An Ordinance Providing a Set of Rules and Regulations Governing the Administration, Appraisal, Assessment, Levy and Collection of Realty Taxes, Business Taxes, Permit Fees, Building and Lot Rentals in the City of Baguio and Such Other Fees and Charges Therefor Pursuant to the Provisions of the Local Government Code of 1991

December 18, 2000 PRESENT: Hon. Daniel T. Farias, Vice Mayor and Presiding Officer ; Hon. Betty Lourdes F. Tabanda, Member ; Hon. Roberto C. Ortega, Member ; Hon. Federico J. Mandapat, Jr., Member ; Hon. Reinaldo A. Bautista, Jr., Member ; Hon. Nicasio S. Palaganas, Member ; Hon. Richard A. Cario, Member ; Hon. Delfin V. Balajadia, Member ; Hon. Edgardo E. Bilog, Member ; Hon. Elmer O. Datuin, Member ; Hon. Jesus G. Tabora, Member ; Hon. Leandro B. Yangot, Jr., Member ; and Hon. Jonathan B. Tambol, Member . ABSENT: Hon. Lilia G. Yaranon, Member (on Official Business); and Hon. Elmo M. Nevada, Member (with Prior Written Notice). Introduced by Hon. Betty Lourdes F. Tabanda, Hon. Roberto C. Ortega, Hon. Federico J. Mandapat, Jr., Hon. Reinaldo A. Bautista, Jr., Hon. Nicasio S. Palaganas, Hon. Lilia G. Yaranon, Hon. Elmo M. Nevada, Hon. Richard A. Cario, Hon. Delfin V. Balajadia, Hon. Edgardo E. Bilog, Hon. Elmer O. Datuin, Hon. Jesus G. Tabora, Hon. Jonathan B. Tambol and Hon. Daniel T. Farias BAGUIO CITY TAX ORDINANCE NO. 001-00 AN ORDINANCE PROVIDING A SET OF RULES AND REGULATIONS GOVERNING THE ADMINISTRATION, APPRAISAL, ASSESSMENT, LEVY AND COLLECTION OF REALTY TAXES, BUSINESS TAXES, PERMIT FEES, BUILDING AND LOT RENTALS IN THE CITY OF BAGUIO AND SUCH OTHER FEES AND CHARGES THEREFOR PURSUANT TO THE PROVISIONS OF THE LOCAL GOVERNMENT CODE OF 1991 On motion of all, seconded by all, BE IT ORDAINED BY THE SANGGUNIANG PANLUNGSOD (CITY COUNCIL) IN SESSION ASSEMBLED THAT: TITLE 1 Business Taxes, Fees and Other Charges CHAPTER I General Provisions SECTION 1. Scope. This Ordinance shall govern the levy, assessment and collection of taxes, fees, charges and other impositions within the jurisdiction of the City of Baguio. SECTION 2. Permits. A) REQUIREMENTS . For the proper enforcement of existing laws and ordinances and the supervision of businesses, trades, amusements and others in Baguio City, it shall be unlawful for any person to engage in any such business, trade, amusement and others of similar nature or have in their possession any of the articles or commodities intended for sale, exchange, storage, or display without first obtaining a permit and paying the taxes, fees, and such other charges required therefor. B) SUPERVISION AND CONTROL OVER ESTABLISHMENTS AND PLACES . The City Mayor shall supervise and regulate all businesses, occupations or callings and other undertakings conducted in the City of Baguio. He shall prescribe rules and regulations as to the mode or manner in which they shall be conducted in so far as may be necessary to maintain peaceful, healthful, sanitary and safe conditions in the City. CAIHTE C) APPLICATION FOR MAYOR'S PERMIT: FALSE STATEMENT . An application for Mayor's Permit shall be filed with the Office of the City Mayor. The form for the purpose shall be issued by the Office of the City Treasurer which shall set forth the requisite information including the name and citizenship of the applicant, the description of the business, occupation or undertaking that is to be conducted, the particular place where the same shall be conducted and such other information as may be prescribed. Any false statement made by the applicant shall constitute a sufficient ground for denying or revoking the permit issued by the Mayor, and the applicant or licensee may further be prosecuted in accordance with penalties provided in this Ordinance. A Mayor's Permit shall be refused to any person: C1. who previously violated any ordinance or regulation governing permits granted; C2. whose business establishment or undertaking does not conform with zoning regulations, safety, health and other requirements of the City; C3. who has an unsettled tax obligation, debt or liability to the government; and C4. who is not qualified under any provision of law or ordinance to establish or operate the business applied for. D) ISSUANCE OF PERMIT: CONTENTS . Every permit or license required and authorized by this Ordinance shall be issued by the City Mayor and the City Treasurer on a prescribed form before the business, trade, calling or amusement may be commenced and upon payment of the corresponding business tax, Mayor's permit fee, and such other fee or charge provided for in this Ordinance. Every permit or license issued in accordance with this Ordinance shall contain the name of the permittee or licensee, the place of residence and location where the business, trade, calling or amusement may be conducted, the nature of the activity engaged in, the amount of business tax, Mayor's permit fee and such other fee or charge paid for the current year and duly signed by the City Mayor and the City Treasurer or their duly authorized representatives or deputies. The City Mayor or the City Treasurer shall, upon representation of satisfactory proof that the original of the permit has been lost, stolen, or destroyed, issue a certified xerox copy of the duplicate of the permit upon payment of a fee of TWENTY PESOS (P20.00) for each xerox copy issued. E) POSTING OF PERMIT . Every permittee shall keep his permit posted at all times in a conspicuous place in his place of business or office or if he has no fixed place of business or office, he shall keep the permit in his person. The permit shall immediately be produced upon the demand of the City Mayor, the City Treasurer, or any of their authorized representatives. F) DURATION AND RENEWAL OF PERMIT . The Mayor's permit shall be granted for a period of not more than one (1) year and shall expire on the thirty-first day of December following the date of issuance thereof unless revoked or surrendered earlier. The Mayor's Permit Fee to engage in business shall be duly renewed every year in accordance with the following schedule: Those whose family names, corporate or company names beginning with the letters: DETACa A to H on or before the LAST WORKING day of January I to P on or before the LAST WORKING day of February Q to Z on or before March 20 and succeeding years thereafter 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. A new permit shall be required of a business, occupation or undertaking previously granted a permit under the provisions hereof when transferring from one location to another within the City of Baguio. A fine of FIVE HUNDRED PESOS (P500.00) shall be imposed upon any person who fails to pay the fees and secure the permit herein within the period fixed herein above. G) REVOCATION OF PERMIT . When a person engaging in an activity under the provisions of this Ordinance violates any provision hereof; violates any condition set forth in the permit; refuses to pay an indebtedness or liability to the City; abuses his privileges to do business or pursue an activity in the city to the injury of public morals or peace; or when the place where such business or undertaking is being conducted becomes a nuisance or is permitted to be used as a resort for disorderly characters, criminals, or women of ill repute; or when an applicant has made false statement on any portion of his application the City Mayor may, after investigation, revoke the Mayor's Permit. Such revocation shall operate to forfeit all sums which may have been paid in respect of said privilege, in addition to the fines and imprisonment that may be imposed by the court for the violations of any provisions of this Ordinance governing the establishment and maintenance of business or the conduct of activities and to prohibit the exercise thereof by the person whose privilege is to be revoked until restored by the Sangguniang Panlungsod. H) VOLUNTARY CLOSURE OF BUSINESS . H1. Retirement of Business Any person who discontinues or closes his business operation shall within twenty (20) 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. aDSIHc Failure to surrender the business permit/retire the business permit/retire the business within the prescribed period shall subject the taxpayer to a twenty-five (25%) percent surcharge or P500.00 whichever is higher. Any person who desires to retire his business may do so in 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 be 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. H2. 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 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. An application for business permit may not be given due course, if the business permit of the previous occupant of the same business location has not been surrendered to the Office of the City Treasurer. SECTION 3. Definitions and Rules of Construction. A) "Agricultural Product" includes the yield of the soil, such as corn, rice, wheat rye, hay, coconuts, sugarcane, tobacco, root crops, vegetables, fruits, flowers, and their by-products, ordinary salt; all kinds of fish; poultry; livestock and animal products, whether in their original form or not. The phrase "whether in their original form or not" refers to the transformation of said products by the farmer, fisherman, producer or owner through the application of processes to preserve or otherwise to prepare said products for the market such as freezing, drying, salting, smoking, or stripping for purposes of preserving or otherwise preparing said products for the market. B) "Amusement" is pleasurable diversion and entertainment. It is synonymous to relaxation, avocation, pastime, or fun. C) "Amusement places" include theaters, cinemas, concert halls, circuses and other places of amusement where one seeks admission to entertain oneself by seeing or viewing the show or performance. D) "Business" means trade or commercial activity regularly engaged in as means of livelihood or with a view to profit. E) "Business Agent" (Agente de Negocios) includes all persons who act as agents of others in the transaction of business with any public officer, as well as those who conduct collecting, advertising, employment, or private detective agencies. ETHIDa F) "Banks and other Financial Institutions" include non-bank financial intermediaries, lending investors, finance and investment companies, pawnshops, money shops, insurance companies, stock markets, stock brokers and dealers of securities and foreign exchange, as defined under applicable laws, or rules and regulations thereunder. G) "Calling" means one's regular business, trade, profession, vocation or employment which does not require the passing of an appropriate government board or bar examinations such as professional actors and actresses, hostesses, masseurs, commercial stewards and stewardesses, etc. H) "Carinderia" refers to any public eating place where foods already cooked are served at a price. I) "Capital Investment" is the capital which a person employs in any undertaking, or which he contributes to the capital of partnership, corporation, or any other juridical entity or association in a particular taxing jurisdiction. J) "Charges" refer to pecuniary liability, as rents or fees against persons or property. K) "Contractor" includes persons, natural or juridical, not subject to professional tax under Section 8 of this Ordinance, 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 facilities of such contractor or his employees. As used in this Section, the term "contractor" shall include general engineering, general building and specialty contractors as defined under applicable laws; filling, demolition and salvage works contractors; proprietors or operators of mine drilling apparatus; proprietors or operators of dockyards; persons engaged in the installation of water system, and gas or electric light, heat, or power; proprietors or operators of smelting plants; engraving, plating, and plastic lamination establishments; proprietors or operators of establishments for repairing, repainting, upholstering, washing or greasing of vehicles, heavy equipment, vulcanizing, recapping and battery charging; proprietors or operators of furniture shops, establishments for planing 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 establishments or lots for parking purposes; proprietors or operators of tailor shops, dress shops, milliners and hatters, beauty parlors, barbershops, massage clinics, sauna, Turkish and Swedish baths, slenderizing and building saloons and similar establishments; photographic studios; funeral parlors; proprietors or operators of arrastre and stevedoring, warehousing, or forwarding establishments; water plumbers, smiths, and house or sign painters; printers, bookbinders, lithographers, publishers except those engaged to the publication or printing of any newspaper, magazine, review or bulletin which appears at regular intervals with fixed prices for subscription and sale and which is not devoted principally to the publication of advertisements; business agents, private detective or watchman agencies, commercial and immigration brokers, and cinematographic film owners, lessors and distributors; and proprietors or operators of bowling alleys, billiard or pool halls, bicycle or horses for hire, and skating rinks. cSEDTC L) "Corporation" includes partnerships, no matter how created or organized, joint-stock companies, joint accounts ( cuentas en participacion ) associations or insurance companies but does not include general professional partnerships and a joint venture or consortium formed for the purpose of undertaking construction projects or engaging in petroleum, coal, geothermal, and other energy operations pursuant to an operating or consortium agreement under a service contract with the government. General professional partnerships are partnerships formed by persons for the sole purpose of exercising their common profession, no part of the income of which is derived from engaging in any trade or business. The term "resident foreign" when applied to a corporation means a foreign corporation not otherwise organized under the laws of the Philippines but engaged in trade or business within the Philippines. M) "Countryside and Barangay Business Enterprises" refers to any business entity, association, or cooperative registered under the provision of Republic Act Numbered Sixty-Eight Ten (R.A. No. 6810), otherwise known as "Magna Carta for Countryside and Barangay Business Enterprises (Kalakalan 20)." N) "Dealer" means one whose business is to buy and sell merchandise, goods, and chattels as a merchant. He stands immediately between the producer and manufacturer and the consumer and depends for his profit not upon the labor he bestows upon his commodities but upon the skill and foresight with which he watches the market. O) "Fee" means a charge fixed by law or ordinance for the regulation or inspection of a business or activity. P) "Franchise" is a right or privilege, affected with public interest which is conferred upon private persons or corporations, under such terms and conditions as the government and its political subdivisions may impose in the interest of public welfare, security, and safety. Q) "Gross Sales or Receipts" include the total amount of money or its equivalent representing the contract price, compensation or service fee, including the amount charged for materials supplied with the services and deposits or advance payment actually or constructively received during the taxable quarter for the services performed or to be performed for another person excluding discounts if determinable at the time of sales, sales return, excise tax, and value-added tax (VAT). R) "Hotel" includes any house or building or portion thereof in which any person or persons may be regularly harbored or received as transients or guests. A hotel shall be considered as living quarters and shall have the privilege to accept any number of guests and may serve food to the guests therein. S) "License" or permit is a right or permission granted in accordance with law by a competent authority to engage in some business or occupation or to engage in some transaction. SDAaTC T) "Lodging House" includes any house or building, or portion thereof in which any person or persons may be regularly harbored or received as transients for compensation. Taverns or inns shall be considered as lodging houses. U) "Manufacturer" includes every person who, by physical or chemical process, alters the exterior texture or form or inner substance of any raw material or manufactured or partially manufactured product in such manner as to prepare it for special use or uses to which it could not have been put in its original condition, or who by any such process, alters the quality of any such raw material or manufactured or partially manufactured products so as to reduce 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 of different kinds and in such manner that the finished products of such process or manufacture can be put to a special use or uses to which such raw material or manufactured or partially manufactured 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 for his own use or consumption. V) "Marginal Farmer or Fisherman" refers to an individual engaged in subsistence farming or fishing which shall be limited to the sale, barter or exchange of agricultural or marine products by himself and his immediate family. W) "Market Premises" refer to any open space in the market compound or any part of the market lot consisting of bare ground not covered by market buildings, usually occupied by transient vendors specially during market days. X) "Motel" includes any house or building or portion thereof in which any person or persons may be regularly harbored or received as transients or guests and which is provided with a common enclosed garage or individually enclosed garage where such transients or guests may park their motor vehicles. Y) "Motor Vehicle" means any vehicle propelled by any power other than muscular power using the public roads, but excluding road rollers, trolley cars, street-sweepers, sprinklers, lawn mowers, bulldozers, graders, forklifts, amphibian trucks, and cranes if not used on public roads, vehicles which run only on rail or tracks, trailers, and traction engines of all kinds used exclusively for agricultural purposes. Z) "Occupation" means one's regular business or employment, or an activity which principally takes up one's time, thought and energies. It includes calling, business, trade, profession or vocation. AA) "Operator" includes the owner, manager, administrator, or any other person who operates or is responsible for the operation of a business establishment or undertaking. acEHCD BB) "Peddler" means any person who, either for himself or on commission, travels from place to place and sells his goods or offers to sell and deliver the same. Whether a peddler is a wholesale peddler or a retail peddler of a particular commodity shall be determined from the definition of wholesale dealer or retail dealer as provided in this Title. CC) "Persons" means every natural or juridical being, susceptible of rights and obligations or of being the subject of legal relations. DD) "Profession" means 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. EE) "Public Market" refers to any place, building, or structure of any kind designated as such by the local board or council, except public streets, plazas, parks and the like. FF) "Real Estate Broker" includes any person, other than a real estate salesman as hereinafter defined, who for another, and for compensation or in the expectation or promise of receiving compensation, (1) sells or offers for sale, buys or offers to buy, lists, or solicits for prospective purchasers, or negotiates the purchase, sale or exchange of real estate or interests therein; (2) or negotiates loans on real estate; (3) or leases or offers to lease or negotiates the sale, purchase, or exchange of a lease, or rents or places for rent or collects rent from real estate or improvements thereon; and (4) or shall be employed by or on behalf of the owner or owners of lots or other parcels of real estate at a stated salary, on commission, or otherwise, to sell such real estate or any parts thereof in lots or parcels. "Real estate salesman" means any natural person regularly employed by a real estate broker to perform in behalf of such broker any or all of the functions of a real estate broker. One act of a character embraced within the above definition shall constitute the person as performing or attempting to perform the same act of a real estate broker. But the foregoing definitions do not include a person who shall directly perform any of the acts aforesaid with reference to his own property, where such acts are performed in the regular course of or as an incident to the management of such property; nor shall they apply to persons acting pursuant to a duly executed power of attorney from the owner authorizing final consummation by performance of a contract conveying real estate by sale, mortgage or lease; nor shall they apply to any receiver, trustee or assignee in bankruptcy or insolvency, or to any person acting pursuant to the order of any court; nor to a trustee selling under a deed of trust. "Real Estate Dealer" includes any person engaged in the business of buying, selling, exchanging, leasing, or renting property as principal and holding himself out as a full or part time dealer to real estate or as an owner of a rental property or properties rented or offered to rent for an aggregate amount of One Thousand Pesos (P1,000.00) or more a year. Any person shall be considered as engaged in business as real estate dealer by the mere fact that he is the owner or sub-lessor of property rented or offered to rent for an aggregate amount of One Thousand Pesos (1,000.00) or more a year; Provided, however, that owner of sugar lands subject to tax under Commonwealth Act Numbered Five Hundred and Sixty-Seven shall not be considered as a real estate dealer under this definition. GG) "Residents" refer to natural persons who have their habitual residence in the province, city or municipality where they exercise their civil rights and fulfill their civil obligations and to juridical persons for which the law or any other provision creating or recognizing them fixes their residence in a particular province, city, or municipality. In the absence of such law, juridical persons are residents of the province, city, or municipality where they have their legal residence or principal place of business or where they conduct their principal business or occupation. HH) "Restaurant" refers to any place which provides food to the public and accepts orders from them at a price. This term includes caterers. II) "Retail" means a sale where the purchaser buys the commodity for his own consumption, irrespective of the quantity of the commodity sold. JJ) "Service" means the duties, work or functions performed or discharged by a government officer, or by a private person contracted by the government, as the case may be. KK) "Stall" refers to any alloted space or booth in the public market where merchandise of any kind is sold or offered for sale. LL) "Wholesale" means a sale where the purchaser buys or imports the commodities for resale to persons other than the end user regardless of the quantity of the transaction. CHAPTER II Taxes on Business and Other Revenue SECTION 4. Tax on Transfer of Real Property Ownership . A tax on the sale, donation, barter or on any other mode of transferring ownership or title of real property at the rate of THREE-FOURTHS of ONE PERCENT of the total consideration involved in the acquisition of the property or of the fair market value in case the monetary consideration involved in the transfer is not substantial, whichever is higher. The sale, transfer or other disposition of real property pursuant to R.A. No. 6657 shall be exempt from this tax. SDHTEC For this purpose, the Register of Deeds shall, before registering any deed, require the presentation of the evidence of payment of this tax. The City Assessor shall likewise make the same requirement before canceling an old tax declaration and issuing a new one in place thereof. Notaries Public shall furnish the City Treasurer with a copy of any deed transferring ownership or title to any real property within thirty (30) days from the date of notarization. It shall be the duty of the seller, donor, transferor, executor or administrator to pay the tax herein imposed within sixty (60) days from the date of the execution of the deed or from the date of the decedent's death. SECTION 5. Tax on Business of Printing and Publication. A tax of THREE-FOURTHS of ONE PERCENT of the gross receipts for the preceding year shall be imposed on persons engaged in the printing and/or publication of books, cards, posters, leaflets, handbills, certificates, receipts, pamphlets, and others of similar nature. In the case of a newly started business, the tax shall not exceed THREE-FOURTHS of ONE-TENTH of ONE PERCENT of the capital investment on the succeeding calendar year, regardless of when the business started to operate; the tax shall be based on the gross receipts for the preceding calendar year, or any fraction thereof, as provided herein. The receipts from the printing and/or publishing of books or other reading materials prescribed by the Department of Education, Culture and Sports as school texts or references shall be exempt from the tax herein imposed. Initial Mayor's Permit fee P200.00 SECTION 6. Franchise Tax . A tax of THREE-FOURTHS of ONE PERCENT of the gross annual receipts for the preceding calendar year based on the gross receipts, realized within Baguio City shall be imposed on business enjoying Franchise, notwithstanding any exemption granted by any law or other special law. In the case of a newly started business, the tax shall be THREE-FOURTHS of ONE-TENTH of ONE PERCENT of the capital investment. In the succeeding year, regardless of when the business started to operate, the tax shall be based on the gross receipts for the preceding calendar year, or any fraction thereof, as provided herein. Initial Mayor's Permit Fee P200.00 SECTION 7. Tax on Sand, Gravel and Other Quarry Resources . A tax of FIFTEEN PERCENT of the fair market value in the locality per cubic meter of ordinary stones, sand, gravel, earth, and other quarry resources extracted from public lands or from the beds of seas, lakes, rivers, streams, creeks, and other public waters within Baguio City is hereby imposed. The fair market value of the herein quarry products shall be determined by an appraisal committee composed of the City Assessor as Chairman, the City Engineer, the City General Services Officer, and the City Administrator, as members. The Committee shall submit to the City Treasurer on or before the tenth day of every quarter an appraisal of all quarry products in the city subject to tax under this section. AScHCD Initial Mayor's Permit Fee P200.00 SECTION 8. Professional/Occupation Tax. There is hereby levied on all persons engaged in the exercise or practice of their profession or calling within Baguio City, an occupation tax as follows: (a) THREE HUNDRED PESOS (P300.00) Architects Certified Public Accountants Chemists Customs Brokers Dentists/Dental Practitioners Engineers: Agricultural Engineers Chemical Engineers Civil Engineers Electrical Engineers Electronics & Communication Engineers Geodetic Engineers Industrial Engineers Marine Engineers Mechanical & Plant Engineers Metallurgical Engineers Mining Engineers Motor Engineers Food or Sugar Technologists Foreign Exchange Money Changers Lawyers Medical Practitioners, Doctors Naval Architects Optometrists, Opticians & Ophthalmologists Pharmacists HESIcT Professional Appraisers or Connoisseurs of tobacco or foreign products Professional Consultants Real Estate Brokers Stock Brokers Veterinarians (b) TWO HUNDRED PESOS (P200.00) Associate and Assistant Electrical Engineers Certified Morticians Chiropodists Couturiers Dieticians Embalmers Foresters Geologists Land/Marine Surveyors Medical Technologists Midwives Nurses Nutritionists Other Players of professional games supervised by the Games and Amusements Board Professional Actors and Actresses Professional Golfers, Chess Players Registered Electricians Registered Master Plumbers Registered Radio-TV Technicians Social Workers Statisticians Tattooers Therapists T.V.