REVENUE CODE OF THE MUNICIPALITY OF GUBAT,
PROVINCE OF SORSOGON
Be it ordained by the Sanggunian Bayan of the Municipality of Gubat, Sorsogon, that:
CHAPTER 1. GENERAL PROVISIONS
Article A. Short Title and Scope
Section 1A.01. Short Title. This ordinance shall be known as the Revenue Code of the Municipality of Gubat, Province of Sorsogon.
Section 1A.02 Scope and Application. This Code shall govern the levy, assessment and collection of taxes, fees, charges and other impositions within the territorial jurisdiction of this municipality.
Article B. Construction of Provisions
Section 1B. 02 Words and Phrases Not Herein Expressly Defined. Words and phrases embodied in this Code not herein specifically defined shall have the same definitions as found in RA 7160, otherwise known as the Local Government Code of 1991.
Section 1B. 03 Rules of Construction. In construing the provisions of this Code, the following rules of construction shall be observed unless inconsistent with the manifest intent of the provisions;
a) General Rules. All words and phrases shall be construed and understood according to the common and approved usage of the language; but the technical words and phrases and such other words in this Code which may have acquired a peculiar or appropriate meaning shall be construed and understood according to such technical, peculiar or appropriate meaning.
b) Gender and Number. Every word in the Code importing the masculine gender shall extend to both the male and female. Every word importing the singular meaning shall apply to several persons or things as well; and every word importing the plural number shall extend and be applied to one person or thing as well.
c) Reasonable Time. In all cases where any act is required to be done within the reasonable time, the same shall be deemed to mean such time as may be necessary for the prompt performance of the act.
d) Computation of Time. The time within which an act is to be done as provided in this Code, or in any rules or regulation issued pursuant to the provisions thereof, when expressed in days, shall be computed by excluding the first day and including the last day, except if the last day fall on a Sunday or holiday, in which case the same shall be excluded in the computation and the business day following shall be considered the last day.
e) References. All references to chapters, articles, or sections are to the chapters, articles or section in this Code unless otherwise specified.
f). Conflicting Provisions of Chapters. If the provisions of different chapters conflict with or contravene each other, the provisions of each chapter shall prevail as to all specific matters and questions involved therein.
g) Conflicting Provisions of Section. If the provisions of the different sections in the same article conflict with each other, the provisions of the Section which is the last in point of sequence shall prevail.
Article C. Definition of Terms
Section 1C.01 Definitions. When used in this Code:
a) Business means trade or commercial activity regularly engaged in as a means of livelihood or with a view to profit;
b) Charges refer to pecuniary liability, as rents or fees against persons or property;
c) Cooperative is a duly registered association of persons, with a common bond of interest, who have voluntarily joined together to achieve a lawful, common, social, or economic end, making equitable contributions to the capital required and accepting a fair share of the risks and benefits of the undertaking in accordance with universally accepted cooperative principles;
d) Corporations includes partnership no matter how created or organized, joint stock companies, joint accounts (cuentas en particiation), associations or insurance companies but does not include general professional partnerships and a joint venture or consortium formed for the purpose of undertaking construction projects or engaging in petroleum, coal, geothermal, and other energy operations or consortium agreement under a service contract with the government. General professional partnership are partnerships formed by persons for the purpose of exercising their common profession, no part of the income of which is derived from engaging in any trade or business;
The term “resident foreign” when applied to a corporation means a foreign corporation not otherwise organized under the laws of the Philippines but engaged in trade or business within the Philippines.
e) Countryside and Barangay Business Enterprise refers to any business entity, association, or cooperative registered under the provisions of RA 6810, otherwise known as Magna Carta for Countryside and Barangay Business Enterprises (Kalakalan 20);
f) Fee means a charge fixed by law or ordinance for the regulation or inspection of a business or activity. It shall also include charges fixed by law or agency for the services of a public officer in the discharge of his official duties;
g) Franchise is a right or privilege, affected with public interest that is conferred upon private persons or corporations, under such terms and conditions as the government and its political subdivisions may impose in the interest of public welfare, security and safety;
h) Gross Sales or Receipts include the total amount of money or its equivalent representing the contract price, compensation or service fee, including the amount charged or materials supplied with the services and deposits or advance payments actually received during the taxable quarter for the services performed or to be performed for another person excluding discounts if determinable at the time of sales, sales return, excise tax and value added tax (VAT);
i) Levy means an imposition or collection of an assessment tax, fee, charge, or fine;
j) License or Permit is a right or permission granted in accordance with law or by a competent authority to engage in some business or occupation or to engage in some transactions.
k) Municipal Waters include not only streams, lakes and tidal waters within the municipality, not being the subject of private ownership and not comprised within the national parks, public forest, timber lands, forest reserves or fishery reserves, but also marine waters, included between two lines drawn perpendicularly to the general coastline from points where boundary lines of the municipality touch the sea at low tide and a third line parallel with the general coastline and fifteen (15) kilometers from it. Where two (2) municipalities are so situated on the opposite shores that there is less than fifteen (15) kilometers of marine waters between them, the third line shall be equally distant from opposite shores of the respective municipalities;
l) Operators includes the owner, manager, administrator, or any other person who operates or is responsible for the operation of a business establishment or undertaking;
m) Privilege means a right or immunity granted as a peculiar benefit, advantage of favor;
n) Persons mean every natural or juridical being, susceptible of rights and obligations or of being the subject of legal relations;
o) Rental means the value of the consideration, whether in money, or otherwise, given for the enjoyment of a thing;
p) Residents refer to natural persons who have their habitual residence in the municipality where they exercise their civil right and fulfill their civil obligations, and to juridical persons for which the law or any other provision creating or recognizing them fixes their residence in a particular municipality. In the absence of such laws, juridical persons are residents of the municipality where they have their legal residence or principal place of business or where they conduct their principal business or occupation;
q) Revenue includes taxes, fees and charges that a state or its political subdivision collects and receives into the treasury for public purposes;
r) Services mean the duties, work or functions performed or discharged by a government officer, or by a private person contracted by the government, as the case may be;
s) Tax means an enforced contribution, usually monetary in form, levied by the law making body on persons and property subject to its jurisdiction for the precise purpose of supporting governmental needs;
t) Vessels include every type of boat, craft or other artificial contrivance, capable of being used, as a means of transportation on water.
CHAPTER II. TAXES ON BUSINESS
Article A. Graduated Tax on Business
Section 2A.01 Definitions. When used in this Article:
a) Advertising Agency includes all persons who are engaged in the business of advertising for others by means of billboards, posters, placards, notices, signs, directories, pamphlets, leaflets, handbills, electric or neon lights, airplanes, balloons or other media, whether in pictorial or reading form.
b) Agricultural Products include the yield of the soil, such as corn, rice, wheat, rye hay, coconuts, sugarcane, tobacco, root crops, vegetables, fruits, flowers, and their by-product; ordinary salt; all kinds of fish, poultry; and livestock and animal products, whether in their original form or not;
The phrase “whether in their original form or not” refers to the transformation of said products by the farmer, fisherman, producer or owner through the application of processes to preserve or otherwise to prepare said products for the market such as freezing, drying, salting, smoking, or stripping for purposes of preserving or otherwise preparing said products for the market; to be considered an agricultural product whether in its original form or not, its transformation must have been undertaken by the farmer, fisherman, producer or owner.
Agricultural products as defined include those that undergo not only simple but even sophisticated processes employing advanced technological means in packaging like dressed chicken or ground coffee in plastic bags or styropor or other packaging materials intended to process and prepare the products for the market.
The term by-products shall mean those materials which in cultivation or processing of an article remain over, and which are still of value and marketable, like copra cake from copra or morasses from sugarcane;
c) Amusement is a pleasurable diversion and entertainment. It is synonymous to relaxation, avocation, pastime, or fun;
d) Amusement Places includes theaters, cinemas, concert halls, circuses and other places of amusement where one seeks admission to entertain oneself by seeing or viewing the show or performance;
e) Banks and Other Financial Institutions include non-bank financial intermediaries, lending investors, finance and investment companies, pawnshop, money shops, insurance companies, stock markets, stock brokers, and dealers in securities and foreign exchange, as defined under applicable law, or rules and regulations thereunder;
f) Brewer includes all persons who manufacture fermented liquors of any description for sale or delivery to others but does not include manufacturers of tuba, basi, tapuy or similar domestic fermented liquors, whose daily production does not exceed two hundred gauge liters;
g) Business Agent includes all persons who act as agents of others in the transportation of business with any public officer, as well as those who conduct collecting, advertising, employment, or private detective agencies;
h) Cabaret/dance Hall includes any place or establishment where dancing is permitted to the public in consideration of any admission, entrance, or any other fee paid, on or before, or after the dancing, and where professional hostesses or dancers are employed;
i) Capital Investment is the capital that a person employs in any undertaking, or which he contributes to the capital of a partnership, corporation, or any other juridical entity or association in a particular taxing jurisdiction;
j) Carenderia refers to any public eating place where food already cooked are served at a price;
k) Cockpit includes any place, compound, building or portion thereof, where cockfights are held, whether or not money bets are made on the results of such cockfights.
l) Contractor includes persons, natural or juridical, not subject to professional tax under Section 139 of the Local Government Code of 1991, whose activity consists essentially of the sale of all kinds of services for a fee, regardless of whether or not the performance of the service calls for the exercise or use of the physical or mental faculties of such contractor or his employees;
As used in this Article, the term “contractor” shall include general engineering, general building and specially contractors defined under applicable laws, filling, demolition and salvage works contractors; proprietors or operators of mine drilling apparatus; proprietors or operators of dockyards; persons engaged in the installation of water system, and gas or electric light, heat, or establishments; proprietors or operators of smelting plants; engraving plating and plastic lamination establishments; proprietors or operators of establishments for repairing, repainting, upholstering, washing or greasing of vehicles, heavy equipment, vulcanizing, recapping and battery charging; proprietors or operators of furniture shops and establishment for planing or surfacing and re-cutting of lumber and sawmills under contract to saw or cut logs belonging to others; proprietors or operators of dry-cleaning or dyeing establishments, steam laundries, and using water machines; proprietors or owners of shops for the repair of any kind of mechanical and electrical devices, instruments, apparatus, or furniture and shoe repairing by machine or any mechanical and electrical devices; proprietors or operators of establishments or lots for parking purposes; proprietors or operators of tailor shops, dress shops, milliners and hatters, beauty parlors, barbershops, massage clinics sauna, Turkish and Swedish baths, slenderizing and body-building saloon and similar establishment; photographic studios; funeral parlors; proprietors or operators of hotels, motels, and lodging houses; proprietors or operators of arrastre and stevedoring, warehousing, or forwarding establishments; master plumbers, smiths and house or sign painters; printers, bookbinders, lithographers, publishers, except those engaged in the publication or printing of any newspaper, magazine, review or bulletin which appears at regular intervals with fixed prices for subscription and sale and which is not devoted principally to the publication of advertisements; business agents, private detectives or watchman agencies; commercial and immigration brokers; cinematographic film owners, lessors and distributors.
m) Dealer means one whose business is to buy and sell merchandise, goods and chattels as a merchant. He stands immediately between the producer or manufacturer and the consumer and depends for his profit not upon the labor he bestows upon his commodities but upon the skill and foresight with which he watches the market;
n) Importer means any person who brings articles, goods, wares or merchandise of any kind or class into the Philippines from abroad for unloading therein, or which after entry are consumed herein or incorporated into the general mass of property in the Philippines. In case of tax-free articles, brought or imported into the Philippines by persons, entities or agencies exempt from tax which are subsequently sold, transferred or exchanged in the Philippines to non-exempt private persons or entities, the purchaser or recipient shall be considered the importer thereof.
o) Manufacturer includes every person who, by physical or chemical process, alters the exterior texture or form or inner substance of any such raw materials or manufactures or partially manufactured product in such manner as to prepare it for use or uses to which it could not have been put in its original condition, or who by any such process, alters the quality of any such raw material or manufactured or partially manufactured products so as to reduce its marketable shape or prepare it for any of the use of industry or who by any such process, combines any raw material or manufactured products with other materials or products of the same or of different kinds and in such manner that the finished products of such process or manufacture can be put to a special use or uses to which such raw material or manufactured or partially manufactured in their original condition could not have been put, and who in addition, alters such raw material or manufactured or partially manufactured products, or combines the same to produce such finished products for the purpose of their sale or distribution to others and for his own use for consumption;
p) Marginal Farmer or Marginal Fisherman refers to individuals engaged in subsistence farming or fishing which shall be limited to the sale, barter or exchange of agricultural or marine products produced by himself and his immediate family and whose annual net income for such farming or fishing does not exceed Fifty Thousand (P50, 000.00) Pesos or the poverty line established by NEDA for the particular region or locality, whichever is higher;
q. Motor Vehicle means any vehicle propelled by any power other than muscular power using the public roads, but excluding road rollers, trolley cars, street sweepers, sprinklers, lawn mowers, bulldozers, graders forklifts, amphibian trucks, and cranes if not used on public roads, vehicles that run only on rails or tracks, tractors, trailers, and traction engines of all kinds used in exclusively for agricultural purposes;
r) Peddler means any person who, either for himself or on commission, travels from place to place and sells his goods or offers to sell and deliver the same. Whether a peddler is a wholesale peddler or retail peddler of a particular commodity shall be determined from the definition of wholesale dealer or retail dealers as provided in this Ordinance;
s) Public Market refers to any place, building, or structure of any kind designated as such by the local board or council, except public streets, plazas, parks, and the like.
t) Rectifier comprises every persons who rectifies, purifies, or refines distilled spirits or wines by any process other than by original or continuous distillation from mash, wort, wash, sap, or syrup through continuous closed vessels and pipes until the manufacture thereof is complete. Every wholesale or retail liquor dealer who has in his possession any still or mash tub, or who keeps any other apparatus for the purpose of distilling spirits, or in any manner refining distilled spirits, shall also be regarded as a rectifier and as being engaged in the business of rectifying.
u) Restaurant refers to any place which provides food to the public and accepts orders from them at a price. This term includes caterers.
v) Retail means a sale where the purchaser buys the commodity for his consumption, irrespective of the quality of the commodity sold.
w) Vessel includes every type of boat, craft, or other artificial contrivances used, or capable of being used, as a means of transportation on water.
x) Wharfage means a fee assessed against a cargo of a vessel engaged in foreign or domestic trade based on quantity, weight, or measure received and/or discharged by vessel.
y) Wholesale means a sale where the purchaser buys or imports the commodities for resale to persons other than the end user regardless of the quantity of the transaction.
Section 2A.02. Imposition of Tax. There is hereby imposed on the following persons who establish, operate, conduct or maintain their respective business within the municipality a graduated business tax in the amounts hereafter prescribed:
a) On manufacturers, assemblers, repackers, processors, brewers, distillers, rectifiers, and compounders or liquors, distilled spirits, and wines or manufacturers of any article of commerce of whatever kind or nature. In accordance with the following schedule:
Amount of Gross Sales/Receipts
For the Preceding Calendar Year: Tax per Annum
30,000.00 or more but less than 40,000.00 660.00
40,000.00 or more but less than 50,000.00 825.00
50,000.00 or more but less than 75,000.00 1,320.00
75,000.00 or more but less than 100,000.00 1,650.00
100,000.00 or more but less than 150,000.00 2,200.00
150,000.00 or more but less than 200,000.00 2,750.00
200,000.00 or more but less than 300,000.00 3,850.00
300,000.00 or more but less than 500,000.00 5,500.00
500,000.00 or more but less than 750,000.00 8,000.00
750,000.00 or more but less than 1,000,000.00 10,000.00
1,000,000.00 or more but less than 2,000,000.00 13,750.00
2,000,000.00 or more but less than 3,000,000.00 16,500.00
3,000,000.00 or more but less than 4,000,000.00 19,800.00
4,000,000.00 or more but less than 5,000,000.00 23,100.00
5,000,000.00 or more but less than 6,500,000.00 24,375.00
6,500,000.090 or more At a rate not exceeding thirty seven
and a half percent (37-1/2%) of one
percent (1%)
The preceding rates shall apply to the amount of domestic sales of manufacturers, assemblers, repackers, processors, brewers, distillers, rectifiers and compounders of liquors, distilled spirits, and wines of manufacturers of any article of commerce of whatever kind or nature other than those enumerated under paragraph © of this Section.
b) On wholesalers, distributors or dealers in any article of commerce of whatever kind in accordance with the following schedules:
Gross Sales/Receipts for the
Preceding Calendar Year: Tax per Annum
30,000.00 or more but less than 40,000.00 440.00
40,000.00 or more but less than 50,000.00 660.00
50,000.00 or more but less than 75,000.00 990.00
75,000.00 or more but less than 100,000.00 1,320.00
100,000.00 or more but less than 150,000.00 1,870.00
150,000.00 or more but less than 200,000.00 2,420.00
200,000.00 or more but less than 300,000.00 3,300.00
300,000.00 or more but less than 500,000.00 4,440.00
500,000.00 or more but less than 750,000.00 6,600.00
750,000.00 or more but less than 1,000,000.00 8,800.00
1,000,000.00 or more but less than 2,000,000.00 10,000.00
2,000,000.00 or more At a rate not exceeding thirty seven and a
half percent (37-1/2%) of one percent (1%)
The business enumerated in paragraph (a) above shall no longer be subject to the tax on wholesalers, distributors, or dealers herein provided for.
c) On exporters, and on manufacturers, millers, producers, wholesalers, distributors, dealers or retailers of essential commodities enumerated hereunder at a rate nor exceeding one-half (1/2) of the rates prescribed under subsections (a), (b) and (d) of this Article:
1) Rice and Corn;
2) Wheat or cassava flour, meat, dairy products, locally manufactured, processed or preserved food, sugar, salt and agricultural marine and fresh water products, whether in their original state or not;
3) Cooking oil and cooking gas;
4) Laundry soap, detergents, and medicine;
5) Agricultural implements, equipment and post-harvest facilities, fertilizers, pesticides, insecticides and other farm inputs;
6) Poultry feeds and other animal feeds;
7) School supplies; and
8) Cement
For purposes of this provision, the term exporters shall refer to those who are principally engaged in the business of exporting goods and merchandise, as well as manufacturers and producers whose goods or products are both sold domestically and abroad. The amount of export sales shall be excluded from the total sales and shall be subject to the rates not exceeding one half (1/2) of the rates prescribed under paragraphs (a), (b), and (d) of this Article.
d) On retailers.
Gross Sales/Receipts for the
Preceding Year Rate of Tax Per Annum
400,000.00 or less 2%
More than 400,000.00 1%
The rate of two percent (2%) per annum shall be imposed on sales not exceeding Four Hundred Thousand Pesos (P400,000.00) while the rate of one percent (1%) per annum shall be imposed on sales in excess of the first Four Hundred Thousand Pesos (400,000.00).
However, barangays shall have the exclusive power to levy taxes on stores whose gross sales or receipts of the preceding calendar year does not exceed Thirty Thousand Pesos (P30,000.00) subject to existing laws and regulations.
e) On contractors and other independent contractors in accordance with the following schedule.
Amount of Gross Sales/Receipts
For the Preceding Calendar Year: Tax per Annum
Less than 5,000.00 27.50
5,000.00 or more but less than 10,000.00 61.50
10,000.00 or more but less than 15,000.00 104.00
15,000.00 or more but less than 20,000.00 165.00
20,000.00 or more but less than 30,000.00 275.00
30,000.00 or more but less than 40,000.00 385.00
40,000.00 or more but less than 50,000.00 550.00
50,000.00 or more but less than 75,000.00 880.00
75,000.00 or more but less than 100,000.00 1,320.00
100,000.00 or more but less than 150,000.00 1,980.00
150,000.00 or more but less than 200,000.00 2,640.00
200,000.00 or more but less than 250,000.00 3,630.00
250,000.00 or more but less than 300,000.00 4,620.00
300,000.00 or more but less than 400,000.00 6,160.00
400,000.00 or more but less than 500,000.00 8,250.00
500,000.00 or more but less than 750,000.00 9,250.00
750,000.00 or more but less than 1,000,000.00 10,250.00
1,000,000.00 or more but less than 2,000,000.00 21,500.00
2,000,000.00 or more At a rate not exceeding fifty percent
(50%) of one percent (1%)
For purposes of this section, the tax on general engineering, general building, and specialty contractors shall initially be based on the total contract price, payable in equal annual installments within the project term.
Upon completion of the project, the taxes shall be recomputed on the basis of the gross receipts for the preceding calendar years and the deficiency tax, if there be any, shall be collected as provided in this Code or the excess tax payment shall be refunded.
f) The graduated tax on contractors and other independent contractors shall likewise be collected from tax subjects enumerated under Section 19 © of Presidential Decree No. 231, as amended, but which are no longer included in the enumeration of “contractor” under Section 131 of Republic Act NO. 7160.
1. welding shops
2. service stations
3. white/blue printing, recopying, or photocopying services
4. assaying laboratories
5. advertising agencies
6. shops for shearing animals
7. vaciador shops
8. stables
9. construction of motor vehicles, animal drawn vehicles, bicycles, and or tricycles
10. lathe machine shops
11. furniture shops
12. proprietors of bulldozers and other heavy equipment available to others for consideration
g) On banks and other financial institutions, at the rate of:
First year of operation exempt
Second year of operation 40%
Third year and thereafter 50%
of one percent (1%) of the gross receipts of the preceding calendar year derived from interest, commissions and discounts from lending activities, income from financial leasing, dividends, rentals on property, and profit from exchange or sale of property, insurance premium. All other income and receipts not herein enumerated shall be excluded in the computation of the tax.
h) The rates of graduated taxes on contractors and other independent contractors shall also be collected from the following:
1. Cafes, cafeterias, ice cream and other refreshment parlors, restaurants, soda fountain bars, carenderias or food caterers
2. Amusement places, including places wherein customers thereof actively participate without making bets or wagers, including but not limited to night clubs, or day clubs, cocktail lounges, cabarets or dance halls, karaoke bars, skating rinks, bath houses, swimming pools, exclusive clubs such as country and sports clubs, resorts and other similar places, billiard and pool tables, bowling alleys, circuses, carnivals, merry-go-rounds, roller coasters, ferris wheels, swings, shooting galleries, and other similar contrivances, theaters and cinema houses, boxing stadia, race tracks, cockpits and other similar establishment.
