The Revised Code of Municipal Revenue Ordinances of Balete, Aklan Series of 2008

March 13, 2008 BALETE MUNICIPAL ORDINANCE NO. C-003-08 THE REVISED CODE OF MUNICIPAL REVENUE ORDINANCES OF BALETE, AKLAN SERIES OF 2008 CHAPTER I General Provisions ARTICLE A Title & Scope SECTION 1A.01. Title. This Ordinance shall be known as the Revised Code of Municipal Revenue Ordinance of 2008 of the Municipality of Balete, Aklan. SECTION 1A.02. Scope. This code shall govern the levy, assessment and collection of taxes, fees, charges and other impositions within the jurisdiction of the Municipality of Balete, Province of Aklan. ARTICLE B Definition and Rules of Construction SECTION 1B.01. Definitions. When used in this Code the following shall mean: Advertising Agency includes all persons who are engaged in the business of advertising for others by means of billboards, posters, placards, leaflets, notices, signs directories, pamphlets, handbills, electric or neon lights, airplanes, balloons or other media whether in pictorial or reading form. Agricultural products include the yield of the soil, such as corn, rice, wheat, rye, coconuts, sugarcane, tobacco, root crops, vegetable, 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 or processes to preserve or otherwise to prepare said products for the market such as freezing, drying, smoking, or stripping for purposes of preserving or otherwise preparing said products for the market. HTcADC 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 performances. Business means trade or commercial activity regularly engaged in as a means of livelihood or with a view to profit. Banks and other financial institutions include non-bank financial intermediaries, lending investors, finance and investment companies, pawnshops, money shops, insurance companies stock markets, stock brokers and dealers in securities and foreign exchange, as defined under applicable laws, or rules and regulations there under. Bars includes beer gardens or places where intoxicating and fermented liquors or malt are sold, disposed of, or given away for compensation, even without foods, where the services of hostesses and/or waitresses are employed and when customers are entertained by occasional dancing to music not rendered by a regular dance orchestra or musician 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 customers. Brewer includes all persons who manufacture fermented liquors of any description, for sale or delivery to others, but does not include manufactures of tuba, basi, tapuy, or similar domestic fermented liquors, whose daily production does not exceed two hundred 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, before or after the dancing, and where professional hostesses or dancers are employed. Carinderia refers to any public eating place where foods already cooked are served at a price. Cockpit includes any place, compound building or portion thereof, where cockfights are held, whether or not many 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 hand, 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 business and reporting the same to subscribers or to customers applying and paying therefore. CAIHTE Compouder comprises every person who, without rectifying, purifying, or refining distilled spirits, wine, or other liquor with any materials except water, manufacture any intoxicating beverage whatever. Capital Investment is the capital which a person employs in any undertaking, or which he contributes to the capital of a partnership, corporation, or any other juridical entity or association in a particular taxing jurisdiction. Charges refer to pecuniary liability as rents of fees against persons or property. Contractor include persons, natural or juridical, not subject to professional tax under Section 139 of this code, 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 Section, the term "contractor" shall include general engineering, general building and specialty contractors as defined under applicable laws; filling demolition and salvage works contractors; proprietors or operators of mine drilling apparatus; proprietors or operators of dockyards; persons engaged in the installation of water system, and gas or electric light, heat or power; proprietors or operators of smelting plants; engraving, plating, and plastic lamination establishments 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; proprietors or operators of dry cleaning or dying establishments. Steam laundries, and laundries using washing machines' proprietors or owners of shops for the repair of any kind of mechanical and electrical devices, instruments, apparatus, or furniture and shoe repairing by machine or any mechanical contrivance; proprietors or operators of establishments or lots for parking purposes; proprietors or operators of tailor shops, dress shops, milliners and hatters, beauty parlors, barbershops, massage clinics, sauna, Turkish and Swedish baths, slenderizing and building salons and similar establishments; photographic studies; funeral parlors; proprietors or operators of hotels, motels and lodging houses; proprietors or operators of arrestee and 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, magazines, review of bulleting which appears at regular intervals with fixed prices for subscription and sale and which is not devoted principally to the publication of advertisements; business agents, private detective or watchman agencies, commercial and immigration brokers, and cinematographic film owners, lessors and distributors. Corporation includes partnerships, no matter how created or organized, joint-stocks companies, joint accounts ( cuentas on participation ), associations or insurance companies but does not include general professional partnerships and a joint venture or consortium form for the purpose of undertaking construction projects or engaging in petroleum, coal geothermal, and other energy operations pursuant to an operating or consortium agreement under a service contract with the government. General professional partnerships formed by persons for the sole purpose of exercising their common profession, no part of the income 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. Countryside and Barangay Business Enterprise refers to any business entity, association, or cooperative registered under the provisions of Republic Act Numbered Sixty Eight Hundred Ten (R.A. 6810), otherwise known as "Magna Carta" for Countryside and Barangay Business Enterprises (Kalakalan 20). Dealer means one whose business is to buy and sell merchandise, goods, and chattels as a merchant. He stands immediately between the producer or manufacturer and the consumer and depends on his profit not upon the labor he bestows upon his commodities but upon the skill and foresight with which he watches the market. Distillers or spirits comprises all who distill spirituous liquors by original and continuous distillation from mash, wart, wash sap or syrup through continuous closed vessels and pipes until the manufacture therefore is complete. Fee means a charge fixed by law or ordinance for the regulation or inspection of a business or activity. Franchise is a right or privilege, affected with public 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. Gross Sales or Receipts includes the total amount of money or its equivalent representing the contract price, compensation or service fee, including the amount charged or materials supplied with the services and deposits or advance payments actually or constructively received during the taxable quarter for the services performed or to be performed for another person excluding discounts if determinable at the time of sales return, excise tax, and value-added tax (VAT). Hotels includes any house or building or portion thereof in which any person or persons may be regularly harbored or received as transient or guest. A hotel shall be considered as living quarters and shall have the privilege to accept any number of guests and to serve food to the guest therein; Importer means any person who brings articles, goods, wares or merchandise of any kind or class into the Philippines from abroad for unloading therein, or which after such entry are consumed herein or incorporated into the general mass of property in the Philippines. In case of tax free articles, brought or imported into the Philippines by person entities or agencies exempt from tax which are subsequently sold, transferred or exchanged in the Philippines to non-exempt private person or entities, the purchaser or recipient shall be considered the importer thereof. Independent wholesaler means a person other than a manufacturer, producers or importer, who buy commodities for resale to person other than the end users regardless of the quantity of the transaction. Lending Investor includes all person who makes a practice of lending money for themselves or others at interest. Lodging House or Building , or portion thereof in which any person or persons may be regularly harbored or received at transients for compensation. Taverns or inns shall be considered as lodging houses. aScITE 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 raw material or manufactured or partially manufactured products so as to reduce it to marketable shape or prepare it for any of the use of industry, or who by any such process combines any such raw materials or manufactured or partially manufactured products with other materials or products of the same or different kinds and in such manner that the finished products of the same or different kinds and in such manner that the finished products of such process or manufacture can be put to a special use or uses to which saw raw material or manufactured or partially manufacture products in their original condition could not have been put, and who in addition alters such raw material or manufactured or partially manufactured products, or combines the same to produce such finished products for the purpose of their sale or distribution to others and not for his own use of consumption. Marginal Farmer or Fisherman refers to an individual engaged in subsistence farming or fishing which shall be limited to the sale, barter or exchange of agricultural or marine products produced by himself and his immediate family. Money shop is an extension service unit of a banking institution usually operating in public markets with authority to accept money for deposits and extend short-term loans for specific purposes. Motel includes any house or building or portion thereof, in which any person or persons may be regularly harbored or received as transients or guest and which is provided with a common enclosed garage or individually enclosed garages where such transients or guest may park their motor vehicles. Motorcab a cab attached to a motorcycle usually at the right side or a motorcycle with passenger cab. Motorized Tricycle a motorcycle fitted with a single wheeled cab operated to render transport services to the general public for a fee. Motor vehicle means any vehicle propelled by any power other than muscular power using the public roads, but excluding road rollers, trolley cars, street sweepers, sprinklers, lawn mowers, bulldozers, graders, forklifts, amphibian trucks and cranes if not used on public roads, vehicles which run only on rails or tracks, and tractors, trailers, and traction engines of all kinds used exclusively for agricultural purposes. Municipal Waters includes not only streams, lakes, and tidal waves 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 water 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 on a third line parallel with the general coastline and 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. Pawnbrokers includes every person engaged in granting loans on deposits or pledges of personal properly on the condition of returning the same at stipulated prices; displaying at his place of business his gilt or yellow balls or exhibiting a sign or money to loan on personal property or deposit or pledge. Peddler means any person who, either for himself or on commission, travels from place to place and sells his goods or offers and delivers the same. Whether a peddler is a wholesale dealer or retail dealer as provided in this Title. Pedicab three wheeled passenger vehicle, which the driver propels by peddling and usually with the cab attached to the main cycle at the right side. Persons means every natural or juridical being, susceptible of rights and obligations or of being the subject of legal relations. Real Estate Dealer includes any person engaged in the business of buying, selling, exchanging, or renting property as principal and holding himself out as a full or part-time dealer in real estate or as an owner of rented property or properties rented or offered to rent for aggregate amount of one thousand pesos or more a year. Any person shall be considered as engaged in business as real estate dealer by the mere fact that he is the owner or suppressor of property rented or offered to rent for an aggregate amount of one thousand pesos or more a year. An owner of sugar lands subject to tax under Commonwealth Act Numbered Five Hundred and 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 wined by any process other than by original and continuous distillation from mash, wart, wash, sap or syrup, through continuous closed vessels and pipers 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 spirits shall also be regarded as a rectifier and as being engaged in the business of rectifying. Repacker of wine or distilled spirits includes all persons who remove wines or distilled spirits from the original container for repacking and selling the same at wholesale. Residents refer to natural persons who have their habitual residence in the province, city or municipality where they exercise their civil rights and fulfill their civil obligations, and to juridical persons for which the law or any other provision creating or recognizing them fixes their residence in a particular province, city or municipality. In the absence of such law, juridical persons are residents of the province, city or municipality where they have their legal residence or principal place of business or occupation. Restaurant refers to any place, which provides food to the public and accepts orders from them at a price. This term includes caterers. Retail means a sale where the purchaser buys the commodity for his own Consumption, irrespective of the quantity of the commodity sold. Tricycle a three-wheeled vehicle worked by pedal and usually with cabs either in front or at the rear. 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 discharged by vessel. Wholesale means a sale where the purchaser buys the commodities for resale, regardless of the quantity of the transaction. SECTION 1B.02. Words and Phrases Not Herein Expressly Defined. Words and phrases embodied in this Code not herein specifically defined shall have the same definitions as found in R.A. 7160 otherwise known as the Local Government Code of 1991. SECTION 1B.03. Rules of Construction. In constructing the provision of this Code, the following rules of the construction shall be observed unless inconsistent with the manifest intent of the provision or when applied they would lead to absurd or highly improbable results. General Rule . All words and phrases shall be construed and understood according to the common and approved usage of the language; but technical words and phrases and such other words in this code which may have acquired a peculiar or appropriate meaning shall be construed and understood according to such technical, peculiar or appropriate meaning. Gender and Number . Every word in the code importing the masculine gender shall extent to both male and female. Every word importing the singular number shall extent word importing the plural number shall extent and be applied to one person or thing as well. 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 maybe necessary for the prompt performance of the act. Computation of Time . The time within which an act is to be done as provided in this Code, or in any rule or regulation issued pursuant to the provision thereof, when expresses in days, shall be computed by excluding the last day, except if the last day falls on a Sunday or holiday, in which case the same shall be excluded in the computation and the day following shall be considered the last day. References . All references to chapters, articles, or sections are to the Chapters, Articles or Section in this Code unless otherwise specified. Conflicting Provisions of Chapters . If the provisions of different chapters conflict with or contravene each other, the provisions of each chapter shall prevail as to all specific matters and questions involved therein. Conflicting Provisions of Sections . If the provisions of the 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. CHAPTER II Municipal Taxes and Other Impositions ARTICLE A Business Taxes SECTION 2A.01. Imposition of Tax. There is hereby levied on the businesses mentioned in the Article at rates prescribed, therefore there is payable for every distinct establishment and one line of business or activity does not become exempt by being conducted with from other business or activity for which a tax has been paid. 1. Tax on Business 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: Gross Sales/Receipts Amount of Tax For the Preceding Calendar Per Annum Year: Less than P10,000.00 P165.00 10,000.00 or more but less than 15,000.00 220 15,000.00 or more but less than 20,000.00 302 20,000.00 or more but less than 30,000.00 440 30,000.00 or more but less than 40,000.00 660 40,000.00 or more but less than 50,000.00 825 50,000.00 or more but less than 75,000.00 1,320.00 75,000.00 or more but less than 100,000.00 1,650.00 100,000.00 or more but less than 150,000.00 2,200.00 150,000.00 or more but less than 200,000.00 2,750.00 200,000.00 or more but less than 300,000.00 3,850.00 300,000.00 or more but less than 500,000.00 5,500.00 500,000.00 or more but less than 750,000.00 8,000.00 750,000.00 or more but less than 1,000,000.00 10,000.00 1,000,000.00 or more but less than 2,000,000.00 13,750.00 2,000,000.00 or more but less than 3,000,000.00 16,500.00 3,000,000.00 or more but less than 4,000,000.00 19,800.00 4,000,000.00 or more but less than 5,000,000.00 23,100.00 5,000,000.00 or more but less than 6,500.000 24,375.00 6,500,000.00 or more at a rate not exceeding thirty seven and a half percent (37 1/2%) of one percent (1%) 20,000.00 or more but less than 30,000 330 30,000 or more but less than 40,000 440 40,000 or more but less than 50,000 660 50,000 or more but less than 75,000 990 75,000 or more but less than 100,000 1,320.00 100,000 or more but less than 150,000 1,870.00 150,000 or more but less than 200,000 2,420.00 200,000 or more but less than 300,000 3,300.00 300,000 or more but less than 500,000 4,400.00 500,000 or more but less than 750,000 6,600.00 750,000 or more but less than 1,000,000 8,800.00 1,000,000 or more but less than 2,000,000 10,000.00 2,000,000.00 or more at a rate not exceeding fifty percent (50%) of one percent (1%) The businesses enumerated in paragraph (a) above shall no longer be subject to the Tax on wholesalers, distributors, or dealers herein provided for. b. On exporters, and on manufacturers, millers, producers, wholesalers, distributors, Dealers or retailers of essential commodities enumerated hereunder at a rate not exceeding one-half (1/2) of the rate prescribed under subsection (a), (b) and (d) of the Section: 1. Rice and corn; 2. Wheat of casaba flour, meat, dairy products, locally manufacture, processed or preserved food, sugar, salt and other agricultural, marine, and fresh water products, whether in their original state or; 3. Cooking oil and cooking gas; 4. Laundry soap, detergents, and medicines; 5. Agriculture implements, equipment and post harvest facilities, fertilizers, Pesticides, insecticides, herbicides and other farm inputs; 6. Poultry feeds and other farm inputs; 7. School supplies; and aDSIHc 8. Cement. For purposes of this provision, the term exporters shall refer 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 exports sale shall be excluded from the total sale and shall be subject to the rate not exceeding (1/2) of the rate prescribed under pars. (a), (b), and (d) of this Article. c. On retailers, Gross Sales/Receipts Rate of Tax For the Preceding Year Per Annum 30,000.00 above but not More than 400,000.00 2% More than 400,000.00 More than 400,000.00 Barangays shall have the exclusive power to levy taxes on stores whose gross sales or receipts of the preceding calendar year is Thirty Thousand Pesos (P30,000.00) or less, subject to existing laws and regulations. d. On contractors and other independent contractors, and business establishment principally rendering or offering and rendering services such as those mentioned below: Accounting services Advertising agencies Arrastre services Assaying laboratories Barber shops Battery charging shops Beauty parlors Belt and Buckle shop Booking offices or local exchange (except imported film) Blacksmith Breeding or gamecocks and other sporting animals belonging to others Brokerage Business agents and other independent contractors (juridical or natural) not included among those subject to the occupation tax under Section 12 of the Local Tax Code and whose activity consists essentially in the sale of all kinds of services for a fee Business management services Cable TV services Carpentry shops Cinematography film owners, lessors or distributors, videotape coverage Collecting agencies Commercial or immigration brokers Construction and/or repair shops of motor vehicles, motorcycles for hire bicycles and/or tricycles Delivery services Drafting and architectural services Dyeing establishments Employment agencies Escort services Funeral Parlors Furniture repair shops Garages General engineering, general building and specialty contractors, filling, demolition and salvage contractors Goldsmith and silversmiths Hemp-grading establishment House and/or sign painters Ice and cold storage Indentor or indent services Internet services Janitorial services Judo-Karate schools Key smiths Lathe machine shops Laundry shops Legal and other professional services Lumberyards Massage or therapeutic clinic Meteography services Medical and dental clinic Milling service Mining service Painting shops Parking lots Pedicab operators or proprietors Perma press establishments Person engaged in the installation of water system, gas or electric lights, heat or power, sound and light system Plastic lamination, photostastic, white/blue printing, recopying or duplicating services Photographic studio Private hospitals Promotional services Proprietors or operators of smelting plants, engraving plants and plating establishments Public ferries Public warehouse or bodegas Purchasing agencies Recapping plant Recopying and duplicating services like Xerox copying, mimeographing and typing services Rental of equipments, furniture, bicycle, vehicles skates, tractors and other agricultural implements Repair of welding shops Repair services for household appliances, typewriters, etc. Roasting of pigs, fowls and sold for retail Sawmills under contract to saw or cut logs belongings to others; chainsaws operators or proprietors Sculptor shops ATICcS Service stations Shipyards for repairing ships for others Shoe repair shop Shop for planning, surfacing or precutting of lumber Shops for sharing animals Slendering of body building saloons Stables Stevering services Tailoring or dress shops Telephone services Tinsmith Transportation terminals not owned by bus operators Upholstery Shops Vaciador shops Vocational schools including driving and IBM schools Vulcanizing shops Warehousing, forwarding services or transloading stations Watch repair center or shops All other contractors and service establishments With Gross Sales/Receipts Amount of Tax For the Preceding Calendar Year Less than P5,000.00 P27.50 5,000.00 or more but less than 10,000.00 61.60 10,000.00 or more but less than 15,000.00 104.50 15,000.00 or more but less than 20,000.00 165.00 20,000.00 or more but less than 30,000.00 275.00 30,000.00 or more but less than 40,000.00 385.00 40,000.00 or more but less than 50,000.00 550.00 50,000.00 or more but less than 75,000.00 880.00 75,000.00 or more but less than 100,000.00 1,320.00 100,000.00 or more but less than 150,000.00 1,980.00 150,000.00 or more but less than 200,000.00 2,640.00 200,000.00 or more but less than 250,000.00 3,630.00 250,000.00 or more but less than 300,000.00 4,620.00 300,000.00 or more but less than 400,000.00 6,160.00 400,000.00 or more but less than 500,000.00 8,250.00 500,000.00 or more but less than 750,000.00 9,250.00 750,000.00 or more but less than 1,000,000.00 10,250.00 1,000,000.00 or more but less than 2,000,000.00 11,500.00 less than 2,000,000.00 or at the rate not exceeding fifty more percent (50%) of one percent Should a contractor mentioned in this subsection undertake to furnish the materials and labor for construction work, the costs of such material and labor shall be deducted from his gross receipts for the purpose of determining the tax due from him. ETHIDa In the preceding calendar year, regardless of when the business starts, the tax shall be based on the gross sales and/or receipts for the preceding calendar year or any fraction thereof, as provided in the pertinent schedule. e. On banks and other financial institution, such as 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, at rate not exceeding fifty percent (50%) of one percent (1%) on 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 and profit from exchange of sale property, insurance premium. f. On peddlers engaged in the sale of any merchandise or article of commerce, at a rate Fifty pesos (P50.00) annually. g. On any business at the rate of two-percent (2%) of gross sales or receipts of the preceding calendar year but not less than the amount indicated in the following. g1) On cafes, cafeterias, ice cream and other refreshment parlors, restaurants, soda fountain bars, carenderias of food caterers, parlors, restaurants, soda fountain bar, carenderias of food cafeteria Minimum Tax Per Annum a) Cafe and Cafeteria P200.00 b) Ice cream and other refreshment Parlors and soda fountain bars 300.00 c) Carenderias 500.00 e) n Food Caterer 1,500.00 g2) On privately-owned public markets 1,000.00 g3) On real estate dealers, subdivision operator, and lessors of real estate 500.00 g4) On private cemeteries and memorial park 2,000.00 g5) On boarding house 200.00 g6) On the business of dealers and retailers of fermented liquors distilled spirits, wines and tuba Dealers/Distributors/Retailers of Imported wines 2,000.00 Domestic Wines 1,000.00 Fermented liquors/bear 1,000.00 Tuba and the like 200.00 g7) On tobacco dealers retail leaf tobacco dealers 100.00 Wholesale leaf tobacco dealers 200.00 Retail manufactured tobacco dealers (cigars & cigarettes) 250.00 g8) On amusement places Day and Night club 6,000.00 Day club and night club 4,000.00 Cocktail lounge or bar 1,600.00 Cabarets or dance hall 2,000.00 Bathhouse or swimming pool, resort and other similar places 300.00 Skating rink 500.00 Billiard and pool hall 200.00 Bowling Alley 1,000.00 Circus, carnival or the likes 1,000.00 Merry-go round, roller coaster, Ferries wheel, and other similar contrivances 500.00 Shooting gallery and other contrivances for recreation 200.00 Vaudevilles and show 100.00 Boxing Stadium 1,000.00 Boxing Contest 500.00 Cockpit 6,000.00 Plus: Sultada Fees Per Cockfight Derby cockfight 10.00 Ordinary cockfight 3.00 Race track 4,000.00 Theaters and Cinema houses: Video houses operators fixed 1,000.00 Traveling Video shows 500.00 Theaters: Non-aircon 2,000.00 Air-conditioned 5,000.00 Plus: An amusement tax per admission ticket payable to the Municipal Treasurer within 20 days next following the month for which the tax is due as regards operators and within 10 days next following business day with respect to itinerant operators 00.10 g9) On amusement devices: Operators of jukebox machines 100.00 Sing-a-long P100.00 g10) On common carriers Motorized Tricycles 600.00 Motorized bancas, watercraft or pump boat 400.00 Pedicab 200.00 g11) On golf links 6,000.00 SECTION 2A.02. Time of Payment. Unless specifically provided in the article, the tax imposed in this article shall accrue on the first day of January of each year as regards subject then liable therefore and the same may be paid in quarterly installments within the first twenty (20) days of January and to each subsequent quarters unless extended by the Sangguniang Bayan for justifiable reasons but only for a periods not exceeding six (6) months. TIADCc The tax must be paid to the Municipal Treasurer before any business or activity herein specified can be lawfully begun and pursued and the tax shall be reckoned from the beginning of the calendar quarter. When the business is abandoned, the tax shall not be exacted for a period longer than the end of the calendar quarter. When the tax has been paid for a period longer than the current quarter and the business, trade of activity is abandoned, no quarters shall be made. SECTION 2A.03. Surcharge for Late Payment. Failure to pay the tax 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 tax due, such surcharge to be paid at the same time and in the same manner as the tax is due. SECTION 2A.04. Interest on Unpaid Tax . In addition to the surcharge imposed herein, there shall be imposed an interest of two (2%) percent per month on the unpaid tax including surcharges the date it is due until it is fully paid but in no case shall the total interest exceed thirty-six (36) months. SECTION 2A.05. Administrative Provisions. 