Section 8
SEC. 8. Section one hundred ninety-two of the same Code, as amended by Republic Act Numbered Thirty-nine, is further amended to read as follows: "SEC. 192. Percentage tax on carriers and keepers of garages.—Keepers of garages, transportation contractors, persons who transport passengers or freight for hire, and common carriers by land, air, or water, except owners of bancas, and owners of animal-drawn two-wheeled vehicles, shall pay a tax equivalent to two per centum of their monthly gross receipts."