No. _________ ================================================================ In The Supreme Court of the United States --------------------------------- --------------------------------- SHAC, LLC, d/b/a SAPPHIRE; DÉJÀ VU SHOWGIRLS OF LAS VEGAS, L.L.C., d/b/a DÉJÀ VU SHOWGIRLS; LITTLE DARLINGS OF LAS VEGAS, L.L.C., d/b/a LITTLE DARLINGS; K-KEL, INC., d/b/a SPEARMINT RHINO GENTLEMEN’S CLUB; and D. WESTWOOD, INC., d/b/a TREASURES, Petitioners, v. NEVADA DEPARTMENT OF TAXATION; NEVADA TAX COMMISSION; NEVADA STATE BOARD OF EXAMINERS; and MICHELLE JACOBS, in her Official Capacity Only, Respondents. --------------------------------- --------------------------------- On Petition For A Writ Of Certiorari To The Nevada Supreme Court --------------------------------- --------------------------------- PETITION FOR A WRIT OF CERTIORARI --------------------------------- --------------------------------- MARK E. FERRARIO BRADLEY J. SHAFER GREENBERG TRAURIG, LLP (Counsel of Record) 3773 Howard Hughes Parkway, MATTHEW J. HOFFER Suite 400 North SHAFER & ASSOCIATES, P.C. Las Vegas, Nevada 89169 3800 Capital City Telephone: (702) 792-3773 Boulevard, Suite 2
[email protected] Lansing, Michigan 48906 Telephone: (517) 886-6560
[email protected] Counsel for Petitioners ================================================================ COCKLE LEGAL BRIEFS (800) 225-6964 WWW.COCKLELEGALBRIEFS.COM i QUESTION PRESENTED FOR REVIEW Does a state statute that directly and specifically taxes constitutionally protected live entertainment, that exempts from taxation numerous and various types of live entertainment based upon the content of the expression, and that was intentionally legisla- tively gerrymandered with twenty-six exemptions so that the vast majority of the tax burden falls on a small and disfavored group of taxpayers, violate, on its face, the First Amendment to the United States Constitution? ii PARTIES TO THE PROCEEDINGS In addition to the Petitioners, plaintiffs below included D.I.