Section 3A.02e. On Contractors and other independent contractors defined in Section 1B.01 of the Code; and on owners or operators of business establishments rendering or offering services such as but not limited to: advertising agencies; animal hospitals; assaying laboratories; belt and buckle shops; blacksmith shops; bookbinders; booking offices for film exchange; booking offices for transportation on commission basis; breeding of game cocks and other sporting animals belongings to others; business management services; collecting agencies; escort services; feasibility studies; consultancy services; garages; garbage disposal contractors; gold and silversmith shops; inspection services for incoming and outgoing cargoes; interior decorating services; janitorial services; job placement or recruitment agencies; landscaping contractors; lathe machine shops; management consultants not subject to professionals tax; medical and dental laboratories; mercantile agencies; messenger services; operators of shoe shine stands; painting shops; perma press establishment; rent-a-plant services; polo players; school for and/or horse-back riding academy; real estate appraisers; real estate brokerage; photo static; white/blue printing, tarpauline printing, computer aided printing, streamer services, billboards, xerox, typing and mimeographing services; rental of bicycles and/or tricycles, furniture, shoes, watches, household appliances, boats, typewrites, etc; roasting of pigs, fowls, etc; shipping agencies; shipyard for repairing ships for others; shops for shearing animals; silkscreen or T-shirt printing shops; stables; travel agencies; vaciador shops; veterinary clinics; video rentals and/or coverage services; dancing schools; speed reading/EDP; nursery, vocational and other schools not regulated by the Department of Education (DepEd) or Commision on Higher Education(CHED) or Technical Education and Skills Development Authority (TESDA), day care centers; etc with the following schedule:
With Gross Sales or Receipts for the preceding Calendar Year in the Amount of
Amount of Tax Per Annum
Less than PhP 5,000.00
PhP 40.00
With Gross Sales or Receipts for the preceding Calendar Year in the Amount of
Amount of Tax Per Annum
Less than PhP 5,000.00
PhP 40.00
5,001.00 or more but less than 10,000.00
91.00
10.001.00 or more but less than 15,000.00
157.00
15,001.00 or more but less than 20,000.00
248.00
20,001.00 or more but less than 30,000.00
412.00
30,001.00 or more but less than 40,000.00
578.00
40,001.00 or more but less than 50,000.00
825.00
50,001.00 or more but less than 75,000.00
1,320.00
75,001.00 or more but less than 100,000.00
1,980.00
100,001.00 or more but less than 150,000.00
2,970.00
150,001.00 or more but less than 200,000.00
3,960.00
200,001.00 or more but less than 250,000.00
5,445.00
250,001.00 or more but less than 300,000.00
6,930.00
300,001.00 or more but less than 400,000.00
9,240.00
400,001.00 or more but less than 500,000.00
12,375.00
500,001.00 or more but less than 750,000.00
13,875.00
750,001.00 or more but less than 1,000,000.00
15,375.00
1,000,001.00 or more but less than 2,000,000.00
17,250.00
Any amount in excess of 2M
75% of 1%
Section 3A.02f. On owners or operators of banks and other financial institutions which include non-bank, financial intermediaries, lending investors, financial and investment companies, pawnshops, money shops, insurance companies, stock markets, stock brokers, dealers in securities including pre-need companies, foreign exchange shall be taxed at the rate of seventy five percent (75%) of one percent (1%) of the gross receipts of the preceding calendar year derived from interests, commissions, and discounts from lending activities, income from financial leasing, investments, dividends, insurance premiums, rental of property and profit from exchange or sale of property.
Section 3A.02g. On owners or operators of hotels duly licensed and accredited by the City of Olongapo, the rate of the tax on the gross receipts during the preceding calendar year derived from room occupancy shall be two and five percent (2.5%).
Section 3A.02h. On owners or operators of cafes, cafeterias, ice cream and other refreshment parlors, restaurants, soda fountains, carinderias or food caterers shall be taxed at the rate of two and five percent (2.5%) of the gross receipts of the preceding year.
