Tax on business.
Section 19
SEC. 19. Tax on business. — The municipality may impose a tax on businesses as follows: (a) Tax on the business of manufacturing, importing, exporting, producing, wholesaling or retailing of, or dealing in, any article of commerce of whatever kind or nature, except those for which fixed taxes are provided herein: With gross annual sales for for the preceding calendar year in the amount of: Amount of tax per annum Less than P 1,000.00 10.00 P 1,000.00 or more but less than P 2,000.00 P 20.00 2,000.00 or more but less than 3,000.00 30.00 3,000.00 or more but less than 4,000.00 45.00 4,000.00 or more but less than 5,000.00 65.00 5,000.00 or more but less than 6,000.00 80.00 6,000.00 or more but less than 7,000.00 100.00 7,000.00 or more but less than 8,000.00 120.00 8,000.00 or more but less than 10,000.00 160.00 10,000.00 or more but less than 15,000.00 240.00 15,000.00 or more but less than 20,000.00 360.00 20,000.00 or more but less than 30,000.00 520.00 30,000.00 or more but less than 40,000.00 750.00 40,000.00 or more but less than 50,000.00 1,000.00 50,000.00 or more but less than 75,000.00 1,500.00 75,000.00 or more but less than 100,000.00 2,200.00 100,000.00 or more but less than 150,000.00 3,200.00 150,000.00 or more but less than 300,000.00 3,900.00 300,000.00 or more but less than 500,000.00 7,000.00 500,000.00 or more but less than 750,000.00 11,250.00 750,000.00 to 1,000,000.00 16,000.00 For every P50,000.00 or fraction thereof in excess of P1,000,000.00 200.00 In the case of a newly started business, the tax shall be at the rate of not exceeding one-tenth of one percent of its capital investment but in no case shall it be less than the minimum of P25.00 fixed above. The tax on the business of manufacturing, producing or importing agricultural implements, fertilizers, medicinal grugs, or dairy product shall be one-half of the rates above-prescribed. For purposes of collection of this tax, manufacturers and producers maintaining or operating branch or sales offices elsewhere shall record the sales in the branch or sales office making the sale and the tax thereon shall accrue to the local government where the branch or sales office is located. In cases where there is no such branch or sales office in the locality where the Bale is effected, the sale shall be duly recorded in the principal office and the tax shall accrue to the local government where said principal office is located. (b) On cafes, cafeterias, ice-cream and other refreshment parlors, restaurants, soda fountain bars, carinderias or food caterers: With gross annual sales for for the preceding calendar year in the amount of: Amount of tax per annum Less than P 2,000.00 30.00 P 2,000.00 or more but less than P 3,750.00 P 50.00 3,750.00 or more but less than 4,500.00 70.00 4,500.00 or more but less than 6,125.00 90.00 6,125.00 or more but less than 7,250.00 110.00 7,250.00 or more but less than 8,750.00 130.00 8,750.00 or more but less than 10,275.00 150.00 10,275.00 or more but less than 12,125.00 180.00 12,125.00 or more but less than 15,250.00 220.00 15,250.00 or more but less than 16,750.00 250.00 16,750.00 or more but less than 18,250.00 270.00 18,250.00 or more but less than 20,625.00 290.00 20,625.00 or more but less than 23,375.00 350.00 23,375.00 or more but less than 27,000.00 400.00 27,000.00 or more but less than 30,000.00 450.00 30,000.00 or more but less than 33,000.00 500.00 33,000.00 or more but less than 35,875.00 550.00 35,875.00 or more but less than 40,625.00 610.00 40,625.00 or more but less than 45,500.00 660.00 45,500.00 to 50,000.00 750.00 For every P1,000.00 or fraction thereof in excess of P50,000.00 5.00 In the case of a newly started business, the tax shall be at the rate of not exceeding one-tenth of one percent of its capital investment but in no case shall it