The answer may seem obvious, but it has attorneys in Albany arguing: How is a ballerina different from a pole dancer? 
 
 New York's highest court, the Court of Appeals, will hear arguments on Wednesday in a case pitting the state's Department of Taxation and Finance against a strip club called Nite Moves that is situated about 15 minutes from the state Capitol. 
 
 The issue: whether the club's $11 cover charge and $20, three-minute lap dances are subject to an 8% sales tax. 
 
 The seven-judge panel is being asked to interpret an obscure part of the state tax code that exempts sales-tax charges for "dramatic or musical art performances." The state wants the court to prevent strip clubs from using the same sales-tax exemption as the New York City Ballet. 
 
 New York Attorney General Eric Schneiderman's office is representing the tax department. While noting that some "pole tricks" are "difficult to perform," state attorneys wrote in a court brief that some Nite Moves dancers "have no prior dance experience at all and simply learn moves from other dancers during slow shifts over time." 
 
 Such a dancer isn't "engaged in a genuine choreographic dance performance when she removes her clothing," the brief said. "In fact," it added, "some patrons paid the admission fee simply to come in and enjoy a conversation with the dancers." 
 
 Representing Nite Moves is Andrew McCullough, an Albany native who is one of the nation's premier attorneys for adult-themed businesses. The tax man, he said, is behaving too much like a dance critic. 
 
 "If they've spent hours and hours practicing and learning this stuff, and if they can flip around and do amazing moves, why aren't they choreographed dance performers?" Mr. McCullough said. 
 
 "Under their code," said the club's CFO Stephen Dick, "Eric Clapton, who didn't go to school to learn guitar, his performances would be taxable." 
 
 The attorney general's office declined to comment. 
 
 Nite Moves opened in 1997 in Latham, N.Y., and features cushy barrel chairs, dark wood, brass sconces and framed erotic artwork. The establishment serves nonalcoholic drinks, allowing dancers to perform nude. 
 
 The legal fight started in 2005 when the state audited the club's taxes and found that it owed about $400,000 for not charging sales tax on the cover and dances. The club challenged the audit in administrative tax court, and an administrative law judge sided with the club in 2008. On appeal, a tax tribunal struck down that decision; an appeals court upheld the tribunal's ruling. Last year, the Court of Appeals agreed to hear the case. 
 
 Wednesday's oral arguments will pit the attorney general's office against Mr. McCullough, who describes himself as a "teetotaling Mormon." 
 
 "I know I'm not supposed to be watching naked dancers," he said, though he goes to clubs often anyway. 
 
 Mr. McCullough, 64 years old, spends most of his time in Utah, where he operates a law practice—right above a lingerie and novelty boutique—and represents other adult-entertainment clients. In his spare time, he is making a second bid for Utah attorney general as a Libertarian Party candidate. He received 4% of the vote in 2008. 
 
 Mr. McCullough said Nite Moves isn't a garden variety gentlemen's club. 
 
 "Nite Moves girls…work at it, and when you see the finished product, you can't help but say, 'These girls are good,'" he said. 
 
 Don't take his word for it. He recruited expert witness Judith Hanna, a University of Maryland anthropologist and dance theorist who has observed dancers at hundreds of clubs in her research. After watching a DVD of Nite Moves dancers, she testified before a lower court that the routines displayed "choreographic patterns of exotic dance," according to court papers. One dancer, she said, executed 61 moves in the course of three songs. 
 
 The New York case represents a trend for strip clubs, as cash-strapped statehouses crack down on a target with few friends in government. 
 
 In Illinois, Gov. Pat Quinn just signed a bill forcing strip clubs to pay a $3-per-customer fee to help fund rape crisis centers. Texas and Utah have imposed a similar "pole tax." At least five other states, including California, are weighing similar measures. 
 
 Nite Moves is getting a helping hand from another tax department target, the proprietors of "Larry Flynt's Hustler Club," whose lawyers filed a friend-of-the-court brief in support of Mr. McCullough's petition. 
 
 "Whatever happens here is going to frame the debate going forward," said Michigan-based Bradley Shafer, an attorney for the Hustler club in Manhattan. 
 
 But other allies haven't stepped forward. "No one is going to stand up for the rights of a strip club," Mr. Dick said. "We're always an easy target." 
 
