Percentage tax on carriers and keepers of garages.
Section 207
SEC. 207. Percentage tax on carriers and keepers of garages.—Keepers of garages, cars for rent or hire driven by the lessee, transportation contractors, persons who transport passenger or freight for hire, and common carriers by land, air, or water, except owners of bancas and owners of animal-drawn two wheeled vehicles, shall pay a tax equivalent to two per centum cf their monthly gross receipts. In computing the percentage tax provided in this section, the following shall be considered the minimum monthly gross receipts in each particular case: Autocalesa— 1. Manila and other cities P200.00 2. Provincial 300.00 Jeepney for hire— 1. Manila and other cities 400.00 2. Provincial 200.00 Public utility bus— Not exceeding 30 passengers 600.00 Exceeding 30 but not exceeding 50 passengers - 1,000.00 Exceeding 50 passengers 1,200.00 Taxis- 1. Manila and other cities 600.00 2. Provincial 400.00 Car for hire (with chauffeur) 500.00 Car for hire (without chauffeur) 300.00