® A vgfbisc of te rusiermes vf aga CITY 5 METRES MABEL A OFFICE OF THE SANGEUNTANG PANLUNESOD ~ oRDINANCE HO. 242 i Series of 1995 AN ORDINANCE ADOPTING THE PASAT SECTION tax the: transferring tion 138 of National Government tax shai _ ® e @ Li~ Persons ube come to reside in the City of Pasay or reach the ane of Giahteen (lu) years on or after the Hirst (ist) day of duly of any year. or who cease to belong to an exempt lass on or after the same date shall 6 be subiect to th commnity tax for that year and day the Bit established before the be liable for that year. established before the twenty (20) the community Ge organi of June shall community tax corporations por ations ed on hast for fast uay days organized en or oF March shall within which to pay tan without becoming ‘delinquer Corporation established and od orafter the first day not nbieet to the for year. hall tax of July community be that within there amount ner cent Nate tay not paid prescribed above, to the unpaid twenty-four If the is time be interest un tll add of the die per annum it is paid. fH ocecds by the Ci. of the i General Fu of pranti the Ci Distribution of Thee actually and entirely La. tax 1 accrue onn therrof which Bover nment Proceeds directly collected to. fund shall the tu cover cost on of forms and other wees. L remit to the National the share of t the proceeds Within ten (1 each quarter. proceeds of t collected the full the general accrne to the actual related Treasurer of the tax However through of individuals apportioned @ end on be Lhe citys percent to + eter al (0%) accrne and Fitty uu fund of shall the accrue to cod Lactedt Fifty percent ¢ the barangay where tax is. CHAPTER 4 = TAX an Beal PROPERTY IRENSERR: GF QUINESHTE of Tax bar Lew of There real Cade. shall be imposed ether — mode: pursnant LS. Imposition donation. on title property a nip FL6O Local Government ve the of ty ty re ty he 0) he annay of to%e SECTION] 17. Exemption = The ale, tranaler or ptner boc? 3} CHAPTER TAX UM BUSINESS OF PRINTING any XO PURLICAT TON THM Imposition of Tax there is her tax on the business of pe Publication of bow by imposed a Me engaged in the printing and/or rds, pos flets, handbille Certificates, receipts, pamahiets. ani other similar nature at 2 Bee eee exeeetiing SEVENTY FLVE PERCENT (78%) of OME PERCENT Clio of the gross annual receipts for the precedina calendar year SECTION Z1. Newly Started wusiness In the case of a tives) ear ted Pbusiness.the tax shall not excoad one-tuentiete (2720) of onwpperceit (1%) of the capitel investment. Im the qorcenting calendar year, renardiess of whan the business started to operate, Lie tax shall be on the qross receipts for the porcancn? Saitpdar year, or any fraction thereof, as provides herein. SECTION 2 Exemption - The receipts from the printina naer Publishgng ef) books or other raiding materiais ereeceiien ty the Vevartment of Education , Culture and Shor Texts or references shall be exempt from the tax a fa 8 as school2 @ CHAPTER 6 FRANCHISE Tax SECTION 23. Impositon of fax - Notwithstanding any exemption granted any law or other special law. there is hereby imposed a tax on business enivyina a franchise, at a rate not exceeding SEVENIY FIVE PERCENT (79%) of UNE PERCEMI ( of the gross annual. receipts Tor the precedina calenndar yoar based on the incoming receipt, or realized, within its territorial Jurisdiction Tf the Lusiness subiect to the franchise tax closes within a year, the franchise holder shall, within twenty (20) days of such cessation of business, submit a certified statement of its gross receipts realized during the undeclared portion of the year and pay the tax due thereon In the case of newly started business, the tax shall not exceed one~twentieth (1/20) of one percent (1%) of the capital investment. Tr the succeeding calendar year, reqardless of bhen the businuss' started to operate, khe tax 11 be based on the gross receipts for the preceding calendar year, any traction Uhereot, as provided herein. CHAP rete PROFESS TUMAL, Tax SECTION 24. Tmpositiean of Tex There is hereby Levied and imposed an annual professional tax un each person enaaqed in the exercise or practice of his profession rejiicing government examination with the City of Pasay at the rate not exceeding’ > Three Hundred Fesos (PS SECTION 25. = Payment of lax ~ ery person leaally |Z authorized to practice his profession shall pay the tax to the City Treasurer or his authorized deputies if he practices his profession or maintains his principal office in Pasay rity; Provided, that such person who hag paid the currespondiod Professional tax herein fixed shall be entitied te practice his frofession within Pasey City and in all parts of the Philippines without being subjected to any other national or local tax, license or fee for the practice of such profession. SECTION 26. Sime of Payment Ihe professional tax shall payeble annualiy, on or before the thirty-first (Slet) day of January. Any persan first beginning to practice a profession after the month ot January must pay the full tax before enaagin therein. . FCT ION + Requirements (1) Any individual or Corporation employing a person subject to professienal tax shall require payment by that person of the tax on his profession before employment and annually thereafter. (2) Auy person subject te Lhe