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

Falcon/NakedSword Turns the Page With FalconINK Publishing Launch

Your local bookstore may not be the first place you’d expect to take in the latest Falcon/NakedSword release, but that could soon change as the gay adult film studio turns the page with FalconINK, a full-service publishing venture offering original fiction in print, e-book and audiobook formats.

Private Releases 2nd Volume of 'Horny Women: Mid-Life Crisis'

Private has released the second volume of “Horny Women: Mid-Life Crisis,” directed by Xavi Rocka.

Charlie Forde, Mickey Mod & Derek Kage Star in 'A Surprise for Charlie' From Dorcel

Charlie Forde stars with Mickey Mod and multi-XMAs winner Derek Kage in “A Surprise for Charlie,” from Dorcel.

Westridge Acquires Mayer Laboratories

ID Lubricants parent company Westridge Laboratories has acquired sexual wellness brand Mayer Laboratories, manufacturer of Kimono condoms and Blossom Organics personal lubricants.

VMG Celebrates 10th Anniversary of 'Vixen' Imprint

Vixen Media Group (VMG) is marking the 10th anniversary of its flagship studio imprint, Vixen.

Male Power Debuts 'Ripple' Collection

Male Power has introduced its new Ripple collection of men's underwear.

Gal Ritchie, Rissa May Lead Latest From Bellesa Plus

Gal Ritchie and Rissa May star in the new release from Bellesa Plus, titled “Double-Booked.”

Adam & Eve Reveals Results of 'Masturbation' Survey

Adam & Eve has released the results of a survey asking respondents how they prefer to masturbate.

Ivy Ireland Toplines Vince Karter's 'Back to Dark'

Ivy Ireland headlines reigning and three-time XMAs Male Performer of the Year Vince Karter’s latest Evil Angel directorial, “Back to Dark.”

Show More