5.9.5 Tourist Inn refers to lodging establishment catering to transients, which does not meet the minimum requirement of an economy hotel. The term lodging establishment shall include lodging houses, which shall mean such establishments are regularly engaged in the hotel business, but which, nevertheless, are not registered, classified and licensed as hotels by reason of inadequate essential facilities and services. It also includes resort, which shall refer to any place or places with pleasant environment and atmosphere conducive to comfort, healthful relaxation and rest, offering food, sleeping accommodation and recreational facilities to the public for a fee or remuneration. The term, however, excludes homestay or an alternative tourism where tourists will stay with the host’s family in the same house and will experience the everyday life of the family and the local community. 5.10 Medical Services – refers to health services which include but not limited to prevention of disability through immunization, nutrition, environmental protection and preservation; genetic counseling; early detection of disability and timely intervention to arrest disabling condition and medical treatment and rehabilitation including mobility assistive devices. 5.11 Prime Commodities – are goods not considered as basic necessities but are essential to consumers such as, but not limited to flour; dried, processed or canned pork, beef and poultry meat; dairy products not falling under basic necessities; onions; garlic; vinegar; patis; soy sauce; toilet soap; fertilizer; pesticides and herbicides; poultry, livestock and fishery feeds and veterinary products; paper; school supplies; nipa shingles; sawali; cement; clinker; GI sheets, hollow blocks; plywood; plyboard; construction nails; batteries; electrical supplies; lightbulbs; steel wire; all drugs not classified as essential drugs by the Department of Health and other commodities that may be classified by the Department of Trade and Industry and the Department of Agriculture. 5.12 Recreation Centers – refers to any establishment offering recreation services with facilities that include but not limited to internet cafes, video games, other similar amusement facilities, theaters, cinema houses, concert halls, circuses, carnivals and other places of culture and leisure. This definition excludes establishments with gambling facilities. 5.13 Restaurant – refers to any establishment duly licensed by the government selling to the public, regular and special meals or menu. This may include but not limited to food, drinks, beverages, desserts and other consumable items served by the establishment including value meals and other similar food counters, fast food, cooked food and short orders including take-outs. RULE IV BENEFITS AND PRIVILEGES OF PERSONS WITH DISABILITY Section 6. Twenty Percent (20%) Discount and Value Added Tax (VAT) Exemption – Persons with disability shall be entitled to the grant of 20% discount and VAT-exemption on the purchase of certain goods and services from all establishments for their exclusive use, enjoyment or availment; Provided, however, that the purchase of such goods and services from sellers that are not subject to Value Added Tax (VAT) shall be subject to the applicable percentage tax. For this purpose, subsequent purchases by persons with disability on the same day from the same establishments shall still be subjected to 20% discount and VATexemption. All establishments shall place signages in conspicuous areas within their premises to inform persons with disabilities that they are entitled to the 20% discount and VATexemption. The Department of Finance thru the Bureau of Internal Revenue shall issue the corresponding Revenue Regulations and/or Revenue Memorandum Circulars related to the grant of the 20% discount and VAT-exemption for persons with disability. The Department of the Interior and Local Government shall also ensure that all local government units are informed about the law for the smooth implementation of the 20% discount and VAT-exemption for persons with disability in their areas of jurisdiction. Section 6.1 Lodging Establishments – This shall apply to room accommodation and other amenities offered by the establishment such as but not limited to massage parlor, sauna bath, food, drinks and other services offered. The said discount and exemption will only apply to persons with disability.