Revised Revenue Code of Baler, Aurora (2012)

July 11, 2012 Excerpt from the Minutes of the Regular Session of the Sangguniang Bayan of Baler, Aurora which was Held on July 11, 2012 at the SB Session Hall, Legislative Building. Present: Hon. Nelianto C. Bihasa Vice Mayor-Presiding Officer Hon. Danilo M. Ong SB Member Hon. Karen G. Angara-Ularan SB Member-PCL President Hon. Noel P. Go SB Member Hon. Arthur L. Sanchez SB Member Hon. Reynaldo E. Mapindan SB Member Hon. Gina T. Ritual SB Member Hon. Nenita DS. Gonzales SB Member Hon. Sonia G. Amatorio SB Member Hon. Gina Z. Agapito SB Member-ABC President Hon. Aya Rose L. Avellaneda SB Member-SK Fed., Chairman BALER TAX ORDINANCE NO. 001-12 AN ORDINANCE ENACTING THE REVISED REVENUE CODE OF BALER, AURORA (2012) Be it ordained by the Sangguniang Bayan of Baler, Aurora that: CHAPTER I General Provisions ARTICLE A Short Title and Scope SECTION 1A.01. Short Title. This ordinance shall be known as the "Revised Revenue Code of Baler, Aurora (2012)": SECTION 1A.02. Scope and Application. This code shall govern the levy, assessment and collection of taxes, fees, charges and other legal impositions within the jurisdiction of this municipality. ARTICLE B Construction of Provisions SECTION 1B.01. Words and Phrases Not Herein Expressly Defined. Words and phrases embodied in this Code not herein specifically defined shall have the same definition as found in R.A. 7160 and its Implementing Rules and Regulations as well as in other applicable laws. SECTION 1B.02. Rules of Construction. In construing the provisions of this Code the following rules of construction shall be observed unless inconsistent with the manifest intent of the provisions or when applied they would lead to absurd or highly improbable results. a.) General Rule. All words and phrases shall be construed and understood according to the common and approved usage of the language; but technical words and phrases and such other words in this Code which may have acquired a peculiar or appropriate meaning shall be construed and understood according to such technical, peculiar and appropriate meaning. b.) Gender and Number. Every word in this Code importing the masculine gender shall extend to both male and female. Every word importing the singular number shall apply to several persons or things as well, and every word importing the plural number shall extend and be applied to one person or thing as well. c.) Reasonable Time. In all cases where any act is required to be done within the reasonable time, the same shall be deemed to mean such time as may be necessary for the prompt performance of the act. d.) Computation of Time. The time within which an act is to be done as provided in this Code or in any rule or regulations issued pursuant to the provisions thereof, when expressed in days, shall be computed by excluding the first day and including the last day, except when the last day falls on Sunday or Holiday, in which case, the same shall be excluded in the computation, and the next business day shall be considered the last day. CAIHTE e.) References. All references to Chapters, Articles or Sections are to the Chapters, Articles or Sections in this Code unless otherwise specified. f.) Conflicting Provisions of Chapters. If the provisions of different chapters conflict with or contravene with each other, the provisions of each chapter shall prevail as to all specific matters and questions involved therein. g.) Conflicting Provisions of Sections. If the provisions of different sections in the same article conflict with each other, the provisions of the section which is the last in point of sequence shall prevail. ARTICLE C Definition of Terms SECTION 1C.01. Definition. When used in this Code, the term: Agricultural Products Include the yield of the soil, such as corn, rice, wheat, rye, hay, coconut, sugarcane, tobacco, root crops, vegetables, fruits, flowers, and their by-products; ordinary salt; all kind of fish, poultry; and 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 such as, freezing, drying, salting, smoking or stripping for purposes of preserving or otherwise preparing said products for the market. To be considered an agricultural product whether in its original form or not, its transformation must have been undertaken by the farmer, fisherman, producer or owner. Agricultural products as defined include those that undergo not only simple but even sophisticated processes employing advance technological means in packaging like dressed chicken or ground coffee in plastic bags or styropor or other packaging materials intended to process and prepare the products for the market. The term by-products shall mean those materials which in the cultivation or processing of an article remain over, and which are still of value and marketable, like copra cake from copra and molasses from sugar cane. Amusement is a pleasurable diversion and entertainment. It is synonymous to relaxation, avocation, pastime, or fun. Amusement Places include theaters, cinemas, concert, halls, circuses and other places of amusement where one seeks admission to entertain oneself by seeing or viewing the show or performance. Business means trade or commercial activity regularly engaged in as a means of livelihood or with a view to profit. Banks or Banking Institutions shall refer to persons or entities engaged in the lending of funds obtained from the public through the receipt of deposits or the sale of bonds, securities or obligations of any kind and all entities regularly conducting such operations. Other Financial Institutions include non-bank financial intermediaries, lending investors, finance and investment companies, pawnshops, money shops, insurance companies, stock markets, stock brokers and dealers in securities and foreign exchange, as defined under applicable laws or rules and regulations thereunder. Capital signifies the actual estate, whether in money or property owner by an individual or corporations; it is a fund with which it transacts its business, which would be liable to each creditor, and which in case of insolvency passes on to a receiver. Capital Investment is the capital that a person employs in any undertaking, or which he contributes to the capital of a partnership, corporation, or any other juridical entity or association in a particular taxing jurisdiction. Charges refer to pecuniary liability, as rents or fees against persons or property. Contractor includes persons, natural or juridical, not subject to professional tax under Section 139 of the Local Government Code of 1991, whose activity consists essentially of the sale of all kinds of services for a fee, regardless of whether or not the performance of the service calls for the exercise or use of the physical or mental faculties of such contractor or his employees. As used in this code, the term "contractor" includes but not limited to the following: General engineering, general building, and specialty contractor as defined under applicable laws: 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 lights, heat or power; Proprietors or operators of smelting plants; Engraving, plating and plastic lamination establishments; Proprietors or operators of establishment for repairing, repainting, upholstering, washing or greasing of vehicles, heavy equipment, vulcanizing, recapping and battery charging. Proprietors or operators of furniture shops and establishments for planning or surfacing and re-cutting of lumber, and sawmills under contract to saw or cut logs belonging to others; DETACa 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 and electrical devices; Proprietors or operators of establishments or lots for parking purposes; Proprietor or operators of tailor shops, dress shops, milliners and hatters, beauty parlors, barbershops, massage clinics, sauna, Turkish and Swedish baths, slenderizing and body building saloons and similar establishments; Photographic studios; Funeral parlors; Proprietors or operators of hotels, motels and lodging houses; Proprietors or operators of arrastre or stevedoring, warehousing or forwarding establishments, master plumbers, smiths and house or sign painters; Printers, bookbinders, lithographers; Publishers except those engaged in the publication or printing of any newspaper, magazine, review or bulletin which appears at regular intervals with fixed prices for subscription and sale and which is not devoted principally to the publication of advertisements; Business agents, private detectives or watchman agencies, commercial and immigration brokers and cinematographic film owners, lessors, and distributors; Corporation includes partnership, no matter how created or organized, joint-stock companies, joint accounts (cuentas en participation), associations or insurance companies but does not include general professional partnership and a joint venture or consortium formed for the purpose of undertaking construction projects or engaging in petroleum, coal, geothermal and other energy operations or consortium agreement under a service contract with the government. General professional partnerships are partnerships formed by persons for the sole purpose of exercising their common profession, no part of the income of which is derived from engaging in any trade or business. The term "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. Cooperative is a duly registered association of persons, with a common bond of interest, who have voluntarily joined together to achieve a lawful, common, social, or economic end, making equitable contributions to the capital required and accepting a fair share of the risks and benefits of the undertaking in accordance with universally accepted cooperative principles. Countryside and Barangay Business Enterprise refers to any business entity, association or cooperative registered under the provisions of Republic Act 6810 otherwise known as Magna Carta for Countryside and Barangay Business Enterprises (Kalakalan 20). Dealer means one whose business is to buy and sell merchandise, goods and chattels as a merchant. He stands immediately between the producer or manufacturer and the consumer and depends for his profit not upon the labor he bestows upon his commodities but upon the skill and foresight with which he watches the market. Fee means charge fixed by law or ordinance for the regulation or inspection of a business or activity. It shall also include charges fixed by law or agency for the services of a public officer in the discharge of his official duties. Franchise is a right or privilege, affected with public interest that is conferred upon private persons or corporations, under such terms and conditions as the government and its political subdivisions may impose in the interest of the public welfare, security and safety. Gross Sales or Receipts include the total amount of money or its equivalent representing the contract price, compensation or service fee, including the amount charged or materials supplied with the services and deposits or advance payments actually received during the taxable quarter for the services performed or to be performed for another person excluding discounts if determinable at the time of sales, sales return, excise tax and value-added tax (VAT). Manufacturer includes every person who, by physical or chemical process, alters the exterior texture or form or inner substance of any raw material or manufactured or partially manufactured 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 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 such process or manufacture can be put to a special use or uses to which condition could not have been put and who in addition, alter such raw material or manufactured or partially manufacture 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 of consumption. Marginal Farmer or Fisherman refers to individual engaged in subsistence farming or fishing which shall be limited to the sale, barter or exchange of agricultural or marine products produced by himself and his immediate family and whose annual net income from such farming or fishing does not exceed Fifty Thousand Pesos (P50,000.00) or the poverty line established by NEDA for the particular region or locality, whichever is higher. aDSIHc Motor Vehicle means any vehicle propelled by any power other than muscular power using the public roads, but excluding road rollers, trolley cars, street-sweepers, sprinklers lawn mowers, bulldozers, graders forklifts, amphibian trucks, and cranes if not used on public roads, vehicles that run only on rails or tracks, tractors, trailers, and traction engines of all kinds used exclusively for agricultural purposes. Municipal Waters include not only streams, lakes and tidal waters within the municipality, not being the subject of private ownership and not comprised within the national parks, public forest, timber lands, forest reserves or fishery reserves, but also marine waters included between two lines drawn perpendicularly to the general coastline from points where the boundary lines of the municipality or city touch the sea at low tide and a third line parallel with the general coastline and fifteen (15) kilometers from it. Where two (2) municipalities are so situated on the opposite shores that there is less than fifteen (15) kilometers of marine waters between them, the third line shall be equally distant from opposite shores of the respective municipalities. Operator includes the owner, manager, administrator, or any other person who operates or is responsible for the operation of a business establishment or undertaking. Peddler means any person who, either, for himself or on commission, travels from place to place and sells his goods or offers to sell and deliver the same. Whether a peddler is a wholesale peddler or retail peddler of a particular commodity shall be determined from the definition of wholesale dealer or retailer as provided in this Code. Persons means every natural or juridical being, susceptible of rights and obligations or of being the subject of legal relations. Rental means the value of the consideration, whether in money, or otherwise, given for the enjoyment or use of a thing. Residents refer to natural persons who have their habitual residence in the province, city, or municipality, where they exercise their civil rights and fulfill their civil obligations, and to juridical persons for which the law or any other provision creating or recognizing them fixes their residence in a particular province, city, or municipality. In the absence of such laws, juridical persons are residents 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. Retail means a sale where the purchaser buys the commodity for his own consumption, irrespective of the quantity of the commodity sold. Vessel includes every type of boat, craft, or other artificial contrivance used or capable of being used, as a means of transportation on water. Wharfage means a fee assessed against the cargo of a vessel engaged in foreign or domestic trade based on quantity, weight or measure received and/or distributed by vessel. 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 Municipal Taxes ARTICLE A Real Property Tax SECTION 2A.01. Imposition and Rate of Tax. The rate of real property tax shall be in the amount that is now being levied, or may hereafter be fixed by the Provincial Government thru the Sangguniang Panlalawigan in accordance with the provisions of Sections 232 and 233 of Republic Act No. 7160 and Rule XXXI of its Implementing Rules and Regulations. SECTION 2A.02. Collection of Real Property Tax and Additional Levies. The collection of the basic real property tax and the additional special levies one percent (1) Ad Valorem Tax accruing to the Special Education Fund and Tax on idle lands together with the interest thereon and related expenses shall be the responsibility of the municipal treasurer. SECTION 2A.03. Exemptions. Pursuant to section 234 of R.A. 7160, the following real properties are exempted from the payment of real property tax: a.) All real property owned by the Republic of the Philippines or any of its political subdivisions except when the beneficial use thereof has been granted, for consideration or otherwise, to a taxable person; b.) Charitable institutions, churches, parsonages or convents appurtenant thereto, mosques, non-profit or religious cemeteries and all lands, buildings and improvements actually, directly and exclusively used for religious charitable or educational purposes; c.) All machineries and equipment that are actually, directly and exclusively used by local water districts and government-owned or controlled corporations engaged in the supply and distribution of water and or/generation and transmission of electric power; d.) All real property owned by duly registered cooperatives as provided for under RA 9520; and e.) Machinery and equipment used for pollution control and environmental protection. ETHIDa Except as provided under RA 7160 and its implementing rules and regulations, any exemption from payment of real property tax previously granted to, or presently enjoyed by all persons, whether natural or juridical, including government-owned or controlled corporation (GOCCs) are hereby withdrawn. SECTION 2A.04. Definition of Terms. As used in this Article, the term: 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. Actual Use refers to the purpose for which the property is principally or predominantly utilized by the person in possession thereof. Ad Valorem Tax is a levy on real property determined on the basis of a fixed proportion of the value of the property. Agricultural Land is land devoted principally to the planting of trees, raising of crops, livestock and poultry, dairying, salt making, inland fishing and similar aqua-cultural activities, and is not classified as mineral, timber, residential, commercial or industrial land. Appraisal is the act or process of determining the value of a property as of specific date for specific purpose. Assessment is the act of process of determining the value of a property, or proportion thereof subject to tax, including the discovery, listing, classification and appraisal of properties. Assessment Level is the percentage applied to the fair market value to determine the taxable value of the property. Assessed Value is the fair market value of the real property multiplied by the assessment level. It is synonymous to the term "taxable value". Commercial Land is land devoted principally to the object of profit and is not classified as agricultural, industrial, mineral, timber, or residential land. Depreciated Value is the value remaining after deducting depreciation from the acquisition cost. Economic Life is the estimated period over which it is anticipated that a machinery or equipment maybe profitably utilized. Fair Market Value is the price at which a property maybe sold by a seller who is not compelled to sell and bought by a buyer who is not compelled to buy. Industrial Land is land devoted principally to industrial activity as capital investment and is not classified as agricultural, commercial, timber, mineral, or residential land. Improvement is a valuable addition made to a property or an amelioration in its condition, which is intended to enhance its value, beauty or utility or to adapt it for new or further purposes, amounting to more than a mere repair or replacement of parts involving capital expenditures and labor and normally requiring a building permit. 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 installation and appurtenant service facilities 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 nature and purpose are designed for, or necessary to its manufacturing, mining, logging, commercial, industrial, or agricultural purposes. Machinery which are of general purpose use in including but not limited to office equipment, typewriters, telephone equipment, breakable or easily damaged containers (glass or cartons), microcomputers, facsimile machines, telex machines, cash dispensers, furniture and fixtures, freezers, refrigerators, display cases or racks, fruit juice or beverage automatic dispensing machines which are not directly and exclusively used to meet the needs of a particular industry, business or activity shall not be considered within the definition of machinery under this Code. Residential machinery shall include machines, equipment, appliances or apparatus permanently attached to residential land and improvements or those immovable by destination. Mineral Lands are lands which minerals, metallic or non-metallic, exist in sufficient quantity or grade to justify the necessary expenditures to extract and utilize such materials. Reassessment is the assigning of new assessed values to property, particularly real estate, as the result of a general, partial, or individual reappraisal of the property. Remaining Economic Life is the period of time expressed in years from the date of appraisal to the date when the machinery become valueless. Remaining Value is the value corresponding to the remaining useful life of the machinery. Replacement or Reproduction Cost is the cost that would be incurred on the basis of current prices, in acquiring an equally desirable substitute property, or the cost of reproducing a new replica of the property on the basis of current prices with the same or closely similar materials. Residential Land is land principally devoted to habitation. SECTION 2A.05. Appraisal of Real Property. All real properties in this municipality shall be appraised at the current and fair market value prevailing in this locality based on the rules and regulations promulgated by the Department of Finance for classification, appraisal and assessment of real property. cSEDTC SECTION 2A.06. Declaration of Real Property by Owner or Administrator. It shall be the duty of all persons, natural or juridical, owning or administering real property, including the improvements thereon, within this municipality, or their duly authorized representative, to prepare or cause to be prepared and file with the municipal assessor, a sworn statement declaring the true value of their property or properties, whether previously declared or undeclared, taxable or exempt, which shall be the current and fair market value of the property, as determined by the declarant. Such declaration shall contain a description of the property sufficient in detail to enable the municipal assessor or his deputy to identify the same for assessment purposes. The sworn declaration of real property herein referred to shall be filed with the municipal assessor once every three (3) years during the period from January first (1st) to June thirtieth (30th) of the year in which the declaration is filed. SECTION 2A.07. Duty of Person Acquiring Real Property or Making Improvement Thereon. The following are the duties of person or persons acquiring real property in this municipality or making improvement thereon: a] All persons, natural or juridical, or their duly authorized representatives, who acquire at any time a parcel or parcels of land in this municipality, shall file with the municipal assessors a sworn statement declaring the true value of subject property within sixty (60) days after the acquisition of such property as evidenced by a duly notarized or final deed of conveyance executed between the contracting parties bearing proof of registration from the registrar of deeds concerned. The sixty-day period shall commence on the date of execution of the deed of conveyance. b] In the case of houses, buildings, or other improvements acquired or newly constructed which will require building permits, property owners or their authorized representative shall likewise file a sworn declaration of the true value of the subject house, building, or other improvement within sixty (60) days after: 1) The date of a duly notarized final deed of sale, contract, or other deed of conveyance covering the subject property executed between the contracting parties; 2) The date of completion or occupancy of the newly constructed building, house or improvement whichever comes earlier; and 3) The date of completion or occupancy of any expansion, renovation or additional structures or improvements made upon any existing building, house or other real property, whichever comes earlier. c] In the case of machinery, the sixty-day period for filing the required sworn declaration of property values shall commence on the date of installation thereof as determined by the municipal assessor and, for this purpose, said municipal may secure certification of the building official or engineer or other appropriate official in this municipality. SECTION 2A.08. Declaration of Real Property by the Municipal Assessor. When any person, natural or juridical, by whom real property is required to be declared under Section 202 of RA 7160, refuses or fails for any reason to make such declaration within the time prescribed, the Municipal Assessor shall himself declare the property in the name of the defaulting owner, if known, of against an unknown owners as the case may be, and shall assess the property for taxation in accordance with the provisions of Chapter 1, Title Two, of RA 7160. Declaration of real property by the Municipal Assessor shall be subject to the following rules; 1) The Municipal Assessor shall declare only real property previously undeclared for taxation purposes. 2) In the case of real property discovered whose owner or owners are unknown, the municipal assessor shall declare the same in the name of the "Unknown Owner", copy furnished the provincial assessor until such time that a person, natural or juridical, comes forth and files the sworn declaration of property values required herein. 3) No oath shall be required of any declaration made by the Municipal Assessor. SECTION 2A.09. 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 the provisions of Chapter 1, Title Two of RA 7160 shall file with the Municipal Assessor within thirty (30) days from the date of the declaration or real property sufficient documentary evidence in support of such claim including corporate charters, title of ownership, articles of incorporation, by laws, 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 2A.10. Notification of Transfer of Real Property Ownership. Any person, natural or juridical, who shall transfer real property ownership to another shall notify the municipal assessor within sixty (60) days from the date of such transfer. The notification shall include the mode of transfer, the description of the property alienated, the name and address of the transferee. In addition to the notice of transfer, the previous property owner shall likewise surrender to the Municipal Assessor the tax declaration covering the subject property in order that the same may be cancelled from the assessment records of this municipality. If, however, said previous owner still owns property other than the property alienated, he shall, within the prescribed sixty day period, filed with the municipal assessor, amended sworn declaration of the true value of the property or properties he retains in accordance with the Section 2A.09 and 2A.10 of this Article. SECTION 2A.11. Duty of Registrar of Deeds to Apprise the Municipal Assessor of Real Property Listed in the Registry. On or before the thirtieth (30th) of June of every year, the Registrar of Deeds shall prepare and submit to the municipal assessor of this municipality the abstract of his Registry of Property which includes a brief but sufficient description of the real property entered therein, their present owners, and the date of their most recent transfer or alienation accompanied by copies of corresponding deeds of sale, donation, or partition or other forms of alienation involving real properties in this municipality. SDAaTC Before any document of transfer, alienation, or encumbrance of real property may be registered, the registrar of deeds shall require the presentation of a certificate or clearance issued by the Municipal Treasurer of this Municipality to the effect that all current year and past year basic and additional special education fund, real property taxes and the tax on transfer of real property ownership, due on the subject property, have been paid in full including interest or penalties due thereon. Failure to provide such certificate shall be a valid cause for the registrar of deeds to refuse the registration of the document. In the absence of such certification or tax clearance, the registration is null and void. The registrar of deeds and notaries public shall furnish the municipal assessor with copies of all contracts, selling, transferring, or otherwise conveying, leasing, or mortgaging real property in this municipality registered by, or acknowledged before them, within thirty (30) days from the date of registration or acknowledgment. SECTION 2A.12. 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 on land, or a certificate of registration for any machinery, including machines, mechanical contrivances and apparatus attached to 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 Municipal Assessor. In lieu of individual copies of the said permits or certificates, said public officials shall furnish the Municipal Assessor concerned with monthly summaries of issued permit or certificates within the first ten (10) days of the succeeding month. Any official referred to in this section shall likewise furnish the municipal assessor with copies of the building floor plans and/or certificates of registration or installation of other machineries which may not be permanently or temporarily attached to land or another real property but falling under the definition of the term "machinery" as officially define under RA 7160 and its implementing rules and regulations or the guidelines issued by DOF. SECTION 2A.13. Duty of Geodetic Engineer 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 municipal assessor of this municipality a white or blue print copy of each of all approved original or subdivision plans or maps of surveys executed by them in this municipality within thirty (30) days from receipt of such approved plans from the Land Management Bureau, the Land Registration Authority, or the Housing and Land Use Regulatory Board, as the case may be. SECTION 2A.14. Authority of the Municipal Assessor to Take Evidence. For the purpose of obtaining information on which to base the market value of any real property, the municipal assessor or his deputy may summon the owners of the properties to be affected or persons having legal interest therein and witnesses, administer oaths, and take deposition concerning the property, its ownership, amount, nature, and value. SECTION 2A.15. Assessment Levels. The assessment levels to be applied to the fair market value of real property to determine its assessed value shall be those fixed by the Sangguniang Panlalawigan thru an appropriate ordinance enacted for that purpose in accordance with the provisions of Section 218 of RA 7160 and its implementing rules and regulations. SECTION 2A.16. 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 and the additional tax for the Special Education Fund due thereon without interest in four (4) equal installments to be due and payable on or before the thirty-first (31st) day of March; the second installment, on or before the thirtieth (30th) day of June; the third installment, on or before the thirtieth (30th) day of September; and the last installments on or before the thirty-first (31st) of December. The date for the payment of the special levies shall be as prescribed by the Sangguniang Panlalawigan through an ordinance enacted for the purpose. Payment 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 2A.17. Distribution of Proceeds. The proceeds from the collection of the real property tax, including interest thereon and the proceeds from the use, lease or disposition, sale or redemption for property acquired at a public auction in accordance with the provision of Chapter 1, title Two of RA 7160 shall be distributed as follows; a) Thirty-five percent (35%) shall accrue to the general fund of the province; b) Forty percent (40%) shall accrue to the general fund of this municipality. c) Twenty-five percent (25%) shall accrue to the general fund of the barangay where the property is located. The share of each barangay shall be released directly to the barangay treasurer on a quarterly basis within five (5) days after the end of each quarter, without need of any further action, and shall not be subject to any lien or holdback for whatever purpose subject to such rules as may be prescribed by the Commission on Audit for this purpose. SECTION 2A.18. Interest on Unpaid Real Property Tax. In case of failure to pay the basic real property tax or any other tax levied under Chapter 1, Title Two of RA 7160 upon the expiration of the period for payment without penalty shall subject the taxpayer to the payment of interest at the rate of two percent (2%) per month on the unpaid amount or fraction thereof, until the delinquent tax shall have been fully paid. In no case, however, shall the total interest on the unpaid tax or portion thereof exceed thirty-six (36) months. acEHCD SECTION 2A.19. Applicability Clause. The pertinent provisions of Chapter 1, Title Two of RA 7160; Rule XXXI of the IRR; and the Provincial Ordinance enacted by the Sangguniang Panlalawigan pursuant to the said levying real property taxes as well as the guidelines issued by the Department of Finance shall apply to all matters affecting real property taxation in this municipality. SECTION 2A.20. Penalty. This Article is a restatement of the pertinent provisions of Chapter 1, Title Two of RA 7160; Rule XXXI of the IRR and the existing Provincial Ordinance on real property taxation and, as such, any violation thereof shall be prosecuted and penalized under the said law or ordinance, as the case may be. ARTICLE B Business Tax SECTION 2B.01. Definition of Terms. When used in this Article, the term; Advertising Agency includes all persons who engaged in the business of advertising for others by means of billboards, posters, placards, notices, signs, directories, pamphlets, leaflets, handbills, electric or neon lights, airplanes, balloons or other media, whether in pictorial or reading form. Bars include beer gardens or places where intoxicating and fermented liquors or malts are sold, disposed of, or given away for compensation, even without foods, where the services of hostesses and/or waitresses are employed, and where customers are entertained by occasional dancing to music not rendered by a regular dance orchestra or musicians hired for the purpose, otherwise, the place shall be classified as a "dance hall" or "night club ". A "cocktail lounge" is considered a "bar" even if there are no hostesses or waitresses to entertain the customers. Brewer includes all persons who manufacture fermented liquors of any description for sale or delivery to others but does not include manufacturers of tuba, basi, tapuy or similar domestic fermented liquors, whose daily production does not exceed Two Hundred (200) gauge liters. 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. Cabaret/Dance Hall includes any place or establishment where dancing is permitted to the public in consideration of any admission, entrance, or any other fee paid on or before, or after the dancing, and where professional hostesses or dancers are employed. Carinderia refers to any public eating place where cooked foods are served at a price. Cockpit includes any place, compound, building or portion thereof, where cockfights are held, whether or not money bets are made on the results of such cockfights. Collecting Agency includes any person other than a practicing "Attorney-at-Law" engaged in the business of collecting or suing debts or liabilities placed in his hands for said collection or suit, by subscribers or customers applying and paying therefore, while a "mercantile agency" is any person engaged in the business of gathering information as to the financial standing ability or credit of persons engaged in the business and reporting the same to the subscriber or to customers applying and paying therefore. Electric Cooperative refers to a non-stock, non-profit membership corporation heretofore formed or organized for the purpose of supplying, promoting, and encouraging the fullest use of electric service on an area coverage based at the lowest cost consistent with sound economy and the prudent management of the business of such corporation and registered, supervised and controlled by National Electrification Administration (NEA). Compounder comprises every person who, without rectifying, purifying, or refining, distilled spirits, shall by mixing such spirits, wine or other liquor with any materials except water, manufacture any intoxicating beverage whatever. General Engineering Contractor is a person whose principal contracting business is in connection with fixed works requiring specialized engineering knowledge and skill, including the following divisions or subjects; irrigations, drainage, water power, water supply, flood control, inland waterways, harbors, docks, wharves, shipyards and ports, dams, hydro-electric projects, levees, river control and reclamation works, railroads, highways, street and roads, bridges, overpasses, underpasses and other similar works; pipelines and other system for the transmission of petroleum and other liquid or gaseous substance; land leveling and earth moving projects, excavating, grading, trenching, paving and surfacing works. General Building Contractor is a person whose principal contracting business is in connection with any structure built, being built, or to be built, for the support, shelter and enclosure of persons, animals, chattels or movable property of any kind, requiring in its construction the use of more than two unrelated building trades or crafts, to do or superintend the whole of any part thereof. Such structure includes sewers and sewerage disposal plants and systems, parks, playgrounds and other recreational works, refineries, chemical plants and similar industrial plants requiring specialized engineering knowledge and skill, power houses, power plants and other utility plants and installations, mines and metallurgical plants, cements and concrete works in connection with the above-mentioned fixed works. A person who merely furnishes materials or supplies without fabricating them into, or consuming them in the performance of the work of the general building contractor does not necessary fall within this definition. SDHTEC Specialty Contractor is a person whose operations pertain to the performance of construction work requiring special skills and whose principal contracting business involves the use of specialized buildings trades and crafts. Distillers of Spirits comprise all who distill spirituous liquors by original and continuous distillation from mash, wort, wash, sap or syrup through continuous closed vessels and pipes until the manufacture thereof is complete. Gross Receipts includes all monies and properties received in consideration of services rendered or articles sold, exchanged or leased, without any deduction, or the whole amount of the receipt of the business before the cost of production is deducted there from. Hotel includes any house or building or portion thereof in which any person or persons may be regularly harbored or received as transient or guests. A hotel shall be considered as living quarters and shall have the privilege to accept any number of guests and to serve food to the guests therein. Importer means any person who brings articles, goods, wares or merchandise of any kind or class from abroad for unloading in the Philippines or which after such entry are consumed herein or incorporated into the general mass of property in the Philippines. In case of tax free articles brought or imported into the Philippines by persons, entities or agencies exempt from tax which are subsequently sold, transferred or exchanged in the Philippines to non-exempt private persons or entities, the purchaser or recipient shall be considered the importer thereof. Independent Wholesaler means any person other than a manufacturer, producer or importer, who buys commodities for resale to persons other than the end-users regardless of the quantity of the transaction. Lending Investors includes all persons who make a practice of lending money for themselves or others at interests. Levy means an imposition or collection of an assessment, tax, fee, charge, or fine. License or Permit is a right or permission granted in accordance with law or by a competent authority to engage in some business or occupation or to engage in some transactions. Lodging House includes any house or building, or portion thereof, in which any person or persons may be regularly harbored or received as transient for compensation. Taverns or inns shall be considered as lodging house. Manufacturer of Cigars or Cigarettes includes those whose business is to make or manufacture cigars or cigarettes or both for sale or who employ others to make or manufacture cigars or cigarettes for sale; but the term does not include artisans or apprentices employed to make cigars or cigarettes from materials supplied by the employer, the latter being lawfully engaged in the manufacture of cigars and cigarettes. Manufacturer of Tobacco includes every person whose business is to manufacture tobacco or snuff, whether such manufacture be by cutting, pressing, grinding, or rubbing any raw or leaf tobacco, or otherwise preparing raw or leaf tobacco, or manufactured or partially manufactured tobacco or snuff, or putting up for consumption scraps, refuse, or stems of tobacco resulting from any waste by sifting, screening, or by any other process. Money Shop is an extension service unit of a banking institution usually operating markets with authority to accept money for deposit and extend short-term loans for specific purposes. Motel includes any houses or building or portion thereof in which any persons may be regularly harbored or received ad 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. Pawnbrokers includes every person engaged in granting loans or deposits or pledges of personal property on the condition of returning the same at the stipulated prices, displaying at his place of business their gilts or yellow balls or exhibiting a sign or money to loan on personal property or deposit or pledge. Privilege means a right or immunity granted as a peculiar benefit, advantage or favor. Real Estate Dealer include any person engaged in the business of buying, selling exchanging, or renting property as principal and holding himself out as a full or part-time dealer in real; estate or an owner of 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 the business as a real estate dealer by the mere fact that he is the owner or sub-lessor of property rented or offered to rent for an aggregate amount of One Thousand Pesos (P1,000.00) or more a year. An owner of sugar lands subject to tax under Commonwealth Act Numbered Five Hundred Sixty-Seven (CA 567) shall not be considered as a real estate dealer under this definition. Rectifier comprises every person who rectifies, purifies, or refines distilled spirits or wines by any process other than by original continuous distillation from mash, wash, wort, sap, or syrup through continuous closed vessels and pipes until the manufacture thereof is complete. Every wholesale or retail liquor dealer who has in his possession any still or mash tub, or who keeps any other apparatus for the purpose of distilling spirits, or in any manner refining distilled spirit shall be regarded as a rectifier and as being engaged in the business of rectifying. Repacker of Wines or Distilled Spirits includes