I suppose it all depends on perspective. I don't find strip clubs "sexy."
There could be. Perhaps there should be.
It would have to be alluring and attractive, without necessarily being anti-business.
A sexy tax would be one that combines the function of taxation and something like the lottery into a single economic function. For example, at random intervals, every ten-thousandth puchaser of a gallon of milk is rewarded with a negative tax of a thousand times his taxable amount.
Here in Maryland, at about three dollars for milk, and five percent tax, the reward would be a hundred and fifty dollars, minus the cost of the milk.
(Notice that the State takes in fifteen hundred dollars for every one hundred fifty it pays out.)