From The Tennessean:
Even though the board has discussed increasing the dancing permit and club licensing fees to $500, it probably won’t be able to charge that much.
Metro attorney Doug Sloan said the board is prohibited from charging more money than it needs to regulate the industry, and the board is waiting for a tally on those actual costs
If they factor in the cost of enforcement of the tax they should be able to justify it. Just like the cross-border cigarette enforcement, Metro Nashville will no doubt have to send revenue officials into strip clubs in all neighboring counties to make sure that the dancers are not actually Davidson county residents.