ENTERTAINMENTS DUTY

ENTERTAINMENTS DUTY

The entertainments duty is administered under the Punjab Entertainments Duty Act/Rules 1958. This duty is levied on admission to any entertainment. According to the Punjab Entertainments Duty Act 1958, entertainment includes any exhibition, performance, amusement or horse-racing to which persons are admitted at payment. The rate of duty varies according to the class/type of entertainment which details are given below :-

Entertainment Duty is levied :-
Entertainment Duty is levied as follows:
65% of the Admission Charged on any Exhibition, Performance, Amusement, Game or Sport.
20% of the payment for admission to stage Dramas & Theatres.
200% of the payment for admission to Horse Racing.
10% Entertainment Duty as Government share on the amounts share-cum-prize tickets recovered on accounts maintained through Totalizator installed in the Lahore Race Club. 
Entertainment Duty @ 30 % has been fixed by converted into a "Fixed Charge per Day" in respect of different categories of Cinema Houses Screening or exhibiting movies with from 1-7-2001 for a period of five years. Rates of fixed charge per day Entertainment Duty of each category is detailed below:
Category of Cinema Houses     Fixed Charge per Day Entertainment Duty (Rupees)
A                                                            25000/-
B                                                            2000/-
C                                                            1500/-
D                                                            1000/-
E                                                            500/-
F                                                            200/-

Government's share from the Lahore Race Club (LRC)

@ Rs.50,000/- per race day for the calendar year, 2004 as Government's Share/ Entertainment Duty from the Lahore Race Club (vide Home Department's Notification No.S.O.(JUDL-III)10-1/99(P-II), dated 19.6.2004).

Exemption:

All CINEMA HOUSES, screening or exhibiting movies, have been exempted from payment of Entertainment Duty for a period of two years w.e.f. 01.07.2004 vide Excise and Taxation Department's Notification No.SO(Excise)(E&T)2-3/2004, dated 30.06.2004.All TOURING TALKIES have been exempted from the payment of Entertainment Duty for a period of five years w.e.f 01-07-2001. vide Excise and Taxation Department's Notification No.S.O.(Tax)(E&T)1-5/89(P-II), dated 18.07.2001.
 Exemption from the liability to pay the Entertainment Duty is provided to any entertainment where the Collector/District Officer concerned is satisfied that the whole of the net proceeds of it will be devoted to philanthropic, charitable, educational, athletics, sports, national or scientific purposes. (Procedure for seeking exemption has been explained in Sections 8(1) and 9 of the Punjab Entertainments Duty Act 1958 read with Rule 26 of the Punjab Entertainments Duty Rules, 1958)