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State of Tamilnadu - Section
Section 4 in Tamil Nadu Entertainments Tax Act, 1939
4. [ Tax on payment for admission to entertainments. [Substituted by Tamil Nadu Entertainments Tax (Amendment) Act, 1947 (Tamil Nadu Act XXVII of 1947).]
- [(1) There shall be levied and paid to the State Government, a tax (hereinafter referred to as the entertainments tax) calculated at the following rates, namely: -](a)[ on each payment for admission to any cinematograph exhibition in the theatres located, - [Substituted by Tamil Nadu Act 38 of 2004, which shall be deemed to have come into farce on the 4th day of October 2004. This clause was substituted previously by Tamil Nadu Act 47 of 1998 and subsequently amended by Tamil Nadu Act 17 of 2000.](i)within the limits of the areas of the Municipal Corporations, Municipalities, Special Grade and in the theatres, whether permanent or semi-permanent, within five kilometres from the outer peripheral limits of such areas of the Municipal Corporations and Municipalities, Special Grade, -(A)at the rate of [thirty per cent] of the gross payment for admission inclusive of the amount of the tax for new film; and(B)at the rate of [twenty per cent] [Substituted far 'ten per cent' by T.N. Act 25 of 2011, dated 26.9.2011.] of the gross payment for admission inclusive of the amount of the tax for old film;(ii)in the areas other than those specified in sub-clause (i), at the rate of [twenty per cent] [Substituted far 'ten per cent' by T.N. Act 25 of 2011, dated 26.9.2011.] of the gross payment for admission inclusive of the amount of the tax for new or old film.]Explanation I. - For the purposes of this clause, "Municipal Corporations" mean, the Municipal Corporations of Chennai, Madurai, Coimbatore, Tiruchirappalli, Tirunelveli, Salem or any other Municipal Corporation that may be constituted under any law for the time being in force.Explanation II. - For the purposes of this clause, "Municipality, Special Grade" means a municipality classified as Municipality, Special Grade under the Tamil Nadu District Municipalities Act, 1920 (Tamil Nadu Act V of 1920).(b)on each payment for admission to any horse race, -| where such payment (inclusive of the amount ofthe tax) | Rate of tax |
| (i) is not more than thirty paise | one-fourth of such payment |
| (ii) is more than thirty paise but is not morethan one rupee and fifty paise | one-third of such payment |
| (iii) is more than one rupee and fifty paise | two-fifths of such payment. |