CHAPTER III – PERMIT AND REGULATORY FEES
ARTICLE A.
MAYOR’S PERMIT FEE ON BUSINESS
Section 1. Imposition of Fee. – There shall be collected a registration fee in the amount of P55.00 upon issuance of application form for Mayor’s Permit and an annual fee at the rate of Ten Percent (10%) of the annual tax due but not less than the rates provided hereunder for the issuance of Mayor’s Permit for every business trade or activity that a person shall conduct within the Municipality of Miagao. The permit fee is payable for every separate or district item of business or establishment or place where the business, trade or activity is conducted. One line of business or activity does not become exempt by being conducted with some other busi¬ness or activity for which the permit or fee has been paid.
| 1. Manufacturers, importers or producers: | |
| 1.1 Bagoong (shrimp paste), salted fish or dried fish |
165.00
|
| 1.2 Bakery: | |
| a) Mechanized |
550.00
|
| b) Manual with ordinary oven |
330.00
|
| 1.3 Bed and/or mattresses: | |
| a) Mechanized |
330.00
|
| b) Manual |
220.50
|
| 1.4 Bottles/Bottling Plant |
550.00
|
| 1.5 Boxes |
330.00
|
| 1.6 Candles |
330.00
|
| 1.7 Canned goods |
550.00
|
| 1.8 Clothes and garments |
550.00
|
| 1.9 Coconut Oil: | |
| a) With more than five expellers |
220.00
|
| b) With less than five expellers |
165.00
|
| 1.10 Confectionery and candies |
220.00
|
| 1.11 Concrete hollow blocks |
275.00
|
| 1.12 Copra meal |
220.00
|
| 1.13 Edible and vegetable oils |
220.00
|
| 1.14 Galvanized iron sheets & aluminum containers |
165.00
|
| 1.15 Home Industries and Furnitures |
220.00
|
| 1.16 Ice, ice cream and frozen delights |
220.50
|
| 1.17 Soap and cosmetics |
220.50
|
| 1.18 Steel and iron products |
220.50
|
| 1.19 Rectifier, brewers and distillers |
220.00
|
| 1.20 Wines, liquors and distilled spirits compounders |
220.00
|
| 1.21 Other manufacturers, importers and producers not mentioned above |
220.00
|
| 2. On retailers, independent wholesaler and distributors: | |
| 2.1 Agricultural products |
165.00
|
| 2.2 Auto parts |
165.00
|
| 2.3 Drugs |
330.00
|
| 2.4 Cosmetics |
330.00
|
| 2.5 Dry goods, clothes and textiles |
110.00
|
| 2.6 General Merchandise: | |
| a) Sari-sari (barangays) |
55.00
|
| b) Sari-sari (Poblacion) |
110.00
|
| c) Inside the public markets |
165.00
|
| 2.7 Glass wares |
110.00
|
| 2.8 Groceries |
110.00
|
| 2.9 Jewelries |
220.00
|
| 2.10 Lumber/wood and construction materials: | |
| a) All kinds |
330.00
|
| b) Coco Lumber |
165.00
|
| c) Bamboos and its products and nipa shingles |
110.00
|
| 2.11 Lubricating oils and oil by products |
165.00
|
| 2.12 Liquefied petroleum Gas (LPG) |
165.00
|
| 2.13 Kerosene, diesel and gasoline with filling station: | |
| a) Aviation Gasoline |
440.00
|
| b) Special Gasoline |
440.00
|
| c) Regular Gasoline |
220.00
|
| d) Diesel |
220.00
|
| e) Kerosene |
220.00
|
| 2.14 Without filling station or pump: | |
| a) Gasoline/diesel |
110.00
|
| b) Kerosene |
165.00
|
| 2.15 Vendors, buyers and dealers: | |
| a) Chicken, fowls, and eggs |
110.00
|
| b) Fish vendors (with fixed stalls) |
110.00
|
| c) Fish vendors (ambulant) |
165.00
|
| d) Fruits, species and vegetables |
110.00
|
| e) Hogs |
110.00
|
| f) Large cattle and other livestock |
165.00
|
| g) Meat, fresh and preserved |
110.00
|
| h) Plants and flowers |
110.00
|
| 2.16 Other retailers, wholesalers, dealers and distributors not mentioned above |
110.00
|
| 3. On Exporters |
385.00
|
| 4. On essential commodities – the permit fees on the business of manufacturing, producing, importing, wholesaling and retailing of essential commodities not specified above shall be one-half (1/2) of the rates prescribed in this article. | |
| 5. On rice and corn: | |
|
5.1 Palay, corn and other grains buyer/dealer |
