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The Revised Makati Revenue Code

City Ordinance No. 2004-A-025

CHAPTER V. SERVICES FEES

Article F. Sanitary Permit Fees

SEC. 5F.01. Imposition of Fee. There shall be collected an annual sanitary


inspection fee from each business establishment in the City of Makati in accordance with
the following schedule:

Fees Rate
Per Annum

a. Airline and/or shipping companies............................................ =P= 1,500.00

b. Banks and other financial institutions include banks, non-bank financial


intermediaries, lending investors, finance and investment companies,
investment house, pawnshops, money shops, insurance companies, stock
markets, stock brokers and dealers in securities and foreign exchange
including pre-need company, & foreign exchange dealer.

Main Office.......................................................................................1,000.00

Every branch thereof...........................................................................750.00

c. Gasoline service/filling stations...........................................................750.00

d. Private hospitals, animal hospitals................................................... 1,500.00

e. Medical/dental clinics.........................................................................450.00

f. Dwellings and spaces for rent:

(1) Hotels,per room accommodation....................................... =P= 60.00


(2) Building,per office/residential space................................................60.00
(3) Apartels, pensions, drive-inns
per room accommodation...............................................................45.00
(4) Commercial apartments /
Condominiums, per space............................................................. .60.00
(5) Residential apartments /
Condominiums................................................................................45.00
(5) Dormitories, lodging or boarding
houses,per boarder accommodation...............................................30.00
(7) Residential houses for rent, per house:

a. With garage and/or


swimming pools......................................................................750.00
b. Without garage and/or
swimming pools......................................................................300.00
c. With rooms occupies by different tenants with
common kitchen and/or comfort facilities...............................150.00

g. Institution of learning, per room


teaching accommodation.........................................................30.00

h. Media facilities....................................................................... 600.00

i. Telegraphs, teletypes, cable and wireless communication companies:

Main office..........................................................................1,500.00
Every Branch Office............................................................. 600.00
Telephone/electric power plant...........................................1,500.00

j. Regional Headquarters / Regional Operating Headquarters,


Representative Office and/or offices of professionals............ 150.00

k. Peddlers...................................................................................30.00

l. All other business, industrial, commercial agricultural


establishments not specifically mentioned above:

with an area of 1,000 sq.m. or more...................................1,200.00


500 or more but less than 1,000 sq.m...................................900.00
200 or more but less than 500 sq.m......................................600.00
100 or more but less than 200 sq.m......................................450.00
50 or more but less than 100 sq.m........................................300.00
25 or more but less than 50 sq.m......................................... 150.00
Less than 25 sq.m.................................................................. 90.00

SEC. 5F.02. Time of Payment. The fee herein imposed shall be paid to the City
Treasurer after a sanitary inspection of the establishment has been made but prior to the
issuance of the sanitary inspection certificate by the City Health Officer, and upon
renewal of the same every year thereafter within the first twenty (20) days of January.

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