[2339-41; 2541-3.] S ECTION  1616 . Percentage Tax on Printers and Publishers . — Printers and publishers shall pay a tax equivalent to one-third of one per centum of their gross receipts; but persons engaged in the publication or printing and publication of any newspaper, magaz ine, review, or bulletin appearing at regular intervals and having fixed prices for subscription and sale shall not be taxed on receipts from sales of, subscription to, or advertisements in such publication; but this exemption shall not apply to any public ation the principal purpose of which is the publication of advertisements. DaAIHC [2339-42.] S ECTION  1617 . Percentage Tax on Contractors, Warehousemen, and Others . — Contractors, warehousemen, proprietors of dockyards, and persons selling light, heat, or power, as well as persons engaged in conducting telephone or telegraph lines, or exchanges, an d proprietors of steam laundries, and of shops for the construction and repair of bicycles or vehicles of any kind, and keepers of hotels and restaurants shall pay a tax equivalent to one-third of one per centum of their gross receipts. [2339-43.] S ECTION  1618 . Percentage Tax on Carriers and Keepers of Stables and Garages . — Keepers of livery stables and garages, transportation contractors, persons who transport passengers or freight for hire, and common carriers by land or water, except owners of b oats taxed under the laws administered by the Bureau of Customs, owners of a single banca who habitually operate the same themselves, and owners of a single two-wheeled vehicle who habitually drive same themselves, shall pay a tax equivalent to one per cen tum of their gross receipts. [2339-44; 2541-6.] S ECTION  1619 . Amount of Tax on Business . — Fixed taxes on business shall be collected as follows, the amount stated being for the whole year, when not otherwise specified: ( a ) Distillers of spirits, two hundred pesos. ( b ) Brewers, two hundred pesos. ( c ) Rectifiers of distilled spirits, two hundred pesos. ( d ) Manufacturers of tobacco, twenty pesos. Copyright 2012 CD Technologies Asia, Inc. and Accesslaw, Inc. Philippine Law Encyclopedia 2011 483