SECTION 135. Tax on Transfer of Real Property Ownership. -

(a) The province may impose a tax on the sale, donation, barter, or on any other mode of transferring ownership or title of real property at the rate of not more than fifty percent (50%) of one percent (1%) of the total consideration involved in the acquisition of the property or of the fair market value in case the monetary consideration involved in the transfer is not substantial, whichever is higher. The sale, transfer or other disposition of real property pursuant to R.A. No. 6657 shall be exempt from this tax.

(b) For this purpose, the Register of Deeds of the province concerned shall, before registering any deed, require the presentation of the evidence of payment of this tax. The provincial assessor shall likewise make the same requirement before canceling an old tax declaration and issuing a new one in place thereof. Notaries public shall furnish the provincial treasures with a copy of any deed transferring ownership or title to any real property within thirty (30) days from the date of notarization.

SECTION 136. Tax on Business of Printing and Publication. -

The Province may impose a tax on the business of persons engaged in the printing and/or publication of books, cards, posters, leaflets, handbills, certificates, receipts, pamphlets, and other of similar nature, at a rate not exceeding fifty percent (50%) of one percent (1%) of the gross annual receipts for the preceding calendar year.

In the case of a newly started business, the tax shall not exceed onetwentieth (1/20) of one percent (1%) of the capital investment. In the succeeding calendar year, regardless of when the business started to operate, the tax shall be based on the gross receipts for the preceding calendar year, or any fraction thereof, as provided herein.

SECTION 137. Franchise Tax -

Notwithstanding any exemption granted by any law or other special laws, the province may impose a tax on business enjoying a franchise, at a rate exceeding fifty percent (50%) of one percent (1%) of the gross annual receipts for the preceding calendar year based on the incoming receipt, or realized, within its territorial jurisdiction.

SECTION 138. Tax on Sand, Gravel and Other Quarry Resources - The province may levy and collect not more than ten percent (10%) of fair market value in the locality per cubic meter of ordinary stones, sand, gravel, earth, and other quarry resources, as defined under the National Internal Revenue Code, as amended, extracted from public lands or from the beds of seas, lakes, rivers, streams, creeks, and other public waters within its territorial jurisdiction.

The permit to extract sand, gravel and other quarry resources shall be issued exclusively by the provincial governor, pursuant to the ordinance of the Sangguniang Panlalawigan.

SECTION 139. Professional Tax -
(a) The province may levy an annual professional tax on each person engaged in the exercise or practice of his profession requiring government examination as such amount and reasonable classification as the Sangguniang Panlalawigan may determine but shall in no case exceed Three hundred pesos (P300.00)

(b) Every person legally authorized to practice his profession shall pay the professional tax to the province where he practices his profession or where he maintains his principal office in case he practices his profession in several places: Provided, however, That such person who has paid the corresponding professional tax shall be entitled to practice his profession in any part of the Philippines without being subjected to any other national or local tax, license, or free for the practice of such profession.

SECTION 140. Amusement Tax -
(a) The province may levy an amusement tax to be collected from the proprietors, lessees, or operators of theaters, cinemas, concert halls, circuses, boxing stadia, and other places of amusement at a rate of not more than thirty percent (30%) of the gross receipts from admission fees.

SECTION 141. Annual Fixed Tax For Every Delivery Truck or Van of Manufacturers or Producers, Wholesalers of, Dealers, or Retailers in, Certain Products. -
(a) The province may levy an annual fixed tax for every truck, van or any vehicle used by manufacturers, producers, wholesalers, dealers or retailers in the delivery or distribution of distilled spirits, fermented liquors, soft drinks, cigars and cigarettes, and other products as may be determined by the Sangguniang Panlalawigan, to sales outlets, consumers, whether directly or indirectly, within the province in an amount not exceeding Five hundred pesos (P500.00).

MUNICIPALITIES MAY LEVY TAXES
SECTION 142. Scope of Taxing Powers. – Except as otherwise provided in this Code, municipalities may levy taxes, fees, and charges not otherwise levied by provinces.

SECTION 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:
[Schedule]

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

(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 (½) 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.
[Schedule]

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

(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:

CITY MAY IMPOSE WHAT P/M IMPOSE
SECTION 151. Scope of Taxing Powers. – Except as otherwise provided in this Code, the city, may levy the taxes, fees, and charges which the province or municipality may impose:

MAY EXCEED 50% OF P/M'S TAX
The rates of taxes that the city may levy may exceed the maximum rates allowed for the province or municipality by not more than fifty percent (50%)

SECTION 152. Scope of Taxing Powers. –
The barangays may levy taxes, fees, and charges, as provided in this Article, which shall exclusively accrue to them:

(a) Taxes – On stores or retailers with fixed business establishments with gross sales of 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, at a rate not exceeding one percent (1%) on such gross sales or receipts.

