City Permits and License Inspection Office

The City Permit and Licensing Office is in charge in the assessment of business taxes and other regulatory fees to be levied of different business establishments operating in the city through the New Business Permit Administration Taxation System, and prepares and recommends to the Local Chief Executive the approval of Business Liscence / Mayor’s Permit.

  1. Assessment of business taxes and fees for New Business application
  2. Assessment of business taxes and fees for Renewal of Business License / Permits
  3. Assessment of Business Taxes for Retirement of Business
  4. Transfer of Ownership, Change of Business Line and Change of Location of Business
  5. Issuance of Occupational Permit and Mayor’s Clearance
  6. Issuance of Special Permit
  7. Motorcade and Parade Activities
  8. Promotional Sale
  9. Sell of Firecracker
  10. Other activities
  11. Issuance of Certifications
  12. Certificate of No Business
  13. Certificate of Business Retirement
  14. Certificate of Transfer of Ownership
  15. Certificate of Change of Business Name
  1. Assessment of business taxes and fees for New Business

All businesses are required to secure a Business License/Mayor’s Permit prior to operating a new business. Business License/Mayor’s Permit are computed based on Ordinance 94-42 as amended by Ordinance 6th CC-27 known as the Revised Revenue Code of Santiago City, pursuant to the provisions of R.A. 11032.

Office or Division: City Permits and License Inspection Office – Assessment Section
Classification: Simple Transaction
Type of Transaction: G2C – Government to Citizen
Who may avail: Business Owners
CHECKLIST OF REQUIREMENTS WHERE TO SECURE
a. Proof of business registration, incorporation, or legal personality (i.e., DTI / SEC / Cooperative Development Authority (CDA) Registration)

Special Requirements

·       Department of Trade and Industry for Sole Proprietorship; Security and Exchange Commission for Partnership and Corporation; Cooperative Development Authority for Cooperative
a. Contract of Lease (if Lessee) ·       Client
b. Fire Safety Inspection Certificate ·       Bureau of Fire
c. Certificate of Occupancy (if applicable) ·       City Engineering Office
d. Gas Station – Environmental Compliance Certificate (ECC) ·       Department of Environment and Natural Resources
e. Hotels, Resorts and Inns – Department of Tourism (DOT) Accreditation ·       Department of Tourism
f. Drugstore – Food and Drug Administration (FDA) License to Operate ·       Food and Drug Authority
g. Water-Related Business – Water Potability Test ·       Accredited Testing Centers
h. Reaper – Department of Agriculture (DA) Registration ·       Department of Agriculture
i. Lending Companies – SEC Secondary License to operate ·       Security and Exchange Commission
CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE
1. FILE               Present duly accomplished Unified Application Form with complete documentary requirements and wait for the tax order of payment. 1.1     Verify form and documentary requirements. Capital Investment Tax: 1/10 of 1% of the Capital investment

Mayor’s Permit fee: based on line of business as per Revised Revenue Code, Ordinance No. 6th CC-27 (refer to Annex 1)

Garbage Fee:      P 1,000.00

Sanitary Inspection Fee:   P 500.00

Business Plate: P 100.00

Business Stickers:               P 20.00

Zoning Clearance:             P 150.00

Tax Clearance:     P 50.00

10 mins. ·      Leomer C. Grospe

·      Jerone V. Delacruz

·      Abdul Hakim Panolong

·      Kathlene May O. Tirso

1.2   Approval of Electronic Business One Stop Shop (e-BOSS) CEO, CPDO, CENRO, CHO, CMAO
1.3     Assessment of business taxes and regulatory fees ·      Erna B. Gallarde

·      Joanne B. Camacam

·      Kirt Jayson H. Estremera

·      Jomar A. Tagasa

1.4   Issue Tax Order of Payment
2. PAY                 Proceed to City Treasurer’s Office (Window 9-15) for payment of taxes, fees and charges. 2.1    Verify the name of person and business None  5 mins. CTO Cashier
2.2    Encode and issue Business Tax Clearance Certificate CTO Cashier
2.3     Receive payment and issue OR as per assessed business tax CTO Cashier
3. RECEIVE Return the application form after payment together with the Fire Safety Inspection Certificate (FSIC) to the CPLIO for the printing, approval and release of the Permit. 3.1     Verify OR and other documentary requirements  None 5 mins.

*Complex Transaction – 7 working days

·     Noravil Visitacion P. Yu

·     Angelique P. Bulan

3.2     Print Business Permit
3.3     Release the approved Business Permit
TOTAL       20 minutes – for simple transaction

 

*Complex Transaction – 7 working days       

 
  1. Assessment of business taxes and fees for Renewal of Business License / Permits.

All businesses are required to renew their Business License/Mayor’s Permit to continue operating an existing business. Business License/Mayor’s Permit are computed based on Ordinance 94-42 as amended by Ordinance 6th CC-27 known as the Revised Revenue Code of Santiago City, pursuant to the provisions of R.A. 11032.

