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Admissions and Amusement Tax Due Dates

Regular returns

The due date for regular admissions and amusement tax returns is printed on the face of the return.

One-time events

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, as indicated in the chart below:

One-Time Events
 Month When Event Occurred
  Due Date for Return
February 10
March 10
April 10
May 10
June 10
July 10
August 10
September 10
October 10
November 10
January 10
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 or 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.

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.

Links for Filing Deadlines
General Information
Filing Deadlines
  Withholding Tax Due Dates
  Corporate Estimated Tax Due Dates
  Sales and Use Due Dates
  Tire Recycling Fee Due Dates
  Motor Carrier and Fuel Reporting Due Dates
  Admissions and Amusement Tax Due Dates
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