Calif. Legislator Calderon Proposes 8 Percent Porn Tax

SACRAMENTO, Calif. — State Assemblyman Charles Calderon, D-Whittier, has set an 8 percent tax on a bill that would impose a tariff on items sold by sex shops, sexually explicit nightclub acts and pay-per-view movies featuring unprotected sex or X-rated acts in a public place.

The bill, AB 1551, was reported by XBIZ in April. AB 1551 would not apply to materials used by schools or sold incidentally in stores, or to nudity in a legitimate theater, ballet, opera, concert or other such performance.

Revenue from the tax would be placed in a special state fund for legislative appropriation to law enforcement, health and other affected services. The measure could raise $100 million annually.

Calderon said he is not attacking adult material, only trying to ease the impact on neighborhoods where sex shops operate.

"I'm not concerned with the morality of it," Calderon said of adult material. "Is it good? Is it bad? I don't know."

Adult industry attorney Michael Fattorosi thinks the bill would be bad for the state of California on a business level.

"I spoke with Calderon about this when we went up for Free Speech Lobbying days. We spoke with him about this bill, and I said it's bad business," Fattorosi told XBIZ. "People talked to him about the free speech issues, and he didn't seem swayed. He was comparing porn to tobacco and alcohol, like a sin tax. I said we have an industry that's worth $4 to $6 billion to the state of California, and if the state is no longer friendly to the adult business, they will leave. There are centers of production — albeit not entirely legal — all over the world. In the age of the Internet, you don't need to be located in the San Fernando Valley any more. Nevada is very business-friendly, and you could lose a lot of business to Nevada.

"It's a legal industry in California, and it earns a lot of money. It generates revenues for the state, and provides for people to buy houses. I would dare say it's the largest employer industry in the San Fernando Valley. It certainly isn't aerospace anymore."

1st Amendment attorney Jeffrey J. Douglas said that lawmakers cannot legally use taxation to attack material they find objectionable.

"Why an 8 percent tax? Why not 18 percent? Why not 88 percent? The courts will not put themselves in the position of saying 4 percent is OK, but 4.5 percent is not," Douglas said. "It's totally inappropriate for government to favor one form of speech over another by using taxation, because of its power to destroy."

The bill also is facing opposition from Republicans who say they oppose tax increases of any kind.

The bill would require a two-thirds majority in each legislative house to pass, so it would need a "Yes" vote from at least six Republicans in the Assembly and two in the Senate.

"I see this as an attempt by Mr. Calderon to appeal to certain social conservative elements within my party as a way to get more money to spend for his special interest groups," Assemblyman Chuck DeVore, R-Irvine, said. "I view the bill more as political theater myself."

A hearing on AB 1551 is pending in the Assembly Revenue and Tax Committee, which is chaired by Calderon.

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

Arcom Investigates Mym Over SREN Compliance

French media regulator Arcom is investigating creator platform Mym to determine whether the site may have violated age assurance rules and/or other requirements of France’s Security and Regulation of the Digital Space (SREN) law.

Orion Debuts New Vibe From 'Javida' Line

Orion Wholesale has introduced the newest vibrator from its Javida collection.

England, Wales to Enforce 'Extreme' Content Laws Starting Nov. 6

England and Wales will begin enforcing new laws criminalizing depictions of “non-fatal strangulation,” as well as sexual content in which adults portray underage characters, starting Nov. 6, the U.K. Ministry of Justice announced Friday.

Fort Troff, XR Brands Enter Strategic Partnership

Pleasure brand Fort Troff has entered a strategic partnership with XR Brands for product development, manufacturing, and distribution.

Full Circle Expands 'Pleasure Company' Vibe Collection

Full Circle has added six new vibrators to its Pleasure Company line.

Report: UK Film Classification Board to Monitor 'Extreme' Content Online

The U.K. government has tapped the British Board of Film Classification (BBFC) for a pilot program to monitor online pornography for illegal and “extreme” content, as it prepares to enforce new content restrictions, British media outlet Sky News is reporting.

Our Erotic Journey Taps Polly Chen for Sales Team

Our Erotic Journey (OEJ) has hired Polly Chen for its U.S. sales team.

Orion Debuts 4 New Styles From Cottelli Lingerie

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

New Federal Report Slams Debanking but Ignores Adult Industry

The Office of the Comptroller of the Currency (OCC) on Wednesday released a report on debanking activities at nine large national banks, but omitted any mention of the adult industry, despite previously identifying it as a sector facing banking discrimination.

EU Court Rejects Stripchat Challenge of Past VLOP Designation

The EU’s General Court on Wednesday ruled against Stripchat in a lawsuit seeking to annul a 2023 European Commission decision designating the site as a “very large online platform” (VLOP) under the Digital Services Act (DSA).

Show More