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Taxes and Fees

Tax on Business
(a) On manufacturers, assemblers, repackers, processors, brewers, distillers, rectifiers, and compounders of liquors, distilled spirits, and wines or manuacturers of any article of commerce of whatever kind of nature. In accordance with the following schedule:
Amount of Gross Sales/Receipts For the Preceding Calendar Year:Tax Per Annum
Less than 10, 0000.00181.00
10, 000.00 or more than but less than 15, 000.00242.00
15, 000.00 or more than but less than 20, 000.00332.00
20, 000.00 or more than but less than 30, 000.00484.00
30, 000.00 or more than but less than 40, 000.00726.00
40, 000.00 or more than but less than 50, 000.00907.00
50, 000.00 or more than but less than 75, 000.001452.00
75, 000.00 or more than but less than 100, 000.001815.00
100, 000.00 or more than but less than 150, 000.002420.00
150, 000.00 or more than but less than 200, 000.003025.00
200, 000.00 or more than but less than 300, 000.004235.00
300, 000.00 or more than but less than 500, 000.006050.00
500, 000.00 or more than but less than 750, 000.008800.00
750, 000.00 or more than but less than 1, 000, 000.0011000.00
750, 000.00 or more than but less than 1, 000, 000.0015125.00
1, 000, 000.00 or more than but less than 2, 000, 000.0018150.00
2, 000, 000.00 or more than but less than 3, 000, 000.0021780.00
3, 000, 000.00 or more than but less than 4, 000, 000.0024410.00
5, 000, 000.00 or more than but less than 6, 500, 000.0026812.00
6, 500, 000.00 or moreAt a rate not exceeding forty one percent(41%) of one percent(1%)
(b) On wholesalers, distributors,or dealers in any article of commerce of whatever kind of nature in accordance with the following schedules:
Gross sales/Receipts for the Preceding Calendar Year:Amount of Tax Per Annum
less than 1, 000.0019.00
1, 000.00 or more than but less than 2, 000.0036.00
2, 000.00 or more than but less than 3, 000.0055.00
3, 000.00 or more than but less than 4, 000.0079.00
4, 000.00 or more than but less than 5, 000.00110.00
5, 000.00 or more than but less than 6, 000.00133.00
6, 000.00 or more than but less than 7, 000.00157.00
7, 000.00 or more than but less than 8, 000.00181.00
8, 000.00 or more than but less than 10, 000.00204.00
10, 000.00 or more than but less than 15, 000.00242.00
15, 000.00 or more than but less than 20, 000.00302.00
20, 000.00 or more than but less than 30, 000.00363.00
30, 000.00 or more than but less than 40, 000.00484.00
40, 000.00 or more than but less than 50, 000.00726.00
50, 000.00 or more than but less than 75, 000.001089.00
75, 000.00 or more than but less than 100, 000.001452.00
100, 000.00 or more than but less than 150, 000.002057.00
150, 000.00 or more than but less than 200, 000.002662.00
200, 000.00 or more than but less than 300, 000.003630.00
300, 000.00 or more than but less than 500, 000.004884.00
500, 000.00 or more than but less than 750, 000.007260.00
750, 000.00 or more than but less than 1, 000, 000.009680.00
1, 000, 000.00 or more than but less than 2, 000, 000.0011000.00
2, 000, 000.00 or moreAt a rate not exceeding fifty five percent(55%) of one percent(1%)
Contractors and other independent contractors with the following schedules:
Gross sales/Receipts for the Preceding Calendar Year:Amount of Tax Per Annum
less than 5, 000.0030.00
5, 000.00 or more than but less than 10, 000.0067.00
10, 000.00 or more than but less than 15, 000.00114.00
15, 000.00 or more than but less than 20, 000.00181.00
20, 000.00 or more than but less than 30, 000.00302.00
30, 000.00 or more than but less than 40, 000.00423.00
40, 000.00 or more than but less than 50, 000.00605.00
50, 000.00 or more than but less than 75, 000.00968.00
75, 000.00 or more than but less than 100, 000.001452.00
100, 000.00 or more than but less than 150, 000.002178.00
150, 000.00 or more than but less than 200, 000.002904.00
200, 000.00 or more than but less than 250, 000.003993.00
250, 000.00 or more than but less than 300, 000.005082.00
300, 000.00 or more than but less than 400, 000.006776.00
400, 000.00 or more than but less than 500, 000.009075.00
500, 000.00 or more than but less than 750, 000.0010175.00
750, 000.00 or more than but less than 1, 000, 000.0011275.00
1, 000, 000.00 or more than but less than 2, 000, 000.0012650.00
 2, 000, 000.00 or moreAt a rate not exceeding fifty five percent(55%) of one percent(1%)
(g) On the business hereunder enumerated:
1. Cafes, cafeterias, ice cream and other refreshment parlors, restaurants, soda fountain bars, carinderias or food caterers:
6. Onboarding houses, pension houses, motels, apartments, apartelles and condominiums
11. Operators of computer services establishment
14. General consultancy services
15. All other similar activities consisting essentially of the sales of services for a fee.
Gross sales/Receipts for the Preceding Calendar Year:Amount of Tax Per Annum
less than 5, 000.0030.00
5, 000.00 or more than but less than 10, 000.0067.00
10, 000.00 or more than but less than 15, 000.00114.00
15, 000.00 or more than but less than 20, 000.00185.00
20, 000.00 or more than but less than 30, 000.00302.00
30, 000.00 or more than but less than 40, 000.00423.00
40, 000.00 or more than but less than 50, 000.00605.00
50, 000.00 or more than but less than 75, 000.00968.00
75, 000.00 or more than but less than 100, 000.001452.00
100, 000.00 or more than but less than 150, 000.002178.00
150, 000.00 or more than but less than 200, 000.002904.00
200, 000.00 or more than but less than 250, 000.003993.00
250, 000.00 or more than but less than 300, 000.005082.00
300, 000.00 or more than but less than 400, 000.006776.00
400, 000.00 or more than but less than 500, 000.009075.00
500, 000.00 or more than but less than 750, 000.0010175.00
750, 000.00 or more than but less than 1, 000, 000.0011275.00
1, 000, 000.00 or more than but less than 2, 000, 000.0012650.00
 2, 000, 000.00 or moreAt a rate not exceeding fifty five percent(55%) of one percent(1%)

Tax on Operators of Public Utility Vehicles
Section 2B.05. Imposition of Tax. There is hereby imposed a tax on operators of public utility vehicles maintaining booking office, terminal, or waiting station for the purpose of carrying passengers form this municipality under a certificate of public convenience and necessity of similar franchises:
“Mini” busesPhp 550.00 per unit
Jeepneys//AUVs 550.00 per unit/annum
Air conditioned Bus1, 500.00 per unit
Non Air conditioned bus1, 000.00 per unit
NOTE: Rate may be determined by computing estimated earning per day x 36 days x reate not to exceed 2% of gross receipts
CHAPTER III. PERMIT AND REGULATORY FEES
Article A. Mayor’s Permit Fee on Business
For purpose of the Mayor’s Permit Fee, the following Philippines categories of business size is here by adopted:
Enterprise ScaleAsset LimitWork force
Micro- IndustryP 150, 000 to P 1.5MNo Specific.
