Skip to main content
GOV.PH  | Philippine Standard Time: 17 April 2024, 05:39 PM

“The Softbroom Capital of the North, and Premier Highland Vegetable Producer, & Adventure Tourism Paradise of La Union”

Renewal of Business Permit

Renewal of business permit or license is issued to qualified individuals, partnerships and corporations 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.

SSS Clearance(1 Photocopy)

SSS Office, Gov’t Center, San Fernando City

PHIC Clearance (1 original) *for businesses w/ Employees

Ground Floor, CSI Mall, San Fernando City

Contract of Lease, If Lessee (1 Photocopy)

From the Lessor

Gross Income from Previous Year or proof of payment from previous obligation (1 Photocopy/original)

Owners File

Latest Mayor’s Permit (1 Photocopy)

Owners File

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

None

3 hours

Admin Aide IV/Revenue Collection Clerk III

Treasury Office

2. Pay the computed fees.

2.Receive Payment

2.1 Issue the Official Receipt

Refer to Table 8.1 and 8.2 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 8.1 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:

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 ar 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

-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

1. On real estates (lands and buildings)

-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

PHP

Table 8.2 Business Tax based on the Gross Sales:
  1. On Manufacturers, assemblers, re-packers, processors, brewers, distillers and compounders of liquor, distilled spirits and wines or manufacturers of any article of commerce of whatever kind of nature, in accordance with the ff.

With gross sales or receipts for the preceding calendar year in the amount of:

Amount of tax per Annum

Less than

PHP 10,000.00

PHP 181.50

PHP 10,000.00 or more but less than

PHP 15,000.00

PHP 242.00

PHP 15,000.00 or more but less than

PHP 20,000.00

PHP 332.20

PHP 20,000.00 or more but less than

PHP 30,000.00

PHP 484.00

PHP 30,000.00 or more but less than

PHP 40,000.00

PHP 726.00

PHP 40,000.00 or more but less than

PHP 50,000.00

PHP 907.50

PHP 50,000.00 or more but less than

PHP 75,000.00

PHP 1452.00

PHP 75,000.00 or more but less than

PHP 100,000.00

PHP 1815.00

PHP 100,000.00 or more but less than

PHP 150,000.00

PHP 2420.00

PHP 150,000.00 or more but less than

PHP 200,000.00

PHP 3025.00

PHP 200,000.00 or more but less than

PHP 300,000.00

PHP 4235.00

PHP 300,000.00 or more but less than

PHP 500,000.00

PHP 6050.00

PHP 500,000.00 or more but less than

PHP 750,000.00

PHP 8000.00

PHP 750,000.00 or more but less than

PHP 1,000,000.00

PHP 11000.00

1,000,000.00 or more

At the rate of not exceeding thirty seven and one-half percent (37.5%) of one percent (%)

 

 

  1. On wholesalers, importers, distributors, or dealers in any article of commerce of whatever kind or nature in accordance with the following schedule.

With gross sales or receipts for the preceding calendar year in the amount of:

