An administrative law judge says Larry Flynt’s Hustler Club in Manhattan must charge sales tax on lap dances. “This adult entertainment establishment provides a service to its patrons that essentially boils down to performers who remove their clothing and create an aura of sexual fantasy,” Administrative Law Judge Donna Gardiner wrote in a decision issued Monday. After listening to strippers’ testimony and watching the club’s videotapes, Gardiner ruled that some of the strippers’ routines involve dance, choreography and music, but overall, these are not artistic performances. Gardiner said the Hell’s Kitchen jiggle joint will have to pay $2.1 million in sales tax on the $23.8 million worth of scrip, or the club’s in-house currency, that it sold between June 1, 2006 and November 2008. Gardiner cited a 2012 Court of Appeals decision involving Nite Moves, an adult “juice bar” outside Albany.