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Posted - 05/24/2005 : 7:36:52 PM
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********************************************************************** NATURIST ACTION COMMITTEE ADVISORY ********************************************************************** http://www.naturistsociety.com/NAC/ ********************************************************************** Copyright 2005 by the Naturist Action Committee, which is responsible for its content. Permission is granted for the posting, forwarding or redistribution of this message, provided that it is reproduced in its entirety and without alteration.
DATE: May 13, 2005 SUBJECT: Nevada Senate Bill 247 TO: Naturists and other concerned citizens
Dear Naturist,
This is an Action Alert from the Naturist Action Committee concerning important legislation in the state of Nevada. NAC is asking for your immediate help.
NAC has identified Nevada Senate Bill 247 as a threat to naturists. The bill would impose a 10% excise tax on "Live Adult Entertainment."
Unfortunately, the definition of "Live Adult Entertainment" in the proposed bill is so broad that it can be interpreted to include naturist or nudist resorts, as well as business facilities that may be rented only occasionally for naturist events.
WHAT DOES SB 247 PROPOSE?
The legislation proposes a revision to an existing 10% tax on live entertainment that was adopted by the state just two years ago. SB 247 would replace the existing levy with a tax that applies only to "live adult entertainment."
Senate Bill 247 defines "live adult entertainment" as "any activity provided for pleasure, enjoyment, recreation, relaxation, diversion or other similar purpose which includes the exposure of one or more personal anatomical features by a person or persons who are physically present when providing that activity to a patron or group of patrons who are physically present."
"Personal anatomical feature" is defined by the proposed new law to mean "any portion of the: 1. Genitals, pubic region, anus or perineum of any human person; or 2. Areola of any female human breast or of any male human breast which has been surgically altered to appear as a female human breast.
WHY IS THIS A NATURIST ISSUE?
Beyond the obvious burden of an additional tax, the inclusion of nudist resorts and other naturist venues in the bill's overly broad definition of "Live Adult Entertainment" creates a dangerous and unacceptable situation for naturists. The classification of nudist and naturist resorts as "adult" facilities for taxation purposes places them just a step away from further onerous regulation and suggests bans on families with children.
HISTORY AND DISCUSSION
Nevada has taxed live entertainment in casinos for many years. The two-year-old tax on noncasino live entertainment was expected to bring in as much as $75 million in additional revenue to the state, but the actual figure has been only $6 million. Entertainment taxes on strip clubs currently make up 62 percent of the noncasino revenue, but many such clubs are exempt because of a 300-seat minimum that was written into the law. That same minimum has prevented the tax from being applied to the state's brothels.
SB 247 was introduced on March 21 by Nevada State Senator Dina Titus(D-Las Vegas). The measure would shift the entire 10% live entertainment tax to the state's sexually oriented entertainment industry and remove the 300-seat minimum. As introduced, the bill would also have imposed the tax on brothels. According to Sen. Titus, the result of shifting this tax will be the addition of a second NASCAR race in Nevada and the selection of the state as a location for a new Major League Baseball franchise.
NAC testified in opposition to SB 247 at the Senate Taxation Committee hearing of April 12, pointing out the inappropriate inclusion of nudist resorts and other natu
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