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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 175/5, 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, contact our Central Registration Division at 217 785-3707.

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