SB3348 Summary: Live Adult Entertainment Facility Surcharge Act

• Imposes an annual surcharge on operators of live adult entertainment facilities (striptease clubs and similar businesses serving alcohol) in Illinois, with two payment options available.

• Option 1 charges $3 per person admitted to the facility, while Option 2 uses a flat annual fee based on gross receipts: $25,000 for facilities with $2,000,000+ in receipts, $15,000 for $500,000-$1,999,999, and $5,000 for less than $500,000.

• Operators must file annual returns with the Department of Revenue by January 20 each year, reporting admissions and surcharge amounts collected, with final returns required within one month of ceasing operations.

• Directs all surcharge proceeds (minus 2% for administrative costs) into the Sexual Assault Services and Prevention Fund, from which the Department of Human Services grants funds to sexual assault organizations for victim assistance and prevention activities.

• Applies existing provisions of the Retailers' Occupation Tax Act and Uniform Penalty and Interest Act to the surcharge, and makes fraudulent failure to file a surcharge return a Class 4 felony.