Friday, November 16, 2007

Section 3G.01 Amusement Tax

Article G. Amusement Tax

Section 3G.01 Imposition of Tax - There is hereby levied a tax to be collected from the proprietor, lessees, or operators of theaters, cinemas, concert halls, circuses, boxing stadia, and other amusement places at the rate of fifteen percent (15%) of the gross receipt from admission fees.

Section 3G.02 Manner of Computing the Tax – In cases of theaters or cinemas, the tax shall be deducted and withheld by their proprietors, lessees, or operators and paid to the City Treasurer before the gross receipt are divided between said proprietors, lessees, or operators and the distributors of the cinematographic films.

Section 3G.03 Exemptions - The holding of operas, concerts, dramas, recitals, paintings, and art exhibitions, flower shows, musical programs, literary and oratorical presentation, except pop, rock, or similar concerts shall be exempt from the payment of the tax imposed herein but subject to permits and regulatory fees imposed in this Code.

Section 3G.04 Accrual of Proceeds of the Tax – The proceeds from the amusement tax shall accrue entirely to the General Fund of the City.

Section 3G.05 Time and Manner of Payment - The tax imposed herein on the gross receipts within the first ten working days of the month shall be paid to the City Treasurer on Monday of the week following and every Monday thereafter.

A ten-day amusement tax return indicating the gross receipt for ten (10) days duly certified by the proprietor, owner, operator, or lessee under oath shall be submitted to the City Treasurer every tenth day payment of the tax. The City Treasurer shall compare the return with the corresponding record of inspectors assigned during the week and verify the correctness of the return before acknowledging the tax payment.

For taxable concerts not regularly held, the operators or organizers are required to deposit with the City Treasury the estimated amount of tax for the undertaking before the holding of the concert. After the actual concert the actual amusement tax will be computed based on the actual gross receipts and the appropriate adjustments on the advance payment be made.

Section 3G.06 Surcharge for Late Payment - Failure to pay the levied tax on time, a surcharge of twenty-five percent (25%) of the original amount of tax due will be made, such surcharge to be paid at the same time and in the same manner as the tax due.

Section 3G.07 Interest on Unpaid Tax – In addition to the surcharge for late payment, there shall be imposed upon the unpaid amount interest of two percent (2%) per month from the due date until the tax is fully paid but in no case shall the total amount on the unpaid interest or portion thereof exceed thirty-six (36) months.

Section 3G.08 Administrative Provision

(a) All admission tickets of amusement places subject to tax impose in this Article shall be registered with the Office of the City Mayor without charge who shall mark said tickets properly with the word “REGISTERED” and keep a record thereof. The Office of the City Mayor shall likewise issue a certification to the owner, proprietor, or lessee to the effect that such quantity, denomination and serial numbers of admission tickets were duly registered with his Office. A color scheme and numbering system shall be prescribed by the Office of the City Mayor for control purposes.

(b) The City Mayor shall require owners, proprietors, operators or lessees of amusement places to provide their establishment with two boxes, one marked with letter “O” for operator and the other marked with letter “G” for government in the place where tickets are presented by customers. Duly registered admission tickets shall be cut in halves upon presentation of the same by customers. One-half of the ticket shall be deposited in the box marked with letter “O”, and the other half shall be deposited in the box marked with letter “G”.

(c) The boxes for used admission tickets shall be provided with two lock devices. One lock device shall be provided with padlock by the management while the other lock device shall be provided by the City Government. Both boxes shall be opened daily in the presence of representatives from the management and the city government who shall certify the number of admission tickets by denomination in the daily count sheet. The daily count sheets of admission tickets shall be attached to the Weekly Amusement Tax Return to be submitted to the Office of the City Mayor. The City Treasurer shall be furnished a copy of such return.

Section 3G.09 Penalty – Any violation of the provision of this Article shall be punishable by a fine of not less than One Thousand Pesos (PhP1,000.00) but not more than Five Thousand Pesos (PhP5,000.00) or imprisonment of not less than one (1) month but not more than six (6) months or both, at the discretion of the Court.

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