3. Commission agents
4. Lessors, dealers, brokers of real estate;
5. On travel agencies and travel agents
6. On boarding houses, pension houses, motels, apartments, apartelles and condominiums
7. Subdivision owners/Private Cemeteries and Memorial parks
8. Privately owned markets;
9. Boarding Houses
10. Hospitals, medical clinics, dental clinics, therapeutic clinics, medical laboratories, dental laboratories;
11. Cockpit operations (to include placida and cockpit rentals)
12. Operators of Cable Network System
13. Operators of computer service establishment
14. General consultancy services
15. All other similar activities consisting essentially of the sales of services for a fee.
i) On peddlers engaged in the sale of any merchandise or article of commerce, at the rate of not exceeding fifty pesos (P50.00) per peddler annually.
Delivery trucks, vans or vehicles used by manufacturers, producers, wholesalers, dealers or retailers enumerated under Section 141 of RA 7160 shall be exempt from the peddlers tax herein imposed.
The tax herein imposed shall be payable within the first twenty (20) days of January. An individual who will start to peddle merchandise of articles of commerce after January 20 shall pay the full amount of the tax before engaging in such activity.
j) On operator of public utility vehicles maintaining booking office, terminal, or waiting station for the purpose of carrying passengers from this municipality under a certificate of public convenience and necessity or similar franchise:
Air-conditioned buses __________ per unit
Buses without air conditioning __________ per unit
“Mini”buses __________ per unit
Jeepneys/Vans __________ per unit
Taxis __________ per unit
(NOTE: Rate may be determined by computing estimated earning per day x 300 days x rate not to exceed 2% of gross receipts)
Section 2A.03 Presumption Income Level. For every tax period, the Treasurers Office shall prepare a stratified schedule of “presumptive income level” to approximate the gross receipt of each business classification.
Section 2A.04 Exemption. Business engaged in the production, manufacture, refining, distribution or sale of oil, gasoline, and other petroleum products shall not be subject to any local tax imposed in this Article.
Section 2A.05 Tax on Newly-Started Business. In the case of a newly started business under this Section, the tax shall be one-twentieth of one percent (1/20 of 1%) of the capital investment. In the succeeding calendar year, regardless of when the business started to operate, the tax shall be based on the gross receipts for the preceding calendar year or any fraction thereof, as provided in the pertinent schedules in this Article.
Article B. Situs of Tax
Section 2B.01 Situs of the Tax
a) For the purpose of collection of the business tax under the “situs” of the tax law, the following definition of terms and guidelines shall be strictly observed:
1. Principal Office – the head of main office of the businesses appearing in the pertinent documents submitted to the Securities and Exchange Commission, or the Department of Trade and Industry, or other appropriate agencies as the case may be.
The city or municipality specifically mentioned in the articles of the incorporation or official registration papers as being the official address or said principal office shall be considered as the situs thereof.
In case there is a transfer or relocation of the principal office to another city or municipality, it shall be the duty of the owner, operator or manager of the business to give due notice of such transfer or relocation to the local chief executives of the cities or municipalities concerned within fifteen (15) days after such transfer or relocation is effected.
2. Branch or Sales Office – a fixed place in a locality which conducts operations of the businesses as an extension of the principal office. However, offices used only as display areas of the products where no stocks or items are stored for sale, although orders for the products may be received thereat, are not branch or sales offices as herein contemplated. A warehouse which accepts orders and/or issues sales invoices independent of a branch with sales office shall be considered as a sales office.
3. Warehouse – a building utilized for the storage of products for sale and from which goods or merchandise are withdrawn for delivery to customers or dealers, or by persons acting on behalf of the business. A warehouse customers that does not accept orders and/or issue sales invoices as aforementioned shall not be considered a branch or sales office.
4. Plantation –a tract of agricultural land planted to trees or seedlings whether fruit bearing or not, uniformly spaced or seeded by broadcast methods or normally arranged to allow highest production. For purpose of this Article, inland fishing ground shall be considered as plantation.
5. Experimental Farms – agricultural lands utilized by a business or corporation to conduct studies, tests, researches or experiments involving agricultural, agri-business, marine or aquatic livestock, poultry, dairy and other similar products for the purpose of improving the quality and quantity of goods and products.
However, on-site sales of commercial quantity made in experimental farms shall be similarly imposed the corresponding tax under paragraph (b), Section 2A.01 of this Ordinance.
b) Sales Allocation
1. All sales made in the locality where there is branch or sales office or warehouse and the tax shall be payable to the city or municipality where the same is located.
2. In cases where there is no such branch, sales office, plant or plantation in the locality where the sale is made, the sale shall be recorded in the principal office along with the sale made by said principal office and the tax shall accrue to the city or municipality where said principal office is located.
3. In cases where there is a factory, project office, plant or plantation in pursuit of business, thirty percent (30%) if all sales recorded in the principal office shall be taxable by the city or municipality where the principal office is located and seventy percent (70%) of all sales recorded in the principal office shall be taxable by the city or municipality where the factory, project office, plant or plantation is located.
The sales allocation in (a) and (b) above shall not apply to experimental farms. LGUs where only experimental farms are located shall not be entitled to the sales allocation herein provided.
4. In case of a plantation located in a locality other than that where the factory is located, said seventy percent (70%) sales allocation shall be divided as follows:
Sixty percent (60%) to the city or municipality where the factory is located; and
Forty percent (40%) to the city or municipality where the plantation is located.
5. In cases where there are two (2) or more factories, project offices, plants or plantations located in different localities, the seventy percent (70%) sales allocation shall be pro-rated among the localities where such factories, project offices, plants and plantations are located in proportion to their respective volumes of production during the period of which the tax is due.
In the case of project offices of services and other independent contractors, the terms production shall refer to the costs of projects actually undertaken during the tax period.
6. The foregoing sales allocation under par. (3) hereof shall be applied irrespective of whether or not sales are made in the locality where the factory, project office, plant or plantation is located. In case of sales made by the factory, project office, plant or plantation, the sale shall be covered by paragraph (1) or (2) above.
7. In case of manufacturers or producers which engage the services of an independent contractor to produce or manufacture some of their products, the rules on situs of taxation provided in this Article as clarified in the paragraphs above shall apply except that the factory or plant and warehouse of the contractor utilized for the production or storage of the manufacturer’s products shall be considered as the factory or plant and warehouse of the manufacturer.
8. All sales made by the factory, project office, plant and plantation located in this municipality shall be recorded in the branch or sales office which is similarly located herein, and shall be taxable by this municipality. In case there is no branch or sales office or warehouse in this municipality, but the principal office is located therein, the sales made in the dais factory shall be taxable by this municipality along with the sales made in the principal office.
c)Port of Loading – the city or municipality where the port of loading is located shall not levy and collect the tax imposable under Article A, Chapter 2 of this Ordinance unless the exporter maintain in said city or municipality its principal office, a branch, sales office, warehouse, factory, plant or plantation in which case the foregoing rule on the matter shall apply accordingly.
d) Route Sales – sales made by route trucks, vans or vehicles in this municipality where a manufacturer, producer, wholesaler, maintains a branch or sales office or warehouse shall be recorded in the branch or sales office or warehouse and shall be taxed herein.
This municipality shall tax the sales of the products withdrawn by route trucks from the branch, sales office or warehouse located herein but sold in another locality.
Article C. Payment of Business Taxes
Section 2C.01 Payment of Business Taxes.
a) The taxes imposed under Section 2A.01 and Section 2B.01 of this Ordinance shall be payable for every separate or distinct establishment or place where the business subject to the tax is conducted and one line of business does not become exempt by being conducted with some other business for which such tax has been paid. The tax on a business must be paid by the person conducting the same.
The conduct or operation of two or more related businesses provided for under Section 2A. 01 and Section 2B.01 of this Code any one person, natural or juridical, shall require the issuance of a separate permit or license to each business.
b) In cases where a person conducts or operates two (2) or more of the businesses mentioned in Section 2A.01 of this Ordinance which are subject to the same rate of imposition, the tax shall be computed on the combined total gross sales or receipts of the said two(2) or more related businesses.
c) In cases where a person conducts or operates two (2) or more businesses mentioned in Section 2A.01 of this Ordinance which are subject to different rates of imposition, the taxable gross sales or receipts of each business shall be reported independently and tax thereon shall be computed on the basis of the pertinent schedule.
Section 2C.02 Accrual of Payment. Unless specifically provided in this Article, the taxes imposed herein shall accrue on the first day of January of each year.
Section 2C.03 Time of Payment. The tax shall be paid once within the first twenty (20) days of January or in quarterly installments within the first twenty (20) days of January, April, July and October of each year. The Sanggunian Bayan may, for a justifiable reason or cause, extend the time for payment of such taxes without surcharges or penalties, but only for a period not exceeding six (6) months.
Section 2C. 04 Administrative Provisions
a) Requirement. Any person who shall establish, operate or conduct any business, trade or activity mentioned in this Chapter in this municipality shall first obtain a Mayor’s Permit and pay the fee thereof and the business imposed under the pertinent Article.
b) Issuance and Posting of Official Receipt. The Municipal Treasurer shall issue an official receipt upon payment of the business tax. Issuance of the said official receipt shall not relieve the taxpayer of any requirement imposed by the different departments of this municipality.
Every person issued an official receipt for the conduct of a business or undertaking shall keep the same conspicuously posted in plain view at the place of business or undertaking. If the individual has not fixed place of business or office, he shall keep the official receipt in his person. The receipt shall be produced upon demand by the Municipal Mayor, Municipal Treasurer, or their duly authorized representatives.
c) Invoices or Receipt. All persons subject to the taxes on Business shall, for each sale or transfer of merchandise or goods, or for services rendered, valued at Twenty-Five Pesos (P25.00) or more at any one time, prepare and issue sales or commercial invoices and receipts serially numbered in duplicated, showing among others, their names of styles, if any, and business address. The original of each sales invoice or receipts shall be issued to the purchaser or customer and the duplicate to be kept and preserved by the person subject to the said tax, in his place of business for a period of five (5) years. The receipts or invoices issued pursuant to the requirement of the Bureau of Internal Revenue for determination of national internal revenue taxes shall be sufficient for purposes of this Code.
d) Sworn Statement of Gross Receipts or Sales. Operators of business subject to the taxes on business shall submit a sworn statement of the capital investment before the start of their business operations and upon application for a mayor’s permit to operate the business. Upon payment of the tax levied in this Chapter, any person engaged in business subject to the business tax paid based on gross sales and/or receipts shall submit a sworn statement of his gross sales/receipts for the preceding calendar year or quarter in such manner and form as may be prescribed by the Municipal Treasurer. Should the taxpayer fail to submit a sworn statement of gross sales or receipts, due among others to his failure to have a book of accounts, records or subsidiaries for his business, the Municipal Treasurer or his authorized representatives may verify or assess the gross sales or receipts of the taxpayer under the best available evidence upon which the tax may be based.
e) Submission of Certified ax Return Copy. All persons who are granted a permit to conduct an activity or business and who are liable to pay the business tax provided in this Code shall submit a certified photocopy of their income tax returns (ITR) on or before April 30 of each year. The deficiency in the business tax arising out of the difference in gross receipts or sales declared in the application for Mayor’s Permit/Declaration of gross sales or receipts and the gross receipts or sales declared in the ITR shall be payable on or before May 20 of the same year with interest at the rate of ten percent (10%) corresponding to the two percent (2%) per month from January to May. Payments of the deficiency tax made after May 20 shall be subject to the twenty five percent (25%) surcharge and two percent (2%) interest for every month counted from January up to the month payment is made.
f) Issuance of Certification. The Municipal Treasurer may, upon presentation or satisfactory proof that the original receipt has been lost, stolen or destroyed, issue a certification to the effect that the business tax has been paid, indicating therein, the number of the official receipt issued, upon payment of a fee of _____________________ Pesos (P__________).
g) Transfer of Business to Other Location. Any business for which a municipal business tax has been paid by the person conducting it may be transferred and continued in any other place within the territorial limits of this municipality without payment of additional tax during the period for which the payment of the tax was made.
h) Retirement of Business.
1. Any person natural or juridical, subject to the tax on business under Article A, Chapter 11 of this Ordinance shall, upon termination of the business, submit a sworn statement of the gross sales or receipts for the current calendar year within thirty (30) days following the closure. Any tax due shall first be paid before any business or undertaking is fully terminated.
For the purposes hereof, termination shall mean that business operations are stopped completely. Any change in ownership, management and/or name of the business shall not constitute termination as herein contemplated. Unless stated other, assumption of the business by any new owner or manager or re-registration of the same business under a new name will only be considered by the LGU concerned for record purposes in the course of the renewal of the permit or license to operate the business.
The Municipal Treasurer shall see to it that the payment of taxes of a business is not avoided by stimulating the termination or retirement thereof. For this purpose, the following procedural guidelines shall be strictly followed:
a. The Municipal Treasurer shall assign every application for the termination or retirement of business to an inspector in his office who shall go to address of the business on record to verify if it is really not operating. If the inspector finds that the business is simply placed under a new name, manager and/or new owner, the Municipal Treasurer shall recommend to the Municipal Mayor the disapproval of the application of the termination or retirement of said business;
b. Accordingly, the business continues to become liable for the payment of all taxes, fees, and charges imposed thereon under existing local tax ordinance; and
c. In addition, in the case of a new owner to whom the business was transferred by sale or other form of conveyance, said new owner shall be liable to pay the tax or fee for the transfer of the business to him (if there is an existing tax ordinance prescribing such transfer tax.)
2. In case it is found that the retirement or termination of the business is legitimate and the tax paid during the current year be less than the tax due for the current year based on the gross sales or receipts, the difference in the amount of the tax shall be paid before the business is considered officially retired or terminated.
3. The permit issued to a business retiring or terminating its operation shall be surrendered to the Local Treasurer who shall forthwith cancel the same and record such cancellation in his books.
(i)Death of Licensee. When any individual paying a business tax dies, and the business is continued by a person interested in his estate, no additional payment shall be required for the residue of the term for which the tax was paid.
Article D. Tax on Ambulant and Itinerant Amusement Operators
Section 2D. 01. Imposition of Tax. There is hereby imposed a tax on ambulant and itinerant amusement operators during fiestas and fairs at the following rates:
Circus, carnivals, or the like per day P___________
Merry-Go-Round, roller coaster, ferris wheel
Swing, shooting gallery and other
Similar contrivances per day ____________
Sports contest/exhibitions per day ____________
Section 2D.02 Time of Payment. The tax herein imposed shall be payable before engaging in such activity.
Article E. Tax on Mining Operations
Section 2E.01 Definitions. As used in this Article
a) Minerals refer to naturally occurring inorganic substances (found in nature) whether in solid, liquid, gaseous or any intermediate state.
b) Mineral Products shall mean things produced and prepared in a workable state by simple treatment processes such as washing or drying but without undergoing any chemical change or process or manufacturing by the lessee, concessionaire or owner of mineral lands.
c) Quarry Resources means any common stone or other common mineral substances such as but not restricted to marble, granite, volcanic cinders, basalt, tuff and rock phospate.
Section 2E.02 Imposition of Tax. There is hereby levied an annual tax at the rate of __________________ percent (____%) based on the gross receipts for the preceding year of mining operations. (The tax should not exceed 2% of the gross receipts during the preceding year).
Section 2E.03 Situs of the Tax. Payment of the tax shall be made to this municipality which has jurisdiction over the mining area. In case the are transcends two (2) or more local government units, payment shall be made to the municipality having the largest area.
Section 2E.04 Exclusion. Extraction of the following are excluded from the coverage of the tax levied herein:
a) Mineral products such as ordinary stones, sand, gravel, earth and other quarry resources.
b) Indigenous petroleum such as mineral oil, hydrocarbon gas, bitumen, crude asphalt, mineral gas and all other similar or natural associated substances.
Section 2E.05 Time of Payment. The tax shall be paid once within the first twenty (20) days of January or in quarterly installments within the first twenty (20) days of January, April, July and October of each year.
Section 2E.06 Administrative Provision.
a) The Municipal Treasurer shall keep a registry of mining operators on which all instruments concerning mining rights, such as acquisition, sub-lease, operating agreements, transfers, assignments, condonment, cancellation and others, are recorded
b) It shall be the duty of every lessee, owner, or operator to make a true and complete return setting forth the quantity and the actual market value of the minerals or mineral products or quarry resources to be removed.
Article F. Tax on Forest Concessions and Forest Products
Section 2F.01 Definitions. When used in this Article.
a) Forest products means timber, pulp-wood/chipwood, firewood, fuel wood and minor forest products such as bark, tree tops, resins, gum, wood, oil, honey, beeswax, nipa, rattan or other forest growth such as grass, shrub, and flowering plants, the associated water, fish, scenic, historical, recreational, and geologic resources in forest lands.
b) “Forest lands “- include the public forest, the permanent forest of the reserves, and forest reservation.
Section 2 F.02 Imposition of Tax. – There is hereby imposed a tax on forest products at a rate of two percent (2%) of the annual gross receipts of the concessionaire during the preceding year.
Section 2F.03 Surcharge for late payment.- Failure to pay the tax prescribed in this Article within the time required shall subject the taxpayer to a surcharge of twenty-five percent (25%) of the original amount of tax due, such surcharge to be paid at the same time and in the same manner as the tax due.
Section 2F. 04 Penalty. Any violation of the provision of this Article shall be punished by a fine of not less than P1, 000.00 nor more than P2, 000.00 or imprisonment of not less than one (1) month nor more than six (6) months or both at the discretion of the Court.
Article G. Special Levy on Tax
Section 2G.01 Special Levy: Its Meaning. Special Levy is a form of taxation based on the benefit principle. The land upon which it is imposed is supposed to have derived some special benefits in terms of higher values from the improvements introduced by the government.
Section 2G. 02 Imposition of Levy. A special levy is hereby imposed on the lands specially benefited by public works projects or improvements funded by the municipality at a rate not exceeding sixty percent (60%) of the actual cost of such projects and improvements, including the cost of acquiring land and such other real property in connection therewith.
Section 2G. 03 Exemptions. The special levy shall not apply to lands owned by;
a) The Republic of the Philippines or any of its political subdivisions except when the beneficial use thereof has been granted for consideration or otherwise to a taxable person.
b) Charitable institutions, churches, parsonage or convents appurtenant thereto, and all lands exclusively used for religious, charitable or education purposes; and
c) Duly registered cooperatives as provided for under RA 6938.
The special levy shall not also apply to the remainder of the land portions of which have been donated to the municipality for the construction of such projects or improvements.
Section 2G. 04 Time of Payment. The special levy shall be paid within the quarter following the effectivity of the ordinance imposing such levy.
Section 2G. 05 Collection and Accrual of Proceeds. Collection of special levy on land shall be the responsibility of the Municipal Treasurer. The proceeds shall accrue to the General Fund of the Municipality.
Section 2G. 06 Administrative Provisions.
a) Ordinance Imposing a Levy. Tax ordinance imposing a special levy shall describe with reasonable accuracy the nature, extent, and location of the public work projects or improvements to be undertaken, state the estimated cost thereof, specify metes and bounds by monuments and lines and the number of annual installments for the payment of the special levy which in no case shall be less than five (5) nor more than ten (10) years. The Sanggunian Bayan shall not be obliged, in the apportionment and computation of the special levy, to establish a uniform percentage of all lands subject to the payment of the tax for the entire district, but it may fix different rates for different parts or sections thereof, depending on whether such land is more or less benefited by the project.
The Ordinance shall likewise specify the appropriate penalty for non compliance or violations of the provisions of the said ordinance.
b) Publication of Proposed Ordinance Imposing Special Levy. Before the enactment of an ordinance imposing a special levy, the Sanggunian Bayan shall conduct a public hearing thereon; notify in writing the owners of real property to be affected or the persons having legal interest therein as to the date and place thereof and afford the latter the opportunity to express their positions or objections relative to the proposed ordinance.
c) Fixing the Amount of Special Levy. The special levy authorized herein shall be apportioned, computed, and assessed according to the assessed valuation of the lands affected as shown by the books of the Municipal Assessor, or its current assessed against value as fixed by said assessor if the property does not appear of record in the books. Upon the effectivity of the ordinance imposing the special levy, the Municipal Assessor shall forthwith proceed to determine the annual amount of special levy assessed against each parcel of land comprised within the area especially benefited and shall send to each landowner a written notice thereof by mail, personal service or publication in appropriate cases.
d) Taxpayers Remedies Against Special Levy. Any owner of real property affected by special levy or any person having legal interest therein may, within (60) days from the date of receipt of the written notice of assessment of special levy, appeal to the Provincial Board of Assessment Appeals by filing a petition under oath in the form for the purpose, together with copies of the tax declarations and such affidavits or documents in support of the appeal.
Article K. Socialized Housing Tax
(The Socialized Housing Tax is the shared tax “apportioned between the province and the municipality concerned as determined and approved by the Sanggunian Panlalawigan on the basis of their respective urban development)
Section 2k.01. Definition. When used in this article
(a) Socialized Housing refers to the housing programs and projects covering houses and lots or homelots only duly undertaken by the government or private sector for the underprivileged and homeless citizens which shall include sites and services development, long-term financing, liberalized terms on interest payments, and such other benefits in accordance with the provisions of the Urban Development and Housing Act of 1992.
(b) Urban Areas refer to all cities regardless of their population density of at least five hundred (500) persons per square kilometer.
Section 2K.02. Exemptions. The following are exempted from the socialized housing tax:
(a) Those included in the coverage of RA 6657, otherwise known as the Comprehensive Agrarian Reform law.
(b) Those actually used for national defense and security of the state;
© Those used, reserved or otherwise set aside for government offices, facilities and other installations whether owned by the National Government, its agencies and instrumentalities, including government-owned or controlled corporations, or by the local government units provided, however, that the lands herein mentioned, or portions thereof, which have not been used for the past ten (10) years from the effectivity of RA 7279 shall be covered by this tax.
