G.R. No. 180235

Alta Vista Golf and Country Club vs City of Cebu

G.R. No. 180235

Facts:

A golf course has been operated in the city of Cebu for 5 years already. The local government has promulgated a law for imposing tax on amusement places in their jurisdiction.

Issue:

WON golf course is to be considered an amusement place

Held:

Golf course cannot be considered as an amusement place and is therefore not subject to amusement tax. According to Section 140 of the Local Government Code on amusement tax, the province may levy an amusement tax to be collected from the proprietors, lessees, or operators of theaters, cinemas, concert halls, circuses, boxing stadia, and other places of amusement

In applying the principle of ejusdem generis, where a general word or phrase follows an enumeration of particular and specific words of the same class or where the latter follows the former, the general word or phrase is to be construed to include, or to be restricted to persons, things or cases akin to, resembling, or of the same kind or class as those specifically mentioned. A golf course is not similar to that of the expressly provided amusement places as it cannot be considered as an amusement place in itself. An amusement place is defined as a place where people enter to witness a show or a performance.