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Revised Business Tax Code : Mayor’s Permit Fees

Home Business Revised Business Tax Code : Mayor’s Permit Fees

CHAPTER 10
MAYOR’S PERMIT FEES FOR BUSINESS,
OCCUPATION AND OTHER ACTIVITIES

  • SECTION 90. IMPOSITION OF FEES. The following permit fees shall be collected for the issuance of a permit by the City Mayor or his duly authorized deputies to operate a business, pursue an occupation or calling, or undertake an activity within the City of Mandaluyong:

    1. ON THE OPERATION OF BUSINESS
    2. ON OTHER ACTIVITIES
    3. ALL OTHER BUSINESS NOT SPECIFICALLY MENTIONED

  • SECTION 91. ISSUANCE OF PERMIT. Upon approval of the application for a permit, two (2) copies of the Mayor's Permit together with the application signed by the City Mayor or his/her duly authorized deputy shall be returned to the applicant. One (1) copy shall be presented to the City Treasurer or his/her duly authorized deputies as basis for collection of the permit fee and the corresponding business.

Mayor's Permit Fees for All Other Business
Type of Business Annual Permit Fee
A. Manufacturers, exporters and importers Php 7,000.00
  Small scale manufacturers including bakeries, with less than 50sqm area 2,000.00
B. Service Contractors
  1. General building contractors, demolition, filling and salvaging contractors, electric, light or gas system, installer of engineering, general specialty contractors, garbage disposal contractors, proprietors and operators of heavy equipments, light bulldozers and tractors for hire, landscaping contractors, interior decorating services, recruitment or job placement services, manpower and janitorial services, sawmills under contract to cut logs belonging to others, towing services, installation of water system, trucking services, hosp|tals 6,000.00
  2. Travel agencies, advertising agencies, booking offices for film exchange, booking offices for transportation on commission basis, business management services, cinematographic film owners or distributors, commercial or immigration serices, insurance agencies, messengerial services, real estate appraisers, real estate brokers, real estate developers, customs broker, cargo forwarders, marketing services, clinical facility for health and beauty senrices, lT services, call centers, BP0 services, security agencies. 5,000.00
  3. Service stations for washing and greasing of motor vehicles, auto repair shop 3,000.00
  4. Smelting plant
  a. main office and plant in Mandaluyong 4,000.00
  b. main office only in Mandaluyong 3,000.00
  c. plant only in Mandaluyong 2,500.00
  5. Steam laundry and laundry services 1,500.00
  6. VCD, DVD sales and rentals, furniture and sound system for rent 1,500.00
  7. Parking area or parking space and terminals with an area of:
  a. less than 500 sqm 1,000.00
  b. 500 sqm and over but less than 1,000 sqm 1,500.00
  c. 1,000 sqm and over 2,000.00
  8. Goldsmiths and silversmiths 1,500.00
  9. Funeral services, owning and maintaining private cemeteries and memorial parks 5,000.00
  10. lndependen funeral parlors 2,000.00
  11. Car wash and painting shops 2,000.00
  12. Other repair shops 1,200.00
  13. Recopying or reduplicating services including lamination, typing, type-setting and mimeographing services:
  a. Photo static and blue printing machine, per machine 1,000.00
  b. Recopying or reduplicating machine, per machine 500.00
  c. Plastic lamination and mimeographing machine 500.00
  d. Type-setting services 800.00
  e. Typing services 400.00
  f. Xerox machine 400.00
  14. Tailoring shops, dress shops
  a. for the first machine 500.00
  b. for each additional machine 300.00
  15. Beauty parlors
  a. Air-conditioned beauty parlors 1,500.00
  b. Beauty parlors in malls and shopping centers 2,500.00
  c. Ordinary beauty parlors 1,000.00
  16. Barber shops
  a. for the first barber chair (air-conditioned) 500.00
  b. for each additional chair (air-conditioned) 300.00
  c. for the first barber chair (ordinary) 400.00
  d. for each additional chair (ordinary) 200.00
  17. Woodworks, wood carving shops 800.00
  18. Upholstery shops 500.00
  19. Vulcanizing shops 400.00
  20. Slendering and body-building salons, massage and therapeutic clinics 5,000.00
  21. Animal hospitals 3,000.00
  22. Veterinary clinics 1,000.00
  23. Medical, diagnostic and laboratory clinics 3,000.00
  24. Photo studio with sophisticated equipment 3,000.00
  25. ordinary photo studio, including booths 1,000.00
  26. Others not specifically mentioned 1,000.00
C. Hotels
  1. Five-star hotel 6,000.00
