Admissions and Amusement Tax Due Dates
The due date for regular admissions and amusement tax returns is printed on the face of the return. If you have a one-time event, the return and any taxes due must be filed by the tenth day of the month following the month in which the event occurred.
Late returns
If you file your return late, it is subject to a penalty charge of 10 percent, plus interest. If you do not respond to a notice of about an admissions and amusement tax return that has not been filed, an estimated tax due amount may be calculated and an additional penalty of 25 percent may be imposed.
Period
|
Due Date
|
January
February
March
|
February 10
March 10
April 10
|
1st Quarter
|
|
April
May
June
|
May 10
June 10
July 10
|
2nd Quarter
|
|
|
July
August
September
|
August 10
September 10
October 10
|
3rd Quarter
|
|
October
November
December
|
November 10
December10
January 10
|
4th Quarter
|
|
Personal liability
According to state law, the personal liability for the tax extends to any officer of a corporation who exercises direct control over the fiscal management of the corporation. If you owe an admissions and amusement tax debt, the state may also withhold your personal income tax refund.