Cottage IndustriesAbove P 150, 000 to P 1.5MLess than 10
Small-Scale IndustriesP 1.5M to P 15.M10 – 99
Medium-Scale IndustriesP 15 to P 60M100 – 199
Large-Scale IndustriesAbove P 60M200 or more
Amount of Fee Per Annum
1. On Manufacturers/Importers/Producers
Micro- IndustryP200.00
Cottage Industries400.00
Small-Scale Industries600.00
Medium-Scale Industries1200.00
Large-Scale Industries2500.00
2. On Banks
Rural, Trift and Savings bank1250.00
Commercial, Industrial and Development Banks3750.00
Universal Banks6250.00
3. On other Financial Institutions
SmallP1250.00
Medium3750.00
Large6250.00
4. On Contractors/Service Establishments
Micro- IndustryP200.00
Cottage Industries300.00
Small-Scale Industries500.00
Medium-Scale Industries900.00
Large-Scale Industries1100.00
5. On Wholesalers/Retailers/Dealers or distributors
Micro- IndustryP200.00
Cottage Industries300.00
Small-Scale Industries500.00
Medium-Scale Industries900.00
Large-Scale Industries1100.00
6. On Trans Loading Operations
CottageP500.00
Small1000.00
Medium2000.00
Large4000.00
7. Other Businesses
Micro-IndustriesP200.00
Cottage Industries300.00
Amount of Fee
(a) For sealing linear metric measures:
Not over one(1) meterP50.00
Measure over one(1) meter50.00
(b) For Sealing metric measures of capacity:
Not over ten(10) liters50.00
Over ten(10) liters50.00
(c) For Sealing metric instruments of weights:
With capacity of not more than 30kg.50.00
With capacity of more than 30kg. But not more than 300kg.50.00
With capacity of more than 300kg. But not more than 3,000 kg.70.00
With capacity of more than 3,000kg.80.00
(d) For Sealing apothecary balances of precision50.00

Article D. Permit Fee for Zoning/Locational Clearance
Section 3D.01. Imposition of Fee. There shall be collected the following Fees for the issuance of zoning/locational clearance.
1. Single residential sructure attached or detached
      1.1 Php 100, 000 and belowPhp 150
      1.2 Over Php 100, 000 to Php 200, 000Php 200
      1.3 Over Php 200, 000Php 300 + 1/10 of 1% of excess of Php 200, 000
2. Apartments/Townhouses
     2.1 Php 500, 000 and belowPhp 1,000
     2.2 Over Php 500, 000 to Php millionPhp 1,500
     2.3 Over Php 2 millionPhp 2,000 + 1/10 of 1% of cost in excess of Php 2M regardless of number of doors
3. Dormitories
     3.1 Php 2 million and belowPhp 1, 500
     3.2 Over Php 2 millionPhp 2,000 + 1/10 of 1% of excess of Php 2M regardless of number of doors
4. Institutional, Project cost of which is
      4.1 Below Php 2 millionPhp 1, 500
      4.2 Over Php 2 millionPhp 2,000 + 1/10 of 1% of cost in excess of Php 2M 
5. Commercial, Industrial, Agro-Industrial Project cost of which is
    5.1 Below Php 100, 000Php 1, 000
    5.2 Over Php 100, 000 to Php 500, 000Php 1, 500
    5.3 Over Php 500, 000 to Php 1 millionPhp 2, 000
    5.4 Over Php 1 million Php 2 millionPhp 2, 600
    5.5 Over Php 2 millionPhp 4, 500 + 1/10 of 1% of excess of Php 2M

Article H. Registration and Transfer Fees on Large Cattle
Amount of Fee
(a) For Certificate of ownership150.00
(b) For Cretificate of Transfer200.00
(c) For Registration of private Brand200.00
Article I. Fees on Impounding of Astray animals
Amount of Fee
(a) Large Cattle200.00
(b) All other animals100.00
Article J. Permit Fee for Agricultural Machinery and other Heavy Equipment
Rate of Fee Per Annum
a. HandtractorsP 200.00
b. Light Tractors200.00
c. Heavy Tractors500.00
d. Bulldozer1000.00
e. Heavy Graders1000.00
f. Light Graders600.00
g. Mechanized Threshers200.00
h. Cargo Truck1000.00
i. Dump Truck500.00
j. Road Rollers500.00
k. Payloader1000.00
l. Primemovers/Flatbeds1000.00
m. Backhoe1000.00
n. Rockcrusher1000.00
o. Transit/Mixer Truck500.00
p. Crane1000.00
q. Trans Planter200.00
r. Other light agricultural machinery not enumerated above200.00
u. Other agricultural machinery or heavy equipment not enumerated above500.00
Permit and Inspection Fee on Machineries and Engines
(a) Internal combustible engines:
