Stamp tax on Jai-Alai or horse race tickets.
Section 226-A
SEC. 226-A. Stamp tax on Jai-Alai or horse race tickets. — On each Jai-Alai or horse race ticket, there shall be collected a documentary stamp tax of five centavos: Provided, That if the cost of the ticket exceeds one peso, an additional tax of five centavos on every one peso or fractional part thereof shall be collected.