Greg Kotis’s book is exceptionally clever. The dialogue walks a very difficult tightrope: it has to be silly enough to match the ridiculous title, but sharp enough to land its political and theatrical critiques. The running gag of the show is the character of Little Sally, a street urchin who constantly points out the logical flaws in the script, much to the annoyance of Officer Lockstock (who serves as the narrator).
Unlike many modern musicals, Urinetown is a truly original work not based on existing source material, born from Kotis’s own experiences with pay-per-use toilets while traveling in Europe. Final Verdict
The story takes place in a world where, due to a mysterious epidemic of urinary tract infections, people are no longer allowed to use the restroom for free. The tyrannical "Urine Town Council" has decreed that citizens must pay 50 cents to use a public restroom. Those who cannot afford to pay are forced to roam the streets, desperate and uncomfortable.