CHAPTER 8. TAX ON OCCUPATION
SECTION 70. IMPOSITION OF TAX. There is hereby imposed an annual professional/occupational tax on all persons engaged in the exercise or practice of their profession/occupation within the City of Mandaluyong, as follows:
Profession/Occupation Amount of Tax per Annum a. BACHELOR’S DEGREE with BAR/BOARD EXAM UNDER SC and PRC Actuaries, aeronautics/pilots/commercial aviators, aeronautical engineers, archaeologists, architects, astronomers, biologists, certified public accountants, chemical engineers, civil engineers, criminologists, customs administrations, dentists, dietitians, electrical engineers, electronic and communication engineers, geodetic engineers, geologists, interior designers, lawyers, marine engineers, mechanical engineers, medical practitioners, medical technologists, meteorologists, mining engineers, mythologists, nauticals, nurses, opticians, optometrists, omitologists, palaeontologists, pathologists, pharmacists, radiologists, sanitary engineers, teachers, veterinarians, volcanologists and any Bachelor’s Degree licensee Php 300.00 b. WITH 2-YEAR COURSE UNDER PRC Electrician, master electrician, plumber, master plumber, embalmer, midwives, statisticians, X-ray technicians, plus the following occupations: commercial stewards/stewardesses, flight attendants, instructors and instructresses, insurance adjusters, insurance agent, land surveyors, masseurs, physical therapists, pelotares/jockeys, professional actors and actresses, professional appraisers/connoiseurs, registered electricians, real estate brokers, stock brokers Php 200.00 c. All others not enumerated under paragraphs (a) and (b) above Php 100.00
SECTION 71. PAYMENT OF TAX. Every person legally authorized to practice his profession or calling shall pay the tax to the City Government of Mandaluyong or its duly authorized deputies if he practices his profession or pursues his calling or maintains his principal office in Mandaluyong City.
Provided, that such person who has paid the corresponding occupation tax herein fixed shall be entitled to practice his profession or calling within Metropolitan Manila and in all parts of the Philippines without being subject to any other local tax, license or fee of whatever nature, for the practice of such profession or calling.
SECTION 72. TIME OF PAYMENT. The profession/occupation tax shall be payable annually, on or before the thirty-first day of January of each year. Any person first beginning to exercise his/her profession/occupation or calling after the month of January must, however, pay the full tax before engaging therein. One line of profession/occupation or calling does not become exempt by being conducted with some other profession/occupation or calling for which the tax has been paid. Professionals exclusively employed in the government shall be exempt from the payment of this tax.