(v) Retail means a sale where the purchaser buys the commodity for his consumption,

irrespective of the quantity of the commodity sold;

(w) Vessel includes every type of boat, craft, or other artificial contrivances used, or
capable of being used, as a means of transportation on water.

(x) Wharfage means a fee assessed against the cargo of a vessel engaged in foreign or
domestic trade based on quantity, weight, or measure received and/or discharged by
vessel;

(y) Wholesale means a sale where the purchaser buys or imports the commodities for
resale to persons other than the end user regardless of the quantity of the transaction.

Section 61. Imposition of Tax. There is hereby imposed on the following persons who
establish, operate, conduct or maintain their respective business within the city a
graduated business tax in the amounts hereafter prescribed:

(a) On manufacturers, assemblers, repackers, processors, brewers, distillers, rectifiers,

and compounders or liquors, distilled Spirits, and wines or manufacturers of any article of
commerce of whatever kind or nature. In accordance with the following schedule:

Amount of Gross Sales/Receipts For the Preceding Calendar Year Amount of Tax per Annum
Less than P10.000.00 P 247.50
P 10,000.00 or more but less than P 15,000.00 P 330.00
P 1 5,000.00 or more but less than P20,000.00 P 453.00
P20,000.00 or more but less than P30.000.00 P 660.00
P30,000.00 or more but less than P40,000.00 P 990.00
P40.000.00 or more but less than P50.000.00 P 1,237.50
P50,000.00 or more but less than P75,000.00 P 1,980.00
P75.000.00 or more but less than P 100,000.00 P 2,475.00
P 100,000.00 or more but less than P 150,000.00 P 3,300.00
P150.000.00 or more but less than P200.000.00 P 4,125.00
P200.000.00 or more but less than P300.000.00 P 5,775.00
P300.000.00 or more but less than P500.000.00 P 8,250.00
P500.000.00 or more but less than P750.000.00 P12,000.00
P750.000.00 or more but less than P 1,000,000.00 P15,000.00
P 1,000,000.00 or more but less than P2,000,000. 00 P20,625.00
P2,000,000. 00 or more but less than P3,000,000. 00 P24,750.00
P3,000,000.00 or more but less than P4,000,000. 00 P29,700.00
P4,000,000. 00 or more but less than P5,000,000. 00 P34,650.00
P5,000,000.00 or more but less than P6, 500,000. 00 P36, 562.50
P6, 500,000.00 or more At a rate not exceeding fifty six and
twenty five percent (56.25%) of one percent
(1%) but not less than P36.562.50

The preceding rates shall apply only to amount of domestic sales of manufacturers,
assemblers, repackers, processors, brewers, distillers, rectifiers and compounders of
liquors, distilled spirits, and wines or manufacturers of any article of commerce of
whatever kind or nature other than those enumerated under paragraph (c) of this Article.

(b) On wholesalers, distributors, or dealers in any article of commerce of whatever kind o

nature in accordance with the following schedules:

Gross Sales/Receipts for the Preceding Calendar Year Amount of Tax Per Annum
Less than P 1 ,000.00 P 27.00
P 1,000.00 or more but less than P2.000.00 P 49.50
P2.000.00 or more but less than P3.000.00 P 75.00
P3.000.00 or more but less than P4.000.00 P 108.00
 P5,000.00 or more but less than F6.000.00 P 181.50
181.5
P6.000.00 or more but less than P7.000.00 P 214.50
214.5
P7.000.00 or more but less than P8.000.00 P 247.5
247.50
P8.000.00 or more but less than P10,000.00 P 280.5
280.50
P10.000.00 or more but less than P15.000.00 P 330.00
330.0
P15,000.00 or more but less than P20.000.00 P 412.5
412.50
P20.000.00 or more but less than P30.000.00 P 495.0C
495.00
P30.000.00 or more but less than P40.000.00 P 660.00
660.0C
P40.000.00 or more but less than P50.000.00 P 990.00
990.0C
P50.000.00 or more but less than P75.000.00 P 1,485.00
P75.000.00 or more but less than P100,000.00 P 1,980.00
P100,000.00 or more but less than P150,000.00 P 2,805.00
P150,000.00 or more but less than P200.000.00 P 3,630.00
P200, 000.00 or more but less than P300.000.00 P 4,950.00
P300.000.00 or more but less than P500.000.00 P 6,600.00
P500.000.00 or more but less than P750.000.00 P 9,900.00
P750.000.00 or more but less than P1,000,000.00 P13.200.00
P1,000,000.00 or more but less than P2,000,000.00 P15.000.00
P2,000,000.00 or more nc exceeding seventy five percent
-At a rate not
(75%) of one percent (1%) but not less than
P15,000.00

