Manufacturers, assemblers, repackers, processors, brewers, distillers, rectifiers, and compounders of liquors, distilled spirits, and wines or manufacturers of any article of commerce of whatever kind or nature

Amount of Gross sales/Receipts for the Preceding Calendar Year	Amount of Tax per Annum
Less than 10,000.00	165.00
10,000.00 or more but less than 15,000.00	220.00
15,000.00 or more but less than 20,000.00	302.00
20,000.00 or more but less than 30,000.00	440.00
30,000.00 or more but less than 40,000.00	660.00
40,000.00 or more but less than 50,000.00	825.00
50,000.00 or more but less than 75,000.00	1,320.00
75,000.00 or more but less than 100,000.00	1,650.00
100,000.00 or more but less than 150,000.00	2,200.00
150,000.00 or more but less than 200,000.00	2,750.00
200,000.00 or more but less than 300,000.00	3,850.00
300,000.00 or more but less than 500,000.00	5,500.00
500,000.00 or more but less than 750,000.00	8,000.00
750,000.00 or more but less than 1,000,000.00	10,000.00
1,000,000.00 or more but less than 2,000,000.00	13,750.00
2,000,000.00 or more but less than 3,000,000.00	16,500.00
3,000,000.00 or more but less than 4,000,000.00	19,800.00
4,000,000.00 or more but less than 5,000,000.00	23,100.00
5,000,000.00 or more but less than 6,500,000.00	24,375.00
6,500,000.00 or more	37.5% of 1% of the excess of 6,500,000.00

Wholesalers, distributors, or dealers in any article of commerce of whatever kind or nature

Amount of Gross sales/Receipts for the Preceding Calendar Year	Amount of Tax per Annum
Less than 1,000.00	19.00
1,000.00 or more but less than 2,000.00	35.00
2,000.00 or more but less than 3,000.00	53.00
3,000.00 or more but less than 4,000.00	76.00
4,000.00 or more but less than 5,000.00	105.00
5,000.00 or more but less than 6,000.00	128.00
6,000.00 or more but less than 7,000.00	151.00
7,000.00 or more but less than 8,000.00	174.00
8,000.00 or more but less than 10,000.00	197.00
10,000.00 or more but less than 15,000.00	231.00
15,000.00 or more but less than 20,000.00	281.00
20,000.00 or more but less than 30,000.00	341.00
30,000.00 or more but less than 40,000.00	462.00
40,000.00 or more but less than 50,000.00	693.00
50,000.00 or more but less than 75,000.00	1,040.00
75,000.00 or more but less than 100,000.00	1,386.00
100,000.00 or more but less than 150,000.00	1,964.00
150,000.00 or more but less than 200,000.00	2,541.00
200,000.00 or more but less than 300,000.00	3,465.00
300,000.00 or more but less than 500,000.00	4,620.00
500,000.00 or more but less than 750,000.00	6,931.00
750,000.00 or more but less than 1,000,000.00	9,240.00
1,000,000.00 or more but less than 2,000,000.00	10,500.00
2,000,000.00 or more	50% of 1%

Retailers

Amount of Gross sales/Receipts for the Preceding Calendar Year	Amount of Tax per Annum
More than P30,000.00 but not over P400,00.00	2%
More than P400,00.00	1%

The rate of 2% is imposed on sales not exceeding P400,000.00 while the rate of 1% per annum is imposed on sales in excess of the first P400,000.00.

(Barangays have the exclusive power to levy taxes on stores whose gross sales or receipts of the preceding calendar year does not exceed P50,000.00.)

Contractors and other independent contractors

Amount of Gross sales/Receipts for the Preceding Calendar Year	Amount of Tax per Annum
Less than 5,000.00	27.5
5,000.00 or more but less than 10,000.00	61.60
10,000.00 or more but less than 15,000.00	104.50
15,000.00 or more but less than 20,000.00	165.00
20,000.00 or more but less than 30,000.00	275.00
30,000.00 or more but less than 40,000.00	385.00
40,000.00 or more but less than 50,000.00	550.00
50,000.00 or more but less than 75,000.00	880.00
75,000.00 or more but less than 100,000.00	1,320.00
100,000.00 or more but less than 150,000.00	1,980.00
150,000.00 or more but less than 200,000.00	2,640.00
200,000.00 or more but less than 250,000.00	3,630.00
250,000.00 or more but less than 300,000.00	4,620.00
300,000.00 or more but less than 400,000.00	6,160.00
400,000.00 or more but less than 500,000.00	8,250.00
500,000.00 or more but less than 750,000.00	9,250.00
750,000.00 or more but less than 1,000,000.00	10,250.00
1,000,000.00 or more but less than 2,000,000.00	11,500.00
2,000,000.00 or more	50% of 1%