professionnal tax shall write in deeds, recvipts, prescriptions, reports, booke of account, plang and desians, surveys and maps, as the case may’ les the number of the official vereipt issued to hin 7 We 74°CHAPTER 8 AMUSENEMT TAX SECTION 28. Imposition of Tax - There is hereby imposed amusement tax to be collected from the proprietors, lpssees, or operators of theaters, cinemas, cone halls, circuses, boxing studios, annd other .placks of amusement at rate of thirty percent (30%) of the areas receipts from the admission fees ECIIUN 2%. Deduction and Witholding of Ta In the case bf theaters or cinemas, the tax shall first be ueducter and witheld by their proprietors, lessees, or onerators and paid to the City Treasurer before the qress receipts are divided betuern said proprietors, lessees, or operators and distributors of the cinematographic films SECIIGN 30. Exemption ~ The holding of operas, concerts, dramas, recitals, painting and art exihibitiens, flower shows, musical proarams, literary end oratorical presentations. except pop, rock or Similar concerts shall be sempted from the payment of tax herein imposed SECTION 31. Payment of Tax - The tax shall be pe within the first twenty (20) days uf the month following that Tor which it is due by the proprietor, lessee, or operator concerned. The tax shall be determine! on the basis of a trie ang complete return of Uke amouvt of gross receipls dividwtl during the preceding month SECTIUN Se. Fenatlies If the tax is not paid within the time fixed hereinabovw, the taxpayer shall be sublect to the surcharaes, interests and penalties prescribed by this Code. In case of willfull neglect to file the return and pay the tax/ within the time required or in case a fraundulent return is filed or a false return willfully made, the taxpayer shall be subject Lo a surcharge of FIFTY PERCENT (80%) of the correct anoint of the tax due in addition to the interest and penalties provided by thie Code. CHAPTER 9 TAX FUR DELIVERY TRUCK OR val Se CT TON + Tmpositen of Ta: Thore is hereby imposed an annual fixed lax jer delivery truck, van or vehicle used by mnnufacturers, producers, wholesalers, dealers or retailers in the Uelivery or distribution of distilled stirits, fermented liquers, softdrinks, cigar aml cinarettes, and other products. to sale outlets, ur consumers, whether directly or indirectly, within the City of Pasay, per truck or va 809.00 iissx ® The manufacturers, producers, wholesalers. dealers, and retailers referred to in the forsaeind paragraph shall — be exempt from the tax or peddlers prescribed elsewhere in this SECTION 34. Payaant of Tax The taxes preseribed in this chapter shall be paid to the City Treasurer, be it authorized deputies on or before the thirtieth day of January each year. In the case of new delivery trucks or vans entering into used in the busi prorated by the qua applicable tax shall be ss after January Sly tor. The laxpayer or is representalive shall be required to present the CGertiticate of Registration from te the Land Tranefor lation Office ¢LTU) of the debivery truck or van for ance of corresponding permit aml payment of tax. = Upon application and payment of the tax on delivery truck or van, a slicker shall be issued to be displayed aL tle windsiriedd of the CHAPTER 10 GUILIURGL DEVELOPMENT TAX SECTION 35. Impusition of T oon proprietors, Le in the Gity of Fa nimber of — parser complimentary tic - There is herely imposed cos or operators of theaters or cinema house ay a tax of ONE PESO (PL.00) sed on the> | admitted ancluding — th dd by, oe Taye SECTION 34. Payment of Tax ~ The tax shall be paid te ae City Treasure wilhin the first twenty (20) days of the suceeting ‘ ene co \ BRIICLE Kf. TAX ON BUSINESS, FEES AND CHARGES: D CHHER COMMOM REVENUE SOURCES CHAPTER 11 TAX OM BUssLMe SECTION 37. Imposition of Ta There is hereby impose! on the following yersons 1, operate, conduct, oF maintain their respective businesses with the City a Graduated usiness tax in the amounts hereafter preseribed 19 establis (a) Oh manufacturers, assembler Uislillers, rectifiers, and comounders of liguurs, distilled spirits, and wines or manufactirsrs of any article of e whatever kind or nature schedules rt processors, brewers, erce of in acgerdance with the followingWith gross sales calendar 50,000.00 754000 -00, 90,000.00 790,000. 04000 .00 exceeding of (b) OW followina With gross preceding for year in the more Fitty percent 90.00 wholesalers, uhateve sales or calendar y mow e nore ceding on one percent + but burt but bit burt bunt buck but, but b but, u ot but but hat, be he Le at nat puck an distributors, kind receipt duct but burt but burt bic burt sat wt burt hurt int nat ant bart bac bi net nwt uct t a tive prece Lee Les! less Lest se than Les less Less Less Lew Les: Les less leas es th and Line, APICAL PER ¢ oF TA sit 2 ae ss than than than than » than than than than than than than tha then than 790 ,000 140004900 .00 000, Fae than ata rate not half (38 172%) y article with of the or dealers in an oF nature in accordace the oft AMOUNT OF PER ahi amu than than than than than than thai than than than tr than tt than than than 2,000.00 54900.00 6,000. 