An Ordinance Amending and Modifying Ordinance No. 05-452
Angono, Rizal Ordinance No. 711-15 • Local Tax Ordinances • Rizal • Nov 11, 2015
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November 11, 2015 Excerpt from the Minutes of the Special Session of the Sangguniang Bayan Held at the Ang Nuno Hall on November 11, 2015 at 5:06 p.m. PRESENT: Hon. Antonio M. Rubin Vice Mayor Hon. Jo Anne E. Saguinsin Councilor (Presiding Officer Pro Tempore) Hon. Sherween T. Lagaya Councilor Hon. Januver H. Tiamson Councilor Hon. Ginoclem T. Miranda Floor Leader Hon. Angelito M. Manalaysay Councilor Hon. Elmer B. Deloritos Councilor Hon. Richard Bryan V. Cruz Councilor Hon. Jose Ruben V. Unidad Councilor (Liga ng mga Brgy., President) ABSENT: Hon. Lawrence DG. Natividad Councilor ANGONO, RIZAL ORDINANCE NO. 711-15 AN ORDINANCE AMENDING AND MODIFYING ORDINANCE NO. 05-452 "AN ORDINANCE AMENDING REVENUE ORDINANCE NO. 99-231 ENTITLED AN ORDINANCE ENACTING THE REVISED REVENUE CODE OF THE MUNICIPALITY OF ANGONO, PROVINCE OF RIZAL" Be it enacted by the Sangguniang Bayan of Angono, Rizal that: SECTION 1. Amendment and Modification. Ordinance No. 05-452 "An Ordinance Amending Revenue Ordinance No. 99-231 entitled An Ordinance Enacting the Revised Revenue Code of the Municipality of Angono, Province of Rizal" is hereby amended and modified as follows: "CHAPTER II Taxes on Business ARTICLE II Graduated Taxes on Business SECTION 7. Imposition of Tax. There is hereby levied an annual tax on the business 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. (a) On 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 in accordance with the following schedule. With gross sales or receipts for the Amount of tax per annum preceding Calendar Year in the amount of: Less than P10,000.00 P220.00 P10,000.00 or more but less than 15,000.00 293.00 15,000.00 or more but less than 20,000.00 402.00 20,000.00 or more but less than 30,000.00 585.00 30,000.00 or more but less than 40,000.00 879.00 40,000.00 or more but less than 50,000.00 1,098.00 50,000.00 or more but less than 75,000.00 1,757.00 75,000.00 or more but less than 100,000.00 2,197.00 100,000.00 or more but less than 150,000.00 2,928.00 150,000.00 or more but less than 200,000.00 3,661.00 200,000.00 or more but less than 300,000.00 5,125.00 300,000.00 or more but less than 500,000.00 7,321.00 500,000.00 or more but less than 750,000.00 10,648.00 750,000.00 or more but less than 1,000,000.00 13,310.00 1,000,000.00 or more but less than 2,000,000.00 18,302.00 2,000,000.00 or more but less than 3,000,000.00 21,962.00 3,000,000.00 or more but less than 4,000,000.00 26,354.00 4,000,000.00 or more but less than 5,000,000.00 30,746.00 5,000,000.00 or more but less than 6,500,000.00 32,442.00 6,500,000.00 or more at a rate of fifty seven point twenty percent (57.20%) of one percent (1%) (b) On wholesalers, distributors or dealers in any article of commerce of whatever kind or nature in accordance with the following schedule. With gross sales or receipts for the Amount of tax per annum preceding Calendar Year in the amount of: Less than P5,000.00 P133.00 P5,000.00 or more but less than 6,000.00 161.00 6,000.00 or more but less than 7,000.00 193.00 7,000.00 or more but less than 8,000.00 220.00 8,000.00 or more but less than 10,000.00 250.00 10,000.00 or more but less than 15,000.00 293.00 15,000.00 or more but less than 20,000.00 365.00 20,000.00 or more but less than 30,000.00 439.00 30,000.00 or more but less than 40,000.00 585.00 40,000.00 or more but less than 50,000.00 879.00 50,000.00 or more but less than 75,000.00 1,318.00 75,000.00 or more but less than 100,000.00 1,757.00 100,000.00 or more but less than 150,000.00 2,492.00 150,000.00 or more but less than 200,000.00 3,221.00 200,000.00 or more but less than 300,000.00 4,259.00 300,000.00 or more but less than 500,000.00 5,856.00 500,000.00 or more but less than 750,000.00 8,785.00 750,000.00 or more but less than 1,000,000.00 11,713.00 1,000,000.00 or more but less than 2,000,000.00 13,310.00 2,000,000.00 or more at a rate of seventy two point sixty percent (72.60%) of one percent (1%) (c) On exporters, and on manufacturers, millers, producers, wholesalers, distributors, dealers or retailers of essential commodities enumerated hereunder at a rate not exceeding one half (1/2) of the rates prescribed under subsections (a), (b) and (d) of this Section: 1. Rice and Corn; 2. Wheat or Cassava flour, meat, dairy products, locally manufactured processed or preserved food, noodles, 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 medicine; 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. (d) On retailers With gross sales or receipts for the Rate of Tax per Annum preceding calendar year of: P400,000.00 or less 2.64% In excess of P400,000.00 1.43% (e) On contractors, other independent contractors and business offering or rendering services such as those mentioned