35 ILCS 175/1
Short title
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 Compiled Statutes 35 ILCS 175 — Live Adult Entertainment Facility Surcharge Act.
Illinois · statute · 35 ILCS 175 · 13 active provisions
35 ILCS 175/3
Findings
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 of sexually oriented businesses, or the proximity of sexually oriented businesses to facilities serving alcohol, so as to promote the health, safety, and…
35 ILCS 175/5
Definitions
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 adult entertainment facility" means a striptease club or other business that serves or permits the consumption of alcohol on its premises, and, during at le…
35 ILCS 175/10
Surcharge imposed; returns
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, 2014, and by January 20 of each year thereafter, each operator shall elect to pay the surcharge according to either item (1) or item (2) of this subsection. (1…
35 ILCS 175/15
The Sexual Assault Services and Prevention Fund
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. From appropriations from the Fund, the Department of Human Services shall make grants to sexual assault organizations with whom the Department has contracts for the pu…
35 ILCS 175/20
Books and records
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 the admissions of customers subject to the surcharge under this Act. (Source: P.A. 97-1035, eff. 1-1-13.)
35 ILCS 175/25
Application of Retailers' Occupation Tax provisions; Uniform Penalty and Interest Act provisions
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, 5g, 5i, 5j, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, and 13 of the Retailers' Occupation Tax Act that are not inconsistent with this Act apply, as far as practicable, to…
35 ILCS 175/30
Rules
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.)
35 ILCS 175/40
Review under the Administrative Review Law
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 administrative decisions of the Department in administering the surcharge imposed under this Act. The term "administrative decision" is defined as in Section 3-101 of the Code of Civi…
35 ILCS 175/45
Penalty
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, eff. 1-1-13.)
35 ILCS 175/90
(Amendatory provisions; text omitted)
(Amendatory provisions; text omitted). (Source: P.A. 97-1035, eff. 1-1-13; text omitted.)
35 ILCS 175/97
Severability
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.)
35 ILCS 175/99
Effective date
Effective date. This Act takes effect January 1, 2013. (Source: P.A. 97-1035, eff. 1-1-13.)