Fixed taxes.
Section 192
SEC. 192. Fixed taxes.—(1) Persons subject to percentage tax.—Unless otherwise provided, every person engaging in business on which the percentage tax is imposed shall pay a fixed annual tax of cue hundred pesos. (2) Persons not subject to percentage tax.—Every person who is not required to pay the percentage tax prescribed under this Title shall pay for each calendar year in which the person shall engage in business a fixed annual tax based upon his gross annual sales during the preceding calendar year, as follows: Twenty pesos, if the amount of the gross annual sales does not exceed two thousand four hundred pesos; Forty pesos, if the amount of the gross annual sales exceeds two thousand four hundred pesos but does not exceed ten thousand pesos; Eighty pesos, if the amount of the gross annual sales exceeds ten thousand pesos but does not exceed thirty thousand pesos; One hundred sixty pesos, if the amount of the gross annual sales exceeds thirty thousand pesos but does not exceed fifty thousand pesos; Two hundred fifty pesos, if the amount of the gross annual sales exceeds fifty thousand pesos but does not exceed seventy-five thousand pesos; Three hundred fifty pesos, if the amount of the gross annual sales exceeds seventy-five thousand pesos but does not exceed one hundred thousand pesos; Five hundred pesos, if the amount of the gross annual sales exceeds one hundred thousand pesos but does not exceed one hundred fifty thousand pesos; Nine hundred pesos, if the amount of the gross annual sales exceeds one hundred fifty thousand pesos but does not exceed three hundred thousand pesos; One thousand six hundred pesos, if the amount of the gross annual sales exceeds three hundred thousand pesos but does not exceed five hundred thousand pesos; Three thousand pesos, if the amount of the gross annual sales exceeds five hundred thousand pesos but does not exceed one million pesos; Five thousand pesos, if the amount of the gross annual sales exceeds one million pesos but does not exceed one million five hundred thousand pesos; Seven thousand pesos, if the amount of the gross annual sales exceeds one million five hundred thousand pesos but does not exceed two million pesos; Nine thousand pesos, if the amount of the gross annual sales exceeds two million pesos but does not exceed two million five hundred thousand pesos; Eleven thousand pesos, if the amount of the gross annual sales exceeds two million five hundred thousand pesos but does not exceed three million pesos; Fourteen thousand pesos, if the amount of the gross annual sales exceeds three million pesos but does not exceed four million pesos; Eighteen thousand pesos, if the amount of the gross annual sales exceeds four million pesos but does not exceed five million pesos; Twenty-two thousand pesos, if the amount of the gross annual sales exceeds five million pesos but does not exceed six million pesos; Twenty-six thousand pesos, if the amount of the gross annual sales exceeds six million pesos but does not exceed seven million pesos; Thirty thousand pesos, if the amount of the gross annual sales exceeds seven million pesos but does not exceed, eight million pesos; Thirty-four thousand pesos, if the amount of the gross annual sales exceeds eight million pesos but does not exceed nine million pesos; Thirty-eight thousand pesos, if the amount of the gross annual sales exceeds nine million pesos but does not exceed ten million pesos. If the amount of the gross annual sales exceeds ten million pesos, the graduated fixed tax shall be thirty eight thousand pesos plus one thousand pesos for every one million pesos of gross sales or a fractional part thereof in excess of ten million pesos. If a merchant is engaged in two or more businesses,, one or more of which is subject to, and the others exempt from, the percentage tax, he shall pay the graduated fixed annual tax provided above, based on the individual sales of his business not subject to the percentage tax under this Title. The initial graduated fixed annual tax to be paid by the person first engaging in business subject to the said tax shall be twenty pesos. (3) Other fixed taxes.—The following fixed taxes shall be collected as follows, the amount stated being for the whole year, when not otherwise specified: (a) Brewers, five thousand pesos; (b) Distillers of spirits, one thousand pesos, if the an nual production does not exceed one hundred thousand gauge liters; two thousand pesos, if the annual production exceeds one hundred thousand gauge liters but does not exceed two hundred thousand gauge liters; three thousand pesos, if the annual production exceeds two hundred thou sand gauge liters but does not exceed three hundred thou sand gauge liters; four thousand pesos, if the annual production exceeds three hundred thousand gauge liters but does not exceed five hundred thousand gauge liters; and five thousand pesos, if the annual production exceeds five hundred thousand gauge liters: Provided, That if the annual production does not exceed ten thousand gauge liters, only one hundred pesos shall be collected. (c) Rectifiers of distilled spirits, compounders, and re- packers of wines or distilled spirits, one thousand pesos; producers of wines, one hundred pesos; (d) Wholesale dealers of distilled spirits and wines— 1. In the City of Manila, one thousand pesos; 2. In chartered cities other than Manila, six hundred pesos; 3. In any other place, two hundred pesos. (e) Wholesale dealers in fermented liquors, except basi, tuba and tapuy, two hundred pesos. (f) Wholesale peddlers of distilled spirits and wines, two hundred pesos. (g) Wholesale peddlers of