Article: Court rules exotic dancers are employees Wisconsin Rapids club must pay $18,000 in taxes, appeals court says

Exotic dancers at a Wisconsin Rapids nightclub are considered employees for the purposes of unemployment compensation taxes, and the club must pay $18,000 in taxes assessed, a state appeals court ruled Thursday.

The decision reversed a Wood County circuit judge who ruled this year that dancers at the Body Shop were exempt from unemployment coverage.

The Body Shop began featuring female topless dancers after opening in 1984. The Department of Industry, Labor and Human Relations found in a 1992 audit that the club had paid no unemployment taxes in 1991 and part of 1992 on the $200 weekly wages it typically paid in cash to the dancers. The club claimed the dancers, as independent ...

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