Revised Business Tax Code : Fixed Taxes
ARTICLE 2. FIXED TAX RATES ON NEW BUSINESS
SECTION 37. IMPOSITION OF TAX. There is hereby imposed, as herein below specified, taxes on the following new businesses in the City;
- On dealers in fermented liquors, distilled spirits and/or wines:
- On dealers in tobacco:
- On owners or operators of amusement/vending devices:
- On owners or operators of amusement places:
- On owners or operators of the following (OTHER) establishments:
- On the storage of flammable, combustible or explosive substances:
Fixed Tax Rates on New Business : Dealers of Liquor
On dealers in fermented liquors, distilled spirits including beer:
| Amount of Tax per Annum | ||
|---|---|---|
| 1. | Wholesale dealers in foreign liquors | Php 1,650.00 |
| 2. | Wholesale dealers in domestic liquors | 825.00 |
| 3. | Retail dealers in foreign liquors | 495.00 |
| 4. | Retail dealers in domestic liquors | 247.50 |
For Renewal of Business
3% of the gross receipts from preceding calendar year but shall not be less than the minimum prescribed above.
Fixed Tax Rates on New Business : Dealers of Tobacco
On dealers in tobacco:
| Amount of Tax per Annum | ||
|---|---|---|
| 1. | Wholesale tobacco dealers | 495.00 |
| 2. | Retail tobacco dealers | 165.00 |
For Renewal of Business
3% of the gross receipts from preceding calendar year
Fixed Tax Rates on New Business : Amusement Devices
On owners or operators of amusement/vending devices:
| Amount of Tax per Annum | ||
|---|---|---|
| 1. | Each machine or apparatus for visual entertainment | 82.50 |
| 2. | Each apparatus for weighing | 99.00 |
| 3. | Each machine or apparatus for printing letters or numbers | 132.00 |
| 4. | Each similar device for vending games of skill or amusement | 165.00 |
| 5. | For each token or coin-operated amusement machine or apparatus | 495.00 |
| 6. | Each machine for dispensing or vending softdrinks and other food and beverages | 495.00 |
For Renewal of Business
3% of the gross receipts from preceding calendar year but shall not be less than the minimum prescribed above.
Fixed Tax Rates on New Business : Amusement Places
On owners or operators of amusement places:
| Type of Amusement Place | Amount of Tax per Annum | |
|---|---|---|
| 1. | Night and day clubs | Php 16,500.00 |
| 2. | Supper clubs, cocktail lounges | 13,250.00 |
| 3. | Beer-gardens, videoke bars, KTV | 8,250.00 |
| 4. | Eateries and/or other establishments with videoke/karaoke machine | 3,000.00 |
| 5. | Swimming pool | 660.00 |
| 6. | Steam baths, saunas, massage parlors and other similar establishments per cubicle | 550.00 |
| 8. | Billiard Hall and Pool Tables: | |
| For the first table | 165.00 | |
| For each additional table | 66.00 | |
| 9. | Circuses, carnivals and the like, per day | |
| For the first ten (10) days | 132.00 | |
| For each day thereafter | 6.60 | |
| 10. | Side Shows, per booth: | |
| For the first ten (10) days | 33.00 | |
| For each day thereafter | 6.60 | |
| 11. | Merry-go-rounds, roller coasters, ferris wheels, shooting galleries or similar contrivances, per contrivance: | |
| For first ten (10) days per contrivance | 33.00 | |
| For each day thereafter | 6.60 | |
For Renewal of Business
3% of the gross receipts from preceding calendar year but shall not be less than the minimum prescribed above.