be less than the minimum of P30.00 fixed above. In cases where a single person or juridical entity conducts or operates two or more of the related businesses mentioned in Subsection (a) or in Subsection (b) above, the computation of the tax shall be based on the combined total gross receipts of the said two or more related businesses. (c) On all business establishments principally rendering or offering to render services, such as repair and welding shops; service stations; painting shops; plastic lamination, photostatic, white/blue printing, recopying or duplicating services; photographic studios; tailor and dress shops; laundry shops; beauty parlors; battery charging shops; barber shops; assaying laboratories; advertising agencies; collecting agencies; funeral parlors; massage or therapeutic clinics; construction and/or repair shops of motor vehicles, animal-drawn vehicles, bicycles and/or tricycles; goldsmiths and silversmiths; shops for shearing animals; lathe machine shops; vaciador shops; upholstery shops; vulcanizing shops; stables; garages; parking lots; and public warehouses and bodegas: With gross annual receipts for for the preceding calendar year in the amount of: Amount of tax per annum Less than P 5,000.00 P 25.00 P 5,000.00 or more but less than P 10,000.00 56.00 10,000.00 or more but less than 15,000.00 125.00 15,000.00 or more but less than 20,000.00 218.00 20,000.00 or more but less than 30,000.00 375.00 30,000.00 or more but less than 40,000.00 612.00 40,000.00 or more but less than 50,000.00 900.00 50,000.00 or more but less than 75,000.00 1,406.00 75,000.00 or more but less than 100,000.00 2,187.00 100,000.00 or more but less than 150,000.00 3,437.00 150,000.00 or more but less than 200,000.00 5,250.00 200,000.00 or more but less than 250,000.00 7,312.00 250,000.00 or more but less than 300,000.00 9,625.00 300,000.00 or more but less than 400,000.00 13,125.00 400,000.00 500,000.00 18,000.00 For every P10,000.00 or fraction thereof in excess of P500,000.00 100.00 In the case of a newly started business, the tax shall be at the rate of not exceeding one-tenth of one percent of its capital investment but in no case shall it be less than the minimum of P25.00 fixed above. (d) On the business of brewers, rectifiers, distillers, and repackers of liquors, distilled spirits and/or wines: Amount of tax per annum (1) Wholesale dealers in foreign liquors P 800.00 (2) Wholesale dealers in domestic liquors 400.00 (3) Retail dealers in foreign liquors 200.00 (4) Retail dealers in domestic liquors 100.00 (5) Brewers 2,000.00 (6) Distillers of spirits 1,500.00 (7) Rectifiers of distilled spirits 1,500.00 (8) Repackers of wines and distilled spirits 1,500.00 (9) Retail dealers in vino liquors 50.00 (10) Retail dealers in fermented liquors 80.00 (11) Wholesale dealers in fermented liquors 200.00 (12) Retail peddlers of distilled, manufactured or fermented liquors 160.00 (13) Wholesale peddlers of distilled, manufactured or fermented liquors 200.00 (14) Retail dealers in tuba, basi and/or tapuy 50.00 (e) Tax on tobacco dealers and peddlers: (1) Retail leaf tobacco dealers 50.00 (2) Wholesale leaf tobacco dealers 200.00 (3) Retail tobacco dealers 50.00 (4) Wholesale tobacco dealers 200.00 (5) Retail peddlers of manufactured tobacco 50.00 (6) Wholesale peddlers of manufactured tobacco 200.00 (f) Tax on amusement devices: (1) Each jukebox machine 100.00 (2) Each machine or apparatus for visual entertainment 50.00 (3) Each apparatus for weighing persons 30.00 (g) On amusement places wherein the customers thereof actively participate without making bets or wagers, including hut not limited to the following: Amount of Tax per annum (1) Night and day clubs P 6,000.00 (2) Night clubs or day clubs 4,000.00 (3) Cocktail lounges or bars 1,600.00 (4) Cabarets or dance halls 1,000.00 (5) Skating