2002 Ord No. 81 - Article 7 section 84 - City Taxes
CHAPTER III.
CITY TAXES
Article 7. Business Tax
Section 84. Definitions. – When used in this Article:
(a) Advertising Agency include all persons who are engaged in the
business of advertising for others by means of billboards, posters,
placards, notices, signs, directories, pamphlets, leaflets, handbills,
electric or neon lights, airplanes, balloons or media, whether in pictorial
reading form.
(b) Agricultural product includes the yield of the soil, such as corn, rice, wheat, rye, hay, coconuts, sugarcane, tobacco, root crops, vegetables, fruits, flowers, and their by-products; ordinary salt, all kinds of fish;
poultry; and livestock and animal products, whether in their original
form or not.
Agricultural products as defined include those that have undergone
not only simple but even sophisticated processes employing advanced
technological means in packaging like dressed chicken or ground coffee
in plastic bags or Styrofoam or other packaging materials intended to
process and prepare the products for the market.
The term by-product shall mean those materials which in the
cultivation or processing of an article remain over, and which are still
of value and marketable like copra cake or molasses from sugarcane.
© Amusement is a pleasurable diversion and entertainment. It is
synonymous to recreation, relaxation, avocation, pastime or fun.
(d) Amusement Places include theaters, cinemas, concert halls, circuses
and other places of amusement where one seeks admission to entertain
oneself by seeing or viewing the show or performances. They also
include those places where one seeks admission to entertain himself by
direct participation.
(e) Apartel- any building or edifice containing several independent and
furnished or semi-furnished apartments, regularly leased to tourists and
travelers for dwelling on a more or less long term basis and offering
basic services to its tenants, similar to hotels.
(f) Banks and Other Financial Institutions includes banks, non-bank
financial intermediaries, lending investors, finance and investment
companies, investment houses, pawnshops, money shops, insurance
companies, stock markets, stock brokers and dealers in securities and
foreign exchange including pre-need companies, and foreign exchange as defined under applicable law, or rules and regulations.
(g) Bar includes any place where intoxicating and fermented liquors or
malt are sold, even without food, where services hired waitresses are
employed; and where customers may dance to music not rendered by a regular dance orchestra or musicians hired for the purpose; otherwise the place shall be classified as a dance hall or night or day club. A
cocktail lounge or beer garden is considered a bar even if there are no hostesses or waitresses to entertain customers.
(h) Boarding House includes any house where boarders are accepted for
compensation by the week or by the month or where meals are
served to boarders only. A pension inn (or pension house) shall be
considered a boarding house unless, by the nature of its services and
facilities, it falls into another classification.
(i) Brewer includes all persons who manufacture fermented liquors of
any description for sale or delivery to others, but does not include
manufacturers of tuba, basi, tapuey, or similar domestic fermented
liquors, whose daily production does not exceed two hundred (200)
gauge liters.
(j) Business Agent (Agente de negocio) includes all persons who act
as agents of others in the transaction of business with any public
officer, as well as those who conduct collecting, advertising,
employment, or private detective agencies.
(k) Business Center a place for business transactions; a place of
transacting business as well as collecting, advertising, purchasing a
product or service.
(l) Cabaret/Dance Hall includes any place or establishment where
dancing is permitted to the public in consideration of any admission,
entrance, or any other fee paid on, before, or after dancing, and
where professional hostesses or dancers are employed.
(m) Calling means one’s regular business, trade, profession, vocation or
employment which does not require the passing of an appropriate
government board or bar examination, such as professional actors
and actresses, hostess, masseurs, commercial stewards and
stewardess, etc.
(n) Capital Investment is the capital which a person puts in any
undertaking, or which he contributes to the common stock of a
partnership, corporation or any other juridical entity or association.
(o) Carinderia refers to any public eating place where food already
cooked are served at a price.
(p) Cockpit includes any place, compound, building, or portion thereof,
where cockfights are held, whether or not money bets are made on
the results of such cockfights.
(q) Collecting Agency includes any person, other than a practicing
attorney-in-law, engaging in the business of collecting or suing debt
or liabilities placed in his hands, for said collection or suit, by
subscribers or customers applying and paying therefore.
® Commercial Broker includes all persons other than importers,
manufacturers, producers or bonafide employees, who for
compensation or profit, sell or bring about sales or purchases or
merchandise for other persons; bring proposed buyers and sellers
together or negotiate freights or other business for owners of vessels
or other means of transportation for shippers, consignees of freight
carried by vessels or other means of transportation. The term
includes commission merchants.
