February 28, 2024

City officials recently amended Section 8, paragraphs b and c, of Tax Ordinance 2000-001 that prescribed a set of rules and regulations governing the administration, appraisal, assessment, levy, and collection of real property taxes, business taxes, permit fees, building, and lot rentals in the city and other fees and charges pursuant to the Local Government Code.

Under Ordinance 86, s. 2023, city councilors stated an occupation tax should be levied on individuals practicing their profession within the city.

The ordinance stated P300 shall be levied on architects, certified public accountants, chemists, custom brokers, dentists/dental practitioners, all kinds of engineers, food or sugar technologists, foreign exchange money changers, lawyers, medical practitioners/doctors, naval architects, optometrists, opticians and ophthalmologists, pharmacists, professional appraisers or connoisseurs of tobacco or foreign products, professional consultants, real estate brokers, stock brokers, and veterinarians.

Further, P200 shall be levied from associate and assistant electrical engineers; certified morticians; chiropodists; couturiers; embalmers; foresters; geologists; land/mine surveyors; medical technologists; midwives; nurses; nutritionists; other players of games supervised by the Games and Amusement Board; professional actors and actresses; professional golfers, chess players; registered electricians; registered master plumbers; registered radio and television technicians; social workers; statisticians; tattoos and therapists, provided that persons with disability who are therapists shall pay 70 percent less of their payment of working permit.

Television, movie, stage production designers; TV and stage models; TV and stage performers and x-ray technicians shall also be levied P200 as professional and occupation tax.

A fee of P100 shall be levied on actuaries, assayers, chief of restaurants/hotels, food managers of nightclubs unless he or she paid the tax of hostesses among others, hostess, hospitality girls, and models of nightclubs, bars, and the like; insurance agents, adjusters, and sub-agents; massage attendants, provided that persons with disability who are massage attendants shall pay 70 percent less of their payment of working permits; professional animal trainers; professional athletic coaches, assistant coaches and trainers; professional boxers, tennis players, bowlers and players of professional games; radio and television newscasters, announcers, stage directors, production engineers; registered tour guides, and sales supervisors/managers.

The ordinance will be implemented by the local government on Nov. 17 after its publication. – PIO release