Taxability of Beach Resort

No date supplied BIR RULING NO. 035-70 Beach resort : Taxability of . A beach resort is a place of amusement, hence, its operator 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 and the admission fees collected by the said operator are subject to the amusement tax prescribed by Section 260 of the Tax Code. aisa dc If an operator of a beach resort runs an eatery therein, where food and liquor are served, then in addition to the aforementioned taxes, he is subject to the annual fixed tax of P50.00 and to the 3% and 7% percentage tax respectively on his gross receipts from the sale of food and liquor, pursuant to Section 182(A)(1) and 191-A, both of the Tax Code.