BUSINESS TAXES AND LICENSES			Sarabia Manor Hotel
A.  Occupation/Professional Tax			Tel. No. (033) 335-10-21
Group 1 (Group A*)	P 300.00
Group 2	200.00		Superior	P 1,200.00
Group 3	100.00		De Luxe	1440.00
Others			Peninsula	1680.00
Associate/Assistant			Super Suite	2400.00
Occupation Tax (Municipal)			De Luxe Suite	3600.00
			Presidential Suite	7000.00
B.  Tax on Delivery Truck/Van			Extra Bed	600.00
Annual Fee	P 500.00		Extra Person	400.00
Sticker	40.00
			The Residence Hotel
C.  Sand and Gravel & Other	15% of the FMV in the city		Gen. Luna St., Iloilo City
Quarry Resources	of Iloilo per cu. m.		Tel. No. (033) 338-10-91 to 93
* Public Land and Water			Executive
Bed - gratuitous revocable permit			Single	P 660.00
			Double	850.00
* Private Land
Excavation does not extend below			Family	1700.00
the street nearest the lot by 1 foot			De Luxe
above grade level if nearest is			Single	1485.00
asphalted			Double	1672.00
			Standard Riverside
Cash Performance Bond	P 20.00/cu. meter		Single	660.00
Line & grade/cm.	P 5.00		Double	850.00
Permit fee per cu. meter	P 0.20		Extra Bed	300.00
Excavation extended below street	40.00/cu. meter		Extra Person	200.00
Permit fee per cu. meter	P 0.40/cu. meter
D.  Transfer of Real Property	75% of 1% of consideration
	or FMV whichever is higher
E.  Business Printing	75% of 1% of Gross
Publication	Annual Receipts
Newly Started	1/30 of 1% capital of
	investment		27
F.  Franchise	75% of 1% of Gross
	Annual Receipts
Newly Started	1/30 of 1% of capital
	investment
G.  Amusement Tax	30% of Gross Receipts
H.  Manufacturer, assembler,	P 247.50 - P 36,562.50 or
repacker, processors,	20% of 1% in excess of
brewer, distillers, rectifiers	P 1 M of Gross Sales or
of any article of commerce	Receipts
or whatever kind of nature
New Business	1/30 of 1% of capital
	investment
Regulatory fee	Permit fee - P 150.00
	Sanitary fee - P 150.00
	Garbage fee - P 225.00
	- add'l 50% if business
	and residential address
	are the same
	Registration fee - P 30.00
I.  Exporter, manufacturers, millers,	Not exceedding 1/2 of the
producers, wholesalers or	rate of H, J & K
distributors, dealers or retailer
of essential commodities
Regulatory fee	Same as in H
J.  Wholesalers, Distributors or	P 27.00 - P 6,600 and 40% of
dealers of any article of what-	1% in excess of P 2 M of
ever kind of nature	Gross Receipt
Regulatory fee	Permit fee - P 100.00
	Sanitary fee - P 150.00
	Garbage fee - P 150.00
	P 200 ( if total # of employee
	exceed 10.  Add'l 50% ( if
	business ad residential
	address are the same)
K.  Retailers (Gross Receipt)
P 400,000 or less	2%
P 400 or more - P 1 M	1%
Exceeding P 1 M	40 % of 1%
Regulatory fee	Permit fee - P 50.00
	Sanitary fee - P 150.00
	Garbage fee - P 150.00
	P 225.00 (if business and
	residential address are the
	same)
	Registration fee - P 30.00
L.  Exporter of Non-Essential	P 100 M & Below - P 30,000
Commodities
	Excess of P 100 M - 50% of 1%
M.  Banks/Financial Institutions	50% of 1% of the Gross Receipts
	of the preceeding calendar year
N.  Contractors and other Independent	P 41.25 - P 17,250 or 75%
Contractors	of 1% in excess of P 2M
	of Gross Receipts
Regulatory	Permit fee - P 30.00
	Sanitary fee - P 100.00
	Garbage fee - P 150.00
	Gen. Contractor - P 200.00
	Registration fee - P 30.00
O.  Hotel, Motel, Lodging, Boarding	P 41.25 - P 17,250 or 15%
Houses	of 1% in excess of P 2 M
	of Gross Receipts.
P.  Producers tax on agricultural and	2% of Gross sales or
aquatic products on commercial	receipts of the preceding
scale	calendar year