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7 Ateneo L.J. 1 (1957-1958)

handle is hein.journals/ateno7 and id is 1 raw text is: JULY-AUGUST 1957 ATENEO LAW JOURNAL A SURVEY OF AMUSEMENT TAXES' Ernesto M. Maceda;' AS previously stated, amusements may also be taxed by the municipal or city councils, in addition to those imposed by the National Internal Revenue Code. The local political subdivisions in the Philippines consist of provinces., cities, municipalities and municipal districts, over which the Chief Executive exercises supervision and control in financial matters through the Depart- ment of Finance corresponding to US Dept. of the Treasury). Provincial Boards have no taxing power except to make levy on real properties, and to impose fees for services rendered by the province. They, therefore, have no power to impose amusement taxes. Municipal Councils on the other hand have greater taxing powers. They have general authority to impose municipal license taxes upon persons en- gaged in any occupation or business, or exercising privileges in municipal- ities or municipal districts, except in certain cases provided by law.- The Philippine political structure is a unitary type of presidential government where the local governments exist by creation of the national government, obtaining their powers directly from the national government. Needless to say, its taxing powers exist by grant of the national government and may be taken away any time. The following is a typical grant of licensing and taxing power to cities and municipalities: A municipal council or municipal district council shall have authority to impose municipal license taxes upon persons engaged in any occupation or busi- ness or exercising privileges in the municipality or municipal district by re- t This is the last of two parts. The first part appeared in the March 1957 issne. * LL.B., Ateneo Law School, 1956; LL.M., Harvaed, 1957. 5 Shere Report, Addendum. 1 Digitized from Best Copy Available VOLUME V1l1 NUMBER 1

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