below and the likes: 1. Advertising agencies 2. Animal clinics 3. Art studio, art gallery 4. Business agents, private detective or watchman, agencies, commercial and immigration brokers and cinematographic film owners, lessors and distributors 5. Construction and/or repair shops of motor vehicles, animal drawn vehicles, bicycles and/or tricycles 6. Dancing schools, promotions 7. Employment agencies 8. Engraving, plating and plastic lamination establishments 9. Filling, demolition and salvage works contractor 10. Funeral parlors 11. General building and specialty contractors 12. General engineering 13. Job placements and recruitment agencies 14. Master plumbers, smiths, electrician and house or sign painters DETACa 15. Persons engaged in the installation of water system and gas or electric light, heat or power 16. Photographic studios, photoshops 17. Printers, bookbinders, lithographers 18. Private hospitals, medical and/or dental clinics, optometric clinic including laboratories 19. Proprietors or operators of arrastre and stevedoring, warehousing or forwarding establishments 20. Proprietors or operators of cold storage/ice plant 21. Proprietors or operators of dry cleaning or dyeing establishments, steam laundries and laundries using washing machine 22. Proprietors or operators of establishments repairing, repainting upholstering, washing or greasing of vehicles, heavy equipment, vulcanizing, recapping and battery charging 23. Proprietors or operators of establishments or lots for parking purposes, carwash places 24. Proprietors or operators of furniture shops and establishments for planning, for surfacing and recutting of lumber and saw mills under contract to saw or cut logs belonging to others 25. Proprietors or operators of mine drilling apparatus 26. Proprietors or operators of smelting plants 27. Proprietors or operators of tailor shops, dress shops, milliners and hatters, beauty parlors, barbershops, massage clinics, salons and similar establishments 28. Proprietors or operators of coin operated machines, video games, video shops including rental of tapes, laser discs, cassette discs 29. Proprietors or operators of computer shops, internet shops 30. Proprietors or owners of shops for the repair of any kind of mechanical or electrical devices, instruments, apparatus or furniture and shoes repairing by machine or any mechanical contrivance 31. Publishers except those engaged in the publication or printing of any newspaper, magazine, review or bulletin which appears at regular intervals 32. Rental of equipment, furniture, vehicles, skates, sound system, party needs, etc. 33. Rental of heavy equipment 34. Roasting of cows, pigs and fowls for sale 35. Trucking services With gross sales or receipts for the Amount of tax per annum preceding Calendar Year in the amount of: Less than P5,000.00 P36.00 P5,000.00 or more but less than 10,000.00 83.00 10,000.00 or more but less than 15,000.00 140.00 15,000.00 or more but less than 20,000.00 220.00 20,000.00 or more but less than 30,000.00 366.00 30,000.00 or more but less than 40,000.00 513.00 40,000.00 or more but less than 50,000.00 732.00 50,000.00 or more but less than 75,000.00 1,172.00 75,000.00 or more but less than 100,000.00 1,757.00 100,000.00 or more but less than 150,000.00 2,660.00 150,000.00 or more but less than 200,000.00 3,513.00 200,000.00 or more but less than 250,000.00 4,831.00 250,000.00 or more but less than 300,000.00 6,149.00 300,000.00 or more but less than 400,000.00 8,198.00 400,000.00 or more but less than 500,000.00 10,981.00 500,000.00 or more but less than 750,000.00 12,311.00 750,000.00 or more but less than 1,000,000.00 13,643.00 1,000,000.00 or more but less than 2,000,000.00 15,307.00 2,000,000.00 or more at a rate of seventy two point six percent (72.6%) of one percent (1%) (f) On banks and other financial institutions based on the gross receipts of the preceding calendar year derived from interest, commissions and discounts from lending activities, income from financial leasing, dividends, rentals on property and profit from exchange or sale of property insurance premium. Gross receipts for the preceding Rate of Tax per Annum calendar year Amount of tax per annum 55% of 1% 1. Situs of the Tax. (Local Finance Circular No. 1-93 Section 5.) For purposes of collection of the tax, the following shall apply (a) All transactions filed with or negotiated in the branch shall be recorded in the said branch and the gross receipts derived from said transactions shall be taxable by the city or municipality where such branch is located. This rule shall be applied to: (1) Transactions negotiated with and approved by the branch manager under his own authority; or (2) 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. aDSIHc (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 Municipal Mayor within fifteen (15) days after such transfer or relocation is affected. 