275.00
|
|
5.2 Rice and corn wholesaler |
275.00
|
|
5.3 Rice and corn retailers |
165.00
|
| 6. On cafes, cafeterias, and other eateries: | |
| 6.1 Cafes and cafeterias |
75.00
|
| 6.2 Ice cream and other refreshment parlor |
110.00
|
| 6.3 Carinderias and food caterers |
165.00
|
| 6.4 Restaurants |
220.00
|
| 6.5 Soda fountain bars |
165.00
|
| 6.6 Food stands for puto, popcorn, peanuts and other cooked foods |
110.00
|
| 6.7 Gulaman, buko and juice stands |
110.00
|
| 7. On service establishment: | |
| 7.1 Accounting service |
190.00
|
| 7.2 Advertising agencies |
190.00
|
| 7.3 Arrastre service |
385.00
|
| 7.4 Assaying laboratories |
190.00
|
| 7.5 Barber shops: | |
| a) With three chairs or less |
110.00
|
| b) With more than three chairs |
165.00
|
| c) Roving/ambulant barbers |
110.00
|
| d) Double the fees in (a) and (b) | |
| airconditioned shops |
110.00
|
| 7.6 Battery charging shops |
165.00
|
| 7.7 Beauty Parlors: | |
| a) With equipments |
165.00
|
| b) Manual |
110.00
|
| c) Travelling beautifications |
110.00
|
| 7.8 Belt and buckle shops |
110.00
|
| 7.9 Blacksmiths: | |
| a) Manual |
110.00
|
| b) Mechanized |
220.00
|
| 7.10 Booking office for film exchange |
220.00
|
| 7.11 Breeding of gamecocks |
165.00
|
| 7.12 Breeding of race horses |
220.00
|
| 7.13 Brokerage |
275.00
|
| 7.14 Business agents |
110.00
|
| 7.15 Business management services |
220.00
|
| 7.16 Carpentry shops |
165.00
|
| 7.17 Cinematographic film owners, lessors or distributors and videotape coverage service |
275.00
|
| 7.18 Collecting agencies |
275.00
|
| 7.19 Commercial and immigration brokers |
275.00
|
| 7.20 Construction and/or repair shops: | |
| a) Motor vehicle body building |
550.00
|
| b) Bicycle and Tricycles |
330.00
|
| c) Animal-drawn-carts |
110.00
|
| 7.21 Drafting and architectural services |
220.00
|
| 7.22 Dyeing establishments |
275.00
|
| 7.23 Employment agencies |
275.00
|
| 7.24 Escort service |
275.00
|
| 7.25 Funeral service parlor |
275.00
|
| 7.26 Furniture repair shop |
165.00
|
| 7.27 Garages |
275.00
|
| 7.28 General engineering, building and specialty contractors, filling, demolition, salvage work and transfer or relocation |
11,000.00
|
| 7.29 Goldsmith or Silversmith |
165.00
|
| 7.30 Hemp-grading establishments |
275.00
|
| 7.31 House and/or sign painters |
165.00
|
| 7.32 Ice and cold storage |
165.00
|
| 7.33 Indentors or indent service |
275.00
|
| 7.34 Janitorial services |
275.00
|
| 7.35 Judo-Karate schools |
275.00
|
| 7.36 Key smiths |
110.00
|
| 7.37 Lathe machine shops |
275.00
|
| 7.38 Laundry shops: | |
| a) Manual |
110.00
|
| b) Steam |
220.00
|
| 7.39 Legal and other professional services office |
165.00
|
| 7.40 Lumberyards |
550.00
|
| 7.41 Massage or therapeutic clinic |
275.00
|
| 7.42 Medical and Dental Clinic |
275.00
|
| 7.43 Messengerial services |
220.00
|
| 7.44 Meteography service |
220.00
|
| 7.45 Milliners or hatters |
165.00
|
| 7.46 Mining services | |
| 7.47 Parking lots: | |
| a) One hectare or less |
330.00
|
| b) More than one hectares |
550.00
|
| 7.48 Painting shop |
165.00
|
| 7.49 Perma press-per unit |
110.00
|
| 7.50 Persons engaged in the installation/distribution of: | |
| a) Water system |
190.00
|
| b) Gas or bio-gas system |
95.00
|
| c) Electric light, heat and power: | |
| c.1 Installation |
190.00
|
| c.2 Distribution : | |
| ANNUAL GROSS INCOME | |
| P5,000.00 more but less than P10,000.00 |
95.00
|
| 10,000.00 more but less than P20,000.00 |
190.00
|
| 20,000.00 or more but less than P50,000.00 |
385.00
|
| 50,000.00 or more but less than 100,000.00 |
960.00
|
| For every P150,000.00 or fraction thereof in | |
| excess of P100,00.00 up to 1 million |
575.00
|
| For every P50,000.00 or fraction thereof in excess of 1 million | 385.00 |
