SECTION 2E-02. Imposition of Occupation or Calling Fee -
There is hereby imposed an annual
Occupation or Calling Fee
of One Hundred Pesos (P 100.00) on each person pursuing his/heroccupation or calling. “Occupation” is defined in this Ordinance asone’s regular business or employment or an activity, which principallytakes upon one’s time, thought and energies. It includes any calling,business, trade, profession or calling. While “Calling,” means one’s
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regular business, trade, profession, vocation or employment that doesnot require the passing of an appropriate government board or barexaminations, including, but not limited to, the following:
Land surveyor, chief mates, marine secondengineers, chiropodists, professional actors oractresses, singers, radio broadcasters, announcers,disc jockeys, tattoers, pelotaries, stage performers,statisticians, commercial stewards and stewardess,flight attendants, insurance adjusters, consultants oragents, dieticians, nutritionists, professionalembalmers (authorized by DOH), foresters,geologists, mid-wives, automotive mechanics(unless s/he is a mechanical engineer who has paidthe professional tax), computer technicians,electricians (unless s/he is a electrical engineer whohas paid the professional tax), electronicstechnicians, refrigeration and air conditiontechnicians, hospitality girls, entertainers,hostesses, professional interior decorators, tailors,fashion designers and the likes, professionalinstructors or teachers in private institutions (unlessthey have paid their professional tax), psychichealers, soothsayers, seers, therapists (unless aregistered nurse), acupuncturists, professionalbakers, cattle auctioneers, chef and head cook, clubmanager, dance instructors/instructress, florists,hairdressers or hairstylists, heavy equipmentoperators, marine officers (unless s/he is a marineengineer who has paid the professional tax), mastercarpenters, plumbers, professional beauticians,make-up artists, professional boxers, professionalbutchers, professional manicurists, professionalmasons, welders, pipe fitters, professionalmasseurs, masseuse, professional security officer orguards, professional stevedores, professionalwaiters/waitresses, swimming instructors, telegraphoperators, typewriter and watch repairmen, factoryworkers working within the City of Lapu-Lapu, andother similar occupations or calling not enumerated