Bacolod City Revenue Code

November 11, 2011 BACOLOD CITY ORDINANCE NO. 565-11 AN ORDINANCE APPROVING THE REVISED LOCAL REVENUE CODE OF BACOLOD CITY TABLE OF CONTENTS CHAPTER ONE General Provisions ARTICLE 1 Section 1. Title Section 2. Scope Section 3. Definition of Terms ARTICLE 2 Rules of Construction Section 4. General Rules CHAPTER TWO Real Property Tax ARTICLE 3 Levies on Real Property Section 5. Real Property Subject to Tax Section 6. Exemption from Real Property Tax ARTICLE 4 Rate of Levy Section 7. Rate of Levy ARTICLE 5 Special Levies on Real Property Section 8. Additional Levy on Real Property for the SEF ARTICLE 6 Collection of Real Property Tax Section 9. Collection of Tax Section 10. Disposition of Proceeds Section 11. Collection Remedies Section 12. Filling Fee The Bacolod City Board of Assessment Appeals Section 13. Administrative Provisions Section 14. Special Provisions Section 15. Penal Provisions CHAPTER THREE Tax on Business ARTICLE 7 Imposition and Time of Payment Section 16. Imposition of Tax Section 17. Time of Payment Section 18. Payment of Taxes for Several Business Section 19. Surcharges and Interest on Unpaid Taxes, Fees or Charges Section 20. Presumptive Income Level ARTICLE 8 Situs of the Tax Section 21. Situs of the Tax ARTICLE 9 Voluntary Closure of Business Section 22. Retirement of Business CHAPTER FOUR Other Taxes ARTICLE 10 Tax on Transfer of Real Property Ownership Section 23. Imposition of Tax Section 24. Administrative Provisions Section 25. Time of Payment Section 26. Exemption for Payment of Transfer Tax ARTICLE 11 Tax on Business of Printing and Publication Section 27. Imposition of Tax Section 28. Exemption Section 29. Time of Payment ARTICLE 12 Franchise Tax Section 30. Imposition of Tax Section 31. Coverage cSEaTH Section 32. Situs of the Tax Section 33. Administrative Provisions Section 34. Time of Payment ARTICLE 13 Tax on Quarry Resources Section 35. Imposition of Tax Section 36. Time of Payment Section 37. Distribution of Proceeds ARTICLE 14 Amusement Tax on Admission Fees Section 38. Imposition of Tax for Amusement Places & Activities Section 39. Exemptions Section 40. Administrative Provisions ARTICLE 15 Professional Tax Section 41. Imposition of Tax Section 42. Payment of Tax Section 43. Administrative Requirements Section 44. Exemption Section 45. Time of Payment ARTICLE 16 Annual Fixed Tax on Delivery and Service Motor Vehicles Section 46. Imposition of Tax Section 47. Time of Payment Section 48. Administrative Provision ARTICLE 17 Community Tax Section 49. Imposition of Tax Section 50. Place of Payment Section 51. Time of Payment Section 52. Community Tax Certificate Section 53. Distribution of Proceeds Section 54. Administrative Provisions Section 55. Requirements for Business Operators and Administrative Officers of Government Offices Section 56. Penalties for Delinquency ARTICLE 18 Tax on Transportation Business Section 57. Imposition of Tax Section 58. Payment of Tax CHAPTER FIVE Regulatory and Services Fees ARTICLE 19 Fees for Sealing and Licensing of Weights and Measures Section 59. Imposition of Fees Section 60. Payment of Fees and Surcharges Section 61. Exemptions Section 62. Administrative Provisions Section 63. Fraudulent Practices Relative to Weights and Measures and Corresponding Penalties Section 64. Administrative Penalties ARTICLE 20 Mayor's Permit Fees on Business Section 65. Administrative Provisions Section 66. Payment of Permit Section 67. Issuance of Permit Section 68. Renewal of Permits DcSACE Section 69. Posting or Display to Public View Section 70. Pre-requisites of Law, Strict Compliance Section 71. Barangay Clearance Section 72. Non-Issuance of Permit Section 73. Revocation of Permits Section 74. Separate Permit on Different Kinds of Business Section 75. Issuance of Certified Copy and Amendment of Permits Section 76. Abandonment or Closure of Business Section 77. Retirement of Business Section 78. Death of a Permitee Section 79. Inspection of Business Establishments Section 80. Rate of Business Permit Fee Section 81. Time of Payment ARTICLE 21 Special Permit to Sell/Serve Liquor Section 82. Liquor Permit Section 83. Application/Filing Fee Section 84. Special Permit Fee for Selling/Serving Liquor During Prohibited Time Section 85. Time of Payment ARTICLE 22 Special Permit to Sell Tobacco and/or Cigarettes Section 86. Payment of Fees Section 87. Time of Payment ARTICLE 23 Building and Other Construction Permit Fees Section 88. Administrative Provision ARTICLE 24 Fees for the Reproduction of CPDO Doc. ARTICLE 25 Sanitary Inspection and Health Certificate Fees Section 89. Sanitary Inspection Fees Section 90. Health Certificate Fee ARTICLE 26 Police Clearance Fees Section 91. Police Clearance Fees Section 92. Exemption Section 93. Payment of Fees ARTICLE 27 Processing Fees for Subdivision & Condo Projects/Activities Section 94. Imposition of Fees Section 95. Review of Plans ARTICLE 28 Zoning and/or Locational Clearance Fees Section 96. Imposition of Fees Section 97. Application and Certification Section 98. Payment of Fees ARTICLE 29 Excavation Permit Fees Section 99. Imposition of Fees Section 100. Filing of Application Section 101. Conditions for Permit Section 102. Exercise of Supervision Section 103. Excavation Affecting Adjoining Properties Section 104. Excavation Affecting Adjoining Structures Section 105. Appropriate Markers and Guards Section 106. Insertion Prohibited Section 107. Public City Streets/Road, Passageways, & Sidewalks Section 108. Time of Payment and Surcharge for Late Payment Section 109. Administrative Fines Section 110. Escalation Clause Section 111. Revocation of Permits Section 112. Penalties ARTICLE 30 Civil Registry Fees Section 113. Imposition of Fees Section 114. Time of Payment Section 115. Exemption ARTICLE 31 Cemetery Fees Section 116. Cemetery Fees Section 117. Time of Payment ARTICLE 32 Secretary's Fees Section 118. Imposition of Fees Section 119. Time of Payment ARTICLE 33 Mayor's Permit Fees for Signs, Signboards, Billboards and Advertisements Section 120. Imposition of Fee Section 121. Time of Payment Section 122. Requirements ARTICLE 34 Special Permit Fees for the Operation of Cockpits Section 123. Application Section 124. Imposition of Fees Section 125. Time of Payment ARTICLE 35 Permit Fees for Firing Range Section 126. Imposition of Fees Section 127. Administrative Provisions Section 128. Time of Payment ARTICLE 36 Special Permit Fees for Cold Storage and Ice Plant Section 129. Imposition of Fees Section 130. Time of Payment ARTICLE 37 Special Permit Fees for Lumberyards Section 131. Imposition of Fees Section 132. Time of Payment ARTICLE 38 Special Permit Fees for Storage and Sale of Flammable, Combustible, or Solid Substances Section 133. Imposition of Fees Section 134. Time of Payment ARTICLE 39 Tourism Fees Section 135. Registration ARTICLE 40 Fire Inspection Fee Section 136. Imposition of Fees Section 137. Time of Payment Section 138. Administrative Provisions ARTICLE 41 Emission Test Fee Section 139. Imposition of Fees Section 140. Time of Payment ARTICLE 42 Other Regulatory Fees Section 141. Bicycle and Pedicab Registration Fee Section 142. Hunting Permit Fee Section 143. Special Permit Fees for Parades, Advertising, Firecrackers/Pyrotechnics, Carnivals & Amusement Devices ARTICLE 43 Fees for Bidding Documents Section 144. Rates of Procurement Documents Section 145. Nature of Fees Section 146. Reporting of Collections Section 147. Distribution of Proceeds ARTICLE 44 Fees for Services Rendered by the Assessor's Office Section 148. Imposition of Fees Section 149. Administrative Provision ARTICLE 45 Registration and Transfer Fees on Large Cattle Section 150. Definition Section 151. Imposition of Fee cCAIES Section 152. Time and Manner of Payment Section 153. Administrative Provisions Section 154. Applicability Clause CHAPTER SIX User Charges ARTICLE 46 Pay Parking Charges Section 155. Imposition of Fees Section 156. Manner of Payment & Issuance of Parking Tickets ARTICLE 47 Stalled Vehicle Towing Charge Section 157. Deputies of the Traffic Bureau of the Bacolod City Police Dept. Section 158. Imposition of Fees Section 159. Fines Section 160. Impounding Charge ARTICLE 48 Fishing Vessels Section 161. Registration Fees and Other Charges Section 162. Penalty ARTICLE 49 Fees for the Use of Government Facilities Section 163. Rate of Charges CHAPTER SEVEN Tricycle Regulatory Fees ARTICLE 50 Tricycle Regulatory Fees Section 164. Tricycles ARTICLE 51 Garbage Service Charges Section 165. Rate of Charges CHAPTER EIGHT Share of Bacolod City Government from the National Wealth ARTICLE 52 General Provisions Section 166. Definition of National Wealth Section 167. Share in the Proceeds from the Development and Utilization of the National Wealth Section 168. Amount of Share of Bacolod City Government Section 169. Share of Bacolod City Government from any Government Agency or Government-owned or Controlled Corporation ARTICLE 53 Remittance and Management of City Share Section 170. Remittance of the Share of Bacolod City Gov't. Section 171. Examination of Books of Accounts Section 172. Development and Livelihood Projects CHAPTER NINE General Administrative and Penal Provisions ARTICLE 54 Collection and Accounting of City Revenues Section 173. Tax Period and Manner of Payment Section 174. Accrual of Tax Section 175. Time of Payment Section 176. Surcharge and Interest on Unpaid Taxes, Fees or Charges Section 177. Interest on Other Unpaid Revenues Section 178. Collection of Local Revenue by the City Treasurer Section 179. Examination of Books of Accounts and Pertinent Records of Business by the City Treasurer Section 180. Posting of Cash Bond Section 181. Record of Taxpayer ARTICLE 55 Civil Remedies for Collection of Revenue Section 182. City Government's Lien Section 183. Civil Remedies Section 184. Distraint of Personal Property Section 185. Levy on Real Property Section 186. Penalties for Failure to Issue and Execute Warrant ARTICLE 56 Miscellaneous Provisions Section 187. Publication of the Revenue Code Section 188. Public Dissemination of this Code Section 189. Withdrawal of Tax Exemption Privileges ARTICLE 57 General Provisions Section 190. Penalty CHAPTER TEN Final Provisions Section 191. Separability Clause Section 192. Applicability Clause Section 193. Repealing Clause Section 194. Effectivity THCASc Be it ordained by the Sangguniang Panlungsod of the City of Bacolod in session assembled, that: CHAPTER ONE General Provisions ARTICLE 1 Title, Scope and Definition of Terms SECTION 1. Title. This Code shall be known as the Bacolod City Revenue Code , as amended. SECTION 2. Scope. This Code shall govern the taxing powers of Bacolod City. SECTION 3. Definition of Terms. Actual Use the purpose for which the real property is principally or predominantly utilized by the person in possession thereof. Amusement Places are establishment devoted to pleasurable diversion and entertainment. They include places of recreation, relaxation, avocation, pastime and fun. Assessed Value the fair market value of the real property multiplied by the assessment level. It is synonymous to taxable value. Assessment the act or process of determining the value of a real property, or portion thereof subject to tax, including the discovery, listing, classification, and appraisal property. Assessment Level the percentage apply to the market value of a real property to determine its assessed or taxable value. Building all kinds of structure more or less permanently attached to a piece of land excluding those, which are merely superimposed in the soil. Business trade or commercial activity regularly engaged in as a means of livelihood or for profit. Calibration shall herein refer to the act, method, or process of (1) testing the accuracy of a dispensing pump meter in delivering gasoline; or (2) measuring that the actual quantity of gas being dispensed is within the tolerable minimum quantity as determined under Department of Energy (DoE) Rules and Circulars. Charges income derived by the City government in its proprietary functions such as stall rentals, hospital charges, waste and collection disposal fees, transportation fares and sale of goods. Civil Remedies remedies in the collection of delinquent taxes either by distraint of personal property, levy on real property, cancellation of business permits or by judicial actions. Contractor any person, natural or juridical, not subject to professional tax 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 definition, the term "contractor" shall include general engineering, general building and specialty contractors as defined under applicable laws; filling, demolition and salvage works contractors; proprietors of mine drilling apparatus; persons engage in the installation of water system, and gas or electric light, heat or power; proprietors or operators of smelting plants; engraving, planting, and plastic lamination establishments for repairing, repainting, upholstering, washing or greasing of vehicles, heavy equipment, vulcanizing, recapping and battery charging; proprietors or operators of furniture shops and establishments for planning or surfacing and recutting of lumber, and sawmills under contract to saw or cut logs belonging to others; proprietors or operators of dry cleaning or dyeing establishments; steam laundries and laundries using washing machines; proprietors or owners of shops for the repair of any kind of mechanical and electrical devices, instruments, apparatus, or furniture and shoe repairing by machine or any mechanical contrivance; proprietors or operators of tailor shops, dress shops, milliners and hatters, beauty parlors, barbershops; massage clinics, sauna, Turkish and Swedish baths, slenderizing and body building saloons and similar establishments; photographic studios; funeral parlors, proprietors or operators of arrastre and stevedoring, warehousing, or forwarding establishments; master plumbers; smiths; and house or sign painters; publisher except those engaged in the publication or printing of any newspaper, magazine, 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; bookbinders and lithographers; business agents, private detective or watchman agencies, commercial and immigration brokers, and cinematographic film owners; lessors and distributors, proprietors or operators of establishments or lots for parking purposes, indentors, and private hospitals; photo developing services; advertising services; and seminar, training and other teaching services (other offered by educational institutions). aHTEIA Dealer one whose business is to buy and sell any commodity of value. Economic Life the estimated period over which it is anticipated that a machinery or equipment may be profitably utilized. Fair Market Value the price at which a real property or commodity may be sold by a seller who is not compelled to sell and be bought by a buyer who is not compelled to buy. Fee a charge fixed by law or ordinance for the regulation or inspection of a business activity or the services of a public office. Franchise a special privilege affecting public interest, which is conferred upon private persons or corporations by the Congress of the Philippines, national franchising offices or the Sangguniang Panlungsod under such terms and conditions as the granting authority may impose in the interest of public welfare, security, and safety. Gross Receipts of Sales the total amount of money or its equivalent representing the contract price, compensation or service fee, including the amount charged on 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 returns, excise tax and value-added tax. Hawker Offering goods for sale by calling out in the street, road-side vendors selling merchandise. Improvement a valuable addition made to a real property or an amelioration in its condition, amounting to more than a mere repair or replacement of parts involving capital expenditures and labor, which is intended to protect or enhance its value, beauty or utility or to adapt it for new or other purposes. Lien a charge upon real or personal property for the satisfaction of some debt or duty ordinarily arising by operation of law. Liquor an alcoholic beverage or drinks, wherein water is steeped with malt. Machinery machines, equipment, mechanical contrivances, instruments, appliances or apparatus which may or may not be attached, permanently or temporarily, to the real property. It includes the physical facilities for production, the installations appurtenant service facilities, those which are mobile, self-powered or self-propelled, and those not permanently attached to the real property which are actually, directly, and exclusively used to meet the needs of the particular industry, business or activity and which by their very nature and purpose are designed for, or necessary to its manufacturing, mining, logging, commercial, industrial or agricultural purposes. It includes machinery in residential property. Manufacturer any person who, by physical or chemical process, alters the exterior texture or form or inner substance of any raw material or manufactured product in such manner as to prepare it for special use or uses to which it could have not 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 of industry, or who by any such process, combines any such raw material or manufactured or partially manufactured products with other materials or products of the same or 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 products in their original condition could not have been put, and who in addition, alters such raw material or manufactured or partially manufactured products, or combines the same to produce such finished products for the purpose of their sale or distribution to others and not to his own use or consumption. Motor Vehicle any vehicle including its attachments propelled by any power other than muscular power designed to run on public roads, used mainly for transportation. Occupation one's regular business or employment, or an activity, which principally takes up one's time, thought and energy. It includes any calling, business, trade, or vocation but excludes profession requiring government examination or undertaking. Operator the owner, manager, administrator, or any other person who operates or is responsible for the operation of a business establishment or undertaking. Peddler any person, who, either for himself or on commission. Travels from place to place and sells his goods or offers or sell and deliver the same. Whether a peddler is a wholesale peddler or a retail peddler of a particular commodity shall be determined from the definition of wholesale or retail dealer as provided in this Chapter. Profession a calling which requires the passing of an appropriate government board or bar examination, such as the practice of law, medicine, public accountancy, engineering, etc. Public Market place where fresh fruits or items for food or other commodities are sold. It may be established or operated by the City Government or by a franchise granted by the Sangguniang Panlungsod to private persons. The public market area may include stalls where goods may be sold to public, loading and unloading spaces and parking areas for vehicles. Public Utility electric power generating and distributing systems, road, rail, air, and water transport, postal, telegraph and radio communications, and water companies, characterized by large investments because their optimum scale is huge. They are natural monopolies whose prices, profits and efficiency are not subject to competitive checks, and they provide essential services to industries and constituents. The operations of public utilities are granted through special laws or ordinances. ICacDE Real Property land, building, machinery and other improvements temporarily or permanently attached to the real property that forms part of the land. Residential Property real property principally devoted to habitation. Replacement or Reproduction Cost the cost that would be incurred on the basis of current prices, in acquiring an equally desirable substitute property or the cost of reproducing a new replica of the property on the basis of current prices with the same or closely similar materials. Retail sale where the purchaser buys the commodity for his own consumption, irrespective of the quantity of the commodity sold. Retail Outlet refer to a gasoline station, outlet, facility, or business establishment, which sells or dispenses gas directly to individual end user/s or to the public. Secretary's Fees fees collected for services rendered for verification and/or issuance of records and documents on file in the various offices of the City government. Shopping Centers business establishments which may include groceries, appliance, refrigerated or non-perishable goods, amusement activities, movie houses, fitness centers, clothing apparel, home furnishing, etc., housed in one building or several buildings. It may be operated by one person or by different persons renting spaces in the complex. Warehouse any building or portion thereof where goods, wares, merchandise, articles of other personal property are received and stored. A warehouse that accepts orders or issues sales invoices shall be considered a branch or sales office. Wholesale sale where the purchaser buys the commodities for resale, regardless of the quantity of the transaction. ARTICLE 2 Rules of Construction SECTION 4. General Rules. In constructing the provisions of this code, the following rules of construction shall be observed unless otherwise inconsistent with the manifest intent of the said provisions, or when applied would lead to absurd or highly improvable results. a) Common and Technical Words All words and phrases shall be construed and understood according to the common and approved usage of the language. But technical words that may have required a peculiar or appropriate meaning or that which defined in this code shall be construed and understood according to such technical, peculiar, appropriate meaning or as defined. b) Gender and Number Every word in this Code importing the masculine gender shall extend to both a male and female. Every word importing the singular number shall likewise be applicable to several persons or things and every word importing the plural number shall likewise apply to one person or thing. c) Computation of Time The time in which any act is to be done as provided in this Code or in any rule or regulation issued pursuant to the provisions thereof, when expressed in days, shall be computed by excluding the first day including the last day, except if 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, and sections in this code, unless otherwise specified. e) Conflicting Provisions of Chapters or Articles If the provisions of different chapters or articles contravene each other, the provision of each chapter or article shall prevail as to specific matters and questions involved therein. f) Conflicting Provisions of Sections If the provisions of different sections in the same chapter or article conflict with each other, the provisions of the section which is last in point or sequence shall prevail. CHAPTER TWO Real Property Tax ARTICLE 3 Levies on Real Property SECTION 5. Real Property Subject to Tax. All real properties such as lands, buildings, machineries, and other improvements located in Bacolod City. SECTION 6. Exemption from Real Property Tax. The following are exempted from payment of the 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 a consideration or otherwise to a taxable person; b) Charitable institutions, churches, parsonages or convents appurtenant thereto, mosques, non-profit or religious cemeteries and all lands, buildings, and improvements actually, directly, and exclusively used for religious, charitable or educational purposes; c) All machineries and equipment that are actually, directly and exclusively used by local water districts and government-owned or controlled corporations engaged in the generation, supply and distribution of water and electric power; AaSHED d) All real properties owned by duly registered cooperative as provided under RA 6938; and e) Machinery and equipment used for pollution control and environmental protection. f) Qualified investors under City Ordinance No. 323, series of 2002. Except as provided herein, any exemption from payment of real property tax previously granted to, or presently enjoyed by, all persons, whether natural or juridical, including all government-owned or controlled corporations are hereby withdrawn upon the effectivity of this Code. ARTICLE 4 Rate of Levy SECTION 7. Rate of Levy. There is hereby imposed a basic tax of ONE AND SIXTY FIVE PERCENT (1.65%) on the assessed value of all real properties except buildings and other structures with fair market value not exceeding ONE HUNDRED SEVENTY-FIVE THOUSAND (Php175,000.00) Pesos, as determined by the City Assessor. ARTICLE 5 Special Levies on Real Property SECTION 8. Additional Levy on Real Property for the Special Education Fund (SEF). There is hereby imposed an annual tax of ONE PERCENT (1%) on the assessed value of the residential and non-residential property in addition to the residential basic real property tax. The proceeds thereof shall exclusively accrue to the Special Educational Fund (SEF). ARTICLE 6 Collection of Real Property Tax SECTION 9. Collection of Tax. a) The collections of the real property tax with interest thereon and related expenses, and the enforcement of the remedies provided in this Code or any applicable laws should be the responsibility of the City Treasurer. b) Date of Accrual of Tax The basic and additional real property taxes shall accrue on the first (1st) day of January and from that date it shall be superior to any other lien, mortgage, or encumbrance of any kind whatsoever and shall be extinguished only upon the payment of the delinquent tax. The same may, however, at the discretion of the taxpayer, be paid without penalty in four (4) equal installments, the first installment, on or before March thirty-one (31); the second installment on or before June thirty (30); the third installment on or before September thirty (30); and last installment on or before December thirty (31), * except the special Ordinance by the Sangguniang Panlungsod. c) Collection of Basic and Additional Real Property Tax The basic tax and additional real tax shall be collected together. Payment of real property taxes shall be applied to prior years' delinquencies, interest and penalties, if any, and only after said delinquencies are settled shall payments be credited to the current period. d) Tax Discount for Advanced and Prompt Payment of Real Property Tax If the basic real property tax and the additional tax accruing to SEF are paid in full and in advance within the prescribed period of payment, the taxpayer shall be granted a discount of TEN PERCENT (10%) while payment made in advance for succeeding years shall entitle the taxpayer to a discount of TWENTY PERCENT (20%) of the annual tax due. e) Interest on Unpaid Real Property Tax Failure to pay the basic real property tax or any other tax levied under the Chapter upon the expiration of the periods provided in item (b), or when due, as the case may be, shall subject the taxpayer to the payment of interest at the rate of TWO PERCENT (2%) per month of the unpaid amount or fraction thereof, until the delinquent tax shall have been fully paid. Provided, however, that in no case shall the total interest on the unpaid tax or portion thereof exceed thirty-six (36) months. SECTION 10. Disposition of Proceeds. The proceeds of the real property tax, including interest thereon, and proceeds from the use, lease or disposition, sale or redemption of property acquired at public auction in accordance with the provisions of this Chapter shall be distributed as follows: a) SEVENTY PERCENT (70%) shall accrue to the general fund of the city. b) THIRTY PERCENT (30%) shall be distributed among the component barangays of the city in the following manner: 1) FIFTY PERCENT (50%) shall accrue to the barangay where the property is located. 2) FIFTY PERCENT (50%) shall accrue equally to all component barangays of the City. The share of each barangay shall be released, without need for any further action, from whatever source, directly to the Barangay Treasurer on a quarterly basis within five (5) days after the end of each quarter except on the last quarter where the release shall be within 5 days at the beginning of each month and shall not be subjected to any lien and holdback for whatever purposes. The proceeds of the additional property tax accruing to Special Education Fund shall automatically be released to the City School Board which shall be spent in accordance with Sec. 272 of the 1991 Local Government Code as follows: That the proceeds shall be allocated for the operation and maintenance of public schools, construction and repair of school buildings, facilities and equipment, educational research, purchase of books and periodicals, and sports development as determined and approved by the City School Board. SECTION 11. Collection Remedies. The collection of delinquent taxes under this Chapter shall be enforced by administrative action through levy on real property or judicial action. A. Levy on Real Property The following procedures shall be followed in instituting a levy: 1) Whenever a taxpayer fails to pay the basic real property tax of any other tax levied under this Chapter after the expiration of the time required for payment, the real property subject to tax may be levied upon through the issuance of a warrant on or before or simultaneously with the institution of the civil action before the proper court for the collection of the delinquent tax. When issuing a warrant of levy, the City Treasurer shall prepare a duly authenticated certificate showing the name of the delinquent owner of the property or person having legal interest therein, the description of the property, the amount of tax due, and the interest thereon. The warrant shall be mailed to or served upon the delinquent owner of the delinquent property or person having legal interest therein, or in case he is out of the country or cannot be located, to the administrator or occupant of the property. 