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Bacolod City, Philippines Wednesday, February 9, 2011
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Amusement tax
payment pushed

BY CHRYSEE SAMILLANO

A resolution urging the Bacolod City Treasurer, through the Office of the Mayor, to implement the collection of a 30 percent amusement tax on all entertainment, sports, amusementor other similar places that collect admission fees as mandated by law, is being proposedby Councilors Caesar Distrito and Al Victor Espino.

The proposed resolution said the collection of 30 percent amusement tax is provided under Section 18 of Tax Ordinance 90-001, Series of 1993, as amended by C.O. 154, Series of 1995 and Article III, Section 155 of the New Local Government Code of 1991.

It said there are several establishments and events being held in Bacolod City that impose admission fees, but unfortunately, the owners or organizers have failed to pay the required 30 percent amusement tax to the city.

The proposed resolution said that one of the events is the football match between the Azkals and Mongolia today, where it was announced that there will be tickets sold at P300.

The Panaad Sports Complex, as the venue of the game is in the City of Bacolod, thus the city government will charge the organizers 30 percent for amusement tax, it said.

The 30 percent amusement tax should be collected as part of the ticket price, and this should not be an additional imposition to ticket buyers, it added.

The proposed resolution said only the Sangguniang Panlungsod has the authority to grant tax exemption as provided by law.

The organizers of the spots event did not apply for exemption of the amusement tax to the SP of Bacolod City, thus they are required to comply with the 30 percent amusement tax, it said.*CGS

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