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 corresponding fees and the business tax imposed under this article. The tax for a newly started business shall be one tenth (1/10) of one percent (1%) of the capital investment for the first year or one-fourth of one tenth of one percent (1/4 of 1/10 of 1%) for the initial quarter. In the succeeding calendar year, regardless of when the business starts the tax shall be based on the gross sales and/or receipts of the preceding calendar year or any fraction thereof, or is provided in the pertinent schedule. b. Issuance and posting of official receipt. The Municipal Treasurer shall issue an official receipt upon payment of the business tax. Issuance of the paid official receipt shall not relieve the taxpayer from any requirement imposed by the different departments of this municipality. Every person issued on official receipt for the conduct of 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 representative. c. Invoices or receipts. All persons subject to the graduated fixes taxes on business, shall, for each sale or transfer of merchandise or goods or per services rendered valued at five pesos (P5.00) 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 style if any and business address. The original of each sales invoices 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 the purpose of this code. d. Sworn statement of gross receipts or sales. Operators of business subject to the graduated fixed taxes shall submit a sworn statement of the capital investment before the start of their business operations and upon application for a Mayor Permit to operate the business upon payment of the 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 a 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 sworn statements of gross sales or receipts or submit fraudulent statements, for whatever reason, including among others that he failed to provide himself with books, records, and/or subsidiaries for his business. The municipal Treasurer or his authorized representative may verify or assist the gross sales or receipts of the taxpayer under the best available evidence upon which the tax may be based. In case where a person conducts or operates two (2) or more of the businesses enumerated in this Article which are subject to the same rate of tax, the tax, shall be computed on the combined total gross sales or receipts of the said two (2) or more related businesses. cSEDTC e. Retirement of Business. 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 thirty (30) days following the closures. If the tax paid during the year be less than the tax due on said years sales or receipts of the current year, the difference shall be paid before the Municipal Treasurer issued the corresponding Certificate of Retirement upon payment of fees required in this Code. f. Issuance of Certification. The Municipal Treasurer may, upon presentation satisfactory proof that the original official receipt has been lost, stolen or destroyed, issued a certificate to the effect that the tax has been paid, indicating therein the number of the official receipt issued upon payment of a fee as provided on this code. g. Transfer of business to other Location. Any business for which a municipal tax has been paid by the person conducting, it may be transferred and continue in any other place within the territorial limits of the municipality without the payment of additional tax during the period for which the payment of the tax was made. h. Death of Licenses. When any individual paying business tax dues and the business is continued by a person interested in the estate, an additional payment shall be required for the residue of the term for which the tax was paid. SECTION 2A.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) or imprisonment of not less than One (1) month but not exceeding Six (6) months or both at the discretion of the court. ARTICLE B Community Tax SECTION 2B.01. Imposition of Tax. a. Every inhabitant of the Philippines eighteen (18) years of age or over who has been regularly employed on a wage or salary basis for at least thirty (30) consecutive working days during any calendar year, or is engaged in business or occupation, or who owns a real property with an aggregate assessed value of One Thousand Pesos (P1,000.00) or more, or who is required by the Law to file an income tax return shall pay an annual community tax of Five Pesos (P5.00) Pesos and an annual additional tax of One Pesos (P1.00) for every One Thousand Pesos (P1,000.00) of income regardless of whether from business, exercise of profession or from property which in no case shall exceed Five Thousand Pesos (P5,000.00). In the case of husband and wife, the additional tax herein imposed shall be based upon the total property owned by them and the total gross receipts or canings derived by them. AIDSTE b. Every corporation no matter how created or organized, whether domestic or resident foreign, engaged in or doing business in the Philippines shall pay an annual community tax of Five Hundred Pesos (P500.00) and annual additional tax, which no case shall exceed Ten Thousand Pesos (P10,000.00) in accordance with the following schedule: 1. For every Five Thousand Pesos (P5,000.00) worth of real property in the Philippines owned by it during the preceding year based on the valuation or assessed value used for the payment of the real property tax under existing laws, found in the assessment rolls of this city or municipality where the real property is situated Two Pesos (P2.00); and 2. For every Five Thousand Pesos (5,000.00) of gross receipts or earning derived by it from its business in the Philippines during the preceding year Two Pesos (2.00). The dividends received by a corporation from another corporation however shall, for the purpose of the additional tax, be considered as part of the gross receipts or earnings of said corporation. SECTION 2B.02. Exemptions. The following are exempt from the payment of community tax: a. Diplomatic and consular representatives; and b. Transient visitors when their stay in the Philippines does not exceed three (3) months. SECTION 2B.03. Time and Manner of Payment . Penalties for Delinquency. a. The community tax shall accrue on the first (1st) day of January of each year which shall be paid not later than the last day of February of each year. If a person reaches the age of eighteen (18) years or otherwise loses the benefit of exemption on or before the last day of June, he shall be liable for the community tax on the day he reaches such age or upon the day the exemption ends, however, if a person reaches the age of eighteen (18) years or loses. The benefit of exemption on or before the last day of March, he shall have twenty (20)-day to pay the community tax without becoming delinquent. Person 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. b. Corporation established and organized on or before the last day of June shall be liable for the community tax for the year. Corporations established and organized on or before the last day of March shall have twenty (20)-day within which to pay the community tax without becoming delinquent. Corporation established and organized on or after the first day of July shall not be subject to the community tax for that year. If the tax is not paid within the time prescribed above, there shall be added to the unpaid amount an interest of twenty-four percent (24%) per annum from the due date until it is paid. SECTION 2B.04. Place of Payment . a. The community tax shall be paid to the Municipal Treasurer. b. The Municipal Treasurer may deputized Barangay Treasurer in the municipality to collect the community tax payable by individual taxpayers and shall be extended only to Barangay Treasurers who are competent and property bonded in accordance with applicable law. c. The additional community tax of any person natural juridical based on sales gross receipts of branch, sales office or warehouse located in this municipality shall likewise be paid to the Municipal Treasurer. d. No person residing in this Municipality shall pay his community tax to other cities or municipalities, Any person, natural or juridical, who pay community tax to any other city or municipality shall remain liable to pay such tax to this municipality. e. It shall be unlawful for any city or municipal treasurer or their representatives to collect or accept payment of community tax from resident of this municipality or juridical persons whose principal office is located in this municipality. SECTION 2B.05. Administrative Provisions. a. 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 be also issued to any person or corporation not subject to community tax upon payment of One Pesos (P1.00). b. When an individual subject to the community tax acknowledges any document before a notary public, takes the oath of office upon election or appointment to any position in the government service; receives certificate, or permit from any public authority; pays any tax or fee; receives any money from any public fund; transacts any official business; or receives any salary or from any person, officer, or corporation with whom such transaction is made or business done or from whom any salary or wage is received to require such individual of exhibit the community tax certificate. The presentation of community tax certificate shall not be required in connection with the registration of voter. c. When, through its authorized officers, any corporation subject to the community tax receives any license, certificate, or permit from any public authority, pays any tax or fee, receives money from public funds, or transacts other official business, it shall be the duty of the public official with whom such transaction is made or business done, to require such corporation to exhibit the community tax certificate. d. The community tax certificate required in the two preceding paragraphs shall be the one issued for the current year except for the period from January until the fifteenth (15th) of April each year, in which case, the certificate issued for the preceding year shall suffice. e. Acquisition of Community Tax Certificate; Distribution of Proceeds. 1. The Municipal Treasurer shall secure thru proper requisition, duly approve by the Municipal Mayor, the Community Tax Certificate from the Bureau of Internal Revenue thru the Provincial Treasurer accordance with the prescribed regulations. The Treasurer shall see to it that sufficient stock of Tax Certificates is always available in his custody. 2. The proceeds of the tax shall accrue to the general funds of this Municipality and Barangays except a portion thereof which shall accrue to the general fund of the National Government to cover the cost of printing and distribution of the forms and other related expenses. The Municipal Treasurer shall remit to the National Treasury the said share of the National Government in the proceeds of the tax within ten (10) days after the end of each quarter. 3. The proceeds of the community tax actually and directly collected by the Municipal Treasurer shall accrue entirely to the general fund of this Municipality. However, the proceeds of the community tax collected through the Barangay treasurers shall be apportioned as follows: AaCTcI 3.1. Fifty percent (50%) shall accrue to the general fund of this Municipality; 3.2. Fifty percent (50%) shall accrue to the Barangay where the tax is collected. f. Every taxpayer paying the Community Tax shall be required to submit a sworn statement declaring the information required in the preparation and issuance of the Community Tax Certificate to the Municipal Treasurer who shall keep a special file therefore. g. The Municipal Treasurer may continue to use the un-issued Residence Certificates, BIR Form 9.01 still in his possession, until the same are exhausted and/or pending receipt of the new Community Tax Certificates. For this purpose, he shall superimpose or clearly mark on the face of the Certificate the words" Community Tax Certificate "and the maximum amount of additional tax payable by individual and corporate taxpayers shall be change from P3,000.00 to 5,000.00 and from P6,000.00 to P10,000.00, respectively. Violation of any provision of this Ordinance or the fraudulent use of the Community Tax Certificate herein provided shall be punishable of a fine of not less than One Thousand Pesos (P1,000.00) nor more than Five Thousand Pesos (5,000.00), or imprisonment of not less than One (1) month nor more than Six (6) months, or both, at the discretion of the Court. The Municipal Treasurer shall keep and maintain in his Office a special file of all sworn statement required under paragraph (a) of this Section. ARTICLE C Tax on Advertisements SECTION 2C.01. Imposition of Tax. There is hereby levied a tax on billboards, signboards, or advertisements at the rates prescribed hereunder: Amount of Tax Per Annum Billboards or signboards for advertisement of a business, per square meter or fraction thereof: Single face P75.00 Double face 125.00 Billboards or signboards for professionals, Per square meter or fraction thereof 55.00 Billboards, sign or advertisements for business or profession painted on any building or structure or otherwise separated or detached there from, per square meter or fraction thereof 65.00 Advertisements for business or profession by means of slides in movies payable by owners of movie houses 250.00 In addition to the tax provided above under item (a) to (e) inclusive, for the use of electric or neon lights in billboards, per square meter or fraction thereof. 75.00 Mass display of signs: From 100 to 250 display signs 500.00 From 251 to 500 display signs 750.00 From 501 to 750 display signs 1,000.00 From 751 to 1,000 display signs 1,250.00 From 1,001 or display signs 2,000.00 Advertisements by means of vehicles, balloons, Kites, etc. Per day, or fraction thereof 100.00 Per week or fraction thereof 200.00 Per month, or fraction thereof 300.00 SECTION 2C.02. Exemption. The tax imposed in this article advertisements displayed at the place where the profession or business advertised is conducted shall be exempt from the payment of the taxes imposed under this article. SECTION 2C.03. Time of Payment. The tax imposed in this article shall be paid to the Municipal Treasurer before the advertisement, sign, signboard or billboard is displayed and within the first twenty (20) days of January each year and of each subsequent quarter. acEHCD SECTION 2C.04. Surcharged for Late Payment. Failure to pay the tax prescribed in this Article within the time required shall not subject to a surcharge of twenty-five (25%) percent of the original amount of tax due, such surcharge to be paid at the same time and in the same manner as the tax due. SECTION 2C.05. Interest of Unpaid Tax. In addition to the surcharge imposed herein, there shall be imposed an interest of two (2%) percent per month upon the unpaid amount from the due date until the tax is fully paid but in no case shall the total interest thereof exceeds thirty-six (36) months. If an extension of time for the payment of the tax due 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 2C.06. Administrative Provisions. Any person desiring to display signs, signboards, billboards or advertisements shall file a written application on the required forms and submit the necessary plans and description of the advertisements, sign, signboard or billboard to the Municipal Mayor. The permit issued by the Municipal Mayor shall be presented to the Municipal Treasurer who shall collect the tax before the advertisement, sign, signboard or billboard is displayed. SECTION 2C.07. 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 exceeding Five Thousand Pesos (P5,000.00) or imprisonment of not less than One (1) month but not exceeding Six (6) months, or both at the discretion of the Court. CHAPTER III Permits and Regulatory Fees ARTICLE A Mayor's Permit Fee on Business SECTION 3A.01. Imposition of Tax. There shall be collected an annual fee at the rate of Twenty (20%) percent of the annual tax due but not less than the rates provided hereunder for the issuance of a Mayor's Permit for every business tread or activity that a person shall conduct within this municipality but in no case shall it exceed One Thousand Pesos (1,000.00) a. On business subject to Amount of Tax graduated fixed taxes Per Annum 1. Manufacturers, assemblers, repackers, processors, etc. 1.1. Bagoong, salted fish or dried fish P157.50 1.2. Bakery a. Mechanized 157.50 b. Manual with or oven 105.00 1.3. Bed and/or mattresses; a. Mechanized 210.00 b. Manual 105.00 1.4. Bottles/Bottling Plant 210.00 1.5. Boxes 105.00 1.6. Candles 105.00 1.7. Canned goods 210.00 1.8. Clothes and 210.00 1.9. Coconut a. With more than 5 expellers 210.00 b. With less than 5 expellers 105.00 1.10 Confectionary and candies 126.00 1.11 Concrete and hallow blocks 126.00 1.12 copra meal 210.00 1.13 Edible and vegetable oils 210.00 1.14 Galvanized iron sheets and aluminum container 105.00 1.15 Home industries and Furniture 105.00 1.16 Ice, ice cream and frozen delights 105.00 1.17 Soap and Cosmetics 105.00 1.18 Steel and iron products 105.00 1.19 Repack 105.00 1.20 Rectifiers, brewers and distillers 210.00 1.21 Wines, liquor and distilled spirits compounds 210.00 1.22 Other manufacturers, assemblers, repackers and processors not mentioned above 105.00 1.23 Pinipig Maker 84.00 2. On retailers, dealers, wholesalers and distributors: 2.1 agricultural product 105.00 2.2 Auto parts 105.00 2.3 Drugs and cosmetics 210.00 2.4 Dry goods, clothes and textiles 63.00 2.5 General Merchandise: a. Sari-Sari (Barangay) 63.00 b. Sari-sari (Poblacion) 105.00 c. Inside the public markets 105.00 2.6 Glass ware 105.00 2.7 Groceries 105.00 2.8 Jewelries 210.00 2.9 Lumber/wood and construction materials: a. All kinds 210.00 b. Coco Lumber 105.00 c. Bamboos and its products and nipa shingles 105.00 2.10 Lubricating oils by-products 105.00 2.11 Liquefied petroleum Gas (LPG) 105.00 2.12 Kerosene, diesel and gasoline with filling station per pump: a. Aviation Gasoline 210.00 b. Special Gasoline 157.50 c. Regular Gasoline 105.00 d. Diesel-crodo 105.00 e. Kerosene 105.00 2.13 Without filling station or pump: a. Gasoline/diesel 105.00 b. Kerosene 109.20 2.14 Vendors, Buyers and Dealers: a. Chickens, fowls and eggs 42.00 b. Fish vendors (with fixed stalls) 105.00 c. Fish vendors (ambulant) 105.00 d. Fruits, spices and vegetables 52.50 e. Hogs 42.00 f. Large Cattle and other livestock 105.00 g. Meat, fresh and preserved 105.00 h. Plants and flowers 63.00 i. Feeds 105.00 2.15 Farming Implements a. Fertilizer 210.00 b. Farm Chemicals 210.00 c. Farm Machineries 420.00 2.16 Salt and Sugar 63.00 2.16 n School and Office Supplies 105.00 2.17 Native Products 84.00 2.18 Canned Goods 210.00 2.19 Cellular Phones, Loads and Accessories 262.50 2.20 Newspapers, Magazines and Books 157.50 2.21 Appliances 525.00 2.22 Motorcycle and Bicycle 525.00 2.23 Truck and Automobile 840.00 2.24 Other retailers, wholesalers, dealers and distributors Not mentioned above 52.50 3. On Exporters 205.00 4. On essential commodities the permit fee on the business of manufacturing producing ,importing, wholesaling and retailing of essential commodities not specified above shall be one half (1/2) of the rates prescribed in this article. 5. On rice and corn 5.1 Palay, corn and other grains buyer/dealer 210.00 5.2 Rice and corn wholesaler 210.00 5.3 Rice and corn retailers 105.00 6. On cafes, cafeterias, and other cafes: 6.1 Cafes and cafeterias 84.00 6.2 Ice cream and other refreshment parlors 105.00 6.3 Carenderias and food cater 157.50 6.4 Restaurants 210.00 6.5 Soda fountain bars 105.00 6.6 Food stands for puto, popcorn, peanuts and other cooked foods 63.00 6.7 Gulaman, buko & juice stands 55.00 7. On contractors and service establishment: 7.1 Accounting service 210.00 7.2 Advertising agencies 210.00 7.3 Arrastre service 420.00 7.4 Assaying laboratories 210.00 7.5 Barber shops: a. With three chairs or less 52.50 b. With more than three chairs 105.00 c. Roving/ambulant barbers 42.00 d. Double the fees in a) and b) for air conditioned shops 7.6 Battery charging shops 52.50 7.7 Beauty Parlors: a. With equipments 105.00 b. Manual 52.50 c. Traveling beauticians 63.00 7.8 Belt and buckly shops 63.00 7.9 Blacksmiths: a. Manual 63.00 b. Mechanized 105.00 7.10 Booking Office for film exchange 210.00 7.11 Breeding of gamecocks 105.00 7.12 Breeding of race horses 210.00 7.13 Brokerage 210.00 7.14 Business Agents 105.00 7.15 Business management services 210.00 7.16 Carpentry Shops 105.00 7.17 Cinematographic film owners, lessors or Distributors, video taps coverage service 210.00 7.18 Collecting agencies 210.00 7.19 Commercial or immigration brokers: 210.00 7.20 Construction and/or repair shops: a. motor vehicle and, body building 210.00 b. Bicycle and tricycles, 105.00 c. animal drawn carts 52.50 7.21 Drafting and Architectural services 210.00 7.22 Dyeing establishment 210.00 7.23 Employment agencies 210.00 7.24 Escort services 210.00 7.25 Funeral service parlor: a. Category I 1,500.00 b. Category II 800.00 c. Category III 500.00 d. Embalming Service 300.00 e. Morgues 300.00 f. Chapel 200.00 g. Preparation Room 150.00 (Definition: Category I funeral establishments with chapels and embalming facilities and offering funeral services Category II funeral establishment with chapels and offering funeral services without embalming facilities; and Category III funeral establishment offering only funeral services from the house of the deceased to the burial place) 7.26 Furniture repair shop 105.00 7.27 Garages 210.00 7.28 General engineering, general building and specialty contractor, filling, demolition, salvage work and transfer or relocation 420.00 7.29 Goldsmiths and silversmiths 105.00 7.30 Hemp-grading establishments 210.00 7.31 House and/or sign painter 105.00 7.32 Ice and cold storage 105.00 7.33 Indentor or indent services 210.00 7.34 Janitorial services 210.00 7.35 Judo Karate schools 210.00 7.36 Key smiths 52.50 7.37 Lathe machine shops 63.00 7.38 Laundry shops: a. Manual 52.50 b. Steam 210.00 7.39 Legal and other professional services 105.00 7.40 Lumberyards (Coco Lumber) 105.00 7.41 Massage or therapeutic clinic 420.00 7.42 Mimeograph services 210.00 7.43 Medical and Dental clinic 315.00 7.44 Messengerial service 105.00 7.45 Milling service a. Rolling Rice Mill 210.00 b. Pinipig (Limbukan) 105.00 c. Common Mill 105.00 7.46 Mining service 105.00 7.47 Painting shops 105.00 7.48 Parking Lots: a. One hectare or less 210.00 b. more than one hectare 420.00 7.49 Pedicab operators or proprietors 105.00 7.50 Perma press-per unit 42.00 7.51 Persons engaged in the installation/distribution of: a. Water Systems 210.00 b. gas or bio-gas system 105.00 c. Electric light, hear and power: c.1. Installation 210.00 c.2. Distribution: Capacity in Kilowatts Less than 10,000 kilowatts 105.00 10,000 or more but less than 20,000 210.00 20,000 or more but less than 50,000 420.00 50,000 or more but less than 100,00 n 1,050.00 For every 50,000 fraction thereof In excess of 100,00 n up to million For every 50,000 or fraction thereof In excess of million 420.00 d. Sound System service 63.00 e. Ordinary sound and light system 105.00 f. Stereo-quadro sonic sound and disco light 210.00 7.52 Photographic studios: a. With gallery and photo enlarger 210.00 b. With gallery without photo enlarger 105.00 c. Developing Center 105.00 d. Roving Photographer 63.00 7.53 Photo static white and blue printing 210.00 7.54 Plastic lamination 105.00 7.55 Private hospitals 420.00 7.56 Promotional services 105.00 7.57 Proprietors or operators of heavy equipment for hire 210.00 7.58 Proprietors of smelting plant 210.00 7.59 Proprietors of engraving and planting plants 105.00 7.60 Public ferries 210.00 7.61 Public warehouse and bodegas 210.00 7.62 Purchasing agencies 210.00 7.63 Recapping plant 105.00 7.64 Recopying and duplicating: a. Xerox copying 105.00 b. Mimeographing and typing service 105.00 c. Scanner 210.00 7.65 Renting of equipment: a. Office equipment and furniture 84.00 b. Bicycles, tricycles and skates 84.00 c. Trucks and automobiles 210.00 d. Heavy equipment 210.00 e. Agricultural implement and tools 105.00 f. Diving, skiing and other athletic equip. 