2) Copy of the warrant shall be furnished to the City Assessor and the Register of Deeds who shall annotate the levy on the declaration and on the certificate of title of the property, respectively. CSaITD 3) A report on the levy shall be submitted to the City Mayor and Sangguniang Panlungsod within ten (10) days after receipt of the warrant by the owner of the property or person having legal interest thereon. 4) Within thirty (30) days after service of warrant of levy, the City Treasurer shall advertise for sale or auction the property or a usable portion thereof as may be necessary to satisfy the tax delinquency and expenses of sales. The advertisement shall be effected by posting a notice at the main entrance of the City Hall Building and in publicly accessible and conspicuous place and in the 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 Bacolod City. The advertisement shall specify the amount of the delinquent tax, the interest due thereon and expenses of sale, the day and place of sale the name of the owner of the real property or person having legal interest therein, and a description of the property to be sold. At any time before the day fixed for the sale, the owner of the real property or person having legal interest therein may stay the preceding by paying the delinquent tax, the interest due thereon, and the expenses of sale. The sale shall be held either at the entrance of the New Government Center, or on the property to be sold, or at any other place as specified in the notice of sale. The City Treasurer may, by Ordinance duly approved, advance an amount sufficient to defray the cost of collection through the remedies provided in this Chapter, including the expenses of advertisement and sale. 5) Within thirty (30) days after the sale, the City Treasurer shall make a report to the City Mayor and the Sangguniang Panlungsod and which shall form part of his records. The City Treasurer shall likewise prepare and deliver to the purchaser a certificate of sale which shall contain the name of the purchaser, description of the property sold, and the amount of delinquent tax and interest thereon, expenses of the sale, and a brief description of the proceedings. 6) Any excess over and above what is required to pay the entire obligation shall be remitted to the owner of the property or person having legal interest thereon. 7) Within one (1) year from the date of annotation of the sale of the property at the proper registry the owner of the delinquent real property or person having legal interest therein, or his representative, shall have the right to redeem the property by paying to the City Treasurer the amount of the delinquent tax, including interest due thereon, and the expenses of sale plus interest of two percent (2%) per month on the purchase price from the date of sale to the date of redemption. Such payment shall invalidate the certificate of sale issued to the purchaser and the delinquent property or person having legal interest therein shall be entitled to a certificate of redemption, which shall be issued by the City Treasurer. 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 City Treasurer upon receipt from the purchaser of the certificate of sale shall forth with return to the latter the entire amount paid by him plus interest of TWO PERCENT (2%) per month. Thereafter, the property shall be free from the lien of such delinquent tax, interest due thereon and expenses of sale. 8) In case the owner or person having legal interest therein fails to redeem the delinquent property as provided herein, the City Treasurer shall purchase said property free from lien of the delinquent tax, interest thereon and expenses of sale. The deed shall briefly state the proceedings upon which the validity of the sale rests. 9) In case there is no bidder for the real property advertised for sale as provided herein, or if the highest bid is for an amount insufficient to pay the real property tax and the related interest and cost of sale, the City Treasurer conducting the sale shall purchase the property in behalf of the City Government to satisfy the claim and within two (2) days thereafter shall make a report of this proceeding which shall be reflected upon the records of this office. It shall be the duty of the Register of Deeds upon registration with his office of any such declaration of forfeiture to transfer the title of the forfeited property to the City Government without a necessity of an order from a competent court. aSTAIH Within one (1) year from the date of such forfeiture, the taxpayer or any of his representatives may redeem the property by paying to the City Treasurer the full amount of the real property tax and the related interest and the cost of sale. If the property is not redeemed as provided herein, the ownership thereof shall be fully vested to the City. 10) The City Government shall reimburse the shares of the barangays and the equivalent amount of additional taxes and interest due to the City School Board within one (1) month after the subject delinquent real property is forfeited in favor of the City Government. 11) The City Government through an Ordinance may sell and dispose of the real property acquired under this Section at public auction. 12) 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 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 proceedings shall be dismissed from the service. B. Collection through Judicial Action The City Government may likewise enforce collection of real property taxes by civil action in any court of competent jurisdiction. Pursuant to Sec. 280 of Republic Act No. 7160, all court actions, criminal or civil instituted at the instance of the City Treasurer or City Assessor shall be exempted from payment of court and sheriff fees. C. Periods within which to collect Real Property Taxes The City Government may enforce the collection of real property taxes and any other tax levied under this chapter within five (5) years from the date they become due. No action for collection of tax whether administrative or judicial may be instituted after the expiration of such period. In case of fraud or intent to evade payment, such action may be instituted for collection of the same within (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 therein requests for reinvestigation and executes 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 therein is out of the country or otherwise cannot be located. SECTION 12. Filing Fee. The Bacolod City Board of Assessment Appeals. Any owner or person having legal interest in the property who is not satisfied with the action of the City Assessor in the assessment of his property may, within sixty (60) days from the date of receipt of the written notice of assessment, appeal to the Bacolod City Board of Assessment Appeals by filing a petition under oath in the form prescribed for the purpose and upon payment of a filing Fee of One Hundred Pesos (100.00). The Bacolod City Board of Assessment Appeals shall act on the appeal of the assessment in accordance with the provisions of Chapter 3, Book II, and Title Two of the Local Government Code of 1991. SECTION 13. Administrative Provisions. A. On the appraisal and assessment of real property. 1) Appraisal of real property. All properties whether taxable or exempt, shall be appraised at the current and fair market value prevailing in the City in accordance with the rules and regulations promulgated by the Department of Finance for the classification, appraisal and assessment of real property pursuant to the provisions of the 1991 Local Government Code. 2) Declaration of real property by the owner or administrator. It shall be the duty of all persons, natural or juridical owning or administering real property, including the improvements, within Bacolod City, or their duly authorized representatives, to prepare, or cause to be prepared, and file with the City Assessor, a sworn statement declaring the true value of their property, 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 City Assessor or his deputy to identify the same for declaration of real property herein referred to shall be filled with the City Assessor once every three (3) years during the period from January first (1st) to June thirtieth (30th) commencing from calendar year 1994. cDIHES For this purpose, the City Assessor shall use the standard form known as the 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. 3) Administrative Penalty. Failure to file the required sworn declaration of property values on the prescribed period, a penalty of fifty pesos (50.00) shall be imposed against the declarant for each and every tax declaration. 4) Duty of person acquiring real property or making improvement thereon. (a) It shall be the duty of any person, or any authorized representative, acquiring any real property situated in Bacolod City or making any improvement on the real property, to prepare, or cause to be prepared, and 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 or upon completion or occupancy of the improvement, whichever comes first. (b) 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 improvements within sixty (60) days after: 1) the date of a duly notarized final deed of sale, contract, or other deed of conveyance covering the subject property executed between the contracting parties, 2) the date of completion or occupancy of the newly constructed building, house, or improvement whichever comes first; and (3) 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 first. (c) In the case of machinery, the sixty (60)-day period for filing the required sworn declaration of property values shall commence on the date of installation thereof. For this purpose, the City Assessor may secure certification from the City Engineer. 5) Declaration of real property by the City Assessor. (a) When any person, natural or juridical, by whom real property is required to be declared refuses or fails for any reason to make such declaration within the time prescribed, the City Assessor shall himself declare the property in the name of the defaulting owner, and shall assess the property for taxation in accordance with the provisions of this Article. (b) In the case of real property discovered whose owner or owners are unknown, the City Assessor shall likewise declare the same in the name of the unknown owner until such time that a person, natural or juridical, comes forth and files the sworn declaration of property values required under Section 13. A. 2) and 4). (c) No oath shall be required of a declaration thus made by the City Assessor. 6) Listing of real property in the assessment rolls (a) The City Assessor shall prepare and maintain an assessment roll wherein all real property shall be listed, whether taxable or exempt, located within the territorial jurisdiction of the City Real property shall be listed, valued and assessed in the name of the owner, or administrator, or anyone having legal-interest in the property. (b) The real property of a corporation, partnership or association shall be listed, valued and assessed in the manner as that of an individual. 7) Real property identification system. All declarations of real property, made under the provision of this Article shall be kept and filed under a uniform classification system to be established by the City Assessor pursuant to the guidelines issued by the Department of Finance (DOF) for the purpose. 8) Notification of transfer of real property ownership. (a) Any person who shall transfer real property ownership to another shall notify the City Assessor within sixty (60) days from the date of such transfer. SECATH (b) The notification shall include the copy of the mode of transfer, the description of the property alienated, the name and address of the transferee. 9) Preparation of schedule of fair market value. (a) Before any general revision of property assessment is made pursuant to the provisions of this Article, shall be prepared a schedule of fair market values by the City Assessor for the different classes of real property situated in the City for enactment into a separate Ordinance by the Sangguniang Panlungsod . The approved schedule of fair market values shall be published in a newspaper of general circulation in the city or posted in two other conspicuous public places therein. (b) In the preparation of schedule of fair market values, the City Assessor shall be guided by the rules and regulations issued by the Department of Finance. 10) Authority of City Assessor to take evidence. For the purpose of obtaining information on which to base the market values of any real property, the City Assessor 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, nature and value. 11) Amendment of the schedule of fair market values. The City Assessor may recommend to the Sangguniang Panlungsod amendments to correct error of valuation and the schedule of fair market values. The Sangguniang Panlungsod shall act upon the recommendation within ninety (90) days from receipt thereof. SECTION 14. Special Provisions. a) The expenses incidental to the general revision of real property assessment shall be shared by the City Government, the barangays and City School Board at the rate of their percentage sharing on the distribution of real property tax collections. b) It shall be the duty of the Register of Deeds to require every person who shall present for registration a document of transfer, alienation, or encumbrance of real property, to accompany the same with the certificate to the effect that the real property subject to the transfer, alienation, or encumbrance, as the case may be, has been fully paid of all real property taxes due thereon. Failure to provide such certificate shall be a valid cause for the Register of Deeds to refuse the registration of the document. Pursuant to Section 209 of the 1991 Local Government Code, the Register of Deeds shall likewise prepare and submit to the City Assessor, an abstract of his registry, which shall include brief but sufficient descriptions of properties entered therein, their present owners, and dates of their most recent transfer or alienation accompanied by copies of corresponding deed of sale, donation, partition or other form of alienation. c) The Register of Deeds and Notaries Public shall furnish the City Assessor with one (1) copy of every contract or instrument selling, transferring, or otherwise conveying, leasing, or mortgaging real property registered by, or acknowledged before them, within the first five (5) days from the date of registration or acknowledgement. d) Any public official or employee who may now or hereafter 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 City Assessor. Said official shall likewise furnish the City Assessor 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 falling under the definition of the term machinery and the rules and guidelines issued by the Department of Finance. e) It shall be the duty of all Geodetic Engineers, public or private, to furnish, free of charge, the City Assessor with a white or blue print copy of each of all approved originals of subdivisions plans or maps of surveys executed by them within (30) days from receipts 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. f) Insurance companies are hereby required to furnish the City Assessor copies of any contract or insurance policy on buildings, structures, improvements and machineries insured by them or other documents necessary for the assessment thereof. g) All real property assessment notices or owner's copies of tax declarations sent through the mails by the City Assessor shall be exempt from the payment of postal charges of fees. h) The new assessment levels, rates of levy, special levies on real property, and tax on idle land provided in this code shall only apply after the effectivity of the general revision required under Section 219 of the 1991 Local Government Code. HCDaAS SECTION 15. Penal Provisions. a) 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 of 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 pesos (1,000.00) nor more than five thousand pesos (P5,000.00), 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 that willfully or negligently fails to collect the tax and institutes the necessary proceedings for the collection of the same. Any other officer required by law to perform acts relating to the administration of real property tax or to assist the City Assessor or City 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 pesos (500.00) nor more than five thousand pesos (P5,000.00), or both such imprisonment and fine, at the discretion of the Court. b) 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 pesos (500.00) nor more than five thousand pesos (P5,000.00), or both such imprisonment and fine, at the discretion of the Court. c) The City Treasurer when failing to dispose of delinquent real property at public auction in compliance with the pertinent provisions of this Code and any other public official whose acts hinder the prompt disposition of delinquent real property at public auction shall, upon conviction, be subject to imprisonment of not less than one (1) month nor more than six (6) months, or by a fine not less than one thousand pesos (1,000.00) nor more than five thousand pesos (P5,000.00), or both such imprisonment and fine, at the discretion of the Court. CHAPTER THREE Tax on Business ARTICLE 7 Imposition and Time of Payment SECTION 16. Imposition of Tax. There is hereby levied and annual tax on the following business undertaking at the rates prescribed herein. A) ON MANUFACTURERS, ASSEMBLERS, REPACKERS, OR PROCESSORS OF ANY ARTICLE OF COMMERCE OF WHATEVER KIND OR NATURE, IN ACCORDANCE WITH THE FOLLOWING SCHEDULE: With gross receipts or sales for the preceding calendar year in the amount of: FROM TO LESS THAN ANNUAL TAX 10,000.00 247.50 10,000.00 15,000.00 330.00 15,000.00 20,000.00 453.00 20,000.00 30,000.00 660.00 30,000.00 40,000.00 990.00 40,000.00 50,000.00 1,237.00 50,000.00 75,000.00 1,980.00 75,000.00 100,000.00 2,475.00 100,000.00 150,000.00 3,300.00 150,000.00 200,000.00 4,125.00 200,000.00 300,000.00 5,775.00 300,000.00 500,000.00 8,250.00 500,000.00 750,000.00 12,000.00 750,000.00 1,000,000.00 15,000.00 1,000,000.00 2,000,000.00 20,625.00 2,000,000.00 3,000,000.00 24,750.00 3,000,000.00 4,000,000.00 29,700.00 4,000,000.00 5,000,000.00 34,650.00 5,000,000.00 6,500,000.00 36,562.50 6,500,000.00 AND ABOVE 56.25% of 1% Provided, that in no case shall the tax on Gross Sales of 6,500,000.00 or more be less than 36,562.50. B) ON THE WHOLESALERS, DISTRIBUTORS, OR DEALERS OF ANY ARTICLE OF COMMERCE, OF WHATEVER KIND OR NATURE, IN ACCORDANCE WITH THE FOLLOWING SCHEDULE: EScAHT With gross receipts or sales for the preceding calendar year in the amount of: FROM TO LESS THAN ANNUAL TAX 1,000.00 27.00 1,000.00 2,000.00 49.50 2,000.00 3,000.00 75.00 3,000.00 4,000.00 108.00 4,000.00 5,000.00 150.00 5,000.00 6,000.00 181.50 6,000.00 7,000.00 214.50 7,000.00 8,000.00 247.50 8,000.00 10,000.00 280.50 10,000.00 15,000.00 330.00 15,000.00 20,000.00 412.50 20,000.00 30,000.00 495.00 30,000.00 40,000.00 660.00 40,000.00 50,000.00 990.00 50,000.00 75,000.00 1,485.00 75,000.00 100,000.00 1,980.00 100,000.00 150,000.00 2,805.00 150,000.00 200,000.00 3,630.00 200,000.00 300,000.00 4,950.00 300,000.00 500,000.00 6,600.00 500,000.00 750,000.00 9,900.00 750,000.00 1,000,000.00 13,200.00 1,000,000.00 2,000,000.00 15,000.00 2,000,000.00 AND ABOVE 75% of 1% Provided, that in no case shall the tax on Gross Sales of 2,000,000.00 or more be less than 15,000.00 C) ON ESSENTIAL COMMODITIES THE TAX ON BUSINESS FOR EXPORTERS, MANUFACTURERS, MILLERS, PRODUCERS, WHOLESALERS, DISTRIBUTORS, DEALERS OR RETAILERS OF ESSENTIAL COMMODITIES ENUMERATED HEREUNDER, SHALL BE ONE-HALF (1/2) OF THE RATES PRESCRIBED UNDER SUB-SECTIONS A), B) AND D) OF THIS SECTION. 1) Rice and corn; 2) Wheat or cassava flour, meat, dairy products, locally manufactured processed or preserved food, sugar, salt and other agricultural, marine, and fresh water products, whether in their original state or not; 3) Cooking oil and cooking gas; 4) Laundry soap, detergents, and medicine; 5) Agricultural implements, equipment and post harvest facilities, fertilizers, pesticides, insecticides, herbicides, and other farm inputs; 6) Poultry and other animal feeds; 7) School supplies; and 8) Cement. Taxpayers dealing in essential and non-essential commodities shall present their separate books of accounts for essential and non-essential items for verification when paying taxes and/or fees therefore; Provided, that, when the sales are not made separate or segregated in their books of accounts, the sales shall be treated as sales for non-essential commodities. D) ON RETAILERS With gross receipts or sales for the preceding calendar year in the amount of: FROM TO LESS THAN ANNUAL TAX 50,000.00 400,000.00 2% 400,000.00 AND ABOVE P8,000.00 plus 1.5% of Gross Receipts in excess of P400,000.00 Provided however, that barangays shall have the exclusive power to levy taxes on retailers with gross sales or receipts for the proceeding calendar year of FIFTY THOUSAND PESOS (P50,000.00) or less. E) ON CONTRACTORS AND OTHER INDEPENDENT CONTRACTORS This will include persons, natural or juridical, not subject to Professional Tax whose activity consists essentially of the sale of all kinds of services for a fee, regardless of whether or not the performance of the services calls for the exercise or use of the physical or mental faculties of such contractor or his employees, such as, but not limited, to the following: 1) Barbershops; 2) Battery Charging Shops; 3) Beauty Parlors; 4) Book Binders; 5) Business Agents, Private Detective or Watchman Agencies; 6) Cinematographic film owners, lessor and distributors; 7) Commercial and immigration brokers; caCEDA 8) Demolition and/or filling and salvage contractor; 9) Electric light or gas system installers of building (General); 10) Engineering (General), Building (General), and Specialty contractors; 11) Engraving establishments; 12) Funeral Parlors; 13) Furniture shops and establishments for planning or surfacing or resulting of lumber; 14) Heat or power system installers; 15) Photo copying/blue printing and the like; 16) House and/or sign painters; 17) Laundry shops including dry cleaning, dying establishments, steam laundries and laundries using washing machines; 18) Lithographers; 19) Lots or establishments for parking purposes; 20) Massage clinics, sauna, Turkish and Swedish baths, slandering and building salons and other similar establishments; 21) Mine drilling establishments; 22) Photographic studios; 23) Plastic lamination establishments; 24) Plumbing installers; 25) Proprietors or owners of shops for the repair of any kind of mechanical and electrical devices, instruments, apparatus or furniture and shoe repairing by machine or any mechanical contrivance; 26) Repairing, repainting, upholstering of vehicles and/or heavy equipment; 27) Sawmills under contract to saw or cut logs belonging to others; 28) Smelting plants; 29) Smith shops; 30) Tailoring or dress shops; 31) Vulcanizing and recapping shops; 32) Warehousing or forwarding establishments; 33) Washing and greasing of vehicles and/or heavy equipment; 34) Water system instruments; 35) Management; 36) Photo developing service; 37) Advertising services; 38) Seminar, training and other teaching services (other than offered by educational institutions); 39) Schools and Educational institution; 40) Any other services not specified herein. IN ACCORDANCE WITH THE FOLLOWING SCHEDULE: With gross receipts or sales for the preceding calendar year in the amount of: FROM TO LESS THAN ANNUAL TAX 5,000.00 41.25 5,000.00 10,000.00 92.40 10,000.00 15,000.00 156.75 15,000.00 20,000.00 247.50 20,000.00 30,000.00 412.50 30,000.00 40,000.00 577.50 40,000.00 50,000.00 825.00 50,000.00 75,000.00 1,320.00 75,000.00 100,000.00 1,980.00 100,000.00 150,000.00 2,970.00 150,000.00 200,000.00 3,960.00 200,000.00 250,000.00 5,445.00 250,000.00 300,000.00 6,930.00 300,000.00 400,000.00 9,240.00 400,000.00 500,000.00 12,375.00 500,000.00 750,000.00 13,875.00 750,000.00 1,000,000.00 15,375.00 1,000,000.00 2,000,000.00 17,250.00 2,000,000.00 AND ABOVE 80% of 1% Provided, that in no case shall the tax on gross sales of 2,000,000.00 or more be less than 17,250.00. DTEScI SECTION 16E.01. In the Case of Private Hospital. Shall be taxed on the gross sales or receipt of the preceding year, at the rate of 25% of 1%. SECTION 16E.02. In the Case of Hotels, Motels, Lodging Inns, Boarding and Pension Houses. Shall be taxed on the gross sales or receipt of the preceding year, at the rate of 50% of 1%. Provided, that in no case shall the tax on gross sales of 2,000,000.00 or more be less than 17,250.00. F.) ON BANKS AND OTHER FINANCIAL INSTITUTIONS SECTION 16F.01. Classification of Banks. Banks shall be classified as follows: 1) Commercial banks 2) Thrift banks 3) Rural banks 4) Government banks 5) Other banks authorized by BSP Banking institutions include the following: 1) Entities regularly engaged in the lending of funds or purchasing of receivables of other obligations with funds obtained from the public through the issuance, endorsement or acceptance of debt instruments of any kind for their own account, or through the issuance of certificates of assignments or similar instruments with recourse, trust certificates or of reproaches agreements, whether any of these means of obtaining funds from the public. 2) Entities regularly engaged in the lending of funds which receive deposits only; and 3) Trust companies, building and loan association, non-stock savings and loan association. SECTION 16F.02. Definition. 1) Banks or Banking Institution refer to persons or entities engaged in the lending of funds obtained from the public through the receipts of deposits or the sale of bonds, securities or obligation of any kind and all entities regularly conducting such operation. 2) Head Office refer to the main office of the banking institutions indicated in the pertinent documents submitted to the SEC and to other appropriate agencies; the city or municipality specifically mentioned in the Articles of Incorporation and other papers being the official address of said "Head Office." 3) Branch a fixed place in locality established as a branch of the banking institution, as authorized by the Monetary Board of the BSP. However, a regional or extension office of banks and banking institutions shall not be considered as a branch. SECTION 16F.03. Tax on the Gross Receipts of Banks and Banking Institutions. The tax on banks and banking institutions be levied on their gross income/receipts where the actual transaction took place and/or the property is located for the preceding calendar year at a rate not exceeding SEVENTY FIVE PERCENT (75%) of ONE PERCENT (1%). For this purpose gross receipts shall include the following: 1. Interest from loans and discounts this represents interest earned and actually collected on loans earned and discounts. The following is a breakdown: a. discounts earned and actually collected in advance on bills discounted; b. interest earned and actually collected on demand loan; c. interest earned and actually collected on time loans, including earned portion of interest collected in advance; d. interest earned and actually collected on mortgage contacts receivables. 2. Interest earned and actually collected on interbank loans. 3. Rental of property this represents the following rental income: a. earned portion of rental collected in advance from lessees of safe deposit boxes; b. rental earned and actually collected from lessees on bank premises and equipment 4. Income earned and actually collected from acquired assets. 5. Income from sale or exchange of assets and property. 6. Cash dividends earned and received on equity investments. 7. Bank commissions from lending activities. 8. Income component of rentals from financial leasing. AIDTHC SECTION 16F.04. Exemptions. The following shall be excluded from the computation of income and receipts of banks. 1. Interest earned under the expanded foreign currency deposit system. 