2019 Antipolo City Revenue Code

December 28, 2018 ANTIPOLO CITY ORDINANCE NO. 879-18 AN ORDINANCE ENACTING THE 2019 ANTIPOLO CITY REVENUE CODE INTRODUCED BY: COUN. EDWARD R. O'HARA SPONSORED BY: COMM. ON WAYS AND MEANS WHEREAS , Republic Act No. 7160, otherwise known as the Local Government Code of 1991, underscores the need for all local government units to enact their respective enabling tax ordinance in accordance with the provisions of the said law; HTcADC WHEREAS , the existing tax ordinance of the city need revision and supplementation in order to adjust to the present conditions of the populace; WHEREAS , in order to generate the necessary local revenues to fuel the fuel implementation of the program, projects and activities of the city, it becomes imperative for this Sanggunian to enact a new and comprehensive revenue code; NOW THEREFORE BE IT ENACTED BY THE SANGGUNIANG PANLUNGSOD IN SESSION ASSEMBLED, that: CAIHTE 2019 ANTIPOLO CITY REVENUE CODE CHAPTER/ ARTICLE TITLE Chapter I GENERAL PROVISIONS A Short Title and Scope B Construction of Provisions C Definition of Terms Chapter II CITY TAXES A Real Property Tax B Tax on Idle Lands C Special Levy on Lands D Socialized Housing Tax E Tax on Transfer of Real Property Ownership F Tax on Printing and Publication G Franchise Tax H Professional Tax I Tax on Quarry Resources J Amusement Tax on Admission K Annual Fixed Tax for Every Delivery and Service Motor Vehicle L Annual Fixed Tax for Every Amusement Devices of Amusement Operators and Computer Shops M Graduated Tax on Business N Other Taxes on Business Tax on Mobile Traders Tax on Operators of Public Utility Vehicles Taxes on Ambulant and Itinerant Amusement Operations Tax on Mining Operations Tax on Forest Concessions and Forest Products O Exemptions P Situs of the Tax Q Payment of Business Taxes R Presumptive Income Level Chapter III PERMIT AND REGULATORY FEES A Mayor's Permit Fee on Business B Fees for Sealing and Licensing of Weights and Measures C Building Permit Fees D Permit Fee for Zonal/Locational Clearance E Special Permit to Sell/Serve Liquor F Special Permit to Sell Tobacco and/or Cigarettes G Permit Fee for Tricycle Operation H Permit Fee for Owners/Operators/Licensees/Promoters and Cockpit Personnel I Special Permit for Cockfights J Tourism Fee K Permit Fee for Occupation/Calling Not Requiring Government Examination L Fees on Impounding of Stray Animals M Permit Fee for the Storage of Flammable and Combustible Materials N Permit Fee for Temporary Use of Roads, Streets, Sidewalks, Alleys, Patios, Plazas and Playground O Permit Fee for Excavations P Permit Fee on Film-making Q Permit Fee for Registration of Religious, Civic, Social and Sports Organizations, Clubs, Associations, or Fraternities R Registration Fee in Hauling and Trucking Services S Antenna/Tower Fee T Permits Fees for Signs, Signboards and Advertisement U Regulatory Fees Imposed on All Private Institutions Operating in the City of Antipolo Chapter IV SERVICE FEES A Secretary's Fees B Local Civil Registry Fees C Assessor's Annotation and Certification Fee D Treasurer's Certification Fee E Clearance or Certification Fee F Police Clearance Fee G Sanitary Inspection Fee H Health Certificate Fee I Permit Fees for Cadaver Disposition and Others J Other Health Fees and Charges K Charge for Environmental Protection Fee L City Veterinary Services M AITECH Assessment Fee Chapter V CITY CHARGES A Rentals of Personnel and Real Properties Owned by the City B Rentals Rates for the Use of Facilities and Amenities C Charges for Pay Parking D Traffic Violation Fines/Penalties E City Hospital Service Fees F Cemetery Charges G Market Fees and Charges H Slaughterhouse Fees Chapter VI COMMUNITY TAX Chapter VII GENERAL ADMINISTRATIVE PROVISIONS A Collection and Accounting of City Taxes and Other Impositions B Civil Remedies for Collection of Revenues C Taxpayer's Remedies D Miscellaneous Provisions Chapter VIII GENERAL PENAL PROVISIONS Chapter IX FINAL PROVISIONS REVENUE CODE OF THE CITY OF ANTIPOLO Be it ordained by the Sangguniang Panlungsod of the City of Antipolo, that: aScITE CHAPTER I General Provisions ARTICLE A Short Title and Scope SECTION 1A.01. Short Title . This ordinance shall be known as the "2019 Antipolo City Revenue Code." SECTION 1A.02. Scope and Application . This Code shall govern the levy, assessment, and collection of taxes, fees, charges and other impositions within the territorial jurisdiction of this City. DETACa ARTICLE B Construction of Provisions SECTION 1B.01. Words and Phrases Not Herein Expressly Defined . Words and phrases embodied in this Code not herein specifically defined shall have the same definitions as found in RA 7160, otherwise known as the Local Government Code of 1991. SECTION 1B.02. Rules of Construction . In construing the provisions of this Code, the following rules of construction shall be observed unless inconsistent with the manifest intent of the provisions: HEITAD (a) General Rules . All words and phrases shall be construed and understood according to the common and approved usage of the language; but the technical words and phrases and such other words in this Code which may have acquired a peculiar or appropriate meaning shall be construed and understood according to such technical, peculiar or appropriate meaning. (b) Gender and Number . Every word in the Code importing the masculine gender shall extend to both male and female. Every word importing the singular number shall apply to several persons or things as well; and every word importing the plural number shall extend and be applied to one person or thing as well. (c) Reasonable Time . In all cases where any act is required to be done within the reasonable time, the same shall be deemed to mean such time as may be necessary for the prompt performance of the act. (d) Computation of Time . The time within which an act is to be done as provided in this Code, or in any 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 a Sunday or holiday, in which case the same shall be excluded in the computation and the business day following shall be considered the last day. (e) References . All references to chapters, articles, or sections are to the Chapters, Articles or 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. aDSIHc (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. ARTICLE C Definition of Terms SECTION 1C.01. Definitions . When used in this Code: (a) Business means trade or commercial activity regularly engaged in as a means of livelihood or with a view to profit; (b) Charges refer to pecuniary liability, as rents or fees against persons or property; (c) Cooperative is a duly registered association of persons, with a common bond of interest, who have voluntarily joined together to achieve a lawful, common, social, or economic end, making equitable contributions to the capital required and accepting a fair share of the risks and benefits of the undertaking in accordance with universally accepted cooperative principles; ATICcS (d) Corporations includes partnerships, no matter how created or organized, joint-stock companies, joint accounts (cuentas en participacion) , associations or insurance companies but does not include general professional partnerships and a joint venture or consortium formed for the purpose of undertaking construction projects or engaging in petroleum, coal, geothermal, and other energy operations or consortium agreement under a service contract with the government. General professional partnerships are partnerships 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; (e) 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; (f) Countryside and Barangay Business Enterprise refers to any business entity, association, or cooperative registered under the provisions of RA 6810, otherwise known as Magna Carta for Countryside and Barangay Business Enterprises (Kalakalan 20) ; (g) Fee means a charge fixed by law or ordinance for the regulation or inspection of a business or activity. It shall also include charges fixed by law or agency for the services of a public officer in the discharge of his official duties; ETHIDa (h) Franchise is a right or privilege, affected with public interest that is conferred upon private persons or corporations, under such terms and conditions as the government and its political subdivisions may impose in the interest of public welfare, security and safety; (i) Gross Sales or Receipts include the total amount of money or its equivalent representing the contract price, compensation or service fee, including the amount charged or materials supplied with the services and deposits or advance payments actually received during the taxable quarter for the services performed or to be performed for another person excluding discounts if determinable at the time of sales, sales return, excise tax, and value added tax (VAT); (j) Levy means an imposition or collection of an assessment, tax, fee, charge, or fine; (k) License or Permit is a right or permission granted in accordance with law or by a competent authority to engage in some business or occupation or to engage in some transactions; TIADCc (l) Municipal Waters include not only streams, lakes and tidal waters within the City, not being the subject of private ownership and not comprised within the national parks, public forest, timber lands, forest reserves or fishery reserves; (m) Operator includes the owner, manager, administrator, or any other person who operates or is responsible for the operation of a business establishment or undertaking; (n) Privilege means a right or immunity granted as a peculiar benefit, advantage or favor; (o) Persons mean every natural or juridical being, susceptible of rights and obligations or of being the subject of legal relations; (p) Rental means the value of the consideration, whether in money, or otherwise, given for the enjoyment or use of a thing; (q) Residents refer to natural persons who have their habitual residence in the Province, City, or Municipality where they exercise their civil rights and fulfill their civil obligations, and to juridical persons for which the law or any other provision creating or recognizing them fixes their residence in a particular province, city or municipality. In the absence of such laws, juridical persons are residents or the province, city or municipality where they have their legal residence or principal place of business or where they conduct their principal business or occupation; (r) Revenue includes taxes, fees and charges that a state or its political subdivision collects and receives into the treasury for public purposes; (s) 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; cSEDTC (t) Tax means an enforced contribution, usually monetary in form, levied by the law making body on persons and property subject to its jurisdiction for the precise purpose of supporting governmental needs; (u) Wholesale means a sale where the purchaser buys or imports the commodities for resale to persons other than the end user regardless of the quantity of the transaction. CHAPTER II City Taxes ARTICLE A Real Property Tax SECTION 2A.01. Imposition of the Basic Real Property Tax . There is hereby levied an annual ad valorem tax based on the assessed value of real property, such as lands, buildings, machinery and other improvements affixed or attached to real property located in this City subject to the following rates: AIDSTE A. 1% for Agricultural; B. 1.5% for Residential; C. 2% for Commercial/Industrial. SECTION 2A.02. Additional Levy on Real Property for the Special Education Fund (SEF) . There is hereby levied a one percent (1%) tax on the assessed value of real property which shall be in addition to the basic real property. The proceeds thereof shall accrue exclusively to the Special Education Fund (SEF). SECTION 2A.03. Exemptions . The following are exempted from payment of the basic real property tax and the SEF tax: (a) Real property owned by the Republic of the Philippines or any of its political subdivisions except when the beneficial use thereof has been granted, for consideration or otherwise, to a taxable person; (b) Charitable institutions, churches, and parsonage or convents appurtenant thereto, mosques, non-profit or religious cemeteries and all lands, buildings and improvements actually, directly, and exclusively used for religious, charitable or educational purposes; (c) All machineries and equipment that are actually, directly and exclusively used by local water districts and government-owned or controlled corporations engaged in the supply and distribution of water and/or generation and transmission of electric power; (d) All real property owned by duly registered cooperatives as provided for under RA 6938; and SDAaTC (e) Machinery and equipment used for pollution control and environmental protection. Except as provided herein and pursuant to Section 234 of the LGC, any exemption from payment of real property tax previously granted to, or presently enjoyed by, all persons, whether natural or juridical, including all government-owned or controlled corporations are hereby withdrawn effective January 1, 1992. SECTION 2A.04. Time of Payment . The real property tax herein levied together with the additional levy on real property for the Special Education Fund (SEF) shall be due and payable on the first day of January. The same may, however, at the discretion of the taxpayer, be paid without interest/penalty in four (4) equal installments: the first installment on or before March 31; the second installment, on or before June 30; the third installment, on or before September 30; and the last installment, on or before December 31. AaCTcI Both the basic tax and the additional SEF tax must be collected simultaneously. Payments of real property tax shall first be applied to prior years delinquencies, interests and penalties, if any, and only after said delinquencies are settled may tax payments be credited for the current period. SECTION 2A.05. Tax Discount for Advanced and Prompt Payment . If the basic real property and additional SEF tax are paid on or before the deadlines as provided for in Section 2A.04 of this Code, the taxpayer shall be entitled to a discount of ten percent (10%). If the above mentioned taxes are paid in full before January 1, the taxpayer shall be entitled to twenty percent (20%) tax discount. The above mentioned discount shall only be granted to properties without any delinquency. SECTION 2A.06. Collection and Distribution of Proceeds . The collection of the real property tax with interest thereon and related expenses, and the enforcement of the remedies provided for in this Article or any applicable laws, shall be the responsibility of the City Treasurer. The City Treasurer may deputize the Barangay Treasurer to collect all taxes on real property located in the barangay: Provided, that the Barangay Treasurer is properly bonded for the purpose: Provided, further, that the premium on the bond shall be paid by the City Government. The proceeds of the basic real property tax, including interest thereon, and proceeds from the use, lease or disposition, sale or redemption of property acquired at a public auction, and fifty percent (50%) of the tax paid under protest, in accordance with the provisions of this Article, shall be distributed as follows: acEHCD 1. Seventy percent (70%) shall accrue to the General Fund of the City; 2. Thirty percent (30%) shall be distributed among the component barangays of the City where the property is located in the following manner: a. Fifty percent (50%) shall accrue to the barangay where the property is located. b. Fifty percent (50%) shall accrue equally to all component barangays of this City. The share of the barangay shall be released directly to the Barangay Treasurer on a quarterly basis within five (5) days after the end of each quarter, without need of any further action, and shall not be subject to any lien or holdback for whatever purpose subject to such rules as may be prescribed by the Commission on Audit (COA) for this purpose. The proceeds of the additional one percent (1%) SEF tax shall be automatically released to the City School Board for the operation and maintenance of public schools, construction and repair of school buildings, facilities and equipment, educational research, purchase of books and periodicals, and sports development as determined and approved by the City School Board. EcTCAD SECTION 2A.07. Administrative Provisions . (a) On the Collection of the Real Property Tax 1. Notice of Time for Collection of Tax . The City Treasurer shall, on or before the thirty-first (31st) day of January each year, in the case of basic real property tax and the additional tax for the SEF or on any other date to be prescribed by the Sangguniang Panlungsod in the case of any other tax levied under this Article, post the notice of the dates when the tax may be paid without interest at a conspicuous and publicly accessible place at the City Hall. Said notice shall likewise be published in a newspaper of general circulation in the locality once a week for two (2) consecutive weeks. 2. Payment under Protest . a. No protest shall be entertained unless the taxpayer first pays the tax. There shall be annotated on the tax receipts the words "paid under protest." The protest in writing must be filed within thirty (30) days from payment of the tax to the City Treasurer who shall decide the protest within sixty (60) days from receipt. b. Fifty percent (50%) of the tax paid under protest shall be held in trust by the City Treasurer. The other fifty percent (50%) shall form part of the proceeds to be distributed in accordance with Sec. 2A.06 of this Code. c. In the event that the protest is finally decided in favor of the taxpayer, the amount or portion of the tax protested shall be refunded to the protester, or applied as tax credit against his existing or future tax liability. SDHTEC d. In the event that the protest is denied or upon lapse of the sixty (60)-day period prescribed in subparagraph a., the taxpayer may, within sixty (60) days from receipt of the written notice of assessment, appeal to the City Board of Assessment Appeals by filing a petition under oath in the standard form prescribed therefor, together with copies of the tax declaration and such affidavits or documents in support of the appeal. 3. Repayment of Excessive Collection . When as assessment of basic real property tax, or any tax levied under this Article, is found to be illegal or erroneous and tax is accordingly reduced or adjusted, the taxpayer may file a written claim for refund or credit for taxes and interests with the City Treasurer within two (2) years from the date the taxpayer is entitled to such reduction or adjustment. HSAcaE The City Treasurer shall decide the claim for tax refund or credit within sixty (60) days from receipt thereof. In case the claim for tax refund or credit is denied, the taxpayer, may within sixty (60) days from the date of receipt of the written notice of assessment, appeal to the City Board of Assessment Appeals by filing a petition under oath in the standard form prescribed therefor, together with copies of the tax declaration and such affidavits or documents in support of the appeal. 4. Notice of Delinquency in the Payment of the Real Property Tax . a. When the real property tax or any other tax imposed under this Article becomes delinquent, the City Treasurer shall immediately cause a notice of the delinquency to be posted at the main entrance of the hall and in a publicly accessible and conspicuous place in each barangay. The notice of delinquency shall also be published once a week for two (2) consecutive weeks, in a newspaper of general circulation in the city. b. Such notice shall specify the date upon which the tax became delinquent and shall state that personal property may be distrained to effect payment. It shall likewise state that at any time before the distraint of personal property, payment of tax with surcharges, interests, and penalties may be made in accordance with Sec. 2A.08 of this Code, and unless the tax, surcharges and penalties are paid before the expiration of the year for which the tax is due, except when the notice of assessment or special levy is contested administratively or judicially, the delinquent real property will be sold at public auction, and the title to the property will be vested in the purchaser, subject, however, to the right of the delinquent owner of the property or any person having legal interest therein to redeem the property within one (1) year from the date of sale. AScHCD 5. Remedies for the Collection of Real Property Tax . For the collection of the basic real property tax and any other levied under this Article , the City may avail of the remedies by administrative action through levy on real property and sale of real property by public auction or by judicial action. 