Section 1
SECTION 1. Section 192 (3) of the National Internal Revenue Code of 1977, as amended by Presidential Decree No. 1671 is hereby amended by adding two new paragraphs after paragraph (oo) as follows: "(pp) Dealers of gasoline and/or petroleum products shall be subject to an annual fixed tax as follows: 1. Class "A'' service stations P12,000 2. Class "B" service stations 6,000 3. Class "C" service stations 3,000 4. Filling Stations 1,000 5. Curb pumps 500 For the above purposes, gasoline stations shall be defined as follows: Service Station — petroleum products retail outlet with a building and driveway located on premises near or abutting a street or highway where gasoline, kerosene, diesel, lubricants and any of their derivatives including car care products may be dispensed and sold and car care services rendered to motorists and the general public. Filling Station — petroleum retail outlet with building, driveway and pump island. Its business is generally confined to the sale of gasoline, kerosene, diesel, lubricants and any of their derivatives. It includes marine outlets, whether mobile or stationery. Curb Pumps — petroleum products retail outlet which generally has no separate building and driveway and offers no other services except to sell gasoline, kerosene, diesel, lubricants and any of their derivatives. Filling of the customer's vehicle or a purchaser's receptacle is done at the curb side of a road. Service stations are further classified into Class A, B and C with following general description: Land Area (in sq. m.) __________ Lube Days Pump Island Wash Rack Hoist _____________ Class "A" 1501 or more 2(minimum) 3(minimum) (minimum) Class "B" 1001 — 1500 2(maximum) 2(minimum) 1 Class "C" 1000 or less l(maximum) l(minimum) 1 "(qq) Dealers of liquefied petroleum gas, six thousand pesos, if the annual sales during the preceding year exceeds 1,200,000 kilograms; four thousand pesos if the sales exceeds 900,000 kilograms but does not exceed 1,200,000 kilograms; two thousand pesos if the sales exceeds 600,000 kilograms but does not exceed 900,000 kilograms; one thousand pesos if the sales exceed 300,000 kilograms but does not exceed 600,000 kilograms; and five hundred pesos if the sales does not exceed 300,000 kilograms."