Office or Division: City Permits and License Inspection Office – Assessment Section
Classification: Simple Transaction
Type of Transaction: G2C – Government to Citizen
Who may avail: Business Owners
CHECKLIST OF REQUIREMENTS WHERE TO SECURE
a. 1 Photocopy of Barangay Clearance ·         Barangay Hall
b. 1 Sworn Statement of Gross Sales/Receipt or Income Tax Return (ITR) ·         Notary Public/Client if Sworn   statement or Bureau of Internal Revenue (BIR) if ITR
Additional Requirements for Pawnshops ·         Bangko Sentral ng Pilipinas
a. 1 photocopy of Certificate of Authority or Valid Provisional Certificate of Authority for Head Office or 1 BSP letter on the issuance of code for pawnshop branch offices
Additional Requirements for Money Service Business (MSB) ·          Bangko Sentral ng Pilipinas
e. 1 photocopy of Certificate of Registration or Valid Provisional Certificate of Registration for Head Office or 1 BSP letter on the issuance of code for MSB branch offices
CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE
1. FILE               Present duly accomplished Unified Application Form with complete documentary requirements and wait for the tax order of payment. 1.1     Verify form and documentary requirements. Gross Sales Tax as per Revised Revenue Code, Ordinance No. 6th CC-27 (refer to Annex 2)

Garbage Fee:      P 1,000.00

Sanitary Inspection Fee:   P 500.00

Business Stickers:               P 20.00

Zoning Clearance:             P 150.00

Tax Clearance:     P 50.00

10 mins. ·      Leomer C. Grospe

·      Jerone V. Delacruz

·      Abdul Hakim Panolong

·      Kathlene May O. Tirso

1.2   Approval of Electronic Business One Stop (e-BOSS) CEO, CPDO, CENRO, CHO, CMAO
1.3     Assessment of business taxes and regulatory fees ·      Erna B. Gallarde

·      Joanne B. Camacam

·      Kirt Jayson H. Estremera

·      Jomar A. Tagasa

1.4   Issue Tax Order of Payment
2. PAY                 Proceed to City Treasurer’s Office (Window 9-15) for payment of taxes, fees and charges. 2.1    Verify the name of person and business None  5 mins. CTO Cashier
2.2    Encode and issue business Tax Clearance Certificate CTO Cashier
2.3     Receive payment and issue OR as per assessed business tax CTO Cashier
3. RECEIVE Return the application form after payment together with the Fire Safety Inspection Certificate (FSIC) to the CPLIO for the printing, approval and release of the Permit. 3.1     Verify OR and other documentary requirements  None 5 mins.

*Complex Transaction – 7 working days

·     Noravil Visitacion P. Yu

·     Angelique P. Bulan

3.2     Print Business Permit
3.3    Release the approved Business Permit
TOTAL       20 minutes – for simple transaction

 

*Complex Transaction – 7 working days       

 
  1. Assessment of Business Taxes for Retirement of Business

Any person, natural or juridical, subject to the tax on business under Article A, Chapter 11 of Ordinance NO. 6thCC-27 shall, upon termination of the business, submit a sworn statement of the gross sales or receipts for the current calendar year within thirty (30) days following the closure. Any tax due shall first be paid before any business or undertaking shall be officially terminated.

Office or Division: City Permits and License Inspection Office – Assessment Section
Classification: Simple Transaction
Type of Transaction: G2C – Government to Citizen
Who may avail: Business Owners
CHECKLIST OF REQUIREMENTS WHERE TO SECURE
a. Income Tax Return (ITR) or Sworn Statement of the Gross Sales/Receipt ·         Notary Public/Client/BIR
b. Mayor’s Permit for the current year ·         Client
c. Business Plate ·         Client
CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE
1. Present duly accomplished Unified Application Form with complete requirements 1.1    Verify the application form and documentary requirements  None 1 working day ·      Leomer C. Grospe

·      Jerone V. Delacruz

·      Abdul Hakim Panolong

·      Kathlene May O. Tirso

1.2    Receive and record the request subject for inspection
1.3    Assign the application for retirement of business to an inspector ·      Erna B. Gallarde

·      Melita R. Bayaua

·      Henry P. Mapalad

1.4    The inspector will go to the address of the business on record to verify if it is not really operating ·      Leomer C. Grospe

·      Jerone V. Delacruz

·      Abdul Hakim Panolong

·      Kirt Jayson H. Estremera

1.5    Issue the inspection report to client along with the application form
2. Proceed to CPLIO and present the inspection report along with the application form 2.1 Verify the application and inspection report Gross Sales Tax as per Revised Revenue Code, Ordinance No. 6th CC-27 (refer to Annex 2) 10 mins. ·      Erna B. Gallarde

·      Melita R. Bayaua

·      Henry P. Mapalad

·      Joanne B. Camacam

2.2 Assess business tax due
2.3 Issue Tax Order of Payment (TOP)
3. Proceed to City Treasurer’s Office (Window 9-15) for payment of taxes, fees and charges. 1.1   Receive TOP and verify the name of person and business None  10 mins. CTO Cashier
1.2   Encode and issue Tax Clearance Certificate CTO Cashier
1.3    Receive payment as per assessed business tax CTO Cashier
4. Submit OR and application form to CPLIO 4.1 Receive and file application form None 5 min. ·      Melita R. Bayaua
TOTAL 1 working day and 25 mins. – for simple transaction

 

*Complex Transaction – 7 working days       

  1. Transfer of Ownership, Change of Business Line and Change of Location of Business

Any business for which a city business tax business tax has been paid for by the person conducting it may be transferred to another person or other place within the territorial limits of this city without payment of additional tax during the period which the payment of the tax was made upon prior notice with the City Permits and License Inspection Office subject to conformity of requirements attached therein.

