BEATTY -- Mack Moore will be allowed to reopen Angel's Ladies Brothel in Beatty after the Nye County Licensing and Liquor Board approved his brothel license by a 4-2 vote Tuesday.

Commissioners Gary Hollis and Fely Quitevis voted against the motion without explaining their reasons in public.

The board consists of the five county commissioners and Sheriff Tony DeMeo.

Lt. Jeff Grimaud, of the Nye County Sheriff's Office, said Moore reapplied for his brothel license on July 23, 2007.

Grimaud recited the back and forth communication with Moore to complete the license application process, including furnishing tax records.

Grimaud's investigation uncovered a couple of arrests, but Nye County Commission Chairman Joni Eastley concluded they couldn't be corroborated or were more than 10 years old.

In the application, Grimaud said Moore originally listed the names of Sharon and Leon Moore as people who were officers in the brothel, but Moore admitted during a followup interview they have no interest in it; he will be responsible for the operation.

Moore listed the legal owner and purchaser of the property as Joe Rosenberg. but he still owes a substantial amount. Grimaud said Moore was leasing the property from Rosenberg for monthly payments of $1,200.

Grimaud listed discrepancies uncovered during an audit conducted by a certified public accountant:

* Moore didn't file timely income tax returns during a few years for Angel's Ladies Brothel or himself.

* For two years, Moore underreported tax revenues.

* He listed an overstated asset, a note receivable from the sale of the land and the building.

* Personal and business financial records were commingled.

* Angels Ladies Brothel compiled $519,768 in losses from 1998 to 2007.

In short, Grimaud said the CPA report concluded: "Mack Moore did not provide a convincing statement for financial accountability."

Eastley said she was more concerned over Moore's financial suitability to run the business and turned to Nye County Chief Civil Deputy District Attorney Ron Kent for advice.

Kent suggested Moore be required to conduct an annual audit at his own expense to be performed by an independent CPA, that he provide business financial records annually to the county, and that he provide poof he filed timely annual tax returns.

Moore agreed to the conditions.

Nye County Assistant Sheriff Johanna Cody had questions about who would enforce those stipulations. DeMeo said he has a privilege license investigator in Tonopah who will make sure the stipulations are enforced.

Moore said the $519,000 in losses were the result of writing up the price of the property and the improvements as expenses.

Moore said he bought the business for $390,000 in 1997 and sold it for $2.1 million in 2005. The new owners defaulted on the purchase and he had to foreclose, Moore said she sold the business again for $1.8 million.

For the record, Moore said he is a licensed funeral director and licensed embalmer in good standing in Oregon.

Moore said he owned three properties and his net worth as of Oct. 31, 2008 was $1.99 million. DeMeo said that estimate is a year old.

While the sheriff's department is concerned over Moore maintaining financial stability to avoid an economic hardship at the brothel, DeMeo said he would support the application if the district attorney's office is satisfied.

"We certainly know if vendors are not being paid, lawsuits are being filed. If an applicant is not paying their bills, the licensing board will become aware of that. We can come in on an emergency basis," Kent said.

At the conclusion of the hearing, Eastley questioned the need for such thorough requirements of Moore's finances.

"If he wants to run a business that's losing money, that's his right," Eastley said.

The brothel has a warm spring in the back and includes 80 acres. A crashed plane marks the entrance, two miles north of Beatty.