Long Island City is resuming its fight against a strip club that is opening its doors in the area despite being denied a liquor license from the State Liquor Authority for the second time in January.

Those who oppose having the club in the area say that it disrupts the progress Long Island City is making in becoming a nice neighborhood.

But the lawyer for the club's owners maintains that opponents are looking at the establishment from the wrong point of view.

Things surrounding Show Palace, formerly Gypsy Rose, at 42-50 21st Street, went quiet for a few months after its liquor license was denied, until its owners recently announced on several Web sites that they are not giving up.

For example, on the Show Palace Twitter account, the club states that it is “the newest, largest, most upscale FULL NUDE Adult Nightclub/Restaurant in NYC.”

Without a liquor license, the club can go full nude legally as long as employees are over 18.

Councilman Jimmy Van Bramer said the community is not taking the news lightly, and plans to organize a rally in the next week.

“We're disappointed that the owners continue to push forward here against the community's wishes,” Van Bramer said in an interview. “Everyone has been opposed to this and they've displayed, I think, contempt for the neighborhood and the people who live in the neighborhood and that's not very neighborly.”

Patrick O'Brien, chair of the Community Board 2 City Services and Public Safety Committee, said the strip club will be the first thing people see when entering Long Island City, Hunter's Point, and Queens as a whole, since it is located at the base of the Queensboro Bridge.

“A gentleman's club is totally inconsistent with the vision of developing and growing the environment in Long Island City,” he said.

O'Brien added that there is a loophole in the state liquor law allowing venues to bring in caterers who are licensed to serve alcohol, so the absence of a liquor license won't make necessarily free of alcohol.

“The absence of alcohol takes some problems away, but it certainly doesn't take away the major threat,” he said.

However, Terry Flynn, attorney for the owners of Show Palace, said his clients disagree with the charge that the club will disrupt the fabric of the neighborhood.

He said the owners went out of their way to agree to stipulations, such as reduced signage.

“You wouldn't even know that it is there,” Flynn said.

He said the club obeys local zoning laws and it is in a commercial area.

In addition, he said the club will bring jobs to the area and will contribute to city and state tax income.

“In this economy people should be applauded for starting new businesses instead of thwarted,” Flynn said.