Amount of tax per Annum

Less than

PHP 1,000.00

PHP 19.80

PHP 1,000.00 or more but not less than

PHP 2,000.00

PHP 36.30

PHP 2,000.00 or more but not less than

PHP 3,000.00

PHP 55.00

PHP 3,000.00 or more but not less than

PHP 4,000.00

PHP 79.20

PHP 4,000.00 or more but not less than

PHP 5,000.00

PHP 110.00

PHP 5,000.00 or more but not less than

PHP 6,000.00

PHP 133.10

PHP 6,000.00 or more but not less than

PHP 7,000.00

PHP 157.30

PHP 7,000.00 or more but not less than

PHP 8,000.00

PHP 181.50

PHP 8,000.00 or more but not less than

PHP 10,000.00

PHP 205.70

PHP 10,000.00 or more but not less than

PHP 15,000.00

PHP 242.00

PHP 15,000.00 or more but not less than

PHP 20,000.00

PHP 302.00

PHP 20,000.00 or more but not less than

PHP 30,000.00

PHP 363.00

PHP 30,000.00 or more but not less than

PHP 40,000.00

PHP 484.00

PHP 40,000.00 or more but not less than

PHP 50,000.00

PHP 726.00

PHP 50,000.00 or more but not less than

PHP 75,000.00

PHP 1,089.00

PHP 75,000.00 or more but not less than

PHP 100,000.00

PHP1,452.00

PHP 100,000.00 or more but not less than

PHP 150,000.00

PHP2,057.00

PHP 150,000.00 or more but not less than

PHP 200,000.00

PHP2,662.00

PHP 200,000.00 or more but not less than

PHP 300,000.00

PHP 3,630.00

PHP 300,000.00 or more but not less than

PHP 500,000.00

PHP 4,884.00

PHP 500,000.00 or more but not less than

PHP 750,000.00

PHP 7,200.00

PHP 750,000.00 or more but not less than

PHP 1,000,000.00

PHP 9,600.00

PHP 1,000,000.00 or more but not less than

PHP2,000,000.00

PHP 11,000.00

PHP2,000,000.00

At the rate of not exceeding fifty five percent (55%) of one percent (1%)

 

  1. On exporters, and on manufacturers, millers, producers, wholesalers, distributors, dealers or retailers of essential commodities enumerated hereunder at the rate of one-half (1/2) of the rates of A, B and D.
  2. On Retailers

 

With gross sales or receipts for the preceding calendar year in the amount of:

Rate of tax per Annum

PHP 400,000.00

2.4%

More than PHP 400,000.00

1.2%On contractors and other independent contractors,

 

  1. On contractors and other independent contractors, in accordance with the following schedule

With gross sales or receipts for the preceding calendar year in the amount of:

Amount of tax per Annum

Less than

PHP 5,000.00

PHP 30.25

PHP 5,000.00 or more but not less than

PHP10,000.00

PHP 67.82

PHP 10,000.00 or more but not less than

PHP 15,000.00

PHP 114.40

PHP 15,000.00 or more but not less than

PHP 20,000.00

PHP 181.50

PHP 20,000.00 or more but not less than

PHP 30,000.00

PHP 302.50

PHP 30,000.00 or more but not less than

PHP 40,000.00

PHP 423.50

PHP 40,000.00 or more but not less than

PHP 50,000.00

PHP 605.00

PHP 50,000.00 or more but not less than

PHP 75,000.00

PHP 968.00

PHP 75,000.00 or more but not less than

PHP 100,000.00

PHP 1452.00

PHP 100,000.00 or more but not less than

PHP 150,000.00

PHP 2178.00

PHP 150,000.00 or more but not less than

PHP 200,000.00

PHP 2904.00

PHP 200,000.00 or more but not less than

PHP 250,000.00

PHP 3993.00

PHP 250,000.00 or more but not less than

PHP 300,000.00

PHP 5082.00

PHP 300,000.00 or more but not less than

PHP400,000.00

PHP 6776.00

PHP 400,000.00 or more but not less than

PHP 500,000.00

PHP 9075.00

PHP 500,000.00 or more but not less than

PHP 750,000.00

PHP 10175.00

PHP 750,000.00 or more but not less than

PHP 1,000,000.00

PHP 11275.00

PHP 1,000,000.00 or more but not less than

PHP 2, 000,000.00

PHP12650.00

PHP2,000,000.00 or more

At the rate of not exceeding fifty percent (50%) of one percent (1%) for gross sales of receipts of Two Million Pesos (PHP2,000,000.00)

 

  1. On banks and other financial institutions at a rate of not exceeding fifty percent (50%) of one percent (1%) of the preceding calendar year derived from interest, commissions, and discount from lending activities, income from financing leasing, dividends, rentals, or property, insurance premiums.
  2. On cafes, cafeteria, ice cream and other refreshment parlors, restaurants, soda fountains, bars, carinderias, or food caterers.