all persons who remove wines or distilled spirits from the original container for repacking and selling the same at wholesale. AScHCD Restaurant refers to any place that provides food to the public and accept orders from them at a price. This term includes "food caterers". Retail Dealer in Fermented Liquor includes every person except retail dealers in tuba, basi, tapuy, who for himself or on commission sells or offer for sale fermented liquors on quantities of Five (5) liters or less at any one time and not for resale. Retail Leaf Tobacco Dealer includes every person who, for himself or on commission, sells leaf tobacco or offers for sale to any person except a registered dealer on leaf tobacco or a manufacturer of cigars, or manufactured tobacco, but the term does not include a planter or producer so far as it concerns the sale of leaf tobacco of his own production. Retail Tobacco Dealer includes every person, who for himself or on commission, sells or offers for sale not more than Two Hundred (200) cigars, not more than Eight Hundred (800) cigarettes, or not more than Five (5) kilograms of manufactured tobacco at any one time and not for resale. Retail Vino Dealer includes every person, who for himself or on commission, sell or offers for sale only domestic distilled spirits in quantities of Five (5) liters or less at any one time and not for resale. Revenue includes taxes, fees, and charges that a state or its political subdivision collects and receives into the treasury for public purposes. Services 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. Tax means an enforced contribution usually monetary in form, levied by the law-making body on person and property subject to its jurisdiction for the precise purpose of supporting governmental needs. Wholesale Dealer in Fermented Liquors means anyone who for himself or on commission, sells or offers for sale fermented liquors in larger quantities than Five (5) liters at any one time, or who sells or offers for sale such fermented liquors (excluding tuba, basi, tapuy, and similar domestic fermented liquors) for the purpose of resale, regardless of quantity. Wholesale Dealer of Distilled Spirits and Wines includes every person who for himself or on commission, sells or offers for sale wines or distilled spirits in larger quantities than Five (5) liters at any one time or offers the same for sale for the purpose of resale irrespective of quantity. Wholesale Tobacco Dealer includes every person, who for himself or on commission, sells or offers for sale cigars, cigarettes or manufactured tobacco in larger quantities than Two Hundred (200) cigars, Eight Hundred (800) cigarettes or Five (500) kilograms of manufactured tobacco at any one time or who sells or offers the same for the purpose of resale regardless of quantity. SECTION 2B.02. Imposition of Tax. There is hereby imposed an annual tax on the following persons mentioned in this Article who establish, operate, conduct, or maintain their respective business within the municipality at a graduated business tax in the amounts hereafter prescribed. The tax is payable for every distinct establishment and one line of business or activity does not become exempt by being conducted with some other business or activity for which a tax has been paid. [A] On Manufacturers, Assemblers, Repackers, Processors, Brewers, Distillers, Rectifiers and Compounders of Liquors, Distilled Spirits and Wines or Manufacturers of Any Article of Commerce of Whatever Kind or Nature, in Accordance with the Following Schedule : With Gross Sales or Receipts for the Preceding Calendar Amount of Tax Year in the Amount of: per Annum Less than P10,000.00 P198.00 10,000.00 or more but less than 15,000.00 264.00 15,000.00 or more but less than 20,000.00 362.40 20,000.00 or more but less than 30,000.00 528.00 30,000.00 or more but less than 40,000.00 792.00 40,000.00 or more but less than 50,000.00 990.00 50,000.00 or more but less than 75,000.00 1,584.00 75,000.00 or more but less than 100,000.00 1,980.00 100,000.00 or more but less than 150,000.00 2,640.00 150,000.00 or more but less than 200,000.00 3,300.00 200,000.00 or more but less than 300,000.00 4,620.00 300,000.00 or more but less than 500,000.00 6,600.00 500,000.00 or more but less than 750,000.00 9,600.00 750,000.00 or more but less than 1,000,000.00 12,000.00 1,000,000.00 or more but less than 2,000,000.00 16,500.00 2,000,000.00 or more but less than 3,000,000.00 19,800.00 3,000,000.00 or more but less than 4,000,000.00 23,760.00 4,000,000.00 or more but less than 5,000,000.00 27,720.00 5,000,000.00 or more but less than 6,500,000.00 29,250.00 6,500,000.00 or more Forty five percent of one percent (45% of 1%) PROVIDED, that the preceding rates shall apply only to the amount of domestic sales of manufacturers, assemblers, re-packers, processors, brewers, distiller, rectifiers, and compounders of liquors, distilled spirits and wine or manufacturers of any article of commerce of whatever kind or nature other than those classified as "essential commodities" as enumerated under Section 2B.02 (Item C) of this Article. PROVIDED FURTHER, that the businesses enumerated in Section 2B.02 (A) shall no longer be subject to the tax on wholesaler, distributors, or dealers as provided under Section 2B.02 (Item B) of this Article. AcICHD [B] On Wholesalers, Distributors, Exporters, Producers or Dealers in Any Article of Commerce of Whatever Kind or Nature in Accordance with the Following Schedule : With Gross Sales or Receipts for the Preceding Calendar Amount of Tax Year in the Amount of: per Annum Less than P1,000.00 P22.00 1,000.00 or more but less than P2,000.00 40.00 2,000.00 or more but less than 3,000.00 60.00 3,000.00 or more but less than 4,000.00 87.00 4,000.00 or more but less than 5,000.00 120.00 5,000.00 or more but less than 6,000.00 146.00 6,000.00 or more but less than 7,000.00 172.00 7,000.00 or more but less than 8,000.00 198.00 8,000.00 or more but less than 10,000.00 225.00 10,000.00 or more but less than 15,000.00 264.00 15,000.00 or more but less than 20,000.00 330.00 20,000.00 or more but less than 30,000.00 396.00 30,000.00 or more but less than 40,000.00 528.00 40,000.00 or more but less than 50,000.00 792.00 50,000.00 or more but less than 75,000.00 1,188.00 75,000.00 or more but less than 100,000.00 1,584.00 100,000.00 or more but less than 150,000.00 2,244.00 150,000.00 or more but less than 200,000.00 2,904.00 200,000.00 or more but less than 300,000.00 3,960.00 300,000.00 or more but less than 500,000.00 5,280.00 500,000.00 or more but less than 750,000.00 7,920.00 750,000.00 or more but less than 1,000,000.00 10,560.00 1,000,000.00 or more but less than 2,000,000.00 12,000.00 2,000,000.00 or more Sixty percent of one percent (60% of 1%) PROVIDED, that the preceding imposition shall no longer be applied to the businesses already subject to the "tax on the manufacturers, assemblers, re-packers, processors, brewers, distillers, rectifiers and compounders of liquors, distilled spirits and wines or manufactures of any article of commerce of whatever kind or nature". [C] On Exporters, Manufacturers, Millers, Repackers or Producers of Essential Commodities Enumerated Hereunder the Rate of Tax Shall Be in Accordance with the Following Schedule : 1] Rice and corn; 2] Wheat or cassava flour, meat, dairy products, locally manufactured, processed or preserved foods, sugar, salt and other agricultural, marine and fresh water products, whether in their original state or not; 3] Cooking oil and cooking gas; 4] Laundry soap, detergents and medicines; 5] Agricultural implements, equipment and post harvest facilities, fertilizers, pesticides, insecticides and other farm inputs. 6] Poultry feeds and other animal feeds; 7] School Supplies; and 8] Cement. With Gross Sales or Receipts for the Preceding Calendar Amount of Tax Year in the Amount of: per Annum: Less than P10,000.00 P100.00 10,000.00 or more but less than P15,000.00 133.00 15,000.00 or more but less than 20,000.00 183.00 20,000.00 or more but less than 30,000.00 266.00 30,000.00 or more but less than 40,000.00 399.00 40,000.00 or more but less than 50,000.00 499.00 50,000.00 or more but less than 75,000.00 799.00 75,000.00 or more but less than 100,000.00 999.00 100,000.00 or more but less than 150,000.00 1,331.00 150,000.00 or more but less than 200,000.00 1,664.00 200,000.00 or more but less than 300,000.00 2,330.00 300,000.00 or more but less than 500,000.00 3,328.00 500,000.00 or more but less than 750,000.00 4,840.00 750,000.00 or more but less than 1,000,000.00 6,050.00 1,000,000.00 or more but less than 2,000,000.00 7,563.00 2,000,000.00 or more but less than 3,000,000.00 9,983.00 3,000,000.00 or more but less than 4,000,000.00 11,979.00 4,000,000.00 or more but less than 5,000,000.00 13,915.00 5,000,000.00 or more but less than 6,500,000.00 14,747.00 6,500,000.00 or more Twenty two percent of one percent (22% of 1%) For purposes of this Section, the term exporters shall refers to those who are principally engaged in the business of exporting goods and merchandise, as well as manufacturers and producers whose goods or products are both sold domestically and abroad. The amount of export sales shall be excluded from the total sales and shall be subject to the rates prescribed above. [D] On Wholesaler, Distributors or Dealer of Essential Commodities Enumerated under Section 2B.02 (Item C) the Rate of Tax Shall be in Accordance with the Following Schedule : TAIaHE With Gross Sales or Receipts for the Preceding Calendar Amount of Tax Year in the Amount of: per Annum Less than P1,000.00 P11.00 1,000.00 or more but less than P2,000.00 20.00 2,000.00 or more but less than 3,000.00 31.00 3,000.00 or more but less than 4,000.00 44.00 4,000.00 or more but less than 5,000.00 61.00 5,000.00 or more but less than 6,000.00 74.00 6,000.00 or more but less than 7,000.00 87.00 7,000.00 or more but less than 8,000.00 100.00 8,000.00 or more but less than 10,000.00 113.00 10,000.00 or more but less than 15,000.00 133.00 15,000.00 or more but less than 20,000.00 166.00 20,000.00 or more but less than 30,000.00 200.00 30,000.00 or more but less than 40,000.00 266.00 40,000.00 or more but less than 50,000.00 399.00 50,000.00 or more but less than 75,000.00 600.00 75,000.00 or more but less than 100,000.00 799.00 100,000.00 or more but less than 150,000.00 1,132.00 150,000.00 or more but less than 200,000.00 1,464.00 200,000.00 or more but less than 300,000.00 1,997.00 300,000.00 or more but less than 500,000.00 2,662.00 500,000.00 or more but less than 750,000.00 3,993.00 750,000.00 or more but less than 1,000,000.00 5,324.00 1,000,000.00 or more but less than 2,000,000.00 6,050.00 2,000,000.00 or more Thirty and one-fourth percent of one percent (30-1/4% of 1%) [E] On Retailers of Essential Commodities Enumerated under Section 2B.02 (Item C) the Rate of Shall be in Accordance with the Following Schedule : With Gross Sales Receipts for the Preceding Calendar Amount of Tax Year in the Amount of: per Annum P400,000 OR LESS One and one-fifth percent (1-1/5%) More than P400,000 Sixty and one-half percent of one percent (60-1/2% of 1%) The rate of one and one-fifth percent (1-1/5%) per annum shall be imposed on sales not exceeding Four Hundred Thousand Pesos (P400,000.00), while the rate of sixty and one-half percent of one percent (60-1/2% of 1%) per annum shall be imposed on sales in excess of the first Four Hundred Thousand Pesos (P400,000.00). PROVIDED, that if the retail business is located in a legally constituted barangay and the amount of gross sales or receipts does not exceed Thirty Thousand Pesos (P30,000.00) the barangay concerned shall have exclusive power to levy the corresponding business tax at the rate prescribed in a barangay ordinance duly enacted for that purpose. [F] On Retailers of All Other Commodities Not Classified as "Essential Commodities" Excluding Retail Dealers in Liquors or Wines and Cigars or Cigarettes: With Gross Sales Receipts for the Preceding Calendar Amount of Tax Year in the Amount of: per Annum P400,000 OR LESS Two and two-fifth percent (2-2/5%) More than P400,000 One and one-fifth percent (1-1/5%) The rate of two and two-fifth percent (2-2/5%) per annum shall be imposed on sales not exceeding Four Hundred Thousand Pesos (P400,000.00), while the rate of one and one-fifth percent (1-1/5%) per annum shall be imposed on sales in excess of the first Four Hundred Thousand Pesos (P400,000.00). PROVIDED, that if the retail business is located in a legally recognized barangay and the amount of gross sales or receipts does not exceed Thirty Thousand (P30,000.00) the barangay concerned shall have exclusive power to levy the corresponding business tax at the rate prescribed in a barangay ordinance duly enacted for that purpose. [G] On Contractors and Other Independent Contractors or Persons (Natural or Juridical) Including, but Not Limited, to the Following : Dry-cleaning or dyeing establishments, steam laundries and laundries using washing services; Arrastre and stevedoring services; Barber shops; Battery charging shops; Beauty parlors; Business agents; Car Washing or greasing shops; Cinematographic film owners, lessor and distributors; Commercial and immigration brokers; Emission Testing Center; Engraving, plating and plastic lamination establishment; Filling, demolition and salvage works contractor; Funeral parlors; Furniture shops; General engineering, general building and specialty contractors as defined under applicable laws; cDHAES House and/or sign painters; Massage clinics/sauna, Turkish and Swedish baths; Master plumbers; Milliners and hatters; Parking lots or establishments for parking purposes; Persons engaged in the installation of water system and gas or electric light, heat or power; Photographic studios; Printers, bookbinders, lithographers; Private Detective or watchman agencies; Proprietors or operators of Cable Network System; Proprietors or operators of dockyards; Proprietors or operators of computer services establishment; Proprietors or operators of hotels, motels, lodging houses and pension houses; Proprietors or operators of mine drilling apparatus; Proprietors or operators of smelting plants; Publisher except those engaged in the publication or printing of any newspapers, magazines, review or bulletin which appears at regular intervals with fixed prices for subscription and sale which is not devoted principally to the publication of advertisement; Recapping shops; Repainting shops of motor vehicle and heavy equipment; Repair or welding shops of motor vehicle and heavy equipment; Repair shops for any kind of mechanical and electric devices, instruments, apparatus or furniture; Sawmills under contract to saw or cut logs belonging to others; Shoe repair shops; Shops for planning or surfacing and recutting of lumber; Slenderizing and body building saloons; Smiths (blacksmiths, goldsmith, silversmiths, keysmith, locksmiths or tinsmiths); Tailor or dress shops, modiste shops, haberdashery shops; Upholstery shops; Vulcanizing shops; Warehousing or forwarding services; Other similar establishments: Accounting firms or offices rendering accounting or bookkeeping services; Actuarial or appraising offices; Advertising agencies; Belt and buckle shops; Brokering offices (real brokers, customs brokers and similar ones); Business management firms/offices; Carpentry shops; Communications or wire services (radio, telegraph, telefax, etc.); Computer or electronic repair centers or shops; Consultancy firms/offices; Courier; Drafting or fine arts shops, painting or sign shops; Employment agencies; Engineering offices rendering services on architectural, civil, chemical, electrical, mechanical, mining, sanitary, agricultural, geodetic, electronics, communications and the like; Flower shops not engaged in wholesale or retail but rendering services upon order customers; Freight services, trucking services; House painting shops/house wiring shops; Ice and cold storage for-a-fee; Interior decoration offices or shops; Judo-karate gyms for-a-fee; Landscaping contracting office or shops; Lathe machine shops; Law offices rendering legal or notarial services; Medical clinics, dental clinics, therapeutic clinics, medical laboratories, optical clinics, and similar clinics; Operators of dancing, driving, judo-karate schools; Perma-press shop; ASEcHI Proprietors or operators of radio station; Private hospitals and private educational institutions except those non-profit and non-stock; Promotion offices or agencies, promoters of shows, games or performances; Recopying or duplicating, Xerox copying or mimeographing services; Rental agencies/offices/shops renting out for-a-fee machines, apparatuses, equipment, contrivances, bicycles, trucks, cars, farm tractors, heavy equipment, electronic devices, tapes, furniture and similar kinds; Repair centers/shops for home appliances; Rental agencies/offices/shops; Repair center/shops for medical equipment; Repair shops for computers and other electronics equipment; Sculpture shops; Service stations for motor vehicles; Surveying offices (private land surveying or geodetic); Transportation terminal for-a-fee; Travel and tour operators; Vaciador shops; Video coverage services; Watch repair centers or shops; Other similar establishment rendering or offering to render services for-a-fee; The rate of tax shall be in accordance with the following schedule: With Gross Sales or Receipts for the Preceding Calendar Amount of Tax Year in the Amount of: per Annum Less than P5,000 P33.00 5,000 or more but less than 10,000 74.00 10,000 or more but less than 15,000 125.00 15,000 or more but less than 20,000 198.00 20,000 or more but less than 30,000 330.00 30,000 or more but less than 40,000 462.00 40,000 or more but less than 50,000 660.00 50,000 or more but less than 75,000 1,056.00 75,000 or more but less than 100,000 1,584.00 100,000 or more but less than 150,000 2,376.00 150,000 or more but less than 200,000 3,168.00 200,000 or more but less than 250,000 4,356.00 250,000 or more but less than 300,000 5,544.00 300,000 or more but less than 400,000 7,392.00 400,000 or more but less than 500,000 9,900.00 500,000 or more but less than 750,000 11,100.00 750,000 or more but less than 1,000,000 12,300.00 1,000,000 or more but less than 2,000,000 13,800.00 2,000,000 or more Sixty percent of one percent (60% of 1%) [H] On Banks and Other Banking Institutions that are Classified as Follows : (1) Commercial banks; (2) Thrift banks composed of: (i) Savings and Mortgage banks; (ii) Stock savings and loan associations; (iii) Private development banks. (3) Regional unit banks consisting of rural banks; (4) Specialized and unique Government banks like Development Bank of the Philippines, which are governed by their respective charters; (5) Other classes of banks as may be authorized by the Monetary Board of the Central Bank of the Philippines (Bangko Sentral ng Pilipinas); and (6) Branches of the above-cited banks which have been authorized to be established nationwide by the Monetary Board of the Bangko Sentral ng Pilipinas (BSP). (7) Banking institutions include the following: a) Entities regularly engaged in the lending of funds or purchasing of receivables of other obligations with funds obtained from the public through the issuance, endorsement or acceptance of debt instruments of any kind for their own account, or through the issuances of certificates of assignments or similar instruments with recourse, trust certificates, or of reproaches agreements, whether any of these means of obtaining funds from the public is done on a regular basis or only occasionally; b) Entities regularly engaged in the lending of funds which receive deposits, only occasionally; and c) Trust companies, building and loan associations, non-stock savings and loan association. The rate of tax of banks and other banking institutions shall be Sixty percent of one percent (60% of 1%) of the gross receipts for the preceding calendar year. For this purpose gross receipts shall only include the following: 1) Interest from loans and discounts this represents interest earned and actually collected on loans and discounts. The following is a breakdown: (i) Discounts earned and actually collected in advance on bills discounted; (ii) Interest earned and actually collected on demand loans; (iii) Interest earned and actually collected on time loans, including the earned portions of interest collected in advance; (iv) Interest earned and actually collected on mortgage contracts receivable; ITAaHc 2) Interest earned and actually collected on interbank loans; 3) Rental of property this represents the following rental income: (i) Earned portion of rental collected in advance from lessees of safe deposits boxes; (ii) Rental earned and actually collected from lessees on banks premises and equipment. 4) Income earned and actually collected from acquired assets; 5) Income from sale or exchange of assets and properties; 6) Cash dividends earned and received on equity investments; 7) Bank commissions from lending activities; 8) Income component of rentals from financial leasing. At the time of the annual payment of the tax due, the Head Office or branch of a bank shall submit to the Municipality of Baler a notarized Joint Statement of Annual Income (Schedule of Annual Income) for the preceding calendar year, which shall be signed by a designated Officer of the Head Office and by the Branch Manager. All other income and receipts of banks and banking institutions not otherwise enumerated above shall be excluded from the computation of tax, such as: 1) Interest earned under the expanded foreign currency deposit system; 2) Interest accumulated by lending institutions on mortgages insured under Republic Act No. 580 as amended, otherwise known as Home Financing Act; 3) Receipts from filing fees, service and other administrative charges. For purposes of collections of the tax, the following shall apply: a) All transactions filed with or negotiated in the branch shall be recorded in said branch and the gross receipt derived from said transactions shall be taxable by the city or municipality where such branch is located. This rule shall be applied to: 1) Transactions negotiated with and approved by the branch manager under his own authority; or 2) Transactions filed and negotiated in the branch but being beyond the approving authority of the branch manager, are forwarded to the Head Office for final approval. 3) Transactions where the stated address in the loan application of the borrower is the city or municipality where the bank has a branch, in which case, the Head Office upon approval of the loan shall credit the transaction to the bank branch. b) The gross receipts derived from transactions made by the Head Office, except gross receipt recorded in the branches, shall be taxable by the city or municipality where said Head Office is located. c) In case there is a transfer or relocation of the Head Office or of any branch to another city or municipality; the bank shall give due notice of such transfer or relocation to the Chief Executives of the cities or municipalities concerned within fifteen (15) days after such transfer or relocation is effected. [I] On Other Financial Institutions Including Non-Bank Intermediaries, Lending Investors, Finance and Investment Companies, Pawnshop, Moneyshops, Insurance Companies, Stock Markets, Stock Brokers, and Dealers in Securities and Foreign Exchange, Educational Plan Agencies, Health Plan Agencies and Memorial of Life Plan Agencies The amount of tax per annum shall be Sixty percent of one percent (60% of 1%) of the gross receipts of the preceding calendar year derived from interest, commissions and discounts from lending activities, income from financial leasing, dividends, rentals on property, profit from exchange or sale of property, and insurance premium. All other income and receipts not herein enumerated shall be excluded in the computation of the tax. [J] On Peddlers Engaged in the Sale of Any Merchandise or Article of Commerce: Amount of Tax per Annum P60.00 per peddler Delivery trucks, vans, or motor vehicles used by manufacturers, producers, wholesalers, dealers, or retailers enumerated under Section 2B.02 (Item "A" to "F") are exempted from the peddler's tax imposed herein. The tax herein imposed shall be payable within the first twenty (20) days of January. An individual who will start to peddle merchandise or articles of commerce after January 20, shall pay the full amount of the tax before engaging in such activity. [K] On Privately-Owned Public Markets : With Gross Receipts for the Preceding Calendar Year Amount of Tax in the Amount of: per Annum P1 Million or less Sixty percent of one percent (60% of 1%) More than P1Million Fifty eight percent of one percent (58% of 1%) [L] On Subdivision Operators or Real Estate Developers : CHTAIc With Gross Sales or Receipts for the Preceding Calendar Amount of Tax Year in the Amount of: per Annum Less than P50,000.00 P550.00 50,000.00 or more but less than P100,000.00 1,100.00 100,000.00 or more but less than 250,000.00 1,500.00 250,000.00 or more but less than 500,000.00 1,200.00 500,000.00 or more but less than 1,000,000.00 2,600.00 For every P100,000 in excess of P1 Million 260.00 [M] On Lessor of Real Estate Including Apartments, Apartelles, and Condominiums : With Gross Sales or Receipts for the Preceding Calendar Amount of Tax Year in the Amount of: per Annum Less than P5,000.00 P550.00 5,000.00 or more but less than P10,000.00 700.00 10,000.00 or more but less than 20,000.00 1,000.00 20,000.00 or more but less than 30,000.00 1,200.00 30,000.00 or more but less than 40,000.00 1,300.00 40,000.00 or more but less than 50,000.00 1,700.00 For every P5,000.00 in excess of P50,000 on real property used for residential purposes (apartments) P200.00 For every P5,000.00 in excess of P50,000 on real property used for purposes other than residential P300.00 [N] On Private Cemeteries or Memorial Parks : With Gross Sales or Receipts for the Preceding Calendar Amount of Tax Year in the Amount of: per Annum Less than P5,000.00 P150.00 5,000.00 or more but less than P10,000.00 200.00 10,000.00 or more but less than 20,000.00 500.00 20,000.00 or more but less than 30,000.00 700.00 30,000.00 or more but less than 40,000.00 900.00 40,000.00 or more but less than 50,000.00 1,150.00 For every P5,000.00 in excess of P50,000 P100.00 [O] On Operators of Boarding Houses : With Gross Sales or Receipts for the Preceding Calendar Amount of Tax Year in the Amount of: per Annum Less than P5,000.00 P150.00 5,000.00 or more but less than P10,000.00 200.00 10,000.00 or more but less than 15,000.00 250.00 15,000.00 or more but less than 20,000.00 350.00 20,000.00 or more 450.00 [P] On Millers of Commodities Other than Rice and Corn or Essential Commodities and on Coffee, Coconut or Meat Grinders : With Gross Sales or Receipts for the Preceding Calendar Amount of Tax Year in the Amount of: per Annum Less than P5,000.00 P150.00 5,000.00 or more but less than P10,000.00 200.00 10,000.00 or more but less than 15,000.00 250.00 15,000.00 or more but less than 20,000.00 300.00 20,000.00 or more but less than 30,000.00 350.00 30,000.00 or more but less than 50,000.00 400.00 For every P50,000 in excess of P50,000 100.00 PROVIDED, that rice and corn millers who are also engaged in the business of wholesaling and retailing of said cereals shall also secure a Mayor's Permit before engaging in retailing and wholesaling apart from the permit granted to them as rice and corn millers or operators of rice and corn mills. They also have a separate store space accessible to the public with a signboard announcing that they are retailer or wholesaling said cereals. And, finally, they should possess the necessary documents required of them by the National Food Authority. [Q] On Operator of Cockpit and/or Promoter of Cockfight. Plus a Tax on Cockfight Chargeable against the Winning Bettors or Deductible from the Winner's Purse (prize Pot or Winnings) in the amount of : Tax on Operator of Cockpit : 1) Annual fixed tax for the operation of cockpit P13,000.00. 2) Tax on Cockfight Promoter: a. P30.00 per ordinary cockfight (Sultada) b. P60.00 per cockfight during "pintakasi" or "concierto". [R] On Operators of Amusement Places Wherein the Customers Thereof Actively Participate without Making Bets or Wager Including, but Not Limited to the Following : Bar or cocktail lounges including "beer gardens", "beerhouses", "disco pub", "pub house" and similar establishments. Boxing stadium, coliseum, sports arena or similar establishments; sports contest promoters; Billiard or pool hall; Cabarets or dance hall, dance studio/dancing schools; Karaoke/Video Bars; Circuses; carnival; merry-go-round; roller coasters; ferries wheel; swings; shooting galleries and other similar establishments, and/or; EATCcI Day club and night clubs; Pelota court for-a-fee; Race track for-a-fee; Resorts (inland resorts or beach resorts); Skating rinks for-a-fee; Swimming pool for-a-fee or bathhouses; Tennis court for-a-fee; Other similar establishment or amusement places. The rate of tax to be collected from the aforementioned businesses or trade activities shall be in accordance with the following schedule: With Gross Sales or Receipts for the Preceding Calendar Amount of Tax Year in the Amount of: per Annum Less than P5,000 P150.00 5,000 or more but less than 10,000 200.00 10,000 or more but less than 15,000 250.00 15,000 or more but less than 20,000 350.00 20,000 or more but less than 30,000 450.00 30,000 or more but less than 40,000 600.00 40,000 or more but less than 50,000 800.00 50,000 or more but less than 70,000 1,000.00 70,000 or more but less than 80,000 1,200.00 80,000 or more but less than 90,000 1,400.00 90,000 or more but less than 100,000 1,800.00 100,000 or more but less than 150,000 2,200.00 150,000 or more but less than 175,000 2,800.00 175,000 or more but less than 200,000 3,300.00 200,000 or more but less than 250,000 4,400.00 250,000 or more but less than 300,000 5,100.00 300,000 or more but less than 400,000 5,500.00 400,000 or more but less than 500,000 6,600.00 500,000 or more but less than 600,000 7,200.00 600,000 or more but less than 700,000 7,700.00 700,000 or more but less than 800,000 8,800.00 800,000 or more but less than 900,000 11,000.00 900,000 or more but less than 1,000,000 12,000.00 1,000,000 or more Sixty percent of one percent (60% of 1%) [S] On Operators of Theaters and Cinemahouses; Video-Moviehouses Utilizing Beta, VHS, JVC, Laser-Disc, CD Players or Similar Apparatus; and Other Showhouses which are Open to Public For-A-Fee : With Gross Sales or Receipts for the Preceding Calendar Amount of Tax Year in the Amount of: per Annum Less than P5,000 P150.00 5,000 or more but less than 10,000 200.00 10,000 or more but less than 15,000 250.00 15,000 or more but less than 20,000 350.00 20,000 or more but less than 30,000 450.00 30,000 or more but less than 40,000 600.00 40,000 or more but less than 50,000 770.00 50,000 or more but less than 75,000 880.00 75,000 or more but less than 100,000 1,100.00 100,000 or more but less than 150,000 1,800.00 150,000 or more but less than 200,000 2,000.00 200,000 or more but less than 250,000 2,200.00 250,000 or more but less than 300,000 5,000.00 300,000 or more but less than 400,000 5,500.00 400,000 or more but less than 500,000 6,600.00 500,000 or more Sixty percent of one percent (60% of 1%) [T] On Proprietors of Amusement Devices For-A-Fee Including, but Not Limited to the Following : Videoke machine Family home computers Game and watch devices Slot machines not classified as gambling devices Other amusement devices The rate of tax shall be in accordance with the following schedule: With Gross Receipts or Sales for the Preceding Calendar Amount of Tax Year in the Amount of: per Annum P10,000 or less One and one fifth percent (1-1/5%) More than P10,000 Sixty percent of one percent (60% of 1%) [U] On Caf , Cafeterias, Ice Cream and Other Refreshment Parlors, Restaurants, Carinderias, Panciterias, Soda Fountain Bars and Similar Establishments Including Food Caterers: With Gross Receipts or Sales for the Preceding Calendar Amount of Tax Year in the Amount of: per Annum Less than P2,000 P100.00 2,000 or more but less than 5,000 150.00 5,000 or more but less than 10,000 250.00 10,000 or more but less than 15,000 400.00 15,000 or more but less than 20,000 500.00 20,000 or more but less than 25,000 550.00 25,000 or more but less than 30,000 600.00 30,000 or more but less than 35,000 700.00 35,000 or more but less than 40,000 800.00 40,000 or more but less than 50,000 900.00 50,000 or more but less than 60,000 1,050.00 60,000 or more but less than 80,000 1,100.00 80,000 or more but less than 100,000 1,200.00 100,000.00 or more Sixty percent of one percent (60% of 1%) [V] On Retail Dealers or Retailers in Liquors or Wines Whether Imported From Other Countries or Locally Manufactured Including Fermented Liquors (Beers), Vino Liquors, "Tuba", "Basi" and Other Distilled Spirits Not Classified as Denatured Alcohol : DHITCc With Gross Receipts or Sales for the Preceding Calendar Amount of Tax Year in the Amount of: per Annum Less than P5,000 P50.00 5,000 or more but less than 10,000 80.00 10,000 or more but less than 15,000 150.00 15,000 or more but less than 20,000 200.00 20,000 or more but less than 30,000 350.00 30,000 or more but less than 40,000 470.00 40,000 or more but less than 50,000 670.00 50,000 or more but less than 75,000 1,100.00 75,000 or more but less than 100,000 1,600.00 100,000 or more but less than 1,000,000 One and one-fifth percent (1-1/5%) 1,000,000 or more Sixty percent of one percent (60% of 1%) PROVIDED, that if the retail business is located in legally constituted barangay and the amount of gross sales or receipts does not exceed THIRTY THOUSAND (P30,000.00) PESOS, the barangay concerned shall have the exclusive power to levy the corresponding business tax at the rate prescribed in a barangay ordinance duly enacted for that purpose. [W] On Retail Dealers/Retailers of Tobacco or Snuff Including Cigars and Cigarettes : With Gross Receipts or Sales for the Preceding Calendar Amount of Tax Year in the Amount of: per Annum Less than P5,000 P50.00 5,000 or more but less than 10,000 80.00 10,000 or more but less than 15,000 125.00 15,000 or more but less than 20,000 200.00 20,000 or more but less than 30,000 340.00 30,000 or more but less than 40,000 470.00 40,000 or more but less than 50,000 670.00 50,000 or more but less than 75,000 1,060.00 75,000 or more but less than 100,000 1,600.00 100,000 or more but less than 1 Million One and one-fifth percent (1-1/5%) 1,000,000 or more Sixty percent of one percent (60% of 1%) PROVIDED, that if the retail business is located in legally constituted barangay and the amount of gross sales or receipts does not exceed THIRTY THOUSAND (P30,000.00) PESOS, the barangay concerned shall have the exclusive power to levy the corresponding business tax at the rate prescribed in a barangay ordinance duly enacted for that purpose. (X) On Operators of Public Utility Vehicles Maintaining Booking Office, Terminal, or Waiting Station for the Purpose of Carrying Passengers from this Municipality under a Certificate of Public Convenience and Necessity or Similar Franchises : Air-conditioned buses P3,300.00 per unit Buses without air conditioning 2,200.00 per unit "Mini" buses 1,100.00 per unit Vans/Jeepneys/Fieras/Tamaraws 550.00 per unit SECTION 2B.03. Presumptive Income Level. For every tax period, the Municipal Treasurer shall prepare a stratified schedule of "presumptive income level" to approximate the gross receipt of each business classification. SECTION 2B.04. Time of Payment and Accrual of Tax. Unless specifically provided in this Article, the tax imposed herein shall accrue on the first (1st) day of January of each year. The tax shall be paid once within the first twenty (20) days of January or in quarterly installments within the first twenty (20) days of January, April, July, and October of each year. The Sangguniang Bayan, may, for a justifiable reason or cause, extend the time for payment of such taxes without penalties or surcharges through a resolution provided, that the period of extension shall not exceed six (6) months. SECTION 2B.05. Collection of Taxes. The tax must be paid to, and collected by, the Municipal Treasurer or his duly authorized representative before any business or trade activity herein specified can be lawfully begun or pursued and the tax shall be reckoned from the beginning of the calendar year. When the business is abandoned, the tax shall not be exacted for a period longer that the end of the calendar quarter. When the tax has been paid for a period longer than the current quarter and the business, or trade activity, is abandoned, no refund of the tax corresponding to the un-expired quarter shall be made. For the purpose of collecting the taxes imposed herein, the Municipal Treasurer may designate the barangay treasurer as his deputy provided that the latter is bonded. SECTION 2B.06. Surcharge for Late Payment and Interest on Unpaid Taxes. Failure to pay the tax prescribed in this Article within the time required shall subject the taxpayer to a surcharge of Twenty-five percent (25%) of the original amount of tax due. Such surcharge shall be paid at the same time and in the same manner as the original tax due. In addition to the surcharge imposed herein, there shall be imposed an interest of two percent (2%) per month of the unpaid amount from the date it is due until it is fully paid, provided, that in no case shall the total interest on the unpaid amount or a portion thereof exceed thirty-six (36) months. cEaSHC Where an extension of time for the payment of the tax has been granted and the amount is not paid in full prior to the expiration of the extension, the interest aforementioned shall be collected on the unpaid amount from the date it becomes originally due until fully paid. SECTION 2B.07. Exemptions. Barangay Micro Business Enterprises duly registered under R.A. 9178; Cooperatives duly registered under R.A. 9520; and business enterprises certified by the Board of Investments as pioneer or non-pioneer for a period of six (6) and four (4) years, respectively from the date of registration, and business engaged in the production, manufacture, refining, distribution or sale of oil, gasoline, and other petroleum products shall not be subject to any local tax imposed in this Article. SECTION 2B.08. Administrative Provisions, Rules and Regulations. a) Requirement. Any person who shall establish, operate or conduct any business, trade or activity, mentioned in this Article in this Municipality shall first obtain a Mayor's Permit and pay the fee therefore and the business tax imposed under this Article. b) Issuance and Posting of official receipt. The Municipal Treasurer shall issue an official receipt upon payment of the business tax. Issuance of the said official receipt shall not relieve the taxpayer from any requirement imposed under existing ordinances, rules and regulations of this municipality. Every person issued an official receipt for the conduct of a business or undertaking shall keep the same conspicuously posted in plain view at the place of business or undertaking. If the individual has no fixed place of business or office he shall keep the official receipt in his person. The receipt shall be produced upon demand by the Municipal Mayor, Municipal Treasurer, or their duly authorized representatives. In acknowledging of local taxes, fees and charges, it shall be the duty of the Municipal Treasurer or his deputies to indicate on the official receipt issued for the purpose, the number of the corresponding local tax ordinance. c) Invoices or Receipts. All persons subject to the taxes on business, shall, for each sale or transfer of merchandise or goods, or for services rendered, valued at Twenty Five (P25.00) Pesos or more at any one time, prepare and issue sales or commercial invoices and receipts serially numbered in duplicate, showing among others their names or styles if any, and business address. The original copy of each sales invoice or receipts shall be issued to the purchaser or customer and the duplicate to be kept and preserved by the person subject to the said tax, in his place of business for a period of five (5) years. The receipts or invoices issued pursuant to the requirement of the Bureau of Internal Revenue for determination of national internal revenue taxes shall be sufficient for purposes of this Code. d) Sworn Statement of Gross Receipts or Sales. Operators of business subject to the taxes imposed herein shall submit a sworn statement of their capital investment before the start of their business operations and upon application for a Mayor's permit to operate the business. Upon payment of tax levied in this Article, any person engaged in business subject to the graduated fixed tax based on gross sales and/or receipts shall submit sworn statement of his gross sales/receipts for the preceding calendar year or quarter in such manner and form as may be prescribed by the Municipal Treasurer. Should the taxpayer fail to submit a sworn statement of gross sales or receipts, for whatever reason, including, among others, that he failed to provide himself with books of accounts, records and/or subsidiaries for his business, the Municipal Treasurer or his authorized representative may verify or assess the gross sales or receipts of the taxpayer under the best available evidence upon which the tax may be based. If the business or undertaking is terminated, the official receipt issued for the payment of the business tax therefore shall be surrendered to the Municipal Treasurer and a sworn statement of the gross sales and/or receipts of the current year or quarter shall be submitted to the Municipal Treasurer within thirty (30) days following the closure. Any tax due shall first be paid before any business or undertaking is finally terminated. e) Submission of Certified Income Tax Return Copy. All persons who are granted a permit to conduct an activity or business and who are liable to pay the business tax provided in this Code shall submit a certified photocopy of their Income Tax Return (ITR) on or before April 30 of each year. The deficiency in the business tax arising out of the difference in gross receipts, or sales declared in the application for Mayor's Permit/Declaration of Gross Sales or Receipts and the gross sales or receipts declared in the ITR shall be payable on or before May 20, of the same year with interest at the rate of ten percent (10%) corresponding to the two percent (2%) per month from January to May. Payment of the deficiency tax made after May 20 shall be subject to the Twenty-Five Percent (25%) surcharge and two percent (2%) interest for every month counted from January up to the month payment is made. f) Issuance of Certification. The Municipal Treasurer may, upon presentation of satisfactory proof that the original official receipt has been lost, stolen or destroyed, issue a certification to the effect that the tax has been paid, indicating therein, the number of the official receipt issued, upon payment of a fee of Fifty Pesos (P50.00). g) Transfer of Business to Other Location. Any business for which a municipal tax was paid by the person conducting it may be transferred and continued in any other place within the territorial limits of this municipality without the payment of additional tax during the period for which the payment of the tax was made. CTIEac h) Death of Licenses. When any individual paying a business tax dies, and the business is continued by a person interested in his estate, no additional payment shall be required for the residue of the term for which the tax was paid. i) Retirement of Business. Any person, natural or