tio vs vrb
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TIO VS. VIDEOGRAM REGULATORY BOARD [151 SCRA 208; G.R. No. L-75697; 18 !" 1987#Facts: Thecaseisapetitionfiledbypetitioner onbehalf of videogramoperatorsadversely affected by Presidential Decree No. 1987, n ct !reating the"ideogram #eg$latory %oard& 'ith broad po'ers to reg$late and s$pervise thevideogram ind$stry.monthafter theprom$lgationof thesaidPresidential Decree, theamendedtheNational (nternal #even$e !ode provided that)&*+!. 1,-. "ideoTapes. .Thereshall becollectedoneachprocessedvideo/tapecassette, ready for playbac0, regardless of length, an ann$al ta1 of five pesos2 Provided,That locally man$fact$red or imported blan0 video tapes shall be s$b3ect to sales ta1.&&*ection 14. Ta1 on *ale, 5ease or Disposition of "ideograms. . Not'ithstanding anyprovision of la' to the contrary, the province shall collect a ta1 of thirty percent 6,478of thep$rchasepriceor rental rate, asthecasemaybe, for everysale, leaseordisposition of a videogram containing a reprod$ction of anymotion pict$re ora$diovis$al program.9:ifty percent 6;478 of the proceeds of the ta1 collected shall accr$e to the province,andtheother fiftypercent 6;478shall accr$etothem$nicipality'heretheta1iscollected2 P#$estion that p$blic 'elfare is at bottom of its enactment, considering &the $nfaircompetition posed by rampant film piracy2 the erosion of the moral fiber of the vie'ingp$blicbro$ght abo$t bytheavailabilityof $nclassifiedand$nrevie'edvideotapescontaining pornographic films and films 'ith br$tally violent se>$ences2 and losses ingovernment reven$es d$etothedropintheatrical attendance, not tomention thefact that the activities of video establishments are virt$ally $nta1ed since mere paymentof =ayor@spermit andm$nicipal licensefeesarere>$iredtoengageinb$siness.& CE+#+: