Amount of privilege tax on occupation.
Section 201
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, twenty-four pesos. The term "mechanical engineers", as used in this section means professional mechanical engineers as defined in Commonwealth Act Numbered Two hundred and ninety-four. (b) Chief mates, marines second engineers, pharmacists, chiropodists, tattooers, and masseurs, twelve pesos.