Amount of tax on business.
Section 193
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: (a) Brewers, four hundred pesos. (b) Distillers of spirits, fifty pesos, if the annual production does not exceed fifty thousand gauge liters; one hundred pesos, if the annual production exceeds fifty thousand gauge liters but does not exceed one hundred thousand gauge liters; two hundred pesos, if the annual production exceeds one hundred thousand gauge liters but does not exceed two hundred fifty thousand gauge litres; and three 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, three hundred pesos (c) Wholesale peddlers of distilled, manufactured, or fermented liquor, one hundred and twenty pesos. (d) Wholesale peddlers of distilled, manufactured tobacco, eighty pesos. (e) Retail peddlers of distilled, manufactured, or fermented liquor. sixty pesos. (f) Retail peddlers of manufactured tobacco, sixteen pesos. (g) Wholesale liquor dealers — 1. In the City of Manila, four hundred pesos. 2. In any other place, one hundred and twenty pesos. (h) Wholesale dealers in fermented liquors, except basi, tuba, and tapuy, one hundred and twenty pesos. (i) Retail liquor dealers, sixty pesos. (j) Retail vino dealers, twelve pesos. (k) Retail dealers in fermented liquors, thirty pesos. (l) Retail leaf tobacco dealers, thirty pesos. (m) Manufacturers of tobacco and manufacturers of cigars or cigarettes, twenty pesos. (n) Tobacco dealers, eight pesos. (o) Manufacturers, or importers of playing cards, eighty pesos. (p) Manufacturers, producers, or importers of soft drinks or mineral waters, fifty pesos. (q) Stockholders, real estate brokers, commercial brokers, customs brokers, and immigration brokers, eighty pesos. (r) Owners of race tracks, for each day on which races are run on any track, three hundred pesos. (s) Lending investors — 1. In chartered cities and first-class municipalities, two hundred pesos; 2. In second-class municipalities, one hundred and fifty pesos; 3. In third-class municipalities, one hundred pesos; and 4. In fourth and fifth-class municipalities and municipal districts, fifty pesos: Provided, That lending investors who do business as such in more than one province shall pay a tax of two hundred pesos. (t) Business agents (agentes de negocios), forty pesos.