Rate of entertainment tax

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Guest

Guest (Querist)

28 February 2012 Sir,

A club provides entertainment packs and pays entertainment tax @ 20% on it. Please let me know if this rate is correct.

Thanks in adavnce

C A S.S.Agarwal, M.Com.,LL.B,

C A S.S.Agarwal, M.Com.,LL.B, (Expert)
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08 April 2012 There are various rates of entertainment Tax and it differs from one state to the other state. I am giving you the detailed rates of entertainment tax in Maharashtra as below

Rates Of Tax Under Entertainment Tax

SCHEDULE A

(See Section 3)

Sr. No.

Class of Entertainment

Rate of Tax

(1)

(2)

(3)

1.

Exhibition of cinema films by cinema halls or theatres having valid licence for exhibition under the Cinematograph Act, 1952 (Central Act 37 of 1952) and under the Goa, Daman and Diu Cinematograph
Rules, 1965,-

(a)

On payment for admission not exceeding Rs. 75/-

Nil

(b)

On payment for admission exceeding Rs. 75/-

25 %of the amount paid for admission

Note: For tickets exceeding denomination of Rs. 50/-, the entertainment tax should be charged separately in the ticket.

2.

A horse race either live or displayed for viewing through any electronic media connected with the help of server application or otherwise, to which persons are admitted on payment.

30% of the amount paid for admission plus 10% of the amount charged for betting.

3.

Any amusement or exhibition or performance or pageant, whether held indoor or outdoor, to which the persons are admitted on payment:.

(a)

On payment for admission not exceeding Rs. 100/-.

Nil

(b)

On payment for admission exceeding Rs. 100/- but not exceeding Rs. 500/-.

10% of the amount paid for admission

(c)

On payment for admission exceeding Rs. 500/-

15% of the amount paid for admission

4.

Dance performances, musical performances, theatrical performances including cultural programmes ballet and drama to which persons are admitted on payment:.

(a)

Dance performances and musical performances

(i)

On payment for admission not exceeding Rs. 500/-.

10% of the amount paid for admission.

(ii)

On payment for admission exceeding Rs. 500/-.

15% of the amount paid for admission.

(b)

Theatrical performances including cultural programmes and ballets:

(i)

On payment for admission not exceeding Rs. 100/-.

Nil

(ii)

On payment for admission exceeding Rs. 100/- but not exceeding Rs. 500/-.

10% of the amount paid for admission

(iii)

On payment for admission exceeding Rs. 500/-

15% of the amount paid for admission

(c)

Drama

Nil

5.

Game or sports (other than those specified in any of the Schedules appended to this Act), whether held indoor or outdoor, to which persons are admitted on payment.

Nil

SCHEDULE B

(See Section 3)

Sr. No.

Class of Entertainment

Rate of Tax

(1)

(2)

(3)

1.

River/boat cruise

15% of the amount paid for admission.

2.

Water sports or jet skiing or boat rides, parasailing motor cart rides or any other similar activities of entertainment.

Rs. 2500/- per boat per annum.

3.

Motor cart rides, where the payment for admission per person, per ride, exceeds Rs. 100/-.

10 % of the amount paid for admission.

SCHEDULE C

(See Section 3E)

Sr. No.

Class of Entertainment

Rate of Tax

(1)

(2)

(3)

(i)

Providing entertainment through antennae and cable television or antennae.

Rs. 15 /- per month per connection.

(ii)

Providing entertainment through cable television exclusively.

Rs. 15/- per month per connection.

(iii)

Providing entertainment by way of cyber café and pool parlour.

Five paise in a rupee of the amount charged for admission.

(iv)

Providing entertainment by way of DTH Disc services

Rs. 30/- per connection

Note:. In respect of entertainment provided with the aid of antennae or cable television where total number of connections are less than 25 and if the proprietor providing such entertainment is registered under this Act, no entertainment tax will be payable so long as his registration is in force.

SCHEDULE D

(See Section 3)

Sr. No.

Class of Entertainment

Rate of Tax

(1)

(2)

(3)

1.

