The occupation tax must be paid by each individual engaged in a calling subject thereto; the tax on a business, by the person, firm, or company conducting the same. 

[2339-34.] 

S ECTION 1609 . Legality of Business as Affected by Payment of Tax . — The payment of a business or occupation tax shall not exempt any person from any tax, penalty, or punishment provided by law or ordinance in places where such business or occupation is pro hibited or regulated by municipal law, nor shall the payment of any such tax be held to prohibit any municipality from placing a tax upon the same business or occupation, for local purposes, where the imposition of such tax is authorized by law. 

[2339-35.] 

S ECTION 1610 . Time for Payment of Fixed Taxes . — The yearly fixed taxes are due on the first of January of each year and, if tendered in quarterly installments on or before the twentieth of January, April, July, and October, or on or before the last day of said months, in remote provinces, in the discretion of the Collector of Internal Revenue, shall, be received without penalty. But any person first beginning a business or occupation must pay the tax before engaging therein. 

[2339-36.] 

S ECTION 1611 . Reckoning Tax for Business First Begun or Abandoned During Year . — When an occupation or business subject to a fixed tax is newly begun during any year the tax shall be reckoned from the commencement of the current quarter, or in case of a bu siness subject to a monthly tax, from the first of the month; and when either is at any time abandoned, the tax shall not be exacted for a longer period than to the end of the quarter or month, as the case may be. 

[2339-37.] 

S ECTION 1612 . Fixed Tax Upon Business Subject to Percentage Tax . — Every person, not hereinbelow exempted, engaging in a business on which the percentage tax is imposed shall pay a fixed annual tax of two pesos. This tax shall be payable for each calendar y ear or fraction thereof in which such person shall engage in said business. If his receipts do not come up to the minimum limit established for the percentage tax, he may continue in business without further tax until the first day of the next following y ear. In any case the amount of his business must be reported quarterly as required in the next succeeding section. 

