Levy of entertainment tax

(1) Entertainment tax shall be levied and collected by the Corporation over any ticket based entertainment, non-ticket based entertainment and televised entertainment, in accordance with the Act: Provided that, the entertainment tax on televised entertainment shall be collected by the Corporation within the corporation area. (2) The rate of entertainment tax leviable for any ticket-based entertainment, non-ticket based entertainment and televised entertainment shall be determined by the Corporation by way of resolution.