Office or Division: City Permits and License Inspection Office – Records Section
Classification: Simple Transaction
Type of Transaction: G2C – Government to Citizen
Who may avail: Business Owners
CHECKLIST OF REQUIREMENTS WHERE TO SECURE
a. Mayor’s Permit ·         Client
b. Proof of business registration, incorporation, or legal personality (i.e. DTI / SEC / Cooperative Development Authority (CDA) Registration) of New Owner ·         Department of Trade and Industry
c. Barangay Clearance of New Owner/Location ·         Barangay Hall
CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE
1. Present duly accomplished Unified Application Form with complete requirements 1.1   Verify the application form and documentary requirements  None 2 mins. ·      Leomer C. Grospe

·      Jerone V. Delacruz

·      Abdul Hakim Panolong

·      Kathlene May O. Tirso

2. Proceed to City Treasurer’s Office (Window 9-15) for payment of Secretary’s Service Fees. 2.1 Receive payment and issue OR Secretary’s Service Fees: P 100.00 5 mins. CTO Cashier
3. Receive the Business Permit 3.1 Verify OR and other documentary requirements 5 mins. ·     Noravil Visitacion P. Yu

·     Angelique P. Bulan

3.2    Edit and post changes and print Business Permit
3.3    Release the approved Business Permit
TOTAL 12 mins. – for simple transaction

 

*Complex Transaction – 7 working days       

  1. Issuance of Occupational Permit

           Workers or employees in generally considered “Offensive and Dangerous Business Establishments”; workers and employees in commercial establishments who cater or attend to the daily needs of the inquiring or paying public; workers and employees in food and eatery establishment and workers and employees in night or night and day establishment whether working on temporary or permanent basis, shall secure the individual Mayor’s Permit.

Office or Division: City Permits and License Inspection Office – Records Section
Classification: Simple Transaction
Type of Transaction: G2C – Government to Citizen
Who may avail: Employees, Workers, Job Applicants
CHECKLIST OF REQUIREMENTS WHERE TO SECURE
For Occupational Permit  
a. 1 Photocopy of Community Tax Certificate ·         Barangay Hall
b. 1 Photocopy of Barangay Clearance ·         Barangay Hall
c. 1 Photocopy of Police or NBI Clearance ·         PNP Station or NBI office
d. 2 2×2 Picture ·          Client
CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE
1. Proceed to City Treasurer’s Office (Window 9-15) for payment of Occupational Permit fee or Mayor’s Clearance Fee. 1.1   Receive payment and issue OR  Occupational Permit:

P 150.00

Health Clearance:

P 25.00

2 mins. CTO Cashier
2. Proceed to CPLIO and submit the complete requirements and receipt of payment for verification. 2.1   Verify the requirements and interview the applicants None 10 mins. ·     Leomer C. Grospe

·     Jerone V. Delacruz

·     Abdul Hakim Panolong

·     Kathlene May O. Tirso

·     Angelique P. Bulan

·     Kirt Jayson H. Estremera

2.2   Encode and print the occupational permit or mayor’s clearance
3. Receive the Occupational Permit 3.1 Release the Occupational ID None 1 min.
TOTAL P 175.00  

13 mins.

 

  1. Issuance of Mayor’s Clearance

 

Workers or employees in generally considered “Offensive and Dangerous Business Establishments”; workers and employees in commercial establishments who cater or attend to the daily needs of the inquiring or paying public; workers and employees in food and eatery establishment and workers and employees in night or night and day establishment whether working on temporary or permanent basis, shall secure the individual Mayor’s Permit.

Office or Division: City Permits and License Inspection Office – Records Section
Classification: Simple Transaction
Type of Transaction: G2C – Government to Citizen
Who may avail: Employees, Workers, Job Applicants
 
CHECKLIST OF REQUIREMENTS WHERE TO SECURE
For Mayor’s Clearance
a. 1 Photocopy of Community Tax Certificate ·         Barangay Hall
b. 1 Photocopy of Barangay Clearance ·         Barangay Hall
c. 1 Photocopy of Police or NBI Clearance ·          PNP Station or NBI office
d. 1 Photocopy of MTC Clearance or RTC clearance ·           MTC/RTC
e. 2 2×2 Picture ·           Client
CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE
1. Proceed to City Treasurer’s Office (Window 9-15) for payment of Occupational Permit fee or Mayor’s Clearance Fee. 1.1   Receive payment and issue OR Mayor’s Clearance:

P 50.00

2 mins. CTO Cashier
2. Proceed to CPLIO and submit the complete requirements and receipt of payment for verification. 2.3   Verify the requirements and interview the applicants None 10 mins. ·     Leomer C. Grospe

·     Jerone V. Delacruz

·     Abdul Hakim Panolong

·     Kathlene May O. Tirso

·     Angelique P. Bulan

·     Kirt Jayson H. Estremera

2.4   Encode and print the occupational permit or mayor’s clearance
2.3 Sign and approve mayor’s clearance
3. Proceed to City Administrator Office for signature 3.1 Sign and approve Mayor’s clearance mayor’s clearance None 2 mins. City Administrative Office
4. Receive the Mayor’s Clearance 4.1 Release the Mayor’s Clearance None 1 min. ·     Leomer C. Grospe

·     Jerone V. Delacruz

·     Abdul Hakim Panolong

·     Kathlene May O. Tirso

·     Angelique P. Bulan

·     Kirt Jayson H. Estremera

TOTAL P 50.00  

15 mins.

  1. Issuance of Special Permit

Any person who shall hold a parade or motorcade, conduct promotional sale, sell firecrackers or other related activities shall first obtain a special permit before undertaking the activity. For this purpose, a written application in a prescribed form shall indicate the name, address of the applicant, the description of the activity, the place or places where the same will be conducted and such other pertinent information as may be required.