1.50.00 than 200 000.00 thar 30.6 than han than 1,0004000.00 than 100 wat(e) On yor ter sy uholesalers,distributor: and manutacturers, millers. dealers commodities, enumerated or reteilers rate not percent (J) of of rates the this section Wheat or manufactured and other ad whether in 4 Covkinag off presuribed vay FLOU y , processed Piewt tured and cooking ime fig narine L sta: ae subsection » dairy eserved Food nd Fre not Os products bh water producers, essential fifty (b), and ecall salt produet = Laundry soap Aaricul tural a. (a) On With arcs precedin| exclusiv heres? of Fifty citi (we) other ou P carinder P the fol le facilities, and other fa Poultry te School Cement calendar yes 9.00 or las Provided, power — to, gross on L Thousand and Thirty muniedpalita nes Sor opera efreshment — ne ia and food ca 4 schedule thonsand detergonts implemen ti. fertilizers rm inputs and other sceipts for ar ofs receipts (P50,000 peso: stors Lore, teers of equipment ard midhied ne and post at ml 300) ates restaurants. shall inides, ingecta arangays rovided under precoding or I he or less, 1000.09) cafuteria, tho tax in shall lew-Cr Boda~Foun tain. have Section the 152 of the whae the accordance with18. With aross annual gales and or recipts for the year in the amount of Less than PZ os or more Lut less than 347 or more but Less than 4, or more but less than <¢ or more but less than 7.2 or more Lut less than 647! or more but less than 10, or more but tess than 42.125. or more but less then 18, or more Wut Less than 16.7) or more but less than 10,2 or more but than 2694 or mote but Less thar or more luwl Less than or more bart than or more Int than or more but tess than or more but leas than or more but less than 48 or more but less than 80 or more « = - ata rate not exceedina fifly percent (0%) of one percent (i) (A) On contractors of olher independent contra with the following s hedule With qrogs reeeipls for the preceding Calendar Year in the amount of Less than P5,000.00 cee. Sea 000.90 oF mare Lut 10,000.09 oF mare but 009.00 or more Int 000.09 er more burt or more Lut oremere but or more lat or more but | or mwa tat er more Lut er more Lut or more but or more but than or more but less than 00 or more hut Less than 20 or more but less than 1,900.000.0 1,000,000.00 oF more Lut Less than 2,090,000. 00,000.00 or moire ee ak a rate hol exceeding seventy-five percent C7 ar of and perennt (1%). 4 e preceding TAX: PER clors in acc AMIOUIT OY PER Miu ah. ANMUM 4=20~ (i) Discounts earned and actually collected in advance on bills discounted; (ii) Interest earned and actually collected on demand loans; (4ii) Interest earned and actually collected on time loans, including the earned portions of interest collected in advancer (iv) Interest earned and actually collected on mortgage contracts receivables: (2) Interest earned and actually collected on interbank loans. (3) Rental of property - this represetns the following rental income: (4) Earned portion of rental collected in adv: J from lessees of safe deposit boxes; (ii) Rental earned and actually collected from lessees on bank premises and equipment. (4) Income earned and actually collected from acquired assets. (5) Income from sale or exchage of assets and property (8) Cash Dividends earned and received on equity /\ | investments, cA (7) Bank commissions from lending activities. (8) Income component of rentals from financial \ leasing. \ (Cc) All other income and receipts of banks and banking institutions not otherwise enumerated above shall be excluded from the taxing authority of the LGU concerned such ast (1) Interest earned under the expanded foreign currency deposit system. (2) Interest accumulated by lending institutions on mortgages insured under Republic Act No. 580, as amended, otherwise known as Home Financing Act. (3) Receipts from filing fees, service and other administrative charges. (D) Situs of the Tax - For purposes of collection of the tax, the following shall apply - (a) All Transactions Filed with or negotiated in the branch shall be recorded in said branch and the gross receipts derived from said Transactions shall be taxable by the city or municipality et such branch is located. This rule shall be applied to: | | | |® e e @ (1) Transactions negotiated with an approved by the branch manager under his own authority; or (2) Transactions filed and negotiated in the branch but being beyond the approving authority of the branch manager, are forwarded to the Head Office for final approval. TAX ON INSURANCE COMPANIES The term “ Insurance companies" shall include all individuals, partnerships, associations, or corporation including government-owned or controlled corporations or entities engaged as principals in the insurance business including their branches, except mutual benefit associations and purely cooperative insurance associations organized under laws on cooperatives. The term shall also include professional reinsurance. (a) Domestic insurance company - shall refer to companies formed, organized or existing under the laws of the Philippines. (b) Foreign insurance company shall include companies formed, organized or existing under any laws other than those in the Philippines. 2 (e) Branch ~ a fixed place in a locality established as a branch of an insurance company as authorized by the ~~ ~\ Insurance Commission. 