Illinois Administrative Code
Title 86 - REVENUE
Part 900 - LIVE ADULT ENTERTAINMENT FACILITY SURCHARGE ACT
Section 900.110 - Nature and Rate of the Surcharge
Universal Citation: 86 IL Admin Code ยง 900.110
Current through Register Vol. 48, No. 38, September 20, 2024
a) Nature and Rate of Tax
An annual surcharge is imposed upon each operator who operates a live adult entertainment facility in this State. By January 20, 2014, and by January 20 of each year thereafter, each operator shall elect to pay the surcharge according to one of the two methods set forth in this Section.
1) An operator who elects to be subject to
this subsection (a)(1) shall pay to the Department a surcharge imposed upon
admissions to a live adult entertainment facility operated by the operator in
this State in an amount equal to $3 per person admitted to that live adult
entertainment facility. This subsection (a)(1) does not require a live
entertainment facility to impose a fee on a customer of the facility. An
operator has the discretion to determine the manner in which the facility
derives the moneys required to pay the surcharge imposed under this Section. In
the event that an operator has not filed the applicable returns under ROTAfor a
full calendar year prior to any January 20, then the operator shall pay the
surcharge pursuant to this subsection (a)(1) for moneys owed to the Department
subject to the Act for the previous calendar year.
2) An operator may, in the alternative, pay
to the Department the surcharge as follows:
A) If the gross receipts received by the live
adult entertainment facility during the preceding calendar year, upon the basis
of which a tax is imposed under Section 2 of ROTA, are equal to or greater than
$2,000,000 during the preceding calendar year, the operator shall pay the
Department a surcharge of $25,000.
B) If the gross receipts received by the live
adult entertainment facility during the preceding calendar year, upon the basis
of which a tax is imposed under Section 2 of ROTA, are equal to or greater than
$500,000 but less than $2,000,000 during the preceding calendar year, the
operator shall pay to the Department a surcharge of $15,000.
C) If the gross receipts received by the live
adult entertainment facility during the preceding calendar year, upon the basis
of which a tax is imposed under Section 2 of ROTA, are less than $500,000
during the preceding calendar year, the operator shall pay the Department a
surcharge of $5,000. [35 ILCS
175/10]
b) An operator may elect on an annual basis the method to pay the surcharge and is not bound by a prior election.
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