(1) The entertainments tax shall be levied in respect of each person admitted for payment, and in the case of admission by ticket, shall be paid by means of a ticket referred to in clause (a) 5[or clause (aa)] of subsection (1) of section 5, and in the case of admission otherwise than by ticket, shall be calculated and paid on the number of admissions.
1 Substituted by Act 19 of 1975(w.e.f 01-08-1975).
2 Inserted by Act 21 of 2013 (w.e.f 25-11-2012).
3 Added by Act 21 of 2013 (w.e.f 25-11-2012).
4 Inserted by Act 21 of 2013(w.e.f 25-11-2012).
5 Inserted by Act 21 of 2013 (w.e.f 25-11-2012).
(2) The entertainments tax in the case of admission otherwise than by ticket shall be recoverable from the proprietor.
(3) Where the 1[payment of the price for admission] to an entertainment is made wholly or partly by means of a lump sum paid as a subscription or contribution to any institution, or for a season ticket or for the right of admission to a series of entertainments or to any entertainment during a certain period of time, the entertainments tax shall be paid on the amount of the lump sum, but where the local authority is of the opinion that the payment of a lump sum or any payment for a ticket represents payment for other privileges, rights or purposes besides the admission to an entertainment or covers admission to an entertainment during any period during which the tax has not been in operation, the tax shall be levied on such amount as appears to the local authority to represent the right of admission to entertainments in respect of which the entertainments tax is payable.
2[(4) Notwithstanding anything contained in the Kerala Cinemas (Regulation) Act, 1958 (32 of 1958) or in the Kerala Panchayat Raj Act, 1994 (13 of 1994) or in the Kerala Municipality Act, 1994 (20 of 1994), no licence or permit for conducting a cinema theatre and exhibition thereof shall be renewed by the local authority concerned unless the proprietor of such theatre has remitted the entertainment tax due up to the preceding month.]