Butters starts out by partnering with Sally Darson and encourages other boys to pay for kisses. Surprised by how much money they were making, Sally and Butters decide to create Butters' Kissing Company. The company's purpose, initially, was to monetize kisses and to take advantage of the fact that so many male students would pay for a kiss or a hug. Kyle Broflovski then declares Butters' behavior and attitude to be no better than a common pimp.
After Butters learns the correct term for his role in the organization, being a pimp, he researches it and declares Sally to be his "bottom-bitch". Prostitutes around South Park soon start discussing with one another about a respectful pimp and soon leave their pimps for Butters.
Due to Butters' success in his Kissing Company, he goes to an ACORN office to apply for housing benefits, mortgage loans, and tax-free status for his company. After revealing private information about that particular ACORN's manager, he is successful and receives his benefits.
At the end of "Butters' Bottom Bitch", Butters witnesses true love and decides to leave the company in guilt. He encourages the prostitutes and the girls to make money on their own, which makes them happy.