(s) Computer Sales and Rental Shops – establishments engaged in
selling of computer accessories, computer rentals, scanning and
other similar services.
(t) Computer Services – establishments engaged in computer tutorial,
printing service, programming and system development, internet
access, IT consultancy, connectivity and networking, web
development, computer games, play stations and trouble shooting
and repair of computers beyond warranty.
(u) Contractor – includes person, natural or juridical, not subject to
professional tax whose activity consists essentially of the sale of all
kinds of services for a free regardless of whether or not the
performance of the service calls for the exercise or use of the physical or mental faculties of such contractor or his employees.
As used in this Article, the term contractor shall include general engineering, general building and specially contractors are defined under applicable laws; filing, demolition and salvage works contractors; proprietors or operators of mine drilling apparatus; proprietors or operators of computer services/rental; proprietors or operators of dockyards; persons engaged in the installation of water system, and gas or electric light, heat, or power; proprietors or operators of smelting plants; engraving, planting, and plastic lamination establishments; proprietors or operators of establishments for repairing, repainting upholstering, washing or greasing of vehicles, heavy equipment, vulcanizing, recapping and battery charging, proprietors or operators of furniture shops and establishments for planting or surfacing and recutting of lumber, sawmills under contract to saw or cuts logs belonging to others; proprietors or operators of dry-cleaning or dyeing establishments, steam laundries, and laundries using washing machines; proprietors
or owners of shops for the repair of any kind of mechanical and
electrical devices, instruments, apparatus, or furniture and shoe repairing by machine or any mechanical contrivance; proprietors or operators of establishments or lots for parking purposes; proprietors or operator of tailor shops, dress shops, milliners and hatters, beauty parlors, barbershops, massage clinics, sauna, Turkish and Swedish baths, slenderizing and building saloons and similar establishments; photographic studios; funeral parlors; proprietors or operators of arrester and stevedoring, warehousing, or forwarding establishments; master plumbers, smiths, and house or sign painters; printers, bookbinders, lithographers, publishers except those engaged in the
publication or printing of any newspaper, magazine, review or
bulletin which appears at regular intervals with fix prices for
subscription and sale and which is not devoted principally to the
publication of the advertisements; business agents, private detective
or watchman agencies, commercial and immigration brokers, and
cinematographic film owners, and distributors.
(v) Corporation – includes partnerships, no matter how created or
organized, joint-stock companies, joint accounts (cuentas en
participation), associations or insurance companies but does not
include general professional partnerships and a joint venture or
consortium formed for the purpose of undertaking construction
projects or engaging in petroleum, coal, geothermal, and other
energy operations pursuant to an operating or consortium agreement
under a service contract with the government. General professional
partnerships are partnerships formed by persons for the sole purpose of exercising their common profession, no part of the income of
which is derived from engaging in any trade or business.
The term “ resident foreign” when applied to a corporation means
a foreign corporation not otherwise organized under the laws of the
Philippines but engaged in trade or business within the Philippines
or having an office or place of business therein.
(w) Cooperative – is a duly registered association of persons, with
common bond of interest, who have voluntarily joined together to
achieve a lawful common social or economic end, making equitable
contributions to the capital required and accepting a fair share of the
risks and benefits of the undertaking in accordance with universally
accepted cooperative principles.
(x) Dealer in Securities include all persons who for their own accounts
are engaged in the sale of stocks, bonds, exchange, bullion, coined
money, bank notes, promissory notes, and other securities. It shall
also include pre-need companies or those engaged in the sale of
educational plans, health care plans, memorial plans, etc.
(y) E-Commerce it is generally used to cover the “distribution ,
marketing, sale or delivery of goods, and services by electronic
means.”
(z) Exporter means any person who is engaged in the business of
exporting articles or goods of any kind from the Philippines for the
sale or consumption abroad.
(aa) General Building Contractor is a person whose principal
contracting business is in connection with any structure built, being
built, or to be built, for the support, shelter and enclosure of persons,
animals, chattels, or movable property of any kind, requiring in its
construction the use of more than two unrelated building trades or
crafts, or to do or superintend the whole or any part thereof. Such
structure includes sewers and sewerage disposal plants and systems,
parks, playgrounds, and other recreational works, refineries,
chemical plants and similar industrial plants requiring specialized
engineering knowledge and skill, powerhouses, power plants and
other utility plants and installation, mines and metallurgical plants,
cement and concrete works in connection with the above mentioned
fixed works. A person who merely furnishes materials or supplies
without fabricating them into or consuming them in the performance
of the work of the general building contractor does not necessarily
fall within this definition.