105.00 g. Computer and Internet services 210.00 h. VCD/DVD/VHS rentals 189.00 7.66 Repair shop for motor vehicles and engines: a. With shop area of more than 1,000.00 sq meters 210.00 b. With shop area of 500 sq meter or more But less than 1,000 sq. meter 105.00 c. With shop area of less than 500 sq. meters 63.00 d. Welding shop d.1 Electric welding 63.00 d.2 acetylene welding 42.00 d.3 Soldering 42.00 7.67 Repair services: a. Electronic equipment 105.00 b. Household appliances 105.00 c. Radios and amplifiers 63.00 7.68 Roasting of pigs and fowls 42.00 7.69 Sawmills: a. Fixed establishments 210.00 b. Chainsaw operators per unit: b.1. with blade of more than 24 inches 157.50 b.2. with blade with more than 12 inches: but less than 24 inches 105.00 b.3. With blade of 12 inches or less 63.00 7.70 Sculptor shop 105.00 7.71 Service station (washing, greasing, lubricating) 105.00 7.72 Shipyards for repair: a. With shop area of hectare or less 210.00 b. With shop area of more than one hectare 105.00 7.73 Shoe repair shop/shine service: a. Manual 42.00 b. Mechanized 105.00 c. Shine service/stand 42.00 7.74. Shops for planer, surfacing or precutting of lumber 210.00 7.75 Shops for shearing animals 52.50 7.76 Slendering or body saloons 52.50 7.77 Staples 105.00 7.78 Stevedoring services 210.00 7.79 Tailor or dress shop: a. With more than three sewing machines 105.00 b. With three or less sewing machines 105.00 7.80 Tinsmiths: a. Mechanized 84.00 b. Manual 42.00 7.81 Transportation terminal not owned by bus operator 210.00 7.82 Upholstery shop and/or wood carving 105.00 7.83 Vaciador and grinding shop or gristmills 63.00 7.84 Vocational, driving and computer schools 210.00 7.85 Vulcanizing shop 105.00 7.86 Warehousing, forwarding services 210.00 7.87 Watch repair center shop: a) Manual 42.00 b) Mechanized 105.00 7.88 Telephone Services (Public Calling Station) 525.00 7.89 Cable TV services 525.00 7.90 Internet services 525.00 7.91 TV transmitter/repeater/receiver 525.00 7.92 Radio transmitter/repeater/receiver 500.00 7.93 Telephone transmitter/repeater/receiver 500.00 7.94 Other services establishments 55.00 8. On Hotels and Motel: 8.1 Hotels 420.00 8.2 Motels/inns/pension house 315.00 8.3 Hotels, three star up 1,050.00 8.4 Motels, three stars up 525.00 9. On Privately-owned public markets 210.00 10. On Real Estate Dealers: 10.1. Subdivision operators 210.00 10.2. Lessors of Real Estate 52.00 10.3. Real Estate Dealers 265.00 11. On privately-owned cemeteries and memorial parks: 11.1. Commercial 105.00 11.2. Family use 52.00 12. On Lodging Houses 105.00 13. On Boarding Houses 26.25 14. On Operators of Rice and Corn Mills: 14.1. Corn Mill, per 100 cavan capacity per 12 hrs. 26.25 14.2. Rice Mill, per 100 cavan capacity per 12 hrs. 52.50 14.3. Rice and Corn Mill, per 100 cavan capacity per 12 hrs. 105.00 15. On Fishponds, fishpens or fish breeding grounds: 15.1. Fishponds, per hectare 105.00 15.2. Prawnponds, per hectare 210.00 15.3. Fish breeding grounds, per hectare 52.50 15.4. Prawn breeding grounds/estab. 315.00 15.5. Fishpens, per hectare 52.50 16. On Pawnshops: 16.1. Principal Office 105.00 16.2. For each branch in the municipality 52.50 17. On Banks and other Financial Institutions: 17.1. Finance and Investment Companies 1,050.00 17.2. Commercial Banks 840.00 17.3. Savings Banks 630.00 17.4. Rural Banks 420.00 18. On Peddlers: 18.1. Peddlers Using motorized tricycles 105.00 18.2. Peddlers Using Vehicles 157.50 18.3. Peddlers using bicycles or pedicabs 52.50 18.4. Other peddlers and howlers 26.25 b. On businesses subject to two percent tax 1. On gross shop, financing and insurance establishments: 1.1. Money shop 210.00 1.2. Lending Investors 210.00 1.3. Insurance companies 315.00 2. On business of dealers in fermented liquors. Distilled spirits and/or wines/tuba: 2.1. Dealers/Distributors/retailers of a. Imported Wines 1,050.00 b. Domestic Wines 630.00 c. Fermented Liquors (beer) 630.00 d. Tuba or the like 210.00 e. Distilled Liquors 630.00 3. On Tobacco Dealers: 3.1. Retail dealer of tobacco leaf 157.50 3.2. Wholesale leaf tobacco dealer 630.00 3.3. Retail dealer of manufactured tobacco/cigarettes 157.50 3.4. Wholesale dealer of manufactured tobacco 630.00 4. On amusement places or amusement devices 4.1. Day and night club 6,300.00 4.2. Day club or night club 2,100.00 4.3. Cocktail lounge or bars 1,890.00 4.4. Cabaret or dance hall 1,890.00 4.5. Bath house and/or swimming pool, resort and other similar places 630.00 4.6. Skating rink 630.00 4.7. Steam Bath, Sauna Bath and other similar establishment per cubicle 630.00 4.8. Billiard or pool hall: a. First Table 315.00 b. For every additional table 63.00 4.9. Bowling alley: a. Automatic 315.00 b. Non-automatic 157.50 4.10. Circus, Carnival or the like 105.00 4.11. Merry-go-round, rolling coaster ferries wheel, swing, shooting gallery, and other similar contrivance for each contrivance 1,050.00 4.12. Boxing contest, per night 42.00 4.13. Cockpit 666.66 4.14. Race Track 840.00 4.15. Theaters and Cinema houses: a. Theaters and Cinema houses 420.00 b. Itinerant Operator 105.00 c. Video houses or mini theater 105.00 5. On amusement devices: 5.1. Each jukebox machine 42.00 5.2. Each Videogame machine or player 42.00 5.3. Each Computer games machine 199.50 5.4. Each Videoke/KTV machine 210.00 5.5. Each Roleta device 630.00 5.6. Each Drop Coin device 315.00 5.7 Each Color game device 315.00 5.8. Each Number game device 315.00 5.9. Each Dice game (Longgong) device 315.00 6. On private detective agency 210.00 7. On golf links 1,260.00 SECTION 3A.02. Time of Payment. The payment imposed in the preceding section shall be paid to the Municipal Treasurer upon application for a Mayor's Permit before any business or activity can be lawfully begun or pursued and within the first twenty (20) days of January of each year in the case of renewal thereof. SECTION 3A.03. Surcharge for the Late Payment. Failure to pay the tax 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 tax due, such surcharge to be paid at the same time in the same manner as that tax due. SECTION 3A.04. Application for Mayor's Permit, False Statement. A written application for a permit to operate a business shall be filed with the Office of the Municipal Mayor in three copies. The application form shall set the name and address of the applicant, the description or style of the business, the place where the business shall be conducted, statement of the net worth or capital investment and such other pertinent information or data as may be required. Any false statement deliberately made by the applicant shall constitute sufficient ground for denying or revoking the permit issued by the Mayor, and the applicant or license may further be prosecuted in accordance with the penalties provided in this Article. For purposes of uniformity, the application for business license and permit shall be accomplished in three copies using the form in Appendix "B" of this Code. Upon submission of the application, it shall be the duty of the proper authorities to verify if the other municipal requirements regarding the operation of the business or activity are complied with. The permit to operate shall be issued only upon such compliance and after payment of the corresponding taxes and fees as required by this revenue code and other municipal ordinances. The Employee of the Office of the Municipal Treasurer who is in-charge of processing the application shall prepare and accomplish the Business License and Permit Assessment Form in Two (2) copies (Appendix "C") of this code and require the applicant to secure the following before the application shall be processed: a. Police Clearance b. Fire and Zoning Clearance c. Sanitary Permit d. Medical Certificate e. Realty Tax Clearance f. Water Bills and other obligation clearance g. Rentals and Charges Clearance h. Barangay Clearance Any false statement deliberately made by the applicant shall constitute sufficient ground for denying or revoking the permit issued by the Mayor, and the applicant or license may further be prosecuted in accordance with the penalties for in this article. A Mayor's Permit shall be refused to any person, (1) whose business establishment or undertaking does not conform with zoning regulation and safety, health and other requirement of the municipality, (2) that has an unsettled tax obligation, debt or other liability to the municipal government and (3) that the permitee is disqualified under any provision of law or ordinance to established, or operate the business for which a permit is being applied. SECTION 3A.05. Issuance of Permit; its Contents. Upon approval of the application of a Mayor's Permit, two copies of the application duly signed by the Municipal Mayor shall be returned to the applicant. One copy shall be presented to the Municipal Treasurer as basis for the collection of the Mayor of the Mayor's Permit fee and the corresponding business tax. The Mayor's Permit shall be issued by the Municipal Mayor Upon Presentation of the receipt for the payment of the Mayor's Permit fee and the business tax issued by the Municipal Treasurer, and upon compliance of such other requirements as may by required for the issuance using the form in Annex "C" of this Code. Every permit issued by the Mayor shall show the name and residence of the applicant, his nationality and business is a soled proprietorship, corporation or partnership, etc; location of the business; date of issue and expiration of the permit; and other information as may be necessary. The Municipal Mayor shall, upon presentation of satisfactory proof that the original of the permit has been lost, stolen or destroyed, issued a duplicate of the permit upon payment of the fees prescribed in this code. SECTION 3A.06. Posting of Permit. Every permit shall keep his permit conspicuously posted at all time in his place of business or office or if he has no place of business or office, he shall keep the permit in his person. The permit shall be immediately produced upon demand of the Municipal Mayor, the Municipal Treasurer or any of their duly authorized representatives. SECTION 3A.07. Duration and Renewal of Permit. The Mayor's Permit shall be granted for a period of not more than one (1) year and shall expire on the thirty-first (31st) of December following the date of issuance unless revoked or surrendered earlier. It shall have a continuing validity only upon renewal thereof and payment of the corresponding fee. SDHTEC SECTION 3A.08. Revocation of Permit. When a person doing business under the provision of this Article, refuses to pay an indebtedness or liability to the municipality or abuses his privilege to do business to he n injury of the 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 characters, criminals or women of ill-repute, the Municipal Mayor, after investigation, revoke the Mayor's permit and order the closure of the establishment. Such revocation shall operate to forfeit all some 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 the Ordinance governing the establishment and maintenance of business and to prohibit the exercise thereof by the person whose privileged is revoke, until restored by the Sangguniang Bayan. SECTION 3A.09. Other Requirement. The issuance of the Mayor's Permit shall not exempt the license from the fulfillment of other requirements in connection with the operation of the business or in the conduct of an activity prescribed under this Code Ordinance of the municipality. SECTION 3A.10. Penalty. Any violation of the provisions of this Article shall be punished by a fine of not less than One Thousand Pesos (P1,000.00) but not exceeding Five Thousand (P5,000.00) Pesos or imprisonment of not less than One (1) month but not exceeding six (6) months, or both, at the discretion of the Court. ARTICLE B Franchise on Cockpit Operation and Permit Fees for Owners, Operators, Licensees and Cockpit Personnel SECTION 3B.01. Definitions. When used in this Article, the following shall mean: Cockpit Manager or Promoter refers to a person who alone or with another initiates a cockfight and/or calls and takes care of bets from owners of both gamecocks and those of other betters before the orders commencement of the cockfight and thereafter distributes won bets to the winners after deducting a certain commission. Bet Manager refers to an individual who calls and takes care of bets from owner of both game cocks and those of others betters before he orders commencement of the cockfight and therefore distributes won bets to the winners after deducting a certain commission or both. Gaffer (Taga-Tari) refers to a person knowledgeable in the art arming fighting cocks with gaffs on one or both legs. Referee (Sentenciador) refers to a person who watches and oversees the proper gaffing of fighting cocks; determines the physical condition of gamecocks while dock fighting is in progress, the injuries sustained by the cocks and makes known his decision either by work or gesture the result of the cockfighting by announcing the winner or deciding a tie in a contest. Cockpit includes any place, compound, building or portion thereof, where cockfighting is held whether or not money bets are made on the results of such cockfights. SECTION 3B.02. Imposition of Fee. There shall be collected a franchise fee in the amount of P10,000.00 for the operation of a cockpit in the Municipality for a period of Fifteen years (15 years). Other fees include the following: a) On cockpit operators/owners/licensees 1) Application filing fee - P100.00 2) Annual supervisory fee - 100.00 b) On cockpit personnel 1) Cockpit Manager - P500.00 2) Bet Manager - 300.00 3) Bet Taker (Kristo/Kasador) - 100.00 4) Referees (Sentenciador) - 250.00 5) Gaffer (Mananari) - 250.00 6) Matchmaker - 250.00 7) Veterinary Aide - 100.00 8) Cashier - 250.00 SECTION 3B.03. Time Payment. a) The application filing fee is payable to the Municipal Treasurer upon application for a permit or license to operate and maintain cockpits. The cockpit supervisory fee is also payable upon application for a permit and within the first twenty days of January of each year in case of renewal thereof. HSAcaE b) The permit fee on cockpit personnel shall be paid to the Municipal Treasurer before they can participate in a cockfight. Thereafter, the fee shall be paid annually upon renewal of the registration during the birthmonth of the concerned personnel. SECTION 3B.04. Surcharge for Late Payment . Failure to pay the fee prescribed in this article within the time required shall subject the taxpayer to a surcharge of twenty-five (25%) percent of the original amount of fee due. Such surcharge will be paid at the time and in the same time and in the same manner as the fee due. SECTION 3B.05. 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. Cooperative capitalization is encouraged. b) Establishment of cockpit. The Sangguniang Bayan shall determine the number of cockpits to be allowed in this municipality per P.D. 449. c) Cockpit size and construction. Cockpits shall be constructed and operated within the appropriate areas as prescribed in the Zoning Ordinance and the Comprehensive Land Use Plan of the Municipality. d) Only license gaffers, referees bet takes or promoters, cockpit manager shall officiate in all kinds of cockfights held in Municipality of Balete. No operator or owner of a cockpit shall employ or allow the participation in cockfighting of any gaffers, referees, bet takers or promoters who have not secured and paid the fee as herein required. e) The Municipal Mayor shall require the cockpit operators or owners to submit a recommendation for those cockpit officials to be licensed. Only Filipino citizens of good moral character and reputations and have no derogatory police records shall be recommended for licensing. SECTION 3B.06. Penalty. Any violation of the provisions of this Article shall be punished by a fine of not less than One Thousand Pesos (P1,000.00) but not exceeding Five Thousand Pesos (P5,000.00) or imprisonment of not less than one (1) month but not exceeding six (6)-month or both at the discretion of the Court. SECTION 3B.07. Applicability Clause . The provisions of PD No. 449, otherwise known as the Cockfighting Law of 1974, shall apply to all matters regarding the operation of cockpits and the holding of cockfights in the Municipality of Balete, Aklan. ARTICLE B-1 Permit Fee for Cockfighting SECTION 3B-1.01. Definitions. When used in this Article. 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. AScHCD b) "Local Derby" is an invitational cockfight participated in by gamecockers or cockfighting "aficionados" of the Philippines with "pot money" awarded to the proclaimed winning entry. c) "International Derby" refers to the invitational cockfight participated in by local and foreign gamecockers or cockfighting "aficionados" with "pot money" awarded to the proclaimed winning entry. SECTION 3B-1.02. Imposition of Fees. There shall be collected the following fees per day for cockfighting: a. Special cockfights 1. Pintakasi P500.00 2. Karambola 300.00 b. Special derby 1. In derbies with pot money of less than P4,000.00 1,000.00 2. In derbies with pot money of P4,000.00 and above 1,300.00 c. Sultada Fee (During Derby) 50.00 SECTION 3B-1.03. Exclusions. Regular cockfight, 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 3B-1.04. Time of Payment. The fees herein imposed shall be payable to the Municipal Treasurer before special cockfights and derbies can be lawfully held. SECTION 3B-1.05. 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 fee due. Such surcharge will be paid at the time and in the same time and in the same manner as the fee due. SECTION 3B-1.06. Administrative Provisions. a.) Holding of cockfights. Except as provided in this article, cockfighting shall be allowed in this Municipality only on licensed cockpits during Tuesdays and Sundays and other legal holidays as well as during local fiestas for not more that n three (3) days. It may also be held during municipal agricultural, commercial or industrial fair, carnival or exposition for a similar period of three (3) days upon resolution of the Sangguniang Bayan. No cockfighting shall be held on December 30 (Rizal Day), June 12 (Philippine Independence 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 or tourist 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 Sanggunian 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 or bet takers or promoters shall not act as such in any cockpit in this municipality without first securing a license renewable every year on their birthmonth. Only gaffers, referees or bet takers or promoters licensed by the municipality shall officiate in all kinds of cockfighting authorized herein. SECTION 3B-1.07. 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 exceeding Five Thousand Pesos (P5,000.00) or imprisonment of not less than one (1) month but not exceeding six (6) month or both at the discretion of the Court. HESIcT ARTICLE C Cart or Sledge Registration Fee SECTION 3C.01. Imposition of Fee. There shall be collected a registration fee of from the owner of each animal-drawn cart or sledge used in this municipality which shall be registered in the Office of the Municipal Treasurer in the following schedule: Rate of Fee per Annum a. Horse drawn sledge P10.00 b. Animal Drawn Cart 15.00 c. Carromata 15.00 d. Push cart 12.00 SECTION 3C.02. Time and Manner of Payment. The fee shall be paid within the first twenty (20) days of January of every year. For cart or sledge acquired after the first twenty (20) days of January, full amount of the fee for the year shall be paid within twenty (20) days after acquisition of the cart or sledge. Any individual who sells or transfers his cart or sledge at any time for which he has paid the fee in full shall not be entitled to a refund of the fee corresponding to the remaining period for which it has been paid. SECTION 3C.03. Surcharge for Late Payment. Failure to pay the tax prescribed in this Article within the time require shall subject the taxpayer to a surcharge of twenty-Five (25%) percent of the original amount of tax due, such surcharge to be paid at the same time and in the same manner as the tax due. SECTION 3C.04. Administrative Provisions. The Municipal Treasurer shall keep a registry of all carts and sledges, which shall set forth, among others, the name and address of the owners. SECTION 3C.05. Penalty. Any violation of the provisions of this Article shall be punished by a fine of not less than Fifty (P50.00) Pesos, but not exceeding One Hundred (P100.00) Pesos or imprisonment of not n than Five (5) days but not exceeding Ten (10) days, or both at the discretion of the Court. ARTICLE D Large Cattle Registration and Transfer Fees SECTION 3D.01. Definition . For the purposes of this Article, "Large Cattle" includes a two-year old horse, mule, ass, carabao, cow or other domesticated members of the bovine family. SECTION 3D.02. Imposition of Fee. The owner of large cattle is required to register his ownership thereof with the Municipal Treasurer for which a Certificate of Ownership shall be issued to the owner upon payment of a Registration Fee of Fifty Pesos (P50.00), per head. If the large cattle is sold or its ownership is transferred to another person, the sale or transfer shall likewise be registered with the Municipal Treasurer for which a Certificate of Transfer shall be issued to the purchaser upon payment thereof in the amount of Sixty (P60.00) Pesos. 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. Surcharge for Late Payment. Failure to pay the tax prescribed in this Article within the time require shall subject the taxpayer to a surcharge of twenty-five (25%) percent of the original amount of tax due such surcharge to be paid at the same time and in the same manner as the tax due. SECTION 3D.05. Administrative Provisions. Large cattle shall be registered with the Municipal Treasurer upon reaching the age of two years; The ownership of large cattle, or its sale or transfer of ownership to another person shall be registered with the Municipal Treasurer. All large cattle presented to the Municipal Treasurer shall be recorded in a registry book showing the name and residence of the owner; the consideration or purchase price of the animal in cases of sale or transfer; and the class, color, age, sex, brand and other identifying marks of the large cattle. These data shall be stated in the certificate of ownership issued to the owner thereof. AcICHD If the large cattle is sold or the ownership is transferred to another person, the names and residences of the vendor or transferor and the vendee or transferee, and all references by number to the original certificate of ownership with the name of the local unit that issued it shall likewise be indicated in the transfer certificate of ownership. No entries of transfer shall be made or certificates of transfers shall be issued by the Municipal Treasurer except upon the production of the original certificate of ownership and certificate of transfer and such other documents that show title to the owner. SECTION 3D.06. Penalty. Failure of the owner to comply with the provisions of this article for five (5) successive years shall be considered a violation to which a fine of not less than One Thousand Pesos (P1,000.00) but not exceeding Five Thousand (P5,000.00) Pesos shall be imposed. SECTION 3D.07. Applicability Clause. All other matters relating to the registration of large cattle shall be governed by pertinent provisions of the Revised Administrative Code and other applicable laws, ordinances and rules and regulations. ARTICLE E Franchise and Permit Fee on Bicycles, Tricycles, Pedicabs and Motorcabs and the Driving or Operation Thereof SECTION 3E.01. Imposition of Fee. There shall be collected a franchise fee (good for 3 years), an annual registration fee and permit for every operated bicycle, tricycle, pedicab and motorcycle with backseat extension and the operation or driving thereof in this Municipality, in the following schedule: Rate of Fee for Three Years a. Franchise Fee a.1. Tricycle for Hire P241.50 a.2. Pedicab for Hire 75.00 b. Registration Rate of Fee per Annum b.1. Bicycle, Owner's use P10.50 b.2. Bicycle, for hire 15.75 b.3. Tricycle, owner's use 15.75 b.4. Tricycle, for hire 21.00 b.5. Pedicab, for hire 26.25 b.6. Motorized tricycle cab 157.50 b.7. Motorcycles with backseat extension used to transport persons or goods 210.00 c. Permit for Operation/Driving c.1. Pedicabs Operator/Proprietor 52.50 c.2. Pedicab Driver 26.25 c.3. Motorized Tricycle Operator/Proprietor 105.00 c.4. Motorcab Driver 52.50 SECTION 3E.02. Time and Manner of Payment. The fee herein imposed shall be due on the first day of January and payable to the Municipal Treasurer with in the first twenty (20)-day of January of every year. For bicycle acquired after the first twenty (20)-day January, the permit fee shall be paid without penalty within the first twenty (20)-day following its acquisition. Renewal of Franchises shall be on or before the expiration date of the provisional authority granted to the franchisee. SECTION 3E.03. Surcharge for Late Payment. Failure to pay the tax prescribed in this Article within the time require shall subject the taxpayer to a surcharge of twenty-five (25%) percent of the original amount of tax due such surcharge to be paid at the same time and in the same manner as the fee due. SECTION 3E.04. Administrative Provisions. a. Only Filipino citizens or corporations with sixty percent (60%) Filipino equity are qualified to be operators of tricycles-for-hire and pedicabs-for-hire. b. No tricycle-for-hire or pedicab-for-hire, either for passenger or for cargo or both, shall be operated in this municipality without a Motorized Tricycle Operator's Permit (MTOP) or Pedicab Operator's Permit (POP) from the Sangguniang Bayan and a corresponding permit from the Office of the Mayor under the Municipal Revenue Code. c. Application forms shall be secured from and filed with the Office of the Secretary to the Sangguniang Bayan together with the required supporting documents. d. No MTOP shall be granted unless the applicant is in possession of units with valid registration papers from the Land Transportation Office (LTO). e. Operators shall only employ drivers who are duly licensed by the LTO for tricycles-for-hire. f. An application for a Motorized Tricycle Operator's Permit (MTOP) may be filed any time of the year using the appropriate franchising forms and submitted together with the other documents listed hereunder: 1. Proof of Ownership (Original Purchase Receipt, Deed of Sale, Deed of Conditional Sale or Registration Papers); 2. Community Tax Certificate; 3. Proposed route/s with corresponding rates; 4. Valid registration papers from the Land Transportation Office [LTO] for the units to be used; 5. A duly certified photocopy of a common carrier's insurance certificate sufficient to answer for any liability to passengers and third parties in case of accidents; 6. A picture of the applicant beside his/her tricycle for easy determination of its usage; 7. Road worthiness certification from the Balete PNP station; and 8. Affidavit of the applicant stating that his/her tricycle will be driven only by a person with a Professional Driver's License. g. Noise Suppression. No tricycle-for-hire shall be operated without a silencer attached to its exhaust system. Any violation of this provision shall be penalized under Section 3E.05 of this Chapter. h. Time of Filing and Required Documents for a POP. An application for a Pedicab Operator's Permit [POP] may be filed any time of the year using the appropriate franchising forms and submitted together with the other documents listed hereunder: 1. Proof of Ownership (Original Purchase Receipt, Deed of Sale, Deed of Conditional Sale or Affidavit of Ownership) 2. Community Tax Certificate 3. Proposed route/s with corresponding rates 4. A picture of the applicant beside his/her pedicab for easy determination of its usage; 5. Road worthiness certification from the Balete PNP Station; and 6. Affidavit of the applicant stating that his/her pedicab/s will be driven only by persons not less than eighteen (18) years old. i. No person shall drive a pedicab-for-hire in this municipality unless he/she is at least eighteen (18) years old. j. Pedicab-for-hire units shall be equipped with the following safety devices: 1. Warning Devices. Pedicab operators should install bicycle horns, ringers or equivalent warning devices in their respective units. 