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Post details: Illinois --Sales and Use Tax: Adult Clubs Improperly Denied Amusement Tax Exemption
12/28/07
Illinois --Sales and Use Tax: Adult Clubs Improperly Denied Amusement Tax Exemption
CCH (cch.taxgroup.com) reports:
The exclusion of adult entertainment cabarets from the City of Chicago's and Cook County's amusement tax exemptions for small-venue live performances was a content-based regulation on speech that did not serve a compelling state interest and, therefore, violated the First Amendment of the U.S. Constitution.
Both the City and the County allowed an exemption from their respective amusement taxes for live performances that took place in a space with a maximum capacity of not more than 750 people (small-venue exemption), but excluded from the exemption performances conducted at adult entertainment cabarets.
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