Section 166(2) in THE BRUHAT BENGALURU MAHANAGARA PALIKE ACT, 2020
(2)There shall be an entertainment tax levied by and paid to theCorporation on every complimentary connection provided by the proprietors ofentertainment who possess a valid license under such applicable laws to providecable television service or direct to home service and the tax on suchcomplimentary connection shall be paid on the actual value of ticket or as per the
