Enacting the Revised Revenue Code of the Municipality of Baliwag, Province of Bulacan

November 27, 2017 Excerpt from the Minutes of Regular Session of Sangguniang Bayan of Baliwag, Bulacan Held last November 27, 2017 at Gat Mariano Ponce Hall. BALIWAG MUNICIPAL ORDINANCE NO. 016-17 AN ORDINANCE ENACTING THE REVISED REVENUE CODE OF THE MUNICIPALITY OF BALIWAG, PROVINCE OF BULACAN Author: Hon. Emmanuel T. Balicanta WHEREAS , Rule XXX, Article 218 of the Rules and Regulations Implementing the Local Government Code of 1991 states that, "Power to Create Sources of Revenue Consistent with the basic policy of local autonomy, each LGU shall exercise its power to creates its own sources of revenue and to levy taxes, fees, or charges, subject to the provisions of this rule. Such taxes, fees, or charges shall accrue exclusively to the LGU"; WHEREAS , Article 281 of the said Rule also states that, "Authority to Adjust Rates of Taxes LGUs shall be authorized to adjust the tax rates prescribed in this Rule not oftener than once every five (5) years, but in no case shall such adjustments exceed ten percent (10%) of the rates fixed in this Rule"; WHEREAS , the last adjustment for revision made by this municipality was in 1997 under Municipal Ordinance No. 03-1997 and Municipal Ordinance No. 10-2008 dated August 11, 2008 which is actually more than that prescribed five (5) years before any LGU could make a revision; WHEREAS , revising the Revenue Code by ten percent (10%) of the graduated tax on business will mean increasing the revenue of the municipal government thereby possibly attaining the desired and long dream sustainable development; WHEREAS , the power to impose taxes, fees and charges or to generate revenues shall be exercised by the Sangguniang Bayan through the enactment of appropriate ordinance pursuant to Section 132 of the same law; WHEREAS , a careful review and study of the draft revenue code, the same has been found to be in order for enactment; NOW THEREFORE , after due deliberation, on motion of Honorable Emmanuel T. Balicanta, seconded by all Councilors present. RESOLVED , as it is hereby RESOLVED, to approve AN ORDINANCE ENACTING THE REVISED REVENUE CODE OF THE MUNICIPALITY OF BALIWAG, PROVINCE OF BULACAN . RESOLVED FURTHER , that a certified true copy of this ORDINANCE be provided all departments and heads of offices concerned. APPROVED. (SGD.) CHRISTOPHER F. CLEMENTE Vice-Mayor (SGD.) MARIE CLAUDETTE P. QUIMPO Councilor (SGD.) JOSE NOEL S. PASCUAL Councilor (SGD.) WILFREDO A. LAPIRA Councilor (SGD.) ANDRONICUS O. CRUZ Councilor (SGD.) EMMANUEL T. BALICANTA Councilor (SGD.) LEE EDWARD V. NICOLAS Councilor (SGD.) GENEROSO S. LIGON Councilor (SGD.) LUCIANO B. ROBES ABC-President (SGD.) JOSE ADOR D. CRUZ Secretary to the Sanggunian (SGD.) FERDINAND V. ESTRELLA Mayor ATTACHMENTS SANGGUNIANG PANLALAWIGAN COMMITTEE ON WAYS AND MEANS JOINT REPORT WITH COMMITTEE ON APPROPRIATION WAYS AND MEANS REPORT NO.: 2018-13 TITLE: AN ORDINANCE ENACTING THE REVISED REVENUE CODE OF THE MUNICIPALITY OF BALIWAG, BULACAN COMMITTEE REPORT AND RECOMMENDATION: Ordinance No. 16, Series of 2017, of the Sangguniang Bayan of Baliwag entitled "An Ordinance Enacting the Revised Revenue Code of the Municipality of Baliwag" seeks to revise the existing Revenue Code. As per records, the last adjustment for revision was in 1997 under Municipal Ordinance No. 03-1997 and in 2008 under Municipal Ordinance No. 10-2008, which is more than the prescribed five (5) years before any LGU could make a revision. Notable in the Ordinance are significant increases in some charges and fees specifically: Mayor's Permit Fee on Business: A. On the Operation of Business Dealers in fermented liquor, distilled spirits and/or wines (per year) Amount Rate of Increase Wholesale dealers in foreign liquors P5,000.00 500% Wholesale dealers in domestic liquors P4,000.00 400% Retail dealers in domestic liquors P2,000.00 400% Wholesale and retail dealers in both foreign and domestic liquors, Fermented liquors, tuba, basi, etc. P4,000.00 400% Dealers in Tobacco/Cigarettes Retail Dealers/stores selling cigarettes or tobacco/Vapes P3,000.00 600% Wholesale Dealers/stores selling cigarettes or tobacco/Vapes P5,000.00 500% Owners or Operators of Amusement Places/Clubs/Restaurants/Resorts/Cinema Houses, Hotels and Motels/Gambling Stations and the like (per year) Night clubs and day clubs, cocktail lounges, bars, sing-along, videoke, KTV, with VIP room/s P5,500.00 550% Night clubs and day clubs, cocktail lounges, bars, sing-along, videoke, KTV, without VIP room/s P3,300.00 330% Bowling alleys and similar establishments open to the public for lease or fee P4,400.00 293.33% Theaters and Cinema houses open to the public for lease or fee (per year) With seating capacity of less than 500 P4,400.00 440% With seating capacity of 500 to not more than 1,000 P5,600.00 329% With seating Capacity of more than 1,000 P6,800.00 333% Boxing stadium, Auditoriums, Gymnasiums, Concert Halls, or similar Halls or Establishments for Lease (excluding those inside schools, churches, mosques and other places of worship) P11,000.00 1,100% Cockpits P11,000.00 733% Financial Institutions and/or Banking/Lending Institutions (Pawnshops, Banks, Insurance Companies, Savings and Loan Associations, Financial and/or Lending Investors), per establishment of Branch, per annum Commercial Universal Banks P30,000.00 1,500% Savings and Thrift Banks P25,000.00 1,250% Rural Banks/Cooperative Banks/Savings and Loan Association P20,000.00 1,000% Money Remittance Centers and/or Pawnshops per establishment P10,000.00 500% The subject ordinance was sent to the Bulacan Provincial Office for review and based on the opinion of the Provincial Legal Office, after their careful study, the aforementioned Ordinance is sufficient in form and substance and is in accordance with law, a copy of the said opinion is hereto attached. It is also apparent that the Municipality of Baliwag consulted and sought the opinion of the Bureau of Local Government Finance that said that the proposed Revenue Code is in accordance with the Local Government Code and that to rule otherwise would not only result to a stagnation of various local taxes but would also hamper local economic development and growth which is the very purpose of revising Revenue Codes, as a means to increasing locally sourced revenues. It further opined that, in the case of charges and fees, the rates should be commensurate with the cost of regulation, inspection and licensing before any person may engage in such business or occupation, or practice such profession or calling as stated in Sec. 147 of the Local Government Code. Hence the increases that can be gleaned from the Revised Revenue Code of Baliuag is justifiable and within the parameters of the law. On November 17, 2017, a public hearing was conducted by the Committee on Ways and Means (Sangguniang Bayan Level) at Bulwagang Gat Mariano Ponce, Sangguniang Bayan of Baliwag. In the said Public hearing on the subject ordinance, the Municipal Treasurer of Baliwag explained that the existing Revenue Code is already too old and outdated, and no longer applicable today. On January 15, 2018, this Committee on Ways and Means, together with the representatives from the LGU of Baliwag, conducted a Committee Hearing as part of the review and evaluation of the subject Ordinance. The LGU representatives informed the Committee of the need to revise the Revenue Code since the current Ordinance they are using is Municipal Tax Ordinance No. 03-97, which was partially amended in the year 2008, which amendment has emphasis on the rates pertaining to the issuance of Mayor's permit. A representative from the LGU also stated during the hearing that their revision of the Revenue Code was based on the advice and assistance given by the Bureau of Local Government Finance. The Head of this Committee informed the LGU representatives that it is very important to make sure that the Revised Revenue Code is not confiscatory nor oppressive to the citizens and businessmen alike, and that the rates of the fees and charges are acceptable and within the parameters of the law. Finding that the subject Ordinance is in keeping with the local government unit's power to create its own sources of revenue and to levy taxes, fees, or charges, subject to the provisions of the Local Government Code, consistent with the basic policy of local autonomy, and the fact that revisions on their Revenue Code are overdue and are now already necessary so that the rates will be adjusted to the prevailing conditions and the needs of the Municipality of Baliwag, and in view of all the foregoing, the Committee on Ways and Means hereby respectfully recommend to approve a Resolution approving Ordinance No. 16, Series 2017 of Sangguniang Bayan of Baliwag, Bulacan entitled "An Ordinance Enacting the Revised Revenue Code of the Municipality of Baliwag, Province of Bulacan." LUPON SA PAMAMARAAN AT PAGKUKUNAN (SGD.) EMILITA I. VICEO Tagapangulo (SGD.) ENRIQUE V. DELA CRUZ, JR. Ka-Tagapangulo (SGD.) FELIX V. OPLE Kasapi (SGD.) ALLAN P. ANDAN Kasapi RINO V. CASTRO Kasapi (SGD.) THERESE CHERYLLE B. OPLE Kasapi (SGD.) ALLAN RAY. A BALUYUT Kasapi Excerpt from the Minutes of the Regular Session No. 16 of the 9th Sangguniang Panlalawigan of Bulacan held at Orante's Floating Restaurant, Iba Este, Calumpit, Bulacan, on Thursday, April 19, 2018. RESOLUTION NO. 169-S'18 A RESOLUTION APPROVING ORDINANCE NO. 16 OF SANGGUNIANG BAYAN OF BALIWAG, "An Ordinance Enacting the Revised Revenue Code of the Municipality of Baliwag, Province of Bulacan" SPONSORED BY: SP MEMBER ATTY. EMELITA I. VICEO WHEREAS , the Sangguniang Bayan of Baliwag filed an ordinance entitled, "An Ordinance Enacting the Revised Revenue Code of the Municipality of Baliwag, Province of Bulacan," subject for review and approval of the Sangguniang Panlalawigan; WHEREAS , the proposed Revised Revenue Code had passed the careful study and review of the Sangguniang Bayan of Baliwag wherein a public hearing, lead by the Committee on Ways and Means of the Sangguniang Bayan, was conducted for that purpose on November 17, 2017 at Bulwagang Gat. Mariano Ponce, Sangguniang Bayan of Baliwag, as evidenced by the Minutes of the Public Hearing; WHEREAS , after careful evaluation of the Provincial Legal Office, they found out that the aforementioned Ordinance is sufficient in form and substance and is in accordance with law; Committee informed the LGU representatives that it is very important to make sure that the Revised Revenue Code is not confiscatory nor oppressive to the citizens and businessmen alike, and that the rates of the fees and charges are acceptable and within the parameters of the law. Finding that the subject Ordinance is in keeping with the local government unit's power to create its own sources of revenue and to levy taxes, fees, or charges, subject to the provisions of the Local Government Code, consistent with the basic policy of local autonomy, and the fact that revisions on their Revenue Code are overdue and are now already necessary so that the rates will be adjusted to the prevailing conditions and the needs of the Municipality of Baliwag, and in view of all the foregoing, the Committee on Ways and Means hereby respectfully recommend to approve a Resolution approving Ordinance No. 16, Series 2017 of Sangguniang Bayan of Baliwag, Bulacan entitled "An Ordinance Enacting the Revised Revenue Code of the Municipality of Baliwag, Province of Bulacan." LUPON SA PAMAMARAAN AT PAGKUKUNAN (SGD.) EMILITA I. VICEO Tagapangulo (SGD.) ENRIQUE V. DELA CRUZ, JR. Ka-Tagapangulo (SGD.) FELIX V. OPLE Kasapi (SGD.) ALLAN P. ANDAN Kasapi RINO V. CASTRO Kasapi (SGD.) THERESE CHERYLLE B. OPLE Kasapi (SGD.) ALLAN RAY. A BALUYUT Kasapi Municipal Ordinance No. ______ s. 2017 REVENUE CODE OF THE MUNICIPALITY OF BALIWAG Be it ordained by the Sangguniang Bayan of the Municipality of Baliwag, that CHAPTER I. GENERAL PROVISIONS Article A. Short Title and Scope Section 1A.01. Short Title. This ordinance shall be known as the Revenue Code of the Municipality of Baliwag. Section 1A.02. Scope and Application. This Code shall govern the levy, assessment, and collection of taxes, fees, charges and other impositions within the territorial jurisdiction of this Municipality. Section 1A.03. Powers to Create Sources of Revenue. The Municipality of Baliwag shall exercise its power to create its own sources of revenue and to levy taxes, fees and charges subject to the provision herein, consistent with the basic policy of local autonomy. Such taxes, fees and charges shall accrue exclusively to the Municipality of Baliwag. Section 1A.04. Fundamental Principles. The following fundamental principles shall govern the exercise of the taxing and other revenue raising powers of the Municipality of Baliwag. (a) Taxation shall be uniform in the Municipality of Baliwag. (b) Taxes, fees and charges and other impositions shall: (1) Be equitable and based as far as practicable on the taxpayers' ability to pay; (2) Be levied and collected only for public purposes; (3) Not be unjust, excessive, oppressive or confiscatory; (4) Not be contrary to law, public policy, and national economic policy or in restraint of trade. (c) The collection of local taxes, fees and charges and other imposition shall in no case be let to any private person; (d) The Revenue collected pursuant to the provisions of this ordinance shall inure solely to the benefit of the Municipality of Baliwag unless otherwise specifically provided herein. Article B. Construction of Provisions Section 1B.01. Words and Phrases Not Herein Expressly Defined . Words and phrases embodied in this Code not herein specifically defined shall have the same definitions as found in RA 7160, otherwise known as the Local Government Code of 1991. Section 1B.02. Rules of Construction . In construing the provisions of this Code, the following rules of construction shall be observed unless inconsistent with the manifest intent of the provisions; (a) General Rules . All words and phrases shall be construed and understood according to the common and approved usage of the language; but the 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. (b) Gender and Number . Every word in the Code importing the masculine gender shall extend to both male and female. Every word importing the singular number shall apply to several persons or things as well; and every word importing the plural number shall extend and be applied to one person or thing as well. (c) Reasonable Time . In all cases where any act is required to be done within the reasonable time, the same shall be deemed to mean such time as may be necessary for the prompt performance of the act. (d) Computation of Time . The time within which an act is to be done as provided in this Code, or in any rule or regulation issued pursuant to the provisions thereof, when expressed in days, shall be computed by excluding the first day and including 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 business day following shall be considered the last day. (e) References . All references to chapters, articles, or sections are to the Chapters, Articles or Sections in this Code unless otherwise specified. (f) Conflicting Provisions of Chapters . If the provisions of different chapters conflict with or contravene each other, the provisions of each chapter shall prevail as to all specific matters and questions involved therein. (g) Conflicting Provisions of Sections . If the provisions of 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. Article C. Limitations of Taxing Power Section 1C.01. Limitations . On the taxing powers of the Municipality of Baliwag, unless otherwise provided herein, the exercise of the taxing powers of the Municipality of Baliwag shall not extend to the levy of the following; (a) Income tax, except when levied on banks and other financial institutions; (b) Documentary stamp tax; (c) Taxes on estates, inheritance, gifts, legacies and other acquisitions mortis causa , except as otherwise provided herein; (d) Custom duties, registration fees of vessel and wharfage on wharves, tonnage dues and all other kinds of custom fees, charges and dues except wharfage on wharves constructed and maintained by the local government unit; (e) Taxes, fees and charges and other impositions upon goods carried into or out or passing through the territorial jurisdictions of the LGU in the guise of charges for wharfage, tolls for bridges or otherwise or other taxes, fees or charges in any form whatsoever upon such goods or merchandise; (f) Taxes, fees or charges on agricultural and aquatic product when sold by marginal farmers or fishermen; (g) Taxes on business enterprise certified by the Board of Investments as pioneer or non-pioneer for a period of six (6) and four (4) years respectively from the date of registration; (h) Excise taxes on articles enumerated under the National Internal Revenue Code, as amended, and taxes, fees or charges on petroleum products; (i) Percentage or value or Value Added Taxes (VAT) on sales, barters or exchanges or similar transaction on goods or services except as otherwise provided herein; (j) Taxes on the gross receipts of transportation, contractors and persons engaged in the transportation of passengers or freight by hire and common carriers by air, land or water except as provided herein; (k) Taxes on premium paid by way of reinsurance of retrocession; (l) Taxes, fees or charges for the registration of motor vehicles and for the issuance of all kinds of licenses or permits for the driving thereof, except tricycles; (m) Taxes, fees or charges on Philippine products actually exported, except as otherwise provided herein; (n) Taxes, fees and charges on countryside and Barangay business enterprises and cooperatives duly registered under R.A No. 6910 and R.A. No. 6938 otherwise known as the "Cooperative Code of the Philippines" respectively; and (o) Taxes, fees and charges of any kind on the National Government, its agencies and instrumentalities and local government units. Article D. Definition of Terms Section 1D.01. Definitions . When used in this Code: (1) Advertising Agency includes all persons who are engaged in the business of advertising for others by means of billboards, posters, tarpaulins, placards, notices, signs, directories, pamphlets, leaflets, handbills, electric or neon lights, airplanes, balloons or other media, whether in pictorial or reading form. (2) Agricultural Products include the yield of the soil, such as corn, rice, wheat, rye, hay, coconut, sugarcane, tobacco, root crops, vegetables, fruits, flowers, and their by-products; ordinary salt; all kinds of fish; poultry; and livestock and animal products, whether in their original form or not. The phrase "whether in their original form or not" refers to the transformation of said products by the farmer, fisherman, producer or owner through the application of processes to preserve or otherwise to prepare said products for the market such as freezing, drying, salting, smoking, or stripping for purposes of preserving or otherwise preparing said products for the market; to be considered an agricultural product whether in its original form or not, its transformation must have been undertaken by the farmer, fisherman, producer or owner. Agricultural products as defined include those that undergo not only simple but even sophisticated processes employing advanced technological means in packaging like dressed chicken or ground coffee in plastic bags or styropor or other packaging materials intended to process and prepare the products for the market. The term by-products shall mean those materials which in cultivation or processing of an article remain over, and which are still of value and marketable, like copra cake from copra or molasses from sugar cane; (3) Amusement is a pleasurable diversion and entertainment. It is synonymous to relaxation, avocation, pastime, or fun; (4) Amusement Places include theaters, cinemas, concert halls, circuses and other places of amusement where one seeks admission to entertain oneself by seeing or viewing the show or performance; (5) Bank or Banking institutions shall refer to persons or entities engaged in the lending of funds obtained from the public through the receipt of deposits or the sale of bonds, securities or obligations of any kind and all entities regularly conducting such operations. The term "banks" and "banking institutions" are synonymous and interchangeable. Banks are classified as follows: (1) Commercial Banks; (2) Thrift banks composed of: (i) Savings and Mortgage Bank (ii) Stock savings and loan associations (iii) Private Development banks (3) Regional unit banks consisting of rural banks; (4) Specialized and unique Government banks like the Development Bank of the Philippines, which are governed by their respective charters. (5) Other classes of banks as may be authorized by the Monetary Board of the Bangko Sentral ng Pilipinas; and (6) Branches of the above-cited banks which have been authorized to be established nationwide by the Monetary Board of the Bangko Sentral ng Pilipinas Banking Institutions include the following: (1) Entities regularly engaged in the lending of funds or purchasing of receivables or other obligations with funds obtained from the public through the issuance, endorsement or acceptance of debt instruments of any kind for their own account, or through the issuance of certificates of assignment or similar repurchases agreements, whether any of these means of obtaining funds from the public is done on a regular basis or only occasionally; (2) Entities regularly engaged in the lending of funds which receive deposit only occasionally; and (3) Trust companies, lending and loan associations, non-stock savings and loan association (6) Business means trade or commercial activity regularly engaged in as a means of livelihood or with a view to profit; (7) Business Agent 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. (8) Cabaret/Dance Hall includes any place or establishment where dancing is permitted to the public in consideration of any admission, entrance, or any other fee paid, on or before, or after the dancing, and where professional hostesses or dancers are employed. (9) Calibration refers to the act, method or process of testing the accuracy of a dispensing pump meter in delivering gasoline; or measuring that the actual quantity of gasoline being dispensed is within the tolerable minimum quantity as determined under DOE Rules and Circulars. (10) Capital Investment is the capital that a person employs in any undertaking, or which he contributes to the capital of a partnership, corporation, or any other juridical entity or association in a particular taxing jurisdiction; (11) Carinderia refers to any public eating place where foods already cooked are served at a price. (12) Charges refer to pecuniary liability, as rents or fees against persons or property; (13) Cockpit includes any place, compound, building or portion thereof, where cockfights are held, whether or not money bets are made on the results of such cockfights. (14) Contractor includes persons, natural or juridical, not subject to professional tax under Section 139 of the Local Government Code of 1991, whose activity consists essentially of the sale of all kinds of services for a fee, regardless of whether or not the performance of the service calls for the exercise or use of the physical or mental faculties of such contractor or his employees; As used in this Article, the term "contractor" shall include general engineering, general building and specially 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 establishments; proprietors or operators of smelting plants; engraving plating and plastic lamination establishments; proprietors or operators of establishments for repairing, repainting, upholstering, washing or greasing of vehicles, heavy equipment, vulcanizing, recapping and battery charging; proprietors or operators of furniture shops 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 dyeing establishments, steam laundries, and using washing machines; proprietors or owners of shops for the repair of any kind of mechanical and electrical devices; instruments, apparatus, or furniture and shoe repairing by machine or any mechanical and electrical devices; proprietors or operators of establishments or lots for parking purposes; proprietors or operators of tailor shops, dress shops, milliners and hatters, beauty parlors, barbershops, massage clinics, sauna, Turkish and Swedish baths, slenderizing and body-building saloon and similar establishments; photographic studios; funeral parlors; proprietors or operators of hotels, motels, and lodging hoses; proprietors or operators of arrastre 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, magazine, review or bulletin which appears at regular intervals with fixed prices for subscription and sale and which is not devoted principally to the publication of advertisements; business agents, private detectives or watchman agencies; commercial and immigration brokers; cinematographic film owners, lessors and distributors, and Business Process Outsourcing (BPO). The term contractor shall include welding shops, service stations, white/blue, printing, recopying, or photocopying services, assaying laboratories, advertising agencies, shops for shearing animals, vaciador shops, stables, construction of motor vehicles, animal drawn vehicles, and/or tricycles, lathe machine shops, furniture shops, and proprietors of bulldozers and other heavy equipment available to others for consideration. For construction contractors such as, but not limited to, general engineering, general building and specialty contractors: the terms are: (a) Construction contractor shall refer to the principal contractor who has direct contract with the contracted for a specific domestic project. (b) General Engineering is a person whose principal contracting business is in connection with fixed works requiring specialized engineering knowledge and skill, including the following division or subject: irrigation, drainage, water power, water supply, flood control, inland, waterways, harbors, docks and wharves, shipyards and ports, dams, hydroelectric projects, levees, river control and reclamation works, railroads, highways, streets and roads, tunnels, overpasses, underpasses, and other moving projects, excavating, grading, trenching, paving and surfacing work. (c) General Building Construction Contractor is a person whose principal contracting business is in connection with any structure built, for the support, shelter and enclosure of persons, animals chattels or movable property of any kind, requiring in its constructing the use of more than two whole or any part thereof. Such structure includes sewer and sewerage disposal plants and system, parks, playgrounds and other recreational works, refineries, chemical plants and other utility plants and installations, mines and metallurgical plants, cement and concrete works in the connection of the above mentioned fixed works. (d) 1 Subcontractor is a person whose operation pertains to the performance of construction work requiring special skills and whose principal contracting business involves the use of specialized building trades or crafts. (d) 2 Subcontractors are persons or firms who agree or who have agreed with the manufacturer exporter to perform certain manufacturing operations for a specific cost or prize agreed upon. (e) Domestic Construction Project refers to a project bided out and implemented within the territorial jurisdiction of the Philippines by any foreign or domestic contractor. (f) Overseas Construction project shall mean a construction project undertaken by a construction contractor outside the territorial boundaries of the Philippines, paid for in acceptable freely convertible foreign-currency denominated fabricant works with attendant installation work outside the Philippines. (15) Cooperative is a duly registered association of persons, with a common bond of interest, who have voluntarily joined together to achieve a lawful, common, social, or economic end, making equitable contributions to the capital required and accepting a fair share of the risks and benefits of the undertaking in accordance with universally accepted cooperative principles. (16) Corporations includes partnerships, no matter how created or organized, joint-stock companies, joint accounts ( cuentasen participation ), associations or insurance companies but does not include general professional partnerships and a joint venture or consortium formed for the purpose of undertaking construction projects or engaging in petroleum, coal, geothermal, and other energy operations or consortium agreement under a service contract with the government. General professional partnerships are partnerships formed by persons for the sole purpose of exercising their common profession, no part of the income of which is derived from engaging in any trade or business; The term "resident foreign" when applied to a corporation means a foreign corporation not otherwise organized under the laws of the Philippines but engaged in trade or business within the