(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, 0000.00 | 181.00 | ||
10, 000.00 or more than but less than 15, 000.00 | 242.00 | ||
15, 000.00 or more than but less than 20, 000.00 | 332.00 | ||
20, 000.00 or more than but less than 30, 000.00 | 484.00 | ||
30, 000.00 or more than but less than 40, 000.00 | 726.00 | ||
40, 000.00 or more than but less than 50, 000.00 | 907.00 | ||
50, 000.00 or more than but less than 75, 000.00 | 1452.00 | ||
75, 000.00 or more than but less than 100, 000.00 | 1815.00 | ||
100, 000.00 or more than but less than 150, 000.00 | 2420.00 | ||
150, 000.00 or more than but less than 200, 000.00 | 3025.00 | ||
200, 000.00 or more than but less than 300, 000.00 | 4235.00 | ||
300, 000.00 or more than but less than 500, 000.00 | 6050.00 | ||
500, 000.00 or more than but less than 750, 000.00 | 8800.00 | ||
750, 000.00 or more than but less than 1, 000, 000.00 | 11000.00 | ||
750, 000.00 or more than but less than 1, 000, 000.00 | 15125.00 | ||
1, 000, 000.00 or more than but less than 2, 000, 000.00 | 18150.00 | ||
2, 000, 000.00 or more than but less than 3, 000, 000.00 | 21780.00 | ||
3, 000, 000.00 or more than but less than 4, 000, 000.00 | 24410.00 | ||
5, 000, 000.00 or more than but less than 6, 500, 000.00 | 26812.00 | ||
6, 500, 000.00 or more | At 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, 000.00 | 19.00 | ||
1, 000.00 or more than but less than 2, 000.00 | 36.00 | ||
2, 000.00 or more than but less than 3, 000.00 | 55.00 | ||
3, 000.00 or more than but less than 4, 000.00 | 79.00 | ||
4, 000.00 or more than but less than 5, 000.00 | 110.00 | ||
5, 000.00 or more than but less than 6, 000.00 | 133.00 | ||
6, 000.00 or more than but less than 7, 000.00 | 157.00 | ||
7, 000.00 or more than but less than 8, 000.00 | 181.00 | ||
8, 000.00 or more than but less than 10, 000.00 | 204.00 | ||
10, 000.00 or more than but less than 15, 000.00 | 242.00 | ||
15, 000.00 or more than but less than 20, 000.00 | 302.00 | ||
20, 000.00 or more than but less than 30, 000.00 | 363.00 | ||
30, 000.00 or more than but less than 40, 000.00 | 484.00 | ||
40, 000.00 or more than but less than 50, 000.00 | 726.00 | ||
50, 000.00 or more than but less than 75, 000.00 | 1089.00 | ||
75, 000.00 or more than but less than 100, 000.00 | 1452.00 | ||
100, 000.00 or more than but less than 150, 000.00 | 2057.00 | ||
150, 000.00 or more than but less than 200, 000.00 | 2662.00 | ||
200, 000.00 or more than but less than 300, 000.00 | 3630.00 | ||
300, 000.00 or more than but less than 500, 000.00 | 4884.00 | ||
500, 000.00 or more than but less than 750, 000.00 | 7260.00 | ||
750, 000.00 or more than but less than 1, 000, 000.00 | 9680.00 | ||
1, 000, 000.00 or more than but less than 2, 000, 000.00 | 11000.00 | ||
2, 000, 000.00 or more | At 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, 000.00 | 30.00 | ||
5, 000.00 or more than but less than 10, 000.00 | 67.00 | ||
10, 000.00 or more than but less than 15, 000.00 | 114.00 | ||
15, 000.00 or more than but less than 20, 000.00 | 181.00 | ||
20, 000.00 or more than but less than 30, 000.00 | 302.00 | ||
30, 000.00 or more than but less than 40, 000.00 | 423.00 | ||
40, 000.00 or more than but less than 50, 000.00 | 605.00 | ||
50, 000.00 or more than but less than 75, 000.00 | 968.00 | ||
75, 000.00 or more than but less than 100, 000.00 | 1452.00 | ||
100, 000.00 or more than but less than 150, 000.00 | 2178.00 | ||
150, 000.00 or more than but less than 200, 000.00 | 2904.00 | ||
200, 000.00 or more than but less than 250, 000.00 | 3993.00 | ||
