Entertainment Tax
If a local government area conducts an entertainment activity within the meaning of the Entertainment Tax Ordinance in which money is collected, in such a case, the organizers of the entertainment activity must obtain a license from the local government area.If a person does the work without obtaining such a license, it is an offense under the criminal law, so there is the possibility of filing a case before the local magistrate and recovering the amount of tax owed to the local authority.
The first 10(ten) performances of an apprentice. (By a certificate issued by the Divisional Secretary of the residential area so far Frequency of concerts conducted should be confirmed.)
Entertainment Tax Ordinance
Entertainment Tax Regulations as mentioned in Gazette Extraordinary No. 9672 of 26/02/1947
Tickets of each denomination printed shall be submitted to the Secretary of the local council and sealed. (The request should be accompanied by a photocopy of the original cash receipt issued by the owner or manager of the printing press and a separate certificate issued by him confirming the quantity of tickets of each denomination printed.)
The amount subject to entertainment tax on the value of the number of stamped tickets should be deposited in the council.
| Procedure | Duration | Authority |
|---|---|---|
| *Request for Exemption from Entertainment Tax with Annexure 01 | * | *Organizer |
| *Notice to deposit the entertainment tax in the council | *Date of receipt of request | * Subject Clerk |
| *Collection of entertainment tax and issuance of receipt | * | * Subject Clerk |
| *Forwarding the request for exemption from entertainment tax to the provincial minister and submitting the formal form request for exemption from the tax to the minister in charge by the local government commissioner and getting approval. | *Within 3 days of receiving the request | *Subject Clerk |
| *Notifying the Council of the Minister's decision on the request. | *Within 7 days of receiving the request | *Secretary to the Minister in charge of Local Government |
| *Receipt of letter requesting refund of entertainment tax amount deposited with Annexure 02. | *Before the expiry of 30 days from the date of completion of the entertainment work | *Subject Clerk |
| *To arrange for the release of the deposited entertainment tax amount at the time of release. | *Within 7 days of receiving the request | *Subject Clerk |
| *Informing the organizer that the amount will be released when the deposited entertainment tax amount is released. | *Within 7 days of receiving the request | *Subject Clerk |
