Power of Municipal Board of Manila To Tax and Fix License Fee on Certain Dealers in New Automobiles and Merchandise
Commonwealth Act No. 76, enacted on October 24, 1936, amends the Revised Administrative Code to remove limitations on the Manila Municipal Board's authority to impose taxes and license fees on dealers of new automobiles, accessories, and retail merchandise not previously subject to municipal tax. The Act classifies these retail dealers into various categories, including general merchandise and specific items such as textiles, hardware, groceries, drugs, books, jewelry, and sporting goods. This legislation aims to enhance the city's revenue-generating capabilities by broadening the scope of taxable entities. The Act takes effect immediately upon its approval.
Law Information
- Reference Number
- Commonwealth Act No. 76
- Date Enacted
- Category
- Statutes
- Subcategory
- Commonwealth Acts
- Jurisdiction
- Philippines
- Enacting Body
- Congress of the Philippines
Full Law Text
October 24, 1936
COMMONWEALTH ACT NO. 76
AN ACT TO AMEND THE REVISED ADMINISTRATIVE CODE SO AS TO ABOLISH THE LIMITATION UPON THE POWER OF THE MUNICIPAL BOARD OF MANILA TO TAX AND FIX THE LICENSE FEE ON DEALERS IN NEW AUTOMOBILES OR ACCESSORIES OR BOTH, AND ON RETAIL DEALERS IN NEW MERCHANDISE WHICH ARE NOT YET SUBJECT TO THE PAYMENT OF ANY MUNICIPAL TAX
SECTION 1. Subsection (m-2) of section twenty-four hundred and forty-four of the Revised Administrative Code, as inserted by Act Numbered Thirty-six hundred and sixty-nine, is hereby amended to read as follows:
"(m-2) To tax and fix the license fee on (a) dealers in new automobiles or accessories or both, and (b) retail dealers in new merchandise, which dealers are not yet subject to the payment of any municipal tax.
"For the purpose of taxation, these retail dealers shall be classified as (1) retail dealers in general merchandise, and (2) retail dealers exclusively engaged in the sale of (a) textiles including knitted wares, (b) hardwares including glasswares, cooking utensils, electrical goods and construction materials, (c) groceries including toilet articles except perfumery, (d) drugs including medicines and perfumeries, (e) books, including stationery, paper, and office supplies, (f) jewelry, (g) slippers, (h) arms, ammunitions, and sporting goods."
SECTION 2. This Act shall take effect upon its approval.
Approved: October 24, 1936
Cite This Law
Power of Municipal Board of Manila To Tax and Fix License Fee on Certain Dealers in New Automobiles and Merchandise, Commonwealth Act No. 76, Oct 24, 1936 (Philippines)
Power of Municipal Board of Manila To Tax and Fix License Fee on Certain Dealers in New Automobiles and Merchandise, Commonwealth Act No. 76 (Phil. 1936)
Related Laws
- Amendments to Act No. 2711 (Revised Administrative Code)Act No. 3669 • Dec 8, 1929 • Statutes
- An Act to Repeal and Amend Certain Provisions of the Administrative Code, Authorizing Municipalities, Cities, and Townships to Regulate Signs and Billboards and Fix License Fees Therefor, and for Other PurposesAct No. 2819 • Mar 4, 1919 • Statutes
- Amendments to C.A. No. 520 (Charter of San Pablo City)Republic Act No. 5827 • Jun 21, 1969 • Statutes
- Amendments to C.A. No. 326 (Charter of Bacolod City)Republic Act No. 4088 • Jun 19, 1964 • Statutes
- An Act to Amend Certain Sections of the Administrative Code for the Purpose of Clarifying Certain Provisions Defining the Duties and Powers of the Mayor and the Municipal Board of the City of Manila, and for Other PurposesAct No. 2774 • Mar 9, 1918 • Statutes
- An Act Revising the General Authority of Municipal Councils and Municipal District Councils to Levy Taxes, Subject to Certain LimitationsCommonwealth Act No. 472 • Jun 16, 1939 • Statutes
Browse More Statutes
Explore other laws in the Statutes category.
View All StatutesNeed Help Understanding This Law?
Ask our AI assistant to explain provisions, implications, or related laws.
Ask AI About This Law