Office or Division: City Permits and License Inspection Office – Records Section
Classification: Simple Transaction
Type of Transaction: G2C – Government to Citizen
Who may avail: Any person
CHECKLIST OF REQUIREMENTS WHERE TO SECURE
a. Letter of Intent ·         Client
CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE
1. Proceed to City Admin Office and submit letter of intent for approval 1.1   Sign and approve the letter None 10 mins. City Admin Officer
2. Proceed to City Treasurer’s Office (Window 9-15) for payment of Special Permit. 2.1   Receive payment and issue OR  Motorcade/ Parade Special Permit:

P 500.00

Promotional Sale Permit:

P 200.00/day

Special Permit to sell firecracker:

P 500.00

Other Activities:

P 200.00/day

2 mins. CTO Cashier
3. Proceed to CPLIO and present approved letter of intent and the receipt of payment. 3.1   Verify the approved letter of intent and OR None 10 mins. ·      Erna B. Gallarde

·      Melita R. Bayaua

·      Henry P. Mapalad

·      Joanne B. Camacam

3.2   Encode and print the special permit
3.3 Sign and approve Special Permit
4. Receive the Special Permit 4.1 Release the Special Permit None 1 min.
TOTAL 23 mins.  
  1. Issuance of Certifications

This service allows the taxpayer or his authorized representative to obtain certificates pertaining to: Certificate of Business Retirement; Certificate of No Business; Certificate of Transfer of Business Ownership; Certificate of Change of Business Name; and other records relative to business licensing.

Office or Division: City Permits and License Inspection Office – Records Section
Classification: Simple Transaction
Type of Transaction: G2C – Government to Citizen
Who may avail: Business Owners and Individuals seeking for medical assistance, BIR purposes and other legal intent
CHECKLIST OF REQUIREMENTS WHERE TO SECURE
None
CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE
1. Proceed to City Treasurer’s Office (Window 9-15) for payment of Certification fee 1.1   Receive payment and issue OR  Certification Fee:

P 50.00

2 mins. CTO Cashier
2. Proceed to CPLIO and present receipt of payment. 2.1   Review the attached requirements None 10 mins. ·      Erna B. Gallarde

