Revenue Code of the City of Isabela, Province of Basilan

March 26, 2015 Excerpts from the Minutes of the Journal of Proceedings of the Regular Session of the Sangguniang Panlungsod of the City of Isabela, Province of Basilan, Held at the Sangguniang Panlungsod Session Hall Isabela City, Basilan, on March 26, 2015. BASILAN PROVINCIAL ORDINANCE NO. 438-15 REVENUE CODE OF THE CITY OF ISABELA, PROVINCE OF BASILAN Authored by: Honorable Moumar L. Muarip EXPLANATORY NOTE WHEREAS , Article X, Section 5 of the 1987 Constitution of the Philippines is being considered as the fountainhead of the local government taxing powers which was further reinforced by Republic Act No. 7160, otherwise known as the Local Government code of 1991 wherein the city government, consistent with the basic policy of local autonomy, is authorized to create its own sources of revenues to defray the expenses of the government; WHEREAS , Republic Act No. 9023, an Act converting the 25-year old Municipality of Isabela, into a component city of the Province of Basilan known as the City of Isabela which was signed into law by Her Excellency GLORIA MACAPAGAL-ARROYO, President of the Philippines on March 05, 2001, which provides among others, specifically under Section 57 for the suspension of increase in Rates of Local Taxes. No increase in the rates of local taxes shall be imposed by the City within the period of five (5) years from its acquisition of corporate existence. Up to the present time, no Revenue Code had ever been adopted by the City Government of Isabela; WHEREAS , with the legislation of this REVENUE CODE of the City of Isabela, its local income will definitely improve, and a sound and workable methods of tax imposition and collection including the effective delivery of basic services to the public can be more assured; NOW THEREFORE , on motion of Councilor James Abner S. Rodriguez, duly seconded by all members present; Be it ordained by the Sangguniang Panlungsod ng Isabela, Province of Basilan, that: CHAPTER ONE General Provisions ARTICLE A Title and Scope SECTION 1A.01. Title. This Code shall be known as the Isabela City Revenue Code of 2015 . SECTION 1A.02. Scope. This Code shall embrace generally all types of imposts which local government units are legally empowered to levy, those taxes, fees and charges impose on businesses; occupations including the license for the regulation of useful-occupation or enterprises and the license for the restriction of non-useful occupation or enterprises; on other regulated privileges and activities; on public utilities owned by the City; on all economic enterprises of the city; and on all taxable real properties within the political and territorial jurisdiction of the City of Isabela. 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. 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 Definition of Terms SECTION 1C.01. Definition of Terms. When used in this Code: (1) ACTUAL USE the purpose for which the real property is principally or predominantly utilized by the person in possession thereof. (2) ADVERTISING AGENCY includes all persons who are engaged in the business of advertising for others by means of billboards, posters, placards, notices, signs, directories, pamphlets, leaflets, handbills, electric or neon lights, airplanes, balloons or other media, whether in pictorial or reading forms. (3) AGRICULTURAL PRODUCTS includes and yield of the soil such as corn, rice, wheat, coconuts, sugar cane, rubber, tobacco, root crops, vegetables, fruits, flowers and their byproducts; 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, fishermen, 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. (4) AMUSEMENT PLACES are establishments devoted to pleasurable diversion and entertainment. They include places of recreation, relaxation, avocation, pastime and fun. (5) ASSESSED VALUE the fair market value of the real property multiplied by the assessment level. It is synonymous to taxable value. (6) ASSESSMENT the act or process of determining the value of a real property, or portion thereof subject to tax, including the discovery, listing, classification and appraisal of property. (7) ASSESSMENT LEVEL the percentage applied to the market value of a real property to determine its assessed or taxable value. (8) BANKS AND OTHER FINANCIAL INSTITUTIONS include non-bank financial intermediaries, lending investors, financed and investment companies, pawnshops, money shops, insurance companies, stock markets, stock brokers and dealers in securities and foreign exchange, as defined under applicable laws or rules and regulations hereunder. (9) BAR includes beer gardens or places where intoxicating and fermented liquors and malt are sold, disposed of, or given away for compensation, even without foods, where the services of hostesses and/or waitresses are employed and where customers are entertained by occasional dancing of music not rendered by a regular dance orchestra or musician hired for the purpose, otherwise the place shall be classified as a dance hall or night club. A "cocktail lounge" is considered a bar even if there are no hostesses or waitresses to entertain customers. (10) BREWER includes all persons who manufactures fermented liquors for sale or delivery to others, but does not include any description, manufacturer of tuba, tapuy or similar domestic fermented liquors, whose daily production does not exceed two hundred-gauge liters. (11) BUILDING all kinds of structure more or less permanently attached to a piece of land excluding those which are merely superimposed on the soil. (12) BUSINESS means trade or commercial activity regularly engaged in as a means of livelihood or with a view to profit. (13) BUSINESS AGENT includes all persons who set as agent of others in the transaction of business with any public officer, as well as those who conduct collecting, advertising, employment or private detective agencies. (14) CABARET/DANCE HALL includes any place or establishment where dancing permitted to the public in consideration of any admission entrance or any other or after the dancing and where professional hostesses or dancers are employed. (15) CALIBRATION shall herein refer to the act, method or process of (1) testing the accuracy of a dispensing pump meter in delivering gasoline; or (2) measuring that the actual quantity of gas being dispensed is within the tolerable minimum quantity as determined under Department of Energy (DoE) Rules and Circulars. (16) CAPITAL INVESTMENT is the capital which a person employs in any undertaking or which he contributes to the capital of a partnership, corporation or any other judicial entity or association in a particular taxing jurisdiction. (17) CARENDERIA refers to any public eating place where foods are already cooked are served at a price. (18) CHARGES refer to pecuniary liability, as rents or fees against persons or property; (19) CITY WATER "City Water of Isabela" to include not only streams, lakes and tidal water within the territorial jurisdiction of the city, 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: the FIRST LINE is from the point that touch the sea at low tide in the boundary of Barangay Balatanay at the west cost of Isabela City and Barangay Lower Mangas in Lantawan Municipality drawn perpendicularly to the general coastline; the SECOND LINE is from the point that touch the sea at low tide in the boundary of Barangay Baluno at the east cost of Isabela City and Barangay Balagtasan in Lamitan City drawn perpendicularly to the general costline; and the THIRD LINE is the one running parallel with the general coastline and FIFTEEN (15) kilometers from it. The City of Isabela and the City of Zamboanga are so situated on the opposite shores with the islands of Malamawi and Lampinigan in Isabela City on one hand, where the distance from the two (2) nearest points between said island is less than THIRTY (30) kilometres of marine waters between them, the THIRD LINE shall be equally distant from the opposite shores of the TWIN CITIES of Zamboanga City and Isabela City. (20) CIVIL REMEDIES remedies in the collection of delinquent taxes cither by distrain of personal property, levy on real property, cancellation of business permits or by judicial actions. (21) 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. (22) COLLECTING AGENCY includes every person other than a practicing attorney-at-law engaged in the business of collecting or suing debts or liabilities placed in his hands, for said collection or suit by subscribers or customers applying and paying therefore, while a "mercantile agency" is any person engaged in the business of gathering information as to the financial standing ability or credit of persons engaged in business and reporting the same to the subscribers or to customers applying and paying thereof (23) COMPOUNDER comprises every person who, without rectifying, purifying or refining distilled spirits, wine or other liquor with any material except water, manufacture any intoxicating beverage whatever. (24) CONTRACTOR includes natural or juridical not subject to professional tax, whose activity consists of 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 of or use of the physical or mental faculties of such contractor or his employees. As used in this definition, the term "contractor" shall include general engineering, general building and specialty contractors as defined under applicable laws, filling, demolition and salvage works contractors, proprietors or operators of mine drilling apparatus; persons engaged in the installation of water system, and gas or electric light, heat or power, proprietors or operators of smelting plants, engraving, plating and plastic lamination establishments; proprietors or operators of establishments for repairing, repainting, upholstering, washing or greasing of vehicles, heavy equipment, vulcanizing, recapping and battery charging; proprietors or operators of furniture shops and establishments for planning or surfacing and re-cutting of lumber, and sawmills under contract to saw or cut logs belonging to others; proprietors or operators of dry-cleaning or dying establishments, steam laundries, an laundries using washing machines; proprietors or owners of shops for the repair of any kind of mechanical and electrical devices, instruments, apparatus or furniture and shoe repairing by machine or any mechanical contrivance; proprietors or operators of tailor shops, press shops, milliners and batters, beauty parlors, barbershops, massage clinics, sauna, Turkish and Swedish baths, slenderizing and building salons and similar establishments; photographic studios; funeral parlors or operators of hotels, and lodging houses; 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 detective or watchman agencies, commercial and immigration brokers, and cinematographic film owners, lessors and distributors. 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. (25) 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. (26) CORPORATIONS includes partnerships, no matter how created or organized, joint-stock companies, joint accounts ( cuentas en 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. (27) COUNTRYSIDEAND 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). (28) 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; (29) DISTILLERS OF SPIRITS comprise all who distill spirituous liquors by original and continues distillation from mash, wort, wash, asp or syrup through continuous closed vessels and pipes until the manufacture thereof is complete. (30) 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; (31) 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; (32) 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); (33) HOTEL includes any house or building or portion thereof in which any person or persons maybe regularly harbored or received as transient or guest. A hotel shall be considered as living quarters and shall have the privileged to accept any number of guests and to served food to the guests therein. (34) IMPORTER means any person who brings articles, goods, wares or merchandise of any kind or class into the Philippines from aboard for unloading therein, or wish after such entry are consumed herein or incorporated into the general mass of property in the Philippines. In case of tax-free articles, brought or imported into the Philippines by persons, entities or agencies exempt from tax which are subsequently sold, transferred or exchanged in the Philippines to none, exempt private persons or entities, the purchaser or recipient shall be considered the importer thereof. (35) INDEPENDENT WHOLESALER means a person other than a manufacturer, producer or importer, who buys commodities for resale to persons other than the end-users regardless of the quantity of the transactions. (36) LENDING INVESTOR includes all persons who make a practice of lending money for themselves or other's interest. (37) LEVY means an imposition or collection of an assessment, tax, fee, charge, or fine. (38) 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. (39) LODGING HOUSE OR BUILDINGS or portion thereof in which any person or persons maybe regularly harbored or received as transient for compensation. Taverns or inns shall be considered as lodging houses. (40) MANUFACTURER include every person who, by physical or chemical process, alters the exterior texture or form or inner substance of any raw material or manufactured or partially manufactured product in such manner as to prepare it for special use or uses to which it could not have been put in its original condition, or who by any such process alters the quality of any such raw material or manufactured or partially manufactured so as to reduce it to marketable shape or prepare it for any of the use of industry, or who by any such process combines any such raw material or manufactured products with other materials or products of such process or manufacture can be put to a special use or uses to which such raw material or manufactured or partially manufactured products, or combines the same to produce such finished products for the purposes of their sale or distribution to others and not for his own use or consumption. (41) MARGINAL FARMER OR FISHERMAN refers to an individual engaged in subsistence farming or fishing which shall be limited to the sale, barter or exchange or agricultural or marine products produce by himself and his immediate family. (42) MONEY SHOP is an extension service unit of a banking institution usually operating in the public markets with authority to accept money for deposits and extend short loans for specific purpose. (43) MOTEL includes any house or building or portion thereof, in which any person or persons maybe regularly harbored or received as transients or guest and which is provided with a common enclosed garage or individually enclosed garages where such transients or guests may park their motor vehicles. (44) MOTORCAB a cab attached to a motorcycle usually at the night side or a motorcycle with passenger cab. (45) MOTORIZED TRICYCLE a motorcycle fitted with a single wheeled cab operated to render transport services to the general public for a fee. (46) MOTOR VEHICLE any vehicle propelled by any power other than muscular power using the public roads, but excluding road rollers, trolley cars, street sweepers, sprinkles, lawn mowers, bulldozer, graders, amphibian trucks, and cranes if not used on public roads, vehicles which run only on rails or tracks, and tractors, trailers and traction engines of all kinds used exclusively for agricultural purposes; (47) OPERATOR includes the owner, manager, administrator, or any other person who operates or is responsible for the operation of a business establishment or undertaking; (48) PAWNBROKERS includes every person engaged in granting loans on deposits or pledges of personal property on the condition of returning the same at stipulated prices, displaying at his place of business their gilt or deposit or pledge. (49) PEDDLERS means any person who, either for himself or on commission, travels from place to place and sells his goods or offers to sell and deliver the same. Whether a peddler is a wholesale peddler or a retail peddler of a particular commodity shall be determined from the definition of wholesales dealer or retail dealer are provided in this chapter; (50) PEDICAB three wheeled passenger vehicle which the driver propels by pedaling and usually with the cab attached to the main cycle at the right side. (51) PERSONS means every natural or juridical being susceptible or rights and obligations or of being the subject of legal relations; (52) PRIVILEGE means a right or immunity granted as a peculiar benefit, advantage or favor. (53) REAL ESTATE DEALER includes any person engaged in the business of buying, selling, exchanging or renting property as principal and holding himself out as a full or part time dealer in real estate or as an owner of rented property or properties rented or offered to rent for an aggregate amount of one thousand pesos or more a year. Any person shall be considered as engaged in business as real estate dealer by the mere fact that he is the owner or sub lessor of property rented or offered to rent for an aggregate amount of one thousand pesos or more a year. An owner of sugar lands subject to tax under Commonwealth Act Numbered Five Hundred and Sixty-Seven (CA 567) shall not be considered as real estate dealer under this definition. (54) RECTIFIER comprises every person who rectifies, purifies, or refines distilled spirits or wined by any process other than by original and continuous distillation from mash, wort, wash, sap, or syrup through continuous closed vessels and papers 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 or rectifying. (55) RENTAL means the value of the consideration, whether in money, or otherwise, given for the enjoyment or use of a thing. (56) REPACKER of wines or distilled spirits includes all persons who remove wines or distilled spirits from the original container for repacking and selling the same at wholesales. (58) RESIDENTS refers to natural persons who have habitual residence in the city where they exercise their civil rights and fulfill their civil obligations, and to juridical persons for which the law or any other provisions creating or recognizing them fixes their residence in a particular province, city, or municipality where they have their legal residence or principal place of business or where they conduct their principal business or occupation; (59) RESTAURANT refers to any place which provides food to the public and accepts orders from them at a price. This term includes caterers. (60) RETAIL means sales where the purchaser buys the commodity for his own consumption, irrespective of the quantity of the commodity sold; (61) REVENUE includes taxes, fees and charges that a state or its political subdivision collects and receives into the treasury for public purposes. (62) 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. (63) 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. (64) TRICYCLE a three-wheeled vehicle worked by pedals and usually with cab either in front or at the rear. (65) VESSEL includes every type of boat, craft, or other artificial contrivance used, or capable of being used, as means of transportation on water. (66) 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. (67) 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 TWO City Taxes ARTICLE A Real Property Tax 1. REAL PROPERTY TAXATION SECTION 2(1A)01. Scope. This title shall govern the administration, appraisal, assessment, levy and collection of real property tax. SECTION 2(1A)02. Fundamental Principles. The classification and assessment of real property shall be governed by the provisions of R.A. No. 7160 and its implementing rules and regulations and other pertinent laws. The appraisal, assessment, levy, and collection of real property tax shall be governed by the following fundamental principles: A. Real Property shall be appraised at its current and fair market value; B. Real Property shall be classified for assessment purposes on the basis of its actual use; C. Real property shall be assessed on the basis of a uniform classification within each LGU; D. The appraisal, assessment, levy, and collection of real property tax shall not be let to any private person; and E. The appraisal and assessment of real property shall be equitable. SECTION 2(1A)03. Definition of Terms. A. Acquisition Cost for newly-acquired machinery not yet depreciated and appraised within the year of it purchase, refers to actual cost of the machinery to its present owner plus the cost of transportation, handling, and installation at the present site; B. Actual Use refers to the purpose for which the property is principally or predominantly utilized by the person in possession thereof; C. Ad Valorem Tax is a levy on real property determined on the basis of a fixed proportion of the value of the property; D. Agricultural Land is land devoted principally to the planting of trees, raising of crops, livestock and poultry, dairying, salt making, inland fishing and similar aqua-cultural activities, and other agricultural activities, and is not classified as mineral, timber, residential, commercial or industrial land; E. Appraisal is the act or process of determining the value of a property as of a specific date for a specific purpose; F Assessment is the act or process of determining the value of a property, or proportion thereof subject to tax, including the discovery, listing, classification, and appraisal of properties; G. Assessment Level is the percentage applied to the fair market value to determine the taxable value of the property; H. Assessed Value is the fair market value of the real property multiplied by the assessment level. It is synonymous to taxable value; I. Commercial Land is land devoted principally for the object of profit and is not classified as agricultural, industrial, mineral, timber, or residential land; J. Depreciated Value is the value remaining after deducting depreciation from the acquisition cost; K. Economic Life is the estimated period over which it is anticipated that a machinery or equipment may be profitably utilized; L. Fair Market Value is the price at which a property may be sold by a seller who is not compelled to sell and bought by a buyer who is not compelled to buy; M. Improvement is a valuable addition made to a property or an amelioration in its condition, amounting to more than a mere repair or replacement of parts involving capital expenditure and labor, which is intended to enhance its value, beauty or utility or to adapt it for new or further purposes; N. Industrial Land is land devoted principally to industrial activity as capital investment and is not classified as agricultural, commercial, timber, mineral or residential land; O. Machinery embraces machines, equipment, mechanical contrivances, instruments, appliances or apparatus, which may or may not be attached, permanently or temporarily, to the real property. Physical facilities for production, the installations and appurtenant service facilities, those which are mobile, self-powered or self-propelled, and those not permanently attached to the real property shall be classified as real property provided that: 1. They are actually, directly, and exclusively used to meet the needs of the particular industry, business, or activity; and 2. By their very nature and purpose are designed for, or necessary to manufacturing, mining. Logging, commercial, industrial, or agricultural purposes. Machinery which are of general purpose us, including but not limited to office equipment, typewriters, telephone equipment, breakable or easily damaged containers (glass or cartons), microcomputers, facsimile machines, telex machines, cash dispensers, furniture and fixtures, freezers, refrigerators display cases or racks, fruit juice or beverage automatic dispensing machines which are not directly and exclusively used to meet the needs of a particular industry, business or activity shall not be considered within the definition of machinery under this Rule. Residential machinery shall include machines, equipment, appliances or apparatus Permanently attached to residential land and improvements or those immovable by destination. P. Mineral Lands are lands in which minerals, metallic or non-metallic, exists in sufficient quantity or grade to justify the necessary expenditures to extract and utilize such materials; Q. Reassessment is the assigning of new assessed values to property, particularly real estate, as the result of a general, partial, or individual reappraisal of the property; R. Remaining Economic Life is the period of time expressed in years from the date of appraisal to the date when the machinery becomes valueless; S. Remaining Value is the value corresponding to the remaining useful life of the machinery; T. Replacement or Reproduction Cost is the cost that would be incurred on the basis of current prices, in acquiring an equally desirable substitute property, or the cost of reproducing a new replica of the property on the basis of current prices with the same of closely similar material; and U. Residential Land is land principally devoted to habitation. 2. APPRAISAL AND ASSESSMENT OF REAL PROPERTY SECTION 2(2A)01. Appraisal of Real Property. All real property, whether taxable or exempt, shall be appraised at the current and fair market value prevailing in the locality where the property is, promulgate the necessary rules and regulations for the classification, appraisal, and assessment of real property pursuant to the provision of this Code. SECTION 2(2A)02. Declaration of Real Property by the Owner or Administrator. It shall be the duty of all persons, natural or juridical, owning or administering real property, including the improvements therein, within the City of Isabela, or their duly authorized representative, to prepare, or cause to be prepared, and file with the City Assessor a sworn statement declaring the true value of their property, whether previously declared or undeclared, taxable or exempt, which shall be the current and fair market value of the property, as determined by the declarant. Such declaration shall contain a description of the property sufficient in detail to enable the City Assessor or his deputy to identify the same for assessment purposes. The sworn declaration of real property herein referred to shall be filed with the City Assessor once every three (3) years during the period from January first (1st) to June thirtieth (30th) commencing with the calendar year 1992. SECTION 2(2A)03. Duty of Person Acquiring Real Property or Making Improvement Thereon. It shall also be the duty of any person, or his authorized representative, acquiring at any time real property in the City of Isabela or making any improvement on real property, to prepare, or cause to be prepared, and file with the City Assessor, a sworn statement declaring the true value of subject property, within sixty (60) days after the acquisition of such property or upon completion of occupancy of the improvement, whichever comes earlier. SECTION 2(2A)04. Declaration of Real Property by the Assessor. When any person, natural or juridical, by whom real property is required to be declared hereof, refuses or fails for any reason to make such declaration within the time prescribed, the City Assessor shall himself declare the property in the name of the defaulting owner, if known, or against an unknown owner, as the case may be, and shall assess the property for taxation in accordance with the provision of this Title. No oath shall be required of a declaration thus made by the City Assessor. SECTION 2(2A)05. Listing of Real Property in the Assessment Rolls. (a) In Isabela City there shall be prepared and maintained by the City Assessor an assessment roll wherein shall be listed all real properties, whether taxable or exempt, located within the territorial jurisdiction of this City. Real Property shall be listed, valued and assessed in the name of the owner or administrator, or anyone having legal interest in the property. (a) The undivided real property of a deceased person may be listed, valued and assessed in the name of the estate or of the heirs and devisees undivided real property other than that owned by a deceased may be listed, valued and assessed in the name of one or more co-owners: Provided, however, That such heir, devise, or co-owner shall be liable severally and proportionately for all obligations imposed by this Title and the payment of the real property tax with respect to the undivided property. (b) The real property of a corporation, partnership, or association shall be listed, valued and assessed in the same manner as that of an individual. (c) Real property owned by the Republic of the Philippines, its instrumentalities and political subdivisions, the beneficial use of which has been granted, for consideration or otherwise, to a taxable person, shall be listed, valued and assessed in the name of the possessor, grantee or of the public entity if such property has been acquired or held for resale or lease. SECTION 2(2A)06. Proof of Exemption of Real Property from Taxation. Every person by or for whom real property is declared, who shall claim tax exemption for such property under this Title shall file with the City Assessor within thirty (30) days from the date of the declaration of real property sufficient documentation evidence in support of such claim including corporate charters, title of ownership, articles of incorporation, by-laws, contracts, affidavits, certifications and mortgage deeds, and similar documents. If the required evidence is not submitted within the period herein prescribed, the property shall be listed as taxable in the assessment roll. However, if the property shall be proven to be tax exempt, the same shall be dropped from the assessment roll. SECTION 2(2A)07. Real Property Identification System. All declarations of real property made under the provisions of this Title shall be kept and filed under a uniform classification system to be established by the City Assessor. SECTION 2(2A)08. Notification of Transfer of Real Property Ownership. Any person who shall transfer real property ownership to another shall notify the City Assessor within sixty (60) days from the date of such transfer. The notification shall include the mode of transfer, the description of the property alienated, the name and address of the transferee. SECTION 2(2A)09. Tax on Transfer of Real Property Ownership. SUBSECTION 1. Imposition of Tax. There is hereby levied a tax on the sale, donation, barter, or on any other mode of transferring ownership or title of real property at the rate of seventy-five percent (75%) of one (1%) percent of the total consideration involved in the acquisition of the property or the fair market value in case the monetary consideration involved in the transfer is not substantial, whichever is higher. The fair market value as used herein shall be that reflected in the prevailing schedule of fair market values enacted by the Sangguniang Panlungsod of the City of Isabela. Tax on the transfer of real property ownership shall be paid to the City Treasurer which shall accrue to the General Fund of the City of Isabela. SUBSECTION 2. Exemptions. The sale, transfer or other disposition of real property pursuant to RA 6657 shall be exempted from this tax. SUBSECTION 3. Time of Payment. It shall be the duty of the seller, donor, transferor, executor, or administrator to pay to the City Treasurer the tax herein imposed within Sixty (60) days from the date of the execution of the deed or from the date of the property owner's death. SUBSECTION 4. Administrative Provisions. a. The Register of Deeds in the Province of Basilan shall, before registering any deed require the presentation of the evidence of payment of this tax. The City Assessor shall likewise make the same requirement before canceling an old tax declaration and issuing a new one. b. Notaries Public shall furnish the City Treasurer with a copy of any deed transferring ownership or title to any real property within thirty (30%) days from the date of notarization. SECTION 2(2A)10. Duty of Register of Deeds to Appraise the City Assessor of Real Property Listed in the Registry. (a) To ascertain whether or not any real property entered in the Registry of Property has escaped discovery and listing for the purpose of taxation, the Registrar of Deeds shall prepare and submit to the City Assessor, within a reasonable time and every year thereafter, an abstract of his registry, which shall include brief but sufficient description of the real properties entered therein, their present owners, and the dates of their most recent transfer or alienation accompanied by copies of corresponding deeds of sale, donation, or partition or other forms of alienation. (b) It shall also be the duty of the Register of Deeds to require every person who shall present for registration a document of transfer, alienation, or encumbrance of real property to accompany the same with a certificate to the effect that the real property subject of the transfer, alienation, or encumbrance, as the case may be, has been fully paid of all real property taxes due thereon. Failure to provide such certificate shall be a valid cause for the Registrar of Deeds to refuse the registration of the document. SECTION 2(2A)11. Duty of Official Issuing Building Permit or Certificates of Registration of Machinery to Transmit Copy to Assessor. Any public official or employee who may now or hereafter be required by law or regulation to issue to any person a permit for the construction, addition, repair, or renovation of a building, or permanent improvement on land, or a certificate of registration for any machinery, including machines, mechanical contrivances, and apparatus attached or affixed on land or to another real property, shall transmit a copy of such permit or certificate within thirty (30) days of its issuance, to the City Assessor. SECTION 2(2A)12. Duty of Geodetic Engineers to Furnish Copy of Plans to Assessor. It shall be the duty of all geodetic engineers, public or private, to furnish free of charge to the City Assessor with a white or blue print copy of each of all approved original or subdivision plans or maps or surveys executed by them within thirty (30) days from receipt of such plans from the Lands Management Bureau, the Land Registration Authority, or the Housing and Land Use Regulatory Board, as the case may be. SECTION 2(2A)13. Preparation of Schedule of Fair Market Values. Before any general revision of property assessment is made pursuant to the provisions of this Title, there shall be prepared a schedule of fair market values by the City Assessors for the different classes of real property for enactment by ordinance of the Sangguniang Panlungsod. The schedule of fair market values shall be published in a newspaper of general