( m ) The maintenance of race tracks or conducting of horse races. ( n ) The selling of intoxicating, malt, vinous, mixed, or fermented liquors in quantities of less than two decaliters. ( a ) Procee ds of the  ad valorem  tax on real property. ( b ) Fees for tuition in institutions of instruction, other than primary schools, founded and maintained by the municipality; but nothing herein shall require the charging of such fees. ( c ) Fees for certificates of ownership of large cattle and for certificates of the transfer of title to the same. ( d ) Fees, not in excess of fifty centavos in each case, for the issuance of permits for the burial or removal of the bodies of deceased persons. [82-39 ( ii ), 43 ( h ); 1791; 2250-1; 2339-45  (p, v) .] SECTION  2254 . Miscellaneous Revenue. —  The following species of revenue shall also accrue to the respective municipalities: SECTION  2255 . Imposition of Tax and Duration of License. — A municipal license tax already in existence shall be subject to change only by ordinance enacted prior to the fifteenth of December of any year for the next succeeding year; but an entirely new ta x may be created by ordinance enacted during the current year, effective at the beginning of any subsequent quarter. All municipal licenses shall expire on the thirty-first of December of the year in which issued unless prior thereto they should lapse for nonpayment of the tax or be sooner annulled according to law. ( e ) Fines or penalties which are by law payable into the municipal treasury. (f) Proceeds or income from the sale, use, or management of any property lawfully held by the municipality. [82-40 ( e ), 43 ( b, i ); 132-1 ( i ); 1530-1, 2.] SECTION  2256 . Time for Payment of License Taxes. —  All municipal license taxes shall accrue on the first of January of each year as regards persons then liable therefor, and the same may be paid in quarterly installments during the first ten days of each q uarter. In case of failure to pay any such tax within the time 663 Copyright 2012 CD Technologies Asia, Inc. and Accesslaw, Inc. Philippine Law Encyclopedia 2011