Signed by Governor Bill Haslam

Vote Smart's Synopsis:

Vote to pass a bill that requires adult performance businesses to charge a $2 tax fee to enter their establishment.

Highlights:

• Requires imposing a 2-dollar privilege tax for each entry by each customer admitted to an adult performance business (Sec. 1).

• Defines an “adult performance business” as the following (Sec. 1):

• An adult cabaret or other adult-oriented establishment;

• Provides live nude entertainment or live nude performances for an audience of 2 or more individuals; and

• Permits the consumption of alcoholic beverages on the premises.

• Requires each adult performance business to record daily the number of customers admitted to the business (Sec. 1).

• Establishes a sex trafficking victims fund, into which all revenue collected from this tax will be allocated (Sec. 1).

• Specifies that this bill “does not require an adult performance business to impose a tax on a customer of the business” (Sec. 1).

• Specifies that “a business has discretion to determine the manner in which the business derives the money required to pay the tax imposed” (Sec. 1).

Full Bill Text

Vote Smart's Synopsis:

Vote to pass a bill that requires adult performance businesses to charge a $2 tax fee to enter their establishment.

Highlights:

• Requires imposing a 2-dollar privilege tax for each entry by each customer admitted to an adult performance business (Sec. 1).

• Defines an “adult performance business” as the following (Sec. 1):

• An adult cabaret or other adult-oriented establishment;

• Provides live nude entertainment or live nude performances for an audience of 2 or more individuals; and

• Permits the consumption of alcoholic beverages on the premises.

• Requires each adult performance business to record daily the number of customers admitted to the business (Sec. 1).

• Establishes a sex trafficking victims fund, into which all revenue collected from this tax will be allocated (Sec. 1).

• Specifies that this bill “does not require an adult performance business to impose a tax on a customer of the business” (Sec. 1).

• Specifies that “a business has discretion to determine the manner in which the business derives the money required to pay the tax imposed” (Sec. 1).

Full Bill Text