Which local government unit is NOT allowed to levy an amusement tax?

A barangay, being the smallest administrative division in the Philippines, does not have the authority to levy an amusement tax. This is primarily due to its limited revenue-generating capacity and functions, which are primarily focused on local governance and community services rather than broader taxation powers.

In contrast, cities, municipalities, and provinces have the legal framework and revenue-raising capabilities to impose such taxes. Cities often utilize amusement taxes as a means to generate municipal revenue from events and activities occurring within their jurisdiction. Municipalities have similar capabilities but may vary in implementation based on local ordinances. Provinces, while also able to levy taxes, typically have a different scope and are less involved in local amusements.

Thus, the restriction on barangays regarding amusement tax reflects their foundational role in community governance rather than serving as a primary source of tax revenue like the other local government units.