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DEJA VU SHOWGIRLS v. STATE, DEPT. OF TAX.

No. 59752.

334 P.3d 387 (2014)

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/b/a Spearmint Rhino Gentlemen's Club; Olympus Garden, Inc., d/b/a Olympus Garden; Shac, LLC, d/b/a Sapphire; The Power Company, Inc., d/b/a Crazy Horse Too Gentlemen's Club; and D. Westwood, Inc., d/b/a Treasures, Appellants, v. NEVADA DEPARTMENT OF TAXATION; Nevada Tax Commission; and The State of Nevada Board of Examiners, Respondents.

Supreme Court of Nevada.

September 18, 2014.

Attorney(s) appearing for the Case

Greenberg Traurig, LLP, and Mark E. Ferrario and Brandon E. Roos , Las Vegas, for Appellant SHAC, LLC.

Lambrose Brown and William H. Brown , Las Vegas; Shafer and Associates and Bradley J. Shafer , Lansing, MI, for Appellants Deja Vu Showgirls of Las Vegas, LLC; Little Darlings of Las Vegas; K-Kel, Inc.; Olympus Garden, Inc.; The Power Company, Inc.; and D. Westwood, Inc.

Catherine Cortez Masto , Attorney General, David J. Pope and Blake A. Doerr , Senior Deputy Attorneys General, and Vivienne Rakowsky , Deputy Attorney General, Carson City, for Respondents.

BEFORE THE COURT EN BANC.

OPINION

By the Court, DOUGLAS, J.:

In this opinion, we address whether the district court erred by concluding that, after exhausting their administrative remedies for seeking a refund under Nevada's Live Entertainment Tax (NLET), appellants were limited to a petition for judicial review, rather than a de novo action. We also consider whether the district court committed error by refusing to invoke judicial estoppel in lieu of granting respondents...

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