June / July 2003

Pat on his use of Viagra.

Brother Broken Wind threatens Heywood Jablome.

Dennis Hof makes an offer.

Tia on Viagra.

Tia on violence in the bedroom.

Bobbi Davis on the kangaroo court.

And Bobbi Davis on working girls changing their names.

Shooter and The Sagebrush Ranch.

Flyfisher says, "Newbies are better off served to stipulate the types of activities they prefer so they get the party they desire." Can you believe that?

Is VegasVic correct?

Madam Suzette had her post edited.

Tia gives Madam Suzette a piece of her mind.

The Cottontail Ranch is for sale.

Sportsman and Hypnocock.

Ruby has retired.

LL's comment on Curious' comment.

Click here to read a message I posted which had the subject line edited.

Chay on fines.

Tia with a Mustang story.

Tia talks to Bobbi Davis.

LL's thesis. I found it boring.

MAX is Jewish?

Bobbi Davis says she has never paid money to the Nevada Brothel Association.

David Burgess on the sin tax.

The Kit Kat's Pool Party and BBQ, every Saturday starting at 7:00 PM.

MAX is angry!

Dennis Hof delivers the goods.

Air Force Amy on her plastic surgery.

Sherry on the legal Nevada brothel hiring practices.

David Burgess on pimping.

The old Sheri's Ranch site in Lincoln County.

The website cathouselovers.com.

Sportsman asks Caressa Kisses.

Dennis Hof says that Sunset and Sunrise Thomas have been asked to appear on the Jay Leno show.

Lily of the Valley Carnie is a virgin? Would Brother LL care to help her?

And here is JenLynn Sweet's ... oops! ... I mean Proffy-B's "Happy Independence Day" post.

Fastweb has yet to have his first party.

LadyBear will be at Bella's in Wells from July 09 to 23, during EASTNEV#1.

Air Force Amy on The Mustang Ranch.

A direct exchange between Dennis Hof and Caressa Kisses.

Dennis Hof, again, on Caressa Kisses age.

Does anyone know what Dennis Hof is talking about here?

And yet more Hof.

Dennis Hof is offering free sex?

LizAmadeo speaks.

Caressa Kisses on Claudia.

Sportsman and Bustlover lay it on.

MAX accuses me of pimping, again?

OffLeash's advice on two pieces of bad advice.

Air Force Amy's golden rule.

Pat's opinion.

Dennis Hof, again, on Caressa Kisses.

e train on losing his virginity.

Josephine blasted Prince off into outer space?

Speed Racer's awards.

Wow! Bustlover really flies loose at Pat!

Caressa Kisses, again, on Hof.

Sherry means no disrespect.

EDITORIAL #027 :

Last week's weekly LPIN summary is a follow-up to the one the week before. To read the previous weekly LPIN summary, click here.

On Thursday, July 03, Geoff Arnold, President of the Nevada Brothel Association, sent me the following follow-up e-mail message : "When you make your post, please emphasize that the 'admission charge' isn't a real admission charge, but merely a bookkeeping record of the number of parties. Quarterly or monthly, I believe the number of parties would be multiplied by the $20 or $40 to calculate a 'deemed admission' amount. Then the 10% tax would be multiplied times the admission amount to get the amount of tax the brothel would send to the state. My presumption would be that the tax would be split with the ladies, although that has not been discussed yet."

As I stated last week I'll repeat again here - the $20 or $40 admission charge is purely an accounting artifact created so that the 10 percent Nevada live entertainment tax can be formally applied - there will be no actual $20 or $40 admission charge, or there need not be one unless some of the brothels decide otherwise.

Geoff also stressed in his July 03 e-mail message that the Nevada state legislature is deadlocked, and that he himself is opposed to an entertainment tax.

Someone e-mailed Dennis Hof the bill's draft legislation text, and Dennis then posted it here. Below I've copied and re-formatted the text of this proposed legislation for those who care for it, but first I'll provide my own commentary on it.

I am not an attorney, and have had no special training in how to read and interpret legislation. However, my cursory reading of the following text shows that most of it is just a definition of words and terms and has little meaning for us cyberwhoremongers. My pertinent observations are :

(1) Brothels are only explicitly mentioned once, in Section 30. No other reference to legal prostitution is made. Most of the proposed bill seems concerned with other forms of live entertainment.

(2) Section 35 allows the Nevada State Gaming Control Board to define "Live entertainment" as they see fit, and not just as it is given in Section 32.

(3) Paragraph (1) of Section 36 excludes gratuities (tips) from the live entertainment tax. It is also possible to interpret this paragraph to mean that any money paid to an individual performer, apart from an admission ticket, is also considered a "gratuity" and is therefore exempt from the 10 percent excise tax. However, this interpretation is not as clear as I would like.

(4) Throughout the document there are references to admissions and tickets, meaning that the live entertainment tax is only intended for regular and standard payments such as an admission ticket. See Paragraph (3) of Section 36.

(5) There is no mention anywhere in the document about different tax levels for large brothels versus small brothels. It is my assumption that George Flint, official lobbyist for the Nevada Brothel Association, is encouraging the brothel industry to adopt a fictional admission ticket of $40 for the large brothels and $20 for the small brothels, to which the 10 percent excise tax would be applied.

Sec. 25. Title 32 of NRS is hereby amended by adding thereto a new chapter to consist of the provisions set forth as sections 26 to 58, inclusive, of this act.

Sec. 26. As used in this chapter, unless the context otherwise requires, the words and terms defined in sections 27 to 33, inclusive, of this act have the meanings ascribed to them in those sections.

