An Ordinance Amending Revenue Ordinance No. 99-231 Entitle "An Ordinance enacting the Revised Revenue Code of the Municipality of Angono, Province of Rizal Specifically Portions of Chapter III and Chapter IV

July 17, 2006 Excerpt from the Minutes of the Regular Session of Sangguniang Bayan Held at Ang Nuno Hall on July 17, 2006 at 9:30 a.m. PRESENT: Hon. Aurora A. Villamayor - Vice Mayor Hon. Genato G. Reyes - Councilor Hon. Loel M. Malonzo - Councilor Hon. Amado Victor U. Saguinsin - Councilor Hon. Florinio F. Matusoc - Councilor Hon. Bernardo E. Balagtas - Councilor Hon. Rainier Anthony T. Rubin - Councilor Hon. Ginoclem T. Miranda - Councilor Hon. Jose D. Blanco - Councilor (VP, Liga ng mga Bgy.) Hon. Januver H. Tiamson - Councilor (SK Feb. President) ABSENT: Hon. Lawrence G. Natividad - Councilor ANGONO ORDINANCE NO. 482-06 Sponsored by: Coun. Genato G. Reyes Co-Sponsored by: Coun. Loel M. Malonzo Coun. Bernardo E. Balagtas Coun. Ginoclem T. Miranda Coun. Amado Victor U. Saguinsin AN ORDINANCE AMENDING REVENUE ORDINANCE NO. 99-231 ENTITLED "AN ORDINANCE ENACTING THE REVISED REVENUE CODE OF THE MUNICIPALITY OF ANGONO, PROVINCE OF RIZAL" SPECIFICALLY PORTIONS OF CHAPTER III AND CHAPTER IV Be it ordained by the Sangguniang Bayan of Angono, Rizal in session assembled that: SECTION 1. Amendment. Revenue Ordinance No. 99-231 entitled "An Ordinance Enacting the Revised Revenue Code of the Municipality of Angono, Province of Rizal" is hereby amended to read as follows: "CHAPTER III Permit and Regulatory Fees ARTICLE I Mayor's Permit Fee on Business SEC. 31. Imposition of Fee . There shall be collected an annual fee at the rates provided hereunder for the issuance of a Mayor's Permit to every person that shall conduct a business, trade or activity within this Municipality. The permit fee is payable for every separate or distinct establishment or place where the business, trade or activity is conducted. One line of business or activity does not become exempt by being conducted with some other business or activity for which the permit fee has been paid. For purposes of the Mayor's Permit Fee, the following classification of business size is hereby adopted except A (3) (4) (5), B and C: Classification Asset Size Micro P200,000.00 and below Cottage Over P200,000.00 to P500,000.00 Small Over P500,000.00 to P3,000,000.00 Medium Over P3,000,000.00 to P5,000,000.00 Large Over P5,000,000.00 The permit fee shall be based on the asset size as stated herein: A) On business subject to the graduated tax rates, the Mayor's Permit Fee per annum shall be in accordance with the following schedule: Mayor's Permit Fee 1. Manufacturers, producers, importers/exporters. Micro P500.00 Cottage 800.00 Small 1,500.00 Medium 2,500.00 Large 4,000.00 2. Wholesalers, Retailers, Dealers or Distributors. Micro P500.00 Cottage 800.00 Small 1,500.00 Medium 2,500.00 Large 4,000.00 3. Contractors, Service establishments. Asset Size P100,000.00 and below P500.00 Over P100,000.00 to P300,000.00 1,000.00 Over P300,000.00 to P500,000.00 2,000.00 Over P500,000.00 to P1,000,000.00 3,500.00 Over P1,000,000.00 5,000.00 4. Banks and Other Financial Institutions. a. Banks and Other Financial Institutions Commercial, Industrial and Development Banks P2,500.00 Branch within the Municipality 1,300.00 Rural, Savings and Thrift Banks P1,500.00 Branch within the Municipality 800.00 Finance and Investment Companies 1,000.00 Insurance companies 1,000.00 Lending investors 800.00 Money shops 800.00 b. Pawnshops Asset size below P500,000.00 P1,000.00 Asset size from P500,000.00 to P1,000,000.00 P1,500.00 Asset size over P1,000,000.00 2,000.00 5. Restaurants, Cafes, Cafeterias, Refreshment Parlors, Carinderias, Food Caterers, Bakeshops, Pastries and the like. Asset Size P80,000.00 and below P500.00 Over P80,000.00 to P150,000.00 1,000.00 Over P150,000.00 to P500,000.00 1,500.00 Over P500,000.00 to P1,000,000.00 2,500.00 Over P1,000,000.00 3,500.00 6. Lessors, and/or Sub-lessors of Real Properties including Privately Owned Public Markets and Shopping Centers. Micro P500.00 Cottage 800.00 Small 1,500.00 Medium 2,500.00 Large 4,000.00 B) On business subject to annual fixed taxes. Mayor's Permit Fee 1) Dealers in fermented liquors, distilled spirits and/or wines. a) Wholesale dealer in foreign liquors/wines P1,000.00 b) Wholesale dealer in domestic liquors/wines 400.00 c) Retail dealer in foreign