|
Rates
|
Basic Tax | 1.0 % of assessed value |
Special Education Tax |
1.0 % of assessed value
|
- Surigao City Business Taxes and License Fees
BUSINESS TAXES IN SURIGAO CITY (per Ordinance No. 190, Series 2002)
A. General Merchants - Wholesalers, distributors or dealers in any article of commerce or whatever kind of nature in accordance with the following schedules:
Gross Sales/Receipts for the Preceding
Calendar Year
|
Amt. of Tax per Annum (Php)
|
Less than P1, 000.00 |
27.00
|
1,000.00 or more but less than 2,000.00 |
49.00
|
2,000.00 or more but less than 3,000.00 |
75.00
|
3,000.00 or more but less than 4,000.00 |
108.00
|
4,000.00 or more but less than 5,000.00 |
150.00
|
5,000.00 or more but less than 6,000.00 |
181.00
|
6,000.00 or more but less than 7,000.00 |
214.00
|
7,000.00 or more but less than 8,000.00 |
247.00
|
8,000.00 or more but less than 10,000.00 |
280.00
|
10,000.00 or more but less than 15,000.00 |
330.00
|
15,000.00 or more but less than 20.000.00 |
412.50
|
20,000.00 or more but less than 30,000.00 |
495.00
|
30,000.00 or more but less than 40,000.00 |
660.00
|
40,000.00 or more but less than 50,000.00 |
990.00
|
50,000.00 or more but less than 75,000.00 |
1,485.00
|
75,000.00 or more but less than 100,000.00 |
1,980.00
|
100,000.00 or more but less than 150,000.00 |
2,805.00
|
150,000.00 or more but less than 200,000.00 |
3,630.00
|
200,000.00 or more but less than 300,000.00 |
4,950.00
|
300,000.00 or more but less than 500,000.00 |
6,600.00
|
500,000.00 or more but less than 750,000.00 |
9,900.00
|
750,000.00 or more and up to 1,000,000.00 |
13,300.00
|
1,000,001.00 or more and up to 2,000,000.00 |
15,000.00 50% of 1% in excess of
|
2,000,001.00 or more and up to 3,000,000.00 |
15,000.00 + 2 Million
30% of 1% in excess of |
3,000,001.00 or more and up to 5,000,000.00 |
20,000.00 + 3 Million
20% of 1% in excess of |
5,000,001.00 or more and up to 7,000,000.00 |
26,000.00 + 5 Million
15% of 1% in excess of |
7,000,001.00 |
30,000.00 + 7 Million
|
B. (1) On Retailers
Gross Sales/Receipts for the Preceding Calendar Year | Amt. of Tax per Annum |
P400, 000.00 and below |
2%
|
More than P400, 000.00 to Million | 1.5% but not less than P8, 000.00 |
(2) On cafes, cafeterias, ice cream and refreshment parlors, restaurants
soda fountains, bars, carenderias or foodcaterers, and other similar eating establishments - 2% of gross receipts
(3) On travel agencies and travel agents 2% of gross receipts(4) On operators of cable network system 2% of gross receipts
(5) On operators of computer Services 2% of gross receipts
(6) On private cemetery 50% of 1% gross receipts
C. ON CONTRACTS - Include general engineering's, general buildings and specially contractors as defined under applicable laws; demolition and salvage works contractors; of dockyards; person engaged in the installation of water system, and gas or electric light, heat or power; proprietors or operators of smelting plants; engraving; plating, and plastic lamination establishments; proprietors or operators of establishments for repairing, repainting, upholstering, washing or greasing of vehicles, heavy equipment, vulcanizing , recapping and battery charging; proprietors or operators of furniture shop and establishment of planning or surfacing and recutting of lumber, and sawmills under contract to saw or cut logs belonging to others; proprietors or operators of dry cleaning or dyeing; establishments, steam laundries, and laundries using washing machines; proprietors or owners of shop for the repair of any kind of mechanical and electrical devices, instruments apparatus, or furniture and shoe repairing by machine or nay mechanical contrivance; proprietors or operators of tailor shops, dress shops, milliners and hatters, beauty parlors, barber shops, slenderizing and body building saloons and similar establishments; proprietors or operators establishments of lots for parking purposes; photographic studios; funeral parlors; proprietors or operators of hotels, motels and lodging houses; proprietors or operators arrastre and stevedoring, warehousing , or forwarding establishments; master plumbers; smiths, and house or sign painters, bookbinders, lithographers; publishers except those engaged in the publication or printing of any newspaper, magazine, review or bulleting which appears at regular intervals and fixed prices for subscription and sale and which is nit devoted principally to the publication of advertisements; business agents; private detective or watchman agencies, commercial and immigration brokers, and cinematographic film owners and distributors.
