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 Parlors
- 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 Parlors, Circuses, etc. Circuses are exempted from Entertainment tax. Pools have to pay RS. 2000/- per month.