Every tax and fee code a business in San Jose City may be charged, copied from the Treasurer’s schedules (effective 2014 to present). Search for your line of business, or find your row by gross sales.
The yearly tax on doing business in the city, set by gross sales or receipts. Six codes cover manufacturers, wholesalers, retailers, contractors, banks and service businesses.
Most codes are graduated: find the row your gross sales or receipts fall in, and that row gives the amount. A few top rows also carry a rate.
All six codes on this schedule are marked for renewal. The retailer code is also marked “with essential”.
License schedule3 pages · printed 8 October 2026
582-01
Manufacturers, assemblers, repackers and processors
Renewal
On manufacturers, assemblers, repackers, processors, brewers, distillers, rectifiers, and compounders of liquors, distilled spirits, and wines, or manufacturers of any article of commerce of whatever kind or nature in accordance with the following schedule.
Based on gross amount · 20 printed rows
582-01 Manufacturers, assemblers, repackers and processors: printed rows by gross amount
From (₱)
To (₱)
Amount
Rate
0.01
9,999.99
₱247.50
–
10,000
14,999.99
₱330.00
–
15,000
19,999.99
₱453.00
–
20,000
29,999.99
₱660.00
–
30,000
39,999
₱990.00
–
40,000
49,999
₱1,237.00
–
50,000
74,999
₱1,980.00
–
75,000
99,999
₱2,475.00
–
100,000
149,999
₱3,300.00
–
150,000
199,999
₱4,125.00
–
200,000
299,999
₱5,775.00
–
300,000
499,999
₱8,250.00
–
500,000
749,999
₱12,000.00
–
750,000
999,999
₱15,000.00
–
1,000,000
1,999,999
₱20,625.00
–
2,000,000
2,999,999
₱24,750.00
–
3,000,000
3,999,999
₱29,700.00
–
4,000,000
4,999,999
₱34,650.00
–
5,000,000
6,499,999
₱36,562.50
–
6,500,000
and above
₱36,562.50
0.5625%
₱
The matching row lights up in the table.
582-02
Wholesalers, distributors and dealers
Renewal
On wholesalers, distributors, or dealers in any article of commerce of whatever kind or nature in accordance with the following articles.
Based on gross amount · 24 printed rows
582-02 Wholesalers, distributors and dealers: printed rows by gross amount
From (₱)
To (₱)
Amount
Rate
0.01
999.99
₱27.00
–
1,000
1,999.99
₱49.50
–
2,000
2,999.99
₱75.00
–
3,000
3,999.99
₱108.00
–
4,000
4,999.99
₱150.00
–
5,000
5,999.99
₱181.50
–
6,000
6,999.99
₱214.50
–
7,000
7,999.99
₱247.50
–
8,000
9,999.99
₱280.50
–
10,000
14,999.99
₱330.00
–
15,000
19,999.99
₱412.50
–
20,000
29,999.99
₱495.00
–
30,000
39,999.99
₱660.00
–
40,000
49,999.99
₱990.00
–
50,000
74,999.99
₱1,485.00
–
75,000
99,999.99
₱1,980.00
–
100,000
149,999.99
₱2,805.00
–
150,000
199,999.99
₱3,630.00
–
200,000
299,999.99
₱4,950.00
–
300,000
499,999.99
₱6,600.00
–
500,000
749,999.99
₱9,900.00
–
750,000
999,999.99
₱13,200.00
–
100,000,000
1,999,999,999.99
₱15,000.00
–
2,000,000,000
and above
₱15,000.00
7.5%
₱
The matching row lights up in the table.
582-07
Retailers
Renewal
With essential
Read the official wording
On Retailers. The rate of two percent (2%) per annum shall be imposed on sales not exceeding FOUR HUNDRED THOUSAND PESOS (P400,000.00), while the rate of one percent (1%) per annum shall be imposed on sales in excess of FOUR HUNDRED THOUSAND PESOS (P400,000.00).
However, barangays shall have the exclusive power to levy taxes on stores whose gross sales or receipts of the preceding calendar year does not exceed FIFTY THOUSAND PESOS (P50,000.00) subject to existing laws and regulations.
Based on gross amount · 2 printed rows
582-07 Retailers: printed rows by gross amount
From (₱)
To (₱)
Amount
Rate
0.01
399,999.99
₱0.00
2%
400,000
and above
₱0.00
1%
₱
The matching row lights up in the table.
582-08
Contractors and other independent contractors
Renewal
Read the official wording
The tax on contractors and other independent contractors shall likewise be collected from tax subjects enumerated under Section 19 (c) of Presidential Decree No. 231, as amended, but which are no longer included in the enumeration of “contractor” under Section 131 of Republic Act 7160.
