Amusement taxes.
Section 260
SEC. 260. Amusement taxes. — There shall be collected from the proprietor, lessee, or operator of theaters, cinematographs, concert halls, circuses and other places of amusement the following rates: When the amount paid for admission is one peso or less, twenty per cent; When the amount paid for admission exceeds one peso, thirty per cent. In the case of theaters or cinematographs, the taxes herein prescribed shall first be deducted and withheld by the proprietors, lessees, or operators of the theaters or cinematographs and paid to the Commissioner before the gross receipts are divided between the proprietors, lessees, or operators of the theaters or cinematographs and the distributors of the cinematographic films. In the case of cabarets, day and night clubs, JAI-ALAI and race tracks, there shall be collected from the proprietor, lessee or operator a tax equivalent to twenty per centum and in the case of cockpits, ten per centum of their gross receipts irrespective of whether or not any amount is charged or paid for admission. For the purpose of amusement tax, the term gross receipt embraces all the receipts of the proprietor, lessee or operator of the amusement place. The holding of operas, concerts, recitals, dramas, painting, and art exhibitions, flower shows, musical programs, literary and oratorical presentations, except fashion shows, film exhibitions and radio or phonographic records thereof, shall be exempt from the payment of the taxes imposed in this section. 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, 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 of the falsity or fraud, a 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 so assessed shall be collected in the same manner as the tax. As used in this section "other places of amusements" refers to those places where one seeks admission to entertain himself by seeing or viewing the show or performance, but does not include those places where one seeks admission to entertain himself by direct participation.