Contractors, proprietors or operators of dockyards, and others.
Section 205
SEC. 205. Contractors, proprietors or operators of dockyards, and others.—A contractor's tax of three per centum of the gross receipts is hereby imposed on the following: (1) General engineering, general building, and specialty contractors as defined in Republic Act Number 4566; (2) Filling, demolition and salvage work contractors and proprietors or operators of mine drilling apparatus: (3) Proprietors or operators of dockyards; (4) Persons engaged in the installation of water system, and gas or electric light, heat, or power; (5) Proprietors or operators of smelting plants, en graving plants, plating establishments, and plastic lami nation establishments; (6) Proprietors or operators of establishments for up holstering, washing, or greasing of motor vehicles, vul canizing, recapping and battery charging; (7) Proprietors or operators of establishment for plan ning or surfacing and recutting of lumber, and sawmills Under contract to saw or cut logs belonging to others; (8) Proprietors or operators of dry-cleaning or dyeing establishments, steam laundries, and laundries using wash ing machines; (9) Proprietors or owners of shops for the repair of any kind of bicycles or vehicles, mechanical and electrical devices, instruments, apparatus, or furniture and shoe repairing by machine or any mechanical contrivance; (10) Proprietors or operators of establishments or lots for parking purposes; (11) Proprietors or operators of tailor shops, dress shops, milliners and hatters, beauty parlors, barbershops, massage clinics, sauna, turkish, and Swedish baths, slenderizing and body building saloons and similar estab lishments, photographic studio, and funeral parlors; (12) Proprietors or operators oi' hotels, motels and lodg ing houses; (13) Proprietors or operators of arrastre and stevedor ing, warehousing, or forwarding establishments; (14) Registered master plumbers, smiths, and house or sign painters; (15) Printers, bookbinders, lithographers and publishers except those engaged in the publication or printing and publication of any newspaper, magazine, review or bul letin which appears at regular intervals, with fixed prices for subscription and sale and which is not devoted prin cipally to the publication of advertisements; (16) Business agents and other independent contractors except persons, associations and corporations under contract for embroidery and apparel for export, as well as their agents and contractors and except gross receipts of or from a pioneer industry registered with the Board of Investment under the provisions of Republic Act 5186; and (17) Lessors of personal property. The term "independent contractors" include persona (juridical or natural) not enumerated above (but not including individuals subject to the occupation tax under Section 12 of the Local Tax Code) whose activity consists essentially of the sale of all kinds of services for a fee regardless of whether or not the performance of the service calls for the exercise or use of the physical or mental faculties of such contractors or their employees. The term "independent contractor" shall not include regional or area headquarters established in the Philippines by multinational corporations, including their alien executives, and which headquarters do not earn or derive income from the Philippines and which act as supervisory, communications and coordinating centers for their affiliates, subsidiaries or branches in the Asia-Pacific Region. The term "gross receipts" shall not include the portion of the total contract price paid by a principal contractor to a sub-contractor under a subcontract arrangement, which portion shall form part of the taxable gross receipt of the latter.