Based on gross amount · 17 printed rows
582-08 Contractors and other independent contractors: printed rows by gross amount
From (₱)
To (₱)
Amount
Rate
0.01
4,999.99
₱41.25
–
5,000
9,999
₱91.90
–
10,000
14,999
₱156.75
–
15,000
19,999
₱247.50
–
20,000
29,999
₱412.50
–
30,000
39,999
₱577.50
–
40,000
49,999
₱825.00
–
50,000
74,999
₱1,320.00
–
75,000
99,999
₱1,980.00
–
100,000
149,999
₱2,970.00
–
150,000
199,999
₱3,960.00
–
200,000
249,999
₱5,445.00
–
250,000
299,999
₱6,930.00
–
400,000
499,999
₱12,375.00
–
500,000
749,999
₱13,875.00
–
750,000
999,999
₱15,375.00
–
1,000,000
1,999,999
₱17,250.00
–
₱
The matching row lights up in the table.
582-09
Banks and other financial institutions
Renewal
On banks and other financial institutions (interest, commissions and discounts from lending activities, income from financial leasing, dividends, rentals on property, profit from exchange or sale of property, and insurance premiums).
Based on
Gross amount
Printed tax rate
0.825%
Printed tax amount
₱0.00
582-10
Service businesses: restaurants, amusement places, clinics and others
Renewal
Who this covers: 15 kinds of business
The rates of taxes on the businesses hereunder enumerated shall be the following:
Cafes, cafeterias, ice cream and other refreshment parlors, restaurants, soda fountains, bars, carinderias, or food caterers
Amusement places, including places wherein customers thereof actively participate without making bets or wagers, including but not limited to night clubs, day clubs, cocktail lounges, cabarets or dance halls, karaoke bars, skating rinks, bath houses, swimming pools, exclusive clubs such as country and sports clubs, resorts and other similar places, billiard and pool tables, bowling alleys, circuses, carnivals, merry-go-rounds, roller coasters, ferris wheels, swings, shooting galleries, and other similar contrivances, theaters and cinema houses, boxing stadia, race tracks, cockpits and other similar establishments
Commission agents
Lessors, dealers, brokers of real estate
Travel agencies and travel agents
Pension houses, motels, apartments, apartelles, and condominiums
Subdivision owners, private cemeteries and memorial parks
Privately-owned markets
Boarding houses
Hospitals, medical clinics, dental clinics, therapeutic clinics, medical laboratories, dental laboratories
Cockpit operations (to include placida and cockpit rentals)
Operators of cable network systems
Operators of computer services establishments
General consultancy services
All other similar activities consisting essentially of the sales of services or a fee
Based on gross amount · 19 printed rows
582-10 Service businesses: restaurants, amusement places, clinics and others: printed rows by gross amount
From (₱)
To (₱)
Amount
Rate
0.01
4,999
₱41.25
–
5,000
9,999
₱91.90
–
10,000
14,999
₱156.75
–
15,000
19,999
₱247.50
–
20,000
29,999
₱412.50
–
30,000
39,999
₱577.50
–
40,000
49,999
₱825.00
–
50,000
74,999
₱1,320.00
–
75,000
99,999
₱1,980.00
–
100,000
149,999
₱2,970.00
–
150,000
199,999
₱3,960.00
–
200,000
249,999
₱5,445.00
–
250,000
299,999
₱6,930.00
–
300,000
399,999
₱9,240.00
–
400,000
499,999
₱12,375.00
–
500,000
749,999
₱13,875.00
–
750,000
999,999
₱15,375.00
–
1,000,000
1,999,999
₱17,250.00
–
2,000,000
and above
₱17,250.00
0.78%
₱
The matching row lights up in the table.
Printed as “PERMIT”
Mayor’s permit fees
The fee for the permit itself, charged on new applications and renewals. Most depend on the size of the business’s assets; a few are a fixed amount.
Find your line of business, then your asset size. Every code on this schedule is marked for both new applications and renewals.
