OPINION OF THE COURT
TOM, J.P.
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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