Section 3A.02i.BUSINESS TAX: On owners or operators of the following amusement and other recreational places in accordance with the following schedule:
(1) Day or night clubs, cocktail or music lounges or bars, dance halls, disco-houses, beer gardens or joints, gun clubs and other similar places at the rate of three and three percent (3.3%) of the gross receipts including the sale food and non-alcoholic drinks during the preceding year.
(2) Swimming pools, pelota/squash courts, tennis courts, exclusive clubs such as country and sports clubs, resorts and other similar places, skating rinks; billiard or pool hall, bowling alleys, circuses, carnivals or the like; merry-go-rounds, roller coasters, ferries wheel, swing shooting galleries and similar contrivances; boxing stadia, boxing contests and race tracks; judo-karate clubs and other similar places, at the rate of two and five percent (2.5%) of the gross receipts during the preceding calendar year.
(3) The gross receipts of owners or operators of amusement and recreational places derived from admission fees and taxed under Article G of Chapter III shall no longer be subject to the business tax imposed in this subsection.
Section 3A.02j. Real Estate Dealers/Developers shall pay the annual tax in accordance with the following:
(1) Lessors or sub-lessors of real estate including accessory, appartelles, pension inns, lodging houses, apartments, condominiums, houses for lease, rooms and spaces for rent, and similar places shall pay two and five percent (2.5%) of the gross receipts of the preceding calendar year.
(2) Real Estate Dealers/Developers shall pay the tax at the rate of two percent (2%) of the gross receipts of the preceding calendar year.
Section 3A.02k. Owners or operators of privately-owned markets and shopping centers shall pay the tax at the rate of two and percent (2%) on the gross sales or receipts of the preceding calendar year.
Section 3A.02l. On E-Commerce, Internet café, computer shop there shall be tax at the rate of two percent (2%) on the gross receipts of the preceding calendar year.
Section 3A.02m. Owners or operators of any business not specified above shall pay the tax at the rate of two and five percent (2.5%) on the gross sales and/or receipts of the preceding year.
Section 3A.03 Computation of Tax Newly-Started Business - In the case of a newly-started business under Section 3A.02 (a), (b), (c), (d), (e), (f), (g), (h), (i), (j), (k), (l), and (m) above. The first calendar year tax is hereby waived.
In the succeeding calendar year, regardless of when the business started to operate, the tax shall be based on the gross sales or receipts for the preceding calendar year, or any fraction thereof, as provided in the same pertinent schedules.
Tax exemptions covered by provisions of the Olongapo City Investment Code still apply under this code.
Section 3A.04 Computation and Payment of Tax on Business
(a) The tax imposed herein shall be payable for every separate or distinct establishment or place where the business subject to the tax is conducted and one line of the business does not become exempt by being conducted with some other business for which such task has been paid. The tax on a business must be paid by the person conducting the same.
(b) In the cases where a person conducts or operates two (2) or more of the related businesses as defined in Section 1B.01, which are subject to the same rate of tax, the tax shall be computed on the combined total gross sales or receipts of the said two (2) or more related businesses.
(c) In cases where a person conducts or operates two (2) or more businesses mentioned in the aforesaid section which are subject to different rates of tax, the gross sales or receipts of each business shall be separately reported, and the tax thereon shall be computed on the basis of the appropriate schedules.
Section 3A.05 Presumptive Income Level - For every tax period, the Treasurer’s Office shall prepare and stratify schedule of “presumptive income level” to approximate the gross receipts of each business classification.
750,001.00 or more but less than 1,000,000.00
15,375.00
1,000,001.00 or more but less than 2,000,000.00
17,250.00
Any amount in excess of 2M
75% of 1%
Section 3A.02f. On owners or operators of banks and other financial institutions which include non-bank, financial intermediaries, lending investors, financial and investment companies, pawnshops, money shops, insurance companies, stock markets, stock brokers, dealers in securities including pre-need companies, foreign exchange shall be taxed at the rate of seventy five percent (75%) of one percent (1%) of the gross receipts of the preceding calendar year derived from interests, commissions, and discounts from lending activities, income from financial leasing, investments, dividends, insurance premiums, rental of property and profit from exchange or sale of property.
