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Category Archives: Sexually Oriented Business Fee

Sexually Oriented Business Fee Declared Constitutional

Last month I posted an entry about a constitutional challenge to the “Sexually Oriented Business Fee,” or SOB Tax. This is the $5 per-customer charge imposed on Texas adult entertainment establishments that allow alcohol to be consumed on their premises. See my June 29 post on the Sexually Oriented Business Fee for additional background. In that entry, I […]

By | August 8, 2012

Sexually Oriented Business Fee May Soon be Declared Unconstitutional . . . Again

Update: On July 9, Judge Jenkins published a Final Judgment holding that the SOB Fee does NOT violate the Texas Constitution. See my July 30 post on the Texas Sexually Oriented Business Fee for more details. The Texas Sexually Oriented Business Fee may soon be declared unconstitutional as an improperly allocated occupation tax. Yesterday, District Court Judge […]

By | June 29, 2012

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