 Write to Jacob Gershman at jacob.gershman@wsj.com ||||| New York's highest court will consider legal arguments by a strip club on whether nude dancing is an art and deserves a state tax exemption as such. 
 
 The case set for oral arguments Wednesday involves Nite Moves, an adult entertainment club in suburban Albany that contested a tax bill of more than $124,000 following a 2005 audit. 
 
 Tax officials say sales taxes were paid on the club's non-alcoholic drinks, but are also owed on admission and so-called "couch sales," where patrons pay for private or lap dances. 
 
 Nite Moves claims the dances are exempt under state tax law as "live dramatic or musical arts performances." The exemption also applies to theater or ballet. The club is relying on testimony from a cultural anthropologist who has studied exotic dance and visited Nite Moves. 
 
 W. Andrew McCullough, an attorney for Nite Moves, said the impact of the eventual court ruling probably won't be widespread because most establishments featuring exotic dancers sell alcohol where other tax rules apply. 
 
 An administrative law judge previously agreed with Nite Moves, saying that "the fact that the dancers remove all or part of their costume ... simply does not render such dance routines as something less than choreographed performances." 
 
 But the state Tax Appeals Tribunal said the club didn't present sufficient proof that it qualifies for the exemption, and a mid-level court upheld the tribunal ruling last year. 
 
 "In our view, there can be no serious question that _ at a bare minimum _ petitioner failed to meet its burden of establishing that the private dances offered at its club were choreographed performances," the Appellate Division court ruled. The four justices also found "no merit" to the club's constitutional claims. 
 
 The appellate court also noted that the club dancers are not required to have any formal dance training and that the anthropologist didn't see any of the dances done in private rooms. 
 
 Cary Zeitner, a spokesman for the state Department of Taxation and Finance, said the agency is not aware of any other cases in state court similar to the Nite Moves case. 
 
 The court typically takes about a month to issue a decision. ||||| 124 
 
 7969 Santa Monica Blvd 
 
 Los Angeles , CA 90046 
 
 
 
 (310) 255-1111 
 
 Ok Ok, its a Hollywood thing. You have to know people, people! Once you know people you then don't have to worry about standing outside with that awkward look on your face trying to ignore out why they aren't letting anyone in. This is true to Hollywood form. Luckily, I was with people who knew someone so we didn't pay the 20$ cover. Besides that the place doesn't fill up to around mid night so don't be alarmed if around 11:00 the place is empty. And when it fills, it fills. I went on a Sat night, which is hip hop night. Starts off with "international, radio- friendly" hip hop and house music then as the night gets thicker, it changes to a more gritty hip hop (Tyga, 2 chainz, lil wayne). Yes there are topless girls doing strange things over your head, but after about an hour you get used to it and could care less. Ironically, they are not moving slutty, more sensual and artsy. CONS: The Hollywood judgmental door (trying to keep the goons out lol). Bathrooms are extremely dark. No light, whatsoever. One bar area that's overcrowded and rather pricey. Not a lot of dancing space. PROS: Pretty decent crowd of people, pleasant security.Good music and a 24 hr Mexican food spot across the street. More info: Valet 20$, dress code: upscale. Plenty of "full" bottle service tables. Hope this helped! 
 
 Small and crowded venue, but the decor was good (s&m ladies crawling on nets - definitely a unique touch), and the price was right (I knew the bouncer that night which meant no line or cover). Oh yeah, and Flo-rida was there so that upped the coolness factor just a bit... and I met a group of drunk dentist who kept the Gray Goose flowing, so based on these factors I can't help but give 4 stars because I had a damn good time. Interesting place; I could see how its past it hay day of coolness, but thats LA for you. 
 