250, 000.00 or more than but less than 300, 000.00 | 5082.00 | ||
300, 000.00 or more than but less than 400, 000.00 | 6776.00 | ||
400, 000.00 or more than but less than 500, 000.00 | 9075.00 | ||
500, 000.00 or more than but less than 750, 000.00 | 10175.00 | ||
750, 000.00 or more than but less than 1, 000, 000.00 | 11275.00 | ||
1, 000, 000.00 or more than but less than 2, 000, 000.00 | 12650.00 | ||
2, 000, 000.00 or more | At 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, 000.00 | 30.00 | ||
5, 000.00 or more than but less than 10, 000.00 | 67.00 | ||
10, 000.00 or more than but less than 15, 000.00 | 114.00 | ||
15, 000.00 or more than but less than 20, 000.00 | 185.00 | ||
20, 000.00 or more than but less than 30, 000.00 | 302.00 | ||
30, 000.00 or more than but less than 40, 000.00 | 423.00 | ||
40, 000.00 or more than but less than 50, 000.00 | 605.00 | ||
50, 000.00 or more than but less than 75, 000.00 | 968.00 | ||
75, 000.00 or more than but less than 100, 000.00 | 1452.00 | ||
100, 000.00 or more than but less than 150, 000.00 | 2178.00 | ||
150, 000.00 or more than but less than 200, 000.00 | 2904.00 | ||
200, 000.00 or more than but less than 250, 000.00 | 3993.00 | ||
250, 000.00 or more than but less than 300, 000.00 | 5082.00 | ||
300, 000.00 or more than but less than 400, 000.00 | 6776.00 | ||
400, 000.00 or more than but less than 500, 000.00 | 9075.00 | ||
500, 000.00 or more than but less than 750, 000.00 | 10175.00 | ||
750, 000.00 or more than but less than 1, 000, 000.00 | 11275.00 | ||
1, 000, 000.00 or more than but less than 2, 000, 000.00 | 12650.00 | ||
2, 000, 000.00 or more | At a rate not exceeding fifty five percent(55%) of one percent(1%) |
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” buses | Php | 550.00 per unit | |
Jeepneys//AUVs | 550.00 per unit/annum | ||
Air conditioned Bus | 1, 500.00 per unit | ||
Non Air conditioned bus | 1, 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 Scale | Asset Limit | Work force | |
Micro- Industry | P 150, 000 to P 1.5M | No Specific. | |
Cottage Industries | Above P 150, 000 to P 1.5M | Less than 10 | |
Small-Scale Industries | P 1.5M to P 15.M | 10 – 99 | |
Medium-Scale Industries | P 15 to P 60M | 100 – 199 | |
Large-Scale Industries | Above P 60M | 200 or more | |
Amount of Fee Per Annum | |||
1. On Manufacturers/Importers/Producers | |||
Micro- Industry | P | 200.00 | |
Cottage Industries | 400.00 | ||
Small-Scale Industries | 600.00 | ||
Medium-Scale Industries | 1200.00 | ||
Large-Scale Industries | 2500.00 | ||
2. On Banks | |||
Rural, Trift and Savings bank | 1250.00 | ||
Commercial, Industrial and Development Banks | 3750.00 | ||
Universal Banks | 6250.00 | ||
3. On other Financial Institutions | |||
Small | P | 1250.00 | |
Medium | 3750.00 | ||
Large | 6250.00 | ||
4. On Contractors/Service Establishments | |||
Micro- Industry | P | 200.00 | |
Cottage Industries | 300.00 | ||
Small-Scale Industries | 500.00 | ||
Medium-Scale Industries | 900.00 | ||
Large-Scale Industries | 1100.00 | ||
5. On Wholesalers/Retailers/Dealers or distributors | |||
Micro- Industry | P | 200.00 | |
Cottage Industries | 300.00 | ||
Small-Scale Industries | 500.00 | ||
Medium-Scale Industries | 900.00 | ||
Large-Scale Industries | 1100.00 | ||
6. On Trans Loading Operations | |||
Cottage | P | 500.00 | |
Small | 1000.00 | ||
Medium | 2000.00 | ||
Large | 4000.00 | ||
7. Other Businesses | |||
Micro-Industries | P | 200.00 | |
Cottage Industries | 300.00 | ||
Amount of Fee | |||
(a) For sealing linear metric measures: | |||
Not over one(1) meter | P | 50.00 | |
