Places Where One Seeks Admission to Entertain Himself by Direct Participation No Longer Subject to Annual Fixed Tax

April 17, 1974 BIR RULING NO. 008-74 Places where one seeks admission to entertain himself by direct participation (bowling, billiard) no longer subject to annual fixed tax . This refers to your letter dated February 14, 1974 requesting clarification as to whether or not an operator of a billiard pool is subject to the P100.00 annual fixed tax prescribed in Section 182 (A)(3)(11) of the Tax Code. cdta In reply, I have the honor to inform you that under the amendment effected by Presidential Decree No. 69 to Section 260 of the Tax Code, the term "other places of amusement" refers to these places where one seeks admission to entertain himself by seeing or viewing the show or performance, but does not include those places where one seeks admission to entertain himself by direct participation. Under the definition, a place where one seeks admission to entertain himself by direct participation, such as bowling and billiard balls, and similar places are no longer subject to the amusement tax then prescribed in said section. (See Revenue Memorandum Circular No. 8-73, dated January 8, 1973). Similarly, operators of bowling alleys and billiard halls are no longer subject to the annual fixed tax prescribed in Section 182(A) (3) (11) of the Tax Code. This supersedes BIR Ruling No. 70-010, dated March 23, 1970. cd