Unformatted text preview: R.A. 7160) Professional tax: not exceeding P300.00. (Sec. 139 R.A. 7160) f. Amusement tax: not more than 30% of the gross receipts. (Sec. 140 R.A. 7160) g. Annual fixed tax for every delivery truck or van of manufacturers or producers, wholesalers of, dealers, or retailers in certain products: not exceeding P500.00 (Sec. 141 R.A. 7160) For municipalities‐ May levy taxes, fees, and charges not otherwise levied by provinces, except as provided for in the LGC. a. Tax on business. (Sec. 143 R.A. 7160) b. Fees and charges on business and occupation except those reserved for the province. (Sec. 147 R.A. 7160) c. Fees for sealing and licensing of weights and measures. (Sec. 148 R.A. 7160) d. Fishery rentals, fees and charges. (Sec. 149 R.A. 7160) 1. For cities – May levy taxes, fees and charges which the province and municipality may impose provided: a. That the taxes, fees and charges levied and collected of highly urbanized and independent component cities shall accrue to them, and b. That the rate that the city may levy may exceed the maximum rates allowed for the province or municipality by not more than 50% except the rates of professional and amusement taxes. (Sec. 151 R.A. 7160) Q: What are the taxes, fees and charges that may be imposed by the barangay? A: 1. Taxes on stores and retails with fixed business establishment with gross sales POLITICAL LAW TEAM: ADVISER: ATTY. EDWIN REY SANDOVAL; SUBJECT HEAD: RACHEL MARIE L. FELICES; ASST. SUBJECT HEADS: WIVINO E. BRACERO II & HERAZEUS CHRISTINE Y. UY; MEMBERS: LAWRENCE PAULO H. AQUINO, LEANDRO RODEL V. ATIENZA, MARINETH EASTER AN D. AYOS, CARLO R. BALA, WILFREDO T. BONILLA, JR., KEEL ACHERNAR R. DINOY, APRIL V. ENRILE, KENNETH JAMES CARLO C. HIZON, JOSE MARIA G. MENDOZA, ROGER CHRISTOPHER R. REYES, ROMILINDA C. SIBAL, JASMIN M. SISON, ZARAH PATRICIA T. SUAREZ, RALPH JULIOUS L. VILLAMOR. LOCAL GOVERNMENTS 2.
6. of the preceding calendar year of P50,000 or less, in the case of cities and P30,000 or less, in the case of municipalities, at a rate...
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