juridical, subject to the tax on businesses imposed herein shall, upon termination of the business, submit a sworn statement of the gross sales or receipts for the current calendar year within thirty (30) days following the closure. Any tax due shall first be paid before any business or undertaking is fully terminated. For purposes hereof, termination shall mean that the business operations are stopped completely. Any change in ownership, management and/or name of the business shall not constitute termination as contemplated in this Article. Unless stated otherwise, assumption of the business by any new owner or manager or re-registration of the same business under a new name will only be considered by this municipality for record purposes in the course of the new renewal of the permit or license to operate the business. The Municipal Treasurer shall see to it that the payment of taxes of a business is not avoided by the termination or retirement thereof. For this purpose, the following procedural guidelines shall strictly be followed: 1) The Municipal Treasurer shall assign every application for termination of business to an inspector in his office who shall go to the address of the business on record to verify if it is really no longer operating. If the inspector finds that the business is simply placed under a new name, manager and/or new owner, the Municipal Treasurer shall recommend to the Mayor the disapproval of the application for the termination or retirement of said business. Accordingly, the business continues to become liable for the payment of all taxes, fees and charges imposed thereon under existing local tax ordinance of this municipality; and, 2) In the case of a new owner to whom the business was transferred by sale or other form of conveyance, said new owner shall be liable to pay tax or fee for the business and shall secure a new Mayor's permit therefor. In case it is found out that the retirement or termination of the business is legitimate, and the tax paid during the current year be less than the tax due for the current year based on the gross sales or receipts, the difference in the amount of the tax shall be paid before the business is considered officially retired or terminated. The permit issued to a business retiring or terminating its operation shall be surrendered to the Municipal Treasurer who shall forthwith cancel the same and record such cancellation in his books. SECTION 2B.09. Computation of Tax on Related or Combined Business. a) The taxes imposed under Section 2B.02 and Section 2C.01 of this Ordinance shall be payable for every separate and distinct establishment or place where the business subject to the tax is conducted and one line of business does not become exempt by being conducted with some other businesses for which such tax has been paid. The tax on a business must be paid by the person conducting the same. The conduct or operation of two or more related businesses provided for under Section 2B.02 and Section 2C.01 of this Code by any one person, natural or juridical, shall require the issuance of a separate permit or license to each business. b) In cases where a person conducts or operates two (2) or more of the businesses mentioned in Section 2B.02 of this Ordinance which are subject to the same rate of imposition, the tax shall be computed on the combined total gross sales or receipts of the said two (2) or more related businesses. c) In cases where a person conducts or operates two (2) or more businesses mentioned in Section 2B.02 of this Ordinance which are subject to different rates of imposition, the taxable gross sales or receipts of each business shall be reported independently and tax thereon shall be computed on the basis of the pertinent schedule. SECTION 2B.10. Tax on Newly Started Business. In the case of newly started business under this Article, the tax shall be fixed by the quarter. The initial tax for the quarter in which the business starts to operate shall be one-twentieth of one percent (1/20 of 1%) of the capital investment. In the succeeding quarter or quarters, in case where the business opens before the last quarter of the year, the tax shall be based on the gross sales or receipts for the preceding quarter at one-fourth percent (1/4%) of the taxes fixed therefore by the pertinent schedules in this Article. In the succeeding calendar year, regardless of when the business started to operate, the tax shall be based on the gross sales and/or receipts for the preceding calendar year or any fraction thereof, as provided in the pertinent schedules in this Article. SaCIDT ARTICLE C Situs of Tax SECTION 2C.01. Situs of the Tax. For purposes of collection of the business tax under the "situs" of the law, the following definition of terms and guidelines shall be strictly observed: [A] Definition of Terms Principal Office refers to the head or main office of the businesses appearing in the pertinent documents submitted to the Securities and Exchange Commission, or the Department of Trade and Industry, 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 office shall be considered as the situs thereof. In case there is a transfer or relocation of the principal office to another city 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. Branch or Sales Office a fixed place in a locality that conducts operations of the business as an extension of the principal office. Offices used only as display areas of the products where no stocks or items are stored for sale, although orders for the products may be received thereat, are not branch or sales offices as herein contemplated. A warehouse that accepts orders and/or issues sales invoices independent of a branch with sales office shall be considered as a sales office. Warehouse a building utilized for the storage of products for sale and from which goods or merchandise are withdrawn for delivery to customers or dealers, or by persons acting on behalf of the business. A warehouse that does not accept orders and/or issue sales invoices as aforementioned shall not be considered a branch or sales office. Plantation a tract of agricultural land planted to trees or seedlings whether fruit bearing or not, uniformly spaced or seeded by broadcast methods or normally arranged to allow highest production. For the purpose of this Article, inland fishing ground shall be considered as plantation. Experimental Farms agricultural lands utilized by a business or corporation to conduct studies, test, researches or experiments involving agricultural, agribusiness, marine or aquatic, livestock, poultry, dairy and other similar products for the purpose of improving the quality and quantity of goods or products. However, on-site sales of commercial quantity made in experimental farms shall be similarly imposed the corresponding tax under Section 2B.02 of this Ordinance. [B] Sales Allocation 1) All sales made in this municipality where there is a branch or sales office or warehouse shall be recorded in said branch or sales office or warehouse and the tax shall be payable to this municipality where the same is located. 2) In cases where there is no such branch, sales office or warehouse in this municipality where the sale is made, the sale shall be recorded in the principal office along with the sale made by said principal office and the tax shall accrue therein where said principal office is located. 3) In cases where the factory, project office, plant or plantation in pursuit of business is located in this municipality, seventy percent (70%) of all sales recorded in its principal office shall be taxable by this municipality while the remaining thirty percent (30%) of all sales recorded therein shall be taxable by the local government unit where the principal office is located. 4) In case a plantation or factory is located in a different place but either one of them is located in this municipality, the seventy percent (70%) sales allocation mentioned above shall be derived as follows: Sixty percent (60%) to the local government unit where the factory is located; and Forty percent (40%) to the local government unit where the plantation is located. 5) In cases where there are two (2) or more factories, project offices, plants or plantations located in different localities, the seventy percent (70%) sales allocation aforementioned shall be pro-rated among the localities where such factories, project offices, plants and plantations are located in proportion to their respective volumes of production during the period for which the tax is due. In the case of project offices or services and other independent contractors, the term "production" shall refer to the cost of projects actually undertaken during the tax period. 6) The sales allocation mentioned herein shall be applied irrespective of whether or not sales are made in the locality where the factory, project office, plant or plantation is located. In case of sales made by the factory, project office, plant or plantation, the same shall be covered by subparagraphs [1] and [2] hereof. 7) In case of manufacturers or producers which engage the services of an independent contractor to produce or manufacture some of their products the rules on situs of taxation shall apply except that the factory or plant and warehouse of the contractor utilized for the production and storage of the manufacturer's products shall be considered as the factory or plant and warehouse of the manufacturer. cHECAS [C] Port of Loading 1) If this municipality is only the port of loading of the businesses mentioned in this Article, the tax imposed therein shall not be collected by the Municipal Treasurer, unless the exporter maintains its principal office, a branch, sales office or warehouse, factory, plant, or plantation in this municipality. [D] Sales Made by Route Truck Vans or Vehicles 1) For routes sales made in this municipality where a manufacturer, producer, wholesaler, retailer, or dealer has a branch or sales office or warehouse, the sales shall be recorded in the branch, sales office or warehouse and the tax due thereon shall be paid to this municipality where such branch, sales office or warehouse is located. 2) For routes sales made in this municipality where manufacturer, producer, wholesaler, retailer or dealer has no ranch, sales office or warehouse, the sales shall be recorded in the branch, sales office or warehouse from where the route trucks withdraw their products for sale and the tax due thereon shall be paid to the local government unit where such branch, sales office or warehouse is located. ARTICLE D Tax on Ambulant and Itinerant Amusement Operation SECTION 2D.01. Imposition of Tax. There is hereby imposed a tax on ambulant and itinerant amusement operators during fiestas and fairs at the following rates: Circus, Carnivals. Or the like per day P550.00 Merry-Go-Round, roller coaster, ferris wheel, 550.00 swing, shooting gallery and other similar contrivances per day SECTION 2D.02. Time of Payment. The tax herein imposed shall be payable before engaging in such activity. ARTICLE E Tax on Mining Operations SECTION 2E.01. Definitions. When used in the Article. (a) Minerals refer to naturally occurring inorganic substances (found in nature) whether in solid, liquid, gaseous or any intermediate state. (b) Mineral Products shall mean things produced and prepared in a workable state by simple treatment processes such as washing or drying but without undergoing any chemical change or process or manufacturing by the lessee, concessionaire or owner of mineral lands. (c) Quarry Resources means any common stone or other common mineral substances such as but not restricted to marble, granite, volcanic cinders, basalt, tuff, and rock phosphate. SECTION 2E.02. Imposition of Tax. There is hereby levied an annual tax at the rate of two percent (2%) based on the gross receipts for the preceding year mining operations. SECTION 2E.03. Situs of the Tax. Payment of the tax shall be made to this municipality that has jurisdiction over the mining area. In case the area transcends two (2) or more local governments units, payment shall be made to the municipality having the largest area. SECTION 2E.04. Exclusion. Extraction of the following are excluded from the coverage of the tax levied herein: (a) Mineral Products such as ordinary stones, sand, gravel, earth and other quarry resources; (b) Indigenous petroleum such as mineral oil, hydrocarbon gas, bitumen, crude asphalt, mineral gas and all other similar or naturally associated substances. SECTION 2E.05. Time of Payment. The tax shall be paid once within the first twenty (20) days of January or in quarterly installments within the first twenty (20) days of January, April, July and October of each year. SECTION 2E.06. Administrative Provisions. (a) The Municipal Treasurer shall keep a registry of mining operators on which all instruments concerning mining rights, such as acquisition, sub-lease, operating agreements, transfers, assignments, condonment and others, are recorded. (b) It shall be the duty of every lessee, owner, or operator to make a true and complete return setting forth the quantity and the actual market value of the mineral products or quarry resources to be removed. ARTICLE F Tax on Forest Concessions and Forest Products SECTION 2F.01. Definitions. When used in this Article. (a) Forest Products means timber, pulp-wood/chipwood, firewood, fuel wood and minor forest products such as bark, tree tops, resins, gum, wood, oil, honey, beeswax, nipa, rattan or other forest growth such as grass, shrub, and flowering plants, the associated water, fish, scenic, historical, recreational, and geologic resources in forest lands. (b) Forest Lands include the public forest, the permanent forest or the forest reserves, and forest reservations. AHDacC SECTION 2F.02. Imposition of Tax. There is hereby imposed a tax on forest concessions and forest products at a rate of two and one-fifth percent (2-1/5%) of the annual gross receipts of the concessionaire during the preceding year. SECTION 2F.03. Time of Payment. The tax shall be paid once within the first twenty (20) days of January or in quarterly installments within the first twenty (20) days of January, April, July, and October of each year. ARTICLE G Tax on Electric Cooperatives Registered, Supervised and Controlled by the National Electrification Administration (NEA) SECTION 2G.01. Definition of Terms. When used in this Article. (a) Ancillary services refer to those services that are necessary to support the transmission of capacity and energy from resources to loads while maintaining reliable operation of the transmission system in accordance with good utility practice and the Grid Code to be adopted in accordance with the Act [Section 4 (a), EPIRA Law]. (b) Business means trade or commercial activity regularly engaged in a means of livelihood or with a view to profit [Section 131 (d) of the Local Government Code of 1991 (LGC)]. (c) Distribution Wheeling Charges refer to the regulated costs or charges for the use of a distribution system and/or the availment of regulated services [Section 4 (p), EPIRA Law]. (d) Electric Cooperative refers to a non-stock, non-profit membership corporation heretofore formed or organized for the purpose of supplying, promoting and encouraging the fullest use of electric service on an area coverage based at the lowest cost consistent with sound economy and the prudent management of the business of such corporation (Chapter 3, Section 15, PD 269). (e) 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 [Section 131 (m) of the Local Government Code of 1991 (LGC)]. (f) Franchise Area refers to a geographical area exclusively assigned or granted to a distribution utility for distribution of electricity [Section 4 (w) of Local Government Code of 1991 (LGC)]. (g) Generation Charges refer to the costs or charges associated with the acquisition of purchased power. General costs include only those costs that are reasonable, prudently incurred and are eligible for recovery pursuant to the provisions of Republic Act No. 9136 (EPIRA Law). (h) Gross Sales or Receipts include the total amount of money or its equivalent representing the contract price, compensation or service fee, including the amount charged or materials supplied with the services and deposits or advanced payments actually or constructively received during the taxable quarter for the services performed or to be performed for another person excluding discounts if determinable at the time of sales, sales returned, excise tax and value added tax (VAT) [Section 131 (n) of the Local Government Code of 1991 (LGC)]. (i) 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, or necessary to its manufacturing, mining, logging, commercial, industrial or agricultural purposes, without which such industry or facility cannot function. (Manual on Real Property Appraisal and Assessment Operations, BLGF, January 2006). (j) Reinvestment Fund refers to the ERC approved costs or charges imposed on all the electric cooperatives consumers to finance the expansion and rehabilitation/upgrading of their existing power system (ERC). (k) Stranded Contract Cost of Eligible Contracts of Distribution Utilities. refer to the excess of the contracted cost of electricity under eligible contracts of Distribution Utilities over the actual selling price of the contracted energy output of such contracts that would be incurred upon Retail Competition and Open Access. For this purpose, "eligible contracts" are contracts which have been approved by the ERB (now ERC) as of 31 December 2000. [Rule 4 (ffff), IRR of EPIRA Law]. (l) Stranded Contracts of NPC refer to the excess of the contracted cost of electricity under eligible contracts of NPC over the actual selling price of the contracted energy output of such contracts in the market. Such contracts shall have been approved by the ERB (now ERC) as of 31 December 2000 [Rule 4 (ggg) IRR of EPIRA Law]. (m) Transmission Charge refers to the regulated costs or charges for the use of a transmission system which may include the availment of ancillary services [Section 4 (aaa), EPIRA Law]. IDSEAH (n) Universal Charge refers to the charge, if any, imposed for the recovery of the Stranded Contract Costs of NPC, and Stranded Contract Cost of Eligible Contracts of Distribution Utilities and other purposes pursuant to Section 34 of the R.A. 9136, its Implementing Rules and Regulations (IRR). The universal charge is imposed on all electricity end-users for the following purposes: i. Payment for the stranded debts in excess of the amount assumed by the National Government and stranded contract costs of distribution utilities resulting from the restructuring of the industry; ii. Missionary electrification; iii. The equalization of the taxes and royalties applied to the indigenous or renewable sources of energy vis--vis imported energy fuels; iv. An environmental charge equivalent to one-fourth of one centavo per kilowatt-hour (P0.0025/kWh), which shall accrue to an environmental fund to be used solely for watershed rehabilitation and management; and v. A charge to account for all forms of cross-subsidies for period of not exceeding three (3) years. (o) System Loss Charge refers to the cost or charge to recover the costs of allowable systems loss as allowed and/or approved by the Energy Regulatory Commission. SECTION 2G.02. Imposition of Tax. The rate of tax on electric cooperatives shall be based on their gross receipts for the preceding calendar year, in accordance with the following schedule: With Gross Sales or Receipts for the Preceding Calendar Amount of Tax Year in the Amount of: per Annum Less than P1,000.00 P22.00 1,000.00 or more but less than P2,000.00 40.00 2,000.00 or more but less than 3,000.00 60.00 3,000.00 or more but less than 4,000.00 87.00 4,000.00 or more but less than 5,000.00 120.00 5,000.00 or more but less than 6,000.00 146.00 6,000.00 or more but less than 7,000.00 172.00 7,000.00 or more but less than 8,000.00 198.00 8,000.00 or more but less than 10,000.00 225.00 10,000.00 or more but less than 15,000.00 264.00 15,000.00 or more but less than 20,000.00 330.00 20,000.00 or more but less than 30,000.00 396.00 30,000.00 or more but less than 40,000.00 528.00 40,000.00 or more but less than 50,000.00 792.00 50,000.00 or more but less than 75,000.00 1,188.00 75,000.00 or more but less than 100,000.00 1,584.00 100,000.00 or more but less than 150,000.00 2,244.00 150,000.00 or more but less than 200,000.00 2,904.00 200,000.00 or more but less than 300,000.00 3,960.00 300,000.00 or more but less than 500,000.00 5,280.00 500,000.00 or more but less than 750,000.00 7,920.00 750,000.00 or more but less than 1,000,000.00 10,560.00 1,000,000.00 or more but less than 2,000,000.00 12,000.00 2,000,000.00 or more Sixty percent of one percent (60% of 1%) For purposes of assessing the electric cooperatives of business tax and for the equitable distribution of its benefits derived therefrom, the gross receipts shall be based on the sales made to end-users within the respective jurisdiction of Municipality of Baler. a) For this purpose the business taxes shall be based on ECs gross receipts as follows: 1) Before the effectivity of the EPIRA Law (1997-2001), franchise and business taxes shall be based on the total gross receipts pursuant to Section 131 (n) of the LGC; 2) Upon the effectivity of the EPIRA Law (2002), the basis shall be as follows: Gross receipts: Less: NPC Charges TransCo Charges Reinvestment Fund Universal Charges 3) On the charges being remitted by ECs to NPC and TransCo the local government units may imposed local taxes considering that both Companies are Government-owned and Controlled Corporations (GOCCs), whose tax exemptions have been withdrawn under Section 193 of the LGC. Said charges pertain to their gross receipts and therefore, the LGUs concerned may directly bill said Corporation for taxation purposes. SECTION 2G.03. Time of Payment. The tax shall be paid once within the first twenty (20) days of January or in quarterly installments within the first twenty (20) days of January, April, July, and October of each year. SECTION 2G.04. Surcharge for Late Payment and Interest on Unpaid Taxes. Failure to pay the tax prescribed in this Article within the time required shall subject the taxpayer to a surcharge of Twenty-five percent (25%) of the original amount of tax due. Such surcharge shall be paid at the same time and in the same manner as the original tax due. In addition to the surcharge imposed herein, there shall be imposed an interest of two percent (2%) per month of the unpaid amount from the date it is due until it is fully paid, provided, that in no case shall the total interest on the unpaid amount or a portion thereof exceed thirty-six (36) months. Where an extension of time for the payment of the tax has been granted and the amount is not paid in full prior to the expiration of the extension, the interest aforementioned shall be collected on the unpaid amount from the date it becomes originally due until fully paid. aCIHcD ARTICLE H Community Tax SECTION 2H.01. Imposition of Tax. There is hereby levied or imposed a community tax on persons, natural or juridical, residing in this Municipality who are covered by the following criteria: [A] Individuals Liable to Community Tax 1) Every inhabitant of the Philippines who is a resident of this Municipality, 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; 2) An individual who is engaged in business or occupation; 3) An individual who owns real property with an aggregate assessed value of One thousand (P1,000.00) Pesos or more; 4) An individual who is required by law to file an income tax return. Rate of Community Tax. There shall be collected from the abovementioned individuals a community tax in the amount of Five (P5.00) Pesos and an additional tax of One (P1.00) Peso for every One Thousand (P1,000.00) Pesos of income regardless of whether from business, exercise of profession or from property which in no case shall exceed Five Thousand (P5,000.00) Pesos. In the case of husband and wife, each of them shall be liable to pay the basic Five (P5.00) Pesos, but the additional tax imposable on the husband and wife shall be One (P1.00) Peso for every One Thousand (P1,000.00) Pesos of income from the total property owned by them and or 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 the Philippines whose principal office is located in this Municipality shall pay an annual community tax of Five Hundred (P500.00) Pesos and an additional tax which, in no case, shall exceed Ten Thousand (P10,000.00) Pesos in accordance with the following schedule: 1) For every Five thousand (P5,000.00) Pesos worth of real property in the Philippines owned by the juridical entity during the preceding year based on the valuation used in the payment of real property tax under existing laws, found in the assessment rolls of this Municipality where the real property is situated Two (P2.00) Pesos; and, 2) For every Five thousand (P5,000.00) Pesos of gross receipts or earnings derived by it from its business in the Philippines during the preceding year Two (P2.00) Pesos. The dividends received by a corporation from another corporation shall, for the purpose of the additional tax, be considered as part of the gross receipts or earnings of said corporation. SECTION 2H.02. Exemptions. The following are exempted from the payment of community tax: 1] Diplomatic and consular representatives; and, 2] Transient visitors when their stay in the Philippines does not exceed three (3) months. SECTION 2H.03. Place of Payment. The community tax imposed herein shall be paid in the Office of the Municipal Treasurer or to the deputized Barangay Treasurer of this Municipality if the residence of the individual or the principal office of the juridical entity is located here. Likewise, if the branch, sales office or warehouse whose sales are made and recorded is located in this municipality, the corresponding community tax shall be paid here. Any person, natural or juridical, who is supposed to pay his community tax in this Municipality but pays his community tax elsewhere shall remain liable to pay such tax in this Municipality. It shall be unlawful for the Municipal Treasurer to collect community tax outside the territorial jurisdiction of this Municipality. SECTION 2H.04. Time of Payment. a) The community tax imposed herein shall accrue on the first (1st) day of January of each year and shall be paid not later than the last day of February of each year. b) 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 payment of 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 within which to pay the community tax without being delinquent. c) Persons who come to reside in the Philippines or reach the age of eighteen (18) years on or after the first (1st) day of July of any year, or who cease to belong to an exempt class on or after the same date, shall not be subject to the community tax for that year. d) Corporations established and organized on or before the last day of June shall be liable for 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 community tax without being delinquent. Corporations established and organized on or after the first (1st) day of July shall not be subject to the community tax for that year. cHaCAS SECTION 2H.05. Penalties for Late Payment. If the community tax is not paid within the prescribed period, there shall be added to the unpaid amount an interest of Twenty-four-percent (24%) per annum from the due date until it is paid. SECTION 2H.06. 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 (P1.00) Peso. SECTION 2H.07. Presentation of Community Tax Certificate. a) When an individual subject to 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 licenses, certificate, or permit from any public authority; pays any tax or fee; receives any money from public funds, transacts any 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 in 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 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 fifteen (15th) of April each year, in which case, the certificate issued for the preceding year shall suffice. SECTION 2H.08. Authority of the Municipal Treasurer to Deputize the Barangay Treasurer to Collect Taxes, Fees or Charges. The Municipal Treasurer is hereby authorized to deputize the barangay treasurers in this Municipality to collect taxes, fees or charges as per Article 250 and 258 of the Rules and Regulations Implementing the Local Government Code of 1991 subject to the following rules and regulations: 1) The Barangay Treasurer to be deputized shall be properly bonded. 2) In the case of collecting the community tax, such deputation shall be limited to the collection of community tax payable by individual taxpayers in their respective jurisdictions, thus excluding those from juridical persons. 3) The barangay treasurer so deputized shall not delegate the collection of taxes, fees or charges to any private person. SECTION 2H.09. Allocation of Proceeds of the Community Tax. a) One Hundred Percent (100%) of the proceeds of the community tax actually and directly collected by the Municipal Treasurer shall accrue entirely to the general fund of this Municipality. b) The proceeds of the community tax collected by the deputized barangay treasurers shall be apportioned as follows: 1) Fifty percent (50%) shall accrue to the general fund of this Municipality; and, 2) Fifty percent (50%) shall accrue to the Barangay where the tax is collected. SECTION 2H.10. Penalty. Any violation of the provisions of this Article shall be punished by a fine of not less than One Thousand (P1,000.00) Pesos but not more than Five Thousand (P5,000.00) or imprisonment of not less than one (1) month but not more than six (6) months, or both such fine and imprisonment, at the discretion of the Court. ARTICLE I Tax on the Transfer of Business or Trade Activity SECTION 2I.01. Imposition of Tax. There is hereby levied a tax on the transfer of business or trade activity by sale, donation, barter, or any other form or mode of conveyance at the rate of One Percent (1%) of the total consideration or, in the absence of specific consideration, the gross sales or receipts of the preceding calendar year on file at the municipal treasurer's office, or the fixed amount of Six Hundred (P660.00) Pesos, whichever is lower. SECTION 2I.02. Rules and Regulations. 1) The new owner to whom the business was transferred shall be liable to pay the unpaid taxes, fees or charges due the former owner, if there is any. 2) The permit issued to the former owner shall be surrendered to the Municipal Treasurer, thru the Office of the Mayor, who shall cancel the same in his records. 3) Any person, natural or juridical who was granted a permit to operate or conduct a business or trade in this Municipality who transferred his business to another shall inform in writing the Chief, Business Permits, Licensing & Inspection Division, Office of the Mayor within ten (10) days of such transfer and submit a sworn statement of the gross sales or receipts of his business for the current year. DACcIH 4) The Municipal Mayor or his authorized department head shall issue other necessary rules and regulations for the effective implementation of this Article. SECTION 2I.03. Time of Payment. The tax imposed in this Article shall be paid to the Municipal Treasurer by the buyer, donee, or heir before the business or trade undertaking is operated, conducted, or pursued. SECTION 2I.04. Surcharge for Late Payment. Failure to pay the tax imposed in this Article on time shall subject the taxpayer to a surcharge of Twenty-five Percent (25%) of the original amount of tax due and such surcharge shall be paid at the time and in the same manner as the tax due. SECTION 2I.05. Penalty. Any violation of the provisions of this Article shall be punished by a fine of not less than One Thousand (P1,000) Pesos but not more than Five Thousand (P5,000) Pesos or imprisonment of not less than one (1) month but not more than six (6) months, or both such fine and imprisonment at the discretion of the Court. CHAPTER III Permit and Regulatory Fees ARTICLE A Mayor's Permit Fee SECTION 3A.01. Imposition of Fee. There shall be collected an annual fee for the issuance of a Mayor's Permit to every person, natural or juridical, for the operation of any business or service establishment, conduct of any trade activity, pursuit of any commercial undertaking and practice of occupation or calling within this municipality. The permit fee is payable for every separate or distinct establishment or place where the business, trade or commercial undertaking, practice of occupation or calling is conducted. One line of business or trade activity does not become exempt by being conducted with some other business or activity for which the permit has been paid. For purpose of the Mayor's Permit Fee, the following definition of business size is hereby adopted: Characteristics Business Size Number of Workers Micro Php300,000 and below 1 to 10 Small Over Php300,000 to Php1 Million 11 to 99 Medium Over Php1 Million to Php5 Million 100 to 199 Large Over Php5 Million 200 and above The permit fee imposed herein shall be based either on the asset size of the business, trade or commercial undertaking or number of workers, whichever will yield the higher fee. [A] On Manufacturers, Assemblers, Repackers, Processors, Brewers, Distillers, Rectifiers and Compounders of Liquors, Distilled Spirits and Wines or Manufacturers of Any Article of Commerce of Whatever Kind or Nature the Permit Fee shall be in Accordance with the Following Schedule : Permit Fee Characteristics: per Annum Micro 1,100.00 Small 2,200.00 Medium 3,300.00 Large 5,500.00 [B] On Wholesalers, Distributors, Exporters, Producers of, or Dealers in any Article of Commerce of Whatever Kind or Nature, the Annual Permit Fee shall be in Accordance with the Following Schedule : Permit Fee Characteristics: per Annum Micro 550.00 Small 880.00 Medium 1,650.00 Large 3,300.00 [C] On Exporters, Manufacturers, Millers, Repackers, or Producers of Essential Commodities Enumerated under Section 2B.02 (Item C), the Annual Permit Fee shall be in Accordance with the Following Schedule : Permit Fee Characteristics: per Annum Micro 550.00 Small 880.00 Medium 1,650.00 Large 3,300.00 [D] On Wholesalers, Distributors or Dealers of the Essential Commodities Enumerated under Section 2B.02 (Item C), the Annual Permit Fee shall be in Accordance with the Following Schedule : Permit Fee Characteristics: per Annum Micro 550.00 Small 880.00 Medium 1,650.00 Large 3,300.00 [E] On Retailers of Essential Commodities Enumerated under Section 2B.02 (Item C), the Annual Permit Fee shall be in Accordance with the Following Schedule : HSCATc Permit Fee Characteristics: per Annum Micro 550.00 Small 880.00 Medium 1,650.00 Large 2,200.00 [F] On Retailers of All Other Commodities Not Classified as "Essential Commodities" the Annual Permit Fee shall be in Accordance with the Following Schedule : Permit Fee Characteristics: per Annum Micro 550.00 Small 880.00 Medium 1,650.00 Large 2,200.00 [G] On Contractors and Other Independent Contractors Including but Not Limited to Those Enumerated under Section 2B.02 (Items "G" and "H"), the Annual Permit Fee shall be in Accordance with the Following Schedule : Permit Fee Characteristics: per Annum Micro 550.00 Small 1,100.00 Medium 2,200.00 Large 3,300.00 [H] On Banks, the Annual Permit Fee shall be in Accordance with the Following Schedule : Permit Fee per Annum Rural, Thrift, and Savings Bank 4,400.00 Commercial, Industrial and Development Bank 6,600.00 Universal Bank 11,000.00 [I] On Other Financial Institutions, the Annual Permit Fee shall be in Accordance with the Following Schedule : Permit Fee Characteristics: per Annum Micro 2,200.00 Small 4,400.00 Medium 5,500.00 Large 6,600.00 [J] On Privately Owned Public Market Permit Fee Characteristics: per Annum Small 3,300.00 Medium 5,500.00 Large 11,000.00 [K] On Subdivision Operators or Real Estate Developers Permit Fee Characteristics: per Annum Small 3,300.00 Medium 5,500.00 Large 11,000.00 [L] On Lessors of Real Estate Including Apartments, Apartelles, and Condominiums Permit Fee Characteristics: per Annum Micro 1,650.00 Small 2,750.00 Medium 3,850.00 Large 5,500.00 [M] On Private Cemeteries or Memorial Parks, the Annual Permit Fee shall be P5,500.00 [N] On Operators of Boarding Houses, the Annual Permit Fee shall be P1,100.00 [O] On Millers of Commodities Other than Rice and Corn or Essential Commodities and on Coffee, Coconut or Meat Grinders, the Annual Permit Fee Shall Be P330.00 [P] On Operators of Amusement Places Including, but Not Limited to, Those Enumerated under Section 2B. 02 (Items R and T), the Annual Permit Fee shall be in Accordance with the Following Schedule : Permit Fee Characteristics: per Annum Micro 550.00 Small 1,100.00 Medium 2,200.00 Large 3,300.00 [Q] On Operators of Theaters and Cinemahouses; Video-Moviehouses Utilizing Beta, VHS, JVC, Laser Discs, CD Players or Other Similar Apparatus: and Other Showhouses Which are Open to Public For-A-Fee, the Annual Permit Fee shall be in Accordance with the Following Schedule : IDTSEH Permit Fee Characteristics: per Annum Micro 550.00 Small 1,100.00 Medium 2,200.00 Large 3,300.00 [R] On Cafes, Cafeterias, Ice Cream and Other Refreshment Parlors, Restaurants, Carinderias, Panciterias, Soda Fountain Bars and Similar Establishments Including Food Caterers : Permit Fee Characteristics: per Annum Micro 880.00 Small 1,650.00 Medium 2,750.00 Large 4,400.00 [S] On Retail Dealers or Retailers of Liquors or Wines Whether Imported from Other Countries or Locally Manufactured Including Fermented Liquors (Beers), Vino Liquors, "Tuba", "Basi" and Other Distilled Spirits Not Classified as Denatured Alcohol Permit Fee Characteristics: per Annum Micro 550.00 Small 1,100.00 Medium 2,200.00 Large 3,300.00 [T] On Retail Dealers or Retailers of Manufactured Tobacco or Snuff Including Cigars or Cigarettes Permit Fee Characteristics: per Annum Micro 550.00 Small 1,100.00 Medium 2,200.00 Large 3,300.00 [U] On Agri-Business Enterprises Fishpond; fish pen; fish breeding ground; fish corral; commercial piggery farms; commercial poultry farms; commercial cattle ranch; and other agri-business enterprises: Permit Fee Characteristics: per Annum Micro 1,100 Small 2,200 Medium 4,400 Large 5,500 [V] On All Other Similar Businesses, Trades, or Commercial Undertakings Not Herein Expressly Specified, the Annual Permit Fee shall be P550.00 SECTION 3A.02. Time and Manner of Payment. The fee for the issuance of a Mayor's Permit shall be paid to the Municipal Treasurer upon approval of the application. No business or trade undertaking can be lawfully begun or pursued in this Municipality without the corresponding Mayor's Permit. In case of renewal thereof, the fee shall be paid within the first twenty (20) days of January of each year. SECTION 3A.03. Surcharge for Late Payment. In case of failure to pay the permit fee or renew the permit within the prescribed period, the fee shall be increased by a surcharge of Twenty-five Percent (25%) of the original amount due, such surcharge to be paid at the same time and in the same manner as the fee due. SECTION 3A.04. Exemption. Barangay Micro Business Enterprise and Cooperatives duly registered under R.A. 9178 and R.A. 9520, respectively, are exempted from the payment of the Mayor's Permit Fee prescribed in this Article. Business enterprises certified by the Board of Investments as pioneer or non-pioneer for a period of six (6) and four (4) years, respectively, are not exempted from the payment of the fee prescribed in this Article. They are only exempted from the payment of business taxes as provided in Section 2B.07, Article B, Chapter II of this Revenue Code. SECTION 3A.05. Newly-Started or Transferred Business, Trade or Commercial Undertaking. The Mayor's permit fee on newly-started or newly business, trade or commercial undertaking shall be in accordance with the following schedule: If the business starts to operate within the: Initial Permit Fee: 1st quarter of the year P660.00 2nd quarter of the year 550.00 3rd quarter of the year 440.00 4th quarter of the year 330.00 For newly-started business or activity that starts to operate after January 20, the fee shall be paid before any business or activity can be lawfully begun or pursued, and the fee shall be reckoned from the beginning of the calendar quarter. When the business or activity is abandoned, the fee shall not be exacted for a period longer than the end of the calendar quarter. If the fee has been paid for a period longer than the current quarter and the business or activity is abandoned, no refund of the fee corresponding to the unexpired quarter or quarters shall be made. SICDAa SECTION 3A.06. Administrative Provisions. a) Supervision and control over establishments and places. The Business Permit and Licensing Division, Office of the Mayor shall supervise and regulate all establishments and places subject to the payment of the permit fee. They shall prescribe rules and regulations as to the mode or manner on which they shall be conducted in so far as may be necessary to maintain peaceful, healthy, and sanitary conditions in the municipality. b) Application for Mayor's Permit. An application for a Mayor's permit shall be filed at the Business Permit and Licensing Division, Office of the Mayor. The form for the purpose shall be issued by the same Office and shall set forth the requisite information including the name and residence of the applicant, the description of business or undertaking that is to be conducted, and such other data or pertinent information as may be required. Upon submission of the application, it shall be the duty of the proper authorities to verify if other municipal requirements regarding the operation of the business or activity such as sanitary requirements, installation of power and light requirements, as well as other safety requirements are complied with. The permit to operate shall be issued only upon compliance with such safety requirements and after the payment of the corresponding inspection fees and other impositions required by this Revenue Code and other municipal tax ordinances. Any false statement deliberately made by 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 the penalties provided in this Article. A Mayor's Permit shall be refused to any person: (1) who previously violated any ordinance or regulations governing permits granted; (2) whose business establishments or undertaking does not conform with zoning regulations, and safety, health and other requirements of the municipality; (3) who has an unsettled tax obligation, debt or other liability to the government; and (4) who is disqualified under any provision of law or ordinance to establish, or operate the business being applied for. Likewise, a Mayor's Permit shall be denied to any person or applicant for a business who declares an amount of gross sales or receipts that are manifestly below industry standards or the Presumptive Income Level of gross sales or receipts as established by the Municipal Treasurer for the same or a closely similar type of activity or business. c) Issuance of Permit; Contents of Permit. Upon approval of the application for Mayor's permit, two (2) copies of the application duly recommended by the Business Permit and Licensing Officer shall be returned to the applicant. One (1) copy shall be presented to the Municipal Treasurer as basis for the collection of the Mayor's permit fee and the corresponding business tax. The Mayor's permit shall be issued by the Business Permit and Licensing Division, Office of the Mayor upon presentation of the receipt for the payment of the Mayor's permit and the official receipt issued by the Municipal Treasurer for the payment of the business tax. Every permit issued by the Mayor shall show the name and residence of the applicant, name and location of business; nature of business; date of issue and expiration of the permit; permit number and such other information as may be necessary. In addition, business registration plate shall be issued showing the respective numbering of the registered business establishments for proper and efficient monitoring. It shall be posted at all times in conspicuous place of the business or office. The cost of the new business permit plate shall be paid by the applicant in the amount of One Hundred Fifty Pesos (P150.00). Upon renewal of the permit, a sticker containing the year of effectivity of the Mayor's Permit shall be affixed at the designated portion of the plate. Upon determination and recommendation of the Business Permit and Licensing Division, the said business registration may be replaced for the succeeding years of business operations. The Business Permit and Licensing Division, Office of the Mayor shall upon presentation of satisfactory proof that the original of the permit has been lost, stolen or destroyed, issue a duplicate of the permit upon payment of One Hundred Ten Pesos (P110.00). d) Posting of Permit. Every permit-tee shall keep his permit conspicuously posted at all times in his place of business or office. If the permit-tee has no place of business or office, he shall keep the permit in his person. The permit shall be immediately produced upon demand by the Business Permit and Licensing Officer, the Municipal Treasurer or their duly authorized representative. e) Duration of Permit and Renewal. The Mayor's permit shall be granted for a period of not more than one (1) year and shall expire on the thirty-first (31st) of December following the date of issuance unless revoked or surrendered earlier. Every permit shall cease to be in force upon revocation or surrender thereof. The permit issued shall be renewed within the first twenty (20) days of January. It shall have a continuing validity only upon renewal thereof and payment of the corresponding fee. f) Revocation of Permit. When a person doing business under the provisions of this Code violates any provision of this Article, refuses to pay an indebtedness or liability to this municipality; abuses his privilege to do business to the injury of public moral or peace; or when a place where such business is established is being conducted in a disorderly or unlawful manner, is a nuisance or is permitted to be used as a resort for disorderly conduct, criminals or women of ill-refute, the Municipal Mayor, after investigation, may revoke the Mayor's Permit. Such revocation shall operate to forfeit all sums which may have been paid in respect of said privilege, in addition to the fines and imprisonment that may be imposed by the Court for violation of any provision of this Ordinance governing the establishment and maintenance of business and to prohibit the exercise thereof by the person whose privilege is revoked, until restored by the Sangguniang Bayan. DHIcET SECTION 3A.07. Fulfillment of Other Requirements. The issuance of mayor's permit shall not exempt the licensee or permit-tee from the fulfillment of other requirements in connection with the operation of the business or in conduct of an activity prescribed under this Code, laws and other ordinances of this municipality. SECTION 3A.08. Rules and Regulations on Certain Establishments. 