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

Cherie DeVille Featured in 'Choking Ban' Article for Wired Magazine

Multi-XMAs winner Cherie DeVille is featured in a new article in Wired Magazine, titled "A Teen Girl’s Death Is Prompting Calls to Ban Choking in Porn."

Aleksa Mink Makes Her Jules Jordan Debut

Aleksa Mink has made her debut for Jules Jordan Video alongside Lexington Steele.

Violet Myers Headlines 2nd Volume of Jonni Darkko's 'Darkko's Hot Fucks!'

Violet Myers toplines the second volume of multi-XMAs winner Jonni Darkko's “Darkko’s Hot Fucks!,” from Evil Angel.

Stars and Fans Celebrate Together at X3 Amsterdam Day 2

After a stellar debut on Friday, Day 2 of the inaugural X3 Amsterdam fan expo kicked off on Saturday afternoon with a palpable buzz of excitement running through both the crowd of fans streaming through the door and the stars poised to greet them at the booths and signing tables on the expo floor.

X3 Amsterdam Imports Hollywood Glitz With Continental Style

A throng of fans from across Europe and around the globe descended on the Passenger Terminal building on Friday, eager to meet their favorite adult stars at the inaugural X3 Amsterdam fan expo.

Jim Powers Debuts New Gender X Feature 'Transed'

Director Jim Powers has released the first two scenes from his new Gender X Films feature "Transed."

California, Florida Reps File Latest Bill to Repeal Section 230

Two members of Congress on Thursday introduced new legislation to repeal Section 230 of the Communications Decency Act, which protects interactive computer services — including adult platforms — from liability for user-generated content.

Amy Nosferatu Stars in 'Pin-Up Pinned Down' From TransAngels

Amy Nosferatu stars with Everlyy666 in the latest scene from TransAngels, titled “Pin-Up Pinned Down.”

Svakom Introduces Custom Engraving for 'Klitty'

Svakom has introduced its new customizable engraving service for its Klitty vibrator.

Orion Expands 'NEK' Line

Orion Wholesale has expanded its NEK line with a new top and shorts.

Show More