Section 166(1) in THE BRUHAT BENGALURU MAHANAGARA PALIKE ACT, 2020
(1)There shall be an entertainment tax levied by and paid to the Corporation on everycomplimentary ticket issued by the proprietors of entertainment who possess a validlicense to host ticket based entertainment or who own or manage the place of ticketbased entertainment and the tax on such complimentary ticket shall be paid on theactual value of ticket or as per the value as determined by the Chief Commissioner fromtime to time.
