CHAPTER III - CITY TAXES
Article A. Business Tax
Section 3A.01 Definitions - Definitions made in Section 1B.01 shall be used in this Article.
Section 3A.02 Imposition of Tax - There is hereby levied an annual tax on the following businesses at rates prescribed therefor.
The tax is payable for every distinct establishment, and one line of business or activity does not become excempt by being conducted with some other business or activity for which such a tax has been paid.
Section 3A.02a. On Manufacturers, producers, assemblers, repackers, processors of any article of commerce of whatever kind or nature and brewers, distillers, rectifiers and compounders of liquor, distilled spirits and wines, in accordance with the following schedules.
With Gross Sales or Receipts for the preceding Calendar Year in the Amount of Amount of Tax Per Annum
Less than PhP10,000.00
PhP 248.00
10,001.00 or more but less than 15,000.00
330.00
15,001.00 or more but less than 20,000.00
453.00
20,001.00 or more but less than 30,000.00
660.00
30,001.00 or more but less than 40,000.00
990.00
40,001.00 or more but less than 50,000.00
1,238.00
50,001.00 or more but less than 75,000.00
1,980.00
75,001.00 or more but less than 100,000.00
2,475.00
100,001.00 or more but less than 150,000.00
3,330.00
150,001.00 or more but less than 200,000.00
4,125.00
200,001.00 or more but less than 300,000.00
5,775.00
300,001.00 or more but less than 500,000.00
8,249.00
500,001.00 or more but less than 750,000.00
11,999.00
750,001.00 or more but less than 1,000,000.00
14,998.00
1,000,001.00 or more but less than 2,000,000.00
20,623.00
2,000,001.00 or more but less than 3,000,000.00
24,748.00
3,000,001.00 or more but less than 4,000,000.00
29,697.00
4,000,001.00 or more but less than 5,000,000.00
34,646.00
5,000,001.00 or more but less than 6,500,000.00
36,559.00
6,500,001.00 or more at the rate not exceeding fifty-six & twenty-five percent (56.25%) of one percent(1%) 56.25% of 1%
The preceding rates shall apply only to the amount of domestics sales of manufacturers, assemblers, repackers, processors, brewers, distillers, rectifiers and compounders of liquors, distilled spirits and wines or manufacturers of any article of commerce of whatever kind or nature other than those classified as “essential commodities” as enumerated in paragraph ( c ) of this section.
Article A. Business Tax
Section 3A.01 Definitions - Definitions made in Section 1B.01 shall be used in this Article.
Section 3A.02 Imposition of Tax - There is hereby levied an annual tax on the following businesses at rates prescribed therefor.
The tax is payable for every distinct establishment, and one line of business or activity does not become excempt by being conducted with some other business or activity for which such a tax has been paid.
Section 3A.02a. On Manufacturers, producers, assemblers, repackers, processors of any article of commerce of whatever kind or nature and brewers, distillers, rectifiers and compounders of liquor, distilled spirits and wines, in accordance with the following schedules.
With Gross Sales or Receipts for the preceding Calendar Year in the Amount of Amount of Tax Per Annum
Less than PhP10,000.00
PhP 248.00
10,001.00 or more but less than 15,000.00
330.00
15,001.00 or more but less than 20,000.00
453.00
20,001.00 or more but less than 30,000.00
660.00
30,001.00 or more but less than 40,000.00
990.00
40,001.00 or more but less than 50,000.00
1,238.00
50,001.00 or more but less than 75,000.00
1,980.00
75,001.00 or more but less than 100,000.00
2,475.00
100,001.00 or more but less than 150,000.00
3,330.00
150,001.00 or more but less than 200,000.00
4,125.00
200,001.00 or more but less than 300,000.00
5,775.00
300,001.00 or more but less than 500,000.00
8,249.00
500,001.00 or more but less than 750,000.00
11,999.00
750,001.00 or more but less than 1,000,000.00
14,998.00
1,000,001.00 or more but less than 2,000,000.00
20,623.00
2,000,001.00 or more but less than 3,000,000.00
24,748.00
3,000,001.00 or more but less than 4,000,000.00
29,697.00
4,000,001.00 or more but less than 5,000,000.00
34,646.00
5,000,001.00 or more but less than 6,500,000.00
36,559.00
6,500,001.00 or more at the rate not exceeding fifty-six & twenty-five percent (56.25%) of one percent(1%) 56.25% of 1%
The preceding rates shall apply only to the amount of domestics sales of manufacturers, assemblers, repackers, processors, brewers, distillers, rectifiers and compounders of liquors, distilled spirits and wines or manufacturers of any article of commerce of whatever kind or nature other than those classified as “essential commodities” as enumerated in paragraph ( c ) of this section.
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