Amendment to Subsec. 5 of Sec. 144 of Act No. 1189 Re: Fixing License Tax for Proprietors of Theaters Outside Manila
Act No. 1936, enacted on May 20, 1909, amends the Internal Revenue Law concerning license taxes for theater proprietors outside of Manila. It establishes a fixed license tax of one hundred pesos for these proprietors, with an option to pay a monthly rate of ten pesos. The amendment aims to standardize the tax structure for theaters located outside the capital. This law took effect on July 1, 1909.
Law Information
- Reference Number
- Act No. 1936
- Date Enacted
- Category
- Statutes
- Subcategory
- Acts
- Jurisdiction
- Philippines
- Enacting Body
- Congress of the Philippines
Full Law Text
May 20, 1909
ACT NO. 1936
AN ACT TO AMEND SUBSECTION FIVE OF SECTION ONE HUNDRED AND FORTY-FOUR OF ACT NUMBERED ELEVEN HUNDRED AND EIGHTY-NINE, ENTITLED "THE INTERNAL REVENUE LAW OF NINETEEN HUNDRED AND FOUR," AS AMENDED, BY FIXING THE LICENSE TAX FOR PROPRIETORS OF THEATERS LOCATED OUTSIDE OF THE CITY OF MANILA
SECTION 1. Subsection five of section one hundred and forty-four of Act Numbered Eleven hundred and eighty-nine, entitled "The Internal Revenue Law of Nineteen hundred and four," as amended, is hereby further amended by adding at the end thereof the following words:
"Provided further, That every proprietor of a theater located in any place except the city of Manila shall pay the sum of one hundred pesos, and that a license tax for the period of one month may be paid at the rate of ten pesos."
SECTION 2. This Act shall take effect on July first, nineteen hundred and nine.
Enacted: May 20, 1909
Cite This Law
Amendment to Subsec. 5 of Sec. 144 of Act No. 1189 Re: Fixing License Tax for Proprietors of Theaters Outside Manila, Act No. 1936, May 20, 1909 (Philippines)
Amendment to Subsec. 5 of Sec. 144 of Act No. 1189 Re: Fixing License Tax for Proprietors of Theaters Outside Manila, Act No. 1936 (Phil. 1909)
Browse More Statutes
Explore other laws in the Statutes category.
View All StatutesNeed Help Understanding This Law?
Ask our AI assistant to explain provisions, implications, or related laws.
Ask AI About This Law