Entertainment

To seek permission for events NOC / 4(2)(B) Form is to be filled up by the Applicant/ Event Manager. Click here to print the form.

Entertainment Tax Rate Structure

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

Sr.No. 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. 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. Essel World & Fantasy Land Amusement Park. First three years, full exemption.
From 4th year 50% on admission rates fixed by the Proprietor.
From 6th year 15% on admission rates fixed by the Proprietor.
8. Water Kingdom. First three years, full exemption.
From 4th year 50% on admission rates fixed by the Proprietor.
From 6th year 10% on admission rates fixed by the Proprietor.
9. Water Rides. 10% on admission rates fixed by the Proprietor.
10. Cable. Rs.30/- per Month per Connection.
11. Go Carting. Rs.2000/- per Car per Month.
12. Discotheque. 1) Five Star Hotel – Rs.2,00,000/- per Month per Discotheque.
2) Other Hotels or Other 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 Entertainment Lottery.
2) 5% on Contest.
3) All Lotteries are banned by the Government.
15. Advertisement Tax. 30% on Advertisement Agreement Amount.
16. Multiplex Theaters. First three years, full exemption.
From 4th year 25% on admission rates fixed by the Proprietor.
From 6th year 100% on admission rates fixed by the Proprietor.

Requirements for the Permission of Entertainment Programme or Entertainment Items as under


Sr.No. Entertainment Item Application Procedure
1. Video Exhibition. Application to be submitted 10 days in advance along with Police Licence, Place
of Entertainment, 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 Connection wise rate.
4. Betting Tax. Betting Tax collected in Mumbai Suburban District at 3 Race-Course 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, Class wise No.of Seats,Class wise Rate of Ticket.
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.

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(c) हे मुंबई उपनगर जिल्ह्याचे अधिकृत संकेत स्थळ आहे. सर्व अधिकार राखीव.