| d) Sound system service |
110.00
|
| e) Ordinary sound and light system |
165.00
|
| f) Stereo-Quadrosonic sounds and Disco light |
220.00
|
| g) Sound tape deck component |
55.00
|
| 7.51 Photostatic studios: | |
| a) With gallery and photo enlarger |
220.00
|
| b) With gallery/without photo enlarger |
165.00
|
| c) Developing center |
110.00
|
| d) Roving photographer |
110.00
|
| 7.52 Phototastic white and blue printing |
165.00
|
| 7.53 Plastic/wood lamination |
110.00
|
| 7.54 Private hospitals |
1100.00
|
| 7.55 Promotional services |
165.00
|
| 7.56 Proprietors or operators of heavy equipment for hire |
330.00
|
| 7.57 Proprietors of smelting plant |
275.00
|
| 7.58 Proprietors of engraving and planting plants |
165.00
|
| 7.59 Public ferries |
330.00
|
| 7.60 Public warehouse and bodegas |
330.00
|
| 7.61 Purchasing agencies |
330.00
|
| 7.62 Recopying and duplicating services: | |
| a) Xerox copy |
165.00
|
| b) Mimeographing and typing services |
165.00
|
| c) Scanner |
330.00
|
| 7.63 Renting of equipments: | |
| a) Office equipment and furnitures |
110.00
|
| b) Bicycles, tricycles and skates |
110.00
|
| c) Trucks and automobiles |
330.00
|
| d) Heavy equipments |
330.00
|
| e) Agricultural implements and tolls |
220.00
|
| f) Diving, skiing and other athletic equipment |
165.00
|
| 7.64 Repair shop for motor vehicles and engine: | |
| a) With shop area of more than 1,000 sq. meters |
330.00
|
| b) With shop area of 500 sq. or more but less than 1,000 sq. meters |
220.00
|
| c) With shop area of less than 500 sq. meters |
165.00
|
| d) Welding shop: | |
| d.1 Electric welding |
110.00
|
| d.2 Acetylene welding |
55.00
|
| d.3 Soldering |
55.00
|
| 7.65 Repair services: | |
| a) Electronic equipment |
165.00
|
| b) Household appliances |
165.00
|
| c) Radios and amplifiers |
110.00
|
| 7.66 Roasting of pigs and fowls |
110.00
|
| 7.67 Sawmills: | |
| a) Fixed establishments |
330.00
|
| b) Chain saw operators per unit: | |
| b.1 with blade of more than 24 inches |
220.00
|
| b.2 with blade of more than 12 inches | |
| but less than 24 inches |
165.00
|
| b.3 with blade of 12 inches or less |
110.00
|
| 7.68 Sculptor shop |
110.00
|
| 7.69 Service stations (washing, greasing, lubricating etc.) |
220.00
|
| 7.70 Shipyards for repairs of ships: | |
| a) With shop area of One hectare or less |
220.00
|
| b) With shop area of more one hectare |
440.00
|
| 7.71 Shoe repair shop/shine service: | |
| a) Manual |
55.00
|
| b) Merchandised |
110.00
|
| c) Shine service/stand |
55.00
|
| 7.72 Shops for planning, surfacing and recutting of lumber |
220.00
|
| 7.73 Shop for shearing of animals |
55.00
|
| 7.74 Slendering or body building saloon |
110.00
|
| 7.75 Stables |
110.00
|
| 7.76 Stevedoring service |
190.00
|
| 7.77 Tailor or dress shop: | |
| a) With more than three sewing machines |
165.00
|
| b) With three or less sewing machines |
110.00
|
| 7.78 Tinsmith: | |
| a) Mechanized |
110.00
|
| b) Manual |
55.00
|
| 7.79 Transportation terminals not owned | |
| by the operator |
275.00
|
| 7.80 Upholstery shop and/or wood carving |
110.00
|
| 7.81 Vaciador and grinding shops or gristmills |
110.00
|
| 7.82 Vulcanizing shop |
110.00
|
| 7.83 Vocational, driving and IBM School |
330.00
|
| 7.84 Warehousing or forwarding service |
330.00
|
| 7.85 Watch repair center shop: | |
| a) Manual |
55.00
|
| b) Mechanized |
110.00
|
| 7.86 Other services Establishments |
55.00
|
| 8. On hotels and motel: | |
| 8.1 Hotels |
550.00
|
| 8.2 Motels |
330.00
|
| 8.3 Hotels three star up |
2,200.00
|
| 8.4 Motels three star up |
2,200.00
|
| 8.5 Rest house with 10 bars and below |
1,100.00
|
| 9. On private-owned public markets |
550.00
|
| 10. Real estate dealers: | |
| 10.1 Subdivision operators |
550.00
|
| 10.2 Lessors or real estate |
220.00
|
