CHAPTER THREE

PERMIT AND REGULATORY FEES

Article 3.A. Governor Permit Fees

Section 3.A.01. Imposition of fee. – There shall be collected an annual fee at the rates provided
hereunder for the issuance of a Governor’s permit to every person that shall conduct a business, or activity
within this province.

DESCRIPTION PERMIT
FEE
1. On the business of printing and publication
Publisher (newspapers) 500.00
Printer 500.00
Both Printer & Publisher 1,000.00
2. Printing equipment /apparatus or devices
Photographic/Photo & video 450.00
Processing per unit
Letter press/offset press per unit 250.00
Photocopier & other equivalent 170.00
Duplicating Machine per unit
Tarpaulin Printer per unit 1,000.00
3. On business enjoying a franchise:
Below 500,000 capitalization 100.00
500,001 – 1,000,000 500.00
1,000,001 up capitalization 1,000.00
4. On proprietors, lessees, or operators of 500.00
amusement places
5. On manufacturers or producers, wholesalers of 500.00
or dealers or retailers delivering or distributing
their products to sales outlets, or selling to
consumers, whether directly or indirectly within
the province using delivery trucks or vans
6. 6. On the extraction of sand & gravel and other 1,000.00
qu quarry resources
. 77. Other Permits not mentioned herein 500.00

The permit is payable for every separate or distinct establishment or place where the business or
activity is conducted. One does not become exempt by being conducted with some other business or activity
for which the permit fee has been paid.

Section 3.A.02. Time of payment. – The fee imposed in the preceding section shall be paid to the
Provincial Treasurer upon application for a Governor’s permit before any business or activity can be lawfully
begun or pursued and within the first twenty (20) days of January of each year in case of renewal thereof.

Section 3.A.03. Surcharge for Late Payment. Failure to pay the levied tax on time shall be subject
to a surcharge of twenty-five percent (25%) of the original amount of tax due, such surcharge to be paid
at the same time and in the same manner as the tax due.

Section 3.A.04. Interest on Unpaid Tax. In addition to the surcharge for late payment, there shall be
imposed upon the unpaid amount an interest of two percent (2%) per month from the due date until the
tax is fully paid but in no case shall the total interest on the unpaid amount or portion thereof exceed
thirty-six (36) months.
Section 3.A.05. Penalty. Any violation of the provision of this Article shall be punishable by a fine of
not less than One Thousand Pesos (P1,000.00) or more than Five Thousand Pesos (P5,000.00) or
imprisonment of not less than one (1) month or more than six (6) months, or both, at the discretion of
the court.