-Movie-Stage Production Designers T.V. and Stage Models T.V. and Stage Performers X-Ray Technicians (c) ONE HUNDRED PESOS (P100.00) Actuaries Assayers Chefs of Restaurants/Hotels Floor Managers of night clubs unless he or she paid the tax for Hostesses, etc. Hostesses, Hospitality Girls, and Models of night clubs, bars, and the like Insurance Agents, Adjusters and Sub-agents Massage Attendants caITAC Professional Animal Trainers Professional Athletic Coaches, Assistant Coaches and Trainers Professional Boxers, Tennis Players, Bowlers and Players of professional games Radio-TV Newscasters, Announcers, Stage Directors/Production Engineers Registered Tourist Guides Sales Supervisors/Managers Professions not specifically enumerated above or other professions which may later on require the passing of government board examinations, the amount of tax shall be based on the rate similar to the profession mentioned herein. Any individual or corporation employing a person subject to Professional Tax and/or Mayor's Permit Fee on occupation shall require payment by that person of the Privilege Tax and/or Mayor's Permit Fee on occupation before the employment and annually thereafter. The Professional Tax shall be paid annually, on or before the THIRTY-FIRST DAY of January. Any person first beginning an occupation or calling after the month of January must however pay the full tax before engaging therein. One line of profession does not become exempt by being conducted with some other profession for which the tax has been paid. Professionals exclusively employed in the government shall be EXEMPT from the payment of this tax. Any person subject to the Professional Tax shall write or print in deeds, receipts, prescriptions, reports, books of accounts, plans and designs, surveys and maps, as the case may be, the number of the official receipt issued to him. SECTION 9. Amusement Tax. There is hereby imposed a tax on admission to be collected from the proprietors, lessees, promoters or operators of theaters, cinemas, concerts, concert halls, circuses and other places of amusement at a rate of THIRTY PERCENT (30%) of the gross receipts from admission fees. In the case of sports activities, the rate shall be FIVE PERCENT (5%) of the gross receipts from admission fees. Other places of amusement include disco houses, nightclubs, music lounges, folk houses and sing-a-along joints which collect entrance fees from customers. In the case of theaters or cinematographs, the taxes herein prescribed shall first be deducted and withheld by the proprietors, lessees or operators of the theaters or cinematographs and pay the same to the City Treasurer before the gross receipts are divided between the proprietors, lessees or operators of the theaters or cinematographs and the distributors of the cinematographic films. The holding of operas, concerts, dramas, recitals, painting and art exhibitions, flower shows, musical programs, literary and oratorical presentations, except pop, rock or similar concerts, film exhibitions, boxing, basketball exhibitions, and radio or photographic records therefor shall be exempt from the payment of the taxes herein imposed. ICHDca The taxes herein above imposed shall be due and payable within the first twenty days of the month next following that for which they are due, by the proprietor, lessee or operator concerned, and such taxes to be determined on the basis of a true and complete return of the amount of the gross receipts derived during the preceding month. In the case of rock, pop or similar concerts, circus, film exhibitions, boxing, basketball exhibitions, and radio or phonograph records, the tax shall be paid not later than the following day after every exhibition. If the tax is not paid within the time fixed herein above, the taxpayer shall be subject to such surcharges, interests and penalties prescribed in this Ordinance. In case of willful neglect to file the return and pay the tax within the time required or in case a fraudulent return is filed or a false return is willfully made, the taxpayer shall be subject to surcharge of fifty percent (50%) of the correct amount of the tax due in addition to the interest and penalties provided for by this Ordinance. The proprietors, lessees or operators of theaters or cinematographs and other amusement places shall provide admission tickets consecutively and serially numbered indicating the name of the amusement place and the fee charged for admission. All such admission tickets shall be registered with the office of the City Treasurer before any issuance there from is made. Admission tickets, once issued, shall be torn in halves. In the case of theaters or cinematographs, one half of the admission tickets shall be deposited in a box provided for the purpose by the City Treasurer and the other half shall be deposited in a box for the purpose to be provided for by the theater or cinematograph management. The box provided for the City Treasurer shall be opened only by the City Treasurer or his duly authorized representative. The proprietor, lessee or operator may be required by the City Treasurer or his duly authorized representative to open the box provided for him for purposes of inspection. In the case of other amusement places, one half of the torn admission tickets shall be given to the customer or patron and the other half to be deposited in a box provided therefor by the proprietor, lessee or operator and to be made available for inspection by the City Treasurer or his duly authorized representative. The proprietors, lessees or operators of theaters or cinematographs and other amusement places or their agents shall display on the counter in the ticket booths of establishments within the public view the rolls or pads of admission tickets being sold. The City Treasurer or his duly authorized representative shall be allowed to inspect the premises of the ticket booths to ensure the collection of the tax herein imposed. The sale or use of admission tickets which have not been registered under the provision hereof shall be a violation of this Ordinance punishable under the penal provisions. TCAScE SECTION 10. Sales and Rentals of Video Tapes. There is hereby imposed a tax of thirty per centum (30%) of the sales and/or rentals of video tapes in the City of Baguio. The tax shall be paid to the City Treasurer within the first twenty days of the succeeding month. A surcharge of twenty-five per centum (25%) of the tax shall be charged for late payment and an interest at the rate of two percent (2%) per month of the unpaid tax and surcharge until fully paid but in no case shall the total interest exceed 36 months. Annual Mayor's Permit P500.00 SECTION 11. Annual Fixed Tax per Delivery Truck or Van of Manufacturers or Producers of, or Dealers in Certain Products . a) Manufacturers or producers of, or dealers in, distilled spirits, fermented liquors, soft drinks, cigars and cigarettes delivering or distributing their products to sales outlets selling to consumers, whether directly or indirectly, within the city shall be subject to an annual fixed tax of Five Hundred Pesos (P500.00) per delivery truck or van. b) The manufacturers, producers and dealers referred to in the foregoing paragraph shall be exempt from the tax on peddlers prescribed in Section 12 g of this Ordinance. c) Delivery trucks or vans of local dealers, per truck or van P250.00. d) Motorcycles shall pay P100.00 annually. e) Delivery and service motor vehicles with business establishments in Baguio City shall be subjected only to 50 percent of the imposition. The tax shall be paid annually within the first twenty days of January. In the case of newly started business or newly acquired motor vehicle, the owner-operator of the same shall pay the tax before the motor vehicle is allowed to operate in the city roads. MAYOR'S PERMIT FEE per delivery truck or van of manufacturer, producer or dealer P100.00. Operators of motor vehicles for hire with garage or terminal shall pay an annual fixed tax based on the following: E1) Buses, cargo trucks and van P400.00/unit E2) Taxis P200.00/unit E3) Jeepneys P100.00/unit cTDaEH E4) Other vehicles for hire P100.00/unit Operators of taxis, jeepneys and other vehicles for hire, with less than three (3) units except buses, cargo trucks and vans, shall be exempted from the above imposition. SECTION 12. Tax on Business . A) Manufacturers On manufacturers, importers, or producers of any article of commerce of whatever kind or nature including brewers, distillers, repackers, and compounders of liquors, distilled spirits and/or wines in accordance with the following schedule: With gross sales or receipts TAX per annum Less than P10,000.00 P247.50 P10,000.00 or more but less than P15,000.00 330.00 P15,000.00 or more but less than P20,000.00 453.75 P20,000.00 or more but less than P30,000.00 660.00 P30,000.00 or more but less than P40,000.00 990.00 P40,000.00 or more but less than P50,000.00 1,237.50 P50,000.00 or more but less than P75,000.00 1,980.00 P75,000.00 or more but less than P100,000.00 2,475.00 P100,000.00 or more but less than P150,000.00 3,300.00 P150,000.00 or more but less than P200,000.00 4,125.00 P200,000.00 or more but less than P300,000.00 5,775.00 P300,000.00 or more but less than P500,000.00 8,250.00 P500,000.00 or more but less than P750,000.00 12,375.00 P750,000.00 or more but less than P1,000,000.00 16,500.00 P1,000,000.00 or more but less than P2,000,000.00 20,625.00 P2,000,000.00 or more but less than P3,000,000.00 24,750.00 P3,000,000.00 or more but less than P4,000,000.00 29,700.00 P4,000,000.00 or more but less than P5,000,000.00 34,650.00 P5,000,000.00 or more but less than P7,000,000.00 39,600.00 P7,000,000.00 or more but less than P9,000,000.00 44,550.00 P9,000,000.00 or more but less than P12,000,000.00 49,500.00 P12,000,000.00 or more but less than P15,000,000.00 54,450.00 P15,000,000.00 or more but less than P18,000,000.00 59,400.00 P18,000,000.00 or more but less than P20,000,000.00 66,000.00 In excess of P20,000,000.00 at a rate of 25% of 1% B) Wholesalers On wholesalers, distributors, or dealers in any article of commerce of whatever kind and nature in accordance with the following schedules: With gross sales or receipts TAX per annum Less than P1,000.00 P24.75 P1,000.00 or more but less than P2,000.00 49.50 P2,000.00 or more but less than P3,000.00 74.25 P3,000.00 or more but less than P4,000.00 107.25 P4,000.00 or more but less than P5,000.00 148.50 P5,000.00 or more but less than P6,000.00 181.50 P6,000.00 or more but less than P7,000.00 214.50 P7,000.00 or more but less than P8,000.00 247.50 P8,000.00 or more but less than P10,000.00 280.50 P10,000.00 or more but less than P15,000.00 330.00 P15,000.00 or more but less than P20,000.00 412.50 P20,000.00 or more but less than P30,000.00 495.00 P30,000.00 or more but less than P40,000.00 660.00 P40,000.00 or more but less than P50,000.00 990.00 P50,000.00 or more but less than P75,000.00 1,485.00 P75,000.00 or more but less than P100,000.00 1,980.00 P100,000.00 or more but less than P150,000.00 2,805.00 P150,000.00 or more but less than P200,000.00 3,630.00 P200,000.00 or more but less than P300,000.00 4,950.00 P300,000.00 or more but less than P500,000.00 6,600.00 P500,000.00 or more but less than P750,000.00 9,900.00 P750,000.00 or more but less than P1,000,000.00 13,200.00 In excess of P1,000,000.00 at a rate of 25% of 1% C) Exporters, Manufacturers, etc. On exporters and on manufacturers, millers, producers, wholesalers, distributors, dealers or retailers of essential commodities enumerated hereunder at a rate not exceeding ONE-HALF (1/2) of the rates prescribed under subsections (A), (B) and (D) of this Section. cSaATC C1. Rice and corn; C2. Wheat and cassava flour, meat, dairy products, locally, manufactured product, processed or reserved food, sugar, salt and other agricultural marine and fresh water products whether in their original state or not; C3. Cooking oil and cooking gas; C4. Laundry soap, detergents and medicine; C5. Agricultural implements, equipments and post-harvest facilities, fertilizers, pesticides, insecticides, herbicides, and other farm inputs; C6. Poultry and other animal feeds; C7. School supplies; and C8. Cement. D) Retailers With gross sales or receipts for the preceding year of: With gross sales or receipts TAX per annum Over P50,000.00 but less than P75,000.00 P1,485.00 P75,000.00 or more but less than P100,000.00 1,980.00 P100,000.00 or more but less than P150,000.00 2,805.00 P150,000.00 or more but less than P200,000.00 3,630.00 P200,000.00 or more but less than P300,000.00 4,950.00 P300,000.00 or more but less than P500,000.00 6,600.00 P500,000.00 or more but less than P750,000.00 9,900.00 P750,000.00 or more but less than P1,000,000.00 13,200.00 P1,000,000.00 or more but less than P2,000.000.00 15,000.00 Plus 75% of 1% P3,000,000.00 or more but less than P5,000,000.00 24,750.00 Plus 30% of 1% in excess of 3M OVER 5M 32,500.00 Plus 20% of 1% in excess of 5M Provided, however, that barangays shall have the exclusive power to levy taxes on retailers whose gross sales or receipts for the preceding calendar year is P50,000 or less. cHDAIS E) Contractors All contractors, proprietors, owners or operators of establishments principally rendering or offering to render service such as: E1. Advertising agencies E2. Arrastre services E3. Assaying laboratories E4. Barber shops E5. Battery charging shops E6. Beauty parlors E7. Blacksmiths E8. Business agents and other independent contractors (juridical or natural) whose activity consists essentially of the sale of all kinds of services for a fee E9. Cinematographic film owners, lessors or distributors E10. Collecting agencies E11. Commercial/immigration brokers E12. Construction and/or repair shops of motor vehicles, animal drawn vehicles, bicycles, tricycles, etc. E13. Contractors (general engineering, general building and specialty contractors, demolition, filling, salvage work contractors) E14. Dyeing establishments E15. Engraving plants or establishments E16. Funeral parlors E17. Furniture repair shops E18. Garages E19. Goldsmith or silversmith E20. Hatter or other makers of other headwear (milliners) E21. House and/or sign painters E22. Horses, bicycles and tricycles and boats for hire E23. Interior decorating E24. Janitorial services E25. Lathe machine shops E26. Massage or therapeutic clinics E27. Messengerial services E28. Operators of mine drilling apparatus E29. Painting shops E30. Parking lots E31. Persons engaged in the installation of water systems, gas or electric lights, heat or power proprietors or owners of shop for the repair of any kind of mechanical devices, instruments, apparatus, or furniture and shoe repairing by machine or any mechanical contrivance E32. Plastic lamination, photostatic, white/blue E33. Printing, recopying or duplicating services E34. Photographic studios E35. Plating establishments E36. Proprietors or operators of dry cleaning or dyeing establishments, steam laundries, and laundries using washing machine E37. Proprietors or operators of establishments for repairing, repainting, upholstering, washing, greasing of vehicles, heavy equipment, vulcanizing, recapping and battery charging E38. Proprietors or operators of furniture shops and establishments for planing or surfacing and recutting of lumber and sawmills under contract to saw or cut logs belonging to others E39. Private detective or watchman/security agencies E40. Professional establishments rendering legal, accounting, engineering, architectural, surveying, medical or veterinary services E41. Public warehouse or bodegas E42. Purchasing bodegas and warehouses E43. Press establishments DHITCc E44. Recapping shops E45. Service Stations E46. Shops for shearing animals E47. Smelting plants E48. Stables E49. Stevedoring services E50. Slendering of body saloons E51. Tailor or dress shops E52. Travel/tourist agencies E53. Typewriter, radio, computer, communication and other allied equipment repair center E54. Roasting of pigs and fowls E55. Vaciador shops E56. Landscaping contractors E57. Sound system services E58. Watch repair shops and centers E59. Bowling alleys E60. Billiard and pool E61. Skating rinks E62. Jukebox video machines cEaSHC With gross sales or receipts TAX per annum Less than P5,000.00 P41.25 P5,000.00 or more but less than P10,000.00 92.40 P10,000.00 or more but less than P15,000.00 156.75 P15,000.00 or more but less than P20,000.00 247.50 P20,000.00 or more but less than P30,000.00 412.50 P30,000.00 or more but less than P40,000.00 577.50 P40,000.00 or more but less than P50,000.00 825.00 P50,000.00 or more but less than P75,000.00 1,320.00 P75,000.00 or more but less than P100,000.00 1,980.00 P100,000.00 or more but less than P150,000.00 2,970.00 P150,000.00 or more but less than P200,000.00 3,960.00 P200,000.00 or more but less than P250,000.00 5,445.00 P250,000.00 or more but less than P300,000.00 6,930.00 P300,000.00 or more but less than P400,000.00 9,240.00 P400,000.00 or more but less than P500,000.00 12,375.00 P500,000.00 or more but less than P750,000.00 13,875.00 P750,000.00 or more but less than P1,000,000.00 15,375.00 P1,000,000.00 or more but less than P2,000,000.00 17,250.00 P2,000,000.00 or more at a rate of 75% of 1% F) Banks and Other Financial Institutions On banks and other financial institutions, at a rate of ONE-HALF of ONE PERCENT on the gross receipts of the preceding calendar year derived from interest, commissions, discounts and service charges from lending activities, income from financial leasing, dividends, rentals on property and profit from exchange or sale of property, insurance premium. The gross receipts derived from transactions filed and negotiated in branches shall be recorded where it is located regardless of the final approving authority and shall be taxable by the city or municipality where the said branch is located (SEC. 5, DOF Local Finance Circular No. 1-93, dated June 16, 1993). G) Tax on Peddlers On peddlers engaged in the sale of merchandise or article of commerce, at a rate of ONE HUNDRED PESOS (P100.00). H) Other amusement places wherein the customer thereof actively participates without making bets or wages, but not limited to the following: TAX MAYOR'S PER ANNUM PERMIT (1) Night and Day clubs P10,000.00 P1,500.00 (2) Night or day clubs, Disco houses, and other establishments that allow dancing in the premises 8,000.00 1,000.00 (3) Cocktail lounges, bars, beer gardens, or establishments that dispense liquor in the premises 4,000.00 750.00 (4) Mahjong parlors, per table 750.00 500.00 (5) Circuses, fairs, carnivals, and the like, per day 100.00 1,000.00 (6) Merry-go-rounds, ferries wheels, roller coasters, and other similar contrivances, per day 30.00 10.00 (7) Golf links 5,000.00 1,000.00 (8) Video game/play stations Jukebox/videoke operation per unit subject to retailer's tax 50.00 (9) Floor show, fashion show, stage show, subject to amusement tax 50.00 per day (10) Automated Teller Machines & the like subject to taxes imposed 200.00 per machine on banks (11) Vendo/dispensing machines and the like, subject to retailer's tax 250.00 per machine Amusement devices or machines, sideshows, swings, shooting galleries, and the like, shall be taxed at the rate of P30.00 per day/unit, stores and other businesses may be put up within the premises of the circus, carnival or fair at P100.00/day/unit. Firing Ranges: CTIEac H1. 1-5 firing ranges P500.00 H2. 6-10 firing ranges P1,000.00 H3. More than 10 P2,000.00 I) Boarding Houses and real estate lessors On boarding and apartment houses, and real estate lessors: With gross sales or receipts of the preceding calendar year in the amount of: Gross Receipts TAX per annum Less than P5,000.00 P100.00 P5,001.00 or more but less than P10,000.00 P150.00 P10,001.00 or more but less than P15,000,00 P225,00 P15,001.00 or more but less than P20,000.00 P300.00 P20,001.00 or more but less than P30,000.00 P450.00 P30,001.00 or more but less than P40,000.00 P600.00 P40,001.00 or more but less than P50,000.00 P750.00 P50,001.00 or more but less than P75,000.00 P900.00 P75,001.00 or more but less than P100,000.00 P1,050.00 P100,001.00 or more at a rate of P1,050.00 plus 1% in excess of P100,000.00 J) On subdivision operators, private cemeteries and memorial parks Mayor's Permit fee P1,000.00 per hectare or fraction thereof P300.00 K) Tax on shopping centers and business of operating privately owned public markets With gross receipts or sales for the preceding calendar year in the amount of: DcHSEa Gross Receipts TAX per annum Less than 5,000.00 P200.00 P5,000.00 or more but less than P10,000.00 P375.00 P10,000.00 or more but less than P20,000.00 P750.00 P20,000.00 or more but less than P30,000.00 P1,125.00 P30,000.00 or more but less than P40,000.00 P1,500.00 P40,000.00 or more but less than P50,000.00 P1,875.00 P50,000.00 or more but less than P60,000.00 P2,250.00 P60,000.00 or more but less than P70,000.00 P2,625.00 P70,000.00 or more but less than P80,000.00 P3,000.00 P80,000.00 or more but less than P90,000.00 P3,375.00 P90,000.00 or more but less than P100,000.00 P3,750.00 For every 1,000.00 or fraction thereof in excess of P100,000.00 P30.00 L) Tax on restaurants, cafes, cafeterias, ice cream and other refreshment parlors, soda fountain bars, carinderias, eateries, fastfoods and other food caterers With gross sales or receipts for the preceding calendar year in the amount of: Gross Receipts TAX per annum Less than P2,000.00 P49.50 P2,001.00 or more but less than P3,750.00 P82.50 P3,751.00 or more but less than P4,500.00 P115.50 P4,501.00 or more but less than P6,125.00 P148.50 P6,126.00 or more but less than P7,250.00 P192.50 P7,251.00 or more but less than P8,750.00 P214.50 P8,751.00 or more but less than P10,275.00 P247.50 P10,276.00 or more but less than P12,125.00 P292.90 P12,126.00 or more but less than P16,750.00 P412.50 P16,751.00 or more but less than P18,250.00 P445.50 P18,251.00 or more but less than P20,265.00 P478.50 P20,626.00 or more but less than P23,275.00 P577.50 P23,276.00 or more but less than P27,000.00 P660.00 P27,001.00 or more but less than P30,000.00 P687.50 P30,001.00 or more but less than P33,000.00 P825.00 P33,001.00 or more but less than P35,000.00 P907.50 P35,001.00 or more but less than P40,625.00 P1,006.50 P40,626.00 or more but less than P45,000.00 P1,089.00 P45,001.00 or more but less than P50,000.00 P1,215.50 For every P1,000.00 or fraction thereof in excess of P50,000.00 P9.00 M) Tax on hotels and motels, inns, pension houses, lodging houses With gross receipts for the preceding calendar year in the amount of: SCaITA Gross Receipts TAX per annum Less than P50,000.00 P316.80 P50,001.00 or more but less than P60,000.00 P369.80 P60,001.00 or more but less than P70,000.00 P422.40 P70,001.00 or more but less than P80,000.00 P475.20 P80,001.00 or more but less than P90,000.00 P528.00 P90,001.00 or more but less than P100,000.00 P580.80 P100,001.00 or more but less than P120,000.00 P706.20 P120,001.00 or more but less than P140,000.00 P831.60 P140,001.00 or more but less than P160,000.00 P957.00 P160,001.00 or more but less than P180,000.00 P1,082.40 P180,001.00 or more but less than P200,000.00 P1,207.00 P200,001.00 or more but less than P220,000.00 P1,333.20 P220,001.00 or more but less than P240,000.00 P1,458.60 P240,001.00 or more but less than P260,000.00 P1,584.00 P260,001.00 or more but less than P280,000.00 P1,709.40 P280,001.00 or more but less than P300,000.00 P1,834.80 P300,001.00 or more but less than P330,000.00 P1,953.60 P330,001.00 or more but less than P360,000.00 P2,072.40 P360,001.00 or more but less than P390,000.00 P2,191.20 P390,001.00 or more but less than P420,000.00 P2,310.00 P420,001.00 or more but less than P450,000.00 P2,547.60 P450,001.00 or more but less than P480,000.00 P2,660.40 P510,001.00 or more but less than P540,000.00 P2,755.20 P540,001.00 or more but less than P570,000.00 P2,906.40 P570,001.00 or more but less than P600,000.00 P3,022.80 P600,001.00 or more but less than P640,000.00 P3,154.80 P640,001,00 or more but less than P680,000.00 P3,286.00 P680,001.00 or more but less than P720,000.00 P3,418.00 P720,001.00 or more but less than P760,000.00 P3,550.80 P760,001.00 or more but less than P800,000.00 P3,682.80 P800,001.00 or more but less than P840,000.00 P3,814.80 P840,001.00 or more but less than P880,000.00 P3,946.80 P880,001.00 or more but less than P920,000.00 P4,078.80 P920,001.00 or more but less than P960,000.00 P4,210.80 P960,001.00 or more but less than P1,000,000.00 P4,342.80 P1,000,001.00 or more but less than P1,100,000.00 P4,620.00 P1,100,001.00 or more but less than P1,200,000.00 P4,897.00 P1,200,001.00 or more but less than P1,300,000.00 P5,167.80 P1,300,001.00 or more but less than P1,400,000.00 P5,458.20 P1,400,001.00 or more but less than P1,500,000.00 P5,867.40 P1,500,001.00 or more but less than P1,600,000.00 P6,012.60 P1,600,001.00 or more but less than P1,700,000.00 P6,289.80 P1,700,001.00 or more but less than P1,800,000.00 P6,567.00 P1,800,001.00 or more but less than P1,900,000.00 P6,844.20 P1,900,001.00 or more but less than P2,000,000.00 P7,121.40 Any amount in excess of P2,000,000.00, 50% of 1% additional. N) Tax on the operation of Cable Antenna Television Network/Service . A tax equivalent to two percent (2%) of its gross receipts is hereby imposed on the operation of Cable Antenna Television Network/Service in the City of Baguio. The tax shall be paid to the City Treasury in accordance with the provisions of this Ordinance. O) Tax on Proprietors or Operators of cinema houses or theaters . One per centum (1%) of gross receipts. Gross receipts when used herein shall refer to the receipts from admission less the municipal tax plus receipts from advertisers through the use of slides. Mayor's Permit: With seating capacity of: 500 pax and below P500.00 per annum 501 pax and above P750.00 per annum P) In the case of a newly started business falling under Section 12 a to n, the initial tax shall be FIFTY PERCENT of one percent (50% of 1%) of the total capital investment. Initial Mayor's Permit Fee P200.00 Q) Special permit fees for lumberyards . Every person or entity who shall establish, operate and maintain lumberyards with the City, shall first secure special permit from the City Engineer and pay the corresponding annual fee of FIVE HUNDRED PESOS (P500.00). R) Tax on Businesses, Trade or Activities not specifically enumerated . Any other businesses not otherwise specified in the proceeding paragraphs, the rate of tax shall be one percent (1%) of the gross sales or receipts of the preceding calendar year. aTHCSE CHAPTER III Trade Fairs/Baratillos SECTION 13. Trade Fairs/Baratillos . No Trade Fairs or Baratillos shall be conducted within the City of Baguio without the prior approval of the Sangguniang Panlungsod. A Trade Fair or Baratillo shall be construed to mean a gathering of merchants and buyers at a particular place with their merchandise at a stated season or by appointment for trade purposes. SECTION 14. Taxes, Fees and Charges. The organizer of the trade fair or baratillo shall pay to the City Treasury the sum of One Hundred Pesos multiplied by the number of merchants participating therein as Mayor's Permit fee. Within five (5) days from the end of the fair or baratillo, the organizer/permittee shall file with the Office of the City Treasurer a statement on the gross sales or receipts of all the participating