Section 14
SEC. 14. Section 205-A of this Code, as amended, is hereby further amended to read as follows: "Sec. 205-A. Percentage tax on hotels,, motels and others.—There is hereby imposed on proprietors, operator or keepers of hotels, motels, resthouses pension houses, lodging houses and resorts, a tax equivalent to twelve (12%) percent of their gross receipts derived from room occupancy: Provided, That the foregoing tax shall be in lieu of the contractor's and the documentary stamp tax under Sections 205(12) and 238(b) of the National Internal Revenue Code of 1977, respectively.."