2. Interest accumulated by lending institutions on mortgages insured under R.A. No. 580, as amended, otherwise known as Home Financing Act. 3. Receipts from filing fees, service and other administrative charges. SECTION 16F.05. Non-separability of Banking Business. Activities which are inherent, related, necessary or incidental to the banking business shall be treated as one business activity subject to the same tax thereon, which shall be computed on the basis of the combined gross receipts of all said banking activities. In view thereof, the provision of Article 242 of the IRR requiring a person or entity to get a separate mayor's permit for each business activity shall not apply to the banking activities. SECTION 16F.06. Administrative Provisions. At the time of the annual payment of the tax due, the Head Office or branch of a bank shall submit to Bacolod City a notarized Joint Statement of Annual Income (Schedule of Annual Income) for the preceding calendar year, in accordance with a sample form hereto attached which shall be signed by a designated officer of the Head Office and by the Branch Manager. All income realized from the operation in Bacolod City at the rate provided herein regardless where it is recorded. JOINT STATEMENT OF ANNUAL INCOME SUBJECT TO GROSS RECEIPT TAX PURSUANT TO SECTION 143 OF THE LOCAL GOVERNMENT CODE For the Year Ended Date (In Thousand Pesos) Accounts Rec. No. Amount A. Interest Income 1) Interbank Loans Receivables 2) Loans and Discounts 3) Agrarian Reforms/Other Agricultural Credit Loans 4) Bills Purchased 5) Import and domestic Bills Under LC & TR B. Bank Commission-Lending Activities C. Extraordinary Credits/Charges 1) Income from Assets Acquired 2) Profits/(Losses) from Assets Sold/Exchange 3) Dividends-Equity Investment D. Rent Income 1) Safe Deposit Boxes 2) Bank Premises and Equipment E. Interest Income in Financial Leasing F. Total Income Subject to GRT (A+B+C+D+E) G. Tax Due (______% Off ) H. Quarterly Amount Due (G Dividend by 4) Note: This include interest income on demand loans, time loans, discounts, earned and mortgage contract receivables as defined in Central Bank Manual of Accounts for Commercial Bank only. We hereby certify that this Joint Statement of Annual Income is true and correct. Signed at _________, this ______ day of ________, 2007. Sgd. (Designated Officer of the Head Office) Sgd. Branch Manager G) ON BUSINESSES NOT OTHERWISE SPECIFIED IN THE PRECEDING PARAGRAPHS Shall be taxed on the gross sales or receipts of the preceding calendar year, such as, but not limited, to the following, at the rate of ONE AND HALF PERCENT (1.5%). 1) Dealers, distributors and retailers of fermented liquors, distilled spirits, wines, tuba and the like, dealers, distributors and retailers of imported wines; and dealers, wholesalers and retailers of tobacco leaf; 2) Operators and owners of private cemeteries and memorial parks; 3) Real estate lessor (land, building, commercial, office and residential spaces); 4) Sellers, dealers, agents, developers of real estate (land, subdivision, building and other taxable real properties); and 5) On restaurants, bars, caf's, cafeterias, ice cream, pizza and other refreshment parlors, soda fountain, carenderia or food caterers, snack bars and similar places of establishment. 6) Videoke bars, night clubs, disco bars/houses, beer gardens and cabarets. H) INITIAL TAX ON NEWLY ESTABLISHED BUSINESS In the case of a newly started business, the initial tax for the year shall be TWENTY FIVE PERCENT (25%) OF ONE PERCENT (1%) of the capital investment or paid up capital, but in no case shall it be less than ONE HUNDRED PESOS (P100.00) SECTION 17. Time of Payment. Tax on business shall accrue on the first (1st) day of January and payable within the first twenty (20) days of each subsequent quarter. SECTION 18. Payment of Taxes for Several Businesses. a) The tax shall be payable for every separate or distinct establishment or place where the business subject to the tax is conducted and one line of business does not become exempt by being conducted with some other business for which tax has been paid. b) Where a person conducts or operates two (2) or more related businesses in the same place mentioned in Section 16 a), b), d), e), f) and g) which are subject to the same rate of tax, the computation of the tax shall be based on the combined total sales of the said two (2) or more related businesses. SECTION 19. Surcharges and Interests on Unpaid Taxes, Fees or Charges. There is hereby imposed a surcharge of TWENTY-FIVE PERCENT (25%) of the amount of taxes, fees, or charges not paid on time and an interest of TWO PERCENT (2%) PER MONTH of unpaid taxes, fees or charges including surcharges, until such amount is fully paid but in no case shall the total interest on the unpaid amount or portion exceed THIRTY SIX (36) MONTHS. IHaECA SECTION 20. Presumptive Income Level. For every tax paid, the Treasurer's Office shall prepare a stratified schedule of "presumptive income level" to validate the declaration of gross receipts of each business declaration. The City Treasurer thru his deputy can assess business taxes of taxpayer based on the Presumed Income Level prevailing in the locality. ARTICLE 8 Situs of the Tax SECTION 21. Situs of the Tax. a) All business establishments such as factories, assembly plants, plantations, farms and project offices which are found in Bacolod City shall be subjected to the following sales allocation and situs of tax: 1) THIRTY PERCENT (30%) of all sales or receipts recorded in the principal office shall be taxable by the locality where it is located while SEVENTY PERCENT (70%) thereof shall be taxable by the locality where the factory, plant, plantation, farm or project is actually located. 2) In case of production of finished goods and services is not completely done in Bacolod City, the SEVENTY PERCENT (70%) sales allocation shall be prorated based on the cost of inputs and final sales allocation agreed upon between and among the representatives of the principal office of the producer or contractor and the local government units where the factories, plant, farms or project offices are located. 3) In case the production of finished goods require the use of factory in Bacolod City and plantation elsewhere or vice versa, the SEVENTY PERCENT (70%) sales allocation shall be divided as follows: a) SIXTY PERCENT (60%) where the factory is located, and b) FORTY PERCENT (40%) where the plantation is located. c) Likewise banks and financial institutions shall be subjected to the herein allocation of gross receipts or sales. ARTICLE 9 Voluntary Closure of Business SECTION 22. Retirement of Business. Any person who discontinues or closes his business operation shall within ONE HUNDRED TWENTY (120) days upon closure of the business apply for the retirement/surrender of his permit to the City Treasurer in a prescribed form. No business shall be retired or terminated unless all the past and current taxes are paid. A sworn statement of its gross receipts or sales for the current year shall be presented to the City Treasurer and the corresponding taxes shall be collected. Failure to surrender the business permit/retire the business within the prescribed period shall subject the taxpayer to a TWENTY FIVE PERCENT (25%) surcharge. SECTION 22.01. Administrative Provisions. 1) Any person, natural or juridical, subject to the tax on business under Article 232 of Republic Act No. 7160 shall, upon termination of the business, submit a sworn statement of the gross sales or receipts for the calendar year. For purpose hereof, termination shall mean that business operations are stopped completely. Any change in ownership, management and/or name of the business shall not constitute termination as herein contemplated. Unless stated otherwise, assumption of the business by any new owner or manager or re-registration of the same business under a new name will only be considered by the Treasurer's Office concerned for record purposes in the course of the renewal of the permit or license to operate the business. The local treasurer concerned shall see to it that the payment of taxes of a business is not avoided by simulation the termination or retirement thereof. For this purpose, the following procedural guidelines shall be strictly followed: a) The local treasurer shall assign every application for the termination or retirement of business to an inspector to 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 local treasurer shall recommend to the City Mayor the disapproval of the application for the termination or retirement of said business; b) Accordingly, the business continues to become liable for the payment of all the taxes, fees and charges imposed thereon under existing local tax ordinance; and c) In addition, in the case of a new owner to whom the business was transferred by sale or other form of conveyance, said new owner shall be liable to pay the tax or fee for the transfer of the business to him if there is an existing ordinance prescribing such transfer tax. 2) In case it is found 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 receipt, the difference in the amount of the tax shall be paid before the business is considered officially retired or terminated. 3) The permit issued to a business retiring or terminating its operations shall be surrendered to the local treasurer who shall forthwith cancel the same and record such cancellation in his books. cDCSTA CHAPTER FOUR Other Taxes ARTICLE 10 Tax on Transfer of Real Property Ownership SECTION 23. Imposition of Tax. There is hereby imposed a tax at the rate of FIFTY PERCENT (50%) of ONE PERCENT (1%) on the sale, donation, barter, or any mode of transferring ownership of title of real property within the territorial jurisdiction of Bacolod City based on the total consideration involved in the sale of the property or of the fair market value and/or zonal value of the property in case the monetary consideration involved in the transfer is not substantial, whichever is higher. Real property, for purposes of this tax, shall mean lands, buildings, improvements and machineries as covered and defined by Title Two, Book II of Republic Act No. 7160, which includes real property, used for residential, commercial, industrial, and special purpose. Real property exempt from real property taxes are included in this imposition except those covered by R.A. 6657 otherwise known as the Act of Comprehensive Agrarian Reform Program. The fair market value shall be determined by the City Assessor based on the prevailing schedule of market values approved for use at the time when the corresponding deed of conveyance is presented to the authorities concerned for actual transfer of property records from name of the seller donor or transferor to the name of the buyer, donee or transferee. SECTION 24. Administrative Provisions. The Register of Deeds of Bacolod City shall, before registering any deed, require the presentation of evidence of payment. The City Assessor shall likewise make the same requirement before canceling an old tax declaration and issuing a new one in place thereof. Notaries public shall furnish the City Treasurer with a copy of any deed, transferring ownership or title to any real property located in Bacolod City within thirty (30) days from the date of notarization. Failure to pay the Transfer Tax within the time required shall subject the taxpayer to a surcharge of TWENTY FIVE PERCENT (25%) of the amount tax due plus an interest upon the unpaid amount at the rate of TWO PERCENT (2%) per month of delinquency but in no case shall the total interest or portion thereof exceed THIRTY-SIX (36) MONTHS. SECTION 25. Time of Payment. 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 execution of the deed as regards sale, barter, donation, or any other mode of transfer of ownership or from the date of the descendant's death in the case of transfer by succession. SECTION 26. Exemption for Payment of Transfer Tax. a) The City shall grant exemptions to all accredited housing associations in the City of Bacolod from the payment of transfer taxes provided that they are qualified under Chapter 4, Article 10, Section 26.01 hereof; b) The exemption from the payment of transfer taxes shall cover the transfer of the subject parcel of land from the original owner to the accredited homeowners' association, and from the accredited homeowners' association to its individual members. SECTION 26.01. Criteria/Qualifications to be an Accredited Homeowners' Association. All homeowners' association accredited by the City, or any homeowners' association which is an affiliate member of a duly accredited federation of homeowners' association are qualified to avail of Transfer Tax Exemption provided that the acquisition of its property is either through Community Mortgage Program or through direct purchase with at least ten (10) members under its fold. SECTION 26.02. Mechanism/Procedure to Avail of Transfer Tax Exemption. Any accredited homeowners association or an affiliate-member of a duly accredited federation of homeowners association, through its mother association, applying for exemption, shall submit the following documents to the Chairman of the Committee on Housing and Urban Poor: a) Photocopy of the Title; b) Photocopy of the Deed of Absolute Sale duly notarized; c) List of Members signed by the HOA Secretary & President; d) Photocopy of Certificate of Registration; e) Certification of Mother Association, if the applicant is an affiliate member; f) Subdivision Plan with vicinity map. The BACOLOD HOUSING AUTHORITY (BHA) shall evaluate the documents as aforesaid, and endorse the same to the Chairman of the Committee on Housing and Urban Poor who in turn shall move for a resolution granting exemption to the applicant before the Sangguniang Panlungsod; Upon passage of the resolution by the Sangguniang Panlungsod granting exemption from the payment of transfer tax to the City, a copy thereof shall be presented to the City Treasurer and to the City Assessor in order that the applicant shall be spared from the payment of the transfer tax. ARTICLE 11 Tax on Business of Printing and Publication SECTION 27. Imposition of Tax. Any person engaged in the Business of printing and/or publication of books, cards, posters, leaflets, handbills, certificates, receipts, pamphlets, and other similar nature. Shall pay tax of EIGHTY PERCENT (80%) of ONE PERCENT (1%) of gross receipts derived from the operation of the business for the preceding calendar year. SECTION 28. Exemption. The receipts from the printing and/or publishing of books and other reading materials prescribed by the Department of Education, Culture and Sports as school text or references shall be exempted from the tax herein imposed. For this purpose, the taxpayer shall submit a certificate of exemption issued by the School Board. DEcSaI SECTION 29. Time of Payment. The tax imposed in this article shall be due in payable in full to the City Treasurer on or before the twentieth (20th) day of January of year or in four (4) equal installments payable within the twentieth (20th) day of the first (1st) month of each quarter. ARTICLE 12 Franchise Tax SECTION 30. Imposition of Tax. Any provision of special laws or grant exemption to the contrary notwithstanding, any person, corporation, partnership or association enjoying a franchise whether issued by national government or local government and doing business in Bacolod City, shall pay a Franchise Tax at the rate EIGHTY PERCENT (80%) of ONE PERCENT (1%) of gross receipts and sales derived from the operation of the business in Bacolod City during the preceding calendar year. SECTION 31. Coverage. a) All businesses enjoying a franchise either granted by the Congress of the Philippines, national franchising offices, or the Sangguniang Panlungsod when operating within the territorial jurisdiction of Bacolod City shall be subject to levy and other regulatory measures. b) All government-owned or -controlled corporations engage in public utility, public service and regulated amusements operating in Bacolod City. c) Any activity which the city government authorized by law to provide, establish, maintain, operate or grant establishments in operation thereof through franchise to private persons such as, but not limited to communication and transportation terminals, stalled vehicles towing and impounding services, toll roads, public corral, City pound, slaughterhouses, livestock markets, talipapa, electric supply generation and distribution, public cemeteries, sewage system, waste collection and disposal and other similar public utility. SECTION 32. Situs of the Tax. a) All income realized from the operation in Bacolod City by any establishment granted a franchise shall be taxable by the City at the rate provided herein regardless where it is recorded. b) Those with plants and factories in Bacolod City, but whose goods and services are sold and recorded outside the City shall allocate SEVENTY PERCENT (70%) of the total receipt as taxable by Bacolod City. SECTION 33. Administrative Provisions. Any Franchise holder who intends to operate his business in Bacolod City shall file an application with the office of City Mayor and the City Secretary and attaching with it the following documents/information. a) Copy of Franchise; b) Certificate of registration from the Securities and Exchange Commission; c) Current year plan of operation in the City; d) Last year's gross receipt from operation in the City, if applicable. SECTION 34. Time of Payment. The tax shall be paid to the City Treasurer within the first twenty (20) days of January, April, July and October of each year. ARTICLE 13 Tax on Quarry Resources SECTION 35. Imposition of Tax. Any person, association, corporation or partnership who has been granted a permit to quarry by the City Mayor shall pay a tax to a fair market value per cubic meter of ordinary stones, sand, gravel and other quarry resources such as but not limited to marl, marble, granite, cinder, basalt, tuff, and rock phosphate extracted at the rate of TEN PERCENT (10%) from public lands or from beds of seas, lakes, river, streams, creeks, and other public waters within the territorial jurisdiction of the City of Bacolod determined at the time of issuance of permit. SECTION 36. Time of Payment. The tax shall be paid before the quarry resources are moved out from the place where they are extracted. SECTION 37. Distribution of Proceeds. The proceeds of the tax on quarry resources shall be distributed as follows: a) SIXTY PERCENT (60%) to the City. b) FORTY PERCENT (40%) to the barangay from where the quarry resources are extracted. ARTICLE 14 Amusement Tax on Admission Fees SECTION 38. Imposition of Tax for Amusement Places and Amusement Activities. SECTION 38.A. Definitions. When used (purpose) in this Article: a) Amusement is a pleasurable diversion and entertainment. It is synonymous to relaxation, avocation, past time of fun. IaDcTC b) Amusement Places include theaters, cinemas, concert halls, circuses, and other places of amusement where one seeks admission to entertain oneself by viewing the show or performances. c) Conflict in case an amusement activity, which is duly authorized by a separate and distinct permit, is held within regular amusement place, the rates imposed on the former shall prevail; Provided, that the proprietor, lessee, or operator of amusement place and producer or promoter of the said amusement activity shall be solely liable for the payment of the amusement tax due. d) Admission Fees any amount paid or consideration given for entrance, seats, tables reserved or otherwise, and other similar accommodations in an amusement place, including charges for the use of facilities therein, irrespective of whether or not an admission ticket is issued in exchange for such admission fee or consideration. SECTION 38.B. Imposition of Tax. There is hereby levied a tax to be collected from the proprietors, lessees, or operators of theaters, cinemas, concert halls, circuses, boxing stadia and other places of amusement at the rate of TEN PERCENT (10%) of the gross receipts from the admission fees as amended by Republic Act No. 9640, Section 140 (a) of Republic Act No. 7160. SECTION 38.C. Manner of Computing Tax. In the case of theaters or cinemas, the tax shall first be deducted and withheld by their proprietors, lessees, or operators and paid to the City Treasurer before the gross receipts are divided between proprietors, lessees, or operators and the distributors of the cinematographic films. SECTION 39. Exemptions. a) The holding or showing of the amusement activities and all other shows shall file a Request for Amusement Tax Exemption and all the requirements before the intended date with the Office of the Sangguniang Panlungsod thru the Chairman of the Committee on Ways and Means who in turn move for a resolution granting exemption to the applicant, the following amusement activities herein imposed: i.) opera and straight ballet performances; ii.) concert, recitals and dramas; iii.) painting and similar art exhibitions; iv.) cultural, historical, literary and oratorical presentations; and v.) school and related sports activities. Upon passage of a resolution by the Sangguniang Panlungsod, amusement tax may be levied at the rate of FIVE PERCENT (5%) of the gross receipts, provided a part of the concert proceeds is donated to the accredited charitable institutions or foundations of the City of Bacolod, a copy thereof shall be presented to the City Treasurer and to the Permits and Licensing Office. b) In special cases, and for those amusement activities pursuant to a bonafide and worthwhile project, or having a legitimate and deserving beneficiary, the City Mayor may grant tax exemptions subject to the guidelines issued by the Sangguniang Panlungsod. SECTION 39.A. Time and Place of Payment. The amusement tax on admission herein imposed shall be due and payable by the proprietor, lessee or operator concerned, within the first twenty (20) days of the month next following that for which they are due to the City Treasurer before the gross receipts are divided between the proprietors, lessees, or operator and the distributors of the cinematographic films. In case of itinerant operators of the similar modes of amusement, the tax herein prescribed shall be paid immediately after the last full show of the day. SECTION 40. Administrative Provisions. a) Provisions on Admission Ticket. The proprietor, lessee or operator of amusement places where fees are required to be paid for admission shall provide himself the admission tickets, which shall evidence payment of fees. The tickets shall be serially numbered and shall indicate the name of the place of admission, the admission fee and the amount of tax. Serial number must be printed on both ends of tickets such that when divided into two (2) upon being presented for admission, the serial number shall appear on both parts. Registered admission tickets wherein the amusement taxes are printed or included in the price thereof shall not be used for shows which have been or are granted a tax exemption, otherwise the proprietor of the amusement place or the sponsor of the show shall remit or pay the corresponding tax collected to the City Treasurer as if no exemption has been granted. b) Manner of Disposing the Admission Tickets. The gatekeeper shall drop one-half (1/2) of the torn ticket in a locked box and the other half should be returned to the customer. The box shall only be opened in the presence of a representative from the Office of the Treasurer. Under no circumstances shall the recycling of tickets be allowed by the owner, proprietor or lessor of amusement places. Any ticket found to have been recycled or re-used shall subject the operator, owner or lessor of amusement places to the penalties prescribed under this Section. c) Registration of Admission Ticket. The proprietors, lessees or operators of amusement places shall register their admission tickets to the Office of the City Treasurer before selling the same to the public. The proprietors, lessees or operators of the place of amusement shall keep a true and correct record of stock tickets, indicating the total number of registered tickets and the serial number of tickets sold from day to day. It shall be unlawful for any proprietor, lessee or operator of an amusement place to keep any unregistered ticket in his/her amusement place. In cases of premier exhibition of films, road shows benefit shows or similar shows, where admission price is increased, separate sets of tickets shall be registered and used therefore. Separate sets of tickets without the amusement tax printed or included in the price shall also be registered in the case of tax exempted shows. d) Authority to Inspect. The City Mayor and City Treasurer or their duly authorized representatives shall be allowed to inspect ticket dispenser machines or to verify whether the tickets are registered or not. They are also authorized to confiscate any unregistered and/or recycled tickets. e) Other Entertainment Places. Entertainment places that do not issue admission tickets but require admission fees from their customers shall be charged the same tax rates based on their gross receipts on admission fees. ITDHSE f) Penalty. Violation of any of the administrative provisions in this Section, shall subject the proprietor, lessee, or operator of the amusement place, or the producer or promoter of the amusement activity to a penalty of five thousand pesos (P5,000.00) per incident or day, or the cancellation or forfeiture of the cash bond in favor of the Bacolod City government. The said penalty shall be without prejudice to the collection of the tax due, and the imposition of surcharges and interests thereto. ARTICLE 15 Professional Tax SECTION 41. Imposition of Tax. There is hereby imposed on any person engaged in the exercise or practice of profession requiring government examinations who practices his profession or maintain their principal office in the City of Bacolod, conducted by the Supreme Court or the Professional Regulation Commission, an annual professional tax of THREE HUNDRED PESOS (Php300.00), such as but not limited to: Actuaries Attorneys at Law Agriculturist Architect (including landscape Architect) Certified Plant Mechanic Certified Public Accountant Chemist Chief Mates Commercial Aviators Custom Brokers Dentist Engineers: Aeronautics Agricultural Chemical Civil Communication Computer Electrical Electronics Geodetic Industrial Marine Officer Marine Engineer Master Electrician Mechanical Engineer Mining Engineer Sanitary Engineer Mechanical Plant Engineer Forester Food Technologist Insurance Underwriters Interior Decorators License Ship Master (Patron) Marine Surveyor Medical Practitioners Medical Technologies Midwife Naval Architects Nutritionist/Dietitian Ophthalmologists Opticians Optometrists Pharmacist Physical Therapist Real Estate Brokers Registered Nurses Registered Electricians Registered Master Plumbers Sugar Technologist Stock Brokers Therapist Veterinarian Radiologist/X-Ray Technician SECTION 41.A. Other Professions or Callings. An annual tax of TWO HUNDRED PESOS (Php200.00) on the following professions or callings: Accountant (Non-CPA), Professors, Instructors, Teachers Chiropodists Choreographer Certified Morticians College/Universities Instructors Club Floor Manager Couturier Flight Attendants Foreign Exchange Dealers/Money Changer Geologist Hotel & Restaurant Chefs Insurance Adjuster Land Surveyors Managers Marine Stewards and Stewardess Professional Consultants Professional Appraisers or Connoisseurs Professional Actors & Actresses Promoter Statisticians Sale Supervisor/Managers Sculptor SECTION 41.B. Annual Tax of Seventy Five Pesos (Php75.00). Barbers Beauticians/Manicurist/Pedicurist Dancers Goldsmith Hospitality Girl/Guest Relation Media Reporters Officer Tailor Cutter Bet-Takers Embalmers Gaffers Hostesses Instructors in dance/physical fitness, culture, music and arts Jockeys Masseurs Machinist Painters Mechanics Photographers Pelotaries Professional Sportsmen or Athletes Professional Animal Trainers Professional Athletic Coaches & Assistant Coaches Professional Athletic Trainers Public Utility Drivers Professional Printers Radio/T.V./Newscasters/Announcement/Reporters Radio/T.V./Movie/Stage Registered Tourist Guides Directors Referees Tattoers Stage Performers Televisions and Stage Production Designers Vocational School Instructors Provided, however, that FIFTY PERCENT (50%) of the proceeds from the collection of tax on other Professions or callings as enumerated in Section 41.B., shall be used for the skills training and knowledge improvement of the City. SECTION 42. Payment of Tax. Every person legally authorized to practice his profession shall pay the tax to the City Treasurer if he practices his profession or maintains his principal office in Bacolod City. SECTION 43. Administrative Requirements. a) Any individual or corporation within the territorial jurisdiction of Bacolod City employing a person subject to professional tax, shall require payment by the said person of the tax on his profession, before employment and annually thereafter. b) Any person subject to professional tax shall write in deeds, receipts, prescriptions, reports, books of accounts, plans and designs, surveys and maps as the case may be, the number of receipt, date and place of issue. c) Every individual, association, partnership, and corporation within the territorial jurisdiction of Bacolod City shall prepare and submit a certified list of professionals under their employ to the City Treasurer on or before the last day of March of every year. Such list of professionals shall include the following information: IScaAE 1) Name of the professional; 2) Profession; 3) Amount of tax paid; 4) Date and number of official receipt; 5) Year covered; and 6) Place of payment. SECTION 44. Exemption. Professionals exclusively employed in the government shall be exempted from the payment of this tax. SECTION 45. Time of Payment. The professional tax shall be paid annually, on or before the thirty-first (31st) day of January. Any person for the first time entitled to practice his profession after the month of January must however pay the full tax before engaging therein. ARTICLE 16 Annual Fixed Tax on Delivery and Service Motor Vehicles SECTION 46. Imposition of Tax. There is hereby imposed an annual fixed tax for every truck/van or any motor vehicle used in the delivery or distribution of any product or for servicing business customers within Bacolod City for the following: Heavy duty w/ trailer 750.00 Ten (10) wheeler 650.00 Six (6) wheeler 550.00 Four (4) wheeler (light vehicle) 450.00 Motorized tricycle 250.00 Motorcycles/Trisikad 100.00 SECTION 47. Time of Payment. The tax shall be paid annually within the first twenty (20) days of January. In the case of a newly started business, or newly-acquired motor vehicle, the owner or operator of the same shall pay the tax before the motor vehicle is allowed to operate in the City roads. SECTION 48. Administrative Provision. No motor vehicle used for delivery or service shall be allowed in the City without a valid sticker issued by the Head, Traffic division and to pay the corresponding amount of the actual cost of sticker to the office of the City Treasurer. ARTICLE 17 Community Tax SECTION 49. Imposition of Tax. There is hereby imposed the collection of community tax as enumerated herein. a) Individuals liable to community tax Every resident of Bacolod 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 during any calendar year, who engages in business or occupation, who owns real property with an aggregate assessed valuation of one thousand pesos (P1,000.00) or more, or who is required by law to file an income tax return shall pay an annual community tax of five pesos (P5.00) and an annual additional tax of one peso (P1.00) for every one thousand pesos (P1,000.00) of income, regardless of whether from business or exercise of profession and/or one peso (P1.00) for every one thousand pesos (P1,000.00) of income from real property which in no case shall the additional tax exceed five thousand pesos (P5,000.00). b) Juridical persons liable to community tax Every corporation no matter how created or organized, whether domestic or resident foreign, engaged in or doing business in the Philippines with principal office in Bacolod City shall pay an annual community tax of five hundred pesos (P500.00) and an annual additional tax in accordance with the following schedule: 1) On the assessed value of real property owned by the taxpayer. Two Pesos (P2.00) for every five thousand pesos (P5,000.00). 