rinks 500.00 (6) Bath houses, swimming pools, resorts and other similar places 300.00 (7) Steam baths, saunas and other similar establishments, per cubicle 100.00 (8) Billiard and pool halls: For the first table 50.00 For each additional table 20.00 (9) Bowling alleys: Automatic, per lane 100.00 Non-automatic, per lane 80.00 (10) Circuses, carnivals, and the like - P40.00 per day for the first ten days and P5.00 per day thereafter (11) Merry-go-rounds, roller-coasters, ferries wheels, swings, shooting galleries, and other similar contrivances — for each contrivance, P 10.00 per day for the first ten days and P2.00 per day thereafter. (12) Theaters and cinematographs: Itinerant operators P10.00 per day With orchestra only with seating capacity of less than 500 persons 500.00 With balcony and orchestra with seating capacity from 500 to 999 persons 800.00 With balcony and orchestra with seating capacity of 1,000 persons and above 1,000.00 With loge, balcony and orchestra 1,500.00 Plus: Amusement tax of P0.05 per admission payable to the municipal treasurer the next following business day. An additional tax not exceeding one hundred percent of the rates hereinabove fixed shall be imposed on theaters and cinematographs which are air-conditioned. (13) Boxing stadium 300.00 (14) Boxing contests, P100.00 each night plus an amusement tax of P0.05 per admission ticket payable to the municipal treasurer the next following business day (15) Race track for conducting horse races Per day or fraction thereof - P50.00 2,000.00 (16) Cockpits: Per cockfight - Ordinary - P3.00 Per cockfight - Derby - P10.00 Holding of international derby cockfight, per day - P2,000.00 Per cockfight, international derby - P100.00 3,000.00 (h) On pawnshops: Amount of tax per annum With capital of - Less than P50,000.00 P 1,000.00 P50,000.00 or more but less than P100,000.00 1,500.00 100,000.00 or more but less than 200,000.00 2,000.00 200,000.00 or more 4,000.00 (i) On boarding houses with accommodations for — Amount of tax per annum Less than 10 boarders P20.00 10 to 19 boarders 30.00 20-39 boarders 40.00 40 or more boarders 50.00 (j) Tax on lodging houses with accommodations for — Less than 15 lodgers 600.00 15 to 24 lodgers 900.00 25 or more lodgers 1,200.00 (k) Tax on hotels and motels baaed on gross receipts for the preceding quarter at the following rates: Gross quarterly receipts Amount of Tax per quater Less than P2,500.00 P 15.00 P 2,500.00 or more but less than P 5,000.00 23.00 5,000.00 or more but less than 7,500.00 32.00 7,500.00 or more but less than 10,000.00 40.00 10,000.00 or more but less than 12,500.00 48.00 12,500.00 or more but less than 15,000.00 56.00 15,000.00 or more but less than 17,500.00 64.00 17,500.00 or more but less than 20,000.00 72.00 20,000.00 or more but less than 22,500.00 80.00 22,500.00 or more but less than 25,000.00 88.00 25,000.00 or more but less than 30,000.00 107.00 30,000.00 or more but less than 35,000.00 126.00 35,000.00 or more but less than 40,000.00 145.00 40,000.00 or more but less than 45,000.00 164.00 45,000.00 or more but less than 50,000.00 183.00 50,000.00 or more but less than 55,000.00 202.00 55,000.00 or more but less than 60,000.00 221.00 60,000.00 or more but less than 65,000.00 240.00 65,000.00 or more but less than 70,000.00 259.00 70,000.00 or more but less than 75,000.00 278.00 75,000.00 or more but less than 82,500.00 296.00 82,500.00 or more but less than 90,000.00 314.00 90,000.00 or more but less than 97,500.00 332.00 97,500.00 or more but less than 105,000.00 350.00 105,000.00 or more but less than 112,500.00 368.00 112,500.00 or more but less than 120,000.00 386.00 120,000.00 or more but less than 127,500.00 404.00 127,500.00 or more but less than 135,000.00 422.00 135,000.00 or more but less than 142,000.00 440.00 142,500.00 or more but less than 