SAN FRANCISCO – A Nevada bill that would impose a 10 percent tax on strip club dancing will be struck down in court if lawmakers pass it, an American Civil Liberties Union lawyer said on Wednesday.

“You can not have a special tax aimed at First Amendment activity based on content,” said Allen Lichtenstein, general counsel of the ACLU of Nevada.

“Adult entertainment, which is protected by the First Amendment, is being targeted to bear the burden of taxes where other businesses are not,” Lichtenstein said, referring to the bill. “To single out a particular business based on content and tax it with a special tax is unconstitutional.”

Lichtenstein testified on Tuesday against the bill, which is under review by the state Senate’s taxation committee.

The committee has until Friday to approve the bill, which Lichtenstein said does not stand a chance if subjected to a judicial review.

“If it gets passed, it will be challenged and the courts will throw it out,” he predicted, noting that stripping is constitutionally protected free expression.