Section 3(1) in Tamil Nadu Local Authorities Entertainments Tax Act, 2017
(1)There shall be levied and paid to the local authority concerned a tax (hereinafter referred to as the entertainments tax) on the following entertainments, namely:-(a)cinematograph exhibition in the theatres;(b)horse-race;(c)cinematograph film exhibited on television, screen through Video Cassette Recorder or through Cable Television Network;(d)television exhibition;(e)amusements;(f)recreation parlour;(g)entertainments provided by direct to home service;(h)cricket tournament or any other tournament.
