There's an exhibit like this in Las Vegas where you can see the tigers used in the Siegfried and Roy show. At least, there was the last time I was in Vegas. (I don't know if Siegfried is still doing that show alone, or was it cancelled after Roy's accident?) But I don't think this picture was taken at that exhibit.
Update: Sergey Bidun posts that he took this picture at Six Flags Marine World in Vallejo.