License fees of dealers in firearms, ammunition, and explosives.
Section 291
SEC. 291. License fees of dealers in firearms, ammunition, and explosives. — Any person dealing in fire arms or ammunition under license issued in accordance with the provisions of section 883 of the Administrative Code, or in explosives as provided by Act Numbered Twenty- two hundred and fifty-five, shall pay the following annual fees: Dealers selling one thousand or more firearms of all kinds in a year, two hundred pesos. Dealers selling less than one thousand firearms of all kinds in a year, one hundred twenty pesos. Dealers selling or manufacturing one million or more rounds of ammunition of all kinds in a year, one hundred fifty pesos. Dealers importing or selling less than one million rounds of ammunition of all kinds in a year, one hundred pesos. Dealers in or manufacturers of explosives, two hundred pesos. This section shall not be applicable to fireworks manufacturers.