Exclusive Non-Profit Golf Club, Liability to Caterer's Tax

May 26, 1971 BIR RULING NO. 006-71 Exclusive non-profit golf club, liability to caterer's tax . Exclusive non-profit golf clubs are now subject to the caterer's tax of 3% of their gross receipts from the sale of the food or refreshments and to 7% of their gross receipts from the sale of "hard drinks" or distilled spirits, fermented liquors or wines, even if served to their members, in accordance with Section 191-A(2) of the Tax Code, as amended by Republic Act No. 6110. The last paragraph of said section provides as follows: "Where the establishments enumerated above are operated or maintained by clubs of any kind or nature (irrespective of the disposition of their net income and whether or not they cater exclusively to member or their guests) the keepers of the establishments shall pay the corresponding tax at the rates fixed above." Two sets of commercial invoices or receipts serially numbered in duplicate shall, therefore, be separately prepared and issued, one for each sale of food or refreshment served and another for each sale of "hard drinks" the original of which shall be given to the customer or buyer. aisa dc