Local Business Tax

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1. Under LGC Section 132, how does a local government unit exercise its power to impose a local business tax? Multiple Choice Easy
2. Which is expressly among the business categories addressed by LGC Section 143? Multiple Choice Easy
3. Where Section 143 uses annual gross sales or receipts as the local-business-tax measure for an established business, wh… Multiple Choice Easy
4. A person operates two related businesses subject to the same rate under Section 143. Under Section 146(b), how is the b… Multiple Choice Medium
5. A person conducts two Section 143 businesses subject to different rates. What does Section 146(c) require for computati… Multiple Choice Medium
6. A manufacturer has its principal office in City A and its sole factory in City B. P 10 million in sales are properly re… Multiple Choice Hard
7. A distributor maintains a genuine branch sales outlet in Municipality B, which makes and records the transaction. Its p… Multiple Choice Hard
8. Explain why a local treasurer cannot establish a new business tax solely by issuing a demand letter. Essay Medium
9. Compare the treatment under Section 146 of two businesses subject to the same rate and two businesses subject to differ… Essay Medium
10. Why is a principal-office address alone insufficient to resolve every local-business-tax situs question? Essay Medium
11. Upon termination of a business, what sales or receipts must the sworn statement under LGC145 disclose? Multiple Choice Easy
12. Who pays the business tax under LGC146(a)? Multiple Choice Easy