·      Melita R. Bayaua

·      Henry P. Mapalad

·      Joanne B. Camacam

2.2   Encode the certification
3. Receive the Certification 3.1 Release the certification None 1 min. CPLIO Administrative Aides
TOTAL P 50.00 13 mins.
 Annex 1
MAYOR’S PERMIT FEE
 CLASSIFICATION  MAYOR’S PERMIT FEE/ANNUM
A.     On the business of manufacturing, producing, exporting any article of commerce of whatever kind in nature          1,500.00
B.    On the business of wholesaling/distributors/retailing or dealing of any material of commerce of whatever kind on nature, except dealers of distilled spirits, wines and fermented liquors;
1.     Supermarkets          1,000.00
2.     Groceries              500.00
3.     Sari-sari stores              200.00
4.     General merchandises              500.00
5.     Dry goods              400.00
6.     Drug stores              400.00
7.     Poultry supplies              500.00
8.     Agricultural supplies              600.00
9.     Glass and aluminum supplies              300.00
10.  Foot wears              500.00
11.  Auto supplies/industrial supplies and spare parts              600.00
12.  Glass wares              350.00
13.  Hospital Equipment/supplies          1,000.00
C.    On the business of café, cafeterias, ice cream and refreshment parlors, soda fountains, carinderias, restaurants, food cafeterias and the like:
1.     Air-conditioned              800.00
2.     Ordinary (not air-conditioned)              400.00
D.    On the following business:
1.     Peanut, corn, palay dealer, wholesaler          1,000.00
2.     Grains dealer/retailer              500.00
3.     Baby cono              300.00
4.     Cono              300.00
5.     Kiskisan              300.00
6.     Rice and corn thresher              200.00
E.     On business of rendering or offering services:
1.     General engineering, general building and specialty contractors; Filling, demolition and salvage contractors and other contractors;
a)     Contractors              500.00
b)     General contractors          1,000.00
2.     Persons engaged in the installation of water system, gas or electrical light, heat or power.
a)     single proprietorship              100.00
b)     partnership              200.00
c)     corporation and other juridical person              300.00
3.      Proprietorship on the business of engraving, plating, plastic lamination, silk printing and similar business.              200.00
4.     Proprietors or operators of establishments for repainting of vehicles and heavy equipment, house for building              300.00
5.     Proprietors or operators of common carriers
a)     Mini-bus (PUB) per unit              300.00
b)     Jeepneys (PUJ) per unit              200.00
6.     Proprietors or operators of establishments of upholstery and repair furniture, vulcanizing shop and battery charging              300.00
7.     Proprietors or operators for the washing and greasing of vehicles              100.00
8.     Proprietors or operators of tire recapping, tire re-alignment and the like              100.00
9.  Proprietors or operators of the following business
a)     Furniture/sash factory              500.00
b)     Furniture/rattan finished products              400.00
c)     Lumber, dryer or hardware              800.00
d)     Lumber yard              500.00
e)     Bamboo dealer              200.00
f)       Pottery              200.00
g)     Other similar establishment not mentioned              200.00
10.  On dry cleaning or drying establishments, steam laundries and laundries using washing machine
11.  On shops for the repair of any of the following:
a)     Watch repair shop              200.00
b)     Air-con and refrigeration              400.00
c)     Electrical shop              300.00
d)     Radiator shop              100.00
e)     Auto repair shop              400.00
f)       Brake bonding and calibration shop              300.00
g)     Welding shop              300.00
h)     Shoe repair shop              200.00
i)       Other repair shop not mentioned              200.00
12.  On tailoring and dress shops              400.00
13.  On beauty parlors and barber shops
a)     Air-conditioned              500.00
b)     Not air-conditioned              300.00
15.  On photographic shops and video coverage          1,000.00
16.  On funeral parlors and embalming services          1,000.00
17.  On hotels and motels, pension houses, inns  and similar establishments forwarding establishments              500.00
18.  On printers, bookbinders, lithographers              300.00
19.  On private detectives, security or watchman agencies and janitorial services          1,000.00
20.  On all proprietors of vehicles engaged in  transporting/hauling of any all kinds of commodities of trade/commerce              500.00
21.  On proprietors of operators of rent-a-van business
a)     Car/unit              200.00
b)     Van/unit              400.00
22.  On the business of buying old coins and jewelries              100.00
23.  On money dealers and changers              400.00
24.  On proprietor or operators of photo machines              200.00
25.  On dealers of second hand and brand new vehicles machineries and motorcycles/ appliances          1,500.00
26.  On proprietors or operators of water refilling station              500.00
27.  On operators of computer shops              300.00
28.  On the business of internet services              300.00
29.  On the business of cable TV          2,500.00
30.  On rental of heavy equipment              400.00
31.  On framing shops              100.00
32.  On cellsites        10,000.00
33.  On all other establishments rendering similar services  not included above              200.00
F.     On lessors and sublessors
1.     On real estate              500.00
2.     On rental of furnitures, audio page system, sound system and the like              200.00
3.     On gasoline depot per tank              200.00
4.     On gasoline service stations, per pump              200.00
5.     On dealer of oil and liquified petroleum              300.00
G.    Amusement devices:
1.     Each jukebox machine              100.00
2.     Each machine of apparatus for visual entertainment              100.00
3.     Each apparatus for weighing persons              100.00
4.     Each device for games of skill              100.00
5.     Each coin-operated amusement machine              100.00
H.    Amusement Places
1)     Cocktail lounges, disco houses, bars, beer gardens and other similar establishments          2,000.00
2)     Cabarets, dance halls and dancing pavilions          2,000.00
3)     Social clubs, voluntary organizations or associations              500.00
4)     Bath houses, swimming pools and other similar places per establishment              500.00
5)     On bowling              500.00
6)  On circuses, carnavals and the like
a)  For the first ten (10) days              100.00
b)  For the 11th day and days thereafter                50.00
7)  On merry-go-round, roller coasters, ferries wheels, swings, shooting galleries and other contrivances or booth for the first ten (10) days
a)  For the first ten (10) days              250.00
b)  For the 11th day and days thereafter              100.00
8)  On billiard halls or pool tables
a)  For the first three (3) tables              200.00
b)  For each additional table              100.00
9)  Other amusement places not enumerated above              500.00
I.       On pawnshop, moneyshops, lending investors, finance and investment companies, insurance companies and banks, except the Central Bank of the Philippines, not withstanding the provisions of special laws to the contrary:
1.     Pawnshops          1,000.00
2.     Moneyshops          1,000.00
3.     Lending investors          1,500.00
4.     Financial and investment companies          2,000.00
5.     Insurance companies          2,000.00
6.     Commercial banks whether principal or branch office          2,000.00
7.     Savings banks and development banks          2,000.00
8.     Rural banks          2,000.00
9.     Educational Life Plan and/or memorial plan establishments          1,500.00
10.  Dealers in securities and foreign exchange dealers          1,000.00
11.  On memorial plan          1,000.00
J.     On boarding houses:
1)     Less than 10 boarders              100.00
2)     11 to 20 boarders              200.00
3)     21 to or more boarders              300.00
K.     On real estate dealers or subdivision   developers or operators          1,000.00
L.    On  private cemeteries and memorial parks               2,000.00
M.    On business of dealers in fermented liquor, distilled spirits and/or wines
a)     Wholesale dealers of foreign liquors              400.00
b)     Retail dealers  of foreign liquor              300.00
c)     Wholesale dealers of domestic liquors              200.00
d)     Retail dealers of domestic liquors              100.00
f)       Retail dealers of fermented liquors                50.00
g)     Retail dealers of tuba, basi or tapuy                50.00
N.    On travel and guide agencies
O.     On business of consulting or technical consulting firms              500.00
P.     On private school or educational institution:
1)     Less than 100 enrollment              200.00
2)     100 but not more than 150 enrollees              300.00
3)     Above 150 enrollment              500.00
Q.    On private hospitals or clinic
1)     Less than 10 bed capacity              500.00
2)     10 bed to 25 bed capacity              650.00
3)     25 bed to 50 capacity              800.00
4)     100 bed and above          1,000.00
5)     Medical clinics, dental clinics, optical  clinics, derma clinic              500.00
6)     Diagnostic laboratories, ultra sound and X-ray              500.00
R.     On electric companies and private telephone companies          2,000.00
S. On other business not enumerated in the section of this article  
1)     Ice plant/dressing plant          1,000.00
2)     Steel and iron works              500.00
3)     Piggery/poultry              500.00
4)     Fishpond              500.00
5)     Butcher              500.00
6)     Meat vendor              400.00
7)     Fish vendor              400.00
8)     Dried fish              400.00
9)     Dressed chicken              400.00
10)  Bakery and bakeshop              500.00
11)  Balut processor/food processing              500.00
12)  Frozen food              500.00
13)  Junk shop              400.00
14)  Printing press              400.00
15)  On flower shop/balloons and fireworks              400.00
16  On vegetable vendor              200.00
17)  On computer sales/rentals              300.00
18)  On rental of VHS/VCD/DVD              200.00
19)  On machine shop              500.00
20)  On LPG dealer              400.00
21)  On lotto outlet          1,000.00
22)  On bus terminal/airport booking office          1,000.00
23)  On training and service center              500.00
24)  On service office/display center              500.00
25)  On gymnasium              500.00
26)  On newstand              300.00
27)  On grinder              300.00
28)  On ornamental garden              400.00
29)  On religious articles              100.00
30)  On vehicular emission testing center              100.00
31)  Certified seeds              400.00
32)  Accounting office              500.00
33)  Barbecue stand              200.00
34)  Key duplicate, locksmith              200.00
35)  Fireworks          1,000.00
36)  Other business not enumerated above              300.00

