The Haryana Municipal Entertainment Duty Act, 2019, establishes the legal framework for the State of Haryana to levy and collect entertainment duty on admissions to public events, such as exhibitions, performances, sports, and cinema. It mandates that proprietors of entertainment venues collect this duty from attendees and remit it to the local municipality. The Act outlines specific duty rates, provides for exemptions for charitable, academic, or public interest events, and establishes procedures for inspection, record-keeping, and penalties for tax evasion. For the ordinary citizen, this ensures that entertainment taxes are regulated and collected transparently, while supporting local municipal funds through entertainment-related revenue.
Official Legislative Text
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