The surcharge is calculated using either 1) the number of admissions to the live adult entertainment facility; or 2) the gross receipts subject to sales tax collected by the facility operator. The admissions method requires the operator to pay $3 per admission to the live adult entertainment facility. The receipts method requires the operator to pay a set dollar amount based on the amount of the facility’s gross receipts subject to sales tax.
The operator must elect a calculation method at the time of filing. This election is irrevocable for that filing period and
cannot be changed by amending the return.
Note: The receipts method cannot be used if the facility has not been operating for a full calendar year, or if the operator has not completed all required sales tax filings for the prior calendar year.