摘要：根据BBC国际的报道，纽约一家脱衣舞夜总会也公然申请减免税收，按常理这个权利只有剧场表演和芭蕾舞剧院才能享受的。你知道怎么用英语表达吗?

New York strip club seeks 'dramatic arts' tax exemption

A New York state strip club says it should not have to pay tax, claiming an exemption for the performing arts. But the New York state tax department and an appeal court say $124,000 owed by Nite Moves does not fall under an exemption for "live dramatic or musical arts performances".

The club is expected to ask a cultural anthropologist who has studied exotic dance - and visited the club - to testify on its behalf at the New York Court of Appeals.

An administrative law judge had previously ruled 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 Tax Appeals Tribunal said the club had not adequately proved that it qualified for the exemption.

一家纽约州的脱衣舞夜总会宣称自己可以做为行为艺术，应当享受免税。但纽约州税务局和一家上诉法庭却认为这家叫Nite Moves 的夜总会所欠的12万四千美元税不应划到“现场戏剧或音乐剧艺术”免税范围。

这家俱乐部将请一位去它那研究过情色舞蹈文化人类学家为他们出庭做证。一位行政法法官曾宣布舞蹈者脱卸部分或者全部服装本身无损舞台表演的艺术成份。但是法官席认为这家俱乐部并没充分证明自己能享有这种免税权。

【讲解】

文中的 tax exemption 即指免税，exemption是很常用的一个词，表示“免除”的意思，比如 exemption from examination(免试)，exemption from inspection (免检)等。我们再来看看文中出现的一些其它词组，strip club： 脱衣舞夜总会(俱乐部)，在欧美是一种合法的娱乐场所，performing arts 指行为艺术，on one’s behalf，代表某人做某事，choreographed performances 舞蹈表演。