GRANTING OF NEW AND RENEWAL OF EXISTING BUSINESS AND/OR MAYORS’S PERMIT

All applicants are required to secure a Business License and Mayor’s Permit and pay business taxes before the start of commercial operation. The license must be renewal from January 1 to 20 every year. Penalties are imposed after this period.

Business taxes for new enterprises and commercial business are required to pay the Regulatory fees only. Those for succeding years are computed as percentage of gross receipt/sales. Payment may be made annually , semi-annually, quarterly, taxes are due on the first 20 days of each quarter.

If takes a minimum of two (2) days Excluding Backroom Activities to process new application, and one (1) day for Renewal of Business License.

Who must avail of the service:

Citizen doing business or plan to do business within the municipality.

1. Location sketch of the new business
2. Paid-up capital of the business as shown in the article of the incorporation if a corporation or partnership or a sworn statement of the capital invested by the owner or operator if a sole partnership
3. A certification attesting to the exemption if business is tax exempt.
4. Certification from the office-in-charge of zoning that the location of the new business is in accordance with zoning regulations.
5. Tax Clearance showing that the operator has paid all tax obligations in the municipality including real property tax.
6. Three (3) passport pictures of the owner or operator or in case of partnership or corporation, the picture of the senior or managing partner and that of the president and general manager.
7. Barangay Business Clearance

1. Previous year’s Mayor’s Permit
2. A copy of the annual or quarterly tax payment
3. Copy of all receipts showing payments of all regulatory fees as provided for in this ordinance
4. Sworn statement of the capital investment and annual gross sales or receipts for the previous year
5. Certification of tax exemption from those concerned if the business is tax exemp
6. Real property Tax Clearance  

Taxes and Fees

Computation of Business Tax (MTO)

1. Inspection Fee/Tax Clearance
2. Garbage Fee
3. Sanitary Permit
4. Health Certificate
5. Mayor’s Permit (base on business capitalization)
6. Fire Safety Inspection Fee
7. Business Tax
8. Zoning Certificate

Business Permit files based on Municipal Tax Code Ordinance No. 015, series of 2011

How to avail the service: (this steps exclude the backroom activities)

RETIRING A BUSINESS LICENCE

• Enterprises that have closed or ceased to exit or whose on partnership has changed, must file with the MTO on application for retirement of business.
• Should be done to update the Municipal Government’s record and to avoid accumulation of tax payment and penalties.

Requirements:

• Application for Business Retirement-(2) copies
• Barangay Certification regarding cessation of Business
• Previos permit or License (to be surrended)

Procedure:

PAYING REAL PROPERTY TAX

• Owner of Land Building have to pay real property taxes annually. Taxes are a percentage of the property taxable value.
• Taxable Value is based on the Municipal Assessor’s schedule of fair market values.
• Real property tax payment is made at the Land Tax Division of the CTO. Taxpayers may choose to pay on annual or quarterly basis. Discounts are given to the those pay in advance.

Requirements:

• Copy of Latests Real Property Tax Declaration
• Photocopy of Latest Real Property Tax Payment/Official Receipts

Taxes:

• Basic Real Property Tax = fair Market Value X Assessment level X Basic taxe rate
• Additional Tax ( Special Education Fund) = Fair Market Value X Assessment Level X 1%

Discounts:

• Advance payment ( paid before January 1 of the taxable year) 20%
• Prompt payment ( January 1 to March 31 of the taxable year) 10%

Penalties:

• Failure to pay tax 2% per montn

PROCEDURES:

SECURING CERTIFICATE OF REAL PROPERTY TAX PAYMENTS

• A CERTICATE of real property tax payment is required, in certain transaction ( securing a build permit, ctc.) to prove that taxes on real property have been paid and updated. This may be secured from the MTO.

Requirements:

• Copy of Real Property Tax Declaration
• Community Tax Certificate
• Certification Fee Payment-Official Receipt.
• If the purpose of the requested certification is for transfer of property ownership, the following are further required:
• Document supporting the transfer of ownership, duly notarized.
• Transfer Tax Payment-Officials Receipt

Procedure:

ISSUANCE OF COMMUNITY TAX CERTIFICATE

 Community Tax Certificate is issued every year.

Procedure:

REGISTRATION OF LARGE CATTLE

Large cattle shall be registered with the Municipal Treasurer’s office upon reaching the age of one (1) year. The ownership of large cattle or its sale or transfer of ownership to another person shall be registered with the Municipal Treasurer’s Office. All large cattle presented will be recorded in a registry book showing the name and residence of the owner; the consideration as purchase price of the animal in case of sale or transfer; and the class, color, age, sex brand and other identifying markers of the cattle. Thes data will be sated in the certificate of ownership issued to the owner there of.

The Municipal Treasurer has a designated authorized reprensentative to conduct registration of largde cattle in the barangays.

Who must avail the service:

 Owner of the Large Cattle

How to avail the Service: