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

Odin Debuts 'Naughty Fan' Collection

Odin Novelties has introduced its Naughty Fan collection.

Appeals Court Upholds Section 230 Immunity in XVideos Case

The U.S. Court of Appeals for the 9th Circuit has upheld a lower court’s ruling that Section 230 protects WebGroup Czech Republic from liability in a case involving user-uploaded CSAM on its tube sites.

Isa Bella Stars in Latest From New Sensations

Isa Bella stars with Isiah Maxwell in the latest release from New Sensations.

Adam & Eve Reveals Results of 'Sexual Discussion' Survey

Adam & Eve has released the results of a survey asking respondents how comfortable they were discussing sex.

Andi Avalon, Little Puck Front Latest From Swappz

Andi Avalon and Little Puck star in the latest release from Swappz.

Jade Venus, Baxxx Lead Latest From TransSensual

Jade Venus and Baxxx star in the latest release from Mile High Media studio imprint TransSensual, titled "Happy Ending."

Charlotte Sins, E. Streetcar Star in Latest From Transfixed

Charlotte Sins and E. Streetcar star in the latest release from Transfixed, titled "Make Her Ex Squirm."

Lilly Bell Stars in Latest From Brazzers

Lilly Bell stars with Scott Nails in the latest release from Brazzers, titled "Tradwife’s Slutty Secret."

JustFor.fans Wins Trademark Infringement Case Against Fraudulent Domain

The World Intellectual Property Organization (WIPO) has ruled in favor of fan site JustFor.fans in a case against a website using an infringing domain.

Odin Expands 'Kong Benderz' Dildo Collection

Odin Novelties has expanded its Kong Benderz collection with the addition of a new dildo.

Show More