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Regulations (IRR) are hereby adopted and (ii) the reasonableness of the Rate I
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(6) Other premises utilized for food selling or service; (7) IRR. A small-scale business activity
Seasonal business which operates for at most three-
months every year; (8) Small storehouse or bodega
not conducted within the premises J'
except bonded warehouse; and (9) Small cottage of the residence (home) shall not be 't
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industry covered by this IRR; and
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JUNE 8,2015 OFFICIAL GAZETTE 3247
(b) All defined terms and phrases in the CA as well as in other related IRRs are deemed
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i . incorporated herein, unless their contexts otherwise provide.
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RULE /I
RATE CLASSIFICATIONAND BILLING SCHEME FOR SMALL-SCALE (HOME-BASED) BUSINESSES
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SEC. 5. Rate Reclassification for Small-Scale (Home-Based) Businesses.-Customers
engaged in Small-Scale (Home-Based) Businesses identified the table below are hereby
reclassified to Semi-Business (Residential B):
Small Scale (Home Based) Business Present Rate New Rate Classification
, Classification
Bakery Industrial Semi-Business (Residential B)
Computer Repair Shop/Internet Cafe Commercial Semi-Business (Residential B)
Billiard Hall Commercial Semi-Business (Residential B)
Tube/Cube Ice for Sale Commercial Semi-Business (Residential B)
Day Care Center (Private) Commercial Semi-Business (Residential B)
Tailoring/Dress Shop Commercial Semi-Business (Residential B)
Warehouse/Bodega Commercial Semi-Business (Residential B)
GarmentsJRTW/Rugs Making Commercial Semi-Business (Residential B)
Automotive/Appliance Repair Shop Commercial Semi-Business (Residential B)
Boarding House/Dormitories/Bed Semi-Business (Residential B)
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I Commercial
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Space
Cottage Industry/Shoe Making/Bag Semi-Business (Residential B)
Commercial
Making
Machine Shop Commercial Semi-Business (Residential B)