2. Reflectorized stickers shall be installed at the front and back portions of pedicab units to enhance nighttime visibility. Battery-operated electronic flashers may also be installed on pedicabs as additional nighttime safety devices. TAIaHE k. MTOP and POP applications endorsed by the Board to the Sangguniang Bayan may be reported out and sponsored by the Committee on Transportation during any regular session or a special session called for this purpose. l. A Motorized Tricycle Operator's Permit (MTOP) or a Pedicab Operator's Permit (POP) shall be valid for a period of three (3) years. m. An operator wishing to stop service completely, or to suspend service for more than one month, should report in writing such suspension or termination to the Board. n. A Motorized Tricycle Operator's Permit (MTOP) or a Pedicab Operator's Permit (POP) is non-transferable whenever there is change of ownership. Such change of ownership shall be construed as an amendment thereto and any amendment shall require appropriate approval from the Sangguniang Bayan upon the recommendation of the Board. o. If the new owner opts to apply for a new franchise, the unit's previous franchise shall be deemed automatically cancelled upon the issuance of a new franchise. p. The Balete Franchising and Regulatory Board, in coordination with the PNP, shall conduct seminars on road safety and traffic rules and regulations for pedicab and tricycle drivers at least once every six months. After each seminar, the Board may issue identification cards to participating pedicab drivers, the cost of which shall be borne by the concerned individuals. q. Operators and drivers of all tricycle-for-hire and pedicab-for-hire are required to install at least two (2) garbage receptacles in their vehicles-one (1) for biodegradable and one (1) for non-biodegradable solid waste. The color scheme and usage designation of the said receptacles shall be in accordance with the guidelines set forth by the Solid Waste Management Board of this municipality. r. Tricycles and pedicabs intended for private or personal use should be registered with the Office of the Mayor and should display conspicuously a "NOT-FOR-HIRE" or "PRIVATE" sign at the front and back portions of their sidecars. 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 exceeding Five Thousand Pesos (P5,000.00) or imprisonment of not less than one (1) month but not exceeding six (6)-month or both at the discretion of the Court. ARTICLE F Poundage Fee SECTION 3F.01. Definition. When used in this Article, the following shall mean, viz. : "Astray Animal" that which is set loose or not under the complete control of the owner, or the one in charge of, or found in streets, road shoulders and in public or private places whether fettered or not; "Streets, road shoulders and public places" includes national, provincial, municipal or Barangay roads, streets, alleys, parks, plazas, public market and such other places open and frequented by the general public; "Private Places" includes privately-owned streets, alleys, yards, ricefields or farmlands and lots owned by individual other than the owner of the animal. SECTION 3F.02. Imposition of Fee. There shall be collected the following poundage fees for each day or fraction thereof from the owner of a stray animal: Large Cattle P21.00 All other animals 10.50 SECTION 3F.03. Time and Manner of Payment. The fees herein imposed shall be paid to the Municipal Treasurer before the animal is released to its owner. SECTION 3F.04. Administrative Provisions. a. Owners or persons responsible for the straying of animals in public places shall be held responsible for the damages caused as a consequence of their presence in such places. In case of dog bite or any similar cases, owners of the concerned animals shall be held liable to shoulder all the medical/professional and other related expenses required of the victim/s in the course of his/her/their medication; b. Stray animals are to be impounded in the identified pooling centers in the Municipality for the specified period from the time they were pooled away; c. Pooling centers for fowls and pets, and for livestock shall be the vacant lot besides the Police Station and the Municipal Slaughterhouse respectively; d. Owners or persons responsible of the impounded animals shall claim them at those respective pooling centers within the specified period, provided that they settle first their obligations with the Municipal Treasurer; e. Owners or persons responsible are to be given 24 hours and 48 hours time to claim their pets and fowls, and livestock respectively, otherwise such animals will either be sold at a public auction or be butchered, the proceeds of which shall accrue to the Municipal Government. The procedure for the conduct of public auction is as follows: e.1. The Municipal Treasurer shall post notices for five (5) days in conspicuous places within the Municipality. The animal shall be sold to the highest bidder within five (5) days after the auction sale. Afterwards, the Municipal Treasurer shall make a written report of the proceedings for the information of the Municipal Mayor. e.2. The owner may stop the sale by paying at any time before or during the auction sale, the poundage fee due and the cost of the advertisement and conduct of sale to the Municipal Treasurer, otherwise the sale shall proceed. f. Fifty percent (50%) of the collected prescribed fine shall be shared out with the Barangay responsible for the impounding of certain stray animals while the other 50% shall be applied to the cost of the impounding, the conduct of public auction and the residue thereof shall accrue to the General Fund of the Municipality; g. Unclaimed animals shall be sold at the public auction called for the purpose or to be butchered as may be determined by the Livestock Inspector; h. In implementing this Article, the Balete PNP shall be assisted by any person duly authorized by the Local Chief Executive as well as by the Barangay Officials of every Barangay. SECTION 3F.05. Penalty. Any violation of the provisions of this Article shall be punished with a fine of not less than One Thousand Pesos (P1,000.00) but not exceeding Five Thousand Pesos (P5,000.00) or imprisonment of not less than one (1) month but not exceeding six (6)-month or both at the discretion of the Court. ARTICLE G Dog License Fee SECTION 3G.01. Imposition of Fee . There shall be collected a license fee of Twenty Pesos (P20.00) from an owner of a dog over three (3) months old. SECTION 3G.02. Time and Manner of Payment . The fee herein imposed shall be paid to the Municipal Treasurer with in the first twenty (20)-day of January. If the dog is acquired after January 20, the fee shall be paid without penalty within the first twenty (20) days after the date of acquisition. SECTION 3G.03. Surcharge for Late Payment . Failure to pay the tax prescribed in this Article within the time require shall subject the taxpayer to a surcharge of twenty-five (25%) percent of the original amount of tax due such surcharge to be paid at the same time and in the same manner as the tax due. SECTION 3G.04. Administrative Provisions . The Municipal Treasurer shall keep a registry of all licensed dogs describing the same by name, color, breed and sex. He shall also enter in the registry the name and address of the owner or the keeper. SECTION 3G.05. Penalty. Any violation of the provisions of this Article shall be punished by a fine of not less than Fifty (P50.00) Pesos, but not exceeding One Hundred (P100.00) Pesos or imprisonment of not less than Five (5) days but not exceeding Ten (10) days, or both at the discretion of the Court. ARTICLE H Registration Fee on the Fishing Boats and Motorboats SECTION 3H.01. Imposition of Fee . There shall be collected a registration fee from the owner of each fishing boats or motorboat of three (3) gross tons or less operated within this municipality: Motorized with engine of 10 horse power or less P26.25 Motorized with engine of more than 10 H.P. but less than fifteen (15) H.P. 52.50 Motorboat with more than 50 H.P. 78.75 Non-motorized boats: d.1. Baroto 10.50 d.2. Bancas with sail 21.00 SECTION 3H.02. Time and Manner of Payment. The fee herein imposed shall be paid to the Municipal Treasurer with in the first twenty (20)-day of January or within the first twenty (20)-day of each calendar quarter. The corresponding fees for at least the current quarter shall be paid for each Fishing boat or motorboat newly acquired after the first twenty (20) days of January. SECTION 3H.03. Surcharge for Late Payment. Failure to pay the tax prescribed in this Article within the time require shall subject the taxpayer to a surcharge of twenty-five (25%) percent of the original amount of tax due such surcharge to be paid at the same time and in the same manner as the tax due. SECTION 3H.04. Administrative Provisions. The Municipal Treasurer shall keep a registry of all fishing boats and motorboats issued with Mayor's Permit which shall contain among others the name and address of the owners. SECTION 3H.05. Penalty . Any violation of the provisions of this Article shall be punished with a fine of not less than One Thousand Pesos (P1,000.00) but not exceeding Five Thousand Pesos (P5,000.00) or imprisonment of not less than one (1) month but not exceeding six (6)-month or both at the discretion of the Court. ARTICLE I Permit Fee on Circus and Parades SECTION 3I.01. Imposition of Fee . There shall be collected a permit fee of twenty-five (P25.00) pesos per day on every circus or menagerie parades or other parades using banners, floats or musical instruments carried out in the municipality. SECTION 3I.02. Time and Manner of Payment. The fee imposed herein shall be paid to the Municipal Treasurer upon application for a permit to the Municipal Treasurer or Mayor. SECTION 3I.03. Exemption. Civic, military parades and religious procession shall be exempt from payment of the permit fee imposed herein. SECTION 3I.04. Administrative Provisions . Any person that shall hold a parade within this municipality shall first obtain a permit from the Municipal Mayor before undertaking the activity. For the purpose written application in a prescribed from shall set forth the name and address of the applicant, the description of the activity, the place where the same will be conducted and such other pertinent information or data as may be required. SECTION 3I.05. Penalty. Any violation of the provisions of this Article shall be punished by a fine of not less than One Thousand Pesos (P1,000.00) but not exceeding Five Thousand Pesos (P5,000.00) or imprisonment of not less than one (1) month but not exceeding six (6)-month or both at the discretion of the Court. ARTICLE J Permit Fee on Caretela or Caleza SECTION 3J.01. Imposition of Fee. There shall be collected a permit fee of Ten (P10.00) Pesos per annum, for each or n "Caretela" used in this municipality. SECTION 3J.02. Time and Manner of Payment. The fee imposed herein shall be due and payable upon application for a mayor's permit within the first Twenty (20)-day of January. The pay maybe paid in quarterly installment of Two Pesos and Fifty Centavos (P2.50) per quarter within the first twenty (20) days of each quarter. Corresponding registration for at least the current quarter shall be paid on each "Calesa" or "Caretela" newly acquired after the twentieth (20th) day of January. Any person who has paid the fee in full shall not be entitled to a refund of the fee corresponding to the remaining period for which it has been paid. SECTION 3J.03. Surcharge for Late Payment. Failure to pay the tax 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 tax due, such surcharge to be paid at the same time and in the same manner as the tax due. SECTION 3J.04. Administrative Provisions. All "Calesa" or "Caretela" shall be registered with the Municipal Treasurer who shall prove a metal plate for every registered "Calesa" or "Caretela". The Municipal Treasurer shall keep a register of all "Calesa" or "Caretela" which shall contain, among others, the name and address of the owner and the number of the registration place. TCAScE SECTION 3J.05. Penalty. Any violation of the provisions of this Article shall be punished with a fine of not less than One Thousand Pesos (P1,000.00) but not exceeding Five Thousand Pesos (P5,000.00) or imprisonment of not less than one (1) month but not exceeding six (6)-month or both at the discretion of the Court. ARTICLE K Permit Fee on Film-making and Videotape Coverage SECTION 3K.01. Imposition of Fee . There shall be collected a permit fee of per film from any person that shall go on location filming or have video coverage on any program or activity within the territorial jurisdiction of this municipality in the following schedule: Rate of Fee Commercial Movies P262.50 Commercial Advertisement 210.00 Documentary Film 157.50 Videotape Coverage 105.00 SECTION 3K.02. Time of Payment . The fee imposed herein shall be paid to the Municipal Treasurer upon application for the Mayor's Permit before location filming is commenced. SECTION 3K.03. Surcharge for Late Payment . Failure to pay the tax prescribed in this Article within the time required shall subject taxpayer to a surcharged of Two (2%) percent of the original amount of tax due, such surcharge to be paid at the same time and in the same manner as the tax due. SECTION 3K.04. Penalty . Any violation of the provisions of this Article shall be punished with a fine of not less than One Thousand Pesos (P1,000.00) but not exceeding Five Thousand Pesos (P5,000.00) or imprisonment of not less than one (1) month but not exceeding six (6)-month or both at the discretion of the Court. ARTICLE L Permit Fee on Agricultural Machinery and Other Heavy Equipment SECTION 3L.01. Imposition of Fee. There shall be collected an annual permit fee at the following rates for each agricultural machinery or heavy equipment from operators of the said machinery, tenting out said equipment in this Municipality. Rate of fee Per annum Hand tractors P26.25 Light tractors 52.50 Heavy tractors 105.00 Bulldozers 210.00 Forklift 105.00 Heavy Graders 157.50 Light Graders 105.00 Mechanized Threshers 105.00 Manual Threshers 26.25 Other agricultural machinery or heavy equipment not enumerated above 52.50 SECTION 3L.02. Time and Manner of Payment. The fee imposed herein shall be Payable prior to the rental of the equipment upon application for a Mayor's Permit. SECTION 3L.03. Administrative Provisions. The municipal Treasurer shall keep a registry of all heavy equipments and agricultural machineries which shall include the make and brand of the heavy equipment, an agricultural machinery and name and address of the owner. SECTION 3L.04. Penalty. Any violation of the provisions of this Article shall be punished by a fine of not less than One Thousand Pesos (P1,000.00) but not exceeding Five Thousand Pesos (P5,000.00) or imprisonment of not less than one (1) month but not exceeding six (6)-month or both at the discretion of the Court. ARTICLE M Building Permit, Zoning Clearances and Other Related Fees SECTION 3M.01. Imposition of Fee . There shall be collected the following from every application for a building permit and Zoning Clearances: ASEcHI a. Building Permits: a.1. Construction of residential building costing: Not exceeding P15,000.00 Exempted For each succeeding P10,000.00 or fraction thereof P4.20 a.2. Construction of commercial/industrial building costing: Not exceeding P15,000.00 21.00 For each succeeding P10,000.00 or fraction thereof 4.20 a.3. Residential Building Repair (Structural) Costing: P15,000.00 but not exceeding P50,000.00 1,000.00 For each succeeding P10,000.00 4.20 a.4. Commercial or Industrial Building Repair (Structural) costing: Less than P50,000.00 1,000.00 For each succeeding P5,000.00 or fraction thereof 4.20 The same rate fixed above shall be collected for the construction and repair of other structures. e. n For Fire Safety Clearance 26.25 f. Zoning/Locational Clearance: f.1. Single residential structure attached or detached the project cost of which is: 1. P100,000 and below 200.00 2. Over P100,000 to P200,000 400.00 3. Over P200,000 500.00 + 1/10 of 1% in excess of P200,000 f.2. Apartments/Townhouses: 1. P500,000 and below 1,000.00 2. Over P500,000 to 2 Million 1,500.00 3. Over P2 Million 2,500.00 + 1/10 of 1% of cost in excess of P2M regardless of number of doors f.3. Dormitories 1. P2 Million and below 2,500.00 2. Over 2 Million 2,500.00 +1/10 of 1% of cost in excess of 2M regardless of number of doors f.4. Institutional, the project cost of which is: 1. Below 2 Million 2,000.00 2. Over 2 Million 2,000.00 +1/10 of 1% of cost in excess of 2M f.5. Commercial, Industrial and Agro-Industrial, the project cost of which is: 1. Below P100,000 1,000.00 2. Over P100,000 to P500,000 1,500.00 3. Over P500,000 to 1 Million 2,000.00 4. Over 1 Million to 2 Million 3,000.00 5. Over 2 Million 5,000.00 +1/10 of 1% of cost in excess of 2M f.6. Special Use/Special Projects (Gasoline stations, cell sites, slaughterhouse, treatment plant, etc.) 1. Below 2 Million 5,000.00 2. Over 2 Million 5,000.00 +1/10 of 1% of cost in excess of 2M f.7. Alteration/Expansion Same as original application g. Subdivision and Condominium Projects/Activities (Under PD 957): g.1. Approval of Subd. Plan (Including townhouses) 1. Prelim. Approval and Locational Clearance 250.00/ha for the 1st five has. For every additional ha. or a fraction thereof 100.00 2. Final Approval and Devt. Permit 1,200/ha. regardless of Density Additional fee in floor area or houses/bldgs. Sold with the lot 2.00/sq.m. 3. Inspection Fee 500.00/ha. regardless of density 4. Alteration Plan (affected areas only) same as Final Approval and Devt. Permit 5. Certificate of Registration and License To Sell (per saleable lot) Additional fee On floor area of house/bldg. sold with the lot 120.00/ saleable lot Additional fee on floor area of house/ bldg. sold with the lot 10.00/sq m. 6. Certificate of Completion (per ha.) 500/ha. Regardless of density g.2. Approval of Condominium Project (under PD 957) 1. Prelim. Approval and Location Clearance (PA/LC) a. Land Area P500.00/ha b. building 200.00/floor 2. Final Approval and Dev. Permit a. per sq.m. of the total land area 2.00 b. Add'l. cost on the area of the bldg. 2.00/sq.m 3. Inspection Fee 10.00/sq.m. of gross floor area 4. Alteration (affected areas only) same as final Appr. & Dev. Permit 5. Conversion (affected areas only) same as final Appr. & Dev. Permit 6. Cert. of Reg. & License to Sell a. Residential (per sq.m. of saleable area) 10.00 b. Comm'l/Office (per sq.m. of saleable area) 20.00 7. Cert. of Completion 10.00/sq.m. of gross floor area h. Project under BP 220 h.1. Subdivision 1. Preliminary Approval and Locational Clearance a. Socialized Housing P70.00 for the first ten (10) has b. Economic Housing P100.00/ha for the first five (5) has. For every additional ha or a fraction thereof: a. Socialized Housing P20.00 b. Economic Housing P50.00 2. Final Approval & Dev. Permit P200.00/ha 3. Inspection Fee a. Socialized Housing P110.00/ha b. Economic Housing P200.00/ha 4. Alteration of plan (affected areas only) P200.00/ha 5. Bldg. Permit (per sq.m. of floor area of housing unit) P2.00 6. Cert. of Reg. License to Sell: a. Socialized Building P7.00/lot/unit b. Economic Housing P10.00/lot/unit 7. Cert. of Completion (per ha. or a fraction of land Area) P150.00 8. Cert. of Occupancy (per sq.m. of the floor area of the housing unit) P2.00 h.2. Condominium 1. Prelim. Approv. & Loc. Clearance P200.00 2. Final Approv. & Dev. Permit a. per sq.m. of total land area P2.00 b. additional cost per sq.m. of saleable floor area P2.00 3. Inspection fee (per sq.m of total saleable area) P2.00 4. Alter. of Plan (affected area only) same as final Approv. & Dev. Permit 5. Bldg. Permit (per sq.m. of housing unit) P2.00 6. Cert. of Reg. & License to Sell P5.00/sq.m. of saleable area 7. Cert. of Completion P3.00/sq.m. of saleable area 8. Cert. of Occupancy P2.00/sq.m. of saleable area i. Approval of Industrial Subdivision i.1. Prelim Approv. & Loc. Clearance 1. First five (5) has P300./ha 2. Every add'l. ha or a faction thereof P100.00/ha i.2. Final Approval & Dev. Permit P1,000/ha. Regardless of location i.3. Inspection fee P1,000/ha regardless of location i.4. Alter of Place (affected area only) same as Final Approv. & Dev. Permit i.5. Cert. of Reg. & License to Sell P1,000/sq.m. of the land area i.6. Cert. of Completion P100.00/ha regardless of location j. Approval of Farmlot Subdivision j.1 Prelim. Approval & Loc. Clearance 1. For the first five (5) has P200/ha 2. For every add'l. has P100/ha j.2. Final Approval & Dev. Permit P500/ha j.3. Inspection Fee P300/ha j.4. Alter of Plan (Affected area only) P300/ha j.5. Cert. of Reg. & License to Sell P50/saleable lot j.6. Cert. of Completion P30.00/ha k. Approval of Memorial Park & Cemetery Project k.1. Prelim. Approval & Locational Clearance 1. For Memorial Project P500 for the first time 2. For Cemeteries P200 for the first time Every Add'l. ha. or a fraction thereof 1. Memorial Projects P100/ha 2. Cemeteries P50./ha k.2. Final Approval & Dev. Permit 1. For Memorial Project P2.00/sq.m. 2. For Cemeteries P1.00/sq.m. k.3. Inspection Fee 1. Memorial Projects P500/ha 2. Cemeteries P100./ha k.4. Alter of Plan (affected areas only) same as final Approv. & Dev. Permit k.5. Certificate of Reg. & License to Sell (Per saleable plot) 1. For Memorial Project P50/saleable plot. 2. For Cemeteries P10/saleable plot k.6. Cert of Completion 1. For Memorial Project P200/ha. 2. For Cemeteries P100/ha l. Other Transactions/Certification l.1. Application/Request for: 1. Advertisement Approval P200.00 2. Cancellation/Reduction of Perf. Bond P350.00 3. Lifting of Suspension of License to Sell P350.00 4. Extension of time to Complete Dev. P350.00 5. Exception from Cease & Desist Order P350.00 6. Clearance to Mortgage P350.00 7. Lifting of Cease & Desist Order P350.00 8. Change of Name/Ownership P350.00 9. Voluntary Cancellation of CR/LS P350.00 10 Revalidation/Renewal of Permit (Condo) 50% of original fee l.2 Other Certification 1. Zoning Certification P250/ha. 2. Cert. of Town Plan/Zoning Ord. Approv. P75.00 3. Cert. of New Rights/Sales P75.00 4. Cert. of Locational Viability P250/ha. 5. Cert. of Reg. & License to Sell (Form) P75.00 6. Others, to include: a. Availability of records/public request of copies/research works P75.00 b. Cert. of no records on file P75.00 c. Cert. of with or without CR/LS P75.00 d. Certified true/Xerox copy of documents 1. Doc. of five (5) pages or less P20.00 2. Every additional page P2.00 m. Registration of Dealers/Brokers/Salesman m.1. Dealers/Brokers P500.00 m.2. Salesmen/Agent P200.00 n. Legal Fees (No Change) n.1. Complaint/Opposition, where aggregate claim (for refund, damages, Attorney's fees, etc) is: 1. Not more than P20,000 P120.00 2. More than P20,000 out less than P40,000 P150.00 3. P40,000 or more out less than P60,000 P200.00 4. P60,000 or more out less than P80,000 P250.00 5. P80,000 or more out less than P100,000 P400.00 6. P100,000 or more out less than P150,000 P600.00 7. For each P1,000 in excess of P150,000 P5.00 n.2. Petition for Review n.3. Pauper - litigants are exempted from payment of legal fees 1. Those whose gross income is not more than P4,000 per month and residing within Metro Manila 2. Those whose gross income is not more than P3,000 per month and residing outside Metro Manila. 3. Government Agencies and its instrumentalities are exempted from playing legal fees. 4. Local Gov't. and Gov't. owned or controlled Corp. with or without independent charters are not exempted from paying legal fees. o. UPLC Legal Research Fee Computation of Legal Research Fee for the University of the Philippines Law Center (UPLR Fee) remains at ONE PER CENT (1%) of every fee Charged out shall in NO CASE BE LOWER THAN P10,00. SECTION 3M.02. Time of Payment. The fees specified under this Article shall be paid to the Municipal treasurer upon application for a building permit with the Municipal Mayor. SECTION 3M.03. Exemption . The construction or repair of the following shall be issued building permit free of charge: Residential building repair costing less than P15,000.00 Building or other structures damaged or destroyed by typhoon, fire, or earthquakes upon presentation of satisfactory evidence thereof and proper application within six (6) months after the concurrence of any public calamity. SECTION 3M.04. Administrative Provision. The application for then construction and/or repair shall be in writing and shall be forth the required information, such as the location and general dimension of the building and/or other infrastructures of the owner as that of the architecture or engineer who draw the plan, an estimate of the entire cost of the proposed work and the following: A copy of the plan showing the location of the building to be constructed with reference to boundaries of the lot and fit constructed in the town proper of Poblacion; General drawing showing b.1 Floor and roof plans b.2 Foundation and footing plans b.3 Transferee and longitudinal plans b.4 Elevation b.5 Framing plans showing complete forming of building or structure b.6 Isometric flow of plumbing layout b.7 Electric layout; and b.8 Detail of structural and architectural parts SECTION 3M.05. Penalty. Any violation of the provisions of this Article shall be punished with a fine of not less than One Thousand Pesos (P1,000.00) but not exceeding Five Thousand Pesos (P5,000.00) or imprisonment of not less than one (1) month but not exceeding six (6)-month or both at the discretion of the Court. Provided, that notwithstanding the imposition of fine and imprisonment the offender shall be further required to secure the necessary building permit and to pay the corresponding fees thereof or as required by existing ordinance; Provided, further, that in case the construction of the building or structure is not in conformity with existing regulation the offender shall be required to removed or demolish the said building or structure within a reasonable period upon receipt of the order of demolition; and provided, finally that upon failure of the offender to remove or demolish the said building or structure, the Municipal Mayor or his duly authorized representative shall undertake such removal or demolition at the expense of the offender. ARTICLE N Fighting Cock License Fee SECTION 3N.01. Imposition of Fee . Every person who owns or keeps any fighting cocks shall obtain a license thereof and pay to the Municipal Treasurer the sum of Two (P2.00) Pesos per Annum for every fighting cock. SECTION 3N.02. Time of Payment of Surcharge for Late Payment . The fee imposed shall be due on the first day of January and payable until January 20 every year. If paid after January 20, the license shall be subject to surcharge of twenty-five (25%) percent of the original amount due which shall be collected and accounted for at the same time and in the same manner as the original amount due: SECTION 3N.03. Poundage. Failure to pay the fee and surcharge in ten (10)-day from receipt of notification and demand for payment of said fee and surcharge by any authorized representative of the Municipal Treasurer shall subject the fighting cock to poundage and disposal in accordance with existing ordinance and provisions of law. ITAaHc ARTICLE O Permit Fee on Electrical Installation SECTION 3O.04. n Imposition of Fee . Every person who shall install or alter, or cause or be installed or altered, any exterior or interior electrical lighting, poster or any other electrical system or line shall pay the following annual Fee. Lighting and power system: 1. For each electric or telephone poll P10.50 2. For each light, switch or convenient outlet 5.25 3. For each remote switch 5.25 4. For each remote control master switch 10.50 Additional for each of