merchants and pay the taxes due thereon in accordance with Sec. 12-D of this Ordinance. CHAPTER IV Special Provisions SECTION 15. Payment of Business Taxes and Fees. (a) The taxes, fees and charges imposed in this Ordinance shall be payable for every separate or distinct establishment or place where the business is conducted and one line of business does not become exempt by being conducted with some other businesses for which such tax, fees, or charge has been paid. (b) In case where a person conducts or operates two or more of the businesses covered by this Ordinance which are subject to the same rate of tax, the tax shall be computed on the combined total gross sales or receipts of the said two or more related businesses. (c) In cases where a person conducts or operates two or more businesses covered by this Ordinance which are subject to different rates of tax, the gross sales or receipts of each business shall be separately recorded and reported for the purpose of computing the tax due from each business. (d) Retirement of Business Any person, natural or juridical, subject to the tax on business under this Ordinance shall, upon termination of the business, submit a sworn statement of the gross sales or receipts for the calendar year. For purposes hereof, termination shall mean that business operations are stopped completely. Any change of ownership, management and/or name of the business, or change of location shall not constitute termination, as contemplated in this Section. Unless stated otherwise, assumption of the business by any new owner or manager, or re-registration of the same business under a new name, or change of location will only be considered for record purposes. A new business permit shall be issued to reflect the changes of owner, management or location, provided that the change or transfer of location shall be subject to the requirement of zonification. The City Treasurer shall see to it that the payment of taxes of a business is not avoided by simulating the termination or retirement thereof. For this purpose, the following procedural guidelines shall be strictly observed: (1) The City 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 City Treasurer shall recommend to the City Mayor the disapproval of the application for the termination or retirement of said business. Accordingly, the business continues to become liable for the payment of all the taxes, fees, and charges imposed thereon under the provisions of this Ordinance; and cAaDHT (2) In the case of 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 the retirement or termination of the business is legitimate, a declaration of gross sales or receipts shall be filed for the taxable year up to the date of termination and to pay the tax due therefrom in accordance with the provision of this Ordinance. The permit issued to a business retiring or terminating its operations shall be surrendered to the City Treasurer who shall forthwith cancel the same and record such cancellation in his books. Issuance of Certified copy and amendment of Permits: a. The Office of the City Mayor, through the Business Taxes and Fees Division, Office of the City Treasurer, shall, upon presentation of satisfactory proof that the original copy of the permit 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; and 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 in the permit 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 16. Situs of the Tax . IDSEAH A. Definition of Terms (1) Principal Office the head or main office of the business appearing in the pertinent documents submitted to the Securities and Exchange Commission, or the Department of Trade and Industry, or other appropriate agencies, as the case may be. The city or municipality specifically mentioned in the articles of incorporation or official registration papers as being the official address of said principal office shall be considered as the situs thereof. In case there is a transfer or relocation of the principal office to another city or municipality, it shall be the duty of the owner, operator, or manager of the business to give due notice of such transfer or relocation to the local chief executives of the cities or municipalities concerned within fifteen (15) days after such transfer or relocation is effected. (2) Branch or sales office a fixed place in a locality which conducts operations of the business as an extension of the principal office. Offices used only as display areas of the products where no stocks or items are stored for sale, although orders for the products may be received thereat, are branch or sales offices as herein contemplated. A warehouse which accepts orders and/or issues sales invoices independent of a branch with sales office shall be considered as sales office. (3) Warehouse a building utilized for the storage of products for sale and from which goods or merchandise are withdrawn for delivery to customers or dealers, or by persons acting in behalf of the business. A warehouse that does not accept orders and/or issue sales invoices as aforementioned shall not be considered a branch or sales office. (4) Plantation a tract of agricultural land planted with trees or seedlings whether fruit bearing or not, uniformly spaced or seeded by broadcast methods or normally arranged to allow highest production. For purposes of this Section, inland fishing round shall be considered as plantation. (5) Experimental Farms agricultural lands utilized by a business or corporation to conduct studies, tests, researches, or experiments involving agricultural, agribusiness, marine, or aquatic livestock, poultry, dairy, and other similar products for the purpose of improving the quality and quantity of goods or products. aCIHcD On-site sales of commercial quantity made in experimental farms shall be similarly imposed the corresponding tax under this Ordinance. Sales Allocation: For the purpose of the collection of this tax, all sales made in a locality where there is a branch or sales office or warehouse shall be recorded in the branch or sales office making the sale and the tax hereon shall accrue to the local government where the branch sales office is located. In cases where there is no such branch or sales office in the locality where the sale is effected, the sale shall be duly recorded in the principal office along with the sales made in the principal office. Sixty percent (60%) of all sales recorded in the principal office shall be taxable by the local government where the principal office is located, while the remaining forty percent (40%) shall be deemed as sales made in the factory and shall be taxable by the local government where the factory is located. In cases where a manufacturer or producer has two or more factories situated in different localities, the forty percent (40%) shall be prorated among the localities where the factories are situated in proportion to their respective volume of production during the period for which the tax is due. The foregoing sales allocation shall be applied irrespective of whether or not sales are made in the locality where the factory is situated. SECTION 17. (Deleted) . CHAPTER V Permits and Regulatory Fees SECTION 18. Mayor's Permit Fee on Business . Unless specifically provided in this Ordinance, the fees for the issuance of Mayor's Permit for the operation of a business or in the pursuit of a profession or calling shall be based on the amount of the tax or fee paid by the taxpayer, as follows: When the tax per annum is: Annual Fee Less than P300.00 P50.00 P301.00 or more but less than P500.00 P75.00 P501.00 or more but less than P1,000.00 P125.00 P1,001.00 or more but less than P2,000.00 P200.00 P2,001.00 or more but less than P3,000.00 P275.00 P3,001.00 or more but less than P4,000.00 P350.00 P4,001.00 or more but less than P5,000.00 P450.00 P5,001.00 or more but less than P6,000.00 P550.00 P6,001.00 or more but less than P7,000.00 P650.00 P7,001.00 or more but less than P8,000.00 P750.00 P8,001.00 or more but less than P10,000.00 P950.00 Over P10,000.00 P1,000.00 Other Mayor's Permit Fee on occupations or callings subject to periodic inspection, surveillance and/or regulation by the City Mayor or his authorized representative like animal trainer, auctioneer, barber, bartender, beautician, bondsmen, butcher, caddy (golf), chambermaid, cook, countergirl, criminologist, electrician, embroiderer, club/floor manager, food checker, forensic expert, hair stylist, handwriting expert, hospital attendant, insurance agent/adjuster, machinist, make-up artist, manicurist, masseur-attendant, mechanic, pedicurist, photographer (itinerant), private ballistic expert, sales agent, saleslady, shoe cobbler, tailor or master cutter, taxi driver, teller and/or cashier except those employed by the bank or similar financial and investment institution, usher, waiter, hostesses, hospitality girls and models of night clubs, bars and the like and other occupations or callings of the same or similar category shall be FIFTY PESOS (P50.00). Special Mayor's Permit for: cHaCAS a) Circus or menagerie parade or other parades using banners, floats or musical instruments except civic, military or religious parades shall be P100.00. b) Benefit ball/dance, per day shall be P100.00. c) Sale of Liquor. Mayor's Permit Imported Liquor P200.00 Local beer/liquor P150.00 Mayor's Permit for maintaining an office such as liaison office, administrative office of professionals or similar offices with an area as follows: 440 sq.m. or more P1,000.00 300 sq.m. or more but less than 400 sq.m. P800.00 200 sq.m. or more but less than 300 sq.m. P600.00 100 sq.m. or more but less than 200 sq.m. P400.00 50 sq.m. or more but less than 100 sq.m. P200.00 Less than 50 sq.m. P100.00 SECTION 19. Fees for Sealing and Licensing of Weights and Measures . ANNUAL FEE 1. For sealing linear metric measures: Measures not over one meter P20.00 Measures over one meter 30.00 2. For sealing metric measures of capacity: Measures not over ten liters 20.00 Measures over ten liters 30.00 3. For sealing metric instruments of weights: Those with a capacity of not more than thirty 30 kilograms 20.00 Those with a capacity of more than thirty (30) but not more than three hundred (300) kilograms 30.00 Those with a capacity of more than three hundred (300) kilograms 50.00 4. For an apothecary balance or other balance of precision, the fee shall be doubled. The fee herein levied shall be paid at the place where the business is conducted. In the case of a peddler or similar itinerant vendor using weight and measure, he shall pay the fee in his LGU of residence. a. Forms and duration for the use of weights and measures . The receipt for the fee charged for the sealing of weights and measures shall serve as the permit for the use of such instrument for ONE YEAR from the date of sealing. When the permit is renewed, the same shall expire on the same day and month of the year following its original issuance. Such receipt shall be preserved by the owner and exhibited on demand by the City Treasurer or his duly authorized deputies. DACcIH b. Inspectors of weights and measures . Authorized deputies of the City Treasurer shall inspect and test balances, or scales, weights and measures and report upon the condition thereof. It shall be their duty to secure evidence of infringements of the law or of fraud in the use of weights. Evidence so secured by them shall be submitted to the proper prosecuting officer for appropriate action. c. Dealer's permit to keep unsealed weights and measures . Upon obtaining written permission from the City Treasurer, any dealer may keep instruments of weights and measures in stock for sale without sealing, until sold or used. d. Fraudulent practice relative to weights and measures . Any person other than an official sealer of weights and measures who places an official tag or seal upon an instrument of weight and measure, or attaches it thereto, or who fraudulently imitates any mark, stamp, brand, tag or other characteristic sign used to indicate that weights and measures have been officially sealed; or who alters in any way the certificate given by the sealer as an acknowledgment that the weights and measures mentioned therein have been duly sealed; or 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, certificate or licenses which is an imitation of or purports to be a lawful stamp, tag, certificate or license or kind required by the provisions of this section; or who alters the written or printed figures or letters on any stamp, tag, certificate or license used or issued; or who has in his possession any such false, counterfeit, restored or altered stamp, tag, certificate or license for the purpose of using or re-using the same in the payment of fees or charges imposed in this section; or who procures the commission of any such offense by another, shall for each such offense be fined not less than ONE THOUSAND PESOS (P1,000.00) or suffer imprisonment not exceeding six months, or both at the discretion of the court. e. Alteration or fraudulent use of instrument of weights and measures . Any person who with fraudulent intent alters any seals of 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, shall be punished by a fine of not more than ONE THOUSAND PESOS (P1,000.00) or suffer imprisonment not exceeding six months, or both at the discretion of the court. Any person who fraudulently gives short weight or measure in the making of a sale, or who fraudulently takes excessive weight or measure in the making of sale, or who fraudulently takes weight or measure in the making of purchase, or who assuming to determine truly the weight or measure of any article bought or sold by weight or measure, fraudulently misrepresents the weight or measure thereof, shall be punished by a fine of not less than ONE THOUSAND PESOS (P1,000.00) or suffer imprisonment not exceeding six (6) months, or both at the discretion of the court. f. Compromise (Deleted) SECTION 20. Large Cattle Registration and Transfer Fees . (a) Large cattles upon reaching the age of two (2) years shall be presented for branding and registration to the Office of the City Treasurer. The City Treasurer or his deputies shall brand the animal with the owner's brand at the right hip and the brand of the city at the left hip. A fine of FIVE HUNDRED PESOS (P500.00) shall be imposed on the owner of large cattles which are not branded in accordance herewith. (b) The City Treasurer shall issue a certificate of ownership of the large cattle upon payment of the sum of TWENTY PESOS (P20.00) as fee therefor. (c) The sale of large cattle shall be effected by the issuance of a certificate of transfer by the City Treasurer upon payment of a transfer fee of TWENTY PESOS (P20.00). The certificate of ownership of the large cattle shall be attached as integral part of the certificate of transfer. HSCATc (d) The certificate of ownership of large cattle shall include the name and address of the owner, kind of animal, age, color, sex, cowlicks and such other distinguishing marks thereof. (e) The term Large Cattle shall include cows, carabaos and horses. SECTION 21. Maintenance Fees for Impounded Stray Animals . There shall be collected the following fees for each day or fraction thereof on each head of stray animal caught roaming or at large in public or private places in the city: (a) Cattle, horse & carabao P50.00/day (b) Other Animals 30.00/day (c) Dogs 20.00/day Impounded stray animals not claimed within 7 days from impounding shall be sold by the City Treasurer at public auction, the proceeds to be applied for the maintenance of the animal during the period of impoundage. Impounding fines shall be imposed on the owners and custodians of impounded stray animals. 1st Offense P200.00 2nd Offense 400.00 3rd and succeeding offenses 500.00 The impounding fees shall be paid to the City Treasurer prior to the release of the impounded animal to its owner. SECTION 22. Bicycle, Boat, Horse Permit Fee . There shall be collected from the owners of bicycles/tricycles, boats and horses for hire the following fees: Mayor's Permit a. For bicycles/tricycles per unit P20.00 b. For boats per unit 20.00 c. Horses per horse 20.00 In case of a newly started business, the initial fee shall be ONE PERCENT (1%) of the total capital investment. Initial Mayor's Permit Fee P100.00 CHAPTER VI Service Fees SECTION 23. Secretary's Fee . Imposition of Fees Every person requesting for copies of official records and documents from any of the offices of the City of Baguio shall pay the following fees: (a) For every page or fraction thereof, type written (not including the certificate and any notation) P15.00 (b) Where the copy to be furnished is in printed form, in whole or in part, for each page, (double this fee if there are two pages in a sheet) P15.00 (c) For each certificate of correctness (with the seal of office) written on the copy or attached thereto P15.00 (d) For certifying the official act of a municipal judge or other certificate (judicial), with seal P15.00 (e) For certified copies of any paper, record, decree judgement or entry of which any person is entitled to demand and receive a copy (in connection with judicial proceedings) for each page P15.00 (f) Photo copy, per page P15.00 (g) Clearance/Certifications issued by other City Officials for every page or fraction thereof P15.00 DaIAcC (h) Other document not herein specified P15.00 (i) For each additional copy of any of the above documents P15.00 (j) Verification of assessment records P15.00 (k) White/blue printing of tax maps or other plans: A2 Paper P30.00 A1 Paper P50.00 (l) Research Fee P25.00 SECTION 24. Local Registry Fees. Local Civil Registry there shall be collected the following fees for services rendered by the Local Civil Registrar of the City of Baguio: 1. Certified true copy, per page P20.00 2. Marriage application fee P50.00 3. Marriage license fee P10.00 4. Certification fee P10.00 5. Transfer permit fee P30.00 6. Marriage solemnization P20.00 7. Burial permit fee: a. digging (adult) P100.00 pantheon (adult) P150.00 b. digging/pantheon (child) P50.00 c. fee for exhumation of cadaver P150.00 d. fee for removal of cadaver P150.00 8. Per registration of legitimation P50.00 9. Per registration of adoption P50.00 10. Per registration of election & change of name P50.00 11. Per registration of an annulment of marriage P50.00 12. Per registration of divorce P50.00 13. Per registration of naturalization P100.00 14. Legal separation P50.00 15. Court decision or order to correct or change entries in any article of birth, marriage or death P50.00 16. Voluntary emancipation of minors P50.00 17. Repatriation or voluntary renunciation of citizenship P100.00 18. Court decisions on the recognition or acknowledgement of natural children or impugning or denying such recognition of acknowledgement P30.00 19. Juridical determination of paternity filiation P30.00 20. Aliases P50.00 21. Court decisions or orders on the custody or guardianship or adoption P30.00 22. Filing of supplemental birth certificate to furnish additional data P20.00 23. Late registration of births and deaths subject to the provisions of Sections 2 and 5 of PD No. 651, as amended by PD No. 766, dated August 8, 1975 Beyond 30 days but not exceeding 1 year P20.00 Beyond one (1) year P30.00 24. For registration of any other legal document P30.00 25. For registration of affidavit and oath of allegiance regarding wives and children of naturalized Filipino Citizens or election of citizenship P100.00 26. Foundling Fee P200.00 27. Family Planning Fee P20.00 28. Pre-marriage fee P20.00 29. Lost of Certificate of Attendance (Pre-marriage) P25.00 SECTION 25. Police Clearance Fees . Imposition of fees There shall be collected the following fees for the issuance of police clearances per copy, in the City of Baguio: TAacHE (a) For employment, scholarship, study grants or others not hereunder specified P15.00 (b) For certified copy of an accident report P20.00 (c) For operation of a business P20.00 (d) For firearms permit application P100.00 (e) For change of name P100.00 (f) For application for Filipino Citizenship P300.00 (g) For passport or visa application P100.00 SECTION 26. Fees for Certifications or Documents Issued . The amount of fees paid, the official receipt under which the same was collected and the date thereof shall be written on the lower left hand margin of the certificate or document issued. SECTION 27. Medical Examination Fees . A. Laboratory Services: A. Laboratory Services: 1. Hematology a) Complete Blood Count P40.00 b) Bleeding time/clotting time P15.00 c) Erythrocyte Sedimentation Rate (ESR) P35.00 d) Hgb and RCT P35.00 e) Hematocrit only P25.00 f) Hemoglobin only P15.00 g) Malarial Smear P25.00 h) Platelet count P25.00 i) WBC & Different Count P25.00 j) Red Blood Cell count P10.00 k) Hb RBC P20.00 l) Reticulocyte P25.00 m) Prothrombin P25.00 n) Clot Retraction P25.00 2. Serology a) VDRL P70.00 b) Widal Test P70.00 c) Blood Typing P25.00 d) Kahn P70.00 e) Cross matching P70.00 3. Blood Chemistry a) Glucose P60.00 b) BUN P60.00 c) Cholesterol P60.00 d) Creatinine P60.00 e) SGOT P60.00 f) SGPT P50.00 g) Uric Acid P50.00 h) Amylase P50.00 i) Bilirubin P50.00 j) Icterus Index P50.00 k) Sugar P50.00 4. Clinical Microscopy a) Routine Urinalysis P20.00 b) Chemical Examination - Albumin P10.00 - sugar P10.00 c) Seminal fluid examination P40.00 d) Pregnancy Test P70.00 e) Gravindex P50.00 f) Sperm Count P50.00 5. Parasitology a) Routine Stool Examination P20.00 b) Occult Blood P20.00 6. Cytology a) Papanicolao Stain P35.00 7. Bacteriology a) KOH Skin scrapings P70.00 b) Gram's staining P25.00 c) AFB staining P25.00 d) Culture P70.00 e) Culture & Sensitivity P100.00 f) Rectal swab P10.00 g) GC smear & Staining P10.00 h) GC smear & staining for Hospitality Girls P5.00 i) Smear, Vig., reth P25.00 j) Fungus P25.00 k) Hansen's (Bacillus) P25.00 l) Smear for Diphteria or other organisms P10.00 m) GC Culture P20.00 n) water analysis P50.00 o) Chlorine P5.00 p) Chemical P25.00 q) Bacteriological examination of dairy products, cooked foods, bakery products P30.00 r) pap smear P20.00 s) HIV test P120.00 B. Radiology Services: 1. X-ray (14 x 17) Film P80.00 2. Fluorography P20.00 C. Social Hygiene Services: 1. Health certificates-Blue P10.00 D. Sanitary Fees 1. Health certificate card P10.00 2. Certification of Pest Control fee P25.00 Sanitary inspection fee for application to engage in business: With capitalization of P1,000.00 and below P50.00 With capitalization of P1,001.00 to P10,000.00 P75.00 With capitalization of P10,000.00 and above P100.00 Sanitary inspection fee for construction and repair of buildings and other structures: For a building/structure costing P5,000.00 and below P10.00 For each succeeding P1,000.00 or fraction thereof P2.00 For repairs costing P5,000.00 and below P15.00 For each succeeding P1,000.00 or fraction thereof P2.00 Training fees from Health Personnel Trainees and/or Nurse affiliates in the Baguio Health Department: (1) Medical Technology Interns P60.00/head/month for 6 months (2) Nurses P60.00/student for 50-80 hours P40.00/student for 30-40 hours P30.00/student for 10-20 hours P20.00/student for 1-9 hours (3) Midwives P40.00/student (4) Nutritionists P10.00/student for 288 hours This fees herein collected shall accrue to a TRAINING FUND to finance exclusively the purchase of supplies and materials, etc. SECTION 28. Fees for Inspection and Testing of Electrical Installations . A. Inspection: 1. Electric wiring installation or part thereof, such inspection trip P12.00 2. Local lighting and/or power supply system P15.00 3. Meager test, per circuit P60.00 B. Additional fee for each of the following: 1. For each light, switch or convenience outlet P2.00 2. For each remote switch, time or photo control P1.50 3. For each special purpose outlet of 20 amperes capacity or more P3.50 4. For each remote control master switch P1.50 5. For each electrical switchboard panel or section P10.00 6. For each dynamo switchboard panel P10.00 7. Motors: a. For each motor and controlling apparatus of 1/4 H.P. or less P3.00 b. For each motor and controlling apparatus of 1/4 H.P. but not more than 1 H.P. P5.00 c. For each motor and controlling apparatus of 1 H.P. but not more than 5 H.P. P10.00 d. For each motor and controlling apparatus of 5 H.P. but not more than 20 H.P. P20.00 e. For each motor and controlling apparatus of 20 H.P. but not more than 100 H.P. P25.00 f. For each motor and controlling apparatus above 100 H.P. rating P30.00 8. Generators (AC or DC) a. For each generator 1KVA or less P20.00 b. For each generator above 1 KVA, but not more than 5 KVA P15.00 c. For each generator above 5 KVA, but not more than 20 KVA P20.00 d. For each generator above 20 KVA, but not more than 100 KVA P30.00 e. For each generator above 100 KVA P50.00 9. For each union, separation or change of location of entrance or meter P5.00 10. For each flusher P7.00 11. For each neon unit P5.00 12. For each neon transformer P7.00 13. Fans, blowers and exhaust fans: a. For each desk, floor or pedestal fan P5.00 b. For each ceiling or wall fan P8.00 c. Blowers and exhausters P5.00 14. For each X-ray machine: a. of 5 KVA or less P20.00 b. Above 5 KVA P40.00 15. Electric welders: a. Transformer type, not more than 10 KVA P30.00 b. Transformer type, above 10 KVA P50.00 c. Motor generator type shall be charged in accordance to the fees prescribed in subsections 10 (b) and 15 (b) of this Section 16. Electric heaters, stoves, furnaces, ovens, and ranges for each KW or fraction thereof P10.00 17. Hair curling apparatus: a. Per stand P10.00 b. Additional fee for each heater outlet P5.00 18. Hair Dryers: a. Portable hair dryer P5.00 b. Hair dryer with stand P10.00 19. Transformers: a. When used in connection with household appliances P5.00 b. When used in connection with equipment for commercial or industrial purposes: 1. For capacity up to 5 KVA P10.00 2. For capacity above 5 KVA P10.00 c. Substations and power transformer: 1. For each transformer, 1 KVA or fraction thereof P10.00 2. Each additional KVA indicated KVA rating, but not exceeding P1,000.00 total amount charge in any case P2.00 20. Fire alarm station P15.00 a. Additional fee for each station P5.00 21. Spotlight or floodlight, 500 watts or more P7.00 22. Mercury ballast P6.00 23. Fault detecting system P15.00 24. Motion pictures projectors: a. Professional type (35 mm or 70 mm) P60.00 b. Non-professional type P30.00 25. Other electrical apparatus or appliances not otherwise provided for in this section P5.00 26. For the issuance or cancellation of an electrical wiring permit P5.00 27. For each true copy and certification of electrical certificates P5.00 28. For review of plans, per copy of plan on 20" x 30" paper P30.00 Rules and Regulations for Electrical Installations: 1. No person shall erect, install or alter or cause to be erected or altered or installed any light, power, telegraph, telephone or other electrical system or line, or any interior electrical wires or other apparatus and exterior electrical wires, poles and line without permit from the City Electrician or Equivalent. Additional loading of wires covered by approved permit likewise requires the approval of the City Electrician or Equivalent. 2. Application for the permit shall be filed by the contractor who must be a Registered electrical contractor. The Permit issued shall be posted in a conspicuous place in the work premises. 3. Contracts for electrical installations awarded to private contractors whether in public or private buildings occupied by government officers shall be subject to the payment of the regular inspection fees provided for in this Section. IDaEHC 4. No person unless granted a permit as required under the provisions of this Ordinance shall be allowed to install or alter any electric wire or apparatus to any building or edifice in the City. 5. No person shall maintain or use or cause any electrical current to be connected with any wire or electric apparatus which has not been inspected and certified by the City Electrician or Equivalent. 