Office Of The Municipal Treasurer

Office Of The Municipal Treasurer

 

ISSUANCE OF BUSINESS PERMITS AND LICENSES

 

  1. About The Service:

Business Permits and Licenses is a provision from the revised Revenue Code of Floridablanca under Ordinance No.02, Article II, January 16, 2006.

 

One Stop Shop is being practiced in the municipality every January of each year.  This shortens the processing time in the issuance of Business Permits and Licenses and make all other offices more accessible to the clients.

 

  1. Who Can Avail The Service:

All investors who wants to put up business in the municipality.

 

  1. Requirement(s):

FOR NEW BUSINESS

  1. Barangay Business Clearance (from the Brgy. where the business is located)
  2. Locational/Zoning Clearance (from the MPDC office)
  3. DTI registration for Single Proprietorship

SEC registration for Corporations

  1. Community Tax Certificate B

 

FOR RENEWAL OF BUSINESS

  1. Barangay Business Clearance

Financial Statement or Statement of Sales and Gross Receipts

  1. Community Tax Certificate B

 

  1. Fee(s):

FOR NEW BUSINESS

In the case of Newly started business the tax shall be one twentieth of one percent (1/20 of 1%) of the capital investment.  In the succeeding calendar year, regardless of when the business started to operate, the tax shall be based on the Gross Receipts of the preceding calendar year or any fraction thereof, as provided in the pertinent schedule of this Article.

FOR RENEWAL OF BUSINESS

On Retailers:           (Article A, Sec. 2A.02 – d)

Gross Sales/Receipts for thePreceding Year Rate of Tax Per Annum
400,000.00 or less 2 %
More than 400,000.00 1 %

 

The role of one per cent (1%) per annum shall be imposed on sales in excess of the Four Hundred Pesos (Php 400,000.00)

 

On Banks and other Financial Institutions at the rate of fifty percent of one percent (50% of 1%) of the gross receipts of the preceding calendar year derived from interests, commissions and discounts from lending activities, income from financial leasing, dividends, returns on property, and profit from exchange or sale of property, insurance premiums.

 

On manufacturers, assemblers, re-packers, processors, brewers, distillers, rectifiers and compounders of liquors, distilled spirits, and wines or manufacturers of any article of commerce of whatever kind of nature.  In accordance with the following schedule:  (Article A Sec. 2A.02.a)

 

Amount of Gross Sales/ReceiptsFor the Preceding Calendar Year Amount of Tax Per Annum
Less than 10,000.00 165.00
10,000.00 or more but less than 15,000.00 220.00
15,000.00 or more but less than 20,000.00 302.00
20,000.00 or more but less than 30,000.00 440.00
30,000.00 or more but less than 40,000.00 660.00
40,000.00 or more but less than 50,000.00 825.00
50,000.00 or more but less than 75,000.00 1,320.00
75,000.00 or more but less than 100,000.00 1,650.00
100,000.00 or more but less than 150,000.00 2,200.00
150,000.00 or more but less than 200,000.00 2,750.00
200,000.00 or more but less than 300,000.00 3,850.00
300,000.00 or more but less than 500,000.00 6,500.00
500,000.00 or more but less than 750,000.00 8,000.00
750,000.00 or more but less than 1,000,000.00 10,000.00
1,000,000.00 or more but less than 2,000,000.00 13,750.00
2,000,000.00 or more but less than 3,000,000.00 16,500.00
3,000,000.00 or more but less than 4,000,000.00 19,800.00
4,000,000.00 or more but less than 5,000,000.00 23,100.00
5,000,000.00 or more but less than 6,500,000.00 24,375.00
6,500,000.00 or more At a rate not exceeding thirty seven and half percent (37-1/2%) of one percent (1%)

 

On wholesalers, distributors, or dealers in any article of commerce of whatever kind or nature in accordance with the following schedules:  (Article A Sec. 2A.02.b)

 

