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GOV.PH  | Philippine Standard Time: 20 July 2024, 05:25 PM

“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

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

Total1 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 naturePHP 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 cigarettesPHP 120.00
D. On the business of Cafes, cafeterias, ice cream and refreshment parlors, soda fountains, carinderias, restaurants, food caterers, and the likePHP 240.00
E. On rice and cornPHP 180.00
F. Fish VendingPHP 180.00
G. Meat VendingPHP 430.00
H. Butcher’s Fee/PermitPHP 60.00
I. Meat Handlers Fee/PermitPHP 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 housesPHP 150.00
Q. on private cemeteries and memorial parksPHP 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 clubsPHP 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 cigarettesPHP 100.00
V. Wholesaler of cigar and cigarettesPHP 250.00
W. Fruit and vegetable dealerPHP 250.00
X. Dealer of bolos, knives and the likesPHP 300.00
Y. MillersPHP 300.00
Z. Mango Buying StationsPHP 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
Official Website of the Municipality of San Gabriel