कुशीलवा रूपाजीवाश्च वेतनार्धं दद्युः ॥ कZ_०५.२.२३ ॥
kuśīlavā rūpājīvāś ca vetanārdhaṃ dadyuḥ
Actors/performers and those who earn a living by “rūpa” (display/appearance—performative or show-based work) shall remit half of their earnings (as due).
Entertainment income is variable and event-based; a proportional rule is easier to apply across fluctuating receipts.