A Resolution Enacting City Ordinance No. 65-2000 Otherwise Known as the "Revised Revenue Code of Antipolo City (2000)"

December 13, 2000 Excerpt from the Minutes of the Regular Session of the Sangguniang Panlungsod Held at the City Session Hall on December 13, 2000 at 2:00 P.M. ANTIPOLO CITY RESOLUTION NO. 206-C-00 A RESOLUTION ENACTING CITY ORDINANCE NO. 65-2000 OTHERWISE KNOWN AS THE "REVISED REVENUE CODE OF ANTIPOLO CITY (2000)" INTRODUCED BY: ALL SANGGUNIANG PANLUNGSOD MEMBERS 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 herein, include those that have undergone not only simple but even sophisticated processes employing advance technological means in packaging like dressed chicken or ground coffee in plastic bags or styrofoam or other packaging materials intended to process and prepare the products for the market. The term by- products shall mean those materials which in the cultivation or processing of an article remain over, and which are still of value and marketable, like copra cake from copra and molasses from sugar cane. Amusement is a pleasurable diversion and entertainment? It is synonymous to relaxation, avocation, pastime or fun. Amusement Places include theaters, cinemas, concert, halls, circuses and other places of amusement where one seeks admission to entertain oneself by seeing or viewing the show or performance. Business means trade or commercial activity regularly engaged in as means of livelihood or with a view to profit. Banks and Other Financial Institutions include no-bank financial intermediaries, lending investor, finance and investment companies, pawnshops, money shops, insurance companies, stock markets, stock brokers and dealers in securities and foreign exchange, as defined under applicable laws or rules and regulations thereunder. Capital signifies the actual estate, whether in money or property owned by an individual or corporations; it is a fund with which it transacts its business, which would be liable to each creditor, and which in case of insolvency passes on to a receiver. Capital Investment is the capital which 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. Charges refer to pecuniary liability, as rents or fees against persons or property. Contractor includes persons, natural or juridical, not subject to professional tax under Article 228 of Rule XXX, Implementing Rules and Regulations of RA 7160, whose activity consists essentially of the sale of all kinds of services for a fee, regardless of whether or not the performance of the service calls for the exercise or use of the physical or mental faculties of such contractor or his employees. As used in this Code, the term " contractor " includes, but not limited to the following: General engineering, general building and specialty contractor as defined under applicable laws; Filing demolition and salvage works contractor; Proprietor or operator of mine drilling apparatus; Proprietor or operator of dockyards; Person engaged in the installation of water system and gas or electric lights, heat, or power; Proprietor or operator of smelting plants; Engraving, plating and plastic lamination establishment; Proprietor or operator of establishments for repairing, repainting, upholstering, washing or greasing of vehicles, heavy equipment, vulcanizing, recapping and battery charging; Proprietor or operator of furniture shops and establishments for surfacing and recutting of lumber and sawmill under contract to saw or cut logs belonging to others; Proprietor or operator of dry-cleaning or dyeing establishments, steam laundries and laundries using washing machines; Proprietor or operator of establishments or lots for parking purposes; Proprietor or operator of tailor shops, dress shops, milliners and hatters, beauty parlors, barbershops, massage clinics, sauna, turkish and swedish baths, slendering and body building saloons and similar establishments; Photographic studios; Funeral parlors; Proprietor or operator of hotels, motels and lodging houses; Proprietor or operator of arrastre or stevedoring, warehousing or forwarding establishment, master plumbers, smiths and house or sign painters; Printers, bookbinders, lithographers; Publisher except those engaged in the publication or printing of newspaper, magazine, review of bulletin which appears at regular intervals with fixed price for subscription and sale and which is not devoted principally to the publication of advertisements; Business agent, private detective or watchman agencies, commercial and immigration brokers and cinematographic film owners, lessor and distributors; Corporation 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. The term " foreign resident " when applied to a corporation means a foreign corporation not otherwise organized under the laws of the Philippines but engaged in the trade or business within the Philippines. Countryside and Barangay Business Enterprise refers to any business entity, association or cooperative registered under the provisions of Republic Act numbered Six Thousand Eight Hundred Ten (R.A. 6810) otherwise known as Magna Carta for Countryside and Barangay Business Enterprises (Kalakalan 20) . Dealer means one whose business is to buy and sell merchandise, goods and chattels as a merchant. He stands immediately between the producer or manufacturer and the consumer and depends for his profits not upon the labor he bestows upon his commodities but upon the skill and foresight with which he watches the market. 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. Franchise is a right or privilege, affected with public interest which 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 the public welfare, security and safety. Gross Sales or Receipts include the total amount of money or its equivalent representing the contract price, compensation or service fee, including the amount charged or materials supplied with the services and deposits or advance payments actually or constructively received during the taxable quarter for the services performed or to be performed for another person excluding discounts if determinable at the time of sales, sales return, excise tax and value-added tax (VAT). Manufacturer includes every person who, by physical or chemical process, alters the exterior texture or form or inner substance of any raw material or manufactured or partially manufactured products 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 it to marketable shape or prepare it for any of the use industry, or who by any such process, combines any such raw materials or manufactured or partially 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, alter 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 not for his own use or consumption. Marginal Farmer or Fisherman refers to individual engaged in subsistence farming or fishing which shall be limited to the sale, barter or exchange of agricultural or marine products produced by himself and his immediate family and whose annual net income from such farming or fishing does not exceed Fifty Thousand Pesos (P50,000.00) or the poverty line established by NEDA for the particular region or locality, whichever is higher. 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 which run only on rails or tracks and tractors, trailer and traction engines of all kinds used exclusively for agricultural purposes. Operator includes the owner, manager, administrator, or any person who operates or is responsible for the operation of a business establishment or undertaking. Peddler means any person who, either, for himself or on commission, travels from place to place and sells his goods or offers to sell and deliver the same. Whether a peddler is a wholesale peddler or retail peddler of a particular commodity shall be determined from the definition of wholesale dealer or retailer. Persons means every natural or juridical being, susceptible of right and obligations or being the subject of legal relations. 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 law, juridical persons are residents of the province, city, municipality where they have their legal residence or principal place of business or where they conduct their principal business or occupation. Retail means a sale where the purchaser buys the commodity for his own consumption, irrespective of the quantity of the commodity sold. 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 1B.02. n 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 R.A. 7160 and its Implementing Rules and Regulations as well as in other applicable laws. SECTION 1B.03. Rules of Construction . In construing the provisions of this Code, the following rules of construction shall be observed unless inconsistent with the manifest intent of the provisions or when applied they would lead to absurd or highly improbable results. a] General Rule . All words and phrases shall be construed and understood according to the common and approved usage of the language; but technical words and phrases and such other words in this Code which may have acquired a peculiar or appropriate meaning shall be construed and understood according to such technical, peculiar or appropriate meaning. b] Gender and Number . Every word in this 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 and every word importing the plural number shall extend and apply to one person or thing. c] 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 provision when expressed in days shall be computed by excluding the first day and including the last day, except when the last day falls on a Sunday or Holiday in which case, the same shall be excluded from the computation, and the next business day shall be considered the last day. d] References . All references to Chapters, Articles, Sections are to Chapters, Articles, Sections in this Code unless otherwise specified. e] Conflicting Provisions of Chapters . If the provisions of different chapters conflict with each other, the provisions of each chapter shall prevail as to all specific matter and questions involved therein. f] Conflicting Provisions of Sections . If the provisions of different sections in the same chapter conflict with each other, the provision of the section which is last in point of sequence shall prevail. CHAPTER II n City Taxes ARTICLE A Real Property Tax SECTION 2A.01. Imposition of Real Property Tax . The rate of real property tax to be implemented in this city shall be in accordance with the existing Provincial Tax Ordinance dealing on this matter, as amended, which shall continue to be imposed until the lapse of Five (5) years from this city's acquisition of its corporate existence pursuant to the provisions of Sec. 49, RA 8508 otherwise known as "An Act converting the Municipality of Antipolo into a component city to be known as the City of Antipolo" which states that " No increase in the rates of local taxes shall be imposed by the City (Antipolo City) within a period of five (5) years from its acquisition of corporate existence ." Thereafter, there shall be levied an annual " ad valorem " tax of one and one-half percent (1-1/2%) on the assessed value of all real properties, such as lands, buildings, machineries and other improvements affix or attached to real properties located in this City, except as hereinafter exempted. SECTION 2A.02. Imposition of Additional Levy on Real Property . The rate of imposition for additional levy on real property shall be the same rate of an annual tax of one percent (1%) on the assessed value of real property which shall be in addition to the basic real property tax. The proceeds thereof shall exclusively accrue to the Special Education Fund (SEF). SECTION 2A.03. Imposition of Additional Ad Valorem Tax on Idle Lands . The rate of imposition for additional " ad valorem " tax on idle lands shall be the same rate being imposed by the provincial government of Rizal in accordance with the existing Provincial Tax Ordinance dealing on this matter. After the lapse of five (5) years to be reckoned from the date this city acquired its corporate existence there shall be levied an annual tax on idle lands at the rate of two percent (2%) of the assessed value of the property which shall be in addition to the basic real property tax. SECTION 2A.04. Exemptions . Pursuant to Section 234 of RA 7160 and Article 325 of its Implementing Rules and Regulations, the following real properties are exempted from the payment of real property 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 parsonages convent appurtenant hereto, mosques, non-profit or religious cemeteries and all lands, building and improvements actually, directly and exclusively used for religious charitable or educational purposes; c] All machinery and equipment that are actually, directly and exclusively used by local water districts and government-owned or controlled corporations engaged in the supply and distributions of water and/or generations and transmission of electric power; d] All real properties owned by duly registered cooperatives as provided for under RA 6938; and, e] Machinery and equipment used for population control and environment protection. Except as provided under RA 7160 and its Implementing Rules and Regulations, any exemption from payment enjoyed by all persons, whether natural or juridical including government-owned or controlled corporation (GOCCs) are hereby withdrawn. SECTION 2A.05. Coverage of Idle Lands . For purposes of real property taxation, "idle lands" shall include the following: a] Agricultural lands, more than one (1) hectare in area, suitable cultivation, dairying, inland fishery, and other agricultural uses, one-half (1/2) of which remain uncultivated or unimproved by the owner of the property or person having legal interest therein. Agricultural lands planted to permanent or perennial crops with at least fifty (50) trees to a hectare shall not be considered idle lands. Lands actually used for grazing purposes shall likewise not be considered idle lands. b] Lands, other than agricultural, with more than one thousand (1,000) square meter in area but one-half (1/2) of which remain unutilized or unimproved by the owner of the property or person having legal interest therein. Regardless of land area, this Section shall likewise apply to residential lots in subdivision duly approved by proper authorities, the ownership of which has not been transferred to the buyer, shall be considered as part of the subdivisions, and shall be subjected to the additional tax payable by the subdivision owner or operator. SECTION 2A.06. Idle Lands Exempt from Tax . Exempted from the additional levy imposed in this Article are idle lands which by reason of force majeure , civil disturbance, natural calamity, or any cause or circumstances the owner or person having legal interest therein is physically or legally prevented from improving, utilizing, or cultivating the same. SECTION 2A.07. Listing of Idle Lands by the Assessor . The City Assessor shall make and keep an updated record of all idle lands located within their area of jurisdiction. For purposes of collection, the City Assessor concerned shall furnish a copy thereof to the 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 said additional tax. SECTION 2A.08. Fundamental Principles . As provided under Sec. 198 of RA 7160 the appraisal, assessment, levy, and collection of real property tax shall be governed by the following fundamental principles: a] Real property shall be appraised at its current and fair market value; b] Real property shall be classified for assessment purposes on the basis of its actual use; c] Real property shall be assessed on the basis of a uniform classification within each local government unit; d] The appraisal, assessment, levy, and collection of real property tax shall not be let to any private person; and, e] The appraisal and assessment of real property shall be equitable. SECTION 2A.09. Definition of Terms . As used in this Article, the term: Acquisition Cost (for newly acquired machinery not yet depreciated and appraised which the year of its purchase) refers to the actual cost of the machinery to its present owner plus the cost of the transportation, handling, installation at the present site. Actual Use refers to the purpose for which the property is principally or predominantly utilized by the person in possession thereof. Ad Valorem Tax is levy on real property determined on the basis of a fixed proportion of the value of the property. Agricultural Land is land devoted principally to the planting of trees, raising, crops, livestock and poultry, dairying, salt making, inland fishing and similar aquacultural activities and other agricultural activities, and is not classified as mineral, timber, residential, commercial or industrial land. Appraisal is the act or process of determining the value of property as of a specific date for a specific purpose. Assessment is the act or process of determining the value of property, or proportion thereof subject to tax, including the discovery, listing, classification, and appraisal of properties. Assessment Level is the percentage applied to the fair market value to determine the taxable value of the property. Assessed Value is the fair market value of the real property multiplied by the assessment level. It is synonymous to taxable value. Commercial Land is land devoted principally for the object of profit and is not classified as agricultural, industrial, mineral, timber, or residential land. Depreciated Value is the value remaining after deducting depreciation from the acquisition cost. Economic Life is the estimated period over which it is anticipated that a machinery or equipment may be profitably utilized. Fair Market Value is the price at which a property may be sold by seller who is not compelled to sell and bought by a buyer who is not compelled to buy. Improvement is a valuable addition made to a property or an amelioration in its condition, which is intended to enhance its, beauty or utility or to adapt it for new or further purposes, amounting to more than mere repair or replacement of parts involving capital expenditures and labor and normally requiring a building permit. Industrial Land is land devoted principally to industrial activities as capital investment and is not classified as agricultural, commercial, timber, mineral, or residential land. Machinery embraces machines, equipment, mechanical contrivances, instruments, appliances, or apparatus, which may or may not be attached permanently or temporarily to the real property provided that: a] They are actually, directly and exclusively used to meet the needs of the particular industry, business, or activity; and, b] By their very nature and purpose are design for, or necessary to manufacturing, mining, logging, commercial, industrial, or agricultural purposes. c] Machinery which are of general purposes and use including but not limited to office equipment, typewriters, telephone equipment, breakable or easily damaged containers (glass or cartons), microcomputers, facsimile machines, telex machines, cash dispensers, furniture and fixtures, freezers, refrigerators, display cases or racks, fruit juice or beverage automatic dispensing machines which are not directly and exclusively used to meet the needs of a particular industry, business or activity shall not be considered within the definition of machinery under this Rule. Residential machinery shall include machines, equipment, appliances or apparatus permanently attached to residential land and improvements or those immovable by destination. Mineral Lands are lands in which minerals, metallic or non-metallic, exist in sufficient quantity or grade to justify the necessary expenditures to extract and utilize such materials. Reassessment is the assigning of new assessed values to property particularly real estate, as the result of a general, partial, or individual reappraisal of the property; Remaining Economic Life is the period of time expressed in years from the date of appraisal to the date when the machinery becomes valueless; Remaining Value is the value corresponding to the remaining useful life of the machinery; Replacement or Reproduction Cost is the cost that would be incurred on the basis of current prices, in acquiring an equally desirable property, on the basis of current prices with the same or closely similar materials; and, Residential Land is land principally devoted to habitation. SECTION 2A.10. Appraisal of Real Property . All real properties in this province shall be appraised at the current and fair market value prevailing in this locality based on the rules and regulations promulgated by the Department of Finance for classification, appraisal, and assessment of real property. SECTION 2A.11. Declaration of Real Property by Owner or Administrator . It shall be the duty of all persons, natural or juridical, owning or administering real property, including the improvement therein, within this or their duly authorized representative, to prepare or cause to be prepared and file with the assessor concerned, a sworn statement declaring the true value of their property or properties, whether previously declared or undeclared, taxable or exempt, which shall be the current and fair market value of the property, as determined by the declarant. Such declaration shall contain a description of the property sufficient in detail to enable the assessor concerned or his deputy to identify the same for assessment purposes. The sworn declaration of real property herein referred to shall be filed with the assessor concerned once every three (3) years during the period from January first (1st) to June thirtieth (30th) commencing in the calendar year 1992. For this purpose, the City Assessor shall use the standard form known as Sworn Declaration of Property Values prescribed by the Department of Finance. The procedures in filing and safekeeping thereof shall be in accordance with the guidelines issued by the said Department. Property owners or administrators who fail to comply with this provision shall be subject to a fine of not less than One Thousand Pesos (P1,000.00) but not more than Five Thousand Pesos (P5,000.00). SECTION 2A.12. Duty of Person Acquiring Real Property or Making Improvement Thereon . The following are the duties of person or persons acquiring real property in this city or making improvement thereon; All persons, natural or juridical, or their duly authorized representatives, who acquire at anytime a parcel or parcels of land in this city shall file with the City Assessor a sworn statement declaring the true value of subject property within sixty (60) days after the acquisition of such property as evidenced by a duly notarized or final deed of conveyance executed between the contracting parties bearing proof of registration from the registrar of deeds concerned. The sixty-day period shall commence on the date of execution of the deed of conveyance. In the case of houses, buildings, or other improvements acquired or newly constructed which will require building permits, property owners or their authorized representatives shall likewise file a sworn declaration of the true value of the subject house, building, or other improvement within sixty (60) days after. a] The date of the duly notarized final deed of sale, contract, or other deed of conveyance covering the subject property executed between the contracting parties; b] The date of completion or occupancy of the newly constructed building, house, or improvements whichever comes earlier; and, c] The date of completion or occupancy of any expansion, renovation, or additional structures or improvements made upon any existing building, house, or other real property, whichever comes earlier. In the case of machinery, the sixty-day period for filing the required sworn declaration of property values shall commence on the date of installation thereof as determined by the assessor concerned and, for this purpose, said assessor may secure certification of the building official or engineer or other appropriation official stationed in the particular. Property owners or administrators who fail to comply with this provision shall be subjected to a fine of not less than One Thousand Pesos (P1,000.00) but not more than Five Thousand Pesos (P5,000.00). SECTION 2A.13. Declaration of Property by the City Assessor . When any person, natural or juridical, by whom real property is required to be declared under Section 202 of RA 7160, refuses or fails for any reason to make such declaration within the time prescribed, the City Assessor concerned shall himself declare the property in the name of the defaulting owner, if known, or against an unknown owners as the case may be, and shall assess the property for taxation in accordance with the provisions of Chapter I, Title Two, of RA 7160. Declaration of real property by the City Assessor shall be subject to the following rules: a] The City Assessor shall declare only real property previously undeclared for taxation purposes. b] In the case of real property discovered whose owner or owners are unknown, the City Assessor shall declare the same in the name of the "Unknown Owner" until such time that person natural or juridical, comes forth and files the sworn declaration of property values required herein. c] No oath shall be required of any declaration made by the City Assessor. SECTION 2A.14. Listing of Real Property in the Assessment Rolls . There shall be prepared and maintained by the City Assessor an assessment roll wherein all real property, whether taxable or exempt, located within the territorial jurisdiction of this shall be listed. Real property shall be listed, valued, and assessed in the name of the owner or administrator, or anyone having legal interest in the property. The undivided real property of a deceased person may be listed, valued, and assessed in the name of the estate or of the heirs and devisees without designating them individually, and undivided real property other than that owned by a deceased may be listed, valued and assessed in the name of one or more co-owners: Provided, however, That such heir, devisee, or co-owner shall be liable severally and proportionately for all obligations imposed in this Article and the payment of real property tax with respect to the undivided property. The real property of a corporation, partnership or association shall be listed, valued, and assessed in the same manner as that of an individual. Real property owned by the Republic of the Philippines, its instrumentalities and political subdivisions, the beneficial use of which has been granted, for consideration or otherwise, to a taxable person, shall be listed, valued and assessed in the name of the possessor, grantee or of the public entity if such property has been acquired or held for resale or lease. SECTION 2A.15. Proof of Exemption of Real Property from Taxation . Every person by or for whom real property is declared, who shall claim tax exemption for such property under this provisions is declared, who shall claim tax exemption for such property under this provisions of Chapter I, Title Two of RA 7160 shall file with the assessor concerned within thirty (30) days from the date of the declaration of real property sufficient documentary evidence in support of such claim including corporate charters, title of ownership, articles of incorporations, by laws contracts, affidavits, certification and mortgage deeds, and similar documents. If the required evidence is not submitted within the period being prescribed, the property shall be listed as taxable in assessment roll. However, if the property shall be proven to be tax exempt, the same shall be dropped from the assessment roll. SECTION 2A.16. Notification of Transfer of Real Property Ownership . Any person who shall transfer real property ownership to another shall notify the assessor concerned within sixty (60) days from the date of such transfer. The notification shall include the mode of transfer, the description of the property alienated, the name and address of the transferee. In addition to the notice of transfer, the previous property owner shall likewise surrender to the assessor concerned the tax declaration covering the subject property in order that the same may be cancelled from the assessment records of this city. If, however, said previous owner still owns property other than the property alienated, he shall, within the prescribed sixty-day period, file with the assessor, an amended sworn declaration of the true value of the property or properties he retains in accordance with Sections 2A.14 and 2A.15 of this Article. SECTION 2A.17. Duty of Registrar of Deeds to Appraise the City Assessor of Real Property Listed in the Registry . On or before the thirtieth (30th) of June of every year the Registrar of Deeds shall prepare and submit to the assessor concerned the abstract of his Registry of Property which includes a brief but sufficient description of the real property entered therein, their present owners, and the date of their most recent transfer or alienation accompanied by copies of corresponding deeds of sale, donation, or partition or other forms of alienation involving real properties in this province. Before any document of transfer, alienation, or encumbrance of real property may be registered, the registrar of deed shall require the presentation of a certificate or clearance issued by the City Treasurer concerned to the effect that all current year and past year basic and additional special education fund, real property tax on transfer of real property ownership, due on the subject property, have been paid in full including interest is null and void. The registrar of deeds and notaries public shall furnish the assessor concerned with copies of all contracts selling transferring, or otherwise conveying, leasing or mortgaging real property in this province registered by, or acknowledge before them, within thirty (30) days from the date of registration or acknowledgment. SECTION 2A.18. Duty of Official Issuing Building Permit or Certificate of Registration of Machinery to Transmit Copy to Assessor . Any public official or employee who may now or thereafter be required by law or regulation to issue to any person a permit for the construction, addition, repair or renovation of a building, or permanent improvement on land, or a certificate of registration for any machinery, including machines, mechanical contrivances, and apparatus attached or affixed on land or to another real property, shall transmit a copy of such permit or certificate within thirty (30) days of its issuance, to the assessor concerned. In lieu of individual copies of the said permits or certificates, furnish the assessor concerned with monthly summaries of issued permits of certificates within the first ten (10) days of the succeeding month. Any official referred to in this Section shall likewise furnish the assessor concerned with copies of the building floor plans and/or certificates of registration or installation of other machineries which may not be permanently or temporarily attached to land or another real property but failing under the definition of the term "machinery" as officially defined under RA 7160 and its Implementing Rules and Regulations or the guidelines issued by the Department of Finance (DOF). SECTION 2A.19. Duty of Geodetic Engineers to Furnish Copy of Plans to Assessor . It shall be the duty of all geodetic engineers, public or private, to furnish free of charge to the assessor concerned a white or blue print copy of each of all approved original or subdivision plans or maps of surveys executed by them in this within thirty (30) days from receipt of such plans from the Land Management Bureau, the Land Registration Authority, or the Housing and Land Use Regulatory Board as the case may be. SECTION 2A.20. Authority of the City Assessor to Take Evidence . For the purpose of obtaining information on which to base the market value of any real property, the assessor concerned or his deputy may summon the owners of the properties to be affected or persons having legal interest therein and witnesses, administer oaths, and take deposition concerning the property, its ownership, amount, nature and value. SECTION 2A.21. Assessment Levels . The assessment levels to be applied to the fair market value of real property to determine its assessed value shall be as follows: [1] On Lands Class Assessment Level Residential 10% Agricultural 25% Commercial 35% Industrial 35% Mineral 35% Timberland 20% [2] On Buildings and Other Structure A. Residential Fair Market Value Over Not Over Assessment Level P175,000.00 0% P175,000.00 300,000.00 10% 300,000.00 500,000.00 20% 500,000.00 750,000.00 25% 750,000.00 1,000,000.00 30% 1,000,000.00 2,000,000.00 35% 2,000,000.00 5,000,000.00 40% 5,000,000.00 10,000,000.00 50% 10,000,000.00 60% B. Agricultural Fair Market Value Over Not Over Assessment Level P300,000.00 25% P300,000.00 500,000.00 30% 500,000.00 750,000.00 35% 750,000.00 1,000,000.00 40% 1,000,000.00 2,000,000.00 45% 2,000,000.00 50% C. Commercial/Industrial Fair Market Value Over Not Over Assessment Level P300,000.00 30% P300,000.00 500,000.00 35% 500,000.00 750,000.00 40% 750,000.00 1,000,000.00 50% 1,000,000.00 2,000,000.00 60% 2,000,000.00 5,000,000.00 70% 5,000,000.00 10,000,000.00 75% 10,000,000.00 80% D. Timberland Fair Market Value Over Not Over Assessment Level P300,000.00 45% 300,000.00 500,000.00 50% 500,000.00 750,000.00 55% 750,000.00 1,000,000.00 60% 1,000,000.00 2,000,000.00 65% 2,000,000.00 70% [3] On Machineries Class Assessment Level Agricultural 40% Residential 50% Commercial 80% Industrial 80% [4] On Special Classes: The assessment levels for all lands, building, machineries and other improvements thereon actually, directly and exclusively used for hospitals, cultural and scientific shall be fifteen percent (15%) of the market value of such property. Lands, building and machineries and other improvements actually, directly and exclusively used for religious, educational, institutional such as government and other public offices shall be classified as special and shall be assessed at fifteen percent (15%) of their market values. Real Property used for recreational owned by sports or athletic clubs or such other recreational organization and are not operated primarily for profit shall be fifteen percent (15%) of their market values. Real property actually used for recreational purposes but which are operated primarily for profit or as commercial or business ventures, such as movie houses, bowling house, pool and billiard halls, swimming pools rented to customers and similar others generally open to the public upon payment or entrance, admission and/or other fees and charges shall be classified as commercial and shall be assessed at forty percent (40%) of their market values. Real property owned and used by local water districts and government-owned or controlled corporations rendering essential public services in the supply and distribution of water and/or generation and transmission of electric power shall be classified as special and be assessed of ten percent (10%) of their market values. Assessment levels in paragraph (a) hereof shall be applied initially during the first general revision of real property assessments to be undertaken within two (2) years from the effectivity of RA 7160 and every three (3) years thereafter. Pending the enactment of a schedule of fair market values and effectivity of the revised new assessment levels the prevailing schedules of market values and the levels currently used by the City Assessor shall continue to be applied. SECTION 2A.22. General Revision of Assessment and Property Classification . The City Assessor shall undertake a general revision of real property assessment within two (2) years after the effectivity of RA 7160 otherwise known as the Local Government Code of 1991 and every three years thereafter. SECTION 2A.23. Valuation of Real Property . In cases where: (a) the real property is declared and listed for taxation purposes for the first time (b) there is an ongoing general revision of property classification and assessment; (c) a request is made by the person in whose name the property is declared, the assessor or his duly authorized deputy shall, in accordance with the provision of this Article, make a classification, appraisal and assessment of real property listed and described in the declaration irrespective of any previous assessment of taxpayer's valuation thereon provided, that the assessment of real property shall not be increased oftener than once every three (3) years except in the case of new improvement substantially increasing the value of said property or of any change in its actual use. SECTION 2A.24. Date of Effectivity of Assessment or Reassessment . All assessment or reassessment made after the first (1st) day of January of the succeeding year provided, however, that the reassessment of real property due to its partial or total destruction, or to a major change in its actual use, or to any great and sudden inflation or deflation of real property values, or to gross illegality of the assessment when made, or to any other abnormal cause, shall be made within ninety (90) days from the date any such cause or causes occurred, and shall take effect at the beginning of the quarter next following the reassessment. SECTION 2A.25. Assessment of Property Subject to Back Taxes . Real Property declared for the first time shall be assessed for the taxes for the period during which it would have been liable but it no case for more than ten (10) years prior to the date of initial assessment provided, however, that such taxes shall be computed on the basis of the applicable schedule of values in force during the corresponding period. If such taxes are paid on or before the end of the quarter following the date the notice of assessment was received by the owner or his representative, no interest for delinquency shall be imposed thereon, otherwise, such taxes shall be subject to an interest at the rate of two percent (2%) per month or a fraction thereof from the date or receipt of the assessment until such taxes are fully paid. SECTION 2A.26. Notification of New or Revised Assessment . When real property is assessed for the first time or when an existing assessment is increased or decreased, the assessor shall, within thirty (30) days, give written notice of such new or revised assessment to the person in whose name the property is declared. The notice may be delivered personally or by registered mail or through the assistance of the Punong Barangay to the last known address of the person to be served. SECTION 2A.27. Appraisal and Assessment of Machinery . 