6. The fees for electrical installation shall be paid to the City Treasurer upon application for a permit therefor. 7. The contractor and/or the owner of the house or building shall apply for inspection and approval of new interior or exterior electrical installations, repair or alteration as soon as the work is completed before the use of said installation. If the work is in conformity with the requirement, the City Electrician or Equivalent shall issue a certificate of approval but if the work is found not in conformity with the requirements of the law or ordinance or with the conditions set forth in the permit, the City Electrician or Equivalent shall forthwith cancel the permit and the fees paid thereon shall be forfeited. 8. No interior electrical installations, repair, alteration or concealed or enclosed electrical installations shall be covered or used without prior inspection and approval by the City Electrician or Equivalent. 9. Any electrical installation installed without a permit from the City Electrician or Equivalent shall be penalized with a fine of TWENTY PESOS (P20.00) per day of use of the installation, after notice thereof shall have been given the owner or contractor. 10. Temporary current connection permit shall be issued for construction purpose for a period of six (6) months only and the regular fees provided for in this Chapter, shall be charged and collected. ASTcaE 11. In case of condemned installations, if the owner of the building or user fails to repair or remove the condemned installation, the electrical wires, poles or fittings and other appliances and apparatus within 5 days after notice, the City Electrician or Equivalent shall immediately disconnect the electric services. Applicability Clause The functions of the City Electrician or Equivalent and all other matters relating to the installation and inspection of electrical installation and testing shall be done in accordance with the pertinent provisions of the existing laws and ordinances and the rules and regulations of the Philippine Electrical Code. Penalty 1. Any person or persons who shall be found guilty of violating any provisions of this ordinance, not herein covered by any specific penalty or who shall otherwise violate the rules and regulations promulgated under authority of this Ordinance, shall be penalized with a fine of not more than TWO HUNDRED PESOS (P200.00) or imprisonment of not more than six (6) months at the discretion of the Court, for the first offense, and for the second offense, both such fine of not more than TWO HUNDRED PESOS (P200.00) and an imprisonment of not more than six (6) months at the discretion of the court. In the case of a firm, co-partnership, corporation or association, the manager, administrator or person who is in-charge of the management or administration of the business shall be held personally liable for the violation hereof. 2. A surcharge of twenty-five per centum (25%) of the original amount due shall be charged against the owner, agent, company or person in-charge of the establishment, for late payment. SECTION 29. Plumbing Permits and Inspection Fees . There shall be paid to the City Treasury the following fees for plumbing installation before such installation is made, to wit: a. For one (1) unit composed of one (1) water closet, two (2) floor drains, one (1) lavatory, one (1) sink with ordinary trap, three (3) faucets, one (1) shower head, and one (1) water meter P30.00 b. For every fixture in excess of the unit mentioned in above. 1. For one (1) water closet P8.00 2. For one (1) floor drain 4.00 3. For one (1) lavatory 8.00 4. For one (1) sink 4.00 5. For one (1) faucet 2.00 6. For one (1) shower head 2.00 7. For one (1) slop sink 8.00 8. For one (1) urinal 8.00 9. For one (1) bath tub 12.00 10. For one (1) grease trap 8.00 11. For one (1) garage trap 4.00 12. For one (1) biddet 8.00 13. For one (1) dental cuspidor 4.00 14. For one (1) gas heater 8.00 15. For one (1) water boiler 8.00 16. For one (1) electric heater 8.00 17. For one (1) filter 2.00 18. For one (1) drinking fountain 4.00 19. For one (1) air conditioning unit water cooled 50.00 20. For one (1) swimming pool 30.00 21. For one (1) laundry tub with faucet 8.00 22. For one (1) bar of soda fountain sink 8.00 23. For one (1) sterilizer 4.00 24. For one (1) water meter 3.00 25. For repairs of existing legal installation 15.00 26. Sump tank 40.00 27. Elevated tank 40.00 28. Catch basin 10.00 29. Water closet bidet 10.00 30. Improvised urinal 8.00 c. For inspection of every plumbing installation made by plumbing inspector, to be paid by the licensed Master Plumber performing the installation: 1. For every preliminary inspection before issuance of the plumbing permit P12.00 2. For every water test 15.00 3. For every connection to new or old sewer 15.00 4. For every inspection of connection of a single fixture to the existing installation 4.00 5. For every additional inspection of connection of fixture of any kind 2.00 6. For every final inspection, special verification miscellaneous 12.00 CScTED 7. For every final inspection 12.00 8. For every inspection of septic tank 12.00 9. For every inspection of water services connection to an air conditioning system 30.00 10. For every inspection of drainage of an air conditioning system 12.00 d. Plumbing inspection fees for the application of business permits, new renewal 30.00 A penalty of fifty per centum (50%) of the sum of the permit and inspection fees due and collectible shall be imposed upon any master plumber for every installation, repair or alteration made by him without first securing the necessary permit therefor. CHAPTER VII Charges for City Operations SECTION 30. Sewerage Fees. (Deleted to be the subject of a separate ordinance.) SECTION 31. Other Sewerage Fees and Charges . (Deleted to be the subject of a separate ordinance.) SECTION 32. Garbage Fees. There shall be collected from owners of commercial establishments, residential houses and other establishments, a monthly garbage fee as per the following schedule: 1. Hospitals, funeral parlors and theaters P200.00 2. Dormitories/lodging houses 150.00 3. Private schools, colleges and universities 250.00 4. Vocational schools/review centers 100.00 5. Boarding houses 50.00 6. Banks, drugstores, medical or dental clinics, bazars, bakeries, hardwares, auto supplies and appliance stores 100.00 7. Night clubs, disco houses, cocktail lounges, beer gardens, bars and the like conducted with restaurants or food served to their costumers 100.00 8. Liquor store with pulutan 75.00 9. Restaurants: With sitting capacity of less than 50 costumers 125.00 With sitting capacity of 50 to 100 costumers 50.00 With sitting capacity to more than 100 costumers 200.00 10. Carinderias, eateries and refreshment parlors 50.00 11. Hotels, hostels, motels, inns or condominiums: With less than 50 accommodations 100.00 50 to 100 accommodations 150.00 Over 100 accommodations 200.00 NOTE: There is a separate charge of an amount equivalent to Twenty-Five per centum (25%) of whatever the main business is paying if another line of business is conducted within the same location. EDCcaS 12. Private residence/houses 10.00 13. Apartment houses: With less than three (3) apartments 30.00 With more than three (3) apartments 75.00 14. Bus terminals 100.00 15. Grocery stores, beauty parlors, offices, radio stations and other establishments not mentioned herein 30.00 The City Treasurer may deputize the Barangay Treasurers to collect from private residences/households and apartment houses the garbage fees herein imposed. The barangay shall be entitled to twenty per centum (20%) of the collection to be credited to their accounts to the City Treasury. SECTION 33. Parking Fees. There shall be collected the following parking fees for each motor vehicle parked in parking lots maintained and/or operated by the City Government except those which are covered by separate Contracts or Memoranda of Agreement: (a) (1) Trucks and buses P5.00 for the first hour or fraction thereof and P2.00 for each additional hour or fraction thereof; (2) Pick-ups Jeeps, P5.00 for the first hour cars, other motor or fraction thereof and vehicles P2.00 for each additional hour or fraction thereof. (b) An overnight parking fee shall be charged for parking in the parking areas maintained and/or operated by the city, or on city and national roads maintained by the city at any time between 8:00 o'clock P.M. and 7:00 o'clock A.M. the following morning, as follows: (1) Trucks and buses P15.00 each (2) Cars, Jeeps, Jitneys and other motor vehicles 10.00 each Parking for using streets, sidewalk or public place or in front of their houses and place of business as a private garage or parking space: a) For cars or jeepneys, per quarter P200.00 b) For buses or trucks, per quarter 300.00 c) For container vans/trailers per day or fraction thereof 15.00 The fees imposed in this section shall be paid to the City Treasurer of Baguio City or his duly authorized representative in the manner indicated below: (a) The fee for the first hour shall be collected immediately upon the entry of the motor vehicle into the parking area. (b) The additional fee, if any, shall be collected before the motor vehicle is allowed to leave the parking lots. (c) The officials of the barangay where the city and national roads maintained by the city are situated and where motor vehicles are parked overnight shall assist the city in the enforcement of this section. The proceeds of the overnight parking fee collections shall be shared between the city and the barangay situs of roads used as follows: (1) Fifty percent (50%) to the city; and ISHaCD (2) Fifty percent (50%) to the barangay : Provided however, that the parking fees for all barangay roads shall be the sole responsibility of the barangays . Administrative Provisions: (a) All vehicles entering the parking lot area shall be recorded in the abstract of collections of the assigned collector, together with their corresponding plate numbers, time of arrival and departure, for the purpose of inspection any time by the City Treasurer or his assigned deputies. (b) Collectors assigned in the morning in any parking lot shall not leave the area unless properly relieved by the collector in the afternoon shift. Any collector who, in one way or another, does not comply with the above mentioned provisions, shall be liable to disciplinary action by the City Treasurer. SECTION 34. Slaughter and Corral Fees/Impounding and Vaccination Fees . (a) Permit fee to slaughter Before any animal is slaughtered at the slaughter house, a permit therefor shall be secured from the City Veterinarian who will determine whether the animal or fowl is fit for human consumption. The City Treasurer or his authorized deputies shall collect the fees, as follows: a. Permit fee For cattle P7.50/cattle For hogs P5.00/hog For goats and others P3.00 For fowls P0.50 b. Ante-mortem inspection fee For cattle P5.00/head For hog P3.00/head c. Post-mortem inspection fee Hogs for: Lechon P10.00/head Fattener P20.00/head Sows and boars P60.00/head Cattle P50.00/head d. Corral fee For cattle P5.00/day For hog P2.00/day For goats, sheeps and others P1.00/day e. Market Arrival Fee Carcasses from other NMIC accredited Slaughterhouse For hog P10.00/head For cattle P20.00/head f. Slaughter fee For Hog P20.00/head For cattle P30.00/head For goats and others P10.00/head g. Arrivals Cattles P3.00/head Hogs P2.00/head Goats, etc. P1.00/head Chicken P0.20/head h. Dog vaccination fee for anti-rabies immunization If dog is immunized at the City Veterinary Office 50.00 If it is home service 80.00 Provided that if there are more than One (1) Dog, the fee for the other dogs shall be 50% of the fee for the first dog. i. Veterinary Health inspection fee of riding horses pursuant to city Ordinance No. 223 dated August 18, 1955 10.00/horse j. Veterinary Health Certificates 5.00 SECTION 35. Meat Delivery Fee. The following fees are hereby imposed for the delivery and/or transport of carcasses of hogs, large cattles, etc. from the City Abbatoir to the city market: Large cattles (cows, carabaos, horses) 7.50/head Hogs 5.00/head Goats 2.00/head Chicken .50/head all others .50/head SECTION 36. Meat Sold in the City Market. As a measure to safeguard the health of the people of the city, only meat slaughtered in the city abbatoir shall be sold in the City Market. Meat originating from other NMIC accredited slaughterhouses may be allowed to be sold in the city market after the same shall have been duly inspected by the meat inspectors of the city to be fit for human consumption and the inspection fees therefor paid. SECTION 37. Lot/Building Rentals on City-Owned/Administered Properties . 1. Rates of rentals of City lots. The rates of rentals of city-owned lots leased or to be leased to any private individual, entity or company shall be as follows: a. All lots situated along Kayang Street shall be leased at the rate of seventy-five (P0.75) centavos per square meter/day; b. All lots fronting second Kayang Street shall be leased at the rate of seventy-five (P0.75) centavos per square meter/day; c. All lots fronting Hilltop Road including Tinapa Section shall be leased at the rate of seventy-five (P0.75) centavos per square meter/day; d. All lots along Magsaysay Avenue shall be leased at the rate of seventy-five (0.75) centavos per square meter/day, including those lots fronting the Esso Gasoline Station and along Bonifacio St.; and TEHIaD e. All lots along Rajah Soliman and Lapu-lapu Streets and surrounding areas shall be leased at the rate of seventy-five (P0.75) centavos per square meter/day. All other lots owned by the City of Baguio not specified above shall be leased at the following rates, to wit: a. If used for commercial purposes, fifty centavos (P0.50) per square meter per day; and b. If used for residential purposes, fifty centavos (P0.50) per square meter per day. PROVIDED, HOWEVER, that if the lot is used both for commercial and residential purposes, the rate for commercial purposes above provided shall be charged: PROVIDED, FURTHER, that in case of extraordinary inflation, the City Government may correspondingly increase the rate of the rentals fixed in this section and in the next succeeding section, based on the rate of inflation as determined by the Bangko Sentral ng Pilipinas. 2. Rate of Rentals for lots being administered by the City of Baguio. Lots being administered by the City of Baguio shall be leased at the following rates, to wit: a. For commercial purposes sixty centavos (P0.60) per square meter per day; b. For residential purposes fifty centavos (P0.50) per square meter per day; PROVIDED, HOWEVER, that if the lot is used both for commercial and residential purposes, the rate for commercial purposes as above provided shall be charged. 3. Periods of lease a. Contracts of lease entered into with the City over lots owned by the City under the provisions of this Ordinance shall have a term of fifteen (15) years renewable for a like period at the option of both parties. b. Contracts of lease entered into with the City over lots administered by the City government but owned by other entities under the provisions of this Ordinance shall not be longer than one (1) year renewable for a like period at the option of both parties. 4. The terms and conditions embodied in existing contracts or the last expired contracts favorable to the City not provided for herein are hereby incorporated as part hereof and shall be included in the new contract to be executed under the provisions of this Ordinance. 5. Transfers of leasehold rights. Transfers of leasehold rights shall be subject to the following guidelines: a. The transferees are qualified and all the corresponding transferor's/transferee's fees for each and every transfer made are fully paid; DETACa b. All arrears in rentals and taxes on real estate lots or buildings are fully paid. Certifications of non-delinquency issued by the City Treasurer shall be submitted before a new contract is executed; c. That no transfer of rights over the building, the lot or any encumbrances on the building shall be made without the prior written and formal consent of the Sangguniang Panlungsod and any violation hereof shall be cause for automatic cancellation of the contracts; d. That the occupancy or possession of the leased premises by another person aside from the lessee or the latter's immediate relatives for at least sixty (60) days shall be prima facie evidence of violation of this Ordinance. 6. The lessee shall not sublease the lot without the prior written consent of the Sangguniang Panlungsod. 7. Lot rentals as specified in this Ordinance shall be payable monthly within the first ten (10) days of each calendar month. Failure to pay the lot rentals provided in this section within the time required shall be imposed a surcharge of twenty-five percent (25%) on the unpaid rentals and an interest of two percent (2%) per month until fully paid. It shall also be a sufficient ground for the termination of the lease contract. SECTION 38. Transfer Fees on the Transfer of Certain Awards, Rights and/or Privileges . 1. Transfer fees shall be charged from each of the transferor and transferee of the award, rights and/or privileges hereunder enumerated in the amounts indicated, as follows: On Lot Awards and Leasehold Rights: 1. Baguio Workingmen's Village (with existing improvements of buildings properly declared for taxation purposes and whatever rights over MSA application) P1,000.00 2. Q.M. Subdivision (with improvements consisting of a building under Ordinance as amended or without building but including all other improvements) 1,000.00 3. Sanitary Camp (with or without building but including all other improvements) 1,000.00 4. Below Camp Allen Site (lease rights with or without building not including all other improvements) 1,000.00 5. Along Kayang Street including interior streets excluding Summit Development Area With building 1,000.00 Without building 800.00 6. Lots under lease awards Block 3 Hilltop 1,000.00 7. Hilltop area from Estigoy Building (lot 1 to lot 19 along left side Block 1) 1,000.00 8. Lease rights along Magsaysay Avenue from Agayo building to Baguio Women's Vocational School (Jularbal Place) 1,500.00 9. Store spaces along Magsaysay Ave. from Dimalanta Grocery to Tayao Grocery (Magsaysay Mkt Bldg. Store areas approximately 3 x 5 meters) 1,000.00 10. Office spaces per room along Magsaysay Market building 1,000.00 11. Along right side Magsaysay Ave. from Lot 1 Aurora Singiten Bldg. to Shell Station (near BCU) 2,000.00 12. All leasehold rights embraced within the area of Rajah Soliman Interior, Kalantiao Street, Rajah Matanda Dagohoy Street up to Garden Theater 1,500.00 13. All other transfer of lease rights not embraced herein above shall be subject to the approval of the Sangguniang Panlungsod and transfer fee to be fixed by said body Leasehold Rights on Stalls/Booths/Puestos 1. Meat Section P1,500.00 2. Entrails & Fish Section 1,500.00 3. Dry Goods Section 1,500.00 4. Grocery Section 1,500.00 5. Vegetable Section 1,500.00 6. Hangar Bldg., all Stalls 1,500.00 7. Carinderia Section 1,500.00 8. Shoe Section 1,500.00 9. Caldero Section 1,500.00 10. Chicken Section 1,500.00 11. Fish Section 1,500.00 12. Curio Section 1,500.00 13. Rice Section 1,500.00 14. Flower Section 1,500.00 15. Newstand Section 500.00 16. Bagoong/Pottery Section 500.00 17. Tobacco Section 500.00 18. Puestos surrounding Hangar Building 500.00 (From Hilltop Road to chucheria section, chicken section, then to Chucheria section near Rice Section up to Hotcake Section back to Hilltop Road, including the tinapa section along Hilltop down to Magsaysay Avenue) 19. Puestos below Market Superintendent's Office 1,000.00 20. All other puestos inside Market Compound not embraced within the location or in boundaries to reference above 500.00 2. The application for the transfer of the awards, rights and/or privileges mentioned in sub-section 1 hereof shall be accompanied by a certification on the payment of the corresponding transfer fees with the City Treasurer before the same can be acted upon. TaDCEc 3. No provision of this Ordinance shall be construed as authorizing the transfer of any award, right and/or privilege to any person who is not qualified to such award and/or the enjoyment of such right and/or privilege under existing laws, rules and regulations. 4. All leasehold rights and market puesto abandoned, cancelled for any other cause, declared vacant shall be awarded only through the process provided for in this Ordinance: Provided, that the new awardees will not be charged the fee contemplated in this Ordinance. 5. This shall not apply to voluntary transfer from ascendants to descendants, or vice versa, within the first hereditary succession to favor of forced heirs. SECTION 39. Rental of Cemetery Lots. There shall be collected the following fees for the use of cemetery lots in the City Cemetery: (1) Rental for a lease of five years a. Circle areas, 1 x 2 meters P75.00 per lot b. Other places, 1 x 2 meters 50.00 per lot (2) Renewal of the lease, the fee shall be doubled (3) Concrete Niche P500.00/unit CHAPTER VIII Collection of Taxes and Civil Remedies SECTION 40. Tax Periods, Tax Computations and Manner of Payment. Unless otherwise provided in this Ordinance, the term of all taxes, fees and charges shall be the calendar year. Such taxes, fees and charges may however be paid in quarterly installments at the option of the taxpayer. All temporary and/or permanent closure or suspension of any line of business activity as appearing in the permit, must be communicated in writing to the Office of the City Treasurer at the time of its closure or suspension, otherwise, its declaration of closure/suspension during the time of the payment of taxes and renewal of business permits shall not be honored by the City Treasurer for purposes of the computation of taxes. SECTION 41. Accrual of Tax. Unless otherwise provided in this Ordinance, all taxes, fees and charges shall accrue on the first (1st) day of January of each year. However, new taxes, fees or charges, or changes in the rate thereof, shall accrue on the first (1st) day of the quarter next following the effectivity of the ordinance imposing such new levies or rates. SECTION 42. Time of Payment. Unless otherwise provided in this Ordinance, all taxes, fees and charges shall be paid within the first (1st) twenty (20) days of January or of each subsequent quarter, as the case may be. The Sangguniang Panlungsod may, for justifiable reason or cause like floods, fires, typhoons and other natural calamities, extend the time for payment of such taxes, fees or charges without surcharges or penalties, but only for a period not exceeding six (6) months. SECTION 43. Surcharges and Penalties on Unpaid Taxes, Fees or Charges . Unless otherwise provided in this Ordinance, failure to pay the tax, fee or charge within the time required shall subject the taxpayer to a surcharge of twenty-five percent (25%) of the amount of taxes, fees or charge due, plus an interest upon the unpaid amount at the rate not exceeding two percent (2%) per month on the unpaid taxes, fees charges including surcharges, until such amount is fully paid but in no case shall the total interest on the unpaid amount or portion thereof exceed thirty six (36) months. cDEHIC SECTION 44. Interest on Other Unpaid Revenues. Except for voluntary contributions or donations or any amount of other revenues due the City of Baguio if not paid on the date fixed in this Ordinance, or in the contract, expressed or implied, or upon the occurrence of the event which has given time to its collection there shall be collected as part of that amount an interest thereon at the rate not exceeding 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 portion thereof exceed thirty six (36) months. SECTION 45. Collection of Local Revenue by City Treasurer. All taxes, fees and charges shall be collected by the City Treasurer, or his duly authorized deputies. The City Treasurer may designate Barangay Treasurers as his deputies to collect taxes, fees and charges in their respective Barangay. SECTION 46. Examination of Books of Accounts and Pertinent Records of Businessmen . 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 association subject to taxes, fees and charges in order to ascertain, assess and collect the true and correct amount of the tax, fee or charge. Such examination shall be made during regular business hours, only once for every period, and shall be certified to by the examining official. The certificate shall be made of record in the books of accounts of the taxpayer examined. In case the examination herein authorized is made by duly authorized deputies of the City Treasurer, the written authority of the deputies 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. For this purpose, the records of the revenue district office of the Bureau of Internal Revenue shall be made available to the City Treasurer, his deputy or duly authorized representative. CDHaET For informative data and ready reference, the City Treasurer is hereby authorized to require businessmen in appropriate cases to file a duly sworn quarterly return of gross sales or receipts during each quarter of any current calendar year to be submitted on or before the 20th day of the month next following the quarter. For failure to comply with the requirement, the City Treasurer may refuse to renew the permits of the business establishment concerned. When there is reason to believe that the returns or books of accounts or other records do not correctly reflect the true sales or receipts during the period covered thereby, the City Treasurer, after taking into account the sales, receipts or other tax bases of other persons engaged in similar business under similar situations or circumstances after considering other relevant information or records, may prescribe a minimum amount of such gross receipts, sales, or tax base, and such amount so prescribed shall be prima facie correct for purposes of determining the correct tax, fee and charges due each businessman. SECTION 47. Lien. All taxes, fees, charges and other revenues due the City of Baguio constitute a lien superior to all liens, charges or encumbrances in favor of any person. SECTION 48. Civil Remedies. To enforce payment of delinquent taxes, the City Government of Baguio shall avail of collection remedies of distraint and levy of personal or real property or legal action, or both. (a) The remedy by distraint of personal property shall proceed as follows: 1. Upon failure of the persons owing any local tax to pay the same at the time required, the City Treasurer or his deputy shall, upon written notice, seize or confiscate any personal property belonging to that person or any personal property subject to the tax lien in sufficient quantity to satisfy the tax, fee, or charge in question, together with any increment thereto incident to delinquency and any expenses of seizure. In this 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 amounts of the tax, fee, or charges and penalty due. This shall serve as sufficient warrant for the distraint of personal property aforementioned, subject to the taxpayer's right to claim exemption under the provisions of existing laws. Distrained personal property shall be sold at public auction in the manner herein provided. 