AUSTIN, TX — Never let it be said Texas officials are anything but firm in their resolve. “By God, this is Texas, and when we pass a law we mean it” seems to be the word coming out of Austin this week in the wake of a state district judge striking down the so-called “pole tax.”The tax, which took effect January 1st, assesses a $5 fee on strip-club patrons statewide. Travis Country District Court Judge Scott H. Jenkins in March declared it violated the First Amendment to the U.S. Constitution, and the state appealed immediately. The appeal has yet to be heard, but in the meantime officials say the tax — which was expected to raise $40 million per year to help the victims of sexual assault and provide health insurance for the poor — remains due and payable.

Last week Texas State Comptroller of Public Accounts Susan Combs sent a letter to all club owners advising them their first quarterly pole-tax payment was due April 21st. Those who decline to pay face a 5-percent penalty.

Will the clubs receive a refund if Jenkins’ injunction is upheld on appeal? It’s hard to say. However, knowing the tax revenues were slated for the state’s general fund — which seldom is spent to support the programs for which funds are earmarked when bills are passed — it’s doubtful.