1) On Cafes, Cafeterias, Ice Cream and other Refreshment Parlors, Restaurants, Soda Fountain Bars, Carinderia, Panciteria and other food establishments. Operators of all establishments engaged in the preparation and selling of readily edible foods shall not employ any cook or food dispenser without a Food Handler's Certificate and appropriate health certificate from the Municipal Health Officer, renewable every six months. Establishments selling cooked and readily edible foods (fast-foods) shall have them adequately covered and protected from dust, flies and other insects, and shall follow strictly the rules and regulations on sanitation promulgated by the Municipal Health Officer and other existing laws or ordinances. 2) On Sauna Bath, Massage Parlors, Barber Shops, Beauty Shops and Similar establishments. The aforementioned establishment shall not be allowed to operate with masseurs/masseuse, barbers or beauticians without having secured the corresponding medical certificate from the Municipal Health Officer. 3) On Funeral Parlors. Funeral parlors, rendering embalming services shall not be allowed to operate without an embalmer duly licensed or authorized by the Department of Health. 4) On Hotels, Motels, Lodging Houses and Similar Establishments. No permit shall be issued to operators of hotels, motels, or lodging houses without the same being inspected by the Municipal Health Officer, Fire Safety Inspector and Building Inspector or their duly authorized representative. Said establishments shall keep a registry of its guests, patrons, lodgers, customers or boarders, as the case may be, which shall be open to inspection by the Mayor or his authorized representative. 5) On Disco, Videoke, Beerhouse and Similar Establishments. No permit shall be issued to operators of disco, videoke and beerhouses without presenting the Health Certificate and Laboratory Test of operator and staff (waiter, guest relation officers, etc.) of the said establishment. They must also secure an occupational permit for the staff and hire a duly licensed security guard from a registered and authorized security agency. SECTION 3A.09. Penalty. Any violation of the provisions of this Article shall be punished by a fine of not less than One Thousand Pesos (P1,000.00) but not more than Five Thousand (P5,000.00) Pesos or imprisonment of not less than one (1) month but not more than six (6) months, or both such fine and imprisonment at the discretion of the Court. ARTICLE B Administrative Requirements SECTION 3B.01. Requirements for Mayor's Permit. Application for a Mayor's permit shall be accompanied by the following: 1) For a newly started business : a) Barangay Business Clearance b) Community Tax Certificate c) DTI Registration for Single Proprietorship SEC Registration for Corporation CDA Registration for Cooperatives d) Police Clearance e) Ecological Solid Waste Management Certificate f) Health Certificate g) Sanitary Permit h) Fire Safety Inspection Certificate i) Building Permit for new building j) Zoning Clearance k) SSS Clearance l) PAG-IBIG (HDMF) Clearance m) PHILHEALTH Clearance n) Other supporting papers as may be required. 2) For renewal of existing business permit : a) Barangay Business Clearance b) Community Tax Certificate c) Last Year's Gross Receipts/Income Quarterly Income Tax Return Audited Financial Statement duly stamped received by the BIR VAT/Percentage Tax Returns On Banks and other Financial Institutions HcDSaT o Quarterly or Annual Report of Operations submitted to the Bangko Sentral ng Pilipinas (BSP) for previous year's operation d) Ecological Solid Waste Management Certificate e) Health Certificate f) Sanitary Permit g) Fire Safety Inspection Certificate h) SSS Clearance i) PAG-IBIG (HDMF) Clearance j) PHILHEALTH Clearance k) Other supporting papers as may be required ARTICLE C Permit Fee on Circus and Other Parades SECTION 3C.01. Imposition of Fee. There shall be collected a permit fee of One Hundred Fifty Pesos (P150.00) per day on every circus or menagerie parade or other parades using banners, floats, or musical instruments held in this municipality. SECTION 3C.02. Exemption. Civic and military parades as well as religious processions shall be exempted from payment of the permit fee imposed herein. SECTION 3C.03. Time and Manner of Payment. The fee imposed herein shall be due and payable to the Municipal Treasurer upon application for a permit to the Municipal Mayor at least two (2) days before the scheduled date of the circus or parade and on such activity shall be held. SECTION 3C.04. Administrative Provisions. a) Any person who shall hold a parade within this municipality shall first obtain a permit from the Municipal Mayor before undertaking the activity. For this purpose, a written application in a prescribed form shall set forth the name and address of the applicant, the description of the activity, the place or places where the same will be conducted and such other pertinent information or data as may be required shall be filed with the Office of the Mayor. b) The Station Commander of the Philippine National Police shall promulgate the necessary rules and regulations to maintain an orderly and peaceful conduct of the activities mentioned in this Article. He shall also define the boundary within which such activities may be lawfully conducted. SECTION 3C.05. Penalty. Any violation of the provisions of this Article shall be punished by a fine of not less than One Thousand Pesos (P1,000.00) but not more than Five Thousand Pesos (P5,000.00) or imprisonment of not less than one (1) month but not more than six (6) months, or both such fine and imprisonment, at the discretion of the Court. ARTICLE D Registration and Transfer Fee on Large Cattle SECTION 3D.01. Definition. For purposes of this Article, "large cattle" includes six (6) months old horse, mule ass, carabao, cow or other domesticated member of the bovine family. SECTION 3D.02. Imposition of Fee. The owner of a large cattle is hereby required to register said cattle with the Municipal Treasurer for which a certificate of ownership shall be issue to the owner upon payment of a registration fee as follows: Amount of Fee a) For each certificate of ownership P60.00 b) For each certificate of transfer 110.00 c) For Registration of private brand 110.00 d) Branding fee (service) 110.00 Provided, that the transfer fee shall be collected only once if large cattle is transferred more than once in a day. SECTION 3D.03. Time and Manner of Payment. The registration fee shall be paid to the Municipal Treasurer upon registration or transfer of ownership of the large cattle. SECTION 3D.04. Administrative Provisions. Large cattle shall be registered with the Municipal Treasurer upon reaching the age of six (2) n months. a) The ownership of large cattle shall be registered with the Office of the Municipal Treasurer. All branded and counter-branded large cattle presented to the Municipal Treasurer shall be registered in a book showing among others, the name and residence of the owner, and the class, color, sex, brand and other identification marks of the cattle. These data shall also be stated in the certificate of ownership issued to the owner of the large cattle. b) The transfer of large cattle, regardless of age, shall likewise be registered with the Municipal Treasurer. The entry in the registry book shall set forth among others, the name and residence of the owners and purchasers, the consideration of purchase price of the animal for sale or transfer, the class, sex, age, brand and other identifying marks of the animals and a reference by number of the original certificate of ownership, with the name of the municipality which issued it. No entries of transfer shall be made or certificate of transfer shall be issued by the Municipal Treasurer except upon the production of the original certificate of ownership and certificates of transfer and such other documents that show title to the owner. ASTcaE SECTION 3D.05. Penalty. Any violation of the provisions of this Article shall be punished by a fine of not less than One Thousand Pesos (P1,000.00) but not more than Five Thousand (P5,000.00) Pesos or imprisonment of not less than one (1) month but not more than six (6) months, or both such fine and imprisonment, at the discretion of the Court. SECTION 3D.06. Applicability Clause. All other matters relating to the registration of large cattle shall be governed by the pertinent provisions of the Revised Administrative Code of 1987 and other applicable laws, rules and regulations. ARTICLE E Fire Safety Inspection Fee SECTION 3E.01. Imposition of Fee. There shall be collected from operators of business establishments in this municipality an annual fire safety inspection fee an amount equivalent to Ten Percent (10%) of all fees charged by the Building Official of the Municipality of Baler in the granting of pertinent permits or licenses. SECTION 3E.02. Time and Manner of Payment. The fee imposed in this Article shall be collected by the duly authorized Collecting Officer of the Office of Municipal Fire Marshall after a fire safety inspection of the establishment has been made but prior to the issuance of the "Fire Safety Inspection Certificate" by the Chief of the Fire Station, BFP, or his authorized representative and upon renewal of the same every year thereafter within the first twenty (20) days of January. SECTION 3E.03. Allocation of Proceeds. The proceeds of the fees collected under this Article shall be allocated pursuant to Republic Act 9514, otherwise known as The Fire Code of the Philippines of 2008 and its Implementing Rules and Regulations as follows: a. Eighty percent (80%) shall accrue to the Bureau of Fire Protection for its modernization. b. Twenty percent (20%) shall accrue to the General Fund of Municipality of Baler to be used for the operation and maintenance of local fire station, including construction and repair. SECTION 3E.03. n Administrative Provisions. The Chief of the Fire Station, BFP or his duly authorized representative, shall conduct an annual and periodic inspection of all business establishments and buildings to determine propriety of existing fire safety and prevention devices or equipment as well as their compliance to fire safety rules and regulations. The Chief of the Fire Station, BFP shall issue the necessary rules and regulations for the implementation of this Article. Such rules and regulations shall be enforceable until rescinded, modified or revoked by the Provincial Fire Marshall. SECTION 3E.04. Applicability Clause. All other matters relating to fire inspection and issuance of permit therefore shall be governed by pertinent provision of RA 9514 (Fire Code of the Philippines of 2008) and other existing laws, rules and regulations. SECTION 3E.05. Penalty. Any violation of the provisions of this Article shall be punished by a fine of not less than One Thousand Pesos (P1,000.00) but not more than Five Thousand (P5,000.00) Pesos or imprisonment of not less than one (1) month but not more than six (6) months, or both such fine and imprisonment, at the discretion of the Court. ARTICLE F Permit for Cockpits Owners, Operators, Licensees, Promoters and Cockpit Personnel SECTION 3F.01. Definition. When used in this Article, the term: a) Cockpit includes any place, compound, building or portion thereof, where cockfights are held, whether or not money bets are made on the results of such cockfights. b) Pit Manager refers to a person who professionally, regularly and habitually manages a cockpit and cockfights himself. c) Referee (Sentenciador) refers to a person who watches and oversees the proper gaffing of fighting cocks; determines the physical condition of gamecocks while cockfighting is in progress, the injuries sustained by the cocks and their capability to continue fighting, and decides and makes known his decision either by word or gesture the result of the cockfighting by announcing the winner or declaring a draw in a contest game. d) Bet Manager (Kasador) refers to a person who calls and takes care of bets from owners of both gamecocks and those of other bettors before he orders commencement of the cockfight and thereafter distribute winning bets to winners and deducting a certain commission. e) Bet-taker ("Kristo") refers to a person who participates in cockfights and with the use of money or other thing of value, bets with other bettors or through other bet-takers and wins or losses his bets depending upon the result of the cockfight as announced by the referee or sentenciador. f) Gaffer (Mananari) refers to a person knowledgeable in the technique of arming fighting cocks with gaff or gaffs on either or both legs. cDSAEI g) Handlers ("Soltador") refers to a person who personally takes physical custody and control inside the arena of a pitted gamecock and who actually releases the same for actual fight and combat in a cockfight. h) Promoter refers to a person licensed as such, who is engaged in the convening, holding and the celebration of specially programmed and arranged cockfighting like local and international derbies, or competitions, special mains or matched set or encounters, pintakasi and ordinary cockfights. i) Gamecock refers to domesticated fowls, whether imported or locally breed, as well as a native fighting cocks indigenous to the country, specially breed, trained and conditioned for actual cockfighting or for propagation and breeding purposes for eventual use in cockfighting. j) Cocker ("Aficionado") refers to a person who participates and bets in cockfighting as a sport, amusement, recreation or form of relaxation. SECTION 3F.02. Imposition of Fee. There shall be collected an annual permit fee from cockpit operators/owners/licensees and cockpit officials/personnel, as follows: a) From the owner/operator/licensees of the cockpit: 1) Application filing fee P1,100.00 2) Annual cockpit permit fee 6,600.00 b) From cockpit personnel 1) Promoter 1,000.00 2) Pit Manager 500.00 3) Referee 500.00 4) Bet Manager 500.00 5) Gaffer 500.00 6) Bet-taker 350.00 SECTION 3F.03. Time and Manner of Payment. a) The application filing fee is payable to the Municipal Treasurer upon application for a permit or license to operate and maintain cockpits. b) The annual cockpit permit fee is payable upon application for a permit before a cockpit shall be allowed to operate and within the first twenty (20) days of January of each year in case of renewal thereof. c) The permit fees on cockpit personnel shall be paid before they participate in a cockfight and shall be paid annually upon renewal of the permit on the birth month of the permittee. SECTION 3F.04. Administrative Provisions. a) Ownership, operation and management of cockpit. Only Filipino citizens not otherwise inhibited by existing ordinances or laws shall be allowed to own, manage and operate cockpits. b) Establishment of cockpit. The Sangguniang Bayan shall determine the number of cockpits to be allowed in this Municipality. c) Cockpit-size and construction. Cockpits shall be constructed and operated within the appropriate areas as prescribed in the Zoning Law or ordinance. In the absence of such law or ordinance, the Municipal Mayor shall see to it that no cockpits are constructed within or near existing residential or commercial areas, hospitals, school buildings, churches or other public buildings. Owners, lessees, or operators of cockpits which are now in existence and do not conform to this requirement are required to comply with these provisions within a period to be specified by the Municipal Mayor. Approval or issuance of building permits for the construction of cockpits shall be made by the Municipal Engineer in accordance with existing ordinances, laws and practices. d) Only duly registered and licensed promoters, referees, bet managers, pit manager or promoter, bet takers, or gaffers shall take part in all kinds of cockfights held in this Municipality. No operator or owner of a cockpit shall employ or allow to participate in a cockfight any of the abovementioned personnel unless he has registered and paid the fee herein required. SECTION 3F.05. Penalty. Any violation of the provisions of this Article shall be punished by a fine of not less than One Thousand Pesos (P1,000.00) but not more than Five Thousand (P5,000.00) Pesos or imprisonment of not less than one (1) month but not more than six (6) months, or both such fine and imprisonment, at the discretion of the Court. SECTION 3F.06. Applicability Clause. The provision of PD 449, otherwise known as the Cockfighting Law of 1974, PD 1802 (Creating the Philippine Gamefowl Commission), and such other pertinent laws shall apply to all matters regarding the operation of cockpits and the holding of cockfights in this Municipality. ARTICLE G Special Permit Fee for Cockfighting SECTION 3G.01. Definitions. When used in this Article, the term: (a) Cockfighting is the sport of pitting or evenly matching gamecocks to engage in an actual fight where bets on either side are laid. Cockfighting may also be formed as "cockfighting derby; pintakasi or tupada," or its equivalent in different Philippine localities. EDCcaS (b) Local Derby is an invitational cockfight participated in by gamecockers or cockfighting "afficionados" of the Philippines with "pot money" awarded to the proclaimed winning entry. (c) International Derby refers to an invitational cockfight participated in by local and foreign gamecockers or cockfighting "afficionados" with "pot money" awarded to the proclaimed winning entry. SECTION 3G.02. Imposition of Fees. There shall be collected the following fees per day for cockfighting: (a) Special Cockfights ( Pintakasi ) P440.00 (b) Special Derby Assessment from Promoters of Two-Cock Derby P1,100.00 Three-Cock Derby P1,650.00 Four-Cock Derby P2,200.00 Five-Cock Derby P2,750.00 SECTION 3G.03. Exclusions. Regular cockfights i.e., those held during Sundays, legal holidays and local fiestas and international derbies shall be excluded from the payment of fees herein imposed. SECTION 3G.04. Time and Manner of Payment. The fees herein imposed shall be payable to the Municipal Treasurer before the special cockfights and derbies can be lawfully held. SECTION 3G.05. Administrative Provisions. (a) Holding of cockfights. Except as provided in this Article, cockfighting shall be allowed in this municipality only in licensed cockpits during Sundays and legal holidays and during local fiestas for not more than three (3) days. It may also be held during municipal agricultural, commercial, or industrial fairs, carnival, or exposition for a similar period of three (3) days upon resolution of the Sangguniang Bayan. No cockfighting on the occasion of such affair, carnival or exposition shall be allowed within the month if a local fiesta or for more than two (2) occasions a year. No cockfighting shall be held on December 30 (Rizal Day), June 12 (Philippine Independence Day), June 30, (Philippine-Spanish Friendship Day), November 30 (National Heroes Day), Holy Thursday, Good Friday, Election or Referendum Day and during Registration Days for such election or referendum. (b) Cockfighting for entertainment of tourists or for charitable purposes. Subject to the preceding subsection hereof, the holding of cockfights may also be allowed for the entertainment of foreign dignitaries or for tourists, or for returning Filipinos, commonly known as "Balikbayans", or for the support of national fund-raising campaigns for charitable purposes as may be authorized upon resolution of the Sangguniang Bayan, in licensed cockpits or in playgrounds or parks. This privilege shall be extended for only one (1) time, for a period not exceeding three (3) days, within a year. (c) Cockfighting officials. Gaffers, referees, bet takers, or promoters shall not act as such in any cockfight in the municipality without first securing a license renewable every year on their birth month from the municipality where such cockfighting is held. Only gaffers, referees, bet takes, or promoters licensed by the municipality shall officiate in all kinds of cockfighting authorized herein. SECTION 4G.06. Applicability Clause. The provision of PD 449, otherwise known as the Cockfighting Law of 1974, PD 1802 (Creating the Philippine Gamefowl Commission), and such other pertinent laws shall apply to all matters regarding the operation of cockpits and the holding of cockfights in this Municipality. ARTICLE H Permit Fee on Storage of Flammable, Combustible or Explosive Substances SECTION 3H.01. Imposition of Fee. There shall be collected an annual permit fee from every person storing flammable, combustible or explosive substances at the rates as follows: Permit Fee per Annum a) Storage of gasoline, naphtha, diesel, fuel, kerosene and similar products. Less than 1,000 liters P165.00 1,000 liters to 5,000 liters 500.00 5,000 liters to 20,000 liters 1,100.00 20,000 liters to 50,000 liters 2,200.00 50,000 liters to 100,000 liters 3,300.00 Over 100,000 liters 5,500.00 b) Storage of other flammable, combustible or explosive substances. Less than 1,000 kilograms 330.00 More than 1,000 kilograms 550.00 SECTION 3H.02. Time and Manner of Payment. The fee imposed herein shall be paid to the Municipal Treasurer upon application for Mayor's permit to store the aforementioned materials or substances. SECTION 3H.03. Administrative Provisions. a) No person shall store or keep at his place of business or elsewhere in this Municipality any flammable, combustible or explosive substances without first securing a permit from the Mayor thru the Chief of the Fire Station, Bureau of Fire Protection (BFP). Gasoline, diesel, fuel or naphtha not exceeding the quantity of One Hundred (100) liters kept in the tank of motor vehicles or other mechanical engines shall be exempt from the permit fee herein imposed. ISHaCD b) The chief of the Fire Station, BFP, shall promulgate the necessary rule and regulations for the proper storing of said materials or substances taking into consideration the provisions of PD 1185 (Fire Code of the Philippines) and its implementing rules and regulations. SECTION 3H.04. Penalty. Any violation of the provisions of this Article shall be punished by a fine of not less than One Thousand Pesos (P1,000.00) but not more than Five Thousand Pesos (5,000.00) or imprisonment of not less than one (1) month but not more than six (6) months, or both such fine and imprisonment, at the discretion of the Court. ARTICLE I Permit Fee on Film-making SECTION 3I.01. Imposition of Fee. There shall be collected from every person, natural or juridical, that shall undertake a location-filming within the territorial jurisdiction of this Municipality the following fees: A. Permit fee for location filming: Rate of Fee per Filming For local exhibition P11,000.00 For foreign exhibition 55,000.00 B. Additional regulatory fees: 1) For filming of movies or motion pictures for commercial purposes 5,500.00 2) For filming of movies or motion pictures considered as a documentary film 2,200.00 SECTION 3I.02. Administrative Provisions . The person-in-charge of the location-filming shall first secure a Mayor's permit before undertaking the aforesaid activity by filing an application for the purpose and stating therein the title of the movie or motion picture; whether the film is intended for commercial purposes or a documentary film; the number of sites, locations, or places where the film would be shot and such other necessary information. The Chief of the Business Permits, Licensing and Inspection Division, Office of the Mayor shall issue the necessary rules and regulations for the proper implementation of this Article. SECTION 3I.03. Time and Manner of Payment. The fee imposed in this Article shall be paid to the Municipal Treasurer upon application for a Mayor's Permit five (5) days before location-filming is commenced. SECTION 3I.04. Surcharge for Late Payment. Failure to pay fee prescribed in this Article within the time required shall subject the taxpayer to a surcharge of twenty-five percent (25%) of the original amount of fees due. Such surcharge shall be paid at the same time and in the same manner as the original amount of fees due. SECTION 3I.05. Penalty. Any violation of the provisions of this Article shall be punished by a fine of not less than One Thousand Pesos (P1,000.00) but not more than Five Thousand Pesos (P5,000.00) or imprisonment of not less than one (1) month but not more than six (6) months, or both such fine and imprisonment, at the discretion of the Court. ARTICLE J Fee for Registration of Agricultural Machinery and Other Heavy Equipment SECTION 3J.01. Imposition of Fees. There shall be collected an annual registration fee at the following rates for every agricultural machinery or heavy equipment from operator of the said machinery and equipment renting out said machinery and equipment in this Municipality. Annual Registration Fee Tractors P550.00 Bulldozer 1,100.00 Forklift 1,100.00 Graders 1,100.00 Other similar agricultural machinery or heavy 1,100.00 equipment not enumerated above (Crane truck mounted, Loader crawler w/ backhoe, Loader wheel w/ backhoe, Excavator crawler backhoe, Mixing Concrete, etc.) SECTION 3J.02. Time and Manner of Payment. The fees imposed herein shall be payable upon application for a Mayor's Permit prior to the rental of the equipment. SECTION 3J.03. Administrative Provisions. The Municipal Treasurer shall keep a registry of all heavy equipment and agricultural machinery, which shall include the make and brand of the heavy equipment and agricultural machinery and the name and address of the owner. SECTION 3J.04. Penalty. Any violation of the provisions of this Article shall be punished by a fine of not less than One Thousand Pesos (P1,000.00) but not more than Five Thousand Pesos (P5,000.00) or imprisonment of not less than one (1) month but not more than six (6) months, or both such fine and imprisonment, at the discretion of the Court. ARTICLE K Fee for Registration of Religious, Civic, Social or Sports Organizations, Clubs, Associations or Fraternities SECTION 3K.01. Imposition of Fee. There shall be collected an annual registration fee of One Hundred Fifty Pesos (P150.00) for every religious, civic, social and/or sports organizations, clubs, associations, federation or fraternities organized and/or operating in this Municipality for purposes not contrary to laws, rules and regulations. cDTACE SECTION 3K.02. Time of Payment. The fee shall be paid to the Municipal Treasurer within twenty (20) days of January every year before a certificate of registration is issued by the Mayor or his duly authorized representative. SECTION 3K.03. Surcharge for Late Payment. Failure to pay the fee prescribed in this Article within the time required shall subject the taxpayer to a surcharge of twenty percent (20%) of the original amount of fee due, such surcharge shall be paid at the same time and in the same manner as the original fee due. SECTION 3K.04. Administrative Provisions. 1] It shall be the duty of the Officer of the Organization covered under this Article, through their President or Chairman, to register the name of their organization or association with the Office of the Mayor. 2] The application for registration shall be accompanied by a copy of the organization's Constitution and By-Laws or, in the absence of which, a joint affidavit to be executed by two officers of the said organization stating therein the purpose or purposes for which the organization is established or formed, together with a copy of the list of all its members including their respective addresses. SECTION 3K.05. Exemption. Political organizations including the Sangguniang Kabataan, Pederasyon ng mga Sangguniang Kabataan, Liga ng mga Barangay, and Barangay Brigades are exempted from the provisions of this Article. SECTION 3K.06. Penalty. Any violation of the provisions of this Article shall be punished by fine of not less than One Thousand Pesos (P1,000.00) but not more than Five Thousand Pesos (P5,000.00) or imprisonment of not less than one (1) month but not more than six (6) months, or both such fine and imprisonment, at the discretion of the Court. ARTICLE L Permit Fee for the Conduct of Group Activities SECTION 3L.01. Imposition of Fee. Every person who shall conduct, or hold any program, or activity involving the grouping of people within the jurisdiction of this Municipality shall obtain a Mayor's permit for every occasion of not more than twenty-four (24) hours and pay the Municipal Treasurer the corresponding fee in the following schedule: 1. Conference, meetings, rallies and demonstration in outdoor, in parks, plazas, roads/streets P 550.00 2. Dances 550.00 3. Coronation and ball 550.00 4. Promotional sales 1,100.00 5. Other Group Activities 550.00 SECTION 3L.02. Time of Payment. The fee imposed in this article shall be paid to the Municipal Treasurer upon filing of application for permit with the Municipal Mayor. SECTION 3L.03. Exemption. Programs or activities conducted by educational, charitable, religious and governmental institutions free to the public shall be exempted from the payment of the fee herein imposed, provided, that the corresponding Mayor's Permit shall be secured accordingly. Programs or activities requiring admission fees for attendance shall be subject to the fees herein imposed even if they are conducted by exempt entities. SECTION 3L.04. Administrative Provision. A copy of every permit issued by the Municipal Mayor shall be furnished to the Chief of Police or Station Commander of the Philippine National Police (PNP) of this Municipality who shall assign police officers to the venue of the program or activity to help maintain peace and order. ARTICLE M Special Mayor's Permit SECTION 3M.01. Permit to Hold Benefits. Religious, civic, social and/or sports organizations. Clubs, associations, federations or fraternities desiring to hold benefit shows, balls, programs, exhibitions, contest, bingo socials and other kinds of fund-raising activities may be issued a Special Mayor's Permit free of charge, provided, that the said organization is duly registered with the Office of the Mayor; that the proceeds of which shall ensure or benefit the welfare organization or intended for purposes that will redound to the welfare of the general public; that it shall not in any manner violate any existing ordinance, rules and regulations, especially those on traffic and pedestrian hazards, and provided further, that a permit therefore shall first be secured from the Department of Social Welfare and Development (DSWD) authorizing the holding of such activities. SECTION 3M.02. Exemption. Only fund-raising activities sponsored by the Barangay Council (Sangguniang Barangay) and the Sangguniang Kabataan Council are exempted from securing a permit from any national or local office or agency as per Section 391, paragraph 11 RA 7160 and Article 101, paragraph 11 of its implementing rules and regulations. Provided that no fund-raising activities shall be held within a period of sixty (60) days immediately preceding and after a national or local election, recall referendum, or plebiscite and provided finally, that said fund-raising activities shall comply with the national policy standards and regulations on moral, health and safety of the persons participating therein. The Sangguniang Barangay or the Sangguniang Kabataan, through the Punong Barangay or the Sangguniang Kabataan Chairman, shall render public accounting of the funds raised at the completion of the project for which the fund-raising activity was undertaken. SECTION 3M.03. Administrative Provisions. Except for the Barangay Council and the Sangguniang Kabataan Council, it shall be unlawful for any person, natural or juridical, to hold benefit shows, programs, contests and other fund-raising activities without the corresponding permit from the Mayor. SECTION 3M.04. Penalty. Any violation of the provisions of the Article shall be punished by a fine of not less than One Thousand Pesos (P1,000.00) but not more than Five Thousand Pesos (P5,000.00) or imprisonment of not less than one (1) month but not more than six (6) months or both such fine and imprisonment, at the discretion of the Court. ARTICLE N Fees for the Sealing and Licensing of Weights and Measures SECTION 3N.01. Implementing Agency. The Municipal Treasurer shall strictly enforce the provisions of the Regulation of Practices Relative to Weights and Measures, as provided in Chapter II of the Consumer Act, Republic Act No. 7394, Republic Act No. 8479 and Section 12 of Department of Energy Circular No. 2003-11-010 which provides the guidelines on the business of retailing petroleum products. SECTION 3N.02. Sealing and Testing of Instruments of Weights and Measures. All instruments for determining weights and measures in all consumer and consumer related transactions shall be tested, calibrated and sealed every six (6) months by the Municipal Treasurer or his duly authorized representative upon payment of fees required under this Article. Provided, that all instruments of weights and measures shall continuously be inspected for compliance with the provisions of this Article. SECTION 3N.03. Imposition of Fees. Every person before using instrument of weights and measure within this Municipality shall first have them sealed and licensed annually and pay therefore to the Municipal Treasurer the following fees. a] For sealing linear metric measures of: Amount of Fee Not over three (3) meters P30.00 Over three (3) meters 50.00 b] For sealing metric measures with a capacity of: Not over ten (10) liters P30.00 Over ten (10) liters 50.00 c] For sealing fuel dispensing pump P100/pump d] For sealing metric instrument of weights: With a capacity of: Less than thirty (30) kilograms P110.00 Thirty (30) kilograms but not more than fifty (50) kilograms 130.00 Fifty (50) kilograms but not more than one hundred (100) kilograms 140.00 One hundred (100) kilograms but not more than five hundred (500) kilograms 160.00 Five hundred (500) kilograms but not more than one thousand (1,000) kilograms 170.00 One thousand (1,000) kilograms or more 180.00 e] For an apothecary or other balance of precision, the fees shall be double the rates prescribed above. f] For each scale or balances, with complete set of weights for use therewith, the rate shall be Two Hundred Pesos (P220.00). n For each extra weight, the charge shall be Six Pesos (6.00). SECTION 3N.04. Exemptions. a) All instruments of weights and measures used in government work of or maintained for public use by the national, provincial, municipal or barangay government shall be tested and sealed free of charge. DETACa b) Dealers of weights and measures instruments intended for sale. SECTION 3N.05. Time of Payment. The fees levied in this Article shall be paid to the Municipal Treasurer when the weights or measures are sealed before their use and thereafter, on or before the anniversary date. SECTION 3N.06. Surcharge for Late Payment. Failure to pay the fee prescribed in this Article within the time required shall subject the taxpayer to a surcharge of twenty-five percent (25%) of the original amount of fees due. Such surcharge to be paid at the same time and in the same manner as the original amount of fees due. SECTION 3N.07. Place of Payment. The fees herein imposed shall be paid in this Municipality where the person using the instrument of weight and measure is conducting the business. A peddler or itinerant vendor using only one (1) instrument of weight or measure shall pay the fee in the municipality or city where he maintains his residence. SECTION 3N.08. Accrual of Proceeds. The proceeds of the fees as well as surcharges, interest, and fines collected in connection with this Article shall accrue to this municipality where it is collected. SECTION 3N.09. Administrative Provisions. a) The official receipt for the fee issued for the sealing of a weight or measure shall serve as a license to use instrument for one year from the date of sealing, unless deterioration or damage renders the weight or measure inaccurate occurs within the period. When a license is renewed, the same shall expire on the same day and month of the year following its original issuance. Such license shall be preserved by the owner and, together with the weight or measure covered by the license, shall be exhibited upon demand by the Municipal Treasurer or his deputies. b) The Municipal Treasurer shall keep full sets of secondary standards in their offices for the use in the testing of weight and measures. The secondary standards shall be compared with the fundamental standards in the Department of Science and Technology, annually. When found to be sufficiently accurate, the secondary standards shall be distinguished by label, tag, or seal and shall be accompanied by a certificate showing the amount of its variation from the fundamental standards. If the variation is of sufficient magnitude to impair the utility of the instrument, it shall be destroyed at the Department of Science and Technology. c) The Municipal Treasurer or his deputies shall conduct periodic physical inspection and test weights and measures instruments within the locality. d) Instruments of weights and measures found to be defective and such defect is beyond repair shall be confiscated in favor of the government and shall be destroyed by the Municipal Treasurer in the presence of the Provincial Auditor or his representative. SECTION 3N.10. Inspectors of Weights and Measures. The Municipal Treasurer or his authorized representatives shall inspect and test instruments of weights and measures. In case the inspection and testing is conducted by the deputies of the Municipal Treasurer, they shall report on the condition of the instruments in the territory assigned to them to the Municipal Treasurer. It shall be their duty to secure evidence of infringements of the law or of fraud in the use of weights and measures or of neglect of duty on the part of any office engaged in sealing weights and measures. Evidence so secured by them shall be presented forthwith to the Municipal Treasurer and to the proper prosecuting officer. SECTION 3N.11. Dealer's Permit to Keep Unsealed Weights and Measures. Upon obtaining written presentation from the Municipal Treasurer or his deputies, any dealer may keep unsealed instruments of weight or measures in stock for sale until sold or used. SECTION 3N.12. Fraudulent Practices Relative to Weights and Measures. The following acts related to weights and measures are prohibited: a) For any person other than the official sealer of weights and measure or his duly authorized representative to place an official tag, seal, sticker, mark, stamp, brand or other characteristic design used to indicate that such instrument of weight and measure has officially been tested, calibrated, sealed or inspected; b) For any person to imitate any seal, sticker, mark stamp, brand, tag, or other characteristic design used to indicate that such instrument of weight or measure has been officially tested, calibrated, sealed or inspected; c) For any person other than the official sealer or his duly authorized representative to alter in any way the certificate or receipt given by the official sealer or his duly authorized representative as an acknowledgement that the instrument for determining weight or measure has been fully tested, calibrated, sealed or inspected; d) For any person to make or knowingly sell or use any false or counterfeit seal, sticker, brand, stamp, tag, certificate or license or any dye for printing or making the same or any characteristic design used to indicate that such instrument of weight or measure has been officially tested, calibrated, sealed or inspected; e) For any person other than the official sealer or his duly authorized representative to alter the written or printed figures, letters or symbols on any official seal, sticker, receipt, stamp, tag, certificate or license used or issued; f) For any person to use or reuse any restored, altered, expired, damaged stamp, tag certificate or license for the purpose of making it appear that the instrument of weight or measure has been tested, calibrated, sealed or inspected; TaDCEc g) For any person engaged in the buying and selling of consumer products or of furnishing services the value of which is estimated by weight or measure to possess, use or maintain with intention to use any scale, balance, weight or measure that has not been sealed or if previously sealed, the license therefore has expired and has not been renewed in due time; h) For any person to fraudulently alter any scale, balance, weight or measure after it is officially sealed; i) For any person to knowingly use any false scale, balance, weight or measure, whether sealed or not; j) For any person to fraudulently give short weight or measure in the making of a scale; k) For any person, assuming to determine truly the weight or measure of any article brought or sold by weight or measure, to fraudulently misrepresent the weight or measure thereof; or l) For any person to procure the commission of any such offense abovementioned by another. Instruments officially sealed at some previous time which have remained unaltered and accurate and the seal or tag officially affixed therein remains intact and in the same position and condition in which it was placed by the official sealer or his duly authorized shall, if presented for sealing, be sealed promptly on demand by the official sealer or his duly authorized representative without penalty except a surcharge equal to five (5) times the regular fee fixed by law for the sealing of an instrument of its class, this surcharge to be collected and accounted for by the Municipal Treasurer in the same manner as the regular fees for sealing such instruments. SECTION 3N.13. Penalties. a) Any person who shall violate the provisions of paragraphs (a) to (f) and paragraph (l) of Section 3N.12 shall, upon conviction, be subject to fine of not less than Two Hundred Pesos (P200.00) but not more than One Thousand Pesos (P1,000.00) or imprisonment of not less than one (1) month nor more than six (6) months, or both, at the discretion of the Court. b) Any person who shall violate the provisions of paragraph (g) of Section 3N.12 shall be subject to a fine of not less than Five Hundred Pesos (P500.00) or by imprisonment of not less than one (1) month but not more than six (6) months, or both, at the discretion of the Court. c) The owner-possessor or user of instrument of weights and measure enumerated in paragraphs (h) to (k) of Section 3N.12 shall, upon conviction, be subject to a fine of not less than Two Hundred Pesos (P200.00) nor more than One Thousand Pesos (P1,000.00) or by imprisonment of not less than one (1) month nor more than six (6) months, or both, at the discretion of the Court. SECTION 3N.14. Compromise Power. Before a case is filed in Court for an offense which does not involve fraud, the Municipal Treasurer is hereby authorized to settle such an offense upon payment of a compromise penalty not less than Two Hundred (P200.00) Pesos nor more than Five Hundred (P500.00) Pesos. ARTICLE O Permit on Hauling and Trucking Services SECTION 3O.01. Imposition of Fee. There shall be collected an annual permit fee at the following rates from every person engaged in the business of hauling and trucking services operating within this Municipality. The fee imposed herein shall not be collected from operators of hauling and trucking services whose trucks merely pass within this Municipality. Annual Permit Fee Six (6) wheeler truck P550.00 Ten (10) wheeler truck 1,100.00 SECTION 3O.02. Time of Payment. The fee imposed herein shall be paid to the Municipal Treasurer upon application for a Mayor's Permit to operate hauling or trucking services in this municipality. In the succeeding year, the fee shall be paid within the first twenty (20) days of January of every year, in case of renewal thereof. SECTION 3O.03. Surcharge for Late Payment. Failure to pay the fee required in this Article shall subject the taxpayer to a surcharge of twenty percent (20%) of the original amount due, such surcharge to be paid at the same time and in the same manner as the original amount of fees due. SECTION 3O.04. Administrative Provisions. 