CMSG REST. v. STATE OF NY

153539/14, 1214.

145 A.D.3d 136 (2016)

2016 NY Slip Op 07280

40 N.Y.S.3d 412

CMSG RESTAURANT GROUP, LLC, Doing Business as LARRY FLYNT'S HUSTLER CLUB, et al., Appellants, v. STATE OF NEW YORK et al., Respondents.

Appellate Division of the Supreme Court of New York, First Department.

Decided November 3, 2016.


Attorney(s) appearing for the Case

Shafer & Associates, P.C., Lansing, Michigan (Bradley Jay Shafer of the Michigan bar, admitted pro hac vice, of counsel), and Kaiser Sauborn & Mair, P.C., New York City (Henry L. Sauborn, Jr. of counsel), for appellant.

Eric T. Schneiderman, Attorney General, New York City (Matthew W. Grieco and Andrew D. Bing of counsel), for respondents.

SAXE, RICHTER, GISCHE and WEBBER, JJ., concur.


OPINION OF THE COURT

In this appeal, plaintiffs, which operate a men's entertainment club located on the Upper West Side of Manhattan, challenge the "Amusement Tax" (Tax Law § 1105 [f] [1]) and the "Cabaret Tax" (Tax Law § 1105 [f] [3]) (together, the tax laws) as unconstitutional on their face and as applied to them...

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