Court rules stripping not art form like ballet, Nite Moves strip club must pay taxes

Is stripping a performance art?

The owner of an Albany strip club is going to have to make it rain — all the way to the tax man.

New York’s highest court, the Court of Appeals, ruled Tuesday that Nite Moves gentleman’s club does not qualify for a tax exemption similar to those given to dramatic or musical arts performances.

The club had argued it should not have to pay $124,000 in sales tax from its “couch performances” in 2004 and 2005 because they require choreography similar to other art forms, like ballet. 

But the Court of Appeals ruled against the club in a 4-3 decision.

“Surely it was not irrational … to conclude that a club presenting performances by women gyrating on a pole to music, however artistic or athletic their practice moves are, was also not a qualifying performance entitled to exempt status,” the majority wrote.

W. Andrew McCullough, the attorney representing Nite Moves, said the fight isn’t over yet.

“I’m really unhappy about it,” McCullough told Metro of the decision. “The state of New York still gets to be a dance critic and that is not the legitimate function of state of New York.”

He added that his client, Nite Moves owner Steve Dick, is about to face another audit and may try to make the same case all over again to the tax tribunal, bringing in more experts who can prove stripping as a dance form.

However, McCullough said Dick perceived the dissenting opinion by Judge Robert Smith as encouragement to take the case to the U.S. Supreme Court.

“The people who paid these admission charges paid to see women dancing. It does not matter if the dance was artistic or crude, boring or erotic,” Smith wrote. “Under New York’s Tax Law, a dance is a dance.”

“He felt the dissenting opinion was coaxing us in that direction — that we have a constitutional issue here and we should consider it,” McCullough said of Dick. “So, I am going to look at the seriously.”


Apple says its systems not to blame for…

By Edwin Chan and Christina FarrSAN FRANCISCO (Reuters) - The week before a crucial launch of its new iPhone, Apple Inc said intimate photos of…


Tallest residential building planned for lower Manhattan

A residential tower planned for lower Manhattan will soar 1,356 feet in the air -- just 12 feet shy of 1 World Trade Center. When…


Bronx man commits suicide by decapitation

A Bronx man committed suicide Monday morning in the Hunts Point area of the Bronx by decapitating himself. According to the NYPD, the 51-year-old man…


Top cops enroll in Twitter course at John…

NYPD officers are reportedly getting a lesson on the best way to use 140 characters or less. The New York Post reported Tuesday top officers…


Pop culture and prostitutes: New Toulouse-Lautrec exhibit at…

Henri Toulouse-Lautrec documented the cult of celebrity and the rise of pop entertainment in his prints, posters and lithographs — now on display at MoMA.


PHOTO: Extreme artist Eskil Ronningsbakken balances unicycle on…

Extreme artist’ Eskil Ronningsbakken balances on the edge of a cliff face at 4,600 feet – on a unicycle. The Norwegian travels across the globe, balancing over vertiginous ravines, tall…


Hear two previously unreleased Adele songs

Missing some Adele in your life? Two previously unreleased songs from the singer have appeared online.


Lincoln Center just made 'Lord of the Rings'…

Middle Earth already has sweeping vistas, a hero's journey and technology-revolutionizing special effects. But next April, the Lincoln Center will add another dimension to Peter Jackson's…


10 storylines to watch for the Giants this…

The Giants rebounded from an embarrassing 0-6 start last season, but not well enough to make the playoffs.


Michael Vick set to be weekly guest with…

Mike Francesa may need to backtrack from his harsh commentary of Michael Vick now that the Jets backup quarterback will be a weekly guest on his show.


Jets expect to make playoffs after sitting on…

The same pundits who predicted the Jets would be woeful a season ago are now eying the playoffs for this revamped team.


Antonio Allen returns to practice after concussion

Antonio Allen was cleared to practice again following his concussion two weeks ago.


In defense of making a mess during playtime

"Recipes for Play" authors Rachel Sumner and Ruth Mitchener think playtime should involve the five senses and making a mess is part of the fun.


Jason Hope helps push anti-aging efforts forward

Reporter was commissioned to write this in-depth article When it comes to age-related illness, the direction of modern medicine seems more reactive than proactive. In…


Today's Doomsday preppers: a closer look at survivalist…

Reporter was commissioned to write this in-depth article. The term “Doomsday prepper” is often associated with the paranoid, anti-government stereotype of the 1990s. The truth…


These college students think breakfast is the most…

  It should be no surprise that the city that never sleeps is also home to the most students who like to order food in…