40,000.00 or more but less than 50,000.00
50,000.00 or more but less than 75,000.00
7,000.00 or more 75,000.00 or more but less than 100,000.00 8,000.00 or more but less than 150,000.00 but less than
150,000.00 or more but less than 200,000.00
8,000.00 200,000.00 or more but less than 300,000.00
300,000.00 or more but less than 500,000.00
500,000.00 or more but less than 750,000.00
750,000.00 or more but less than 1,000,000.00
1,000,000.00 or more but less than 2,000,000.00
2,000,000.00 or more
924.00
1,386.00
1,848.00
2,618.00
3,388.00
4,620.00
6,160.00
9,240.00
12,320.00
14,000.00
at a rate of seventy percent (70%) of one percent (1%) 231.00 8,000.00 or more but less than 10,000.00
261.80
10,000.00 or more but less than 15,000.00
308.00
15,000.00 or more but less than 20,000.00
385.00
20,000.00 or more but less than 30,000.00
462.00
30,000.00 or more but less than 40,000.00
616.00
Amount of Gross Sales/Receipts For the
Amount of Tax per Preceding Calendar Year Annum
The businesses enumerated in paragraph (a) above shall no longer be subject to the tax on wholesalers, distributors, or dealers herein provided for. (c) On exporters, and on manufacturers, millers, producers, wholesalers, distributors, dealers or retailers of essential commodities enumerated hereunder at a rate of one-half (1/2) of the rates prescribed under subsections (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 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
For purposes of this provision, the term exporters shall refer to those who are principally engaged in the business of exporting goods and merchandise, as well as manufacturers and producers whose goods or products are both sold domestically and abroad. The amount of export sales shall be excluded from the total sales and shall be subject to the rate of one half (1/2) of the rates prescribed under paragraphs (a), (b), and (d) of this Section.\
(d) On retailers. Amount of Gross Sales/ Receipts For the Preceding Calendar Year
P400,000.00 or less Municipal Revenue Code 2022 of the Municipality of Bolinao
Amount of Tax per Annum
2.7%
Municipal Revenue Code 2022 of the Municipality of Bolinao Page 11 of 49
