9. The Percentage Tax on Amusements imposed under the National Internal Revenue Code covers the gross receipts of the amusement places derived from: a. Gross receipts of a canteen within the amusement place where the owners or operators of the canteen and the amusement place are one and the same person b. Gross receipts of a canteen within the amusement place where the owners or operators of the canteen and the amusement place are different persons c. Both (a) and (b) d. Neither (a) nor (b)