Sec. 27. "Amount paid for live entertainment" means:

1. If the live entertainment is provided at a facility owned, leased or otherwise occupied by a taxable business entity, the consideration, expressed in terms of money, paid for the right or privilege to have access to that facility. For the purposes of this subsection, the term includes all amounts paid for food, refreshments and merchandise purchased at the facility if the facility has a maximum seating capacity of not more than 5,000 seats that are permanently mounted and cannot be, or are not intended to be, removed temporarily for any single performance of live entertainment.

2. If the live entertainment is provided at a location other than a facility owned, leased or otherwise occupied by the taxable business entity providing the live entertainment, the total amount of consideration, expressed in terms of money, paid to the business entity for providing the live entertainment.

Sec. 28. "Board" means the State Gaming Control Board.

Sec. 29. "Business" means any activity engaged in or caused to be engaged in by a business entity with the object of gain, benefit or advantage, either direct or indirect, to any person or governmental entity.

Sec. 30.

1. "Business entity" includes:
(a) A corporation, partnership, proprietorship, business association and any other person engaging in business;

(b) A natural person engaging in a business if he is deemed to be a business entity pursuant to section 34 of this act; and

(c) A brothel authorized to conduct business in this state.

2. The term does not include a governmental entity.

Sec. 31. "Licensed gaming establishment" has the meaning ascribed to it in NRS 463.0169.

Sec. 32. "Live entertainment" means any activity provided for pleasure, enjoyment, recreation, relaxation, diversion or other similar purpose by a person or persons who are physically present when providing that activity to a patron or group of patrons who are physically present.

Sec. 33. "Taxpayer" means any person liable for the tax imposed pursuant to this chapter.

Sec. 34. A natural person engaging in a business shall be deemed to be a business entity that is subject to the provisions of this chapter if the person is required to file with the Internal Revenue Service a Schedule C (Form 1040), Profit or Loss From Business Form, or its equivalent or successor form, a Schedule E (Form 1040), Supplemental Income and Loss Form, or its equivalent or successor form, or a Schedule F (Form 1040), Profit or Loss From Farming Form, or its equivalent or successor form, for the business.

Sec. 35. The Department shall provide by regulation for a more detailed definition of live entertainment consistent with the general definition set forth in section 32 of this act for use by the Board and the Department in determining whether an activity is a taxable activity under the provisions of this chapter.

Sec. 36.

1. There is hereby imposed an excise tax of 10 percent of all amounts paid for live entertainment. Amounts paid for gratuities directly or indirectly remitted to employees of a business entity providing live entertainment or for service charges, including those imposed in connection with the use of credit cards or debit cards, which are collected and retained by persons other than the taxpayer, are not taxable pursuant to this section.

2. A business entity that collects any amount paid for live entertainment is liable for the tax imposed by this section, but is entitled to collect reimbursement from any person paying that amount.

3. Any ticket for live entertainment must state whether the tax imposed by this section is included in the price of the ticket. If the ticket does not include such a statement, the taxpayer shall pay the tax based on the face amount of the ticket.

4. The tax imposed by this section does not apply to:

(a) Any amount paid for live entertainment that this state is prohibited from taxing under the Constitution, laws or treaties of the United States or the Nevada Constitution.

(b) Any merchandise sold outside the premises where live entertainment is provided, unless the purchase of the merchandise entitles the purchaser to admission to the entertainment.

(c) Any amount paid for live entertainment that is provided by or entirely for the benefit of a nonprofit organization that is recognized as exempt from taxation pursuant to 26 U.S.C. § 501(c).

(d) Live entertainment that is provided at a trade show.

(e) Music performed by musicians who move constantly through the audience if no other form of live entertainment is afforded to the patrons.

(f) Any boxing contest or exhibition governed by the provisions of chapter 467 of NRS.

Sec. 37. A taxpayer shall hold the amount of all taxes for which he is liable pursuant to this chapter in a separate account in trust for the State.

Sec. 38.

1. The Board shall:
(a) Collect the tax imposed by this chapter from taxpayers who are licensed gaming establishments; and

(b) Adopt such regulations as are necessary to carry out the provisions of paragraph (a). The regulations must be adopted in accordance with the provisions of chapter 233B of NRS and must be codified in the Nevada Administrative Code.

2. The Department shall:

(a) Collect the tax imposed by this chapter from all other taxpayers; and

(b) Adopt such regulations as are necessary to carry out the provisions of paragraph (a).

3. For the purposes of:

(a) Subsection 1, the provisions of chapter 463 of NRS relating to the payment, collection, administration and enforcement of gaming license fees and taxes, including, without limitation, any provisions relating to the imposition of penalties and interest, shall be deemed to apply to the payment, collection, administration and enforcement of the taxes imposed by this chapter to the extent that those provisions do not conflict with the provisions of this chapter.

(b) Subsection 2, the provisions of chapter 360 of NRS relating to the payment, collection, administration and enforcement of taxes, including, without limitation, any provisions relating to the

The text of the bill seems to trail off at the end as though it were prematurely cut. All I know is that is how Dennis Hof posted it.

As I stated in last week's editorial, the effect of this new tax on LPIN can be summarized (to the best of my knowledge) as : A tax charge of $4 will be paid for each party done at a large, urban brothel, and $2 for each party at a small, rural brothel.

It is not clear where this "entertainment tax" is going. Only time will tell.

Be seeing you.

Bashful

Quote of the week : Subject line "RE: What Do LPIN's Think of Viagra Use By ..." - "that makes me so ANGRY that if i find out during the party i will request more money or end the party (if they are obviously taking advantage of the pill) i have on some occassions seen it used and it's still over quick, but that has been by nice men who inform me beforehand. viagra: the crack of lpin." -- MAX, July 03, 2003, 10:35 AM.