Mumbai Suburban District

Implementation of Entertainment Duty Act. 1923 / Betting Tax Act, 1925 and Lottery Tax Act 1955

Sno	Entertainment items	Present Taxation Rates
1	Theatre + Video Exhibition	45% on payment for Admission fee fixed by the Proprietor.
2	Video Game	1) Rs.1000/- per month per machine for single Player. 2) Rs.2000/- per month per machine for Double Player.
3 3	Events Exhibitions including sponsor Shows.	25% of the Gross Ticket Rate
4	Dance Bars	Rs. 30,000/- per dance floor per month
5	Pool Parlour	Rs. 5000/- per Pool Table per month in advance
6	Bowling Ally	Rs. 5000/- per lane per month in advance
7 77	Essel World & Fantasy Land Amusement Park	First three years, full exemption and from fourth year 50 % of 15 %. From 6^th year 15 % on Admission fixed by the Proprietor @ on net amount of Admission .
8	Water Kingdom	First three years, full exemption and from fourth year 50 % of 10 %. From 6^th year 10 % .
9	Water Rides	10 % of the Admission Rate .
10	Cable	Rs, 30/- per month per connection .
11	Go Carting	Rs. 2000/- per car per month .
12	Disco Theque	1) Five Star Hotel – Rs. 2,00,000/- per month per Discotheque . 2) Other Hotels or Places – Rs. 1,00,000/- per month Per Discotheque .
13	Betting Tax	1) 10 % on Investment . 2) 20 % on Book Maker Investment .
14	Lottery Tax	1) 25 % on Ent. Lottery. 2) 5 % on Contest. 3) All Lotteries banned by the Government.
15	Advertisement Tax	30 % on Advertisement Agreement Amount.
16	Multiplex Theaters	First three years full exemption and from 4^th Year 25 % on admission rates fixed by the Proprietor. From 6^th year 100 % on admission rates fixed by the Proprietor.

Requirements for the Permission of Ent. Programme or Ent. Items as under

1) Video Exhibition	Application to be submitted 10 days in advance along with Police Licence, Place of Ent. Agreement and Rs.5000/- NSC for Security Deposit .
2) Events (Western Music) and Exhibition	Application to be submitted 10 days in advance along with Police Licence, Place of entertainment NOC. Rate of ticket Class of ticket and selling counters list if the sale of tickets out lets.
3) Cable	Application to be submitted 10 days in advance along with Distributor's NOC, Certificate from Post Office as per Cable NetWork Act 1945. N.S.C. - on Total Monthly Collection of total Connectionwise rate.
4) Betting Tax	Betting Tax collected in Mumbai Suburban District 3 offcourse Betting Centres.
5) Theatre	Application to be submitted 10 days in advance along with Police Licence ( Performance Licence, Ticket Selling Licence and Permission Licence). Daily No. of Shows, No. of Class, No. of Seats Class wise. Rate of Ticket Class Wise.
6) Video Games	Application to be submitted 10 days in advance along with Police Licence, Place Agreement, No. of Video Games Machine, Place of Entertainment of Video Game Parlour.