Amount of Gross Sales/ReceiptsFor the Preceding Calendar Year Amount of Tax Per Annum
Less than 1,000.00 18.00
1,000.00 or more but less than 2,000.00 33.00
2,000.00 or more but less than 3,000.00 60.00
    3,000.00 or more but less than 4,000.00 72.00
4,000.00 or more but less than 5,000.00 100.00
5,000.00 or more but less than 6,000.00 121.00
6,000.00 or more but less than 7,000.00 143.00
7,000.00 or more but less than 8,000.00 165.00
8,000.00 or more but less than 10,000.00 187.00
10,000.00 or more but less than 15,000.00 220.00
15,000.00 or more but less than 20,000.00 275.00
20,000.00 or more but less than 30,000.00 330.00
30,000.00 or more but less than 40,000.00 440.00
40,000.00 or more but less than 50,000.00 660.00
50,000.00 or more but less than 75,000.00 990.00
75,000.00 or more but less than 100,000.00 1,320.00
100,000.00 or more but less than l50,000.00 1,870.00
150,000.00 or more but less than 200,000.00 2,420.00
200,000.00 or more but less than 300,000.00 3,300.00
300,000.00 or more but less than 600,000.00 4,440.00
600,000.00 or more but less than 750,000.00 6,600.00
750,000.00 or more but less than 1,000,000.00 8,800.00
1,000,000.00 or more but less than 2,000,000.00 10,000.00
2,000,000.00 or more At a rate not exceeding fifty percent (50%) of one percent (1%)

 

On Contractors and other independent contractors, cafes, cafeterias, ice cream and other refreshment parlors, restaurants, soda fountains bars, carinderias or food caterers, amusement places including places wherein actively participate without making bets or wagers, including but not limited to night clubs, or day clubs, cocktail lounges, cabarets or dance halls, karaoke bars, skating rinks, bath houses, swimming pools, exclusive clubs such as country and sports clubs, resorts and other similar places, billiard and pool tables, bowling alleys, circuses, carnivals, merry-go-rounds, roller coasters, ferries wheels, shooting galleries, and other similar contrivances, theaters and cinema houses, boxing studio, race tracks, cockpits and other similar establishments.

 

Commission agents, lessor’s, dealers, brokers of real estate, travel agencies and travel agents, boarding houses, motels, pensions houses, apartments, apartelles and condominiums.

 

Subdivision owners/Private cemeteries and Memorial Parks, Privately owned markets, Hospitals, medical clinics, dental clinics, therapeutic clinics, medical laboratories, dental laboratories.

 

Operators of Cable Network System, Operators of computer services establishments, General Consultancy services, all other similar activities consisting essentially of the sales of services for a fee.  (Article A Sec. 2A.02.c, g)

 

Amount of Gross Sales/ReceiptsFor the Preceding Calendar Year Amount of Tax Per Annum
Less than 5,000.00 27.50
5,000.00 or more but  less than 10,000.00 61.50
10,000.00 or more but  less than 15,000.00 104.50
15,000.00 or more but less than 20,000.00 165.00
20,000.00 or more but less than 30,000.00 275.00
30,000.00 or more but less than 40,000.00 385.00
40,000.00 or more but less than 50,000.00 550.00
50,000.00 or more but less than 75,000.00 880.00
75,000.00 or more but less than 100,000.00 1,320.00
100,000.00 or more but less than 150,000.00 1,980.00
150,000.00 or more but less than 200,000.00 2,640.00
200,000.00 or more but less than 250,000.00 3,630.00
250,000.00 or more but less than 300,000.00 4,620.00
300,000.00 or more but less than 400,000.00 6,160.00
400,000.00 or more but less than 500,000.00 8,250.00
500,000.00 or more but less than 750,000.00 9,250.00
750,000.00 or more but less than 1,000.000.00 10,250.00
1,000,000.00 or more but less than 2,000,000.00 11,500.00
2,000,000.00 or more At a rate not exceeding fifty percent (50%) of one percent (1%).

