The last day

Come listen here, i'll tell you what's going down
Its my favourite day of the year
And all the crazy kids are in town

And it's all, by the way, off the record for today
No consequences
You may indulge every urge
The wrong, the twisted, the absurd
No second chances, final dances

Today
This is the last day

Come listen here, you're taking a liberty
Would you tell me, tell me please - who are we?