MI SB0044

Imposes a state excise tax of $3.00 per customer entry at adult entertainment facilities, defined as businesses where nude or partially denuded individuals perform services.

Tax applies to all types of adult entertainment venues including nightclubs, bars, restaurants, bookstores, and video stores that feature nude or partially denuded performers.

Facility operators may choose how to recover the tax amount but are not required to impose a separate fee on customers.

Tax is collected and administered by the Department of Treasury revenue division under existing use tax procedures established in 1937 PA 94.

All tax collections are deposited into the domestic violence prevention and treatment fund created under 1978 PA 389.