Andy Barron / Reno Gazette-Journal
People gather around the Trojan Horse as it is pulled across the “playa” at the Burning Man festival in Gerlach, Nev., on Friday, Sept. 2, 2011.
Friday, March 8, 2013 | 2 a.m.
Sun coverage
Each year, Burning Man draws 60,000 people to the Black Rock Desert north of Reno to participate in a weeklong counterculture art festival.
Admittance to the bohemia isn’t free, though. You need to buy a $380 ticket.
Now, some Democratic legislative leaders are looking at the ticket proceeds and wondering why the state doesn’t get a cut.
“It’s how many people and they pay how much?” Senate Majority Leader Mo Denis, D-Las Vegas, said. “I definitely think we ought to look at that.”
Here’s some quick math: 60,000 tickets sold at $380 a pop equals $22.8 million. Apply the state’s 5 percent live entertainment tax to the proceeds and the state could net $1.14 million from that event.
The problem: Burning Man is exempt from the live entertainment tax.
Since its creation in 2003, the live entertainment tax — generally assessed on such things as live concerts, dance performances and theater productions — has become one of the more squirrelly levies to administer, as regulators struggle to define “live performance.”
It’s also become a popular tax from which to seek an exemption.
For instance, a concert held outdoors is not subject to the tax. That same band plays indoors, and the state collects money.
NASCAR? It earned an exemption in 2007.
A wandering minstrel entertaining diners at a restaurant? Not a live performance.
A baseball game? No tax.
Burning Man, despite selling tickets for admittance, qualifies for an exemption because it is considered an art festival and because it is held outdoors.
In Southern Nevada, the massive Electric Daisy Carnival, which drew an estimated 230,000 concertgoers last year, also is exempt from the tax because it is held outdoors.
That grates on Assembly Speaker Marilyn Kirkpatrick, D-North Las Vegas, who has launched an effort to simplify the live entertainment tax and make sure it’s applied more uniformly.
And she’s got her eye on events such as Burning Man and the Electric Daisy Carnival.
“Yes, they should pay it,” she said emphatically this week. “I am going to clean up the law.”
That’s not welcome news to Burning Man organizers, who visited Carson City this week to talk with lawmakers about the economic activity the event generates in Northern Nevada.
“We already provide so much money to the state of Nevada for our event,” Raymond Allen, Burning Man’s government relations manager, said when asked if organizers would be willing to pay the live entertainment tax. “It doesn’t seem to apply to us. We fall into a different category. It’s a city.”
Allen estimated the event pays about $4.5 million in fees each year to local, state and federal government entities.
Burning Man also is fending off efforts by Pershing County to increase the fees for law enforcement.
“Many agencies would like to tax us,” Allen said. “We’re afraid if one starts, they’ll all start. They could tax us right out of existence.”
“Out of existence in Nevada,” added Burning Man lobbyist Tom Clark, saying the event could be held anywhere in the world, including “Siberia.”







Best to just leave well enough alone..And I thought it was only Pershing County being ignorant.
They are already paying about 22% to the "Government." You want to hit them for another 5% to keep things "fair" in your eyes.
How about the other $33 Million that is spent in Nevada thanks to this event?
Keeping squeezing those gooses until they die than figure out how you are going to pay for things.
Chase them out of the state and this state will lose about $36 Million or more. Is it really worth hitting them for another 5%?
Because the best taxes, as evidenced by the comments here, are the ones paid by someone else.
No wonder we don't have the money for a rainy day fund or for education-we exempt all the big events from paying taxes! NASCAR doesn't pay? EDC doesnt pay? Burning Man doesnt pay? Nice scam, but nothing comes for free. Tax them all at the same rate. They get profit from their incredibly popular events and we get paid back for the government services they use. Simple.
Burning Man is a participant-driven event. The monies received by Burning Man and spent producing the event are a small portion of the monies spent on the art (entertainment)there. The vast majority of the "entertainment" at Burning Man is paid for and presented by individual attendees. Perhaps NV could send a few thousand inspectors to the event to estimate the costs associated with the thousands of pieces of art presented there and then ding each individual artist for the 5% surcharge.