2 Insurance policies shall’ be classified as follows 1 , (1) Life insurance policies which may be (4) Individual Lite i (ii) Group Life (Adi) Industrial Life / (iv) Health, accident and disability insurance (2) Non-Life Insurance contracts which may be (4) Marine (ii) Fire (iti) Casualty r (3) Contracts of suretyship or boarding For this purpose, " gross receipts" shall include only the following: collected, Insurance premiums actually following: a except the (4) Premiums before effecti: the city or ollected on insurance policies issued ‘ty of the ordinance enacted by nicipality imposing the tax:Two percent (2%) of all premiums for the sake of fire, earthquake, and explosion hazard insurance persuant to P.D. 1185 Otherwise known as fire Code of the Philippine: Premiums refunded within six (6) month after payment of account. Reinsurance premiums by a company that has already paid the tan. Premiums collected or recieved by any branch of a domestic corporation firm or association doing business outside the Philippine on account of any life insurance of the insured who is non-resident. Premiums collected or recieved on account of _ \ any reinsurance if the risk insured against cover, located outside the Philippines, or the insurance, in the case of personal insurance, resides outside the foriegn country where the original insurance has been issued or perfected: Portions of the premiums collected or recieved by insurance companies partaining to variable contracts; and The excess of the amount necessary in insure the lives of variable contarcts. However the aforementioned tax exempt premiums shall be recorded and declared seperately. (2) Interest earnings on loans and discounts actually collected. (3) Rentals actually collected from property owned by insurance companies. (4) Income actually collected from acquired assets. (3) Cash dividends received on equity investments, as used herein, "gross receipts" shall not include the following: (1) 611 other income and receipts not otherwise enumerated in the preceding guidelines shall be excluded from the taxing authority of the city concerned. Service fees received from fire, earthquakes, and explosion pre-insurance adjustment business directly to agents, pursuant to P.D. No. 1185, otherwise known as the Fire Code of the Philippines. Situs of the Tax - For purposes of collection of the tax, the: following shall apply — (a) Insurance contracts/policies issued by the Head Office or branch as the case may be and the premiums and/or gro: s due on such contracts/policies_23- or branch to be which such premiums or gross receipts where actually paid is located. This rule shall be applied irrespective of whether the insurance agents or brokers who are not residents of the city where the branch is located or affiliated with or assigned te such branch. BUSINESS TAX ON ELNANCING COMPANIES Tax on the Gross receipts of Financing Companies: (a) The tax on financing companies is hereby levied on their gross receipts for the receiving calendar year. (b) For this purpose, “gross receipts" shall inclu only the following: (1) Interest from loans and discounts - this represents interest earned and actually collected on loans and discounts. The ff: is a breakdown: (i) Discounts earned and actually collected on the portion of interest collected in advance on bills discountedy Interest earned and actually collectd on demand loans ; Interest earned and actually collected on time loans, including the earned portion of interest collected in advances Interest earned and actually collected on mortgage contracts receivables; Interest earned and — actually collected on interbank loans. Rental of property - this represents the following rental income + (4) Earned = portion of rental collected in advance from lessees of safe deposit boxes; (ii) Rental earned and actually collected from lessees from bank premises and equipment; (4) Income earned = and actually collected from acquired asseta. Acome from sale or exchange of assets or property.=24- Cash dividends earned and received on equity investments. (7) Income component of rentals from financial leasing. Situs of the tax - For purposes of collection of the tax, the following shall apply - (a) All transactions made by the branch shall be recorded in said branch and the gross receipts derived from said transaction shall be taxable by the city where such branch is located. The gross receipts derived from transaction made by the Head Office, except gross receipt recorded in the brancheses, shall be taxable by the city where said Head Office is located. Tax on the Gross Receipts on banks Insurance companies and financing companies is hereby levied on their gross receipts for the. preceeding calendar year, at a rate not exceeding seventy five (78%) of one percent —~ of the gross receipts for the preceeding calendar v Time of payment - The tax on banks insurance \ ‘ companies and financing companies, due and accruing to) this City shall be payable within the first (20) days of ~ January or of each subsequent quarters, as the case oy maybe, unless otherwise fixed in corresponding local tax ordinance. Examination of Books of Accounts and Pertinent Records, (a) The City Treasurer or through any of his deputies duly authorized in writing may examine the books of Accounts and other pertinent records of the Banks, Capital Insurance companies, and financing companies in order to ascertain, assess, and collect the correct