1] The Mayor's Permit shall be issued only to the applicant after payment of the required fee. 2] The weight capacity of roads and bridges shall be carefully observed by the driver of the vehicle being issued in hauling such cargoes. 3] Haulers shall also observed carefully the proper loading of logs, sugarcane, cattle, swine, fowl, coconut and other kinds of cargoes, that same are securely tied or properly covered. 4] The Mayor's Permit shall be carried at all times while engaged in hauling activities in this municipality and shall be presented to the authorities concerned upon the demand. SECTION 3O.05. Penalty. Any violation of the provision of this Article shall be punished by a fine of not less than One Thousand Pesos (P1,000.00) but not more than Five Thousand Pesos (P5,000.00) or imprisonment of not less than one (1) month but not more than six (6) months, or both such fine and imprisonment, at the discretion of the Court. cDEHIC ARTICLE P Permit on Operation of Business Rendering or Offering to Render "Transport Services For-a-Fee" SECTION 3P.01. Imposition of Fee. There shall be collected from operators of business rendering or offering to render "transport services for-a-fee" an annual permit fee based on the number of vehicles being used, as indicated below: 1] Operation of "jeepney or UV for hire" business, per unit of vehicle 500.00 2] Operation of "wagon or van for hire" business, per unit of vehicle 500.00 3] Operation of "car for hire" business, per car 500.00 SECTION 3P.02. Time and Manner of Payment. The permit fee imposed herein shall be due and payable upon application for a Mayor's permit and within the first twenty (20) days of January of each year, in case of renewal thereof. SECTION 3P.03. Surcharge for Late Payment. Failure to pay the fee imposed in this Article within the time required shall subject the taxpayer to a surcharge of twenty (20%) of the original amount of fee due, such surcharge to be paid at the same time and in the same manner as the original amount of fee due. SECTION 3P.04. Exemption of Other Transport Vehicles. Transport vehicles being utilized as a component of duly established business enterprise and not being offered for hire including those being used primarily for private purposes are exempted from the provisions of this Article. Also exempted are operators of "passenger buses, jeepneys, or UVs which have been granted a "Certificate of Public Convenience" by the Land Transportation Franchising and Regulatory Board (LTFRB) to operate in this municipality or whose vehicle merely passes to this municipality. SECTION 3P.05. Administrative Provisions. 1] No permit to operate any business of rendering or offering to render transport services for-a-fee shall be issued unless the motor vehicle, except motorized tricycle being used or to be used has been duly registered with the LTO, DOTC. 2] A number plate, metal or otherwise, shall be provided by the Business Permits, Licensing and Inspection Division to be paid at cost by the applicant. 3] The Chief, Business Permits, Licensing and Inspection Division, Office of the Mayor, shall keep a registry of all the transport vehicle being issued a numbered plate such as its make and brand the name and address of the operator and such other pertinent information as may be required. SECTION 3P.06. Penalty. Any violation of the provision of this Article shall be punished by a fine of not less than One Thousand Pesos (P1,000.00) but not more than Five Thousand Pesos (P5,000.00) or imprisonment of not less than one (1) month but not more than six (6) months, or both such fine and imprisonment, at the discretion of the Court. ARTICLE Q Permit Fee for Excavation SECTION 3Q.01. Imposition of Fee. There shall be imposed the following fees on every person who shall make or cause to be made any excavation on public or private streets within this municipality. Permit Fee per Annum (a) For crossing streets with concrete pavement: 1. For crossing concrete pavement (minimum P825.00 area 2.00 x .600 m., 12 sq.m.) 2. For crossing across base of streets P500.00 with concrete pavement, per linear meter (boring method) (b) For crossing streets with asphalt pavement: 1. Minimum fee P330.00 2. Additional fee for each linear meter P80.00 crossing the streets (minimum width of excavation, 0.80m) (c) For crossing the streets with gravel pavement: 1. Minimum fee P80.00 2. Additional fee for each linear meter P35.00 crossing the streets (minimum width of excavation, 0.3 meters) (d) For crossing existing curbs and gutters P1,320.00 resulting in the damage Additional fee for every five days of delay P550.00 in excess of excavation period provided in the Mayor's permit SECTION 3Q.02. Time and Manner of Payment . The fee imposed herein shall be paid to the Municipal Treasurer by every person who shall make any excavation or cause any excavation to be made upon application for Mayor's Permit, but in all cases, prior to the excavation. A cash deposit in an amount equal to cost of restoration to original condition as determined by the Municipal Engineer shall be deposited with the Municipal Treasurer at the same time the permit is paid. The cash deposit shall be forfeited in favor of the Municipal Government in case the restoration to its original form of the street excavated is not made within fifteen (15) days after the purpose of the excavation is accomplished. SECTION 3Q.03. Administrative Provisions. (a) No person shall undertake or cause to undertake any digging or excavation, of any part or portion of the municipal streets of Baler unless a permit shall have been first secured from the Office of the Municipal Mayor specifying the duration of the excavation. (b) The Municipal Engineer shall supervise the digging and excavation and shall determine the necessary width of the streets to be dug or excavated. Said official shall likewise inform the Municipal Treasurer of any delay in the completion of the excavation work for purposes of collection of the additional fee. (c) In order to protect the public from any danger, appropriate signs must be placed in the area where work is being done. ARTICLE R Permit Fee on Occupation or Calling Not Requiring Government Examination SECTION 3R.01. Imposition of Fee. There shall be collected as annual "occupation or calling fee" on all individuals engaged in the exercise or practice of their occupation or calling not requiring government examination in the amount prescribed hereunder: Occupation or Calling Rate of Fee/Annum a) On employees and workers in generally considered Offensive and Dangerous Business Establishments P350.00 b) On employees and workers in commercial establishments who cater or attend to the daily needs of the inquiring or paying public 250.00 c) On employees and workers in food or eatery establishment 250.00 d) On employees and workers in night or night and day establishment 350.00 e) All occupation or calling subject to periodic 350.00 inspection, Surveillance and/or regulations by the Municipal Mayor, Like animal trainer, auctioneer, barber, bartender, beautician, Bondsman, bookkeeper, butcher, blacksmith, carpenter, carve, Chambermaid, cook, criminologist, electrician, electronic Technician, club/floor manager, forensic electronic expert, Fortune teller, hair stylist, handwriting expert, hospital attendant, Lifeguard, magician, make-up artist, manicurist, masonry worker, Masseur attendant, mechanic, certified "hilot", painter, musician, Pianist, photographer (itinerant), professional boxer, private Ballistic expert, rig driver (cochero), taxi driver, dances, stage-Performer, salesgirl, sculptor, waiter or waitress and welder. SECTION 3R.02. Definitions. When used in this Article, the term: TaCEHA Calling means one's regular business trade, vocation, or employment which does not require the passing of an appropriate government board or bar examination, such as professional actors and actresses, hostesses, masseurs, and the like. Occupation means one's regular business or employment or an activity principally takes upon ones time, thought and energies. It includes any calling, business or trade. SECTION 3R.03. Exemption. All professionals who are subject to the Provincial Tax imposition pursuant to Section 139 of the Local Government Code; and government employees are exempted from payment of this fee. SECTION 3R.04. Person Governed. The following workers or employees whether working on temporary or permanent basis, shall secure the individual Mayor's Permit prescribed herewith: a) Employees or workers in generally considered offensive and dangerous business establishment such as but not limited to the following: 1) Employees or workers in industrial or manufacturing establishment such as: Aerated water and soft drink factories; air rifle and pellets manufacturing; battery charging shops; breweries; candy and confectionery factories; canning factories; coffee, cocoa, and tea factories; cosmetics and toiletries factories; cigar and cigarette factories; construction and/or repair shops of motor vehicles; carpentry shops; drug manufacturing; distillers, edible oil or lard factories; electric bulb or neon lights factories; electric plant, electronics manufacturing; oxidizing plants; food and flour mills; fish curing and drying shops; footwear factories, foundry shops; furniture manufacturing; garments manufacturing, general building and other construction jobs during the period of construction; glass and glassware factories; handicraft manufacturing; hollow block and tile factories; ice plants; milk, ice cream and other allied products factories; metal closure manufacturing; iron steel plants; leather and leatherette factories; machine shops, match factories, paints and allied products manufacturing; plastic products factories, perfume factories; plating establishment; pharmaceutical laboratories; repair shops of whatever kind and nature; rope and twine factories; sash factories; smelting plants; tanneries; textile and knitting mills; upholstery shops; vulcanizing shops and welding shops. 2) Employees and workers in commercial establishments, cinematography film storage; cold storage or refrigerating plants; delivery and messengerial services; elevator and escalator services; funeral parlors; janitorial services; junk shops; hardware; pest control services; printing and publishing houses; service station; slaughter-houses; textile stores; warehouses; and parking lots. 3) Employees and workers on other industrial and manufacturing firms or commercial establishments who are normally exposed to excessive heat, light, noise, cold and other environmental factors which endanger their physical and health well-being. b) Employees and workers in commercial establishment who generally enter or attend to the daily needs of the general public such as but not limited to the following: employees and workers in drugstores; department stores; groceries; supermarkets; beauty saloons; tailor shops; dress shops; bank teller; receptionist, receiving clerk in paying outlets of public utilities corporation, except transportation companies; and other commercial establishment whose employees and workers attend to the daily needs of the inquiring or paying public. c) Employees and workers in food and eatery establishments such as but not limited to the following: 1) Employees and workers in canteen, carinderia, catering services, bakeries, ice cream or ice milk refreshment parlor, restaurants, sari-sari stores, and soda fountains; 2) Stallholders, employees and workers in public markets; 3) Peddlers of cook or uncooked foods; 4) All other food peddlers, including peddlers of seasonal merchandise. d) Employees and workers in night or night and day establishments such as but not limited to the following: Workers or employees in bars; boxing stadium; bowling alleys; billiards and pool halls; cinema houses; cabarets and dance halls; cocktail lounges; circuses; carnivals and the like; day clubs and night clubs; golf clubs; massage clinics, sauna baths or similar establishment; hotels; motels; horse racing clubs; pelota courts; polo clubs; private detective or watchman security agencies; supper clubs and all other business establishment whose business activities are performed and consumed during nighttime. In cases of night and day clubs, night clubs, day clubs, cocktail lounges, bars, cabarets, sauna bath houses and other similar places of amusements, they shall under no circumstances allow hostesses, waitress, waiters, entertainers, or hospitality girl below 18 years of age to work as such. For those who shall secure the individual Mayor's Permit on their 18th birth year, they shall present their respective baptismal or birth certificate duly issued by the local civil registrar concerned. acHTIC e) All other employees and persons who exercise their profession, occupation or calling within the jurisdiction limits of this Municipality aside from those already specifically mentioned in Section 3R.04. SECTION 3R.05. Time and Manner of Payment. The fees prescribed in this Article shall be paid to the Municipal Treasurer upon filing of the application for the first time and annually thereafter within the first twenty (20) days of January. The permit fee is payable for every separate or distinct occupation or calling engaged in. Employer shall advance the fees to the Municipality for its employees. Any person beginning an occupation or calling after the month of January must pay the prescribed fee in full before engaging in the pursuit of his occupation or calling. SECTION 3R.06. Surcharge for Late Payment. Failure to pay the fee prescribed in this Article within the time required shall subject the taxpayer to a surcharge of twenty-five (25%) percent of the original amount of fees due, such surcharge shall be paid at the same time and in the same manner as the original fees due. In case of change of ownership of the business as well as the location thereof from one municipality to another, it shall be the duty of the new owner, agent or manager of such business to secure a new permit as required in this Article and pay the corresponding permit fee as though it were new business. Newly hired workers and/or employees shall secure their individual Mayor's Permit from the moment they are actually accepted by the management of any business or industrial establishment to starts working. The individual Mayor's Permit so secured shall be renewed during the respective birth month of the permittee next following calendar year. SECTION 3R.07. Administrative Provisions. a) The Municipal Treasurer shall keep a registry of persons who have paid the occupation or calling fee imposed herein and shall submit a consolidated list thereof to the Mayor thru the Chief, Business Permits, Licensing and Inspection Division, Office of the Mayor. b) Any individual or corporation employing a person required under this Article to pay a permit fee on occupation or calling shall require the presentation of the receipt for payment of the fee prescribed herein by that person before employing him or, if already employed, the presentation of the receipt of the annual payment for the current year. Any person subject to the fee imposed in this Article shall write or print in the deeds, receipts, reports and other important documents the number of the official receipt issued to him. c) Persons engaged in the above mentioned occupation or calling with valid Mayor's Permit shall be required to surrender such permit and the corresponding Official Receipt for the payment of fees to the Municipal Treasurer and to the Municipal Mayor respectively for cancellation upon retirement or cessation of the practice of the said occupation or calling. SECTION 3R.08. Penalty. Any violation of the provision of this Article shall be punished by a fine of not less than One Thousand Pesos (P1,000.00) but not more than Five Thousand Pesos (P5,000.00) or imprisonment of not less than one (1) month but not more than six (6) months, or both such fine and imprisonment, at the discretion of the Court. ARTICLE S Building Permit SECTION 3S.01. Issuance of Building Permit. No person, firm or corporation, including any agency or instrumentality of the government shall erect, construct, alter, repair, move, convert or demolish any building or structure or cause the same to be done without first obtaining a building permit therefore from the Building Official of this Municipality. The Municipal Engineer upon being deputized as the "Building Official" by the authorized representative of the Department of Public Works and Highways shall enforce the provisions of PD 1096 (National Building Code) in this Municipality. SECTION 3S.02. Imposition of Fee. There shall be collected from each applicant for a building permit fees pursuant to Revised Implementing Rules and Regulations of the National Building Code of the Philippines (PD 1096) particularly on the following: 1] Building permit 2] Sanitary/plumbing permit 3] Electrical permit 4] Mechanical permit 5] Sidewalk construction permit 6] Sidewalk occupancy permit 7] Excavation permit 8] Inspection (plumbing, electrical and mechanical) 9] Line and grade establishment 10] Certificate of occupancy ScaCEH 11] Other related matter covered by the provision of PD 1096 Likewise, the Fire Marshall or the Officer in Charge of the Bureau of Fire Protection (BFP), DILG in this municipality shall enforce the provisions of RA 9514 (Fire Code of the Philippines of 2008) and cause the collection of the corresponding fees therefore. SECTION 3S.03. Time and Manner of Payment. The fees specified under this Article shall be paid to the Municipal Treasurer upon application for a building permit from the Municipal Engineer. SECTION 3S.04. Accrual of Proceeds. The proceeds from building permit shall accrue to the general fund of this Municipality. SECTION 3S.05. Administrative Provisions. The application for a building permit shall be in writing and on the prescribed form with the Office of the Municipal Engineer. Every application shall provide at least the following information: 1. Description of the work to be covered by the permit applied for; 2. Description and ownership of the lot on which the proposed work is to be done as evidenced by TCT and/or copy of the contract of lease over the lot if applicant is not the registered owner; 3. The use or occupancy for which the proposed work is intended; 4. Estimated cost of the proposed work. To be submitted together with such application are at least five sets of corresponding plans and specifications prepared, signed and sealed by a duly licensed architect or civil engineer in case of architectural and structural plans, by a registered mechanical engineer in case of mechanical plans, by a registered electrical engineer in case of electrical plans and by a licensed sanitary engineer or master plumber in case of plumbing or sanitary installation plans except in those cases exempted or not required by the Municipal Engineer under the Building Code. SECTION 3S.06. Penalty. In case of violations, the applicable administrative fines and penal provisions of the Building Code shall govern. ARTICLE T Permit Fees on Real Estate Development SECTION 3T.01. Imposition of Fee. There shall be collected from every person, natural or juridical, a Mayor's permit or clearance fees on real estate development at rates fixed by and in accordance with the applicable rules and regulations prescribed by the Housing and Land Use Regulatory Board (HLURB). These shall include permit/clearance fees for: I. Zoning/Locational Clearance A. Residential structure single attached/detached, the project cost of which is: 1. P100,000.00 and below P240.00 2. Over P100,000.00 to P200,000 P480.00 3. Over P200,000 P600 + 1/10 of 1% in excess of P200,000 B. Apartments/Townhouses 1. Project Cost of P500,000 and below P1,200.00 2. Project Cost over P500,000 to 2 Million P1,800.00 3. Over 2 Million P3,000 + 1/10 of 1% of cost in excess of P2M regardless of the number of doors C. Dormitories 1. Project cost of P2 Million below P3,000.00 2. Over 2 Million P3,000 + 1/10 of 1% of cost in the excess of 2M regardless of the number of doors D. Institutional, the project cost of which is: 1. Below P2 Million P2,400.00 2. Over P2 Million P2,400 + 1/10 of 1% of cost in excess of P2 Million E. Commercial, Industrial, and Agro-Industrial, the project of which is: 1. Below P100,000 P1,200.00 2. Over P100,000 to P500,000 P1,800.00 3. Over P500,000 to P1 Million P2,400.00 4. Over P1 Million to P2 Million P3,600.00 5. Over P2 Million P6,000 + 1/10 of 1% of cost in excess of P2 Million F. Special Uses/Special projects, the project of which is: (Gasoline station, cell sites, slaughterhouse, treatment plant, etc.) 1. Below P2 Million P6,000.00 2. Over P2 Million P6,000 + 1/10 of 1% of cost in excess of 2 Million G. Alteration/Expansion (affected areas/costSame as original Application only) II. Subdivision and Condominium Projects (under P.D. 957) TIEHDC A. Approval of Subdivision Plan (including town houses) 1. Preliminary Approval and Locational Clearance (PALC)/Preliminary Subdivision Development Plan (PSDP) P300/ha. or a fraction thereof Inspection Fee P1,200/ha. regardless of density 2. Final Approval and Development Permit P2,400/ha regardless of density Additional fee on floor area of houses/ Building sold with lot P2.40/sq.m. Inspection Fee P1,200/ha. regardless of density (Not applicable for projects already inspected for PALC application) 3. Alteration of Plan (affected areas only) Same as Final Approval & Development Permit 4. Certificate of Registration Processing Fee P2,400.00 5. License to Sell (per saleable lot) P180.00 Additional Fee on Floor Area of houses and building sold with lot P12.00/sq.m Inspection Fee 1,200/ha. regardless of density 6. Certificate of Completion Certification Fee P180.00 Processing Fee 2,400/ha. regardless of density 7. Extension of Time to Develop P420.00 Inspection Fee (affected/unfinished areas only) P1,200/ha. regardless of density Note: Application for CR/LS issued by the municipality shall be charged inspection fee B. Approval of Condominium Project Final Approval and Development Permit 1. Processing Fee a. Land Area P6.00/sq.m. b. Number of Floors P240.00/floor c. Building Areas P4.80/sq.m. Inspection Fee P14.40/sq.m. of GFA 2. Alteration of Plan (affected areas only) Same as Final Approval & Dev't Permit 3. Conversion (affected areas only) Same as Final Approval & Dev't Permit 4. Certificate of Registration Processing Fee P2,400.00 5. License to Sell a. Residential (saleable areas) P14.40/sq.m. b. Commercial/Office (saleable areas) P30.00/sq.m. 6. Extension of Time to Develop Processing Fee P420.00 Inspection Fee (affected/unfinished P14.40/sq.m. of GFA areas) 7. Certificate of Completion Certificate Fee P180.00 Processing Fee P14.40/sq.m. of GFA C. Projects under BP 220 a. Subdivision 1. Preliminary Approval and Location Clearance Processing Fee: a. Socialized Housing P75.00/ha b. Economic Housing P180.00/ha Inspection Fee: a. Socialized Housing P200.00/ha b. Economic Housing P600.00/ha 2. Final Approval and Development Permit Processing Fee: a. Socialized Housing P500.00/ha b. Economic Housing P1,200.00/ha Inspection Fee: a. Socialized Housing P200.00/ha b. Economic Housing P600.00/ha (Projects already inspected for PALC application may not be charged inspection Fee) 3. Alteration of Plan (affected areas only) Same as Final Approval & Dev't. Permit 4. Building Permit (floor area of P6.00/sq.m. housing unit) 5. Certification of Registration Application Fee a. Socialized Housing P350.00 b. Economic Housing P600.00 6. Licenses to Sell (per saleable lot) a. Socialized Housing P20.00/lot b. Economic Housing P60.00/lot Additional fee on floor area of houses/ Building sold with lot P2.40 sq.m. Inspection Fee a. Socialized Housing P200.00/ha b. Economic Housing P600.00/ha 7. Extension of Time to Develop Filing Fee a. Socialized Housing P350.00 b. Economic Housing P420.00 Inspection Fee (affected/unfinished areas only) a. Socialized Housing P200.00/ha b. Economic Housing P600.00/ha 8. Certificate of Completion Certificate Fee a. Socialized Housing P150.00 b. Economic Housing P180.00 Processing Fee a. Socialized Housing P200.00/ha b. Economic Housing P600.00/ha 9. Occupancy Permit P2.40/sq.m. Inspection Fee (saleable floor area of the housing unit) a. Socialized Housing P5.00/sq.m. b. Economic Housing P6.00/sq.m. b. Condominium 1. Preliminary approval and P600.00 Location Clearance 2. Final Approval and development Permit a. Total land Area P6.00/sq.m. b. Number of Floors P120.00/floor c. Building Area P2.40/sq.m. of GFA Inspection Fee P2.40/sq.m. of GFA 3. Alteration of Plan (affected areas only) Same as Final Approval & Dev't Permit 4. Certificate of Registration P600.00 5. License to Sell P6.00/sq.m. 6. Extension of Time to Develop P420.00 Inspection Fee (FA x P2 x % of remaining Development Cost) P2.40/sq.m. of saleable area 7. Certificate of Completion Certification Fee P180.00 Processing Fee P3.60/sq.m. of GFA D. Approval of Industrial/Commercial Subdivision 1. Preliminary Approval and P300.00/ha Location Clearance Inspection Fee P1,200/ha. regardless of location 2. Final Approval and development Permit P600/ha. regardless of location Inspection Fee P1,200/ha. regardless of location (Projects already inspected for PALC Application may not be charged inspection fee) 3. Alteration of Plan (affected areas only) Same as Final Approval & Dev't. Permit 4. Certificate of Registration P2,400.00 5. License to Sell P2.40/sq.m. of the land area Inspection Fee P1,200/ha regardless of location 6. Extension of Time to Develop P420.00 Inspection Fee (affected/unfinished P1,200/ha areas only) 7. Certificate of Completion a. Industrial P420/ha regardless of location b. Commercial P600/ha regardless of location E. Approval of Farmlot Subdivision 1. Preliminary Approval and P240/ha Locational Clearance Inspection Fee P600/ha 2. Final Approval and Development Permit P1,200/ha Inspection Fee P600/ha (Projects already inspected for PALC application may not be charged inspection fee) 3. Alteration of Plan (affected areas only) Same as Final Approval & Dev't Permit 4. Certificate of Registration P2,400.00 5. License to Sell P600.00 Inspection Fee P1,200/lot 6. Extension of Time to Develop P420/ha Inspection Fee (affected/unfinished areas only) P1,000/ha 7. Certificate of Completion Certificate Fee P180.00 Processing Fee P1,200/ha F. Approval of Memorial Park/Cemetery Project/Columbarium 1. Preliminary Approval and Location Clearance a. Memorial Projects P600/ha b. Cemeteries P240/ha c. Columbarium P3,000/ha Inspection Fee a. Memorial Projects P1,200/ha b. Cemeteries P600/ha c. Columbarium P14.40/sq.m. of GFA 2. Final Approval and Development Permit a. Memorial Projects P2.40/sq.m. b. Cemeteries P1.20/sq.m. c. Columbarium P240/floor P4.80/sq.m. of GFA Inspection Fee a. Memorial Projects P1,200/ha b. Cemeteries P600/ha c. Columbarium P14.40/sq.m. of GFA 3. Alteration FeeSame as Final Approval & Dev't Permit 4. Certificate of Registration P2,400.00 5. License to Sell a. Memorial Projects P60/sq.m Apartment Type P24/unit b. Cemeteries P24/tomb c. Columbarium P60/vault Inspection Fee a. Memorial Projects P1,200/ha b. Cemeteries P600/ha 6. Extension of Time to Develop Inspection Fee a. Memorial Projects P1,200/ha b. Cemeteries P600/ha c. Columbarium P1.40/sq.m. of the remaining GFA 7. Certificate of Completion Certificate Fee P180.00 Processing Fee: a. Memorial Projects P1,200/ha b. Cemeteries P600/ha c. Columbarium P4.780/sq.m. of GFA G. Other Transactions/Certifications: 1. Other Certifications a. Zoning Certifications P600.00 b. Certification of Town Plan/ P180.00 Zoning Ordinance Approval c. Certification of Locational P300.00 Viability Others, to include d. Availability to Records, P150.00 Request of Copies e. Certification of No-records on File P150.00 f. Certified True /Xerox Copy of Documents 1. Document of Three (3) pages or less P50.00 2. Every additional page P5.00 Note: The Fees were based on the approved 2010 Revised Scheduled of Fees and Fines of the Housing and Land Used Regulatory Board SECTION 3T.02. Time and Manner of Payment. The fees imposed in this Article shall be paid to the Municipal Treasurer upon filing of application to the Office of the Zoning Administrator/Officer the corresponding Mayor's permit and/or clearance. SECTION 3T.03. Accrual of Proceeds. The proceeds from Zoning/Locational and related fees shall accrue to the general fund of this Municipality. SECTION 3T.04. Creation of Local Zoning Board of Adjustment and Appeals. There is hereby created a Local Zoning Board of Adjustment and Appeals (LZBAA) (Municipal Ordinance No. 005-2000) to be composed of the following: Municipal Mayor, as Chairman; Municipal Legal Officer, Municipal Assessor, Municipal Engineering, Municipal Planning and Development Coordinator, two (2) representatives from the private sector and two (2) representatives from non-government organizations, both to be nominated by their respective organizations and confirmed by the Municipal Mayor. The Board shall assist and advice the Local Chief Executive and the Sangguniang Bayan on matters pertaining to the devolved functions of the HLURB. The Committee shall also formulate the necessary rules and regulations for the proper implementation of this Article which shall be in force and effect until revoke by the Mayor or modified by the Sangguniang Bayan. SECTION 3T.05. Administrative Provisions. a) No person, natural or juridical shall engage in the business of real estate development in this municipalities without first securing the necessary clearance or permit therefore from the Municipal Mayor or from his duly authorized representative. b) All applications for clearance or permit required under this Article shall be submitted to the duly designated Housing and Land Use Enforcement Officer for processing and appropriate action. c) The duly designated Enforcement Officer shall inspect the site for development to verify plan specifications and see to it if such development projects conform with national laws, ordinances; or rules and regulations on housing and land uses. d) It shall be the duty of the Zoning Administrator or the duly designated local official to secure annually from HLURB pertinent rules and regulations required to implement this Article and to obtain the revised schedule of fees as soon as they are promulgated and become effective. SECTION 3T.06. Penalty. Any violation of the provision of this Article shall be punished by a fine of not less than One Thousand Pesos (P1,000.00) but not more than Five Thousand Pesos (P5,000.00) or imprisonment of not less than one (1) month but not more than six (6) months, or both such fine and imprisonment, at the discretion of the Court. SECTION 3T.07. Applicability Clause. All other matters, not herein specified related to real estate development on the operation of subdivisions, and the like shall be governed by the provisions Presidential Decree No. 933; Executive Order No. 648, series of 1981 as amended by Executive Order No. 90, series of 1986; Presidential Decree No. 957; Batas Pambansa Bilang 220; Republic Act No. 7279; Executive Order No. 71, series of 1993; and other related laws, rules, regulations and issuances. ACcaET ARTICLE U Franchise and Other Fees on Tricycle Operations SECTION 3U.01. Definitions. When used in this Article: a) Tricycle for Hire is a vehicle composed of a motorcycle fitted with a single-wheel side car or a motorcycle with a two-wheel cab operated to render transport services to the general public for fee. b) Motorized Tricycle Operator's Permit (MTOP) is a document granting franchise or license to a person, natural or juridical, allowing him to operate tricycle-for-hire over specified zones. c) Zone is a contiguous land area or a barangay, where tricycle-for-hire may operate without a fixed origin and destination. d) Motorized Tricycle is a motor vehicle propelled other than by muscular power, composed of a motorcycle fitted with a single wheel sidecar or a motorcycle with a two wheeled cab, the latter having a total of four wheels, otherwise known as the motorela. e) Tricycle Operators are persons engaged in the business of operating a tricycles. SECTION 3U.02. Imposition of Fees. There shall be collected an annual franchise fee in the amount of Three Hundred Pesos (P300.00) per unit, for the operation of tricycle-for-hire. SECTION 3U.03. Time of Payment. a] The annual franchise fee shall be paid to the Municipal Treasurer upon application for an MTOP or renewal of the franchise. b] The franchise application fee shall be paid upon application for an MTOP based on the number of units. SECTION 3U.04. Municipal Tricycle Franchising and Regulatory Board (MTFRB). There is hereby created a Municipal Tricycle Franchising and Regulatory Board to be composed of the following: Vice Mayor Chairman SB Representative (Chairman, SB Committee on Transportation and Communication) Vice-Chairman Municipal Engineer Member Municipal Planning & Development Coordinator Member Chief, Business Licensing and Inspection Section Member President, Tricycle Operators & Drivers Association, if any Member Municipal Treasurer Member President, Liga ng mga Barangay Member Chief of Police, PNP Member Secretary to the Sanggunian Member SECTION 3U.05. Powers, Duties and Functions of the Municipal Tricycle Franchising and Regulatory Board. The Municipal Tricycle Franchising and Regulatory Board shall perform the following: 1) Accept and process application for tricycle franchise; 2) Issue or grant the "Motorized Tricycle Operator's Permit" (MTOP) to qualified applicant, subject to the rules and regulations, and existing ordinances on that matter; 3) Recommend to the Sangguniang Bayan the amount of fares or adjusted fare increases, periodically, to be imposed in a particular zone or fixed route; 4) Recommend to the Sangguniang Bayan other reasonable fees and related charges in the regulation of tricycle-for-hire, after conducting a public hearing for that purpose; 5) Promulgate rules and regulations for the proper implementation of this Article which shall continue to be in full force and effect until revoked or modified by the Sangguniang Bayan; and 6) Perform such other duties, powers and functions as may hereafter be authorized by the Sangguniang Bayan. SECTION 3U.06. Quorum. Majority of the members of the Municipal Tricycle Franchising and Regulatory Board shall constitute a quorum. SECTION 3U.07. Internal Rules of Procedure. The MTFRB shall formulate and adopt its own internal rules of procedures including its regular meetings and necessary standing committees. SECTION 3U.08. Administrative Provisions. 1) Prospective operators of tricycles should first secure a Motorized Tricycle Operator's Permit (MTOP) from the Sangguniang Bayan; 2) The Sangguniang Bayan shall issue, amend, revise, renew, or cancel MTOP and prescribe the appropriate terms and conditions therefore; determine, fix, prescribe or periodically adjust fares or rates for the service provided in a zone after public hearing; prescribe and regulate zones of service in coordination with the barangay; fix, impose and collect, and periodically review and adjust but not oftener than once every three (3) years, reasonable fees and other related charges in the regulation of tricycle-for-hire; and establish and prescribe the conditions and qualifications of service; 3) Only Filipino citizens and partnership or corporation with sixty percent (60%) Filipino equity shall be granted the MTOP. No MTOP shall be granted by the municipality unless the applicant is in possession of units with valid registration papers from the Land Transportation Office (LTO); 4) The grantee of the MTOP shall carry a common carriers insurance sufficient to answer for any liability it may incur to passengers and third parties in case of accidents; SaIEcA 5) Operators of tricycle-for-hire shall employ drivers duly licensed by the LTO for tricycle-for-hire; 6) Operators who intend to stop service completely, or suspend service for more than one (1) month shall report in writing such termination or suspension to the Sangguniang Bayan; 7) Tricycle operators are prohibited to operate on national highways utilized by 4-wheel vehicles greater than four (4) tons and where normal speed exceed forty (40) KPH. The Sangguniang Bayan may provide exceptions if there is no alternative route; 8) Until such time that necessary zones are fixed, tricycle-for-hire shall be allowed to operate like a taxi service, i.e., service is rendered upon demand and without a fixed route; 9) The Sangguniang Bayan may impose a common color for tricycles for hire in the same zone. Each tricycle unit shall be assigned and bear an identification number, aside from its LTO license plate number; 10) The Sangguniang Bayan shall establish a fare structure that will provide the operator a reasonable return or profit, and still be affordable to the general public. The fare structure may either be flat (single fare regardless of distance). 11) Operators of tricycle-for-hire are required to post in a conspicuous part of the tricycle the schedule of fares. 12) All drivers of tricycle-for-hire are required to wear rubber shoes, polo shirt and long pants as well as other requirements as may hereafter be imposed by the Board (MTFRB) or the Sanggunian Bayan; 13) Tricycle-for-hire shall have a five-passenger capacity including the driver; and, 14) The Municipal Treasurer shall keep a registry of all tricycle operators, which shall include among others, the name and address of the operator and the number and brand of tricycles owned and operated by said operator. 15) A MTOP registration plate shall be issued to tricycle operators by the MTFRB showing the respective number of the registered tricycle operator and the name and address of the operator. 16) The cost of the new plate shall be paid by the tricycle operator in the amount of One Hundred Fifty Pesos (P150.00). Upon renewal of the permit, a sticker containing the year of effectivity of the permit shall be affixed at the designated portion of the plate. SECTION 3U.09. Penalty. Any violation of the provision of this Article shall be punished by a fine of not less than One Thousand Pesos (P1,000.00) but not more than Five Thousand Pesos (P5,000.00) or imprisonment of not less than one (1) month but not more than six (6) months, or both such fine and imprisonment, at the discretion of the Court. ARTICLE V Permit Fee for Temporary Use of Roads, Streets, Sidewalks, Alleys, Patios, Plazas and PlayGrounds SECTION 3V.01. Imposition of Fee. Any person who shall temporarily use and/or occupy a road, street, sidewalk, alley, patio, plaza, playground or portion thereof in this municipality in connection with construction works and other allowable purposes, shall first secure a permit from the Municipal Mayor and pay a fee according to the following schedule: 1) For construction P110.00 per square meter, per month or fraction thereof. 