(bb) General Engineering Contractor is a person whose principal
contracting business is in connection with fixed works requiring
specialized engineering, knowledge and skill, including the
following divisions or subjects: irrigation, drainage, water power,
water supply, flood control, inland waterways, harbors, docks and
wharves, shipyards and ports, dams, hydroelectric projects, levees,
river control and reclamation works, railroads, highways, streets and
roads, tunnels, airports and airways, waste reduction plants, bridges,
overpasses, underpasses and other similar works, pipelines and other
systems for the transmission of petroleum and other liquid or
gaseous substances, land-leveling and earth-moving projects,
excavating, graving, trenching, paving, and surfacing works.
(cc) Holding Company a controlling company that has one or more
subsidiaries and confines its activities primarily to their
management.
(dd) Hotel includes any house or buildings or portion thereof in which
any person or persons may be regularly harbored or received as
transients or guests. A hotel shall be considered as living quarters
and shall have the privilege to accept any number of guests and to
serve food to the guests therein.
(ee) Importer means any person who bring articles, good wares or
merchandise of any kind or class into the Philippines from abroad
for unloading therein, or which after entry are consumed herein or
incorporated into the general mass of property in the Philippines. In
case of tax free articles, brought or imported in the Philippines by
person, entities or agencies exempt from tax which are subsequently
sold, transferred, or exchanged in the Philippines to non-exempt
private person or entities, the purchaser or recipient shall be
considered the importer thereof.
(ff) Independent Wholesaler means a person other than a manufacturer,
producer or importer who buys commodities for resale to persons
other than the end-users, regardless of the quantity of transaction.
(gg) Lodging House includes any house or building, or portion thereof,
in which any person or persons may be regularly harbored or
received as transients for compensation.
(hh) Manufacturer includes every person who, for the purpose of sale or
distribution to others and not for his own use or consumption, by
physical or chemical process: (1) alters the exterior texture of from,
or inner substance of any raw material or manufactured or partially
manufactured product in such manner as to prepare it for a special
use or uses to which it could not have been put in its original
condition; (2) alters the quality of any such raw material or
manufactured or partially manufactured product so as to reduce it to
marketable shape or prepare it for any use of industry; or (3)
combines any raw materials or manufactured or partially
manufactured product with other materials or products of the same
or different kind in such manner that the finished product of such
process or manufacture can be put to a special use or uses to which
such materials, or manufactured or partially manufactured product
in its original condition could not have been put.
(ii) Motorist Hotel (Motel) – any structure of several separate units
primarily located along the highway with individual or common
parking space at which motorists may obtain lodging and in some
instances, meals.
(jj) Motor Vehicle means any vehicle propelled by any power other
than muscular power using the public roads, but excluding road rollers, trolley cars, street-weepers, sprinklers, lawnmowers,
bulldozers, graders, forklifts, amphibian trucks, and cranes if not
used on public road vehicles which run only on rails or tracks, and
tractors, trailers and traction engines of all kinds used exclusively
for agricultural purposes.
(kk) Night or Day Club includes any place frequented at nighttime or
daytime, as the case may be, where patrons are served food or drinks
and are allowed to dance with their partners or with professional
hostesses furnished by the management.
(ll) Occupation means one’s regular business or employment or an
activity which principally takes up one’s time, thought and energies.
It includes any calling, business, trade, profession, or vocation.
(mm) Peddler is a person who, either for himself or for commission,
travels from place to place within the city and sells his goods or
offers to sell or deliver the same.
(nn) Pension House – a private or family-operated tourist boarding
house, tourist guest house or tourist lodging house employing non-
professional domestic helpers regularly catering to tourists and
travelers, containing several independent lettable rooms, providing
common facilities such as toilets, bathrooms, showers, living and
(oo) Private-Owned Market means those market establishments
including shopping centers funded and operated by private
persons, natural or juridical, under government permit.
(pp) Profession means a calling which requires the passing of an
appropriate government board or bar examinations, such as
practice of law, medicine, public accountant, engineering, et.
(qq) Public Market refers to any place, building, or structure of
any kind designated as such by the local board or council,
except public streets, plazas, parks and the like.
