The surcharge is calculated using either 1) the number of admissions to the live adult entertainment facility; or 2) the gross receipts subject to sales tax collected by the facility operator. The admissions method requires the operator to pay $3 per admission to the live adult entertainment facility. The receipts method requires the operator to pay a set dollar amount based on the amount of the facility’s gross receipts subject to sales tax.
|If your gross receipts are||you must pay|
|less than $500,000||
|$500,000 or more, but less than $2,000,000||
|$2,000,000 or more||
Note: The receipts method cannot be used if the facility has not been operating for a full calendar year, or if the operator has not completed all required sales tax filings for the prior calendar year.
Form LA-1, Live Adult Entertainment Facility Surcharge Return, is due on or before January 20, to cover the prior calendar year. If January 20 falls on a weekend or state holiday, the return is due the next business day. If you have permanently closed your facility, you must file Form LA-1 within one month of closing. Form LA-1 must be filed electronically on MyTax Illinois, which also allows operators to pay the surcharge electronically.
Note: A taxpayer with an annual liability of $20,000 or more in the preceding calendar year is mandated to make electronic payments using MyTax Illinois.