In Bame v. City of Del Mar (2001) 86 Cal.App.4th 1346, a city sought to assess taxes on home, garden, and antique exhibitions and conventions conducted on the City's fairgrounds by private entities. (Id. at pp. 1353, 1357.) The DAA that contracted with the private entities was, by statute, a state agency and entitled to immunity from local taxes. (Id. at pp. 1354-1356.) The relevant inquiry in the tax context was whether the private entity was operating in a governmental or proprietary capacity. (Id. at p. 1356.) Although that distinction is not relevant in the context of tort liability, the Bame court's analysis of the connection between the government entity and whether the lessee was carrying out a government function is instructive. (Ibid.) To determine the status of the lessee of the governmental entity, the Bame court reviewed the DAA's broad grant of authority in the Food and Agriculture Code. The DAA's purpose was "featuring 'all of the industries and industrial enterprises, resources and products of every kind or nature of the state' in order to improve, exploit, encourage and stimulate those industries and industrial enterprises." (Bame, supra, at p. 1357, ) Noting that the purposes were not limited to agricultural subjects, the court found that the antique, gun, home, and garden exhibitions carried out by the lessees fell within the DAA's statutory purpose of operating events of general public interest. (Id. at p. 1358.) The Bame court concluded that the operations of the lessees were sufficiently associated with the express statutory purpose of the DAA, for which the DAA would be entitled to the immunity, to support extension of the latter's immunity to the private lessee. (Id. at pp. 1357-1358.)