6. City Government's Lien . The basic real property tax and any other tax levied under this Article constitutes alien on the property subject to tax, superior to all liens, charges or encumbrances in favor of any person, irrespective of the owner or possessor thereof, enforceable by administrative or judicial action, and may only be extinguished upon payment of the tax and related interests and expenses. HESIcT 7. Levy on Real Property . After the expiration of the time required to pay the basic real property tax or any other tax levied under this Article, real property subject to such tax may be levied upon through issuance of a warrant on or before, or simultaneously with the institution of the civil action for the collection of the delinquent tax. The City Treasurer when issuing a warrant of levy shall prepare a duly authenticated certificate showing the name of the delinquent owner of the property or person having legal interest therein, the description of the property, the amount of tax due and the interest thereon. The warrant shall operate with the force of a legal execution throughout the City. The warrant shall be mailed to or served upon the delinquent owner of the real property of person having legal interest therein, or in case he is out of the country or cannot be located to the administrator or occupant of the property. At the same time, written notice of the levy with the attached warrant shall be mailed to or served upon the City Assessor and Register of Deeds of the City, who shall annotate the levy on the tax declaration and certificate of title of the property, respectively. The levying officer shall submit a report on the levy to the Sangguniang Panlungsod within ten (10) days after receipt of the warrant by the owner of the property or person having legal interest therein. 8. Penalty for Failure to Issue and Execute Warrant . Without prejudice to criminal prosecution under the Revised Penal Code and other applicable laws, the City Treasurer or his deputy who fails to issue or execute the warrant of levy within one (1) year from the time the tax becomes delinquent or within thirty (30) days from the date of issuance thereof, or who is found guilty of abusing the exercise thereof in an administrative or judicial proceeding shall be dismissed from the service. AcICHD 9. Advertisement and Sale . Within thirty (30) days after the service of the warrant of levy, the City Treasurer shall proceed to publicly advertise for sale or auction the property or a usable portion thereof as may be necessary to satisfy the tax delinquency and expenses of sale. The advertisement shall be affected by posting a notice at the main entrance of the city hall, and in a publicly accessible and conspicuous place in the barangay where the property is located, and by publication once a week for two (2) consecutive weeks in a newspaper of general circulation in the city. The advertisement shall specify the amount of the delinquent tax, the interest due thereon and expenses of sale, the date and place of sale, the name of the owner of the real property or person having legal interest therein, and a description of the property to be sold. At any time before the date fixed for the sale, the owner of the real property or person having legal interest therein may stay the proceedings by paying the delinquent tax, the interest due thereon and the expenses of sale. The sale shall be held either at the main entrance of the city hall, or on the property to be sold, or at any other place as specified in the notice of sale. Within thirty (30) days after the sale, the City Treasurer or his deputy shall make a report of the sale to the Sangguniang Panlungsod and which shall form part of his records. The City Treasurer shall likewise prepare and deliver to the purchaser a certificate of sale which shall contain the name of the purchaser, a description of the property sold, the amount of the delinquent tax, the interest due thereon, the expenses of sale and a brief description of the proceedings. Provided, however, that proceeds of the sale in excess of the delinquent tax, the interest due thereon, and the expenses of sale shall be remitted to the owner of the real property or person having legal interest therein. TAIaHE The City Treasurer may advance an amount sufficient to defray the cost of collection through the remedies provided for in this Article, including the expenses of advertisement and sale. 10. Redemption of Property Sold . Within one (1) year from the date of sale, the owner of the delinquent real property or person having legal interest therein, or his representative, shall have the right to redeem the property upon payment to the City Treasurer of the amount of the delinquent tax, including the interest due thereon, and the expenses of sale from the date of delinquency to the date of sale, plus interest of two percent (2%) per month on the purchase price from the date of redemption. Such payment shall invalidate the certificate of sale issued to the purchaser and the owner of the delinquent real property or person having legal interest therein shall be entitled to a certificate of redemption which shall be issued by the City Treasurer or his deputy. ICHDca From the date of sale until the expiration of the period of redemption, the delinquent real property shall remain in possession of the owner or person having legal interest therein who shall be entitled to the income and other fruits thereof. The City Treasurer or his deputy, upon receipt from the purchaser of the certificate of sale, shall forthwith return to the latter the entire amount paid by him plus interest of two percent (2%) per month. Thereafter, the property shall be free from lien of such delinquent tax, interest due thereon and expenses of sale. 11. Final Deed to Purchaser . In case the owner or person having legal interest therein fails to redeem the delinquent property as provided herein, the City Treasurer shall execute a deed conveying to the purchaser said property, free from lien of the delinquent tax, interest due thereon and expenses of sale. The deed shall briefly state the proceedings upon which the validity of the sale rests. cDHAES 12. Purchase of Property by the City 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 real property tax and the related interest and cost of sale, the City Treasurer conducting the sale shall purchase the property in behalf of the City Government to satisfy the claim and within two (2) days thereafter shall make a report of the proceedings which shall be reflected upon the records of his office. It shall be the duty of the Register of Deeds upon registration with his office of any such declaration of forfeiture to transfer the title of the forfeited property to the City without the necessity of an order from a competent court. Within one (1) year from the date of such forfeiture, the owner of the delinquent real property or person having legal interest therein, or his representative, shall have the right to redeem the property upon payment to the City Treasurer the full amount of the real property tax and the related interest, and the costs of sale. If the property is not redeemed as provided herein, the ownership thereof shall be fully vested to the City. TCAScE 13. Resale of Real Estate Taken for Taxes, Fees or Charges . The Sangguniang Panlungsod may, through a separate ordinance and upon notice of not less than twenty (20) days, sell and dispose of the real property acquired under the preceding subsection at public auction. The proceeds of the sale shall accrue to the General Fund of the City. 14. Further Distraint or Levy . Levy may be repeated if necessary until the full amount due, including all expenses, is collected. 15. Collection of Real Property Tax Through the Courts . The City Government may enforce the collection of the basic real property tax or any tax levied under this article by civil action in any court of competent jurisdiction. The following civil action shall be filed by the City Treasurer within the period prescribed in subsection (c) 21 of Sec. 2A.08. a. The City Treasurer shall furnish the City Legal Office a certified statement of delinquency who, within fifteen (15) days after receipt, shall file the civil action in the name of the City, the proper court of competent jurisdiction. The jurisdiction of the court is determined by the amount sought to be recovered exclusive of interests and costs. Thus, where the delinquent tax due does not exceed Ten Thousand Pesos (P10,000.00) the competent court is the City Trial Court and where the amount is in excess of Ten Thousand Pesos (P10,000.00), the proper court is the Regional Trial Court. b. Where cognizable in an inferior court, the action must be filed in the City where the delinquent property is located. Where the Regional Trial Court has jurisdiction, the plaintiff LGU shall file the complaint in the City where the property is situated. c. In both cases, that is, where the claim is either cognizable by an inferior court or by the Regional Trial Court, the City Treasurer shall furnish the City Legal Officer the exact address of the defendant where he may be served with summons. 16. Action Assailing Validity of Tax Sale . No court shall entertain action assailing the validity of any sale at public auction of real property or rights therein under this Article until the taxpayer shall have deposited with the court the amount for which the real property was sold, together with interest of two percent (2%) per month from the date of sale to the time of the institution of the action. The amount so deposited shall be paid to the purchaser at the auction sale if the deed is declared invalid but it shall be refunded to the depositor if the action fails. Neither shall any court declare a sale at public auction invalid by reason of irregularities or informalities in the proceedings unless the substantive right of the delinquent owner of real property or the person having legal interest therein have been impaired. ITAaHc 17. Payment of Delinquent Taxes on Property Subject of Controversy . In any action involving the ownership or possession of, or succession to, real property, the court may motu proprio or upon representation of the City Treasurer or his deputy, award such ownership, possession or succession to any party to the action upon payment to the court of the taxes with interest due on the property and all other costs that may have accrued, subject to the final outcome of the action. 18. Treasurer to Certify Delinquencies Remaining Uncollected . The City Treasurer or his deputy shall prepare a certified list of all real property tax delinquencies which remained uncollected or unpaid for at least one (1) year in his jurisdiction, and a statement of the reason or reasons for such non-collection or non-payment, and shall submit to the Sangguniang Panlungsod on or before the thirty-first (31st) of December of the year immediately succeeding the year in which the delinquencies were incurred, with a request for assistance in the enforcement of the remedies for collection provided herein. cSaATC (b) Special Provisions . 1. Condonation or Reduction of Real Property Tax and Interest . In case of a general failure of crops or substantial decrease in the price of agricultural or agri-based products, or calamity in the City, the Sangguniang Panlungsod by ordinance passed prior to the first (1st) day of January of any year and upon recommendation of the Local Disaster Coordinating Council, may condone or reduce, wholly or partially, the taxes and interest thereon for the succeeding year or years in the City affected by the calamity. 2. Condonation or Reduction of Tax by the President of the Philippines . The President of the Philippines may, when public interest so requires, condone or reduce the real property tax and interest for any year in the City. 3. Duty of Register of Deeds and Notaries Public to Assist the City Assessor . It shall be the duty of the Register of Deeds and Notaries Public to furnish the City Assessor with copies of all contracts selling, transferring, or otherwise conveying, leasing, or mortgaging real property received by, or acknowledged before them. 4. Insurance Companies to Furnish Information . Insurance companies are hereby required to furnish the City Assessor copies of any contract or policy insurance on buildings, structures and improvements insured by them or such other documents which may be necessary for the proper assessment thereof. CHTAIc 5. Fees in Court Actions . As provided for in Sec. 280 of the Local Government Code, all court actions, criminal or civil, instituted at the instance of the City Treasurer shall be exempt from the payment of court and sheriff's fees. 6. Fees in Registration of Papers or Documents on Sale of Delinquent Real Property to City . As provided for in Section 281 of the Local Government Code, all certificates, documents, and papers covering the sale of delinquent property to the City if registered in the Registry of Property, shall be exempt from the documentary stamp tax and registration fees. 7. Real Property Assessment Notices or Owner's Copies of Tax Declarations to be Exempt from Postal Charges or Fees . As provided for in Sec. 282 of the Local Government Code, all real property assessment notices or owner's copies of tax declaration sent through mails by the assessor shall be exempt from the payment of postal charges or fees. cHDAIS 8. Sale and Forfeiture before Effectivity of this Code . Tax delinquencies incurred, and sales and forfeitures of delinquent real property effected, before the effectivity of this Code shall be governed by the provisions of applicable ordinance or laws then in force. SECTION 2A.08. Interests on Unpaid Real Property Tax . Failure to pay the real property tax or any other tax levied under this Article upon the expiration of the periods as provided in Sec. 2A.05, shall subject the taxpayer to the payment of interest at the rate of two percent (2%) per month on the unpaid amount or a fraction thereof, until the delinquent tax shall have been fully paid. In no case shall the total interest on the unpaid tax or portion thereof exceed thirty-six (36) months. SECTION 2A.09. Penalties for Omission of Property from Assessment or Tax Rolls by Officers and Other Acts . Any officer charged with the duty of assessing a real property who willfully fails to assess or who intentionally omits from the assessment or tax roll any real property which he knows to be taxable, or who willfully or negligently under-assesses any real property, or who intentionally violates or fails to perform in any duty imposed upon him by law relating to the assessment of taxable real property shall, upon conviction, be punished by a fine of not less than One thousand pesos (P1,000.00) nor more than Five thousand pesos (P5,000.00), or by imprisonment of not less than one (1) nor more than six (6) months, or both such fine and imprisonment, at the discretion of the court. The same penalty shall be imposed upon any officer charged with the duty of collecting the tax due on real property who willfully or negligently fails to collect the tax and institute the necessary proceedings for the collection of the same. EATCcI Any other officer required in this Article to perform acts relating to the administration of the real property tax or to assist the assessor or treasurer in such administration, who willfully fails to discharge such duties shall, upon conviction, be punished by a fine of not less than Five hundred pesos (P500.00) nor more than Five thousand pesos (P5,000.00) or imprisonment of not less than one (1) month nor more than six (6) months, or both such fine and punishment, at the discretion of the court. SECTION 2A.10. Penalties for Delaying Assessment of Real Property and Assessment Appeals . Any government official who intentionally and deliberately delays the assessment of real property or the filing of any appeal against its assessment shall, upon conviction, be punished by a fine of not less than Five hundred pesos (P500.00) nor more than Five thousand pesos (P5,000.00) or imprisonment of not less than one (1) month nor more than six (6) months, or both such fine and punishment, at the discretion of the court. SECTION 2A.11. Penalties for Failure to Dispose the Delinquent Real Property at Public Auction . The City Treasurer who fails to dispose of delinquent real property at public auction in compliance with the pertinent provisions of this Article, or any other local official whose acts hinder the prompt disposition of delinquent real property at public auction shall, upon conviction, be subject to a fine of not less than One thousand pesos (P1,000.00) nor more than Five thousand pesos (P5,000.00), or by imprisonment of not less than one (1) nor more than six (6) months, or both such fine and imprisonment, at the discretion of the court. ISHCcT ARTICLE B Tax on Idle Lands SECTION 2B.01. Idle Lands, Coverage . For purposes of real property taxation, idle lands shall include the following: a.) Idle Agricultural Land. Any land classified as agricultural that covers an area of more than one (1) hectare, but more than fifty per cent (50%) of its total area is uncultivated or unimproved by the owner of the property or person having legal interest therein, shall be considered idle. b.) Idle Non-Agricultural Land. Non-agricultural land that covers an area of more than One Thousand (1,000) square meters, located in the City, one half (1/2) of which remain unutilized or unimproved by the owner of the property or person having legal interest therein on the date of inspection shall be classified as idle. c.) Residential Subdivision Lots. Regardless of land area, residential lots in subdivisions duly approved by proper authorities, whether or not the ownership of which has been transferred to individual owners, which are unutilized or unimproved, shall be considered idle. DHITCc SECTION 2B.02. Imposition of Tax . There is hereby levied an annual tax on idle lands at the staggered rate indicated below of the assessed value of the property which shall be in addition to the basic real property tax. Tax Year Idle Land Tax Rate 2018 2% 2019 2% 2020 3% 2021 4% 2022 5% SECTION 2B.03. Exemptions . The idle land tax shall not apply to the following: a) Clean and well maintained lots . If the vacant lot, although without fence, but is well kept and maintained, clean cultivated and tilled. However, in the event that the lot becomes dirty and unkempt, retagging shall be automatically be applied. b) Lots Exempted by the City Government . The City Government may exempt idle lands from the additional levy by reason of force majeure , civil disturbance, natural calamity, or any cause or circumstances which physically or legally prevents the owner of the property or person having legal interest therein from improving, utilizing or cultivating the same. CAacTH c) Lots with informal settlers . Lots illegally occupied by informal settlers, creating a circumstance which prevents the declared owner to introduce improvement, development or cultivation on the land, shall be exempted from the imposition of the idle land tax. d) Newly acquired lots . Lands that have been acquired and/or purchased within the last three (3) years upon inspection with reference to the Deed of Sale. However, after the three (3)-year grace period, shall be subject to automatic relisting/retagging. e) Lots with on going development . Lands with on going development or construction or improvements (both major and OLI) that contributes to the land's productivity. If there is a considerable delay in project completion, the land shall remain exempted provided that construction is continuous. In the event that the construction activity is halted, and improvements to the land remain unusable according to purpose, a maximum of two (2) years for major improvements or one (1) year for OLI is given to resume construction. cEaSHC If however the landowner or any person with legal interest thereon fails to resume construction within the period specified above, and the structure/s remain/s unusable according to purpose, the exemption shall be automatically lifted. f) Properties with fences . Properties properly fenced by the landowner or any person with legal interest therein; provided that the fence covers the entire perimeter of the property. The fence should at least be three (3) meters in height and built of cement or galvanized metal sheet or a combination of both and should be properly painted. g) Properties used as Parking Lot . Properties used as parking lots even if it is not fenced in accordance with 2B.03 (f), provided that the parking lot has a fence. h) Cultivated Lots . 