1. The fair market value of a brand new machinery shall be the acquisition cost. In all other cases, the fair market value shall be determined by dividing the remaining economic life of the machinery by its estimated economic life and multiplied by the replacement or reproduction cost. 2. If the machinery is imported, the acquisition cost includes freight, insurance, bank and other charges, brokerages, arrastre and handling duties and taxes, plus cost of inland transportation, handling, and installation charges at the present site. The cost in foreign currency of imported machinery shall be converted to peso cost on the basis of foreign currency exchange rate as fixed by the Central Bank. SECTION 2A.28. Depreciation Allowance for Machinery . For purposes of assessment, a depreciation allowance shall be made for machinery at rate not exceeding five percent (5%) of its original cost or its replacement of reproduction cost, as the case may be, for each year of use provided that the remaining value for all kinds of machinery shall be fixed at not less than twenty percent (20%) of such original, replacement, or reproduction cost for so long as the machinery is useful and in operation. SECTION 2A.29. City Board of Assessment Appeals . Any property owner or person having legal interest or claim in the property who is not satisfied with the assessment of his property made by the assessor pursuant to the provision of this Article may within sixty (60) days from the date of receipt of the written notice of assessment, appeal to the 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. SECTION 2A.30. Organization, Powers, and Functions of the City Board of Assessment Appeals . (a) In the determination and resolution of assessment appeals, the board of assessment of appeals shall be composed of the following: Registrar of Deeds Chairman Prosecutor Member City Engineer Member The chairman and members of the board of assessment appeals shall serve in an " ex-officio " capacity without additional compensation. The chairman of the board shall have the power to designate any employee of the n to serve as secretary to the said board. The chairman and members of the board of assessment appeals shall assume their respective position without need or further appointment or special designation upon effectivity of this code. Before the assumption of the official functions or before discharging their duties as chairman and members of the board of assessment appeals, they shall take an oath or affirmation of office in the manner herein set forth: "I, ____________, after having been appointed to the position of __________, in the City of __________________ and now assuming my position as _________ of the City Board of Assessment Appeals, hereby solemnly swear that I will faithfully discharge to the best of my ability the duties of this position and of all others that I am holding, or may hereafter hold under the Republic of the Philippines, and that I will support and defend the Constitution of the Philippines, and that I will obey the laws and legal orders promulgated by the duly constituted authorities of the Republic of the Philippines, and that I will well and truly hear the determine all matters and issues between taxpayers and assessor submitted for my decision, and that I impose this obligation upon myself voluntarily, without mental reservation or purpose of evasion." So help me God. ______________________ Signature Subscribed and sworn to before me on this ___ day of _________ 99__ A.D. at ___________________, Philippines. __________________________ Officer Administering Oath" SECTION 2A.31. Meetings and Expenses of the City Board of Assessment Appeals . The City Board of Assessment Appeals shall meet once a month and as often as may be necessary for the prompt disposition of appealed cases without entitlement to per diem or traveling expenses for their attendance in board meetings except when conducting an ocular inspection of real properties whose assessment is under appeal, in which case, such expenses shall be charged against the general fund of this City. The Sangguniang Panlungsod shall appropriate such funds to enable the Board to operate effectively. SECTION 2A.32. Action by the City Board of Assessment Appeals . From the date of receipt of an appeal, the board assessment appeals shall, on the basis of substantial evidence or such relevant evidence on record adequately acceptable to support a conclusion decide such appeal within one hundred twenty (120) days. In the exercise of its appellate jurisdiction, the board shall have the power depositions, and issue subpoena and subpoena duces tecum. The proceedings of the court shall be conducted solely for the purposes ascertaining the facts without necessarily adhering to technical rules applicable in judicial proceedings. The Secretary of the board shall furnish the owner of the property or the person having legal interest therein and the assessor with a copy of the decision of the board. In case the assessor concurs with the revision of the assessment, it shall be his duty to notify the owner of the property or the person having legal interest therein or the assessor who is not satisfied with the decision of the board, appeal to the Central Board of Assessment Appeals. The decision of the Central Board of Assessment Appeals constituted under RA 7160 shall be final and executory. SECTION 2A.33. Effect of Appeal on the Payment of Real Property Tax . Appeals on assessment of real property made under the provisions of this article shall, in no case, suspend the collection of the corresponding real property taxes on the property involved as assessed by the assessor without prejudice to subsequent adjustment depending upon the final outcome of the appeal. SECTION 2A.34. Date of Accrual of Tax . The real property tax for any year shall accrue on the first day of January and from that date it shall constitute a lien on the property which shall be superior to any other lien, mortgage, or encumbrance of any kind whatsoever, and shall be extinguished only upon payment of the delinquent tax. SECTION 2A.35. Collection of Tax . The collection of the real property tax with interest thereon and related expenses, and the enforcement of the remedies provided in this Article or any applicable laws, shall be the responsibility of the treasurer concerned. The 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 and provided further, that the premium on the bond shall be paid by the government. SECTION 2A.36. Assessor to Furnish the Treasurer with Assessment Roll . The assessor shall prepare and submit to the treasurer concerned, on or before the thirty-first (31st) day of December each year, an assessment roll containing a list of all persons whose real properties have been newly assessed or reassessed and the value of such properties. SECTION 2A.37. Notice of Time for Collection of Tax . The treasurer shall on or before the thirty-first (31st) day of January of each year, in the case of the basic real property tax and the additional tax for special education fund or any other date to be prescribed by the Sanggunian concerned in the case of any other tax levied in 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. SECTION 2A.38. Payment of Real Property Taxes in Installments . The owner of the real property or the person having legal interest therein may pay the basic real property tax and the additional tax for special education fund due therein without interest in four (4) equal installments; the first installment to be due and payable on or before the thirty-first (31st) of March, the second installment on or before the thirtieth (30th) of June; the third installment, on or before the thirtieth (30th) of September and the last installment on or before the thirty-first (31st) of December, except the special levy for which the payment thereof shall be governed by other ordinance enacted for that purpose. The date for payment of any other tax imposed in this Article without interest shall be prescribed by the Sangguniang Panlungsod. Payments of real property taxes shall first be applied to prior years delinquencies, interest, and penalties, if any, and only after said delinquencies are settled may tax payments be credited for the current period. SECTION 2A.39. Tax Discount for Advanced and Prompt Payment . If the basic real property tax and the additional tax accruing to special education fund are paid on time or in advance in accordance with the prescribed schedule of payments as provided herein, the taxpayer shall be granted a tax discount as follows: [a] Ten percent (10%) discount for prompt payment, and, [b] Twenty percent (20%) discount for advanced payment. SECTION 2A.40. Payment under Protest . 1. 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 the payment of the tax to the treasurer who shall decide the protest within sixty (60) days from receipt thereof. 2. The tax or a portion thereof paid under protest shall be held in trust by the treasurer concerned. Fifty percent (50%) of the tax paid under protest shall, however, be distributed in accordance with the provisions of this Article on the distribution of proceeds. 3. 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 protestant, or tax applied as credit against his existing or future tax liability. 4. In the event that the protest is denied or upon the lapse of the sixty-day period prescribed in paragraph (a) hereof, the taxpayer may avail of the remedies provided in this Article. SECTION 2A.41. Repayment of Excessive Collections . When an assessment of basic real property tax, or any other tax levied in this Article, is found to be illegal or erroneous and the tax is accordingly reduced or adjusted, the taxpayer may file a written claim for refund of credit for taxes and interest with the treasurer within two (2) years from the date the taxpayer is entitled to such reduction or adjustment. The 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 avail of the remedies as provided in this Article. SECTION 2A.42. Notice of Delinquency in the Payment of Real Property Tax . 1. When the real property tax or any other tax imposed in this Article becomes delinquent, the treasurer shall immediately cause a notice of the delinquency to be posted at the main entrance of the hall and in publicly accessible and conspicuous place in each barangay of the LGU concerned. The notice of delinquency shall also be published once a week for two (2) consecutive weeks, in a newspaper of general circulation in the province. 2. The 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 the tax with surcharges, interest 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 juridically, 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. SECTION 2A.43. Interests on Unpaid Real Property Tax . Failure to pay the basic real property tax or any other tax levied in this Article upon the expiration of the periods prescribed herein or when due, as the case may be, shall subject the taxpayer to the payment of interest at the rate of the two percent (2%) per month in the unpaid amount or a fraction thereof, until the delinquent tax shall have been fully paid provided, that in no case shall the total interest on the unpaid tax or portion thereof exceed thirty-six (36) months. SECTION 2A.44. Remedies for the Collection of Real Property Tax . For the collection of the basic real property tax and any other tax levied under this Article, LGU may avail of remedies by administrative or judicial action. The administrative remedies which are summary in nature are: Levy on real property; and, Sale of real property at public auction. The judicial remedy is availed of in the court of appropriate jurisdiction. These remedies are cumulative, simultaneous and unconditional that is, any or all of the remedies or combination thereof may be resorted to and the use or non-use of any remedy shall not be a bar against the institution of the other formal demand to the payment of the delinquent taxes and penalties due is not a pre-requisites to such remedies. The notice of delinquency required herein shall be sufficient for the purpose. SECTION 2A.45. Local Government Lien . The basic real property tax and any other tax levied under this Article constitute a lien 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 the related interests and expenses. SECTION 2A.46. 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 the issuance of a warrant or before, or simultaneously with the institution of the civil action for the collection of the delinquent tax. Levy or real property shall be made in the manner set forth: The treasurer when issuing a warrant of levy shall prepare the duly authenticated certificate showing the name of the delinquent property owner or person having legal interest thereon. The warrant shall be mailed to or served upon the delinquent real property owner or person having legal interest. In case he is out or can not be located, to the occupant or administrator of the subject property. Written notice of levy with the attached warrant shall be mailed to or served upon the assessor and the registrar of deeds of this. The assessor and registrar of deeds shall annotate the levy on the tax declaration and the certificate of title, respectively. The levying officer shall submit a written report on the levy to the Sangguniang Panlungsod within ten (10) days after receipt of the warrant by the property owner or person having legal interest in the property. SECTION 2A.47. Penalty for Failure to Issue and Execute Warrant . Without prejudice to criminal prosecution under the Revised Penal Code and other applicable laws, any local 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 the issuance thereof, or who is found guilty of abusing the exercise thereof in an administrative or judicial proceeding shall be dismissed from the service. SECTION 2A.48. Advertisement and Sale . Within thirty (30) days after service of the warrant of levy, the local treasurer shall proceed to publicly advertise for sale or auction the property or a usable portion thereof as may be necessary to satisfy the tax delinquency and expenses of sale. The advertisement shall be effected by posting a notice at the main entrance of the building, and in a conspicuous and publicly accessible place in the barangay where the real property is located, and by publication once a week for two (2) weeks in a newspaper of general circulation in where the property is located. The advertisement shall specify the amount of the delinquent tax, the interest due thereon and expenses of sale, the place and date of sale, the name of 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 at the main entrance of the building, 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 local treasurer shall likewise prepare and deliver to the purchaser, a description of the property sold, the amount of the delinquent tax, interest due thereon, the expenses of the sale and a brief description of the proceedings provided 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 the person having legal interest therein. The local treasurer may, by a duly approved ordinance, advance an amount sufficient to defray the costs of collection through the remedies provided for in this Article including the expenses of advertisement and sale. SECTION 2A.49. Redemption of Property Sold . Within one (1) year from the date of sale, the owner of the delinquent property or person having legal interest therein, or his representative, shall have the right to redeem the property upon payment to the local 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 not more than two percent (2%) per month on the purchase price from the date of sale to the date of redemption. Such payment shall be entitled to a certificate of redemption which shall be issued by the local treasurer or his deputy. From the date of sale until the expiration of the period of redemption, the delinquent real property shall remain in the possession of the owner or person having legal interest therein who shall be entitled to the income and other fruits thereof. The local 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 not more than two percent (2%) per month. Thereafter the property shall be free from the lien of such delinquent tax, interest due thereon and expenses of sale. SECTION 2A.50. Final Deed of Purchaser . In case the owner or person having legal interest therein fails to redeem the delinquent property as provided herein, the local treasurer shall execute a deed conveying to the purchaser said property, free from lien of the delinquent tax, interest due therein and expenses of sale. The deed shall briefly state the proceedings upon which the validity of the sale rest. SECTION 2A.51. Purchase of Property by the Local Government Units 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 costs of the sale, the city treasurer conducting the sale shall purchase the property in behalf of this city to satisfy the claim and within two (2) days thereafter shall make a report of his proceedings which shall be reflected upon the records of his office. It shall be the duty of the registrar of deeds concerned, upon registration with his office of any such declaration of forfeiture, to transfer the title of the forfeited property of this city without the necessity of an order from a competent court. Within (1) year from the date of such forfeiture, the taxpayer or his representative, may redeem the property by paying to the local treasurer the full amount of the real property tax and the related interest and costs of sale. If the property is not redeemed as provided herein, the ownership thereof shall be fully vested on this city. SECTION 2A.52. Resale of Real Estate Taken for Taxes, Fees, or Charges . The Sangguniang Panlungsod may, by a duly approved ordinance, and upon notice of not less than twenty (20) days, sell and dispose of the real property acquired under the preceding Section at public auction. The proceeds of the sale shall accrue to the general fund of this city. SECTION 2A.53. Further Distraint or Levy . Levy may be repeated if necessary on the same property subject to tax until the full amount due, including all expenses, is collected. SECTION 2A.54. Collection of Real Property Tax Through the Courts . The delinquent basic real property tax or any other tax levied under this Article shall constitute a lawful indebtedness of the taxpayer to the LGU. Collection of such indebtedness can be enforced through civil action in any court of competent jurisdiction, as follows: 1. The treasurer shall furnish the provincial attorney or legal officer a certified statement of delinquency who, within fifteen (15) days after the receipt, shall file the civil action in the name of the n in the proper court of competent jurisdiction. The jurisdiction of the court is determined by the amount sought to be recovered exclusive of interest and costs. Thus, where the delinquent tax due does not exceed Ten Thousand (P10,000.00) Pesos, the competent court is the trial court, and where the amount due is in excess of Ten Thousand (P10,000.00) Pesos, the proper court is the regional trial court. 2. Where recognizable is an inferior court, the action must be filed in the n where the delinquent property is located. Where the regional trial court has jurisdiction, the plaintiff LGU shall file the complaint in the province where the property is situated. 3. In both cases, that is, where the claim is either cognizable by an inferior court or by the regional trial court, the treasurer shall furnish the provincial attorney or legal officer concerned the exact address of the defendant where he may be served with summons. SECTION 2A.55. Action Assailing Validity of Tax Sale . 1. No court shall entertain any 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 deposited shall be paid to the purchaser at the auction sale if the deed is declared invalid but it shall be returned to the depositor if the action fails. 2. No court shall declare a sale at public auction invalid by reason of irregularities or informalities in the proceedings unless the substantive rights of the delinquent owner of the real property or the person have legal interest therein have been impaired. SECTION 2A.56. 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 propio or upon representation of the treasurer or his deputies, 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. SECTION 2A.57. Certification of Local Treasurer on Delinquencies Remaining Uncollectible . The City Treasurer or his deputies 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 said documents to the Sangguniang Panlungsod on or before December thirty-first (31st) 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 in this Article. SECTION 2A.58. Periods within Which to Collect Real Property Taxes . The basic real property tax and any other tax levied under this Article shall be collected within five (5) years from the date they become due. No action for collection of the tax, whether administrative or judicial, shall be instituted after the expiration of such period. In case of fraud or intent to evade payment of the tax, such action may be instituted for the collection thereof within ten (10) years from the discovery of such fraud or intent to evade payment. The period of prescription within which to collect shall be suspended for the time during which: 1. The local treasurer is legally prevented from collecting the tax; 2. The owner of the property or the person having legal interest there in request for reinvestigation and execute a waiver in writing before the expiration of the period within which to collect; and, 3. The owner of the property or the person having legal interest there in is out of the country or otherwise cannot be located. SECTION 2A.59. Distribution of Proceeds . The proceeds of the basics of real property tax, including interest thereon, and proceeds from use, lease, or disposition, sale or redemption of property acquired at a public auction, and fifty (50%) percent of the tax paid under protest collected by the local treasurer shall be distributed as follows: a] Seventy Percent (70%) shall accrue to the general fund of this city; and, b] Thirty Percent (30%) shall be distributed among the component barangays of this city where the property is located in the following manner: b.1] Fifty Percent (50%) shall accrue to the barangay where the property is located; b.2] Fifty Percent (50%) shall accrue equally to all component barangays of this city. The share of each 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. SECTION 2A.60. Application of Proceeds of the Additional One Percent (1%) Special Education Fund Tax . a] The proceeds of the additional one percent (1%) real property tax accruing to special education fund shall be automatically released to the local school boards. b] Said proceeds shall be allocated as determine and approved by the local school board concerned only for the following purposes: 1. Operation and maintenance of public schools; 2. Construction and repair of schools, buildings, facilities and equipment; 3. Educational research; 4. Purchases of books and periodicals; and, 5. Sports development. SECTION 2A.61. Proceeds of the Tax on Idle Lands . The collection of the additional real property tax on idle lands shall accrue to the general fund of this where the land subject to tax is situated. Accordingly, the proceeds of the tax shall be treated in the income account as revenue from taxation. SECTION 2A.62. Proceeds of the Special Levy . The proceeds of the special levy on lands benefited by the public works, projects and other improvements shall accrue to the general fund of the LGU which financed such public works, projects or other improvements. Accordingly, all income derived from this special levy shall be treated in the income statement as revenue from taxation. SECTION 2A.63. General Assessment Revision; Expenses Incident Thereto . The Sangguniang Panlungsod of this city shall provide the necessary appropriation to defray the expenses incident to the general revision of real property assessment. The barangays may be required by the Sangguniang Panlungsod to share in the expenses to be incurred for the conduct of a general revision of real property assessments. SECTION 2A.64. 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 this city, the Sangguniang Panlungsod, by ordinance passed prior to the first (1st) day of January of any year and upon the 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 affected by the calamity. SECTION 2A.65. Duty of Registrar of Deeds and Notaries Public to Assist the City Assessor . It shall be the duty of the registrar of deeds and notaries to public furnish the assessor with copies of all contracts selling, transferring or otherwise conveying, leasing or mortgaging real property received by, or acknowledged before them. SECTION 2A.66. Duty of Insurance Companies to Furnish Information to Local Assessor . Insurance companies are hereby required to furnish the 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. SECTION 2A.67. Fees in Court Actions . All courts actions, criminal or civil, instituted at the instance of the treasurer or assessor under the provision of the Article shall be exempt from the payment of court and sheriff's fees. SECTION 2A.68. Fees in Registration of Papers or Documents on Sale Delinquent Real Property . All certificates, documents and papers covering the sale of delinquent property to this, if registered in the Registry of Property, shall be exempt from the documentary stamp tax and registration fees. SECTION 2A.69. Real Property Assessment Notices or Owner's Copies of Tax Declaration to be Exempt from Postal Charges or Fees . Assessment notices or owner's copies of tax declaration sent thru the mails by the assessor shall be exempt from payment of postal charges or fees. SECTION 2A.70. Sale and Forfeiture Before Effectivity of this Revenue Code . Tax delinquencies incurred, and sales and forfeitures of delinquent real property effected, before the effectivity of this city's "Revised Revenue Code," shall be governed by the provisions of applicable laws then in force. SECTION 2A.71. 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 any duty imposed upon him by law relating to the assessment of taxable real property shall, upon conviction, be punished by imprisonment of not less than one (1) month nor more than six (6) months, or by a fine of not less than One Thousand (P1,000.00) Pesos, nor more than Five Thousand (P5,000.00) Pesos, or both such imprisonment and fine, 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. Any other officer required by 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 imprisonment of not less than one (1) month nor more than six (6) months, or by a fine of not less than Five Hundred (P500.00) Pesos nor more than Five Thousand (P5,000.00) Pesos, or both such imprisonment and fine, at the discretion of the Court. SECTION 2A.72. 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 imprisonment of not less than one (1) month nor more than six (6) months, or by a fine of not less than Five Hundred (P500.00) Pesos not more than Five Thousand (P5,000.00) Pesos, or both such imprisonment and fine, at the discretion of the Court. SECTION 2A.73. Penalties for Failure to Dispose of Delinquent of Real Property of Public Auction . The city treasurer who fails to dispose of delinquent real property at public auction in compliance with the pertinent provision of this Article and any other city official whose acts hinder the prompt disposition of delinquent of real property at public auction shall, upon conviction, be imprisoned for not less than one (1) month nor more than six (6) months, or a fine of not less than One Thousand (P1,000.00) Pesos nor more than Five Thousand (P5,000.00) Pesos, or both such imprisonment and fine, at the discretion of the Court. SECTION 2A.74. Time and Payment . The real property tax herein levied together with the real property tax of one percent (1%) imposed in RA 5447, as amended by PD 1621 and RA 7160 (Local Government Code of 1991) as well as the additional " Ad Valorem Tax on Idle Lands" shall be due and payable on the first (1st) day of January of every year. The same may, however, at the discretion of the taxpayer, be paid without penalty in four (4) equal installments, on or before June 30; the third installment, on or before September 30; and the last installment, on or before December 31. Both the basic tax and the additional one percent (1%) realty tax accruing to the special education fund must be collected together. In case only a portion of the tax is paid, such payments must be equally divided and the applied to both. In the case of the additional " Ad Valorem Tax on Idle Lands," it shall also be collected at the same time that the basic tax and the additional one percent (1%) accruing to the special education fund are collected, as the case may be. SECTION 2A.75. Penalty . 1] For tax delinquency, the taxpayer shall be liable to the payments of interest at the rate prescribed under Section 2A.42 of this Article. 2] Without prejudice to the imposition of penalties prescribed under Section 2A.46; Section 2A.70, Section 2A.71 and Section 2A.72 of this Article and other applicable laws, violation of any provision of this Code for which there is no specific penalty imposed shall be punished by a fine not less than One Thousand (P1,000.00) Pesos but not exceeding Five Thousand (P5,000.00) Pesos, or imprisonment of not less than one (1) month but not exceeding six (6) months, or both fine and imprisonment, at the discretion of the Court. When two or more offenses having separate and distinct imposable penalty are committed, each of them shall be treated separately and the offender thereof shall be penalized accordingly. ARTICLE B Special Levy SECTION 2B.01. Imposition of Special Levy . A separate tax ordinance imposing a special levy on lands benefited by public works project of improvement funded by the City Government shall be enacted by the Sangguniang Panlungsod for that purpose. SECTION 2B.02. Rules and Regulations . 1] The tax ordinance imposing a special levy shall not exceed sixty percent (60%) of the actual cost of the projects and improvements, including the cost of acquiring land and such other real property in connection therewith and provided further that the special levy shall not apply to land exempt from the basic real property tax and the remainder of the land portion of which have been donated to the City Government for the construction or improvement. 2] The tax or ordinance imposing a special levy shall describe with reasonable accuracy the nature, extent, and location of the public works, projects or improvement to be undertaken, state the estimated cost thereof, specify the metes and bounds by monuments and lines and the number of annual installment for the payment of the special levy which in no case shall be less than five (5) nor more than ten (10) years. The Sangguniang Panlungsod may establish a uniform percentage of all lands subject to the payment of special levy for the entire district or it may fix different rates for different parts or section thereof, depending on whether such land is more or less benefited by the proposed work, which ever is more appropriate or applicable. 3] Before the enactment of an ordinance imposing a special levy, the Sangguniang Panlungsod shall conduct a public hearing thereon and notify in writing the owners of the real property be affected or the persons having legal interest therein as to the date and place thereof and the latter the opportunity to express their positions or objects relative to the proposed ordinance. 4] The special levy shall be apportioned, computed, and assessed according to the assessed valuation of the lands affected as shown by the books of the local assessor concerned, or its current assessed value as fixed by said assessor if the property does not appear on record in his books. Upon the effectivity of the ordinance imposing special levy, the assessor concerned 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. SECTION 2B.03. Taxpayer's Remedies against Levy . Any owner of real property affected by a special levy or any person having legal interest therein may, upon receipt of the written notice of assessment of the special levy, avail of the remedies provided under RA 7160 and its Implementing Rules and Regulations. SECTION 2B.04. Accrual of Special Levy . The special levy shall accrue on the first day of the quarter next following the effectivity of the ordinance imposing such levy. ARTICLE C Tax on the "Transfer of Real Property Ownership" SECTION 2C.01. Imposition of Tax . There is hereby levied a tax on the sale, donation, or on any other mode of transferring ownership or title of real property at the rate of "fifty percent of one percent" (50% of 1%) of the total consideration involved in the acquisition of the property or its fair market value in case the monetary consideration involved in the transfer is not substantial, whichever is higher. The sale, transfer or other disposition of real property pursuant to R.A. 6657 shall be exempt from this tax. SECTION 2C.02. Duration of the Tax Imposition . The rate of tax imposed herein shall be until the lapse of Five (5) years from this city's acquisition of its corporate existence, pursuant to the provisions of RA 8508, otherwise known as "An Act converting the Municipality of Antipolo, Province of Rizal into a component city to be known as the "City of Antipolo," which provides under Section 49 thereof that " No increase in the rates of local taxes shall be imposed by the City (Antipolo City) within a period of five (5) years from its acquisition of corporate existence ." Thereafter, the rate of tax on the transfer of real property ownership shall be "seventy-five percent (75%) of one percent (1%)" of the total consideration involved in the acquisition of the property or its fair market value in case the monetary consideration involved in the transfer is not substantial, whichever is higher. The sale, transfer or other disposition of real property pursuant to R.A. 6657 shall be exempt from this tax. 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 2C.03. Definitions . As used in this Article, the term: " Real Property " refers only to lands, buildings, and machineries intended by the owner of the land or building for an industry or works which may be carried on in a building or on a piece of land and which tend directly to meet the needs of the said industry or works. " Building " refers to all kinds of structure more or less permanently attached to a piece of land, excluding those which are merely superimposed on the soil. " Fair Market Value " refers to the amount reflected in the prevailing schedule of fair market values. SECTION 2C.04. Exemptions . The sale, transfer, or other disposition of real property pursuant to Republic Act No. 6657 shall be exempt from this tax. SECTION 2C.05. Time of Payment . The tax imposed herein shall be paid by the seller, donor, transferor, executor, or administrator to the City Treasurer his duly authorized representative within sixty (60) days from the date of the execution of the deed as regards sale, barter, donation, or any other mode transferring ownership, or from the date of the decedent's deaths in the case transfer by succession. SECTION 2C.06. Surcharge for Late Payment and Interest on Unpaid Tax . 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 original 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 interest of "two percent (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 portion thereof shall not exceed thirty-six (36) months. SECTION 2C.07. Administrative Provisions . a] The Registrar of Deeds of the n shall require the presentation of evidence of payments of this before registering any document, instrument or deed transferring real property ownership. b] The City Assessor shall likewise make the same requirement before canceling an old tax declaration and issuing a new one in place thereof. c] 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 his notarization. d] It shall be the duty of the seller, donor, transferor, executor, or administrator to pay the tax herein imposed within sixty (60) days from the date of the execution of the deed or from the date of the property owner's death. SECTION 2C.08. Penalty . Any violation of the provision of this Article shall be punished by a fine of not more than One Thousand (P1,000.00) Pesos or imprisonment of not less than one (1) month but not exceeding six (6) months, or both such fine and imprisonment, at the discretion of the Court. ARTICLE D Tax on the "Business of Printing and Publication" SECTION 2D.01. Imposition of Tax . There is hereby levied a tax on the business of printing and publication at the rate of " fifty percent of one percent " (50% of 1%) of the gross annual receipts for the preceding calendar year on the business of any person engaged in the printing and/or publication of books, cards, posters, leaflets, handbills, certificates, receipts, pamphlets, and other printed materials of similar nature. SECTION 2D.02. Duration of the Tax Imposition . The rate of tax imposed herein shall be until the lapse of five (5) years from this city's acquisition of its corporate existence, pursuant to the provisions of Section 49, RA 8508. Thereafter, the rate of tax on the business of printing and publication shall be "seventy five percent of one percent" (75% of 1%) of the gross annual receipts for the preceding calendar year on the business of any person engaged in the printing and/or publication of books, cards, posters, leaflets, handbills, certificates, receipts, pamphlets, and other printed materials of similar nature. SECTION 2D.03. Newly Started Business of Printing and Publication . The tax for newly-started business of printing and publication shall be " one twentieth of one percent" (1/20 of 1%) of the capital investment . In the succeeding calendar year, regardless of when the business is started to operate, the tax shall be based on the gross receipts for the preceding calendar year, or any fraction thereof as provided in section 2D.01 thereof. SECTION 2D.04. Exemption . The receipts from the printing and/or publishing of books and other reading materials prescribed by the Department of Education, Culture and Sports (DECS) as school text or references shall not be included in the gross receipts subject to the tax imposed herein. SECTION 2D.05. Time of Payment . The tax imposed in this Article shall be due and payable within the first twenty (20) days of January. The same may, however, be paid without in penalty of four (4) equal installments, within the first twenty (20) days of each quarter. In the case of newly-started business, the owner or operator of the same shall pay the corresponding tax prescribed in section 2D.02 hereof before the business starts or continues to operate. SECTION 2D.06. Surcharge for Late Payments . Failure to pay the tax impose in this Article within the time required shall subject the taxpayer to a surcharge of "twenty-five percent" (25%) of the original amount of tax due, such surcharge to be paid at the same time and in the same manner as the original tax due. SECTION 2D.07. Interest on Unpaid Tax . In addition to the surcharge imposed to the preceding Section, there shall be imposed an interest of "two percent (2%) per month" upon the unpaid amount from due date until the tax is fully paid. Provided, that the total interest on the unpaid amount or portion thereof shall not exceed in thirty-six (36) months. SECTION 2D.08. Penalty . Any violation of the provision of this Article shall be punished by a fine of not less than One Thousand (P1,000.00) Pesos but not exceeding Five Thousand (P5,000.00) Pesos, or imprisonment of not less than one (1) month but not exceeding six months, or both such fine and imprisonment, at the discretion of the court. ARTICLE E Franchise Tax SECTION 2E.01. Imposition of Tax . There is hereby levied a tax on businesses enjoying a franchise at a rate of "fifty percent of one percent" (50% of 1%) of the gross annual receipts , which shall include both cash sales and sales on account, realized during the preceding calendar year within the jurisdiction of this city. SECTION 2E.02. Duration of the Franchise Tax Imposition . The rate of tax imposed herein shall be until the lapse of five (5) years from this city's acquisition of its corporate existence, pursuant to the provision of Section 49, RA 8508. Thereafter, the rate of tax on businesses enjoying a franchise shall be "seventy five percent of one percent" (75% of 1%) of the gross annual receipts, which shall include both cash sales and sales on account, realized during the preceding calendar year within the jurisdiction of this city. SECTION 2E.03. Limitation on the Taxing Power of the Province . The province shall not impose the tax on businesses enjoying franchise operating within the territorial jurisdiction of any city located within the province. (Art. 226, par. b, IRR of RA 7160). SECTION 2E.04. Definitions . As used in this Article, the term: " Franchise " is a particular privilege or right granted by a legislative body to an individual or to a corporation. ( Manila Railroad Co. vs. Rafferty , 40 Phil. 224). Generally, the term "franchise" refers to a special privilege conferred by the government on an individual or corporation which does not belong to the citizens by common right. (17 Words & Phrases, p. 691). " Business Enjoying Franchise " refers to franchise holders excluding grantees of "certificates of public convenience" for the operation of public utility vehicles. (Art. 226, par. n IRR of RA 7160). SECTION 2E.05. Newly-Started Business Enjoying a Franchise . The tax for newly-started business enjoying a franchise shall be one-twentieth of one percent (1/20 of 1%) of the capital investment. In the succeeding calendar year, regardless of when the business started to operate, the tax shall be based on the gross receipts for the preceding calendar year or any fraction thereof as provided in Section 2E.01 hereof. SECTION 2E.06. Exemptions . Transportation companies or operators of public utility vehicles operating under a "certificate of public convenience" granted by the Land Transportation Franchising and Regulatory Board (LTFRB) are exempted from the provisions of this Article. SECTION 2E.07. Time of Payment . The tax imposed in this Article shall be due and payable within the first twenty (20) days of January of the ensuing year. The same may, however, be paid without penalty in four (4) equal installments within the first twenty (20) days of each quarter. In the case of newly-started business, the owner or operator of the same shall pay the corresponding tax prescribed in Section 2E.03 hereof before the business starts or continues to operate. The capital investment to be used as basis of the tax of newly started business as herein provided shall be determined in the following manner: 1] In the locality where the principal office of the business is located, the paid-up capital stated in the articles of incorporation in the case of corporation, or in any similar document, in case of other types of business organizations or enterprises, shall be considered as the capital investment. 