If people dance, or more specifically if they have the vaguely defined “opportunity to dance,” then bars and clubs have to figure the sales tax into their tickets or cover charges.

via The ‘dance’ tax – Kinski, no; ‘square dance’ night, yes | Strange Bedfellows — Politics News – seattlepi.com.

Quibble Tax
(to the tune of  The Safety Dance by Men Without Hats)

Q-q-q-q  U-u-u-u  I-i-i-i B-b  B-b  L-l-l-l  E-e-e-e
Quibble
Tax

We can’t dance if we want to
Because we didn’t pay the tax
If there’s room on the floor
Or maybe by the door
Then we’ll have to pay the max

I say, we can stand if we want to
We can stand right here and drink
But we can’t catch the groove
‘Cause if we start to move
Then we’ll have to pay the vig

We can sit if we want to
We can lay flat or recline
We just can’t dance
‘Cause if we want to dance
Well, the taxman gets his dime

We can’t dance
We can’t dance
Everything is under control
We can’t dance
We can’t dance
They’re emptying the tip bowl

We can’t dance
We can’t dance
Everybody stare in a trance
We can’t dance
We can’t dance
The state charges more for the chance

It’s a quibble tax
Quibble tax
Oh, a quibble tax

We can’t dance if we want to
You should take care not to fall
If there’s grace in your position
Then it fits the definition
And the government will tax us all

We can’t dance if we want to
Because we didn’t pay the tax
If there’s room on the floor
Or maybe by the door
Then we’ll have to pay the max

We can’t dance
We can’t dance
Everything is under control
We can’t dance
We can’t dance
They’re emptying the tip bowl

We can’t dance
We can’t dance
Everybody stare in a trance
We can’t dance
We can’t dance
The state charges more for the chance

It’s a quibble tax
Quibble tax
Oh, a quibble tax
It’s a quibble tax
Quibble tax
Oh, a quibble tax