Georgia Contemplates ‘Sin Tax’ on Strip Clubs

ATLANTA — A plan to tax Georgia strip clubs to help fund a program for victims of sex trafficking won approval from a state Senate committee yesterday and moves forward in the Legislature.

Under Georgia House Bill 244, adult entertainment businesses would be required to pay 1 percent or $5,000 of their annual profits to the fund, which would pay for the care, housing and other services for those who’ve been sexually exploited. 

The legislation, which allows for other provisions, now moves on from its second read to a House non-civil judiciary panel.

Language of the bill attempts to connect “adult entertainment establishments that provide to their patrons performances and interaction involving various forms of nudity” to prostitution and sexual exploitation of children.

Called Rachel’s Law in reference to a now-rehabilitated child sex trafficking victim, HB 244 states that “it is necessary and appropriate to adopt uniform and reasonable fees and regulations [upon the strip clubs] to help address the deleterious secondary effects.”

The bill also includes provisions to allow law enforcement to seize property of convicted sex traffickers and require them to register as sex offenders.

States like Illinois, Nevada and Texas already have instituted so-called “pole taxes.”

Georgia has more than 100 strip clubs that could be affected by a tax — 50 alone in Atlanta.

HB 244 targets entertainment establishments that consists of nude or “substantially nude” persons dancing in a sexual nature.

Adult industry attorney Lawrence Walters of Walters Law Group in Longwood, Fla., said that the Georgia bill represents a “sin tax” and that the war on human trafficking has become “the war on porn, rebranded.”

“Given the failure to make any headway in the war on porn, censors and erotophobes have begun to use the public’s fear of ‘human trafficking’ as a basis to push through all kinds of dubious legislation,” Walters told XBIZ. “This ‘sin tax’ on adult entertainment is an example of these efforts. 

“Historically, singling out a specific category of speech, like adult entertainment, for a special tax, was considered unconstitutional under the First Amendment,” he said. “But recently, an appeals court upheld such a tax in Houston, under the theory that the tax was intended to address the ‘adverse secondary effects’ of adult entertainment. 

“This is the same legal fiction used to justify various licensing and zoning restrictions on erotic speech. This is a hot area of First Amendment law, and I suspect we’ll see more of these ‘pole tax’ battles arising as states attempt to capitalize on the politically popular sex trafficking hysteria.”

Walters noted that Florida also is considering a "sin tax" on adult establishments. One Florida measure would impose entry requirements, including a $10 fee on top of any other existing admission charges. The Florida bill would also require adult businesses to keep records of customers.

View Georgia

Related:  

Copyright © 2026 Adnet Media. All Rights Reserved. XBIZ is a trademark of Adnet Media.
Reproduction in whole or in part in any form or medium without express written permission is prohibited.

More News

Phoenix Marie, Cory Chase Star in Latest From MILFY

Phoenix Marie and Cory Chase star with Dan Damage in the latest release from Vixen Media Group studio imprint MILFY.

Nexus Expands 'Bendz' Collection

Nexus has introduced a collection of anal plugs from its Bendz line.

Senator Urges DOJ to Crack Down on 'Obscenity,' Attacks OnlyFans

U.S. Senator Jim Banks of Indiana this week urged Acting Attorney General Todd Blanche to reestablish the Department of Justice’s defunct Obscenity Prosecution Task Force in a letter that targets OnlyFans while repeatedly conflating “obscenity” with legal adult content.

Reagan Foxx Headlines 'Mom's Little Cuck' From Reality Junkies

2023 XMAs MILF Performer of the Year Reagan Foxx toplines "Mom’s Little Cuck" from Mile High Media studio imprint Reality Junkies.

UN Experts Urge US, Canada to Prosecute Aylo, Others for 'Exploitation'

GENEVA – The United Nations Office of the High Commissioner for Human Rights (OHCHR) has issued a press release in which two U.N. special rapporteurs, cited as experts, accuse Aylo and other companies of complicity in sexual exploitation.

Orion Debuts 2 New Styles From Cottelli Lingerie

Orion Wholesale has introduced two new styles from its Cottelli Lingerie line.

Clémence Audiard on Blending Gonzo With High-Style Eroticism

There's an unmistakable radiance that surrounds Clémence Audiard — a glow born of the power to manifest her own vision. With Clemence Crave, her self-funded and self-directed production house, Audiard has sculpted a universe entirely her own.

Tennessee Governor Signs Bill Requiring Warnings on Adult Stores

Governor Bill Lee on Tuesday signed into law a bill requiring adult stores, theaters and other establishments in Tennessee to post warning signs cautioning patrons that they “may be contributing” to sexual assault and human trafficking.

Kickstarter Revokes New Rules Banning Fundraising for Adult Content, Products

Crowdfunding platform Kickstarter announced Tuesday that it has reversed its recent decision to impose new “Mature Content” rules banning projects that involve adult content and sextech.

Magic Silk Expands 'Exposed' Line With 'Sinful' Collection

Magic Silk has expanded its Exposed line of lingerie with the Sinful collection.

Show More