 Wow...that fight that broke out last month was ridiculous. Seriously?! A 10 min brawl and security didn't stop it? So ghetto. Oh, and it's practically a "free" strip club. Don't get me wrong. I admire the girls doing their thing...it's the OLD men in the club watching them. Um, yea, like I really want to go into a club with at least 5 old guys watching these 
 
 Have you been to a rated R version of Knotts Scary Farm? Well, this place would be it! The half-naked, creepy, promiscuous looking dancers wear nothing but star shaped stickers to cover their nipples and that's it. I'm sure this sentence just made a few people raise their brows. I'm not sure why some of them wear freaky masks; I guess some people find scary things kinky? I just find it freaking weird. There's also a funky S&M (like the Rhianna song) theme going on because the dancers use whips to entertain guys...and girls. This place is more of a lounge than a club. I'm a wanderer at clubs, so I need lots of space to walk and sometimes speed walk in. I feel a bit confined here. But I will say, Voyeur has a good crowd - friendly people and good dancing music -- just not enough space to really get your groove on. If you like to jump while you dance, this is not your place to go because the dance floor is pretty small, and it's surrounded by bottle service tables. Warning: Gawd, if you're going to order drinks, order all your drinks in one attempt because it can take up to 20 minutes until the bartenders acknowledge you. This place has ONLY ONE bar, so it's not like you can say "screw you" and walk to another bar. You have no choice but to wait. The drinks at this place is pricier than other clubs in Hollywood. I think it's kinda ridic considering this place ain't even in h-wood, and it's so tiny. Clubbing is about dancing and drinking. If a club limits your experience to drink and dance, then it deserves at most a 2. I guuuuuuess the funky S&M theme is somewhat unique. 
 
 Two stars is my two cents. I'm not a dance club/lounge/bar kind of guy but I don't hate them. In fact, I actually like going to them occasionally, especially dive bars. Dive bars are like cafes for adults--casual and unpretentious. This place is "happening" and many kinds of pretentious IMHO. 1) The drinks are priced higher than what I'm used to and not as good or strong in addition to being small and having lots of ice. Could have just been my drink--and my friends. Made me miss Mom's Bar where the drinks are delicious (and I hate drinking!). 2 & 3) $15 parking and then cover is lame. Definitely not worth it either IMHO. Yes, the inside is pretty lush but so was University Hillcrest and they're closed (http://www.yelp.com/biz/universal-hillcrest-san-diego#hrid:hl329L-JN6CCZwyORcGIyA). 4) $6 bottle water is expensive. University Hillcrest also served expensive water and they're closed. 5) The dancing wasn't necessarily hot. More like weird than sexy. Gema C, Harmonie T, and I wonder why anyone thought "dancing with a double-headed baby doll complete with umbilical chord" (Harmonie T's words) was sexy. Also, nowhere near as risque as some of the gay clubs I've been to. I think if it wasn't for Jersey Shore, Leonardo DiCaprio, and the Republican National Committee, this place would have been a goner. This place is too cool for me to like and I guess if it had better drinks, reasonable prices, and better dancing, it wouldn't be as cool. This club could be your cup of tea but it's not mine. I like going to place without long lines or promoter guestlists. I don't need to be special and definitely don't need any club to make me feel not special either. I just want to hang with friends, maybe drink, hopefully eat, and have a nice conversation and some dance time. 
 
 I completely agree with a few other reviews regarding a "good-looking crowd." The guys were gorgeous (and they know it). The girls were beautiful (and they showed it). I loved the Erotica/ Burlesque theme. Not for the tame-hearted. Girls in leotards and tights and gas masks and Oozies---- FUN! Getting packed in to the brim, being bumped into, and having a drink spilled on my arm--- NOT FUN. I also couldn't help but notice that the crowd looked very White/ Caucasian. If you've read my reviews, I'm sure you see my fondness of Asians. As a white girl I was fine, but think my friend didn't feel like she blended in. Not cool bouncer. I would've liked a little more variety of ethnicities. 
 
 My original review was deleted because it lacked "substantive first-hand experience." While I doubt the person sending the e-mail would ever use the word 'substantive' (yay generic Yelp e-mail templates!), I guess my review of Voyeur ("I don't know") left something to be desired. I've been here. It's weird. Women in lingerie crawl over each other and half-seduce you from nets above your head. I'm not comfortable with that, as I worry about dripping bodily fluids... gross, but a legit concern. The dancers here desperately TRY to be erotic. Women wear nothing but electrical-tape Xs on their boobs (wasn't this big in the '90s?). There are women in nets, cages and on ropes rubbing themselves and each other. It's a little dirty, but mostly awkward. So in the end, I DON'T KNOW. 
 
