Section 1. Sec. one
hundred and eighty-two of Commonwealth Act Numbered Four hundred and
sixty-six is hereby amended to read as follows:
"Sec.
182. Fixed tax upon business. — Unless otherwise
provided, every person engaging in a business on which the percentage
tax is imposed shall pay in full a fixed annual tax of ten pesos for
each calendar year or fraction thereof in which such person shall
engage in said business.
"Every person who is not
required to pay the percentage tax prescribed in Sec.s one hundred and
eighty-four, one hundred and eighty-five and one hundred and eighty-six
shall pay in full for each calendar year or fraction thereof in which
such person shall engage in business a fixed annual tax based upon his
gross annual sales during the preceding calendar year, as
follows: chan
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"Six pesos, if the amount of the
gross annual sales exceeds two thousand pesos but does not exceed ten
thousand pesos;
"Fifteen pesos, if the amount of
the gross annual sales exceeds ten thousand pesos but does not exceed
twenty-five thousand pesos;
"Thirty pesos, if the amount of
the gross annual sales exceeds twenty-five thousand pesos but does not
exceed fifty thousand pesos;
"Seventy-five pesos, if the
amount of the gross annual sales exceeds fifty thousand pesos but does
not exceed one hundred thousand pesos;
"One hundred fifty pesos, if the
amount of the gross annual sales exceeds one hundred thousand pesos but
does not exceed two hundred thousand pesos; chan
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"Three hundred pesos, if the
amount of the gross annual sales exceeds two hundred thousand pesos but
does not exceed five hundred thousand pesos; and
"Four hundred and fifty pesos,
if the amount of the gross annual sales exceeds five hundred thousand
pesos: Provided, That if a merchant is engaged in two or more business,
one or more of which is subject to, and the others exempt from, the
percentage tax, he shall pay the graduate fixed annual tax, provided
above, based on the sales not subject to the percentage tax under this
Title.
"This tax shall be payable
before the person subject to the same begins to engage in the business,
and thereafter within the regulation period in the month of January
during which the other fixed by privilege taxes may be paid without
penalty.
"The following shall be exempt
from the tax imposed in this Section :
"(a)
Persons whose gross quarterly sales do not exceed four hundred fifty
pesos.
"(b) All
persons engaged in public market places exclusively in the sale at
retail of domestic meat, fruits, vegetables, game, poultry, fish, and
other domestic food products.
"(c) Peddlers
and sellers at fixed stands and other similar selling places engaged
exclusively in the sale at retail of domestic meat, fruits, vegetables,
game, poultry, fish, and similar domestic food products, whose total
stock in trade on any one day does not reach a retail value of fifty
pesos.
"(d) Producers
of commodities of all classes working in their own homes, consisting of
parents and children living as one family, when the value of each day's
production by each person capable of working is not in excess of five
pesos.
"(e) Owners of
animal-drawn two-wheeled vehicles.
"(f) Owners of
bancas."
Sec. 2. Sec.
one hundred and ninety-three of Commonwealth Act Numbered Four hundred
and forty-six is hereby amended to read as follows:
"Sec.
193. Amount of tax on business. — Fixed taxes on
business shall be collected as follows, the amount stated being for the
whole year, when not otherwise specified. chan
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"(a)
Brewers, one thousand pesos.
"(b)
Distillers of spirits, one hundred pesos, if the annual production does
not exceed fifty thousand gauge liters; two hundred pesos, if the
annual production exceeds fifty thousand gauge liters but does not
exceed one hundred gauge liters; four hundred pesos, if the annual
production exceeds one hundred thousand gauge liters but does not
exceed two hundred fifty thousand gauge liters; and six hundred pesos,
if the annual production exceeds two hundred fifty thousand gauge
liters; rectifiers of distilled spirits, compounders, and repackers of
wines or distilled spirits, four hundred fifty pesos.
"(c) Wholesale
peddlers of distilled, manufactured, or fermented liquors one hundred
fifty pesos.
"(d) Wholesale
peddlers of manufactured tobacco, fifty pesos.
"(e) Retail
peddlers of distilled, manufactured, or fermented liquor, one hundred
pesos.
"(f) Retail
peddlers of manufactured tobacco, sixteen pesos.
"(g) Wholesale
liquor dealers —
"1.
