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