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Live Adult Entertainment Facility Surcharge

Statutory Reference

Electronic Services

Definition

The Live Adult Entertainment Facility Surcharge is an annual surcharge imposed on each operator of a live adult entertainment facility in Illinois. Proceeds collected by the Illinois Department of Revenue from the surcharge are deposited into the Sexual Assault Services and Prevention Fund. An operator is subject to the surcharge when all of the following apply: The live adult entertainment facility also must have been operating as such for at least 30 calendar days of the year (consecutive or nonconsecutive).

Tax Rate

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Filing and Payment Requirements

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.

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