Amendment status not verified — confirm the current text below against the official source.
Levy of entertainment tax.- (1) Entertainment tax shall be levied and collected by the Corporation over ticket-based entertainment, non-ticket based entertainment and televised entertainment, in accordance with the Act: Provided that, the entertainment tax on televised entertainment shall be collected by the Corporation within the Corporation area. (2) The rate of entertainment tax leviable for any ticket-based entertainment, non-ticket based entertainment and televised entertainment shall be determined by the Corporation by way of resolution. (3) The dues for any entertainment which is liable to pay the entertainment tax but remains unpaid and / or are delayed then the rate of interest for delay and penalty thereon shall be levied as prescribed for the unpaid property tax dues and recovered in a manner mutatis mutandis provided for the recovery of the dues of the property tax: Provided that a City Corporation may, having regard to the conditions obtaining in the municipal area, decide not to levy, or postpone the levying of, any of the user charges as aforesaid.