2] Where there is a branch or sales office which commences business operations during the same year as the principal office but which is located in another province or in a n outside the province, the paid-up capital referred to above shall be reduced by the amount of the capital investment made for the said branch or sales office which shall be taxable instead by the province or where it is located. 3] Where the newly-started business is a branch or sales office commencing business operations at a year later than that of the principal office, capital investments shall mean the total funds invested in the branch or sales office. SECTION 2E.08. Surcharge for Late Payment . 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 original amount of tax due, such surcharge to be paid at the same time and in the same manner as original tax due. SECTION 2E.09. Interest Unpaid Tax . In addition to the surcharge imposed in the preceding Section, there shall be imposed an interest of "two percent (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. SECTION 2E.10. Penalty . Any violation of the provisions of the Article shall be punished by a fine of not less than One Thousand (P1,000.00) Pesos but not exceeding Five Thousand (P5,000.00) Pesos, or imprisonment of not less than one (1) month but not exceeding six (6) months, or both such fine and imprisonment, at the discretion of the Court. ARTICLE F Tax on Sand, Gravel and Other Quarry Resources SECTION 2F.01. Imposition of Tax . There shall be collected by the City Treasurer in behalf of the Provincial Treasurer a "tax on sand, gravel and other quarry resources" at the rate that is now being levied, or may hereafter be levied, by the province of Rizal pursuant to its existing Provincial Tax Ordinance. SECTION 2F.02. Time and Place of Payment . The tax imposed herein shall be due and payable to the City Treasurer or his duly authorized representative before the extraction of the sand, gravel and other quarry resources is commenced. SECTION 2F.03. Sharing of Proceeds . The proceeds of the tax collected under this Article shall be distributed as follows: Province of Rizal Thirty Percent (30%) City of Antipolo (component city) Thirty Percent (30%) Barangay (where the sand, gravel and other quarry resources are extracted, taken or removed) Forty Percent (40%) SECTION 2F.04. Administrative Provisions . The permit to extract sand, gravel and other quarry resources shall be issued exclusively by the Provincial Governor, pursuant to the existing Provincial Tax Ordinance of the Sangguniang Panlalawigan of Rizal (Sec. 138, RA 7160 and Art. 227, IRR). However, the permit to establish or operate the business of quarrying in this city shall be issued by the Mayor. 1] Application for a Governor's Permit to extract sand, gravel and other quarry resources in any part of this city shall be filed with the Office of the Governor . 2] The issuance of the corresponding Mayor's Permit to establish or operate a quarry shall be subject to the requirements prescribed under Article "A", Chapter III of this Code. 3] The permittee or licensee is hereby required to submit within ten (10) days at the end of every quarter to the City Treasurer a sworn statement in triplicate which shall include information on the quantity of materials extracted, taken by him or his agent; the amount of fees paid; and the names and addresses of persons to whom the same were sold and such other relevant information that may be required from him. 4] The City Treasurer shall, within sixty (60) days upon receipt of the said tax payment, remit or cause the remittance of the share of the province and the barangay concerned accruing to it under the provisions of this Article. SECTION 2F.05. Applicability Clause . The provisions of existing provincial tax ordinance dealing on the above mentioned subject matter are hereby adopted and are made an integral part of this Article. SECTION 2F.06. Penalty . Any violation of the provision of this Article shall be punished by a fine of not less than One Thousand (P1,000.00) Pesos or imprisonment of not less than one (1) month but not exceeding six (6) months, or both such fine and imprisonment, at the discretion of the Court. ARTICLE G Professional Tax SECTION 2G.01. Definition . As used in this Article, the term: " Profession " means a calling which requires the passing of appropriate government board or bar examination and other examination conducted by the Professional Regulation Commission. " Professional " refers to a person who possesses the qualifications to exercise or practice a profession. SECTION 2G.02. Imposition of Tax . There is hereby levied an annual profession tax of Three Hundred Pesos (P300.00) on all "professionals" engaged in the exercise or practice of their "profession" including, but not limited to, the following: a] Architects; Certified Public Accountants; Engineers (Civil, electrical, mechanical, mining, marine, sanitary, agricultural, geodetic, electronics, communications, chemicals, structural, motor engineers, and other kinds of engineers); Lawyers; and Doctors of whatever discipline. b] Dentist; Opticians; Optometrists; Pharmacists; Registered Midwives; Registered Nurses. c] Surveyors (Marine or Land Surveyors); Technologist (Medical, Sugar Technologists, etc.). d] All other professionals not mentioned in the foregoing lists. SECTION 2G.03. Exemptions . Professionals exclusively employed in the government are exempted from the payment of the professional tax herein imposed. SECTION 2G.04. Time of Payment . The professional tax shall be payable annually, on or before the thirty-first (31st) of January of every year, before any profession can be lawfully pursued and one line of profession does not become exempt by being conducted with some other profession for which the tax has been paid. Any person who begins to practice his profession after the month of January must still pay the full tax imposed herein before he engages or continues to engage in the practice of his profession. SECTION 2G.05. Place of Payment . The professional tax imposed herein be paid to the City Treasurer of this n or his duly authorized representative, if: a] the professional pursues or practices his profession in this or, b] the professional practices his profession in several places but maintains his principal office in this. SECTION 2G.06. Surcharge for Late Payment . 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 original amount of tax due, such surcharge to be paid at the same time and in the same manner as the original tax due. SECTION 2G.07. Interest on Unpaid Tax . In addition to the surcharge imposed in the preceding Section, there shall be imposed an interest of "two percent (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. SECTION 2G.08. Administrative Provisions . 1] Professionals who have paid their professional tax in other provinces or cities shall be entitled to practice their profession in this city without need of subjecting them to any other tax or fee for the practice of their profession here. Likewise, those who have paid their professional tax in this city shall also enjoy the same privilege in other provinces or cities. 2] Any individual or corporation employing a person subject to professional tax shall require payment by that person of the tax on his profession before employment and annually thereafter. 3] Any person subject to the professional tax shall write in deeds, receipts, prescriptions, reports, books of account, plants and designs, surveys and maps, as the case may be, the number of the official receipts issued to him. 4] For the purpose of collecting the tax, the provincial treasurer or his duly authorized representative shall require from such professionals their current annual registration card issued by competent authority before accepting payment of their professional tax for the current year. 5] The Professional Regulation Commission (PRC) shall likewise require the professional's presentation of the proof of payment of the professional tax before registration of professionals or renewal of their licenses. SECTION 2G.09. Penalty . Any violation of the provisions of this Article shall be punished by a fine of not less than One Thousand (P1,000.00) Pesos but not exceeding Five Thousand (P5,000.00) Pesos or imprisonment of not less than one (1) month but not exceeding six (6) months, or both such fine and imprisonment, at the discretion of the Court. ARTICLE H Amusement Tax SECTION 2H.01. Definition . As used in this Article, the term: " Amusement " means a pleasurable diversion and entertainment. It is synonymous to relaxation, avocation, pastime, or fun. " Amusement Places " include theaters, cinemas, concert halls, circuses and other places of amusement where one seeks admission to entertain oneself by seeing or viewing the show or performances. SECTION 2H.02. Imposition of Tax . There is hereby imposed an amusement tax to be collected from the proprietors, lessees, or operators of theaters, cinemas, concert halls, boxing stadia, and other places of amusement at a rate of thirty percent (30%) of the gross receipts from admission fees. SECTION 2H.03. Exemptions . The holding operas, concerts, dramas, recitals, paintings and exhibitions, flower shop shows, musical programs, literary and oratorical presentations except pop, rock or similar concerts shall be exempted from the payment of the amusement tax imposed herein, subject, however, to the guidelines issued by the Department of Finance (DOF). SECTION 2H.04. Time and Manner of Payment . The amusement tax herein imposed shall be due and payable to the City Treasurer or his authorized representative before the gross receipts are divided between said proprietors, lessees, or operator concerned within the first twenty (20) days of the month next following that for which they are due. 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 or his authorized representative before the gross receipts are divided between said proprietors, lessees, or operators and the distributors of the cinematographic films. In the case of the itinerant operators of similar modes of amusement, the tax herein prescribed shall be paid immediately after the last full show or performance of the day, if the same takes place within office hours, or the day next following the business day. SECTION 2H.05. Surcharge for Late Payment, Failure to File Return or Filing of Fraudulent Return . Failure to pay the tax imposed herein within the time required; failure to file a return and remit the taxes withheld within the time required or filing a fraudulent return, shall subject the taxpayer to a surcharge of "twenty-five percent" (25%) of the original amount of tax due, such surcharge to be paid at the same time in the same manner as the original tax due, without prejudice to the imposition of other penalties prescribed in the Code. SECTION 2H.06. Administrative Provisions . a] Filing of Return . Upon payment of the tax due, the proprietor, lessee, or operator of the amusement place shall submit a return containing the abstract of the number of tickets sold and unsold; distributed or undistributed; the kind of tickets, quality and serial numbers with their corresponding admission prices; and the gross receipts from admission fees corresponding to the period under report. b] Form of Tickets . The proprietor, lessee or operator of an amusement place where payment of a fee is required for admission, shall provide 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 the ticket 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 City Treasurer's Office. 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. Upon presentation of the tickets, the Treasurer concerned shall stamp them with the seal of his office. It shall be unlawful for any proprietor, lessee or operator of an amusement place to issue, or cause the issuance, to the customer or patrons of such establishment any unregistered tickets. d] Verification of Tickets . The City Treasurer shall, whenever necessary, post his duly authorized inspector at the gates of amusement places for the purpose of verifying whether the tickets sold, being sold, are registered with the aforesaid office. SECTION 2H.07. Applicability Clause . All other matters relating to the operation of amusement places or establishments shall be governed by pertinent laws and ordinances and their applicable rules and regulations. SECTION 2H.08. Penalty . Any violation of the provisions of this Article shall be punished by a fine of not less than One Thousand (P1,000.00) Pesos but not exceeding Five Thousand (P5,000.00) Pesos or imprisonment of not less than one (1) month but not exceeding (6) months, or both such fine and imprisonment, at the discretion of the Court. ARTICLE I Tax on Delivery Trucks, Vans and Other Delivery Motor Vehicles SECTION 2I.01. Imposition of Tax . There is hereby levied an "annual fixed tax" for every truck, van or any motor vehicle used by manufacturers, producers, wholesalers, dealers or retailers in the delivery or distribution of distilled spirits, fermented liquors, soft drinks, cigars and cigarettes, and other products to sales outlets, or customers, whether directly, within this in the amount prescribed hereunder: Annual Fixed Tax 1] For the delivery or distribution of distilled spirits, fermented liquors, soft drinks, cigars or cigarettes : a] For each delivery truck P500.00 b] For each delivery van, AUV, jeepney or similar vehicles P480.00 2] For the delivery of products, goods or commodities other than those mentioned above : a] For each delivery truck P480.00 b] For each delivery van, AUV, jeepney or similar vehicles P480.00 SECTION 2I.02. Exemption from the Tax on Peddlers . The manufacturers, producers, wholesalers, dealers and retailers referred in Section 2I.01 hereof shall be exempt from the tax on peddlers imposed by the city. SECTION 2I.03. Time of Payment . The tax imposed by this Article shall be payable annually to the City Treasurer or his duly authorized representative on or before the 20th day of January of every year. Any person who will utilize delivery vehicles subjects of this Article in his business after January 20 shall pay the full amount of the tax herein imposed even if the business is newly-started. SECTION 2I.04. Surcharge for Late Payment . 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 original amount of tax due, such surcharge to be paid at the time and in the same manner as the original tax due. SECTION 2I.05. Administrative Provisions . 1] The City Treasurer before accepting payment of the tax imposed herein shall require the presentation of the Mayor's Permit and a copy of the Certificate of Registration of the motor vehicles being used, or to be used, in the delivery business. 2] The official receipts, or a xerox copy thereof, for the payment of the tax shall at all times be carried in the motor vehicle for which such tax has been paid. 3] Any person who is engaged in any business utilizing motor vehicles such as trucks, vans, jeepneys, AUVs and similar kinds in the delivery or distribution of whatever kinds of products, goods or merchandise in this province shall first secure a permit thereof from the Mayor before engaging such kind of undertaking. SECTION 2I.06. Penalty . Any violation of the provision of this Article shall be punished by a fine but not more than One Thousand (P1,000.00) Pesos but not exceeding Five Thousand (P5,000.00) Pesos or imprisonment of not less than one (1) month but not exceeding (6) months, or both such fine and imprisonment, at the discretion of the court. ARTICLE J Business Tax SECTION 2J.01. Definitions . When used in this Article, the term: 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, electronic neon lights, airplanes, balloons or other media, whether in pictorial or reading form. Bars include beer gardens or places where intoxicating and fermented liquors or malts are sold, disposed of, or given away for compensation, even without foods where the services of the hostesses and/or waitresses are employed, and where customer are entertained by occasional dancing to music not rendered by a regular dance orchestra or musicians hired for the purpose, otherwise, the place shall be classified as a "dance hall" or "night club." A " cocktail lounge " is considered a "bar" even if there are no hostesses or waitresses to entertain the customers. Brewer includes all persons who manufacture fermented liquor of any description of sale or delivery to others but does not include manufactures of tuba, basi, tapuy or similar domestic fermented liquors, whose daily production does not exceed Two hundred (200) gauge liters. Business Agents (Agente de Negocios) include all persons who act as agents of others in the transaction of business with any public officer, as well those who conduct collecting, advertising, employment, or private detective agencies. 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, before or after the dancing, and where professional hostesses or dancers are employed. Carinderia refers to any public eating place where cooked foods are served at a price. Cockpits include any place, compound, building or portion thereof, where cockfights are held whether or not money bets are held on the result of such cockfights. Collecting Agency includes any person other than a practicing "Attorney at Law" engaged in the business of collecting or suing debts or liabilities placed in his hands for sand collection or suit, by subscribers or customers applying and paying therefor; while a "mercantile agency" is any person engaged in the business of gathering information as to the financial standing ability or credit of persons engaged in the business and reporting the same to the subscribers or to customers applying and paying therefor. Compounder comprises every person who, without rectifying, purifying, or refining, distilled spirits, shall by mixing such spirits, wine or other liquor with any material except water, manufacture any intoxicating beverage whatever. General Engineering Contractor is a person whose principal contracting business in connection with fixed works requiring specialized engineering knowledge and skill, including the following division or subjects: irrigation, drainage, water power, water supply, flood control, inland waterways, harbors, dock, wharves, shipyards and ports, dams, hydro-electric projects, levees, rive control and reclamation works, railroads, highways, streets and roads, bridges, overpasses, underpasses and other similar works; pipelines and other system for the transmission of petroleum and other liquid or gaseous substances; land leveling and earth moving projects, excavating, grading, trenching, paving and surfacing works. General Building Contractor is a person whose principal contracting business is in connection with any structure build, being built, or to be built for the support, shelter and enclosure of persons, animals, chattels or movable property of any kind, requiring in its construction the use of more than two unrelated building trades or crafts, or to do or superintendent the whole of any part thereof. Such structure includes sewers and sewerage disposal plants and system, parks, playgrounds and other recreational works, refineries, chemical plants and similar industrial plants requiring specialized engineering knowledge and skill, power houses, power plants and other utility plants and installations, mines and metallurgical plants, cements and concrete works in connection with the above-mentioned fixed works. A person who merely furnishes materials or supplies without fabricating them into or consuming them in the performance of the work of the general building contractor does not necessarily fall within this definition. Specialty Contractor is a person whose operations pertain to the performance of construction work requiring special skills and whose principal contracting business involves the use of specialized building trades and crafts. Distiller of Spirits comprise all who distill spirituous liquors by original and continuous distillation from mash, wort, wash, sap or syrup through continuous closed vessels and pipes until the manufacture thereof is complete. Gross Receipts include all monies and properties received in consideration of services rendered or articles sold, exchanged or leased, without any deduction, or the whole amount of the receipt of the business before the cost of production is deducted therefrom. Hotel includes any house or building or portion thereof in which any person or persons may be regularly harbored or received as transient or guests. A hotel shall be considered as living quarters and shall have the privilege to accept any number of guests and to serve food to the guest therein. Importer means any person who brings articles, goods from abroad for unloading therein or which after such entry are consumed herein or incorporated into the general mass of property in the Philippines. In the case of tax free articles brought or imported into the Philippines by persons, entities or agencies exempt from tax are subsequently sold, transferred or exchange in the Philippines to non-exempt private persons or entities, the purchaser or recipient shall be considered as importer thereof. Independent Wholesaler means any person other than a manufacturer producer or importer, who buys commodities for resale to persons other than the end-users regardless of the quantity of the transaction. Lending Investor includes all persons who make a practice of lending money for themselves or other at interests. Levy means imposition or collection of assessment, tax, tribute or fine. License or Permit is a right or permission granted in accordance with law by a competent authority to engage in some business or occupation or to engage in some transaction. Lodging House includes any house or building, or portion thereof, in which any person or persons may be regularly harbored or received as transient for compensation. Taverns or inns shall be considered as lodging houses. Manufacturer of Cigars or Cigarettes include those whose business is to make or manufacture cigar or cigarettes or both for sale or who employ other to make or manufacture cigar or cigarettes for sale; but the term does not include artisans or apprentices employed to make cigar or cigarettes from materials supplied by the employer, the latter being lawfully engaged in the manufacture of cigars and cigarettes. Manufacturer of Tobacco includes every person whose business is to manufacture tobacco or snuff, whether such manufacture by cutting, pressing, grinding or rubbing any raw or leaf tobacco, or otherwise preparing raw or leaf tobacco, or manufactured or partially manufactured tobacco or snuff, or putting up for consumption scraps, refuse, or stems of tobacco resulting from any waste by sifting, twisting, screening, or by any other process. Money Shop is an extension service unit of a banking institution usually operating markets with authority to accept money for deposit and extend short-term leans for specific purposes. Motel includes any house or building or portion thereof in which person or persons may be regularly harbored or received as transient or guests which is provided with a common enclosed garage or individually enclosed garage where such transients or guests may park their motor vehicles. Pawnbrokers includes every person engaged in granting loans or deposits or pledges of personal property on the condition of returning the same at the stipulated prices, displaying at his place of business their gilts or yellow balls or exhibiting a sign or money to loan or personal property or deposit or pledge. Privilege means a right or immunity granted as a peculiar benefit advantage or favor. Real Estate Dealer includes any person engaged in the business of buying, selling, exchanging, or renting property as principal and holding himself out as a full or part-time dealer in real estate or an owner or rental property or properties rented or offered to rent for an aggregate amount of One Thousand Pesos (P1,000) or more a year. Any person shall be considered as engaged in the business as a real estate dealer by the mere fact that he is the owner or sub-lessor of property rented or offered to rent for an aggregate amount of One Thousand Pesos (P1,000) or more a year. An owner of sugar lands subject to a tax under Commonwealth Act Numbered Five Hundred Sixty-Seven (CA 567) shall not be considered as a real estate dealer under this definition. Rectifier comprises every person who rectifies, purifies, or refines distilled spirits or wines by any process other than by original and continuous distillation from mash, wort, 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, shall be regarded as a rectifier and as being engaged in the business of rectifying. Restaurant refers to any place, which provide food to the public and accept orders from them at a price. This term includes "food caters." Retailer Dealer in Fermented Liquor includes every person except retail dealer in tuba, basi, tapuy, who for himself or on commission sells or offer for sale fermented liquors on quantities of Five (5) liters or less than one time and not for resale. Retail Leaf Tobacco Dealer includes every person who, for himself or on commission, sells leaf tobacco or offers for sale not more than Two Hundred (200) cigars, not more than Eight Hundred (800) cigarettes, or more than Five (5) kilograms of manufactured tobacco at any one time and not for sale. Retail Vino Dealer comprehends every person, who for himself or on commission, sell or offers for sale only domestic distilled spirits in quantities of Five (5) liters or less at any one time and not for resale. Revenue includes taxes, fees and charges that a state or its political subdivision collects and perceives into the treasury for public purposes. Services means the duties, work, or function performed or discharged by the government officer, or by any person contracted by the government as the case may be. Tax means an enforced contribution usually monetary in form, levied by the law-making body on person and property subject to its jurisdiction for the precise purpose of supporting government needs. Wholesale Dealer of Fermented Liquors means anyone who for himself on commission, sells or offers for sale fermented liquors in large quantities than Five (5) liters at any one time, who sells or offers for sale such fermented liquors (excluding tuba, basi, tapuy, and similar domestic fermented liquors) for the purpose of resale, regardless of quantity. Wholesale Dealer of Distilled Spirits and Wines comprehends every person who for himself or on commission, sell or offers for sale wines or distilled spirits in larger quantities than Five (5) liters at any one time or offers the same for sale for the purpose of resale irrespective of quantity. Wholesale Tobacco Dealer comprehends every person, who for himself or on commission, sells or offers for sale cigars, cigarettes or manufacture tobacco in larger quantities than Two Hundred (200) cigars. Eight Hundred (800) cigarettes of Five (5) kilograms of manufactured tobacco at any one time or who sells or offers the same for the purpose of resale regardless of quantity. SECTION 2J.02. Imposition of Tax . There is hereby levied an annual tax on the businesses mentioned in this Article at rates prescribed therefor. The tax is payable for every district establishment and one line of business or activity does not become exempt by being conducted with some other business or activity for which such a tax has been paid. BUSINESS TAX [A] ON MANUFACTURERS, ASSEMBLERS, REPACKERS, PROCESSORS, BREWERS, DISTILLERS, RECTIFIERS OR COMPOUNDERS OR LIQUORS, DISTILLED SPIRITS AND/OR WINES; OR MANUFACTURERS OF ANY ARTICLE OF COMMERCE OF WHATEVER KIND OR NATURE, IN ACCORDANCE WITH THE FOLLOWING SCHEDULE: WITH GROSS SALES OR RECEIPTS FOR THE PRECEDING CALENDAR IN THE AMOUNT OF: AMOUNT OF TAX PER ANNUM Less than P10,000.00 P181.50 10,000 or more but less than 15,000 242.00 15,000 or more but less than 20,000 332.20 20,000 or more but less than 30,000 484.00 30,000 or more but less than 40,000 726.00 40,000 or more but less than 50,000 907.50 50,000 or more but less than 75,000 1,452.00 75,000 or more but less than 100,000 1,815.00 100,000 or more but less than 150,000 2,420.00 150,000 or more but less than 200,000 3,025.00 200,000 or more but less than 300,000 4,235.00 300,000 or more but less than 500,000 6,050.00 500,000 or more but less than 750,000 8,800.00 750,000 or more but less than 1,000,000 11,000.00 1,000,000 or more but less than 2,000,000 15,125.00 2,000,000 or more but less than 3,000,000 18,150.00 3,000,000 or more but less than 4,000,000 21,780.00 4,000,000 or more but less than 5,000,000 25,410.00 5,000,000 or more but less than 6,500,000 26,812.50 6,500,000 or more Forty-one percent of one percent (41% of 1%) PROVIDED, that the preceding rates shall apply only to the 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 classified as " essential commodities " as enumerated under Section 2A.02 (Item C) of this Article. PROVIDED FURTHER, that the businesses enumerated in Section 2A.02 (A) shall no longer be subject to the tax on wholesalers, distributors, or dealers as provided under Section 2A.02 (Item B) of this Article. [B] ON WHOLESALERS, DISTRIBUTORS, EXPORTERS, PRODUCERS OF OR DEALERS IN ANY ARTICLE OF COMMERCE OF WHATEVER KIND OR NATURE IN ACCORDANCE WITH THE FOLLOWING SCHEDULE: WITH GROSS SALES OR RECEIPTS FOR THE PRECEDING CALENDAR YEAR IN THE AMOUNT OF: AMOUNT OF TAX PER ANNUM Less than P1,000 P19.80 1,000 or more but less than 2,000 36.30 2,000 or more but less than 3,000 55.00 3,000 or more but less than 4,000 79.20 4,000 or more but less than 5,000 110.00 5,000 or more but less than 6,000 133.10 6,000 or more but less than 7,000 157.30 7,000 or more but less than 8,000 181.50 8,000 or more but less than 10,000 205.70 10,000 or more but less than 15,000 242.00 15,000 or more but less than 20,000 302.50 20,000 or more but less than 30,000 363.00 30,000 or more but less than 40,000 484.00 40,000 or more but less than 50,000 726.00 50,000 or more but less than 75,000 1,089.00 75,000 or more but less than 100,000 1,452.00 100,000 or more but less than 150,000 2,057.00 150,000 or more but less than 200,000 2,662.00 200,000 or more but less than 300,000 3,630.00 300,000 or more but less than 500,000 4,840.00 500,000 or more but less than 750,000 7,260.00 750,000 or more but less than 1,000,000 9,680.00 1,000,000 or more but less than 2,000,000 11,000.00 2,000,000 or more Fifty five percent of one percent (55% of 1%) PROVIDED, that the preceding imposition shall no longer be applied to the businesses already subject to the "tax on manufacturers, assemblers, repackers, processors, brewers, distillers, rectifiers and compounders of liquors, distilled spirits and wines or manufactures of any article of commerce of whatever kind or nature": [C] ON EXPORTERS, MANUFACTURERS, MILLERS, REPACKERS OR PRODUCERS OF ESSENTIAL COMMODITIES ENUMERATED HEREUNDER, THE RATE OF TAX SHALL BE IN ACCORDANCE WITH THE FOLLOWING SCHEDULE: Rice and corn; Wheat or cassava flour, meat, dairy products, locally manufactured, processed or preserved foods, sugar, salt and other agricultural, marine and fresh water products, whether in their original state or not; Cooking oil and cooking gas; Laundry soap, detergents and medicines; Agricultural implements, equipment and post harvest facilities, fertilizers, pesticides, insecticides and other farm inputs; Poultry feeds and other animal feeds; School Supplies; and Cement. WITH GROSS SALES OR RECEIPTS FOR THE PRECEDING CALENDAR YEAR IN THE AMOUNT OF: AMOUNT OF TAX PER ANNUM Less than P10,000.00 P90.75 10,000 or more but less than 15,000 121.00 15,000 or more but less than 20,000 166.10 20,000 or more but less than 30,000 242.00 30,000 or more but less than 40,000 363.00 40,000 or more but less than 50,000 453.75 50,000 or more but less than 75,000 726.00 75,000 or more but less than 100,000 907.50 100,000 or more but less than 150,000 1,210.00 150,000 or more but less than 200,000 1,512.50 200,000 or more but less than 300,000 2,117.50 300,000 or more but less than 500,000 3,025.00 500,000 or more but less than 750,000 4,400.00 750,000 or more but less than 1,000,000 5,500.00 1,000,000 or more but less than 2,000,000 7,562.50 2,000,000 or more but less than 3,000,000 9,075.00 3,000,000 or more but less than 4,000,000 10,890.00 4,000,000 or more but less than 5,000,000 12,650.00 5,000,000 or more but less than 6,500,000 13,406.25 6,500,000 or more Twenty and one-half percent of one percent (20 & 1/2% of 1%) [D] ON WHOLESALERS, DISTRIBUTORS OR DEALERS OF ESSENTIAL COMMODITIES ENUMERATED UNDER SECTION 2A.02 (Item C) THE RATE OF TAX SHALL BE IN ACCORDANCE WITH THE FOLLOWING SCHEDULE: WITH GROSS SALES OR RECEIPTS FOR THE PRECEDING CALENDAR YEAR IN THE AMOUNT OF: AMOUNT OF TAX PER ANNUM Less than P1,000.00 P9.90 1,000 or more but less than 2,000 18.15 2,000 or more but less than 3,000 27.50 3,000 or more but less than 4,000 39.60 4,000 or more but less than 5,000 55.00 5,000 or more but less than 6,000 66.55 6,000 or more but less than 7,000 78.65 7,000 or more but less than 8,000 90.75 8,000 or more but less than 10,000 102.85 10,000 or more but less than 15,000 121.00 15,000 or more but less than 20,000 151.25 20,000 or more but less than 30,000 181.50 30,000 or more but less than 40,000 242.00 40,000 or more but less than 50,000 363.00 50,000 or more but less than 75,000 544.50 75,000 or more but less than 100,000 726.00 100,000 or more but less than 150,000 1,028.50 150,000 or more but less than 200,000 1,331.00 200,000 or more but less than 300,000 1,815.00 300,000 or more but less than 500,000 2,420.00 500,000 or more but less than 750,000 3,630.00 750,000 or more but less than 1,000,000 4,840.00 1,000,000 or more but less than 2,000,000 5,500.00 2,000,000 or more Twenty-seven and one-half percent of one percent (27 & 1/2% of 1%) [E] ON RETAILERS OF ESSENTIAL COMMODITIES ENUMERATED UNDER SECTION 2A.02 (Item C) THE RATE OF TAX SHALL BE IN ACCORDANCE WITH THE FOLLOWING SCHEDULE: WITH GROSS SALES OR RECEIPTS FOR THE PRECEDING CALENDAR YEAR IN THE AMOUNT OF: AMOUNT OF TAX PER ANNUM P400,000 or less One and one-tenth percent of one percent (1.1% of 1%) More than P400,000 Fifty five percent of one percent (55% of 1%) (Note : The rate of 55% of 1% shall be applied to the amount of gross sales or receipts in excess of P400,000.00) [F] ON RETAILERS OF ALL OTHER COMMODITIES NOT CLASSIFIED AS " ESSENTIAL COMMODITIES " EXCLUDING RETAIL DEALERS IN LIQUORS OR WINES AND CIGARS OR CIGARETTES. WITH GROSS SALES OR RECEIPTS FOR THE PRECEDING CALENDAR YEAR IN THE AMOUNT OF: AMOUNT OF TAX PER ANNUM P400,000 or less Two and two-tenth percent (2.2%) More than P400,000 One and one-tenth percent (1.1%) (Note : The rate of 1.1% of 1% shall be applied to the amount of gross sales or receipts in excess of P400,000.00) [G] ON CONTRACTORS AND INDEPENDENT CONTRACTORS INCLUDING, BUT NOT LIMITED, TO THE FOLLOWING: Dry-cleaning or dyeing establishments, steam laundries and laundries using washing services; Barber shops; Battery charging shops; Beauty parlors; Business agents; Cinematographic film owners, lessors and distributors; Commercial and immigration brokers; Engraving, plating and plastic lamination establishment; Filling, demolition and salvage works contractor; Funeral parlors; Furniture shops; General engineering, general building and specialty contractors as defined under applicable laws; House and/or sign painters; Massage clinics/sauna, turkish and swedish baths; Master plumbers; Milliners and hatters; Parking lots or establishments for parking purposes; Persons engaged in the installation of water system and gas or electric light, heat or power; Photographic studios; Printers, bookbinders, lithographers; Private Detective or watchman agencies; Proprietors or operators of dockyards; Proprietors or operators of hotels, motel and lodging houses; Proprietors or operators of mine drilling apparatus; Proprietors or operators of smelting plants; Publishers except those engaged in the publication or printing of any newspapers, magazines, review or bulletin which appears at regular intervals with fixed prices for subscription and sale which is not devoted principally to the publication of advertisements; Recapping shops; Repainting shops of motor vehicle and heavy equipment; Repair or welding shops of motor vehicle and heavy equipment; Repair shops for any kind of mechanical and electric devices, instruments, apparatus or furniture; Sawmills under contract to saw or cut logs belonging to others; Shoe repair shops; Shops for planing or surfacing and recutting of lumber; Slenderizing and body building saloons; Smiths (blacksmiths, goldsmith, silversmith, keysmith, locksmiths or tinsmiths) ; Tailoring or dress shops; modiste shops; haberdashery shops; Upholstery shops; Vulcanizing shops; Warehousing or forwarding services; Washing or greasing shops; Other similar establishments. The rate of tax shall be in accordance with the following schedule: WITH GROSS SALES OR RECEIPTS FOR THE PRECEDING CALENDAR YEAR IN THE AMOUNT OF: AMOUNT OF TAX PER ANNUM Less than P5,000 P30.25 5,000 or more but less than 10,000 67.76 10,000 or more but less than 15,000 114.95 15,000 or more but less than 20,000 181.50 20,000 or more but less than 30,000 302.50 30,000 or more but less than 40,000 423.50 40,000 or more but less than 50,000 605.00 50,000 or more but less than 75,000 968.00 75,000 or more but less than 100,000 1,452.00 100,000 or more but less than 150,000 2,178.00 150,000 or more but less than 200,000 2,904.00 200,000 or more but less than 250,000 3,993.00 250,000 or more but less than 300,000 5,082.00 300,000 or more but less than 400,000 6,776.00 400,000 or more but less than 500,000 9,075.00 500,000 or more but less than 750,000 10,175.00 750,000 or more but less than 1,000,000 11,275.00 1,000,000 or more but less than 2,000,000 12,650.00 2 Million or more Fifty five percent of one percent (55% of 1%) [H] ON OTHER KINDS OF CONTRACTORS AND INDEPENDENT CONTRACTORS OR PERSONS (NATURAL OR JURIDICAL) RENDERING OR OFFERING TO RENDER SERVICES FOR-A-FEE INCLUDING, BUT NOT LIMITED TO THE FOLLOWING: Accounting firms or offices rendering accounting or bookkeeping services; Actuarial or appraising offices; Advertising agencies; Belt and buckle shops; Brokering offices (real brokers, customs brokers and similar ones); Business management firms/offices; Carpentry shops; Communications or wire services (radio, telegraph, telefax, etc.); Computer or electronic repair centers or shops; Consultancy firms/offices; Drafting or fine arts shops; painting or sign shops; Employment agencies; Engineering offices rendering services on architectural, civil, chemical, electrical, mechanical, mining, sanitary, agricultural, geodetic, electronics, communications and the like; Flower shops not engaged in wholesale or retail but rendering services upon order customers; Freight services; trucking services; House painting shops/house wiring shops; Ice and cold storage for-a-fee; Interior decoration offices or shops; Judo-karate gyms for-a-fee; Landscaping contracting offices or shops; Lathe machine shops; Law offices rendering legal or notarial services; Medical clinics, dental clinics, optical clinics, and similar clinics; Operators of dancing, driving, judo-karate schools; Perma-press shop; Private hospitals and private educational institutions