Chicago admiral theater
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The Admiral did not collect and remit amusement tax on the portion of the dance income paid directly to the entertainers, the lawsuit alleges. Whether or not the tax burden falls on the dancers as independent contractors, the club received the bill.
Cecola said he had been negotiating with the city for about a year to reduce the back taxes owed, but discussions fell off during the onset of the COVID pandemic. Luke Lirot, a Florida attorney representing the Admiral, said the First Amendment challenge is similar to an argument the theater made in a lawsuit against the Small Business Administration when adult nightclubs were excluded from obtaining loans through the federal Payroll Protection Program.
Exempting some theaters from the tax based on the content of the performances — differentiating between a ballet dance and a pole dance, for example — makes it unconstitutional, Lirot said. He declined to comment on the federal lawsuit. This is not the first time the amusement tax has been challenged in court.
The Admiral and other Chicago-area strip clubs are also subject to a state tax on live adult entertainment. Lirot said state skin taxes have also faced First Amendment challenges in recent years.
Then again, he would have never thought such a scandal would embroil a president, he said. He drove an hour into the city from Johnsburg for the event. They hope she buries the president. Daniels has made national headlines after coming forward with an alleged affair she had with Trump prior to his presidential run. For one, there was more gray hair and women in the crowd than on a regular night, both dancers and club managers said.
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