1. Lots with agricultural plants. Lands classified as agricultural planted with either permanent or perennial seasonal crops with at least 50% of the land's area planted. A land development use plan shall be submitted by the land owner or any person with legal interest therein. IAETDc 2. Lots used for hydroponics or other modern or experimental methods of planting. Lands classified as agricultural lands on which at least 50% of the total land area is utilized for hydroponics or other modern or experimental methods of planting. A land development use plan shall be submitted by the land owner or any person with legal interest therein. i) Lots for industrial, commercial, recreational and right of way use . If the vacant lot is used for commercial or industrial purposes, but still no permanent structure is erected thereon, the actual use will be applied provided that proper use business licensing is obtained. If the vacant lot, although without fence nor any structure thereon, is used for recreational activities by the public or homeowners' association, and verified by the government agency concerned that the lot is actually being used for public recreational activities such as basketball court, playground and the like. If the vacant lot is proved to be used as right of way, road lot, alley, street lot, bikeways, footpath, easement, creek, open space, canal and LRT path, transmission line, automatic untagging shall apply. CTIEac The owner or his authorized representative shall apply for the untagging/delisting of his property from being classified as "idle land" at the City Assessor's Office. All requirements such as building permit, fencing permit, certifications and colored photographs of subject property must be submitted within thirty (30) days from the date of the receipt of the idle land evaluation notice as supporting documents to the application, which shall be checked and evaluated by the City Assessor's Office. SECTION 2B.04. Collection and Accrual of Proceeds . The annual tax on idle lands shall be collected at the same time and in the same manner as that of the basic real property tax. The proceeds shall accrue to the General Fund of the City. SECTION 2B.05. Listing of Idle Lands by the Assessor . The City Assessor shall make and keep an updated record of idle lands located within his area of jurisdiction. For purposes of collection, the City Assessor shall furnish a copy thereof to the City Treasurer who shall notify, on the basis of such record, the owner of the property or person having legal interest therein of the imposition of the additional tax. DcHSEa ARTICLE C Special Levy on Lands SECTION 2C.01. Special Levy; Its Meaning . Special levy is a form of taxation based on the benefit principle. The land upon which it is imposed is supposed to have derived some special benefits in terms of higher values from the improvements introduced by the government. SECTION 2C.02. Imposition of Levy . A special levy is hereby imposed on the lands specially benefited by public works projects or improvements funded by the city at a rate of not exceeding sixty percent (60%) the actual cost of such projects and improvements, including the cost of acquiring land and such other real property in connection therewith. SECTION 2C.03. Exemptions . The special levy shall not apply to lands owned by: (a) The Republic of the Philippines or any of its political subdivisions except when the beneficial use thereof has been granted for consideration or otherwise to a taxable person. (b) Charitable institutions, churches, parsonages or convents appurtenant thereto, and all lands exclusively used for religious, charitable or educational purposes; and; SaCIDT (c) Duly registered cooperatives as provided for under RA 6938. The special levy shall not also apply to the remainder of the land portions of which have been donated to the city for the construction of such projects or improvements. SECTION 2C.04. Time of Payment . The special levy shall be paid within the quarter following the effectivity of the ordinance imposing such levy. SECTION 2C.05. Connection and Accrual of Proceeds . Collection of special levy on land shall be the responsibility of the City Treasurer. The proceeds shall accrue to the General Fund of the City. SECTION 2C.06. Administrative Provisions . (a) Fixing the Amount of Special Levy . The special levy authorized herein shall be apportioned, computed, and assessed according to the assessed valuation of the lands affected as shown by the books of the City 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 City Assessor shall forthwith proceed to determine the annual amount of special levy assessed against each parcel of land comprised within the area especially benefited and shall send to each landowner a written notice thereof by mail, personal service or publication in appropriate cases. SCaITA (b) Taxpayer's Remedies against Special Levy . Any owner of real property affected by a special levy or any person having a legal interest therein may, within sixty (60) days from the date of receipt of the written notice of assessment of the special levy, appeal to the City Board of Assessment Appeals by filing a petition under oath in the form for the purpose, together with copies of the tax declarations and such affidavits or documents in support of the appeal. ARTICLE D Socialized Housing Tax SECTION 2D.01. Definition . When used in this article: (a) Socialized housing refers to housing programs and projects covering houses and lots or homelots only duly undertaken by the government and private sector for the underprivileged and homeless citizens which shall include sites and services development, long-term financing, liberalized terms on interest payments, and such other benefits in accordance with the provisions of the Urban Development and Housing Act of 1992. (b) Urban areas refer to all cities regardless of their population density and to municipalities with a population density of at least five hundred (500) persons per square kilometer. SECTION 2D.02. Exemptions . The following are exempted from the socialized housing tax: cHECAS (a) Those included in the coverage of RA 6657, otherwise known as the Comprehensive Agrarian Reform law; (b) Those actually used for national defense and security of the state; (c) Those used, reserved or otherwise set aside for government offices, facilities and other installations whether owned by the National Government, its agencies and instrumentalities, including government-owned or controlled corporations, or by the local government units. Provided, however, that the lands herein mentioned, or portions thereof, which have not been used for the past ten (10) years from the effectivity of RA 7279 shall be covered by this tax. (d) Those used or set aside for parks, reserves for flora and fauna, forests and watersheds, and other areas necessary to maintain ecological balance or environmental protection, as determined and certified by the proper government agency and; (e) Those actually and primarily used for religious, charitable, or educational purposes, cultural and historical sites, hospitals and health centers, and cemeteries or memorial parks. aTHCSE SECTION 2D.03. Imposition of Tax . There is hereby imposed a socialized housing tax at the rate of one-half percent (0.05%) on the assessed value of lands in urban areas in excess of five hundred thousand pesos (PhP500,000.00). SECTION 2D.04. Collection and Accrual of Proceeds . The fixed tax on socialized housing shall be collected at the same time and in the same manner as that of the basic real property tax. The proceeds of the additional socialized housing tax shall accrue to the Urban Development and Housing Program of the City. SECTION 2D.05. Administrative Provisions . The City Assessor shall keep an updated record of vacant lands in urban areas within his jurisdiction with assessed values in excess of Five Hundred Thousand Pesos (P500,000.00) . For purposes of collection, the City Treasurer shall notify , on the basis of such record, the owner of the property or person having legal interest therein of the imposition of the additional tax. SECTION 2D.06. Term of Effectivity . The effectivity of the special assessment hereby imposed shall be for a period of five (5) years. The imposition shall be collected for the years 2020 until 2025. SECTION 2D.07. Tax Credit . Taxpayers dutifully paying the special assessment tax as imposed by this Code shall enjoy a tax credit. The tax credit may be availed of only after five (5) years of continuous payment and the taxpayer must be in good standing as certified by the City Treasurer and the City Assessor. AHDacC The tax credit to be granted shall be equivalent to the total amount of the special assessment paid by the property owner which shall be given as follows: 1. 6th year 20% 2. 7th year 20% 3. 8th year 20% 4. 9th year 20% 5. 10th year 20% Furthermore, only the registered owners may avail of the tax credit and may not be continued by the subsequent property owners even if they are buyers in good faith, heirs or possessors of a right in whatever legal capacity over the subject property. ARTICLE E Tax on Transfer of Real Property Ownership SECTION 2E.01. Imposition of Tax . There is hereby levied a tax on the sale, donation, barter, or on any other mode of transferring ownership or title of real property at the rate of seventy-five percent (75%) of one percent (1%) of the total consideration involved in the acquisition of the property or the fair market value in case the monetary consideration involved in the transfer is not substantial, whichever is higher. cAaDHT The fair market value as used herein shall be that reflected in the prevailing schedule of fair market values enacted by the Sangguniang Panlungsod. SECTION 2E.02. Exemptions . The sale, transfer or other disposition of real property pursuant to RA 6657 shall be exempt from this tax. SECTION 2E.03. Time of Payment . It shall be the duty of the seller, donor, transferor, executor or administrator to pay the tax herein imposed within 60 days from the date of the execution of the deed or from the date of the decedent's death. SECTION 2E.04. Administrative Provisions . (a) The Registrar of Deeds of the City shall, before registering any deed, require the presentation of the evidence of payment of this tax. The City Assessor shall likewise make the same requirement before canceling an old tax declaration and issuing a new one. (b) Notaries Public shall furnish the City Treasurer with a copy of any deed transferring ownership or title to any real property within thirty (30) days from the date of notarization. IDSEAH ARTICLE F Tax on Printing and Publication SECTION 2F.01. Imposition of Tax . There is hereby levied a tax at the rate of seventy-five percent (75%) of one percent (1%) of the gross annual receipts for the preceding calendar year on the business of persons engaged in the printing and/or publication of books, cards, posters, leaflets, handbills, certificates, receipts, pamphlets, and others of similar nature. In the case of a newly started business, the tax shall be one-twentieth (1/20) of one percent (1%) of the capital investment, In the succeeding calendar year, regardless of when the business started to operate, the tax shall be based on the gross receipts for the preceding calendar year, or any fraction thereof, as provided herein. SECTION 2F.02. Exemptions . The receipts from the printing and/or publishing of books or other reading materials prescribed by the Department of Education, as school texts or references shall be exempt from the tax herein imposed. SECTION 2F.03. Time of Payment . The tax imposed in this Article shall be due and payable in quarterly installments to the City Treasurer, within the first twenty (20) days following each quarter. In the case of a newly-started business, the tax shall be paid before the business starts to operate. HCaDIS ARTICLE G Franchise Tax SECTION 2G.01. Definition . When used in this Article, franchise is a right or privilege, affected with public interest which is conferred upon private persons or corporation, under such terms and conditions as the government and its political subdivision may impose in the interest of public welfare, security and safety. SECTION 2G.02. Imposition of Tax . There is hereby imposed a tax on business enjoying a franchise tax, at a rate of seventy-five percent (75%) of one percent (1%) of the gross annual receipts, which shall include both cash sales and sales on account realized during the preceding calendar year within this Province, excluding the territorial limits of the City. In the case of a newly started business, the tax shall be one-twentieth (1/20) of one percent (1%) of the capital investment. In the succeeding calendar year, regardless of when the business started to operate, the tax shall be based on the gross receipts for the preceding calendar year, or any fraction thereof, as provided herein. The capital investment to be used as basis of the tax of a newly started business as herein provided shall be determined in the following manner. aCIHcD (a) If the principal office of the business is located in the City, the paid-up capital stated in the articles of incorporation in case of corporations, or in any similar document in case of other types of business organization, shall be considered as capital investment. (b) In the case of a branch or sales office located in the City which commences business operations during the same year as the principal office but which is located in another locality, the paid-up capital referred in (a) shall mean the amount of the capital investment made for the said branch or sales office. (c) Where the newly started business is a branch or sales office commencing operations at a year later than that of the principal office, capital investment shall mean the total funds invested in the branch or sales office. SECTION 2G.03. Exemptions . The term businesses enjoying franchise shall not include holders of certificates of public convenience for the operation of public vehicles for reason that such certificates are not considered as franchises. SECTION 2G.04. Time of Payment . The tax imposed in this Article shall be due and payable on or before January 20 or in quarterly installments to the City Treasurer, within the first twenty (20) days following each quarter. In the case of a newly-started business, the tax shall be paid before the business starts to operate. AHCETa ARTICLE H Professional Tax SECTION 2H.01. Imposition of Tax . There is hereby imposed an annual professional tax on each person engaged in the exercise or practice of his profession requiring government examination at the rate of Three hundred pesos (P300.00) SECTION 2H.02. Coverage . Professionals who passed the bar examinations, or any board or other examinations conducted by the Professional Regulation Commission (PRC) shall be subject to the professional tax. SECTION 2H.03. Exemption . Professionals exclusively employed in the government shall be exempt from the payment of this tax. SECTION 2H.04. Payment of the Tax . The professional tax shall be paid before any profession herein specified can be lawfully pursued. A line of profession does not become exempt even if conducted with some other profession for which the tax has been paid. SECTION 2H.05. Time of Payment . The professional tax shall be payable annually, on or before the thirty-first (31st) day of January of each year to the City Treasurer. Any person first beginning to practice a profession after the month of January must, however, pay the full tax before engaging therein. SECTION 2H.06. Place of Payment . Every person legally authorized to practice his profession in this Province shall pay to the City where he maintains his principal office in case he practices his profession in several places. cHaCAS SECTION 2H.07. Administrative Provisions . (a) A person who paid the professional tax shall be entitled to practice his profession in any part of the Philippines. (b) The City Treasurer before accepting payment of the tax, shall require the presentation of the valid Professional Licenses issued by the Professional Regulations Commission (PRC). (c) Any individual or corporation employing a person subject to the professional tax shall require payment by that person of the tax on his profession before employment and annually thereafter. (d) Any person subject to the professional tax shall write in deeds, receipts, prescriptions, reports, books of account, plans and designs, surveys and maps, as the case may be, the number of the official receipt issued to him. SECTION 2H.08. Surcharge for the Late Payment . Failure to pay the tax imposed in this article within the time required shall subject the tax payer to a surcharge of twenty five (25%) of the tax due, such surcharge to be paid at the same time and in the same manner as the original tax due. SECTION 2H.09. Interest on Unpaid Tax . In addition to the surcharge imposed in the preceding section, there shall be imposed an interest of two per cent (2%) per month upon the unpaid amount from the due date until the tax is fully paid. Provided, that the total interest on the unpaid amount or portion thereof shall not exceed thirty six (36) months. ScHADI ARTICLE I Tax on Quarry Resources SECTION 2I.01. Imposition of Tax . Any person, association, corporation or partnership who has been granted a permit to quarry by the City Mayor shall pay a tax based on the fair market value per cubic meter of ordinary stones, sand, gravel, earth and other quarry resources such as but not limited to marl, marble, granite, cinder, basalt, tuff, and rock phosphate extracted at the rate of five percent (5%) from private lands and ten percent (10%) from public lands or from beds of lakes, rivers, streams, creeks and other waters. SECTION 2I.02. Time of Payment . The tax shall be paid before the quarry resources are moved from the place where they are extracted. SECTION 2I.03. Distribution of Proceeds . The proceeds of the tax on quarry resources shall be distributed as follows: a. 30% to the Province; b. 30% to the City; c. 40% to the Barangay where the resources are extracted. SECTION 2I.04. Exemption . Any persons, corporations, or associations already subjected to this kind of tax imposed by the Province shall be exempt from paying the tax imposed by this article. DACcIH ARTICLE J Amusement Tax on Admission SECTION 2J.01. Definitions . When used in this Article: (a) Amusement is a pleasurable diversion and entertainment. It is synonymous to relaxation, avocation, pastime or fun. (b) Amusement Places include theaters, cinemas, concert halls, circuses, and other places of amusement where one seeks admission to entertain oneself by viewing the shows or performances. SECTION 2J.02. Imposition of Tax . There is hereby levied a tax to be collected from the proprietors, lessees, or operators of theaters, cinemas, concert halls, circuses, boxing stadia, and other places of amusement at the rate of ten per cent (10%) of the gross receipts from admission fees. aICcHA SECTION 2J.03. Manner of Computing Tax . In the case of theaters or cinemas, the tax shall first be deducted and withheld by their proprietors, lessees, or operators and paid to the City Treasurer before the gross receipts are divided between said proprietors, lessees, or operators and the distributors of the cinematographic films. SECTION 2J.04. No Exemption . The holding of operas, concerts, dramas, recitals, painting and art exhibitions, flower shows, musical programs, literary and oratorical presentations, except pop, rock or similar concerts shall not be exempted from the payment of the tax herein imposed, subject however to the guidelines imposed by the Department of Finance. SECTION 2J.05. Time and Place of Payment . The amusement tax on admission herein imposed shall be due and payable by the proprietor, lessee or operator concerned, within the first twenty (20) days of the month next following that for which they are due to the City Treasurer before the gross receipts are divided between the proprietors, lessees, or operator and the distributors of the cinematographic films. In the case of itinerant operators of similar modes of amusement, the tax herein prescribed shall be paid immediately after the last full show or performance. SECTION 2J.06. Administrative Provisions . (a) Filing of Return . Upon payment of the tax due, the proprietors, lessees, or operators of theaters, cinemas, concert halls, circuses, boxing stadia, and other places of