Page:Urbiztondo Ordinance No. 14 (2022).pdf/9

 3. Commission agents;

4. Lessors, dealers, brokers of real estate;

5. On travel agencies and travel agents;

6. On boarding houses, pension houses, motels, apartments, apartelles, and condominiums;

7. Subdivision owners/ Private Cemeteries and Memorial Parks;

8. Privately-owned markets;

9. Hospitals, medical clinics, dental clinics, therapeutic clinics, medical laboratories, dental laboratories;

10. Operators of Cable Network System;

11. Operators of computer services establishment (Internet Café);

12. General consultancy services; and

13. All other similar activities consisting essentially of the sales of services for a fee.

Provided, that in no case shall the tax on gross sales of P2,000,000.00 or more be less than Thirteen Thousand Eight Hundred Pesos (P13,800.00).

h. On peddlers engaged in the sale of any merchandise or article of commerce, at the rate of not exceeding Sixty Pesos (P 60.00) per peddler annually.

i. On Delivery trucks, vans or vehicles used by manufacturers, producers, wholesalers, dealers or retailers enumerated under Section 141 of R.A. 7160 shall be exempt: from the peddlers tax herein imposed.

The tax herein imposed shall be payable within the first twenty (20) days of January. An individual who will start to peddle merchandise or articles of commerce after January 20 shall pay the full amount of the tax before engaging in such activity.