| 12. | Theaters and cinemahouses: | |
| a. With seating capacity of less than 500 persons | 990.00 | |
| b. With seating capacity of less than 900 persons | 1,320.00 | |
| c. With seating cpacity of more than 1000 persons | 1,650.00 | |
| An additional tax of one hundred percent (100%) of the amounts prescribed above is hereby imposed or air-conditioned theaters and cinema houses. | ||
| For Renewal of Business | ||
| First 30M | 3% of the gross receipts from preceding calendar year but shall not be less than the minimum prescribed above. | |
| In excess of 30M | 1.5% of the gross receipts from preceding calendar year. | |
| 13. | Video, computers, family computers & similar devices, per unit | 110.00 |
| 14. | Boxing stadia, coliseums, auditoriums, gymnasiums, concert halls or similar establishments | 990.00 |
| 15. | Boxing, wrestling or martial arts contests, per exhibition match | 330.00 |
| 16. | Cockpits, per annum | 9,900.00 |
| Ordinary cockfight. per sultada | 9.90 | |
| Derby cockfight, per sultada | 33.00 | |
| Holding of internal derby cockfight, per day | 6,600.00 | |
| International derby cockfight, per sultada | 330.00 | |
| Holding of local derby cockfights, per day | 3,300.00 | |
| 17. | Race track for horse racing | 6,600.00 |
| 18. | Gun clubs | 660.00 |
| 19. | Judo, karate, martial arts clubs | 330.00 |
| 20. | Pelota, squash, badminton, tennis courts, per court | 330.00 |
| 21. | Jai-alai Frontons and/or coliseums: | |
| a. With seating capacity of 25,000 persons or more | 24,750.00 | |
| b. With seating capacity from 15,000 to less than 25,000 persons | 17,325.00 | |
| c. With seating capacity from 5,000 to less than 15,000 persons | 12,375.00 | |
| d. Per gaming day of Jai-alai, or fraction thereof | 247.00 | |
| 22. | Off-tracks and off-fronton betting stations, per station | 2,475.00 |
| 23. | Bowling Lanes, per lane | 247.00 |
| 24. | Ice skating rink | 1,650.00 |
For Renewal of Business
3% of the gross receipts from preceding calendar year but not lower than the minimum rates prescribed above.
Fixed Tax Rates on New Business : Other Establishments
On owners or operators of the following establishments:
| Type of Establishment | Amount of Tax per Annum | |
|---|---|---|
| 1. | EDUCATIONAL LIFE PLAN AND/OR MEMORIAL PLAN ESTABLISHMENTS | |
| Principal Office in the City | Php 7,425.00 | |
| For each branch | 1,485.00 | |
| 2. | BOARDING HOUSES WITH ACCOMMODATIONS FOR: | |
| Less than 10 boarders | 49.50 | |
| 10 to 19 boarders | 74.25 | |
| 20 to 39 boarders | 82.50 | |
| 40 or more boarders | 123.75 | |
| 3. | LODGING HOUSES WITH ACCOMMODATIONS FOR: | |
| Less than 15 lodgers | 1,485.00 | |
| 15 to 24 lodgers | 2,227.50 | |
| 25 or more lodgers | 2,970.00 | |
| 4. | Posting of detectives and security guards, per guard | 165.00 |
| 5. | Golf links | |
| Mini golf links (with less than 9 holes) | 825.00 | |
| 6. | DRIVING RANGES | |
| With 30 slots or more | 742.50 | |
| With 16 to 29 slots | 495.00 | |
| 7. | Polo grounds | 9,900.00 |
| 8. | PRIVATE CEMETERIES AND MEMORIAL PARKS: | |
| Less than 2 has | 1,237.50 | |
| 2 to 5 has | 1,845.00 | |
| more than 5 has | 2,475.00 | |
| 9. | COLD STORAGE AND REFRIGERATION CASES | |
| a. With total cold storage capacity: | ||
| Not exceeding 5 cu. m. | Php 247.50 | |
| Over 5 to 15 cu. m. | 371.25 | |
| Over 15 to 25 cu. m. | 618.75 | |
| Over 25 to 35 cu. m. | 1,237.50 | |
| Over 35 to 50 cu. m. | 1,856.25 | |
| Over 50 cu. m. | 2,475.00 | |
| b. Refrigerating cases: | ||
| Less than 5 cu. m. | 16.50 | |
| Over 5 cu. m. | 33.00 | |
| 10. | LUMBERYARDS: | |
| With an area of 500 sq. m. or less | 990.00 | |
| Over 500 to 1,000 sq. m. | 1,237.50 | |
| Over 1,000 to 1,500 sq. m. | 1,485.00 | |
| Over 1,500 to 2,000 sq. m. | 1,980.00 | |
| Over 2,000 sq. m. | 2,475.00 | |
| 11. | Private warehouse or bodega | 1,650.00 |
| 12. | NURSERY, VOCATIONAL AND OTHER SCHOOLS NOT REGULATED BY THE DEPARTMENT OF EDUCATION | |
| With 5 or less students | 165.00 | |
| Over 5 but not more than 20 | 330.00 | |
| Over 20 students | 495.00 | |
| 13. | DANCING SCHOOLS / DRIVING SCHOOLS / EDP/ JUDO KARATE, ETC. | |
| With 100 or more students | 990.00 | |
| With 50 to 99 students | 660.00 | |
| With 25 to 49 students | 495.00 | |
| With less than 25 students | 330.00 | |
| 14. | PEDDLER | 110.00 |
For Renewal of Business
3% of the gross receipts from preceding calendar year but shall not be less than the minimum prescribed above.