150,000.00 458.00 150,000.00 or more but less than 160,000.00 478.00 160,000.00 or more but less than 170,000.00 498.00 170,000.00 or more but less than 180,000.00 518.00 180,000.00 or more but less than 190,000.00 538.00 190,000.00 or more but less than 200,000.00 558.00 200,000.00 or more but less than 210,000.00 578.00 210,000.00 or more but less than 220,000.00 598.00 220,000.00 or more but less than 230,000.00 618.00 230,000.00 or more but less than 240,000.00 638.00 240,000.00 or more but less than 250,000.00 658.00 250,000.00 or more but less than 275,000.00 700.00 275,000.00 or more but less than 300,000.00 742.00 300,000.00 or more but less than 325,000.00 783.00 325,000.00 or more but less than 350,000.00 827.00 350,000.00 or more but less than 375,000.00 889.00 375,000.00 or more but less than 400,000.00 991.00 400,000.00 or more but less than 425,000.00 953.00 425,000.00 or more but less than 450,000.00 995.00 450,000.00 or more but less than 475,000.00 1,037.00 475,000.00 to 500,000.00 1,079.00 For every P1,000.00 or fraction thereof in excess of P 500,000.00 1.00 In the case of a newly started business, the tax shall not be less than the minimum of P15.00 prescribed above. (l) On private detective or security agency P 50.00 per annum (m) On real estate dealers: (1) Subdivision operators: Per square meter P 0.01 per annum The computation of the tax on subdivision operators shall be based only on the total area of the remaining lots titled in the name of the subdivision operator. (2) Lessors of real estate based on gross receipts for the preceding year, at rates not exceeding the following: Amount of Tax per annum Less than P1,000.00 P Exempt P 1,000.00 or more but less than P 4,000.00 20.00 4,000.00 or more but less than 10,000.00 50.00 10,000.00 or more but less than 20,000.00 150.00 20,000.00 or more but less than 30,000.00 300.00 30,000.00 or more but less than 50,000.00 500.00 For every P1,000.00 in excess of 50,000.00 5.00 In the case of a newly started business of lessors of rewal estate , the shall not be less than the minimum of P20.00 fixed above. (n) On golf links P1,000.00 per annum (o) On fishponds or fish breeding grounds, per hectare or fraction thereof — 50.00 per annum (p) Tax on private cemeteries and memorial parks: Amount of Tax per annum (1) Less than 2 hectares P P 500.00 (2) 2 hectares to 5 hectares 750.00 (3) More than 5 hectares 1,000.00 (q) Taxes on billboards, signboards and advertisements: (1) Billboards or Signboards for advertisement of business, per square meter or fraction thereof: Single face — 10.00 Double face — 20.00 (2) Billboards or signs for professionals, per square meter or fraction thereof — 8.00 (3) Billboards, signs or advertisement for business and professions painted on any building or structure or otherwise separated or detached therefrom, per square meter or fraction thereof— 9.00 (4) Advertisements by means of placards, per square meter or fraction thereof — 9.00 (5) Advertisements for business or profession by means of elides in movies payable by owners of moviehouses — 100.00 In addition to the taxes provided above under items (1) to (5), inclusive, for the use of electric or neon lights in billboards, per square foot or fraction thereof — 10.00 (6) Mass display of signs: Amount of tax per quarter or fraction thereof From 100 to 250 display signs — P 300.00 From 251 to 500 display signs — 450.00 From 501 to 750 display signs — 550.00 From 751 to 1000 display signs— 700.00 1001 or more display signs — 1,500.00 (7) Advertisement by means of vehicles, balloons, kite, etc.: Per day or fraction — P 40.00 Per week or fraction — 60.00 Per month or fraction — 80.00 Signs, signboards, billboards and advertisements displayed at the place where the profession or business advertised is conducted shall be exempt from the tax herein provided.