A person shall complete, under oath, and file with the Comptroller the admissions and amusement tax return: on or before the 10th day of the month that follows the month in which the person has gross receipts subject to the admissions and amusement tax; and for other periods and on other dates that the Comptroller specifies by regulation, including periods in which the person has no gross receipts subject to the tax. For periods beginning after December 31, 2026, a person shall file the admissions and amusement tax return electronically.

Each person who has gross receipts subject to the admissions and amusement tax shall keep complete and accurate records in the form and with the information that the Comptroller requires by regulation. The person who is required under subsection (a) of this section to keep records shall make the records available for inspection and examination by the Comptroller at any time during business hours. The person shall keep the records required under subsection (a) of this section for 4 years, unless the Comptroller consents in writing to an earlier destruction of the records or requires in writing that the records be kept longer than 4 years.