There are two methods allowed for calculating the surcharge due.
- One method calculates the surcharge based on the number of patrons admitted to the facility.
- The second method calculates the surcharge based on the facility’s gross receipts subject to sales tax.
Operators can elect the method they wish to use on an annual basis, regardless of the method used the previous year, but once an operator files Form LA-1, the election is irrevocable for that reporting period. You cannot change your calculation method by filing an amended return.