License Tax for Peddlers of Tobacco and Liquors
- License fees vary based on mode of travel and number of animals used:
- More than two animals: 80 pesos
- By boat or two animals: 40 pesos
- One animal: 24 pesos
- On foot or public conveyance: 16 pesos
- Selling tobacco or liquors while traveling classifies the person as a peddler subject to the tax.
- Peddlers must keep their license and present it upon request by internal revenue officers.
Tax on Distilled Spirits and Manufactured Liquors
- Tax on proof spirits manufactured domestically is 20 centavos per liter until January 1, 1906, then increases to 25 centavos.
- Tax is calculated based on proof liters; larger strengths are proportionally taxed.
- Fractions over half a liter in a package are taxed as one liter; less than half a liter exempted unless total content is less than one liter, then taxed as one liter.
- Tax paid by distillery owners before removal from distillery or bonded warehouse.
Regulation of Liquor Manufacture and Business Operations
- Persons manufacturing liquors must register establishments and execute bonds.
- Subject to regulations like distillers: inspection, marking, removal, tax payment, reports.
- Non-compliance penalties in effect.
Transport of Spirits Containing Higher Alcohols or Wood Alcohol
- Such spirits can be moved from manufacture to rectifying establishments without prepayment of tax.
- A joint bond between distiller and rectifier must be filed, ensuring future tax payment upon rectification.
Changes to Tax Payment Dates and Match Tax Exemptions
- Tax payment deadlines changed to February 1 and August 1 for biannual taxes.
- Matches imported or sold directly to U.S. Army or Navy exempt from taxes.
Documentary Stamp Tax Amendments
- Specific certificates, affidavits for poor persons, government official papers, and certain military or provincial documents exempt from documentary stamp taxes.
- Bills of lading for exports taxed 20 centavos per set, exempt if shipment worth 5 pesos or less.
- Reduced penalty amount from nine thousand to three thousand pesos.
Continuation of Remedies for Enforcement of Taxes Prior to 1905
- Enforcement of various taxes due prior to January 1, 1905, including stamp, cedula, and industrial taxes, continue under previously authorized procedures until collection.
Discretion of Provincial Boards for Tax Enforcement and Exemptions
- Provincial boards may exempt persons from pre-1905 cedula taxes for public peace.
- Provincial boards can reduce race track per diem tax to not less than 20 pesos (except Manila).
Penalty Modifications
- Convicted persons may be required to labor on public works during imprisonment as directed by provincial boards.
- Gender-neutral language adopted in penalties for court appearances.
Revised Taxes and License Fees for Various Occupations and Businesses
- Added livery-stable keepers to licensing.
- Merchandise brokers or corredores must pay 80 pesos license tax.
- Municipal councils may impose higher license taxes on cockpits.
- Procuradores judicial and agentes de negocios must pay 40 pesos.
Licensing Authority and Scope Expanded for Various Occupations
- Manila's licensing includes hawkers, peddlers (excluding those selling only native food), auctioneers, barbers, embalmers, detective agencies, ads agents, tattooers, fortune tellers, performers, lodging establishments, livery stables, laundries, warehouses, public vehicles, race tracks, and other specified businesses.
Insurance and Banks Tax Exemption
- Insurance companies and banks taxed under certain Articles are exempt from Industrial Tax Law from August 1, 1904, to January 1, 1905.
Effective Dates of Amendments
- License tax amendments effective July 1, 1905.
- Other provisions effective May 1, 1905.