Fixed Municipal License Tax Rates on Specific Businesses
- Until revised, specified license taxes for the year include:
- Retail dealers in tuba, basi, and tapuy: 5 pesos.
- Proprietors of cockpits: 200 pesos; each cockfight (soltada) costs 25 centavos.
- Proprietors of theaters, museums, cinematographs, and concert halls: 100 pesos annually or 10 pesos monthly.
- Proprietors of circuses: 200 pesos annually or 20 pesos monthly.
- Proprietors of billiard rooms: 10 pesos per table.
- Pawnbrokers: 400 pesos annually.
Prohibited Taxes, Charges, and Fees
- Municipal councils are prohibited from imposing various taxes and fees including:
- Cedula tax and documentary stamp tax.
- Taxes on printing and publication businesses not primarily for advertisements.
- Taxes on telecommunication operators, utilities (light, heat, power).
- Taxes on transportation businesses and common carriers.
- Various wholesale dealers and manufacturers related to liquors and tobacco.
- Taxes on professionals such as lawyers, doctors, engineers, nurses, etc.
- Specific taxes on banks, insurance companies, and franchise taxpayers.
- Charges on forest products and mining operations.
- Taxes on estates, inheritances, gifts, and income.
- Fees related to firearms, explosives, hunting permits, and marine resource gathering.
- Taxes related to motor vehicle registration and licenses.
- Customs duties and other customs-related fees.
Conditions Requiring Secretary of Finance Approval
- Approval is mandatory when:
- Municipal license taxes exceed national government internal revenue privilege rates on the same businesses, except for some exceptions (e.g., hotels, restaurants, retail dealers in liquors).
- Fixed annual municipal license taxes on certain businesses exceed 50 pesos.
- Any municipal license tax increase exceeds 50% for businesses without a fixed limit.
- Licensed hawkers, peddlers, piano tuners, circus proprietors are exempt from obtaining additional licenses in other municipalities during the license period.
Repeal and Effectivity
- This Act repeals earlier laws numbered 3422, 3700, 3790, 3833, and 4019.
- The Act takes effect upon approval, June 16, 1939.