| Tax on amusement and recreation * |
| Irrespective of local area there shall be levied and paid to the State Government a tax at the rate of twenty pervent (20%) on each payment for admission to or participation in amusement or recreation. The Tax so levied shall be paid by the proprietor of such amusement or recreation. |
* APET Act No 31 of 2005 has inserted this section. |