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CA 76 Section 1

Section 1

SECTION 1. Subsection (m-2) of section twenty-four hundred and forty-four of the Revised Administrative Code, as inserted by Act Numbered Thirty-six hundred and sixty-nine, is hereby amended to read as follows: "(m-2) To tax and fix the license fee on (a) dealers in new automobiles or accessories or both, and (6) retail dealers in new merchandise, which dealers are not yet subject to the payment of any municipal tax. "For the purpose of taxation, these retail dealers shall be classified as (1) retail dealers in general merchandise, and (2) retail dealers exclusively engaged in the sale of (2) textiles including knitted wares, (6) hardwares including glasswares, cooking utensils, electrical goods and construction materials, (c) groceries including toilet articles except perfumery, (d) drugs including medicines and perfumeries, (e) books, including stationery, paper, and office supplies, (f) jewelry, (g) slippers, (h) arms, ammunition, and sporting goods."

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Other provisions in CA 76

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 76 Section 1 (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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