except those non-profit and non-stock; Promotion offices or agencies; promoters of shows, games or performances; Recopying or duplicating, xerox copying or mimeographing services; Rental agencies/offices/shop renting out for-a-fee machines, apparatuses, equipment, contrivances, bicycles, trucks, cars, farm tractors, heavy equipment, electronic devices, tapes, furniture and similar kinds; Repair centers/shops for home appliances; Rental agencies/offices/shops; Repair center/shops for medical equipment; Repair shops for computers and other electronics equipment; Sculpture shops; Service stations for motor vehicles; Surveying offices (private land surveying or geodetic); Transportation terminals for-a-fee; Vaciador shops; Video coverage services; Watch repair centers or shops; Other similar establishment rendering or offering to render services for-a-fee. The rate of tax shall be in accordance with the following schedule. WITH GROSS SALES OR RECEIPTS FOR THE PRECEDING CALENDAR YEAR IN THE AMOUNT OF: AMOUNT OF TAX PER ANNUM Less than P5,000 P30.25 5,000 or more but less than 10,000 67.76 10,000 or more but less than 15,000 114.95 15,000 or more but less than 20,000 181.50 20,000 or more but less than 30,000 302.50 30,000 or more but less than 40,000 423.50 40,000 or more but less than 50,000 605.00 50,000 or more but less than 75,000 968.00 75,000 or more but less than 100,000 1,452.00 100,000 or more but less than 150,000 2,178.00 150,000 or more but less than 200,000 2,904.00 200,000 or more but less than 250,000 3,993.00 250,000 or more but less than 300,000 5,082.00 300,000 or more but less than 400,000 6,776.00 400,000 or more but less than 500,000 9,075.00 500,000 or more but less than 750,000 10,175.00 750,000 or more but less than 1,000,000 11,275.00 1,000,000 or more but less than 2,000,000 12,650.00 2 Million or more Fifty five percent of one percent (55% of 1%) [I] ON BANKS AND OTHER FINANCIAL INSTITUTIONS INCLUDING NON-BANK INTERMEDIARIES, LENDING INVESTORS, FINANCE AND INVESTMENTS COMPANIES, PAWNSHOPS, MONEYSHOPS, INSURANCE COMPANIES, STOCK MARKETS, STOCK BROKERS, AND DEALERS IN SECURITIES AND FOREIGN EXCHANGE, EDUCATIONAL PLAN AGENCIES, HEALTH PLAN AGENCIES, AND MEMORIAL OR LIFE PLAN AGENCIES. WITH GROSS RECEIPTS FOR THE PRECEDING CALENDAR YEAR IN THE AMOUNT OF: AMOUNT OF TAX PER ANNUM P1 Million or less Fifty five percent of one percent (55% of 1%) More than P1 Million Fifty percent of one percent (50% of 1%) (Note: The rate of 50% of 1% shall be applied to the amount of gross sales or receipts in excess of P1 Million) PROVIDED, that except for the gross receipts derived from interests, commissions and discounts from lending activities, income from financial leasing, dividends, rentals on property and profits from exchange or sale of property and insurance premium no other kind of income and receipts of banks and financial institutions shall be included in the computation of the tax due thereon. [J] ON PEDDLERS ENGAGED IN THE SALE OF ANY MERCHANDISE OR ARTICLE OF COMMERCE AMOUNT OF TAX PER ANNUM Fifty Five Pesos (P55.00) per peddler Delivery trucks, vans, or motor vehicles used by manufacturers, producers, wholesalers, dealers, or retailers enumerated under Section 2A.02 (Item "A" to "F") are exempted from the peddler's tax imposed herein. [K] ON PRIVATELY-OWNED PUBLIC MARKETS: WITH GROSS RECEIPTS FOR THE PRECEDING CALENDAR YEAR IN THE AMOUNT OF: AMOUNT OF TAX PER ANNUM P1 Million or less Fifty five percent of one percent (55% of 1%) More than P1 Million Fifty percent of one percent (50% of 1%) (Note: The rate of 50% of 1% shall be applied to the amount of gross sales or receipts in excess of P1M) [L] ON SUBDIVISION OPERATORS OR REAL ESTATE DEVELOPERS: WITH GROSS SALES OR RECEIPTS FOR THE PRECEDING CALENDAR YEAR IN THE AMOUNT OF: AMOUNT OF TAX PER ANNUM P1 Million or less Fifty five percent of one percent (55% of 1%) More than P1 Million Fifty percent of one percent (50% of 1%) (Note: The rate of 50% of 1% shall be applied to the amount of gross sales or receipts in excess of P1 Million ) [M] ON LESSOR OF REAL ESTATE INCLUDING APARTMENTS: WITH GROSS SALES OR RECEIPTS FOR THE PRECEDING CALENDAR YEAR IN THE AMOUNT OF: AMOUNT OF TAX PER ANNUM Less than P5,000 P250.00 5,000 or more but less than 10,000 300.00 10,000 or more but less than 20,000 450.00 20,000 or more but less than 30,000 550.00 30,000 or more but less than 40,000 600.00 40,000 or more but less than 50,000 750.00 For every P5,000 in excess of P50,000 on real property leased for residential purposed (apartments) P10.00 For every P5,000 in excess of P50,000 on real property leased for purposes other than residential P20.00 [N] ON PRIVATE CEMETERIES OR MEMORIAL PARKS: WITH GROSS SALES OR RECEIPTS FOR THE PRECEDING CALENDAR YEAR IN THE AMOUNT OF: AMOUNT OF TAX PER ANNUM P1 Million or less Fifty five percent of one percent (55% of 1%) More than P1 Million Fifty percent of one percent (50% of 1%) (Note: The rate of 50% of 1% shall be applied to the amount of gross sales or receipts in excess of P1 Million) [O] ON OPERATORS OF BOARDING HOUSES: WITH GROSS SALES OR RECEIPTS FOR THE PRECEDING CALENDAR YEAR IN THE AMOUNT OF: AMOUNT OF TAX PER ANNUM Less than P5,000 P250.00 5,000 or more but less than 10,000 300.00 10,000 or more but less than 20,000 450.00 20,000 or more but less than 30,000 550.00 30,000 or more but less than 40,000 600.00 40,000 or more but less than 50,000 750.00 50,000 or more but less than 100,000 1,000.00 For every P10,000 in excess of P100,000 P20.00 [P] ON MILLERS OF COMMODITIES OTHER THAN RICE AND CORN AND ON OPERATORS OF COFFEE, COCONUT GRATER OR MEAT GRINDERS: WITH GROSS SALES OR RECEIPTS FOR THE PRECEDING CALENDAR YEAR IN THE AMOUNT OF: AMOUNT OF TAX PER ANNUM Less than P5,000 P50.00 5,000 or more but less than 10,000 75.00 10,000 or more but less than 15,000 100.00 15,000 or more but less than 20,000 125.00 20,000 or more but less than 30,000 150.00 30,000 or more but less than 50,000 175.00 For every P5,000 in excess of P50,000 2.00 PROVIDED, that rice and corn millers who are also engaged in the business of wholesaling and retailing of said cereals shall also secure a Mayor's Permit before engaging in retailing and wholesaling apart from the permit granted to them as rice corn millers or operators of rice and corn mills. They should have also a separate store space accessible to the public with a signboard announcing that they are retailer or wholesaler of said cereals. And, finally, they should possess the necessary documents required of them by the National Food Authority. [Q] ON OPERATOR OF COCKPIT AND/OR PROMOTER OF COCKFIGHT. Plus a tax on cockfight chargeable against the winning bettors or deductible from the winner's purse (prize Pot or Winnings) in the amount of: Fifty five percent of one percent (55% of 1%) of the prize pot . TAX ON OPERATOR OF COCKPIT: Annual fixed tax for the operation of cockpit: P _______ TAX ON COCKFIGHT PROMOTER: P_______per day on ordinary cockfight; P_______per day during "derby" cockfight irrespective of the number of cocks involved in the derby. [R] ON OPERATORS OF AMUSEMENT PLACES WHEREIN THE CUSTOMERS THEREOF ACTIVELY PARTICIPATE INCLUDING, BUT NOT LIMITED TO, THE FOLLOWING: Bar or Cocktail Lounge including " beer gardens ," " beerhouses ," " disco pub ," " pub house " and similar establishments. Boxing Stadium; Coliseum; sports Arena or similar establishments; sports contest promoters; Billiard or pool hall; Cabaret or dance hall; dance studio/dancing schools; Circuses; carnival; merry-go-round; roller coasters; ferries wheel; swings; shooting galleries and other similar establishments; Day club and night club; Day club or night club; Pelota court for-a-fee; Race track for-a-fee; Resorts (inland resorts or beach resorts) Skating rink for-a-fee; Swimming pool or bathhouses for-a-fee; Tennis court for-a-fee; Other similar establishment or amusement places. The rate of tax to be collected from the aforementioned businesses or trade activities shall be in accordance with the following schedule: WITH GROSS SALES OR RECEIPTS FOR THE PRECEDING CALENDAR YEAR IN THE AMOUNT OF: AMOUNT OF TAX PER ANNUM [S] ON OPERATORS OF THEATERS AND CINEMA-HOUSES; VIDEO-MOVIEHOUSES UTILIZING BETA, VHS, JVC, LASER-DISCS PLAYERS OR SIMILAR APPARATUS; AND OTHER SHOW-HOUSES WHICH ARE OPEN TO THE PUBLIC FOR-A-FEE: WITH GROSS SALES OR RECEIPTS FOR THE PRECEDING CALENDAR YEAR IN THE AMOUNT OF: AMOUNT OF TAX PER ANNUM P400,000 or less Two and two-tenth percent (2.2%) More than P400,00 One and one-tenth percent (1.1%) ( Note: The rate of 1.1% of 1% shall be applied to the amount of gross sales or receipts in excess of P400,000.00) [T] ON PROPRIETORS OF AMUSEMENT DEVICES FOR-A-FEE INCLUDING, BUT NOT LIMITED TO, THE FOLLOWING: Jukebox machine P110.00 per unit/p.a. Videoke Machine (with token) 100.00 per unit/p.a. Family home computer 100.00 per unit/p.a. Game and watch device 100.00 per unit/p.a. Slot machine not classified as gambling device 100.00 per unit/p.a. Other amusement devices 100.00 per unit/p.a. WITH GROSS RECEIPTS OR SALES FOR THE PRECEDING CALENDAR YEAR IN THE AMOUNT OF: AMOUNT OF TAX PER ANNUM P400,000 or less Two and two-tenth percent (2.2%) More than P400,000 One and one-tenth percent (1.1%) ( Note: The rate of 1.1% of 1% shall be applied to the amount of gross sales or receipts in excess of P400,000.00) [U] ON CAFES, CAFETERIAS, ICE CREAM AND OTHER REFRESHMENT PARLORS, RESTAURANTS, CARINDERIAS, PANCITERIAS, SODA FOUNTAIN BARS AND SIMILAR ESTABLISHMENTS INCLUDING FOOD CATERERS. WITH GROSS SALES OR RECEIPTS FOR THE PRECEDING CALENDAR YEAR IN THE AMOUNT OF: AMOUNT OF TAX PER ANNUM P400,000 or less Two and two-tenth percent (2.2%) More than P400,000 One and one-tenth percent (1.1%) (Note : the rate of 1.1% of 1% shall be applied to the amount of gross sales or receipts in excess of P400,000.00) [V] ON RETAIL DEALERS OR RETAILERS IN LIQUORS OR WINES WHETHER IMPORTED FROM OTHER COUNTRIES OR LOCALLY MANUFACTURED INCLUDING FERMENTED LIQUORS (BEERS), VINO LIQUORS, TUBA, BASI AND OTHER DISTILLED SPIRITS NOT CLASSIFIED AS DENATURED ALCOHOL. WITH GROSS SALES OR RECEIPTS FOR THE PRECEDING CALENDAR YEAR IN THE AMOUNT OF: AMOUNT OF TAX PER ANNUM P400,000 or less Two and two-tenth percent (2.2%) More than P400,000 One and one-tenth percent (1.1%) (Note : The rate of 1.1% of 1% shall be applied to the amount of gross sales or receipts in excess of P400,000.00) [W] ON RETAIL DEALERS/OR RETAILERS OF TOBACCO OR SNUFF INCLUDING CIGARS AND CIGARETTES. WITH GROSS SALES OR RECEIPTS FOR THE PRECEDING CALENDAR YEAR IN THE AMOUNT OF: AMOUNT OF TAX PER ANNUM P400,000 or less Two and two-tenth percent (2.2%) More than P400,000 One and one-tenth percent (1.1%) (Note : The rate of 1.1% of 1% shall be applied to the amount of gross sales or receipts in excess of P400,000.00) PROVIDED, that if the retail business is located in legally constituted barangay and the amount of gross sales or receipts does not exceed THIRTY THOUSAND (P30,000) PESOS, the barangay concerned shall have the exclusive power to levy the corresponding business tax at the rate prescribed in a barangay ordinance duly enacted for that purpose. NOTE: In compliance with the provision of Sec. 49, RA 8508 otherwise known as "An Act converting the Municipality of Antipolo into a component city to be known as the City of Antipolo" which states that "No increase in the rates of local taxes shall be imposed by the City (Antipolo City) within a period of five (5) years from its acquisition of corporate existence." The rate of taxes being imposed under this Article is still the adjusted amount allowable for a municipality under Sec. 191 of RA 7160 which provides: "Local government units shall have the authority to adjust the tax rates as prescribed herein not oftener than once every five (5) years, but in no case shall such adjustment exceed ten percent (10%) of the rates fixed under this Code" (RA 7160) . The City of Antipolo is not yet imposing a tax rate corresponding to its taxing power as a "city" which is fifty percent (50%) more than that of a municipality . In other words, fifty percent (50% more of the rates prescribed herein.) SECTION 2J.03. Time of Payment and Accrual of Tax . Unless otherwise specifically provided in this Article, the tax imposed herein shall accrue on the first day of January of each year as regards subjects then liable therefore the same may be paid in quarterly installments within the first twenty (20) days of January and of each subsequent quarters. The Sangguniang Panlungsod, however, thru a resolution, may extend the time of payment of such tax without penalty or surcharge for a justifiable reason or cause, provided , that the period of extension shall not exceed six (6) months. SECTION 2J.04. Collection of Taxes . The tax must be paid to, and collected by, the City Treasurer or his duly authorized representative before any business or trade activity herein specified can be lawfully begun or pursued and the tax shall be reckoned from the beginning of the calendar year. When the business is abandoned, the tax shall not be exacted for a period longer than the end of the calendar quarter. When the tax has been paid for a period longer than the current quarter and the business, or trade activity, is abandoned, no refund of the tax corresponding to the unexpired quarter shall be made. For purposes of collecting the taxes imposed herein, the City Treasurer may designate the barangay treasurer as his deputy provided that the latter is properly bonded. SECTION 2J.05. Surcharge for Late Payment and Interest on Unpaid Taxes . Failure to pay the tax prescribed in this Article within the time required shall subject the taxpayer to a surcharge of Twenty-five percent (25%) of the original amount of tax due. Such surcharge shall 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 a portion thereof exceed thirty-six (36) months. Where an extension of time for the payment of the tax has been granted and the amount is not paid in full prior to the expiration of the extension, the interest aforementioned shall be collected on the unpaid amount from the date it becomes originally due until fully paid. SECTION 2J.06. Administrative Provisions; Rules and Regulations . Requirement . Any person who shall establish, operate or conduct any business, trade or activity, mentioned in this Article in this City shall first obtain a Mayor's Permit and pay the fee therefor and the business tax imposed under this Article. 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 from any requirement imposed under existing ordinances, rules and regulations 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. In acknowledging payment of local taxes, fees and charges, it shall be the duty of the City Treasurer or his deputies to indicate on the official receipt issued for the purpose, the number of the corresponding local tax ordinance. Invoices or Receipts . All persons subject to the taxes on business, shall, for each sale or transfer of merchandise or goods, or for services rendered, valued at Fifty Pesos (P50.00) or more at any one time, prepare and issue sales or commercial invoices and receipts serially numbered with a duplicate, showing among others things their names or style if any, and business address. The original copy of each sales invoice or receipts shall be issued to the purchaser or customer and the duplicate to be kept by the person subject to the said tax, in his place of business for a period of five years. The receipt or invoices issued pursuant to the requirement of the Bureau of Internal Revenue for determination of national internal revenue taxes shall be sufficient for the purpose of this Code. Sworn Statement of Gross Receipts or Sales . Operators of business subject to the taxes imposed herein shall submit a sworn statement of their capital investment before the start of their business operations and upon application for a Mayor's permit to operate the business. Upon payment of tax levied in this Article, any person engaged in business subject to the graduated fixed tax based on gross sales and/or receipts shall submit 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 Treasurer. Should the taxpayer fail to submit a sworn statement of gross sales or receipts, for whatever reason, including, among others, that he failed to provide himself with books, records and/or subsidiaries for his business, the City Treasurer or his authorized representative may verify or assess the gross sales or receipts of the taxpayer under the best available evidence upon which the tax may be based. If the business or undertaking is terminated, the official receipt issued for the payment of the business tax therefor shall be surrendered to the City Treasurer and a sworn statement of the gross sales and/or receipts of the current year or quarter shall be submitted to the City Treasurer within thirty (30) days following the closure. Any tax due shall first be paid before any business or undertaking is finally terminated. Issuance of Certification . The City Treasurer may, upon presentation of satisfactory proof that the original official receipt has been lost, stolen or destroyed, issue a certification to the effect that the tax has been paid, indicating therein, the number of the official receipt issued, upon payment of a fee of Fifty Pesos (P50.00). Transfer of Business to Other Location . Any business for which a City 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 the payment of additional tax during the period for which the payment of the tax was made. Death of Licenses . When any individual paying a business tax dies, and the business is continued by a person interested in his estate, no additional payment shall be required for the residue of the term for which the tax was paid. Retirement of Business . Any person, natural or juridical, subject to the tax on businesses imposed herein shall, upon termination of the business, submit a sworn statement of the gross sales or receipts for that particular calendar year. For purposes hereof, termination shall mean that the business operations are stopped completely. Any change in ownership, management and/or name of the business shall not constitute termination as contemplated in this Article. Unless stated otherwise, assumption of the business by any new owner or manager or re-registration of the same business under a new name will only be considered by this City for record purposes in the course of the renewal of the permit of license to operate the business. The City Treasurer shall see to it that the payment of taxes of a business is not avoided by the termination or retirement thereof. For this purpose, the following procedural guidelines shall strictly be observed; The City Treasurer shall assign every application for termination of business to an inspector in his office who shall go to the address of the business on record to verify if it is really no longer operating. If the inspector finds that the business is simply placed under a new name, manager and/or new owner, the City treasurer shall recommend to the Mayor the disapproval of the application for the termination or retirement of said business. Accordingly, the business continues to become liable for the payment of all taxes, fees and charges imposed thereon under existing tax ordinance of this City; and, In the case of a new owner to whom the business was transferred by sale or other form of conveyance, said new owner shall be liable to pay the tax or fee for the transfer of the business to him. If it is found out that the retirement or termination of the business is legitimate, and the tax due therefrom 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. The permit issued to a business retiring or terminating its operation shall be surrendered to the City treasurer who shall forthwith cancel the same and record such cancellation in his books. SECTION 2J.07. Computation of Tax on Related or Combined Business . In case a person, natural or juridical, operates or conducts two (2) or more related businesses mentioned in this Article which are subject to the same rate of imposition, the tax shall be computed on the basis of the combined total gross sales or receipts of the said two (2) or more related businesses. If however, the businesses operated by one person are governed by separate tax schedules or the rates of taxes are different, the taxable gross sales or receipts of each business shall be reported independently and the tax thereon shall be computed on the basis of the appropriate schedule. SECTION 2J.08. Newly-Started Business . In the case of newly-started business subject of this Article, the tax shall be fixed by the quarter. The initial tax for the quarter in which the business starts to operate shall be one-fourth of one-tenth of one percent (1/4 of 1/10 of 1%) of the capital investment or Three Hundred Pesos (P300.00), whichever is higher. In the succeeding quarter or quarters, in case where the business opens before the last quarter of the year, the tax shall be based on the gross sales or receipts for the preceding quarter at one-fourth percent (1/4%) of the taxes fixed therefor by the pertinent schedule. In the succeeding calendar year, regardless of when the business starts, the tax shall be based on the gross sales and/or receipts for the preceding calendar year or any fraction therefor, as provided in the pertinent schedule. SECTION 2J.09. Situs of the Tax . The situs of the tax imposed in this Article shall be determined in accordance with the following: Definition of Terms Principal Office refers to the head or main office of the business appearing in the pertinent documents submitted to the Securities and Exchange Commission, or the Department of Trade and Industry, or other appropriate agencies, as the case may be. The City or municipality specifically mentioned in the articles of incorporation or official registration papers as being the official address of said principal office shall be considered as the situs thereof. In case there is a transfer or relocation of the principal office to another city or city, 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 City Mayor within fifteen (15) days after such transfer or relocation is affected. Branch or Sales Office a fixed place in a locality which conducts operations of the business as an extension of the principal office. Offices used only as display areas of the products where no stocks or items are stored for sale, although orders for the products may be received thereat, are not branch or sales offices as herein contemplated. A warehouse which accepts orders and/or issues sales invoices independent of a branch with sales office shall be considered as a sales office. 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 in behalf of the business. A warehouse that does not accept orders and/or issue sales invoices as aforementioned shall not be considered a branch or sales office. Plantation a tract of agricultural land planted to tress or seedlings whether fruit bearing or not, uniformly spaced or seeded by broadcast methods or normally arranged to allow highest production. For the purpose of this Article, inland fishing ground shall be considered as plantation. Experimental Farms agricultural lands utilized by a business or corporation to conduct studies, test, 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 or products. On-site sales in commercial quantity made in experimental farms shall be similarly imposed the corresponding tax imposed herein. Sales Allocation [1] All sales made in this City where there is a branch or sales office or warehouse shall be recorded in said branch or sales office or warehouse and the tax shall be payable to this City where the same is located. [2] In cases where there is no such branch, sales office or warehouse in this City where the sale is made, the sale shall be recorded in the principal office along with the sales made by said principal office and the tax shall accrue therein where said principal office is located. [3] In case where the factory, project office, plant or plantation in pursuit of business is located in this City, seventy percent (70%) of all sales recorded in its principal office shall be taxable by this City while the remaining thirty percent (30%) of all sales recorded therein shall be taxable by the local government unit where the principal office is located. [4] In case a plantation or factory is located in a different place but either one of them is located in this City, the seventy percent (70%) sales allocation mentioned above shall be divided as follows: Sixty percent (60%) to the local government unit where the factory is located; and Forty percent (40%) to the local government unit where the plantation is located. [5] In cases where there are two (2) or more factories, project offices, plants or plantations located in different localities, the seventy percent (70%) sales allocation aforementioned 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 or service and other independent contractors, the term "production" shall refer to the cost of projects actually undertaken during the tax period. [6] The sales allocation mentioned herein 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 same shall be covered by subparagraphs [1] or [2] hereof. [7] In case of manufacturers or producers which engage the services of an independent contractor to produce or manufacture some of their products these rules on situs of taxation shall apply except that the factory or plant and warehouse of the contractor utilized for the production and storage of the manufacturer's products shall be considered as the factory or plant and warehouse of the manufacturer. Port of Loading If this City is only the port of loading of the businesses mentioned in this Article, the tax imposed herein shall not be collected by the City treasurer, unless the exporter maintains its principal office, a branch, sales office or warehouse, factory, plant, or plantation in this City. Sales Made by Route Truck Vans or Vehicles [1] For routes sales made in this City where a manufacturer, producer, wholesaler, retailer, or dealer has a branch or sales office or warehouse, the sales shall be recorded in the branch, sales office or warehouse and the tax due thereon shall be paid to this City where such branch, sales office or warehouse is located. [2] For route sales made in this City where a manufacturer, producer, wholesaler, retailer or dealer has no branch, sales office or warehouse, the sales shall be recorded in the branch, sales office or warehouse from where the route trucks withdraw their products for sale and the tax due thereon shall be paid to the local government unit where such branch, sales office or warehouse is located. SECTION 2J.10. Exemptions . Countryside and Barangay Business Enterprises (CBBE) duly registered under R.A. 6810; Cooperatives duly registered under R.A. 6938; and business enterprises certified by the Board of Investments as pioneer or non-pioneer for a period of six (6) and four (4) years, respectively from the date of registration are exempted from the tax imposition prescribed in this Article. SECTION 2J.11. Penalty . Any violation of the provision of this Article shall be punished by a fine of not less than One Thousand (P1,000) Pesos but not more than Five Thousand (P5,000) Pesos or imprisonment of not less than One (1) month but not more than Six (6) months, or both such fine and imprisonment, at the discretion of the Court. ARTICLE K Community Tax SECTION 2K.01. Imposition of Tax . There is hereby levied or imposed a community tax on persons, natural or juridical, who are covered by the following criteria: Natural persons (individuals) Every inhabitant of this City, eighteen (18) years of age or over, who has been regularly employed on a wage or salary basis for at least thirty (30) consecutive working days in any calendar year; An individual who is engaged in business or occupation; An individual who owns real property with an aggregate assessed value of One Thousand (P1,000.00) Pesos or more; An individual who is required by law to file an income tax return. Rate of Community Tax . There shall be collected from the above-mentioned individuals a community tax in the amount of Five Pesos (P5.00) plus an additional tax of One Peso (P1.00) for every One Thousand Pesos (P1,000.00) of income regardless of whether from business, exercise of profession, or from property but which in no case shall exceed Five Thousand Pesos (P5,000.00). In case of husband and wife each of them shall be liable to pay the basic Five Pesos (P5.00) but the additional tax imposable on the husband and wife shall be One Peso (P1.00) for every One Thousand Pesos (P1,000.00) of income from the total property owned by them and/or the total gross receipts or earnings derived by them. (Art. 246, IRR). Juridical Persons 1. Every corporation, no matter how created or organized, whether domestic or resident foreign, engaged in or doing business in this City shall pay an annual community tax of Five Hundred Pesos (P500.00) and an annual additional tax which, in no case, shall exceed Ten Thousand Pesos (P10,000) in accordance with the following schedule; 2. For every Five Thousand Pesos (P5,000.00) worth of real property in this City owned by the juridical entity during the preceding year, based on the evaluation used for the payment of the real property tax under existing laws found in the assessment rolls of this City, where the real property is situated Two Pesos (P2.00) ; and, 3. For every Five Thousand Pesos (P5,000.00) of gross receipts or earnings derived from the business in the Philippines during the preceding year Two Pesos (P2.00) . SECTION 2K.02. Exemptions . The following are exempted from the payment of community tax: 1. Diplomatic and consular representatives; and, 2. Transient visitors when their stay in the Philippines does not exceed three (3) months. SECTION 2K.03. Place of Payment . The community tax imposed herein shall be in this City if the residence of the individual or the principal office of the juridical entity is located here. Likewise, if the branch, sales office or warehouse whose sales are made and recorded is located in this City, the corresponding community tax shall be paid here. Any person, natural or juridical, who is supposed to pay his community tax in this city but pays his community tax elsewhere shall remain liable to pay such tax in this city. It shall be unlawful for the city treasurer to collect community tax outside the territorial jurisdiction of this city. SECTION 2K.04. Time of Payment . The community tax imposed herein shall accrue on the first day of January of each year and shall be paid not later than the last day of February of each year. If a person reaches the age of eighteen (18) years of age or otherwise loses the benefit of exemption on or before the last day of June, he shall be liable for the payment of community tax on the day he reaches such age or upon the day the exemption ends. If a person reaches the age of eighteen (18) years or loses the benefit of exemption on or before the last day of March, he shall have twenty (20) days within which to pay the community tax without being delinquent. Persons who come to reside in the Philippines or reach the age of eighteen (18) years on or after the first (1st) day of July of any year, or who ceased to belong to an exempt class on or after the same date, shall not be subject to community tax for that year. Corporations established and organized on or before the last day of June shall be liable for the payment of community tax for that year. Corporations established and organized on or before the last day of March shall have twenty (20) days within which to pay the community tax without being delinquent. Corporations established and organized on or after the first day of July shall not be subject to community tax for that year. SECTION 2K.05. Penalties for Late Payment . If the community tax is not paid within the prescribed period, there shall be added to the unpaid amount an interest of twenty-four-percent (24%) per annum from the due date until it is paid. SECTION 2K.06. Community Tax Certificate . A community tax certificate shall be issued to every person or corporation upon payment of community tax. A community tax may also be issued to any person or corporation not subject to the community tax upon payment of One Peso (P1.00). SECTION 2K.07. Presentation of Community Tax Certificate . When an individual subject to community tax acknowledges any document before a notary public, take the oath of office upon election or appointment to any position in the government service; receives any license, certificate, or permit from any public authority; pays any tax or free; receives any money from any public fund; transacts other official business or receives any salary or wage from any person or corporation, it shall be the duty of any person, officer, or corporation with whom such transaction is made or business done or from whom any salary or wage is received to require such individual to exhibit the community tax certificate. The presentation of community tax shall not be required in connection with the registration of a voter. When through its authorized officers, any corporation subject to community tax receives any license, certificate, or permit from any public authority, pays any tax or fee, receives money from public funds, or transacts other official business, it shall be the duty of the public official with whom such transaction is made or business done, to require such corporation to exhibit the community tax certificate. The community tax certificate required in the two preceding paragraphs shall be the one issued for the current year, except for the period from January until the fifteen (15th) of April each year, in which case, the certificate issued for the preceding year shall suffice. SECTION 2K.08. Authority of the City Treasurer to Deputize the Barangay Treasurer to Collect Taxes, Fees or Charges . The City Treasurer is hereby authorized to deputize the barangay treasurers in this City to collect taxes, fees or charges including the community tax as per Articles 250 and 258 of the Rules and Regulations Implementing the Local Government Code of 1991 subject to the following rules and regulations: 1. The Barangay Treasurer to be deputized shall be properly bonded. 2. In the case of collecting the community tax, such deputation shall be limited to the collection of community tax payable by individual taxpayers thus excluding those from juridical persons. 3. The barangay treasurer so deputized shall not delegate the collection of taxes, fees or charges to any private person. SECTION 2K.09. Allocation of Proceeds of Community Tax . The proceeds of the community tax actually and directly collected by the City treasurer shall accrue entirely to the general fund of this City. However, the proceeds of the community tax collected by the deputized barangay treasurers shall be apportioned as follows: a] Fifty percent (50%) shall accrue to the general fund of this City; and, b] Fifty percent (50%) shall accrue to the barangay where the tax is collected. SECTION 2K.10. Penalty . Any violation of the provisions of this Article shall be punished by a fine of not less than One Thousand Pesos (P1,000.00) but not more than Five Thousand Pesos (P5,000.00) or imprisonment of not less than One (1) month but not more than Six (6) months, or both such fine and imprisonment, at the discretion of the Court. ARTICLE L Tax on the Transfer of Business or Trade Activity SECTION 2L.01. Imposition of Tax . There is hereby levied a tax on the transfer of business or trade activity by sale, donation, barter, or any other form or mode of conveyance at the rate of One Percent (1%) of the total consideration or, in the absence of specific consideration, the gross sales or receipts of the preceding calendar year on file at the City treasurer's office, or the fixed amount of Five Hundred Pesos (P500.00) whichever is lower. SECTION 2L.02. Rules and Regulations . 1] The new owner to whom the business was transferred shall be liable to pay the unpaid taxes, fees or charges due the former owner, if there is any. 2] The permit issued to the former owner shall be surrendered to the City Treasurer, thru the Office of the Mayor, who shall cancel the same in his records. 