Tax News
Post details: Illinois --Sales and Use Tax: Adult Entertainment Ineligible for Amusement Tax Exemption
03/20/09
Illinois --Sales and Use Tax: Adult Entertainment Ineligible for 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 did not violate the First Amendment to the U.S. Constitution.
Plaintiff, the operator of an establishment that featured exotic dancing by scantily clad women, claimed that the amusement tax ordinances discriminated on the basis of content and did not serve a compelling state interest. Reversing an Illinois Appellate Court's ruling, the Illinois Supreme Court rejected the argument that the tax ordinances represented an unconstitutional content-based regulation on protected expression.
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