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State of Karnataka - Section
Section 4AA in The Karnataka Entertainments Tax Act, 1958
4AA. [ Collection of Service Charges. [Section 4AA inserted by Act 25 of 2005 w.e.f. 24.8.2005]
- Every proprietor of a cinema theater paying tax on cinematograph show under Section 3-A or 4-A, subject to such rules as may be prescribed, may collect as service charges, an amount not exceeding the amount specified in the table below, on each payment for admission to any class, namely:-| Sl. No. | Classification of theaters | Amount |
| 1 | 2 | 3 |
| (a) | Air-conditioned and Air-cooled theaters | Upto a maximum of[three rupees] [Substituted by the Act 53 of 2013. W.e.f 01.08.2013]on eachpayment for admission. |
| (b) | Other theaters but excluding Touring Talkies | Upto a maximum oftwo rupees] [Substituted by the Act 53 of 2013. W.e.f 01.08.2013[]on each paymentfor admission. |