2. Accounting of distrained goods. The officer executing the distraint shall account for goods or effects distrained, a copy of which shall be left either with the owner or person from whom or from whose possession the goods or effects were taken or at the dwelling or place of business of that person and with someone of suitable age and discretion, to which list shall be added a statement of the sum demanded and a note of the time and place of sale. TaCEHA 3. Publication. The officer shall forthwith cause a notification to be exhibited in not less than two public places in the territory of the City of Baguio specifying the time and place of sale and the article distrained. The time of sale shall not be less than 20 days after notice to the owner or possessor of the property as above specified and the publication or posting of the notice. 4. Release of distrained property upon payment of the delinquent tax, fee or charge to sales. If at any time prior to the consummation of the sale, all proper charges are paid to the officer conducting the sale, the goods or effects distrained shall be restored to the owner. 5. Procedure of sale. At the time and place fixed in the notice, the officer 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 and the Sangguniang Panlungsod. Should the property 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 local government for the amount of the assessment made thereon by the Committee on Appraisal and to the extent of the same amount, the tax delinquencies shall be cancelled. Said Committee on Appraisal for which the Secretary of Finance shall promulgate rules and regulations of procedure is hereby created and shall be composed of the City Assessor as chairman with the City Auditor and the City Engineer as members. 6. Disposition of proceeds. The proceeds of the sale shall be applied to satisfy the tax, together with the increments thereto incident to delinquency, and the expenses of the distraint and sale. Any residue over and above what is required to pay the entire claim shall be returned to the owner of the property sold. The expenses of the seizure and sale shall embrace only the actual expenses of seizure and sale and the preservation of the property pending the sale and no charge shall be imposed for the services of the officer conducting the sale. Where the proceeds of the sale are insufficient to satisfy the claim, other property may, in like manner, be distrained until the full amount due, including all expenses, is collected. acHTIC (b) The civil action for the collection of delinquent taxes, fees, charges and other impositions in this Ordinance shall be filed by the City Treasurer within the period allowed by law. SECTION 49. Power of the City Treasurer to Require Business Establishment to Issue Receipts in Evidence of Each Sale Made. Corollary to the general power vested in him by Section 25 (a) of the Revised Administrative Code to collect all taxes due the City of Baguio, the City Treasurer or his duly authorized deputies shall see to it that business establishment required by the National Internal Revenue Code as well as BIR regulations to issue receipts, sales invoices or other authorized forms as evidence of each sale made shall strictly comply with said requirement. For this purpose, the City Treasurer or his duly authorized deputies may inspect and investigate cash registers and/or receipts and invoices used. Willful neglect and repeated violations of this requirement, such as: non-issuance of receipts; issuance of unregistered or fake receipts and the like; the use of defective cash registers; or patent infringement of the law on the proper use of cash registers, shall subject the offender to the penalties provided for the violation of this Ordinance and the outright cancellation of the business permit issued to the business establishments concerned. TITLE 2 Community Tax CHAPTER IX SECTION 50. Community Tax. There is hereby imposed community tax on all persons, natural or juridical residing or whose principal offices are located in Baguio City. SECTION 51. Persons and Entities Liable for the Payment of Community Tax. A. INDIVIDUAL . Individuals liable to Community Tax. Every resident of Baguio 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, or who is engaged in business or occupation, or who owns real property with an aggregate assessed value 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 gross receipts or earnings regardless of whether from business, exercise of a profession, employment or from property which in no case shall exceed FIVE THOUSAND PESOS (P5,000.00). In the case of husband and wife, the additional tax herein imposed shall be based upon the total property owned by them and the total gross receipts or earnings derived by them. 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 Baguio City shall pay an annual community tax of FIVE HUNDRED PESOS (P500.00) and an annual additional tax, which in no case, shall exceed TEN THOUSAND PESOS (P10,000.00) in accordance with the following schedule: ScaCEH (1) For every FIVE THOUSAND PESOS (P5,000.00) worth of real property in the Philippines owned by it during the preceding year based on the valuation used for the payment of the real property tax under existing laws, found in the assessment rolls of the city where the real property is situated TWO PESOS (P2.00); and (2) For every FIVE THOUSAND PESOS (P5,000.00) of gross receipts or earnings derived by it from its business in the Philippines during the preceding year TWO PESOS (P2.00). The dividends received by a corporation from another corporation however shall, for the purpose of the additional tax, be considered as part of the gross receipts or earnings of said corporation. C. 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 may also be issued to any person or corporation not subject to the community tax upon payment of ONE PESO (P1.00). SECTION 52. Presentation of Community Certificate on Certain Occasions . A) When an individual subject to the community tax acknowledges any document before a Notary Public; takes the Oath of Office upon election or appointment to any position in the government service; receives any license, certificate, or permit from any public authority; pays any tax or fee; receives any money from any public fund; transacts their official business; or receives any salary or wage from any person or corporation, it shall be the duty of any person, officer, or corporation with whom such transaction is made or business done or from whom any salary or wage is received to require such individual to exhibit the community tax certificate. The presentation of community tax certificate shall not be required in connection with the registration of a voter. 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 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 the two preceding paragraphs shall be the one issued for the current year, except for the period from January until the fifteenth (15th) of April each year, in which case, the certificate issued for the preceding year shall suffice. SECTION 53. Exemptions. The following are exempt from the community tax: 1. Diplomats and consular representatives; 2. Transient visitors when their stay in the Philippines does not exceed three (3) months; and 3. Senior Citizens who are covered by exemptions as provided for by law. SECTION 54. Return to be Filed by Persons and Corporations Subject to the Additional Community Tax. Persons and corporations subject to the additional community tax shall, on or before the date on which payment of the said tax may be made without penalty, file in duplicate with the City Treasurer a return (BIR Form 921). The said return shall be under oath. TIEHDC A) RETURN TO BE FILED BY INDIVIDUALS . The return to be filed by persons subject to the additional tax shall contain the following: 1. Income derived from employment, from business, exercise of a profession or from property; and 2. Assessed value of the real property owned by the taxpayer during the preceding year. B) RETURN TO BE FILED BY CORPORATIONS AND PARTNERSHIPS . The return to be filed by corporations and partnerships subject to the: 1. The assessed value of the real property owned by the taxpayer during the preceding year; and 2. The amount of gross receipts or earnings derived by the taxpayer during the preceding calendar year from any business. The return for corporations and partnerships shall be filed by the president or manager thereof. HCSAIa SECTION 55. Place of Payment. Persons, natural or juridical, subject to the community tax residing in or whose principal office is located in Baguio City, shall pay the tax in Baguio City. SECTION 56. Time for Payment of the Community Tax. A) The Community Tax shall accrue on the first day of January each year which shall be paid not later than the last day of February of each year. If a person reaches the age of eighteen (18) years or otherwise loses the benefit of exemption on or before the last day of June, he shall be liable for the community tax on the day he reaches such age or upon the day the exemption ends. However, if a person reaches the age of eighteen (18) years or loses the benefit of exemption on or before the last day of March, he shall have twenty (20) days to pay the community tax without becoming delinquent. Persons who come to reside in the Philippines or reach the age of eighteen (18) years on or after the first 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. B) Corporations established and organized on or before the last day of June shall be liable for the community tax for that year. But corporations established and organized on or before the last day of March shall have twenty (20) days within which to pay the community tax for that year. ACcaET If the tax is not paid within the time prescribed above, there shall be added to the unpaid amount an interest of twenty four per cent (24%) per annum from the due date until it is paid. SECTION 57. Manner of Issuing Community Tax. A) The community tax (individual or corporation as the case may be) is a carbonless paper and shall be accomplished in triplicate. The issuing collector shall use ball pens for writing. Necessary care should be taken to have a clear impression on all the copies of the community tax. B) The issuance of the basic and additional community tax which is contained in the same form shall be made simultaneous for those who are liable for the additional community tax. SECTION 58. Printing of Community Tax Certificate and Distribution of Proceeds . The Community Tax certificate shall be acquired from the Bureau of Internal Revenue who has been mandated by law to cause the printing thereof distributing the same to the Local Government Units. SECTION 59. Penal Provision . Any person who falsifies or counterfeits a community tax certificate, or sells or uses a false or counterfeit certificate, or any dye for printing or making of said certificate, or who has in his possession any such false or counterfeit certificate for the purpose of using the same in the payment of revenue or in security any exemption or privilege conferred by law, or who procures the commission of any such offense by another, shall for each offense be penalized with a fine of not less than FIVE HUNDRED PESOS (P500.00) nor more than FIVE THOUSAND PESOS (P5,000.00), or imprisonment for a term of not less than two months nor more than five years, or both. TITLE 3 The Real Property Tax CHAPTER X General Provisions SECTION 60. Scope. This Title shall govern the administration, appraisal, assessment, levy and collection of the real property tax. SECTION 61. Fundamental Principles. The appraisal, assessment, levy and collection of the real property tax shall be guided by the following principles: (a) Real Property shall be appraised at its current and fair market values; (b) Real Property shall be classified for assessment purposes on the basis of its actual use; CaSAcH (c) Real Property shall be assessed on the basis of a uniform classification within each local government unit; (d) The appraisal, assessment, levy and collection of real property tax shall not be let to any private person; and (e) The appraisal and assessment of the real property shall be equitable. SECTION 62. Definitions. When used in this chapter: (a) "Acquisition Cost" for newly-acquired machinery not yet depreciated and appraised within the year of its purchase, refers to the actual cost of the machinery to its present owner, plus the cost of transportation, handling and installation at the present site. (b) "Actual Use" refers to the purpose for which the property is principally or predominantly utilized by the person in possession thereof. (c) "Ad Valorem Tax" is a levy on real property determined on the basis of a fixed proportion of the value of the property. (d) "Agricultural Land" is land devoted principally to the planting of trees, raising of crops, livestock and poultry, dairying, salt making, inland fishing and similar aquacultural activities, and other agricultural activities, and is not classified as mineral, timber, residential, commercial or industrial land. (e) "Appraisal" is the act or process of determining the value of property as of a specific date for a specific purpose. (f) "Assessment" is the act or process of determining the value of property, or proportion thereof subject to tax, including the discovery, listing, classification, and appraisal of properties. (g) "Assessment Level" is the percentage applied to the fair market value to determine the tax value of the property. (h) "Assessed Value" is the fair market value of the real property multiplied by the assessment level. It is synonymous to taxable value. (i) "Commercial Land" is land devoted principally for the object of profit or recreation and is not classified as agricultural, industrial, mineral, timber, or residential land. (j) "Depreciated Value" is the value remaining after deducting depreciation from the acquisition cost. (k) "Economic Life" is the estimated period over which it is anticipated that a machinery or equipment may be profitably utilized. (l) "Fair Market Value" is the practice at which a property may be sold by a seller who is not compelled to sell and bought by a buyer who is not compelled to buy. (m) "Improvement" is a valuable addition made to a 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 enhance its value, beauty or utility or to adapt it for new or further purposes. (n) "Industrial Land" is land devoted principally to industrial activity as capital investment and is not as agricultural, commercial, timber, mineral or residential land. (o) "Machinery" embraces 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 and 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, necessary to its manufacturing, mining, logging, commercial, industrial or agricultural purposes. (p) "Mineral Lands" are land in which minerals, metallic or non-metallic, exist in sufficient quantity or grade to justify the necessary expenditures to extract and utilize such materials. (q) "Reassessment" is the assigning of new assessed values to property, particularly real estate, as the result of a general, partial, or individual reappraisal of the property. (r) "Remaining Economic Life" is the period of time expressed in years from the date of appraisal to the date when the machinery becomes valueless. (s) "Remaining Value" is the value corresponding to the remaining life of the machinery. (t) "Replacement or Reproduction Cost" is 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 material. (u) "Residential Land" is land principally devoted to habitation. CHAPTER XI Appraisal and Assessment of Real Property SECTION 63. Appraisal of Real Property. All real property, whether taxable or exempt, shall be appraised at the current and fair market value prevailing in the City of Baguio. SECTION 64. 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 therein, in the City of Baguio, or their duly authorized representative, 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 value of the real property, as determined by the declarant. Such declaration shall contain a description of the property in sufficient detail to enable the City Assessor or his deputy to identify the same for assessment purposes. The sworn declaration of real property herein shall be filed with the City Assessor once every three (3) years within the period from January first (1st) to June thirtieth (30th) commencing with the calendar year 1997. CcSTHI SECTION 65. Duty of Person Acquiring Real Property Tax or Making Improvement Thereon . It shall also be the duty of any person, or his authorized representatives, acquiring at any time real property or making any improvement on 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 of occupancy of the improvement, whichever comes earlier. SECTION 66. Declaration of the Real Property by the Assessor . When any person, natural or juridical, by whom real property is required to be declared under Section 64 hereof, 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, if known, or against an unknown owner, as the case may be, and shall assess the property for taxation in accordance with the provision of this chapter. No oath shall be required of a declaration thus made by the City Assessor. SECTION 67. Listing of Real Property in the Assessment Rolls . (a) There shall be prepared and maintained by the City Assessor an assessment roll wherein shall be listed all real property, whether taxable or exempt, located within the territorial jurisdiction of the City of Baguio. Real property shall be listed, valued and assessed in the name of the owner or administrator, or anyone having legal interest in the property. DEIHAa (b) The undivided property of the deceased person may be listed, valued and assessed in the name of the estate or of the heirs and devisees without designating them individually; and undivided real property other than that owned by the deceased may be listed, valued and assessed in the name of one or more co-owners: Provided, however, that such heir, devisee, or co-owner shall be liable severally and proportionately for all obligations imposed by this Chapter and the payment of the real property tax with respect to their undivided property. (c) The real property of a corporation, partnership, or association shall be listed, valued and assessed in the same manner as that of an individual. (d) Real property owned by the Republic of the Philippines, its instrumentalities and political subdivisions, the use of which has been granted, for consideration or otherwise, to a taxable person, shall be listed, valued and assessed in the name of the possessor, grantee or of the public entity if such property has been acquired or held for resale or lease. SECTION 68. Proof of Exemption of Real Property from Taxation . Every person by or for whom real property is declared, who shall claim tax exemption for such property under this Chapter shall file with the City Assessor within thirty (30) days from the date of the declaration of real property sufficient documentary evidence in support of such claim including corporate charters, title of ownership, articles of incorporation, bylaws, contracts, affidavits, certifications and mortgage deeds, and similar documents. If the required evidence is not submitted within the period herein prescribed, the property shall be listed as taxable in the assessment roll. However, if the property shall be proven to be tax exempt, the same shall be dropped from the assessment roll. SECTION 69. Real Property Identification System. All declarations of real property made under the provisions of this Chapter shall be kept and filed under a uniform classification system to be established by the City Assessor. SECTION 70. Notification of Transfer of Real Property Ownership . 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. The notification shall include the mode of transfer, the description of property alienated, the name and address of the transferee. SECTION 71. Duty of Registrar of Deeds to Apprise Assessor of Real Property Listed in Registry . (a) To ascertain whether or not any real property entered in the Registry of Property has escaped discovery and listing for the purpose of taxation, the Registrar of Deeds shall prepare and submit to the City Assessor, within six (6) months from the date of effectivity of this Ordinance and every year thereafter, an abstract of his registry, which shall include brief but sufficient description of the real properties entered therein, their present owners, and the date of their most recent transfer or alienation accompanied by copies of corresponding deeds of sale, donation, or partition or other forms of alienation. (b) It shall also be the duty of the Registrar 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 a certificate to the effect that the real property subject of 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 Registrar of Deeds to refuse the registration of the document. DcHSEa SECTION 72. Duty of Official Issuing Building Permit or Certificate of Registration of Machinery to Transmit Copy to Assessor . Any public official or employee who may now or 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 in 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. SECTION 73. Duty of Geodetic Engineers to Furnish Copy of Plans to Assessor . It shall be the duty of all geodetic engineers, public or private, to furnish free of charge to the City Assessor with a white or blue print copy of each of all approved original or subdivision plans or maps of surveys executed by them within thirty (30) days from receipt of such plans from the Lands Management Services, the Land Registration Authority, or the Housing and Land Use Regulatory Board, as the case may be. SECTION 74. Preparation of Schedule of Fair Market Values . Before the general revision of property assessment is made pursuant to the provisions of this Chapter, there shall be a prepared schedule of fair market values by the City Assessor for the different classes of property situated in Baguio City for enactment into an ordinance by the Sangguniang Panlungsod. The schedule of fair market values shall be published in a newspaper of general circulation in the city and shall be posted in the city hall and in two other conspicuous public places therein. SECTION 75. Authority of Assessor to Take Evidence . For the purpose of obtaining information on which to base the market value 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 property, its ownership, amount, nature, and value. SECTION 76. Amendment of Schedule of Fair Market Values . The City Assessor may recommend to the Sangguniang Panlungsod amendments to correct errors in valuation in the schedule of fair market values. The Sanggunian shall, by ordinance, act upon the recommendation within ninety (90) days from receipt thereof. SECTION 77. Classes of Real Property for Assessment Purposes . For purposes of assessment, real property shall be classified as residential, agricultural, commercial, industrial, mineral, timber-land or special. SECTION 78. Special Classes of Real Property . All land, buildings, and other improvements thereon actually, directly and exclusively used for hospitals, cultural, or scientific purposes and those owned and used by local water districts, and government-owned or controlled corporations rendering essential public services in the supply and distribution of water and/or generation and transmission of electric power shall be classified as special. SECTION 79. Actual Use of Real Property as Basis for Assessment . Real Property shall be classified, valued and assessed on the basis of its actual use regardless of where located, whoever owns it, and whoever uses it. CTHaSD SECTION 80. Assessment Levels . The assessment levels to be applied to the fair market value of real property to determine its assessed value are hereby fixed in accordance with the provisions of Republic Act 7160 otherwise known as Local Government Code of 1991, as follows: (a) On Lands: Class Assessment Level Residential 12.0% Agricultural 35.0% Commercial 35.0% Industrial 35.0% Mineral 35.0% Timberland 15.0% (b) On Buildings and Other Structures: (1) Residential Fair Market Value Not Over Assessment Level Over P175,000.00 0% P175,001.00 300,000.00 10.0% 300,001.00 500,000.00 15.0% 500,001.00 750,000.00 20.0% 750,001.00 1,000,000.00 25.0% 1,000,001.00 2,000,000.00 30.0% 2,000,001.00 5,000,000.00 30.0% 5,000,001.00 10,000,000.00 35.0% -10,000,001.00 40.0% (2) Agricultural Fair Market Value Not Over Assessment Level Over P300,000.00 20.0% P300,001.00 500,000.00 25.0% 500,001.00 750,000.00 30.0% 750,001.00 1,000,000.00 35.0% 1,000,001.00 2,000,000.00 40.0% 2,000,001.00 45.0% (3) Commercial/Industrial Fair Market Value Not Over Assessment Level Over P300,000.00 20.0% P300,001.00 500,000.00 22.5% 500,001.00 750,000.00 25.0% 750,001.00 1,000,000.00 30.0% 1,000,001.00 2,000,000.00 35.0% 2,000,001.00 5,000,000.00 40.0% 5,000,001.00 10,000,000.00 45.0% 10,000,001.00 50.0% (4) Timberland Fair Market Value Not Over Assessment Level Over P300,000.00 40.0% P300,000.00 500,000.00 45.0% 500,000.00 750,000.00 50.0% 750,000.00 1,000,000.00 55.0% 1,000,000.00 2,000,000.00 60.0% 2,000,000.00 65.0% (c) On Machineries Class Assessment Level Agricultural 30.0% Residential 30.0% Commercial 45.0% Industrial 45.0% Special 30.0% (d) On Special Classes: The assessment levels for lands, buildings, machineries and other improvements: Actual Use Assessment Level Cultural 12.5% Scientific 12.5% Hospital 12.5% Local Water Districts 7.5% Government-Owned or Controlled Corporations engaged in the Supply distribution of water and/or generation and transmission of electric power 7.5% SECTION 81. General Revision of Assessments and Property Classification . The City Assessor shall undertake a general revision of real property assessments within two (2) years after the effectivity of RA 7160 and every three (3) years thereafter. SECTION 82. Valuation of Real Property . In cases where (a) real property is declared and listed for taxation purposes for the first time; (b) there is an ongoing general revision of property classification and assessment; or (c) a request is made by the person in whose name the property is declared, the City Assessor or his duly authorized deputy shall, in accordance with the provisions of this Chapter, make a classification, appraisal and assessment of the real property listed and described in the declaration irrespective of any previous assessment of taxpayer's valuation thereon: Provided, however, that the assessment of real property shall not be increased oftener than once every three (3) years except in case of new improvements substantially increasing the value of said property or of any change in its actual use. SECTION 83. Date of Effectivity of Assessment or Reassessment . All assessments or reassessments made after the first (1st) day of January of any year shall take effect on the first (1st) day of January of the succeeding year: Provided, however, that the reassessment of real property due to its partial or total destruction, or to a major change in its actual use, or to any great and sudden inflation or deflation of real property values, or to the gross illegality of the assessment when made or to any other abnormal cause, shall be made within ninety (90) days from the date any such cause or causes occurred, and shall take effect at the beginning of the quarter next following the reassessment. TacSAE SECTION 84. Assessment of Property Subject to Back Taxes. Real property declared for the first time shall be assessed for taxes for the period during which it would have been liable but in no case for more than ten (10) years prior to the date of initial assessment: Provided, however, that such taxes shall be computed on the basis of the applicable schedule of values in force during the corresponding period. If such taxes are paid on or before the end of the quarter following the date the notice of assessment was received by the owner or his representative, no interest for delinquency shall be imposed thereon; otherwise, such taxes shall be subject to an interest at the rate of two percent (2%) per month or a fraction thereof from the date of the