Illinois Court Rules Against Tax on Strip Clubs

CHICAGO — A state appellate court has ruled that Chicago and Cook County cannot collect amusement taxes from an exotic dance club when other small venues are exempt from the tax.

The 1st District Appellate Court in Chicago wrote Friday that although the city and county had exempted other small, live performance venues from paying the tax, it had not exempted clubs with nude dancing, which was "content-based regulations on speech that do not serve a compelling state interest and, therefore, violate the 1st Amendment."

The decision was written by Judge Margaret O'Mara Frossard on behalf of a three-judge panel.

The city of Chicago and Cook County passed ordinances in 1999 that exempt small venues from paying the city tax of 8 percent on tickets and the county's tax of 3 percent.

The exemptions, which specifically did not include "adult entertainment cabarets," were intended to assist music clubs and theaters that hold fewer than 750 people.

Pooh-Bah Enterprises Inc., owner of the Crazy Horse Too club, filed suit against the city and county in 2001 claiming the ordinances were unconstitutional because they singled out strip clubs based on the content of the entertainment offered.

A trial judge ruled for the city and county in 2005, but Friday's appeals court ruling reversed that decision.

Related:  

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

Onahole Debuts New 'KYO' Cock Ring Collection

Pleasure brand Onahole has introduced its new KYO line of cock rings.

Deviate Launches Adult Industry Graphics Company Gala Design

Pleasure brand Deviate Network has incorporated its graphics department as its own adult industry-focused design company, Gala Design.

Orion Debuts New Styles From 'Svenjoyment' Line

Orion Wholesale has released four new styles from its Svenjoyment line.

Monster Cocks Debuts 'Screamer' Dildo

Pleasure brand Monster Cocks has introduced its new dildo, the Screamer.

Kheper Debuts New 'Hot Naked Men' Playing Cards

Kheper Games has introduced its new "20 Years of Hot Naked Men" deck of playing cards.

European Commission to Assess Pornhub, XVideos, XNXX Compliance With Digital Services Act

The European Commission plans to conduct a study to determine how well adult sites Pornhub, XVideos and XNXX are addressing illegal content and other potential harms under the EU’s Digital Services Act.

German Higher Court Upholds Ban on PornHub, YouPorn

The Higher Administrative Court of Rhineland-Palatinate on Thursday upheld a “network ban” on Aylo-owned adult sites Pornhub and YouPorn for failing to comply with German age verification regulations.

Tiffani Madison Debuts Her Fleshlight Pro Stroker

Tiffani Madison has debuted her new Fleshlight Pro stroker, modeled on her anatomy.

Dame Debuts Limited-Edition 'Toy Stories' Book

Sexual wellness brand Dame has partnered with 11 erotica authors for a limited-edition book, titled “Toy Stories.”

Our Erotic Journey Expands Lineup With New Dildo Collection, Vibe & Stroker

Our Erotic Journey has debuted a new stroker as well as a new collection of dildos and expanded its Sublime collection of vibrators.

Show More