BIR Ruling No. 207-61

May 30, 1961 BIR RULING NO. 207-61 Mr. Simeon A. Tamoria P. O. Box 18 Olongapo, Zambales S i r : With reference to your undated letter requesting a ruling on the points raised therein, I have the honor to inform you that gross receipts of restaurants, refreshment parlors, and other eating places where no wines or liquors are served; or in case of bars where wines, liquors, and soft drinks alone are served; or in case of restaurants, refreshment parlors and other eating places where wines and liquors are also served, the earnings or income of juke boxes are not included in the computation of the percentage taxes, either of the 3% or 7%, and do not constitute gross receipts under the second paragraph of Section 191, of the Tax Code. However, these earnings from the juke boxes are subject, for income tax purposes, to the basic residence taxes and in proper cases, to the additional residence tax as well as all other taxes not falling under Section 191, of the National Internal Revenue Code. cdpr Very truly yours, (SGD.) MISAEL P. VERA Deputy Commissioner of Internal Revenue