APT- 1 - Adult Performance Business Privilege Tax – Overview

This article is for historical reference. The adult performance business privilege tax was repealed effective July 1, 2021 and is no longer in effect.

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.

Taxpayers are not required to but may collect this tax from their customers. If they do, they do not calculate sales tax on its inclusion. For example, a business charges $10 for admission and $2 for this privilege tax, they only tax the $10 entry fee, the $2 APB tax is not part of the taxable base.

See Important Notice #18-08 for more information.

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