Fixed Tax Rates on Business : Storage of Combustibles
On the Storage of Flammable, Combustible, or Explosive Substances:
| Type of Combustibles | Amount of Tax per Annum |
|---|---|
| A. FLAMMABLE LIQUIDS | |
| Flammable liquids with flash point at 20 degrees F or below, such as gasoline and other carbon besolphide, naphta, benzol allodin and acetone: | |
| Over 5 to 25 gals. | 8.25 |
| Over 25 to 50 gals. | 22.27 |
| Over 50 to 100 gals. | 43.72 |
| Over 100 to 500 gals. | 88.27 |
| Over 500 to 1,000 gals. | 132.00 |
| Over 1,000 to 1,500 gals. | 175.72 |
| Over 1,500 to 2,000 gals. | 220.27 |
| Over 2,000 to 2,500 gals. | 264.00 |
| Over 2,500 to 3,000 gals. | 352.27 |
| Over 3,000 to 3,500 gals. | 439.72 |
| Over 3,500 to 4,000 gals. | 528.00 |
| Over 4,000 to 8,000 gals. | 660.00 |
| Over 8,000 to 10,000 gals. | 907.50 |
| Over 10,000 to 50,000 gals. | 1,320.00 |
| Over 50,000 to 200,000 gals. | 1,980.00 |
| Over 200,000 to 500,000 gals. | 2,640.00 |
| Over 500,000 to 1,500,000 gals. | 3,520.27 |
| Over 1,500,000 gals. | 4,399.72 |
| Flammable liquids with flash point at above 20 degrees F and below 70 degrees F such as alcohol, amyl-acetate, toluol, ethyl acetate: | |
| Over 5 to 25 gals. | Php 16.50 |
| Over 25 to 50 gals | 22.27 |
| Over 50 to 100 gals | 33.00 |
| Over 100 to 500 gals | 55.27 |
| Over 500 to 1,000 gals | 88.27 |
| Over 1,000 to 5,000 gals. | 220.27 |
| Over 5,000 to 25,000 gals. | 439.72 |
| Over 25,000 to 50,000 gals. | 907.50 |
| Over 50,000 gals | 1,099.72 |
| Flammable liquids with flash point at 70 degrees F to 200 degrees F such as turpentine, thinner, prepared paints, diesel oil, fuel oil, Kerosene, varnish, cleansing solvent, polishing liquids: | |
| Over 5 to 25 gals. | Php 8.25 |
| Over 25 to 50 gals | 13.20 |
| Over 50 to 100 gals | 22.27 |
| Over 100 to 1,000 gals | 55.27 |
| Over 1,000 to 5,000 gals | 109.72 |
| Over 5,000 to 10,000 gals. | 220.27 |
| Over 10,000 to 50,000 gals. | 330.00 |
| Over 50,000 to 100,000 gals. | 550.27 |
| Over 100,000 to 500,000 gals | 907.50 |
| Over 500,000 to 900,000 gals | 1,650.00 |
| Over 900,000 gals | 2,200.27 |
| Flammable liquids with flash point of over 200 degrees F when subject to spontaneous ignition or is artificially heated to a temperature equal or higher than its flash point such as petroleum oil, crude oil, others: | |
| Over 5 to 25 gals | Php 8.25 |
| Over 25 to 50 gals | 13.20 |
| Over 50 to 100 gals | 22.27 |
| Over 100 to 500 gals | 66.00 |
