Business Taxes and Licenses
A. Occupation/Professional Tax
• Group 1
• Group 2
• Group 3
• Others
• Associate /Assistant
• Occupation Tax (Municipal) |
P300.00
P200.00
P100.00
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B. Tax on delivery Truck/Van
• Annual Fee
• Sticker
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P500.00
P40.00
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C. Sand and gravel and Other Quarry Resources
• Public Land and Water
• Bed – gratuitous revocable permit
• Private land
• Excavation does not extend below the street nearest the lot by 1 foot
above grade level if nearest is asphalted
• Cash Performance Bond
• Line and Grade/cm
• Permit fee per Cu. Meter
• Excavation extend below street
• Permit fee per Cu. Meter |
15% of the FMV
in the City of Iloilo per Cu. Meter
P20.00/cu.neter
P5.00
P0.20
P40.00/Cu. Meter
P0.40/Cu. Meter
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| D. Transfer of Real Property |
75% of 1% of consideration or FMV whichever is higher |
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E. Business Printing
• Publication
• Newly Started
|
75% of 1% of Gross
Annual Receipts
1/30 of 1% Capital Investment
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F. Franchise
• Newly started
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75% of 1% of Gross Annual receipts
1/30 of 1% Capital Investment
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H. Manufacturer, Assembler, Repacker, Processors, Brewer, Distillers,
rectifiers of any Article of commerce or Whatever kind of Nature
• New Business
• Regulatory Fees
|
P247.50 – P36,562.50
or 20% of 1% in excess of P1 M of Gross Sales Receipts
1/30 of 1% of Capital
Investment
Permit Fee – P150.00
Sanitary Fee – P150.00
Garbage Fee - P225.00
additional 50% if business and residential address are the same
Registration fee – P30.00
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I. Exporter, manufacturer, Millers, Producers, Wholesalers
or Distributors, Dealers of Retailer of Essenial Commodities
• Regulatory Fees
|
P27.00 – P6,600 and 40% of 1% in excess of P2 M Gross
receipt
Permit Fee – p100.00
Sanitary Fee – 150.00
Garbage fee – 150.00
P200 (if total # of employee exceed 10. Additional 50% (if business and
residential address are the same)
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K. Retailers (Gross Reciept)
• P400,000 or less
• P400 or more – P1 M
• Exceeding P1 M
• Regulatory Fees
|
2%
1%
40% of 1%
Permit Fee – P50
Sanitary Fee – P150.00
Garbage Fee – 150.00
P225.00 (If business and residential address are the same)
Registration fee – P30.00
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| L. Exporter of Non-Essential Commodities |
P100 M and Below – P30,000
Excess of P100 M – 50% of 1% |
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| M. Bank/Financial Institutions |
50% of 1% of the Gross Receipts of the preceding calendar year |
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| N. Contractors and other Independent Contractors |
P41.25 – P17,250 or 75% of 1% in excess of P2 M of Gross
receipts
Permit Fee – P30.00
Sanitary Fee – P100.00
Garbage Fee – P150.00
Gen. Contractor – P200.00
Registration Fee – P30.00
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| O. Hotel, Motel, Lodging, Boarding Houses |
P41.25 – P17,250 or 15% of 1% in excess of P2 M Gross
Receipts |
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| P. Producers Tax on Agricultural and Aquatic Products on Commercial
Scale |
2% of Gross sales or receipts of the preceding calendar year |