(b) Service Fees or Charges. –
Barangays may collect reasonable fees or charges for services rendered in connection with the regulations or the use of barangay-owned properties or service facilities such as palay, copra, or tobacco dryers.

(c) Barangay Clearance. – No city or municipality may issue any license or permit for any business or activity unless a clearance is first obtained from the barangay where such business or activity is located or conducted. For such clearance, the sangguniang barangay may impose a reasonable fee. The application for clearance shall be acted upon within seven (7) working days from the filing thereof. In the event that the clearance is not issued within the said period, the city or municipality may issue the said license or permit.

(d) Other fees and Charges. – The barangay may levy reasonable fees and charges:

PROVINCE'S TAXES

1. LOCAL TRANSFER TAX
2. TAX ON PRINTING AND/OR PUBLICATION OF BOOKS
3. FRANCHISE TAX
4. QUARRY TAX
5. PRIVILEGE TAX
6. AMUSEMENT TAX
   a. AMUSE OTHERS, NOT YOURSELF
   b. WATCH ONLY
7. FIXED TAX ON TRUCKS, VANS, OR OTHER VEHICLES DELIVERING ALCOHOL PRODUCTS, SOFTDRINKS, CIGARETTES TO SALES OUTLETS TO OR CONSUMERS

MUNICIPALITY

1. MANUFACTURERS
   a. GROSS RECEIPTS
   -PRECEDING CALENDAR 📆 YEAR
   b. FACTORIES/PLANTS
2. WHOLESALERS, DISTRIBUTORS, OR DEALERS
3. EXPORTERS AND MANUFACTURERS
   a. ESSENTIAL COMMODITIES
4. RETAILERS
5. CONTRACTORS
6. BANKS & FIN INSTI
7. PEDDLERS
8. SANGGU-TAXED (Catch-all)

1% GS/R:
STORES/RETAILERS

1. 50K OR LESS: CITIES
2. 30K OR LESS: MUNI
   a) Taxes at rates not exceeding
   1% of gross sales or receipts of stores or retailers with
   fixed business establishments and
   gross sales or receipts of the preceding calendar year of
   Php50,000 or less in the case of cities, and
   Php30,000 or less in the case of municipalities;

REASONABLE FEES:
BRGY-OWNED PROPS
SERVICE FACILITIES
b) Reasonable fees or charges for services rendered in connection with the regulation or the use of barangay-owned properties or service facilities such as palay, copra or tobacco dryers;

BRGY CLRNC -> M's PERM/B-LIC
c) Reasonable fee for barangay clearance.
A business establishment is required to first obtain a barangay clearance from the barangay where it shall conduct business before it may be issued by the city or municipality a mayor’s permit or business license; and

GROSS RECEIPTS = CORRECT
Gross Receipts = Correct
GROSS REVENUES = VOID
Gross Revenues = Void gross revenue covers money or its equivalent actually or constructively received, including the value of services rendered or articles sold, exchanged or leased, the payment of which is yet to be received. ||| (Ericsson Telecommunications, Inc. v. City of Pasig, G.R. No. 176667, [November 22, 2007], 563 PHIL 417-433)
[TAX BASE]

5-YR INCREASE
10% MAX
SECTION 191. Authority of Local Government Units to Adjust Rates of Tax Ordinances. – Local government units shall have the authority to adjust the tax rates as prescribed herein not oftener than once every five (5) years, but in no case shall such adjustment exceed ten percent (10%) of the rates fixed under this Code.

TAX EVERY SEPARATE/DISTINCT ⚠ESTABLISHMENT
SECTION 146. Payment of Business Taxes. –
(a) The taxes imposed under Section 143 shall be payable for every SEPARATE or DISTINCT establishment or place
where business subject to the tax is conducted
and
one line of business
does not become exempt
by being conducted
with some other businesses
for which such tax has been paid.

The tax on a business must be paid by the person conducting the same.

(b) In cases where a person conducts or operates two (2) or more of the businesses mentioned in Section 143 of this Code which are subject to the same rate of tax, the tax shall be computed on the combined total gross sales or receipts of the said two (2) or more related businesses.

NOT INTEGRAL
If the business is not integral, it will be taxed again

MAIN TAXED -> INTEGRAL NOT TAXED
● However, a person or entity that is already taxed by a local government unit on his main or principal business may not be further taxed for engaging in an activity that is merely incidental to, or constitutes an integral part of, the main business.

"BUSINESS" -> PROFIT
LGC 131. Definition of Terms. – When used in this Title, the term:
(d) “Business” means trade or commercial activity regularly engaged in as a means of livelihood or with a view to profit;