2) Other purposes P30.00 per square meter per day For wake and other charitable, religious and educational purposes, no fee shall be collected; provided, that a corresponding permit is first secured from the Office of the Municipal Mayor. SECTION 3V.02. Time and Manner of Payment. The fee shall be paid to the Municipal Treasurer upon filing of the application for permit from the Municipal Mayor through the Municipal Engineer. SECTION 3V.03. Administrative Provisions. The period of occupancy and/or use of the streets, sidewalks or alleys or portion thereof shall commence from the time the permit is issued and shall terminate only upon the completion of the construction works or upon cancellation of the permit thereof. The Municipal Engineer shall report to the Municipal Treasurer the area occupied for purposes of collecting the fee. SECTION 3V.04. Penalty. Any violation of the provision of this Article shall be punished by a fine of not less than One Thousand Pesos (P1,000.00) but not more than Five Thousand Pesos (P5,000.00) or imprisonment of not less than one (1) month but not more than six (6) months, or both such fine and imprisonment, at the discretion of the Court. ARTICLE W Registration Fees on Municipal Fisherfolks SECTION 3W.01. Imposition of Fees. There shall be collected an annual registration fee of One Hundred Pesos (P100.00) from the municipal fisherfolks who are fishing or may desire to fish in municipal waters. CcSTHI SECTION 3W.02. Time and Manner of Payment. The fees herein imposed shall be paid to the Municipal Treasurer within the first thirty (30) days of January or within the first thirty (30) days of each calendar quarter. SECTION 3W.03. Surcharge for Late Payment. Failure to pay the fee imposed in this Article shall be subject the municipal fisherfolks to a surcharge of ten percent (10%) of the original amount of fee due, such surcharge to be paid at the same time and in the same manner as the fee due. SECTION 3W.04. Allocation of Proceeds. The proceeds of the fees collected from the registration of municipal fisherfolks shall be allocated as follows: a) Twenty percent (20%) shall accrue to the Barangay where the fee is collected. b) Twenty percent (20%) shall accrue to the BFARMC where the fee is collected. c) Sixty percent (60%) shall accrue to the General Fund and allocated to the Special Account for Fisheries of Baler. SECTION 3W.05. Administrative Provisions. a) Registry of Municipal Fisherfolk. The municipality, through the Municipal Agricultural Office (MAO) shall maintain a registry of municipal fisherfolk who are fishing or may desire to fish in municipal waters for the purpose of determining priorities among them, of limiting entry into the municipal waters, and of monitoring fishing activities and other related purposes. b) Criteria for Registration. Only municipal fisherfolk and/or boat owners who are residents of the municipality for a period of at least six (6) months prior to the date of registration shall be registered in the registry of municipal fisherfolk. c) Use of the Registry. The registry of municipal fisherfolk shall serve as basis for the identification of priorities among municipal fisherfolks who shall be allowed to undertake fisheries activities within the municipal waters. Provided, that registration is not equivalent to a permit. d) Requirement for Registration. All fisherfolks registering shall be required to present their respective Community Tax Certificate (CTC). e) Grounds for cancellation of registration/suspension. The registration of fisherfolks shall be cancelled or suspended upon the occurrence of any of the following grounds: 1) Transfer of residence 2) Change of livelihood 3) Commission of three violations of "Baler Fisheries Registration and Licensing Ordinance of 2004" or RA 8550. SECTION 3W.06. Penalty. Any violation of the provision of this Article shall be punished by a fine of not less than One Thousand Pesos (P1,000.00) but not more than Five Thousand Pesos (P5,000.00) or imprisonment of not less than one (1) month but not more than six (6) months, or both such fine and imprisonment, at the discretion of the Court. SECTION 3W.07. Applicability Clause. The provisions of Municipal Ordinance No. 010-2004, series of 2004, otherwise known as the "Baler Fisheries Registration and Licensing Ordinance of 2004" which are not in conflict with, or contrary to the provisions of this Article are hereby adopted and made an integral part of this Article. ARTICLE X Registration Fees on Motorboats and Fishing Vessels SECTION 3X.01. Imposition of Fees. There shall be collected the following annual registration fee from the owner of each fishing boat or motorboat operated within the municipal water. Amount of Fee per Annum a) Motorized boats with engine of 10 horsepower or less P 100.00 b) Motorized boats with engine of more than 10 horsepower 150.00 c) Non-motorized boats 50.00 SECTION 3X.02. Time and Manner of Payment. The fees herein imposed shall be paid to the Municipal Treasurer within the first thirty (30) days of January or within the first thirty (30) days of each calendar quarter. Corresponding fees for at least the current quarter shall be paid for each fishing boat or motorboat newly-acquired after the first thirty (30) days of January. SECTION 3X.03. Surcharge for Late Payment. Failure to pay the fee imposed in this Article shall be subject the owner to a surcharge of fifty percent (50%) of the total fee due, such surcharge to be paid at the same time and in the same manner as the fee due. SECTION 3X.04. Allocation of Proceeds. The proceeds of the fees collected from the registration of fishing boats shall be allocated as follows: a) Thirty percent (30%) shall accrue to the Barangay where the fee is collected. b) Thirty percent (30%) shall accrue to the General Fund and allocated to the Special Account for Fisheries of Baler. c) Forty percent (40%) shall accrue to the MFARMC. SDTIaE SECTION 3X.05. Administrative Provisions. a) Registry of Municipal Fishing Vessels. The municipality, through the Municipal Agricultural Office shall maintain a registry of municipal fishing vessels by type of gear and other boats with the assistance of the BFARMC and the MFARMC. b) Criteria for Registration. All boats whether for fishing or for other operation shall be considered as fishing vessels in the municipality and must be registered every first quarter of the year. c) Use of the Registry. The registry of municipal fishing vessels shall serve as basis for the identification and monitoring of fishing access and operations within the municipal waters of Baler. Provided, that registration is not equivalent to a permit. d) Requirement for Registration. The following documents shall be required for the registration of fishing boats: 1) Community Tax Certificate (CTC) of the boat owner. 2) Certification from the Municipal Agriculture Office that the boat owner is duly registered as a fisherfolk. e) Grounds for cancellation of registration/suspension. The boat registration shall be cancelled or suspended upon the occurrence of any of the following grounds: 1) Transfer of residence of the boat owner. 2) Change of livelihood. 3) Commission of three violations of "Baler Fisheries Registration and Licensing Ordinance of 2004" or RA 8550. SECTION 3X.06. Penalty. Any violation of the provision of this Article shall be punished by a fine of not less than One Thousand Pesos (P1,000.00) but not more than Five Thousand Pesos (P5,000.00) or imprisonment of not less than one (1) month but not more than six (6) months, or both such fine and imprisonment, at the discretion of the Court. SECTION 3X.07. Applicability Clause. The provisions of Municipal Ordinance No. 010-2004, series of 2004, otherwise known as the "Baler Fisheries Registration and Licensing Ordinance of 2004" which are not in conflict with, or contrary to the provisions of this Article are hereby adopted and made an integral part of this Article. ARTICLE Y Permit and License Fee for Fishing Activities SECTION 3Y.01. Imposition of Fees. There shall be collected from any person, partnership, cooperative, association, organization or corporation who undertake any kind fishing activities in the municipal waters an annual permit and license fee in the amount indicated hereunder: a) Permit Fee for Fishing Activities Amount of Fee per Annum 1) Fishers with Motorized boat, 10 to 16 horsepower P 200.00 2) Fishers with Motorized boat, less than 10 horsepower 150.00 3) Fishers with Non-motorized boat 100.00 b) License Fee for Fishing Gears Amount of Fee per Annum 1) Hook and Line P100.00 2) Gillnet 100.00 c) Permit Fee for Operating Fishing Vessels 1) Fishing Vessels with 10 to 16 horsepower P330.00 2) Fishing Vessels with less than 10 horsepower 220.00 3) Non-motorized fishing vessels 110.00 SECTION 3Y.02. Time and Manner of Payment. The fees herein imposed shall be paid to the Municipal Treasurer within the first thirty (30) days of January or within the first thirty (30) days of each calendar quarter or prior to the conduct of any fishing-related activities. SECTION 3Y.04. Allocation of Proceeds. The proceeds of the fees collected from the issuance of permit and license shall be allocated as follows: a) Fifty percent (50%) shall accrue to the General Fund. b) Fifty percent (50%) shall accrue to the General Fund and allocated to the Special Account of Fisheries of Baler. SECTION 3Y.05. Administrative Provisions. a) Permit and Licenses. No person, partnership, cooperative, association, organization or corporation shall be allowed to undertake any kind of fishing activity in the municipal waters without first obtaining the appropriated permit and/or license for such activity and paying the fees provided in this Article except those engaged in fishing for daily food sustenance or for leisure which is not for commercial, occupation or livelihood purposes. b) Validity Period. The permit or license issued shall be valid for a period of one (1) year and shall specify the name of the permittee or licensee, the fishing activity for which the permit or license is issued, the area where the activity will be undertaken, the effectivity and expiration dates of the permit or license, restrictions, reportorial and other requirements and relevant information. AacCIT c) Priority of Resident Fisherfolk. In the issuance of permit and licenses, priority shall be given to resident fisherfolks who are duly registered in the registry of municipal fisherfolks. d) Requirements for Application. All applicants for permit and licenses must be a duly registered municipal fisherfolks and shall submit a recommendation from the MFARMC/BFARMC together with the application form. e) Grounds for cancellation/suspension. Permit and licenses issued shall be cancelled or suspended upon the occurrence of any of the following grounds: 1) Change of livelihood of the permit or license holder. 2) Commission of three violations of "Baler Fisheries Registration and Licensing Ordinance of 2004" or RA 8550. SECTION 3Y.06. Penalty. Any violation of the provision of this Article shall be punished by a fine of not less than One Thousand Pesos (P1,000.00) but not more than Five Thousand Pesos (P5,000.00) or imprisonment of not less than one (1) month but not more than two (2) years at the discretion of the Court. SECTION 3Y.07. Applicability Clause. The provisions of Municipal Ordinance No. 010-2004, series of 2004, otherwise known as the "Baler Fisheries Registration and Licensing Ordinance of 2004" which are not in conflict with, or contrary to the provisions of this Article are hereby adopted and made an integral part of this Article. ARTICLE Z Registration Fee on Chainsaw SECTION 3Z.01. Imposition of Fee. There shall be collected from the owner of a chainsaw in this Municipality an annual registration fee in the amount of Three Hundred Fifty Pesos (P350.00). SECTION 3Z.02. Time and Manner of Payment. The fee herein imposed shall be paid to the Municipal Treasurer within the first thirty (30) days of January or within the first thirty (30) days of each calendar quarter. Corresponding fee for at least the current quarter shall be paid for each chainsaw newly-acquired after the first thirty (30) days of January. SECTION 3Z.03. Surcharge for Late Payment. Failure to pay the fee imposed in this Article shall be subject the owner to a surcharge of twenty percent (20%) of the original amount of fee due, such surcharge to be paid at the same time and in the same manner as the fee due. SECTION 3Z.04. Administrative Provisions. The Municipal Treasurer shall keep a registry of all chainsaw registered in the Municipality, which shall include the make, brand and the name and address of the owner. SECTION 3Z.05. Penalty. Any violation of the provisions of this Article shall be punished by a fine of not less than One Thousand Pesos (P1,000.00) but not more than Five Thousand Pesos (P5,000.00) or imprisonment of not less than one (1) month but not more than six (6) months, or both such fine and imprisonment, at the discretion of the Court. ARTICLE AA Reclassification Fee on the Use of Land SECTION 3AA.01. Imposition of Fee. There shall be collected from the petitioner upon filing of petition for reclassification on the use of land the following fees: a) Application Fee in the amount of Fifteen Pesos (P15.00) per 100 square meters for parcel/parcels of land less than one (1) hectare; b) Application Fee in the amount of One Thousand Five Hundred Pesos (P1,500.00) per hectare for parcel/parcels of land of one (1) hectare or more and its proportionate amount; provided that it shall not exceed Ten Thousand Pesos (P10,000.00) c) Processing Fee in the amount of Ten Pesos (P10.00) per 100 square meters for parcel/parcels of land less than one (1) hectare; d) Processing Fee in the amount of One Thousand Pesos (P1,000.00) per hectare for parcel/parcels of land of one (1) hectare or more and its proportionate amount; provided that it shall not exceed Five Thousand Pesos (P5,000.00). SECTION 3AA.02. Administrative Provisions. Any person, individual or juridical entity, association or group of persons who intends to reclassify a certain parcel or parcels of land in accordance with Section 20 of Republic Act No. 7160, otherwise known as the Local Government Code of 1991, may file a petition with the Sangguniang Bayan for initial evaluation. Upon filing of the petition for reclassification, the petitioner shall pay the corresponding application fee to the Municipal Treasurer. After initial evaluation and before the conduct of inspection or public hearing, the petitioner shall pay the corresponding processing fee to the Municipal Treasurer. No petition or application for reclassification shall be accepted and/or processed by the Sangguniang Bayan unless the petitioner has paid the corresponding fees as imposed in this Article. CHAPTER IV Service Fees ARTICLE A Secretary's Fee SECTION 4A.01. Imposition of Fees. There shall be collected the following fees from every person requesting for copies of official records and documents from the offices of this municipality. Amount of Fee (a) For every page or fraction thereof P15.00 typewritten (not including the certificate and notation) (b) Where the copy to be furnished is printed P25.00 from in whole or in part, for each page (double this fee if there are two pages in a sheet) c) For each certificate of correctness (with P60.00 seal of Office) written on the copy or attached thereto (d) For certifying the official act of the Municipal P60.00 Judge or other judicial certificate with seal (e) For certified copies of any papers, records, P25.00 decrees, judgment or entry of which any person is entitled to demand and receive a copy (in connection with judicial proceedings) for each page (f) Photocopy or any other copy produced by P10.00 copying machine per page SECTION 4A.02. Exemption. The fees imposed in this Article shall not be collected for certified copies of documents furnished to other offices or branches of the government for official business except for copies required by the Court at the request of the litigants, in which case charges shall be made in accordance with the above schedule. SECTION 4A.03. Time of Payment. The fees shall be paid to the Municipal Treasurer at the time of the request, written or otherwise, for the issuance of a copy of any municipal records or documents is made. SECTION 4A.04. Penalty. Any violation of the provision of this Article shall be punished by a fine of not less than One Thousand Pesos (P1,000.00) but not more than Five Thousand Pesos (P5,000.00) or imprisonment of not less than one (1) month but not more than six (6) months, or both such fine and imprisonment, at the discretion of the Court. ARTICLE B Civil Registry Fee SECTION 4B.01. Imposition of Fees. There shall be fees collected on the services rendered by the Municipal Civil Registry Office of this municipality, to wit: TacSAE a] Marriage Related Fees 1) Application Fee P500.00 2) License Fee 300.00 3) Solemnization Fee 500.00 4) Family planning counseling fee 300.00 (including certificate) 5) Marriage Certificate 100.00 b] Birth related fees 1) Birth Certificate 100.00 2) Certified True Copy of Birth 100.00 3) Out of Town Registration 500.00 c] Death Related fees 1) Death Certificate 100.00 2) Burial Permit fee 100.00 3) Fee for the exhumation of cadaver 1,000.00 4) Fee for the removal of cadaver 500.00 5) Fee for the transfer of cadaver to other 100.00 place outside of this municipality 6) Fee for the internment of non-resident 100.00 d] Republic Act 9048 1) Correction of clerical error 1,000.00 2) Change of Name 3,000.00 3) Certificate of Finality 100.00 4) Annotation 100.00 Service Fee (Migrant Petitioner) 1) Correction of clerical error 500.00 2) Change of name 1,000.00 e] Republic Act 9255 1) AUSF 1,000.00 2) Public Document 500.00 3) Delayed Registration 100.00 f] For registration of Court Decrees /Orders 1) Adoption/Rescission of adoption 1,000.00 2) Annulment of marriage/declaration of 1,000.00 absolute nullity of marriage/legal separation/ Court order setting aside the decree of legal separation; 3) Civil interdiction; 1,000.00 4) Declaration of presumptive death of the absent 1,000.00 spouse/judicial declaration of absence 5) Compulsory recognition of illegitimate child/ 1,000.00 Voluntary recognition of minor illegitimate child; 6) Appointment of guardian/termination of 1,000.00 guardianship 7) Judicial determination of foliation; 1,000.00 8) Judicial determination of the fact of reappearance 1,000.00 absent spouse, if disputed 9) Naturalization certificate/cancellation of 1,000.00 naturalization certificate 10) Separation of property/revival of former 1,000.00 property regime; 11) Emancipation of orphaned minor; and 1,000.00 12) Other registrable court decrees/orders 1,000.00 g] For Registration of legal instrument 1) Affidavit of reappearance 1,000.00 2) Acknowledgement 1,000.00 3) Acquisition and ratification of 1,000.00 artificial insemination 4) Authorization and ratification to contract marriage 1,000.00 5) Certificate of legal capacity to contract marriage 1,000.00 6) Legitimation 1,000.00 7) Option to elect Philippines citizenship 1,000.00 8) Partition and distribution of properties of 1,000.00 spouses and delivery of the children's presumptive legitimate 9) Marriage settlements and any modification thereof 1,000.00 10) Repatriation document with oath of allegiance 1,000.00 11) Voluntary emancipation of minor 1,000.00 12) Waiver of rights/interest of absolute community 1,000.00 of property; and 13) Other registrable legal instruments 1,000.00 h] Verification Fee 100.00 i] Other fees 1) Certification/endorsement/request 100.00 2) Certified Machine Copy 50.00 j] Late Registration 100.00 SECTION 4B.02. Exemption. The fees in this Article shall not be collected in the following cases: a) Issuance of certified copies of documents for official use at the request of a competent court or other government agency. b) Issuance of birth certificates of children for sports related activities conducted by Department of Education. c) Burial permit of a pauper, per recommendation of the Municipal Mayor. d) All incumbent elective local officials as hereby exempted from the fees imposed by the Municipal Civil Registrar as per Municipal Ordinance No. 012-2004, series of 2004. SDHacT SECTION 4B.03. Time of Payment. The fee imposed herein shall be paid to the Municipal Treasurer before the registration of a document or issuance of the permit, license or certified copy of a local registry records or documents. SECTION 4B.04. Administrative Provisions. a) All applicants for marriage license shall secure a certification from the Family Planning Coordinating Council of this municipality, thru its duly authorized representative, stating that they are informed and aware of the importance of family planning and have undergone a family planning counseling or seminar. b) With the exception of marriage "articulo mortis" no marriage license shall be issued by the Local Civil registrar unless the applicant could present the required "certification" mentioned above. ARTICLE C Police and Court Clearance Fee SECTION 4C.01. Imposition of Fee. There shall be collected a service fee for each police clearance certificate issued by the Station Commander of the Philippine National Police or court clearance of this Municipality, as follows: Amount of Fee a] For employment, scholarship, study grant P110.00 b] For firearm permit application 250.00 c] For passport or visa application 330.00 d] For change of name 220.00 e] For application for Filipino citizenship 660.00 f] For other purposes not herein specified 110.00 SECTION 4C.02. Exemption. The fee imposed in this Article shall not be collected for clearance certificate issued to Barangay Officials. SECTION 4C.03. Time of Payment. The service fee imposed in this Article shall be paid to the Municipal Treasurer upon application for the police or court clearance certificate. ARTICLE D Service Fee for Health Examination SECTION 4D.01. Imposition of Fee. There shall be collected from any person who is given a physical examination by the Municipal Health Officer, or his duly authorized representative, as required by existing ordinances, the following fees: Amount of Fees a) Urinalysis 100.00 b) Fecalysis 100.00 c) Gram staining 150.00 d) K.O.H 100.00 e) Wet Smear 100.00 f) CBC 120.00 g) Malarial Smear 60.00 h) Blood Typing 100.00 i) Platelet Count 100.00 j) Pregnancy test 100.00 k) Sputtum Smear (FH) 50.00/smear l) Glucotest 120.00 m) Medical Certificate 100.00 n) Medicolegal Certificate 1) Slight physical injury 200.00 2) Less serious injury 300.00 3) Serious physical injury 500.00 o) Postmortem Examination 1,000.00 p) Change of gender fee 300.00 q) Sanitary permit fee (human) 300.00 r) Dental Extraction Fee 70.00 s) Dental Certificate Fee 50.00 t) Authentication Fee 20.00 SECTION 4D.02. Time and Manner of Payment. The fee imposed in this Article shall be paid to the Municipal Treasurer before the physical examination is made and medical certificate is issued. SECTION 4D.03. Administrative Provisions. a) Individuals engaged in an occupation or working in the following establishments, are hereby required to undergo physical and medical examination before they can be employed and once every six months (6) thereafter. 1) Food establishments establishments where food or drinks are manufactured, processed, stored, sold or served whether cooked or in raw form. 2) Public swimming or bathing places. 3) Dance schools, dance halls and nightclubs (including dance instructors, hostess, cooks, bartenders, and waitresses. 4) Tonsorial and beauty establishments (including employees of barber shops, beauty parlors, hairdressing and manicuring establishments, exercise gyms and figure slenderizing saloons, facial centers, aromatherapy establishments. 5) Massage clinics and sauna bath establishments (including masseurs, massage clinic/sauna bath attendants. 6) Hotel, motels and apartments, lodging, boarding, or tenement houses, and condominiums. b) Owners, managers or operators of the establishments shall see to it that their employees who are required to undergo physical and medical examination have been issued the necessary medical certificates. c) The Municipal Health Officer shall keep a record of physical and other medical examinations conducted, and the copies of medical certificates issued indicating the name of applicant, the date and the purpose for which the examination was made and other data that are important to be recorded. SECTION 4D.04. Penalty. Any violation of the provision of this Article shall be punished by a fine of not less than One Thousand Pesos (P1,000.00) but not more than Five Thousand Pesos (P5,000.00) or imprisonment of not less than one (1) month but not more than six (6) months, or both such fine and imprisonment, at the discretion of the Court. ARTICLE E Sanitary Inspection Fee SECTION 4E.01. Imposition of Fee. There shall be collected from operations of every business establishments in this Municipality for the purpose of supervision an enforcement of existing rules and regulations and safety of the public, an annual sanitary inspection fee prescribed hereunder: ACETID Amount of Fee a) On establishments engaged in the manufacture P500.00 of foods and essential/non-essential commodities b) On establishments rendering or offering to 350.00 render services c) On banks and financial institutions 350.00 d) On retailers 250.00 e) On all other establishments whose operation 200.00 requiring a Mayor's Permit SECTION 4E.02. Time and Manner of Payment. The fee imposed in this Article shall be paid to the Municipal Treasurer upon filing of the application for the sanitary inspection certificate to the Municipal Health Officer and upon renewal of the same every year thereafter within the first twenty (20) days of January. SECTION 4E.03. Administrative Provisions. 1] The Municipal Health Officer or his duly authorized representative shall conduct an annual sanitary inspection of all business establishments and buildings to determine their adequacy of ventilation, general sanitary conditions and propriety for habitation. 2] The Municipal Health Officer shall require evidence of payment of the fee imposed herein before he issues a sanitary inspection certificate. SECTION 4E.04. Penalty. Any violation of the provision of this Article shall be punished by a fine of not less than One Thousand Pesos (P1,000.00) but not more than Five Thousand Pesos (P5,000.00) or imprisonment of not less than one (1) month but not more than six (6) months, or both such fine and imprisonment, at the discretion of the Court. ARTICLE F Assessor's Annotation and Certification Fee SECTION 4F.01. Imposition of Fee. There shall be collected from every person requesting the annotation of certain documents, certified true copy of Tax Declaration and other certifications from the Municipal Assessor's Office, the following fees: Amount of Fee a) Certified true copy of tax declaration P100.00 b) Annotation of bail, amortization, mortgage 100.00 or encumbrances c) Certification of ownership and other kinds 100.00 of certification d) Research/verification fee 100.00 SECTION 4F.02. Time of Payment. The fee imposed in this Article shall be paid to the Municipal Treasurer at the time of the request, written or otherwise, before the request is granted. SECTION 4F.03. Penalty. Any violation of the provision of this Article shall be punished by a fine of not less than One Thousand Pesos (P1,000.00) but not more than Five Thousand Pesos (P5,000.00) or imprisonment of not less than one (1) month but not more than six (6) months, or both such fine and imprisonment, at the discretion of the Court. ARTICLE G Clearance or Certification Fee SECTION 4G.01. Imposition of Fee. There shall be collected for the issuance of a clearance or certification by any office of the municipal government the following fees: Amount of Fee 1) Certification/clearance to be used in P100.00 securing a driver's license 2) Certification/clearance for the purpose of 50.00 entering the military service 3) Certification/clearance for purpose of 100.00 securing a passport or visa 4) Certification/clearance for the purpose of 100.00 transferring resident aliens 5) Certification/clearance for the purpose of 100.00 securing or renewing a license to possess firearm 6) Certification/clearance for other purposes 50.00 not mentioned above SECTION 4G.02. Exemption. No fee shall be collected for the issuance of a certification or clearance when it is officially requested by any Court or government agency for official business purposes. SECTION 4G.03. Time of Payment. The fee imposed in this Article shall be paid to the Municipal Treasurer at the time of the request or before the request is granted. SDHCac SECTION 4G.04. Penalty. Any violation of the provision of this Article shall be punished by a fine of not less than One Thousand Pesos (P1,000.00) but not more than Five Thousand Pesos (P5,000.00) or imprisonment of not less than one (1) month but not more than six (6) months, or both such fine and imprisonment, at the discretion of the Court. ARTICLE H Ecological Solid Waste Management Certification Fee SECTION 4H.01. Imposition of Fee. There shall be collected an Ecological Solid Waste Management (ESWM) clearance fee for the issuance of clearance/certificate to all commercial, industrial and institutional establishments and agricultural business in the amount of One Hundred Pesos (P100.00). SECTION 4H.02. Time and Manner of Payment. The fee imposed in this Article shall be paid to the Municipal Treasurer after the applicant has undergone orientation on ESWM conducted by the Municipal Environment and Natural Resources Officer prior to the issuance of clearance/certificate within the first twenty (20) days of January or upon application/renewal of Mayor's Permit. SECTION 4H.03. Penalty. Any violation of the provision of this Article shall be punished by a fine of not less than One Thousand Pesos (P1,000.00) but not more than Five Thousand Pesos (P5,000.00) or imprisonment of not less than one (1) month but not more than six (6) months, or both such fine and imprisonment, at the discretion of the Court. SECTION 4H.04. Applicability Clause. The provisions of Municipal Ordinance No. 001-2008, series of 2008 otherwise known as the "Baler Ecological Solid Waste Management Ordinance of 2007" which are not in conflict with, or contrary to the provisions of this Article are hereby adopted and made an integral part of this Article. CHAPTER V Municipal Charges and Other Fees ARTICLE A Market Fees SECTION 5A.01. Definitions. When used in this Article, the terms: Public Market refers to any place, building or structure of any kind, designated as such by the Sangguniang Bayan. Market Premises refers to any space in the market compound, part of the market lot consisting of bare ground, not covered by market building, usually occupied by transient vendors especially during market day. Market Section refers to a subdivision of the market, housing one class or group of allied goods, commodities, or merchandise. The numbering, designation, classification or other form of identifying market section shall be the responsibility of the Office of the Mayor thru the Market Superintendent, Market Master, Market Administrator or whoever is the officer-in-charge thereof. SECTION 5A.02. Imposition of Fees. There shall be collected the following fees per Ordinance No. 05-2001: a) Market Sections Rental Fee per square meter per month Fish Section P15.00 Meat Section 40.00 Vegetable and Fruits Section 30.00 Dry Goods Section 40.00 Grocery and Sari-sari 40.00 Eatery-Food Section 30.00 Poultry Products Section 30.00 Small Sari-sari Store Section 30.00 Appliance Section 40.00 Glassware Section 40.00 General Merchandise Section 40.00 Dried and Salted Fish Section 30.00 Rice and Corn Section 40.00 Beauty Parlor Section 40.00 An additional rental fee of twenty five percent (25%) of the rates prescribed above shall be collected on operators or proprietors of corner stalls or those stalls fronting streets. SETAcC b) Market Entrance Fee a) Fresh fish or seafoods First Class P6.00 per kilogram Second Class 5.00 per kilogram b) Shellfish First Class Alimasag, Crabs 6.00 per kilogram Second Class Bisokol, Birabid, Alamang Tulya, Suso, Suso Papa and the like 3.00 per kilogram c) Seaweeds Arusip 5.00 per kilogram Other aquatic seaweeds 5.00 per kilogram d) Smoked Fish 2.00 per kilogram e) Dried Fish Daing 2.00 per kilogram Dried Pusit 2.00 per kilogram Alamang 5.00 per kilogram Tuyo (dried, smoked or 2.00 per kilogram salted fish) For purposes of this Section, the Market Administrator/Supervisor shall issue the necessary rules and regulations including the classification of fishes and other seafoods. Such rules and regulations issues by him shall be in force and effect unless rescinded, modified or revoked by the Municipal Mayor. f) Fruits and Vegetables 1) Banana , per hundred P5.00 2) Mango, per kaing (big) 5.00 3) Mango, per kaing (small) 5.00 4) Mango, per sack 10.00 5) Garlic, per sack 10.00 6) Peanut, per sack 10.00 7) Corn, per sack, fresh 5.00 8) Sweet Potato, per sack 5.00 9) Cassava, per sack 5.00 10) Ampalaya , per sack 5.00 11) Pineapple, watermelon, melon, per piece 0.50 12) Miscellaneous commodities by sack 5.00 g) Miscellaneous commodities 1) For every sack of rice P5.00 2) For every sack of coffee, soybeans ( utaw ) 5.00 peanuts, balatong , kibal , and the like 3) For every sack of salt 5.00 4) For every sack of rice bran ( ipa ), 5.00 trigo, palay , and the like 5) For every can of brown sugar 5.00 6) For every head of chicken, duck, 5.00 goose, turkey and the like 7) For every head of fighting cock 5.00 8) For every piece of sawali (2m. x 4m.) 5.00 9) For each piece of pot or jar 5.00 10) For every one hundred (100) eggs of 5.00 chicken or duck 11) For all other similar items not specified above, the fee shall be equivalent to two percent (2%) of its selling or prevailing market price. SECTION 5A.03. Time and Manner of Payment. a) For Stalls. The fee for the rental of market stalls shall be paid to the Municipal Treasurer or his duly authorized representative within the first twenty (20) days of each month. In case of a new lease, the rental due for the month in which the lease starts, shall be paid before the occupancy of the stall. b) For occupancy of market premises. The fee for the occupancy or market premises shall be paid daily, in advance, before any commodity or merchandise is sold within the market premises. c) For market entrance fee. The fee shall be collected at the gate of public market before the transient vendors are allowed to sell their goods. SECTION 5A.04. Issuance of Official Receipt and Cash Tickets. The Municipal Treasurer or his duly authorized representative shall issue an official receipt as evidence of payment of rentals of fixed stalls. A cash ticket shall be issued to an occupant of the market premises or transient vendor and his name shall be written on the back thereof. The cash ticket shall pertain only to the person buying the same and shall be good only for the space of the market premises to which he is assigned. If a vendor disposed his merchandise by wholesale to another vendor, the later shall purchase a new ticket if he sells the same merchandise, even if such sale is done in the same place occupied by the previous vendor. The cash tickets issued shall be torn in half, one half to be given to the space occupant or vendor and the other half to be retained by the market collector who shall deliver the same to the Municipal Treasurer for counter-checking against his record of cash tickets issued by him for that day. SECTION 5A.05. Surcharge for Late or Non Payment. a) The lessee of a stall, who fails to pay the monthly rental fee within the prescribed period, shall pay a surcharge of twenty-five percent (25%) of the total rent due. Failure to pay the rental fee for three (3) consecutive months shall cause automatic cancellation of the contract of lease or stall without prejudice to suing the lessee for the unpaid rents at the expense of the lessee. The stall shall be declared vacant and subject to adjudication. b) Any person occupying space in the market premises without first paying the fee imposed in this Article shall pay three (3) times as much as the regular rate for the space occupied. c) Any person occupying more space that what is duly leased him shall pay double the regular rate for such extra space and any person who fails to pay the monthly rent within the time fixed herein shall pay a penalty of twenty-five percent (25%) of the rate due. The lease contract of any person found habitually incurring the foregoing violation shall be cancelled. SECTION 5A.06. Penalty. Any violation of the provision of this Article shall be punished by a fine of not less than One Thousand Pesos (P1,000.00) but not more than Five Thousand Pesos (P5,000.00) or imprisonment of not less than one (1) month but not more than six (6) months, or both such fine and imprisonment, at the discretion of the Court. ITCcAD SECTION 5A.07. Applicability Clause. The provisions of Municipal Ordinance No. 04-2008, otherwise known as the "Revised Market Code of Baler, Aurora" and Municipal Ordinance No. 05-2001, series of 2001 which are not in conflict with, or contrary to, the provisions of this Article are hereby adopted and made an integral part of this Article. ARTICLE B Slaughter and Corral Fees SECTION 5B.01. Imposition of Fees. There shall be imposed the following: a) Permit fee to Slaughter. Before any animal is slaughtered for public consumption, a permit therefore shall be secured from the Municipal Agriculturist Officer or his duly authorized representative who will determine whether the animal or fowl is fit for human consumption thru the Municipal Treasurer upon payment of the corresponding fee, as follows: Per Head Large Cattle P60.00 Hogs 40.00 Goats/Sheep 30.00 Others 30.00 b) Slaughter fee. There shall be collected the following slaughter fee for the slaughter of animals at the municipal slaughterhouse: For public consumption, per head Large Cattle P250.00 Hogs 170.00 Goats 100.00 Corral fee, per head per day or fraction thereof: Large Cattle P45.00 Hogs 30.00 Goats/sheep 30.00 Others 30.00 c) Ante-mortem fee. There shall be collected the following ante-mortem fee before the animals were slaughtered at the municipal slaughterhouse: Per Head Large Cattle P45.00 Hogs 30.00 Goats/sheep 30.00 Others 30.00 d) Post-mortem fee. There shall be collected the following post-mortem fee for the slaughtered animals at the municipal slaughterhouse: Large Cattle P0.25/kilo Hogs 0.25/kilo Goats/sheep 0.25/kilo e) Weighing Scale Fee. There shall be collected a weighing scale fee for the use of weighing scale for live animals at the municipal slaughterhouse in the amount of Thirty Pesos (P30.00) per head. SECTION 5B.02. Prohibition. Permit to slaughter shall not be granted nor the corresponding fee collected on animals condemned by the Municipal Agriculturist Officer/Livestock Inspector. SECTION 5B.03. Time of Payment. a) Permit Fee. The fee shall be paid to the Municipal Treasurer upon application for a permit to slaughter with the Municipal Agriculturist Officer. b) Slaughter fee. These fees shall be paid to the Municipal Treasurer or his authorized representative before the slaughtered animal is removed from the public slaughterhouse. c) Corral Fee. The fee shall be paid to the Municipal Treasurer before the animal is kept in the municipal corral or any place designated as such. If the animal is kept in the corral beyond the period paid for, the fees due on the paid period shall first be paid before the same animal is released from the corral. d) Ante-mortem and Post-Mortem Fee. The fee shall be paid to the Municipal Treasurer before and after the animal was slaughtered in the slaughterhouse. SECTION 5B.04. Administrative Provisions. a) The slaughter, of any kind of animal intended for sale shall be done only in the municipal slaughterhouse designated as such by the Sangguniang Bayan. The slaughter of animals intended for home consumption may be done elsewhere, except large cattle which shall be slaughtered only in the public slaughterhouse. The animal slaughtered for home consumption shall not be sold or offered for sale. b) Before issuing the permit for the slaughter of large cattle, the Officer-in-Charge of the slaughterhouse shall require for branded cattle, the production of the certificate of ownership if the owner is the applicant, or the original certificate of ownership and certificate of transfer showing title in the name of the person applying for the permit if he is not the original owner. If the applicant is not the original owner, and there is no certificate of transfer made in his favor, one such certificate shall be issued and the corresponding fee to be collected therefore. aHECST For unbranded cattle that have not yet reached the age of branding, the Officer-in-Charge of the slaughterhouse shall require such evidence as will be satisfactory to him regarding the ownership of the animal for which permit to slaughter has been requested. For unbranded cattle of the required age, the necessary certificate of ownership and/or transfer shall first be secured, and the corresponding fees collected therefore before the slaughter permit is granted. c) Before any animal is slaughtered for public consumption, a permit therefore shall be secured from the Municipal Agriculturist Officer or his duly authorized representative, through the Municipal Treasurer. The permit shall bear the date and month of issue and the stamp of the Municipal Agriculturist Officer, as well as the page of the book in which said permit number is entered and wherein the name of the permittee and the kind and sex of the animal to be slaughtered appears. d) The owner/raiser of large cattle is also required to present documents of ownership to the Philippine National Police (PNP) Officer-in-Charge through the Municipal Treasurer Office before it will be transported to the slaughterhouse. e) The permit to slaughter as herein required shall kept by the owner to be posted in a conspicuous place in his/her stall at all times. f) The Municipal Agriculturist Office, Philippine National Police, Municipal Treasurer Office and the Slaughterhouse Master shall formulate the necessary rules, regulations and guidelines for the proper implementation of this Article. SECTION 5B.05. Penalty. Any violation of the provision of this Article shall be punished by a fine of not less than One Thousand Pesos (P1,000.00) but not more than Five Thousand Pesos (P5,000.00) or imprisonment of not less than one (1) month but not more than six (6) months, or both such fine and imprisonment, at the discretion of the Court. ARTICLE C Municipal Fish Port Fees and Charges SECTION 5C.01. Definition of Terms. When used in this Article, the term: a) Berthing Fee the amount charged to any vessel of three (3) gross tons or more that stays and/or berths in the area of jurisdiction of the port. The fee is collected from the boat owner/operator. This is on a per berth basis at a rate depending on GRT of the vessel. b) Unloading Fee The fee collected from fish producers/suppliers who unloads fish of at the Fish Port for auction or sale on a per tub, box or kilogram basis. c) Market Fee The fee collected from the fish brokers who trade fish at the market hall. d) Transshipment Fee The fee collected from the fish supplier transport fish outside the fish port and/or to the trader/viajero buying fish direct from fish producers to be transported outside the locality. This is also on a per tub, box or kilogram basis. e) Ice Conveyance Fee The fee collected from the ice supplier/dealer for the authority to sell ice inside the port, which is not produced by Philippine Fisheries Development Authority (PFDA). This is on a per block basis. f) Fuel Conveyance Fee The fee collected from the supplier for the authority to convey/sell fuel and oil inside the port. This is on a per liter basis. g) Entrance Fee The fee collected from the owner of vehicles entering and parking at the Fish Port. h) Wharfage Fee The amount charges to vessels for loading and/or unloading of cargoes other than fish at the port on a per tub, box/case, kilogram basis or percentage of declared value. i) Penalty Fee The amount charged to person who violates port rules and regulations set by PFDA on a per offense basis, and to lessee who violates provisions of the lease contract. j) Space Rentals The amount collected monthly from the port lessee who occupies space with structure at the fish port on a per square meter basis. k) Land Rental The amount collected monthly from the port lessee who occupies space without structure at the fish port on a per square meter basis. SECTION 5C.02. Imposition of Fees. There shall be collected fees from the following: Types of Fees Rate Payee Unloading P0.50 kg Fish Producers/Boat Operators Market Fee 0.50 kg Fish Brokers/Fish Buyers Transshipment Fee 0.50 kg Traders buying direct from producers & distributing outside locality Ice Conveyance Fee 1.00/block Client who sell ice inside the Port Area Fuel Conveyance 0.25/liter Client who sell fuel and oil inside the Port Area Entrance/Parking Fee 5.00/tire basis Owner overland vehicle entering & Parking at port Heavy Vehicle 5.00/tire basis -do- Jeep 5.00/tire basis -do- Tricycle 5.00/unit -do- Berthing Fee Commercial Vessel 100.00/berth basis Owner of vessels Municipal Vessel 30.00/vessel basis -do- Market Space Rental 300.00/mo. Fish Port Lessee Ice Stall Rental 300.00/mo. Fish Port Lessee Land Rental/Store Rental 200.00/mo. Fish Port Lessee Wharfage Fee Owner of vessel engaged on Rice/Copra 1.00/sack foreign or domestic trading Sweet Potato/Cassava 1.00/sack Cement 1.00/sack Softdrinks 0.25/case Beer/Hard drinks 0.25/case Scrap & Heavy Mat'ls 0.20/kg Livestock 1% of declared value Coconut/Buko 5% of the total volume Container drum 2.00/container Container 1.00/container Gasul 1.00/tank G.I. sheet corrugated 1.00/piece G.I. sheet plain 1.00/piece Plywood 1.00/piece Sugar 1.00/bag Salt 1.00/bag Assorted Commodities 1.00/bundle Other Commodities 0.50/box Water Fee 3.00/container SECTION 5C.03. Exemptions. The following are exempted from the fees imposed in this Article: EHACcT 1. Vessels owned and operated by the national, provincial, municipal and barangay government. 