GOV.PH 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 | ||||
Who may avail: | All who wish to conduct business within the Municipality (Sole Proprietorship, Partnerships, Corporations) | ||||
CHECKLIST OF REQUIREMENTS | WHERE TO SECURE | ||||
Assessment Form | Treasury Office | ||||
Barangay Clearance (1 original) & Brgy. Bus Clearance | Municipal Treasury Office | ||||
Community Tax Certificate (original) | Barangay hall or Treasury office | ||||
DTI (1 Photocopy) | Department of Trade and Industry | ||||
Sanitary Permit/Health Certificate | Municipal Health Office | ||||
Fire Safety Inspection Clearance | BFP San Gabriel | ||||
Zooning & Occupancy Permits | MPDO & Engineering Office | ||||
CDA Registration (For Cooperatives only)/SEC (Corporation) Photocopy | San Fernando City La Union | ||||
BIR Registration | San Fernando City La Union | ||||
CLIENT STEPS | AGENCY ACTIONS | FEES TO BE PAID | PROCESSING TIME | PERSON RESPONSIBLE | |
1. Secure all the listed requirements 1. 1. Submit the requirements | 1. Apply (Walk-in applicants) *enter application details *submit application 2. Verify *review and verifies application details and submitted documentary requirements 3. Endorse to endorsing offices (BFP, MHO &MPDO/EMS) *check violation and Compliance 4. Assess *system Generated Tax Order of Payment | None None None None | 5 minutes 10 minutes 15 minutes 15 minutes | Revenue Collection Clerk III / BPLO BPLO/Treasury Office BPLO/Treasury Office BFP Staff, San. Inspector & zooning Officer Treasury Office/BPLO | |
2. Pay the computed fees. | 2. Pay *over the counter Payment | 5 minutes | Treasury Office Staff | ||
3. Claim the Official Receipt and Mayor’s | 3. Issue the Mayor’s Permit and other Clearances | None | 10 minutes | BPLO/ Treasury Office | |
| Total | 1 hour | ||||
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 | PHP 180.00 |
| G. Meat Vending | PHP 430.00 |
| H. Butcher’s Fee/Permit | PHP 60.00 |
| I. Meat Handlers Fee/Permit | PHP 60.00 |
| 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 | PHP 500.00 |
-More than 100,000.00 but less than 500,000.00 | PHP 1000.00 |
-Assets of 500,000.00 and above | PHP 1500.00 |
| 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 | PHP 1500.00 |
-Partnership | PHP 3000.00 |
-Corporation or Other Juridical Person | PHP 4500.00 |
3. Proprietors on the business of engraving, plating, plastic lamination, sign painting, and similar business | PHP 60.00 |
4. Proprietors or operators of repair shops for vehicles and heavy equipment’s | |
Assets of less than P20,000.00 | PHP 60.00 |
Assets of more than P20,000.00 but less than P100,000.00 | PHP 120.00 |
Assets of P100,000.00 or more | PHP 240.00 |
5. Proprietors op operators of establishments for repainting of vehicle and heavy equipment’s housing or building painter | PHP 120.00 |
6. Proprietors or operators of establishments of upholstery and repair furniture and vulcanizing battery charging | PHP 120.00 |
7. Proprietors or operators of common carriers: | |
-Mini-bus (PUB) per unit | PHP 120.00 |
-Jeepneys (PUJ) per unit | PHP 60.00 |
8. Proprietors or operators of establishments for the washing and greasing of vehicles and heavy equipment | PHP 90.00 |
9. Proprietors or operators of tire recapping, tire re-alignment and the like | PHP 120.00 |
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. | PHP 300.00 |
11. On dry cleaning and drying establishment steam laundries and laundries using washing machines | PHP 100.00 |
12. On shops for the repair of every kind of mechanical and electrical devices, instrument, apparatus | PHP 150.00 |
13. On establishments of lots for parking purposes | PHP 100.00 |
14. On tailoring shops and dress shops | |
-less than 5 sewing machines | PHP 100.00 |
-each additional machine in excess of five | PHP 50.00 |
15. On beauty parlors and barber shops | |
-ordinary | PHP 150.00 |
-air-conditioned | PHP 200.00 |
16. On photographic shops, video shops and similar establishments | PHP 150.00 |
17. On funeral parlors and embalming establishments | PHP 300.00 |
