Amendment status not verified — confirm the current text below against the official source.
General provisions regarding the levy of the tax and the rate of tax. —Any local authority may levy a tax (hereinafter referred>\to ^svth<; entertainments tax) at a rate not less than ten per cent and not more than twenty five per cent on each payment for admission to any entertainment. ' ‘ " ' - - - , 4. Composition and consolidated paymentjof tax.—On the application of the proprietor of any entertainment m respect of which the entertainments tax is payable under section 3, the local authority may, subject to1 such rules as may be made b> the Government in this hphalf,.- compound the tax payable in respect of such entertainment for a consolidated payment. I / * l ( 463