Percentage tax on contractors, warehousemen, and others.
Section 43
SEC. 43. Percentage tax on contractors, warehousemen, and others.—Contractors, warehousemen, proprietors of dockyards, and persons selling light, heat, or power, as well as persons engaged in conducting telephone or telegraph lines, or exchanges, and keepers of hotels and restaurants shall pay a tax equivalent to one-third of one per cent of their gross receipts.