The businesses enumerated in paragraph (a) above shall no longer be subject to the tax
on wholesalers, distributors, or dealers provided in this Article.

(c) On exporters and on millers, wholesalers, distributors, dealers of retailers of

essential commodities enumerated hereunder (the “Essential Commodities”) at a rate
not exceeding one-half (1/2) of the rates prescribed under subsections (a), (b) and (d) of
this Article;
(1) Rice and Corn;
(2) Wheat 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 original state or not; *
(3) Cooking oil and cooking gas; \ /
(4) Laundry soap, detergents and medicine; \ /
I (5) Agricultural implements, equipment and post-harvest facilities, fertilizers, V
' pesticides, insecticides and other farm inputs; ’
V (6) Poultry fees and other animal feeds;
y (7) School supplies and
I (8) Cement /

For purposes of these subsections (c) and (c).1, the term exporters shall refer to
3 those who are principally engaged in the business of exporting goods and merchandise, I~
as well as manufacturers, producers whose goods or products are both sold
\ domestically and abroad. The amount of export sales of manufacturers, producers, rn
, millers, wholesalers, distributors, dealers or retailers shall be excluded from the total II
7 sales and shall be subject to the rates not exceeding one half (1/2) of the rates M
prescribed under paragraphs (a), (b), (c), (c) 1 and (d) of this Article.

(d) On retailers.

Gross Sales/Receipts for the Preceding year Rate of Tax Per Annum

. More than P50,000 but nor over P400,000.00 2%

More than P400,000.00 1% A
JyThe rate of two percent (2%) per annum shall be imposed on sales not exceeding Four
U Hundred Thousand Pesos (P400,000.00) while the rate of one and one-half percent (1-
1/2%) oer annum shall be imposed on sales in excess of the first Four Hundred
Thousand Pesos (P 400,000.00). However, barangays shall have the exclusive power to
levy taxes on stores whose gross sales or receipts of the preceding calendar year does
not exceed Fifty Thousand Pesos (P50,000.00) subject to existing laws and regulations.

(e) On contractors and other independent contractors, in accordance with the following
schedule:
Gross Sales/Receipts for the Preceding Calendar Year Amount of Tax Per Annum
Less than P5,000. 00 P 41.25
P5, 000.00 or more but less than P 1 0,000.00 P 92.40
P10,000. 00 or more but less than P15,000.00 P 156.75
P 1 5,000.00 or more but less than P20,000.00 P 247.50
P20,000. 00 or more but less than P30,000. 00 P 412.50
P30,000.00 or more but less than P40,000.00 P 577.50
P40,000.00 or more but less than P50,000.00 P 825.00
P50,000.00 or more but less than P75,000.00 P 1,320.00
P75,000.00 or more but less than P100,000.00 P 1,980.00
P 100,000.00 or more but less than P 150,000.00 P 2,970.00
P 1 50,000.00 or more but less than P200,000. 00 P 3,960.00
P200,000.00 or more but less than P250.000.00 P 5,445.00
P250,000.00 or more but less than P300,000.00 P 6,930.00
P300.000.00 or more but less than P400,000.00 P 9,240.00
P400,000.00 or more but less than P500,000.00 P12.375.00
P12,375.00
P500.000.00 or more but less than P750.000.00 P 13,875.00
P13,875.00
P750.000.00 or more but less than P1,000,000. 00 P 15,375.00
P15,375.00
P 1 ,000,000.00 or more but less than P2,000,000. 00 P17.250.00
P2, 000,000. 00 or more At a rate not exceeding seventy five percent
(75%) of one percent (1%) but not less than
P17.250.00

For purposes of this section, the tax on general engineering, general building, and
specialty contractors shall initially be based on the total contract price, payable in equal
annual installments within the project term.