amount of the tax due. The examination shall be made during regular office hours not oftener than once a year for every tax period, which shall be limited to verifying the summary of transaction submitted by banks. Insurance companies or financing companies upon which the declaration of grass receipts for the preceeding calendar year has been based and the tax paid thereon. Such examination shall be certified by the examining official, which certification shall be made of cord in the books of accounts of the banks, insurance and financing companies.. ®o 1) Lessors or Sub-lessors of real estate including accessories, apartels, pension — inns, apartments, condominiums, house for lease rooms and spaces for rent shall pay the tax in accordance with the following scheduler Those with gross receipts for the preceding Calendar Year in the amount: TAX PER ANNUM Less than P1,000,00...- 5.0.0 0006 exempt 1,000.00 or more but less than 4,000.00 45.00 4,000.00 or more but less than 10,000.00 112.00 10,000.00 or more but less than 20,000.00 338.000 + 20,000.00 or more but less than 30,000.00 675.00 30,000.00 or-more but less than 50,000.00 1,125.00 30,000.00 or more... . . at a rate not S for puposes other than - exceeding seventy five percent (75% residential of one percent (1%) for residential purposes - at a rate not exceeding fifty percent (50%) of one percent (1%) 2) Subdivision operators, per square meter ~ - -P0.0225 The tax shall be based on the total area of remaining lots, /) titled in the name of the subdivision operator. @ \ (4) Ouners or operators of privately-owned public market and shopping centers shall pay the tax in accordance with the following schedule: Those with gross receipts for the preceding quarter in the amount of: TAX PAYER QUARTER \ Less than P5,000.00.......... .P 278.00 5,000.00 or more but less than 10,000.00 542.00 10,000.00 or more but less than 20,000.00 1,125.00 p 20,000.00 or more but less than .30,000.00 1,688.00 30,000.00 or more but less than 40,000.00 2,280.00 40,000.00 or more but less than 50,000.00 2,812.50 50,000.00 or more but less than 60,000.00 3,375.00 60,000.00 or more but less than 70,000.00 3,938.00 70,000.00 or more but less than 80,000.00 4,500.00 80,000.00 or more but less than 90,000.00 5306200 90,000.00 or more but less than 100,000.00 100,000.00 or more»... es 625.00 For every P1,000.00 or a fraction thereof in meess of P100,000.00 P35.00 (J) On peddlers ngaged in the sale of any merchandise or article of commeFce as herein below specified, taxes at a rate th per peddlersfas herein a) merchandise other motor any article: trucks or Peddlers of carried in vehicles or any or merchandise bigyele, tricycle specified in (a) Peddlers of carried in or other above any article a motorized than those Peddlers of any article or merchandise carried in cart, caretela or oth vehicles dravn by animals article or merchandise taxicab or other Peddlers carried similar of any in a bicycle, vehicles Peddlers of any article or merchandise carried by a person In addition to the above there is hereby imposed additional tax in the sales of perfumed and other luxury articles in the amount of CHAPTER 12 FIXED TAX ON OTHER BUS: SECTION 3a. below specified, of Tax ~ the followin Imposition taxes on distilled On dealers in fermented and/or wines’ Ligu ale dealers Wholesale dealers Retail dealers in Retail dealers in Wholesale dealers 6. Retail dealers in 7. Wholesale dealers @. Retail dealers in Retail peddlers of distilled manufactured or fermented Liquors: Wholesale peddlers of distilled manufactured or fermented Liquors Retail dealers in tuba, basi and/or tapuy Liquor servers in foreign liquors in domestic liquors foreign Liquors domestic Liquors in fermented Liquors fermented Liquors in vine Liquors vino Liquors On dealers in tobacco: Retail leaf tobacco dealers Wholesale leaf tobacco dealers Retail tobacco dealers Wholesale tobacco dealers There is 20.00 20.00 oS INES & \ hereby imposed 9 business: Z\ a oe x spirits TAX PER AMhUNL P 1,800.00 900.¢ 450.00 225.00 450.00 180.00 185.00 118.00 408.00 450 480.00 118.00 480.00Se tail peddlers of tobacco products: 115.00 6. Wholgale peddlers of tobacco products 150 On ownres or operators of Amusement/Vending devices: 1. Each juke box machines 2. Each machine or appartus for visual entertainment Each machine for dispensing or vending softdrinks and any other articles Each apparatus for weighing person Each machine or apparatus for printing letters or numbers: Each similar device for vending games of skill or amusement Each coin operated amusement mahine or apparatus On owners or operators of amusement places: Night and day clubs 6900.00 Night or day clubs 4,600.00 Social clubs and voluntary associations unless exempt from the payment of impositen under existing laws and their implementing rules and regulations With 800 or more members 1,035.00 With 400 or more members but less than S00 805.00 With 300 or more members but less than 400 690.00 With 200 oF more members but less than 300 878.00 With 100 or more members but less than 200 460.00, With less than 100 members 345.00 Provided, however, that should social clubs or voluntary associations undertake or operate any business activity mentioned in this Code, the same shall be subject to the corresponding taxes, fess and charges. Super