Among the common and allowable fees and charges collected by LGUs are the following: business permit/mayor’s permit fee; barangay clearance; permit to extract sand, gravel, and other quarries resources; fees for sealing and licensing of weights and measures; fishery rentals, fees, and charges; fees on commercial breeding of fighting cocks, cockfighting and cockpit; fees of places of recreation which charge admission fees; fees on billboards, signboards, neon signs and outdoor advertisements; toll fees and charges; public utility charges; other fees and charges strictly in accordance with Section 186 of the Local Government Code

LGU Code

SECTION 130. Fundamental Principles. - The following fundamental principles shall govern the exercise of the taxing and other revenue-raising powers of local government units: (1) Taxation shall be uniform in each local government unit; (2) Taxes, fees, charges and other impositions shall: (a) be equitable and based as far as practicable on the taxpayer's ability to pay; (b) be levied and collected only for public purposes; (c) not be adjust, excessive, oppressive, or confiscatory; (d) not be contrary to law, public policy, national economic policy, or in restraint of trade; (3) The collection of local taxes, fees, charges and other impositions shall in no case be let to any private person; (4) The revenue collected pursuant to the provisions of this Code shall inure solely to the benefit of, and be subject to disposition by, the local government unit levying the tax, fee, charge or other imposition unless otherwise specifically provided herein; and, (5) Each local government unit shall, as far as practicable, evolve a progressive system of taxation.