Dedicates revenue from a tax on the sale and use of adult entertainment materials and services to crime victims' compensation, with an emphasis towards providing services, support, or therapy to those children who are victims of sexual abuse.

Imposes an additional tax on each retail sale of adult entertainment materials and services equal to eighteen and one-half percent of the selling price.

Requires all revenue collected on sales and use of adult entertainment materials and services to be deposited in the general fund to be used solely for the general assistance-unemployable program.