3] Any person, natural or juridical, who was granted a permit to operate or conduct a business or trade in this city who transferred his business to another shall inform in writing the Chief, Business Permits and Inspection Division (or Section), Office of the Mayor within ten (10) days of such transfer and submit a sworn statement of the gross sales or receipts of his business for the current year. 4] The City Mayor of his authorized department head shall issue other necessary rules and regulations for the effective implementation of this Article. SECTION 2L.03. Time of Payment . The tax imposed in this Article shall be paid to the City Treasurer by the buyer, donee, or heir, before the business or trade undertaking is operated, conducted, or pursued. SECTION 2L.04. Surcharge for Late Payment . Failure to pay the tax imposed in this Article on time shall subject the taxpayer to a surcharge of twenty-five percent (25%) of the original amount of tax due and such surcharge shall be paid at the time and in the same manner as the original tax due. SECTION 2L.05. Penalty . Any violation of the provisions of this Article shall be punished by a fine of not less than One Thousand Pesos (P1,000) but not more than Five Thousand Pesos (P5,000) or imprisonment of not less than One (1) month but not more than Six (6) months, or both such fine and imprisonment at the discretion of the Court. CHAPTER III Permit Fee and Other Regulatory Fees ARTICLE A Mayor's Permit Fee SECTION 3A.01. Imposition of Fee . There shall be collected an annual fee at the rates provided hereunder for the issuance of a Mayor's Permit to every person, natural or juridical, that shall conduct a business or trade activity within this. The permit fee is payable for every separate or distinct business or trade undertaking. One line of business or trade undertaking does not become exempt by being conducted with some other business or trade undertaking for which the permit fee has been paid. Kinds of Business or Trade Undertaking [1] ON THE BUSINESS OF PRINTING AND PUBLICATION PERMIT FEE PER ANNUM a) Publisher P1,000.00 b) Printer 1,000.00 c) Both Publisher and Printer 2,500.00 [2] ON ANY BUSINESS ENJOYING A FRANCHISE EXCEPT OPERATION OF TRICYCLE-FOR-HIRE 1,000.00 [3] ON OPERATORS OF DELIVERY TRUCKS, VANS, AUVs, JEEPNEYS OR SIMILAR DELIVERY VEHICLES For each delivery truck with ten (10) wheels or more 150.00 For each delivery truck with less than ten (10) wheels 130.00 For each delivery van, AUV, jeepney or similar vehicles 100.00 [4] ON THE ESTABLISHMENT OR OPERATION OF A BUSINESS ENGAGED IN "QUARRYING" OR EXTRACTION OF QUARRY RESOURCES Quarrying of ordinary stones, sand, gravel, earth, pebbles or boulders per location P1,000.00 Quarrying of marl, marble, granite cinders, basalt, tuff and rock, phosphate 1,500.00 Other quarry resources not mentioned above, per location 1,500.00 For any combination of items (a), (b), (c) per location 1,500.00 ( NOTE : This should be distinguished from the "permit to extract quarry resources" being issued by the Provincial Governor. (See Section 2F.04) [5] ON MANUFACTURERS, ASSEMBLERS, REPACKERS, PROCESSORS, BREWERS, DISTILLERS, RECTIFIERS, AND COMPOUNDERS OF LIQUORS, DISTILLED SPIRITS AND WINES OR MANUFACTURERS OF ANY ARTICLE OF COMMERCE OF WHATEVER KIND OR NATURE THE PERMIT FEE SHALL BE IN ACCORDANCE WITH THE FOLLOWING SCHEDULE: IF THE AMOUNT OF BUSINESS TAX PAID IN THE PRECEDING CALENDAR YEAR IS: PERMIT FEE PER ANNUM Less than P200 P50.00 200 or more but less than 300 80.00 300 or more but less than 500 100.00 500 or more but less than 600 150.00 600 or more but less than 800 190.00 800 or more but less than 1,000 210.00 1,000 or more but less than 2,000 260.00 2,000 or more but less than 3,000 310.00 3,000 or more but less than 4,000 400.00 4,000 or more but less than 5,000 500.00 5,000 or more but less than 10,000 650.00 10,000 or more but less than 20,000 750.00 20,000 or more but less than 30,000 850.00 30,000 or more but less than 40,000 1,000.00 40,000 or more but less than 50,000 1,300.00 50,000 or more but less than 60,000 1,500.00 60,000 or more but less than 80,000 1,750.00 80,000 or more but less than 90,000 2,000.00 90,000 or more but less than 100,000 2,300.00 100,000 or more but less than 120,000 2,500.00 120,000 or more but less than 140,000 2,700.00 140,000 or more but less than 160,000 2,850.00 160,000 or more but less than 175,000 3,000.00 175,000 or more but less than 185,000 3,200.00 185,000 or more but less than 200,000 3,350.00 200,000 or more but less than 220,000 4,000.00 220,000 or more but less than 250,000 4,250.00 250,000 or more but less than 275,000 4,500.00 275,000 or more but less than 300,000 5,000.00 300,000 or more but less than 320,000 5,500.00 320,000 or more but less than 350,000 6,000.00 350,000 or more but less than 400,000 6,300.00 400,000 or more but less than 425,000 6,400.00 425,000 or more but less than 450,000 6,600.00 450,000 or more but less than 475,000 6,750.00 475,000 or more but less than 500,000 6,850.00 500,000 or more 7,000.00 [6] ON WHOLESALERS, DISTRIBUTORS, EXPORTERS, PRODUCERS OF, OR DEALERS IN ANY ARTICLE OF COMMERCE OF WHATEVER KIND OR NATURE, THE ANNUAL PERMIT FEE SHALL BE IN ACCORDANCE WITH THE FOLLOWING SCHEDULE: IF THE AMOUNT OF BUSINESS TAX PAID IN THE PRECEDING CALENDAR YEAR IS: PERMIT FEE PER ANNUM Less than P200.00 P50.00 200 or more but less than 300 80.00 300 or more but less than 400 100.00 400 or more but less than 500 130.00 500 or more but less than 600 150.00 600 or more but less than 800 190.00 800 or more but less than 1,000 210.00 1,000 or more but less than 2,000 260.00 2,000 or more but less than 3,000 310.00 3,000 or more but less than 4,000 400.00 4,000 or more but less than 5,000 500.00 5,000 or more but less than 10,000 650.00 10,000 or more but less than 20,000 750.00 20,000 or more but less than 30,000 850.00 30,000 or more but less than 40,000 1,000.00 40,000 or more but less than 50,000 1,300.00 50,000 or more but less than 60,000 1,500.00 60,000 or more but less than 80,000 1,750.00 80,000 or more but less than 90,000 2,000.00 90,000 or more but less than 100,000 2,300.00 100,000 or more but less than 120,000 2,500.00 120,000 or more but less than 140,000 2,700.00 140,000 or more but less than 160,000 2,850.00 160,000 or more but less than 175,000 3,000.00 175,000 or more but less than 185,000 3,200.00 185,000 or more but less than 200,000 3,350.00 200,000 or more but less than 220,000 4,000.00 220,000 or more but less than 250,000 4,250.00 250,000 or more but less than 275,000 4,500.00 275,000 or more but less than 300,000 5,000.00 300,000 or more but less than 320,000 5,500.00 320,000 or more but less than 350,000 6,000.00 350,000 or more but less than 400,000 6,300.00 400,000 or more but less than 425,000 6,400.00 425,000 or more but less than 450,000 6,600.00 450,000 or more but less than 475,000 6,750.00 475,000 or more but less than 500,000 6,850.00 500,000 or more 7,000.00 [7] ON EXPORTERS, MANUFACTURERS, MILLERS, REPACKERS, OR PRODUCER OF ESSENTIAL COMMODITIES ENUMERATED UNDER SECTION 2J.02 (Item C), THE ANNUAL PERMIT FEE SHALL BE IN ACCORDANCE WITH THE FOLLOWING SCHEDULE: IF THE AMOUNT OF BUSINESS TAX PAID IN THE PRECEDING CALENDAR YEAR IS: PERMIT FEE PER ANNUM Less than P200.00 P50.00 200 or more but less than 300 80.00 300 or more but less than 400 100.00 400 or more but less than 500 130.00 500 or more but less than 600 150.00 600 or more but less than 800 190.00 800 or more but less than 1,000 210.00 1,000 or more but less than 2,000 260.00 2,000 or more but less than 3,000 310.00 3,000 or more but less than 4,000 400.00 4,000 or more but less than 5,000 500.00 5,000 or more but less than 10,000 650.00 10,000 or more but less than 20,000 750.00 20,000 or more but less than 30,000 850.00 30,000 or more but less than 40,000 1,000.00 40,000 or more but less than 50,000 1,300.00 50,000 or more but less than 60,000 1,500.00 60,000 or more but less than 80,000 1,750.00 80,000 or more but less than 90,000 2,000.00 90,000 or more but less than 100,000 2,300.00 100,000 or more but less than 120,000 2,500.00 120,000 or more but less than 140,000 2,700.00 140,000 or more but less than 160,000 2,850.00 160,000 or more but less than 175,000 3,000.00 175,000 or more but less than 185,000 3,200.00 185,000 or more but less than 200,000 3,350.00 200,000 or more but less than 220,000 4,000.00 220,000 or more but less than 250,000 4,250.00 250,000 or more but less than 275,000 4,500.00 275,000 or more but less than 300,000 5,000.00 300,000 or more but less than 320,000 5,500.00 320,000 or more but less than 350,000 6,000.00 350,000 or more but less than 400,000 6,300.00 400,000 or more but less than 425,000 6,400.00 425,000 or more but less than 450,000 6,600.00 450,000 or more but less than 475,000 6,750.00 475,000 or more but less than 500,000 6,850.00 500,000 or more 7,000.00 [8] ON WHOLESALERS, DISTRIBUTORS OR DEALERS OF THE ESSENTIAL COMMODITIES ENUMERATED UNDER SECTION 2J.02 (Item C), THE ANNUAL PERMIT FEE SHALL BE IN ACCORDANCE WITH THE FOLLOWING SCHEDULE: IF THE AMOUNT OF BUSINESS TAX PAID IN THE PRECEDING CALENDAR YEAR IS: PERMIT FEE PER ANNUM Less than P20 P50.00 200 or more but less than 300 80.00 300 or more but less than 400 100.00 400 or more but less than 500 130.00 500 or more but less than 600 150.00 600 or more but less than 800 190.00 800 or more but less than 1,000 210.00 1,000 or more but less than 2,000 260.00 2,000 or more but less than 3,000 310.00 3,000 or more but less than 4,000 400.00 4,000 or more but less than 5,000 500.00 5,000 or more but less than 10,000 650.00 10,000 or more but less than 20,000 750.00 20,000 or more but less than 30,000 850.00 30,000 or more but less than 40,000 1,000.00 40,000 or more but less than 50,000 1,300.00 50,000 or more but less than 60,000 1,500.00 60,000 or more but less than 80,000 1,750.00 80,000 or more but less than 90,000 2,000.00 90,000 or more but less than 100,000 2,300.00 100,000 or more but less than 120,000 2,500.00 120,000 or more but less than 140,000 2,700.00 140,000 or more but less than 160,000 2,850.00 160,000 or more but less than 175,000 3,000.00 175,000 or more but less than 185,000 3,200.00 185,000 or more but less than 200,000 3,350.00 200,000 or more but less than 220,000 4,000.00 220,000 or more but less than 250,000 4,250.00 250,000 or more but less than 275,000 4,500.00 275,000 or more but less than 300,000 5,000.00 300,000 or more but less than 320,000 5,500.00 320,000 or more 6,000.00 [9] ON RETAILERS OF ESSENTIAL COMMODITIES ENUMERATED UNDER SECTION 2J.02 (Item C), THE ANNUAL PERMIT FEE SHALL BE IN ACCORDANCE WITH THE FOLLOWING SCHEDULE: IF THE AMOUNT OF BUSINESS TAX PAID IN THE PRECEDING CALENDAR YEAR IS: PERMIT FEE PER ANNUM Less than P300.00 P50.00 300 or more but less than 500 80.00 500 or more but less than 600 120.00 600 or more but less than 800 150.00 800 or more but less than 1,000 200.00 1,000 or more but less than 2,000 250.00 2,000 or more but less than 3,000 300.00 3,000 or more but less than 4,000 400.00 4,000 or more but less than 5,000 500.00 5,000 or more but less than 10,000 600.00 10,000 or more but less than 20,000 700.00 20,000 or more but less than 30,000 800.00 30,000 or more but less than 40,000 1,000.00 40,000 or more but less than 50,000 1,200.00 50,000 or more but less than 60,000 1,500.00 60,000 or more but less than 80,000 1,750.00 80,000 or more but less than 90,000 2,000.00 90,000 or more but less than 100,000 2,300.00 100,000 or more but less than 120,000 2,250.00 120,000 or more but less than 140,000 2,700.00 140,000 or more but less than 160,000 2,850.00 160,000 or more but less than 175,000 3,000.00 175,000 or more but less than 185,000 3,200.00 185,000 or more but less than 200,000 3,350.00 200,000 or more but less than 220,000 4,000.00 220,000 or more but less than 250,000 4,250.00 250,000 or more but less than 275,000 4,500.00 275,000 or more but less than 300,000 5,000.00 300,000 or more but less than 320,000 5,500.00 320,000 or more 6,000.00 [10] ON RETAILERS OF ALL OTHER COMMODITIES NOT CLASSIFIED AS "ESSENTIAL COMMODITIES" THE ANNUAL PERMIT FEE SHALL BE IN ACCORDANCE WITH THE FOLLOWING SCHEDULE: IF THE AMOUNT OF BUSINESS TAX PAID IN THE PRECEDING CALENDAR YEAR IS: PERMIT FEE PER ANNUM Less than P200.00 P50.00 200 or more but less than P300 80.00 300 or more but less than 500 100.00 500 or more but less than 600 150.00 600 or more but less than 800 190.00 800 or more but less than 1,000 210.00 1,000 or more but less than 2,000 260.00 2,000 or more but less than 3,000 310.00 3,000 or more but less than 4,000 400.00 4,000 or more but less than 5,000 500.00 5,000 or more but less than 10,000 650.00 10,000 or more but less than 20,000 750.00 20,000 or more but less than 30,000 850.00 30,000 or more but less than 40,000 1,000.00 40,000 or more but less than 50,000 1,300.00 50,000 or more but less than 60,000 1,500.00 60,000 or more but less than 80,000 1,750.00 80,000 or more but less than 90,000 2,000.00 90,000 or more but less than 100,000 2,300.00 100,000 or more but less than 120,000 2,500.00 120,000 or more but less than 140,000 2,700.00 140,000 or more but less than 160,000 2,850.00 160,000 or more but less than 175,000 3,000.00 175,000 or more but less than 185,000 3,200.00 185,000 or more but less than 200,000 3,350.00 200,000 or more but less than 220,000 4,000.00 220,000 or more but less than 250,000 4,250.00 250,000 or more but less than 275,000 4,500.00 275,000 or more but less than 300,000 5,000.00 300,000 or more but less than 320,000 5,500.00 320,000 or more 6,000.00 [11] ON CONTRACTORS AND INDEPENDENT CONTRACTORS INCLUDING, BUT NOT LIMITED TO THOSE ENUMERATED UNDER SECTION 2J.02 (Items "G" and "H"), THE ANNUAL PERMIT FEE SHALL BE IN ACCORDANCE WITH THE FOLLOWING SCHEDULE: IF THE AMOUNT OF BUSINESS TAX PAID IN THE PRECEDING CALENDAR YEAR IS: PERMIT FEE PER ANNUM Less than P200.00 P50.00 200 or more but less than 300 80.00 300 or more but less than 500 100.00 500 or more but less than 600 150.00 600 or more but less than 800 190.00 800 or more but less than 1,000 210.00 1,000 or more but less than 2,000 260.00 2,000 or more but less than 3,000 310.00 3,000 or more but less than 4,000 400.00 4,000 or more but less than 5,000 500.00 5,000 or more but less than 10,000 650.00 10,000 or more but less than 20,000 750.00 20,000 or more but less than 30,000 850.00 30,000 or more but less than 40,000 1,000.00 40,000 or more but less than 50,000 1,300.00 50,000 or more but less than 60,000 1,500.00 60,000 or more but less than 80,000 1,750.00 80,000 or more but less than 90,000 2,000.00 90,000 or more but less than 100,000 2,300.00 100,000 or more but less than 120,000 2,500.00 120,000 or more but less than 140,000 2,700.00 140,000 or more but less than 160,000 2,850.00 160,000 or more but less than 175,000 3,000.00 175,000 or more but less than 185,000 3,200.00 185,000 or more but less than 200,000 3,350.00 200,000 or more but less than 220,000 4,000.00 220,000 or more but less than 250,000 4,250.00 250,000 or more but less than 275,000 4,500.00 275,000 or more but less than 300,000 5,000.00 300,000 or more but less than 320,000 5,500.00 320,000 or more but less than 350,000 6,000.00 350,000 or more but less than 400,000 6,300.00 400,000 or more but less than 425,000 6,400.00 425,000 or more but less than 450,000 6,600.00 450,000 or more but less than 475,000 6,750.00 475,000 or more but less than 500,000 6,850.00 500,000 or more 7,000.00 [12] ON BANKS AND OTHER FINANCIAL INSTITUTIONS INCLUDING NON-BANK INTERMEDIARIES, LENDING INVESTORS, FINANCE AND INVESTMENT COMPANIES, PAWNSHOPS, MONEY SHOPS, INSURANCE COMPANIES, STOCK MARKETS, STOCK BROKERS, EDUCATIONAL PLAN AND MEMORIAL OR LIFE PLAN AGENCIES, THE ANNUAL PERMIT FEE SHALL BE IN ACCORDANCE WITH THE FOLLOWING SCHEDULE: IF THE AMOUNT OF BUSINESS TAX PAID IN THE PRECEDING CALENDAR YEAR IS: PERMIT FEE PER ANNUM Less than P500.00 P350.00 500 or more but less than 800 500.00 800 or more but less than 1,500 650.00 1,500 or more but less than 3,000 700.00 3,000 or more but less than 5,000 850.00 5,000 or more but less than 8,000 1,000.00 8,000 or more but less than 10,000 1,500.00 10,000 or more but less than 15,000 1,750.00 15,000 or more but less than 20,000 1,850.00 20,000 or more but less than 25,000 1,950.00 25,000 or more but less than 30,000 2,200.00 30,000 or more but less than 40,000 2,300.00 40,000 or more but less than 45,000 2,375.00 45,000 or more but less than 50,000 2,450.00 50,000 or more but less than 60,000 2,700.00 60,000 or more but less than 65,000 3,000.00 65,000 or more but less than 75,000 3,250.00 75,000 or more but less than 85,000 3,500.00 85,000 or more but less than 100,000 4,000.00 100,000 or more but less than 120,000 4,300.00 120,000 or more but less than 130,000 4,500.00 130,000 or more but less than 135,000 5,000.00 135,000 or more but less than 145,000 5,500.00 145,000 or more but less than 160,000 6,000.00 160,000 or more but less than 180,000 6,500.00 180,000 or more but less than 200,000 6,750.00 200,000 or more 7,000.00 [13] ON PEDDLERS ENGAGED IN THE SALE OF ANY MERCHANDISE OR ARTICLE OF COMMERCE P30.00 [14] ON PRIVATELY OWNED PUBLIC MARKET: IF THE AMOUNT OF BUSINESS TAX PAID IN THE PRECEDING CALENDAR YEAR IS: PERMIT FEE PER ANNUM Less than P500.00 P350.00 500 or more but less than 800 500.00 800 or more but less than 1,500 650.00 1,500 or more but less than 3,000 700.00 3,000 or more but less than 5,000 850.00 5,000 or more but less than 8,000 1,000.00 8,000 or more but less than 10,000 1,500.00 10,000 or more but less than 15,000 1,750.00 15,000 or more but less than 20,000 1,850.00 20,000 or more but less than 25,000 1,950.00 25,000 or more but less than 30,000 2,200.00 30,000 or more but less than 40,000 2,300.00 40,000 or more but less than 45,000 2,375.00 45,000 or more but less than 50,000 2,450.00 50,000 or more but less than 60,000 2,700.00 60,000 or more but less than 65,000 3,000.00 65,000 or more but less than 75,000 3,250.00 75,000 or more but less than 85,000 3,500.00 85,000 or more but less than 100,000 4,000.00 100,000 or more but less than 120,000 4,300.00 120,000 or more but less than 130,000 4,500.00 130,000 or more but less than 135,000 5,000.00 135,000 or more but less than 145,000 5,500.00 145,000 or more but less than 160,000 6,000.00 160,000 or more but less than 180,000 6,500.00 180,000 or more but less than 200,000 6,750.00 200,000 or more 7,000.00 [15] ON SUBDIVISION OPERATORS OR REAL ESTATE DEVELOPERS: IF THE AMOUNT OF BUSINESS TAX PAID IN THE PRECEDING CALENDAR YEAR IS: PERMIT FEE PER ANNUM Less than P500.00 P350.00 500 or more but less than 800 500.00 800 or more but less than 1,500 650.00 1,500 or more but less than 3,000 700.00 3,000 or more but less than 5,000 850.00 5,000 or more but less than 8,000 1,000.00 8,000 or more but less than 10,000 1,500.00 10,000 or more but less than 15,000 1,750.00 15,000 or more but less than 20,000 1,850.00 20,000 or more but less than 25,000 1,950.00 25,000 or more but less than 30,000 2,200.00 30,000 or more but less than 40,000 2,300.00 40,000 or more but less than 45,000 2,375.00 45,000 or more but less than 50,000 2,450.00 50,000 or more but less than 60,000 2,700.00 60,000 or more but less than 65,000 3,000.00 65,000 or more but less than 75,000 3,250.00 75,000 or more but less than 85,000 3,500.00 85,000 or more but less than 100,000 4,000.00 100,000 or more but less than 120,000 4,300.00 120,000 or more but less than 130,000 4,500.00 130,000 or more but less than 135,000 5,000.00 135,000 or more but less than 145,000 5,500.00 145,000 or more but less than 160,000 6,000.00 160,000 or more but less than 180,000 6,500.00 180,000 or more but less than 200,000 6,750.00 200,000 or more 7,000.00 [16] ON LESSORS OF REAL ESTATE INCLUDING APARTMENTS-FOR-RENT: IF THE AMOUNT OF BUSINESS TAX PAID IN THE PRECEDING CALENDAR YEAR IS: PERMIT FEE PER ANNUM Less than P200.00 P50.00 200 or more but less than 300 80.00 300 or more but less than 400 100.00 400 or more but less than 500 130.00 500 or more but less than 600 150.00 600 or more but less than 800 190.00 800 or more but less than 1,000 210.00 1,000 or more but less than 2,000 260.00 2,000 or more but less than 3,000 310.00 3,000 or more but less than 4,000 400.00 4,000 or more but less than 5,000 500.00 5,000 or more but less than 10,000 650.00 10,000 or more but less than 20,000 750.00 20,000 or more but less than 30,000 850.00 30,000 or more but less than 40,000 1,000.00 40,000 or more but less than 50,000 1,300.00 50,000 or more but less than 60,000 1,500.00 60,000 or more but less than 80,000 1,750.00 80,000 or more but less than 90,000 2,000.00 90,000 or more but less than 100,000 2,300.00 100,000 or more but less than 120,000 2,500.00 120,000 or more but less than 130,000 2,750.00 130,000 or more but less than 140,000 3,000.00 140,000 or more but less than 150,000 3,300.00 150,000 or more but less than 160,000 3,500.00 160,000 or more but less than 180,000 4,000.00 180,000 or more but less than 200,000 4,300.00 200,000 or more but less than 250,000 4,500.00 250,000 or more but less than 300,000 5,000.00 300,000 or more but less than 350,000 5,500.00 350,000 or more 6,000.00 [17] ON PRIVATE CEMETERIES OR MEMORIAL PARKS: IF THE AMOUNT OF BUSINESS TAX PAID IN THE PRECEDING CALENDAR YEAR IS: PERMIT FEE PER ANNUM Less than P200.00 P50.00 200 or more but less than 300 80.00 300 or more but less than 400 100.00 400 or more but less than 500 130.00 500 or more but less than 600 150.00 600 or more but less than 800 190.00 800 or more but less than 1,000 210.00 1,000 or more but less than 2,000 260.00 2,000 or more but less than 3,000 310.00 3,000 or more but less than 4,000 400.00 4,000 or more but less than 5,000 500.00 5,000 or more but less than 10,000 650.00 10,000 or more but less than 20,000 750.00 20,000 or more but less than 30,000 850.00 30,000 or more but less than 40,000 1,000.00 40,000 or more but less than 50,000 1,300.00 50,000 or more but less than 60,000 1,500.00 60,000 or more but less than 80,000 1,750.00 80,000 or more but less than 90,000 2,000.00 90,000 or more but less than 100,000 2,300.00 100,000 or more but less than 120,000 2,500.00 120,000 or more but less than 130,000 2,750.00 130,000 or more but less than 140,000 3,000.00 140,000 or more but less than 150,000 3,300.00 150,000 or more but less than 160,000 3,500.00 160,000 or more but less than 180,000 4,000.00 180,000 or more but less than 200,000 4,300.00 200,000 or more but less than 250,000 4,500.00 250,000 or more but less than 300,000 5,000.00 300,000 or more but less than 350,000 5,500.00 350,000 or more 6,000.00 [18] ON OPERATORS OF BOARDING HOUSES P800.00 [19] ON OPERATORS OF COFFEE, CASSAVA, COCONUT GRATER OR MEAT GRINDER FOR-A-FEE P200.00 [20] ON OPERATORS OF AMUSEMENT PLACES; INCLUDING, BUT NOT LIMITED TO, THOSE ENUMERATED UNDER SECTION 2J.02 (Item "Q [1]"), AND ON ESTABLISHMENTS WHERE GAMES CONSIDERED TO BE GAMES OF SKILL SUCH AS MAHJONG, POKER AND SIMILAR CARD GAMES ARE BEING PLAYED SUBJECT, HOWEVER, TO THE PROVISIONS OF SECTION 3A.08 (item 10) OF THIS CODE, THE ANNUAL PERMIT FEE SHALL BE IN ACCORDANCE WITH THE FOLLOWING SCHEDULE: IF THE AMOUNT OF BUSINESS TAX PAID IN THE PRECEDING CALENDAR YEAR IS: PERMIT FEE PER ANNUM Less than P500.00 P350.00 500 or more but less than 800 500.00 800 or more but less than 1,500 650.00 1,500 or more but less than 3,000 700.00 3,000 or more but less than 5,000 850.00 5,000 or more but less than 8,000 1,000.00 8,000 or more but less than 10,000 1,500.00 10,000 or more but less than 15,000 1,750.00 15,000 or more but less than 20,000 1,850.00 20,000 or more but less than 25,000 1,950.00 25,000 or more but less than 30,000 2,200.00 30,000 or more but less than 40,000 2,300.00 40,000 or more but less than 45,000 2,375.00 45,000 or more but less than 50,000 2,450.00 50,000 or more but less than 60,000 2,700.00 60,000 or more but less than 65,000 3,000.00 65,000 or more but less than 75,000 3,250.00 75,000 or more but less than 85,000 3,500.00 85,000 or more but less than 100,000 4,000.00 100,000 or more but less than 120,000 4,300.00 120,000 or more but less than 130,000 4,500.00 130,000 or more but less than 135,000 5,000.00 135,000 or more but less than 145,000 5,500.00 145,000 or more but less than 160,000 6,000.00 160,000 or more but less than 180,000 6,500.00 180,000 or more but less than 200,000 6,750.00 200,000 or more 7,000.00 [21] ON OPERATORS OF THEATERS AND CINEMA HOUSES; VIDEO-MOVIEHOUSES UTILIZING BETA VHS, JVC, LASER DISCS PLAYERS OR OTHER SIMILAR APPARATUS; AND OTHER SHOW-HOUSES WHICH ARE OPEN TO THE PUBLIC FOR-A-FEE, THE ANNUAL PERMIT SHALL BE IN ACCORDANCE WITH THE FOLLOWING SCHEDULE: IF THE AMOUNT OF BUSINESS TAX PAID IN THE PRECEDING CALENDAR YEAR IS: PERMIT FEE PER ANNUM Less than P500.00 P350.00 500 or more but less than 800 500.00 800 or more but less than 1,500 650.00 1,500 or more but less than 3,000 700.00 3,000 or more but less than 5,000 850.00 5,000 or more but less than 8,000 1,000.00 8,000 or more but less than 10,000 1,500.00 10,000 or more but less than 15,000 1,750.00 15,000 or more but less than 20,000 1,850.00 20,000 or more but less than 25,000 1,950.00 25,000 or more but less than 30,000 2,200.00 30,000 or more but less than 40,000 2,300.00 40,000 or more but less than 45,000 2,375.00 45,000 or more but less than 50,000 2,450.00 50,000 or more but less than 60,000 2,700.00 60,000 or more but less than 65,000 3,000.00 65,000 or more but less than 75,000 3,250.00 75,000 or more but less than 85,000 3,500.00 85,000 or more but less than 100,000 4,000.00 100,000 or more but less than 120,000 4,300.00 120,000 or more but less than 130,000 4,500.00 130,000 or more but less than 135,000 5,000.00 135,000 or more but less than 145,000 5,500.00 145,000 or more but less than 160,000 6,000.00 160,000 or more but less than 180,000 6,500.00 180,000 or more but less than 200,000 6,750.00 200,000 or more 7,000.00 [22] ON PROPRIETORS OF AMUSEMENT DEVICES FOR-A-FEE, INCLUDING BUT NOT LIMITED TO, THE FOLLOWING: Jukebox machine P100.00 per unit Videoke for-a-fee with token 150.00 per unit Family home computer 50.00 per unit Game and watch device 50.00 per unit Slot machine not classified as gambling device 50.00 per unit Other amusement devices 50.00 per unit [23] ON VIDEO TAPE OR COMPACT DISC RENTAL ESTABLISHMENTS; VIDEO COVERAGE SERVICES AND SIMILAR KINDS: IF THE AMOUNT OF BUSINESS TAX PAID IN THE PRECEDING CALENDAR YEAR IS: PERMIT FEE PER ANNUM Less than P200.00 P50.00 200 or more but less than 300 80.00 300 or more but less than 500 100.00 500 or more but less than 600 150.00 600 or more but less than 800 190.00 800 or more but less than 1,000 210.00 1,000 or more but less than 2,000 260.00 2,000 or more but less than 3,000 310.00 3,000 or more but less than 4,000 400.00 4,000 or more but less than 5,000 500.00 5,000 or more but less than 10,000 650.00 10,000 or more but less than 20,000 750.00 20,000 or more but less than 30,000 850.00 30,000 or more but less than 40,000 1,000.00 40,000 or more but less than 50,000 1,300.00 50,000 or more but less than 60,000 1,500.00 60,000 or more but less than 80,000 1,750.00 80,000 or more but less than 90,000 2,000.00 90,000 or more but less than 100,000 2,300.00 100,000 or more but less than 120,000 2,500.00 120,000 or more but less than 140,000 2,700.00 140,000 or more but less than 160,000 2,850.00 160,000 or more but less than 175,000 3,000.00 175,000 or more but less than 185,000 3,200.00 185,000 or more but less than 200,000 3,350.00 200,000 or more but less than 220,000 4,000.00 220,000 or more but less than 250,000 4,250.00 250,000 or more but less than 275,000 4,500.00 275,000 or more but less than 300,000 5,000.00 300,000 or more but less than 320,000 5,500.00 320,000 or more 6,000.00 [24] ON CAFES, CAFETERIAS, ICE CREAM AND OTHER REFRESHMENT PARLORS, RESTAURANTS, CARINDERIAS, PANCITERIAS, SODA FOUNTAIN BARS AND SIMILAR ESTABLISHMENTS INCLUDING FOOD CATERERS: IF THE AMOUNT OF BUSINESS TAX PAID IN THE PRECEDING CALENDAR YEAR IS: PERMIT FEE PER ANNUM Less than P200.00 P50.00 200 or more but less than 300 80.00 300 or more but less than 400 100.00 400 or more but less than 500 130.00 500 or more but less than 600 150.00 600 or more but less than 800 190.00 800 or more but less than 1,000 210.00 1,000 or more but less than 2,000 260.00 2,000 or more but less than 3,000 310.00 3,000 or more but less than 4,000 400.00 4,000 or more but less than 5,000 500.00 5,000 or more but less than 10,000 650.00 10,000 or more but less than 20,000 750.00 20,000 or more but less than 30,000 850.00 30,000 or more but less than 40,000 1,000.00 40,000 or more but less than 50,000 1,300.00 50,000 or more but less than 60,000 1,500.00 60,000 or more but less than 80,000 1,750.00 80,000 or more but less than 90,000 2,000.00 90,000 or more but less than 100,000 2,300.00 100,000 or more but less than 120,000 2,500.00 120,000 or more but less than 130,000 2,750.00 130,000 or more but less than 140,000 3,000.00 140,000 or more but less than 150,000 3,300.00 150,000 or more but less than 160,000 3,500.00 160,000 or more but less than 180,000 4,000.00 180,000 or more but less than 200,000 4,300.00 200,000 or more but less than 250,000 4,500.00 250,000 or more but less than 300,000 5,000.00 300,000 or more but less than 350,000 5,500.00 350,000 or more 6,000.00 [25] ON RETAIL DEALERS OR RETAILERS IN LIQUORS OR WINES WHETHER IMPORTED FROM OTHER COUNTRIES OR LOCALLY MANUFACTURED INCLUDING FERMENTED LIQUORS (BEERS) , "TUBA", "BASI" AND OTHER DISTILLED SPIRITS NOT CLASSIFIED AS DENATURED ALCOHOL: IF THE AMOUNT OF BUSINESS TAX PAID IN THE PRECEDING CALENDAR YEAR IS: PERMIT FEE PER ANNUM Less than P200.00 P50.00 200 or more but less than 300 80.00 300 or more but less than 400 100.00 400 or more but less than 500 130.00 500 or more but less than 600 150.00 600 or more but less than 800 190.00 800 or more but less than 1,000 210.00 1,000 or more but less than 2,000 260.00 2,000 or more but less than 3,000 310.00 3,000 or more but less than 4,000 400.00 4,000 or more but less than 5,000 500.00 5,000 or more but less than 10,000 650.00 10,000 or more but less than 20,000 750.00 20,000 or more but less than 30,000 850.00 30,000 or more but less than 40,000 1,000.00 40,000 or more but less than 50,000 1,300.00 50,000 or more but less than 60,000 1,500.00 60,000 or more but less than 80,000 1,750.00 80,000 or more but less than 90,000 2,000.00 90,000 or more but less than 100,000 2,300.00 100,000 or more but less than 120,000 2,500.00 120,000 or more but less than 130,000 2,750.00 130,000 or more but less than 140,000 3,000.00 140,000 or more but less than 150,000 3,300.00 150,000 or more but less than 160,000 3,500.00 160,000 or more but less than 180,000 4,000.00 180,000 or more but less than 200,000 4,300.00 200,000 or more but less than 250,000 4,500.00 250,000 or more but less than 300,000 5,000.00 300,000 or more but less than 350,000 5,500.00 350,000 or more 6,000.00 [26] ON RETAIL DEALERS OR RETAILERS OF MANUFACTURED TOBACCO OR SNUFF INCLUDING CIGARS OR CIGARETTES: IF THE AMOUNT OF BUSINESS TAX PAID IN THE PRECEDING CALENDAR YEAR IS: PERMIT FEE PER ANNUM Less than P200.00 P50.00 200 or more but less than 300 80.00 300 or more but less than 400 100.00 400 or more but less than 500 130.00 500 or more but less than 600 150.00 600 or more but less than 800 190.00 800 or more but less than 1,000 210.00 1,000 or more but less than 2,000 260.00 2,000 or more but less than 3,000 310.00 3,000 or more but less than 4,000 400.00 4,000 or more but less than 5,000 500.00 5,000 or more but less than 10,000 650.00 10,000 or more but less than 20,000 750.00 20,000 or more but less than 30,000 850.00 30,000 or more but less than 40,000 1,000.00 40,000 or more but less than 50,000 1,300.00 50,000 or more but less than 60,000 1,500.00 60,000 or more but less than 80,000 1,750.00 80,000 or more but less than 90,000 2,000.00 90,000 or more but less than 100,000 2,300.00 100,000 or more but less than 120,000 2,500.00 120,000 or more but less than 130,000 2,750.00 130,000 or more but less than 140,000 3,000.00 140,000 or more but less than 150,000 3,300.00 150,000 or more but less than 160,000 3,500.00 160,000 or more but less than 180,000 4,000.00 180,000 or more but less than 200,000 4,300.00 200,000 or more but less than 250,000 4,500.00 250,000 or more but less than 300,000 5,000.00 300,000 or more but less than 350,000 5,500.00 350,000 or more 6,000.00 [27] ON AGRI-BUSINESS ENTERPRISES: Fishpond; fish pen; fish breeding ground; fish corral; commercial piggery farms; commercial poultry farms; commercial cattle ranch; and other agri-business enterprises: IF THE AMOUNT OF BUSINESS TAX PAID IN THE PRECEDING CALENDAR YEAR IS: PERMIT FEE PER ANNUM Less than P500.00 P350.00 500 or more but less than 800 500.00 800 or more but less than 1,500 650.00 1,500 or more but less than 3,000 700.00 3,000 or more but less than 5,000 850.00 5,000 or more but less than 8,000 1,000.00 8,000 or more but less than 10,000 1,500.00 10,000 or more but less than 15,000 1,750.00 15,000 or more but less than 20,000 1,850.00 20,000 or more but less than 25,000 1,950.00 25,000 or more but less than 30,000 2,200.00 30,000 or more but less than 40,000 2,300.00 40,000 or more but less than 45,000 2,375.00 45,000 or more but less than 50,000 2,450.00 50,000 or more but less than 60,000 2,700.00 60,000 or more but less than 65,000 3,000.00 65,000 or more but less than 75,000 3,250.00 75,000 or more but less than 85,000 3,500.00 85,000 or more but less than 100,000 4,000.00 100,000 or more but less than 120,000 4,300.00 120,000 or more but less than 130,000 4,500.00 130,000 or more but less than 135,000 5,000.00 135,000 or more but less than 145,000 5,500.00 145,000 or more but less than 160,000 6,000.00 160,000 or more but less than 180,000 6,500.00 180,000 or more but less than 200,000 6,750.00 200,000 or more 7,000.00 [28] ON GOLF LINKS: 1. Less than Ten (10) holes P1,000.00 2. Ten (10) or more holes P1,500.00 [29] ON OPERATORS OF COCKPIT P1,000.00/annum [30] ON ALL OTHER SIMILAR BUSINESSES, TRADES, OR COMMERCIAL UNDERTAKINGS NOT HEREIN EXPRESSLY SPECIFIED P500.00 SECTION 3A.02. Time and Manner of Payment . The fee imposed in the preceding Section shall be paid to the City Treasurer upon approval of the application. No business or trade undertaking can be lawfully begun or pursued in this city without the corresponding Mayor's Permit. In case of renewal thereof, the fee shall be paid within the first twenty (20) days of January of each year. SECTION 3A.03. Surcharge for Late Payment . In case of failure to pay the permit fee or renew the permit within the prescribed period, the fee shall be increased by a surcharge of Twenty-five Percent (25%) of the original amount due, such surcharge to be paid at the same time and in the same manner as the fee due. SECTION 3A.04. Exemption . Countryside and Barangay Business Enterprises (CBBE) and Cooperatives duly registered under R.A. 6810 and R.A. 6938, respectively, are exempted from the payment of the Mayor's Permit Fee prescribed in this Article. Business enterprises certified by the Board of Investments as pioneer or non-pioneer for a period of six (6) and four (4) years, respectively, are not exempted from the payment of the fee prescribed in this Article. They are only exempted from the payment of business taxes as provided in Section 2B.10, Article B, Chapter II of this Code. SECTION 3A.05. Newly-Started or Transferred Business, Trade or Commercial Undertaking . The Mayor's permit fee on newly-started or newly transferred business, trade or commercial undertaking shall be in accordance with the following schedule: If the business starts to operate within the: Initial Permit Fee: 1st quarter of the year P500.00 2nd quarter of the year 400.00 3rd quarter of the year 300.00 4th quarter of the year 200.00 For newly-started business or activity that starts to operate after January 20, the fee shall be paid before any business or activity can be lawfully begun or pursued, and the fee shall be reckoned from the beginning of the calendar quarter. When the business or activity is abandoned, the fee shall not be exacted for a period longer than the end of the calendar quarter. If the fee has been paid for a period longer than the current quarter and the business or activity is abandoned, no refund of the fee corresponding to the unexpired quarter or quarters shall be made. SECTION 3A.06. Administrative Provisions . [a] Application for Mayor's Permit . An application for a Mayor's permit shall be filed with the Office of the Mayor. The form for the purpose shall be issued by the same office and shall set forth the requisite information including the name and residence of the applicant, the description of business or undertaking that is to be conducted and such other data or pertinent information as may be required. Any false statement deliberately made by applicants shall constitute a sufficient ground for denying or revoking the permit issued by the Mayor, and the applicant or licensed may further be prosecuted in accordance with penalties provided in this Article. A mayor's permit shall be refused to any person: (1) who previously violated any ordinances or regulations governing permits granted; (2) whose business establishments or undertaking does not conform with zoning regulations and safety; (3) who has an unsettled tax obligation, debt or other liability to the City government; and, (4) who is disqualified under any provision of law or ordinance to establish, or operate the business being applied for. [b] Issuance of permit, contests of permit . Upon approval of the application for Mayor's permit, two copies of the application duly signed by the City Mayor shall be returned to the applicant. One copy shall be presented to the City Treasurer as basis for the collection of the Mayor's permit fee and the corresponding business tax. The Mayor's permit shall be issued by the City Mayor upon presentation of receipt for the payment of the Mayor's permit and official receipt issued by the City Treasurer for the payment of the business tax. Every permit issued by the Mayor shall show the name and residence of the applicant, his nationality and marital status, nature of the organization, i.e. , whether the business is a sole proprietorship, corporation or partnership; location of the business; date of issue and expiration of the permit; and such other information as may be necessary. The City Mayor, 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 payment of One Hundred Pesos (P100.00). [c] Posting of permit . Every permittee shall keep his permit conspicuously posted in plain view at all times in his place of business or office. If the permittee 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, the City Treasurer or their duly authorized representative. [d] Duration of Permit . The Mayor's permit shall be granted for a period of not more than one (1) year and shall expire on the thirty-first (31st) of December following the date of issuance unless revoked or surrendered earlier. Every permit shall cease to be in force upon revocation or surrender thereof. It shall have a continuing validity only upon renewal thereof and payment of the corresponding fee. [e] Revocation of permit . When a person doing business under the provisions of this Code violates any provision of this Article; refuses to pay an indebtedness or liability to this city; abuses his privilege to do business to the injury of public morals or peace; or when a place where such business is established is being conducted in a disorderly or unlawful manner, is a nuisance or is permitted to be used as a resort for disorderly conduct, criminals or women of ill refute, the City Mayor, after investigation, may revoke the mayor's permit. Such revocation shall operate to forfeit all sums which may have been paid in respect of said privilege, in addition to the fine and imprisonment that may be imposed by the Court for violation of any provision of this Code or other ordinances governing the establishment and maintenance of businesses and to prohibit the exercise thereof by the person whose privilege is revoked, until restored by the Sangguniang Panlungsod. [f] Requirements for Mayor's Permit . Application for a Mayor's permit shall be accompanied by the following: 1. For a newly started business : a] Accomplishment of form for the operation of business in triplicate (form to be supplied by the Office of the Mayor); b] Location sketch of the new business at back of application form; c] Paid-up capital of business as shown in Articles of Incorporation or partnership papers. For sole proprietorship, a sworn statement of owner-operator indicating capital invested; d] If business is tax-exempt, a certificate of such tax exemption; e] Certification from the city engineer or zoning office that the location of the new business is within the commercial or industrial area, as the case may be; f] Tax clearance showing that the operator has paid all tax obligations in the province, city or city; g] Together with the application for a new business permit, the applicant shall submit three copies of his picture, passport size, and the picture of the senior partner if a partnership, or that of the president and/or general manager in the case of a corporation; h] Upon submission of the accomplished application, the local government officers concerned shall verify if the sanitary requirements, the installation of power and light requirements, as well as the other safety requirements are complied with, and to require applicant to comply if found unsatisfactory. The permit to operate shall be issued only upon compliance with such safety requirements, and after the payment of the corresponding inspection fees as required by the local tax ordinance; i] Barangay clearance; j] Other documents as may hereafter be required expect police clearance, court clearance, Lupon Tagapamayapa clearance and other kinds of clearances or certifications which are commonly used in applying for employment or travel abroad. 