Tennessee § 67-4-1202 - Entry tax authorized for customers admitted to adult performance business. [Effective until July 1, 2021.]
Full text of Tennessee Tennessee Code Annotated § 67-4-1202 — Entry tax authorized for customers admitted to adult performance business. [Effective until July 1, 2021.], with citation guidance and answers to common questions.
§ 67-4-1202. Entry tax authorized for customers admitted to adult performance business. [Effective until July 1, 2021.]
A two-dollar privilege tax, for state purposes only, is imposed for each entry by each customer admitted to an adult performance business. This tax is in addition to all other taxes imposed on the business. Each adult performance business shall record daily in the manner required by the department the number of customers admitted to the business. The business shall maintain the records for the period required by the department and make the records available for inspection and audit on request by the department. This section does not require an adult performance business to impose a tax on a customer of the business. A business has discretion to determine the manner in which the business derives the money required to pay the tax imposed under this section. All revenue collected from the tax imposed by this section shall be allocated to the general fund. It is the intent of the general assembly that an amount equal to the revenue collected from the tax be allocated to programs for victims of sex trafficking, subject to inclusion in the general appropriations act. This section is repealed on July 1, 2021, and no privilege tax shall be levied under this section on or after that date. This subsection (e) does not absolve any taxpayer of liability for any tax levied under this section prior to July 1, 2021. Acts 2018, ch. 764, § 1. Compiler's Notes. Former title 67, ch. 4, part 12 was transferred to title 56, ch. 4, part 3 in 1984. Effective Dates. Acts 2018, ch. 764, § 2. July 1, 2018.
Source: official Tennessee text · Last verified 2026-08-27
Frequently Asked Questions About Tennessee § 67-4-1202
What does Tennessee Code Annotated § 67-4-1202 cover?
Section 67-4-1202 ("Entry tax authorized for customers admitted to adult performance business. [Effective until July 1, 2021.]") is part of the Tennessee Code Annotated, the codified statutory law of Tennessee. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Tennessee § 67-4-1202?
A common citation format is "Tennessee Code Annotated § 67-4-1202" (Tennessee). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Tennessee law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Tennessee official source linked on this page or consult a licensed Tennessee attorney.
How does Tennessee § 67-4-1202 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Tennessee can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Tennessee.