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Saturday, August 27, 2011

Texas Supreme Court Upholds Constitutionality of $5 'Pole Tax'

Pole Tax The Texas Supreme Court on Friday overruled the Texas trial and appellate courts and unanimously upheld the constitutionality of a $5 "pole tax' on strip club patrons. Combs v. Texas Entertainment Ass'n, No. 09-0481 (Tex. Aug. 26, 2011):

A Texas statute requires a business that offers live nude entertainment and allows the consumption of alcohol on its premises to remit to the Comptroller a $5 fee for each customer admitted. We are asked to decide whether the statute violates the right to freedom of speech guaranteed by the First Amendment to the United States Constitution. We hold it does not.

Prior TaxProf Blog coverage:

http://taxprof.typepad.com/taxprof_blog/2011/08/texas-supreme.html

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Comments

Maybe the tax could be paid in cash, and collected directly by the entertainers. Come to think of it, more people might pay their income taxes if they could pay that way...

Posted by: anon | Aug 28, 2011 12:58:52 PM