How can I file and pay the Live Adult Entertainment Facility Surcharge?

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Form LA-1, Live Adult Entertainment Facility Surcharge Return, must be filed electronically using MyTax Illinois.

An operator may amend a filed Form LA-1 return by electronically filing Form LA-1-X, Amended Live Adult Entertainment Facility Surcharge Return, via MyTax Illinois. If an operator operates multiple facilities subject to the surcharge and these facilities are organized and operated under the same Federal Employer Identification Number (FEIN), the operator must file Form LA-2, Multiple Facility Form, to calculate the surcharge due for each facility and combine the liability on a single return. If the multiple facilities operate independently under separate FEINs, an operator must file a separate Form LA-1 for each facility.

Form LA-1, Live Adult Entertainment Facility Surcharge Return, is due annually on January 20 to cover the preceding calendar year. 35 ILCS 175/10(b)-(c). If the due date falls on a weekend or state holiday, the return is due on the next business day. If an operator permanently ceased to operate a facility, the operator must file Form LA-1 within one calendar month of discontinuing the business. 35 ILCS 175/10(b)-(c). 

If you have questions, see our Live Adult Entertainment Facility Surcharge tax information page and index page containing the instructions for Forms LA-1 and LA-1-X.