the following: Appliances: Range and Heater 1 KW or less 5.25 For each additional KW of fraction thereof 2.10 Each refrigerator of freezer 5.25 Each washing machine or dryer 2.10 For hair cutting apparatus of hair dryer 2.10 Electric Fan 2.10 Each Electric typewriter or adding machine 5.25 Air conditioning system: For each conditioning outlet 5.25 Unit or window type: Each unit of 1 H-P-(.746 KW) 5.25 Each unit of more than 1 (H.P.) 10.50 Package or centralized: Tree H.P (3H.P.) 2.3 K.W. or less that 5 H.P. 26.25 For succeeding H.P. 5.25 Blower and air handling unit For each motor one half (1/2) or less 10.50 Electrical equipment apparatus: For each ball annunciator system 5.25 For each bare (light) lamp 10.50 For each fire alarm unit 5.25 For each flasher, beckon light 5.25 For X-ray machine equipment 10.50 For each battery rectifier 10.50 For each electric welder-1st KVA/KW 10.50 For each telephone switch board (PRX, PABX, etc.) For each truck line 5.25 For each telephone 5.25 Temporary light for celebrations, fiestas etc: for each light, switch convenient outlet 5.25 Temporary light, construction shall be charged the same regular fees provided for in this section Other electrical apparatus or appliances otherwise provided for in this article 10.50 Permit fee for inspection and other miscellaneous fees: For each inspection 26.25 For each separation. Alteration, reconnection, or relocation of electric motor 10.50 For condemnation 26.25 For insurance or cancellation of wiring permit 10.50 For each true copy and certification of electric certificate 10.50 Temporary current connection shall be issued for testing purposes only in commercial and/or industrial establishment and the regular fees provided for in this section shall be charge and collected. If temporary current shall be issued for a period of not more than sixty (60) days, the regular fees for that temporary current connection shall be deducted from the total fees paid for the final inspection. If not final approval is done within sixty days, the wiring permit shall be automatically cancelled and all fees paid shall be forfeited SECTION 3O.02. Time of Payment . The fees imposed in this article shall be paid to the Municipal Treasurer upon application of his permit with the Mayor. SECTION 3O.03. Administrative Provisions. Application for the permit shall be filed by the owner or actual contractor. The permit issued shall be posted in the conspicuous place in the premises of the building, together with the building permit. If the work or the installation is found not in the conformity with the condition set firth in the permit, the permit shall be cancelled or revoked and the fees therefore shall be forfeited. The contractor of owner of the house or building shall apply for the permit for Inspection and approval of the new interior electrical the use of said installation as soon as the work is completed before the use of said installation. No interior electrical installation, repair or alteration or cancelled or enclosed electrical installation shall begin or use without prior inspection and approval of the Municipal Engineer of Mayor of his duty authorized representative. SECTION 3O.04. Penalty. Any violation of the provisions of this Article shall be punished with a fine of not less than One Thousand Pesos (P1,000.00) but not exceeding Five Thousand Pesos (P5,000.00) or imprisonment of not less than one (1) month but not exceeding six (6)-month or both at the discretion of the Court. In case of a firm partnership or association, the manager or administrator or the person who has charge of the management or administration of the business shall be held liable for the violation thereof, and the permit granted to such firm partnership, corporation or association shall be revoked. In case of condemned installation, if the owner of the building or user fail to repair or removed the installation, the electrical poles, wires or fittings, and other appliance and apparatus within ten (10)-day after notice, the office of the Mayor shall immediately have the electrical service disconnected. ARTICLE P Permit Fee on Storage of Flammable, Combustible or Explosive Substances SECTION 3P.01. Imposition of Fee. There shall be collected from every person storing to hereunder substances the following annual fees: a) Storage of Gasoline, diesel fuel, kerosene and similar product: Less than 100 gallons P52.50 Over 100-200 gallons 78.75 201-1000 gallons 105.00 1001-5000 gallons 157.50 5000-50,000 gallons 262.50 b) Storage of cinematographic film 157.50 c) Storage of celluloid 157.50 d) Storage of calcium carbide: 1. Less than 50 cases 105.00 2. 50 to 99 cases 157.50 3. 100 cases or more 157.50 e) Storage of tar, resins, and similar materials: 1. Less than 1,000 kilos 157.50 2. 1,000 to 2,500 kilos 157.50 3. 3,000 to 5,000 kilos 157.50 4. over 5,000 kilos 262.50 f) Storage of coal deposits: 1. Below 100 tons 157.50 2. 100 tons or above 315.00 g) Storage of combustible, flammable or explosive substances not mentioned above 105.00 SECTION 3P.02. Time of Payment. The fees imposed herein be paid to the Municipal Treasurer upon application for his permit with the Mayor to store the aforementioned substances. SECTION 3P.03. Administrative Provisions . No person shall have keep, or store at his place of business any of the following flammable, combustible or explosive substances without first securing a permit thereof, gasoline not exceeding the quantity for one hundred (100) gallons kept I, and used by launches or motor boats, and any quantity of gasoline kept in the tank of, and use by any motor vehicle shall be exempt from the permit fee herein required. The mayor shall promulgate for the proper storing of said substances and shall designate the proper official and shall have supervision thereof. SECTION 3P.04. Penalty. Any violation of the provisions of this Article shall be punished with a fine of not less than One Thousand Pesos (P1,000.00) but not exceeding Five Thousand Pesos (P5,000.00) or imprisonment of not less than one (1) month but not exceeding six (6)-month or both at the discretion of the Court. ARTICLE Q Permit and Inspection Fee on Machineries and Engines SECTION 3Q.01. Imposition of Fee . There is hereby imposed an annual inspection fee on internal combustion engines generators and other machine, in accordance with the following schedule: Internal Combustion Engines: 1. 2 H. P. and below 105.00 2. 5 H. P. and below but not lower than 3 H. P. 131.25 3. 10. H. P. and below but lower than 5 H. P. 157.50 4. 14 H. P. and below but not lower than 10 H. P. 210.00 5. Above 15 H. P. 262.50 Other Stationery or Machines: 1. 3 H. P. and below 105.00 2. 5 H. P. and below but not lower than 3 H. P. 136.50 3. 10 H. P. and below but not lower than 5 H. P. 210.00 4. 15 H. P. and below but not lower than 10 H. P. 262.50 5. Above 15 H. P. 315.00 Electrical Generator and other Machines propelled by electric motor will be levied the same rates found in subsection (a). SECTION 3Q.02. Time of Payment. The annual fee imposed in this article shall be paid to the Municipal Treasurer upon application of the permit with the Mayor but not later than fifteen (15) days after actual inspection by person authorized in writhing by the Mayor. There after the fee shall be paid within the first twenty (20) days of January, or of every quarter as the case maybe. SECTION 3Q.03. Administrative Provisions . No engine or machine mentioned above shall be installed or operated within the limits of this municipality without the permit of the municipal Mayor and the payment of inspection fee prescribed in the article. SECTION 3Q.04. Penalty. Any violation of the provisions of this Article shall be punished with a fine of not less than One Thousand Pesos (P1,000.00) but not exceeding Five Thousand Pesos (P5,000.00) or imprisonment of not less than one (1) month but not exceeding six (6)-month or both at the discretion of the Court. ARTICLE R Permit Fee for Excavation SECTION 3R.01. Imposition of Fee. There shall be imposed the following fee on every person who shall make or cause to be made any excavation on public or private streets within the Municipality. a) For crossing streets with concrete pavement: 1. (Minimum area 2.00 x 6.00 M, 12 square meters) P1,365.00 2. For crossing across base of streets with Concrete pavement, per linear meter (boring method) 26.25 b) For crossing streets with asphalt pavement: 1. Minimum fee 105.00 2. Additional fee for each linear meter crossing the streets (minimum with of excavation, 0. 80 meters.) 68.25 c) For crossing streets with gravel pavement: 1. Minimum fee 52.50 2. Additional fee for each linear meter crossing the streets minimum with of excavation, 0.30 meters 15.75 d) For crossing existing curs and utters and for the damage thereof 84.00 SECTION 3R.02. Times and Manner of Payment . The fee imposed in this article shall be paid to the municipal Treasurer upon application of the permit with the Mayor before the excavation is undertaken. cHDAIS SECTION 3R.03. Penalty. Any violation of the provisions of this Article shall be punished with a fine of not less than One Thousand Pesos (P1,000.00) but not exceeding Five Thousand Pesos (P5,000.00) or imprisonment of not less than one (1) month but not exceeding six (6)-month or both at the discretion of the Court. ARTICLE S Permit Fee for Inspection and Verification for Subdivision SECTION 3S.01. Imposition of Fee . There shall be collected a Mayor's Permit fee for the verification and inspection of subdivision in this Municipality in accordance with existing ordinance and law. Permit fee for verification: 1. For subdivision less than five has. P525.00 2. For subdivision from five to less than ten has. 1,050.00 3. For subdivision over ten hectares 2,100.00 In addition, subdivision owner shall pay an annual fee of Ten Pesos (P10.00) for verification and inspection per hectares or fraction thereof until the construction of the roads, bridges, drainage system, installation of electric post and water system, if any area complete. Final Permit Fee for Inspection: 1. For the first twenty (20) linear meters P52.00 For every meter in excess of linear meters 2.63 2. Streets: For the first square meter 52.50 For every square meter in excess of 20 sq. meter 2.63 3. Reinforced concrete culvert for every meter 5.25 4. Bridge 157.76 If upon verification and inspection, it is found out that the subdivision is of a bigger area than what was reported, the applicant shall pay the fees corresponding to the area difference and official receipt therefore shall be presented to the Mayor before final action is taken on the application. SECTION 3S.02 Time of Payment. The subdivision owner shall pay the pay imposed in this article or his representative to the Municipal treasurer before verification or inspection is conducted. SECTION 3S.03. Administrative Provision . The Municipal Mayor shall administer the provision of this article and other existing ordinance, executive orders, law relating to, and governing subdivision and housing project. ARTICLE T Permit Fees on Plumbing SECTION 3T.01. Imposition of Fee . Every person who has any plumbing or drainage work done including removal or transfer of any existing fixtures, addition of any fixture, or extension or alteration of the plumbing system, shall pay the following permit fees: EATCcI For the installation of one of the following: Water closet P10.50 Floor drain 5.25 Sink 10.50 Lavatory 10.50 Shower head 5.25 Faucet 5.25 Slop sink 10.50 Urinal 10.50 Bathtub 26.25 Grease trap 10.50 Bidet 5.25 Filter 5.25 Dental grasper 10.50 Gas heater 10.50 Hot water boiler 10.50 Water Meter 10.50 SECTION 3T.02. Time of Payment. The plumbing permit fee shall be paid to the Municipal Treasurer upon application for the plumbing permit. SECTION 3T.03. Administrative Provisions. Before any work of plumbing or house drainage is started, an application signed by the owner or plumber shall be submitted to the Mayor. No work shall be performed until such application shall have been approved and such a permit to proceed with the work shall have been issued to the applicant thereof. All inspection of plumbing or house drainage performed shall be made in the presence of the plumber in charge of the work. However, the inspection may be made at the discretion of the Mayor or his authorized representative, upon request by the owner or his agent. SECTION 3T.04. Penalty. Any violation of the provisions of this Article shall be punished with a fine of not less than One Thousand Pesos (P1,000.00) but not exceeding Five Thousand Pesos (P5,000.00) or imprisonment of not less than one (1) month but not exceeding six (6)-month or both at the discretion of the Court. ARTICLE U Permit Fee for Temporary Use of Roads, Streets, Sidewalk, Alley, Parks, Plazas and Playgrounds SECTION 3U.01. Imposition of Fee . Any person that shall temporarily and/or occupy a street, sidewalk, or alley or portion hereof in this municipality in connection with their business, construction works, and other purposes, shall first secure a permit from the Mayor and pay a fee in the following schedule: 1. a.) For construction, shops, business or shows P20.00/sq.m. per week or fraction thereof b.) More than one month to one year P10.00/sq.m. per month c.) More than one year P15.00/sq.m. per month d.) Benefit Dance and Coronation P500.00/day e.) For drying-any article or goods P0.50/sq.m. per day 2. For wake and other charitable religious and educational purposes Exempt SECTION 3U.02. Time of Payment . The pay shall be paid to the Municipal Treasurer upon application of the permit with Municipal Mayor. ISHCcT SECTION 3U.03. Administrative Provisions. The period of occupancy and/or use of the street, sidewalk or alley or portion, thereof shall commence from the time the construction permit is issued and shall terminate only upon the issuance of the certificate of building occupancy. SECTION 3U.04. Penalty . Any violation of the provisions of this Article shall be punished with a fine of not less than One Thousand Pesos (P1,000.00) but not exceeding Five Thousand Pesos (P5,000.00) or imprisonment of not less than one (1) month but not exceeding six (6)-month or both at the discretion of the Court. ARTICLE V Permit Fee for Building Occupancy SECTION 3V.01. Imposition of Fee. There shall be collected a Mayor's Permit fee for the occupancy of newly constructed building, house and other structure as follows: a. Building for commercial or industrial purpose P210.00 b. Apartment or house rent 105.00 c. Residential house: c.1. Costing P20,000.00 or less Exempt c.2. Costing more than P20,000.00 but less than P50,000.00 26.25 c.3. Costing more than P50,000.00 but less than P100,000.00 52.50 c.4. Costing more than P1,000,000.00 but less than P200,000.00 105.00 c.5. Costing more than P200,000.00 157.50 SECTION 3V.02. Time of Payment . The fee shall be paid to the Municipal Treasurer upon application to occupy the house or building with the Mayor. SECTION 3V.03. Administrative Provisions . a. No newly constructed house or building shall be occupied without the permit required in this article being secured by the owner or building contractor. b. The duly authorized representative of the Mayor shall inspect all newly constructed house or building for the purpose of enforcing all building regulations before the permit for occupancy shall be issued. SECTION 3V.04. Penalty. Any violation of the provisions of this Article shall be punished with a fine of not less than One Thousand Pesos (P1,000.00) but not exceeding Five Thousand Pesos (P5,000.00) or imprisonment of not less than one (1) month but not exceeding six (6)-month or both at the discretion of the Court. ARTICLE W Permit Fee of Possessors of Firearms SECTION 3W.01. Imposition of Fee . There shall be collected an annual fee of One Hundred (P100.00) Pesos, for every firearm from every applicant to possess firearms or from every resident who has bee n authorized to possess firearms by the authorities either thru a regular license or special permit. SECTION 3W.02. Exemption . The fee imposed in this article shall not be collected from regular employee of this municipality, Barangay Captains and those exempted under existing laws, but they shall register their firearms in accordance with this article. SECTION 3W.03. Time of Payment . The fee shall be paid to the Municipal Treasurer upon filing of the application the permit with the Mayor. SECTION 3W.04. Administrative Provisions . Every resident of this municipality who is applying to possess firearms or who has been authorized to possess a firearms by authorities thru a regular license or special permit shall apply for a Mayor's Permit, through the Chief of Police who shall register and record the name in a registry book for the purpose, renewable on the birth month of the license or permittee. The Chief of Police shall promulgate rules and regulations for the proper registration of all firearms subject to existing laws and regulations on the carrying of firearms outside residence. SECTION 3W.05. Penalty. Any violation of the provisions of this Article shall be punished with a fine of not less than One Thousand Pesos (P1,000.00) but not exceeding Five Thousand Pesos (P5,000.00) or imprisonment of not less than one (1) month but not exceeding six (6)-month or both at the discretion of the Court. ARTICLE X Permit Fee for Hunting SECTION 3X.01. Imposition of Fee . There shall be collected a fee of Twenty (P20.00) pesos from every person who shall apply for a permit to hunt shall or big game, within this municipality for a period of not more than Thirty (30) days. SECTION 3X.02. Time of Payment. The hunting permit fee shall be paid to the Municipal Treasurer upon filing of the application for the permit from the Mayor thru the chief of Police. SECTION 3X.03. Administrative Provisions. The hunting permit fee shall be issued only upon presentation of the applicant of the necessary permit issued by national government officers as required by law or regulation for the same purpose. SECTION 3X.04. Penalty. Any violation of the provisions of this Article shall be punished with a fine of not less than One Thousand Pesos (P1,000.00) but not exceeding Five Thousand Pesos (P5,000.00) or imprisonment of not less than one (1) month but not exceeding six (6)-month or both at the discretion of the Court. ARTICLE Y Permit Fee for the Conduct of Group Activities SECTION 3Y.01. Imposition of Fee . Every person who shall conduct or hold any program or activity involving the grouping of people with the jurisdiction of this municipality shall obtain a Mayor's Permit therefore for every occasion of not more than Twenty-Four (24) hours and pay to the Municipal Treasurer the corresponding fee in the following schedule: Conferences, meeting, rallies and demonstrations: a. Inside building or hall P78.75 b. Outdoor, in parks, plazas, roads/streets 78.75 Dances: a. Jam session 210.00 b. Benefit Dance with ordinary sound and light system (non-fiesta days) 78.75 With stereo-quadro sonic sound and disco light (non-fiesta) 105.00 c. Coronation and Ball: Barangay 78.75 Poblacion 105.00 d. Benefit Dance During Fiestas: d.1. Barangays: d.1.1. With ordinary sound and light system 78.75 d.1.2. With stereo quadro sonic and disco light 105.00 d.2. Poblacion: d.2.1. With ordinary sound and light system 78.75 d.2.2. With stereo-quadro sonic and disco light 157.50 3. n Stage Presentations: a. Stage show and vaudeville 78.75 b. Drama 78.75 c. Cultural and fashion shows 78.75 4. Holding Parties: a. Wedding Party 157.50 b. Baptismal Party 105.00 c. Other Parties 105.00 5. Other Activities: a. Beauty Popularity contest 105.00 b. Horses and other animal fight/race 210.00 c. Races 105.00 d. Athletic competition/games 52.50 e. Mahjong parlors: For the 1st table 105.00 For every additional table 78.75 f. Bingo socials 105.00 SECTION 3Y.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. CAacTH SECTION 3Y.03. Exemption. Programs or activities conducted by educational, charitable, religious and governmental institutions free to the public shall be exempt 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 3Y.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 Officers to the venue of the programs or activity to help maintain peace and order. SECTION 3Y.05. Penalty . Any violation of the provisions of this Article shall be punished with a fine of not less than One Thousand Pesos (P1,000.00) but not exceeding Five Thousand Pesos (P5,000.00) or imprisonment of not less than one (1) month but not exceeding six (6)-month or both at the discretion of the Court. ARTICLE Z Fees for Sealing and Licensing of Weights and Measures SECTION 3Z.01. Imposition of Fees. There is hereby levied on annual fee for the sealing and licensing of weights and measures at rates prescribe therefore. Rate of Fee Per Annum a. Apothecary balance or scale 1,000 grams or less P21.00 Over 1,000 grams 52.50 b. Platform scale 25 kilo grams or less P52.50 Over 25 up to 100 kilograms 150.00 Over 100 up to 500 kgs. 315.00 Over 500 up to 1,000 kgs. 525.00 Over 1,000 up to 2,000 kgs. 735.00 Over 2,000 kgs. 1,575.00 c. Steelyards or Espada Type scales 25 kilos or less 26.25 Over 25 up to 100 kilos 52.50 Over 100 kilos 105.00 d. Clock Type scales 5 kilograms or less P21.00 Over 5 up to 10 kgs. 31.50 Over 10 up to 50 kgs. 52.50 Over 50 up to 100 kgs. 105.00 e. Meter sticks 10.50 f. Chains and tapes 100 meter or less 26.25 Over 100 meter 52.50 SECTION 3Z.02. Exemption . Weights and measure used by government entities or agencies shall be presented to the Office of the municipal Treasurer for proper testing and scaling but shall be exempt from the payment of the fees prescribed in this article. SECTION 3Z.03. Time and Manner of Payment. The fees prescribed in this article shall be paid to municipal Treasurer, this municipality upon presentation of the subject scale or measuring device for testing and sealing for the first time and within twenty (20) days from the anniversary of its sealing in case of renewal every year 1465. Peddlers or itinerant vendors who are resident of this Municipality shall likewise pay the fees to the Municipal Treasurer, this municipality. SECTION 3Z.04. Surcharge for Late Payment . Failure of the tax payer to have his scale or measures presented for testing and sealing annually within the period prescribed in the preceding section shall subject him to a surcharge of Twenty-Five (25%) percent of the same manner as the tax due. cEaSHC SECTION 3Z.05. Administrative Provision . Municipal Treasurer are hereby required to keep full scale of secondary standard in their offices for the use in testing of weights and measures in accordance with 1475 the standard prescribed by the Department of Science and Technology. a. Testing and sealing of weights and measures. The testing, sealing and licensing of weight and measures shall be the duty of the Municipal Treasurer which should be done before any device of weights and measures shall be used by any person and annually thereafter within Twenty (20)-day from the anniversary date of each testing, sealing and licensing. b. Destruction of defective instruction of weights and measures. Any defective instruments of weights or measures may be destroyed by the Municipal Treasurer or his duly authorized representative if their defect is such that it cannot readily and securely be repaired. c. Testing of instruments of weights or measures to be used by Government Agencies shall be tested and sealed free of charge. d. Dealers permit to keep unsealed weights and measures. Upon obtaining written permission from the Municipal Treasurer any dealer of. SECTION 3Z.06. Penalties and Compromise. Alteration or fraudulent use of instrument of weight or measure. a. Any person who with fraudulent intent alters any scale or balance, weight, or measure after it is officially sealed, or who knowingly uses any false scale or balance, weight, or measure, whether sealed or not, shall be punished by a fine of not less than One Thousand (P1,000.00) Pesos nor more than Five Thousand Pesos (P5,000.00) or by imprisonment for not less than one (1) month nor more than six (6) months, or both at the discretion of the court. b. Any person who fraudulently gives short weight or measure in making of a scale, or who fraudulently takes excessive weight or measure of a purchase, or who, assuming determine truly the weight or measure thereof, shall be punished by a fine of not less than One Thousand Pesos (P1,000.00) nor more than Five Thousand Pesos (P5,000.00) or by imprisonment for not less than one (1) month nor more than six (6) months, or both at the discretion of the court. ARTICLE AA Permit Fee on Profession not Requiring Government Examination SECTION 3AA.01. Imposition of Fee. There shall be collected as annual fee at rate prescribed hereunder for the issuance of Mayor's permit to every person who shall be engaged in the practice of occupation or calling not requiring government examination with this municipality as follows. Occupation or Calling Rate of Fee Per Annum Automotive Body Builder P105.00 Beautician/Barber 105.00 Bartender/salesgirl 105.00 Beautician 105.00 Bookkeeper, typist 105.00 Butcher 105.00 Carpenter 105.00 Carver, Sculptor 105.00 Cook 105.00 Electronic technician 105.00 Electrician 105.00 Masonry worker 105.00 Midwife without board locally known as "Hilot" 105.00 Painter 105.00 Photographer 105.00 Professional Boxer 105.00 Stage Performer 105.00 Tinsmith/blacksmith 105.00 Watch, Radio, TV/electronic technician 105.00 Welder, auto mechanic 105.00 SECTION 3AA.02. Time and Manner of Payment. The fees prescribed in this article shall be paid to the Municipal Treasurer this municipality upon filing of the application for the first time and annually thereafter within the first 20 days of January and every quarter thereafter. The permit fee is payable for every separate or distinct occupation or calling engaged in. SECTION 3AA.03. Surcharge for Late Payment . Failure to pay the fee prescribed in this article within the time prescribed shall subject a taxpayer to a surcharge of Twenty-Five (25%) percent of the original amount of the fee due, such surcharge shall be paid at the same time and in the same manner as the tax due. SECTION 3AA.04. Administrative Provisions. a. The Municipal Treasurer shall keep a record of all persons engaged in occupation and/or calling not requiring government examination and the corresponding payment of fees required under personal data for reference purpose. b. 