Levy of Entertainment Tax on Cable service
 
(1) 1Every Master Cable Operator shall pay entertainment tax every month for the number of connections provided to the subscriber either directly or through his cable operator at the rates specified under each category as given in the table below:-
Sl.NO Category Local Area Rate per connection per month
(1) (2) (3) (4)
1. A Municipal Cororations and Secunderabad Cantonment area Rs.5/-
2. B Selection Grade Municipalities Rs.4/-
3. C Grade-I & II Municipalities Rs.3/-
4. D Other Municipalities Rs.2/-
5. E Major Gram Panchayats Rs.200/- p.m. (Irrespective of no. of connections)
6. F Minor Gram Panchayats Rs.100/- p.m. (Irrespective of no. of connections)."
1 Sub-section 1 of Section 15A was substituted by Act No. 26 of 2002 w.e.f. 01.01.2003.

(2) (.......)

(3) The manner of levy and collection of tax under this section submission of returns and other incidental matters shall be such as may be prescribed.

(4) The provisions of Sections 9B to 11,14 to 19 and Section 20 shall mutates matandis apply in regard to the tax payable under this section as they apply to the tax payable under Sections 4 and 5 of this Act.

(5) The proceeds of the tax payable under this section within the limits of any local authority shall be apportioned between the State Government and the local authority concerned in a ratio of 10:90 respectively and the proceeds made over to the local authorities shall be utilized for such purposes as may be prescribed.--