AMUSEMENT TAX RA7160
GOVERNING LAWS
RA7160
Sec. 140. Amusement Tax. (a) The province may levy an amusement tax to be collected from the proprietors, lessees, or operators of theaters, cinemas, concert halls, circuses, boxing stadia, and other places of amusement at a rate of not more than thirty-percent (30%) of the gross receipts from admission fees.
(d.) The Sangguniang Panlalawigan may prescribe the time, manner, terms and conditions for the payment of tax. In case of fraud or failure to pay the tax, the sangguniang panlalawigan may impose such surcharges, interests and penalties as it may deem appropriate.
(e.) The proceeds from the amusement tax shall be shared equally by the province and the municipality where such amusement places are located.
Sec. 447. Power, Duties Functions and Compensation. (a) (1) The Sangguniang Bayan, as the legislative body of the municipality, shall enact ordinances, approve resolutions xxx for an efficient and effective municipal government xxx
(iii) Approve ordinances imposing a fine not exceeding P2,500 or an imprisonment not exceeding 6-months, or both in the discretion of the court, for the violation of municipal ordinances;
(iv) Adopt measures to protect to protect the inhabitants of the municipality from the harmful effects of man-made or natural disasters and calamities xxx
(2) (ii) Subject to the provisions of Book II of this code and upon the majority vote of all the members of the sangguniang bayan, enact ordinances levying taxes, fees and charges, prescribing the rates thereof for the general and specific purposes xxx
(3) Subject to the provisions of Book II of this code, grant franchise, ENACT ORDINACES AUTHORIZING THE ISSUANCE OF PERMIT OR LICENSES, OR ENACT ORDINACES LEVYING TAXES, FEES AND CHARGES UPON SUCH CONDITIONS AND FOR SUCH PURPOSES INTENDED TO PROMOTE THE GENERAL WELFARE OF THE INHABITANTS OF THE MUNICIPALITY;
(4) (iv) Regulate the establishment, operation, and maintenance of entertainment or amusement facilities
RA7160
Sec. 140. Amusement Tax. (a) The province may levy an amusement tax to be collected from the proprietors, lessees, or operators of theaters, cinemas, concert halls, circuses, boxing stadia, and other places of amusement at a rate of not more than thirty-percent (30%) of the gross receipts from admission fees.
(d.) The Sangguniang Panlalawigan may prescribe the time, manner, terms and conditions for the payment of tax. In case of fraud or failure to pay the tax, the sangguniang panlalawigan may impose such surcharges, interests and penalties as it may deem appropriate.
(e.) The proceeds from the amusement tax shall be shared equally by the province and the municipality where such amusement places are located.
Sec. 447. Power, Duties Functions and Compensation. (a) (1) The Sangguniang Bayan, as the legislative body of the municipality, shall enact ordinances, approve resolutions xxx for an efficient and effective municipal government xxx
(iii) Approve ordinances imposing a fine not exceeding P2,500 or an imprisonment not exceeding 6-months, or both in the discretion of the court, for the violation of municipal ordinances;
(iv) Adopt measures to protect to protect the inhabitants of the municipality from the harmful effects of man-made or natural disasters and calamities xxx
(2) (ii) Subject to the provisions of Book II of this code and upon the majority vote of all the members of the sangguniang bayan, enact ordinances levying taxes, fees and charges, prescribing the rates thereof for the general and specific purposes xxx
(3) Subject to the provisions of Book II of this code, grant franchise, ENACT ORDINACES AUTHORIZING THE ISSUANCE OF PERMIT OR LICENSES, OR ENACT ORDINACES LEVYING TAXES, FEES AND CHARGES UPON SUCH CONDITIONS AND FOR SUCH PURPOSES INTENDED TO PROMOTE THE GENERAL WELFARE OF THE INHABITANTS OF THE MUNICIPALITY;
(4) (iv) Regulate the establishment, operation, and maintenance of entertainment or amusement facilities