Ordinance No, 0386 + 2004 AN ORDINANCE ENACTING THE UPDATED ‘CALOOCAN CITY REVENUE CODE OF 2004 SEC. 64, Failure to Dispose Delinquent Real Property at Public Action ~ The City Treasurer who fails to dispose of delinquent real property at public auction in compliance with the pertinent provision of R.A. 7160 and any other City officials whose acts hinder the prompt disposition of delinquent real property at public auction shall upon conviction be punished by a fine of not less than One ‘Thousand Pesos (P1,000.00) nor more than Five Thousand Pesos (P5,000,00) or by imprisonment of not less than one (1) month nor more than six (6) months, or both such fine and imprisonment at the discretion of the court. SEC. 65. Prohibitions of the City Government Officials in Acquiring Delinquent Real Properties — Any government official or employee directly including his relatives up to third degree of affinity or consanguinity shall be prohibited from acquiring delinquent real property in public auction. TITLE Ill - TAX ON BUSIN Chapter 1 TAX ON BUSINESS SEC. 66 . Imposition of Tax — There is hereby imposed an annual tax on the following persons natural or judicial who establish, operate, conduct or maintain their respective business within the City of Caloocan at the rates prescribed hereunder: 1. On manufacturers, assemblers, repackers, processors, or manufacturers of nay article of commerce of whatever kind or nature in accordance with the following schedule: Gross Sales Receipts for the ‘Amount of Tax ‘Amount of Tax Preceding Calendar Year Per Quarter Per Annum ‘Less tha 50,000.00 34025 PI361,00 P 50,000.00 or more but less 700,000.00 680.50 2,722.00 than 1700;000,00 or more but less 150,000.00 907.50 3,630.00 than, 150,000.00 oF more but less 200,000.00 T1325 F537.00 than 200,000.00 or more but less 300,000.00, 1588.00 6352.00 than, "300,000.00 or more but less 300,000.00 2268.75 9,075.00 than 500,000.00 or more bat less "750,000.00 3500.00, 13,200.00 than, "750,000.00 or more but less 1,000:000.00 4135.00 16,500.00 than, 1,000,000.00 or more but less SOILS 22,687.00 than 2,000,000.00 7,000,000.00 or more But less 6806.25 77,225.00 than. 3,000,000.00 3,000,000.00 oF more but less 8167.50, 32,670.00 than 4,000,000.00 000,000.00 or more but less 9528.75 38,115.00 than. 500,000.00, 5,000,000.00 oF more But less 1005450, FO218.00 than 6,000,000.00 6,000,000.00 oF more But less 1079750, 43,190.00Ordinance No, 0386 + 2004 AN ORDINANCE ENACTING THE UPDATED ‘CALOOCAN CITY REVENUE CODE OF 2004 than 7,000,000-00 7,000,000.00 oF more but less 1170000, 6,800.00 than 8,000,000.00 ',000,000.00 or more but less 13162.50 32,650.00 than. 9,000,000.00, 9,000,000.00 or more But less 13931,75 35,687.00 than 10,000,000.00 10,000,000.00 or more but less 1553750, 2,150.00 than, 11,000,000,00 1,000,000.00 or more but less 16087 50 350.00 than 12,000,000.00 12,000,000.00 or more but less T6625.75 66,495.00 than, 13,000,000,00 13,000,000.00 or more but less 1716000 $8,640.00 than, 14,000,000.00 4,000,000 00 or mare but less 17696.25 70,785.00 than. 15,000,000.00 15,000,000.00 or more but less 18232.50 72,930.00 than, 16,000,000.00 16,000,000 00 or mare bat less 18768.75 75,075.00 than 17,000,000.00 17,000,000 00 or mare but less 19305.00, 77,220.00 than. 18,000,000.00 T8,000,000.00 or more but less 2020.00 30,080.00, than. 19,000,000.00 19,000,000.00 20735.00 32,940.00, up to 20,000,000.00 ‘Over P20,000,000.00 82,940.00, plus 27.5% of 1% in excess of P20,000,000.00 2. On, wholesalers , distributors, or dealers of any article of commerce of whatever kind or nature in accordance with the following schedule: Gross Sales Receipts for the ‘Amount of Tax ‘Armount of Tax Preceding Calendar Year Per Quarter Per Annum Less than P 50,000.00 272.25 P 1,089.00, P 30,000.00 oF more but less 700,000.00 344.50 2,178.00 than 100,000.00 oF more but less 150,000.00 FHas 3,085.00 than 150,000.00 or more but less 200,000.00 W825 3,993.00 than 200,000.00 or more but less 300,00000 T3625 3AA5.00 than 300,000.00 oF more but less than 300,000,00, Tsi5 260.00. '500,000.00 or more but less 750,000.00 2722.50, 170,890.00 than "750,000.00 or more but less 7,000.000,00 