OFFICE OF THE MUNICIPAL TREASURER

Applying /Renewing a business permit               

ABOUT THE SERVICE

All enterprises are required to secure a Business License and Mayor's Permit, and pay business taxes before the start of commercial operations. 

The license must be renewed from January 1 to 20, every year.   Penalties are imposed after this period.

Business taxes for new enterprises are based on capitalization.  Those for succeeding years are computed as a percentage of gross receipts/sales. Payments may be made annually, semi-annually or quarterly. Taxes are due on the first 20 days of each quarter.

It takes a maximum of 2 – 4 days to process new applications. This already includes the requisite inspections and clearances from various offices and government agencies.

Renewal of licenses may take 30 minutes or 2 hours depending on the results of verification made by a Local Revenue Collection Officer. Verification determines whether an applicant still has to secure clearances from various offices (building, zoning, fire and/or sanitary). Processing of licenses for these applicants will take approximately 2 hours. Otherwise, only 30 minutes are required to secure a license.

Requirement(s)

• Business License Application/Assessment Form
• Community Tax Certificate
• Barangay Clearance

 Additional Requirements for New Applications:

• Securities and Exchange Commission Articles of Incorporation (for corporations)
• Department of Trade and Industry Business Name Registration (for sole proprietorships)
• Cooperative Development Authority Registration (for cooperatives)

Additional Requirements for Renewals:

• Prior Year Print-out or Mayor’s Permit
• Social Security System Clearance
• Bureau of Internal Revenue Certificate of Tax Payment

SCHEDULE OF AVAILABILITY OF SERVICE:

       Monday to Friday 8:00 am to 5:00 pm

How to avail of the service

Payment of Market Rental                                       

ABOUT THE SERVICE

All registered stallholders are required to pay their rental at the Market Office on or before the 15th day of every month as stated in their Contract of Lease. Failure or non-payment on or before the due date forestalled a surcharge of 25% of the total rent due.

REQUIREMENT(s):

• Official Receipt from previous month payment

FEE/S:

• 5.76 sq.                                                               P/1,000.00

SCHEDULE OF AVAILABILITY OF SERVICE:

       Monday to Friday  8:00 am to 5:00 pm

How to avail of the service

Paying Real Property Taxes                                   

ABOUT THE SERVICE

Owners of land and buildings have to pay real property taxes annually.  Taxes are a percentage of the property's taxable value. 

Taxable value is computed by multiplying a land or building's Fair Market Value (FMV) to its Assessment Level.

Real property tax payments are made at the Land Tax Division of the MTO.  Taxpayers may choose to pay on an annual or quarterly basis.  Discounts are given to those who pay in advance.

Requirement(s)

• Copy of latest Real Property Tax Declaration 
• Photocopy of latest Real Property Tax payment/Official Receipt

SCHEDULE OF AVAILABILITY OF SERVICE:

       Monday to Friday  8:00 am to 5:00 pm

How to avail of the service

Securing certificate of real property tax payments  

ABOUT THE SERVICE
A Certificate of Real Property Tax Payments is required, in certain transactions (e.g. securing a Building Permit), to prove that taxes on real property have been paid and updated.  This may be secured from the Land Tax Division of the MTO.

Requirement(s):

• Copy of Latest 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 - Official Receipt

FEE/S:    P/50.00

SCHEDULE OF AVAILABILITY OF SERVICE:

Monday to Friday  8:00 am to 5:00 pm

How to avail of the service

Securing Community Tax Certificate (Cedula)  

þ ABOUT THE SERVICE

There shall be imposed a Community Tax on persons, natural or juridical, residing in the Municipality.

Every inhabitant of the Philippines who is a resident of this municipality, eigthteen (18) years of age or over who has been regularly employed on a wage or salary basis for at least Thirty (30) consecutive working days during any calendar year, or who is engaged in business or corporation, or who owns real property with an aggregate assessed value of One Thousand Pesos (P1,000.00) or more, or who is required by law to file an income tax return shall pay an annual community tax of Five (P5.00) Pesos and an annual additional tax of One (P1.00) for every One Thousand (P1,000.00) Pesos of income regardless of whether from business, exercise ofprofession or from property which in no case shall exceed Five Thousand Pesos (P5,000.00).

Every corporation no matter how created or organized, whether domestic or resident-foreign, engaged in or doing business in the Philippines whose principal office is located in this Municipality shall pay an annual Community Tax of Five Hundred Pesos (P500,00) and an additional tax, which in no case, shall exceed Ten Thousand Pesos (P10,000.00).

The Community Tax shall accrue on the First (1st) day of January each year which shall be paid not later than the last date of February of each year.
Community Tax Certificate (Cedula) may take 3 to 10 minutes depending on the results of verification made by the Collecting Officer. Verification determines whether an applicant still has to present documents as proof of age.

Requirement(s)

• Birth Certificate (for eighteen (18) year old applicants)

TAXES AND FEES
As stated above.

 þ How to avail of the service