Measure over one(1) meter | 50.00 | ||
(b) For Sealing metric measures of capacity: | |||
Not over ten(10) liters | 50.00 | ||
Over ten(10) liters | 50.00 | ||
(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 precision | 50.00 |
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 below | Php 150 | ||
1.2 Over Php 100, 000 to Php 200, 000 | Php 200 | ||
1.3 Over Php 200, 000 | Php 300 + 1/10 of 1% of excess of Php 200, 000 | ||
2. Apartments/Townhouses | |||
2.1 Php 500, 000 and below | Php 1,000 | ||
2.2 Over Php 500, 000 to Php million | Php 1,500 | ||
2.3 Over Php 2 million | Php 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 below | Php 1, 500 | ||
3.2 Over Php 2 million | Php 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 million | Php 1, 500 | ||
4.2 Over Php 2 million | Php 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, 000 | Php 1, 000 | ||
5.2 Over Php 100, 000 to Php 500, 000 | Php 1, 500 | ||
5.3 Over Php 500, 000 to Php 1 million | Php 2, 000 | ||
5.4 Over Php 1 million Php 2 million | Php 2, 600 | ||
5.5 Over Php 2 million | Php 4, 500 + 1/10 of 1% of excess of Php 2M |
Amount of Fee | |||
(a) For Certificate of ownership | 150.00 | ||
(b) For Cretificate of Transfer | 200.00 | ||
(c) For Registration of private Brand | 200.00 |
Amount of Fee | |||
(a) Large Cattle | 200.00 | ||
(b) All other animals | 100.00 |
Rate of Fee Per Annum | |||
a. Handtractors | P 200.00 | ||
b. Light Tractors | 200.00 | ||
c. Heavy Tractors | 500.00 | ||
d. Bulldozer | 1000.00 | ||
e. Heavy Graders | 1000.00 | ||
f. Light Graders | 600.00 | ||
g. Mechanized Threshers | 200.00 | ||
h. Cargo Truck | 1000.00 | ||
i. Dump Truck | 500.00 | ||
j. Road Rollers | 500.00 | ||
k. Payloader | 1000.00 | ||
l. Primemovers/Flatbeds | 1000.00 | ||
m. Backhoe | 1000.00 | ||
n. Rockcrusher | 1000.00 | ||
o. Transit/Mixer Truck | 500.00 | ||
p. Crane | 1000.00 | ||
q. Trans Planter | 200.00 | ||
r. Other light agricultural machinery not enumerated above | 200.00 | ||
u. Other agricultural machinery or heavy equipment not enumerated above | 500.00 | ||
Permit and Inspection Fee on Machineries and Engines | |||
(a) Internal combustible engines: | |||
1. 2 HP and below | P 100.00 | ||
2. 5 HP and below but not lower than 3 HP | 100.00 | ||
3. 10 HP and below but not lower than 5 HP | 100.00 | ||
4. 14 HP and below but not lower than 10 HP | 100.00 | ||
5. Above 15 HP | |||
(b) Other stationery engines or machines: | |||
1. 3 HP and below | 100.00 | ||
2. 5 HP and below but not lower than 3 HP | 100.00 | ||
3. 10 HP and below but not lower than 5 HP | 100.00 | ||
4. 14 HP and below but not lower than 10 HP | 100.00 | ||
5. Above 14 HP | 100.00 |
Imposition Fees. There shall ne imposed and collected for the registration of chainsaw annually with the following schedule: | |||
1. 070 or its equivalent | P 300.00 | ||
2. 045 or its equivalent | P 200.00 | ||
3. 041 or its equivalent | P 200.00 | ||
4. 038 or its equivalent | P 150.00 | ||
5. 030 or its equivalent | P 150.00 |
a. Storage of gasoline, diesel, fuel, kerosene and similar products | |||
Less than 200 liters | P 50. 00 | ||
200 to 2, 000 liters | 100.00 | ||
2, 001 to 5, 000 liters | 150.00 | ||
5, 001 to 20, 000 liters | 500.00 | ||
20, 001 to 50, 000 liters & above | 1000.00 | ||
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. |
1) For construction | P 5.00/sq.m. per day | ||
2) Others | 3.00/sq.m. per day |
1. Conference, meetingsm rallies and demonstration in outdoor, in parks, plazas, roads/streets | P 300.00 | ||
2. Dances | 200.00 | ||
3. Coronation and Ball | 200.00 | ||