amusement, shall attach a true and complete sworn return showing the gross receipts from admission fees during the preceding month. HSCATc (b) Forms of Tickets . The proprietor, lessee or operator of an amusement place where payment of a fee is required for admission, shall provide for himself with tickets which shall be serially numbered indicating therein the name of the amusement place and the admission price. The serial number must be printed on both ends of tickets such that when divided into two upon being presented for admission, the serial number shall appear on both parts. The gatekeeper shall drop one-half of the torn ticket in a locked box or receptacle and the other half to be returned to the customer. The box or receptacle shall only be opened in the presence of a representative from the Office of the City Treasurer. (c) Registration of Tickets . All admission tickets which shall be sold to the public must first be registered with the Office of the City Treasurer and shall be stamped with the seal of said office. It shall be unlawful for any proprietor, operator and lessee of an amusement place to keep on his possession or have unregistered tickets in the amusement place. (d) Verification of Tickets . The City Mayor or City Treasurer shall, whenever they deem it necessary for the good of the service, post their duly authorized inspectors at the gates of amusement places for the purpose of verifying all tickets sold thereat. EHaASD Said duly authorized inspectors shall have access to all admission tickets being sold to the public from opening time of the amusement place up to closing time. SECTION 2J.07. Surcharge of the Late Payments, Failure to File Return or Filing of Fraudulent Return . Failure to pay the tax imposed herein within the required time; failure to file a return and remit the taxes withheld within the time required or filing of fraudulent return shall subject the tax payer to a surcharge of twenty five percent (25%) of the amount of tax due, and an interest of 2% per month, maximum of thirty six (36) months. Such surcharge to be paid at the same time and in the same manner as the original tax due without prejudice to the imposition of other penalties prescribed in the code. ARTICLE K Annual Fixed Tax for Every Delivery and Service Motor Vehicle SECTION 2K.01. Imposition of Tax . There is hereby imposed an annual fixed tax for every truck, van or any motor vehicle used for business purposes by manufacturers, producers, wholesalers, dealers or retailers in the delivery or distribution of distilled spirits, fermented liquors, soft-drinks, cigar and cigarettes, and other products as may hereafter be determined by the Sangguniang Panlungsod, to sales outlets, or consumers, whether directly or indirectly, within the City in the amount of Seven hundred fifty pesos (P750.00). IDTSEH Annual fees for any motorized tricycles used in the delivery or distribution of any product or for servicing business in the amount of Five Hundred Pesos (Php500.00) per unit, and motorcycle shall pay Two Hundred Fifty Pesos (Php250.00). SECTION 2K.02. Exemption . The manufacturers, producers, wholesalers, dealers, and retailer referred to in the preceding sections shall be exempt from the payment of the peddler's tax in the sale of any merchandise or article of commerce imposable by the City. SECTION 2K.03. Time and Place of Payment . The tax imposed in this Article shall accrue on the first day of January and shall be paid to the City Treasurer within the first twenty (20) days of January. ARTICLE L Annual Fixed Tax for Every Amusement Devices of Amusement Operators and Computer Shops SECTION 2L.01. Imposition of Tax . There is hereby imposed an annual fixed tax for every amusement device used by amusement places and computer shops, and other devices as may hereafter be determined by the Sangguniang Panlungsod within the City in the amount of Two Hundred Pesos (PhP200.00). DaIAcC SECTION 2L.02. Time and Place of Payment . The tax imposed in this Article shall accrue on the first day of January and shall be paid to the City Treasurer within the first twenty (20) days of January. ARTICLE M Graduated Tax on Business SECTION 2M.01. Definitions . When used in this Article: (a) Advertising Agency includes all persons who are engaged in the business of advertising for others by means of billboards, posters, placards, notices, signs, directories, pamphlets, leaflets, handbills, electric or neon lights, airplanes, balloons or other media, whether in pictorial or reading form; (b) Agricultural Products include the yield of the soil, such as corn, rice, wheat, rye, hay, coconut, 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; SICDAa The phrase "whether in their original form or not" refers to the transformation of said products by the farmer, fisherman, producer or owner through the application of processes to preserve or otherwise to prepare said products for the market such as freezing, drying, salting, smoking, or stripping for purposes of preserving or otherwise preparing said products for the market; to be considered an agricultural product whether in its original form or not, its transformation must have been undertaken by the farmer, fisherman, producer or owner. Agricultural products as defined include those that undergo not only simple but even sophisticated processes employing advanced technological means in packaging like dressed chicken or ground coffee in plastic bags or styropor or other packaging materials intended to process and prepare the products for the market. The term by-products shall mean those materials which in cultivation or processing of an article remain over, and which are still of value and marketable, like copra cake from copra or molasses from sugar cane; (c) Amusement is a pleasurable diversion and entertainment. It is synonymous to relaxation, avocation, pastime, or fun; TAacHE (d) 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 performance; (e) 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 law, or rules and regulations thereunder; (f) Brewer includes all persons who manufacture fermented liquors of any description for sale or delivery to others but does not include manufacturers of tuba, basi, tapuy or similar domestic fermented liquors, whose daily production does not exceed two hundred gauge liters; (g) Business Agent includes all persons who act as agents of others in the transaction of business with any public officer, as well as those who conduct collecting, advertising, employment, or private detective agencies; (h) Cabaret/Dance Hall includes any place or establishment where dancing is permitted to the public in consideration of any admission, entrance, or any other fee paid, on or before, or after the dancing, and where professional hostesses or dancers are employed; (i) Capital Investment is the capital that a person employs in any undertaking, or which he contributes to the capital of a partnership, corporation, or any other juridical entity or association in a particular taxing jurisdiction; (j) Carinderia/Eatery refers to any public eating place where food already cooked are served at a price; DHIcET (k) Cockpit includes any place, compound, building or portion thereof, where cockfights are held, whether or not money bets are made on the results of such cockfights; (l) Contractor includes persons, natural or juridical, whose activity consists essentially of the sale of all kinds of services for a fee, regardless of whether or not the performance of the service calls for the exercise or use of the physical or mental faculties of such contractor or his employees; (m) Dealer means one whose business is to buy and sell merchandise, goods and chattels as a merchant; (n) Importer means any person who brings articles, goods, wares or merchandise of any kind or class into the Philippines from abroad for unloading therein, or which after entry are consumed herein or incorporated into the general mass of property in the Philippines. In case of tax-free articles, brought or imported into the Philippines by persons, entities or agencies exempt from tax which are subsequently sold, transferred or exchanged in the Philippines to non-exempt private persons or entities, the purchaser or recipient shall be considered the importer thereof; HDICSa (o) Manufacturer includes every person who, by physical or chemical process, alters the exterior texture or form or inner substance of any such raw materials or 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 such raw material or manufactured or partially manufactured products so as to reduce its marketable shape or prepare it for any of the use of industry, or who by any such process, combines any raw material or manufactured products with other materials or products of the same or of different kinds and in such manner that the finished products of such process or manufacture can be put to a special use or uses to which such raw material or manufactured or partially manufactured in their original condition could not have been put, and who in addition, alters such raw material or manufactured or partially manufactured products, or combines the same to produce such finished products for the purpose of their sale or distribution to others and for his own use for consumption; (p) Marginal Farmer or Fisherman refers to individuals engaged in subsistence farming or fishing which shall be limited to the sale, barter or exchange of agricultural or marine products produced by himself and his immediate family and whose annual net income from such farming or fishing does not exceed Fifty Thousand Pesos (Php50,000.00) or the poverty line established by NEDA for the particular region or locality, whichever is higher; HcDSaT (q) Motor Vehicle means any vehicle propelled by any power other than muscular power using the public roads, but excluding road rollers, trolley cars, street sweepers, sprinklers, lawn mowers, bulldozers, graders, forklifts, amphibian trucks, and cranes if not used on public roads, vehicles that run only on rails or tracks, tractors, trailers, and traction engines of all kinds used exclusively for agricultural purposes; (r) Peddler means any person who, either for himself or on commission, travels from place to place and sells his goods or offers to sell and deliver the same; (s) Public Market refers to any place, building, or structure of any kind designated as such by the local board or council, except public streets, plazas, parks, and the like; IDaEHC (t) Rectifier comprises every person who rectifies, purifies, or refines distilled spirits or wines by any process other than by original or continuous distillation from mash, wort, wash, sap, or syrup through continuous closed vessels and pipes until the manufacture thereof is complete. Every wholesale or retail liquor dealer who has in his possession any still or mash tub, or who keeps any other apparatus for the purpose of distilling spirits, or in any manner refining distilled spirits, shall also be regarded as a rectifier and as being engaged in the business of rectifying; (u) Restaurant refers to any place which provides food to the public and accepts orders from them at a price. This term includes caterers; (v) Refreshment Parlors refers to any place which offer fast food to the public at a price not categorized as restaurant, eatery or carinderia, such as fastfood establishments, cafes, cafeterias; (w) Retail means a sale where the purchaser buys the commodity for his consumption, irrespective of the quantity of the commodity sold; (x) Warehouse/Motorpool any building or portion thereof where goods, wares, merchandise, articles or other personal property are received and stored. Strictly a place for the storage of merchandise or commodities, motor vehicles, and machineries . A warehouse that accept orders or issues sales invoices shall be considered a branch or sales office; ASTcaE (y) Wholesale means a sale where the purchaser buys or imports the commodities for resale to persons other than the end user regardless of the quantity of the transaction. SECTION 2M.02. Imposition of Tax . There is hereby imposed on the following persons who establish, operate, conduct or maintain their respective business within the City a graduated business tax in the amounts hereafter prescribed: (a) On manufacturers, assemblers, repackers, processors, brewers, distillers, rectifiers, and compounders or liquors, distilled spirits, and wines or manufacturers of any article of commerce of whatever kind or nature. In accordance with the following schedule: DTCSHA FROM TO LESS THAN ANNUAL TAX QUARTERLY TAX 10,000.00 245.00 61.25 10,000.00 15,000.00 330.00 82.50 15,000.00 20,000.00 450.00 112.50 20,000.00 30,000.00 660.00 165.00 30,000.00 40,000.00 990.00 247.50 40,000.00 50,000.00 1,235.00 308.75 50,000.00 75,000.00 1,980.00 495.00 75,000.00 100,000.00 2,475.00 618.75 100,000.00 150,000.00 3,300.00 825.00 150,000.00 200,000.00 4,125.00 1,031.25 200,000.00 300,000.00 5,775.00 1,443.75 300,000.00 500,000.00 8,250.00 2,062.50 500,000.00 750,000.00 12,000.00 3,000.00 750,000.00 1,000,000.00 15,000.00 3,750.00 1,000,000.00 2,000,000.00 20,625.00 5,156.25 2,000,000.00 3,000,000.00 24,750.00 6,187.50 3,000,000.00 4,000,000.00 29,700.00 7,425.00 4,000,000.00 5,000,000.00 34,650.00 8,662.50 5,000,000.00 6,500,000.00 36,560.00 9,140.00 6,500,000.00 and above 50% of 1% 1.25% OF 1% Note: The rate of 50% of 1% shall be applied to the amount of gross sales or receipts in excess of PhP6,500,000.00. 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 other than those enumerated under paragraph (c) of this Article. cDSAEI (b) On wholesalers, distributors, or dealers in any article of commerce of whatever kind or nature in accordance with the following schedules: FROM TO LESS THAN ANNUAL TAX QUARTERLY TAX 1,000.00 27.00 6.75 1,000.00 2,000.00 49.00 12.25 2,000.00 3,000.00 75.00 8.75 3,000.00 4,000.00 108.00 27.00 4,000.00 5,000.00 150.00 37.50 5,000.00 6,000.00 180.00 45.00 6,000.00 7,000.00 214.00 53.50 7,000.00 8,000.00 247.00 61.50 8,000.00 10,000.00 280.00 70.00 10,000.00 15,000.00 330.00 82.50 15,000.00 20,000.00 412.00 103.00 20,000.00 30,000.00 495.00 123.75 30,000.00 40,000.00 660.00 165.00 40,000.00 50,000.00 990.00 247.50 50,000.00 75,000.00 1,485.00 371.50 75,000.00 100,000.00 1,980.00 495.00 100,000.00 150,000.00 2,805.00 701.25 150,000.00 200,000.00 3,630.00 907.50 200,000.00 300,000.00 4,950.00 1,237.50 300,000.00 500,000.00 6,600.00 1,650.00 500,000.00 750,000.00 9,900.00 2,475.00 750,000.00 1,000,000.00 13,200.00 3,300.00 1,000,000.00 2,000,000.00 15,000.00 3,750.00 2,000,000.00 and above 60% of 1% 15% of 1% NOTE: The rate of 60% of 1% should be applied to the amount of gross sales or receipts in excess of PhP2,000,000.00. The businesses enumerated in paragraph (a) above shall no longer be subject to the tax on wholesalers, distributors, or dealers provided in this Article. CScTED (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 (e) of this Article: (1) Rice and Corn; (2) Wheat or cassava flour, meat, dairy products, locally manufactured, processed or preserved food, sugar, salt and agricultural marine, and fresh water products, whether in their original state or not; (3) Cooking oil and cooking gas, LPG/Kerosene; (4) Laundry soap, detergents, and medicine; (5) Agricultural implements, equipment and post-harvest facilities, fertilizers, pesticides, insecticides, herbicides and other farm inputs; EDCcaS (6) Poultry feeds and other animal feeds; (7) School supplies; and (8) Cement. For purposes of this provision, the term exporters shall refer to those who are principally engaged in the business of exporting goods and merchandise, as well as manufacturers and producers whose goods or products are both sold domestically and abroad. The amount of export sales shall be excluded from the total sales and shall be subject to the rates not exceeding one half (1/2) of the rates prescribed under paragraphs (a), (b), and (d) of this Article. (d) Exporters/Importers Importers or exporters shall be taxed either under manufacturer, contractor, retailer or wholesaler, depending on how the business is conducted or operated as provided in the Code. (e) On retailers. cDCEIA Amount of Gross Sales/Receipts for the Preceding Calendar Year Amount of Tax per Annum P400,000.00 or less 3.0% More than P400,000.00 1.5% Note: The rate of 1.5% shall be applied to the amount of gross sales or receipts in excess of PhP400,000.00. However, barangays shall have the exclusive power to levy taxes on stores, or retailers with fixed business establishments, whose gross sales or receipts of the preceding calendar year does not exceed Fifty Thousand Pesos (P50,000.00) subject to existing laws and regulations. (f) On contractors and other independent contractors, in accordance with the following schedule: ISHaCD FROM TO LESS THAN ANNUAL TAX QUARTERLY TAX 5,000.00 40.00 10.00 5,000.00 10,000.00 92.00 23.00 10,000.00 15,000.00 156.00 39.00 15,000.00 20,000.00 247.00 61.75 20,000.00 30,000.00 412.00 103.00 30,000.00 40,000.00 577.00 144.25 40,000.00 50,000.00 825.00 206.25 50,000.00 75,000.00 1,320.00 330.00 75,000.00 100,000.00 1,980.00 495.00 100,000.00 150,000.00 2,970.00 742.50 150,000.00 200,000.00 3,960.00 990.00 200,000.00 250,000.00 5,445.00 1,361.25 250,000.00 300,000.00 6,930.00 1,732.50 300,000.00 400,000.00 9,240.00 2,310.00 400,000.00 500,000.00 12,375.00 3,093.75 500,000.00 750,000.00 13,875.00 3,468.75 750,000.00 1,000,000.00 15,375.00 3,843.74 1,000,000.00 2,000,000.00 17,250.00 4,312.50 2,000,000.00 and above 75% of 1% 18.75% of 1% Note: The rate of 75% of 1% shall be applied to the amount of gross sales or receipts in excess of PhP2,000,000.00. For purposes of this section, the tax on general engineering, general building, and specialty contractors shall initially be based on the total contract price. DHESca (g) Banks and other financial institutions, shall be taxed at the rate of seventy-five percent (75%) of one percent (1%) for banks and seventy-five percent (75%) of one percent (1%) for 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. All other income and receipts not herein enumerated shall be excluded in the computation of the tax. (h) On restaurants and other eating establishments Such as but not limited to cafs, cafeterias, ice cream or refreshment parlors, carinderias, soda, fountains, food caterers, fast food canteens and snacks counters shall be taxed based on the following: cDTACE Amount of Gross Sales/Receipts for the Preceding Calendar Year Amount of Tax per Annum P400,000.00 or less 2.4% More than P400,000.00 1.2% The rate of 1.2% shall be applied to the amount of gross sales or receipts in excess of P400,000.00. (i) On peddlers engaged in the sale of any merchandise or article of commerce, at the rate of Seventy-five pesos (P75.00) per peddler annually. (j) Operators and owners of private cemeteries and memorial parks shall be taxed at the rate of three percent (3%) of the gross sales or receipts of the preceding calendar year. TEHIaD (k) Proprietors, lessors and operators of shopping centers and private markets shall be taxed at the rate of three percent (3%) of the gross sales or receipts of the preceding calendar year. (l) Proprietors, lessors and operators of hotels, motels, inns, pension houses, appartels, boarding and other lodging houses shall be taxed at the rate of three percent (3%) of the gross sales or receipts of the preceding calendar year. (m) Amusement Places cockpits, bars, beer gardens, cocktail lounges, pub-houses, dance halls and similar establishments, concert halls, day and/or night clubs and super clubs, KTV, videoke, karaoke and other sing-along establishments; comedy bars; theaters and lounges. Resort and like, billiard or pool halls, bowling establishments, golf and driving ranges, skating rinks, tennis courts, gymnasiums, pelota and squash courts, and off front on betting stations. Circuses, carnivals, fun houses and the like, including those providing amusement devices or machines, merry-go-rounds, rollers coasters, ferris wheels, side shows, swing, shooting galleries, and the like, and coliseums, theaters and cinema houses shall be taxed at the rate of three percent (3%) of the gross sales or receipts of the preceding calendar year. cCHITA (n) On any business not otherwise specified in the preceding paragraphs shall be taxed at the rate of 2.2% of the gross sales or receipts of the preceding calendar year, such as, but not limited to the following: 1. Dealers, distributors, and retailer of fermented liquors, distilled spirits, wines, tuba and the like, dealers, distributors and retailers of imported wines; and dealers, wholesalers and retailers of tobacco leaf; 2. Other lessors; 