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, 0000.00 | 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%) |
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” 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 |
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 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 |
Article H. Registration and Transfer Fees on Large Cattle
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 |
Article I. Fees on Impounding of Astray animals
Amount of Fee | |||
(a) Large Cattle | 200.00 | ||
(b) All other animals | 100.00 |
Article J. Permit Fee for Agricultural Machinery and other Heavy Equipment
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 |
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 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 |
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 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. |
Article O. Permit Fee for Temporary use of Roads, Streets, sidewalk, Alleys, Patios, Plazas and Playgrounds
1) For construction | P 5.00/sq.m. per day | ||
2) Others | 3.00/sq.m. per day |
Article R. Permit Fee for the Conduct of Group Activities
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 |
Article C. Police Clearance Fee
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 |
Article D. Sanitary Inspection Fee
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 |
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 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 |