Annex 2

SECTION 2M.02. IMPOSITION OF TAX
Chapter 2. Article M. Taxes on Business
Revised Revenue Code of Santiago City
Ordinance No. 6thCC-27
A. MANUFACTURERS; ASSEMBLERS; REPACKERS; PROCESSORS; BREWERS; DISTILLERS; RECTIFIERS; COMPOUNDERS OR LIQUORS; DISTILLED SPIRITS; WINES; MANUFACTURERS OF ANY ARTICLE OF COMMERCE
  AMOUNT OF GROSS SALES/RECEIPTS FOR THE PRECEDING CALENDAR YEAR:  TAX PER ANNUM
LESS THAN 10,000.00                       181.50
10,000.00 OR MORE BUT LESS THAN 15,000.00                       242.00
15,000.00 OR MORE BUT LESS THAN 20,000.00                       332.20
20,000.00 OR MORE BUT LESS THAN 30,000.00                       480.00
30,000.00 OR MORE BUT LESS THAN 40,000.00                       762.00
40,000.00 OR MORE BUT LESS THAN 50,000.00                       907.50
50,000.00 OR MORE BUT LESS THAN 75,000.00                    1,452.00
75,000.00 OR MORE BUT LESS THAN 100,000.00                    1,815.00
100,000.00 OR MORE BUT LESS THAN 150,000.00                    2,420.00
150,000.00 OR MORE BUT LESS THAN 200,000.00                    3,025.00
200,000.00 OR MORE BUT LESS THAN 300,000.00                    4,235.00
300,000.00 OR MORE BUT LESS THAN 500,000.00                    6,050.00
500,000.00 OR MORE BUT LESS THAN 750,000.00                    8,800.00
750,000.00 OR MORE BUT LESS THAN 1,000,000.00                  11,000.00
1,000,000.00 OR MORE BUT LESS THAN 2,000,000.00                  15,125.00
2,000,000.00 OR MORE BUT LESS THAN 3,000,000.00                  18,150.00
3,000,000.00 OR MORE BUT LESS THAN 4,000,000.00                  21,780.00
4,000,000.00 OR MORE BUT LESS THAN 5,000,000.00                  25,410.00
5,000,000.00 OR MORE BUT LESS THAN 6,500,000.00                  26,812.50
6,500,000.00 OR MORE 0.41%
B. WHOLESALERS; DISTRIBUTORS; DEALERS
 
  AMOUNT OF GROSS SALES/RECEIPTS FOR THE PRECEDING CALENDAR YEAR:  TAX PER ANNUM
LESS THAN 1,000.00                          19.80
1,000.00 OR MORE BUT LESS THAN 2,000.00                          36.30
2,000.00 OR MORE BUT LESS THAN 3,000.00                          55.00
3,000.00 OR MORE BUT LESS THAN 4,000.00                          79.20
4,000.00 OR MORE BUT LESS THAN 5,000.00                       110.00
5,000.00 OR MORE BUT LESS THAN 6,000.00                       133.10
6,000.00 OR MORE BUT LESS THAN 7,000.00                       157.30
7,000.00 OR MORE BUT LESS THAN 8,000.00                       181.50
8,000.00 OR MORE BUT LESS THAN 10,000.00                       195.00
10,000.00 OR MORE BUT LESS THAN 15,000.00                       242.00
15,000.00 OR MORE BUT LESS THAN 20,000.00                       302.50
20,000.00 OR MORE BUT LESS THAN 30,000.00                       363.00
30,000.00 OR MORE BUT LESS THAN 40,000.00                       484.00
40,000.00 OR MORE BUT LESS THAN 50,000.00                       726.00
50,000.00 OR MORE BUT LESS THAN 75,000.00                    1,089.00
75,000.00 OR MORE BUT LESS THAN 100,000.00                    1,452.00
100,000.00 OR MORE BUT LESS THAN 150,000.00                    2,057.00
150,000.00 OR MORE BUT LESS THAN 200,000.00                    2,662.00
200,000.00 OR MORE BUT LESS THAN 300,000.00                    3,630.00
300,000.00 OR MORE BUT LESS THAN 500,000.00                    4,840.00
500,000.00 OR MORE BUT LESS THAN 750,000.00                    7,260.00
750,000.00 OR MORE BUT LESS THAN 1,000,000.00                    9,680.00
1,000,000.00 OR MORE BUT LESS THAN 2,000,000.00                  11,000.00
2,000,000.00 OR MORE 0.55%
* The businesses enumerated in paragrap (a) above shall no longer be subject to the tax on wholesalers, distributors, or dealers provided in this article
C. ON EXPORTERS, MANUFACTURERS, MILLERS, PRODUCERS, WHOLESALERS, DISTRIBUTORS, DEALERS OR RETAILERS OF ESSENTIAL COMMODITIES
1/2 OF THE RATES PRESCRIBED UNDER SUBSECTIONS (A), (B) AND (D) OF THIS ARICLE
 
1 RICE AND CORN
2 WHEAT OR CASSAVA FLOUR, MEAT, DAIRY PRODUCTS, LOCALLY MANUFACTURED PROCESSED FOOD, SUGAR, SALT, AGRICULTURAL MARINE, FRESH WATER PRODUCTS
3 COOKING OIL AND COOKING GAS
4 LAUNDRY SOAP, DETERGENTS & MEDICINE
5 AGRICULTURAL IMPLEMENTS, EQUIPMENT AND POST-HARVEST FACILITIES, FERTILIZERS, PESTICIDES, INSECTICIDES, HERBICIDES AND OTHER FARM INPUTS
6 POULTRY FEEDS AND OTHER ANIMAL FEEDS
7 SCHOOL SUPPLIES
8 CEMENT
a Manufacturers
 