2. Examination of Books of Accounts and Pertinent Records. (a) The Treasurer of the LGU concerned or through any of his deputies duly authorized in writing may examine the books of accounts and other pertinent records of banks in order to ascertain, assess, and collect the correct amount of tax due. (b) The examination shall be made during regular office hours not oftener than once a year of every tax period, which shall be limited to verifying the summary of transactions contained in the prescribed form submitted by the bank upon which the declaration of gross receipts for the preceding calendar year has been based and the tax paid thereon. Such examination shall be certified by the examining official, which certification shall be made of record in the books of accounts of the bank examined. (g) On the businesses hereunder enumerated and the likes: 1. On cafes, refreshment parlors, restaurants, carinderias, food caterers and the like 2. Amusement places, including places wherein customers thereof actively participate making bets or wagers, including but not limited to night clubs or day clubs, cocktail lounges, cabarets or dance halls, beer houses, pub houses, videoke bars and the like, skating rinks, bath houses, swimming pools, exclusive clubs such as country and sports clubs, resorts and other similar places, billiard and pool tables, bowling alleys, theaters and cinema houses, boxing stadium, sports gymnasium and courts, fitness center, health club, kid zone, race tracks and other similar establishments 3. Commission agents 4. Lessors, dealers, brokers of real estate 5. Travel agencies and travel agents 6. On boarding houses, pension houses, motels, apartments, apartelles and condominium 7. Subdivision owners, private cemeteries and memorial parks, crematorium and columbarium 8. Privately owned markets 9. Operator of cable network system 10. Golf links 11. Off-track betting station 12. On-line bingo/e-games With gross sales or receipts for the Amount of tax per annum preceding Calendar Year in the amount of: Less than P6,000.00 P158.00 P6,000.00 or more but less than 8,000.00 213.00 8,000.00 or more but less than 10,000.00 261.00 10,000.00 or more but less than 12,000.00 318.00 12,000.00 or more but less than 15,000.00 394.00 15,000.00 or more but less than 18,000.00 472.00 18,000.00 or more but less than 21,000.00 558.00 21,000.00 or more but less than 24,000.00 638.00 24,000.00 or more but less than 27,000.00 717.00 27,000.00 or more but less than 30,000.00 798.00 30,000.00 or more but less than 33,000.00 878.00 33,000.00 or more but less than 36,000.00 957.00 36,000.00 or more but less than 40,000.00 1,064.00 40,000.00 or more but less than 45,000.00 1,197.00 45,000.00 or more but less than 50,000.00 1,330.00 50,000.00 or more but less than 60,000.00 1,596.00 60,000.00 or more but less than 70,000.00 1,862.00 70,000.00 or more but less than 80,000.00 2,129.00 80,000.00 or more but less than 100,000.00 2,661.00 100,000.00 or more but less than 150,000.00 3,927.00 150,000.00 or more but less than 200,000.00 5,319.00 200,000.00 or more 2.64% xxx xxx xxx ARTICLE III Other Taxes on Business SECTION 12. Imposition of Tax. There is hereby imposed a tax on the following businesses: 1. On owners or operators of amusement places and the likes: a. Itinerant operator of circus, carnival, sideshows, bingo and the like ETHIDa Per day, for the first 10 days P300.00 Per day, thereafter 150.00 b. Itinerant operator of merry-go-round, roller coaster, ferris wheel, swing, and other similar contrivances (for each contrivance) Per day, for the first 10 days 150.00 Per day, thereafter 150.00 c. Shooting gallery, basketball, games of luck found in feria and the like For the first 10 days 100.00 Per day, thereafter 50.00 4. n On owners/operators of amusement and other devices Each other amusement devices P150.00 Each apparatus for weighing persons 200.00 Each machine or apparatus for dispensing/vending softdrinks, coffee, chocolate, candies and the like 300.00 Each video game machine/piso net 200.00 Each videoke machine 300.00 5. Peddlers engaged in the sale of any merchandise Peddlers engaged in the sale of any merchandise P200.00 xxx xxx xxx CHAPTER III Permit and Regulatory Fees ARTICLE X Permit Fee on Film Making SECTION 85. Imposition of Fee. The following fees shall be collected by the Municipal Treasurer from any person or enterprise who shall undertake a location filming within the territorial jurisdiction of this Municipality regardless of the medium for which the film will be used: Ordinance 99-231 a. Local film company, television station and the like: Existing 1,500.00/day; Proposed 3,000.00/day b. Foreign film company, television station and the like: Existing 3,000.00/day; Proposed 6,000.00/day SECTION 86. Exemption. Documentary films which shall promote the arts, culture and tradition of Angono, Rizal shall be exempted from the imposition of fee stated herein as deemed by the Office of the Mayor. SECTION 87. Time of Payment. The fee imposed herein shall be paid to the Municipal Treasurer upon application for the Mayor's permit before location filming is to commence. SECTION 88. 