Manufacturers / Producers in General

Factory and office within Paranaque	10,000	8,000	6,000	4,000
1. Small-scale     industries     Bakeries     RTW					3,000
Factory within Paranaque Office outside Paranaque	8,000	6,000	4,000	3,000
1. Small-scale     industries					2,000
Factory outside Paranaque Office within Paranaque	5,000	3,000	2,000	1,500
1. Small-scale     industries					1,500
Multiple Products Manufactured or Produced					3,000

Importers

Office and Warehouses within Paranaque	10,000	8,000	6,000	4,000
Office outside Paranaque Warehouse within Paranaque	8,000	6,000	4,000	3,000
Office within Paranaque Warehouse outside Paranaque	5,000	3,000	2,000	1,500
Multiple Products Manufactured or Produced

Exporters

Office and Warehouses within Paranaque	10,000	8,000	6,000	4,000
Office outside Paranaque Warehouse within Paranaque	8,000	6,000	4,000	3,000
Office within Paranaque Warehouse outside Paranaque	5,000	3,000	2,000	1,500
Multiple Products / Manufactured / / Produced	7,500	5,000	3,000	2,000

Gasoline station

With more than 8 pumps	5,000
With 6 - 8 pumps	3,000
With less than 6 pumps	2,000
With convenient store	add 1,000

Manufacturers of cigars and cigarettes

Cigars	5,000
Cigarettes	5,000

Distillers/Rectifiers/Repackers of wines, compounders of distilled spirits or wine, or brewers of fermented liquor

Factory and Office within Paranaque	10,000
Factory within Paranaque Office outside Paranaque	8,000
Factory outside Paranaque Office within Paranaque	5,000

Restaurants - caterers, cafes/cafeterias, ice cream parlors, soda fountain bars, carinerias, independent cafes

Restaurants/caterers offering to the public int'l or multiple meals	5,000
Restaurants and caterers offering to the public native meals only	3,000
Restaurants and fast-food offering to the public regular and special meals including food already cooked or served	2,000
Ice cream parlors / coda fountain bars and others	800
Cafes and cafeterias	800
Independent caterers	500
Carinderias	300

Services

Gen. Bldg. Contractors as classified by the Contractors Accreditation Board
Class AA	6,000
Class A	4,000
Class B	3,000
Class C	2,000

Bldg. Maintenance Contractors Demolition Filing-Salvage Contractor Electric Light / Gas System Installers Engineering Contractor General - Special Contractors Garbage Disposal Contractors Proprietors/Operators of Heavy Equipment Light by dozens / tractors Landscaping Contractors Interior Decorating Services Installations of Water Systems Sawmills under contract to saw Cutting logs belonging to others Towing services

4,000

Advertising Agencies Booking Offices for film exchange Booking Offices for transportation on commission basis Business Management Services Cinematographic film owners, lessors or distributors Commercial and immigration services Custom Brokers Feasibility Studies Consultancy Services Insurance agencies, adjusters, brokerage Management consultant not subject to occupation tax Mercantile Agencies Managerial Services Real estate appraisers Real estate brokerage Shipping agencies