circulation in this City or shall be posted in the City Hall and in two other conspicuous public places herein. SECTION 2(2A)14. Authority of Assessor to Take Evidence. For the purpose of obtaining information of which to base the market value of any real property, the City Assessor or his deputy may summon the owners of the properties to be affected or persons having legal interest therein and witnesses, administer oaths, and take deposition concerning the property, its ownership, amount, nature and value. SECTION 2(2A)15. Amendment of Schedule of Fair Market Values. The City Assessor may recommend to the Sangguniang Panlungsod amendments to correct errors in valuation in the schedule of fair market values. The Sangguniang Panlungsod shall, by ordinance, act upon the recommendation within ninety (90) days from receipt thereof. SECTION 2(2A)16. Classes of Real Property for Assessment Purposes. For purposes of assessment, real property shall be classified as residential, agricultural, commercial, industrial, mineral, timberland or special. The City, through the Sangguniang Panlungsod, shall have the power to classify lands as residential, agricultural, commercial, industrial, mineral, timberland, or special in accordance with the City zoning ordinances. SECTION 2(2A)17. Special Classes of Real Property. All lands, buildings, and other improvements thereon actually, directly and exclusively used for hospitals, cultural, or scientific purposes, and those owned and used by local water districts, and government-owned or controlled corporations rendering essential public services in the supply and distribution of water and/or generation and transmission of electric power shall be classified as special. SECTION 2(2A)18. Actual Use of Real Property as Basis for Assessment. Real property shall be actual use regardless of where located, whoever owns it, and whoever uses it. SECTION 2(2A)19. Assessment Levels. The assessment levels to be applied to the fair market value of real property to determine its assessed value shall be fixed by this ordinance at the rates not exceeding the following: (a) On Lands: CLASS ASSESSMENT LEVELS Residential 20% Agricultural 40% Commercial 50% Industrial 50% Mineral 50% Timberland 20% (b) On Buildings and Other Structures: (1) Residential Fair Market Value Over Not Over Assessment Levels PhP175,000.00 0% PhP175,000.00 300,000.00 10% 300,000.00 500,000.00 20% 500,000.00 750,000.00 25% 750,000.00 1,000,000.00 30% 1,000,000.00 2,000,000.00 35% 2,000,000.00 5,000,000.00 40% 5,000,000.00 10,000,000.00 50% 10,000,000.00 60% (2) Agricultural Fair Market Value Over Not Over Assessment Levels PhP300,000.00 25% PhP300,000.00 500,000.00 30% 500,000.00 750,000.00 35% 750,000.00 1,000,000.00 40% 1,000,000.00 2,000,000.00 45% 2,000,000.00 50% (3) Commercial/Industrial Fair Market Value Over Not Over Assessment Levels PhP300,000.00 30% PhP300,000.00 500,000.00 35% 500,000.00 750,000.00 40% 750,000.00 1,000,000.00 50% 1,000,000.00 2,000,000.00 60% 2,000,000.00 5,000,000.00 70% 5,000,000.00 10,000,000.00 75% 10,000,000.00 80% (4) Timberland Fair Market Value Over Not Over Assessment Levels PhP300,000.00 45% PhP300,000.00 500,000.00 50% 500,000.00 750,000.00 55% 750,000.00 1,000,000.00 60% 1,000,000.00 2,000,000.00 65% 2,000,000.00 70% (c) On Machineries Class Assessment Levels Agricultural 40% Residential 50% Commercial 80% Industrial 80% (d) On Special Classes: The assessment levels for all lands, buildings, machineries and other improvements; Actual Use Assessment Levels Cultural 15% Scientific 15% Hospitals 15% Local Water Districts 10% Government-owned or controlled Corporations engaged in the supply and distribution of water and/or generation and transmission of electric power 10% SECTION 2(2A)20. General Revision of Assessments and Property Classification. The City Assessor shall undertake a general revision of real property assessments within the First Quarter of the calendar year and every three (3) years thereafter. SECTION 2(2A)21. Valuation of Real Property. In cases where (a) real property is declared and listed for taxation purposes for the first time: (b) there is an on-going general revision of property classification and assessment or (c) a request is made by the person in whose name the property is declared the City Assessor or his duly authorized deputy shall, in accordance with the provisions of this Chapter, make a classification, appraisal and assessment of the real property listed and described in the declaration irrespective of any previous assessment or taxpayer's valuation thereon: Provided, however, That the assessment of real property shall not be increased oftener than once every three (3) years except in case of new improvements substantially increasing the value of said property or of any change in its actual use. SECTION 2(2A)22. Date of Effectivity of Assessment or Reassessment. All assessments or reassessments made after the first (1st) day of January of any year shall take effect on the first (1st) day of January of the succeeding year: Provided, however, That the reassessment of real property due to its partial or total destruction, or to a major change in its actual use, or to any great and sudden inflation or deflation of real property values, or to the gross illegality of the assessment when made or to any other abnormal cause, shall be made within ninety (90) days from the date any such cause or causes occurred, and shall take effect at the beginning of the quarter next following the reassessment. SECTION 2(2A)23. Assessmen of Property Subject to Back Taxes. Real property declared for the first time shall be assessed for taxes for the period during which it would have been liable but in no case for more than ten (10) years prior to the date of initial assessment: Provided, however, that such taxes shall be computed on the basis of the applicable schedule of values in force during the corresponding period. If such taxes are paid on or before the end of the quarter following the date the notice of assessment was received by the owner or his representative, no interest for delinquency shall be imposed thereon; otherwise, such taxes shall be subject to an interest at the rate of two percent (2%) per month or a fraction thereof from the date of the receipt of the assessment until such taxes are fully paid. SECTION 2(2A)24. Appraisal and Assessment of Machinery. (a) The fair market value of a brand-new machinery shall be the acquisition cost. In all other cases, the fair market value shall be determined by dividing the remaining economic life of the machinery by its estimated economic life and multiplied by the replacement or reproduction cost. (b) If the machinery is imported, the acquisition cost includes freight, insurance, bank and other charges, brokerage, arrastre and handling, duties and taxes, plus cost of inland transportation, handling, and installation charges at the present site. The cost in foreign currency of imported machinery shall be converted to peso cost on the basis of foreign currency exchange rates as fixed by the Central Bank. SECTION 2(2A)25. Depreciation Allowance for Machinery For purposes of assessment, a depreciation allowance shall be made for machinery at a rate not exceeding five percent (5%) of its original cost or its replacement or reproduction cost, as the case may be, for each year of use: Provided, however, That the remaining value for all kinds of machinery shall be fixed at not less than twenty percent (20%) of such original, replacement, or reproduction cost for so long as the machinery is useful and in operation. 3A. ASSESSMENT APPEALS SECTION 2(3A)01. Local Board of Assessment Appeal. Any owner or person having legal interest in the property who is not satisfied with the action of the City Assessor in the assessment of his property may, within sixty (60) days from the date of receipt of the written notice of assessment, appeal to the Board of Assessment Appeals of the City by filing a petition under oath in the form prescribed for the purpose, together with copies of the tax declaration and such affidavits or documents submitted in support of the appeal. SECTION 2(3A)02. Organization, Powers, Duties, and Functions of the Local Board of Assessment Appeals. (a) The Board of Assessment Appeals of the City shall be composed of the Registrar of Deeds, as Chairman, the City Prosecutor and the City Engineer as members, who shall serve as such in an ex officio capacity without additional compensation, entitled however to claim per diems, transportation and subsistence allowance in attending Board Hearing and in conducting ocular inspections subject however to auditing and accounting rules and regulations. (b) The chairman of the Board shall have the power to designate any employee of the City to serve as secretary to the Board also without additional compensation, entitled however to the same privileges as in letter (a) above. (c) The chairman and members of the Board of Assessment Appeals of the City shall assume their respective positions without need of further appointment or special designation immediately. They shall take an oath or affirmation of office in the prescribed form. SECTION 2(3A)03. Meetings and Expenses of the Local Board of Assessment Appeals. (a) The Board of Assessment Appeals of the City shall meet once a month and as often as may be necessary for the prompt disposition of appealed cases. (b) All expenses of the Board shall be charged against the general fund of the City. The City shall appropriate the necessary funds to enable the Board to operate effectively. SECTION 2(3A)04. Action by the Local Board of Assessment Appeal. (a) The Board shall decide the appeal within one hundred twenty (120) days from the date of receipt of such appeal. The Board, after hearing, shall render its decision based on substantial evidence or such relevant evidence on record as a reasonable mind might accept as adequate to support the conclusion. (b) In the exercise of its appellate jurisdiction, the Board shall have the power to summon witnesses, administer oaths, conduct ocular inspection, take depositions, and issue subpoena and subpoena duces tecum . The proceedings of the Board shall be conducted solely for the purpose of ascertaining the facts without necessarily adhering to technical rules applicable in judicial proceedings. (c) The secretary of the Board shall furnish the owner of the property or the person having legal interest therein and the City Assessor with a copy of the decision of the Board. In case the City Assessor concurs in the revision or the assessment, it shall be his duty to notify the owner of the property or the person having legal interest therein of such fact using the form prescribed for the purpose. The owner of the property the person having legal interest therein or the Assessor who is not satisfied with the decision of the Board, may, within thirty (30) days after receipt of the decision of said Board, appeal to the Central Board of Assessment Appeals, as provided for in Section 230 of Republic Act No. 7160. SECTION 2(3A)05. Effect of Appeal on the Payment of Real Property Tax. Appeal on assessments of real property made under the provisions of this Revenue Code shall, in no case, suspend the collection of the corresponding realty taxes on the property involved as assessed by the City Assessor, without prejudice to subsequent adjustment depending upon the final outcome of the appeal. 4A. IMPOSITION OF REAL PROPERTY TAX SECTION 2(4A)01. Power to Levy Real Property Tax. The City shall levy an annual ad valorem on real property such as land, building, machinery, and other improvement not hereinafter specifically exempted. SECTION 2(4A)02. Rates of Levy. The City shall fix a uniform rate of basic real property tax: (a) At the rate not exceeding one percent (1%) of the assessed value of real property, and, an additional one (1%) to the basic real property tax of which proceeds shall exclusively accrue to the Special Educational Fund (SEF). SECTION 2(4A)03. Exemption from Real Property Tax. The following are exempted from payment of the real property tax: (a) Real property owned by the Republic of the Philippines or any of its political subdivisions except when the beneficial use thereof has been granted, for consideration or otherwise, to a taxable person; (b) Charitable institutions, churches, parsonages or convents appurtenant thereto, mosques, non-profit or religious cemeteries and all lands, buildings, and improvements actually, directly, and exclusively used for religious, charitable or educational purposes; (c) All machineries and equipment that are equally, directly and exclusively used by local water districts and government-owned or controlled corporations engaged in the supply and distribution of water and/or generation and transmission of electric power; (d) All real property owned by duly registered cooperatives as provided for under R.A. No. 6938; and (e) Machinery and equipment used for pollution control and environment protection. Except as provided herein, any exemption from payment of real property tax previously granted to, or presently enjoyed by, all persons, whether natural or juridical, including all government-owned or controlled corporations are hereby withdrawn upon the effectivity of this Local Government Code. 5A. SPECIAL LEVIES ON REAL PROPERTY SECTION 2(5A)01. Additional Levy on Real Property for the Special Education Fund. The City shall levy and collect an annual tax of one percent (1%) on the assessed value of real property, which shall be in addition to the basic real property tax. The proceeds thereof shall exclusively accrue to the Special Education Fund (SEF). SECTION 2(5A)02. Additional Ad Valorem Tax on Idle Lands. The City shall levy an annual tax n idle lands at the rate not exceeding five percent (5%) of the assessed value of the property which shall be in addition to the basic real property tax. SECTION 2(5A)03. Idle Land, Coverage. For the purpose of real property taxation, idle lands shall include the following: (a) Agricultural lands, more than one (1) hectare in area, suitable for cultivation, dairying, inland fishery, and other agricultural uses, one half (1/2) of which remain uncultivated or unimproved by the owner of the property or person having legal interest therein. Agricultural lands planted to permanent or perennial crops with at least fifty (50) trees to a hectare shall not be considered idle. Lands actually used for grazing purposes shall likewise not be considered idle lands. (b) Lands, other than agricultural, more than one thousand (1,000) square meters in area one half (1/2) of which remain unutilized or unimproved by the owner of the property or person having legal interest therein. Regardless of land area, this Section shall likewise apply to residential lots in subdivisions duly approved proper authorities, owners, who shall be liable for the additional tax: Provided, however, that individual lots of such subdivisions, the ownership of which has not been transferred to the buyer shall be considered as part of the subdivision, shall be subject to the considered as part of the subdivision owner or operator. SECTION 2(5A)04. Idle Lands Exempt from Tax. The city may exempt idle lands from the additional levy by reason of force majeure, civil disturbance, natural calamity or any cause or circumstance which physically or legally prevents the owner of the property or person having legal interest therein from improving, utilizing or cultivating the same. SECTION 2(5A)05. Special Levy by Local Government Units. The City may impose a special levy on the lands comprised within its territorial jurisdiction specially benefited by public works projects or improvements funded by the local government unit concerned: Provided, however, That the special levy shall not exceed sixty percent (60%) of the actual cost of such projects and improvements, including the cost of acquiring land and such other real property in connection therewith: Provided, further, That the special levy shall not apply to lands exempt from basic real property tax and the remainder of the land portions of which have been donated to the local government unit concerned for the construction of such projects or improvement. SECTION 2(5A)06. Listing of Idle Lands by the Assessor. The city assessor shall make and keep an updated record of all idle lands located within his area of jurisdiction. For purposes of collection, the city treasurer who shall notify, on the basis of such record, owner of the property or person having legal interest therein of the imposition of the additional tax. SECTION 2(5A)07. Ordinance Imposing a Special Levy. A tax ordinance imposing a special levy shall describe with reasonable accuracy the nature, extent, and location of the public works projects or improvements to be undertaken, state the estimated cost thereof, specify the metes and bounds by monuments and lines and the number of annual installments for the payment of the special levy which in no case shall be less than five (5) nor more than ten (10) years. The Sangguniang Panlungsod shall not be obliged, in the apportionment and computation of the special levy, to establish a uniform percentage of all lands subject to the payment of the tax for the entire jurisdiction, but it may file different rates for different parts or sections thereof, depending on whether such land is more or less benefited by the proposed work. SECTION 2(5A)08. Publication of Proposed Ordinance Imposing Special Levy. Before the enactment of an ordinance imposing a special levy, the Sangguniang Panlungsod shall conduct a public hearing thereon; notify in writing the owners of the real property to be affected or the persons having legal interest therein as to the date and place thereof and afford the latter the opportunity to express their positions or objections relative to the proposed ordinance. SECTION 2(5A)09. Fixing the Amount of Special Levy. The special levy authorized herein shall be apportioned, computed, and assessed according to the assessed valuation of the lands affected as shown by the books of the City Assessor, or its current assessed value as fixed by said assessor if the property does not appear of record in his books. Upon the effectivity of the ordinance imposing special levy, the assessor concerned shall forthwith proceed to determine the annual amount of special levy assessed against each parcel of land comprised within the area especially benefited and shall send to each landowner a written notice thereof by mail, personal service or publication in appropriate cases. SECTION 2(5A)10. Taxpayers' Remedies against Special Levy. Any power of real property affected by a special levy or any person having a legal interest therein may, upon receipt of the written notice of assessment of the special levy, avail of the remedies provided for in Chapter 3, Title Two, Book II of Republic Act No. 7160. SECTION 2(5A)11. Accrual of Special Levy. The special levy shall accrue on the first day of the quarter next following the effectivity of the ordinance imposing such levy. 6A. COLLECTION OF REAL PROPERTY TAX SECTION 2(6A)01. Date of Accrual of Tax. The real property tax for any year shall accrue on the first day of January and from the date it shall constitute a lien on the property, which shall be encumbrance of any kind whatsoever, and shall be extinguished only upon the payment of the delinquent tax. SECTION 2(6A)02. Collection of Tax. The collection of the real property tax with interest thereon and related expenses, and the enforcement of the remedies provided for in this Title or any applicable laws, shall be the responsibility of the City Treasurer, who will in turn distribute the proceeds in accordance with the provisions of this Title. SECTION 2.6A.03. The City Assessor to Furnish the City Treasurer with Assessment Roll. The City Assessor shall prepare and submit to the City Treasurer, on or before the thirty-first (31st) day of December each year, an assessment roll containing a list of all persons whose real properties have been newly assessed or reassessed and the values of such properties. He shall likewise furnish the City Treasurer with the Real Property Tax Order of Payment, for the treasurer to send copies to the Barangay Chairmen/Captains and the Barangay Treasurers. SECTION 2(6A)04. Notice of Time for Collection of Tax. The City Treasurer shall, on or before the thirty-first (31st) day of January each year, in the case of the basic real property tax and the additional tax for the Special Education Fund (SEF) or on any other date to be prescribed by the Sangguniang Panlungsod in the case of any other tax levied under this Title, post the notice of the dates when the tax may be paid without interest at a conspicuous and publicly accessible place at the City Hall. Said notice shall likewise be published in a newspaper of general circulation in the City once a week for two (2) consecutive weeks. SECTION 2(6A)05. Payment of Real Property Taxes in Installments. The owner of the real property or the person having legal interest therein may pay the basic real property tax and the additional tax for Special Education Fund (SEF) due thereon without interest in four (4) equal installments; the first installment to be due and payable on or before March 31; the second on or before June Thirty (30); the third installment, on or before September Thirty (30); and the last installment on or before December Thirty-first (31st) except the special levy the payment of which shall be governed by ordinance of the Sangguniang Panlungsod. The date for the payment of any other tax imposed under this Title without interest shall be prescribed by the Sangguniang Panlungsod. Payments of real property taxes shall first be applied to prior years delinquencies, interests, and penalties, if any, and only after said delinquencies are settled may tax payments be credited for the current period. SECTION 2(6A)06. Tax Discount for Advanced Prompt Payment. If the basic real property tax and the additional tax accruing to the Special Education Fund (SEF) are paid in advance in accordance with the prescribed schedule of payment as provided under this Title, the taxpayer is entitled to a Ten (10%) percent discount of the annual tax due. If the taxpayer pays in full for the basic and Special Education Fund for the next succeeding year also he is entitled to a discount of Fifteen (15%) percent of the taxes due for that year. If he pays in full for the basic and Special Education Fund (SEF) in advance for three (3) years starting from the current year, he is entitled to a discount of twenty (20%) percent. SECTION 2(6A)07. Payment Under Protest. (a) No protest shall be entertained unless the taxpayer pays the tax. There shall be annotated on the tax receipts the words "paid under protest." The protest in writing must be filed within thirty (30) days from payment of the tax to the City Treasurer, who shall decide the protest within sixty (60) days from receipt. (b) The tax or a portion thereof paid under protest, shall be held in trust by the City Treasurer. (c) In the event that the protest is finally decided in favor of the taxpayer, the amount or portions of the tax protested shall be refunded to the protestant, or applied as tax credit against his existing or future tax liability. (d) In the event that the protest is denied or upon the lapse of the sixty (60) days period prescribed in subparagraph (a), the taxpayer may avail of the remedies as provided for in Chapter 3, Title II, Book II of Republic Act No. 7160. SECTION 2(6A)08. Repayment of Excessive Collections. When an assessment of basic real property tax, or any other tax levied under this Title, is found to be illegal or erroneous and the tax is accordingly reduced or adjusted, the taxpayer may file a written claim for refund or credit for taxes and interests with the City Treasurer within two (2) years from the date the taxpayer is entitled to such reduction or adjustment. The City Treasurer shall decide that claim for tax refund or credit within sixty (60) days form receipt thereof. In case the claim for tax refund or credit is denied, the taxpayer may avail of the remedies as provided in Chapter 3, Title II, Book II of Republic Act No. 7160. SECTION 2(6A)09. Notice of Delinquency in the Payment of the Real Property Tax. (a) When the real property tax or any other tax imposed under this Title becomes delinquent, the City Treasurer shall immediately cause a notice of the delinquency to be posted at the main entrance of the City Hall and in a publicly accessible and conspicuous place in each Barangay in this City. The notice of delinquency shall also be published once a week for two (2) consecutive weeks, in a newspaper of general circulation in this City. (b) Such notice shall specify the date upon which the tax became delinquent and shall state that personal property may be distrained to effect payment. It shall likewise state that at any time before the distraint of personal property, payment of the tax with surcharges, interests and penalties may be made in accordance with the next following Section, and unless the tax, surcharges and penalties are paid before the expiration of the year for which the tax is due except when the notice of assessment or special levy is contested administratively or judicially pursuant to the provisions of Chapter 3, Title II, Book II of Republic Act No. 7160, the delinquent real property will be sold at public auction, and the title to the property will be vested in the purchases, subject, however, to the right of the delinquent owner of the property or any person having legal interest therein to redeem the property within one (1) year from the date of sale. SECTION 2(6A)10. Interests on Unpaid Real Property Tax. In case of failure to pay the basic real property tax or any other tax levied under this Title upon the expiration of the periods as provided in Section . . ., or when due, as the case may be, shall subject the taxpayer to the payment of interest at the rate of two percent (2%) per month on the unpaid amount or a fraction thereof, until the delinquent tax shall have been fully paid: Provided, however, That in no case shall the total interest on the unpaid tax or portion thereof exceed thirty-six (36) months. SECTION 2(6A)11. Remedies for the Collection of Real Property Tax. For the collection of the basic real property tax and any other tax levied under this Title, the City may avail of the remedies by administrative action thru levy on real property or by judicial action. SECTION 2(6A)12. Local Governments Lien. The basic real property tax and any other tax levied under the Title constitutes a lien on the property subject to tax, superior to all liens, charges or encumbrances in favor of any person, irrespective of the owner or possessor thereof enforceable by administrative or judicial action, and may only be extinguished upon payment of the tax and the related interests and expenses. SECTION 2(6A)13. Levy on Real Property. After the expiration of the time required to pay the basic real property tax or any other tax levied under this Title, real property subject to such tax may be levied upon through the issuance of a warrant on or before, or simultaneously with, the institution of the civil action for the collection of the delinquent tax. The City Treasurer when issuing a warrant of levy shall prepare a duly authenticated certificate showing the name of the delinquent owner of the property or person having legal interest therein, the description of the property, the amount of the tax due and the interest thereon. The warrant shall operate with the force of a legal execution throughout the City. The warrant shall be mailed to or served upon the delinquent owner of the real property or person having legal interest therein, or in case he is out of the country or cannot be located, to the administrator or occupant of the property. At the same time, written notice of the levy with the attached warrant shall be mailed to or served upon the City Assessor and the Registrar of Deeds., who shall annotate the levy on the tax declaration and certificate of title of the property, respectively. The levying officer shall submit a report on the levy to the Sangguniang Panlungsod within ten (10) days after receipt of the warrant by the owner of the property or person having legal interest therein. SECTION 2(6A)14. Penalty for Failure to Issue and Execute Warrant. Without prejudice to criminal prosecution under the Revised Penal Code and other applicable laws, the City Treasurer or his deputy who fails to issue or execute the warrant of levy within one (1) year from the tax becomes delinquent or within thirty (30) days from the date of the issuance thereof, or who is found guilty of abusing the exercise thereof in an administrative or judicial proceeding shall be dismissed from the service. SECTION 2(6A)15. Advertisement and Sale. Within thirty (30) days after service of the warrant of levy, the City Treasurer shall proceed to publicly advertise for sale or auction the property or a usable portion thereof as may be necessary to satisfy the tax delinquency and expenses of sale. The advertisement shall be effected by posting a notice at the main entrance of the City Hall building, and in a publicly accessible and conspicuous place in the Barangay where the real property is located, and by publication once a week for two (2) weeks in a newspaper of general circulation in the City. The advertisement shall specify the amount of the delinquent tax, the interest due thereon, and expenses of sale, the date and place of sale, the name of the owner of the real property or person having legal interest therein, and a description of the property to be sold. At any time before the date fixed for the sale, the owner of the real property or person having legal interest therein, and a description of the property to be sold. At any time before the date fixed for the sale, the owner of the real property or person having legal interest therein may stay the proceedings by paying the delinquent tax, the interest due thereon and the expenses of sale. The sale shall be held either at the main entrance of the City Hall building, or on the property to be sold, or at any other place as specified in the notice of the sale. Within thirty (30) days after the sale, the City Treasurer or his deputy shall make a report of the sale to the Sangguniang Panlungsod, and which shall form part of his records. The City Treasurer shall likewise prepare and deliver to the purchaser a certificate of sale which shall contain the name of the purchaser, a description of the property sold, the amount of the delinquent tax, the interest due thereon, the expenses of sale and a brief description of the proceedings: Provided, however, That proceeds of the sale in excess of the delinquent tax, the interest due thereon, and the expenses of sale shall be remitted to the owner of the real property or person having legal interest therein. The City Treasurer may, by ordinance duly approved, advance an amount sufficient to defray the costs of collection thru the remedies provided for in this Title, including the expenses of advertisement and sale. SECTION 2(6A)16. Redemption of Property Sold. Within one (1) year from the date of sale, the owner of the delinquent real property or person having legal interest therein, or his representative, shall have the right to redeem the property upon payment to the City Treasurer of the amount of the delinquent tax, including the interest due thereon, and the expenses of sale from the date of interest due thereon, and the expenses of sale 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 sale to the date of redemption. Such payment shall invalidate the certificate of sale issued to the purchaser and the owner of the delinquent real property or person having legal interest therein shall be entitled to a certificate of redemption which shall be issued by the City Treasurer or his deputy. From the date of sale until the expiration of the period of redemption, the delinquent real property shall remain in the possession of the owner or person having legal interest therein who shall be entitled to the income and other fruits thereof. The City Treasurer or his deputy, upon receipt from the purchaser of the certificate of sale, shall forthwith return to the latter the entire amount paid by him plus interest of not more than two percent (2%) per month. Thereafter, the property shall be free from the lien of such delinquent tax, interest due thereon and expenses of sale. SECTION 2(6A)17. Final Deed to Purchaser. In case the owner or person having legal interest therein fails to redeem the delinquent property as provided herein, the City Treasurer shall execute a deed conveying to the purchaser said property, free from lien of the delinquent tax, interest due thereon and expenses of sale. The deed shall briefly state the proceedings upon which the validity of the sale rests. SECTION 2(6A)18. Purchase of Property by the City of Isabela for Want of Bidders. In case there is no, bidder for the real property advertised for the sale as provided herein, or if the highest bid is for an amount insufficient to pay the real property tax and the related interest and costs of sale the City Treasurer conducting the sale shall purchase the property in behalf of the City of Isabela to satisfy the claim and within two days thereafter shall make a report of his proceedings which shall be reflected upon the records of his office. It shall be the duty of the Registrar of Deeds upon registration with his office of such any declaration of forfeiture to transfer the title of the forfeited property to the City Government of Isabela without necessity of an order from a competent court. Within one year from the date of such forfeiture, the taxpayer or his representative may redeem the property by paying to the City Treasurer the full amount of the real property tax and the related interest and the costs of sale. If the property is not redeem as provided herein, the ownership thereof shall be fully vested on the City of Isabela. SECTION 2(6A)19. Resale of Real Estate Taken for Taxes, Fees or Charges. The Sangguniang Panlungsod may, by ordinance duly approved and upon notice of not less than twenty (20) days sell and dispose of the real property acquired under the preceding section at public auction. The proceeds of the sale shall accrue to the general fund of the City of Isabela. SECTION 2(6A)20. Further Distrain of Levy. Levy may be repeated, if necessary until the full amount due, including all expenses, is collected. SECTION 2(6A)21. Collection of Real Property Tax through the Courts. The City may enforce the collection of the basic real property tax or any other tax levied under this chapter by civil action in any court of competent jurisdiction. The civil action shall be filed by the Chief Executive or his authorized representative to be assisted by competent Legal Officer, within the period prescribed in the preceding section. SECTION 2(6A)22. Action Assailing Validity of Tax Table. No court shall entertain any action assailing the validity of any sale at public auction or real property or rights therein under this chapter until the taxpayer shall have deposited with the court the amount for which the real property was sold, together with interest of two (2%) percent per month from the date of sale to the time of institution of the action. The amount so deposited shall be paid to the purchaser at the auction sale if the deed is declared invalid but it shall be returned to the depositor if the action fails. Neither shall any court declare a sale at public auction invalid by reason of irregularities or informalities in the preceding unless the substantive rights of the delinquent owner of the real property or person having legal interest therein have been impaired. SECTION 2(6A)23. Payment of Delinquent Taxes on Property Subject of Controversy. In any action involving the ownership or possession of, or succession to, real property, the court may, motu proprio or upon representation of the City Treasurer or his deputy, award such ownership, possession, or succession to any party to the action upon payment to the court of the taxes with interest due on the property and all other cost that may have accrued, subject to the final outcome of the action. SECTION 2(6A)24. Treasurer to Certify Delinquencies Remaining Uncollected. The City Treasurer or his deputies shall prepare a certified list of all real property tax delinquencies which remained uncollected or unpaid for at least one year and a statement of reason or reasons for such non-collection or non-payment, and shall submit the same to the Sangguniang Panlungsod on or before December thirty first (31st) of the year immediately succeeding the year in which the delinquencies were incurred, with a request for assistance in the enforcement of the remedies for collection provided herein. SECTION 2(6A)25. Periods within Which to Collect Real Property Taxes. The basic real property tax and any other tax levied under this chapter shall be collected within five years from the date they become due. No action for the collection of the tax whether administrative or judicial, shall be instituted after the expiration of such period. In case of fraud or intent to evade payment of the tax, such action may be instituted for the collection of the same within ten years from the discovery of such fraud or intent to evade payment. The period of prescription within to collect shall be suspended for the time during which: 1. The City Treasurer is legally prevented from collecting the tax 2. The owner of the property or the person having legal interest therein requests for reinvestigation and executes a waiver in writing before the expiration of the period which to collect and 3. The owner of the property or the person having legal interest therein is out of the country or otherwise cannot be located. 