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 percent (25%) of the original amount of tax due, such surcharge to be paid in the time and in the same manner as the fee due. SECTION 89. Administrative Provisions. a) The film company shall maintain the cleanliness of the premises where the location filming is being conducted. Garbage and other waste materials shall be disposed off properly. b) When explosives shall be used in filming, the film company shall hire the services of technical experts from the Firearms and Explosives Units of the Philippine National Police, or if one is not immediately available, an explosives 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 municipality shall be assigned by the office of the Mayor to maintain order. xxx xxx xxx ARTICLE XIV Permit Fee for Cockpit Owner/Operator and Regulation of Cockfighting SECTION 113. Imposition of Fees. The following fee shall be collected from cockpit operator, owner, licensee, cockpit personnel and breeders. Ordinance 99-231 a) On cockpit operator/owner/licensee Application filing fee (new cockpit) Existing: P50.00 Proposed: P30,000.00 Annual cockpit permit fee: Existing 5,000.00 Proposed: 10,000.00 Ocular inspection fee: Existing: 100.00 Proposed: 500.00 b) On cockpit personnel (per annum) Promoter, manager or host: Existing P300.00 Proposed: P1,500.00 Pit manager From 150.00 to 1,000.00 Referee From 150.00 to 500.00 Cashier From 150.00 to 400.00 Bet manager "Maciador/Kasador" From 150.00 to 500.00 Bet taker "Kristo/Llamador" From 150.00 to 300.00 Gaffer From 150.00 to 300.00 Derby Match Maker 500.00 c) Permit fee for breeders (per annum) From P200.00 to P500.00 d) Special permit fee (per application) From P550.00 to P700.00 e) For promoters of derbies (per application) 2-cock derby From P300.00 to P1,000.00 3-cock derby From 400.00 to 1,500.00 4-cock derby From 500.00 to 2,000.00 5-cock derby From 600.00 to 2,500.00 f) For regular/special cockfight assessment From P20.00/fight, still at P20.00/fight g) Special derby assessment/Cockfight during derby From P150.00/fight to P200.00/fight h) Resetting or rescheduling of special cockfights for which a special permit has been previously issued P150.00-P300.00 SECTION 114. Time and Manner of Payment. The filing fee is payable to the Municipal Treasurer upon application for a permit. The fees imposed on Sec. 113 a, b and c herein shall be paid annually to the Municipal Treasurer on or before the 20th of January. xxx xxx xxx CHAPTER IV Municipal Service Fees ARTICLE II Zoning and/or Locational Clearance SECTION 132. Annual Locational Clearance Fee for owners of business and institutional establishments applying for renewal of Mayor's Permit shall be: a. Commercial P200.00 b. Industrial 500.00 c. Institutional 300.00 SECTION 133. Time and Payment. The fee imposed in this article shall be paid to the Municipal Treasurer before the clearance is issued. Locational clearance fee for business and institutional establishment must be paid annually on or before the 20th day of January of each year. xxx xxx xxx ARTICLE III Processing and Approval of Development Projects/Activities SECTION 166. Imposition of Fees. Fees for Zoning and/or Locational Clearance for land use shall be collected from owners of land development, construction, renovation and expansion projects and owners of business establishments based on the 2013 Schedule of Fees issued by the Housing and Land Use Regulatory Board (HLURB) as per Board of Commissioners Resolution No. 912-2013 of the latter agency. 1. Zoning/Locational Clearance A. Single residential structure attached or detached 1. P100,000 and below P288.00 2. Over P100,000 to P200,000 P576.00 3. Over P200,000 P720.00 + 1/10 of 1% of cost in excess of P200,000 B. Apartment/Townhouses 1. P500,000 and below P1,440.00 2. Over P500,000 to P2M 2,160.00 3. Over P2M 3,600.00 + 1/10 of 1% of cost in excess of P2M regardless of number of floors C. Dormitories 1. P2M and below P3,600.00 2. Over P2M 3,600.00 + 1/10 of 1% of cost in excess of P2M regardless of number of floors D. Institutional Project Cost of which is: 1. Below P2 Million P2,880.00 2. Over P2 Million 2,880.00 + 1/10 of 1% of cost in excess of P2M E. Commercial, Industrial and Agro-Industrial Project Cost of which is: 1. Below P100,000 P1,440.00 2. Over P100,000-P500,000 2,160.00 3. Over P500,000 2,880.00 4. Over P1 Million-P2 Million 4,320.00 5. Over P2 Million 7,200.00 + 1/10 of 1% of cost in excess of P2M F. Special Uses/Special Projects (Gasoline station, cell sites, slaughterhouse, treatment plant, etc.) 1. Below P2 Million P7,200.00 + 1/10 of 1% of cost in excess of P2M 2. Over P2 Million 7,200.00 + 1/10 