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 Receipts for the payment of fees to the Municipal Treasurer and to the Municipal Mayor respectively for cancellation upon retirement of seization of the practice of the said occupation or calling. SECTION 3AA.05. Penalty. Any violation of the provisions of this Article shall be punished with a fine of not less than One Thousand Pesos (P1,000.00) but not exceeding Five Thousand Pesos (P5,000.00) or imprisonment of not less than one (1) month but not exceeding six (6)-month or both at the discretion of the Court. ARTICLE BB Permit and Inspection Fee on Poultry and Piggery SECTION 3BB.01. Imposition of Fee . There shall be collected an annual permit fee at the following rates for each poultry or piggery from operators of the said establishment in this Municipality. a. Backyard Piggery-maximum of 10 heads P200.00 b. Medium Scale Piggery-maximum of 24 heads 800.00 c. Large Scale Piggery-25 heads or more 1,500.00 d. Backyard Poultry-500 heads below 600.00 e. Medium Scale Poultry-1,000 heads below 1,500.00 f. Large Scale Poultry-10,000 heads or more 2,000.00 SECTION 3BB.02. Time and Manner of Payment . The fee imposed shall be due on the first day of January and payable until January 20 every year. SECTION 3BB.03. Surcharged for Late Payment . If paid after January 20, the license shall be subject to surcharge of twenty-five (25%) percent of the original amount due which shall be collected and accounted for at the same time and in the same manner as the original amount due. SECTION 3BB.04. Administrative Provisions. Any person who shall establish a poultry or piggery in this municipality shall first obtain a permit from the Municipal Planning and Development Coordinator who shall require the applicant the following documents, viz. : 1. Sketch Plan of the Lot/Site; 2. Plan of the Pigpen/poultry; 3. Barangay Resolution Indorsing the Establishment; 4. Consent of the Residents in the vicinity; 5. Buffer Zone; and 6. Tax Receipt for the Current Year. SECTION 3BB.05. Penalty . Any violation of the provisions of this Article shall be punished with a fine of not less than One Thousand Pesos (P1,000.00) but not exceeding Five Thousand Pesos (P5,000.00) or imprisonment of not less than one (1) month but not exceeding six (6)-month or both at the discretion of the Court. CHAPTER IV Service Fees ARTICLE A Secretary's Fees SECTION 4A.01. Imposition of Fee . There shall be collected the following fees from every person requesting for copies of official records and documents from the officer of the Municipal Government of this Municipality. CTIEac For every 100 words or fraction thereof typewritten (not including the certificate and notation. 1st copies P30.00 For every additional Copy 15.00 Where the copy to be furnished is in printed form in whole or in part, for each page (double this fee if there are two pages in a sheet) 30.00 For each certificate of correctness (with seal of office) written on the copy or attached thereto, 1st two copies 30.00 For every additional Copy 15.00 For rectifying the official act of the municipal judge or other judicial Certificate clearances, Municipal Mayor, Municipal Treasurer, Municipal Assessor, Municipal Secretary, or MPDC, Local Civil Registrar and other Municipal Officials 1st two copies 30.00 For every additional Copy 15.00 For certified copies of any papers, records, decrees judgment or entry of which any person is entitle to demand and received a copy (in connection with judicial proceedings) for each one hundred (100) words. 20.00 Xerox or any other copy produced by copying machine per page 10.00 Certified photo copy, per page 10.00 For preparing affidavit or any document, per page/per sheet 30.00 For administering oaths, per document 20.00 For certification in lieu of lost license or permit, two copies 50.00 For the request of transfer of tax declaration or its revival 60.00 SECTION 4A.02. Time and Manner of Payment . The fees shall be paid to the Municipal Treasurer at the time the request, written or otherwise, for the issuance of a copy of any municipal record or document is made. SECTION 4A.03. Exemption. The fee imposed in this article shall not be collected for copies furnished to other offices and branches of the government for official business, except for those copies required by the court at the request of the litigant, in which case, charge shall be in accordance with the above-mentioned schedule. ARTICLE B Civil Registry Fees SECTION 4A.01. n Imposition of Fees . There shall be collected for services rendered by the Municipal Civil Registrar of this municipality. a. Marriage Fees: 1. Application for Marriage License: 1.a. For application where applicants are resident of the municipality per applicant P50.00 1.b. For applicant where one of the applicant is non-resident 75.00 1.c. For applicant where one of the applicant is foreigner 150.00 2. Marriage License Fee 120.00 3. Marriage Solemnization Fee 3.a. For applicant whose citizenship is Filipino 300.00 3.b. For applicant where one of the party is foreigner 600.00 4. Pre-Marriage Counseling Fee 50.00 b. For registration of documents and certified true copies of documents on file in the Office of the Local Civil Registrar. 1. Legitimation per child 50.00 2. Adoption 100.00 3. Annulment of marriage 250.00 4. Divorce or legal separation 250.00 5. Naturalization 300.00 6. Change of given name 3,000.00 7. Correction of clerical or typographical error on the Given Name 1,000.00 8. Certification Fee 25.00 9. Registration of an affidavit to use the surname of the father, per child 25.00 10. Other legal document for record purposes, for each 100 word. 25.00 c. Permit for cadaver disposition: 1. Burial Permit Fee 52.50 2. Fee for exhumation 52.50 3. Fee for removal or transfer of cadaver. 52.50 SECTION 4B.02. Time of Payment. The fees shall be paid to the Municipal Treasurer before registration or issuance of the permit, license or certified copy of local registry record or document. SECTION 4B.03. Administrative Provisions. A marriage license shall not be issued unless the Family Planning Coordinating Council issues a certification that the applicant have undergo lectures on family planning. SECTION 4B.04. Exemption. The above fee shall not be collected in the following cases: Issuance of certified copies of document for officials use at the request of a component court or other agencies. Issuance of birth certificate of children reaching school age when such certificates are required or admission to the primary grades in a public school. Burial permit or a pauper, per recommendation of the Municipal Health Office and the Mayor. SECTION 4B.05. Penalty. Imposing administrative fines, for delayed declaration of births deaths and marriage and providing penalty thereof. Fine shall be imposed for delayed declaration of births. Deaths, and marriage, and administrative fines in the following schedule: SaCIDT For Delayed Declaration of Births. Delay of less than 1 month P5.00 Delay of more than 1 month but less than 6 months 10.00 Delay of more than 6 months but less than 1 year 15.00 Delay of one year 20.00 Delay of over 1 year, additional fine Per year of delay 5.00 For Delayed Declaration of Deaths. Delay of more than 12 hours but less than 5 days 4.00 Delay of more than 1 day but less Than 5 days 6.00 Delay of more than 5 days to 15 days 8.00 Delay of more than 15 days to 30 days 15.00 For Delayed Declaration of Marriage, 1st month 20.00 Every month thereafter 5.00 SECTION 4B.06. Declaration of Births, Deaths and Marriage . It shall be registered and recorded in accordance with the Civil Registry law, otherwise known as Act No. 3753 and delay of such declaration shall be counted after the lapse of the following period: Live Births 30 days Deaths 48 hours Fetal deaths 48 hours Marriage 15 days SECTION 4B.07. No fees shall be collected for registration of births, and deaths provided the same are reported in accordance with the reglementary periods provided in the next preceding section. SECTION 4B.08. It shall be the duty of the Municipal Treasurer to receive and collect administrative fine as provided for in this ordinance. SECTION 4B.09. Persons charged with the duty of reporting to the Local Civil Registrar, the facts of births, deaths and marriage in accordance with the Civil Registrar Law otherwise known as Act No. 3753, who fails to perform their duties shall be reported with the Local Registrar, this municipality to the Fiscal of the province for proper action and prosecution for violation of the Civil Registry Law. The following people are charged with the duty of reporting the facts of births, deaths and marriage, etc. For Birth : In the following order: (Rule 25 Adm. Order No. 3 date 11/04/42 of the Civil Registrar General) Physician in attendance of birth; Midwife (nurse) in attendance at birth; Either parents of the new-born For Deaths : in the following order: (Rule 25. Adm. Order No. 3 date 11/04/42 of the Civil Registrar General) Physician who attended the deceased; Member of the family of the deceased; Mayor; Secretary; Councilor or SB Member. For Marriage: 1. All persons authorized to solemnize marriage in accordance with law. SECTION 4B.10. Any violation of the provisions of this Article shall be punished with a fine of not less than One Thousand Pesos (P1,000.00) but not exceeding Five Thousand Pesos (P5,000.00) or imprisonment of not less than one (1) month but not exceeding six (6)-month or both at the discretion of the Court. SCaITA ARTICLE C Police Clearance SECTION 4C.01. Imposition of Fee . There shall be collected the following fees from every person requesting for copies of the documents and/or records from the Philippine National Police-Balete Station. a. Police Clearance i. local P26.25 ii. foreign 105.00 b. Police Blotter Certification Fee 26.25 c. Permit to Transport (per head) i. large cattle 52.50 ii. swine/goats/fowls. etc. 26.25 SECTION 4C.02. Time and Manner of Payment . The fee shall be paid to the Municipal Treasurer at the time the request, written or otherwise, for the issuance of a copy of documents is made. SECTION 4C.03. Administrative Provisions . The Chief of Police shall keep a record of the number of clearances, permits or certifications issued, including the name of individuals to whom the documents were issued to, the date, and the purpose for which they were made. SECTION 4C.04. Penalty . Any violation of the provisions of this Article shall be punished with a fine of not less than One Thousand Pesos (P1,000.00) but not exceeding Five Thousand Pesos (P5,000.00) or imprisonment of not less than one (1) month but not exceeding six (6)-month or both at the discretion of the Court. ARTICLE D Service Fees for Health Examination and Deliveries in the Birthing Clinic SECTION 4D.01. Imposition of Fees . There is hereby prescribed fees for the conduct of the following laboratory examinations and the consummation of deliveries in the Municipal Health Office of this Municipality, to wit: a. Laboratory Examinations: 1. CBC P60.00 2. Urinalysis 30.00 3. Stool 30.00 4. Blood Typing 40.00 5. Pregnancy Test 150.00 6. FBS 60.00 7. BUN 60.00 8. Cholesterol 60.00 9. Creatinine 60.00 10. Uric Acid 60.00 11. Triglycerides 90.00 12. HDL Cholesterol 120.00 13. Lipid Cholesterol 120.00 14. Lipid Profile 450.00 15. Sputum 30.00 b. Delivery inside the Birthing Clinic 650.00 A fee of Twenty Pesos (P20.00) shall be collected for each additional copy or subsequent issuance of a copy of the initial medical certificate issued by the Municipal Health Office. SECTION 4D.02. Time of Payment. The fee shall be paid to the Municipal Treasurer before the physical examination is made and the medical certificate is issued. SECTION 4D.03. Administrative Provisions. a. Individual engaged in an occupation or working establishment, the nature of which occupation or business in connection with the preparation of food or foodstuff whether cooked or in raw form, are hereby required to undergo a physical examination once every six (6) months. b. Owners, Managers and Operators of establishments shall see to it that their employees required to undergo physical and medical examination have been issued the necessary health certificate. c. The Municipal Health officer shall keep a record of physical and other health examinations conducted and the copies of medical certificates issued, including the name of the individual, the date, and the purpose for which the examination was made. SECTION 4D.04. Penalty . Any violation of the provisions of this Article shall be punished with a fine of not less than One Thousand Pesos (P1,000.00) but not exceeding Five Thousand Pesos (P5,000.00) or imprisonment of not less than one (1) month but not exceeding six (6)-month or both at the discretion of the Court. ARTICLE E Sanitary Inspection Fee SECTION 4E.01. Imposition of Fee . There shall be collected an annual sanitary inspection fee of Ten (P10.000) n Pesos from each business establishment at this municipality. SECTION 4E.02. Time of Payment. The fee is imposed in this article shall be paid to the Municipal Treasurer after a sanitary inspection of the establishment has been made but prior to the issuance of the sanitary inspection certificate by 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. The Municipal Health Officer or his duly authorized representative shall conduct an annual sanitary inspection on all business establishment and building to determine the adequacy of ventilation, general sanitary condition and propriety for habitation. 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 provisions of this Article shall be punished with a fine of not less than One Thousand Pesos (P1,000.00) but not exceeding Five Thousand Pesos (P5,000.00) or imprisonment of not less than one (1) month but not exceeding six (6)-month or both at the discretion of the Court. ARTICLE F Service Charge for Garbage Collection SECTION 4F.01. Imposition of Fee . There shall be collected from every owner or business establishment an annual garbage fee in accordance with the following schedule: Garbage Fee Per Annum Manufacturer of any article of commerce, Including brewers, distillers, repackers and Compounders of liquors, distilled spirits and/or wines P100.00 Importers and Exporters 100.00 Retailers, Dealers, independent wholesalers and distributors of any article of commerce: 1. Sari-sari stores 40.00 2. Groceries 40.00 3. Supermarkets 100.00 4. Bazaars and Department Stores 150.00 5. Drug Stores 40.00 6. Others 20.00 On eating places like caf, cafeterias, restaurants, and other similar establishment 50.00 On business principally rendering services 20.00 On amusement places 100.00 On financing institutions like banks, insurance companies, etc. 40.00 On lodging and living establishment, like apartments, condominium, boarding houses, hotels and motels 100.00 On barbers shops, tailor/dress shops 40.00 On groceries 60.00 Movie houses, service stations 50.00 On private detective and security agencies 40.00 On rice and corn mills 40.00 Other business establishment not mentioned above 40.00 SECTION 4F.02. Time of Payment . The fess prescribed in this article shall be paid to the Municipal Treasurer in advanced on or before the tenth (10th) day of every month or/to the authorized representative who shall collect the said fee from the establishment. aTHCSE SECTION 4F.03. Surcharge of Late Payment . Failure to pay the tax 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 the tax due, such surcharge to be paid at the same time and in the same manner as the tax due. SECTION 4F.04. Administrative Provisions. a.) For purposes of the imposition, the area of the garbage collection shall only be the business area of the town proper and public market. b.) The owner or operator of the aforementioned business establishment shall provide for his promises the required garbage can or receptacle properly covered which shall be placed in front of his establishment before the time of collection. c.) The Sanitary Inspector for the Municipal Health Officer shall inspect once every month the said business establishment to find out whether garbage is properly disposed of within their premises. SECTION 4F.05. Penalty . Any violation of the provisions of this Article shall be punished with a fine of not less than One Thousand Pesos (P1,000.00) but not exceeding Five Thousand Pesos (P5,000.00) or imprisonment of not less than one (1) month but not exceeding six (6)-month or both at the discretion of the Court. ARTICLE G Motorized Tricycle and Pedicabs Operation Filing Fees SECTION 4G.01. Imposition of Fees. There shall be collected the following fees from applicants of a motorized tricycle operators permit and pedicabs operators permit in the following schedule: 1.) Franchise Application Filing Fee per Unit Rate of Fee a.) Motorized Tricycle Operators Permit P105.00 b.) Pedicab Operators Permit 52.50 2.) Fare adjustment fee for fare increase a.) Motorized Tricycle Operators Permit 52.50 b.) Pedicab Operators Permit 26.00 3.) Filing Fee for Amendments a.) Motorized Tricycle Operators Permit 78.75 b.) Pedicab Operators Permit 31.50 SECTION 4G.02. Time of Payment . The fees imposed in this article shall be paid to the Municipal Treasurer upon filing of application for the required permit. No application of Motorized Tricycle Operators Permit or Pedicab Operators Permit shall be given due course without the Official Receipt attached to it showing that the corresponding fees were paid. SECTION 4G.03. Penalty. Any violation of the provisions of this article committed by any employees of this municipality in accepting application as provided above without the corresponding payment or required fees shall be punished by a fine of not exceeding Five Thousand Pesos (Php5,000.00) or imprisonment of not less than Ten (10) days but not exceeding One (1) month, or both at the discretion of the Court. ARTICLE H Balete Community College Fees SECTION 4H.01. Imposition of Fee. There shall be collected fees from students enrolled at the Balete Community College in accordance with the following schedule: a. Tuition Fee (Regular Courses) P80.00 per unit; b. Tuition Fee (HRM Course) 120.00 per unit; c. Entrance Fee P600.00 per semester, itemized as follows: 1. Registration Fee 75.00; 2. Laboratory Fee 150.00; 3. Computer Fee 125.00; 4. Library Fee 150.00; and 5. Athletics Fee 100.00 SECTION 4H.02. Time of Payment . The fees imposed in this article shall be paid in full or partially to the Municipal Treasurer upon filing of enrollment form. Dues shall however be settled by the end of the semester. No exam shall be given to concerned students without first securing permit from the Office of the Municipal Treasurer. SECTION 4H.03. Penalty . Any violation of the provisions of this article committed by any employees of this municipality in allowing person to sit in classes without first having enrolled or in allowing students to take exam without permit as provided above without the corresponding payment or required fees shall be punished by a fine of not exceeding Five Thousand Pesos (Php5,000.00) or imprisonment of not less than Ten (10) days but not exceeding One (1) month, or both at the discretion of the Court. ARTICLE I Balete Municipal Library Fees SECTION 4I.01. Imposition of Fee . There shall be collected fees from persons using enjoying the services of the Balete Municipal Library in accordance with the following schedule: a. For issuance of a Library Card Php10.00 b. For revalidation of Library Card 5.00 c. For re-issuance of Library Card (in case of lost or damaged card) 20.00 SECTION 4I.02. Administrative Provisions . a. Library cardholders are enjoined to revalidate their library cards on or before January 20 of each calendar year. b. Delay in returning of loaned books shall subject the borrower to a fine of Php10.00 per day per book. c. Damaged and lost books/reading materials are to be paid by the borrower based on their original price. d. Transient users/researchers shall secure special permit from the Officer-in-Charge of the Library prior to allowing them to use the facility. SECTION 4I.03. Mode and Time of Payment. Interested individual shall pay the prescribed amounts at the Municipal Treasurer's Office. SECTION 4I.04. Penalty. Any violation of the provisions of this article committed by any employees of this municipality in allowing persons without library cards/special permits to use the library shall be punished by a fine of not exceeding One Thousand Pesos (Php1,000.00) or imprisonment of not less than Ten (10) days but not exceeding One (1) month, or both at the discretion of the Court. cAaDHT CHAPTER V Municipal Charges ARTICLE A Market Fees SECTION 5A.01. Definition. When used in this Article the following shall mean: Public Market refers to the place where building of structure of any kinds, designated by the Sangguniang Bayan as Poblacion Central Market. Market Premises refers to an open space in the compound; part of the market lot consisting of bare grounds, not covered by market building, usually occupied by transient vendors especially during market days. For purposes of this Article, buying and selling of goods in any place except those made by duly licensed establishments, within a radius of three (3) kilometers from the market compound to Poblacion Central Market, and all other markets established thereafter, are considered made within the market premises and are subject to market fees. Market Stall refers to the subdivision of the market, housing one class group of allied goods, commodities or merchandise. SECTION 5A.02. Market Section. For purposes of this Article, the public market shall be divided into the following sections: a. Fish Section Fresh fish, clams, oysters, lobsters, shrimps, seaweeds and other sea foods or marine products. b. Meat Section Fresh meat from cow, carabao, goat, sheep, pig, etc. c. Vegetable and Fruit Section All kinds of vegetables, fruits and root crops. d. Dry Goods Section All kinds of textiles, ready made dresses and apparel. e. Groceries and Sari-sari Section All kinds of groceries, like biscuits, crackers, all kinds of cakes, butter, cheese, confectioneries, candies, canned goods and bottle goods, beverages, soft drinks, flour, rice, oatmeal, ham, bacon, sugar, nuts, sauce, onions, garlic's, potatoes, eggs, toilet articles, corn sausages, monggo, starch, salt, soap and other household and food products including firewood and charcoal. f. Glassware and Farm Implements Sections All kinds of farm implements such as harrow, linkaw, ropes, and the like. All kinds of kitchen utensils, floor mats, broom, plastic products, glass products including household utensils made of clay. g. Poultry Products Section All chickens, ducks, birds, duckling, eggs, poultry feeds. h. Eateries and Cooked Food Section All kinds of cooked foods including refreshment and cakes. i. Miscellaneous Section This includes beauty parlors, tailoring and dress shops, newspaper and magazine stand, radio and watch repair, shops, office supplies and photo studios. SECTION 5A.03. Imposition of Fees . a. Rental of stalls at the Public Market. 1. Front Stalls P523.95/mo. 2. Inside Stalls 436.80/mo. b. Rental of Market Tables at Public Market. c. Rental of Block Tiendas at Public market. 5.00/sqm d. For purpose of this Article, permanent vendors occupying under the Public Market building by privately owned tables shall pay lot rental at P3.00 per square meter per day. e. On occupants of the market premises not occupying tables, per day or fraction thereof, P3.00 per square meter. f. On market premises along Municipal streets, roads, public plazas and open grounds, per day P50.00 per square meter. g. On the space occupied during fiesta seasons, rate at P200.00 per 3 m x 1 meter all throughout the duration of fiesta. h. Market Entrance Fee A market entrance fee shall be collected from transient vendors on the following enumerated commodities: h.1. Agriculture Products Rate of Fee a. Root crops 1. Carrots 0.10/kg 2. Gabi, Curioso and the like .10/kg 3. Potatoes .10/kg 4. Radish .10/kg 5. Singkamas .10/kg 6. Ubi .10/kg 7. All other kinds of roots crops .10/kg b. Fruits 1. Apples 1.00/kg 2. Bananas 2.a Bangan and tundan 1.00/hun. 2.b Cardaba, sab-a, sarabia and the like .75/hun. 2.c All other kinds of bananas .50/hun. 3. Chicos .10/dz. 4. Citrus and Oranges, native .25/hun. 5. Durian 1.00/pc. 6. Grapes 1.00/kg 7. Guavas (hybrid) .50/kg 8. Guavas (native) .20/dz. 9. Jackfruit 1.00/pc. 10. Lanzones .20/kg 11. Marang .50/pc. 12. Mangoes 1.00/dozen 13. Papaya .50/kg. 14. Pineapple .05/pc. 15. Pakwan 1.00/kg 16. Siniguelas .10/dz. 17. Sunkist 1.00/kg 18. Watermelon 1.00/kg 19. All other kinds of fruits .20/kg c. Vegetables 1. Leafy Vegetables: 1.a Cabbage 0.50/kg 1.b Chinese Pechay 0.50/kg 1.c Native Pechay 0.25/kg 1.d All other kinds of Leafy vegetables 0.10/kg 2. Fruit Vegetables: 2.a Ampalaya 0.50/kg 2.b Bantiyong 0.20/kg 2.c Eggplant 0.20/kg 2.d Pepino 0.20/kg 2.e Sikwa 0.20/kg 2.f Sayutis 0.10/kg 2.g Tambayag 0.20/kg 2.h Upo 0.10/kg 2.i All other kinds of Fruit Vegetables 0.10/kg d. Spices 1. Chinese spices 0.50/kg 2. Garlic 0.50/kg 3. Onions: 3.a Bulb 0.25/kg 3.b Leaf 0.10/kg 4. Peppers: 4.a Atsal 0.25/kg 4.b Pungent, quilocot 0.20/kg 5. Tomatoes 0.25/kg 6. All other kind of spices 0.20/kg e. Cereals and Grains: 1. Cacao 1.00/kg 2. Coffee beans 1.00/kg 3. Corn: 3.a Grains 0.30/kg 3.b Grits 0.04/kg 3.c Young ears (tila-uban) 1.00/dz. 4. Mongoes 1.00/kg 5. Palay 0.03/kg 6. Peanuts: 6.a Peeled 2.00/kg 6.b Unpeeled 1.00/kg 7. Polard 0.02/kg 8. Poultry and animal feeds 0.04/kg 9. Prawn and other fish pond feeds 0.05/kg 10. Rice 0.04/kg 11. Rice and corn bran 0.02/kg 12. Sorghum 0.05/kg 13. Soya beans 0.50/kg 14. Caster beans (tangan-tangan) 0.25/kg 15. Other kinds of beans 0.15/kg f. Livestock: 1. Large cattle 20.00/head 2. Hogs or Pigs (live weight) 10.00/head 3. Goats and other livestock (live weight) 5.00/head 4. Chicken and other fowls (live weight) 1.00/head h.2 Other Agriculture Products: 1. Coconuts 0.05/pc. 2. Copra 0.10/kg 3. Cassava Chips 0.05/kg 4. Salt 1.00/sack 5. Flour 1.00/sack 6. Starch 1.00/sack 7. Sugar: 7.a Mascovado 0.05/kg 7.b Refined Sugar 0.10/kg h.3 Forest Products 1. Charcoal 0.10/can 2. Firewood 0.10/bundle 3. Honey 0.50/lt. 4. Nipa Shingles 1.00/hund. 5. Nito 1.00/bundle 6. Rattan Strings (lagus) 0.50/bundle 7. Rattan poles 1.00/bundle 8. Risen, Ka-ong, and other forest products 0.50/kg h.4 Industries Products 1. Home Industries: 1.a Bamboo crafts 0.50/pc. 1.b Basket 0.50/pc. 1.c Batuwang or Sangka 0.50/pc. 1.d Ceramics and pottery products 1.00/dz. 1.e Hats 1.00/pc. 1.f Mats 1.00/pc. 1.g Metal products 1.00/pc. 1.h Nigo and Ayagan 1.00/pc. 1.i Ropes: 1.i.1 Synthetic fiber 0.20/kg 1.i.2 Native fibers 0.10/kg 1.j Shell crafts 0.10/kilo 1.k Stone craft 1.00/dz. 1.l Tinsmith products 1.00/pc. 1.m Toys 1.00/dz. 1.n Other home industries 0.90/kilo 2. Other Industrial products: 2.a Coconut Oil 0.50/lt. 2.b Kerosene 0.50/lt. 2.c Lime 0.10/kg h.5 Wet Goods 1. Meat: 1.a Carabeef and beef 150/kg 1.b Pork 150/kg 1.c Venison 150/kg 1.d Fowls and the like 150/kg 2. Marine and Sea Products: (For purpose of this section fish and other marine products are hereby classified as: 1st Class, 2nd Class and 3rd Class) 2.a First class 1.00 Second class 0.50 Third class 0.50 2.b Other marine products Per chest/baera/box 20.00 Agriculture products net sold on the day when the corresponding market entrance fee of Twenty-Five (25%) percent of the original imposition if still displayed or offered for sale the following day and thereafter, the same shall no longer be subject to market entrance fee until sold. In cases the vendor from whom an entrance fee as collected occupies any space with an area in excess of what he paid, for, he shall be require to pay the correct amount of fee due thereon less than what he pay have already paid an entrance fee. Duly licensed suppliers or distributors of goods, commodities or general merchandise servicing permanent occupants of market stall, booths, tiendas, or other space, as well as the same occupants when he bring in goods, commodities or merchandise to replenish or augment their stock shall not be considered as transient vendors required to pay the market fees herein authorized. SECTION 5A.04. Time and Manner of Payments. For Stall The fee for the rental of market stall 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 lessee shall be required to put up a deposit in the amount of Three Thousand Pesos (3,000.00) to guarantee payment of rentals and cost of repairs chargeable to the account of the leasee, provided, that any balance thereof shall be returned to the leasee upon termination of the leasee. SECTION 5A.05. Issuance of Official Receipts and Cash Tickets. The Municipal Treasurer or his duly authorized representative shall issue an official receipt as evidence of payment of rentals of fixed stall. A cash tickets shall be issued to an occupant of the market premises or transient vendors and his name shall be written on the back thereof. The cash ticket shall pertain only to a person buying the same and shall be good only for the space of the market premises in which he is assigned. If a vendor disposes of his merchandise by wholesale to another vendor, the latter shall purchase new tickets if he sells the same merchandise even if such sale is done in the same place occupied by the previous vendor. SECTION 5A.06. Surcharge for Late or Non-Payment of Fees. a. The lessee of a stall, who fails to pay the monthly rental fee within the prescribed period, shall pay a surcharge of twenty (20%) percent 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 of stall, without prejudice to suing the lessee for the unpaid rents of the expenses 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 times as such as the regular rate for the space occupied. SECTION 5A.07. Adjudication of Stall. a. Leased Period The contract leased for a stall shall be for a period of one (1) year renewal upon its expiration, unless revoke in accordance with the provision of this article. b. Notice Vacancy A notice vacancy of newly constructed or vacant stalls shall be made for a period of fifteen (15) days immediately preceding the date fixed for their award to qualified applicant to appraise the public of the fact that such fixed space is unoccupied and available for lease. Such notice shall be posted conspicuously on the unoccupied stall and the bulletin board of the market. The notice of vacancy shall be written on cardboard, thick paper or any suitable material and shall be in the following form: Notice is hereby given that shall No. ______ building (or Pavilion No. ____________) of the ____________________ market is vacant (or will be vacated on ___________, 20_____. Any person, 21 years of age or more and is not legally incapacitated desiring to lease this stall, shall file on application therefore on the prescribed form (copies may be obtained from the Office of the Municipal Treasurer during office hours and before 12:00 o'clock noon of ___________ 20____. In case there is more than one applicant, the award of the lease of the vacant shall be determined thru drawing of lots or public bidding of the rentals thereof to be conducted on __________, 20____ at 12:00 o'clock noon at the office of the Municipal Treasurer by the market committee. This stall is found in the ____________ section and is intended for the sale of __________. Municipal Treasurer c. Application for Lease 1. The application shall be under oath. The applicant either in person or through his or her attorney shall submit it to the Office of the Municipal Treasurer. 