With gross sales or receipts for the preceding calendar year in the amount of:

Amount of tax per Annum

Less than

PHP 2,000.00

PHP 55.00

PHP 2,000.00 or more but not less than

PHP 3,750.00

PHP 77.00

PHP 3,750.00 or more but not less than

PHP 4,500.00

PHP 99.00

PHP 4500.00 or more but not less than

PHP 6,125.00

PHP 121.00

PHP 6,125.00 or more but not less than

PHP 7,250.00

PHP 143.00

PHP 7,250.00 or more but not less than

PHP 8,750.00

PHP 165.00

PHP 8,750.00 or more but not less than

PHP 10,275.00

PHP 198.00

PHP 10,275.00 or more but not less than

PHP 12,125.00

PHP 242.00

PHP 12,125.00 or more but not less than

PHP 15,250.00

PHP 275.00

PHP 15,250.00 or more but not less than

PHP 16,750.00

PHP 297.00

PHP 16,750.00 or more but not less than

PHP 18,250.00

PHP 319.00

PHP 18,250.00 or more but not less than

PHP 20,625.00

PHP 385.00

PHP 20,625.00 or more but not less than

PHP 23,375.00

PHP 440.00

PHP 23,375.00 or more but not less than

PHP 27,000.00

PHP 495.00

PHP 27,000.00 or more but not less than

PHP 30,000.00

PHP 550.00

PHP 30,000.00 or more but not less than

PHP 33,000.00

PHP 605.00

PHP 33,000.00 or more but not less than

PHP 35,000.00

PHP 660.00

PHP 35,000.00 or more but not less than

PHP 40,000.00

PHP 715.00

PHP 40,000.00 or more but not less than

PHP 45,000.00

PHP 825.00

PHP 45,000.00 or more but not less than

PHP 50,000.00

PHP 880.00

For every PHP 1,000.00 or fraction thereof

PHP 15.00

 

  1. On Amusement and other recreational places wherein the customers thereof participate without making bets or wages including but not limited to the ff day and night clubs such as country and sports clubs, resorts and other similar places, skating rinks, billiards or pool halls, bowling alleys, circuses, carnivals, or the like, merry-go-round, roller coasters, ferries wheels, swings, shhoting galleries And similar contrivances, boxing contest, race tracks, theaters, and cinema houses

With gross sales or receipts for the preceding calendar year in the amount of:

Amount of tax per Annum

Not over PHP 20,000.00

 

PHP 50.00

Over PHP 20,000.00 but not over

PHP 50,000.00

PHP 50.00 +.50% of excess over PHP 20,000.00

Over PHP 50,000.00 but not over

PHP 100,000.00

PHP 200.00 + .75% of excess over P50,000.00

Over PHP 100,000.00 but not over

PHP 200,000.00

PHP 550.00 + .1% of excess over 100,000.00

Over PHP 200,000.00 but not over

PHP 500,000.00

PHP 1,550.00 + 1.25% of excess over 200,000.00

Over PHP 500,000.00 but not over

PHP750,000.00

PHP 5,300.00 + 1.5% of excess over 500,000.00

Over PHP 750,000.00 but not over

PHP 1,000,000.00

PHP 9,050.00 + 1.75% of excess over 750,000.00

Over PHP PHP 1,000,000.00

 

PHP 13, 425 + 2% of excess over 1 million

 

  1. On operators of public utility vehicles maintaining booking office, terminal, or waiting station for the purpose of carrying passengers from this municipality under a certificate of public convenience and necessity or similar franchise:

With gross sales or receipts for the preceding calendar year in the amount of:

Amount of tax per Annum

Air conditioned buses

PHP 150.00 per unit

Buses without air conditioning

PHP 100.00 per unit

Mini buses

PHP 25.00 per unit

Jeepneys/ fieras/ tamaraws/ vans

PHP 10.00 per unit

Official Website of the Municipality of San Gabriel