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[Act No. 3082, (1923-03-16)](
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[ Act No. 3082, March 16, 1923 ]


Be it enacted by the Senate and House  of  Representatives of the Philippines in Legislature assembled and by the authority of the same:

SECTION  1. Section  fourteen hundred and sixty-two of the  Administrative Code  is hereby amended  to read as follows:

"SEC. 1462. Percentage tax  on road, building, irrigation, artesian well, waterworks, and other  construction work contractors, proprietors  or operators  of  dockyards,  and others.—Road,  building,  irrigation,  artesian well,  water- works, and other construction work contractors,  and  persons engaged in the installation of  gas, or electric light, heat,  or power;  proprietors  or  operators of dockyards, telephone or telegraph  lines or exchanges,  broadcasting or wireless stations, steam  laundries, drycleaning or dyeing establishments, tailor shops, shops for the construction or repair of bicycles or vehicles of  any kind, mechanical  devices, instruments,  apparatus, or furniture of any kind, sugar centrals, and rice mills; persons selling light, heat or power; keepers of hotels, restaurants, cafes, or refreshment parlors; and warehousemen, stevedores, dressmakers, milliners,  hatters, plumbers, smith,  house  of sign painters,  and book- binders shall pay a tax  equivalent to one per centum of their gross receipts: Provided, That contractors  or others whose gross receipts do not exceed two hundred pesos each quarter shall be exempt from the payment of the one  per centum tax provided for in this section."

SEC. 2. This Act shall take effect on its approval.

Approved, March 16, 1923.