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SECTION 20. Discount. A five percent (5%) discount shall be given to taxpayers who pay
their business taxes on an annual basis within the first twenty (20) of January as an incentive.
LAST YEAR'S
GROSS RECEIPTS 1993-1995 1996-1997
Barbershops
Battery charging shops
Beauty parlors
Bookbinders
Business agents, private detective or watchman agencies
Cinematographic film owners, lessors and distributors
Commercial and/or immigration brokers
Demolition, filling and salvage contractors
Electric light or gas system installers, installers of building (general)
Engineering (general), building (general), and specialty contractors
Engraving establishments
Funeral parlors
Furniture shops and establishments for planning or surfacing and
recutting of lumber
Heat or power system installer
Hotels, motels, inns, pension houses, boarding and other lodging houses
House and/or sign printing shops
Laundry shop including dry-cleaning, dyeing establishments, steam laundries and
laundries using washing machines
Lithographers
Lots or establishments for parking purposes
Massage clinics, sauna, turkish and swedish baths, slendering and
building saloons, and other similar establishments
Mine drilling establishments
Photographic studios
Plastic lamination establishments
Plating establishments
Plumbing installers
Repair of any kind of furniture and shoe repairing by machine or any
mechanical contrivance
Repairing, repainting, upholstering of vehicles and/or heavy equipment
Sawmills under contract to saw or cut logs belonging to others
Smelting plants
Smith shops
Tailoring and/or dress shops
Vulcanizing and recapping shops
Warehousing or forwarding establishments
Washing and greasing of vehicles and/or heavy equipment
Water system installers
LAST YEAR'S
GROSS RECEIPTS 1993-1995 1996-1997
1. Amusement Places/Businesses:
Billiard or Pool Halls
Bowling Alleys/Lanes
Boxing Stadium
Cabaret/Dance Halls
Carnival/circus/fairs, ferris wheel, merry go-round, etc.
Cockpits
Cocktail Lounge/bars, jukebox machines, Sing-along joints
Day and night clubs
Fashion shows
Golf link/Driving range
Race tracks
Skating Rinks
Shooting Gallery & other contrivances
Theaters/cinema (airconditioned and ordinary)
Vaudeville Shows
Video house operators (fixed or itinerant)
3. Dealers, distributors and retailers of fermented liquors, distilled spirits, wines, tuba and
the likes; Dealers, distributors and retailers of imported wines. Dealers, wholesalers and
retailers of Tobacco leaf.
6. Sellers, dealers, agents, developers of real estates (land subdivisions, building and other
taxable real properties).
7. OTHERS