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On this tax day a concern called Start My Porn Company is encouraging you to use your refund not for a massive LCD television, the down payment on a new car or a bender with Charlie Sheen.

No, it wants you, of course, to start your own porn company.

But the L.A.-based porn industry is in the dumps, you say?

True. The business is pissed off at the city of L.A. for require condoms at on-location sets. And the internet has been blowing holes in the old business model of making “movies” and selling them via DVD.

But hey, that's an opportunity for you:

Credit: startmyporncompany.com

Credit: startmyporncompany.com

With a cheap digital camera and some low-cost “talent” you could create a world of smut from the comfort of your own home and maybe even charge for online content.

Start My Porn Company says putting that tax return in porn is a smart investment. Of course, they want you to start by paying them for their SMPC Porn Primer.

According to a statement it includes …

… sample documents, lists and records keeping forms, such as a model release and a U.S.C. Title 18, Section 2257 Compliance Age Verification Affidavit designed to allow new producers to start shooting content while staying within federal records keeping guidelines …

Too icky for you? (Us too).

You could always keep your distance and invest that a fraction of that tax refund in some good old fashioned DVDs.

[@dennisjromero / djromero@laweekly.com / @LAWeeklyNews]