of 1% of cost in excess of P2M G. Alteration/Expansion (affected areas/cost only) Same as the original application 2. Subdivision and Condominium Projects (under P.D. 957) A. Subdivision Projects 1. Approval of Subdivision Plans (including townhouses) 1. Preliminary Approval and Locational Clearance (PALC)/Preliminary Subdivision Plan (PSDP) Processing Fee P360.00/ha or fraction thereof Inspection Fee 1,500.00/ha regardless of Density 2. Final Approval and Development Permit Processing Fee 2,880.00/ha regardless of Density Additional Fee on Floor Area of housing component 3.00/sq.m. Inspection Fee 1,500.00/ha regardless of Density 3. Alteration Plan (affected areas only) Same as Final Approval and Dev't. Permit 2. Certificate of Registration Processing Fee Processing Fee P2,880.00 3. License to Sell Processing Fee P216/saleable lots Additional Fee on Floor Area of housing component 14.40/sq.m. Inspection Fee 1,500.00/ha regardless of Density 4. Certificate of Completion Certification Fee P216.00 Processing Fee Inspection Fee 1,500.00/ha regardless of Density 5. Extension of Time to Develop Processing Fee P504.00 Additional Fee (unfinished area for development) 14.40/sq.m. Inspection Fee 1,500.00/ha regardless of Density n Application for CR/LS with DP issued by LGU shall be charge inspection fee B. Condominium Projects 1. Approval of Condominium Plans/Final Approval and Development Permit 1. Preliminary Approval and Locational Clearance 2. Final Approval/Development Permit Processing Fee P720.00 a. Land Area 7.20/sq.m. b. Number of floors 288.00/floor c. Building Areas 23.05/sq.m. of GFA Inspection Fee 1,500.00/ha 3. Alteration Plan (affected areas only) Same as Final Approval and Dev't. Permit 4. Conversion (affected areas only) 2. Certificate of Registration Processing Fee P2,880.00 3. License to Sell a. Residential P17.30/sq.m. of saleable area b. Commercial P36.00/sq.m. of saleable area Inspection Fee P 1,500.00/ha 4. Extension of Time to Develop a. Processing Fee P504.00 Additional Fee (Unfinished floor area for development) P17.30/sq.m. b. Inspection Fee P1,500.00/ha 5. Certificate of Completion a. Certificate Fee P216.00 b. Processing Fee c. Inspection Fee P1,500.00/floor SDAaTC 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 P90.00/ha b. Economic Housing 216.00/ha Inspection Fee a. Socialized Housing 1,500.00/ha b. Economic 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 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 Dev't. Permit 4. Building Permit (floor area of housing unit) 7.20/sq.m. 2. Certificate of Registration Processing Fee a. Socialized Housing P420.00 b. Economic Housing 720.00 3. License to Sell (per saleable lot) Processing Fee a. Socialized Housing P24.00/saleable lot b. Economic Housing 72.00/saleable lot Additional fee on floor area of housing component 3.00/sq.m. Inspection Fee a. Socialized Housing P1,500.00/ha b. Economic Housing 1,500.00/ha 4. Extension of Time to Develop Processing Fee a. Socialized Housing P420.00 b. Economic Housing 504.00 Additional fee (unfinished area for development) 2.88/sq.m. Inspection Fee a. Socialized Housing P1,500.00/ha b. Economic Housing 1,500.00/ha 5. Certificate of Completion Certification Fee a. Socialized Housing P180.00 b. Economic Housing 216.00 Processing Fee a. Socialized Housing b. Economic Housing Inspection Fee P1,500.00/ha 6. Occupancy Permit Processing Fee a. Socialized Housing P6.00/sq.m. b. Economic Housing 7.20/sq.m. Inspection Fee (saleable floor area of the housing Component) c. Socialized Housing P1,500.00/ha d. Economic Housing 1,500.00/ha B. Condominium Projects 1. Approval of Condominium Plans 1. Preliminary Approval and Locational Clearance P720.00 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 Dev't. Permit 2. Certificate of Registration P720.00 3. License to Sell a. Residential Inspection Fee P7.20/sq.m. of Saleable area b. Commercial 10.65/sqm. of Saleable area Inspection Fee 1,500.00/ha 4. Extension of Time to Develop Processing Fee P3.00/sq.m. Inspection Fee (unfinished area for development) 1,500/floor 5. Certificate of Completion Certification Fee P216.00 Processing Fee Inspection Fee 1,500/floor 4. Industrial/Commercial Subdivision 1. Approval of Industrial/Commercial Subdivision 1. Preliminary Approval and Locational Clearance Processing Fee P432.00/ha Inspection Fee 1,500.00/ha 2. Final Approval and Development Permit Processing Fee P720.00/ha Inspection Fee 1,500.00/ha acEHCD (Projects already inspected for PALC application may not be charged inspection fee) 3. Alteration of Plan (affected areas only) Same as Final Approval and Dev't. Permit 2. Certificate of Registration P2,880.00 3. License to Sell Processing Fee P3.00/sq.m. of land area Inspection Fee 1,500.00/ha 4. Extension of Time to Develop Processing Fee Additional Fee (unfinished area for development) Inspection Fee P504.00 14.40/sq.m. 1,500/ha 5. Certificate