Section 2
SEC. 2. Section one hundred and ninety-three of Commonwealth Act Numbered Four hundred and forty-six is hereby amended to read as follows: "SEC. 193. Amount of tax on business.— Fixed taxes on business shall be collected as follows, the amount stated being for the whole year, when not otherwise specified: "(a) Brewers, one thousand pesos. "(b) Distillers of spirits, one hundred pesos, if the annual production does not exceed fifty thousand gauge liters; two hundred pesos, if the annual production exceeds fifty thousand gauge liters but does not exceed one hundred gauge liters; four hundred pesos, if the annual production exceeds one hundred thousand gauge liters but does not exceed two hundred fifty thousand gauge liters; and six hundred pesos, if the annual production exceeds two hundred fifty thousand gauge liters; rectifiers of distilled spirits, compounders, and re-packers of wines or distilled spirits, four hundred fifty pesos. "(c) Wholesale peddlers of distilled, manufactured, or fermented liquors, one hundred fifty pesos. "(d) Wholesale peddlers of manufactured tobacco, fifty pesos. "(e) Retail peddlers of distilled, manufactured, or fermented liquor, one hundred pesos. "(f) Retail peddlers of manufactured tobacco, sixteen pesos. "(g) Wholesale liquor dealers— "1. In the City of Manila, six hundred pesos; "2. In chartered cities other than Manila, four hundred pesos; "3. In any other place, one hundred fifty pesos. "(h) Wholesale dealers in fermented liquors, except basi, tuba and tapuy, one hundred fifty pesos. "(i) Retail liquor dealers, one hundred pesos. "(j) Retail vino dealers, twenty pesos. "(k) Retail dealers in fermented liquors, fifty pesos. "(I) Retail leaf tobacco dealers, thirty pesos, "(m) Manufacturers of tobacco and manufacturers of cigars or cigarettes— "1. In the city of Manila, four hundred pesos; "2. In any other place, one hundred pesos. "(n) Wholesale tobacco dealers, sixty pesos; retail tobacco dealers, sixteen pesos. "(o) Manufacturers or importers of playing cards, two hundred pesos. "(p) Manufacturers, producers, or importers of soft drinks or mineral waters, one hundred pesos. "(q) Stockbrokers, dealers in securities, real estate brokers, real estate dealers, commercial brokers, customs brokers, and immigration brokers, one hundred fifty pesos, "(r) Owners of race tracks, for each day on which races are run on any track, five hundred pesos. "(s) Lending investors— "1. In chartered cities and first-class municipalities, three hundred pesos; "2. In second-class municipalities, one hundred fifty pesos; "3. In third-class municipalities, one hundred fifty pesos; and "4. In fourth and fifth-class municipalities and municipal districts, seventy-five pesos: Provided, That lending investors who do business as such in more than one province shall pay a tax of three hundred pesos. "(t) Business agents (agentes de negocios), sixty pesos.