| Over 500 to 2,000 gals | 132.00 |
| Over 2,000 to 10,000 gals | 330.00 |
| Over 10,000. to 50,000 gals | 660.00 |
| Over 50,000 to 100,000 gals | 990.00 |
| Over 100,000 gals | 1,650.00 |
| B. FLAMMABLE GASES | |
| Acetylene, hydrogen, coal gas, and other flammables in gaseous form, except liquefied petroleum gas and other compressed gases: | |
| Over 15 to 25 gals | Php 8.25 |
| Over 25 to 50 gals | 13.20 |
| Over 50 to 100 gals | 22.27 |
| Over 100 to 500 gals | 66.00 |
| Over 500 to 2,000 gals | 132.00 |
| Over 2,000 to 10,000 gals | 330.00 |
| Over 10,000 to 50,000 gals | 660.00 |
| Over 50,000 to 100,000 gals | 990.00 |
| Over 100,000 gallons | 1,650.00 |
| C. COMBUSTIBLE SOLIDS | |
| I. CALCIUM CARBIDE | |
| Over 10 but not more than 20 kg. | Php 24.75 |
| Over 20 but not more than 50 kg. | 33.00 |
| Over 50 but not more than 500 kg. | 66.00 |
| Over 500 but not more than 1,000 kg. | 99.00 |
| Over 1,000 but not more than 5,000 kg. | 132.00 |
| Over 5,000 but not more than 10,000 kg. | 165.00 |
| Over 10,000 but not more than 50,000 kg. | 247.50 |
| Over 50,000 kg. | 330.00 |
| II. PYROLYXIN | |
| Over 10 to 50 kg. | Php 22.27 |
| Over 50 to 200 kg. | 43.72 |
| Over 200 to 500 kg. | 88.27 |
| Over 500 to 1,000 kg. | 165.00 |
| Over 1,000 to 3,000 kg. | 330.00 |
| Over 3,000 to 10,000 kg. | 550.27 |
| Over 10,000 kg. | 1,099.72 |
| III. MATCHES | |
| Over 25 to 100 kg. | Php 22.27 |
| Over 100 to 500 kg. | 109.72 |
| Over 500 to 1,000 kg. | 247.50 |
| Over 1,000 to 5,000 kg. | 439.72 |
| Over 5,000 kg. | 660.00 |
| IV. NITRATE, PHOSPHOROUS, BROMINE, SODIUM, PICRIC ACID, AND OTHER HAZARDOUS, EXPLOSIVE, CORROSIVE, OXIDIZING AND LACHRYMATORY PROPERTIES | |
| Over 5 to 25 kg. | Php 22.27 |
| Over 25 to 100 kg. | 33.00 |
| Over 100 to 500 kg. | 82.50 |
| Over 500 to 1,000 kg. | 165.00 |
| Over 1,000 to 5,000 kg. | 247.50 |
| Over 5,000 kg. | 330.00 |
| V. SHREDDED COMBUSTIBLE MATERIALS SUCH AS WOOD SHAVINGS (KUSOT), WASTE (ESTOPA), SISAL, OAKUM, AND OTHER SIMILAR COMBUSTIBLE SHAVING AND FINE MATERIALS | |
| Over 9 to 100 cu. ft. | Php 22.27 |
| Over 100 to 500 cu. ft. | 66.00 |
| Over 500 to 1,000 cu. ft. | 99.00 |
| Over 1,000 to 2,500 cu. ft. | 165.00 |
| Over 2,500 cu. ft. | 247.50 |
| VI. TAR, RESIN, WAXES, COPRA, RUBBER, COAL, BITUMINOUS COAL AND SIMILAR COMBUSTIBLE MATERIALS | |
| Over 50 to 100 kg. | Php 24.75 |
| Over 100 to 1,000 kg. | 49.50 |
| Over 1,000 to 5,000 kg. | 99.00 |
| Over 5,000 kg. | 165.00 |