Any local authority may levy a tax (hereinafter referred to as the entertainments tax) at a rate 3[not less than twenty four per cent and not more than forty eight per cent] on each price for admission to any entertainment.]
4[Provided that in the case of admission to cinema, the entertainment tax shall be at a rate not exceeding ten per cent on each price for admission to cinema.]
5[6[Provided further that] the rate thus fixed shall not be lower than the sum of the entertainment tax levied under this section and additional tax on entertainment levied under the Kerala Additional Tax on Entertainment and Surcharge on Show Tax Act, 1963 (22 of 1963) prevailing in the area prior to the date of commencement of the Kerala Decentralisation of Powers Act, 2000.]