Section 143Local Government Code of 1991 (Republic Act No. 7160), Sec. 143

Tax on Business. - The municipality may impose taxes on the following businesses:

(a) On manufacturers, assemblers, repackers, processors, brewers, distillers, rectifiers, and compounders of liquors, distilled spirits, and wines or manufacturers of any article of commerce of whatever kind or nature, in accordance with the following schedule:

With gross sales or receipts for the preceding calendar year in the amount of:Amount of Tax Per Annum

Less than 10,000.00165.00

P 10,000.00 or more but less than 15,000.00220.00

15,000.00 or more but less than 20,000.00202.00

20,000.00 or more but less than 30,000.00440.00

30,000.00 or more but less than 40,000.00660.00

40,000.00 or more but less than 50,000.00825.00

50,000.00 or more but less than 75,000.001,320.00

75,000.00 or more but less than 100,000.001,650.00

100,000.00 or more but less than 150,000.002,200.00

150,000.00 or more but less than 200,000.002,750.00

200,000.00 or more but less than 300,000.003,850.00

300,000.00 or more but less than 500,000.005,500.00

500,000.00 or more but less than 750,000.008,000.00

750,000.00 or more but less than 1,000,000.0010,000.00

1,000,000.00 or more but less than 2,000,000.0013,750.00

2,000,000.00 or more but less than 3,000,000.0016,500.00

3,000,000.00 or more but less than 4,000,000.0019,000.00

4,000,000.00 or more but less than 5,000,000.0023,100.00

5,000,000.00 or more but less than 6,500,000.0024,375.00

6,000,000.00 or more at a rate not exceeding thirty-seven and a half percent (37%) of one percent (1%)

(b) On wholesalers, distributors, or dealers in any article of commerce of whatever kind or nature in accordance with the following schedule:

With gross sales or receipts for the preceding calendar year in the amount of:Amount of Tax Per Annum

Less than 1,000.0018.00

P 1,000.00 or more but less than 2,000.0033.00

2,000.00 or more but less than 3,000.0050.00

3,000.00 or more but less than 4,000.0072.00

4,000.00 or more but less than 5,000.00100.00

5,000.00 or more but less than 6,000.00121.00

6,000.00 or more but less than 7,000.00143.00

7,000.00 or more but less than 8,000.00165.00

8,000.00 or more but less than 10,000.00187.00

10,000.00 or more but less than 15,000.00220.00

15,000.00 or more but less than 20,000.00275.00

20,000.00 or more but less than 30,000.00330.00

30,000.00 or more but less than 40,000.00440.00

40,000.00 or more but less than 50,000.00660.00

50,000.00 or more but less than 75,000.00990.00

75,000.00 or more but less than 100,000.001,320.00

100,000.00 or more but less than 150,000.001,870.00

150,000.00 or more but less than 200,000.002,420.00

200,000.00 or more but less than 300,000.003,300.00

300,000.00 or more but less than 500,000.004,400.00

500,000.00 or more but less than 750,000.006,600.00

750,000.00 or more but less than 1,000,000.008,800.00

1,000,000.00 or more but less than 2,000,000.0010,000.00

2,000,000.00 or more at a rate not exceeding fifty percent (50%) of one percent (1%).

(c) On exporters, and on manufacturers , millers, producers, wholesalers, distributors, dealers or retailers of essential commodities enumerated hereunder at a rate not exceeding one-half () of the rates prescribed under subsection (a), (b) and (d) of this Section:

(1) Rice and corn;

(2) Wheat or cassava flour, meat, dairy products, locally manufactured, processed or preserved food, sugar, salt and other agricultural, marine, and fresh water products, whether in their original state or not;

(3) Cooking oil and cooking gas;

(4) Laundry soap, detergents, and medicine;

(5) Agricultural implements. equipment and post-harvest facilities, fertilizers, pesticides, insecticides, herbicides and other farm inputs;

(6) Poultry feeds and other animal feeds;

(7) School supplies; and

(8) Cement.

(d) On retailers.

With gross sales or receipts for the preceding calendar year in the amount of:Rate of Tax Per Annum

P400,000.00 or less2%

more than P400,000.001%

Provided, however, That barangays shall have the exclusive power to levy taxes, as provided under Section 152 hereof, on gross sales or receipts of the preceding calendar year of Fifty thousand pesos (P50,000.00) or less, in the case of cities, and Thirty thousand pesos (P30,000.00) or less, in the case of municipalities.

(e) On contractors and other independent contractors, in accordance with the following schedule:

With gross sales or receipts for the preceding calendar year in the amount of:Amount of Tax Per Annum

Less than 5,000.0027.50

P 5,000.00 or more but less than P 10,000.0061.60

10,000.00 or more but less than 15,000.00104.50

15,000.00 or more but less than 20,000.00165.00

20,000.00 or more but less than 30,000.00275.00

30,000.00 or more but less than 40,000.00385.00

40,000.00 or more but less than 50,000.00550.00

50,000.00 or more but less than 75,000.00880.00

75,000.00 or more but less than 100,000.001,320.00

100,000.00 or more but less than 150,000.001,980.00

150,000.00 or more but less than 200,000.002,640.00

200,000.00 or more but less than 250,000.003,630.00

250,000.00 or more but less than 300,000.004,620.00

300,000.00 or more but less than 400,000.006,160.00

400,000.00 or more but less than 500,000.008,250.00

500,000.00 or more but less than 750,000.009,250.00

750,000.00 or more but less than 1,000,000.0010,250.00

1,000,000.00 or more but less than 2,000,000.0011,500.00

2,000,000.00 or more at a rate not exceeding fifty percent (50%) of one percent (1%)

(f) On banks and other financial institutions, at a rate not exceeding fifty percent (50%) of one percent (1%) on the gross receipts of the preceding calendar year derived from interest, commissions and discounts from lending activities, income from financial leasing, dividends, rentals on property and profit from exchange or sale of property, insurance premium.

(g) On peddlers engaged in the sale of any merchandise or article of commerce, at a rate not exceeding Fifty pesos (P50.00) per peddler annually.

(h) On any business, not otherwise specified in the preceding paragraphs, which the sanggunian concerned may deem proper to tax: Provided, That on any business subject to the excise, value-added or percentage tax under the National Internal Revenue Code, as amended, the rate of tax shall not exceed two percent (2%) of gross sales or receipts of the preceding calendar year.

The sanggunian concerned may prescribe a schedule of graduated tax rates but in no case to exceed the rates prescribed herein.