Live Adult Entertainment Facility Surcharge

• Statutory - 35 ILCS 175/1 to 175/99
• Regulation - Part 900
  

• MyTax Illinois

The Live Adult Entertainment Facility Surcharge is an annual surcharge imposed on each operator of a live adult entertainment facility in Illinois. Proceeds collected by the Illinois Department of Revenue from the surcharge are deposited into the Sexual Assault Services and Prevention Fund. An operator is subject to the surcharge when 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 activities by employees, agents, or contractors of the business that involve nude or partially denuded individuals.
• The activities by the employees, agents, or contractors, when considered as a whole, appeal primarily to an interest in nudity or sex.

The live adult entertainment facility also must have been operating as such for at least 30 calendar days of the year (consecutive or nonconsecutive).

Use the Tax Rate Database to lookup this rate.

Form LA-1, Live Adult Entertainment Facility Surcharge Return, is due on or before January 20, to cover the prior calendar year. If January 20 falls on a weekend or state holiday, the return is due the next business day. If you have permanently closed your facility, you must file Form LA-1 within one month of closing. Form LA-1 must be filed electronically on MyTax Illinois, which also allows operators to pay the surcharge electronically.

Note: A taxpayer with an annual liability of $20,000 or more in the preceding calendar year is mandated to make electronic payments using MyTax Illinois.

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