  AMOUNT OF GROSS SALES/RECEIPTS FOR THE PRECEDING CALENDAR YEAR:  TAX PER ANNUM
LESS THAN 10,000.00                          90.75
10,000.00 OR MORE BUT LESS THAN 15,000.00                       121.00
15,000.00 OR MORE BUT LESS THAN 20,000.00                       166.10
20,000.00 OR MORE BUT LESS THAN 30,000.00                       240.00
30,000.00 OR MORE BUT LESS THAN 40,000.00                       381.00
40,000.00 OR MORE BUT LESS THAN 50,000.00                       453.75
50,000.00 OR MORE BUT LESS THAN 75,000.00                       726.00
75,000.00 OR MORE BUT LESS THAN 100,000.00                       907.50
100,000.00 OR MORE BUT LESS THAN 150,000.00                    1,210.00
150,000.00 OR MORE BUT LESS THAN 200,000.00                    1,512.50
200,000.00 OR MORE BUT LESS THAN 300,000.00                    2,117.50
300,000.00 OR MORE BUT LESS THAN 500,000.00                    3,025.00
500,000.00 OR MORE BUT LESS THAN 750,000.00                    4,400.00
750,000.00 OR MORE BUT LESS THAN 1,000,000.00                    5,500.00
1,000,000.00 OR MORE BUT LESS THAN 2,000,000.00                    7,562.50
2,000,000.00 OR MORE BUT LESS THAN 3,000,000.00                    9,075.00
3,000,000.00 OR MORE BUT LESS THAN 4,000,000.00                  10,890.00
4,000,000.00 OR MORE BUT LESS THAN 5,000,000.00                  12,705.00
5,000,000.00 OR MORE BUT LESS THAN 6,500,000.00                  13,406.25
6,500,000.00 OR MORE 0.21%
b Wholesalers, Distributors, Dealers
 
  AMOUNT OF GROSS SALES/RECEIPTS FOR THE PRECEDING CALENDAR YEAR:  TAX PER ANNUM
LESS THAN 1,000.00                            9.90
1,000.00 OR MORE BUT LESS THAN 2,000.00                          18.15
2,000.00 OR MORE BUT LESS THAN 3,000.00                          27.50
3,000.00 OR MORE BUT LESS THAN 4,000.00                          39.60
4,000.00 OR MORE BUT LESS THAN 5,000.00                          55.00
5,000.00 OR MORE BUT LESS THAN 6,000.00                          66.55
6,000.00 OR MORE BUT LESS THAN 7,000.00                          78.65
7,000.00 OR MORE BUT LESS THAN 8,000.00                          90.75
8,000.00 OR MORE BUT LESS THAN 10,000.00                          97.50
10,000.00 OR MORE BUT LESS THAN 15,000.00                       121.00
15,000.00 OR MORE BUT LESS THAN 20,000.00                       151.25
20,000.00 OR MORE BUT LESS THAN 30,000.00                       181.50
30,000.00 OR MORE BUT LESS THAN 40,000.00                       242.00
40,000.00 OR MORE BUT LESS THAN 50,000.00                       363.00
50,000.00 OR MORE BUT LESS THAN 75,000.00                       544.50
75,000.00 OR MORE BUT LESS THAN 100,000.00                       726.00
100,000.00 OR MORE BUT LESS THAN 150,000.00                    1,028.50
150,000.00 OR MORE BUT LESS THAN 200,000.00                    1,331.00
200,000.00 OR MORE BUT LESS THAN 300,000.00                    1,815.00
300,000.00 OR MORE BUT LESS THAN 500,000.00                    2,420.00
500,000.00 OR MORE BUT LESS THAN 750,000.00                    3,630.00
750,000.00 OR MORE BUT LESS THAN 1,000,000.00                    4,840.00
1,000,000.00 OR MORE BUT LESS THAN 2,000,000.00                    5,500.00
2,000,000.00 OR MORE 0.28%
 
d Retailers  
   
GROSS SALES RECEIPT FOR THE PRECEDING YEAR  RATE OF TAX PER ANNUM
MORE THAN 50,000.00 BUT NOT OVER 400,000.00 1.10%
MORE THAN 400,000.00 0.55%
D. ON RETAILERS
 
GROSS SALES RECEIPT FOR THE PRECEDING YEAR  RATE OF TAX PER ANNUM
MORE THAN 50,000.00 BUT NOT OVER 400,000.00 2.20%
MORE THAN 400,000.00 1.10%
E CONTRACTORS
 
