Query on who has the power to levy taxes on amusement places and practice of profession?

June 1, 1999 DILG OPINION NO. 063-99 Atty. Enrico G. Barin City Legal Officer City Hall, Tarlac City RE : Query on who has the power to levy taxes on amusement places and practice of profession? Dear Atty. Barin: In reply to your above-captioned query, please be informed that as between the component city and the province, it is the former who has the power to levy taxes on operators, lessees or proprietors of amusement places located within its territorial jurisdiction ( Sec . 140 in relation to Sec . 151 of the Local Government Code ). Also, it is the component city who has the power to levy professional tax on any person engaged in the exercise or practice of his profession, whether or not requiring government examination, provided that his principal office is located within the territorial jurisdiction of said component city regardless as to where the individual subject to tax exercises his profession ( Sec . 139 in relation to Sec . 151 of the Local Government Code ). The foregoing conclusion finds support under Sec. 151 of the Local Government Code which provides that the city may levy taxes, fees and charges which the province or municipality may impose. The city, in general, has the prerogative to impose taxes within its territorial jurisdiction. It extends to all the taxes, fees and other impositions that the province or municipality may levy and collect. The phrase " except as otherwise provided in this Code " found in Section 151 refers to the items enumerated under Section 133 of the same Code which a local government unit cannot impose taxes, fees or charges. Moreover, the Bureau of Local Government Finance, under its letter dated 21 October 1993, ruled as follows: "The principle that the exercise of the city of its authority to levy amusement tax on theaters and/or amusement places that charge admission fee to the exclusion of the province from imposing the same tax, applies to all kinds of cities. The pertinent provision of the Local Government Code on the matter uses "city" without any distinction, hence, component city being a city, possesses the same exclusive powers given to cities in general to impose amusement tax to the exclusion of the province." We hope to have enlightened you on the matter. Very truly yours, (SGD.) JESUS I. INGENIERO Assistant Secretary Department of Interior and Local Government cc: Mr. Antonio E. Nery Assistant Executive Secretary Office of the President Malacaang, Manila