2. For renewal of existing business permit : a] Accomplishment of the application form for renewal of business permit, with the following documents to be attached: Previous year's Mayor's Permit; Xerox copies of the annual or quarterly tax payments; Xerox copies of all receipts showing payment of all regulatory fees as provided for in the local tax ordinance. b] Sworn statement of the owner-operator that the capital investment of the business has not been increased or decreased, as the case may be. In cases where the permit of the business being renewed falls under one schedule ( e.g. , retailers, independent wholesalers and distributors) and the operator thereof has only one capital investment for all, only one permit is required for all such businesses. In no case shall the capital be unilaterally divided into three parts (one for retailer, another for wholesaler, and still another for distributor), unless the operator himself indicates the respective capital for each. On the other hand, where the operator operates two or more businesses under different schedules as provided for the Local Tax Code ( e.g. , drugstore with soda fountain or refreshment and restaurant), such operator should be required to specify the corresponding capital for each, and a separate permit is accordingly issued. c] Certificate of tax exemption, if any. Health certificate for all food handlers, and those required by ordinance to secure such health certificates; d] Sworn statement of the assessed value of the real property as indicated in the Real Property Tax Declaration (for real estate lessors); e] Certificate of exemption if exempted under any law or decree; f] Barangay clearance; g] Certification from the Zoning Administrator that the location of the new business is in accordance with zoning rules and regulations; h] Tax clearance showing that the operator has paid all his tax obligations in this city; i] Two (2) passport pictures of the operators. In the case of partnership, the picture of its President or General Manager; j] Presentation of the Community Tax Certificate and receipt for the payment of the Professional Tax or Occupation Fee, as the case may be, if the applicant is liable thereof; and k] Other supporting papers as may hereafter be required except police clearance, court clearance, Lupon Tagapamayapa clearance and other kinds of clearances or certifications which are commonly used in applying for employment, travel abroad and similar purposes. SECTION 3A.07. Fulfillment of Other Requirements . The issuance of mayor's permit shall not exempt the licensee or permittee from the fulfillment of other requirements in connection with the operation of the business or in conduct of an activity prescribed under this Code, laws and other ordinances of this City. SECTION 3A.08. Exemptions . Ordinary employees of private firms such as salesgirls, salesmen or similar ordinary wage earners in stores and like establishments are exempted from securing a Mayor's permit since they are not rendering services for a fee but only receive their wage or salary as employees. They are also exempted from the payment of "occupation fee" since they are mere employees and not practicing any "occupation or calling." ARTICLE B Cart or Sledge Registration Fee SECTION 3B.01. Imposition of Fee . There shall be collected a registration fee of Sixty Pesos (P60.00) per annum for each animal drawn cart or sledge used in this city which shall be registered with the Office of the Mayor. SECTION 3B.02. Time and Manner of Payment . The fee imposed herein shall be due and payable within the first twenty (20) days of January every year. For each cart or sledge acquired after the first twenty (20) days of January, the fee shall be paid within the first twenty (20) days after its acquisition. SECTION 3B.03. Administrative Provision . The Office of the Mayor shall keep a register of all carts and sledge of which set forth, among others, the name and address of the owner. SECTION 3B.04. Applicability . This Article shall no longer be applied or enforced in barangays where there is an existing ordinance dealing on the same subject matter. The Barangay Ordinance imposing such fees shall be the one to be enforced, provided, that the subject barangay ordinance shall have been reviewed by this Sangguniang Panlungsod and found not to be ultra vires ; not contrary to existing laws, or not in contravention with the requisites of a valid ordinance. SECTION 3B.05. Penalty . Any violation of the provisions of this Article shall be punished by a fine of not less than One Thousand Pesos (P1,000.00) but not more than Five Thousand Pesos (P5,000.00) or Imprisonment of not less than One (1) month but not more than Six (6) months, or both such fine and imprisonment, at the discretion of the Court. ARTICLE C Permit Fee on Caretela or Calesa SECTION 3C.01. Imposition of Fee . There shall be collected a permit fee of Sixty Pesos (P60.00) per annum for each calesa or caretela being used in this city. SECTION 3C.02. Time and Manner of Payment . The fee imposed herein shall be due and payable upon application for a Mayor's Permit within the first twenty (20) days of January of every year. For calesa or caretela acquired after January 20, the fee imposed shall be paid within twenty (20) days after its acquisition. SECTION 3C.03. Administrative Provisions . The office of the Mayor shall keep a register of all calesas and caretelas which shall contain among others, the name and address of the owner and number of the registration plate. SECTION 3C.04. Penalty . Any violation of the provisions of this Article shall be punished by a fine of not less than One Thousand Pesos (P1,000.00) but not more than Five Thousand Pesos (P5,000.00) or imprisonment of not less than One (1) month but not more than Six (6) months, or both such fine and imprisonment, at the discretion of the Court. ARTICLE D Push Cart Registration Fee SECTION 3D.01. Imposition of Fee . There shall be collected a registration fee of Thirty Pesos (P30.00) including license plate, per annum, for each 3 or 4 wheeled push cart used in this city which shall be registered with the Office of the Mayor. SECTION 3D.02. Time and Manner of Payment . The fee imposed herein shall be due and payable within the first twenty (20) days of January every year. SECTION 3D.03. Administrative Provisions . The Office of the Mayor shall keep a register of all push carts which set forth, among others, the name and address of the owner. SECTION 3D.04. Applicability . This Article shall no longer be applied or enforced in barangays where there is an existing ordinance dealing on the same subject matter. The Barangay Ordinance imposing such fees shall be the one to be enforced, provided, that the subject barangay ordinance shall have been reviewed by this Sangguniang Panlungsod and found not to be ultra vires ; not contrary to existing laws; or not in contravention with the requisites of a valid ordinance. SECTION 3D.05. Penalty . Any violation of the provisions of this Article shall be punished by a fine of not less than One Thousand Pesos (P1,000.00) but not more than Five Thousand Pesos (P5,000.00) or imprisonment of not less than One (1) month but not more than Six (6) months, or both such fine and imprisonment, at the discretion of the Court. ARTICLE E Permit Fee on Parades SECTION 3E.01. Imposition of Fee . There shall be collected a permit fee of One Hundred Pesos (P100.00) per day on every circus or menagerie parade or other parades using banners, floats, or musical instruments held in this city. SECTION 3E.02. Exemption . Civic and military parades and religious processions shall be exempted from the payment of the permit fee imposed herein. SECTION 3E.03. Time of Payment . The fee imposed herein shall be paid to the City Treasurer upon application for a Mayor's permit. SECTION 3E.04. Administrative Provisions . Any person who shall hold a parade within this city shall first obtain a Mayor's Permit before undertaking the activity. For this purpose, a written application in a prescribed form which shall set forth the name and address of the applicant, the description of the activity, the places where the same will be conducted and such other pertinent information or data as may be required shall be filed with the Office of the Mayor. SECTION 3E.05. Penalty . Any violation of the provisions of this Article shall be punished by a fine of not less than One Thousand Pesos (P1,000.00) but not more than Five Thousand Pesos (P5,000.00) or imprisonment of not less than One (1) month but more than Six (6) months, or both such fine and imprisonment, at the discretion of the Court. ARTICLE F Large Cattle Registration and Transfer Fees SECTION 3F.01. Definition . "Large Cattle" includes a two-year old horse, mule, ass, carabao or other domesticated member of the bovine family. SECTION 3F.02. Imposition of Fee . There shall be collected by the City Treasurer the following fees: For each certificate of ownership P30.00 For each certificate of transfer 30.00 Registration of private brand 50.00 Branding fee 50.00 Provided, that the transfer fee shall be collected only once if the large cattle is transferred more than once a day. SECTION 3F.03. Time and Manner of Payment . The registration fee shall be paid to the City Treasurer upon registration or transfer of ownership of the large cattle. SECTION 3F.04. Administrative Provisions . 1] The owner of a two (2) year-old cattle is hereby required to register the said cattle with the Office of the City Treasurer. All branded and counter branded animals presented to the City Treasurer shall be registered in a book showing among others, the name and residence of the owner, and the class, color, sex, brand and other identifying marks of the cattle. 2] The transfer of large cattle, regardless of age, shall likewise be registered with the City Treasurer. The entry in the registry book shall set forth among others, the name and residence of the owners and purchasers, the consideration of purchase price of the animal for sale or transfer, the class, sex, age, brand and other identifying marks of the animals and a reference by number of the original certificate of ownership, with the name of the city which issued it. SECTION 3F.05. Penalty . Any violation of the provisions of this Article shall be punished by a fine of not less than One Thousand Pesos (P1,000.00) but not more than Five Thousand (P5,000.00) Pesos or imprisonment of not less than One (1) month but not more than Six (6) months, or both such fine and imprisonment, at the discretion of the Court. SECTION 3F.06. Applicability Clause . All other matters relating to the registration of large cattle shall be governed by the pertinent provisions of the Revised Administrative Code of 1987 and other applicable laws, rules and regulations. ARTICLE G Fire Safety Inspection Fee SECTION 3G.01. Imposition of Fee . There shall be collected from operators of business establishments in this city an annual fire safety inspection fee prescribed hereunder: a] On gasoline stations and similar establishments P100.00 per annum b] On factories or warehouses of combustible, flammable or explosive materials 200.00 per annum c] On sari-sari store and other similar establishment storing combustible, flammable or explosive materials 100.00 per annum d] On all other establishment not storing combustible, flammable or explosive materials 100.00 per annum SECTION 3G.02. Time of Payment . The fee imposed in this Article shall be paid to the City Treasurer after a fire safety inspection of the establishment has been made but prior to the issuance of the "Fire Safety Inspection Certificate" by the Chief of the Fire Station, BFP, or his authorized representative and upon renewal of the same every year thereafter within the first twenty (20) days of January. SECTION 3G.03. Administrative Provisions . The Chief of the Fire Station, BFP or his duly authorized representative, shall conduct an annual and periodic inspection of all business establishments and buildings to determine propriety of existing fire safety and prevention devices or equipment as well as their compliance to fire safety rules and regulations. The Chief of the Fire Station, BFP shall issue the necessary rules and regulations for the implementation of this Article. Such rules and regulations shall be enforceable until rescinded, modified or revoked by the Provincial Fire Marshal. SECTION 3G.04. Applicability Clause . All other matters relating to fire inspection and issuance of permit therefor shall be governed by pertinent provision of PD 1185 (Fire Code of the Philippines) and other existing laws, rules and regulations. SECTION 3G.05. Penalty . Any violation of the provisions of this Article shall be punished by a fine of not less than One Thousand Pesos (P1,000.00) but not more than Five Thousand (P5,000.00) Pesos or imprisonment of not less than One (1) month but not more than Six (6) months, or both such fine and imprisonment, at the discretion of the Court. ARTICLE H License Fee on Dogs SECTION 3H.01. Imposition of Fee . Every person who owns or keeps any dog over three (3) months of age shall obtain a license therefor and pay to the City Treasurer a license fee of Twenty Pesos (P20.00) per annum. SECTION 3H.02. Time of Payment . The fee imposed herein shall be due on the first twenty (20) days of January every year. The permit fee for dogs acquired after January 20 shall be paid without penalty within the first twenty (20) days following the date of its acquisition. SECTION 3H.03. Administrative Provision . The City Treasurer shall keep a register of all licensed dogs, describing the same by name, if any color, sex and shall also enter in the registry the name and address of the owner or keeper. The owner or keeper of any dog required to be licensed under this Article shall provide a leather or metal collar and shall, furthermore, muzzle the dog. SECTION 3H.04. Penalty . Any violation of the provisions of this Article shall be punished by a fine of not less than One Thousand Pesos (P1,000.00) but not more than Five Thousand Pesos (P5,000.00) or imprisonment of not less than One (1) month but not more than Six (6) months, or both such fine and imprisonment, at the discretion of the Court. ARTICLE I Permit for Gaffers, Referees, Bettakers, Bet Manager, Pit Manager and Promoter SECTION 3I.01. Definition . When used in this Article, the term: Pit Manager refers to a person who professionally, regularly and habitually manages a cockpit. Referee ( Sentenciador ) refers to a person who watches and oversee the progress of the cockfights and decides its result by announcing the winner or declaring a draw (or no contest game). Bet Manager ( Casador ) refers to a person who calls and takes care of bets from owners of both gamecocks and those of other bettors before he orders the commencement of the cockfight and thereafter distributes the winning bets to winners and deducting a certain commission. Bettaker ( Cristo ) refers to a person who participates in cockfights and with the use of money or other thing of value, bets with other bettors or through other bettakers and wins or losses his bets depending upon the result of the cockfight as announced by the referee or sentenciador . Gaffer ( Mananari ) refers to a person knowledgeable in the technique of arming fighting cocks with gaff or gaffs on either or both legs. Handlers ( Soltador ) refers to a person who personally takes physical custody and control inside the arena of a pitted gamecock and who actually releases the same for actual fight and combat in a cockfight. Promoter refers to a person licensed as such, who is engaged in the convening, holding and the celebration of specially programmed and arranged cockfighting like local and international derbies, or competitions, special mains or matched set or encounters, pintakasi and ordinary cockfights. Gamecock refers to domesticated fowls, whether imported or locally breed, as well as a native fighting cock indigenous to the country, specially breed, trained and conditioned for actual cockfighting or for propagation and breeding purposes for eventual use in cockfighting. Cocker ( Aficionado ) refers to a person who participates and bets in cockfighting as a sport, amusement, recreation or form of relaxation. SECTION 3I.02. Imposition of Fee . There shall be collected an annual permit fee from the following cockpit officials/personnel, as follows: Promoter P500.00 per annum Pit Manager 300.00 per annum Referee 200.00 per annum Bet Manager 200.00 per annum Gaffer 200.00 per annum Bettaker 200.00 per annum SECTION 3I.03. Time and Manner of Payment . The Mayor's permit fee shall be paid to the City Treasurer before the gaffer, referees, bettaker, pit manager, bet manager or promoter participates in a cockfight. Thereafter, the fee shall be paid annually upon renewal of the permit on the birth month of the permittee. SECTION 3I.04. Administrative Provision . Only licensed referees and bettakers shall officiate in cockfight held in this city. No operator or owner of a cockfight shall allow any gaffer, referee, bettaker, pit manager, or promoter inside the cockpit who has not secured the permit and paid the fee herein required. SECTION 3I.05. Penalty . Any violation of the provisions of this Article shall be punished by a fine of not less than One Thousand Pesos (P1,000.00) but not more than Five Thousand Pesos (P5,000.00) or imprisonment of not less than One (1) month but not more than six (6) months, or both such fine and imprisonment, at the discretion of the Court. SECTION 3I.06. Applicability Clause . The provision of PD 449, otherwise known as the Cockfighting Law of 1974, and such other pertinent laws shall apply to all matters regarding the operation of cockpit and the holding of cockfights in this city. ARTICLE J Permit Fee on Storage of Flammable, Combustible or Explosive Substances SECTION 3J.01. Imposition of Fee . There shall be collected from every person storing flammable, combustible or explosive substances the following permit fee: a] Storage of gasoline, naphtha, diesel fuel and similar products. Less than 1,000 liters P200.00 per annum 1,000 liters to 5,000 liters 500.00 per annum More than 5,000 liters 1,000.00 per annum b] Storage of other flammable, combustible or explosive substances. Less than 1,000 kilograms P200.00 per annum More than 1,000 kilograms 500.00 per annum SECTION 3J.02. Time and Manner of Payment . The fee imposed herein shall be paid to the City Treasurer upon application for a Mayor's permit to store the aforementioned materials or substances. SECTION 3J.03. Administrative Provisions . 1] No person shall store or keep at his place of business or elsewhere in this city any flammable, combustible or explosive substances without first securing a permit from the Mayor thru the Chief of the Fire Station, Bureau of Fire Protection. Gasoline, diesel fuel or naphtha not exceeding the quantity of One Hundred (100) liters kept in the tank of motor vehicles or other mechanical engines shall be exempt from the permit fee herein imposed. 2] The Chief of the Fire Station, BFP, shall promulgate the necessary rules and regulations for the proper storing of said materials or substances taking into consideration the provisions of PD 1185 (Fire Code of the Philippines) and its implementing rules and regulations. SECTION 3J.04. Penalty . Any violation of the provisions of this Article shall be punished by a fine of not less than One Thousand Pesos (P1,000.00) but not more than Five Thousand Pesos (P5,000.00) or imprisonment of not less than One (1) month but not more than Six (6) months, or both such fine and imprisonment, at the discretion of the Court. ARTICLE K Registration and Permit Fee on Bicycle or Pedaled Tricycle SECTION 3K.01. Imposition of Fee . There shall be collected from the owner of a bicycle or pedaled tricycle operating within the city, the following fees: Registration Fee, per bicycle P15.00 Permit or License Fee, per bicycle 20.00 Registration Fee, per pedaled tricycle 25.00 Permit or License Fee, per pedaled tricycle 30.00 SECTION 3K.02. Time of Payment . The fee imposed herein shall be due on the first day of January and payable to the City Treasurer within the first twenty (20) days of January of every year. For bicycle or pedaled tricycle acquired after the first twenty (20) days of January, the permit fee shall be paid without penalty within the first twenty (20) days following its acquisition. SECTION 3K.03. Administrative Provisions . A metal plate or sticker shall be provided by the Office of the City Treasurer to be paid at cost by owner of the bicycle or pedaled tricycle. The City Treasurer shall keep a register of all bicycle or pedaled tricycle which shall include information such as: its make and brand, the name and address of the owner and the number of the plate or sticker issued. SECTION 3K.04. Applicability . This Article shall no longer be applied or enforced in barangays where there is an existing ordinance dealing on the same subject matter. The Barangay Ordinance imposing such fees shall be the one to be enforced, provided, that the subject barangay ordinance shall have been reviewed by this Sangguniang Panlungsod and found not to be ultra vires ; not contrary to existing laws, or not in contravention with the requisites of a valid ordinance. SECTION 3K.05. Penalty . Any violation of the provisions of this Article shall be punished by a fine of not less than One Thousand Pesos (P1,000.00) but not more than Five Thousand Pesos (P5,000.00) or imprisonment of not less than One (1) month but not more than Six (6) months, or both such fine and imprisonment, at the discretion of the Court. ARTICLE L Permit Fee on Cattle, Pig or Chicken Pen or Corral SECTION 3L.01. Imposition of Fee . There shall be collected a fee of Two Hundred Pesos (P200.00) for every permit to construct a cattle, pig, or chicken pen or corral. SECTION 3L.02. Time of Payment . The fee imposed in this Article shall be paid to the City Treasurer upon application for the permit with the Office of the Mayor. SECTION 3L.03. Administrative Provisions . Before the application for a permit is acted upon, the Mayor, or his duly authorized representative, shall inspect the premises where the pen shall be constructed to determine whether the site and construction of the pen or corral conform to existing laws, rules and regulations and require presentation of the receipt of payment of the fee imposed in this Article. SECTION 3L.04. Penalty . Any violation of the provisions of this Article shall be punished by a fine of not less than One Thousand Pesos (P1,000.00) but not more than Five Thousand Pesos (P5,000.00) or imprisonment of not less than One (1) month but not more than Six (6) months, or both such fine and imprisonment, at the discretion of the Court. ARTICLE M Permit Fee on Film-Making SECTION 3M.01. Imposition of Fee . There shall be collected from every person, natural or juridical, that shall undertake a location-filming within the territorial jurisdiction of this city the following fees: A. Permit fee for location filming : for local exhibition P1,000.00 for foreign exhibition 1,500.00 B. Additional regulatory fees : 1] For filming of movies or motion pictures for commercial purposes, per film 500.00 2] For filming of movies or motion pictures considered as a documentary film 300.00 3] For every location, or place of shooting the film 200.00 SECTION 3M.02. Administrative Provisions . The person-in-charge of the location-filming shall first secure a Mayor's permit before undertaking the aforesaid activity by filing an application for the purpose and stating therein the title of the movie or motion picture; whether the film is intended for commercial purposes or a documentary film; the number of sites, locations, or places where the film would be shot and such other necessary information. The Chief of the Business Permits, Licensing and Inspection Division (or Section), Office of the Mayor shall issue the necessary rules and regulations for the proper implementation of this Article. SECTION 3M.03. Time and Manner of Payment . The fee imposed in this Article shall be paid to the City Treasurer upon application for a Mayor's Permit or issuance thereof. SECTION 3M.04. Surcharge for Late Payment . Failure to pay the fee prescribed in this Article within the time required shall subject the taxpayer to a surcharge of twenty-five percent (25%) of the original amount of fees due. Such surcharge to be paid at the same time and in the same manner as the original amount of fees due. SECTION 3M.05. Penalty . Any violation of the provisions of this Article shall be punished by a fine of not less than One Thousand Pesos (P1,000.00) but not more than Five Thousand Pesos (P5,000.00) or imprisonment of not less than One (1) Month but not more than Six (6) months, or both such fine and imprisonment, at the discretion of the Court. ARTICLE N Permit Fee on Agricultural Machinery and Other Heavy Equipment for Rent SECTION 3N.01. Imposition of Fee . There shall be collected an annual permit fee at the following rates for each agricultural machinery or heavy equipment from operator of the said machinery renting out said equipment in this city. ANNUAL PERMIT FEE Farm Tractor: "Kuliglig" and the like P200.00 Bulldozer 300.00 Forklift 300.00 Grader 300.00 Other similar machinery or heavy equipment not enumerated above 300.00 SECTION 3N.02. Time and Manner of Payment . The fees imposed herein shall be payable upon application for a Mayor's permit. SECTION 3N.03. Administrative Provision . The City Treasurer shall keep a registry of all heavy equipment and agricultural machinery which shall include the make and brand of the heavy equipment and agricultural machinery and the name and address of the owner. SECTION 3N.04. Applicability . This Article shall no longer be applied or enforced in barangays where there is an existing ordinance dealing on the same subject matter. The Barangay Ordinance imposing such fees shall be the one to be enforced, provided, that the subject barangay ordinance shall have been reviewed by this Sangguniang Panlungsod and found not to be ultra vires ; not contrary to existing laws; or not in contravention with the requisites of a valid ordinance. SECTION 3N.05. Penalty . Any violation of the provisions of this Article shall be punished by a fine of not less than One Thousand Pesos (P1,000.00) but not more than Five Thousand Pesos (P5,000.00) or imprisonment of not less than one (1) month but not more than six (6) months, or both such fine and imprisonment, at the discretion of the Court. ARTICLE O Fee for the Registration of Religious, Civic Social or Sports Organizations, Clubs, Associations or Fraternities SECTION 3O.01. Imposition of Fee . There shall be collected an annual registration fee of Twenty Pesos (P20.00) for every religious, civic, social and/or sports organizations, clubs, associations, federation or fraternities organized and/or operating in this city for purposes not contrary to laws, rules and regulations. For purposes of this Article, the term " religious organizations " refers only to associations of persons promoting a religious belief but it does not include " churches ," " sect " or any kind of religion pursuant to the constitutional provisions on the separation of church and state. SECTION 3O.02. Time of Payment . The fee shall be paid to the City Treasurer within twenty (20) days of January every year before a certificate of registration is issued by the Mayor or his duly authorized representative. SECTION 3O.03. Surcharge for Late Payment . Failure to pay the fee prescribed in this Article within the time required shall subject the taxpayer to a surcharge of twenty percent (20%) of the original amount of fee due, such surcharge to be paid at the same time and in the same manner as the original fee due. SECTION 3O.04. Administrative Provisions . 1] It shall be the duty of the Officers of the organization covered under this Article, through their President or Chairman, to register the name of their organization or association with the Office of the Mayor. 2] The application for registration shall be accompanied by a copy of the organization's Constitution and By-Laws or, in the absence of which, a joint affidavit to be executed by two officers of the said organization stating therein the purpose or purposes for which the organization is established or formed, together with a copy of the list of all its members including their respective addresses. SECTION 3O.05. Exemption . Governmental organizations (also known as "political organizations"), including the Katipunang Kabataan; Sangguniang Kabataan; Pederasyon ng mga Sangguniang Kabataan; Liga ng mga Barangay and Barangay Brigades are exempted from the provisions of this Article. SECTION 3O.06. Penalty . Any violation of the provisions of this Article shall be punished by a fine of not less than One Thousand Pesos (P1,000.00) but not more than Five Thousand Pesos (P5,000.00) or imprisonment of not less than one (1) month but not more than six (6) months, or both such fine and imprisonment, at the discretion of the Court. ARTICLE P Special Mayor's Permit SECTION 3P.01. Permit to Hold Benefits . Religious, civic, social and/or sports organizations, clubs, associations, federations or fraternities desiring to hold benefit shows, balls, programs, exhibitions, contest, bingo socials and other kinds of fund-raising activities may be issued a Special Mayor's Permit free of charge , provided, that the said organization is duly registered with the Office of the Mayor, that the proceeds of which shall ensure or benefit the welfare organization or intended for purposes that will redound to the welfare of the general public; that it shall not in any manner violate any existing ordinances, rules and regulations, especially those on traffic and pedestrian hazards. SECTION 3P.02. Exemption . Only fund-raising activities sponsored by the Barangay Council ( Sangguniang Barangay ) are exempted from securing a permit from any national or local office or agency as per Section 391, paragraph 11 or RA 7160 and Article 101, paragraph 11 of its implementing rules and regulations. Provided that no fund-raising activities shall be held within a period of sixty (60) days immediately preceding and after a national or local election, recall, referendum, or plebiscite and provided finally, that said fund-raising activities shall comply with the national policy standards and regulations on moral, health and safety of the persons participating therein. The Sangguniang Barangay, through the Punong Barangay, shall render a public accounting of the funds raised at the completion of the project for which the fund-raising activity was undertaken. SECTION 3P.03. Administrative Provisions . Except for the Barangay Council, it shall be unlawful for any person, natural or juridical, to hold benefits shows, programs, contests and other fund-raising activities without the corresponding permit from the Mayor. SECTION 3P.04. Penalty . Any violation of the provisions of this Article shall be punished by a fine of not less than One Thousand Pesos (P1,000.00) but not more than Five Thousand Pesos (P5,000.00) or imprisonment of not less than One (1) month but not more than Six (6) months or both such fine and imprisonment, at the discretion of the Court. ARTICLE Q Fees for the Sealing and Licensing of Weights and Measures SECTION 3Q.01. Imposition of Fees . Every person using instrument of weights and measures within this city shall first have them sealed and licensed annually and pay to the City Treasurer the following fees. a] For sealing linear metric measures of: Not over three (3) meters P20.00 Over Three (3) meters 40.00 b] For sealing metric measures with a capacity of: Not over ten (10) liters 20.00 Over ten (10) liters 40.00 c] For sealing metric instrument of weights: With a capacity of: Less than thirty (30) kilograms 60.00 Thirty (30) kilograms but not more than fifty (50) kilograms 70.00 Fifty (50) kilograms but not more than one hundred (100) kilograms 80.00 One hundred (100) kilograms but not more than five hundred (500) kilograms 90.00 Five hundred (500) kilograms but not more than one thousand (1,000) kilograms 100.00 One thousand (1,000) kilograms or more 130.00 For an apothecary or other balance of precision, the fee shall be double the rates prescribed above. For each scale or balance, a complete set of weights for use therewith shall be sealed free of charge. However, for extra weight, the charge shall be Two Pesos (P2.00). SECTION 3Q.02. Exemption . All instrument of weights and measures used in government works or maintained for public use by the national, provincial, city or barangay government shall be tested and sealed free of charge . SECTION 3Q.03. Time of Payment . The fees levied in his Article shall be paid to the City Treasurer when the weights or measures are sealed, before their use and thereafter, on or before the anniversary date. SECTION 3Q.04. Surcharge for Late Payment . Failure to pay the fee prescribed in this Article within the time required shall subject the taxpayer to a surcharge of twenty-five percent (25%) of the original amount of fees due. Such surcharge to be paid at the same time and in the same manner as the original amount of fees due. SECTION 3Q.05. Place of Payment . The fees shall be paid in this city where the person using the instrument of weight and measure is conducting the business. A peddler or itinerant vendor using only one instrument of weight or measure shall pay the fees in the city or city where he resides. SECTION 3Q.06. Accrual of Proceeds . The proceeds of the fees as well as surcharges, interest, and fines collected in connection with this Article shall accrue to this city where it is collected. SECTION 3Q.07. Form of Duration of License for Use of Weights and Measures . The official receipts for the fee charged for sealing of a weight or measure shall serve as a license to use instrument for one year from the date of sealing, unless deterioration or damage which renders the weight or measure inaccurate occurs within the period. When a license is renewed, the same shall expire on the same day and month of the year following its original issuance. Such license shall be preserved by the owner and, together with the weight or measure covered by the license, shall be exhibited upon demand by the City Treasurer or his deputies. SECTION 3Q.08. Secondary Standards Preserved by City Treasurer; Comparison Thereof with the Fundamental Standard . The City Treasurer shall keep full sets of secondary standards in his office for the use in the testing of weights and measures. The secondary standards shall be compared with the fundamental standards in the National Institute of Science and Technology at least once a year. When found to be sufficiently accurate, the secondary 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 the instrument it shall be destroyed in the National Institute of Science and Technology. SECTION 3Q.09. Destruction of Defective Instrument of Weights or Measures . Any defective instrument of weights or measures shall be destroyed by the City Treasurer or any of his authorized deputies if its defect is such that it cannot readily and securely be repaired. SECTION 3Q.10. Inspectors of Weights and Measures . The City Treasurer or his authorized representatives shall inspect and test instruments of weights and measures. In case the inspection and testing is conducted by the deputies of the City Treasurer, they shall report on the condition of the instruments in the territory assigned to them to the City Treasurer. It shall be their duty to secure evidence of infringements of the law or of fraud in the use of weights and measures or of neglect of duty on the part of any office engaged in sealing weights and measures. Evidence so secured by them shall be presented forthwith to the City Treasurer and to the proper prosecuting officer. SECTION 3Q.11. Dealer's Permit to Keep Unsealed Weights and Measures . Upon obtaining written permission from the City Treasurer of his deputies, any dealer may keep unsealed instruments of weight or measures in stock for sale until sold or used. SECTION 3Q.12. Fraudulent Practices Relative to Weights and Measures . Any person other than an official sealer of weights and measures who places an official tag or seal upon any instrument of weight and measure, or attaches it thereto; or who fraudulently imitates any work, stamp, brand, tag, or other characteristics sign used to indicate that weight or measure has been officially sealed; or who alters in any way the certificate or license issued by the sealer as an acknowledgment that the weight or measure mentioned therein has been duly sealed or who makes or knowingly sells or used any false or counterfeit stamp, tag, certificate, or license, or any dye for printing or making stamps, tags, certificates, or licenses which is an imitation of or purports to be a lawful stamp, tag, certificate, or license of the kind required by the provisions of this Article; or who alters the written or printed figures or letters on any stamp, tag, certificate, or license used or issued; or who has in his possession any such false counterfeit, restored, or altered stamp, tag, certificate, or license for the purpose of using or reusing the same in the payment of fees or charges imposed in this Article; or who procures the commission of any such offense by another, shall for such offense be fined not less than Two Hundred Pesos (P200.00) nor more than One Thousand Pesos (P1,000.00) or imprisonment for not less than one (1) month nor more than six (6) months, or both at the discretion of the Court. SECTION 3Q.13. Unlawful Possession or Use of Instrument Not Sealed Before Using and Not Sealed within Twelve Months . Any person making a practice of buying or selling by weight or measure, or of furnishing services the value of which is estimated by weight or measure, who has in his possession without permit any unsealed scale, balance, weight or measure; and any person who uses, in any purchase or sale or in estimating the value of any service furnished, any instrument of weight or measure that has not been officially sealed, or if previously sealed, the license therefore has expired and has not been renewed in due time, shall be punished by a fine not exceeding Five Hundred (P500.00) Pesos or by imprisonment for not exceeding Six (6) months, or both; but if such scale, balance, weight, or measure so used had been officially affixed thereto remains intact and in the same position and condition in which they were placed by the official sealer, and the instrument is found not to have been altered or rendered inaccurate but still to be sufficiently accurate to warrant its being sealed with repairs or alteration, such instrument shall, if presented for sealing promptly on demand of any authorized sealer or inspector of weights or measures, be sealed and the owner, possessor, or user of same shall be subject to no penalty except a surcharge equal to five 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 same official and in the same manner as the regular fees for sealing such instruments. SECTION 3Q.14. Alteration of Fraudulent Use of Instrument of Weight or Measure . Any person who with fraudulent intent alters any scale or balance, weight, or measure whether sealed or not shall be punished by a fine of not less than Two Hundred Pesos (P200.00) nor more than One Thousand Pesos (P1,000.00) or by imprisonment for not less than One (1) month nor more than Six (6) months, or both such fine and imprisonment at the discretion of the Court. Any person who fraudulently gives short weight or measure in the making of a sale, or who fraudulently takes excessive weight or measure in the making of a purchase, or who, assuming to determine truly the weight or measure, fraudulently misrepresents the weight or measure thereof shall be punished by a fine of not less than Two Hundred (P200.00) Pesos nor more than One Thousand (P1,000.00) Pesos or by imprisonment for not less than One (1) month nor more than Six (6) months, or both such fine and imprisonment, at the discretion of the Court. SECTION 3Q.15. Compromise Power . Before a case is filed in Court for an offense which does not involve fraud, the City Treasurer is hereby authorized to settle such an offense upon payment of a compromise penalty of not less than Two Hundred Pesos (P200.00) nor more than One Thousand Pesos (P1,000.00). SECTION 3Q.16. Penalty . Any violation of the provisions of this Article shall be punished by a fine of not less than One Thousand Pesos (P1,000.00) but not more than Five Thousand Pesos (P5,000.00) or imprisonment of not less than One (1) month but not more than Six (6) months, or both such fine and imprisonment, at the discretion of the Court. ARTICLE R Permit of Hauling and Trucking Services SECTION 3R.01. Imposition of Fee . There shall be collected from every person engaged in the business of hauling and trucking services operating within this city a permit fee of Two Hundred Pesos (P200.00) per truck, per annum. The fee imposed herein shall not be collected from operators of hauling and trucking services whose trucks merely pass this city. SECTION 3R.02. Time of Payment . The fee imposed herein shall be paid to the City Treasurer upon application for a Mayor's Permit to operate hauling or trucking services in this city. In the succeeding year, the fee shall be paid within the first twenty (20) days of January of every year, in case of renewal thereof. SECTION 3R.03. Surcharge for Late Payment . Failure to pay the fee required in this Article shall subject the taxpayer to a surcharge of twenty percent (20%) of the original amount due, such surcharge to be paid at the same time and in the same manner as the original amount of fees due. SECTION 3R.04. Administrative Provisions . 1] The Mayor's Permit shall be issued only to the applicant after payment of the required fee. 2] The weight capacity of roads and bridges shall be carefully observed by the driver of the vehicle being used in hauling such cargoes. 3] Haulers shall also observe carefully the proper loading of logs, sugar cane, cattle, swine, fowl, and other kind of cargoes, that same are securely tied or properly covered. 