j. On operators of public utility vehicles maintaining booking office, terminal, or waiting station for the purpose of carrying passengers from this municipality under a certificate of public convenience and necessity or similar franchises.
| Air-conditioned buses | 550.00 per unit/annum |
| Buses without air conditioning | 500.00 per unit/annum |
| "Mini" buses | 200.00 per unit/annum |
| Utility Vans | 200.00 per unit/annum |
| Jeepneys/Fieras/Tamaraws | 150.00 per unit/annum |
| Taxis | 150.00 per unit/annum |
| Tricycles | 50.00 per unit/annum |
(NOTE: Rate may be determined by computing estimated earning per day x 300 days x rate not to exceed 2.2% of gross receipts)
Sec. 3. Presumptive Income Level. For every tax period, the Treasurer’s Office shall prepare a stratified schedule of "presumptive income level" to approximate the gross receipt of each business classification.
Sec. 4. Exemption. Business engaged in the production, manufacture, refining, distribution or sale of oil, gasoline, and other petroleum products shall not be subject to any local tax imposed in this Article.
Sec. 5. Tax on Newly-Started Business. In the case of a newly started business under this Section, the tax shall be six and 5/100 percent (6.05%) of the capital investment. In the succeeding calendar year, regardless of when the business started to operate, the tax shall be based on the gross receipts for the preceding calendar year or any fraction thereof, as provided in the pertinent schedules in this Article.
Article B. Situs of Tax
Section 1. Situs of the Tax.
a. For purposes of collection of the business tax under the "situs" of the tax law, the following definition of terms and guidelines shall be strictly observed:
1. Principal Office - the head or main office of the businesses appearing in the pertinent documents submitted to the Securities and Exchange Commission, or the Department of Trade and Industry, or other appropriate agencies as the case may be.
The municipality specifically mentioned in the articles of the incorporation or official registration papers as being the official address or said principal office shall be considered as the situs thereof.
In case there is a transfer or relocation of the principal office to another city or municipality, it shall be the duty of the owner, operator or manager of the business to give due notice of such transfer or relocation to the local chief executives of the cities or municipalities concerned within fifteen (15) days after such transfer or relocation is effected.
2. Branch or Sales Office - a fixed place in a locality which conducts operations of the businesses as an extension of the principal office. However, offices used only as display areas of the products where no stocks or items are stored for sale, although orders for the products may be received thereat, are not branch or sales offices as herein contemplated. A warehouse which accepts orders and/or issues sales invoices independent of a branch with sales office shall be considered as a sales office.
3. Warehouse - a building utilized for the storage of products for sale and from which goods or merchandise is withdrawn for delivery to customers or dealers, or by persons acting on behalf of the business. A warehouse that does not accept orders and/or issue sales invoices as aforementioned shall not be considered a branch or sales office.
4. Plantation - a tract of agricultural land planted to trees or seedlings whether fruit bearing or not, uniformly spaced or seeded by broadcast methods or normally arranged to