 

  Mayor’s Permit Fee on Business Amount of Tax Per Annum
On Manufacturers/Importers/Producers
                Small 500.00
                Medium 1,000.00
                Large 2,000.00
On Banks and Other Financial Institutions
                Small 1,000.00
                Medium 3,000.00
                Large 5,000.00
On Contractors / Service Establishments / Wholesalers / Retailers / Dealers / Distributors and Other Businesses
                Small 400.00
                Medium 800.00
                Large 1,000.00
On Transloading Operations
                Medium 2,000.00
                Large 4,000.00
Fire Inspection Fee 50.00
Sanitary Inspection Fee 100.00
Electrical Inspection Fee 100.00
Locational/Zoning Certificate 250.00
Garbage Fee        :
                Hospitals, Clinics and similar                 businesses, Sari Sari Stores 300.00
  Mayor’s Permit Fee on Business Amount of Tax Per Annum
                Vegetables and Fruit Vendors,                 Buco Vendors 1,200.00
                Wet Market 600.00
                Ambulant Vendors 600.00
                Schools (according to size of                 school) To be determined by                 the Mun. Treasurer
                                Small 1,000.00
                                Medium 1,500.00
                                Large 2,000.00
                Sticker 50.00
                Business Plate 250.00

 

Payments may be paid annually, bi-annual or quarterly.  Payments are due on the first twenty (20) days of the quarter.

 

RETIREMENT OR TERMINATION OF BUSINESS

Based on Current Sales

 

The client shall submit a sworn statement of the Gross Sales for the current calendar year within thirty (30) days following the closure.  Any tax due shall be paid first before any business is fully terminated.

 

  1. Availability Of The Service:

Monday to Friday – From 08:00 AM to 05:00 PM

 

REAL PROPERTY TAX

 

  1. About The Service:

The Real Estate Tax is an obligation by any Filipino in the state who owns a Real Property in the Philippines as mandated by the constitution.  After the payment of Real Property Tax, a taxpayer will be issued a tax clearance if he/she required so or as the need arises and all payments made during the year are recorded in the Registry Book of Real Property which are segregated per Barangay for records and future references.

 

  1. Who Can Avail The Service:

All Property owners within the municipality

 

  1. Requirement(s):
    1. Official Receipt of Previous Payments or Certificate of Title
    2. Notice of Assessment

 

  1. Fee(s):

The rate of tax is two percent (2%) of the assessed value of the property and payable every year which divided into the following:

Basic Tax – which is distributed to:

  1. Municipality –           40%
  2. Provincial –           35%
  3. Barangay –           25%

 

Special Educational Fund (SEF) – which is distributed to:

  1. Municipality –           50%
  2. Provincial –           50%

Payments made during the first quarter of the year is called Early Payments of which the taxpayer is given a ten percent (10%) discount, whereas delinquency in payment bears a penalty of two percent (2%) per month from the time of delinquency up to the time of payment but not exceeding seventy two percent (72%).

 

  1. Availability Of The Service:

Monday to Friday – From 08:00 AM to 05:00 PM

 

COMMUNITY TAX CERTIFICATE

 

  1. About The Service:

Community Tax Certificate is required to every citizen who needs clearances such as Barangay Clearance, Police Clearance and for Notarial purposes.

 

  1. Who Can Avail The Service:

All citizens eighteen (18) years old and above

  1. Requirement(s):

None

 

  1. Fee(s):

For Voluntary:

Basic                            5.00

Voluntary                      5.00

10.00

 

For Professionals and employees:

Based on Gross Income – 1.00 for every One thousand (1,000.00) of the Gross Income.

 

For Business:

Single Proprietorship – 1.00 for every One thousand (1,000.00) of the Gross Sales or Receipts.

 

 For Corporations:

New Business – Basic of Php 500.00

Renewal of Business – 2.00 for every 5,000.00 of the Gross Sales or Receipts

 

  1. Availability Of The Service:

Monday to Friday – From 08:00 AM to 05:00 PM