The correct answer is: Property tax.
Property tax is a tax levied on the value of real property, such as land and buildings. It is one of the most important sources of revenue for local governments in Tamil Nadu. Property tax is used to fund a variety of local services, such as schools, roads, and libraries.
Entertainment tax is a tax levied on the sale of tickets to entertainment events, such as movies, plays, and concerts. It is a relatively minor source of revenue for local governments in Tamil Nadu.
Professional tax is a tax levied on the income of professionals, such as doctors, lawyers, and accountants. It is a relatively minor source of revenue for local governments in Tamil Nadu.
Motor vehicles tax is a tax levied on the ownership of motor vehicles. It is a relatively minor source of revenue for local governments in Tamil Nadu.
In conclusion, property tax is the most important source of revenue for local bodies in Tamil Nadu. It is used to fund a variety of local services, such as schools, roads, and libraries.