Calif. legislator proposes porn tax to fix budget shortfall

Assemblyman Charles Calderon, who represents a suburban district in southern California, has proposed a 25% tax on pornography to help fix California’s budget shortfall. Money would go to an “Adult Entertainment Venue Impact Fund.”

The bill, AB2914, would tax both live adult entertainment and video production and sales, according to one of the few news reports. Its sponsor suggests it could glean as much as $665 million.

The text of the bill proposes:
 

This bill would impose a tax at the rate of 25% on the total gross
charges, as defined, incurred by a purchaser for the pay-per-view viewing of adult entertainment movies, as provided. This bill would express the intent of the Legislature that all revenues, less refunds and the costs of the administration of the tax, derived from the tax be transferred to the Adult Entertainment Venue Impact Fund.

This bill would also impose a tax at the rate of 25% of the qualified gross receipts of a qualified business, as defined, where the business has more than 50% of its gross receipts derived from the production, distribution, or sales of adult entertainment movies or videos, as provided.

Wouldn’t it be simpler to just impose a fee on the number of money shots?

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