2) Gross receipts or earnings derived by it from its business during the preceding year. Two pesos (P2.00) for every five thousand pesos (P5,000.00). Provided, however, that the dividends received by a corporation from another corporation shall, for the purpose of the additional tax, be considered as part of the gross receipts or earnings of said corporation; Provided, further, that said additional tax shall not exceed ten thousand pesos (P10,000.00). SECTION 50. Place of Payment. The community tax may be paid to a duly bonded and deputized Barangay Treasurer of the barangay where the individual resides or at the City Treasurer's Office. SECTION 51. Time of Payment. Liability for the community tax accrues on the first (1st) day of January of each year, which shall be paid not later than the last day of February of each year. As regards those who reached the age of eighteen (18) years or otherwise lose the benefit of exemption on or before the last day of June, they shall be liable for the community tax on the day they reach such age when exemption ends. If a person reaches the age of eighteen (18) years or losses the benefit of exemption on or before the last day of March, he/she shall have twenty (20) days to pay the community tax without penalty. Persons who come to reside in the Philippines or have reached the age of eighteen (18) years on/or after the first (1st) day of July of any year, or who cease to belong to an exempt class on/or after the same date, shall not be subject to the community tax for that year. Corporations established or organized on or before the thirtieth (30th) day of June shall pay the community tax for that year. Corporations established or organized on or before the last day of March shall have twenty (20) days within which to pay the community tax without penalty. Corporations established or organized on or after the first (1st) day of July shall not be subject to the community tax for such year. SECTION 52. Community Tax Certificate. A community tax certificate shall be issued to every person or corporation upon payment of the community tax. A community tax certificate shall also be issued to any person or corporation not subject to the community tax upon payment of one peso (P1.00). cDTCIA SECTION 53. Distribution of Proceeds. a) The proceeds of the community tax actually and directly collected by the City Treasurer shall accrue entirely to the general fund of the City. However, proceeds of the community tax collected through the Barangay Treasurers shall be divided equally between the barangay concerned and the City after deducting the cost of printing and distribution of the forms and related expenses incurred by the Bureau of Internal Revenue. b) The City Treasurer shall deputize the Barangay Treasurer to collect the community tax payable by individual taxpayers in their respective jurisdiction: Provided, however, that said Barangay Treasurers shall be bonded in accordance with existing laws. SECTION 54. Administrative Provisions. a) When an individual subject to the community tax acknowledges any document before a notary public, takes and oath of office upon election or appointment to any position in the government service, receives any license, certificate, or permit from any public authority, transacts official business, or receives any salary or wage from any person or corporation, it shall be the duty of said officer, person or corporation, to require such individual to exhibit his/her community tax certificate. b) When, through its authorized officers, any corporation subject to the community tax receives any license, certificate, or permit from any public authority, pays any tax or fee, receives money from public funds, or transacts any 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. c) The community tax certificate required in two preceding paragraphs shall be the certificate issued for the current year, except for the period from January until the fifteen (15th) day of April of each year, in which case, the certificate issued for the preceding year shall suffice. d) Individual taxpayers subject to community tax may be required by the City Treasurer or his deputies or present proof of their actual income, while corporations may be required to show their books and other financial records. This provision may be required when an individual or juridical person is claiming to pay less than the maximum amount of additional community tax. SECTION 55. Requirements for Business Operators and Administrative Officers of Government Offices. a) Operators of business establishment, as well as administrative officers of national government units including government-owned or controlled corporation found in the City are required to submit not later than fifteenth (15th) of May of each year a list of persons under their employ. Stating therein the following: 1) Name and address; 2) Total salaries, wages and allowances; 3) Community tax number, date, place of issue, and the amount paid. b) Any person securing community tax certificate shall accomplish and file a prescribed sworn declaration form to be officially provided therefore. For this particular purpose, the City Treasurer and deputy collectors of community taxes are hereby authorized to subscribe the declaration sheet files by the taxpayers. SECTION 56. Penalties for Delinquency. a) If the community tax is not paid within the time prescribed above, there shall be added to the unpaid amount an interest of TWENTY FOUR PERCENT (24%) per annum from the due until it is paid. b) Failure to require shall subject the operator of business establishments or administrative officer of government unit as the case may be to a penalty of FIFTY PESOS (50.00) for every mount of delay or fraction thereof. ARTICLE 18 Tax on Transportation Business SECTION 57. Imposition of Tax. All operators of motor vehicles for hire plying routes in Bacolod City shall pay on annual fixed tax based on the following: a) Buses, cargo trucks and vans 200.00 per unit b) Taxis 100.00 per unit c) Jeepneys 100.00 per unit d) Other vehicles for hire 100.00 per unit Operators of taxis, jeepneys, and other vehicle for hire, with less than three (3) units, except buses, cargo trucks and vans, shall be exempted from the above imposition, provided that all motorized tricycles for hire and utility tricycle shall not be subjected to the above imposition. SECTION 58. Payment of Tax. Owners and operators of motor vehicles for hire shall pay the corresponding tax within the first twenty (20) days of January. Any person who just started the business shall pay the tax within the first twenty (20) days of the month when he actually operated the business. TDcCIS CHAPTER FIVE Regulatory and Service Fees ARTICLE 19 Fees for Sealing and Licensing of Weights and Measures SECTION 59. Imposition of Fees. As pre-requisite for the use of weights and measures, every person within Bacolod City using such instruments in his business, profession or calling shall have them tested and sealed annually and pay the fees therefore to the City Treasurer, as follows: a) For sealing linear metric measurers: Not over one meter 20.00 Over one meter 30.00 b) For sealing metric instruments of capacity: Not over ten liters 20.00 Over ten liters 30.00 c) For sealing metric instruments of weights: With capacity of not more than 30 kg. 50.00 With capacity of more than 30 kg. but not more than 150 kg. 75.00 With capacity of more than 150 kg. but not more than 300 kg. 100.00 With capacity of more than 300 kg. 150.00 d) For sealing apothecary balance or other balance of precision: Over 3,000 kg. 115.00 Over 300 to 3,000 kg. 100.00 Over 30 to 300 kg. 50.00 Over 30 kg. or less 30.00 e) For sealing digital/electronic weights and measure instruments 500.00 f) For sealing scale or balance with complete set weights For each scale or balance with complete set of weights for use therewith Free For Extra weight 10.00 For each and every re-testing and re-sealing of weights and measure instruments outside the office, and additional service charge of fifty (50.00) for each instrument shall be collected. g) For sealing of gasoline, diesel and oil pumps: Per pump 200.00 Per pump (oil dispenser) 75.00 SECTION 60. Payment of Fees Surcharges. The fees herein imposed shall be paid to the City Treasurer and renewable on or before the anniversary date thereof. The official receipt evidencing payment shall serve as a license to use such instrument for one (1) year from the date of sealing unless such instrument becomes defective before the expiration period. Failure to have the instruments re-tested and the corresponding fee paid therefore within the prescribed period shall subject the owner or user to a surcharge of TWENTY FIVE PERCENT (25%) of the prescribed fees plus interest of TWO PERCENT (2%) per month or fraction thereof; provided, however, that in no caser shall the interest exceed THIRTY SIX (36) MONTHS. SECTION 61. Exemptions. a) All instruments for weights and measures used in government work or maintained for public use by any instrumentally of the government shall be tested and sealed free. b) Instruments of weights and measures intended for sale by manufacturers, importers, and dealers are exempted from the fees imposed in this Article. SECTION 62. Administrative Provisions. a) The City Treasurer is hereby required to keep full sets of secondary standards for the use in testing of weights and measures instruments. These secondary standards for the fundamental standards in the National Institute of Science and Technology at least once a year. b) The City Treasurer or his deputies shall conduct periodic physical inspection and test of instruments of weights and measures within Bacolod City. c) Instruments of weights and measures found to be defective and if such defect is found to be beyond repair shall be confiscated in favor of the government and shall be destroyed by the City Treasurer in the presence of the City auditor or their representatives. ADScCE d) Any instrument of weights and measures found by inspectors to be defective which remains unclaimed within one hundred (100) days from date of confiscation, after due notice, shall automatically be forfeited in favor of the City Government. e) Prohibited Acts It shall be unlawful for a Retail Outlet to engage in the under delivery and/or short selling of gas, and illegal trading within the territorial jurisdiction of Bacolod City. f) Under delivery and/or Short selling Under delivery and/or short-selling of gas is deemed committed when a retail Outlet is found to have delivered or dispensed less than the tolerable minimum quantity of minus fifty (50) milliliters for every ten (10) liters of gas as measured by a calibrating bucket certified and sealed by the DOST-ITDI. g) Illegal Trading Illegal trading is deemed committed when a Retail Outlet has failed to have its dispensing pumps calibrated and sealed by the proper authority. h) Presumptions It shall be presumed that Retail Outlet committed under delivery and/or short-selling when it is found using a dispensing pump that is not approved by the DoE or has tampered, destroyed or altered the government seal affixed or attached by the proper authority. Under delivery and/or short-selling of gas shall also be presumed when the seal affixed by the duly authorized representatives or service contractors of the oil company in cases contemplated under Sub-section j) of this section, has been tampered, destroyed, or altered. The absence of an "out-of-order" sign or padlock locking the dispensing Pump that has gone off calibration shall be deemed an actual use of the pump for the conduct of retailing and shall give rise to the presumption of under delivery and/or short-selling. A dispensing pump found with a broken or no seal shall continue prima facie evidence of under delivery and/or short-selling. i) Calibration and Sealing by the Proper Authority All Retail Outlets shall be responsible for the proper calibration and accuracy of their dispensing pumps. All dispensing pump must be properly calibrated quarterly or every three (3) months, and sealed by the proper authority. A dispensing pump that is not calibrated and sealed, goes off-calibration, or not delivering the correct quantity shall be clearly marked by the Retail Outlet with an "out-of-order" sign and padlocked, and shall not be used until the said pump is recalibrated and resealed by the proper authority. j) Service/Maintenance Contractors; exception to the Rule In the event that the proper authority is unable to recalibrate and reseal a dispensing pump within two (2) business days from date and time of reporting by the Retail Outlet, the duly authorized representatives or service contractors of the oil company may calibrate the dispensing pump provisionally, subject to the final calibration by the Office of the City Treasurer and/or its representatives from the Weights and Measurement Section. The authority performing the calibration provisionally shall install a seal to guard against the unauthorized adjustment of the dispensing pump, which seal should not be broken or removed until the final calibration of the purpose authority. For this purpose, Retail Outlets and oil companies shall be required to submit a list of its duly accredited service/maintenance contractors. k) Initiation of Criminal Action any person may initiate a criminal action against those committing any of the prohibited acts defined or provided under Ordinance No. 1482, s-2005. However, the Bacolod City government, thru the Office of the City Treasurer, may motu propio file a case in violation of this Ordinance. l) Initiation of Administrative Proceedings the initiation of criminal action under Ordinance No. 142, S-2005 shall be without prejudice to the filing of an administrative action against such person pursuant to DoE Department Circular No. DC2003-11-010, entitled "Providing the Rules and Regulations Governing the Business of Retailing Liquid Petroleum Products." m) The cost of sealing tags shall be borne by the taxpayers. SECTION 63. Fraudulent Practices Relative to Weights and Measures and Corresponding Penalties. a) Fraudulent practices relative to weights and measures Any person, other than the official sealer of weights and measures; 1) Who places an official tag or seal upon instrument of weights or measures, and attaches it thereto, or 2) Who fraudulently imitates any mark, stamp or brand, tag or other characteristic signs used to indicate that weights and measures have been official sealed, or 3) Who alters in any way the certificate given by the sealer as an acknowledgement that the weights and measures mentioned therein have been duly sealed, or 4) Who makes or knowingly sells or uses any false or counterfeit stamp, tag, certificate, or license, or any dye for printing or making stamps, tags certificates or licenses which are an imitation of, or purport to be a lawful stamp, tag, certificate or license of the kind required by the provisions of this article, or 5) Who alters the written or printed figures or letters on any stamp, tag, certificate of license used or issued, or 6) 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 payment of fees or charges imposed in this Article. 7) Who procures the commission of any such offense by another; shall for each of the offense above be fined by not less than five thousand pesos (P5,000.00) or imprisoned for not less than one (1) month nor more than one (1) year, or both, at the discretion of the court. b) Unlawful possession or use of instrument not sealed before using and not resealed within twelve (12) months from first sealing. Any person who makes a practice of buying or selling goods by weight and/or measure, or of furnishing services the value of person who uses in any purchase or sale or in estimating the value of any service furnished by any instrument of weights and measures 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 pesos (500.00) or by imprisonment not exceeding one (1) year, or both, at the discretion of the court. c) Alteration or fraudulent use of instrument of weights and measures. 1) Any person who, with fraudulent intent, alters any scale or balance, weight or measure after it is officially sealed or who knowingly uses any false scale or balance, weight or measure whether sealed or not, or 2) 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 thereof; shall be punishable by a fine not less than five thousand pesos (P5,000.00) or by imprisonment not less than three (3) months nor more than one (1) year or both, at the discretion of the Court. SECTION 64. Administrative Penalties. The City Treasurer may compromise the following acts or omissions which do not involve fraud before a case is filed in the court. TaDAIS a) Any person making a practice of buying or selling any weight and measure using unsealed and/or unregistered instrument. 1) When the weight or measure is correct 300.00 2) When the weight or measure is incorrect but within a tolerable allowance of defect or short measure 500.00 b) Failure to produce weight and measure tag, or license certificate upon demand but the instrument is duly registered. 1) When the weight or measure is correct 200.00 2) When the weight or measure is incorrect but within a tolerable allowance of defect or short measure 400.00 Any person found violating any of the provisions under this Article for the second time shall be fined twice the amount of the prescribed penalties. c) Fines and Sanctions any person, natural or juridical, found violating, and/or abetting or aiding in the violation of any provision of Ordinance of this shall be penalized by a fine of Four Thousand Pesos (4,000.00) and/or imprisonment of one (1) month for the first offense. Five Thousand Pesos (P5,000.00) and/or imprisonment of two (2) months for the second offense and the revocation of its business license, and/or imprisonment of three (3) months for the third and subsequent offense, at the discretion of the Court. In case of a corporation, the penalty of imprisonment shall be suffered by the Chairman of the Board and/or its President. The City Mayor, upon the recommendation of the Office of the City Treasurer, Business Permits and Licensing Office, and/or DoE, order the suspension, revocation of termination of the business permits, and closure of the Retail Outlets. ARTICLE 20 Mayor's Permit Fees on Business SECTION 65. Administrative Provisions. a) Any person, who shall establish, operate or conduct any business mentioned in this Article, shall first secure a Mayor's Permit and pay the corresponding fee therefore. b) Any person, whether natural or juridical, desiring to engage in any business, trade, or activity within the City, shall first submit a written application to the City Mayor through the Business Permits and Licensing Office, who before processing the business application, shall require the payment of an application fee of FIFTEEN PESOS (Php15.00) c) Every permit issued by the City Mayor, must show the name of the applicant, the nationality, address, nature or organization, whether a sole proprietorship, corporation or partnership, location of the business, number of the permit, date of issue, and other information that the City Mayor may require. The City Treasurer shall keep a record of all application for mayor's permits. SECTION 66. Payment of Permit. The applicant shall secure the permit from the Business Permits and License Office and pay the corresponding permit fee to the City Treasurer. The Business Permit and License Office shall keep a record of all permits issued. SECTION 67. Issuance of Permit. All permits, issued shall take effect on the date of issue and shall expire on the date specified therein but not beyond December thirty-one (31) of the year it was issued. The issuances of the permit shall not relieve the permittee from the fulfillment of the requirements of the other departments in connection with the operation of business or conduct of any activity prescribed under this Code. SECTION 68. Renewal of Permits. The Mayor's permit to engage in business shall be duly renewed every year on or before 20th of January. Failure to renew the Mayor's Permit within the prescribed period shall subject the taxpayer to a TWENTY-FIVE PERCENT (25%) surcharge of the permit fee and TWO PERCENT (2%) penalty per month not exceeding (36) months. HICATc SECTION 69. Posting or Display to Public View. Mandatory Requirement. The Mayor's Permit issued to any business shall at all times be posted or Displayed for public view. Business permit Registration Plates issued to all operators of business establishments with fix business address shall accompany the Mayor's Permit. If operators have no fixed place of business or office, they shall keep the Mayor's Permit or copy thereof, in their person. Cost of Business Registration Plates shall be paid to the Treasurer's Office (Ordinance No. 456, s-2008 will continue to be enforced). SECTION 70. Pre-requisites of Law; Strict Compliance. The pre-requisites of law relative to the corporate existence and organizational set up of the business establishment securing the Mayor's Permit shall be strictly complied with before the same shall be issued. Further, compliance of the required clearances appearing at the back portion of the application form shall be complied before assessment of payment is made. SECTION 71. Barangay Clearance. All business establishments applying for or renewing business permits shall secure barangay clearance from the barangay where they are located and pay barangay clearance fees, if any, before a mayor's Permit may be issued. However, if such barangay within seven (7) days after filing thereof, the mayor may issue the permit applied for. SECTION 72. Non-Issuance of Permit. A Mayor's Permit may be refused on the ground that the person applying for a permit has violated and continues to violate any Ordinance or regulation relating to such a permit. SECTION 73. Revocation of Permit. Upon proper and written notice, the City Mayor may revoke the permit and close the establishment for any of the following reasons: a) Violation of any condition set forth in the permit; b) Abuse of privilege to do business or pursue an activity to the injury of public morals and peace; and c) When the place of business becomes a nuisance or is allowed to be used by disorderly characters, criminals or persons of ill repute. SECTION 74. Separate Permit on Different Kinds of Business. If a person desires to engage in more than one kind of business, he shall secure corresponding permits and pay the permit fee imposed on each separate or different business, notwithstanding the fact that he may conduct or operate all such distinct business in one establishment only. SECTION 75. Issuance of Certified Copy and Amendment of Permits. a) The Office of the City Mayor, through the Business Permits and License Office, shall, upon the presentation of satisfactory proof that the original copy of the permit certificate has been lost, stolen, or destroyed, issue a certified copy upon payment of a fee of fifty-pesos (P50.00) for each certified copy issued. b) Transfer of Location or Amendment of Mayor's Permit Businesses which are operating with valid permits and are transferring to a new business location/address or amend or correct any entries shall also be required to pay a processing fee of one hundred pesos (P100.00) in addition to the regular fees provided under this Article. SECTION 76. Abandonment or Closure of Business. When a business or occupation is abandoned or closed, the person conducting the same shall submit to the City Treasurer within twenty (20) days from the date of such abandonment or closure, a sworn statement to the effect, stating therein the date of abandonment or closure and the corresponding taxes due that must be liquidated, otherwise said business shall be presumed to be still in actual operation. All taxes due and payable for the corresponding quarter should be settled before a business is deemed officially closed or abandoned. All taxes already paid for the whole current year shall not, however, be subject to a refund for the unused term. SECTION 77. Retirement of Business. Any person who desires to retire his business may do so on or before the expiry date set forth in his permit. Full payment of the annual fee, however, must be made by the person retiring from such business, and under no circumstances shall refund the made corresponding to the unused period. Failure to surrender the permit on or before the expiration date shall be construed to mean that the business is being continued and taxes or fees corresponding to the succeeding quarter becomes due and payable. SECTION 78. Death of a Permittee. When an individual paying a permit fee dies and the same business is continued by his heirs or persons interested in his estate, no additional payment shall be required on the unexpired term for which the fee was paid. SECTION 79. Inspection of Business Establishments. Business establishments shall be subject to inspection during their business hours by any duly authorized official with a mission order issued by the head of the department concerned, connected with public health, welfare and safety and who has technical and official authority in such matters to see to the effective compliance of the requirements of Ordinances and Provisions of existing laws and of this Code. SECTION 80. Rate of Business Permit Fee. a) The herein rates of annual business permit fees shall be based on the aggregate area utilized by the business: 1) MANUFACTURERS, ASSEMBLERS, REPACKERS, PROCESSORS, ETC. 1.1. Asphalt & Asbestos Factory 1,100.00 1.2. Bagoong, Salted Fish or Dried Fish 110.00 1.3. Bakery: I. with 24 planchas or less 220.00 II. with 25 to 75 planchas 330.00 III. with 73 planchas or more 550.00 1.4. Bed and/or Matresses: I. Mechanized 220.00 II. Manual 110.00 1.5. Bottles/Bottling Plant 1,100.00 1.6. Boxes 110.00 1.7. Candles 275.00 1.8. Canned Goods 440.00 1.9. Clothes and Garment 220.00 1.10. Confectionary and Candies 220.00 1.11. Concrete and Hollow Blocks: I. Mechanized 440.00 II. Manual 220.00 1.12. Copra Meat 220.00 1.13. Edible, Vegetable and Coconut Oil 220.00 1.14. Electrical and Power Plants 1,100.00 1.15. Fertilizer Plants and Lime Factory 1,100.00 1.16. Fire Crackers and other Pyrotechnics 550.00 1.17. Fishing Industry I. Breeding Grounds 550.00 II. Deep Sea Fishing 330.00 III. Shallow 220.00 1.18. Flower Garden 220.00 1.19. Floor Wax and Similar Products 220.00 1.20. Foundries 550.00 1.21. Galvanized Iron Sheets & Aluminum Containers 220.00 1.22. Gasoline Depots and Acetylene Depots 1,100.00 1.23. Handicraft Works, Embroidery, Knitting, Shell, Wood, Bamboo and other similar products 110.00 1.24. Home, Industries and Furniture: I. Steel, Wooden, Plastic 440.00 II. Rattan, Bamboo 220.00 1.25. Ice, Ice Cream and Frozen Delights 550.00 1.26. Livestock, Piggery, Poultry Raisers, Prawn Raisers & Others 220.00 1.27. Paint, Paste, Ink Dyes and other similar products: I. with Machinery 440.00 II. without Machinery 220.00 1.28. Pharmaceutical Products: I. with Machinery or Boiler 440.00 II. without Machinery 220.00 1.29. Products made of Native Materials 110.00 1.30. Repacker 220.00 1.31. Rectifiers, Brewers and Distillers 1,100.00 1.32. Rice Farming 330.00 1.33. Rubber Tires Manufacturing 1,100.00 1.34. Other Rubber Products 220.00 1.35. Shoes and Footwear Products 440.00 1.36. Soap and Cosmetics: I. Mechanized 440.00 II. Manual 220.00 1.37. Soft Drinks & Aerated Water 1,100.00 1.38. Steel Brass, Iron and Metal Products 440.00 1.39. Sugar Central and Refinery 2,200.00 1.40. Sugar Farming 550.00 1.41. Upholstery Products 330.00 1.42. Water Refilling Station 550.00 I. Vendo/Dispensing Machine (per machine) 220.00 1.43. Wines, Liquors and Distilled Spirits Compounders 1,100.00 1.44. Other Manufacturer, Assemblers, Repackers and Processors not mentioned above 220.00 2) WHOLESALERS, RETAILERS, DEALERS AND DISTRIBUTORS. 