Government compilationNeeds source review
Local Government Code Annotated Research Guide — updated 6 November 2026
RA 7160 — annotated guide 2026 · 2026 · Local Government Code / source-linked study annotations
Source review pending. The source check identifies the document; it does not verify every transcribed word or its current legal effect. Recovered or scanned text may contain errors. Compare the wording and subsequent history with the linked legal source.
CHECK ORIGINAL WORDING · TEXT SEGMENT 10 / 45
Local taxation and amusement tax
Code map: sections 129 to 196. Confirm which LGU level has the taxing power and whether a limitation, exemption, hearing, protest or publication provision applies. RA 9640 expressly amended section 140(a), so an old baseline amusement-tax rate cannot be relied on without consulting the replacement text. Classify the establishment and receipts under the applicable law and local ordinance before calculating any liability.
https://elibrary.judiciary.gov.ph/thebookshelf/showdocs/2/53542
https://elibrary.judiciary.gov.ph/thebookshelf/showdocs/2/25505