3. Sellers, dealers, agents, developers of real estate (land, subdivisions, building and other taxable real properties); and 4. Others. ARTICLE N Other Taxes on Business Tax on Mobile Traders SECTION 2N.01. Definition . When used in this Article: A Mobile Trader is a person, who either for himself or commission, travels from place to place and sells his goods or sells and offers to deliver the same, using a vehicle. Subsumed in this definition are rolling stores, portable stores, and similar arrangements. DETACa SECTION 2N.02. Imposition of Tax . There is hereby imposed an annual tax at the rate of one percent (1%) on the gross receipts of Mobile Traders. SECTION 2N.03. Time of Payment . The tax shall be paid upon the issuance of the Mayor's Permit to do business in the City. SECTION 2N.04. Administrative Provisions . The City Treasurer shall determine the taxable gross receipts by applying the Presumptive Income Level (PIL) Technique provided in this Code, and thereafter assess and collect the tax due. Tax on Operators of Public Utility Vehicles SECTION 2N.05. Imposition of Tax . There is hereby imposed a tax on operators of public utility vehicles maintaining booking office, terminal, or waiting station for the purpose of carrying passengers from this City under a certificate of public convenience and necessity or similar franchises: Rate may be determined by computing estimated earning per day x 300 days x rate not to exceed 2% of gross receipts SECTION 2N.06. Time of Payment . The tax shall be paid within the first twenty (20) days of January of each year. CScaDH Tax on Ambulant and Itinerant Amusement Operators SECTION 2N.07. Imposition of Tax . There is hereby imposed a tax on ambulant and itinerant amusement operators during fiestas and fairs at the following rates: Type of Amusement Amount of Fee Circus, carnivals, or the like per day P200.00/day Merry-Go-Round, roller coaster, ferris wheel, swing, shooting gallery and other similar contrivances per day P150.00/day Sports contest/exhibitions per day P500.00/day SECTION 2N.08. Time of Payment . The tax herein imposed shall be payable before engaging in such activity. Tax on Mining Operations SECTION 2N.09. Definitions . When used in this Section: (a) Minerals refer to naturally occurring inorganic substances (found in nature) whether in solid, liquid, gaseous or any intermediate state. (b) Mineral Products shall mean things produced and prepared in a workable state by simple treatment processes such as washing or dying but without undergoing any chemical change or process or manufacturing by the lessee, concessionaire or owner of mineral lands. TaDCEc (c) Quarry Resources means any common stone or other common mineral substances such as but not restricted to marble, granite, volcanic cinders, basalt, tuff, and rock phosphate. SECTION 2N.11. n Situs of the Tax . Payment of the tax shall be made to the City which has jurisdiction over the mining area. In case the area transcends two (2) or more local government units, payment shall be made to the municipality having the largest area. SECTION 2N.12. Exclusion . Extraction of the following are excluded from the coverage of the tax levied herein: (a) Mineral Products such as ordinary stones, sand, gravel, earth and other quarry resources; (b) Indigenous petroleum such as mineral oil, hydrocarbon gas, bitumen, crude asphalt, mineral gas and all other similar or naturally associated substances. SECTION 2N.13. Time of Payment . The tax shall be paid once within the first twenty (20) days of January or in quarterly installments within the first twenty (20) days of January, April, July, and October of each year. aHSTID SECTION 2N.14. Administrative Provisions . (a) The City Treasurer shall keep a registry of mining operators on which all instruments concerning mining rights, such as acquisition, sub-lease, operating agreements, transfers, assignments, condonment, cancellation and others, are recorded. (b) It shall be the duty of every lessee, owner, or operator to make a true and complete return setting forth the quantity and the actual market value of the minerals or mineral products or quarry resources to be removed. SECTION 2N.15. Liability to Real Property Tax . Any person, grantee, concessionaire who shall undertake and execute mining operations (exploration development and commercial utilization) of certain mineral deposits existing within the mining area shall be subject/liable to real property tax. SECTION 2N.16. Payment of Mayor's Permit and Other Regulatory Fees . Mayor's Permit and other regulatory fees shall be collected before the start of the mining operation of a mining company pursuant to Sections 147 and 151 of the LGC and as implemented under a duly-enacted revenue code of the LGU concerned. cDEHIC Tax on Forest Concessions and Forest Products SECTION 2N.17. Definitions . When used in this Section: (a) Forest Products means timber, pulp-wood/chipwood, firewood, fuel wood and minor forest products such as bark, tree tops, resins, gum, wood, oil, honey, beeswax, nipa, rattan or other forest growth such as grass, shrub, and flowering plants, the associated water, fish, scenic, historical, recreational, and geologic resources in forest lands. (b) Forest Lands include the public forest, the permanent forest or the forest reserves, and forest reservations. SECTION 2N.18. Time of Payment . The tax shall be paid once within the first twenty (20) days of January or in quarterly installments within the first twenty (20) days of January, April, July, and October of each year. ARTICLE O Exemptions SECTION 2O.01. Exemption . Business engaged in the production, manufacture, refining, distribution of oil, gasoline, and other petroleum products shall not be subject to any local tax imposed under Article A and Article B. CDHaET Delivery trucks, vans or vehicles used by manufacturers, producers, wholesalers, dealers or retailers enumerated under Section 141 of R.A. 7160 shall be exempt: from the peddlers tax herein imposed. The tax herein imposed shall be payable within the first twenty (20) days of January. An individual who will start to peddle merchandise or articles of commerce after January 20 shall pay the full amount of the tax before engaging in such activity. ARTICLE P Situs of Tax SECTION 2P.01. Situs of the Tax . (a) For purposes of collection of the business tax under the "situs" of the tax law, the following definition of terms and guidelines shall be strictly observed: 1. Principal Office the head or main office of the businesses appearing in the pertinent documents submitted to the Securities and Exchange Commission, or the Department of Trade and Industry (DTI), or other appropriate agencies as the case may be. The City or municipality specifically mentioned in the articles of the incorporation or official registration papers as being the official address or said principal office shall be considered as the situs thereof. ISCDEA In case there is a transfer or relocation of the principal office to another City or Municipality, it shall be the duty of the owner, operator or manager of the business to give due notice of such transfer or relocation to the local chief executives of the cities or municipalities concerned within fifteen (15) days after such transfer or relocation is effected. 2. Branch or Sales Office a fixed place in a locality which conducts operations of the businesses as an extension of the principal office. However, offices used only as display areas of the products where no stocks or items are stored for sale, although orders for the products may be received thereat, are not branch or sales offices as herein contemplated. A warehouse which accepts orders and/or issues sales invoices independent of a branch with sales office shall be considered as a sales office. 3. Warehouse a building utilized for the storage of products for sale and from which goods or merchandise are withdrawn for delivery to customers or dealers, or by persons acting on behalf of the business. TaCEHA 4. Plantation a tract of agricultural land planted with trees or seedlings whether fruit bearing or not, uniformly spaced or seeded by broadcast methods or normally arranged to allow highest production. For purpose of this Article, inland fishing ground shall be considered as plantation. 5. Experimental Farms agricultural lands utilized by a business or corporation to conduct studies, tests, researches or experiments involving agricultural, agri-business, marine or aquatic livestock, poultry, dairy and other similar products for the purpose of improving the quality and quantity of goods and products. However, on-site sales of commercial quantity made in experimental farms shall be similarly imposed the corresponding tax under paragraph (b), Article 2P.01 of this Ordinance. (b) Sales Allocation: 1. All sales made in a locality where there is branch or sales office or warehouse shall be recorded in said branch or sales office or warehouse and the tax shall be payable to the city or municipality where the same is located. EDCTIa 2. In cases where there is no such branch, sales office, plant or plantation in the locality where the sale is made, the sale shall be recorded in the principal office along with the sale made by said principal office and the tax shall accrue to the City or municipality where said principal office is located. 3. In cases where there is a factory, project office, plant or plantation in pursuit of business, thirty percent (30%) of all sales recorded in the principal office shall be taxable by the City or municipality where the principal office is located and seventy percent (70%) of all sales recorded in the principal office shall be taxable by the City or municipality where the factory, project office, plant or plantation is located. The sales allocation in (a) and (b) above shall not apply to experimental farms. LGUs where only experimental farms are located shall not be entitled to the sales allocation herein provided for. 4. In case of a plantation located in a locality other than that where the factory is located, said seventy percent (70%) sales allocation shall be divided as follows: Sixty percent (60%) to the City or municipality where the factory is located; and Forty percent (40%) to the City or municipality where the plantation is located. acHTIC 5. In cases where there are two (2) or more factories, project offices, plants or plantations located in different localities, the seventy percent (70%) sales allocation shall be pro-rated among the localities where such factories, project offices, plants and plantations are located in proportion to their respective volumes of production during the period for which the tax is due. In the case of project offices of services and other independent contractors, the term production shall refer to the costs of projects actually undertaken during the tax period. 6. The foregoing sales allocation under par. (4) hereof shall be applied irrespective of whether or not sales are made in the locality where the factory, project office, plant or plantation is located. In case of sales made by the factory, project office, plant or plantation, the sale shall be covered by paragraphs (1) or (2) above. 7. In case of manufacturers or producers which engage the services of an independent contractor to produce or manufacture some of their products, the rules on situs of taxation provided in this article as clarified in the paragraphs above shall apply except that the factory or plant and warehouse of the contractor utilized for the production or storage of the manufacturer's products shall be considered as the factory or plant and warehouse of the manufacturer. ADCIca 8. All sales made by the factory, project office, plant or plantation located in this City shall be recorded in the branch or sales office which is similarly located herein, and shall be taxable by this City. In case there is no branch or sales office or warehouse in this City, but the principal office is located therein, the sales made in the said factory shall be taxable by this City along with the sales made in the principal office. (c) Port of Loading the City or municipality where the port of loading is located shall not levy and collect the tax imposable under Article M, Chapter 2 of this Ordinance unless the exporter maintain in said City or municipality its principal office, a branch, sales office, warehouse, factory, plant or plantation in which case the foregoing rule on the matter shall apply accordingly. (d) Route Sales sales made by route trucks, vans or vehicles in this city where a manufacturer, producer, wholesaler, maintains a branch or sales office or warehouse shall be recorded in the branch or sales office or warehouse and shall be taxed herein. This City shall tax the sales of the products withdrawn by route trucks from the branch, sales office or warehouse located herein but sold in another locality. ScaCEH ARTICLE Q Payment of Business Taxes SECTION 2Q.01. Payment of Business Taxes . (a) The taxes imposed under Section 2M.02 of this Ordinance shall be payable for every separate or distinct establishment or place where the business subject to the tax is conducted and one line of business does not become exempt by being conducted with some other businesses for which such tax has been paid. The tax on a business must be paid by the person conducting the same. (b) In cases where a person conducts or operates two (2) or more of the businesses mentioned in Section 2M.02 of this Ordinance which are subject to the same rate of imposition, the tax shall be computed on the combined total gross sales or receipts of the said two (2) or more related businesses. ACTIHa (c) In cases where a person conducts or operates two (2) or more businesses mentioned in Section 2M.02 of this Ordinance which are subject to different rates of imposition, the taxable gross sales or receipts of each business shall be reported independently and tax thereon shall be computed on the basis of the pertinent schedule. SECTION 2Q.02. Accrual of Payment . Unless specifically provided in this Article, the taxes imposed herein shall accrue on the first day of January of each year. SECTION 2Q.03. Time of Payment . The tax shall be paid once within the first twenty (20) days of January or may be paid in quarterly installments within the first twenty (20) days of January, April, July, and October of each year. The Sangguniang Panlungsod, through a resolution, may, for a justifiable reason or cause, extend the time for payment of such taxes without surcharges or penalties, but only for a period not exceeding six (6) months. SECTION 2Q.04. Surcharge for the Late Payment and Interest on Unpaid Taxes . Failure to pay the tax imposed in this article within the time required shall subject the taxpayer to a surcharge of twenty five percent (25%) of the outstanding amount of tax due. Such surcharge to be paid at the same time and in the same manner as the original tax due. In addition to the surcharge imposed herein, there shall be imposed an interest of two percent (2%) per month from the date it is due until it is fully paid. Provided, that in no case shall the total interest on the unpaid amount or portion thereof shall not exceed thirty six (36) months. TIEHDC Where an extension of the 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 aforementioned shall be collected on the unpaid amount from the date it becomes originally due until fully paid. SECTION 2Q.05. Administrative Provisions . (a) Requirement . Any person who shall establish, operate or conduct any business, trade or activity mentioned in this Chapter in this City shall first obtain a Mayor's Permit and pay the fee therefor and the business tax imposed under the pertinent Article. Operating without Mayor's Permit is a sufficient ground for closure of a business. (b) Issuance and Posting of Official Receipt . The City Treasurer shall issue an official receipt upon payment of the business tax. Issuance of the said official receipt shall not relieve the taxpayer of any requirement imposed by the different departments of this City. Every person issued an official receipt for the conduct of a business or undertaking shall keep the same conspicuously posted in plain view at the place of business or undertaking. If the individual has no fixed place of business or office, he shall keep the official receipt in his person. The receipt shall be produced upon demand by the City Mayor, City Treasurer, or their duly authorized representatives. HCSAIa (c) Invoices or Receipt . All persons subject to the taxes on business shall, for each sale or transfer of merchandise or goods, or for services rendered, valued at Twenty-Five Pesos (P25.00) or more at any one time, prepare and issue sales or commercial invoices and receipts serially numbered in 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 requirement of the Bureau of Internal Revenue for determination of national internal revenue taxes shall be sufficient for purposes of this Code. (d) Sworn Statement of Gross Receipts or Sales . Operators of business subject to the taxes on business shall submit a sworn statement of the capital investment before the start of their business operations and upon application for a Mayor's permit to operate the business. Upon payment of the tax levied in this Chapter, any person engaged in business subject to the business tax paid based on gross sales and/or receipts shall submit a sworn statement of his gross sales/receipts for the preceding calendar year or quarter in such manner and form as may be prescribed by the City Government. Should the taxpayer fail to submit a sworn statement of gross sales or receipts, due among others to his failure to have a book of accounts, records or subsidiaries for his business, the City Government, through the Business Permit and Licensing Office (BPLO) 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. ACcaET (e) Submission of Certified Income Tax Return Copy . All persons who are granted a permit to conduct an activity or business and who are liable to pay the business tax provided in this Code shall submit a certified photocopy of their income tax returns (ITR) on or before April 30 of each year. The deficiency in the business tax arising out of the difference in gross receipts or sales declared in the application for Mayor's Permit/Declaration of gross sales or receipts and the gross receipts or sales declared in the ITR shall be payable on or before May 20 of the same year with interest at the rate of ten percent (10%) corresponding to the two percent (2%) per month from January to May. Payments of the deficiency tax made after May 20 shall be subject to the twenty-five percent (25%) surcharge and two percent (2%) interest for every month counted from January up to the month payment is made. (f) Issuance of Certification . The City Treasurer may, upon presentation or satisfactory proof that the original receipt has been lost, stolen or destroyed, issue a certification to the effect that the business tax has been paid, indicating therein, the number of the official receipt issued, upon payment of a fee of One Hundred Pesos (P100.00). CaSAcH (g) Transfer of Business to Other Location . Any business for which a City 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 City without payment of additional tax during the period for which the payment of the tax was made. The taxpayer must notify the City Government about the transfer within 30 days after the transfer of location. Failure to do so will make the notices sent to the previous address as valid service. (h) Retirement of Business . 1. Any person natural or juridical, subject to the tax on business under Article M, Chapter II of this Ordinance shall, upon termination of the business, submit a sworn statement of the gross sales or receipts for the current calendar year within thirty (30) days following the closure. Any tax due shall first be paid before any business or undertaking is fully terminated. For the purposes hereof, termination shall mean that business operations are stopped completely. Any change in ownership, management and/or name of the business shall not constitute termination as herein contemplated. Unless stated 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 the LGU concerned for record purposes in the course of the renewal of the permit or license to operate the business. SaIEcA The City Government 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 followed: a. The Business Permit and Licensing Office (BPLO) shall assign every application for the termination or retirement of business to an inspector in his office who shall go to address of the business on record to verify if it is really not operating. If the inspector finds that the business is simply placed under a new name, manager and/or new owner, the BPLO shall recommend to the City Mayor the disapproval of the application of the termination or retirement of said business; IaHDcT b. Accordingly, the business continues to become liable for the payment of all taxes, fees, and charges imposed thereon under existing local tax ordinance; and c. In addition, in the case of a new owner to whom the business was transferred by sale or other form of conveyance, said new owner shall be liable to pay the tax or fee for the business and shall secure a new Mayor's permit therefor. 