Amount of tax on business.
Section 45
SEC. 45. Amount of tax on business.—Fixed taxes on Business taxes, business shall be collected as follows, the amount stated being for the whole year, when not otherwise specified: (a) Distillers of spirits, two hundred pesos; (b) Brewers, two hundred pesos; (c) Rectifiers of distilled spirits, two hundred pesos; (d) Manufacturers of tobacco, twenty pesos; (e) Manufacturers of cigars, twenty pesos; (/) Wholesale liquor dealers: 1. In city of Manila, two hundred pesos; 2. In any other place, sixty pesos; (g) Retail liquor dealers, forty-eight pesos; (h) Retail vino dealers, eight pesos; (i) Wholesale dealers in fermented liquors, sixty pesos; (j) Retail dealers in fermented liquors, forty pesos; (k) Retail tuba dealers, ten pesos; (I) Wholesale tobacco dealers, twenty pesos; (m) Retail tobacco dealers, eight pesos; (n) Wholesale peddlers of manufactured tobacco, or of distilled, manufactured, or fermented liquor, or both, eighty pesos; (o) Retail peddlers of manufactured tobacco, or of distilled, manufactured, or fermented liquor, or both, sixteen pesos; (p) Peddlers of merchandise traveling from place to place, except peddlers of food stuffs and those whose stock in trade amounts to less than fifty pesos in value, eight pesos, to be refunded if thereafter they shall pay the merchants' tax for the quarter in a sum in excess of eight pesos; (q) Proprietors of cockpits, two hundred pesos; (r) Proprietors of theaters, museums, and concert halls: 1. In city of Manila, two hundred pesos; 2. In any other place, one hundred pesos; or, in this case, by the month, ten pesos; (s) Proprietors of circuses giving exhibitions in one or more places or provinces, two hundred pesos; (t) Proprietors of billiard rooms, for each table, ten pesos; (u) Owners of race tracks, for each day on which races are run on any track, sixty pesos; (v) Pawnbrokers, four hundred pesos; (w) Stockbrokers, eighty pesos; (x) Money lenders, eighty pesos; (y) Real estate brokers, eighty pesos; (z) Merchandise brokers, or corredores, eighty pesos; (aa) Proprietors of shops for the repair of bicycles or vehicles of any kind, twenty pesos.