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State of Tamilnadu - Section

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

3. Tax on entertainments.

(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.
(2)The entertainments tax on cinematograph exhibition shall be calculated at the following rates, namely:-
(a)on each payment for admission to any cinematograph exhibition in the theatres located,-
(i)within the limits of the Municipal Corporations, Municipalities, Special Grade and in the theatres, whether permanent or semi-permanent, within five kilometers from the outer peripheral limits of such areas of the Municipal Corporations and Municipalities, Special Grade,-
(A)at the rate of thirty per cent of the gross payment for admission inclusive of the amount of the tax for new film; and
(B)at the rate of twenty per cent of the gross payment for admission inclusive of the amount of the tax for old film;
(ii)in the areas other than those specified in sub-clause (i), at the rate of twenty per cent of the gross payment for admission inclusive of the amount of the tax for new or old film.
Explanation I. - For the purposes of this clause, "Municipal Corporations" means the Municipal Corporations of Chennai, Madurai, Coimbatore, Tiruchirappalli, Tirunelveli, Salem, Tiruppur, Erode, Vellore, Thoothukudi, Thanjavur and Dindigul or any other Municipal Corporation that may be constituted under any law for the time being in force.Explanation II. - For the purposes of this clause, "Municipality, Special Grade" means a municipality classified as Municipality, Special Grade under the Tamil Nadu District Municipalities Act, 1920 (Tamil Nadu Act V of 1920).
(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.
(4)The entertainments tax on cinematograph film exhibited on Television Screen through Video Cassette Recorder, or through Cable Television Network shall be calculated on each payment for admission at the following rates, namely:-
(a)at the rate of fifty per cent of the gross payment for admission inclusive of the amount of tax for old film; and
(b)at the rate of sixty per cent of the gross payment for admission inclusive of the amount of tax for new film.
(5)The entertainments tax on television exhibition shall be collected at the following rates, namely:-
(a) within the limits of the MunicipalCorporations of Chennai, Madurai, Coimbatore, Tiruchirappalli,Tirunelveli, Salem, Tiruppur, Erode, Vellore, Thoothukudi,Thanjavur and Dindigul or any other Corporation that may beconstituted under any law for the time being in force. six thousand rupees per month.
(b) within the limits of the Municipalitiesconstituted under the Tamil Nadu District Municipalities Act,1920 (Tamil Nadu Act V of 1920). three thousand rupees per month.
(c) within the limits of Town Panchayatsconstituted under the Tamil Nadu District Municipalities Act,1920 (Tamil Nadu Act V of 1920). one thousand and five hundred rupees per month.
(d) within the limits of Village Panchayatsconstituted under the Tamil Nadu Panchayats Act, 1994 (Tamil NaduAct 21 of 1994). one thousand rupees per month.
(6)The entertainments tax on amusement shall be calculated at the rate of ten per cent on each payment for admission to an amusement.
(7)The entertainments tax on recreation parlour shall be calculated at the rate of twenty per cent on each payment to the recreation parlour.
(8)The entertainments tax on direct to home service for exhibition of any performance, film or any other programme telecast through satellite signals shall be calculated at the rate of thirty per cent of the gross charges excluding the service tax received by the provider of a direct to home service.
(9)The entertainments tax on any cricket tournament conducted by the Indian Premier League or the Champions League Twenty 20 cricket tournament conducted by the Board of Control for Cricket in India any person or body of persons conducting other tournment shall be calculated at the rate of twenty five per cent of the gross payment for admission inclusive of the amount of tax.