Furniture shop Vatable Vegetable trader Exempt A private college Exempt A private hospital Exempt A dentist Vatable Hospital drugstore Vatable A non-profit elementary school Exempt A government college Exempt Restaurant Vatable Bus operator % tax Hotel Vatable Operator of domestic sea vessel Vatable Life insurance company % tax Mall Vatable Domestic airliner Vatable Lessor of vessels or aircraft Vatable Banks % tax Operator of taxi % tax International carriers % tax Keepers of garage % tax Book publishers Exempt Quasi-banks % tax Dealer Of household appliances Vatable Dealer of commercial lot Vatable Insurance agent Vatable Employee Exempt Contractor Vatable Processor of sardines Vatable Auto parts dealer Vatable Manufacturer of hog feeds Exempt Seller Of fertilizer and seeds Exempt Fisherman Exempt Fish vendor Exempt Textile manufacturer Vatable Sale of: Vatable or Exempt Vegetables Exempt Cooked rice Vatable Sundried banana Exempt Canned fish Vatable Fruit shake Exempt Boiled eggs Exempt Fresh fruits Exempt Fresh sea foods Exempt Lumber Vatable Orchids and bonsai Vatable Chicken manure Exempt (fertilizer) Bamboo Vatable Bamboo shoots Exempt Cotton seeds Vatable Cotton Vatable Wheat Exempt Cacao Exempt Cocoa Vatable (processed) Cheese Vatable (processed) Charcoal Vatable (non-food) Furniture Vatable Zoo animals Vatable Tobacco Vatable (non-food) Tea Exempt Aquarium fish Vatable Smoked or dried fish Exempt Canned fish Vatable Tax type: % tax or Vat Common carrier by land transport Of 3% percentage tax passenger Common carrier by land transport of VAT or 3 percentage tax cargoes Common carrier by sea VAT Common carrier by air VAT International carrier passenger Exempt International carrier cargoes, baggage 3% percentage tax or mails Non-life insurance VAT Life insurance 2% percentage tax Bank short-term loans 5% percentage tax Bank - long-term loans 1% percentage tax Franchise grantees of electricity VAT Franchise grantees of water 2% percentage tax Franchise grantees of gas 2% percentage tax Franchise grantees of telephone inbound Exempt calls Franchisee grantees Of telephone 10% percentage tax outbound calls Operators of cinemas VAT Operators Of cockpits 18% percentage tax Operators of jai-alai 30% percentage tax Places Of exhibitions Of professional 15% percentage tax basketballs Places of exhibitions of professional 10% percentage tax boxing Bowling alleys VAT or percentage tax Night or day clubs and cabarets 18% percentage tax