           1. 2 HP and belowP 100.00
           2. 5 HP and below but not lower than  3 HP100.00
           3. 10 HP and below but not lower than 5 HP100.00
           4. 14 HP and below but not lower than 10 HP100.00
           5. Above 15 HP
(b) Other stationery engines or machines:
           1. 3 HP and below100.00
           2. 5 HP and below but not lower than 3 HP100.00
           3. 10 HP and below but not lower than 5 HP100.00
           4. 14 HP and below but not lower than 10 HP100.00
           5. Above 14 HP100.00

Aticle L. Chainsaw Registration Fee
Imposition Fees. There shall ne imposed and collected for the registration of chainsaw annually with the following schedule:
1. 070 or its equivalentP 300.00
2. 045 or its equivalentP 200.00
3.  041 or its equivalentP 200.00
4. 038 or its equivalentP 150.00
5. 030 or its equivalentP 150.00
Article N. Permit fee for the Storage of Flammable and Combustible Materials
a. Storage of gasoline, diesel, fuel, kerosene and similar products
Less than 200 litersP 50. 00
200 to 2, 000 liters100.00
2, 001 to 5, 000 liters150.00
5, 001 to 20, 000 liters500.00
20, 001 to 50, 000 liters & above1000.00
b. Storage of LPG tanks
P 7. 50/tank for 12 kgs tanker container or P 0.625 for every kilogram of tank container capacity.
Article R. Permit Fee for the Conduct of Group Activities
1. Conference, meetingsm rallies and demonstration in outdoor, in parks, plazas, roads/streetsP 300.00
2. Dances200.00
3. Coronation and Ball200.00
4. Promotional sales200.00
SERVICES FEES
Secretary Fee
Amount of Fee
(a) For every page or fraction, thereof typewitten(not including the certificate and notation)P 25.00/page
(b) For each certificate of correctness (with seal of Office) written on the copy or attached therto75.00
(c) For certifying the official act of the Municipal Judge or  other judicial certificate with seal75.00
(d) For certified copies of any papers, records, decrees, judgment or entry of which any person is entitled to demand and receive a copy (in connection with judicial proceedings) for each page75.00
(e) Photocopy or any other copy produced by copying machine per page2.00(S) 2.50(L)/black 5. 00/colored
Local Civil Registry Fees
(a) Marriage Fees:
1. Application for marriage license300.00
2. Marriage solemnization fee250.00
3. Pre-marriage Counseling200.00
(b) For registration of the following:
       1. Legitimation by Decree of the Court
       2.  Legitimation by other Mean
       3. Adoption
       4. Annulment of Marriage
       5. Divorce/Legal Separation
       6. Naturalization
       7. Change of Name
          – Filling Fee ( RA 9048)3000.00
          – Correction of Clerical Error1000.00
          – Filling Fee for Migrant Petitioner
          – Change of first name1000.00
          – Clerical or typographical error500.00
       8. Other legal documentation for record purposes3000.00
(c) Fees for Delayed Registration
     1. Birth75.00
     2. Marriage75.00
     3. Death75.00
(d) For Certified Copies of any document And a fee of fifty pesos (P50.00) shall be collected for each additional copy of subsequent issuance of a copy of the initial certificate issued.75.00
(e) Burial Fees:
1. Burial PermitFee or transfer of cadaver75.00
2. Fee for exhumation of cadaver75.00
3. Fee for removal of cadaver75.00

Article C. Police Clearance Fee
Amount of Fee
1. For employment, scholarship, study grant, and other purposes not hereunder specified75.00
2. For change of name75.00
3. For application for Filipino citizenship75.00
4. For passport or visa application75.00
5. For Firearms permit application75.00
6. For PLEB clearance75.00
Article D. Sanitary Inspection Fee
Amount of Fee
a. For house for rent100.00
b. For each business, industrial, or agricultural establishment
      With an area of 23 sq.m. or more but less than 50 sq.m.100.00
      With an area of 50 sq.m. or more but less than 100 sq.m.150.00
