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Under this Act, where the rate of charges for accommodation for residence in a lodge is not less than Rs.200/- but less than Rs.500/- per room per day tax shall be payable at 5% of such rate, the rate of charges for accommodation is not less than Rs.500/- but less than Rs.1000/- per room per day tax shall be payable at 10%, the rate of charges for accommodation where such rate is Rs.1000/-or more per room per day tax shall be payable at 12.5%. The registration fee is Rs.500/- for Principal Place and Rs.100/- for additional place of business. The Proprietor shall get registered where rate of charges for accommodation/ residence per Room per day is not less than Rs.100/-. |
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