Contractors, proprietors or operators of dockyards and others.
Section 191
SEC. 191. Contractors, proprietors or operators of dockyards and others. —A contractor's tax of three per centum of the gross receipts is hereby imposed on the following: (1) General engineering, general building, and especialty contractors as defined in Republic Act Numbered Four thousand five hundred sixty-six; (2) Filling, demolition and salvage work contractors and proprietors or operations of mine drilling apparatus, (3) Proprietors or operators of dockyards; (4) Persons engaged in the installation of water system, and gas or electric light, heat, or power: (5) Proprietors or operators of smelting plants, engraving plants, plating establishments and plastic lamination establishments; (6) Proprietors or operators of establishments for upholstering, washing or greasing of motor vehicles, vulcanizing, recapping and battery charging; (7) Proprietors or operators of establishments for planning or surfacing and recutting of lumber, and sawmills under contract to saw or cut logs belonging to others; (8) Proprietors or operators of dry-cleaning or dyeing establishments, steam laundries, and laundries using washing machines; (9) Proprietors or owners of shops for the repair of any kind of bicycles or vehicles, mechanical and electrical devices, instruments, apparatus, or furniture and shoe repairing by machine or any mechanical contrivance; (10) Proprietors or operators of establishments or lots for parking purposes; (11) Proprietors or operators of tailorshops, dress-shops, milliners and hatters, beauty parlors, barbershops, massage clinics, sauna, turkish, and Swedish baths, slenderizing and body building saloons and similar establishments, photographic studios, and funeral parlors; (12) Proprietors or operators of hotels, motels and lodging houses; (13) Proprietors or operators of arrastre and stevedoring, warehousing, or forwarding establishments; (14) Registered master plumbers, smiths and house or sign painters; (15) Printers, bookbinders, lithographers and publishers except those engaged in the publication or printing and publication of any newspaper, magazine, review or bulletin which appears at regular intervals, with fixed prices for subscription and sale and which is not devoted principally to the publication of advertisements; (16) Business agents and other independent contractors except persons, associations and corporations under contract for embroidery and apparel for export, as well as their agents and contractors and except gross receipts of or from a pioneer industry registered with the Board of Investments under the provisions of Republic Act Numbered Five thousand one hundred and eighty-six; (17) Lessors of personal property. The term "independent contractors" includes persons (juridical or natural) not enumerated above (but not including individuals subject to the occupation lax under Section 182 (b) of this Code) whose activity consists essentially of the sale of all kinds of services for a fee regardless of whether or not the performance of the service calls for the exercise or use of the physical or mental faculties of such contractors or their employees.