 Sunday night bouncer: "Uh..you girls know it's gay night..right?" Us: "Duh..that's why we're here!" Sometimes it's a nice change of pace to go out and know that not one guy in there is interested in bothering you. Sure, it can be a little frustrating when said men are beautiful, chiseled and well-dressed. It's like window shopping, knowing there's no way in hell you're going to be able to get anything. That in and of itself makes for some good fun! Voyeur is very sexy indeed: dark & mysterious with a cirque sort of feel. The space is smaller than I expected, but quality over quantity, I always say. I didn't learn this until after we left, but there is a BACK ROOM behind the main DJ area. We totally missed out on it, which is where my friend who guested me was spinning. The main dance area is pretty small and there is adequate standing room. The VIP seating areas are nice, and they didn't shoo us off the seats, assuming that it wasn't busy enough to warrant it. $10 cover if you're not guested, cash only. The valet fee is $15 (ouch, even on Sunday!) and it's pretty tough finding street parking (even on a Sunday) in WeHo. The thing that stuck out the most about Voyeur were the performers scattered throughout the venue. They stayed in character and flirtatiously interacted with spectators. Men wearing nothing but black boxer briefs, shoes, and mask over their eyes gyrated to the pulsing bass on the bar, coyote ugly style except in super super sexy slow mo. They carry a cane and lightly touch the mesmerized crowd with it, some pretend to give it head. He's even nice enough as to give us girls some attention..if even just for a fleeting minute. (Hey, a tip is a tip, right!) In a glass cage, a man & woman bump & grind. The windows have white paint on them that have since had rated R sayings scribed into them, such as "cock tease" and others I'll leave to you to see with your own eyes! Overhead, there's a guy in a white "he-string". He's got a rope with him that he sinks down to the crowd below as though he's fishing. He tickles peoples ears, some guys open their mouth pretending to eat the rope, and then he pulls the rope back up, wraps it around his man junk, and performs a man-junk puppet show. On the stage, a topless woman with wild firey hair ties a velvet rope from one end of the stair rail to the other and connects it to a hook on the wall. She then proceeds to slink and slither into some pretty impressive poses, using the taut rope to hold her body up. One of the dancer guys walks up and joins her, and they perform erotic poses together. It's risque but in a classy sort of way. You definitely don't get the trashy strip joint vibe. This is sex appeal without trying to hard. It leaves something to the imagination. Needless to say, my heterosexual girlfriend and I left there and went home with blue ovaries. Oh, how the tables have turned. You naughty, naughty WeHo boys. Thanks for the hospitality. :) Joy B. 
 
 Cruised on in here on a random night because I heard there was a dj spinning house. At midnight there was absolutely no wait (I'm guessing bc there was no promoter mid- week) and absolutely no hassle. The dj was absolutely sick but the crowd reminded me of little college hipsters. It was a very strange scene. Guess that's what you get when you party mid- week and there doesn't appear to be a crazy door situation. I think I actually preferred the meh crowd and the mellow scene rather than a crazy door situation over the weekend bc honestly, absent the dj, I don't think the club is one of those places I'd be dying to go to. Yes, there's topless women in masks grinding above you on a net and behind you in a glass box, but I'm a girl. I have breasts. I've seen 'em before. So that really didn't do anything for me. And yes, they possess liquor. But the place is TINY. The dance floor, if you could call that tiny walkway a dance floor, was miniscule. The tables were shoved uncomfortably together. I swear I felt the entire place was smaller than my apartment. But the decor is lovely and on house night, there's a good dj. 
 
 Hands down one of my favorite clubs in LA! I had my birthday here and everyone had such a great time! Can't speak for any door/bouncer problems as I know someone who let's me right in. The ambience and decor is amazing! Who doesn't love the old fashioned porn film real wallpaper? The rustic ceiling lanterns are creative and attractive. However, the main prize is the "cage" in the middle of the dancefloor and let's not forget about that net above the lounge. Both said attractions are home to the burlesque gogo dancers that, well, strip down to very minimul attire. I have seen tops off, bottoms off, etc...this club went for an Eyes Wide Shut feel and nailed it. The dancefloor is large and it spills out into the lounge/bar area. Not much of a fan of the VIP room, as its small and doesn't have much going for it. What's the point of going to Voyeur if you can't be seen? The music is always great here and the staff are friendly. Never had any run-ins with la lohan or a paris. As stated prior, always a fun time to be had at this club. Definitely recommendable to anyone looking for a flashy good time (no pun intended.) 
 