18. On printers, bookbinders, lithographs | PHP 150.00 |
19. On commercial and immigration brokers | PHP 150.00 |
20. On cinematographic film owners, lessors and distributors | PHP 150.00 |
21. Proprietor of medical clinic, dental clinic, reflexology, acupuncture acupressure, health clinics and other related businesses | PHP 250.00 |
22. Owner of sound system for hire | PHP 100.00 |
23. On all other establishments rendering services not included above | PHP 150.00 |
| K. on lessors and/or sub lessors | |
1. On real estates (lands and buildings) | |
-area of less than 30 sq. m. | PHP 50.00 |
-area of sq. m to 100 sq. m. | PHP 100.00 |
-area of more than 100sq. m. | PHP 150.00 |
2. On rental of equipment and vehicles, furniture’s and the likes, shades and cottages along river banks | |
-equipment and vehicles | PHP 150.00 |
-equipment and the like | PHP 100.00 |
-shade and cottages along river banks | PHP 100.00 |
3. On gasoline depots, per pump | PHP 250.00 |
4. On gasoline service stations, per pump | PHP 150.00 |
5. On dealers of oil and liquefied petroleum | PHP 150.00 |
| L. Amusement Devices: | |
1. Each videoke or karaoke machine | PHP 75.00 |
2. Each machine or apparatus for weighing persons | PHP 50.00 |
3. Each machine or apparatus for visual entertainment | PHP 75.00 |
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 | PHP 250.00 |
2. On merry-go-round, roller coasters, ferries wheels, swings, shooting galleries and other | PHP 250.00 |
3. On billiards or pool table | |
-billiard | PHP 100.00 |
-pool table | PHP 50.00 |
4. On theater and cinematographs | |
-Non-air-conditioned | PHP 150.00 |
-air-conditioned | PHP 250.00 |
5. On boxing stadium | PHP 200.00 |
6. On boxing contests, wrestling or martial arts contest | PHP 350.00 |
7. On cockpit per annum | PHP 350.00 |
8. Tennis/pelota, squash court, per court | PHP 100.00 |
9. Other amusement places not enumerated above | PHP 100.00 |
| N. on pawnshops, money shops, lending investors, finance and investment companies, insurance companies and banks: | |
1. Pawnshops | PHP 1500.00 |
2. Money Shops | PHP 1500.00 |
3. Lending investors | PHP 1500.00 |
4. Insurance companies | PHP 2500.00 |
5. Commercial banks | PHP 4500.00 |
6. Saving banks and development banks | PHP 3500.00 |
7. Rural banks | PHP 3500.00 |
8. Educational life plan and/or memorial plan/ establishments | PHP 2500.00 |
9. Dealers in securities and foreign exchange dealers | PHP 4500.00 |
10. Memorial plans | PHP 1000.00 |
| O. On lodging houses with accommodation for: | |
1. Less than 15 lodgers | PHP 150.00 |
2. 15 lodgers or more | PHP 250.00 |
| P. on boarding houses | PHP 150.00 |
| Q. on private cemeteries and memorial parks | PHP 250.00 |
| R. on real state dealers or subdivision developers | |
1. Less than 3 hectares | PHP 250.00 |
2. Three to five hectares | PHP 300.00 |
3. More than five hectares | PHP 350.00 |
| S. on karate or judo clubs | PHP 150.00 |
| T. On the businesses of dealers in fermented liquor, distilled spirits and/or wines: | |
1. Wholesale dealers on foreign liquors | PHP 250.00 |
2. Retail dealers on foreign liquor | PHP 250.00 |
3. Whole sale dealers on domestic liquors | PHP 100.00 |
4. Retail dealers on domestic liquor | PHP 250.00 |
5. Wholesale dealers in fermented liquor | PHP 100.00 |
6. Retail dealers on fermented liquor | PHP 250.00 |
7. Retail dealers in tuba, basi and tapuy | PHP 250.00 |
| U. Retailer of Cigar and cigarettes | PHP 100.00 |
| V. Wholesaler of cigar and cigarettes | PHP 250.00 |
| W. Fruit and vegetable dealer | PHP 250.00 |
| X. Dealer of bolos, knives and the likes | PHP 300.00 |
| Y. Millers | PHP 300.00 |
| Z. Mango Buying Stations | PHP 1,200.00 |
a. Distributors of any article of commerce not enumerated above | PHP 250.00 |
b. On private hospitals | PHP 250.00 |
c. On private schools | |
1. Less than 1000 enrollment | PHP 150.00 |
2. More than 1000 enrollment | PHP 250.00 |
d. Other business not enumerated above | PHP 250.00 |
1. corporation | PHP 550.00 |
2. partnership | PHP 350.00 |
3. single proprietorship | PHP 300.00 |