7A. DISPOSITION OF PROCEEDS SECTION 2(7A)01. Distribution of Proceeds. The proceeds of the basic real property tax, including interest thereon, and proceeds from the use, lease or disposition, sale or redemption of property acquired at a public auction in accordance with the provisions of this Title by the City shall be distributed as follows: A. Share for the City of Isabela: 1. Seventy Percent (70%) of all the said taxes collected shall accrue to the general fund of Isabela City. B. Share for the Barangays: 1. Thirty Percent (30%) of all the said taxes collected shall distributed among the component barangays of the cities where the property is located. The share of the Barangay shall be released, without need of any further action, directly to the Barangay Treasurer on a quarterly basis within five (5) days after the end of each quarter and shall not be subject to any lien or holdback for whatever purpose. SECTION 2(7A)02. Application of Proceeds of the Additional One Percent SEF Tax. The proceeds from the additional one percent (1%) tax on real property accruing to the Special Education Fund (SEF) shall be automatically released to the Local School Boards: Provided, That, the proceeds shall be allocated for the operation and maintenance of public schools, construction and repair of school buildings, facilities and equipment, educational research, purchase of books and periodicals, and sports development as determined and approved by the Local School Board. SECTION 2(7A)03. Proceeds of the Special Levy. The proceeds of the special levy on lands benefited by public works projects and other improvements shall accrue to the general fund of the City of Isabela. 8A. SPECIAL PROVISIONS SECTION 2(8A)01. General Assessment Revision; Expenses Incident Thereto. The Sangguniang Panlungsod hereby appropriates the amount of Two Hundred Fifty Thousand (P250,000.00) Pesos to defray the expenses incident to the general revision of real property assessment. An accelerated rate of increase of Ten (10%) from the said amount shall be augmented for the said purpose during the General Assessment Revision of real property every three (3) years, thereafter. SECTION 2(8A)02. Condonation or Reduction of Real Property Tax and Interest. In case of a general failure of crops or substantial decrease in the price of agricultural or agri-based products, or calamity in the city, the sanggunian concerned, by ordinance passed prior to the first (1st) day of January of any year and upon recommendation of the local Disaster Coordinating Council, may condone or reduce, wholly, or partially, the taxes and interest thereon for the succeeding year or years in the city affected by calamity. SECTION2(8A)03. Condonation or Reduction of Tax by the President of the Philippines. The president of the Philippines may, when public interest so requires, condone or reduce the real property tax and interest for any year in the city. SECTION 2(8A)04. Duty of Register of Deeds and Notaries Public to Assist the City Assessor. It shall be the duty of the Registrar of Deeds and notaries public to furnish the City Assessor with copies of all contracts selling, transferring, or otherwise conveying, leasing, or mortgaging real property received by, or acknowledged before them. SECTION 2(8A)05. Insurance Companies to Furnish Information. Insurance companies are hereby required to furnish the City Assessor copies of any contract or policy insurance on buildings, structures, and improvements insured by them or such other documents which may be necessary for the proper assessment thereof. SECTION 2(8A)06. Fees in Court Actions. All court actions, criminal or civil, instituted at the instance of the City Treasurer, City Assessor, State Prosecutor, or the City Mayor, under the provisions of this Code, shall be exempt from the payment of court and sheriff's fees. SECTION 2(8A)07. Fees in Registration of Papers or Documents on Sale of Delinquent Real Property to the City of Isabela. All certificates, documents, and papers covering the sale of delinquent property to this city, if registered in the Registry of Property, shall be exempt from the documentary stamp tax and registration fees. SECTION 2(8A)08. Real Property Assessment Notice or Owner's Copies of Tax Declarations to be Exempt from Postal Charges or Fees. All real property assessment notices or owner's copies of tax declaration sent through the mails by the City Assessor shall be exempt from the payment of postal charges or fees. SECTION 2(8A)09. Sale and Forfeiture before Effectivity of R.A. No. 7160. Tax delinquencies incurred, and sales and forfeitures of delinquent real property effected, before the effectivity of R.A. No. 7160 shall be governed by the provisions of applicable laws then in force. SECTION 2(8A)10. Penalties for Omission of Property from Assessment or Tax Rolls by Officers and Other Acts. Any officer charged with the duty of assessing a real property who willfully fails to assess, or who intentionally omits from the assessment or tax roll any real property which he knows to be taxable, or who willfully or negligently under assesses any real property, or who intentionally violates or fails to perform any duty imposed upon him by law relating to the assessment of taxable real property shall, upon conviction, be punished by imprisonment of not less than one (1) month nor more than six (6) months, or by a fine of not less than One Thousand Pesos (P1,000.00) nor more than Five Thousand Pesos (P5,000.00), or both such imprisonment and fine, at the discretion of the court. The same penalty shall be imposed upon any officer charged with the duty of collecting the tax due on real property who willfully or negligently fails to collect the tax and institute the necessary proceedings for the collection of the same. Any other officer required by this Rule to perform acts relating to the administration of the real property tax or to assist the assessor or treasurer in such administration, who willfully fails to discharge such duties shall, upon conviction, be punished by imprisonment of not less than one (1) month nor more than six (6) months, or by a fine of not less than Five Hundred Pesos (P500.00) nor more than Five Thousand Pesos (P5,000.00), or both such imprisonment and fine, at the discretion of the court. SECTION 2(8A)11. Penalties for Delaying Assessment of Real Property and Assessment Appeals. Any government official who intentionally and deliberately delays the assessment of real property or the filing of any appeal against its assessment shall, upon conviction, be punished by imprisonment of not less than one (1) month nor more than six (6) months, or by a fine of not less than Five Hundred Pesos (P500.00), nor more than Five Thousand Pesos (P5,000.00), or both such imprisonment and fine, at the discretion of the court. SECTION 2(8A)12. Penalties for Failure to Dispose of Delinquent Real Property at Public Auction. The City Treasurer of this City who fails to dispose of delinquent real property at public auction in compliance with the pertinent provisions of this Title, and any other LGU official whose acts hinder the prompt disposition of delinquent real property at public auction shall, upon conviction, be subject to imprisonment of not less than one (1) month nor more than six (6) months, or a fine of not less than One Thousand Pesos (P1,000.00) nor more than Five Thousand Pesos (P5,000.00), or both such imprisonment and fine at the discretion of the court. SECTION 2(8A)13. Penalties for Non-compliance of Section 2(2A)03 of the City Revenue Code (Duty of Person Acquiring Real Property or Making Improvement Thereon. It shall be the duty of any person, or his authorized representative, acquiring at any time real property in the City of Isabela or making any improvement on real property, to prepare, or cause to be prepared, and file with the City Assessor, a sworn statement declaring the true value of the subject property, within sixty (60) days after the acquisition of such property or upon completion of occupancy of the improvements, whichever comes first. Fine of 75% of one (1%) Percent of the Assessed Value of the property acquired or improvements introduced plus standard fine of Ten (P10.00) Pesos but the total amount shall be less than Thirty-Six (P36.00) Pesos. ARTICLE B Tax on Idle Lands SECTION 2B.01 Idle Lands, Coverage. For purposes of real property taxation, idle lands shall include the following: (a) Agricultural lands, more than one (1) hectare in area, suitable for cultivation, dairying, inland fishery, and other agricultural uses, one-half (1/2) of which remain uncultivated or unimproved by the owner of the property or person having legal interest therein. Agricultural lands planted to permanent or perennial crops with at least fifty (50) trees to a hectare shall not be considered idle lands. Lands actually used for grazing purposes shall likewise not be considered idle lands. (b) Lands, other than agricultural, located in this City, more than one thousand (1,000) square meters in area one-half (1/2) of which remain unutilized or unimproved by the owner of the property or person having legal interest therein. Regardless of land area, this Section shall likewise apply to residential lots in subdivisions duly approved by Sangguniang Panlungsod, the ownership of which has been transferred to individual owners, who shall be liable for the additional tax: Provided, however, That individual lots of such subdivisions, the ownership of which has not been transferred, shall be subject to the additional tax payable by subdivision owner or operator. SECTION 2B.02. Imposing of Tax There is hereby levied an annual tax on idle lands at the rate not exceeding five (5%) percent of the assessed value of the property, which shall be in addition to the basic real property tax. SECTION 2B.03. Exemptions. The idle land tax shall not apply to idle lands wherein the landowner is physically or legally prevented from improving, utilizing or cultivating the same by reason of force majeure , civil disturbance, natural calamity or any justifiable cause or circumstance. Any persons having legal interest on the land desiring to avail of the exemption under this section shall file the corresponding application with the City Treasurer. The application shall state the ground(s) under which the exemption is being claimed. SECTION 2B.04. Collection and Accrual of Proceeds. The annual tax on idle lands shall be collected at the same time and in the same manner as that of the basic real property tax. The proceeds shall accrue to the general fund of the City of Isabela. SECTION 2B.05. Listing of Idle Lands by the Assessor. The City Assessor shall make and keep an updated record of idle lands located within his area of jurisdiction. For purposes of collection, the City Assessor shall furnish a copy thereof to the City Treasurer who shall notify, on the basis of such record, the owner of the property or person having legal interest therein of the imposition of the additional tax. ARTICLE C Special Levy on Lands SECTION 2C.01. Special Levy; Its Meaning. Special levy is a form of taxation based on the benefit principle. The land upon which it is imposed is supposed to have derived some special benefits in terms of higher values from the improvements introduced by the government. SECTION 2C.02. Imposition of Levy. A special levy is hereby imposed on the lands specially benefited by public works projects or improvements funded by the city at a rate of (not exceeding sixty percent (60%)) the actual cost of such projects and improvements, including the cost of acquiring land and such other real property in connection therewith. SECTION 2C.03. Exemptions. The special levy shall not apply to lands owned by: (a) The Republic of the Philippines or any of its political subdivisions except when the beneficial use thereof has been granted for consideration or otherwise to a taxable person. (b) Charitable institutions, churches, parsonages or convents appurtenant thereto, and all lands exclusively used for religious, charitable or educational purposes; and (c) Duly registered cooperatives as provided for under RA 6938. The special levy shall not also apply to the remainder of the land portions of which have been donated to the city for the construction of such projects or improvements. The special levy shall be paid within the quarter following the effectivity of the ordinance imposing such levy. SECTION 2C.04. Collection and Accrual of Proceeds. Collection of Special Levy on land shall be the responsibility of the City Treasurer. The proceeds shall accrue to the General Fund of the City of Isabela. SECTION 2C.05. Administrative Provisions. (a) Ordinance Imposing a levy. The tax ordinance imposing a special levy shall describe with reasonable accuracy the nature, extent, and location of the public work projects or improvements to be undertaken, state the estimated cost thereof, specify metes and bounds by monuments and lines and the number of annual installments for the payment of the special levy which in no case shall be less than five (5) nor more than ten (10) years. The Sangguniang Panlungsod shall not be obliged, in the apportionment and computation of the special levy, to establish a uniform percentage of all lands subject to the payment of the tax for the entire district, but it may fix different rates for different parts or sections thereof, depending on whether such land is more or less benefited by the project. The ordinance shall likewise specify the appropriate penalty for noncompliance or violations of the provisions of the said ordinance. (b) Publication of Proposed Ordinance Imposing Special Levy. Before the enactment of an ordinance imposing a special levy, the Sangguniang Panlungsod shall conduct a public hearing thereon; notify in writing the owners of real property to be affected or the persons having legal interest therein as to the date and place thereof and afford the latter the opportunity to express their positions or objections relative to the proposed ordinance. (c) Fixing the Amount of Special Levy. The special levy authorized herein shall be apportioned, computed, and assessed according to the assessed valuation of the lands affected as shown by the books of the City Assessor, or its current assessed value as fixed by said assessor if the property does not appear of record in his books. Upon the effectivity of the ordinance imposing special levy, the City Assessor shall forthwith proceed to determine the annual amount of special levy assessed against each parcel of land comprised within the area especially benefited and shall send to each landowner a written notice thereof by mail, personal service or publication in appropriate cases. (d) Taxpayer's Remedies Against Special Levy. Any owner of real property affected by a special levy or any person having a legal interest therein may, within sixty (60) days from the date of receipt of the written notice of assessment of the special levy, appeal to the City Board of Assessment Appeals by filing a petition under oath in the form for the purpose, together with copies of the tax declarations and such affidavits or documents in support of the appeal. ARTICLE D Socialized Housing Tax SECTION 2D.01. Definition of Terms. When used in this Chapter: a. Socialized Housing Refers to housing programs and projects covering houses and lots or home lots only duly undertaken by the government and private sector for the underprivileged and homeless citizens, with liberalized terms of interest payments and such other benefits in accordance with the provisions of the Urban Development and Housing Act of 1992. b. Urban Areas Refer to all cities regardless of their population density and to municipalities with a population density of at least five hundred (500) persons per square kilometer. SECTION 2D.02. Exemptions. The following are exempted from the socialized housing tax: a. Those included in the coverage of R.A. 6657, otherwise known as the Comprehensive Agrarian Reform Law. b. Those actually used for national defense and security of the state. c. Those used, reserved or otherwise set aside for government offices, facilities and other installations whether owned by the National Government, its agencies and instrumentalities, including government owned or controlled corporations, or by the local government units. Provided, however, that the lands herein mentioned, or portions thereof, which have not been used for the past ten (10) years from the effectivity of R.A. 7279 shall be covered by this tax. d. Those used, for pasts, reserves for flora and fauna, forests and watersheds, and other areas necessary to maintain ecological balance or environmental protection, as determined and certified by the proper government agency, and e. Those actually and primarily used for religious, charitable or educational purposes, cultural and historical sites, hospitals and health centers, and cemeteries or memorial parks. SECTION 2D.03. Imposition of Tax. There is hereby imposed a socialized housing tax at the rate of one-half (0.05%) percent on the assessed value of lands in urban areas in excess of Fifty Thousand Pesos (P50,000.00). SECTION 2D.04. Collection and Accrual of Proceeds. The fixed tax on socialized housing shall be collected at the same time and in the same manner as that of the basic real property tax. The proceeds of the additional socialized housing tax shall accrue to the Urban Development and Housing Program of the City of Isabela. SECTION 2D.05. Administrative Provisions. The City Assessor shall keep an updated record of lands in urban areas within his jurisdiction with assessed value in excess of Fifty Thousand (P50,000.00) Pesos. For purposes of collection, the City Assessor shall notify, on the basis of such record, the owner of the property or person having legal interest therein of the imposition of the additional tax. ARTICLE E Tax on Transfer of Real Property Ownership SECTION 2E.01. Imposition of Tax. There is hereby levied a tax on the sale, donation, barter, or on any other mode of transferring ownership or title of real property at the rate of seventy five percent (75%) of one percent (1%) of the total consideration involved in the acquisition of the property or the fair market value in case the monetary consideration involved in the transfer is not substantial, whichever is higher. The fair market value as used herein shall be that reflected in the prevailing schedule of fair market values enacted by the Sangguniang Panlungsod. SECTION 2E.02. Exemptions. The sale, transfer, or other disposition of real property pursuant to RA 6657 shall be exempt from this tax. SECTION 2E.03. Time of Payment. It shall be the duty of the seller, donor, transferor, executor or administrator to pay to the City Treasurer the tax herein imposed within sixty (60) days from the date of the execution of the deed or from the date of the property owner's death. SECTION 2E.04. Administrative Provisions. (a) The Register of Deeds of the city shall, before registering any deed, require the presentation of the evidence of payment of this tax. The City Assessor shall likewise make the same requirement before canceling an old tax declaration and issuing a new one. (b) Notaries Public shall furnish the City Treasurer with a copy of any deed transferring ownership or title to any real property within thirty (30) days from the date of notarization. SECTION 2E.05. Penalty. Any violation of the provision of this Chapter shall be punishable 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. ARTICLE F Tax on Printing and Publication SECTION 2F.01. Imposition of Tax. There is hereby levied a tax at the rate of seventy five percent (75%) of one percent (1%) of the gross annual receipts for the preceding calendar year on the business of persons engaged in the printing and/or publication of books, cards, posters, leaflets, handbills, certificates, receipts, pamphlets, and other similar nature. In the case of newly started business, the tax shall be one-twentieth (1/20) of one and one-half percent (1.50%) of the capital investment. In the succeeding calendar year, regardless of when the business started to operate, the tax shall be based on the gross receipts for the preceding calendar year, or any fraction thereof, as provided herein. SECTION 2F.02. Exemptions. The receipts from the printing and/or publishing of books or other reading materials prescribed by the Department of Education, or CHED as school texts or references shall be exempt from the tax herein imposed. SECTION 2F.03. Time of Payment. The tax imposed in this Article shall be due and payable in quarterly installments to the City Treasurer, within the first twenty (20) days following each quarter in the case of a newly-started business, the tax shall be paid before the business starts to operate. ARTICLE G Franchise Tax SECTION 2G.01. Definition. When used in this Article, franchise is a right or privilege, affected with public interest which is conferred upon private persons or corporation, under such terms and conditions as the government and its political subdivision may impose in the interest of public welfare, security and safety. SECTION 2G.02. Imposition of Tax. There is hereby imposed a tax on business enjoying a franchise tax, at a rate of seventy-five percent (75%) of one percent (1%) of the gross annual receipts, which shall include both cash sales and sales on account realized during the preceding calendar year within this province, excluding the territorial limits of the city. In the case of a newly started business, the tax shall be one-twentieth (1/20) of one percent (1%) of the capital investment. In the succeeding calendar year, regardless of when the business started to operate, the tax shall be based on the gross receipts for the preceding calendar year, or any fraction thereof, as provided herein. The capital investment to be used as basis of the tax of a newly started business as herein provided shall be determined in the following manner. (a) If the principal office of the business is located in the city, the paid-up capital stated in the articles of corporation in case of corporations, or in any similar document in case of other types of business organization, shall be considered as capital investment. (b) In the case of a branch or sales office located in the city which commences business operations during the same year as the principal office but which is located in another locality, the paid-up capital referred in (a) shall mean the amount of the capital investment made for the said branch or sales office. (c) Where the newly started business is a branch or sales office commencing operations at a year later than that of the principal office, capital investment shall mean the total funds invested in the branch or sales office. SECTION 2G.03. Exemptions. The term businesses enjoying franchise shall not include holders of certificates of public convenience for the operation of public vehicles for reason that such certificates are not considered as franchises. SECTION 2G.04. Time of Payment. The tax imposed in this Article shall be due and payable in quarterly installments to the City Treasurer, within the first twenty (20) days following each quarter in the case of a newly-started business, the tax shall be paid before the business starts to operate. SECTION 2G.05. Penalty. Any violation of the provision of this chapter shall be punishable by a fine of not less than One Thousand (P1,000.00) Pesos nor more than Five Thousand (P5,000.00) Pesos or imprisonment of not less than one (1) month nor more than six (6) months, or both at the discretion of the Court. ARTICLE H Professional Tax SECTION 2H.01. Imposition of Tax. There is hereby imposed an annual professional tax on each person engaged in the exercise or practice of his profession requiring government examination at the rate of THREE HUNDRED (P300.00) PESOS. SECTION 2H.02. Coverage. Professionals who passed the bar examinations, or any board or other examinations conducted by the Professional Regulation Commission (PRC) shall be subject to the professional tax. SECTION 2H.03. Exemption. Professionals exclusively employed in the government shall be exempt from the payment of this tax. SECTION 2H.04. Payment of the Tax. The professional tax shall be paid before any profession herein specified can be lawfully pursued. A line of profession does not become exempt even if conducted with some other profession for which the tax has been paid. SECTION 2H.05. Time of Payment. The professional tax shall be payable annually, on or before the thirty-first (31st) day of January of each year to the City Treasurer. Any person first beginning to practice a profession after the month of January must, however, pay the full tax before engaging therein. SECTION 2H.06. Place of Payment. Every person legally authorized to practice his profession, who is a resident of the City of Isabela or a non-resident who maintains his principal office in this City and who practices his profession in several places in the Province or elsewhere, shall pay the said tax to the City Treasurer of Isabela City. SECTION 2H.07. Administrative Provisions. a. A person who paid the professional tax shall be entitled to practice his profession in any part of the Philippines without being subjected to any other national or local tax or fee for the practice of such profession. b. The City Treasurer before accepting payment of the tax shall require the presentation of the valid Professional License issued by the Professional Regulation Commission. c. Any individual or corporation employing a person subject to the professional tax shall require payment by that person of the tax on his profession before employment and annually thereafter. d. Any person subject to the professional tax shall write in deeds, receipts, prescriptions, reports, books of account, plans and designs, surveys and maps, as the case may be, the number of the official receipt issued to him. SECTION 2H.08. Penalty. Any violation of the provision of this Chapter shall be punishable by a fine of not less than One Thousand (P1,000.00) Pesos nor more than Five Thousand (P5,000.00) Pesos or imprisonment of not less than one (1) month nor more than six (6) months or both, at the discretion of the court. ARTICLE I Amusement Tax on Admission SECTION 2I.01. Definitions. When used in this Article: a. Amusement. Is a pleasurable diversion and entertainment. It is synonymous to relaxation, avocation, pastime or fun. b. Amusement Places. Include theaters, cinemas, concert halls, circuses, and other places of amusement where one seeks admission to entertain oneself by viewing the show or performances. SECTION 2I.02. Imposition of Tax. There is hereby levied a tax to be collected from the proprietors, lessees, or operators of theaters, cinemas, concert halls, circuses, boxing stadium, and other places of amusement at the rate of thirty percent (30%) of the gross receipts from admission fees. SECTION 2I.03. Manner of Computing Tax. In the case of theaters or cinemas, the tax shall first be deducted and withheld by their proprietors, lessees, or operators and paid to the City Treasurer of Isabela City before the gross receipts are divided between said proprietors, lessees, or operators and the distributors of the cinematographic films. SECTION 2I.04. Exemption. The holding of operas, concerts, dramas, painting and art exhibitions, flower shows, musical programs, coran/bible reading contests, literary and oratorical presentations, except pop, rock or similar concerts shall be exempted from the payment of the tax herein imposed. SECTION 2I.05. Time and Place of Payment. The amusement tax on admission herein imposed shall be due and payable by the proprietor, lessee or operator concerned, within the first twenty (20) days of the month next following that for which they are due to the City Treasurer of Isabela City before the gross receipts are divided between the proprietors, lessees, or operators and the distributors of the cinematographic films. In the case of itinerant operators of similar modes of amusement, the tax herein prescribed shall be paid immediately after the last full show or performance. SECTION 2I.06. Administrative Provisions. a. Filing of Return. Upon payment of the tax due, the proprietors, lessees, or operators of theaters, cinemas, concert halls, circuses, boxing stadium, and other places of amusement, shall attach a true and complete sworn return showing the gross receipts from admission fees during the preceding month. b. Forms of Tickets. The proprietor, lessee or operator of an amusement place where payment of a fee is required for admission, shall provide for himself with tickets which shall be serially numbered indicating therein the name of the amusement place and the admission price. The serial number must be printed on both ends of the tickets such that when divided into two upon being presented for admission, the serial number shall appear on both parts. The gatekeeper shall drop one-half of the torn ticket in a locked box or receptacle and the other half to be returned to the customer. The box or receptacle shall only be opened in the presence of a representative from the Office of the City Treasurer. c. Registration of Tickets. All admission tickets which shall be sold to the public must first be registered with the Office of the City Treasurer and shall be stamped with the seal of the said office. It shall be unlawful for any proprietor, operator and lessee of an amusement place to keep on his possession or have unregistered tickets in the amusement place. d. Verification of Tickets. The City Mayor or Treasurer shall, whenever they deem it necessary for the good of the service, post their duly authorized inspectors at the gates of amusement places for the purpose of verifying all tickets sold thereat. The said duly authorized inspectors shall have access to all admission tickets being sold to the public from opening time of the amusement place up to closing time. SECTION 2I.07. Penalty. Any violation of the provision of this Chapter shall be punishable by a fine of not less than One Thousand (P1,000.00) Pesos nor more than Five Thousand (P5,000.00) Pesos or imprisonment of not less than one (1) month nor more than six (6) months, or both, at the discretion of the court. ARTICLE J Annual Fixed Tax for Every Delivery Truck or Van of Manufacturers or Producers, Wholesalers of, Dealers or Retailers in, Certain Products SECTION 2J.01. Imposition of Tax. There is hereby imposed an annual fixed tax for every truck, van or any motor vehicle used by manufacturers, producers, wholesalers, dealers in the delivery or distribution of distilled spirits, fermented liquors, soft drinks, cigars and cigarettes, and other products as may hereafter be determined by the Sangguniang Panlungsod, to sale outlets, or consumers, whether directly or indirectly, within the City in the amount indicated in the next succeeding section. SECTION 2J.02. Exemption. The manufacturers, producers, wholesalers, dealers, and retailer referred to in the preceding sections shall be exempt from the payment of the peddlers tax in the sale of any merchandise or article of commerce imposable by the city. SECTION 2J.03. Time and Place of Payment. The tax imposed in this Article shall accrue on the first day of January and shall be paid to the City Treasurer within the first twenty (20) days of January. SECTION 2J.04. Tax on Delivery Truck or Van. Truck or van or any vehicle used by manufacturers, producers or dealers in certain products: Tax on delivery trucks or vans or any vehicle used of manufacturers, producers or dealers in certain products: Annual Rate 1. Manufacturers, producers, wholesalers or dealers or retailers in the delivery or distribution of distilled spirits, fermented liquors, softdrinks, cigars and cigarettes, delivering their products to sales outlets, or selling to consumers, whether directly or indirectly within the City of Isabela. 112.00 Delivery trucks or van refer to herein should be properly marked with the name of the company/person it represent. The manufacturers, producers and dealers referred to in the foregoing paragraphs shall be exempted from the tax peddlers. SECTION 2J.05. Penalty. Any violation of the provision of this Chapter shall be punishable by a fine of not less than One Thousand (P1,000.00) Pesos nor more than Five Thousand (P5,000.00) Pesos 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 Graduated Tax on Business SECTION 2K.01. Definition of Terms. When used in this Article. More terms defined under Art. C, Section 1C.01. (a) 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; (b) Amusement is a pleasurable diversion and entertainment. It is synonymous to relaxation, avocation, pastime, or fun; (c) Amusement Places include theaters, cinemas, concert halls, circuses and other places of amusement where one seeks admission to entertain oneself by seeing or viewing the show or performance; (d) 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 (Php50,000.00) Pesos or the poverty line established by NEDA for the particular region or locality, whichever is higher; (e) 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; (f) Public Market refers to any place, building, or structure of any kind designated as such by the local board or council, except public streets, plazas, parks, and the like. (g) Restaurant refers to any place which provides food to the public and accepts orders from them at a price. This term includes caterers. (h) Retail means a sale where the purchaser buys the commodity for his consumption, irrespective of the quantity of the commodity sold; SECTION 2K.02. Imposition of Tax. There is hereby imposed on the following persons who establish, operate, conduct or maintain their respective business within the City a graduated business tax in the amounts hereafter prescribed: A. On Manufacturers, assemblers, repackers, Processor, Brewers, distillers, Rectifier and Compounders of liquors, distilled spirits and wines or Manufacturers of article of commerce of whatever kind or nature with the following schedules: With Gross Sales for the preceding Calendar Year in the amount: Gross Sales Annual Tax Less than 10,000.00 231.00 P10,000.00 > but < 15,000.00 308.00 15,000.00 > but < 20,000.00 422.80 20,000.00 > but < 30,000.00 616.00 30,000.00 > but < 40,000.00 924.00 40,000.00 > but < 50,000.00 1,155.00 50,000.00 > but < 75,000.00 1,848.00 75,000.00 > but < 100,000.00 2,310.00 100,000.00 > but < 150,000.00 3,080.00 150,000.00 > but < 200,000.00 3,850.00 200,000.00 > but < 300,000.00 5,390.00 300,000.00 > but < 500,000.00 7,700.00 500,000.00 > but < 750,000.00 11,200.00 750,000.00 > but < 1,000,000.00 14,000.00 1,000,000.00 > but < 2,000,000.00 19,250.00 2,000,000.00 > but < 3,000,000.00 23,100.00 3,000,000.00 > but < 4,000,000.00 27,720.00 4,000,000.00 > but < 5,000,000.00 32,340.00 5,000,000.00 > but < 6,500,000.00 34,125.00 6,000,000.00 or more Plus 40% of 1% 6,000,000.00 or more at the rate Forty (40%) Percent of one (1%) percent. B. On Wholesalers, distributors or Dealers, in any article of commerce of whatever kind or nature in accordance with the following schedules: With Gross Sales for the preceding Calendar Year in the amount: Gross Sales Annual Tax Less than 1,000.00 25.20 1,000.00 > but < 2,000.00 46.20 2,000.00 > but < 3,000.00 70.00 3,000.00 > but < 4,000.00 100.80 4,000.00 > but < 5,000.00 168.00 5,000.00 > but < 6,000.00 169.40 6,000.00 > but < 7,000.00 200.20 7,000.00 > but < 8,000.00 231.00 8,000.00 > but < 10,000.00 261.80 10,000.00 > but < 15,000.00 308.00 15,000.00 > but < 20,000.00 385.00 20,000.00 > but < 30,000.00 462.00 30,000.00 > but < 40,000.00 616.00 40,000.00 > but < 50,000.00 924.00 50,000.00 > but < 75,000.00 1,386.00 75,000.00 > but < 100,000.00 1,848.00 100,000.00 > but < 150,000.00 2,618.00 150,000.00 > but < 200,000.00 3,388.00 200,000.00 > but < 300,000.00 4,620.00 300,000.00 > but < 500,000.00 6,160.00 500,000.00 > but < 750,000.00 9,240.00 750,000.00 > but < 1,000,000.00 12,320.00 1,000,000.00 > but < 2,000,000.00 14,000.00 2,000,000.00 or more at rate not exceeding fifty (50%) percent of one (1%) percent The businesses enumerated in paragraph (a) above shall no longer be subject to the tax on wholesalers, distributors, or dealers provided in this Article. 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 (d) 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 purpose of this provision, the term exporters shall refer to those who are principally engaged in the business of exporting goods and merchandise, as "manufacturers and producers" whose goods or products are both sold and 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 (A), (B) and (D) of this Article. On all exporters of any article of commerce of whatever kind of nature at the rate of three (3%) percent the gross sales of receipts and a regulatory fee of Two Thousand One Hundred (P2,100.00) Pesos shall be collected. D. On Retailers with Gross Sales or receipts for the preceding calendar year in accordance with the following schedules: Gross Receipts Annual Tax P400,000.00 or less 3.00% on Gross Receipts More than P400,000.00 1 1/2 % on Gross Receipts 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 Fifty Thousand Pesos (P50,000.00) subject to existing laws and regulations . E. On Contractors and other independent contractors, taxes shall be in accordance with the following schedules: Gross Sales Annual Tax Less than 5,000.00 38.50 P5,000.00 > but < 10,000.00 86.24 10,000.00 > but < 15,000.00 146.30 15,000.00 > but < 20,000.00 231.00 20,000.00 > but < 30,000.00 385.00 30,000.00 > but < 40,000.00 539.00 40,000.00 > but < 50,000.00 770.00 50,000.00 > but < 75,000.00 1,232.00 75,000.00 > but < 100,000.00 1,848.00 100,000.00 > but < 150,000.00 2,772.00 150,000.00 > but < 200,000.00 2,856.00 200,000.00 > but < 250,000.00 4,242.00 250,000.00 > but < 300,000.00 6,468.00 300,000.00 > but < 400,000.00 8,652.00 400,000.00 > but < 500,000.00 11,550.00 500,000.00 > but < 750,000.00 12,950.00 750,000.00 > but < 1,000,000.00 14,350.00 1,000,000.00 > but < 2,000,000.00 16,100.00 2,000,000.00 or more 17,750.25 P2,000,000.00 or more at rate not exceeding fifty (50%) percent of one (1%) percent. In case of a newly started business, the tax shall not be less than P57.75. Should a contractor undertake to furnish the materials and labor in the construction work, the costs of such materials and labor shall be deducted from his gross receipts for the purpose of determining the tax due from him. For purposes of this section, the tax on 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. Provided, that in no case shall the tax on gross sales of P3,000,000.00 or more be less than P17,750.00 are hereby imposed on the businesses hereunder enumerated: 1. Restaurants, cafes, cafeterias, carinderias, eateries, food caterers, ice cream and other refreshment parlors, and soda fountain bars; 2. 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; 3. Commission agents; 4. Lessors, dealers, brokers of real estate; 5. Travel agencies and travel agents; 6. Boarding houses, pension houses, motels, apartments, apartelles, and condominiums; 7. Subdivision owners/Private Cemeteries and Memorial Parks; 8. Privately-owned markets; 9. Hospitals, medical clinics, dental clinics, therapeutic clinics, medical laboratories, dental laboratories; 10. Cockpit operations (to include plasada and cockpit rentals); 11. Operators of Cable Network System; 12. Operators of computer services establishment; 13. General consultancy services; 14. All other similar activities consisting essentially of the sales of services for a fee. - Newly-Started, Related or Combined Businesses, Rate of Tax; 1. The tax that shall be payable by newly-started business in Subsections (a), (b), and (d) of this Article, shall be fixed by the quarter and shall not exceed 1/4 of one tenth (1/10) of one (1%) of the capital investment for the initial quarter in which the business starts to operate. 2. In the succeeding quarters, the tax shall be based on the gross sales of the preceding quarter at a rate not exceeding one-fourth (1/4) of the maximum allowable under the pertinent provisions as applied in relation with Essential Commodities and Rice and Corn Business. 3. In the succeeding quarters, the tax shall be based on the gross sales of the preceding quarter at a rate not exceeding one-fourth (1/4) of the maximum allowable under the pertinent provisions as applied in relation with essential commodities and rice and corn business. 4. In the succeeding calendar years, the tax shall be computed on the basis of the total sales realized during the preceding calendar year, or fraction thereof. 5. Taxes due on newly-started businesses other than those referred to in the foregoing paragraphs shall not be less than the minimum prescribed for such businesses under the applicable provisions of this ordinance. - Related or combined businesses: 1. If a person conducts or operates two or more related businesses subject to the same rate of imposition under any one of Subsections (a), (b), and (d) of this Article, the tax shall be computed on the basis of combined total gross sales of all businesses. 2. If the business operated by one person is governed by separate tax schedule, the taxable gross sales of each business shall be reported independently and the tax thereon shall be computed on the basis of the pertinent schedules prescribed in this Article. F. Tax on pawnshops, money shops, lending investors, finance and investment companies, insurance companies, banks, stock markets, stock brokers and dealers in securities and foreign exchange and other financial institutions except the Central Bank of the Philippines. At the rate of Seventy-Five (75%) percent of One (1%) percent on the gross receipts of the preceding calendar year derived from interest, commissions, and discounts from lending activities, rentals on property and profit from exchange or sale of property, insurance premium. G. On banks and other financial institutions, at the rate of seventy-five (75%) percent of one (1%) percent 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. Taxes withheld by the banks and other financial institutions are to be remitted to the Local Bureau of Internal Revenue. Managers or cashiers of banks and other financial institutions are liable for non-compliance of this section. H. On peddlers engaged in the sale of any merchandise or article of commerce, at the rate of: One Hundred Forty (P140.00) Pesos, per peddler annually. ARTICLE L Other Taxes on Business L1. Tax on Mobile Traders SECTION 2(L1).01. Definition of Terms. 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 2(L1)02. Imposition of Tax. There is hereby imposed an annual tax at the rate of three (3%) percent on the gross receipts of Mobile Traders. SECTION 2(L1)03. Time of Payment. The tax shall be paid upon the issuance of the Mayor's Permit to do business in the city of Isabela. SECTION 2(L1)04. Administrative Provisions. (a) The City 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. L2. Tax on Ambulant and Itinerant Amusement Operators SECTION 2(L2)01. Imposition of Tax. There is hereby imposed a tax on ambulant and itinerant amusement operators during fiestas and fairs at the following rates: Permit Fee for Circus Land and Other Parades Rate (a.) Circuses, Carnivals and the like 400.00/day for the first two (2) days, 60.00/day thereafter (b.) Merry-go-rounds, roller coasters, ferries wheel, swings, shooting galleries, and other similar 100.00/day for the continuances or frolic devices first two (2) days, 20.00/day thereafter (c.) Menagerie, Parades and other parades using banners, floats or musical instruments except civic military parade and religious processions 200.00/day for the first two (2) days, 20.00/day thereafter SECTION 2(L2)02. Time of Payment. The tax herein imposed shall be payable before engaging in such activity. L3. Tax on Mining Operations SECTION 2(L3)01. Definitions. When used in this Section: (a) Minerals refer to naturally occurring inorganic substances (found in nature) whether in solid, liquid, gaseous or any intermediate state. (b) Mineral Products shall mean things produced and prepared in a workable state by simple treatment processes such as washing or drying but without undergoing any chemical change or process or manufacturing by the lessee, concessionaire or owner of mineral lands. (c) Quarry Resources means any common stone or other common mineral substances such as but not restricted to marble, granite, volcanic cinders, basalt, tuff, and rock phosphate. SECTION 2(L3)02. Imposition of Tax. There is hereby levied an annual tax at the rate of two (2%) percent of the Market value per cubic meter based on the gross receipts for the preceding year of mining operations. SECTION 2(L3)03. Situs of the Tax. Payment of the tax shall be made to the city which has jurisdiction over the mining area. (In case the area transcends two (2) or more local government units, payment shall be made to the LGU having the largest area.) SECTION 2(L3)04. Exclusion. Extraction of the following are excluded from the coverage of the tax levied herein: (a) Mineral Products such as ordinary stones, sand, gravel, earth and other quarry resources; (b) Indigenous petroleum such as mineral oil, hydrocarbon gas, bitumen, crude asphalt, mineral gas and all other similar or naturally associated substances. SECTION 2(L3)05. Time of Payment. The tax shall be paid once within the first twenty (20) days of January or in quarterly installments within the first twenty (20) days of January, April, July, and October of each year. SECTION 2(L3)06. Administrative Provisions. (a) The City Treasurer shall keep a registry of mining operators on which all instruments concerning mining rights, such as acquisition, sub-lease, operating agreements, transfers, assignments, condonement, cancellation and others, are recorded. (b) It shall be the duty of every lessee, owner, or operator to make a true and complete return setting forth the quantity and the actual market value of the minerals or mineral products or quarry resources to be removed. [Department of Finance Local Finance Circular No. 2-09 has the following provisions: Section 3. Business Tax on Mining Companies. The tax on mining companies shall be levied on their gross receipts for the preceding year, as follows: a) Mining companies which exclusively operate for the extraction of minerals metallic or non-metallic, the tax rate shall not exceed two percent (2%) of their gross receipts pursuant to Section 143(h) of the LGC imposed under the ordinance of the local government unit (LGU) concerned. b) Mining companies whose operations include the processing of extracted minerals to finished products shall be taxed on their gross receipts pursuant to Section 143(a) of LGC imposed under the ordinance of the LGU concerned. Section 6. Liability to Real Property Tax. Any person, grantee, concessionaire who shall undertake and execute mining operations (exploration development and commercial utilization) of certain mineral deposits existing within the mining area shall be subject/liable to real property tax. Section 7. Payment of Mayor's Permit and Other Regulatory Fees. Mayor's Permit and other regulatory fees shall be collected before the start of the mining operation of a mining company pursuant to Sections 147 and 151 of the LGC and as implemented under a duly-enacted revenue code of the LGU concerned.] L4. Tax on Newly-Started Business SECTION 2(L4)01. Tax on Newly-Started Business. In the case of a newly started business under this Section, the tax shall be one-twentieth of one percent (1/20 of 1%) of the capital investment. In the succeeding calendar year, regardless of when the business started to operate, the tax shall be based on the gross receipts for the preceding calendar year or any fraction thereof, as provided in the pertinent schedules in this Article. ARTICLE M Exemptions SECTION 2M.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. 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 peddlers 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 N Situs of Tax SECTION 2N.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 city or municipality, it shall be the duty of the owner, operator or manager of the business to give due notice of such transfer or relocation to the local chief executives of the cities or municipalities concerned within fifteen (15) days after such transfer or relocation is affected. 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 are withdrawn for delivery to customers or dealers, or by persons acting on behalf of the business. A warehouse that does not accept orders and/or issue sales invoices as aforementioned shall not be considered a branch or sales office. 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), Article 2L.01 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 city or 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 city or 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%) if all sales recorded in the principal office shall be taxable by the city or municipality where the principal office is located and seventy percent (70%) of all sales recorded in the principal office shall be taxable by the city or 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 city or municipality where the factory is located; and Forty percent (40%) to the city or 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 city shall be recorded in the branch or sales office which is similarly located herein, and shall be taxable by this city. In case there is no branch or sales office or warehouse in this city, but the principal office is located therein, the sales made in the dais factory shall be taxable by this city along with the sales made in the principal office. (c) Port of Loading the city or municipality where the port of loading is located shall not levy and collect the tax imposable under Article L, Chapter 2 of this Ordinance unless the exporter maintain in said city or 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 city 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 city 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. ARTICLE O Payment of Business Taxes SECTION 2O.01. Payment of Business Taxes. SECTION 2O.02. Time for Payment of City Licenses and Taxes. Unless otherwise provided therein, all City licenses taxes shall accrue on the first day of January of each year as regards person liable therefore, and the same shall be paid on the yearly basis, payable quarterly or semi-annually in advance within the first twenty (20) days of each quarter. In case of failure to pay within time required therein, a surcharge of twenty-five (25%) percent shall be imposed. City licenses, taxes, rentals, fees and other charges payable monthly, shall likewise be paid on the first twenty (20) days of the succeeding month, a surcharge of twenty-five (25%) per centum shall be paid in case of default. In addition to the twenty-five (25%) percent surcharge, an interest upon the unpaid amount at the rate of two (2%) percent per month from the due date until the tax or fee is fully paid shall be collected, but in no case shall the total interest on the unpaid amount or a portion thereof exceed thirty-six months. SECTION 2O.03. 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 2O.04. Time for Payment of City Licenses and Taxes. Unless otherwise provided therein, all City licenses taxes shall accrue on the first day of January of each year as regards person liable therefore, and the same shall be paid on the yearly basis, payable quarterly or semi-annually in advance within the first twenty (20) days of each quarter. In case of failure to pay within time required therein, a surcharge of twenty-five (25%) percent shall be imposed. City licenses, taxes, rentals, fees and other charges payable monthly, shall likewise be paid on the first twenty (20) days of the succeeding month, a surcharge of twenty-five (25%) per centum shall be paid in case of default. In addition to the twenty-five (25%) percent surcharge, an interest upon the unpaid amount at the rate of two (2%) percent per month from the due date until the tax or fee is fully paid shall be collected, but in no case shall the total interest on the unpaid amount or a portion thereof exceed thirty-six months portion thereof exceed thirty-six months. Payment for taxes, fees and other charges sent by mail shall be considered to be made within the twentieth (20th) day of the month, if the postmark date is not later than the twentieth (20th) day of the month. The Sangguniang Panlungsod 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 2O.05. Duration of Licenses. All City licenses shall expire on the thirty-first day of December of the year in which they are issued unless prior thereto they should lapse for the non-payment of the tax or sooner annulled according to law. SECTION 2O.06. Posting of Licenses. All City licenses or permits shall be posted in a conspicuous place in the establishment while in force and shall at all times be opened for inspection by any officer authorized by law to do so. A license shall cease to be in force upon expiration of the term or upon revocation for cause. SECTION 2O.07. Posting of Permanent Business Plate and Its Fee. In like manner the permanent business plate shall be posted in conspicuous place in the business establishment and a corresponding fee of THREE HUNDRED (PhP300.00) PESOS paid for in the Office of the City Treasurer. SECTION 2O.08. Retiring of Business. (a). A person engaged in businesses subject to the graduated fixed tax based on gross sales and/or receipts shall upon termination thereof submit a sworn statement of its gross sales and/or receipts for the calendar year. (b). If the tax paid by the person during the year shall be less than the tax due for the current year based on gross sales and/or receipts, the difference of tax shall be paid before the business is considered officially retired. (c). The permit issued to a business concern terminating its operation shall be surrendered to the City Treasurer who shall forthwith cancel the same and record such cancellation in his books and to the City Mayor for notation. Failure on the part of the licensee to surrender his license or permit on or before the expiration date of said license will subject the licensee to the payment of the succeeding quarter's license with a surcharge of twenty-five (25%) percent and an interest upon the unpaid amount at the rate of two (2%) percent per month from the due date until the tax or fee is fully paid. SECTION 2O.09. Expiration and Renewal. Every license and/or permit shall cease to be in force upon the expiration of term thereof, or upon its revocation for cause, and it shall be unlawful for any person holding such permit to conduct or continue the business, occupation, profession or calling without first renewing such permit and/or license. SECTION 2O.10. Revocation or Suspension of Liquor Licenses. When a person holding license to sell liquor abuses his privileges to the detriment of the public moral or peace, or permits the place where any such business is conducted to be used as a resort for disorderly characters, criminals, or women of ill-repute, or permits such place to conduct in a disorderly nor unlawful manner or any way to become a public nuisance, it shall be the duty of the City Mayor, after due investigation, to revoke or suspend his license. Where action of this character is taken, it shall be unlawful for the holder of the license to conduct the business in question during the period of its suspension or revocation and the money paid upon the license for such period shall be forfeited to the City without liability for the refund of any part thereof. The City Treasurer, upon discovery of abuses mentioned in this Section, may also recommend to the City Mayor, the revocation or suspension of the license and/or permit issued in accordance with this ordinance. SECTION 2O.11. Rebate. No license or permit shall be entitled to any rebate, repayment or refund of the sum paid for any license or permit or any part thereof, by reasons of discontinuance or change of business, occupation or calling or the revocation or suspension of the said license and/or other causes resulting in the untimely termination of such license before its expiration. SECTION 2O.12. Sanitary Requirement. No license shall be issued to any person to engage in business until all the sanitary requirements provided for under the existing ordinance have been complied with. SECTION 2O.13. Record of Persons Paying License Taxes. It shall be the duty of the City Treasurer to keep a record, alphabetically arranged and open to public inspection of the names of all persons paying City License taxes. SECTION 2O.14. Record. The City Mayor shall keep a record of all permits issued by him in accordance with the provisions of this Revenue Code of the City of Isabela. Every permit issued in accordance with this Revenue Code shall designate the number of such permit, the date of issue and the date of expiration, the name and residence of the person to whom it is issued, the kind of business and the place where the business, calling occupation shall be carried on. No person shall conduct at more than one place the privileges, calling or occupation during the term of the permit, without first obtaining a separate permit for each business, occupation, calling or privilege. SECTION 2O.15. Duplicate Business Permit The City Mayor, upon proof satisfactory to him that the original permit has been lost, burned or stolen, may issue a duplicate permit upon payment in the office of the City Treasurer of the required fee of One Hundred Twenty-five (PhP125.00) Pesos. SECTION 2O.16. Administrative Provisions. (a) Requirement. Any person who shall establish, operate or conduct any business, trade or activity mentioned in this Chapter in this city shall first obtain a Mayor's Permit and pay the fee therefore and the business tax imposed under the pertinent Article. (b) Issuance and Posting of Official Receipt. The City 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 city. 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 City Mayor, City 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 City 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 City 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 City Treasurer may, upon presentation of 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 thirty-six (P36.00) Pesos. (g) Transfer of Business to Other Location. Any business for which a city 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 city 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 L, 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 City Treasurer shall see to it that the payment of taxes of a business is not avoided by simulating the termination or retirement thereof. For this purpose, the following procedural guidelines shall be strictly followed: a. The City 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 City Treasurer shall recommend to the City 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 City 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. ARTICLE P Presumptive Income Level SECTION 2P.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. SECTION 2P.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 THREE 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 City. 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 City of Isabela. The permit fee is payable for every distinct or separate activity or business or place where the business or trade is conducted. One line of business or trade does not become exempt by being conducted with some other business or trade for which the permit fee has been obtained and the corresponding fee paid for. For purpose of the Mayor's Permit Fee, the following Philippine categories of business size is here by adopted: Characteristics Asset Size Number of Workers 1. On Manufacturers/Importers/ Producers Micro P100,000.00 and below 1-10 Small Over P100,000.00 to 500,000.00 11-99 Medium Over P500,000.00 to 2M 100-199 Large Over P2M 200 & above (a.) On business subject to graduated Fixed taxes Amount of Fee Per Annum 1. On Manufacturers/Importers/Producers Rate Micro 250.00 Small 1,250.00 Medium 2,500.00 Large 5,000.00 2. On Banks - Rural, Thrift and Savings Banks 2,500.00 - Commercial, Industrial and Development Banks 7,500.00 - Universal Banks 12,500.00 3. On other financial institutions - Small 2,500.00 - Medium 7,500.00 - Large 12,500.00 4. On Contractors/Service Establishments - Micro 500.00 - Small 1,000.00 - Medium 2,000.00 - Large 2,500.00 5. On wholesalers/Retailers/Distributors - Micro 500.00 - Small 1,000.00 - Medium 2,000.00 - Large 2,500.00 6. On Transloading Operators - Medium 5,000.00 - Large 10,000.00 7. Other Business - Micro 250.00 - Small 1,000.00 - Medium 2,000.00 - Large 2,500.00 SECTION 3A.03. Mayor's Permit Fee on "Sin" Goods and Activities. Another set of Mayor's Permit Fees may be set for the so called "sin" goods and activities. Because of the "social dimensions" involved it is justifiable to fix higher rates of permit fees. Included in this class of businesses are: 1. Retail Dealers in Foreign Liquors Fee Per Annum Micro 1,000.00 Small 2,000.00 Medium 4,000.00 Large 5,000.00 2. Retail Dealers in Domestic Liquors Micro 500.00 Small 1,000.00 Medium 2,000.00 Large 2,500.00 3. Retailers of Distilled Spirits Micro 500.00 Small 1,000.00 Medium 2,000.00 Large 2,500.00 4. Retailers of Fermented Liquors Micro 500.00 Small 1,000.00 Medium 2,000.00 Large 2,500.00 5. Tabacco Dealers Micro 500.00 Small 1,000.00 Medium 2,000.00 Large 2,500.00 6. Retail Dealers of Manufactured Tabacco Micro 250.00 Small 500.00 Medium 1,000.00 Large 1,250.00 7. Amusement Places Micro 125.00 Small 500.00 Medium 1,000.00 Large 1,250.00 8. Golf Links Micro 125.00 Small 500.00 Medium 1,000.00 Large 1,250.00 SECTION 3A.04. Time and Manner of Payment. The fee for the issuance of Mayor's Permit shall be paid to the City 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 newly-started business or activity that starts to operate after January 20, the fee shall begin from the date the business starts to operate, within the calendar quarter. Provided, that a fraction of the calendar quarter shall be construed a one full quarter. When the business or activity is abandoned, the fee shall not be extracted 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.05. Administrative Provisions. A. Supervision and control over establishments and places. The City Mayor shall supervise and regular all establishments and places subject to the payment of the permit fee. He shall be prescribed rules and regulations as to the mode or manner on which they shall be conducted in so far as may be necessary to maintain peaceful, healthy, and sanitary conditions in the City of Isabela. B. Application for Mayor's Permit, False Statement. An application for a Mayor's Permit shall be filed with the Office of the City 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. SEC Registration for Partnership and Corporation or DTI for Sole Proprietorship. b. Articles of Incorporation and by Laws for partnership and corporation. c. Community Tax. d. Location sketch of the new business. e. Paid-up capital of the business as shown in the Article of Incorporation, if a corporation or partnership, or a sworn statement of the capital invested by the owner or operator, if a sole proprietorship. f. A certificate attesting to the tax exemption if the business is tax exempt. g. Certification from the office in charge of zoning that the location of new business is in accordance with the zoning regulations. h. Tax clearance showing that the operator has paid all tax obligations in the City of Isabela. i. Barangay Clearance. j. 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. k. Health certificate for all food handlers. 2. For renewal of existing business permits: a. Previous year's Mayor's Permit. b. Two (2) copies of the annual or quarterly tax payments. c. Two (2) copies of all receipts showing payment of all regulatory fees as provided for in this Revenue 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 next preceding year. f. BIR Registration Certificate. g. Barangay Clearance. h. Declaration of previous year's sales/receipts. Upon submission of the application, it shall be the duty of the proper authorities to verify if other requirements of the City of Isabela 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. Any false statement deliberately made by the application shall constitute sufficient ground for denying or revoking the permit issued by the City Mayor, and the applicant or licensee may be prosecuted in accordance with the penalties provided in this Revenue Code. A. Mayor's Permit shall be refused to: 1. Any person who previously violated any ordinance or regulation governing permits granted; 2. Whose business establishment or undertaking does not conform with zoning regulations, and safety, health and other requirements of the City of Isabela; 3. Who has unsettled tax obligation, debt or other liability to the government; 4. 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 receipt that are manifestly below industry standards or the Presumptive Income Level of gross sales or receipts as established in the City of Isabela for the same or a closely similar type of activity or business. B. 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 City Mayor shall be returned to the applicant. One (1) copy shall be presented to the City Treasurer as basis for the collection of Mayor's Permit fee and the corresponding business tax. The Mayor's Permit shall be issued by the City Mayor upon presentation of the receipt for the payment of the Mayor's Permit fee and the official receipt issued by the City Treasurer for the payment of the business tax. Every permit issued by the Mayor shall show the name and residence of the applicant, is 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 City 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 THREE HUNDRED FIFTY (P350.00) PESOS. C. Posting of Permit. Every permitter 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 City Mayor, the City Treasurer or any of their duly authorized representatives. D. 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 continuity only upon renewal thereof and payment of the corresponding fee. E. 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 provisions; 2. When the person refuses to pay an indebtedness or liability to the City of Isabela; 3. When the person abuses his privilege to do business to the injury of the public moral or peace; or 4. When a place where such business is established is being conducted in a disorderly or unlawful manner, is a nuisance, or 1s permitted to be used as a resort for disorderly character, criminals or women of ill-repute, the City Mayor may, after investigation, revoke the Mayor's Permit. 