2. It shall be the duty of the Municipal Treasurer to keep a register book showing the names and addresses of all applicants for a stall, the number and description of the stall applied for, and the date and hour of the receipt of the application by the treasurer of each applicant. It shall also be the duty of the Treasurer to acknowledge receipt of the application setting forth therein the time and date of receipt thereof together with the cash bond or deposit if any. HCaDIS 3. The application shall be substantially in the following form: Application to Lease Market Stall _______________ (Address) ______________ (Date) The Municipal Treasurer Municipality of Balete Sir: I hereby apply under the following contract for the lease of stall No. ____________ of the market, I am _____________ years of age, Filipino Citizens of the _______________ and residing at ________________________. Should the above mentioned stall be lease to me in accordance with the market rules and regulations, I promise to hold the same under the following conditions: a. That while I am occupying or leasing this stall (or stalls), I shall at all time has my picture and that of my helper or (helpers) conveniently framed and hung conspicuously in the stall. b. I shall keep the stall or stalls at all times in good sanitary condition and comply strictly with all sanitary and market rules and regulations now existing or which may hereafter be promulgated. c. I shall pay the corresponding rents for the stall (or stalls) shall belong exclusively to me and shall conform with the arrangement of sections in the public market. d. The business to be conducted in the stall (or stalls) shall belong exclusively to me and shall conform to the arrangement of section in the public market. e. In case I engage helpers, I shall nevertheless personally conducted my business and be present at the stall (or stalls). I shall promptly notify the market authorities of my absence, giving my reason or reasons therefore. f. I shall not seal or transfer my privilege to the stall (or stall) or otherwise permit another person conduct business therein. g. Any violation on my part or my helpers of the foregoing conditions shall be sufficient cause for the market authorities to cancel this contract. Very truly yours, _________________ Applicant I, ___________________, do hereby state that I am the person who signed the foregoing application; that I have read the same; and that the contents thereof are true to the best of my knowledge. Applicant: _____________ TIN: _________________ SUBSCRIBED AND SWORN to me this ________________ day of __________ 20 _____ in the Municipality of __________________, Province of ____________, Philippines, applicant-affiant exhibiting his/her residence certificate No. _____________ issued at ____________ at ____________ on _________________, 20____. 4. Applicant who is Filipino Citizens shall have preference in the lease of public market stalls. If on the last day set for filing application, there is no application form a Filipino citizen the posting of the notice of vacancy prescribed above shall be repeated for another ten (10) days period. If after the expiration of that period there is still no Filipino applicant, the stall affected may be leased to any aliens applicant, the adjudication of the stall shall be made thru of lots of public bidding of the rental thereof to be conducted by the Market Committee. In case there is only one Filipino applicant, the stall applied for shall be adjudicated to him. If there are several Filipino applicants for the same stall, adjudication of the stall shall be made thru drawing of lots or public bidding of the rental thereof to be conducted by the market committee on the date and hour specified in the notice. The result of the drawing of lots or public bidding shall be reported immediately by the committee to the Municipal Treasurer concerned for the appropriate action. 5. The successful applicant shall furnish the Municipal Treasurer two (2) copies of his/her picture immediately after the award of the lease. It shall be the duty of the Treasurer to affix one (1) copy of the picture to the application and other copy of the record card kept for the purpose. Appeals Any applicant who is not satisfied with the adjudication made by the Municipal Treasurer or the market Committee of the stall applied for, may file an appeal with his comment and recommendations he may desire to make on the matter. The decision of the Secretary of Finance in such case shall be final. SECTION 5A.03. n Miscellaneous Provisions on Stalls. a. Vacancy of stall before expiration of the lease If for any reason, a stallholder or lessee discontinue or is required to discontinue his business before his lease contract expires, such stall shall be considered vacant and its occupancy thereafter shall be disposed of in the manner herein prescribed. b. Partnership with stall holder A market stall holder who enters into partnership business with any party after her acquired the right of lease such stall have no authority to transfer to his partner or partners the right to occupy the stall. In case of death or any legal disability of such stallholder to continue in his business, the surviving partner may be authorized to continue occupying the stall for a period not exceeding sixty (60) days within which to wind up the business of the partnership. If the surviving partner is qualified to occupy a stall under the provisions hereof, and the spouse, parents, son, daughter or relatives within the third degree by consanguinity or affinity of the deceased is not applying for the stall, he shall be given the preference to continue occupying the stall concerned, if he or she applies for it. c. Leases to personally administer his stall Any person, who has been awarded the right to lease a market stall in accordance with the provisions of hereof, shall occupy, administer and be present personally at his stall or stalls. He may employ helpers who must be citizens of the Philippines, including but not limited to his spouse, parents, children who are actually living with him and are not disqualified under the circumstances be persons with whom the stallholder has any commercial relation or transaction. d. Dummies; Sub-leased of stall In any case where the person registered to be the holder or lessee of a stall in the public market, is found to be not the person who is actually occupying said stall, the lease of such stall shall be cancelled, if upon investigation such stall holder be found to have sub-leased his stall to another person or to have connived with such person so that the latter may for any reason, be able to occupy the said stall. SECTION 5A.09. Responsibilities for Market Administrator. Municipal Treasurer shall exercise direct and immediate supervision and control over the municipal public market and personnel thereof, including those duties concern the maintenance and upkeep of the market and market premises, in accordance with existing ordinance and other pertinent rules and regulation. SECTION 5A.10. Creation of a Market Committee. There is hereby created a permanent market committee composed of the Municipal Treasurer as Chairman, a representative of the Mayor, Sangguniang Bayan, and the market vendors to be appointed by the municipal mayor, as members. The committee shall conduct the drawing of lots and opening of bids in connection with the adjudication of vacant or newly constructed stalls in the municipal market and to certify to the Municipal Treasurer of the result thereof. SECTION 5A.11. Rules and Regulations. a. The peddling or sale outside the public market site or premises of foodstuff that easily deteriorate like fish and meat is hereby prohibited. b. No person shall utilize the public market or any part thereof for residential purposes. c. It shall be unlawful for any person to peddle, hook, sell or offer for sale, or expose for sale, any article in the passageway (pasilyo) used by purchasers in the market premises. d. It shall be unlawful for any person to resist, obstruct, annoy or impede any market employee or personnel in the performance of his/her duties; nor shall parents allow their children to play in or around their stall or in the market premises. e. No merchandise or article shall be sold, offered for sale or exposed for sale in the public market unless the same was legally acquired by the vendor or stall holder and that tax of any kind due thereon has been paid. f. It shall be unlawful for any leasee to remove, construct or install electrical wiring or water connection nor alter the structure of the stall without prior permit from the market administrator and approved by the Municipal Treasurer. g. The Municipality shall not be responsible to the occupant of the stalls for any loss or damaged cause by fire, theft, robbery, force majeure or any other cause. All article or merchandise left in the public market during closure time shall be at the risk of the stall holder or owner thereof. h. All articles abandoned in the public market building in violation of any provision of this article or any regulations or rule on the management of the market shall be deemed nuisance. It shall be the Market Administrator or his subordinates to take custody thereof. In case the articles are claimed within twenty-four (24) hours thereafter, they shall be returned to their original owner upon payment of actual expenses incurred in their safe-keeping unless they have so deteriorated as to constitute a menace to public health, in which directed by the Treasurer, who may also in his discretion cause the criminal prosecution of the guilty party or merely warn him against future violation. In case where the articles has not deteriorated and are not claimed within the time herein fixed, said article shall be sold at public auction and the proceeds thereof shall be disposed in accordance with Law. AHCETa SECTION 5A.12. Applicability Clause . Existing laws, ordinances, rules and regulations pertaining to the public market and its premises are hereby adopted as part of this article. SECTION 5A.13. Penalty . Any violation of the provisions of this Article shall be punished with a fine of not less than One Thousand Pesos (P1,000.00) but not exceeding Five Thousand Pesos (P5,000.00) or imprisonment of not less than one (1) month but not exceeding six (6)-month or both at the discretion of the Court. ARTICLE B Slaughter and Corral Fee SECTION 5B.01. Imposition of Fees. a. Permit Fee to slaughter before any animal is slaughtered for public or home consumption, a permit thereafter shall be secured from the Municipal Health Officer concerned or his duly authorized representative who shall determine whether the animal or fowl is fit for human consumption, thru the Municipal Treasurer upon payment of the corresponding fees as follows: For Public Home Consumption Consumption Large Cattle per head P30.00 P20.00 Hogs 15.00 10.00 Goats 10.00 7.00 Sheep 10.00 7.00 Others 7.00 5.00 b. Slaughter Fee The fees shall be paid to cover the cost of services in the slaughter of animals at the Municipal Slaughterhouse, in accordance with the following rates: For Public Home Consumption Consumption Large Cattle P0.50 0.30 Hogs 0.40 0.25 Goats 0.25 0.20 Sheep 0.25 0.20 Others 0.20 0.20 c. Corral Fee, per head, per day or fraction thereof Large Cattle 5.00 Hogs 2.50 Goats 2.00 Sheep 2.00 Others 1.00 SECTION 5B.02. Prohibition. Permit to slaughter shall not be granted nor the corresponding fee collected on animals condemned by the Municipal Health Officer. cHaCAS SECTION 5B.03. Time of Payment. a.) Permit Fee The fees shall be paid to the municipal Treasurer upon application for a permit to slaughter to the Municipal Health Officer. b.) Slaughter Fee The fees shall be paid to the Municipal Treasurer or his authorized representative before the slaughtered animal is removed from the public slaughtered or before the slaughtering of the animal if takes place elsewhere outside 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 for, the fees due on the unpaid period shall first be paid before the same animal is released form the corral. SECTION 5B.04. Administrative Provision. 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 slaughter for home consumption shall not be sold or offered for sale. Before issuing the permit for the slaughter of large cattle the Municipal Treasurer shall require for branded cattle, the production of the certificate of ownership if the owner is the applicant thereof, or the original certificate of transfer and certificate of ownership showing title in the name of the person applying for the permit if n hr 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 be collected therefore. For unbranded cattle that have not yet reached the age of branding, the Municipal Treasurer shall require such evidence as well be satisfactory to him regarding the ownership of the animal for which permit to slaughter has been requested. For the unbranded cattle of the required age, the necessary certificate of ownership and/or transfer shall be issued, and the corresponding fees collected thereof before the slaughter permit is granted. Before the animal is slaughter for public consumption, a permit thereafter shall be secured form the Municipal Health 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 Health Officer, as well as the page of the book in which said permit number is entered and wherein the name of the permitee, the kind of and sex of the animal to be slaughter appears. The permit to slaughter as herein required should kept by the owner to be posted in a conspicuous place his/her stall at all times. ScHADI SECTION 5B.05. Penalty. Any violation of the provisions of this Article shall be punished with a fine of not less than One Thousand Pesos (P1,000.00) but not exceeding Five Thousand Pesos (P5,000.00) or imprisonment of not less than one (1) month but not exceeding six (6)-month or both at the discretion of the Court. ARTICLE C Fishery Rentals or Fees SECTION 5C.01. Definition . When used in the article. "Municipal Waters" For the purpose of this article the words "Municipal Waters" include not only streams, lakes, and tidal waters included within the municipality, not being the subject of private ownership and not compromised within national parks, public forests, timberlands, forest reserves, or fishery reserves, but also marine waters included between the lines drawn perpendicularly touch the sea at low tide and a third line parallel with the general coastline and three (3) nautical miles from such coastline. Where municipalities are as situated on the opposite shores that there is less than six nautical miles of marine waters between them, the third line be a line equi-distant form the opposite shore of the respective municipality. SECTION 5C.02. Licensed Permit, Fishery Grant. It shall be unlawful for any person, cooperative, partnership, association to take or catch fish or other aquatic products by means of nets, traps or other fishing gears in the municipal water of this municipality unless provided with the necessary license permit issued for the purposed by the Municipal Treasurer. It shall be likewise illegal for any person, cooperative, partnership, association or corporation to operate fish corrals or oyster culture beds, or to take or catch "Bangus" fry or fry of other species for propagation within the jurisdiction of this municipality without first securing a municipal grant therefore conferred as provided by law and this ordinance. SECTION 5C.03. Person Eligible for Fishing and/or Fishery Privileges. The following are, under this ordinance, eligible for fishing and or fishery privileges. a. Citizens of the Philippines b. Cooperatives, partnerships, association or corporation duly registered or incorporated under the laws of the Philippines and authorized to transact business in the Philippines and at least sixty per centum (60%) of whose capital stock belong wholly to citizens of the Philippines. It shall be unlawful for person, cooperative, partnership, association or corporation not qualified by the law and this ordinance for the effect, to engage personally or through other person, in fishing or catching or collecting aquatic products in the municipal waters within the jurisdiction of this municipality. DACcIH SECTION 5C.04. Division and Classification of Municipal Waters. The Municipal water within the jurisdiction of this municipality shall be divided and classified as follows: a. For the Errection of Fish Corrals: Minimum Annual Rental Lot No. 2-A form point 15 to point 16 750.00 Lot No. 2-B from point 13 to point 14 3,000.00 Lot No. 2-C from point 10 to point 11 7,500.00 Lot No. 2-D from point 8 to point 9 7,500.00 Lot No. 2-E from point 6 to point 7 7,500.00 Lot No. 2-F from point 4 to point 5 7,500.00 b. For the Catching of "Bangus" Fry or "Kawag-Kawag" Zone 3 from point 19 to point 25 15,000.00 Zone 2 from point 4 to point 18 12,000.00 Zone 1 from point 1 to point 3 Gov't. Service The aforementioned lots and zones are indicated/shown respectively in the attached plan prepared for the Municipality. SECTION 5C.05. Government "Bangus" Fry Reservation . In the zoning and classification of the municipal water for purpose of awarding through public bidding, areas of the construction or operation of fish corrals or the gathering of fry, this municipality hereby set asides not more than one fifth (1/5) of the area marked for the gathering of fry zone (3) within its municipal waters under Section 4 (B) of this basic fishery ordinance as designated by the Bureau of Fisheries and Aquatic Resources, as government "Bangus" fry reservation. SECTION 5C.06. Exclusive Fishery Privileges . Operating Fish Corrals and the catching of Bangus fry or fry of other species for propagation shall be considered as exclusive fishery privileges which shall be granted always to the highest bidder in public bidding held accordingly to the provisions of this ordinance. The Sangguniang Bayan may grant to the highest qualified bidder exclusive privilege of constructing and operating fish corrals, or gathering bangus fry or fry of other species, in municipal waters for a period not exceeding five (5) years; Provided: That these grants exclusive fishery privilege shall be under such conditions as shall be prescribed by the Secretary of Agriculture. SECTION 5C.07. Issuance of Individual License in Case No Bidders Opt. to Lease Fishing Zones. If after two notice for the grant of exclusive fishery rights thru public auction no interested bidders opt to lease any fishing zone within the municipal water, the Sangguniang Bayan is authorized to grant the privilege of erecting fish corrals, and catching "Bangus" fry or "Kawag-Kawag" within the definite area or portion of the municipal waters to individuals. Upon payment of the license fees therefore at the rates not exceeding those fixed hereunder. 1.) Fish corral erected in the sea: Annual Fees Less than 3 meters deep 31.50 3 meters deep or more but less than 5 meters deep 52.50 5 meters deep or more but less than 8 meters deep 210.00 8 meters deep or more but less than 10 meters deep 378.00 10 meters deep or more but less than 15 meters deep 840.00 15 meters deep 1,050.00 2.) Catching "Bangus" Fry or Kawag-kawag: Less than 1,000 square meters 525.00 1,000 square meters or more but less than 2,000 square meters 840.00 2,000 square meter or more but less than 4,000 square meters 1,575.00 4,000 square meter or more but less than 6,000 square meters 2,310.00 6,000 square meters or more but less than 8,000 square meters 3,150.00 8,000 square meters or over 4,200.00 3.) Fish Corrals Inland Fresh Waters: With an area less than 500 square meters 105.00 With an area of 500 square meter or more but less than 1,000 square meters 210.00 With an area of 1,000 square meter or more but less than 5,000 square meters 315.00 With an area of 5,000 square meter or more but less than 10,000 square meters 525.00 SECTION 5C.08. Application of Exclusive Fishing . Applications for any exclusive fishery privileges mentioned in the preceding section shall be made on official form duly approved by the Sangguniang Bayan. SECTION 5C.09. To whom to Submit Applications. All applications shall be forwarded to the Municipal Secretary who shall submit the same to the Municipal Mayor. Upon receipt of the application to Municipal Mayor shall satisfy himself that the license applied for will not prejudice public interest and that the portion or area for which an application for lease has been presented is not covered by any subsisting lease. SECTION 5C.10. Committee on Auction . A committee on auction is hereby created compose of the Municipal Treasurer as Chairman and two member of the Sangguniang Bayan Members. SECTION 5C.11. Publication of Notice . The committee on auction shall advertise notice for sealed bids for exclusive fishery privilege in areas or zones of the municipal waters available for erecting fish corrals, or taking or catching "bangus" fry or fry of other species for propagation by posting said notice in newspaper published in the locality if any, for a period of not less than fifteen (15) days. SECTION 5C.12. Time and Place of Auction . The Sangguniang Bayan shall in resolution, provide for a notice for sealed bids for exclusive fishery privilege granted under Section 21 (B) of Presidential Decree No. 231, as amended (Local Tax Code) and Section 29 of Presidential Decree No. 704, specifying the time and place of auction the amount to be deposited, before an individual or entity in entitle to participate the procedure to be followed by the Committee on Auction before any exclusive privilege is granted and the bond as guarantee of good faith and for satisfactory compliance with the terms of the lease or grant. The bond shall be in cash, in real estate situation within the Philippines or by Surety Company authorized for that purpose in an amount not less than two years rental. SECTION 5C.13. Municipal Concession and Lease Concerning Fisheries . No lease or concession granted by the Sangguniang Bayan under authority of an ordinance approved pursuant to Section 4 Presidential Decree No. 704 concerning fishing or Fisheries in streams, lakes, rivers inland and or municipal waters, shall be valid and enforceable unless the Secretary of Agriculture upon recommendation of the Director of Fisheries and Aquatic Resources approved the same. SECTION 5C.14. License Permit . The privilege or taking or catching fish in the municipal waters of this Municipality with nets, traps or other fishing gears with or without using therefore fishing boats or vessels tons gross or less, shall be granted under ordinary license permit issued by the Municipal Treasurer to any person, cooperative, partnership, association or corporation qualified under Section 4 or ordinance upon payment of the corresponding license permit required therefore in the following: GENERAL SCHEDULE OF LICENSE FEE Kind of fishing gear (such as License Fee per year Reasonable traps or other fishing gears) License Fee or not more than 50 1. Fishermen Using Nets: a. Bacuerna 30.00 b. Pangki 35.00 c. Pahubas 35.00 d. Largareta 35.00 e. Sarap 25.00 f. Panapao 25.00 2. Fishermen Using Trap a. Anaag 13.00 b. Amtol 13.00 c. Bobo Big (Pangae) 13.00 d. Bobo Small 9.00 e. Dumpal 17.00 f. Lulong 13.00 g. Pasgong 13.00 3. Fishermen Using Hook and Line a. Without Light 10.00 b. With torch using in fishing 13.00 c. With Petromax used 17.00 4. Fishermen Using other Fishing Gear a. Bahan 25.00 b. Baling 25.00 c. Panti 15.00 5. Fishermen Using other Fishing Gear a. Bahan 25.00 b. Baling 25.00 c. Panti 15.00 d. Bitana 20.00 e. Bacatot Padarao 25.00 f. Sahid 10.00 g. Laya 10.00 h. Anud 10.00 i. Sagiwsiw 11.00 j. Patuawan 25.00 k. Lukayan 25.00 l. Lukob 17.00 Provided, that not other fee shall be collected from fishermen 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 two annual fees may be collected. Provided, further, that fishing boats or more than three tons gross and fishermen licensed by the National Government shall not be subject to the requirements of this ordinance especially the payment of Municipal License tax, fee charge; Provided, furthermore, that the residents of this municipality who have not been granted license for commercial fishing shall be allowed to fish in municipal water for their home consumption. Provided, finally that is shall be beyond the power of this Sangguniang Bayan to impose a license for the privilege as gathering marine mollusk or the shell thereof. For pearling boats and pearl divers, as for products or for the culture of the fishery aquatic products; Provided, lastly, that they shall not fish within