Illinois Compiled Statutes 35 Revenue: Article -

• Illinois Live Adult Entertainment Facility Surcharge Act. - 35 ILCS 175, Section 1
  Short title. This Act may be cited as the Live Adult Entertainment Facility Surcharge Act. (Source: P.A. 97-1035, eff. 1-1-13.)
• Illinois Live Adult Entertainment Facility Surcharge Act. - 35 ILCS 175, Section 3
  Findings. It is the intent of the General Assembly to ameliorate the negative secondary effects associated with the consumption of alcoholic beverages on the premises...
• Illinois Live Adult Entertainment Facility Surcharge Act. - 35 ILCS 175, Section 5
  Definitions. As used in this Act: "Admission" means entry by a person into a live adult entertainment facility. "Department" means the Department of Revenue. "Live...
• Illinois Live Adult Entertainment Facility Surcharge Act. - 35 ILCS 175, Section 10
  Surcharge imposed; returns. (a) An annual surcharge is imposed upon each operator who operates a live adult entertainment facility in this State. By January 20,...
• Illinois Live Adult Entertainment Facility Surcharge Act. - 35 ILCS 175, Section 15
  The Sexual Assault Services and Prevention Fund. (a) The Sexual Assault Services and Prevention Fund is created as a special fund in the State treasury....
• Illinois Live Adult Entertainment Facility Surcharge Act. - 35 ILCS 175, Section 20
  Books and records. Every operator electing to pay the surcharge pursuant to item (1) of subsection (a) of Section 10 of this Act shall record...
• Illinois Live Adult Entertainment Facility Surcharge Act. - 35 ILCS 175, Section 25
  Application of Retailers' Occupation Tax provisions; Uniform Penalty and Interest Act provisions. All the provisions of Sections 4, 5, 5a, 5b, 5c, 5d, 5e, 5f,...
• Illinois Live Adult Entertainment Facility Surcharge Act. - 35 ILCS 175, Section 30
  Rules. The Department may adopt and enforce any reasonable rule to administer and enforce the surcharge imposed by this Act. (Source: P.A. 97-1035, eff. 1-1-13.)
• Illinois Live Adult Entertainment Facility Surcharge Act. - 35 ILCS 175, Section 40
  Review under the Administrative Review Law. The circuit court of any county in which a hearing is held has the power to review all final...
• Illinois Live Adult Entertainment Facility Surcharge Act. - 35 ILCS 175, Section 45
  Penalty. Any operator who fails to make a return or who makes a fraudulent return is guilty of a Class 4 felony. (Source: P.A. 97-1035,...
• Illinois Revenue: Article -
  Amendatory provisions; text omitted
• Illinois Live Adult Entertainment Facility Surcharge Act. - 35 ILCS 175, Section 90
  (Amendatory provisions; text omitted). (Source: P.A. 97-1035, eff. 1-1-13; text omitted.)
• Illinois Live Adult Entertainment Facility Surcharge Act. - 35 ILCS 175, Section 97
  Severability. The provisions of this Act are severable under Section 1.31 of the Statute on Statutes. (Source: P.A. 97-1035, eff. 1-1-13.)
• Illinois Live Adult Entertainment Facility Surcharge Act. - 35 ILCS 175, Section 99
  Effective date. This Act takes effect January 1, 2013. (Source: P.A. 97-1035, eff. 1-1-13.)

Last modified: February 18, 2015