Philippines. (17) Countryside and Barangay Business Enterprise refers to any business entity, association, or cooperative registered under the provisions of RA 6810, otherwise known as Magna Carta for Countryside and Barangay Business Enterprises (Kalakalan 20); (18) Credits shall mean any loan, mortgage, deed of trust, advance or discount, and conditional sales contract, any contract to sell, or contract of sale of property or service, either for present or future delivery, under which, part or all of the price is payable subsequent to the making of such sale, or contract; any rental purchase contract; any option, demand, lien, pledge, or other claim against, or for the delivery of, property or money, any purchase, or other acquisition of or any credit upon the security of, any obligation or claim arising out of the foregoing; and any transaction or series of transactions having a similar purpose or effect. (19) Dealer means one whose business is to buy and sell merchandise, goods and chattels as a merchant. He stands immediately between the producer or manufacturer and the consumer and depends for his profit not upon the labor he bestows upon his commodities but upon the skill and foresight with which he watches the market; (20) Exporter shall refer to who are principally engaged in the business of exporting goods and services as well as manufacturers and producers whose goods or services are both sold domestically and abroad. (21) Export Sales shall mean the Philippine Port F.O.B. value, determined from invoices, bills of lading, and inward letters of credit, lading certificates and other commercial documents, of export products exported directly by a BOI-registered export producer or the net selling price of export product sold by a BOI-registered export producer to another export producer or to an export trader that subsequently exports the same: Provided, that sale of export product to another shall only be deemed export sale when actually exported by the latter, as evidenced by lading certificates or similar commercial documents: Provided further, that without actual exportation the following shall be considered constructively exported for purpose of this provision: (i) sales to bonded manufacturing warehouses of export oriented manufacturers; (ii) sale to export processing zones; sales to BOI-registered export traders operating bonded trading warehouse supplying raw materials used in the manufacture of export products under guidelines set by the BOI in consultation with the Bureau of Internal Revenue and Bureau of Customs; (iv) sales to foreign military base, diplomatic missions and other agencies and/or instrumentalities granted tax immunities, of locally manufactured, assembled or repacked products whether paid for in foreign currency or not; Provided further, that export sales of BOI-registered export trader may include commission income and provided, finally, that exportation of goods on consignment shall not be deemed export sales until the export products consigned are in fact sold by the consignee. Sales of locally manufactured or assembled goods for household and personal use to Filipinos abroad and other non-residents of the Philippines as well as returning Overseas Filipinos under the Internal Export Program of the government and paid for in convertible foreign currency inwardly remitted through the Philippine banking systems shall also be considered export sales. (Art. 23, E.O. 226). (22) Fee means a charge fixed by law or ordinance for the regulation or inspection of a business or activity. It shall also include charges fixed by law or agency for the services of a public officer in the discharge of his official duties; (23) Filling Station is a retail station servicing automobiles and other motor vehicles with diesel and oil only. (24) Financing companies shall refer to corporations or partnership, except those regulated by the Bangko Sentral ng Pilipinas, Insurance Commission and the Cooperative Development Authority, which are primarily organized for the purpose of extending credit facilities to consumers and to industrial, commercial or agricultural enterprises, either by discounting or factoring commercial papers or accounts receivable, or by buying and selling contracts, lease, chattel mortgages, or other evidences of indebtedness, or by leasing of motor vehicles, heavy equipment and industrial machinery, business and office machines and equipment, appliances and other movable property: (25) 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 law, or rules and regulations thereunder; (26) Franchise is a right or privilege, affected with public interest that is conferred upon private persons or corporations, under such terms and conditions as the government and its political subdivisions may impose in the interest of public welfare, security and safety; (27) Gross Sales or Receipts include the total amount of money or its equivalent representing the contract price, compensation or service fee, including the amount charged or materials supplied with the services and deposits or advance payments actually received during the taxable quarter for the services performed or to be performed for another person excluding discounts if determinable at the time of sales, sales return, excise tax, and value added tax (VAT); (28) Insurance Companies shall mean those formed or organized to save any person or persons or other corporations harmless from loss, damage or liability, arising from any unknown or future or contingent event, or to indemnify or to compensate any person or persons or other corporations for any such loss, damage, or liability, or to guarantee the performance of or compliance with contractual obligations or the payment of debts of others. The terms "insurance companies" shall include all individuals, partnerships, associations, or corporations including their branches, except mutual benefit associations and purely cooperative insurance associations organized under the laws on cooperative. The term shall also include professional reinsurers. (a) Domestic insurance company shall refer to companies formed, organized, or existing under the laws of the Philippines. (b) Foreign insurance company shall include companies formed, organized, or existing under any laws other than those in the Philippines. (c) Branch a fixed place in locality established as a branch of an insurance company as authorized by the Insurance Commission. (d) General agent is any person duly licensed so to act by the Insurance Commission, who for compensation solicits or obtain insurance in behalf of the insurance company or transmits for a person other than himself an application for a policy or contract of insurance to or from such company, or offers or assumes to act in the negotiation of such insurance and empowered by such company to do such other acts and things for and on its behalf in the conduct of its business as specified in the general agency agreement executed by and between them. In property and liability insurance, a general agent can bind a risk and thereby make insurance effective immediately and prior to the actual delivery of the policy; a limited agent has restricted powers and must operate within the scope of the authority delegated to him. (e) Insurance Policy is a written instrument in which a contract of insurance is set forth. Insurance policies are classified as follows: (1) Life insurance policies which may be (i) Individual Life (ii) Group Life (iii) Industrial Life (iv) Health, Accident and Disability Insurance (2) Non-Life Insurance Contracts (i) Motor (ii) Fire (iii) Marine (iv) Casualty (v) Personal & Group Accident (vi) General Liability (vii) All Contractors Risk (viii) Bonds Insurance Premium is the agreed price for assuming and carrying the risk, i.e. , the consideration paid to an insurer for undertaking to identify the insured against a specified peril, as indicated in the insurance contract. (f) Insurance Agent any person who for compensation solicits or obtains insurance in behalf of any insurance company or transmits for a person other than himself or application for a policy or contract of insurance to or from such company, or offers or assumes to act in the negotiating of such insurance. (g) Insurance Broker any person who for any compensation, commission or other thing of value acts or aids in any manner in soliciting, negotiating or procuring the making of any insurance contract or in placing risk or taking out insurance, on behalf of the insured other than himself. (29) 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 entry are consumed herein or incorporated into the general mass of property in the Philippines. In case of tax-free articles, brought or imported into the Philippines by persons, entities or agencies exempt from tax which are subsequently sold, transferred or exchanged in the Philippines to non-exempt private persons or entities, the purchaser or recipient shall be considered the importer thereof. (30) Levy means an imposition or collection of an assessment, tax, fee, charge, or fine. (31) License or Permit is a right or permission granted in accordance with law or by a competent authority to engage in some business or occupation or to engage in some transactions. (32) Manufacturer includes every person who, by physical or chemical process, alters the exterior texture or form or inner substance of any such raw materials or manufactured or partially manufactured product in such manner as to prepare it for special use or uses to which it could not have been put in its original condition, or who by any such process, alters the quality of any such raw material or manufactured or partially manufactured products so as to reduce its marketable shape or prepare it for any of the use of industry, or who by any such process, combines any raw material or manufactured products with other materials or products of the same or of different kinds and in such manner that the finished products of such process or manufacture can be put to a special use or uses to which such raw material or manufactured or partially manufactured 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 for his own use for consumption; (33) Marginal Farmer or Fisherman refers to individuals engaged in subsistence farming or fishing which shall be limited to the sale, barter or exchange of agricultural or marine products produced by himself and his immediate family and whose annual net income from such farming or fishing does not exceed Fifty Thousand Pesos (50,000.00) or the poverty line established by NEDA for the particular region or locality, whichever is higher; (34) Motorcycle-for-hire refers to motorcycles used for the transport of goods for a fee. (35) Motor Vehicle means any vehicle propelled by any power other than muscular power using the public roads, but excluding road rollers, trolley cars, street sweepers, sprinklers, lawn mowers, bulldozers, graders, forklifts, amphibian trucks, and cranes if not used on public roads, vehicles that run only on rails or tracks, tractors, trailers, and traction engines of all kinds used exclusively for agricultural purposes; (36) Municipal Waters include not only streams, lakes and tidal waters within the Municipality, not being the subject of private ownership and not comprised within the national parks, public forest, timber lands, forest reserves or fishery reserves, but also marine waters included between two lines drawn perpendicularly to the general coastline from points where boundary lines of the Municipality touch the sea at low tide and a third line parallel with the general coastline and fifteen (15) kilometers from it. Where two (2) municipalities are so situated on the opposite shores that there is less than fifteen (15) kilometers of marine waters between them, the third line shall be equally distant from opposite shores of the respective municipalities; (37) Operator includes the owner, manager, administrator, or any other person who operates or is responsible for the operation of a business establishment or undertaking; (38) Peddler means any person who, either for himself or on commission, travels from place to place and sells his goods or offers to sell and deliver the same. Whether a peddler is a wholesale peddler or retail peddler of a particular commodity shall be determined from the definition of wholesale dealer or retail dealer as provided in this Ordinance; (39) Pedicab (Padyak) refers to a non-motorized three-wheeled passenger vehicle which the driver propels by pedaling and usually with the cab attached to the main cycle at the right side. (40) Persons mean every natural or juridical being, susceptible of rights and obligations or of being the subject of legal relations; (41) Privilege means a right or immunity granted as a peculiar benefit, advantage or favor. (42) Public Market a place where fresh food or items for food or other commodities are sold. It may be established or operated by the municipal government or by a franchise granted by the Sangguniang Bayan to private persons. The public market area may include stalls where goods may be sold to public, loading and unloading spaces and parking areas for vehicles. (43) Public Utility refers to electric power generating and distributing systems, road, rail, air and water companies, characterized by large investments because their optimum scale is huge. They are natural monopolies whose prices, profits and efficiency are not subject to competitive checks, and they provide essential services to industries and constituents. The operations of public utilities are granted through special laws or ordinances. (44) Purchase discount is the difference between the value of the receivable purchased or credit assigned, and the net amount paid by the finance company for such purchase or assignment, exclusive of fees, service charges, interests and other charges incident to the extension of credit: (45) 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 a real estate or an owner of rental property or properties rented or offered to rent for aggregate amount of One Thousand Pesos (P1,000.00) or more a year. Any person shall be considered as engaged in the business as a real estate Dealer by the mere fact that he is the owner or sub-lessor of property rented or offered to rent for an aggregate amount of One Thousand Pesos (P1,000.00) or more a year. An owner of sugar lands subject to tax under Commonwealth Act Numbered Five Hundred Sixty-Seven (CA 567) shall not be considered as a real estate dealer under this definition. (46) Rectifier comprises every person who rectifies, purifies, or refines distilled spirits or wines by any process other than by original or continuous distillation from mash, wort, wash, sap, or syrup through continuous closed vessels and pipes until the manufacture thereof is complete. Every wholesale or retail liquor dealer who has in his possession any still or mash tub, or who keeps any other apparatus for the purpose of distilling spirits, or in any manner refining distilled spirits, shall also be regarded as a rectifier and as being engaged in the business of rectifying. (47) Registered Enterprises shall be meaning the following: a. Any individual, partnership, cooperative, corporation or other entity incorporated and/or organized and registered with the Board of Investment (BOI) in accordance with Book I of Executive Order No. 226; Provided, however, that the term "registered enterprise" shall not include commercial banks, saving, and mortgage banks, rural banks, savings and loan associations, development banks, trust companies, investment banks, finance companies, brokers and dealers in securities, consumer cooperatives and credit unions and other business organizations whose principal purpose or principal source of income is to receive deposits, lend or borrow money, buy and sell or otherwise deal, trade or invest in common or preferred stocks, debentures, bonds or other marketable instruments generally recognized as securities, or discharge other similar intermediary, trust or fiduciary functions. (Article 11, Executive Order No. 226) b. Pioneer enterprise shall mean a BOI-registered enterprise (I) engage in the Manufacture, processing or production, and not merely in the assembly or packaging of goods, commodities or raw materials that have not been or are not being produced in the Philippines on a commercial scale, or (II) which uses a design, formula, scheme, method, process or system of production or transformation of any element, substance or raw materials into another raw materials or finished goods which is new and untried in the Philippines, or (III) engaged in the pursuit of agricultural, forestry and mining activities and/or services including the industrial aspects of food processing whenever appropriate pre-determined by the BOI to be feasible and highly essential to the attainment of the national goal, in relation to a declared specific national food and agricultural program for self-sufficiency and other social benefits of the project, or (IV) which produces non-conventional fuels or sources of energy in its production, manufacturing or processing operations: Provided, that the final product in any of the foregoing instances, involves or will involve substantial use and processing of domestic raw materials, whenever available; taking into account the risks and magnitude of investment. c. Non-pioneer enterprise shall include all BOI-registered producer enterprise other than pioneer enterprises. d. Expansion shall include modernization and rehabilitation and shall mean increase of existing volume or value of production of upgrading the quality of the registered product or utilization of inefficient or idle equipment under such guidelines as the BOI may adopt. (48) Rental means the value of the consideration, whether in money, or otherwise, given for the enjoyment or use of a thing. (49) Residents refer to natural persons who have their habitual residence in the province, city, or municipality where they exercise their civil rights and fulfill their civil obligations, and to juridical persons for which the law or any other provision creating or recognizing them fixes their residence in a particular province, city or municipality. In the absence of such laws, juridical persons are residents or the province, city or municipality where they have their legal residence or principal place of business or where they conduct their principal business or occupation; (50) Restaurant refers to any place which provides food to the public and accepts orders from them at a price. This term includes caterers. (51) Retail means a sale where the purchaser buys the commodity for his consumption, irrespective of the quantity of the commodity sold; (52) Revenue includes taxes, fees and charges that a state or its political subdivision collects and receives into the treasury for public purposes. (53) Services mean the duties, work or functions performed or discharged by a government officer, or by a private person contracted by the government, as the case may be. (54) Shopping Centers refers to business establishments which may include groceries, appliances. Refrigerated or non-perishable goods, amusement activities, movie houses, fitness centers, clothing apparels, home furnishing, etc. housed in one building or several buildings. It may be operated by one person or by different persons renting spaces in the complex. (55) Tax means an enforced contribution, usually monetary in form, levied by the law making body on persons and property subject to its jurisdiction for the precise purpose of supporting governmental needs. (56) Tricycle refers to a motorcycle with passenger cab usually attached at the right side. (57) Vessels include every type of boat, craft or other artificial contrivance, capable of being used, as a means of transportation on water. (58) 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; (59) Wholesale means a sale where the purchaser buys or imports the commodities for resale to persons other than the end user regardless of the quantity of the transaction. Chapter II. Municipal Taxes Article A. Graduated Tax on Business Section 2A.01. Scope of Taxing Powers. Except as otherwise provided under R.A. 7160, the Municipality of Baliwag shall levy taxes, fees and charges not otherwise levied by the Province of Bulacan. Section 2A.02. Imposition of Tax. There is hereby imposed on the following persons who establish, operate, conduct or maintain their respective business within the municipality a graduated business tax in the amounts hereafter prescribed: (a) On manufacturers, assemblers, repackers, processors, brewers, distillers, rectifiers, and compounders or liquors, distilled spirits, and wines or manufacturers of any article of commerce of whatever kind or nature. In accordance with the following schedule: Amount of Gross Sales/Receipts For the Preceding Calendar Year Amount of Tax per Annum Less than 10,000.00 198.00 10,000.00 or more but less than 15,000.00 264.00 15,000.00 or more but less than 20,000.00 362.20 20,000.00 or more but less than 30,000.00 528.00 30,000.00 or more but less than 40,000.00 792.00 40,000.00 or more but less than 50,000.00 990.00 50,000.00 or more but less than 75,000.00 1,584.00 75,000.00 or more but less than 100,000.00 1,980.00 100,000.00 or more but less than 150,000.00 2,640.00 150,000.00 or more but less than 200,000.00 3,300.00 200,000.00 or more but less than 300,000.00 4,620.00 300,000.00 or more but less than 500,000.00 6,600.00 500,000.00 or more but less than 750,000.00 9,600.00 750,000.00 or more but less than 1,000,000.00 12,000.00 1,000,000.00 or more but less than 2,000,000.00 16,500.00 2,000,000.00 or more but less than 3,000,000.00 19,800.00 3,000,000.00 or more but less than 4,000,000.00 23,760.00 4,000,000.00 or more but less than 5,000,000.00 27,720.00 5,000,000.00 or more but less than 6,500,000.00 29,250.00 6,500,000.00 or more Additional Forty-five percent (45%) of one percent (1%) in excess of P6,500,000.00 Provided, that in no case shall the tax on gross sales of 6,500,000.00 or more be less than 29,250.00. The preceding rates shall apply only to the amount of domestic sales of 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 other than those enumerated under paragraph (c) of this Section. (b) On wholesalers, distributors, or dealers in any article of commerce of whatever kind or nature in accordance with the following schedules: Amount of Gross Sales/Receipts For the Preceding Calendar Year Amount of Tax per Annum Less than 1,000.00 21.60 1,000.00 or more but less than 2,000.00 39.60 2,000.00 or more but less than 3,000.00 60.00 3,000.00 or more but less than 4,000.00 86.40 4,000.00 or more but less than 5,000.00 120.00 5,000.00 or more but less than 6,000.00 145.20 6,000.00 or more but less than 7,000.00 171.60 7,000.00 or more but less than 8,000.00 198.00 8,000.00 or more but less than 10,000.00 224.40 10,000.00 or more but less than 15,000.00 264.00 15,000.00 or more but less than 20,000.00 330.00 20,000.00 or more but less than 30,000.00 396.00 30,000.00 or more but less than 40,000.00 528.00 40,000.00 or more but less than 50,000.00 792.00 50,000.00 or more but less than 75,000.00 1,188.00 75,000.00 or more but less than 100,000.00 1,584.00 100,000.00 or more but less than 150,000.00 2,244.00 150,000.00 or more but less than 200,000.00 2,904.00 200,000.00 or more but less than 300,000.00 3,960.00 300,000.00 or more but less than 500,000.00 5,280.00 500,000.00 or more but less than 750,000.00 7,920.00 750,000.00 or more but less than 1,000,000.00 10,560.00 1,000,000.00 or more but less than 2,000,000.00 12,000.00 2,000,000.00 or more At a rate not exceeding sixty percent (60%) of one percent (1%) in excess of P2,000,000.00 The businesses enumerated in paragraph (a) above shall no longer be subject to the tax on wholesalers, distributors, or dealers herein provided for. (c) On exporters, and on manufacturers, millers, producers, wholesalers, distributors. Dealers or retailers of essential commodities enumerated hereunder at a rate not exceeding one-half (1/2) of the rates prescribed under subsections (a), (b), and (f) of this Article: (1) Rice and Corn; (2) Wheat or cassava flour, meat, dairy products, locally manufactured, processed or preserved food, sugar, salt and agricultural marine, and fresh water products, whether in their original state or not; (3) Cooking oil and cooking gas; (4) Laundry soap, detergents, and medicine; (5) Agricultural implements, equipment and post-harvest facilities, fertilizers, pesticides, insecticides, herbicides and other farm inputs; (6) Poultry feeds and other animal feeds; (7) School supplies; and (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 export sales shall be excluded from the total sales and shall be subject to the rates not exceeding one half (1/2) of the rates prescribed under Section 2A.02 (a), (b), and (f) of this Article. (d) 1 On exporters with gross sales/receipts on goods or products sold domestically shall be subject to the business tax at the rates prescribed under subsection 2A.02 (a), (b) and (f) of this section (d) 2 The total amount of export sales on essential commodities enumerated on subsection (c) of this Section shall be subject to business tax at a rate not exceeding one-half (1/2) of the rate stated in (d) 1 above. For this purpose, the amount of export shall be excluded and declared separately form the total sales and shall be subject to the rates prescribed in (d) 2 above. Failure to make separate declaration of export sales shall subject the total sales to the rates prescribed in (d) 1 above. (e) On Retailers: Amount of Gross Sales/Receipts For the Preceding Calendar Year Amount of Tax per Annum P400,000.00 or less 2.42% More than P400,000.00 1.21% The rate of two point forty two percent (2.42%) per annum shall be imposed on sales not exceeding Four Hundred Thousand Pesos (P400,000.00) while the rate of one point twenty one percent (1.21%) per annum shall be imposed on sales in excess of the first Four Hundred Thousand Pesos (P400,000.00). cHECAS However, barangays shall have the exclusive power to levy taxes on stores whose gross sales or receipts of the preceding calendar year does not exceed Thirty Thousand Pesos (P30,000.00) subject to existing laws and regulations. (f) On contractors and other independent contractors in accordance with the following schedule. Amount of Gross Sales/Receipts For the Preceding Calendar Year Amount of Tax per Annum Less than 5,000.00 33.00 5,000.00 or more but less than 10,000.00 73.92 10,000.00 or more but less than 15,000.00 125.40 15,000.00 or more but less than 20,000.00 198.00 20,000.00 or more but less than 30,000.00 330.00 30,000.00 or more but less than 40,000.00 462.00 40,000.00 or more but less than 50,000.00 660.50 50,000.00 or more but less than 75,000.00 1,056.00 75,000.00 or more but less than 100,000.00 1,584.00 100,000.00 or more but less than 150,000.00 2,376.00 150,000.00 or more but less than 200,000.00 3,168.00 200,000.00 or more but less than 250,000.00 4,356.00 250,000.00 or more but less than 300,000.00 5,544.00 300,000.00 or more but less than 400,000.00 7,392.00 400,000.00 or more but less than 500,000.00 9,900.00 500,000.00 or more but less than 750,000.00 11,100.00 750,000.00 or more but less than 1,000,000.00 12,300.00 1,000,000.00 or more but less than 2,000,000.00 13,800.00 2,000,000.00 or more At a rate not exceeding sixty percent (60%) of one percent (1%) in excess of 2,000,000.00 Provided, that in no case shall the tax on gross sales of P2,000,000.00 or more be less than P13,800.00. For purposes of this section, the tax on multi-year projects undertaken general engineering, general building, and specialty contractors shall initially be based on the total contract price, payable in equal annual installments within the project term. Upon completion of the project, the taxes shall be recomputed on the basis of the gross receipts for the preceding calendar years and the deficiency tax, if there be any, shall be collected as provided in this Code or the excess tax payment shall be refunded. In cases of projects completed within the year, the tax shall be based upon the contract price and shall be paid upon the issuance of the Mayor's Permit. (g) On banks and other financial institutions, at the rate of fifty five percent of one percent (55% of 1%) of the gross receipts of the preceding calendar year derived from interest, commissions and discounts from lending activities, income from financial leasing dividends, rentals on property, and profit from exchange or sale of property, insurance premium. All other income and receipts not herein enumerated shall be excluded in the computation of the tax. (h) On financing companies at a rate not exceeding fifty five percent (55%) of one percent (1%) of the gross receipts for the preceding calendar year and the gross receipts shall include the following; (1) Interest from loans and discounts this represent interests earned and actually collected on loans and discounts (a) Discounts earned and actually collected on the portion of interest collected in advance on bills discounted; (b) Interest earned and actually collected on demands