(rr) Real Estate Brokers includes any person, other than a real
estate salesman as hereinafter defined, who for another, and
for a compensation or in the expectation or promise or receiving
compensation, (1) sells, or offers for sale, buys or offers to buy,
lists or solicits for prospective purchasers, or negotiate the
purchase, sale or exchange of real estate or interests therein;
(2) or negotiate loans on real estate; (3) or leases or offers to
lease or negotiates the sale, purchase or exchange of lease, or
rents or places for rent or collects rent from real estate or
improvements thereon; (4) or shall be employed by or on behalf
of the owner or owners of lots or other parcels of real estate at
a stated salary or commission, or otherwise to sell such real
estate or any part thereof in lots or parcels. Real Estate salesman
means any natural person regularly employed by a real estate
broker to perform in behalf of such broker or any or all the
functions of a real estate broker. One act of a character embraced
within the above definition shall constitute the person performing
or attempting to perform the function of the same a real estate
broker. The foregoing definition do not include a person who shall
directly perform any acts aforesaid reference to his own property,
where such acts are performed in the regular course of or as an
incident to the management of such property; nor shall they apply
to persons acting pursuant to a duly executed power-of-attorney
from the owner authorizing final consummation by performer of a
contract conveying a real estate by sale, mortgage or lease; nor
shall they apply to any receiver, trustee or assignee in bankruptcy
or insolvency or in any person acting pursuant to the order of any
court; nor to a trustee selling under a deed of trust.
(ss) Real Estate Dealer includes any person engaged in the business of
buying , selling, exchanging, leasing or renting property as
principal and holding himself out as a full or part-time dealer in
real estate or as owner or rental property or properties rented or
offered for rent for an aggregate amount of One Thousand Pesos
(PhP 1,000.00) or more a year. Any person shall be considered as
engaged in business as real estate dealer by mere fact that he is the
owner or sub-lessor of property rented or offered for rent
for an aggregate amount of One Thousand Pesos (PhpP1,000.00)
or more a year.
(ss.a) Real Estate Developer – To buy sell, lease or otherwise acquire
and own real estate, improve and develop the same, erect and
construct building and other improvements thereon, to rent, sell
or otherwise dispose or real estate and deal generally in all
contracts pertaining to the purpose, sale, management and
disposition of real estate; to erect, repair, remodel, construct,
improve and develop homes, business industries and commercial
buildings, hereditaments, easements and appurtenances thereto,
wherein situated, to the fullest extent permitted by law.
(tt) Rectifier comprises every person who rectifies, purifies, or refines
distilled spirits or wines by any person other than by original and
continuous distillation from mash, wort, wash, sap, or syrup
through continuous closed vessels and pipes until the manufacture
thereof is complete. Every wholesale or retail liquor dealer who
has in his possession any still or mash tub, or who keeps any
other apparatus for the purpose of distilling of spirits, or in any
manner refining distilled spirits, shall also be regarded as a
rectifier and as being engaged in the business of rectifying.
(uu) Resort – any place or places with pleasant environment and
atmosphere conducive to comfort, healthful relaxation and rest,
offering food, sleeping accommodations and recreational facilities
to the public for a fee.
(vv) Restaurant refers to any place which provides food to the public
accepts orders from them at a price. This terms includes caterers.
(ww) Retail means a sale where the purchaser buys the commodity for
his own consumption, irrespective of the quantity of the
commodity sold.
(xx) Shopping Center are business establishments containing sections
of groceries, appliances, food, amusement activities, movie
houses, fitness centers, clothing apparels, home furnishings, etc.
housed in one building or several buildings. It may be operated
by one person or by different persons renting spaces in the
complex.
(yy) Social/Sport Club is the club the social features of which are the
individual purposes of each organization and which conducts
various kinds of entertainment, on sporting contests and have
elaborate amusement or sport facilities therefore.
(zz) Specialty Contractor is a person whose operations pertain to the
performance of construction work requiring special skill and
whose principal contracting business involves the use of
specialized building trades or crafts.
(aaa) Theater or Cinema house includes any edifice, building or
enclosure where motion pictures are exhibited and/or where
operatic or dramatic performances, presentations or plays, or
other shows are held.
(bbb) Tourist Inn - a lodging establishment catering to transient which
does not meet the minimum requirements of an economy hotel.
(ccc) Vessel includes every type of boat, craft, or other artificial
contrivances used, or capable of being used ,as a means of
transportation on water.
