4. Which of the following is the strongest argument against the constitutionality of this federal act?

D is correct. The federal government is regulating, through this tax, what kinds of things people can be shown. That regulation is based on content. Content-based restrictions must satisfy strict scrutiny, and there is no compelling government interest that this regulation was narrowly tailored to achieve. The Act assesses a tax on the price of movie tickets when they show films that contain actual or simulated scenes of sexual intercourse. Obscenity is defined as a description or depiction of sexual conduct that a reasonable person, applying contemporary community standards would: (i) think appeals to the prurient interest in sex; (ii) portrays sex in an offensive way; and (iii) does not have serious literary, artistic political or scientific value. Here, the facts simply state that the films contain actual or simulated scenes of human sexual intercourse. It does not rise to the level of obscenity and is therefore protected speech.

A is incorrect. This is not a prior restraint. It does not prohibit these kinds of films from being made.

B is incorrect. Rational basis is not the appropriate test because the regulation is content-based.

C is incorrect. Differentiation between the types of venues that can show the material is content-neutral; therefore, it only needs to be narrowly tailored to satisfy an important governmental interest.