Permit schedule1 page · printed 8 October 2026
582-02-MP
Wholesalers
New
Renewal
582-02-MP Wholesalers
Asset size
Amount
Cottage
₱200.00
Small
₱400.00
Medium
₱800.00
Large
₱1,000.00
582-06
Poultry and piggery
New
Renewal
Amount
₱500.00
582-08-MP
Contractors
New
Renewal
582-08-MP Contractors
Asset size
Amount
Cottage
₱100.00
Small
₱400.00
Medium
₱800.00
Large
₱1,000.00
582-09-MP
Banks
New
Renewal
582-09-MP Banks
Type of bank
Amount
Rural, thrift and savings bank
₱1,000.00
Commercial, industrial and development banks
₱3,000.00
Universal banks
₱5,000.00
582-22
Other business
New
Renewal
Amount
₱500.00
589-09-01-MP
Financial institutions
New
Renewal
589-09-01-MP Financial institutions
Asset size
Amount
Option
₱0.00
Small
₱1,000.00
Medium
₱3,000.00
Large
₱5,000.00
592-01
Transloading
New
Renewal
592-01 Transloading
Asset size
Amount
Medium
₱2,000.00
Large
₱4,000.00
Printed as “SANITARY”
Sanitary fee
One fee, set by the floor area of the business. It runs from ₱50 for the smallest spaces to ₱200 for 1,000 and up.
The schedule bases this fee on business area but does not print the unit. Square metres is the usual unit; confirm with the Treasurer’s Office.
Sanitary schedule1 page · printed 8 October 2026
FEE
Sanitary fee
New
Renewal
Based on business area · 6 printed rows
FEE Sanitary fee: printed rows by business area
From
To
Amount
0
49
₱50.00
50
99
₱75.00
100
199
₱100.00
200
499
₱125.00
500
999
₱150.00
1,000
and above
₱200.00
The matching row lights up in the table.
Printed as “GARBAGE”
Garbage fees
A yearly collection fee set by the type of establishment. Twelve groups, from industries and hospitals to sari-sari stores.
Find the group your business belongs to, then the line that describes it. Labels are kept as printed.
Garbage schedule3 pages · printed 8 October 2026
3001
Industrial and manufacturing firms
New
Renewal
3001 Industrial and manufacturing firms
Type
Amount
Big Industries
₱10,000.00
Medium Scale LPG Recharging Plants
₱5,000.00
Small Scale Industries
₱3,000.00
3002
Commercial establishments
New
Renewal
3002 Commercial establishments
Type
Amount
Fast Food Chain
₱3,000.00
Restaurants, Hotel, Motel
₱2,000.00
Fast Food Store
₱1,000.00
Gasoline Service Station
₱500.00
Lumber Yard and Hardware
₱500.00
Appliance Dealer
₱500.00
Motor Vehicle Dealer
₱500.00
Grocery Store
₱320.00
Dry Goods Store
₱320.00
Fish, Meat and Chicken Vendor
₱320.00
Vegetables and Fruit Vendor
₱320.00
Carinderias and Eateries
₱320.00
Glassware Store
₱320.00
Bakery and Bakeshop Store
₱320.00
Shoe Store
₱320.00
Barber and Beauty Shops
₱320.00
Dress and Tailoring Shops
₱320.00
Flower Shops
₱320.00
Music and Record Shops
₱320.00
Copying Machine, Wood Frames and Photography Shops
₱320.00
Pet Shops
₱320.00
LPG Store
₱320.00
Auto Supplies
₱320.00
3003
Medical institutions
New
Renewal
3003 Medical institutions
Type
Amount
Hospital
₱3,000.00
Medical Clinics with Patient Confinement Facilities
₱1,000.00
Medical and Dental Clinic with X-Rays, Ultrasound, CT Scan
₱500.00
Drug Store
₱300.00
Drug Store below 200 sq. meters
₱150.00
Optometrist Shops
₱300.00
3004
Financial institutions
New
Renewal
3004 Financial institutions
Type
Amount
Banks
₱500.00
Financing and Credit Loan
₱300.00
Pawnshop and Jewelry Shops
₱300.00
Insurance and Bonding Companies
₱300.00
3005
Educational institutions
New
Renewal
3005 Educational institutions
Type
Amount
College
₱2,000.00
High School and Vocational School
₱500.00
Elementary, Nurseries and Kinder School
₱500.00
Physical Fitness School
₱300.00
3006
Energy, transport and communication firms
New
Renewal
3006 Energy, transport and communication firms
Type
Amount
Bus or Minibus Companies with Terminals
₱3,000.00
Electric Company
₱500.00
Telephone and Communication
₱500.00
Water Service Company
₱500.00
3007
Entertainment firms
New
Renewal
3007 Entertainment firms
Type
Amount
Cinemas
₱500.00
Cockpit Arenas
₱500.00
Night Clubs, Videoke Bar
₱500.00
Billiards and Pool Shops
₱300.00
Video Game Shops
₱300.00
Bowling Alleys
₱300.00
Swimming Resort with Entrance Fee
₱300.00
3008
Offices
New
Renewal
3008 Offices
Type
Amount
Accounting, Law, Real Estate, Advertising, Insurance, etc.