In the City of Manila, six hundred pesos;
"2. In
chartered cities other than Manila, four hundred pesos;
"3. In any
other place, one hundred fifty pesos.
"(h) Wholesale
dealers in fermented liquors, except basi, tuba and tapuy, one hundred
fifty pesos.
"(i) Retail
liquor dealers, one hundred pesos.
"(j) Retail
vino dealers, twenty pesos.
"(k) Retail
dealers in fermented liquors, fifty pesos.
"(l) Retail
tobacco dealers, thirty pesos.
"(m)
Manufacturers of tobacco and manufacturers of cigars or cigarettes —
"1.
In the City of Manila, four hundred pesos;
"2. In any
other place, one hundred pesos.
"(n) Wholesale
tobacco dealers, sixty pesos; retail tobacco dealers, sixteen pesos.
"(o)
Manufacturers or importers of playing cards, two hundred pesos.
"(p)
Manufacturers, producers, or importers of soft drinks or mineral
waters, one hundred pesos.
"(q)
Stockholders, dealers in securities, real estate brokers, real estate
dealers, commercial brokers, customs brokers, and immigration brokers,
one hundred fifty pesos.
"(r) Owners of
race tracks, for each day on which races are run on any track, five
hundred pesos.
"(s) lending
investors —
"1.
In chartered cities and first-class municipalities, three hundred
pesos;
"2. In
second-class municipalities, one hundred fifty pesos;
"3. In
third-class municipalities, one hundred fifty pesos; and
"4. In
fourth-and-fifth-class municipalities and municipal districts,
seventy-five pesos: Provided, That lending investors who do business as
such in more than one province shall pay a tax of three hundred pesos.
chan
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"(t) Business
agents (agentes de negocios), sixty pesos."
Sec. 3.
SubSec.s (o), (r), and (s) of Sec. one hundred and ninety-four of
Commonwealth Act Numbered Four hundred and sixty-six are hereby amended
to read as follows:
"(o)
"Wholesale tobacco dealer" comprehends every person who for himself or
on commission sells or offers for sale cigars, cigarettes or
manufactured tobacco in larger quantities than two hundred cigars,
eight hundred cigarettes or five kilos of manufactured tobacco at any
one time, or who sells or offers the same for the purpose of resale,
regardless of quantity; "retail tobacco dealer" comprehends every
person who for himself or on commission sells or offers for sale not
more than two hundred cigars, not more than eight hundred cigarettes,
or not more than five kilos of manufactured tobacco at any one time and
not for resale.
"(r)
"Stockbroker" includes all persons whose business it is, for themselves
as such brokers or for other brokers, to negotiate purchases or sales
of stock, bonds, exchange, bullion, coined money, bank notes,
promissory notes, or other securities; "dealer in securities" includes
all persons who for their own account are engaged in the sale of stock,
bonds, exchange, bullion, coined money, bank notes, promissory notes,
or other securities.
"(s) "Real
estate broker" includes all persons whose business it is, for
themselves as such brokers or for other brokers to negotiate purchases
or sales of lands, buildings, or interests therein, or to negotiate
loans secured by lands, buildings, or interests therein, or to rent
real estate for others or to collect rents thereon; "real estate
dealers" includes all persons who for their own account are engaged in
the sale of lands, buildings, or interests therein or in leasing real
estate."
Sec. 4. Sec.
two hundred and one of Commonwealth Act Numbered Four hundred and
sixty-six is hereby amended to read as follows:
"Sec.
201. Amount of privilege tax on occupation. —
Privilege taxes on occupation shall be collected as follows, the amount
stated being the sum due for the whole year which may be paid annually
or semi-annually:
(a)
Lawyers, medical practitioners, land surveyors, architects, public
accountants, civil, electrical, chemical, mechanical or mining
engineers, insurance agents and sub-agents, veterinarians, dental
surgeons, opticians, professional appraisers or connoisseurs of tobacco
and other domestic or foreign products, licensed ship masters, and
marine chief engineers, fifty pesos.
"The term "mechanical
engineers", as used in this Sec., means professional mechanical
engineers as defined in Commonwealth Act Numbered Two hundred and
ninety-four.
"(b) Chief
mates, marine second engineers, pharmacists, chiropodists, tattooers,
and masseurs, twenty-four pesos."
Sec. 5. This
Act shall take effect on October 1, 1946.
Approved: October 1,
1946
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