2021 Tennessee Code
Title 67 - Taxes and Licenses
Chapter 4 - Privilege and Excise Taxes
Part 12 - Adult Entertainment
§ 67-4-1201. Part Definitions

Universal Citation: TN Code § 67-4-1201 (2021)

As used in this part:


  1. “Adult performance business” means a business that:

    1. Is an adult cabaret or other adult-oriented establishment, as defined in § 7-51-1102 or § 7-51-1401;

    2. Provides live nude entertainment or live nude performances for an audience of two (2) or more individuals; and

    3. Permits the consumption of beer, wine, liquor, or other alcoholic beverages on the premises;

  2. “Department” means the department of revenue; and

  3. “Nude” means:

    1. Entirely unclothed; or

    2. Clothed in a manner that exposes to public view, at any time, the bare female breast below a point immediately above the top of the areola, human genitals, pubic region, or buttocks, even if partially covered by opaque material or completely covered by translucent material, including swim suits, lingerie, or latex covering.
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