Tamil Nadu Entertainments Tax (Amendment) Act, 2000*
| [Tamil Nadu Act No. 17 of 2000] | [31st May, 2000] |
An Act further to amend the Tamil Nadu Entertainments Tax Act, 1939.
Be it enacted by the Legislative Assembly of the State of Tamil Nadu in the Fifty-first Year of the Republic of India as follows:-
* Received the assent of the Governor on the 31st May, 2000 and published in the Tamil Nadu Government Gazette, Extraordinary.
1. Short title and commencement.- (1) This Act may be called the Tamil Nadu Entertainments Tax (Amendment) Act, 2000.
(2) It shall come into force on such date as the State Government may, by notification, appoint.
2. Amendment of section 4.- In section 4 of the Tamil Nadu Entertainments Tax Act, 1939 (??? Nadu Act X of 1939) (hereinafter referred to as the principal Act), in sub-section (1), in clause (a), in sub-clause (i), for the expression "thirty per tent", the expression "twenty-five per cent" shall be substituted.
3. Amendment of section 5-A.- In section 5-A of the principal Act, for the Table, the following Table shall be substituted, namely:-
"THE TABLE
| Local areas | Theatres. | Rate of tax for every show of new film. | Rate of tax for every show of old film. |
| (1) | (2) | (3) | (4) |
| (a) Municipalities, Selection Grade. | (i) Permanent and semipermanent theatres. (ii) Temporary (touring) and open air theatres. | 19 per cent of the gross collection capacity for every show. 14 per cent of the gross collection capacity for every show. | 15 per cent of the gross collection capacity for every show. 12 per cent of the gross collection capacity 1 every show. |
| (b) Municipalities, First Grade. | (i) Permanent and semipermanent theatres. (ii) Temporary (touring) and open air theatres. | 18 per cent of the gross collection capacity for every show. 14 per cent of the gross collection capacity for every show. | 15 per cent of the gross collection capacity fo every show. 11 per cent of the gross collection capacity to every show. |
| (c) Municipalities, Second Grade. | (i) Permanent and semi-permanent theatres. (ii) Temporary (touring); and open air theatres. | 17 per cent of the gross collection capacity for every show. 13 per cent of the gross collection capacity for every show. | 13 per cent of the gross collection capacity for every show. 10 per cent of the gross collection capacity for every show. |
| (d) Municipalities, Third Grade. | (i) Permanent and semi-permanent theatres. (ii) Temporary (touring) and open air theatres. | 14 per cent of the gross collection capacity for every show. 12 per cent of the gross collection capacity for every show. | 12 per cent of the gross collection capacity for every show. 10 per cent of the gross collection capacity for every show. |
| (e) Selection Grade Panchayat towns. | (i) Permanent and semi-permanent theatres. (ii) Temporary (touring) and open air theatres. | 14 per cent of the gross collection capacity for-every show. 12 per cent of the gross collection capacity for every show. | 12 per cent of the gross collection capacity for every show. 9 per cent of the gross collection capacity or every show. |
| (f) Other Panchayat towns. | (i) Permanent and semi-permanent theatres. (ii) Temporary (touring) and open air theatres. | 14 per cent of the gross collection capacity for every show. 11 per cent of the gross collection capacity for every show. | 11 per cent of the gross collection capacity for every show. 9 per cent of the gross collection capacity for every show. |
| (g) Panchayat villages. | (i) Permanent and semi-permanent theatres. (ii) Temporary (touring) and open air theatres. | 12 per cent of the gross collection capacity for every show. 10 per cent of the gross collection capacity for every show. | 9 per cent of the gross collection capacity for every show. 8 per cent of the gross collection capacity for every show. |
| (h) Township (municipal). | (i) Permanent and semi-permanent theatres. (ii) Temporary (touring) and open air theatres. | 14 per cent of the gross collection capacity for every show. 12 per cent of the gross collection capacity. | 12 per cent of the gross collection capacity for every show. 10 per cent of the gross collection capacity. |
| (i) township (Panchayats) | (i) Permanent and semi-permanent theatres. (ii) Temporary (touring) and open air theatres. | 14 per cent of the gross collection capacity for every show. 11 per cent of the gross collection capacity for every show. | 11 per cent of the gross collection capacity for every show. 9 per cent of the gross collection capacity for every show." |
4. Amendment of section 5-B.- In section 5-B of the principal Act,-
(1) in sub-section (1), for the expression "section 5-A", the expression "section 4 in respect of the areas of Municipal Corporations and Special Grade Municipalities or under section 5-A" shall be substituted;
(2) for the Table, the following Table shall be substituted, namely:-
"THE TABLE
| Local areas. | Theatres. | Amount of tax for new film. | Amount of tax for old film. |
| (1) | (2) | (3) | (4) |
| ??? | (i) Permanent and semi-permanent theatres. | 22 per cent of the gross collection capacity for a show multiplied by 25. | 13 per cent of the gross collection capacity for a show multiplied by 23. |
| (ii) Open air theatres. | 12 per cent of the gross collection capacity for a show multiplied by 12. | 9 per cent of the gross collection capacity for a show multiplied by 12. | |
| ??? | (i) Permanent and semi-permanent theatres. | 21 per cent of the gross collection capacity for a show multiplied by 25. | 13 per cent of the gross collection capacity for a show multiplied by 23. |
| (ii) Open air theatres | 12 per cent of the gross collection capacity for a show multiplied by 12. | 9 per cent of the gross collection capacity for a show multiplied by 12. | |
| (c) Municipalities, Selection Grade. | (i) Permanent and semi-permanent theatres. | 17 per cent of the gross collection capacity for a show multiplied by 23. | 13 per cent of the gross collection capacity for a show multiplied by 23. |
| (ii) Temporary (touring) theatres. | 12 per cent of the gross collection capacity for a show multiplied by 14. | 9 per cent of the gross collection capacity for a show multiplied by 14. | |
| (iii) Open air theatres. | 12 per cent of the gross collection capacity for a show multiplied by 12. | 9 per cent of the gross collection capacity for a show multiplied by 12. | |
| Municipalities first Grade. | (i) Permanent and semi-permanent theatres. | 16 per cent of the gross collection capacity for a show multiplied by 21. | 13 per cent of the gross collection capacity for a show multiplied by 21. |
| (ii) Temporary (touring) theatres. | 11 per cent of the gross collection capacity for a show multiplied by 14. | 9 per cent of the gross collection capacity for a show multiplied by 14. | |
| (iii) Open air theatres. | 11 per cent of the gross collection capacity for a show multiplied by 12. | 9 per cent of the gross collection capacity for a show multiplied by 12. | |
| Municipalities, Second Grade. | (i) Permanent and semi-permanent theatres. | 14 per cent of the gross collection capacity for a show multiplied by 21. | 12 per cent of the gross collection capacity for a show multiplied by 21. |
| (ii) Temporary (touring) theatres. | 11 per cent of the gross collection capacity for a show multiplied by 14. | 9 per cent of the gross collection capacity for a show multiplied by 14. | |
| (iii) Open air theatres. | 11 per cent of the gross collection capacity for a show multiplied by 12. | 9 per cent of the gross collection capacity for a show multiplied by 12. | |
| Municipalities, Third Grade. | (i) Permanent and semi-permanent theatres. | 12 per cent of the gross collection capacity for a show multiplied by 21. | 10 per cent of the gross collection capacity for a show multiplied by 21. |
| (ii) Temporary (touring) theatres. | 10 per cent of the gross collection capacity for a show multiplied by 14. | 8 per cent of the gross collection capacity for a show multiplied by 14. | |
| (iii) Open air theatres. | 10 per cent of the gross collection capacity for a show multiplied by 12. | 8 per cent of the gross collection capacity for a show multiplied by 12. | |
| (g) Selection Grade Panchayat towns. | (i) Permanent and semi-permanent theatres. | 12 per cent of the gross collection capacity for a show multiplied by 17. | 9 per cent of the gross collection capacity for a show multiplied by 17. |
| (ii) Temporary (totting) theatres. | 9 per cent of the gross collection capacity for a show multiplied by 14. | 8 per cent of the gross collection capacity for a show multiplied by 14. | |
| (iii) Open air theatres. | 9 per cent of the gross collection capacity for a show multiplied by 12. | 8 per cent of the gross collection capacity for a show multiplied by 12. | |
| (h) Other Panchayat towns. | (i) Permanent and semi-permanent theatres. | 10 per cent of the gross collection capacity for a show multiplied by 17. | 8 per cent of the gross collection capacity for a show multiplied by 17. |
| (ii) Temporary (touring) theatres. | 9 per cent of the gross collection capacity for a show multiplied by 14. | 7 per cent of the grots collection capacity for a sow a multipiled by 14. | |
| (iii) Open air theatres. | 9 per cent of the gross collection capacity for a show multiplied by 12. | 7 per cent of the gross collection capacity for a show multiplied by 12. | |
| (i) Panchayat Villages | (i) Permanent and semi-permanent theatres. | 9 per cent of the gross collection capacity for a show multiplied by 16. | 8 per cent of the gross collection capacity for a show multiplied by 16. |
| (ii) Temporary (touring) theatres. | 8 per cent of the gross collection capacity for a show multiplied by 14. | 7 per cent of the gross collection capacity for a show multiplied by 14. | |
| (iii) Open air theatres. | 8 per cent of the gross collection capacity for a show multiplied by 12. | 7 per cent of the gross collection capacity for a show multiplied by 12. | |
| Townships (Municipal) | (i) Permanent and semi-permanent theatres. | 12 per cent of the gross collection capacity for a show multiplied by 21. | 10 per cent of the gross collection capacity for a show multiplied by 21. |
| (ii) Temporary (touring) theatres. | 10 per cent of the gross collection capacity for a show multiplied by 14. | 8 per cent of the gross collection capacity for a show multiplied by 14. | |
| (iii) Open air theatres. | 10 per cent of the gross collection capacity for a show multiplied by 12. | 8 per cent of the gross collection capacity for a show multiplied by 12. | |
| Townships (Panchayats) | (i) Permanent and semi-permanent theatres. | 10 per cent of the gross collection capacity for a show multiplied by 17. | 8 per cent of the gross collection capacity for a show multiplied by 17. |
| (ii) Temporary (touring) theatres. | 9 per cent of the gross collection capacity, for a show multiplied by 14. | 7 per cent of the gross collection capacity for a show multiplier by 14. | |
| (iii) Open air theatres. | 9 per cent of the gross collection capacity for a show multiplied by 12. | 7 per cent of the gross collection capacity, for a show multiplied by 12." |
Explanation.-For the purpose of this section,-
(i) ‘Municipal Corporation’ means the Municipal Corporations of Chennai, Madurai, Coimbatore, Tiruchirappalli, Tirunelveli, Salem or any other Municipal Corporation that may be constituted under any law for the time being in force.
(ii) "Municipality, Special Grade" means Special Grade Municipality constituted under the Tamil Nadu District Municipalities Act, 1920 (Tamil Nadu Act V of 1920)."
5. Amendment of section 5-E.- In section 5-E of the principal Act, after the expression "section 5-B", the expression "other than the areas of Municipal Corporations and Municipalities, Special Grade" shall be inserted.