Current through Register Vol. 48, No. 38, September 20, 2024
a) Payment of
Surcharge Based on Admissions
1) For each
live adult entertainment facility paying the surcharge based on admissions, the
operator must file a return electronically as provided by the Department and
remit payment to the Department on an annual basis no later than January 20
covering the previous calendar year. Each return made to the Department must
state the following:
A) the name of the
operator;
B) the address of the
live adult entertainment facility and the address of the principal place of
business (if that is a different address) of the operator;
C) the total number of admissions to the
facility in the preceding calendar year; and
D) the total amount of surcharge collected in
the preceding calendar year. [35 ILCS
175/10]
2) A live adult entertainment facility paying
the surcharge as set forth in Section
900.110(a)(1)
is not required 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 the Act. [35 ILCS 175/10] The total
amount of surcharge collected in the preceding calendar year for purposes of
subsection (a)(1)(D) of this Section shall be determined by multiplying the
total number of admissions to the facility in the preceding calendar year by
$3.
3) An operator may remit
payment of the surcharge electronically at the time the return is filed.
Payment must be remitted no later than January 20 and, if made electronically,
must be made in accordance with the Department's rules governing electronic
payments (86 Ill. Adm. Code
750.900
).
b) Payment of
Surcharge Based on Gross Receipts
1) For each
live adult entertainment facility paying the surcharge based on gross receipts,
the operator must file a return electronically as provided by the Department
and remit payment to the Department on an annual basis no later than January 20
covering the previous calendar year. Each return made to the Department must
state the following:
A) the name of the
operator;
B) the address of the
live adult entertainment facility and the address of the principal place of
business (if that is a different address) of the operator;
C) the gross receipts received by the live
adult entertainment facility during the preceding calendar year, upon the basis
of which tax is imposed under Section 2 of ROTA; and
D) the applicable surcharge from Section
10(a)(2) of the Act to be paid by the operator. [35 ILCS
175/10]
2) An operator may remit payment of the
surcharge electronically at the time the return is filed. Payment must be
remitted no later than January 20 and, if made electronically, must be made in
accordance with the Department's rules governing electronic payments (86 Ill.
Adm. Code 750.900).
3) If an
operator has not filed the applicable returns under ROTA for a full calendar
year prior to any January 20, then the operator may not pay the surcharge based
on the gross receipts method and must pay the surcharge based on the number of
admissions during the previous calendar year [35 ILCS 175/10].
4) For purposes of determining the gross
receipts received by the live adult entertainment facility during the preceding
calendar year for purposes of subsection (b)(1)(C), gross receipts are
calculated using the total taxable receipts from the prior year's ST-1 Sales
and Use Tax and E911 Surcharge Return forms.
c) An operator that has provided live adult
entertainment less than 30 days during the calendar year is not required to
file an annual return.
d)
Notwithstanding any other provision of this Section concerning the time within
which an operator may file his or her return, if an operator ceases to operate
a live adult entertainment facility, then he or she must file a final return
under the Act with the Department not more than one calendar month after
discontinuing that business [35 ILCS 175/10]. A business that has provided live
adult entertainment less than 30 days during the calendar year and permanently
ceases to provide live adult entertainment is not required to file a final
return. A business may cease to provide live adult entertainment for purposes
of this Section but continue its operations for other purposes (e.g., operating
a bar).
e) An operator must elect
at the time a return is due which method under Section
900.110(a)
it uses to calculate the surcharge. An operator may change the method it uses
to calculate the surcharge at the time it files its next return.
f) Any operator who fails to make a return or
who makes a fraudulent return is guilty of a Class 4 felony [35
ILCS 175/45] .
