An Act Amending Section 140 (A) of Republic Act No. 7160, Otherwise Known as the Local Government Code of 1991

August 4, 2009 BLGF MEMORANDUM CIRCULAR NO. 021-09 TO : All BLGF Officials and Employees, Regional Directors for Local Government Finance, District Treasurers of Metropolitan Manila; Provincial, City and Municipal Treasurers and Others Concerned SUBJECT : An Act Amending Section 140 (A) of Republic Act No. 7160, Otherwise Known as the Local Government Code of 1991 Attached for the information and guidance of all concerned, is a copy of Republic Act No. 9640, entitled "An Act Amending Section 140 (A) of Republic Act No. 7160, otherwise known as the Local Government Code of 1991", of the Office of the President which lapsed into law on May 21, 2009. Pursuant to said R.A. 9640, Section 140 of R.A. 7160 is hereby amended to read as follows: "Sec. 140. Amusement Tax. "(a) The province may levy an amusement tax to be collected from the proprietors, lessees, or operators of theaters, cinemas, concert halls, circuses, boxing stadia, and other places of amusement at a rate of not more than ten percent (10%) of the gross receipts from admission fees. "(b) In the case of theaters or cinemas, the tax shall first be deducted and withheld by their proprietors, lessees, or operators and paid to the provincial treasurer before the gross receipts are divided between said proprietors, lessees, or operators and the distributors of the cinematographic films. TCaADS "(c) The holding of operas, concerts, dramas, recitals, painting and art exhibitions, flower shows, musical programs, literary and oratorical presentations, except pop, rock, or similar concerts shall be exempt from the payment of the tax herein imposed. "(d) The Sangguniang Panlalawigan may prescribe the time, manner, terms and conditions for the payment of tax. In case of fraud or failure to pay the tax, the Sangguniang Panlalawigan may impose such surcharges, interests and penalties as it may deem appropriate. "(e) The proceeds from the amusement tax shall be shared equally by the province and the municipality where such amusement places are located." The Regional Directors of this Bureau are hereby instructed to disseminate the contents of this Circular to all Provincial, City and Municipal Treasurers within their respective jurisdiction, likewise enjoining them to observe and comply with the provisions thereof. Be guided accordingly. (SGD.) FLOSIE F. FANLO-TAYAG (Deputy Executive Director) Officer-In-Charge Republic Act No. 9640