Section 16
SEC. 16. Section 207 of this Code, as amended, is hereby further amended to read as follows: "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 three (3%) per centum, of their quarterly gross receipts. In computing the percentage tax provided in this section, the following shall be considered the minimum quarterly gross receipts in each particular case: Autocalesa — 1. Manila and other cities P 1,200.00 2. Provincial 600.00 Jeepney for hire — 1. Manila and other cities 2,400.00 2. Provincial 1,200.00 Public utility bus — Not exceeding 30 passengers 3,600.00 Exceeding 30 but not exceeding 50 passengers 6,000.00 Exceeding 50 passengers 7,200.00 Taxis — 1. Manila and other cities P3,600.00 2. Provincial 2,400.00 Car for hire (with chauffeur) 3,000.00 Car for hire (without chauffeur) 1,800.00