Entertainment Tax in Bihar State is 110% at present on admission on Rate whereas the Government has power by legislation upto 150% in the year 1985. Government of Bihar introduced the compounding of Entertainment applicable in whole of Bihar from 14 th August 1985. Whole of Bihar have been divided into Eleven category according to the population of that place.
| Population |
% |
Shows |
|
Upto 25000
|
10% |
14 |
|
25000 to 50000
|
13% |
17 |
|
50000 to 75000
|
15% |
17 |
|
75000 to 100000
|
17% |
19 |
|
100000 to 150000
|
19% |
23 |
|
150000 to 200000
|
21% |
23 |
|
200000 to 250000
|
23% |
23 |
|
250000 to 300000
|
25% |
23 |
|
300000 to 350000
|
28% |
23 |
|
350000 to 400000
|
30% |
25 |
Above 400000 Compounding of Entertainment tax is computed on the basis of Gross collection capacity per show (Admission Rater & Entertainment Tax & Gross collection)
|