(d) Those used or set aside for parks, reserves for flora and fauna, forests and watersheds, and other areas necessary to maintain ecological balance or environmental protection, as determined and certified by the proper government agency; and
(a) Those actually and primarily used for religious, charitable, or educational purposes, cultural and historical sites, hospitals and health centers, and cemeteries or memorial parks.
Section 2K.03. Imposition of Tax. There is hereby imposed a socialized housing tax at the rate of one-half percent (.05%) on the assessed value of land in urban areas in excess of fifty thousand pesos (P50,000.00)
Section 2K.04 Collection and Actual Proceeds. The fixed tax on socialized housing shall be collected at the same time and in the same manner as that of the basic real property tax. The proceeds of the additional socialized housing tax shall accrue to the Urban Development and Housing Program of the municipality.
Section 2K. 05 Administrative Provisions. The Municipal Assessor shall keep an updated record of lands in urban areas within his jurisdiction with assessed values in excess of Fifty Thousand Pesos ( 50,000.00). For purposes of collection, the Municipal Assessor shall notify, on the basis of such record, the owner of the property or person having legal interest therein of the imposition of the additional tax.
CHAPTER III. PERMIT AND REGULATORY FEES
Article A. Mayor’s Permit Fee on Business
Section 3A.01 Imposition of Fee. There shall be collected an annual fee for the issuance of a Mayor’s Permit to operate a business, pursue an occupation or calling, or undertake an activity within the municipality.
The permit fee is payable for every district or separate business or place where the business or trade is conducted. One line of business of trade does not become exempt by being conducted with some other business of trade for which the permit fee has been obtained and the corresponding fee paid for.
For purpose of the Mayor’s Permit Fee, the following, the following business size is hereby adopted:
Characteristics Asset Size Number of workers
Cottage Php 500,000 and below 1-10
Small Over Php 500,000 to Php 5M 11-99
Medium Over Php 5M to Php 20M 100-199
Large Over Php 20M 200 and above
The permit fee shall either be based on asset size or number of workers, whichever will yield the higher fee.
a. On business subject to graduated fixed taxes
Amount of Tax Per Annum (SAMPLE RATES ONLY)
i. On Manufacturers/Importers/Producers
Cottage Php 100.00
Small 500.00
Medium 1,000.00
Large 2,000.00
ii. On Banks and Financial Institutions
Small Php 1,000.00
Medium 3,000.00
Large 5,000.00
iii. On Contractors/Service Establishments
Cottage Php 100.00
Small 400.00
Medium 800.00
Large 1,000.00
iv. On Wholesalers/Retailers/Dealers or Distributors
Cottage Php 200.00
Small 400.00
Medium 800.00
Large 1,000.00
v. On Transloading Operations
Medium 2,000.00
Large 4,000.00
vi. Other Businesses
Cottage Php 100.00
Small 400.00
Medium 800.00
Large 1,000.00
(NOTE: Another set of Mayor’s Permit Fees may be set for the so-called “sin” goods and activities. Because of the “social dimensions” involved it is justifiable to fix higher rates of permits. Included in this class of businesses are:
Retail dealers of foreign liquors
Retail dealers in domestic liquors
Retailers of distilled spirits
Retailers of fermented liquors
Tobacco dealers
Retail dealers of manufactured tobacco
Amusement places
Golf Links
(etc.)
Section 3A.02 Time and Manner of Payment. The fee for the issuance of Mayor’s Permit shall be paid to the Municipal Treasurer upon application before any business or undertaking can be lawfully begun or pursued and within the first twenty (20) days of January of each year in case of renewal thereof.
For a newly-started business or activity that starts to operate after January 20, the fee shall be reckoned from the beginning of the calendar quarter. When the business or activity is abandoned, the fee shall not be exalted for a period longer than the end of the calendar quarter. If the fee has been paid for a period longer than the current quarter and the business activity is abandoned, no refund of the fee corresponding to the unexpired quarter or quarters shall be made.
Section 3A.03. Administrative Provisions.
a) Supervision and control over establishment and places. The Municipal Mayor shall supervise and regulate all establishments and places subject to the payment of the permit fee. He shall prescribe rules and regulations as to the mode or manner on which they shall be conducted in so far as may be necessary to maintain peaceful, healthy and sanitary conditions in the municipality.
b) Application for Mayor’s Permit: False Statement. An application for a Mayor’s Permit shall be filed with the Office of the Municipal Mayor. The form for the purpose shall be issued by the same office and shall set forth the requisite information including the name and residence of the applicant, the description of business or undertaking that is to be conducted, and such other data or information as may be required.
1. For a newly-started business
a. Location sketch of the new business
b. Paid up capital of the business as shown in the Articles of Incorporation, is a corporation or partnership, or a sworn statement of the capital investment by the owner or operator, is a sole proprietorship
c. A certificate attesting to the tax exemption if the business is a tax exempt
d. Certification from the Office in charge of zoning that the location of the new business is in accordance with zoning regulations
e. Tax clearance showing that the operator has paid all tax obligations in the municipality
f. Barangay clearance
g. Three (3) passport size pictures of the owner or operator or in cases of a partnership or corporation the picture of the senior or managing partners and that of the President or General Manager
h. Health Certificate for all food handlers, and those required under Chapter IV, Art. D of this Revenue Code.
2. For renewal of existing business permits
a. Previous year’s Mayor’s permit
b. ___________ ( ) copies of the annual or quarterly tax payments
c. ___________ ( ) copies of all receipts showing payment of all regulatory fees as provided for in this Code
d. Certificate of tax exemption from local taxes or fees, if exempt
Upon submission of the application, it shall be the duty of the proper authorities to verify if other municipal requirements regarding the operation of the business or activity such as sanitary requirements, installation of power and light requirements, as well as other safety requirements are complied with. The permit to operate shall be issued only upon compliance with such safety requirements and after the payment of the corresponding inspection fees and other impositions required by this Revenue Code and other municipal tax ordinances.
Any false statement deliberately made by the applicant shall constitute sufficient ground for denying or revoking the permit issued by the Mayor, and the applicant or licensee may be prosecuted in accordance with the penalties provided in this Code.
A Mayor’s Permit shall be refused to (1) any person who previously violated any ordinance or regulation governing permits granted; (2) whose business establishment or undertaking does not conform with zoning regulations, and safety, health and other requirements of the municipality; (3) who has unsettled tax obligation, debt or other liability to the government; (4) who is disqualified under any provision of law or ordinance to establish or operate the business applied for.
Likewise, a Mayor’s Permit shall be denied to any person or applicant for a business who declares an amount of gross sales or receipts that are manifestly below industry standards or the Presumptive Income Level of gross sales or receipts as established in the municipality for the same or a closely similar type of activity or business.
c) Issuance of Permit; Contents of Permit. Upon approval of the application of a Mayor’s Permit, two (2) copies of the application duly signed by the Municipal Mayor shall be returned to the applicant. One (1) copy shall be presented to the Municipal Treasurer as basis for the collection of the Mayor’s Permit fee and the corresponding business tax.
The Mayor’s Permit shall be issued by the Municipal Mayor upon presentation of the receipt for the payment of the Mayor’s Permit and the official receipt issued by the Municipal Treasurer for the payment of the business tax.
Every permit issued by the Mayor shall show the name and residence of the applicant, his nationality and marital status; nature of the organization, that is whether the business is a sole proprietorship, corporation or partnership, etc.; location of the business; date of issue and expiration of the permit; and other information as may be necessary.
The Municipality shall, upon presentation of satisfactory proof that the original of the permit has been lost, stolen or destroyed, issue a duplicated of the permit upon the payment of ___________________ Pesos (P ___________).
d) Posting of Permit. Every permitee shall keep his permit conspicuously posted at all times in his place of business or office if he has no place of business or office, he shall keep the permit in his person. The permit shall be immediately produced upon demand by the Municipal Mayor, the Municipal Treasurer or any of their duly authorized representatives.
e) Duration of Permit and Renewal. The Mayor’s Permit shall be granted for a period of not more than one (1) year and shall expire on the thirty-first (31st) of December following the date of issuance unless revoked or surrendered earlier. Every permit shall cease to be in force upon revocation thereof. The permit issued shall be renewed within the first twenty (20) days of January. It shall have a continuing validity only upon renewal thereof and payment of the corresponding fee.
f) Revocation of Permit. When a person doing business under the provisions of this Code violates any provision of this Article, refuses to pay indebtedness or liability to the municipality or abuses his privilege to do business to the injury of the public moral or peace; or when a place where such business is established is being conducted in a disorderly or unlawful manner, is a nuisance, or is permitted to be used as a resort for disorderly characters, criminals or women of ill-repute, the Municipal Mayor may, after investigation, revoke the Mayor’s Permit. Such revocation shall operate to forfeit all sums which may have been paid in respect of said privilege, in addition to the fines and imprisonment that maybe imposed by the Court for violation of any provision of this Ordinance governing the establishment and maintenance of business, and to prohibit the exercise thereof by the person whose privilege is revoked, until restores by the Sanggunian Bayan.
Section 3A.05. Rules and Regulations on Certain Establishments.
a) On cafes, cafeterias, ice cream and other refreshment parlors, restaurants, soda fountain bars, carinderia or food caterers. No owner of said establishments shall employ any cook, or food dispenser without a Food Handler’s Certificate from the Municipal Health Officer renewable every ________months.
Establishments selling cooked and readily edible foods shall follow strictly the rules and regulations on sanitation promulgated by the Municipal Health Officer and existing laws or ordinance.
b) Sauna bath, massage, barber and beauty shops. Said shops shall not be allowed to operate with masseurs , barbers, and beauticians without having secured the necessary corresponding medical certificate from the Municipal Health Officer.
Article B. Permit Fee for Cockpits Owners/Operators/Licensees/
Promoters and Cockpit Personnel
Section 3B.01. Definitions. When used in this Article:
a) Cockpit includes any place, compound, building or portion thereof, where cockfights are held, whether or not money bets are made on the results of such cockfights.
b) Bet taker (Kristo) or Promoter refers to a person who alone or with another initiates a cockfight and/or calls and take care of bets from owners of both gamecocks and those of other bettors before he orders commencement of the cockfight thereafter distributes won bets to the winners after deducting a certain commission, or both.
c) Gaffer (para-tadi) refers to a person knowledgeable in the art of arming fighting cocks with gaffs on one or both legs.
d) Referee (Sentenciador) refers to a person who watches and oversees the propet gaffing of fighting cocks; determines thephysical condition of gamecocks while cockfighting is in progress, the injuries sustained by the cocks and their capability to continue fighting, and decides and makes known his decision either by word or gesture the result of the cockfighting by announcing the winner or deciding a tie in a contest game.
Section 3B.02 Imposition of Fees. There shall be collected the following Mayor’s Permit fees from cockpit operators/owners/licensee and cockpit personnel:
a) From the owner/operator/licensee of the cockpit:
1. Application filing fee P ___________
2. Annual cockpit permit fee ___________
b) From cockpit personnel
1. Promoters/Hosts ___________
2. Pit Manager ___________
3. Referee ___________
4. Bet Taker “Kristo/Llamador” ___________
5. Bet Manager “Maciador/Kasador” ___________
6. Gaffer “Mananari” ___________
7. Cashier ___________
8. Derby (Matchmaker) ___________
Section 3B.03 Time and Manner of Payment.
a) The application filing fee is payable to the Municipal Treasurer upon application for a permit or license to operate and maintain cockpits.
b) Cockpit registration fee is also payable upon application for a permit before a cockpit can operate and within the first twenty days of January of each year in case of renewal thereof.
c) The permit fees on cockpit personnel shall be paid before they participate in a cockfight and shall be paid annually upon renewal of the permit on the borth month of the permittee.
Section 3B.04. Administrative Provisions.
a) Ownership, operation and management of cockpit. Only Filipino citizens not otherwise inhibited by existing ordinances or laws shall be allowed to own, manage and operate cockpits. Cooperative capitalization is encouraged.
b) Establishment of cockpit. The Sanggunian Bayan shall determine the number of cockpits to be allowed in this municipality.
c) Cockpit-size and construction. Cockpits shall be constructed and operated within the appropriate areas as prescribed in the Zoning Law or Ordinance. In the absence of such law or ordinance, the Municipal Mayor shall see to it that no cockpits are constructed within or near existing residential or commercial areas, hospitals, school buildings, churches or other public buildings. Owners, lessees, or operators of cockpits which are now in existence and do not conform to ths requirement are required to comply with these provisions within a period to be specified by the Municipal Mayor. Approval or issuance of building permits for the construction of cockpits shall be made by the Municipal Engineer in accordance with existing ordinances, laws and practices.
d) Only duly registered and licensed promoters, referees, cashiers, bet managers, pit referees, bet takers, or gaffers shall take part in all kinds of cockfights held in this Municipality. No operator or owner of a cockpit shall employ or allow to participate in a cockfight any of the above-mentioned personnel unless he has registered and paid the fee herein required.
e) Upon payment of the fees herein imposed, the corresponding Mayor’s Permit shall be issued.
Section 3B.05. Applicability Clause. The provision of PD 449, otherwise known as the Cockfighting Law of 1974, PD 1802 (Creating the Philippine Gamefowl Commission), and such other pertinent laws shall apply to all matters regarding the operation of cockpits and the holding of cockfights in this municipality.
Article C. Special Permit Fee for Cockfighting
Section 3C.01. Definitions. When used in this Article;
a) Cockfighting is the sport of pitting or evenly matching gamecocks to engage in an actual fight where bets on either side are laid. Cockfighting may also be formed as “cockfighting derby; pintakasi or tupada”, or its equivalent in different Philippine localities.
b) Local Derby is an invitational cockfight participated in by gamecockers or cockfighting “aficionados” of the Philippines with “pot money” awarded to the proclaimed winning entry.
c) International Derby refers to an invitational cockfight participated in by local and foreign gamecockers or cockfighting “aficionados” with “pot money” awarded to the proclaimed winning entry.
Section 3C.02. Imposition of Fees. There shall be collected the following fees per day for cockfighting.
a) Special Cockfights (Pintakasi) ____________
b) Special Derby Assessment from Promoters of
Two-Cock Derby ____________
Three-Cock Derby ____________ Four-Cock Derby ____________ Five-Cock Derby ____________
Section 3C. 03. Exclusions. Regular cockfights i.e., those held during Sundays, legal holidays and local fiestas and international derbies shall be excluded from the payment of fees herein imposed.
Section 3C.04. Time and Manner of Payment. The fees herein imposed shall be payable to the Municipal Treasurer before the special cockfights and derbies can be lawfully held.
Section 3C. 05. Administrative Provisions.
a) Holding of cockfights. Except as provided in this Article, cockfighting shall be allowed in this municipality only in licensed cockpits during Sundays and legal holidays and during local fiestas for not more than three (3) days. It may also be held during municipal. Agricultural, commercial, or industrial fairs, carnival, or exposition for a similar period of three (3) days upon resolution of the Sanggunian Bayan. No cockfighting on the occasion of such affair, carnival or exposition shall be allowed within the month if a local fiesta or for more than two (2) occasions a year. No cockfighting shall be held on December 30 (Rizal Day), June 12 (Philippine Independence Day), November 30 (National Heroes Day), Holy Thursday, Good Friday, Election or Referendum Day and during Registration Days for such election or referendum.
b) Cockfighting for entertainment of tourist or for charitable purposes. Subject to the preceding subsection hereof, the holding of cockfights may also be allowed for the entertainment of foreign dignitaries of for tourists, of for returning Filipinos, commonly known as “Balikbayans”, or for the support of national fund-raising campaigns for charitable purposes as may be authorized upon resolution of the Sanggunian Bayan, in licensed cockpits or in playgrounds or parks. This privilege shall be extended for only one (1) time, for a period not exceeding three (3) days, within a year.
c) Cockfighting officials, Gaffers, Referees, Bet takers, or Promoters shall not act as such in any cockfight in the municipality without first securing a license renewable every year on their birth month from the municipality where such cockfighting is held. Only gaffers, referees, bet takers, or promoters licensed by the municipality shall officiate in all kinds of cockfighting authorized herein.
Section 3C.06 Applicability Clause. The provision of PD 449, otherwise known as the Cockfighting Law of 1974, PD 1802 (Creating the Gamefowl Commission), and such other pertinent laws shall apply to all matters regarding the operation of cockpits and the holding of cockfights in this Municipality.
Article D. Permit Fee on Pedaled Tricycle
Section 3D.01. Imposition of Fee. There shall be collected from the owner of pedaled tricycle operated within the municipality, a permit fee of ______________ per annum.
Section 3D.02. Time and Manner of Payment. The imposed herein shall be due on the first day of January and payable to the Municipal Treasurer within the first twenty (20) days of January of every year. For pedaled tricycle acquired after the first twenty (20) days of January, the permit fee shall be paid without the penalty within the first twenty (20) days of the quarter following the date of purchase.
Section 3D. 04 Administrative Provisions.
a) A _______________ (metal plate or sticker) shall be provided by the owner of the pedaled tricycle granted a permit.
b) The Municipal Treasurer shall keep a register of all pedaled tricycles containing information such as the make and brand of the tricycle, the name and address of the owner and the number of the permit plate.
Article E. Fees on Impounding of Astray Animals
Section 3E. 01. Definition. When used in this Article.
a) Astray Animal means an animal which is set to loose unrestrained, and not under the complete control of its owner, or the charge or in possession thereof, found roaming at-large I public or private places whether fettered or not.
b) Public Place includes national, provincial, municipal, or barangays streets, parks, plazas, and such other places open to the public.
c) Private Place includes privately-owned streets or yards, rice fields or farmlands, or lots owned by an individual other than the owner of an animal.
d) Large Cattle Includes horses, mules, asses, carabaos, cows, and other domestic members of the bovine family.
Section 3E.02. Imposition of Fee. There shall be imposed the following fees for each day of fraction thereof on each head of astray animal found running or roaming at large, or fettered in public or private places.
Amount of Fee
a) Large Cattle ____________
b) All other animals ____________
Section 3E.03. Time of Payment. The impounding fee shall be paid to the Municipal Treasurer prior to the release of the impounded animal to its owner.
Section 3E.04. Administrative Provisions.
a) For purposes of this Article, the Barangay Tanods of the municipality are hereby authorized to apprehend and impound astray animals in the municipal corral or place duly designated for such purpose. He shall also cause the posting of notice of the impounded astray animal in the Municipal Hall for _______________ (state number) consecutive days, starting one day after the animal is impounded, within which the owner is required to claim and establish ownership of the impounded animal. The Municipal Mayor and Municipal Treasurer shall be informed of the impounding
b) Impounded animals not claimed within _____________ (___) days after the date of impounding shall be sold at public auction under the following procedures:
1. The Municipal Treasurer shall post notice for ________ (___) places including the main door of the Municipal Hall and the public markets. The animal shall be sold to the highest bidder. Within _________ (____) days after the auction sale, the Municipal Treasurer shall make a report of the proceedings in writing to the Municipal Mayor.
2. The owner may stop the sale by paying at any time before or during the auction sale, the impounding fees and the cost of the advertisement and conduct of sale to the Municipal Treasurer, otherwise, the sale shall proceed.
3. The proceeds of the sale shall be applied to satisfy the cost of impounding, advertisement and conduct of sale. The residue over these costs shall accrue to the General Fund of the Municipality.
4. Incase the impounded animal is not disposed of within the ________ (____) days from the date of notice of public auction, the same shall be considered sold to the Municipal Government for the amount equivalent to the poundage fees due.
Section 3E.05. Penalty. Owners whose animals are caught astray and incurring damages to plants and properties shall pay the following fines:
a)First Offense P __________ per day
b)Second Offense __________ per day
c)For Third Offense and each
subsequent offense __________ per day
In addition to the fine, the owners shall pay the amount of damage incurred, if any, to the property owner.
Article F. Cart or Sledge Registration Fee
Section 3F.01. Imposition of Fee. There shall be collected a registration fee of ___________ per annum for each animal drawn cart or sledge used in the Municipality of ___________ which shall be registered with the Office of the Municipal Treasurer.
Section 3F.02 Time and Manner of Payment. The fee imposed herein shall be due and payable within the first twenty (20) days of January for every year. For each cart or sledge newly acquired after the first twenty (20) days of January, the permit shall be paid without penalty within the first twenty (20) days of the quarter following the date of purchase.
Section 3F.03 Administrative Provisions.
a) A metal plate with a corresponding registry number shall be provided by the Municipal Treasurer for every calesa or sledge at cost to the owner.
b) The Municipal Treasurer shall keep a register of all carts or sledge which shall setforth, among others, the name and address of the owner.
Article G. Permit Fee on Caretela or Calesa
Section 3G. 01. Imposition of Fee. There shall be collected a permit fee of ____________per annum for each calesa or caretela used in the Municipality of Gubat which shall be registered with the Office of the Municipal Treasurer.
Section 3G. 02. Time and Manner of Payment. The fee imposed herein shall be due and payable upon application for a Mayor’s permit within the first twenty (20) days of January of each year. For new acquired calesas of caretelas, the fee shall be payable within twenty days after acquisition.
Section 3G. 03. Administrative Provisions.
a) A metal plate shall be provided by the Municipal Treasurer for every registered caretela or calesa.
b) The Municipal Treasurer shall keep a register of all calesas or caretelas which shall contain, among others, the name and the address of the owner.
Article H. Building Permit and Related Fees
Section 3H.01. Building Permit and Related Fees. There shall be assessed and collected fees and charges for services rendered in connection with the processing and issuance of building permit fees, signboard permit fees, plumbing inspection permit fees, sanitary inspection fees, mechanical installation and inspection fees, and such other imposition as may be prescribed by the Department of Public Works and Highways on a person, firm and corporation before they are allowed to erect, construct, alter, move, convert or demolish any public or private building or structure within this municipality in the exercise of regulatory powers over public and private buildings and structures in accordance with the rules and regulations implementing Presidential Decree No. 1096, otherwise known as the National Building Code of the Philippines.
Section 3H. 02. Time and Manner of Payment. The fees and charges referred to in this Article shall be paid to the Municipal Treasurer before the issuance of the building permit.