 * If it is possible for an establishment to somehow steal your innocence and make you feel downright filthy and diseased just from walking through the door, this place does it! * I have heard Voyeur was a good spot at one point, but I can assure you that it is absolutely terrible as of late. I got talked into coming here recently, and was blown away by the wretched, dank, utterly grotesque atmosphere. I will say that I enjoy that the crowd there is ethnically diverse for a change. Honestly I am mildly intrigued by the topless dancers climbing all over the place as well. Most people I talked to were quite nice. However, I can do without the hand full of low-class, disgusting men I encountered. I was absolutely repulsed by the straight trash that emerged to gawk at these dancers. It was honestly depressing, and I definitely won't return unless this place gets revamped. I have never felt worse after leaving a club in LA. 
 
 Voyeur - a person who gains sexual pleasure from watching others when they are naked or engaged in sexual activity. This is the absolute perfect name for this nightclub that not only comes with dancing, but also with girl dancers with small pasties covering their breasts and thongs barely covering there butts. If you are a man, you will enjoy these dancers every move. They are dressed in different costumes every night. When I came here for a Yelp event there was an aerobics dancer on the bar, and women dressed up as rabbits with 2-headed dolls. Some sick fantasy. Last night when I came the women were dressed as elephants, and then changed back into their bunny gear. From there tooshes up in the air, to their boobs bopping to the music, if you are a voyeur (like most men) you will be in awe. The music is excellent. Great DJs always. Only issue is, the club is small so you are basically dancing on top of people. Drinks are pricy, but what do you expect, this is Los Angeles. Parking is difficult, bring money for valet. Also, come early if you want to get in or you may wait in line for a while. Check out this club. You will most likely have a good time. I bet you. 
 
 AVOID, AVOID! It was my 26th bday and I got a table on friday night... but what a waste! This place was empty (which was fine with me since we could dance all over the place) but THEY SHUT IT DOWN AT 12!!! I demanded to get my money back but no luck - we had just gotten there, spent $500 on a bottle and got kicked out! Not only was I completely embarrassed for dragging my friends to an empty club, but they bamboozled me on top of it! The manager said he would "take care" of me next time, but good luck getting any of these money grubbin douche bags to call you back. All their voicemail boxes are full and your emails go to space. BEYOND PISSED. P.S. THE ONLY REASON WHY THEY HAVE 3 STARS ON HERE IS BECAUSE IT USED TO BE COOL IN 2009! Just sayin... 
 
 Small venue. Single bar = gets crowded =20 mins to get a drink Bottle service lasts only for an hour. WTF?! Parking $20 Entrance $20 Drinks are shitty too and expensive $14 for mixed drinks Cops everywhere (waiting for people to get out and give DUI's) Tons of egots Looking for a good time? go to 7-eleve across the street!!!!!! 
 
 NOTHING like Voyeur San Diego. My gf and i gave this club a try because our friend was the DJ that night. And he told us Rick Ross & RayJ were going to be there. RayJ was but Ross never showed. Anyway the club was to capacity, it`s a very small crowded club. We went on a friday and it was an urban crowd, therefore hip hop/rap was being played. Which i love and is the best music to dance to in my opinion. Some bouncers were cool, others rude. The nearly naked dancers were kinda neat but then also awkward. Doesnt fit the vibe i would say. all in all It was a fun night. I would not go back unless our friend was djing again though. They also just started a 18+ night on thursday this last week. all other nights are 21+ 
 
