Tag files are located in a subfolder of /attract/romlists/ named the same as the emulator (i.e. mame emulator name = mame folder name, arcade emulator name = arcade folder name)
/attract/romlists/<emulator_name>/<file_name.tag>
Assuming your emulator is named mame...
/attract/romlists/mame/vertshmups.tag
The filter rule that is show would be placed in the /attract/attract.cfg file.