BIR Ruling No. 052-62

February 15, 1962 BIR RULING NO. 052-62 The City Revenue Office (Thru the Regional Director) Regional Director No. 3 M a n i l a Attention : Mr . Emeterio Quimosing Senior Revenue Examiner S i r : Reference is made to your letter dated January 18, 1962, requesting information as to whether or not the Japanese circus performers under the employ of the Great Japanese Circus, a foreign-owned entertainment troupe, are subject to the professional tax (occupation tax), pursuant to Section 182(B)(2) of the Tax Code. "The term 'circus' is not synonymous with 'theater'. The dramatic performances which belong to a theater are those adopted to the stage. A 'circus', on the other hand, has no stage, but a ring, and the performances are of a character that can take place in the circle in the absence of the stage and its appurtenances. . . . " (Jacko v. State, 22 Ala. 73, 74, Cited in Words & Phrases, Vol. 7, p. 242.) "Where ordinance imposing license fee for 'circus' 'circus or menagerie' did not define quoted words, court was required to take such words in their ordinary accepted meaning connoting performances given by travelling companies on vacant lots within tents, or some other kind of temporary enclosure, wherein trained animals are made to perform under the command of a ring-master or trainer. Generally, people thinking of a 'circus' and 'menagerie' think in terms of the steem calliope playing the popular tunes of the day, also ladies in spangles and tights, doing their hazardous bareback riding, the trapeze performers and other aerial artists and artistes doing their 'stunts' at the topmost point of the main tent, the highly trained men and women acrobats known to the average small boy as 'tumblers' and the 'clowns'. (National Exhibition Co. v. City of St. Louis, 136 S.W. 2d 396, 399, 401, 235 Mo. App. 485, cited in Words and Phrases, Vol. 7, p. 242.) In the light of the pronouncements in the aforecited cases, in which we fully concur, this Office is of the opinion and so holds that the Japanese circus performers do not fall under the terms "stage performers" and "professional actors or actresses" mentioned in Sec. 182(B)(2) of the Tax Code. Accordingly, they are not subject to the occupation tax imposed therein. prcd Very truly yours, MELECIO R. DOMINGO Commissioner of Internal Revenue