ARRASTRE ABD STEVEDORING
BARBERSHOPS
BATTERY CHARGING
BEAUTY PARLORS
BOOKBINDERS
CINEMATOGRAPHIC FILM OWNERS, LESSORS AND DISTRIBUTORS
COMMERCIAL AND IMMIGRATION BROKERS
DOCKYARDS
DRESS SHOPS
DRY-CLEANING & DYEING
ENGRAVING, PLATING, LAMINATION
FILLING, DEMOLITION AND SALVAGE WORKS
FORWARDING ESTABLISHMENTS
FUNERAL PARLORS
FURNITURE SHOPS
GENERAL BUILDING
GENERAL ENGINEERING
GREASING
HOTELS
INSTALLATION OF ELECTRIC LIGHTS
INSTALLATION OF GAS
INSTALLATION OF HEAT
INSTALLATION OF WATER SYSTEM
LITHOGRAPHERS
LODGING HOUSES
MASSAGE CLINICS
MASTER PLUMBERS
MILLINERS AND HATTERS
MINE DRILLING APPARATUS
MOTELS
PARKING LOT
PHOTOGRAPHIC STUDIOS
PLANING
PRINTERS
PUBLISHERS
RECAPPING
REPAINTING
REPAIR OF ANY KIND OF MECHANICAL AND ELECTRICAL DEVICES
REPAIR OF APPARATUS
REPAIR OF FURNITURE
REPAIR OF INSTRUMENTS
REPAIR OF SHOE
REPAIRING
SAUNA
SIGN PAINTERS
SLENDERIZING AND BODY-BUILDING SALOON
SMELTING PLANTS
STEAM LAUNDRIES
SURFACING AND RE-CUTTING OF LUMBER AND SAWMILLS
TAILOR SHOPS
TURKISH AND SWEDISH BATHS
UPHOLSTERING
USING WASHING MACHINES
VULCANIZING
WAREHOUSING
WASHING
  AMOUNT OF GROSS SALES/RECEIPTS FOR THE PRECEDING CALENDAR YEAR:  TAX PER ANNUM
LESS THAN 5,000.00                          30.25
5,000.00 OR MORE BUT LESS THAN 10,000.00                          67.76
10,000.00 OR MORE BUT LESS THAN 15,000.00                       114.95
15,000.00 OR MORE BUT LESS THAN 20,000.00                       182.05
20,000.00 OR MORE BUT LESS THAN 30,000.00                       302.50
30,000.00 OR MORE BUT LESS THAN 40,000.00                       423.50
40,000.00 OR MORE BUT LESS THAN 50,000.00                       605.00
50,000.00 OR MORE BUT LESS THAN 75,000.00                       968.00
75,000.00 OR MORE BUT LESS THAN 100,000.00                    1,452.00
100,000.00 OR MORE BUT LESS THAN 150,000.00                    2,178.00
150,000.00 OR MORE BUT LESS THAN 200,000.00                    2,904.00
200,000.00 OR MORE BUT LESS THAN 250,000.00                    3,993.00
250,000.00 OR MORE BUT LESS THAN 300,000.00                    5,082.00
300,000.00 OR MORE BUT LESS THAN 400,000.00                    6,776.00
400,000.00 OR MORE BUT LESS THAN 500,000.00                    9,075.00
500,000.00 OR MORE BUT LESS THAN 750,000.00                  10,175.00
750,000.00 OR MORE BUT LESS THAN 1,000,000.00                  11,275.00
1,000,000.00 OR MORE BUT LESS THAN 2,000,000.00                  12,650.00
2,000,000.00 OR MORE 0.55%
F    
1 Welding shops
2 service stations
3 white/blue printing, recopying, or photocopying services
4 assaying laboratories
5 advertising agencies
6 shops for shearing animals
7 vaciador shops
8 stables
9 construction of motor vehicles, animal drawn vehicles, bicycles, and/or tricycles
10 lathe machine shops
11 furniture shops
12 proprietors of bulldozers and other heavy equipment available to others for consideration
  AMOUNT OF GROSS SALES/RECEIPTS FOR THE PRECEDING CALENDAR YEAR:  TAX PER ANNUM
LESS THAN 5,000.00                          15.13
5,000.00 OR MORE BUT LESS THAN 10,000.00                          33.88
10,000.00 OR MORE BUT LESS THAN 15,000.00                          57.48
15,000.00 OR MORE BUT LESS THAN 20,000.00                          91.03
20,000.00 OR MORE BUT LESS THAN 30,000.00                       151.25
30,000.00 OR MORE BUT LESS THAN 40,000.00                       211.75
40,000.00 OR MORE BUT LESS THAN 50,000.00                       302.50
50,000.00 OR MORE BUT LESS THAN 75,000.00                       484.00
75,000.00 OR MORE BUT LESS THAN 100,000.00                       726.00
100,000.00 OR MORE BUT LESS THAN 150,000.00                    1,089.00
150,000.00 OR MORE BUT LESS THAN 200,000.00                    1,452.00
200,000.00 OR MORE BUT LESS THAN 250,000.00                    1,996.50
250,000.00 OR MORE BUT LESS THAN 300,000.00                    2,541.00
300,000.00 OR MORE BUT LESS THAN 400,000.00                    3,388.00
400,000.00 OR MORE BUT LESS THAN 500,000.00                    4,537.50
500,000.00 OR MORE BUT LESS THAN 750,000.00                    5,087.50
750,000.00 OR MORE BUT LESS THAN 1,000,000.00                    5,637.50
1,000,000.00 OR MORE BUT LESS THAN 2,000,000.00                    6,325.00
2,000,000.00 OR MORE 0.28%
G BANKS, BANKING INSTITUTIONS AND OTHER FINANCIAL INSTITUTIONS
   TAX PER ANNUM      0.75%
*shall submit a notarized joint statement of annual Income signed by the designated Officer of the Head Office and the Branch Manager
H.    
1 cafes, cafeterias, ice cream and other refreshment parlors, restaurants, soda fountain bars, carinderias or food caterers;
2 Amusement places
3 commission agents
4 lessors,dealers, brokers of real estate
5 on travel agencies and travel agents
6 on boarding houses, pension houses, motel, aprtments, apartells, and condominium
7 subdivision owners/ private cemeteries and memorial parks
8 privately owned markets
9 boarding houses
10 cockpit operations
11 operators of cable network system
12 operators of computer services establishment
13 general consultancy services
14 water refilling station
15 all other similar activities consisting essentially of the sales of service for a fee
     TAX PER ANNUM – 2.2%  
I. Peddlers
 TAX PER ANNUM – PHP 75
J. Operators of Public untility vehicles
 
  Air-conditioned buses                    2,000.00
  buses w/o aircon                    1,500.00
  “mini” Buses                    1,000.00
  Jeepneys/Fieras/Tamaraws                       500.00
    Taxis                       500.00