Pole Tax Stands. TX Supreme Court Has Spoken.

The Texas Supreme Court has upheld the pole tax just in time for the holidays. [TX Tribune] [TX Tribune via San Marcos Mercury] [1200 News Radio WOAI] [Law 360]

Previously on Information Intelligence: Is the $5 entrance fee to Strip Clubs an Occupation Tax? Whose Occupation- the bouncers? the dancers? the janitors?  

Whoever said tax law was boring, hasn’t been paying attention. The Legislature nobly passed this tax to increase funding to  domestic violence prevention programs. But, since it passed the Legislature in 2008, this tax is a lesson in litigating tax laws.  

First, the Texas Supreme Court says in 2011 we may have a first amendment violation of free speech. The case gets sent back to the trial court to look at it again. Back through the courts we go for 3 more years. Now the courts say so long to the first amendment, and hello occupation tax. Wait, if its an occupation tax, we have to allocate 25% to public education, scratch that analysis. Definitely not an occupation tax. It’s just a tax. Definitely no first amendment problems, thanks to a U.S. Supreme Court ruling. But, wait folks, it’s not done yet, we still have the Texas Supreme Court to give its final word. [Third Court of Appeals] [Texas Tribune]