Gross Sales/Receipts for the Preceding
|
Calendar Year Amount of Tax per Annum (Php)
|
Less than 5,000.00 |
44.34
|
5,000.00 or more but less than |
99.33
|
10,000.00 or more but less than |
168.51
|
15,000.00 or more but less than |
266.06
|
20,000.00 or more but less than |
443.33
|
30,000.00 or more but less than |
620.81
|
40,000.00 or more but less than |
886.88
|
50,000.00 or more but less than |
1,419.00
|
75,000.00 or more but less than |
2,128.00
|
100,000.00 or more but less than |
3,192.75
|
150,000.00 or more but less than |
4,257.00
|
200,000.00 or more but less than |
5,853.38
|
250,000.00 or more but less than |
7,449.75
|
300,000.00 or more but less than |
9,933.00
|
400,000.00 or more but less than |
13,303.00
|
500,000.00 or more but less than |
14,915.63
|
750,000.00 or more but less than |
16,528.13
|
1,000,000.00 or more but less than |
18,543.75
|
2,000,000.00 and up |
75%of 1% but not less than 18, 543.75
|
D. Mayor's Permit Fee on Business and Other Activities
Gross Sales/Receipts for the Preceding Calendar Year |
Amount of Fee per Annum (Php)
|
Less than P2, 000.00 | 50.00 |
2, 000.00 or more but less than 10,000.00 | 100.00 |
10,000.00 or more but less than 50,000.00 | 150.00 |
50,000.00 or more but less than 100,000.00 | 175.00 |
100,000.00 or more but less than 200,000.00 | 325.00 |
200,000.00 or more but less than 300,000.00 | 450.00 |
300,000.00 or more but less than 400,000.00 | 500.00 |
400,000.00 or more but less than 500,000.00 | 600.00 |
500,000.00 or more but less than 600,000.00 | 750.00 |
600,000.00 or more but less than 700,000.00 | 825.00 |
700,000.00 or more but less than 800,000.00 | 900.00 |
800,000.00 or more but less than 900,000.00 | 975.00 |
900,000.00 or more but less than 1,000,000.00 | 1,050.00 |
1,000,000.00 or more but less than 10,000,000.00 | 1,500.00 |
10,000,000.00 | 3,000.00 |
E. Sanitary Inspection Fee
Type
|
Amount of Fee
Per Annum (Php) |
1. Financial Institutions: | |
- Main Office |
750.00
|
- Every Branch Office |
500. 00
|
2. Gasoline Service/Filing Station |
400.00
|
3. Private Hospitals |
400.00
|
4. Medical and Dental Clinic |
300. 00
|
5. Dwelling or other spaces for base or rent: | |
a. Hotels, motels, apartelles, pension house |
|
- with more than 150 rooms |
800.00
|
- w/ 100 to 149 rooms |
600.00
|
- w/ 25 to 49 rooms |
200.00
|
- with less than 25 rooms |
150.00
|
b. Apartment, per door |
40.00
|
c. House for Rent |
40.00
|
d. Dormitories, Lodging/Board Houses |
|
- more than 40 boarders/lodgers |
200.00
|
- 15-39 boarders/lodgers |
200.00
|
- less than 15 boarders/lodgers |
120. 00
|
6. Private Institution of Learning |
500.00
|
7. Media Facilities |
200.00
|
8. Telegraph, Teletype, Cable and Wireless Communication companies |
200.00
|
9. Telephone Electric and Power Companies |
300.00
|
10. Peddlers |
120.00
|
11. Lending Investors |
400.00
|
12. All other business industrial commercial, agricultural establishment not especially mentioned above | |
- with an area of more than 500 sq. |
300.00
|
- with an area of 200 to 500 sq. m. |
200.00
|
- with an area below 200 sq. m. |
120.00
|
13. Amusement Places |
300.00
|
14. Importers, Exporters, Wholesalers and Distributors |
500.00
|
15. Public eating-places: | |
- with 50 or more personnel |
300.00
|
- with 25 or more but less than 50 personnel |
200.00
|
- with less than 25 personnel |
120.00
|
16) Establishment of offering services |
120.00
|
17) Funeral Parlors |
200.00
|
WAGE RATES
As of December
2001 the following wage rate has been set for the province by the Regional
Tripartite wages and Productivity Board:
INDUSTRY SECTOR |
|
|
Agriculture | ||
Plantation |
167.00
|
12
|
Non-Plantation |
147.00
|
12
|
Non-Agri |
177.00
|
12
|
Retail/Service | ||
Employing 10 workers or less |
147.00
|
12
|
Employing more than 10 workers |
177.00
|
12
|
Charge
|
Unit
|
Residential
|
Commercial
|
Industrial
|
Public Bldgs.
