Ill. Admin. Code tit. 86, pt. 900

Live Adult Entertainment Facility Surcharge Act

AUTHORITY: Implementing the Live Adult Entertainment Facility Surcharge Act [35 ILCS 175] and authorized by Section 30 of the Live Adult Entertainment Facility Surcharge Act. SOURCE: Adopted at 38 Ill. Reg. 6691, effective March 10, 2014.DEPARTMENT OF REVENUE

900.105Definitions 900.110Nature and Rate of the Surcharge 900.115Persons Subject to the Surcharge 900.120Returns 900.125Books and Records 900.130Penalties, Interest and Procedures