liquors/wines 500.00 d) Retail dealer in domestic liquors/wines 200.00 e) Wholesale dealer in fermented liquors/wines 400.00 f) Retail dealer in fermented liquors 200.00 2) Tobacco dealers. Wholesale dealer of tobacco P500.00 Retail dealer of tobacco 200.00 3) Peddlers P100.00 4) Owners or operators of amusement places. a) Day and Night Club P2,000.00 b) Night Club 1,500.00 c) Cocktail Lounge, bar and the like 1,500.00 d) Dance Halls, Disco houses and Dancing 1,500.00 Pavillions e) Videoke bar, Beerhouse, Pubhouse, Sing-along 1,000.00 and the like f) Steam Bath, Sauna Bath, and other Similar P600.00 establishments g) Swimming pools 800.00 h) Circus, sideshows and the like 300.00 i) Bingo 1,000.00 j) Merry-Go-Round, ferris wheel, shooting gallery 200.00 and other similar contrivances k) Bowling 2,000.00 l) Billiard Hall per table 100.00 m) Pool Hall per table 50.00 n) Boxing Stadium, Gymnasium and the like 800.00 o) Theaters and Cinema Houses Premiere/De 3,000.00 Luxe Only with Both Premiere and De Luxe p) Badminton Court and the like 500.00 q) Tennis Court 1,000.00 r) Off Track betting station 1,500.00 s) Amusement and Other Devices 1. Each Apparatus for Visual Entertainment 100.00 2. Each Apparatus for Weighing Persons 100.00 3. Each Machine for Vending Softdrinks, 100.00 Coffee and the like 4. Each Machine or Apparatus for Printing 100.00 5. Each Copy Machine 50.00 6. Each Video Machine 50.00 7. Each Videoke 100.00 8. Other devices 100.00 t) Driving Range 1,000.00 u) Lotto 1,000.00 C) Other businesses enumerated hereunder: 1) Private Cemeteries and Memorial Parks a) Less than 2 hectares (ha.) P1,000.00 b) From 2 ha. to 5 ha. 1,500.00 c) More than 5 ha. 2,000.00 2) Real Estate Dealers a) Less than 5 ha. P1,000.00 b) From 5 ha. to 10 ha. 1,500.00 c) Over 10 ha. to 15 ha. 2,000.00 d) Over 15 ha. to 20 ha. 2,500.00 e) Over 20 ha. 3,000.00 3) Owners/lessors of houses, apartments, condominiums, hotels, rooms for rent and the like. a) Per House P400.00 b) Apartment per door 100.00 c) Condominium per room 400.00 d) Townhouse per unit 400.00 e) Lodging House per room 100.00 f) Hotel and the like per room 200.00 g) Others, per room 100.00 4) Poultry farms, Chicken, Ducks and Pugo a) Less than 300 heads P100.00 b) From 300 heads to 500 heads 200.00 c) From 501 heads to 1,000 heads 300.00 d) From 1,001 heads to 5,000 heads 400.00 e) From 5,001 heads to 10,000 heads 800.00 f) More than 10,000 heads 1,000.00 5) Piggery a) Less than 15 heads P100.00 b) From 15 heads to 30 heads 200.00 c) From 31 heads to 50 heads 300.00 d) Over 50 heads 500.00 6) Private Schools, Learning Centers, Vocational Institutions, Colleges and Universities. a) Preparatory School P400.00 b) Preparatory School and Elementary 500.00 c) Secondary School 800.00 d) Preparatory School up to Secondary School 1,000.00 e) Vocational/Technical School 1,500.00 f) Colleges and Universities 2,000.00 D) Other businesses SDHacT Micro P500.00 Cottage 800.00 Small 1,500.00 Medium 2,500.00 Large 4,000.00 xxx xxx xxx ARTICLE III Registration and Transfer of Large Cattle SEC. 50. Imposition of Fee . There shall be collected by the Municipal Treasurer the following registration fee for large cattle: a. For each certification of ownership P300.00 b. For each certificate of transfer 300.00 c. Registration of brand 200.00 xxx xxx xxx ARTICLE V Registration Fees for Transport Vehicles SEC. 60. Imposition of Fee . There shall be collected an annual registration fee from the owners of the following transport vehicles within the municipality, to wit: aSITDC a. For each bicycle P50.00 b. For each pedalled tricycle 75.00 c. For each motorized service tricycle 150.00 xxx xxx xxx ARTICLE VI Fee for Registration of Religious, Civic, Social and/or Sports Organizations, Clubs or Associations SEC. 65. Imposition of Fee . There shall be collected an annual registration fee of Two Hundred Pesos (P200.00) for every religious, civic, social and/or sports organizations, clubs, associations or federation organized and/or operating in this Municipality for purposes not contrary to laws, rules and regulations. xxx xxx xxx ARTICLE VII Permit Fee on Occupation or Calling SEC. 71. Imposition of Fee. There shall be collected an annual permit fee for every person who shall engage in the practice of occupation or calling, not requiring government examination within the Municipality of Angono at the following rate: a. Employees or workers in industrial or manufacturing establishments such as but not limited to the following: Garments factory, footwear factory, aggregates P150.00 producer, furniture shops, manufacturing exportable goods, machine shops and other factories and the like b. Employees or workers in commercial establishments such as but not limited to the following: Drug stores, department stores, supermarkets, P150.00 groceries, convenience stores, seller of goods and commodities at public and private market c. Employees or workers in contracting and service establishments such as but not limited to the following: Messengerial and delivery services, janitorial P150.00 services, hardware, pest control, funeral parlors, service stations, junk shops, repair shops, beauty salons, dress and tailor shops, public utilities, warehouses, hotels, motels and the like, carpentry shops, masonry worker, paint shops, construction worker, travel and tour company, dance studios, talent centers, security agencies, placement agencies, tour guide, photographer, hospital attendants, resorts and others ADHCSE d. Employees or workers in food or eatery establishments such as but not limited to the following: Restaurants, canteens, carinderias, catering P150.00 services, bakeshops, refreshment parlor, cafes and including peddlers of cooked foods e. Employees or workers in amusement places such as but not limited to the following: 1. Billiards and pool halls, cinema houses, P150.00 carnivals, circuses, sideshows and the like, massage clinics, sauna baths, spa or similar establishments, dance halls and others 2. For the following employees or workers at bars, clubs, beerhouses, cocktail lounges, dance halls and the like: a. G.R.O., receptionists, dancers and the like P200.00 b. Cashiers, cooks, bouncers, bartenders 200.00 c. Floor manager 300.00 d. Entertainers 200.00 e. Waiters, waitresses, helpers 150.00 f. All other employees or persons who exercise their occupation or calling within the jurisdiction of the municipality aside from those covered under this section P150.00 xxx xxx xxx ARTICLE VIII Permit Fee on Parades SEC. 76. Imposition of Fee . There shall be collected a permit fee of Three Hundred Pesos (P300.00) per day on every circus or menagerie parade or other parades using banners, floats, or musical instruments held in the Municipality. xxx xxx xxx ARTICLE IX Permit Fee to Conduct Benefit Ball, Game or Activity SEC. 81. Imposition of Fee . No person shall conduct, manage, or promote any benefit ball, dance, game or activity within this Municipality wherein admission fees are charge or tickets are sold without first obtaining a permit therefore from the Municipal Mayor or his duly authorized deputies and paying a fee of Five Hundred Pesos (P500.00) per day. xxx xxx xxx ARTICLE XI Permit Fee on Agricultural Machinery and Other Heavy Equipment SEC. 90. Imposition of Fee . There shall be collected an annual permit fee at the following rates for every machinery or heavy equipment from non-resident operators renting out said machinery/equipment in the municipality: EHaCID a. Tractor P500.00 b. Bulldozers 500.00 c. Forklift 200.00 d. Grader 500.00 e. Dump truck 500.00 f. Container Van 500.00 g. Cargo Truck 300.00 h. Road Roller 500.00 i. Payloader 500.00 j. Backhoe 500.00 k. Transit mixer 500.00 l. Other agricultural or heavy equipment 500.00 not enumerated herein xxx xxx xxx ARTICLE XII Permit Fee for the Storage of Flammable or Combustible Substances SEC. 95. Imposition of Fee . The following fees shall be collected annually from every person storing the following substances which are intended for sale or for carrying on a business activity: a. Storage of gasoline, diesel, fuel, kerosene and similar products. Below 2,000 Liters P150.00 From 2,000 Liters to 5,000 Liters 300.00 From 5,001 Liters to 10,000 Liters 500.00 From 10,001 Liters to 20,000 Liters 800.00 From 20,001 Liters to 50,000 Liters P1,200.00 From 50,001 Liters to 100,000 Liters 2,000.00 Over 100,000 Liters 3,000.00 b. Storage of calcium carbide Less than 50 Cases P150.00 From 50 Cases to 100 Cases 250.00 From 101 Cases to 500 Cases 500.00 More than 500 Cases 1,000.00 c. Storage of Tar, Resin and similar materials Less than 500 Kg. P200.00 From 500 Kg. to 1,000 kg. 500.00 From 1,001 Kg. to 5,000 Kg. 1,000.00 More than 5,000 Kg. 1,500.00 xxx xxx xxx CHAPTER IV Municipal Service Fees ARTICLE XI