Pole and Lap Dancing Art?

A club in upstate New York has filed an appeal with the Court of Appeals over a tax bill. The bill is for $125,000 and it for the cover charge the club collects. Their lawyer feels they should be exempt as they artistic performances not unlike a ballet. I don't frequent clubs with pole and lap dancing but I have over the years known some dancers. The women I knew danced to pay their bills I am sure they did the best job they could do but I do not think they would compare themselves to ballerinas. Several of the women I know did go to school and study dance and this was a way they were able to make a living using the skills they learned. Pole dancing if it is done well is very acrobatic and can be rather beautiful. Lap dancing? I assume there is an "art' to it but its first goal is not artistic but stimulating. The club is the one being taxed not the dancers. The club is the one making profits. They are in the business for profit they aren't Agnes de Mille or Isadora Duncan. Pay your damned taxes!