Section 3H.03. Accrual of Payment. The building permit shall accrue entirely to this municipality.
Article I. Permit Fee on Circus and Other Parades
Section 3I.01. Imposition of Fee. There shall be collected a Mayor’s Permit Fee of ____________ per day on every circus and other parade using banners, floats or musical instruments carried on in this municipality.
Section 3I.02. Time and Manner of Payment. The fee imposed herein shall be due and payable to the Municipal Treasurer upon application for a permit to the Municipal Mayor at least ________ (___) days before the scheduled date of the circus or parade and on such activity shall be held.
Section 3I. 03. Exemption. Civic and military parades as well as religious processions shall not be required to pay the permit fee imposed in this Article.
Section 3I. 04. Administrative Provisions.
a) Any person who shall hold a parade within this municipality shall first obtain from the Municipal Mayor before undertaking the activity. For this purpose, a written application in a prescribed form shall indicate the name, address of the applicant, the description of the activity, the place or places where the same will be conducted and such other pertinent information as may be required.
b) The Station Commander of the Philippine National Police shall promulgate the necessary rules and regulations to maintain an orderly and peaceful conduct of the activities mentioned in this Article. He shall also define the boundary within which such activities may be lawfully conducted.
Article J. Registration and Transfer Fees on Large Cattle.
Section 3J.01. Definition. For purposes of this Article, “large cattle” includes a two-year old horse, mule ass, carabao, cow, or other domesticated member of the bovine family.
Section 3J.02. Imposition of Fee. The owner of large cattle is hereby required to register said cattle with the Municipal Treasurer for which a certificate of ownership shall be issued to the owner upon payment of a registration fee as follows:
Amount of Fee
a) For Certificate of Ownership ____________
b) For Certificate of Transfer ____________
c) For Registration of Private Brand ____________
The transfer fee shall be collected only once if a large cattle is transferred more than once in a day.
Section 3J.03. Time and Manner of Payment. The registration fee shall be paid to the Municipal Treasurer upon registration or transfer of ownership of the large cattle.
Section 3J. 04. Administrative Provisions.
a) Large cattle shall be registered with the Municipal Treasurer upon reaching the age of two (2) years.
b) The ownership of a large cattle or its sale or transfer of ownership to another person shall be registered with the Municipal Treasurer. All branded and counter-branded large cattle presented to the Municipal Treasurer shall be registered in a book showing among others, the name and residence of the owner, t he consideration or purchase price of the animal in cases of sale or transfer, and the class, color, sex, brands, and other identification marks of the cattle. This data shall also be stated in the certificate of ownership issued to the owner of the large cattle.
c) The transfer of the large cattle, regardless of its age, shall be entered in the registry book setting forth, among others, the names and the residence of the owners and the purchaser, the consideration or purchase price of the animal for sale or transfer, class, sex, brands, and other identifying marks of the animals; and a reference by number to the original certificate of ownership with the name of the municipality issued to it.
No entries of transfer shall be made or certificate of transfer shall be issued by the Municipal Treasurer except upon the production of the original certificate of ownership and certificates of transfer and such other documents that show title to the owner.
Section 3J. 05 Applicability Clause. All other matters relating to the registration of large cattle shall be governed by the pertinent provisions of the Revised Administrative Code and other applicable laws, ordinances and rules and regulations.
Article K. Permit Fee for Excavation
Section 3K.01 Imposition of Fee. There shall be imposed the following fees on every person who shall make or cause to be made any excavation on public or private streets within this municipality.
a) For crossing streets with concrete pavement
Amount of Fee
1.For crossing concrete pavement (minimum
area 2.00 x .600 m., 12 sq.m.) _______________
2.For crossing across base of streets with concrete
pavement, per linear meter (boring method) _______________
b) For crossing streets with asphalt pavement:
1. Minimum Fee _______________
2. Additional fee for each linear meter
crossing the streets (minimum width
of excavation, 0.80m) _______________
c. For crossing the streets with gravel pavement:
1. Minimum fee _______________
2.Additional fee for each linear meter
crossing the streets (minimum width of excavation, 0.3m) _______________
d) For crossing existing curbs and gutters
resulting in the damage _______________
e) Additional fee for every _______ (day or week)
of delay in excess of excavation period in the
Mayor’s permit _______________
Section 3K. 02. Time and Manner of Payment . The fee imposed herein shall be paid to the Municipal Treasurer by every person who shall make any excavation or cause any excavation to be made upon application for Mayor’s Permit, but in all cases, prior to the excavation.
A cash deposits in an amount equal to _______________ shall be deposited with the Municipal Treasurer at the same time the permit is paid. The cash deposit shall be forfeited in favor of the Municipal Government in case the restoration to its original form of the street excavated is not made within ________ ( ____ ) days after the purpose of the excavation is accomplished.
Section 3K. 03. Administrative Provisions.
a) No person shall undertake or cause to undertake any digging or excavation, of any part or portion of the municipal streets of Gubat unless a permit shall have been first secured from the Office of the Municipal Mayor specifying the duration of the excavation.
b) The Municipal Engineer/municipal Building Official shall supervise the digging and excavation and shall determine the necessary width of the streets to be dug or excavated. Said official shall likewise inform the Municipal Treasurer of any delay in the completion of the excavation work for purposes of collection of the additional fee.
c) In order to protect the public from any danger, appropriate signed must be placed in the area where work is being done.
Article L. Fee for Sealing and Licensing of Weights and Measures
Section 3L. 01. Imposition of Fees. Every person before using instruments of weights and measures within this municipality shall first have them sealed and licensed annually and pay therefore to the Municipal Treasurer the following fees:
Amount of Fee
a) For sealing linear metric measures:
Not over one (1) meter ____________
Measure over one (1) meter ____________
b) For sealing metric measures of capacity:
Not over ten (10) liters ____________
Over ten (10) liters ____________
c) For sealing of metric instruments of weights:
With capacity of not more than 30 kg. ____________
With capacity of more than 30 kg. but
not more than 300 kg. ____________
With capacity of more than 300 kg but
not more than 3, 000 kg. ____________
With capacity of more than 3, 000 kg ____________
d) For sealing apothecary balances of precision ____________
e) For sealing scale or balance with complete set of weights:
For each scale or balances or other balances
with complete set of weights for use therewith ____________
f)For each and every re-testing and re-selling of weights and measures instruments including gasoline pumps outside the office upon request of the owner or operator, an additional service charge of ______________ for each instrument shall be collected.
Section 3L. 02. Payment of Fees and Surcharge. The fees herein imposed shall be paid and collected by the Municipal Treasurer when the weights or measures instruments are sealed, before their use and there after, on or before anniversary date thereof.
The official receipt for one year from the date of sealing unless such instrument becomes defective before the expiration period. Failure to have the instrument re-tested and the corresponding fee paid there for within the prescribed period shall subject the owner or user to a surcharge of five hundred percent (500%) of the prescribed fees which shall no longer be subject to interest.
Section 3L. 03. Place of payment. The fees herein shall be paid in the municipality by persons conducting their business therein. A peddler or itinerant vendor using only one (1) instrument of weight or measure, shall pay the fee in the municipality where he maintains his residence.
Section 3L. 04 Exemptions.
a) All instruments for weights and measures used in government work of or maintained for public use by any instrumentality of the government shall be tested and sealed free.
b) Dealers of weights and measures instruments intended for sale.
Section 3L. 05 Administrative Provisions.
a) The official receipt fro the fee issued for the sealing of weight or measure shall serves as a license to use such instrument for one year from the date of sealing, unless deterioration or damage renders the weights or measure in accurate with that period. The license shall expire on the day and the month of the year following its original issuance. Such license shall be preserved by the owner and together with the weight or measure covered by the license, shall be exhibited on demand by the Municipal Treasurer or his deputies.
b) The Municipal Treasurer is hereby required to keep full sets of secondary standards which shall be compared with the fundamental standards in the Department of Science and Technology annually. When found to be sufficiently accurate, the secondary standards shall be distinguished by label, tag or seal and shall be accompanied by a secondary certificate showing the amount of its variation from the fundamental standards. If the variation is of sufficient magnitude to impair the utility of instrument, is shall be destroyed at the Department of Science and Technology.
c) The Municipal Treasurer or his deputies shall conduct periodic physical inspection and test weights and measures instruments within the locality.
d) Instruments of weights and measures found to be defective and such defect is beyond repair shall be confiscated in favor of the government and shall be destroyed by the Municipal Treasurer in the presence of the Provincial Auditor or his representative.
Section 3L. 06. Fraudulent Practices Relative to Weights and Measures and Corresponding Penalties.
a) Fraudulent practices relative to weights and measures. Any person, other than the official sealer of weights and measures:
1. Who places an official tag or seal upon any instrument of weights of measures or attaches it thereto; or
2. Who fraudulent imitates any mark, stamp or brand, tag or other characteristic sign used to indicate that weights and measures have been officially sealed, or
3. Who alters in any way the certificate given by the sealer as an acknowledgement that the weights and measures mentioned therein have been duly sealed; or
4. Who makes or knowingly sells or uses any false or counterfeit stamps, tag, certificate, license, or any dye for printing or making stamps, tags, certificates, or licenses which is an imitation of, or purports to be lawful stamp, tag, certificate of the kind required by the provisions of this Article; or
5. Who alters the written or printed figures or letters on any stamp, tag, certificate of license used or issued; or
6. Who has in his possession any such false, counterfeit restored or altered stamp, tag, certificate, or license for the purpose of using or reusing the same in payment of fees or charges imposed in this article; or
7. Who procures the commission of any such offense by another; shall for each of the offense above, be fined by not less than __________ Pesos (P_____) nor more than ____________ Pesos (P____) or imprisoned for not less than ______ (___) month nor more than ______ (____) years, or both at the discretion of the court.
b) Unlawful possession or use of instrument not sealed before using and not sealed within twelve (12) months from last sealing:
Any person making a practice of buying or selling goods by weights and/or measures, or of furnishing services the value of which is estimated by weight or measure, who has in his possession, without permit, any unsealed scale, balance, weight or measure, and any person who uses in any purchase or sale in estimating the value of any service furnished, any instrument of weight or measure that has not been officially sealed, or if previously sealed, the license therefore has expired and has not been renewed in due time, shall be punished by a fine of not exceeding _____________ Pesos (P____) or by imprisonment of not more than ____________ (P______) months, or both at the discretion of the Court.
If, however, such scale, balance, weight or measure has been officially sealed at some previous time and the seal and tag officially affixed thereto remain intact and in the same position and condition in which they were placed by the official sealer, and the instrument is found to have been altered or rendered in accurate but still to be sufficiently accurate to warrant its being sealed without repairs or alterations, such instrument shall, if presented for sealing promptly on demand of an authorized sealer or inspector of weights and measures, be sealed, and the owner, possessor or user of the same shall be subject to no penalty except a surcharge equal to ________ (____) times the regular fee fixed by law for the sealing of an instrument of its class, this surcharge to be collected and accounted for by the Municipal Treasurer in the same manner as the regular fees for sealing such instruments.
c) Any person, with fraudulent intent, alters any scale or balance, weight or measure after it is officially sealed or who knowingly uses any false scale or balance, weight or measure, whether sealed or not shall be punished by a fine of not less than ___________ Pesos (P____) nor more than _____________ Pesos (P___) or by imprisonment of not less than _____ (___) month nor more than ______ (P____) months, or both at the discretion of the court.
d. Any person who fraudulent gives short weight or measure in the making of a sale, or who fraudulent takes excessive weight or measure in the making of a purchase, or who, assuming to determine truly the weight or measure of any article bought or sold by weight or measure, fraudulently misrepresents the weights or measures thereof shall be punished by a fine of (not less than _____________ Pesos (P____) nor more than ____________ Pesos (P____) or by imprisonment of not less than ______ (____) month and nor more than ______ (_____) months, or both at the discretion of the Court.)
Section 3L. 07 Administrative Penalties. The Municipal Treasurer may compromise the following acts or omission not constituting fraud.
a) Any person making a practice of buying or selling by weight and measure using unsealed and/or unregistered instrument:
Penalty
1. When correct P __________
2. When incorrect but with tolerable
Allowance of defect or short measure __________
b) Failure to produce weight and measure tag or license or certificate upon demand but the instrument is duly registered
1. When correct P _________
2. When incorrect but with tolerable
Allowance of defect or short measure __________
c) Any person found violating any of the above two (2) provisions for the second time shall be fined twice the above penalty.
Article M. Permit Fee on Film-Making
Section 3M. 01 Imposition of Fee. There shall be collected the following permit fee from any person who shall go on location-filming within the territorial jurisdiction of this municipality.
Rate of Fee Per Filming
a. Commercial movies ___________ /film
b. Commercial Advertisement ___________ /film
c. Documentary Film ___________ /film
d. Videotape coverage _______ /coverage
In cases of extension of filming time, the additional amount required must be paid prior to extension to filming time.
Section 3M. 02 Time of Payment. The fee imposed herein shall be paid to the Municipal Treasurer upon application for the Mayor’s Permit ___________ (____) days before location-filming is commenced.
Article N. Permit Fee for Agricultural Machinery and Other Heavy Equipment
Section 3N. 01 Imposition of Fees. There shall be collected an annual permit fee at the following rates for each agricultural machinery or heavy equipment from non-resident operators of said machinery, renting out said equipment in this municipality.
Rate of Fee per Annum
a. Handtractors ______________
b. Light Tractors ______________
c. Heavy Tractors ______________
d. Bulldozer ______________
e. Forklift ______________
f. Heavy Graders ______________
g. Light Graders ______________
h. Mechanized Threshers ______________
i. Manual Threshers ______________
j. Cargo Trucks ______________
k. Dump Truck ______________
l. Road Rollers ______________
m. Payloader ______________
n. Prime movers/Flatbeds ______________
o. Backhoe ______________
p. Rockcrasher ______________
q. Batching Plant ______________
r. Transit/Mixer Truck ______________
s. Crane ______________
t. Other agricultural machinery or heavy
u. equipment not enumerated above ______________
Section 3N. 02 Time and Manner of Payment. The fee imposed herein shall be payable prior to the rental of the equipment upon application for a Mayor’s Permit.
Section 3N. 03 Administrative Provisions. The Municipal Treasurer shall keep a registry of all heavy equipment and agricultural machinery which shall include the make and brand of the heavy equipment and agricultural machinery and name and address of the owner.
Article O. Other Fees on Tricycle Operation
Section 3O. 01 Definitions. When used in this Article
a) Tricycle-for-Hire is a vehicle composed of a motorcycle fitted with a single-wheel side car or a motorcycle with a two-wheel cab operated to render transport services to the general public for a fee.
b) Private Tricycle is a vehicle composed of a motorcycle fitted with a single-wheel side car or a motorcycle with a two-wheel cab for private use.
c) Motorized Tricycle Operator’s Permit Fee (MTOP) is a document granting franchise or license to a person, natural or juridical, allowing him to operate tricycles-for-hire over specified zone.
d) Zone is a continuous land area or block, say a subdivision or barangays, where tricycles-for-hire may operate without a fixed origin and destination.
Section 3O. 02 Imposition of Fees. There shall be collected an annual fee in the amount of ______________ Pesos (P_____) for the operation of tricycle-for-hire.
Other fees on tricycle operations:
1. Filing Fee P ___________
2. Fare adjustment fee for fare increase ___________
3. Filing fee for amendment of MTOP ___________
Section 3O. 03 Time of Payment
a) The fee shall be paid to the Municipal Treasurer upon application or renewal of the permit.
b) The filing fee shall be paid upon application for an MTOP based on the number of units.
c) Filing fee for amendment of MTOP shall be paid upon application for transfer to another zone, change of ownership of unit or transfer of MTOP.
Section 3O. 04 Administrative Provisions
a) The Sanggunian Bayan of this municipality shall:
1. Issue, amend, revise, renew, suspend, or cancel MTOP and prescribe the appropriate terms and conditions therefore; determine, fix, prescribe or periodically adjust fares or rates for the service provided in a zone after public hearing; prescribe and regulate zones of service in coordination with the barangays; fix, impose and collect, and periodically review and adjust but not oftener than once every three (3) years, reasonable fees and other related charges in the regulation of tricycles-for-hire; and establish and prescribe the conditions and qualifications of service.
2. Only Filipino citizens and partnership or corporation with sixty percent (60%) Filipino equity shall be granted the MTOP. No MTOP shall be granted by the municipality unless the applicant is in possession of units with valid registration papers from the Land Transportation Office (LTO).
3. The grantee of the MTOP shall carry a common carriers insurance sufficient to answer for any liability it may incur to passengers and third parties in case of accidents;
4. Operators of tricycles-for-hire shall employ drivers duly licensed by LTO for tricycles-for-hire.
5. Operators who intend to stop service completely, or suspend service for more than one (1) month shall report in writing such termination or suspension to the Sanggunian Bayan.
6. Tricycle operators are prohibited to operate on national highways utilized by 4-wheel vehicles greater than four (4) tons and where normal speed exceed for (40) KPH. The Sanggunian Bayan may provide exceptions if there is no alternative route.
7. Tricycles-for-hire shall be allowed to operate like a taxi service, i.e., service is rendered upon demand and without a fixed route within a zone.
b) The Sanggunian Bayan may impose a common color for tricycle-for-hire in the same zone. Each unit shall be assigned and bear an identification number, aside from its LTO license plate number.
It shall establish a fare structure that will provide the operator a reasonable return or profit, and still be affordable to the general public. The fare structure may either be flat (Single fare regardless of distance) as a minimum amount plus a basic rate per kilometer.
The official rate to be initially adopted shall be a minimum fee of ____________ Pesos (P_____) plus ____________ centavos (P 0.___) per km in excess of four (4.0) km. Distance pending the enactment of the prescribed fare structure for the zone by the Sanggunian Bayan.
Operators of tricycles-for-hire are required to post in the conspicuous part of the tricycle the schedule of fares.
c) The zones must be within the boundaries of this municipality. The existing zones which covers the territorial unit not only of the municipality but other adjoining municipalities or cities as well shall be maintained provided the operators serving the said zone secure the MTOP.
Article P. Permit Fee on Occupation/Calling Not
Requiring Government Examination
Section 3P. 01. Imposition of Fee. There shall be collected as annual fee at the rate prescribed hereunder for the issuance of Mayor’s Permit to every person who shall be engaged in the practice of the occupation or calling nor requiring government examination with the municipality as follows:
Occupation or Calling Rate of Fee/Annum
a) On employees and workers in generally
considered “Offensive and Dangerous
Business Establishment” P _____________
b) On employees and workers in commercial
establishments who cater or attend to the
daily needs of the inquiring or paying public _____________
c) On employees and Workers in food or eatery
Establishment _____________
d) On employees and workers in night or night
and day establishment _____________
e) All occupation or calling subject to periodic inspection, surveillance and/or regulations by the Municipal Mayor, like animal trainer, auctioneer, barber, bartender, beautician, bondsman, bookkeeper, butcher, blacksmith, carpenter, carver, chambermaid, cook, criminologist, electrician, electronic technician, club/floor manager, Forensic electronic expert, fortune teller, hair stylist, handwriting expert, hospital attendant, lifeguard, magician, make-up artist, manicurist, masonry worker, masseur attendant, mechanic, certified “hilot”, painter, musician, pianist, photographer (itinerant), professional boxer, private ballistic expert. Rig driver (cochero), dancer, stage-performer, salesgirl, sculpture, waiter or waitress and welder. ____________
Section 3P. 02. Exemption. All professionals who are subject to the Provincial Tax Imposition pursuant to Section 139 of the Local Government Code; and government employees are exempted from payment of this fee.
Section 3P. 03. Person Governed. The following workers or employees whether working on temporary or permanent basis, shall secure the individual Mayor’s Permit prescribed herewith;
a) Employees or workers in generally considered offensive and dangerous business establishment such as but not limited to the following:
1. Employees or workers in industrial or manufacturing establishment such as: Aerated water and soft drink factories; air rifle and pellets manufacturing; battery charging shops, blacksmith; breweries; candy and confectionery factories; canning factories; coffee cocoa and tea factories; cosmetics and toiletries factories; cigar and cigarette factories; construction and/or repair shops of motor vehicles; carpentry shop; drug manufacturing; distillers, edible oil or lard factories; electric bulbs or neon lights factories; electric plant, electronic manufacturing; oxidizing plants; food and flour mills; fish curing and drying shops; footwear factories, foundry and other construction jobs during the period of construction; glass and glassware factories; handicraft manufacturing; hollow block and tile factories; ice plants; milk, ice cream and other allied products factories; metal closure manufacturing; iron steel plants; leather and leatherette factories; machine shops, machine shops, match factories, paints and allied products manufacturing; plastic products factories, perfume factories; plating establishment; pharmaceutical laboratories, repair shops of whatever kind and nature; rope and twine factories; sash factories; smelting plants; tanneries; textiles and knitting mills; upholstery shops; vulcanizing shops and welding shops.
2. Employees and workers in commercial establishments cinematography film storage; cold storage’s or refrigerating plants; delivery and messengerial services; elevator and escalator services; funeral parlors; janitorial services; junk shops; hardware; pest control services; printing and publishing houses; service station; slaughterhouse; textile stores; warehouses; and parking lots.
3. Employees and workers on other industrial and manufacturing firms or commercial establishments who are normally exposed to excessive heat, light, noise, cold and other environmental factors which endanger their physical and health well-being.
b) Employees and workers in commercial establishment who generally enter or attend tot eh daily needs of the general public such as but not limited tot eh following: Employees and workers in drugstores, department stores; groceries supermarkets; beauty saloons; tailor shops; dress shop; bank teller; receptionist, receiving clerk in paying outlets of public utilities corporation, except transportation companies; and other commercial establishment whose employees and workers attend to the daily needs of the inquiring or paying public.
c) Employees and workers in food or eatery establishments such as but not limited to the following:
1. Employees and workers in canteen, carinderia, catering services, bakeries, ice cream or ice milk factories, refreshment parlor, restaurants, sari-sari stores, and soda fountains;
2. Stallholders, employees and workers in public markets;
3. Peddlers of cook or uncooked foods;
4. And other food peddlers, including peddlers of seasonal merchandise.
d) Employees or workers in night or night and day establishment such as but not limited to the following:
Workers or employees in bars; boxing stadium; bowling alleys; billiards and pool halls; cinema houses, cabarets and dance halls; cocktail lounges; circuses; carnival and the like; day clubs and night clubs; golf clubs, massage clinics, sauna baths or similar establishment; hotel; motels; horse racing clubs; pelota courts; polo clubs; private detective or watchman security agencies; supper clubs and all other business establishment whose business activities are performed and consumed during night time.