  2. Four-star hotel 5,000.00
  3. Three-star hotel 4,000.00
  4. Ordinary hotel, apartelle 2,000.00
  5. Pension house 1,500.00
D. Real estate developers, dealers, lessors
  1. Real estate developers 5,000.00
  2. Real estate dealers 5,000.00
  3. Real estate lessors
  a. commercial building less than 3 storeys 3,000.00
  b. 3 or more but less than 10 storeys 4,000.00
  c. more than 10 storeys 6,000.00
  d. residential building less than 3 storeys 2,000.00
  e. 3 or more but less than 10 storeys 3,000.00
  f. more than 10 storeys 5,000.00
  g. commercial apartment less than 3 doors 1,500.00
  h. 3 or more but less than 10 doors 3,000.00
  i. more than 10 doors 4,000.00
  j. residential apartment less than 3 doors 1,000.00
  k. 3 or more but less than 10 doors 2,500.00
  l. more than 10 doors 3,000.00
  m. house for rent, per door 1,000.00
  n. boarding house 1,500.00
  o. lodging house 1,000.00
E. Eateries, restaurants, canteens, etc.
  Class 1
  a. restaurants offering international meals, including fast food chains 5,000.00
  b. restaurants offering native meals, menus 3,500.00
  c. restaurants offering regular and special meals, including pre-cooked food 2,000.00
  d. other eateries, refreshment parlors, canteens, ice cream parlors, cafeterias, coffee shops, with an area 15 sqm or more 1,500.00
  Class 2
  a. independent caterers and carinderias in public and private markets and along the streets with an area of 14 sqm or less 1,000.00
F. Wholesalers, retailers, distributors, traders
  1. With stores or offices located at commercial buildings, condominiums, commercial malls and shopping complexes 2,000.00
  2. Other retailers 1,500.00
  a. Sari-sari stores without cigarettes and liquor 800.00
  b. Sari-sari stores with cigarettes and liquor 1,200.00
  c. Sari-sari stores at commercial areas with or without cigarettes and liquor 1,500.00
  d. Market stallholders, fish, meat, fruit and vegetable vendors and other retailers of basic goods and commodities located in public or private markets 800.00
Mayor's Permit Fees on Other Activities
Type of Business Permit Fee per Annum
1. On delivery trucks or vans to be paid by the manufacturers, producers of and dealers in any product, regardless of the number of trucks or vans Php 125.00
2. For maintaining, window/display office 500.00
3. Promoters, sponsors or talent scouts 500.00
4. For holding stage shows, floor shows, fashion shows, payable by the operator 500.00
5. For holding free admission movie premiere 1,000.00
6. For maintaining a liaison office, administrative office or any similar office with an area of as follows :  
  a. 400 sq.m. or more 2,000.00
  b. 300 sq.m. or more but less than 400 sq.m. 1,500.00
  c. 200 sq.m. or more but less than 300 sq.m. 1,200.00
  d. 100 sq.m. or more but less than 200 sq.m. 900.00
  e. 50 sq.m. or more but less than 100 sq.m. 600.00
  f. Less than 50 sq.m. 400.00
7. For operating private warehouse or bodega 3,000.00
8. Cold Storage 750.00
9. Refrigeration cases 400.00
10. Lumberyards 1,000.00
11. Car exchange on consignment basis 2,000.00
12. Storage and sale of flammable or explosive substance 300.00
13. Signboards, billboards and other forms of advertisements 300.00
14. Film shooting on location, per day 50.00
15. Gun clubs 1,200.00
16. Judo, karate, martial arts clubs 500.00
Mayor's Permit Fees on Other Activities
Type of Business Permit Fee per Annum
1. On delivery trucks or vans to be paid by the manufacturers, producers of and dealers in any product, regardless of the number of trucks or vans Php 125.00
2. For maintaining, window/display office 500.00
3. Promoters, sponsors or talent scouts 500.00
4. For holding stage shows, floor shows, fashion shows, payable by the operator 500.00
5. For holding free admission movie premiere 1,000.00
6. For maintaining a liaison office, administrative office or any similar office with an area of as follows :  
  a. 400 sq.m. or more 2,000.00
  b. 300 sq.m. or more but less than 400 sq.m. 1,500.00
  c. 200 sq.m. or more but less than 300 sq.m. 1,200.00
  d. 100 sq.m. or more but less than 200 sq.m. 900.00
  e. 50 sq.m. or more but less than 100 sq.m. 600.00
  f. Less than 50 sq.m. 400.00
7. For operating private warehouse or bodega 3,000.00
8. Cold Storage 750.00
9. Refrigeration cases 400.00
10. Lumberyards 1,000.00
11. Car exchange on consignment basis 2,000.00
12. Storage and sale of flammable or explosive substance 300.00
13. Signboards, billboards and other forms of advertisements 300.00
14. Film shooting on location, per day 50.00
15. Gun clubs 1,200.00
16. Judo, karate, martial arts clubs 500.00