The Kerala Local Authorities Entertainments Tax Act, 1961
The Kerala Local Authorities Entertainments Tax Act, 1961
The Kerala Local Authorities Entertainments Tax Act, 1961, empowers local governing bodies in Kerala—specifically Panchayats and Municipalities—to levy and collect taxes on payments made for admission to entertainment events. This Act applies to proprietors of venues or events such as cinemas, sports matches, amusement parks, and other public performances. It establishes a structured system for tax collection, requiring the use of stamped tickets or registered mechanical barriers to ensure transparency. The law also provides specific tax exemptions for events that are educational, cultural, religious, or charitable in nature. For citizens, this Act ensures that entertainment venues operate within a regulated tax framework, contributing to local government revenue.
- 1. Short title, extent and commencement
- 2. Amendment of section 2
- 3. General provision regarding the levy of tax and the rate of tax
- 3A. Entertainment tax on seating capacity
- 3B. Entertainment tax for amusement parks
- 4. Composition and consolidated payment of tax
- 5. Admission of persons to entertainments subject to tax
- 6. Manner of payment of tax
- 6A. Entertainments tax on dramatic and circus performances
- 7. Entertainment exempted from payment of tax
- 7A. Power to exempt
- 8. Manner of recovery of tax and fines under the Act
- 9. Inspection by Local Authority
- 10. Penalty for non-payment of tax
- 11. Power of the Government to make rules
- 12. Power of Local Authority to make bye-laws
- 13. Repeal and Savings
PDF: pending for this language.