In cases of night and day clubs, night clubs, day clubs, cocktail lounges, bars, cabarets, sauna bath houses and other similar places of amusements, they shall under no circumstances allow hostesses, waitress, waiters, entertainers, or hospitality girl below 18 years of age to work such. For those who shall secure the individual Mayor’s Permit on their 18th birth year, they shall present their respective baptismal or birth certificate duly issued by the local civil registrar concerned.
e) All other employees and persons who exercise their profession, occupation or calling within the jurisdiction limits of the Municipality aside from those already specifically mentioned in Section P.02.
Section 3P.04 Time and Manner of Payment. The fees prescribed in this Article shall be paid tot eh Municipal Treasurer this municipality upon filing of the application for the first time and annually thereafter within the first twenty (20) days of January and every quarter thereafter. The permit fee is payable for every separate or district occupation or calling engaged in. Employer shall advance the fees to the municipality for its employees.
Section 3P. 05. Surcharge for Late payment. Failure to pay the fee prescribed in this Article within the time prescribed shall subject a taxpayer to a surcharge of Twenty-five percent (25%) of the original amount of the fee due, such surcharge shall pe paid at the same time and in the same manner as the tax due.
In case of change of ownership of the business as well as the location thereof from municipality to another, it shall be the duty of the new owner, agent or manager of such business to secure a new permit as required in this Article and pay the corresponding permit fee as though it were new business.
Newly hired workers and/or employees shall secure their individual Mayor’s Permit from the moment they are actually accepted by the management of any business or industrial establishment to starts working.
The individual Mayor’s Permit so secured shall be renewed during the respective birth month of the permittee next following calendar.
Section 3P. 06. Administrative Provisions.
a) The Municipal Treasurer shall keep a record of persons engaged in occupation and/or calling nor requiring government examination and the corresponding payment of fees required under personal data for reference purpose.
b) Persons engaged in the above mentioned occupation or calling with valid Mayor’s Permit shall be required to surrender such permit and the corresponding Official Receipt for the payment of fees to the Municipal Treasurer and to the Municipal Mayor respectively for cancellation upon retirement or cessation of the practice of the said occupation or calling.
Article Q. Building Permit
Section Q. 01. Imposition of Fee. There shall be collected from each applicant for a building permit fees pursuant to Department Order 155, Series of 1992 dated September 25, 1992 of the Department of Public Works and Highways.
Section 3Q. 02. Time and Payment. The fees specified under this article shall be paid to the Municipal Treasurer upon application for a building permit from the Municipal Mayor.
Section 3Q. 03 Administrative Provisions. The application for the construction and or repair shall be in writing and shall set forth the required information, such as the location and the general dimension of the building and/or other infrastructure of the owners as well as that of the architecture and engineer who draw the plan, an estimate of the entire cost of proposed work, and the following:
a) A copy of the plan showing the location of the building to be constructed with the reference boundaries of the lot and is constructed in the town proper or poblacion.
b) General drawing showing:
b.1. Floor and roof plans
b.2. Foundation and footing plans
b.3 Transferee and longitudinal Plan
b.4. Elevation
b.5. Framing plans showing complete forming of the
building of structure
b.6. Isometric view of plumbing layout
b.7. Electrical layout, and
b.8. Detail of structure and architectural parts
Section 3Q. 04. Penalty. Any violation of the provision of this article shall be punished by a fine of not more than Five Hundred Pesos (P500.00) or imprisonment of not more than (2) months, or both at the discretion of the court. Provided, that notwithstanding the imposition of the fine and imprisonment, the offender shall be further required to secure the necessary building permit and to pay the corresponding fees thereof or as required by existing ordinances. Provided further, that in case the construction of the building or structure is not in conformity with existing regulation, the offender shall be required to remove or demolish the said building or structure within reasonable period upon receipt of the order of demolition; and Provided finally, that upon failure to remove or demolish the said building or structure, the Municipal Mayor or his duly authorized representative shall undertake such removal or demolition at the expense of the offender.
Article R. Permit Fee on Electrical Installation
Section R. 01. Imposition of Fee. Every person who shall install or alter, or cause to install or alter any exterior or interior electrical installation shall pay the following fees:
1. Temporary light, for celebration, fiestas, etc.
For each light, switch convenient outlet _____________
2. Temporary light construction shall be charged _____________
3. Permit fee for inspection and other miscellaneous fee:
a. For each inspection _____________
b. For each separation, alteration,
reconnection, or relocation of
electric motor _____________
c. For condemnation of electric motor _____________
d. For insurance or cancellation of
wiring permit _____________
e. For each true copy and certification
of electric certificate _____________
f. Temporary current connection for testing purposes only in commercial
and/or industrial establishment _____________
4. For each electrical outlet _____________
Section 3R. 02. Time of Payment. The fees imposed in this Article shall be paid to the Municipal Treasurer upon application of the permit with the Mayor.
Section 3R. 03. Administrative Provisions.
a) Application for the permit shall be filed by the owner or actual contractor. The permit issued shall be posted in the conspicuous place in the premises of the building, together with building permit. If the work or the installation is found not in conformity with the condition set forth in the permit, the permit shall be cancelled or revoked and the fees therefore shall be forfeited.
b) The contractor or owner of the house or building shall apply for the permit for inspection and approval of the new interior electrical installation, repair or alteration as soon as the work is completed before the use of the said installation. No interior electrical installation, repair or alteration or cancelled or enclosed electrical installation shall begun or use without prior inspection and approval of the Municipal Engineer or Municipal Mayor or his duly authorize representative.
In case of a firm, partnership or association, the manager, administrator or the person who has charge of the management or administration of the business shall be held liable for the violation thereof, and the permit granted to such firm, partnership, corporation or association shall be revoked.
Article S. Permit fee for the Storage of Flammable and Combustible Materials
Section 3S. 01. Imposition of Fee. There shall be collected an annual permit fee for the storage of combustible materials at the rates as follows:
c. Storage of gasoline, diesel, fuel, kerosene and similar products
100 to 200 gallons P __________
201 to 1,000 gallons __________
1,000 to 5,000 gallons __________
5,000 to 50,000 gallons __________
d. Storage of cinematographic film __________
e. Storage of celluloid __________
f. Storage of calcium carbide
1. Less than 50 cases ___________
2. 50 to 99 cases ___________
3. 100 or more than cases ___________
g. Storage of tar, resin and similar materials
1. Less than 1,000 kls. __________
2. 1,000 to 2,500 kls. __________
3. 2,500 to 5,000 kls. __________
4. Over 5,000 kls __________
h. Storage of coal deposits
1. Below 100 tons __________
2. 100 tons or above __________
i. Storage of combustible, flammable or explosive
Substance not mentioned above __________
Section 3S. 02. Time of Payment. The fees imposed in Article shall be paid to the Municipal Treasurer upon application for his permit with the Mayor to store the aforementioned substances.
Section 3S. 03. Administrative Provisions.
a) No person shall keep or store at his place of business any of the following flammable, combustible or explosive substances without securing a permit therefore. Gasoline or naptha not exceeding the quantity of One Hundred (100) gallons, kept in and used by launches or motor vehicles shall be exempt from the permit fee herein required.
b) The Mayor shall promulgate regulations for the proper storing of said substances and shall designate the proper official and shall supervise therefore.
Article T. Permit and Inspection Fee on Machineries and Engines
Section 3T.01. Imposition of Fee. There shall be imposed an annual inspection fee on internal combustion engines generators and other machines in accordance with the following schedules:
a) Internal combustible engines:
1. 2 HP and below P ___________
2. 5 HP and below but not lower than 3 HP ___________
3. 10 HP and below but not lower than 5 HP ___________
4. 14 HP and below but not lower than 10 HP ___________
5. Above 15 HP ___________
b) Other stationery engines or machines:
1. 3 HP and below ___________
2. 5 HP and below but not lower than 3 HP ___________
3. 10 HP and below but not lower than 5 HP ___________
4. 14 HP and below but not lower than 10 HP ___________
5. Above 14 HP ___________
c) Electrical generators and other machine propelled by electric motors will be levied the same rates found in subsection (1).
Section 3T.02. Time of Payment. The annual fee imposed in this Article shall be paid to the Municipal Treasurer upon application of the Permit with the Mayor but not later than fifteen (15) days after the actual inspection by person authorized in writing by the Mayor. Thereafter the fee shall be paid within twenty (20) days of January, or of every quarter as the case may be.
Section 3T. 03. Administrative Provision. No engine or machine mentioned above shall be installed or operated within the limits of this municipality, without the permit of the Municipal Mayor and the payment of the inspection fee prescribed in this Article.
Article U. Permit Fee for Inspection and Verification of Subdivision
Section 3U.01. Imposition of Fee. There shall be collected a Mayor’s permit fee for the verification and inspection of subdivision in this municipality, in accordance with the existing ordinance and law.
a) Permit Fee for Verification Annual Fee
1. For subdivision less than five (5) has. P __________
2. For subdivision from five (5) to less than ten (10) has. __________
3. For subdivision over ten (10) has. __________
In addition, subdivision owner shall pay an annual of Ten (10) pesos for verification and inspection per hectare or fraction thereof until the construction of the roads, bridges, drainage system, installation of electric post, and water system, if any are complete.
b) Final Permit for Inspection:
1. For the first twenty (20) linear meters __________
2. For every meter in excess of linear meters __________
3. Streets:
a. For the first square meter __________
b. For every sq.m. in excess of 20 sq.m. __________
4. Reinforced concrete culvert for every meter __________
5. Bridge __________
If any verification and inspection, it is found out that the subdivision is of a bigger area than what was reported as its areas, the applicant shall pay the fees corresponding to the area difference and the official receipt therefore shall be presented to the Mayor before final action is taken on the application.
Section 3U.02. Time of Payment. The fees imposed in this article shall be paid by the subdivision owner of his representative to the Municipal Treasurer before verification or inspection is conducted.
Section 3U.03. Administrative Provisions. The Municipal Mayor shall administer the provision of this Article and other existing ordinance, executive orders, laws, regulating to, and governing subdivision and housing projects.
Article V. Permit Fee for Zoning/Locational Clearance
Section 3V. Imposition of Fee. There shall be collected a Mayor’s Permit Fee for Zoning/Locational Clearance for all structures constructed in this municipality in accordance with existing ordinance and laws.
I. ZONING.LOCATIONAL CLEARANCE FEES
A. Residential structure single or detached other than apartment/townhouses, dormitories & subdivision/condominium projects, the project cost of which is:
(SAMPLE RATES)
1. P100, 000 and below P 100.00
2. Over P 100, 000 P 100.00 +1/10 of 1%
of cost in excess of P100, 000
B. Apartments
1. Project cost of P500, 000 & below P 500.00
2. Project cost over P500, 000 P 500.00 + 1/10 of 1%
of cost in excess of P 500, 000
regardless of number of rooms
C. Dormitories
1. Project cost of P500, 000 & below P 500.00
2. Project cost over P500, 000 P 500.00 + 1/10 of 1%
of cost in excess of P500.00,000
regardless of number of rooms
D. Institutional, the project cost of which is:
1. P100, 000 and below P 400.00
2. Over P100, 000 P 400.00 + 1/10 of 1%
of cost in excess of P100,000
E. Commercial, Industrial, Agro-Industrial, the project cost of which is:
1. P100, 000 and below P 1, 000.00
. Over P100, 000 P 1, 000.00 + 1/10 of 1%
of cost in excess of P100,000
F. Special uses/special projects including Memorial Parks in the project cost of which is:
1. P100, 000 and below P 1, 000.00
2. Over P100, 000 P 1, 000.00 + 1/10 of 1%
of cost in excess of P100,000
G. Alteration/Expansion (affected areas/cost of expansion only)
Same as original application
II. SUBDIVISION & CONDOMINIUM PROJECTS/ACTIVITIES (PD957)
A. Approval of Subdivision Plan (including Townhouses)
1.Preliminary Approval & Locational Clearance (PALC) P250/ha, for first 5 hectares
a. Preliminary Approval & LocationalClearance (PALC) P100/ha.
2. Final Approval and Dev. Permit P1,200/ha.
Regardless of density
a. Additional fee in floor area of
Houses/bldgs sold with lot P2.00/sq.m
3. Inspection Fee P500/ha.
4. Alteration of Plans
(affected areas only) (Same as final approval)
5. Certificate of Registration & License to sell
(per saleable lot) P120/saleable lot
Additional fee on floor area of house/
Buildings sold with a lot P 10/sq.m.
6. Certificate of Completion/ha P 500/ha. regardless
of density
B. Approval of condominium Project (under PD 957)
1. Preliminary Approval & Locational
Clearance (PALC)
a. Land area P 500.00/ha.
b. Building P 200.00/floor
2. Final Approval & Dev. Permit
a. Per sq.m. of the total land area P2.00
b. Additional cost on the area of the
building P 10.00/sq.m.
3. Inspection Fee P 10.00/sq.m. of gross
Floor area
4. Alteration of Plans
(affected areas only) (Same as final approval)
5. Conversion (affected areas only) - do -
6. Certificate of Registration & License to sell
a. Residential (per sq.m. of saleable area) P 10.00
b. Commercial/Office P 20.00
7.Certificate of Completion P 10/sq.m. of gross
III. PROJECTS UNDER BP 220
A. Subdivision
1. Preliminary Approval & Locational Clearance
a. Socialized Housing P70 for first 10has.
b. Economic Housing P100/ha for first 1o has.
2. Final Approval & Dev. Permit P 200/ha.
3. Inspection Fee
a. Socialized Housing P 100/ha.
b. Economic Housing P 200/ha.
4. Alteration of Plan
(affected areas only) P 200/ha.
5. Building Permit (per sq.m. of floor
Area of housing unit) P 2.00
6. Cert. Of Reg. & License to Sell
a. Socialized Housing P7/lot/unit
b. Economic Housing P10/lot/unit
7. Certificate of Completion (per ha.
Or a fraction of land area) P150.00
8. Cert. Of Occupancy (per sq.m. of floor
Area of the housing unit) P2.00
B. Simple Subdivision
1. Approval P100/lot
2. Inspection Fee P100/lot
C. Condominium
1. Prelim. Approval & Loc. Clearance P200.00
2. Final Approval & Dev. Permit
a. per sq.m. of total land area P2.00
b. Additional cost per sq.m. of saleable area P2.00
3. Inspection Fee (per sq.m. of total saleable area P2.00
4. Alter. Plan (affected area only) Same as Final
Approval & Dev. Permit
5. Building Permit per sq.m. of housing unit) P2.00
6. Cert. Of Reg. & License to Sell P5/sq.m. of
saleable area
7. Certificate of Completion P5/sq.m. of saleable area
8. Certificate of Occupancy P2/sq.m.of saleable area
IV. APPROVAL OF INDUSTRIAL SUBDIVISION
A. Prelim. Approval and Location Clearance
1. First five hectares P300/ha.
2. Every additional hectare or fraction therefore P100/ha.
B. Final Approval and Dev. Permit
regardless of location P1,000/ha.
C. Inspection Fee P1,000/ha.
regardless of location
D. Alter of Plan (affected areas only) Same as Final
Approval & Dev. Permit
E. Cert. Of Reg. & License to Sell P1/sq.m. of land area
F. Certification of Completion P100/ha. Regardless of location
V. APPROVAL OF COMMERCIAL SUBDIVISION
A. Prelim. Approval & Local Clearance
1. First two hectares P300/ha.
2. Every additional hectare P100/ha.
B. Final Approval & Dev. Permit P5,000/ha. Regardless of loc.
C. Inspection Fee P500/ha. Regardless of loc.
D. Alter. Of Plan (affected areas only) Same as final Approval
& Development Permit
E. Cert. Of Reg. & License to Sell (per sq.m.
Of land area) P2.00
F. Certificate of Completion P500/ha. Regardless of loc.
VI. APPROVAL OF FARMLOT
A. Plerim. Approval & Location Clearance
1. For first five hectares P200/ha.
2. for every additional hectare P50/ha.
B. Final Approval & Development Permit P500/ha.
C. Inspection Fee P300/ha.
D. Alter. Of Plan (affected areas only) P500/ha.
E. Cert. Of Reg. & License to Sell P50/saleable lot
F. Certificate of Completion P300/ha.
VII. APPROVAL OF MEMORIAL PARK/CEMETERY PROJECT
A. Prelim. Approval & Locatioanal Clearance
1. For Memorial Projects P500 for first hectare
2. For Cemeteries P200 for first hectare
B. Final Approval & Dev. Permit
1. Memorial Projects P2/sq. m.
2. Cemeteries P1/sq. m.
C. Inspection Fee
1. Memorial Projects P500/ha.
2. Cemeteries P100/ha.
D. Alteration of Plan affected areas only) Same as Final Approval
and Development Permit
E. Cert. Of Reg. & License to Sell (per saleable lot)
1. Memorial Projects P50/saleable lot
2. Cemeteries P10/saleable lot
F. Certificate of Completion
1. Memorial Projects P200/ha.
2. Cemeteries P100/ha.
VIII. OTHER TRANSACTIONS/CERTIFICATIONS
A. Application/Request for:
1. Advertisement approval P200.00
2. Cancellation/Reduction of Performance bond 350.00
3. Lifting of Suspension of License to Sell 350.00
4. Extension of Time to Complete Development 350.00
5. Exemption from Cease and Desist order 50.00
6. Clearance to Mortgage 350.00
7. Lifting of Cease and Desist order 350.00
8. Change of Name/Ownership 350.00
9. Voluntary Cancellation of CR/LS 350.00
10. Revalidation/Renewal of Permit (condominium) 50% of original fee
B. Other Certifications:
1. Zoning Certification P250/ha.
2. Cert. Of Town Plan/Zoning Ord. Approve P75.00
3. Certificate of New Rights/Sales P75.00
4. Ccertificate of Locational Viability P250/ha
5. Cert. Of Reg. & License to Sell (from) 75.00
6.Others, to include:
a. availability of records/publication request of
Copies/research works 75.00
b. Certificate of no records on file 75.00
c. Certificate of with or without CR/LS 75.00
d.Certified true Xerox copy of documents
1. document of five pages or less 20.00
2. Every additional page 2.00
IX. REGISTRATION OF DEALER/BROKERS/SALESMEN
1. Dealers/Brokers P500.00
2. Salemen/Agent P200.00
X. LEGAL FEES
A. Compliant/Opposition, where aggregate claim (for refund, damages, attorney’s fees, etc.) is:
1. Not more than P20,000 P120.00
2. More than P20,000 but less than P40,000 150.00
3. P40,000 or more but less than P60,000 200.00
4. P60,000 or more but less than P80,000 250.00
5. P80,000 or more but less than P100,000 400.00
6. P100,000 or more but less than P150,000 600.00
7. For each P1,000 in excess of P150,000 5.00
B. Petition for Review
C. Pauper-litigants are exempt from payment of legal fees
1. Those whose gross income is not more than P4,000.00 per month and residing within the municipality
2. Those whose gross income is not more than P3,000.00 per month and residing outside the municipality
3. Those who do not own real property with an assessed value of more than P50,000.00.
D. Government agencies and its instrumentalities are exempted from paying legal fees.
E. Local government and government-owned or controlled corporations with or without independent charters are not exempted from paying legal fees.
SECTION 2V. Time of Payment-The fees in this Article shall be paid by the applicant or his representative to the Municipal Treasurer when zoning/locational clearance is granted.
SECTION 3V. Administrative Provision- The Municipal Mayor shall administer the provision of this Article and other existing ordinances, executive orders, laws relating to and governing zoning/locational clearance.
Article W. Permit Fee for Temporary Use of Roads, Streets, sidewalk Alleys, Patios, Plazas and Playground
Section 3W.01. Imposition of Fee. Any person that shall temporarily use and/or occupy street, sidewalk, or alley or portion thereof in this municipality in connection with their construction works and other purposes, shall first secure a permit from the Mayor and pay a fee in the following schedule:
1) For construction P______________/sq. m. per week or fraction thereof
2) Others ______________/sq. m. per day
For wake and other charitable, religious and educational purposes, use and/or occupancy is exempted from the payment of permit fee provided a corresponding permit is secured prior to such use and/or occupy.
Section 3W. 02. Time of Payment. The fee shall be paid to the City Treasurer upon application of the permit with the City Mayor.
Section 3W. 03. Administrative Provisions. The period of occupancy and/or use of the street, sidewalk, or alley or portion thereof shall commence from the time the construction permit is issued and shall terminate only upon the issuance of the certificate of building occupancy. The Municipal Engineer shall report to the Municipal Treasurer the area occupied for the purposes of collecting the fee.
Article X. Permit for Building Occupancy
Section X. 01. Imposition of Fee. There shall be collected a Mayor’s Permit fee for the occupancy of newly constructed house, building and other structure as follows:
a) Building for commercial or industrial purpose. P _________
b) Apartment or house for rent _________
c) Residential _________
Section 3X. 02. Time of Payment. The pay shall be paid to the City Treasurer upon application to occupy the house or building with the Mayor.
Section 3X. 03. Administrative Provisions.
a) No newly constructed house or building be occupied without the permit required in this article being secured by the owner or building contractor.
b) The duly authorized representative of the Mayor shall inspect all newly constructed house or building for the purpose of enforcing all building regulations before the permit of occupancy will be issued.
Article Y. Permit Fee for the Conduct of Group Activities
Section 3Y. 01. Imposition of Fee. Every person who shall conduct, or hold any program, or activity involving the grouping of people within the jurisdiction of this municipality shall obtain Mayor’s permit therefore for every occasion of not more than twenty-four (24) hours and pay the Municipal Treasurer the corresponding fee in the following schedule.
