An Ordinance Adopting the Rate of Taxes, Fees and Charges on Certain Activities the Levying on Which was Transferred to the City of Antipolo

July 24, 1998 Excerpts from the Minutes of the Special Session of the Sangguniang Panglungsod of Antipolo, City Held at the City Session Hall on July 24, 1998 at 3:00 P.M. ANTIPOLO CITY REVENUE ORDINANCE NO. 001-98 AN ORDINANCE ADOPTING THE RATE OF TAXES, FEES AND CHARGES ON CERTAIN ACTIVITIES THE LEVYING ON WHICH WAS TRANSFERRED TO THE CITY OF ANTIPOLO WHEREAS , the Municipality of Antipolo was elevated into a component city of the Province of Rizal in a plebiscite conducted for the purpose on April 04, 1998 pursuant to Republic Act No. 8508 entitled: "An Act Converting the Municipality of Antipolo into a Component City to be known as the City of Antipolo." WHEREAS , the taxes, fees and charges on certain activities heretofore levied and collected by the province now fall within the scope of the taxing and other revenue rasing power of the city in accordance within the provisions of Section 151 of Republic Act No. 7160 as implemented in Article 237 of the Rules and Regulations Implementing the Local Government Code of 1991 (IRR); WHEREAS ,it is necessary that the rates of taxes, fees and charges on the said activities be prescribed to serve as basis of collection; NOW THEREFORE, on motion made and duly seconded, it was HTcADC BE IT ORDAINED BY THE SANGGUNIANG PANLUNGSOD IN SESSION ASSEMBLED: ARTICLE I Tax on Transfer of Real Property Ownership SECTION 1. Tax on Transfer of Real Property Ownership . There is hereby imposed tax on the sale, barter, or on any other mode of transferring ownership or title of real property at the rate of fifty percent (50%) of one percent (1%) of the total consideration involved in the acquisition of the property or of the fair market value in case the monetary consideration is not substantial, whichever is higher. For this purpose, the fair market value shall be reflected in the prevailing schedule of fair market values enacted by the Sangguniang Panlungsod. SECTION 2. Exemption . The sale, transfer or other disposition of real property pursuant to Republic Act No. 6657 shall be exempt from this tax. SECTION 3. Time of Payment of Transfer. The seller, transferor, donor, executor, or administrator shall pay the tax herein imposed within sixty (60) days from the execution of the deed or from the date of the property owner's death. SECTION 4. Surcharge and Interests. A surcharge equivalent to twenty five percent (25%) of the tax due plus interest equivalent to twelve percent (12%) per annum shall be imposed against the seller, donor, transferor, executor or administrator who shall fail to pay the tax imposed within the period provided in the preceding section. SECTION 5. Duty of the Register of Deeds, City Assessor and Notaries Public . The Register of Deeds for the City shall, before registering any deed, require the presentation of evidence of payment of transfer tax. The City Assessor shall likewise make the same requirement before canceling an old tax declaration and issuing a new one in place thereof. Notaries publish shall furnish the City Treasurer with a copy of any deed transferring ownership or title to any real property within thirty (30) days from the date of notarization. ARTICLE II Tax on Business of Printing and Publication SECTION 6. Tax on Business of Printing and Publication . There is hereby imposed a tax on the business of persons engaged in the printing and/or publication of books, cards, posters, leaflets, handbills, certificates, receipts, pamphlets, and other printed materials of similar nature at the rate of fifty percent (50%) of one percent (1%) of the gross annual receipts for the preceding year; provided, that in the case of newly started business, the tax shall be one-twentieth (1/20) of one percent (1%) of the capital investment; provided further, that 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; and provided, finally, that receipts from the printing and/or publishing of books or other reading materials prescribed by the Department of Education Culture and Sports (DECS) as school texts or references shall be exempt from the tax herein imposed. ARTICLE III Franchise Tax SECTION 7. Franchise Tax . Notwithstanding any exemption granted by any law or other special law, there is hereby imposed a tax on business enjoying a franchise at the rate of fifty percent (50%) of one percent (1%) of the gross annual receipts, which shall include both sales and sales on account realized during the preceding calendar year within the territorial jurisdiction of the City of Antipolo. It is understood that the term businesses enjoying a franchise shall not include holders of certificate of public convenience for the operation of public utility vehicles. SECTION 8. Tax on Newly Created Business . The franchise tax on newly created business shall be one-twentieth (1/20) of one percent (1%) of the capital investment; provided, that 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. The capital investment to be used as basis of the tax of a newly created business as herein provided shall be determined in the following manner: a) In the locality where the principal office of the business is located, the paid-up capital stated in the article of incorporations, or in any similar documents in case of other types of business organization or enterprise shall be considered as the capital