Amendment to Par. 6, Sec. 68 of Act 1189 Re: Reduction of License Tax for Wholesale Liquor Dealers
Act No. 2027, enacted on January 31, 1911, amends the Internal Revenue Law of 1904 by reducing the license tax for wholesale liquor dealers outside Manila. Specifically, wholesale liquor dealers in Manila are required to pay 200 pesos, while those in other locations must pay 60 pesos. The act defines wholesale liquor dealers as individuals selling or offering for sale distilled spirits or wines in quantities exceeding two decaliters. Additionally, distillers or rectifiers selling their own products in original packages are exempt from this license tax. The law is set to take effect on April 1, 1911.
January 31, 1911
ACT NO. 2027
AN ACT TO AMEND PARAGRAPH SIX OF SECTION SIXTY-EIGHT OF ACT NUMBERED ELEVEN HUNDRED AND EIGHTY-NINE, ENTITLED "THE INTERNAL REVENUE LAW OF NINETEEN HUNDRED AND FOUR," AS AMENDED, BY REDUCING THE LICENSE TAX FOR WHOLESALE LIQUOR DEALERS OUTSIDE THE CITY OF MANILA
SECTION 1. Paragraph six of section sixty-eight of Act Numbered Eleven hundred and eighty-nine, entitled "The Internal Revenue Law of Nineteen hundred and four," is hereby amended so as to read as follows:
"6. Every wholesale liquor dealer in the city of Manila shall pay two hundred pesos, and every wholesale liquor dealer at any place other than the city of Manila shall pay sixty pesos. Every person who for himself or on commission sells or offers for sale foreign or domestic distilled spirits or wines in larger quantities than two decaliters at any one time shall be regarded as a wholesale liquor dealer: Provided, That no distiller or rectifier who has paid the license tax imposed in this section and given the required bond and who sells only distilled spirits of his own production in the original packages at the place of manufacture shall be required to pay the license tax imposed in this paragraph on account of such sales."
SECTION 2. This Act shall take effect on April first, Nineteen Hundred and Eleven.
Enacted: January 31, 1911