CITY TAXES
Article 7. Business Tax
Section 84. Definitions. – When used in this Article:
(a) Advertising Agency include all persons who are engaged in the
business of advertising for others by means of billboards, posters,
placards, notices, signs, directories, pamphlets, leaflets, handbills,
electric or neon lights, airplanes, balloons or media, whether in pictorial
reading form.
(b) Agricultural product includes the yield of the soil, such as corn, rice, wheat, rye, hay, coconuts, sugarcane, tobacco, root crops, vegetables, fruits, flowers, and their by-products; ordinary salt, all kinds of fish;
poultry; and livestock and animal products, whether in their original
form or not.
Agricultural products as defined include those that have undergone
not only simple but even sophisticated processes employing advanced
technological means in packaging like dressed chicken or ground coffee
in plastic bags or Styrofoam or other packaging materials intended to
process and prepare the products for the market.
The term by-product shall mean those materials which in the
cultivation or processing of an article remain over, and which are still
of value and marketable like copra cake or molasses from sugarcane.
© Amusement is a pleasurable diversion and entertainment. It is
synonymous to recreation, relaxation, avocation, pastime or fun.
(d) Amusement Places include theaters, cinemas, concert halls, circuses
and other places of amusement where one seeks admission to entertain
oneself by seeing or viewing the show or performances. They also
include those places where one seeks admission to entertain himself by
direct participation.
(e) Apartel- any building or edifice containing several independent and
furnished or semi-furnished apartments, regularly leased to tourists and
travelers for dwelling on a more or less long term basis and offering
basic services to its tenants, similar to hotels.
(f) Banks and Other Financial Institutions includes banks, non-bank
financial intermediaries, lending investors, finance and investment
companies, investment houses, pawnshops, money shops, insurance
companies, stock markets, stock brokers and dealers in securities and
foreign exchange including pre-need companies, and foreign exchange as defined under applicable law, or rules and regulations.
(g) Bar includes any place where intoxicating and fermented liquors or
malt are sold, even without food, where services hired waitresses are
employed; and where customers may dance to music not rendered by a regular dance orchestra or musicians hired for the purpose; otherwise the place shall be classified as a dance hall or night or day club. A
cocktail lounge or beer garden is considered a bar even if there are no hostesses or waitresses to entertain customers.
(h) Boarding House includes any house where boarders are accepted for
compensation by the week or by the month or where meals are
served to boarders only. A pension inn (or pension house) shall be
considered a boarding house unless, by the nature of its services and
facilities, it falls into another classification.
(i) Brewer includes all persons who manufacture fermented liquors of
any description for sale or delivery to others, but does not include
manufacturers of tuba, basi, tapuey, or similar domestic fermented
liquors, whose daily production does not exceed two hundred (200)
gauge liters.
(j) Business Agent (Agente de negocio) includes all persons who act
as agents of others in the transaction of business with any public
officer, as well as those who conduct collecting, advertising,
employment, or private detective agencies.
(k) Business Center a place for business transactions; a place of
transacting business as well as collecting, advertising, purchasing a
product or service.
(l) Cabaret/Dance Hall includes any place or establishment where
dancing is permitted to the public in consideration of any admission,
entrance, or any other fee paid on, before, or after dancing, and
where professional hostesses or dancers are employed.
(m) Calling means one’s regular business, trade, profession, vocation or
employment which does not require the passing of an appropriate
government board or bar examination, such as professional actors
and actresses, hostess, masseurs, commercial stewards and
stewardess, etc.
(n) Capital Investment is the capital which a person puts in any
undertaking, or which he contributes to the common stock of a
partnership, corporation or any other juridical entity or association.
(o) Carinderia refers to any public eating place where food already
cooked are served at a price.
(p) Cockpit includes any place, compound, building, or portion thereof,
where cockfights are held, whether or not money bets are made on
the results of such cockfights.
(q) Collecting Agency includes any person, other than a practicing
attorney-in-law, engaging in the business of collecting or suing debt
or liabilities placed in his hands, for said collection or suit, by
subscribers or customers applying and paying therefore.
® Commercial Broker includes all persons other than importers,
manufacturers, producers or bonafide employees, who for
compensation or profit, sell or bring about sales or purchases or
merchandise for other persons; bring proposed buyers and sellers
together or negotiate freights or other business for owners of vessels
or other means of transportation for shippers, consignees of freight
carried by vessels or other means of transportation. The term
includes commission merchants.
