Fort St. George, the seat of Tamil Nadu State Legislative Assembly
| Photo Credit: B. Jothi Ramalingam
The Tamil Nadu government has tabled a Bill in the Assembly that seeks to levy and collect a 10% entertainment tax for concerts, dramas, shows, or any other event conducted by an institution on payment for admission.
The Bill, tabled by Minister for Municipal Administration K.N. Nehru in the House, pointed out that the Tamil Nadu Local Authorities Entertainment Tax Act, 2017, provided for local bodies to levy and collect tax on certain specified entertainment and amusement events.
“However, there is no enabling provision for levy and collection of entertainment tax on concert, dramas, show, or any other event conducted by any institution, including an educational institution, on payment for admission,” the Bill pointed out.
Hence, the State government has decided to bring about suitable provisions for levy and collection of entertainment tax for these events also “at the rate of 10% on each payment for admission.”
When the Minister sought to move the Bill in the House, AIADMK member Agri S.S. Krishnamurthy rose to register his party’s opposition to the legislation. The Bill is expected to be taken up for consideration on Tuesday (December 10, 2024).
The Bill sought to include provisions to levy tax on events, including concerts, dramas, and shows, for which persons were required to make payment for admission by way of ticket, contribution, subscription or any other charges collected in any manner whatsoever.
It said that the definition of institution included educational institution, company, society, club, or any other association of persons by whatsoever name called.
Published – December 09, 2024 05:13 pm IST