receipt of the assessment until such taxes are duly paid. SECTION 85. Notification of New or Revised Assessment . When real property is assessed for the first time or when an existing assessment is increased or decreased, the City Assessor shall within thirty (30) days give written notice of such new or revised assessment to the person in whose name the property is declared. The notice may be delivered personally or by registered mail or through the assistance of the punong barangay to the last known address of the person to be served. SECTION 86. Appraisal and Assessment of Machinery . (a) The fair market value of a brand-new machinery shall be the acquisition cost. In all other cases, the fair market value shall be determined by dividing the remaining economic life of the machinery by its estimated economic life and multiplied by the replacement or reproduction cost. (b) If the machinery is imported, the acquisition cost includes freight, insurance, bank and other charges, brokerage, arrastre and handling, duties and taxes, plus cost of inland transportation, handling, and installation charges at the present site. The cost in foreign currency of imported machinery shall be converted to peso cost on the basis of foreign currency exchange rates as fixed by the Bangko Sentral ng Pilipinas. SECTION 87. Depreciation Allowance for Machinery . For purposes of assessment, a depreciation allowance shall be made for machinery at a rate not exceeding ten percent (10%) of its original cost or its replacement or reproduction cost, as the case may be, for each year of use: Provided, however, that the remaining value for all kinds of machinery shall be fixed at not less than twenty percent (20%) of such original, replacement, or reproduction cost for so long as the machinery is useful and in operation. CHAPTER XII Assessment Appeals SECTION 88. Local 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 assessment, appeal to the Board of Assessment Appeals of the city by filing a petition under oath in the form prescribed for the purpose, together with copies of the tax declarations and Such affidavits or documents in support of the appeal. SECTION 89. Organization Powers, Duties, and Functions of the Local Board of Assessment Appeals . (a) The Board of Assessment Appeals shall be composed of the Registrar of Deeds, as Chairman, the City Prosecutor and the City Engineer as members, who shall serve as such in an ex-officio capacity without additional compensation. (b) The chairman of the Board shall have the power to designate any employee of the city to serve as secretary of the Board also without additional compensation. SDHacT (c) The chairman and members of the Board of Assessment Appeals shall assume their respective positions without need of further appointment or special designation immediately upon effectivity of RA 7160. They shall take an oath or affirmation of office in the prescribed form. SECTION 90. Meetings and Expenses of the Local Board of Assessment Appeals . (a) The Board of Assessment Appeals shall meet once a month and as often as they may deem necessary for the prompt disposition of appeal cases. No member of the Board shall be entitled to per diems or traveling expenses for his attendance in Board Meetings, except when conducting an ocular inspection in connection with a case under appeal. (b) All expenses of the Board shall be charged against corresponding appropriation in the general fund. SECTION 91. Action by the Local Board of Assessment Appeals . (a) The Board shall decide the appeal within one hundred twenty (120) days from the ate of receipt of such appeal. The Board, after hearing, shall render its decision based on substantial evidence or such relevant evidence on record as a reasonable mind might accept as adequate to support the conclusion. EDATSI (b) In the exercise of this appellate jurisdiction, the Board shall have the power to summon witnesses, administer oaths, conduct ocular inspection, take depositions, and issue subpoena duces tecum . The proceedings of the Board shall be conducted solely for the purpose of ascertaining the facts without necessarily adhering to technical rules applicable in judicial proceedings. (c) The Secretary of the Board shall furnish the owner of the property of the person having legal interest therein and the City Assessor with a copy of the decision of the Board. In case the City Assessor concurs in the revision or the assessment, it shall be his duty to notify the owner of the property or the person having legal interest therein of such fact using the form prescribed for the purpose. The owner of the property or the person having legal interest therein or the assessor who is not satisfied with the decision of the Board, may, within thirty (30) days after receipt of the decision of the said Board, appeal to the Central Board of Assessment Appeals as herein provided. The decision of the Central Board shall be final and executory. SECTION 92. Effect of Appeal on the Payment of Real Property Tax . Appeal on assessment of real property made under the provisions of this Ordinance shall, in no case, suspend the collection of the corresponding realty taxes on the property involved as assessed by the City Assessor, without prejudice to subsequent adjustment depending upon the final outcome of the appeal. CHAPTER XIII Imposition of Real Property Tax SECTION 93. Levy of Real Property Tax. An annual ad valorem tax on real property in the City of Baguio, such as land, building, machinery, and other improvement not herein after specifically exempted is hereby imposed, at the rate of two percent (2%) per annum of the assessed value. SECTION 94. 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 consideration or otherwise, to taxable person; (b) Charitable institutions, churches, parsonages or convents appurtenant thereto, mosques, nonprofit or religious cemeteries and all lands, buildings, and improvements actually, directly, and exclusively used for religious, charitable or educational/hospital purposes; (c) All machineries and equipment that are actually, directly and exclusively used by local water districts and government-owned or controlled corporations engaged in the supply and distribution of water and/or generation and transmission of electric power; (d) All real property owned by duly registered cooperatives as provided for under R.A. No. 6938; and (e) Machinery and equipment used for pollution control and environmental protection. 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 Ordinance. CHAPTER XIV Special Levies on Real Property SECTION 95. Additional Levy on Real Property for the Special Education Fund . TaDSCA There is hereby levied an annual tax of one percent (1%) on the assessed value of real property in the City of Baguio of which shall exclusively accrue to the Special Education Fund (SEF). SECTION 96. Additional Ad Valorem Tax on Idle Lands . There is hereby levied an annual tax on idle lands in the City of Baguio, at the rate of five percent (5%) of the assessed value of the property which shall be in addition to the basic real property tax. SECTION 97. Idle Lands, Coverage . For purposes of real property taxation, idle lands shall include the following: (a) Agricultural lands, more than one (1) hectare in area, suitable for cultivation, dairying, inland fishery, and other agricultural uses, one-half (1/2) of which remain uncultivated or unimproved by the owner of the property or person having legal interest therein. Agricultural lands planted to permanent or perennial crops with at least fifty (50) trees to a hectare shall not be considered idle lands. Lands actually used for grazing purposes shall likewise not be considered idle lands. (b) Lands, other than agricultural, located in the city, more than one thousand (1,000) square meters in area one-half (1/2) of which remain unutilized or unimproved by the owner of the property or person having legal interest therein. Regardless of land area, this Section shall likewise apply to residential lots in subdivisions duly approved by proper authorities, the ownership of which has been transferred to individual owners, who shall be liable for the additional tax: Provided, However, that individual lots of such subdivisions, the ownership of which has not been transferred to the buyer shall be considered as part of the subdivision, and shall be subject to the additional tax payable by subdivision owner or operator. SECTION 98. Idle Lands Exempt from Tax. Idle lands, by reason of force majeure , civil disturbance, natural calamity or any cause or circumstance which physically or legally prevents the owner of the property or person having legal interest therein from improving, utilizing or cultivating the same, are exempt from the additional ad valorem tax on idle lands. SECTION 99. Listing of Idle Lands by the Assessor . The City Assessor shall make and keep an updated record of all idle lands located within the City of Baguio. For purposes of collection, the City Assessor shall furnish a copy thereof to the City Treasurer who shall notify, on the basis of such record, the owner of the property or person having legal interest therein of the imposition of the additional tax. EADSIa SECTION 100. Accrual of Special Levy . The special levy shall accrue on the first day of the quarter next following the effectivity of the ordinance imposing such levy. FOR THIS PURPOSE, SECTIONS 240-244 OF THE LOCAL GOVERNMENT CODE OF 1991 ON SPECIAL LEVY BY LOCAL GOVERNMENT UNITS ARE HEREBY ADOPTED. CHAPTER XV Collection of Real Property Tax SECTION 101. Date of Accrual of Tax . The Real Property tax for any year shall accrue on the first day of January and from that date it shall constitute a lien on the property which shall be superior to any other lien, mortgage, or encumbrance of any kind whatsoever, and shall be extinguished only upon the payment of the delinquent tax. SECTION 102. Collection of Tax . The collection of Real Property tax with interest thereon and related expenses and the enforcement of the remedies provided for in this Chapter or any applicable laws, shall be the responsibility of the City Treasurer. SETAcC The City Treasurer may deputize the barangay treasurer to collect all taxes on real property located in the barangay : Provided, that the barangay treasurer is properly bonded for the purpose: the premium on the bond of the barangay treasurer shall be paid by the city government. SECTION 103. Assessor to Furnish Local Treasurer with Assessment Roll . The City Assessor shall prepare and submit to the City Treasurer on or before the thirty-first (31st) day of December each year, an assessment roll containing a list of all persons whose real properties have been newly assessed or reassessed and the values of such properties. SECTION 104. Notice of Time for Collection of Tax . The City Treasurer shall, on or before the thirty-first (31st) day of January each year, in the case of the basic real property tax and the additional tax for the Special Education Fund (SEF) or on any other date to be prescribed by the Sangguniang Panlungsod in the case of any other tax levied under this Chapter, post the notice of the dates when the tax may be paid without interest at a conspicuous and publicly accessible place at the City Hall. Said notice shall likewise be published in a newspaper of general circulation on the locality once a week for two (2) consecutive weeks. SECTION 105. Payment of Real Property Taxes in Installments . The owner of the real property or the person having legal interest therein may pay the basic real property tax and the additional tax for Special Education Fund (SEF) due thereon without interest in four (4) equal installments: the first installment to be due and payable on or before March thirty-first (31st); the second installment, on or before June thirty (30); and the third installment, on or before September Thirty (30); and the last installment on or before December thirty-first (31st); except the special levy the payment of which shall be governed by ordinance of the Sangguniang Panlungsod. The date for the payment of any other tax imposed under this Chapter without interest shall be prescribed by the Sangguniang Panlungsod. Payments of real property taxes shall first be applied to prior years delinquencies, interests, and penalties, if any, and only after said delinquencies are settled may tax payments be credited for the current period. SECTION 106. Tax Discount for Advanced/Prompt Payment . A ten percent (10%) discount on the amount of tax due is hereby granted if the basic real property tax and the additional tax accruing to the Special Education Fund (SEF) are paid in advance in accordance with the prescribed schedule of payment as provided under Section 105 of this Ordinance. SECTION 107. Payment under Protest . (a) No protest shall be entertained unless the taxpayer first pays the tax. There shall be annotated on the tax receipts the words "paid under protest." The protest in writing must be filed within thirty (30) days from payment of the tax to the City Treasurer who shall decide the protest within sixty (60) days from receipt. (b) The tax or a portion thereof paid under protest, shall be held in trust by the City Treasurer. (c) In the event that the protest is finally decided in favor of the taxpayer, the amount or portion of the tax protested shall be refunded to the protestant, or applied as tax credit against his existing or future tax liability. (d) The event that the protest is denied or upon the lapse of the sixty day period prescribed in subparagraph (a), the taxpayer may avail of the remedies as provided for in Chapter 3, Title II, Book II of R.A. No. 7160, otherwise known as the Local Government Code of 1991. ITCcAD SECTION 108. Repayment of Excessive Collections . When an assessment of basic real property tax, or any other tax levied under this Chapter, is found to be illegal or erroneous and the tax is accordingly reduced or adjusted, the taxpayer may file a written claim for refund or credit for taxes and interests with the City Treasurer within two (2) years from the date the taxpayer is entitled to such reduction or adjustment. The City Treasurer shall decide the claim for tax refund or credit within sixty (60) days from receipt thereof. In case the claim for tax refund or credit is denied, the taxpayer may avail of the remedies as provided in Chapter 3, Title II, Book II of R.A. No. 7160, otherwise known as the Local Government Code of 1991. SECTION 109. Notice of Delinquency in the Payment of the Real Property Tax . (a) When the real property tax or any other tax imposed under this Chapter becomes delinquent, the City Treasurer shall immediately cause a notice of the delinquency to be posted at the main entrance of the City Hall and in a publicly accessible and conspicuous place in the barangay where the property is located. The notice of delinquency shall also be published once a week for two (2) consecutive weeks, in a newspaper of general circulation in the city. (b) Such notice shall specify the date upon which the tax becomes delinquent and shall state that the personal property may be distrained to effect payment. It shall likewise state that at any time before the distraint of personal property, payment of the tax with surcharges, interests and penalties may be made in accordance with the next following Section, and unless the tax, surcharges and penalties are paid before the expiration of the year for which the tax is due except when the notice of assessment or special levy is contested administratively or judicially pursuant to the provisions of Chapter 3, Title II, Book II of R.A. No. 7160, the delinquent real property will be sold at public auction, and the title to the property will be vested in the purchaser, subject, however, to the right of the delinquent owner of the property or any person having legal interest therein to redeem the property within one (1) year from the date of sale. TIEHSA SECTION 110. Interests on Unpaid Real Property Tax . In case of failure to pay the basic real property tax or any other tax levied under this Chapter upon the expiration of the periods as provided in Section 105, 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 on the unpaid amount or a 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 111. Remedies for the Collection of Real Property Tax. The remedies for the collection of the real property tax and other levies under this Chapter shall be by administrative action thru levy on real property or by judicial action. SECTION 112. Local Government Lien . The basic real property tax and any other tax levied under this Chapter constitutes a lien on the property subject to tax, superior to all liens, charges or encumbrances in favor of any person, irrespective of the owner or possessor thereof, enforceable by administrative or judicial action, and may only be extinguished upon payment of the tax and the related interests and expenses. SECTION 113. Levy on Real Property. After the expiration of the time required to pay the basic real property tax or any other tax levied under this Chapter, real property subject to such tax may be levied upon through the issuance of a warrant on or before, or simultaneously with, the institution of the civil action for the collection of the delinquent tax. The City Treasurer, when issuing warrant of levy shall prepare a duly authenticated certificate showing the name of the delinquent owner of the property or person having legal interest therein, the description of the property, the amount of the tax due and the interest thereon. The warrant shall operate with the force of a legal execution throughout the city. The warrant shall be mailed to or served upon the delinquent owner of the real property 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. At the same time, written notice of the levy with the attached warrant shall be mailed to or served upon the City Assessor or the Registrar of Deeds of Baguio City who shall annotate the levy on the tax declaration and certificate of title of the property, respectively. The levying officer shall submit a report on the levy to the Sangguniang Panlungsod within ten (10) days after receipt of the warrant by the owner of the property or person having legal interest therein. SECTION 114. Advertisement and Sale . Within thirty (30) days after service of the warrant of levy, the City Treasurer shall proceed to publicly advertise for sale at public auction the property or a usable portion thereof as may be necessary to satisfy the tax delinquency and expenses of sale. The advertisement shall be effected by posting a notice at the main entrance of City Hall and in a publicly accessible and conspicuous place in the barangay where the real property is located, and publication once a week for two (2) weeks in a newspaper of general circulation in the city. The advertisement shall specify the amount of the delinquent tax, the interest due thereon and expenses of sale, the date and place of sale, the name of the owner of the real property or person having legal interest therein, and a description of the property to be sold. At any time before the date fixed for the sale, the owner of the real property or person having the legal interest therein may stay the proceedings by paying the delinquent tax, interest due thereon and the expenses of sale. The sale shall be held either at the main entrance of the City Hall or on the property to be sold, or at any other place as specified in the notice of the sale. Within thirty (30) days after the sale, the City Treasurer or his deputy shall make a report of the sale to the Sangguniang Panlungsod, and which shall form part of his records. The City Treasurer shall likewise prepare and deliver to the purchaser, a certificate of sale which shall contain a description of the property sold, the amount of the delinquent tax, the interest due thereon, the expenses of sale and a brief description of the proceedings: Provided, However, that proceeds of the sale in excess of the delinquent tax, the interest thereon, and the expenses of sale shall be remitted to the owner of the real property or person having legal interest therein. The City Treasurer may, by ordinance duly approved, advance an amount sufficient to defray the costs of collection thru the remedies provided for in this Chapter including the expenses of advertisement and sale. ADTEaI SECTION 115. Redemption of Property Sold . Within one (1) year from the date of sale, the owner of the delinquent real property or person having legal interest therein, or his representative, shall have the right to redeem the property upon payment to the City Treasurer of the amount of the delinquent tax, including the interest due thereon, and the expenses of sale from the date of delinquency to the date of sale, plus interest of two (2) percent 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 owner of the delinquent real property or person having legal interest therein shall be entitled to a certificate of redemption which shall be issued by the City Treasurer or his deputy. 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 or his deputy, upon receipt from the purchaser of the certificate of sale, shall forthwith return to the latter the entire amount paid by him plus interest of two (2) percent per month. Thereafter, the property shall be free from the lien of such delinquent tax, interest due thereon and expenses of sale. The deed shall briefly state the proceedings upon which the validity of the sale rests. SECTION 116. Purchase of Property by the Local Government Units for Want of Bidder . In case there is no bidder for the real property advertised for sale as provided herein, or if the highest bid is for an amount insufficient to pay the real property tax and the related interest and costs of sale, the City Treasurer 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 his proceedings which shall be reflected upon the records of his office. It shall be the duty of the Registrar 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 the necessity of an order from a competent court. Within one (1) year from the date of such forfeiture, the taxpayer or any of his representative, may redeem the property by paying the City Treasurer the full amount of the real property tax and the related interest and the costs of sale. If the property is not redeemed as provided herein, the ownership thereof shall be fully vested in the City of Baguio. SECTION 117. Resale of Real Estate Taken for Taxes, Fees, or Charges . The Sangguniang Panlungsod may, by ordinance duly approved, and upon notice of not less than twenty (20) days, sell and dispose of the real property acquired under the preceding section at public auction. The proceeds of the sale shall accrue to the General Fund of the city government. SECTION 118. Further Distraint or Levy . Levy may be repeated if necessary until the full amount due, including all expenses, is collected. SECTION 119. Collection of Real Property Tax Through the Courts . The city government may enforce the collection of the basic real property tax or any other tax levied under this Chapter by civil action to any court of competent jurisdiction. The civil action shall be filed by the City Treasurer within the period prescribed in this Ordinance. acADIT SECTION 120. Action Assailing Validity of Tax Sale. No court shall entertain any action assailing the validity of any sale at public auction of real property of rights therein under this Chapter until the taxpayer shall have deposited with the court the amount for which the real property was sold, together with interest of two (2) percent per month from the date of sale to the time of the institution of the action. The amount so deposited shall be paid to the purchaser at the auction sale if the deed is declared invalid but it shall be returned to the depositor if the action fails. Neither shall any court declare a sale at public auction invalid by reason of irregularities or informalities in the proceedings unless the substantive rights of the delinquent owner of the real property or the person having legal interest therein have been impaired. SECTION 121. Payment of Delinquent Taxes on Property Subject of Controversy . In any action involving the ownership or possession of, or succession to, real property, the court may, motu proprio or upon representation of the City Treasurer or his deputy, award such ownership, possession, or succession to any party to the action upon payment to the court of the taxes with interest due on the property and all other costs that may have accrued, subject to the final outcome of the action. SECTION 122. Treasurer to Certify Delinquencies Remaining Uncollected . The City Treasurer or his deputies shall prepare a certified list of all real property tax delinquencies which remained uncollected or unpaid for at least one (1) year in the city, and a statement of the reason or reasons for such non-collection or non-payment, and shall submit the same to the Sangguniang Panlungsod on or before December thirty-first (31st) of the year immediately succeeding the year in which the delinquencies were incurred, with a request for assistance in the enforcement of the remedies for collection provided herein. SECTION 123. Period within Which to Collect Real Property Taxes . The basic real property tax and any other tax levied under this Chapter shall be collected within five (5) years from the date they become due. No action for the collection of the tax, whether administrative or judicial, shall be instituted after the expiration of such period. In case of fraud or intent to evade payment of the tax, such action may be instituted for the collection of the same within ten (10) years from the discovery of such fraud or intent to evade payment. The period of prescription within which to collect shall be suspended for the time during which: (1) The City 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 DaCTcA (3) The owner of the property or the person having legal interest therein is out of the country or otherwise cannot be located. CHAPTER XVI Disposition of Proceeds SECTION 124. Distribution of Proceeds. The proceeds of the basic real property tax, including interest thereon, and proceeds from the use, lease or disposition, sale or redemption of property acquired at a public auction in accordance with the provisions of this Chapter by the City of Baguio shall be distributed as follows: (1) Seventy percent (70%) shall accrue to the General Fund of the city; (2) Thirty percent (30%) shall be distributed among the component barangays of the city where the property is located in the following manner: (i) Fifty percent (50%) shall accrue equally to all component barangays of the city; and (ii) Fifty percent (50%) shall accrue to the barangay where the property is located; and (3) The share of each barangay shall be released, without need of any further action, directly to the barangay treasurer on a quarterly basis withal five (5) days after the end of each quarter and shall not be subject to any lien or holdback for whatever purpose. SECTION 125. Application of Proceeds of the Additional One Percent SEF Tax . The proceeds from the additional one percent (1%) tax on real property accruing to the Special Education Fund (SEF) shall be automatically released to the local school boards: Provided, 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, sports development as determined and approved by the School Board. SECTION 126. Proceeds of the Tax on Idle Lands . The proceeds of the additional real property tax on idle lands shall accrue to the General Fund. SECTION 127. Proceeds of the Special Levy . The proceeds of the special levy on lands benefited by public works, projects and other improvements shall accrue to the fund which financed such public works, projects or other improvements. CHAPTER XVII Special Provisions SECTION 128. General Assessment Revision; Expense Incident Thereto. All expenses incident to a general revision of real property assessment shall be apportioned between the city and the barangay on the basis of the taxable area therein. SECTION 129. Duty of Registrar of Deeds and Notaries Public to Assist the City Assessor . It shall be the duty of the Registrar of Deeds and notaries public to furnish the City Assessor with copies of all contracts selling, transferring, or otherwise conveying, leasing, or mortgaging real property received by, or acknowledged before them. SECTION 130. Insurance Companies to Furnish Information . Insurance companies are hereby required to furnish the City Assessor copies of any contract or policy insurance on buildings, structures, and improvements insured by them on such other documents which may be necessary for the proper assessment thereof. ACIEaH SECTION 131. Fees in Court Actions. All court actions, criminal or civil, instituted at the instance of the City Treasurer or City Assessor under the provisions of this Ordinance, shall be exempt from the payment of court and sheriff's fees. TITLE 4 Market Code CHAPTER XVIII General Provision SECTION 132. Scope . This title shall govern the administration of the public market of the City of Baguio, including the adjudication of vacant and newly-created stalls therein; and the levy, assessment and the collection of market fees. SECTION 133. Definition of Terms. When used in this ordinance: 1. AGRICULTURAL PRODUCT includes the yield of the soil such as corn, rice, wheat, rye, hay coconuts, sugar cane, tobacco, root crops, vegetables, fruits, flowers, etc. and their by products, ordinary salt, all kinds of fish, poultry and livestock and animal products, whether in their original form or when in a more convenient and marketable form through the simple processes of freezing, drying, salting, smoking, stripping. SAHITC 2. BANERA shall be understood to mean that container made of welded GI sheets, big if the diameter is 16 inches and 10 inches in height, small if the diameter is 12 inches and 10 inches in height. 