Corporation to collect entertainment tax

The Tamil Nadu Entertainments Tax Act of 1939, which mandated the collection of entertainment tax to the Commercial Taxes Department (CTD), has been repealed. 

From July 1, as per Section 3(1) of the Tamil Nadu Local Bodies’ Entertainments Tax Act, 2017, will come into force, the local bodies will be empowered to collect the entertainment taxes. 

Until June 30, the entertainment tax will be collected by the Commercial Taxes Department. The entertainment tax is paid every Tuesday by the theatre owners. 

After the roll-out of the new act, for the period between July 1 and 3, the entertainment tax should be paid on July 4 to the local body, while the tax between July 4 and 10, should be paid on July 11.