Section 3 in Kerala Local Authorities Entertainments Tax Act, 1961
3. General provision regarding the levy of tax and the rate of tax.
- Any local authority may levy a tax (hereinafter referred to as the entertainments tax) at a rate not less than twenty four percent and not more than forty eight per cent on each price for admission to any entertainment.Provided that the rate thus fixed shall not be lower than the sum of the entertainment tax levied under this section and additional tax on entertainment levied under the Kerala Additional Tax on Entertainment and Surcharge on Show Tax Act, 1963 (22 of 1963) prevailing in the area prior to the date of commencement of the Kerala De-centralization of Powers Act, 2000.
