❖ The state government has tabled a bill in the Assembly to amend the Tamil Nadu Local Authorities Entertainments Tax Act, 2017.

❖ The proposed amendment aims to empower the local bodies to levy a 10% entertainment tax on event where an admission fee is charged.

❖ It includes concerts, dramas, and other events conducted by any institution, including educational institutions,

❖ At present, there is no enabling provision for the levy and collection of the entertainment tax in such cases.