Whether a tax targeting businesses based on expressive content is subject to strict or intermediate First Amendment scrutiny

A Georgia statute imposes a tax that, on its face, singles out businesses defined by the content of their expression; the State seeks to justify the tax by the need to address “secondary effects.” Is this tax subject to strict scrutiny under the First Amendment because it is facially as recently reaffirmed by Reed v. Town of Gilbert , 576 U.S. 155 (2015), or does a contentneutral rationale make the tax subject to intermediate scrutiny under City of Renton v. Playtime Theatres, Inc. , 475 U.S. 41 (1986)?