When a live-entertainment facility has a maximum occupancy of at least 7,500 persons, however, NLET only imposes a fivepercent tax on admission charges. Nevada's Live Entertainment Tax (NLET) imposes a ten-percent tax on any amounts paid for admission and for food, refreshments, and merchandise provided within a live-entertainment facility having a maximum occupancy of less than 7,500 persons. '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." NRS 368A.090(1). SUPREME COURT OF NEVADA (0) 194Th 2 BACKGROUND In 2003, the Nevada Legislature enacted the Live Entertainment Tax, which imposes an excise tax on certain business transactions completed at facilities providing "live entertainment." See NRS 368A.200(1). As for appellants' as-applied challenge, we hold that appellants were required to exhaust their administrative remedies on this issue before seeking relief in the district court, and thus, we affirm the district court's dismissal of the as-applied challenge for lack of subject matter jurisdiction. Regarding appellants' facial challenge, we conclude that the Tax does not violate the First Amendment as related to speech (i.e., dance), and we therefore affirm the district court's summary judgment as to this issue. We also address whether the district court was required to entertain appellants' as-applied challenge to the Tax when they failed to exhaust their administrative remedies on that issue.
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OPINION By the Court, DOUGLAS, J.: In this opinion, we consider whether, on its face, Nevada's Live Entertainment Tax violates free speech rights under Article 1, Section 9 of the Nevada Constitution or the First Amendment to the United States Constitution. Pope, Senior Deputy Attorneys General, and Vivienne Rakowsky, Deputy Attorney General, Carson City, for Respondents.
Catherine Cortez Masto, Attorney General, Blake A. Roos, Las Vegas, for Appellant SHAC, LLC. SUPREME COURT OF NEVADA (5) 1947A e H VLF Greenberg Traurig, LLP, and Mark E. Shafer, Lansing, Michigan, for Appellants Deja Vu Showgirls of Las Vegas, LLC Little Darlings of Las Vegas K-Kel, Inc. Brown, Las Vegas Shafer and Associates and Bradley J. Eighth Judicial District Court, Clark County Elizabeth Goff Gonzalez, Judge. 60037 MED SEP 1 8 2014 thaer GE Appeal from a district court summary judgment rejecting a facial challenge to the constitutionality of Nevada's Live Entertainment Tax and denying injunctive relief as to the enforcement of that tax. NEVADA DEPARTMENT OF TAXATION NEVADA TAX COMMISSION AND THE STATE OF NEVADA BOARD OF EXAMINERS, Respondents. WESTWOOD, INC., DTB/A TREASURES, Appellants, vs. 130 Nev., Advance Opinion 73 IN THE SUPREME COURT OF THE STATE OF NEVADA DEJA VU SHOWGIRLS OF LAS VEGAS, LLC, A NEVADA LIMITED LIABILITY COMPANY, D/B/A DEJA VU SHOWGIRLS LITTLE DARLINGS OF LAS VEGAS, D/B/A LITTLE DARLINGS K-KEL, INC., D/l3/A SPEARMINT RHINO GENTLEMEN'S CLUB OLYMPUS GARDEN, INC., D/B/A OLYMPUS GARDEN SHAC, LLC, D/WA SAPPHIRE THE POWER COMPANY, INC., D/B/A CRAZY HORSE TOO GENTLEMEN'S CLUB AND D.
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