SALT LAKE CITY — Strip clubs and an escort service are stepping up a challenge to a special tax levied by the Utah Legislature a year ago.

Many clubs and escort services have gotten away with not charging the 10 percent tax amid lax state enforcement, and objections to the tax are now headed back to a state district court.

Sex-industry lobbyist and lawyer Andrew McCullough said Thursday he was renewing a legal battle by filing a motion for a preliminary injunction against the cover-charge tax.

McCullough said one of his clients, the strip club American Bush, has been paying the tax in order to challenge it, but many other clubs in Utah are refusing to collect it.

McCullough said he doesn’t know of any escort service that is adding the tax to customers’ bills.

The tax was supposed to raise $1 million a year for treatment of sex offenders, but the first year’s take was less than $5,000, said Tax Commissioner Palmer DePaulis.

Originally a state judge first ruled McCullough’s suit was out of his jurisdiction and a matter for the Tax Commission to adjudicate.

But the industry’s appeal to the Utah Court of Appeals bounced the case back to 3rd District Judge Tyrone Medley for resolution.