(s) Computer Sales and Rental Shops – establishments engaged in
selling of computer accessories, computer rentals, scanning and
other similar services.
(t) Computer Services – establishments engaged in computer tutorial,
printing service, programming and system development, internet
access, IT consultancy, connectivity and networking, web
development, computer games, play stations and trouble shooting
and repair of computers beyond warranty.
(u) Contractor – includes person, natural or juridical, not subject to
professional tax whose activity consists essentially of the sale of all
kinds of services for a free regardless of whether or not the
performance of the service calls for the exercise or use of the physical or mental faculties of such contractor or his employees.
As used in this Article, the term contractor shall include general engineering, general building and specially contractors are defined under applicable laws; filing, demolition and salvage works contractors; proprietors or operators of mine drilling apparatus; proprietors or operators of computer services/rental; proprietors or operators of dockyards; persons engaged in the installation of water system, and gas or electric light, heat, or power; proprietors or operators of smelting plants; engraving, planting, and plastic lamination establishments; proprietors or operators of establishments for repairing, repainting upholstering, washing or greasing of vehicles, heavy equipment, vulcanizing, recapping and battery charging, proprietors or operators of furniture shops and establishments for planting or surfacing and recutting of lumber, sawmills under contract to saw or cuts logs belonging to others; proprietors or operators of dry-cleaning or dyeing establishments, steam laundries, and laundries using washing machines; proprietors
or owners of shops for the repair of any kind of mechanical and
electrical devices, instruments, apparatus, or furniture and shoe repairing by machine or any mechanical contrivance; proprietors or operators of establishments or lots for parking purposes; proprietors or operator of tailor shops, dress shops, milliners and hatters, beauty parlors, barbershops, massage clinics, sauna, Turkish and Swedish baths, slenderizing and building saloons and similar establishments; photographic studios; funeral parlors; proprietors or operators of arrester and stevedoring, warehousing, or forwarding establishments; master plumbers, smiths, and house or sign painters; printers, bookbinders, lithographers, publishers except those engaged in the
publication or printing of any newspaper, magazine, review or
bulletin which appears at regular intervals with fix prices for
subscription and sale and which is not devoted principally to the
publication of the advertisements; business agents, private detective
or watchman agencies, commercial and immigration brokers, and
cinematographic film owners, and distributors.
(v) Corporation – includes partnerships, no matter how created or
organized, joint-stock companies, joint accounts (cuentas en
participation), associations or insurance companies but does not
include general professional partnerships and a joint venture or
consortium formed for the purpose of undertaking construction
projects or engaging in petroleum, coal, geothermal, and other
energy operations pursuant to an operating or consortium agreement
under a service contract with the government. General professional
partnerships are partnerships formed by persons for the sole purpose of exercising their common profession, no part of the income of
which is derived from engaging in any trade or business.
The term “ resident foreign” when applied to a corporation means
a foreign corporation not otherwise organized under the laws of the
Philippines but engaged in trade or business within the Philippines
or having an office or place of business therein.
(w) Cooperative – is a duly registered association of persons, with
common bond of interest, who have voluntarily joined together to
achieve a lawful common social or economic end, making equitable
contributions to the capital required and accepting a fair share of the
risks and benefits of the undertaking in accordance with universally
accepted cooperative principles.
(x) Dealer in Securities include all persons who for their own accounts
are engaged in the sale of stocks, bonds, exchange, bullion, coined
money, bank notes, promissory notes, and other securities. It shall
also include pre-need companies or those engaged in the sale of
educational plans, health care plans, memorial plans, etc.
(y) E-Commerce it is generally used to cover the “distribution ,
marketing, sale or delivery of goods, and services by electronic
means.”
(z) Exporter means any person who is engaged in the business of
exporting articles or goods of any kind from the Philippines for the
sale or consumption abroad.
(aa) General Building Contractor is a person whose principal
contracting business is in connection with any structure built, being
built, or to be built, for the support, shelter and enclosure of persons,
animals, chattels, or movable property of any kind, requiring in its
construction the use of more than two unrelated building trades or
crafts, or to do or superintend the whole or any part thereof. Such
structure includes sewers and sewerage disposal plants and systems,
parks, playgrounds, and other recreational works, refineries,
chemical plants and similar industrial plants requiring specialized
engineering knowledge and skill, powerhouses, power plants and
other utility plants and installation, mines and metallurgical plants,
cement and concrete works in connection with the above mentioned
fixed works. A person who merely furnishes materials or supplies
without fabricating them into or consuming them in the performance
of the work of the general building contractor does not necessarily
fall within this definition.
