State Act
Section 166. Levy of entertainment tax on complimentary ticket and connections.
THE BRUHAT BENGALURU MAHANAGARA PALIKE ACT, 2020
This Act was repealed on 15 May 2025 by the Greater Bengaluru Governance Act, 2024 (Karnataka Act 36 of 2025), s.361(1); it may still apply to matters that began before then.
166. Levy of entertainment tax on complimentary ticket and connections.- (1) There shall be an entertainment tax levied by and paid to the Corporation on every complimentary ticket issued by the proprietors of entertainment who possess a valid license to host ticket based entertainment or who own or manage the place of ticket based entertainment and the tax on such complimentary ticket shall be paid on the actual value of ticket or as per the value as determined by the Chief Commissioner from time to time. (2) There shall be an entertainment tax levied by and paid to the Corporation on every complimentary connection provided by the proprietors of entertainment who possess a valid license under such applicable laws to provide cable television service or direct to home service and the tax on such complimentary connection shall be paid on the actual value of ticket or as per the value determined by the Chief Commissioner.