This study aims to review the revenue performance of professional tax imposed by local government units (LGUs) from 2017 to 2021, as well as factors affecting its collection. Understanding these factors is crucial for policymakers and tax authorities to devise effective strategies to enhance tax collection and ensure sustainable revenue streams. It also analyzes factors affecting the revenue performance of the said tax and argues that imposition of professional tax is an effective and sufficient source of revenues for the LGUs; hence, reforms should be taken into consideration to further improve its potential as a major source of local income.