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PHILIPPINE LAWS, STATUTES & CODES
A collection of Philippine laws, statutes and codes not included or cited in the main indices of the Chan Robles Virtual Law Library.
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COMMONWEALTH ACTS
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COMMONWEALTH ACT NO. 76 - AN ACT
TO AMEND THE REVISED ADMINISTRATIVE CODE SO AS TO ABOLISH THE
LIMITATION UPON THE POWER OF THE MUNICIPAL BOARD OF MANILA TO TAX AND
FIX THE LICENSE FEE ON DEALERS IN NEW AUTOMOBILES OR ACCESSORIES OR
BOTH, AND ON RETAIL DEALERS IN NEW MERCHANDISE WHICH ARE NOT YET
SUBJECT TO THE PAYMENT OF ANY MUNICIPAL TAX "(m-2) Section 2.
"For the purpose of taxation, these retail dealers shall be classified
as (1) retail dealers in general merchandise, and (2) retail dealers
exclusively engaged in the sale of (a) textiles including knitted
wares, (b) hardwares including glasswares, cooking utensils, electrical
goods and construction materials, (c) groceries including toilet
articles except perfumery, (d) drugs including medicines and
perfumeries, (e) books, including stationery, paper, and office
supplies, (f) jewelry, (g) slippers, (h) arms, ammunition, and sporting
goods."
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