Bill Type
Long Title
AN ACT AMENDING SECTION 140(a) OF REPUBLIC ACT NO. 7160, OTHERWISE KNOWN AS THE LOCAL GOVERNMENT CODE OF 1991, AND FOR OTHER PURPOSES
Congress Author
Date filed
July 17, 2001
Scope
Urgent Bill
No

Legislative History

House Bill/Resolution NO. House Bill No. 1073, 12th Congress of the Republic
FULL TITLE : AN ACT AMENDING SECTION 140(a) OF REPUBLIC ACT NO. 7160, OTHERWISE KNOWN AS THE LOCAL GOVERNMENT CODE OF 1991, AND FOR OTHER PURPOSES
ABSTRACT : "SEC. 140. Amusement Tax. - (a) The province may levy an amusement tax to be collected from the proprietors, lessees, or operators of theaters, cinemas and concert halls AT A RATE OF NOT ORE THAN TEN PERCENT (10%) OF THE GROSS RECEIPTS FROM ADMISSION FEES, AND FROM THE PROPRIETORS, LESSEES, OR OPERATORS OF 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.
PRINCIPAL AUTHOR/S : BARINAGA, ROSELLER L.
DATE FILED : 2001-07-17
SIGNIFICANCE: NATIONAL
CO-AUTHORS (Journal Entries) :
1. Syjuco (041 )
ADMINISTRATION BILL? No
URGENT BILL? No
ACTIONS TAKEN BY THE COMMITTEE
COMMITTEE REPORT NO. 01073
SUBMITTED ON 2002-12-02
SUBMITTED BY: JUSTICE, APPROPRIATIONS
RECOMMENDATIONS: approval
ACTIONS TAKEN BY THE COMMITTEE ON RULES
REFERRAL TO THE COMMITTEE ON LOCAL GOVERNMENT ON 2001-07-25

Abstract

"SEC. 140. Amusement Tax. - (a) The province may levy an amusement tax to be collected from the proprietors, lessees, or operators of theaters, cinemas and concert halls AT A RATE OF NOT ORE THAN TEN PERCENT (10%) OF THE GROSS RECEIPTS FROM ADMISSION FEES, AND FROM THE PROPRIETORS, LESSEES, OR OPERATORS OF 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.

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Note: Legislative history and other information accessed from Congress Legis. Information as of April 20, 2022.