Upon completion of the project, the taxes shall be recomputed on the basis of the gross \
receipts for the preceding calendar years and the deficiency tax, If there be any, shall be \
collected as provided in this Code or the excess tax payment shall be refunded. '

(f) On banks and other financial institutions, at the rate of seventy-five percent (75%) of
one percent (1%) of the gross receipts of the preceding calendar year derived from
interest, commissions and discounts from lending activities, income from financial leasingT”"”
dividends, rentals on property, and profit from exchange or sale of property, insurance
premium. All other income and receipts snot herein enumerated shall be excluded in the r
computation of the tax.

(g).The same rates of graduated taxes stated in letter (e) aforestated, applies to the J
following businesses enumerated:
v
1. Restaurants, cafes, cafeterias, carenderias. eateries, food caterers, ice
cream and other refreshment parlors, and soda fountain bars;

2. Amusement places, including places wherein customers thereof actively "

participate without making bets or wagers, including but not limited to nighk -
clubs, or day clubs, cocktail lounges, cabarets or dance halls, karaoke bars, /
skating rinks, bath houses, swimming pools, exclusive clubs such as ‘
country and sports clubs, resorts and other similar places, billiard and pool
tables, bowling alleys, circuses, carnivals, merry-go-rounds, roller coasters,
ferris wheels, swings, shooting galleries, and other similar contrivances,
theaters and cinema houses, boxing stadia, race tracks, cockpits and other
dv similar establishments.
 for the current year based on the gross sales or receipts, the difference in
the amount of the tax shall b e paid before the business is considered
officially retired or terminated.

3. The permit issued to a business retiring or terminating its operation shall

b e surrendered to the City Treasurer who shall forthwith cancel the same
and record such cancellation in his books.
(i) Death of Licensee. When any individual paying a business tax dies, and the
business is continued by a person interested in his estate, no additional
payment shall b e required for the residue of the term for which the tax was paid.

Article 15. Presumptive Income Level

Section 87. Presumptive Income Level. For every tax period, the City Treasurer's
Office shall prepare a stratified schedule of "presumptive income level" to approximate the
gross receipts of each business classification.

Section 88. The Presumptive Income Level (PIL) of gross receipts shall b e used to
validate the gross receipts declared by taxpayers and/or for establishing the taxable gross
receipts where no valid data is otherwise available.

CHAPTER III. PERMIT AND REGULATORY FEES

Article 1. Mayor's Permit Fee on Business

Section 89. Mayor’s Permit. All persons are required to obtain a Mayor's Permit for the
privilege of conducting business within the city.

Section 90. Imposition of Fee. There shall be collected a n annual fee for the issuance of
a Mayor's Permit to operate a business, pursue an occupation or calling, or undertake an
activity within the city.

The permit fee is payable for every distinct or separate business or place where the
business or trade is conducted. One line of business of trade does not become exempt by
being conducted with some other business of trade for which the permit fee has been
obtained and the corresponding fee paid for.

For purpose of the Mayor’s Permit Fee, the following Philippine categories of
business size is hereby adopted:
Enterprise Scale Asset Limit Work Force
Micro-Industry 150,000 and below N o specific
Cottage Industries Above F 150,000 to F 1 . 5 M Less than
10
Small-Scale Industries F1.5 M t o F 1 5 M 10-99
Medium-Scale Industries P 1 5 M t o F60 M 100-199
Large-Scale Industries Above F 6 0 M 200 or more

The permit fee shall either be based on asset size or number of workers, whichever will
yield the higher fee.
(a.) On business subject to graduated Fixed taxes
Amount of Fee Per Annum
1. On Manufacturers/Importers/Producers
Micro-Industry F 180.00
Cottage Industries F 550.00
Small-Scale Industries F 900.00
Medium-Scale Industries F 3 ,750.00

4 Large-Scale Industries F 6 ,250.00

 2. On Banks
Rural, Thrift and Savings Banks P 1,250.00
Commercial, Industrial and Development Banks P3.750.00
Universal Banks P6.250.00