4] The Mayor's Permit shall be carried by the licensee or permittee at all times while engaged in hauling activities in this city and shall be presented to the authorities concerned upon the latter's demand. SECTION 3R.05. Penalty . Any violation of the provisions of this Article shall be punished by a fine of not less than One Thousand Pesos (P1,000.00) but not more than Five Thousand Pesos (P5,000.00) or imprisonment of not less than One (1) month but not more than Six (6) months, or both such fine and imprisonment, at the discretion of the Court. ARTICLE S Permit on Operation of Business Rendering or Offering to Render "Transport Services For-A-Fee" SECTION 3S.01. Imposition of Fee . There shall be collected from operators of business rendering or offering to render "transport services for-a-fee" an annual permit fee based on the number of vehicles being used, as indicated below: 1] Operation of a "tricycle-for-hire" business, per unit of tricycle P150.00 2] Operation of "jeepney or AUV for hire" business, per unit of vehicle P250.00 3] Operation of "truck or wagon for hire" business, per unit of vehicle P500.00 4] Operation of "car-for-hire" business, per car P500.00 SECTION 3S.02. Time and Manner of Payment . The permit fee imposed herein shall be due and payable upon application for a Mayor's permit and within the first twenty (20) days of January of each year, in case of renewal thereof. SECTION 3S.03. Surcharge for Late Payment . Failure to pay the fee imposed in this Article within the time required shall subject the taxpayer to a surcharge of twenty (20%) of the original amount of fee due, such surcharge to be paid at the same time and in the same manner as the original amount of fee due. SECTION 3S.04. Exemption from Payment of Business Tax . Except for the " regulatory fee " imposed herein, NO other kind of tax (including business tax) for the operation of the motor vehicles being used shall be collected from operators of such kind of business undertaking. SECTION 3S.05. Exemption of Other Transport Vehicles . Transport vehicles being utilized as a component of duly established business enterprise and not being offered for hire including those being used primarily for private purposes are exempted from the provisions of this Article. Also exempted are operators of passenger buses, jeepneys, or AUVs which have been granted a "Certificate of Public Convenience" by the Land Transportation Franchising and Regulatory Board (LTFRB) to operate in this city or whose vehicle merely passes thru this city. SECTION 3S.06. Administrative Provisions . 1] No permit to operate any business of rendering or offering to render transport services for-a-fee shall be issued unless the motor vehicle, has been duly registered with the LTO, DOTC. 2] A number plate, metal or otherwise, shall be provided by the Office of the Treasurer to be paid at cost by the applicant. 3] The Chief, Business Permits, Licensing and Inspection Division, Office of the Mayor, shall keep a registry of all the transport vehicle being issued a numbered plate such as its make and brand, the name and address of the operator and such other pertinent information as may, hereafter, be required. SECTION 3S.07. Penalty . Any violation of the provisions of the Article shall be punished by a fine of not less than One Thousand Pesos (P1,000.00) but not more than Five Thousand Pesos (P5,000.00) or imprisonment of not less than One (1) month but not more than Six (6) months, or both such fine and imprisonment, at the discretion of the Court. ARTICLE T Fee for the Registration of Motorized Tricycle SECTION 3T.01. Imposition of Fee . There shall be collected an annual registration fee for every motorized tricycle being operated in this city in the amount indicated hereunder: Motorized tricycle for private use P50.00/annum Motorized tricycle-for-hire 100.00/annum SECTION 3T.02. Time and Manner of Payment . The registration fee imposed herein shall be due on the first day of January and payable to the City Treasurer within the first twenty (20) days of January of every year. For motorized tricycle acquired after the first twenty (20) days of January, the registration fee shall be paid without penalty within the first twenty (20) days following its acquisition. SECTION 3T.03. Surcharge for Late Payment . Failure to pay the fee prescribed in this Article within the time required shall subject the taxpayers to a surcharge of twenty-five percent (25%) of the original amount of fee of due, such surcharge to be paid at the same time and in the same manner as the original amount of fee due. SECTION 3T.04. Administrative Provisions . A metal plate or sticker with a corresponding registry number shall be provided by the Office of the Treasurer for every motorized tricycle. The City Treasurer shall keep a registry of all motorized tricycles which shall include information such as: its make and brand, the name and address of the owner thereof; the number of the plate or sticker and such other information that may be necessary. A list of all registered tricycles shall be submitted by the City Treasurer to the Business Permits, Licensing and Inspection Division, Office of the Mayor, copy furnished the Office of the Local Philippine National Police. SECTION 3T.05. Penalty . Any violation of the provisions of the Article shall be punished by a fine of not less than One Thousand Pesos (P1,000.00) but not more than Five Thousand Pesos (P5,000.00) or imprisonment of not less than One (1) month but not more than Six (6) months, or both such fine and imprisonment, at the discretion of the Court. ARTICLE U Franchise and Other Fees on Tricycle Operations SECTION 3U.01. Definitions . When used in this Article " Tricycle-for-hire " means a vehicle composed of a motorcycle fitted with a single-wheel side car or a motorcycle with a two-wheel cab usually being operated to render transport services to the general public for-a-fee. " Motorized Tricycle Operator's Permit (MTOP) " means a document granting franchise or license to a person, natural or juridical, allowing him to operate tricycle-for-hire over specified zones. " Zone " means a contiguous land area or block, say a subdivision or a barangay, where tricycle-for-hire may operate without a fixed origin and destination. SECTION 3U.02. Imposition of Fees . There shall be collected the following fees for the operation of a "tricycle-for-hire business": a. Application fee P100.00 b. Annual Franchise Fee P500.00 SECTION 3U.03. Time of Payment . The franchise fee shall be paid to the City Treasurer upon application or renewal of the franchise. The franchise application fee shall be paid upon application for an MTOP based on the number of units. SECTION 3U.04. City Tricycle Franchising and Regulatory Board (CTFRB). There is hereby created a City Tricycle Franchising and Regulatory Board to be composed of the following: Vice Mayor Chairman SP Representative (Chairman, SP Committee on Transportation and Communication) Vice Chairman City Engineer Member City Planning & Development Coordinator Member Chief, Business Licensing and Inspection Section Member President, Tricycle Operators & Drivers Association, if any Member City Treasurer Member President, Liga ng mga Barangay Member Chief of Police, PNP Member Secretary to the Sanggunian Head, Secretariat SECTION 3U.05. Powers, Duties and Functions of the City Tricycle Franchising and Regulatory Board . The City Tricycle Franchising and Regulatory Board shall perform the following: 1] Accept and process application for tricycle franchise; 2] Issue or grant the " Motorized Tricycle Operator's Permit " (MTOP) to qualified applicant, subject to the rules and regulations, and existing ordinances on that matter; 3] Recommend to the Sangguniang Panlungsod the amount of fares or adjusted fare increases, periodically, to the imposed in a particular zones or fixed route; 4] Recommend to the Sangguniang Panlungsod other reasonable fees and related charges in the regulation of tricycle-for-hire, after conducting a public hearing for that purpose; 5] Promulgate rules and regulations for the proper implementation of this Article which shall continue to be in full force and effect until revoked or modified by the Sangguniang Panlungsod; and 6] Perform such other duties, powers and functions as may hereafter be authorized by the Sangguniang Panlungsod. SECTION 3U.06. Quorum . Majority of the members of the City Tricycle Franchising and Regulatory Board (CTFRB) shall constitute a quorum. SECTION 3U.07. Internal Rules of Procedure . The CTFRB shall formulate and adopt its own internal rules of procedures including its regular meetings and necessary standing committees. SECTION 3U.08. Rules and Regulations . 1] 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 from the Land Transportation Office (LTO); 2] The grantee of the MTOP shall carry a common carriers insurance sufficient to answer for any liability it may incur to passengers and third parties in case of accidents; 3] Operators of tricycle-for-hire shall only employ drivers duly licensed by the Land Transportation Office (LTO); 4] Operators who intend to stop service completely, or suspend service for more than one (1) month shall report in writing such termination or suspension to the Sangguniang Panlungsod; 5] Tricycle operators or their authorized drivers are prohibited to operate on national highways utilized by 4-wheel vehicles greater than four (4) tons and where normal speed exceed forty (40) KPH; 6] Until such time that necessary zones are fixed, tricycle-for-hire shall be allowed to operate like a taxi service, i.e. , service is rendered upon demand and without a fixed route. 7] Each tricycle unit shall be assigned and bear an identification number, aside from the motorcycle plate number; 8] The official fare to be initially adopted shall be a minimum fee of Two Pesos (P2.00) per kilometer in excess of four (4.0) kilometers distance pending the enactment of the prescribed fare structure for the zone by the Sangguniang Panlungsod; 9] All drivers of tricycle-for-hire are required to wear rubber shoes, polo shirt and long pants as well as other requirements as may hereafter be imposed by the Board (CTFRB) or the Sanggunian; Tricycle-for-hire shall have a five-passenger capacity including the driver; and 10] Operators of tricycle-for-hire are required to post in a conspicuous but appropriate part of the tricycle the schedule of fares; 11] It shall be unlawful for the motorized tricycle for hire (MCH) to operated in the territorial jurisdiction of this city without first securing the franchise from the Sangguniang Panlungsod and paying the prescribed fees therefor to the Office of the City Treasurer; 12] Transfer of operation to another zone shall require a new application and subject to existing rules and regulations; 13] The MTOP shall be valid only for the period stated therein but may be renewed upon its expiration subject, however, to existing rules and regulations on that matter; 14] There should only be one terminal for every zone unless otherwise authorized by the Sangguniang Panlungsod; 15] The Office of the City Mayor, thru the Permits and Licensing Division, shall issue additional rules and regulations for the proper implementation of this Article particularly in assigning tricycle body numbers and color coding including, but not limited to, the following: City of Antipolo written symetrically; the assigned number; the Zone or route number, if any; the color code, if any. SECTION 3U.09. Zones . The different tricycle zones shall be determined in a separate ordinance to be enacted for that purpose. SECTION 3U.10. Reservation . Nothing in this Article shall be construed to diminish the authority of the Sangguniang Panlungsod to issue, amend, revise, suspend, or cancel MTOP and prescribed the appropriate terms and conditions therefor; determine, fix, prescribe or periodically adjust fares or rates for the service provided in a zone after conducting a 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 tricycle-for-hire ; establish and prescribe the conditions and qualifications of service. SECTION 3U.11. Penalty . Any violation of the provisions of this Article shall be punished by a fine of not less than One Thousand Pesos (P1,000.00) but not exceeding Five Thousand Pesos (P5,000.00), or an imprisonment of not less than One (1) month but not exceeding Six (6) months, or both such fine and imprisonment at the discretion of the Court. ARTICLE V Occupation or Calling Fee SECTION 3V.01. Imposition of Fee . There is hereby levied an annual " occupation or calling fee " on all individuals engaged in the exercise or practice of their occupation or calling in the amount prescribed hereunder including, but not limited to, the following: GROUP "A" TWO HUNDRED FIFTY PESOS (P250.00) Agriculturist; foresters Automotive mechanics, unless he is a mechanical engineer who has paid his "professional tax" Computer technicians Electricians unless he is an electrical engineer who has paid his "professional tax" Electronics technicians (Radio, TV, Audio) Hospitality girls, entertainers, hostesses, taxi drivers Insurance adjusters, consultants, or agents Interior decorators (professional) Professional embalmers (authorized by DOH) Professional singers, radio broadcasters, announcers, disc jockeys Professional tailors, haberdasher, couturier, modiste, fashion designer and the like Professors, instructors or teachers in private institutions unless they are "professionals" who have paid their "professional tax" Psychic healers, Soothsayers, Seers Refrigeration and air-conditioning technicians Therapist, unless he is a registered nurse. GROUP "B" TWO HUNDRED PESOS (P200.00) Acupuncturists Bakers (professional) Cattle auctioneers Chef or head cook Club managers Dance instructors/instructress Dieticians, nutritionist Florists Hairdressers or hairstylists Heavy equipment operators Marine officers, unless he is a marine engineer who has paid his "professional tax" Master carpenters Master plumbers or " tubero " rendering services for a fee Professional beauticians, make-up artists Professional boxers Professional butchers Professional manicurists Professional masons, welders, pipefitters Professional masseurs/masseuse Professional security officers/guards Professional stevedores Professional waiters or waitresses Swimming instructors Telegraph operators Telephone operators Typewriter repairman Other similar occupations or callings SECTION 3V.02. Definitions . As used in this Article, the term: Calling means one's regular business trade, vocation, or employment which does not require the passing of an appropriate government board or bar examination, such as professional actors and actresses, hostesses, masseurs, and the like. Occupation means one's regular business or employment, or an activity which principally takes upon one's time, thought, and energies. It includes any calling, business, or trade. SECTION 3V.03. Exemptions . The occupation or calling fee imposed in this Article shall not apply to persons exclusively employed in the government. SECTION 3V.04. Payment of Fee . The occupation or calling fee aforementioned shall be paid before any occupation or calling herein specified can be lawfully pursued and one line of occupation or calling does not become exempt by being conducted with some other occupation or calling for which the fee has been paid. SECTION 3V.05. Time of Payment . The occupation or calling fee imposed in this Article shall be payable annually, on or before the Thirty-first (31st) day of January every year. Any person beginning an occupation or calling after the month of January must pay the prescribed fee in full before engaging in the pursuit of his occupation or calling. SECTION 3V.06. Surcharge for Late Payment . Failure to pay the fee prescribed in this Article within the time required shall subject the taxpayer to a surcharge of twenty-five (25%) percent of the original amount of fees due, such surcharge to be paid at the same time and in the same manner as the original fees due. SECTION 3V.07. Administrative Provisions . The City Treasurer shall keep a registry of persons who have paid the occupation or calling fee imposed herein and shall submit a consolidated list thereof to the Mayor thru the Chief, Business Permits, Licensing and Inspection Division, Office of the Mayor. Any individual or corporation employing a person required under this Article to pay a privilege fee on occupation or calling shall require the presentation of the receipt for payment of the fee prescribed herein by that person before employing him or, if already employed, the presentation of the receipt of the annual payment for the current year. Any person subject to the fee imposed in this Article shall write or print in the deeds, receipts, reports and other important documents the number of the official receipt issued to him. SECTION 3V.08. Penalty . Any violation of the provisions of the Article shall be punished by a fine of not less than One Thousand Pesos (P1,000.00) but not more than Five Thousand Pesos (P5,000.00) or imprisonment of not less than One (1) month but not more than Six (6) months, or both such fine and imprisonment, at the discretion of the Court. ARTICLE W Permit on Certain Activities SECTION 3W.01. Issuance of Permit for Certain Unspecified Activities . The issuance of a permit for certain activities not specifically enumerated in this Code shall be governed by the pertinent provisions of PD 771, PD 1096, PD 1185 and other existing laws, rules and regulations. The City Engineer upon being deputized as the "Building Official" by the authorized representative of the Department of Public Works and Highways shall enforce the provisions of PD 1096 (National Building Code) in this city. Collection of fees therefor shall be in accordance with the rates prescribed by the DPWH particularly on the following: 1. Building permit 2. Sanitary/plumbing permit 3. Electrical permit 4. Mechanical permit 5. Sidewalk construction permit 6. Sidewalk occupancy permit 7. Excavation permit 8. Inspection (plumbing, electrical and mechanical) 9. Line and grade establishment 10. Certificate of occupancy 11. Other related matter covered by the provision of PD 1096 Likewise, the Fire Marshall or the Officer in Charge of the Bureau of Fire Protection (BFP), DILG in this city shall enforce the provisions of PD 1185 (Fire Code of the Philippines) and cause the collection of the corresponding fees therefor. ARTICLE X Permit Fees on Real Estate Development SECTION 3X.01. Imposition of Fees . There shall be collected from every person, natural or juridical, a permit or clearance fee on real estate development, and the like, as follows: Zoning/Location Clearance AMOUNT OF FEE (per HLURB Adm. Order No. 04, s. 1998) A. Residential Structures: Single or detached, the project cost of which is: 1. P100,000 and below P100.00 2. Over P100,000 P100.00 plus 1/10 of 1% in excess of P100,000.00 B. Apartments Project cost of P500,000.00 and below P500.00 Project cost over P500,000 P500.00 plus 1/10 of 1% of cost in excess of P500,000 regardless of the number of doors C. Dormitories Project cost of P500,000.00 and below P500.00 Project cost over P500,000 P500.00 plus 1/10 of 1% of cost in excess of P500,000 regardless of the number of rooms D. Institutional, the project cost of which is: P100,000 and below P400.00 Over P100,000 P400.00 plus 1/10 of 1% of cost in excess of P100,000 E. Commercial, Industrial, Agro-Industrial, the project cost of which is : P100,000 and below P1,000.00 Over P100,000 P1,000.00 plus 1/10 of 1% of cost in excess of P100,000 F. Special Uses, Special Projects, the project cost of which is : P100,000 and below P1,000.00 Over P100,000 P1,000.00 plus 1/10 of 1% of cost in excess of P100,000 G. Alteration Expansion (affected areas cost of Expansion only) same as the original application II. n Subdivision and Condominium Projects (under PD 957) A. Approval of Subdivision Plan (including townhouse) Preliminary Approval and Locational Clearance (PALC) 1. P250.00 per hectare for the first five (5) hectares For every additional hectare or fraction thereof P100.00/ha. 2. Final Approval and Development Permit P1,200.00 per hectare regardless of density Additional fee on floor area of houses/buildings sold with the lot P2.00 per sq.m. 3. Inspection fee P500/hectare regardless of density 4. Alteration of plans (affected areas only) P1,200.00 per hectare regardless of density 5. Certificate of Registration and License to sell (per saleable lot) P120.00 per saleable lot Additional fee on floor area of houses/buildings sold with the lot P10.00 per sq.m. 6. Certificate of Completion (per hectare) P500.00 per hectare regardless of density B. Approval of Condominium Project (under PD 957) 1. Preliminary Approval and Locational Clearance (PALC) Land area P500.00/hectare Building P200.00/floor 2. Final Approval and Development Permit per square meter of the total land area P2.00/sq.m. additional cost on the area of the building P2.00/sq.m. 3. Inspection fee P10.00/sq.m. on gross floor area 4. Alteration of plans (affected areas only) (same as Final Approval and Development Permit) 5. Conversion (affected areas only) (same as Final Approval and Development Permit) 6. Certificate of Registration and License to sell a. Residential (per sq.m. of saleable area) P10.00 b. Commercial/Office (per sq.m. of saleable area) P20.00 7. Certificate of Completion (per hectare) P10.00 per sq.m. of gross floor area III. Projects under BP 220 A. Subdivision 1. Preliminary Approval and Locational Clearance (PALC) Socialized housing P70.00 for the first ten (10) hectares Economic housing P100.00/hectare for the first five (5) hectares For every additional hectare or fraction thereof: Socialized housing P20.00 Economic housing P50.00 2. Final Approval and Development Permit P200.00 per hectare Additional fee on floor area of houses/buildings sold with the lot P2.00 per sq.m. 3. Inspection fee a. Socialized housing P110.00/hectare b. Economic housing P200.00/hectare 4. Alteration of plans (affected areas only) P200.00 per hectare Building permit (per sq.m. of floor area of housing unit) P2.00 5. Certificate of Registration and License to sell Socialized housing P7.00/lot/unit Economic housing P10.00/lot/unit 6. Certificate of Completion (per hectare or fraction thereof of the land area) P150.00 7. Certificate of Occupancy (per sq.m. of the floor area of the housing unit) P2.00 B. Condominium Preliminary Approval and Locational Clearance (PALC) P200.00 Final Approval and Development Permit per square meter of total land area P2.00 additional cost per sq.m. of saleable floor area P2.00 Additional fee on floor area of houses/buildings sold with the lot P2.00 per sq.m. Inspection fee (per sq.m. of total saleable area) P2.00 Alteration of plans (affected areas only) (same as Final Approval and Development Permit) Building permit (per sq.m. of floor area of housing unit) P2.00 Certificate of Registration and License to sell P5.00 per sq.m. of saleable area Certificate of Completion P5.00 per sq.m. of saleable area Certificate of Occupancy P2.00/sq.m. of saleable area IV. Approval of Industrial Subdivision Preliminary Approval and Locational Clearance (PALC) P200.00 First five (5) hectares P300.00 per hectare Every additional hectare or fractional thereof P100.00 Final Approval and Development Permit P1,000 per hectare regardless of location Inspection fee P1,000 per hectare regardless of location Alteration of plans (affected areas only) same as Final Approval and Development Permit Certificate of Registration and License to sell P1.00 per sq.m. of the land area Certificate of Completion P1.00 per hectare regardless of location V. Approval of Commercial Subdivision Preliminary Approval and Locational Clearance (PALC) P200.00 First two (2) hectares P300.00 per hectare Every additional hectare or fraction thereof P100.00 Final Approval and Development Permit P5,000 per hectare regardless of location Inspection fee P500.00 per hectare regardless of location Alteration of plans (affected areas only) same as Final Approval and Development Permit Certificate of Registration and License to sell P2.00 per sq.m. of the land area Certificate of Completion P500.00 per hectare regardless of location VI. Approval of Farmlot Subdivision Preliminary Approval and Locational Clearance (PALC) a. First five (5) hectares P300.00 per hectare b. Every additional hectare or fraction thereof P50.00 Final Approval and Development Permit P500 per hectare regardless of location Inspection fee P300.00 per hectare regardless of location Alteration of plans (affected areas only) P500 per hectare Certificate of Registration and License to sell P50.00 per saleable lot Certificate of Completion P300.00 per hectare regardless of location VII. Approval of Memorial Park/Cemetery Project Preliminary Approval and Locational Clearance (PALC) Per memorial project P500.00 for the first hectare For cemeteries P200.00 for the first hectare For every additional hectare or fraction thereof: Memorial project P100.00 per hectare Cemetery project P50.00 per hectare Final Approval and Development Permit Memorial project P2.00 per square meter Cemetery project P1.00 per square meter Inspection fee Memorial project P500.00 per hectare Cemetery project P100.00 per hectare Alteration of plans (affected areas only) same as Final Approval and Development Permit Certificate of Registration and License to sell (per saleable plot): a. Memorial project P50.00 per saleable plot b. Cemetery project P10.00 per saleable plot Certificate of Completion P300.00 per hectare regardless of location Memorial project P200.00 per hectare Cemetery project P100.00 per hectare Other Transactions/Certifications A. Application/Request for: Advertisement approval P200.00 Cancellation/Reduction of performance bond 350.00 Lifting of suspension of license to sell 350.00 Extension of time to complete development 350.00 Exemption from Cease and Desist Order 50.00 Clearance to Mortgage 350.00 Lifting of Cease and Desist Order 350.00 Change of Name/Ownership 350.00 Voluntary cancellation of CR/LS 350.00 Revalidation/Renewal of Permit (condominium) 50% of original fee B. Other Certifications 1. Zoning certifications P250.00/hectare 2. Certification of town plan/zoning ordinance approval 75.00 3. Certification of New Rights/Sales 75.00 4. Certificate of locational viability P250.00/hectare 5. Certificate of Registration and License to Sell 75.00 6. Others, to include: availability of records/public request of copies/research works 75.00 certification of no records on file 75.00 certification of with or without CR/LS 75.00 certified true/xerox copy of documents - documents of five pages or more 20.00 - every additional page 2.00 Registration of Dealers/Brokers/Salesmen a. Dealers/brokers 500.00 b. Salesmen 200.00 SECTION 3X.02. Time and Manner of Payment . The fees imposed herein shall be paid to the City Treasurer upon application for the corresponding clearance, permit or documents aforementioned. Subject to existing laws, the proceeds from the collection of fees and other charges for the processing and approval of subdivision plans for residential, commercial or industrial purposes and other development purposes shall accrue entirely to this city . Provided, That where approval of national agency or office is required, said approval shall not be withheld for more than thirty (30) days from receipt of the application. Failure to act on the application within the period stated above shall be deemed as approval thereof. (Sec. 458, par 2-x RA 7160). Provided, That the impositions of charges and other fees for the processing and approval of application for condominium projects and the issuance of development permit required for the issuance of a building permit for condominium projects shall still be under the authority of the Housing and Land Use Regulatory Board (HLURB) as per DILG MC No. 98-93. SECTION 3X.03. Rules and Regulations . No person shall engage in real estate development business, and the like in this City without first securing a permit and/or the corresponding clearance or documents therefor from the duly authorized national and local officials concerned. SECTION 3X.04. Creation of Local Housing and Land-Use Regulatory Committee . There is hereby created a Local Housing and Land-Use Regulatory Committee to be composed of the following: City Engineer, as Chairman; City Planning and Development Coordinator as Vice-Chairman; and the City Assessor, City Treasurer, City Budget Officer and one Sangguniang Panlungsod Member, as members of the Committee. The Committee shall assist and advice the City Mayor and the Sangguniang Panlungsod on matters pertaining to the devolved functions of the HLURB. The Committee shall also formulate the necessary rules and regulations for the proper implementation of this Article which shall be in force and effect until revoke or modified by the Mayor or the Sangguniang Panlungsod. SECTION 3X.05. Administrative Provisions . a] No person, natural or juridical, shall engage in the business of real estate development in this City without first securing the necessary clearance or permit therefor from the Mayor. b] All applications for clearance or permit required under this article shall be submitted to the duly designated Housing and Land Use Enforcement Officer for processing and appropriate action. c] The duly designated Enforcement Officer shall inspect the site for development to verify plan specifications and see to it if such development projects conforms with national laws, ordinances, or rules and regulations on housing and land uses. SECTION 3X.06. Penalty . Any violation of the provisions of this Article shall be punished by a fine of not less than One Thousand Pesos (P1,000.00) but not exceeding Five Thousand Pesos (P5,000.00) or an imprisonment of not less than One (1) Month but not exceeding Six (6) Months, or both such fine and imprisonment, at the discretion of the Court. SECTION 3X.07. Applicability Clause . All other matters, not herein specified related to real estate development or the operation of subdivisions, and the like shall be governed by the provisions of Presidential Decree No. 933; Executive Order No. 648, series of 1981 as amended by Executive Order No. 90, series of 1986; Presidential Decree No. 957; Batas Pambansa Blg. 220 ; Republic Act No. 7279; Executive Order No. 71, series of 1993; and other related laws, rules, regulations. CHAPTER IV Services Fees ARTICLE A Secretary's Fee SECTION 4A.01. Imposition of Fees . There shall be collected the following fees from every person requesting for copies of official records and documents from any office of this city: 1] For every one hundred (100) words or fraction thereof, typewritten (not including the certificate and any notation) P5.00 2] Where the copy to be furnished is in printed form, in whole or in part, for each page (double this fee if there are two pages in a sheet) 20.00 3] For each certificate of correctness (with seal of office) written on the copy or attached thereto 20.00 4] For certifying the official act of a City judge or other juridical certificate, with seal 10.00 5] For certified copies of any paper, record, decree, judgment or entry of which any person entitled to demand and receive a copy (in connection with judicial proceedings), for each one hundred (100) words 10.00 6] For copy/s produced by copying machine, per page 5.00 7] Photo copy, per page 6.00 SECTION 4A.02. Exemption . The fees imposed in this Article shall not be collected for copies furnished to other offices or branches of the government for official business except for copies required by the Court at the request of the litigants, in which case charges shall be made in accordance with the above schedule. SECTION 4A.03. Time of Payment . The fees shall be paid to the City Treasurer at the time of the request, written or otherwise, or before the issuance of a copy of any city record or documents is made. SECTION 4A.04. Penalty . Any violation of the provisions of this Article shall be punished by a fine of not less than One Thousand Pesos (P1,000.00) but not more than Five Thousand Pesos (P5,000.00), or imprisonment of not less than One (1) Month but not more than Six (6) Months, or both such fine and imprisonment, at the discretion of the Court. ARTICLE B Local Registry Fees SECTION 4B.01. Imposition of Fees . There shall be collected the following registry fees and other service charges, viz .: a] Marriage Related Fees: 1) Registration of marriage Free of Charge* 2) License fee 50.00 3) Solemnization fee 100.00 4) Family planning counseling fee (including certificate) 50.00 b] Birth related fees: 1) Registration of birth Free of Charge* 2) Late registration of birth Free of Charge* 3) Certified true copy of birth certificate - for local use 35.00 - for travel abroad 50.00 c] Death related fees: 1) Registration of death Free * 2) Certified True Copy of Birth certificate - for local use 35.00 - for travel abroad 50.00 3) Burial permit fee 50.00 4) Exhumation of cadaver 200.00 5) Transfer of cadaver to other place 100.00 Internment of cadaver 100.00 Certified true copy of death certificate 50.00 ( NOTE : As a national policy, registration of births, deaths, marriages, and foundlings is FREE OF CHARGE pursuant to the provisions of OP Proclamation No. 326 dated Feb. 14, 1994 as amended by Proclamation No. 437 dated August 9, 1994 issued by the Office of the President and under an Unnumbered Memorandum from the Office of the Civil Registrar General dated February 16, 1994 and also under DILG MC 94-154 dated September 8, 1994.) d] For the registration of the following: 1) Legitimization 100.00 2) Adoption 100.00 3) Change of name; correction of entry 100.00 4) Legal separation or divorce 100.00 5) Naturalization 100.00 6) Annulment of marriage, declaration of absolute nullity of marriage; court order setting aside the decree of legal separation 100.00 7) Voluntary Emancipation of Minor 100.00 8) Court Decision Recognizing or Acknowledging Natural Children or Impugning or Denying Such Recognition 100.00 9) Judicial Determination of Paternity Affiliation 100.00 10) Court Decision or Order on the Custody of Minors and Guardianship 100.00 11) Aliases 100.00 12) Repatriation or Voluntary Renunciation of Citizenship 200.00 13) Civil interdiction 100.00 14) Declaration or presumptive death of the absent spouse, judicial declaration of absence 100.00 15) Compulsory recognition of child; voluntary recognition of illegitimate child 100.00 16) Appointment of guardian; termination of guardianship 100.00 17) Judicial determination of filiation 100.00 18) Judicial determination of the fact of reappearance of absent spouse; if disputed 100.00 19) Naturalization certificate; cancellation of naturalization certificate 100.00 20) Separation or revival of property rights 100.00 21) Emancipation of minor orphan 100.00 22) Affidavit of reappearance 100.00 23) Acknowledgment 100.00 24) Acquisition and ratification of artificial insemination 100.00 25) Authorization and ratification to contract marriage 100.00 26) Option to elect Philippine citizenship 100.00 27) Partition and distribution of properties of spouses; child's presumptive legitimacy 100.00 28) Marriage settlement and any modification thereof 100.00 29) Repatriation document 100.00 30) Voluntary emancipation of minor 100.00 31) Waiver of rights, interests on absolute community of property 100.00 32) Other similar registerable instruments 100.00 e] For certified copies of any document in the register: Certified true copy for local use 35.00 Certified true copy for travel abroad 100.00 Certificate of non-appearance or certificate of no record available: - for local use 35.00 - for travel abroad 100.00 Certificate of presumptive death based on court order 100.00 SECTION 4B.02. Exemption . The fees imposed in this Article shall not be collected in the following cases: 1] Issuance of certified copies of documents for official use at the request of a competent court or other government agency. 2] Issuance of birth certificates of children reaching school age when such certificates are required for admission to the primary grades in a public or private school; Burial permit of a pauper, per recommendation of the City Mayor. 3] Issuance of birth certificate for children of less than six (6) years old. 4] Issuance of birth certificate, and other certification to senior citizens of this city. SECTION 4B.03. Time of Payment . The fee imposed herein shall be paid to the City Treasurer before the registration of a document or issuance of license or certified copy of a local registry records or documents. SECTION 4B.04. Administrative Provisions . 1] All applicants for marriage license shall secure a certification from the Family Planning Coordinating Council of this city, thru its duly authorized representative, stating that they are informed and aware of the importance of family planning and have undergone a family planning counselling or seminar. 2] With the exception of marriage " articulo mortis " no marriage license shall be issued by the Local Civil Registrar unless the applicant could present the required "certification" mentioned above. 3] No fees shall be collected for the registration of birth or death in the civil registry nor a penalty or fine shall be imposed for late registration as provided under Act No. 3753; OP Proclamation No. 326 dated Feb. 14, 1994 as amended by Proclamation No. 437 dated August 9, 1994 issued by the Office of the President and under an Unnumbered Memorandum from the Office of the Civil Registrar General dated February 16, 1994 and also under DILG MC 94-154 dated September 8, 1994) and the guidelines issued by the Civil Registrar General and the DILG. ARTICLE C Police and Court Clearance Fee SECTION 4C.01. Imposition of Fee . There shall be collected a service fee for each police or court clearance certificate issued, as follows: a] For employment, scholarship, study grant P25.00 b] For firearm permit application 100.00 c] For change of name 100.00 d] For passport or visa application 100.00 e] For application for Filipino citizenship 500.00 f] For other purposes not herein specified 50.00 SECTION 4C.02. Exemption . The fee imposed in this Article shall not be collected for clearance certificate issued to Barangay Officials. SECTION 4C.03. Time of Payment . The service fee imposed in this Article shall be paid to the City Treasurer upon application for the police or court clearance certificate. ARTICLE D Service Fee for Health Examination SECTION 4D.01. Imposition of Fee . There shall be collected from any person who is given a physical examination by the City Health Officer, or his deputy, as required by existing ordinances, the following fees: 1] A fee of fifty pesos (P50.00) shall be collected for the issuance of a medical certificate that will be used as evidence in Court litigation. 2] A fee of thirty pesos (P30.00) shall be collected for each copy of subsequent issuance of the initial medical certificate issued. 3] A fee of twenty five pesos (P25.00) shall be collected for the issuance of certification for stool examination, test and similar services. 4] For issuance of medical, physical or health examination certificate to be used for any lawful purposes, there shall be collected a fee of fifty pesos (P50.00). 5] For the issuance of a certification on " post mortem " examination or "autopsy," there shall be collected a fee of One Hundred Fifty Pesos (P150.00); 6] Laboratory fee on the following health related services: 1. CBC P30.00 2. Hgb & Hct 25.00 3. Blood typing 25.00 4. Urinalysis 25.00 5. Fecalysis 25.00 6. Cervical/Urethral smear 25.00 7. Bleeding time 25.00 8. Clotting time 25.00 9. Parasitology or bacteriology examination; clinical microscopy 25.00 10. Other similar laboratory services 25.00 g. Rental fee of ambulance a. For non-residents of this city: Six Pesos (P6.00) per kilometer . b. For residents of this city: Five Pesos (P5.00) per kilometer . (For paupers and indigents certified by the Mayor as such, no rental fee of the ambulance shall be collected.) SECTION 4D.02. Time and Manner of Payment . The fee imposed in this Article shall be paid to the City Treasurer before the physical examination is made or the medical certificate is issued. SECTION 4D.03. Administrative Provisions . 1] Individuals engaged in an occupation or working in establishments, the nature of which occupation or business is in connection with the preparation of food or foodstuffs, whether cooked or in raw form, are hereby required to undergo a physical examination annually. Likewise, individuals rendering services for-a-fee and are working in close contact with their clients or customers are also required to undergo a physical examination annually, including but not limited to, barbers, beauticians, hairdressers, hairstylists, masseurs, masseuse, guest relations officers (GRO) or entertainers and the like. 2] Owners, managers or operators of the establishments shall see to it that their employees who are required to undergo physical and medical examination have been issued the necessary medical certificates. 