Reference2025 Citizen’s Charter · PDF pages 401–401

Responsible officeOFFICE OF THE CITY TREASURER

From the city’s published source · Checked Oct 21, 2026

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PDF page 401 (handbook page 400)
1
6. Amusement Tax On Admission Collection
Taxes levied on admission fees to theaters, cinemas, cockpits, concert halls, carnivals,
boxing stadia and other sports gymnasia or arenas, beach resorts and other places of
amusement and entertainment, or places temporarily or intermittently used for any form of
amusement or entertainment activities where admission fees are charged and collected
within 10 days following the end of the month.
Late payment: Surcharge of twenty-five percent (25%) of the original amount of tax plus 2%
interest each month not exceeding 36 months
Division: Other Local Taxes
Classification: Simple
Type of Transaction: Government to Citizen
Who may avail: Proprietors, lessees or operators of said
places above
CHECKLIST OF REQUIREMENTS WHERE TO SECURE
1. Duly certified monthly amusement tax Amusement places’ records
returns indicating the gross receipts and
the number of tickets sold
AGENCY FEES TO BE PROCESSING PERSON
CLIENT STEPS
ACTIONS PAID TIME RESPONSIBLE
1. Proceed to 1. Validate the
window 7 or 8 requirements
and pay for the submitted.
amusement tax. 1.2 Compute for
Lilibeth Casal
tax due if the Ten percent Local Revenue
requirements (10%) of gross 10 minutes Collection Officer
are complete. receipts IV
1.3 Accept
payment and
issue official
receipt.
End of Process: Total 10 Minutes
 For check payments, issuance of Original Official Receipt will be after 5 days clearing
period. Acknowledgement receipt and photocopy of Official Receipt were initially issued
to clients as proof of payment.
 Check payments are payable to the City Treasurer of General Trias Cavite.
.
400

Amusement Tax on Admission Collection