2. In case it is found that the retirement or termination of the business is legitimate and the tax paid during the current year be less than the tax due for the current year based on the gross sales or receipts, the difference in the amount of the tax shall be paid before the business is considered officially retired or terminated. 3. The permit issued to a business retiring or terminating its operation shall be surrendered to the City Government who shall forthwith cancel the same and record such cancellation in his books. CcSTHI ARTICLE R Presumptive Income Level SECTION 2R.01. Presumptive Income Level . The City Government through its Finance Committee shall prepare a stratified schedule of "presumptive income level" to approximate the gross receipt of each business classification. SECTION 2R.02. The Presumptive Income Level (PIL) of gross receipts shall be used to validate the gross receipts declared by taxpayers and/or for establishing the taxable gross receipts where no valid data is otherwise available. CHAPTER III Permit and Regulatory Fees ARTICLE A Mayor's Permit Fee on Business SECTION 3A.01. Mayor's Permit . All persons doing business within the City of Antipolo are required to obtain a Mayor's Permit for the privilege of conducting such business. DEIHAa SECTION 3A.02. Imposition of Fee . There shall be collected an annual fee for the issuance of a Mayor's Permit to operate a business, pursue an occupation or calling, or undertake an activity within the city. For purpose of the Mayor's Permit Fee, the following categories of business size are hereby adopted: CATEGORY AGGREGATE AREA UTILIZED NUMBER OF EMPLOYEES COTTAGE Below 300 sq. m. 1-10 SMALL 300 sq.m. to 499 sq.m. 11-50 MEDIUM 500 sq.m. to 999 sq.m. 51-150 LARGE 1,000 sq.m. and above 151 and above BUSINESS CATEGORY IMPOSED RATE COTTAGE 1,000.00 SMALL 4,000.00 MEDIUM 7,000.00 LARGE 10,000.00 The basis for the imposition shall depend on the area utilized and the number of employees whichever is higher and applicable. SDTIaE SECTION 3A.03. Business Plates and Annual Stickers . A corresponding business plate and an annual sticker shall be issued together with the Mayor's Permit. PARTICULARS FEES Business Plate 500.00 Annual Sticker 100.00 The issued business plate shall have an effectivity of three (3) years. Lost plate can be replaced upon presentation of an Affidavit of Loss and payment of Five Hundred Pesos (PhP500.00). SECTION 3A.04. Time and Manner of Payment . The fee for the issuance of a Mayor's Permit shall be paid to the City Treasurer upon application approval before any business or undertaking can be lawfully begun or pursued and within the first twenty (20) days of January of each year in case of renewal thereof. SECTION 3A.05. Administrative Provisions . (a) Supervision and control over establishments and places . The City Mayor, through his/her authorized representative, shall supervise and regulate all establishments and places where business is conducted. He shall prescribe rules and regulations as may be necessary to maintain peaceful, healthy, and sanitary conditions in the City. DcHSEa (b) Application for Mayor's Permit: False Statement . Requirement and liability for an application for a Mayor's Permit shall be filed with the City Government through the Business Permit and Licensing Office (BPLO). The form for the purpose shall be issued by the same Office and shall set forth the requisite information including the name and residence of the applicant, the description of business or undertaking that is to be conducted, and such other data or information as may be required. AacCIT Basic Requirements: Notarized Unified Application Form DTI Registration/SEC Registration Barangay Business Clearance TCT/Tax Declaration/Contract of Lease (if renting) and Copy of Mayor's Permit of Lessor Community Tax Certificate (Cedula) Basic Computation of Business Taxes, Fees and Other Charges Additional Requirements: City Engineer's Clearance Locational/Zoning Clearance EPO and Solid Waste Management Seminar (CEWMO) Sanitary Permit to Operate (Health Certificate for all Food handlers) (CHO) Picture of Owner (Passport Size) Picture of Business Establishment (5R)/Sketch of Location Other Local/National Agency Clearance Note: 1. For renewal application, previously submitted requirement of DTI/SEC Registration, TCT/Tax Declaration/Contract of Lease (if renting), may be dispensed with . 2. For those asserting tax exemption, a certificate attesting to the tax exemption if the business is exempt from local taxes and fees . The permit to operate shall be issued only upon compliance with such safety requirements and after the payment of the corresponding inspection fees and other impositions required by this Revenue Code and other city tax ordinances. Any false statement deliberately made by the applicant shall constitute sufficient ground for denying or revoking the permit issued by the Mayor, and the applicant or licensee may be prosecuted in accordance with the penalties provided in this Article. CTHaSD A Mayor's Permit shall not be issued to: (1) Any person who previously violated an ordinance or regulation governing permits granted; (2) Any person whose business establishment or undertaking does not conform with zoning regulations, and safety, health and other requirements of the City; (3) Any person who has unsettled tax obligation, debt or other liability to the City Government; (4) Any person who is disqualified under any provision of law or ordinance to establish or operate the business applied for. Likewise, a Mayor's permit shall be denied to any person or applicant for a business who declares an amount of gross sales or receipts that are manifestly below industry standards or the Presumptive Income Level of gross sales or receipts as established in the City for the same or a closely similar type of activity or business. (a) Issuance of Permit/Contents of Permit . Every permit issued by the City Mayor shall show the name and residence of the applicant; nature or form 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. (b) The City shall, upon presentation of satisfactory proof that the original of the permit has been lost, stolen or destroyed, issue a duplicate of the permit upon the payment of Five Hundred Pesos (PhP500.00). TIEHSA (c) Amendment/Change of Permit. Application for amendment of business information/details may be accepted upon submission of documentary requirements and payment of Five Hundred Pesos (PhP500.00). (d) Posting of Permit. Every permittee shall keep his business permit and corresponding business plate conspicuously posted at all times in his place of business or office or if he has no place of business or office, he shall keep the permit in his person. The permit shall be immediately produced upon demand by the City Mayor, through the BPLO or any of their duly authorized representatives. (e) Conditions to the Validity of Permit. Every permittee shall strictly comply with the conditions set forth on the Mayor's Permit. TacSAE (f) Duration of Permit and Renewal. The Mayor's Permit shall be valid for a period of not more than one (1) year and shall expire on the thirty-first (31st) of December following the date of issuance unless revoked or surrendered earlier. Every permit shall cease to be in force upon revocation or surrender thereof. The permit issued shall be renewed within the first twenty (20) days of January of each year. It shall have a continuing validity only upon renewal thereof and payment of the corresponding taxes and other fees. (g) Revocation of Permit. The Mayor's Permit may be revoked based on any of the following grounds: 1. When a person doing business under the provisions of this Revenue Code violates any of its provisions; 2. When the person refuses to pay an indebtedness or liability to the City; 4. When the person abuses his privilege to do business to the injury of the public moral or peace; or 5. When the place where such business is established is being conducted in a disorderly or unlawful manner, is a nuisance, or is permitted to be used as a resort for disorderly characters, criminals or women of ill-repute. TDAcCa 6. Such revocation shall operate to forfeit all sums which may have been paid in respect of said privilege, in addition to the fines and imprisonment that may be imposed by the Court for violation of any provision of this Ordinance governing the establishment and maintenance of business, and to prohibit the exercise by the person whose privilege is revoked, until restored by the Sangguniang Panlungsod . SECTION 3A.06. Rules and Regulations on Certain Establishments . (a) On restaurants, cafes, cafeterias, carinderias , eateries, food caterers, ice cream and other refreshment parlors, soda fountain bars. No owner of said establishments shall employ any cook or food dispenser without a Food Handler's Certificate from the City Health Officer, renewable every six (6) months. (b) Establishments selling cooked and readily edible foods shall have them adequately covered and protected from dust, flies and other insects, and shall strictly follow the rules and regulations on sanitation promulgated by the City Health Officer and existing laws and ordinances. SDHacT (c) Sauna bath, massage, barber and beauty shops. Said shops shall not be allowed to operate with masseurs, barbers, and beauticians without having secured the necessary corresponding medical health certificate from the City Health Officer. ARTICLE B Fees for Sealing and Licensing of Weights and Measures SECTION 3B.01. Implementing Agency . The City Treasurer shall strictly enforce the provisions of the Regulation of Practices Relative to Weights and Measures, as provided in Chapter II of the Consumer Act, Republic Act No. 7394. SECTION 3B.02. Sealing and Testing of Instruments of Weights and Measures . All instruments for determining weights and measures in all consumer and consumer related transactions shall be tested, calibrated and sealed every six (6) months by the official sealer who shall be the City Treasurer or his duly authorized representative upon payment of fees required under this Article: Provided, That all instruments of weights and measures shall continuously be inspected for compliance with the provisions of this Article, at any time, within the six (6) month period. SECTION 3B.03. Imposition of Fees . Every person, before using instruments of weights and measures within this city, shall first have them sealed and licensed annually and pay the corresponding fee to the City Treasurer, as follows: EDATSI PARTICULARS IMPOSED FEES Sealing Metric Measures of: Not Over 3 meters 100.00 Over 3 meters 150.00 Sealing Metric Measures with Capacity of: Not Over 10 liters 100.00 Over 10 liters 150.00 Sealing Metric Instrument of Weights with Capacity of: Less than 30 kgs. 100.00 30 kgs. but not more than 50 kgs. 150.00 50 kgs. but not more than 100 kgs. 300.00 100 kgs. but not more than 300 kgs. 500.00 300 kgs. but not more than 500 kgs. 1,000.00 500 kgs. and over 2,000.00 SECTION 3B.04. Payment of Fees and Surcharge . The fees herein imposed shall be paid and collected by the City Treasurer when the weights or measures instruments are sealed, before their use and thereafter, on or before the anniversary date thereof. ACETID The official receipt serving as license to use the instrument is valid for one (1) year from the date of sealing unless such instrument becomes defective before the expiration period. Failure to have the instrument re-tested and the corresponding fees therefor paid within the prescribed period shall subject the owner or user to a surcharge of five hundred percent (500%) of the prescribed fees which shall no longer be subject to interest. SECTION 3B.05. Place of Payment . The fees herein levied shall be paid in the City/the municipality where the business is conducted. A peddler or itinerant vendor using only one (1) instrument of weight or measure shall pay the fee in the City/municipality where he maintains his residence. SECTION 3B.06. Exemptions . (a) All instruments for weights and measures used in government work of or maintained for public use by any instrumentality of the government shall be tested and sealed free. TaDSCA (b) Dealers of weights and measures instruments intended for sale. SECTION 3B.07. Administrative Provisions . (a) The official receipt for the fee issued for the sealing of a weight or measure shall serve as a license to use such instrument for one year from the date of sealing, unless deterioration or damage renders the weight or measure inaccurate within that period. The license shall expire on the day and the month of the year following its original issuance. Such license shall be preserved by the owner, and together with the weight or measure covered by the license, shall be exhibited on demand by the City Treasurer or his deputies. (b) The City Treasurer is hereby required to keep full sets of secondary standards, which shall be compared with the fundamental standards of the Department of Science and Technology annually. When found to be sufficiently accurate, the secondary standards shall be distinguished by label, tag or seal and shall be accompanied by a certificate showing the amount of its variation from the fundamental standards. If the variation is of sufficient magnitude to impair the utility of instrument, it shall be destroyed by the Department of Science and Technology (DOST), upon recommendation of the City Treasurer. SDHCac (c) The City Treasurer or his deputies shall conduct periodic physical inspection and test on weights and measures instruments within the locality. (d) Instruments of weights and measures found to be defective and such defect is beyond repair shall be confiscated in favor of the government and shall be destroyed by the City Treasurer in the presence of the City Auditor or his representative. SECTION 3B.08. Fraudulent Practices Relative to Weights and Measures . The following acts related to weights and measures are prohibited: a) for any person other than the official sealer or his duly authorized representative to place a tag, seal, sticker, mark, stamp, brand or other characteristic sign used to indicate that such instrument of weight and measure has officially been tested, calibrated, sealed or inspected; b) for any person to imitate any seal, sticker, mark stamp, brand, tag or other characteristic design used to indicate that such instrument of weight or measure has been officially tested, calibrated, sealed or inspected; c) for any person other than the official sealer or his duly authorized representative to alter in any way the certificate or receipt given by the official sealer or his duly authorized representative as an acknowledgement that the instrument for determining weight or measure has been fully rested, calibrated, sealed or inspected; d) for any person to make or knowingly sell or use any false or counterfeit seal, sticker, brand, stamp, tag, certificate or license or any dye for printing or making the same or any characteristic sign used to indicate that such instrument of weight or measure has been officially tested, calibrated, sealed or inspected; EADSIa e) for any person other than the official sealer or his duly authorized representative to alter the written or printed figures, letters or symbols on any official seal, sticker, receipt, stamp, tag, certificate or license used or issued; f) for any person to use or reuse any restored, altered, expired, damaged stamp, tag or certificate or license for the purpose of making it appear that the instrument of weight or measure has been tested, calibrated, sealed or inspected; g) for any person engaged in the buying and selling of consumer products or of furnishing services the value of which is estimated by weight or measure to possess, use or maintain with intention to use any scale, balance, weight or measure that has not been sealed or if previously sealed, the license therefor has expired and has not been renewed in due time; SETAcC h) for any person to fraudulently alter any scale, balance, weight or measure after it is officially sealed; i) for any person to knowingly use any false scale, balance, weight or measure, whether sealed or not; j) for any person to fraudulently give short weight or measure in the making of a scale; k) for any person, assuming to determine truly the weight or measure of any article brought or sold by weight or measure, to fraudulently misrepresent the weight or measure thereof; or l) for any person to procure the commission of any such offense abovementioned by another. Instruments officially sealed at some previous time which have remained unaltered and accurate and the seal or tag officially affixed therein remains intact and in the same position and condition in which it was placed by the official sealer or his duly authorized representative shall, if presented for sealing, be sealed promptly on demand by the official sealer or his duly authorized representative without penalty except a surcharge equal to two (2) times the regular fee fixed by law for the sealing of an instrument of its class, this surcharge to be collected and accounted for by the City Treasurer in the same manner as the regular fees for sealing such instruments. SEDICa SECTION 3B.09. Penalties . (a) Any person who shall violate the provisions of paragraphs (a) to (f) and paragraph (l) of Section 3B.08 shall, upon conviction by, be subject to a fine of Five thousand pesos (5,000) or by imprisonment of not more than one (1) year, or both, upon the discretion of the court. (b) Any person who shall violate the provisions of paragraph (g) of Section 3B.08 shall be subject to a fine of Five thousand pesos (5,000) or by imprisonment of not less than one (1) month but not more than five (5) years, or both, upon the discretion of the court. (c) The owner-possessor or user of instrument of weights and measure enumerated in paragraphs (h) to (k) of Section 3B.08 shall, upon conviction by, be subject to a fine of Five thousand pesos (5,000) or imprisonment not exceeding one (1) year, or both, upon the discretion of the court. ARTICLE C Building Permit SECTION 3C.01. Imposition of Fee . There shall be collected from each applicant for building, occupancy and other ancillary permits pursuant to National Building Code Department Order (NCBDO) Memorandum Circular No. 03, 2016, of the Department of Public Works and Highways (DPWH). This is also subject to the changes in the guidelines provided by the same agency. Inspection Fees for all applications for Building and Occupancy Permits shall be as follows: ITCcAD PARTICULARS IMPOSED FEES Inspection Fees (regardless of the type of construction) 500.00 By Area (regardless of category) 1-50 sq. meters 2.50/sq. meters 51-100 sq. meters 4.00/sq. meters 100-200 sq. meters 6.00/sq. meters 200 and above 7.50 sq. meters Tarpaulin Fee (per application) 300.00 SECTION 3C.02. Time and Payment . The fees specified under this article shall be paid to the City Treasurer upon application for a building permit from the Office of the Building Official. SECTION 3C.03. Administrative Provisions . In order to obtain a building permit, the applicant shall file an application therefor in writing and on the prescribed form with the Building Official. Every application shall provide the following information and requirements as stipulated in Section 302 of the National Building Code of the Philippines and its Implementing Rules and Regulations and to be submitted before the Office of the Building Official, City of Antipolo. SECTION 3C.04. Penal Provisions . It shall be unlawful for any person, firm or corporation, to erect, construct, enlarge, alter, repair, move, improve, remove, convert, demolish, equip, use, occupy, or maintain any building or structure or cause the same to be done contrary to or in violation of any provision of the Building Code. TIEHSA Any person, firm or corporation, who shall violate any of the provisions of the Code and/or commit any act hereby declared to be unlawful shall upon conviction, be punished by a fine not more than Twenty Thousand Pesos (PhP20,000.00) or by imprisonment of not more than two (2) years or by both: Provided, that in case of a corporation, firm, partnership or association, the penalty shall be imposed upon its official responsible for such violation and in case the guilty party is an alien, he shall immediately be deported after payment of the fine and/or service of sentence. ARTICLE D Permit Fee for Zoning/Locational Clearance SECTION 3D.01. Imposition of Fee . There shall be collected the following fees for the issuance of zoning/locational clearance. aHECST Zoning/Locational Clearance for Building Permit Particulars Inspection Fees Processing Fee a. residential structures: single or detached 500.00 200.00 b. apartments/townhouses 500.00/unit 300.00 c. dormitories 300.00/room 500.00 d. institutional 300.00/sq.m. (Php30/sq.m. in excess of 300 sq.m.) 500.00 e. commercial, industrial, agro-industrial project cost 500.00/100 sq.m. 500.000 f. special uses/special project 500.00/100 sq.m. (50.00/sq.m. in excess of 100 sq.m.) 500.00 g. alteration/expansion/addition/ renovation 500.00/100 sq.m. (50.00/sq.m. in excess of 100 sq.m.) 500.00 200.00 (20.00/sq.m. in excess of 100 sq.m.) Zoning Certificate 720./hectare Survey Permit 1 sq.m.