The Legislature’s attempt to craft an entertainment tax in 2003 read a little bit like the children’s story of the hen who couldn’t persuade her barnyard animal friends to help her gather and grow grain for the winter. Lawmakers then considered a proposal by the Nevada Taxpayers Association to tax admissions to nearly every form of entertainment and recreation. But when it came time to write the bill, a common refrain was sounded by many targeted for the tax. “Not I!” said the movie theaters. “Not I!” said the Las Vegas Motor Speedway. “Not I!” said the baseball parks, bowling...