Political notebook: Amusement tax no joking matter

Erin Neff

Friday, Jan. 24, 2003 | 9:46 a.m.

The so-called amusement tax proposal is anything but funny to some lawmakers, but it is providing some humorous questions.

The amusement tax would be 7.3 percent on entertainment activities and admissions. But it would not be imposed on activities currently subject to the casino entertainment tax or the boxing and wrestling tax and it would exempt "participatory activities" such as golf, bowling and skiing.

Does that mean brothels would be exempt due to the participatory nature of the entertainment activity conducted there?

Perry Comeaux, Gov. Kenny Guinn's director of administration, said he did not have a complete table of activities to see how the tax could be applied to different activities.

(Note to Comeaux -- The Nevada Task Force on Tax Policy came up with a table. It's on page 949 of the report, which everyone certainly is reading.)

The task force had recommended a 6.5 percent levy on all admissions and activities except those already taxed or those associated with public or private schools or those conducted for charitable purposes.

The task force also recommended exempting participatory entertainment as follows: recreational rentals such as bikes and horses; pool and billiard halls; skating facilities; golf courses; country club memberships; ski areas; amusement, theme and water parks; bowling centers; arts and crafts such as sewing and painting; scuba, sailing and skydiving; massage and yoga; and culinary arts.

What's left?

NASCAR, lectures, ice shows and circuses, beauty contests, tours, bars, movies, video and game rentals, and adult cabarets.

Still no real answer on brothels, or lap dancing for that matter.

Clark County commissioners certainly thought lap dances were participatory entertainment when the county last year tried to ban the activity.

But the state doesn't have any specific tax on brothels. Nevada doesn't even subject the girls to the business activity tax because they're independent contractors.

If you want to see a real fight between local and state government, impose the amusement tax on brothels and watch for the hissing from Storey County, which gets 20 percent of its revenues from the cathouses.

Taxing poll

Some local Republicans wanted to affiliate with Americans for Tax Reform until they realized that tax reform could be interpreted to mean redistribution of the tax burden.

So, Dan Burdish formed a political action committee called Nevadans for Tax Restraint instead. The name stems from the concept that Gov. Kenny Guinn's request for $1.074 billion in taxes equates to a 37.2 percent increase in the size of Nevada government.

Burdish authored a resolution at Tuesday's Clark County GOP Central Committee meeting to urge Republican legislators not to approve tax hikes or enact new taxes.

His new PAC is also sponsoring a phone poll, expected to call 50,000 homes in the next few days, to ask whether those residents agree or disagree with the governor's proposal.

"Governor Guinn has proposed $1.074 billion in new taxes. The results of this is a 37.2 percent increase in state government. Touch one if you agree. Touch two if you disagree."

The results will be forwarded to Republican lawmakers in Carson City.

The Sun's tax poll

Here's a truly unscientific look at the state's tax proposals.

A majority of lawmakers interviewed this week about the Nevada Task Force on Tax Policy's nearly 1,200-page report all, individually, said they were reading the taxing tome.

How far along are they?

Six out of 10 all reported being somewhere in the 800s. Makes one wonder if they also called each other and asked what color suit the others were wearing to the governor's State of the State address.

No Wolfgang Puck

If you think there's fat in state government, don't go looking for pork in the hors d'oeuvres served up Monday night at the Governor's Mansion post State of the State address.

While the 17 freshman (11 of whom are Republican) were wide-eyed and pleased to be invited to the Mountain Street residence of the GOP's top dog, some veteran lawmakers were a bit disappointed in the party.

"Did you see the meatballs?" one asked. "I mean there wasn't hardly any meat on them."

Added another: "We know there's no room to cut there."