Section 22
SEC. 22. Section 192 of the National Internal Revenue Code is hereby renumbered and paragraphs [1] and [3] [d], [i], [o], [q], and [r] thereof are amended, and new subparagraphs are added after subparagraphs [qq], all to read as follows: “SEC. 161. Fixed taxes. – [1] Persons subject to percentage tax. – Unless otherwise provided, every person engaging in a business on which the percentage tax is imposed shall pay a fixed annual tax of two hundred pesos. “[3] Other fixed taxes. - “[d] Wholesale dealers of distilled spirits and wine: “[1] In Metro Manila and other cities, two thousand pesos. “[2] In other places, five hundred pesos. “[i] Retail vino dealers, one hundred pesos. “[o] Retail leaf tobacco dealers, one hundred pesos. “Retail dealers of cigars, cigarettes and other manufactured tobacco products, one hundred pesos. “[q] Retail peddlers of cigars, cigarettes and other manufactured tobacco products, one hundred pesos. “[r] Importers of distilled spirits, wines and fermented liquors; and manufacturers, importers or exporters of manufactured tobacco products: “[1] In Metro Manila, five thousand pesos. “[2] In other places, one thousand pesos. xxx xxx xxx “[rr] Persons dealing in firearms or ammunition under license issued in accordance with the provisions of Section 883 of the Administrative Code, or in explosives as provided by Act Numbered Twenty-two hundred and fifty-five, two thousand pesos. “[ss] Wholesale dealers of petroleum products other than liquified petroleum gas, two thousand pesos. “[tt] Producer or processor of video-tape cassettes, five hundred pesos. “[uu] Lessor or distributor of video-tape cassettes, three hundred pesos. “[vv] Manufacturers or importers of automobiles, five thousand pesos. “[ww] Forest or logging operators or concessionaires, five thousand pesos. “[xx] Producers of minor forest products, two hundred pesos. “[yy] Producers of minerals and mineral products, five thousand pesos. “[zz] Producers of quarry resources, five hundred pesos. “[aaa] Manufacturers of non-essential articles, five hundred pesos.