loans; (c) Interest earned and actually collected on time loans, including the earned portion of interest collected in advance; (d) Interest earned and actually collected on mortgage contracts receivable (2) Interest earned and actually collected on interbank loans (3) Rental of Property (a) Earned a portion of rental collected in advance from lessees of safe deposit boxes (b) Rental earned and actually collected from lessees on bank premises and equipment (4) Income earned and actually collected from acquired assets (5) Income from sale or exchange of assets or property (6) Cash dividend earned and received on equity investments (7) Income component of rentals from financial leasing (i) On insurance companies, at a rate not exceeding fifty five percent (55%) of one percent of one percent (1%) of the gross receipts for the preceding calendar year (j) On Board of Investment registered enterprises not covered or no longer exempted as business enterprises certified to and registered with the Board of Investments (BOI) as pioneer or non-pioneer with exemption from local business taxes for a period of six (6) and four (4) years respectively from the date of registration; as pioneer and non-pioneer enterprises registered with the Board of Investments (BOI) prior to the effectivity of the Local Government Code with exemption from local business taxes until the end of the remaining period of their six (6) and four (4) years exemption from the date of registration; pioneer and non-pioneer enterprise registered with the Board of Investments (BOI) on or after the effectivity of the Local Government Code with exemptions from local business taxes for a period of six (6) and four (4) years respectively starting from the date indicated in the certificate of registration issued by the BOI and in the case of registered expanding firms, the gross sales or receipts directly arising from such expansion with exemption from local business taxes for a period of six (6) or four (4) years and whose goods or products are sold abroad and or domestically, the said enterprises shall be subject to the business tax as follows: (1) The gross sales/receipts on goods or products sold domestically shall be subjected to the business tax at rates prescribed under subsections (a), (b) and (f) of this section; (2) The total amount of export sales on essential commodities enumerated on sub-section (c) of this section shall be subjected to business tax at a rate not exceeding one-half (1/2) of the rate stated in (d) 1. For this purpose, the amount of export shall be excluded and declared separately from the total sales and shall be subjected to the rates prescribed in (d) 2 above. Failure to make this separate declaration of export sales shall subject the total sales to the rates prescribed in (2) 1 above. (k) On banks and other banking institution at a rate not exceeding fifty five percent (55%) of one percent (1%) of the gross receipts for the preceding calendar year. Gross receipts means the gross receipts enumerated on Section (h) plus the bank commissions from lending activities. (l) On businesses hereunder enumerated, the graduated tax rates are hereby imposed: 1. Amusement places, including places wherein customers thereof actively participate without making bets or wagers, including but not limited to night clubs, or day clubs, cocktail lounges, cabarets or dance halls, karaoke bars, skating rinks, bath houses, swimming pools, exclusive clubs such as country and sports clubs, resorts and other similar places, billiard and pool tables, bowling alleys, circuses, carnivals, merry-go-rounds, roller coasters, ferris wheels, swings, shooting galleries, and other similar contrivances, theaters and cinema houses, boxing stadia, race tracks, cockpits and other similar establishments 2. Boarding houses, pension houses, motels, apartments, apartelles, and condominiums 3. Business Process Outsourcing (BPO) 4. Cafes, cafeterias, ice cream and other refreshment parlors, restaurants, soda fountain bars, carinderias or food caterers 5. Commission agents 6. General consultancy services 7. Hospitals, medical clinics, dental clinics, therapeutic clinics, medical laboratories, dental laboratories 8. Lessors, dealers, brokers of real estate 9. Operators of Cable Network and Internet System 10. Operators of computer services establishment 11. Privately-owned markets, supermarkets, shopping centers including mini marts 12. Subdivision owners/Private Cemeteries and Memorial Parks 13. Travel agencies and travel agents 14. All other similar activities consisting essentially of the sales of services for a fee Amount of Gross Sales/Receipts For the Preceding Calendar Year Amount of Tax per Annum Less than 5,000.00 33.00 5,000.00 or more but less than 10,000.00 73.80 10,000.00 or more but less than 15,000.00 125.40 15,000.00 or more but less than 20,000.00 198.00 20,000.00 or more but less than 30,000.00 330.00 30,000.00 or more but less than 40,000.00 462.00 40,000.00 or more but less than 50,000.00 660.00 50,000.00 or more but less than 75,000.00 1,056.00 75,000.00 or more but less than 100,000.00 1,584.00 100,000.00 or more but less than 150,000.00 2,376.00 150,000.00 or more but less than 200,000.00 3,168.00 200,000.00 or more but less than 250,000.00 4,356.00 250,000.00 or more but less than 300,000.00 5,544.00 300,000.00 or more but less than 400,000.00 7,392.00 400,000.00 or more but less than 500,000.00 9,900.00 500,000.00 or more but less than 750,000.00 11,100.00 750,000.00 or more but less than 1,000,000.00 12,300.00 1,000,000.00 or more but less than 2,000,000.00 13,800.00 2,000,000.00 or more At a rate not exceeding sixty percent (60%) of one percent (1%) in excess of 2,000,000 Provided, that in no case shall the tax on gross sales of P2,000,000.00 or more be less than P13,800.00 (m) On peddlers engaged in the sale of any merchandise or article of commerce, at the rate of (not exceeding P55.00) per peddler annually. (n) On any business not specified above shall be subject to the business tax at the rates prescribed under subsection (a), (b) and (f) of this Section. Delivery trucks, vans or vehicles used by manufacturers, producers, wholesalers, dealers or retailers enumerated under Section 141 of R.A. 7160 shall be exempt: from the peddler's tax herein imposed. The tax herein imposed shall be payable within the first twenty (20) days of January. An individual who will start to peddle merchandise or articles of commerce after January 20 shall pay the full amount of the tax before engaging in such activity. Article B. Other Taxes on Business Tax on Mobile Traders Section 213.01. Definition. When used in this Article: A Mobile Trader is a person, who either for himself or commission, travels from place to place and sells his goods or sells and offers to deliver the same, using a vehicle . Subsumed in this definition are rolling stores , portable stores , and similar arrangements. Section 2B.02. Imposition of Tax. There is hereby imposed an annual tax at the rate of one percent (1%) on the gross receipts of Mobile Traders. Section 2B.03. Time of Payment. The tax shall be paid upon the issuance of the Mayor's Permit to do business in the Municipality. Section 2B.04. Administrative Provisions. (a) The Municipal Treasurer shall determine the taxable gross receipts by applying the Presumptive Income Level Technique provided in this Code, and thereafter assess and collect the tax due. Tax on Operators of Public Utility Vehicles Section 2B.05. Imposition of Tax. There is hereby imposed a tax on operators of public utility vehicles maintaining booking office, terminal, or waiting station for the purpose of carrying passengers from this municipality under a certificate of public convenience and necessity or similar franchises: Kind of Public Utility Amount of Fee per Annum Air-conditioned buses P2,000 per unit Buses without air conditioning P1,000 per unit "Mini" buses P1,000 per unit Jeepneys/AUVs P500 per unit Taxis P500 per unit NOTE: Rate may be determined by computing estimated earning per day x 300 days x rate not to exceed 2% of gross receipts Section 2B.06. Time of Payment. The tax shall be paid within the first twenty (20) days of January of each year. Tax on Ambulant and Itinerant Amusement Operators Section 2B.07. Imposition of Tax. There is hereby imposed a tax on ambulant and itinerant amusement operators during fiestas and fairs at the following rates: Type of Amusement Amount of Fee Circus, carnivals, or the like per day P1,000.00 Merry-Go-Round, roller coaster, ferris wheel, swing, shooting gallery and other similar contrivances per day P500.00 Sports contest/exhibitions per day P500.00 Other similar contrivances P500.00 Section 2B.08. Time of Payment. The tax herein imposed shall be payable before engaging in such activity. Article C. Exemptions Section 2C.01. Exemption. Business engaged in the production, manufacture, refining, distribution of oil, gasoline, and other petroleum products shall not be subject to any local tax imposed under Article A and Article B. Article D. Situs of Tax Section 2D.01. Situs of the Tax. (a) For purposes of collection of the business tax under the "situs" of the tax law, the following definition of terms and guidelines shall be strictly observed: 1. Principal Office the head or main office of the businesses appearing in the pertinent documents submitted to the Securities and Exchange Commission, or the Department of Trade and Industry, or other appropriate agencies as the case may be. The City or Municipality specifically mentioned in the articles of the incorporation or official registration papers as being the official address or said principal office shall be considered as the situs thereof. In case there is a transfer or relocation of the principal office to another Municipality, it shall be the duty of the owner, operator or manager of the business to give due notice of such transfer or relocation to the local chief executives of the cities or municipalities concerned within fifteen (15) days after such transfer or relocation is effected. 2. Branch or Sales Office a fixed place in a locality which conducts operations of the businesses as an extension of the principal office. However, offices used only as display areas of the products where no stocks or items are stored for sale, although orders for the products may be received thereat, are not branch or sales offices as herein contemplated. A warehouse which accepts orders and/or issues sales invoices independent of a branch with sales office shall be considered as a sales office. 3. Warehouse a building utilized for the storage of products for sale and from which goods or merchandise is withdrawn for delivery to customers or dealers, or by persons acting on behalf of the business. A warehouse that does not accept orders and/or issue sales invoices as aforementioned shall not be considered a branch or sales office. 4. Plantation a tract of agricultural land planted to trees or seedlings whether fruit bearing or not, uniformly spaced or seeded by broadcast methods or normally arranged to allow highest production. For purpose of this Article, inland fishing ground shall be considered as plantation. 5. Experimental Farms agricultural lands utilized by a business or corporation to conduct studies, tests, researches or experiments involving agricultural, agri-business, marine or aquatic livestock, poultry, dairy and other similar products for the purpose of improving the quality and quantity of goods and products. However, on-site sales of commercial quantity made in experimental farms shall be similarly imposed the corresponding tax under paragraph (b), Section 2A.02 of this Ordinance. (b) Sales Allocation 1. All sales made in a locality where there is branch or sales office or warehouse shall be recorded in said branch or sales office or warehouse and the tax shall be payable to the Municipality where the same is located. 2. In cases where there is no such branch, sales office, plant or plantation in the locality where the sale is made, the sale shall be recorded in the principal office along with the sale made by said principal office and the tax shall accrue to the Municipality where said principal office is located. 3. In cases where there is a factory, project office, plant or plantation in pursuit of business, thirty percent (30%) of all sales recorded in the principal office shall be taxable by the Municipality where the principal office is located and seventy percent (70%) of all sales recorded in the principal office shall be taxable by the Municipality where the factory, project office, plant or plantation is located. The sales allocation in (a) and (b) above shall not apply to experimental farms. LGUs where only experimental farms are located shall not be entitled to the sales allocation herein provided for. 4. In case of a plantation located in a locality other than that where the factory is located, said seventy percent (70%) sales allocation shall be divided as follows: Sixty percent (60%) to the Municipality where the factory is located; and Forty percent (40%) to the Municipality where the plantation is located. 5. In cases where there are two (2) or more factories, project offices, plants or plantations located in different localities, the seventy percent (70%) sales allocation shall be pro-rated among the localities where such factories, project offices, plants and plantations are located in proportion to their respective volumes of production during the period for which the tax is due. In the case of project offices of services and other independent contractors, the term production shall refer to the costs of projects actually undertaken during the tax period. 6. The foregoing sales allocation under par. (3) hereof shall be applied irrespective of whether or not sales are made in the locality where the factory, project office, plant or plantation is located. In case of sales made by the factory, project office, plant or plantation, the sale shall be covered by paragraph (1) or (2) above. 7. In case of manufacturers or producers which engage the services of an independent contractor to produce or manufacture some of their products, the rules on situs of taxation provided in this article as clarified in the paragraphs above shall apply except that the factory or plant and warehouse of the contractor utilized for the production or storage of the manufacturer's products shall be considered as the factory or plant and warehouse of the manufacturer. 8. All sales made by the factory, project office, plant or plantation located in this municipality shall be recorded in the branch or sales office which is similarly located herein, and shall be taxable by this municipality. In case there is no branch or sales office or warehouse in this municipality, but the principal office is located therein, the sales made in the said factory shall be taxable by this municipality along with the sales made in the principal office. (c) Port of Loading the Municipality where the port of loading is located shall not levy and collect the tax imposable under Article A, Chapter 2 of this Ordinance unless the exporter maintain in said Municipality its principal office, a branch, sales office, warehouse, factory, plant or plantation in which case the foregoing rule on the matter shall apply accordingly. (d) Route Sales sales made by route trucks, vans or vehicles in this municipality where a manufacturer, producer, wholesaler, maintains a branch or sales office or warehouse shall be recorded in the branch or sales office or warehouse and shall be taxed herein. This municipality shall tax the sales of the products withdrawn by route trucks from the branch, sales office or warehouse located herein but sold in another locality. (e) Situs of the tax of the following: (1) In case of banks and other banking institutions: (a) All transactions filed with or negotiated in the branch shall be recorded in said branch and the gross receipts derived from said transactions shall be taxable by the municipality where such branch is located. The rule shall applied to: (1) Transaction negotiated with and approved by the branch manager under his own authority. (2) Transactions filed and negotiated in the branch but being beyond the approving authority of the branch manager, are forwarded to the head office for final approval. (f) In case there is a transfer or relocation of the head office or of any branch to any city or municipality, the bank shall give due notice of such transfer or relocation to the chief executives of the cities or municipalities concerned within fifteen (15) days after such transfer or relocation is effected. (2) In case of construction contractors, the following rules shall apply for purposes of collection of the tax; (a) All gross receipts realized from domestic projects or contracts undertaken by the branch shall be recorded in the said branch office and the tax thereon shall be payable to the municipality where the said branch is located. (b) In cases where there is no branch office, the gross receipts from domestic project or contracts shall be recorded in the head/principal office and same shall be allocated as follows: (1) Thirty percent (30%) of the gross receipts shall be taxable by the city or municipality where the project is located. (2) Seventy percent (70%) of the gross receipts shall be taxable by the city or municipality where the project is located. (c) In cases where there are two (2) or more project offices located in different localities, the seventy percent allocation stated in subparagraph (b) (2) shall be prorated in proportion to the work accomplished based on the cost of the projects or contracts actually undertaken in the locality during the tax period for which the tax is due. (d) In case of overseas construction projects, the construction contractor shall declare separately the gross receipts realized therefrom, which shall not be subjected to the business tax. (e) In the case of pre-fabricated works which are paid for in accepted freely convertible foreign currency with attendant installation works outside the Philippines, the gross receipts realized therefrom shall be subjected to not more than one half (1/2) of the rate prescribed for in Sec. 3 (f) hereof. (f) In case there is a transfer or relocation of the head/principal office or any branch to another city or municipality, the construction contractor shall give due notice of such transfer or relocation to the municipality concerned within fifteen (15) days before such transfer or relocation is effected. Article E. Payment of Business Taxes Section 2E.01. Payment of Business Taxes. (a) The taxes imposed under Chapter II of this Ordinance shall be payable for every separate or distinct establishment or place where the business subject to the tax is conducted and one line of business does not become exempt by being conducted with some other businesses for which such tax has been paid. The tax on a business must be paid by the person conducting the same. The conduct or operation of two or more related businesses provided for under Chapter II of this Code any one person, natural or juridical, shall require the issuance of a separate permit or license to each business. (b) In cases where a person conducts or operates two (2) or more of the businesses mentioned in Chapter II of this Ordinance which are subject to the same rate of imposition, the tax shall be computed on the combined total gross sales or receipts of the said two (2) or more related businesses. (c) In cases where a person conducts or operates two (2) or more businesses mentioned in Section 2A.01 of this Ordinance which are subject to different rates of imposition, the taxable gross sales or receipts of each business shall be reported independently and tax thereon shall be computed on the basis of the pertinent schedule. Section 2E.02. Accrual of Payment. Unless specifically provided in this Article, the taxes imposed herein shall accrue on the first day of January of each year. Section 2E.03. Time of Payment. The tax shall be paid once within the first twenty (20) days of January or in quarterly installments within the first twenty (20) days of January, April, July, and October of each year. The Sangguniang Bayan may, for a justifiable reason or cause, extend the time for payment of such taxes without surcharges or penalties, but only for a period not exceeding six (6) months. Section 2E.04. Administrative Provisions. (a) Requirement . Any person who shall establish, operate or conduct any business, trade or activity mentioned in this Chapter in this municipality shall first obtain a Mayor's Permit and pay the fee therefor and the business tax imposed under the pertinent Article. (b) Issuance and Posting of Official Receipt . The Municipal Treasurer shall issue an official receipt upon payment of the business tax. Issuance of the said official receipt shall not relieve the taxpayer of any requirement imposed by the different departments of this municipality. Every person issued an official receipt for the conduct of a business or undertaking shall keep the same conspicuously posted in plain view at the place of business or undertaking. If the individual has no fixed place of business or office, he shall keep the official receipt in his person. The receipt shall be produced upon demand by the Municipal Mayor, Municipal Treasurer, or their duly authorized representatives. (c) Invoices or Receipt . All persons subject to the taxes on business shall, for each sale or transfer of merchandise or goods, or for services rendered, valued at Twenty-Five Pesos (P25.00) 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 styles, if any, and business address. The original of each sales invoice or receipts shall be issued to the purchaser or customer and the duplicate to be kept and preserved by the person subject to the said tax, in his place of business for a period of five (5) years. The receipts or invoices issued pursuant to the requirement of the Bureau of Internal Revenue for determination of national internal revenue taxes shall be sufficient for purposes of this Code. (d) Sworn Statement of Gross Receipts or Sales . Operators of business subject to the taxes on business shall submit a sworn statement of the capital investment before the start of their business operations and upon application for a Mayor's permit to operate the business. Upon payment of the tax levied in this Chapter, any person engaged in business subject to the business tax paid 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 a sworn statement of gross sales or receipts, due among others to his failure to have a book of accounts, records or subsidiaries for his business, the Municipal Treasurer or his authorized representatives may verify or assess the gross sales or receipts of the taxpayer under the best available evidence upon which the tax may be based. (e) Submission of Certified Income Tax Return Copy . All persons who are granted a permit to conduct an activity or business and who are liable to pay the business tax provided in this Code shall submit a certified photocopy of their income tax returns (ITR) on or before April 30 of each year. The deficiency in the business tax arising out of the difference in gross receipts or sales declared in the application for Mayor's Permit/Declaration of gross sales or receipts and the gross receipts or sales declared in the ITR shall be payable on or before May 20 of the same year with interest at the rate of ten percent (10%) corresponding to the two percent (2%) per month from January to May. Payments of the deficiency tax made after May 20 shall be subject to the twenty-five percent (25%) surcharge and two percent (2%) interest for every month counted from January up to the month payment is made. (f) Issuance of Certification . The Municipal Treasurer may, upon presentation or satisfactory proof that the original receipt has been lost, stolen or destroyed, issue a certification to the effect that the business tax has been paid, indicating therein, the number of the official receipt issued, upon payment of a fee of One Hundred Pesos (P100.00). (g) Transfer of Business to Other Location . Any business for which a municipal business tax has been paid by the person conducting it may be transferred and continued in any other place within the territorial limits of this municipality without payment of additional tax during the period for which the payment of the tax was made. (h) Retirement of Business . (1) Any person natural or juridical, subject to the tax on business under Article A, Chapter 2 of this Ordinance shall, upon termination of the business, submit a sworn statement of the gross sales or receipts for the current calendar year within thirty (30) days following the closure. Any tax due shall first be paid before any business or undertaking is fully terminated. For the purposes hereof, termination shall mean that business operations are stopped completely. Any change in ownership, management and/or name of the business shall not constitute termination as herein contemplated. Unless stated otherwise, assumption of the business by any new owner or manager or re-registration of the same business under a new name will only be considered by the LGU concerned for record purposes in the course of the renewal of the permit or license to operate the business. The Municipal Treasurer shall see to it that the payment of taxes of a business is not avoided by simulating the termination or retirement thereof. For this purpose, the following procedural guidelines shall be strictly followed: (a) The Municipal Treasurer shall assign every application for the termination or retirement of business to an inspector in his office who shall go to address of the business on record to verify if it is really not operating. If the inspector finds that the business is simply placed under a new name, manager and/or new owner, the Municipal Treasurer shall recommend to the Municipal Mayor the disapproval of the application of the termination or retirement of said business; (b) Accordingly, the business continues to become liable for the payment of all taxes, fees, and charges imposed thereon under existing local tax ordinance; and (c) In addition, in the case of a new owner to whom the business was transferred by sale or other form of conveyance, said new owner shall be liable to pay the tax or fee for the business and shall secure a new Mayor's permit therefor. (2) In case it is found that the retirement or termination of the business is legitimate and the tax paid during the current year be less than the tax due for the current year based on the gross sales or receipts, the difference in the amount of the tax shall be paid before the business is considered officially retired or terminated. (3) The permit issued to a business retiring or terminating its operation shall be surrendered to the Local Treasurer who shall forthwith cancel the same and record such cancellation in his books. (i) Death of Licensee . When any individual paying a business tax dies, and the business is continued by a person interested in his estate, no additional payment shall be required for the residue of the term for which the tax was paid. Section 2E.05. Penalties. (a) Any Business establishment found not display or posting business license upon inspect of BPLO Inspection Team shall be subjected to a fine of One Thousand Pesos (P1,000.00) to be paid to the Municipal Treasurer. (b) All persons and business establishment who fails to submit a Certified Income Tax Return (ITR) copy on or before April 30 of each year shall pay a fine Two Thousand Pesos (P2,000.00) for non-compliance to be paid to the Municipal Treasurer. Article F. Presumptive Income Level Section 2F.01. Presumptive Income Level. For every tax period, the Treasurer's Office shall prepare a stratified schedule of "presumptive income level" to approximate the gross receipt of each business classification. [The PIL technique makes use of easily verifiable indicators as means for determining gross sales. It is based on logical assumptions that do not require monitoring of business establishments nor financial audit and complicated computation. The indicators can be in the form of estimated daily sales/gross receipts, average number of customers, estimates of inventories, inventory turnover and mark-ups, space occupied, occupancy rates, and others. The indicators will also depend on the nature of the business. The major consideration in identifying possible indicators should be that these are easy to quantify, verifiable, common for the business, and acceptable to both the LGU and the taxpayers.] Section 2F.02. The Presumptive Income Level (PIL) of gross receipts shall be used to validate the gross receipts declared by taxpayers and/or for establishing the taxable gross receipts where no valid data is otherwise available. CHAPTER III. PERMIT AND REGULATORY FEES Article A. Mayor's Permit Fee on Business Section 3A.01. Mayor's Permit. All persons are required to obtain a Mayor's Permit for the privilege of conducting business within the municipality. Section 3A.02. Imposition of Fee. There shall be collected an annual fee for the issuance of a