Section 3(2) in Tamil Nadu Local Authorities Entertainments Tax Act, 2017
(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).
