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Question
Which of the following taxes is levied by the State Government only?
Options:
A .  Entertainment tax
B .  Wealth tax
C .  Income tax
D .  Gift tax
Answer: Option A
Answer: (a)
Entertainment tax is an indirect tax that is levied by the State Governments in India. it is levied on every financial transaction that is related to entertainment such as movie tickets, major commercial shows and big private festivals.
Some other forms of entertainment that are included in the purview of entertainment taxes :
Amusement parks
Video games
Arcades
Exhibitions
Celebrity stage shows
Sports activities

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