1. Conference, meetings, rallies and demonstration in
Outdoor, in parks, plazas, roads/streets __________
2. Dances __________
3. Coronation and ball __________
4. Promotional sales __________
5. Other Group Activities __________
Section 3Y. 02. Time of Payment. The fee imposed in this article shall be paid to the Municipal Treasurer upon filing of application for permit with the Municipal Mayor.
Section 3Y. 03. Exemption. Programs or activities conducted by educational, charitable, religious and governmental institutions free to the public shall be exempted from the payment of the fee herein imposed, provided, that the corresponding Mayo’s Permit shall be secured accordingly. Programs or activities requiring admission fees for the attendance shall be subject to the fees herein imposed even if they are conducted by the exempt entities.
Section 3Y. 04. Administrative Provision. A copy of every permit issued by the Municipal Mayor shall be furnished to the Chief of Police or Station Commander of the Philippine National Police (PNP) of the municipality who shall assign police officers to the venue of the program or activity to help maintain peace and order.
CHAPTER IV. SERVICE FEES
Article A. Secretary’s Fees
Section 4A. 01. Imposition of Fees. There shall be collected the following fees from every person requesting for copies of official records and documents from the offices of this municipality.
(a) For every page or fraction thereof Amount of Fee
typewritten (not including the certificate
and notation) __________
(b) For each certificate of correctness (with seal
of Office) written on the copy or attached thereto __________
© For certifying the official a ct of the Municipal Judge
or other judicial certificate with seal __________
(d) For certified copies of any papers, records, decrees,
judgment or entity of which any person is entitled
to demand and receive a copy (in connection with
judicial proceedings) for each page _________
(e) Photocopy or any other copy produced by copying
machine per page _________
Section 4A.02. Exemption. The fees imposed in this Article shall not be collected for copies furnished to other offices and branches of the government for official business, except for those copies required by the Court at the request of the litigant, in which case, charges shall be in accordance with the above-mentioned schedule.
Section 4A.03. Time and Manner of Payment. The fees shall be paid to the Municipal Treasurer at the time the request, written or otherwise, for the issuance of a copy of any municipal record or document is made.
Article B. Local Civil Registry Fees
Section 4B.01. Imposition of Fees. There shall be collected for services rendered by the Municipal Local Civil Registrar of this municipality the following fees:
a) Marriage Fees:
1. Application for marriage license ______________
2. Marriage license fee ______________
3. Marriage solemnization fee ______________
b) For registration of the following:
1. Legitimation _____________
2. Adoption _____________
3. Annulment of Marriage _____________
4. Divorce/Legal Separation _____________
5. Naturalization _____________
6. Change of Name _____________
7.Other legal documentation
for record purposes _____________
c) For certified copies of any document
In the register, for each page _____________
d) Burial Fees:
1. Burial Permit Fee or transfer of cadaver _____________
2. Fee for exhumation of cadaver _____________
3. Fee for removal of cadaver _____________
Section 4B.02. Exemptions. The fee imposed in this Article shall not be collected in the following cases:
a) Issuance of certified copies of documents for official use at the request of a competent court or other government agency, except those copies required by courts at the request of litigant, in which case the fee should be collected.
b) Issuance of birth certificates of children reaching school age when such certificates are required for admission to the primary grades in a public school.
c) Burial permit of a pauper, per recommendation of the Municipal Mayor.
Section 4B.03. Time of Payment. The fees shall be paid to the Municipal Treasurer before registration or issuance of the permit, license or certified copy of local registry records or documents.
Section 4B.04. Administrative Provision. A marriage license shall not be issued unless a certification is issued by the Family Planning Coordinating Council that the applicant have undergone lectures on family planning.
Article C. Police Clearance Fee
Section 4C.01 Imposition Fee. There shall be paid for each police clearance certificate obtained from the Station Commander of the Philippine National Police of this municipality the following fees:
Amount of Fee
1. For employment, scholarship, study grant,
And other purpose not hereunder specified ____________
2. For change of name ____________
3. For application for Filipino citizenship ____________
4. For passport or visa application ____________
5. For firearms permit application ____________
6. For PLEB clearance ____________
Section 4C.02. Time of Payment. The service fee provided under this Article shall be paid to the Municipal Treasurer upon application for police clearance certificate.
Article D. Sanitary Inspection Fee
Section 4D.01. Imposition of Fee. There shall be collected the following annual fees from each business establishment in this municipality or house for rent, for the purpose of supervision and enforcement of existing rules and regulations and safety of the public in accordance with the following schedule.
Amount of Fees
Section 4D.02. Time of payment. The fees imposed in this Article shall be paid to the Municipal Treasurer upon filing of the application for the sanitary inspection certificate with the Municipal Health Officer and upon renewal of the same every year thereafter within the first twenty (20) days of January.
Section 4D.03. Administrative Provisions.
a) The Municipal Health Officer or his duly authorized representative shall conduct an annual inspection of all establishments and buildings, and accessories and houses for rent, in order to determine their adequacy of ventilation, general sanitary conditions and propriety for habitation.
b) The Municipal Health Officer shall require evidence of payment of fee imposed herein before he issues the sanitary inspection certificate.
Article E. Service Fees for Health Examination
Section 4E.01. Imposition of Fee. There will be collected a fee of ________ Pesos (P_____) from any person who is given a physical examination by the Municipal Health Officer or his duly authorized representative, as required by existing ordinances.
A fee of ________ Pesos (P____) shall be collected for each additional copy of subsequent issuance of a copy of the initial medical certificate issued by the Municipal Health Officer.
Section 4E.02. Time of Payment. The fee shall be paid to the Municipal Treasurer before the physical examination is made and the medical certificate is issued.
Section 4E.03. Administrative Provisions.
a) Individuals engaged in an occupation or working in the following establishments, are hereby required to undergo physical and medical examination before they can be employed and once every six months (6) thereafter.
1. Food establishment – establishments where food or drinks are manufactured, processed, stored, sold or served.
2. Public swimming or bathing places.
3. Dance school, dance halls and night clubs – include dance instructors, hostess, cooks, bartenders, waitresses, etc.
4. Tonsorial and beauty establishments – include employees of barber shops, beauty parlors, hairdressing and manicuring establishments, exercise gyms and figure slandering saloons, facial centers, aromatherapy establishments, etc.
5. Massage clinics and sauna bath establishments – include masseurs, massage clinic/sauna bath attendants, etc.
6. Hotel, motels and apartments, lodging, boarding, or tenement houses, and condominiums.
b) Owners, managers or operators of the establishment shall see to it that their employees who are required to undergo physical and medical examinations have been issued the necessary medical certificates.
c) The Municipal Health Officer shall keep a record of physical and other health examinations conducted, and the copies of medical certificates issued indicating the name of the applicant, the date and the purpose for which the examination was made.
Section 4E.04. Penalty. A fine of __________ Pesos (P______) shall be paid by the owner, manager or operators of the establishment for each employee found tob e without the necessary medical certificates.
Article F. Dog Vaccination Fee
Section 4F.01. Imposition of Fees. There shall be collected/imposed from every owner of the dog a vaccination fee of _____________ Pesos (P_____) for every dog vaccinated within the territorial jurisdiction of this municipality.
Section 4F. 02. Time and Manner of Payment. The fee shall be paid to the Municipal Treasurer prior to the vaccination of the dog in close coordination with the Municipal Agricultural Office and the Office of the Provincial Veterinarian.
Section 4F.03. Administrative Provisions.
1. Vaccination Against Rabies – means the inoculation of a dog with rabies vaccine licensed for the species by the Bureau of Animal Industry, Department of Agriculture. Such vaccination must be performed by trained individual from BAU, provincial Veterinarian Office and Municipal Agriculture Office.
a. Every dog 3 months of age and older should be submitted by the owner for vaccination against rabies every year. Young dogs shall be vaccinated within thirty (30) days after have reached three months of age.
b. During free mass dog rabies vaccination campaign, every dog 3 months of age and older should be submitted by the owner for vaccination. Dogs nor submitted on the scheduled date or within one month thereafter shall be exterminated under the supervision of the Municipal Rabies Control Authority.
Becomes optional after a mass dog rabies vaccination campaign covering at least 80% of the dog population.
2. It shall be the duty of each trained vaccinating any dog to complete certificate of rabies vaccination (in duplicate for each animal vaccinated). The certificate shall include the following information.
a) Owners name, address and telephone number if any
b) Description of dog (color, sex, markings, age, name, species and breed if any)
c) Dates of vaccination and vaccine expiration if known
d) Rabies vaccination tag number
e) Vaccine produced
f) Vaccinator’s signature
g) Veterinarians license number/vaccinator’s address
The dog owner shall be provided with a copy of the certificate. The veterinarian/vaccinator will retain one copy for the duration of the vaccination. A durable metal or plastic tag, serially numbered issued by the veterinarian/vaccinator, shall be securely attached to the collar of the dog.
NOTE: The above provisions may not apply in a mass vaccination program during free mass dog vaccination cost shall be borne by the owner after the scheduled date.
3. Dog Registration or licensing – Every dog shall be registered by their owner upon reaching the age of 3 months and every year thereafter. Unvaccinated dogs registered after reaching the age of 3 months and dogs 3 months old and above not previously registered shall be vaccinated upon registration. The dog owner shall pay such registration fee as may be determined by the Municipal Council. The registration officer shall provide the owner with a certification for the dog and affix to a distinguished collar tag as proof of registration.
4. Elimination of Unregistered Dog – Unregistered dog over the age of 4 months shall be seized and humanely exterminated under the supervision of a licensed veterinarian or the Municipal Rabies Control Authority or vaccinated under the provisions of Section 3 (4).
The licensed veterinarian/trained vaccinator of the Municipal Rabies Control Authority shall be the guidance on the extermination methods to be used (shooting, poisoning, carbon dioxide or anesthetic overdose or decaptation) in a different environment (area of habitation, marketplace, rubbish dumps, open countryside, etc.)
The license veterinarian, trained vaccinator, the Municipal Rabies Control Authority or a police officer may enter any land for the purpose of seizing or exterminating a dog which is liable to be seized under this section.
NOTE: Elimination is based on the presence or absence of a dog tag and/or a registration or vaccination certificate.
The Provincial Veterinarian and the MBO is tasked to determine the age of the dogs.
5. Reporting the Biting Incidents – The owner of a dog which has bitten any person and the person who has been bitten shall within 24 hours of the occurrence, report the incident to the Municipal Rabies Control Authority, a health care worker or a police officer receiving such information who shall immediately transmit it to the Municipal Rabies Control Authority for investigation.
6. The owner of a dog which has bitten any person shall be responsible for all the Treatment and dog examination.
7. Financial support for the activity shall be borne by the Municipal Government, Provincial Government and the Barangay Government.
Section 4F.04. Penalty. Any dog owner who fails to abide by any of the provisions of his ordinance shall be subjected to a fine of two Thousand Five Hundred (P2, 500.00) Pesos without prejudice to the provisions of Section 3 (7).
It shall be the responsibility of the Municipal Rabies Control Authority to administer this ordinance, and to promulgate the necessary rules and regulations for its implementation. Enforcement shall be the responsibility of the Municipal Rabies Control Authority as defined under Section 1 of this Article.
Article V. MUNICIPAL CHARGES
(It is highly recommended that a separate Market Code be prepared)
Article A. Fishery Rentals, Fees and Charges
Section 5A.01 Definitions. When used in this Article.
a) Marginal Fisherman refers to an individual engaged in subsistence fishing which shall be limited to the sale, barter or exchange of marine products produced by himself and his immediate family, and whose annual net income from fishing does not exceed Fifty Thousand Pesos (P50, 000.00) or the poverty line established by NEDA for the particular region or locality whichever is higher.
b) Municipal Waters include not only streams, lakes and tidal waters within this municipality, not being the subject of private ownership, and not comprised within national parks, public forests, timber lands, forests reserves, or fishery reserves, but also marine waters included between two (2) lines of the municipality to the sea at low tide and a third parallel with the general coastline and fifteen (15) kilometers from it.
c) Vessels include every sort of boat, craft, or other artificial contrivance used as a means of transportation on water.
Section 5A.02. Fishery Rentals, Fees and Charges. This municipality shall have the exclusive authority to grant the following fishery privileges within its municipal waters and impose rentals, fees, or charges therefrom:
a) To erect fish corrals, oyster, mussel, or other aquatic beds or bangus fry areas.
b) To gather, take or catch bangus fry, prawn fry or kawag-kawag of fry or other species and fish from municipal waters by nets, traps or other fishing gears. However, marginal fishermen shall be exempt from any rentals, charge or any other imposition whatsoever.
Section 5A.03. Grant of Fishery Rights by Public Auction. Exclusive fishery privileges to erect fish, corrals, oyster mussel of aquatic beds or ”bangus” fry areas and to take charge or catch “bangus” fry or “kawag-kawag” or fry of other species of fish for propagation shall be awarded to the highest bidder in a public auction to be conducted by a committee upon authorization of the sanggunian bayan.
However, duly registered organizations and cooperatives of marginal fishermen shall have the preferential right to such fishery privileges without being required to undergo the bidding. In the absence of such organization and cooperatives or upon failure to exercise their preferential right, other parties may participate in the said public bidding.
For this purpose, there is hereby created a committee to conduct the public auction to be constituted as follows:
a) The Mayor of his duly authorized representative as Chairman;
b) ___________ (____) members of the Sanggunian Bayan to be designated by said body;
c) The Municipal Treasurer.
The Committee shall advertise the call for seated bids for the leasing or a zone or zones of municipal waters in public auction for two (2) consecutive weeks in the bulletin board of the municipal hall. If no bids are received within two (2) weeks, such notice shall be posted for another two (2) weeks. If said two (2) notices for the grant of exclusive fishery rights through public auction, there are no interested bidders, the Sanggunian Bayan shall grant the rights within the definite area or portion of the municipal waters to any interested individual upon payment of a license fee fixed herein.
The notice advertising the call for bids shall indicate the date and time when such bids shall be filed with the Municipal Treasurer.
An application to participate in the public bidding shall be submitted to the Municipal Mayor in a form prescribed therefore. Upon submitting a sealed bid, a person shall accompany such bid with deposit of at least ___________ which amount shall be deduced from the first rental by the person should the bid be awarded to him.
At the time and place designated in the notice, the Committee sitting en banc shall open all the bids and award the lease to the qualified bidder offering the highest bid. The lease shall be executed within ten (10) days after the award is made by a committee and if the successful bidder refuses to accept, or fails or neglects to execute the lease within such time, his deposit shall be forfeited to the municipal government, in such a case another bidding shall be held in the manner provided above.
The deposits of the unsuccessful bidders shall be returned upon the execution of the lease contract by the successful bidder of before the calling of another bid.
At the time and place designated in the notice, the Committee sitting en banc shall open all the bids and award the lease to the qualified bidder offering the highest bid. The lease shall be executed ten (10) days after the award is made by the committee and should the successful bidder refuses to accept, or fails or neglects to execute the lease within such time, his deposit shall be forfeited to the municipal government, in such a case another bidding shall be held in the manner provided above.
The deposits of the unsuccessful bidders shall be returned upon the execution of the lease contract by the successful bidder or before the calling of another bid.
At the time and place designated in the notice, the Committee sitting en banc shall open all the bids and award the lease to the qualified bidder offering the highest bid. The lease shall be executed ten (10) days after the award is made by the Committee and should the successful bidder refuse to accept, or fails or neglects to execute the lease within such time, his deposit shall be forfeited to the Municipal Government. In such case, another bidding shall be held in the manner herein prescribed.
Section 5A.04. Duration of Lease. The grant of lease of fishery rights through public auction shall be for a period of ___________ (_____) years.
Section 5A.05. Zonification of Municipal Waters. The municipal waters of this municipality are hereby divided and classified into zones for the purposes of granting a lease or exclusive fishery rights through public auction as prescribed in Section 5A.02. as follows:
Zone 1 - From _____________ to _______________
Zone 2 - From _____________ to _______________
Section 5A.06. Imposition of Fees. There shall be collected the following license fee for the grant of exclusive fishery to erect fish corrals, operate fishponds or oyster, mussel or aquatic beds, or take or catch “bangus” fry or “kawag-kawag” or fry of other species of fish for propagation, if there are no interested bidders in the public auction.
Amount of Fee
1. Operation of fishponds or oyster culture beds, per hectare _____________
2. Catching “bangus” fry or “kawag-kawag”
less than 1, 000 sq.m. _____________
1,000 sq.m. or more but less than 2, 000 sq.m. _____________
2,000 sq.m. or more but less than 4, 000 sq.m. _____________
4,000 sq.m. or more but less than 6, 000 sq.m. _____________
6,000 sq.m. or more but less than 8, 000 sq.m. _____________
8,000 sq.m. or more _____________
3. Fish corrals or fishpens in inland fresh waters:
less than 500 sq.m. _____________
500 sq.m. or more but less than 1, 000 sq.m. _____________
1,000 sq.m. or more but less than 5, 000 sq.m. _____________
5,000 sq.m. or more but less than 10, 000 sq.m. _____________
10,000 sq.m. or more _____________
4. Fish corrals erected in sea:
less than 3 meters deep _____________
3 meters deep or more but less than 5 meters _____________
5 meters deep or more but less than 5 meters. _____________
8 meters deep or more but less than 10 meters. _____________
10 meters deep or more but less than 15 meters _____________
15 meters deep or more _____________
Section 5A.07. Privilege of Residents to Take Fish in Municipal Waters.
Any person who is not a guarantee of license or privilege to engage in commercial fishing is hereby allowed to fish for domestic use, in every municipal water, for as long as no communal fishery therein is not yet established; Provided, that, such fishing shall not take place within two hundred (200) meters from a fish corral licensed by this municipality; and that such fish caught under this privilege shall not be sold.
Furthermore, no rental fee, charge, or any other imposition whatsoever shall be collected from marginal fishermen.
Section 5A.08. Time and Manner of Payment.
a) The annual rental for the lease shall be paid in advance. For the initial year of the lease, the rental shall be paid at the time all the necessary documents granting the lease are executed, and the subsequent installments within the first twenty (20) days after the anniversary date of the grant of such lease. The deposit made by the successful bidder accompanying the sealed bid shall be applied against the rental due from him.
The Sanggunian Bayan shall set aside not more than one-fifth (1/5) of the area earmarked for the gathering of fry, as may be designated by the Bureau of Fisheries, as government “bangus” fry reservation.
b) The license fee for the grant of exclusive fishery rights in the municipal waters for at least the corresponding current quarter shall be paid in advance.
c) The license fees for the privilege to catch fish from municipal waters with nets, traps, and other fishing gears and the operation of fishing vessels shall be paid upon application for a license and within the first twenty 920) days of January of every year for subsequent renewal thereof.
Section 5A.09. Administrative Provisions.
a) A licensee of other localities shall not fish within the municipal waters of this municipality without first securing the necessary permit from the Municipal Mayor and paying the corresponding fee to the Municipal Treasurer.
b) No fish net without eyelet of the opening of which is at least one-fourth (1/4) inch shall be used in this municipal waters.
c) Failure to pay the rental of license fees for fishery rights for two (2) consecutive years shall cause automatic cancellation of said fishing rights.
Section 5A.010. Applicability of Pertinent Provisions of Laws. All existing laws, rules and regulations governing municipal waters and municipal fisheries are hereby adopted as part of this Article.
Article B. Rentals of Personal and Real Properties
Owned by the Municipality
(To be based considering municipal assets and full cost pricing)
Section 5B.01. Imposition. The following rates of rental fees for the use of real and personal properties of this municipality shall be collected:
Rate of Rental
1. Land Only (per sq.m.)
a. Located in commercial/industrial area ___________
b. Located in residential area ___________
c. others ___________
2. Building (per sq.m.of floor area)
a. Located in commercial /industrial area ___________
b. Located in residential area ___________
c. Others ___________
(note: For multi-storey structures rates can be categorized based on floor location as in ground floor, corner, etc.)
3. Vehicles and Equipment (note: list down)
4. Other Properties that may be acquired
After the promulgation of this ordinance)
Section 5B.02. Time of Payment. The fees imposed herein shall be paid to the Municipal Treasurer or his duly authorized representative, before the use or occupancy of the property.
Article C. Service for Garbage Collection
Section 5C.01. Imposition of Fee. There shall be colleted from every owner or operator of a business establishment an annual garbage fee in accordance with the following schedule:
Manufacturers, Millers, Assemblers, Processors and Similar Business
a. Not more than 100 sq.m. ________________
b. More than 100 sq.m. ________________
Hotels, Apartments, Motels and Lodging Houses
a. Not more than 100 sq.m. ________________
b. More than 100 sq.m. ________________
Restaurants, Day and Night Clubs, Cafes and Eateries
a. Not more than 50 sq.m. _________________
b. More than 50 sq.m. _________________
Hospitals, Clinics, Laboratories and similar businesses
a. Not more than 10 sq.m. _________________
b. More than 10 sq.m. _________________
Movie Houses and Retailers
a. Not more than 10 sq.m. ________________
b. More than 10 sq.m. ________________
Other Business not mentioned above
a. Not more than 10 sq.m. ________________
b. More than 10 sq.m. ________________
Section 5C.01. Time of Payment. The fees prescribed in this Article shall be paid to the Municipal Treasurer on or before the tenth (10th day of every month or the authorized representative who shall collect the said fee from the establishment
Section 5C.03. Administrative Provisions.
a) For purposes of the imposition, the area of garbage collection shall only be the business area of the town proper and public market.
b) The owner or operator of the aforementioned business establishments shall provide for his premise the required garbage can or receptacle, which shall be placed in front of his establishment before the time of garbage collection.
c) The Sanitary Inspector (for the Municipal Health Officer) shall inspect once every month of the said business establishment to find out whether garbage is properly disposed own system of garbage disposal.
d) This Article shall not apply to business operator or establishment which provided their own system of garbage disposal.
