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 |
|