14. Franchise grantees of electric utilities, telephone and telegraph; radio and/or television broadcasting and all other franchise grantees, except franchise grantees of radio and/or television broadcasting whose annual gross receipts of the preceding year do not exceed PhP 10 million, and franchise grantees of gas and water utilities;
15. Non-life insurance companies (except their crop insurances) including surety, fidelity, indemnity and bonding companies;
16. Similar services regardless of whether or not the performance thereof calls for the exercise of or use of the physical and mental faculties.
17. The lease or the use of or the right or privilege to use any copyright, patent, design or model, plan, secret formula or process, goodwill, trademark, trade brand or other like property or right;
18. The lease or the use of, or the right to use of any industrial, commercial or scientific equipment