People participating in burning man already pay taxes. We spend millions to attend and much of it is spent in Nevada. We shop in your stores and buy your gas, food, and supplies. 60,000 people need to eat and we buy our food when we get to Nevada.
Reno alone brings in $15,000,000. a year from participants passing through.
We buy tickets to participate not to watch a performance, we ARE the performance.
I you want to chase the cash cow out of your state go ahead and tax us.
Your personal time off is taxed, what is the logic ?
I go to Burning Man. They always talk about what Burning Man contributes to the Nevada economy. Easy to throw around big numbers. But here are some small ones.
I drive through Nevada from San Francisco. Before I arrive I
1) Buy all my groceries in Fernley. I spend about #200 at the grocery store there.
2) I stay a night in Fernley - hotel price and a couple of meals.
--- Then I go to the event.
3) I leave the event and head straight for the Arby's in Fernley (kind of a tradition.. I want that first non-dust filled meal).. and I gas up again.
4) I pay to have someone take the trash that I have hauled off the plays (there are no trash cans out there). I notice the local tribes have rented dumpsters and are charging like.. $10 a bag - Worth it to me.
5) Me and some freinds get a room in Reno and go crazy on room service food. Drinks and gambling. Its a good night.
6) The next day.. breakfast and driving home.
Add to that the money from the ticket that goes to local items like - law enforcement, porto-pottie service, dust abatement, etc.
I don't know exactly what all that adds up to, but that is ONE persons contribution to the Nevada economy as a result of Burning Man.
Since discovering Burning Man, I have been back to Northern Nevada a few times just to camp in the Black Rock Desert alone. I've bought gas and supplies. Eaten at Bruno's in Gerlach. Had a few meals off the playa. None of that would ever have happened without Burning Man.
I don't know the exact amount of my contribution to the economy of Northern Nevada.. but I don't think I am atypical of the average Burner.
If Burning Man was not held there.. I would have no reason to go. I would still go to Las Vegas.
LOL, tax em...
They voted for it, they want it, tax the libs.
Tax em in the morning, tax em in the evening, tax em at work, tax em at play.
Tax em while they sleep.
If you want to see how much effort people bring to Burning Man, watch the film about the Trojan Horse, pictured in this article. "Black Rock Horse", the film about the 2011 Trojan Horse at Burning Man, is available as a DVD at www dot blackrockhorse dot com. The film premiered at the Big Sky Documentary Film Festival in Missoula, MT. This film shows just how much love and energy people voluntarily bring to the Playa. It is quite an experience. Please share. Thanks!
Burners very obviously have lots of money to burn. Donate some to NV.
Tax Nascar and baseball first. Those are obvious live entertainment events, even though they are not entertaining. Likely why they got the exemption.
Burning Man does not fit this category. Ms. Kirkpatrick will find it quite impossible to run again for any office if she taxes BM out of Nevada. The people will vote and they will vote with their pocketbooks and those pocketbooks will be much thinner for obvious reasons.
Kick BM out by taxing it. Then leverage this tax against all 2 cities in Nevada and all the small towns. 5% for existing and being entertainment for people passing through. That ought to fix everything.
Help me here Nevada legislator (are you really a democrat?). Traffic impacts off site into the FEDERAL PUBLIC LANDS and law enforcement requirements that include local county sheriffs supporting the event onsite at BLMs REQUEST are all things BM ORG can be charged for. But last time I checked the adjacent state had no authority on federal public lands. Nevada is big on states rights but last time I checked there was no way for the state to collect tax on music or cows on federal land. I for one would like more music and less cows. But that's a different op Ed.. I recommend said senator take a look at what BMOrg has over fairly and exhorbitantly paid the multiple county sheriffs over the years. Then to look at how much BM org has voluntarily paid installing solar at schools etc. one this this event has proven is that people will go anywhere in the world to participate in it. Nevada might find itself losing the 33 million in revenue generation for 1.4 more from some o it's best paying clients. Careful what you wish for nevada. The salton sea has a nice ring to it BM org. We'd like cheaper tickets you could buy the land for less than you pay annually down there. Please Check it out.
C'mon just leave the former Dead Heads alone, they don't have the Grateful Dead anymore so let em play in the dirt and have thier fun. This is an event where they can trip out on acid run around naked and go without a shower for a few days. Just tax all the school bus RV's and be happy.