|
Street Lights
|
Generation - System Charge |
Php/kWh
|
1.5101
|
1.5101
|
1.5101
|
1.5101
|
1.5101
|
Generation -Franchise & Benefits |
Php/kWh
|
0.0282
|
0.0282
|
0.0282
|
0.0282
|
0.0282
|
Generation - ICERA |
Php/kWh
|
0.2934
|
0.2934
|
0.2934
|
0.2934
|
0.2934
|
Transmission -- Demand Charge |
Php/kWh
|
-
|
-
|
12.10
|
-
|
-
|
Transmission -- System Charge |
Php/kWh
|
0.8924
|
0.8838
|
0.7819
|
0.8729
|
0.8207
|
System Loss Change |
Php/kWh
|
0.3562
|
0.3562
|
0.3562
|
0.3562
|
0.3562
|
Distribution - Demand Charge |
Php/kWh
|
-
|
-
|
12.10
|
-
|
-
|
Distribution - System Charge |
Php/kWh
|
0.8869
|
0.5645
|
0.4395
|
0.5550
|
1.8777
|
Supply - Retail Customer Charge |
PhP/Cust./Month
|
-
|
34.64
|
34.64
|
34.40
|
34.17
|
Supply - System Charge |
Php/kWh
|
0.5205
|
-
|
-
|
-
|
-
|
Metering - Retail Customer Charge |
PhP/Meter/Month
|
5.00
|
27.25
|
220.51
|
17.64
|
-
|
Metering - System Charge |
Php/kWh
|
0.3342
|
-
|
-
|
-
|
-
|
Inter-Class Cross Subsidy Charge |
Php/kWh
|
(0.4296)
|
0.6559
|
0.5819
|
0.6529
|
(0.6896)
|
Universal - Missionary Electrification |
Php/kWh
|
0.0373
|
0.0373
|
0.0373
|
0.0373
|
0.0373
|
Universal - Environmental Charge |
Php/kWh
|
0.0025
|
0.0025
|
0.0025
|
0.0025
|
0.0025
|
Lifeline Rate (Discount)/Subsidy |
Php/kWh
|
0.0520
|
0.0520
|
0.0520
|
0.0520
|
0.0520
|
Power Act Rate Reduction |
Php/kWh
|
(0.3000)
|
-
|
-
|
-
|
-
|
Loan Condonation |
Php/kWh
|
(0.2262)
|
(0.2262)
|
(0.2262)
|
(0.2262)
|
(0.2262)
|
FUEL PRICES
|
|
Special Gasoline (per liter) |
28.38
|
Regular Gasoline (per liter) |
27.45
|
Diesel (per liter) |
22.75
|
Kerosene (per liter) |
22.75
|
Liquified Petroleum Gas | |
11 kg cylinder - refill |
402.00
|
50 kg cylinder - refill |
1,515.00
|
|
|
|
COMMODITY CHARGE
(Pesos per cu. meter in excess of first 10 cu.meter on the following graduated consumption ranges) |
||||
|
|
|
|
|
|||
Residential / Government | |||||||
|
80.00
|
10.00
|
12.00
|
14.00
|
16.00
|
18.00
|
|
|
128.00
|
10.00
|
12.00
|
14.00
|
16.00
|
18.00
|
|
|
255.00
|
10.00
|
12.00
|
14.00
|
16.00
|
18.00
|
|
|
638.00
|
10.00
|
12.00
|
14.00
|
16.00
|
18.00
|
|
|
1,596.00
|
10.00
|
12.00
|
14.00
|
16.00
|
18.00
|
|
|
2,873.00
|
10.00
|
12.00
|
14.00
|
16.00
|
18.00
|
|
Commercial / Industrial
Class A - (establishments with P 50,000.00 capitalization & above) |
|
160.00
|
20.00
|
24.00
|
28.00
|
32.00
|
36.00
|
|
256.00