2.1. Accessories and Parts Motor Vehicles 550.00 2.2. Agricultural Chemicals, Fertilizer and Lime Products & Others 275.00 2.3. Air Foam Mattresses, Upholstery Fabrics & Allied Products 275.00 2.4. Aquaculture Implements Machinery, Automobiles, Motor Cars, Truck, All kinds of Motor Vehicles, Jeep & Jeepneys, and All other kinds of Machinery 1,100.00 2.5. Asphalt and Asbestos Dealer 330.00 2.6. Athletics and Sporting Goods 220.00 2.7. Books, Magazines, School Supplies and others 220.00 2.8. Cell Phone and Accessories 220.00 2.9. Cell Phone Prepaid Card/Internet Cards 220.00 2.10. Computers and Accessories 330.00 2.11. Drugs and Cosmetics Distributor 440.00 2.12. Drugs and Cosmetics Retailers 220.00 2.13. Dry Goods, Clothes, Textiles, Shoe Stores & Gift Shops 275.00 2.14. Fire Extinguishers and others 220.00 2.15. Fishing Equipment and Supplies 275.00 2.16. Flower Shops 110.00 2.17. Gun Stores and Accessories 1,100.00 2.18. General Merchandise: I. Sari-Sari (barangays) 50.00 II. Sari-Sari (city proper) 60.00 III. Inside the Public Markets 60.00 2.19. Glass Wares 220.00 2.20. Groceries 220.00 2.21. Supermarkets 440.00 2.22. Hardware and Construction Supplies 550.00 2.23. Home Appliances & Home Furnishings, Refrigerators, Gas Ranges, Gas Stoves, Furniture & other similar products aAcHCT 550.00 2.24. Jewelry 330.00 2.25. Kerosene, Diesel and Gasoline with Filing Station 330.00 2.26. Kerosene, Diesel & Gasoline w/out Filing Station or Pump 110.00 2.27. Liquefied Petroleum Gas (LPG) 330.00 2.28. Livestock and Poultry Feed Supplies/ Products, Medicines and other similar products 275.00 2.29. Lubricating Oils and Oil Products 330.00 2.30. Lumber and Wood Dealer: I. All Kinds 220.00 II. Coco Lumber 110.00 III. Bamboo & its products, miss-cut lumber, nipa shingles, Firewood, charcoal and similar products 60.00 2.31. Lumber Yards: I. Without a Yard 220.00 II. With a Yard 440.00 2.32. Mill Supplies 550.00 2.33. Motor Batteries 220.00 2.34. Motorcycles, Bicycles and Tricycles 330.00 2.35. Native Products 110.00 2.36. Office Machines & Supplies, Typewriters, Adding Machines, Calculators and other similar machines 330.00 2.37. Painting (Art Galleries) 170.00 2.38. Physician/Surgeon, Veterinary Equipment & Medical Supplies 440.00 2.39. Radios, Electronics and other similar products 220.00 2.40. Retailers of: Salts, Mongo, Salted Peanuts, Banana, Camote, Pork & Chicken BBQ with fixed stand & products 60.00 2.41. Sand and Gravel TAaEIc 330.00 2.42. Scraps and other Second Hand Stores 170.00 2.43. Structural Glasses, Mirrors & Aluminum products 550.00 2.44. Sugar & Molasses Dealers 330.00 2.45. Vendors, Buyers and Dealers: I. Chicken, Fowls and Eggs 60.00 II. Fish Vendors (with fixed stalls) 60.00 III. Fish Vendors (ambulant) 30.00 IV. Fruits, Spices and Vegetables 60.00 V. Hogs 110.00 VI. Large Cattle and other Livestock 220.00 VII. Meat and Pork (fresh and preserved): i. Dealers 220.00 ii. Vendors 110.00 VIII. Plants and Flower 110.00 IX. Fish Dealers, Fish Markets and Food Terminals 330.00 2.46. Other Wholesalers, Retailers, Dealers and Distributors not specified above 110.00 3) On EXPORTERS 330.00 4) On ESSENTIALS COMMODITIES: The Permit fees on the business of manufacturing, producing, importing, wholesaling and retailing of essential commodities shall be the same as the rates prescribed in this Article. 5) On RICE and CORN: 5.1. Palay, Corn and other Grains Buyer/Dealer 330.00 5.2. Rice and Corn Wholesalers 220.00 5.3. Rice and Corn Retailers 110.00 6) On CAFES, CAFETERIAS, and OTHER EATERIES: 6.1. Cafes and Cafeterias 110.00 6.2. Ice Cream and other Refreshment Parlors 220.00 6.3. Carinderias and Food Caterers 220.00 6.4. Restaurants 550.00 6.5. Soda Fountain Bars/Ice Cream Stands 110.00 6.6. Food Stands for Puto, Pop Corn, Peanuts & other cook foods 60.00 7) On CONTRACTORS and SERVICE ESTABLISHMENTS: 7.1. Accounting Service 330.00 7.2. Advertising Agencies, Travel Recruitment, Procurement Sugar & Molasses, Immigration, Credit Investigation, Insurance Adjusters 330.00 7.3. Arrastre Service 550.00 7.4. Assaying Laboratories 110.00 7.5. Associations, Organizations, Foundations and other Religious Institutions 110.00 7.6 Barber Shops: I. With three (3) chairs or less 110.00 II. With more than three (3) chairs 220.00 III. Roving/Ambulant Barbers 25.00 IV. Double the Fees in I) and II) for air-conditioned shops 0.00 7.7. Battery Charging Shops 60.00 7.8. Beauty Parlors: I. With three (3) chairs or less 110.00 II. With more than three (3) chairs 220.00 III. Travelling Beautician 25.00 IV. Double the Fees in I) and II) for air-conditioned shops 0.00 7.9. Belt and Buckle Shops 110.00 7.10. Blacksmiths: I. Manual 110.00 II. Mechanical 220.00 7.11. Booking Office/Liaison Office 550.00 7.12. Breeding of Gamecocks 110.00 7.13. Breeding of Race Horses 330.00 7.14. Brokerage 220.00 7.15. Business Agents 110.00 7.16. Business Management Services 330.00 7.17. Call Center Offices 1,100.00 7.18. Carpentry Shops 110.00 7.19. Cell Phone Repair Services 110.00 7.20. Cinematographic Film Owners, Lessors or Distributors, Video Taping Coverage Services 220.00 7.21. Collecting Agencies 220.00 7.22. Commercial or Immigration Brokers 220.00 7.23. Computer/Internet Services (per unit) 55.00 7.24. Computer Repair Services 220.00 7.25. Consultancy 330.00 7.26. Construction of: I. Motor Vehicles-Body Building 330.00 II. Bicycles and Tricycles 110.00 III. Animal Drawn Carts 60.00 7.27. Desk Top Printing 330.00 7.28. Drafting and Architectural Services 330.00 7.29. Dyeing Establishment 110.00 7.30. Employment and Placement Agencies 550.00 7.31. Escort Services 220.00 7.32. Funeral Service Parlors 330.00 7.33. Furniture Repair Shops 110.00 7.34. Garage or Shed where Garage Buses, Taxis, PUJ and other PU vehicles are kept, including Transportation Terminals: I. More than Twenty (20) Motor Vehicles 330.00 II. From Ten (10) to Nineteen (19) Motor Vehicles 220.00 III. Less than Ten (10) Motor Vehicles 110.00 7.35. General Engineering, General Building, Specialty Contractors, Filling, Demolition, Salvage Work and Transfer or Relocation 550.00 7.36. Goldsmiths and Silversmiths 60.00 7.37. Fare Management Office 110.00 7.38. House and/or Sign Painters 110.00 7.39. Ice and Cold Storage 550.00 7.40. Indentor or Indent Services 110.00 7.41. Internet Service Provider/Connector 550.00 7.42. Janitorial Services 330.00 7.43. Judo-Karate/Martial Arts, Dancing Schools, Speed Reading, EDP/Nursery/Vocational & other Schools not regulated by the DECS 330.00 7.44. Key Smiths and Locksmith 60.00 7.45. Lathe Machine Shops 330.00 7.46. Laundry and Dry Cleaning Establishment 220.00 7.47. Legal and other Professional Services 330.00 7.48. Massage or Therapeutic Clinic and other similar places 440.00 7.49. Meteography Services 110.00 7.50. Medical, Dental and Maternity Clinic 330.00 7.51. Messengerial Services 330.00 7.52. Milling Services (Rice and Corn) and other similar 220.00 7.53. Mining Services 220.00 7.54. Painting Shops 110.00 7.55. Parking Lots: I. One Hectare or Less 110.00 II. More than One Hectare 220.00 7.56. Pedicab Operators: I. 1-5 Units 45.00 II. 6-10 Units 60.00 7.57. Perma Press per unit 60.00 7.58. Persons engaged in the Installation/Distribution of: I. Water Systems 2,200.00 II. Gas or Bio-Gas System 550.00 III. Electric Light, Heat and Power 2,200.00 IV. Water Pump 220.00 V. Sound System Service 110.00 VI. Ordinary Sound and Light System 60.00 VII. Stereo Quadrosonic Sounds and Disco Lights 60.00 7.59. Photographic Studios: I. With Gallery 220.00 II. Developing Center/Photo Copy 220.00 III. Roving Photographer 60.00 7.60. Photostatic White and Blue Printing 110.00 7.61. Plastic and Wood Lamination 110.00 7.62. Private Hospital 1,100.00 7.63. Promotional Services 220.00 7.64. Proprietors or Operators of Heavy Equipment for Hire 330.00 7.65. Proprietors of Smelting Plant 550.00 7.66. Proprietors of Engraving and Plating Plants 550.00 7.67. Public Ferries 2,200.00 7.68. Public Warehouse and Bodegas 550.00 7.69. Purchasing Agencies 550.00 7.70. Recapping Plant and Services 550.00 7.71. Recopying and Duplicating Services 110.00 7.72. Renting of Equipment: I. Office Equipment and Furniture 110.00 II. Motorcycles, Tricycles, Bicycles or similar 60.00 III. Trucks and Automobiles, per unit 60.00 IV. Heavy Equipment, per unit 110.00 V. Agricultural Implements and Tools, per unit 110.00 VI. Aircraft Charter 550.00 VII. Drilling Apparatus 330.00 7.73. Repair Shops for Motor Vehicles and Engines: I. Area of 1,000.00 sq. meters or more 330.00 II. Area of 500 or more but less than 1,000 sq. meter 220.00 III. Area of less than 500 sq. meters 110.00 7.74. Repair Service: (Electronic Equipt. & Household Appliances) 170.00 7.75. Roasting of Pigs and Fowls 110.00 7.76. Sawmills 550.00 7.77. Security Agency/Private Detective Agency (posting of Security Guards) 330.00 7.78. Sculptor Shops 110.00 7.79. Service Station: (Washing, Greasing, Lubricating) 110.00 7.80. Shipyards for Repair Ships: I. with Shop Area of One (1) hectare or less 550.00 II. with Shop Area of more than One (1) hectare 1,100.00 7.81. Shoe Repair Shops/Shine Service: I. Manual 60.00 II. Mechanized 110.00 III. Shine Services/Stand 110.00 7.82. Shops for Shearing Animals 110.00 7.83. Shops for Party Needs 110.00 7.84. Slendering of Body Saloons 220.00 7.85. Stevedoring Services 550.00 7.86. Surveying Services 330.00 7.87. Tailoring/Dress Shops: I. with more than three (3) Sewing Machines 220.00 II. with Three or less Sewing Machine 110.00 7.88. Tinsmiths: I. Manual 110.00 II. Mechanized 220.00 7.89. Trucking and Handling Services 330.00 7.90. Upholstery Shop and/or Wood Carving 110.00 7.91. Vaciador and Grinding Shops or Gritsmills 110.00 7.92. Videoke Machine Rentals 220.00 7.93. Vocational, Driving and IBM Schools 110.00 7.94. Vulcanizing Shops 110.00 7.95. Warehousing, Forwarding Services 330.00 7.96. Watch Repair Center & Jewelry Repair Shops: I. Manual 60.00 II. Mechanized 110.00 7.97. Other Service Establishment not mentioned 110.00 8) On HOTELS and MOTELS: 8.1. Hotels: I. AAA Class 2,200.00 II. AA Class 1,700.00 III. A Class 1,100.00 8.2. Motels 1,100.00 9) On PRIVATELY OWNED PUBLIC MARKETS: 9.1. With less than 10 Blocks or Stalls 110.00 9.2. With 10 to 20 Blocks or Stalls 220.00 9.3. With more than 20 Blocks or Stalls 330.00 10) On REAL ESTATE DEALERS: 10.1. Subdivision Operators 1,100.00 10.2. Lessor of Real Estate: I. Commercial 550.00 II. Residential 330.00 10.3. Real Estate Dealers 220.00 11) On PRIVATELY-OWNED CEMETERIES, CREMATION AND MEMORIAL PARKS 1,500.00 11.1. Memorial Parlor 550.00 12) On LODGING HOUSES/PENSION HOUSES 550.00 13) On BOARDING HOUSES 220.00 14) On RESIDENTIAL HOUSES, ROOMS & BED SPACES 110.00 15) On FISHPONDS, FISHPENS OR FISH BREEDING GROUNDS: 15.1. Deep Sea Fishing 220.00 15.2. Shallow Fishing 110.00 15.3. Fishponds, Fish pens for Fish & Prawn breeding grounds (per hectare) 60.00 16) On BANKS and OTHER FINANCIAL INSTITUTIONS: 16.1. Banks: Main 2,200.00 Branch 1,100.00 16.2. Automated Teller Machine (ATM) Services 1,100.00 16.3. Lending Investors 550.00 16.4. Finance Investment Companies 1,100.00 16.5. Pawnshops: Main 2,200.00 Branch 1,100.00 16.6. Money Remittances/Transfer Services 330.00 16.7. Money Shops (money changer) 550.00 16.8. Insurance Companies: Main 2,200.00 Branch 1,100.00 16.9. Stock Markets/Brokers 550.00 16.10. Dealers in Securities & Foreign Exchange 550.00 17) PRINTING PRESS/PUBLISHING HOUSE 330.00 18) PLEASURABLE or AMUSEMENT PLACES and DEVICES: 18.1. Amusement Devices: I. Merry-Go-Round, Roller Coaster, Ferris Wheel, Swing, Shooting Gallery and other similar devices (per rides) 110.00 II. Bump Cars and the likes (per car) 60.00 III. Jukebox (per machine) 60.00 IV. Music and Sound System for lease (per machine) 110.00 V. Videoke or player (per machine) 60.00 18.2. Bar or Cocktail Lounge/Beer Garden & other similar 550.00 18.3. Billiard or Pool Hall (per table) 60.00 18.4. Bowling Establishments: I. Automatic 550.00 II. Manual 440.00 18.5. Boxing Stadium, Auditorium, Gymnasium, Concert Halls and other similar halls (including inside school campus for rent) 550.00 18.6. Dance Hall 330.00 18.7. Circus, Carnivals and other similar places 550.00 18.8. Cockpit 1,100.00 18.9. Floor Show, Fashion Show, Stage Show (per day) 550.00 18.10. Fun House, carnival rides (indoor) 550.00 18.11. Golf Course 1,100.00 18.12. Golf/Driving Range 550.00 18.13. Night/Day Club 2,200.00 18.14. Offtrack Betting Station 1,500.00 18.15. Orchestra, Combo and other Musical Bands or Groups 170.00 18.16. Race Tracks 1,100.00 18.17. Skating Rink 220.00 18.18. Swimming Pool, Resort and other similar places 330.00 18.19. Tennis/Pelota/Polo/Squash Courts and similar places 220.00 18.20. Theaters and Cinema Houses 1,100.00 I. Itinerant Operator 550.00 II. Video Houses, Mini Theaters 330.00 19) CAR EXCHANGE (of second hand/surplus) 1,100.00 20) HOLDERS OF GOVERNMENT FRANCHISE (except tricycle and/or pedicabs) National 3,000.00 Local 1,500.00 21) FILM SHOOTING (per day) 500.00 22) LEARNING INSTITUTIONS: 22.1 Nursery and Kindergarten 550.00 22.2 Vocational Schools 550.00 22.3 High School Level only 1,100.00 22.4 Universities, Colleges 1,500.00 23) RADIO BROADCASTING STATIONS (AM & FM frequency) 220.00 24) EDUCATIONAL/LIFE PLAN/MEMORIAL PLAN/PENSION PLAN/HOSPITALIZATION PLAN and other PRE-NEED BUYING PLANS: 24.1. Principal/Main Office 1,100.00 24.2. Per Branch Office/Agency 550.00 25) OTHER BUSINESS TRADES OR OCCUPATION NOT SPECIFICALLY MENTIONED ABOVE 220.00 Provided, that manufacturers, exporters, importers, wholesalers, and/or retailers of hazardous, toxic, flammable or explosive materials or products shall pay an additional ONE HUNDRED PERCENT (100%) of the rates herein prescribed; Provided, further, that when the business is conducted with some other businesses in the same place, the fee to be collected shall be that which has the highest rate among the businesses concerned, plus FIFTY PERCENT (50%) thereof, except those falling under items (18.9 and 20) which shall be collected separately; Provided, that in no case shall a mayor's permit be assessed to exceed TEN THOUSAND PESOS (P10,000.00) per annum. SECTION 81. Time of Payment. The fee imposed in the preceding section shall be paid to the City Treasurer upon application for a Mayor's Permit before any business or activity can commence and within the first twenty (20) days of January of each year in case of renewal thereof. ARTICLE 21 Special Permit to Sell/Serve Liquor SECTION 82. Liquor Permit. Establishments and/or individuals engaged in the manufacture, retail and/or wholesale of liquor or intoxicating beverages shall secure a permit form the Liquor Licensing and Regulatory Board, Office of the Mayor, before producing/serving/dispensing/selling the same. SECTION 83. Application/Filing Fee. Any person desiring to produce/sell/serve and/or dispense liquor, shall file an application therefore in the prescribed upon payment of a filing fee, as follows: Retailer 20.00 Wholesale 40.00 Serving/Dispensing 100.00 Manufacture/Distiller/Producer 100.00 Special Permit (for amusement places) 500.00 SECTION 84. Special Permit Fee for Selling/Serving Liquor during Prohibited Time. No licensed liquor dealer shall sell or serve liquor before 8:00 a.m. and after 10:00 p.m., except for sari-sari stores allowed only from 8:00 a.m. and to 6:00 p.m. However, Special Permit may be issued upon payment of an annual fee in the amount of TWO THOUSAND PESOS (P2,000.00) for a qualified establishment other than amusement places to be allowed to sell liquor from 10:00 p.m., but not beyond 2:00 a.m. Special permit may be issued to qualified amusement places to serve/dispense liquor beyond 10:00 p.m. but not beyond 3:00 a.m., upon payment of FOUR THOUSAND PESOS (P4,000.00) per annum. It shall be unlawful for any person to sell, buy or otherwise dispense of any kind of hard drinks or liquor from any sari-sari store within the jurisdiction of Bacolod City from 6:00 p.m. to 8:00 a.m. EcHAaS Regulatory Fee (In Addition to the Special Permit Fee) Kinds of Liquor Regulatory Fee Per Annum Wholesale Retail Imported Liquor 4,000.00 2,000.00 Domestic Liquor (Local Wine) 1,500.00 500.00 Fermented Liquor (Beer) 800.00 400.00 Vino 400.00 300.00 Tuba, Basi, Tapuy 300.00 200.00 Regulatory Fee in Amusement Places like night club, bar, cocktail lounge, beer garden, disco house, videoke bar, cabaret, ballroom dancing halls, sing-a-long pub houses and other similar establishments: Imported Liquor 5,000.00 Domestic Liquor (Local Wine) 3,000.00 Fermented Liquor (Beer) 4,000.00 Vino 1,000.00 Tuba, Basi, Tapuy 1,000.00 SECTION 85. Time of Payment. The fee herein imposed shall be paid to the City Treasurer before the release of the special permit and renewable annually on or before the twentieth (20th) day of January of each year. ARTICLE 22 Special Permit to Sell Tobacco and/or Cigarettes SECTION 86. Payment of Fees. Any person, before engaging in the sale and manufacture of tobacco or cigarette shall first secure a Mayor's Permit from the Business and Licensing Office, Office of the Mayor, and pay the corresponding permit fees to the City Treasurer, in the following rate: Nature of Business Rate of Fee/Annum Wholesale 200.00 Retail 50.00 Manufacturers shall be taxed under Section 16 (a), and the Permit Fee should be based under Section 80 (a) of this Ordinance. SECTION 87. Time of Payment. The above imposition shall be paid annually and renewable on or before the twentieth (20th) day of January of each year. ARTICLE 23 Building and Other Construction Permit Fees SECTION 88. Administrative Provision. All applicable rules and regulation in the Revised Implementing Rules and Regulation of the National Building Code of the Philippines (P.D. 1096) shall be adopted by the City of Bacolod, including the provisions on the rates of fees, charges and penalties. ARTICLE 24 Fees for the Reproduction of CPDO Documents A. Research Fee P20.00 B. Books Hardcopy Digital File 1. Comprehensive Land Use Plan P500.00 (B & W) (Master Copy w/ Colored Maps) 1,500.00 150.00 2. Socio-Economic Profile 500.00 150.00 3. Data Bank 500.00 150.00 4. Bacolod Trends 300.00 150.00 C. Maps (Hard Copy) HP Paper Standard Special Topics 1. Letter (8 1/2" x 11") 25.00 50.00 2. A3 (11" x 17") 50.00 100.00 3. A1 (20" x 30") 200.00 400.00 4. A0 (34" x 55") 400.00 1,000.00 D. Digital Maps at P30.00/sq.ft. (Jpeg format) Note: 1. For security purposes, we don't cater Flashdrive/USB; therefore, please bring your own CD/DVD. 2. Blank CD costs P25.00 ARTICLE 25 Sanitary Inspection and Health Certificate Fees SECTION 89. Sanitary Inspection Fee. Every owner/operator of business, industrial, commercial, or agricultural establishments, accessories, buildings or houses for rent shall secure sanitary certificate or permit for the purpose of supervision and enforcement of existing rules and regulations on sanitation and safety of the public upon payment to the City Treasurer of an annual fee in accordance with the following schedule. TADcCS a) Financial institutions such as banks, pawnshops, insurance companies, finance and other investment companies, dealers in securities and foreign exchange dealers. Main Office 325.00 Every branch office 250.00 b) Gasoline service and filling stations 475.00 c) Private hospitals 700.00 d) Medical clinics and dental and animal hospitals 325.00 e) Dwellings and other spaces for lease or rent Hotels, motels, apartels, pension inns, drive inns 700.00 I. Apartments 250.00 II. Houses for rent 200.00 III. Dormitories, lodging or boarding houses 500.00 f) Institutions of learning 700.00 g) Media facilities 250.00 i. Telegraph, teletype, cable, and wireless communication companies 250.00 ii. Telephone, electric and power companies: Main Office 400.00 Every branch office 250.00 iii. Administration, display offices, and/or offices of professionals 100.00 k) Peddlers 150.00 l) Lending investors 250.00 m) Manufacturers, producers, foundry shops, laboratories, privately owned markets, shopping centers, talipapas, and warehouses 700.00 n) Amusement places, such as theaters, coliseums, Sauna baths, Massage clinics, operators of golf course, cockpit arenas, bowling alleys, stadia 700.00 o) Other amusement places not mentioned above 500.00 p) Importer, exporter and wholesaler 700.00 q) Public eating places, such as restaurants, refreshment parlor, carinderia, etc. public eating places with 50 or more personnel 700.00 Public eating places with less than 50 personnel 500.00 r) Establishments offering services such as welding, vulcanizing, printing, publishing, tailoring, barber shop, and other similar services 450.00 s) Funeral parlors 500.00 t) Retailers and other establishments not included in the above 150.00 In cases where a single person, partnership, or corporation conducts or operates two or more businesses on one place or establishment, the sanitary inspection permit fee shall be imposed on the business with the highest rate. u) Occupancy sanitary permit fees shall be imposed on newly constructed buildings/dwelling houses, as follows: 1) Residential 200.00 2) Commercial 300.00 3) Industrial 400.00 During the processing of the Building Permit, application for the same should pass through the City Health Officer. v) Other Charges 1) Laboratories conducting the following: (a) Sputum Examination 65.00 (b) Gram's Staining for VC Clearance 65.00 (c) CBC 50.00 (d) Blood Typing 30.00 (e) Routine Stool Examination 30.00 (f) Water Analysis-Bacteriological 200.00 (g) Pregnancy Test 100.00 (h) Pap's Smear 80.00 (i) Skin Slit (Leprosy) 20.00 (j) Urinalysis 30.00 (k) Hepa B Ag 80.00 (l) Issuance of Medico Legal Cert. 50.00 (m) Post Mortem Exam 200.00 2) User Charges (a) HIV/AIDS Seminar Fee 50.00 (b) Insect and Vermin Control Fee 200.00 (c) Massagist Course Seminar Fee 100.00 3) Clinical Services (a) Registration 20.00 (b) Normal Delivery Fee 422.00 (c) Local Anesthesia 30.00 (d) Abnormal Delivery Fee 539.50 (e) Skin Testing (antibiotics, anti tetanus) 20.00 Family Planning (a) Pills (b) DMPA (c) Non Scalpel Vasectomy (d) Love Beads for NFP (e) Condoms 4) Permits and Other Charges (a) Issuance of Sanitary Permit Food Establishment 100.00 Resort/Hotel/Cinema/Theater 100.00 Barber Shop/Massage/Spa 100.00 (b) Pre marriage counseling/Family planning seminar 100.00 (c) Exhumation Permit 100.00 (d) Sanitary Permit for clearing septic vault 100.00 (e) Transfer of Cadaver 100.00 (f) Water disinfection 100.00 (g) Certificate of Water potability 50.00 (h) Cremation permit 100.00 5) Bacolod City Mental Health Care Center, monthly fees: Patient of: Bacolod City Residents 8,000.00 Outside Bacolod City Residents 10,000.00 6) Bacolod City Lying-In and Birthing Home Center, delivery fees: Non-Holders of PHILHEALTH CARD (Non-Members) Bacolod City Residents 1,200.00 Outside Bacolod City Residents 2,000.00 SECTION 90. Health Certificate Fee. All persons employed in business establishments engaged in food, entertainment, and personal services are required to undergo medical and physical examination given by government hospitals, medical clinics, and those private hospitals and medical clinics that may be accredited for the purpose. Based on the favorable results of the medical and health examination and upon payment of an annual fee of FIFTY PESOS (P50.00) to the City Treasurer, the applicant shall be issued a chronologically numbered and serialized health certificate. The City Health Department shall keep a file copy of the results of the medical and physical examination. CDAHaE 1. Medical Certificate 50.00 a) EHS Form 102-A (Yellow card-Foodhandler) 50.00 b) EHS Form 102-B (Green card-Non Foodhandler) 50.00 c) EHS Form 102-C (Pink card-Entertainer) 50.00 ARTICLE 26 Police Clearance Fees SECTION 91. Police Clearance Fees. The following police clearance fees shall be collected for each issuance thereof: a) For employment, scholarship, study grant, for other purposes not herein specified 110.00 b) For firearms permit application 250.00 c) For a change of name 200.00 d) For passport or visa application 200.00 e) For application for Filipino citizenship 550.00 f) Certification that the document is a Certified true copy 150.00 g) For seaman application 200.00 h) Study grant abroad 175.00 i) Comelec registration 50.00 j) Others 150.00 In addition to the above fees, the following service charges shall be collected: k) Verification fee 30.00 l) Finger printing 50.00 m) Photo, if taken by the agency 60.00 Any renewal of police clearance certificate shall be charged the same rate as above, except those renewed within a year upon request of the party to whom the same was issued which shall be charged FIFTY PERCENT (50%) of the regular rate. SECTION 92. Exemption. The fee shall not be collected from officials and employees of local and national government whose requests are related to official business. SECTION 93. Payment of Fees. The fees shall be paid to the City Treasurer or his duly authorized deputies upon issuance of an order of payment made after the application for police clearance was presented. An automatic increase of TEN PESOS (10.00) be imposed year thereafter after the approval of this Code without the need of further legislative action for all fees stated above. ARTICLE 27 Processing Fees for Subdivision and Condominium Projects/Activities SECTION 94. Imposition of Fees. Owners or operators of housing subdivisions and condominiums shall pay the following fees to the City Treasurer based on the order of payment issued by the Office of the Bacolod Housing Authority in accordance with the following schedule: DaECST A. RESIDENTIAL 1) SOCIALIZED i. Preliminary Approval & Locational Clearance 140.00/ha. ii. Final Approval/Development Permit 830.00/ha. iii. Alteration Permit 830.00/ha. iv. Building Permit 8.30/sq.m. v. Occupancy Permit 8.30/sq.m. vi. Inspection Fee 430.00/ha. 2) ECONOMIC i. Preliminary Approval & Locational Clearance 330.00/ha. ii. Final Approval/Development Permit 1,820.00/ha. iii. Alteration Permit 1,820.00/ha. iv. Building Permit 8.30/sq.m. v. Occupancy Permit 8.30/sq.m. vi. Inspection Fee 850.00/ha. 3) OPEN MARKET i. Preliminary Approval & Locational Clearance 530.00/ha. ii. Final Approval/Development Permit 3,290.00/ha. iii. Alteration Permit 3,290.00/ha. iv. Inspection Fee 1,660.00/ha. B. INDUSTRIAL AND COMMERCIAL 1) Preliminary Approval & Locational Clearance 850.00/ha. 2) Final Approval/Development 13,470.00/ha. 3) Alteration Permit 13,470.00/ha. 4) Inspection Fee 3,110.00/ha. C. FARM LOT 1) Preliminary Approval & Locational Clearance 380.00/ha. 2) Final Approval/Development 1,580.00/ha. 3) Alteration Permit 1,580.00/ha. 4) Inspection Fee 1,070.00/ha. D. MEMORIAL PARK/CEMETERY 1) Preliminary Approval & Locational Clearance i. Memorial Park 830.00/ha. ii. Cemeteries 830.00/ha. iii. Columbarium 4,150.00/ha. 2) Final Approval/Development Permit i. Memorial Park 3.10/sq.m. ii. Cemeteries 6.20/sq.m. iii. Columbarium 6.20/sq.m. 3) Alteration Permits i. Memorial Park 7.10/sq.m. ii. Cemeteries 5.90/sq.m. 4) Inspection Fee i. Memorial Park 1,780.00/ha. ii. Cemeteries 1,070.00/ha. iii. Columbarium 26.10/sq.m. SECTION 95. Review of Plans. The Sangguniang Panlungsod shall, subject to national law, process and approve subdivision plans, residential, commercial or industrial purposes, condominiums and other development projects/activities and to collect processing fees and other charges, pursuant to Sec. 458, (a), (2), (x) of R.A. 7160. However, the Sangguniang Panlungsod designates the BACOLOD HOUSING AUTHORITY (BHA) or its authorized representative as its technical staff for the review of subdivision plans/projects (City Ordinance 115-93). ARTICLE 28 Zoning and/or Locational Clearance Fees SECTION 96. Imposition of Fees. Fees for zoning and/or locational clearance for land use shall be collected from the owners and/or contractors of land development, construction, renovation, and expansion projects, as follows: a) Application/Filing Fee For every application for locational clearance irrespective of whether approved or not, motions for reconsideration, reclassification and for filing of complaint, as follows: 1) Motion for reconsideration 178.00 2) Petition/request for reclassification 675.00 This excludes the cost of reclassification proceedings, such as production/reproduction of maps and other documents, public hearings and publication that likewise shall be charged to the applicant/proponent. 