Use this tag when the perspective of a picture appears to draw the viewer's eye towards a central point. An example might be a city street as seen from the center of the road.
Convergence of the background of an image towards a single point is the key. Do not confuse this for any use of perspective -- e.g., most checkered floors. For example, post #140887 just has perspective, but post #1341879 has a vanishing point.
It is possible for an image to multiple vanishing points, especially if you're viewing a scene from an angle. See, e.g. post #1312088.
This is an artistic technique, so don't bother with images with a photo background unless it's a major focus of the image. One can assume nature gets it right.