PASIG REVENUE CODE of 1992 as Amended (LBT of Dealers, Contractors and Services) | Revenue | Taxes

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PASIG REVENUE CODE of 1992 as Amended (LBT of Dealers, Contractors and Services)
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   AN ORDINANCE ADOPTING THE PASIG REVENUE CODE OF 1992(as amended by Ordinane N! 1#$ S%199#&'''''''''USINESS TA)ES*ANNER OF PA+*ENT , T-e .a' is d/e and 0ayabe .! .-e */nii0a Treas/rer ! Pasi3$ *e.r! *ania4 A .a'es$ ees and -ar3es s-a be 0aid .! 5i.41s. 6/ar.er !n !r be!re .-e .5en.ie.- (27.-& day ! 8an/ary$2nd 6/ar.er !n !r be!re .-e .5en.ie.- (27.-& day ! A0ri$#rd 6/ar.er !n !r be!re .-e .5en.ie.- (27.-& day ! 8/y$ and.- 6/ar.er !n !r be!re .-e .5en.ie.- (27.-& day ! O.!ber SECTION 27 Dis!/n. , A i:e 0eren. (;<& dis!/n. s-a be 3i:en .! .a'0ayers 5-! 0ay .-eir b/siness .a'es !n an ann/a basis 5i.-in .-e irs. .5en.y (27& ! 8an/ary as an inen.i:e '''''''''SECTION 22 Paymen. ! /siness Ta'es , ''''''''' A *ANUFACTURERS$ ASSE*=ERS$ REPAC>ERS$ PROCESSORS$ RE?ERS$ DISTI==ERS$ RECTIFIERS$ AND CO*POUNDERS OF =I@UORS$ DISTI==ED SPIRITS$ AND ?INES OR *ANUFACTURERS OF AN+ ARTIC=E OF CO**ERCE OF ?HATEVER >IND OR NATURE ''''''''' ?HO=ESA=ERS$ DISTRIUTORS$ OR DEALERS IN ANY ARTICLE OF COMMERCE OF WHATEVER KIND OR NATURE  =AST +EARSGROSS RECEIPTS199#%199;199B%199FRO*TO =ESSANNUA=@UARTER=+ANNUA=@UARTER=+,P1$777P 21 B7P ; 7P 2; 27P B #7P 1$7772$777#9 B79 97B 2711 ;;2$777#$777B7 771; 777 771 ;7#$777$777B 721 B7177 72; 27$777;$777127 77#7 777 77#; 77;$777B$7771; 27#B #71B9 7# #;B$777$77711 B72 97277 77;7 77$777$77719 779 ;72#1 77; ;$77717$77722 7;B 172B1 7B; ;17$7771;$7772B 77BB 77#7 77 771;$77727$777##7 772 ;7#; 779B ;27$777#7$777#9B 7799 77B2 7711; ;7#7$7777$777;2 771#2 77B1B 771; 777$777;7$77792 7719 7792 772#1 77  ;7$777;$7771$1 7729 771$#B 77#B ;7;$777177$7771$; 77#B9 771$ 77B2 77177$7771;7$7772$2 77;B1 772$B1 77B; ;71;7$777277$7772$97 772B 77#$# 77 77277$777#77$777#$9B7 77997 77$B27 771$1;; 77#77$777;77$777;$27 771$#27 77B$1B7 771$;7 77;77$777;7$777$927 771$97$779$27 772$#17 77;7$7771$777$77717$;B7 772$B7 7712$#27 77#$77 771$777$7772$777$77712$777 77#$777 771$777 77#$;77 772$777$777!r m!reB7< !1;< !7< !1 ;< ! 1<1<1<1<''''''''' E.BUSINESS ESTABLISHMENT RENDERING OR OFFERING SERVICES SUCH AS: arbers-!0sa..ery -ar3in3 s-!0sea/.y 0ar!rs!!binders/siness a3en.s$ 0ri:a.e de.e.i:e !r 5a.-man a3eniesCinema.!3ra0-i im !5ners$ ess!rs and dis.rib/.!rs Commercia a! #or immi$ra%io! &ro'er( Dem!i.i!n$ iin3 and sa:a3e !n.ra.!rsEe.ri i3-. !r 3as sys.em ins.aers$ ins.aers ! b/idin3 (3enera&En3ineerin3 (3enera&$ b/idin3 (3enera&$ and s0eia.y !n.ra.!rsEn3ra:in3 es.abis-men.sF/nera 0ar!rsF/rni./re s-!0s and es.abis-men.s !r 0annin3 !r s/rain3 andre/..in3 ! /mber Hea. !r 0!5er sys.em ins.aer H!.es$ m!.es$ inns$ 0ensi!n -!/ses$ b!ardin3 and !.-er !d3in3 -!/sesH!