Tax Exemptions for Holding of Operas, Concerts and Other Amusement Programs
Republic Act No. 722 • Statutes • Republic Acts • Jun 6, 1952
Full text
June 6, 1952 REPUBLIC ACT NO. 722 AN ACT TO EXEMPT THE HOLDING OF OPERAS, CONCERTS, RECITALS, DRAMAS, PAINTING AND ART EXHIBITIONS, FLOWERS SHOWS, AND LITERARY, ORATORICAL OR MUSICAL PROGRAMS FROM THE PAYMENT OF ANY NATIONAL OR MUNICIPAL AMUSEMENT TAX SECTION 1. The holding of operas, concerts, recitals, dramas, painting and art exhibitions, flower shows, and literary, oratorical or musical programs, except film exhibitions and radio or phonographic records thereof, shall be exempt from the payment of any national or municipal amusement tax on the receipts derived therefrom. cd SECTION 2. All laws or parts of laws which are inconsistent with the provisions of this Act are hereby repealed. SECTION 3. This Act shall take effect upon its approval. Approved: June 6, 1952 Published in the Official Gazette, Vol. 48, No. 6, p. 2144 in June 1952
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