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When is a Live Adult Entertainment Facility operator required to register to collect the Live Adult Entertainment Facility Surcharge?

A live adult entertainment facility operator must register with the Illinois Department of Revenue to collect the Live Adult Entertainment Facility Surcharge if all of the following apply:

  • the facility is operated as a business that is open to the public.
  • the business serves alcohol or permits the consumption of alcohol on its premises.
  • the business offers or provides, during at least 30 consecutive or nonconsecutive days in a calendar year, activities by employees, agents, or contractors of the business that involve nude or partially denuded individuals that when considered as a whole, appeal primarily to an interest in nudity or sex.

For more information, see 35 ILCS 175, 86 Ill. Adm. Code 900, and the Live Adult Entertainment Facility Surcharge tax information page and index page containing instructions for Forms LA-1 and LA-1-X.

If you have questions about registering for the Live Adult Entertainment Facility Surcharge, visit our Business Registration webpage or contact our Central Registration Division at 217 785-3707.

You may access additional information by searching the entire Illinois Department of Revenue website.

If you have additional inquiries, you may submit them on the Questions, Comments, or Requests form.