The Tamil Nadu government on Monday tabled a Bill in the Assembly that seeks to levy and collect a 10 per cent entertainment tax on concerts, dramas, shows, or any other event conducted on the premises of any institution or in any other place.

The Bill, tabled by Minister for Municipal Administration KN Nehru in the House, said that the Tamil Nadu Local Authorities Entertainment Tax Act, 2017, enables the local bodies to levy and collect tax on entertainment and amusements. However, there is no enabling provision for levying and collecting entertainment tax on concerts, dramas, shows, or any other conducted by an institution, including educational, on payment for admission.

The government has decided to make suitable provision to levy and collect entertainment tax for such events at the rate of 10 per cent on each payment of admission, the Bill said.