5. 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 Revenue Code governing the establishment and maintenance of business, and to prohibit the exercise thereof by the person whose privilege is revoked, until restores 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 City 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 City 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 City Health Officer. ARTICLE B Fees for Sealing and Licensing of Weights and Measures SECTION 3B.01. Implementing Agency. The City 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.02. Sealing and Testing of Instruments of Weights and Measures. All instruments for determining weights and measures in all consumer and consumer related transactions shall be tested, calibrated and sealed every six (6) months by the official sealer who shall be City 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.03. Imposition of Fees. Every person before using instruments of weights and measures within the City of Isabela shall first have them sealed and licensed annually and pay therefore to the City Treasurer the following fees: Fees a. Fees for sealing linear measures: 1. Not over one meter 30.00 2. Over one meter 60.00 b. Fees for sealing metric instrument of weight 1. Over 20 to 300 Kilograms 60.00 2. Over 300 to 3,000 kilograms 150.00 3. Over 3,000 kilograms 180.00 c. Fees for sealing apothecary balance or other balances of processions 1. 30 kilograms or less 120.00 2. Over 30 to 300 kilograms 180.00 3. Over 300 to 3,000 kilograms 300.00 4. Over 3,000 kilograms 380.00 d. Fees for sealing metric measures capacity 1. Not over ten (10) liters 30.00 2. Over ten (10) liters 60.00 e. Fees for sealing weights for scale 1. Complete set of weight for each scale or balances 10.00 2. For each extra weight 20.00 f. 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 for each instrument shall be collected. 200.00 SECTION 3B.04. Payment of Fees and Surcharge. The fees herein imposed shall be paid and collected by the City 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 therefore paid within the prescribed period shall subject the owner or user to a surcharge of five hundred (500%) percent of the prescribed fees which shall no longer be subject to interest. SECTION 3B.05. Place of Payment. The fees herein levied shall be paid in city of Isabela 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 city/municipality where he maintains his residence. SECTION 3B.06. 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.07. 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 City Treasurer or his deputies. (b) The City 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 City 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 City Treasurer in the presence of the City Auditor or his representative. SECTION 3B.08. Fraudulent Practices Relative to Weights and Measures. The following acts related to weights and measures are prohibited: a) for any person other than the official sealer 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 tested, calibrated, sealed or inspected; d) for any person to make or knowingly sell or use any false or counterfeit seal, sticker, brand, stamp, tag, certificate or license or any dye for printing or making the same or any characteristic 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 therefore has expired and has not been renewed in due time; h) for any person to fraudulently alter any scale, balance, weight or measure after it is officially sealed; i) for any person to knowingly use any false scale, balance, weight or measure, whether sealed or not; j) for any person to fraudulently give short weight or measure in the making of a scale; k) for any person, assuming to determine truly the weight or measure of any article brought or sold by weight or measure, to fraudulently misrepresent the weight or measure thereof; or l) for any person to procure the commission of any such offense abovementioned by another. Instruments officially sealed at some previous time which have remained unaltered and accurate and the seal or tag officially affixed therein remains intact and in the same position and condition in which it was placed by the official sealer or his duly authorized 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 City Treasurer in the same manner as the regular fees for sealing such instruments. SECTION 3B.09. Penalties. (a) Any person who shall violate the provisions of the above paragraphs shall, upon conviction, be subject to a fine of not less than Two hundred (P200.00) pesos but not more than One thousand (P1,000.00) pesos 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 the above paragraph of this Section for the first time shall be subject to fine of not less than Five hundred (P500.00) pesos 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. (c) The owner-possessor or user of instrument of weights and measure enumerated in this paragraph shall, upon conviction, be subject to a fine of not less than Three hundred (P300.00) pesos or imprisonment not exceeding one (1) year, or both, upon the discretion of the court. ARTICLE C Building Permit SECTION 3C.01. Building Permit No person, firm or corporation, including any agency or instrumentality of the government shall erect, construct, alter, repair, move, convert or demolish any building or structure or cause the same to be done without first obtaining a building permit therefore from the Building Official assigned in the place where the subject building is located or the building work is to be done. SECTION 3C.02. Definition of Terms. a. Building Permit A written authorization granted by the building official to an applicant allowing him to proceed with the construction of a special project after plans, specifications and other pertinent documents have been found to be in conformity with this ordinance. b. Agricultural Building A building designed and constructed to house farm implements, hay, grain, poultry, livestock or other horticulture products. This structure shall not be a place of human habitation or a place of employment where agricultural products are processed, treated or packaged, nor shall it be used by the public. c. Alter or Alteration any change, addition, or modification in construction of occupancy. d. Apartment A room or suit of two or more rooms, designed and intended for or occupied by one family for living, sleeping and cooking purposes. e. Apartment House Any building or portion thereof, which is designed, built, rented, leased, let or hired out to be occupied, or which is occupied as the home or residence of three or more families living independently of each other and doing their own cooking in the building, and shall include flats and apartments. f. Basement A portion of a building between floor and ceiling which is partly below and partly above grade but so located that the vertical distance from grade to the floor is less than the vertical distance from grade to ceiling. g. Building Any structure built for the support, shelter, or enclosure of persons, animals, chattels, or property of any kind. h. Dwelling Any building or any portion thereof which is not an "apartment house," "lodging house," or a "hotel" as defined in this Code which contains one or two "dwelling units" or "guest rooms," used, intended or designed to be built, used, rented, leased, lot or hired out to be occupied, or which are occupied for living purposes. i. Dwelling, Indigenous Family A dwelling intended for the use and occupancy by the family of the owner only. It is one constructed of native materials such as bamboo, nipa, logs, or lumber, the total cost of which does not exceed fifteen thousand pesos. j. Floor Area The area included within the surrounding exterior walls of a building or portion thereof, not provided with surrounding exterior walls shall be the usable area under the horizontal projection of the roof or floor above. k. Footing That portion of the foundation of a structure which spreads and transmits leads directly to the soil or the pile. l. Foundation All the portions of the building or structure below the footing, the earth upon which the structure rests. m. Lodging House Any building or portion thereof, containing not more than five guest rooms which are used by not more than five guests where rent is paid in money, goods, labor or otherwise. n. Masonry A form of construction composed of stone, brick, concrete, gypsum, hollow clay tile, concrete block or tile, or other similar building units or material or combination of these materials laid up unit and set in mortar. o. Mezzanine or Mezzanine Floor A partial intermediate floor in any storey or room of a building having an area not more than one-half of the area of the room or space in which it is constructed. p. Occupancy The purpose for which a building is used or intended to be used. The term shall also include the building or room housing such use. Change of occupancy is not intended to include change of tenants or proprietors. q. Owner Any person, company, or corporation owning the property or properties under consideration or the receiver or trustee thereof. r. Partition An interior subdividing wall. s. Platform, Enclosed A partially enclosed portion of an assembly room the ceiling of which is not more than 1.50 meters above the proscenium opening and which is designed or used for the presentation of plays, demonstrations, or other entertainment wherein scenery, drops decorations, of the effects may be installed or used. t. Renovation Any physical change made on a building/structure to increase its value, utility and/or to improve its aesthetic quality. u. Repair The reconstruction or renewal of any part of an existing building for the purpose of its maintenance. The word "repair" shall not apply to any change of construction. v. Socalo, Masonry The wall between the bottom of the window sill and the ground w. Storey That portion of a building included between the upper surface of any floor and the upper surface of the floor next above, except that the topmost storey shall be that portion of a building included between the upper surface of the topmost floor and the ceiling or roof above. If the finished floor level directly above a basement, collar or unused under floor space is more than 3.60 meters above grade as defined herein at any point, such basement, collar or unused under floor space shall be considered as a storey. x. Structure That which is build\t or constructed, an edifies or building of any kind, or any piece of work artificially built up or composed of parts joined together in some definite manner. y. Value or valuation of a Building The estimated cost to replace the building in kind, based on current replacement costs. z. Fire Wall Any wall which subdivides so as to resist the spread of fire, by starting at the foundation and extending continuously through all stories to, or above the roof. Extension above the roof is 1.00 meter. aa. Retaining Wall Any wall used to resist the lateral displacement of any material; a subsurface wall built to resist the lateral pressure of internal leads. bb. Window An opening through a wall of a building to the outside air for the purpose of admitting natural light and air. cc. Category I Residential Buildings dd. Category II Commercial and Industrial Buildings ee. Category III Social or Recreational, Educational and Institutional Buildings. ff. Category IV Agricultural Buildings gg. Category V Ancillary Buildings hh. Residential Single detached dwellings and duplexes for use of owner, "on campus" dormitories, rectories, convents, and monasteries, residential condominiums owned by occupants, army barracks, etc. ii. Commercial Single detached dwellings and duplexes for lease, boarding houses, apartments, accessories, hotels and inns, "off campus" dormitories, transportation terminals and stations, night clubs and dance halls, restaurants, markets and shopping centers, theaters, sports studio, grandstands, gasoline service stations, parking garages, funeral parlors, etc. jj. Industrial Factories, plants, mills, arsenals, breweries, processing plants, gas generating plants, shipyards, aircraft hangars, slipways, dry docks and piers, lumber mills, warehouse, storage tanks, grain and cement silos, etc. kk. Institutional Educational institutions, libraries, museums, clubhouses, hospitals, sanitaria, asylums, homes for the aged, jails, police and fire stations, places of worship, etc. ll. Recreational Cinemas, billiard halls, dices pads, amusement houses, etc. mm. Agricultural Barns, poultry houses, hatcheries, piggeries, stables, greenhouses, granaries, etc. nn. Ancillary Garages carports, tanks, towers, smokestacks and chimneys, vaults, swimming pools, pelota courts, aviaries, aquariums, sea structures, fire walls and fences over 1.8 meters in height, etc. Assessment. Assessment of building permit fees shall be based on the following: 1. Type of occupancy or use of the building; 2. Cost of Construction 3. Floor Area 4. Height SECTION 3C.03. Occupancy Groups. For the purpose of fixing the amount of fees based on the used or occupancy of the building/structure, the group occupancy classification shall be the term or reference. Buildings proposed for construction shall be identified according to their use or the character of its occupancy and shall be classified as follows: (1) Group A: Residential Dwellings Group A Occupancies shall be dwellings (2) Group B: Residential, Hotels and Apartments Group B Occupancies shall be multiple dwelling units including boarding or lodging houses, hotels, apartment buildings, row houses, convents, monasteries and other similar building each of which accommodates more than 10 persons. (3) Group C: Education and Recreation Group C Occupancies shall be buildings used for day-care purposes involving assemblage for instruction, education, or recreation, and not classified in Group I or in Division 1 and 2 or Group H Occupancies' (4) Group D: Institutional Group D Occupancies shall include: Division 1 Mental Hospital, mental sanitaria, jails, prisons, reformatories, and buildings where personal liberties of inmates are similarly restrained. Division 2 Nurseries for full-time care of children under kindergarten age, hospitals, sanitaria, nursing homes with non-ambulatory patients, and similar buildings each accommodating more than five persons. Division 3 Nursing homes for ambulatory patients, homes for children of kindergarten age or over, each accommodating more than five persons; Provided, that Group D Occupancies shall not include buildings used only for private or family group dwelling purposes. (5) Group E: Business and Mercantile Group E Occupancies shall include: Division 1 Gasoline filling and service stations, storage garages and boat storage structures where no work is done except exchange of parts and maintenance requiring no open flame, welding, or the use of highly flammable liquids. Division 2 Wholesale and retail stores, office buildings, drinking and dining establishments having an occupant load of less than one hundred persons, printing plants, police and fire stations, factories and workshops using not highly flammable or combustible materials and paint stores without bulk handlings. Division 3 Aircraft hangars and open parking garages where no repair work is done except exchange of parts and maintenance requiring no open flame, welding or the use of highly flammable liquids. (6) Group F: Industrial Group F Occupancies shall include: ice plants, powerplants, pumping plants, cold storage, and creameries, factories and workshops using incombustible and non-explosive materials, and storage and sales rooms for incombustible and non-explosive materials. (7) Group G: Storage and Hazardous Group G shall include: Division 1 Storage and handling of hazardous and highly flammable material. Division 2 Storage and handling of flammable materials, dry cleaning plants using flammable liquids; paint stores with bulk handling, paint shops and spray painting rooms. Division 3 Wood working establishments, planning mills and box factories, shops factories where loose combustible fibers or dust are manufactured, processed or generated; warehouses where highly combustible material is stored. Division 4 Repair garages Division 5 Aircraft repair hangars (8) Group H: Assembly Other Than Group I Group H shall include: Division 1 Any assembly building with a stage and an occupant load of less than 1000 in the building Division 2 Any assembly building without stage and having an occupant load of 300 or more in the building. Division 3 Any assembly building without stage and having an occupant load less than 300 in the building Division 4 Stadia, reviewing stands, amusement park structures not included within Group I or in Division1, 2, and 3 of this Group. (9) Group I: Assembly Occupant Load 1000 or More Group I Occupancies shall be any assembly building with a stage and an occupant load of 1000 or more in the building. (10) Group J: Accessory Group J Occupancies shall include: Division 1 Private garage, carports, sheds and agricultural buildings. Division 2 Fences over 1.80 meters high, tanks, and towers. SECTION 3C.04. Imposition of Fee. There shall be collected from each applicant for building permit fees pursuant to Department Order 155, Series of 1992 dated September 25, 1992, of the Department of Public Works and Highways. SECTION 3C.05. Exemptions. No fees shall be charged on the following applications: Construction/additions/renovation/alterations of indigenous dwelling units; Construction/additions/renovations or alterations of public buildings; Construction/additions/renovation or alteration of city government-owned tenement houses and other house units while the title of the lot is still under the name of the city government; Reconstruction of building structure damaged or destroyed by typhoons, fires, earthquakes or other calamities. Reconstruction shall not exceed twenty percent (20%) of the original construction cost filed with the Building Official together with the certificate of damage not later than thirty (30) days after the occurrence of such calamity; and Construction of buildings or structures by civic organizations and charitable institutions to be donated to the government for public use. SECTION 3C.06. Schedule of Fees. 1. Construction/addition/renovation/alteration of buildings/structures under Group/s and Sub-Divisions shall be assessed as follows: 1a. Division A-1 (Residential Building for exclusive use of single-family occupants) Area in Square Meter Rates a. Original complete construction up to twenty (20) sq.m. 2.00 b. Additional/renovation/alteration up to twenty (20) sq.m. Regardless of floor area of original Construction 2.40 c. Above 20 square meters to 50 sq.m. 3.40 d. Above 50 square meters to 100 sq.m. 4.80 e. Above 100 square meters to 150 sq.m. 6.00 f. Above 150 square meters 7.20 1b. Division A-2 (Residential Building for the exclusive of non-leasing occupants) Area in Square Meter Rates a. Original complete construction up to twenty (20) sq.m. 3.00 b. Additional/renovation/alteration up to twenty (20) sq.m. Regardless of floor area of original Construction 3.40 c. Above twenty (20) square meters to fifty (50) square meter 5.20 d. Above fifty (50) square meters to one hundred (100) square meters 8.00 e. Above one hundred fifty (150) sq.m. 8.40 1c. Divisions B Residential, Hotels and Apartments C Education and Recreation D Institutional E Business and Mercantile F Industrial G Storage and Hazardous H Assembly Building w/ stage I Assembly occupant load 1000 or more J Assessory Area in Square Meter Rates a. Up to 500 23.00 b. Above 500 to 600 22.00 c. Above 600 to 700 20.50 d. Above 700 to 800 19.50 e. Above 800 to 900 18.00 f. Above 900 to 1,000 17.00 g. Above 1,000 to 1,500 16.00 h. Above 1,500 to 2,000 15.00 i. Above 2,000 to 3,000 14.00 j. Above 3,000 12.00 Computation of the building fee for the Division's items enumerated under number 3 above, is cumulative. The total area is split up into sub-areas corresponding to the area bracket indicated in the table above. Each sub-area and the fee corresponding to its area bracket are multiplied together. The building fee is the sum of the individual products as shown in the following example: Sample Computation for Building Fee for a building having a floor area of 3,200 square meters NBC First 500 sq.m. @ P23.00 11,000.00 Next 100 sq.m. @ 22.00 2,200.00 Next 100 sq.m. @ 20.50 2,050.00 Next 100 sq.m. @ 19.50 1,950.00 Next 100 sq.m. @ 18.00 1,800.00 Next 100 sq.m. @ 17.00 1,700.00 Next 500 sq.m. @ 16.00 8,000.00 Next 500 sq.m. @ 15.00 7,500.00 Next 1,000 sq.m. @ 14.00 14,000.00 Last 200 sq.m. @ 12.00 2,400.00 P53,100.00 1d. Division C Education and Recreation D- Institutional Area in Square Meter Rates a. Up to 500 12.00 b. Above 500 to 600 11.00 c. Above 600 to 700 10.20 d. Above 700 to 800 9.60 e. Above 800 to 900 9.00 f. Above 900 to 1,000 8.40 g. Above 1,000 to 1,500 7.20 h. Above 1,500 to 2,000 6.60 i. Above 2,000 to 3,000 6.00 Computation of the building fee for the Division's items under number 4, as herein above stated, is cumulative. The total area is split up into sub-areas corresponding to the area bracket indicated in the table above. Each sub-area and the fee corresponding to its area bracket are multiplied together. The building fee is the sum of the individual product. Please follow sample computation under number 3 above. D. Division J-2 structures shall be assessed fifty percent (50%) of the rate of the principal building of which they are accessories. 2. Accessories of the Building/Structure Fees: 2A. All parts of buildings which are open on two sides, such as balconies, terraces, lanais and the like, shall be charged fifty percent (50%) of the rate of the principal building of which they are a part. 2B. Buildings with a height of more than eight (8.00) meters shall be charged an additional fee of twenty-five centavos (PhP0.25) per cubic meter above eight (8.00) meters. The height shall be measured from the ground level up to the bottom of the roof slab or the top of girt, whichever applies. 2C. Bank and Records Vaults with interior volume up to: Rates 1. Per cu.m. up to twenty (20) cu.m 20.00 2. In excess of twenty (20) cu.m 8.00 2D. Swimming Pools, per cubic meter or fraction thereof: Rates 1. Group A. Residential 3.00 2. Commercial/Industrial Groups B, E, F, G, 36.00 3. Social/Recreational/Institutional Groups C, D, H, I 24.00 4. Swimming pools improvised from local Indigenous materials such as rocks, stones and/or small boulders and with plain cement flooring shall be charged fifty percent (50%) of the above rates. 5. Swimming pool shower rooms/locker rooms: a. Per unit or fraction thereof 60.00 b. Residential Group A 6.00 c. Groups B, E, F, G 18.00 d. Groups C, D, H 12.00 2E. Construction of firewalls separate from the building: Rates 1. Per square meter or fraction thereof 3.00 2. Provided, that the minimum fee shall be 48.00 2F. Construction/erection of towers: Including Radio and TV Towers, water tank supporting structures and the like: Use or Character of Occupancy Self-Supporting Trilon (Guyed) 1. Single detached Res-dwelling unit P500.00 P150.00 2 Commercial/Industrial (Groups B, E, F, G): a. Up to ten (10) meter in height 2,400.00 240.00 b. Every meter or fraction thereof in excess of ten (10) meters 120.00 12.00 3. Educational/Recreational/Industrial (Groups C, D, H, I): a. Up to ten (10) meters in height 1,800.00 120.00 b. Every meter or fraction thereof in excess of ten (10) meters 120.00 12.00 2G. Construction of industrial Kiln/Furnace: Rates 1. Per cubic meter or fraction thereof of volume 12.00 2H. Construction of reinforced concrete or steel tanks or above ground Groups A and B 12.00 1. Up to two (2) cubic meters Every cubic meter or fraction thereof in excess of two (2) cubic meters 12.00 2. For all other than Groups A and B: a. Up to ten (10) cubic meter 480.00 b. Every cubic meter or fraction thereof in excess of ten (10) cubic meters 24.00 2I. Construction of Water and Waste Water Treatment Tanks: (Including Cisterns, Sedimentation and Chemical Treatment Tanks) Per cubic meter volume 7.00 2J. Construction of reinforced concrete or steel tanks except for commercial/ industrial use: Rates 1. Above ground a. Up to ten (10) cubic meter 480.00 b. Every cubic meter or fraction thereof in excess of ten (10) cubic meters up to 100 cu.m. 25.00 2. Underground: a. Up to twenty (20) cubic meter 540.00 b. Every cubic meter or fraction thereof in excess of twenty cubic meters 24.00 2K. Pull-outs and Reinstallation of Commercial/Industrial Steel Tanks: Rates 1. Underground, per cubic meter or fraction thereof of excavation 3.00 2. Saddle or trestle mounted horizontal tanks, per cubic meter or fraction Thereof of volume of tank 3.00 3. Reinstallation of vertical storage tanks shall be the same new construction fees in accordance with letter 2J above. 2L. Booths, Kiosks, Platforms, Stages and the like, per square meter or fraction thereof of the floor area: Rates 1. Construction of permanent type 10.00 2. Construction of temporary type 5.00 3. Inspection of knock-down temporary type, per unit 24.00 3. Accessory Fees: 3A. Establishment of Line and Grade, all sides fronting or abutting streets, esteros, rivers and creeks, first 10.0 meters 24.00 a1. Every meter or fraction thereof in excess of ten (10) meters 2.40 3B. Ground Preparation and Excavation Fee: While the application for Building Permit is still being processed, the City Building Official may issue Ground Preparation and Excavation Permit for foundation, subject to the verification, inspection and review by the line and grade section of the Inspection and Enforcement Division to determine compliance to line and grade, setbacks, yards/easements and parking requirements Rates 1. Inspection and Verification Fee 200.00 2. Per cubic meter of excavation 3.00 3. Issuance of Ground Preparation and Excavation Permits 50.00 4. Per cubic meter of excavation for foundation with basement 4.00 5. Excavation other than foundation or basement, per cubic meter 3.00 6. Encroachment of footings or foundations of buildings/structures to public areas as permitted, per square meter or fraction thereof footing or foundation encroachment 250.00 3C. Fencing Fees: Rates 1. Made of masonry, metal, concrete up to (1.80) meters in height per, lineal meter or fraction thereof 3.00 2. In excess of (1.80) meters in height, per linear meter or fraction thereof 4.00 3. Made of indigenous materials, barbed, chicken or hog wires, per linear meter 2.40 3D. Construction of Sidewalks Rates 1. Up to twenty (20) square meters 24.00 2. In excess of twenty 20% or fraction thereof of paved areas intended for commercial/institutional use, such as parking and sidewalk areas, gasoline station premises, skating rinks, pelota courts, tennis and basketball courts and the like, per square meter 3.00 3E. Use of Streets and Sidewalks, Enclosures and Occupancy of Sidewalks: Rates NBC 1. Up to twenty (20) square meters, per calendar month 240.00 2. Every square meter or fraction thereof in excess of twenty (20) square meters 12.00 3F. Erection of Scaffoldings Occupying Public Areas, per calendar month: Rates NBC 1. Up to ten (10) meters in length 150.00 2. Every linear meter or fraction thereof in excess of ten (10) meters 3G. Sign Fees: Rates NBC 1. Erection and Anchorage of display surface: 120.00 a. Up to four (4) square meters of signboar<table cellpadding="0pt" cellspacing="0" style="width: 369pt; border-collapse: collapse; margin-left: 81pt"> <colgroup> d area b. Every square meter or fraction thereof in excess of four (4) square meters 24.00 3H. Repairs Fees: Rates 1. Alteration/renovation/improvement on vertical dimensions of buildings/structures is square meter, such as facades, exterior and interior walls, shall be assessed in accordance with the following rate, for all Groups P5.00 2. Alteration/renovation/improvement or horizontal dimensions of buildings/structures, such as floorings, ceilings and roofing shall be assessed in accordance with the following rate, for all Groups 5.00 3. Repairs on buildings/structures in all Groups costing more than five thousand pesos (PhP5,000.00) shall be charged one percent (1%) of the detailed repair cost (itemized original materials to be replaced with same or new substitute and labor) 3I. Demolition/Moving of Buildings/Structures Fees, per square meter of area dimensions involved: Rates NBC 1. Buildings in all Groups per square Floor area 3.00 2. Buildings Systems/Frames or portion thereof per vertical or horizontal Dimensions, including Fences 4.00 3. Structures of up to Ten (10) meters in height 800.00 a. Every meter or portion thereof in excess of Ten (10) meter 50.00 4. Appendage of up to three (3.00) cubic meter/unit a. Every cubic meter or portion thereof in excess of three (3.00) cubic meter 50.00 5. Moving Fee, per square meter of area of Building/structure to be moved 3.00 4. Fees for the Certificate of Use or Occupancy. 4A. Division A-1 and A-2 Buildings: Rates NBC 1. Costing up to PhP150,000.00 100.00 2. Costing more than PhP150,000.00 up to PhP400,000.00 200.00 3. Costing more than PhP400,000.00 up to PhP850,000.00 400.00 4. Costing more than PhP850,000.00 up to PhP1,200,000.00 800.00 5. Every million or portion thereof in excess of PhP1,200,000.00 800.00 4B. Divisions B-1; E-1; E-2; E-3; F-1; G-1; G-2; G-3; G-4; G-5; H-1; H-2; H-3; H-4; and I-1, Buildings. Rates NBC 1. Costing up to PhP150,000.00 200.00 2. Costing more than PhP150,000.00 up to PhP400,000.00 400.00 3. Costing more than PhP400,000.00 up to PhP850,000.00 800.00 4. Costing more than PhP850,000.00 up to PhP1,200,000.00 1.000.00 5. Every million or portion thereof in excess of PhP1,200,000.00 1,000.00 4C. Divisions C-1; C-2; D-1; D-2; and D-3 Buildings. Rates NBC 1. Costing up to PhP150,000.00 150.00 2. Costing more than PhP150,000.00 up to PhP400,000.00 250.00 3. Costing more than PhP400,000.00 up to PhP850,000.00 600.00 4. Costing more than PhP850,000.00 up to PhP1,200,000.00 900.00 5. Every million or portion thereof in excess of PhP1,200,000.00 900.00 4D. Division J-1 Buildings/Structures: Rates NBC 1. With floor area up to twenty (20) square meters up to five hundred (500) square meters 50.00 2. With floor area above twenty (20) square meters up to five hundred (500) square meters 240.00 3. With floor area above five hundred (500) square meters up to one thousand (1,000) square meters 360.00 4. With floor area above one thousand (1,000) square meters up to five thousand (5,000) square meters 480.00 5. With floor area above five thousand (5,000) square meters up to ten thousand (10,000) square meters 300.00 4E. Division J-2 Structures: Rates NBC 1. Garages, carports, balconies terraces, lanais and the like: Fifty percent (50%) of the rate of the principal building of which they are accessories. 2. Towers such as for Radio and TV transmissions, cell site sign (ground or roof type) and water tank supporting structures and the like in any location shall be imposed fees as follows: a. First ten (10.00) meters height from the ground P800.00 b. Every meter or fraction thereof in excess of ten (10.00) 50.00 4F. Change in Use/Occupancy, per square meter or fraction Thereof of area affected 5.00 5. ELECTRICAL FEES The following schedule shall be used for computing electrical fees in residential, institutional, commercial and industrial structures: 5A. Total connected load (KVA) Rates (1). 5 KVA or less P200.00/KVA (2). Over 5 KVA to 50 KVA 200.00+20.00/KVA (3). Over 50 KVA to 300 KVA 1,000.00+10.00/KVA (4). Over 300 KVA to 1,500 KVA 3,600.00+5.00/KVA (5). Over 1,500 KVA to 6,000 KVA 9,600.00+2.50/KVA (6). Over 6,000 KVA 20,850.00+1.25/KVA NOTE: Total connected load as shown in the load schedule. 5B. Total Transformer/Uninterrupted power supply (UPS)/Generator Capacity (KVA) Rates (1). 5 KVA or less P40.00 (2). Over 5 KVA to 50 KVA 40.00+4.00/KVA (3). Over 50 KVA to 300 KVA 220.00+2.00/KVA (4). Over 300 KVA to 1,500 KVA 720.00+1.00/KVA (5). Over 1,500 KVA to 6,000 KVA 1,920.00+0.50/KVA (6). Over 6,000 KVA 4,170.00+0.25/KVA NOTE: Total transformer/UPS/Generator Capacity shall include all transformer, UPS and Generator which are owned/installed by the owner/applicant as shown in the electrical plants and specification. 5C. Pole/Attachment Location Plan Permit: Rates NBC a. Power Supply Pole Location 30.00/pole b. Guying attachment 30.00/attachment This applies to designs/installations within the premises. 5D. Miscellaneous Fees: Electric Meter for union separation, alteration, reconnection or relocation and issuance of wiring permit. Use or Character of Occupancy Electric Meters (NBC) Wiring Permit Issuance (NBC) Residential 15.00 15.00 Commercial/Industrial 60.00 36.00 Institutional 30.00 12.00 5E. Forfeiture of Fees If the electrical work or installation is found not in the conformity with the minimum safety requirements of the Philippine Electrical Codes and the Electrical Engineering Law (R.A. 7920), and the owner fails to perform corrective actions within the reasonable time provided by the building official, the later/or their duly authorized representative shall forthwith cancel the permit and fees thereon shall be forfeited. 6. MECHANICAL FEES: Rates 6A. Refrigeration, Air Conditioning and Mechanical Ventilation: a. Refrigeration (cold storage), per ton or fraction thereof 40.00 b. Ice Plants, per ton or fraction thereof 60.00 c. Packaged/Centralized Air Conditioning Systems: Up to 100 tons, per tons, per ton 90.00 d. Every ton or fraction thereof above 100 tons 40.00 e. Window type air conditioners, per unit. 60.00 f. Mechanical Ventilation, per KW or fraction thereof of blower or fan, or metric equivalent 40.00 g. In a series of AC/REF systems located in one establishment, the total installed Tons of refrigeration shall be used as the basis of computation for the purposes of installation/inspection fees and shall not be considered individually. For Evaluation Purposes: For Commercial/Industrial Refrigeration without Ice making (refer to B-1-a) 1.10 KW per ton, for compressors up to 5 tons capacity. 1.00 KW per ton, for compressors above 5 tons up to 50 tons capacity. 0.97 KW per ton, for compressors above 50 tons capacity. For Ice making (refer to B-1-b) 3.50 KW per ton, for compressors up to 50 tons capacity 3.25 KW per ton, for compressors above 50 up to 200 tons capacity 3.00 KW per ton, for compressors above 200 tons capacity. For Air Conditioning (refer to B-1-c) 0.90 KW per ton, for compressors 1.2 to 5 tons capacity 0.80 KW per ton, for above 5 up to 50 tons capacity. 0.70 KW per ton, for compressors above 50 tons capacity. Rates 6B. pressurized water heaters, per unit 120.00 6C. Water, sump and sewage pumps for commercial/industrial use, per KW or fraction thereof 55.00 6D. Automatic fire extinguishers, per sprinkler head 2.00 6E. Diesel/Gasoline Ice, steam, gas turbine/engine, hydro, nuclear or solar generating units and the like, per KW: a. Up to 50 KW 25.00 b. Above 50 KW up to 100 KW 20.00 c. Every KW above 100 KW 3.00 7. PLUMBING FEES: Rates 7A. Installation Fees, one (1) "Unit" composed of one (1) water closet, two (2) floor drains, one lavatory, one (1) sink with ordinary trap, three (3) faucets and one (1) shower head. A partial part thereof shall be charged as that of the cost of a whole "Unit" 30.00 7B. Every fixture in excess of one unit: a. Each water closet 7.00 b. Each floor drain 3.00 c. Each sink 3.00 d. Each lavatory 7.00 e. Each faucet 2.00 f. Each shower head 2.00 Rates 7C. Special Plumbing Fixtures: a. Each slop sink 7.00 b. Each urinal 4.00 c. Each bath tub 7.00 d. Each grease trap 7.00 e. Each garage trap 7.00 f. Each bidet 4.00 g. Each dental cuspidor 4.00 h. Each gas-fired water heater 4.00 i. Each drinking fountain 2.00 j. Each bar or soda fountain sink 4.00 k. Each laundry sink 4.00 l. Each laboratory sink 4.00 m. Each fixed-type sterilizer 2.00 7D. Each water meter 2.00 a. 12to25mm @ 8.00 b. Above 25mm @ 10.00 7E. Construction of septic vault, applicable in all Groups: a. Up to five (5) cubic meter of digestion chamber 24.00 b. Every cubic meter or fraction thereof in excess of five (5) cubic meter 7.00 8. ELECTRONICS FEES: Rates 8A. Central Office switching equipment, remote switching units, concentrators, PABX/PBX's, cordless/wireless telephone and communication systems, intercommunication systems and other types of switching/routing/distribution equipment used for voice, data image text, facsimile, internet service, cellular, paging and other types/forms of wired or wireless communications. Per port 2.40 8B. Broadcast station for radio and TV for both commercial and training purposes, CATV headed, transmitting/receiving/relay radio and broadcasting communications stations, communications centers, switching centers, control centers, operation and/or maintenance centers, call centers, cell sites, equipment silos/shelters and other similar locations/structures used for electronics and communications services, including those used for navigational aids, radar, telemetry, tests and Measurements, global positioning and personnel/vehicle Location. Per location 1,000.00 8C. Automated teller machines, ticketing, vending and other types of electronic dispensing machines, telephone booths, pay phones, coin changers, location or direction-finding systems, navigational equipment used for land, aeronautical or maritime applications, photography and reproduction machines X-Ray, scanners, ultrasound and other apparatus/equipment used for medical, biomedical, laboratory and testing purposes and other similar electronic or electronically-controlled apparatus or devices, whether located indoors or outdoors, per unit 10.00 8D. Electronics and communications outlets used for connection and termination of voice, data, computer (including workstations, servers, routers, etc.), audio, video, or any form of electronics and communications services, irrespective of whether located indoors or outdoors, per unit 2.40 8E. Station/terminal/control point/port/central or remote panels/outlets for security and alarm systems, electronics fire alarm (including early-detection systems, smoke detectors, etc.), sound-reinforcement/background, music/Paging/conference systems and the like, CATV/MATV/CCTY and off-air television, Electronically-controlled conveyance systems, building automation, management systems and similar types of electronic or electronically-controlled installations whether a user terminal is connected, per termination 2.40 8F. Studios, auditoriums, theaters, and similar structures for radio and TV broadcast, recording, audio/video reproduction/simulation and similar activities, per location 1,000.00 8G. Antenna towers/masts or other structures for installation of any electronic and/or communications transmission/reception, per structure 1,000.00 8H. Electronic or electronically-controlled indoor and outdoor signage and display Systems, including TV monitors, multi-media signs, etc., per unit 50.00 8I. Poles and attachment: a. Per Pole (to be paid by pole owner) 20.00 b. Per attachment (to be paid by any entity who attaches to the pole of others) 20.00 8J. Other types or electronics or electronically-controlled device, apparatus, equipment, instrument or units not specifically identified above, per unit 50.00 9. Annual Inspection Fees. Rates 9A. Divisions A-1; and A-2: 1. Single detached dwelling units and duplexes are not subject to annual inspections. 120.00 2. If the owner request inspections, the fee for each of the services enumerated below is a. Land Use Conformity b. Architectural Presentability c. Structural Stability d. Sanitary and Health Requirements e. Fire-Resistive Requirements 9B. Divisions B-1; D-1; D-2; D-3; F-1; G-1; G-2; G-3; G-4; G-5; H-1; H-2; H-3; H-4; and I-1, Commercial, Industrial Institutional buildings shall be assessed area as follows: 1. Floor area to one hundred (100) square meters 120.00 2. Above one hundred (100) square meters up to two hundred (200) square meters 240.00 3. Above two hundred (200) square meters up to three hundred fifty (350) square meters 480.00 4. Above three hundred fifty (350) square meters up to five hundred (500) square meters 720.00 5. Above five hundred (500) square meters up to seven hundred fifty (750) square meters 960.00 6. Above seven hundred fifty (750) square meters up to one thousand (1,000) square meters 1,200.00 7. Every one thousand (1,000) square meters or its portion in excess of one thousand (1,000) square meters 1,200.00 9C. Annual plumbing inspection fees, each plumbing unit 60.00 9D. Annual Electrical Inspection Fees: 1. A one-time electrical inspection fee equivalent to ten percent (10%) of Total Electrical Permit Fees shall be charged to cover all inspection trips during construction. 2. Annual Inspection Fee are the same as in number 1 above. 9E. Annual electrical inspection fees are the same as that of the Electrical Fees. 9F. Annual Mechanical Inspection Fees 1. Refrigeration and Ice Plant, per ton: a. Up to one hundred (100) tons capacity 25.00 b. Above one hundred (100) tons up to one hundred fifty (150) tons 20.00 c. Above one hundred fifty (150) tons up to three hundred (300) tons 15.00 d. Above three hundred (300) tons up to five hundred (500) tons 10.00 e. Every ton or fraction thereof above five hundred (500) tons 5.00 2. Air Conditioning Systems: a. Window type air conditioners, per unit (Group A is not subject to annual inspection). 30.00 3. Packaged or centralized air conditioning systems: a. First one hundred (100) tons, per ton 20.00 b. Above one hundred (100) tons up to one hundred fifty tons, per ton 16.00 c. Above one hundred fifty (150) tons up to five hundred (500) tons, per ton 12.00 d. Every ton or fraction thereof above five hundred (500) tons 6.00 4. Mechanical Ventilation, per unit, per KW: a. Up to one (1) KW 10.00 b. Above one (1) KW to seven point five (7.5) KW 50.00 c. Every KW above seven point five (7.5) KW 20.00 5. Pressurized Water Heaters, per unit 120.00 6. Automatic Fire Extinguishers, per sprinkler head 2.00 7. Water, Pump and Sewage pumps for buildings/structures for Commercial/industrial purposes, Per KW: a. Up to five (5) KW 55.00 b. Above five (5) to ten (10) KW 90.00 c. Every KW or fraction thereof above ten (10) KW 2.00 8. Diesel /Gasoline Internal Combustion Engine, Gas Turbine/Engine, Hydro, Nuclear or Solar Generating Units and the like, per kW: a. Per KW, up to ten (10) KW 15.00 b. Above ten (10) KW up to thirty 30) KW 10.00 c. Every KW or fraction thereof above thirty (30) KW 2.40 9. Other Internal Combustion Engines, including Cranes, Forklifts, Loaders, Mixers, Compressors And the like: a. Per unit, up to ten (10) KW 100.00 b. Every KW above ten (10) KW 3.00 10. Other machineries and/or equipment for commercial/Industrial/institutional use not elsewhere specified, per unit: a. Up to one-half (1/2) KW 8.00 b. Above one-half (1/2) KW up to one (1) KW 23.00 c. Above one (1) KW up to three 3) KW 39.00 d. Above three (3) KW up to five (5) KW 55.00 e. Above five (5) KW up to ten (10) KW 80.00 f. Every KW above ten (10) KW or fraction thereof 4.00 9G. Annual Electronics Inspection Fees shall be the same as the Electronics Fees. 10G. Certifications Fees: A. Certified true copy of building permit 50.00 B. Certified true copy of Certificate of Use/Occupancy 50.00 C. Issuance of Certificate of Damage 50.00 D. Certified true copy of Certificate of Damage 50.00 E. Certified true copy of Electrical Certificate 50.00 F. Issuance of Certificate Gas Meter Installation 50.00 G. Certified true copy of Certificate of Operation 50.00 H. Other certifications 50.00 SECTION 3C.07. Time and Payment. The fees specified under this article shall be paid to the City Treasurer upon application for a building permit from the City Mayor. SECTION 3C.08. Penalties. A. A surcharge of one hundred percent (100%) of the building permit fee shall be imposed and collected from any person who shall construct, install, repair, alter or cause any change in the use or occupancy of any building or parts thereof or appurtenances thereto without any permit. B. All types of inspection fees shall be paid within thirty (30) days from the prescribed date, otherwise, a surcharge of twenty-five percent (25%) of the annual inspection fee shall be imposed. C. Administrative fines, penalties and/or surcharges for various violations of the Code, shall be governed by the herein provisions under Sections 3C.11, 3C.19 and those that are provided under PD 1096, on Imposition of Administrative Fines. SECTION 3C.09. Payment of Fees. All fees mention in this Chapter shall be paid to the City Treasurer before the issuance of the building permit. SECTION 3C.10. Disposition of Collections. A. The collection of all kinds of imposts shall be made by the City Treasurer, based on the exact account/computation of the assessment rates of fees, submitted by the City Building Official, and the Official Receipt shall show the breakdown of the total collections indicating the kind of imposts collected. Subject to existing budgetary, accounting and auditing rules and regulations, the City Treasurer shall deposit all the daily collection of fees, fines, and surcharges, with the Authorized Government Depository Bank of Isabela City under its General Funds Account B. EIGHTY (80%) PERCENT of all the imposts collected shall accrue exclusively to the General Fund of the City of Isabela and the TWENTY (20%) PERCENT shall accrue to the National Treasury which the City Treasurer shall remit without need of further action. SECTION 3C.11. Administrative Sanctions. A. This City Building Statute provides the following administrative sanctions to insure observance and compliance with all its provisions: 1. Non-issuance, suspension or revocation of permits; 2. Non-issuance, suspension or revocation of certificate of occupancy; 3. Issuance of Work Stoppage Order or Notice; 4. Issuance of Order for Discontinuance of Use or Occupancy of Buildings/Structures or parts thereof; 5. Abatement and/or demolition of dangerous/ruinous buildings/structures; 6. Imposition of administrative fines, surcharges and penalties. SECTION 3C.12. Grounds for the Non-issuance, Suspension, Revocation of permits. A. The City Building Official may order or direct the non-issuance, suspension or revocation of a permit based on any or all of the following grounds: 1. Non-compliance with the plans and specifications submitted during the application for building permit with the prescribed standard requirements promulgated in accordance with the provisions of this Chapter. 2. Incorrect or inaccurate data or information found in the application. 3. Non-compliance with the terms and conditions of permits. 4. Failure to commence the work within a period of one year from the date of issuance of permit. 5. Abandonment of the work so authorized in the permit at any time after it has been commenced for a period of one hundred twenty (120) calendar days or more. 6. Unauthorized change, modification or alteration in the submitted plans and specification and/or in the type of construction. 7. Failure to engage the services of a duly licensed architect or civil engineer to undertake the full-time inspection and supervision of the construction work and/or failure of the licensed architect or civil engineer hired to keep at all times at the jobsite a logbook of the progress of construction. 8. Failure to submit the original design plans stamped by the City Building Official and/or the as-built plan Prior to renovation, alteration, conversion and/or any Change affecting the structural stability, Architectural Presentability and type of construction of a building/Structure. SECTION 3C.13. Grounds for Non-issuance or Revocation of Certificate of Occupancy/Use. A. The City Building Official may direct the non-issuance or revocation of a Certificate of Occupancy based on any or all of the following grounds: 1. Non-compliance with the terms and conditions of permits. 2. Incorrect or inaccurate data or information supplied and in complete requirements in the application for a Certificate of Occupancy/Use. 3. Failure of the owner/applicant to submit the logbook duly notarized Certificate of Completion, as-built plans and specifications, and building inspection sheets, duly signed and sealed, to the City Building Official upon completion of the construction. SECTION 3C.14. Issuance of Work Stoppage Order or Notice. A. The City Building Official shall conduct periodic inspection of buildings/structures and their premises within the territorial jurisdiction of Isabela City. He may direct or order the work stopped by notice in writing served on any person engaged in the doing or causing such work based on any or all of the following grounds: 1. Non-compliance with the terms and conditions of permits. 2. Unauthorized change, modification or alteration in the approved plans and specifications and/or in the type of construction. 3. Failure to engage the services of a duly licensed civil engineer or architect to undertake the full-time inspection and supervision of the construction work and/or failure of the licensed architect or civil engineer hired to keep at all times at the jobsite a logbook of the progress of the construction. 4. Erecting, constructing, altering, moving, converting, or demolishing a building/structure without an appropriate, permit. 5. Making any alteration, addition, or repair in any building/structure or appurtenances thereto constructed or installed before the adoption of the National Building Code of the Philippines, whether public or private, Without a permit. 6. Unauthorized change, modification or alteration during construction from the duly submitted plans and specifications on which the building permit is based. SECTION 3C.15. Issuance of Order for Discontinuance of Use or Occupancy. A. The City Building Official shall conduct annual inspection of buildings/structures and their premises within the territorial jurisdiction of Isabela City. He may direct or order the discontinuance of use or occupancy of buildings/structures or part thereof based on any or all of the following grounds: 1. Dangerous or Ruinous Building/Structure. 2. Use or Occupancy of a building/structure without a certificate of Occupancy/Use/Operation even if constructed under a valid building permit. 3. Change in the existing use or occupancy classification of a building/structure or portion thereof without the corresponding Certificate of Change of Occupancy. 4. Errors found in the application for Certificate of Occupancy As-built Plan, Notarized Certificate of Completion and Logbook. 5. Maintaining hazardous, dangerous and excessive occupancy loading beyond the designed capacity of the building/structure or portion thereof. SECTION 3C.16. Non-conforming Use or Occupancy. A. The use or occupancy of any building/structure legally authorized under RA 6541 or any existing City Building Ordinance or Statute prior to the adoption of the National Building Code of the Philippines may be continued although such use or occupancy does not conform to the approved City Zoning or Land Use Ordinance. B. However, no such non-conforming use or occupancy shall be enlarged, increased or extended to occupy a greater area of land than that already occupied by such building/structure. Neither shall such non-conforming use or occupancy be moved in whole or in part, to any other portion of the lot or parcel of land where such non-conforming use or occupancy exists. C. A building/structure whose non-conforming use or occupancy has ceased for more than one (1) year, or has been changed to a use permitted in this City in which it is located, shall not be revived as a non-conforming use. D. A non-conforming building/structure, or a group of non-conforming building/structures related to one (1) use and under one (1) owner- ship, which have been damaged or destroyed by typhoons, fires, earthquake, or other calamities, may be reconstructed and used a as before provided that such reconstruction is done within twelve (12) months from the date of such damage, and provided, further, that the cost of the reconstruction is not more than twenty (20%) percent of the original construction cost of the buildings/structures. Cost of reconstruction and the original construction should be in accordance with the rules of this Chapter. SECTION 3C.17. Abatement Demolition of Dangerous/Ruinous Buildings/Structures. A. When any building/structure is found or declared to be dangerous or ruinous, the City Building Official shall order its repair, vacation or demolition depending upon the degree of danger to life, health, and the safety and/or well-being of the general public and its occupants. The condition or defect that render any building/structure dangerous or ruinous as well as the procedures for its abatement and/or demolition are as follows: 1. Structural Hazards: a. Whenever any building/structure or portion thereof has been damaged by fire, earthquake, wind, flood, or by any other cause to such an extent that the structural strength or stability thereof is materially less than it was before the catastrophe and is less than the minimum requirements of the NSCP for new buildings of similar structure, purpose or location. b. Whenever any portion or member of appurtenances thereof is likely to fall, or to become detach or dislodged or to collapse and thereby injure persons or damage property. c. Whenever any portion of a building/structure or any member, appurtenance or ornamentation on the exterior thereof is not of sufficient strength or stability, or is not anchored, attached or fastened in place so as to be capable of resisting a wind pressure of one-half of that specified in NSCP for such type of buildings. d. Whenever any portion thereof has been wrecked, warped, buckled or settled to such an extent that the walls or other structural portions have materially less resistance to wind or earthquake than is required in the case of similar new construction. e. Whenever the building/structure or any portion thereof, because of: (1) dilapidation, deterioration or decay; (2) faulty construction; (3) the removal, movement or instability of any portion of the ground necessary for the purpose of supporting such building; (4) the deterioration, decay or inadequacy of its foundation; (5) any other cause, is likely to partially or totally collapse. f. Whenever the exterior walls or other vertical structural member lean or buckle to such an extent that a plumb line passing through the center of gravity does not fall inside the middle one-third of the base. g. Whenever the building/structure, exclusive of the foundation, shows thirty-three (33%) percent or more damage or deterioration of its supporting member or members, or fifty (50%) percent damage or deterioration of its non-supporting members, enclosing or outside walls or coverings. h. Whenever the building/structure has been so damaged by fire, wind, earthquake or flood, or has become so dilapidated or deteriorated as to become: (1) an attractive nuisance to public; (2) a harbor for vagrants, criminals or immoral persons; or (3) a resort for purposes of committing unlawful or immoral acts. i. Whenever the building/structure which, whether or not erected in accordance with all applicable laws or ordinances, has in any non-supporting part, member or portion, less than fifty (50%) percent or in any supporting part, member or portion less than sixty (60%) percent of the: (1) strength; (2) fire-resisting qualities or characteristics; (3) weather-resisting qualities or characteristics required by law in the case of a newly constructed building of like area, height and occupancy in the same location. j. Whenever any portion of a building/structure remains on the site after its demolition or whenever any building/structure or portion thereof is abandoned for a period in excess of twelve (12) months so as to make it a nuisance or hazard to the public. k. Fire Hazards a. Any building/structure or portion thereof, device, apparatus, equipment material, or vegetation which may cause fire or explosion arising from any cause. b. All buildings/structures or portions thereof not provided with the required fire-resistive or fire-protective construction or fire-extinguishing system or equivalent. c. Whenever any door, aisle, passageway, stairway, or other means of exit is not of sufficient width or size, or is not so arranged as to provide safe and adequate means of exit in case of fire and panic. d. Whenever any building/structure, because of obsolescence, dilapidated condition, deterioration, damaged, inadequate exits, lack of sufficient fire-resistive construction, hazardous electric wiring, gas connections or heating apparatus, or other cause, is determined by the City Building Official to be a fire hazard. 2. Hazardous Electrical Wiring: a. All wiring systems or installations which do not conform to the rules and regulations embodied in the latest Philippine Electrical Code. b. Inadequately maintained or improperly used electrical wirings, outlets, devices and/or equipment. 3. Hazardous Mechanical Installation: a. Mechanical systems or installations which do not conform to the rules and regulations embodied in the Philippine Mechanical Code. b. Inadequately maintained or improperly used mechanical outlets, device and/or equipment. c. Lack of or improper operation of required ventilating equipment or air-conditioning systems. d. Improperly installed or lack of protection and safety provisions on steam, gas and fuel supply lines. 4. Inadequate Sanitation/Plumbing and Health Facilities: a. All sanitary and plumbing systems or installations which do not conform to the rules and regulations embodied in the Code on Sanitation of the Philippines and the Revised National Plumbing Code. b. Inadequately maintained or improperly used sanitary and plumbing facilities. c. Infestation of insects, vermin or rodents and lack of adequate control for the same. d. Lack of adequate garbage and rubbish storage and removal or disposal facilities. e. Source of pollution. 5. Improper Occupancy and Architectural Eyesore: a. All buildings/structures or portion thereof used or occupied for purposes other than their intended uses. b. Inadequate parking space, as required. b.1. Insufficient amount of natural light and ventilation due to inadequate open spaces such as courts and yards as required. c. Inadequate sizes of rooms and space dimensions and window openings. d. Dilapidated, blighted and other un-presentable buildings/structures against generally accepted aesthetic standards. 6. Improper/Unauthorized Location: a. All buildings/structures or portions thereof which do not conform to the approved City Land Use Zoning Ordinance or not on authorized location. b. Buildings/structures located in highly volcanic, earthquake or flood-prone areas or sites considered to be extremely dangerous and in environmentally critical areas. 7. Illegal Construction: a. A building/structure shall be deemed to be an illegal construction when it is constructed, existing or is maintained in violation of any specific requirement or prohibition applicable to such building/structure as provided by this City Building Statute. SECTION 3C.18. Procedure for Abatement/Demolition of Buildings/Structures. A. There must be a finding or declaration by the City Building Official that the building/structure is a nuisance, ruinous or dangerous. B. Written notice or advice shall be served upon the owner and occupant/s of such finding or declaration giving him at least fifteen (15) days within which to vacate or cause to be vacated, repaired, renovated, demolished and removed as the case may be, the nuisance, ruinous or dangerous building/structure or any part or portion thereof. C. Within the fifteen (15) day period, the owner may, if he so desires, file a Motion for Reconsideration to the Office of the City Building Official and ask that a re-inspection or re-investigation of the building/structure be made and if no reconsideration was granted he may if he so desire, appeal to the Sangguniang Panlungsod of Isabela City, whose decision is appealable to the Secretary of Public Works and Highways. D. If the appeal is meritorious, authorities concerned may designate a competent representative/s other than the City Building Official to undertake the re-inspection or re-investigation of the building/structure. The representative/s so designated shall make or complete his/their report/s within the period of thirty (30) days from the date of termination of re-inspection or re-investigation. E. If after re-inspection, the finding is the same as the original one, the owner shall be notified through the City Building Official, giving the owner not more than fifteen (15) days from receipt of notice with affirmed finding to vacate or cause to be vacated and make necessary repair, renovation, demolition and removal of the subject building/structure or parts thereof, as the case may be. The prescriptive period of appeal is fifteen (15) days after which the decision becomes final and executor. 1. If the City Building Official has determined that the building/structure must be repaired or renovated, the Order to be issued shall require that all necessary permits therefore be secured and the work be commenced physically within such reasonable time as may be determined by the City Building Official. 2. If the City Building Official has determined that the building must be demolished, the Order shall require that the building/structure be vacated within fifteen (15) days from the date of receipt of the Order, and that all required permits be secured therefore within the same fifteen (15) days from the date of the Order, and that the demolition be completed within such reasonable time as may be determined by the City Building Official. F. Upon failure of the owner to comply with the Order after it has become final and executory, the City Building Official, shall cause the building or structure to be repaired, renovated, demolished and removed, partly or wholly, as the case may be, with all expenses therefore chargeable to the owner. G. The building/structure as repaired or in case of demolition, the building materials gathered after the demolition thereof shall be held by the Office of the Building Official until full reimbursement of the cost of repair, renovation, demolition and removal is made by the owner which, in no case, shall extend beyond thirty (30) days from the date of completion of the repair, renovation, demolition and removal. After such period, said building materials of the building thus repaired, renovated or removed shall be sold at public auction to satisfy the claim of the Office of the City Building Official. Any amount in excess of the claim of the government realized from the sale of the building and/or building materials shall be delivered to the owner. H. The procedure, actions and remedies herein are without prejudice to further action that may be taken by the City Building Official against the owner/occupants of the building/structure found or declared to be nuisance/s, dangerous, and/or ruinous. SECTION 3C.19. Imposition of Compromise Administrative Fines. A. The City Building Official may prescribe and impose compromise administrative fines, not exceeding ten thousand pesos (P10,000.00) in the following cases, subject to the terms and procedures as hereunder provided: 1. Erecting, constructing, altering, repairing, moving, converting, installing or demolishing a private or public building/structure without building/demolition permit. 2. Making any alteration, addition, conversion or repair in any building/structure/appurtenances thereto constructed or installed before, whether public or private, without a permit. 3. Unauthorized change, modification or alteration during the construction in the duly submitted plans and specifications on which the building permit is based. 4. Non-compliance with the work stoppage order or notice and/or orders to effect necessary correction in plans and specifications found defective. 5. Non-compliance with order to demolish building/structure declared to be nuisance, ruinous or dangerous. 6. Use or occupancy of a building/structure without Certificate of Occupancy/Use even if constructed under a valid building permit. 7. Change in the existing use or occupancy classification of a building/structure or portion thereof without the corresponding Certificate of Change of Occupancy/Use. 8. Failure to post or display the certificate of occupancy/use/operation in conspicuous place on the premises of the building/structure/appurtenances as required by this City Building Stature. 9. Change in the type of construction of any building/structure without approval of the City Building Official. 10. In addition to the imposed compromise administrative fines, the owner shall correct/remove his violations. SECTION 3C.20. Determination of the Amount of Compromise Administrative Fines. A. In the determination of the amount of the compromise administrative fines to be imposed for the violations, without prejudice to the other sanctions, the following shall be taken into consideration: 1. Light Violations: a. Failure to post Certificate of Occupancy/Use/Operation. b. Failure to post Building Permit construction information sign. c. Failure to provide or install appropriate safety measures for the protection of workers, inspectors, visitors, immediate neighbors and pedestrians. 2. Less Grave Violations: a. Non-compliance with the work stoppage order for the alteration/addition/conversion/repair without permit. b. Use or occupancy without appropriate Certificate of Occupancy/Use/Operation. 3. Grave Violations: a. Unauthorized changes during construction. b. Unauthorized change in type of construction from more fire-resistive to less fire-resistive. c. Non-compliance with order to abate or demolish d. Change in the existing use or occupancy without Certificate of Change of Occupancy/Use/Operation B. Amount of The Compromise Administrative Fines: 1. Light Violations P5,000.00 2. Less Grave Violations 8,000.00 3. Grave Violations 10,000.00 C. Surcharges: Without prejudice to the provisions of the preceding sections, the City Building Official is hereby also authorized to impose surcharge in the following cases in such amount and in the manner as hereunder fixed and determined. 1. For constructing, installing, repairing, altering or causing any change in the occupancy/use of any building/structure or part thereof or appurtenances thereto without any permit, there shall be imposed a surcharge of one hundred (100%) of the building fees: provided, that when the work in the building/structure is started pending approval by the City Building Official of the application for building permit, the amount of the surcharge shall be according to the following: a. Excavation for foundation 10% b. Construction of foundation (including pile driving and laying of reinforcing bars) 25% c. Construction of superstructure up to two (2) meters above established grade 50% d. Construction of superstructure above two (2) meters 100% 2. Provided further, that when the work on the building/structure is started with due notice and advice to the City Building Official and after the lapse of thirty (30) days from the date of filing and acceptance of the application for building permit, no surcharge shall be imposed. 