The power to tax is the power to control.
They still heavily enforce the cabaret laws in NYC. Can’t have live music performance or even members of the audience dancing without the proper permits (4 people dancing to the jukebox is a violation).
The big joke is that the remake of Footloose should have been set in some liberal Mecca like SF or NYC where they heavily regulate the type of music played and level of promoter that can put together shows. Goes back to the original Jazz era.
I was opening a business in New York a few years ago and much to my surprise, I had to pay $100 for a permit to pay my employees by check rather than by cash. Honest, I am not making this up.