Entertainment tax branch

ISO Process Manual

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This branch is concerned with the collection of entertainment tax.  Basically entertainment
tax is divided into 4 categories,

* Tax on Cinema Theatres
* Tax on Cable Operators
* Tax on Video Parlours
* Tax on other Entertainment sources
* Other sources of entertainment including Pools, Circus.

All the licenses are issued for a calendar year, and must be renewed by the 31st of December of respective year.
For new license for the Talkies the following documents are required:

1) Registration Fees
2) Certificate for Electric Fitting
3) Film Division certificate
4) Certificate issued by Medical Officer
5) Certificate from P.W.D. about present condition of construction.
6) Lighting Conductor certificate.
7) Fire Extinguishing set certificate.
8) Certificate for availability of telephone.

For Renewal of licenses the following documents are required

1) All above documents (i.e. those required for new licenses) and fees for renewal.
2) Entertainment Inspectors certificate indicating "no pending tax on talkies".

The entertainment tax is collected based on population of that town/city.

Aims And Objectives

This section is concerned with the collection of Entertainment tax. Basically Entertainment tax is divided into 4 categories,

Tax on Talkies
Tax on Cable Operators
Tax on Video Parlours
Tax on other Entertainment sources


Talkies can be permanent and non-permanent i.e. touring talkies. So, licenses are issued accordingly. All the licenses are issued for a calendar year, and must be renewed by the 31st of December of respective year.

Other sources of entertainment include Pools, Video Game Parlours, Circuses, etc. Circuses are exempted from Entertainment tax. Pools have to pay RS. 2000/- per month.

Following are the aims of this department.

  • Implementation of Bombay Entertainment duty Act.
  • Recovery of Entertainment duty.
  • Over all control on the Recovery of Entertainment. Tax in respect of Cinema Halls,
  • Video Theatres, Dish Antennae, Video Games Etc.
  • Supervision over the Entertainment Duty Inspectors.

Organizational Structure

Collector
Additional collector
Residential Dy. Collector
District Entertainment Duty Officer
Entertainment Duty Inspector
Clerk

Documents Required for New License

For new license for the Talkies the following documents are required,

1) Registration Fees
2) Certificate for Electric Fitting
3) Film Division certificate
4) Certificate issued by Medical Officer
5) Certificate from P.W.D. about present condition of construction.
6) Lighting Conductor certificate.
7) Fire Extinguishing set certificate.
8) Certificate for availability of telephone.

Document Required for Renewal of License

For Renewal of licenses the following documents are required

1) All above documents (i.e. those required for new licenses) and fees for renewal.
2) Certificate from Energy and Workers Section.
3) Entertainment Inspectors certificate indicating "no pending tax on talkies".

Rates of entertainment duty (per month)

1) Cable connections and DTH

Area
Rate per cable connection
Rate per DTH connection
Municipal corporation Rs 45 Rs 45
A & B class municipal council Rs 30 Rs 30
C class municipal council Rs 15 Rs 15

2) Video games

Area
Single person machine
Multiple person machine
Municipal corporation Rs 750 Rs 1500
other than Municipal corporation Rs 550 Rs 1100

3) Video coach

Rs 1000/- per annum per bus with video facility.

Recovery of entertainment duty for the year 2008-09 up to December 2008

Target for 2008-09 (Rs in Lakhs) Recovery (Rs in lakhs)

Percentage of recovery

464 276.80
59.65%

Recovery of entertainment duty in 2008-09 upto September 2008

Type of entertainment source
Total numbers in district
Amount of duty recovered (Rs )
cinema theatres (all types)      44 8464321
Video houses 18 127387
Cable connections 74251 11735395
DTH connections 25458 4849470
Video games 01 9900
other sources - 2493689
TOTAL recovery   27680162
For further details contact the District Entertainment Duty Officer