5% Tax on Amusement Venue Gross Receipts

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Commonwealth Act No. 128: 5% Tax on Amusement Venue Gross Receipts

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Title Supreme Court: 5% Tax on Amusement Venue Gross Receipts

Law: Commonwealth Act No. 128

Decision Date: Nov 5, 1936

Commonwealth Act No. 128 imposes a 5% percentage tax on the gross receipts of various entertainment venues, excluding those operated by religious or charitable organizations, with revenues directed to the National Government's general funds.

percentage tax

gross receipts

theaters

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