Manila Cockers Club Inc. (Manila Cockers), a wholly owned subsidiary of the Manila Jockey Club Inc. (MJCI), is legally operating its cockpit in Carmona, Cavite and accepting bets through its licensed off-cockpit betting stations.
It has a valid and existing license from Carmona, Cavite to operate a cockpit, broadcast its cockfights and offer and accept bets, electronically and/or through other means within its territorial jurisdiction.
The license issued to Manila Cockers is pursuant to Presidential Decree No. 449, known as the Cockfighting Law of 1974, as amended by Republic Act No. 7160, otherwise known as Local Government Code of 1991, which vested the sole authority to grant licenses to operate, conduct cockfights and the regulation thereof to LGUs.
With the arrival of Republic Act No. 8792, known as the Electronic Commerce Act (E-Commerce Act), transactions outside the territorial jurisdiction of an LGU is deemed transacted in the LGU where the electronic data is received.
In this case, Manila Cockers operates its own totalizator system duly authorized under its license. Its totalizator system is located in Carmona, Cavite.
Manila Cockers is also using its own network of terminals located in its Off-Cockpit Stations (OCS) to process bets for cockfighting. Manila Cockers has separate, valid and existing contracts with its OCS operators. Manila Cockers submitted the business permits of its OCS to the Games and Amusement Board (GAB).
Last year, Manila Cockers paid P21,669,098 as percentage taxes to the Bureau of Internal Revenue (BIR), P3,202,000 as business taxes and P480,000 as sultada fees to Carmona.
For the first quarter of 2017, the percentage tax payable is P8,988,947.29, while local tax to be paid is P1,328,366.66 and cockfight fees will amount to P148,200.