₱300.00
3009
Agricultural
New
Renewal
3009 Agricultural
Type
Amount
Piggery, Poultry and Cattle Farms
₱500.00
Nursery, Orchids and Flower Grower
₱300.00
Agricultural Farm Store
₱300.00
3010
Repair shops
New
Renewal
3010 Repair shops
Type
Amount
Motor Vehicle Repair Shops
₱300.00
Battery and Electric Shops
₱300.00
Appliance Repair Shops
₱300.00
3011
Wholesalers and dealers
New
Renewal
3011 Wholesalers and dealers
Type
Amount
Chicken Dealer with Chicken Dressing House
₱2,000.00
Coconut and Buko Dealer or Wholesaler
₱1,000.00
Beer or Softdrink
₱500.00
Meat Dealer
₱500.00
Fruit and Vegetable Dealers
₱500.00
3012
Others
New
Renewal
3012 Others
Type
Amount
Machine Shop
₱500.00
Brake and Clutch Bonding Shops
₱400.00
Vulcanizing and Junk Shops
₱400.00
Gravel and Sand
₱400.00
Iron and Metal Craft
₱400.00
Sash and Wood Craft
₱400.00
Coffin and Casket Maker
₱400.00
Memorial Parks
₱400.00
Funeral Parlor
₱1,500.00
Furniture Stores
₱400.00
Public and Private Stall Holders
₱400.00
Warehouse of Any Kind
₱400.00
Food Stands, Barbeque Stands, Vegetable Stands and Other Items
₱400.00
Cold Storage Retailer
₱400.00
Paint, Advertising and Art Shop
₱300.00
Small Sari-Sari Store (Barangay)
₱300.00
Printed as “FIXED FEES”
Fixed fees
Two fees tied to the number of employees: the health fee and the occupational fee.
Both are printed with “No. of employees” as the basis, which usually means the amount is charged for each employee. Both apply to new applications and renewals, not to retirement of a business.
Fixed fees schedule1 page · printed 8 October 2026
HEALTH-FEE
Health fee
New
Renewal
Not on retirement
Amount
₱75.00
Basis
No. of employees
OCCUP-FEE
Occupational fee
New
Renewal
Not on retirement
Amount
₱150.00
Basis
No. of employees
How to read the schedules
Code
The Treasurer’s reference for a tax or fee, such as 582-10 or 3002. Permit codes often end in “MP” (mayor’s permit).
From / To
The band your gross sales or receipts (or your business area, for the sanitary fee) must fall in. A top row printed as 9,999,999,999,999.00 is shown here as “and above”.
Amount
The peso amount printed for that row.
Rate
A rate printed beside a row, shown as a percentage: 0.005625 becomes 0.5625%. Rates mostly appear on the top row of a schedule, and on the retailer and bank codes. How a rate combines with the amount is set by the revenue code; ask the Treasurer’s Office before relying on your own sum.
New, Renewal
Tick boxes printed beside each code, marking whether it is charged on new applications, on renewals, or both. All business tax codes are marked for renewal only.
With essential, Higher value comparison
Two more tick boxes on the printout. Only the retailer code (582-07) has one ticked: “with essential”. The flags are shown exactly as printed, without guessing at their effect.
Rows kept as printed
Figures are copied exactly. Where a printed row looks irregular, it is kept and the code carries a note, rather than being corrected here. These codes have a note:
582-02 Wholesalers, distributors and dealersAs printed, the row after ₱750,000 to ₱999,999.99 starts at ₱100,000,000.00, so no row covers gross sales from ₱1,000,000 to ₱99,999,999.99. This may be a typing error for ₱1,000,000.00.
582-07 RetailersStores with gross sales of ₱50,000 or less in the preceding year are taxed by their barangay, not by the city.
582-08 Contractors and other independent contractorsAs printed, there is no row for ₱300,000 to ₱399,999, and the schedule stops at ₱1,999,999. Code 582-10, which has the same amounts, lists ₱9,240.00 for that range.
582-09-MP BanksThe printout labels the middle row “Com Ind Dev Banks”.
Five schedules printed by the Treasurer’s Office on 8 October 2026, each headed “Effectivity: 2014 - Present”. The printouts are not published here; every figure on this page is transcribed from them. To see an original, ask the City Treasurer’s Office.
Business tax · printed as “LICENSE”License schedule · 3 pages · printed 2026-10-08 23:27
