Leo Ricketts owns a theme park that in the Golden Days of the 20th century was everyone's go-to choice of entertainment. But those days have long passed. These days, in the place of adoring patrons, the park has been overrun by Indiana bats and three homeless wanderlusts. But Leo, ever the optimist, opens the park every day hoping someone might stop by. And one day he gets his wish. Only, she's not a patron. She's a tax collector.