Mayor's Permit to operate a business, pursue an occupation or calling, or undertake an activity within the Municipality. The permit fee is payable for every distinct or separate business or place where the business or trade is conducted. One line of business of trade does not become exempt by being conducted with some other business of trade for which the permit fee has been obtained and the corresponding fee paid for. A. On the Operation of Business 1. Dealers in fermented liquor, distilled spirits and/or wines (per year) a. Wholesale dealers in foreign liquors P5,000.00 b. Retail dealers in foreign liquors P3,000.00 c. Wholesale dealers in domestic liquors P4,000.00 d. Retail dealers in domestic liquors P2,000.00 e. Wholesale and retail dealers in both foreign and domestic liquors, Fermented liquors, tuba, basi, etc. P4,000.00 2. Dealers in Tobacco/Cigarettes a. Retail dealers/stores selling cigarettes or tobacco/Vapes P3,000.00 b. Wholesale dealers/stores selling cigarettes or tobacco/Vapes P5,000.00 3. Owners or Operators of Amusement Places/Clubs/Restaurants/Resorts/Cinema Houses, Hotels and Motels/Gambling Stations and the like (per year) a. Night Clubs and day clubs, cocktail lounges, bars, sing-along, videoke, KTV, with VIP room/s P5,550.00 b. Night Clubs and day Clubs, cocktail lounges, bars, sing-along, videoke, KTV, without VIP room/s P3,300.00 c. Restaurant/eateries/canteen with ten (10) tables or more; or a seating capacity of more 30 persons or more P4,200.00 d. Restaurants/eateries/canteen with nine (9) tables or less; or a seating capacity of less than 30 persons P2,640.00 e. Hotels, Motels, and other similar establishments P10,000.00 f. Bath houses, swimming pools, resorts, party and wedding venues, and similar establishment (excluding those inside schools, churches, mosques and other places of worship) P4,400.00 g. Spa, sauna baths, massage parlors and similar establishments P2,640.00 h. Billiard halls, computer gaming centers and computer rentals per table and/or per computer unit P660.00 i. Bowling alleys and similar establishments open to the public for lease or fee P4,400.00 j. Circuses, carnivals, "perya," Fun houses, amusement centers with rides, theme parks with rides and the like, per day of operation P1,500.00 k. Theaters and cinema houses open to the public for lease or fee (per year) With seating capacity of less than 500 P4,400.00 With seating capacity of 500 to not more than 1000 P5,600.00 With seating capacity of more than 1000 P6,800.00 l. Boxing stadium, auditoriums, gymnasiums, concert halls or similar halls or establishments for lease (excluding those inside schools, churches, mosques and other places of worship) P11,000.00 m. Race track establishments P11,000.00 n. Pelota, tennis, badminton, squash courts per court, which are open to the public for lease or fee P2,200.00 o. Off tracks or off-front on betting stations, per station P11,000.00 p. Lotto betting outlet, per outlet P11,000.00 q. Cockpits P11,000.00 4. Financial institutions and/or banking/lending institutions (pawnshops, banks, insurance companies, savings and loan associations, financial and/or lending investors), per establishment of Branch, per annum a. Commercial/Universal Banks P30,000.00 b. Savings and Thrift Banks P25,000.00 c. Rural Banks/Cooperative Banks/Saving and Loan Associations P20,000.00 d. Money Remittance Centers and/or Pawnshops per establishment P10,000.00 e. For each ATM located outside bank premises P2,500.00 5. Dealers in Securities/Currency (per year) Securities and Foreign exchange dealers per establishment P10,000.00 6. Educational Life Plan/Memorial Plans (per year) a. Principal Office P3,300.00 b. Per branch/agency P2,200.00 7. Subdivision Operators/Developers, per subdivision location (per year) Less than five (5) hectares P2,640.00 Five (5) hectares or ore but less than 9 hectares P6,640.00 Ten (10) hectares or more P11,000.00 8. Private cemeteries/memorial parks P11,000.00 9. Dancing schools/judo-karate schools/driving schools, speech clinic, speed reading, review centers, etc. (per year) P5,000.00 10. Private Nursery schools, day care schools, vocational and other technological or computer schools (per year) P5,000.00 11. Driving ranges without golf course (per year) P5,000.00 12. Golf courses (per year) P8,000.00 13. Private Detective or Security Agency (per year) P5,000.00 14. Private Colleges and Universities (per year) P10,000.00 15. Private High Schools and elementary schools (per year) P10,000.00 B. On Other Activities (per annum) 1. Passenger Buses with garage or passenger station within the municipality, per bus P1,000.00 2. For maintaining a car dealership, window/display office P5,000.00 3. Promoters, recruitment or talent scouts or agency P2,500.00 4. For holding stage shows, concerts, or floor/fashion show, payable by the operator per day of show P1,500.00 5. For operating private warehouse or bodega P2,500.00 6. Cold Storage and ice making plants/Shops P2,500.00 7. Lumberyards, Hardware, General Trading P13,000.00 8. Gas Stations and service centers a. 1-2 pumps P6,000.00 b. 3-4 pumps P8,000.00 c. 5-6 pumps P10,000.00 d. 7 pumps or more P12,000.00 9. Storage and sale of LPG, Fire crackers, "paputok" and other flammable or explosive materials P10,000.00 10. Signboards, billboards and other forms of advertisement for every square foot P300.00 11. Film Shooting on location P2,000.00 12. Gun clubs, firing range, and gun shops P5,500.00 C. Other Business (per annum) A. Exporters and importers P4,400.00 1. Small Scale manufacturers including bakeries and sari-sari stores a. With Freezer/refrigerator P1,000.00 b. Without Freezer/refrigerator P500.00 2. Convenience Stores, Mini Marts and Bakeshops P2,500.00 B. Service Contractors 3. General building contractors, demolition filling and salvaging contractors, electric light or gas system, installer of engineering, general specialty, garbage disposal contractors, event organizer, proprietors and tractors for hire, landscaping contractors, interior decorating services, recruitment or job placement services, manpower and janitorial services, sawmills under contract to saw or cut logs belonging to others towing services, installation of water system P5,000.00 4. Travel agencies, advertising agencies, booking offices for film exchange, booking offices for transportation on commission basis, business management services, cinematographic film owners or distributors, commercial or immigration services, insurance agencies, janitorial or messengerial services, real estate appraisers, real estate brokers, and shipping agencies P4,000.00 5. Smelting plant a. With an area less than 500 sq. m. P2,500.00 b. Main office only in Baliwag P3,500.00 c. Plant only in Baliwag P2,500.00 6. Steam Laundry, Dry Clean and Other Laundry services P2,500.00 7. VHS, VCD, DVD, rentals, equipment and sound system for rent P2,200.00 8. Funeral services P3,000.00 9. Motor repair shops and painting shops P2,200.00 10. Television, refrigerators, computers and other repair shops including watch repair shops P2,200.00 11. Recopying or reduplicating services including plastic lamination, photo static, white and blue printing, typing, typesetting and mimeographing and risograph services a. Photo Static and blue printing per machine P330.00 b. Recopying or duplicating machine, per machine P440.00 c. Plastic lamination, mimeographing & risograph per machine P440.00 d. Typesetting services P1,100.00 e. Typing services P440.00 12. Tailoring shops, dress shops a. For the first machine P300.00 b. For each additional sewing machine P150.00 13. Beauty parlors P2,200.00 14. Barber shops a. For the first barber chair P300.00 b. For each additional barber chair P150.00 15. Woodworks, wood carving shops P2,000.00 16. Upholstery shops P2,000.00 17. Vulcanizing Shops P1,000.00 18. Gym and body building shops, and therapeutic clinics P4,400.00 19. Animal Hospitals P4,400.00 20. Veterinary Clinics P4,400.00 21. Photo Studio with sophisticated equipment P6,600.00 22. Ordinary photo studio P4,400.00 23. On each Magazine stand or News stand P500.00 On each Fruit stand P500.00 24. On each Ice Cream stand, Barbeque stand, halo-halo & gulaman stand and the like P200.00 Section 3A.03. Time and Manner of Payment. The fee for the issuance of a Mayor's Permit shall be paid to the Municipal Treasurer upon application before any business or undertaking can be lawfully begun or pursued and within the first twenty (20) days of January of each year in case of renewal thereof. For a newly-started business or activity that starts to operate after January 20, the fee shall be reckoned from the beginning of the calendar quarter. When the business or activity is abandoned, the fee shall not be exacted for a period longer than the end of the calendar quarter. If the fee has been paid for a period longer than the current quarter and the business activity is abandoned, NO REFUND of the fee corresponding to the unexpired quarter or quarters shall be made. Section 3A.04. Surcharge for Late Payment. In case of failure to pay the permit fee or renew the permit within the prescribed period, the fee shall be increased by a surcharge of twenty-five percent (25%) of the original amount due, such surcharge to be paid at the same time and in the same manner as the fee. Section 3A.05. Administrative Provisions. (a) Supervision and control over establishments and places . The Municipal Mayor shall supervise and regulate all establishments and places where business is conducted. He shall prescribe rules and regulations as may be necessary to maintain peaceful, healthy, and sanitary conditions in the municipality. (b) Application for Mayor's Permit: False Statement . An application for a Mayor's Permit shall be filed with the Office of the Municipal Mayor. The form for the purpose shall be issued by the same Office and shall set forth the requisite information including the name and residence of the applicant, the description of business or undertaking that is to be conducted, and such other data or information as may be required. 1. For a newly-started business a. Location sketch of the new business c. Department of Trade and Industry (DTI) Registration Certificate with Approved Application Forms, in case of single proprietorship d. Securities and Exchange Commission (SEC) Registration and Articles of Incorporation and By-Laws, in case of partnership or corporation e. A certificate attesting to the tax exemption if the business is exempt f. Certification from the officer in charge of the zoning that the location of the new business is in accordance with zoning regulations g. Tax clearance showing that the applicant has paid his tax obligations to the municipality h. Barangay clearance/proof of filing (in case of non-issuance of barangay clearance within seven (7) working days from date of filing a Mayor's Permit may be issued to the applicant i. Three (3) passport size pictures of the owner or operator or in cases of a partnership or corporation the picture of the senior or managing partners and that of the President or General Manager j. Health certificate for all food handlers, and those required under Chapter IV, Art. F of this Revenue Code k. Community Tax Certificate l. Contract of Lease, if leasing 2. For renewal of existing business permits a. Previous year's Mayor's permit b. Copies of the annual or quarterly tax payments c. Copies of all receipts showing payment of all regulatory fees as provided for in this Code d. Certificate of tax exemption from local taxes or fees, if exempt e. Audited Financial Statement prescribed by the Bureau of Internal Revenue for the preceding year f. BIR Registration Certificate g. Barangay Clearance h. Sworn Declaration of previous year's gross sales/receipts Upon submission of the application, it shall be the duty of the proper authorities to verify if other Municipal requirements regarding the operation of the business or activity such as sanitary requirements, installation of power and light requirements, as well as other safety requirements are complied with. The permit to operate shall be issued only upon compliance with such safety requirements and after the payment of the corresponding inspection fees and other impositions required by this Revenue Code and other Municipal tax ordinances. Any false statement deliberately made by the applicant shall constitute sufficient ground for denying or revoking the permit issued by the Mayor, and the applicant or licensee may be prosecuted in accordance with the penalties provided in this Article. A Mayor's Permit shall not be issued to: (1) Any person who previously violated an ordinance or regulation governing permits granted; (2) Any person whose business establishment or undertaking does not conform with zoning regulations, and safety, health and other requirements of the municipality; (3) Any person who has unsettled tax obligation, debt or other liability to the government; (4) Any person who is disqualified under any provision of law or ordinance to establish or operate the business applied for. Likewise, a Mayor's permit shall be denied to any person or applicant for a business who declares an amount of gross sales or receipts that are manifestly below industry standards or the Presumptive Income Level of gross sales or receipts as established in the municipality for the same or a closely similar type of activity or business. (c) Issuance of Permit; Contents of Permit . Upon approval of the application of a Mayor's Permit, two (2) copies of the application duly signed by the Municipal Mayor shall be returned to the applicant. One (1) copy shall be presented to the Municipal Treasurer as basis for the collection of the Mayor's Permit fee and the corresponding business tax. The Mayor's Permit shall be issued by the Municipal Mayor upon presentation of the receipt for the payment of the Mayor's Permit and the official receipt issued by the Municipal Treasurer for the payment of the business tax. Every permit issued by the Mayor shall show the name and residence of the applicant, his nationality and marital status; nature of the organization, that is whether the business is a sole 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 Municipality shall, upon presentation of satisfactory proof that the original of the permit has been lost, stolen or destroyed, issue a duplicate of the permit upon the payment of One Hundred Pesos (P100.00). (d) Posting of Permit . Every permittee shall keep his permit conspicuously posted at all times 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 by the Municipal Mayor, the Municipal Treasurer or any of their duly authorized representatives. (e) Duration of Permit and Renewal . The Mayor's Permit shall be granted for a period of not more than one (1) year and shall expire on the thirty-first (31st) of December following the date of issuance unless revoked or surrendered earlier. Every permit shall cease to be in force upon revocation or surrender thereof. The permit issued shall be renewed within the first twenty (20) days of January. It shall have a continuing validity only upon renewal thereof and payment of the corresponding fee. (f) Revocation of Permit . The Mayor's Permit may be revoked any of the following grounds: 1. When a person doing business under the provisions of this Revenue Code violates any of its provisions 2. When the person refuses to pay an indebtedness or liability to the municipality 4. When the person abuses his privilege to do business to the injury of the public moral or peace; or 5. 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. 6. Such revocation shall operate to forfeit all sums which may have been paid in respect of said privilege, in addition to the fines and imprisonment that may be imposed by the Court for violation of any provision of this Ordinance governing the establishment and maintenance of business, and to prohibit the exercise by the person whose privilege is revoked, until restore by the Sangguniang Panlungsod. Section 3A.06. Rules and Regulations on Certain Establishments . (a) On restaurants, cafes, cafeterias, carinderias , eateries, food caterers, ice cream and other refreshment parlors, soda fountain bars. No owner of said establishments shall employ any cook or food dispenser without a Food Handler's Certificate from the Municipal Health Officer, renewable every six (6) months. (b) Establishments selling cooked and readily edible foods shall have them adequately covered and protected from dust, flies and other insects, and shall follow strictly the rules and regulations on sanitation promulgated by the Municipal Health Officer and existing laws or ordinances. (c) Sauna bath, massage, barber and beauty shops. Said shops shall not be allowed to operate with masseurs, barbers, and beauticians without having secured the necessary corresponding medical certificate from the Municipal Health Officer. Section 3A.07. Inspection of Business Establishments. The Municipal Treasurer shall inspect the private, commercial and industrial establishments within the jurisdiction of the Municipality of Baliwag in relation to the implementation of the tax ordinances. Article B. Fees for Sealing and Licensing of Weights and Measures Section 3B.I. Fees for Calibration and Sealing of Dispensing Pump Section 3B.I-01. Imposition of Fees. The following fees shall be imposed: Calibration fee per nozzle per quarter P200.00 Section 3B.I-02. Penalties. The following penalties shall be imposed: Broken and/or Tampered Seal P500.00/seal Resealing P100.00/seal Section 3B.I-03. Administrative Provision. a. All dispensing pumps used in the retail of liquid petroleum products must be properly calibrated once every ninety (90) days and sealed immediately; b. The calibrating officer shall be authorized by the Office of the Municipal Treasurer; c. The seal installed cannot be removed or broken until the next calibration by the authorized calibrating officer; d. All calibrations shall be duly documented and signed by the authorized calibrating officer and countersigned by the Retail Outlet owner and/or operator or the shift supervisor of the Retail Outlet. A copy of these calibration documents shall be kept on file at the Retail Outlet; e. Failure of the Retail Outlet owner and/or operator to have his/her dispensing pumps calibrated and sealed shall constitute ILLEGAL TRADING. Section 3B.I-04. Implementing Agency. The Municipal Treasurer shall strictly enforce the provisions of the Regulation of Practices Relative to Weights and Measures, as provided in Chapter II of the Consumer Act, Republic Act No. 7394. Section 3B.II-01. Fees for Sealing and Testing of Instruments of Weights and Measures. All instruments for determining weights and measures in all consumer and consumer related transactions shall be tested, calibrated and sealed every six (6) months by the official sealer who shall be the Municipal Treasurer or his duly authorized representative upon payment of fees required under this Article: Provided, That all instruments of weights and measures shall continuously be inspected for compliance with the provisions of this Article. Section 3B.II-02. Imposition of Fees. Every person before using instruments of weights and measures within this municipality shall first have them sealed and licensed annually and pays therefor to the Municipal Treasurer the following fees: KINDS OF SEALING AND WEIGHING INSTRUMENTS AMOUNT OF FEE (a) For sealing linear metric measures: Not over one (1) meter P40.00 Measure over one (1) meter P100.00 (b) For sealing metric measures of capacity: Not over ten (10) liters P200.00 Over ten (10) liters P250.00 (c) For sealing metric instruments of weights: With capacity of not more than 30 kgs. P400.00 With capacity of more than 30 kgs. but not more than 300 kgs. P550.00 With capacity of more than 300 kgs. but not more than 3,000 kgs. P550.00 With capacity of more than 3,000 kgs. P2,000.00 (d) For sealing apothecary balances of precision: Over 3,000 kgs. P3,000.00 Over 300 to 3,000 kgs. P2,000.00 Over 30 to 300 kgs. P1,000.00 30 kgs. or Less P1,000.00 (e) For sealing scale or balance with complete set of weights FREE For each scale or balance or other balance with complete set of weights for use therewith For each extra weight FREE For each and every re-testing and re-sealing of weights and measures instruments including gasoline pumps outside the office upon request of the owner or operator, an additional service charge of P100.00 for each instrument shall be collected. Section 3B.II-03. Payment of Fees and Surcharge. The fees herein imposed shall be paid and collected by the Municipal Treasurer when the weights or measures instruments are sealed, before their use and thereafter, on or before the anniversary date thereof. The official receipt serving as license to use the instrument is valid for one (1) year from the date of sealing unless such instrument becomes defective before the expiration period. Failure to have the instrument re-tested and the corresponding fees therefor paid within the prescribed period shall subject the owner or user to a surcharge of five hundred percent (500%) of the prescribed fees which shall no longer be subject to interest. Section 3B.II-04. Place of Payment. The fees herein levied shall be paid in the municipality where the business is conducted by persons conducting their business therein. A peddler or itinerant vendor using only one (1) instrument of weight or measure shall pay the fee in the municipality where he maintains his residence. Section 3B.II-05. Exemptions. (a) All instruments for weights and measures used in government work of or maintained for public use by any instrumentality of the government shall be tested and sealed free. (b) Dealers of weights and measures instruments intended for sale. Section 3B.II-06. Administrative Provisions. (a) The official receipt for the fee issued for the sealing of a weight or measure shall serves as a license to use such instrument for one year from the date of sealing, unless deterioration or damage renders the weight or measure inaccurate within that period. The license shall expire on the day and the month of the year following its original issuance. Such license shall be preserved by the owner and together with the weight or measure covered by the license, shall be exhibited on demand by the Municipal Treasurer or his deputies. (b) The Municipal Treasurer is hereby required to keep full sets of secondary standards, which shall be compared with the fundamental standards in the Department of Science and Technology annually. When found to be sufficiently accurate, the secondary standards shall be distinguished by label, tag or seal and shall be accompanied by a certificate showing the amount of its variation from the fundamental standards. If the variation is of sufficient magnitude to impair the utility of instrument, it shall be destroyed at the Department of Science and Technology. (c) The Municipal Treasurer or his deputies shall conduct periodic physical inspection and test weights and measures instruments within the locality. (d) Instruments of weights and measures found to be defective and such defect is beyond repair shall be confiscated in favor of the government and shall be destroyed by the Municipal Treasurer in the presence of the Municipal Auditor or his representative. Section 3B.II-07. Fraudulent Practices Relative to Weights and Measures. 1. The following acts related to weights and measures are prohibited: a) for any person other than the official sealer or his duly authorized representative to place an official tag, seal, sticker, mark, stamp, brand or other characteristic sign used to indicate that such instrument of weight and measure has officially been tested, calibrated, sealed or inspected; b) for any person to imitate any seal, sticker, mark stamp, brand, tag or other characteristic design used to indicate that such instrument of weight or measure has been officially tested, calibrated, sealed or inspected; c) for any person other than the official sealer or his duly authorized representative to alter in any way the certificate or receipt given by the official sealer or his duly authorized representative as an acknowledgement that the instrument for determining weight or measure has been fully rested, calibrated, sealed or inspected; d) for any person to make or knowingly sell or use any false or counterfeit seal, sticker, brand, stamp, tag, certificate or license or any dye for printing or making the same or any characteristic sign used to indicate that such instrument of weight or measure has been officially tested, calibrated, sealed or inspected; e) for any person other than the official sealer or his duly authorized representative to alter the written or printed figures, letters or symbols on any official seal, sticker, receipt, stamp, tag, certificate or license used or issued; f) for any person to use or reuse any restored, altered, expired, damaged stamp, tag certificate or license for the purpose of making it appear that the instrument of weight or measure has been tested, calibrated, sealed or inspected; g) for any person engaged in the buying and selling of consumer products or of furnishing services the value of which is estimated by weight or measure to possess, use or maintain with intention to use any scale, balance, weight or measure that has not been sealed or if previously sealed, the license therefor has expired and has not been renewed in due time; h) for any person to fraudulently alter any scale, balance, weight or measure after it is officially sealed; i) for any person to knowingly use any false scale, balance, weight or measure, whether sealed or not; j) for any person to fraudulently give short weight or measure in the making of a scale; k) for any person, assuming to determine truly the weight or measure of any article brought or sold by weight or measure, to fraudulently misrepresent the weight or measure thereof; or l) For any person to procure the commission of any such offense abovementioned by another. Instruments officially sealed at some previous time which have remained unaltered and accurate and the seal or tag officially affixed therein remains intact and in the same position and condition in which it was placed by the official sealer or his duly authorized representative shall, if presented for sealing, be sealed promptly on demand by the official sealer or his duly authorized representative without penalty except a surcharge equal to two (2) times the regular fee fixed by law for the sealing of an instrument of its class, this surcharge to be collected and accounted for by the Municipal Treasurer in the same manner as the regular fees for sealing such instruments. Section 3B.II-08. Penalties. (a) Any person who shall violate the provisions of paragraphs (a) to (f) and paragraph (l) of Section 3B-II.07 shall, upon conviction, be subject to a fine of not less than Two hundred pesos (P200.00) but not more than One thousand pesos (P1,000.00) or by imprisonment of not more than one (1) year, or both, upon the discretion of the court. (b) Any person who shall violate the provisions of paragraph of (g) of Section 3B-II.07 for the first time shall be subject to fine of not less than Five hundred pesos (P500.00) or by imprisonment of not less than one (1) month but not more than five (5) years, or both, upon the discretion of the court. The owner-possessor or user of instrument of weights and measure enumerated in paragraph (h) to (k) of Section 3B-II.07 shall, upon conviction, be subject to a fine of not less than Three hundred pesos (P300.00) or imprisonment not exceeding one (1) year, or both, upon the discretion of the court. Article C. Building Permit Fees Section 3C.01. Imposition of Fee. There shall be collected from each applicant for a building permit fees, signboard permit fees, plumbing inspection permit fees, sanitary inspection fees, mechanical installation and inspection fees and such other impositions pursuant to latest schedule of building permit fees and other charges issued by the Department of Public Works and Highways and the National Building Code of the Philippines (P.D. 1096). Section 3C.02. Time and Payment. The fees specified under this article shall be paid to the Municipal Treasurer upon application for a building permit from the Building Official. Section 3C.03. Administrative Provisions. In order to obtain a building permit, the applicant shall file an application therefor in writing and on the prescribed form with the Office of the Building Official. Every application shall provide the following information: 1. A description of the work to be covered by the permit applied for; 2. Description and ownership of the lot on which the proposed work is to be done as evidenced by TCT and/or copy of the contract of lease over the lot if the applicant is not the registered owner; 3. The use or occupancy for which the proposed work is intended; 4. Estimated cost of the proposed work. To be submitted together with such application are at least five (5) sets of corresponding plans and specifications prepared, signed and sealed by a duly licensed architect or civil engineer in case of architectural and structural plans, by a