The Softbroom Capital of the North, and Premier Highland Vegetable Producer, & Adventure Tourism Paradise of La Union
Issuance of Business Permit
A business permit or license is issued to qualified individuals, partnerships and corporations who wish to establish business in the Municipality of San Gabriel. It shall be paid within the first 20 days of January. Failure to pay the tax prescribed within the time required shall subject the taxpayers to a surcharge of 25% of fees due.
Office or Division: | TREASURY OFFICE | |||
Classification: | Simple | |||
Type of Transaction: | G2C, G2B | |||
Who may avail: | All who wish to conduct business within the Municipality (Sole Proprietorship, Partnerships, Corporations) | |||
CHECKLIST OF REQUIREMENTS | WHERE TO SECURE | |||
Unified Form (1 original) | Treasury Office- Table 2 | |||
Barangay Clearance (1 original) | Barangay hall where the business is located | |||
Community Tax Certificate (1 original) | Barangay hall or Treasury office | |||
DTI (1 Photocopy) | Department of Trade and Industry | |||
SEC (Corporation) (1 Photocopy) | 3rd floor, Newton Plaza Bldg. Cor. Leonard Wood Road, No. 42 Claro M. Recto St., Baguio City. | |||
BIR (1 Photocopy) | San Fernando City, La Union | |||
CDA Registration (*for cooperatives only) (1 Photocopy) | 3rd Floor EDNCP bldg.., 358 Magsaysay Avenue, Baguio City. | |||
Occupancy Permit | Municipal Planning and Development Office, 1st Floor, Municipal bldg.. | |||
PHIC Clearance (1 original) *for businesses w/ Employees | Ground Floor, CSI Mall, San Fernando City | |||
SSS Clearance(1 Photocopy) | SSS Office, Gov’t Center, San Fernando City | |||
Contract of Lease, If Lessee (1 Photocopy) | From the Lessor | |||
CLIENT STEPS | AGENCY ACTIONS | FEES TO BE PAID | PROCESSING TIME | PERSON RESPONSIBLE |
1. Secure and fill out the Unified form 1.1 Submit the requirements | 1. Give the unified form to the client 1.1 Validate And review the documents and assess eligibility based on record of businesses with occupancy permits transmitted previously by the Municipal Engineers office. 1.2 Assess business taxes, charges and fees then prepare Tax Order Payment (TOP). 1.3. .Endorse the Form to the BFP (Fire Safety Clearance), MPDO (Locational Clearance) 1.4. Prepare the Permit 1.5 Endorse to the Mayor’s office for Signature | None | 3 hours | Admin Aide IV/Revenue Collection Clerk III – Treasury Office
Municipal Mayor- Mayors Office |
2. Pay the computed fees. | 2.Receive Payment 2.1 Issue the Official Receipt | Refer to Table 7.1 below. | 5 Minutes | Admin Aide IV/Revenue Collection Clerk III – Treasury Office |
3.Claim the Official Receipt and Mayor’s Permit and other clearances | 3.Issue the Mayor’s Permit and other Clearances | None | 5 Minutes | Admin Aide IV/Revenue Collection Clerk III – Treasury Office |
Table 7.1 FEES/CHARGES PER TAX ORDINANCE:
A. On the business of manufacturing, producing, exporting or importing of any article of commerce of whatever kind and nature | PHP 1,500.00 |
B. on the business of wholesaling, retailing or selling of any article of commerce of whatever kind and nature except dealers of any article of commerce of whatever kind and nature except dealers of distilled spirits, wines and fermented liquors. | PHP 750.00 |
C. Retailers of any kinds except distilled spirits, wines, fermented liquors, cigar cigarettes | PHP 120.00 |
D. On the business of Cafes, cafeterias, ice cream and refreshment parlors, soda fountains, carinderias, restaurants, food caterers, and the like | PHP 240.00 |
E. On rice and corn | PHP 180.00 |
F. Fish Vending | PHP180.00 |
G. Meat Vending | PHP430.00 |
H. Butcher’s Fee/Permit | PHP60.00 |
I. Meat Handlers Fee/Permit | PHP60.00 |
J. On Business Rendering or Offering services: |
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1. General Engineering, general building and especial contractors, filling demolition and salvage contractors and other contractors: |
|
-Assets less than 100,000.00 | PHP500.00 |
-More than 100,000.00 but less than 500,000.00 | PHP1000.00 |
-Assets of 500,000.00 and above | PHP1500.00 |
NOTE: Based on the Balance Sheet of the Preceding Year |
|
2. Persons engaged in the installation of water systems, gas, or electric light, heat or power, cable TV network, telecommunications Network (Landline, cellphones) |
|
-Single Proprietorship | PHP1500.00 |
-Partnership | PHP3000.00 |
-Corporation or Other Juridical Person | PHP4500.00 |
3. Proprietors on the business of engraving, plating, plastic lamination, sign painting, and similar business | PHP60.00 |
4. Proprietors or operators of repair shops for vehicles and heavy equipment’s |
|
-Assets of less than P20,000.00 | PHP60.00 |
-Assets of more than P20,000.00 but less than P100,000.00 | PHP120.00 |
-Assets of P100,000.00 or more | PHP240.00 |
5. Proprietors op operators of establishments for repainting of vehicle and heavy equipments housing or building painter | PHP120.00 |
6. Proprietors or operators of establishments of upholstery and repair furniture and vulcanizing battery charging | PHP120.00 |
7. Proprietors or operators of common carriers: |
|
-Mini-bus (PUB) per unit | PHP120.00 |
-Jeepneys (PUJ) per unit | PHP60.00 |
8. Proprietors or operators of establishments for the washing and greasing of vehicles and heavy equipment | PHP90.00 |
9. Proprietors or operators of tire recapping, tire re-alignment and the like | PHP120.00 |