of Completion Certification Fee P216.00 Processing Fee a. Industrial 504.00 b. Commercial 720.00 Inspection Fee 1,500.00/ha. 5. Farmlot Subdivision 1. Approval of Farmlot Subdivision 1. Preliminary Approval and Locational Clearance Processing Fee P288.00/ha Inspection Fee 1,500.00/ha 2. Final Approval and Development Permit Processing Fee 1,440.00/ha Inspection Fee 1,500.00/ha (Projects already inspected for PALC application may not be charged inspection fee) 3. Alteration Plan (affected areas only) Same as Final Approval and Dev't. Permit 2. Certificate of Registration P2,880.00 3. License to Sell Processing Fee P720.00/lot Inspection Fee 1,500.00/ha 4. Extension of Time to Develop Processing Fee P504.00 Additional Fee on Floor Area of housing component and other development 14.40/sq.m. Inspection Fee 1,500.00/ha 5. Certificate of Completion Certificate Fee P216.00 Processing Fee Inspection Fee 1,500/ha. 6. Memorial Park/Cemetery Project/Columbarium 1. Approval of Memorial Park/Cemetery Project/Columbarium 1. Preliminary Approval and Locational Clearance a. Memorial Project P720.00/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 P3.00/sq.m. b. Cemeteries 1.50/sq.m. c. Columbarium 7.20/sq.m. of land area; 3.00/floor 23.05/sq.m. of GFA Inspection Fee (Projects already inspected for PALC application may not be charged inspection fee) a. Memorial Project 1,500.00/ha b. Cemeteries 1,500.00/ha c. Columbarium 1,500.00/ha 3. Alteration Fee Same as Final Approval and Dev't. Permit 2. Certificate of Registration P2,880.00 3. License to Sell Processing Fee a. Memorial Project P72.20/2.5 sq.m. Apartment Type 28.80/unit b. Cemeteries 28.80/tomb c. Columbarium 72.00/vault Inspection Fee a. Memorial Project 1,500.00/ha b. Cemeteries 1,500.00/ha c. Columbarium 1,500.00/floor 4. Extension of Time to Develop Processing Fee P504.00 Additional Fee (unfinished area for development) a. Memorial Project 1,440.00 b. Cemeteries 720.00/ha c. Columbarium 5.80/sq.m. of GFA Inspection Fee a. Memorial Project 1,500.00/ha b. Cemeteries 1,500.00/ha c. Columbarium 1,500.00/floor 5. Certificate of Completion Certificate Fee P216.00 Processing Fee a. Memorial Project 1,440.00 b. Cemeteries 720.00/ha c. Columbarium 5.80/sq.m. of GFA Processing Fee n SDHTEC Inspection Fee a. Memorial Project 1,500.00/ha b. Cemeteries 7,500.00/ha c. Columbarium 1,500/floor 7. Other Transactions/Certifications A. Application/Request for: 1. Advertisement Approval P720.00 2. Cancellation/Reduction of Performance Bond 2,880.00 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 P720.00/ha 2. Certification of Town Plan/Zoning Ordinance Approval 216.00 3. Certification of New Rights/Sales 216.00 4. Certificate of Registration (form) 216.00 5. License to Sell 216.00 6. Certificate of Creditable Withholding Tax (Maximum of 5 lots per certificate) 216.00/lot or unit 7. Other to include: a. Availability of records/public request 288.00 b. Certificate of no record on file 288.00 c. Certification 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. Photo copy of documents 3.00 f. Other not listed above 216 8. Registration of Dealer/Broker/Salesman 1. Dealers/Brokers P720.00 2. Salesman/Agent 288.00 9. Homeowners Association 1. Registration of HOA: Regular HOAS Examination/Registration Articles of Incorporation P940.00 By-Laws P940.00 CMP HOAS Articles of Incorporation P780.00 By-Laws 780.00 2. Stamping of Books 50.00/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 Inspection Fee 1,500/ha 7. Research Fee P50/docket 10. Legal Fees (CMP Project) 1. Filing Fee P1,440.00 2. Additional Fee for claims (for refund, damages, Attorney's fee, etc.) 1. Not more than P20,000 173.00 2. More than P20,000 but less than P80,000 576.00 3. P80,000 or more but less than P100,000 864.00 4. P100,000 or more but less than P150,000 1,440.00 5. For each P1,000 in excess of P150,000 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 who gross income is not more than P6,000 per month and residing within M.M. 2. Those who gross income is not more than P4,000 per month and residing within M.M. 3. Those who do not own real property 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 Philippine Law Center (UPLR) remains at One Percent (1%) of every fee charged but shall in No Case Be Lower than P12.00 Covered by MEMORANDUM CIRCULAR NO. 8 Series of 2013 (Oct. 2, 2013) SECTION 167. Application and Certification. a) Applicants for locational clearance of conforming project or activity shall submit their application to the Municipal Planning and Development Coordinator. After due verification and inspection conducted by the same, a certificate shall be issued, stating that the subject property, building, renovation or expansion are in conformity with the existing zoning classification of the Municipality. b) Applicants for locational clearance for non-conforming project or activity, requests for reclassification and