LOCAL AUTHORITIES ENTERTAINMENTS TAX ACT, 1961
Amusement park having an investment of Rupees 20 crores and above but below Rupees 50
crores and having area to an extent of 6 hectares and above but below 10 hectares (excluding Rs. 50 to 60 lakhs
the area provided for parking vehicles and other unutilized/vacant area)
Amusement park having an investment of Rupees 50 crores and above and having area to an extent
of 10 Rs. 80 to 100 lakhs hectares and above (excluding the area provided for parking vehicles and other Rs. 80 to 100 lakhs
Provided that during the first four-year period of operation of an amusement park,the annual entertainment tax leviable shall be relaxed at the following rates, namely:-
Period Relaxation of rate of entertainments tax
(a) First year Sixty per cent
(b) Second year Forty per cent
(c) Third year Twenty per cent
(d) Fourth year Ten per cent
Provided further that the local authority may permit the proprietor of an amusement park to pay the entertainment tax in equated monthly instalments.
Explanation 1.- Amusement park means a permanent out door facility set up for entertainment which may include structures and buildings where admission is based on payment.
Explanation 2.— For the purpose of this section, in categorizing the amusement park, if both the investment and area of land do not come under any of the above categories, but either the investment or the area comes under any one of the categories, the amusement park shall be assessed in the category to which the higher rate of tax is applicable.
(2) (a) The Government may by notification in the Gazette constitute a committee for the purpose of categorization of the amusement parks, ensuring the safety of parks and to advise the Government for review of the tax structure every three years.
(b) The Committee shall consist of—
(1) The Secretary to Government, Local Self Government Department (Urban) —ex-officio;
(ii) The Secretary to Government, Local Self Government Department (Rural) —ex-officio;
(iii) The Secretary to Government, Finance (Expenditure) — ex-officio;
(iv) The Secretary to Government, Tourism —ex-officio;
(V) Chair Person, Mayors' Chamber;
(vi) Chair Person, Municipal Chairpersons' Chamber; Sosvaesindario
(vii) President, Kerala Grama Panchayat Association
(viii) Chief Town Planner
(c) The Committee shall exercise such other functions as may be specifically authorised in this behalf.]
78[3C. Levy and Collection of cess.(1) There shall be levied and collected a cess for the purpose of the Kerala Cultural Activists' Welfare Fund constituted under the Kerala Cultural Activists' Welfare Fund Act, 2010 (6 of 2011) at such rate not exceeding three rupees on each admission to cinema, the price of admission to which exceed twenty five rupees, as the Government may, by notification in the Gazette, specify, from time to time.
(2) The cess levied under sub-section (1) shall be collected by the local authority along with the tax on each price for admission to cinema and the proceeds of the cess, less collection
7B. Section 3C inserted by Act 21 of 2013, w.e.f. 25-11-2012. Ces dari A