3) For filing complaint (except those involving pauper-litigant which shall be free of charge) 50.00 4) Zoning Fee Every operator of business shall secure a clearance or zoning certificate from the City Planning and Development Office for the purpose of enforcement of existing rules and regulations on city zonification before they can be issued a business license. This clearance should be issued to business owners or operators upon payment to the City Treasurer of a zoning fee 50.00 5) Locational clearance fee for business and industrial 50.00 b) Residential structures, single or detached other than apartments, townhouses, dormitories, and subdivision/condominium projects, the cost of which is: 100,000.00 and below 200.00 over 100,000.00-200,000.00 400.00 over 200,000.00 500.00 plus 1/10 of 1% of cost in excess of 100,000.00 c) Apartments/Townhouses: 500,000.00 and below 1,000.00 over 500,000.00-2 million 1,500.00 over 2 Million 2,500.00 plus 1/10 of 1% of cost in excess of 2 Million regardless of No. of doors d) Dormitories Two (2) Million and below 2,500.00 Over Two (2) Million 2,500.00 plus 1/10 of 1% of cost in excess of 2 Million regardless of No. of doors e) Institutional, the project cost of which is: Two (2) Million and below 2,000.00 Over Two (2) Million 2,000.00 plus 1/10 of 1% of cost in excess of 2 Million f) Commercial, Industrial, Agro-industrial, the project of which is: 100,000.00 and below 1,000.00 over 100,000.00-500,000.00 1,500.00 over 500,000.00-1 Million 2,000.00 over 1 Million-2 Million 3,000.00 over 2 Million 2,000.00 plus 1/10 of 1% cost in excess of 2 Million g) Special Uses/Special projects (including Memorial parks, Gasoline station, Cell sites, Slaughter house, Treatment plant, etc.) the project of which is: 2 Million and below 5,000.00 over 2 Million 5,000.00 plus 1/10 of 1% cost in excess of 2 Million h) Temporary Use Permit 500.00 i) Re-zoning Fee 1.00/ square meter j) All zoning certification fees 0.50/ square meter k) No locational clearance upon construction 10,000.00 l) Reclassification fee 1.00/ square meter SECTION 97. Application and Certification. Applicants for locational clearance for conforming project or activity shall submit their application to the Zoning Official. After due verification and inspection conducted by the said official or his duly authorized representative, a certificate thereof shall be issued stating, among others, that the subject property, business, buildings, renovation, expansion are in conformity with the existing zoning classification of the City. SECTION 98. Payment of Fees. The fees imposed in this Article shall be paid to the City Treasurer before the permit to develop land, construct, renovate and expand, in Bacolod City is issued. ARTICLE 29 Excavation Permit Fees (Roads and Waterworks) SECTION 99. Imposition of Fees. Fees and charges shall be collected from any applicants who shall make, or cause to be made, any excavation within the City. 1. Permit for excavation P100.00/permit not exceeding 10 meter in excess of 10 lineal meter plus 25% of permit fee for the next preceding lineal meter. 2. Restoration Cost of Pavement: 2.1 Gravel/Stone Macadam roads: P426.00/sq.m. Excavation exceeding one meter in depth shall be subject to additional charges equivalent to TWENTY FIVE PERCENT (25%) of the above rate. 2.2 Asphalt Pavement: P1,256.00/sq.m. (Bituminous macadam type concrete surface course and the like with compacted thickness of 2"-3" (thick) low type asphalt pavement of compacted thickness below 2" shall be charged 70% of the above rate. Special type of asphalt pavement in excess of 3" thick shall be subject to additional charges on the basis of the estimate made by the City Engineers for this purpose. 2.3 Concrete Pavement 2.3(a) 8" (0.20m) thick 1,073.00/sq.m. 2.3(b) 6" (0.1524m) thick 912.00/sq.m. 2.3(c) Concrete sidewalk (0.10m) thick 619.00/sq.m. 2.3(d) Combination curb & gutter type "A" 963.00/in.m. 2.3(e) Concrete gutter 619.00/in.m. 2.4 Restoration shall be done by the City Engineer's Office unless the contrary is authorized by a resolution from the Sangguniang Panlungsod. (a) Restoration works and other consequential responsibilities or obligations over excavations after the completion of the underground works shall be done by the CONTRACTOR/IMPLEMENTING AGENCY. For individual connection, the City Engineer shall do the restoration. (b) A cash deposit and/or performance bond of TEN PERCENT (10%) for restoration cost of the project undertaken by the implementing agency ( e.g. , BACIWA, PLDT, SMART, GLOBE & etc.) based on the schedule of restoration rates of the City government shall be made refundable one (1) month after the expiration of a one (1) year period with a Certificate of Full Completion determined by the City Engineer's Office. For restoration works to be undertaken by contract, the contractor shall post a guaranty bond of TEN PERCENT (10%) equivalent to the computed restoration cost. A certified machine copy of the guaranty bond posted to the implementing agency is acceptable. ECDaAc (c) For individual connections, a cash payment for restoration works shall be made to the City government. SECTION 100. Filing of Application. Applications for permit to undertake excavations shall be filed with the City Engineer. The permit shall be released within ten (10) working days after submission of all requirements. Excavation permits involving the National Roads are obtain from the Department of Public Works and Highways which has the full jurisdiction in the repair and maintenance of all national roads. SECTION 101. Conditions for Permit. The permit to undertake excavations shall contain, among others, such conditions as may be necessary to ensure public safety and convenience. All such excavations shall be in accordance with the excavation and installation plans approved by the City Engineer. SECTION 102. Exercise of Supervision. All excavation works shall be under the supervision of the City Engineer to ensure compliance with the installation plans and other conditions in the permit. SECTION 103. Excavation Affecting Adjoining Properties. a) Temporary support of adjoining property. The person causing any excavation to be made shall provide such sheet piling and bracing as may be necessary to prevent materials or structures of adjoining property from caving in before permanent support shall have been provided for the sides of an excavation. b) Permanent support of adjoining property. Whenever provisions are made for the permanent support of the sides of an excavation, the person causing such excavation to be made shall construct an appropriate retaining wall which shall be carried to a height sufficient to retain the soil of an adjoining area. c) Entrance of an adjoining premise. For the purpose of temporary support to adjoining premises, the person causing an excavation to be made shall get the consent of the owner of the adjoining premises to enter said premises and construct the temporary support. However, if such consent and entrance are not granted, the owner of adjoining premises shall be responsible for providing the necessary support, as the case may be, to his premises at his own expenses, and for that purpose, he shall be given authority to enter the premises where the excavation is to be made. SECTION 104. Excavation Affecting Adjoining Structures. a) Excavation more than four (4) feet deep. Whenever an excavation is carried to the depth of more than four (4) feet below the curb, the person causing the excavation to be made shall seek consent to enter the premises of adjoining structures at all times. If granted the consent of the owner of the adjoining structures to enter, he shall, at his own expense, preserve and protect from damage all existing structures, the safety of which may be affected by that part of the excavation which extends more than four (4) feet below the curb line. He shall, support such structure by proper foundation. If the owners consent to enter is not granted to the person causing the excavation to be made, it shall be the duty of the owner not granting the consent to make and provide the necessary foundations, and when necessary for that purpose, such owner shall be given authority to enter the premises where such excavation is to be made. b) Excavations four (4) feet or less in depth. The person causing the excavation shall preserve the safety of the structures which may be affected by the excavation and protect them from injury and support them by proper foundation (except as otherwise provided in excavations more than four (4) feet deep); and when necessary for that purpose, the owner of the structures shall be given the authority to enter the premises where such excavation is to be made. SECTION 105. Appropriate Markers and Guards. a) The excavations shall be provided with appropriate markers and safety to traveling vehicles and pedestrians. Such markers and safety guards shall carry the identity of the person or agency undertaking the excavation. b) In the event of death, injury and/or damages caused by; The non-completion of such works and/or failure of the one undertaking the work to adopt the required precautionary measures for the protection of the general public or violation of any of the terms or condition of the permit shall assume fully all liabilities for such death, injury or damage arising there from. For this purpose, the excavator with permit shall purchase insurance coverage to answer for third party liability. SECTION 106. Insertion Prohibited. All excavations passing through canals and insertion through drainage or sewer pipes are strictly prohibited. SECTION 107. Public City Streets/Roads, Passageways, and Sidewalks. The City Engineer or his authorized representative shall have the authority to inspect all diggings and excavations being undertaken on all city roads, passageways, and sidewalks and to require that restoration of the excavated area meets the standard specifications prescribed by the City Government. Unless all private subdivision roads will be donated to the city, only then such roads are subject to the standard specifications prescribed by the City Government. SECTION 108. Time of Payment and Surcharge for Late Payment. The fees imposed in this Article shall be paid to the City Treasurer before the permit to dig or to excavate issued. Such permit is valid when the official receipt covering payment of the prescribed fees is attached thereto. A surcharge of TWENTY FIVE PERCENT (25%) plus TWO PERCENT (2%) interest per month of the processing and excavation fees imposed in this Article shall be collected from any person or entity which commenced to dig or excavate before the permit was issued. Provided, further, that when the excavation work is started with due notice to the City Government and after the lapse of ten (10) working days from the date of filing and acceptance of the application for Excavation Permit, no surcharge or penalty shall be imposed. SECTION 109. Administrative Fines. a) Imposition of Fines. Administrative sanctions not exceeding five thousand pesos (P5,000.00) shall be imposed on the following cases: 1) Excavating without an Excavation Permit; 2) Non-compliance with the work stoppage; 3) Failure to post or display the Excavation Permit in a conspicuous place in project site; 4) Failure to install road/highway safety construction devices; 5) Failure to install road signs and billboards. b) Determination of amount of Fines. 1) Light of Violation (a) Failure to post Excavation Permit in conspicuous place in project site. 2) Not Grave Violation (a) Non-compliance with work stoppage order; (b) Excavating without excavation permit; (c) Failure to restore the excavated portion of the street according to each approved work schedule. 3) Grave Violation (a) Failure to install road/highway safety construction devices; (b) Failure to install road signs and billboards. (c) Failure to restore the excavated portion of the road right-of-way to its original conditions; (d) Non-compliance with work stoppage order for excavating without an Excavation Permit. TDESCa c) Schedule of Fines Violation Light Not Grave Grave Minimum 100.00 500.00 1,000.00 Medium 200.00 1,500.00 3,000.00 Maximum 300.00 3,000.00 5,000.00 The above fines shall be imposed as follows: 1) Minimum fine for failure to comply with the terms of the first notice. 2) Medium fine for failure to comply with the terms of the second notice. 3) Maximum fine for failure to comply with the terms of the third notice. SECTION 110. Escalation Clause. Should there be any increase in the cost of labor and/or materials, including the increase in cost of operation and maintenance equipment, upon the recommendation of the City Engineer and subsequent approval of the City Mayor, a corresponding increase shall be adjusted in the restoration costs listed therein but not to exceed fifty percent (50%) of the increase in the cost of items and not more than often than once a year. SECTION 111. Revocation of Permits. Permits issued under this article may be revoked or canceled in cases of emergency, when public interest so demands or for non-compliance with the conditions of the permit. SECTION 112. Penalties. Any person violating any of the provisions of this Article shall, upon conviction, be punished by a fine of not less than one thousand pesos (1,000.00) but not more than five thousand pesos (P5,000.00) or imprisonment of not less than thirty (30) days nor more than six (6) months or both at the association, the president, manager, or the person-in-charge of the project shall be liable therefore. ARTICLE 30 Civil Registry Fees SECTION 113. Imposition of Fees. The following fees shall be collected for the corresponding services rendered by the City Civil Registrar: A) MARRIAGE FEES 1) Applicant is a City resident 100.00 2) One of the applicant is a non-resident of Bacolod City 150.00 3) One (1) applicant/party is a Foreigner 300.00 4) License Fee 50.00 B) ISSUANCE OF CERTIFIED COPY OF MARRIAGE 1) Certified machine copy of Marriage (per copy) 50.00 2) Certified Transcription copy (2 copies) 50.00 3) Certified No Entry (2 copies) 50.00 4) Endorsement Fee to NSO (per set) 60.00 5) Other supporting document (Notice, Application, Advice and Consent) per copy 20.00 C) REGISTRATION OF COURT DECREES 1) Adoption 1,000.00 2) Annulment/Nullity of Marriage, Legal Separation, Divorce 1,000.00 3) Change of First name and Correction of entry 1,000.00 4) Presumptive Death 1,000.00 5) All Court Degrees 1,000.00 6) For Late Registration (additional fee) 200.00 7) Other supporting documents (per copy) 20.00 D) REGISTRATION OF LEGAL INSTRUMENT 1) Admission of Paternity/Acknowledgment 300.00 2) Legitimation 300.00 3) AUSF R.A. 9255 300.00 4) Legal Capacity to Contract Marriage 300.00 5) Pre-Nuptial Agreement/Marriage Settlement and Other Legal Instrument 300.00 6) Supporting document (per copy) 20.00 7) Endorsement Fee (per set) 60.00 E) R.A. 9048 FEES 1) Filing fee for Clerical and Typographical Error 1,000.00 2) Service fee for Correction of Clerical Error (Migrant petition) 500.00 3) Change of First Name or Nickname 3,000.00 4) Service fee for Change of First Name (Migrant petition) aETASc 1,000.00 F) BIRTH FEES 1) Certified machine copy of COLB (per copy) 50.00 2) Certified Transcription copy (2 copies) 50.00 3) Supporting documents (per copy) 20.00 4) Supplemental Report 50.00 5) Endorsement Fee (per set) 60.00 6) Out of Town Registration fee 50.00 7) Service fee 20.00 8) Preparation of Out of Town Delayed Registration of Birth (Rule 20 AO1 series of 1993) 50.00 G) DEATH FEES 1) Certified copy of Death certificate (per copy) 50.00 2) Certified Transcription copy (2 copies) 50.00 3) Certificate of No Entry (2 copies) 50.00 4) Supporting documents (per copy) 20.00 5) Endorsement fee (per set) 60.00 6) Service fee 20.00 H) REGISTRATION OF FOUNDLING 1) Certified machine copy of Foundling (per copy) 50.00 2) Service fee 20.00 SECTION 114. Time of Payment. The fees shall be paid to the City Treasurer, upon order of payment issued by City Civil Registrar, before the release of the document. SECTION 115. Exemption. The herein prescribed fees shall not be collected on certifications/certified copies of documents for official use at the request of a court or government office. ARTICLE 31 Cemetery Fees SECTION 116. Cemetery Fees. The following cemetery fees shall be collected for the use of cemetery lot or grave: EaCDAT a.) Permit fees for Cadaver disposition: 1) Registration 50.00 2) Burial Permit 50.00 3) For exhumation of cadaver 75.00 4) For removal of cadaver 75.00 5) Entrance from other municipality/city 200.00 6) Transfer to other municipality/city 100.00 7) Cremation 500.00 b) Rental fees for Public Cemetery Lot or Grave, per annum: 1) For each niche or plot for five years (child) 500.00 2) For each niche or plot for five years (adult) 500.00 c) Rental Fee for Use of Chapel: 1) For less than an hour Free 2) For deposit of a body in its urn or cask, per day 50.00 3) For the care of a lot or plot, per year 100.00 SECTION 117. Time of Payment. The fees shall be paid to the City Treasurer, upon order of payment issued by City Civil Registrar. In case of failure to pay, the rental fee for niches, graves or plots, the remains shall be exhumed and the grave, niche, or plot shall be declared vacant. The remains shall be deposited in graves, niches or jars as may be expedient, with proper identification. ARTICLE 32 Secretary's Fees SECTION 118. Imposition of Fees. There shall be collected the following fees from all persons requesting for a copy of office records and documents from offices of the Bacolod City Government. a) For every 100 words or fraction thereof typewritten (not including the certificate and any notation) 50.00 b) When the copy to be furnished is in printed form, in whole or in part, for each page (double the fee if there are two pages in a sheet 50.00 c) For each certificate of correctness (with seal of office written on copy or attached thereto) 50.00 d) Xerox or any other copy produced by copying machine, per page 2.00 e) Fees for verification of records 20.00 f) Certified true copies of tax declaration, per tax declaration 50.00 g) Certified true copies of any document, per page 50.00 h) Certification fees (with or without property) 50.00 i) Annotation fees on any document 50.00 j) Geographical Information Processing Fee 500.00 k) Certificate of graduation 50.00 l) Duplicate copies of diploma 100.00 m) True copies of Schools Forms 137 or 138, permanent records, and report card 50.00 1) Issuance of clearance certificate: For passport 150.00 For presentation in court 100.00 For all other purposes 50.00 2) Registration of any other legal document for record purposes 50.00 3) Mayor's clearance 50.00 4) Fiscals clearance 50.00 5) PLEB clearance 50.00 6) EDP Verification (RED/Assessor) w/ print out 25.00 7) All other clearances issued by offices of the City government 50.00 n) Transcript of Stenographic Notes (TSN) 10.00/page SECTION 119. Time of Payment. The Secretary's Fees shall be paid to the City Treasurer at the time the request, written or otherwise, for the issuance of a copy of any city record or document is made. ARTICLE 33 Mayor's Permit Fees for Signs, Signboards, Billboards and Advertisements SECTION 120. Imposition of Fee. Therefore is hereby imposed a fee on signs, signboards, billboards, or advertisements, at the rates prescribed hereunder: 1) Billboards or signboards for advertisements of business, per sq.m. or fraction thereof: 1) Billboards or signboards for advertisements of business, per sq.m. or fraction thereof: Single faced 50.00 Double faced 60.00 2) Billboards or signs for professional, per sq.m. or fraction thereof 25.00 3) Billboards, signs or advertisements for business and professions, painted on any building or structure or otherwise separated or detached therefrom, per sq.m. or fraction thereof 25.00 4) Advertisement by means of placards, per sq.m. or fraction thereof 25.00 5) Advertisement for business or profession by means of slides in movie houses or theaters, payable by owners of movie houses, theaters, annually 300.00 6) Advertisement for business or profession by means of slides in movie houses or theaters, payable by owners of movie houses, theaters, annually 2,000.00 In addition to the fees provided under items 1 and 2 of this Section, for the use of electric or neon lights in billboards, per sq.m. or fraction thereof 30.00 7) Mass display of signs (Per Quarter) From 100 to 250 display signs 500.00 From 251 to 500 display signs 1,000.00 From 501 to 750 display signs 1,500.00 From 751 to 1,000 display signs 2,000.00 For more than 1,000 display signs 2,500.00 8) Advertisements by means of vehicles, balloons, kites etc. Per day or fraction thereof 100.00 Per week or fraction thereof 150.00 9) Advertisements by means of promotional sales (house to house) Per day per person 1,000.00 SECTION 121. Time of Payment. The annual fee imposed in this Article shall be paid to the City Treasurer before the advertisement, sign, signboard or billboard is displayed or distributed or at such other times as may be determined by regulation and renewable on or before January twenty (20) of each year. SECTION 122. Requirements. Any person desiring to display signs, signboards, or advertisements shall file an application with the Business Permits and License Office on the required form together with the approved sign permit issued by the City Engineer. The fee imposed shall be paid to the City Treasurer before the advertisement, sign, signboard, or billboard is displayed or distributed or at such other time as may be determined by regulation. ScaAET ARTICLE 34 Special Permit Fees for the Operation of Cockpits SECTION 123. Application. Applicants intending to operate a cockpit shall file an application prescribe therefore with the Office of the Mayor through the business permits and license office. The application shall be supported by a copy of the authority granted by the Sangguniang Panlungsod; provided, however, that the provisions of the cockfighting Law shall be applicable. The City may issue special/charitable cockfights upon resolution of the Sangguniang Panlungsod.As to cockfights for the benefit of a Barangay Fiesta or Charter Day celebration, a special permit shall be supported by a Barangay Resolution duly approved by the Barangay Council. SECTION 124. Imposition of Fees. The following fees shall be paid to the City Treasurer: 1) Application fee 25.00 2) Annual Registration of Cockpits 750.00 3) International Derby 5,000.00 4) Special Cockfights 1,000.00 5) Cockfights for the benefit of Barangay Fiesta or Charter Day/PANAAD 300.00 6) Promoter Fees of each Derby: a) 2 cock derby 250.00 b) 3 cock derby 500.00 c) 4 cock derby 750.00 d) 5 cock derby 1,000.00 7) Special Derby Assessment: a) Derbies with winning bet of less than Php2,000.00 25.00 b) Derbies with winning bet of Php2,000.00 but less than 4,000.00 50.00 c) Derbies with winning bet of Php4,000.00 and above 100.00 8) Soltada Fee (Plazada) 10% from the total winnings from parada as defined in Section 2 sub-paragraph of City Ordinance No. 87, series of 1993. SECTION 125. Time of Payment. The fees imposed under item 4) above shall be paid within the period prescribed. While items 2) and 3) above shall be paid within the first twenty (20) days of the month next following. ARTICLE 35 Permit Fees for Firing Range SECTION 126. Imposition of Fees. Every person or entity who shall establish, operate and maintain gun club within Bacolod City shall first secure a permit from the City Mayor through the Department of Public Order and Safety and pay the corresponding annual fees: 1-5 firing ranges 1,000.00 6-10 firing ranges 2,000.00 More than 10 firing ranges 4,000.00 SECTION 127. Administrative Provisions. a) The perquisites of law relative to the establishment, operation, and maintenance of firing ranges should be strictly complied with before a permit shall be issued. b) Upon the order of the City Mayor, the Department of Public Order and Safety shall have the authority to inspect firing ranges to ensure that the standard specifications relative to public safety are strictly complied with. SECTION 128. Time of Payment. The annual fees imposed shall be paid to the City Treasurer upon order of payment given by the Department of Public Order and Safety and renewable on or before the prescribed period. ARTICLE 36 Special Permit Fees for Cold Storage and Ice Plants SECTION 129. Imposition of Fees. Every person or entity who shall use cold storage units and ice plants for business within Bacolod City shall first secure a permit from the City Mayor through the City Engineer and pay the corresponding annual fees. Refrigeration or cold storage units, with the following total cold storage capacity: Not exceeding 5 cu.m. 200.00 Over 15 to 25 cu.m. 350.00 Over 25 to 35 cu.m. 600.00 Over 35 to 50 cu.m. 1,000.00 Over 50 cu.m. 2,000.00 SECTION 130. Time of Payment. The fees imposed shall be paid to the City Treasurer upon order of payment given by the City Engineer and renewable on or before the prescribed period. ARTICLE 37 Special Permit Fees for Lumberyards SECTION 131. Imposition of Fees. Every person or entity who shall establish, operate, and maintain lumberyards within Bacolod City shall first secure a special permit from the City Engineer and pay the corresponding annual fee of ONE THOUSAND PESOS (1,000.00). SECTION 132. Time of Payment. The fees imposed shall be paid to the City Treasurer and renewable on or before the prescribed period. ARTICLE 38 Special Permit Fees for Storage and Sale of Flammable, Combustible, or Solid Substances SECTION 133. Imposition of Fees. Every person or entity who shall establish, operate and maintain the business of storage and sale of flammable, combustible, or explosive substances within Bacolod City shall first secure a special permit from the City Engineer in coordination with the City Fire Marshall and pay the corresponding fees to the City Treasurer: 1) Flammable liquids: a) With flash point 20 degrees F or below such as gasoline and other carbon besolphide, naphtha, benzol, allodin and acetone: Over 5 to 25 gals. 11.25 Over 25 to 50 gals. 30.00 Over 50 to 100 gals. 60.00 Over 100 to 500 gals. 120.00 Over 500 to 1,000 gals. 180.00 Over 1,000 to 1,500 gals. 240.00 Over 1,500 to 2,000 gals. 300.00 Over 2,000 to 2,500 gals. 360.00 Over 2,500 to 3,000 gals. 480.00 Over 3,000 to 3,500 gals. 600.00 Over 3,500 to 4,000 gals. 720.00 Over 4,500 to 8,000 gals. 900.00 Over 8,000 to 10,000 gals. 1,200.00 Over 10,000 to 50,000 gals. 1,800.00 Over 50,000 to 200,000 gals. 2,700.00 Over 200,000 to 500,000 gals. 3,600.00 Over 500,000 to 1,500,000 gals. 4,800.00 Over 1,500,000 gals. 6,000.00 b) With flash point at above 20 degrees F and below 70 degrees F such as alcohol, amyl-acetate, tuluol, ethyl acetate: ESTDIA Over 5 to 25 gals. 22.50 Over 25 to 50 gals. 30.00 Over 50 to 100 gals. 45.00 Over 100 to 500 gals. 75.00 Over 500 to 1,000 gals. 120.00 Over 1,000 to 5,000 gals. 300.00 Over 5,000 to 25,000 gals. 600.00 Over 25,000 to 50,000 gals. 1,200.00 Over 50,000 gals. 1,500.00 c) With flash point at above 70 degrees F up to 200 degrees F such as turpentine, thinner, prepared paints, cleansing solvent, polishing liquids: Over 5 to 25 gals. 11.25 Over 25 to 50 gals. 30.00 Over 50 to 100 gals. 45.00 Over 100 to 1,000 gals. 75.00 Over 1,000 to 5,000 gals. 150.00 Over 5,000 to 10,000 gals. 300.00 Over 10,000 to 50,000 gals. 450.00 Over 50,000 to 100,000 gals. 750.00 Over 100,000 to 500,000 gals. 1,200.00 Over 500,000 to 900,000 gals. 2,250.00 Over 900,000 gals. 3,000.00 d) With flash point over 200 degrees F when subject to spontaneous ignition or is artificially heated to a temperature equal to or higher than its flash point such as petroleum oil, crude oil, others: Over 5 to 25 gals. 11.75 Over 25 to 50 gals. 18.00 Over 50 to 100 gals. 30.00 Over 100 to 500 gals. 90.00 Over 500 to 1,000 gals. 180.00 Over 1,000 to 20,000 gals. 300.00 Over 20,000 gals. 450.00 2) Flammable gases: Acetylene, hydrogen, coal gas, and other flammables in gaseous form, except liquefied petroleum gas and other compressed gases: Over 15 to 25 gals. 15.00 Over 25 to 100 gals. 30.00 Over 100 to 500 gals. 90.00 Over 500 to 2,000 gals. 180.00 Over 2,000 to 10,000 gals. 450.00 Over 10,000 to 50,000 gals. 900.00 Over 50,000 to 100,000 gals. 1,350.00 Over 100,000 gals. 2,250.00 3) Combustible solids: a) Calcium Carbide: Over 10 up to 20 kg. 33.75 Over 20 up to 50 kg. 45.00 Over 50 to 500 kg. 90.00 Over 500 up to 1,000 kg. 135.00 Over 1,000 up to 5,000 kg. 180.00 Over 5,000 up to 10,000 kg. 225.00 Over 10,000 up to 50,000 kg. 337.50 Over 50,000 kg. 450.00 b) Pyrolyxin: Over 10 to 50 kg. 30.00 Over 50 to 200 kg. 60.00 Over 200 to 500 kg. 120.00 Over 500 to 1,000 kg. 225.00 Over 1,000 to 3,000 kg. 450.00 Over 3,000 to 10,000 kg. 750.00 Over 10,000 kg. 1,500.00 c) Matches: Over 25 to 100 kg. 30.00 Over 100 to 500 kg. 150.00 Over 500 to 1,000 kg. 300.00 Over 1,000 up to 5,000 kg. 600.00 Over 5,000 kg. 1,200.00 d) Nitrate phosphorous, bromine, sodium, picric acid, and other hazardous explosive, corrosive, oxidizing and lachrymatory properties: Over 5 to 25 kg. 30.00 Over 25 to 100 kg. 45.00 Over 100 to 500 kg. 112.00 Over 500 up to 1,000 kg. 225.00 Over 1,000 to 5,000 kg. 337.00 Over 5,000 kg. 450.00 e) Shredded combustible materials such as wood shavings ( kusot ), waste ( estopa ), sisal, oakum, and other similar combustible shaving and fine materials: Over 9 to 100 cu.ft. 30.00 Over 100 to 500 cu.ft. 80.00 Over 500 to 1,000 cu.ft. 135.00 Over 1,000 to 2,500 cu.ft. 225.00 Over 2,500 cu.ft. 337.00 f) Tar, resin, waxes, copra, rubber coal, bituminous