Las Vegas Sun

April 25, 2024

U.S. Supreme Court refuses to hear appeal from Las Vegas strip clubs

CARSON CITY — The U.S. Supreme Court has refused to hear an appeal from seven topless or nude clubs in Las Vegas that sought the return of more than $100 million paid for Nevada’s live entertainment tax.

The court on Friday refused to consider the appeal of the clubs, which maintained they were exempt from the tax. The businesses argued their right of free speech was being violated.

The clubs have waged a battle since 2006 through the Nevada Department of Taxation, the state Tax Commission and state and federal courts.

The Nevada Supreme Court, in a decision last September, said the entertainment tax includes some exceptions, such as for raceways, nightclubs and performing arts centers. It said the tax does not pose any danger of censorship for the strip clubs.

The clubs seeking refunds were Déjà Vu Showgirls, Little Darlings, Spearmint Rhino, Olympic Gardens, Sapphire, Crazy Horse Too and Treasures.

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