Note 18. Tax Revenue
This account is composed of the following:
2024 2023
Tax Revenue – Individual and Corporation
Professional Tax ₱ 0.00 ₱ 0.00
Community Tax 1,608,545.33 1,467,702.82
Tax Revenue – Property
Real Property Tax – Basic 7,222,291.08 7,209,128.94
Discount on Real Property Tax – Basic (1,627,469.31) (1,727,737.19)
Special Education Tax 8,617,754.10 8,805,200.54
Discount on Special Education Tax (1,627,047.42) (1,797,302.03)
Tax Revenue – Goods and Services
Business Tax 40,572,264.86 34,349,792.24
Tax on Sand, Gravel, & Other Quarry Products 377,366.70 170,220.00
Amusement Tax 200,362.50 188,643.00
Franchise Tax 48,422.00 45,270.00
Tax Revenue – Fines and Penalties
Tax Revenue – Fines & Penalties – Taxes on
32,713.68 41,553.19
Individual and Corporation
Tax Revenue – Fines & Penalties – Property Taxes 1,084,439.67 1,084,111.41
Tax Revenue – Fines & Penalties – Taxes on
576,558.90 409,052.02
Goods and Services
Total Tax Revenue ₱ 57,086,202.09 ₱ 50,245,634.94
Note 19. Share from National Taxes
The account represents the share of the LGU from Internal Revenue Collections as shown
below:
Share from Internal Revenue Collections (IRA) ₱ 238,180,268.00 ₱ 224,122,774.00
Total Share from National Taxes ₱ 238,180,268.00 ₱ 224,122,774.00
Note 20. Service and Business Income
This account is composed of the following:
Service Income
Permit Fees ₱ 6,169,333.32 ₱ 5,457,083.92
Registration Fees 265,577.27 300,770.80
Registration Plates, Tags and Stickers Fees 32,082.75 37,241.00
Clearance and Certificate Fees 1,289,997.00 1,425,983.00
Supervision and Regulation Enforcement Fees 564,575.00 372,822.00
Inspection Fees 1,442,758.00 1,213,865.50
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