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Public Act 097-1035
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| HB1645 Enrolled | LRB097 02977 HLH 43002 b |
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AN ACT concerning revenue.
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Be it enacted by the People of the State of Illinois,
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represented in the General Assembly:
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Section 1. Short title. This Act may be cited as the Live |
Adult Entertainment Facility Surcharge Act.
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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 of sexually oriented businesses, or the proximity of |
sexually oriented businesses to facilities serving alcohol, so |
as to promote the health, safety, and welfare of the citizens |
of Illinois. |
This Act is not intended to directly or indirectly impose |
limitations or restrictions on live nude dancing, nor is it the |
intent of this Act to restrict or deny access by adults to live |
nude dancing performances that may be protected by the First |
Amendment of the United States Constitution or by the Illinois |
Constitution.
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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. |
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"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 least 30 consecutive |
or nonconsecutive days in a calendar year, offers or provides |
activities by employees, agents, or contractors of the business |
that involve nude or partially denuded individuals that, when |
considered as a whole, appeal primarily to an interest in |
nudity or sex. |
"Nude or partially denuded individual" means an individual |
who is: |
(1) entirely unclothed; or |
(2) clothed in a manner that leaves uncovered or |
visible through less than fully opaque clothing any portion |
of the breasts below the top of the areola of the breasts, |
if the person is female, or any portion of the genitals or |
buttocks. |
"Operator" means any person who owns or operates a live |
adult entertainment facility in this State.
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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, 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) An operator who elects to be subject to this item |
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(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 item (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 the |
Retailers' Occupation Tax Act for a full calendar year |
prior to any January 20, then such operator shall pay the |
surcharge under this Act pursuant to this item (1) for |
moneys owed to the Department subject to this 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 the Retailers' Occupation Tax Act, |
are equal or greater than $2,000,000 during the |
preceding calendar year, and if the operator elects to |
be subject to this item (2), then the operator shall |
pay the Department a surcharge of $25,000. |
(B) If the gross receipts received by the live |
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adult entertainment facility during the preceding |
calendar year, upon the basis of which a tax is imposed |
under Section 2 of the Retailers' Occupation Tax Act, |
are equal to or greater than $500,000 but less than |
$2,000,000 during the preceding calendar year, and if |
the operator elects to be subject to this item (2), |
then 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 the Retailers' Occupation Tax Act, |
are less than $500,000 during the preceding calendar |
year, and if the operator elects to be subject to this |
item (2), then the operator shall pay the Department a |
surcharge of $5,000. |
(b) For each live adult entertainment facility paying the |
surcharge as set forth in item (1) of subsection (a) of this |
Section, 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: |
(1) the name of the operator; |
(2) the address of the live adult entertainment |
facility and the address of the principal place of business |
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(if that is a different address) of the operator; |
(3) the total number of admissions to the facility in |
the preceding calendar year; and |
(4) the total amount of surcharge collected in the |
preceding calendar year. |
Notwithstanding any other provision of this subsection |
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 this Act with the Department not more than one calendar |
month after discontinuing that business. |
(c) For each live adult entertainment facility paying the |
surcharge as set forth in item (2) of subsection (a) of this |
Section, 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: |
(1) the name of the operator; |
(2) 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; |
(3) 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 |
the Retailers' Occupation Tax Act; and |
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(4) the applicable surcharge from Section 10(a)(2) of |
this Act to be paid by the operator. |
Notwithstanding any other provision of this subsection |
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 this Act with the Department not more than one calendar |
month after discontinuing that business. |
(d) Beginning January 1, 2014, the Department shall pay all |
proceeds collected from the surcharge imposed under this Act |
into the Sexual Assault Services and Prevention Fund, less 2% |
of those proceeds, which shall be paid into the Tax Compliance |
and Administration Fund in the State treasury from which it |
shall be appropriated to the Department to cover the costs of |
the Department in administering and enforcing the provisions of |
this Act.
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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. 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 purpose of providing |
community-based assistance to victims of sexual assault and for |
activities concerning the prevention of sexual assault. Moneys |
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received for the purposes of this Act, including, without |
limitation, surcharge proceeds and gifts, grants, and awards |
from any public or private entity, must be deposited into the |
Fund. Any interest earnings that are attributable to moneys in |
the Fund must be deposited into the Fund. |
(b) Notwithstanding any deposits authorized under |
subsection (d) of Section 10 of this Act, the Fund is not |
subject to sweeps, charge-backs, or any other fiscal or |
budgetary maneuver that would in any way transfer any moneys |
from the Fund into any other fund of the State.
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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 the admissions of customers |
subject to the surcharge under this Act.
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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, 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 the surcharge imposed by this |
Act to the same extent as if those provisions were included in |
this Act. References in the incorporated Sections of the |
Retailers' Occupation Tax Act to retailers, to sellers, or to |
persons engaged in the business of selling tangible personal |
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property mean operators. All provisions of the Uniform Penalty |
and Interest Act which are not inconsistent with this Act shall |
apply.
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Section 30. Rules. The Department may adopt and enforce any |
reasonable rule to administer and enforce the surcharge imposed |
by this Act.
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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 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 Civil Procedure.
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Section 45. Penalty. Any operator who fails to make a |
return or who makes a fraudulent return is guilty of a Class 4 |
felony.
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Section 90. The State Finance Act is amended by adding |
Section 5.811 as follows:
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(30 ILCS 105/5.811 new) |
Sec. 5.811. The Sexual Assault Services and Prevention |
Fund.
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