In one TV ad, California legislators are portrayed as monkeys. In another, California is depicted as a chewed up apple (What, not an Orange?) Then there’s the time worn lipstick on a pig — more on that later. All the ads were created for the Nevada Development Authority with the first to be aired today on Los Angeles television in a quest to lure California businesses across the border.

You can view the ads here.

The effort received a grand kick-off yesterday with Las Vegas Mayor Oscar Goodman in attendance. The Nevada folks made no bones about shooting California when it’s down. But then they had plenty to aim at. All the ads play the siren song to businesses of lower taxes, fewer regulations, lower workers comp costs and a friendlier business climate in Nevada. The ads specifically tout no corporate income taxes, no personal income taxes, and lower workers comp. The message for businesses, including small businesses: If you stay in California, “Kiss Your Assets Goodbye.”

It’s hard to dispute that the issues mentioned in the ad have ground down California businesses and caused some to flee the state. The Nevada Development Authority claims grabbing 50 California businesses over the past few years.

Many different writers on this site have pointed out the folly of destructive business policy. A better business climate means more jobs and more revenue for government. A poor business climate means fewer jobs, fewer dollars, and raids from neighboring states to steal away California business.

The Nevada folks expect their 90-day $1-million ad campaign that includes radio and print ads to bring in plenty of inquiries.

You could hardly blame California business people from making a call or two given the suffocating circumstances they face in the Golden State. Not only are taxes already high, but some lawmaker, on nearly a daily basis, makes a plea for additional taxes on business.

A silver lining in this ad campaign may be to wake up California lawmakers to what they are doing to the business community and in turn to the citizens of California.

There might also be a hint of concern coming from the Nevada side of the border, at least in one of the commercials. The ad featuring a female reporter who grows pigs’ ears and a snout with lipstick on the pig, says of California legislators, “They tell you they’re working on a new plan just for you.” Could the ad be referring to some of the recommendations floating around the Commission for the 21st Century Economy, which would eliminate the corporate income tax and the state sales tax?

Perhaps, Nevada is a little nervous that California policy makers will get it right, not only for the business community, but for the state as a whole.

Will the California legislators seize the moment … or will they monkey around?