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 follow 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.