10. Proprietors or operators of furniture hops, planning or surfacing and re-cutting of lumber, contractor of saw logs belonging to other and iron works. | PHP300.00 |
11. On dry cleaning and drying establishment steam laundries and laundries using washing machines | PHP100.00 |
12. On shops for the repair of every kind of mechanical and electrical devices, instrument, apparatus | PHP150.00 |
13. On establishments of lots for parking purposes | PHP100.00 |
14. On tailoring shops and dress shops |
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-less than 5 sewing machines | PHP100.00 |
-each additional machine in excess of five | PHP50.00 |
15. On beauty parlors and barber shops |
|
-ordinary | PHP150.00 |
-air-conditioned | PHP200.00 |
16. On photographic shops, video shops and similar establishments | PHP150.00 |
17. On funeral parlors and embalming establishments | PHP300.00 |
18. On printers, bookbinders, lithographs | PHP150.00 |
19. On commercial and immigration brokers | PHP150.00 |
20. On cinematographic film owners, lessors and distributors | PHP150.00 |
21. Proprietor of medical clinic, dental clinic, reflexology, acupuncture acupressure, health clinics and other related businesses | PHP250.00 |
22. Owner of sound system for hire | PHP100.00 |
23. On all other establishments rendering services not included above | PHP150.00 |
K. on lessors and/or sub lessors |
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1. On real estates (lands and buildings) |
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-area of less than 30 sq. m. | PHP50.00 |
-area of sq. m to 100 sq. m. | PHP100.00 |
-area of more than 100sq. m. | PHP150.00 |
2. On rental of equipment and vehicles, furniture’s and the likes, shades and cottages along river banks |
|
-equipment and vehicles | PHP150.00 |
-equipment and the like | PHP100.00 |
-shade and cottages along river banks | PHP100.00 |
3. On gasoline depots, per pump | PHP250.00 |
4. On gasoline service stations, per pump | PHP150.00 |
5. On dealers of oil and liquefied petroleum | PHP150.00 |
L. Amusement Devices: |
|
1. Each videoke or karaoke machine | PHP75.00 |
2. Each machine or apparatus for weighing persons | PHP50.00 |
3. Each machine or apparatus for visual entertainment | PHP75.00 |
4. Each machine for dispensing or vending soft drinks | PHP 50.00 |
5. Each machine or apparatus for printing letters | PHP 50.00 |
6. Each service for games of skill | PHP 50.00 |
7. Each coin operated amusement machine | PHP 50.00 |
8. Each computer | PHP 50.00 |
M. Amusement Places |
|
1. On circuses, carnivals and the like | PHP250.00 |
2. On merry-go-round, roller coasters, ferries wheels, swings, shooting galleries and other | PHP250.00 |
3. On billiards or pool table | PHP |
-billiard | PHP100.00 |
-pool table | PHP50.00 |
4. On theater and cinematographs | PHP |
-Non-air-conditioned | PHP150.00 |
-air-conditioned | PHP250.00 |
5. On boxing stadium | PHP200.00 |
6. On boxing contests, wrestling or martial arts contest | PHP350.00 |
7. On cockpit per annum | PHP350.00 |
8. Tennis/pelota, squash court, per court | PHP100.00 |
9. Other amusement places not enumerated above | PHP100.00 |
N. on pawnshops, money shops, lending investors, finance and investment companies, insurance companies and banks: | PHP |
1. Pawnshops | PHP1500.00 |
2. Money Shops | PHP1500.00 |
3. Lending investors | PHP1500.00 |
4. Insurance companies | PHP2500.00 |
5. Commercial banks | PHP4500.00 |
6. Saving banks and development banks | PHP3500.00 |
7. Rural banks | PHP3500.00 |
8. Educational life plan and/or memorial plan/ establishments | PHP2500.00 |
9. Dealers in securities and foreign exchange dealers | PHP4500.00 |
10. Memorial plans | PHP1000.00 |
O. On lodging houses with accommodation for: | PHP |
1. Less than 15 lodgers | PHP150.00 |
2. 15 lodgers or more | PHP250.00 |
P. on boarding houses | PHP150.00 |
Q. on private cemeteries and memorial parks | PHP250.00 |
R. on real state dealers or subdivision developers |
|
1. Less than 3 hectares | PHP250.00 |
2. Three to five hectares | PHP300.00 |
3. More than five hectares | PHP350.00 |
S. on karate or judo clubs | PHP150.00 |
T. On the businesses of dealers in fermented liquor, distilled spirits and/or wines: | PHP |
1. Wholesale dealers on foreign liquors | PHP250.00 |
2. Retail dealers on foreign liquor | PHP |
3. Whole sale dealers on domestic liquors | PHP |
4. Retail dealers on domestic liquor | PHP |
5. Wholesale dealers in fermented liquor | PHP |
a. Retail dealers on fermented liquor | PHP |
b. Retail dealers in tuba, basi and tapuy | PHP |
c. Wholesale peddler of distilled or fermented liquor | PHP |
d. Retail peddlers of distilled manufacturers or fermented liquor | PHP |
U. Retailer of Cigar and cigarettes | PHP |
V. Wholesaler of cigar and cigarettes | PHP |
W. Fruit and vegetable dealer | PHP |
X. Dealer of bolos, knives and the likes | PHP |
y. Millers | PHP |
Z. Mango Buying Stations | PHP |
a. Distributors of any article of commerce not enumerated above | PHP |
b. On private hospitals | PHP |
c. On private schools | PHP |
1. Less than 1000 enrollment | PHP |
2. More than 1000 enrollment | PHP |
d. Other business not enumerated above | PHP |
1. corporation | PHP |
2. partnership | PHP |
3. single proprietorship | PHP |
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