clubs, cocktail Lounges or bars, beer gardens, pub houses, disco houses and other similar establishments 3,600.00 Cabarets, dance halls or dancind pavillion 24 850.00 ating rinks 1,125.00 Bath houses, resorts and the Likes 675.00 Steam baths, saunas, and other similar establishments per cubilele 225.00 (Excluding massage cubicle which Sec. F) \KBilliard and Pool Halls the first table each additional For For lable Bowling alleys lane per Automatics per Non-automaticy Lar carnivals and the day Circuses, likes per ten (10) days there after the first each day For For Side shows, per booth ten (10) days there after For the first For each day Nerry-go-rounds, roller coasters, ferries wheels, swings, shooting galleries or similar contrivances, per contrivance For For the first each day ten (10) days there after Theaters and Cinema houses Itenerant operators per day With orchestra only and with sitting capacity of less than 500 persons With balcony and erchestra and with sitting capacity of less than 500 persons With balcony and orchestra and with sitting capacity of SOO but less than 1,000 persons With balcony and orchestra and with sitting capcaity of 1,000 persons or above With loge, balcony and orchestra tax of above houses. An additional mounts prescribed Mheaters and cinema one hundred percent shall be imposed on Boxing stadium, concert or similar establishments Hoxing, wrestling or martial contest, per exhibition auditoriums, gymnasiums, halls or similar arts Race per tracks racing pf tor conducting horse fraction thereot 225.00 180.00 15.00 LyL25.00 1,380.00 1,800.00 2,250.00 34379.00 (100%) of the air-conditionede e TAX BER Abie Cockpits, per annum 80.00 Per ordinary cockfight 10.00 Per derby cockfight 25.00 Holding in international derby cockfight, per day 4,500.00 Per international derby cockfight 225.00 Holding of local derby cockfight cockfight per day 50.00 Gun clubs 450-00 dudo=karate clubs 225.00 lota/squash courts, per court 225.00 tennis courts, per court 225.00 Jaim@lai Frontons and/or coliseums 1. With seating capacity ad 25,000 persons or more 22,800.00 With seating capacity from 15,000 to 24,999 persons 18,750.00 With seating capacity from 5,000 to 14,999 persons 114250.00 With seating capacity of less than §,000 persons 4750.00 Fer gaming day on Hainalai. or fraction thereof 225.00 Off=Track betting station and Off-ronton, per station 2,250.00 Other amusement places not above enumerated 340.00 Educational life plan or Memorial Plan establishments Principal Office 2750.00 For each branch, payable to the city/minicipality where the branch is located 990.00 MAHIONG TABLE For the first table For each additional table cock Markets 8,280.00 Hoarding houses with accomodations for Less than 10 boarders 35.00 11 to 19 boarders 80.00 20 to 3? boarders SOroo 40 or more boardersTAX BER, ANNU Lodging houses with accomodations for: Less than 18 lodgers 16 to 24 lodgers 2S or more lodgers Golf Link Mind golf links (with less than 9 holes) Folo grounds 64600 Driving ranges: With 20 slots or more With 16 to 19 slots With 15.slots or less Cemeteries and memorial parker Less than 2 2 to 5 has re than S has Fishponds, fishpens, or fish breeding grounds, per hectare or fraction thereot Cold storage and refrige cases a. Refrigeration er Cold Storage Uni With total cold storage capacity: Not exceeding 8 cu. m 228.00 Over Sto 15 cu. 340.00 Qver 15 to 25 cu. m. 565 Over 28 to 38 cu. m. 14125.00 Qver 35 to 50 cu. m. 670 Over 50 cum 2,28 Refrigerating Cases: Lege than 5 cu. m. Qver 8 cu. m Lumberyards: With an area of $00 sq. m or less 900.00 Qver 500 to 1,000 sq. m. 1,125.00 Over 1,000 to 1,500 sq. m. 1,550.00 Qver 1,500 to 2,000 sq. m 1,800.00 ln Me 2,250.00 Nusery, vocational and other schools not requiated by the Départment of Ectication, Culture and SporWith 5 or Qver 5 but 20 students: Dancing schools ‘driving reading/EDP/iudo karate, ete. speed With 100 oF With 89 to 99 With 28 to 49 With less Car exchange on cor For an or less: For 500 8q not than enclosure of 50 an enclosure of B31 2 students: more than schools/ more students students students 25 students ignment basis only: Bqe mM. 340.00 more than 450.00 If car exchange are being operated on a buying and selling basis, they covered retailers, independent P37 (b), of this Code a are Storage of substance: flammable. able, Liquids Flammable Liquids with such as gasoline and other carbon allodin and acetone: benzoly 5 to 28 gals. 26 to SO gals. Si to 100 gals. 101 to S00 gala 801 to 1,000 gals. 1,001 to 1,500 gals. 1,501 to 2,000 gals. 2,001 to 2,500 gals. 2,501 to 3,000 gals. 1001 to 3,500 gals. 3,501 to 4,000 gals 4,001 to 8,000 gals. 8,001 to 10,000 gals. 10,001 to 50,000 gals. 80,001 to 200,000 gals. 200,004 800,001 to 1,500,001 gals. Flammable 20 oF and below amylacetat 70 of e, toluol, 8 to 26 DA gals. toS0 gals. to 100 gals. wholesalers. combustible to 500,000 gals. 300,000 gals. liquids with flash point such as ethyl, by the graduated business tax and distributors, under er explosive of 20 F or below, besophide, naphtay flash point 10.00 25.00 50.00 100.00 150.00 1,000.00 1,500.00 2,250.00 3,000.00 4,000.00 5,000.00 at above alcohol, acetates 20.00 BS.00 40.00® ® TAX, EER. Ohi 101 to 500 gals. F 85.00 SOL to 1,000 gals. 100.00 1,001 to 5,000 gals. 250.00 5,001 to 25,000 gals. 500.00 to $0,000 gals. 1,090.00 50,001 gals. 4250.00 Flammable liquids with flash point at 70 of to 200 of such as turpentine, thinner, prepared paints, diesel oils, fuel oils, kerosene, varnish, cleaning solvent, polishing Liquids: 8 to 25 gals. 10.09 26 to 50 gals. 18.00 Si to 100 gals. 25.00 101 to 1,000 gals. 65.00 1,001 to 5,000 gals. 425.00 5,001 to 10,000 gals. 250. 