Beginning July 1, 2018, adult performance businesses are subject to a privilege tax of two dollars per customer admitted into the business. This tax is in addition to all other applicable taxes (e.g., sales tax, business tax, etc.). The tax is due quarterly on the 20th day of the month following the quarter. All returns and payments must be remitted manually. This tax cannot be filed and remitted electronically. See Important Notice 18-08 for more information.