3,000

Travel agencies	3,000
Tour guides	500
Liaison Officer	300
Tourist Transport	5,000
Sports & Recreational Facilities	3,000
Service station for washing / greasing of motor vehicles
First service outlet	2,000
Every succeeding outlet	1,000
Smelting plants
Principal office and plant within Paranaque	10,000
Principal office outside Paranaque	5,000
Principal office only withing Paranaque	2,500
Video Coverage Services	1,000
Stevedoring services, office only	1,000
Business Agent	1,000
Watch repair center of exclusively manufactured watches	2,000
Ordinary watch repair center	200
Plant maintenance or	1,000
Rent-a-plant services offering to rent	200
Rent-a-plant services offering to rent if not more than 10 plants	1,000
Stable for horses
For the first stable	100
For every stable thereafter	?
Rentals - video tapes, furniture, sound system	1,000
Parking Area
Less than 300 sqm.	500
300 sqm. or more but less than 500 sqm.	750
500 sqm. or more but less than 1,000 sqm.	750
1,000 sqm. or more but less than 2,000 sqm.	750
2,000 sqm. or more	4,000
Escort services	4,000
Warehouse or bodega
Less than 50 sqm.	500
50 sqm. or more but less than 100 sqm.	1,000
100 sqm. or more but less than 200 sqm.	1,500
200 sqm. or more but less than 300 sqm.	2,000
300 sqm. or more but less than 500 sqm.	3,000
500 sqm. or more	5,000
Stock markets	10,000
Stock brokers w/ trading seats in and outside stock exchange in Paranaque	2,000
Stock brokers w/o trading seats	500
Gold and silver smith	1,000
Lathe machines	1,000
Funeral services
Funeral establishment owning and maintaining memorial parks	5,000
Independent funeral services	1,000
Medical/Dental laboratories	1,000
Veterinary clinics	500
Animal hospitals	3,000
School for polo players and/or horseback riding academy	500
Slendering and body-building salons; Massage and therapeutic clinic	1,000
Recruitment and job placement services	4,000
Motor repair and painting shops, ordinary laundry shops, sculptor shops, derma press, dyeing establishments, planning establishments	1,000
Photographic studios with sophisticated photographic equipment	1,000
Ordinary photographic studios	500
Silkscreen t-shirts	100
Shoe shine stand	100
Vaciador shop	100
Other independent contractors (juridical / natural) not included among those subject to professional tax	500
Inspection services for incoming and outgooing cargoes	4,000
Indentors	2,000
Lighter age services	2,000
Lithographers	2,000
Mine drillers	2,000
Logistic services	3,000
Sauna bath / Massage parlor	8,000
Bars / Supper Club / Disco Houses / Videoke Club & V.I.P. rooms
a. With live entertainment, auditorium and VIP rooms 15,000   b. Without live entertainment or floor shops, with VIP rooms 10,000   c. WithVIP rooms and GRO 8,000   d. Without VIP room but with GRO 3,000
Movie houses / Concert halls	4,000
Recopying and duplicating services like lamination photos, white/blue printing and mimeographic services
a. For the first recopying or duplicating machine 300   b. For every duplicating or recopying machine thereafter 200   c. Plastic lamination and mimeographing machine 500   d. Photostatic and blue-printing machine 1,000   e. Xerox machine 200   f. Typing services (manual) 100   g. Typesetting services 500
Roasting of pigs/fowls	300
Lechon house	1,000
Shipyard for repairing ship (office only)	2,000
Tailor shops, dress shops
a. For the first sewing machine 300   b. For every additional parlor equipment 200
Wood carving shops	500
Hatters and millenia shops	500
Barber shops
a. For the first tonsorial seat 300   b. For every additional tonsorial seat 200
Upholstery shops	300
Vulcanizing shops	200
Tire recapping plants	500
Real estate developers	4,000
Janitorial / Manpower services	1,000

Hotels duly licensed and accredited by the City of Paranaque

Hotel de luxe	10,000
Hotel first class	8,000
Hotel standard	6,000
Hotel economy	2,000
Spartal - combination of hotel-apartment	2,000
Pension home	1,000

Real estate dealers

Subdivision operators	6,000
Other real estate dealers	4,000

Real estate lessors

Commercial building
a. Less than 3 stories 3,000   b. 3 stories or more but less than 10 stories 5,000   c. 10 stories or more 7,000
Residential building
a. Less than 3 stories 1,500   b. 3 stories or more but less than 10 stories 2,500   c. 10 stories or more 3,500
Commercial Apartment
a. Less than 3 doors 500   b. 3 doors or more but less than 10 doors 1,000   c. 10 doors or more 2,000   d. House for rent with garage and swimming pool 4,000   e. House for rent without garage or swimming pool 1,000   f. House for rent with common kitchen, comforts / facilities 500   g. Boarding home 1,000   h. Lodging home 1,000   i. Boarding and lodging home 2,000

Privately owned public market, shopping center and food center

a.	For the first 10 stalls	2,000
b.	10 but not more than 15 stalls	3,000
c.	15 but not more than 20 stalls	4,000
d.	20 but not more than 30 stalls	7,000
e.	30 but not more than 30 stalls	10,000
Every privately owned public market, shopping center or food center situated in the city shall be subject to a separate permit regardless of whether the said privately owned public markets, shopping center or food center is owned and separated by the same person, partnership, or a corporation as the case may be.

All other businesses not specifically mentioned for maintaining an office with an area as follows:

5 sqm. or more but less than 10 sqm.	50
10 sqm. or more but less than 50 sqm.	150
50 sqm. or more but less than 100 sqm.	300
100 sqm. or more but less than 200 sqm.	450
200 sqm. or more but less than 300 sqm.	600
300 sqm. or more but less than 400 sqm.	750
400 sqm. or more but less than 500 sqm.	900
500 sqm. or more but less than 600 sqm.	1,050
600 sqm. or more but less than 700 sqm.	1,200
700 sqm. or more but less than 800 sqm.	1,350
800 sqm. or more but less than 900 sqm.	1,500
900 sqm. or more but less than 1,000 sqm.	1,650
1,000 sqm. or more but less than 5,000 sqm.	1,800
5,000 sqm. or more but less than 9,000 sqm.	2,000
9,000 sqm. or more but less than 10,000 sqm.	3,000
10,000 sqm. or more	4,000

Fee for Special Mayor's Business Permit for business activity of limited duration

Organizer	3,000
Regardless of the stalls to be used (food kiosk cart, RTW, general merchandise)
Not more than 15 days	500
15 days but not more than 30 days	800
30 days but not more than 60 days	1,000

Local Business Taxes