Botox maker Allergan Inc (AGN. N) is opposing a proposed US cosmetic surgery tax. If the bill becomes law, the cosmetic tax would raise about $6 billion to help pay for healthcare reform. Allergan's chief executive told Reuters on Friday.

Healthcare legislation pending in the US Senate includes a 5 per cent tax on optional cosmetic surgery.

CEO David Pyott said adding five per cent to the average $440 cost of a Botox procedure would have a very marginal impact on demand, but could have a larger effect on breast implant procedures that cost more than $5,000.

Allergan would not pay the tax directly, but doctors would be required to collect it from patients.

"Why not have a tax on drugs for male balding or for erectile dysfunction? Why are we picking on women?" Pyott said.

Among Allergan's products, the tax would apply to Botox, wrinkle filler Juvederm, eyelash drug Latisse and breast implants, Pyott said.

The tax would apply to cosmetic procedures that are not necessary to improve a defect related to an abnormality present at birth, a personal injury resulting from an accident or trauma, or disfiguring disease, according to the bill.

The tax was added recently to the Senate healthcare bill as lawmakers looked for new ways to help fund wider insurance coverage and other changes.

"We needed money to make the bill work while using a funding mechanism that would allow us to stay within the healthcare arena," said Jim Manley, a spokesman for Senate Majority Leader Harry Reid.