10,001 to 50,000 gals. 50,001 to 100,000 gal 25.00 400,001 to 500,000 ga. 1,000.00 500,001 to 900,000 gal 1,875.00 900, 001 gals. 2,000.00 Flammable Liquids with flash point-over 200 oF when subject te spontaneous ignition or is artificially heated to a temperature equal or higher than its flash point such as petroleum oil, crude oil ofl, others: 5 to 25 gals. 10.00 26 to 50 gals. 15.00 S1 to 100 gals. 25.00 104 to 500 gals. 75.00 SOL to 1,000 gals. 150.00 1,001 to 20,000 gals. 250.00 20,001 gals. 375.00 Flammable gases ~ Aaltylene, hydrogen, coal fas, and other flammable in gasous form, except liquified petroleungas and other compressed gases: 18 to 28 gals 26 to 100 gals 101 to 500 gals. 801 to 2,000 gals. 2,001 to 10,000 gals. 10,001 to 50,000 gals. . 50,001 to 100,000 gals. 14,125.00 100,001 gals. 1,875.00 Gombusti bh I. Calcium LO but not more than 20 kgs. * 30.00 21 but not more than SO kgs. 40.00 SL but not more than $00 kgs. 75.00 501 but not more thy 1,000 kgs. LL5.00At not more than 5,000 kas. 180.00 5,001 but not more than 10,000 kgs 190.00 10,001 but not more than 80,000 kg 288 50,001 kas. 1. Pyrolyxcins, 10 ta SO kgs BL to 200 kgs. 201 to $00 kgs 501 to 1,000 kgs. 190.00, 1,001 to 3,000 kas. 375.06 3,001 to.10,000 kgs. 625.00 10,001 kas. 280.00 Hatehes 25 to 100 kgs. 101 to BOL to a 1,001 to §,00% 8,001 kas. Nitrate, phosphorous, bromine, sodium, picric acid, and other hazardous, explosive, corrosive oxidizing and lachrymatory properties: § to 25 kgs. 28.00 26 to 100 kgs. 40.00 101 to S00 kas. 95.00 501 to 1,000 190.00 1,001 to 5,00 285.00 5,001 kgs Shredded combustible materials such as wood shavings (kusot), waste (estopa), sisal, oakum, and other similar combustible shaving and fine materials: 80 to 100 cu. ft. 28.00 101 to 800 cu. Ft 78.00 S01 ‘to 1,000 cu. ft 115.0% 1,001 to 2,800 cu. ft. 2yBO0L cue Tt Tariresin, waxes, copra, rubber coal, bituminous coal and similar combustible materials: 50 to 100 kgs. 101 to 1,000 kgs 1,001 to 5,000 kgs 5,001 kgs. CHAPTER 13 ADMINISTRATIVE PROVISION SECTION 39. Newly Started Business ~ For a newly started Pbusiness falling under pargGraphs (a), (b), (c), (d), Ce), ooh bo® e e @ (9); (h), or (i) above, the tax shall be fixed by the quarter. The initial tax for the quarter in which the business starts to operate shall be one-half (1/2) of one-tenth (1/10) of one percent (1%) of the capital investment, but in case shall it be less than the minimum provided therefor by the pertinent schedule. However, in the sticceeding quarter or quarters, in case the business opens before the last quarter of the year, the tax shall be based on the gross sales/receipts for the preceding quarter at the rate of one-half (1/2) of the annual rates fixed in the pertinent schedule of paragraphs (a), (b), (c), (d), (e), (1), (9), Ch), of (i), as the case may be. In the succeeding years regardless of when the busin started to operate, the Preceding calendar year, or any fraction thereof, as provided in the pertinent schedule. SECTION 40. Payment of Business Taxes - The taxes imposed under Section 37 and 38, shall be payable for every separate or distinct establishment or place where business subject to the tax is conducted and on line of business does not become exempt by being conduct with some other businesses for which such tax has been paid. The tax on a business must be paid by the person conducting the same. Where a person or corporation conducts or operate two (2) or more of the businesses mentioned in Section 37 and 39 of this Code which are subject to the same rate of tax, the tax 3 hall be computed in the combined total gross sales or receipt of the said two (2) or more related businesses. ’ (2) or more businesses mentioned in Section 37 and 39 of thie Code which are subject to diffirent rate of tax, the gross sales or receipts of each business shall be separately reported for the purpose of computing the tax due from each business. The tax shall be paid to the City Treasurer or his authorized deputies before any business herein specified can be lawfully begun and pursued and said tax shall be reckoned from the beginning of the calendar quarter. When the business is abandoned, no refund of the tax corgesponding to the unexpired quarter or quarters shall be made. The tax is payable for every line of busniess. One line of business or activity does not become exempt by the mere fact it is conducted with some other business or activity for bhich the tax has already been paid. SECTION 41, Payment of Tax for Newly Started Business — The tax shall be paid to the City Treasurer or his duly authorized deputies before any business herein specitied can be lawfully began and pursued and said tax shall be reckoned trom pothe beginning of the calendar quarter. When the business is Abandoned, the tax shall not be exacted for a longer period than the end of the calendar quarter. If the tax has been paid for a eriod longer than the current quarter and the business