investment; b) Where there is a branch or sales office which commence business operation during the same year as the principal office but which is located outside the territorial jurisdiction of the City, 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 local government unit where it is located; c) Where the newly created business is a branch or sales office commencing business operations at a year than that of the principal office, capital investment shall mean the total funds invested in the branch or sales office. ARTICLE IV Professional Tax SECTION 9. Annual Professional Tax . There is hereby imposed an annual professional tax on every person engaged in the exercise or practice of his profession requiring bar examination or any board or any examinations conducted by the Professional Regulation Commission (PRC) within the territorial jurisdiction of the City, in the amount provided hereunder; Provided, that when a person exercises or practices his profession in several places, he shall pay his professional tax in the place where he maintains his principal office and such payment shall entitle him to practice his profession within the City without need of paying the herein imposed: a) Lawyer, doctor of medicines, doctor of veterinary medicine, doctor of dentistry, architect and engineer P300.00 b) Nurse, Midwife and other professionals P200.00 SECTION 10. Time of Payment of Professional Tax . The professional tax shall be payable annually, on or before the thirty first (31st) day of January to the City Treasurer. Any person first beginning to practice his profession after the month of January must pay the full tax before engaging therein. SECTION 11. Duty of Professional Subject to Tax. The person subject to professional tax shall write in deeds, receipt, prescription, reports, books of accounts, plan and designs, surveys and maps, as the case may be, the number of official receipt issued to him. SECTION 12. Duty of Person Employing a Professional . Any person, natural or juridical, employing a person subject to professional tax shall require payment by the person of the tax on his profession before employment and annually thereafter. SECTION 13. Exemption. Professionals exclusively employed in the government shall be exempt from the payment of the tax herein imposed. ARTICLE V Amusement Tax SECTION 14. Amusement Tax . There is hereby imposed an amusement tax on proprietors, lessees or operators of theaters, cinemas, concert halls, circuses, boxing stadia, cockpits, or other places of amusement at a rate equivalent to thirty percent (30%) of the gross receipts from admission. SECTION 15. Time and Manner of Payment. The amusement tax imposed herein shall be paid to the City Treasurer by the person liable therefor within five (5) days from receipt of admission; Provided, that in the case of theaters or cinemas, the amusement tax shall be paid within five (5) days from the end of every quarter and provided further, that in the case of theaters and cinemas, the tax shall first be deducted and withheld by their proprietors, lessees, or operators and remitted to the City Treasurer within the period prescribed before the gross receipts are divided between proprietors, lessees, or operators and the distributors of the cinematographic films. DETACa SECTION 16. Surcharge and Interests . A surcharge equivalent to five percent (5%) of the tax due plus interest equivalent to twelve percent (12%) per annum shall be imposed against the proprietors, lessees, or operators who shall fail to pay the tax imposed within the period provided in the preceding section. SECTION 17. Exemption . The holding of operas, concerts, dramas, recitals, paintings and art, exhibitions, flower shows, musical program, literary and oratorical presentations except pop, rock or similar concerts shall be exempted from the payment of amusement tax subject to the guidelines issued by the Department of Finance (DOF). ARTICLE VI Tax on Delivery Truck or Van SECTION 18. Annual Fixed Tax for Delivery Trucks or Vans . There is hereby imposed on 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 to sales outlets, or consumers, whether directly or indirectly, within the City, the amount of Five Hundred Pesos (P500.00);Provided, that the manufacturers, producers, wholesalers, dealers and retailers taxed under this Section shall be exempt from the tax on peddlers imposed in existing ordinances of the City. ARTICLE VII Repealing Clause SECTION 19. Repealing Clause. This ordinance shall repeal, amend and/or otherwise modify the provisions of any ordinance, rules or regulations inconsistent herewith. ARTICLE VIII Effectivity SECTION 20. Effectivity . This Ordinance shall take effect fifteen (15) days after publication. Unanimously Approved, Special Session, July 24, 1998. CERTIFICATION I hereby certify to the correctness of the foregoing ordinance. (SGD.) GABRIEL A. MARTINEZ, JR. City Secretary ATTESTED: LORENZO M. ZAPANTA Councilor CELESTINO M. GATLABAYAN Councilor DANILO O. LEYBLE Councilor ANTONIO O. MASANGKAY Councilor SERAFIN M. ALVARAN Councilor EUFRACIO M. TAPALES Councilor CORAZON C. BRAGA Councilor EVELYN S. QUERUBIN Councilor HUMBERTO M. BAUTISTA Councilor TROADIO L. REYES Councilor (SGD.) PABLO S. OLDAN, JR. Councilor ESPERANZA L. GARCIA Councilor SOFRONIO O. GATLABAYAN ABC President RONALD R. BARCENA SK Fed. President-Absent AGRIPINO G. GARCIA Vice Mayor/Presiding Officer APPROVED: ANGELITO C. GATLABAYAN City Mayor