Panchayat:Repo18/vol2-page0251

Sec. 3B                                                                          LOCAL AUTHORITIES ENTERTAINMENTS TAX ACT, 1961                                                                         251
accommodation in a place of entertainment and includes in respect of any person who, having been admitted to one part of a place of entertainment, is subsequently admitted to another part thereof for admission to which a higher payment is required;]
           (8) 'proprietor' in relation to any entertainment includes any person responsible for the management thereof.

• [3. General provision regarding the levy of tax and the rate of tax.- Any local authority may levy a tax (hereinafter referred to as the entertainments tax) at a rate 5[not less than twenty four per cent and not more than forty eight per cent] on each price for admission to any entertainment:]

           [Provided that the rate thus fixed shall not be lower than the sum of the entertainment tax levied under this section and additional tax on entertainment levied under the Kerala Additional Tax on Entertainment and Surcharge on Show Tax Act, 1963 (22 of 1963) prevailing in the area prior to the date of commencement of the Kerala Decentralisation of Powers Act, 2000.]
           7[3A. Entertainment tax on seating capacity.— Notwithstanding anything contained in Sections 3 and 4, a local authority may levy entertainment tax based on seating capacity in the manner prescribed.]
           7A[3B. Entertainment tax for amusement parks.– (1) Notwithstanding anything contained in sections 3, 3A and 4 and subject to such rules as may be made by Government in this behalf, a proprietor of an amusement park shall pay an annual entertainment tax fixed by the local authority within the range of rates specified against each category, namely:-
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                                        Category                                                                                                      Range of rates of entertainment tax to be fixed by the local authority
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CATEGORY A
Amusement park having an investment up to Rupees 3 crores and having area to
an extent of 2 hectares and below (excluding the area provided for parking                                                                                           Rs. 3 to 6 lakhs
vehicles and other unutilized/vacant area).
CATEGORY B
Amusement park having an investment of above Rupees 3 crores but below Rupees
10 crores and having area to an extent of above 2 hectares but below 4 hectares                                                                        Rs. 10 to 15 lakhs
(excluding the area provided for parking vehicles and other unutilized/vacant area).
CATEGORY C
Amusement park having an investment of Rupees 10 crores and above but below
Rupees 20 crores and having area to an extent of 4 hectares and above but below 6                                                                               Rs. 25 to 30 lakhs
hectares (excluding the area provided for parking vehicles and other unutilized/vacant
area).
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5. Substituted by Kerala Decentralisation of Powers Act, 2000 (Act 16 of 2000), Published in Kerala Gazette Extra No. 869 dt. 12-05-2000.
6. Proviso inserted by Ibid.
7. Section 3A Inserted by Kerala Decentralisation of Powers Act, 2000 (16 of 2000), published in Kerala Gazette Extraordinary No. 869 dt. 12-5-2000.
7A. Inserted by Act 26 of 2005