Providing entertainment through casino, casino games, disco pubs / clubs / institutions/organizations/proprietors:

(a) By casino and casino games attached to hotels registered under the Goa Tax on Luxuries Act, 1988 (Act 17 of 1988).

Rs 500/- per person visiting the place of casino plus 15% of the sale of chips/coins or the receipts received by the proprietor/operators towards casino games either on slot machine or table games or any other games provided in the casino.

(b) By casino and casino games attached to off shore or floating vessels

Rs. 500/- per person visiting the place of casino plus 15% of the sale of chips/coins or the receipts received by the proprietor/operators towards casino games either on slot machine or table games or any other games provided in the casino.

(c) By disco pubs / clubs / institutions / organizations /proprietors / individuals.

10% of the amount paid for admission.

Note:

(1) The coupons for payment of entry fee as provided in column (3) above shall be printed by the Office of the Commissioner of Commercial Taxes and the casino operators shall purchase the said coupons on making necessary remittances into Treasury through the challan.

(2) Casino Operators shall sell the coupons to the persons visiting the casino and maintain a register showing daily visits and also indicate the serial number of the coupons purchased by each of such visitors. Every coupon so issued shall contain the date and time of its issue. The register shall be kept open for inspection to the officials of the Commercial Tax Department.

(3) The counterfoils of the coupons sold shall be returned by the casino operator to the Office of the Commissioner of Commercial Taxes with the statement by 10th of every succeeding month or at the time of purchase of new coupons, whichever is earlier.

(4) The Commissioner shall have powers to inspect the casinos and any person found entered in the casino without purchase of coupon then the proprietor or the person running such casinos shall be penalized in terms of sub-section (4) of section 8A of the Act.

(5) For the purpose of levy of tax under this Schedule, the sale of chips/coins or the receipts received by the proprietor/operator towards casino games either on slot machine or table games or any other games provided in the casino, shall be assessed for each calendar day.

SCHEDULE E

(See sub-sections (2) and (9) ofSection 3G and sub-section (1) of Section 3H)

Registration/renewal charges under the Goa Entertainment Tax Act, 1964 (Act 2 of 1964)

Sr. No.

Category of Proprietor / persons

Amount of registration charges / renewal charges

(1)

(2)

(3)

(i)

Multiplexes

Rs. 10,000/-

(ii)

Cinema halls or theatres other than multiplexes in municipal areas/ city corporation of Panaji area

Rs 5,000/-

(iii)

Cinema halls or theatre in other areas

Rs. 2,500/-

(iv)

Horse races whether live or otherwise

Rs. 2,500/-

(v)

Casinos/casino games attached to hotels registered under the Goa tax on Luxuries Act, 1988 (Act 17 of 1988)

Rs. 5,000/-

(vi)

Casinos/casino games on the floating off shore vessels

Rs. 10,000/-

(vii)

Cable television and/or antennae operators having connections not exceeding 100

Rs. 1,000/-

(viii)

Cable television and/or antennae operators having more than 100 connections but not exceeding 500 connections

Rs. 2,500/-

(ix)

Cable television and/or antennae operators having connections exceeding 500

Rs. 5,000/-

(x)

Headend Control Room/Distributors

Rs. 5,000/-

(xi)

Cyber café and pool parlour

Rs. 2,000/-

(xii)

Boat/river cruises, para sailing, go carts, water sports, boat rides, boat sports and Jetskiing

Rs. 1,000/-

(xiii)

Any proprietor or person who applies for grant of provisional registration under section 3H of the Act

Rs. 2000/-

(xiv)

Any other proprietor or person liable for registration under the Act and not covered under serial number (i) to (xiii) above

Rs. 1,000/-

Note: (a) The above registration/renewal fees are payable yearly as per class of entertainment.

(b) The hoteliers registered under the Goa Tax on Luxuries Act, 1988 (Act 17 of 1988) shall be exempted from payment of registration fees separately under the Goa Entertainment Tax Act, 1964 (Act 2 of 1964).

(c) Any part of the year to be considered as full year for the purpose of payment of registration/renewal charges.

(d) For change in ownership or succession of business during the year, the registration fees are to be paid afresh.

(e) Fees once paid as per the rates specified in column (3), shall not be refunded under any circumstances.