Garbage Fee SEC. 163. Imposition of Fee. The municipality shall collect an annual garbage fee from every owner or operator of business establishment and occupants of residential houses at the following rates: a. Business establishments Asset Size P200,000.00 and below P400.00 Over P200,000.00 to P500,000.00 800.00 Over P500,000.00 to P3,000,000.00 1,500.00 Over P3,000,000.00 to P5,000,000.00 P2,000.00 Over P5,000,000.00 3,000.00 b. Private Schools and Colleges 1. Preparatory School and/or Elementary P500.00 2. Secondary School 800.00 3. Vocational/Technical School 800.00 4. Preparatory School and/or Elementary 1,000.00 School with Secondary 5. College 1,000.00 c. Residential Houses with Fair Market Value of P175,000.00 and below P50.00 with more than P175,000.00 100.00 xxx xxx xxx ARTICLE XII Permit Fee on Signs, Signboards, Billboards or Advertisement SEC. 169. Imposition of Fee . There is hereby imposed a permit fee on every person that shall display signs, signboards, streamers, advertisements or poster signs of whatever materials, or use other pictorials or reading matter at the rate prescribed hereunder: cCHETI a. Billboards, or signboards for advertisement of business or product, per sq.m. or fraction thereof, per month: Single face P10.00 Double face 20.00 b. Billboards, signboards or advertisement for business 15.00 and profession painted on any building or structure or otherwise separated or detached thereof, per sq.m. or fraction thereof, per month c. Billboards or signs for professional, per sq.m. or 10.00 fraction thereof, per month d. Advertisement by means of tarpauline, streamers 50.00 and the like, per sq.m. or fraction thereof, per month In addition to the fees provided above under items (a) to (d) inclusive for the use of electric lights or neon lights in billboards or advertisements per sq.m. or fraction thereof, per month P30.00 e. Advertisement for business or profession by 100.00 means of slides or in movies payable by owners of movie houses per ad, per month f. Mass display of signs or advertisement per month: Below 50 signs or advertisement P500.00 From 51 to 100 signs or advertisement 750.00 From 101 to 250 signs or advertisement 1,000.00 From 251 to 500 signs or advertisement 1,500.00 Over 500 signs or advertisement 2,000.00 g. Advertisement by means of vehicles, balloons. Per day or fraction thereof P100.00 Per week or fraction thereof 500.00 Per month or fraction thereof 1,000.00 h. Advertisement by handbills or leaflets Per day or fraction thereof P100.00 SEC. 170. Exemption. Signs, signboards, billboards, streamers and advertisements displayed at the place where the profession or business advertised is conducted shall be exempted from the fee imposed in this Article. SEC. 171. Time and Manner of Payment. The fee imposed in this Article shall be paid to the Municipal Treasurer before the advertisements, signs, signboards, or billboards are displayed or distributed. SEC. 172. Administrative Provisions . Any person desiring to display signs, signboards or advertisements shall file a written application on the required form and submit the necessary plans and descriptions to the Municipal Engineer or building official. The permit issued by the Municipal Engineer or building official shall be presented to the Municipal Treasurer who shall collect the fee before the advertisement, sign, signboard, or billboard is displayed or distributed. cSHIaA SEC. 173. Penalty . Any person who violates any of the provisions of this Article shall be punished by a fine of not exceeding Two Thousand Five Hundred Pesos (P2,500.00) or imprisonment of not more than sixty (60) days or both at the discretion of the Court." SECTION 2. Repealing Clause . All ordinances, rules and regulations inconsistent with the provision of this ordinance are hereby repealed or modified accordingly. SECTION 3. Effectivity . This ordinance shall take effect upon approval. ENACTED on the 17th day of July, 2006 on motion of Coun. Genato G. Reyes duly seconded by Coun. Bernardo E. Balagtas, Coun. Florinio F. Matusoc and Coun. Amado Victor U. Saguinsin and unanimously approved. cHaICD I HEREBY CERTIFY to the correctness of the foregoing ordinance. (SGD.) JOSEFINA B. REYES Secretary to the Sangguniang Bayan ATTESTED: (SGD.) HON. AURORA A. VILLAMAYOR Vice Mayor and Presiding Officer APPROVED: (SGD.) GERARDO V. CALDERON Municipal Mayor Date: August 9, 2009