You know, it's like naked theater-in-the-round
The New York Law Journal reports that a New York State tax appeals tribunal ruled this week that Nite Moves, the strip club adult juice bar on Route 9 in Latham doesn't qualify for a sales tax exemption for the "dramatic arts."
The ruling is posted online and it's actually kind of interesting. The owner of the club hired a cultural anthropologist from the University of Maryland as an expert witness (yes, she visited the club and examined videos). From the ruling (emphasis added):
Dr. Hanna described the exotic dance routines variously as:
somewhat "risqué" or "naughty" adult play, a fanciful teasing that transgresses social decorum and dress codes in an ambience (sic) ranging from sedate to carnival-like. Exotic dance is erotic fantasy and communication with a display of nudity, disclosure of more skin and different movements than are seen in public, the use of high heels (often six inch stiletto platform shoes) and incorporation of jazz-like, improvisatory movements in routines (Exhibit "7," p.7, ¶ 4).
Dr. Hanna stated, based on her review of the three DVDs that these naughty, risque, playful, teasing, erotic, nude performances at Nite Moves were "live, dramatic choreographed performances" (Tr., p. 94 [lines 14-15]). Dr. Hanna concluded that:
the presentations at Nite Moves unequivocally were live dramatic choreographic performances. They are in a theater that shows only dance routines. The theater actually is a little bit like an off Broadway theater. It's small and it's intimate, it's like theater-in-the-round (Tr., p. 94 [lines 13-19]).
Yep, it's like theater-in-the-round. As the New York Law Journal reports, Dr. Hanna's findings actually persuaded an administrative law judge last month, but the tax appeals panel wasn't buying it.
The ruling also includes details about the economics of the club (the dancers are independent contractors who "rent" the facility).
Update: WNYT reports the club owner says he'll appeal the ruling.
[via AP/WTEN]
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Comments
I'm working hard on a joke about a bar owner, a stripper and a professor. One of them gets called a whore. It'll be very funny, I promise.
... said CJ on Apr 28, 2010 at 2:35 PM | link
This provides a new excuse for strip club-goers everywhere: "Honey, I'm just going out to see some theater-in-the-round."
... said Siobhan on Apr 28, 2010 at 2:46 PM | link
I'll emphasize the important part here:
"The owner of the club hired a cultural anthropologist from the University of Maryland as an expert witness"
... said B on Apr 28, 2010 at 3:24 PM | link
What an absolutely ridiculous assertion. Anybody with half a brain will tell you that stripping isn't an art.
It's a sport, which means we need to put it under the jurisdiction of the New York State Athletic Commission.
... said Kevin Marshall on Apr 28, 2010 at 6:03 PM | link
Crap, if I'd known Google would be street mapping, I wouldn't have parked out front. Besides, the folks at Nite Moves prefer you park it in the rear.
... said Pat on Apr 28, 2010 at 9:45 PM | link
LOL at all the comments!!
But on a slightly serious note. One MUST give him creative points for such a move. That was classic!
... said JT on Apr 29, 2010 at 2:16 PM | link