coal and similar combustible materials: Over 50 to 100 kg. 33.75 Over 100 to 1,000 kg. 67.50 Over 1,000 to 5,000 kg. 135.00 Over 5,000 kg. 225.00 SECTION 134. Time of Payment. Upon issuance of the order of payment by the City Engineer or his authorized representative, the fees imposed shall be paid to the City Treasurer. cTEICD ARTICLE 39 Tourism Fees SECTION 135. Registration. A registration fee shall be imposed on all tourism establishments, whether operating as principal, branch or extension office within Bacolod City payable as follows and without prejudice to the collection of taxes, fees and surcharges imposed under existing laws, ordinances, regulations and other local issuance. ESTABLISHMENT REGISTRATION LICENSE LEGAL (One time registration FEE RESEARCH for establishment FEE opened after 2004) A. Resorts: Class "AAA" 7,000.00 2,500.00 30.00 Class "AA" 5,000.00 1,500.00 30.00 Class "A" 3,000.00 1,000.00 30.00 Special Interest Resort 3,000.00 1,000.00 30.00 Beach Resorts: w/ 20 or less shed houses/cottages 1,000.00 800.00 30.00 w/ more than 19 shed houses/ cottages 1,000.00 1,200.00 30.00 B. Tourist Inns & Pension Houses b1. Tourist Inn w/ 20 or less lettable rooms 1,000.00 1,000.00 30.00 w/ 21 or but not exceeding 50 rooms 1,000.00 1,200.00 30.00 b2. Pension Houses w/ 20 or less lettable rooms 1,000.00 800.00 30.00 w/ 21 but not exceeding 50 rooms 1,000.00 1,000.00 30.00 C. Apartels w/ 75 or less apartments 1,000.00 800.00 30.00 w/ more than 75 to less than 125 units 1,000.00 w/ 125 units or more 1,500.00 D. Travel Agencies 2,000.00 1,500.00 30.00 Branch 1,000.00 750.00 30.00 E. Tour Guides 150.00 165.00 10.00 F. Tourist Land Transport Tourist Bus 1,000.00 1,000.00 30.00 Coaster 900.00 800.00 30.00 Van 600.00 600.00 30.00 Car 400.00 400.00 30.00 G. Hotels De luxe Class 11,000.00 2,500.00 30.00 First Class 9,000.00 2,200.00 30.00 Standard Class 6,000.00 2,000.00 30.00 Economy Class 4,000.00 1,500.00 30.00 H. Restaurants Class A-De Luxe Restaurant 1,250.00 1,200.00 30.00 Class B-First Class Restaurant 1,000.00 900.00 30.00 Class C-Tourist Class Restaurant 750.00 600.00 30.00 Class D-Tourist Economy Restaurant 500.00 300.00 30.00 (Carinderia, Cafeteria, Diner, Snack bar, Canteen) I. Bars/Cocktail Lounge/Night Clubs 1,000.00 1,000.00 30.00 J. Motel 1,000.00 1,000.00 30.00 K. Tourism Oriented Establishments k1. Department Stores/Malls 2,000.00 1,500.00 30.00 Boutiques 1,000.00 1,000.00 30.00 Gift Shop 750.00 750.00 30.00 Souvenir Shop A (w/ Aircon, size, location) 1,000.00 1,000.00 30.00 Souvenir Shop B (w/ Aircon, size, location) 750.00 750.00 30.00 Pasalubong Houses k2. A. w/ aircon, size, location B. w/out aircon, size, location 1,000.00 1,000.00 30.00 Internet Gaming 750.00 750.00 30.00 k3. w/ 10 or less computers w/ more than 10 but not exceeding 500.00 500.00 30.00 50 computers 1,000.00 1,000.00 30.00 w/ 50 or more computers Billiards 1,500.00 1,500.00 30.00 w/ 5 or less tables 500.00 500.00 30.00 k4. w/ more than 5 tables 1,000.00 1,000.00 30.00 L. Other Tourism related establishments 1,000.00 1,000.00 30.00 ARTICLE 40 Fire Inspection Fee SECTION 136. Imposition of Fees. Any person, natural or juridical, who uses or occupies any building or structure or who shall keep or store at his place of business or any place in Bacolod City, or transport or convey over the streets of Bacolod City any flammable, explosive, or highly combustible materials, shall first secure permit from the City Engineer in coordination with the City Fire Marshall, and pay the corresponding annual fees therefore as follows: a) For the use or occupancy of buildings, structures, facilities, or their premises including the installation of fire protection and fire safety equipment: 1) Assembly buildings such as leisure, theaters, auditoriums, cockpits, grandstands, boxing areas, convention halls, concert halls, race tracks, sports complexes, and the like 300.00 2) Education/Institutional buildings such as schools, universities, hospitals, nursery and kindergarten . . . schools, day care centers, civic centers, and the like 300.00 3) Industrial/commercial buildings or establishments, retailers/wholesalers, distributors, importers, exporters, manufacturers, producers, assemblers, distillers and compounders, brewers 300.00 4) Eateries 200.00 5) Amusement places, such as night clubs, sauna and bath houses, pub houses, disco, beer houses, bar, cocktail lounge, etc. 200.00 6) Service contractors 100.00 7) Lessors of real property, per unit, and hotels, pension inns, motels, boarding houses, per unit/chamber room 100.00 8) Office of professionals 75.00 b) Storage Occupancies: 1) Lumberyards 350.00 2) Combustible solids 350.00 3) Flammable liquids 350.00 4) Flammable gases 350.00 5) Warehouse (highly combustible materials) 300.00 6) Warehouse (low combustible materials) 200.00 7) Parking garage 200.00 8) Cold storage 300.00 9) Grains and foods 200.00 10) Others 100.00 c) Processing of Building Plans 1) Residential 100.00 2) Commercial 200.00 3) Industrial 200.00 4) Others 100.00 d) For storage handling and/or use/installation of liquefied petroleum or other types of compressed gas system in bulk storage, per gallon of water capacity: HIAEaC 1) Not more than 500 gals. 200.00 2) Over 500 gals. up to 2,000 gals. 300.00 3) Over 2,000 gals. up to 5,000 gals. 600.00 4) Over 5,000 gals. up to 50,000 gals. 1,500.00 5) Over 50,000 gals. up to 200,000 gals. 2,000.00 6) Over 200,000 gals. up to 500,000 gals. 2,500.00 7) Every additional 1,000 gals. or fraction thereof in excess of 500,000 gals. 50.00 e) For liquefied gas installation not in bulk, per gallon of water capacity: 1) 5 up to 20 gals. 30.00 2) Over 20 gals. up to 50 gals. 40.00 3) Over 50 gals. up to 100 gals. 50.00 4) Over 100 gals. up to 200 gals. 60.00 5) Over 200 gals. up to 300 gals. 70.00 6) Over 300 gals. up to 500 gals. 80.00 7) Every additional 100 gals. in excess of 500 gals. 70.00 8) Transportation and/or conveyances of explosives, flammable or combustible materials by means motor vehicle or other means of transportation per month 100.00 SECTION 137. Time of Payment. The fees imposed in this Article shall be paid to the City Treasurer within thirty (30) days after the inspection has been conducted for the purpose of securing a permit. SECTION 138. Administrative Provisions. The City Engineer in coordination with the City Fire Marshall shall have the supervision over the location and manner of storing and transporting flammable, explosive, and combustible materials, and installing gas systems or cooking appliances in Bacolod City, subject to the rules and regulations on fire prevention and protection. If in his judgment, the location or manner of storing such materials, and the installation of the gas system or cooking appliances are improper and world serve as fire hazards, he shall issue an order to the owner/administrator of the building so that appropriate measures can be undertaken with respect to proper storage and care within twenty four (24) hours from receipt of the order. a) No permit shall be issued for the conveyance of gunpowder, dynamite explosives, blasting supplies or ingredients thereof, unless a permit has been secured from the proper government agency. b) Any building or structure which is declared by the City Engineer/City Fire Marshall as a fire hazard to adjoining establishments shall be removed or renovated in accordance with the applicable rules and regulations within thirty (30) days from receipt of the order from the City Engineer or City Fire Marshall, for buildings whose assessed value does not exceed five thousand pesos (P5,000.00) for buildings whose assessed value exceeds the above value the order shall be carried out within sixty (60) days. c) Unless otherwise provided by this Article and other existing ordinances the inspection shall be conducted annually before the granting of the permit therefore. ARTICLE 41 Emission Test Fee SECTION 139. Imposition of Fees. Any owner, operator or corporations of public utility vehicle using diesel engine are hereby mandated to have their motor vehicles an emission test with the Environment and Natural Resources Office (ENRO), whereby Certificate of Emission Test will be issue. The Certificate of Emission Test is required for an application of yearly business permit by the Bacolod Traffic Authority Office (BTAO), for the issuance of a City Sticker and Mayor's Permit. Emission Test Fee shall be charged ONE HUNDRED PESOS (100.00) per vehicle tested. Vehicles which has not passed the emission test shall conduct a retest and pay the same for retesting until such motor vehicle meets the establish emission standard. SECTION 140. Time of Payment. Upon issuance of the order of payment by the Environment and Natural Resources Office (ENRO) or his authorized representative, the fees imposed shall be paid to the City Treasurer. ARTICLE 42 Other Regulatory Fees SECTION 141. Bicycle and Pedicab Registration Fee. There shall be collected from every person who shall own or possess any bicycle or pedicab the amount to cover the cost of bicycle and FIFTY PESOS (50.00) per pedicab to cover the cost of registration and issuance of plate number. The plate number shall be placed on a portion of the bicycle or pedicab exposed to public view. Proof of ownership shall be required prior to a registration and issuance of plate number to the owner of a bicycle or pedicab. The registration shall be renewed on or before the anniversary date thereof, and failure to renew it on time shall subject the owner thereof to a surcharge and interest provided in this Code. DASEac SECTION 142. Hunting Permit Fee. No person shall hunt any available game within the City without first obtaining a permit from the City Mayor, for which a fee of ONE HUNDRED PESOS (100.00) shall be paid. Such permit shall last for ten (10) days from issuance and the same amount of fee shall be paid for every renewal thereof. Only those given special permit to possess and use air guns may apply for hunting permit fee. SECTION 143. Special Permit Fees for Parades, Advertising, Firecrackers/Pyrotechnics, Carnivals and Amusement Devices. a) Parade on every circus or menagerie parades or other parades using, banners floats or musical instruments P100.00/day b) Parade for advertisement of business or products 200.00/day c) Kiosk/Bazaar 200.00/week d) Product Sampling 200.00/day e) Firecrackers/Pyrotechnics 500.00/kiosk f) Circus, Carnivals and other similar places 550.00 g) Amusement Devices: 4. n Merry-Go-Round, Roller Coaster, Ferris Wheel, Swing, Shooting Gallery and other similar devices (per rides) 110.00 4. Bump Cars and the likes (per car) 60.00 ARTICLE 43 Fees for Bidding Documents SECTION 144. Rates of Procurement Documents. The rate of fees shall be collected from every prospective bidders in accordance with the following schedules: a) Sale of Bid Documents: 1) Approved Budget of Contact (Goods) From To Amount per page P50,000 P99,000 P10.00 100,000 199,000 20.00 200,000 299,000 30.00 300,000 399,000 40.00 400,000 499,000 50.00 500,000 999,000 100.00 1,000,000 4,999,000 200.00 5,000,000 9,999,000 400.00 10,000,000 and above 500.00 2) ABC (Infrastructure) From To Amount per set of documents 500,000 1,999,000 P1,000.00 2,000,000 3,999,000 3,000.00 4,000,000 6,999,000 5,000.00 7,000,000 9,999,000 7,000.00 10,000,000 and above 10,000.00 Amount fee b) Pre-Qualification of suppliers P500.00 c) Fees for copies of minutes of Bids, BAC resolutions and other BAC documents 5.00/page d) Protest fees 10% of ABC e) Proceeds from bid/performance security: Forfeiture 100% Performance bond 5% cash/check SECTION 145. Nature of Fees. The foregoing are non-refundable fees in accordance with Sec. 17.5 of Rule VI of R.A. 9184, known as the Government Procurement Reform Act. The BAC shall issue the bid documents upon payment of the required fees at the Office of the City Treasurer. SECTION 146. Reporting of Collections. The City Treasurer shall make a separate account for all the fees collected and shall render a report to the BAC. SECTION 147. Distribution of Proceeds. The amount collected shall be exclusively used for the operation of the BAC office and payment of the honoraria of all BAC members and TWG members not exceeding 25% of their monthly salary in pursuant to the provision of DBM Circular No. 2004-5 dated March 23, 2004. Any excess of the retained amount over the actual payments at the end of the year, it shall be reverted to the General Fund of the City of Bacolod. ARTICLE 44 Fees for Services Rendered by the Assessor's Office SECTION 148. Imposition. There are hereby levied and collected fees and charges for the following services rendered by the City Assessor's Office. a) Processing Fee 1. Simple Transfer of Ownership 100.00/lot 2. Subdivision 100.00 In excess of 2 lots 5.00/lot 3. Consolidation 100.00 In excess of 2 lots 5.00/lot 4. Reassessment 100.00 b) Research Fee (Retrieval of Assessment Records) 1. Current Year 50.00 2. Previous Years Record 100.00 3. Pre-war Records 200.00 4. Tax Maps 50.00/section c) Inspection Fee (Area Field Verification for purposes of Reclassification of Real Property as to Actual Use) 1. Commercial Lots 500.00 2. Industrial Lots 500.00 3. Agricultural Lots 500.00 4. Residential Lots 350.00 5. Residential Houses (for loan purposes) 350.00 d) Certification Fees aTDcAH 1. Certified Copy of Tax Declaration or DRPV 50.00 2. Certification of No Property 50.00 3. Certification of No Improvement 50.00 4. Certification of Landholdings Current Year 50.00 Previous Year 100.00 5. Other forms of Certification 50.00 e) Computer Copy/blueprint of tax maps 50.00/section SECTION 149. Administrative Provision. Any person who shall transfer real property ownership to another shall notify the City Assessor concerned within sixty (60) days from date of such transfer. The notification shall include mode of transfer, the description of the property alienated, the name and address of the transferee. Failure to notify shall pay a late filing fee equivalent to 1/4 of 1% of Assessed Value plus Php10.00 but not to exceed Php1,000.00 per title. ARTICLE 45 Registration and Transfer Fees on Large Cattle SECTION 150. Definition. For purposes of this Article, "large cattle" includes a two-year old horse, mule ass, carabao, cow or other domesticated member of the bovine family. SECTION 151. Imposition of Fee. The owner of large cattle is hereby required to register said cattle with the City Treasurer for which a certificate of ownership shall be issued to the owner upon payment of a registration fee as follows: Amount of Fee 1. For Certificate of Ownership P50.00 2. For Certificate of Transfer 50.00 3. For Registration of Private Brand 50.00 4. Anti-Mortem fees: a) Hogs 3.00/head b) Large Cattle 5.00/head c) Poultry 0.50/head 5. Post Mortem fees: a) Hogs/Cattle 0.25/kilo b) Poultry 0.25/kilo The transfer fee shall be collected only once if large cattle are transferred more than once in a day. SECTION 152. 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 153. Administrative Provisions. (a) Large cattle shall be registered with the City Treasurer upon reaching the age of two (2) years. (b) The ownership of large cattle or its sale or transfer of ownership to another person shall be registered with the City Treasurer. All branded and counter-branded large cattle presented to the City Treasurer shall be registered in a book showing among others, the name and residence of the owner, the consideration or purchase price of the animal in cases of sale or transfer, and the class, color, sex, brands and other identification marks of the cattle. These data shall also be stated in the certificate of ownership issued to the owner of the large cattle. (c) The transfer of the large cattle, regardless, of its shall be entered in the registry book setting forth, among others, the names and residence of the owners and the purchaser; the consideration or purchase price of the animal for sale or transfer, class, sex, brands and other identifying marks of the animals; and a reference by number to the original certificate of ownership with the name of the city issued to it. No entries of transfer shall be made or certificate of transfer shall be issued by the City Treasurer except upon the production of the original certificate of ownership and certificates of transfer and such other documents that show title to the owner. (d) TWENTY FIVE (25%) of the collections from Anti and Post Mortem shall be remitted to the National Meat Inspection System (NMIS) in pursuant to the provision of R.A. 9296. SECTION 154. Applicability Clause. All other matters relating to the registration of large cattle shall be governed by the pertinent provisions of the Revised Administrative Code and other applicable laws, ordinances and rules and regulations. AIDSTE CHAPTER SIX User Charges ARTICLE 46 Pay-Parking Charges SECTION 155. Imposition of Fees. The Sangguniang Panlungsod shall, designate portion of parks, roads, streets, and thoroughfares in Bacolod City as places for parking with pay. The fee to be collected on the parking spaces shall be five pesos (5.00) for the first two hours or fraction thereof and two pesos (2.00) for every additional hour or fraction thereof, provided that the total fee shall not exceed thirty-five pesos (35.00) a day for a single vehicle. Furthermore, buses and trucks shall be charge ten pesos (10.00) for the first two hours or fraction thereof and four pesos (4.00) for every additional hour or fraction thereof, provided that the total fee shall not exceed seventy pesos (70.00) for a single vehicle. An amount of thirty-five pesos (35.00) shall be collected from the owner, operator, or driver of motor vehicle who loses his parking fee ticket and seventy pesos (70.00) in the case of trucks and buses. SECTION 156. Manner of Payment and Issuance of Parking Tickets. The fees imposed herein shall be paid to the City Treasurer or his duly authorized representative, who shall issue the corresponding parking tickets thereof. ARTICLE 47 Stalled Vehicle Towing Charge SECTION 157. Deputies of the Traffic Bureau of the Bacolod City Police Department. The Chief of the Bacolod Traffic Authority Office (BTAO) of the Bacolod City Police Office shall submit a list of accredited repair shops with towing vehicles which shall tow and deposit stalled vehicles in their repair shops (as per City Ordinance 338, series 2003, is hereby adopted as approved). SECTION 158. Imposition of Fees. Owners or operators of any motor vehicle that breaks down on any street within the jurisdiction of Bacolod City Police Office/Bacolod Traffic Authority Office, shall abate the same by towing the vehicle through the accredited repair shops. Said owner or operator shall pay a towing fee based on the following: a) Vehicle with gross capacity weight of 4,000 kilograms or less 800.00 b) Vehicles with gross capacity weight of more than 4,000 kilograms 1,000.00 SECTION 159. Fines. The owner or operator of a motor vehicle that fails or breaks down and causes obstruction to vehicular or pedestrian traffic in any city street by reason of his negligence in the proper maintenance or care of the vehicle, shall be punished by a fine of TWO HUNDRED PESOS (P200.00). The fact that the vehicle broke down in any street shall be considered prima facie evidence of the negligence of the owner or operator. The driver of the motor vehicle that fails or breaks down or is involved in a vehicular accident should immediately notify the Bacolod Traffic Authority Office (BTAO) of the Bacolod City Police Office. Failure to do so shall be punishable by an additional fine of fifty pesos (50.00). SECTION 160. Impounding Charge. An additional ten pesos (10.00) impounding charge shall also be collected for each day or fraction thereof that the vehicle remains impounded. ARTICLE 48 Fishing Vessels SECTION 161. Registration Fees and Other Charges. The following are the registration fees based on different categories of the fishing vessel: A. i. Non-motorized vessel 50.00 ii. Motorized vessel (3 horsepower 6.5 hp) 100.00 iii. Motorized vessel (16 hp and below) 200.00 iv. Motorized vessel (16.1 hp and above) 300.00 B. Renewal of Registration: i. Non-motorized vessel 50.00 ii. Motorized vessel (3 horsepower 6.5 hp) 100.00 iii. Motorized vessel (16 hp and below) 200.00 iv. Motorized vessel (16.1 hp and above) 300.00 C. Inspection Fee (including photos) 50.00 SECTION 162. Penalty. Any person caught operating an unregistered fishing vessel within the jurisdiction of Bacolod City shall be fined by not more than Php2,500.00 for motorized vessels, and Php500.00 but not less than Php200.00 for non-motorized vessels. ARTICLE 49 Fees for the Use of Government Facilities SECTION 163. Rate of Charges. The City Treasurer shall collect the required fee imposed under this Article before any person can use existing facilities or as may later be established by the City of Bacolod. a) Use of multi-purpose venue with lighting and aircon for the 1st 4 hours 1,500.00 Every hour or fraction in excess of 4 hours 500.00 b) Use of multi-purpose venue without aircon but with lighting 1,000.00 Every hour or fraction in excess of 4 hours 500.00 c) Rental of office space, per sq. m. per month 200.00 d) Rental of sound system, per day 2,500.00 e) Rental of chairs, per piece per day 2.00 The senior citizen and the handicapped persons shall be entitled to a TWENTY PERCENT (20%) discount. STaIHc CHAPTER SEVEN Tricycle Regulatory Fees ARTICLE 50 Tricycle Regulatory Fees SECTION 164. Tricycles. All applicants for franchise to operate tricycle and/or pedicab shall pay the following annual fees: (A) Motorized tricycle 1) Franchise fee 350.00 2) Filing Fee 50.00/unit 3) Annual sticker 50.00 4) Change of ownership 50.00 (B) Late Registration 25% plus 2% interest monthly of the annual supervision and processing fee but not to exceed 36 months. (C) Penalties for all motorcycle riders including tandem riders who are not wearing crash helmet plying the City 1) 1st violation 150.00 2) 2nd violation 500.00 3) 3rd violation 1,000.00 (D) Fines and penalties for the following violations: 1) Operator's Offenses (a) Colorum Operator 1,500.00 (b) Delinquent franchise TRU 300.00 (c) Incomplete body color code 200.00 (d) Incomplete side car No./"Bacolod City" and TODA name 150.00 (e) Without headlight/tail light 150.00 (f) Without signal light 150.00 (g) Defective muffler/silencer 150.00 (h) Without interior light 150.00 (i) Obstruction of view of sidecar No. 150.00 (j) Dirty/dilapidated unit 150.00 (k) Unauthorized body No. 150.00 (l) Unauthorized change of configuration 150.00 (m) Unauthorized replacement of engine/chassis 300.00 (n) No/broken sidecar windshield 150.00 (o) Unregistered motor vehicle LTO 450.00 (p) No attached plate number 250.00 (q) No trash can (MMC Ord. 96-009) 150.00 (r) Tampering of annual sticker 1,000.00 (s) Allowing unlicensed tricycle driver Driver 150.00 Operator 500.00 (t) No informative sticker 150.00 (u) No annual sticker attached 50.00 2) Driver's Offenses: (a) Driving without franchise Driver 200.00 Operator 500.00 (b) Out of line operation 200.00 (c) Operating w/ overloaded passengers 200.00 (d) Overcharging 500.00 (e) Refusal to convey passenger 500.00 (f) Drunken driver 500.00 (g) Driving in short/sando 150.00 (h) Reckless/arrogant driver 200.00 (i) Driver without license 300.00 (j) Without driver's license in possession, invalid DL, delinquent driver's license 150.00 (k) No OR/CR while driving 300.00 (l) No driver's ID card 150.00 (m) Unsigned ID card 100.00 (n) Failure to show ID, DL, MTOP, OR, CR 100.00 (o) Fake DL, MTOP, ID, OR, CR 1,000.00 (p) Use of other's ID card, DL 300.00 (q) Unauthorized/illegal terminal 300.00 ARTICLE 51 Garbage Service Charges SECTION 165. Rate of Charges. Except as otherwise provided herein, garbage service charges shall be collected ANNUALLY from every person (natural or juridical) engaged in business, occupation or calling or any undertaking in Bacolod City in accordance with the following schedule: Schedule A Aircraft and Watercraft Companies 1) Main Office 500.00 2) For every branch office 1,300.00 Schedule B Amusement Places 1) Amusement centers 1,000 sq. meters or more 5,000.00 500 to 999.99 sq. meters 3,000.00 Less than 500 sq. meters 1,500.00 2) Billiard and/or pool halls a) Big pool halls 1,000.00 b) Small pool halls 500.00 3) Bowling establishments a) One (1) to Twenty (20) lanes 3,000.00 b) Twenty One (21) lanes or more 5,000.00 4) Casinos 13,000.00 5) Circuses, carnivals and the like 550.00/day/unit 6) Cockpits 3,500.00 7) Golf course 5,000.00 8) Gymnasiums 2,500.00 9) Membership clubs, associations or organizations: a) Serving foods, drinks and lodging facilities 2,600.00 b) Serving foods and drinks without lodging facilities 1,300.00 10) Night/Day clubs, discos and other similar establishments: a) Night clubs 3,300.00 b) Day clubs 3,300.00 c) Cocktail lounges or bars, beer gardens, discos 3,300.00 d) Cabarets/Dance halls 3,300.00 11) Race tracks, Jai-Alai fronton, coliseums or similar establishments 11,000.00 For every off-track and/or fronton Betting centers 1,300.00/center 12) Resorts or other similar establishments 3,300.00 13) Sauna baths and massage clinics 3,300.00 14) Skating rinks 1,100.00 15) Stadium, sports complexes 5,000.00 16) Theaters or cinema houses 5,500.00 17) Pelota courts, tennis courts and other of similar nature 1,500.00 Schedule C Electric and Power Companies Main office and/or each power plant 11,000.00 Schedule D Financial Institutions 1) Banks 4,000.00 2) Loan associations, insurance companies and pawnshops 4,000.00 3) Financial and/or lending investors establishments and money shops 2,000.00 Authorized dealer in foreign currencies and 2,000.00 Stock brokers 4,000.00 Schedule E Gasoline Station/Filling Station 10,000.00 Schedule F Private Hospitals 1) Animal Hospital 3,000.00 2) Medical and Lying-in Clinic 3,000.00 Schedule G Hotels, Motels, Apartels, Pension Inns, Drive Inns, Boarding Houses, Lodging Houses, Dormitories, Dwellings and other Spaces for Lease or Rent: 1) Hotels: a) AAA Class 10,000.00 b) AA Class 5,000.00 c) A Class 4,000.00 2) Motels and Drive Inns, apartels, pension inns 4,000.00 3) Boarding houses, lodgings houses, dormitories, bed spaces 1,500.00 4) Condominiums 10,000.00 Schedule H Institutions of Learning 1) Private universities, colleges, schools and educational or vocational institutions based on the total semestral enrollment: a) 20,000 or more 7,500.00 b) 19,999 but not less than 10,000 students 5,000.00 c) 9,999 but not less than 5,000 students 4,000.00 d) 4,999 but not less than 2,500 students 3,000.00 e) 2,499 but not less than 1,000 students 2,500.00 f) below 1,000 students 2,000.00 Schedule I Liquefied Petroleum 2,000.00 Schedule J Market Stallholders 1) Public Markets a) Each stall in markets with 100 or more stallholders 720.00 b) Each stall in markets with less than 100 stallholders 360.00 2) Private Markets a) Each stall 720.00 Stallholders with more than five (5) sq.ms. and/or rendering special services such as pawnshops, appliances stores, banks, and other similar establishments shall be excluded under the term stallholders and levied garbage fee in accordance with the pertinent provisions of this Article. Schedule K Media Facilities 1) Newspapers, books or magazine publications a) Daily newspapers 650.00 b) Weekly magazines 400.00 c) Books and other magazine publications 200.00 2) Radio Stations 2,000.00 3) Cable and Television Stations 5,000.00 Schedule L Telegraph, Teletype, Cable and Wireless Communication Companies, etc. (per office) 10,000.00 Schedule M Telephone Companies 11,000.00 Schedule N Terminal Garage for Bus, Taxi and Other Public Utility Vehicles Except Those Used for Home Garage. (refers to Terminal Owner) 1) 2,500 sq. meters of more 6,500.00 2) Less than 2,499 sq. meters 3,300.00 Schedule O Peddlers, Ambulant Vendors, Except Van or Trucks 200.00 Schedule P Administration Offices, Display Offices and/or Offices of Professionals 1,000.00 Schedule Q Film Shooting, Per Day 500.00 Schedule R Private Warehouse or Bodega 1,000 sq.ms. or more 22,000.00 500 or more but less than 1,000 sq.ms. 11,000.00 200 or more but less than 500 sq.ms. 5,000.00 100 or more but less than 200 sq.ms. 3,000.00 25 or more but less than 100 sq.ms. 2,000.00 Less than 25 sq.ms. 1,000.00 Schedule S all other businesses and other service agencies not specifically mentioned above: 1) Manufacturers, producers and processors a) Factory with an aggregate area of: 5,000 sq.ms. or more 22,000.00 2,500 or more but less than 5,000 sq.ms. 11,000.00 1,500 or more but less than 2,500 sq.ms. 5,000.00 500 or more but less than 1,500 sq.ms. 4,000.00 300 or more but less than 500 sq.ms. 3,500.00 100 or more but less than 300 sq.ms. 3,000.00 50 or more but less than 100 sq.ms. 2,500.00 25 or more but less than 50 sq.ms. 1,500.00 Less than 25 sq.ms. 1,000.00 2) Exporters/Importers a) Big 2,500.00 b) Small 1,500.00 3) Brewers, Distillers, Compounders with an aggregate area of: 1,000 sq.ms. or more 22,000.00 500 or more but less than 1,000 sq.ms. 11,000.00 200 or more but less than 500 sq.ms. 5,000.00 100 or more but less than 200 sq.ms. 3,000.00 25 or more but less than 100 sq.ms. 2,000.00 Less than 25 sq.ms. 1,000.00 4) Public eating places with an aggregate area of: 1,500 sq.ms. or more 5,000.00 500 or more but less than 1,500 sq.ms. 4,000.00 300 or more but less than 500 sq.ms. 3,500.00 100 or more but less than 300 sq.ms. 3,000.00 50 or more but less than 100 sq.ms. 2,500.00 25 or more but less than 50 sq.ms. 1,500.00 Less than 