Tax on Entertainment shows

(1) In addition to the tax under section 4 , there shall be levied and paid to the State Government in the case of entertainments held in the local areas specified in column (1) of the Table below, a tax calculated at the rates specified in the corresponding entry in column (2) thereof:

Local Authority Rate of tax for every show, other than the show specified in sub-section (1A) 1 2 (a) Municipal Corporations, the Secunderabad Cantonment  Area, Selection Grade, Special Grade and First Grade Municipalities Twelve Rupees (b) Second Grade and Third Grade Municipalities Eight Rupees (c) Gram Panchayats, town ships and any  other local      authorities;   (i) with a population of 15,000 and above Four Rupees (ii) with a population of less than 15,000 Two Rupees

Note : See Rule 28, Rule 29, Rule 30 & Rule 58 of AP Entertainment Rules, 1939. 1 Act No. 23 of 1988 has substituted this Table. (1A) 1[There shall be levied and paid to the State Government in addition to the tax under section 4. (i) 2[x x x] (ii) a tax of Rs. 50/- on every show of 16 mm. Cinematograph film exhibited in any of the local authorities of the State; and (iii) a tax of Rs. 50/- on every show of any film on television screen exhibited through video cassette recorder in any of the local authorities of the State.] 1 Act No.23 of 1998 has inserted this sub-section w.e.f 20-5-1988. 2 By Act No.23 of 1991 has omitted this w.e.f. 24-4-1991. (2) The tax levied under 1[sub-section (1) and (1A)] shall be recoverable from the proprietor. 1 Act No.23 of 1998 has substituted this w.e.f 20-5-1988. (3) The provisions of this Act other than sections 4, 6 , 1[x x x] and 13 shall, so far as may be, apply in relation to the tax payable under 2 [sub-section (1)] as they apply in relation to the tax payable under section 4. 1 Act No.3 of 1974 has omitted this. 2 Act No.23 of 1988 has substituted the bracketed words. Act No.24 of 1984 has substituted this Section w.e.f. 1-1-84.