About the service

All business enterprises are required to secure a business license and mayor’s permit and pay business taxes before the start of commercial operations. License must be renewed from January 1 to 20 every year. After this given period penalties are being imposed.

Business taxes for new applications are based on capitalization. Those for the succeeding years are computed as a percentage of gross sales/receipts. Payments may be made annually; semi-annually or quarterly. Taxes are due on the first 20 days of each semester or quarter.


Application form duly signed by the LCE

Community Tax Certificate

Clearances required for Business Permit (attached to application)

Official Receipt


For new application, based on capitalization

For renewal, based on gross sales/receipts

How to avail of the service

1. Request

Client requests for assessment of business tax on approved application for business.

2. Assessment

Revenue collection clerk assesses business taxes due to client. Issues business receipt

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