IRS Circular 230 Disclaimer:
To ensure compliance with IRS Circular 230, nothing in this communication is to be construed as “tax advice,” and any discussion or reference to
tax issues is strictly general, and a statement of opinion, and not to be taken, directly or indirectly, as tax advice or legal advice. Any U.S.
federal tax issues discussed in this communication are not intended or written to be used, and cannot be used by the recipient or any other
taxpayer (i) for the purpose of avoiding tax penalties that may be imposed on the recipient or any other taxpayer, or (ii) in promoting, marketing
or recommending to another party a partnership or other entity, investment plan, arrangement or other transaction addressed herein.
You may lose your ability to deduct from your taxes, your normal business expenses such as:
Costumes, CD’s/tapes, stereo equipment to practice by, airfare, automobile, hotel expenses for travel between Clubs, Cosmetology services – hairstyling, nails, tanning, This is only an example of possible deductions, NOT TAX ADVICE!
The following is an illustrative description of the characteristics of an “Employee.”
• The Strip Club can require you to work a schedule set for you by the Strip Club for a minimum of 40 hours per week.
• The Strip Club can require you to work one full year before taking a vacation.
• You may be required to do general cleaning in areas of the Strip Club during your shift and before leaving.
• The Strip Club can fire you and bring possible criminal charges against you for overcharging patrons.
• You will be paid the minimum wage provided by the law, will get reduced minimum wage, currently $8.05 per hour in Florida, or for tip credit where allowed, and be paid like wait staff (Currently $5.03 per hour, or as amended by Congress, or as defined by applicable state law).
• You will be paid for overtime (1 ½ times the normal hourly rate) for hours worked in excess of forty (40) hours per week. The Strip Club will decide whether you are allowed to work overtime.
• You will be given an unpaid one-half (1/2) hour meal break, if you work a continuous period of 8 hours.
• You will be given paid rest breaks, during times authorized by Strip Club management, at a rate of 15 minutes for each 4 hours worked, or major fraction thereof.
• You will be required to share tips (not “dance performance fees”) with other Strip Club employees, where the law allows.
• You will be required to turn over to the Strip Club ALL “Performance Fees” or “dance fees” which are charged to the customers for couch, table, VIP and private dances (excluding tips or gratuities which you receive in excess of the posted or customary dance performance prices).
• The Strip Club will have controls over you which they regularly exert over all of the employees.
• The Strip Club may require you to sell drink quotas, however you shall not solicit the sale of any beverages.
• You may be required to fill in for ANY other employee who does not show up for work no matter what his or her job responsibilities may be, i.e. waitress, door person, janitorial, etc.
• The Strip Club may terminate your employment at any time without cause, and without any prior notice or warning.
• The Strip Club can require you to work overtime as needed by the Strip Club.
• The Strip Club can require you to wear costumes, make-up and hair styles selected by the Strip Club (note: If the Strip Club decided to require you wear a uniform or other accessories distinctive as to style, color, or material, any such uniforms will be furnished to you – without cost – by the Strip Club, and if such uniforms or accessories require a special cleaning process, and cannot be easily laundered by you, the Strip Club will clean such uniform, as necessary, for you without cost.
• The Strip Club can require you to produce a required quota of dances or LOSE YOUR JOB.
• The Strip Club can require you to undergo training, including choreography, under the direction of the Strip Club.
• The Strip Club can require you to dance for customers selected by the Strip Club.
• The Strip Club can require you to dance to music chosen by the Strip Club.
• The Strip Club can require you to dance in a manner directed by the Strip Club.
• The Strip Club can require you to attend employee meetings along with all other Strip Club employees.
• The Strip Club can require you to perform only at this Strip Club or at Strip Clubs specifically approved by the management of this Strip Club.
• The Strip Club can require you to enter contests at any Strip Club as management so desires.