AN ORDINANCE ADOPTING THE PASIG REVENUE CODE OF 1992

(as amended by Ordinance No. 13, S-1993)

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BUSINESS TAXES
MANNER OF PAYMENT The tax is due and payable to the Municipal Treasurer of Pasig,
Metro Manila:

All taxes, fees and charges shall be paid to wit:

1st quarter on or before the twentieth (20th) day of January,

2nd quarter on or before the twentieth (20th) day of April,
3rd quarter on or before the twentieth (20th) day of July, and
4th quarter on or before the twentieth (20th) day of October

SECTION 20. Discount. A five percent (5%) discount shall be given to taxpayers who pay
their business taxes on an annual basis within the first twenty (20) of January as an incentive.

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SECTION 22. Payment of Business Taxes. xxx xxx xxx

A. 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.

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B. WHOLESALERS, DISTRIBUTORS, OR DEALERS IN ANY ARTICLE OF COMMERCE

OF WHATEVER KIND OR NATURE.

LAST YEAR'S
GROSS RECEIPTS 1993-1995 1996-1997

FROM TO LESS ANNUAL QUARTERLY ANNUAL QUARTERLY

P1,000 P 21.60 P 5.40 P 25.20 P 6.30

P 1,000 2,000 39.60 9.90 46.20 11.55
2,000 3,000 60.00 15.00 70.00 17.50
3,000 4,000 86.40 21.60 100.80 25.20
4,000 5,000 120.00 30.00 40.00 35.00
5,000 6,000 145.20 36.30 169.40 43.35
6,000 7,000 171.60 42.90 200.00 50.00
7,000 8,000 198.00 49.50 231.00 57.75
8,000 10,000 224.40 56.10 261.80 65.45
10,000 15,000 264.00 66.00 308.00 77.00
15,000 20,000 330.00 82.50 385.00 96.75
20,000 30,000 396.00 99.00 462.00 115.50
30,000 40,000 528.00 132.00 616.00 154.00
40,000 50,000 792.00 198.00 924.00 231.00
 50,000 75,000 1,188.00 297.00 1,386.00 346.50
75,000 100,000 1,584.00 369.00 1,848.00 462.00
100,000 150,000 2,244.00 561.00 2,618.00 654.50
150,000 200,000 2,904.00 726.00 3,388.00 847.00
200,000 300,000 3,960.00 990.00 4,620.00 1,155.00
300,000 500,000 5,280.00 1,320.00 6,160.00 1,540.00
500,000 750,000 7,920.00 1,980,00 9,240.00 2,310.00
750,000 1,000,000 10,560.00 2,640.00 12,320.00 3,080.00
1,000,000 2,000,000 12,000.00 3,000.00 14,000.00 3,500.00
2,000,000 or more 60% of 15% of 70% of 17.5% of
1% 1% 1% 1%

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E. BUSINESS ESTABLISHMENT RENDERING OR OFFERING SERVICES SUCH AS:

Barbershops
Battery charging shops
Beauty parlors
Bookbinders
Business agents, private detective or watchman agencies
Cinematographic film owners, lessors and distributors
Commercial and/or immigration brokers
Demolition, filling and salvage contractors
Electric light or gas system installers, installers of building (general)
Engineering (general), building (general), and specialty contractors
Engraving establishments
Funeral parlors
Furniture shops and establishments for planning or surfacing and
recutting of lumber
Heat or power system installer
Hotels, motels, inns, pension houses, boarding and other lodging houses
House and/or sign printing shops
Laundry shop including dry-cleaning, dyeing establishments, steam laundries and
laundries using washing machines
Lithographers
Lots or establishments for parking purposes
Massage clinics, sauna, turkish and swedish baths, slendering and
building saloons, and other similar establishments
Mine drilling establishments
Photographic studios
Plastic lamination establishments
Plating establishments
Plumbing installers
Repair of any kind of furniture and shoe repairing by machine or any
mechanical contrivance
Repairing, repainting, upholstering of vehicles and/or heavy equipment
Sawmills under contract to saw or cut logs belonging to others
Smelting plants
Smith shops
Tailoring and/or dress shops
 Vulcanizing and recapping shops
Warehousing or forwarding establishments
Washing and greasing of vehicles and/or heavy equipment
Water system installers

E. CONTRACTORS AND OTHER INDEPENDENT CONTRACTORS

LAST YEAR'S
GROSS RECEIPTS 1993-1995 1996-1997

FROM TO LESS ANNUAL QUARTERLY ANNUAL QUARTERLY

P 5,000 P 33.00 P 8.25 P 38.50 P 9.63

P 5,000 10,000 73.92 18.48 86.24 21.56
10,000 15,000 125.40 31.35 145.30 36.33
15,000 20,000 198.00 49.50 231.00 57.75
20,000 30,000 330.00 82.50 385.00 96.25
30,000 40,000 462.00 115.50 539.00 134.75
40,000 50,000 660.00 165.00 779.50 194.88
50,000 75,000 1,056.00 264.00 1,232.00 308.00
75,000 100,000 1,584.00 396.00 1,848.00 462.00
100,000 150,000 2,376.00 594.00 2,772.00 693.00
150,000 200,000 3,168.00 792.00 3,696.00 924.00
200,000 250,000 4,356.00 1,089.00 5,082.00 1,270.50
250,000 300,000 5,544.00 1,386.00 6,468.00 1,617.00
300,000 400,000 7,392.00 1,848.00 8,624.00 2,156.00
400,000 500,000 9,900.00 2,475.00 11,550.00 2,887.50
500,000 750,000 11,100.00 2,775.00 12,950.00 3,237.50
750,000 1,000,000 12,300.00 3,075.00 14,350.00 3,587.50
1,000,000 2,000,000 13,800.00 3,450.00 16,100.00 4,025.00
in excess of 2,000,000 60% of 15% of 70% of 17.5% of
1% 1% 1% 1%

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I. ON ANY BUSINESS, NOT OTHERWISE SPECIFIED IN THE PRECEDING

PARAGRAPHS : There is hereby imposed a tax on any business, not otherwise specified in the
preceding paragraphs at a rate of two point four percent (2.4%), for 1993-1995, two point eight
percent (2.8%). for 1996-1997, of the gross receipts or sales of the preceding calendar year
such as but not limited to: cd i

1. Amusement Places/Businesses:
Billiard or Pool Halls
Bowling Alleys/Lanes
Boxing Stadium
Cabaret/Dance Halls
Carnival/circus/fairs, ferris wheel, merry go-round, etc.
Cockpits
Cocktail Lounge/bars, jukebox machines, Sing-along joints
Day and night clubs
Fashion shows
 Golf link/Driving range
Race tracks
Skating Rinks
Shooting Gallery & other contrivances
Theaters/cinema (airconditioned and ordinary)
Vaudeville Shows
Video house operators (fixed or itinerant)

2. Cafes/cafeterias, carinderias/eateries, food caterers, refreshment parlors, restaurants,

snack bars/soda fountain.

3. Dealers, distributors and retailers of fermented liquors, distilled spirits, wines, tuba and
the likes; Dealers, distributors and retailers of imported wines. Dealers, wholesalers and
retailers of Tobacco leaf.

4. Operator/Owners of Private Cemeteries & Memorial Parks

5. Real Estate lessors (Land, building, commercial/office/residential spaces;

6. Sellers, dealers, agents, developers of real estates (land subdivisions, building and other
taxable real properties).

7. OTHERS