/se and!r si3n 0rin.in3 s-!0s=a/ndry s-!0 in/din3 dry%eanin3$ dyein3 es.abis-men.s$ s.eam a/ndries and a/ndries /sin3 5as-in3 ma-ines=i.-!3ra0-ers=!.s !r es.abis-men.s !r 0arin3 0/r0!ses*assa3e inis$ sa/na$ ./ris- and s5edis- ba.-s$ senderin3 andb/idin3 sa!!ns$ and !.-er simiar es.abis-men.s*ine driin3 es.abis-men.sP-!.!3ra0-i s./di!sPas.i amina.i!n es.abis-men.sPa.in3 es.abis-men.sP/mbin3 ins.aersRe0air ! any ind ! /rni./re and s-!e re0airin3 by ma-ine !r anyme-ania !n.ri:aneRe0airin3$ re0ain.in3$ /0-!s.erin3 ! :e-ies and!r -ea:y e6/i0men.Sa5mis /nder !n.ra. .! sa5 !r /. !3s be!n3in3 .! !.-ersSme.in3 0an.sSmi.- s-!0sTai!rin3 and!r dress s-!0s  V/aniin3 and rea00in3 s-!0s?are-!/sin3 !r !r5ardin3 es.abis-men.s?as-in3 and 3reasin3 ! :e-ies and!r -ea:y e6/i0men.?a.er sys.em ins.aers E.CONTRACTORS AND OTHER INDE)ENDENT CONTRACTORS  =AST +EARSGROSS RECEIPTS199#%199;199B%199FRO*TO =ESSANNUA=@UARTER=+ANNUA=@UARTER=+,P ;$777P ## 77P  2;P # ;7P 9 B#P ;$77717$777# 921 B 221 ;B17$7771;$77712; 7#1 #;1; #7#B ##1;$77727$77719 779 ;72#1 77; ;27$777#7$777##7 772 ;7#; 779B 2;#7$7777$777B2 7711; ;7;#9 771# ;7$777;7$777BB7 771B; 779 ;719 ;7$777;$7771$7;B 772B 771$2#2 77#7 77;$777177$7771$; 77#9B 771$ 77B2 77177$7771;7$7772$#B 77;9 772$2 77B9# 771;7$777277$777#$1B 7792 77#$B9B 7792 77277$7772;7$777$#;B 771$79 77;$72 771$27 ;72;7$777#77$777;$; 771$#B 77B$B 771$B1 77#77$77777$777$#92 771$ 77$B2 772$1;B 7777$777;77$7779$977 772$; 7711$;;7 772$ ;7;77$777;7$77711$177 772$; 7712$9;7 77#$2# ;7;7$7771$777$77712$#77 77#$7; 771$#;7 77#$; ;71$777$7772$777$7771#$77 77#$;7 771B$177 77$72; 77in e'ess !2$777$777B7< !1;< !  *+, o-  1 ;< ! 1<1< , 1<'''''''''I ON ANY BUSINESS/ NOT OTHERWISE S)ECIFIED IN THE )RECEDING )ARAGRA)HS :  T-ere is -ereby im0!sed a .a' !n any b/siness$ n!. !.-er5ise s0eiied in .-e0reedin3 0ara3ra0-s a. a ra.e ! .5! 0!in. !/r 0eren. (2 <&$ !r 199#%199;$ %0o 1oi!% ei$2%1erce!% 34.5,6. -or 778977* $ ! .-e 3r!ss reei0.s !r saes ! .-e 0reedin3 aendar year s/- as b/. n!. imi.ed .!4 d i1 Am/semen. Paes/sinesses4iiard !r P!! Has!5in3 Aeys=anes!'in3 S.adi/mCabare.Dane HasCarni:air/sairs$ erris 5-ee$ merry 3!%r!/nd$ e. C!0i.sC!.ai =!/n3ebars$ /eb!' ma-ines$ Sin3%a!n3 !in.sDay and ni3-. /bsFas-i!n s-!5s  G! inDri:in3 ran3eRae .rasSa.in3 RinsS-!!.in3 Gaery  !.-er !n.ri:anesT-ea.ersinema (air!ndi.i!ned and !rdinary&Va/de:ie S-!5sVide! -!/se !0era.!rs (i'ed !r i.ineran.&2 Caesae.erias$ arinderiasea.eries$ !!d a.erers$ reres-men. 0ar!rs$ res.a/ran.s$ sna barss!da !/n.ain # Deaers$ dis.rib/.!rs and re.aiers ! ermen.ed i6/!rs$ dis.ied s0iri.s$ 5ines$ ./ba and .-e iesJ Deaers$ dis.rib/.!rs and re.aiers ! im0!r.ed 5ines Deaers$ 5-!esaers and re.aiers ! T!ba! ea  O0era.!rO5ners ! Pri:a.e Ceme.eries  *em!ria Pars; Rea Es.a.e ess!rs (=and$ b/idin3$ !mmeria!ieresiden.ia s0aesJB Seers$ deaers$ a3en.s$ de:e!0ers ! rea es.a.es (and s/bdi:isi!ns$ b/idin3 and !.-er .a'abe rea 0r!0er.ies& *.OTHERS
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