      With an area of 100 sq.m. or more but less than 200 sq.m.200.00
      With an area of 200 sq.m. or more but less than 500 sq.m.300.00
      With an area of 500 sq.m. or more but less than 1000 sq.m.400.00
      With an area of 1000 sq.m. additional of P100.00 per     every 500 sq.m excess500.00

CHAPTER V. MUNICIPAL CHARGES ( It is highly recommended that a separate Market Code be prepared)
Article A. Rentals of Personal and Real Properties owned by the Municipality ( To be based considering municipal assets and full cost pricing)
Rate of Rental ( Specify if annual, monthly, weekly or daily)
1) land Only (per sq.m)
  (a) Located in commercial/Industrial areaP 50.00/month
  (b) Loacated in residential area    30.00/month
  (c) Others    25.00/month
2) Building ( per sq.m of floor area)
   (a) Located in Commercial/Industrial area    150.00/month
   (b) Located in residential area    100.00/month
   (c) Others    75.00/month
3) Vehicles and Equipment
      Vehicle and Equipment
                  Bulldozer3,500.00/hr
                  Pay Loader2,500.00/hr
50.00/bucket
                  Backhoe2,500.00/hr
                  TruckP 600.00/cubic meter max. of 2 km and additional P100.00/cubic meter for every excess km
                  Welding Machine (heavy duty machine)P100.00/hr or P800.00/day
                  AC Welding MachineP450/day (note: welder and delivery of the machine not included)
Article B. Charges for Parking
a. Day Parking Rates
            Vehicle TypeDaily
           MotorcycleP 5.00
           Tricycle10.00
           Private cars and Service Vehicles15.00
           Passenger Jeepneys20.00
           Delivery Van30.00
          Cargo Trucks40.00
          Passenger Bus50.00
Article C. Municipal Health Service Fees
Oxygen Tank
        Small Refill500.00
        Large Refill800.00
3. Dental Services:
          Extraction per tooth (including anesthesia)150.00/tooth
          Temporary filling per tooth100/tooth
          Permanent Filling per tooth200/tooth
4. Laboratory Examination Fees:
                     Blood Chemistry500.00
                     Fasting Blood Sugar50.00
                     Blood Urea Nitrogen70.00
                     Cholesterol100.00
                     Creatinine100.00
                     Uric Acid100.00
                     Hematology200.00
                     Complete blood count30.00
                     Bleeding/clotting Time40.00
                     Parasitology30.00
                     Routine Stool Examination30.00
                     Routine Urinalysis20.00
                     Pregnancy test100.00
                     Typhi Dot500.00
                     HBsAg80.00
                     Semen Analysis50.00
                     Dengue Test500.00
                     ABO-RH Testing10.00
                      Widal Test30.00
                       Gram Stain Smear50.00
5. Subsistence
        a. Certificates 
             Athletes/CoachFREE
             Medico Legal100.00
         b. New Born Screening(NBS)
                Traditional Non-Philhealth member500.00
                 Expanded Non-Philhealth member1500.00
                 Expanded Philhealth member950.00
Article D. Market Fees and Charges
Imposition of Market Fees and charges. – There shall be collected the following market fees and charges:
A. Rental charges on stalls, booths, and/or spaces within the market:
       a) On stalls with booths constructed by the Municipal Government, per square meter of Fraction thereof, per month:
                      Dry Goods SectionPhp 100.00/sq meter
                      Grocery Section          100.00/sq meter
                       Vegetables and Fruit Section          100.00/sq meter
                       Eating/Eatery Section          100.00/sq meter
                       Flower Shop Section          100.00/sq meter
                       Cold Storage Section          100.00/sq meter

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