registered mechanical engineer in case of mechanical plans, by a registered electrical engineer in case of electrical plans, and by licensed sanitary engineer or master plumber in case of plumbing or sanitary installation plans except in those cases exempted or not required by the Building Official. Section 3C.04. Penal Provision. It shall be unlawful for any person, firm or corporation, to erect, construct, enlarge, alter, repair, move, improve, remove, convert, demolish, equip, use, occupy, or maintain any building or structure or cause the same to be done contrary to or in violation of any provision of the Building Code. Any person, firm or corporation, who shall violate any of the provisions of the Code and/or commit any act hereby declared to be unlawful shall upon conviction, be punished by a fine not more than Twenty Thousand Pesos (P20,000.00) or by imprisonment of not more than two years or by both: Provided, that in case of a corporation, firm, partnership or association, the penalty shall be imposed upon its official responsible for such violation and in case the guilty party is an alien, he shall immediately be deported after payment of the fine and/or service of sentence. Article D. Permit Fee for Zoning/Locational Clearance Section 3D.01. Imposition of Fee. There shall be a collection of fees for the issuance of zoning/locational clearance based on the latest approved schedule of fees of the HLURB. Section 3D.02. Time of Payment. The fees in this Article shall be paid to the Municipal Treasurer. Section 3D.03. Administrative Provision. The Municipal Mayor shall administer the provisions of this Article and other existing ordinances, executive orders and laws relating to and governing approval of subdivision plans. Article E. Permit Fees on Tricycle Operation Section 3E.01. Definitions. When used in this Article, (a) Motorized Tricycle is a motor vehicle propelled other than by muscular power, composed of a motorcycle fitted with a single wheel sidecar or a motorcycle with a two wheeled cab, the former having a total of four wheels, otherwise known as the motorela. (b) Tricycle Operators are persons engaged in the business of operating tricycles. (c) Tricycle-for-Hire is a vehicle composed of a motorcycle fitted with a single-wheel side car or a motorcycle with a two-wheel cab operated to render transport services to the general public for a fee. (d) Motorized Tricycle Operator's Permit (MTOP) is a document granting franchise or license to a person, natural or juridical, allowing him to operate tricycles-for-hire over specified zones. (e) Zone is a contiguous land area or block, say a subdivision or barangay, where tricycles-for-hire may operate without a fixed origin or determination. Section 3E.02. Imposition of Fees. There shall be collected an annual franchise fee in the amount of One Hundred Pesos (P100.00) for the operation of tricycle-for-hire. [The annual franchise fee should cover the cost of regulation and surveillance, plus the estimated annual business tax that the operator would pay for each unit. The integration of tax and regulatory fee simplifies tax administration and tax compliance.] Other fees on tricycle operations: PARTICULAR Amount of Fee 1. Filing fee For the first five (5) units P250.00 For each additional unit P100.00 2. Annual Franchise Fee P100.00 3. Mayor's Permit Fee P50.00 4. Filing Fee for amendment of MTOP P50.00 5. Confirmation as grantee of MTOP P50.00 6. Fare adjustment fee for fare increase/Fare Matrix P150.00 7. Parking Pass P150.00 Said fees are computed depending on the franchise period of its different classes: (a) Three (3) years for the members of the Baliwag Tricycle Operators and Drivers Association (TODA). For proper monitoring, every franchise issued in this class shall expire on the 30th of June of the third year of the franchise; unless the Baliwag Tricycle Franchising and Regulatory Board (BTFRB), for the meritorious reason schedules another date, provided, that it should not be later than the 30th of September of the year of expiration; and (b) One (1) year for the both the Non-Baliwag TODA and those granted with Special Franchise (private use). For proper monitoring, every franchise issued in this class shall expire on the 30th June of the succeeding year; unless the BTFRB, for meritorious reason schedules another date, provided, that it should not be later than the 30th of September of the year of expiration; and provided further, that should the extension has been utilized in the preceding class, not be later than the 15th of October of said expiration year. Section 3E.03. Time of Payment. (a) The fee shall be paid to the Municipal Treasurer upon application or renewal of the franchise. (b) The filing fee shall be paid upon application for an MTOP based on the number of units. (c) Fare adjustment fee for Fare Increase shall be paid upon approval of fare increase and to be collected together with the annual franchise fee. (d) Filing fee for amendment of MTOP shall be paid upon application for transfer to another zone, change of ownership of unit or transfer of MTOP. Section 3E.04. Administrative Provisions. (a) Prospective operators of tricycles should first secure a Motorized Tricycle Operator's permit (MTOP) from the Sangguniang Bayan. (b) The Sangguniang Bayan of this municipality shall: 1. Issue, amend, revise, renew, suspend, or cancel MTOP and prescribe the appropriate terms and conditions therefor; determine, fix, prescribe or periodically adjust fares or rates for the service provided in a zone after public hearing; prescribe and regulate zones of service in coordination with the barangay; fix, impose and collect, and periodically review and adjust but not oftener than once every three (3) years, reasonable fees and other related charges in the regulation of tricycles-for-hire; and establish and prescribe the conditions and qualifications of service. 2. Only Filipino citizens and partnership or corporation with sixty percent (60%) Filipino equity shall be granted the MTOP. No MTOP shall be granted by the Municipality unless the applicant is in possession of units with valid registration papers from the Land Transportation Office (LTO). 3. The grantee of the MTOP shall carry a common carriers insurance sufficient to answer for any liability it may incur to passengers and third parties in case of accidents; 4. Operators of tricycles-for-hire shall employ drivers duly licensed by LTO for tricycles-for-hire. 5. Operators who intend to stop service completely, or suspend service for more than one (1) month shall report in writing such termination or suspension to the Sangguniang Bayan; 6. Tricycle operators are prohibited to operate on national highways utilized by 4-wheel vehicles greater than four (4) tons and where normal speed exceeds forty (40) KPH. The Sangguniang Bayan may provide exceptions if there is no alternative route. 7. Tricycles-for-hire shall be allowed to operate like a taxi service, i.e. , service is rendered upon demand and without a fixed route within a zone. (c) The Sangguniang Bayan may impose a common color for tricycles for hire in the same zone. Each tricycle unit shall be assigned and bear an identification number, aside from its LTO license plate number. (d) It shall establish a fare structure that will provide the operator a reasonable return or profit, and still be affordable to the general public. The fare structure may either be flat (single fare regardless of distance) as a minimum amount plus a basic rate per kilometer. (e) Operators of tricycles-for-hire are required to post in the conspicuous part of the tricycle the schedule of fares. (f) The zones must be within the boundaries of the Municipality of Baliwag. The existing zones which cover the territorial unit not only of the municipality but other adjoining municipalities or cities as well shall be maintained provided the operators serving the said zone secure the MTOP. Article F. Permit Fee for Cockpits Owners/Operators/Licensees/Promoters and Cockpit Personnel Section 3F.01. Definitions. When used in this Article: (a) Cockpit includes any place, compound, building or portion thereof, where cockfights are held, whether or not money bets are made on the results of such cockfights. (b) Bet taker or Promoter refers to a person who alone or with another initiates a cockfight and/or calls and take care of bets from owners of both gamecocks and those of other bettors before he orders commencement of the cockfight thereafter distributes won bets to the winners after deducting a certain commission, or both. (c) Gaffer ( Taga-tari ) refers to a person knowledgeable in the art of arming fighting cocks with gaffs on one or both legs. (d) Referee ( Sentenciador ) refers to a person who watches and oversees the proper gaffing of fighting cocks; determines the physical condition of gamecocks while cockfighting is in progress, the injuries sustained by the cocks and their capability to continue fighting, and decides and makes known his decision either by word or gesture the result of the cockfighting by announcing the winner or deciding a tie in a contest game. Section 3F.02. Imposition of Fees. There shall be collected the following Mayor's Permit Fees from cockpit operators/owners/licensees and cockpit personnel: (a) From the owner/operator/licensees of the cockpit: PARTICULAR Amount of Fee (a) For the owner/operator/licensee of the cockpit: 1. Application filing fee P1,000.00 2. Annual Cockpit Permit Fee P20,000.00 (b) From cockpit personnel: 1. Promoters/hosts P2,000.00 2. Pit Manager P1,000.00 3. Referee P1,000.00 4. Bet taker /"Kristo"/"Llamador" P1,000.00 5. Bet Manager /"Maciador"/"Kasador" P1,000.00 6. Cashier P1,000.00 7. Derby Matchmaker P1,000.00 Section 3F.03. Time and Manner of Payment. (a) The application filing fee is payable to the Municipal Treasurer upon application for a permit or license to operate and maintain cockpits. (b) The cockpit registration fee is also payable upon application for a permit before a cockpit can operate and within the first twenty days of January of each year in case of renewal thereof. January 20; (c) The permit fees on cockpit personnel shall be paid before they participate in a cockfight and shall be paid annually upon renewal of the permit on the birth month of the permittee. Section 3F.04. Administrative Provisions. (a) Ownership, operation and management of cockpit. Only Filipino citizens not otherwise inhibited by existing ordinances or laws shall be allowed to own, manage and operate cockpits. Cooperative capitalization is encouraged. (b) Establishment of cockpit. The Sangguniang Bayan shall determine the number of cockpits to be allowed in this Municipality. (c) Cockpit-size and construction. Cockpits shall be constructed and operated within the appropriate areas as prescribed in the Zoning Law or ordinance. In the absence of such law or ordinance, the Municipal Mayor shall see to it that no cockpits are constructed within or near existing residential or commercial areas, hospitals, school buildings, churches or other public buildings. Owners, lessees, or operators of cockpits which are now in existence and do not conform to this requirement are required to comply with these provisions within a period to be specified by the Municipal Mayor. Approval or issuance of building permits for the construction of cockpits shall be made by the Municipal Engineer in accordance with existing ordinances, laws and practices. (d) Only duly registered and licensed promoters, referees, cashiers, bet managers, pit referees, bet takers, or gaffers shall take part in all kinds of cockfights held in this Municipality. No operator or owner of a cockpit shall employ or allow participating in a cockfight any of the abovementioned personnel unless he has registered and paid the fee herein required. (e) Upon payment of the fees herein imposed, the corresponding Mayor's Permit shall be issued. Section 3F.05. Applicability Clause. The provision of PD 449, otherwise known as the Cockfighting Law of 1974, PD 1802 (Creating the Philippine Game fowl Commission), and such other pertinent laws shall apply to all matters regarding the operation of cockpits and the holding of cockfights in this Municipality. Article G. Special Permit Fee for Cockfighting Section 3G.01. Definitions. When used in this Article: (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. (b) Local Derby is an invitational cockfight participated in by game cockers or cockfighting " afficionados " of the Philippines with "pot money" awarded to the proclaimed winning entry. (c) International Derby refers to an invitational cockfight participated in by local and foreign game cockers or cockfighting " afficionados " with "pot money" awarded to the proclaimed winning entry. Section 3G.02. Imposition of Fees. There shall be collected the following fees per day for cockfighting: KINDS OF COCKFIGHTING EVENTS Amount of Fee (a) Special cockfights ( Pintakasi ) P2,000.00 (b) Special Derby Assessment from Promoters of: Fastest Kill P3,000.00 Two-Cock Derby P4,000.00 Three-Cock Derby P5,000.00 Four-Cock Derby P6,000.00 Five-Cock Derby P7,000.00 Section 3G.03. Exclusions. Regular cockfights i.e. , those held during Sundays, legal holidays and local fiestas and international derbies shall be excluded from the payment of fees herein imposed. Section 3G.04. Time and Manner of Payment. The fees herein imposed shall be payable to the Municipal Treasurer before the special cockfights and derbies can be lawfully held. Section 3G.05. Surcharge for late payment. Failure to pay the fee prescribed within the time required shall subject the taxpayer to a surcharge of twenty-five percent (25%) of the original amount of the fee due, such surcharge to be paid at the same time and in the same manner as the fee is due. Section 3G.06. Administrative Provisions. (a) Holding of cockfights. Except as provided in this Article, cockfighting shall be allowed in this Municipality only in licensed cockpits during Sundays and legal holidays and during local fiestas for not more than three (3) days. It may also be held during Municipal agricultural, commercial, or industrial fairs, carnival, or exposition for a similar period of three (3) days upon resolution of the Sangguniang Bayan. No cockfighting on the occasion of such affair, carnival or exposition shall be allowed within the month if a local fiesta or for more than two (2) occasions a year. No cockfighting shall be held on December 30 (Rizal Day), June 12 (Philippine Independence Day), November 30 (National Heroes Day), Holy Thursday, Good Friday, Election or Referendum Day and during Registration Days for such election or referendum. (b) Cockfighting for entertainment of tourists or for charitable purposes. Subject to the preceding subsection hereof, the holding of cockfights may also be allowed for the entertainment of foreign dignitaries or for tourists, or for returning Filipinos, commonly known as " Balikbayans ," or for the support of national fund-raising campaigns for charitable purposes as may be authorized upon resolution of the Sangguniang Bayan , in licensed cockpits or in playgrounds or parks. This privilege shall be extended for only one (1) time, for a period not exceeding three (3) days, within a year. (c) Cockfighting officials. Gaffers, referees, bet takers, or promoters shall not act as such in any cockfight in the Municipality without first securing a license renewable every year on their birth month from the Municipality where such cockfighting is held. Only gaffers, referees, bet takes, or promoters licensed by the Municipality shall officiate in all kinds of cockfighting authorized herein. Article H. Permit Fee on Occupation or Calling Not Requiring Government Examination Section 3H.01. Imposition of Fee. There shall be collected as annual fee at the rate prescribed hereunder for the issuance of Mayor's Permit to every person who shall be engaged in the practice of the occupation or calling not requiring government examination with the Municipality as follows: OCCUPATION OR CALLING Rate of Fee Per Annum (a) On employees and workers in generally considered "Offensive and Dangerous Business Establishments" P100.00 (b) On employees and workers in commercial establishments who cater or attend to the daily needs of the inquiring or paying public P100.00 (c) On employees and Workers in food or eatery establishment P100.00 (d) On employees and workers in night or night and day establishment P100.00 (e) All occupation or calling subject to periodic inspection, surveillance and/or regulations by the Municipal Mayor, like animal trainer, auctioneer, barber, bartender, beautician, bondsman, bookkeeper, butcher, blacksmith, carpenter, carver, chamber-maid, cook, criminologist, electrician, electronic technician, club/floor manager. Forensic electronic expert, fortune teller, hair stylist, handwriting expert, hospital attendant, lifeguard, magician, make-up artist, manicurist, masonry worker, masseur attendant mechanic, certified " hilot ," painter, musician, pianist, photographer (itinerant), professional boxer, private ballistic expert, rig driver ( cochero ), taxi, dancer, stage-performer salesgirl, sculptor, waiter or waitress and welder P100.00 Section 3H.02. Exemption. All professionals who are subject to the Professional Tax imposition pursuant to Section 139 of the Local Government Code; and government employees are exempted from payment of this fee. Section 3H.03. Person Governed. The following workers or employees whether working on temporary or permanent basis, shall secure the individual Mayor's Permit prescribed herewith; (a) Employees or workers in generally considered offensive and dangerous business establishment such as but not limited to the following: (1) Employees or workers in industrial or manufacturing establishment such as: Aerated water and soft drink factories; air rifle and pellets manufacturing; battery charging shops, blacksmith; breweries; candy and confectionery factories; canning factories; coffee cocoa and tea factories; cosmetics and toiletries factories; cigar and cigarette factories; construction and/or repair shops of motor vehicles; carpentry shop; drug manufacturing; distillers, edible oil or lard factories; electric bulbs or neon lights factories; electric plant, electronics manufacturing; oxidizing plants; food and flour mills; fish curing and drying shops; footwear factories, foundry shops; furniture manufacturing; garments manufacturing, general building and other construction jobs during the period of construction; glass and glassware factories; handicraft manufacturing; hollow block and tile factories; Ice plants; milk, ice cream and other allied products factories; metal closure manufacturing; iron steel plants; leather and leatherette factories; machine shops, match factories, paints and allied products manufacturing; plastic products factories, perfume factories; plating establishment; pharmaceutical laboratories, repair shops of whatever kind and nature; rope and twine factories; sash factories; smelting plants; tanneries; textile and knitting mills; upholstery shops; vulcanizing shops and welding shops. (2) Employees and workers in commercial establishments cinematography film storage; cold storages or refrigerating plants; delivery and messengerial services; elevator and escalator services; funeral parlors; janitorial services; junks shop; hardwares; pest control services; printing and publishing houses; service station; slaughter-houses; textile stores; warehouses; and parking lots. (3) Employees and workers on other industrial and manufacturing firms or commercial establishments who are normally exposed to excessive heat, light, noise, cold and other environmental factors which endanger their physical and health well-being. (a) Employees and workers in commercial establishment who generally enter or attend to the daily needs of the general public such as but not limited to the following: Employees and workers in drugstores; department stores; groceries supermarkets; beauty salons; tailor shops; dress shop; bank teller; receptionist, receiving clerk in paying outlets of public utilities corporation, except transportation companies; and other commercial establishment whose employees and workers attend to the daily needs of the inquiring or paying public. (b) Employees and workers in food or eatery establishments such as but not limited to the following: (1) Employees and workers in canteen, carinderia , catering services, bakeries, ice cream or ice milk factories, refreshment parlor, restaurants, sari-sari stores, food stand and soda fountains; (2) Stallholders, employees and workers in public markets; (3) Peddlers of cook or uncooked foods; (4) All other food peddlers, including peddlers of seasonal merchandise. (c) Employees or workers in night or night and day establishments such as but not limited to the following: Workers or employees in bars; boxing stadium; bowling alleys; billiards and pool halls; cinema houses; cabarets and dance halls; cocktail lounges; circuses; carnivals and the like; day clubs and night clubs; golf clubs; massage clinics, sauna baths or similar establishment; hotels; motels; horse racing clubs; pelota courts; polo clubs; private detective or watchman security agencies; supper clubs and all other business establishment whose business activities are performed and consumed during night time. In cases of night and day clubs, night clubs, day clubs, cocktail lounges, bars, cabarets, sauna bath houses and other similar places of amusements, they shall under no circumstances allow hostesses, waitress, waiters, entertainers, or hospitality girl below 18 years of age to work as such. For those who shall secure the Individual Mayor's Permit on their 18th birth year, they shall present their respective baptismal or birth certificate duly issued by the local civil registrar concerned. (d) All other employees and persons who exercise their profession, occupation or calling within the jurisdiction limits of the Municipality aside from those already specifically mentioned in Section H.02. Section 3H.04. Time and Manner of Payment. The fees prescribed in this Article shall be paid to the Municipal Treasurer upon filing of the application for the first time and annually thereafter within the first twenty (20) days of January and every quarter thereafter. The permit fee is payable for every separate or district occupation or calling engaged in. Employer shall advance the fees to the Municipality for its employees. Section 3H.05. 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 percent (25%) 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. In case of change of ownership of the business as well as the location thereof from Municipality to another, it shall be the duty of the new owner, agent or manager of such business to secure a new permit as required in this Article and pay the corresponding permit fee as though it were new business. Newly hired workers and/or employees shall secure their individual Mayor's Permit from the moment they are actually accepted by the management of any business or industrial establishment to starts working. The individual Mayor's Permit so secured shall be renewed during the respective birth month of the permittee next following calendar. Section 3H.06. Administrative Provisions. (a) The Municipal Treasurer shall keep a record of 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 Receipt for the payment of fees to the Municipal Treasurer and to the Municipal Mayor respectively for cancellation upon retirement or cessation of the practice of the said occupation or calling. Article I. Registration and Transfer Fees on Large Cattle Section 3I.01. Definition. For purposes of this Article, "large cattle" includes a two-year old horse, mule ass, carabao, cow or other domesticated member of the bovine family. Section 3I.02. Imposition of Fee. The owner of a large cattle is hereby required to register said cattle with the Municipal Treasurer for which a certificate of ownership shall be issued to the owner upon payment of a registration fee as follows: REGISTRATION AND TRANSFER Amount of Fee (a) For Certificate of Ownership P5.00 (b) For Certificate of Transfer P10.00 (c) For Certificate of Private Brand P200.00 The transfer fee shall be collected only once if a large cattle is transferred more than once in a day. Section 3I.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 3I.04. Administrative Provisions. (a) Large cattle shall be registered with the Municipal Treasurer upon reaching the age of two (2) years. (b) The ownership of large cattle or its sale or transfer of ownership to another person shall be registered with the Municipal Treasurer. All branded and counter-branded large cattle presented to the Municipal Treasurer shall be registered in a book showing among others, the name and residence of the owner, the consideration or purchase price of the animal in cases of sale or transfer, and the class, color, sex, brands and other identification marks of the cattle. These data shall also be stated in the certificate of ownership issued to the owner of the large cattle. (c) The transfer of the large cattle, regardless of its age, shall be entered in the registry book setting forth, among others, the names and the residence of the owners and the purchaser; the consideration or purchase price of the animal for sale or transfer, class, sex, brands and other identifying marks of the animals; and a reference by number to the original certificate of ownership with the name of the Municipality issued to it. No entries of transfer shall be made or certificate of transfer shall be issued by the Municipal Treasurer except upon the production of the original certificate of ownership and certificates of transfer and such other documents that show title to the owner. Section 3I.05. Applicability Clause. All other matters relating to the registration of large cattle shall be governed by the pertinent provisions of the Revised Administrative Code and other applicable laws, ordinances and rules and regulations. Article J. Permit Fee for Agricultural Machinery and Other Heavy Equipment Section 3J.01. Imposition of Fees. There shall be collected an annual permit fee at the following rates for each agricultural machinery or heavy equipment from non-resident operators of the said machinery renting out equipment in this Municipality. KINDS OF MACHINERY & EQUIPMENT Rate of Fee Per Annum (a) Hand Tractors P500.00 (b) Light Tractors P750.00 (c) Heavy Tractors P1,000.00 (d) Bulldozer P1,000.00 (e) Forklift P750.00 (f) Heavy Graders P1,000.00 (g) Light Graders P750.00 (h) Mechanized Threshers P1,000.00 (i) Manual Threshers P750.00 (j) Cargo Truck P1,000.00 (k) Dump Truck P1,000.00 (l) Road Rollers P1,000.00 (m) Payloader P1,000.00 (n) Primemovers/Flatbeds P1,000.00 (o) Backhoe P1,000.00 (p) Rock Crusher P1,000.00 (q) Batching Plant P1,000.00 (r) Transit/Mixer Truck P1,000.00 (s) Crane P1,000.00 (t) Other agricultural machinery or heavy equipment not enumerated above P1,000.00 Section 3J.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 3J.03. Administrative Provisions. The Municipal Treasurer shall keep a registry of all heavy equipment and agricultural machinery which shall include the make and brand of the heavy equipment and agricultural machinery and name and address of the owner. Section 3J.04. Penal Provision. Any Violation of this Article shall be punished by a fine of not less than One Thousand Pesos (P1,000.00) nor more than Two Thousand Pesos (P2,000.00), or imprisonment of not less than one (1) month nor more than six (6) months or both at the discretion of the Court. Article K. Permit and Inspection Fee on Machineries and Engines Section 3K.01. Imposition of Fee. There shall be imposed an annual inspection fee on internal combustion engines generators and other machines in accordance with new schedule of fees and other charges of the National Building Code (P.D. 1096) Section 3K.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 the actual inspection by person authorized in writing by the Mayor. Thereafter, the fee shall be paid within twenty (20) days of January, or of every quarter as the case may be. Section 3K.03. Administrative Provision. 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 the inspection fee prescribed in this Article Article L. Permit fee for the Storage of Flammable and Combustible Materials Section 3L.01. Imposition of Fee. There shall be collected an annual permit fee for the storage of combustible materials at the rates as follows: KINDS OF FLAMMABLE AND COMBUSTIBLE MATERIALS Rate of Fee (a) Storage of gasoline, diesel, fuel, kerosene and similar products 1. 500 to 2,000 liters P500.00 2. 2,001 to 5,000 liters P600.00 3. 5,001 to 20,000 liters P700.00 4. 20,001 to 50,000 liters P800.00 5. Over 100,000 liters P1,000.00 (b) Storage of cinematographic film P500.00 (c) Storage of celluloid P500.00 (d) Storage of Calcium carbide 1. Less than 50 cases P500.00 2. 50 to 90 cases P600.00 3. 100 or more cases P800.00 (e) Storage of tar, resin and similar materials 1. Less than 1,000 kls P500.00 2. 1,000 to 2,500 kls P600.00 3. 