3. BASKET shall be understood to mean as follows: 3.1 Beans Basket shall refer to that kind of basket made of buko ( bolo ) splits used to pack beans. 3.2 Kapangan Basket or large tiklis shall refer to any kind of basket made of woven bamboo or rattan splits within 28 inches in diameter and 24 inches in height. 3.3 La union Basket or regular tiklis shall refer to any kind of basket made of woven bamboo or rattan splits with 20 inches in diameter and 15 inches in height. 3.4 Manila Basket refers to the kind of basket made of buko splits usually used to pack cabbage, wombok, etc. 4. BATYA shall be understood to mean that container made of welded GI sheets with a capacity of about five parts. 5. BAY-ONG refers to any container made of woven dilag leaves, large if the flat measurement has a length of 12 inches and width of 20 inches, others will be considered small. 6. BUNDLE shall be understood as follows: large if the diameter is more than one foot, medium if the diameter is one foot and small if the diameter is less than one foot of vegetables of any kind and flowers, usually sold in kind in public market. 7. CAN shall be understood to refer to an empty kerosene can with a capacity of 19 liters. 8. CARINDERIA OR TURO-TURO refers to any public eating place within the market zone where foods already cooked are served at a price. 9. CHARGES refers to pecuniary liability, as rent or fee against property or person. 10. DEALER means one whose business is to buy and sell merchandise, goods and chattels as a merchant. He conducts his business as middleman between the producer and consumer and depends for his profit not upon the labor he bestow upon his commodities but upon his skill and foresight with which he watches the market trends. 11. MARKET PREMISES refers to any open space in the market compound, part of the market plan consisting of bare grounds not covered by market building, usually occupied by transient vendors. 12. PEDDLER means any person who either for himself or for another, sells his goods or offers to sell and deliver the same from the place. He usually does not have a fixed stall. 13. PERSON means any physical or moral, real or juridical and legal being, susceptible of rights and obligations or of being subject of legal relations. 14. PUBLIC MARKET refers to any place, building or structure of any kind designated as such by the council, except public streets, plazas, parks and the like. 15. RED BAG shall be understood to mean that sack with red color made of abaca or plastic fiber used usually to pack potatoes. TAcSaC 16. RENTAL means the value of consideration whether in money or otherwise, given for the enjoyment or use of a thing. 17. SACK (locally known as sako ) shall be understood to refer to one with a capacity of twenty-five gantas. 18. SACK DOUBLE refers to a jute sack which has a capacity of 50 gantas of rice. 19. STALL refers to any allotted spaces or booths in the public market where merchandize of any kind is sold or offered for sale. 20. TAMPIPI shall be understood to mean that container made of fine bamboo or rattan splits which has a cover made just like itself and large enough to fully cover the inner part. 21. TIKLIS shall mean that container made of woven bamboo or rattan splits and it is either large if the capacity is about 2 sacks or more and small if the capacity is less than 2 sacks. SECTION 134. The City Market . Until such time other public markets are established by the City of Baguio, the City Market comprises that property owned by the City of Baguio, which is more particularly bounded and described as follows: Bounded on the North by the Hot Cake and Sari-Sari Extension Sections both sides of Hilltop Cut-Off road coming from Magsaysay Avenue; on the south by Kayang and Abanao Streets; on the east by Magsaysay Avenue and on the west by Zandueta Street and the buildings along Hilltop Cut-Off road. The said boundaries of the City Public Market are more particularly delineated in the graphic sketch hereto attached as Annex A made part of this ordinance. For purposes of this Ordinance, the Maharlika Livelihood Center (building 1 and 2) shall be considered part of the Public Market subject to existing contracts governing them. The City Public Market includes all buildings therein which are not commonly known as New Market, Building Market Superintendent Office Building, Hangar Market Building, 2 Storey Office Building, the Building Housing the Footwear, Caldero, Tobacco, Chucheria, Chicken, cloth, Sari-Sari Extension, Vegetable, Sari-Sari, Rice, Fruit, Hot Cake and Flower Section; and all other structures constructed or may hereafter be constructed therein as may be authorized by competent authority. SECTION 135. Satellite Markets . Satellite Markets are also made part of the City Public Market. The provisions of this Ordinance shall cover existing satellite markets, including those which may hereafter be established, in so far as they are applicable. SECTION 136. Administration of Public Markets. There is hereby created a Baguio City Market Authority which shall exercise direct and immediate supervision and control over the city public markets in accordance with this ordinance and other applicable laws. The Baguio City Market Authority shall be composed of the City Mayor and the City Treasurer as Co-Chairman, the City Administrator, the Chairman of the Committee on Market of the Sangguniang Panlungsod, the City Engineer, the City Health Officer, the City Legal Officer and a representative of the Baguio Market Vendors Association (BAMARVA) to be appointed by the City Mayor subject to the confirmation of the Sangguniang Panlungsod. LexLib SECTION 137. Market Hours in the Public Market . The public market shall be opened from 4:00 o'clock in the morning through 9:00 o'clock in the evening daily. The opening and closing of market hours in the city market shall be announced by means of ringing of a bell installed thereat, which bell shall be under the direct responsibility of the Market Superintendent: PROVIDED, that the bell shall be rung by way of warning about thirty minutes before closing time in the evening. After nine o'clock, no person shall be allowed within the market premises. SECTION 138. Prohibition of Taking up Residence in the Market. No person shall be allowed to sleep at night or otherwise take up residence in the market and/or cook or sell intoxicating liquor of any kind. SECTION 139. Prohibition against Selling or Serving Intoxicating Liquor in Stall, Booth or Store (of Tax Ordinance No. 95-001 is hereby amended to read as follows: Serving or selling intoxicating liquor in any stall, booth or store within the market compound, including Maharlika Livelihood Center, Lower Kayang and Hilltop Market area, is strictly prohibited. SECTION 140. Manner of Displaying Article for Sale. All articles for sale in the market shall be displayed strictly within the confines of the stalls in such a manner that they will be sanitary, clean and free from contamination. SECTION 141. Sale and Display of Article for Sale . All articles displayed within the confines of the stalls in the city market, whether they are for sale or not, shall for all intents and purposes be considered for sale and shall pay the corresponding market fees provided for in this Ordinance. SECTION 142. Sections, Vendors Assigned to Sections. Market vendors shall be assigned to the different sections of the market according to the articles or merchandise they offer for sale, and any vendor who shall occupy any place of the Market to which he or she is not assigned, shall lose his or her right to stay in the market and this shall constitute a violation of this ordinance. For this purpose, the provisions of City Ordinance No. 172 -s- 1953, as amended by Ordinance No. 180, on the Sectionalization of the City Market shall apply. SECTION 143. Travelling Vendors, Peddlers . It shall be prohibited for any person to sell merchandise in places where vendors and buyers pass or in designated passage ways or alleys; and it shall be also prohibited for any person to sell in any place outside of the market premises merchandise intended for sale in the market. SECTION 144. Begging and Soliciting Contributions. It shall be prohibited to beg or solicit contributions in the public market. SECTION 145. Health of Vendors and Their Employees . It shall be prohibited for any person who is sick of any contagious disease to sell in the market. SECTION 146. Duties and Obligations of Vendors. All vendors or persons offering articles or merchandise for sale in the market shall have the following duties and obligations. 1. Upon entering the market premises, all suppliers, supplier-vendors and vendors must pay their market fees in accordance with the provisions of this Ordinance. They shall be required to show the market collector all the articles or merchandise they offer for sale for the assessment of the market fees. 2. Vendors in the market offering for sale different classes or kinds of merchandise covered by distinct and different rates of fees shall be duty bound to pay separate market fees for each kind of article or merchandise. CIETDc 3. All vendors shall require from the market collector the corresponding receipt or pre-numbered cash tickets corresponding to the amount of market fees he or she paid. The receipt of cash tickets shall be preserved and ready for inspection during the market hours. If the market collector shall fail to issue the receipt or cash tickets corresponding to the amount paid or he issues the same less than the amount paid, it shall be the duty of the vendor to report the matter immediately to the Market Inspector, Market Master or the Market Superintendent or the City Treasurer. All vendors shall display in conspicuous places the receipts or cash tickets issued for their market fees. 4. No vendor shall be allowed to occupy more than one (1) stall in the market. CHAPTER XIX Market Fees SECTION 147. (a) Rentals of Fixed Stall or Booths. The rates of rentals for fixed stalls or booths in the different building and/or sections of the public market shall be as follows: Rentals per square meter or Building/Section fraction thereof per month 1. Caldero Section Stalls/booth P57.00 Mezzanines 20.00 2. Footwear Section Outer/corner stalls or booths 68.00 Inner stalls or booth 57.00 Mezzanines 20.00 3. Second Hand dry goods section (Proper): Stalls 42.00 Mezzanine 20.00 4. Second Hand Dry Goods Section (Hangar Building): Stalls 1 to 12, 18, 19, 30, 31, 42, 43, 54, 55, 66, 67, 78, 79, 90, 91, 102, 103, 114, 115, 126, 138, 139 and 4 large corner stalls 52.00 other stalls 38.00 5. Flower Extension Section 1 stall nearest rice section 50.00 Other stalls 47.00 Mezzanines 20.00 6. Sari-Sari Section Proper Stalls 84.00 Inner Stalls 57.00 7. Sari-sari Extension Section Stalls 47.00 Mezzanines 20.00 8. Vegetable proper Section Outer/corner stalls 84.00 Inner stalls 57.00 9. Vegetable Extension Section Stalls/booths 47.00 Booths used as carinderia 49.00 Mezzanine (carinderia) 31.00 10. Tobacco Section Stalls (Proper) 36.00 Stalls (Extension) 47.00 11. Fruit Section Stalls between rice and vegetable Section 47.00 Stalls around Hangar Building 47.00 Mezzanines 20.00 12. Beans and Mongo Section: Stalls 47.00 13. Dressed Fowls Section Stalls 47.00 Mezzanine 20.00 14. Stalls outside Rice Section (North) 47.00 15. Refreshments, Hotcake and Halo-Halo Section: Stalls/booths 47.00 Basements/Mezzanines 20.00 16. Tinapa Section: Stalls/booths 27.00 Mezzanines 20.00 17. Chucheria Section Stalls/Booths 47.00 Mezzanine 20.00 18. New Market Building (Adjacent to Market Superintendent Bldg.) First Floor: 2-end spaces 96.00 Other spaces 71.00 Mezzanine Floor 25.00 19. Market Superintendent's Building: Stalls/booths 70.00 Rental per Store per month 20. Rice Section Stalls at Building No. 2 445.00 Stalls at Building No. 3 330.00 (b) RENTALS FOR THE STORES AND ROOMS IN THE MAGSAYSAY MARKET BUILDING Rentals per store or rooms per month 1. First Floor Store No. 1 P4,365.00 Store Nos. 2 and 3 3,375.00 Store Nos. 4, 5 and 8 3,132.60 Store Nos. 6-A, 11-A, and 18 2,340.00 Store Nos. 6-B and 11-B 810.00 Store Nos. 7, 10, 12, 13 and 14 3,330.00 Store No. 9 3,231.00 Store Nos. 15 and 16 1,867.00 Store No. 17 1,215.00 2. Second Floor: Front rooms P1,269.00 Rear rooms 1,125.00 (c) Except as otherwise specifically provided in subsections (a) and (b) above, all mezzanines used for commercial or for beneficial purpose other than for storage of stocks, empty crates, boxes or baskets shall be charged correspondingly at the rate of P10.00 per square meters or fraction hereof per month. SECTION 148. Time for Payment of Rentals . The rental for stalls or booths fixed in the preceding section shall be payable to the City Treasury in advance within the first twenty (20) days of the month. All payments made thereafter shall be subjected to a surcharge of twenty-five per centum (25%) of the amount due and an interest of two per centum (2%) per month until fully paid. Delinquency in the payment of market rentals shall be sufficient cause of the cancellation of the award and lease contract for the occupancy of the corresponding stall or booth. SECTION 149. Delinquency . For purposes of cancellation of the award and lease contract, a lessee shall be considered delinquent upon failure to pay a period of two (2) consecutive months. CSEHcT SECTION 150. Market Entrance Fees. In lieu of the regular market fees based on the space occupied, a market entrance fee is hereby imposed on all transient vendors of any commodity or merchandise being brought into the public market for sale on the basis of sack, bundle, basket, can or any convenient unit of measure, at the rate fixed as follows: I. LOWLAND VEGETABLES, FRUITS AND ROOT CROPS: A. Saluyot, paltong, paria leaves, camote leaves, etc. 1. Per bundle or sack, bay-ong P2.00 2. Per tiklis in any form 4.00 B. Tarong, paria, otong, cabatiti, parda, etc. 1. Large bay-ong or regular sack/tiklis 4.00 2. Double sack or large tiklis 5.00 3. Per labba/bundle 2.00 C. Atis, papaya, pineapple, camote, cassava, etc. 1. Per bay-ong or bundle in whatever size 4.00 2. Per sack or regular tiklis 4.00 3. Double sack or large tiklis 5.00 D. Calamansi, oranges, lanzones, rambutan, apples, etc. 1. Kapangan basket 5.00 2. La Union Basket or sack 5.00 3. Per bay-ong 4.00 4. Other containers 2.00 II. BAGUIO VEGETABLES, FRUITS AND ROOT CROPS: A. Celery , water cress, sayote, spinach, mustard, onion leaves, cabbages, wombok, pechay, beans 1. Per Manila basket P5.00 2. Per beans basket 5.00 3. Kapangan basket or double sack 5.00 4. La Union basket or sack 4.00 5. Per bundle or bay-ong 2.00 6. Smaller than a bay-ong 2.00 B. Sweet peas, broccoli, lettuce, cauliflowers, tomatoes 1. Per Manila basket P6.00 2. Per beans basket 6.00 3. Kapangan basket 6.00 4. La Union basket or sack 6.00 5. Per bundle or bay-ong 4.00 6. Smaller than a bay-ong 3.00 C. Avocado, persimon, strawberry, bananas 1. Per Kapangan basket or double sack P5.00 2. Per La Union sack or basket 5.00 3. Per bundle of bay-ong 4.00 4. Smaller than bay-ong 4.00 D. Carrots, American pepper, potatoes, radish, sugar beets, cucumber, gabi, Baguio squash and mushroom 1. Per Manila basket P5.00 2. Per beans basket 5.00 3. Kapangan basket 5.00 4. La Union basket or sack 5.00 5. Per bundle or bay-ong 4.00 6. Smaller than a bay-ong 2.00 III. FISH: A. Dalagang bukid, asa-asa, molmol, tilapia and others not specifically enumerated therein 1. Per big banera P10.00 2. Per small banera 6.00 3. Per La Union basket 10.00 4. Per tampipi or bay-ong 5.00 5. Any other container smaller than bay-ong 5.00 B. Bangus, maya-maya, iposan, pusit, panpano, aramang, pasayan, monamon 1. Per big banera (shrimps) P20.00 2. Per big banera (others) 15.00 3. Per La Union basket 10.00 4. Per tampipi or bay-ong 5.00 5. Per any other container smaller than bay-ong 5.00 C. Uriles, tanguigui, susay baybay, buslogan, talakitok, pagi and other big fishes 1. With three or more kilos but not more than five kilos P5.00 2. With five or more kilos 20.00 3. Dressed Chicken per sack 20.00 IV. OTHERS: SHELLS: 1. Per tiklis in any size P10.00 2. Per sack 5.00 3. Per tampipi or any bay-ong 5.00 4. Any other container smaller than bay-ong crabs per sack or fraction thereof 4.00 Eggs per box 4.00 Fowls per dozen or fraction thereof 4.00 Vinegar or bagoong, per can 4.00 Dried fish per bundle or box 4.00 KITCHEN WARES: 1. Cigarette carton P5.00 2. Other carton smaller than cigarette carton 4.00 Sugar cane per bundle containing more than one dozen 4.00 Sugar cane per bundle containing less than one dozen 2.00 Melons, per piece 0.10 Water melon, per piece 0.20 Singkamas, per bundle 2.00 Dried beans per sack 5.00 Rice, corn per sack 3.00 Rice, palay, rice bran, per sack 2.00 Coconuts per piece .20 Boyboy, brooms per bundle 5.00 Tingting, per bundle 2.00 Salt per sack or fraction thereof 4.00 Jams or other preserves, per carton 6.00 All other items not specifically listed herein shall fall and be classified under the same classification as those items of which they have a familiar likeness, similarity or characteristics. cSTHAC Likewise, all other containers not included herein shall also fall under the same classification as that of other containers which may be more or less of the same size, the same value of the goods contained or of the same bulk or volume. Fees for the use of market premises other than the foregoing mode of assessment shall be charged at the rate of two pesos per square meter per day or fraction thereof. SECTION 151. Payment of Entrance Fee . The market entrance fees assessable and collectible pursuant to the next preceding section shall be paid in advance before any person can sell or offer to sell any commodity or merchandise within the public market and premises. The market entrance fee shall be acknowledged through the issuance of pre-numbered cash tickets with stubs or official receipts issued in the name of the vendor buying the same. The cash tickets issued shall bear the stamp of the City Market, date of issue and the signature or initials of the market collector issuing the same and shall be good only for the space or spaces of the market premises to which they are assigned while in the possession of the original purchaser. If the vendor disposed of his/her merchandise by wholesale to another vendor, the latter shall purchase the new cash tickets if he desires to sell the same merchandise even if this transaction is done in the same place occupied by the previous vendor. SECTION 152. Penalty for Non-Payment of Market Fees, etc. Any vendor found to have paid as market fees less than that provided for in this Ordinance shall pay a penalty equivalent to twice the fees required and any vendor found selling without any ticket or receipt shall pay a penalty of thrice the required fees. Any Vendor who can not present his or her receipt or cash tickets in the course of inspection by the market inspectors shall be presumed to be selling without first paying the required market fees. SECTION 153. Expulsion from the Market . Any person, vendor or not, inside the market who shall fail to comply with the lawful orders and regulations governing the market shall be expelled therefrom, without prejudice to other sanctions provided for by applicable laws. SECTION 154. Prevention of Employees to Execute Their Duties . No person shall resist, obstruct or put any obstacle to prevent employees of the market in the performance of their duties, and anyone so resisting, obstructing or putting any obstacle with the view of preventing the employees from the discharge of their duties shall be punished in accordance with the penal provisions of this Ordinance and other applicable laws, regulations or ordinances. AcSCaI SECTION 155. Peace and Order in the Market and Its Premises . It shall be the duty of the PNP, Baguio City Station, to maintain peace and order in the city market and its premises and shall assist the market employees in the enforcement of the provisions of this Ordinance and the rules and regulations pertaining to the administration of the market. SECTION 156. Responsibility for Loss or Damages Incurred by Vendors in the Market . The City of Baguio or its officials and employees shall be not liable for any damages or losses incurred by any occupant of market stalls or vendors in the city market by reason of theft, robbery, fire or any other causes occasioned by the enforcement of rules and regulations governing the market. The care of articles of trade or merchandise in the market shall be the sole responsibility of the vendors concerned. SECTION 157. Adjudication of Vacant Stalls, Vacated Stalls and Newly-Constructed Stalls . Vacant market stalls/booths shall be adjudicated by the Baguio City Market Authority to qualified applicants in the following manner: (a) Notice of vacancy of market or newly constructed stalls or booths shall be made for a period of not less than ten (10) days immediately preceding the date fixed for the award to qualified applicants to apprise the public of the fact that such stalls or booths are unoccupied and available for lease. Such notice shall be posted conspicuously on the unoccupied stall or booth and the bulletin board of the market. This notice of vacancy shall be written on cardboard, thick paper, or any other suitable material and shall be in the following form: NOTICE Notice is hereby given that Stall/Booth No. ________, Building or Pavilion No. _____ of the ________________ Market is vacant or will be vacated on _______________, 19_________. Any person, 21 years of age or more and is not legally incapacitated desiring to lease this stall/booth shall file application therefor on the prescribed form (copies) may be obtained from the Office of the City Administrator during office hours and before 12 o'clock noon of ______________, 19_____. In case there are more than one applicants, the award of the lease of the vacant stall/booth shall be determined thru drawing of lots to be conducted on __________________, 19______, at 12 o'clock noon at the Office of the City Treasurer. This stall/booth is found in the _________________ section and is intended for the sale of ____________________________. BAGUIO CITY MARKET AUTHORITY By: _____________________ City Treasurer Chairman (b) The application shall be under oath. It shall be submitted to the Office of the City Treasurer by the applicant himself. It shall include a recent picture (2" x 2") of the applicant duly signed by him/her, one photo to be attached to the application, another or the certificate of award. (c) It shall be the duty of the City Treasurer to keep a register book showing the names and addresses of all applicants for vacant stalls or booths, the number and description of the booth/stall applied for by them, and the date and hour of the receipt by the Treasurer of each application. It shall be also the duty of the Treasurer to acknowledge the receipt of the application setting forth therein the time and date of receipt thereof. IASEca The application shall be substantially in the following form: Application to Lease Market Stall _______________________ Address _______________________ Date The Chairman Baguio City Market Authority C/o The City Treasurer City of Baguio Sir: I hereby apply under the following terms for the lease of Stall No. ________ of the market. I am _____ years of age, ________________, a citizen of the _______________ and residing at ____________________________. Should the above-mentioned stall be leased to me in accordance with the market rules and regulations. I promise to hold the same under the following conditions: (1) That while I am occupying or leasing this stall, I shall at all times have my picture and that of my helper (or those of my helpers) conveniently framed and hung up conspicuously in the stall. (2) I shall keep the stall at all times in good sanitary condition and comply strictly with all sanitary and market rules and regulations now existing or which may hereafter be promulgated. (3) I shall pay the corresponding rent for the booth or the fee for the stall in the manner prescribed by existing ordinances. (4) The business to be conducted in the stall shall belong exclusively to me. ACcDEa (5) In case I engage the services of helpers, I shall nevertheless personally conduct my business and be present at the stall. I shall promptly notify the market authorities of my absence, giving my reason or reasons therefor. (6) I shall not sell, lease, transfer or otherwise encumber my privilege over the stall or permit another person to conduct business therein. (7) Any violation on my part or on the part of my helpers of the foregoing condition shall be sufficient cause for the market authorities to cancel contract. Very respectfully yours, _______________________ Applicant T.I.N. _______________ I, _____________________, do hereby state that I am the person who signed the foregoing application; that I have read the same; and that the contents thereof are true to the best of my own knowledge. ScHAIT _______________________ Applicant T.I.N. _______________ SUBSCRIBED AND SWORN to before me in the City (or municipality) _________________, Philippines, this _________ day of _______________, 19____, applicant-affiant exhibiting to me his/her Res. Cert. No. ____________, issued on ________ at _______________, Philippines. ____________________ Official Title Applicants who are permanent residents of the City of Baguio and who are Filipino citizens shall have preference in the lease of public market stalls. If on the last day set for filing applications, there are no such applications, the posting of the Notice of Vacancy prescribed above shall be repeated for another ten-day period. If after the expiration of that period, there is still no such Baguio resident applicant, the