entertainment tax

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Querist : Anonymous

Querist : Anonymous (Querist)

25 February 2010 what are the rates of entertainment tax.

CA. B.SRINIVASULU

CA. B.SRINIVASULU (Expert)
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25 February 2010 specify the state for which you require. The rate differs from state to state.

Querist : Anonymous

Querist : Anonymous (Querist)

26 February 2010 rates of entertainment tax in AP. what is meant by endorsement of cinema tickets by commercial tax authorities.

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Asha Kanta Sharma online

Asha Kanta Sharma

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21 July 2024 In Andhra Pradesh (AP), Entertainment Tax rates can vary based on the type of entertainment activity. Here’s an overview of typical rates and the concept of endorsement of cinema tickets by commercial tax authorities:

### Rates of Entertainment Tax in AP:

1. **Cinema Theatres**: For cinema shows, the Entertainment Tax rates in AP are as follows:
- 20% on the gross collection from ticket sales for films exhibited in digital format.
- 15% on the gross collection from ticket sales for films exhibited in non-digital format (35mm film).
- Additional cess or surcharge may apply in some cases.

2. **Other Entertainment Events**: Rates for other entertainment events can vary. It’s advisable to check with the local commercial tax department or municipal corporation for specific rates applicable to activities such as amusement parks, snooker or gaming centers, and live performances.

### Endorsement of Cinema Tickets:

- **Purpose**: The endorsement of cinema tickets by commercial tax authorities refers to the process where each cinema ticket sold is stamped or endorsed by the tax authorities. This serves as proof that the applicable Entertainment Tax has been paid on the ticket sale.

- **Procedure**: Cinemas are required to present the tickets to the commercial tax authorities before or after the show along with the payment of Entertainment Tax. After verification, the authorities endorse the tickets to indicate that tax compliance has been met.

- **Importance**: Endorsement ensures that the cinema operators have paid the correct amount of Entertainment Tax to the government. It helps in monitoring tax compliance and prevents tax evasion.

### Compliance:

- **Collection and Remittance**: Cinema owners are responsible for collecting Entertainment Tax from patrons based on ticket sales and remitting the tax to the commercial tax department within the stipulated time frame.

- **Penalties**: Failure to comply with Entertainment Tax regulations, including the endorsement of cinema tickets, can lead to penalties and fines imposed by the tax authorities.

### Conclusion:

For accurate and current rates of Entertainment Tax in AP, and specific details regarding the endorsement of cinema tickets, it is recommended to contact the local commercial tax department or municipal corporation office. They will provide comprehensive guidance on registration, tax rates, compliance requirements, and any recent updates related to Entertainment Tax regulations applicable to your business in Andhra Pradesh.