or Ctivity is abandoned, no refund of the tax corresponding to. the Minexpired quarter shall be madeSECTION 42. Requirements - (a) Any person who shall establish or operate any business, trade or activity within Fasay City shall first obtain the necessary permit from the City Mayor or his duly authorized deputies and shall pay the corresponding business tax imposed in this Chapter (b) Posting of official receipts ~ Every person issued an official receipt for the conduct of a business or “undertaking shall keep the same conspiciously posted in plain “view at the place where the business or undertaking is conducted. If he has no fixed place of business or office, he shall keep the ‘official receipts or copy thereof in his person. (c) Transfer of business ~ ny business for which the Be nae ey Sa mgt be ghana fared oncom elniedy tne anys cence pee gi Crue Cae ae nae un eaten cacs Ben eystece ac Ue ie ee ea ea geanyaaeingyensy eerie sariunteniaroen Por tho tax new been made (d) Death of license - When any individual paying a Dbusiness tax dies and the business is continued by a person Tinterested in his estate, ne additional payment shall be required ‘for the residue of the term for which the tax was paid. (e) Issuance of sales invoices or recipts ~ All persons subject to the business tax shall prepare and issued sales or commercial invoices or receipts in accordance with the equirements of the Bureau of Internal Revenue SECTION 43. Submission of Sworn Statement - Any person engaged in a business subject to graduated business tax based on gross sales and / or receipts shall within the first tuenty (20) jays of January of each year or of a quarter submit a sworn statement of his gross sales and or receipts for the preceding Pralendar year or quarter in such manner and from as may be prescribed by the Office of the Mayor’ or Treasurer or its [authorized deputies. If the busniess or undertaking is terminated, the receipt issued for the payment of the business tax together with a statement of the gross sales and / or receipts for the within twenty (20) days following the closure. be paid before any business or% Article Chapter Section 44, Impostior “herein below specified Pbusiness occupation and on pany profession or calling ‘with the cast of regulatioi “person may engage in such calling or undertake an ac 4) On Actuaries, accountant customs b engineers, engineers, aining engineers, agents, in licensed surveyors, medical optometrris: appraisers and other registered electricia plant eng. mechanics, electronic chief architects estate bral engineers, Chiefmates, ial stew. insurance masseurs y actresses, geologists chemists, electrical therapists chiropodis: hos tesse: engineers, B) On the Opers 1.” Dealers distilled for wine tion such motor LIL. FEES AND CHARGES. 14 Mayor's Permit Fees ~ There reasonable fees n of iss the occupation or undertake an My inspection and lie h business, practice tivity in the City of the practice of any profession or architects commer cial roker, dentists, civil engineers, machanical engineers, marine insurance agents vterior decorators, ship masters, medical prac technologist, pharmacists» or connoisseurs domestic or for master plumbers, veterinarians, ineers or agricultural commun i certion engineer ts, of NS» suger stock brokers, Heres master mar flight attendants, Jared and adjusters, Land professional pelotaris, midwives associate engineers tatooers, stage per dieticians, em jockeys, marine statisticians acto! and and as! marine o ts, Business in’ the pirits and/or uuses/cellars: fermented wines, and on activity, censing certified aviators, electrical chemical engineers, certified engineers, engineer technologists, sanitary foresters hereby imposed nd the charges on the practice of commensurate before any an occupation or Pasay. public chief nd sub- lawyers, tioners, opticians, professional tabacco ign products, gistered mechanical plant naval real stevardesses, rveyers, and and stistant fficers, formers , balmers , second 100.00 liquors, cepte® a PERMIT a) Wholesale dealers in foreian Liquor b) Retailed dealers in foreign Liquors c) Wholesale dealers in domestic Liquor d) Retail in domestic Liquor ©) Wholesale dealers in fermented Liquor ) Retail dealers in fermented Liquar @) Wholesale dealers in vino Liquor h) Retail dealers in vino Liquor i) Retail dealers in tuba, basi and/or tapuy i) Wholesale peddlers of distilled, manufactured or fermented Liquor k) Retail peddlers of distilled, manufactured or fermented Liquor 1) Servers of fermented Liquor and local wines m) Servers of all kinds of Liquor n) Servers of native or local wines only Dealers in Tobaccot a) Retail leaf tobacco dealers b) Wholesale leaf tobacco dealers, ©) Retail tobacco dealers d) Wholesale tobacco dealer ©) Retail peddlers of tobacco EEE 500.00 300.00 180.00 150.00 180.00 200. 150.00 150. 300.00 200.00 500.00 1,000.00 a\ 300.007 Z) 200.00 100.00 1.50.00 200.00 100.00 Owners or Operators of Amusement Places’ Device: a) Night Glubs/ Pay Clubs b) Super Clubs, Cocktail lounges, Bars Disco- houses, Beer Gardens and other similar establish: ments barets, Dance halls, or Dancing Pavillion Social Clubs/Voluntary Associations or Oragnizat- Skating Rinks ) Bath houses, Resorts and the like per establishment 4,000.00 3,000.00 2,000.00 000.00 2,000.00 2,000.00