Bill Type
Congress Name
Long Title
AN ACT EXEMPTING POP, ROCK OR SIMILAR CONCERTS FROM THE PAYMENT OF AMUSEMENT TAX ON GROSS RECEIPTS, AMENDING FOR THE PURPOSE PARAGRAPH (c) SECTION 140 OF REPUBLIC ACT 7160, OTHERWISE KNOWN AS THE LOCAL GOVERNMENT CODE OF 1991
Date filed
July 1, 2004
Scope
Legislative History
| House Bill/Resolution NO. HB00343 |
| FULL TITLE : AN ACT EXEMPTING POP, ROCK OR SIMILAR CONCERTS FROM THE PAYMENT OF AMUSEMENT TAX ON GROSS RECEIPTS, AMENDING FOR THE PURPOSE PARAGRAPH (c) SECTION 140 OF REPUBLIC ACT 7160, OTHERWISE KNOWN AS THE LOCAL GOVERNMENT CODE OF 1991 |
| ABSTRACT : The Local Government Code exempted from the payment of amusement taxes the holding of operas, concerts, dramas, recital, painting and art exhibitions, flower shows, musical programs, literary and oratorical presentation exept pop, rock or similar concerts. The imposition of amusement taxes on these live concerts has discouraged organizers and the artists from holding concerts in various venues nationwide. In line with the policy of the State to promote, support and strengthen the development of the entertainment industry, this bill seeks to exempt pop, rock and similar concerts from the payment of amusement tax. |
| PRINCIPAL AUTHOR/S : MARCOS, IMEE R. |
| DATE FILED : 2004-07-01 |
| SIGNIFICANCE: NATIONAL |
| ACTIONS TAKEN BY THE COMMITTEE ON RULES |
| REFERRAL TO THE COMMITTEE ON LOCAL GOVERNMENT ON 2004-07-27 |
Abstract
The Local Government Code exempted from the payment of amusement taxes the holding of operas, concerts, dramas, recital, painting and art exhibitions, flower shows, musical programs, literary and oratorical presentation exept pop, rock or similar concerts. The imposition of amusement taxes on these live concerts has discouraged organizers and the artists from holding concerts in various venues nationwide. In line with the policy of the State to promote, support and strengthen the development of the entertainment industry, this bill seeks to exempt pop, rock and similar concerts from the payment of amusement tax.'
Disclaimer
Note: Legislative history and other information accessed from Congress Legis. Information as of April 20, 2022.