Professional Documents
Culture Documents
LAWS REFERENCES
*Book II, Title I Chapter II, Art. 5 of LGC Local Government Taxation
Local Government Taxation
Illustrative Revenue-Raising Powers of
LGU
Provinces:
1. Tax on transfer of real property ownership.
2. Tax on business of printing and publication.
3. Franchise tax.
4. Sand and gravel tax.
5. Professional tax.
6. Amusement tax on admission.
7. Annual fixed tax per delivery truck or van of
manufacturers or producers of or dealers in certain
products.
Local Government Taxation
Municipalities/Cities:
1. Tax on business.
2. Fishery rental or fees and charges
3. Fees for sealing and licensing of weights and
measures.
The city may levy and collect among others any of the taxes,
fees and other impositions that the province or municipality
may levy and collect
Local Government Taxation
Barangays:
By Judicial Action