Amount of Gross Sales/Receipts For the Calendar Year Annum
Amount of Tax per Preceding Less than 5,000.00
5,000.00 or more but less than 10,000.00
10,000.00 or more but less than 15,000.00
15,000.00 or more but less than 20,000.00
20,000.00 or more but less than 30,000.00
30,000.00 or more but less than 40,000.00
40,000.00 or more but less than 50,000.00
50,000.00 or more but less than 75,000.00
75,000.00 or more but less than 100,000.00
100,000.00 or more but less than 150,000.00
150,000.00 or more but less than 200,000.00
200,000.00 or more but less than 250,000.00
250,000.00 or more but less than 300,000.00
300,000.00 or more but less than 400,000.00
400,000.00 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
Amount of Gross Sales/Receipts For the Calendar Year Annum
38.50
86.24
146.30
231.00
385.00
539.00
770.00
1,232.00
1,848.00
2,772.00
3,696.00
5,082.00
6,468.00
8,624.00
11,550.00
12,950.00
14,350.00
Amount of Tax per Preceding
1,000,000.00 or more but less than 2,000,000.00 2,000,000.00 or more
16,100.00 at a rate of seventy percent (70%) of one percent (1%)
Provided, that in no case shall the tax on gross sales of P 2,000,000.00 or more be less than P 16,100.00.
(h) On peddlers engaged in the sale of any merchandise or article of commerce, at the rate of P 50.00 per peddler annually.
Delivery trucks, vans or vehicles used by manufacturers, producers, wholesalers, dealers or retailers enumerated under Section 141 of R.A. 7160 shall be exempt: from the peddler’s tax herein imposed.
The tax herein imposed shall be payable within the first twenty (20) days of January. An individual who will start to peddle merchandise or articles of commerce after January 20 shall pay the full amount of the tax before engaging in such activity.
Section 2A.03. Tax on Newly-Started Business. In the case of a newly started business under this Section, the tax shall be one-twentieth of one percent (1/20 of 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 in the pertinent schedules in this Article
Article B. Tax on Mobile Traders
Municipal Revenue Code 2022 of the Municipality of Bolinao
Page 14 of 49
