"TITLE V - OTHER PERCENTAGE TAXES

"SECTION 116. Tax on Persons Exempt from Value-added Tax (VAT). - Any person whose sales or receipts are exempt under Section 109(z) of this Code from the payment of value-added tax and who is not a VAT-registered person shall pay a tax equivalent to three percent (3%) of his gross quarterly sales or receipts: Provided, That cooperatives shall be exempt from the three percent (3%) gross receipts tax herein imposed.

"SECTION 117. Percentage Tax on Domestic Carriers and Keepers of Garages. - Cars for rent or hire driven by the lessee, transportation contractors, including persons who transport passengers for hire, and other domestic carriers by land, air or water, for the transport of passengers, except owners of bancas and owners of animal-drawn two wheeled vehicle, and keepers of garages shall pay a tax equivalent to three percent (3%) of their quarterly gross receipts.

"The gross receipts of common carriers derived from their incoming and outgoing freight shall not be subjected to the local taxes imposed under Republic Act No. 7160, otherwise known as the Local Government Code of 1991.

"In computing the percentage tax provided in this Section, the following shall be considered the minimum quarterly gross receipts in each particular case:

"Jeepney for hire -

"1. Manila and other cities P2,400

"2. Provincial 1,200

"Public utility bus -

"Not exceeding 30 passengers P3,600

"Exceeding 30 but not exceeding 50 passengers 6,000

"Exceeding 50 passengers 7,200

"Taxis -

"1. Manila and other cities 3,600

"2. Provincial 2,400

"Car for hire (with chauffeur) 3,000

"Car for hire (without chauffeur) 1,800