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.