other complaints shall submit their application to the Municipal Planning and Development Coordinator (MPDC). The MPDC shall in turn forward the application to the Municipal Council for deliberation and approval. All approved applications shall be secured from the MPDC which shall issue the order of payment. The use of any existing building, structure or land contrary to the zoning plan may be confirmed provided that a certificate of non-conformance is applied for and issued within ninety (90) days from the promulgation of the zoning plan. SECTION 168. Review of Plans. A committee composed of the Chairman on Committee on Town Planning and Subdivision of the Sangguniang Bayan, Chairman, representative of the Municipal Mayor, Municipal Engineer and Municipal Planning and Development Coordinator as members shall review all subdivision and condominium plans. Verification and inspection shall be rendered by the Municipal Engineer or his duly authorized representative in accordance with the above schedule. SECTION 169. Temporary Use of Permit. When the zoning area is not yet established nor built-up or being developed according to the zoning plan, or the built-up area is less than 40%, a temporary permit may be issued for a proposed project for a maximum period of five (5) years and renewable every year thereafter. SECTION 170. Payment. The fee imposed in this Article shall be paid to the Municipal Treasurer before the clearance is issued. xxx xxx xxx ARTICLE IV Secretarys Fees SECTION 139. Imposition of Fee. The Municipality shall collect the following fees from every person requesting for copies of official records and documents from any office of this Municipality. a. For every page or fraction thereof Typewritten or computerized (not including the certification and notation) P10.00 b. For each certified copy not exceeding five pages 50.00 In excess of five pages (cost per page) 5.00 c. For certified copies of any paper 50.00 d. Photocopy or any other copy produced by copying machine, per page 2.00 e. Geographic Information System (GIS) (cost per page) 100.00 AScHCD f. Other purposes not mentioned above 20.00 xxx xxx xxx ARTICLE V Local Civil Registry Fees SECTION 142. Imposition of Fees. The Municipality shall collect fees for services rendered by the Local Civil Registrar of this Municipality. a. Marriage Fee 1. Application for Marriage License P300.00 2. Marriage License Fee 150.00 3. Solemnization Fee 250.00 4. Family Planning/Marriage Counselling 150.00 5. Miscellaneous Fee 50.00 b. For registration, annotation/amendments of documents and securing certified copies of documents on file at the Office of the Local Civil Registrar: 1. Legal Separation P500.00 2. Annulment of Marriage 700.00 3. Legitimation 300.00 4. Adoption 300.00 5. Change of name 300.00 6. Naturalization 500.00 7. Guardianship or Custody of Minor 300.00 8. Emancipation of Minors 300.00 9. Judicial Determination of Paternity Affiliation 300.00 10. Voluntary Renunciation/Repatriation of Citizenship 500.00 11. Judicial Order for Correction of Entry 300.00 12. Certified True Copy (Birth, Marriage, Death, etc.) 100.00 13. Other Legal Documentation and Certification 100.00 c. Others 1. Filing Fee For R.A. 9048 a. Correction of Clerical or Typographical Error P1,000.00 b. Change of First Name or Nickname 3,000.00 c. Certificate of Finality 200.00 For R.A. 9255 a. Recording of the Use of Surname of the Father of an Illegitimate Child 200.00 2. Service Fees For R.A. 9048 a. Clerical or Typographical Error 500.00 b. Change of First Name 1,000.00 BREQS (Batch Request Entry System) a. Birth, Death and Marriage Certificate 100.00 b. Annotated or Endorsed Documents Previously Issued 100.00 c. Certificate of No Record of Marriage (CENOMAR) 100.00 d. Certificate of Negative Results 100.00 d. Permit Fee for Cadaver Disposition Burial Permit Fee for Resident P200.00 Burial Permit Fee for Non-resident 500.00 Fee for Exhumation of Cadaver 300.00 Cremation 300.00 Transfer Fee 200.00 xxx xxx xxx ARTICLE VI Property Assessment Service Fee SECTION 146. Imposition of Fees on Property Assessment Services. The Municipality shall collect from any person, requesting for property assessment services and other documents at the Municipal Assessor's Office the following fees: a. Certified Copy of Tax Declaration P100.00 b. Certification of Non-ownership/No Property Holdings 50.00 c. Other Certification 100.00 d. Other documents not listed above for 1st page 50.00 for each succeeding page 20.00 e. Annotation of Tax Declaration and Other Assessment Records 100.00 f. Other RPT 1. For Non-compliance of Sec. 203 of RA 7160 (late filing) 100.00 2. Record Keeping (for building) a. Residential houses with zero-assessed value 100.00 b. Educational institution 100.00 3. Reproduction of Maps 100.00 4. Verification Fee 100.00 5. Registration Fee 100.00 xxx xxx xxx ARTICLE VII Clearance or Certification Fee SECTION 