Article D. Charges of Parking
Section 5D.01. Imposition of Fee. There shall be collected fees for the use of municipal owned parking area or designated streets for pay parking in accordance with the following schedule:
a. Day Parking Rates
Vehicle Type Annual Daily
Tricycle P ___________ P ___________
Privates cars and Service Vehicles __________ ___________
Passenger Jeepneys __________ ___________
Cargo Trucks/Delivery Vans __________ ___________
Passenger Bus __________ ___________
b. Overnight Parking Rates
All types of vehicles
Annual _______________
Daily _______________
c. Towing Fee of P300.00 and impounding fee of P100.00/day shall be collected from owners of vehicles who shall violate this Article.
ALTERNATIVE RATES STRUCTURE:
For the first __________hours
a. Passenger Buses or Cargo Trucks P __________
b. Mini-buses or jeepneys __________
c. Cars __________
d. Tricycles __________
e. Other vehicles __________
For each succeeding hour or fraction thereof
a. Passenger buses or cargo trucks __________
b. Mini-buses or jeepneys __________
c. Cars __________
d. Tricycles __________
e. Other vehicles __________
Overnight Parking Rates
All types of vehicles
Annual P __________
Daily __________
Towing Fee of P300.00 and impounding fee of P100.00/day shall be collected from the owners of vehicles who shall violate this Article)
Section 5D.02. Time of Payment. The fess herein imposed shall be paid to the Municipal Treasurer or to his duly delegated representative upon parking thereat.
Article E. Rural Health Unit Service Fees
Section 5E.01. Imposition of Rural Health Service Fees.
The following schedule of fees is hereby imposed for services of facilities rendered by the Rural Health Unit:
1. Medical Fees Amount of Fees
In patient:
Ward Room _____________
Delivery Room _____________
Normal Delivery (excluding medicine) _____________
Abnormal Delivery (excluding medicine) _____________
Operating Room _____________
Aircon Room _____________
Private Room without Aircon _____________
Nursery _____________
Out patient Service:
P.E. Consultation and Prescription
(excluding laboratory and other specific examination) _____________
Hypodermic, IM injection (excluding medicine) _____________
Intravenous injection (excluding medicine) _____________
General Surgical Dressing:
Small _____________
Medium _____________
Large _____________
Cotton Balls _____________
Suturing of Wound:
Large wound (3 cm and larger) _____________
No. of sutures x P _________ _____________
Circumcision _____________
Ingrown Toenail _____________
Ambulance Fees
Within the municipality _____________
Outside the municipality _____________
Outside the province _____________
Electric Fan/Day _____________
Oxygen Tank
ECG _____________
2. Dental Service:
Extraction per tooth (including anesthesia) _____________
Temporary filling per tooth _____________
Permanent filing per tooth _____________
Silicate cement _____________
Composite filling _____________
Cementation _____________
Prophylaxis _____________
Gum Treatment
Initial _____________
Second Treatment _____________
Dental X-ray _____________
3. X-ray Examination Fees:
Chest X –ray (PA)
AP _____________
APL _____________
14 x 17 _____________
14 x 14 AP _____________
11 x 14 APL _____________
10 x 12 _____________
8 x 10 _____________
Thoracic Cage
AP _____________
APL _____________
14 x 17 _____________
14 x 14 AP _____________
11 x 14 APL _____________
10 x 12 _____________
8 x 10 _____________
Thoracic – Lumbar (AP Lateral)
AP _____________
APL _____________
14 x 17 _____________
14 x 14 AP _____________
11 x 14 APL _____________
10 x 12 _____________
8 x 10 _____________
Lumbo – Sacral _____________
(AP Lateral) _____________
Skull AP and Lateral _____________
Skull Paranasil Sinuses (3 cs) _____________
10 x 12 _____________
Extremities, Long Bones, AP Lateral
Hand and Wrist – AP _____________
APL _____________
KUB _____________
14 x 17 _____________
Plain Abdomen _____________
AP _____________
APL _____________
14 x 17 _____________
10 x 12 _____________
IUD _____________
14 x 17 (1 pc.) _____________
10 x 12 (4 pcs.) _____________
Pedia _____________
10 x 12 (5 pcs.) _____________
Upper GI Series _____________
14 x 17 (1pc.) _____________
10 x 12 (4 pcs) _____________
Oral Cholecystography
10 x 12 (3 pcs.) w/ medication _____________
Pedia
0 x 12 (3pcs.) _____________
Chole GI Series
14 x 17 (1pc.) _____________
14 x 12 ((4 pcs.) _____________
8 x 10 (1 pc.) _____________
5. Laboratory Examination Fees:
Blood Chemistry
Fasting Blood Sugar _____________
Blood Urea Nitrogen _____________
Cholesterol _____________
Creatinine _____________
Uric Acid _____________
SGOT _____________
SGPT _____________
Total Biluribin _____________
Total Protein A/G Ratio _____________
Hematology _____________
Complete Blood Count
Hemoglobin/Hematocrit _____________
Determination _____________
WBC, Differential Count _____________
RBC Count _____________
ESR _____________
Bleeding/Clotting Time _____________
Thrombocyte Count _____________
Malaria Detection _____________
Parasitology _____________
Routine Stool Examination _____________
Clinical Microscopy _____________
Routine Analysis _____________ Pregnancy Test _____________
Blood Banking
ABO – RH Testing _____________
Cross Maching _____________
Immunology
Widal Test _____________
Bacteriology
Acid Fast Stain Smear
(TB Leprosy) _____________
Gram Stain Smear _____________
Pap Smear _____________
6. Subsistence
Pay Ward _____________
Charity _____________
Section 5E.02. Time and Manner of Payment. The fees herein shall be paid upon application or after the extension of service. In no case shall deposit be required in emergency cases requiring immediate attention.
Section 5E.03. Exemptions. Residents who are certified by the assigned Municipal Officer as indigent and upon approval by the Municipal Mayor may be exempted from the payment of any or all fees in this schedule.
An indigent is one who belongs to a family whose family income does not exceed P50,000.00 per year of the poverty line established by NEDA, whichever is higher.
Article F. Cemetery Charges
Section 5F.01. Imposition of Fees. There shall be collected the following rental fees for a period of ____________________years for the rental of Municipal Cemetery lots:
(a) Rental fee for each burial lot ______________
(b) For every additional layer thereof ______________
(c) For niches ______________
Section 5F.02. Time of Payment. The fee shall be paid to the Municipal Treasurer upon application for a burial permit prior to the construction thereon of any structure whether permanent or temporary, or to the interment of the deceased. Thereafter, the fee shall be paid within twenty (20) days before the expiration of the lease period.
The fee shall not be collected in a pauper’s burial, upon recommendation of the Municipal Mayor.
Section 5F.03. Administrative Provisions.
(a) As used in this Article, Municipal Cemetery shall refer to the lot owned by this municipality located at _______________________.
(b) A standard cemetery lot shall be three (3) meters long and one (1) meter wide or (3) square meters.
(c) Except in cases allowed under existing laws and regulations, no person maybe buried or interred, permanently or temporarily, other than in property designated cemeteries or burial ground.
(d) In addition to the burial permit, a certificate of death issued by the attending physician or Municipal Health Officer, or if no medical officer is available, by the Municipal Mayor, Municipal Administrator, or any member of the Sanggunian Bayan shall be required.
(e) Any construction of whatever kind or nature in the public cemetery whether for temporary or perpetual use, shall only be allowed after the approval of a permit issued by the Municipal Mayor, upon recommendation of the Municipal Health Officer.
(f) In case a lessee intends to renew the lease after its termination, he must inform the Municipal Treasurer within thirty (30) days before the expiry date of lease, and shall pay the corresponding fees therefore.
(g) It shall be the duty of the Municipal Treasurer to prepare and submit to the Municipal Mayor a list of the leases that are to expire five (5) days prior to the expiration date. The Municipal Treasurer shall send a reminder to the lessee of the expiration of his lease, two (2) weeks prior to the expiration date of the lease.
(h) The Municipal Treasurer shall keep a register in account of the cemetery, together with such addition information as maybe required by the Sanggunian Bayan.
Article G. Rental Fee on Mineral Lands
Section 5G.01. Definitions. When used in this Article:
a) Minerals mean all naturally occurring inorganic substances in solid, liquid, or any intermediate state including coal. Soil which supports organic life, sand and gravel, guano, petroleum, geothermal energy and natural gas are included in this term but are governed by special laws.
b) Mineral Lands are those lands in which minerals exist in sufficient quantity and grade to justify the necessary expenditures in extracting and utilizing such minerals.
Section 5G. 02. Collection of Fee. There shall be collected an annual rental fee from the lessee of mineral lands in this municipality for the exploration, development and exploitation and disposition of minerals from said lands covered by lease in accordance with the following rates:
(a) On coal – bearing public lands
Five pesos (P5.00) per hectare or fraction thereof for each and every year for the first ten (10) years; and
Ten pesos (P10.00) per hectare or fraction thereof for each and every year thereafter during the lease period.
(b) On public lands bearing quarry resources
Fifty pesos (P50.00) per hectare or fraction thereof for each and every year during the lease period.
© On all other mineral lands containing metallic or non-metallic minerals under existing mining laws and decrees.
Ten pesos (P10.00) per hectare, or a fraction thereof for each and every year during the lease period.
Section 5G.03. Time of Payment. The rental fee shall be paid in advance to the Municipal Treasurer or his duly authorized representative on the date of the granting of the lease and on the same date every year thereafter during the life of the lease.
Article H. Occupation fee for Mining Claims
Section 5H.01. Definition. When used in this Article Occupation Fee is a fee payable by any locator, holder or occupant of mining claim.
Section 5H.02. Collection of Fee. There shall be collected an annual occupation fee on locator, holder or occupant of mining claim in the amount of ________ Pesos (P____) per hectare or fractional part thereof, until the lease covering the mining claim shall have been granted.
Section 5H.03. Time of Payment. The fee shall be payable to the Municipal Treasurer on the date of registration of the mining claims indicating therein the name of locators, area in hectares and date of registration.
Section 5h.04. Administrative Provisions. the Municipal Treasurer shall keep a list of all registered mining claims indicating therein the name of locators, area in hectares and date of registration.
Article I. Charges for Use of waterworks System
Section 5I.01. Imposition of Charges. The fees and charges provided herein shall be collected for the water service rendered by ___________________ of this municipality’s waterworks system.
(a) Application fee for connection with waterworks system P________
(b) Guarantee deposit for every application ________
© Installation for the first lineal feet of pipe ________
1. Earth and gravel excavation ________
2. Asphalted road ________
3. Cemented road ________
For every additional pipe of ¬¬¬_____ lineal feel long or
Fraction thereof will be charged ________
(d) For metered service
1. Minimum charge for not more than _____ cu. m. per month
a. Residential service __________
b. Commercial service __________
c. Industrial service __________
2. For every cubic meter in excess of _____ cu.m. per month:
a. Residential service _________
b. Commercial service _________
c. Industrial service _________
(e) For unmetered service
1. Flatrate consisting of one (1) faucet only:
a. Residential service _________
b. Commercial service _________
c. Industrial service _________
(f) Re-installation fee _________
(g) Tapping Fees:
1. For one-half inch (1/2”) diameter _________
2. For three-fourth inch (3/4”) diameter _________
3. For one inch (1”) diameter _________
Section 51.01. Time of Payment. The water rental is due and payable to the Office of the Municipal treasurer within the first ____ ( ) days of the following month.
Section 51.02. Administrative Provisions.
(a) A written application/contract filed with the Office of ______________ shall be required for any of the aforementioned services.
(b) A cash deposit of ____________ Pesos (P________) shall be required of every costumer/applicant before the initial service is rendered. It shall answer for any unpaid due and demandable water charges rendered in accordance with the foregoing rates which shall automatically be charged off against the cash deposit after failure to pay the monthly fee within _____ ( ) days of the succeeding month.
In cases where the cash deposit shall no longer be sufficient to cover water fees and surcharges, the water connection shall be disconnection shall after failure by the costumer to settle the difference after a period of _______ ( ) days from receipt of notice of disconnection.
The cash deposit shall be refunded by the System if the costumer desires to withdraw the service of the system and all his water bills shall have been fully paid.
© For billing purposes, a water meter shall be read one (1) month after its connection and every month thereafter. The meter shall be sealed and the seal shall be broken only when the meter is to be inspected, tested, or adjusted by the System. It shall be tested at any reasonable time by the duly authorized representative/inspector of the System or upon the request of the costumer and to be witness by him if he so desires.
If the testing of the meter is upon the request of the costumer and the test discloses that the water meter is defective, corresponding adjustments shall be made and no fees shall be charged to the costumer. If no defect is found in the meter, then the costumer shall pay to the System ________________ Pesos (P ) for every water meter bigger than the above.
(d) For re-opening of the service upon request of the costumer after it has been closed for delinquency,__________Pesos (P ) shall be charged if the service is closed at the metering point. If it is closed at the water main or main pipe, the cost of street repair shall be paid by the costumer.
e) Service connection for domestic or residential use shall not use pipes bigger than one-half inch (1/2”) in diameter.
f) Service connection using pipes bigger than one-half (1/2”) in diameter may be allowed for commercial and/or industrial use only, provided that the applicant thereof shall satisfy in his application the need of a bigger size which shall in all cases be subject to the approval of the ________________________.
g) Every multi-door apartment shall have separate water service connection and separate water meter for every occupant or lessee therein.
Article J. Slaughter and Corral Fees
Section 5J.01. Imposition of Fees. There shall be imposed the following:
a) Permit Fee to Slaughter. Before any animal is slaughtered for public consumption, a permit fee thereof shall be secured from the Municipal Veterinarian or his duly authorized representative who will determine the animal is fit for human consumption, thru the Municipal Treasurer upon payment of the corresponding fee, as follows:
Per Head
Large Cattle P __________
Hogs __________
Goat/Sheep __________
All others __________
b) Slaughter Fee. The fee shall be paid to cover the cost of serve in the slaughter of animals at the municipal slaughterhouse, in accordance with the following rates:
Large cattle P _________
Hogs _________
Goat/Sheep _________
All Others ________
c) Corral Fee, per head, per day or fraction thereof:
Large Cattle P ________
Hogs ________
Goat/Sheep ________
All Other ________
Section 5J.02. Prohibition. Permit to slaughter shall not be granted nor the corresponding fee collected on animal condemned by the Municipal Veterinarian.
Section 5J.03. Time of Payment.
a) Permit Fee. The fee shall be paid to the Municipal Treasurer upon application for a permit to slaughter with the Municipal Veterinarian.
b) Slaughter Fee. The fee shall be paid to the Municipal Treasurer or his authorized representative before the slaughtered animal is removed from the public slaughterhouse, of before the slaughtering of the animal of it takes place elsewhere outside the public slaughterhouse.
c) Corral Fee. The fee shall be paid to the Municipal Treasurer before the animal is kept in the city corral or any place designated as such. If the animal is kept in the coral beyond the period for, the fees due on the unpaid period shall first be paid before the same animal is released from the corral.
Section 5J.04. Time of Payment.
a) The slaughter of any kind of animal intended for sale shall be done only in the municipality slaughterhouse designated as such by the Sanggunian Bayan. The slaughter of animals intended for home consumption may be done elsewhere, except large cattle which shall be slaughtered only in the public slaughterhouse. The animal slaughtered for home consumption shall not be sold.
b) Before issuing the permit for the slaughter of large cattle the Municipal Treasurer shall require for branded cattle, the production of the certificate of ownership and certificate of transfer showing title in the name of the person applying for the permit if he is not the original owner. If the applicant is not the original owner, and there is no certificate of transfer made in his favor, one such certificate shall be issued and the corresponding fee to be collected thereof.
For unbranded cattle that have not yet reached the age of branding, the Municipal Treasurer shall require such evidence as will be satisfactory for him regarding the ownership of the animal for which permit to slaughter has been requested.
For unbranded cattle of the required age, the necessary certificate of ownership and/or transfer shall be issued, and the corresponding fees collected thereof before the slaughter permit is granted.
c) Before any animal is slaughtered for public consumption, a permit thereof shall be secured from the Municipal Veterinarian or his duly authorized representative, through the Municipal Treasurer. The permit shall bear the date and month of issue and the stamp of the Municipal Veterinarian, as well as the page of the book in which said permit number is entered and wherein the name if the permittee, the kind and sex of the animal to be slaughtered appears.
d) The permit to slaughter as herein required shall be kept by the owner to be posted in a conspicuous place in his/her stall at all times.
Article K. Toll Fee or Charges
Section 5K.01. Imposition of Fee or Charges. There shall be collected a fee or charge for the use of the following utilities owned and operated by this municipality.
Type of Infrastructure Amount
(pier, ferry, bridge,etc.)
a.) _______________ _____________
b) _______________ _____________
c) _______________ _____________
Section 5K.02. Exemptions. No such tolls or fees or charges shall be collected from officers and enlisted men of the Armed Forces of the Philippines and members of the Philippine National Police on mission, ambulances, post office personnel delivering mail, physically handicapped, and disabled citizens who are sixty-five (65) years or older.
Section 5K.03. Time of Payment. Fees and charges for the use of the above mentioned facilities shall be made every time such facilities are utilized.
Section 5K.04. Administrative Provision. When public safety and welfare so requires, the Sanggunian Bayan may discontinue the collection of tolls and thereafter said facility shall be free and open for public use.
CHAPTER VI. COMMUNITY TAX
Section 6.01. Imposition of Tax. There shall be imposed a community tax on persons, natural or juridical, residing in the municipality.
Section 6.02. Individuals Liable to Community Tax. Every inhabitant of the Philippines who is a resident of this municipality, eighteen (18) years of age or over who has been regularly employed on salary basis for at least thirty (30) consecutive working days during any calendar year, or who is engaged in business or corporation, or who owns real property with an aggregate assessed value of One Thousand (P1, 000.00) Pesos or more, or who is required by law to file an income tax return shall pay an annual community tax of Five (P5.00) Pesos and an annual additional tax of One (P1.00) Peso for every One Thousand (P1, 000.00) Pesos of income regardless of whether from business, exercise of profession or from property which in no case shall exceed Five Thousand (P5, 000.00) Pesos.
In case of husband and wife, the additional tax herein imposed shall be based upon the total property owned by them and the total gross receipts or earnings derived by them.
Section 6.03. Juridical Person Liable to Community Tax. Every corporation no matter how created or organized, whether domestic or resident-foreign, engaged in or doing business in the Philippines whose principal office is located in this Municipality shall pay an annual Community Tax of Five Hundred (P500.00) Pesos and an additional tax, which in no case, shall exceed Ten Thousand (P10, 000.00) Pesos in accordance with the following schedule:
a) For every Five Thousand (P5, 000.00) Pesos worth of real property in the Philippines owned by it during the preceding year based on the valuation used in the payment of real property tax under existing laws, found in the assessment rolls of this municipality where the real property is situated – Two (P2.00) Pesos; and
b) For every Five Thousand (P5, 000.00) Pesos of gross receipts or earnings derived by it from its business in the Philippines during the preceding year – Two (P2.00) Pesos.
The dividends received by a corporation from another corporation shall, for the purpose of the additional tax, be considered as part of the gross receipts or earnings of said corporation.
Section 6.04 Exemption
The following are exempted from the Community Tax.
a) Diplomatic and consular representatives; and
b) Transient visitors when their stay in the Philippines does not exceed three (3) months.
Section 6.05. Place of Payment. The Community Tax shall be paid in the Office of the Municipal Treasurer or to the deputized Barangay Treasurer.
Section 6.06. Time of Payment. Penalties for Delinquencies:
a) The Community Tax shall accrue on the first (1st) day of January each year which shall paid not later than the last date of February of each year.
b) If a person reaches the age of eighteen (18) years or otherwise loses the benefit of exemption on or before the last day of June, he shall be liable for the community tax on the day he reaches such age or upon the day the exemption ends. However, if a person reaches the age of eighteen (18) years of loses the benefit of exemption on or before the last day of March, he shall have twenty (20) days to pay Community Tax without becoming delinquent.
c) Persons who come to reside in the Philippines or reach the age of eighteen (18) years on or after the first (1st) day of July of any year, or who cease to belong to an exempt class on or after the same dare, shall not be subject to the Community Tax for that year.
d) Corporations established and organized on or before the last day of June shall be liable for the Community Tax for that year. But corporations established and organized on or before the last day of March shall have twenty (20) days within which to pay Community Tax without becoming delinquent. Corporations established and organized on or after the first day of July shall not be subject to the Community Tax for that year.
e) If the tax is not paid within the time prescribed above, there shall be added to the unpaid amount an interest of twenty-four (24%) percent per annum from the due date until it is paid.
Section 6.06. Community Tax Certificate. A Community Tax Certificate shall be issued to every person or corporation upon payment of the Community Tax. A Community Tax Certificate may also be issued to any person or corporation not subject to the Community Tax upon payment of One Peso (P1.00).
Section 6.07 Presentation of Community Tax Certificate on Certain Occasions.
a) When an individual subject to the Community Tax acknowledges any document before a notary public, takes oath of office upon election or appointment to any position in the government service; receives any license, certificate, or permit from any public authority; pays any tax of fee, receives any salary or wage from any person or corporation, it shall be the duty of any person, officer or corporation with whom such transaction is made or business done or from whom any salary or wage is received to require such individual to exhibit the Community Tax Certificate.
The presentation of Community Tax Certificate shall not be required in connection with the registration of a voter.
b) When through its authorized officers, any corporation subject to the Community Tax receives any license, certificate, or permit from any public authority, pays any tax or fee, receives money from public funds, or transacts other official business it shall be the duty of the public official with whom such transaction or business is made or done, to require such corporation to exhibit the Community Tax Certificate.
c) The Community Tax Certificate required in the two preceding paragraphs shall be the one issued for the current year, except for the period from January until the fifteenth (15) of April each year, in which case, the certificate issued for the preceding year shall suffice.
Section 6.08. Collection and Allocation of Proceeds of the Community Tax.
a) The Municipal Treasurer shall deputize the Barangay Treasurer, subject to existing laws and regulations, to collect the Community Tax payable by individual taxpayers in their respective jurisdiction; provided, however, that said Barangay Treasurer shall be bonded in accordance with existing laws.
b) One Hundred Percent (100%) of the proceeds of the Community Tax actually and directly collected by the Municipal Treasurer shall accrue entirely to the general fund of this Municipality.
In cases, where the Community Tax were secured or requisitioned from the Provincial Treasurer, the Municipal Treasurer shall remit payments to the Provincial Treasurer.
The proceeds of the Community Tax collected through the Barangay Treasurer shall be apportioned as follows:
1. Fifty (50%) percent shall accrue to the general fund of the Municipality; and
2. Fifty (50%) percent shall accrue to the Barangay where the tax is collected.
CHAPTER VII. GENERAL ADMINISTRATIVE PROVISIONS
Article A. Collection and Accounting of Municipal Taxes
and Other Impositions
Section 7A.01. Tax Period. Unless otherwise provided in this Ordinance, the tax period for all local taxes, fees, and charges imposed under this Ordinance shall be the calendar year.
Section 7A.02. Accrual of Tax. Unless otherwise provided in this Ordinance, all taxes and charges imposed herein shall accrue on the first (1st) day of January of each year. However, new taxes, fees or charges in the rate of existing taxes, fees, or charges, shall accrue on the first (1st) day of the quarter next following the effectivity of the Ordinance imposing such new levies or taxes.
Section 7A.03. Time of Payment. Unless specifically provided herein, all taxes, fee, and charges imposed in this Ordinance shall within the first twenty (20) days of January or each subsequent quarter as the case may be.
Section 7A.04 Surcharge for Late Payment. Failure to pay the tax described in this Article within the time required shall subject the taxpayer to a surcharge of twenty-five percent (25%) of the original amount of tax due, such surcharge to be paid at the same time and in the same manner as the tax due.
Section 7A.05. Interest on Unpaid Tax. In addition to the surcharge imposed herein, where the amount of any revenue due to the municipality except voluntary contributions or donations, is not paid on the date fixed in the ordinance, or in the contract, expressed or implied, or upon the occurrence of the event which has given rise to its collection, there shall be collected as part of that amount an interest at the rate not to exceed two percent (2%) per month from the date it is due until paid, but in no case shall the total interest on the unpaid amount or a portion thereof exceed thirty-six (36) months.
Where an extension of time for the payment of the tax has been granted and the amount is not paid in full prior to the expiration of the extension, the interest above-mentioned shall be collected on the unpaid amount from the date it becomes originally due until fully paid.
Section 7A.06. Collection. Unless otherwise specified, all taxes, fees, and charges due to this municipality shall be collected by the Municipal Treasurer or his duly authorized representatives.
Unless otherwise specifically provided in this Ordinance or under existing laws and ordinances, the Municipal Treasurer is hereby authorized, subject to the approval of the Municipal Mayor, to promulgate rules and regulations for the proper and efficient administration and collection of taxes, fees and charges herein levied and imposed.
Section 7A.07. Issuance of Receipts. It shall be the duty of the Municipal Treasurer or his authorized representative to issue the required official receipt to the person paying the tax, fee or charge wherein the date, amount, name of the person paying and the account for which it is paid, are shown.
The Ordinance Number and the specific section thereof upon which collection are based shall invariable be indicated on the face of all official receipts acknowledging payment of taxes, fees, or charges.
Section 7A. 08. Record of Persons Paying Revenue. It shall be the duty of the Municipal Treasurer to keep a record, alphabetically arranged and open to public inspection during office hours, of the names of all persons paying municipal taxes, fees, and charges. He shall, as far as practicable, establish and keep current the appropriate tax roll for each kind of tax, fee or charge provided in this Ordinance.
Section 7A. 09. Accounting of Collection. Unless otherwise provided in this Ordinance and other existing laws and ordinances, all monies colleted by virtue of this Ordinance shall be accounted for in accordance with the provisions of existing laws, rules and regulations and credited to the General Fund of the Municipality.
Section 7A.10 Examination of Books of Accounts. The Municipal Treasurer shall, by himself or through any of his deputies duly authorized in writing, examine the books of accounts and other pertinent records of the business establishments doing business within the municipality, and subject to municipal taxes, to ascertain, assess and collect the true and correct amount of the tax due from the taxpayer concerned. Such examination shall be made during regular business hours once every year for every tax period, which shall be the year immediately preceding the examination. Any examination conducted pursuant to the provisions of this Ordinance shall be certified to by the examining official and such certificate shall be made of record in the books of accounts of the taxpayer concerned.
In case the examination herein authorized is to be made by a duly authorized deputy of the Municipal Treasurer, there shall be written authority issued to the former which shall specifically state the name, address and business of the taxpayer whose books of accounts and pertinent records are to be examined, the date and place of such examination, and the procedure to be followed in conducting the same.
The forms and the guidelines to be observed for the proper and effective implementation of this Section shall be those prescribed by the Department of Finance.
Section 7A.11. Accrual to the General Fund of Fines, Costs, and Forfeitures. Unless otherwise provided by law or ordinance, fines, costs, forfeitures, and other pecuniary liabilities imposed by the court for violation of any municipal ordinances shall accrue to the General Fund of the municipality.
Section 7A.12. Automatic Adjustment of Fees. Fees collected by the Municipal Treasurer shall be automatically increased at the rate of _____________ percent (_____%) every __________ (____) years.
Article B. Civil Remedies for Collection of Revenues
Section 7B.01. Local Government’s Lien. Local Taxes, fees, charges and other revenues herein provide constitute a lien, superior to all liens, charges or encumbrances in favor of any person, enforceable by appropriate administrative or judicial action, not only upon any property or rights therein which may be subject to lien but upon also property used in business, occupation, practice of profession or calling, or exercise of privilege with respect to which the lien is imposed. The lien may only be extinguished upon full payment of the delinquent local taxes, fees, and charges including related surcharges and interest.
Section 7B.02. Civil Remedies. The civil remedies for the collection of local taxes, fees, or charges and related surcharges and interest resulting from delinquency shall be:
a) By administrative action through distraint of goods, chattels or effects, and other personal property of whatever character, including stocks and other securities, debts, credits, bank accounts, and interest in and rights to personal property, and to levy upon real property and interest in or rights to real property.
b) By judicial action.
Either of these remedies or all may be pursued concurrently or simultaneously at the discretion of the Municipal Treasurer.
Section 7B.03. Distraint of Personal Property. The remedy by distraint shall proceed as follows:
a) Seizure. Upon failure of the person owing any local tax, fee or charge to pay the same at the time required, the Municipal Treasurer or his deputy may, upon written notice, seize or confiscate any personal property belonging to the person or any personal property subject to the lien, in sufficient quantity to satisfy the tax, fee or charge in question, together with any increment thereto incident to delinquency and the expenses of seizure. In such case, the Municipal Treasurer or his deputy shall issue a duly authenticated certificate based upon the records of this office showing the fact of delinquency and the amount of the tax, fee or charge and penalty due. Such certificate shall serve as sufficient warrant for the distraint of personal property aforementioned, subject to the taxpayer’s property shall be sold at public auction in the manner herein provided for.
b) Accounting of Distrained Goods. The office executing the dsitraint shall make or cause to be made an account of the goods, chattels or effects distrained, a copy of which signed by himself shall be left either with the owner or person from whose possession the goods, chattels, or effects are taken, or at the dwelling or place of business of that person and with someone of suitable age and discretion, to which list shall be added a statement of the sum demanded and a note of the time and place of sale.
c) Publication. The officer shall forthwith cause a notification to be exhibited in not less than three (3) conspicuous places in the territory of the local government units where the distraint is made; specifying the time and place of sale, and the articles distrained. The time of sale shall not be less than twenty (20) days after notice to the owner or possessor of the property as above specified and the publication or posting of the notice. One place for the posting of the notice shall be at the Office of the Municipal Mayor.
d) Release of Distrained Property Upon Payment Prior to Sale. If not any time prior to the consummation of the sale, all proper charges are paid to the officer conducting the same, the goods or effects distrained shall be restored to the owner.
e) Procedure of Sale. At the time and place fixed in the notice, the officer conducting the sale shall sell the goods or effects so distrained at the public auction to the highest bidder for cash. Within five (5) days after the same, the Municipal Treasurer, shall make a report of the proceedings in writing to the Municipal Mayor.
Should the property distrained be not disposed of within one hundred and twenty (120) days from the date of distrained, the same shall be considered as sold to the local government unit concerned for the amount of the assessment made thereon by the Committee on Appraisal and to the extent of the same amount, the tax delinquencies shall be canceled.
Said Committee Appraisal shall be composed of the Municipal Treasurer as Chairman, with a representative of the Commission on Audit and the Municipal Assessor as Members.
f) Disposition of Proceeds. The proceeds of the sale shall be applied to satisfy the tax including the surcharges, interest, and other penalties incident to delinquency, and the expenses of the distraint and sale. The balance over and above what is required to pay the entire claim shall be returned to the owner of the property sold. The expenses chargeable upon the seizure and sale embrace only the actual expenses of seizure and preservation of the property pending the sale, and no charge shall be imposed for the services of the local officer or his representative. Where the proceeds of the sale are insufficient to satisfy the claim, other property may, in like manner, be distrained until the full amount, including all expenses, is collected.
g) Levy on Real Property. After the expiration of the time required to pay the delinquency tax, fee or charge, real property may be levied on before, simultaneously or after the distraint of personal property belonging to the delinquent taxpayer. To this end, the Municipal Treasurer, shall prepare a duly authenticated certificate showing the name of the taxpayer and the amount of the tax, fee or charge, and penalty due from him, Said certificate shall operate with the force of a legal execution throughout the Philippines. Levy shall beeffected by writing upon said certificate of description of the property upon which levy is made. At the same time, written notice of the levy shall be mailed to or served upon the Assessor and Register of Deeds of the municipality who shall annotate the levy on the tax declaration and certificate of title of the property, respectively, and the delinquent taxpayer or, if he be absent from the municipality, to his agent or the manager of the business in respect to which the liability arose, or if there be none, to the occupant of the property in question.
In case the levy on real property is not issued before or simultaneously with the warrant of distraint on personal property, and the personal property is not sufficient to satisfy his delinquency, the Municipal Treasurer, shall within thirty (30) days after execution of the distraint, proceed with the levy on the taxpayer’s real property.
A report on any levy shall, within ten (10) days after receipt of the warrant, be submitted by the levying officer to the Sanggunian Bayan.
h) Penalty for Failure to Issue and Execute Warrant. Without prejudice to criminal prosecution under the Revised Penal Code and other applicable laws, the Municipal Treasurer, if he fails to issue or execute the warrant of distraint or levy after the expiration of the time prescribed, or if he is found guilty of abusing the exercise thereof by competent authority, shall be automatically be dismissed from the service after due notice and hearing.
i) Advertisement and Sale. Within thirty (30) days after the levy, the Municipal Treasurer shall proceed to public advertise for sale or auction the property or a usable portion thereof as my be necessary to satisfy the claim and cost of sale; and such advertisement shall cover a period of at least thirty (30) days. It shall be effected by posting a notice at the main entrance of the city hall, and in a public and conspicuous place in the barangays where the real property is located, and by publication once a week for three (30) weeks in a newspaper of general circulation in the municipality. The advertisement shall contain the amount of taxes, fees or charges and penalties due thereon, and the time and place of sale, the name of taxpayer against whom the taxes, fees, or charges are levies, and a short description of the property to be sold. At any time before the date fixed for the sale, the taxpayer may stay the proceedings by paying the taxes, fees, charges, penalties and interests. If he fails to do so, the sale shall proceed and shall be held either at the main entrance of the municipal hall or on the property to be sold, or at any other place as determined by the Municipal Treasurer, conducting the sale and specified in the notice of sale.
Within thirty (30) days after the sale, the Municipal Treasurer or his Deputy shall make a report of the sale to the Sanggunian Bayan, and which shall form part of his records. After consultation with the Sanggunian, the Municipal Treasurer shall make and deliver to the purchaser sold, stating the name of the purchaser and setting out the exact amount of all taxes, fees, charges and related surcharges, interests, or penalties: Provided, however, that any excess in the proceeds of the sale over the claim and cost of collection by means of the remedies provided for in this Ordinance, including the preservation or transportation in case of personal property, and the advertisement and subsequent sale, in cases of personal and real property including improvement thereon.
j) Redemption of Property Sold. Within one (1) year from the date of sale, the delinquent taxpayer or his representative shall have the right to redeem the property upon payment to the Municipal Treasurer of the total amount of taxes, fees, or charges, and related surcharges, interests or penalties from the date of delinquency to the date of sale, plus interest of not more than two percent (2%) per month on the purchase price from the date of purchase to the date of redemption. Such payment shall invalidate the certificate of sale issued to the purchaser and the owner shall be entitled to a certificate of redemption from the Municipal Treasurer or his representative.
The Municipal Treasurer or his deputy upon surrender by the purchaser of the certificate of sale previously issued to him, shall forthwith return to the latter the entire purchase price paid by him plus the interest of not more than two percent (2%) per month herein provided for, the portion of the cost of sale and other legitimate expenses incurred by him, and said property surcharges, interests, and penalties.
The owner, shall not, however, be deprived of the possession of said property and shall be entitled tot eh rentals and other income thereof until the expiration of the time allowed for its redemption.
k) Final Deed of Purchaser. In case the taxpayer fails to redeem the property as provided herein, the Municipal Treasurer shall execute a deed conveying to the purchaser so much of the property as has been sold from liens of any taxes, fees, charges, related surcharges, interests and penalties. The deed shall sufficiently recite all the proceedings upon which validity of the sale depends.
l) Purchase of Property by the Municipality for Want of Bidder. In case there is no bidder for the real property advertised for sale as provided herein or if the highest bid is for an amount insufficient to pay the taxes, fees, or charges, related surcharges, interests, penalties and cost, the Municipal Treasurer shall purchase the property on behalf of the municipality to satisfy the claim and within two (2) days thereafter shall make a report to his proceedings which shall be reflected upon the records of his office. It shall be the duty of the Registrar of Deeds concerned upon registration with his office of any such declaration of forfeiture to transfer the title of the forfeited property to this municipality without the necessity of an order from a competent court.
Within one (1) year from the date of such forfeiture the taxpayer or any of his representative, may redeem the property by paying to the Municipal Treasurer the full amount of the taxes, fees, charges and related surcharges, interests or penalties, and the costs of sale. If the property is not redeemed as provided herein, the ownership thereof shall be fully vested on the municipality.
m) Resale of Real Estate Take for Taxes, Fees or Charges. The Sanggunian Bayan may, by a duly approved ordinance, and upon notice of not less that twenty (20) days, sell and dispose of the real property acquired the preceding paragraph at public auction. The proceeds of the sale shall accrue to the general fund of this municipality.
n) Collection of Delinquent Taxes, Fees, Charges or Other Revenues Through Judicial Action. The municipality may enforce the collection of delinquent taxes, fees, charges or other revenues by civil action in any court of competent jurisdiction. The civil action shall be filed by the Municipal Treasurer within the period prescribed in Section 194 of the Republic Act No. 7160, as implemented under Article 284 of the Implementing Rules and Regulations (IRR).
o) Further Distraint or Levy. The remedies by distraint and levy may be repeated if necessary until the full amount due, including all expenses is collected.
p) Personal Property Exempt from Distraint of Levy. The following property shall be exempt from distraint and the levy, attachment or execution thereof for delinquency in the payment of any local tax, fee or charge, including the related surcharge and interest:
1. Tools and the implements necessarily used by the delinquent taxpayer in the trade or employment;
2. One (1) horse, cow, carabao, or other beast of burden, such as the delinquent taxpayer may select, and necessarily used by him in his occupation.
3. His necessary clothing, and that of all his family;
4. Household furniture and utensils necessary for housekeeping and used for that purpose by the delinquent taxpayer, such as he may select, of a value not exceeding Ten Thousand Pesos (P10, 000.00);
5. Provisions, including crops, actually provided for individual or family use sufficient for Four (4) months;
6. The professional libraries of doctors, engineers, lawyers and judges;
7. One fishing boat and net, not exceeding the total value of Ten Thousand Pesos (P10, 000.00), by the lawful use of which a fisherman earns his livelihood; and
8. Any material or article forming part of a house or improvement of any real property.
Article C. Taxpayer’s Remedies
Section 7C.01. Periods of Assessment and Collection
a) Local taxes, fees, or charges shall be assessed within five (5) years from the date they became due. No action for the collection of such taxes, fees, or charges, whether administrative or judicial, shall be instituted after the expiration of such period: Provided, that taxes, fees, or charges which have accrued before the effectivity of the Local Government Code of 1991 may be assessed within a period of five (5) years from the date they became due.
b) In case of fraud or intent to evade the payment of taxes, fees, or charges, the same may be assessed within ten (10) years from discovery of the fraud or intent to evade payment.
c) Local taxes, fees, or charges may be collected within five (5) years from the date of assessment by administrative or judicial action. No such action shall be instituted after the expiration of said period: Provided, however, that taxes, fees and charges assessed before the effectivity of the LGC of 1991 may be assessed within a period of three (3) years from the date of assessment.
d) The running of the periods of prescription provided in the preceding paragraphs shall be suspended for the time during which:
1. The Treasurer is legally prevented from making the assessment of collection;
2. The taxpayer requests for reinvestigation and executes a waiver in writing before expiration of the period within to assess or collect; and
3. The taxpayer is out of the country or otherwise cannot be located.
Section 7C.02. Protest of Assessment. When the Municipal Treasurer or his duly authorized representative finds that correct taxes, fees, or charges have not been paid, he shall issue a notice of assessment stating the nature of the tax, fee or charge, the amount of deficiency, the surcharges, interests and penalties.
Within sixty (60) days from the receipt of the notice of assessment, the taxpayer may file a written protest with the Municipal Treasurer contesting the assessment; otherwise, the assessment shall become final and executory. The Municipal Treasurer shall decide the protest within sixty (60) days from the time of its filing. In cases where the protest is denied, the taxpayer shall have thirty (30) days from the receipt of denial or from the lapse of the sixty (60) day period prescribed herein within which to appeal the court of competent jurisdiction otherwise the assessment becomes conclusive and unappealable.
Section 7C. 03. Claim for Refund of Tax Credit. No case or proceeding shall be maintained in any court for the recovery of any tax, fee, or charge erroneously or illegally collected until a written claim for refund or credit has been filed with the Municipal Treasurer. No case or proceeding shall be entertained in any court after the expiration of two (2) years from the date of payment of such tax, fee or charge, or from the ate the taxpayer is entitled to a refund or credit.
Section 7C.04. Legality of this Code. Any question on the constitutionality or legality of this Ordinance may be raised on appeal within thirty (30) days from the affectivity thereof to the Secretary of Justice who shall render a decision within sixty (60) days from the date of receipt of the appeal: Provided, however, that such sppeal shall not have the effect of suspending effectivity of this Ordinance and the accrual and payment of the tax, fee, or charge levied herein: Provided finally, that within thirty (30) days after the receipt of the decision or the lapse of the sixty-day period without the Secretary of Justice acting upon the appeal, the aggrieved party may file the appropriate proceedings within a court of competent jurisdiction.
Article D. Miscellaneous Provisions
Section 7D.01. Power to Levy Other Taxes, Fees, and Charges. The municipality may exercise the power to levy taxes, fees, or charges on any base or subject not otherwise specifically enumerated herein or taxed under the provisions of the National Internal Revenue Code, as amended, or other applicable laws. Provided, that the taxes, fees, or charges shall not be unjust, excessive, oppressive, confiscatory or contradictory to declared national policy. Provided, further, that the ordinance levying such taxes, fees or charges shall not be enacted without any prior public hearing conducted for the purpose.
Section 7D.02. Publication of the Revenue Code. Within ten (10) days after its approval, a certified copy of this Ordinance shall be published in full for three (3) consecutive days in a newspaper of local circulation in the province.
Section 7D.03. Public Dissemination of this Code. Copies of this Revenue Code shall be furnished tot eh Municipal Treasurer for public dissemination.
Section 7D.04. Authority to Adjust Rates. The Sanggunian Bayan shall have the sole authority to adjust tax rates as prescribed herein not offender that once every five (5) years, but in no case shall such adjustment exceed ten percent (10%) of the rates fixed under this Code.
Section 7D.05. Withdrawal of Tax Exemption Privileges. Unless otherwise provided in this Revenue Code, tax exemptions or incentives to, or presently enjoyed by all persons, whether natural or juridical, including government-owned or controlled corporations, except local water districts, cooperatives duly registered under RA 6938, non-stock and non-profit hospitals and educational institutions, business enterprises certified by the Board of Investment (BOI) as pioneer for a period of six (6) and four (4) years, respectively, from the date of registration, business entity, association, or cooperatives registered under RA 6810, and printer and/or publisher of books or other reading materials prescribed by DECS as school texts or references, insofar as receipts from the printing and/or publishing thereof are concerned, are hereby withdrawn.
CHAPTER VII. GENERAL PROVISIONS
Section 8.01. Penalties for Violation of Tax Ordinance. Any person or persons who violates any of the provisions of this Ordinance or the rules or regulations promulgated by authority of this Ordinance shall, upon conviction, be punished by a fine of not less than One Thousand Pesos (P1, 000.00) nor more than Five Thousand Pesos (P5, 000.00), or imprisonment of not less than one (1) month nor more than six (6) months, or both, at the discretion of the court.
If the violation is committed by any juridical entity, the President, General Manager, or the individual entrusted with the administration thereof at the time of the commission of the violation shall be held responsible or liable thereof.
Punishment by a fine or imprisonment as herein provided for, shall not relieve the offender from the payment of the tax, fee or charge imposed under this Ordinance.
CHAPTER IX. FINAL PROVISIONS
Section 9.01. Separability Clause.
If for any reason, any section or provision of this Ordinance shall be held to be unconstitutional or invalid by any competent authority, such judgment or action shall not affect or impair the other sections or provisions thereof.
Section 9.02. Applicability Clause. All other matters relating to the impositions in this Ordinance shall be governed by pertinent provisions of existing laws and other ordinances.
Section 9.03. Repealing Clause. All ordinances, rules and regulations, or part thereof, in conflict with, or inconsistent with any provisions of this Ordinance are hereby repealed or modified accordingly.
Section 9.04 Effectivity. This Ordinance shall take effect on _____________.
Tuesday, January 19, 2010
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