{{-- Business Taxes --}}
| Code |
Description |
Basis |
Min |
Max |
Rate |
Ordinance |
{{-- Static sample --}}
| BUS-RETAIL |
Business Tax - Retail |
Gross Receipts |
0 |
3,000,000 |
1.5% |
MTO-Ord-2023-15 |
| BUS-WHOLE |
Business Tax - Wholesale |
Gross Receipts |
3,000,001 |
∞ |
1.0% |
MTO-Ord-2023-15 |
| * Sample schedule only for MVP. |
{{-- Regulatory Fees --}}
| Code |
Description |
Basis |
Unit Rate |
Min |
Max |
Ordinance |
{{-- Static sample --}}
| MP-FEE |
Mayor’s Permit Fee |
Fixed |
2,000.00 |
— |
— |
MTO-Ord-2023-15 |
| SAN-FEE |
Sanitary Inspection Fee |
Per Head |
100.00 |
— |
— |
MTO-Ord-2023-15 |
| BFP-FEE |
Fire Safety Inspection Fee |
Schedule-based |
1,500.00 |
— |
— |
RA 9514 / Local MOA |
| * BFP fees are remitted to BFP as per
Fire Code; implementation varies per LGU MOA. |