2,500 to 5,000 kls P700.00 4. Over 5,000 kls P900.00 (f) Storage for coal deposits 1. Below 100 tons P500.00 2. 100 tons or above P700.00 (g) Storage for combustible, flammable or explosive substance not mentioned above P500.00 Section 3L.02. Time of Payment. The fees imposed in Article shall be paid to the Municipal Treasurer upon application for his permit with the Mayor to store the aforementioned substances. Section 3L.03. Administrative Provisions. (a) No person shall keep or store at his place of business any of the following flammable, combustible or explosive substances without securing a permit therefor. Gasoline or naphtha not exceeding the quantity of One Hundred (100) gallons, kept in and used by launches or motor vehicles shall be exempt from the Permit fee herein required. (b) The Mayor shall promulgate regulations for the proper storing of said substances and shall designate the proper official and shall supervise therefor. Article M. Permit Fee for Temporary Use of Roads, Streets, Sidewalk, Alleys, Patios, Plazas and Playgrounds Section 3M.01. Imposition of Fee. Any person that shall temporarily use and/or occupy a street, sidewalk, or alley or portion thereof in this municipality in connection with their construction works and other purposes, shall first secure a permit from the Mayor and pay a fee in the accordance with the latest schedule of fees of the National Building Code (P.D. 1096). For wake and other charitable, religious and educational purposes, use and/or occupancy are exempted from the payment of permit fee provided a corresponding permit is secured prior to such use and/or occupancy. Section 3M.02. Time of Payment. The fee shall be paid to the Municipal Treasurer upon application of the permit with the Municipal Mayor. Section 3M.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. The Municipal Engineer shall report to the Municipal Treasurer the area occupied for purposes of collecting the fee. Article N. Permit Fee for Excavation Section 3N.01. Imposition of Fee. There shall be collected from each applicant who shall make or cause to be made any excavation on public or private streets within this Municipality an excavation fee pursuant to the latest schedule of the National Building Code of the Philippines (P.D. 1096.) Section 3N.02. Time and Manner of Payment. The fee imposed herein shall be paid to the Municipal Treasurer by every person who shall make any excavation or cause any excavation to be made upon application for Mayor's Permit, but in all cases, prior to the excavation. A cash deposit in an amount equal to the cost of restoration of affected structure shall be deposited with the Municipal Treasurer at the same time the permit is paid. The cash deposit shall be forfeited in favor of the Municipal Government in case the restoration to its original form of the street excavated is not made within thirty (30) days after the purpose of the excavation is accomplished. Section 3N.04. Administrative Provisions. (a) Application for authority to undertake diggings and excavations for private individual, contractors, builders, and connections for public utility companies, shall be filed with the Municipal Engineer. No permit to excavate or building permit shall be issued to any person, corporation, or contractor unless said person, corporation, or contractor has first secured the appropriate location clearance/development permit from the Sangguniang Bayan. (b) The Municipal Engineer/Municipal Building Official shall supervise the digging and excavation and shall determine the necessary width of the streets to be dug or excavated. Said official shall likewise inform the Municipal Treasurer of any delay in the completion of the excavation work for purposes of collection of the additional fee. (c) In order to protect the public from any danger, appropriate signs must be placed in the area where work is being done. Article O. Permit Fee on Circus and Other Parades Section 30.01. Imposition of Fee. There shall be collected a Mayor's Permit Fee of Five hundred pesos (P500.00) per day on every circus and other parades using banners, floats or musical instruments carried on in this Municipality. Section 30.02. Time and Manner of Payment. The fee imposed herein shall be due and payable to the Municipal Treasurer upon application for a permit to the Municipal Mayor at least Five (5) days before the scheduled date of the circus or parade and on such activity shall be held. Section 30.03. Exemption. Civic and military parades as well as religious processions shall not be required to pay the permit fee imposed in this Article. Section 30.04. Administrative Provisions. (a) Any persons who shall hold a parade within this Municipality shall first obtain from the Municipal Mayor before undertaking the activity. For this purpose, a written application in a prescribed form shall indicate the name, address of the applicant, the description of the activity, the place or places where the same will be conducted and such other pertinent information as may be required. (b) The Chief of Police of the Philippine National Police shall promulgate the necessary rules and regulations to maintain an orderly and peaceful conduct of the activities mentioned in this Article. He shall also define the boundary within which such activities may be lawfully conducted. Article P. Permit Fee for the Conduct of Group Activities Section 3P.01. Imposition of Fee. Every person who shall conduct, or hold any program, or activity involving the grouping of people within the jurisdiction of this Municipality shall obtain a Mayor's permit therefor for every occasion of not more than twenty-four (24) hours and pay the Municipal Treasurer the corresponding fee in the following schedule: KINDS OF ACTIVITY Amount of Fee 1. Conference, meetings, rallies and demonstration in outdoor, in parks, plazas, roads/streets P1,000.00 2. Dances P1,000.00 3. Coronation and ball P1,000.00 4. Promotional sales P1,000.00 5. Other group activities P1,000.00 Section 3P.02. Time of Payment. The fee imposed in this article shall be paid to the Municipal Treasurer upon filing of application for permit with the Municipal Mayor. Section 3P.03. Exemption. Programs or activities conducted by educational, charitable, religious and governmental institutions free to the public shall be exempted from the payment of the fee herein imposed, provided, that the corresponding Mayor's Permit shall be secured accordingly. Programs or activities requiring admission fees for attendance shall be subject to the fees herein imposed even if they are conducted by exempt entities. Section 3P.04. Administrative Provision. A copy of every permit issued by the Municipal Mayor shall be furnished to the Chief of Police or Station Commander of the Philippine National Police (PNP) of the Municipality who shall assign police officers to the venue of the program or activity to help maintain peace and order. Article Q. Permit Fee on Film-Making Section 3Q.01. Imposition of Fee. There shall be collected the following permit fee from any person who shall go on location-filming within the territorial jurisdiction of this Municipality. KINDS OF ACTIVITY Rate of Fee per day of Filming a. Commercial movies P2,000.00 b. Commercial advertisements P2,000.00 c. Documentary film P1,000.00 d. Videotape coverage P1,000.00 In cases of extension of filming time, the additional amount required must be paid prior to extension to filming time. Section 3Q.02. Time of Payment. The fee imposed herein shall be paid to the Municipal Treasurer upon application for the Mayor's Permit five (5) days before location-filming is commenced. Article R. Permit Fee for Billboards, Signs, Signboards and Advertisement Section 3R.01. Imposition of Fees. There shall be collected a fee for the issuance of Mayor's Permit from every person that shall cause the posting of billboard, tarpaulins, signs, signboards and advertisement at rates as follows: (a) Billboards, tarpaulins, signs, signboards or advertisement per square foot or fraction thereof: Single-faced P150.00 Double-faced P300.00 (b) Billboards or signs for professionals, per square foot or fraction thereof P150.00 (c) Billboards, signs, signboards or advertisement for business or profession painted on any building or structures or otherwise separated or detached there from per square foot thereof P150.00 (d) Advertisement for business or profession by means of slides in movies payable by the advertisers P500.00 (e) Advertisements by means of vehicles, Balloons, kites, etc.: per day or fraction thereof P150.00 per week as fraction thereof P750.00 per month as fraction thereof P1,000.00 For use of Electric or neon lights in billboards under items (a) to (d) above, the amount of Fifty Pesos (P50.00) shall be imposed in addition to the above prescribed rates. (f) LED Billboard advertisement (per month) Contract Length of Appearance Duration Rate A 15 Seconds 30 days P3,150.00 B 15 days P1,575.00 C 7 days P735.00 D 10 Seconds 30 days P2,100.00 E 15 days P1,050.00 F 7 days P490.00 G 5 Seconds 30 days P1,050.00 H 15 days P525.00 I 7 days P245.00 It is understood that the advertisement would be displayed in the LED billboard located at Plaza Naning of the Municipality. The billboard whose operation runs from 6:00 am to 9:00 pm allots 60 appearances, i.e ., 4 times per hour, per days. (g) Signs, signboards, billboards, advertisements, including stick outs, streamers, lighted signs and other electronic media, posters, privilege panel, store signs, placards, price strips, buntings and the like, belonging to manufacturers or producers or professionals, but displayed at the place where a business or profession is conducted, or displayed on delivery or other service and public utility vehicles shall be exempt from such fees provided in paragraphs (a) and (b) above and other imposition that may be imposed by the Municipality. Section 3R.02. Time of Payment. The fee shall be paid to the Municipal Treasurer upon application of Permit. Article S. ENVIRONMENTAL MANAGEMENT PERMIT Section 3S.01 Definition. When used in this Article: (a) Environmental Inspection Fee (EIF) refers to the fees imposed for the regulation and monitoring of all kinds of business establishments to ensure compliance with environmental laws, rules and regulations. Section 3S.02 Imposition of Fee. There is an imposed environmental clearance fee in this Municipality in an amount prescribed below: (a) Amusement places such as KTV/videoke, gold course operator or other similar establishment P500.00 (b) Animal farm/piggery exceeding 25 heads (sow, fattener) P1,000.00 (c) Car wash, laundry services P500.00 (d) Fastfood chains/restaurants P1,000.00 (e) Fuel depot/fuel storage P1,000.00 (f) Funeral services P1,000.00 (g) Garbage contractors/terminal of garbage trucks P1,000.00 (h) Gasoline services & LPG filing stations P1,000.00 (i) High Rise building P2,500.00 (j) Hotel, motels, apartelles, inns P2,500.00 (k) Housing development projects such as residential subdivisions, parks (memorial parks) including condominiums P2,500.00 (l) Junkshops P500.00 (m) Laboratories P2,500.00 (n) Manufacturing industry P1,000.00 (o) Market/talipapa P2,500.00 (p) Medical clinics with lying in clinic P1,500.00 (q) Private hospitals P1,000.00 (r) Retailer of LPG P200.00 (s) Sanitary waste landfills and other waste treatment on disposal site of toxic wastes P2,500.00 (t) Sash factory P200.00 (u) Shopping centers/malls P2,500.00 (v) Substation; cell site P2,500.00 (w) Terminal/garage of transport/trucking service P500.00 (x) Warehouse P2,500.00 (y) Welding shop/auto repair with repainting shop, refrigerator with repainting shop, furniture shop P500.00 (z) Others P200.00 Section 3S.03 Time of Payment. The fee imposed herein shall be paid to the Municipal Treasurer: a. Before the issuance of Mayor's permit being applied for. b. Upon renewal of the same every year thereafter within the first twenty (20) days of January of the ensuing year. Section 3S.04 Administrative Provisions. (a) An Environmental Inspection Certificate from the Municipal Environment & Natural Resources Office (MENRO) will be issued upon site validation or inspection of the establishment/industry and a favorable recommendation thereof has been made by the MENRO or any of his authorized representative. (b) An application form duly filled-up by the proponent/applicant or his authorized representative shall be assessed by the MENRO for the purpose of imposing the environmental Inspection Fee. In case of authorized representatives, a written authorization shall accompany the application. (c) Assessment of fees based on Section 5C.02 of this Article shall be made by the MENRO. Thereafter, an Order of Payment will be issued. Payments shall be made to the Municipal Treasurer's Office. (d) The MENRO shall monitor once every quarter if the establishment/industry complies with the environmental laws, rules and regulations. CHAPTER IV. SERVICE FEES Article A. Secretary's Fees Section 4A.01. Imposition of Fees. There shall be collected the following fees from every person requesting for copies of official records and documents from the offices of this Municipality. Amount of Fee a. For every page or fraction thereof typewritten (not including the certificate and notation) P100.00 b. For each certificate of correctness (with seal of Office) written on the copy or attached thereto P100.00 c. For certifying the official act of the Municipal Judge or other judicial certificate with seal P100.00 d. For certified copies of any papers, records, decrees, judgment or entry of which any person is entitled to demand and receive a copy (in connection with judicial proceedings) for each page P100.00 e. Photocopy or any other copy produced by copying machine per page P2.00 Section 4A.02. Exemption. The fees 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, charges shall be in accordance with the above mentioned schedule. Section 4A.03. 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. Article B. Local Civil Registry Fees Section 4B.01. Imposition of Fees. There shall be collected for services rendered by the Municipal Civil Registrar of this Municipality the following fees: A. Burial Permit Fee 1) Burial Permit P100.00 2) Fee for Exhumation of Cadaver 100.00 3) Fee for Removal of Cadaver 100.00 4) Fee for Entrance of Cadaver from other city or municipality. 150.00 5) Fee for Transfer of cadaver to other city or municipality. 150.00 B. LCR Correction Fees: 1) R.A. 9048 - Change of Name 3,000.00 - Correction of Clerical Error 1,000.00 2) R.A. 10172 - Change of Gender 3,000.00 - Change of Date of Birth 3,000.00 C. Marriage Application Fee 1) Application for marriage 200.00 2) License fee 2.00 3) Solemnization fee 300.00 4) Family planning/Social Service fee 200.00 D. Certification fee: 1) Birth, Death, Marriage Certificate 100.00 2) Late Registration of Birth, Death & Marriage 200.00 3) Certified copies of any documents registered for first (1st) 5 copies. Other local documents for record purposes. 100.00 4) For annotation of Court Decree - Adoption 500.00 - Annulment of Marriage 500.00 - Recognition of Divorce Decree issued abroad 500.00 - Correction (year of Birth, correction of Date and place of marriage, COLB) 500.00 5) Registration of Legal Instrument - Legitimation 100.00 - AUSF (Affidavit to Use the Surname of the Father) 100.00 - Acknowledgement 100.00 6) Supplemental Report 200.00 7) Geographical/Statistical & Correction of Registry No. 200.00 8) Naturalization/Election of Citizenship 500.00 Section 4B.02. Exemptions. The fee imposed in this Article shall not be collected in the following cases: (a) Issuance of certified copies of documents for official use at the request of a competent court or other government agency, except those copies required by courts at the request of litigants, in which case the fee should be collected. (b) Issuance of birth certificates of children reaching school age when such certificates are required for admission to the primary grades in a public school. (c) Burial permit of a pauper, per recommendation of the Municipal Mayor. Section 4B.03. 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 records or documents. Section 4B.04. Administrative Provision. A marriage license shall not be issued unless a certification is issued by the Family Planning Coordinating Council that the applicants have undergone lectures on family planning. Article C. Treasurer's and Assessors Fee Section 4C.01. Imposition of Fee. There shall be collected for service rendered by the Municipal Treasurer and Assessor of the Municipality of Baliwag, the following fees: TREASURER'S FEES; (a) Certification of Tax payment P100.00 (b) Certification of payments of other than Tax payments P100.00 (c) Certification of copy of any document on File per page (double this fee if there are Two (2) pages in a sheet) P100.00 (d) Certified photo copy of any other copy produced by copying machine per page (double this fee if there are two (2) pages in a sheet) P50.00 ASSESSOR'S FEES: (a) Certification of Copy of Tax Declaration P100.00 (b) Certified photo copy of any other document produced by copying machine (double this fee if there are two pages in a sheet) P100.00 (c) Certification of no registered property P100.00 (d) Processing Fee P100.00 (e) Certification of No improvements P100.00 (f) Certification of Properties with Improvement P100.00 (g) Certification of Property Holdings P100.00 Article D. Police Clearance Fee Section 4D.01. Imposition Fee. There shall be paid for each police clearance certificate obtained from the Chief of Police of the Philippine National Police of this Municipality the following fees: PURPOSE OF CLEARANCE Amount of Fee 1. For employment, scholarship, study grant and other purposes not hereunder specified P100.00 2. For change of name P100.00 3. For application for Filipino Citizenship P100.00 4. For passport or Visa application P100.00 5. For firearms permit application P100.00 6. For PLEB clearance Section 4D.02. Time of Payment. The service fee provided under this Article shall be paid to the Municipal Treasurer upon application for police clearance certificate. Article E. Sanitary Inspection Fee Section 4E.01. Imposition of Fee. There shall be collected the following annual fees from every owner, operator or person responsible for the management of business, commercial or agricultural establishments, accessoria, building or house for rent, for the purpose of supervision and enforcement of existing rules and regulations and safety of the public in accordance with the following schedule: (a) For House, accessoria, factory building for rent P500.00 (b) For each business, industrial or agricultural establishment: 1. With an area of 25 sq. m. or more but less than 50 sq. m. P400.00 2. With an area of 50 sq. m. or more but less than 100 sq. m. P800.00 3. With an area of 100 sq. m. or more but not less than 200 sq. m. P1,000.00 4. With an area of 200 or more but not less than 500 sq. m. P1,500.00 5. With an area of 500 sq. m. or more but less than 1000 sq. m. P2,500.00 6. With an area of 1000 sq. m. or more P3,000.00 Section 4E.02. Time of Payment. The fees imposed in this Article shall be paid to the Municipal Treasurer upon filing of the certification for the Sanitary Inspection Certificate with the Municipal Health Officer and upon renewal of the same every year thereafter within the first twenty days (20) of January. Section 4E.03. Administrative Provisions. (a) The Municipal Health Officer or his duly authorized representatives shall conduct an annual inspection of all establishments and buildings, and accesorias and houses for rent, in order to determine their adequacy of ventilation, general sanitary conditions and propriety for habitation. (b) The Municipal Health Officer shall require evidence of payment of the fee imposed herein before he issues the Sanitary Inspection Certificate. Article F. Service Fees for Health Examination Section 4F.01. Imposition of Fee. There will be collected a fee of One Hundred Pesos (P100.00) from any person who is given a physical examination by the Municipal Health Officer or his duly authorized representative, as required by existing ordinances. A fee of One Hundred Pesos (P50.00) shall be collected for each additional copy of subsequent issuance of a copy of the initial medical certificate issued by the Municipal Health Officer. Section 4F.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 4F.03. Administrative Provisions. (a) Individuals engaged in an occupation or working in the following establishments are hereby required to undergo physical and medical examination before they can be employed and once every six months (6) thereafter. 1. Food establishments establishments where food or drinks are manufactured, processed, stored, sold or served. 2. Public swimming or bathing places. 3. Dance schools, dance halls and night clubs include dance instructors, hostess, cooks, bartenders, waitresses, etc. 4. Tonsorial and beauty establishments include employees of barber shops, beauty parlors, hairdressing and manicuring establishments, exercise gyms and figure slenderizing saloons, facial centers, aromatherapy establishments, etc. 5. Massage clinics and sauna bath establishments include masseurs, massage clinic/sauna bath attendants, etc. 6. Hotel, motels and apartments, lodging, boarding, or tenement houses, and condominiums. (b) Owners, managers or operators of the establishments shall see to it that their employees who are required to undergo physical and medical examinations have been issued the necessary medical certificates. (c) The Municipal Health Officer shall keep a record of physical and other health examinations conducted, and the copies of medical certificates issued indicating the name of the applicant, the date and the purpose for which the examination was made. Section 4F.04. Penalty. A fine of One Thousand Pesos (P1,000.00) shall be paid by the owner, manager or operators of the establishment for each employee found to be without the necessary medical certificates. Article G. Municipal Health Service Fees Section 5G.01. Imposition of Municipal Health Service Fees. The following schedule of fees is hereby imposed for services of facilities rendered by the Municipal Health Office: KINDS OF SERVICES AMOUNT OF FEE 1. Medical Fees: A) In Patient Normal Delivery (including medicine) P3,000.00 B) Out-Patient Service: P.E. Consultation and prescription (excluding laboratory and other specific examination) P200.00 D) Suturing of wound: Large wound (3 cm and larger, no. of sutures x P50.00) P50.00 per suture Circumcision P1,500.00 2. Dental Services Extraction per tooth (including anesthesia) P200.00 Temporary filling per tooth P150.00 Permanent filling per tooth P250.00 Topical Fluoride P400.00 Composite filling P300.00 Prophylaxis P250.00 3. X-Ray Examination Fees: Chest X-ray PA): AP P150.00 APL P250.00 Thoracic Cage: APL P150.00 Thoracic Lumbar (AP Lateral) APL P500.00z Lumbo Sacral (AP Lateral) Skull AP and Lateral P250.00 Skull Paranasil Sinuses (3 cs) P250.00 10 x 12 P400.00 Extremities, Long Bones, AP Lateral, AP Lateral APL 250.00 KUB P150.00 Plain Abdomen: APL P250.00 4. Laboratory Examination Fees: Blood Chemistry P80.00 Fasting Blood Sugar P80.00 Blood Urea Nitrogen P80.00 Cholesterol P80.00 Creatinine P80.00 Uric Acid P80.00 SGOT P80.00 SGPT P80.00 Complete Blood Count P80.00 Determination: WBC, Different Count P50.00 P50.00 RBC Count P50.00 Routine Stool Examination P30.00 Routine Analysis (Urinalysis) P30.00 Acid Fast Stain Smear (TB, Leprosy) P80.00 5. Additional on X-ray Examination Fees: Cervical Spine APL P250.00 Thoracic Spine APL P250.00 Shoulder AP P150.00 Humerus APL P250.00 Elbow Joint APL P250.00 Forearm APL P250.00 Pelvis AP P150.00 Femur APL P250.00 Knee Joint APL P250.00 Leg APL P250.00 Ankle Joint APL P250.00 Foot APL P250.00 6. Post Exposure Anti-Rabies Treatment Baliwag Residents First Dose FREE Second Dose P500.00 Third Dose FREE Fourth Dose P500.00 Non-Baliwag Residents First Dose P500.00 Second Dose P500.00 Third Dose P500.00 Fourth Dose P500.00 Physical Therapy Services Per Session P600.00 Section 5G.02. Time and Manner of Payment. The fees herein shall be paid to the Municipal Treasurers upon application of services. Section 5G.03. Exemptions. Residents who are certified by the assigned Municipal Officer as indigent and upon approval by the Municipal Mayor may be exempted from the payment of any or all fees in this schedule. An indigent is one who belongs to a family whose family income does not exceed P50,000.00 per year of the poverty line established by NEDA, whichever is higher. Article H. Garbage Collection Fees Section 4H.01. Imposition of Fee. There shall be collected the following annual fees from each business establishment in this Municipality or house for rent, for the purpose of supervision and enforcement of existing rules and regulations and safety of the public to cover the cost of preparing, adopting and implementing the Ecological Solid Waste Management Ordinance pursuant to R.A. 9003, Chapter V, Section 47. In accordance with the following schedule: a) RESIDENTIAL AREAS EXEMPT Residential Houses/Building SHALL BE EXEMPT FROM PAYMENT OF THE GARBAGE COLLECTION FEE. b) INDUSTRIAL & MANUFACTURING FIRM ANNUAL FEES 1. Big Industries [with more than P18 Million annual gross income] P30,000.00 2. Big Industries [with more than P5 Million annual gross income but less than P18 Million] P20,000.00 3. Big industries [with more than P1 Million annual gross income but less than P5 Million] P10,000.00 4. Medium Scale industries [with annual gross income of P500,000.00 or more but less than P1 Million] P5,000.00 5. Small scale industries [with annual gross income of less than P500,000.00] P3,600.00 c) COMMERCIAL ESTABLISHMENTS ANNUAL FEES 1. Fast Food Chain P10,000.00 2. Super Markets & Big Groceries P10,000.00 3. Hotels, Motels & Apartelles P5,000.00 4. Gasoline & Service Station P3,600.00 5. Lumberyard & Hardware P3,600.00 6. Appliance Dealer P3,600.00 7. Motor Vehicle Dealers P3,600.00 8. Small Groceries and Convenience Stores P3,600.00 9. Dry Goods Store P3,600.00 10. Carinderias & Eateries P3,600.00 11. Glassware Store P3,600.00 12. Bakery & Bakeshop Store P3,600.00 13. Shoe Store P3,600.00 14. LPG Store P3,600.00 15. Auto Supplies P3,600.00 16. General Merchandise P3,600.00 17. Motorcycle Parts & Accessories Retailer P3,600.00 18. Vegs. & Fruit Vendors P3,600.00 19. Fish, Meat & Chicken Vendors P3,600.00 20. Barber & Beauty Shops P3,600.00 21. Dress & Tailoring Shops P3,600.00 22. Flower Shops P3,600.00 23. Music & Record Shops P3,600.00 24. Copying Machine, wood frames & photography shop P3,600.00 25. Pet Shops P3,600.00 d) Houses and Apartment for Rent, per door P720.00 e) MEDICAL INSTITUTIONS: 1. Hospitals P10,000.00 2. Medical Clinics with patient Confinement facilities P3,600.00 3. Medical & Dental clinic with X-rays, ultrasounds CT scan P3,600.00 4. Drug Store P3,600.00 5. Optometrist Shops P3,600.00 6. Veterinary Clinics P3,600.00 f) FINANCIAL INSTITUTIONS: 1. Banks P3,600.00 2. Financial & Credit Loan P3,600.00 3. Pawnshops & Jewelry Shops P3,600.00 4. Insurance & Bonding companies P3,600.00 5. Cooperatives P3,600.00 g) EDUCATIONAL INSTITUTIONS 1. University & Colleges P6,000.00 2. High School & Vocational Schools (except public schools) P4,000.00 3. Elementary (except public schools) Nurseries & kinder School P3,600.00 4. Specialty Schools (music school etc.) P3,600.00 h) ENERGY, TRANSPORT & COMMUNICATION FIRM 1. Bus/Mini Bus companies with terminal P10,000.00 2. Electric Company P10,000.00 3. Telephone & Communications P3,600.00 4. Water Service Company P3,600.00 5. TV, Cable, Radio stations P3,600.00 i) ENTERTAINMENT FIRM 1. Cinemas P10,000.00 2. Cockpit Arenas P5,000.00 3. Swimming Resorts with entrance fees P5,000.00 4. Amusement Parks P5,000.00 5. Night Club, Videoke bar P3,600.00 6. Billiards & Pool Shops P3,600.00 7. Video Game Shops P3,600.00 8. Bowling Alleys P3,600.00 9. BINGO Game P3,600.00 j) OFFICES 1. Accounting, lawyer, real estate Advertising office, insurance Agencies, etc. P1,800.00 k) AGRICULTURAL 1. Piggery, poultry and cattle farms P3,600.00 2. Nursery orchids & flower growers P3,600.00 3. Poultry, agricultural farms store P3,600.00 l) REPAIR SHOPS 1. Motor Vehicles repair shops P3,600.00 2. Battery and electric shops P3,600.00 3. Appliance repair shop P3,600.00 m) WHOLESALER AND DEALER 1. Chicken dealer w/chicken Dressing house P10,000.00 2. Coconut & Buko dealer w/wholesale P3,600.00 3. Beer & Soft drink P3,600.00 4. Meat Dealer P3,600.00 5. Fruit & Vegetables Dealers P3,600.00 6. Multi-Level (Networking Marketing Dealer) P3,600.00 n) OTHERS 1. Machine Shops P3,600.00 2. Brake & Clutch Bonding Shop P3,600.00 3. Vulcanizing & Junk Shops P3,600.00 4. Iron & Metal Craft P3,600.00 5. Sash & Wood Craft P3,600.00 6. Coffin & Casket Maker P3,600.00 7. Memorial Parks P3,600.00 8. Funeral Parlor P3,600.00 9. Furniture Stores P3,600.00 10. Public & Private Stall Holders P3,600.00 11. Warehouse of any kind P3,600.00 12. Cold Storage (Retailer) P3,600.00 13. Paint, advertising & art shop P3,600.00 14. Auto Parts and Accessories Retailer P3,600.00 15. Chemical Retailer P3,600.00 16. Computer, Cellphone, Gadgets & Accessories P3,600.00 17. Construction Services P3,600.00 18. Cosmetic Laboratory P3,600.00 19. Courier and Cargo Forwarder P3,600.00 20. Cycle Parts Retailer P3,600.00 21. Driving School P3,600.00 22. E-Games P3,600.00 23. Networking P3,600.00 24. Security Agency P3,600.00 25. Travel & Tours P3,600.00 26. Small Sari-Sari Store (Barangay) P1,800.00 27. Food Stands, barbeque stands and vegetable stands and other items P500.00 Section 4H.02. Time of Payment. The fees prescribed in this Article shall be paid to the Municipal Treasurer within the first twenty (20) days of January of each year or the authorized representative who shall collect the said fee from the establishment. Section 4H.03. Administrative Provisions. (a) For purposes of the imposition, the area of garbage collection shall only be the business area of the town proper and Public Market. (b) The owner or operator of the aforementioned business establishments shall provide for his premises the required garbage can or receptacle, which shall be placed in front of his establishment before the time of garbage collection. (c) The Sanitary Inspector (for the Municipal Health Officer) shall inspect once every month of the said business establishment to find out whether garbage is properly disposed of within the premises. (d) This Article shall not apply to business operators or establishments which provides their own system of garbage disposal. Section 4H.04. Penal Provision. Habitual Violators who willfully violate any provisions of this ordinance shall upon conviction be punished with a fine of not less than P1,500.00 pesos but not more than P2,500.00 or by imprisonment of not less than fifteen (15) days but not more than one (1) month or both at the discretion of the Court. Article I. Solid Waste Management Fee Section 4I.01 Definitions. (a) Solid Waste shall refer to all discarded household, commercial waste, non-hazardous institutional and industrial waste, street sweepings, agricultural waste and other non-hazardous/non-toxic solid waste. (b ) Industrial Waste means any liquid, gaseous or solid matter, or other waste substance or a combination thereof resulting from any process of industry, manufacturing trade or business from the development processing or recovery of any natural resources. (c ) Other Waste means garbage, refuse, wood residue, sand lime, cinder, ashes, offal, night oil tar, dye stuffs, acids, chemicals, and other substances not sewage or industrial waste which may cause or tend to cause pollution or contribute to the pollution of the waters and/or atmospheric air of the place pursuant to RA No. 3931 (An Act Creating the National Water and Air Pollution Control Commission). (d) Solid Waste Management (SWM) refers to the practices associated with the control of generation, storage, collection, transfer and transport, processing and disposal of solid waste in a manner that is in accord with the best principles of public health, economics, engineering, conservation, aesthetic and other environmental consideration that is also responsive to public needs. (e) Solid Waste Management Fees (SWMF) refers to the fees imposed by the local government unit concerned in an amount sufficient to pay the costs of preparing, adopting, and implementing a solid waste management plan pursuant to RA No. 9003 (Ecological Solid Waste Management Act of 2000). Section 41.02. Imposition of Fee. There shall be collected a Solid Waste Management Fee (SWMF) of Two Thousand Five Hundred Pesos (P2,500.00) per truck load of 3 tons of solid waste from every owner or operator of commercial, industrial or other types of business establishments which shall be paid to the Municipal Treasurer with an order of payment issued by MENRO. An initial amount of Ten thousand pesos (P10,000.00) plus 10% of the cost tipping fee will be collected from the business establishment in equivalent of 12 tons of their solid waste upon the application of business permits a proof of their waste tonnage attach a truck scale result. Section 41.03. Time of Payment. Unless otherwise provided, the fees herein imposed shall be paid to the Municipal Treasurer before any transaction/activity relative to the aforequoted subject matter can be lawfully pursued in the municipality. Administrative Provisions (a) An application for duly filled-up by the proponent/applicant of his duly authorized representative shall be assessed by the MENRO for the purpose of imposing the Solid Waste Management Fee. In case of authorized representatives, a written authorization shall accompany the application. (b) Assessment of fees shall be made by the MENRO based on the accomplished form submitted by the applicant/proponent. After which, the volume of solid waste shall be determined by MENRO based on the Waste Characterization Process (WCP) done prior to the application. Thereafter, an Order of Payment will be issued. Payments shall be made to the Municipal Treasurer's Office. (c) The MENRO shall monitor once a month the said business establishment to monitor if the volume of the solid waste generated tallies with the one declared during application. (d) Additional guidelines shall be formulated by MENRO for proper implementation of this Article. Article J. Environmental Polluter's Hazard Fee Section 4J.01. Environmental Polluter's Hazard Fee (EPHF) refers to the fees imposed in order to control or abate pollution caused by identified pollution sources at levels within the pollution control standards established by (R.A. 8749 Philippine Clean Air Act); (R.A. No. 3931 An Act Creating the National Water and Air Pollution Control Commission); (R.A. 9003 Ecological Solid Waste Management Act of 2000); (R.A. 9275 Philippine Clean Water Act of 2004); (R.A. 6969 Hazardous Waste) (R.A. 6969 Toxic Substance, Hazardous and Nuclear Waste Control Act of 1990). Section 4J.02. Imposition of Fee. The municipality shall impose an Annual Environmental Polluter's Hazard Fee (EPHF) for all environmentally critical projects enumerated hereunder: (Note: Projects need ECC and permit to operate based on DENR guidelines) (a) Heavy Industries P5,000.00 per annum (b) Petrochemical/Oil Depot P5,000.00 per annum (c) Major Infrastructure Projects P5,000.00 per annum (d) Real Estate Projects P5,000.00 per annum (e) Industrial Estate Projects P5,000.00 per annum (f) Large Commercial Buildings P5,000.00 per annum (g) All Waste Disposal Facilities 10% of the cost of tipping fee Section 4J.03. Administrative Provision: a. For items (a) to (f) of the fee imposed herein shall be paid to the Municipal Treasurer. 1. Before the issuance of Mayor's Permit being applied for. 2. Upon renewal of the same year thereafter within the first twenty (20) days of January of the ensuing year. b. For item (g) of the payment of fee imposed herein shall be paid on or before the 20th of the following month. For purpose of computing the EPHF, the company will submit a Summary Report to the Municipal Environment and Natural Resources Office (MENRO) of all wastes delivered to the Waste Disposal Facility (WDF) before the 10th of the following month. The MENRO shall issue the order of payment to the waste disposal facility, to be submitted to the Municipal Treasurer upon payment. c. Utilization of the Environmental Polluter's Hazard Fee (EPHF). Not less than 20% of the fees collected under Section 279 shall be set aside as a trust fund to support projects/programs/activities aimed to control or abate pollution such as, but not limited to, pollution control/abatement preparedness programs including training, purchasing equipment, supplies and medicines, for post-disaster activities caused by pollution, and for the payment of damages as provided by law. The Solid Waste Management Board (SWMB) shall monitor and evaluate the use and disbursement of the fund based in accordance with the existing auditing and accounting guidelines on public funds, local government code and other applicable laws. d. The unexpected amount of the EPHF shall remain to the special fund within the next five (5) years. Any such amount not fully utilized after five (5) years shall revert back to the general fund. Article K. Other Environmental Related Fees Section 4K.01. Imposition of Tree Cutting Clearance Fee. There is hereby imposed a tree cutting clearance fee of P300.00 per tree for every tree cutting permit application pursuant to DENR Rules and Regulations. Section 4K.02. Time of Payment. The fee imposed herein shall be paid to the Municipal Treasurer prior to the issuance of the Tree Cutting Clearance. Section 4K.03. Administrative Provision. Additional guidelines shall be formulated by the MENRO for the proper implementation of this Article. Chapter V. MUNICIPAL CHARGES Article A. Charges of Rental of Municipal Owned Properties Section 5A.01. Imposition of Fees. There shall be collected fees for use of the Municipal owned properties in accordance with the following schedules. Amount a. Gymnasium P3,500.00/hour with aircon P1,000.00/hour without aircon b. Social Hall P1,000.00 for the first 3 hours and additional P200.00 per succeeding hour Section 5A.02. Time of Payment. The fee imposed herein shall be paid to the Municipal Treasurer or his duly authorized representative the use or occupancy of the property. Article B. Charges for Parking Section 5B.01. Imposition of Fee. There shall be collected fees for the use of Municipal owned parking area or designated streets for pay parking in accordance with the following schedule: PARKING RATES NATURE FIRST HOUR SUCCEEDING HOUR OVERNIGHT From 9pm to 7am Vehicle Type: Tricycle P10.00 P5.00 P50.00 Private Cars and Service Vehicles P20.00 P10.00 P100.00 Passenger Jeepneys P20.00 P10.00 P100.00 Cargo Trucks/Delivery Vans P50.00 P15.00 P150.00 Passenger Bus should park in the Terminal NOT APPLICABLE NOT APPLICABLE NOT APPLICABLE Section 5B.02. Time of Payment. The fees herein imposed shall be paid to the Municipal Treasurer or to his duly delegated representative upon parking thereat. Section 5B.03. Administrative Provision. 1. No motor vehicle shall be allowed to park in any other place of the municipality except in the parking space designated for the purpose. 2. The Chief of Police of the Philippine National Police shall assign at least one policeman to maintain security and orderliness in the parking space. Article C. Rental of Municipal Cemetery Lots Section 5C.01. Imposition of Fees. There shall be collected the following rental fees for a lease of five (5) years: Annual Fee: 1) For each burial lot consisting of 1x2 sq.m. or fraction thereof P1,500.00 2) For niches of the apartment type surrounding the cemetery belonging to the Municipality P1,000.00 Section 5C.02. Time of Payment. The fee shall be paid to the Municipal Treasurer upon application for a burial permit prior to the construction thereon of any structure whether permanent or temporary, or to the interment of the deceased. Thereafter, the fee shall be paid within twenty (20) days before the expiration of the lease period. The fee shall not be collected in a pauper's burial, upon recommendation of the Municipal Mayor. Section 5C.03. Administrative Provisions. (a) As used in this Article, Municipal Cemetery shall refer to the lot owned by this Municipality located at Barangay Sto. Cristo, Baliwag, Bulacan. (b) A standard cemetery lot shall be three (3) meters long and one (1) meter wide or three (3) square meters. (c) Except in cases allowed under existing laws and regulations, no person may be buried or interred, permanently or temporarily, other than in properly designated cemeteries or burial grounds. (d) In addition to the burial permit, a certificate of death issued by the attending physician or Municipal Health Officer; or, if no medical officer is available, by the Municipal Mayor, Municipal Administrator, or any member of the Sangguniang Bayan shall be required. (e) Any construction of whatever 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 recommendation of the Municipal Health Officer. (f) In case a lessee intends to renew the lease after its termination, he must inform the Municipal Treasurer within thirty (30) days before the expiry date of the lease, and shall pay the corresponding fees therefor. (g) It shall be the duty of the Municipal Treasurer to prepare and submit to the Municipal Mayor a list of the leases that are to expire five (5) days prior to the expiration date. The Municipal Treasurer shall send a reminder to the lessee of the expiration of his lease, two (2) weeks prior to the expiration date of the lease. (h) The Municipal Treasurer shall keep a register in account of the cemetery, together with such additional information as may be required by the Sangguniang Bayan . CHAPTER VI. COMMUNITY TAX Section 6.01. Imposition of Tax. There shall be imposed a community tax on persons, natural or juridical, residing in the Municipality. Section 6.02. Individuals liable to Community Tax. Every inhabitant of the Philippines who is a resident of this Municipality, eighteen (18) years of age or over who has been regularly employed on a wage or salary basis for at least thirty (30) consecutive working days during any calendar year, or who is engaged in business or corporation, or who owns real property with an aggregate assessed value of One Thousand (P1,000.00) Pesos or more, or who is required by law to file an income tax return shall pay an annual community tax of Five (P5.00) Pesos and an annual additional tax of One Peso (P1.00) for every One Thousand Pesos (P1,000.00) of income regardless of whether from business, 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 earnings derived by them. Section 6.03. Juridical Persons Liable to Community Tax. Every corporation no matter how created or organized, whether domestic or resident-foreign, engaged in or doing business in the Philippines whose principal office is located in this Municipality shall pay an annual Community Tax of Five Hundred Pesos (P500.00) and an additional tax, which in no case, shall exceed Ten Thousand Pesos (P10,000.00) in accordance with the following schedule: (a) For every Five Thousand (P5,000.00) Pesos worth of real property in the Philippines owned by it during the preceding year based on the valuation used in the payment of real property tax under existing laws, found in the assessment rolls of this Municipality where the real property is situated Two (P2.00) Pesos; and (b) For every Five Thousand (P5,000.00) Pesos of gross receipts or earnings derived by it from its business in the Philippines during the preceding year Two (P2.00) Pesos. The dividends received by a corporation from another corporation shall, for the purpose of the additional tax, be considered as part of the gross receipts or earnings of said corporation. Section 6.04. Exemption . The following are exempted from the Community Tax: (a) Diplomatic and consular representatives; and (b) Transient visitors when their stay in the Philippines does not exceed three (3) months. Section 6.05. Place of Payment. The Community Tax shall be paid in the Office of the Municipal Treasurer or to the deputized Barangay Treasurer. Section 6.06. Time of Payment; Penalties for Delinquency: (a) The Community Tax shall accrue to the first (1st) day of January each year which shall be paid not later than the date of February of each year. (b) If a person reaches the age of eighteen (18) years or otherwise loses the benefit of exemption on or before the last day of June, he shall be liable for the payment of community tax on the day he reached such age or upon the day the exemption ends. If a person reaches the age of eighteen (18) years or loses the benefit of exemption on or before the last day of March he shall have twenty (20) days within which to pay the community tax without being delinquent. (c) Persons who come to reside in the Philippines or reach the age of eighteen (18) years on or after the first (1st) day of July of any year, or who cease to belong to an exempt class on or after the same date, shall not be subject to community tax for that year. (d) Corporations established and organized on or before the last day of June shall be liable for the payment of community tax for that year. Corporations established or organized on or before the last day of March shall have twenty (20) days within which to pay the community tax without becoming delinquent. Corporations established and organized on or after the first day of July shall not be subject to community tax for that year. (e) 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 6.07. Community Tax Certificate. A Community Tax Certificate shall be issued to every person or corporation upon payment of the Community Tax. A Community Tax Certificate may also be issued to any person or corporation not subject to the Community Tax upon payment of One Peso (P1.00). Section 6.08. Presentation of Community Tax Certificate on Certain Occasions. (a) When an individual subject to community tax acknowledges any document before a notary public, takes oath of office upon election or appointment to any position in the government service, receives any license, certificate, or permit from any public authority; pays any tax or fee; receives any money from any public fund; transacts other official business, or receives any salary or wage from any person or corporation, it shall be the duty of any person, officer, or corporation with whom such transaction is made or business done or from whom any salary or wage is received to require such individual to exhibit the community tax certificate. The presentation of community tax shall not be required in connection with the registration of a voter. (b) When through its authorized officers, any corporation subject to community tax receives any license, certificate, or permit from any public authority, pay any tax or fee, receives money from public funds, or transacts other official business, it shall be the duty of the public official with whom such transaction is made or business done, to require such corporation to exhibit the community tax certificate. (c) The community tax certificate required in the two preceding paragraphs shall be the one issued for the current year, except for the period of January until the fifteenth (15th) of April each year, in which case, the certificate issued for the preceding year shall suffice. Section 6.09. Collection and Allocation of Proceeds of the Community Tax. (a) The Municipal Treasurer shall deputize the Barangay Treasurer, subject to existing laws and regulations, to collect the Community Tax payable by individual taxpayers in their respective jurisdiction; provided, however, that said Barangay Treasurer shall be bonded in accordance with existing laws; (b) One Hundred Percent (100%) of the proceeds of the Community Tax actually and directly collected by the Municipal Treasurer shall accrue entirely to the general fund of the Municipality. The proceeds of the Community Tax collected through the Barangay Treasurer shall be apportioned as follows: (1) Fifty percent (50%) shall accrue to the general fund of the Municipality; and (2) Fifty percent (50%) shall accrue to the barangay where the tax is collected. CHAPTER VII. GENERAL ADMINISTRATIVE PROVISIONS Article A. Collection and Accounting of Municipal Taxes and Other Impositions Section 7A.01. Tax Period. Unless otherwise provided in this Ordinance, the tax period for all local taxes, fees, and charges imposed under this Ordinance shall be the calendar year. Section 7A.02. Accrual of Tax. Unless otherwise provided in this Ordinance, all taxes and charges imposed herein shall accrue on the first (1st) day of January of each year. However, new taxes, fees or charges, or changes in the rate of existing taxes, fees, or charges, shall accrue on the first (1st) day of the quarter next following the effectivity of the Ordinance imposing such new levies or taxes. Section 7A.03. Time of Payment. Unless specifically provided herein, all taxes, fees, and charges imposed in this Ordinance shall be paid within the first twenty (20) days of January or each subsequent quarter as the case may be. Section 7A.04. Surcharge for Late Payment. Failure to pay the tax described in this Article within the time required shall subject the taxpayer to a surcharge of twenty-five percent (25%) of the original amount of tax due, such surcharge to be paid at the same time and in the same manner as the tax due. Section 7A.05. Interest on Unpaid Tax. In addition to the surcharge imposed herein, where the amount of any other revenue due to the Municipality except voluntary contributions or donations, is not paid on the date fixed in the ordinance, or in the contract, expressed or implied, or upon the occurrence of the event which has given rise to its collection, there shall be collected as part of that amount an interest at the rate not to exceed two percent (2%) per month from the date it is due until it is paid, but in no case shall the total interest on the unpaid amount or a portion thereof exceed thirty-six (36) months. Where an extension of time for the payment of the tax has been granted and the amount is not paid in full prior to the expiration of the extension, the interest above-mentioned shall be collected on the unpaid amount from the date it becomes originally due until fully paid. Section 7A.06. Collection. Unless otherwise specified, all taxes, fees and charges due to this Municipality shall be collected by the Municipal Treasurer or his duly authorized representatives. Unless otherwise specifically provided in this Ordinance or under existing laws and ordinances, the Municipal Treasurer is hereby authorized, subject to the approval of the Municipal Mayor, to promulgate rules and regulations for the proper and efficient administration and collection of taxes, fees and charges herein levied and imposed. Section 7A.07. Issuance of Receipts. It shall be the duty of the Municipal Treasurer or his authorized representative to issue the required official receipt to the person paying the tax, fee or charge wherein the date, amount, name of the person paying and the account for which it is paid, are shown. The Ordinance Number and the specific section thereof upon which collections are based shall invariably be indicated on the face of all official receipts acknowledging payment of taxes, fees, or charges. Section 7A.08. Record of Persons Paying Revenue. It shall be the duty of the Municipal Treasurer to keep a record, alphabetically arranged and open to public inspection during office hours, of the names of all persons paying Municipal taxes, fees and charges. He shall, as far as practicable, establish and keep current the appropriate tax roll for each kind of tax, fee or charge provided in this Ordinance. Section 7A.09. Accounting of Collections. Unless otherwise provided in this Ordinance and other existing laws and ordinances, all monies collected by virtue of this Ordinance shall be accounted for in accordance with the provisions of existing laws, rules and regulations and credited to the General Fund of the Municipality. Section 7A. 10. Examination of Books of Accounts. The Municipal Treasurer shall, by himself or through any of his deputies duly authorized in writing, examine the books of accounts and other pertinent records of the business establishments doing business within the Municipality, and subject to Municipal taxes, to ascertain, assess and collect the true and correct amount of the tax due from the taxpayer concerned. Such examination shall be made during regular business hours once every year for every tax period, which shall be the year immediately preceding the examination. Any examination conducted pursuant to the provisions of this Section shall be certified to by the examining official and such certificate shall be made of record in the books of accounts of the taxpayer concerned. In case the examination herein authorized is to be made by a duly authorized deputy of the Municipal Treasurer, there shall be written authority issued to the former which shall specifically state the name, address and business of the taxpayer whose books of accounts and pertinent records are to be examined, the date and place of such examination, and the procedure to be followed in conducting the same. For this purpose, the records of the Revenue District Office of the Bureau of Internal Revenue shall be made available to the Municipal Treasurer, his deputy or duly authorized representative. The forms and the guidelines to be observed for the proper and effective implementation of this Section shall be those prescribed by the Department of Finance. Section 7A.11. Accrual to the General Fund of Fines, Costs, and Forfeitures. Unless otherwise provided by law or ordinance, fines, costs, forfeitures, and other pecuniary liabilities imposed by the court for violation of any Municipal ordinance shall accrue to the General Fund of the Municipality. Article B. Civil Remedies for Collection of Revenues Section 7B.01. Local Government's Lien. Local taxes, fees, charges and other revenues herein provide constitute a lien, superior to all liens, charges or encumbrances in favor of any person, enforceable by appropriate administrative or judicial action, not only upon any property or rights therein which may be subject to lien but upon also property used in business, occupation, practice of profession or calling, or exercise of privilege with respect to which the lien is imposed. The lien may only be extinguished upon full payment of the delinquent local taxes, fees, and charges including related surcharges and interest. Section 7B.02. Civil Remedies. The civil remedies for the collection of local business taxes, fees, or charges, and related surcharges and interest resulting from delinquency shall be: (a) By administrative action through distraint of goods, chattels or effects, and other personal property of whatever character, including stocks and other securities, debts, credits, bank accounts, and interest in and rights to personal property, and to levy upon real property and interest in or rights to real property; and (b) By judicial action either of these remedies or all may be pursued concurrently or simultaneously at the discretion of the Municipal Treasurer. Section 7B.03. Distraint of Personal Property. The remedy by distraint shall proceed as follows: (a) Seizure. Upon failure of the person owing any local tax, fee or charge to pay the same at the time required, the Municipal Treasurer or his deputy may, upon written notice, seize or confiscate any personal property belonging to the person or any personal property subject to the lien, in sufficient quantity to satisfy the tax, fee or charge in question, together with any increment thereto incident to delinquency and the expenses of seizure. In such case, the Municipal Treasurer or his deputy shall issue a duly authenticated certificate based upon the records of this office showing the fact of delinquency and the amount of the tax, fee or charge and penalty due. Such certificate shall serve as sufficient warrant for the distraint of personal property aforementioned, subject to the taxpayer's right to claim exemption under the provisions of existing laws. Distrained personal property shall be sold at public auction in the manner herein provided for. (b) Accounting of Distrained Goods. The officer executing the distraint shall make or cause to be made an account of the goods, chattels or effects distrained, a copy of which signed by himself shall be left either with the owner or person from whose possession the goods, chattels, or effects are taken, or at the dwelling or place of business of that person and with someone of suitable age and discretion, to which list shall be added a statement of the sum demanded and a note of the time and place of sale. (c) Publication. The officer shall forthwith cause a notification to be exhibited in not less than three (3) conspicuous places in the territory of the local government units where the distraint is made; specifying the time and place of sale, and the articles distrained. The time of sale shall not be less than twenty (20) days after notice to the owner or possessor of the property as above specified and the publication or posting of the notice. One place for the posting of the notice shall be at the Office of the Municipal Mayor. (d) Release of Distrained Property upon Payment Prior to Sale. If not any time prior to the consummation of the sale, all proper charges are paid to the officer conducting the same, the goods or effects distrained shall be restored to the owner. (e) Procedure of Sale. At the time and place fixed in the notice, the officer conducting the sale shall sell the goods or effects so distrained at public auction to the highest bidder for cash. Within five (5) days after the same, the Municipal Treasurer, shall make a report of the proceedings in writing to the Municipal Mayor. Should the property distrained be not disposed of within one hundred and twenty (120) days from the date of distraint, the same shall be considered as sold to the local government unit concerned for the amount of the assessment made thereon by the Committee on Appraisal and to the extent of the same amount, the tax delinquencies shall