Section 3(3) in Tamil Nadu Local Authorities Entertainments Tax Act, 2017

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(3)The entertainments tax on each payment for admission to any horse-race shall be collected at the following rates, namely:-

Where such payment(Inclusive of the amount of Tax)-	Rate of Tax.
(i) is not more than thirty paise;	One-fourth of each payment.
(ii) is more than thirty paise but is not more than one rupee andfifty paise;	One-third of such payment.
(iii) is more than one rupee and fifty paise.	Two-fifth of such payment.

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