|
20.00
|
24.00
|
28.00
|
32.00
|
36.00
|
|
|
510.00
|
20.00
|
24.00
|
28.00
|
32.00
|
36.00
|
|
|
1,276.00
|
20.00
|
24.00
|
28.00
|
32.00
|
36.00
|
|
|
3,192.00
|
20.00
|
24.00
|
28.00
|
32.00
|
36.00
|
|
|
5,746.00
|
20.00
|
24.00
|
28.00
|
32.00
|
36.00
|
|
Commercial / Industrial
Class B - (establishments with P 50,000.00 below capitalization ) |
|
120.00
|
15.00
|
18.00
|
21.00
|
24.00
|
27.00
|
|
192.00
|
15.00
|
18.00
|
21.00
|
24.00
|
27.00
|
|
|
383.00
|
15.00
|
18.00
|
21.00
|
24.00
|
27.00
|
|
|
957.00
|
15.00
|
18.00
|
21.00
|
24.00
|
27.00
|
|
|
2,394.00
|
15.00
|
18.00
|
21.00
|
24.00
|
27.00
|
|
|
4,310.00
|
15.00
|
18.00
|
21.00
|
24.00
|
27.00
|
|
Bulk Sale to Ship |
|
MODE OF
TRANSPORTATION |
|
|
Fast Craft | Dapa, Siargao Island |
200.00
|
Regular Boat | Cebu City |
205.00-368.00
|
Manila |
923.00-1,168.00
|
|
Davao City |
561.00-794.00
|
|
Bus | Butuan City |
65.00
|
Davao City |
225.00
|
|
Cagayan de Oro City |
155.00
|
|
Plane | Cebu City |
|
Ferry Service | Liloan Southern Leyte |
68.00**
|
*Fares
vary according to the type of accomodation
** Including
Terminal Fee
TELEPHONE COMPANIES
Telephone Rates
Telephone: Land Lines |
|
|
|
Installation Fee |
2,000.00
|
2,000.00
|
|
Telephone Set |
1,500.00
|
1,500.00
|
|
Deposit: Basic Services (DDD) |
550.00
1,000.00
|
880.00
3,000.00
|
|
Other Charges (VAT) |
350.00
|
350.00
|
|
Monthly Subscription Fee |
302.50
|
484.00
|
|
NDD Toll Charges |
|
|
Excess per
|
Metro Manila |
6.00
|
4.50
|
|
Cebu |
5.00
|
4.00
|
|
Cagayan de Oro, Davao |
5.00
|
4.00
|
|
IDD Toll Charges | USA, Canada |
68.00
|
56.00
|
Western Europe |
78.00
|
64.00
|
|
ASEAN |
58.00
|
46.00
|
|
Australia, New Zealand |
76.00
|
76.00
|
|
Saudi Arabia |
80.00
|
76.00
|
Telephone: Mobile | |||
Cell Phone Unit1 (Cost in Php) |
3,500.00
|
||
Registration Fee2 (Cost in Php) |
1,500.00
|
||
Rate per Minute (Cost in Php) |
8.00
|
||
NDD Toll Charges (Cost in Php) |
|
|
|
Luzon |
11.00
|
||
Visayas |
12.00
|
||
Mindanao |
13.00
|
||
IDD Toll Charges (Cost in US $) |
|
1st Minute | Every 6 sec.
|
USA, Canada |
1.70
|
0.14
|
|
Western Europe, UK |
1.95
|
0.16
|
|
ASEAN, Hongkong, Taiwan, Japan, Korea |
1.45
|
0.12
|
|
Australia, New Zealand, Hawaii, Pacific Territories |
1.90
|
0.15
|
|
Middle East |
2.00-3.00
|
0.15-0.27
|
|
Carribean, Africa |
2.30
|
0.20
|
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