148. Imposition of Fee. The Municipality shall collect, for the issuance of clearance or certification by any office of the municipal government, the following fees: a. For Securing Driver's License P100.00 b. For Entering the Police or Military Service 100.00 c. For Commercial or Business Purpose by Importers or Businessman 200.00 d. For Securing License to Possess Firearms 300.00 e. For Other Purposes not Mentioned Above 100.00 SECTION 149. Exemption. Any clearance/certification requested by a national, local government officials or employees including Barangay Officials are exempted from the provision of this Article. Clearance/Certification officially requested by a competent court or government agency are likewise exempt from payment of the above fees. AcICHD xxx xxx xxx ARTICLE VIII Police Clearance Fee SECTION 151. Imposition of Fee. The Municipality shall collect the following fees for each police clearance certificate issued by the Police Department whenever a law or existing ordinance requires, to wit: a. For employment, scholarship, study grants and other purposes not hereunder specified P100.00 b. For firearms permit application 200.00 c. For change of name 150.00 d. For application for Filipino citizenship 300.00 All renewals of police clearance certificates shall be charged the same rates, except those renewed upon request of the party to whom the same was issued within the calendar year of the issuance which shall be subject to fifty percent (50%) of the service fee paid. xxx xxx xxx ARTICLE IX Medical Certificate Fee SECTION 154. Imposition of Fee. The Municipality shall collect a fee from any person who is required by existing ordinance to undergo a physical examination given by the Municipal Health Officer or his/her duly authorized representative in the amount of One Hundred Pesos (P100.00) before issuance of a medical certificate. SECTION 155. Time of Payment. The service fee shall be paid by the applicant to the Municipal Treasurer before the physical examination is made and the medical certificate is granted. SECTION 156. Administrative Provisions. a. Individuals engaged in an occupation or working in the following establishments, are required to undergo physical and medical examination before they can be employed and once every six (6) months thereafter: 1. Food establishments establishments where food or drinks are manufactured, processed, stored, sold or served. 2. Public swimming or bathing places. 3. Dance schools, dance halls and night clubs include dance and fitness instructor/instructress, GRO, dancers, cooks, bartenders and waiters/waitresses, etc. 4. Tonsorial or beauty establishments include employees of barber shops, beauty parlors, hairdressing and manicuring establishments and figure slenderizing salons/fitness gyms, GRO, dancers, cooks, bartenders and waiters/waitresses, etc. 5. Massage clinics and sauna bath establishments include masseurs, attendants, etc. 6. Hotels, motels and apartelles, lodging, boarding or tenement houses, and condominiums employees. b. Owners, managers, or operators of the establishments shall see to it that their employees shall undergo physical and medical examination from the Municipal Health Officer and secure their medical certificates. c. The Municipal Health Officer shall keep records of the physical and health examination conducted and the copies of medical certificates issued indicating the name of the applicant, the date, and the purpose for which the same was applied for. SECTION 157. Penalty. A fine of Five Hundred Pesos (P500.00) shall be paid by the owner, manager or operator of the establishment for each employee found to be without the necessary medical certificate or imprisonment of five (5) days or both at the discretion of the court." xxx xxx xxx SECTION 2. Repealing Clause. All ordinances, rules and regulations inconsistent with the provisions of this ordinance are hereby repealed or modified accordingly. SECTION 3. Separability Clause. If or any reason, any provision or part of this Code is declared invalid by a court of competent jurisdiction or suspended or revoked by the Department of Finance, such judgment shall not affect the remaining provisions, sections, or parts which shall continue to be in force or in effect. SECTION 4. Effectivity. This ordinance shall take effect upon approval. ENACTED on the 11th day of November 2015 upon the motion of Coun. Ginoclem T. Miranda duly seconded by Coun. Januver H. Tiamson, Coun. Elmer B. Deloritos and Coun. Richard Bryan V. Cruz and unanimously approved. I HEREBY CERTIFY to the correctness of the foregoing resolution. JUANCHO LALIC Acting Secretary to the Sangguniang Bayan ATTESTED: COUN. JO ANNE E. SAGUINSIN Presiding Officer Pro Tempore APPROVED: HON. GERARDO V. CALDERON, M.P.A. Municipal Mayor n Note from the Publisher: Copied verbatim from the official copy.
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