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 Media Watch! Pending anti-nudity ordinances etc.
 Nevada Senate Bill 247 - NAC Advisory - 10% Tax!
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Posted - 05/24/2005 :  7:36:52 PM  Show Profile  Visit Admin's Homepage  Reply with Quote
**********************************************************************
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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