fermented liquors, two hun dred pesos. (h) Retail liquor dealers, two hundred pesos. (i) Retail vino dealers, twenty pesos. (j) Retail dealers in fermented liquor, fifty pesos. (k) Retail peddlers of distilled spirits, wine and fermented liquors, fifty pesos. (1) Wholesale leaf tobacco dealers, four hundred pesos. (m) Wholesale dealers of cigars, cigarettes and other manufactured tobacco products, one hundred pesos. (n) Wholesale peddlers of manufactured tobacco products, one hundred pesos. (o) Retail leaf tobacco dealers, thirty pesos. (p) Retail dealers of cigars, cigarettes and other manufactured tobacco products, twenty pesos. (q) Retail peddlers of cigars, cigarettes and other manufactured tobacco products, twenty pesos. (r) Manufacturers, importers or exporters of cigars, cigarettes and other manufactured tobacco products— 1. In the cities of Manila, Quezon, Pasay and Caloocan and in the Province of Rizal, one thousand pesos; 2. In any other place, five hundred pesos. (s) Importers or exporters of leaf tobacco, scrap tobacco and other partially manufactured tobacco products, one thousand pesos. (t) Manufacturers or importers of cigarette paper in bobbins or rolls, cigarette tipping papers or cigarette filter tips, one thousand pesos. (u) Manufacturers or importers of playing cards, saccharine or sodium saccharinate or any of its other derivatives and salts and othsr artificial sweetening agents, lighter fluid in liquid or gaseous form, matches, fireworks, denatured alcohol for motive power, five hundred pesos. (v) Manufacturers, importers or exporters of petroleum or other manufactured oils and fuels from petroleum, two thousand pesos. (w) Manufacturers, producers, or importers of soft drinks or mineral waters, four hundred pesos. (x) Wholesale dealers of soft drinks, or other mineral waters, fifty pesos. ; (y) Wholesale peddlers of soft drinks or other mineral waters, fifty pesos. (z) Dealers in securities, one hundred and fifty pesos. (aa) Real estate dealers, one hundred and fifty pesos, if the annual income from buying, selling, exchanging, leasing cr renting property (whether on their own accounts as principals or as owners of rental property or properties) is over four thousand pesos but not exceeding ten thousand pesos; Three hundred pesos, if the annual income exceeds ten thousand pesos but does not exceed thirty thousand pesos; Five hundred pesos, if the annual income exceeds thirty thousand pesos but does not exceed fifty thousand pesos; and One thousand pesos, if the annual income exceeds fifty thousand pesos. (bb) Stock brokers, real estate brokers, commercial brokers, customs brokers and immigration brokers, three hundred pesos. (cc) Owners of race tracks for each day on which races are run on any track, one thousand pesos. (dd) Lending investors— 1. In chartered cities and first class municipalities, five hundred pesos; 2. In second and third class municipalities, two hundred and fifty pesos; 3. In fourth and fifth class municipalities and municipal districts, one hundred and twenty-five pesos: Provided, That lending investors who do business as such in more than one province shall pay a tax of five hundred pesos. (ee) Cinematographic film owners, lessors or distributors, three hundred pesos. (ff) Pawnshops, five hundred pesos. (gg) Banks, insurance companies, finance and investment companies doing business in the Philippines and franchise grantees, five hundred pesos. (hh) Operators, proprietors or lessees of theaters and cinema house: first run, five hundred pesos; second run, two hundred pesos. (ii) Operators, proprietors or lessees of boxing arenas, swimming pools, resorts, skating rinks, golf links and othei places of amusement, one hundred pesos. (jj) Night clubs and day clubs, one thousand pesos. (kk) Cabarets, five hundred pesos. (II) Jai-alai, for each day on which games are played, two hundred and fifty pesos. (mm) Operators or owners of rice or corn mills shall be subject to an annual graduated fixed tax based upon total capacity per machine in accordance with the following schedule: Corn mill, not exceeding one hundred cavanes per twelve hour capacity P30.00 Corn mill, exceeding one hundred cavanes per twelve hour capacity 45.00 "Kiskisan" type, not exceeding one hundred cavanes of palay per twelve hour capacity 50.00 "Kiskisan" type, exceeding one hundred cavanes of palay per twelve hour capacity 75.00 "Cono," of not exceeding one hundred ca vanes of palay per twelve hour capacity 200.00 "Cono/' of not exceeding two hundred ca vanes of palay per twelve hour capacity 400.00 "Cono," of not exceeding three hundred ca vanes of palay per twelve hour capacity 600.00 "Cono," of not exceeding four hundred ca vanes of palay per twelve hour capacity " 900.00 "Cono," of not exceeding five hundred ca vanes of palay per twelve hour capacity , 1,300.00 "Cono," of not exceeding six hundred ca vanes of palay per twelve hour capacity 1,800.00 "Cono," of not exceeding seven hundred ca vanes of palay per twelve hour capacity 2,500.00 "Cono," of not exceeding eight hundred ca vanes of palay per twelve hour capacity 3,200.00 "Cono," of not exceeding nine hundred ca- cavanes of palay per twelve hour capacity 4,000.00 "Cono," of not exceeding one thousand ca vanes of palay per twelve hour capacity 4,800.00 "Cono," of over one thousand cavanes of palay per twelve hour capacity - 5,600.00 (nn) Proprietors, operators or lessees of cockpits 1. In chartered cities and municipalities in the Greater Manila Area 1,500.00 2. In first and second class municipalities 1,000.00 3. In third and fourth class municipalities 500.00 4. In fifth, sixth and seventh class municipalities