A plaque remaining from the Big Apple Night Club at West 135th Street and Seventh Avenue in Harlem.

Above, a 1934 plaque from the Big Apple Night Club at West 135th Street and Seventh Avenue in Harlem. Discarded as trash in 2006.

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Entry from July 16, 2010
Botax (Botox + tax)

The “Botax” or “botax” (Botox + tax) is a tax on cosmetic procedures, especially involving Botox. New York City considered a “botax” in 2004 and the federal government considered one in 2009.


Wikipedia: Botulinum toxin
Botulinum toxin is a protein produced by the bacterium Clostridium botulinum, and is known to be highly neurotoxic. When introduced intravenously in monkeys, type A of the toxin exhibits an LD50 of 40-56 ng, type C1 around 32 ng, type D 3200 ng, and type E 88 ng, rendering the above types some of the most powerful neurotoxins known. Despite the toxicity of some of the strains, humans are immune to others, and hence these can be used in small doses to treat muscle spasms. Popularly known by one of its trade names, Botox, botulinum toxin is now commonly used for various cosmetic procedures.
(...)
In cosmetics, a Botox injection, consisting of a small dose of botulinum toxin, can be used to prevent formation of wrinkles by paralyzing facial muscles. As of 2007, it is the most common cosmetic operation, with 4.6 million procedures in the United States, according to the American Society of Plastic Surgeons. Qualifications for Botox injectors vary by county, state and country. Botox Cosmetic providers include dermatologists, plastic surgeons, cosmetic physicians, nurses practitioners, nurses, physician assistants, and medical spas. The wrinkle preventing effect of Botox lasts for approximately three to four months, up to six months.

Urban Dictionary
botax
Etymology: American English, parodies botox-, {T} a substance which is injected into the skin of the face in order to make the skin look smooth and young, +tax- a levy on the net income of an individual or a business. 1: the process of checking ones itemized deductions before year end to ensure that any extra taxes owed can be artificially infused from your penultimate paycheck.
I was going to owe the IRS some money last year - so in late November I gave it the botax.
by Maxx Lobo Feb 15, 2005

Botax
A tax proposed in the United States Senate in July 2009 to tax Botox and other cosmetic procedures.
I was going to get a face-lift, but I can’t because of that new Botax
by HarringtonReport Jul 27, 2009

New York (NY) Times
Budget Office Suggests Tax on Lattes and Liposuction
By MICHAEL MCINTIRE
Published: February 13, 2004
It has been almost 40 years since a Beatles song suggested imposing a tax - or as certain New York politicians prefer to say, “user fee” - on part of the human anatomy: “If you take a walk, I’ll tax your feet.”

Now, the city’s Independent Budget Office is floating the possibility of taxing, if not your feet, perhaps the worry lines across your forehead or the unwanted 20 pounds around your waistline.

More precisely, the budget office wonders whether the cost of removing those wrinkles or excess fat, as well as other forms of cosmetic surgery and Botox treatments, should be subject to New York City’s 8.625 percent sales tax, which currently does not apply to medical procedures.

The so-called botax is among a raft of money-making options for the city being circulated by the budget office, a nonpartisan fiscal monitor that for the last three years has issued a collection of ideas, some bordering on whimsical, for how to cut spending and raise revenues.

CapeCodOnline.com
Vanity could help fund health care
By JULIE HIRSCHFELD DAVIS
Associated Press
November 22, 2009
WASHINGTON — They call it the “Botax.” The White House and Senate Democrats have turned to a proposal to tax breast implants, tummy tucks, wrinkle-smoothing injections and other procedures as they search for ways to pay for costly health care overhaul plans.

Vanity was an easy target as lawmakers scraped for cash for the nearly $1 trillion plan to expand health care to millions of Americans who lack insurance. But it’s no joke to the drug makers and people who perform the cosmetic nips and tucks. And they’re fighting back.

Skin-smoothing Botox injections could be hard-hit. There were some 4.7 million last year and an average cost per visit of about $400, some including several injections.

Suture for a Living
Wednesday, December 9, 2009
Help Fight the BoTax: Send Your Senator a Letter
I am against the Cosmetic Surgery Tax (or BoTax). I feel it is an unfair tax which will heavily affect women more so than men. It will also affect many more in the middle class than in the wealthy class. I’d like to join the Aesthetic Society and all of organized Plastic Surgery in fighting this unfair tax.

Katherine Farady, M. D.
Dec 30 2009 07:48 pm
“Botax” is defeated
The US Senate eliminated the proposed tax on cosmetic procedures, thanks to lobbying efforts of Allergan, the maker of Botox, and other industry groups representing cosmetic surgeons.  The proposed tax was “unnecessarily punitive” to working women, said an Allergan spokeswoman.  I wholeheartedly agree!  The Senate did, however, include a tax on tanning beds.  I have no problem with that!

Posted by Barry Popik
New York CityGovernment/Law/Politics/Military • (0) Comments • Friday, July 16, 2010 • Permalink