25 sq.ms. 1,000.00 Carinderia Eatery 550.00 5) Owners or Operators of Business Establishments Rendering Services and all other businesses not specifically mentioned in this section, with an aggregate area of: 1,000 sq.ms. or more 5,000.00 500 or more but less than 1,000 sq.ms. 2,750.00 200 or more but less than 500 sq.ms. 2,500.00 100 or more but less than 200 sq.ms. 2,200.00 50 or more but less than 100 sq.ms. 2,000.00 25 or more but less than 50 sq.ms. 1,500.00 Less than 25 sq.ms. 1,000.00 6) Independent Wholesalers, Dealers, Distributors, Repackers and Retailers and other businesses not mentioned in this section, with an aggregate area of: 1,000 sq.ms. or more 11,000.00 800 or more but less than 1,000 sq.ms. 8,000.00 500 or more but less than 800 sq.ms. 5,500.00 200 or more but less than 500 sq.ms. 3,300.00 100 or more but less than 200 sq.ms. 2,750.00 25 or more but less than 100 sq.ms. 2,000.00 Less than 25 sq.ms. 1,000.00 Sari-Sari Store 300.00 Schedule T Operators/Owner of Common Carrier Over 50 units 11,000.00 With 25 to 50 units 5,500.00 With 16 to 24 units 2,500.00 With 11 to 15 units 1,500.00 With 6 to 10 units 1,000.00 With 1 to 5 units 550.00 Schedule U Operators of Tricycle 1 to 5 units 110.00 6 to 10 units 220.00 Schedule V Operators of Trisikad 1 to 5 units 50.00 6 to 10 units 100.00 Schedule W Individuals who shall request for the collection of bulky waste and special wastes such as old dilapidated furniture's, appliances, construction debris/waste, earth mound, and the like shall be charged in the amount equivalent to the cost of truck rental per trip. Schedule X Residential houses (excepting Quonset structures, barong-barong and/or valued at not more than P15,000.00) Those with an assessed value: In excess of P500,000.00 750.00 of 250,000.00 to 500,000.00 375.00 of 100,000.00 to 250,000.00 200.00 of 50,000.00 to 100,000.00 100.00 of 15,000.00 to 50,000.00 50.00 In case of different types of business being conducted in one place or establishment, the garbage fee of the main business shall be charged on that establishment. CHAPTER EIGHT Share of Bacolod City Government from the National Wealth ARTICLE 52 General Provisions SECTION 166. Definition of National Wealth. All lands of public domain, waters, minerals, coal, petroleum and other mineral oils, all sources of potential energy, fisheries, forests or timber, wildlife, flora and fauna, and other mineral resources owned by the state are covered by the definition of national wealth pursuant to Art. XII, Sec. 2 of the Philippine Constitution. SECTION 167. Share in the Proceeds from the Development and Utilization of the National Wealth. The City shall have an equitable share in the proceeds derived from the utilization and development of the national wealth within its territorial jurisdiction. SECTION 168. Amount of Share of Bacolod City Government. The City shall have a share of sixty five percent (65%) of forty percent (40%) of the gross receipt collection derived by the national government from the preceding calendar year from mining charges, royalties, forestry, and fishery charges, and such other taxes, fees, or charges, including related surcharges, interest, fines, and from its shares in any co-production, joint venture or production sharing agreement in the utilization and development of the national wealth within its territorial jurisdiction. SECTION 169. Share of Bacolod City Government from any Government Agency or Government-Owned or Controlled Corporation. The City shall have share based on the preceding fiscal year from the proceeds derived by any government agency or government-owned or controlled corporation engaged in the utilization and development of the national wealth based on the following formula whichever will produce a higher share for the City Government. CAScIH 1) Sixty five percent (65%) of one percent (1%) of the gross receipts or sales of the preceding calendar year; or 2) Sixty five percent (65%) of forty percent (40%) of the mining taxes, royalties, forestry, and fishery charges and such other taxes, fees or charges, including related surcharges, interests, or fines the government agency or government-owned or controlled corporation would have paid if it were not otherwise exempted. ARTICLE 53 Remittance and Management of City Share SECTION 170. Remittance of the Share of Bacolod City Government. The share of the City shall be released within five (5) days after the end of each quarter by the government agency or government-owned or controlled corporation engaged in the utilization of the national wealth to the City Treasurer. SECTION 171. Examination of Books of Accounts . The City Treasurer shall examine the book of accounts of covered national government agencies and government-owned or controlled corporation to determine the share of the city. It shall be the duty of the agency concerned to facilitate such examination and the remittance of the share to the City Treasurer on time. SECTION 172. Development and Livelihood Projects . The proceeds from the share of the City pursuant to this Chapter shall be appropriated to finance the city development and livelihood projects. Provided, that at least EIGHTY PERCENT (80%) of the proceeds derived from the development and utilization of hydrothermal, geothermal and other sources of energy shall be applied solely to lower the cost of electricity of the city. CHAPTER NINE General Administrative and Penal Provisions ARTICLE 54 Collection and Accounting of City Revenues SECTION 173. Tax Period and Manner of Payment. Unless otherwise provided in this Code, the tax period for all local taxes, fees, and charges shall be the calendar year. Such taxes, fees and charges may be paid in quarterly installments. SECTION 174. Accrual of Tax. Tax on business shall accrue on the first day of January and payable within the first 20 days of each subsequent quarter. A taxpayer who pays in full the taxes due on him for the entire calendar year within the fist twenty (20) days of January will be entitled to a TEN PERCENT (10%) of the total taxes on business due on him for such calendar year. However, the tax discount herein provided shall not inure to the benefit of a taxpayer who has pending obligations for taxes to the city, unless the same shall have been previously settled for the full and correct amount. SECTION 175. Time of Payment. Unless otherwise provided in this Code, all taxes, fees, and charges shall be paid within the first twenty (20) days of January or of each subsequent quarter as the case may be. The Sangguniang Panlungsod may, through resolution, extend the time of payment without penalties for a period not exceeding six (6) months. SECTION 176. Surcharge and Interest on Unpaid Taxes, Fees or Charges. Unless otherwise provided in this Code, surcharges of TWENTY FIVE PERCENT (25%) shall be imposed on the amount of taxes, fees or charges not paid on time and in interest at the rate of TWO PERCENT (2%) per month of the unpaid taxes, fees or charges including surcharges, until such amount is fully paid but in no case shall be total interest on the unpaid amount or portion thereof exceed thirty six (36) months. SECTION 177. Interest on Other Unpaid Revenues. Where the amount of any other revenue due to the City, except voluntary contribution or donations, is not paid on the date fixed in this Code, or in the contract, expressed or implied, or upon the occurrence of the event which has given rise to its collection, there shall be collected as part of the amount an interest at the rate of TWO PERCENT (2%) per month from the date it is due until it is paid, but in no case shall the total interest on the unpaid amount or a portion thereof exceed thirty six (36) months. SECTION 178. Collection of Local Revenue by the City Treasurer. Unless otherwise specified, all City taxes, fees, or charges shall be collected by the City Treasurer or his duly authorized deputy collectors. The City Treasurer or his designated deputies are hereby authorized to accept payment of taxes and charges based on previous payment subject to adjustment if found deficient by the officials concerned. The City Treasurer may designate the Barangay Treasurer as his deputy to collect taxes, fees, or charges. In case a bond is required for the purpose, the Barangay Treasurer shall pay the premiums thereon. Operators of business subject to the graduated or percentage taxes based on gross sales and/or receipt, shall within the first twenty (20) days of January of each year or of every quarter, submit a sworn statement of his gross sales and/or receipt 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 the 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 evidence upon which the tax may be based. For this purpose, the Chief of the Taxes and Fees Division of the City Treasurer's Office or his designated deputies are hereby authorized to administer the sworn statement of gross sales or receipts. SECTION 179. Examination of Books of Accounts and Pertinent Records of Business by the City Treasurer. The City Treasurer may, by himself or through any of his deputies duly authorized in writing, examine the books of accounts and other pertinent records of any person, partnership, corporation, or ascertain, assess, and collect the correct amount of the tax, fee or hours, only once for every tax period but in no case shall the examination cover more than three (3) years, and shall be certified to by an examining official. However, the City Treasurer thru his deputies may review previous assessments made for the purpose of collecting correct taxes due from the taxpayer when the taxpayer is suspected of under-declaration. In this case, the treasurer may examine the books of accounts and other records pertinent to the previous unexamined years for an effective reassessment of any tax deficiency. Such certificate shall be made of record in the books of accounts of the taxpayer examined. The City Treasurer thru his deputy can assess tax deficiencies based on the PRESUMED INCOME LEVEL of the taxpayer's business under examination prevailing in the locality if such taxpayer fails to present pertinent records or books of accounts. Establishment examined who fail to settle tax deficiencies may not be assessed their business for the following year. In case the examination herein authorized is made by a duly authorized deputy of the City Treasurer, the written authority of the deputy concerned shall specifically state the name, address, and business of the taxpayer whose books, accounts, and pertinent records are to be examined, the date and place of such examination, and the procedure to be followed in conducting the same. a) Destruction or hiding Books of Accounts to Subvert Examination. It shall be the duty of the taxpayer to keep such books and other records, which shall truly reflect its business or trade for purposes of the taxes provided herein. If the taxpayer keeps his regular books of accounts and other records outside the territorial limits office located within the City and submit the same for examination. The books of accounts and other financial records must be preserved by the taxpayer for a period of three (3) years from the date of the last entry. b) Administrative Penalty. Failure to present the books of accounts for examination shall subject the taxpayer to the penalty prescribed hereunder for each year, in addition to the other remedies provided for in this Code, and to whatever tax or fee as may be due based on the declared annual gross receipts/sales for the corresponding year: TDCaSE Less than 50,000.00 200.00 50,000.00 or more but less than 100,000.00 400.00 100,000.00 or more but less than 200,000.00 600.00 200,000.00 or more but less than 500,000.00 800.00 500,000.00 or more but less than 1,000,000.00 1,000.00 1,000,000.00 or more 1,500.00 SECTION 180. Posting of Cash Bond. Every pawnbroker, operator of private market/shopping center or amusement place where admission tickets are issued, including sponsors of premier showing and film showing, recruitment agency and operators of driving schools shall, before a license is issued, deposit with the City Treasurer a cash bond to guarantee payment of all taxes, fees and charges in the amount prescribed hereunder: a) Auctioneer 1,000.00 b) Pawnbroker 2,000.00 c) Private market/shopping center 5,000.00 d) Driving school 20,000.00 e) Recruitment agency: 1) Local 20,000.00 2) Foreign 50,000.00 f) Amusement place 5,000.00 g) Sponsor of premier show/film showing 5,000.00 Recruitment agencies may post either surety bonds or cash bonds amounting to Twenty Thousand (Php2,000.00), * for local, and Fifty Thousand Pesos (Php50,000.00), for foreign, to be issued by the Government Service Insurance System (GSIS) or any other reputable Insurance System/Agency. SECTION 181. Record of Taxpayer. It shall be the duty of the City Treasurer to keep records, alphabetically arranged and open to public inspection, of the names of all persons paying city taxes, fees and charges, as far as practicable. He shall establish and keep current appropriate tax roll for each kind of tax, fee or charge provided in this Code. ARTICLE 55 Civil Remedies for Collection of Revenue SECTION 182. City Government's Lien. City taxes, fees, charges and other revenue constitute a lien superior to all liens, charges or encumbrances in favor of any person, enforced by appropriate administrative or judicial action, not only upon any 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 that which the lien is imposed. The lien may only be extinguished upon full payment of the delinquent city taxes, fees and charges including related surcharges and interests. SECTION 183. Civil Remedies. The civil remedies for the collection of city taxes, fees or charges, and related surcharges and interest resulting from delinquencies shall be: a) By administrative action through the distrain goods, chattel, or effects, and other personal property of whatever character, including stocks, and other securities, debts, credits, banks accounts, and interest in or rights to personal property; b) By levy upon real property and interest in or rights to real property; c) By judicial action. Either of these remedies may be pursued concurrently or simultaneously at the discretion of the City Mayor. SECTION 184. Distraint of Personal Property. The remedy by distraint shall proceed as follows: a) Seizure Upon failure of the person owing any tax or other impositions to pay the same after one (1) year of delinquencies, the City Treasurer or his deputy may upon issuance of three (3) written notices, within the period of two (2) months, 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 delinquencies and the expenses of seizure. In such a case, the City Treasurer or his deputy shall issue a duly authenticated certificate based upon the record of his office showing the fact of delinquency and the amount of the tax, fee or charge and penalty due. This certification shall serve as sufficient warrant for the distraint of personal property aforementioned, subject to the taxpayer's right to claim extension under the provision of existing laws. Distrained personal property shall be sold at public auction in the manner herein provided for. b) Personal Property Exempt from Distraint. The following property shall be exempted from the distraint and levy, attachment for execution thereof for delinquencies in the payment of local tax, fee or charge, including the related surcharge and interests: 1) Tools and the implements necessarily used by the delinquent taxpayer in his trade or employment; 2) One (1) horse, cow, carabao, or other beast 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, housekeeping and used for the purpose by the delinquent taxpayer, such as he may select, or a value not exceeding ten thousand pesos (10,000.00); 4) Provisions, including crops, actually provided for individual or family use sufficient for four (4) months; 5) The professional libraries of doctors, engineers, lawyers and judges; 6) One fishing boat and net, not exceeding the total value of ten thousand pesos (10,000.00), by the lawful use of which a fisherman earns his livelihood; and 7) Any material or article forming part of a house or improvement of any real property. c) Accounting of Distrained Goods. The City Treasurer can make or cause to be made an accounting of the goods, chattels, or effects distrained, a copy of which is signed by himself, to be let either with the owner or person from whom possession of goods, chattels or effects taken, or at the selling place of business of that person or 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. d) Publication. The City Treasurer shall forthwith cause a notification to be exhibited in not less than three (3) public and conspicuous places in the territory of the 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. e) Release of Distraint Property upon Payment Prior to Sale. If at anytime prior to the consummation of the sale, all property charges are paid to the officer conducting the sale, the goods or effects distrained shall be restored to the owner. CDaTAI f) 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 properties distrained be not disposed of within one hundred and twenty (120) days from the date of distraint, the same shall be considered as sold to the City for the amount of the assessment made thereon by the Committee on Appraisal composed of the City Treasurer as chairman, with a representative of the Commission on Audit and the City Assessor as members. When the amount of the assessment is equal to tax delinquencies, the taxes due shall be considered paid. g) Disposition of Proceeds. The proceeds of the sales shall be applied to satisfy the tax, together with the increment thereto incident to delinquency, and the expenses of the distrain and sale. Any 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 the actual expenses of seizure and sale shall embrace the actual expenses of seizure and preservation of the property pending the sale, and no charge can be imposed for the services of the City Treasurer or his deputy. Where the proceeds of the sale are insufficient to satisfy the claim, other properties may, in like manner, be distrained until the full amount due, including all expenses is collected. SECTION 185. Levy on Real Property. a) After the expiration of three (3) years in the case of delinquent tax, fee, or charge not less than one hundred thousand pesos (100,000.00) and after distraint on personal property of the delinquent taxpayer may be levied. To this end, the City Treasurer shall make duly authenticated certificate showing the name of the taxpayer and the amount of the tax, fee, or charge, and penalty due from him. Said certificate shall operate with the force of a legal execution throughout the Philippines. Levy shall be affected by writing on said certificate the description of the property upon which levy is to be made. At the same time, written notice of the Levy shall be mailed to or served upon the City Assessor and the Register of Deeds in the province or city where the property is located who shall annotate the levy on the tax declaration and certificate of title of the property, respectively, of the delinquent taxpayers, or in his absence from the Philippines, of his agent or the manager of a business in respect to which the liability arose, or if there be none, of the occupant of the property in question. A report on any levy shall within ten (10) days after receipt of the warrant, be submitted by the City Treasurer to the City Mayor and the Sangguniang Panlungsod. b) Advertisement and sale Within thirty (30) days after levy, the City Treasurer shall proceed to publicly advertise for sale or auction the real property or a 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 building and in a public and conspicuous place 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. The advertisement shall contain the amount of taxes, fees or charges, and penalties due thereon, the time and place of sale, the name of the taxpayer against whom the taxes, fees or charges are levied, and the short description of the property to be sold. At anytime 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 Building, or on the property to be sold, or at any other place as determined by the City Treasurer conducting the sale 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 then 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, interest, or penalties. Provided, however, that any excess in the proceed of the sale over the claim and cost of sales shall be turned over the owner of the property. The City Treasurer may advance an amount sufficient to defray the cost of collection and advertisement and subsequent sale of the subject real property including the preservation of improvements thereon. EIDaAH c) 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 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 interests of 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. The City Treasurer, upon surrendered by the purchaser of the certificates of sale previously issued to him, shall forthwith return to the latter the entire purchase price paid by him plus the interest of 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 surcharges, related surcharges, interests, and penalties. The real property owner shall not, however, be deprived of the possession of said property and shall be entitled to the rentals and other income thereof until the expiration of time allowed for its redemption. d) Final Deed of Conveyance to the Purchaser. In case the taxpayer fails to redeem the property as provided herein, the City Treasurer shall execute deed conveying to the purchaser so much of the property has been sold, free from lien of any taxes, fees, charges, related surcharges, interests and penalties. The deed shall sufficiently recite all the proceedings upon which validity of the sale depends. e) Purchase of Real Property by the City Government for Want to 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 the City as provided in this Code. f) Resale of Real Property Taken for Taxes, Fees or Charges. The City Government may, by separate Ordinance, sell and dispose of the real property acquired at public auction. The proceeds of the sale shall accrue to the general fund of the City after deducting the share of the barangay, wherever applicable. SECTION 186. Penalties for Failure to Issue and Execute Warrant. Without prejudice to criminal prosecution under the Revised Penal Code and other applicable laws, the City Treasurer or any of his deputies who fail to issue or execute the levy after the expiration of time prescribed, or who is found guilty of abusing the exercise thereof by competent authority shall automatically be dismissed from the service after due notice and hearing. a) Protest and Assessment Within sixty (60) days from the receipt of the notice of assessment issued by the City Treasurer, the taxpayer, may file a written protest with the City Treasurer through the Board of Tax Appeals as provided in this Code contesting the assessment, otherwise, the assessment shall become final and executory. The City Treasurer, based on the findings and recommendations of the Board of Tax Appeals, shall decide the protest within sixty (60) days from the time of its filing. If the City Treasurer finds the protest to be wholly or partially meritorious, he shall issue a notice canceling wholly or partially the assessment. However, if the City Treasurer denies the protest wholly or partially a written notice to the taxpayer shall be sent. The taxpayer shall have thirty days (30) from the receipt of the denial of the protest or sixty (60) days as prescribed herein within which to appeal with the court of competent jurisdiction, otherwise the assessment becomes conclusive and unappealable. b) Payment under Protest 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", where applicable. The protest in writing must be filed within thirty (30) days from the payment of the tax to the City Treasurer, who shall decide the protest within sixty (60) days from receipt thereof. The tax or a portion thereof paid under protest shall be held in trust by the City Treasurer. In the event that the protest is finally decided in favor of the taxpayer, the amount or portion of the tax credit is to be applied against his existing or future tax liability. c) Claim of Refund of Tax Credit As provided in Sec. 196 of the 1991 Local Government Code, no case or proceeding shall be maintained in any court for the recovery of any tax, fee or charge erroneously or illegally collected until a written claim for refund or tax 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. ARTICLE 56 Miscellaneous Provisions SECTION 187. Publication of the Revenue Code. Within ten (10) days after the approval of this Code, a certified true copy of the same shall be published in accordance with the provisions of the 1991 Local Government Code. SECTION 188. Public Dissemination of this Code. Copy of this Revenue Code shall be furnished to the City Treasurer for public dissemination. SECTION 189. Withdrawal of Tax Exemption Privileges. Unless otherwise provided in this Code, tax exemptions or incentives granted to, or presently enjoyed by all persons, whether natural or juridical, including government owned or controlled corporations, except local water districts, cooperatives duly registered under Republic Act No. 6938, non-stock and non-profit hospitals and educational institutions, business enterprises certified by the Board of Investment (BOI) as pioneer or non-pioneer for a period of six (6) and four (4) years, respectively, from the date of registration, business entity, associations, cooperatives registered under Republic Act 6810, and printer and/or publisher of books or other reading materials prescribed by the Department of Education, Culture, and sports as school texts or references, insofar as receipts from the printing and/or publishing thereof are concerned, are hereby withdrawn effective upon approval of this Code. ARTICLE 57 General Provisions SECTION 190. Penalty. Any violation of the provisions of this Code not herein otherwise covered by a specific penalty, or of the rules and regulations promulgated under authority of this Code, shall be punishable by a fine of not less than one thousand pesos (1,000.00) or more than five thousand pesos (P5,000.00) or imprisonment of not less than one (1) month nor more than six (6) months, or both, at the discretion of the Court. CHAPTER TEN Final Provisions SECTION 191. Separability Clause. If for any reason, any provision, section, or part of this Code is declared not valid by a court of competent jurisdiction; such judgment shall not affect or impair the remaining provisions, sections, or parts which shall continue to be in force and effect. SECTION 192. Applicability Clause. All other matters relating to the impositions in this Code shall be governed by pertinent provisions of existing laws and other ordinances. SECTION 193. Repealing Clause. All ordinances, rules and regulations, or parts thereof, in conflict with, or inconsistent with any of the provisions of this Code are hereby repealed or modified accordingly. SECTION 194. Effectivity. This Code shall take effect on January 01, 2012. CARRIED BY THE VOTE OF: Affirmative : Councilors : Homer Q. Bais, Roberto M. Rojas, Em L. Ang, Dindo C. Ramos, Al Victor A. Espino, Caesar Z. Distrito, Carlos Jose V. Lopez, Mona Dia G. Jardin. Negative : Councilor Catalino T. Alisbo Councilor Elmer T. Sy Councilor Sonya M. Verdeflor Absent : Councilor Keith Emmanuel L. Ramos Author : Councilor Al Victor A. Espino Passed : November 11, 2011 (71st Regular/Special Session). Comments : Passed. Councilor Archie S. Baribar was out of the session hall when this ordinance was passed. Vice Mayor Jude Thaddeus A. Sayson was designated Acting City Mayor. (SGD.) EL CID M. FAMILIARAN Acting Vice Mayor Presiding Officer (With reservation, see attached Explanatory Note) ATTESTED: ATTY. NILO T. ALEJANDRINO Secretary to the Sanggunian (On Official Travel) BY: (SGD.) HELEN P. LEGASPI Board Secretary IV Approved: November 18, 2011 (SGD.) JUDE THADDEUS A. SAYSON Acting City Mayor ATTACHMENT EXPLANATORY NOTE UNDERSIGNED signed this City Ordinance No. 565, Series of 2011 (The Revised Local Revenue Code of Bacolod City) , with reservation, because he believes that the approval of the revenue Code which provides for tax impositions as well as tax exemptions requires TWO-THIRDS (2/3) VOTE, per sub-pp. xii of pp (2) of Article 99 of Implementing Rules and Regulation of the Local Government Code of 1991, which states, "With the concurrence of at least two-thirds (2/3) of all the members of the sangguniang panlungsod grant tax exemption, incentives or reliefs to entities engaged in community growth-inducing industries, subject to the provisions of Chapter 5, Title I, Book II of the Code." Thus, in approving this City Ordinance No. 565, Series of 2011, the Sangguniang Panlungsod has not only approved this Revised Local Revenue Code of the City, but likewise granted tax exemptions, incentives or reliefs to entities engaged in community growth-inducing industries which require TWO-THIRDS (2/3) VOTE of all Members of the Sangguniang Panlungsod. Hence, this RESERVATION. (SGD.) EL CID M. FAMILIARAN Acting Vice Mayor/Presiding Officer Sangguniang Panlungsod, Bacolod City (November 3 to 21 (at 12:15 Noontime), 2011) n Note from the Publisher: Copied verbatim from the official copy.