Two Hundred (200) meters from any fish corral operated under exclusive privileged granted by the municipality in accordance with the ordinance. License permit issued under Section shall be valid for the year in which they are issued. SECTION 5C.15. Restriction on Baby Trawls Using Fishing Boats of Tree Tons Gross or Less. Baby trawls using fishing boats with three gross tons or less is not allowed to operate within 3 kilometers limit from the shoreline of this municipality. SECTION 5C.16. Report of Fish Caught . Any individual or entity who has obtain a fishery grant or license to take or catch fish in the municipal waters of the municipality shall submit to the Municipal treasurer of the municipality wherein he is fishing within the first ten (10) days of each month a monthly report on triplicate copies, showing the kind quantity and value, if sold, if fish caught during the month. Provided that the Sangguniang Bayan shall furnished the Bureau of Fisheries and Aquatic Resources, for statistical purposes, on forms which shall be furnished by the Bureau, such information and data on fishery matters as are reflected in such forms. EHaASD SECTION 5C.17. Restriction. License and permits or contracts executed under this Ordinance shall obtain provisions to the effect that: a. No fish corrals or "baklad" shall construct within two hundred (200) or another fish corrals in marine fisheries or one (1) hundred meters in fresh waters fisheries. Unless this belong to the same license/grantee but in no case shall this distance be less than sixty (60) meters apart, except in waters less than two (2) meters deep at low tide or unless previously approved by the Secretary of Agriculture. b. Fish corrals shall be entirely opened during close season period or periods authorized by the Honorable Secretary of Agriculture, for the free passage of fishes to enable a considerable number to reach spawning grounds. c. Nothing in the license shall be construed as permitting the lessee or license, granted or permittee to undertake any construction which will abstract the free navigation in any streams or lake flowing through or adjoining the fish corral or impede the flow and ebb of the tide to and from the sea wherein the lessee or license, grantee or permittee is granted a fishery privilege. d. The license agrees unconditionally to comply with all the laws, decrees, order, rules and regulations governing fishing now, or which may hereafter be enforce. e. The license assumes responsibility for any and all acts of his agents and employees of the contractors connected with his fishing operation. f. Failure to pay any fee or file, a bond when due as prescribed in the permit, license, contract or regulations shall be sufficient reason for cancellation of the license permit of contract. SECTION 5C.18. Additional Condition in the Contract of Lease . The contract of lease to be executed by and between the Municipality and the highest bidder on the grant of the exclusive fishery privileges under this ordinance shall contain the following additional terms and conditions pursuant to Presidential Decree No. 1505: a. That when the national interest so requires, the President of the Philippines may review, amend, nullify, revise, rescind or revoke any such contract concession, license permit, lease on similar privilege on any condition or provision thereon; b. That upon the recommendation of the government agency or instrumentality concerned with the administration of any such contract, concession, license permit, lease or similar privilege for violation of any of the conditions or provisions therein or for any condition prescribed in duly issued rules and regulations of the administering government instrumentality. SECTION 5C.19. Penalty . Any violation of the provisions of this Article shall be punished with a fine of not less than One Thousand Pesos (P1,000.00) but not exceeding Five Thousand Pesos (P5,000.00) or imprisonment of not less than one (1) month but not exceeding six (6)-month or both at the discretion of the Court. ARTICLE D Rental of Cemetery Lot SECTION 5D.01. Imposition of Fee . There shall be collected the following fees for a lease of five (5) years: 1. Cemetery Fee 52.50 2. For each burial lot consisting of 1 meter by two meters measurements or fraction thereof (bare ground) 210.00 Per annum thereafter 52.50 2. n For niches provided by the municipality per unit 300.00 Per annum thereafter 75.00 SECTION 5D.02. Time of Payment . The fee shall be paid to the Municipal Treasurer upon application for the 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 annually within twenty (20) days before the anniversary date of the initial payment made. SECTION 5D.03. Surcharge for Late Payment. Failure to pay the fee prescribed in this article within the time required shall subject the taxpayer to a surcharge of twenty-five (25%) percent 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 5D.04. Interest for Late Payment. In addition to the surcharge imposed herein, there shall be imposed an interest of fourteen (14%) per annum upon the unpaid amount from the due date until the fee is fully paid. Where an extension of time for the payment of the fee has been granted and the amount is not paid in full prior to the expiration of the extension, the interest above-mentioned shall be collected on the unpaid amount from the date it becomes originally due until fully paid. SECTION 5D.05. Administrative Provisions. a. Permit to Construct . Any construction of whether kind or nature in the public cemetery, whether for temporary or perpetual use, shall only be allowed after the approval of a permit issued by the Municipal Mayor, upon presentation of the recommendation of the Municipal Health Officer. b. Renewal of Lease . In case a lease 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. It shall also be the duty of the Municipal Treasurer to prepare and submit to the Barangay Captain a list of the leases that are to expire five (5) days prior to the expiration date. The Municipal treasurer shall a reminder to the leasee of the expiration of his lease, two week prior to the expiration date of the lease. c. Register . The Municipal Treasurer shall keep a register on account of the cemetery, together with such additional information as may be required by the Sangguniang Bayan. ARTICLE E Charges for Parking SECTION 5E.01. Imposition of Fee . There shall be collected fees for the use of municipal owned parking area(s) in accordance with the following schedule: a) Passenger buses or cargo trucks 10.00/day or fraction thereof b) Mini-buses or Jeepneys 5.00/day or fraction thereof c) Cars and Jeep 5.00/day or fraction thereof d) Tricycle and Pedicabs 1.00/day or fraction thereof e) Motor cabs 1.00/day or fraction thereof f) Other vehicles 1.00/day SECTION 5E.02. Time of Payment . The fees imposed herein shall be paid to the Municipal treasurer or his duly authorized representative upon parking thereon. DaIAcC SECTION 5E.03. Surcharge for Late Payment. Failure to pay the fees prescribed in this article within the time required shall subject the taxpayer or the vehicle owner to surcharge of twenty-five (25%) percent of the original amount of the due, such surcharge to be paid at the same time and in the same manner as the tax or fee due. SECTION 5E.04. Penalty . Any violation of the provisions of this Article shall be punished with a fine of not less than One Thousand Pesos (P1,000.00) but not exceeding Five Thousand Pesos (P5,000.00) or imprisonment of not less than one (1) month but not exceeding six (6)-month or both at the discretion of the Court. ARTICLE F Rentals of Other Municipal Facilities and Equipment SECTION 5F.01. Imposition of Fee . There shall be collected fees for the use of other municipal owned facilities and equipment in accordance with the following schedule: a. TFC Civic Center 1. For Eight (8) Hours until 5:00 p.m. P1,200.00 (to include electricity) 2. For Eight (8) Hours beginning 5:00 p.m. P1,800.00 (to include electricity) 3. To include water (for washing of utensils) add 300.00 4. Table per unit 50.00 5. Use of Kitchen 300.00 b. Grand Stand 1. For Eight (8) Hours until 5:00 p.m. 100.00 2. Use of electricity 50.00/day c. Heavy Equipment 1. Motor Grader per 8 hour period 5,690.00 2. Heavy Dump Truck per 8 hour period 3,135.00 3. Light Dump Truck per 8 hour period 2,726.00 SECTION 4I.02. n Administrative Provisions. a. On the use of Municipal Facilities. The Municipal Treasurer shall have the responsibility to set up system to facilitate order in the rental of the Civic Center and other municipal facilities. b. On the use of the Heavy Equipment. 1. The Office of the Municipal Engineer shall be responsible for the allocation of time in the rental of the said equipment. 2. The schedule of rental fees enumerated above shall be exclusive to the use of equipment only. 3. The renter shall bear the responsibility of providing the gas and the lubricants and shall have full obligation to its operator while the equipment is on lease. SECTION 4I.03. Mode and Time of Payment. Interested individual shall pay the prescribed amounts at the Municipal Treasurer's Office prior to the use of such equipment. SECTION 4I.04. Penalty . Any violation of the provisions of this article committed by any employees of this municipality shall be punished by a fine of not exceeding Five Thousand Pesos (Php5,000.00) or imprisonment of not less than Ten (10) days but not exceeding One (1) month, or both at the discretion of the Court. CHAPTER VI General Administration and Penal Provisions ARTICLE A Collection and Accounting of Municipal Revenue SECTION 6A.01. Collection . The collection of municipal taxes, fees, charges, interest and penalties accruing to this Municipality, shall be the responsibilities of the municipal treasurer or his deputies in no case shall be delegated to any other person. Unless otherwise specifically provided in this code, or under existing laws or decrees the municipal treasurer is 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 and charges herein imposed. SECTION 6A.02. Issuance of Receipts . It shall be the duty of the Municipal treasurer or his authorized representative to issued the necessary receipts to the person paying the tax, fee or charges, indicating therein the date, amount, name of the person paying and the amount for which it is paid. In acknowledging payment of local taxes, fees and charge, 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 ordinance. SECTION 6A.03. Examination of Books of Accounts. For effective enforcing and collection of the taxes, fees and charges provided in this Code, the Municipal treasurer shall secure written authority from the provincial Treasurer to examine the books of accounts and other pertinent records of any person doing business within the jurisdictional limits of this Municipality to verify, assess and collect, the true and correct amount due from the taxpayers concerned. Such examination shall be made during regular business hours not often than every year for each business establishment. Any examination conducted pursuant to the provisions of this section shall be certified to by the official and such certification shall be made of record in the books of accounts of the taxpayer concerned. SECTION 6A.04. Accounting of Collection . Unless otherwise provided in this Code and other existing laws and ordinances all monies collected by virtue of this Code shall be accounted for in accordance with the provisions of existing laws, rules and regulations and credited to the General Fund of this Municipality. SECTION 6A.05. Accrual to the General Fund of Fines, Costs and Forfeitures. Unless otherwise provided by law or ordinance, fines, cost forfeitures and other pecuniary liabilities imposed by the Municipal Court for the violation of any municipal ordinance, shall accrue to the General Fund of the Municipality. ARTICLE B Civil Remedies for Collection of Revenue SECTION 6B.01. Extent of Municipal Government's Lien. Taxes and other revenue provided in this Code due to this municipality, shall constitute a lien in its favor, enforceable by proper legal action, superior to all liens or charges in favor of private parties, not only upon any property which may be subject to the charges but also upon all properties used in the exercise of the occupation, business or privileges with respect to which the charge is imposed and upon all property rights therein. SECTION 6B.02. Application of Civil Remedies. Unless otherwise specifically in applicable laws and in so far as their nature permits, the remedies provided here to may be availed of for the collection of delinquent taxes and other imposition provided in this Code. The civil remedies available shall be by distraint of personal property and by legal action. Either of these remedies or both simultaneously maybe pursued at the discretion of the Municipal treasurer (proper authority). SECTION 6B.03. Distraint of Personal Property. a. Seizure Upon failure of the person owning any local tax or other impositions to pay the same at the same time record, the Municipal Treasurer or his deputy may upon written notice, seize or confiscate any personal property belonging to that person to any personal property subject to the tax lien in sufficient quantity to satisfy the tax in question, together with any increment there to incident to delinquency and the expenses of seizures. In this case, the Municipal Treasurer or his deputy shall issue a duly authenticated certificate based upon the records of his office showing the fact of delinquency and the amount of the tax and penalty due. This shall serve as sufficient warrant for the distraint of personal property aforementioned, subject to the taxpayer's right to claim exemption under the provisions of Section 69 of PD No. 464, otherwise known as the Real Property Tax Code. Distraint personal property shall be sold at public auction in the manner provided for herein. b. Accounting of Distraint Goods The officer executing the distrained property shall make or cause to be made an account goods of effects distrained, a copy of which shall be signed by himself shall be left either with the owner or person from which possession of goods or effects were taken or at the dwelling or place of business of that person and with someone of suitable age and discretion of which it shall be added a statement of the sum demanded and notice of the time and place of sale. c. Publication Officer executing the distraint shall forthwith cause a notification to be exhibited in not less than two public places specifying the time and place of sale of the article 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 of posting of the notice. One place for the posting of the notice shall be at the office of the Municipal Mayor. d. Release of distraint upon payment prior to sale if, at any time prior to the communication of the sale all proper charges are paid to the officer conducting the sale, the goods or effects distrained shall be restored to the owner. e. Procedure of Sale At the time and place fixed in the notice, the officer shall sell the goods or effects so distrained at public auction to the highest bidder for cash. Within five (5) days after the sale, the Municipal Treasurer shall make a report of the proceedings in writing to the Municipal Mayor. Should property distrained to be not disposed of within one hundred twenty (120) days from the date of distraint, the same shall be considered as sold to the 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. f. Disposition of Proceeds The proceeds of the sale shall be applied to satisfy the tax, together with the endorsement thereto incident to delinquency and the expenses of the distraint and sell. Any residue over and above what is required to pay the entire claims shall be returned to the owner of the property sold. The expenses chargeable upon the seizure and preservation of the property sold. The expenses chargeable upon the seizure and sale shall embrace only the actual expense 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 the expenses is collected. TAacHE ARTICLE C General Penal Provisions SECTION 6C.01. Penalty . Any violation of the provisions of this code not herein otherwise covered by a specific penalty, or of the rules and regulations promulgated under authority of this Code, shall be punished by a fine of not less than One Thousand Pesos (P1,000.00) but not exceeding Five Thousand Pesos (P5,000.00) or imprisonment of not less than one (1) month but not exceeding six (6)-month or both at the discretion of the Court. Payment of fine or service of imprisonment as herein provided shall not believed the offender from the payment of the delinquent tax, fee or charges imposed under this Code. If the violation is committed by any juridical entity, the President, General Manager or any person entrusted with the administration thereof at the time of the commission of the violation shall be held responsible or liable therefore. CHAPTER VII Final Provisions SECTION 7A.01. Separability Clause. If for any reason, any provision, section or part of this Code is declared not valid by a Court of competent jurisdiction suspended or revoke by the Secretary of Finance, such judgment shall not affect or impair the remaining provisions, sections or part which shall continue to be in force and effect. SECTION 7A.02. Applicability Clause . All other matters, relating to the impositions in this Code shall be governed by pertinent provisions existing laws and other ordinances. SECTION 7A.03. Repealing Clause . All ordinances, rules and regulations or part thereof, in conflict with or inconsistent with any provisions of this Code are hereby repealed or modified accordingly. SECTION 7A.04. Effectivity . This Code shall take effect 15 days after its posting in full in conspicuous places in the Municipality. Enacted: March 13, 2008. CONCURRING: (SGD.) EVELYN V. VILLANUEVA SB Member (SGD.) INOCENTES F. BANTIGUE, JR. SB Member> (SGD.) ANGELES I. CUALES SB Member (SGD.) CIRIACO T. FELICIANO SB Member (SGD.) CIPRIANO L. LACHICA SB Member (SGD.) ELVIS S. REQUIRO SB Member (SGD.) PETER C. RECIDORO SB Member (SGD.) PAULINO P. BALLEZA, JR. SB Member ROMMEL M. REBENITO SB Member/Pres. Liga ng mga Brgy. (Absent) MILCAH E. SAUZA SB Member/Pres., SK Mun. Federation DISSENTING: None ABSTAINED: None CERTIFIED TO BE DULY ENACTED during the 31st Regular Session (11th for the Year 2008) of the Sangguniang Bayan (for the period 2007-2010) held on Thursday, March 13, 2008 at the Session Hall. (SGD.) RIZAL G. RODRIGUEZ, JR. Vice Mayor/Presiding Officer ATTESTED: (SGD.) AL F. DE LA CRUZ Secretary to the Sanggunian APPROVED: (SGD.) NOEMI C.CORDERO Municipal Mayor Date of Approval: ____________ ANNEX A CONTRACT OF LEASE FOR THE OCCUPANCY OF PUBLIC MARKET STALLS Balete Public Market Balete, Aklan KNOW ALL MEN BY THESE PRESENTS: This CONTRACT OF LEASE, made and entered into by and between ________________________________, Filipino, of legal age, single/married with residence or postal address at ___________________________ herein after referred to as LESSEE, and the Municipality of Balete presented herein by the incumbent Municipal Mayor, herein after referred to as the LESSOR. WITNESSETH: That the LESSOR is the absolute lawful owner of stalls spaces within the _____________________: 1. That the subject of this Contract of Lease is stalls space No. _________ located at the Balete Public Market compound; DHIcET 2. That the LESSEE shall deposit the amount ___________ equivalent to three months rental per existing Municipal Ordinance to guarantee prompt payment of rentals, provided that the LESSOR shall refund the same to the LESSEE if the latter have no unpaid rentals upon termination of the lease; 3. That the new LESSEE shall be obliged to produce a cash bond of P3,000.00 before he is given the right to occupy the said stall; 4. That this Contract of Lease will terminate on December 31, ___ provided that all other conditions stipulated herein and provisions of applicable laws and ordinances shall have been complied with and the corresponding deposits and rentals are paid accordingly, subject to the renewal upon its termination for another year unless events and conditions obtaining at the time prevents its renewal; provided further, that failure to open/conduct business within three months after having been awarded the right to occupy will compel the LESSEE to surrender his/her right before the Office of the Municipal Treasurer and the outright forfeiture of his/her cash bond; 5. That the LESSEE shall pay the corresponding rentals for the stall at rates fixed by existing Municipal Ordinance in advance, within the first ten (10) days of the month. Failure to pay on time, the LESSEE shall be imposed a surcharged twenty-five percent (25%) of the paid rental; 6. That the LESSEE shall keep the stall in good sanitary condition at all times and shall comply strictly with all sanitary laws specifically P.D. 856 and markets rules and regulations now existing and which may hereafter be promulgated; 7. That the LESSEE while occupying the stall shall personally conduct his/her business and be present therein and shall at all time have his/her picture and that/those of his/her helper/helpers conveniently framed and hang conspicuously in the establishment; 8. That the LESSEE is absolutely prohibited to sell or transfer his/her rights and/or privileges on the leased property and its premises or use the same as collateral or security of any loan of money or property; 9. That the LESSEE shall not remove, construct, or install any electrical wiring or plumbing fixtures on the leased property without prior written permit from the Market Administrator/Municipal Treasurer and approved by the Municipal Mayor/LESSOR; 10. That the LESSEE shall not sell, store or keep combustible or highly inflammable materials such as kerosene, gasoline, alcohol, and other gas products or any other obnoxious substances which are dangerous to health or life; 11. That all charges for water, power and gas consumption shall be for the account of the LESSEE; 12. That the LESSEE shall not alter any structure or portion of the leased property nor make any extension thereof without written permission from the Market Administrator/Municipal Treasurer and approved by the Municipal Mayor/LESSOR; Any addition or extension made shall become property of the municipality; 13. That the LESSEE shall not close his establishment or abandon the leased property without prior notice at least five (5) days before closure or retirement of business or abandonment provided, that in case of death or incapacity of the LESSEE any heir or relative or in case of partnership the surviving partner shall inform the LESSOR within ten (10) days following the occurrence of the event for appropriate action; 14. That the LESSEE shall not utilize the leased property or its premises or portion thereof as a residence for dwelling purposes nor use the same for the shelter of animals; 15. That the LESSOR or its duly authorized representative shall be allowed at all seasonable or reasonable time to enter upon and examine the leased property and its premises to enforce the provisions of this contract and to make repairs to keep the same suitable for the use for which it has been leased and for the preservation thereof, provided, that the cost of repair on damages or destruction of the lease property caused by the negligence or carelessness or lack of foresight of the LESSEE shall be charged against the latter. Furthermore the LESSOR shall not be liable for any damage or injury or loss of any merchandise on the leased property however caused; 16. That the LESSOR hereby warrants that the LESSEE shall peaceably hold and enjoy the use of the leased property during the lifetime of this contract; 17. That in case of breach by the LESSEE or any of the terms or conditions stipulated in this contract, the LESSOR may, while the breach or default continues and notwithstanding any waiver or any prior breach of conditions, without notice of demand, enter upon the leased property and thereby inform the LESSEE of the termination of this contract and direct him/her to vacate and remove his merchandise and other properties of the LESSOR shall cause its removal but charges the cost thereof in the LESSEE and; HDICSa 18. That the term LESSEE shall include his/her executors, administrators, legal representative or assigns and the terms, conditions, covenants, stipulation and agreements of this contract shall be binding upon and/or ensure to the benefit of the persons so embodied in said terms as enumerated above; 19. That the expenses for the preparations of this contract, its documentation and notarization shall be borne by the LESSEE. IN WITNESS WHEREOF, the parties hereto have hereunto set their hands this _________ day of ___________ 20____ at _______________, Philippines. __________________________ __________________________ LESSOR LESSEE For the Municipality of _______________________; SIGNED THE PRESENCE OF: __________________________ __________________________ ACKNOWLEDGEMENT REPUBLIC OF THE PHILIPPINES) PROVINCE OF AKLAN ) S.S. MUNICIPALITY OF KALIBO ) BEFORE ME, Notary Public, for and in the Province of Aklan, Philippines, this ___ day of _______________ 20___, personally appeared ____________________________, with his Residence Certificate No. _______ issued at __________ on _________ 20 _______ and ____________________________, with his/her Residence Certificate No. ______________________ issued at ________________ on ___________________ 20___ respectively, all known to me to be the same persons who executed the foregoing instrument consisting of three pages including the page on which this acknowledgement is written and they acknowledged to me that the same is their free act and deed. IN WITNESS WHEREOF, I have hereunto set my hands and affixed my Notarial Seal, this ____ day of ____________, ________ at Kalibo, Aklan, Philippines. HcDSaT Doc. No. _______; Page No. _______; Book No. _______; Series of _______; ANNEX B Form 1 Application Form Provisional Authority to Operate MC Unit Form 2 Provisional Authority to Operate TC Service Form 3 Provisional Authority to Operate TC Service Footnotes n Note from the Publisher: Copied verbatim from the official copy. Irregular numerical sequence. n Note from the Publisher: Copied verbatim from the official copy. Irregular numerical sequence. n Note from the Publisher: Copied verbatim from the official copy. n Note from the Publisher: Copied verbatim from the official copy. n Note from the Publisher: Copied verbatim from the official copy. n Note from the Publisher: Copied verbatim from the official copy. n Note from the Publisher: Copied verbatim from the official copy. n Note from the Publisher: Copied verbatim from the official copy. Irregular numerical sequence. n Note from the Publisher: Copied verbatim from the official copy. n Note from the Publisher: Copied verbatim from the official copy. n Note from the Publisher: Copied verbatim from the official copy. n Note from the Publisher: Copied verbatim from the official copy. n Note from the Publisher: Copied verbatim from the official copy. Discrepancy between amount in words and in figures. n Note from the Publisher: Copied verbatim from the official copy. Irregular numerical sequence. n Note from the Publisher: Copied verbatim from the official copy. n Note from the Publisher: Copied verbatim from the official copy. Irregular numerical sequence. n Note from the Publisher: Copied verbatim from the official copy. Irregular numerical sequence.