Proprietor or owner of hotels situated in a state shall get registration under the state luxury tax act within 30 days of coming into effect of this act or within 30 days of starting of starting rooms with luxuries and shall pay luxury tax at rate specified in the act. For example, in Bihar rate of luxury tax are as follows:
Sr. No.
Particulars
Rate of Tax (in %)
1
On rent of such rooms or suits provided with luxuries as carry rent of Rs. 500 or more
5
2
On rent of such rooms or suits provided with luxuries as carry rent of Rs. 1000 or more
10
Documents or Information required for registration of luxury tax are as follows:
1.
Personal details, Contact Details of owners/partners along with details of capital & property owned
2.
Details of rooms and suits along with details of beds, facilities provided and rent
3.
Vat /Tin number of premise
4.
Municipal receipts of premise
5.
Lease/ Rent Agreement
Note :
1.
Thisservice is currently available in the state of Bihar only.
2.
Please Use Resources - List of Documents Required Tab tab to know more about documents required for registration at current date.