A new Section 149-A is added to the National Internal Revenue code, and shall read as follows: THERE SHALL BE LEVIED, ASSESSED AND COLLECTED A TEN PERCENT (10%) AD VALOREM TAX ON ALL PREPAID CARDS BASED ON THE VALUE OR DENOMINATION AT THE FACE OF THE CARD, NET OF THE EXCISE AND THE VALUE-ADDED TAX. > A PREPAID CARD IS DEFINED IN THIS ACT AS A CARD WHICH HAS ON ITS FACE, A VALUE OR DENOMINATION AND IS USED AS A DEVISE IR A MODE FOR PAYING THE SERVICES TO BE RENDERED BY THE TELECOMMUNICATI ON COMPANIES, INTERNET SERVICE PROVIDERS, TRANSPORTATION COMPANIES, OR ANY OTHER COMPANY USING PREPAID CARDS FOR ITS SERVICES.> PROVIDED, THAT EACH CARD SHALL HAVE A BAR CODE AFFIXED ON A CONSPICUOUS PLACE IN THE CARD BEFORE ANY REMOVAL FROM THE PREMISES OOF THE MANUFACTURER OF SUCH PREPAID CARDS CAN BE MADE. THE AFFIXTURE MUST BE DONE IN SUCH A MANNER THAT WILL PREVENT SAID BAR CODE FROM BEING REMOVED OR ERASED BY WASHING OR ANY OTHER MEANS AND FROM COVERING ANY WARNING THAT MAY BE HEREAFTER REQUIRE