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[Cites 0, Cited by 24] [Entire Act]

State of Andhra Pradesh - Section

Section 4 in Andhra Pradesh Entertainments Tax Act, 1939

4. Tax on Entertainments.

- [(1) There shall be levied and paid to the State Government a tax on the amount collected on actual sale of tickets for admission to every show (hereinafter referred to as Entertainments Tax) in respect of entertainments held in the theatres specified in column (2) of the table below and located in the local areas specified in the corresponding entry in column (1) of the said table, calculated at the rates specified in the corresponding entry in column (3) thereof.
Local Authority Theatre Rate of tax on sale of tickets
(1) (2) (3)
(a) Municipal Corporation (i) A/C and Air Cooled Theatres 20 %
(ii) Other Theatres 18 %
(b) Selection Grade Municipality (i) A/C and Air Cooled Theatres 20 %
(ii) Other Theatres 18%
(c) Special Grade Municipality (i) A/C and Air Cooled Theatres 20 %
(ii) Other Theatres 18%
Explanation-I. - For the purpose of this sub-section “the amount collected on the actual sale of tickets” means the total amount collected on the number of tickets sold for admission to each show excluding the permissible amount of service charge collected thereon but including the element of entertainment tax.Explanation-II. - For the purpose of this sub-section “Municipal Corporation of Hyderabad” means any local area as notified by the Government under section 3 of the Hyderabad Municipal Corporations Act, 1955 and also includes the peripheral areas of Alwal, Rajandra Nagar, Gaddi Annaram Municipalities and the Secunderabad Contonment area.Explanation-III. - For the purpose of this sub-section and sub-section (1-A) any local area declared as a notified area and equated to that of a particular grade of Municipality under section 398-A of the Andhra Pradesh Municipalities Act, 1965, shall be deemed to be a municipality on the same grade to which the notified area is equated.] [Substituted by Act No. 32 of 2005, dated 7.10.2005.][“(1-A) There shall be levied and paid to the State Government a tax on the Gross Collection Capacity on every show (hereinafter referred to as the Entertainments tax) in respect of entertainments held in the theatres specified in Column (2) of the table below and located in the local areas specified in the corresponding entry in Column (1) of the said table, calculated at the rates specified in the corresponding entry in Column (3) thereof for the number of shows prescribed therein for every week.
Local Authority   Theatre   Rate of tax on the Gross Collection Capacityper show.
(1)   (2)   (3)
(a) First Grade Municipality   All categories of theatres   10% of the gross collection capacity per showmultiplied by 21.
(b) Second Grade Municipality   All categories of theatres   9% of the gross collection capacity per showmultiplied by 21.
(c) Third Grade Municipality   All Categories of theatres   8% of the gross collection capacity per showmultiplied by 17.
(d) Gram Panchayats, Townships and any otherlocal authorities;        
(1) With a population of 15,000 and above   (i) Permanent and semi-permanent   7% of the gross collection capacity per showmultiplied by 14.
  (ii) Touring and Temporary   7% of the gross collection capacity per showmultiplied by 10.
(2) With a population of 7,500 and above butbelow 15,000   (i) Permanent and Semi-permanent   6% of the gross collection capacity per showmultiplied by 14.
  (ii) Touring and Temporary   6% of the gross collection capacity per showmultiplied by 10.
(3) With a population of less than 7,500   (i) Permanent and Semi-permanent   5% of the gross collection capacity per showmultiplied by 14.
  (ii) Touring and Temporary   5% of the gross collection capacity per showmultiplied by 7.]
[Added by Act No. 32 of 2005, dated 7.10.2005.]
(2)The amount of tax under sub-section (1) shall be payable by the proprietor on the actual number of shows held by him in a week.
(3)The amount of tax due under this section shall be rounded off to the nearest rupee and for this purpose, where such amount contains a part of a rupee consisting of paise, then if such part is fifty paise or more it shall be increased to one rupee and if such part is less than fifty paise, it shall be ignored.
(4)Where a proprietor fails to pay the amount of tax on the due date, such amount of tax shall be recoverable with interest calculated at such rate as may be prescribed.
(5)No proprietor shall collect or cause to be collected any amount in excess of the payment for admission taken into consideration for calculating the gross collection capacity of the entertainment.