Definitions.
Section 3
SEC. 3. Definitions. — When used in this Code — Agricultural product is confined to the yield of the soil such as corn, rice, wheat, rye, hay, etc., and includes ordinary salt as well as all kinds of fish and their by-products, poultry, livestock and animal products, whether in their original form or not. The character of being agricultural products is not taken away merely because the produce undergoes processing at the hand of the producer or owner for the purpose of working his product into a more convenient and valuable form suited to meet the demand of an expanded market, or for the purpose of increasing or prolonging the marketability of the product. The phrase "whether in their original form or not" means the transformation of said products by the application of simple processes to preserve or otherwise to prepare said products for the market such is freezing, drying, salting, smoking or stripping. Amusement is a pleasurable diversion and entertainment. It is synonymous to recreation, relaxation, avocation, pastime or fun. Amusement places includes theaters, cinematographs, concert halls, circuses and other places of amusement where one seeks admission to entertain himself by seeing or viewing the show or performance. It includes those places where one seeks admission to entertain himself by direct participation. Brewer includes all persons who manufacture fermented liquors of any description for sale or delivery to others, but does not include manufacturers of tuba, basi, tapuy, or similar domestic fermented liquors, whose daily production do not exceed two hundred gauge liters. Business means commercial activity customarily engaged in as a means of livelihood and typically involving some independence of judgment and power of decision. Calling means one's regular business, trade, profession, vocation or employment which does not require the passing of an appropriate government board or bar examination, such as professional actors and actresses, hostesses, masseurs, commercial stewards and stewardesses, etc. Capital signifies the actual estate, whether in money or property owned by an individual or corporation; it is a fund with which it transacts its business, which would be liable to each creditor, and which in case of insolvency passes to a receiver. Capital investment is the capital which a person puts in any undertaking, or which he contributes to the common stock of a partnership, corporation, or any other juridical entity or association. Charges refers to pecuniary liability, as rents or fees against property, persons or organizations. Confiscatory is that which amounts to undue seizure or forfeiture of private property in favor of the public treasury. Corporation includes joint-stock company, partnership, association, insurance company, or any other juridical entity, no matter how created. The term "resident foreign" when applied to a corporation means a foreign corporation engaged in trade or business within the Philippines or having an office or place of business therein. Dealer means one whose business it is to buy and sell merchandise, goods, and chattels, bb a merchant. He stands immediately between the producer or manufacturer and the consumer and depends for his profit not upon the labor he bestows upon his commodities but upon the skill and foresight with which he watches the market. Excessive means that which is characterized by whatever is notably greater than what is moderate, reasonable, proper, usual, necessary and just. Fee means a charge fixed by law or agency for the services of a public officer. Gross receipts includes all monies and properties received in consideration of services rendered or articles sold, exchanged or leased, without any deduction; or the whole amount of the receipt of the business before the cost of production is deducted therefrom. Hotel includes any house or building or portion thereof in-which any person or persons may be regularly harbored or received as transients or guests. A hotel shall be considered as living quarters and shall have the privilege to accept any number of guests and to serve food to the guests or customers therein. Levy means an imposition or collection of an assessment, tax, tribute or fine. License is a right or permission granted in accordance with law by a competent authority to engage in some business or occupation or to engage in some transaction. Local government includes provinces, cities, municipalities and barrios. Lodging house includes any house or building, or portion thereof, in which any person or persons may be regularly harbored or received as transients for compensation. Taverns or inns shall be considered as lodging houses. Manufacturer includes every person who, for the purpose of sale or distribution to others and not for his own use or consumption, by physical or chemical process: (1) alters the exterior texture or form, or inner substance of any raw material, or manufactured or partially manufactured product in such manner as to prepare it for a special use or uses to which it could not have been put in its original condition; (2) alters the quality of any such raw material, or manufactured or partially manufactured products so as to reduce it to marketable shape or prepare it for any use or industry; or (3) combines any raw material, or manufactured or partially manufactured product with other materials or products of the same or of a different kind in such manner thai the finished product of such process or manufacture can he put to a special use or uses to which such material, or manufactured or partially manufactured product in its original condition could not have been put. Market premises refers to any open space in the market compound; part of the market lot consisting of bare ground not covered by market buildings, usually occupied by transient vendors specially during market days. Motel includes any house or building, or portion thereof, in which any person or persons may be regularly harbored or received as transients or guests and which is provided with a common enclosed garage or individually enclosed garage where such transients or guests may park their motor vehicles. Motor vehicle means any vehicle propelled by any power other than muscular power using the public roads, but excepting road rollers, trolley cars, street-sweepers, sprinklers, lawn mowers, bulldozers, graders, forklifts, amphibian trucks, and cranes if not used on public roads, vehicles which run only on rails or tracks, and tractors, trailers and traction engines of all kinds used exclusively for agricultural purposes. Occupation means one's regular business or employment, or an activity which principally takes up one's time, thought and energies. It includes any calling, business, trade, profession or Operator includes the owner, manager, administrator, or any other person who operates or is responsible for the operation of business establishment or undertaking. (a-1) Oppressive means unreasonably burdensome, unjustly severe, or harsh. (b-1) Peddler means any person who, either for himself or on commission, travels from place to place and sells his goods or offers to sell and deliver the same. Whether a peddler is a wholesale peddler or a retail peddler of a particular commodity shall be determined from the definitions of wholesale dealer or retail dealer as provided in this Code. (c-1) Person means every physical or moral, real or juridical and legal being, susceptible of rights and obligations or of being the subject of legal relations. (d-1) Privilege means a right or immunity granted as a peculiar benefit, advantage or favor. (e-1) Profession means a calling which requires the passing of an appropriate government board or bar examination, such as the practice of law, medicine, public accountancy, engineering, etc. (f-1) Public market refers to any place, building, or structure of any kind designated as such by the local hoard or council. (g-1) Rental means the value of the consideration, whether in money or otherwise, given for the enjoyment or use of a thing. (h-1) Residents refers to natural persons who have their habitual residence in the province, city or municipality where they exercise their civil rights and fulfill their civil obligations, and to juridical persons for which the law or any other provision creating or recognizing them fixes their residence in a particular province, city or municipality. In the absence of each law, juridical persons are residents of the province, city or municipality where their legal representation is established or where they exercise their principal functions. (i-1) Retail means a sale where the purchaser buys the commodity for his own consumption, irrespective of the quantity of the commodity sold. (j-1) Revenue includes taxes, fees and charges that a state or its political subdivision collects and receives into the treasury for public purposes. (k-1) Services means the duties, work or business performed or discharged by a government official, or by a private person, as the case may be. (1-1) Stall refers to any alloted space or booth in the public market where merchandise of any kind is sold or offered for sale. (m-1) Tax means an enforced contribution, usually monetary in form, levied by the law-making body on persons and property subject to its jurisdiction for the precise purpose of supporting governmental needs. (n-1) Unjust means deficient in justice and fairness. (o-l) Vessel includes any sort of boat, craft, or other artificial contrivance used, or capable of being used, as a means of transportation on water. (p-1) Wharfage means a fee assessed against the cargo of a vessel engaged in foreign trade based on the quantity, weight or measure received and/or discharged by such vessel. (q-1) Wholesale means a sale where the purchaser buys the commodities for resale, regardless of the quantity of the transaction.