3. For failure to pay inspection fee within thirty (30) days from the prescribed date, surcharge of twenty-five (25%) of the inspection fee shall be imposed. SECTION 3C.21. Authority to Enforce Administrative Sanctions. The City Building Official or an Ex Officio City Building Official is empowered to carry out and enforce the above-mentioned administrative sanctions within the territorial jurisdiction of Isabela City. A. The City Building Official, motu proprio or upon complaint and after the notice and/or hearing, initiates action towards the non-issuance, suspension, revocation or invalidation of a building permit or a certificate of occupancy, issuance of a work stoppage order or an order for the discontinuance of the occupancy/use of a building or portion thereof, declaration of a building or structure as ruinous or dangerous and/or the imposition of appropriate fines. B. Notice and Answer: In case of protest against a pending application or a complaint alleging violation of any of the terms and conditions of a building permit or certificate of occupancy/use, or of any provisions of the City Building Statute, the City Building Official shall immediately notify the respondent in writing and require him to submit a written explanation or answer within a period of ten (10) days from the receipt of notice. C. Action on the Protest/Complaint: When the answer or explanation of the respondent (applicant/permittee/owner of the building) is found satisfactory, the City Building Official shall dismiss the protest or complaint. If found not satisfactory, he shall personally conduct a formal investigation of the complaint, or designate an investigator to do the same. D. The Investigation Proper: In any contested case or investigation, all parties shall be entitled to notice and hearing. The notice shall be served at least seven (7) days before the date of the hearing and shall state the date, time, and place of the hearing. The parties shall be given opportunity to present evidence and argument on all issues. E. Subpoena: In any investigation, the City Building Official shall have the power to require the attendance of witnesses as well as the production of documentary evidence and other pertinent data. F. Rules of Evidence: In any investigation, the City Building Official may admit and give probative value to evidence as commonly accepted by reasonably prudent men in the conduct of their affairs. G. Documentary evidence may be received in the form of copies or excerpts, if the original design plans are not readily available. Upon request, the parties shall be given opportunity to compare the copies with the original. If the original is in the official custody of a public officer, a certified true copy thereof may be accepted. H. Every party has the right to cross-examine witnesses and to submit rebuttal evidence. I. The investigator may take notice of judicially cognizable facts and of generally cognizable technical or scientific facts within his or the witnesses' specialized or professional knowledge. J. Inspection Team: Whenever the City Building Official suspects that a building or structure poses imminent danger or risk to life, limb or property and the public welfare, he shall immediately send an inspection team to conduct a detailed inspection of the building or structure. The team shall submit a report immediately but not more than three (3) days. K. Closure of Building: Based on the findings and recommendations of the inspection team, in accordance with any or all of the conditions enumerated under this Chapter, the City Building Official may direct an order on the closure of the building. L. Lifting of Order or Closure: The City Building Official shall order the lifting of the closure only after the defects or deficiencies of the subject building/structure have been duly corrected. M. Decision-Form and Service Thereof: Every decision, order or notice of non-issuance, suspension or revocation of a building permit/certificate of occupancy/use shall be in writing, and shall state specifically the reason/s or ground/s therefore. The City Building Official shall decide each case within fifteen (15) days following the termination of the investigation. The parties concerned shall be notified of the decision in writing by courier or by registered mail. N. Finality of Order/Decision: The order or decision of the City Building Official shall become final and executor fifteen (15) days after receipt of a copy thereof by the party adversely affected unless within that period, an administrative appeal has been perfected. In which case, the fifteen (15) day period shall be suspended accordingly. If a motion for reconsideration is denied, the movant shall have the right perfect his appeal during the remainder of the period for appeal, reckoned from the date of receipt of the resolution of denial. If the order or decision is reversed on reconsideration, the aggrieved party, if there is any, shall have fifteen (15) days from receipt of the resolution within which to perfect his appeal. O. Appeal: Within fifteen (15) days from the date or receipt of notice or advice of the non-issuance, suspension or revocation of permit and/or certificate of occupancy or any order or decision of the City Building Official, the applicant/permittee or any adversely affected party may file an appeal with the Sangguniang Panlungsod of Isabela City. The Sangguniang Panlungsod shall render decision within fifteen (15) days from the date of receipt of notice of appeal. P. Finality of Decision: The order or decision of the Sangguniang Panlungsod in any case brought to it on appeal shall be final and shall become executor fifteen (15) days after the receipt by the parties concerned of a copy thereof. Unless brought on Certiorari to the Secretary of Public Works and Highways. Q. Police Assistance in the Execution of Order/Decision: For the enforcement and execution of any of the orders or decisions, the City Building Official may secure the assistance of the local police or any peace officer or peace officers in Isabela City Police Office. R. Disposition of Fines: All fines and other surcharges collected by the City Building Official shall accrue to the General Fund of the City of Isabela. S. Other Remedies and Supplementary Effect of Other Laws: The rights, actions, remedies, and procedures provided in the City Building Statute, shall be without prejudice to further action that the City Building Official may take. Furthermore, all other rights of action and remedies that may be available under existing laws shall, if applicable, have a supplementary effect hereto. T. Liability: The City Building Official charged with the enforcement of the provisions of the City Building Statute, acting in good faith and without malice in the discharge of the duties required by this Statute or other pertinent law or ordinance shall not thereby be rendered personally liable for damages that may accrue to persons or property as a result of an act or by reason of an act or omission in the discharge of such duties. U. The City Building Statute shall not be construed to relieve from or lessen the responsibility of any person owning, operating or controlling any building/structure for damages to persons or property caused by defects, nor shall the said Statute enforcement agency be held as assuming any such liability by reason of the inspections authorized by this Statute or any permit or certificate issued under this Statute. SECTION 3C.22. Administrative Provisions. In order to obtain a building permit, the applicants shall file an application therefore in writing and on the prescribed form with the Office of the Mayor/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 of 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 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.23. Penal Provisions. A. 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/structure or cause the same to be done contrary to or in violation of any provision of the City Building Code. B. Any person, firm or corporation who shall violate any of the provisions of the City Building Statute and/or commit any act hereby declared to be unlawful shall, upon conviction, be punished by imprisonment of not less than one (1) month nor more than six (6) months or a fine of not less than one thousand (Php1,000.00) pesos nor more than five thousand (Php5,000.00) pesos or both fine and imprisonment, at the discretion of the court. C. Appropriate sanctions shall be imposed on erring City Building Official or on erring personnel of the Office of the City Building Official, without prejudice to criminal and administrative actions before the Office of the Ombudsman for violation of Republic Act No. 3019 (Anti-Graft and Corrupt Practices Act) and Republic Act No. 6713 (Code of Conduct and Ethical Standards for Public Officials and Employees) and other applicable laws. ARTICLE D Permit Fee for Zoning/Locational Clearance SECTION 3D.01. Imposition of Fee. There shall be collected a Mayor's Permit Fee for Zoning/Locational Clearance for all structures a constructed in this city in accordance with prescribed HLURB rates. SECTION 3D.02. Zoning/Locational Clearance for Building Construction. Nature of Fees Fees A. Residential structures single attached/detached, the project of which is: P100,000.00 and below P240.00 Over P100,000.00 to P200,000.00 480.00 Over P2 million 600.00 + (1/10 of 1% in excess of P200,000.00) B. Apartment/Townhouse, the project which is: 1. P500,000.00 and below 1,200.00 Over P500,000.00 to P2 Million 1,800.00 Over P2 Million 3,000.00 + (1/10 of 1% of cost in excess of P2 Million regardless of the number of doors) C. Dormitories, the project cost of which is: P2 Million and below 3,000.00 Over P2 Million 3,000.00 + (1/10 of 1% of cost in excess of P2 Million) D. Institutional, the project cost of which is: Below P2 Million 2,400.00 Over P2 Million 2,400.00 + (1/10 of 1% of cost in excess of P2 Million) E. Commercial, industrial, Agro-industrial, the project cost of which is: 1. Below P100,000.00 1,200.00 2. Over 100,000.00 to P500,000.00 1,800.00 3. Over P500,000.00 to P1 Million 2,400.00 4. Over P1 Million to P2 Million 3,600.00 5. Over P2 Million 6,000.00 + (1/10 of 1% of cost in excess of P2 Million) F. Special Uses/Special projects (Gasoline Station, Cell Sites, Slaughterhouse, Treatment Plant), based on the following project cost: 1. Below P2 Million 6,000.00 2. Over P2 Million 6,000.00 + 1/10 of 1% of cost in excess of P2 Million) G. Alteration/Expansion (affected areas only/cost of expansion only) 1. Same as original application SECTION 3D.03. Zoning/Locational Clearance for New Business Enterprise or with Issued TUP . A. Enterprises with a business capital of: Fees a. P20,000.00 and below P100.00 b. > P20,000.00 to P40,000.00 200.00 c. > P40,000.00 to 60,000.00 300.00 d. > P60,000.00 to 80,000.00 400.00 e. > P80,000.00 to 100,000.00 500.00 f. > P100,000.00 to 500,000.00 750.00 g. > P500,000.00 to 1,000,000.00 1,000.00 h. >P1 Million to P2 Million 2,500.00 i. > Over P2 Million 2,500.00 + (1/10 of 1% of cost in excess of P2 Million B. Validation Fee for the renewal of business permits with permanent LC granted Enterprises with gross sales of: a. P100,000.00 and below P100.00 b. > P100,000.00 to 500,000.00 150.00 c. > P500,000.00 to P1 Million 250.00 d. > P1 Million to P2 Million 400.00 e. > P2 Million 500.00 C. Certifications 1. Zoning Certification 100.00 2. Certificate of Non-Conformance 250.00 3. Certificate of Eligibility for Conversion/Reclassification 450.00 D. OTHER FEES 1. Land Use Exceptions/Variance Application Fee 1,500.00 2. Inspection Research Fee 200.00 SECTION 3D.04. Time of Payment. The fees in this Article shall be paid by the applicant or his representative to the City Treasurer when zoning/locational clearance is granted. SECTION 3D.05. Administrative Provision. The City Mayor shall administer the provision of this Article and other existing ordinances, executive orders, laws relating to and governing zoning/locational clearance. ARTICLE E Permit Fee for Inspection and Verification of Subdivision SECTION 3E.01. Permit Fees on Approval of Subdivision and Housing Projects. SECTION 3E.02. Imposition of Fee. There shall be collected the following Mayor's Permit Fee for the verification and inspection of subdivision in this city: SUBDIVISION PROJECTS (under P.D. 957) Fees A. Approval of Subdivision Plan (including Town Houses) 1. Preliminary Approval and Location Clearance (PALC) P300.00/ha. or fraction thereof Preliminary Subdivision Development Plan (PSDP) Inspection fee P1,200.00/ha. Regardless of density 2. Final Approval & Development Permit P2,400.00/ha. Regardless of density Additional Fee on Floor Area of houses and building sold with lot P2.4/sq.m. Inspection Fee (not applicable for projects already inspected for PALC application) P1,200.00/ha. Regardless of density 3. Alteration of Plan (affected areas only) Same as Final Approval & Dev't. Permit B. Projects under BP 220 a. Subdivision 1. Preliminary Approval and Location Clearance a. Socialized Housing P75.00/ha. b. Economic Housing 180.00/ha. Inspection Fee a. Socialized Housing 200.00/ha. b. Economic Housing 600.00/ha. 2. Final Approval and Development Permit a. Socialized Housing 500.00/ha. b. Economic Housing 1,200.00/ha. Inspection Fee a. Socialized Housing 200.00/ha. b. Economic Housing 600.00/ha. (Projects already inspected for PALC application may not be charged inspection fee) 3. Alteration of Plan (affected areas only) Same as Final Approval & Dev't. Permit 4. Building Permit (Floor area of housing unit) 6.00/sq.m. C. Approval of Industrial/Commercial Subdivision 1. Preliminary Approval and Location Clearance 3.60/ha. Inspection Fee 1,200.00/ha. Regardless of Location 2. Final Approval & Development Permit 600.00/ha. Regardless of location Inspection Fee 1,200.00/ha. Regardless of location (Projects already inspected for PALC application may not be charged inspection fee) 3. Alteration of Plan (affected areas only) Same as Final Approval & Dev't. Permit D Approval of Farm lot Subdivision 1. Preliminary Approval and Location Clearance 240.00/ha. Inspection Fee 600.00/ha. 2. Final Approval & Development Permit 1,200.00/ha. Inspection Fee 600.00/ha. (Projects already inspected for PALC application may not be charged inspection fee) 3. Alteration of Plan (affected areas only) Same as final approval & Dev't. Permit E. Approval of Memorial Park/Cemetery Project/Columbarium Fees 1. Preliminary Approval and location Clearance a. Memorial Projects P600.00/ha. b. Cemeteries 240.00/ha. c. Columbarium 3,000.00/ha. Inspection Fee a. Memorial Projects 1,200.00/ha. b. Cemeteries 600.00/ha. c. Columbarium P14.40/sq.m. of GFA 2. Final Approval & Development Permit a. Memorial Projects P2.40/sq.m. b. Cemeteries 1.20/sq.m. c. Columbarium 240.00/floor 4.80/sq.m.. of GFA 6.00/sq.m. of Land Area Inspection Fee (Projects already inspected for PALC application may not be charged inspection fee) a. Memorial Projects 1,200.00/ha. b. Cemeteries 600.00/ha. c. Columbarium 14.40/sq.m. of GFA 3. Alteration Fee Same as Final Approval/Dev't Permit SECTION 3E.03. Fees on Miscellaneous Sales Application. RATE A. Inspection Fee P180.00 plus P1.20/sq.m. in excess of P180.00 but not more than P600.00 If upon verification and inspection, it is found out that the subdivision is of a bigger area than what was reported as its areas, the applicant shall pay the fees corresponding to the area difference and the official receipt therefor shall be presented to the Mayor before final action is taken on the application. SECTION 3E.04. Time of Payment. The fees imposed in this article shall be paid by the subdivision owner or his representative to the City Treasurer before verification or inspection is conducted. SECTION 3E.05. Administrative Provisions. The City Mayor shall administer the provision of this article and other existing ordinance, executive orders, laws, regulating to, and governing subdivision and housing projects. ARTICLE F Motorized Tricycle Operator's Permit (MTOP) SECTION 3F.01. Regulating the Motorized Tricycle for Hire, Granting Franchise, Imposing Fees and Charges, providing rules and regulations for the operation thereof, and for other purposes. SECTION 3F.02. Definition of Some Terms with Explanatory Notes . 1. Motorized Tricycle for Hire is a motor vehicle composed of a single motorcycle or motorcycle fitted with a single wheel sidecar, or motorcycle fitted with a two-wheel cab operated to render transport services to the general public for a fee. 2. Motorized Tricycle Operator's Permit (MTOP), is a document granting franchise or license to operate as a means of transportation business by the Sangguniang Panlungsod only in accordance with the provisions of Section 458, paragraph (a), under number (3) of sub-paragraph (vi) of the Local Government Code of 1991 and Article 99, paragraph (a), under number (3), under sub-paragraph (vi) of the Rules and Regulations Implementing the said Code, issued to a person, natural or juridical, allowing him to operate Motorized Tricycle for Hire within the City of Isabela. 3. Zone-Contiguous land area a tricycle may operate without a fixed origin or destination. SECTION 3F.03. City Ordinance No. 04-163 . This is the enabling City Ordinance with regards to the provisions of sub-paragraph (vi), paragraph (a)(3) of Section 458 of Republic Act No. 7160, otherwise known as the Local Government Code of 1991, regulating the tricycle operations and granting franchises for the operation thereof, within the territorial jurisdiction of the City of Isabela. This Ordinance shall continue to be enforced, except some of its provisions which are inconsistent with the provisions of this Revenue Code of the City of Isabela. SECTION 3F.04. Article VII, Entitled Tricycle Adjudication Board of City Ordinance No. 04-163 . This provision and other provisions regarding Tricycle Adjudication Board found elsewhere in Ordinance No. 04-163 are hereby phased out. Article VII of City Ordinance No. 04-163 delegate the powers, duties and functions exclusively belonging to the Sangguniang Panlungsod which are expressly granted by the legal provision of Republic Act No. 7160, that only the Congress of the Philippines can effect such amendment/s. The inclusion of Article VII in City Ordinance No. 04-163, reduces the work load of the Sangguniang Panlungsod and augmented the work load of some government officials/employees and private individuals named by the said Article VII, without the latter's consent and without compensation whatsoever, which in a sense promote STATUTORY SLAVERY . SECTION 3F.05. Franchising and Licensing. 1. Only Filipino citizen eighteen (18) years old and above and/or partnership or corporation with Sixty (60%) percent equity, are qualified to be owner/operators of Motorized Tricycle for Hire, preference shall be given to residents of Isabela City; 2. Preference for the issuance of Motorized Tricycle for Hire Driver's License shall be given to the residents of Isabela City, who are Eighteen (18) years old and above, able-bodied, and able to read and write. 3. Application for franchises and/or driver's licenses shall be filed before the Licensing Officer, of the License Division in the Mayor's Office, in a duly accomplished application form. 4. No MTOP shall be granted unless the applicant is in possession of a motorcycle unit with valid registration papers from the Land Transportation Office (LTO), the one fitted to the sidecar or cab that can carry three (3) passengers including the driver. 5. The grantee of the MTOP shall carry common carriers insurance sufficient to answer for any liability it may incur to passengers and third parties in case of accidents. 6. No MTOP be granted unless the unit or units is/are road worthy, comfortable, clean, and meet all the safety requirements as that formulated by the Land Transportation Office such as Head Light, Break Light, Tail Light, Signal Lights, Mud Guards, Sidecar Signal Lights both at the rear and in-front, Passenger Light inside the sidecar, had passed the smoke belching test and etc. 7. No MTOP shall be granted unless cleared by the BIR Local Revenue Collection Office and must submit certified Xerox copy of Income Tax Return. 8. Applicants must also present Community Tax Certificate; police clearance; mayor's clearance; live birth certificate; medical certificate and drug test result. 9. Motorized Tricycle for Hire operating without the necessary pertinent papers such as those mentioned/required above shall be impounded inside the Motor Pool and be released only upon payment of Five Hundred (PhP500.00) pesos charges for its safe keeping daily and upon presentation of all the required documents/papers mentioned above and the full settlement of its required taxes and fees. 10. Driver's License issued by the Land Transportation Office (LTO) is a pre-requisite for the issuance of driver's licenses for Motorized Tricycle for Hire. SECTION 3F.06. Franchise Tax and Fees. Motorized Tricycle Operator's Permit (MTOP) RATE Application for MTOP (Every 3 years) 300.00 Franchise Fee (Annually) 160.00 Parking Fee (Annually) 200.00 MTOP Plate 384.00 Sticker (Annual Registration No.) 120.00 Garbage Fee (Annually) 100.00 Late Renewal of MTOP 240.00 Cancellation Fee 300.00 Change of Ownership 300.00 50% surcharge and additional 2% interest on due date on franchise fee Driver's License for MTOP (Annually) 150.00 (new) * 50% percent surcharge for the late renewal of franchised fee and additional 2% percent interest on due date. 1. There shall be an application permit fee of Three Hundred (P300.00) Pesos per unit to be collected upon application for MTOP. 2. There shall be an annual franchise tax equivalent to the amount on Newly Started Business, to be collected upon approval of the MTOP and/or during renewal on the anniversary date of the MTOP, on the succeeding quarters and yearly thereafter the franchise tax shall be based on the gross receipts. 3. The Motorized Tricycle for Hire operating in the City of Isabela shall bear a Motorized Tricycle for Hire PLATE, aside from its LTO registration plates, to be attached at the back of the side car, and pay its acquisition cost in the amount Three Hundred Eighty-Four (PhP384.00) Pesos to the City Treasurer. 4. There shall be charged an annual parking fee of Two Hundred (PhP200.00) Pesos to be advanced by the operator, and shall be collected upon approval of the application for MTOP and upon its renewal on the anniversary date of the MTOP. 5. There shall be charged a Motorized Tricycle for Hire driver's license fee of One Hundred Fifty (PhP150.00) pesos each to every qualified resident of Isabela City, eighteen (18) years of age and above, to be paid in the Office of the City Treasurer, whose license shall be issued by the City Mayor, renewable every year. 6. In the event of a petition to increase the fare rates, a fee of One Thousand (PhP1,000.00) pesos, shall be paid by the petitioner/s (operators and/or drivers) to the City Treasurer, regardless of the number of operating units. Increase of fare shall be filed before and subject to the approval of the Sangguniang Panlungsod of Isabela City. 7. Failure to pay the required annual fee within the period specified herein, in violation of this SECTION, shall be sufficient cause for the revocation or suspension of the MTOP. SECTION 3F.07. Time of Payment. (a) The fee shall be paid to the City Treasurer upon application or renewal of the permit. (b) The filing fee shall be paid upon application for an MTOP based on the number of units. (c) 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 3F.08. Administrative Operation Provisions. 1. Motorized Tricycle Operator's Permit (MTOP) shall be valid for Three (3) years from its approval by the Sangguniang Panlungsod, renewable for the same period, by the City Mayor. The Motorized Tricycle Operator's Permit (MTOP) shall be limited to One Thousand Five Hundred (1,500) units only. Change of ownership over the MTOP rights shall require appropriate approval of the Sangguniang Panlungsod of Isabela City, and cancellation of MTOP from its original owner. The sale of the said Motorized Tricycle for Hire does not carry with it the MTOP rights. 2. Motorized Tricycle for Hire shall not be allowed to carry more than five (5) persons including the driver and/or goods that it is designed for. 3. Operators shall require drivers to wear proper attire including proper use of shoes instead of slippers, T-shirts instead of sandos or sleeveless shirt so as not to offend the sensibility of the riding public. 4. No person shall be allowed to drive a Motorized Tricycle for Hire within the territorial jurisdiction of Isabela City, unless he is a resident of Isabela City. 5. The open space within the vicinity of the Public Market and the space within the City Terminals and all City roads not otherwise prohibited under Ordinance No. 03-143, the Traffic Code of Isabela, shall be utilized as parking/waiting areas for Motorized Tricycles for Hire. 6. The Metropolitan Isabela (poblacion area) is composed of barangays: Isabela Proper; Port Area; Sea Side; Timpul; La Piedad; Sta. Cruz; Marketsite; Kaum Purnah Zone 1; Zone 11; Zone 111; Eastside; Sunrise; Binuangan; Sitio Lanote BLISS up to Fatima Chapel; Riverside; Doa Ramona; Tabuk; San Rafael; Sumagdang; and Menzi. 7. The official fare, as approved by the Sangguniang Panlungsod, shall be a minimum fee of Ten (PhP10.00) pesos per passenger within the Metropolitan Isabela and additional two (PhP2.00) pesos per passenger per kilometer in excess of three (3) kilometers within Metropolitan Isabela, beyond the three (3) kilometers radius from Metropolitan Isabela, the fare rate shall be charged on case to case basis. Student fare within Metropolitan Isabela, shall be at a minimum rate of five (PhP5.00) pesos per student. Senior Citizen must avail of the benefits of twenty (20%) percent discount, subject to change by the Sangguniang Panlungsod with prior petition from the public or transport group (tricycle ope/drivers' asso.). (a) Prospective operators of tricycles should first secure a Motorized Tricycle Operator's permit (MTOP) from the Sangguniang Panlungsod. (b) The Sangguniang Panlungsod of this city 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 city unless the applicant is in possession of units with valid registration papers form the Land Transportation Office (LTO). 3. The grantee of the MTOP shall carry a common carrier's 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 to the Office of the Mayor of such termination or suspension, for the approval of the Sangguniang Panlungsod. 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 Panlungsod 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 Panlungsod 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. 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. Operators of tricycles-for-hire are required to post in the conspicuous part of the tricycle the schedule of fares. (d) The zones must be within the boundaries of this city. The existing zones which covers the territorial unit not only of the city but other adjoining municipalities or cities as well shall be maintained provided the operators serving the said zone secure the MTOP. (e) The City Treasurer shall keep a registry of all tricycle operators which shall include among others, the name and address of the operator and the number and brand of tricycles owned and operated by said operator. ARTICLE G Permit Fee for Pedaled Tricycle SECTION 3G.01. Regulating the Use/Operation of Bicycles/Pedicabs and Imposition of Fees and Charges . A pedicab is a non-motorized vehicle composed of a bicycle fitted with a single wheeled side-car or a bicycle fitted with a two-wheeled cab manually operated to render, transport services to the residents of the City of Isabela. Who are authorized to operate utility pedicabs Only Filipino Citizens, Eighteen (18) years of age and above, a resident of the City of Isabela for the last Six (6) months prior to the date of the application, and covered with a franchise, per unit duly approved by the Sangguniang Panlungsod, are authorized to operate public utility pedicabs, within the authorized routes in Isabela City. Pedicab Operator's Permit (POP) shall be valid for One (1) year, renewable for the same period. Change of ownership shall be construed as an amendment to the Pedicab Operator's Permit (POP) and shall require appropriate approval of the Sangguniang Panlungsod of Isabela City. Pedicabs for hire in this City, shall bear an identification PEDICAB FOR HIRE plate attached at the back of its sidecar or cab, issued by the City Government of Isabela. Pedal-Cab shall not be allowed to ply the route of the national highway, except when there is no other alternate route, and other City roads not specifically considered by this ordinance as pedicab route of operation. For purposes of this ordinance the pedicab routes of operation shall be within the approved/selected areas within the Metropolitan, to be determined by the Sangguniang Panlungsod upon application by the petitioner for Pedal-Cab operation. No drivers of pedicabs shall be allowed to carry more than two (2) passengers. No pedicab driver shall be allowed to drive unless he is 18 years of age or above who possessed a Pedicab Driver's License that had been issued by the City Mayor upon payment of a license fee in the amount of One Hundred (P100.00) Pesos to the City Treasurer, renewable every year. Pedicab operators shall require pedicab drivers to don proper attire. Proper attire shall mean the wearing of clean shirt or t-shirt, long pants and shoes. The wearing of short pants, sleeveless shirt or t-shirt, "sando," and sleepers are strictly prohibited. There shall be charged a pedicab operator's permit fee of THREE HUNDRED (PhP300.00) PESOS per unit and said permit is renewable every year. The official fare rate shall be Five (PhP5.00) pesos per passenger. The increase of fare shall be subject to the approval of the Sangguniang Panlungsod of this City. The pedicab may be allowed to go beyond their authorized routes of operation, on case to case basis, and the fare rate shall be agreed upon by the passenger and its driver. No pedicab shall be allowed to ply within the Metropolitan, unless covered with a pedicab franchise which is the Pedicab Operator's Permit to be issued by the City Government of Isabela after complying with the above-mentioned requirements. All bicycle owners are required to register their bikes with the City Government of Isabela, and secure all credentials for its use and the driving thereof, from the Treasurer's Office every year, upon payment of the required fee indicated in the next preceding SECTION. SECTION 3G.02. Imposition of Fee. Pedicabs Registration RATE Pedicab Operator's Permit (Renewable every 1 year) 300.00 Pedicabs Driver's License (annually) 100.00 Cost of Plate for Pedicab 120.00 SECTION 3G.03. Time of Payment. The imposed herein shall be due on the first day of January and payable to the City Treasurer within the first twenty (20) days of January of every year. For pedaled tricycle acquired after the first twenty (20) days of January, the permit fee shall be paid without the penalty within the first twenty (20) days of the quarter following the date of purchase. SECTION 3G.04. Administrative Provisions. (a) A metal plate or sticker shall be provided by the owner of the pedaled tricycle granted a permit. (b) The City Treasurer shall keep a register of all pedaled tricycles containing information such as the make and brand of the tricycle, the name and address of the owner and the number of the permit plate. ARTICLE H Motorized Bancas Operator's Permit SECTION 3H.01. Tax and Fees Registration on Motorized Banca Operator's Permit. Rates Motorized Banca Operator's Permit (MBOP) 490.00 Garbage Fee 100.00 Navigator's License (renewal every year) 168.00 Dispatcher's License (renewal every year) 168.00 ARTICLE I Permit Fee for Owners/Operators/Licensees/Promoters and Cockpit Personnel SECTION 3I.(A)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 3I.(A)02. Imposition of Fees. There shall be collected the following Mayor's Permit Fees from cockpit operators/owners/licensees and cockpit personnel: RATE (a) From the owner/operator/licensees of the cockpit: Within five (5) kilometers radius from City Hall 1,000.00 Beyond Five (5) kilometers radius from City Hall 400.00 Beyond ten (10) kilometers from any main road or highway (b) From cockpit personnel 1. Gaffer "Mananari" 60.00 2. Bet Caller 60.00 3. Bet Taker "Kristo/Llamador" 60.00 4. Bet Manager "Marciador/Kasador" 100.00 5. Referee (Sentensiador) 120.00 6. Pit Manager 120.00 7. Healer/Veterinarian Aide 60.00 8. Promoters/Hosts 120.00 9. Cashier 120.00 SECTION 3I.(A)03. Requirement for Licensing. Persons and Nationality. A group of at least fifteen (15) natural persons, all of legal age, all Filipinos, all residents of Isabela City for at least six (6) months prior to the licensing; who are organized into a cooperative and/or corporation duly registered with the Cooperative Development Authority (CDA) and/or with the Security and Exchange Commission; and finally all are breeders of gamecocks with at least fifty (50) heads each. Location. The Cockpit must be located beyond three (3) kilometers radius from the City Hall, beyond five hundred (500) meters radius from the cathedral or mosques or madrasas or church or chapel or courts or school building or barangay hall, with the exception of Cockpit with existing prior rights; and most importantly the Cockpit must be located beyond four (4) kilometers radius from another cockpit in order that existing rights should not be prejudiced. Application. The cooperative or corporation interested to license a cockpit, has to manifest its intention by way of resolution of its Board, requesting the Sangguniang Panlungsod of Isabela City thru the Honorable Mayor, to authorize and license the establishment, operation and maintenance of its cockpit, attesting to the fact that it is viable as per feasibility study attached with the resolution as integral part of the application. Inspection. Upon receipt of the said resolution, and upon the payment of an inspection fee in the amount of Twenty-Five Thousand Two Hundred Fifty (P25,250.00) Pesos in the City Treasurer's Office, to cover the cost of transportation and inspection, the City Mayor shall direct the City Planning and Development Coordinator, to conduct an ocular inspection of the proposed site of the cockpit, whether, it qualifies with all the requirements provided for in the preceding paragraph of letter "B"; that of the Zoning Ordinance of this City; and other pertinent laws; and to render and submit a written inspection report embodying his findings and recommendation. Upon favorable recommendation, the Mayor, shall endorse, for the filing of Petition to the Sangguniang Panlungsod for legislative authorization and licensing. Legislative Authorization and Licensing. Upon payment of the filing fee in the amount of FIVE HUNDRED FIFTY THOUSAN (PhP550,000.00) pesos in the City Treasurer's Office to cover the cost of public hearings and other incidental expenses, after receipt of the verified PETITION, together with all the supporting documents including the Certificate of Registration from the Security and Exchange Commission in the case of Corporation or from the Cooperative Development Authority in the case of cooperatives and the list of the officers and its members, the same is deemed filed and shall be calendared in the Agenda for deliberation on its FIRST READING to be followed by progressive PUBLIC HEARINGS. After its passage on the third and final reading, the cockpit is duly licensed and authorized to do business in accordance with law, ordinance, rules & regulations. SECTION 3I.(A)04. Time and Manner of Payment. (a) The application filing fee is payable to the City 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. (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 3I.(A)05. Administrative Provisions. (a) Ownership, operation and management of cockpit. Only Filipino citizens not otherwise inhibited by existing ordinances or laws shall be allowed to own, manage and operate cockpits. Cooperative capitalization is encouraged. (b) Establishment of cockpit. The Sangguniang Panlungsod shall determine the number of cockpits to be allowed in this city. (c) Cockpit-size and construction. Cockpits shall be constructed and operated within the appropriate areas as prescribed in the Zoning Ordinance. 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 City Mayor. Approval or issuance of building permits for the construction of cockpits shall be made by the City 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 City. No operator or owner of a cockpit shall employ or allow to participate in a cockfight any of the above-mentioned 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 3I.(A)06. Penalty. Any violation of this provisions of this Chapter, shall be punished by a fine of not less than Two Hundred Pesos (200.00) but not exceeding Five Hundred Pesos (P500.00) or imprisonment of not less than ten (10) days but not exceeding one (1) month, or both at the discretion of the court. SECTION 3I.(A)07. Applicability Clause. The provision of PD 449, otherwise known as the Cockfighting Law of 1974, PD 1802 (Creating the Philippine Gamefowl Commission), and such other pertinent laws shall apply to all matters regarding the operation of cockpits and the holding of cockfights. COCKPIT OPERATION SECTION 3I.