Mayor Brandon Johnson may want to find a $31 million budget fallback for his proposed tax on big social media companies. One constitutional expert predicted it’ll end up “a complete loser” when it’s inevitably challenged in court by opponents in the big tech industry.

But Johnson’s office contends it’s a legal “amusement tax” that they’d be slapping on Meta, TikTok and other sites that many experts say can harm the mental health of young people.

The mayor last week proposed taxing social media companies to help close a $1.15 billion shortfall , dinging at a rate of 50 cents per user after the first 100,000 users, similar to tax structures that have been floated — but not approved — in Minnesota and Washington state.

Senior mayoral adviser Jason Lee struggled to explain how City Hall wou

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