BUSINESS TAXES AND LICENSES
BACOLOD CITY  
PARTICULARS TAXES
A. Occupation/Professional Tax
    Group 1 P300.00
    Group 2 P100.00
    Associate/Assistant P200.00
 
B. Tax on Delivery Truck/Van
    Annual Fee P450.00 - 750.00
    Sticker P10.00/Common Carrier
C. Sand & gravel & Other Quarry Resources 10% of the prevailing fair market value per cubic meter or ordinary stone, sand, gravel, earth & other quarry resources exracted from public land or bed of seas, lakes, rivers & other public waters within the territorial jurisdiction of Bacolod  City determined at the time of issuance of permit.
    *Public land and water bed gratuitous
            recocable permit
      Commercial revocable permit
    *Private Land
       Excavation does not exced 1 foot below
            nearest street asphalted
       Cash Performance Bond
       Permit Fee
      Excavation extended below street, 1 foot
          above grade level, lot not asphalted
D. Transfer of Real Property 37.5 % of 1% of the total consideration or fair market value whichever is higher
    Sale, Donation, Barter
E. Business Printing Publication 75 % of 1 % of the Gross Annual Receipts for the preceding calendar year
F. Franchise 75% of 1% of the Gross Annual Receipts for the preceding calendar year
G. Amusement Tax Theaters w/o ticketing machines- 30% of the gross receipts from admission Theaters w/ ticketing machines- 45% of the 30% of the gross receipts from admission if payment is paid on or before the 10th day of the following month videogram- 5% of annual gross sales of P 30,000.00 & 3% in excess of P 30,000.00
H. Manufacturer, assembler, repacker, P 247.50 - 204.00 or P 637.50 for every P 500,000.00 in excess of P 80 million based on gross sales of preceding calendar year 1/20 of 1% based on capital invested P 200.00 - 1,000.00 annually
    processor, brewers, distillers, rectifiers of
   any article of commerce or whatever kind
   of nature
   New Business
   Regulatory Fee
   
I. Exporter, manufacturers, millers, producers,               Not exceeding 1/2 the rate in H
   wholesalers or distributors, dealers or re-  
   tailers of essential commodities  
 
J. Wholesalers, distributors, or dealers in Less than P 1,000.00 gross sales- P 24.50
60 M or more but less than 80 M- P 161,820.00
For every 100,000.00 in excess of P 80,000.00 - P 187.50
    any article of whatever kind of nature
 
 
 
   
K. Retailers (Gross Receipts)                  same as in J
           P400,000.00 or less  
             400,000.00 or more - P 1 million  
             Exceeding P 1 M  
   
L. Exporter of non-essential commodities                  same as in H
   
M. Banks and Financial Institutions 10% of 1% of the gross receipts of the       preceding year 40% of 1% of the gross receipts of the preceding year
    a. banks & financial institutions with
           pricipal office in Bacolod
    b. banks & financial institutions with
           principal office outside Bacolod
   
N. Contrators and other independent                     P 20.00 - P 300.00
          contractors
          Regulatory Fee                 P1,000.00 - P 5, 000.00
   
O. Hotel, Motel, Lodging, Boarding Houses                 P 300.00 - P 3,000.00
 
P. Producers Tax on agricultural and                        P50.00  - P200.00
      aquatic products in commercial scale   

Source: Bacolod City License Division, As of January 2004
Tel. No. 434-7227
Real Estate (Per Square Meter)
Minimum Daily Wage Rates
Air Transportation
Sea
Ferry Rates
Land Transportation
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Utilities: Power and Water Rates
Business Taxes and Licenses
Port Tariff Rates
Domestic Port Charges
Air Cargo Rates