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

No. 60037.

334 P.3d 392 (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

Lambrose Brown and William H. Brown , Las Vegas; Shafer and Associates and Bradley J. Shafer , Lansing, Michigan, 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.

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

Catherine Cortez Masto , Attorney General, Blake A. Doerr and David J. Pope , 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 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. 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. Regarding...

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