Miami Strip Club Stuck With State Sales Tax Bill Over Its Fees

A Miami strip club is subject to nearly half-a-million dollars in sales and use taxes, including penalties, on fees charged to patrons and dancers, a Florida tribunal said Thursday.

“Entertainment fees” that Seventy7 LLC’s patrons paid to use a room for private performances should be taxed as admission charges under a Florida law, Administrative Law Judge Robert L. Kilbride said. The strip club operator argued those fees were instead for renting “real property,” which is subject to a lower tax rate.

“Seventy7’s reading would render meaningless the statutes on taxable admissions, potentially transforming every admission by a patron into a ...