I especially love the “free parking” after paying the tax.

For the record, use-tax like this where the proceeds are used to maintain the public resource being used is the type of tax least-repulsive to me along with sales tax. People can choose whether to pay by using the resource (or not). But to claim jail over attempted evasion of a $12 tax is silly and a greater waste of town resources.

Let the town use the tax to enforce entry and let the church put up a gate or chain the parking lot if the church is concerned with people parking there