stall affected may be leased to any other person who filed his application first. If there are several other applicants, the adjudication of the stall shall be made thru drawing of lots. In case there is only one Baguio Filipino resident applicant, the stall or booth applied for shall be adjudicated to him. If there are several such applicants for the same stall, adjudication of the stall shall be made thru drawing of lots. (d) Then certificate of award shall be conspicuously displayed inside the stall/booth. SECTION 158. Vacancy of Stall Before Expiration of the Lease . If, for any reason, a stallholder or lessee discontinue or is required to discontinue his business before his lease of the stall expires, such stall shall be considered vacant and its occupancy thereafter shall be disposed of in the manner herein prescribed. In case of death or incapacity of the stallholder, his/her spouse, children, parents may apply for the same stall and shall be preferred over all other applicants. SECTION 159. Partnership with Stallholder. A market stallholder who enters into business partnership with any party after he had acquired the right to lease such stall has no authority to transfer to his partner or partners the right to occupy the stall: PROVIDED, HOWEVER, that in case of death or any legal disability of stallholder to continue in his business, the surviving partner may be authorized to continue occupying the stall for a period of not exceeding sixty (60) days within which to wind up the business of the partnership. IaECcH SECTION 160. Lessee to Personally Administer His Stall. Any person, who has been awarded the right to lease a market stall in accordance with the provisions hereof, shall occupy, administer and be present personally at his stall or booth; PROVIDED, HOWEVER, that he may employ helpers who must be citizens of the Philippines, including but not limited to the spouse, parents and children of the stallholder who are actually living with him and who are not disqualified under the provisions hereof; PROVIDED, FURTHER, that the persons to be employed as helpers shall, under no circumstances, be persons with whom the stallholder has any commercial relation or transaction. SECTION 161. Dummies: Sub-Lease of Stalls. In any case where the person, registered to be the holder or lessee of a stall or booth, in the public market, is found to be in reality not the person who actually occupies said stall or booth, the lease contract of such stall or booth shall be cancelled, if upon investigation such stallholder shall be found to have sub-leased his or her stall or booth to another person or to have connived with such person that the latter may for any reason be able to occupy the said stall or booth. SECTION 162. Appeals. Any applicant who is not satisfied with the adjudication of stalls may file an appeal with the Sangguniang Panlungsod within thirty (30) days from notice of the adjudication. SECTION 163. The Market Improvement Fund. There is hereby created the "Public Market Improvement Fund" consisting of ten per centum (10%) of the collections from market rentals and fees which is appropriated herein for use in the improvement of the market, like the repair of alleys and drainage therein, repair of market buildings, wages of additional laborers or market sweepers, purchase of fire prevention equipment, among others. SECTION 164. Payment of Deposit upon Award or Market Stalls or Booths. An awardee for the occupancy of a market stall or booth in the city market shall deposit with the City Treasurer an amount equivalent to the rental of the stall or booth for two months upon award. The amount deposited shall be applied as payment of rentals due thereon in case of delinquency. SECTION 165. Contract of Lease. Awardees for the occupancy of stalls or booths in the city market shall enter into a contract of lease with the City Government of Baguio to compete their privilege of occupying the stall or booth awarded in their favor. The contract of lease shall be executed annually to cover the period from July 1 to June 30: PROVIDED, that the initial contract shall cover the period from the date of the award to the succeeding thirtieth of June. SECTION 166. Construction or Improvements in the City Market. Constructions of stalls or booths or improvements thereon may be introduced in the city market upon the authority of the Sangguniang Panlungsod: PROVIDED, that all such constructions or improvements shall ipso facto become properties of the City of Baguio. SDIaHE SECTION 167. Civil Remedies to Enforce the Collection of Delinquent Rentals . To enforce the payment of delinquent rentals or fees, the City Government of Baguio shall avail of the civil remedies provided for the collection of delinquent taxes under this Ordinance in addition to the cancellation of the award and contract of lease for the delinquent stall or booth. CHAPTER XX The Carinderia Building SECTION 168. Carinderia Building. The building fronting Lower Kayang Street constructed out of Economic Support Funds (ESF) consisting of three (3) levels shall be known and cited as the Carinderia Building. The different levels or floors of the Carinderia Building are hereby designated as follows: First Level or Ground Floor shall be the Fish Section where marine products, fresh and saline, including shells are sold; Second Level or Second Floor shall be the Meat Section where fresh meat of any kind are sold; and the Third Level or Third Floor where cooked food including lechon are sold. SECTION 169. Booths/Stalls. (a) Fish Section. The booths/stalls consisting of forty (40) units situated in the half of the section fronting the "bagsakan area" are thereby considered "outer stalls/booths" and the other forty (40) stalls/booths situated in the inner half as "inner stalls/booths." The monthly rentals of the "outer stalls/booths" as herein designated is hereby fixed at Four Hundred Eighty Pesos (P480.00) per month and the "inner stalls/booths" at Four Hundred Fifty Pesos (P450.00) per month. The rate of fees for the Extension Stalls/Booths constructed below the ramp or stairs are hereby fixed as follows: a. Stall No. 18 P460.00 per month b. Stall No. 19 360.00 per month c. Stall No. 41 400.00 per month d. Stall No. 58 700.00 per month e. Stall No. 59 750.00 per month f. Stall No. 60 400.00 per month A daily market entrance fee of Ten Pesos (P10.00) per square meter or fraction thereof per day shall be charged for the use of any open space in the Fish Section in displaying, offering for sale or sale of any item of merchandise allowed to be sold therein or for any other purposes. (b) The booths/stalls consisting of Sixty (60) units situated in the half (lengthwise) of the Meat Section fronting Lower Kayang Street are hereby considered as "outer stalls/booths," and the other fifty (50) booth/stalls situated in the inner half of the section as "inner stalls." The monthly rentals of the "outer/booths" as herein designated is hereby fixed at Five Hundred Fifty Pesos (P550.00) and the "inner stalls/booths" at Five Hundred Pesos (P500.00). cDSAEI A daily market entrance fee of Ten pesos (P10.00) per square meter or fraction thereof per day shall be charged for the use of any open space in the Meat Section in displaying, offering for sale or sale of any item of merchandise allowed to be sold therein for any other purposes. (c) The Carinderia Section comprises the Carinderia Section Proper and the Lechon Section, the Carinderia Section consisting of Thirty Four (34) stalls/booths and the latter of Twelve (12) stalls/booths. The monthly rentals for the stalls/booths in the Section are hereby fixed as follows: 1. Carinderia Section: Stall Number Rate of Rental per Month 1.1 6, 7, 9, 10, 12, 13, 15, 16, 18, 19, 21, 22, 24, 25, 27, 28, 30, 31, 33 and 34 P400.00 1.2 1, 2, 4 and 5 450.00 1.3 3, 8, 11, 14, 17, 20, 23, 26, 29, and 32 600.00 2. Lechon Section: Stall Number Rate of Rental per Month 2.1 3, 4, 9, and 10 P130.00 2.2 2, 5, 8, and 11 150.00 2.3 1, 6, 7, and 12 170.00 A market entrance fee of Five Pesos (P5.00) per square meter per day or fraction thereof shall be charged for the use of any open space therein in displaying, offering for sale or sale of any item of merchandise allowed to be sold therein or for any other purposes. SECTION 170. Adjudication of Vacant or Newly Created Stall/Booths . The provisions of Sec. 157, Chapter XVIII of this Ordinance shall apply in the adjudication of vacant or newly-created stalls/booths in the Carinderia Section of the City Market: PROVIDED THAT, Ordinance No. 17-90 shall apply in the original adjudication of the basic stalls therein. TITLE 5 Other Taxes, Fees and Charges CHAPTER XXI SECTION 171. Hotel Room Occupancy Tax. A room occupancy tax is hereby imposed for the actual occupancy of a room of a hotel, lodging house, pension house, suite, motorist hotel or a unit of an apartel or a condotel, as follows: 1. For hotels, lodging houses, pension houses, and inns P5.00 per day 2. For each unit of suite, apartel or condotel P10.00 per day The tax shall be added to the bill of the tenant which must be reflected in the receipt acknowledging the payment thereof. The owner, manager or operator of the hotel, etc. shall remit to the City Treasurer the tax collections by virtue hereof monthly within the first twenty (20) days of the succeeding month. A surcharge of twenty-five per centum (25%) of the tax due shall be charged for late payment plus an interest of fourteen per centum (14%) on the tax and surcharge until the same is fully paid. SECTION 172. Location of Film Making Fees. A permit fee is hereby imposed for location film shooting in Baguio City in accordance with the following schedule: 1. Commercial movies P5,000.00/picture 2. Commercial advertisements 3,000.00/film 3. Documentary films 3,000.00/film PROVIDED that a deposit of ten thousand pesos (P10,000.00) shall be made by the permittee to cover the cost of restoring/repairing whatever damages that may be incurred during the film shooting. The payment of the fee and deposit shall be made upon the issuance of the permit. SIcCTD SECTION 173. Registration of Equipment and Fees. All persons owning, possessing or having custody and control of the following equipment shall register the same with the Office of the City Treasurer and pay the corresponding registration fees as follows: Registration Fee per Annum 1. Heavy Equipment: 1.1 Bulldozers P2,000.00 1.2 Road Graders 2,000.00 1.3 Road Rollers 2,000.00 1.4 Payloaders 2,000.00 1.5 Crane 2,000.00 1.6 Back Hoe 2,000.00 1.7 Transit Mixer 1,000.00 1.8 Asphalt Paver 1,000.00 1.9 Pile Driver 1,000.00 1.10 Air Compressor 1,000.00 2. Light Equipment: 2.1 Cement mixer, 1 bagger 300.00 2.2 Cement mixer, 2 bagger 500.00 2.3 Jack Hammer 500.00 2.4 Vibrator 300.00 2.5 Chain saw 200.00 2.6 Transit 200.00 The application for the registration of the above equipment shall contain the name and address of the applicant, the kind, the type, brand and other information necessary to fully describe the equipment. The registration shall be made not later than January 31, each year: Provided that, newly acquired equipment shall be registered under the provisions hereof within thirty (30) days from their acquisition. A surcharge of twenty-five per centum (25%) of the registration fee shall be imposed for late payment and an interest of fourteen per centum (14%) per annum on the registration fee and surcharge until the same is fully paid. SECTION 174. Permit Fees for the Storage of Flammable, Combustible, or Explosive Substances . Permit fees for the storage of flammable, combustible or explosive substances within the City of Baguio are hereby fixed as follows: Mayor's Permit Fee per Annum 1. Storage of gasoline, diesel, fuel, kerosene and other similar substances P1,000.00 2. Storage of cinematographic films 500.00 3. Storage of celluloids 500.00 4. Storage of Calcium Carbide 200.00 5. Storage of tar, resins, and other similar products 200.00 6. Storage of rubber products 200.00 7. Storage of other flammable or combustible materials 200.00 The permit to store or keep in trade or stock the above flammable or combustible materials shall first be secured and the fee paid to the City Treasurer before keeping or storing the same. Gasoline, diesel, fuel or kerosene not exceeding 200 liters kept for personal purposes of motor vehicle owners shall be exempt from the permit required herein. SECTION 175. Building Permit Fees. The prevailing fees/rates provided under Presidential Decree Numbered 1096, otherwise known as the Building Code of the Philippines is hereby adopted and shall be used as basis for the computation of the appropriate fees by the concerned offices for the collection and remittance to the Office of the City Treasurer. Items of activities not covered by the provisions of the Building Code shall be collected as follows: A. Excavation Permit Fee this permit shall cover private and subdivision roads, leveling of lots and other excavation within the property except for gardening purposes. The fee shall be computed at Five Pesos (P5.00) per cubic meter. Any person found to have excavated any part of his property without first securing the required permit shall be penalized with One Hundred (100%) surcharges on fees. IAcTaC B. Road Excavation Permit Fee No persons shall destroy or damage any public works construction for whatever purpose unless he has secured a permit therefor signed by the City Engineer and has paid in advance the cost of restoration thereof to the Office of the City Treasurer. The cost of estimation with provisions for appropriate clause shall be based on the estimate by considering all the prevailing prices and possible installation cost to be prepared by the Office of the City Engineer which shall not be less than: P469.00 per square meter or fraction thereof for concrete sidewalk; 483.00 per square meter or fraction thereof for asphalt macadam pavement; 500.00 per square meter or fraction thereof for asphalt overlaid roads; 600.00 per square meter or fraction thereof for concrete pavements. The amount equivalent to the restoration cost estimated by the Office of the City Engineer plus 50 percent thereof to cover liquidating damages in case of failure to restore as provided for under 6 & 7 of City Ordinance Numbered 013, series of 1993, shall be paid by the applicant to the Office of the City Treasurer to be specifically designated as a trust fund for the purpose to be used as ready and available fund for the restoration of destroyed or damaged public works or construction; PROVIDED, HOWEVER, that the whole amount of deposit may be withdrawn after the City Engineer certifies that the restoration is completely undertaken pursuant to the provisions of the just stated ordinance. Infractors shall upon conviction, be penalized by imprisonment of thirty (30) days or by a fine of Two Thousand Pesos (P2,000.00) or both at the discretion of the court. C. Equipment Rental shall be based on the rates recommended by the Association of Carriers and Equipment Lessors, Inc. (ACEL), as follows: Equipment Type Hourly Rate Daily Rate Payloader 515C Dresser 1,030.00 8,240.00 55 Inter. Harvester 872.00 6,976.00 Grader 830 Gallion 1,621.00 2,968.00 Road Roller CS 533 C 2,151.00 17,208.00 Buffalo 499.00 3,992.00 Dump Truck 10 Wheeler 807.00 6,456.00 Mini Dump Truck 649.00 4,952.00 Welding Machine 400 Amp 251.00 2,008.00 * Inclusive of fuel and operator's salary. The rates herein provided are subject to change from time to time based on the rates recommended by the ACEL for purposes of uniformity. D. Streamers where the maximum duration of two (2) weeks, the following rates shall be followed: DTEAHI Installation fee P30.00 per sq.m. of surface area if commercial and P10.00 if there is no advertisement. Inspection fee P20.00 per site Removal fee P100.00/pc. E. TESTING OF MATERIALS The City Testing Laboratory under the Office of the City Engineer is authorized to conduct testing of materials/samples for public works projects, both public and private. The following fees/charges shall be collected by the Office of the City Engineer and remitted to the Office of the City Treasurer. A) SOIL TESTING FEE 1. Grading P100.00 2. Liquid Limit 100.00 3. Plastic Limit 100.00 4. Shrinkage Limit 100.00 5. Moisture Content 100.00 6. Compaction (Protor) 300.00 7. Compaction (Modified) 400.00 8. Field Density 200.00 9. California Bearing Ration (CBR) 900.00 10. Penetration (CBR) per molded specimen 100.00 11. Swell (CBR) per molded specimen 100.00 12. Specific Gravity 100.00 13. Unit Weight disturbed samples 100.00 Unit Weight undisturbed samples 100.00 14. Combined Sieve and Hydrometer 400.00 15. Consolidation 800.00 16. Consolidation of wet and dry specimen under 10 psi unit load (correction factor for K value) 900.00 17. Direct shear 1,500.00 18. Direct shear one loading 800.00 19. Trixial compression 2,500.00 20. Trixial compression one loading 1,500.00 21. Unconfined compression per test 350.00 22. Compression inc. molding (soil stabilization) per molded specimen 150.00 23. Absorption (soil-stabilization) per molded specimen 150.00 24. Wash loss 100.00 B) AGGREGATES AND SOIL AGGREGATES (for sub-base, base and surface sources) 1. Grading 100.00 2. Material finer than #200 sieve 100.00 3. Combined sieve and hydrometer 500.00 4. Crushing 150.00 5. Unit weight loose and rodded 100.00 6. Liquid limit 100.00 7. Plastic limit 100.00 8. Specific gravity and absorption 100.00 9. Absorption 100.00 10. Specific gravity 100.00 11. Abrasion 150.00 12. California bearing ratio (complete) 900.00 13. Stripping 200.00 14. Trail mix with asphalt, complete with lab, Compacted density, absorption, swell & stability characteristics a. first trial 1,000.00 b. each extra trial 600.00 1. Swell characteristics with bituminous materials 250.00 2. Fractured face 100.00 3. Soundness 300.00 4. Organic Impurities 100.00 5. Trial Mix (Con. Design) given cement factor 700.00 6. Trial Mix (Con. Design) given strength: a. first trial 800.00 b. each extra trial 600.00 1. Air content of fresh mixed concrete 100.00 2. Mortar strength 7 days 100.00 3. Trial mix asphalt for Marshal Stability per asphalt content 350.00 4. Particles with specific gravity less than 2.00 200.00 5. Clay lumps in aggregates 100.00 C) HYDRAULIC CEMENT 1. Fineness by #200 sieve 100.00 2. Specific gravity 100.00 3. Normal consistency 100.00 4. Time of setting by Gilmore needles 100.00 5. Soundness by pat test 100.00 6. Soundness by autoclave expansion 200.00 7. Compressive strength, 1 day 100.00 8. Compressive strength, 3 days 100.00 9. Compressive strength, 7 days 100.00 10. Compressive strength, 28 days 100.00 11. Air content 100.00 12. Loss of ignition 100.00 13. Insoluble residue 100.00 14. Sulfur trioxide (cement) 150.00 15. Magnesium oxide 150.00 16. Silicon dioxide 150.00 17. Aluminum oxide 150.00 18. Ferric oxide 150.00 19. Calcium oxide 150.00 D) BITUMINOUS MATERIALS 1. Penetration 100.00 2. Ductility 200.00 3. Softening point 150.00 4. Float test 150.00 5. Viscosity 150.00 6. Distillation a. emulsified asphalt 250.00 b. cut-back, tar and petroleum prod. 300.00 1. Specific gravity 100.00 2. Loss on heating 150.00 3. Bitumen a. solubility in carbon disulfied 150.00 b. solubility in carbon tetrachlor 150.00 1. Spot test 150.00 2. Flash and fire point 100.00 3. Cement mixing 100.00 4. Seive test 100.00 5. Modified miscibility 100.00 6. Water content 150.00 7. Stone coating 150.00 8. Settlement test 150.00 9. Residue of specified penetration 200.00 E) BITUMINOUS MIXTURES 1. Extraction 150.00 2. Swell and stability char. with lab. 3. Compacted density and absorption 600.00 4. Density of % of compacted mixture 100.00 5. Marshal stability 150.00 6. Field Density 200.00 F) MISCELLANEOUS MATERIALS (CHEMICAL) 1. Lime, limestone, clay, shakes and slags a. Chem. Analysis per constituent 150.00 b. loss on ignition 150.00 c. moisture content 100.00 d. residue 100.00 2. Pre-molded expansion joint filler a. absorption 100.00 b. comprehension and recovery 200.00 3. Paint and paint materials a. Paint composition of ready mixed paint 700.00 b. Pigment composition of each constituent 250.00 c. Analysis of varnish 900.00 d. Analysis of aluminum pigment 600.00 e. Analysis of linseed oil 1,000.00 f. Analysis of reflectorized (beaded traffic paints type white) 1,500.00 (yellow) 1,000.00 traffic paint type II (white) 1,300.00 (yellow) 1,500.00 4. Water a. Suitability for concrete 800.00 b. special determination per constituent 200.00 5. Galvanized iron and steel sheets a. Zinc coating 1. for first sample 150.00 2. for each additional sample 100.00 b. Gauge determination 100.00 c. Bend and flaking test 100.00 G) CONCRETE AND CEMENT PRODUCTS 1. Molded concrete samples: a. Comprehensive strength of concrete tube (6 in. x 6 in.) 100.00 b. Comprehensive strength of concrete cylinder 6 ft. x 12 in. 100.00 8 ft. x 16 in. 100.00 c. Flexural strength of Concrete beams - in x 6 in. Cross section/s 100.00 1. Cutting of concrete samples to STD 2. Size for strength determination 500.00 3. Pipes and rain tiles a. Water absorption 100.00 b. Water absorption with coefficient of saturation 150.00 c. Dimension measurement 100.00 d. reinforcement measurement 100.00 e. strength: 1. Non-reinforced: a. 10 inches nominal size and under 150.00 b. over 10 inches to 18 inches normal size 200.00 2. Reinforced: a. 24 inches nominal size and under 250.00 b. over 24-30 inches nominal size 300.00 c. over 30-42 inches nominal size 350.00 d. over 42-60 inches nominal size 400.00 1. Masonry building units and paying blocks: a. Complete test for 10 units sample of concrete and day hollow blocks 1,000.00 b. comprehension strength 100.00 c. Moisture content 100.00 d. Water absorption and moisture content 100.00 e. Water absorption and coefficient saturation 150.00 f. Dimension measurement 100.00 g. Flexural strength 100.00 1. Flooring materials a. flexural strength 1. Cement tiles 2 cm x 20 cm x 20 cm nominal size and under per 5 unit sample 150.00 2. Slabs 4 cm x 50 cm x 50 cm maximum nominal size per unit 100.00 1. Asbestos cement sheets: Flexural Strength 1. Flat sheets, per 3 standards test specimen or less 150.00 2. For each addition 1 standard test specimen 100.00 3. Corrugated sheets per 3 standard test specimen or less 200.00 4. For each additional standard test specimen 100.00 a. Water absorption 1. for 3 standard test specimen 200.00 2. for each additional specimen (standard test) 200.00 1. Asbestos cement pipes: a. Crushing strength: 100.00 1. 10 inches nominal size under 150.00 2. over 10 inches to 18 inches nominal size 200.00 3. over 18-30 inches 250.00 1. Flexural strength for pipes 8 inches 2. Nominal size under 200.00 SECTION 176. Motor Vehicle Smoke Test Fee. A motor vehicle smoke test fee of fifty pesos (P50.00) is hereby imposed for every vehicle tested by the authorities of the city to determine the extent of smoke emitted by it. SECTION 177. Registration and Accreditation of Tourism Related Establishments/Activities . Tourism related establishments/activities in Baguio City shall be classified, accredited and registered in accordance with the rules and regulations promulgated by the Department of Tourism on April 20, 1992 and August 26, 1992 published in the supplement of the Official Gazette, Volume 89, No. 20 dated May 17, 1993. HASDcC All tourism related establishments/activities accredited by the Department of Tourism in accordance with the above stated rules and regulations shall be registered with the Office of the City Treasurer. An annual registration fee shall be paid in accordance with the following schedule: Registration Fee per Annum 1. Hotels: 1.1 De Luxe Class P2,200.00 1.2 First Class 1,980.00 1.3 Standard Class 1,650.00 1.4 Economy Class 1,100.00 2. Tourist Inns 800.00 3. Apartel 600.00 4. Pension House 500.00 5. Motorist Hotel (Motel) 600.00 6. Resort: 6.1 Inland Resort 1,000.00 7. Tourism related equipments: 7.1 Tourist Bus 200.00 each 7.2 Coaster 175.00 each 7.3 Mini Van 150.00 each 7.4 Car 150.00 each CHAPTER XXII Penal Provisions SECTION 178. Penalty for Violation of the Ordinance: General . Any person who violates any provision of this Ordinance shall, upon conviction, be punished by a fine of not less than ONE THOUSAND PESOS (P1,000.00), nor more than FIVE THOUSAND PESOS (P5,000.00), or imprisonment of not less than ONE (1) MONTH nor more than SIX (6) MONTHS, or BOTH such fine and imprisonment at the discretion of the Court. CTDacA If the violation is committed by a juridical person, the penalty shall be imposed upon the President, Chairman, or Manager thereof. SECTION 179. Penalty for Selling, Transferring, Encumbering or in Any Way Disposing of Property Placed under the Control of the City Government under Constructive Distraint . Any taxpayer whose property has been placed under constructive distraint by the City Treasurer who sells, transfers, encumbers, or in any way disposes of said property or any part thereof without the knowledge and consent of the City Treasurer shall, upon conviction, be punished by a fine twice the value of the property sold, transferred, encumbered or disposed of but not less than ONE THOUSAND PESOS (P1,000.00), nor more than FIVE THOUSAND PESOS (P5,000.00), or imprisonment of not less than ONE (1) MONTH nor more than SIX (6) MONTHS, or BOTH such fine and imprisonment at the discretion of the Court. SECTION 180. Omission of Property from Assessment or Tax Rolls by Officers and Other Acts. By Officer charged with the duty of assessing real property who willfully fails to assess, or who intentionally omits from the assessment or tax roll any real property which he knows to be taxable, or who willfully or negligently underassess 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 a fine of not less than ONE THOUSAND PESOS (P1,000.00) nor more than FIVE THOUSAND PESOS P5,000.00), or by imprisonment of not less than ONE (1) MONTH nor more than SIX (6) MONTHS, or BOTH such fine and imprisonment at the discretion of the Court. SECTION 181. Government Agents Delaying Assessment of Real Property and Assessment Appeals . Any Government official who intentionally and deliberately delays the assessment of real property or the filing of any appeal against its assessment shall, upon conviction, be punished by a fine of not less than FIVE HUNDRED PESOS (P500.00) nor more than FIVE THOUSAND PESOS (P5,000.00), or by imprisonment of not less than ONE (1) MONTH nor more than SIX (6) MONTHS, or BOTH such fine and imprisonment at the discretion of the Court. SECTION 182. Failure to Dispose of Delinquent Real Property at Public Auction . The City Treasurer, in case he fails to dispose of delinquent real property at public auction in compliance with the pertinent provisions of this Ordinance, or any other local government official whose acts hinder the prompt disposition of delinquent real property at public auction shall, upon conviction, be punished by a fine of not less than ONE THOUSAND PESOS (P1,000.00), nor more than FIVE THOUSAND PESOS (P5,000.00), or imprisonment of not less than ONE (1) MONTH nor more than SIX (6) MONTHS, or BOTH such fine and imprisonment at the discretion of the Court. CHAPTER XXIII Final Provisions SECTION 183. Repealing Clause . Tax Ordinance Numbered 95-001 and all Ordinances, Executive Orders, Administrative Orders, Resolutions or parts thereof which are inconsistent herewith are hereby repealed or modified accordingly. SECTION 184. Separability Clause. If for any reason or reasons, any section or provision of this ordinance shall be held to be unconstitutional or invalid, no other section or provision thereof shall be affected thereby. SECTION 185. Effectivity Clause . This ordinance shall take effect on 01 January 2001. HASDcC Passed. Hon. Yangot voted against. CERTIFIED CORRECT: (SGD.) DANIEL T. FARIAS Vice Mayor and Presiding Officer ATTESTED: (SGD.) RONALDO B. PEREZ City Secretary APPROVED: (SGD.) MAURICIO G. DOMOGAN City Mayor December 27, 2000