Imposition of additional tax on privately-owned passenger automobiles, motorcycles and scooters.
Section 3
SEC. 3. Imposition of additional tax on privately-owned passenger automobiles, motorcycles and scooters.—An additional tax is hereby imposed on every privately-owned passenger automobile, motorcycle and scooter to be paid by the owner thereof, in the amount based on their respective shipping weight or factory weight of private passenger automobiles as indicated in the following schedule: (a.) 1,000 kilos or less P 35.00 (b) 1,001 to 1,500 kilos P 100.00 (c) 1,501 to 2,000 kilos P 250.00 (d) 2,001 kilos and above P 450.00 Provided, however, That the owner of a private motorcycle and scooter shall pay a fixed additional tax of P15.00 and that of jeep, P30.00. The additional tax imposed herein shall be collected at the same time, in the same manner and subject to the same penalties as the registration fees imposed under Republic Act Numbered Four thousand one hundred thirty-six: Provided, however, That from the effectivity of this Act, the words "Science Tax" shall be printed across all official ;receipts issued covering the payment of the tax herein imposed.