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Revised Business Tax Code : Sanitary and Health Fees

Home Business Revised Business Tax Code : Sanitary and Health Fees

ARTICLE 24
SANITARY INSPECTION & HEALTH CERTIFICATE FEES

  • SECTION 121. SANITARY INSPECTION FEE. Every owner/operator of business, industrial, commercial or agricultural establishments, accessoria, building or house for rent, shall secure sanitary certificate or permit for the purpose of supervision and enforcement of existing rules and regulations on sanitation and safety of the public upon payment to the City Treasurer of an annual fee in accordance with the following schedule:

    Type of Business Sanitary Fee per Annum
    a. Aircraft and watercraft companies Php 550.00
    b. Financial institutions, such as banks, pawnshops, money shops insurance companies, finance and other investment companies, dealers in securities and foreign exchange dealers:
      1. Main Office 330.00
      2. Every Branch thereof 220.00
    c. Gasoline service/Filling stations 550.00
    d. Private hospitals 880.00
    e. Medical / dental clinics and animal hospitals 330.00
    f. Dwellings and other spaces for lease or rent:  
      Hotels, motels, apartelles, condominiums, drive inns, pension inns:
      1. With 150 or more rooms 880.00
      2. With 100 to 149 rooms 660.00
      3. With 50 to 99 rooms 440.00
      4. With 25 to 49 rooms 165.00
    g. Apartments, per door 44.00
    h. Houses for rent, per door 44.00
    i. Dormitories, lodging or boarding houses, with accommodations for:
      1. 40 or more boarders or lodgers 412.50
      2. 15 to 39 boarders or lodgers 247.50
      3. less than 15 boarders or lodgers 165.00
    j. Institutions of learning 660.00
    k. Media facilities 220.00
    l. Telegraph, teletype, cable and wireless communication companies 220.00
    m. Telephone, electric and power companies
      Main Office 440.00
    n. Administration offices, display offices, and/or office of professionals 110.00
    o. Peddlers 22.00
    p. All other businesses not specifically mentioned above:
      1. With an area of 1,000 sq.m. or more 880.00
      2. 500 or more but less than 1,000 sq.m 660.00
      3. 200 or more but less than 500 sq.m. 440.00
      4. 100 or more but less than 200 sq.m 330.00
      5. 50 or more but less than 100 sq.m. 220.00
      6. less than 50 sq.m. 110.00

    In the case where a single person, partnership or corporation conducts or operates two or more businesses in one place or establishment, the sanitary inspection permit fee shall be imposed on the business with the highest rate.