“Better than a handjob.” These were the words of judge Carol Ann Carol Ann at the opening show of the 12-week stand-up competition “The Last Laugh.” I don’t remember if she said that when host R. Eric Thomas asked how she was, or if it was a comment to the first comedian’s story about applying Icy Hot to his testicles as a teen, but that’s what it says here in my notebook: “Carol Ann Carol Ann — Better than a handjob.” It could just’ve been a simple observation that Carol Ann Carol Ann is, in fact, better than a handjob.

Was that a vulgar introduction? Good. From dicks to balls to vaginas to buttholes to even “ghost boners” (Ask Nikki Black), the first round of the competition was decidedly grown-up. The second round’s theme is “sex,” so it’s a safe bet that things will stay degenerate from here on out. And at the end, one hilarious and savvy contestant will walk away with $1000 and their own one-off show at Tabu.

The second floor at Tabu is no stranger to live entertainment, as it has for years played host to singing contests, talent shows, drag extravaganzas, burlesque, and any number of queer spectacles that desired to strut and fret and twerk their time across the stage. This time around, producer Josh Schonewolf elected to ride the standup comedy zeitgeist that has swept the city recently, and though Schonewolf has no comedy chops of his own to speak of, he’s not a singer or a drag queen or (remember?) a cook, either, and that has never stopped him before. What Schonewolf has a talent for is talent itself, for finding it and bringing it to an audience that is ever hungry for the next big thing in entertainment. Standup comedy, however, is a different animal entirely, and it remains to be seen whether this particular format will hold the community’s interest for the next couple of months.

Much like the other Tabu contests, and the reality TV shows they mirror, contestants compete for the approval of a panel of judges, who provide their input after each comic. Host and local sensation R. Eric Thomas cannily opened the show by asking the panel, which is two-thirds comedy drag queen and one-third long-winded burlesque producer, what exactly qualifies each of them to judge a stand-up comedy competition. The real answer is that they have no bona-fides other than being an audience member during a comedy show, but fortunately in stand-up comedy, that’s the only qualification you need. Is it funny? Did you laugh? Those are the only salient questions when it comes to standup. And while Bev and Carol Ann Carol Ann seemed to get the gist of what they were there for, to provide general counsel and add jokes of their own, the third judge tended to belabor things with some wordy, overly serious critiques that slowed things down and hampered the energy level.

As for the comedians themselves, they were a mix of seasoned and celebrated Philly-area comedians, like “Comedy-Gasm” host Rachel Fogletto, “Lawnboys Comedy” honcho Ben Fidler, longtime Tabu favorite Natalie Levant, and comic powerhouse Josh Kosh, in addition to some enthusiastic newcomers and open mic regulars. So while the show did drag a little when the novices took the stage, as a whole it was certainly something new and interesting and well-executed. So head on out this Wednesday to hear these comic hopefuls’ thoughts on nookie, and keep on coming as the weeks go on and the comedy talent is narrowed down to the best and brightest. Remember, like the saying goes, he (or she or ze) who laughs last, laughs best.