3. On Other Financial Institutions

Small P 1,250.00
Medium P3,750.00
Large P6,250.00

4. On Contractors/Service Establishments
Micro-Industry P 180.00
Cottage Industries P 350.00
Small-Scale Industries P 750.00
Medium-Scale Industries P3,750.00
Large-Scale Industries P6.250.00

5. On Wholesalers/Retailers/Dealers or Distributors
Micro-Industry P 180.00
Cottage Industries P 350.00
Small-Scale Industries P 750.00
Medium-Scale Industries P2,500.00
Large-Scale Industries P5.000.00

6. Other Businesses
Micro-Industry P 180.00
----- Cottage Industries P 350.00
Small-Scale Industries P 750.00
Medium-Scale Industries P2, 500.00
Large-scale Industries P5,000.00

7. On business engage in Sin Products:

Retail dealers in foreign liquors P 550.00
Retail dealers in domestic liquors P 350.00
Retailers of distilled spirits P 350.00
Retailers of fermented liquors P 350.00
Tobacco dealers P 180.00
Retail dealers of manufactured tobacco P 350.00

8. On business engage in:

Amusement places P 550.00
Golf Links P7.500.00

Section 91. Time and Manner of Payment. The fee for the issuance of a Mayor s Permit
shall be paid to the City Treasurer upon application before any business or undertaking
can be lawfully begun or pursued and within the first twenty (20) days of January of each
year in case of renewal thereof. ,
For a newly-started business or activity that starts to operate after January 20, the
fee shall be reckoned from the beginning of the calendar quarter. When the business or
activity is abandoned, the fee shall not be exacted for a period longer than the end of the
calendar quarter. If the fee has been paid for a period longer than the current quarter anti
the business activity is abandoned, no refund of the fee corresponding to the unexpired
quarter or quarters shall be made.

Section 92. Administrative Provisions.

(a) Supervision and control over establishments and places. The City Mayor shall
supervise and regulate all establishments and places where business is conducted. He
shall prescribe rules and regulations as may b e necessary to maintain peaceful, healthy,
qrid/Sanitay conditions in the City.
(b) Application for Mayor's Permit: False Statement. An application for a Mayor's
Permit shall be filed with the Office of the City Mayor. The form for the purpose shall be
issued by the same Office and shall set forth the requisite information including the name
and residence of the applicant, the description of business or undertaking that is to be
conducted, and such other data or information as may be required.
1. For a newly-started business
a. Location sketch of the new business
b. Department of Trade and Industry (DTI) Registration Certificate with Approved
Application Forms, in case of single proprietorship
c. Securities and Exchange Commission (SEC) Registration and Articles of
Incorporation and By-Laws, in case of partnership or corporation
d. A certificate attesting to the tax se if the business is exempt
e. Certification from the officer in charge of the zoning that the location of the new
business is in accordance with zoning regulations
Tax clearance showing that the applicant has paid his tax obligations to the City
g. Barangay clearance/proof of filing (in case of non-issuance of barangay
clearance within seven (7) working days from date of filing a Mayor’s Permit
may b e issued to the applicant
h. Three (3) passport size pictures of the owner or operator or in cases of a
partnership or corporation the picture of the senior or managing partners and
that of the president or general manager
Health certificate for all food handlers, and those required under Chapter IV,
Article 4 of this Revenue Code
Community Tax Certificate
k. Contract of Lease, if leasing
For renewal of existing business permits
a. Previous year's Mayor's permit
b. Copies of the annual or quarterly tax payments
Copies of all receipts showing payment of all regulatory fees as provided for in
this Code
d. Certificate of tax exemption form local taxes or fees, if exempt
e. Audited Financial Statement prescribed by the Bureau of Internal Revenue for
the next preceding year*
BIR Registration Certificate
g Barangay Clearance
h. Declaration of previous year’s gross sales/receipts
Upon submission of the application, it shall be the duty of the proper authorities to
verify if other city requirements regarding the operation of the business or activity such as
sanitary requirements, installation of power and light requirements, as well as other safety
requirements are complied with. The permit to operate shall be issued only upon
compliance with such safety requirements and after the payment of the corresponding
inspection fees and other impositions required by this Revenue Code and other City Tax
Ordinances.

