NATURIST ACTION COMMITTEE
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
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DATE: May 13, 2005
SUBJECT: Nevada Senate Bill 247
TO: Naturists and other concerned citizens
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
"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
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 naturist venues in the definition of "live adult entertainment." The ACLU also testified against the legislation.
Despite a subsequent assurance by the sponsor that the bill would be amended to protect naturist interests, the measure was reported out by the committee with no such amendment, but with a protection for brothels, instead.
SB 247 was immediately approved by a floor vote of the Senate and was sent to the Assembly, where it has been assigned to the Committee on Commerce and Labor. An Assembly committee hearing on SB 247 is scheduled for May 16.
WHAT IS NAC DOING?
The Naturist Action Committee has consulted with a number of Nevada naturists and with the ownership of the state's landed nudist resort.
NAC testified against Senate Bill 247 in the Senate committee hearing.
NAC has proposed alternate legislative language that would distinguish a venue used for naturist purposes from one used for sexual arousal or
NAC has been in recent dialog with members of the State Assembly
NAC will be testifying in opposition to the bill at the hearing of the Assembly Committee on Commerce and Labor on May 16.
WHY NOT JUST SEEK AN EXEMPTION FOR NUDIST RESORTS?
Although it has been used as a "quick fix" by others, NAC is not proposing and does not support the specious expedient of seeking exemptions for nudist
resorts that have chosen to affiliate with a trade association or other national organization. Such exemptions are fragile, and they seldom make good law.
Nevada provides a good example of the volatile nature of
exemptions. In a period of just two years, brothels have been included in the entertainment tax legislation, then exempted, then included again and now exempted again.
Specific exemptions for affiliated nudist parks and
resorts leave completely unaddressed those businesses that rent out their facilities occasionally for naturist events. Examples include health clubs and spas where nude swims are held, as well as charter boat operations and
even bowling alleys and skating rinks. Under the provisions of SB 247, any such business hosting a naturist event would be classified as an "adult entertainment business entity." Few businesses, if any at all, would
be likely to accept that stigma or the responsibility of extra paperwork and reporting obligations.
WHAT IS NAC ASKING YOU TO DO?
The Naturist Action Committee is asking you to make immediate contact
with the members of the Assembly Committee on Commerce and Labor. You may make your contact by e-mail, phone or fax (some Nevada lawmakers do not have fax numbers). The state of Nevada relies heavily on tourism from
out-of-state residents to bring money into the state, so this call for action extends to ALL naturists and other concerned individuals throughout North America.
IMPORTANT: The hearing is this coming Monday afternoon, so it's necessary for you to take action quickly.
Please ask the lawmakers you contact to oppose the passage of SB 247 in its present form. The definition of "Live Adult Entertainment" in Section 8 of the bill must be redrafted to apply only to adult entertainment,
where sex - and not merely nudity - is the basic theme. NAC has proposed such language.
Key points to remember when calling or writing:
Identify yourself. Anonymous calls or correspondence are generally disregarded. If you are a Nevada resident, please say so prominently.
Be brief and polite. If you're calling, be prepared to leave your message with the lawmaker's legislative aide.
3. Say clearly that you OPPOSE SB 247 in its current form.
Point out that the definition of "Live Adult Entertainment" in Section 8 of SB 247 is so broad as to include simple nudity without any sexual content. The definition impacts family-oriented nudist resorts and other naturist activities, forcing them into a category where they do not deserve to be.
You may wish to mention that imposing a tax specifically on "Live Adult Entertainment" is unlikely to pass constitutional muster under the First Amendment. It is not content neutral, and it is not the least restrictive means of implementing a compelling government interest.
WHOM TO CONTACT
Please contact as many lawmakers as you can from the following list of members of the Nevada Assembly Committee on Commerce and Labor. If you are a Nevada resident, please also contact
your own assemblyperson.
Assemblywoman Barbara Buckley (D-Las Vegas) Committee Chair
firstname.lastname@example.org TEL (775)684-8537
Assemblyman John Oceguera
(D-Las Vegas) Committee Vice Chair
email@example.com TEL (775)684-8595
Assemblyman Bernie Anderson (D-Sparks)
firstname.lastname@example.org TEL (775)684-8563 FAX (775)-358-5825
Assemblyman Morse Arberry, Jr.
email@example.com TEL (775)684-8587 FAX (702)562-1805
Assemblyman Marcus Conklin (D-Las Vegas)
firstname.lastname@example.org TEL (775)684-8505 FAX (702)363-3885
Assemblywoman Chris Giunchigliani (D-Las Vegas)
email@example.com TEL (775)684-8549 FAX (702)388-4097
Assemblywoman Kathy McClain (D-Las Vegas)
firstname.lastname@example.org TEL (775)684-8835
Assemblyman David Parks (D-Las Vegas)
email@example.com TEL (775)684-8821 FAX (702)736-3922
Assemblyman Richard Perkins
firstname.lastname@example.org TEL (775)684-8503 FAX (775)684-8522
Assemblywoman Francis Allen (R-Las Vegas)
email@example.com TEL (775)684-8829
Assemblywoman Heidi S. Gansert (R-Reno)
firstname.lastname@example.org TEL (775)684-8837 FAX (775)787-7442
Assemblyman Lynn Hettrick
email@example.com TEL (775)684-8843 FAX (775)265-2680
Assemblyman Bob Seale (R-Henderson)
firstname.lastname@example.org TEL (775)684-8839 FAX (702)260-9444
Assemblyman Rod Sherer (R-Pahrump)
email@example.com TEL (775)684-8805 FAX (775)727-2406
IF YOU CAN ATTEND THE HEARING ...
Those in the vicinity of Carson City may wish to consider attending the legislative hearing for SB 247. The hearing before the Assembly Committee on Commerce and Labor is scheduled for 2:00 PM on Monday, May 16, in
Room 4100 of the State Capitol. If you can make it, your presence in the hearing room will add support to those from NAC who will be speaking against the bill.
MORE INFORMATION AND RESOURCES
complete text of SB 247 is available on the web site of the Naturist Action Committee.
Select "Alerts" and find this NAC Action Alert under Current Alerts. Links will take you to the text of the bill, as well as to NAC's proposed language.
PLEASE HELP NAC TO CONTINUE HELPING NATURISTS!
The Naturist Action Committee is a volunteer nonprofit organization that exists to advance and protect the rights of naturists throughout North America. Fighting
bad legislation is expensive. To do its job, NAC relies entirely on the voluntary generosity of supporters like you. To donate to NAC, use the address below, or call toll free (800) 886-7230
to donate by phone using your MasterCard or Visa.
PO Box 132
Oshkosh, WI 54903
Thank you for choosing to make a difference.
R. Allen Baylis
Naturist Action Committee
Naturist Action Committee (NAC) - PO Box 132, Oshkosh, WI 54903
Executive Dir. Bob Morton - <firstname.lastname@example.org>
Board Member Allen Baylis - <email@example.com>
Online Rep. Dennis Kirkpatrick - <firstname.lastname@example.org>
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NAC's PROPOSED LANGUAGE FOR NV 2005 SB 247
NAC has proposed that "Live Adult Entertainment" be defined as:
"Live adult entertainment" means any business activity, which includes
the exposure of one or more personal anatomical features by a person or
persons who are physically present for the purpose of the sexual arousal
or gratification of a patron or group of patrons who are physically
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