-50 sq.m. 500.00 51 sq.m.-100 sq.m. 700.00 101 sq.m.-500 sq.m. 1,000.00 501 sq.m.-1 ha. 1,500.00 1 ha.-5 has. 10,000.00 5 has.-above 15,000.00 Locational Clearance for Business Permit (Temporary Use Permit) Particulars Imposed Fees Sari-sari Store 4 sq.m.-20 sq.m. 500.00 20 sq.m.-above 500.00 + 30.00/sq.m. in excess of 20 sq.m. Commercial Establishments 1,000.00 + 10.00/sq.m. in excess of 100 sq.m. Industrial Establishments 2,000.00 + 15.00/sq.m. in excess of 100 sq.m. Inspection Fee 500.00 Failure to Post Building Permit Construction information sign (BP220) 1,000.00 Failure to Post Development Permit Information 10,000.00 Failure to comply with Cease and Desist Order (Development Permit) 1st Notice 5,000.00 2nd Notice 10,000.00 3rd Notice 20,000.00 Alteration w/o first securing Permit on the affected areas 2.00/sq.m. Non-Compliance to Plans (BP220) 5,000.00 + 100.00/sq.m. of Non-Compliance Notice of Violation 1st Notice 5,000.00 2nd Notice 10,000.00 3rd Notice 20,000.00 Tarpaulin Fees 300.00 Local Zoning Board of Adjustment & Appeal (LZBAA) Particulars Inspection Fee Processing Fee a. dormitories 500.00/room b. institutional 1,000.00/500 sq.m. c. commercial, industrial, agro-industrial project cost 2,000.00 1,000.00 d. special uses/special project 2,000.00 PARTICULAR AMOUNT OF FEE (Per HLURB Schedule of Fees of 2013) 1. ZONING/LOCATIONAL CLEARANCE A. Residential Structures : Single or detached, the project cost of which is: 1. P100,000 and below 288.00 2. Over 100,000 to P200,000 576.00 3. Over P200,000.00 720.00 + (1/10 of 1% in excess of P200,000.00) B. Apartments/Townhouses 1. P500,000 and below 1,440.00 2. P500,000 to 2Million 2,160.00 3. Over 2Million 3,600.00 + (1/10 of 1% of cost in excess of Php2M regardless of the number of doors) C. Dormitories 1. 2Million and below 3,600.00 2. Over 2Million 3,600.00 + (1/10 of 1% of cost in excess of Php2M regardless of the number of doors) D. Institutional, Project cost of which is Project cost of which is: 1. Below 2Million 2,880.00 2. Over 2Million 2,880.00 + (1/10 of 1% of cost in excess of Php2M) E. Commercial, Industrial, Agro-Industrial Project Cost of which is : 1,440.00 1. Below P100,000 2,160.00 2. Over 100,000-P500,000 2,880.00 3. Over 500,000-P1M 4,320.00 4. Over P1M-P2M 7,200.00 + (1/10 of 1% of cost in excess of P2M) 5. Over 2Million F. Special Uses/Special Project (Gasoline station, cell sites, slaughter house, treatment plant, etc.) 1. Below 2Million 7,200.00 + (1/10 of 1% of cost in excess of P2M) 2. Over 2Million 7,200.00 + (1/10 of 1% of cost in excess of P2M) G. Alteration/Expansion (affected areas/cost of Expansion only) Same as the original application 2. SUBDIVISION AND CONDOMINIUM PROJECTS (Under P.D. 957) A. Subdivision Project 1. Approval of Subdivision Plan (including Town Houses) 1. Preliminary Approval and Locational Clearance (PALC)/Preliminary Subdivision Development Plan (PSDP) Processing Fee 360.00/ha. or a fraction thereof 1,000.00/hectare Inspection fee* 1,500.00/ha. regardless of density 4,000.00/inspection (max of 2/month) 2. Final Approval and Development Permit Processing Fee 2,800.00/ha. regardless of density 13,500.00/hectare Additional Fee on Floor Area of houses & building sold with lot 300/sq.m. 7.20/sq.m. Inspection Fee* 1,500.00/ha. regardless of density 4,000.00/inspection (max of 2/month) 3. Alteration of Plan (affected areas only) Same as Final Approval & Development Permit 2. Certificate of Completion Certificate Fee 216.00 See fees under Section on Other Transactions/Certifications Processing Fee 1,500.00/ha. Regardless of density 1,000.00/hectare Inspection fee *4,000.00/inspection (max of 2/month) 3. 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 charge inspection fee 3. SUBDIVISION AND CONDOMINIUM PROJECTS (Under B.P. 220) A. Subdivision Project 1. Approval of Subdivision Project 1. Preliminary Approval and Locational Clearance 90.00/ha. Processing fee o Socialized Housing 216.00/ha. o Economic Housing 1,000.00/hectare Inspection Fee o Socialized Housing 1,500.00/ha. o Economic Housing 1,500.00/ha. 4,000.00/inspection (max of 2/month) 2. Final Approval/Development Permit Processing Fee o Socialized Housing 600.00/ha. o Economic Housing 1,400.00/ha. 13,500.00/hectare Inspection fee o Socialized Housing 1,500.00/ha. o Economic Housing 1,500.00/ha. 4,000.00/inspection (max of 2/month) (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. 2. Extension of Time to Develop Processing Fee o Socialized Housing 420.00 o Economic Housing 540.00 Additional Fee (Unfinished floor area for development) 2.88/sq. m. Inspection Fee o Socialized Housing 1,500.00/ha. o Economic Housing 1,500.00/ha. 3. Certificate of Completion Certificate fee o Socialized Housing 420.00 o Economic Housing 540.00 See fees under Section on Other Transactions/Certifications Inspection Fee o Socialized Housing o Economic Housing P4,000/inspection (max of 2/month) 4. Occupancy Permit Processing Fee o Socialized Housing 6.00/sq. m. o Economic Housing 7.20/sq. m. 1,000.00/hectare Inspection Fee (saleable floor area of the housing compound) o Socialized Housing 1,500.00/ha. o Economic Housing 1,500.00/ha. P4,000/inspection (max of 2/month) 4. INDUSTRIAL/COMMERCIAL SUBDIVISION 1. Approval of Industrial/Commercial Subdivision 1. Preliminary Approval and Locational Clearance 432.00/ha. o Processing Fee 1,000.00/hectare o Inspection Fee 1,500.00/ha. 4,000.00/inspection (max of 2/month) 2. Final Approval and Development Permit o Processing Fee 720.00/ha. 13,500.00/hectare o Inspection Fee 1,500.00/ha. 4,000.00/inspection (max of 2/month) (Projects already inspected for PALC application may not be charged inspection fee) 3. Alteration on plans (affected areas only) Same as final approval & Dev't. Permit 2. Extension of Time to Develop Processing 504.00 Additional Fee (unfinished area for development) 14.40/sq. m. Inspection Fee 1,500.00/ha. 3. Certificate of Completion Certification Fee 216.00 Processing Fee o Industrial 504.00 o Commercial 720.00 1,000.00/hectare Inspection Fee 1,500.00/ha. 4,000.00/inspection (max of 2/month) 5. FARMLOT SUBDIVISION 1. Approval of Farmlot Subdivision 1. Preliminary Approval and Locational Clearance Processing Fee 288.00/ha. 1,000.00/hectare Inspection Fee 1,500.00/ha. 4,000.00/inspection (max of 2/month) 2. Final Approval and Development Permit Processing Fee 1,400.00/ha. 13,500.00/hectare Inspection Fee 1,500.00/ha. 4,000.00/inspection (max of 2/month) (Projects already inspected for PALC application may not be charged with inspection fee) 3. n Extension of Time to Develop Processing 3.00/sq. m. of land area Additional Fee (unfinished area for development) Inspection Fee 14.40/sq. m. 1,500.00/ha. 4. Certificate of Completion Certification Fee 216.00 See fees under Section on Other Transactions/Certifications Processing Fee o Industrial 504.00 o Commercial 720.00 1,000.00/hectare Inspection Fee 1,500.00/ha. 4,000.00/inspection (max of 2/month) 6. MEMORIAL PARK/CEMETERY PROJECT/COLUMBARIUM 1. Approval of Memorial Park/Cemetery Project/Columbarium 1. Preliminary Approval and Locational Clearance o Memorial Project 720.00/ha. o Cemeteries 288.00/ha. o Columbarium 360.00/ha. 1,000.00/hectare Inspection Fee o Memorial Project 1,500.00/ha. o Cemeteries 1,500.00/ha. o Columbarium 1,500,00/ha. 4,000.00/inspection (max of 2/month) 2. Final Approval and Development Permit o Memorial Project 3.00/sq. m. 6.00/sq. m. o Cemeteries 1.50/sq. m. P3.00/sq. m. o Columbarium 7.20/sq. m. of land area 15.00/sq. m. of land area 3.00/floor 6.00/floor 23.05/sq. m. of GFA 50.00/sq. m. of GFA (Projects already inspected for PALC application may not be charged with inspection fee) Inspection Fee 1,500.00/ha. o Memorial Project 1,500.00/ha. o Cemeteries 1,500.00/ha. o Columbarium 4,000.00/inspection (max of 2/month) 3. Alteration Same as final approval & Dev't. Permit 2. Extension of Time to Develop Processing Fee 540.00 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 3. Certificate of Completion Certificate Fee 216.00 See fees under Section on Other Transactions/Certifications Processing Fee a. Memorial Project 1,440.00 b. Cemeteries 720.00/ha. c. Columbarium 5.80/sq. m. of GFA Inspection Fee 1,000.00/hectare a. Memorial Project 1,500.00/ha. b. Cemeteries 1,500.00/ha. c. Columbarium 1,500.00/floor 4,000.00/inspection (max of 2/month) 7. OTHER TRANSACTIONS/CERTIFICATIONS A. Application Request for: 1. Advertisement Approval 720.00 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 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. Certificate of Registration (form) 216.00 5. License to Sell (form) 216.00 6. Certificate of Creditable Withholding Tax (maximum of 5 lots per certificate) 216.00/lot or unit C. Other Certifications/Document Type Document/s Research Fee Certified True Copy Certification of Building Permit 400.00 50.00 per application Certificate of Occupancy 400.00 50.00 per application Certificate of Final Electrical Inspection 400.00 50.00 per application Plans (Approved/As Built) 400.00 50.00 per sheet Structural Analysis 400.00 50.00 per 10 pages Other Documents 400.00 50.00 per 10 pages Certificate of No Record 400.00 50.00 D. Others, 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 RLS 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 216.00 SECTION 3D.02. Time of Payment . The fees in this Article shall be paid to the City Treasurer. ADTEaI SECTION 3D.03. Administrative Provision . The City Mayor shall administer the provisions of this Article and other existing ordinances, executive orders and laws relating to and governing approval of subdivision plans. ARTICLE E Special Permit to Sell/Serve Liquor SECTION 3E.01. Imposition of Fees . Any person, before engaging in the sales and manufacture of liquor shall first secure a Business Permit from the Business and Licensing Office (BPLO), and will be subject to an annual permit fee for at the following rates for selling/serving and/or dispensing liquor, as follows: acADIT Kinds of Liquor Regulatory Fee Per Annum Wholesale Retail Imported Liquor 4,000.00 2,000.00 Domestic Liquor (Local Wine) 1,500.00 500.00 Fermented Liquor (Beer) 800.00 400.00 Vino 400.00 300.00 Tuba, Basi, Tupay 300.00 200.00 Regulatory Fee in Amusement Places like night club, bar, cocktail lounge, beer garden, disco house, videoke bar, ballroom dancing halls, sing-a-long pub houses and other similar establishments: Imported Liquor 5,000.00 Domestic Liquor (Local Wine) 3,000.00 Fermented Liquor (Beer) 4,000.00 Vino 1,000.00 Tuba, Basi, Tapuy 1,000.00 SECTION 3E.02. Time and Place of Payment . The fee imposed in this Article shall accrue on the first day of January and shall be paid to the City Treasurer within the first twenty (20) days of January. EacHCD ARTICLE F Special Permit to Sell Tobacco and/or Cigarettes SECTION 3F.01. Payment of Fees . Any person, before engaging in the sales and manufacture of tobacco or cigarette shall first secure a Business Permit from the Business and Licensing Office (BPLO), and pay the corresponding permit fees to the City Treasurer, in the following rate: Nature of Business Rate of Fees/Annum Wholesaler 500.00 Retail 200.00 Manufacturers shall be taxed under Section 2M.02, and the Permit Fee should be based under Chapter III of this ordinance. SECTION 3F.02. Time and Place of Payment . The fee imposed in this Article shall accrue on the first day of January and shall be paid to the City Treasurer within the first twenty (20) days of January. DaCTcA ARTICLE G Permit Fees for Tricycle Operation SECTION 3G.01. Definitions . When used in this Article: (a) Motorized Tricycle is a motor vehicle propelled other than by muscular power, composed of a motorcycle fitted with a single wheel sidecar or a motorcycle with a two-wheeled cab, the former having a total of four wheels, otherwise known as the motorela. (b) Tricycle Operators are persons engaged in the business of operating tricycles. (c) Tricycle-for-Hire is a vehicle composed of a motorcycle fitted with a single-wheel side car or a motorcycle with a two-wheel cab operated to render transport services to the general public for a fee. (d) Motorized Tricycle Operator's Permit (MTOP) is a document granting franchise or license to a person, natural or juridical, allowing him to operate tricycles-for-hire over specified zones. (e) Zone is a contiguous land area or block, say a subdivision or barangay, where tricycles-for-hire may operate without a fixed origin and destination. SECTION 3G.02. Imposition of Fees . There shall be collected the following fees for the operation of the "tricycle for hire" business: cIECaS PARTICULARS IMPOSED FEE Application Fee for New Franchise 300.00 New Franchise Fee 1,000.00 Franchise Renewal Fee/Year 500.00 PUV Identification Sticker Fee 250.00 Impounding Fees Rates 1 Pedicabs and non-motorized vehicles 100.00 2 Motorcycles and tricycles 400.00 for the 1st kilometer 3 Cars, Jeeps, Pick-ups with gross capacity weight of 4,000 kgs. or less 800.00 for the 1st kilometer or a fraction thereof 4 Light vehicles with gross capacity weight of 4,001 kgs. to 4,500 kgs. 1,300 for the 1st kilometer or a fraction thereof 5 Medium vehicles with gross capacity weight of 4,501 kgs. to 7,500 kgs. 2,300.00 for the 1st kilometer or fraction thereof 6 Heavy Vehicles with gross capacity weight of 7,501 kgs. and above 4,000.00 for the 1st 4 km. or fraction thereof A common charge of two hundred pesos for every succeeding kilometer thereafter with the impounding areas as point of reference. Storage charges for impounded vehicles shall be pegged at One Hundred Pesos per day for the first three (3) days of impoundment, in excess thereof. SECTION 3G.03. Time of Payment . ACIEaH (a) The fee shall be paid to the City Treasurer upon application or renewal of the permit, and shall be assessed based on the number of units. (b) The filing fee shall be paid upon application for an MTOP based on the number of units. (c) Filing fee for amendment of MTOP shall be paid upon application for transfer to another zone, change of ownership of unit or transfer of MTOP. SECTION 3G.04. Administrative Provisions . (a) Prospective operators of tricycles should first secure a Motorized Tricycle Operator's Permit (MTOP) from the Sangguniang Panlungsod. (b) The Sangguniang Panlungsod of this City shall: 1. Issue, amend, revise, renew, suspend, or cancel MTOP and prescribe the appropriate terms and conditions therefor; determine, fix, prescribe or periodically adjust fares or rates for the service provided in a zone after public hearing; prescribe and regulate zones of service in coordination with the barangay; fix, impose and collect, and periodically review and adjust but not oftener than once every three (3) years, reasonable fees and other related charges in the regulation of tricycles-for-hire; and establish and prescribe the conditions and qualifications of service. 2. Only Filipino citizens and partnership or corporation with sixty percent (60%) Filipino equity shall be granted the MTOP. No MTOP shall be granted by the City unless the applicant is in possession of units with valid registration papers form the Land Transportation Office (LTO). 3. The grantee of the MTOP shall carry a common carrier's insurance policy sufficient to answer for any liability it may incur to passengers and third parties in case of accidents; 4. Operators of tricycles-for-hire shall employ drivers duly licensed by LTO for tricycle-for-hire. 5. Operators who intend to discontinue operation completely, or suspend service for more than one (1) month shall report in writing such termination or suspension to the Sangguniang Panlungsod. 6. Tricycle operators are prohibited to operate on national highways utilized by 4-wheel vehicles greater than four (4) tons and where normal speed exceeds forty (40) KPH. The Sangguniang Panlungsod may provide exceptions if there is no alternative route. TAcSaC 7. Tricycles-for-hire shall be allowed to operate like a taxi service, i.e. , service is rendered upon demand and without a fixed route within a zone. 8. Non-Transferable, may not be sold or assigned, etc. (c) The Sangguniang Panlungsod may impose a common color for tricycles for hire in the same zone. Each tricycle unit shall be assigned and bear an identification number, aside from its LTO license plate number. It shall establish a fare structure that will provide the operator a reasonable return or profit, and still be affordable to the general public. The fare structure may either be flat (single fare regardless of distance) as a minimum amount plus a basic rate per kilometer. The official rate to be initially adopted shall be a minimum fee of Nine Pesos (P9.00) on the first kilometer and an additional One and fifty centavos (1.50) for every additional kilometer. Operators of tricycles-for-hire are required to post in the conspicuous part of the tricycle the schedule of fares, as well as the MTOP. IAcDET (d) The zones must be within the boundaries of this city. The existing zones which covers the territorial unit not only of the city but other adjoining municipalities or cities as well shall be maintained provided the operators serving the said zone secure the MTOP. (e) For the purpose of this Article, a City Franchising and Regulatory Board to be composed of the following: Vice Mayor Chairman SP Representative Vice Chairman (Chairman, Committee on Transportation and Communication) City Engineer, Member City Planning and Development Coordinator, Member Business Permit and Licensing Officer, Member TODA Representative, Member City Treasurer, Member President, Liga ng mga Barangay, Member Chief of Police, PNP Member Secretary to the Sanggunian Head, Secretariat (f) The City Treasurer shall keep a registry of all tricycle operators which shall include among others, the name and address of the operator and the number and brand of tricycles owned and operated by said operator. LexLib ARTICLE H Permit Fee for Cockpits Owners/Operators/Licensees/ Promoters and Cockpit Personnel SECTION 3H.01. Definitions . When used in this Article: (a) Cockpit includes any place, compound, building or portion thereof, where cockfights are held, whether or not money bets are made on the results of such cockfights. (b) Bet taker or Promoter refers to a person who alone or with other 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 and thereafter distributes won bets to the winners after deducting a certain commission, or both. (c) Gaffer (taga-tari) refers to a person knowledgeable in the art of arming fighting cocks with gaffs on one or both legs. TSHEIc (d) 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. SECTION 3H.02. Imposition of Fees . There shall be collected the following Mayor's Permit Fees from cockpit operators/owners/licensees and cockpit personnel: (a) From the owner/operator/licensees of the cockpit: Particular Fee Amount (a) For the owner/operator/licensee of the cockpit: 1. Registration/Application filing fee 500.00 2. Annual cockpit permit fee 5,500.00 (b) From cockpit personnel: 1. Promoters/hosts 1,000.00 2. Put Manager 700.00 3. Referee 500.00 4. Bet taker /"Kristo"/"Llamador" 100.00 5. Bet Manager /"Maciador"/"Kasador" 100.00 6. Cashier 600.00 7. Derby Matchmaker 1,650.00 SECTION 3H.03. Time and Manner of Payment . (a) The filing fee is payable to the City Treasurer upon application for a permit or license to operate and maintain cockpits. CIETDc (b) A cockpit registration fee is also payable upon application for a permit before a cockpit can operate and shall be renewed annually, on