2. Landing crafts or boat that came from the vessels already berthed or marred. 3. Fishing boats with engines of less than ten (10) horse power if used by marginal fisherman. 4. Overland vehicle owned and operated by the national, provincial, municipal and barangay government. SECTION 5C.04. Administrative Provisions. The Port Supervisor of the Municipal Fish Port shall be the Manager of the operating unit. He oversees the proper implementation of all guidelines, rules and regulations particularly the financial and the operating system of the fish port. The PFDA shall issue the necessary rules and regulations, and guidelines for proper, effective and efficient implementation of this Article. SECTION 5C.05. Time and Manner of Payment. The fee imposed in this Article shall be paid to the Municipal Treasurer or his duly authorized representative assigned in the Municipal Fish Port. The Philippine Fish Port Development Authority shall provide the comprehensive financial and operating system for proper and effective implementation. SECTION 5C.06. Penalty. Any violations of the provisions of this Article shall be punished by a fine of not less than One Thousand Pesos (P1,000.00), but not more than Five Thousand Pesos (P5,000.00) or imprisonment of not less one (1) month but not more than six (6) months or both such fine and imprisonment at the discretion of the Court. ARTICLE D Service Charge for Garbage Collection SECTION 5D.01. Imposition of Fee. There shall be collected from every owner or operator of a business establishment located within the "area covered by the garbage collection service" an annual garbage collection fee in accordance with the following schedule: Amount of Fee per Annum a) Manufactures, Millers, Assemblers, Processors and Similar Business 1) Not more than 100 sq. m. P1,500.00 2) More than 100 sq. m. 2,000.00 b) Hotels, Apartments, Motels and Lodging Houses 1) Not more than 100 sq. m. P1,500.00 2) More than 100 sq. m. 2,000.00 c) Restaurants, Day and Night Clubs, Cafes, and Eateries 1) Not more than 50 sq. m. P1,200.00 2) More than 50 sq. m. 1,500.00 e) Hospitals, Clinics, Laboratories and similar business 1) Not more than 10 sq. m. P1,200.00 2) More than 10 sq. m. 1,500.00 f) Wholesalers and Retailers 1) Not more than 10 sq. m. P800.00 2) More than 10 sq. m. 1,000.00 g) Other Business not mentioned above 1) Not more than 10 sq. m. P800.00 2) More than 10 sq. m. 1,000.00 SECTION 5D.02. Exemption. Establishment that are disposing of their garbage or waste matters properly or maintaining an appropriate system of garbage disposal and having no garbage or waste matters to be collected shall be exempted from the provisions of this Article. SECTION 5D.03. Time of Payment. The fee imposed in this Article shall be paid to the Municipal Treasurer either monthly or annually. If the option selected is monthly it shall be paid on or before the tenth (10th) day of every month. If annually, it shall be paid in advance within the first twenty (20) days of January of every year. SECTION 5D.04. Surcharge for Late Payment. Failure to pay the fee prescribed in this Article within the time required shall subject the taxpayer to a surcharge of ten percent (10%) of the original amount of fees due, such surcharge to be paid at the same time in the manner as the fee due. SECTION 5D.05. Administrative Provisions. EacHCD a) The owner or operator of any business establishment shall provide within his premises a garbage can or a receptacle duly prescribed which shall be placed in front of the establishment before the time of the garbage collection. b) The Municipal Health Officer/Sanitary Inspector and the Municipal Environment and Natural Resources Officer shall issue the necessary rules and regulations for garbage collection and shall inspect once every month the said business establishment to find out whether garbage is properly disposed of within the premises. c) The Municipal Health Officer and the Municipal Environment and Natural Resources Officer shall issue the necessary rules and regulation for the proper implementation of this Article and shall be enforceable until modified, rescinded or revoked by the Municipal Mayor or higher authorities. SECTION 5D.06. Penalty. Any violation of the provision of this Article shall be punished by a fine of not less than One Thousand Pesos (P1,000.00) but not more than Five Thousand Pesos (P5,000.00) or imprisonment of not less than one (1) month but not more than six (6) months, or both such fine and imprisonment, at the discretion of the Court. ARTICLE E Charges for Parking SECTION 5E.01. Imposition of Fee. There shall be collected fees for the use of municipal owned parking area or designated streets for pay parking, for every four (4) hours or fraction thereof: Parking Fee a) Passenger buses/cargo trucks P30.00 b) Jeepney/mini buses/AUV/Vans 25.00 c) Tricycles 10.00 d) Other vehicles/private cars 20.00 SECTION 5E.02. Time of Payment. The fee imposed herein shall be paid to the Municipal Treasurer or to his authorized representative upon parking thereon. SECTION 5E.03. Surcharge for Late Payment. Failure to pay the fee prescribed in this Article within the time required shall subject the taxpayer to a surcharge of ten percent (10%) of the original amount due, such surcharge to be paid at the same time and in the same manner as the fee due. SECTION 5E.04. Penalty. Any violation of the provision of this Article shall be punished by a fine of not less than One Thousand Pesos (P1,000.00) but not more than Five Thousand Pesos (P5,000.00) or imprisonment of not less than One (1) month but not more than Six (6) months, or both such fine and imprisonment, at the discretion of the Court. ARTICLE F Municipal Bus and Jeepney/Van Terminal Fees and Charges SECTION 5F.01. Definition of Terms. When used in this Article, the term: a) Space Rental the amount collected monthly from the lessee who occupies the berthing space near the passengers sheltered waiting area of the terminal on a monthly basis. b) Land Rental the amount collected monthly from the lessee who occupies space on the vacant portion of the terminal on a per square meter basis. c) Amenities this include the provided facilities for passenger convenience such as restaurants, snacks bars, store, comfort rooms, and sleeping area for passengers staying and for operators/drivers waiting for their trip. This also include bays for lubrication, tire change other minor repairs and maintenance job. d) Berthing Fee the amount charged to bus and jeepney/van operator that berths on the open space in the terminal premises, which is on a per arrival basis. SECTION 5F.02. Imposition of Fees. There shall be collected fees, rentals, and charges from the following: Rate Payee a) Space Rental P2,000.00/monthly Bus/jeepney/van operators b) Land Rental P30.00/sq. meter/ Bus/jeepney/van operators, per month owner of amenities c) Berthing Fee 1) Buses P70.00/per arrival Bus operators 2) Jeepneys/van P35.00/per arrival Jeepney/van operators SECTION 5F.03. Time and Manner of Payment. The berthing fee imposed herein shall be paid to the Municipal Treasurer or his duly authorized representative assigned to the bus and jeepney/van terminal upon berthing or parking thereon. The rental fee shall be paid to the Municipal Treasurer by the lessee on a monthly basis within the first five (5) days of every month. SECTION 5F.04. Surcharge for Late Payment. In case of failure to pay the monthly rental prescribed within the time allowed for payment, a surcharge of twenty-five percent (25%) shall be collected on the original amount due. Failure to pay the rental for three (3) consecutive months shall cause automatic cancellation of the lease. SECTION 5F.05. Administrative Provisions. a) Rented space shall be exclusively for the use of the lessee. No vehicles shall be allowed to berth on the rented space within the bus/jeepney/van terminal. b) The space and land occupants shall be exempted from paying of berthing fee herein imposed. cIECaS c) The Market Supervisor of the Public Market shall be in-charge of the day-to-day management and operation of the bus/jeepney/van terminal He shall be responsible for the implementation of all policies, rules and regulations pertaining to its operation. SECTION 5F.06. Penalty. Any violations of the provisions of this Article shall be punished by a fine of not less than One Thousand Pesos (P1,000.00) but not more than Five Thousand Pesos (P5,000.00) or imprisonment of not less than one (1) month but not more than six (6) months or both such fine and imprisonment at the discretion of the Court. ARTICLE G Rental of Municipal Cemetery Lots SECTION 5G.01. Imposition of Fees. There shall be collected the following rental fees for the lease of Municipal Cemetery lots for a period of ten (10) years: 1] For built-in niches Bottom niche P1,600.00 Upper Niche 1,500.00 2] Rental of burial lot consisting of the following: 6 sq. m. (2.0 m x 3.0 m) P2,000/annually Renewal every five (5) years 6 sq. m. P10,000/5 years SECTION 5G.02. Time of Payment. The fee shall be paid to the Municipal Treasurer upon application for a burial permit prior to the construction thereon of any structure whether permanent or temporary, or to the interment of the deceased. Thereafter, the fee shall be paid within twenty (20) days before the expiration of the lease period. SECTION 5G.03. Exemption. The fee imposed herein shall not be collected in a pauper's burial, upon recommendation of the Municipal Mayor. SECTION 5G.04. Surcharge for Late Payments. Failure to pay the fee prescribed in this Article within the time required shall subject the taxpayer to a surcharge of ten (10%) percent of the original amount of fee due, such surcharge to be paid at the time and in the same manner as the fee due. SECTION 5G.05. Interest for Late Payment. In addition to the surcharge imposed herein, an interest of five percent (5%) per annum shall be imposed from the due date until the fee is fully paid. Where an extension of time for the payment of the fee has been granted and the amount is not paid in full prior to the expiration of the extension, the interest above-mentioned shall be collected on the unpaid amount from the date it becomes originally due until fully paid. SECTION 5G.06. Administrative Provisions. a) Any construction of whatever kind or nature in the public cemetery, whether for temporary or perpetual use shall only be allowed upon issuance of the corresponding permit by the Municipal Mayor, upon recommendation of the Municipal Health Officer. b) A standard cemetery lot shall be three (3) meters long and one (1) meter wide or three (3) square meters. c) Except in cases allowed under existing laws and regulations, no person may be buried or interred, permanently or temporarily, other than in properly designated cemeteries or burial grounds. d) In addition to the burial permit, a certificate of death issued by the attending physician or Municipal Health Officer shall be required. e) In case a lessee intends to renew the lease after its termination, he must inform the Municipal Treasurer within thirty (30) days before the expiry date of the lease, and shall pay the corresponding rental fees therefore. f) It shall be the duty of the Municipal Treasurer to prepare and submit to the Municipal Mayor a list of the leases that are to expire five (5) days prior to the expiration date. The Municipal Treasurer shall send a reminder to the lessee of the expiration of his lease, two (2) weeks prior to the expiration date of the lease. g) The Municipal Treasurer shall keep a register of leases of cemetery lots together with such additional information as maybe required by the Sangguniang Bayan. SECTION 5G.07. Penalty. Any violation of the provisions of this Article shall be punished by a fine of not less than One Thousand Pesos (P1,000.00) but not more than Five Thousand Pesos (P5,000.00) or imprisonment of not less than one (1) month but not more than six (6) months, or both such fine and imprisonment, at the discretion of the Court. ARTICLE H Towing Fee SECTION 5H.01. Imposition of Fee. There shall be collected a towing fee of Five Hundred Pesos (P500.00) for the first four (4) kilometers and Two Hundred Pesos (P200.00) for every kilometer thereafter for every motor vehicle that breaks down, or is involved in a traffic accident, within this Municipality, if it is towed through the initiative of the Municipal government. SECTION 5H.02. Time of Payment. The towing fee shall be paid to the Municipal Treasurer before the impounded vehicle is released to its owner. SECTION 5H.03. Administrative Provisions. The owner or operator of any motor vehicle that breaks down on any street within this municipality shall immediately take it away so that it may not cause any public nuisance or traffic hazard. In case it is involved in a traffic accident, the owner or operator shall only take it away after a police officer has conducted the necessary investigation or when the police officer conducting the investigation has given his permission to the owner or operator of said vehicle to take it away. If the owner or operator refuses or fails to take it away within a certain period of time given to him, the PNP through its authorized representative shall abate the same by towing it to the Police Headquarters and its owner or operators shall pay the corresponding towing fee prescribed herein. SECTION 5H.04. Penalty. Any violation of the provisions of this Article shall be punished by a fine of not less than One Thousand Pesos (P1,000.00) but not more than Five Thousand Pesos (P5,000.00) or imprisonment of not less than one (1) month but not more than six (6) months, or both such fine and imprisonment, at the discretion of the Court. ARTICLE I Rental Fee for the Use of the Municipal Water as Log Pond or for Purposes Other Than Fish Culture or Fishing Activities SECTION 5I.01. Imposition of Fee. There is hereby imposed an annual rental fee for the use of municipal waters as log pond or for other purposes other than fish culture or fishing activities at the rate of Fifty Pesos (P50.00) per square meter of water space occupied. SECTION 5I.02. Time of Payment. The rental fee shall be paid by the lessee, in full within the first twenty (20) days of January or in quarterly installments within the first twenty (20) days of each calendar quarter. For a lease acquired after January 20, the rental fee equivalent to one quarter shall be due for the current year when the lease is approved. The rental due in the succeeding quarter or quarters in cases when the lease is approved before the last quarter of the year, shall be paid within the first twenty days of each subsequent calendar quarter or quarters. SECTION 5I.03. Surcharge for Late Payment. In case of failure to pay the rental fee within the time allowed for payment, a surcharge of twenty-five percent (25%) shall be collected on the original amount due. SECTION 5I.04. Sharing of Proceeds. Sixty percent (60%) of the proceeds of the rental shall accrue to the general fund of the municipality and forty percent (40%) to the general fund of the barangay where the log pond or leased area of the municipal water is located. If the log pond is located in two or more barangays, the forty percent (40%) shall be divided equally among them. cDCSET SECTION 5I.05. Administrative Provisions. a) Duration of Lease. The grant of lease or the use of municipal waters as log pond or for any other purposes shall be for a period of five (5) years. The lessee shall in no case sublease any portion of the leased area. b) Application to Use Municipal Waters. Before the use of municipal waters as log pond or for purposes other than fish culture or fishing activities, the applicant shall first file an application to rent such municipal waters with the Municipal Mayor who shall approve the same after the rentals due have been determined by the Municipal Treasurer or his duly authorized representative and paid in accordance with the provisions of this Article. SECTION 5I.06. Penalty. Any violation of the provisions of this Article shall be punished by a fine of not less than One Thousand Pesos (P1,000.00) but not more than Five Thousand Pesos (P5,000.00) or imprisonment of not less than one (1) month but not more than six (6) months, or both such fine and imprisonment, at the discretion of the Court. ARTICLE J Berthing Charges on Vessels SECTION 5J.01. Definitions. When used in this Article, the term: a) Berthing charges or fee is the amount of fee assessed against the operator of a vessel 1) For mooring or berthing at the municipal pier or wharf; 2) For mooring within any slip, channel, harbor, river or canal under the jurisdiction of this municipality; and 3) For mooring or making fast to a vessel already berthed or moored. b) Vessels include ships, yachts, boats and other watercrafts used or capable of being used as a means of transportation on water. SECTION 5J.02. Imposition of Fees. There shall be collected from the operator of a vessel berthing in the municipal owned and operated pier or wharf the following berthing charges or fees: Amount of Fees 1. On on-motorized boats or watercrafts Exempt 2. On motorized boats or motorboats of: a) Less than three (3) tons gross weights P25.00 per day or fraction thereof b) Three (3) tons or more, per day or 35.00 fraction thereof 3. On ferry boats a) if the vessels berths or moors for more 45.00 than once in a day: b) if the vessel berths or moor only once 70.00 in a day per day fraction thereof 4. On yacht: For the first three (3) days, or fraction thereof 150.00 Per day, or fraction thereof, in excess of three days 200.00 SECTION 5J.03. Exemptions. The following are exempted from the provisions of this Article: 1. Vessels owned and operated by the national, provincial, municipal and barangay government. 2. Landing crafts or boats that came from the vessels already berthed or moored. 3. Fishing boats with engines of less than ten (10) horse power if used by marginal fishermen. SECTION 5J.04. Administrative Provisions. The Officer-in-Charge of the municipal pier or wharf or his authorized representative shall monitor the arrivals or berthing of vessels in the pier/wharf or the municipality's harbor and submit his report thereon to the chief, Business Permits, Licensing and Inspection Division, Office of the Municipal Mayor, copy furnished the Municipal Treasurer. No vessels already berthed or moored in the municipal pier/wharf or its harbor shall be allowed to leave without first paying the fees imposed herein or proper clearance from the authorities concerned. The Chief of the Business Permits, Licensing and Inspection Division, Office of the Mayor shall issue the necessary rules and regulations for the proper, effective and efficient implementation of this Article. SECTION 5J.05. Time and Manner of Payment. The fee imposed in this Article shall be paid to the Municipal Treasurer or his duly authorized representative upon berthing or mooring in the municipal-owned pier or wharf; upon mooring or making fast vessel already berthed or moored; or for mooring within any slip, channel, river, harbor or canal under the jurisdiction of this municipality. IAcDET SECTION 5J.06. Surcharge for Late Payment. Failure to pay the fee prescribed in this Article within the time required shall subject the taxpayer to a surcharge of twenty five percent (25%) of the original amount of fees due, such surcharge to be paid at the same time and in the same manner as the original fee due. SECTION 5J.07. Penalty. Any violation of the provisions of this Article shall be punished by a fine of not less than One Thousand Pesos (P1,000.00) but not more than Five Thousand Pesos (P5,000.00) or imprisonment of not less than one (1) month but not more than six (6) months, or both such fine and imprisonment, at the discretion of the Court. ARTICLE K Fishery Rentals, Fees and Charges SECTION 5K.01. Definitions. When used in this Article: a) Municipal Waters include not only streams, lakes and tidal waters within this municipality, not being the subject of private ownership, and not comprised within national parks, public forests, timber lands, forest reserves, or fishery reserves, but also marine waters included between two (2) lines drawn perpendicularly to the general coastline from points where the boundary lines of the municipality touch the sea at low tide and a third line parallel with the general coastline and fifteen (15) kilometers from it. b) Vessels include every sort of boat, watercraft, or other artificial contrivance used, or capable of being used as a means of transportation on water. c) Marginal Fisherman refers to an individual engaged in subsistence fishing which shall be limited to the sale, barter or exchange of marine products produced by himself and his immediate family, and whose annual net income from fishing does not exceed Fifty Thousand Pesos (P50,000.00) or the poverty line established by NEDA for the particular region or locality whichever is higher. SECTION 5K.02. Fishery Rentals, Fees and Charges. This municipality shall have the exclusive authority to grant the following fishery privileges within its municipal waters and impose rentals, fees, or charges therefrom: a) To erect fish corrals, oyster, mussel, or other aquatic beds or bangus fry areas. b) To gather, take or catch bangus fry, prawn fry or kawag-kawag or fry of other species and fish from municipal waters by nets, traps or other fishing gears. However, marginal fishermen shall be exempt from any rentals, charge or any other imposition whatsoever. SECTION 5K.03. License or Permit Granting Fishery Rights or Privileges. It shall be unlawful for any person, cooperative, partnership, association or corporation to take or catch fish or other aquatic products by means of nets, traps, or other fishing gears in the municipal waters of this municipality or by means of fishing boats or vessels three tons gross or less, unless provided with the necessary license or permit issued for the purpose by the Municipal Mayor. It shall be likewise illegal for any reason, cooperative, partnership, association or corporation to operate fish corrals or oyster culture beds, or take or catch "bangus" fry or other species for propagation within the jurisdiction of this municipality without first securing a permit from the Municipal Mayor. SECTION 5K.04. Persons Eligible for Fishing or Fishery Privileges. The following are eligible for fishing or fishery privileges. (a) Citizens of the Philippines (b) Cooperatives, partnerships, association or corporations duly registered or incorporated under the laws of the Philippines, and at least sixty percent (60%) of whose capital stock belong wholly to citizens of the Philippines. It shall be unlawful for persons, cooperatives, partnerships, association or corporations not qualified by law and this Ordinance, to engage personally or through other person, in fishing or catching or collecting aquatic resources in the municipal waters of this municipality without first securing the corresponding fishery rights or privileges mentioned in this Article. SECTION 5K.05. Zonification of the Municipal Water. The municipal water of Baler, Aurora is hereby zonified as follows: Zone 1. From Dipaculao Boundary (Brgy. Reserva to Pulok Brgy. Buhangin) Zone 2. From Pulok Barangay Buhangin to Tibag Barangay Sabang. Zone 3. From Tibag Barangay Sabang to Sitio Cemento (Port) Barangay Zabali Zone 4. From Cemento Port to San Luis boundary. Zone 5. From Tibag Barangay Sabang to "Control" Barangay Zabali. Zone 6. From Libuk Reserva to Aguang River. SECTION 5K.06. Government "Bangus" Fry Reservation. In the zoning and classification of municipal water for purposes of awarding, through public bidding, areas for the construction or operations of fish corrals, oyster culture beds or the gathering of fry, this municipality hereby sets aside not more than one-fifth (1/5) of the area earmarked under Zone 4 mentioned above as "government bangus fry reservation" as may be designated by the Bureau of Fisheries and Aquatic Resources. SECTION 5K.07. Grant of Fishery Rights by Public Auction. Exclusive fishery rights to erect fish corrals, operate fishpond or oyster and mussels of aquatic beds, or "bangus" fry areas and to take or catch "bangus fry" or kawag-kawag, or fry of other species of fish for propagation shall be awarded to the highest bidder in public auction to be conducted by a committee upon authorization of the Sangguniang Bayan, hereinafter designated. a) Public Auction Committee. There is hereby created a committee to conduct the public auction, to be constituted as follows: 1. The Mayor or his duly authorized representative as Chairman; 2. Two (2) representatives from the Sangguniang Bayan as may be designated by the said body; 3. The Municipal Treasurer or his duly authorized representative; 4. The president of the fishermen's association if any, as members. b) Conduct of Public Auction. The Committee shall advertise the call for sealed bids for the leasing of a zone or zones of municipal water, to be designated by the Sangguniang Bayan in public auction for two (2) consecutive weeks in the bulletin board of the Municipal Hall. If no bids are received within two (2) weeks, such notice shall be posted for another two (2) weeks. If after said two (2) notices for the grant of exclusive fishery rights through public auction, there are no interested bidders, the committee shall grant the rights within a definite area or portion of the municipal waters to any interested individual, upon payment of the license fee fixed in this Article. The notice advertising the call for bids shall indicate the date and time when such bids shall be filed with the Office of the Municipal Mayor. An application to participate in the public bidding shall be submitted sealed to the Office of the Municipal Mayor in a form prescribed therefore. Upon submitting a sealed bid, the applicant shall accompany such bid, with a deposit of One Thousand Pesos (P1,000.00) which amount shall be deducted from the first rental of the person concerned should the bid be awarded to him. The deposits of the unsuccessful bidders shall be returned upon the execution of the lease contract by the successful bidder. At the time and place designated in the notice, the Committee sitting en banc shall open all bids and award the lease to the qualified bidder offering the highest bid. The lease contract shall be executed within ten (10) days after the award is made by the Committee and if the bidder refuses to accept, or fails or neglects to execute the lease within such time, his deposit shall be forfeited in favor of the municipal government. In such case, another bidding shall be held in the manner provided above. SECTION 5K.08. Duration of Lease. The grant of lease of fishery rights through public auction shall be for a period of five (5) years. SECTION 5K.09. Imposition of Fees. In case there are no successful bidders in the public auction as prescribed under this Article, the grant of exclusive fishery rights shall be made upon payment of the following fees: CIETDc (1) Fish corrals erected in the sea: Annual Fee Less than 3 meters deep P40.00 3 meters deep or more but less than 5 meter deep 70.00 5 meters deep or more but less than 8 meters deep 250.00 8 meters deep or more but less than 10 meters deep 450.00 10 meters deep or more but less than 15 meters deep 550.00 15 meters deep or more 850.00 (2) Operation of oyster culture beds: Per hectare P200.00 (3) Catching "bangus" fry or "Kawag-kawag": Less than 1,000 square meters P550.00 1,000 sq.m. or more but less than 2,000 sq.m. 880.00 2,000 sq.m. or more but less than 4,000 sq.m. 1,650.00 4,000 sq.m. or more but less than 6,000 sq.m. 2,400.00 6,000 sq.m. or more but less than 8,000 sq.m. 3,300.00 8,000 sq.m. or more 4,400.00 (4) Fish Corrals in inland fresh water: With an area of less than 500 sq.m. 2,200.00 With an area of 500 sq.m. or more 4,400.00 But less than 1,000 sq.m. With an area of 1,000 sq.m. or more 8,800.00 But less than 5,000 sq.m. With an area of 5,000 sq.m. or more 13,000.00 But less than 10,000 sq.m. With an area of more than 10,000 sq.m. 16,000.00 (5) General schedule of License Fee Fisherman Using Nets: a. Dala P60.00 b. Panti 1 meter or more but less than 13 meters 70.00 13 meters or more but less than 50 meters 90.00 50 meters or more 160.00 c. Talakutok 150.00 d. Bubu: Small 60.00 Big 100.00 e. Salambao 200.00 f. Pukot 250.00 Fisherman Using Traps a. Bintol 60.00 b. Bobo (Small) 60.00 c. Bob (Big) 60.00 d. Kulong (Sagkad) 60.00 Fisherman using Hook or Line a. Without light 60.00 b. With torch used in Fishing 60.00 c. With Petromax used in Fishing 60.00 Fisherman Using Other Fishing Gear a. Bocatot 220.00 b. Sahid 60.00 c. Palukso 60.00 SECTION 5K.10. Exemptions. No other fees shall be collected from fisherman duly licensed by other municipality unless the license fee paid by them in that municipality are less than those prescribed above, in which case the difference between the two annual fees maybe collected. The fishing boats of more than three (3) tons gross and fishermen licensed by the National Government shall also not be subject to the requirements of this Article, especially the payment of municipal license tax, registration fee or other charge. SECTION 5K.11. Privilege of Residents to Take Fish in Municipal Waters. Any person who is not a grantee of a license or privilege to fish under any of the provisions of this Article, is hereby allowed to fish for domestic use in every municipal water, for as long as no communal fishery therein has been established and such fishing shall not take place within two hundred (200) meters from a fish corral licensed by this municipality; and that such fish caught under this privilege shall not be sold. Furthermore, no rental fee, charge, or any other imposition whatsoever shall be collected from marginal fishermen. SECTION 5K.12. Time and Manner of Payment. a) The annual rental fee for the lease shall be paid in advance. For the initial year of the lease, the rental fee shall be paid at the time when all the necessary documents granting the lease are executed, and the subsequent installments shall be paid within the first twenty (20) days after the anniversary date of the grant of such lease. The deposit made by the successful bidder accompanying the sealed bid shall be applied against the rental due to him. b) The license fee for the grant of exclusive fishery rights in the municipal waters for at least the corresponding current quarter shall be paid in advance. c) The license fee for the privilege to catch fish from municipal waters with nets, traps, and other fishing gears and the operation of fishing vessels shall be paid upon application for a license and within the first twenty (20) days of January of every year for subsequent renewal thereof. SECTION 5K.13. Administrative Provisions. a) No fish corral or "baklad" shall be constructed within two hundred (200) meters of another fish corral in marine fisheries or one hundred (100) in fresh water fisheries, unless they belong to the same license/grantee, but in no case shall the distance be less than sixty (60) meters apart, except in water less than two (2) meters deep at low tide. b) Fish corrals shall be entirely open during closed season period or period established by the authorities concerned for the free passage of fishes to enable a considerable number to reach the spawning grounds. c) Nothing in the license shall be construed as permitting the lessee or licensee, grantee or permittee, to undertake any construction which will obstruct the free navigation, in any stream or lake flowing through or adjoining the fish corral, or impede the flow and ebb of the tide to and from the area wherein the lessee or licensee, grantee or permittee, is granted a fishery privilege. HSCcTD d) The licensee agrees unconditionally to comply with all the laws, decrees, orders, rules and regulations governing fishing that are now hereafter be enforced. e) The licensee assumes responsibility for any and all the act of his agents and employees of the contractors connected with his fishing operation. f) Failure to pay the rental or license fee or file a bond when due as prescribed in this Article shall be sufficient ground for the automatic cancellation of the said fishing rights. SECTION 5K.14. Applicability Clause. All existing laws, rules and regulations governing municipal waters and municipal fisheries specifically the provisions of Municipal Ordinance No. 010, series of 2004 are hereby adopted as part of this Article and other matters not specifically mentioned in this Article shall be governed by the pertinent provisions of R.A. 7160; and P.D. 704, as amended, and their implementing rules and regulations. SECTION 5K.15. Penalty. Any violation of the provisions of this Article shall be punished by a fine of not less than One Thousand Pesos (P1,000.00) but not more than Five Thousand Pesos (P5,000.00) or imprisonment of not less than one (1) month but not more than six (6) months, or both such fine and imprisonment, at the discretion of the Court. ARTICLE L Rentals of Personal and Real Properties Owned by the Municipality SECTION 5L.01. Imposition of Fees. The following rates of rental fees for the use of real and personal properties of this municipality shall be collected: Rate of Rental/Monthly Land Only (per sq.m.) (a) Located in commercial/industrial area 30.00/sq.m./mo. (b) Located in residential area 25.00/sq.m./mo. (c) Others 15.00/sq.m./mo. Building (per sq.m. of floor area) (a) Located in commercial/industrial area 35.00/sq.m./mo. (b) Located in residential area 30.00/sq.m./mo. (c) Others 20.00/sq.m./mo. SECTION 5L.02. Time of Payment. The fees imposed herein shall be paid to the Municipal Treasurer or his duly authorized representative on a monthly basis payable within the first five (5) days of the month. SECTION 5L.03. Surcharge for Late Payment. In case of failure to pay the rental within the time allowed for payment, a surcharge of twenty-five percent (25%) shall be collected on the original amount due. ARTICLE M Charges for the Use of Baler Sports Complex (Juan C. Angara Memorial Hall) SECTION 5M.01. Imposition of Fees. The following rates of charges shall be imposed to all interested parties who would like to avail of the services of or use of the facilities of Baler Sports Complex: Day Time Night Time 1. Individual entrance fee for use of 20.00/hour 30.00/hour basketball court, gym, stage and balcony, etc. 2. Group activity, meeting, seminar, 300.00/hour 400.00/hour conference, convention, social gatherings and graduation rites, etc. 4. Profit oriented shows or activities 10% of the gross entrance fee/ with entrance fee, sports competitions, gross ticket sales beauty pageants, concerts, operas, dramas, recitals, dance shows, etc. SECTION 5M.02. Time and Manner of Payment. The fee imposed herein shall be paid to the Municipal Treasurer upon filing of the request to the Office of Municipal Mayor. Applicant who does not conform to the charges prescribed in this Article shall be denied for the request to use the Baler Sports Complex. SECTION 5M.03. Penalty. Any violation of the provisions of this Article shall be punished by a fine of not less than One Thousand Pesos (P1,000.00) but not more than Five Thousand Pesos (P5,000.00) or imprisonment of not less than one (1) month, but not more than six (6) months, or both such fine and imprisonment, at the discretion of the Court. ARTICLE N Charges for the Conduct of Baratillos SECTION 5N.01. Definition. When used in this Article, the terms: a) Baratillo refers to any temporary lotted space or booth where merchandise is sold or offered for sale usually by transient vendors for a limited period of time during fiesta celebration. b) Market Premises refers to any space in the market compound, part of the market lot consisting of bare ground not covered by market building. SECTION 5N.02. Imposition of Fee. There shall be collected a temporary stall fee or rental fee from operators of baratillo in this municipality with the following rates: a) Corner stall/Ordinary stall P135.00/sq. meter cSTHAC Provided, however, that the area of each stall shall not be more than twelve (12) square meters. SECTION 5N.03. Time and Manner of Payment. The temporary stall fee or rental fee shall be paid to the Municipal Treasurer or his duly authorized representative before the occupancy of the said stall or booth designated for baratillo. SECTION 5N.04. Allocation of Proceeds. The proceeds of the fees collected from baratillo operation shall accrue to the General Fund of the Municipality, in the following distributions: a) Ninety percent (90%) shall accrue to the general fund of this municipality. b) Ten percent (10%) shall accrue to Sports Development Fund. SECTION 5N.05. Administrative Provisions. a) No person, natural or juridical, shall operate baratillo in any place in this municipality except in places duly designated by the Municipal Mayor. b) Baratillos are hereby allowed to operate only from August 1 to 31 of every year. SECTION 5N.06. Penalty. Any violation of the provisions of this Article shall be punished by a fine of P2,500.00 for every offense. ARTICLE O Charges for the Use of Farm Level Grain Center and its Facilities SECTION 5O.01. Definition of Terms. When used in this Article, the terms: a) Milling Fee refers to the amount of fee charged to every customer after milling their palay or corn on a per cavan basis or fraction thereof where one (1) cavan is equivalent to fifty (50) kilos. b) Storage Fee refers to the amount of fee collected from every customers for storing their rice, palay, corn and other agricultural commodities in the warehouse for safekeeping on a per cavan/per day basis where one (1) cavan is equivalent to 50 fifty (50) kilos. c) Solar Drying Fee refers to the amount of fee imposed to users of solar dryer who brought their agricultural commodities to the Farm Level Grain Center for drying purposes. This is on a per cavan/per day basis where one (1) cavan is equivalent to fifty (50) kilos. d) Agricultural commodities shall include rice, palay, corn and other agricultural products whether in their original form or not. e) Commercial dealer shall include the authorized distributor or dealer of rice, corn and other agricultural commodities with valid Mayor's permit and license to operate such kind of business. f) National Food Authority a government instrumentality whose primary purpose is to buy, stockpile and distribute palay and rice to the locality at reasonable price. SECTION 5O.02. Imposition of Fees. There shall be collected fees from the owner of agricultural commodities or from his authorized representative who utilizes the service facilities of the Farm Level Grain Center based on the following rates: Amount of Fees a) For Regular Commercial Dealer Milling Fee P95.00 per cavan or fraction thereof Storage Fee P45.00/sq.m./month Solar Drying Fee P2.50 per cavan b) For National Food Authority Milling Fee P85.00 per cavan or fraction thereof Storage Fee P45.00/sq.m./month Solar Drying Fee P2.50 per cavan c) For Farmers Milling Fee P90.00 per cavan or fraction thereof Storage Fee P45.00/sq.m./month Solar Drying Fee P2.50 per cavan SECTION 5O.03. Exemption. Owner of agricultural commodities such as palay and corn who have been utilized the milling facility of the Farm Level Grain Center shall be exempted from payment of the storage fee and drying fee and allowed to store their agricultural commodities for a period of not exceeding thirty (30) days. In case the storage of agricultural commodities exceeds the thirty days period, the owner shall pay the corresponding storage fee herein imposed corresponding to the excess of the thirty (30) days period. SECTION 5O.04. Time and Manner of Payment. a) Milling Fee The fee imposed herein shall be paid to the Municipal Treasurer or his duly authorized representative assigned to the Farm Level Grain Center after the services have been rendered. b) Storage Fee The fee shall be paid to the Municipal Treasurer or his duly authorized representative assigned to the Farm Level Grain Center before the agricultural commodities are kept in the warehouse. If the agricultural commodities are kept in the warehouse beyond the period paid for, the fee due in excess of the paid period shall be settled by the owner or his authorized representative before the same shall be allowed to release from the warehouse. AcSCaI c) Solar Drying Fee The fee shall be paid to the Municipal Treasurer or his duly authorized representative assigned to the Farm Level Grain Center before the agricultural commodities are allowed to use the solar drying facilities. d) The Municipal Agricultural Officer or his duly authorized representative assigned to the FLGC shall issue the corresponding ticket stubs for milling, solar drying, and storage keeping to the client or owner of the agricultural commodities, indicating therein the name of the client and the total amount due to be paid. e) The ticket stubs shall be the basis of the Municipal Treasurer or his duly authorized representative in the issuance of official receipt as evidence of payment prior to the release of the agricultural commodities from the warehouse. f) Release of any agricultural commodities at the custody of the Farm Level Grain Warehouse shall in no case be allowed unless all the amount due pertaining to the use of its facilities are settled or paid by the owner or his authorized representative. SECTION 5O.05. Surcharge for Late Payment. Failure to pay the fee imposed in this Ordinance on time shall be subject to a surcharge of ten (10%) percent of the original amount of fees due, such surcharge to be paid at the same time and in the same manner the obligation is to be settled. SECTION 5O.06. Penalty. Any violation of the provisions of this Article shall be punished by a fine of not less than One Thousand Pesos (P1,000.00) but not more than Five Thousand Pesos (P5,000.00) or imprisonment of not less than one (1) month but not more than six (6) months or both, such fine and imprisonment at the discretion of the Court. ARTICLE P Fees and Charges on the Use of Bagsakan Center and its Facilities SECTION 5P.01. Definition of Terms. When used is this Article, the terms: a) Bagsakan Center shall mean an open building within the vicinity of Baler Public Market where the agricultural and fishery food products and other goods from producers and suppliers sold on wholesale basis. b) Bagsakan Center delivery truck/van shall mean the vehicle of Bagsakan Center intended for hauling and trading of agro-fishery products. c) Bagsakan rental fee shall mean a fee imposed or collected from the occupants for the use of space or stalls in Bagsakan Center on a per square meter basis. d) Bagsakan stalls/booths shall mean a space assign by the Bagsakan Center Manager to producers/suppliers or wholesalers to sell his commodities in Bagsakan Center. e) Cold storage facility shall mean the auxiliary facility provided by the Bagsakan Center to be used as storage place of perishable agricultural and fishery food products to avoid from spoilage. f) Cold storage fee shall refer to charges imposed or collected from the users of cold storage facility in Bagsakan Center. g) Consumer shall mean a person who buys goods intended for his own consumption. It also means the buying public. h) Lessee shall refers to a natural person, having in his/her possession a duly executed contract of lease for a specified rental for the use of space or stalls in Bagsakan Center granted in his/her favor by the Municipality of Baler. i) Bagsakan Center entrance fee shall mean regulatory fee imposed or collected from the producers/farmers and suppliers who bring their goods to Bagsakan Center intended for wholesale basis. j) Public market shall mean a place, building or structure owned and operated by the Municipality of Baler, designated for the purpose of providing space and/or stalls where goods of any kind and services may be sold or offered. k) Retail sale shall mean the selling of goods and commodities in small quantities directly to the end users or consumers for consumption. l) Trucking fee shall mean a hauling fee or delivery fee imposed or collected from the producers/suppliers who avail of the use of the Bagsakan Center delivery truck. m) Wholesale the selling of goods and commodities in large quantities to the traders with the intention to sells to the end users. SECTION 5P.02. Imposition of Fees and Charges. There shall be collected the following fees and charges on the operation and use of Bagsakan Center and its facilities by the producers/farmers, suppliers, traders, and wholesalers of agri-fishery food products and other agricultural products/goods as follows: SCEHaD 1) Bagsakan Entrance Fee Fish and Other Marine Products a) Fresh fish and other marine products First class P1.00 per kilogram Second class 0.50 per kilogram b) Shellfish 0.50 per kilogram c) Prawns, shrimps, crabs and similar species 0.10 per kilogram d) Smoked fish 0.50 per crate e) Dried fish Daing/tuyo (dried and salted fish) 0.50 per crate Alamang/bagoong (isda) 0.50 per balde/bayong Fruits (High Value/Imported Fruits) a) Grapes (Ubas) 5.00 per box b) Orange/Ponkan/Apple 3.00 per box c) Lanzones 5.00 per crate/tiklis d) Rambutan 5.00 per kaing (big) e) Mango 3.00 per kaing (small) f) Pineapple/Watermelon/Melon 0.25 per piece g) Citrus 5.00 per sack Other Fruits a) Banana 1.00 per hundred b) Indian Mango 3.00 per kaing c) Avocado/Santol 2.00 per box/bag/crate/sack d) Kalamansi 2.00 per buriki e) Coconut/Buko 0.25 per piece f) Other fruits 2.00 per crate Vegetables a) Kamoteng Baging/Kahoy/Corn (Fresh) 3.00 per sack b) Ube/Tugue/Ginger 5.00 per sack c) Garlic/Peanut 7.00 per buriki/sack d) Mongo 2.00 per bag e) Squash 0.25 per piece (big) 0.10 per piece (small) f) Tomato/Cucumber 1.00 per crate/kaing g) Ampalaya/Eggplant/Baguio beans/ 1.00 per bundle Bell Pepper/Brocolli/Carrots/Cauliflower/ Labanos/Lettuce/Mustasa/Pechay/Okra/ Sweet Potato/Patola/Cabbage/Sayote/ Green Pepper/String beans/and Others h) Coffee/Soybeans and the like 2.00 per sack Meat and Poultry Products a) Pork/Beef/Dressed Chicken, and other 1.00 per kg. poultry meat products b) Live chicken/duck/goose/turkey and other 1.00 per head c) Eggs of chicken duck 0.25 per tray 2) Bagsakan Space Rental Fee P5.00/sq. meter per day 3) Kolong-kolong (hog carrier) Fee a) From Baler slaughterhouse to Public Market and vice-versa P30.00 per carcass b) From Bagsakan center to nearby barangays and municipalities and vice-versa P150.00 per live animal The herein imposition shall not cover the actual consumption of gasoline which is for the account of the lessee. 