3630.00, 14,520.00 than 1,000,000:00 4125.00 16,500.00 upto 2,000,000.00 ‘Over P2,000,000.00 16,500.00 plus 33% of 1% in excess of P2,000,000.00 16Ordinance No, 0386 + 2004 AN ORDINANCE ENACTING THE UPDATED ‘CALOOCAN CITY REVENUE CODE OF 2004 3. On retailers of any article of commerce of whatever kind or nature in accordance with the following schedule: Gross SaleeIReceipis for the ‘Amount of Tax ‘Amount of Tax Preceding Calendar Year Per Quarter Per Annum ‘More than P 50,000.00 but less P75.000.00 385.00 1.54000, than "75,000.00 oF more but less than 100,000.00 317.00 2,068.00 100,000.00 or more but less 750,000.00 742.50 2,970.00 than 150,000.00 oF more but less 200,000.00 976.00 3,916.00 than "200,000.00 or more but less "300,000.00 1320.00 5280.00 than "300,000.00 or more but less than 400,000,007 167750 6710.00 “400,000.00 or more but less "500,000.00, TTTB.15 77,095.00 than 500,000.00 oF more but less 600,000.00 2612.50 10.430.00 than {600,000.00 oF more but less 750.000.00 3506.25 14.025.00 than "750,000.00 1,000.000.00 3712.50, 14850.00 upto ‘Over 1,000,000.00 14.850.00 plus 1% in excess of P1,000,000.00 Retailers with gross receipts or sales of Fifty Thousand Pesos (P50,000.00) or less of the preceding alendar year shall be exclusively (axed by the barangay where business is located, 4. On exporter and on manufacturers, producers, wholesalers, distributors, dealers or retailers of essential commodities at arate of one-half (1/2) of the rates prescribed in paragraphs (1). (2) and @) of | this section, @ «iy Gi) Essential commodities such as rice and com: whatever or cassava flour, meat dairy products, locally manufactured, processed or preserved food, sugar, salt and other agricultural, marine and fresh water products whether in their in their original state or not; cooking oil and gas; laundry soap, detergents, and medicine; agricultural implements, equipment and post-harvest facilities, fertilizers, pesticides, insecticides, herbicides, and other farm inputs; poultry feeds, and other animal feeds; school supplies; and cement ‘The term exporters shall refer to those who are principally engaged in the business of exporting goods and merchandise, as well as manufacturers and producers whose goods or products are both sold domestically and abroad. The amount of export sales shall be excluded from the total sales and shall be subject only to one-half (1/2) of the rates prescribed above. ‘Those dealing in essential commodities shall separate their domestic sales and sales of non-essential commodities to avail of the lower tax rates, otherwise, their gross sales or receipts hall be assessed regularly and they shall pay the taxes as prescribed in paragraphs (1), 2) and (3) of this Section, 7Ordinance No. 0586 106 AN ORDINANCE ENACTING THE UPDATED ‘CALOOCAN CITY REVENUE CODE OF 2004 5. On contractors, in accordance with the following schedule: Grows SalesTReceips for he ‘Amount of Tax | Amount of Tax Preceding Calendar Year Per Quarter Per Annum Less than P 50,0000) 22675 P5070 50,000 00 oF more Dat ess than 75,000.00, 363,00 452.00 75,000.00 oF more but fess than 100,000.00 54350 2178.00 700,000.00 or more bu less 150,000 .00| 316.75 3267.00 chan 50,000.00 or more bat less 00 000.00 TORTOG T3560 chan 00000. 00 or mare at ess than 750 000,00 TTI S300] 250,000.00 oF more but less 300,000.00 1905.75 7,623.00 than 300,000.00 oF more Bat less 700,000.00 3541.00 10,164.00 than [700,000.00 oF more bat ess 500 000.00 305.00 T5120 than S00 000.00 or more Pak less 75000000 THIS TSE than 750,000.00 7,000°000.00 28.00 TeHTE00 upto 1,000 000,00 F000 0000 SOEO TESDOOO upto ‘Over 7,000,00000 3250000 plus 1.1256 in excess af P2,000,000.00, (@) The term contractor includes persons, natural or judicial, not subject to professional tax, ‘whose activity consists essentially of the sale of all kinds of services for a fee regardless of whether or not the performance of the service calls for the exercise or use of the physical ‘or mental faculties of such contractor or his employees. Gi) The enumeration of contractors under Sec. 131 (h) R.A. 7160 is adopted except those, which area specially and separately taxed under this