or before January 20; (c) The permit fees on cockpit personnel shall be paid before they participate in a cockfight and shall be paid annually upon renewal of the permit on the birth month of the permittee. SECTION 3H.04. Administrative Provisions . (a) Ownership, operation and management of cockpit . Only Filipino citizens not otherwise inhibited by existing ordinances or laws shall be allowed to own, manage and operate cockpits. Cooperative capitalization is encouraged. (b) Establishment of cockpit . The Sangguniang Panlungsod shall determine the number of cockpits to be allowed in this City. (c) Cockpit-size and construction . Cockpits shall be constructed and operated within the appropriate areas as prescribed in the Zoning Law or ordinance. In the absence of such law or ordinance, the City Mayor shall see to it that no cockpits are constructed within or near existing residential or commercial areas, hospitals, school buildings, churches or other public buildings. Owners, lessees, or operators of cockpits which are now in existence and do not conform to this requirement are required to comply with these provisions within a period to be specified by the City Mayor. Approval or issuance of building permits for the construction of cockpits shall be made by the City Engineer in accordance with existing ordinances, laws and industry practices. aSIHcT (d) Only duly registered and licensed promoters, referees, cashiers, bet managers, pit referees, bet takers, or gaffers shall take part in all kinds of cockfights held in this City. No operator or owner of a cockpit shall employ or allow any of the above-mentioned personnel unless he has registered and paid the fee herein required to participate in a cockfight. (e) Upon payment of the fees herein imposed, the corresponding Mayor's Permit shall be issued. SECTION 3H.05. Applicability Clause . The provision of PD 449, otherwise known as the Cockfighting Law of 1974, PD 1802 (Creating the Philippine Gamefowl Commission), and such other pertinent laws shall apply to all matters regarding the operation of cockpits and the holding of cockfights in this City. ARTICLE I Special Permit for Cockfights SECTION 3I.01. Definitions . When used in this Article: (a) Cockfighting is the sport of pitting or evenly matching gamecocks to engage in an actual fight where bets on either side are laid. Cockfighting may also be formed as "cockfighting derby; pintakasi or tupada ," or its equivalent in different Philippine localities. HSCcTD (b) Local Derby is an invitational cockfight participated in by gamecockers or cockfighting "afficionados" of the Philippines with "pot money" awarded to the proclaimed winning entry. (c) International Derby refers to an invitational cockfight participated in by local and foreign gamecockers or cockfighting "afficionados" with "pot money" awarded to the proclaimed winning entry. SECTION 3I.02. Imposition of Fees . There shall be collected the following fees per day for cockfighting: KINDS OF COCKFIGHTING EVENTS Amount of Fee (a) Special cockfights (Pintakasa) 2,000.00/day (b) Special Derby Assessment for Promoters: Two-cock Derby 500.00/day Three-cock Derby 700.00/day Four-cock Derby 900.00/day Five-cock Derby 1,100.00/day International Derby 10,000.00/day SECTION 3I.03. Exclusions . Regular cockfights i.e. , those held during Sundays, legal holidays and local fiestas and international derbies shall be excluded from the payment of fees herein imposed. CSEHcT SECTION 3I.04. Time and Manner of Payment . The fees herein imposed shall be payable to the City Treasurer before the special cockfights and derbies can be lawfully held. SECTION 3I.05. Administrative Provisions . (a) Holding of cockfights. Except as provided in this Article, cockfighting shall be allowed in this City only in licensed designated cockpits areas, and only during Sundays and legal holidays and local fiestas for not more than three (3) days. It may also be held during city agricultural, commercial, or industrial fairs, carnival, or exposition for a similar period of three (3) days upon resolution of the Sangguniang Panlungsod. No cockfighting shall be held on December 30 (Rizal Day), June 12 (Philippine Independence Day), November 30 (National Heroes Day), Holy Thursday, Good Friday, Election or Referendum Day and during Registration Days for such election or referendum. cSTHAC (b) Cockfighting for entertainment of tourists or for charitable purposes. Subject to the preceding subsection hereof, the holding of cockfights may also be allowed for the entertainment of foreign dignitaries or for tourists, or for returning Filipinos, commonly known as "Balikbayans," or for the support of national fund-raising campaigns for charitable purposes as may be authorized upon resolution of the Sangguniang Panlungsod, in licensed cockpits or in playgrounds or parks. This privilege shall be availed of only one, for a period not exceeding three (3) days, within a year. (c) Cockfighting officials. Gaffers, referees, bet takers, or promoters shall not act as such in any cockfight in the city without first securing a license renewable every year on their birth month from the city where such cockfighting is held. Only gaffers, referees, bet takes, or promoters licensed by the city shall officiate in all kinds of cockfighting authorized herein. ARTICLE J Tourism Fees SECTION 3J.01. Imposition of Fee . A registration fee shall be imposed on all tourism oriented establishments, whether operating as principal branch, or extension office within the City of Antipolo payable as follows, and without prejudice to the collection of taxes, fees and surcharges imposed under existing laws, ordinances, regulations and other local issuances. An annual tourism fee shall be imposed as follows: IASTDE Resorts: Star Rating Tourism Fee 5 Star 6,000.00 4 Star 5,000.00 3 Star 4,000.00 2 Star 3,000.00 1 Star 2,000.00 Resort 1,000.00 Hotels: Star Rating Tourism Fee 5 Star 15,000.00 4 Star 12,000.00 3 Star 9,000.00 2 Star 6,000.00 1 Star 4,000.00 Hotel 3,000.00 ARTICLE K Permit Fee on Occupation or Calling Not Requiring Government Examination SECTION 3K.01. Imposition of Fee . There shall be collected as annual fee at the rate prescribed hereunder for the issuance of Mayor's Permit to every person engaged in the practice of the occupation or calling not requiring government examination within the city as follows: AcSCaI OCCUPATION OR CALLING Rate of Fee Per Annum (a) On employees and workers in generally considered "Offensive and Dangerous Business Establishments" 250.00 (b) On employees and workers in commercial establishments who cater or attend to the daily needs of the inquiring or paying public 200.00 (c) On employees and workers in food or eatery establishment 250.00/200.00 (d) On employees and workers in night or night and day establishment 250.00 (e) All occupation or calling subject to periodic inspection, surveillance and/or regulations by the City Mayor, like animal trainer, auctioneer, barber, bartender, beautician, bondsman, bookkeeper, butcher, blacksmith, carpenter, carver, chamber-maid, cook, criminologist, electrician, electronic technician, club/floor manager. Forensic electronic expert, fortune teller, hair stylist, handwriting expert, hospital attendant, lifeguard, magician, make-up artist, manicurist, masonry worker, masseur attendant mechanic, certified "hilot," painter, musician, pianist, photographer (itinerant), professional boxer, private ballistic expert, rig driver (cochero) , taxi, dancer, stage-performer salesgirl, sculptor, waiter or waitress and welder 200.00 SECTION 3K.02. Exemption . All professionals who are subject to the Professional Tax imposition pursuant to Section 139 of the Local Government Code; and government employees are exempted from payment of this fee. AECIaD SECTION 3K.03. Person Liable . The following workers or employees whether working on temporary or permanent basis, shall secure the individual Mayor's Permit prescribed herewith: (a) Employees or workers in generally considered offensive and dangerous business establishment such as but not limited to the following: (1) Employees or workers in industrial or manufacturing establishment such as: Aerated water and soft drink factories; air rifle and pellets manufacturing; battery charging shops, blacksmith; breweries; candy and confectionery factories; canning factories; coffee cocoa and tea factories; cosmetics and toiletries factories; cigar and cigarette factories; construction and/or repair shops of motor vehicles; carpentry shop; drug manufacturing; distillers, edible oil or lard factories; electric bulbs or neon lights factories; electric plant, electronics manufacturing; oxidizing plants; food and flour mills; fish curing and drying shops; footwear factories, foundry shops; furniture manufacturing; garments manufacturing, general building and other construction jobs during the period of construction; glass and glassware factories; handicraft manufacturing; hollow block and tile factories; ice plants; milk, ice cream and other allied products factories; metal closure manufacturing; iron steel plants; leather and leatherette factories; machine shops, match factories, paints and allied products manufacturing; plastic products factories, perfume factories; plating establishment; pharmaceutical laboratories, repair shops of whatever kind and nature; rope and twine factories; sash factories; smelting plants; tanneries; textile and knitting mills; upholstery shops; vulcanizing shops and welding shops. SCEHaD (2) Employees and workers in commercial establishments cinematography film storage; cold storage's or refrigerating plants; delivery and messengerial services; elevator and escalator services; funeral parlors; janitorial services; junk shop; hardwares; pest control services; printing and publishing houses; service station; slaughter-houses; textile stores; warehouses; and parking lots. (3) Employees and workers on other industrial and manufacturing firms or commercial establishments who are normally exposed to excessive heat, light, noise, cold and other environmental factors which endanger their physical and health well-being. (b) Employees and workers in commercial establishment who generally enter or attend to the daily needs of the general public such as but not limited to the following: Employees and workers in drugstores; department stores; groceries, supermarkets; beauty salons; tailor shops; dress shop; bank teller; receptionist, receiving clerk in paying outlets of public utilities corporation, except transportation companies; and other commercial establishment whose employees and workers attend to the daily needs of the inquiring or paying public. (c) Employees and workers in food or eatery establishments such as but not limited to the following: IASEca (1) Employees and workers in canteen, carinderia , catering services, bakeries, ice cream or ice milk factories, refreshment parlor, restaurants, sari-sari stores, and soda fountains; (2) Stallholders, employees and workers in public markets; (3) Peddlers of cooked or uncooked foods; (4) All other food peddlers, including peddlers of seasonal merchandise. (d) Employees or workers on night shift or night and day shift establishments such as but not limited to the following: Workers or employees in bars; boxing stadium; bowling alleys; billiards and pool halls; cinema houses; cabarets and dance halls; cocktail lounges; circuses; carnivals and the like; day clubs and night clubs; golf clubs; massage clinics, sauna baths or similar establishment; hotels; motels; horse racing clubs; pelota courts; polo clubs; private detective or watchman security agencies; supper clubs and all other business establishment whose business activities are performed and consumed during night time. In cases of night and day clubs, cocktail lounges, bars, cabarets, sauna bath houses and other similar places of amusements, they shall under no circumstances allow hostesses, waitress, waiters, entertainers, or hospitality girl below 18 years of age to work as such. For those who shall secure the Individual Mayor's Permit on their 18th birth year, they shall present their respective baptismal or birth certificate duly issued by the local civil registrar concerned. (e) All other employees and persons who in the exercise of their profession, occupation or calling within the jurisdiction limits of the city aside from those already specifically mentioned in Section P.02. ACcDEa SECTION 3K.04. Time and Manner of Payment . The fees prescribed in this Article shall be paid to the City Treasurer upon filing of the application and annually thereafter within the first twenty (20) days of January and every quarter thereafter. The permit fee is payable for every separate or district occupation or calling. Employer shall advance the fees to the city for its employees. SECTION 3K.05. Surcharge for Late Payment . Failure to pay the fee prescribed in this Article within the time prescribed shall subject the taxpayer to a surcharge of Twenty-five percent (25%) of the fee due, such surcharge shall be paid at the same time and in the same manner as the tax due. The individual Mayor's Permit so secured shall be renewed during the respective birth month of the permittee the next following calendar year. SECTION 3K.06. Administrative Provisions . (a) The City 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 purpose. ScHAIT (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 City Treasurer and to the City Mayor respectively for cancellation upon retirement or cessation of the practice of the said occupation or calling. ARTICLE L Fees on Impounding of Stray Animals SECTION 3L.01. Definition . When used in this Article: (a) Astray Animal means an animal which is set loose unrestrained, and not under the complete control of its owner, or in possession thereof, found roaming at-large in public or private places whether fettered or not. (b) Public Place includes National, City, or Barangay streets, parks, plazas, and such other places open to the public. (c) Private Place includes privately-owned streets or yards, rice fields or farmlands, or lots owned by an individual other than the owner of the animal. (d) Large Cattle includes horses, mules, asses, carabaos, cows, and other domestic members of the bovine family. SECTION 3L.02. Imposition of Fee . There shall be imposed the following fees for each day or fraction thereof on each head of astray animal found running or roaming at large, or fettered in public or private places. EHCcIT SECTION 3L.03. Time of Payment . The impounding fee shall be paid to the City Treasurer prior to the release of the impounded animal to its owner. SECTION 3L.04. Administrative Provisions . (a) For purposes of this Article, the City Veterinary Office are hereby authorized to apprehend and impound astray animals in the city corral or a place duly designated for such purpose. They shall also cause the posting of notice of the impounded astray animal in the City Hall and in the barangay for five (5) consecutive days, starting from the day after the animal was impounded during within which the owner is required to claim the impounded animal after ownership has been established. The City Mayor and City Treasurer shall be informed of the impounding. (b) Impounded food animals not claimed within three (3) days after the date of impounding shall be sold at public auction under the following procedures: 1. The City Treasurer shall post notice for seven (7) days in conspicuous places including the main door of the City Hall, in barangay hall were it's impounded, and the public markets. The animal shall be sold to the highest bidder. Within seven (7) days after the auction sale, the City Treasurer shall make a report of the proceedings in writing to the City Mayor. IaECcH 2. The owner may stay the sale by paying at any time before or during the auction sale, the impounding fees due and the cost of the advertisement and conduct of sale to the City Treasurer, to be determined by the latter, otherwise, the sale shall proceed. 3. The proceeds of the sale shall be applied to satisfy the cost of impounding, advertisement and conduct of sale. The residue over these costs shall accrue to the General Fund of the city. 4. In case the impounded animal is not disposed of within the seven (7) days from the date of notice of public auction, the same shall be considered sold to the City Government for the amount equivalent to the poundage fees due. SECTION 3L.05. Penalty . Owners of animals caught astray and by reason of which have incurred damages to plants and properties shall pay the following fines: CADacT OFFENSES Amount of Fine (a) First offense 500.00/day or community service (b) Second offense 1,000.00/day or community service (c) For the third offense and each subsequent offense 1,500.00/day or community service In addition to the fine, the owners shall pay the amount of damage incurred, if any, to the property owner. ARTICLE M Permit Fee for the Storage of Flammable and Combustible Materials SECTION 3M.01. Imposition of Fee . There shall be collected an annual permit fee for the storage of combustible materials at the rates as follows: SDIaHE KINDS OF FLAMMABLE AND COMBUSTIBLE MATERIALS Rate of Fee Storage of gasoline, diesel, fuel, kerosene and similar products 1. 500 to 2,000 liters 500.00/annum 2. 2,001 to 5,000 liters 700.00/annum 3. 5,001 to 20,000 liters 2,000.00/annum 4. 20,001 to 50,000 liters 5,000.00/annum 5. 50,001 to 100,000 liters 10,000.00/annum 6. Over 100,000 liters 15,000.00/annum SECTION 3M.02. Time of Payment . The fees imposed in Article shall be paid to the City Treasurer upon application for his permit with the Mayor to store the aforementioned substances. SECTION 3M.03. Administrative Provisions . (a) No person shall keep or store at his place of business any of the above mentioned flammable, combustible or explosive substances without securing a permit therefor. 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. cSEaTH (b) The City Mayor through the Sangguniang Panlungsod shall promulgate regulations for the proper storing of said substances and shall designate the proper official and shall supervise therefor. ARTICLE N Permit Fee for Temporary Use of Roads, Streets, Sidewalk, Alleys, Patios, Plazas and Playgrounds SECTION 3N.01. Imposition of Fee . Any person who shall temporarily use and/or occupy a street, sidewalk, or alley or portion thereof in this City in connection with their construction works and other purposes, shall first secure a permit from the Mayor and pay a fee in the following schedule: PURPOSE Rate of Fee 1. For construction 20.00/sq. m. 2. Other 15.00/sq. m. For wake and other charitable, religious and educational purposes, use and/or occupancy is exempted from the payment of permit fee provided a corresponding permit is secured prior to such use and/or occupancy. SECTION 3N.02. Time of Payment . The fee shall be paid to the City Treasurer upon approval of the application of the permit with the City Mayor. cDSAEI SECTION 3N.03. Administrative Provisions . The period of occupancy and/or use of the street, sidewalk, or alley or portion thereof shall commence from the time the construction permit is issued and shall terminate only upon the issuance of the certificate of building occupancy. The City Engineer shall report to the City Treasurer the area occupied for purposes of collecting the fee. ARTICLE O Permit Fee for Excavation SECTION 3O.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 city. FUNDS OF EXCAVATION AMOUNT OF FEE A. Processing of Fee i. Service Poles for House Connections ii. Individual Water Service Connection P200.00 iii. Utility Poles iv. Power/Communication Cabinet Installation B. Excavation Permit Fees i. For 50 linear meter (lm) in less but not over the minimum trench width of 0.50 m. 500.00 ii. Over and above 50 lm 50.00/lm iii. Over and above 0.50 meters trench width 50.00/sq. m. iv. For installation of wooden/concrete utility pole 200.00/pole v. Outdoor cable lines installation fee (These apply to repairs, change of lines which have not been previously paid for before the adoption of this ordinance) Exempted a. Existing power lines 5.00/meter b. New power lines 5.00/meter c. Communication lines per cable vi. Other Equipment and Apparatus a. Power System 1. Each transformer up to 1kva 1,000.00 2. Every fraction thereof in excess of 1kva 1.00 3. Each transformer up to 2kva 2,000.00 4. Every fraction thereof in excess of 2kva 2.00 vii. Communication System a. Each public phone 1,000.00 b. Plant cable network cabinet 2,000.00 Imposed Restoration Fee (in Php): Concrete pavement 7 days 14 days 28 day 12" thickness Sq.m. 3,606.06 3,471.81 3,120.03 10" thickness Sq.m.