The tax on general engineering, general building, and specialty contractors shall initially be based on the total contract price, payable in equal annual installments within the project term.
Upon completion of the project, the taxes is recomputed on the basis of the gross receipts for the preceding calendar years and the deficiency tax, if there be any, is collected as provided by law or the excess tax payment is refunded.

Banks and other financial institutions

50% of 1% of the gross receipts of the preceding calendar year derived from the interest commissions and discounts from lending activities, income from financial leasing, dividends, and profit from exchange or sale of property, insurance premium.

Amusement places
Commission agents
Lessors, dealers, brokers of real estate
Travel agencies and travel agents
Boarding houses, pension houses, motels, apartments, apartelles and condominiums
Subdivision owners, private and memorial parks
Privately owned markets
Hospitals, medical clinics, therapeutic clinics, medical laboratories, dental laboratories
Cockpit operations (including plasada and cockpit rentals)
Operators of Cable Network System
Operators of computer services establishment
General consultancy services
All other similar activities consisting essentially of the sales of services for a fee

Amount of Gross sales/Receipts for the Preceding Calendar Year	Amount of Tax per Annum
Less than 1,000.00	20.00
1,000.00 or more but less than 2,000.00	40.00
2,000.00 or more but less than 3,000.00	60.00
3,000.00 or more but less than 4,000.00	80.00
4,000.00 or more but less than 5,000.00	100.00
5,000.00 or more but less than 6,000.00	120.00
6,000.00 or more but less than 7,000.00	140.00
7,000.00 or more but less than 8,000.00	160.00
8,000.00 or more but less than 10,000.00	200.00
10,000.00 or more but less than 15,000.00	300.00
15,000.00 or more but less than 20,000.00	400.00
20,000.00 or more but less than 30,000.00	600.00
30,000.00 or more but less than 40,000.00	800.00
40,000.00 or more but less than 50,000.00	(unclear)
50,000.00 or more but less than 75,000.00	1,500.00
75,000.00 or more but less than 100,000.00	2,000.00
100,000.00 or more but less than 150,000.00	3,000.00
150,000.00 or more but less than 200,000.00	4,000.00
200,000.00 or more but less than 300,000.00	6,000.00
300,000.00 or more but less than 500,000.00	500,000.00
500,000.00 or more but less than 750,000.00	15,000.00
750,000.00 or more but less than 1,000,000.00	20,000.00
1,000,000.00 or more but less than 2,000,000.00	40,000.00
2,000,000.00 or more	75% of 1%

Restaurants, cafes, cafeterias, eateries, food caterers, ice cream and other refreshment parlors, and soda fountain bars

2% of the gross sales.

Peddlers engaged in the sale of any merchandise or article of commerce

P500.00 per peddler annually.

This tax is payable within the first 20 days of January. An individual who will start to peddle merchandise or articles of commerce after January 20 should pay the full amount of the tax before engaging in such an activity.

Operators of public utility vehicles maintaining booking office, terminal or waiting station for the purpose of carrying passengers from this city under a certificate of public convenience and necessity of similar franchises.

Air conditioned buses	P500.00 per unit
Buses without airconditioning	P250.00 per unit
"Mini" buses	P150.00 per unit
Jeepneys/Fieras/Tamaraws	P100.00 per unit
Taxis	P200.00 per unit

PRESUMPTIVE INCOME LEVEL

For every tax period, the Business Permit License Office (BPLO) prepares a stratified schedule of "presumptive income level" to validate the declarations of gross of each business classification.

EXEMPTION

Businesses engaged in the production, manufacture, refining, and distribution for sale of oil, gasoline and other petroleum products.

TAX ON NEWLY-STARTED BUSINESS

In the case of a newly started business, the tax is fixed by the quarter. The initial tax for the quarter in which the business starts to operate is 1/20 of 1% of the capital investments, but not less than the minimum stated in the pertinent schedule.

Local Business Taxes