 Voyeur: 1. A person who derives sexual gratification from observing the naked bodies or sexual acts of others, especially from a secret vantage point. 2. An obsessive observer of sordid or sensational subjects. From http://www.thefreedictionary.com/voyeur That explains the topless chicks. I don't understand the negative comments/ratings. I also noticed the "disapproving" rhetoric regarding said dancers came from the female critics here. No surprise there. A little insecure and jealous perhaps, ladies? Look, this a nightclub. Most of us come to this type establishment looking for the same few things most places try to provide but don't always do: alcohol, dance music, ambiance and (maybe most importantly) pretty people. Everything else is what you make of it. Alcohol: A given. Don't like the prices? Limit your drinking or get your liquor on somewhere else. Or earn more cash. It is what it is and the place has got to make money somehow or there is no club. Everyone seems to forget that. Dance music: I was there Sunday. House and techno were on order. The sound system is clean, crisp (not obnoxious loud) and I like this type music when I want to move my body. Each night is a different genre. I'm told they're open Thurs - Sun nights. Ambiance: This is where there are different strokes for different folks. There is no designated dance floor. I think this is ingenious. This means people are shaking it everywhere. Don't you all see the possibilities? Use your imaginations..... The glass box and overhead netting where the topless lovelies perform is cool. Whenever a table ordered "bottle service" (methinks I saw Belvedere and Grey Goose; $3 - 400 per?) another scantily clad cutie ceremoniously came marching out carrying fiery torches/sparklers attached to the bottle necks over her head. Nothing like conspicuous consumption in a prolonged down economy. Gotta love it and God Bless America. Pretty people: Did I mention there are topless dancers there? Beyond that, if you like beautiful girls between ages 21 and 35 dancing all around you because there's no specific dance floor, you won't be disappointed. Yes, ladies, there are the requisite hetero pretty boys there too. P.S. Another Yelp critic alleged the club is homophobic. Nonsense. I saw at least 3 flamboyant, gay guys there gawking at the topless babes working the glass box. Go figure. And yeah, they were pretty boys. Pretentious? Sure. Obnoxious? Nah...lighten up. Posers? Some....so let them pose. Good music and lovely, approachable ladies makes, for me, a successful nightclub experience. I will be back. 
 
 I have experienced way better than this club. I came here with some friends and the only thing popping was the music. The venue is too damn small. The night went it was so overcrowded that I was surprised that the fire department didn't shut it down. There was no room to dance. There was no room for anything. That club was not meant for dancing. It was meant for people to stand there and stare at the girls with the mosquito bites. No homo but the girls could've had bigger boobs. I had bigger boobs than them. Don't get me started on trying to leave the joint. Dear God!!!!! You literally have to somehow elbow your way through the drunken people to make it out. I was so angry trying to get out. It was pure hell. Next time I will head down to the gay clubs down street. The music may suck over there but at least you have some room to breathe. 
 
 Dear Voyeur, 1. If I wanted to see a topless show I'd go to Vegas or a strip joint. 2. Please don't let the dancers squat on top of the bar with their bare a** in my face while I order my drinks. That's just disrespectful and it makes me want to yak before any alcohol got involved. Thanks! With that said, I just wanted to mention that the staff was very friendly, from the bartenders to the bouncers, minus the S&M chick posing on the counter. She just made everyone uncomfortable. Might want to save that for the end of the night, not at 10:30 when some people are still waiting for their first drink. Could've gone without her a** in my face though. Doesn't matter if you just showered, your BLANK still don't smell like roses. Forgot to mention, one female bartender said there was a $25 minimum for credit cards so my BF kept his tab open. When we returned for another drink, the male bartender said, "nahh...there is no minimum" and just closed the tab for him. EVIL!!! 
 
 Tons of titties. Lots of fun, great DJ. Poor bottle service. Over crowded. Average if not downright disappointing looking crowd. Nice bouncers and the lady at the door was nice, just get on her good side. Overall I had fun and I'd come back.
– Nude dancing is an art and should be tax-free, just like ballet performances, according to a strip club in upstate New York. Lawyers for Albany's Nite Moves will appear before the state's highest court today to argue that it doesn't need to pay sales tax on admission fees or lap dances, reports the AP. The club claims the dances are exempt under part of the tax code covering "live dramatic or musical arts performances"—and it has a cultural anthropologist as an expert witness. Before a lower court, the anthropologist testified that she had observed "choreographic patterns of exotic dance" at the club, noting that one dancer executed 61 moves in the course of three songs, the Wall Street Journal reports. The tax department, however, argued that a nude dancer is not "engaged in a genuine choreographic dance performance when she removes her clothing." Whatever the court decides may not have much impact on other establishments, since Nite Moves only serves non-alcoholic drinks, putting it under a different part of the tax code than most other strip clubs.