Section 44
SEC. 44. Section 268 of this Code, as amended, is hereby further amended to read as follows: "Sec. 268. Amusement taxes.—There shall be collected from the proprietor, lessee or operator of cockpits, cabarets, night or day cluHs, boxing exhibitions, profession basketball games, Jai-Alai, race tracks and bowling alleys, a tax equivalent, to: "1. Eighteen per centum in the case of cockpits; "2. Eighteen per centum in the case of cabarets, night or day clubs; "3. Fifteen per centum in the case of boxing exhibitions ; "4. Fifteen per centum in the case of professional basketball games as envisioned in Presidential Decree No. 871. Provided, however, That the tax herein shall be in lieu of all other percentage taxes of whatever nature and description; "5. Thirty per centum in the case of Jai-Alai and race tracks; and "6. Fifteen per centum in the case of bowling alleys of their gross receipts, irrespective of whether or not any amount is charged or paid for admission. For the purpose of the amusement tax, the term "gross receipts" embraces all the receipts of the proprietor, lessee or operator of the amusement place. Said gross receipts also include income from television, radio and motion picture rights, if any. (A person or entity or association conducting any activity subject to the tax herein imposed shall be similarly liable for said tax with respect to such portion of the receipts derived by him or it.) "The taxes imposed herein shall be payable at the end of each quarter and it shall be the duty of the proprietor, lessee, or operator concerned, as well as any party liable, within twenty days after the end of each quarter, to make a true and complete return of the amount of the gross receipts derived during the preceding quarter and pay the tax due thereon. If the tax is not paid within the time prescribed above, the amount of the tax shall be increased by Twenty-five per centum, the increment to be part of the tax. "In case of willful neglect to file the return within the period prescribed herein, or in case a false or fraudulent return is willfully made, there shall be added to the tax or to the deficiency tax, in case any payment has been made on the basis of the return before the discovery falsity of fraud and surcharge of fifty per centum of its amount. The amount so added to any tax shall be collected at the same time and in the same manner and as part of the tax unless the tax has been paid before the discovery of the falsity or fraud, in which case, the amount to assessed shall be collected in the same manner as the tax."