be canceled. Said Committee on Appraisal shall be composed of the Municipal Treasurer as Chairman, with a representative of the Commission on Audit and the Municipal Assessor as Members. (f) Disposition of Proceeds. The proceeds of the sale shall be applied to satisfy the tax including the surcharges, interest, and other penalties incident to delinquency, and the expenses of the distraint and sale. The balance over and above what is required to pay the entire claim shall be returned to the owner of the property sold. The expenses chargeable upon the seizure and sale shall embrace only the actual expenses of seizure and preservation of the property pending the sale, and no charge shall be imposed for the services of the local officer or his representative. Where the proceeds of the sale are insufficient to satisfy the claim, other property may, in like manner, be distrained until the full amount due, including all expenses, is collected. (g) Levy on Real Property. After the expiration of the time required to pay the delinquency tax, fee or charge, real property may be levied on before, simultaneously or after the distraint of personal property belonging to the delinquent taxpayer. To this end, the Municipal Treasurer, shall prepare a duly authenticated certificate showing the name of the taxpayer and the amount of the tax, fee or charge, and penalty due from him. Said certificate shall operate with the force of a legal execution throughout the Philippines. Levy shall be effected by writing upon said certificate of description of the property upon which levy is made. At the same time, written notice of the levy shall be mailed to or served upon the Assessor and Register of Deeds of the Municipality who shall annotate the levy on the tax declaration and certificate of title of the property, respectively, and the delinquent taxpayer or, if he be absent from the Municipality, to his agent or the manager of the business in respect to which the liability arose, or if there be none, to the occupant of the property in question. In case the levy on real property is not issued before or simultaneously with the warrant of distraint on personal property, and the personal property of the taxpayer is not sufficient to satisfy his delinquency, the Municipal Treasurer, shall within thirty (30) days after execution of the distraint, proceed with the levy on the taxpayer's real property. A report on any levy shall, within ten (10) days after receipt of the warrant, be submitted by the levying officer to the Sangguniang Bayan. (h) Penalty for Failure to Issue and Execute Warrant. Without prejudice to criminal prosecution under the Revised Penal Code and other applicable laws, the Municipal Treasurer, if he fails to issue or execute the warrant of distraint or levy after the expiration of the time prescribed, or if he is found guilty of abusing the exercise thereof by competent authority, shall be automatically be dismissed from the service after due notice and hearing. (i) Advertisement and Sale. Within thirty (30) days after levy, the Municipal Treasurer shall proceed to publicly advertise for sale or auction the property or a usable portion thereof as may be necessary to satisfy the claim and cost of sale; and such advertisement shall cover a period of at least thirty (30) days. It shall be effected by posting a notice at the main entrance of the Municipal hall, and in a public and conspicuous place in the barangay where the real property is located, and by publication once a week for three (3) weeks in a newspaper of general circulation in the Municipality. The advertisement shall contain the amount of taxes, fees or charges, and penalties due thereon, and the time and place of sale, the name of taxpayer against whom the taxes, fees or charges are levies, and a short description of the property to be sold. At any time before the date fixed for the sale, the taxpayer may stay the proceedings by paying the taxes, fees, charges, penalties and interests. If he fails to do so, the sale shall proceed and shall be held either at the main entrance of the Municipal Hall or on the property to be sold, or at any other place as determined by the Municipal Treasurer, conducting the sale and specified in the notice of sale. Within thirty (30) days after the sale, the Municipal Treasurer or his deputy shall make a report of the sale to the Sangguniang Bayan, and which shall form part of his records. After consultation with the Sangguniang Bayan , and which shall form part of his records. After consultation with the Sanggunian, the Municipal Treasurer shall make and deliver to the purchaser a certificate of sale, showing proceedings of the sale, describing the property sold, stating the name of the purchaser and setting out the exact amount of all taxes, fees, charges and related surcharges, interests, or penalties: Provided, however, that any excess in the proceeds of the sale over the claim and cost of sales shall be turned over to the owner of the property. The Municipal Treasurer may, by a duly approved ordinance, advance an amount sufficient to defray the costs of collection by means of the remedies provided for in this Ordinance, including the preservation or transportation in case of personal property, and the advertisement and subsequent sale, in cases of personal and real property including improvements thereon. (j) Redemption of Property Sold. Within one (1) year from the date of sale, the delinquent taxpayer or his representative shall have the right to redeem the property upon payment to the Municipal Treasurer of the total amount of taxes, fees or charges, and related surcharges, interests or penalties from the date of delinquency to the date of sale, plus interest of not more than two percent (2%) per month on the purchase price from the date of purchase to the date of redemption. Such payment shall invalidate the certificate of sale issued to the purchaser and the owner shall be entitled to a certificate of redemption from the Municipal Treasurer or his representative. The Municipal Treasurer or his deputy upon surrender by the purchaser of the certificate of sale previously issued to him, shall forthwith return to the latter the entire purchase price paid by him plus the interest of not more than two percent (2%) per month herein provided for, the portion of the cost of sale and other legitimate expenses incurred by him, and said property thereafter shall be free from the lien of such taxes, fees or charges and other related surcharges, interests, and penalties. The owner, shall not, however, be deprived of the possession of said property and shall be entitled to the rentals and other income thereof until the expiration of the time allowed for its redemption. (k) Final Deed of Purchaser. In case the taxpayer fails to redeem the property as provided herein, the Municipal Treasurer shall execute a deed conveying to the purchaser so much of the property as has been sold, free from liens of any taxes, fees, charges, related surcharges, interests and penalties. The deed shall sufficiently recite all the proceedings upon which the validity of the sale depends. (l) Purchase of Property by the Municipal for Want of Bidder. In case there is no bidder for the real property advertised for sale as provided herein or if the highest bid is for an amount insufficient to pay the taxes, fees, or charges, related surcharges, interests, penalties and cost, the Municipal Treasurer shall purchase the property on behalf of the Municipality to satisfy the claim and within two (2) days thereafter shall make a report to his proceedings which shall be reflected upon the records of his office. It shall be the duty of the Registrar of Deeds concerned upon registration with his office of any such declaration of forfeiture to transfer the title of the forfeited property to this Municipality without the necessity of an order from a competent court. Within one (1) year from the date of such forfeiture the taxpayer or any of his representative, may redeem the property by paying to the Municipal Treasurer the full amount of the taxes, fees, charges and related surcharges, interests or penalties, and the costs of sale. If the property is not redeemed as provided herein, the ownership thereof shall be fully vested on the Municipality. (m) Resale of Real Estate Take for Taxes, Fees or Charges. The Sangguniang Bayan may, by a duly approved ordinance, and upon notice of not less than twenty (20) days, sell and dispose of the real property acquired the preceding paragraph at public auction. The proceeds of the sale shall accrue to the general fund of this Municipality. (n) Collection of Delinquent Taxes, Fees, Charges or Other Revenues through Judicial Action. The Municipality may enforce the collection of delinquent taxes, fees, charges or other revenues by civil action in any court of competent jurisdiction. The civil action shall be filed by the Municipal Treasurer within the period prescribed in Section 194 of the Republic Act No. 7160, as implemented under Article 284 of the Implementing Rules and Regulations (IRR). (o) Further Distraint or Levy. The remedies by distraint and levy may be repeated if necessary until the full amount due, including all expenses is collected. (p) Personal Property Exempt from Distraint of Levy. The following property shall be exempt from distraint and the levy, attachment or execution thereof for delinquency in the payment of any local tax, fee or charge, including the related surcharge and interest: 1. Tools and the implements necessarily used by the delinquent taxpayer in the trade or employment; 2. One (1) horse, cow, carabao, or other beast of burden, such as the delinquent taxpayer may select, and necessarily used by him in his occupation; 3. His necessary clothing, and that of all his family; 4. Household furniture and utensils necessary for housekeeping and used for that purpose by the delinquent taxpayer, such as he may select, of a value not exceeding Ten Thousand Pesos (P10,000.00); 5. Provisions, including crops, actually provided for individual or family use sufficient for four (4) months; 6. The professional libraries of doctors, engineers, lawyers and judges; 7. One fishing boat and net, not exceeding the total value of Ten Thousand Pesos (P10,000.00), by the lawful use of which a fisherman earns his livelihood; and 8. Any material or article forming part of a house or improvement of any real property. Article C. Taxpayer's Remedies Section 7C.01. Periods of Assessment and Collection. (a) Local taxes, fees, or charges shall be assessed within five (5) years from the date they became due. No action for the collection of such taxes, fees, or charges, whether administrative or judicial, shall be instituted after the expiration of such period: Provided, that taxes, fees, or charges which have accrued before the effectivity of the Local Government Code of 1991 may be assessed within a period of five (5) years from the date they became due. (b) In case of fraud or intent to evade the payment of taxes, fees, or charges, the same may be assessed within ten (10) years from discovery of the fraud or intent to evade payment. (c) Local taxes, fees, or charges may be collected within five (5) years from the date of assessment by administrative or judicial action. No such action shall be instituted after the expiration of said period: Provided, however, that taxes, fees and charges assessed before the effectivity of the LGC of 1991 may be assessed within a period of three (3) years from the date of assessment. (d) The running of the periods of prescription provided in the preceding paragraphs shall be suspended for the time during which: 1. The treasurer is legally prevented from making the assessment of collection; 2. The taxpayer requests for a reinvestigation and executes a waiver in writing before expiration of the period within which to assess or collect; and 3. The taxpayer is out of the country or otherwise cannot be located. Section 7C.02. Protest of Assessment. When the Municipal Treasurer or his duly authorized representative finds that correct taxes, fees, or charges have not been paid, he shall issue a notice of assessment stating the nature of the tax, fee or charge, the amount of deficiency, the surcharges, interests and penalties. Within sixty (60) days from the receipt of the notice of assessment, the taxpayer may file a written protest with the Municipal Treasurer contesting the assessment; otherwise, the assessment shall become final and executory. The Municipal Treasurer shall decide the protest within sixty (60) days from the time of its filing. In cases where the protest is denied, the taxpayer shall have thirty (30) days from the receipt of denial or form the lapse of the sixty-day period prescribed herein within which to appeal with the court of competent jurisdiction otherwise the assessment becomes conclusive and unappealable. Section 7C.03. Claim for Refund of tax Credit. No case or proceeding shall be maintained in any court for the recovery of any tax, fee, or charge erroneously or illegally collected until a written claim for refund or credit has been filed with the Municipal Treasurer. No case or proceeding shall be entertained in any court after the expiration of two (2) years from the date of payment of such tax, fee or charge, or from the date the taxpayer is entitled to a refund or credit. Section 7C.04. Legality of this Code. Any question on the constitutionality or legality of this Ordinance may be raised on appeal within thirty (30) days from the effectivity thereof to the Secretary of Justice who shall render a decision within sixty (60) days from the date of receipt of the appeal: Provided, however, that such appeal shall not have the effect of suspending effectivity of this Ordinance and the accrual and payment of the tax, fee or charge levied herein: Provided finally, that within thirty (30) days after the receipt of the decision or the lapse of the sixty-day period without the Secretary of Justice acting upon the appeal, the aggrieved party may file the appropriate proceedings with a court of competent jurisdiction. Article D. Miscellaneous Provisions Section 7D.01. Power to Levy Other taxes, Fees or Charges. The Municipality may exercise the power to levy taxes, fees or charges on any base or subject not otherwise specifically enumerated herein or taxed under the provisions of the National Internal Revenue Code, as amended, or other applicable laws: Provided, that the taxes, fees or charges shall not be unjust, excessive, oppressive, confiscatory or contradictory to declared national policy. Provided, further, that the ordinance levying such taxes, fees or charges shall not be enacted without any prior public hearing conducted for the purpose. Section 7D.02. Publication of the Revenue Code. Within ten (10) days after its approval, a certified copy of this Ordinance shall be published in full for three (3) consecutive days in a newspaper of local circulation. Provided, however, that in cases where there are no newspapers of local circulation, the same may be posted in at least two (2) conspicuous and publicly accessible places. Section 7D.03. Public Dissemination of this Code. Copies of this Revenue Code shall be furnished to the Municipal Treasurer for public dissemination. Section 7D.04. Authority to Adjust Rates. The Sangguniang Bayan shall have the sole authority to adjust tax rates as prescribed herein not oftener than once every five (5) years, but in no case shall such adjustment exceed ten percent (10%) of the rates fixed under this Code. Section 7D.05. Withdrawal of Tax Exemption Privileges. Unless otherwise provided in this Revenue Code, tax exemptions or incentives granted to, or presently enjoyed by all persons, whether natural or juridical, including government-owned or controlled corporations, except local water districts, cooperatives duly registered under RA 6938, non-stock and non-profit hospitals and educational institutions, business enterprises certified by the Board of Investment (BOI) as pioneer or non-pioneer for a period of six (6) and four (4) years, respectively, from the date of registration, business entity, association, or cooperatives registered under RA 6810, and printer and/or publisher of books or other reading materials prescribed by DECS as school texts or references, insofar as receipts from the printing and/or publishing thereof are concerned, are hereby withdrawn. CHAPTER VIII. BUSINESS ENTERPRISES ESTABLISHMENT OF BARANGAY MICRO-BUSINESS ENTERPRISES (BMBE) Article A. PRELIMINARY PROVISIONS Section 8A.01. Short Title. This act shall be known as the " Barangay Micro Business Enterprises (BMBE's) Act of 2002." Section 8A.02. Declaration of Policy. It is hereby declared to be the policy of the State to hasten the country's economic development by encouraging the formation and growth of Barangay micro business enterprises which effectively serve as seedbeds of Filipino entrepreneurial talents, and integrating those on the informal sector with the mainstream economy, through the rationalization of bureaucratic restrictions, the active intervention of the government specially in the local level, and the granting of incentives and benefits to generate much-needed employment and alleviate poverty. Section 8A.03. Definition of Terms. As used in this Act, the following terms shall mean: (a) " Barangay Micro Business Enterprise hereinafter referred to as BMBE, refers to any business entity or enterprise engaged in the production, processing or manufacturing of products or commodities, including agro-processing, trading and services, whose total assets including those arising from loans but exclusive of the land on which the particular business entity's office, plant and equipment are situated, shall not be more than Three Million Pesos (P3,000,000.00). The above definition shall be subject to review and upward adjustment by the SMED Council, as mandated under Republic Act NO. 6977, as amended by Republic Act No. 8289. For the purpose of this Act, "services" shall exclude those rendered by any one, who is duly licensed by the government after having passed a government licensure examination, in connection with the exercise of one's profession. (b) "Certificate of Authority" is the certificate issued granting the authority to the registered BMBE to operate and be entitled to the benefits and privileges accorded thereto. (c) "Assets" refers to all kinds of properties, real or personal, owned by the BMBE and used for the conduct of its business as defined by the SMED Council: Provided, that for the purpose of exemption from taxes and fees under this Act, this term shall mean all kinds of properties, real or personal, owned and/or used by the BMBE for the conduct of its business as defined by the SMED Council. (d) "Registration" refers to the inclusion of BMBE in the BMBE Registry of a city or municipality. (e) "Financing" refers to all borrowings of the BMBE from all sources after registration. Article B. REGISTRATION AND OPERATION OF BMBEs Section 8B.01. Registration and Fees. The Office of the Treasurer of each city or municipality shall register the BMBEs and issue a Certificate of Authority to enable the BMBE to avail of the benefits under this Act. Any such application shall be processed within fifteen (15) working days upon submission of complete documents. Otherwise, the BMBEs shall be deemed registered. The Municipal or City Mayor may appoint a BMBE Registration Officer who shall be under the Office of the Treasurer. Local Government Units (LGUs) are encouraged to establish a One-Stop-Business Registration Center to handle the efficient registration and processing of permit/licenses of BMBEs. Likewise, LGUs shall make a periodic evaluation of the BMBEs' financial status for monitoring and reporting purposes. The LGUs shall issue the Certificate of Authority promptly and free of charge. However, to defray the administrative costs of registering and monitoring the BMBEs, the LGUs may charge a fee not exceeding One Thousand Pesos (P1,000.00). The Certificate of Authority shall be effective for a period of two (2) years, renewable for a period of two (2) years for every renewal. As much as possible, BMBEs shall be subject to minimal bureaucratic requirements and reasonable fees and charges. Section 8B.02. Who are Eligible to Register. Any person, natural or juridical, or cooperative, or association, having the qualifications as defined in Section 6A.03 hereof may apply for registration as BMBE. Section 8B.03. Transfer of Ownership. The BMBE shall report to the city or municipality of any change in the status of its owner structure and shall surrender the original copy of the BMBE Certificate of Authority for notation with the transfer. Article C. INCENTIVES AND BENEFITS Section 8C.01. Exemption from Taxes and Fees. All BMBEs shall be exempt from income tax for income arising from the operations of the enterprise. The LGUs are encouraged either to reduce the amount of local taxes, fees and charges imposed or to exempt the BMBEs from local taxes, fees and charges. Section 8C.02. Exemption from the Coverage of the Minimum Wage Law. The BMBEs shall be exempt from the coverage of the Minimum Wage Law: Provided, that all the employees covered under this Act shall be entitled to the same benefits given to any regular employee such as social security and health care benefits. Section 8C.03. Credit Delivery. Upon the approval of this Act, the Land Bank of the Philippines (LBP) the Development Bank of the Philippines (DBP), the Small Business Guarantee and Finance Corporation (SBGFC) shall set up a special credit window that will service the financing needs of BMBEs registered under this Act consistent with the Bangko Sentral ng Pilipinas (BSP) policies, rules and regulations. The Government Service Insurance System (GSIS) and Social Security System (SSS) shall likewise set up a special credit window that will serve the financing needs of their respective members who wish to establish a BMBE. The concerned financial institutions (FIs) are encouraged to wholesale the funds to accredited private financial institutions including community based organizations such as credit, cooperatives, non-government organizations (NGOs) and people's organizations, which will in turn, directly provide credit support to BMBEs. All loans from whatever sources granted to BMBEs under this Act shall be considered as part of alternative compliance to Presidential Decree No. 717, otherwise known as the Agri-Agra Law, or to Republic Act No. 6977, known as the Magna Carta for Small and Medium Enterprises, as amended. For purposes of compliance with Presidential Decree No. 717 and Republic Act No. 6977, as amended, loans granted to BMBEs under this Act shall be computed at twice the amount of the face value of the loans. Any existing laws to the contrary notwithstanding, interests, commissions and discounts derived from the loans by the LBP, DBP, PCFC and SBGFC granted to BMBEs as well as loans extended by the GSIS and SSS to their respective member-employees under this Act shall be exempt from gross receipts tax (GRT). To minimize the risks in lending to the BMBEs, the SBGFC and the Quedancor and Rural Credit Guarantee Corporation (QUEDANCOR), under the Department of Agriculture, in case of agribusiness and activities, shall set BMBEs under their respective guarantee programs. The LBP, DBP, PCFC, SBGFC, SSS, GSIS and QUENDANCOR shall annually report to the appropriate Committees of both Houses of Congress on the status of the implementation of this provision. The BSP shall formulate the rules for the implementation of this provision shall likewise establish incentive programs to encourage and improve credit delivery to the BMBEs. Section 8C.04. Technology, Transfer, Production and Management Training, and Marketing Assistance . A BMBE Development Fund shall be set up with an endowment of Three Hundred Million Pesos (P300,000,000.) from the Philippine Amusement and Gaming Corporation (PAGCOR) and shall be administered by the SMED Council. The Department of Trade and Industry (DTI) the Department of Science and Technology (DOST), the University of the Philippines Institute for Small Scale Industries (UP ISSI), Cooperative Development Authority (CDA), Technical Education and Skills Development Authority (TESDA), and Technology and Livelihood Resource Center (TLRC) may avail of the said Fund for technology transfer, production and management training and marketing assistance to BMBEs. The DTI, in coordination with the private sector and non-government organizations (NGOs), shall explore the possibilities of linking or matching up BMBEs with small, medium, and large enterprises, and likewise establish incentives therefore. The DTI, in behalf of the DOST, UP ISSI, CDA, TESDA and TLRC shall be required to furnish the appropriate Committees of both Houses of Congress a yearly report on the development and accomplishments of their projects and programs in relation to technology transfer, production and management training and marketing assistance extended to BMBEs. Section 8C.05. Trade and Investment Promotion . The data gathered from business registration shall be made accessible to and shall be utilized by private sector organizations and non-government organizations for purposes of business matching, trade and investment promotion. Section 8C.06. Information Dissemination . The Philippine Information Agency (PIA), in coordination with the Department of Labor and Employment (DOLE), the DILG and the DTI, shall ensure the proper and adequate information dissemination of the contents and benefits of this Act to the general public especially to its intended beneficiaries specifically in the Barangay level. Section 8C.07. Penalty . Any person who shall willfully violate any provision of this Act or who shall in any manner commit any act to defeat any provision of this Act shall, upon conviction, be punished by a fine of not less than Twenty-five Thousand Pesos (P25,000.00) but not more than Fifty Thousand Pesos (P50,000.00) and suffer imprisonment of not less than six (6) months but not more than two (2) years. In case of non-compliance with the provisions of Section 9 of this Act, the BSP shall impose administrative sanctions and other penalties on the concerned government financial institutions, including a fine of not less than Five Hundred Thousand Pesos (P500,000.00). Article D. MISCELLANEOUS PROVISIONS Section 8D.01. Annual Report . The DILG, DTI and BSP shall submit an annual report to the Congress on the status of the implementation of this Act. Section 8D.02. Implementing Rules and Regulations . The Secretary of the Department of Trade and Industry, in consultation with the Secretaries of the DILG, DOF, and the BSP Governor shall formulate the necessary rules and regulations to implement the provisions of this Act within ninety (90) days after its approval. The rules and regulations issued pursuant to this section shall take effect fifteen (15) days after its publication in a newspaper of general circulation. Section 8D.03. Separability Clause . If any provision or part thereof, is held invalid or unconstitutional, the remainder of the law or the provision not otherwise affected shall remain valid and subsisting. Section 8D.04. Repealing Clause . Existing laws, presidential decrees, executive orders, proclamations or administrative regulations that are inconsistent with the provisions of this Act are hereby amended, modified, superseded or repealed accordingly. CHAPTER IX. GENERAL PENAL PROVISIONS Section 9.01. Penalties for Violation of Tax Ordinance. Any person or persons who violates any of the provisions of this Ordinance or the rules or regulations promulgated by authority of this Ordinance shall, upon conviction, be punished by a fine of not less than One Thousand Pesos (P1,000.00) nor more than Five Thousand Pesos (P5,000.00), or imprisonment of not less than one (1) month nor more than six (6) months, or both, at the discretion of the court. If the violation is committed by any juridical entity, the President, General Manager, or the individual entrusted with the administration thereof at the time of the commission of the violation shall be held responsible or liable therefor. Punishment by a fine or imprisonment as herein provided for, shall not relieve the offender from the payment of the tax, fee or charge imposed under this Ordinance. CHAPTER X. FINAL PROVISIONS Section 10.01. Separability Clause. If for any reason, any section or provision of this Ordinance shall be held to be unconstitutional or invalid by competent authority, such judgment or action shall not affect or impair the other sections or provisions thereof. Section 10.02. Applicability Clause. All other matters relating to the impositions in this Ordinance shall be governed by pertinent provisions of existing laws and other ordinances. Section 10.03. Repealing Clause. All ordinances, rules and regulations, or part thereof, in conflict with, or inconsistent with any provisions of this Ordinance are hereby repealed or modified accordingly. Section 10A.04. Effectivity. This Ordinance shall take effect on, January 1, 2018. Enacted, ______________________