Section 3K.01 Signboards, Billboards

Article K. Tax on Signs, Signboards, Billboards, or Advertisement

Section 3K.01 Imposition of Tax – There is hereby imposed a tax on Signs, Signboards, Billboards, or Advertisements at the rates prescribed below:

:
Amount of Tax
(a) Billboards or sign boards for advertisements
of business, per square meter or fraction thereof:

Single faced PhP30.00
Double faced
45.00
(b) Billboards or signboards for professionals,
per square meter or fraction thereof
20.00
(c) Billboards, sign or advertisements for business
and professions painted on any building or
structure or otherwise separated or dedicated
there from, per square meter or fraction thereof. 20.00
(d) Advertisements by means of placards,
per square meter or fraction thereof
20.00
(e) Advertisement for business or profession by
means of slides in movies payable by owner of
movie houses
300.00
(f) Advertisement for business or professionals by
means of film exhibition payable by owners or
operators of movie houses
2,000.00
In addition to the taxes provided under (a) and of
this Section, for the use of electric or
neon lights in billboard, per square meter or
fraction thereof
30.00


Amount of Tax
(a) Mass display of sign:

From 100 to 250 display signs
PhP750.00
From 251 to 500 display signs
900.00
From 500 to 750 display signs 1,000.00

From 551 to 1,000 display signs
1,200.00
From more than 1,000 display signs 2,000.00

(b) Advertisement means of vehicle,
Balloons, kites, etc:

Per day or fraction thereof 90.00

Per week or fraction thereof 120.00

Per month or fraction thereof 150.00

(c) Advertisements by means of promotional
sales (house to house), per day, per person
15.00
Section 3K.02 Exemption - Signs, signboards or advertisements displayed at the place where the profession or business advertised is, in whole or in part, conducted, shall be exempt from the tax imposed in this Article.

Section 3K.03 Time of Payment – The tax imposed in this Article shall be paid to the City Treasurer before the advertisement, sign, signboard or billboard is displayed or distributed or at such other time as may be determined by regulation.

Section 3K.04 Requirements – Any person desiring to display signs, signboards or billboard or advertisements shall file a written application on the required form, together with the necessary plans and description of the advertisement, signs, signboard or billboards with the Office of the City Mayor. The latter shall issue the necessary permit and thereafter, the tax shall be paid to the City Treasurer before the advertisement, signs, signboards or billboard is displayed or distributed or at such other time as may be determined by regulation.

Section 3K.05 Mayor’s Permit – The applicant, before starting his business, shall first secure a Mayor’s Permit from the Office of the City Mayor. The Office of the City Mayor shall keep a record of all permits issued.