4) Livestock Weighing Scale Fee P30.00/head 5) Trucking Fee (From point of origin to P4,000.00 destination and vice-versa) The herein imposition shall not cover the actual consumption of diesel, driver/helper which is for the account of the lessee. SECTION 5P.03. Time and Manner of Payment. The personnel of the Municipal Treasurer Office assigned in Bagsakan Center shall take charge in the collection of fees and charges imposed as provided in this Article. a) Payment of the entrance fee shall be made to the Municipal Treasurer or his duly authorized representative assigned in Bagsakan Center before the producers/farmers and suppliers can sell or offer to sell his/her commodities within the Bagsakan Center. A cash ticket shall be issued to the producers/farmers and suppliers corresponding to the amount of payment and shall be torn in half, one half to be given to the producers/farmers and suppliers and the other half to be retained by the collector who shall remit the same to the Municipal Treasurer together with the payment on daily basis. b) The lessee shall pay the Bagsakan rental fee to the Municipal Treasurer or his duly authorized representative assigned in Bagsakan Center within the day of actual unloading of goods and commodities of producers/farmers and suppliers. c) Payment for trucking fee shall be paid to the Municipal Treasurer or his duly authorized representative assigned in Bagsakan Center immediately after the use of the truck or unloading of the goods and commodities have been completed. d) Payment for kolong-kolong (hog carrier) fee shall be paid to Municipal Treasurer or to his duly authorized representative assigned in Bagsakan Center immediately after the use of hog carrier. e) Payment for livestock weighing scale fee shall be made to Municipal Treasurer or his duly authorized representative assigned in Bagsakan Center immediately after the hogs have been weighed. f) The Municipal Treasurer or duly authorized representative assigned in Bagsakan Center shall issue an Official Receipts as evidence of payment of fees and other charges of the producers/farmers and suppliers. SECTION 5P.04. Surcharge for Late Payment. Failure to pay the fee imposed in this Article on time shall be subject to a surcharge of twenty five percent (25%) percent of the original amount of fees due, such surcharge to be paid at the same time and in the same manner the obligation is to be settled. SECTION 5P.05. Penalty. Any violation of the provisions of this Article shall be punished by a fine of not less than One Thousand Pesos (P1,000.00) but not more than Five Thousand Pesos (P5,000.00) or imprisonment of not less than one (1) month but not more than six (6) months or both, such fine and imprisonment at the discretion of the Court. SECTION 5P.06. Applicability Clause. The provisions of Municipal Ordinance No. 001-2011, series of 2011 otherwise known as the "Ordinance Establishing a Bagsakan Center in the Municipality of Baler" which are not in conflict with, or contrary to, the provisions of this Article are hereby adopted and made an integral part of this Article. ACcDEa ARTICLE Q Fees and Charges for the Use of New Pasalubong Center SECTION 5Q.01. Definition of Terms. When used in this Article, the terms: a) Lessee is a natural person having in his/her possession a duly executed contract of lease for a specified rental granted in his/her favor by the Municipality of Baler. b) Lessor means the Local Government Unit of Baler represented by the Municipal Mayor who transfer, conveys, and assigns the possession and occupancy of stall in the New Pasalubong Center to any person for a specified rental, by an agreement or contract of lease duly executed in writing. c) Occupancy Fee fee imposed on stall owners or occupant representing his/her right to lease a space in the New Pasalubong Center at a specified period of time intended for the maintenance and repair, infrastructure development and for the improvement of the New Pasalubong Center such as building, light and water supply equipment and facilities, and solid waste disposal for the benefit of the occupants and consumers. d) Stall Rental Fee the amount charged to the stall lessees who occupy space inside the New Pasalubong Center and collected on a per stall basis monthly. e) Pasalubong Center refers to the building or structure located within the Baler Public Market compound intended as a showroom for locally made products and merchandise. SECTION 5Q.02. Imposition of Fees and Charges. There shall be collected the following fees and charges from stall lessees on per stall basis: a) Stall Rental Fee P1,200.00 per stall/per month b) Occupancy Fee P10,000.00 per stall (non-refundable) SECTION 5Q.03. Time and Manner of Payment. The personnel of the Municipal Treasurer Office assigned in the New Pasalubong Center shall take charge in the collection of fees and charges imposed as provided in this Article. a) Stall rental fee the monthly stall rental fee shall be paid to the Municipal Treasurer or his duly authorized representative within the first twenty (20) days of each month. In case of a new lessee, the rental due for the month in which the lease start shall be paid before the actual occupancy of the stall. b) Occupancy Fee the occupancy fee shall be paid upon signing of the contract of lease of both parties in accordance with the following manner: 1) Partial downpayment equivalent to thirty percent (30%) of the occupancy fee shall be allowed and the remaining balance shall be paid in four (4) quarterly installment basis but not to exceed for a period of two (2) years from the date of signing of the contract of lease. 2) Full payment of the occupancy fee upon signing of the contract of lease shall entitle the lessee for a twenty percent (20%) discount based on the amount of the occupancy fee. SECTION 5Q.04. Surcharge for Late Payment. Failure to pay the fee imposed in this Article on time shall be subject to a surcharge of twenty five percent (25%) percent of the original amount of fees due, such surcharge to be paid at the same time and in the same manner the obligation is to be settled. Failure to pay the rental fee for three (3) consecutive months shall cause the automatic cancellation of the contract of lease without prejudice to suing the lessee for the unpaid rentals. SECTION 5Q.05. Administrative Provisions. The provision for the application of lease of stalls and other administrative requirements pertaining to the operation of New Pasalubong Center shall be in accordance with the approved implementing rules, regulations and guidelines as promulgated by the Sangguniang Bayan of Baler. SECTION 5Q.06. Penalty. Any violation of the provisions of this Article shall be punished by a fine of not less than One Thousand Pesos (P1,000.00) but not more than Five Thousand Pesos (P5,000.00) or imprisonment of not less than one (1) month but not more than six (6) months or both, such fine and imprisonment at the discretion of the Court. SECTION 5Q.07. Applicability Clause. The provisions of Municipal Ordinance No. 006-2011, series of 2011 otherwise known as the "Imposition of Fees and Other Charges on the Use of New Pasalubong Center" which are not in conflict with, or contrary to, the provisions of this Article are hereby adopted and made an integral part of this Article. ARTICLE R Environmental Fees SECTION 5R.01. Coverage. The environmental fees imposed herein shall be collected from all sources of solid waste covered by the solid waste management services provided by the Municipality of Baler. SECTION 5R.02. Imposition of Fees. There is hereby imposed an environmental fee for solid waste management services provided by the Municipality of Baler in accordance with the schedule contained hereunder. 1) Fee for Households There shall impose a household fee/environmental fee for solid waste management services provided by the Municipality as follows: Household Amount/monthly Single detached unit P30.00 Multiple units/apartment style P40.00 Other types of unit such as condominiums P70.00 2) Fee for industrial and Manufacturing Firms Industrial and manufacturing firms shall pay an annual environmental fee of Ten Thousand Pesos (10,000.00) for solid waste management services provided by the Municipality of Baler. 3) Fee for Establishment/Institutions Establishment institutions shall pay a monthly environment fee for solid waste management services provided by the municipality as follows: Type of Amount/annually Institution/Establishment Small Medium Large 1. Agro-industrial & Industrial 1,200.00 1,800.00 3,000.00 2. Business/Commercial 480.00 1,200.00 3,000.00 establishment (Food establishment, General Stores Market stalls, Recreation center & Service centers, Bus, Bus w/terminal) 3. Hospital General Wastes 1,800.00 2,400.00 3,000.00 4. Hotels Tourist Establishments, 1,200.00 1,800.00 2,400.00 Lodging house, Resorts, Memorial Park & Apartments 5. Clinics & Special Waste 960.00 1,200.00 1,440.00 Generators (Gasoline and Refilling stations, Funeral Parlors & Memorial Homes) 6. Institutions (Banks, Pawnshops, 720.00 960.00 1,200.00 Lending Agencies & Money Transfer Telephone & Communication, Churches & Chapels, Public & Private Schools) 7. Terminals 1,800.00 2,400.00 3,000.00 8. Port 6,000.00 7,800.00 9,600.00 9. Government/Non- 720.00 960.00 1,200.00 government offices For purpose of the environmental fees herein imposed, the following definition of business size is hereby adopted: Characteristics Business Size Number of Workers Small Below Php300,000 to Php1 Million 1 to 99 Medium Over Php1 Million to Php5 Million 100 to 199 Large Over Php5 Million 200 and above The environmental fee imposed herein shall be based either on the asset size of the business, trade or commercial undertaking or number of workers, whichever will yield the higher fee. SECTION 5R.03. Time and Manner of Payment. The Municipal Treasurer or his duly authorized representative shall take charge in the collection of fees and charges imposed as provided in this Article as follows: 1) Fee for Households the mode of payment shall be on a monthly basis to be collected by the Barangay Treasurer of the respective Barangay where the household is located. 2) Fee for Institutions/Establishments/Industries the environmental fees for institutions, establishments and industries shall be paid annually upon application for a permit or license to operate or within the first twenty (20) days of January of each year in case of renewal. SECTION 5R.04. Surcharge for Late Payment. Failure to pay the fee imposed in this Article on time shall be subject to a surcharge of five percent (5%) percent of the original amount of fees due, such surcharge to be paid at the same time and in the same manner the obligation is to be settled. SECTION 5R.05. Allocation of Proceeds. The proceeds of the environmental fees collected from households shall be allocated as follows: a) Forty percent (40%) shall accrue to the Barangay where the household is located. b) Sixty percent (60%) shall accrue to the General Fund. SECTION 5R.06. Penalty. Any violation of the provisions of this Article shall be punished by a fine of not less than One Thousand Pesos (P1,000.00) but not more than Five Thousand Pesos (P5,000.00) or imprisonment of not less than one (1) month but not more than six (6) months or both, such fine and imprisonment at the discretion of the Court. IaECcH SECTION 5R.07. Applicability Clause. The provisions of Municipal Ordinance No. 001-2008, series of 2008 otherwise known as the "Baler Ecological Solid Waste Management Ordinance of 2007" which are not in conflict with, or contrary to, the provisions of this Article are hereby adopted and made an integral part of this Article. CHAPTER VI General Administrative Provisions ARTICLE A Collection and Accounting of Municipal Taxes and Other Impositions SECTION 6A.01. Tax Period. Unless otherwise provided in this Ordinance, the tax period for all local taxes, fees, and charges imposed under this Ordinance shall be the calendar year. SECTION 6A.02. Collection. The collection of municipal taxes, fees, charges, surcharges, interest, penalties accruing to this municipality shall be the responsibility of the Municipal Treasurer or his duly authorized representatives and in no case shall it be delegated to any other non-accountable persons. Unless otherwise specifically provided in this Ordinance, or under existing laws and ordinances, the Municipal Treasurer is hereby authorized, subject to the approval of the Municipal Mayor, to promulgate rules and regulations for the proper and efficient administration and collection of taxes, fees, charges imposed herein. SECTION 6A.03. Issuance of Receipts. It shall be the duty of the Municipal Treasurer or his authorized representative to issue the required official receipt to the person paying the tax, fee or charge, indicating therein the date, amount, name of the person paying and the account for which it is paid. In acknowledging payment of local taxes, fees, charges, it shall be the duty of the Municipal Treasurer or his deputies to indicate on the official receipts issued for the purpose, the number of corresponding local tax ordinance. SECTION 6A.04. Record of Taxpayers. It shall be the duty of the Municipal Treasurer to keep a record, alphabetically arrange and open to public inspection during office hours, of the name of all persons paying municipal taxes, fees, and charges. He shall, as far as practicable, establish and keep current the appropriate tax roll for each kind of tax, fee or charge provided in this Ordinance. SECTION 6A.05. Accounting of Collections. Unless otherwise provided in this Ordinance and other existing laws and ordinances, all monies collected by virtue of this Ordinance shall be accounted for in accordance with the provisions of existing laws, rules and regulations and credited to the General fund of this Municipality. SECTION 6A.06. Examination of Books of Accounts. For effective enforcement and collection of the taxes, fees and charges provided in this Ordinance, the Municipal Treasurer shall, by himself or through of his deputies duly authorized in writing, examine the books of accounts and other pertinent records of any person doing business within the jurisdictional limits of this municipality and subject to municipal taxes, to verify, ascertain, assess and collect the true and correct amount of the tax due from the taxpayer concerned. Such examination shall be made during regular business hours, once every year for every tax period, which shall be the year immediately preceding the examination, for each business establishment. Any examination conducted pursuant to the provisions of this Section shall be certified to by the examining official and such certificate shall be made of record in the books of accounts of the taxpayer concerned. In case the examination herein authorized is to be made by a duly authorized deputy of the Municipal Treasurer, there shall be written authority issued to the former which shall specifically state the name, address and business of the taxpayer whose books of 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 Municipal Treasurer, his deputy or duly authorized representative. The forms and the guidelines to be observed for the proper and effective implementation of this Section shall be those prescribed by the Department of Finance. ARTICLE B Civil Remedies for Collection of Revenues SECTION 6B.01. Extent of Municipal Government's Lien. Local taxes, fees, charges and other revenues herein provide constitute a lien, superior to all liens, charges or encumbrances in favor of any person, enforceable by appropriate administrative or judicial action, not only upon any property or rights therein which maybe subject to the lien but also upon property used in business, occupation, practice of profession or calling, or exercise of privileges with respect to which the lien is imposed. The lien may only be extinguished upon full payment of the delinquent local taxes, fees, and charges including related surcharges and interests. SECTION 6B.02. Application of Civil Remedies. The civil remedies for the collection of local taxes, fees, or charges, and related surcharges and interest resulting from delinquencies shall be: a) By administrative action through distraint of goods, chattels or effects, and other personal property of whatever character, including stocks and other securities, debts, credits, bank accounts and interest in and rights to personal property, and to levy upon real property and interest in or rights to real property; and b) By judicial action. Either of these two (2) remedies or both maybe pursued concurrently or simultaneously at the discretion of the Municipal Treasurer with the approval of the Municipal Mayor. SECTION 6B.03. Distraint of Personal Property. The remedy by distraint shall proceed as follows: SDIaHE a) Seizure. Upon failure of the person owing any local tax, fee, or charge to pay the same at time the required, the Municipal Treasurer or his deputy may, upon written notice, seize or confiscate any personal property belonging to the person or any personal property subject to the lien, in sufficient quantity to satisfy the tax, fee or charge in question, together with any increment thereto incident to delinquency and the expense of seizure. In such case, the Municipal Treasurer or his deputy shall issue a duly authenticated certificate based upon the records of this office showing the fact of delinquency and the amount of tax, fee, or charge and penalty due. Such certificate shall serve as sufficient warrant for the distraint of personal property aforementioned, subject to the taxpayer's right to claim exemption under the provisions of applicable laws. Distrained personal property shall be sold at public auction in the manner provided in this Ordinance. b) Accounting of Distrained Goods. The officer executing the distraint shall make or cause to be made an account of the goods, chattels, or effects distrained, a copy of which signed by himself shall be left either with the owner or person from whose possession of the goods, chattels or effects are taken, or at the dwelling or place of business of that person and with someone of suitable age and discretion, to which list shall be added a statement of the sum demanded and a note of the time and place of sale. c) Publication. The officer shall forthwith cause a notification to be exhibited in not less than three (3) public and conspicuous places in this Municipality, specifying the time and place of sale, and the articles distrained. The time of sale shall not be less than twenty (20) days after notice to the owner or possessor of the property as above specified and the publication or posting of the notice. One place for the posting of the notice shall be at the Office of the Municipal Mayor. d) Released of Distrained Property Upon Payment Prior to Sale. If not anytime prior to the consummation of the sale, all the proper charges are paid to the officer conducting the sale, the goods or effects distrained shall be restored to the owner. e) Procedure of Sale. At the time and place fixed in the notice, the officer conducting the sale shall sell the goods or effects so distrained at public auction to the highest bidder for cash. Within five (5) days after the sale, the Municipal Treasurer shall make a report of the proceedings in writing to the Municipal Mayor. Should the property distrained be not disposed of within one hundred twenty (120) days from the day of distraint, the same shall be considered as sold to this municipality for the amount of assessment made thereon by the Committee on Appraisal and to the extent of the same amount, the tax delinquencies shall be cancelled. The Committee on Appraisal shall be composed of the Municipal Treasurer as Chairman, with a representative of the Commission on Audit and the Municipal Assessor as Members. f) Disposition of Proceeds. The proceeds of the sale shall be applied to satisfy the tax, including the surcharges, interest, and other penalties incident to delinquency, and the expenses of the distraint and sale. The balance over and above what is required to pay the entire claim shall be returned to the owner of the property sold. The expenses chargeable upon the seizure and the sale shall embrace only the actual expenses of seizure and preservation of the property pending the sale, and no charge shall be imposed for the services of the local officer or his deputy. Where the proceeds of the sale are insufficient to satisfy the claim, other property may, in like manner, be distrained until the full amount due, including all expenses, is collected. g) Levy on Real Property. After the expiration of the time required to pay the delinquency tax, fee or charge, real property maybe levied on before, simultaneously, or after the distraint of personal property belonging to the delinquent taxpayer. The Municipal Treasurer shall prepare a duly authenticated certificate showing the name of the taxpayer and the amount of the tax, fee, charge and penalty due from him. Said certificate shall operate with the force of legal execution throughout the Philippines. Levy shall be effected by writing upon said certificate the description of the property upon which levy is made. At the same time, written notice of the levy shall be mailed to or served upon the Municipal Assessor and Register of Deeds of the Province who shall annotate the levy on the tax declaration and certificate of title of the property, respectively, and the delinquent taxpayer or, if he be absent from the Philippines, to his agent or the manager of the business in respect to which the liability arose, or if there be none, to the occupant of the property in question. In case the levy on real property is not issued before or simultaneously with the warrant of distraint on personal property, and the personal property of the taxpayer is not sufficient to satisfy his delinquency, the Municipal Treasurer shall within thirty (30) days after execution of the distraint, proceed with the levy on the taxpayer's real property. A report on any levy shall, within ten (10) days after receipt of the warrant, be submitted by the levying officer to the Sangguniang Bayan. h) Penalty for Failure to Issue and Execute Warrant . Without prejudice to criminal prosecution under the Revised Penal Code and other applicable laws, the Municipal Treasurer, if he fails to issue or execute the warrant of distraint or levy after the expiration of the time prescribed or if he is found guilty of abusing the exercise thereof by competent authority, shall be automatically dismissed from the service after due notice and hearing. cDSAEI i) Advertisement and Sale. Within thirty (30) days, after the levy the Municipal Treasurer shall proceed to publicly advertise for sale or auction the property or a usable portion thereof as may be necessary to satisfy the claim and cost of sale; and such advertisement shall cover a period of at least thirty (30) days. It shall be effected by posting a notice at the main entrance of the Municipal Hall, and in a public and conspicuous places in the barangay where the real property is located, and by publication once a week for three (3) weeks in a newspaper of general circulation in this municipality. The advertisement shall contain the amount of taxes, fees or charges and penalties due thereon, and the time and place of the sale, the name of the taxpayer against whom the taxes, fees or charges are levies, and a short description of the property to be sold. At any time before the date fixed for the sale, the taxpayer may stay the proceedings by paying the taxes, fees, charges, penalties and interests. If he fails to do so, the sale shall proceed and shall be held either at the main entrance of the Municipal Hall, or on the property to be sold, or at any other place as determined by the Municipal Treasurer conducting the sale and specified in the notice of sale. Within thirty (30) days after the sale, the Municipal Treasurer or his deputy shall make a report of the sale to the Sangguniang Bayan and which shall form part of his records. After consultation with the Sanggunian Bayan, the Municipal Treasurer shall make and deliver to the purchaser a certificate of sale, showing the proceedings of sale, describing the property sold, stating the name of the purchaser and setting out the exact amount of all taxes, fees, charges and related surcharges, interests, or penalties; Provided, however, that any excess in the proceeds of sale over the claim and the cost of sales shall be turned over to the owner of the property. The Municipal Treasurer may, by a duly approved ordinance, advance an amount sufficient to defray the costs of collection by means of the remedies provided in this Ordinance, including the preservation or transportation in case of personal property, and the advertisement and subsequent sale, in cases of personal and real property including improvements thereon. j) Redemption of Property Sold. Within one (1) year from the date of sale, the delinquent taxpayer or his representative shall have the right to redeem the property upon the payment to the Municipal Treasurer of the total amount of taxes, fees, or charges, and related surcharges, interests or penalties from the date of delinquency to the date of sale, plus interest of not more than two percent (2%) per month on the purchase price from the date of purchase to the date of redemption. Such payment shall invalidate the certificate of sale issued to the purchaser and the owner shall be entitled to a certificate of redemption from the Municipal Treasurer or his representative. The Municipal Treasurer or his deputy, upon surrender by the purchaser of the certificate of sale previously issued to him, shall forthwith return to the latter the entire purchase price paid by him plus the interest of not more than two percent (2%) per month herein provided for, the portion of the cost of sale and other legitimate expenses incurred by him, and said property thereafter shall be free from the lien of such taxes, fees, or charges and other related surcharges, interests and penalties. The owner shall not be deprived of the possession of the said property and shall be entitled to the rentals and other income thereof until the expiration of the time allowed for its redemption. k) Final Deed of Conveyance to Purchase. In case the taxpayer fails to redeem the property as provided herein, the Municipal Treasurer shall execute a deed conveying to the purchaser so much of the property as has been sold, free from liens of any taxes, fees, charges, related surcharges, interests and penalties. The deed shall sufficiently recite all the proceedings upon which the validity of the sale depends. l) Purchase of Property by the Municipality for Want of Bidder. In case there is no bidder for the real property advertised for sale as provided herein, or if the highest bid is for an amount insufficient to pay the taxes, fees, or charges, related surcharges, interests, penalties and costs, the Municipal Treasurer conducting the sale shall purchase the property on behalf of this municipality to satisfy the claim and within two (2) days thereafter shall make a report of the proceedings which shall be reflected upon the records of his office. It shall be the duty of the Registrar of Deeds concerned upon registration with his office of any such declaration of forfeiture to transfer the title of the forfeited property to this municipality without the necessity of an order from a competent court. Within one (1) year from the date of such forfeiture, the taxpayer or any of his representative, may redeem the property by paying to the Municipal Treasurer the full amount of the taxes, fees, charges and related surcharges, interests, or penalties, and the costs of sale. If the property is not redeemed as provided herein, the ownership thereof shall be fully vested on this municipality. m) Resale of Real Estate Acquired for Payment of Taxes, Fees, or Charges. The Sangguniang Bayan of this municipality may, by a duly approved ordinance, and upon notice of not less than twenty (20) days, sell and dispose of the real property acquired under the preceding paragraph at public auction. The proceeds of the sale shall accrue to the general fund of this municipality. SIcCTD n) Collection of Delinquent Taxes, Fees, Changes, or Other Revenues through Judicial Action. This municipality may enforce the collection of delinquent taxes, fees, charges, or other revenues by civil action in any court of competent jurisdiction. The civil action shall be filed by the Municipal Treasurer within the period prescribed in Section 194 of the Republic Act No. 7160, as implemented under Article 284 of the Implementing Rules and Regulations (IRR). o) Further Distraint or Levy. The remedies by distraint and levy may be repeated if necessary until the full amount due, including all expenses, is collected. p) Personal Property Exempt from Distraint or Levy. The following property shall be exempt from distraint and the levy, attachment or execution thereof for delinquency in the payment of any local tax, fee, or charge, including related surcharge and interest: 1. Tools and implements necessarily used by the delinquent taxpayer in his trade or employment; 2. One (1) horse, cow, carabao, or other beast of burden, such as the delinquent taxpayer may select, and necessarily used by him in his ordinary occupation; 3. His necessary clothing, and that of all his family; 4. Household furniture and utensils necessary for housekeeping and used for that purpose by the delinquent taxpayer, such as he may select, of a value not exceeding Ten Thousand Pesos (P10,000.00); 5. Provisions, including crops, actually provided for individual or family use sufficient for four (4) months; 6. The professional libraries of doctors, engineers, lawyers and judges; 7. One (1) fishing boat and net, not exceeding the total value of Ten Thousand Pesos (P10,000.00), by the lawful use of which a fisherman earns his livelihood; and 8. Any material or article forming part of a house or improvement of any real property. ARTICLE C Taxpayer's Remedies SECTION 6C.01. Periods of Assessment and Collection. a) Local taxes, fees, or charges shall be assessed within five (5) years from the date they became due. No action for the collection of such taxes, fees, or charges, whether administrative or judicial, shall be instituted after the expiration of such period: Provided, that taxes, fees, or charges which have accrued before the effectivity of the Local Government Code of 1991 may be assessed within a period of five (5) years from the date they became due. b) In case of fraud or intent to evade the payment of taxes, fees, or charges, the same may be assessed within ten (10) years from discovery of the fraud or intent to evade payment. c) Local taxes, fees, or charges may be collected within five (5) years from the date of assessment by administrative or judicial action. No such action shall be instituted after the expiration of said period: Provided, however, that taxes, fees and charges assessed before the effectivity of the LGC of 1991 may be assessed within a period of three (3) years from the date of assessment. d) The running of the periods of prescription provided in the preceding paragraphs shall be suspended for the time during which: 1. The Municipal Treasurer is legally prevented from making the assessment of collection; 2. The taxpayer requests for a reinvestigation and executes a waiver in writing before expiration of the period within which to assess or collect; and 3. The taxpayer is out of the country or otherwise cannot be located. SECTION 6C.02. Protest of Assessment. When the Municipal Treasurer or his duly authorized representative finds that correct taxes, fees, or charges have not been paid, he shall issue a notice of assessment stating the nature of the tax, fee or charge, the amount of deficiency, the surcharges, interests and penalties. Within sixty (60) days from the receipt of the notice of assessment, the taxpayer may file a written protest with the Municipal Treasurer contesting the assessment; otherwise, the assessment shall become final and executory. The Municipal Treasurer shall decide the protest within sixty (60) days from the time of its filing. In cases where the protest is denied, the taxpayer shall have thirty (30) days from the receipt of denial or from the lapse of the sixty-day period prescribed herein within which to appeal with the court of competent jurisdiction otherwise the assessment becomes conclusive and unappealable. SECTION 6C.03. Claim for Refund of Tax Credit. No case or proceeding shall be maintained in any court for the recovery of any tax, fee, or charge erroneously or illegally collected until a written claim for refund or credit has been filed with the Municipal Treasurer. No case or proceeding shall be entertained in any court after the expiration of two (2) years from the date of payment of such tax, fee or charge, or from the date the taxpayer is entitled to a refund or credit. SECTION 6C.04. Legality of this Code. Any question on the constitutionality or legality of this Ordinance may be raised on appeal within thirty (30) days from the effectivity thereof to the Secretary of Justice who shall render a decision within sixty (60) days from the date of receipt of the appeal: Provided, however, that such appeal shall not have the effect of suspending effectivity of this Ordinance and the accrual and payment of the tax, fee or charge levied herein: Provided, finally, that within thirty (30) days after the receipt of the decision or the lapse of the sixty-day period without the Secretary of Justice acting upon the appeal, the aggrieved party may file the appropriate proceedings with a court of competent jurisdiction. aTcSID ARTICLE D Miscellaneous Provisions SECTION 6D.01. Power to Levy Other Taxes, Fees or Charges. The municipality may exercise the power to levy taxes, fees or charges on any base or subject not otherwise specifically enumerated herein or taxed under the provisions of the National Internal Revenue Code, as amended, or other applicable laws: Provided, that the taxes, fees or charges shall not be unjust, excessive, oppressive, confiscatory or contradictory to declared national policy. Provided, further, that the ordinance levying such taxes, fees or charges shall not be enacted without prior public hearing conducted for the purposes. SECTION 6D.02. Publication of the Revised Revenue Code. Within ten (10) days after its approval, a certified copy of this Ordinance shall be published in full for three (3) consecutive days in a newspaper of local circulation. Provided, however, that in cases where there are no newspaper of local circulation, the same may be posted in at least two (2) conspicuous and publicly accessible places. SECTION 6D.03. Public Dissemination of this Code. Copies of this Revenue Code shall be furnished to the Municipal Treasurer for public dissemination. SECTION 6D.04. Authority to Adjust Rates. The Sangguniang Bayan shall have the sole authority to adjust tax rates as prescribed herein not oftener than once every five (5) years, but in no case shall such adjustment exceed ten (10%) of the rates fixed under this Code. SECTION 6D.05. Withdrawal of Tax Exemption Privileges. Unless otherwise provided in this Revenue Code, tax exemptions or incentives granted to, or presently enjoyed by all persons, whether natural or juridical, including government-owned or controlled corporations, except local water districts, cooperatives duly registered under RA 9520, non-stock and non-profit hospitals and educational institutions, business enterprises certified by the Board of Investment (BOI) as pioneer or non-pioneer for a period of six (6) and four (4) years, respectively, from the date of registration, business entity, association, or cooperatives registered under RA 9520, and printer and/or publisher of books or other reading materials prescribed by DECS as school texts or references, insofar as receipts from the printing and/or publishing thereof are concerned, are hereby withdrawn. CHAPTER VII General Penal Provisions SECTION 7.01. Penalties for Violation of Tax Ordinance. Any violation of the provisions of this Ordinance not herein otherwise covered by specific penalty, or of the rules and regulations promulgated under authority of this Ordinance, shall upon conviction, be punished by a fine 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. Punishment by a fine or imprisonment as herein provided for, shall not relieve the offender from the payment of the tax, fee or charge imposed under this Ordinance. If the violation is committed by any juridical entity, the President, General Manager, or any person entrusted with the administration thereof at the time of the commission of the violation shall be held responsible or liable therefore. SECTION 7.02. Compromise Settlement Fee. Except as provided under Section 3N.14 of Chapter III, Article N. of this Code, the Municipal Mayor is hereby authorized to enter into an "extrajudicial" or out-of-court settlement of any offense involving violations of any provisions of this Code subject, however, to the following conditions, viz. : 1. That the offense does not involve fraud; 2. That the offender shall pay a compromise settlement fee of not less than Three Hundred Pesos (P300.00) but not more than Two Thousand Pesos (P2,000.00), as may be mutually agreed upon by both parties; 3. That the payment of the compromise settlement fee above mentioned shall not relieve the offender from the payment of the corresponding tax, fee or charge due from him as provided under this Code, if he is liable therefore. CHAPTER VIII Final Provisions SECTION 8.01. Separability Clause. If for any reason, any provision, section or part of this Ordinance shall be held to be unconstitutional or invalid by a Court of competent jurisdiction or suspended or revoked by the Sangguniang Panlalawigan, such judgment or action shall not affect or impair the remaining provisions, sections, or parts thereof which shall remain or continue to be in full force and effect. SECTION 8.02. Applicability Clause. All other matters relating to the impositions in this Ordinance shall be governed by pertinent provisions of existing laws and other ordinances. SECTION 8.03. Repealing Clause. All ordinances, rules and regulations, or parts thereof, in conflict with, or inconsistent with any provisions of this Ordinance, are hereby repealed, amended or modified accordingly. SECTION 8.04. Effectivity. This Ordinance shall take effect after ten (10) days from the date a copy hereof is posted in a bulletin board at the entrance of the Municipal Building of Baler, Aurora and in at least two (2) conspicuous places in the municipality. CDHaET ENACTED: July 11, 2012 SPONSOR: HON. NENITA DS. GONZALES Chairman-SB Committee on Ways and Means I hereby certify to the correctness of the foregoing Tax Ordinance. GLORIOSO A. VILLAFRANCA Secretary to the Sangguniang Bayan ATTESTED AND CERTIFIED TO BE DULY ENACTED: HON. NELIANTO C. BIHASA Vice-Mayor APPROVED: HON. ARTURO J. ANGARA Municipal Mayor Date: 07-11-2012 n Note from the Publisher: Copied verbatim from the official copy. n Note from the Publisher: Copied verbatim from the official copy. n Note from the Publisher: Copied verbatim from the official copy.