Taxability of Operator of Bowling Alleys and Billiard Halls

1970 BIR RULING NO. 010-70 Operator of Bowling Alleys and Billiard Halls : Taxability of Bowling alleys and billiard halls are considered places of amusement. "Statutes authorizing corporate authorities of a municipality to tax "amusements", authorized city to enact an ordinance imposing a three percent tax on gross income from admission fees or charges on bowling and billiard and pool games. Stiska v. City of Chicago, 90 N.C. 2d 742, Vol. 3 p. 536) 745, 746, 405 III. 374" (Words and Phrases, Form. Ed.) "A bowling alley is "place of amusement" within provision of town zoning by-law that no new building shall be constructed or used in business district for any purpose except retail store, salesroom or showroom, theater, ball, club or other place of amusement or assembly. Tranfaglia v. Building Commissioner of Winchester, 28 N.E. 2d 537, 540, 306 Mass. 495." (Words and Phrases, Perm. Ed. Vol. 32A p. 138) cdt Consequently, an operator of bowling alleys and billiard halls housed in the same place is subject to the annual fixed tax of P100.00 pursuant to Section 182(A)(3)(ii) of the Tax Code, as amended by Republic Act No. 6110. Furthermore, admission fees, if any, collected by an operator of said amusement places from the general public for the privilege of witnessing billiard games and bowling contests is subject to the amusement tax prescribed by Section 260 of the Tax Code, as amended.