3] The City Health Officer shall keep a record of physical and other medical examinations conducted, and the copies of medical certificates issued indicating the names of the applicant, the date and the purpose for which the examination was made and other data that are important to be recorded. SECTION 4D.04. Penalty . Any violation of the provisions of this Article shall be punished by a fine of not less than One Thousand Pesos (P1,000) but not more than Five Thousand Pesos (P5,000.00), or imprisonment of not less than One (1) month but not more than Six (6) months, or both such fine and imprisonment, at the discretion of the Court. ARTICLE E Sanitary Inspection Fee SECTION 4E.01. Imposition of Fee . There shall be collected from operations of every business establishment in this city an annual sanitary inspection fee prescribed hereunder: a] On establishments engaged in the manufacture of foods and essential commodities P50.00 b] On establishments rendering or offering to render services 50.00 c] On banks and financial institutions 50.00 d] On retailers 50.00 e] On all other establishments whose operations require a Mayor's Permit 30.00 SECTION 4E.02. Time of Payment . The fee imposed in this Article shall be paid to the City Treasurer after a sanitary inspection of the establishment has been made but prior to the issuance of the sanitary inspection certificate by the City Health Officer and upon renewal of the same every year thereafter within the first twenty (20) days of January. SECTION 4E.03. Administrative Provisions . 1] The City Health Officer or his duly authorized representative shall conduct an annual sanitary inspection of all business establishments and buildings to determine their adequacy of ventilation, general sanitary conditions and propriety for habitation. 2] The City Health Officer shall require evidence of payment of the imposed herein before he issues a sanitary inspection certificate. SECTION 4E.04. Penalty . Any violation of the provisions of this Article shall be punished by a fine of not less than One Thousand Pesos (P1,000.00) but not more than Five Thousand Pesos (P5,000.00) or imprisonment of not less than One (1) Month but not more than Six (6) Months, or both such fine and imprisonment, at the discretion of the Court. ARTICLE F Assessor's Annotation and Certification Fee SECTION 4F.01. Imposition of Fee . There shall be collected from every person requesting the annotation of certain documents, certified true copy of a Tax Declaration and other certifications from the City Assessor's Office, the following fees: a] Certified true copy of tax declaration P25.00 per copy b] Annotation of bail; amortization; mortgage or encumbrances: Less than Ten Thousand Pesos (P10,000) amount of consideration 25.00 Ten Thousand Pesos or more 50.00 c] Transfer fee, per transfer of Tax Declaration 10.00 d] Verification fee 20.00 e] Certification of ownership and other kinds of certification 25.00 f] Certified blue print copy of land tax property map 30.00 SECTION 4F.02. Time of Payment . The fee imposed in this Article shall be paid to the City Treasurer at the time of the request, written or otherwise, before the request is granted. SECTION 4F.03. Penalty . Any violation of the provisions of this Article shall be punished by a fine of not less than One Thousand Pesos (P1,000.00) but not more than Five Thousand Pesos (P5,000.00) or imprisonment of not less than One (1) Month but not more than Six (6) Months, or both such fine and imprisonment, at the discretion of the Court. ARTICLE G Clearance or Certification Fee SECTION 4G.01. Imposition of Fee . There shall be collected for the issuance of a clearance or certification by any office of the city government the following fees: 1] Certification/clearance to be used in securing a driver's license P5.00 2] Certification/clearance for purposes of entering the military service 10.00 3] Certification/clearance for purpose of securing a passport or visa 20.00 4] Certification/clearance for the purpose of transferring resident aliens 20.00 5] Certification/clearance for the purpose of securing or renewing a license to possess firearm 20.00 6] Certification/clearance for other purposes not mentioned above 10.00 SECTION 4G.02. Exemption . No fee shall be collected for the issuance of a certification or clearance when it is officially requested by any Court or government agency. SECTION 4G.03. Time of Payment . The fee imposed in this Article shall be paid to the City Treasurer at the time of the request or before the request is granted. SECTION 4G.04. Penalty . Any violation of the provision of this Article shall be punished by a fine of not less than One Thousand Pesos (P1,000.00) but not more than Five Thousand Pesos (P5,000.00) or imprisonment of not less than One (1) month but not more than Six (6) months, or both such fine and imprisonment, at the discretion of the Court. CHAPTER V City Charges and Other Fees ARTICLE A Service Charge for Garbage Collection SECTION 5A.01. Imposition of Fee . There is hereby imposed an annual garbage collection fee on all kinds of business establishments in this City in the amount prescribed below: [A] On wholesalers, distributors, exporters, producers of or dealers in any article of commerce of whatever kind or nature: With less than one jeepload of garbage per day collected P400.00 per annum With one jeepload or more of garbage collected per day P800.00 per annum [B] On cafes, cafeterias, ice cream and other refreshments parlors, restaurants, carinderias, panciterias, soda fountain bars and similar establishments including food caterers; exporters, manufacturers, millers, repackers or producers of essential commodities: With less than one jeepload of garbage per day collected P300.00 per annum With one jeepload or more of garbage collected per day P600.00 per annum [C] On wholesalers, distributors or dealers of essential commodities enumerated under section 2J.02 (item c); retailers of essential commodities enumerated under section 2J.02 ( item c ), retailers of all other commodities not classified as "essential commodities": With less than one jeepload of garbage per day collected P300.00 per annum With one jeepload or more of Garbage collected per day P600.00 per annum [D] On all kinds of contractors and independent contractors or persons (natural or juridical) rendering or offering to render services for a fee and with fixed business or trade establishment; banks and other financial institutions including non-bank intermediaries, lending investors, finance and investments companies, pawnshops, moneyshops, insurance companies, stock markets, stock brokers, and dealers in securities and foreign exchange, educational plan agencies, health plan agencies, and memorial or life plan agencies. With less than one jeepload of garbage per day collected P300.00 per annum With one jeepload or more of garbage collected per day P600.00 per annum [E] All other kinds of business or trade activity with fixed business establishment: With less than one jeepload of garbage per day collected P300.00 per annum With one jeepload or more of garbage collected per day P600.00 per annum SECTION 5A.02. Exemption . Establishment that are disposing of their garbage or waste matters properly or maintaining an appropriate system of garbage disposal and having no garbage or waste matters to be collected shall be exempted from the provisions of this Article. SECTION 5A.03. Time of Payment . The annual garbage collection fee imposed in this article shall be paid in advance to the City Treasurer within the first twenty (20) days of January of every year. SECTION 5A.04. Surcharge for Late Payment . Failure to pay the fee prescribed in this Article within the time required shall subject the taxpayer to a surcharge of ten percent (10%) of the original amount of fees due, such surcharge to be paid at the same time in the same manner as the fee due. SECTION 5A.05. Administrative Provisions . The owner or operator of any business establishment shall provide within his premises a garbage can or a receptacle duly prescribed which shall be placed in front of the establishment before the time of the garbage collection. The City Health Officer shall inspect each month the business establishments concerned to find out whether garbage is properly disposed of within its premises and for other possible violation of this Article or the Sanitation Code of the Philippines. The City Health Officer shall issue the necessary rules and regulations for the proper implementation of this Article which shall be enforceable until modified, rescinded or revoked by the City Mayor. SECTION 5A.06. Penalty . Any violation of the provisions of this Article shall be punished by a fine of not less than One Thousand (P1,000.00) Pesos but not more than Five Thousand (P5,000.00) Pesos or imprisonment of not less than One (1) month but not more than Six (6) months, or both such fine and imprisonment, at the discretion of the Court. ARTICLE B Fee for the Temporary Use of Sidewalks and Alleys SECTION 5B.01. Imposition of Fee . A person who shall temporarily use or occupy the city-owned sidewalk or alley or portion thereof in connection with any construction works and other allowable purposes shall first secure a permit from the City Mayor and pay a fee of Thirty Pesos (P30.00) for every square meter, or fraction thereof, per month or fraction thereof. SECTION 5B.02. Time and Manner of Payment . The fee shall be paid to the City Treasurer upon application of the permit from the Mayor thru the City Engineer. SECTION 5B.03. Administrative Provisions . The period of occupancy and/or use of sidewalks or alleys or portion thereof shall commence from the time the permit is issued and shall terminate upon the completion of the construction works or upon cancellation of the permit thereof but shall in no case exceed three (3) months. SECTION 5B.04. Penalty . Any violation of the provisions of this Article shall be punished by a fine of not less than One Thousand Pesos (P1,000.00) but not more than Five Thousand Pesos (P5,000.00) or imprisonment of not less than One (1) month but not more than Six (6) months, or both such fine and imprisonment, at the discretion of the Court. ARTICLE C Charges for Parking SECTION 5C.01. Imposition of Fee . There shall be collected for the use of any city-owned and operated parking area, the following parking fees: Parking Fee a] Passenger Buses: Per bus, for the first four (4) hours P20.00 Per hour or fraction thereof after the first (4) hours P5.00 b] Jeepney/AUV/Vans Per unit of vehicle, for the first four (4) hours P10.00 Per hour or fraction thereof after the first (4) hours P3.00 c] Cargo Trucks Per cargo truck, for the first four (4) hours P30.00 Per hour or fraction thereof after the first (4) hours P10.00 d] Tricycle Per hour, or fraction thereof P1.00 SECTION 5C.02. Time of Payment . The fee imposed herein shall be paid to the City Treasurer or to his authorized representative upon parking thereon. SECTION 5C.03. Penalty . Any violation of the provisions of this Article shall be punished by a fine of not less than One Thousand Pesos (P1,000.00) but not more than Five Thousand Pesos (P5,000.00) or imprisonment of not less than One (1) Month but not more than six (6) months, or both such fine and imprisonment, at the discretion of the Court. ARTICLE D Rental of City Cemetery Lots SECTION 5D.01. Imposition of Fees . There shall be collected the following rental fees for a lease of five (5) years: 1] For built-in niches Bottom niche P1,600.00 Upper niche 1,500.00 2] Niche constructed over another 60.00 3] Interment in old niche 60.00 4] Lot without niche 20.00 5] Reopening of niche 30.00 6] Rental fee of burial lot consisting of the following: 9 sq.m. (3.0 m. x 3.0 m.) 450.00 10 sq.m. (4.0 m. x 2.5 m.) 500.00 For renewal every five (5) years 9 sq.m. 450.00 10 sq.m. 500.00 SECTION 5D.02. Time of Payment . The fee shall be paid to the City Treasurer upon application for a burial permit prior to the construction thereon of any structure whether permanent or temporary. SECTION 5D.03. Surcharge for Late Payment . Failure to pay the fee prescribed in this Article within the time required shall subject the taxpayer to a surcharge of ten percent (10%) of the original amount of fee due, such surcharge to be paid at the time and in the same manner as the fee due. SECTION 5D.04. Interest for Late Payment . In addition to the surcharge imposed herein, shall be imposed an interest of five percent (5%) per annum from the due date until the fee is fully paid. Where an extension of time for the payment of the fee has been granted and the amount is not paid in full prior to the expiration of the extension, the interest above-mentioned shall be collected on the unpaid amount from the date it becomes originally due until fully paid. SECTION 5D.05. Administrative Provisions . Permit to Construct . Any construction of whatever kind or nature in the public cemetery, whether temporary or perpetual use shall only be allowed upon issuance of the corresponding permit by the Mayor, upon recommendation of the City Health Officer. Renewal of Lease . In case a lessee intends to renew the lease after its termination, he must inform the City Health Officer within thirty (30) days before the expiration date of the lease, and shall pay the corresponding rental fees therefor. It shall also be the duty of the City Health Officer to prepare and submit to the City Mayor a list of the leases that are to expire five days prior to the expiration date. The City Health Officer shall send a reminder to the lessee of the expiration of his lease, two weeks prior to the expiration date of the lease. Register . The City Health Officer shall keep a registry of lease of the cemetery, together with such additional information as may be required by the Sangguniang Panlungsod. SECTION 5D.06. Penalty . Any violation of the provisions of this Article shall be punished by a fine of not less than One Thousand (P1,000.00) Pesos but not more than Five Thousand (P5,000.00) Pesos or imprisonment of not less than One (1) Month but not more than Six (6) Months, or both such fine and imprisonment, at the discretion of the Court. ARTICLE E Towing Fee SECTION 5E.01. Imposition of Fee . There shall be collected a towing fee of Five Hundred Pesos (P500.00) for the first four (4) kilometers and Two Hundred Pesos (P200.00) for every kilometer thereafter for every motor vehicle that breaks down, or is involved in a traffic accident, within this City, if it is towed thru the initiative of the City Government. SECTION 5E.02. Time of Payment . The towing fee shall be paid to the City Treasurer before the impounded vehicle is released to its owner. SECTION 5E.03. Administrative Provisions . The owner or operator of any motor vehicle that breaks down on any street within this City shall immediately take it away so that it may not cause any public nuisance or traffic hazard. In case it is involved in a traffic accident, the owner or operator shall only take it away after a police officer has conducted the necessary investigation or when the police officer conducting the investigation has given his permission to the owner or operator of said vehicle to take it away. If the owner or operator refuses or fails to take it away within a certain period of time given to him, the PNP thru its authorized representative shall abate the same by towing it to the Police Headquarters and its owner or operator shall pay the corresponding towing fee prescribed herein. SECTION 5E.04. Penalty . Any violation of the provisions of this Article shall be punished by a fine of not less than One Thousand (P1,000.00) Pesos but not more than Five Thousand (P5,000.00) Pesos or imprisonment of not less than One (1) month but not more than Six (6) months, or both such fine and imprisonment, at the discretion of the Court. ARTICLE F Terminal Fee SECTION 5F.01. Imposition of Fee . There shall be collected a terminal fee for the use of the city-owned and operated "bus and jeepney terminal" in the amount prescribed below: For buses Per day or fraction thereof, per bus P20.00 For passenger jeepneys or AUVs Per day or fraction thereof, per jeepney or AUV P10.00 SECTION 5F.02. Time of Payment . The fee imposed herein shall be paid to the City Treasurer or to his authorized representative upon entering the aforesaid terminal. SECTION 5F.03. Penalty . Any violation of the provisions of this Article shall be punished by a fine of not less than One Thousand Pesos (P1,000.00) but not more than Five Thousand Pesos (P5,000.00) or imprisonment of not less than One (1) Month but not more than six (6) months, or both such fine and imprisonment, at the discretion of the Court. CHAPTER VI General Administrative and Penal Provisions ARTICLE A Collection and Accounting of City Revenues SECTION 6A.01. Collection . The collection of City taxes, fees, charges, surcharges, interest and penalties accruing to this City shall be the responsibility of the City Treasurer or his duly authorized representatives and in no case shall it be delegated to any other non-accountable persons. Unless otherwise specifically provided in this Code, or under existing laws or decrees, the City Treasurer is authorized, subject to the approval of the City Mayor, to promulgate rules and regulations for the proper and efficient administration and collection of taxes, fees and charges imposed herein. SECTION 6A.02. Issuance of Receipts . It shall be the duty of the Treasurer or his authorized representative to issue the necessary receipt to the person paying the tax, fee or charge, indicating therein the date, amount, name of the person paying and the account for which it is paid. In acknowledging payment of local taxes, fees and charges, it shall be the duty of the City Treasurer or his deputies to indicate on the official receipt issued for the purpose, the number of the corresponding local tax ordinance. SECTION 6A.03. Record of Taxpayers . It shall be the duty of the City Treasurer, to keep the records, alphabetically arrange and open to the public inspection, the name of all persons paying City taxes, fees and charges, as far as practicable. He shall establish and keep current the appropriate tax roll, each kind of tax, fee or charge provided in this Code. SECTION 6A.04. Examination of Book of Accounts . For effective enforcement and collection of the taxes, fees and charges provided in this Code, the City Treasurer shall by himself or through any of his deputies duly authorized in writing, examine the books of accounts and other pertinent records of any person doing business within the jurisdictional limits of this City, to verify, assess and collect the true and correct amount due from the taxpayer concerned. Such examination shall be made during regular business hours, not oftener than once a year for each business establishment. Any examination conducted pursuant to the provisions of this Section shall be certified to by the examining official and such certificate shall be made of record in the books of accounts of the taxpayer concerned. SECTION 6A.05. Accounting of Collections . Unless otherwise provided in this Code and other existing laws and ordinances, all moneys collected by virtue of this Code shall be accounted for in accordance with the provisions of existing laws, rules and regulations and credited to the General Fund of this City. ARTICLE B Civil Remedies for Collection of Revenue SECTION 6B.01. Extent of City Government's Lien . Local taxes, fees, charges and other revenues constitute a lien, superior to all liens, charges or encumbrances in favor of any person, enforceable by appropriate administrative or judicial action, not only upon property or rights therein which may be subject to the lien but also upon property used in business, occupation, practice of profession or calling, or exercise of privilege with respect to which the lien is imposed. The lien may only be extinguished upon full payment of the delinquent local taxes, fees and charges including related surcharges and interests. SECTION 6B.02. Application of Civil Remedies . The civil remedies for the collection of local taxes, fees, or charges, and related surcharges and interest resulting from the delinquencies shall be: a] By administrative action through distraint of goods, chattels, or effects, and other personal property of whatever character, including stocks and other securities, debts, credits, bank accounts, and interest in, or rights to real property; and b] By judicial action either of these two (2) remedies, or both, may be pursued concurrently or simultaneously at the discretion of the City Treasurer with the approval of the Mayor. SECTION 6B.03. Distraint of Personal Property . The remedy by distraint shall proceed as follows: a] Seizure Upon failure of the person owing any local tax, fee, or charge to pay the same at the time required, the City Treasurer or his deputy may, upon written notice, seize or confiscate any personal property belonging to that person or any personal property subject to the lien in sufficient quantity to satisfy the tax, fee, or charge in question, together with any increment thereto incident to delinquency and the expenses of seizure. In such case, the City Treasurer or his deputy shall issue a duly authenticated certificate based upon the records of his office showing the fact of delinquency and the amounts of tax, fee, or charge and penalty due. Such certificate shall serve as sufficient warrant for the distraint of personal property aforementioned, subject to the taxpayer's right to claim exemption under the provisions of applicable laws. Distrained personal property shall be sold at public auction in the manner provided in this Code. b] Accounting for Distrained Goods The officer executing the distraint shall make or cause to be made an account of the goods, chattels, or effects distrained, a copy of which signed by himself shall be left either with the owner or person from whose possession the goods, chattels, or effects are taken, or at the dwelling or place of business of that person and with someone of suitable age and discretion, to which list shall be added a statement of the sum demanded and a note of the time and place of sale. c] Publication The officer shall forthwith cause a notification to be exhibited in not less than three (3) public and conspicuous places in this City, specifying the time and place of sale, and the articles distrained. The time of sale shall not be less than twenty (20) days after notice to the owner or possessor of the property as above specified and the publication or posting of the notice. One place for the posting of the notice shall be at the Office of the City Mayor. d] Released of Distrained Property upon Payment Prior to Sale If at any time prior to the consummation of the sale, all the proper charges are paid to the officer conducting the sale, the goods or effects distrained shall be restored to the owner. e] Procedure of Sale At the time and place fixed in the notice, the officer conducting the sale shall sell the goods or effects so distrained at public auction to the highest bidder for cash. Within five (5) days after the sale, the City Treasurer shall make a report of the proceedings in writing to the City Mayor. Should the property distrained be not disposed of within One Hundred Twenty (120) days from the date of distraint, the same shall be considered as sold to this City for the amount of the assessment made thereon by the committee on appraisal and to the extent of the same amount, the tax delinquencies shall be canceled. The committee on appraisal shall be composed of the City Treasurer as chairman, with a representative of COA and the City Assessor, as members. f] Disposition of Proceeds The proceeds of the sale shall be applied to satisfy the tax, including the surcharges, interests, and other penalties incident to delinquency, and the expenses of the distraint and sale. The balance over and above what is required to pay the entire claim shall be returned to the owner of the property sold. The expenses chargeable upon the seizure and sale shall embrace only the actual expenses of seizure and preservation of the property pending the sale, and no charge shall be imposed for the services of the local officer or his deputy. Where the proceeds of the sale are insufficient to satisfy the claim, other property may, in like manner, be distrained until the full amount due, including all expenses, is collected. g] Levy on Real Property After the expiration of the time required to pay the delinquent tax, fee, or charge, real property may be levied on before, simultaneously, or after the distraint of personal property belonging to the delinquent taxpayer. The City Treasurer shall prepare a duly authenticated certificate showing the name of the taxpayer and the amount of the tax, fee, or charge, and penalty due from him. Such certificate shall operate with the force of a legal execution throughout the Philippines. Levy shall be effected by writing upon said certificate the description of the property upon which levy is made. At the same time, written notice of the levy shall be mailed to or served upon the City assessor and registrar of deeds of the province who shall annotate the levy on the tax declaration and certificate of title of the property, respectively, and the delinquent taxpayer or, if he be absent from the Philippines, to his agent or the manager of the business in respect to which the liability arose, or if there be none, to the occupant of the property in question. In case the levy on real property is not issued before or simultaneously with the warrant of distraint on personal property, and the personal property of the taxpayer is not sufficient to satisfy his delinquency, the City Treasurer shall within thirty (30) days after execution of the distraint, proceed with the levy on the taxpayer's real property. A report on any levy shall, within ten (10) days after receipt of the warrant be submitted by the levying officer to the Sangguniang Panlungsod. h] 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 who fails to issue or execute the warrant of distraint or levy after the expiration of the time prescribed, or who is found guilty of abusing the exercise thereof by competent authority shall be automatically dismissed from the service after due notice and hearing. i] Advertisement and Sale Within thirty (30) days after the 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 claim and cost of sale, and such advertisement shall cover a period of at least thirty (30) days. It shall be effected by posting a notice at the main entrance of the City Hall, and in a public and conspicuous places in the barangay where the real property is located, and by publication once a week for three (3) weeks in a newspaper of general circulation in the City where the property is located. The advertisement shall contain the amount of taxes, fees or charges and penalties due thereon, and the time and place of sale, the name of the taxpayer against whom the taxes, fees, or charges are levied, and a short description of the property to be sold. At any time before the date fixed for the sale, the taxpayer may stay the proceedings by paying the taxes, fees, charges, penalties, and interests. If he fails to do so, the sale shall proceed and 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 determined by the City treasurer conducting the sale and 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. After consultation with the Sanggunian, the City Treasurer shall make and deliver to the purchaser a certificate of sale showing the proceedings of the sale, describing the property sold, stating the name of the purchaser and setting out the exact amount of all taxes, fees, charges, and related surcharges, interests, or penalties: Provided, however, that any excess in the proceeds of the sale over the claim and cost of sale shall be turned over to the owner of the property. The City Treasurer may, by a duly approved ordinance, advance an amount sufficient to defray the costs of collection by means of the remedies provided in this Code, including the preservation or transportation in case of personal property, and the advertisement and subsequent sale, in cases of personal and real property including improvements thereon. j] Redemption of Property Sold Within One (1) year from the date of sale, the delinquent taxpayer or his representative shall have the right to redeem the property upon the payment to the City Treasurer of the total amount of taxes, fees, or charges, and related surcharges, interests, or penalties from the date of delinquency to the date of sale, plus interest of not more than two percent (2%) per month on the purchase price from the date of purchase to the date of redemption. Such payment shall invalidate the certificate of sale issued to the purchaser and the owner shall be entitled to a certificate of redemption from the City Treasurer or his deputy. The City Treasurer or his deputy, upon surrender by the purchaser of the certificate of sale previously issued to him, shall forthwith return to the latter the entire purchase price paid by him plus the interest of not more than two percent (2%) per month herein provided for, the portion of the cost of sale and other legitimate expenses incurred by him, and said property thereafter shall be free from the lien of such taxes, fees, or charges, related surcharges, interests and penalties. The owner shall not be deprived of the possession of said property and shall be entitled to the rental and other income thereof until the expiration of the time allowed for its redemption. k] Final Deed of Conveyance to Purchaser In case the taxpayer fails to redeem the property as provided herein, the City Treasurer shall execute a deed conveying to the purchaser so much of the property as has been sold, free from liens of any taxes, fees, charges, related surcharges, interests and penalties. The deed shall succinctly recite all the proceedings upon which the validity of the sale depends. l] Purchase of Property by the Local Government Units for Want of Bidder In case there is no bidder for the real property advertised for sale as provided herein, or if the highest bid is for an amount insufficient to pay the taxes, fees, or charges, related surcharges, interests, penalties and costs, the City Treasurer conducting the sale shall purchase the property in behalf of this City 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 Registrar of Deeds concerned upon registration with his office of any such declaration of forfeiture to transfer the title of the forfeited property to this City without the necessity of an order from a competent court. Within one (1) year from the date of such forfeiture, the taxpayer or any of his representative, may redeem the property by paying to the City Treasurer the full amount of the taxes, fees, charges and related surcharges, interests, or penalties, and the costs of sale. If the property is not redeemed as provided herein, the ownership thereof shall be fully vested on this City. m] Resale of Real Estate Acquired for Payment of Taxes, Fees, or Charges The Sangguniang Panlungsod of this City may, by a duly approved ordinance, and upon notice of not less than twenty (20) days, sell and dispose of the real property acquired under the preceding Article at public auction. The proceeds of the sale shall accrue to the general fund of this City. n] Collection of Delinquent Taxes, Fees, Charges, or Other Impositions Through Judicial Action This City may enforce the collection of delinquent taxes, fees, charges, or other revenues by civil action in any court of competent jurisdiction, subject to the provisions of Section 194 of R.A. 7160. o] Further Distraint or Levy The remedies by distraint and levy may be repeated if necessary until the full amount due, including all expenses, is collected. p] Personal Property Exempt from Distraint or Levy The following property shall be exempt from distraint and the levy, attachment or execution thereof for delinquency in the payment of any local tax, fee, or charge, including related surcharges and interests: 1) Tools and implements necessarily used by the delinquent taxpayer in his trade or employment; 2) One (1) horse, cow, carabao, or other beasts of burden, such as the delinquent taxpayer may select, and necessarily used by him in his ordinary occupation; 3) His necessary clothing, and that of all his family; 4) Household furniture and utensils necessary for housekeeping and used for that purpose by the delinquent taxpayer, such as he may select, of a value not exceeding Ten Thousand Pesos (P10,000.00); 5) Provisions, including crops, actually provided for individual or family use sufficient for four (4) months; 6) The professional libraries of doctors, engineers, lawyers and judges; 7) One (1) fishing boat and net, not exceeding the total value of Ten Thousand Pesos (P10,000.00), by the lawful use of which a fisherman earns his livelihood; and 8) Any material or article forming part of a house or improvement of any real property. SECTION 6B.04. Periods of Assessment and Collection . Local taxes, fees, or charges shall be assessed within five (5) years from the date they became due. No action for the collection of such taxes, fees, or charges, whether administrative or judicial, shall be instituted after the expiration of such period; Provided, That taxes, fees or charges which have accrued before the effectivity of the LGC may be assessed within a period of three (3) years from the date they become due. In case of fraud or intent to evade the payment of taxes, fees, or charges, the same may be assessed within ten (10) years from discovery of the fraud or intent to evade payment. Local taxes, fees, or charges may be collected within five (5) years from the date of assessments by administrative or judicial action. No action shall be instituted after the expiration of the said period: Provided, however, That, taxes, fees, or charges assessed before the effectivity of the LGC may be collected within a period of three (3) years from the date of assessment. The running of the periods of prescription provided in the preceding paragraphs shall be suspended for the time during which: The treasurer is legally prevented from making the assessment of collection; The taxpayer requests for a reinvestigation and executes a waiver in writing before expiration of the period within which to assess or collect; and The taxpayer is out of the country or otherwise cannot be located. SECTION 6B.05. Protest of Assessment . When the City Treasurer or his duly authorized representatives finds that correct taxes, fees, or charges have not been paid, he shall issue a notice of assessment stating the nature of the tax, fee, or charge, the amount of deficiency, the surcharges, interests, and penalties. Within sixty (60) days from the receipt of the notice of assessment, the taxpayer may file a written protest with the City Treasurer contesting the assessment; otherwise, the assessment shall become final and executory. The City Treasurer shall decide the protest within sixty (60) days from the time of its filing. If the City Treasurer finds the assessment to be wholly or partly correct, he shall deny the protest wholly or partly with notice to the taxpayer. The taxpayer shall have thirty (30) days from the receipt of denial of the protest or from the lapse of the sixty-day period prescribed herein within which to appeal with the court of competent jurisdiction otherwise the assessment becomes conclusive and unappealable. SECTION 6B.06. Claim for Refund of Tax Credit . No case or proceeding shall be entertained in any Court for the recovery of any tax, fee, or charge erroneously or illegally collected until a written claim for refund or credit has been filed with the City Treasurer. No case or proceeding shall be entertained in any Court after the expiration of two (2) years from the date of the payment of such tax, fee, or charge, or from the date the taxpayer is entitled to a refund or credit. SECTION 6B.07. Questions on the Constitutionality or Legality of this Code . Any question on the constitutionality or legality of this Code may be raised on appeal within thirty (30) days from the effectivity thereof to the Secretary of Justice who shall render a decision within sixty (60) days from the date of receipt of the appeal: Provided, however, That such appeal shall not have the effect suspending the effectivity of this Code and the accrual and payment of the tax, fee, or charge levied herein: Provided, finally, That within thirty (30) days after receipt of the decision or the lapse of the sixty-day period without the Secretary of Justice acting upon the appeal, the aggrieved party may file appropriate proceedings before a Court of competent jurisdiction. ARTICLE C General Penal Provisions SECTION 6C.01. Penalty . Any person, natural or juridical, found to have violated any of the provisions of this Code not herein otherwise covered by specific penalty, or of the rules and regulations promulgated under authority of this Code, shall be punished by a fine of not less than One Thousand (P1,000) Pesos but not exceeding Five Thousand (P5,000) Pesos, or imprisonment of not less than one month but not exceeding six (6) months, or both such fine and imprisonment, at the discretion of the Court. Payment of a fine or service of imprisonment as herein provided shall not relieve the offender from the payment of the delinquent tax, fee or charge imposed under this Code. If the violation is committed by any juridical entity, the President, General Manager, or any person entrusted with the administration thereof at the time of commission of the violation, shall be held responsible or liable therefor. SECTION 6C.02. Compromise Settlement Fee . Except as provided under Section 3R.15 of Article R of this Code, the Mayor is hereby authorized to enter into an " extrajudicial " or out-of-court settlement of any offense involving violations of any provisions of this Code subject, however, to the following conditions, viz .: a] That the offense does not involve fraud; b] That the offender shall pay a compromise settlement fee of not less than Three Hundred Pesos (P300.00) but not more than Five Thousand Pesos (P5,000.00) as may be agreed upon by both parties; c] That the payment of the compromise settlement fee above mentioned shall not relieve the offender from the payment of the corresponding tax, fee or charge due from him as provided under this Code, if he is liable therefor. CHAPTER VII Final Provisions ARTICLE A Separability, Applicability, Repealing and Effectivity Clauses SECTION 7A.01. Separability Clause . If for any reason, any provision, section or part of this Code is declared not valid by a Court of competent jurisdiction or suspended by the Sangguniang Panlalawigan, such judgment shall not affect or impair the remaining provisions, sections, or parts thereof which shall remain or continue to be in full force and effect. SECTION 7A.02. Applicability Clause . All other matters relating to the impositions in this Code shall be governed by pertinent provision of existing laws and other ordinances. SECTION 7A.03. Repealing Clause . All ordinances, rules and regulations, or parts thereof, in conflict with, or inconsistent with any provisions of this Code, are hereby repealed, amended or modified accordingly. SECTION 7A.04. Effectivity . This Code shall take effect upon its approval. I HEREBY CERTIFY to the correctness of the foregoing Tax Ordinance No. 68-2000 otherwise known as " The Revised Revenue Code of Antipolo City (2000) " which was duly enacted by the Sangguniang Panlungsod during its regular session held at the City Session Hall on December 13, 2000. GABRIEL A. MARTINEZ Secretary to the Sangguniang Panlungsod ATTESTED AND CERTIFIED TO BE DULY ADOPTED: HON. AGRIPINO G. GARCIA Vice Mayor and SP Presiding Officer APPROVED: HON. ANGELITO C. GATLABAYAN City Mayor n Note from the Publisher: Copied verbatim from the official copy. Missing Section 1B.01. n Note from the Publisher: Copied verbatim from the official copy. Missing Chapter I. n Note from the Publisher: Copied verbatim from the official copy. n Note from the Publisher: Copied verbatim from the official copy. n Note from the Publisher: Copied verbatim from the official copy. n Note from the Publisher: Copied verbatim from the official copy. n Note from the Publisher: Copied verbatim from the official copy. n Note from the Publisher: Copied verbatim from the official copy. n Note from the Publisher: Copied verbatim from the official copy. n Note from the Publisher: Copied verbatim from the official copy. Missing Item I.