Code. 6. Lessor or Sub-lessor of real estates including improvements thereon shall pay the tax in accordance with the following schedule: Grows SelesTReceips for the Preceding Calendar Year Amount of Tax Per Annum, ‘Non-Residential | Residential Text than P30,00000) 330000 P 10500 TO_O0O 00 or more Bat fess than 30,000.00, 360100 31000 30,000.00 or more but less than 40,000.00, 935,00 380.00] 40,000.00 or more but less than 50,000.00 7,100.00 7,032.00 50,000.00 or more but less than 75,000.00, 1375.00 7,293.00 75,000.00 or more but less than 700,000.00) 1,650.00, 1,540.00 00,000.00 or mors but Tess than 125,000.00 1.925,00 1,315.00 125,000.00 or more but less than 150,000.00) 2200.00 2063.00 150,000.00 or more bat Tess than 00'000.00 2.505.00 2.580,00 700,000.00 or more but ess than 500,000.00 3,905.00 5,608.00 00,000.00 or more but less than 00,000.00 5,032.00 4,642.00 100,000.00 oF more but Fess than 500,000.00 6215.00 3,671.00 500,000.00 or more but less than 00,000.00 7,398.00 6,705.00 18Ordinance No, 0386 + 2004 AN ORDINANCE ENACTING THE UPDATED ‘CALOOCAN CITY REVENUE CODE OF 2004 600,000.00 or more but less than 700-0000 $062.00 7733.00 "700,000.00 or more but less than '800.000.00, 10,890.00 8,767.00 '800,000.00 or more but less than 900,000.00, 12,045.00 9,757.00 900,000.00) upto 17,000,000.00 12,870.00 10,747.00 ‘Over P 1,000,000.00, @ Non-residential 12,870.00 plus 1.21% in excess ‘of P1,000,000.00 Gi Residential P 10,747.00 plus 1.19% in excess ‘of P1,000,000.00 7. Owners or operators of restaurants, refreshment parlors and those offering meals and food services to customers shall pay the tax at arate of one percent plus thitty percent of percent (1%+30%0f 1) on the gross receipts or sales of the preceding calendar year. 8. On banks, lending investors, pawnshops, insurance companies and other financial institutions at a rate of twenty seven percent of one percent (27%of 1%) on the gross receipts of the preceding calendar year derived from interest, commissions, and discounts from lending activities, income from financial leasing, dividends, rentals on property and profit from exchange or sale of property and insurance premiums. 9. Owners or operators of memorial parks and industrial estates including their facilites al rate of one percent (1%) on the gross receipts or sales of the preceding calendar year. 10. Owners or operators of privately-owned public markets and shopping centers shall pay the {ax ata rate of two percent (2%) on the gross receipts of the preceding calendar year. 11, Owners or operators of motels and other places offering similar facilities and services shall pay the tax at arate of one and one-cighst percent (1.125%) on the gross receipts of the preceding calendar year. 12, Owners or operators of funeral parlors and burial services shall pat the tax at a rate of one and one-eight percent (1.125%) on the gross receipts or sales of the preceding calendar year. 13, Owners of operators of sauna baths , massage parlors and similar establishments shall pay the tax at a rate of one and one-cight percent (1.125%) om the gross receipts of the preceding calendar year. 14, On construction, general engineering, and general building contractors shall pay the tax at a rate of one and one-cight percent (1.125%) om the gross receipts or sales of the preceding calendar year. 15, Owners or operators of places of amusement and recreation shall pay the tax based on the gross receipts or sales of the preceding calendar year in accordance with the following tax rate schedule: (@ For family entertainment such as theaters, cinemas, circuses, resorts, internet cafes and other similar establishments 1% Gi) For sports and recreation such as bowling alleys, billiard halls, golf courses race tracks, electronic/computer game centers, and other similar establishments.........2% Gi) For fun and pleasure such as night clubs, cabarets, bars, beer houses, music, lounges, KTVs, and other similar establishments 3% Provided, that the gross receipts or sales from admission fees and similar charges subject to amusement tax on admission fees under this Code shall be deducted from the gross receipts or sales subject