The Andhra Pradesh Entertainment Tax (Amendment) Act, 1986

1. (1) This Act may be called the Andhra Pradesh Entertainments Tax (Amendment) Act, 2005.
2. (2) It extends to the whole of the State of Andhra Pradesh.
3. (3) It shall come into force on such date as the State

Amendment of section In section 9-A of the Andhra Pradesh Entertainments Tax Act, 1939, in clause

1. (a) of sub-section (4), for the words "not exceed one and half times", the words "not be less than three times but it may extend to five times" shall be substituted. 1. Short title, extent and commencement

1. (1) This Act may be called the Andhra Pradesh Entertainments Tax (Third Amendment) Act, 2005.
2. (2) It extends to the whole of the State of Andhra Pradesh.
3. (3) It shall be deemed to have come into force with effect on and from the 4th June, 2005. 2. Amendment of section 4 Amendment of section 4. In the Andhra Pradesh Entertainments Tax Act, 1939 (hereinafter referred to as the principal Act), In section 4,-
4. (1) for sub-section (1), the following shall be substituted namely,- “(1) There shall be levied and paid to the State Government a tax on the amount collected on actual sale of tickets for admission to every show (hereinafter referred to as Entertainments Tax) in respect of entertainments held in the theatres specified in column
5. (2) of the table below and located in the local areas specified in the corresponding entry in column
6. (1) of the said table, calculated at the rates specified in the corresponding entry in column
7. (3) thereof. THE TABLE Local Authority Theatre Rate of tax on sale of tickets (1)
8. (2) (3)
   • (a) Municipal
     • (i) A/C and Air Cooled 20 % Corporation Theatres
     • (ii) Other Theatres 18 %
   • (b) Selection
     • (i) A/C and Air Cooled 20 % Grade Theatres Municipality
     • (ii) Other Theatres 18%
   • (c) Special Grade
     • (i) A/C and Air Cooled 20 % Municipality Theatres
     • (ii) Other Theatres 18% Explanation-I:- For the purpose of this sub-section “the amount collected on the actual sale of tickets” means the total amount collected on the number of tickets sold for admission to each show excluding the permissible amount of service charge collected thereon but including the element of entertainment tax. Explanation-II:- For the purpose of this sub-section “Municipal Corporation of Hyderabad” means any local area as notified by the Government under section 3 of the Hyderabad Municipal Corporations Act, 1955 and also includes the pheripherial areas of Alwal, Rajandra Nagar, Gaddi Annaram Municipalities and the Secunderabad Contonment area. Explanation-III:- For the purpose of this sub-section and sub-section (1-A) any local area declared as a notified area and equated to that of a particular grade of Municipality under section 398-A of the Andhra Pradesh Municipalities Act, 1965, shall be deemed to be a municipality on the same grade to which the notified area is equated”.;
9. (2) after sub-section (1), the following new sub-section (1-A) shall be added, namely,- “(1-A) There shall be levied and paid to the State Government a tax on the Gross Collection Capacity on every show (hereinafter referred to as the Entertainments tax) in respect of entertainments held in the theatres specified in Column
10. (2) of the table below and located in the local areas specified in the corresponding entry in Column
11. (1) of the said table, calculated at the rates specified in the corresponding entry in Column
12. (3) thereof for the number of shows prescribed therein for every week. THE TABLE Local Authority Theatre Rate of tax on the Gross Collection Capacity per show. (1)
13. (2) (3)
    • (a) First Grade Municipality All categories of theatres 10% of the gross collection capacity per show multiplied by 21.
    • (b) Second Grade Municipality All categories of theatres 9% of the gross collection capacity per show multiplied by 21.
    • (c) Third Grade Municipality All Categories of theatres 8% of the gross collection capacity per show multiplied by 17.
    • (d) Gram Panchayats, Townships and any other local authorities;
14. (1) With a population of 15,000 and above
    • (i) Permanent and semi-permanent 7% of the gross collection capacity per show multiplied by 14.
    • (ii) Touring and Temporary 7% of the gross collection capacity per show multiplied by 10.
15. (2) With a population of 7,500 and above but below 15,000
    • (i) Permanent and Semi-permanent 6% of the gross collection capacity per show multiplied by 14.
    • (ii) Touring and Temporary 6% of the gross collection capacity per show multiplied by 10.
16. (3) With a population of less than 7,500
    • (i) Permanent and Semi-permanent 5% of the gross collection capacity per show multiplied by 14.
    • (ii) Touring and Temporary 5% of the gross collection capacity per show multiplied by 7. Explanation-I:- For the purpose of this sub-section the term “gross collection capacity per show” shall mean the notional aggregate of all payments for admission, the proprietor would realise per show, if all the seats or accommodation as determined by the licensing authority under the Andhra Pradesh Cinemas (Regulation) Act, 1955, in respect of the place of entertainment are occupied and calculated at the maximum rate of payments for admission as determined by the said licensing authority.”.

Section 5 of the principal Act shall be omitted.

The Andhra Pradesh Entertainments Tax (Amendment) Ordinance, 2005 is hereby repealed.