Section 3A.02g. On owners or operators of hotels duly licensed and accredited by the City of Olongapo, the rate of the tax on the gross receipts during the preceding calendar year derived from room occupancy shall be two and five percent (2.5%).
Section 3A.02h. On owners or operators of cafes, cafeterias, ice cream and other refreshment parlors, restaurants, soda fountains, carinderias or food caterers shall be taxed at the rate of two and five percent (2.5%) of the gross receipts of the preceding year.
Section 3A.02i.BUSINESS TAX: On owners or operators of the following amusement and other recreational places in accordance with the following schedule:
(1) Day or night clubs, cocktail or music lounges or bars, dance halls, disco-houses, beer gardens or joints, gun clubs and other similar places at the rate of three and three percent (3.3%) of the gross receipts including the sale food and non-alcoholic drinks during the preceding year.
(2) Swimming pools, pelota/squash courts, tennis courts, exclusive clubs such as country and sports clubs, resorts and other similar places, skating rinks; billiard or pool hall, bowling alleys, circuses, carnivals or the like; merry-go-rounds, roller coasters, ferries wheel, swing shooting galleries and similar contrivances; boxing stadia, boxing contests and race tracks; judo-karate clubs and other similar places, at the rate of two and five percent (2.5%) of the gross receipts during the preceding calendar year.
(3) The gross receipts of owners or operators of amusement and recreational places derived from admission fees and taxed under Article G of Chapter III shall no longer be subject to the business tax imposed in this subsection.
Section 3A.02j. Real Estate Dealers/Developers shall pay the annual tax in accordance with the following:
(1) Lessors or sub-lessors of real estate including accessory, appartelles, pension inns, lodging houses, apartments, condominiums, houses for lease, rooms and spaces for rent, and similar places shall pay two and five percent (2.5%) of the gross receipts of the preceding calendar year.
(2) Real Estate Dealers/Developers shall pay the tax at the rate of two percent (2%) of the gross receipts of the preceding calendar year.
Section 3A.02k. Owners or operators of privately-owned markets and shopping centers shall pay the tax at the rate of two and percent (2%) on the gross sales or receipts of the preceding calendar year.
Section 3A.02l. On E-Commerce, Internet café, computer shop there shall be tax at the rate of two percent (2%) on the gross receipts of the preceding calendar year.
Section 3A.02m. Owners or operators of any business not specified above shall pay the tax at the rate of two and five percent (2.5%) on the gross sales and/or receipts of the preceding year.
Section 3A.03 Computation of Tax Newly-Started Business - In the case of a newly-started business under Section 3A.02 (a), (b), (c), (d), (e), (f), (g), (h), (i), (j), (k), (l), and (m) above. The first calendar year tax is hereby waived.
In the succeeding calendar year, regardless of when the business started to operate, the tax shall be based on the gross sales or receipts for the preceding calendar year, or any fraction thereof, as provided in the same pertinent schedules.
Tax exemptions covered by provisions of the Olongapo City Investment Code still apply under this code.
Section 3A.04 Computation and Payment of Tax on Business
(a) The tax imposed herein shall be payable for every separate or distinct establishment or place where the business subject to the tax is conducted and one line of the business does not become exempt by being conducted with some other business for which such task has been paid. The tax on a business must be paid by the person conducting the same.
(b) In the cases where a person conducts or operates two (2) or more of the related businesses as defined in Section 1B.01, which are subject to the same rate of tax, the tax shall be computed on the combined total gross sales or receipts of the said two (2) or more related businesses.
(c) In cases where a person conducts or operates two (2) or more businesses mentioned in the aforesaid section which are subject to different rates of tax, the gross sales or receipts of each business shall be separately reported, and the tax thereon shall be computed on the basis of the appropriate schedules.
Section 3A.05 Presumptive Income Level - For every tax period, the Treasurer’s Office shall prepare and stratify schedule of “presumptive income level” to approximate the gross receipts of each business classification.
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