(bb) General Engineering Contractor is a person whose principal
contracting business is in connection with fixed works requiring
specialized engineering, knowledge and skill, including the
following divisions or subjects: irrigation, drainage, water power,
water supply, flood control, inland waterways, harbors, docks and
wharves, shipyards and ports, dams, hydroelectric projects, levees,
river control and reclamation works, railroads, highways, streets and
roads, tunnels, airports and airways, waste reduction plants, bridges,
overpasses, underpasses and other similar works, pipelines and other
systems for the transmission of petroleum and other liquid or
gaseous substances, land-leveling and earth-moving projects,
excavating, graving, trenching, paving, and surfacing works.
(cc) Holding Company a controlling company that has one or more
subsidiaries and confines its activities primarily to their
management.
(dd) Hotel includes any house or buildings or portion thereof in which
any person or persons may be regularly harbored or received as
transients or guests. A hotel shall be considered as living quarters
and shall have the privilege to accept any number of guests and to
serve food to the guests therein.
(ee) Importer means any person who bring articles, good wares or
merchandise of any kind or class into the Philippines from abroad
for unloading therein, or which after entry are consumed herein or
incorporated into the general mass of property in the Philippines. In
case of tax free articles, brought or imported in the Philippines by
person, entities or agencies exempt from tax which are subsequently
sold, transferred, or exchanged in the Philippines to non-exempt
private person or entities, the purchaser or recipient shall be
considered the importer thereof.
(ff) Independent Wholesaler means a person other than a manufacturer,
producer or importer who buys commodities for resale to persons
other than the end-users, regardless of the quantity of transaction.
(gg) Lodging House includes any house or building, or portion thereof,
in which any person or persons may be regularly harbored or
received as transients for compensation.
(hh) Manufacturer includes every person who, for the purpose of sale or
distribution to others and not for his own use or consumption, by
physical or chemical process: (1) alters the exterior texture of from,
or inner substance of any raw material or manufactured or partially
manufactured product in such manner as to prepare it for a special
use or uses to which it could not have been put in its original
condition; (2) alters the quality of any such raw material or
manufactured or partially manufactured product so as to reduce it to
marketable shape or prepare it for any use of industry; or (3)
combines any raw materials or manufactured or partially
manufactured product with other materials or products of the same
or different kind in such manner that the finished product of such
process or manufacture can be put to a special use or uses to which
such materials, or manufactured or partially manufactured product
in its original condition could not have been put.
(ii) Motorist Hotel (Motel) – any structure of several separate units
primarily located along the highway with individual or common
parking space at which motorists may obtain lodging and in some
instances, meals.
(jj) Motor Vehicle means any vehicle propelled by any power other
than muscular power using the public roads, but excluding road rollers, trolley cars, street-weepers, sprinklers, lawnmowers,
bulldozers, graders, forklifts, amphibian trucks, and cranes if not
used on public road vehicles which run only on rails or tracks, and
tractors, trailers and traction engines of all kinds used exclusively
for agricultural purposes.
(kk) Night or Day Club includes any place frequented at nighttime or
daytime, as the case may be, where patrons are served food or drinks
and are allowed to dance with their partners or with professional
hostesses furnished by the management.
(ll) Occupation means one’s regular business or employment or an
activity which principally takes up one’s time, thought and energies.
It includes any calling, business, trade, profession, or vocation.
(mm) Peddler is a person who, either for himself or for commission,
travels from place to place within the city and sells his goods or
offers to sell or deliver the same.
(nn) Pension House – a private or family-operated tourist boarding
house, tourist guest house or tourist lodging house employing non-
professional domestic helpers regularly catering to tourists and
travelers, containing several independent lettable rooms, providing
common facilities such as toilets, bathrooms, showers, living and
(oo) Private-Owned Market means those market establishments
including shopping centers funded and operated by private
persons, natural or juridical, under government permit.
(pp) Profession means a calling which requires the passing of an
appropriate government board or bar examinations, such as
practice of law, medicine, public accountant, engineering, et.
(qq) Public Market refers to any place, building, or structure of
any kind designated as such by the local board or council,
except public streets, plazas, parks and the like.
