Free Speech Groups Back SCOTUS Appeal of Georgia Strip Club Tax

Free Speech Groups Back SCOTUS Appeal of Georgia Strip Club Tax

WASHINGTON — Two civil liberties organizations filed an amicus brief Tuesday supporting a petition asking the U.S. Supreme Court to hear an appeal in a case involving whether a tax specifically aimed at adult entertainment establishments violates the First Amendment.

The Foundation for Individual Rights and Expression (FIRE) and the First Amendment Lawyers Association (FALA) submitted legal arguments asking the court to grant certiorari in Georgia Association of Club Executives v. Georgia. Late last year, the Georgia Supreme Court ruled in favor of the state in that case.

At issue is a state tax requiring establishments that serve alcohol and feature “nude or substantially nude persons” dancing or engaged in “movements of a sexual nature” to pay an annual “state operation assessment” of either 1% of their gross revenue or $5,000, whichever is greater.

The plaintiffs’ petition contends that this tax “singles out businesses defined by the content of their expression.” Because the tax is content-discriminatory, the plaintiffs argue, it should be subject to strict legal scrutiny under the First Amendment, whereas the Georgia Supreme Court applied only intermediate scrutiny in its ruling.

Adult industry stakeholders may be familiar with the concept of strict scrutiny due to its centrality in Free Speech Coalition v. Paxton, the case challenging Texas’ age verification law. That case is currently pending, after the U.S. Supreme Court heard oral arguments in January.

“Laws that regulate speech based on its message or subject matter are rightly treated with extreme skepticism because they pose the greatest risk of government overreach,” the FIRE/FALA amicus brief notes. “The content-based distinction is what keeps government from appointing itself the ultimate editor of American discourse, deciding what speech is safe, what speech is suspect, and ultimately, what speech survives.”

In an article for Reason, Emory University law professor Sasha Volokh, who is petitioning the Supreme Court on behalf of the club execs, wrote, “As a content-discriminatory enactment, this tax should be evaluated under strict scrutiny — and should fail because the government could have raised the same amount of taxes in a non-content-discriminatory way, out of general revenues.”

The petition notes that SCOTUS has previously stressed “the general rule that content discrimination is highly suspect and that strict scrutiny is the norm in such cases, even when the government asserts content-neutral justifications.”

It further quotes the late Justice Antonin Scalia, who wrote, “The vice of content-based legislation — what renders it deserving of the high standard of strict scrutiny — is not that it is always used for invidious, thought-control purposes, but that it lends itself to use for those purposes.”

Finally, the petition points out, “A revenue officer will have to inspect the ‘entertainment’ to determine whether the subject matter is erotic. This is the very definition of ‘content based.’”

Copyright © 2025 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

North Carolina Passes Extreme Bill Targeting Adult Sites

The North Carolina state legislature this week ratified a bill that would impose new regulations that industry observers have warned could push adult websites and platforms to ban most adult creators and content.

Supreme Court Ruling Due Friday in FSC v. Paxton AV Case

The U.S. Supreme Court will rule on Friday in Free Speech Coalition v. Paxton, the adult industry trade association's challenge to Texas’ controversial age verification law, HB 1181.

Ofcom: More Porn Providers Commit to Age Assurance Measures

A number of adult content providers operating in the U.K. have confirmed that they plan to introduce age checks in compliance with the Online Safety Act by the July 25 deadline, according to U.K. media regulator Ofcom.

Aylo Says It Will Comply With UK Age Assurance Requirements

Tech and media company Aylo, which owns various adult properties including Pornhub, YouPorn and Redtube, plans to introduce age assurance methods in the United Kingdom that satisfy government rules under the Online Safety Act, the company has announced.

Kyrgyzstan Parliament Approves Measure Outlawing Internet Porn

The Supreme Council of Kyrgyzstan on Wednesday passed legislation outlawing online adult content in the country.

Trial Set for Lawsuit by U Wisconsin Professor Fired Over Adult Content

A trial date of June 22, 2026, has been set for the civil lawsuit filed by veteran communications professor Joe Gow against the University of Wisconsin board of regents, which fired him for creating and appearing in adult content.

New UK Task Force Meets to Target Adult Content

The architect of an influential report that recommended banning adult content deemed “degrading, violent and misogynistic” has convened an “Independent Pornography Review task force” aimed at translating that report’s findings into action in the U.K.

11:11 Creations Launches Affiliate Program

11:11 Creations principal Alicia Silver has launched 11:11 Cash for creators and affiliates.

Pineapple Support, Pornhub to Host 'Self Love' Support Group

Pineapple Support and Pornhub are hosting a free online support group for performers to develop self-love.

Paysite 'RealGirlsFuck' Relaunches as 'Taboolu.com'

Producer/performer Josh Lewis has relaunched his paysite, RealGirlsFuck, as Taboolu.com.

Show More