Any false statement deliberately made by the applicant shall constitute sufficient
ground for denying or revoking the permit issued by the Mayor, and the applicant
licensee may be prosecuted in accordance with the penalties provided in this Article.
A Mayor's Permit shall not be issued to:
(1) Any person who has been proven to have violated a local Ordinance or
regulation governing permits granted;
(2) Any person whose business establishment or undertaking does not confomvv '
with zoning regulations, and safety, health and other requirements of the City;
(3) Any person who has unsettled tax obligation, debt or other liability to the
government;
(4) Any person who is disqualified under any provision of law or ordinance to AM
establish or operate the business applied for D
Likewise, a Mayor’s permit shall be denied to any person or applicant for a J
hncinp<iq whn dpr.larps an amount of oross sales or receiots that are manifestly below (y
industry standards or the Presumptive Income Level of gross sales or receipts as
established in the City for the same or a closely similar type of activity or business.

(c) Issuance of Permit, Contents of Permit. Upon approval of the application of a

Mayor's Permit, two (2) copies of the application duly signed by the City Mayor shall be
returned to the applicant. One (1) copy shall b e presented to the City Treasurer as basis
for the collection of the Mayor's Permit fee and the corresponding business tax.

The Mayor's Permit shall be issued by the City Mayor upon presentation of the
receipt for the payment of the Mayor's Permit and the official receipt issued by the City
Treasurer for the payment of the business tax.

Every permit issued by the City Mayor shall show the name and residence of the
applicant, his nationality and marital status, nature of the organization, that is whether the
business is a sole proprietorship, corporation or partnership, etc.; location of the business,
date of issue and expiration of the permit, and other information as may b e necessary.

The city shall, upon presentation of satisfactory proof that the original of the permit
has been lost, stolen or destroyed, issue a duplicate of the permit upon the payment of
One Hundred Fifty Pesos (P150.00).

(d) Posting of Permit. Every permittee shall keep his permit conspicuously posted at all
times in his place of business or office or if he has no place of business or office, he shall
keep the permit in his person. The permit shall be immediately produced upon demand by
the City Mayor, the City Treasurer or any of their duly authorized representatives.

(e) Duration of Permit and Renewal. The Mayor's Permit shall b e granted for a period of
not more than one (1) year and shall expire on the thirty-first (31st) of December following
the date of issuance unless revoked or surrendered earlier. Every permit shall cease to be
in force upon revocation or surrender thereof. The permit issued shall be renewed within
the first twenty (20) days of January. It shall have a continuing validity only upon renewal
thereof and payment of the corresponding fee.

(f) Revocation of Permit. The Mayor’s Permit may be revoked any of the following
grounds:
1. When a person doing business under the provisions of this Revenue Code \ /
violates any of its provisions; \ /
2. When the person refuses to pay an indebtedness or liability to the city; \ /
3. When the person abuses his privilege to do business to the injury of the public
moral or peace; or
4. When a place where such business is established, is being conducted in a
disorderly or unlawful manner, is a nuisance, or is permitted to be used as a
resort for disorderly characters, criminals or women of ill-repute; I
5. Such revocation shall operate to forfeit all sums which may have been paid in „
respect of said privilege, in addition to the fines and imprisonment that may be n N ,
imposed by the Court for violation of any provision of this Ordinance governing
the establishment and maintenance of business, and to prohibit the exercise I
thereof by the person whose privilege is revoked, until restored by the SP. 4

Section 93. Rules and Regulations on Certain Establishments.

(a) On restaurants, cafes, cafeterias, carenderias, eateries, food caterers, ice cream anrf
other refreshment parlors, soda fountain bars, no owner of said establishments shall
employ any cook, or food dispenser without a Food Handler's Certificate from the City ~~ V
Health Office (CHO), renewable every year. k J

(b) Establishments selling cooked and readily edible foods shall have them adequately
covered and protected from dust, flies and other insects, and shall follow strictly the rules
and regulations on sanitation promulgated by the City Health Officer and existing laws or
ordinances. |L/