(rr) Real Estate Brokers includes any person, other than a real
estate salesman as hereinafter defined, who for another, and
for a compensation or in the expectation or promise or receiving
compensation, (1) sells, or offers for sale, buys or offers to buy,
lists or solicits for prospective purchasers, or negotiate the
purchase, sale or exchange of real estate or interests therein;
(2) or negotiate loans on real estate; (3) or leases or offers to
lease or negotiates the sale, purchase or exchange of lease, or
rents or places for rent or collects rent from real estate or
improvements thereon; (4) or shall be employed by or on behalf
of the owner or owners of lots or other parcels of real estate at
a stated salary or commission, or otherwise to sell such real
estate or any part thereof in lots or parcels. Real Estate salesman
means any natural person regularly employed by a real estate
broker to perform in behalf of such broker or any or all the
functions of a real estate broker. One act of a character embraced
within the above definition shall constitute the person performing
or attempting to perform the function of the same a real estate
broker. The foregoing definition do not include a person who shall
directly perform any acts aforesaid reference to his own property,
where such acts are performed in the regular course of or as an
incident to the management of such property; nor shall they apply
to persons acting pursuant to a duly executed power-of-attorney
from the owner authorizing final consummation by performer of a
contract conveying a real estate by sale, mortgage or lease; nor
shall they apply to any receiver, trustee or assignee in bankruptcy
or insolvency or in any person acting pursuant to the order of any
court; nor to a trustee selling under a deed of trust.
(ss) Real Estate Dealer includes any person engaged in the business of
buying , selling, exchanging, leasing or renting property as
principal and holding himself out as a full or part-time dealer in
real estate or as owner or rental property or properties rented or
offered for rent for an aggregate amount of One Thousand Pesos
(PhP 1,000.00) or more a year. Any person shall be considered as
engaged in business as real estate dealer by mere fact that he is the
owner or sub-lessor of property rented or offered for rent
for an aggregate amount of One Thousand Pesos (PhpP1,000.00)
or more a year.
(ss.a) Real Estate Developer – To buy sell, lease or otherwise acquire
and own real estate, improve and develop the same, erect and
construct building and other improvements thereon, to rent, sell
or otherwise dispose or real estate and deal generally in all
contracts pertaining to the purpose, sale, management and
disposition of real estate; to erect, repair, remodel, construct,
improve and develop homes, business industries and commercial
buildings, hereditaments, easements and appurtenances thereto,
wherein situated, to the fullest extent permitted by law.
(tt) Rectifier comprises every person who rectifies, purifies, or refines
distilled spirits or wines by any person other than by original and
continuous distillation from mash, wort, wash, sap, or syrup
through continuous closed vessels and pipes until the manufacture
thereof is complete. Every wholesale or retail liquor dealer who
has in his possession any still or mash tub, or who keeps any
other apparatus for the purpose of distilling of spirits, or in any
manner refining distilled spirits, shall also be regarded as a
rectifier and as being engaged in the business of rectifying.
(uu) Resort – any place or places with pleasant environment and
atmosphere conducive to comfort, healthful relaxation and rest,
offering food, sleeping accommodations and recreational facilities
to the public for a fee.
(vv) Restaurant refers to any place which provides food to the public
accepts orders from them at a price. This terms includes caterers.
(ww) Retail means a sale where the purchaser buys the commodity for
his own consumption, irrespective of the quantity of the
commodity sold.
(xx) Shopping Center are business establishments containing sections
of groceries, appliances, food, amusement activities, movie
houses, fitness centers, clothing apparels, home furnishings, etc.
housed in one building or several buildings. It may be operated
by one person or by different persons renting spaces in the
complex.
(yy) Social/Sport Club is the club the social features of which are the
individual purposes of each organization and which conducts
various kinds of entertainment, on sporting contests and have
elaborate amusement or sport facilities therefore.
(zz) Specialty Contractor is a person whose operations pertain to the
performance of construction work requiring special skill and
whose principal contracting business involves the use of
specialized building trades or crafts.
(aaa) Theater or Cinema house includes any edifice, building or
enclosure where motion pictures are exhibited and/or where
operatic or dramatic performances, presentations or plays, or
other shows are held.
(bbb) Tourist Inn - a lodging establishment catering to transient which
does not meet the minimum requirements of an economy hotel.
(ccc) Vessel includes every type of boat, craft, or other artificial
contrivances used, or capable of being used ,as a means of
transportation on water.
posted by jhecs at
11:28 AM
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