In the default scenery you'll find amusement parks with roller coaster and observation wheel. The parks are all similar but located at difference places. Here's a couple of places where you can find them:
Coney Island, New York City: Takeoff from KJFK and fly heading 260. The park is located next to the coastline.
San Diego: Takeoff from KSAN and fly heading 295. The park is likewise located next to the coastline.
If you want to visit a large theme park try the Walt Disney World in Florida, USA.