4. Promotional sales | 200.00 | ||
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 therto | 75.00 | ||
(c) For certifying the official act of the Municipal Judge or other judicial certificate with seal | 75.00 | ||
(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 page | 75.00 | ||
(e) Photocopy or any other copy produced by copying machine per page | 2.00(S) 2.50(L)/black 5. 00/colored | ||
Local Civil Registry Fees | |||
(a) Marriage Fees: | |||
1. Application for marriage license | 300.00 | ||
2. Marriage solemnization fee | 250.00 | ||
3. Pre-marriage Counseling | 200.00 | ||
(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 Error | 1000.00 | ||
– Filling Fee for Migrant Petitioner | |||
– Change of first name | 1000.00 | ||
– Clerical or typographical error | 500.00 | ||
8. Other legal documentation for record purposes | 3000.00 | ||
(c) Fees for Delayed Registration | |||
1. Birth | 75.00 | ||
2. Marriage | 75.00 | ||
3. Death | 75.00 | ||
(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 cadaver | 75.00 | ||
2. Fee for exhumation of cadaver | 75.00 | ||
3. Fee for removal of cadaver | 75.00 |
Amount of Fee | |||
1. For employment, scholarship, study grant, and other purposes not hereunder specified | 75.00 | ||
2. For change of name | 75.00 | ||
3. For application for Filipino citizenship | 75.00 | ||
4. For passport or visa application | 75.00 | ||
5. For Firearms permit application | 75.00 | ||
6. For PLEB clearance | 75.00 |
Amount of Fee | |||
a. For house for rent | 100.00 | ||
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 excess | 500.00 |
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 area | P 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 | |||
Bulldozer | 3,500.00/hr | ||
Pay Loader | 2,500.00/hr | ||
50.00/bucket | |||
Backhoe | 2,500.00/hr | ||
Truck | P 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 Machine | P450/day (note: welder and delivery of the machine not included) | ||
Article B. Charges for Parking | |||
a. Day Parking Rates | |||
Vehicle Type | Daily | ||
Motorcycle | P 5.00 | ||
Tricycle | 10.00 | ||
Private cars and Service Vehicles | 15.00 | ||
Passenger Jeepneys | 20.00 | ||
Delivery Van | 30.00 | ||
Cargo Trucks | 40.00 | ||
Passenger Bus | 50.00 | ||
Article C. Municipal Health Service Fees | |||
Oxygen Tank | |||
Small Refill | 500.00 | ||
Large Refill | 800.00 | ||
3. Dental Services: | |||
Extraction per tooth (including anesthesia) | 150.00/tooth | ||
Temporary filling per tooth | 100/tooth | ||
Permanent Filling per tooth | 200/tooth | ||
4. Laboratory Examination Fees: | |||
Blood Chemistry | 500.00 | ||
Fasting Blood Sugar | 50.00 | ||
Blood Urea Nitrogen | 70.00 | ||
Cholesterol | 100.00 | ||
Creatinine | 100.00 | ||
Uric Acid | 100.00 | ||
Hematology | 200.00 | ||
Complete blood count | 30.00 | ||
Bleeding/clotting Time | 40.00 | ||
Parasitology | 30.00 | ||
Routine Stool Examination | 30.00 | ||
Routine Urinalysis | 20.00 | ||
Pregnancy test | 100.00 | ||
Typhi Dot | 500.00 | ||
HBsAg | 80.00 | ||
Semen Analysis | 50.00 | ||
Dengue Test | 500.00 | ||
ABO-RH Testing | 10.00 | ||
Widal Test | 30.00 | ||
Gram Stain Smear | 50.00 | ||
5. Subsistence | |||
a. Certificates | |||
Athletes/Coach | FREE | ||
Medico Legal | 100.00 | ||
b. New Born Screening(NBS) | |||
Traditional Non-Philhealth member | 500.00 | ||
Expanded Non-Philhealth member | 1500.00 | ||
Expanded Philhealth member | 950.00 | ||
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 Section | Php 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 |
+63 917-157-7101