Depends on your definition of state. If you really want to dig into it:
The country, Germany, or a federal state like Bavaria, likely not directly but indirectly, due to how our tax system works. Different entities collect different taxes, but the cities and municipalities get a certain percentage of wage and sales tax for example. Often those taxes are not bound to be used for a certain purpose.
But also we have city-states liked Berlin or Hamburg, and those directly fund and maintain their playgrounds.
The country, Germany, or a federal state like Bavaria, likely not directly but indirectly, due to how our tax system works. Different entities collect different taxes, but the cities and municipalities get a certain percentage of wage and sales tax for example. Often those taxes are not bound to be used for a certain purpose.
But also we have city-states liked Berlin or Hamburg, and those directly fund and maintain their playgrounds.