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CA 472 Section 4

Section 4

Sec. 4. The approval of die Secretary of Finance shall be secured: Whenever the rates of municipal license or imposed by ordinance of the municipal council pal district.council-by virtue of the provisions of this exceed tie rates of fixed internal revenue privilege regularly imposed by the National Government upon the same businesses or occupation, :except on hotels, restaurants, cafes, refreshment parlors, race tracks, and retail dealers m vino liquors and fermented liquors, and any tax or fee on livery stables, garages, and other places or establishments where public vehicles and other conveyances are kept for hire; Whenever the rate of fixed municipal license taxes on businesses not excepted in this Act or otherwise covered:by the preceding paragraph and subject to the fixed annual tax imposed in section one hundred eighty-two of the National Internal Revenue Law, is in excess of fifty pesos per annum; and Whenever the municipal license tax on any business, occupation, or privilege the rate of which is not limited above is increased by more than fifty per centum. Hawkers, peddlers, hucksters, piano tuners, piano repairers who do not carry on their trade in their own shops or establishments, and proprietors of circuses, who have secured licenses at the rates fixed by ordinance in any municipality or municipal district shall not be required to take out licenses in any other municipality or municipal district through which they may travel for business, unless the term for the renewal of such licenses shall have expired.

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Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of July 4, 2026

CitationCA 472 Section 4 (LawPlayer, data as of July 4, 2026)

Source: Supreme Court E-Library, Republic of the Philippines. Philippine laws are public documents (works of the government).

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