Occupation tax.
Section 12
SEC. 12. Occupation tax. — The province shall levy an annual occupation tax on all persons engaged in the exercise or practice of their profession or calling as follows: Seventy-five pesos: Lawyers, medical practitioners, architects, interior decorators, certified public accountants, civil, electrical, chemical, mechanical, mining or sanitary engineers, pharmacists, medical technologists, insurance agents and sub-agents, customs brokers, marine surveyors, actuaries, registered master plumbers, registered electricians, veterinarians, dentists, optometrists, opticians, commercial aviators, professional appraisers or connoisseurs of tobacco and other domestic or foreign products, licensed ship masters and marine chief engineers. Mechanical plant engineers, junior mechanical engineers and certified plant mechanics, unless they are professional mechanical engineers and have paid the corresponding fixed tax for mechanical engineers. Fifty pesos: Land surveyors, chief mates, marine second engineers, registered nurses, chiropodists, tattooers, masseurs, pelotaris, jockeys, professional actors and actresses, stage performers, hostesses, statisticians, commercial stewards and stewardesses, flight attendants, insurance adjusters, dietitians and embalmers. The Secretary of Finance shall include within the purview of the occupation tax other professions or callings not hereinabove enumerated which in the light of prevailing circumstances should properly be included therein and their corresponding tax rates. The tax imposed on such professions shall take effect two months after publication in a newspaper of general circulation. Every person legally authorized to practice his profession or calling shall pay the tax to the province where, he practices his profession or pursues his calling, or where he maintains his principal office in cases where the person practices his profession or pursues his calling in several places: Provided, That such person who has paid the corresponding occupation Lax as herein fixed shall be entitled to practice his profession or calling in all parts of the Philippines without being subject to any other national or local tax, license or fee for the practice of such profession or calling. Any individual or corporation employing a person shall require payment by that person of the privilege tax on occupation before employment and annually thereafter. The occupation tax shall be payable annually, on or before the thirty-first day of January. Any person first beginning an occupation or calling after the month of January must however pay the full tax before engaging therein. One line of occupation or calling does not become exempt by being conducted with some other occupation or calling for which the tax has been paid. Professionals exclusively employed in the Government shall be exempt from the payment of this tax. The occupation tax shall lie collected by the municipal treasurers and remitted to the provincial treasurer within ten days following the end of the month of collection. Seventy percent of the proceeds of the tax shall accrue to the general fund of the province and thirty percent shall be divided equally among the municipalities. The provincial treasurer shall release the shares of the municipalities within thirty days following the remittance of the collections by the municipal treasurer. Any person subject to the occupation tax shall write or print in deeds, receipts, prescriptions, reports, books of accounts, plans and designs, surveys and maps, as the case may be, the number of the official receipt issued to him.