| 11. On privately owned cemeteries and memorial parks: | |
| 11.1 Commercial |
330.00
|
| 11.2 Family use |
110.00
|
| 12. On lodging houses |
330.00
|
| 13. On boarding houses | |
| 13.1 Class A |
550.00
|
| 13.2 Class B |
440.00
|
| 13.3 Class C |
330.00
|
| 13.4 Class D |
220.00
|
| 14. On operators of rice and corn mills: | |
| 14.1 Corn mill-stationary |
110.00
|
| 14.2 Rice mill- stationary |
220.00
|
| 14.3 Rice and corn mill-stationary |
330.00
|
| 14.4 Travelling rice and corn mill |
330.00
|
| 15. On fishponds or fish breeding grounds: | |
| 15.1 Fishponds |
275.00
|
| 15.2 Prawn ponds |
550.00
|
| 15.3 Fish breeding grounds |
220.00
|
| 15.4 Prawn breeding grounds/establishments |
880.00
|
| 15.5 Fishpond |
220.00
|
| 16. On pawnshop: | |
| 16.1 Principal Office |
330.00
|
| 16.2 For each branch in the municipality |
220.00
|
| 17. On money shops, financing and insurance establishments: | |
| 17.1 Money shop |
275.00
|
| 17.2 Lending investors |
275.00
|
| 17.3 Finance and investments companies |
275.00
|
| 17.4 Insurance companies |
385.00
|
| 17.5 Commercial banks |
4,400.00
|
| 17.6 Savings banks |
2,200.00
|
| 17.7 Rural banks |
2,200.00
|
| 17.8 ATM per unit |
1,100.00
|
| 18. On the business of dealers in fermented liquors spirits and/or wines:distilled | |
| 18.1 Wholesale dealer in foreign liquors |
2,200.00
|
| 18.2 Wholesale dealer in domestic liquors |
1,100.00
|
| 18.3 Retail dealer in foreign liquors |
550.00
|
| 18.4 Retail dealer in domestic liquors |
275.00
|
| 18.5 Retail dealer in vine liquor (mallorca, etc.) |
165.00
|
| 18.6 Retail dealer in fermented liquor |
220.00
|
| 18.7 Wholesale dealer in fermented liquor |
550.00
|
| 18.8 Retail dealer in tuba, and/or tapuy |
165.00
|
| 18.9Wholesale dealer in tuba, basi, and/or tapuy |
165.00
|
| 19. On tobacco dealers: | |
| 19.1 Retail dealer of tobacco leaf |
165.00
|
| 19.2 Wholesale leaf tobacco dealer |
550.00
|
| 19.3 Wholesale dealer of manufactured tobacco |
165.00
|
| 19.4 Wholesale dealer of manufactured |
550.00
|
| 20. On amusement places or amusement devices: | |
| 20.1 Day and night club |
8,800.00
|
| 20.2 Day club or night club |
6,600.00
|
| 20.3 Cocktail lounge or bars |
2,750.00
|
| 20.4 Cabaret or dance hall |
2,200.00
|
| 20.5 Bath houses and/swimming pool, resort | |
| and other similar places |
550.00
|
| 20.6 Skating rink |
770.00
|
| 20.7 Steam bath, saunas and other similar | |
| establishment per cubicle |
165.00
|
| 20.8 Billiard or pool hall: | |
| a. First table |
220.00
|
| b. For every additional table |
55.00
|
| 20.9 Bowling Alley: | |
| a. Automatic |
275.00
|
| b. Non-automatic |
220.00
|
| 20.10 Circus, carnival or the like – P/day for first ten (10) days |
50.00
|
| P/day thereafter |
5.00
|
| 20.11 Merry-go-round, rolling coaster, ferries wheel, swing, shooting gallery, and other similar contrivance – for each contrivance P25.00/day for First ten (10) days and Five Pesos (P5.00) per day thereafter | |
| 20.12 Boxing stadium |
580.00
|
| 20.13 Boxing contest – P/night or day |
100.00
|
| plus 5% amusement tax | |
| 20.14 Cockpit |
2,200.00
|
| 20.15 Race track |
4,400.00
|
| 20.16 Theaters and cinema houses: | |
| a. Theaters and cinema houses |
330.00
|
| b. Itinerant operator |
660.00
|
| + 5% amusement tax | |
| c. Video house or mini theater |
220.00
|
| 21. On amusement devices: | |
| a) Each jukebox machine |
165.00
|
| b) Each video tape machine or player |
55.00
|
| c) Each apparatus for weighing persons |
55.00
|
| d) Video games |
55.00
|
| e) Computer games/unit |
150.00
|
| f) Video games/unit |
150.00
|
| g) Internet/unit |
150.00
|
| 22. On private detective agency |
165.00
|
| 23. On golf links |
2,200.00
|
| 24. Other business not mentioned |
220.00
|
| 25. Prequalification fee – Supplies & Equipment |