to tax on business Ordinance No. 0386 s.2004 16, Owners or operators of community antennae television system (cable TVs) shall pay the (ax at arate of one and one eight percent (1,125%) on the gross receipts or sales of the preceding calendar year. 19Ordinance No, 0386 + 2004 AN ORDINANCE ENACTING THE UPDATED ‘CALOOCAN CITY REVENUE CODE OF 2004 17, Owners or operators of computer rentals, computer based ,services , fax services, electronic copying, printing and internet services shall pay the tax at a rate of fifty percent of one percent (50% of 1) on the gross receipts of the preceding calendar year. 18, Owners or operators of gasoline stations and dealers of petroleum products shall pay the tax at a rate of fifty percent of one percent (50% of 1%) on the gross receipts or sales from oil, gasoline and other services rendered by said establishments for the preceding calendar year. 19, Owners or operators of artesian well, deep well , water processing retailing, distributing and refilling stations, sball pay the tax at a rate of seventy five percent of one percent (75% of 1%) on their ‘goss receipts or sales for the preceding calendar year. 20, Owners or operators of schools, colleges and universities, shall pay the tax at a rate of twenty five percent of one percent (25% of 1%) on the gross receipts for the preceding calendar year, except government-owned, non-stock and non-profit institutions, 21, Owners or operators of hospitals and other medical institutions shall pay the (ax at the rate of twenty five percent of one percent (25% of 1%) on the gross receipts for preceding calendar year 22, On any business not specifically mentioned in the preceding paragraphs and sections of this Code but operating within the territorial jurisdiction of Caloocan City shall pay the tax atthe rate of three percent (3%) on the gross receipts or sales of the preceding calendar year. Chapter 2 SITUS OF THE TAX SEC.67 Situs of the tax — (a) business establishments principally based in Caloocan City with factories, assembly plants, plantations, farms and project offices outside the city, and in the same vein, factories, assembly plants, plantations, farms and project offices found in Caloocan City with principal offices elsewhere, shall be subjected to the following sales allocation pursuant to Sec. 150 of R.A 7160, Art. 243 of A.O. 270, and DOF local finance Circular Nos. 1.2.83 s. 1993, No. 3.95. 1. Al sales or receipts from goods and services made by any business establishments whose principal office is located in the City of Caloocan, without any branch, sales office, factory, warehouse, project office, plantation or farm elsewhere, shall be recorded in the principal office and the tax payable to the City. 2. All sales or receipts from goods and services made in branch , sales office, or warchouse located within the territorial jurisdiction of Caloocan City shall be recorded in said branch, sales office, or warehouse and the tax thereon payable to the City, 3. All sales or receipts from goods and services producted from factory, assembly plant or project office located within the territorial jurisdiction of Caloocan City and recorded in the principal olfice located outside the City shali be taxable by the City in an amount equivalent to seventy percent (70%) of the taxes duc on said sales or receipts. The remaining thirty percent (30%) ‘ay be paid in the City or municipality where the principal office is located, 4. In case where the manufacture or production of goods and services is not entirely done in the factory , assembly plant or project office within the territorial jurisdiction of Caloocan City but also in another factory, assembly plant, project office, plantation, or farm located in another city or municipality, the tax due on the seventy percent (70%) sales allocation shall be prorated with the other City or Municipality in proportion to their respective volumes of production during the period for which the tax is due. 5. In case where the factory located within the City but the plantation is located in another locality, the tax due on the seventy percent (70%) sales allocation shall be divided as follows: