Local Revenue Code of 2020 of Kalibo, Aklan, Philippines

March 9, 2020 Excerpt from the Minutes of the Kalibo Sangguniang Bayan Province of Aklan, in its 34th Regular Session (2019-2022) Held at the Sangguniang Bayan Session Hall on March 9, 2020 at 2:10 P.M. AKLAN MUNICIPAL ORDINANCE NO. 003-20 AN ORDINANCE ENACTING THE UPDATED LOCAL REVENUE CODE OF KALIBO, AKLAN Main Sponsor: SB Member Mark V. Quimpo Co-sponsors: SB Member Mark Ace L. Bautista, SB Member Phillip Y. Kimpo Jr., SB Member Matt Aaron P. Guzman, SB Member Ketchie F. Luces Be it ordained by the Sangguniang Bayan of Kalibo, Province of Aklan to enact the Updated Municipal Revenue Code of Kalibo, Aklan as follows: CHAPTER 1 General Provisions ARTICLE A Title and Scope SECTION 1A.01. Title. This Ordinance shall be known as the Local Revenue Code of 2020 of Kalibo, Aklan, Philippines. SECTION 1A.02. Scope. This Code shall govern the levy, assessment, and collection of taxes, fees, charges and other impositions within the jurisdiction of Kalibo, Aklan, Philippines. ARTICLE B Definition and Rules of Construction SECTION 1B.01. Definitions. When used in this Code: Advertising Agency includes all persons who are engaged in business of advertising for others by means of billboards, posters, placards, notices, signs, directories, pamphlets, leaflets, handbills, electric or neon lights, airplanes, balloons, web page/website or other media, whether in pictorial or reading form. 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-products; 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 a process to preserve or otherwise to prepare said products for the market such as freezing, drying, salting, or stripping for purposes of preserving or otherwise preparing said products for the market. Ambulant Vendors vendors who do not occupy a definite or permanent place or stall in the public market and who come to sell goods either daily or occasionally by sitting or moving from place to place within the market premises. Amusement is a pleasurable diversion and entertainment. It is synonymous to relaxation, a vocation, pastime, or fun. Amusement Places include theaters, cinemas, concert halls, circuses and other places of amusement where one seeks admission to entertain oneself by seeing or viewing the show or performances. Animal Catcher person or persons duly designated by the Local Government Unit and actually performing the catching of stray animals in public areas and streets, unattended, eating or scattering rubbish, destroying plants, biting or harming people. Ante Mortem Fee a charge/fee imposed upon examination of body parts preceding death of animal slaughtered. Apartment-Hotel Any building or edifice containing several independent and furnished or semi-furnished apartments, regularly leased to tourists and travelers for a period of not less than one day. Barangay Micro Business Enterprise (BMBEs) refers to any business entity or enterprise engaged in the production, processing or manufacturing of products or commodities, including agro processing, trading and services whose total assets including those arising from loans but exclusive of the land on which the particular business entity's office, plant and equipment are situated, shall not be more than Three Million Pesos (P3,000,000.00). The above definition shall be subject to review and upward adjustment by the SMED Council, as mandated under Republic Act No. 9178. Bagsakan basically an open area where wholesale goods are delivered in bulk and which functions as a transaction area for producers, wholesalers, and retailers. Banks and other Financial Institutions include non-bank financial intermediaries, lending investors, finance and investment companies, pawnshops, money shops, insurance companies, stock markets, stock brokers, and dealers in securities and foreign exchange, as defined under applicable laws, or rules and regulations hereunder; Bars include beer gardens or places where intoxicating and fermented liquors or malt are sold, disposed of, or given away for compensation, even without food, where the services of hostesses and/or waitresses are employed and where customers are entertained by occasional dancing to music not rendered by a regular dance orchestra or musician hired for the purpose, otherwise the place shall be classified as dance hall or night club. A "cocktail lounge" is considered a bar even if there are no hostesses or waitresses to entertain customers. Beneficiary A person or group that receives benefits, profits or advantages. The Cockpit operator shall choose and select a beneficiary who will receive benefits pursuant to Section VII (C) (5) of the aforementioned Ordinance, provided that the chosen beneficiary shall be approved by this Municipality. Bet Manager refers to an individual who calls and takes care of bets from owner of both gamecocks and those of other bettors before he orders commencement of the cockfight and therefore distributes won bets to the winners after deducting a certain commission or both. Bet Manager (Maciador/Kasador) is a person who acts or serves as the depository of bets in a cockpit. Bet Taker (Kristo/Llamador) is a person who calls and takes care of bets from owners of both gamecocks and those of the bettors before he orders commencement of the cockfight and thereafter distributes won bets to the winners after deducting a certain commission. Bettor is a person who participates in a cockfight and with the use of money or other things of value, bets with other bettors or through the bets taker or promoter and wins or loses his bet depending upon the result of the cockfight as announced by the referee or sentenciador. He may be the owner of the fighting cock. Breeder is a person who raises gamefowls for cockfighting or commercial purposes with no less than two roosters and four (4) hens or their hatching eggs. Branch a fixed place in a locality established as a branch of banking institution, as authorized by the Monetary Board of the BSP. However, a regional or extension offices of banks and banking institutions shall not be considered as a branch. Branch or Sales Office a fixed place in a locality, which conducts operation of the businesses or an extension of the principal office. 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 invoice independent of a branch with sales office, shall be considered as a sales office. 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. Business Agent includes all persons who act as agents of others in the transaction of business with any public officer, as well as those who conduct collecting, advertising, employment, or private detective agencies. Business One-Stop-Shop (BOSS) refers to an arrangement where a single common site or location is designated for all concerned agencies in the Business Permit Licensing System to receive and process applications for business registration thru a streamlined system. Business Permit is a document that must be secured from the City or Municipal Business Permits and Licensing Office for the business to legally operate in the locality. Business Registration is a set of regulatory requirements an entrepreneur must comply with to set-up a business entity including, but not limited, to the collection or preparation of a number of documentation, the notarization and/or verification thereof, submission to various national and local government authorities, approval of application submitted, and receipt of a formal certificate or multiple certificates, licenses, permits, and the likes which confirm the eligibility to operate as a legitimate business entity. By-Products processed meat and meat by-products and processed fish and fish by-products, processed plants and plants by-products. Cabaret/Dance Hall includes any place or establishment where dancing is permitted to the public in consideration of admission, entrance, or any other fee paid, on, before, or after the dancing, and where professional hostesses or dancers are employed. Capital Investments the capital that a person employed 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; Carinderia refers to any public eating place where foods already cooked are served at a price. Celluloid a tough flammable thermoplastic composed essentially of cellulose nitrate and camphor. Charges refer to pecuniary liability as rents or fees against persons or property. Clerical/Typographical Errors are mistakes committed in the performance of clerical work in writing, copying, transcribing or typing entry in the Civil Register that is harmless or innocuous, which is visible to the eyes or obvious to the understanding, and can be corrected or changed only by reference to other existing record or records. First Name or Nickname is the name or nickname given to a person, which may consist of one or more in addition to middle and last names. Cockfighting or Sultadas actual combat involving cocks whether 2 cocks, 3 cocks, 4 cocks, 5 cocks, or more fighting for survival with the winners to be declared under its own rules and regulations for a prize money and bet consideration of winning. Cockfight (Sultada) refers to the actual fight or physical combat between two (2) gamecocks, usually wearing metal spurs on the legs, with informal betting on the outcome and with prize money awarded to the owner of the winner. 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 tuned as "cockfighting derby or pintakasi" or its equivalent in different Philippine localities. Cockpit including any place, compound, building or portion thereof, where cockfights are held, whether or not money bets are made on the results of such cockfighting. A commercial building at the center of which is an enclosed cockfighting arena and surrounded by seats provided for bettors and other aficionados. A properly enclosed or fenced premises or compound with one or more gates or doors for definite points of entrance and exit, and license in accordance herewith, for the holding of cockfighting derby, pintakasi, tupada or "bueang," its equivalent in the Aklanon dialect, whether or not money bets are made on the results of such cockfights. Cockpit Manager or Promoter refers to a person who alone with another initiates a cockfight and/or calls and takes care of bets from owners of both gamecocks and/or calls and takes 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. Cockpit Medical Aide refers to a person who performs medical services to injured fighting cocks. Collecting Agency includes any person other than a practicing Attorney-at-law engaged in the business of collection of ensuing debts or liabilities place in his hands, for said collection or suit, by subscribers or customers applying and paying therefore, while a "mercantile agency" is any person engaged in the business of gathering information as to the financial standing ability or credit of persons engaged in business and reporting the same to subscribers or to customers applying and paying therefore. Cold Storage place where perishable goods are stored. Combustible refers to anything, chemicals or substance capable of catching fire or burning. Commercial Loading and Advertising Plugging includes commercial spots, block time program, song sponsorship, time checks, events, mass sponsorship aired over the Community Broadcast Information System (CBIS) Ati-Atihan HOT FM. The prospective advertisers at their own cost shall prepare production and recording of commercial and advertising materials for broadcast over the Community Broadcast Information System (CBIS) Ati-Atihan HOT FM. Compounder comprises every person who, without rectifying, purifying, or refining distilled spirits, wine, or other liquor with any materials except water, manufactures any intoxicating beverage whatever. Computer is a programmable electronic device that can store, retrieve and process data. Consolidation two or more adjoining lots having separate Tax Declaration integrated into Tax Declaration supported by legal documents. Contractor includes persons, natural or juridical, not subject to professional tax imposed by the Province 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 employer. The term "contractor" includes general engineering, general building and specially contractors as defined under applicable laws; filling, demolition and salvage works contractors; proprietors or operators of mine drilling apparatus; proprietors or operators or dockyards; persons engaged in the installation of water system and gas or electric light, heat or power; 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 establishments for planning or surfacing and recutting of lumber and sawmills under contract to saw or cut logs belonging to other; proprietors or operators of dry cleaning or drying establishments, steam laundries, and laundries using washing 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 contrivance; 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 bath slenderizing and body building saloons and similar establishments; 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. 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. Corporation includes partnerships, no matter how created or organized, joint-stock companies, joint accounts (cuentas en participation), 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 pursuant to an operating or consortium agreement under a service contract with the government. General professional partnerships are formed by persons for the sole 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. 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. Department Store a store which sells or carries several lines of merchandise in separate sections including one devoted to Filipiniana items. Derby Special cockfighting event of an even bigger scale and participated in by big-time breeders. Derby (Local) is an invitational cockfight participated in by game cockers or cockfighting aficionados of the Philippines with "pot money" awarded to the proclaimed winning entry/entries. Derby (International) refers to any invitational cockfight participated in by local and foreign game cockers or cockfighting aficionados with pot money awarded to the proclaimed winning entry/entries. Derby (Matchmaker) refers to a person who weighs each entry cock and ensures that the weights of the contending cocks, i.e. , the cocks being pitted against each other, in each fight are equal or matched. Distiller of Spirits comprises all that who distill spirituous liquors by original and continuous distillation from mash, wort, wash, sap or syrup through continuous closed vessels and pipes until the manufacture thereof is complete. 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. Explosive is any substance capable of bursting loudly and violently because of rapid chemical change. Fee means a charge fixed by law or ordinance for the regulation or inspection of a business or activity. Fighting Cock/Game Cock also called rooster, whether locally bred or imported or hybrids primarily for cockfighting. Flea Market a temporary designated space for vending during special events. Franchise is a right or privilege or power of a public concern which ought not to be exercised by a private individual at his will and pleasure but should be presumed for the public control or administration by the government directly or by public agents under such condition and regulations as the government may impose in the public interest and for public security. Frontline Service refers to the process or transaction between clients and government offices or agencies involving applications for any privilege, right, permit, reward, license, concession, or for any modification, renewal or extension of the enumerated applications and/or requests which are acted upon in the ordinary course of business of the agency or office concerned. Gamecock refers to domesticated fouls, whether imported or locally-bred, as well as the native fighting cocks indigenous to the country, trained and conditioned for actual fighting or for propagation and breeding purposes for eventual use in cockfighting. Gaffer (taga-tari) refers to a person knowledgeable in the art of arming fighting cocks with gaffs on one or both legs. Gaffer (Manugtakod) is a person knowledgeable in the art of arming fighting cocks with gaffs on their both legs. Gater/Gatekeeper refers to persons who screen and receive admission-tickets issued by the cashier to a ticket buyer as a condition to gain access inside the cockpit. Goodwill Fee a special assessment for the value of intangible assets of a business such as but not limited to rental of stall spaces/tables, as part of its purchase price. Grave Offenses refer to offenses incurred with a penalty of Two Thousand Five Hundred Pesos (P2,500.00). 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 or constructively received during the taxable quarter for the services performed or to be performed for another person including discounts if determinable at the time of sales, sales return, excise tax, and value added tax/expanded value added tax (VAT/EVAT). Gross Receipts refer to the total amount the cockpit owner received from charges/fees at the gate entrance, without subtracting any costs or expenses. Hawkers ambulant vendors who sell their wares on a one-day basis. Hard Drinks/Alcoholic Drinks refers to rhums, whiskeys, brandies, and other alcoholic drinks with 10% or above alcohol content. Head Office shall refer to the main office of the banking institution indicated in the pertinent documents submitted to the Securities and Exchange Commission (SEC) and to other appropriate agencies; the city or municipality specifically mentioned in the Articles of Incorporation and other Official registration papers as being the official address of said "Head Office" shall be considered as the site thereof. Hotels include any house or building or portion thereof in which person or persons may be regularly harbored or received as transient or guest. A hotel shall be considered as living quarters and shall have the privilege to accept any number of guests and to serve food to the guest therein. Ice Storage an area that may be included in the public market to supply the need for ice. 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 such 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. Impoundable Offenses offense/violation committed in relation to motor vehicle registration, traffic regulation and Municipal Tricycle Franchise and Permit Regulations. Independent Wholesaler means a person other than the manufacturer, producer, or importer who buys commodities for resale to persons other than the end-users regardless of the quantity of the transaction. Internet it is an international computer network linking together thousands of individual networks at military and government agencies, educational institutions, non-profit organizations, industrial and financial corporations of all sizes, and commercial enterprises (called gateways or service providers) that enable individuals to access the network. The most popular features of the internet include electronic mail (e-mail), discussion groups (called the newsgroups or bulletin boards, where users can post messages and look for responses on a system called Usenet), on-line conversations (called chats), adventure and role-playing games, information retrieval, and electronic commerce (e-commerce). Internet Caf and Services any establishment offering internet services for a fee. Joint Inspection Team (JIT) is a composite team whose members come from the various LGU agencies implementing business-related regulations created and authorized by the LGU through an Executive Order or Ordinance to conduct joint inspection of business enterprises instead of inspections by individual agency. Large Cattle includes a two-year old horse, mule, ass, carabao, cow or other domesticated members of the bovine family. Lending Investor includes all persons who make a practice of lending money with interests. Levy means an imposition of an assessment, tax, fee, charge or fine. License or Permit is a right or permission granted in accordance with law or by competent authority to engage in some business or occupation or to engage in transactions. Local Chief Executive (LCE) a duly elected Municipal/City Mayor. Local Government refers to the province, city, municipality or barangay. Local Market Authorities Local Chief Executive, his duly appointed MEEDO Head the Local Treasurer, or any other Local Officer charged with the management of the day-to-day operations of the public market and/or specific aspects of such operations. Lodging House includes any house or building, or a portion thereof, which any person(s) may be regularly harbored or received as transients for compensation. Taverns or inns shall be considered as lodging houses. Manufacturer includes every person who, by physical or chemical Process, alters the exterior texture or form or inner substance of any raw material or manufactured or partially manufactured product in such manner as to prepare it for Special 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 raw material or manufactured or partially manufactured products so as to reduce it to marketable shape or prepare it for any use or industry, or who by any such process combines any such manner that the finished products of such process or manufacture can be put to partially manufacture products in their original condition could not have been put, and who in addition, alters such raw materials or manufactured or partially manufactured products for the purpose of their sale or distribution to others and not for his own use or consumption. Marginal Farmer or Fisherman refers to an individual 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 from such farming or 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. Market Premises refers to an open space in the compound; part of the market lot consisting of bare ground, not covered by the market buildings usually occupied by transient vendors especially during market days. Market Building A constructed edifice designed to stand more or less permanently, covering space of land, usually covered by a roof, more or less enclosed by walls and supported by columns, and serving as a place for commercial or trade activities. Market Stall any allocated space or booth in the public market where merchandise of any kind is sold or offered for sale, and from which a regular fee is collected on a defined periodic basis. Market Space any allocated place/area within the municipality where merchandise of any kind is sold or offered for sale in a temporary basis. Marine Products include fresh and dried fish, sea weeds, and shells like mussels, clams, shrimps, lobsters and the like. Minerals refer to naturally occurring substance that is inorganic (found in nature) whether in solid, liquid generous or any immediate state. Mineral Products shall mean things, products and prepared in workable state by simple treatment process such as washing and drying out without undergoing any chemical change or manufacturing by the owner, concessionaire or owner of mineral lands. Money Shop is an extension service unit of a banking institution usually operating in public markets with authority to accept money for deposits and extend short-term loans for specific purposes. Motorized Tricycle Operator's Permit (MTOP) is the franchise document or license to operate issued by the Sangguniang Bayan in accordance with Section 447 (3) (vi) of the Local Government Code allowing and/or permitting a qualified person, either natural or juridical to operate a tricycle transport service within the territorial limits of the municipality. Motorized Tricycle for Hire any motorcycle fitted or attached with a single wheeled side-car or any three wheeled motorized vehicle used to convey or transport passengers at a fixed rate or fare to their places of destination. Motorized 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 which run only on rails or tracks, and tractors, trailers, and traction engines of all kinds used exclusively for agricultural purposes. Motel includes any house or building or portion thereof, in which any person or persons may be regularly harbored or received as transients or guests and which is provided with a common enclosed garage or individually enclosed garages where such transients or guests may park their motor vehicles. Municipal Tricycle/Pedicab Franchising Regulatory Board (MTPFRB) an organized Body tasked to formulate/study/evaluate/assess and recommend measures to the Local Chief Executive and the Sangguniang Bayan relative to tricycle/pedicab operation. Municipal Pound is hereby established in the Local Government Unit of Kalibo at such site designated by the Local Chief Executive whose Office shall have the administration and control of the said public pound, and maintained under the supervision of a licensed Veterinarian. Municipal Waters include not only streams, lakes and tidal waves within the municipality, not being to 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 the two lines drawn perpendicularly to the general coastline from points where the boundary lines of the municipality or city touch the sea at low tide and a third line parallel with the general coastline and fifteen (15) kilometers of marine waters between them, the third line shall be equally distant from opposite shores of the respective municipalities. Non-motorized Vehicle is composed of a bicycle fitted with a single-wheel sidecar and propelled by muscular power. Operator includes the owner, manager, administrator, or any other person who operates or is responsible for the operation of a business establishment or undertaking. Parking stationary use of street, thoroughfare, space for a period during which the vehicles is not limited to the time needed to pick up or set down persons or goods. Pawnbrokers includes every person engaged in granting loans on deposits or pledges of personal property on the condition of returning the same at stipulated prices, displaying at his place of business their gilt or yellow balls or exhibiting a sign or money to loan on personal property or deposit or pledge. Peddler means any person who, either for him 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 dealer or retail dealer as provided in this title. Pedicab three-wheeled passenger vehicle, which the driver propels by peddling and usually with the cab attached to the main cycle at the side. Pension House a private, or family-operated tourist boarding house or tourist lodging house, employing non-professional domestic helpers, regularly catering to tourist and/or travelers, containing several independent rentable rooms, providing common facilities such as toilets, bathroom/showers, living and dining rooms and/or kitchen and where a combination of board and lodging may be provided. Persons means every natural or juridical being, susceptible of rights and obligations or of being the subject of legal relations. 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. Pintakasi is a special three-day cockfighting event scheduled usually on weekdays with an intended charitable institution or group as beneficiary. Pit Manager is a person who professionally or regularly manages a cockpit and cockfights therein. He may or may not be the owner of the cockpit. 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. Point means that lowest temperature at which a volatile oil will give off explosive or ignitable vapors. Pound Notice upon receipt and/or custody of the stray animal into the Municipal Pound, the Pound Officer shall post the Notice on that same date in the said Municipal Pound, the Barangay Hall, the Municipal Hall or the Kalibo Public Market stating the details and description of the animals impounded as well as the date, time and place where caught and that said stray animal will be sold at Public Auction if not claimed or redeemed within five (5) calendar days. Pound Officer person in charge of the operation, upkeep and performs the duties of Auction Officer of the Municipal Pound. Post Mortem Fee a charge/fee imposed upon examination of the body parts of animals to determine the cause of death, the character and extent of changes. Poultry Dressing Area an area servicing the poultry stalls in the wet section of the market. Principal Office the head or main office of the businesses appearing in the pertinent documents submitted to the Securities Exchange Commission (SEC) or Department of Trade and Industry (DTI) or other appropriate agencies as the case may be. Private Place includes privately owned streets or yards, rice fields or farmlands, or lots owned by an individual. Privilege means a right or immunity granted as a peculiar benefit, advantage or favor. Processing Fee payments for the services such as ocular inspection and/or verification of the real property, preparation of necessary records including cost of supplies used for transaction. Public Market a place, building or structure of any kind owned or operated by the LGU-Kalibo designated as such by the Sanggunian of that LGU-Kalibo which is dedicated to the service of the general public, and where basic food items and other commodities are displayed and offered for sale. Public market also includes market stalls, building, roads, waterways, parking spaces and other appurtenances which are integral part thereto. Public Place includes national, provincial, municipal or barangay buildings, streets, parks, plazas, or such other places open to the public. Quarry Resources means any common stone or other common mineral such as but not limited to marble, granite, volcanic, basalt, tuff and phosphate rock. Real Estate Dealer/Real Estate Lessor includes any person engaged in the business of buying, selling, exchanging, or renting property as principal and holding himself out as a full or part-time dealer in real estate or an owner of rented property or properties rented or offered to rent for an aggregate amount of One Thousand Pesos (P1,000.00) or more a year. Any person shall be considered as engaged in business as real estate dealer by the mere fact that he is the owner or sublessor of property rented or offered to rent for an aggregate amount of One Thousand Pesos (P1,000.00) or more a year. An owner of sugar lands subject to tax under Commonwealth Act Numbered Five Hundred Sixty-Seven (CA 567) shall not be considered as real estate dealer under this definition. Rectifier comprises every person who rectifies, purifies, or refines distilled spirits or wines by any process other than by original and continuous distillation from mash, wort, wash, sap, or syrup through continuous closed vessels and pipers 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 spirit, shall also be regarded as rectifier and as being engaged in the business of rectifying. Referee (Sentenciador) refers to a person who watches and oversees the proper gaffing of fighting cocks, determines the physical 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. Regular Cockfight means a cockfight held on Sundays and/or legal holidays. Regular Games/Cockfighting held at designated cockpit arena usually on weekend featuring two fighting game cocks. Rental means the value of the consideration, whether in money, or otherwise, given for the enjoyment or use of a thing. Rental Fee a charge fixed by law or agency, in the form of money or otherwise, given for the enjoyment or use of a thing. Repackers of Commodities include all persons who remove goods and commodities from the original container for repacking and selling the same at retail/wholesale basis. Residents refer to the natural persons who have their habitual residence in the locality where they exercise their civil rights and fulfill their civil obligations, and to juridical persons for whom the law or any other provision creating or recognizing them fixes their residence in a particular province, city or locality. In the absence of such law, juridical persons are residents of the province, city or municipality where they have their legal residence or principal business or occupation. Resort any place or places with pleasant environment and atmosphere conducive to comfort, healthful relaxation and rest, offering food, sleeping accommodations and recreational facilities to the public for a fee or remuneration. Restaurant refers to any place, which provides food to the public and accepts orders from them at a place. This term includes caterers. Retail means a sale where the purchaser buys the commodity for his own consumption, irrespective of the quantity of the commodity sold. Retailer refers to a person who sells commodities or goods in small quantity to ultimate consumers. Revenue includes taxes, fees and charges that state or its political subdivision collects and receives into the treasury for main purposes. Route is a point of origin and destination points connected by a chain of roads or streets over which the public utility vehicle is authorized to operate. Segregation issuance of separate Tax Declaration due to changes in property area as a result of lot splits, partition or subdivision agreed upon by landowner/s or legal heirs brought about by traversing road construction or territorial boundaries such as, barangay, municipal, etc. and natural changes like movements of river beds supported by necessary legal papers. 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. Shop an establishment engaged in selling special goods and services. Shopping Center/Mall a group of contiguous retail stores originally planned and developed as a single unit, with immediate adjoining off-street parking facilities. Slaughterhouse a place designated by law where animals for human consumption are to be killed cut-up and cleaned. Special Markets auction markets for fish, livestock, vegetable and other products, and single commodity markets located in production areas and serving as resource-based wholesale centers. Special Interest Resort refers to resorts located at appropriate seaside, sea borne, mountain, forest, lake or river sites, providing facilities and equipment for the conduct of special interest activities, wildlife, observation and bird watching, cave exploration, backpacking, hiking, camping, trail riding (either motorized or horseback), tribal visits and target shooting and hunting, theme parks, such as marine aquarium parks. Special Permit means a permit secured from the Municipal Mayor to hold cockfighting on days other than Sundays and legal holidays. Sports and Recreational Facilities include swimming pools, bowling lanes, tennis courts, pelota or squash courts, golf courses, riding ranges, shooting ranges, archery ranges, aquatic/water sports centers, fishing, water skiing and similar facilities forming part of the resort. Stray Animal an animal which is set loose, and not in complete control of its owner or the charge as in possession thereof, found roaming at large in public or private places whether fettered or not. Stallholders those who have been granted the right to use a stall/tables/space where they can display or sell their goods, commodities or food stuffs, etc. and pay rentals thereon. Store A building or structure devoted exclusively to the retail or sale of a commodity or commodities. Streets and Public Places includes national, provincial, municipal, city or barangay streets, parks, plazas, and such other places open to the public. Support Facilities service directly supportive of market operations, including, bagsakan, central collection stations for wastes, poultry dressing areas, ice storage facilities, cold storage rooms, toilets, parking areas, slaughterhouses, ice plants, warehouses and trading posts. Tax means an enforced contribution, usually monetary form, levied by the law making body on persons and property subject to its jurisdiction for the precise purpose of supporting governmental needs. Theme Parks a place or establishment which offers recreational facilities such as fun rides, games and the likes open to the public for a fee. Tourism-Oriented Establishment any establishment which is registered and licensed by the appropriate offices of the city/municipal government which caters directly to tourists, whether domestic or foreign. Tourism-Related Establishment any establishment or enterprise which may or may not be registered with the CTAO but which caters incidentally to both foreign and local travelers and tourists. Tourist Land Transport Unit any vehicle, carriage or conveyance moving on wheels or runners used on public roads or highways and catering to tourists. Tourist Water and Air Transport Operator any water craft or air conveyance catering to tourists. Travel Agency an entity which may either be a single proprietorship, partnership or corporation regularly engaged in the business of extending to individual or groups, such services pertaining to documentation of travel papers, ticketing, sales and/or accommodations, handling and/or conduct of tours within or outside the Philippines whether or not for a fee, commission or any form of compensation. Trading Post a resource-based wholesale area, situated near production and consumption areas to facilitate the distribution of livelihood products where no physical exchange of products takes place, only transactions such as payments, inquiry and briefings. Transfer changes in property ownership as a result of sales, exchange, donations, and inheritance and default supported by legal documents pertaining thereto. Tricycle is a motor vehicle consisting of a motorcycle with two (2) wheels and with an attached single-wheeled sidecar which is principally utilized for the carriage of fare paying passengers. Tricycle Body Number is that number assigned to a motorized tricycle for hire and indicated in the franchise issued by the Sangguniang Bayan, which number is painted on the front and rear portions of the sidecar. Tricycle Driver any person duly licensed by the Land Transportation Office (LTO) to drive and operate a motorcycle or a tricycle and who actually drives and controls a motorized tricycle while in operation in public streets and highways. Tricycle Operators the registered owner of a motorized tricycle as appearing in the Certificate of Registration issued by the Land Transportation Office. Tricycle Driver/Operator refer to the driver who takes charge of driving and operating the motorized tricycle and at the same time the registered owner of the same duly franchised by LGU Kalibo. Vaccination act or process to inoculate with vaccine as protection against rabies and other animal diseases. Vendor a person who sells goods, commodities or foodstuffs within the market premises. Vessel includes every type of boat, craft, or other artificial contrivances used, or capable of being used as a means of transportation on water. Video/Computer/Online Games/Audio-Video Machines a type of machine or device that uses a video monitor to display graphic images, sounds, simulated games and the like. 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 that does not accept orders and/or issues sales invoice as aforementioned shall not be considered a branch or sales office. Wharfage means a fee assessed against the cargo of a vessel engaged in foreign or domestic trade based on quantity, weight, or measure received and/or discharged by vessel. Wholesale means a sale where the purchaser buys the commodities for resale. Wholesaler a merchant middleman who sells chiefly to retailers, other merchants or industrial, institutional and commercial users mainly for resale or business use. Workers one who works in a particular area or establishment and is directly involved in the daily operation of the business such as but not limited to owner/s, manager/s and employees. Zones a contiguous land area or block, say a subdivision or barangay, where a tricycle may operate without a fixed origin or destination. Zoning Ordinance refers to the existing ordinance in this Municipality, which logically arranges, prescribes, defines and apportions a given political subdivision into specific land uses as present and future projection of needs warrant. 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 and as defined in legal dictionary. 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 manifested intent of the provision or when applied they would lead to absurd or highly improbable results. a) General Rule All words and phrases shall be construed and understood according to the common and approved usage of the language; but 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 to such technical, peculiar or appropriate meaning. b) Number Every word importing the singular number shall extend and 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 a 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 rule 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 falls on Sunday or holiday, in which case the same shall be excluded in the computation and the day following shall be considered the last day. e) References All references to chapters, articles, or sections are to the Chapters, Articles or Sections 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 Sections 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. CHAPTER II Taxes on Business, Local Taxes and Other Impositions ARTICLE A Business Taxes SECTION 2A.01. Imposition of Tax. There is hereby levied on the businesses mentioned in this Article at rates prescribed therefore. The tax is payable for every distinct establishment and one line of business or activity does not become exempt by being conducted with some other business or activity for which a tax has been paid. 1. Tax on Business (a) On manufacturers, assemblers, re-packers, 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: GROSS SALES/RECEIPTS FOR THE PRECEDING CALENDAR YEAR AMOUNT OF TAX PER ANNUM NEW Less than P10,000.00 198.00 10,000.00 or more but less than P15,000.00 264.00 15,000.00 or more but less than P20,000.00 362.40 20,000.00 or more but less than P30,000.00 528.00 30,000.00 or more but less than P40,000.00 792.00 40,000.00 or more but less than P50,000.00 990.00 50,000.00 or more but less than P75,000.00 1,584.00 75,000.00 or more but less than P100,000.00 1,980.00 100,000.00 or more but less than P150,000.00 2,640.00 150,000.00 or more but less than P200,000.00 3,300.00 200,000.00 or more but less than P300,000.00 4,620.00 300,000.00 or more but less than P500,000.00 6,600.00 500,000.00 or more but less than P750,000.00 9,600.00 750,000.00 or more but less than P1,000,000.00 12,000.00 4,000,000.00 or more but less than P2,000,000.00 16,500.00 2,000,000.00 or more but less than P3,000,000.00 19,800.00 3,000,000.00 or more but less than P4,000,000.00 23,760.00 4,000,000.00 or more but less than P5,000,000.00 27,720.00 5,000,000.00 or more but less than P6,500,000.00 31,253.50 In excess of 6,500,000.00 At the rate of 45% of 1% The preceding rates shall apply only to amount of domestic sales of manufacturers, assemblers, repackers, processors, brewers, distillers, rectifiers and compounders of liquors, distilled spirits, and wines or manufacturers of any article of commerce of whatever kind or nature. Export sales are subject to tax rates under paragraph (c) of this Article. (b) On wholesalers, distributors, or dealers in any article of commerce of whatever kind or nature in accordance with the following schedules: GROSS SALES/RECEIPTS FOR THE PRECEDING CALENDAR YEAR AMOUNT OF TAX PER ANNUM Less than P1,000.00 P20.80 1,000.00 or more but less than P2,000.00 39.30 2,000.00 or more but less than P3,000.00 60.00 3,000.00 or more but less than P4,000.00 86.20 4,000.00 or more but less than P5,000.00 120.00 5,000.00 or more but less than P6,000.00 145.10 6,000.00 or more but less than P7,000.00 171.30 7,000.00 or more but less than P 8,000.00 197.50 8,000.00 or more but less than P10,000.00 223.70 10,000.00 or more but less than P15,000.00 264.00 15,000.00 or more but less than P20,000.00 329.50 20,000.00 or more but less than P30,000.00 396.00 30,000.00 or more but less than P40,000.00 528.00 40,000.00 or more but less than P50,000.00 792.00 50,000.00 or more but less than P75,000.00 1,188.00 75,000.00 or more but less than P100,000.00 1,584.00 100,000.00 or more but less than P150,000.00 2,244.00 150,000.00 or more but less than P200,000.00 2,904.00 200,000.00 or more but less than P300,000.00 3,960.00 300,000.00 or more but less than P500,000.00 5,280.00 500,000.00 or more but less than P750,000.00 7,992.00 750,000.00 or more but less than P1,000,000.00 10,560.00 1,000,000.00 or more but less than P2,200,000.00 12,000.00 In excess of 2,200,000.00 At the rate of 60% of 1% The businesses 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 the rate of one-half (1/2) of the rates prescribed under subsections (a), (b), and (d) of this Section; (1) Rice and Corn; (2) Wheat, cassava flour, meat, dairy products, locally manufactured, processed or preserved food, sugar, salt and other agricultural, marine and fresh water products, whether in their original state or not; (3) Cooking oil and cooking gas; (4) Laundry soap, detergents, and medicines; (5) Agricultural implements, equipment and post-harvest facilities, fertilizers, pesticides, insecticides, herbicides 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 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 ANNUAL P400,000.00 or less 2.4% More than P400,000.00 1.80% The rate of 2.4% shall be imposed on sales not exceeding Four Hundred Thousand Pesos (P400,000.00), while the rate of 1.80% per annum shall be imposed on sales in excess of Four Hundred Thousand Pesos (P400,000.00) and above. Barangays however, shall have the exclusive power to levy taxes on stores whose gross sales or receipts of the preceding calendar year do not exceed Thirty Thousand Pesos (P30,000.00) subject to existing laws and regulations. (e) On contracts and other independent contractors, and business establishments principally rendering or offering and rendering services as defined in this code including those as herein enumerated including but not limited to the following: Accounting Services/Bookkeeping Services Advertising agencies Assaying laboratories Barber Shop Battery charging services Binding services Blacksmith Belt and buckle shop Booking offices or local exchange (except imported film) Breeding of gamecocks and other sporting animals belonging to others Business agent Business management services Carpentry shops Chainsaws operators Collecting agencies Commercial or immigration broker Computer repair shop/computer shops/service centers Construction and/or repair shops of motor vehicles, motorcycle-for-hire, bicycles and/or tricycles Delivery services Drafting and architectural services Employment agencies, job placement or recruitment agency Escort services & other tourist-oriented services Garages Gun shop Goldsmith/silversmith Grinding center Ground Handling Hemp-grading establishments Hotels, resorts, lodging, houses, inns, apartels, motels, pension houses, boarding houses, etc. Ice and cold storage Indenter or indent services Janitorial services Judo-karate Schools Keysmith/locksmith Landscaping Lathe machine shops Laundry shop Legal and other professional services Lumber yards Meteography services Medical, dental & clinics Milling services On Private detective agency/security Operators of rice and corn mills Painting shops Parking lots/Terminals Pedicabs, operators or proprietors Perma press establishments Persons engaged in the sound and light system Pest Control Private hospitals Promotional services Public ferries Public warehouses or bodegas Purchasing agencies Real Estate services Real Estate Develop Rental of equipment, furniture, bicycle, motorcycles, vehicles, skates, tractors, and other agricultural implements Repair or welding shops Repair services or household appliances, typewriters, etc. Roasting of pigs, fowls and sold for retail Sculptor shops Shipyards for repairing ships for others Shoe repair shop Shop for shearing animals Sound system service Staples Tailoring or dress shops Tarpaulin Printing Tinsmiths Transloading stations Transportation terminals Travel agency Upholstery shop and/or wood carving Vaciador shops Video Tape coverage Vocational schools including driving and IBM schools Vulcanizing shops Warehousing forwarding services Watch repair center or shops White and blueprinting, recopying or duplicating services Xerox copying, mimeographing and typing services All other contractors and service establishments WITH GROSS SALES/RECEIPTS FOR THE PRECEDING CALENDAR YEAR AMOUNT OF TAX PER ANNUM Less than P5,000.00 P33.00 5,000.00 or more but less than 10,000.00 73.20 10,000.00 or more but less than 15,000.00 124.85 15,000.00or more but less than 20,000.00 198.00 20,000.00 or more but less than 30,000.00 330.00 30,000.00 or more but less than 40,000.00 462.00 40,000.00 or more but less than 50,000.00 660.00 50,000.00 or more but less than 75,000.00 1,056.00 75,000.00 or more but less than 100, 000.00 1,376.00 | 100,000.00 or more but less than 150,000.00 2,376.00 150,000.00 or more but less than 200,000.00 3,168.00 200,000.00 or more but less than 250, 000.00 4,356.00 250,000.00 or more but less than 300,000.00 5,544.00 300,000.00 or more but less than 400,000.00 7,392.00 | 400,000.00 or more but less than 500,000.00 9,900.00 500,000.00 or more but less than 750,000.00 11,100.00 750,000.00 or more but less than 1,000,000.00 42,300.00 1,000,000.00 or more but less than 2,000,000.00 13,800.00 In excess of 2,000,000.00 At the rate of 60% of 1% (f) Banks and other financial institutions, including non-bank financial intermediaries, lending investors, finance and investment companies, pawnshops, money shops, insurance companies, stock markets, stock brokers and dealers in securities and foreign exchange, at the rate of 60% of 1% on the gross receipts of the preceding calendar year derived from interests, commissions and discounts from lending activities, income from financial leasing, dividends, rentals on property, and profits from exchange of sale property, insurance premium. For this purpose, gross receipts of banks and banking institutions shall only include the following: 1. Interest from loans and discounts this represents interest earned and actually collected on loans and discounts. The following is a breakdown: i. Discounts earned and actually collected in advance on bills discounted; ii. Interest earned and actually collected on demand loan; iii. Interest earned and actually collected on time loans, including the earned portions of interest collected in advance; and iv. Interest earned and actually collected on mortgage contracts receivable. 2. Interest earned and actually collected on interbank loans; 3. Rental of property this represents the following rental income: (i) Earned portion of rental collected in advance from lessees of safe deposit box; (ii) Rental earned and actually collected from lessees on bank premises and equipment. 4. Income earned and actually collected from acquired assets; 5. Income from sale or exchange of assets and property; 6. Cash dividends earned and received on equity investments; 7. Bank commissions from lending activities; and 8. Income component of rentals from financial leasing. At the time of the annual payment of the tax due, the Head Office or Branch of a bank shall submit to the Municipality of Kalibo a notarized Joint Statement of Annual Income (Schedule of Annual Income) for the preceding calendar year, in accordance with a sample form hereto attached as Annex which shall be signed by a designated Officer of the Head Office and by the Branch Manager. All other income and receipts of banks and banking institutions not otherwise enumerated above shall be excluded from the taxing authority of the municipality, such as: 1. Interest earned under the expanded foreign currency deposit system; 2. Interest accumulated by lending institutions on mortgages insured under Republic Act No. 580, as amended otherwise known as Home Financing Act; and 3. Receipts from filing fees, service and other administrative charges. Non-Separability of Banking Business. Activities which are inherent, related, necessary or incidental to the banking business shall be treated as one business activity subject to the same tax thereon, which shall be computed on the basis of the combined gross receipts of all said banking activities, as defined above. In view thereof, the provisions of Article 242 of the IRR requiring a person or entity to get a separate mayor's permit for each business activity shall not apply to the banking activities, as defined above. (g) On commercial livestock farm, fishponds and other producers of agricultural, marine and aquatic products in accordance with the following schedule: WITH GROSS SALES/RECEIPTS FOR THE PRECEDING CALENDAR YEAR AMOUNT OF TAX PER ANNUM Less than P10,000.00 P98.50 10,000.00 or more but less than P15,000.00 132.00 15,000.00 or more but less than 20,000.00 181.00 20,000.00 or more but less than 30,000.00 264.00 30,000.00 or more but less than 40,000.00 396.00 40,000.00 or more but less than 50,000.00 494.20 50,000.00 or more but less than 75,000.00 792.00 75,000.00 or more but less than 100,000.00 989.50 100,000.00 or more but less than 150,000.00 1,320.00 150,000.00 or more but less than 200,000.00 1,649.50 200,000.00 or more but less than 300,000.00 4,109.50 300,000.00 or more but less than 500,000.00 3,300.00 500,000.00 or more but less than 750,000.00 4,800.00 750,000.00 or more but less than 1,000,000.00 6,000.00 1,000,000.00 or more but less than 2,000,000.00 8,249.50 2,000,000.00 or more but less than 3,000,000.00 9,900.00 3,000,000.00 or more but less than 4,000,000.00 11,988.00 4,000,000.00 or more but less than 5,000,000.00 13,860.00 5,000,000.00 or more but less than 6,500,000.00 14,624.75 In the excess of 6,500,000.00 At the rate of 2.49% of 1% (h) On any business at the rate of 1.65% of gross sales receipt of the preceding calendar year but not less than the amount indicated in the following schedule: MINIMUM TAX PER ANNUM 1. On cafes and cafeteria, ice cream and other refreshment, parlors, carinderias or restaurants, soda, fountain bars, food caterers: a. Cafe and cafeteria 240.00 b. Ice cream and other refreshment parlors and soda fountain bars 360.00 c. Carinderias 600.00 d. Restaurants 1,440.00 e. Food Caterers 4,800.00 f. Food Stand/Stalls/Cart 550.00 2. On privately-owned public markets 1,200.00 3. On real estate dealers, subdivision operators, and lessors of real estate 720.00 4. On private cemeteries and memorial parks 2,400.00 5. On boarding houses 300.00 6. On the business of dealers and retailers of fermented liquors, distilled spirits, wines and tuba a. Imported wines 2,400.00 b. Domestic wines 1,200.00 c. Fermented 1,200.00 d. Tuba and the like 420.00 7. On tobacco dealers a. Retail leaf tobacco dealers 120.00 b. Wholesale leaf tobacco dealers 240.00 c. Retail Manufactured tobacco dealers (cigars and cigarettes) 300.00 8. On amusement places a. Day and night club 7,200.00 b. Day club and night club 4,800.00 c. Cocktail lounge or bar 1,920.00 d. Cabaret and dancehall 2,400.00 e. Bathhouse or swimming pool/ resort and other similar places 600.00 f. Skating rink 600.00 g. Billiard and pool hall 600.00 h. Bowling alley 1,200.00 i. Circus, carnival or the like 1,200.00 j. Merry-go-round, roller coaster, ferris wheel, and other similar contrivances 600.00 k. Shooting gallery and other contrivances for recreation 240.00 l. Vaudeville and show 1,320.00 m. Boxing stadium 1,200.00 n. Boxing contest 600.00 o. Cockpit 7,200.00 p. Bingo/On-Line Bingo 7,200.00 q. Race track 4,800.00 r. Theaters and cinema houses: Video operators per machine 1-5 units 90.00 6 and above 120.00 s. Traveling Video shows 600.00 t. Theaters: Non-aircon 2,400.00 Aircon 6,000.00 9. On amusement devices: a. Operators jukebox machines 120.00 b. Sing-a-long/karaoke/videoke 120.00 10. On golf links 7,200.00 11. Local Government Units, payment shall be made to the Municipality having the largest area. Exclusion: Extractions of the following are excluded from the coverage of the tax herein: a. Mineral products such as ordinary stones, sand, gravel, earth and quarry resources. b. Indigenous petroleum such as mineral oil, hydro carbon gas, bitumen, crude asphalt, mineral gas, and all other similar naturally-associated substances. 12. On any business not specified above in accordance with the following schedule: WITH GROSS SALES/RECEIPTS FOR THE PRECEDING CALENDAR YEAR IN THE AMOUNT OF AMOUNT OF TAX PER ANNUM Not over P20,000.00 27% Over P20,000.00 but not over 50,000.00 plus .50% of excess over 20,000.00 60.00 Over P50,000.00 but not over 100,000.00 plus .75% of excess over 50,000.00 240.00 Over P100,000.00 but not over 200,000.00 plus 1.00% of excess over 100,000.00 660.00 Over P200,000.00 but not over 500,000.00 plus 1.25% excess over 200,000.00 1,860.00 Over P500,000.00 but not over 750,000.00 plus 1.50% of excess over 500,000.00 6,360.00 Over P750,000 but not over 1M plus 1.75% of excess over 750,000.00 10,860.00 Over 1 Million plus 2.00% of excess over 1M 16,110.00 SECTION 2A 02. Exemption. The following business shall not be subject to any local tax imposed in this Code. (a) Those engaged in the production, manufacture, refinery, distribution or sale of oil, gasoline and other petroleum products; and, (b) Business enterprises certified by the Board of Investment (BOI) as pioneer or non-pioneer for a period of six (6) and (4) years, respectively, from the date of registration. SECTION 2A.03. Computation of Tax for Newly Started Business. In the case of newly started business under this Section 2A.01 (a), (b), (c), (d), (e), (f), (g) and (h) above; the tax shall be fixed by the quarter. The initial tax for the quarter in which the business starts to operate shall be 1/4 of 1/10 of 1.2% of the rate of capital investment. In the succeeding quarter or quarters, in case where the business open before the last quarter of the year, the tax shall be based on the gross sales or receipts for the preceding quarter of 1/4 of the rates fixed therefore by pertinent schedules in Section 2A.01 (a), (b), (c), (d), (e), (f), (g), and (h) above. In the succeeding calendar year regardless of when the business started to operate, the tax shall be based on the gross sales or receipts for the preceding calendar year or any fraction thereof as prescribed in the pertinent schedules in the Article. SECTION 24.04. Computation and Payment of Tax on Business. (a) The taxes imposed herein shall be payable annually for very separate or distinct establishment or place where business subject to the tax conducted and one line of business does not become exempt by being conducted with some other businesses for which such tax has been paid. The tax or a business must be paid by the person conducting the same. (b) In cases where a person conducts or operates two or more of the related businesses mentioned in Section 2A-01 which subject to the same rate of tax, 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 or more businesses mentioned in the aforesaid section which are subject to different rate of tax, the gross sales/receipts of each business shall be separately reported and the tax thereon shall be computed on the basis of the appropriate schedule. SECTION 2A.05. Situs of the Tax. For purposes of collection of tax, the following shall apply: SECTION 2A.05.01. Banks and Banking Institutions. a) All transactions filed with or negotiated in the branch shall be recorded in said branch and the gross receipts derived from said transactions shall be taxable by the LGU-Kalibo where such branch is located. This rule shall be applied to: (i) Transactions negotiated with and approved by the Branch Manager under his own authority; or (ii) Transactions filed and negotiated in the branch but being beyond the approving authority of the Branch Manager are forwarded to the Head Office for final approval; (iii) Transaction where the stated address in the loan application of the borrower is the city or municipality where the Bank has a branch, in which case the Head of Office upon approval of the loan shall credit the transaction to the Bank Branch. b) The gross receipts derived from transactions made by the Head Office, except gross receipts recorded in the branches shall be taxable by the city or municipality where said Head Office is located. c) In case there is a transfer or relocation of the Head Office or of any branch to another city or municipality, the bank shall give due notice of such transfer or relocation to the chief executives of the cities or municipalities concerned within fifteen (15) days after such transfer or relocation is affected. As used herein, the term "banks or banking institutions" shall refer to persons or entities engaged in lending of funds obtained from the public through the receipt of deposits on the sale of bonds, securities or obligations of any kind and all entities regularly conducting such operations. The term "banks" and "banking institutions" are synonymous and inter changeable. For purposes of this Ordinance, banks shall be classified as follows: (1) Commercial Banks; (2) Thrift Banks composed of: i. Savings and Mortgage Banks; ii. Stock Savings and Loan Associations; iii. Private Development Bank. (3) Regional Unit Banks consisting of rural banks; (4) Specialized and unique Government Banks like the Development Bank of the Philippines, which are governed by their respective charters; (5) Other classes of banks as may be authorized by the Monetary Board of the Central Bank of the Philippines (Bangko Sentral ng Pilipinas); (6) Branches of the above-cited banks which have been authorized to be established nationwide by the Monetary Board of the Bangko Sentral ng Pilipinas (BSP). Banking institutions include the following: (1) Entities regularly engaged in the lending of funds or purchasing or receivables of other obligations with funds obtained from the public through the issuance, endorsement or acceptance of debt instruments of any kind for their own account, or through the issuances of certificates of assignments or similar instruments with recourse, trust certificates, or of reproaches agreements, whether any of these means of obtaining funds from the public is done on a regular basis or only occasionally; (2) Entities regularly engaged in the lending of funds which received deposits only occasionally; and (3) Trust companies, building and loan associations, non-stock savings and loan associations. SECTION 2A.05.02. Business. (a) Definition of Terms 1. Principal Office the head or main office of the businesses appearing in the pertinent documents submitted to the Securities and Exchange Commission (SEC) or Department of Trade and Industry (DTI) or other appropriate agencies as the case may be. The locality specifically mentioned in the Articles of Incorporation or official registration papers as being the official address of said principal office shall be considered as the situs thereat. In case there is a transfer or relocation of the principal office to another locality or to other place not within the jurisdiction of the locality, it shall be the duty of the owner, or operator or manager of the business to give due notice of such transfer or relocation to the Mayor within fifteen (15) days after such transfer or relocation effected. 2. Branch or Sales Office a fixed place in a locality, which conducts operation of the businesses or an extension of the principal office. 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 invoice independent of a branch with sales office, shall be considered as a sales office. 3. Warehouse Buildings 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 that does not accept orders and/or issue sales invoice 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. On-site sales of commercial quantity made in experimental farms shall be similarly imposed the corresponding tax under Article A, Chapter II of this Code and allocated in paragraph (b) of Sec. 2A.04. (b) Sales Allocation 1. All sales made by a branch or sales office or warehouse located in this locality shall be taxable herein. 2. In case the Principal Office is located in this locality, all sales recorded in the principal office and those in other location where there is no branch or sales office or warehouse shall be taxable in this locality. 3. (3-a) If the principal office is located in this locality and the factory, project office, plant or plantation is located in another LGU, 30% of sales recorded in principal office shall be taxable by the LGU. (3-b) If the factory, project office, plant or plantation is located in this locality and the principal office is located in another LGU, 70% of the sales recorded in the principal office shall be taxable herein. This sales allocation in (3-a) and (3-b) above shall not apply to experimental farms. (3-c) If the plantation is located in this locality and the factory is located in another locality, 40% of the 70% sales in paragraph 3-b shall be taxable herein. On the other hand, if the factory is located in this LGU 60% of 70% sales mentioned in paragraph 3-b shall be taxable herein. (3-d) If the factory, project office, plant or plantation is located in this Locality and the other factories, project offices, plants or plantation are located in other location, this locality shall tax the sales in proportion to the volume production in the factory, project office, plant or plantation located in this locality during the tax period. In the case of project office or services and other independent contractors, the term of "production" shall refer to the costs of projects actually undertaken during the tax period. 4. All sales made by the factory, project office, plant or plantation located in this locality shall be recorded in the branch or sales office, which is similarly located herein, and shall be taxable by this locality. 5. In the case of manufacturers or producers, which engage the services of an independent contractor to produce or manufacture some of their products, the foregoing rules on the situs of taxation shall apply. However, the factory or plant and warehouse of the contractor utilized for the production and storage of manufactured products shall be considered as factory or plant and warehouse of the manufacturers. 6. (6-a) All route sales made in this locality where manufacturers, producers, wholesalers maintain a branch or sales office or warehouse shall be recorded in the branch or sales office or warehouse and shall be taxable herein. (6-b) This locality shall tax the sales of products withdrawn by route trucks from the branch, sales office or warehouse located herein but sold in another locality. SECTION 2A.06. Accrual of Payment. Unless specifically provided in the Article, the taxes imposed herein shall accrue on the first (1st) day of January of each year. SECTION 2A.07. Time of Payment. The taxes imposed herein shall be paid within the first twenty (20) days of February or of each subsequent quarter, as the case may be. The Sangguniang Bayan may, for a justifiable reason or cause, extend the time for payment of such taxes without surcharges or penalties but only for the period not exceeding six (6) months. When the 20th day of the month falls on Saturday and Sunday, the deadline of payment will be on Friday before the 20th day of the month. SECTION 2A.08. 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 25% of the original amount of tax due, such surcharge to be paid at the time and in the same manner as the tax due. A Compromise Agreement may be made between the delinquent taxpayer and the locality thru the Mayor or Local Treasurer or their authorized representative in accordance with the rules, policies and guidelines that will be promulgated by the Sangguniang Bayan thru a resolution enacted appurtenant thereto. This includes delinquent taxes, surcharges and interests on unpaid taxes. SECTION 2A.09. Interest or Unpaid Taxes. In addition to the surcharge imposed herein, there shall be imposed an interest of 2% per month of the unpaid taxes, fees or charges including surcharges, until such amount is fully paid but in no case shall the total interest on the unpaid amount or 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 2A.10. Administrative Provisions. (a) Requirement Any person who shall establish, operate or conduct any business, trade or activity mentioned in this Article in this locality shall first obtain a Mayor's Permit and pay the fee therefore and the business tax imposed under this Article. (b) Issuance and Posting of Official Receipt The Local Treasurer shall issue official receipt upon payment of the business tax. Issuance of the said official receipt shall not relieve the taxpayer from any requirement imposed by the different departments of this locality and shall not be considered a permit to operate without the duly issued Mayor's Permit as approved by the Mayor or his authorized representative. Every person issued an official receipt for the conduct of a business or similar undertaking shall keep the same conspicuously posted in plain view at the place of business or undertaking. If the individual has no fixed place of business or office, he shall keep the Official Receipt in his person. The Official Receipt shall be produced upon demand by the Mayor, Local 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 time, prepare and issue sales or commercial invoices and receipts serially numbered in duplicate, showing among others, their names or 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 requirements of BIR for determination of national internal revenue taxes shall be sufficient for purposes of this Code. Invoices or receipts issued in pursuance of the business or any similar undertaking shall be presented to the office of the Local Treasurer for appropriate recording and reference during the conduct of an examination of business establishment. (d) Sworn Statement of Gross Receipts or Sales Operator 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 Article, any person engaged in business subject to the business tax based on gross sales and/or receipts shall submit a sworn statement of his gross sales/receipts for the preceding CY or quarter in such name and form as may be prescribed by the Local 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 and/or subsidiaries for his business, the Local 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) Issuance of Certification The Local Treasurer may, upon presentation of satisfactory proof that the original Official 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 One Hundred Pesos (P100.00). (f) Transfer of Business to Other Location Any business for which a Local 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 locality without the payment of additional tax during the period for which the payment of the tax was made. (g) Retirement of Business Any person natural or juridical, subject to the tax on business under this Article shall, upon termination of the business, surrender to the Local Treasurer the official receipt issued for payments of business tax and submit a sworn statement of the gross sales or receipts for the current calendar year or quarter 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 contemplated in this Article. Unless stated otherwise, 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 this locality for record purposes on the course of the renewal of the permit or license to operate the business. The Local Treasurer shall see to it that the payment of taxes of a business is not avoided by simulating the termination or retirement thereof. For this purpose, the following procedural guidelines shall be strictly observed: (1) The Local Treasurer shall assign every application for the termination or retirement of business to an inspector in the office who shall go to address of the business on record to verify if it is really no longer operating. If the Inspector finds that the business is simply placed under a new name, manager and/or new owner, the Local Treasurer shall recommend to the Local Chief Executive the disapproval of the application of the termination or retirement of said business; Accordingly, the business continue to become liable for the payment of all taxes, fees, and charges imposed therein under existing local tax ordinances; and (2) (a) 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 in the amount of One Hundred Ten Pesos (P110.00). (a) If it is found that the retirement or termination of the business is legitimate and the tax due therefrom is less than the tax due for the calendar 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. (b) The permit issued to a business retiring or terminating its operations shall be surrendered to the Business Permit and Licensing Division furnished the MTO who shall forthwith cancel the same and record such cancellations in his books and issue the corresponding Certificate of Termination upon payment of One Hundred Pesos (P100.00) to the Municipal Treasurer's Office. (h) 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. (i) Presumed Income Level (PIL) When declared gross receipt of the preceding year is considerably reduced to avoid payment of higher taxes due the LGU of Kalibo, thru the Local Treasurer or his duly representative may/shall adopt/use the Presumed Income Level (PIL) method of determining the reasonable receipt of a certain business entity using applicable income indicator. (j) Books of Accounts Any person doing business within the territorial jurisdiction of the Locality of Kalibo shall keep books of accounts wherein all transactions and result of business operation are shown and from which all taxes, charges and fees due the Locality of Kalibo may readily and accurately be determined any time of the year. Provided, however, that any such person who already keeps books of accounts in pursuance with the provisions of the National Internal Revenue Code (NIRC), shall no longer be required to keep separate books for purposes of this Ordinance. (k) Penalty for Failure to Present Books of Accounts Any taxpayer who fails or refuses to present the books of accounts of his business for examination shall be fined not less than Six Hundred Pesos (P600.00) nor more than One Thousand Two Hundred Pesos (P1,200.00) or imprisonment of not less than fifteen (15) days nor more than one (1) month or both at the discretion of the Court and to the Administrative penalty prescribed hereunder for every year, in addition to whatever surcharges, interests, taxes or fees as may be due, based on the declared annual gross receipts or sales for the corresponding year: Less than P1,000.00 P110.00 P10,000.00 or more but less than P50,000.00 220.00 P50,000.00 or more but less than P100,000.00 440.00 P100,000.00 or more but less than P200,000.00 660.00 P200,000.00 or more but less than P500,000.00 880.00 P500,000.00 or over 1,100.00 The above-mentioned failure or refusal to present the required books of accounts for examination shall ipso facto be a ground for the closure of the business establishment concerned. Examination of Books of Accounts may be waived by the Locality of Kalibo if Gross Sales/Receipt declaration is 10% higher than the preceding year. (l) Failure to Pay Account Due Any taxpayer who fails or refuses to pay her/his account due after three demand letters shall cause the LGU to close/padlock the stall and subject or open the same to bidding to interested occupant without prejudice however to payment of the delinquent local taxes, fees and charges including related surcharges and interest or the LGU thru the Municipal Treasurer shall impose administrative sanction through distraint of goods, chattels or effects to cover delinquent taxes/fees/charges due. Distraint property shall be sold at public auction complying procedures in the Revenue Code provided by the LGC of 1991. SECTION 2A.11. Penalty. Any violation of the provisions of this Article shall be punished by a fine of not less than One Thousand One Hundred Pesos (P1,100.00) nor more than Two Thousand Five Hundred Pesos (P2,500.00) or imprisonment of not less than one (1) month nor more than six (6) months or both, at the discretion of the court. ARTICLE B Community Tax SECTION 2B.01. Imposition of Tax. a) Every inhabitant of the locality eighteen (18) years of age or over who has been regularly employed on a wage or salary basis for at least thirty (30) consecutive working days during any calendar year, or who is engaged in business or occupation, or who owns real property with an aggregate assessed value of One Thousand Pesos (P1,000.00) or more, or who is required by law to file an income tax return shall pay an annual Community Tax of Five Pesos and Fifty Centavos (P5.50) and the annual additional tax of One Peso and Ten Centavos (P1.10) for every One Thousand Pesos (P1,000.00) of income regardless of whether from business, exercise of profession or from property which in no case shall exceed Five Thousand Pesos (P5,000.00). In the case of husband and wife, the additional tax herein imposed shall be based upon the total income derived from the total property owned by them and the total gross receipts of earnings derived by them. b) Every corporation no matter how created or organized, whether domestic or resident foreign, engaged in or doing business in the locality shall pay an Annual Community Tax of Five Hundred Fifty Pesos (P550.00) and an annual additional tax, which in no case shall exceed Ten Thousand Pesos (P10,000.00) in accordance with the following schedule: (1) For every Five Thousand Pesos (P5,000.00) worth of real property in the locality owned by it during the preceding year based on the valuation or assessed value used for the payment of the real property tax under existing laws found in the assessment rolls of this municipality where the real property is situated Two Pesos and Twenty Centavos (P2.20); (2) For every Five Thousand Pesos (P5,000.00) of gross receipts of earnings derived by it from its business during the preceding year Two Pesos and Twenty Centavos (P2.20). The dividends received by a corporation from another corporation however, shall for the purpose of the additional tax, be considered as part of the gross receipts of said corporation. SECTION 2B.02. Exemptions. The following are exempt from the payment of Community Tax. (a) Diplomatic and consular representatives; and (b) Transient visitors when their stay in the locality do not exceed three (3) months. SECTION 2B.03. Time and Manner of Payment. Penalties for delinquency. (a) The Community Tax shall accrue on the first (1st) day of January of each year, which shall be paid not later than the last day of February of each year. 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 person reaches the age of eighteen (18) years or loses the benefit of exemption on or before the last day of March, he shall have twenty (20) days to pay the community tax without becoming delinquent. Persons who come to reside in the locality or reach the age of eighteen (18) years on or after the first (1st) day of July of any year or who ceases to belong to an exempt class on or after the same date, shall not be subject to the Community Tax for that year. (b) Corporations established and organized on or before the last day of June shall be liable for the community tax for that year. Corporations established or organized on or before the last day of March shall have twenty (20) days within which to pay the 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. If the tax is not paid within the time prescribed above, there shall be added to the unpaid amount an interest of 24% per annum from the due date until it is paid. SECTION 2B.04. Place of Payment. a) The Community Tax shall be paid to the Local Treasurer; b) The Local Treasurer may deputize Barangay Treasurers in this locality to collect the Community Tax payable by individual taxpayers and shall be extended only to Barangay Treasurers who are competent and properly bonded in accordance with applicable laws; c) The additional community tax of any person natural or juridical based on sales or gross receipts of branch, sales office or warehouse located in this locality shall likewise be paid to the Local Treasurer; d) No person residing in this locality shall pay his Community Tax to other cities or localities. Any person, natural or juridical who pays Community Tax to any other city or locality shall remain liable to pay such tax to this locality; e) It shall be unlawful for any City or Local Treasurer or their representatives to collect or accept payment of community tax from resident of this locality or juridical persons whose principal office is located in this locality. SECTION 2B.05. Administrative Provisions. a) 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 Five Pesos and Fifty Centavos (P5.50). b) When an individual subject to the community tax acknowledges any document before a notary public, takes the 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 or fee; receives any money from any public fund; transacts any official business; or receives any salary or wage from any person or corporation, it shall be the duty of any persons, 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 voter. c) 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 is made or business done, to require such corporation to exhibit the Community Tax Certificate. d) 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 (15th) of April each year, in which case, the certificate issued for the preceding year shall suffice. e) Acquisition of Community Tax Certification: Distribution of Proceeds. (1) The Local Treasurer shall secure thru proper requisition, duly approved by the Mayor, the Community Tax Certificates from the Bureau of Internal Revenue thru the Provincial Treasurer/Bureau of Local Government Finance (BLGF) in accordance with the prescribed regulations. The Treasurer shall see to it the sufficient stock of Tax Certificates is always available in his custody. The proceeds of the tax shall accrue to the general funds of this LGU-Kalibo and Barangays except a portion thereof which shall accrue to the general fund of the National Government to cover the cost of printing and distribution of the forms and other related expenses. The Local Treasurer shall remit to the national treasurer the said share of the national government in the proceeds of the tax within ten (10) days after the end of each quarter. (2) The Local Treasurer shall deputize the Barangay Treasurer to collect the Community Tax in their respective jurisdiction: Provided, however, that said Barangay Treasurer shall be bonded in accordance with existing laws. (3) The proceeds of the community tax actually and directly collected by the Local Treasurer shall accrue entirely to the general fund of this LGU-Kalibo. However, the proceeds of the community tax collected through the barangay treasurers shall be apportioned as follows: (a) Fifty Percent (50%) shall accrue to the general fund of the Locality (b) Fifty Percent (50%) shall accrue to the barangay where the tax is collected. f) Every taxpayer paying the Community Tax shall be required to submit a Sworn Statement declaring the information required in the preparation and issuance of the Community Tax Certificate to the Local Treasurer who shall keep a file therefore. g) The Local Treasurer may continue to use the unissued Residence Certificates, BIR Form 0016, still in his possession, until the same are exhausted and/or pending receipt of the new Community Tax Certificates. For this purpose, he shall super impose or clearly mark the face of the Certificate the words "Community Tax Certificate" and the maximum amount of additional tax payable by individual and corporate taxpayers shall be changed from P3,000.00 to P5,000.00 and from P6,000.00 to P10,000.000, respectively. h) Violation of any provision of this Ordinance or the fraudulent use of the Community Tax Certificate herein provided shall be punishable of a fine of not less than Two Thousand Five Hundred Pesos (P2,500.00), or imprisonment of not less than one month nor more than six (6) months, or both, at the discretion of the Court. ARTICLE C Tax on Forest Concessions and Forest Products SECTION 2C.01. Definitions. When used in the Article. (a) Forest Products means timber, pulpwood, chip wood, firewood, fuel wood, and minor forest products such as bark, treetops, resins, gum, wood, oil, honey, nipa, rattan, or other forest growth such as grass, shrub, and flowering plants, the associated water, fish, game, scenic, historical, recreational and geologic resources in forestlands. (b) Forest Lands includes the public forest, the permanent forest or the forest reserves or forest reservations. SECTION 2C.02. Imposition of Tax. There is levied a tax on forest concessions and forest products at a rate of 2.2% of the annual gross receipts of the concessionaire/taxpayer during the preceding year. SECTION 2C.03. Time of Payment. Tax imposed herein shall be paid from January until the first twentieth (20th) day of February or of each subsequent quarter as the case may be. The Sangguniang Bayan may, for a justifiable reason or cause, extend the time for payment of such taxes without surcharge or penalties, but only for a period not exceeding six (6) months. SECTION 2C.04. Surcharge for Late Payment. Failure to pay the tax prescribed in this Article within the time required shall subject the tax payer to a surcharge of 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 2C.05. Interest on the Unpaid Tax. Failure to pay the tax prescribed in this Article within the time required shall subject the tax payer to a surcharge of 25% of the original amount of tax due, such interest to be paid at the same time and in the same manner as the tax due. ARTICLE D Special Levy on Lands SECTION 2D.01. Special Levy. 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 2D.02. Imposition of Levy. A special levy is hereby imposed on the lands specially benefited by public works projects or improvements funded by the locality at a rate not exceeding 66% of the actual cost of such projects and improvements, including the cost of acquiring land and such for real property in connection therewith. SECTION 2D.03. Exemption. 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 thereof has been granted for consideration or otherwise to a taxable person. (b) Charitable institutions, churches, person ages or convents appurtenant thereto, and all lands exclusively used for religious, charitable or educational purposes; and (c) Only registered cooperatives as provided for under R.A. 6938. The special levy shall not also apply to the remainder of the land portions of which have been donated to the locality for the construction of such projects or improvements. SECTION 2D.04. Time of Payment. The special levy shall be paid within the quarter following the effectivity of the ordinance imposing such levy. SECTION 2D.05. Collection and Accrual of Proceeds. Collection of special levy on land shall be the responsibility of the Local Treasurer. The proceeds shall accrue to the General Fund of the Locality. SECTION 2D.06. Administrative Provisions. (a) Ordinance Imposing a Special Levy A 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 numbers 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 Sangguniang 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 Sangguniang Bayan shall conduct a public hearing thereon, notify in writing the owner of the real property to be affected or the person 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 book of the Local Assessor, or its current assessed value as fixed by said assessor, if the property does not appear of record in his books. Upon the effectivity of the ordinance imposing special levy, the Local Assessor shall forthwith proceed to determine the 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 case. (d) Taxpayer's Remedies against Special Levy Any owner of real property affected by a special levy or any person having a legal interest there in may, within sixty (60) days from the date of receipt of the written notice of assessment of the special levy, appeal to the Provincial Board of Assessment Appeals by filing a petition under oath in the prescribed form for the purpose, together with copies of the tax declarations and such affidavits or documents submitted in support of the appeal. ARTICLE E Tax on Peddlers SECTION 2E.01. Imposition of Tax. There is hereby levied an annual tax on peddlers engaged in the sale of any merchandise or article of commerce within the locality at a rate of Seventy-Five Pesos (P75.00) per peddler. SECTION 2E.02. Time of Payment. The tax herein imposed shall be payable on or before the first twentieth (20th) day of February. An individual who will start to peddle merchandise or article of commerce after February twenty (20) shall pay the full amount of the tax before engaging in such activity. SECTION 2E.03. Surcharge for the Late Payments. Failure to pay the tax prescribed in this Article within the time required shall subject the taxpayer for a surcharge of 25% of the original amount of tax due, such surcharge to be paid at the same time and the same manner on the tax due. SECTION 2E.04. Interest on the unpaid Tax. In addition to the surcharge imposed herein, there shall be imposed an interest of 2% per month of the unpaid tax including surcharge until such amount is fully paid but in no case shall the total interest on the unpaid amount or portion thereof exceed thirty-six (36) months. SECTION 2E.05. Administrative Provisions. The official receipt evidencing payment of the tax shall be carried in the person of the peddler and shall be produced upon demand by the Mayor or Local Treasurer or their duly authorized representatives. ARTICLE F Tax on Baratillo, Trade Fair, Flea Market and the Like Conducted During Ati-Atihan and Special Occasions SECTION 2F.01. Imposition of Tax. There is hereby levied a tax on baratillo, trade fairs, flea market and the like conducted during Ati-Atihan Festival and special occasions within the locality of Kalibo at the rate of One Hundred Ten Pesos (P110.00) per stall. SECTION 2F.02. Time of Payment. The herein imposed rate shall be payable to the Local Treasurer upon filing of permit with the Mayor before engaging in such activity. SECTION 2F.03. Surcharge for Late Payment. Failure to pay the tax prescribed in this Article within the time required shall subject the taxpayer for a surcharge of 25% of the amount due. Such surcharge to be paid at the same time and the same manner on the tax due. SECTION 2F.04. Administrative Provision. Any person desiring to engage in any business activity during Ati-Atihan season and special occasions shall first file a written application on the required form to Business Permit and Licensing Division and shall be furnished the Local Treasurer who shall collect the tax before business is conducted. The Official Receipt evidencing payment and Mayor's Permit shall be posted in a conspicuous area in the place of business on the duration of the occasion. ARTICLE G Tax on Advertisement SECTION 3G.01. Imposition. There is hereby levied a tax on billboards, signboards, streamers, posters and other forms of advertisement at the rates prescribed hereunder. AMOUNT OF TAX PER ANNUM a. Billboards or signboards for advertisement of a business, per square meter or fraction thereof: Single face P55.00 Double face 110.00 b. Billboards or signboards for professional, per square meter or fraction thereof 411.00 c. Billboards, sign or advertisements for business or profession painted on any building or structure or otherwise separated or detached there from, per square meter or fraction thereof 11.00 d. Advertisements by means of placards, per square meter or fraction thereof 11.00 e. Advertisements for business or movies payable by owner of movie profession by means of slides in movies payable by owner of movie houses/slide 110.00 In addition to the taxes above as specified from items (a) to (e) inclusive, for the use of electric neon lights in Billboards, per sq. meter or fraction thereof 11.00 SECTION 3G.02. Exemption. Signs, signboards, billboards displayed at the place where the profession or business advertisement or private is conducted shall be exempted from the payment of the taxes imposed under this article. SECTION 3G.03. Time of Payment. The tax imposed in this Article shall be paid to the Local Treasurer before the advertisements, signs, signboards are displayed or distributed. SECTION 3G.04. Administrative Provisions. Any person desiring to display signs, signboards, billboards or advertisements shall file a written application on the required form and submit the necessary plans and description to the Local Engineering/Building Official The permit issued by the Local Engineering/Building Official shall be presented to the Local Treasurer who shall collect the tax before the advertisement, signs, signboards or billboards is displayed or exhibited. CHAPTER III Permit and Regulatory Fees ARTICLE A Mayor's Permit Fee on Business and other Establishments SECTION 3A.01. Imposition of Fee. An annual fee at the rates provided hereunder shall be collected for the issuance of a Mayor's Permit to every person that shall conduct a business, trade or activity within this locality. This Annual Permit Fee is payable for every separate or distinct establishment or place where the business, trade or activity is conducted. One line of business activity does not become exempt by being conducted with some other business or activity for which the permit fee has been paid. CHARACTERISTICS NUMBER OF WORKERS Cottage 1-5 Small 6-20 Medium 21-50 Large 51 and above Type of Business Mayor's Permit Fees 1. Manufacturers, Importers, Producers Cottage 80.00 Small 310.00 Medium 1,010.00 Large 2,830.00 2. Retailers Cottage 80.00 Small 220.00 Medium 510.00 Large 1,010.00 3. Wholesalers/Dealers or Distributors Cottage 140.00 Small 740.00 Medium 2,000.00 Large 2,830.00 4. Kerosene, Diesel and Gasoline with Filling Station per pump Aviation Gasoline 170.00 Special Gasoline 170.00 Regular Gasoline 170.00 Kerosene 170.00 5. Exporters 300.00 6. Restaurants, Fast foods, Carinderias, Cafeterias, Food Caterers, Refreshment Parlors and Others 7. Contractors/Service Establishments Cottage 140.00 Small 740.00 Medium 2,000.00 Large 2,830.00 8. Printing Presses/Publishing Establishments Cottage 620.00 Small 1,310.00 Medium 2,000.00 Large 2,830.00 9. Private Hospitals/Lying-in Clinics Small 3,780.00 Medium 8,890.00 Large 46,550.00 10. Special Events Promotional Activities/Sales a. One day or fraction thereof 510.00 b. Additional per day 70.00 Non-Promotional Activities/Sales a. One day or fraction thereof 310.00 b. Additional per day 70.00 11. Transportation Companies/Booking, Ticketing Outlets Cottage 1,010.00 Small 2,000.00 Medium 3,780.00 Large 8,890.00 12. Privately-Owned Markets/Talipapas 2,830.00 13. Real Estate Lessors 100.00 14. Boarding Houses 140.00 15. Privately-Owned Cemeteries & Memorial Parks 1,310.00 16. Operators of Rice and Corn Mill 310.00 17. Operators of Fishponds, Fish Pens or Fish Breeding Grounds, Angel wing Gatherers 140.00 Less than 2 hectares 310.00 More than 2 but not more than 5 hectares 510.00 Less than 10 hectares 510.00 10 hectares to 20 hectares 1,310.00 More than 20 hectares 2,830.00 18. Pawnshops Principal/Main Office 1,310.00 Branch 510.00 19. On operators of public utility vehicles maintaining principal booking office, terminal/garage, waiting station for the purpose of doing business in carrying passengers from this municipality under a certificate of public convenience and necessity or similar franchises: a. Van for Hire 1,250.00/unit/annum b. Air-conditioned buses 2,650.00/unit/annum c. Buses without air conditioning 1,275.00/unit/annum d. "Mini" Buses 1,000.00/unit/annum e. Jeepneys/Multicab 1,000.00/unit/annum f. Taxis/Car for Rent 1,000.00/unit/annum g. Vessel for Hire 1,000.00/unit/annum h. Motorcycle for Rent 275.00/unit/annum i. Tricycle for Hire 120.00/unit/annum 20. Other Financial Institutions Cottage 1,010.00 Small 2,830.00 Medium 5,450.00 Large 18,200.00 21. Banks Rural Banks 3,780.00 Commercial, Industrial, Development Banks 18,200.00 Universal Banks 46,550.00 22. Peddlers Cottage 80.00 Small 220.00 Medium 510.00 Large 1,010.00 23. Dealers of Fermented Liquor, Distilled Spirits and/or wines/tuba Dealer/distributor/wholesaler of foreign liquors/imported wines 900.00 Retailer of foreign liquor/wines 450.00 Dealer/distributor/wholesaler of domestic liquors 540.00 Retailer of domestic liquor/wine 270.00 Dealer/distributor/wholesaler of fermented liquors (beer) 420.00 Retailer of fermented liquor (beer) 270.00 Retailer of tuba and the like 60.00 24. Tobacco Dealers Retailer of tobacco leaf 90.00 Wholesaler of tobacco leaf 360.00 Retailer of manufactured tobacco (cigar & cigarette) 150.00 Wholesaler of manufactured tobacco 540.00 25. Amusement Places Day and night club 5,400.00 Day club & night club 2,700.00 Cocktail lounge or bars/karaoke/videoke 1,620.00 Cabaret/dance hall/disco house 1,620.00 Bath house and/or swimming pool, resort, spa and other similar place 432.00 Skating rink, Steam bath, sauna bath other similar establishment per cubicle 480.00 Billiard or pool hall a. first table 120.00 b. for every additional table 48.00 Golf course 900.00 Badminton, tennis, basketball court, fitness gym and the like 600.00 Bowling alley a. With 1-6 alley 240.00 b. For every additional alley 120.00 Circus, carnival, or the like a. One day 600.00 b. Additional per day 60.00 Merry-go-round, roller coaster, ferris wheel, swing, shooting gallery and other contrivance for each contrivance 144.00 Theme Park 3,600.00 Boxing stadium 120.00 Boxing contest, per night 180.00 On-line bingo/bingo 600.00 Lotto outlet, online game, etc. 600.00 Casino 24,000.00 Race track 600.00 Theater and cinema house 300.00 Itinerant operator 120.00 Computer center and/or internet caf 360.00 Other amusement/recreation places/centers 360.00 26. Amusement Devices: 27. Telecommunication Companies and Other Media Facilities Cottage 864.00 Small 1,200.00 Medium 1,440.00 Large 2,400.00 28. Cell Sites (Globe, Smart, Sun, etc.) 12,000.00 29. Nursery, Preparatory, Vocational and Other Educational Institutions, Vocational, Driving & IBM Schools, Aerobics, Dancing, Computer Schools, etc. Cottage 360.00 Small 720.00 Medium 3,600.00 Large 6,000.00 30. Businesses engaged in the production, manufacture, refinery, distribution or sale of oil, gasoline, and other petroleum products Cottage 720.00 Small 960.00 Medium 1,440.00 Large 2,400.00 31. For entities maintaining an office, such as liaison offices, administrative offices of professionals, Civil Society Organizations or similar offices 600.00 32. Any person/individual/corporation or contractor with principal office outside of this locality, but doing business in this locality shall secure a business permit at the Mayor's Office, License and Permit Division upon payment of seventy percent (70%) of one percent (1%) of the gross receipts as payment of business tax for the following year or due during the 20th day of January to this locality. 33. Other businesses not specified above Cottage 300.00 Small 600.00 Medium 1,200.00 Large 2,400.00 Each jukebox/audio-video (videoke) machine each 120.00 video tape machine or player video game/computer game 120.00 SECTION 3A.02. Time of Payment. The fee imposed in the preceding section shall be paid to the Local Treasurer upon application for a Mayor's Permit before any business or activity can be lawfully begun or pursued and within the first twentieth (20th) day of February 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 exacted for a period longer than the end of the calendar quarter. If the fee has been paid for a longer period than the current quarter and the business or activity is abandoned, no refund of the fee corresponding to the unexpired quarter or quarters shall be made. SECTION 3A.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 in the same manner as the tax due. SECTION 3A.04. Application for Mayor's Permits. An Application Form for a permit to operate a business shall be filed with the Office of the Mayor thru the Business Permit and Licensing Division in three copies. The application form shall set forth the name and address of the applicant, the description or form of the business, the place where the business shall be conducted, Statement of Net Worth or Capital Investment and such other pertinent information or data as may be required. SECTION 3A.05. Requirements for New Business. A. Documents to be presented to the License and Permit Division for new business: 1. Application letter 2. Photo copy of DTI Business Name Certificate (Single Proprietor) 3. Photo copy Certificate of SEC Registration/Articles of Incorporation (for Corporation)/Articles of Partnership (for Partnership) 4. Lease Contract/or Property Tax Certificate in case of Real Property Lessor 5. CTC (Community Tax Certificate-CEDULA) 6. Clearance 6.1 Fire Clearance 6.2 Medical & Sanitary Clearance 6.3 Police Clearance 6.4 Barangay Clearance 6.5 Health Certificate for all foodhandlers B. A Certificate attesting to the tax exemption, if the business is tax-exempt. SECTION 3A.05.1. Requirements for Renewal. A. Documents to be presented to the License and Permit Division for renewal: 1. Previous year's Mayor's Permit 2. Clearance 2.1. Fire Clearance 2.2. Medical & Sanitary Clearance 2.3. Police Clearance 2.4. Barangay Clearance 2.5. Health Certificate for all food handlers and those required under Chapter IV of the Municipal Revenue Code (2006-017) B. Photo copy of the Annual or Quarterly Tax Payments-BIR. C. Certificate of Tax exemption from local taxes or fees, if exempt. SECTION 3A.06. Accountability of the Heads of Offices and Agency. The head of the office or agency shall be primarily responsible for the implementation of this ordinance and shall be held accountable to the public in rendering fast, efficient, convenient and reliable service. All transactions and processes are deemed to have been made with the permission or clearance from the proper authority having jurisdiction over the government office or agency concerned. SECTION 3A.07. Limitation of Signatories. The number of signatories shall be limited to a maximum of three signatures which shall represent officers directly supervising the office concerned, to wit: Municipal Treasurer who is responsible for the Collection of fees and charges including taxes in relation to the business permit of the applicant. Licenses & Permits Division, OMM shall be responsible for the processing and verification of the application of the applicant especially the requirements that requires only on this ordinance. The officer-in-charge assigned shall affix his/her signature if the said permittee has already fully complied and submitted to the Office of the Municipal Mayor. Mayors Permit the Municipal Mayor shall be responsible for the approval of such permit or the Acting Municipal Mayor or the Designated Officer-in-Charge of the Office of the Municipal Mayor. Any false statement deliberately made by the applicant shall constitute a sufficient ground for denying or revoking the permit issued by the Local Chief Executive, and the applicant or licensee may further be prosecuted in accordance with the penalties provided in this Article. For purposes of uniformity, the application for Business License and Permit shall be accomplished in three (3) copies using the form in Appendix "B" of this Code. Upon submission of the application, it shall be the duty of the proper authorities to verify if the other requirements regarding the operation of the business or activity are complied with. The permit to operate shall be issued only upon such compliance and after the payment of the corresponding taxes and fees as required by this code and other local ordinances. The Office of the Business Permit and Licensing Division shall process the application of the business license and permit in three (3) copies (Appendix "B" of this Code). A Mayor's Permit shall be refused to any person, (1) whose business establishment or undertaking does not conform with zoning regulation and safety, health and other requirements of the municipality, (2) if he has an unsettled tax obligation, debt or other liability to the municipal government and (3) if the permittee is disqualified under any provisions of law or ordinance to establish or operate the business for which a permit is being applied for. SECTION 3A.08. Composite Joint Inspection Team. SECTION 3A.09. Title. Creation of a Composite Inspection Team from different offices and agency personnel in the Municipality of Kalibo. SECTION 3A.10. Authority. The Municipal Mayor shall issue an Executive Order to implement this ordinance for the creation of Composite Inspection Team to conduct ocular inspection of the establishments within the territorial jurisdiction of the Municipality of Kalibo. SECTION 3A.11. Composition. The composition of the Composite Inspection Team shall be the following, to wit: A. Composition: Head: BPLD Asst. Head: Head of the Bureau of Fire Protection - Kalibo Fire Station Members: MDRRMO (Civil Defense Officer II) Municipal Engineer Municipal Planning and Development Officer/Municipal Treasurer or his authorized representative Municipal Health Officer or his authorized representative Municipal Engineer or his authorized representative MEEDO (or his authorized representative) Ordinance Officer B. In the absence of the MDRRMO Head, the Assistant Head shall act as the Team Leader of the Composite Inspection Team in conducting ocular inspection. The team leader shall submit within 72 hours a Terminal Report including their recommendation of the business establishment to the Head. SECTION 3A.12. Ocular Inspection of Establishment and Its Immediate Premises. Upon receipt of its Mission Order, the Composite Inspection Team shall conduct an ocular inspection of the establishment and its immediate premises for the purpose of determining whether it meets the standards set by the Municipal Government for the operation of a business establishment. There shall be an authorized and responsible representative of the business establishment accompanying the team during the inspection. SECTION 3A.13. Checklist to be Accomplished during Ocular Inspection of Business Establishment. The Team shall be provided with a checklist of the requirements for the business establishment such as but not limited to Building/Occupancy Permit, Zoning Location, Payment of Taxes, Fire Safety Inspection, Segregation of Garbage and Health Certificate. All deficiencies found, as well as the requirements complied with shall be noted in the checklist. SECTION 3A.14. All Observations of the Owner of the Establishment to be Entered by the Team in the Checklist. Any observation of the owner or manager or its duly authorized representative present at the time of the inspection on any adverse finding of the team shall be entered in the checklist. SECTION 3A.15. Report of the Team. Within five (5) working days from the date of the inspection of the establishment and its immediate premises, the Team shall render a report of its findings and/or recommendations to the Municipal Mayor and a copy thereof shall then be provided the owner/manager. SECTION 3A.16. Report and Issuance of Certificate of Compliance. If the applicant has satisfactory complied with the prescribed minimum requirements, the Team shall then issue the Certificate of Compliance in favor of the owner/manager or his authorized representative and if non-compliance, the Team shall recommend to the Municipal Mayor to issue an order to the said owner/manager of the said establishment for compliance of the said findings of the team. SECTION 3A.17. Validity of Certificate of Compliance. The Certificate of Compliance shall be good and valid for a period of one (1) year from the date of issue, unless revoked or cancelled by the Municipal Mayor upon recommendation of the Inspection Team. SECTION 3A.18. Presentation of Certificate of Compliance. The Certificate of Compliance shall be presented upon demand by the in-charge of License and Permit Division for the processing of Mayor's Permit. SECTION 3A.19. Non-Transferability of Certificate of Compliance. The Certificate of Compliance shall be non-transferable. SECTION 3A.20. Secretariat. All the offices shall have their own staff entrusted to handle the documents; the Head of Office shall be responsible in assigning their own member to the Secretariat. On the part of the head of the Composite Inspection Team, the Reproduction Machine Operator from the Office of the MEEDO Administrative Division or any regular organic personnel of the LGU shall be temporarily detailed to the Head of the Composite Team/MDRRMO who will perform the following tasks: To consolidate all reports To encode the necessary documents Keep the records on file Reproduce or prepare the checklist needed by the composite team Conduct inventory of supplies and materials Do other task that the head of Composite Inspection Team may assign from time to time SECTION 3A.21. Periodic Inspection. The Composite Inspection Team shall conduct the inspection from the month of February to November of all business establishments for the purpose of finding out whether it is being kept and/or managed in a manner conformable to the standards set by the Municipal Government. The inspection shall be conducted at a reasonable time of the day with due regard and respect accorded to the right of privacy of parties concerned. SECTION 3A.22. Defects and Deficiencies Found during the Inspection. Where certain defects and deficiencies have been found in the course of the inspection, the Team shall notify the operator or manager to rectify the defects or deficiencies within a reasonable period of time copy furnished the Office of the Municipal Mayor. SECTION 3A.23. Consequence for Failure to Remedy the Defects, and Deficiencies. If the management fails to act to remedy the defects or deficiencies within the reglementary period mentioned on the report of the Composite Team (minimum of 15 days but not to exceed 90 days), the Municipal Mayor shall revoke the Mayors Permit of the establishment and/or a ground for non-renewal/issuance of Business License and Mayors Permit or to close the said establishment. SECTION 3A.24. Issuance of Permit, its contents. Upon approval of the application for a Mayor's Permit, two copies of the application duly signed by the Mayor shall be returned to the applicant. One 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 plus the Business Plate (for initial issuance and/or sticker for renewal shall be issued by the Mayor upon presentation of the corresponding receipt for the payment of the Mayor's Permit fee, business tax and cost of plates and/or sticker issued by the Municipal Treasurer and upon compliance of such other requirements as may be required for the issuance using the form in Appendix "C" of this Code. 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 Mayor shall upon presentation of satisfactory proof that the original copy of the Permit has been lost, stolen or destroyed, issue a duplicate copy of the permit upon payment of One Hundred Twenty Pesos (P120.00) and to also include services on change of location, change of nature of business, transfer of ownership and other amendments that require reprocessing of data information. SECTION 3A.25. Posting of Permit. The Business Permit and Business Plate shall be conspicuously posted or displayed at all times in the place of business or office. Ambulant vendors or peddlers shall keep the permit and be immediately made available upon demand by the Mayor, Local Treasurer or any of their duly authorized representatives. SECTION 3A.26. Duration and Renewal of Permit. The Mayor's Permit shall be granted for a period of one (1) year beginning January 1 and shall expire on December 31 unless revoked or surrendered earlier. The permit issued shall be renewed from January to the twentieth (20th) day of February. SECTION 3A.27. Barangay Clearance. All business establishments applying for or renewing business permits shall secure Barangay Clearance from the Barangay where it is located. However, if the application for barangay clearance is not acted upon within seven (7) days after filing thereof, the Mayor may issue the permit applied for. SECTION 3A.28. Revocation of Permit. Violation of any provision of this Code and other pertinent laws and ordinances shall be a ground for the revocation of the permit. Such revocation shall forfeit all sums which may have been paid in respect of said privilege, in addition to the administrative fines as may be imposed by the Local Chief Executive. SECTION 3A.29. Closure of Establishment. When a person, corporation or any entity doing business violates any provision of this Code, the Mayor may, after investigation, order the closure of the establishment without prejudice to imposition of a fine of Two Thousand Five Hundred Pesos (P2,500.00). SECTION 3A.30. Other requirements. The issuance of a Mayor's Permit shall not exempt the licensee from complying with other requirements in connection with the operation of the business or in the conduct of an activity prescribed under this Code or other Local Ordinance. a. Separate permit and local business tax for each different kind of business or activity If a person desires to engage in more than one kind of business he shall pay the permit fee and business tax imposed on each business or trade, regardless of whether he conducts or operates all of his businesses or trades in one establishment. b. Closure of Business When a business is intended to be closed, the person conducting the same shall, twenty (20) days prior to such closure, inform in writing the Mayor and the Local Treasurer together with a statement of gross receipts, and payment due to the Local Government Until the date of closure, otherwise said business shall be presumed to be still in actual operation. Taxes paid for the current year shall not be refunded. c. Death of Licensee or Permittee When an individual paying a permit fee or license tax dies, and the same business is continued by his heirs or persons interested in his estate, no additional payment shall be required on the remaining term for which the tax or fee was paid. ARTICLE B License/Franchise Fee and Permit Fee for Cockpit, Cockpit Owners/Operators, Managers, Promoters and Cockpit Personnel and Charges for Holding Cockfights and Derbies SECTION 3B.01. Scope. This ordinance shall govern the establishment, operation, maintenance and ownership of cockpits including imposition of fees and charges in the operation thereof. SECTION 3B.02. Purpose. it is the declared purpose of this ordinance to abide by the policy of the government in the promotion of wholesome recreation and amusement to bring about the following goals: 1. To effectively control and regulate cockfighting towards its establishment as a form of recreation, relaxation and source of entertainment; 2. To provide additional revenue or source of income; 3. To provide job/employment in the legitimate operation of cockpit. SECTION 3B.03. Ownership. Ownership, operation and management of cockpit the following persons or entities may own, operate or manage of cockpit: 1. Filipino citizens not otherwise prohibited by law, and 2. Cooperatives or corporations, the capitalization of which is One Hundred Percent Filipino-owned and formed organization or establishment licensed for such purpose. SECTION 3B.04. Regulatory Acts. 1. The License to operate a cockpit shall be granted by the Sangguniang Bayan of Kalibo and shall be in effect for a period of ten (10) years and renewable for another then (10) years unless terminated by the Sangguniang Bayan for violation of any of the provisions of this ordinance and related regulations. 2. Provide Parking Space the owner of the cockpit shall provide adequate parking space as provided in the Zoning Ordinance. 3. Requirements for Application for License. For New Applicants: a) Registration of Business from either SEC or DTI b) Proof of Ownership of the Land or Lease Contract if being leased c) Company Profile, Proof of Financial Capacity and Development Plan d) Barangay Clearance e) Zoning Clearance and Building or Occupancy Permit For Renewal: a) Clearance from the Treasurer's Office on Payment of Dues (Tax/RPT, etc.) b) Audited Financial Statement c) Sanitary, Health and Fire Clearance d) Barangay Clearance 4. Aside from the operation of a cockpit all other business activities inside the premises of the cockpit will have to secure a Mayor's Permit relative to their operations and pay corresponding business taxes and license as required by law including cockfighting officials such as but not limited to Promoters, Pit Managers, Referees (Sentenciador), Bet Managers (Kasador), Bet Takers (Kristo) and Gaffers (Mananari). 5. Requirements for the Licensing of Cockpits. The following requirements must be fully complied with before the issuance of licenses: 1) New License Every applicant for new license shall submit to Sangguniang Bayan, the following requirements which must be fully complied with before the issuance of license: a) Location and vicinity plan of the cockpit; b) Cockpit building plan/design duly approved by the Municipal Engineer's Office and a certification that the applicant had complied with the area prescribed under the Zoning ordinance: i. Certification by the Zoning Officer that the location/site of the cockpit is not within the radius of 200 lineal meters from existing residential or commercial area, hospitals, schools, buildings, churches or other public buildings, except when the Sangguniang Barangay concerned will endorse the application of the permittee, after consultation with the affected residents where the cockpit will be located, subject to the review and approval of the Sangguniang Bayan of Kalibo. Provided further, that the Sangguniang Bayan of Kalibo shall see to it that no cockpit is constructed/operated within or near school buildings, churches, hospitals and courts of law that would distract the activities therein; c) Official Receipts for payments of taxes, fees, and other levies prescribed by law or ordinance of this Municipality; d) Names of employees and other persons other than cockpit personnel doing cockpit business or activity with their designations or positions, or any persons doing business inside the cockpit including store owners or vendors; e) Permanent schedule of regular cockfights desired; f) Health and Sanitary Permits; g) In case the cockpit was constructed more than ten (10) years before the date or renewal of application, a certification from the Building Official that the said cockpit is free from material, structural or other physical hazards; h) Occupational permit issued by the Licensing Officer to each cockpit personnel and other persons required to be registered by this ordinance. 2) Existing Cockpit owners, lessees or operators of any existing cockpit which do not conform to these requirements shall be given one (1) year within which to meet these requirements. SECTION 3B.05. Administrative Provisions. a) The Sangguniang Bayan shall determine the number of cockpit allowed to operate in this Municipality; that is, one cockpit per One Hundred Thousand population. Considering that the Municipality has a population of less than One Hundred Thousand to date, only one (1) cockpit is allowed to operate. b) Cockfighting shall be allowed only in the licensed cockpit/s during Sundays or legal holidays, but with prior application to the Municipal Mayor during carnaval or exposition for a period of three (3) days, provided that no cockfight shall be held on the following dates: 1. January 1 (New Year) 2. June 12 (Philippine Independence Day) 3. November 30 (National Heroes Day) 4. Holy Thursday and Good Friday 5. Election/Referendum Day, and National and Local Election Registration day(s) 6. December 30 (Rizal Day) c) Cockfighting may also be allowed upon prior resolution approved by the Sangguniang Bayan for the entertainment of returning Filipinos (balikbayan), foreign dignitaries or tourist, or for support of national or local accredited civic organizations for charitable purposes. d) Only authorized and licensed pit managers, promoters, referees, cashiers, bet managers, pit referees, bet takers, gaters, wounded rooster healers 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 the cockfight any of the above-mentioned personnel unless he is registered and licensed as such and paid the fees herein required. e) It shall be the obligation of the owner, promoter or lessee of a cockpit to inform the Municipal Treasurer's Office of the schedule of any derby to held here at least one (1) week prior to its commencement. f) The owner is jointly liable with the promoter or lessee should the promoter or lessees fail to pay the fees, assessments or levies prescribed hereof, except payment for individual permit fees due their employees which may be shouldered by the latter. g) No circus, dramas, boxing, concert, shows or other forms of entertainment similar to the foregoing shall be allowed inside the cockpit. h) No gambling of any kind shall be allowed in the premises of the cockpit. i) No minors shall be allowed inside the cockpit arena for any reason during cockfights, and appropriate notice(s) shall be posted at and around the cockpit premises. A. Licensing of Cockpit and Procedure or Flow of Transaction The applicant shall submit a letter of application together with the requirements as prescribed in this ordinance to the Office of the Sangguniang Bayan addressed to the Presiding Officer/Vice-Mayor through Committee on Games and Amusement for deliberation/evaluation and to recommend to the plenary for confirmation/disapproval of the said application. B. Authority to Issue License/Permit The Committee on Games and Amusements shall be responsible for recommending approval by the Sangguniang Bayan of Kalibo the issuance of License to Operate Cockpit for a period of ten (10) years and renewable for the same period. a. The Municipal Mayor shall issue a Mayor's Permit for the operation and maintenance of the cockpit after the issuance of the License to Operate issued by the Sangguniang Bayan. b. A temporary Mayors Permit to operate for 6 months may be issued to Licensee, provided that the he/she/corporation/association/cooperative shall comply with the requirements set by this ordinance within the period. c. Requirements for the issuance of Mayor's Permit, to wit: 1. SB Resolution granting a License to operate a cockpit. 2. Fire Safety Inspection-BFI. 3. Barangay Clearance Official receipts for payment of taxes, fees and other levies prescribed by law or ordinance of this Municipality. 4. Official receipts for payment of taxes, fees and other levies prescribed by law or ordinance of this Municipality. C. Conduct of Cockfighting 1. Regular Cockfight Regular cockfight may be held only on Sundays and other legal holidays not unless restrained by national laws, decrees and promulgations. 2. Pintakasi the responsible Officer of the cockpit/corporation must apply with the Office of the Municipal Mayor five (5) days before the activity and payment of corresponding fees before cockfight is held or in special cases, in excess of the allotted frequency will be approved as requested. 3. Derby Derbies and special cockfights will only be allowed as pre-applied with the Office of the Municipal Mayor and will be approved through issuance of Special Permit. 4. Special Cockfights on request upon the approval of the Municipal Mayor or in his absence the designated Officer-in-Charge of the Municipal Mayor or Acting Municipal Mayor 5. There shall be a beneficiary for each derby and pintakasi of which less than 5% of the gross receipts shall accrue to the beneficiary's account. D. Flow of Transactions/Procedure The grantee shall apply for a Mayor's Permit at the Office of the Municipal Mayor, License and Permit Division with prescribed requirements as mentioned in Section VI and payment of all fees and provided in this Ordinance to the Office of the Municipal Treasurer and approved by the Municipal Mayor. E. Prohibitions 1. Illegal gambling and selling of alcohol/hard drinks inside the cockpit. 2. Carrying of deadly weapons, except for security personnel assigned by the cockpit owner/corporation or their duly authorized representative and PNP/Military civilian authorities that has a mission order or on duty assignment signed by the proper authority. 3. Minors are not allowed. 4. Strictly "No Smoking" on the said public place except in the provided area for smoking. SECTION 3B.06. Permit Fees/Other Impositions. A. Imposition of Fees this shall be intended in this article. a. Application/Filing Fee 6,000.00 b. Annual Cockpit Permit Fee 15,000.00 c. License Fee for Cockpits (Actual Cockfighting) 25,000.00 d. Franchise Fee equivalent to 10% of the total capital investment of the cockpit e. Grant of Endorsement of No Objection to Online cockfighting 15,000.00 There shall be collected an Annual Mayor's Permit Fees from each cockpit official of cockfighting within the jurisdiction of the Locality of Kalibo in the following schedule: Rate of Fee/Annum Promoters/Hosts for every derby promotion 350.00 Cockpit Manager 550.00 Bet Manager (Monton) 1,100.00 Bet taker (Kristo/Llamador) 350.00 Referee (Sentenciador) 1,500.00 Gaffer (Mananari) 350.00 Derby Matchmaker 350.00 Medical Aide wounded Roster Healer/Vet-aide 350.00 Cashier 350.00 Runner 200.00 Gate Keeper 200.00 There shall also be fees levied for the issuance of permits for holding of cockfights and derbies within the Locality of Kalibo based on the following rates: 1-2 days Pintakasi Prior to day of derby 1,000.00 1-2 cock derby 1,200.00 3-cock derby 1,300.00 4-cock derby 1,500.00 5-cock derby 1,500.00 in excess of 5-cock derby 2,500.00 International derby 15,000.00 B. Time and Manner of Payment The Mayor's Permit Fee and Charges shall be paid to the Local Treasurer before the conduct of cockfights. Thereafter, the fee shall be paid annually by each cockpit Official/employee upon renewal of the permit on or before the 20th day of February of each year. Annual Permit Fee of Cockpit officials/employees shall be advanced by the cockpit operator. The grantee shall pay a franchise fee equivalent to 10% of the total capital investment in the establishment of the cockpit payable to the Municipal Treasurer before the release of franchise. The payment of franchise fee is good for the ten (10) years life span of said franchise and without prejudice to the payment of fees relative to the required Annual Mayor's Permit to operate which the grantee must comply. a. Special Cockfights 1. Pintakasi 500.00 2. Karambola 300.00 b. Special Derby 1,500.00 c. Sultada Fee (During Derby/Cockfights/Sultada) 200.00 Charge/charges shall be levied on winning cock owner collected thru Bet Manager (Monton) on cockfights/debries conducted in cockpits located within the Locality of Kalibo based on the rates specified below. The fees shall be collected right after the sultada by the representative of the Local Treasurer. Ordinary day cockfights 50.00 1-2 cock derby 100.00 3-cock derby 150.00 4-cock derby 300.00 5-cock derby 400.00 in excess of 5-cock derby 500.00 International derby 1,000.00 SECTION 3B.07. Miscellaneous Provision/s . In any event that the Cockpit owner/operator operates online cockfighting, said Owner/Operator must first secure a Certification of No Objection from this Sanggunian, Permit/Authority to operate Online Cockfighting from appropriate Government Agency regulating online cockfighting, provided that the said Owner/Operator shall likewise pay applicable fees and dues before the release of the Mayor's and Business Permit. Provided, further, that the same schedule of fees as provided in the Provision of Section 3B.06 of this Ordinance shall be imposed to the operation of the Online Cockfighting. SECTION 3B.08. Penal Provisions. a. Penalty for non-payment or fraud in the payment of correct assessment. 1. In case of non-payment of the fees mentioned above by the owner, promoter or lessee of the cockpit, a permit to operate shall not be issued. A repeated non-payment of the fees prescribed above or fraud in the payment of correct assessment shall be a cause for the permanent closure of the cockpit. 2. A permit shall likewise be denied to cockpit personnel and individuals other than cockpit personnel doing business in the cockpit for non-payment of their respective annual permit fees. b. After observation of due process to the Licensee by the Committee on Games and Amusement or by the Municipal Mayor and finding sufficient ground for violation of any provision hereof, the following penalties shall be imposed: 1. First Offense two-week suspension of license 2. Second Offense one month suspension of license 3. Third Offense Revocation of License ARTICLE C Franchise Fee and Other Fees & Charges on Tricycle for Hire Operation The Sangguniang Bayan shall issue/grant franchise to operate a Motorized Tricycle for Hire and authorize the business operation thereof. The franchise is a privilege granted to qualified persons who desire to provide transport service to the general public by means of motorized tricycle for monetary consideration. Being a privilege, it can be revoked, cancelled or withdrawn unilaterally at any time upon reasonable grounds. SECTION 3C.01. Fees for Night-Tricycle Franchise. New applicant (filing fee/application fee) P500.00 Renewal Fee 300.00 Franchise Fee 225.00 Legal Research Fee 100.00 Filing Fee for Any Amendment 100.00 Fare Matrix "Taripa" Fee (cases of new approved fares) 100.00 SECTION 3C.02. Costs of Late Renewal Surcharge. The following shall apply: 1. Night-Service Franchise Renewal after the its date of expiration but not beyond or after the 45-day grace period, shall incur a late renewal surcharge of Two Thousand Five Hundred Pesos (P2,500.00); and 2. Mayor's Permit (Body Number) Renewal after the 45-day grace period shall incur a late renewal surcharge of twenty-five percent (25%) of the total amount due. SECTION 3C.03. Any illegal or unauthorized transfer of franchise by the operator shall be considered void and therefore not honored by the Sangguniang Bayan. Such violation shall result to: 1. Operator's payment of a fine in the amount of Two Thousand Five Hundred (P2,500.00); 2. Cancellation and revocation by the Sangguniang Bayan of the operator's franchise; and 3. Disqualification of the operator from applying and owning tricycle franchise in the future. SECTION 3C.04. Change of Name/Correction of name/Transfer to qualified franchise holder shall be processed within a period of one hundred eighty (180) days from date of effectivity or implementation of this Section of this Ordinance, provided that a Goodwill Fee in the amount of Seven Thousand Five Hundred Pesos (P7,500.00) shall be paid to the MTO, and provided further, that the applicant meets the requirements listed under Section 37 of the Traffic Code 2020. The amount of the Goodwill Fee is subject to change anytime as deemed necessary by the Sangguniang Bayan of Kalibo. No Goodwill Fee shall be imposed upon Franchisee's legal spouse or any of his children (by consanguinity) for transactions completed within this period. SECTION 3C.05. The following shall be grounds for revocation or cancellation of Driver's Accreditation ID by the Sangguniang Bayan: 1. Commission of three (3) grave traffic violations/infractions of separate incidents within a given year. Grave traffic violations are those that carry a fine of Two Thousand Five Hundred Pesos (P2,500.00). Some violations of the driver are attributed to the operator and requires payment of fines for both; 2. Commission of five (5) traffic violations/infractions of separate incidents within a given year that carry any fine below Two Thousand Five Hundred Pesos (2,500.00); or 3. For other reasons which the Sangguniang Bayan deemed and ruled as justified and appropriate. SECTION 3C.06. A franchise fee and other related charges shall be imposed to regular franchise holders Sangguniang Bayan for every unit authorized to operate. The following fees shall be paid to the MTO: New applicant (filing fee/application fee) P1,000.00 Renewal Fee 600.00 Franchise Fee 500.00 Legal Research Fee 200.00 Filing Fee for Any Amendment (if applicable) 300.00 Goodwill fee (If applicable) 7,500.00 Fare Matrix "Taripa" Fee (If applicable) 100.00 Driver's Accreditation ID (if applicable) 200.00 SECTION 3C.07. The following fees shall be paid for the Operator's Mayor's Permit (Body Number) which shall likewise be collected by the MTO: Body Number Application Fee P100.00 Business Tax on motorized tricycles 200.00 Inspection Fee 100.00 Solid Waste Management Fee 150.00 Clearances/Occupation Permit 150.00 SECTION 3C.08. Additional payments may be required for all other applicable fees provided under other regulatory and revenue ordinances of Kalibo. If the fee is not paid within the prescribed period, surcharge equivalent to Twenty-Five Percent (25%) of the total amount due shall be imposed thereon. SECTION 3C.09. Off-Street Parking Facilities and Transport Terminals. 1. Off-street parking facilities and public transport terminals shall be located at designated parking areas as identified by this municipality thru legislation provided that all rules and regulations and clearances have been properly complied as recommended by the TTMC to the TTMD, subject to the approval of the Municipal Mayor and if not objected to in writing by the Sangguniang Bayan within one (1) month after its notice, after which time, the same shall be considered valid and enforceable; 2. All designated waiting stations/parking terminals shall provide adequate facilities for comfort, convenience and safety of commuters; and 3. The Municipality of Kalibo shall collect parking/dispatch fee per trip for all PUVs in the operation of public parking terminal and other designated park zones in the amount specified below: a. Public Utility 50.00 b. Jeepneys 25.00 c. Multicabs 15.00 d. Vans 50.00 e. Mini-bus 40.00 f. Taxis 20.00 g. Tricycles 5.00 h. Others 20.00 SECTION 3C.10. On operators of public utility vehicles maintaining principal booking office, terminal/garage, waiting station operating outside the Central Business District of Kalibo, for the purpose of doing business in carrying passengers from this municipality under a certificate of public convenience and necessity or similar franchises: 1. Vans for Hire 1,250.00/unit/annum 2. Air-conditioned buses 2,650.00/unit/annum 3. Buses without air conditioning 1,275.00/unit/annum 4. "Mini" Buses 1,000.00/unit/annum 5. Jeepneys/Multicabs 1,000.00/unit/annum 6. Taxis/Car for Rent 1,000.00/unit/annum 7. Tricycles-for-Hire 120.00/unit/annum SECTION 3C.11. Off-Street Pay-Parking Charges and Signs. Appropriate signs/signage/signboards indicating the parking charges and the time that the facility is open for business, shall be installed at the designated off-street pay-parking areas. SECTION 3C.12. Off-Street Parking Fees. Shall be collected during the regulated period at rates herein provided. The rates may be updated from time to time as deemed necessary upon the recommendation of the TTMD, subject to the approval of the Municipal Mayor and if not objected in writing by the Sangguniang Bayan within-one (1) month after its notice, after which time, the same shall be considered valid and enforceable, to wit: 1. Private Vehicles/Vans 30.00/unit/day 2. Mini Buses 40.00/unit/day 3. Cars 30.00/unit/day 4. Multicabs 30.00/unit/day 5. Tricycles 20.00/unit/day 6. Motorcycles 10.00/unit/day 7. Bicycles 5.00/unit/day 8. Taxi/etc. 20.00/unit/day SECTION 3C.13. The following areas shall be designated as "Pay-Parking Zones" within the Municipality of Kalibo (All left side parking only except provided for otherwise): 1. Portion of Dr. Gonzales St. (in-between Oyo Torong St. and C. Laserna St.) 2. Portion of C. Laserna St. (in-between Regalado St. and Arch. Reyes St.) 3. Portion of Pastrana St. (in-between F. Quimpo St. and M. Laserna St.) 4. Portion of Acevedo St. (in-between XIX Martyrs St. and Roxas Ave.) 5. Portion of Veterans Ave. (in-between Arch. Reyes St. and XIX Martyrs St.) 6. Portion of XIX Martyrs St. (in-between Toting Reyes St. and Mabini St.) 7. Portion of Martelino St. (in-between XIX Martyrs St. and Dr. Gonzalez St., except beside Kalibo Cathedral) SECTION 3C.14. Parking Fees on Designated Pay-Parking Areas. 1. 4-Wheeled Vehicle Rate a. First two 40.00 b. Every succeeding hour 10.00 2. 3-Wheeled Vehicle a. First two hours 20.00 b. Every succeeding hour 5.00 3. 2-Wheeled vehicle a. First two hours 10.00 b. Every succeeding hour 5.00 SECTION 3C.15. Parking Sticker Fee. The following shall be collected annually by the MTO: 1. For business establishment 150.00 2. For resident 50.00 SECTION 3C.16. Fees for Overnight Parking. An amount of Three Hundred Pesos (P300.00) shall be collected from the owners/drivers of cargo trucks, delivery trucks and buses and Two Hundred Pesos (P200.00) from owners of cars and similar light vehicles. Time and day rules for overnight parking shall be strictly followed. SECTION 3C.17. Towing and Impounding Fees. Any person owning or legally responsible for the motor vehicle towed or stored in accordance with the provision of this Chapter shall pay the towage or storage fee for the first five (5) kilometers from the place where the vehicle has to be towed or in excess or fraction thereof an additional Two Hundred pesos (P200.00) for every succeeding kilometer based on the following schedule of rates: Light Vehicle with engine displacement of 0 to 1600 cc 1,500.00 Medium Vehicles with engine displacement of 1601 cc to 2800 cc 2,000.00 Heavy Vehicles with engine displacement of 2801 cc and above 2,500.00 Trucks, etc. 3,000.00 Storage fee per day 100.00 per day on the first and second month 200.00 per day on the third and fifth month 300.00 per day on the sixth month shall be imposed but not to exceed 50,000.00 If the vehicle is not claimed after six (6) months from the date it was impounded, the vehicle shall be disposed by the municipality through a public bidding/auction. SECTION 3C.18. Clamping Fees. The following shall be the prescribed fees which shall be paid before the wheel clamp is removed, to wit: a. Light Vehicles 500.00 b. Medium Vehicles 1,000.00 c. Heavy Vehicles (other than trucks) 1,500.00 d. Trucks 2,000.00 e. Tricycles-for-hire 1,500.00 f. Motorcycles 1,500.00 SECTION 3C.19. Unless the violator or offender is specified, the following fines and penalties Shall apply to violations for all kinds and types of motor vehicles (Public utility vehicles, privately-owned and for-hire tricycles, motorcycles, multicabs, private cars, trucks, vans, buses, etc.). A. Violations in Connection with Motor Vehicle Registration, Franchise, Operator's Mayor's Permit, Driver's Accreditation ID, Fare Matrix ( Taripa ) 1. Without or with expired or fake LTO motor vehicle registration papers 2,500.00 2. Without or with expired or fake franchise. Vehicle is impounded and released only after paying the fine 2,500.00 3. Privately-owned tricycles for Imitating or copying the sidecar paint color reserved only for tricycles-for-hire. Tricycle shall be impounded and to be released only after paying fine and the sidecar paint color is changed to any color other than those reserved for tricycles-for-hire 2,500.00 4. Legal owner/holder for unauthorized/illegal transfer of his franchise 2,500.00 5. Tricycle-for-hire driver without or with expired or fake Driver's Accreditation ID (1,000 Driver1,000 Operator) 2,000.00 6. Tricycle-for-hire driver obtaining a Driver's Accreditation ID through misrepresentation or impersonation 2,000.00 7. Tricycle-for-hire without or with expired or fake fare matrix " Taripa " 1,500.00 8. Failure to display fare matrix (Taripa) 500.00 9. Unregistered substitute or replacement engine, engine block or chassis, change body or configuration. Motor vehicle shall be impounded until such parts are properly registered 1,000.00 10. Driver for failure to carry valid original or photocopies of LTO-issued OR/CR of the motor vehicle, and for tricycle-for-hire drivers, including, franchise-related documents 2,000.00 11. Registered owner/operator for allowing or consenting to the operation of his motor vehicle with an expired, suspended or revoked Certificate of Registration 2,500.00 12. Registered owner/operator for allowing, helping, consenting or causing in any manner the falsification, duplication or alteration of any of his franchise and related documents for illegal purposes 2,500.00 13. Registered owner/operator for allowing, helping, consenting or causing in any manner the falsification, duplication or alteration of any of his LTO registration and related documents issued under his name for illegal purposes 2,500.00 14. PUV and tricycle-for-hire for operating out-of-Line or out-of-route 2,500.00 15. Color of tricycle sidecar not in accordance with approved franchise 2,000.00 B. Violations in Connection with LTO-Issued Driver's License 1. Without or with an expired, fake, suspended, lost or revoked license. Vehicle shall be impounded and to be released only after payment of fine and presentation of valid driver's license by the registered owner/operator of the vehicle 2,500.00 2. Driver for refusal to show license upon the demand of law enforcer 2,500.00 3. Driver for failure to carry a valid driver's license. Vehicle shall be impounded and to be released only after payment of fine and presentation of the valid driver's license by the registered owner/operator of the vehicle 1,000.00 4. Registered owner/operator for allowing or consenting to an unlicensed or improperly licensed person to drive his motor vehicle (Registered owner/operator of the motor vehicle) 2,500.00 5. A person for lending or allowing another person to use his LTO driver's license for the purpose of enabling the latter to operate a motor vehicle 2,500.00 6. Registered owner/operator for engaging, employing, or hiring of any person to operate his motor vehicle, unless the person sought to be employed is a duly licensed driver 2,500.00 7. Tourist with a valid foreign driver's license for driving a motor vehicle beyond the 90-day maximum allowable period (Sec. 21, Art. 1 of the Land Transportation & Traffic Code, R.A. 4136) 2,500.00 8. Student-driver driving without being accompanied by a duly licensed driver 2,500.00 Licensed driver accompanying an operator of a motor vehicle holding a student-driver permit who is serving as an instructor shall pay for fines on any traffic violation and shall be responsible for any injury or damage caused in the actual operation of the motor vehicle by the student under his direction. C. Violations in Connection with Plates and Stickers 1. Plates not properly attached and/or not visible 500.00 2. Dirty license plates 500.00 3. Inconspicuously-displayed plates 500.00 4. No valid Body Number sticker issued by the BPLD, Mayor's Office 2,500.00 5. Fake or tampered license plate and/or Body Number sticker 2,500.00 6. Illegal transfer of LTO plates and/or Body Number sticker 2,500.00 D. Violations in Connection with Motor Vehicle Parts, Accessories, Markings 1. Defective brakes 1,000.00 2. Improper horn or signaling device (exceptionally loud, startling, or disagreeable noise) 1,000.00 3. Without or with defective lights at the back where Body Number indicated or when said lights are not lighted during night operation (sidecar) 1,000.00 4. Without or with defective headlights 1,000.00 5. Without or with defective taillights 1,000.00 6. Without or with defective red rear lights 1,000.00 7. Without or with fake or invalid license plate 2,000.00 8. Without or defective brake (stop) lights 1,000.00 9. Without or with disconnected muffler 1,000.00 10. Factory-installed muffler replaced with noisy or excessively loud modified muffler (2nd offense 2,500; 3rd offense 2,500 + franchise cancellation 1,500.00 11. Unauthorized/improvised number plates 1,000.00 12. Tricycle front and/or back portions of the sidecar made of stainless metal that blinds drivers of surrounding vehicles 1,000.00 13. Installation or placement of unnecessary mirrors or excessive decorations on the sidecar 1,000.00 14. Non-operational or defective speedometer 1,000.00 15. Without or with broken windshield 1,000.00 16. Without or with broken rear view mirror 1,000.00 17. Without or with broken side mirrors 1,000.00 18. No backrest/handrail (Operator pays) 1,000.00 E. Parking, Stopping, Standing Violations 1. Parking or standing within an intersection 1,000.00 2. Parking or standing on a marked crosswalk/pedestrian lane 1,000.00 3. Parking within 8 meters (26 feet) of the intersection of curb lines 1,000.00 4. Parking within 4 meters (13 feet) of the driveway entrance to any Fire station 1,000.00 5. Parking within 5 meters (16 feet) of a fire hydrant 1,000.00 6. Blocking or parking in front of gate/entrance of an active private driveway, carport, or garage 1,000.00 7. Double parking 1,000.00 8. Parking at any place where prohibited parking signs are posted 1,000.00 9. Standing at any place where prohibited standing signs are posted 1,000.00 10. Parking in a terminal/area declared closed by LGU-Kalibo (1st Offense) 1,000.00 (2nd Offense) 2,000.00 (3rd Offense) 2,500.00 F. Violations in Connection with Traffic Signals, Signs, and Other Traffic-Control Devices 1. Beating the red traffic light/Signal 2,000.00 2. Blocking free passage or causing obstruction to vehicles turning right on signalized intersections with posted signs "Vehicle must turn right" 2,000.00 3. Disobedience to traffic control lights/signals 2,000.00 4. Disobedience to traffic lane markers 2,000.00 5. Unauthorized removal or altering of traffic signs or signals 2,000.00 6. Loading and/or unloading on a signalized intersection 2,000.00 7. Vandalism or destruction of traffic signs, signals or markings 2,000.00 8. Interference with traffic control devices 2,000.00 9. Vehicles not yielding right-of-way to pedestrians on traffic lights/signals 1,500.00 10. Obstruction on the visibility of signs near traffic signals 1,000.00 11. Other types or forms of obstruction that hinder flow of traffic 1,500.00 12. Unauthorized display of signs, signals and markings 1,000.00 13. Cutting corners on signalized intersections by making right turns and sharp U-turns on the other street to circumvent the stop (red) signal light 1,500.00 14. Vehicle entering the yellow-painted "X" box in the middle of a signalized intersection when it not cleared with other vehicles even with the green (Go) signal light is on for the offending vehicle 1,500.00 G. Other Violations 1. Illegal Turning (U-Turn, Left turn, Right Turn) 1,500.00 2. Failure to wear one's motorcycle helmet and/or failure to require one's back rider to wear his/her motorcycle helmet 1,500.00 3. Driving a motorcycle and carrying more passengers other than the back rider, or cargo other than the saddle bag or those on luggage carriers 1,000.00 4. Using a mobile communications device or an electronic entertainment or computing device while driving a motor vehiclein motion or temporarily stopped at a traffic light or any intersection (Anti-Distracted Driving) 1,500.00 5. Driving a motorcycle with a child aboard on public roads 2,500.00 6. Driving a motor vehicle while under the influence of alcohol, dangerous drugs and/or similar substance 2,500.00 7. Pick-up and drop-off of passengers outside the terminal 1,500.00 8. Motor vehicle driving against flow of traffic or entering a One-Way street 1,500.00 9. Overloading of motor vehicle in excess of the legal limit 1,000.00 10. Unsafe towing 1,000.00 11. Failure by a driver to turn on headlights during rain or inclement weather (applicable to all vehicles) 1,000.00 12. Private or Tricycle-for-hire for driving in the leftmost (fast) lane or in the middle of 2 lanes of the national highway 1,000.00 13. Tricycle-for-hire driver operating on unauthorized portion of national highway in violation of DILG Memo Circulars 2007-01, 2011-68, & 2020-036 1,500.00 14. Reckless or aggressive driving (cutting, zigzagging, lane-grabbing, etc. 1,500.00 15. Driving half-naked (without shirt) 1,000.00 16. Smoking in public utility vehicles while in operation on streets/roads 500.00 17. Failure to give way to an overtaking vehicle 1,000.00 18. Overtaking when left side is not visible or clear of oncoming traffic 1,000.00 19. Overtaking upon a crest or grade 1,000.00 20. Overtaking at a curve 1,000.00 21. Overtaking at an intersection 1,000.00 22. Overtaking on "Men Working" and "Caution" signs 1,000.00 23. Overtaking at a "No Overtaking Zone" 1,000.00 24. Overtaking at an unsafe distance 1,000.00 25. Cutting an overtaken vehicle 1,000.00 26. Increasing speed when being overtaken 1,000.00 27. Failure to yield the right-of-way to other cars (first at intersection rule) 1,000.00 28. Failure to yield to pedestrians at marked crosswalks/pedestrian lanes 1,000.00 29. Failure to yield the right-of-way by a driver making any turn to another vehicle going straight on any road or highway 1,000.00 30. Failure to yield right of way to the vehicle on the right when vehicles arrive at an intersection at approximately the same time 1,000.00 31. Failure to yield the right-of-way to other vehicles or pedestrians when emerging from an alley, driveway or building 1,000.00 32. Failure to yield the right-of-way to other vehicles when entering a through street or highway 1,000.00 33. Failure by a pedestrian to use marked crosswalk (Jaywalking) 500.00 34. Failure to come to a full/complete stop on a through street 1,000.00 35. Failure to yield the right-of-way when coming out or backing from a private road, driveway or garage 1,000.00 36. Failure of the driver of a motor vehicle intending to run to the right at an intersection to approach said intersection in the lane for traffic nearest to the right-hand side of the highway and, in turning, to jeep as close as possible to the right-hand curve or edge of the highway 1.000.00 37. Failure of the driver of a motor vehicle intending to run to the left to approach such intersection in the lane for traffic to the right of and nearest to the center line of the highway and, in turning, to pass to the left of the center of the intersection except upon highway lane for traffic and upon one-way highway 1,000.00 38. Failure to yield the right-of-way to an ambulance, police car, or fire department vehicle 1,000.00 39. Failure to come to a complete stop on a through highway or intersection with a posted "Stop" sign 1,000.00 40. Failure to give proper sign 1,000.00 41. Failure to follow no overtaking on lanes marked with single unbroken line 1,000.00 42. Failure to stop motor vehicle and apply handbrake when left unattended 1,000.00 43. Failure to dim headlights when approaching another motor vehicle 1,000.00 44. Failure to provide a canvas cover to cargo or freight trucks requiring the same 1,000.00 45. Failure to wear one's seatbelt and/or failure to require one's passenger(s) to wear his/her/their seatbelt(s) 1,000.00 46. Use of slippers/barefoot, wearing short, sleeveless shirts or not wearing of prescribed blazer when driving tricycles-for-hire 1,000.00 47. Driving or parking in area(s) not designed for those purposes (like sidewalks, alleys, etc.) 1,000.00 48. Hitching or permitting any person to hang or cling onto any outside part of a vehicle such as a person on a bicycle/Skateboard/roller skates 1,000.00 49. Disregarding instructions or directions of a traffic enforcer on duty 2,500.00 50. Insolence, discourtesy, insult, arrogance, verbal abuse, violence, threat and/or intimidation, sexual assault or violence of a tricycle-for-hire driver to his passenger/s. (1,000 for operator and 1,000 for driver) 2,000.00 51. Overcharging or refusal to grant concession/s (1,000 for Operator and 1,000.00 for driver) 2,000.00 52. Smoke-belching (penalty includes the cost of the emission) 1,000.00 53. Permitting passengers to ride on running board, step board, or mudguard of motor vehicle 1,000.00 54. Hitching or permitting a person or a bicycle, motorcycle, tricycle or sketch roller to hitch to a motor vehicle 1,000.00 55. Without or with insufficient or improper trash cans (tricycles-for-hire) 500.00 56. Eluding or attempting to elude a traffic law enforcer 2,500.00 57. Jay Walking 500.00 58. All other violations not mentioned above or in the other categories of violations, including relevant and pertinent transport and traffic infractions not mentioned in this list in relation to R.A. 4136, this Code and other future issuances with its implementing rules and regulations 1,000.00 SECTION 3C.20. Penal Provision. Any driver, operator or person violating any of the provisions of this Code for which fines and/or penalties are not specified hereto shall be penalized by a fine of One Thousand Pesos (P1,000.00) for every violation. SECTION 3C.21. Second and Subsequent Offenses. Penalties shall be two times the value of the most recent fines on record whether the same had been paid or not. For habitual offenders, or when the violation involved property damage in excess of Ten Thousand Pesos (P10,000.00) or loss of life, the TTMD shall recommend for cancellation of the offender's Driver's License by the LTO-Aklan Field Office. ARTICLE D Registration Fees of Bicycles, etc. a. For each bicycle: For each bicycle for hire 50.00 For each bicycle for owners use 50.00 b. Trisikad 100.00 c. E-Bike 100.00 d. Others 50.00 SECTION 3D.01. Time and Manner of Payment. The fee shall be paid within the first twenty (20) days of February of every year or in quarterly installment within the first twenty (20) days of succeeding quarters after the first twenty (20) days of January, the full amount of the fee for the year (or for the corresponding quarter) shall be paid within twenty (20) days after acquisition of the said means of transport at any time for which he has paid the fee in full shall not be entitled to a refund of the fee corresponding to the remaining period for which it has been paid. SECTION 3D.02. Administrative Provisions. (a) A metal plate or sticker with a corresponding registry number shall be provided by the Local Treasurer for every bicycle, trisikad, E-bike, etc. at cost to the owner thereof. (b) The Local Treasurer shall keep a register of all bicycle, trisikad, E-bike, and etc. which shall include among others the following information: 1. Name and address of the owner; and 2. For motorized & non-motorized private tricycle, bicycle, trisikad, E-bike and etc. - Make and brand of the tricycle, bicycle, trisikad, E-bike and etc. - Number of metal plates/stickers ARTICLE E Permit Fee on Parades/Recorrida & Public Assembly SECTION 3E.01. Imposition of Fee. There shall be collected a Permit Fee of Five Hundred Pesos (P500.00) per day on every circus or menagerie parade and public assembly and other parades/recorrida using banners, floats or musical instruments as well as any public assembly carried on in this locality. SECTION 3E.02. Time and Manner of Payment. The fee imposed herein shall be paid to the Local Treasurer upon application for a permit to the Local Chief Executive. SECTION 3E.03. Exemption. Civic and military parades and religious processions shall be exempt from the payment of permit fee imposed therein. SECTION 3E.04. Administrative Provisions. Any person that shall hold a parade within this locality shall first obtain a permit from the Local Chief Executive before undertaking the activity. For this purpose, a written application which shall set forth 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 or data as may be required. ARTICLE F Permit Fee on Film-Making SECTION 3F.01. Imposition of Fee. The following fees shall be collected by the Local Treasurer from any person or enterprise who shall undertake a location-filming within the territorial jurisdiction of the locality regardless of the medium for which the film will be used: a) Local film company or enterprise P2,500.00/day b) Foreign film company or enterprise P5,000.00/day SECTION 3F.02. Time of Payment. The fee imposed herein shall be paid to the Local Treasurer upon application for the Mayor's Permit before location filming is commenced. SECTION 3F.03. Administrative Provision. a. The film company shall maintain the cleanliness of the premises where the location filming is conducted. Garbage and the other waste materials shall be disposed properly, if possible burned to maintain the cleanliness of the location area. b. When explosive shall be used in filming, the film company shall hire the services of technical experts from the Firearms and Explosive Units of the Philippines National Police or if one is not immediately available, an explosive expert licensed by the PNP shall always be present to give technical advice. c. The film company shall keep the onlookers at a minimum distance of ten (10) meters from the camera or crew, which may be going about their business. If necessary and available, a member of the civic force of the Locality shall be assigned by the Chief of Police to maintain order. ARTICLE G Building Permit and Related Fees SECTION 3G.01. Assessment and Collection Fees. There shall be assessed and collected fees and charges for services rendered in connection with the processing and issuance of building permit and the performance of other regulatory functions 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 locality in accordance with the rates prescribed in pursuance to the provisions of PD1096, otherwise known as the "National Building Code" as amended. SECTION 3G.02. Time of Payment. The fees and charges referred to in this Article shall be paid to the Local Treasurer before the issuance of the Building Permit. SECTION 3G.03. Accrual of Payment. The building permit fees shall accrue entirely to the locality. ARTICLE H Permit Fee for Excavation SECTION 3H. 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 locality. a. For crossing concrete streets with concrete pavements: 1. For crossing concrete pavement (Minimum area 2.00 x 6.00 m, 12 sq. m.) 1,800.00 2. For crossing across base of streets 35.00 With concrete pavement, per linear meter (boring method) b. For crossing streets with asphalt pavement: 1. Minimum fee 230.00 2. Additional fee for each linear meter crossing the streets (minimum width of excavation, 0.80 meter) 90.00 c. For crossing streets with gravel pavement: 1. Minimum fee 70.00 2. Additional fee for each linear meter crossing the streets (minimum width of excavation, 0.30meter) 20.00 d. For crossing existing curbs and gutters and for the damage thereof 110.00 SECTION 3H.02. Time and Manner of Payment. The fee imposed under this Article shall be paid to the Local Treasurer upon application of the Permit with the Mayor before the excavation is undertaken. SECTION 3H.03. Administrative Provisions. The Local Engineer shall be responsible for the review and recommend for the approval of the permit for the excavation on public and private streets within the locality. After excavation, it shall be the responsibility of the applicants to restore immediately the damaged streets to its original form. ARTICLE I Permit Fee for the Storage of Flammable and Combustible Materials SECTION 3I.01. Imposition of Fees. There shall be collected an Annual Permit Fee for the storage of combustible materials at the rates as follows: (a) Storage of gasoline, diesel, fuel, kerosene and similar products 500 to 2,000 liters P200.00 2,001 to 5,000 liters 300.00 5,001 to 20, 000 liters 550.00 20,001 to 50, 000 liters 650.00 50,001 to 100, 000 liters 1,100.00 Over 100,000 liters 2,100.00 (b) Storage of cinematographic film 500.00 (c) Storage of celluloid 500.00 (d) Storage of calcium carbide 1. Less than 50 cases P200.00 2. 50 to 99 cases 300.00 3. 100 or more cases 450.00 (e) Storage of tar, resin and similar materials a. Less than 1,000 kgs. P200.00 b. 1,000 to 2,500 kgs. 250.00 c. 2,500 to 5,000 kgs. 350.00 d. Over 5,000 kgs. 450.00 (f) Storage of coal deposits 1. Below 100 tons P250.00 2. 100 tons or above 350.00 (g) Storage of combustible, flammable or explosives 800.00 (h) Substances not mentioned above 500.00 15% increase a-h SECTION 3I.02. Time of Payment. The fees imposed in this Article shall be paid to the Local Treasurer upon application with the Office of the Local Chief Executive for permit to store the aforementioned substances. SECTION 3I.03. Administrative Provisions. No person shall keep or store at his place of business any of the following flammable, combustible or explosive substances without securing a permit thereof. Gasoline or naphtha 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. The Mayor shall promulgate regulations for the proper storing of said substances and shall designate the proper official and shall supervise thereof. ARTICLE J Permit and Inspection Fee on Machineries and Engines SECTION 3J.01. Imposition of Fee. There is hereby imposed an annual inspection fee on internal combustion engines, generators and other machines propelled by electric motors, other stationary engines or machines in accordance with the following schedule: a. Internal combustion engines: i. 2HP and below P140.00 ii. 5 HP and below but not lower than 2HP 160.00 iii. 10HP and below but not lower than 5HP 200.00 iv. 15 HP and below but not lower than 10HP 290.00 v. Above 15HP 400.00 b. Other stationary engines or machines: 1. 3 HP and below P140.00 2. 5HP and below but not lower than 3HP 170.00 3. 10 HP and below but not lower than 5HP 290.00 4. 15 HP and below but not lower than 10HP 345.00 5. Above 15HP 520.00 c. Electrical generators and other machines propelled by electric motors will be levied the same rates found in subsection (a) and or above (b) above SECTION 3J.02. Time of Payment. The annual fee imposed in this Article shall be paid to the Local Treasurer upon application of the Permit with the Local Chief Executive 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 February, or of every quarter as the case may be. SECTION 3J.03. Administrative Provisions. No engines or machines mentioned above shall be installed or operated within the limits of this locality without the permit of the Mayor and the payment of the inspection fee prescribed in this Article. SECTION 3J.04. Penalty. any person who shall violate, hinder, refuse, or in any way prevent the duly authorized person(s) from carrying out the provisions of this Article, shall be punished by a fine One Thousand Pesos (P1,000.00), imprisonment of one (1) month, or both at the discretion of the Court. ARTICLE K Permit Fee on Agricultural and Forestry Machinery and Other Heavy Equipment SECTION 3K.01. Imposition of Fee. An annual permit fee shall be collected at the following rates for each machinery or heavy equipment from operators renting out the said equipment in the locality. a. For each tractor P250.00/annum b. For each bulldozer, forklift, grader, loader, etc. 550.00/annum c. For each chainsaw 220.00/annum d. Other agricultural and forestry machinery or newly equipment not enumerated above 350.00/annum SECTION 3K.02. Time and Manner of Payment. The fees imposed herein shall be payable annually upon application of Mayor's Permit. SECTION 3K.03. Administrative Provisions. The Local Treasurer shall keep a registry of all heavy equipment and agricultural machineries that shall include the name and address of the owners. SECTION 3K.04. Penalty. Any violation of the provision of this Article shall be punishable by a fine of not less than One Hundred Pesos (P100.00) but not exceeding Two Hundred Pesos (P200.00) or imprisonment of not exceeding thirty (30) days or both, at the discretion of the court. ARTICLE L Permit Fee for Temporary Use of Roads, Streets, Sidewalks, Alleys, Parks SECTION 3L.01. Imposition of Fee. Any person or association/organization that shall temporarily use and/or occupy streets, sidewalks, alleys or portion thereof in this locality for a period not exceeding one (1) week shall first secure a permit from the Local Chief Executive and pay in accordance with the schedule stated hereunder: 1. For construction, shops, business or shows P25.00/sq. m./day 2. For charitable, religious and educational purposes and others 100.00/day 3. Wakes (maximum of 1/2 day only) exempted SECTION 3L.02. Time of Payment. The fee shall be paid to the Local Treasurer upon application of the permit with the Local Chief Executive. SECTION 3L.03. Administrative Provision. The period of occupancy and/or use of the streets, sidewalks, alleys or portion thereof shall commence from the time the permit is issued. ARTICLE M Permit Fee for the Conduct of Benefit Ball, Dance, Game or other Group Activities SECTION 3M.01. Imposition of Fees. No person shall conduct, manage or promote any benefit ball, dance, game or activity within the locality without first securing a Mayor's Permit from the Office of the Mayor or his duly authorized representative based on the following rates per day or fraction thereof. a. Benefit Balls/Dance P200.00 b. Games 350.00 c. Stage Shows/Bands/Others 550.00 d. Concerts 1,200.00 e. Other group activities 500.00 SECTION 3M.02. Administrative Provision. a) All activities held for the benefit of any organization shall follow the rules and regulations promulgated by the Locality pertinent to public welfare and safety. b) The Mayor's Permit shall not be issued to any person, group or organization conducting activity which is contrary to laws, public morals, health and public safety. ARTICLE N Permit Fee on Occupation/Calling not Requiring Government Examination SECTION 3N.01. Imposition of Fee. An annual fee at the rate of Eighty Pesos (P80.00) shall be collected for the issuance of Mayor's Permit to any person who shall engage in the practice of occupation or calling not requiring government examination in the locality. i. All occupation or callings subject to periodic inspection, surveillance and/or regulations by the Local Chief Executive, like animal trainer, auctioneer, barber, bartender, beautician, bondsman, bookkeeper, butcher, blacksmith, carpenter, carver, chambermaid, cook, criminologist, electrician, electronic expert, fortune teller, hair stylist, handwriting expert, hospital attendant, lifeguard, magician, make-up artist, manicurist, masonry worker, masseur-attendant, mechanic, midwife (without board locally known as "hilot"), painter, musician, pianist, photographer (itinerant), professional boxer, private ballistic expert, rig driver (cochero), driver, dance instructor, stage-performer, salesgirl, sculptor, waiter or waitress, welder, tourist guide and the like or similar category. ii. Employees or workers in industrial or manufacturing establishments such as but not limited to battery charging shops, blacksmiths, candy and confectionery factories, construction and/or repair shops of motor vehicles, carpentry shops and others. iii. Employees and workers in commercial establishments, cinematography/film storage, cold storage or refrigerating plants, delivery and messengerial services, elevator and escalator services, funeral parlors, janitorial services, junks shop, hard wares, pest control services, printing and publishing houses, service stations, slaughterhouses, textile stores, warehouses, and parking lots. iv. All employees and workers in food or eatery establishments such as but not limited to canteens, carinderias, catering services, bakeries, ice cream or ice milk factories, refreshment parlors, restaurants, sari-sari stores, and soda fountains, stallholders, employees and workers in public markets, food peddlers (cooked and uncooked) and the like or similar category. v. All employees or workers in night or night and day clubs and other similar establishments such as but not limited to cocktail/music lounges, beer gardens, disco/regular bars, cabarets, sauna bath houses and sing-a-long restaurants. vi. All other employees and persons who exercise their profession, occupation or calling within the jurisdiction limits of the Locality of Kalibo, Aklan. SECTION 3N.02. Exemption. (a) Professionals who are subject to the Provincial Tax imposition pursuant to Section 139 of the Local Government Code of 1991; (b) Government Employees. SECTION 3N.03. Time and Manner of Payment. Prescribed fees shall be paid to the Local Treasurer upon filing of the applicant for Occupation/Mayor's Permit for the first time and annually within January 1 to February 20 and every quarter thereafter. The permit fee is payable for every separate or distinct occupation or calling engaged in. Employer(s) shall advance and be responsible for the payment of fees of their employee(s). SECTION 3N.04. Surcharges for Unpaid Fees or Charges and/or Late Payment. There is hereby imposed a surcharge of Twenty Five percent (25%) of the amount of fees or charges not paid on time. SECTION 3N.05. Administrative Provisions. a. The Local Treasurer shall keep a record of persons engaged in occupation and/or calling not requiring government examination and the corresponding payment of fees required under personal data for reference purposes. 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 Local Treasurer and to the Local Chief Executive respectively for cancellation upon retirement or cessation of the practice of the said occupation or calling. c. In case of change of business ownership or nature of business, it shall be the duty of the owner, agent or manager of such business to secure a new permit as required and pay the corresponding permit fee as though it is a new business. d. 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 start working. e. The individual Mayor's Permit secured shall be renewed during the respective birth month of the permittee next following calendar. ARTICLE O Permit Fee for the Conduct of Group Activities Held at Public Places, such as Plazas, Parks, Local Roads, Streets and other Public Places SECTION 3O.01. Imposition of Fee. Every person/entity who shall conduct or hold any program or activity in any public places within the jurisdiction of the locality shall secure a Mayor's Permit thereof and shall pay the corresponding fees to the Local Treasurer as follows: a) Meetings, rallies and demonstrations 175.00/day maximum of 8 hours per day b) Stage presentation (Stage shows and vaudevilles, drama, cultural and fashion shows) 275.00/day maximum of 8 hours per day c) Other activities (Beauty contest, horserace and other animal fights/races, athletic competition, Mahjong sessions, Bingo socials and others) 230.00/day maximum of 8 hours d) Caroling 230.00/day maximum of 8 hours SECTION 3O.02. Time of Payment. The fee imposed in this Article shall be paid to the Local Treasurer upon filing of application of Permit with the Local Chief Executive. SECTION 3O.03. Administrative Provisions. A copy of every Permit issued by the Local Chief Executive shall be furnished to the Chief of Police or PNP Station Commander of the locality who shall assign police officers and/or other law enforcement officers to the venue of the programs or activity to help maintain peace and order. ARTICLE P Permit Fee for the Conduct of Business/Activity by Vendors During Ati-Atihan and Special Occasions in Designated Areas SECTION 3P.01. Imposition of Fee. An amount of Two Hundred Seventy Five Pesos (P275.00) shall be collected upon application by each vendor(s) to conduct business/activity during Ati-Atihan festival and/or special occasions in areas designated by the Local Government Unit. SECTION 3P.02. Time of Payment. The fee shall be paid to the Local Treasurer upon the approval of the Local Chief Executive before any business/occupation may lawfully commence. ARTICLE Q Fees for Zoning/Locational Clearance, Inspection, Verification, Approval of Subdivision and Condominium Plans and Other Related Activities SECTION 3Q.01. Imposition of Fee. There shall be imposed the following fees for the issuance of Locational/Zoning Clearance, Verification, Inspection and Approval of Subdivision and Condominium in this locality. SECTION 3Q.02. Application Fee . As provided in this ordinance, the LGU-Kalibo shall collect the following application fee: a) For Locational Clearance P175.00 b) For Motion for Reconsideration P575.00 c) For petition/request for reclassification P700.00 This excludes the cost of reclassification proceeding such as production of maps and other documents, public hearings and publication. 1) Processing Fee: ZONING/LOCATIONAL CLEARANCE NEW A. Single residential structure attached or detached 1 P100,000.00 and below 280.00 2 Over P100,000.00 to 200,000.00 575.00 3 Over 200,000.00 720+ 1/10 of 1% in excess of P200.00 B. Apartments/Townhouses 1 P500,000.00 and below 1,400.00 2 Over P500,000.00 to 2 Million 2,150.00 3 Over 2 Million 3,600+ 1/10 of 1% of cost in excess of P2 M regardless of the number of floors C. Dormitories 1 P2Million and below 3,600.00 2 Over P2 Million 3,600+ 1/10 of 1% of cost in excess of P2 M regardless of the number of floors D. Institutional, the project cost of which is: 1 Below P2 Million 2,800.00 2 Over P2 Million 2,800+ 1/10 of 1% of cost excess of P2 M E. Commercial, Industrial, Agro-Industrial Project cost of which is: 1 Below P100,000.00 1,400.00 2 Over 100,000.00-500,000.00 2,150.00 3 Over 500,000.00-1 Million 2,800.00 4 Over 1 M-2 M 4,300.00 5 Over P2 Million 7200+ 1/10 of 1% of cost in excess of P2 M F. Special Uses/Special Projects (Gasoline station, cell sites, slaughterhouse, treatment plant, etc.) 1 Below 2 Million 7200+ 1/10 of 1% of cost in excess of P2 M 2 Over P2 Million 7200+ 1/10 of 1% of cost in excess of P2 M G. Alteration/Expansion (affected areas/cost only) same as original application I. n Zoning Certification Php500.00/hectare or fraction J. Land Use Verification Php500.00/parcel of land or project capital for business operation Legal Research Fee (LR)-Computation of LR remains at 1% of every fee charged but shall in NO case be lower than PhP10.00 In case of alterations, improvements or changes in the subdivision/condominium project(s), a fee of Five Hundred Pesos (P500.00) shall be charged for monitoring until the construction of the roads, bridges, drainage system, installation of electric post and water system are completed. Permit Fee for Preliminary Inspection a. For the 18t twenty (20) linear meters 180.00 For every meter in excess of 20 linear meters 6.00 b. Streets For the 1st square meter 180.00 For every square meters in excess of 20 sq. m. 6.00 c. Reinforced concrete culvert for every meter 35.00 d. Bridges 400.00 If upon verification, the subdivision is found to be bigger in area than what was reported, the applicant shall pay the fees to the Local Treasurer upon assessment of the designated officer/inspector of the MPDC corresponding to the area difference before final action is taken on the application by the Mayor. 1. Approval of Subdivision and Condominium Plans a. Preliminary processing Fee for Subdivision For the 1st 10 hectares P180.00 For every additional hectares of a fraction thereof 30.00 b. Final Processing Fees (Condominium) per square meter of total land area P2.00 per square meter of the floor area of the building 1.00 e. Alteration of Plans Fees for Condominium same as final Processing Fee f. Conversion of Existing Structure to condominiums per square meter of total land area 2.00 per square meter of floor area of the building 1.00 2. Approval of Subdivision and Condominium Plans a. Subdivision: Having a density of 66 to 100 family lots/hectares P350.00 Subdivisions having a density of 21 to 65 family lots/hectares 450.00 Subdivision having a density of 20 family lots/and below per hectare 500.00 b. Condominium per square meter of saleable area 5.00 A. Farm Lot Subdivision: a. Preliminary Processing Fee For the first five (5) hectares P180.00 For every additional hectare or fraction thereof 20.00 b. Final Processing Fee Per hectare or a fraction thereof 450.00 c. Alteration of Plans Fee For every additional hectare or fraction thereof. Same as Final Processing Fee and shall cover the affected portions of the subdivision, prorated against the fees for the total area 3. Fees on Memorial Park/Cemetery Plan a. Approval of Memorial Park/Cemetery Plan 1. Preliminary Processing Fee/Locational Clearance Fee For the 1st one hectare 350.00 For every additional hectare or a fraction thereof 35.00 2. Final Processing Fee per square meter 2.00 3. Alteration of Plans affected portions of plans subject to alteration 2.00 4. Inspection fee per hectare 350.00 2. SUBDIVISION AND CONDOMINIUM PROJECT (under P.D. 957) A. Subdivision Projects 1. Approval of Subdivision Plans (including townhouses) 1. Preliminary Approval and Location Clearance (PALC)/Preliminary Subdivision Development Plan (PSDP) Processing Fee 360.00/ha or a fraction thereof Inspection Fee * 1,500.00/ha. Regardless of density 2. Final Approval and Development Permit Processing Fee density 2,880.00/ha. Regardless of Additional Fee on Floor Area of housing component 3.00/sq. m. density Inspection Fee * 1,500.00/ha. regardless of density 3. Alteration of Plan (affected areas only) Same as Final Approval and Development Permit 4. Extension of Time to Develop Processing Fee 504.00 Additional Fee (unfinished area for development) 14.40 sq. m. Inspection Fee * 1,500.00/ha regardless of density * Application for CR/LS with DP issued by LGU shall be charged inspection fee B. Condominium Projects 1. Approval of Condominium Plans/Final Approval and Development Permit 1. Preliminary Approval and Locational Clearance 2. Mina Approval and Development Permit Processing Fee 720.00 a. Land Area 7.20/sq. m. b. No. of Floors 288.00/floor c. Building Areas 23.05 sq. m. of GFA Inspection Fee * 1,500.00/ha 3. Alteration of Plan (affected areas only) Same as Final Approval and Development Permit 4. Conversion (affected areas only) -do- 3. SUBDIVISION AND CONDOMINIUM PROJECTS (under B.P. 220) A. Subdivision Projects 1. Approval of Subdivision Projects 1. Preliminary Approval and Locational Clearance Processing Fee a. Socialized Housing 90.00/ha b. Economic Housing 216.00/ha Inspection Fee a. Socialized Housing 1,500.00/ha b. Economic Housing 1,500.00/ha 2. Final Approval and Development Permit Processing Fee a. Socialized Housing 600.00/ha b. Economic Housing 1,440.00/ha Inspection Fee c. Socialized Housing 1,500.00/ha d. Economic Housing 1,500.00/ha (Projects already inspected for PALC application may not be charged inspection fee) 3. Alteration of Plan (affected areas only) Same as Final Approval and Development Permit 4. Building Permit (Floor area of housing unit) 7.20/sq. m. 5. Occupancy Permit Processing Fee a. Socialized Housing 6.00/sq. m. b. Economic Housing 7.20/sq. m. Inspection Fee (saleable floor area of the housing component) c. Socialized Housing 1,500.00/ha d. Economic Housing 1,500.00/ha B. Condominium Projects 1. Approval of Condominium Plans 1. Preliminary Approval and Locational Clearance 720.00 2 Final Approval and Development Permit Processing Fee a. Total Land Area 7.20/sq. m. b. No. of Floors 144,00/floor c. Building Areas 5.80/sq. m. of GFA Inspection Fee 1,500.00/ha 3. Alteration of Plan (affected areas only) Same as Final Approval and Development Permit 4. INDUSTRIAL/COMMERCIAL SUBDIVISION 1. Approval of Industrial/ Commercial Subdivision 1. Preliminary Approval and Locational Clearance Processing Fee 432.00/ha Inspection Fee 1500.00/ha 2. Final Approval and Development Permit Processing Fee 720.00/ha Inspection Fee 1500.00/ha (Projects already inspected for PALC application may not be charged inspection fee) 3. Alteration of Plan (affected areas only) Same as Final Approval and Development Permit 5. FARM LOT SUBDIVISION 1. Approval of Farmlot Subdivision 1. Preliminary Approval and Locational Clearance Processing Fee 288.00/ha Inspection Fee 1500.00/ha 2. Final Approval and Development Permit Processing Fee 1440.00/ha Inspection Fee 1500.00/ha (Projects already inspected for PALC application may not be charged inspection fee) 3. Alteration of Plan (affected areas only) Same as Final Approval and Development Permit 6. Memorial Park/Cemetery Project/Columbarium 1. Approval of Memorial Park/Cemetery Project/Columbarium 1. Preliminary Approval and Locational Clearance a. Memorial Project 720.00/ha b. Cemeteries 288.00/ha c. Columbarium 3,600.00/ha Inspection Fee a. Memorial Project 1,500.00/ha b. Cemeteries 1,500.00/ha c. Columbarium 1,500.00/ha 2. Final Approval and Development Permit a. Memorial Project 3.00/sq. m. b. Cemeteries 1.5/sq. m. c. Columbarium 7.20/sq. m. of land area 3.00/floor Inspection Fee 23.05/sq. m. of GFA (Projects already inspected for PALC application may not be charged inspection fee) a. memorial Project 1500.00/ha b. Cemeteries 1500.00/ha c. Columbarium 1500.00/ha 3. Alteration Fee Same as Final Approval and Development Permit 7. OTHER TRANSACTIONS/CERTIFICATES A. Application/Request for: 1. Advertisement Approval 720.00 2. Cancellation/Reduction of Performance Bond2,880.00 3. Lifting of Suspended License to Sell 2,880.00 4. Exemption from Cease and Desist Order 216.00 5. Clearance to Mortgage 1,440.00 6. Lifting of Cease and Desist Order 2,880.00 7. Change of Name/Ownership/Amendments/of CRLS 1,440.00 8. Voluntary cancellation of CRLS 1,440.00 9. Revalidation/Renewal of Permit (Condominium) 60% of current processing fee B. Other Certifications 1. Zoning Certifications 720.00/ha 2. Certification of Town Plan/Zoning Ordinance Approval 216.00 3. Certification of New Rights/Sales 216.00 4. Certification of Registration (form) 216.00 5. License to Sell (form) 216.00 6. Certificate of Creditable Withholding Tax 216/lot or unit (maximum of lots per certificate) 7. Others to include: a. Availability of records/public request 288.00 b. Certificate of no record on file 288.00 c. Certificate of with or without CRLS 288.00 d. Certified true copy of documents (report size) * document of five (5) pages or less 43.20 * Every additional page 4.40 e. Photocopy of documents 3.00 f. Other not listed above 216.00 8. REGISTRATION OF DEALER/BROKER/SALESMAN 1. Dealers/Brokers 720.00 2. Salesman/Agent 288.00 9. HOMEOWNERS ASSOCIATION 1. Registration of HOA Examination/Registration Regular HOAS CMP HOAs Articles of Incorporation 940.00 780 By-Laws 940.00 780 2. Stamping of Books 50/book 3. Amendments Articles of Incorporation 720.00 By-Laws 720.00 4. Dissolution of Homeowners Association 720.00 5. Certification of the New Set of Officers 504.00 6. Other Certification 216.00 Inspection Fee 1,500.00/ha 7. Research Fee 50.00/docket 10. LEGAL FEES (CMP PROJECT) 1. Filing Fee 1,440.00 2. Additional Fee for claims (for refund, damages, attorney's fee, etc.) 1. Not more than 20,000.00 173.00 2. More than 20,000.00 but less than 80,000.00 576.00 3. 80,000.00 or more but less than 100,000.00 864.00 4. 100,000.00 or more but less than 150,000.00 1,440.00 5. For each 1,000 in excess of 150,000 720.00 3. Motion for Reconsideration 600.00 4. Petition of Review 2,880.00 5. Prayer for Cease and Desist Order 1,200.00 6. Pauper-litigants are exempt from payment of legal fees 1. Those whose gross income is not more than 6,000 per month and residing within M.M. 2. Those whose gross income is not more than 4,000 per month and residing within M.M. 7. Government agencies and its instrumentalities are exempted from paying legal fees 8. Local Government and Government Owned or controlled corporation with or without independent charters are not exempted paying legal fees 11. UPLC LEGAL RESEARCH FEE Computation of Legal Research Fee for the University of the Philippines Law Center (UPLCR) remains at One Percent (1%) of every fee charged but shall in No Case Be Lower than 12.00 Covered by MEMORANDUM CIRCULAR NO. 18 Series of 2013 (October 2, 2013) SECTION 3Q.03. Validity of the Certificate of Zoning Compliance. The Certificate of Zoning Compliance shall be valid for the period prescribed in the decision stated herein. SECTION 3Q.04. Time of Payment. The fees imposed in this Article shall be paid by the applicant or his representative to the Local Treasurer before any clearance is issued and/or verification or inspection is conducted by the Designated Officer/Inspector. SECTION 3Q.05. Administrative Provision. The Office of the Municipal Planning and Development Coordinator shall administer the provision of the article governing subdivisions in accordance with PD 957 & BP 220 and other pertinent laws. After processing the above shall be indorsed to the Sangguniang Bayan for Subdivision Approval. ARTICLE R Fee for Sealing and Licensing of Weights and Measures SECTION 3R.01. Imposition of Fees. Every person before using instruments of weights and measures within the locality of Kalibo shall first have them sealed and licensed annually and pays therefore to the Local Treasurer at the following rates: a. For sealing linear metric measures: Not over three (3) meters P30.00 Over three (3) meters 55.00 b. For sealing metric measures with capacity of: Not over ten (10) liters P30.00 Over ten (10) liters 48.00 c. For sealing metric instruments of weights: With a capacity of less than thirty (30) kilograms P55.00 Thirty (30) kilograms but not more than fifty (50) kilograms 85.00 Fifty one (51) kilograms but not more than One Hundred (100) kilograms 210.00 One hundred one (101) kilograms but not more than Five Hundred (500) kilograms 400.00 Five hundred one (501) kilograms but not more than One Thousand (1000) kilograms 550.00 One Thousand one (1001) kilograms or more 700.00 d. For an apothecary or other balance of precision, the fee shall be double the rates prescribed above. For each scale or balance, a complete set of weights for use therewith shall be sealed free of charge. However, for extra weights, the charge shall be Ten Pesos (10.00). For each and every re-testing and re-sealing of weight and measures instruments including gasoline pumps outside the office upon the request of the owner or operator an additional service charge of (P50.00) per instrument shall be collected. SECTION 3R.02. Exemption. All instruments of weights and measures used in government works or maintained for public use by the national, provincial, municipal or barangay government shall be tested and sealed free of charge. SECTION 3R.03. Time of Payment. The fees shall be levied in this Article shall be paid to the Local Treasurer when the weights or measures are sealed, before their use and thereafter, on or before the anniversary date. SECTION 3R.04. Surcharge for Late Payment. Failure to pay the fee prescribed in this Article within the time required shall subject the taxpayer to a surcharge of twenty-five (25%) of the original amount of fees due. Such surcharge to be paid at the same and in the same manner as the original amount of due. SECTION 3R.05. Accrual of Proceeds. Proceeds of the fees as well as surcharges, interest and fines collected in connection with this Article shall accrue to this locality where it is collected. SECTION 3R.06. Form and Duration of License of Weights and Measures. The official receipt for the fee issued/charge for sealing of weight and measure shall serve as a license to use instrument for one year from the date of sealing, unless deterioration or damage which renders the weight or measure inaccurate occurs within the period. When a license is renewed, the same shall expire on the same day and 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 upon demand by the Local Treasurer or his deputies. SECTION 3R.07. Secondary Standards Preserved by the Local Treasurer; Comparison Thereof with the Fundamental Standard. The Local Treasurer shall keep full sets of secondary standards in his office for the use in the testing of weights and measures. The secondary standard shall be compared with the fundamental standards in the National Institute of Science and Technology at least once a year. When found to be sufficiently accurate, the secondary standard shall be distinguished by label, tag, or seal and shall be accompanied by a certificate showing the amount of its variation from the fundamental standards. If the variation is of sufficient magnitude to impair the utility of the instrument it shall be destroyed by the Local Treasurer in the presence of the Department of Science and Technology and/or Department of Trade and Industry. SECTION 3R.08. Destruction of Defective Instrument of Weights or Measures. Any defective instrument of weights or measures shall be destroyed by the Local Treasurer or any of his authorized representatives if its defect is such that it cannot readily and securely be repaired. SECTION 3R.09. Inspectors of Weights and Measures. The Local Treasurer or his authorized representatives shall inspect and test instruments of weight and measures. In case the inspection and testing is conducted by the deputies of the Local Treasurer, it shall be their duty to report to the Local Treasurer the condition of the instruments in the territory assigned to them. SECTION 3R.10. Dealers Permit to Keep Unsealed Weights and Measures. Any person other than the Local Treasurer or his authorized representative who places an official tag or seal upon any instrument of weight or measure or attaches it thereto; or who fraudulently imitates any marking stamp, brand, or tag or other characteristic sign used to indicate that a weight or measure has been officially sealed; or who alters in any way the certificate given or license issued by the Local Treasurer or his duly authorized deputies as an acknowledgement that the weight or measure mentioned therein has been duly sealed; or who makes or knowingly sells or uses any false or counterfeit stamp, tag, certificate or license, or any dye for printing or marking stamps, tags, certificate or license which is an imitation of or purports to a lawful stamps, tags, certificate or license or license of the kind required by the provisions of this Article; or who alters the written or printed figures or letters on any stamp, tag, license used or issued; or who has in his possession any such false, counterfeit restored or altered stamp, tag, certificate or license for the purpose of using or re-using the same in the payment of fees or charges imposed in this Article; or who procures the commission of any such offense by another shall for each offense be fined not less than One Thousand Pesos (P1,000.00) but not more than Two Thousand Five Hundred Pesos (P2,500.00) or imprisonment for not less than one (1) months nor more than six (6) months, or both at the discretion of the Court. SECTION 3R.11. Fraudulent 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 weight or measure 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 use in any purchase or sale or in estimating the value of any services furnished, any instrument of weight and 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 One Thousand Pesos (P1,000.00), or by imprisonment for two (2) months or both, but if such scale, balance, weight or measure used has been officially sealed at some previous time and the seal and tag officially fixed thereto remain intact and in the same position and condition in which they were placed by the official sealer, and the instrument is found not to have been altered or rendered inaccurate but still to be sufficiently accurate to warrant its being sealed with repairs or alteration such instrument shall, if presented for sealing promptly on demand of any authorized dealer or inspector of weight or measure be sealed and the owner or possessor or user of same shall be subject to no penalty except a surcharge equal to five times the regular fee fixed by law or the sealing of an instrument of its class, this surcharge to be collected and accounted for by the same official and in the same manner as the regular fees for sealing such instruments. SECTION 3R.12. Alteration or Fraudulent Use of Instrument of Weight and Measure. Any person who with fraudulent intent alters any scale, 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 One Thousand Pesos (P1,000.00) nor more than Two Thousand Five Pesos (P2,500.00), or imprisonment of not less than one (1) month nor more than six (6) months, or both at the discretion of the Court and/or confiscation of illegal weights and measures or the revocation of their permit or license. Any person who fraudulently gives short weight or measure in the making of sale, or who fraudulently takes excessive weight or measure in the making of a purchase, or fraudulently misrepresents the weight or measure therefore, shall be punished by a fine of not less than One Thousand Pesos (P1,000.00) nor more than Two Thousand Pesos (P2,500.00) or by imprisonment for not less than one (1) month nor more than six (6) months, or both fine and imprisonment at the discretion of the Court. SECTION 3R.13. Compromise Power. The Local Treasurer is hereby authorized to settle an offense which does not involve commission of fraud, before a case therefore is filed in Court upon payment of a Compromise Penalty but shall be fined by not less than One Thousand Pesos (P1,000.00) nor more than Two Thousand Five Hundred Pesos (P2,500.00). ARTICLE S Fees for Accreditation/Registration of Civil Society Organizations, People Organizations, Non-Government Organizations and the like SECTION 3S.01. Imposition of Fee. There shall be collected a non-refundable annual accreditation/registration fee of three Hundred Pesos (P300.00) from CSO's, PO's, NGO's and the like organized and/or operating in the locality for purposes not contrary to laws, rules and regulations. Tricycle for Hire Operation (Accreditation) 150.00 SECTION 3S.02. Manner of Payment. The fee shall be paid to the Local Treasurer before a Certificate of Accreditation/Registration is issued by the Sangguniang Bayan/Local Chief Executive. SECTION 3S.03. Administrative Provision. a. It shall be the duty of the officers of the organization covered under this Article thru their President of Chairman, to accredit/register the name of their organization or association with the Office of the Sangguniang Bayan/Local Chief Executive. b. The application for registration shall be accomplished by a copy of the organization's Constitution and by-laws or in the absence of which a joint affidavit executed by the officer(s) of the said organization stating therein the purpose or purposes for which the organization is established or formed, together with a copy of the list of all members including their respective addresses. SECTION 3S.04 Exemption. Partisan political organizations including Sangguniang Kabataan, Liga ng mga Barangay and Spiritual Organizations. ARTICLE T Local Civil Registry Fees SECTION 3T.01. Imposition of Fees. Marriage Fees: Fee as per cost of administration/benchmarked w/ other municipalities 1. Application Fees: 1.a When applicants are both residents of this locality 150.00 1.b When one of the applicants is a foreigner 1,000.00 1.c When one of the applicants is non-resident of the locality 180.00 2. Marriage Counseling Fee 180.00 3. Family Planning Guidance Fee 180.00 4. Marriage License Fee 200.00 5. Marriage Solemnization Fee 300.00 (b) n For registration of the following: 1. Legitimation 450.00 2. Adoption 750.00 3. Revocation/rescission of adoption 450.00 4. Annulment of marriage 750.00 5. Declaration of nullity of marriage 750.00 6. Legal separation/divorce 2,500.00 7. Setting aside the decree of legal separation 450.00 8. Foreign divorce of Filipinos 5,000.00 9. Declaration of presumptive death 450.00 10. Declaration of absence 450.00 11. Compulsory recognition of illegitimate child (AUSF RA 9255) 450.00 12. Voluntary recognition of illegitimate child 450.00 13. Appointment of guardian 450.00 14. Termination of guardianship 450.00 15. Naturalization 1,500.00 16. Cancellation of naturalization 1,500.00 17. Civil interdiction 450.00 18. Determination of the fact of reappearance of absent spouse previously declared presumptively dead 1,200.00 19. Judicial determination of filiation 450.00 20. Research Fee (Out of town Registration) 350.00 21. Certification Fee/Affidavit Fee 250.00 22. Cancellation or Declaration of Nullity of Birth Certificate 450.00 23. For legal documentation for record purposes 450.00 (c) Filing fees for the following petition: 1. Correction of clerical/ typographical errors 1,000(RATE based as per RA 9048 as amended by RA 10172) 2. Change of first name or nickname 3,000(RATE based as per RA 9048 as amended by RA 10172) (d) Service Fees to the Petition Receiving Civil Registrar(PRCR) by a Migrant Petitioner 1. Correction of clerical or typographical error 1,000 (RATE based as per RA 9048 as amended by RA 10172) 2. Change of first name 1,000 (RATE based as per RA 9048 as amended by RA 10172) (e) Permits for Cadaver disposition 1. Burial Permit Fee 150.00 2. Fee for exhumation of cadaver 180.00 3. Fee for removal or transfer of cadaver 300.00 4. Fee for the interment of non-resident 450.00 5. Transfer Permit 300.00 SECTION 3T.02. Time of Payment. Fees shall be paid to the Local Treasurer before registration or issuance of permit, license or certified copy of local registry records or documents by the Local Civil Registrar. SECTION 3T.03. Administrative Provision. (a) All applicants for Marriage License except, in case of marriage in "Articulo Mortis" must first secure a certification from the Family Planning Coordinating Council of the locality or from the Marriage Counselor duly accredited by the proper government agency to the effect that the contracting parties have undergone marriage counseling. (b) It shall be unlawful to bury the cadaver in any place not designated by the Local Government or by the proper authorities. SECTION 3T.04. Exemptions. The above fees shall not be collected in the following cases: a) Issuance of certified copies of documents for official use upon written request from the competent court or other agencies concerned. b) Pauper/indigent as per recommendation from the Local Social Welfare Office. ARTICLE U Police, Fire, PLEB and Mayor's Clearance Fees SECTION 3U.01. Imposition of Fees. A service fee shall be collected for each Police, PLEB and Mayor's Clearance Certificate issued as follows: (a) Mayor's Clearance 1. employment, scholarship, study grant, retirement, promotion 100.00 2. Employment Abroad 275.00 (b) Application for Filipino Citizenship 400.00 (c) Passport or Visa Application 275.00 (d) Firearms Permit Application 135.00 (e) PLEB Clearance 135.00 (f) Police Clearance (Processed by PNP) 100.00 (g) Police Clearance (Travel abroad) 135.00 (h) Police Blotter Report 75.00 (i) Fire Clearance Certificate 50.00 (j) Mayor's and Police Clearance to Transfer or Ship-out the following: 1. Large cattles per head 24.00 2. Hogs or pigs per head 12.00 3. Goats, sheeps, dogs and other animals per head 12.00 4. Fowls: 4.a First 20 heads 12.00 4.b From 21 to 50 heads 24.00 4.c From 51 of more 30.00 4.d Gamecocks or fighting cocks per head 30.00 5. Rice, Palay & other cereals per sack 12.00 6. Logs and lumber per truckload or fraction 30.00 7. Sand, gravel, field stones, rocks, and other road materials per truck load 24.00 8. Mineral ores, coal dolomites or limestone per truckload 24.00 9. Organic fertilizer per sack 40 kgs. 12.00 (k) Junkyard materials/truck load 100.00 (l) Clearances for Operation of Business 1. Real Property Tax Clearance 50.00 2. Police Clearance 50.00 3. Fire Clearance 50.00 4. Zoning Clearance 50.00 5. Engineering Clearance 50.00 6. Lessor, Rentals and Charges Clearance 50.00 (m) For other purposes not specified above 50.00 Any person applying for Mayor's Clearance to ship-out goods or products out of the locality shall be required to present a clearance from the barangay where the goods or products originated. SECTION 3U.02. Time of Payment. The service fees imposed in this article shall be paid to the Local Treasurer upon application for Mayor's/Police Clearance. ARTICLE V Service Fees for Medical/Health and Other Services SECTION 3V.01. Imposition of Fee. Any person who wishes to undergo medical/health and other applicable services at the Local Health Office shall be required to secure a Medical Certificate and shall likewise be required to pay the amount of one hundred Pesos (P100.00). Medical Certificates for students in Kalibo are given 50% discount. PWD's and Senior Citizens are free of charge. SECTION 3V.02. Medical/Health Fees Be Collected for Services Rendered. The following medical/health fees shall also be collected for services rendered by the Local Health Office. TYPE NEW a. Sputum Examination 70.00 b. Gram stain of general smear 100.00 c. Malaria Smear 70.00 d. Blood Typing "ABO" system 100.00 e. Routine Urinalysis 70.00 f. Stool Examination 70.00 g. Complete Blood count 100.00 h. WBC and differential count only 80.00 i. Hemoglobin determination only 80.00 j. Pregnancy Test - Serum 190.00 - Urine 140.00 k. Clotting time 90.00 l. Bleeding time 90.00 m. Sperm analysis 200.00 n. Fecal occult blood 500.00 o. Platelet count 60.00 p. Other examinations 60.00 q. Total Protein 300.00 r. Electrolytes 200.00 s. Na+ 280.00 t. K+ 280.00 u. Cl- 280.00 v. Ca++ 180.00 w. Amylase 500.00 x. Alkaline Phosphates 400.00 y. Anti TP (Rapid Test for VDRL) Gonorrhea, Syphilis 130.00 z. HBsAG 250.00 aa. RPR 200.00 bb. Gram staining 70.00 cc. AFB Stain 70.00 dd. FBS (Fasting Blood Sugar)/RBS 105.00 ee. BUN (Blood Urea Nitrogen) 115.00 ff. Serum Creatinine 115.00 gg. Uric Acid 105.00 hh. Lipid Profile 470.00 ii. Total Cholesterol 160.00 jj. Triglycerides 160.00 kk. HDL 200.00 ll. SGPT 160.00 mm. SGOT 200.00 nn. Salmonella 800.00 oo. Serum Albumin 200.00 pp. HbA1c 1200.00 qq. Drug Test 290.00 rr. FECT Concentration Method 150.00 ss. Blood Typing ABO with RH 190.00 tt. CBC with Platelet Count 190.00 SECTION 3V.03. Dental Services. the following dental fees shall be collected for every dental services rendered by the Local Health Office. TYPE NEW a. Tooth Extraction 300.00 permanent 200.00 temporary b. Additional Anesthesia 50.00 per carpule c. Oral Prophylaxis 600.00 d. Fluoride Filling/Restorations 450.00 e. Fluoride Treatment 500.00 (Full mouth) f. Pregnant women Oral Prophylaxis 600.00 SECTION 3V.04. Maternal Health Services. the following maternal health fees shall be collected for every maternal health service rendered by the Local Health Office. TYPE NEW a. Maternity Care Package 6,500.00 b. Newborn Screening 2,000.00 c. PAP's Smear 200.00 d. Insertion of IUD 100.00 e. Circumcision 500.00 f. Tubal Ligation 1,500.00 g. New Born Care 700.00 h. Implant Insertion 2,500.00 i. Breast Examination Free SECTION 3V.05. Other Medical Services. the following fees shall be collected for every other medical service rendered by the Local Health Office. TYPE NEW 1. Nebulization 50.00 2. Health Card 60.00 3. Sanitary Permit 60.00 SECTION 3V.06. Laboratory Fee Discount. Discount Privilege shall be granted to the following as indicated therein. a. Officials and Employees and other personnel rendering service to the LGU of Kalibo shall be free of charge, under examination. b. Students who are native of Kalibo 20% Discount. c. Senior Citizens/Disabled Persons 20% Discount. d. Upon assessment and certification of the Municipal Social Welfare Development Office, Indigents shall be free of charge. SECTION 3V.07. A fee of Sixty Pesos (P60.00) shall be collected for every Health Card issued by the Local Health Office. SECTION 3V.08. Time of Payment. A service fee shall be paid by the applicant to the Local Treasurer before any physical examination and medical certificate be made and granted respectively. SECTION 3V.09. Administrative Provisions. a. Individuals engaged in an occupation or working in the following establishments are hereby required to undergo physical and medical examination at the Local Health Office of Kalibo before they can be employed and once every six (6) months thereafter. 1) Food establishments establishments where foods or drinks are manufactured, processed, stored, sold or served. 2) Public swimming pools or bathing places. 3) Dancing Schools, dance halls and nightclubs, include dance instructors/instructress, hostesses, cooks, bartenders and waitresses, etc. 4) Beauty establishments include employees of barbershops, beauty parlors, hairdressing, manicuring establishments and figure slenderizing saloons. 5) Massage clinic and sauna bath establishments masseurs, massage clinic/sauna bath attendants, etc. 6) Hotels, motels and apartments, lodging and boarding, or tenement houses and condominiums. b. Owners, managers and operators of establishments shall see to it that their employees who are required to undergo physical and medical examination have been issued the necessary medical certificates from the Local Health Office of Kalibo. c. The Local Health Office shall keep a record of physical and other health examinations conducted and the copies of medical certificates issued, indicating the name of the applicant, date and purpose for which the examination was made. d. All establishments and government agencies within the municipality shall only honor Medical Certificates and Health Cards issued by the Municipal Health Office for employment purposes. e. All LGU personnel may avail of free medical assistance and medicines from the Municipal Health Office subject to its availability. ARTICLE W Sanitary Inspection/Service Fee SECTION 3W.01. Every owner/operator of agricultural, industrial or commercial establishment including houses or building for rent shall secure a Sanitary Permit each year in accordance with the following schedule: (a) with 0-1 worker 70.00 (b) with 2-4 workers 140.00 (c) with 5-6 workers 200.00 (d) with 7-10 workers 275.00 (e) more than 10 workers 700.00 SECTION 3W.02. Time of Payment. The fee imposed on this Article shall be paid to the Local Treasurer upon filing of the application for the Sanitary Permit with the Local Health Office. SECTION 3W.03. Administrative Provisions. (a) The Local Health Office or his duly authorized representative shall conduct an annual inspection of all business establishments and building, accessories and houses for rent, in order to determine their adequacy of ventilation, general sanitary condition and propriety for habitation. (b) The Local Health Office shall require evidence of payment of the fee imposed herein before the issuance of a sanitary permit. ARTICLE X Assessor's Annotation Fee SECTION 3X.01. Imposition of Fees. There shall be collected from every person requesting the annotation of certain documents on the Tax Declaration at the Local Assessor's Office the following fees: a. If the transaction contained in the document presented involves an amount of P5,000.00 and below P40.00 b. For every P 1,000.00 and/or fraction thereof 7.00 c. For release of mortgage and other similar documents irrespective of the amount involved 100.00 SECTION 3X.02. Time of Payment. The fee imposed in this Article shall be paid to the Local Treasurer upon request. ARTICLE Y Processing/Inspection Fee for Issuance of Tax Declarations SECTION 3Y.01. Imposition of Fees. There shall be levied a fee for the issuance of Tax Declaration for transactions involving transfer of ownership, segregation or consolidation of real properties, change or reclassification of real properties to conform with the actual use. (a) Processing Fee 1-1,000,000.00 MV or Sales Value whichever is higher P500.00 1,000,0001.00-3,000,000.00 MV or Sales Value whichever is higher P1,000.00 3,000,0001.00-5,000,000.00 MV or Sales Value whichever is higher P1,500.00 5,000,0001.00-10,000,000.00 MV or Sales Value whichever is higher P2,000.00 10,000,0001.00-50,000,000.00 MV or Sales Value whichever is higher P5,000.00 50,000,0001.00 up P10,000.00 (b) Inspection Fee 300.00/RPU (c) For the issuance of certified true copies, certification and other related services 150.00/RPU SECTION 3Y.02. Time of Payment. The fee imposed in this Article shall be paid to the Local Treasurer. ARTICLE Z Certification/Clearance/Certified True Copy/Administering Oath and Others SECTION 3Z.01. Imposition of Fees. There shall be collected for the issuance by any offices of the Local Government the following fees: (a) Certification Fee/Administering Oath/Certified True Copy P70.00/copy (b) For administering oath, per document 70.00 (c) Other purposes 70.00 (d) Printing fees using Plotter Machine Size: 20 x 30 building plan (black/white) 200.00/copy 24 x 36 building plan (black/white) 350.00/copy 24 x 36 colored map 1,400.00/copy 42 x 56 colored map 2,000.00/copy SECTION 3Z.02. Time of Payment. The fee imposed in this Article shall be paid to the Local Treasurer upon request. ARTICLE AA Processing/Inspection Fee of Environmentally-Critical Projects Leading to the Issuance of Indorsements SECTION 3AA.01. Kalibo Municipal Environmental Board (KMEB). 1. Application Processing Fee 7,000.00 2. Renewal Fee 5,000.00 3. Environmental Monitoring Fee (before the start of the Project) 5,000.00 4. Issuance of Resolution of Favorable Indorsement 3,000.00 SECTION 3AA.02. Other resolutions for favorable Indorsement for other projects/ventures (P3,000.00). ARTICLE BB Rental Fee on Mineral Lands SECTION 3BB.01. Definitions. As used in this Article, the following terms and phrase are defined as follows: 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 3BB.02. Collection of Fees. There shall be collected an annual rental fee from the lessee of mineral lands in this municipality/city for the exploration, development and exploitation and disposition of minerals from said lands covered by lease in accordance with the following rates: a. On public lands bearing quarry resources Eight Hundred Pesos (P800.00) per hectare or fraction thereof for each and every year during the lease period. b. On all other mineral lands containing metallic or non-metallic minerals under existing mining laws and decrees. One Thousand Pesos (P1,000.00) per hectare or fraction thereof for each and every year during the lease period. SECTION 3BB.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 CC Registration of Barangay Micro Business Enterprises (BMBEs) SECTION 3CC.01. Registration and Fees. The Office of the Local Treasurer of Kalibo shall register the BMBE's and issue a Certificate of Authority to enable the BMBE to avail of the benefits under the Act. Any such application shall be processed within fifteen (15) working days upon submission of complete documents. Otherwise, the BMBE's shall be deemed registered. The Municipality may appoint a BMBE Registration Officer who shall be under the Office of the Treasurer to handle the efficient registration and processing of permits/licenses of BMBE's. Likewise, make a periodic evaluation of the BMBE's financial status for monitoring and reporting purposes. SECTION 3CC.02. Imposition of Fees. There is hereby imposed the amount of One Thousand Two Hundred Pesos (P1,200.00) to any applicant for BMBE to defray the administrative costs of registering and monitoring registered BMBEs. The registration is renewable every two (2) years. SECTION 3CC.03. Who Are Eligible to Register. Any person, natural or juridical, or cooperative, or association, having the qualifications as defined, hereof may apply for registration as BMBE. SECTION 3CC.04. Transfer of Ownership. The BMBE shall report to the municipality of any change in the status of its ownership structure and shall surrender the original copy of the BMBE Certificate of Authority for notation of the transfer. SECTION 3CC.05. Information Dissemination. The Local Treasurer in Coordination with the Philippine Information Agency (PIA) the Department of Labor and Employment (DOLE), the DILG and the DTI, shall also ensure the proper and adequate information dissemination of the contents and benefits of the Act to the general public especially to its intended beneficiaries specifically in the barangay level. ARTICLE DD Occupation Fee for Mining Claims SECTION 3DD.01. Definition. As used in this Article, Occupation Fee is a fee payable by any locator or occupant of any mining claim. SECTION 3DD.02. Collection Fee. There shall be collected an annual occupation fee on locator, holder or occupant of mining claim in the amount of Two Hundred Pesos (P200.00) per hectare or fractional part thereof, until the lease covering the mining claim shall have been granted. SECTION 3DD.03. Time of Payment. The fee shall be payable to the Municipal Treasurer on the date of the registration of the mining claim and on the same date every year thereafter, until the lease covering the mining claim shall have been granted. ARTICLE EE Bidding Fees SECTION 3EE.01. Sale of Bidding Documents. The fixed rate in the sale of bidding documents shall be in accordance with the Implementing Rules and Regulations of R.A. 9184. SECTION 3EE.02. Other Fees. a. Fees from contractor/supplier registration 150.00 b. Fees charged for copies per page of minutes of bid openings, BAC Resolutions and other BAC documents 25.00 c. Protest fees 1% of the approved budget cost d. Liquidated damages 0.1% of the cost of the unperformed portion of contract for every day of delay SECTION 3EE.03. Bidding fees and proceeds from forfeiture of bid/performance security shall accrue to the Trust Fund for the payment of honoraria and overtime pays of government personnel involved in the procurement. SECTION 3EE.04. Time of Payment. The non-refundable amount from the sale of bidding documents, other fees and proceeds from forfeiture of bid/performance security shall be paid to the Local Treasurer upon issuance of the order of payment by the BAC Secretariat. CHAPTER IV Charges and Fees of Municipal Economic Enterprises & Public Utilities ARTICLE A Market Fees and Charges SECTION 4A.01. Market Entrance Fee. A market entrance fee based on weigh, bundle, sack, can, cartload, or any other convenient unit of measure may be imposed on all vendors of any commodity or merchandise being brought into the public market for sale. A market entrance fee shall be collected from vendors of the enumerated commodities at the following rates: KIND OF COMMODITIES RATE OF FEE/DAY 1) Agricultural Products/sack a. Root Crops P0.35/kilo b. Fruits 0.35/kilo Local Imported 1.40/kilo c. Vegetables 0.35/kilo d. Spices (Onions, Garlic, Sweet/Hot/Black Pepper and others) 0.70/kilo e. Cereals and grains Rice, Rice (Malagkit), 12.00/sack Other Cereals and Grains Soya, peanut w/shell, peanut w/o shell, Corn (with and without husk, pinadpad), Sesame seed, Mongo, Beans and others 15.00/sack f. Other Agricultural Products 1. Eggs 0.70/tray 2. Coconut 0.50/piece 3. Salt, Flour, Starch, Sugar red/central, etc. 5.00/sack 4. Red (kaeamay) 5.00/sack g. Forest Products 1. Nito, Rattan 1.50/bundle 2. Nipa Shingles 1.50/bundle at 25/pcs 3. Charcoal 1.50/sack 4. Honey 1.50/liter 5. Kaong, Nata de Coco, Sago 0.70/kilo 6. Other forest products 0.35/kilo h. Industrial Products 1.40/block 1. Home Industries 1.1. Hats, Mats, bamboo craft, banig baskets, pottery and tinsmith products, ceramics, nigo, ayagan, stonecrafts, toys 1.40/pc 1.2. Ropes 1.40/bundle 1.3. Metal and other forest products 1.40/kilo 2. Other Industrial Products 1. Coconut Oil/Vinegar 1.40/gal 2. Ice 1.40/block 3. Bread 1.40/container 4. Canton/noodles 0.30/kg 5. Others 0.35/kilo a. Wet Goods: Meat: a.1 Carabeef and beef 1.00/kilo a.2 Pork and Venison 0.70/kilo a.3 Goats and Sheep 1.00/kilo a.4 Others 0.70/kilo a.5 Fowls and the like 1.00/kilo a.6 Roasted Pig (Lechon baboy) 30.00/head a.7 Roasted Chicken (Lechon Manok) 1.50/head b. First class Marine products (malasugui, tangigui, mamsa, big lobster, putian squid, tuna, lapu-lapu, inggatan, leyson, pagapa, pampano, baeanac, badlon, daeapani, pasayan (big), alimango, sugpo, batod (big) 2.00/kilo a.1 c. Other marine and sea products 1.50/kilo In case the actual goods being sold is in excess of volume/weights actually paid the vendors shall be required to pay the correct amount of fees less what he may have already paid as entrance fee. If a vendor disposes of the merchandise by wholesale to another vendor, the latter shall purchase new tickets, if he/she sells the same merchandise, even if such sale is done in the same place occupied by the previous vendor. SECTION 4A.02. Space Rentals. The occupants of the market premises with space shall pay to the Municipal Treasurer or his/her duly authorized representative within the first twenty (20) days of each month or as stated in the Contract of Lease the following stall and space rental fees: (a) per month or fraction thereof: 1) Kalibo Shopping Center 1.a Stalls fronting Martelino St., Burgos St., C. Laserna St. and Dr. Gonzales St. 6.00/sq. m./day 1.b Inside stalls 4.70/sq. m./day 2) Kalibo Public Market 2.a Front stall along Roxas Avenue and Toting Reyes St. 6.00/sq. m./day 2.b Back or inside stalls-Roxas Ave. and T. Reyes St. 4.70/sq. m./day 2.c Meat, fish, vegetable, dried fish 5.00/sq. m./day 3) Fruit and Flower Stalls along Roxas Avenue 3.a Along Roxas Avenue 4.70/sq. m./day 3.b Fronting C. Laserna St. 2.70/sq. m./day 4) Other Livelihood Stalls 4.a Regalado St. and C. Laserna St. (back of Kalibo Cathedral and Aklan College) 2.70/sq. m./day 4.b Kalibohian (Livelihood Stalls at Veterans Ave.) 5.00/sq. m./day 5) Satellite Market (Oyo Torong) 5.00/sq. m./day 6) On occupants of the market premises, not occupying stalls/booths 2.70/sq. m./day 7) On occupants of designated stalls/space during special events 30.00/sq. m./day An escalation rate of 2% per sq. m./annum shall be imposed to all stalls and/or space occupied by stallholders and vendors. Any stallholders and vendor found occupying an area exceeding that to which he/she is entitled by virtue of the lease contract shall be required to pay the correct amount of fees thereon less what he/she may have already paid as rental fee. To enhance economic viability, a Fruit and Flower Stall owner along Roxas Avenue is hereby allowed to sell flowers, ornamental plants, souvenir goods, confectioneries and other "pasalubong" items, and the Kalibohian (Livelihood Stalls) along Veterans St shall sell Aklan food delicacies and souvenir items. SECTION 4A.03. Goodwill Fee. For occupancy of market premises the stallholder/space occupants shall pay to the Municipal Treasurer or his/her authorized representative the Goodwill Money hereby imposed before they are allowed to occupy stalls/spaces and sell their goods within the market premises: a. Enclosed space Php20,000.00 b. Meat Sections, (2.25x1 meter) space Php20,000.00 c. Fish Sections, (1x1 meter) space Php10,000.00 d. Chicken Sections, (2.25x1 meter) space Php10,000.00 e. Vegetables Sections (1x1m) space Php5,000.00 f. Fruits and flowers Section (1x1m) space Php5,000.00 g. Other concrete space (1x1m) space Php5,000.00 h. Open spaces (1x1m) space Php4,000.00 SECTION 4A.04. Adjudication of Stall/Space. a. Notice of Vacancy A notice of vacancy for newly constructed or vacated stall and market space shall be made for a period of ten (10) days immediately preceding the date fixed for their award to qualified applicants to apprise the public of the fact that such stall/s/space is unoccupied and available for lease. Such notice shall be posted conspicuously on the unoccupied stall, the Bulletin Board of the public market and the Municipal Hall. The notice of vacancy shall be in the following form provided in Appendix. SECTION 4A.05. Application for Lease. 1) The Application shall be under oath. It shall be submitted to the MEEDO by the applicant either in person or through his or her Attorney-in-Fact. A non-refundable Application Fee of Five Hundred Pesos (P500.00) shall be collected from each applicant to cover the necessary expenses. 2) It shall be the duty of the MEEDO to keep a registry book showing the names and addresses of all applicants for a stall/space, the number and description of the stall applied for, and the date and hour of the receipt of the application by the MEEDO. It shall also be the duty of the MEEDO to acknowledge receipt of the application setting forth therein the time and date of receipt thereof, together with cash bond or deposit if any as the sanggunian/board may so require. 3) The Application and Contract of Lease shall be substantially in the form, found in Appendix. SECTION 4A.06. Preference. Applicants who are Filipino Citizens and residents of Kalibo shall have preference in the lease of Public Market Stalls. If on the last day set for filing application, there is no application from a Filipino citizen and Kalibo residents the posting of the Notice of Vacancy prescribed above shall be repeated for another ten (10) Days period. If after the expiration of that period there is still no Filipino applicant, the stall affected may be leased to any alien applicant, the adjudication of the stall shall be made thru drawing of lots or public bidding to be conducted by the MEEDO Bids and Awards Committee. In case there is only one Filipino applicant, the stall/space applied for shall be adjudicated to him. If there are several Filipino applicants for the same stall/space, adjudication of the stall/space shall be made thru drawing of lots or public bidding of the rental thereof to be conducted by the MEEDO Bids & Awards Committee on the date and hour specified in the notice. SECTION 4A.07. The Successful Applicant. shall furnish the MEEDO two (2) copies of his/her picture immediately after the award of the lease. It shall be the duty of the MEEDO to affix one (1) copy of the picture to the application and the other copy of the record card kept for the purpose. SECTION 4A.08. Appeals. Any applicant who is not satisfied with the adjudication made by the MEEDO Bids and Awards Committee of the stall/space applied for, may file his appeal to the MEEDO Board who may submit such appeal to the Local Chief Executive with comment and recommendation. The decision of the Local Chief Executive in such cases shall be final. SECTION 4A.09. Lease Period. The right to lease the aforementioned stall/space cannot be transferred, assigned or sold by the lessee except in case of death of the lessee if his/her legal spouse and children who desire to continue the said business operations provided that they will inform the local market authorities within thirty (30) days from the death of the lessee of the name of their duly appointed family member who will continue the said business. No transfer/goodwill fee shall be collected to the family representative who shall continue the business provided the requirements so provided under this Article was compiled by the lessor. In case of new lessee, he/she shall be required to pay the prescribed Goodwill Money to show good faith and ensure faithful occupancy of the market stall/space. SECTION 4A.10. Issuance of Official Receipt and Cash Tickets. The Local Treasurer/MEEDO Cash Division or their duly authorized representative shall issue an official receipt as evidence of payment of rentals of stalls/space. In the case that the stallholders/vendors occupy an area in excess of what is stated in the lease agreement he/she shall be oblige to pay the excess area base on the designated rental concerned section of the market area. The assigned Revenue Collector shall issue cash ticket for the payment of the excess area occupied. The cash ticket issued by the market collector shall be torn in half by the Market Inspector, one half to be given to the space occupant or vendor and the other half to be retained by the Market Inspector who shall deliver the same to the Local Treasurer/MEEDO Cash Division for counter checking against the record of cash tickets issued by him for that day. SECTION 4A.11. Surcharge for Late Payment of Fees. a. The lessee of the stall, who fails to pay the monthly rental fee within the prescribed period, shall pay a surcharge of 25% of the total rental due. Failure to pay the rental fee for a period of three (3) consecutive months shall cause the automatic cancellation of the Contract of Lease for the stall without prejudice to suing the lessee. The stall shall be declared vacant and subject to adjudication. SECTION 4A.12. Duties of a Local Treasurer. Provisions of existing laws to the contrary notwithstanding, the functions of the Local Treasurer shall be limited to the collection, custody and proper disbursement of fees and other income of the public market, and furnishing collection reports to the Mayor, MEEDO Head and Sangguniang Bayan. The administration, supervision and control of the public market shall be vested the MEEDO. SECTION 4A.13. Creation of MEEDO, Bids & Awards Committee. There is hereby created in the locality a MEEDO Bids & Award Committee, whose duty shall be to conduct the drawing of lots and opening of bids in connection with the adjudication of vacant or newly constructed stalls or space in the public markets and other public economic enterprise and utilities as prescribed herein, and to certify to the board and local sanggunian concerned, the results thereof. The MEEDO Bids and Awards Committee shall be composed of the Mayor or his duly authorized representative as Chairperson, and the following as members: a. Local Treasurer or his/her duly authorized representative; b. Sangguniang Bayan Member, Economic Enterprises Chairperson; c. A representative of the accredited and recognized CSO from the MEEDO Board; d. Local Attorney or his duly authorized representative; e. MEEDO Head; f. Division Head of concerned division. SECTION 4A.14. Market Rules and Regulations. a) The peddling or sale outside the public market site or premises of foodstuffs, which easily deteriorate like fish and meat, is hereby prohibited. b) No person shall utilize the public market or any part thereof for residential purposes. c) It shall be unlawful for any person to peddle, hawk, sell or offer for sale, or expose for sale, or put any obstruction, impediments or any article in the passageway. Goods of wholesalers, producers delivered in bulk at the Bagsakan Area should be removed or transferred at their bodegas within a period of one (1) hour after unloading. d) It shall be unlawful for any person to resist, obstruct, annoy or impede any market employee or personnel in the performance of his/her duties; nor shall parents allow their children to play in or around their stalls or in the market premises. e) No merchandise or article shall be sold, offered for sale or exposed for sale in the public market unless the same was legally acquired by the vendor or stallholder and that tax of any kind due thereon has been paid. f) This Locality shall not be responsible to the occupant of the stalls for any loss or damage cause by fire, theft, robbery, " force majeure " or any other cause. All articles or merchandise left in the public market during closure time shall be at the risk of the stallholder or owner thereof. g) All articles abandoned in the public market building in violation of any provision of this article or any regulations or rule on the management of the market shall be deemed nuisance. It shall be the duty of the Market Administrator or his subordinates to take custody thereof. In case the articles are not claimed within twenty-four (24) hours thereafter, they shall be returned to their original owner upon payment of actual expenses incurred in their safe-keeping unless they have so deteriorated as to constitute a menace to public health, in which case they shall be disposed of in the manner directed by the Market Division Head, who may also in his/her discretion cause the criminal prosecution of the guilty party or merely warn him against future violation. In case where the articles have not deteriorated and are not claimed within the time herein fixed, said articles shall be sold at public auction and the proceeds thereof shall be disposed in accordance with law. h) No awardees shall sublet or sublease the stall so awarded. If any person other than the stallholder is found selling in the latter's stall, this shall be considered prima facie evidence of subleasing and the stallholder shall be subjected to outright revocation of his lease award. Transfer of rights shall be allowed up to the 2nd degree relation only. Provided further that the transferee shall pay the Municipality a Transfer Fee or at a new rate provided by the Sanggunian/Board. i) No person shall be allowed to lease more than two stalls/space: Provided, That when two stalls/space are leased to one person, such stalls/space shall adjoin one another and shall be located in the same section of the public market: Provided, finally, that it shall be violation of this section if more than one member of a family consisting of the father, mother, sons, and daughters to hold stalls in one public market unless these sons and daughters are already living by themselves and independently of their parents. j) The revocation of the Lease Contract of stallholders shall be effected for use or use to be determined by the local Sanggunian/Board as provided in this Code or subsequent enactments. Such provisions shall likewise be incorporated in the lease contract to be executed for such purpose. Upon the death of the holder of a stall, the Contract of Lease covering said stall shall be deemed terminated. However, if the deceased has surviving spouse or legal heirs who are not disqualified under the provisions of this Code, and who desire to continue the business of the deceased, the lease may be transferred to the deceased's spouse or legal heirs upon application therefore: Provided, That the local market authorities shall be notified within thirty (30) days after the death of the original lessee of the desire of the spouse or legal heirs to succeed and upon payment of all necessary rents or lease and business permit fees due the original lessee. No. goodwill fee shall be collected to the family representative who shall continue the business. k) Local Market Authorities shall designate appropriate areas within the market premises, which peddlers and hawkers can occupy. Peddlers shall not be permitted to expose or sell merchandise on sidewalks, courts (patios) or places designed and/or intended for the passage of the public to the markets. Market officials, personnel, and policeman detailed in the vicinity of the city/municipal markets shall exercise strict compliance with these provisions. l) No person shall drink, serve or dispense liquor or any intoxicating drink within the premises of any public market. Nor to idly chat, lounge, lie in or around the premises to commit any nuisance, boisterous noise, use profane or vulgar languages or for any person beg or solicit contributions of any kind in the market. m) The Local Market Authorities shall make sure that no dogs or other animals are left astray in the premises of the public market. n) Illegal Construction/Renovation/Alteration/Connections. The construction of living quarters within the market premises shall not be allowed. No lessee shall remove, construct, or alter the original structure, electrical wiring or water connection of any booth stalls without prior permit from the local market authorities approved by the city/municipal building official and recommended by MEEDO Head and approved by the Mayor. Any unauthorized construction shall be subject to demolition by local authorities. o) Sale/Storage of Flammable and/or Combustible Materials. No. stallholder in the public market shall be allowed to sell or store gasoline, crude oil and the like. SECTION 4A.15. Miscellaneous Provisions on Stalls. a) Vacancy of stall before expiration of the lease. If for any reason, a stallholder or lessee discontinue or is required to discontinue his business before his lease contract expires, such stall shall be considered vacant and its occupancy thereafter shall be disposed of in the manner herein prescribed. b) Partnership with Stall holder A market stall holder who enters into business partnership with any party after he acquired the right to lease such stall have no authority to transfer to his partner or partners the right to occupy the stall. In case of death or any legal disability of such stallholder to continue in his business, the surviving partner may be authorized to continue occupying the stall for a period not exceeding sixty (60) days within which to wind up the business of the partnership. If the surviving partner is qualified to occupy a stall under the provisions hereof, and the spouse, parents, son, daughter or affinity of the deceased is not applying for the stall, he shall be given the preference to continue occupying the stall concerned, if he or she applies for it. c) Leases to personally administer his stall Any person who has been awarded the right to lease a market stall in accordance with the provisions hereof, shall occupy, administer and be present personally at his stall or stalls. He may employ helpers who must be citizens of the Philippines, including but not limited to his spouse, parents and children who are actually living with him and are not disqualified under the provisions hereof. The person to be employed as helpers shall, under no circumstances be persons with whom the stall holder has any commercial relation or transaction. d) Dummies, Sub-lease of Stall In any case where the person registered to be the holder or lessee of a stall in the public market, is found to be not the person who is actually occupying said stall, the lease of such stall shall be cancelled, if upon investigation such stall holder shall be found to have sub-leased his stall to another person or to have connived with such person so that the latter may for any reason, be able to occupy the said stall. e) Stallholders/occupants who have religiously paid their stall rentals, and without any accrued stall rentals and who wish to pay in advance the same shall enjoy the following privileges and discounts: Period Discount One (1) month (before the 20th day of the month) - Two and a half percent (2.5%) Six (6) months - Five percent (5%) One (1) year - Ten percent (10%) Two (2) years or more - Fifteen percent (15%) ARTICLE B Slaughterhouse Fees and Charges SECTION 4B.01. Imposition of Fees. The Local Treasurer/MEEDO Cash Division or their duly authorized representative shall collect fees for the slaughter of animals and the use of slaughterhouse or corral owned and operated by the municipality in accordance with the provisions of this section. a. Permit to Slaughter before any animal is slaughtered for public consumption, a Permit Fee therefore shall be secured from the Agricultural Division of the MEEDO/Local Veterinarian or their duly authorized representative and the corresponding fee shall be paid, as follows: For Public Consumption Home Consumption Large Cattle P20.00 per head P10.00 per head Hogs 8.50 per head 4.00 per head Goats 7.00 per head 2.75 per head Sheep 7.00 per head 2.75 per head Others 2.75 per head 1.40 per head b. Slaughter Fees The fee shall be paid to cover the cost of service in the slaughter of animals at the Local Slaughterhouse in accordance with the following rates: For Public Consumption Home Consumption Large Cattle P0.70 per kilo P0.40 per head Hogs 0.40 per kilo 0.35 per kilo Goats 0.30 per kilo 0.20 per kilo Sheep 0.30 per kilo 0.20 per kilo Other 0.30 per kilo 0.15 per kilo The service charge of the butchers shall be borne by the owner of the slaughtered animals. (c) Ante Mortem Inspection Fee Large Cattle 7.00/head Hogs 2.50/head Others 5.00/head (d) Post Mortem Inspection Fee Large Cattle 0.50/kg Hogs 0.50/kg Others 0.50/kg (e) Corral Fees Rates of fees is based on per head per day, may be collected for animals to be slaughtered which are deposited and kept in a corral owned and operated by the MEEDO, collected per head per day inclusive of power and water supply, as follows: Kind of Animals Rate/day Large Cattle Php16.00/hd/day Hogs Php11.00/hd/day Goats Php11.00/hd/day Sheep Php10.00/hd/day Others Php10.00/hd/day SECTION 4B. 02. Administrative Provisions. a. The slaughter of any kind of animal intended for sale shall be done only in the Local Slaughterhouse designated as such by the Sangguniang Bayan. The slaughter of animals intended for home consumption may be done elsewhere, except large cattle and other animal exceeding two (2) heads shall be slaughtered only in the local slaughterhouse. The animal slaughtered for home consumption shall not be sold or offered for sale. b. Before issuing the permit for the slaughter of large cattle and other animals the Local Treasurer shall require for branded cattle, the production of the Certificate of Ownership if the owner is the applicant, or the Original Certificate of Ownership and Certificate of Transfer showing title in the name of the person applying for the permit if he/she is not the original owner. If the applicant is not the original owner, and there is no certificate of transfer made in his/her favor, one such Certificate shall be issued and the corresponding fee be collected thereafter. For unbranded cattle that have not yet reach the age of branding, the Local Treasurer shall require such evidence as will be satisfactory to him/her 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 therefore before the slaughter permit is granted. c. Before any animal is slaughtered for public consumption, a permit therefore shall be secured from the Agricultural Division of the MEEDO or his/her duly authorized representative. The permit shall bear the date and month of issue and the stamp of the Local Veterinarian, as well as, the age of the book in which said permit number is intended and wherein the name of 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. SECTION 4B.03. Meat Inspection Fee. All meat products for sale entering the municipality and slaughtered outside Kalibo from any accredited Slaughterhouse is subject for meat inspection which shall be collected thereof: 1. Pork & Beef P1.00/kilo 2. Chicken P1.00/kilo 3. Fowls P1.00/kilo 4. Other Venisons P1.00/kilo ARTICLE C Tourism and Cultural Facilities Charges & Fees SECTION 4C.01. Imposition of Fees/Charges at the Ati-atihan County Inn. A. Rooms and Facilities Regular Rate Corporate Rate Promotional Rate Ati-atihan Rate Main Building Fan Rooms Dormitory Type, Bed space including water and light 8 pax per room for female room 8 pax per room for male room 150.00 300.00 Triple Room 1,200.00 960.00 1,080.00 1,500.00 Family Room 1,600.00 1,280.00 1,440.00 2,000.00 Family Suite 2,000.00 1,600.00 1,800.00 2,500.00 Annex Building Stand Room Double 1,200.00 960.00 1,080.00 1,500.00 Standard Room Triple 1,500.00 1,200.00 1,350.00 1,875.00 B. FUNCTION HALL Hall Regular Rates Half Day Rate Excess Hour Corporate Rate (20% discount) Promotional Rate (10% discount) Big Hall 6,000.00/8 hours 3,500/4hours 500.00/hour Small Hall 4,000.00/8 hours 2,500/4hours 350.00/hour Electrical fee for additional brought-in equipment using electricity shall be based on the rate per wattage per hour. All clients of Ati-atihan County Inn shall pay 50% advance payment upon reservation and the remaining 50% shall be paid upon check in or on the day of the function or service. Additional charges shall be paid upon checkout or completion of function or service. Clients who want to avail of corporate rates shall enter into a corporate agreement with the Ati-atihan County Inn's management. Promotional rates may be availed by clients participating in promotional tours and other events of the Inn as well as employees of the Municipal Government of Kalibo and their immediate family. Immediate family includes parents, children and siblings. C. Restaurant and Shop The restaurant shall serve meals from breakfast to dinner while the shop shall offer food pasalubong, locally-made souvenir items, and basic travel necessities like hygiene and grooming kits among others. All products of the restaurant and shop shall have at least 10% markup. D. Equipment, Furniture and Kitchen Utensils Rental Equipment/Furniture/Utensils Rate 1 Set of eating utensils including plate, spoon, fork, soup bowl and goblet P25.00/day Chafing Dish P150.00/day Chair P10.00/day Table P50.00/day Chair cover with ribbon P10.00/day LCD Projector with screen P1,500.00/8 hours KTV P1,500.00/8 hours Disco ball/LED par P500.00/8 hours E. Extra Amenities Extra towel P20.00 Extra Pillow P20.00 Additional water P10.00/pitcher F. Lost or damaged Items Items Price Towel 500.00 Pitcher 300.00 Vacuum Flask 350.00 Bed Sheet Twin Size 1,500.00 Bed Sheet Single Size 1,200.00 Bed Sheet Full Size 1,800.00 Bed Sheet Queen Size 1,800.00 Centerpiece 350.00 Blanket Single Size 450.00 Blanket Twin Size 550.00 Blanket Queen Size 700.00 Blanket King Size 800.00 Window Curtain 500.00 Pillow (18 x 28) 255.00 Pillow Case 250.00 Photo Frame 1,000.00 Key with chain 1,500.00 Glass 50.00 Cup 50.00 Saucer 50.00 Lamp Shade 800.00 Tea Spoon 20.00 Bathroom Organizer with Mirror 500.00 Remote Control (T.V.) 1,000.00 Remote Control (Projector) 1,000.00 Flat T.V. Led, 32" (Samsung) 18,100.00 LCD Projector 30,000.00 Projector Screen 5,000.00 Amplifier (Small Function Hall) 25,500.00 Speaker DB Audio (Small Function Hall) 10,800.00 PA System w/Amplifier (Big Function Hall) 41,400.00 Table (portable/Long) 5,500.00 Monoblock Chair 550.00 Chair cover 250.00 3 Seater Leatherette Sofa 25,000.00 Single leatherette Couch 19,000.00 Chafing Dish 3,500.00 Plate, Porcelain Standard 85.00 Serving Plate/Set 320.00 Spoon 65.00 Fork 65.00 Dessert Spoon 40.00 Serving Spoon 150.00 Serving Fork 85.00 Soup Bowl 60.00 Basin Stainless 450.00 Stainless Food container/Chaffing dish w/burner 6,750.00 Big Bowl 135.00 Stock Pot (set of 4) 2,350.00 Dessert Plate 80.00 Strainer Stainless 580.00 Glass Juice Dispenser - Big 5,850.00 Glass Rack 1,880.00 Water Goblet 45.00 Plastic Plate Rack 1,100.00 Water Rack Goblet 950.00 Water Glass 35.00 Serving Tray, rubberize 320.00 Knife (set) 580.00 Hanger 50.00 Deeper 80.00 Pail 190.00 Toilet Cover 250.00 Soap Plate 300.00 Toilet Tank 2,500.00 Glass Holder 150.00 Lavatory 1,500.00 Shower Curtain 250.00 Door Knob 1,250.00 Other Items 200.00 G. Housekeeping Services Kind of Materials Press Laundry Light Coat 30.00 30.00 Long Pants 30.00 20.00 Short Pants 25.00 15.00 Jacket (Heavy Ex. Maong) 30.00 20.00 Polo/Shirts/Blouse 15.00 10.00 Underwear - 10.00 Pajamas - 20.00 Towel (Bath) - 20.00 Face Towel/Hand Towel - 10.00 Hankie 10.00 10.00 H. Other Services Route With driver's allowance, fuel and oil Without driver's allowance, fuel and oil 1-way, Kalibo to Iloilo 3,500.00 2,000.00 1-way, Kalibo to Roxas 2,000.00 1,500.00 1-way, Kalibo to Caticlan 1,800.00 1,000.00 2-way, Kalibo-Iloilo-Kalibo (whole day) 5,500.00 3,500.00 2-way, Kalibo-Roxas-Kalibo (whole day) 3,500.00 2,000.00 2-way, Kalibo-Caticlan-Kalibo (whole day) 3,000.00 1,500.00 Any point in Aklan (whole day) 3,000.00 4,500.00 Any point in Aklan (half day) 1,500.00 800.00 G.2. Photocopying Short P2.00 Long P3.00 G.3. Printing Black P5.00 Colored P10.00 G.4. Table Setting (function hall) P250.00/head inclusive of table, chair, Utensils and table napkin SECTION 4C.02. Space Rental. Space Rental shall be in the form of Public Bidding. The base amount is pegged at the following rate and whoever made the highest bid in excess thereof shall be declared as the winning bidder, superseding the herein baseline amount with an incremental rate of 10% per annum, and shall bind himself/herself with the Municipal Government of Kalibo subject to the terms and conditions that will be spelled out in the Memorandum of Agreement to be executed by the contracting parties. a. Canteen/Restaurant Php6,050.00/month b. Tourist Police, Information and Rest Area, not more than 4 sq. m., limited for one table and chair for the staff in catering client(s) Php2,000.00/month c. Any vacant space available for lease at Kalibo Ati-Atihan County Inn (KACI) Php10.00/sq. m./day All bills such as water and electricity will be borne by the Lessee including the hiring of Security Officer if the Lessee desires. If the Lessee violates any provisions of the Contract this will be a ground for the cancellation of the lease contract. In the event, that the MEEDO/Local Government of Kalibo will manage the operation of the restaurant/canteen, a seed capital shall be provided as initial capital to be determined by MEEDO Board and approved by the Sangguniang Bayan. The Tourism Facilities Management Section of the Tourism and Cultural Affairs Division shall operate the facilities identified below. However, should the MEEDO Board decide to lease certain facilities, awarding of space or stall shall be in the form of public bidding. The base amount shall be determined by the MEEDO Bids and Awards Committee and whoever made the highest bid shall be declared as the winning bidder. The lessee shall bind him/herself with the Municipal Government of Kalibo subject to the terms and conditions that will be spelled out in the Memorandum of Agreement to be executed by the contracting parties. a. Any vacant space available for lease at Ati-Atihan County inn (ACI) Php10.00/sq. m./day with incremental rate of 10% per annum b. Restaurant at Ati-atihan County Inn Php7,000.00/month with incremental rate of 10% per annum c. Tourist Police, Information and Rest Area, not more than 4 sq. m., limited to one table and chair for the staff in catering clients(s) Php2,000.00/month with incremental rate of 10% per annum d. Tigayon Hill Canteen and Shop P3,000.00 with incremental rate of 10% per annum e. Kalye Kabuhian sa Kalibo Php10.00/sq. m./day with incremental rate of 10% per annum All bills such as water and electricity will be borne by the Lessee including the hiring of Security Officer if the lessee desires. If the lessee violates any provisions of the contract, this will be a ground for the cancellation of the lease contract. Should the Tourism and Cultural Affairs Division operate the Canteen and Shop at Tigayon Hill, products ranging from snacks, lunch, food pasalubong, souvenir and other grocery items shall be offered with at least 10% markup. SECTION 4C.03. Tour Management. The Tourism and Cultural Affairs Division shall offer tour packages to a person or group of persons, tour agents and act as tour agent facilitators and shall collect fees in accordance with the following rates: a) If the tour is operated/managed by the TCAD, the net amount after deducting the tour package expenses shall accrue to the LGU. b) If the LGU acted as Tour Agent facilitator a 15% service charge of the total cost of tour package rate is hereby imposed in coordinating with the tour circuits to be covered by the tour. c) If the tour covers Kalibo's Tour Circuit shall pay the LGU 10% of the entire package rate as service fee in coordinating the tour circuit. d) If the tour is conducted by a third party and hires a tour guide from the TCAD, the following rates shall be applied for tour guide fee: P1,000.00 for 8 hours Excess hour is P200.00 per hour Tour guide with overtime services shall be compensated in the form of compensatory time or day off. All tour packages conducted/coordinated shall be supported by a financial report duly certified by the Tourism and Cultural Affairs Division (TCAD) Division Chief and the net amount of service fees due to the LGU shall be paid to the Municipal Treasurer/MEEDO Cash Division. SECTION 4C.04. Participation Fee for Special Events. Events are categorized into special and ordinary. Special events include fairs, competitions and other events with participants of more than 15 and held during peak season or special occasions in Kalibo. Ordinary events have less than 15 participants and held during regular days. a. Participant for special fair Php500.00/participant b. Participant for ordinary fair Php300.00/participant c. Students and Senior Citizens Rate 300.00 for special fair/competition 150.00 for ordinary fair/competition SECTION 4C.05. Registration Fee on the Conduct of Training. The Tourism and Cultural Affairs Division may conduct trainings and collect registration fee to men and women participants to cover the cost of board and lodging, honorarium of resource person/s, training kit and other incidental expenses payable to the Municipal Government of Kalibo through the Municipal Treasurer with the following rates: Rates a. Live out training, inclusive of lunch and two (2) snacks Min. 1,000/day/participant b. Live-in training, inclusive of board and lodging Min. 2,000/day/participant SECTION 4C.06. Registration of Tourism-Oriented and Related Establishments and Individuals. SECTION 4C.06.1. Kind of Resorts. Resorts may be categorized as beach resort along the seashore), inland resort (located within the town proper or city), island resort (located in natural or man-made island within the internal waters of the Philippines Archipelago), lakeside or riverside resort (located along or near the back of a lake or river), and mountain resort (located at or near a mountain or hill). SECTION 4C.06.2. Classes of Resorts. For purposes of registration and licensing, resorts shall be classified as follows: 1. Class "AAA" 2. Class "AA" 3. Class "A" SECTION 4C.06.3. Imposition of Fees. Registration Fees shall be imposed on all tourism establishments whether operating as principal, branch or extension at Kalibo payable as follows and without prejudice to the collection of taxes, fees and surcharges imposed under existing laws, ordinances, regulations, and other local issuances: 1. MAY BE DIVIDED INTO FOUR QUARTERLY INSTALLMENTS a. Hotel a) 1 Star Php2,000.00 b) 2 Stars Php4,000.00 c) 3 Stars Php6,000.00 d) 4 Stars Php9,000.00 e) 5 Stars Php11,000.00 b. Apartels 1. With 75 or less apartments Php1,200.00 2. With 76 to 100 apartment Php2,400.00 3. With more than 100 apartments Php4,200.00 2. PAYABLE ANNUALLY a. Resorts 1. Class "AAA" Php2,000.00 2. Class "AA" Php1,500.00 3. Class "A" Php1,000.00 b. Special Interest Resort Php1,000.00 c. Tourist Inns & Pension House Php1,000.00 d. Travel Agency Php3,000.00 e. Tour Guides Php75.00 f. Tourism-Related Establishments Php1,000.00 g. Tourism Transport Operation Php1,000.00 h. Mabuhay Accommodation Php1,000.00 SECTION 4C.07. Advertisement in brochures. Inside P1.00 per brochure for at most 20 sq. in. advertisement, minimum of 5,000 pcs of brochure P2.00 per brochure for at most 35 sq. in. advertisement, minimum of 5,000 pcs of brochure Inside Cover P1.50 per brochure for max of 20 sq. in. per piece, minimum of 5,000 pcs of brochure Outside Cover P2.50 per brochure for max of 35 sq. in. per piece, minimum of 5,000 pcs of brochure SECTION 4C.08. Tigayon Hill. Entrance Fee P50.00 for tourists and other Aklanons except Kalibonhons P30.00 for Kalibo residents, students, Senior Citizens and PWDs Free for Tigayon residents and children below 7 years old Rest Room Utilization Fee Adults P5.00 Students and Senior Citizens P4.00 Use of telescope P5.00/3 minutes ARTICLE D Service Fees for Building & Grounds SECTION 4D.01. Imposition of Service Fees of Function Halls at the Kalibo Municipal Building. 1. Function Hall a. Mayor Natalio B. Acevedo Function Hall (2nd floor adjacent Mayor's Office) a.1 Air-conditioned Php3,850.00/8 hours a.2 Non-air conditioned 3,300.00/8 hours a.3 Overtime fees on per hour rate 495.00/hour b. Mayor Emiliano M. Acevedo Hall (3rd floor, Municipal Building) b.1 Air-conditioned Php4,400.00/8 hours b.2 Non-air conditioned 3,850.00/8 hours b.3 Overtime fees on per hour rate 550.00/hour SECTION 4D.02. Office Space (Kalibo Skills Training Center). (Presently utilized by TESDA/BFP) Corner Regalado Street and Veterans Avenue. If the space will be vacated by said agencies, the Municipal Government of Kalibo may offer the space to any agency, either private or public, for office space rent to wit: 1st floor P100.00 per square meter/month 2nd floor P150.00 per square meter/month (All bills such as water and electricity will be borne by the Lessee including the hiring of Security Officers if the Lessee so desires and a 10% increase/year shall be included in the contract/agreement.) SECTION 4D.03. Public Restroom Utilization. The Municipal Treasurer/MEEDO Cash Division or their duly authorized representative shall collect a service charge of Five Pesos (Php5.00)/head for the utilization of public restrooms in parks, markets, tourist facilities and transport terminals. The elderly and differently able is free of charge and students shall be given 20% discount. ARTICLE E Space Advertisement Service Fee SECTION 4E.01. Space Advertisement Service Fee. is hereby imposed to any individuals, groups or organization using the facilities of the municipal government particularly for the installation of advertisement: Place/Size Rate A. Space/Area along island of D. Maagma St. (Lamp Post): 1. 2'x3' size or less, non-refundable P50.00/day 2. Not more than 2'x8', non-refundable 75.00/day 3. More than 2'x8', non-refundable 100.00/day B. Space Area along island of Roxas Avenue (Lamp Post) 1. 2'x3' size or less, non-refundable P50.00/day 2. Not more than 2'x8', non-refundable 75.00/day 3. More than 2'x8', non-refundable 100.00/day C. Space/Area at Public Market including store names sponsored by companies, etc.) P50/sq. m./day or fraction thereof D. Space Area at Magsaysay Park (Fence) P50 - 3'x6' and below/day P100 - above 3'x6'/day E. Other Space/Area managed by the Municipal Government-MEEDO (Pastrana Park Fence, Terminals, etc.) P50 - 3'x6' and below/day P100 - above 3'x6'/day SECTION 4E.02. Advertisement Fee. shall be collected in the placement of advertisement on the following: Kind of Advertisement Rate A. Brochures on special events, tourist facilities, and attractions P500.00/sq. inch with a period of circulation of one (1) year B. Newsletter and other publications, (8"x10") per issue 1. one (1) page, colored 5500.00 2. one (1) page, black and white 3,500.00 3. one half (1/2) page, black and white 2,000.00 4. one fourth (1/4) page, black and white 1,500.00 5. one eight (1/8) page, black and white 1,000.00 C. Souvenir Program (Special Events), 8"x10" 1. Back Cover 12,500.00 2. Inside front cover 10,000.00 3. Inside Back Cover 10,000.00 4. One (1) page, colored 6,250.00 5. One (1) page, black and white 3,750.00 6. One half (1/2) page, black and white 2,250.00 7. One fourth (1/4) page, black and white 1,250.00 8. One eight (1/8) page, black and white 750.00 Website Ads Rate Header Banner 3 months 3,000.00 6 months 5,000.00 1 year 8,000.00 News Banner 3 months 2,000.00 6 months 3,500.00 1 year 6,500.00 Tourism Banner 3 months 1,500.00 6 months 2,500.00 1 year 4,500.00 ARTICLE F Commercial Loading and Advertising Plugging for CBIS Hot FM SECTION 4F.01. This article shall govern the levy, assessment and collection of fees, charges and other imposition on commercial loading and advertising plugging/s for the operation of the Community Broadcast Information System (CBIS) Ati-Atihan 98.5 HOT FM. SECTION 4F.02. Imposition. There is hereby levied a fee on commercial loading and advertising plugging and/or any other advertisement materials at the rates prescribed hereunder: Fees and Charges Proposed Rate A. Commercial loading/advertising plugging/spot 1. Fifteen (15) seconder P45.00 2. Thirty (30) seconder 75.00 3. Forty five (45) seconder 105.00 4. Sixty (60) seconder 135.00 B. Song sponsorship and events per mention (credits before and after song, one (1) Commercial fifteen (15) seconds) 112.50 C. Block time program per hour 3,000.00 D. One (1) month packages 1. Two (2) 30 seconders per day, 3,000.00 2. Two (2) song sponsorship per day 3,750.00 3. Two (2) sponsorship on local news, 4,500.00 E. Time checks (3 times checks a day for 24 days) 2,000.00 F. Political Commercial Rates Commercial Loading Rate 15 seconder 75/spot 30 seconder 100/spot 45 seconder 150/spot 60 seconder 180/spot Political Rally 6,000/hr SECTION 4F.03. Time of payment. The fees imposed on commercial loading and other forms of advertising shall be paid to the Municipal Treasurer/MEEDO Cash Division of their duly authorized representative prior to its airing and/or broadcast. SECTION 4F.04. Administrative Provision. Any person, company, corporation and/or any other business entity desiring to place commercial loading and any other forms of advertising shall secure a contract (Radio Broadcast Contract) and Billing Statement/Account, at the Public Affairs, Information and Assistance Division, MEEDO and approved by the Municipal Mayor. SECTION 4F.05. Person in Authority. The Municipal Mayor through the MEEDO Department Head shall enter into contract with any interested/prospective advertiser/s in pursuance of this ordinance. Materials/services shall be governed by policy formulated by the MEEDO Board. ARTICLE G Service Fees & Charges in Information Communication Technology SECTION 4G.01. Information Communication Technology as follows: Duration Size Rate and Duration A. Advertising Space in the Official Website 1. Inside-Tourism and Ati-atihan Menu (Maximum of 15 advertisers Only a. Three (3) months 170x113 pixel P1,500.00 b. Six (6)months 170x113 pixel 2,500.00 c. One (1) year 170x113 pixel 4,500.00 2. Side Banner in almost all pages (Maximum of 15 advertisers only) a. Three (3) months 170x113 pixel P2,000.00 b. Six (6)months 170x113 pixel 3,500.00 c. One (1) year 170x113 pixel 6,500.00 3. Front Page Header Banner (Maximum of 3 advertisers only) a. Three (3) months 226x267 pixel P3,000.00 b. Six (6)months 226x267 pixel 5,500.00 c. One (1) year 226x267 pixel 8,500.00 Feature in Directory (size 226 x 267 pixel) with logo and separate link page for detailed information. They shall provide the formatted material for the additional link page. This advertisement carries with it free advertising spots at the CBIS 98.5 Hot FM, 30 second at three (3) of one (1) spots per day for the duration of the advertisement in the website. Authorized Marketing Agent of the Local Chief Executive shall be given 15% incentive of the total radio/website advertisement. The LCE is authorized to sign contracts by and between the LGU. Advertising Personnel who are under the Public Affairs Division shall not be allowed to collect incentives as they are directly involved in the operation of the said division. B. RATES FOR THE REPAIR OF IT EQUIPMENT 1 SOFTWARE INSTALLATION 500.00 * Antivirus software, MS Office, JAVA, Printer Installers, etc. 2 REPAIR/RESET LAPTOP 600.00 3 CD BURNING 50.00 4 REPAIR OF COMPUTER EQUIPMENT 300.00 * Replace parts (Labor), repair keyboard, setup new PC, etc. 5 RESET OF PRINTER SERVICE LIFE/COUNTER FLOW 500.00 6 REPAIR PRINTER (LABOR) 300.00 7 SYSTEM REPAIR 500.00 * Format Operating System, Repair OS 8 INK REFILL 200.00 9 PRINTER RIBBON REPLACEMENT (LABOR) 150.00 10 NETWORK SERVICE/REPAIR 300.00 * Check network connections, cable layout, troubleshoot 11 PRINTING (per page) 5.00 12 MONITOR/LCD REPAIR 1,000.00 13 DESIGN LAYOUT (tarpaulins, programs, certificates, etc.) 200.00 14 VIDEO EDITING 500.00 ARTICLE H Rentals for the Use of Municipal Facilities/Equipment/Services, etc. SECTION 4H.01. The following rates shall be charged for the rental/use of facilities/equipment services, as follows: 1. Overhead Projector with Screen (inclusive of operator) P1,500.00/8 hours 2. Overhead Projector only (exclusive of operator) 1,000.00/8 hours 3. Screen only 200.00/8 hours 4. Liquid Crystal Display (LCD) (inclusive of operator) P3,000.00/8hours 5. Monoblock Chair P10.00/pc/day 6. Monoblock Table 25.00/pc/day 7. Photocopying (Power Clear Copy) a. Long Bond Paper 2.50/piece 8. Tent 8x20 feet 1,000.00/day 9. Folding Table 3x6 feet 40.00/day SECTION 4H.02. Service Fee for Light and Heavy Equipment Rental. (exclusive of gas, oils, lubricants) SECTION 4H.02.A. Heavy Equipment (excluding operator, fuel, oil and lubricants): 1.2 (20%) a. Grader 1,800.00 b. Bulldozer 3,000.00 c. Excavator 1,920.00 d. Compactor 1,800.00 e. 9-in-1 Heavy Equipment 3,600.00 f. Mini Dump Truck 240.00 g. 6 Wheeler Dump Truck 600.00 h. Motor Grader 1,800.00 l. Prime Mover with Trailer 1,200.00 j. Backhoe (Hydraulic Excavator) 3,000.00 k. Pay loader 1,800.00 SECTION 4H.02.B. Light Equipment (excluding operator, fuel, oil and lubricants): a. Concrete Mixer Php150.00/hour b. Concrete Cutter 150.00/hour c. Plate Compactor 100.00/hour d. Jack Hammer (Portable) 300.00/hour e. Welding Machine 200.00/hour A Contract of Lease shall be executed by and between the Lessor-Office and Lessee-Borrower to ascertain accountability of the parties involved. Services shall be rendered/provided to the client upon payment of computed fees with the Municipal Treasurer's Office/MEEDO Cash Division, with the corresponding Official Receipt to be issued as proof of payment. The lending of the equipment/facilities to the Lessee-Borrower shall be allowed upon payment of Rental Fee with the Municipal Treasurer's Office/MEEDO Cash Division. In case of delay in the return of borrowed item/s, a penalty of 10% shall be imposed based on the rental fee per unit borrowed per day. ARTICLE I Rentals of Personal and Real Properties Owned by the Locality SECTION 4I.01. Imposition. The following rates of rental fees for the use of real and personal properties of this locality shall be collected: Type of Property Rental Rate 1. Land (per sq. m) P50.00/month 2. Building a. Plaza Canteen 4,000.00/month b. Trade Fair Exhibit Area (Beside Plaza Canteen 10.00/sq. m/day regular day 20.00/sq. m/day peak season 15,000.00/mo. c. Others 500.00/day or fraction thereof 3. Equipment a. Boxing Ring 1,000.00/day or fraction thereof b. Sound System 2,000.00/8 hrs. or fraction thereof c. Others 100.00/day or fraction thereof d. Others 2,500.00/hour e. Ambulance Kalibo-Iloilo (vice versa) 2,000.00(inclusive of fuel) f. Other properties that may be acquired after promulgation of the ordinances as may be decided by the MEEDO Board and approved by the SB SECTION 4I.02. Procedural. Interested individual, corporation or Council, Organization, NGO's, PO's, GOs shall write a letter request addressed to the Municipal Government of Kalibo. The MEEDO Head or the authorized personnel shall verify to the office concerned particularly where the equipment/facilities or service are or under their accountability or control if available and in good condition. After verification, payment shall be made at the Office of the Municipal Treasurer/MEEDO Cash Division. The person concerned shall sign a contract and permit which shall be issued by the Head of the Department/Division Head or authorized personnel. There shall be a 10% increase of rental fee per annum based on the rate of the immediately preceding year by the Local government. SECTION 4I.03. Time of Payment. Payment must be made at the Office of the Local Treasurer before the use of the properties, facilities and equipment covered in this Section. SECTION 4I.04. Surcharge. There shall be a 25% surcharge for payment beyond the due date as stipulated in the contract on land and buildings rental of equipment shall be paid upon issuance of Lease Contract. ARTICLE J Use of Pastrana Park or Magsaysay Park Stages and Facilities SECTION 4J.01. Imposition of Fee. An amount of Five Hundred Pesos (P500.00) shall be collected per hour or fraction thereof upon filing of application specifying the purpose, date and time for use of Pastrana Park and Magsaysay Park stages and facilities by any person natural or juridical or groups for purposes not contrary to laws, rules and regulations. Following fees shall be collected: Use of Pastrana Park grounds P2,000.00 per day Use of Pastrana Park grounds including stage P3,000.00 per day Use of Magsaysay Park grounds P2,000.00 per day Use of Magsaysay Park grounds including stage P3,000.00 per day SECTION 4J.02. Cost of Power Consumption. There shall be collected corresponding cost of power consumption as determined by the Local Electrical Engineer. SECTION 4J.03. Time of Payment. The fee shall be paid to the Office of the Municipal Treasurer before the issuance of the permit to utilize the facilities mentioned under this Article by the Local Chief Executive or his duly authorized representative. SECTION 4J.04. Special Events. There shall be collected an entrance fee in the conduct of special events by the LGU of Kalibo as determined by the MEEDO Board to cover the cost of the event. ARTICLE K Rental of Public Cemetery Lot and Other Cemetery Charges SECTION 4K.01. Imposition of Fees. There shall be collected rental fees from public cemetery lots and other cemetery charges as follows: On the purchase/lease of cemetery lots, graves and niches: (for 5-year period only/no renewal) (1) On honeycomb/apartment type niches and similar apartment type niches that may be constructed thereafter: a) Lease of one (1) unit honey comb niche 2,160.00 b) Lease of indigents (good for only five (5) years) 144.00 c) Lease of niche for mortal remains (renewable every 5 years) 720.00 SECTION 4K.02. Time and Payment. The fee shall be paid to the Local Treasurer upon application for a burial permit prior to the construction thereof of any structure whether permanent or temporary, prior to interment of the deceased. SECTION 4K.03. Surcharge for Late Payment. Failure to pay the fee prescribed in this Article within the time required shall subject the taxpayer to a surcharge of 25% of the original amount of fee due, such surcharge to be paid at the same time and in the same manner as the fees due. SECTION 4K.04. Interest for late Payment. In addition to the surcharge imposed herein, there shall be imposed as interest of 2% per month from the date it is due until it is paid, but in no case shall the total interest on the unpaid amount or a portion thereof exceed thirty-six (36) months. SECTION 4K.05. Administrative Provisions. a. Permit to construct Any construction of whatever kind or nature in the public cemetery, whether for temporary or perpetual use whether subject to lease or not use shall only be allowed after the approval of a permit, issued by the Mayor, upon recommendation of the MEEDO Head and thru a lease of agreement by and between the Locality of Kalibo, represented by the Mayor as lessor, and the lessee or its authorized representative. b. The Buildings and Grounds Division of the MEEDO shall interred in the cemetery, together with such additional information as may be required by the MEEDO Board/Sangguniang Bayan. c. It shall be the duty of the Buildings and Grounds Division to send a reminder to the lessee of the expiration of his lease, two (2) weeks prior to the expiration date of the lease and submit to the MEEDO Head a list of the leases that are to expire five (5) days prior to the expiration date. ARTICLE L Other Sales/Rentals SECTION 4L.01. Sale of Government Lot When Not Needed for Public Use. A lot may be sold to any interest buyer, subject to existing COA rules and regulations, and authorization of the Sangguniang Bayan to the Local Chief Executive to sell the property. SECTION 4L.02. Sale of Sand and Gravel. The Building and Grounds Division may deliver sand and gravel at Php220.00/cu.m with delivery within the Municipality of Kalibo only upon payment of the total amount of the volume ordered to the Local Treasurer/Cash Division, MEEDO. The fuel and lubricants shall be shouldered by the person who orders the delivery of sand and gravel. SECTION 4L.03. Cold Storage Facility. a. Rental P5,000.00/month, electricity, water and other expenses shall be shouldered by the lessee. b. If operated by the Local Government Unit A storage fee of P1.50/kilo/day shall be imposed payable to the Office of the Municipal Treasurer/MEEDO Cash Division. In the event that the Cold Storage Facility is rented out, a Memorandum of Agreement shall be executed by the interested party with the Municipal Government of Kalibo which shall stipulate the conditions relative to its utilization. ARTICLE M Fishery Rentals Other Fees/Charges SECTION 4M.01. Fishery Rentals Fees and Charges. The locality shall have the exclusive authority to grant the following fishery privileges within its municipal waters and imposed rentals, fees and charges therefrom. a. To erect fish corrals, oyster, mussel, or other aquatic beds or bangus fry area. b. To gather, take or catch bangus fry, prawn fry or kawag-kawag or fry of other species from local waters by nets, traps or other fishing gears; c. Fishing boat, gears and apparatus used shall be confiscated in favor of the Municipality of Kalibo and may only release upon order of the Court or upon payment of a Compromise Discharge Fee of One Thousand Five Hundred Pesos (P1,500.00). d. An Accessory Penalty of canceling the Mayor s permit previously granted. e. LGU Kalibo shall cause the destruction of the explosives, dynamites, noxious or poisonous substances or chemical compounds which contain combustible elements or electro fishing devices. 1. It shall be unlawful for any person, while in the Municipal waters of Kalibo, to introduce any aquatic pollutants, including but not limited to fertilizers, pesticides and other substances used in aqua culture operations. a. A penalty of Two Thousand Five Hundred Pesos (P2,500.00) shall be imposed to each violator per offense and/or an imprisonment of not more than 6 months. b. Fishing boat, gears and apparatus used shall be confiscated in favor of the Municipality of Kalibo and may only be released upon order of the Court or upon payment of a Compromise Discharge Fee of One Thousand Five Hundred Pesos (P1,500.00). c. An Accessory Penalty of canceling the Mayor's Permit previously granted. d. LGU Kalibo shall cause the destruction of the pollutants and disposal of said fertilizers, pesticides and other substances. 2. It shall be unlawful for any Angelwing gatherer to land outside of the designated landing sites. a. A penalty of Five Hundred Pesos (P500.00) shall be imposed to each violator or for each offense committed. b. In case the violator opts not to be prosecuted in court, he/she may pay with the Municipal Treasurers Office a Compromise Penalty of Two Thousand Five Hundred Pesos (P2,500.00). 3. It shall be unlawful for anybody to harvest angelwing during the Close Season. a. A penalty of One Thousand Pesos (P1,000.00) shall be imposed to each violator and/or an imprisonment of not more than 15 days for every offense committed. b. Clams harvested shall be given to KAPCCO for its care and disposition. In case the violator opts not to be prosecuted in court, he/she may pay with the Municipal Treasurers Office a Compromise Penalty of Two Thousand Five Hundred Pesos (P2,500.00). ARTICLE N Rules and Regulations Governing the Grant of Fishing and/or Fishery Privileges and Other Fishery Operation SECTION 4N.01. Establishment of Fish Corrals. 1) No person, partnership, association or cooperative shall establish fish corrals in designated area within the municipal waters without necessary permits or license issued by the Mayor in accordance with the provisions of this ordinance. 2) Fish corrals' catching chamber/bag shall be made up of either bamboo mattings/splittings (banata) with slats having a distance of 1 centimeter, or polyethylene net with a mesh size of not less than 3 centimeters from opposite knots when fully stretch. SECTION 4N.02. Preferential Right of Application. The following rules shall be observed in determining the priority of applications: a. Duly registered organizations and cooperatives of municipal fisherfolk shall have preferential right; b. When two (2) or more applicants filed for the same area which is unoccupied and unimproved, the first applicants shall have the right of preference thereto; c. Between the applicant and a bona fide resident and registered municipal fisherfolk of an area where the seaweed, fish corral or any aquatic bed is located, the latter shall have the right of preference to the said area. SECTION 4N.03. Grounds for Rejection of Application, Suspension or Cancellation of Permits and License. Any applications for gratuitous permit, license or permit may be rejected, suspended or cancelled for the following reasons: a. Giving false statements in the applications forms; b. Serious or continued violation of existing fishery laws, rules, regulations and the terms and Conditions stated herein; c. Abandonment of the area granted; d. Lack of interest or voluntary request by the licensee/permittee; e. When public interest so requires; f. Failure or refusal to pay without justifiable cause, the rentals and/or charges in accordance with the provisions of this Ordinance. SECTION 4N.04. Duties and Obligations of Permittee/Licensee. a. To introduce improvements in the area within one (1) year from the date the permit or license was issued; b. To pay corresponding surcharge as provided in this Ordinance; c. To keep records of transactions in connection with the permit; d. To submit annual project development report to the Municipal Mayor, through the FARMU and to make open their financial statement to the Municipal Treasurer for taxation purposes; e. To allow duly authorized representative of the Municipal Government to inspect all the records required in connection with the operation of the area applied; f. To give priority to the residents within the area when hiring workers; g. To assume or accept responsibility in protecting the area against deleterious methods of fishing and to report to the Municipal Mayor or to the authorities concerned, any person found committing any illegal fishing within or adjacent area covered by the permit/license; h. The licensee/permittee shall not sublease nor enter into a subcontract over the area or any portion covered by the license/permit; i. To practice environment and fish stock friendly operation through sustainable fishing by catching marketable or mature fishes and other aquatic species, and j. To vacate the area or any portion covered by the permit or license upon its expiration or Cancellation. SECTION 4N.05. Public Bidding. Subject to the usual accounting and auditing rules, the Municipal Mayor, through the FARMU, may allow identified fishery activities in clearly defined area of the Municipal waters to be parceled out to concessionaires through public bidding; Provided that in case of failure of bidding, the Municipal Mayor may be authorized by the Sangguniang Bayan, to negotiate a contract for the concession; Provided further, that duly registered and bona fide residents of the Municipality or their cooperatives and associations shall have priority and preference in the grant of concessions, whether by public bidding or negotiated contract; Provided finally, that negotiations for concession shall be conducted under conditions of utmost transparency and be subjected to review and approval of the Sangguniang Bayan, through its Committee on Agriculture and Fisheries and the Chairman, Bids Committee. SECTION 4N.06. Committee on Auction/Bidding. In cases where there are no registered organizations or cooperatives or failure of the same to exercise their preferential rights, the MEEDO Bid and Awards Committee. SECTION 4N.07. Time and Place of Auction. The MEEDO Bids and Awards Committee shall on a resolution provide for a notice for sealed bids for exclusive fishery privilege granted under this Article specifying the time and place of auction, the amount to be deposited before an individual or entity is entitled to participate and the procedure to be followed by the Committee on Auction. SECTION 4N.08. Exclusive Fishery Privileges. The grant of fishery privileges to construct and operate fish corrals, oyster beds, mussel beds, seaweed beds or other aquatic beds or gathering of "bangus'" fry or fry of other species within a definite zone of municipal waters, operate motorized fishing vessels of 3 gross tons and below, operate non-destructive fishing gears (as determined and identified by the government accredited agencies and or research institutions) and other fisheries and aquaculture undertakings, business or similar operations in the municipality and in the municipal waters, shall be considered as exclusive fishery privileges which shall be granted with preferential rights to duly registered organizations and cooperatives of marginal fishermen. Provided however, that, in the absence of such organizations and cooperatives and in the failure to exercise their preferential rights, the Sangguniang Bayan, may require public bidding held according to the provisions of this Ordinance. The Municipal Mayor is hereby authorized to grant to the rightful person the exclusive privileges of constructing and operating fish corrals, oyster culture beds, mussel beds, seaweed beds or other fishery/aquatic beds, gathering of 'Bangus' fry or fry of other species within a specified zone of the municipal waters for a period of one (1) year subject to renewal. Other fisheries regulatory functions within the Municipal waters: a. Authorization of the establishment and operation of ferries, wharves and other structures; b. Regulations of the preparation and sale of fish for public consumption; c. Approval of measures and adoption of quarantine regulations to prevent the introduction and spread of diseases. SECTION 4N.09. Exclusive Fishery Privileges Licensing Procedures. Applicant for any of the exclusive fishing privileges mentioned in the preceding section shall be required to accomplish a ready available application form/s duly prepared by the FARMU. Basic requisite on all application to avail of the privileges are the following: 1. Letter of Intent of operation duly indorsed by the Municipal Mayor 2. Barangay and FARMC Clearance of no objection on its operation 3. Police Clearance for the Operator 4. Fisherfolk Registration Certificate 5. Cooperative and other organization must submit Certificate of Registration 6. Residence Certificate a. For motorized fishing vessels (3 GT and below), non-motorized boat and fishing gear: a.1 Boat, engine and gear Barangay Certificate of Ownership or documents of purchase a.2 Police clearance not involve in illegal transaction b. For other fishery activities except those which are specified under this Ordinance: b.1 Bray. Clearance from where the owner/operator/in-charge resides c. All applicants shall be processed by the FARMU after the applicants has complied all the requirements of the business or fishery privileges applied for, except those covered by special or existing national environmental policies and Certified as Inspected. Thereafter, the application form shall be forwarded to the Municipal Mayor, which is duly countersigned by the MEEDO Head upon payment of required fees and charges. In the processing of the application the Municipal Mayor shall satisfy himself that the license applied for will not prejudice public interest and/or that the portion of the area from which an application for lease presented is not covered by any subsisting lease. SECTION 4N.10. Fisheries and Aquatic Resources Management Unit (FARMU). To ensure compliance, efficiency and orderly processing, evaluation and issuance of licenses and permits, the Municipal Agricultural Services Division (ASD) with its Fisheries Section designated as the Fisheries and Aquatic Resources Management Unit (FARMU), shall be the lead unit for coastal and fisheries management and charged with the implementation of this Ordinance. The Unit shall be headed by the Agricultural Technologist which shall act as the Fisheries and Aquatic Resources Management Officer (FARMO) with support staff (must have previous experience and background in Coastal Resource Management) composed of: Fishery Law Enforcement Officer/Marine Fisheries, Aquaculturist, Fish Processing/Processor, and Patrol boat operator/machinist. SECTION 4N.11. Duties and Functions of the FARMU. The FARMU shall have the following duties and functions: a. Establish and maintain records in relation to Coastal and Fisheries management such as: i. BFARMC Registry of Fisherfolk and Fish Workers. ii. BFARMC Registry of Fishing Vessels, Gears, Equipment and establishment for each coastal and inland barangays. iii. Registry of Fishpond Operators and Fishpond Area. iv. Registry of Post-Harvest Facilities. b. Inspect, determine and recommend the appropriate kinds of fishing licenses and permit to be issued by the Municipality, and monitor its operations valid only within its designated area. c. Evaluate bids for fishery concessions and similar contracts for fisheries activities, in close coordination with MEEDO Board, SB, OMPDC, and Municipal Treasurer and make recommendation thereon to the MEEDO Head; d. Determine and impose upon consultation with the FARMC and MEEDO Board and approval of the committee on Fisheries of the Sangguniang Bayan, and the Municipal Treasurer appropriate license fees and charges for the grant of fishery rights and privileges within the Municipal waters; e. Coordinate with the Committee on Fisheries of the Sanggunian, the BFARMC and the MFARMC in the implementation of the Municipal Fisheries and Aquatic Resources Management Development Plan; f. Facilitate the division of the major Zones of the Municipal waters further into sub-zones/lots for specific purposes if deemed necessary and practicable; g. Determine and impose administrative fines, penalties, charges, in indemnities for violation of the terms of the fishing licenses issued by the unit or for fishing without such licenses; h. Determine and impose administrative sanctions and indemnities for all other violations of fishery laws, rules and regulations; i. Coordinate, maintain and ensure the continuous training of the Fishery Law Enforcement Officers/Deputy Fish Warden authorized hereunder as well as barangay and municipal FARMC; j. Formulate and issue the pertinent rules and regulations to carry out the duties and functions of the FARMU; k. Exercise such other functions as may be assigned by the Sangguniang Bayan or delegated by the Municipal Mayor. SECTION 4N.12. Duration of Lease. The grant of lease of fishery rights through public bidding shall be for a period of five (5) years. SECTION 4N.13. Time of Payment of Lease Rental. 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 rental 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. SECTION 4N.14. Division and Classification of Municipal Waters. The Municipal Waters within the jurisdiction of the locality shall be divided and classified as follows: (a) For the erection of fish corrals Minimum Annual Rental Lot No. 2-A from point 15 to point 16 1,000.00 Lot No. 2-B from point 14 to point 14 3,500.00 Lot No. 2-C from point 10 to point 11 8,000.00 Lot No. 2-D from point 8 to point 9 8,000.00 Lot No. 2-E from point 6 to point 7 8,000.00 Lot No. 2-F from point 4 to point 5 8,000.00 (b) For the catching of Bangus Fry or Kawag-Kawag Zone 3 from point 19 to point 25 15,500.00 Zone 2 from point 4 to point 18 12,500.00 Zone 1from point 1 to point 3 Government Service The aforementioned lots and zones are indicated/shown respectively in the Plan of the Locality. SECTION 4N.15. Government "Bangus" Fry Reservation. In the zoning and classification of Municipal Waters for purposes of awarding thru public bidding, areas of the construction or operation of fish corrals or the gathering of fry, this Locality hereby set aside not more than one-fifth (1/5) of the area marked for the gathering of fry zone (3) within its Municipal waters under Section 8 (b) of this basic fishery ordinance as designated by the Bureau of fisheries and Aquatic Resources, as government "Bangus Fry" reservation. SECTION 4N.16. Issuance of Individual Licenses in Case No Bidders Opt to Lease Fishing Zones. If, after two (2) notices for the grant of exclusive fishery rights thru public auction no interested bidders opt to lease any fishing zones within the Municipal Waters, the MEEDO Board may recommend to Sangguniang Bayan to grant the privilege of erecting fish corrals, and catching "Bangus" Fry or "Kawag-Kawag' within the definite area or portion of the Municipal waters to individuals, upon payment of the following annual fees: Annual Fees a) Fish corrals erected in the sea Less than 3 meters deep 100.00 3 meters deep or more but less than 5 meters deep 150.00 5 meters deep or more but less than 8 meters deep 300.00 8 meters deep or more but less than 10 meters deep 500.00 10 meters deep or more but less than 15 meters deep 1,000.00 15 meters deep 1,200.00 b. Catching "bangus" Fry or Kawag-Kawag" Less than 1,000 meters deep 600.00 1,000 sq. m. or more but less than 2,000 sq. m. 900.00 2,000 sq. m. or more but less than 2,000 sq. m. 1,500.00 4,000 sq. m. or more but less than 2,000 sq. m. 2,200.00 6,000 sq. m. or more but less than 2,000 sq. m. 3,000.00 8,000 meter or over 4,000.00 (c) Fish corrals or fish pens in inland fresh waters With an area of less than 500 sq. m. 200.00 500 sq. m. or more but less than 1,000 sq. m. 300.00 1,000 sq. m. or more but less than 5,000 sq. m. 400.00 5,000 sq. m. or more but less than 10,000 sq. m. 600.00 10,000 sq. m. or over 800.00 (d) Operation of fishponds or oyster culture beds, per hectare 150.00 SECTION 4N.17. Time and Manner of Payment. The fees levied herein shall be paid quarterly upon application within the first twenty (20) days of January and of every subsequent calendar quarter. The initial payment corresponding to the current shall be made upon application of the license. SECTION 4N.18. License Permit. The privilege of taking or catching fish in the Municipal Waters of this Locality with nets, traps, or other fishing gears with or without using therefore fishing boats or vessels three tons gross or less, shall be granted under ordinary license permit issued by the Local Treasurer to any person, cooperative, partnership, association or corporation qualified under this Ordinance upon payment of the corresponding license permit required therefore in the following: GENERAL SCHEDULE OF LICENSE PERMIT Item Kind of Fishing Gear (such No. as traps or other fishing gears) License Fee per year (Vernacular in Bicol, Cebu, Palawan) 1. Fisherman Using Nets: a) Bacuerna 50.00 b) Pangki 50.00 c) Pahubas 50.00 d) Largareta 50.00 e) Sarap 50.00 f) Panapao 50.00 g) Pante "Palubog" (Bottom Set Gill Net) 100.00/Annum h) Pante "hampas" (Drive in Net) 50.00/Annum i) Anod (Drift Gill Net) 100.00/Annum j) Panambilawan (Drive in Net for Half Beak) 100.00/Annum k) Stationary Bag/Lift Net (Bintahan) 750.00/Annum l) Encircling Gill Net (Korantay, Likos, Likom-Likom) 1,000.00/Annum m) Skimming Net (Hila-Hila) 50.00/Annum n) Other Nets 100.00/Annum 2. Fisherman Using Traps: a) Anaag 25.00 b) Amtol 25.00 c) Bobo Big (Pangal) 25.00 d) Dumpal 25.00 e) Lulong 25.00 f) Pasgong 25.00 g) Bobosmall 25.00 3. Fisherman Using Hook and Line: 4. Fisherman using Other Fishing Gear: 5. Fisherman using Other Fishing Gear: a) Bahan 25.00 b) Baling 25.00 c) Panti 25.00 d) Bitana 25.00 e) Bacatot Padarao 25.00 f) Sahid 25.00 g) Laya 25.00 h) Anud 25.00 i) Sagiwsiw 25.00 j) Patuayan 25.00 k) Lukayan 25.00 l) Lukob 25.00 Provided, that no other fee shall be collected from fishermen duly licensed by other locality unless the license fee paid by them in that locality are less than those prescribed above in which case the difference between two annual fees may be collected. Provided, further, that fishing boats of more than three tons gross and fisherman licensed by the National Government shall not be subject to the requirements of this ordinance especially the payment of Local License Tax, fee or charge; provided, furthermore, that the residents of this locality who have not been granted license for commercial fishing shall be allowed to fish in municipal waters for their home consumption. Provided, finally, that it shall be beyond the power of this Sangguniang Bayan to impose license for the privilege as gathering marine mollusca or the shell thereof. For pearling boats and pearl divers, as for prospecting, collecting or gathering sponge or other aquatic products, or for the culture of the fishery aquatic products; provided, lastly, that they shall not fish within two hundred (200) meters from any fish corral operated under exclusive privilege granted by the locality in accordance with this ordinance. License permits issued under this Section shall be valid for the year in which they are issued. ARTICLE O Prohibitions, Restrictions and Penalties and Fishery Operation SECTION 4O.01. Fishing within Marine Protected Area (MPA). It shall be unlawful for any person to engage in fishing with the use of any kind of nets, crab traps, squid pots and spearfishing within the Marine Protected Area declared by the municipality. A person who violates this provision shall be liable to pay a fine of P2,500.00 and/or an imprisonment of not more than three (3) months at the discretion of the court. In case the violator opts not to be prosecuted in Court, he or she may pay the Municipal Treasurer's Office a Compromise Penalty of Two Thousand Five Hundred Pesos (P2,500.00). SECTION 4O.02. Prohibition in the Catching, Selling, Processing and Transporting of Gravid Crab (Mud Crabs, Blue Crabs, "Cruzan" Crabs, "Pitik-Pitik") and Lobster. It shall be unlawful for any person to take or catch gravid crabs in the municipal waters or to possess or transport the same. A person who violates this provision shall be meted penalty or P1,000.00 per kilo and confiscation of the aforementioned species and/or an imprisonment of not more than one (1) month at the discretion of the court. In case the violator opts not to be prosecuted in court, he or she may pay the Municipal Treasurer's Office a Compromise Penalty of Two Thousand Five Hundred Pesos (P2,500.00). Section4O.03. Prohibition on the Extraction of Non-Renewable Resources. It shall be unlawful for any person, partnership, association or cooperatives to extract in large volume of not more than 2 cubic meter and for commercial purposes of sand, gravel, pebbles, rocks, and boulders within the municipal waters without necessary permits and license issued by appropriate agencies. Violators of this provision shall be liable for a fine of P2,500.00 and/or an imprisonment of not more than three (3) months at the discretion of the court. In case the violator opts not to be prosecuted in court, he or she may pay the Municipal Treasurer's Office a Compromise Penalty of Two Thousand Five Hundred Pesos (P2,500.00). SECTION 4O.04. Unlicensed Fishery Activities. It shall be unlawful for any person, whether natural or juridical, to engage in any fishing activity or to operate any fishing vessel within the Municipal waters without the corresponding license and permit issued by the Municipal Mayor. A person who violates this provision shall be liable to pay a fine of Two Thousand Five Hundred Pesos (P2,500.00) and/or an imprisonment of not more than one (1) month at the discretion of the court. In case the violator opts not to be prosecuted in court, he or she may pay the Municipal Treasurer's Office a Compromise Penalty of Two Thousand Five Hundred Pesos (P2,500.00) SECTION 4O.05. Violation of the Terms and Conditions of a License/Permit. Any person whether natural or juridical, to whom a fishing license/permit has been issued shall comply strictly with the terms and/or conditions thereat. Anyone, natural or juridical who violates this provision shall be liable to pay a fine of One Thousand Pesos (P1,000.00) and/or an imprisonment of not more than one month at the discretion of the court. In case the violator opts not to be prosecuted in court, he or she may pay the Municipal Treasurer's Office a Compromise Penalty of Two Thousand Five Hundred Pesos (P2,500.00). SECTION 4O.06. Fishing by a Person Not Registered with the Registry of Municipal Fisherfolk and Fish Workers. It shall be unlawful for any person/s who are not registered with the Registry of Municipal Fisherfolk and Fish Workers to engage in any kind of fishing activity within the municipal waters. Anyone, natural or juridical who violates this provision for the 1st time shall be reprimanded. For the 2nd & Succeeding Offense, he/she/it shall be liable to pay a fine of One Thousand Pesos (P1,000.00) and/or an imprisonment of not more than one (1) month at the discretion of the court. In case the violator opts not to be prosecuted in court, he or she may pay the Municipal Treasurer's Office a Compromise Penalty of One Thousand Five Hundred Pesos (P1,500.00). SECTION 4O.07. Fishing within Municipal Waters by a Vessel Not Registered with the Municipality. It shall be unlawful for any Municipal fishing vessel, which is not registered with the Registry of Municipal Fishing Vessels to engage in any kind of fishing activity within the Municipal waters. The owner/operator, leader of the crew and crew members of the vessel who violate this provision shall be liable for a fine in the amount of P2,500.00 and confiscation of the fishing vessel and its fishing accessories and can be released upon paying a value equivalent to 20% of the value of the fishing vessel as assessed by the Municipal Agriculturist of Kalibo. SECTION 4O.08. Prohibition of Fishing within Municipal Waters by Commercial Vessel above Three (3) Gross Tons (GT). It shall be unlawful for any Commercial fishing vessels above three (3) Gross Tons, to engage in any kind of fishing activity within the Municipal Waters. The owner/operator, leader of the crew and crew members of the vessel who violate this provision shall be liable for a fine in the amount of P2,500.00 and confiscation of the fishing vessel and its fishing accessories and can be released upon paying a value equivalent to 30% of the value of the fishing vessel as assessed by the Municipal Agriculturist of Kalibo. SECTION 4O.09. Failure to Carry License. Failure of licensee to carry appropriate license on board fishing vessel, shall render the offender liable for a fine of P500.00. SECTION 4O.10. Fishing During Closed Seasons. It shall unlawful for any person to engage in fishing at any area where closed season has been declared. Anyone, natural or juridical who violates this provision shall be liable to pay a fine of Two Thousand Five Hundred Pesos (P2,500.00) and/or an imprisonment of not more than three (3) months at the discretion of the court. In case the violator opts not to be prosecuted in court, he or she may pay the Municipal Treasurer's Office a Compromise Penalty of Two Thousand Five Hundred Pesos (P2,500.00). Section 4O.11. Violation of Temporary Ban or Closure. It shall be unlawful for any person to engage in any fishing activity in violation of a temporary ban or closure duly declared by the Municipal Mayor. Anyone, natural or juridical who violates this provision shall be liable to pay a fine of Two Thousand Five Hundred Pesos (P2,500.00) and/or an imprisonment of not more than three (3) months at the discretion of the court. In case the violator opts not to be prosecuted in court, he or she may pay the Municipal Treasurer's Office a Compromise Penalty of Two Thousand Five Hundred Pesos (P2,500.00). SECTION 4O.12. Ban on Fishing with Active Gear. It shall be unlawful to use the following active gears in municipal waters: 1. Trawl (all kinds) Galadgad, Norway 2. Purse Seine Pangulong 3. Danish Seine Hulbot-Hulbot, Pahulbot-Hulbot, Likisan, Liba-Liba, Palisot, Patangko, Bira-Bira, Buli-Buli, Holahoop, Zipper, Lampormas, etc. 4. Ring Net Pubkob, Panggulong, Kalansisi 5. Drive-In Net Paaling, Kayakas 6. Round Haul Seine Sapyaw/Lawag 7. Motorized Push Net Sudsod De Makina * Motorized Push Net used to Catch Shrimp/Hipon shall be allowed during the Open Season, that is February to July, and shall not be allowed during the identified Close Season from August to January. 8. BagNet Basnig, Saklit Provided, that other active gear which may be found to be destructive to fisheries and aquatic resources may later on be added to this list through subsequent orders and policies set and promulgated by the Sangguniang Bayan or by the national government. Violators of this provision shall be liable of a penalty in accordance with DA-FAO 201, Series of 2000. SECTION 4O.13. Prohibition in the Catching of Sabalo, and Other Breeders/Spawners. It shall be unlawful for any person, cooperative, association, partnership or corporation to fish for or deal in sexually matured milkfish (sabalo) or mother bangus and such other breeders or spawners of other fishery species as may be determined and/or recommended by FARMC to the Sangguniang Bayan. A person who violates this provision shall be liable for a fine of P2,500.00 or imprisonment for six (6) months upon the discretion of the court. SECTION 4O.14. Fishing with Fine-Meshed Nets. It shall be unlawful for any person to fish with fine mesh net. Provided, that this prohibition shall not apply to gather fry, anchovies, gobies, hipon and such species which by their nature are small but already matured or in seasonal basis. Violation of this provision shall render the offender liable for a fine of P100.00 per square meter of the prohibited net used and imprisonment for three (3) months. The net shall be confiscated and forfeited in favor of the Municipality. SECTION 4O.15. Illegal Possession and Damaging of Sea Corals. It shall be unlawful for any person or corporation to sell or possess, cause damage or destroy ordinary, precious and semi-precious sea corals. A person who violates this provision shall be liable for a fine of P2,500.00 for every square meter of damage or imprisonment for six (6) months upon the discretion of the court. SECTION 4O.16. Unlawful Sale or Possession of Illegally Caught Fish. It shall be unlawful for any person to possess or engage in trading of any fish that have been caught in any manner in violation of this ordinance. Such person shall be liable for a fine in the amount of P500.00 for every kilogram of illegally caught fish found in his possession without prejudice to the filing of the case in violation of Section 88(4) of RA 8550. SECTION 4O.17. Construction of Fish Pens, Cages and Traps in Navigational/Prohibited Areas. It shall be unlawful for any person to construct fish pens, cages, fish corrals, filter nets or traps outside the designated Zone or in a manner which obstruct safe and convenient navigation, the flow of ebb tides, or the migration paths of fish and aquatic species. Violators shall render the offender liable for a fine in the amount of P2,500.00 for every day that the fish pen, cage or trap remains in the area and/or imprisonment for five months upon the discretion of the court. A fish pen, cage or trap constructed or deployed in violation of this section may be removed or demolished by the Municipal Mayor for being a public nuisance, after due notice and demand to the owner or operator thereof to voluntarily remove or demolish the same within fifteen (15) days from receipt of the notice and demand. This shall be without prejudice to subsequent prosecution and reimbursement for expenses incurred in removing or demolishing the prohibited structures. SECTION 4O.18. Anchoring/Fishing at the Navigational Lane/Passage Way. It shall be unlawful for any person to anchor to anchor or conduct fishing within the limit of designated navigational lane/passage way. A person who violates this provision shall be liable for a fine of 2,500.00 or imprisonment for one (1) month upon discretion of the court. SECTION 4O.19. Destructive Practices within Municipal Waters. The utilization of fishing gears and methods, or any other practices that cause extensive damage to fish or marine habitat, or to other fishing gears and/or operators, or indiscriminately kill fish including fry, other aquatic species and their young offspring, are prohibited within the Municipal Waters. Such practices include electro-fishing; fishing through the use of explosives, noxious or poisonous substances; muro-ami and any of its variations; aquatic pollution; use of naphthalene balls, "tubli," "eagtang," cyanide, pesticides and other derivatives; disabling mooring by cutting from the anchor or destroying any fishing boats, and/or fishing gears and the like which may later be identified. Subsequent to the promulgation of this Ordinance, the FARMU is hereby authorized to determine, based on the available information, what fishing gears, methods or practices are to be considered destructive within the Municipal Waters. The list of destructive practices shall be submitted to the Committee on Fisheries of the Sanggunian for purposes of inclusion in the list of destructive fishing gears and methods at the amendment of this Ordinance. Violators shall render the offender liable for a fine of P2,500.00 or imprisonment for six (6) months upon discretion of the court. SECTION 4O.20. Non-Compliance with Color-Coding and Identification Scheme. It shall be unlawful for a duly licensed fishing vessel operating without color-coding and identification scheme of the Municipality within one (1) month after the issuance of the license. The vessel owner and the Captain or Master of the vessel shall be jointly and solely liable for a fine in the amount of P2,500.00, or imprisonment for three (3) months upon the discretion of the court. The License of the vessel shall likewise be subject to immediate revocation. SECTION 4O.21. Failure to Secure Auxiliary Invoice. Failure of any person to secure an Auxiliary Invoice for the transport of fish and fishery products entering and exiting the municipality, shall render such person liable for payment amounting or double the value of the auxiliary invoice, but in no case shall it be lower than P2,500.00. SECTION 4O.22. Abandonment of Fishing Vessel or Gear. It shall be unlawful for any person to abandon his/her fishing vessel or gear, or any aquaculture/mariculture facility, in Municipal Waters for any reason other than force majeure. Violation of this provision shall render such person liable for a fine in the amount of Two Thousand Five Hundred Pesos (P2, 500.00) or imprisonment for three (3) months upon the discretion of the court. An abandoned fishing vessel, gear, aquaculture or mariculture facility may be removed or demolished by the Municipal Mayor for being a public nuisance or hazard, after due notice and demand to the owner or operator thereof to voluntarily remove or demolish the same within fifteen (15) days from receipt of the notice and demand. This shall be without prejudice to subsequent prosecution and reimbursement for expenses incurred in removing or demolishing the prohibited structures. SECTION 4O.23. Obstruction to Fishery Law Enforcement Officer. It shall be unlawful for any person to obstruct, hinder, or prevent the performance of duty by any duly deputized fishery law enforcement officer of the Municipality as provided herein. Violation of this provision shall render such person liable to a fine in the amount of 22,500.00 or imprisonment for two (2) months upon the discretion of the Court. SECTION 4O.24. Prosecution under National Law. Where a person commits an act or omission that is punishable under the provisions of both this Ordinance and the Fisheries Code or other national laws, the FARMU shall have the option of determining the appropriate complaint to be filed before the investigative and prosecution offices of the government, as well as the proper forum where such complaint shall be lodged. A person may be prosecuted for as many offenses as may arise from the same act or omission, unless the defense of double jeopardy becomes available and is raised in the proper time and at the proper forum. SECTION 4O.25. Disposition of Illegally Caught Fish. Any fish caught in violation of any provision of this ordinance shall be immediately confiscated and properly recorded for evidentiary purpose in any proceeding arising from the illegal act. The offender shall be entitled to the issuance of Official Receipt for the confiscated catch. Thereafter, the same shall be disposed of, through sale at public auction, donation to charitable and/or penal institutions, or be buried under the soil. In the case of sale, the proceeds shall be held in trust by the FARMU until final determination of the case filed against the offender. SECTION 4O.26. Injunction as Part of Penalty. Where a person is convicted in court of an offense under this Ordinance, in addition to any punishment imposed, the court may, having regard to the nature of the offense, and the circumstances surrounding its commission, make an order containing any one or more of the following prohibitions, directions or requirements: a. Prohibiting the person from doing or engaging in any activity that may, in the opinion of the court, result in the continuation or repetition of the offense; b. Directing the person to take any action the court considers appropriate to remedy or avoid any harm to any fish, fishery or fish habitat that resulted may result from the commission of the offense; c. Directing the person to pay the Municipality an amount of money compensation, in whole or in part, for the cost of any remedial or preventive action taken by or caused to be taken on behalf of the Municipality as a result of the commission of the offense; d. Directing the person to perform community service in accordance with any reasonable conditions that may be specified in the order; e. Directing the person to post a bond or pay to the court an amount of money the court considers appropriate for the purpose of ensuring compliance with any prohibition, direction or requirements of the court; f. Requiring the person to comply with any other conditions that the court considers appropriate for securing the person's good conduct and for preventing the person from repeating the offense or committing other offenses prescribed by this Ordinance. SECTION 4O.27. Illegal Use of Superlight. It shall be unlawful to engage in fishing with the use of superlight as prescribed for by DA-FAO 204, series of 2000, in the municipal waters of this municipality. Violation of this provision shall render the offender to a fine in the amount of Two Thousand Five Hundred Pesos (P2,500.00) or imprisonment for six (6) months upon the discretion of the court, without prejudice to the confiscation of the superlights used, fishing vessel and gear. SECTION 4O.28. Fishing or Taking Rare, Threatened and Endangered Species. It shall be unlawful to fish or take rare, threatened and endangered species such as, whale sharks, manta rays, dolphins, sea turtles and others species described in DA-FAO 208, series of 2001, in municipal waters. Violators shall be liable for a fine of Two Thousand Five Hundred Pesos (2,500.00) or imprisonment for six (6) months upon the discretion of the court. SECTION 4O.29. Restrictions. Licenses and Permits issued or executed under this Ordinance shall contain provisions to take effect that: a. No fishing shall be allowed within the distance of one hundred (100) meters from established Artificial Reefs or Fish Shelters and the like. However exclusive grantee of licensee of Fish shelters (arong or buya) can fish within their respective fish shelters using passive fishing gears). b. No other fishing gear be constructed within Five Hundred (500) meters from another gear in marine waters, unless they belong to the same licensee or grantee, but in no case, shall the distance be less than Two Hundred (200) meters apart. c. Nothing in the license shall be construed as permitting the lessee or licensee, grantee or permittee, to undertake any construction, which will restrict the free navigation in any stream, lake, rivers or marine areas of the Municipal Waters or impede the flow and ebb of the tide to and from the area wherein the lessee or licensee, grantee or permittee is granted a fishery privileges. d. The licensee agrees unconditionally to comply with all the laws, decrees, rules and regulations governing fishing and fisheries; and may later be promulgated. e. The licensee agrees unconditionally to comply with all acts of his agents and employees or the contractors connected with his fishing operation. f. Failure to pay and/or file a bond when due as prescribed in the permit, license, contract or lease shall be sufficient ground for the cancellation of the license, permit, lease and contract. g. Restriction on Berthing Place/Anchorage Area. No fishing boat/banca shall berth/anchor in any other place except in the designated berthing place/anchorage area. SECTION 4O.30. Persons Authorized to Implement/Enforce this Article. The Philippine National Police (PNP) and Deputized Fishery Wardens are authorized to implement and/or enforce this ordinance. SECTION 4O.31. Incentives for Law Enforcers and Deputized Fish Wardens. The Sangguniang Bayan shall appropriate funds and or authorize the Municipal Mayor to set aside an amount for the incentives and other operating expenses of the Law Enforcers and Deputized Fish Wardens subject to government auditing and accounting procedures. SECTION 4O.32. Administrative Investigation. The FARMU is hereby authorized to conduct hearings for the purpose of investigating and imposing administrative sanctions and indemnity against any person apprehended within the Municipal waters and accused of violating any provision of this Ordinance. Such hearings shall be summary and non-litigious in nature and shall be concluded within fifteen (15) days from the time the case is filed for investigation. Failure to appear at the administrative investigation shall result in the rendition of summary judgment against the offender and the immediate filing of the appropriate criminal cases before the regular courts. SECTION 4O.33. Impoundment of Fishing Vessel and/or Gear. The fishing vessel or gear used in committing a violation of this Ordinance shall be impounded by the Municipality, through the FARMU, pending resolution of the administrative investigation against the offender. The offender shall be issued an official receipt for the items impounded and shall bear the costs of storage and upkeep of the vessel and/or gear while it is in impoundment. Prior to resolution of the administrative investigation, the same shall not be released unless the costs of storage and upkeep and security bond in the amount of the fair market value of such vessel or gear, are paid or deposited with the Municipal Treasurer's Office to answer for any administrative sanctions or indemnity that may be imposed; Provided, that items which are inherently illegal such as dynamite, noxious and poisonous substances, and electro-fishing gear among others, shall be deposited with the PNP and not be released except upon lawful order of the court before which the criminal case pending; Provided further, that should the offender be subsequently found guilty of the offense, the inherently illegal items shall be disposed of or destroyed. SECTION 4O.34. Revocation of License. Any person found to have violated the terms and conditions of a valid license in his favor shall be required to surrender the license to the FARMU, which shall thereafter revoke the same for the remainder of the term of the license. A new license shall not be issued unless the licensee has paid all administrative sanctions and indemnity that may have been imposed for the violation. SECTION 4O.35. Other Sanctions and/or Indemnity. The Municipal Mayor upon the recommendation of the FARMU may prescribe other administrative sanctions or indemnity by means of an Executive Order; Provided that the same shall have been subjected to consultations with the FARMC. SECTION 4O.36. Surcharge for the Late Payment. Failure to pay the tax prescribed in this Article within the required shall subject the taxpayer to a surcharge of twenty five percent (25%) of the original amount of the tax due, such surcharge to be paid at the same time and in the same manner as the tax due. SECTION 4O.37. Interest for Unpaid Fee. In addition to the surcharge imposed herein, there shall be imposed an interest of two percent (2%) per month upon the unpaid but amount from the due date until the fee is fully paid in no case shall the interest exceed thirty six (36) months. SECTION 4O.38. Penalty. Any individual or entity violating any of the provisions of this Article shall be punished for each offense by a fine of not less than Twenty-Five Pesos (P25.00) but not exceeding Two Hundred Pesos (P200.00) or imprisonment of not less than ten (10) days but exceeding six (6) months or both such fine and imprisonment in the discretion of the Court. SECTION 4O.39. Selling of Bangus, Haterine, Fingerlings, Seabass, Juvenile Tilapia or Other Species. SPECIE/SIZE PRICE per piece BANGUS Haterine (3/4"-1") P0.50 Fingerlings (1 1/2-2 1/2") P0.60-0.75 SEABASS Juvenile (3/4" to 1") P2.00-P3.00 (more than 1") P5.00 TILAPIA Juvenile (3/4"-1") P0.30-0.50 OTHER SPECIES Juvenile P2.00 ARTICLE P Permit Fees on Fishing Boats, Fishing Nets, Motorboats and Other Fishery Operation SECTION 4P.01. Imposition of Fees. There will be collected an Annual Registration Fee and related Annual Fees, Charges and Licenses from the owners of the following means of transport or related fishing nets/trap and fishing operation within this locality: a. For each fishing boat or motor boat 1. Motorized with engines of 16 hp or less P130.00 more than 16 hp but less than 40 hp 180.00 more than 40 hp but less than 100 hp 230.00 more than 100 hp 300.00 2. Non-motorized fishing boat 50.00 b. For each fishing net or gear: with length of 100 meters or less 100.00 with length of more than 100 meters 150.00 other nets/gear 200.00 SECTION 4P.02. Schedule of Fishery Related Annual Fees, Charges and Licenses. (a) Registration of Fisherfolk and Fish Worker (in the Concerned Barangay) Free (b) Fish corrals erected at Sea: (1 fathom = 6 feet = 1.829meters) 1 fathom deep but less than 5 fathoms 300.00/Annum 5 fathoms but less than 8 fathoms 500.00/Annum 8 fathoms but less than 10 fathoms 800.00/Annum 10 fathoms and above 1,500.00/Annum (c) Fishing operation without Banca Push Nets (Hudhud, Sagudsud, Suwayang) 60.00/Annum Cast Net (Eaya) 25.00/Annum Pole and Line 25.00/Annum Others 25.00/Annum (d) Fishing operation with Banca Non-Motorized Banca Free Motorized Boat: 50.00 Less than 1 Gross Ton 150.00/2 Years 1 GT to2.0 GT 200.00/2 Years 2.1 GT to 2.5 GT 300.00/2 Years 2.6 GT to 3.0 GT 500.00/2 Years (e) Fishermen using nets 1. Pante "Palubog" (Bottom Set Gill Net) 100.00/Annum 2. Pante "hampas" (Drive in Net) 50.00/Annum 3. Anod (Drift Gill Net) 100.00/Annum 4. Panambilawan (Drive in Net for Half Beak) 100.00/Annum 5. Stationary Bag/Lift Net (Bintahan) 750.00/Annum 6. Encircling Gill Net (Korantay, Likos, Likom-Likom) 1,000.00/Annum 7. Skimming Net (Hila-Hila) 50.00/Annum 8. Other Nets 100.00/Annum (f) Fishermen using Traps 1. Bobo (minimum of 5) (Fish Trap) 50.00 (in excess of 5) 10.00 each 2. Paeaan (sa eawod) (Fish Corral) 250.00/unit 3. Tapangan (Crab Trap) 20.00/unit 4. Bintoe Free 5. Pundasyon (Squid or Lukos Trap) 50.00/unit 6. Panimilya (Fry Collector) 50.00 7. Tangab (Filter Net) 75.00 8. Netting (Coop's fisherfolks) 1,000.00 (Otoshi-Ami/Lambaklad/Netting) 9. Other Traps 100.00 (g) Fishermen using Hook and Line (Pamunit) 1. Handline, Longline (Pangawil) 25.00 2. Without Light 25.00 3. With Light 50.00 4. Pusit/Squid Longline (Minimum of 10 Hooks) 50.00 5. Other Paraphernalia 50.00 (h) Fishermen using other Fishing Gear 1. Pana (Spear Gun Fishing) 50.00 2. Bentahan sa Eawod (Stationary Lift Net) 100.00/unit 3. Bentahan sa Manabaw/Suba (Stationary Lift Net) 50.00/unit 4. Buya-strictly for Hook & Line purpose only (Fish Aggregating Device) (Sec.53, RA 8550, granted to Municipal Fisherfolk) 50.00/unit (i) Fish Cages: per module of 5x5 meters or less 50.00 (j) Fish Pen: per 30 sq. meters 50.00 (k) Crab Fattening: per 250 sq. meters 50.00 (l) Tilapiahan: per 2500 sq. meters/and a fraction thereof 100.00 * tilapia in backyard culture (m) Pantatan: per 2500 sq. meters/ * and a fraction thereof 100.00 (n) Oyster/Mussel and other shelled-mollusk culture beds per 100 m 2 50.00 (o) Seaweeds Farm: per 100 sq. meters 100.00 (p) Fry gathering of bangus and other species 100.00 (q) Gathering of shells: oysters, etc. 100.00 (r) AUXILIARY INVOICE: 1. Preserved Fish, Prawn, shrimp, etc. 30.00 per 50 kls. and fraction (Iced, frozen salted, dried, smoked, bagoong, etc. thereof of shipments 2. Ornamental shells/other shell 20.00 per 50 kgs. of shipments 3. Dried squid 30.00 per 50 kgs. of shipments 4. Seaweeds (all kinds, fresh) 60.00/ton or fraction of shipments 5. Seaweeds (all kinds, dried) 20.00 per 50 kgs. of shipments 6. Salted skin of sea snakes 20.00 per 25 kgs. of shipments 7. Bangus, prawn fry, fry of other species 50.00 per 50 kgs. of shipments 8. All other unclassified marine products 20.00 per 25 kgs. of shipments License to use, occupy, produce culture, capture or gather any fish and other fishery products in the Municipal Waters shall be granted by the Municipal Mayor upon payment of the corresponding fees specified above. Provided, however that marginal fisherfolks shall be exempted from payment of Municipal Fishery License Fees; Provided Further, that municipal fisherfolks with motorized bancas using 10 hp engine and more shall be assessed, P200.00 as fishery license fees. SECTION 4P.03. Surcharges for Default of Payment of Annual Fees and Licenses. Failure to pay the annual fees when it becomes due shall be subjected to a 25% surcharge per month. SECTION 4P.04. Duration and Renewal of the License/Permit. Any license or permit or a gratuitous permit in the grant of fishery privileges in the Municipal waters which is issued by the Mayor shall be at a period not exceeding one (1) year subject for renewal every first twenty (20) days of every fiscal year. All other fishery administrative provisions/regulations not otherwise stipulated in this Revenue Code shall follow the existing Fishery Code Ordinance. ARTICLE Q Large Cattle Registration and Transfer Fees Section 4Q.01. Imposition of Fees . The owner of large cattle is required to register his ownership thereof with the Agricultural Division of the MEEDO for which a Certificate of Ownership shall be issued to the owner upon payment of a Registration Fee of One Hundred Pesos (P100.00), per head. If the large cattle are sold or its ownership is transferred to another person, the sale or transfer shall likewise be registered with the Agricultural Division of the MEEDO for which a Certificate of Transfer shall be issued to the purchaser upon payment of a Transfer Certificate and for Registration of Private Brand One Hundred Pesos (P100.00) SECTION 4Q.02. Time of Payment. The registration fee shall be paid to the Local Treasurer/MEEDO or their duly authorized representative upon registration or transfer of ownership of the large cattle. SECTION 4Q.03. Administrative Provision. (a) Large cattle shall be registered with the Agricultural Division of the MEEDO upon reaching the age of two years. (b) The Ownership of large cattle, or its sale or transfer of ownership to another person shall be registered with the MEEDO. All large cattle presented to the MEEDO or to its duly authorized representative shall be recorded in a registry book showing the name and residence of the owner; the consideration or purchase price of the animal in cases of sale or transfer; and the class, color age, sex, brand and other identifying marks of the large cattle. These data shall be stated in the certificate of ownership issued to the owner thereof. (c) If the large cattle are sold or the ownership is transferred to another person, the names and residences of the vendor or transfer or and the vendee or transferee and all references by number to the original certificate of ownership with the name of the local unit that issued it shall likewise be indicated in the transfer certificate of ownership. No entries of transfer shall be made or certificates of transfer shall be issued by the Local Treasurer except upon the production of the original certificates of ownership and certificates of transfer and such other documents that show title to the owner. SECTION 4Q.04. Applicability Clause. All other matters relating to the registration of large cattle shall be governed by the pertinent provisions of this Local Revenue Code and other applicable laws, ordinances and rules and regulations. ARTICLE R Registration Fee for Dogs and Large Animals SECTION 4R.01. Dogs raised in the Municipality of Kalibo shall be registered in the Office of the Municipal Agriculturist and be entitled to avail of animal health care services rendered by LGU Kalibo for the prevention and control communicable animal diseases of rabies and other infectious diseases that attack domesticated animals. a. Registration Fee is P50.00 per head (one-time payment) for dogs and one-time for large animals (Cow, Carabao and other animals) b. ID Name Tag is P70.00 per head for dogs which will contain the following information Side A: Control number, Initials of the Owner's Name, LGU-Kalibo, Side B: Name of Pet SECTION 4R.02. Rabies Control and Prevention. The Municipality of Kalibo deems it necessary to enact legislative measures to lessen if not eliminate the frequent incidents of dog bites caused by stray dogs which could be fatal without proper medical assistance. A. Vaccination Against Rabies Means the inoculation of a dog with a rabies vaccine licensed for the species by the Bureau of Animal Industry, Department of Agriculture. Such vaccination shall be performed by a trained livestock technician and duly supervised by a licensed Veterinarian from the BAI, Provincial Veterinary Office and Office of the Municipal Agriculturist. a. A fee of not less than Ten Pesos (P10.00) covering the cost of syringe, cotton, alcohol and other incidental material shall be collected from the owner every anti-rabies vaccination is performed. The owner of captured dogs and cats which were caught and was not vaccinated with anti-rabies shall be fined P500.00 B. Anti-Rabies Vaccination Every dog three (3) months of age and older should be submitted by the owner for vaccination against rabies every year or as indicated on the label/literature of the vaccine within 30 days after they have reached three (3) months of age. C. Vaccination Certificate it shall be the duty of the Veterinarian, when vaccinating any dog to complete a Certificate of Rabies Vaccination (in duplicate) for each animal vaccinated. The Certificate shall include the following information: 1. Owner's Name, Address and Telephone Numbers (if any) 2. Description of dog (color, sex, markings, age, name, species and breed if any) 3. Date of vaccination and vaccine expiration (if known) 4. Rabies vaccination tag number 5. Vaccine Producer 6. Vaccinator's Signature 7. Veterinarian's License Number and Vaccinator's address The dog owner/pet shall be provided with a copy of the Certificate. The Veterinarian/Vaccinator shall retain one (1) 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. SECTION 4R.03. Municipal Rabies Control Committee. A Municipal Rabies Control Committee (MRCC) shall be formed and shall possess/charge/function the authority of implementing this rabies control Ordinance and other rabies control related activities as it may deem necessary. This Committee shall be composed of the following members, subject to additional membership as the need arises: Chairman Municipal Mayor Veterinarian I Rural Health Physician Unit I Rural Health Physician Unit II Members District Supervisor Kalibo I District Supervisor Kalibo II MLGOO Chairman, Committee on Food and Agriculture Chairman, Committee on Health Kalibo Station Commander DYYM Hot FM-CBIS Kalibo Municipal Agricultural Officer ABC President DOH Representative (Kalibo) Secretariat Kalibo RHU Unit I & II/Municipal Rabies Control Program Coordinator MEEDO-ASD-Livestock Section/Municipal Rabies Control Program Coordinator SECTION 4R.04. Elimination of Unregistered Dogs. Unregistered dogs over the age of four months shall be seized and humanely destroyed under the supervision of a licensed veterinarian or Municipal Rabies Control Committee or vaccinated in accordance with Republic Act 8485. SECTION 4R.05. Reporting of Biting Incidents. The owner of the dog which has bitten any person and person who has been bitten shall within 24 hours of the occurrence report the incident to the Municipal Health Authority and the Health Care Worker, Agriculture Technician or the Police Officer who after receiving such information shall immediately transmit it to the Municipal Rabies Control Committee for investigation. SECTION 4R.06. Liability of Owners of Biting Animals. The owner of the dog or other biting animals which has bitten any person shall be responsible for all the treatment and dog examination related expenses incurred by the bite victim(s) unless the bite was inflected by a restrained and registered dog, or had occurred within the owner's enclosed premises, in which case arrangement shall be made between the owner of the dog and the bite victim. SECTION 4R.07. Prohibition of Leashing of Cattles, Pigs, Goats, Dogs and other Livestock along the National Road, Provincial Road, Municipal Road, and Barangay Road that could cause harm and accidents to motorists and Pedestrians. SECTION 4R.08. Penalties for Violation of Ordinance. Any Animal owner who fails to abide by any of the provisions of this ordinance shall be subjected to a fine of not less than Five Hundred Pesos (P500.00) for 1st offense; One Thousand Pesos for 2nd offense and Two Thousand Five Hundred Pesos (P2,500.00) for 3rd offense. ARTICLE S Impounding of Stray Animals SECTION 4S.01. Imposition of Fee. There shall be imposed the following fees for each day of formation thereof on each head of a stray animals found running or roaming at large, or fettered in the public or private places. SECTION 4S.02. Procedure in the Disposal of Stray Animals. 1. Pound Notice Upon receipt and/or custody of the stray animal into the Municipal Pound, the Animal Control Officer shall post the Notice on that same date in the said Municipal Pound, the Barangay Hall, the Municipal Hall of Kalibo or the Kalibo Public Market stating the details, such as breed, age, color, physical features and description of the animals impounded as well as the date, time and place where it was caught. The same information shall be given to the Community Broadcast Information System and other radio stations in the locality by the Information Dissemination Division. 2. Public Auction Stray animals caught and impounded shall be examined for rabies and other diseases at the Municipal Pound and shall be sold at Public auction if not claimed or redeemed by its lawful owner within three (3) calendar days from date of posting of Pound Notice. 3. Immediate Termination of Rabid and Infected animals Rabid dogs, cats and infected animals shall be killed humanely and buried immediately. 4. Healthy cattles, pigs, goats, and other animals three (3) calendar days after date of auction will be forfeited in favor of the LGU and may be given to qualified farmer beneficiaries or may be slaughtered and donated to public institutions such as but not limited to the Dr. Rafael S. Tumbokon Memorial Hospital, Aklan Rehabilitation Center and the Bureau of Jail Management and Penology. 5. Healthy dogs and cats shall be given out for adoption to interested animal lovers who will become foster owners after complying to the adoption requirements so provided or be given to research institutions for scientific studies, experiments and research purposes after paying the required fees of P200.00. 6. Animal Adoption Process Healthy dogs and cats shall be given to the winning bidder/applicants determined by the Livestock personnel (undergone interview) who loves animals and has the time to attend to its needs. Provided they pay the following: a.) Application Fee for Adoption P300.00 b.) Impounding Fees P200.00 c.) Dog Tag Fee P70.00 d.) Registration Fee P50.00 The adopting party must undergo evaluation thru interview by the Animal Control Officer/Veterinarian after the adopting party has filled up the Application Form for Adoption and Waiver of Agreement. All adopted animals shall be inoculated with Rabies Vaccine upon/or before bringing the pet to their residence. 7. Adoption Agreement and Form 8. Euthanizing Procedure The Municipality shall adopt, in terminating impounded animals, Euthanizing drugs or by shooting/by gunshot at its forehead using the authorized gun and caliber as specified under DA-AO No. 13, Series 2010 "The Revised Rules and Regulations on the Euthanasia of Animals," shall be adopted. 9. Role of Solid Waste Management Office is in charge in the disposal of euthanized animals and animals found dead in the public area/streets of the Municipality. SECTION 4S.03. Impounding Fees. There shall be charged for each stray animal impounded: a. Large animal (cattle) P300.00 per head b. Pigs, goats, dogs and cats 200.00 per head c. Other animals 100.00 per head SECTION 4S.04. An additional Fifty Pesos (P50.00) daily charge for impounding services shall be imposed on the following day the animal was impounded until it is redeemed or auctioned. Likewise, for crop/s and other personal property damaged (done) caused by cattles, pigs and goats and other animals, an agreed reasonable amount may be imposed. It is also incumbent upon the dog owner that has bitten the victim to procure the anti-rabies and other medications for the treatment of the latter or the victim. SECTION 4S.05. Time and Manner of Payment. The poundage fee shall be paid to the Local Treasurer/MEEDO Cash Division or their duly authorized representative upon presentation of proper documents of ownership before the animal is released to its owner. SECTION 4S.06. Registration Fee/other Fees. Dogs raised in the Locality of Kalibo shall be registered in the Agricultural Division of the MEEDO and be entitled to avail of a free vaccination services rendered by Local Government Unit of Kalibo for the prevention of rabies and other infectious diseases that attack domestic animals. i. Registration Fee P50.00 per head ii. Collar ID/Name Tag 150.00 per head ARTICLE T Charges for the Shipping Out of Agricultural Products SECTION 4T.01. Imposition of Fees. There shall be levied an Annual Shipper Permit Fee for the shipment by land, air or water on agricultural products hereunder classified: a. Shipper Permit Fee Fish P200.00 Prawns 500.00 Prawn fry 500.00 Bangus fry 500.00 Crabs 500.00 Other related goods/merchandise 500.00 SECTION 4T.02. Imposition of Fees. There shall be levied a fee on the shipment by land, air or water of agricultural products per 50 kg. or fraction thereof hereunder classified: Fish, Prawns or shrimps P50.00 Fish/prawn fry, crablets & ornamental fish (per pot/plastic container) 50.00 Preserved fish/aquatic products 50.00 Crabs, other shells 50.00 Unclassified marine products 50.00 Other related goods/merchandise 50.00 SECTION 4T.03. Exemption. Shipment of 10 kg. and below by any person not engaged in the business of shipping out of above mentioned products is exempted from this imposition. SECTION 4T.04. Time of Payment. The fees shall be paid to the Local Treasurer or its duly authorized representative before any shipment is undertaken. SECTION 4T.05. Penalty. Any individual or entity violating the provisions of this Article shall pay a fine of One Thousand Pesos (P1,000.00) for each offense or imprisonment of not less than one (1) day but not exceeding six (6) months or both such fine and imprisonment at the discretion of the Court. ARTICLE U Terminal and Parking Fee SECTION 4U.01. Imposition of Fees. Fee shall be collected Terminal fees and parking and the utilization of public Terminal and roads in accordance with the following schedule: a. Terminal Fee per dispatch basis Public Utility Buses 50.00 Jeepneys 25.00 Multicabs 15.00 Vans 50.00 Mini-buses 40.00 Taxis 20.00 Tricycles 5.00 Others 20.00 On operators of public utility vehicles maintaining principal booking office, terminal/garage, waiting station operating outside the Central Business District of Kalibo, for the purpose of doing business in carrying passengers from this municipality under a certificate of public convenience and necessity or similar franchises: 1. Vans for Hire 1,250.00/unit/annum 2. Air-conditioned buses 2,650.00/unit/annum 3. Buses without air conditioning 1,275.00/unit/annum 4. "Mini" Buses 1,000.00/unit/annum 5. Jeepneys/Multicabs 1,000.00/unit/annum 6. Taxis/Car for Rent 1,000.00/unit/annum 7. Tricycles-for-Hire w/Kalibo MTOP 120.00/unit/annum 8. Tricycles-for-hire with MTOP from other municipalities 200.00/unit/annum Off-Street Pay-Parking Charges and Signs Appropriate signs/signage/signboards indicating the parking charges, the time that the facility is open for business, shall be installed at the designated off-street pay-parking areas as recommended by the TTMC. Parking fees shall be collected during the regulated period at rates herein provided. The rates shall be updated from time to time by the TTMC upon recommendation of TTMD, subject to the approval of the Sangguniang Bayan and the concurrence of the Municipal Mayor, to wit: 1. Private Vehicles/Vans 30.00/unit/day 2. Mini Buses 40.00/unit/day 3. Cars 30.00/unit/day 4. Multicabs 30.00/unit/day 5. Tricycles 20.00/unit/day 6. Motorcycles 10.00/unit/day 7. Bicycles 5.00/unit/day 8. Taxi/etc. 20.00/unit/day b. Parking Fees on Designated Streets/Side roads a. 4-wheeled Vehicle 1. 1st 2 hours 40.00 2. succeeding hours 10.00 b. 3-wheeled 1. 1st 2 hours 20.00 2. succeeding hours 5.00 c. 2-wheeled 1. 1st 2 hours 10.00 2. succeeding hours 5.00 Towing and Impounding Fees. Any person owning or legally responsible for the motor vehicle towed or stored in accordance with the provision of this Chapter shall pay the towage or storage fee for the first five (5) kilometers from the place where the vehicle has to be towed or in excess or fraction thereof an additional Two Hundred pesos (P200.00) for every succeeding kilometer based on the following schedule of rates: Light Vehicle with engine displacement of 0 to 1600 cc 1,500.00 Medium Vehicles with engine displacement of 1601 cc to 2800 cc 2,000.00 Heavy Vehicles with engine displacement of 2801 cc and above 2,500.00 Trucks, etc. 3,000.00 Storage fee per day 100.00 per day on the first and second month 200.00 per day on the third and fifth month 300.00 per day on the sixth month shall be imposed but not to exceed 50,000.00 Clamping Fees. The following shall be the prescribed fees which shall be paid before the wheel clamp is removed, to wit: a. Light Vehicles 500.00 b. Medium Vehicles 1,000.00 c. Heavy Vehicles (other than trucks) 1,500.00 d. Trucks 1,500.00 Rental rate of 2nd Floor Terminal Building @ Eastern Terminal at San Lorenzo Drive @ Php4.20/sq. m. ARTICLE V Solid Waste Management Fees SECTION 4V.01. Imposition of Fees. There shall be collected from every owner of a business establishment an Annual Garbage Fee in accordance with the following schedule: 1.2 (20%) (a) Establishments: a.1 with 0 - 1 workers 432.00 a.2 with 2 - 4 workers 432.00 a.3 with 5 - 6 workers 864.00 a.4 with 7 - 10 workers 2,880.00 a.5 with 11 - 15 workers 4,320.00 a.6 with 16 - 20 workers 5,760.00 a.7 with 21 - 30 workers 7,200.00 a.8 more than 31 workers 10,080.00 (b) Public market vendors who are not occupying stalls, ambulant vendors, peddlers and the like 216.00 (c) Other trade or undertaking 216.00 Fees for Households Households shall pay a monthly Solid Waste Management fee as follows: Types of Residential Category Amount a. High Residential Category 240.00 b. Medium Residential Category 120.00 c. Poor and Urban Poor Category 60.00 d. A group of apartments (per door) 60.00 Fees for Institutions Institutions shall pay a monthly Solid Waste Management fee as follows: Types of Institution Amount a. Large Institution 500.00 b. Small Institution 100.00 Fees for Industrial Establishments Industrial establishments shall pay a monthly Solid Waste Management fee as follows: Types of Industrial Establishments Amount a. Large Industries 1,000.00 b. Medium Industries 700.00 c. Small Industries 500.00 Fees for Commercial Establishment Commercial establishments shall pay a monthly Solid Waste Management fee as follows: Types of Industrial Establishments Amount a. Large Business Establishment 100.00 b. Restaurant/Carinderia 1. Large including biodegradable waste 50.00 2. Small 20.00 c. Per stall within public market 20.00 d. Commercial Establishments outside public market 20.00 Polluters Fee Passenger vessel, cargo vessel and fishing vessel anchoring in Kalibo Municipal Waters including transient fishing pump boats for commercial purpose shall pay a polluters fee as follows: Types of Vessel Amount per Anchorage a. Cargo Vessel 500.00 b. Passenger Vessel 300.00 c. Commercial Fishing Vessel 300.00 d. Transient Fishing Pump Boats 150.00 Fees for Public Utility Vehicles PUV shall pay monthly solid waste management fee as follows: Types of Transport PUV Amount a. Bus Company 30.00 b. Jeepney 25.00 c. V-Hire 20.00 d. Motorela 15.00 e. Single motor-for-hire 10.00 Fees for Piggery and Poultry Business Piggery and poultry business shall pay a monthly fee of P20.00; Fees for Biodegradable Wastes Households and establishments availing the collection of biodegradable wastes shall pay a fee of P5.00 per container/receptacle; Manner of Payment/Collection The fees imposed herein shall be paid/collected as follows: a. For households and apartments the SWM barangay enforcers or in some instances, the SWM municipal enforcers shall serve as collectors for the monthly household SWM garbage fee; b. For institutions fees shall be integrated into the payment of their business permits; c. For industrial establishments fees shall be integrated into the payment of their business permits; and d. For PUV, Commercial Establishments including Piggery and Poultry Business fees shall be integrated into payment of their business permits. Increase and/or decrease of Fees Any subsequent increase or decrease of Solid Waste Management Fee shall be made through an appropriate ordinance/Code enacted by the Sangguniang Bayan based on results of assessment or studies conducted for the purpose; Penalties The following penalties shall be imposed for non-payment of Solid Waste Management fees; a. For households payment of the total arrears in fees plus 25% of the accumulated amount as penalty, including the suspension of collection service in case of continued and unjustified refusal to pay; a sticker may be used for the paying household. These stickers are available at BPLD office paying their garbage; b. For institutions payment of the total arrears in fees plus 50% of the accumulated amount as penalty, including the non-renewal of business permits and the suspension of waste collection services in case of continued and unjustified refusal to pay; c. For commercial/industrial establishments payment of the total arrears in fees plus 50% of the accumulated amount as penalty, including the non-renewal of business permits and the suspension of waste collection services in case of continued and unjustified refusal to pay. For late payments, a surcharge of 25% per month of delay shall be imposed. Collection of garbage in Residential Houses will be managed by LGU Barangay. SECTION 4V.02. Toll Fees. Fees shall also be imposed on barangay MRFs and other agencies in the Municipality of Kalibo, for the collection and/or transport of non-recyclable, residual, and special/hazardous wastes and for its disposal in the Kalibo Sanitary Landfill Facility. Only properly segregated waste will be collected and the concerned barangay or agency shall secure dumping permits before disposing of wastes in the disposal site. Except for those referred above, there shall be collected from third party Kalibo-based private and other local government garbage depositors at the site the following toll fees: (a) For tricycles or 4-wheel vehicles 14.40 suggestion: per sack 16 x 24 24.00 Per sack 18 x 36 48.00 (b) For delivery vans with a load capacity of one (1) metric ton & below 288.00 (c) For vehicles with a gross load capacity of one (1) metric ton to 2.5 metric ton 864.00 (d) For 6/10 wheeler trucks 1,008.00 SECTION 4V.03. Garbage Maintenance Fee. There shall be a Waste Management Service Charge to be paid once a year for the collection of residual and/or hazardous waste for up to a maximum of ten kilograms (10 kgs.) of garbage per day to be imposed on all persons engaged in commercial activities or any undertaking as follows: Trade/Undertakings 1.2 (20%) Category A - Amusement Places 1. Establishments with Videoke Machine, Equipment, Amusement Rides, Shooting Galleries, Slide Show Booths and similar establishments 432.00 2. Billiard and/or Pool Halls, per table 72.00 3. Boiling Establishment a. Automatic, per lane 00.80 b. Manual per lane 72.00 4. Casinos 1,440.00 5. Circus, carnivals and the like 720.00 6. Cockpits 1,440.00 7. Golf and Driving Ranges 1,008.00 8. Gymnasiums 1,008.00 9. Lotto Stations 432.00 10. Night/day clubs, bars, discos and other similar establishments 720.00 11. Race tracks, jai alai fronton for every off-track and/or off fronton betting center 1,440.00 12. Resort and other similar establishment 720.00 13. Sauna bath, massage clinics, per cubicle/bed 72.00 14. Skating rink 432.00 15. Stadium/Sports Complex 720.00 16. Theaters or cinema with seating capacity of: - a. 500 or more 1,008.00 b. less than 500 720.00 17. Pelota court, tennis court, badminton court and other similar establishments 432.00 Category B - Electrical Power Companies 1,440.00 Category C - Banks 1. Commercial Banks 1,008.00 2. Savings Banks 720.00 3. Rural Banks 432.00 4. Financial and/or lending, money shop, foreign exchange dealer, stock broker and similar other establishments, pawnshop 432.00 Category D - Gasoline Service/Filling Stations 1. With an area of 1,000 sq. m. or less 720.00 2. With an area of more than 1,000 sq. m. 1,008.00 Category E - Private Hospitals 1. With bed capacity of 50 or less 720.00 2. With bed capacity of 51 to 100 1,008.00 3. With bed capacity of 101 or more 1,440.00 4. Medical Clinics 432.00 5. Animal hospital or clinics 432.00 Category F - Accommodation Establishments 1. Hotels 1,440.00 2. Pension Houses, Inns, Motel, Appartelle, per room a. Single Bed 43.20 b. Double Bed 57.60 c. Suite 72.00 3. Boarding house, lodging house, dormitory, bed space, per bed 43.20 4. Condominium, per month a. 1 to 4 units 432.00 b. 5 to 10 units 720.00 c. 11 or more units 1,008.00 Category G - Market Stallholders a. Space/kiosk/table 43.20 Category H - Media Facilities 1. Newspaper, books or magazine/journals, publications 432.00 2. Radio Stations 576.00 3. TV Stations, Cable Television Stations 720.00 Category I - Telephone, Telegram, Cable, Cellular and Wireless communication services 720.00 Category I - Schools 1. Below 300 students 432.00 2. 301 to 1,000 students 720.00 3. 1,001 to 5,000 students 1,008.00 4. More than 5,000 students 1,440.00 Category K - Terminals, bus, taxi, and other public utility vehicles 1. With an area of 1,000 sq. m. or more 720.00 2. With an area of 999 sq. m. or less 432.00 Category L - Liquefied Petroleum Gas 1. Dealer 432.00 2. Marketer 720.00 Category M - Others 1. Peddlers, Ambulant Vendors 28.80 2. Administrative office, display center and/or office for professionals 72.00 3. Video footage shooting, per day 144.00 4. Film Shooting 432.00 5. Private warehouse or bodega 432.00 6. Manufacturers/producers/processors/factory - a. With an aggregate area of 1,000 sq. m. or more 1,152.00 b. 500 sq. m. to 999 sq. m. 864.00 c. 101 sq. m. to 499 sq. m. 576.00 d. 26 sq. m. to 100 sq. m. 288.00 e. 25 sq. m. or less 144.00 7. Restaurant, fast food store, carinderia and other public eating places - a. With an aggregate area of 1,000 sq. m. or more 1,440.00 b. 401 sq. m. to 999 sq. m. 1,008.00 c. 51 sq. m. to 400 sq. m. 720.00 d. less than 50 sq. m. 288.00 8. Independent wholesalers, dealers, distributors, repackers and retailers with aggregate area of: - a. 1,000 sq. m. or more 1,152.00 b. 500 sq. m. to 999 sq. m. 864.00 c. 101 sq. m. to 499 sq. m. 576.00 d. 26 sq. m. to 100 sq. m. 288.00 e. 26 sq. m. or less 144.00 9. Other business and other services, agencies not specifically mentioned with aggregate area of: - a. 1,000 sq. m. or more 1,152.00 b. 500 sq. m. to 999 sq. m. 864.00 c. 101 sq. m. to 499 sq. m. 576.00 d. 26 sq. m.to 100 sq. m. 288.00 e. 26 sq. m. or less 144.00 Fines & Penalties The fines for violating the provision of Municipal Ordinance No. 2009-004. Rates Art. IV Sec. 9 removal of streamers 144.00 Art. IV Sec. 9 illegal posted poster, signage, etc. 50 pcs. Removed 216.00 Art. IV Sec. 2 littering/Art. IV Sec. 8 negligence of pet/receptacle 288.00 Art. IV Sec. 9 illegal posted poster, signage, etc. 51 pcs. more Removed 432.00 Art. IV Sec. 2 littering empty plastic bag 576.00 Art. IV Sec. 2 other small litter materials 720.00 Art. IV Sec. 1/4/5 & 6/Art. V Sec. 1, 2/Art. VI Sec. 4a & 4b home owner 1,440.00 Art. XIII Sec. 1.3/Art. X Sec.4 Art. IV Sec. 3 tricycle 4/5&6 business/commercial 2,160.00 Art. V Sec. 1/2/Art.VI Sec. 4a & 4b business commercial Art. IV Sec. 3 juridical using tricycle 2,880.00 Art. IV Sec. 3 juridical using other vehicles 3,000.00 SECTION 4V.04. Administrative Provision. a. For purposes of imposition, the area of collection shall only be the business area of the town proper, the public market and other areas/places covered by the garbage collection service. b. The owner or operator of the aforementioned business establishment shall provide a color coded garbage can or receptacle and properly covered which shall be placed in front of his establishment. c. The Sanitary Inspector or Local Health Officer shall inspect once every month all business establishments to determine the proper disposal of their garbage. ARTICLE W Sale of Compost, Other Compost Products, Vermi-worms, Nursery Products and Livestock SECTION 4W.01. Revenues derived from the sale of compost, other compost products, vermi-worms, nursery products and livestock shall accrue to the Local Government Unit. The LGU shall set a reasonable retail price for compost and vermi-worms to be sold to outsiders. A. (a) Sale of Dried Animal Manure as Organic Fertilizer (available in the holding area in Municipal Slaughter House) 1.00/kilo (b) Sale of vermi-compost 100.00/25 kilo sack (c) Sale of clean-Compost 500.00/kg. (d) Sale of vermi-worms 500.00/kg. B. Sale of Bio Compost Materials a. per Kilo 6.00 b. per sack 150.00 C. Sale of each fruit tree and other seedling asexually and sexually propagated: 1. Inarched sweet pomelo, rambutan, carabao mango P80.00 2. Marcotted sweet pomelo, chico 80.00 3. Lanzones, jackfruit, marang, guava, chico & other fruit tree seedlings 50.00 4. Banana/sucker 25.00 5. Non-fruit bearing trees 20.00 6. Ornamental plants/etc. 50.00 D. Sale of ornamental fish/tilapia fingerlings, fries, etc. 0.50/piece SECTION 4W.02. Time of Payment. The proceeds from sale of the above mentioned products shall be paid to the Local Treasurer before withdrawal of the products. SECTION 4W.03. Administrative Provision. Purchasers of seedlings shall, before payment, secure a withdrawal slip from the Office of the Agricultural Services Division. CHAPTER V General Administrative and Penal Provisions ARTICLE A Collection and Accounting of Local Revenue SECTION 5A.01. Tax Period and Manner of Payment. Unless otherwise provided in this Code, all taxes, fees and charges shall be on a calendar year basis paid in annual or in quarterly installments. SECTION 5A.02. Accrual of Tax. Unless otherwise provided in this Code, all local taxes, fees and charges shall accrue on the first (1st) day of January of each year. However, new taxes, fees or charges in the rates thereof, shall accrue on the first (1st) day of the quarter next following the effectivity of the Ordinance imposing such new levies or taxes. SECTION 5A.03. Time of Payment. Unless otherwise provided in this Code all local taxes, fees and charges shall be paid within the first twenty (20) days of January or of each subsequent quarter as the case may be. The Sangguniang Bayan may, for justifiable reasons or causes, extend the time of payment of such taxes, fees or charges without surcharges or penalties, but only for a period not exceeding six (6) months. SECTION 5A.04. Surcharges and Penalties on Unpaid Taxes, Fees and Charges. A surcharge of 25% shall be imposed on taxes, fees or charges not paid on time and an interest rate of 2% per month of the unpaid taxes, fees and charges including surcharges, until such amount is fully paid but in no case shall the total interest on the unpaid amount thereof exceed 72% or a maximum of thirty six (36) months. SECTION 5A.05. Interest on Other Unpaid Revenues. Where the amount of any other revenue due to the locality except voluntary contributions or donations, is not paid on the date fixed in the ordinance, or in the contract, expressed or implied; on 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 of 2% per month from the date it is due until it is paid, but in no case shall the total interest on the unpaid amount or a portion thereof exceed 72% or a maximum of thirty six (36) months. SECTION 5A.06. Collection of Local Revenues by Local Treasurer. Unless otherwise specified, all local taxes, fees or charges shall be collected by the Local Treasurer or his duly authorized collection officer. The Local Treasurer may designate the Barangay Treasurer as his deputy to collect local taxes, fees or charges. In case a bond is required for the purpose, the local government shall pay the premiums thereon in addition to the premiums of bond that may be required under this Code. SECTION 5A.07. Examination of Books of Accounts and Pertinent Records of Businessmen by Local Treasurer. The Local Treasurer may, by himself or through any of his deputies duly authorized in writing, examine the books, accounts and other pertinent records of any person, partnership, corporation or association subject to local taxes, fees and charges, to ascertain, assess and collect the correct amount of the tax, fee or charge. Such examination shall be made during regular business hours only once for every tax period, which shall be the year immediately preceding the examination and shall be certified to by the examining official. Such certificate shall be made of record in the books of accounts of the taxpayer examined. In case the examination herein authorized is made by a duly authorized deputy of the Municipal Treasurer, the written authority of the deputy concerned shall specifically state the name, address and business of the taxpayers whose books, 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. For this purpose, the record of the Revenue District Office of the BIR shall be made available to the Municipal Treasurer, his deputy or duly authorized representative subject to the guidelines issued by Department of Finance. The necessary forms to be used and guidelines which may be deemed necessary for the proper and effective implementation of this Article shall be prescribed by the Secretary of Finance. SECTION 5A.08. Promulgation of Rules and Regulations. Unless otherwise specifically provided, in this Code, or under existing laws or decree the Local Treasurer is authorized, subject to the approval of the Mayor, to promulgate rules and regulations for the proper and efficient administration and collection of taxes, fees and charges herein imposed. SECTION 5A.09. Accounting and Collection. Unless otherwise provided in this code and other existing laws and ordinances, all monies collected by virtue of this code shall be accounted for in accordance with the provisions of existing laws, rules and credited to the General Fund of this municipality. SECTION 5A.10. 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 Municipal Court for the violation of any municipal ordinance, shall accrue to the General Fund of the Municipality. SECTION 5A.11. Issuance of Receipts. It shall be the duty of the Local Treasurer or his duly authorized representative to issue necessary receipt to the person paying the tax, fee or charge, indicating therein the date, amount, name of the person paying and the account for which it is paid. In acknowledging payment of the local taxes, fees and charges, it shall be the duty of the Local Treasurer or his duly authorized officer to indicate on the official receipt issued for the purpose the number of the corresponding local tax ordinance. SECTION 5A.12. Record of Taxpayers. It shall be the duty of the Local Treasurer to keep records, alphabetically arranged and open to public inspection of the names of all persons paying local taxes, fees and charges as far as practicable. He shall establish and keep current the appropriate tax rate for each kind of tax, fee or charge provided in this Code. ARTICLE B Civil Remedies for Collection of Revenues SECTION 5B.01 Local Government Lien. Local taxes, fees and charges and other revenue 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 also upon 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 5B.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 thru 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 by levy upon real property and interest in or rights to real property; and b. By judicial action. Either of these remedies or both may be pursued concurrently or simultaneous at the discretion of the Mayor upon the recommendation of the Local Treasurer. SECTION 5B.03. Distraint of Real Property. The remedy by distraint shall proceed as follows: a. Seizure Upon failure of the person owing any local tax, or other impositions to pay the same at the time required, the Local Treasurer or his deputy may, upon written notice, seize or confiscate any personal property belonging to the person or any personal property subject to 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 Local Treasurer or his deputy shall issue a duly authenticated certificate based upon the record of his office showing the fact of delinquency and the amount of the tax, fee or charge and penalty due. This shall serve as sufficient warrant-for the distraint of personal property aforementioned, subject to the tax payers right to claim exemption under the provisions of existing laws. Distrained personal property shall be sold at public auction in the manner herein provided for. b. Accounting of Distrained Goods The officer executing the distraint shall make or cause to be made an accounting of the goods, chattels or effects distrained, a copy of which signed by himself shall be left either with the owner or person from which possession goods, chattels or effects were 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 as statement of the sum demanded and a note of the time and place of sale. c. Publication The officer executing the distraint shall forthwith cause a notification to be exhibited in not less than three (3) public and conspicuous places in the locality 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 Mayor. d. Release of Distrained Property Upon Payment Prior to Sale If at any time prior to the consummation of the sale, all the proper charges are paid to the officer conducting the sale, 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 and effects distrained at public auction to the highest bidder for cash. Within five (5) days after the sale, the Local Treasurer, shall make a report of the proceedings in writing to the Local Chief Executive. Should the property distrained be not disposed of within one hundred and twenty (120) days from the date of distraint, the same shall be considered as sold to the locality 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 cancelled. Said Committee on Appraisal shall be composed of the Local Treasurer as Chairman, with a representative of the COA and the Local Assessor as Members. f. Disposition of Proceed The proceeds of the sale shall be applied to satisfy the tax, together with increment thereto incident to delinquency and the expenses of the distraint and sale. Any 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 shall 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 deputy. Where the proceeds of the sale are insufficient to satisfy the claim, other property may, in like manner, be distrained until the full amount due, including all expenses, is collected. SECTION 5B.04. Levy on Real Property. After the expiration of the time required to pay the delinquents tax, fee or charge, real property may be levied on, before, simultaneously or after the distraint of personal property belonging to delinquent taxpayer. To this end, the Local Treasurer, shall prepare a duly authenticated certificate showing the name of taxpayer and 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 be affected by writing upon said certificate the 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 Registry of Deeds of the Province where the property is located who shall annotate the levy on the tax declarations and certificate of title of the property, respectively, and the delinquent taxpayer or, if he be absent from the Philippines, to his agent or 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 of the taxpayer is not sufficient to satisfy his delinquency, the Local 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 Sangguniang Bayan. SECTION 5B.05. Penalty for Failure to Issue and Execute Warrant. Without prejudice to criminal prosecution under the Revised Penal Code and other applicable laws, the Local Treasurer or any of his duly authorized officer who fail to issue or execute the warrant of distraint or levy after the expiration of the time prescribed, or who is found guilty of abusing the exercise thereof by competent authority shall be automatically dismissed from the service after due notice and hearing. SECTION 5B.06. Advertisement and Sale. Within thirty (30) days after levy, the Local Treasurer shall proceed to publicly advertise for sale or auction the property or a usable portion thereof as may be necessary to Satisfy the claim and cost of sale and such advertisement shall cover a period at least thirty (30) days. It shall be effected by posting a notice at the main entrance of the Local Building and in a public and conspicuous place in the barangay where the real property is located, and by publication once a week for three (3) consecutive weeks in a newspaper of general circulation in the locality where the property is located. 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 levied 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 sales shall proceed and shall be held either at the main entrance of the Local Building or on the property to be sold, or at any other place as determined by the Local Treasurer conducting the sale and specified in the notice of sale. Within thirty (30) days after the sale, the Local Treasurer or his deputy shall make a report of the sale to the Sangguniang Bayan. The Local Treasurer shall make and deliver to the purchaser a certificate of sale, showing the proceeding of the sale, describing the property sold, stating the name of the purchaser and setting out, the exact amount of all taxes, fees, charges and related surcharges, interest or penalties. Provided, however that, any excess in the proceeds of the sale over the claim and cost of sale shall be turned over to the owner of the property. The Local Treasurer may advance an amount sufficient to defray the cost of collection by means of the remedies provided for in this Article, including the presentation of transportation in case of personal property and the advertisement and subsequent sale, in case of personal and real property including improvements thereon. SECTION 5B.07. Redemption of Property Sold. Within one (1) year from the date of sale, the delinquent taxpayer or his representatives shall have the right to redeem the property upon payment to the Local Treasurer of the total amount of taxes, fees or charges and real tax surcharges, interests or penalties from the date of delinquency to the date of sale, plus interest of not more than 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 of the purchaser and the owner shall be entitled to a certificate of redemption from the Local Treasurer or his deputy. The Local Treasurer or his duly authorized representative 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 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 thereafter shall be free from the lien of such taxes fees or charges and other related surcharges, interests and penalties. The owner, shall not, however, be deprived of the possession of said property and shall be entitled to the rentals and other income thereof until the expiration of the time allowed for its redemption. SECTION 5B.08. Final Deed to Purchaser. In case the taxpayer fails to redeem the property as provided herein, the Local Treasurer shall execute a deed conveying to the purchaser so much of the property as has been sold, free from liens of any taxes, fees, charges, related surcharges, interests and penalties. The deed shall sufficiently recite all the proceedings upon which the validity of the sale depends. SECTION 5B.09. Purchaser of Property by the Local Government 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, charges, related surcharges, interests, penalties and costs, the Local Treasurer conducting the same shall purchase the property in behalf of the Locality to satisfy the claim and within two (2) days thereafter shall make a report of his proceedings which shall be reflected upon the records of his office. It shall be the duty of the Register of Deeds concerned upon registration of any such declaration of forfeiture to transfer the title of the forfeited property to the locality 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 Local Treasurer the full amount of 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 hereof shall be fully vested on the Locality. SECTION 5B.10. Resale of Real Estate Taken for Taxes, Fees, or Charges. The Sangguniang Bayan shall, by separate ordinance duly approved, and upon notice of not less than twenty (20) days, sell and dispose of the real property acquired in Section 5B.09 at public auction. The proceeds of the sale shall accrue to the General Fund of this Locality. SECTION 5B.11. Collection of Delinquent Taxes, Fees, Charges or Other Revenues Through Judicial Action. The Locality may enforce the collection of taxes, fees, charges or other revenues by civil action in any court of competent Jurisdiction. The civil action shall be filed by the Local Treasurer within the period prescribed in Subsection (A) of Section 5B.14 of this Code. SECTION 5B.12. 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. SECTION 5B.13. Personal Property Exempt from Distraint or 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. a. Tools and the implements necessarily used by the delinquent taxpayer in his trade or employment; b. One (1) horse, cow, carabao, or other beast of burden, such as the delinquent taxpayer may select, and necessarily used by him in his ordinary occupation; c. His necessary clothing, and that of all his family; d. Provisions, including crops, actually provided for individual or family use, sufficient for four (4) months; e. The professional libraries or doctors, engineers, lawyers and judges. f. 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 g. Any material or article forming part of a house or improvement of any real property. SECTION 5B.14. Taxpayer's Remedies. a. Periods of Assessment and Collection 1. 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 LGC may be assessed within a period of three (3) years from the date they became due. 2. 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. 3. 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 may be assessed within a period of three (3) years from the date of assessment. 4. The running of the periods of prescription provided in the preceding paragraphs shall be suspended for the time during which: The treasurer is legally prevented from making the assessment of collection; The taxpayer requests for a reinvestigation and executes a waiver in writing before expiration of the period within which to assess or collect; and The taxpayer is out of the country or otherwise cannot be located. b. Protest of Assessment When the Local Treasurer or his duly authorized officer find 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 Local Treasurer contesting the assessment; otherwise, the assessment shall become final and executory. The Local Treasurer shall decide the protest within sixty (60) days from the time of the filing. If the Local Treasurer finds the assessment to be wholly or partly correct, he shall deny the protest wholly or partly with notice to the taxpayer who shall have thirty (30) days from the receipt of denial or from the lapse of the sixty (60) days period prescribed herein within which to appeal with the court of competent jurisdiction otherwise the assessment becomes conclusive and unappealable. c. Claim for Refund of Tax Credit All taxpayers entitled to a refund of tax credit provided in this Article shall first file with the Local Treasurer a claim in writing duly supported by evidence of payment at ( e.g ., official receipts, tax clearance and such other proof evidencing overpayment) within two (2) years from the payments of the tax, fee or charge. No case or proceeding shall be entertained in any court without the claim in writing and after the expiration of two (2) years from the date of payment of such tax, fee or charge, or from the date the taxpayer is entitled to a refund or tax credit. No case or proceeding shall be maintained in any court for the recovery of any tax, or charge erroneously or illegally collected until a written claim for refund or credit has been filed with the Local Treasurer. No case of 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 date the tax payer is entitled. The tax credit granted a taxpayer shall not be refundable in any case but shall be applied to future tax obligations of the same taxpayer for the same business. If a taxpayer has paid in full the tax due for the entire year and he shall have no other tax obligation payable to the locality, the tax credit shall be applied in full during the first quarter of the next calendar year on the tax due from him for the same business of said calendar year. Any unapplied balance of the tax credit shall be refunded in cash on the event that he terminates operation of the business involved within the locality. d. Any question on the constitutionality or legality of this Code may be raised on appeal within thirty (30) days from the effectivity 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 appeal shall not have the effect of suspending the effectivity of this Code 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 (60) day period without the Secretary of Justice acting upon the appeal, the aggrieved party may file the appropriate proceedings with a court of competent jurisdiction. ARTICLE C Miscellaneous Provisions SECTION 5C.01. Publication of Revenue Code. Within ten (10) days after its approval, a certified copy of this Code shall be published in full for three (3) consecutive days in a newspaper of local circulation. Provided, however, that in cases where there are no newspapers of local circulation, the same may be posted in at least two (2) conspicuous and publicly accessible places. SECTION 5C.02. Public Dissemination of this Code. Copies of this Revenue Code shall be furnished to the Local Treasurer for public dissemination. Rate of fee per copy of this revised Revenue Code is fixed at Three Hundred Pesos (P300.00) representing actual cost of reproduction. SECTION 5C.03. Authority to Adjust Rates. The Sangguniang Bayan shall have the sole authority to adjust tax rates as prescribed herein not oftener than once every five (5) years, but in no case shall such adjustment exceed ten percent (10%) of the rates fixed under this Code. SECTION 5C.04. Withdrawal of Tax Exemption Privileges. Unless otherwise provided in this Revenue Code, tax exemptions or incentives granted 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 or non-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 effective January 1, 1992. ARTICLE D General Penal Provisions SECTION 5D.01. Penalty. Any violation of the provisions of this Code not otherwise herein covered by a specific penalty or of the rules and regulations promulgated under authority of the Code, shall be punished by a fine of not less than Two Thousand Five Hundred Pesos (P2,500.00) or imprisonment of not less than one (1) month but not more than six (6) months, or both, at the discretion of the Court. In case the violator opts not to be prosecuted in Court, he/she may pay with the Local Treasurer or any of his duly authorized representatives a COMPROMISE PENALTY of Two Thousand Five Hundred Pesos (P2,500.00). CHAPTER VI Final Provisions SECTION 6A.01. Separability Clause. If for any reason, any provision, section or part of this Code is declared not valid by a Court of competent jurisdiction; such judgment shall not affect or impair the remaining provisions, sections or parts which shall continue to be in force and effect. SECTION 6A.02. Applicability Clause. All other matters relating to the imposition of this Code shall be governed by pertinent provisions of existing laws and other ordinances. SECTION 6A.03. Supplementary Rules. Local Government Code/Local Government Taxation and National Building Code in the absence of any applicable provision in this Local Revenue Code the Local Government Code/Local Government Taxation and National Building Code shall be used as legal bases for collection of taxes, other fees and interpretation of the said code or shall be applicable by analogy. Further enactment of the Congress for the amendments of the Local Government Code/Local Government Taxation and National Building Code, the newly imposed provision, tax or fees shall prevail and shall be adopted and be part of this code. SECTION 6A.04. Repealing Clause. All ordinances, rules and regulations or part thereof, in conflict with, or inconsistent with any provisions of this Code are hereby repealed or modified accordingly. SECTION 6A.05. Effectivity. This code shall take effect upon approval. Enacted, this 9th of March 2020. I hereby certify to the correctness of the above Ordinance. (SGD.) DIANA T. FEGARIDO Sanggunian Secretary Attested: (SGD.) CYNTHIA C. DELA CRUZ Vice Mayor Approved: (SGD.) EMERSON S. LACHICA Municipal Mayor n Note from the Publisher: Copied verbatim from the official document. Irregular alphabetical sequence.