Will I be required to register in order to file and pay the Live Adult Entertainment Facility Surcharge?
Registration is not required prior to filing and paying the surcharge. Registration for the surcharge is completed when you file Form LA-1, Live Adult Entertainment Facility Surcharge Return, for the first time. If you are already registered for other taxes with the Illinois Department of Revenue (IDOR), the new surcharge account will be added to your existing registration when you file.