(B).01. The cockpit must operate and/or conduct business activities only every SUNDAY and on non-working holidays, with the exception of December 30, National Hero's Day; June 12, Independence Day; November 30, Bonifacio Day; Maundy Thursday; and Good Friday, that cockpit activities are prohibited and punishable. Cockpit business activities are likewise prohibited and punishable if done on SUNDAY, which also falls on the prohibited dates above indicated. SECTION 3I.(B).02. During cockpit operation the following personalities must be inside the pit, no more no less: Operator/Promoter includes owner, manager, administrator or any other person, 18 years old and above who operates a cockpit. Pit Manager. A pit manager is a person, properly identified with an Identification Card and with license issued by the City Mayor in accordance with the provision of this Revenue Code, with high esteem of respect, unquestionable honesty and a cooperative member or incorporator of the cockpit. He oversees the cockpit operation. Two (2) Referees. The cockpit must maintain at least two (2) accredited referees who must be inside the pit during every cockfight. One 1s the official referee and the other one is his assistant. Both must be properly identified with Identification Cards and duly licensed by the City Mayor in accordance with the provision of this Revenue Code, with high esteem of respect, unquestionable honesty and with unsullied records Two (2) "Cristos," referred to as Bet Caller and Bet Taker. A person who calls for bet at the employ of the Cockpit Management or on commission basis of a particular cocker or cockfighting enthusiast before the start of the cockfight and takes the winnings for the winning cock or for his boss or pay to the other party if losses. He must be accredited by the cockpit and properly identified with Identification Cards and duly licensed by the City Mayor in accordance with the provision of this Revenue Code also with high esteem of respect, unquestionable honesty and with clean records. A Timer. One who set the time from the start to the end of the Ten (10) minutes Fight. He must be a person of good reputation and duly accredited by the cockpit and properly identified with Identification Card and with license issued by the City Mayor in accordance with the provision of this Revenue Code. SECTION 3I.(B).03. Other Personalities Needed in Cockpit Operation. The Heeler or Gaffer. Every heeler or gaffer must secure a license and an Identification Card from the City Mayor in accordance with the provision of this Code. The Healer or Veterinarian Aide. Every healer must secure a license and an Identification Card from the City Mayor in accordance with the provision of this Code. "Cristo" or Bet Caller or Bet Taker. Every "cristo" or Bet Caller or Bet Taker must secure a license and Identification Card from the City Mayor in accordance with the provisions of this Code. SECTION 3I.(B).04. All the above-mentioned personalities are prohibited to engage in their respective non-useful occupation without the benefit of license and in the exercise of their occupation, they must wear all the time their Identification Cards. SECTION 3I.(B).05. For every personality above-mentioned, in the exercise of their respective non-useful occupation, prior to the issuance of licenses and identification cards, renewable annually, must pay the following regulatory fees, and submit clearances: Clearances: Licensing Fee: Medical Fee: Cost of Identification Card And the cost of lamination Mayor P100.00 P30.00 P50.00 Police MTC Fiscal Medical SECTION 3I.(B)06. There shall be charged a regulatory fee for the following cockpit activities: A. Per Cockfight: Regulatory Fee Ordinary cockfight P40.00 B. Local Derby: For 15 entries & below 1,400.00 For 16 entries & above 2,400.00 Per cockfight 50.00 International Derby: Cockfight, per day 10,000.00 Per cockfight 400.00 SECTION 3I.(B)07. There shall be required a SPECIAL PERMIT for the holding of derbies by qualified persons, association, organization, cooperatives, corporations on any day other than the regular cockfighting days to be secured from the City Mayor in the case of the holding LOCAL DERBIES; and from the Sangguniang Panlungsod in the case of the holding of INTERNATIONAL DERBIES, upon the payment of the fees mentioned in this Section, hereof; COCKPIT MAINTENANCE SECTION 3I.(C)01. The Building Structure. Aside from complying with the building permit and other requirements of the National Building Code and the City Statute on Buildings, the cockpit building and other structures such as cocker's houses, cock houses, rest rooms, stores, the cockfighting pit and etc. must be constructed out of strong materials. SECTION 3I.(C)02. Display of License. The license must be displayed and maintained in a conspicuous place at the entrance of the cockpit. SECTION 3I.(C)03. The maintenance of Sanitary Condition. Cleanliness must be maintained at all times, all over the cockpit, its other structures, specially the rest rooms, premises and the surroundings. SECTION 3I.(C)04. Safety Measures. First aide station must be maintained within the cockpit; a Pit Physician must always be available during the progress of the cockfighting; Fire Alarm devices and firefighting equipment like fire extinguisher must be maintained in serviceable condition; Security personnel must be posted at the entrance of the cockpit to effect freeze search and the inspection of bags, and other belongings of persons entering the cockpit in order to detect contrabands, explosives, bombs, prohibited drug, firearms, deadly weapons and other prohibited items; Burglar proof bolt must be maintained near the entrance of the cockpit to be used for the safekeeping of licensed firearms deposited and those unlicensed firearms, explosive, deadly weapons and other contrabands confiscated and be brought right away to the PNP Headquarters; Other security personnel must be visible in other areas of the cockpit. ARTICLE J Special Permit for Cockfighting SECTION 3J.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 gamecockers or cockfighting "afficionados" of the Philippines with "pot money" awarded to the proclaimed winning entry. (c) International Derby refers to an invitational cockfight participated in by local and foreign gamecockers or cockfighting "afficionados" with "pot money" awarded to the proclaimed winning entry. SECTION 3J.02. Imposition of Fees. That the approved Barangay Resolution with cover-letter shall be forwarded to the City Mayor for the issuance of the SPECIAL LICENSE for the holding of the cockfighting activity or activities, after the inspection of the site of the temporary cockpit by the Public Safety Officer and upon the payment of the regulatory fees, as follows: Cockfighting Activity: Regulatory Fee: Hack fight: 1. Per day P200.00 2. Per cockfight P20.00 Multiple cockfights (Carambola) 1. Per day P200.00 2. Per cock P10.00 Derby: 1. Per day P200.00 2. For 15 entries and below P700.00 3. For 16 entries and above P1,200.00 Non-Gaffed Cockfights (Uwakan) 1. Per day P200.00 2. Per cockfight P50.00 SECTION 3J.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. That the provisions in Articles of this Chapter shall be strictly adhere to by the Committee of the Barrio Fiesta and those persons officiating the cockfighting activities. SECTION 3J.04. Administrative Provisions. (a) Holding of cockfights. Except as provided in this Article, cockfighting shall be allowed in this city 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 city agricultural, commercial, or industrial fairs, carnival, or exposition for a similar period of three (3) days upon resolution of the Sangguniang Panlungsod. 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 Panlungsod, 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 city without first securing a license renewable every year on their birth month from the city where such cockfighting is held. Only gaffers, referees, bet takers, or promoters licensed by the city shall officiate in all kinds of cockfighting authorized herein. SECTION 3J.05. Penalty. Any person violating the provisions of this chapter shall upon conviction be punished with imprisonment of not less than one (1) month nor more than six (6) months or fine of not less than one thousand (P1,000.00) pesos nor more than five thousand (P5,000.00) pesos or both fine and imprisonment at the discretion of the court. ARTICLE K Permit Fee on Occupation or Calling Not Requiring Government Examination SECTION 3K.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 city as follows: Occupation or Calling Rate of Fee/ Annum (a) On employees and workers in generally Considered "Offensive and Dangerous Business Establishments" P36.00 (b) On employees and workers in commercial establishments who cater or attend to the daily needs of the inquiring or paying public 36.00 (c) On employees and Workers in food or eatery establishment 36.00 (d) On employees and workers in night or night and day establishment 36.00 (e) All occupation or calling subject to periodic inspection, surveillance and/or regulations by the City Mayor, like animal trainer, auctioneer, barber, bartender, beautician, bondsman, bookkeeper, butcher, blacksmith, carpenter, carver, chambermaid, cook, criminologist, electrician, electronic technician, club/floor manager. Forensic electronic expert, fortune teller, hair stylist, handwriting expert, hospital attendant, lifeguard, magician, make-up artist, manicurist, masonry worker, masseur attendant mechanic, certified "hilot," painter, musician, pianist, photographer (itinerant), professional boxer, private ballistic expert, rig driver (cochero), taxi, dancer, stage-performer salesgirl, sculptor, waiter or waitress and welder. 36.00 SECTION 3K.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 3K.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 storage's 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. (b) Employees and workers in commercial establishment who generally enter or attend to the daily needs of the general public such as but not limited to the following: Employees and workers in drugstores; department stores; groceries supermarkets; beauty 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 o paying public. (c) 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, and soda fountains; (2) Stallholders, employees and workers in public markets; (3) Peddlers of cook or uncooked foods; (4) All other food peddlers, including peddlers of seasonal merchandise. (d) Employees 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. (e) All other employees and persons who exercise their profession, occupation or calling within the jurisdiction limits of the city aside from those that are specifically herein mentioned. SECTION 3K.04. Time and Manner of Payment. The fees prescribed in this Article shall be paid to the City 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 city for its employees. SECTION 3K.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 city 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 start working. The individual Mayor's Permit so secured shall be renewed during the respective birth month of the permittee next following calendar. SECTION 3K.06. Administrative Provisions. (a) The City 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 City Treasurer and to the City Mayor respectively for cancellation upon retirement or cessation of the practice of the said occupation or calling. ARTICLE L Fees for Registration and Transfer of Large Cattle SECTION 3L.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 3L.02. There is hereby imposed the rules and regulations and schedules of fees for the use of the City Abattoir and at duly authorized public and private slaughterhouses, where applicable in the City of Isabela. SECTION 3L.03. Registration and Transfer Fees on Large Cattle. Upon entry of the large cattle for slaughter, ownership must be positively identified. A large "Cattle" includes a two-year old horse, mule ass, carabao, cow, or other domesticated member of the bovine family that every owner is mandated to register upon reaching said age in the City Agriculture Office with the Large Cattle Registration Division upon payment of the fees with the City Treasurer required hereunder. SECTION 3L.04. Imposition of Fee. The owner of a large cattle is hereby required to register said cattle with the said Division for which a certificate of ownership (colloquially known as "CREDENCIAL" ) shall be issued to the owner upon payment of a registration fee as follows: Amount of Fee 1. For Certificate of Ownership 45.00 2. For Certificate of Transfer 75.00 3. For Registration of Private Brand 150.00 The transfer fee shall be collected only once if a large cattle is transferred more than once in a day. SECTION 3L.05. Time and Manner of Payment. The registration fee shall be paid to the City Treasurer before the registration or transfer of ownership of the large cattle. SECTION 3L.06. Administrative Provisions. 1. Large cattle shall be registered at the City Veterinary Office with the Large Cattle Registration Division upon reaching the age of one (1) year. 2. The ownership of large cattle or its sale or transfer of ownership to another person shall be registered with the said Division. All branded and Counter-branded large cattle presented to the said Division, 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. 3. The transfer of 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 number to the original certificate of ownership with the name of the local government unit {LGU} who issued it. No entries of transfer shall be made or certificate of transfer shall be issued by the said division above the mentioned, except upon the production of the original certificate of ownership and certificate of transfer and such other documents that show title to the owner. 4. 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. SECTION 3L.07. 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 M Fees on Impounding of Astray Animals SECTION 3M.01. Definition of Terms When Used in this Article. 1. Astray Animal. Means an animal which is set loose unrestrained, and not under the complete control of its owner, or the charge or in possession thereof, found roaming at-large in public or private places whether fettered or not. 2. Public Place. Includes national, city, or barangay streets, parks, plazas, and such other places open to the public. 3. Private Place. Includes privately-owned streets or yards, rice fields or farmlands, or lots owned by an individual other than the owner of the animal. 4. Large Cattle. Includes horses, mules, asses, carabaos, cows, and other domestic members of the bovine family. SECTION 3M.02. Imposition of Fee. There shall be imposed the following poundage fees for each day or fraction thereof on each head of astray animal found running or roaming at large, or fettered in public or private places. Kind of Animal Amount of Fee: Large Cattle P500.00 All other kinds of Animal (except dog) 300.00 SECTION 3M.03. Time of Payment. The impounding fee shall be paid to the City Treasurer prior to the release of the impounded animal to its owner. SECTION 3M.04. Administrative Provisions. 1. For purposes of this Article, personnel of the Office of the City Veterinarian with the assistance of the Barangay Tanods within the City of Isabela are hereby authorized to apprehend and impound astray animals in the City corral or a place duly designated for such purpose. He shall also cause the posting of notice of the impounded astray animals in the City Hall for Three (3) consecutive days, starting one (1) day after the animal is impounded, within which the owner is required to claim and establish ownership of the impounded animal. The City Mayor and the City Veterinarian shall be informed of the impounding. 2. Impounded animals not claimed within Three (3) days after the date of impounding shall be sold at public auction under the following procedures. a. The City Veterinarian or the Slaughterhouse Master shall post notice for Three (3) days in public places including the main door of the City Hall and the public Markets. The animal shall be sold to the highest bidder. Within Seven (7) days after the auction sale, the City Treasurer shall make a report of the proceeding in writing to the City Mayor. b. The owner may stop the sale by paying at any time before or during the auction sale, the impounding fees due and the cost of the advertisement and conduct of sale to the City Treasurer, otherwise, the sale shall proceed. c. The proceeds of the sale shall be applied to satisfy the cost of impounding, advertisement and conduct of sale. The residue over these costs shall accrue to the General Funds of the City. d. In case the impounded animal is not disposed of within the Seven (7) days period from the date of notice of public auction, the same shall be considered sold to the City Government for the Amount equivalent to the poundage fees due. SECTION 3M.05. Penalty. Owners whose animals are caught astray and incurring damages to plants and properties shall pay the following compromise administrative fines: 1. First offense P300.00/day 2. Second offense 750.00/day 3. For the Third offense and each subsequent offense 1,500.00/day In addition to the fine, the owners shall pay the amount of damage incurred, if any, to the property owner. SECTION 3M.06. Penal Provisions. Any person who violates any provision of the Article or rules and regulations promulgated under the authority hereof shall be punished by a fine of not less than One Thousand (Php1,000.00) Pesos not more than Five Thousand (Php5,000.00) Pesos or imprisonment of not less than One (1) month or more than six (6) months or both at the discretion of the court. ARTICLE N Machineries, Engines Heavy Equipment and Light Vehicles SECTION 3N.01. Prescribing Rules and Regulations for the Use of City Government. Owned Equipment by the Barangays and Other Persons of the City of Isabela, Province of Basilan, and Imposing Regulatory Fees for Their Use. 1. RENTAL FEES I. Rate of Heavy Equipment Rate Rental per day (Eight (8) Hours Operations) a. Bulldozer 12,957.00 b. Backhoe 9,324.00 c. Road Grader 4,676.00 d. Road Roller 3,740.00 e. Payloader 3,412.00 f. Transit Mixer 7,516.00 g. Dump truck 4,516.00 h. Air Compressor 2,350.00 i. Water Pump 689.58 j. Concrete Cutter 1,856.25 k. Concrete Vibrator 407.80 l. Bar Cutter 955.36 m. One-bagger Mixer 623.00 n. Welding Machine (Gas Driven) 1,073.00 o. Welding Machine (Electric) 600.00 p. Chainsaw 600.00 2. OPERATIONAL EXPENSES 2a. Expenses for equipment such as gasoline, diesoline, lubricant, fluid, and etc. shall be borne by the one renting the equipment. The City Engineer is mandated to prepare the computation for the needed expenses to be expenses to be presented to the one renting the equipment for them to procure the same. 2b. All applications to rent the equipment or vehicle shall be filed with the Office of the City Engineer. 2c. The City Engineer shall evaluate the urgency and necessity of the application filed in his office and make his recommendation within the period of seventy-two (72) hours from the filing of the application, to the City Mayor. 2d. All rentals or fees prescribed hereof shall be paid to the Office of the City Treasurer. 2e. Upon payment of the necessary fee the City Mayor shall approve the use of such equipment or vehicle and assign its regular operator or driver who shall be under the direct supervision of the City Engineer. 2f. The City Engineer shall make proportional and equitable scheduling for the use of the said equipment or vehicle with the aim in view that as much as practicable, all applicants can make use of the same taking into consideration the urgency and necessity that shall be derived there from. 2g. The City Engineer shall keep a permanent logbook to record in chronological order the names of persons using the same, their addresses, the purposes, the names of operators or drivers and the amount of rentals. ARTICLE O Permit Fee for Agricultural Machinery and Other Heavy Equipment SECTION 3O.01. Imposition of Fees. There shall be collected an annual permit fee at the following rates for each agricultural machinery or heavy equipment rented out in this city. Rate Per Annum Machines/Equipment a. Hand tractors P625.00 b. Light Tractors 625.00 c. Heavy Tractors 1,250.00 d. Bulldozer 1,250.00 e. Forklift 875.00 f. Heavy Graders 1,250.00 g. Light Graders 875.00 h. Mechanized Threshers 625.00 i. Manual Threshers 250.00 j. Trolley Cars 625.00 k. Street Sweepers 625.00 l. Road Rollers 875.00 m. Payloader 875.00 n. Primemovers/Flatbeds 625.00 o. Backhoe 1,250.00 p. Batching Plant 1,250.00 q. Transit/Mixer truck 1,250.00 r. Crane 1,250.00 s. Rock Crusher 2,500.00 t. Sprinklers 625.00 u. Lawn Mowers 625.00 v. Amphibian Trucks 1,250.00 w. Other agricultural machinery or heavy equipment not enumerated above 1,250.00 SECTION 3O.02. Machines/Engines/Equipment Operator's License Required. Every operator of the above-mentioned machines/engines/equipment is required to secure Machine/Engine/Equipment Operator's License from the City Mayor upon payment of the Operator's License Fee in the amount of One Hundred Fifty (P150.00) Pesos annually before operating the said machine/engine/equipment in the City of Isabela. Operator's License issued by other authorities shall not be honored. SECTION 3O.03. 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 3O.04. Administrative Provisions. The City Engineer must assist in the technical aspects, the City Treasurer in the keeping of a registry of all machines/engines/equipment and agricultural machinery which shall include the make and brand of the machines, engines, equipment and agricultural machinery and the name and address of the owner. No machine, engine and equipment, shall be installed or operated within the jurisdiction of the City of Isabela, without the permit of the City Mayor and the payment of the inspection/registration fees prescribed in this Article. ARTICLE P Permit and Inspection Fee on Machineries and Engines SECTION 3P.01. Imposition of Fee. There shall be imposed an annual inspection fee on internal combustion engines generators and other machines in accordance with the following schedules: RATE 1. Internal Combustible Engines: a. 2 HP and below P125.00 b. 5 HP and below but not lower than 3 HP 375.00 c. 10 HP and below but not lower than 5 HP 625.00 d. 14 HP and below but not lower than 10 HP 1,250.00 e. Above 15 HP 1,875.00 2. Other stationery engines or machines: a. 3 HP and below 250.00 b. 5 HP and below but not lower than 3 HP 375.00 c. 10 HP and below but not lower than 5 HP 625.00 d. 14 HP and below but not lower than 10 HP 1,250.00 e. Above 14 HP 1,875.00 3. Electrical generators and other machine propelled by electric motors will be levied in the same rates based on the engine/machine Horse Power above indicated. SECTION 3P.02. Machines/Engines/Equipment Operator's License Required. Every operator of the above-mentioned machines/engines/equipment is required to secure Machine/Engine/Equipment Operator's License from the City Mayor upon payment of the Operator's License Fee in the amount of One Hundred Fifty (PhP150.00) Pesos annually before operating the said machine/engine/equipment in the City of Isabela. Operator's License issued by other authorities shall not be honored. SECTION 3P.03. 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 3P.04. Administrative Provisions. The City Engineer must assist in the technical aspects, the City Treasurer in the keeping of a registry of all machines/engines/equipment and agricultural machinery which shall include the make and brand of the machines, engines, equipment and agricultural machinery and the name and address of the owner. No machine, engine and equipment, shall be installed or operated within the jurisdiction of the City of Isabela, without the permit of the City Mayor and the payment of the inspection/registration fees prescribed in this Article. ARTICLE Q Permit Fee for Temporary Use of Roads, Streets, Sidewalk, Alleys, Patios, Plazas and Playgrounds SECTION 3Q.01. Pursuant to paragraph (c), Section 21, of Republic Act No. 7160, the Local Chief Executive thru an Executive Order may temporarily close road, street or other facilities above-mentioned for public works undertaking or other lawful purposes. SECTION 3Q.02. Imposition of Fee. Any person natural or juridical that shall temporarily use and/or occupy a street, sidewalk, or alley or portion thereof in the jurisdiction of the City of Isabel in connection with their construction works and other purposes, shall first secure a permit from the City Mayor to be issued upon payment of a permit fee in the following schedule: 1). For Construction works: Rendering the whole width/area Of the road/street/plazas, etc. No longer passable/usable P240.00/sq.m. per week or fraction thereof 2). For construction works: occupying only portion of the road/street/plazas, etc. leaving road/street/plazas, etc. still passable/usable. 12.00/sq.m. per week or fraction thereof 3). Others 10.00/sq.m. per day. SECTION 3Q.03. For wake and other charitable, religious and educational purposes, use and/or occupancy is exempted from the payment of permit fee provided a corresponding permit is secured prior to such use and/or occupancy. SECTION 3Q.04. 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 City Engineer shall report to the City Treasurer the area occupied for purposes of collecting the fee. SECTION 3Q.05. The permittee is hereby forewarned to exercise the utmost prudence in providing safety measures in the construction site. SECTION 3Q.06. Time of Payment. The fee shall be paid to the City Treasurer upon application of the permit with the City Mayor. SECTION 3Q.07. 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 City Engineer shall report to the City Treasurer the area occupied for purposes of collecting the fee. ARTICLE R Permit Fee for Excavation Measures SECTION 3R.01. There are incidents of death that occurred in excavation sites as a result of the negligent act of the one who caused the excavation, be it water works excavation on the street/road; drainage; canal; water deep well or shallow well; treasure hunt excavation; or even a simple excavation for toilet purposes. SECTION 3R.02. No person shall undertake or cause to undertake any digging or excavation, of any part or portion of the street/road/sidewalk or anywhere within the jurisdiction of the City of Isabela for whatever purpose, unless a permit shall have been first secured from the Office of the City Mayor specifying the purpose and the duration of the excavation. SECTION 3R.03. The Building Official/Public Safety Officer shall inspect the digging and excavation and shall determine the necessary dimension of the excavation and the area or place to be dug. Said official shall likewise inform the City Treasurer of any delay in the completion of the excavation work for purposes of collection of the additional fee. SECTION 3R.04. In order to protect the public from any danger , appropriate signs must be placed in the area where work is being done and if the excavation is to be abandoned for whatever reason the permittee is required to cover the whole excavation with earth fill. The omission of this act sought to be perform will be penalized accordingly. SECTION 3R.05. Imposition of Fee. There shall be imposed the following fees on every person who shall make or cause to be made any excavation on public or private streets or properties within the jurisdiction of the City of Isabela, according to the following schedule: a. For crossing streets with concrete pavement: 1. For crossing over concrete pavement or destroying the pavement Strictly Prohibited 2. For crossing across base of streets (boring method) With concrete pavement, per linear meter P100.80/l.m. b. For crossing streets with asphalt pavement: 1. Minimum Fee P250.50/sq.m. 2. Additional fee for each linear meter crossing the streets (minimum width of excavation, 0.80m 120.00/l.m. c. For crossing the streets with gravel pavement: 1. Minimum Fee P417.20 2. Additional fee for each linear meter crossing the streets (minimum width of excavation, 0.3 meters 25.03 SECTION 3R.06. Time and Manner of Payment. The fee imposed herein shall be paid to the City 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 EXCAVATION COST shall be deposited with the City Treasurer at the same time the permit is paid. The cash deposit shall be forfeited in favor of the City Government in case the restoration to its original form of the street excavated is not made within fifteen (15) days after the purpose of the excavation is accomplished. SECTION 3R.07. Administrative Provisions. (a) No person shall undertake or cause to undertake any digging or excavation, of any part or portion of the city streets of Isabela City unless a permit shall have been first secured from the Office of the City Mayor specifying the duration of the excavation. (b) The City Engineer/City 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 City 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 S Permit Fee for the Storage of Flammable and Combustible Materials SECTION 3S.01. Imposition of Fee. There shall be collected an annual permit fee for the storage of combustible materials at the rates as follows: SECTION 3S.02. Schedule of Fees and Fines. 1. Storage Clearance Fee storage clearance shall be issued upon payment of a fee based on the storage capacity as indicated: A. Tar, risen, waxes, copra, rubber, cork, bituminous coal and similar combustible materials: STORAGE CAPACITY (in kilograms) ANNUAL FEES (in PhP) From 200 to 400 14.00 Over 400 to 4,000 28.00 Over 4,000 to 20,000 54.00 Over 20,000 90.00 B. For liquids having flashpoint of 22.8C and below 93.3C, such as kerosene, turpentine, thinner Over 3,600,000 600.00 C. Prepared paint, varnish diesel oil, fuel oil, kerosene, cleansing solvent, polishing liquids and similar. STORAGE CAPACITY (in liters) ANNUAL FEES (in PhP) From 20 to 100 5.00 Over 100 to 200 8.00 Over 200 to 400 12.00 Over 400 to 4,000 30.00 Over 4,000 to 20,000 90.00 Over 20,000 to 40,000 120.00 Over 40,000 to 200,000 180.00 Over 200,000 to 400,000 300.00 Over 400,000 to 2,000,000 480.00 Over 2,000,000 to 3,600,000 500.00 D. For combustible liquids having flash point greater than 93.3C that is subject to spontaneous ignition or is artificially heated to a temperature equal to or higher than its flash point, such as crude oil, petroleum oil and others. STORAGE CAPACITY (in liters) ANNUAL FEES (in PhP) From 20 to 100 3.00 Over 100 to 200 8.00 Over 200 to 400 12.00 Over 400 to 2,000 24.00 Over 2,000 to 4,000 30.00 Over 4,000 to 80,000 90.00 Over 80,000 180.00 E. Flammable gases Liquefied Petroleum Gas (LPG) in liter water capacity ia. For bulk storage: STORAGE CAPACITY (in liters) ANNUAL FEES (in PhP) 200 and below 20.00 Over 200 to 2,000 40.00 Over 2,000 to 8,000 80.00 Over 8,000 to 20,000 200.00 Over 20,000 to 200,000 400.00 Over 200,000 to 400,000 1,600.00 For every additional 4,000 Liters or fraction thereof in Excess of 400,000 10.00 Other Clearance fee hereunder is the schedule of fees for issuance of a clearance relative to the conduct of the following activities and/or authentication of document: a. Fireworks display P300.00 b. Fumigation/Fogging 100.00 c. Fire Drill 200.00 d. Hotworks 150.00 e. Fire Incident Clearance 100.00 f. Certified true copy of fire Inspection Certificate 100.00 g. Certified true copy of Building Fire Safety Clearance 100.00 h. Certified true copy of Fire Clearance 100.00 SECTION 3S.03. Time of Payment. The Chief, BFP or the Regional Director concerned shall designate a Collecting Officer in every City BFP office upon recommendation of their respective Fire Marshals. SECTION 3S.04. Distribution of Proceeds. BFP shall prepare an annual program subject to the approval of the DILG Secretary. Based on the approved program, DBM shall release to the BFP the full amount remitted as certified by the BTR thru the issuance of Special Allotment Release Order (SARO) and Notice of Cash Allocation (NCA). A. The eighty percent (80%) of all revenues collected by the BFP shall be used for its modernization as herein prescribed. The Chief, BFP is authorized, subject to the approval of the Secretary of the Interior and Local Government, to use the income generated under the fire code for procurement of fire protection and fire investigation supplies and equipment, rescue, paramedics, supplies and materials, and related technical services necessary for the fire service and improvement of facilities of the Bureau of Fire Protection. The remaining twenty percent (20%) shall be allocated by the BFP to the Local Government Units (LGUs) in accordance with the guidelines as set forth in a Memorandum Circular to be issued by the DILG Secretary. SECTION 3S.05. Automatic Release of Shares. The twenty percent (20%) share of the City of Isabela shall be released, without need of any further action directly to the depository account of the City of Isabela at its authorized and accredited depository bank, and which shall not be subject to any lien or holdback that may be imposed by the National Government for whatever purpose. This provision is in line with ARTICLE 383 of the RULES AND REGULATIONS IMPLEMENTING THE LOCAL GOVERNMENT CODE OF 1991. SECTION 3S.06. 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 thereof. Gasoline or naptha 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 therefore. ARTICLE T Permit Fee for Circus Land Other Parades SECTION 3T.01. Imposition of Fee. There shall be collected a Mayor's Permit Fee on every circus and other parades using banners, floats or musical instruments carried on in this city. Permit Fee for Circus Land and Other Parades RATES (a.) Circuses, Carnivals and the like 400.00/day for the first two (2) days, 60.00/day thereafter (b.) Merry-go-rounds, roller coasters, ferries wheel, swings, shooting galleries, and other similar continuances or frolic devices 100.00/day for the first two (2) days, 20.00/day thereafter (c) Menagerie, Parades and other parades using banners, floats or musical instruments except civic military parade and religious processions 200.00/day for the first two (2) days, 20.00/day thereafter SECTION 3T.02. Time and Manner of Payment. The fee imposed herein shall be due and payable to the City Treasurer upon application for a permit to the City Mayor at least FIVE (5) days before the scheduled date of the circus or parade and on such activity shall be held. SECTION 3T.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 3T.04. Administrative Provisions. (a) Any persons who shall hold a parade within this city shall first obtain from the City 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 Station Commander of the Philippine National Police shall promulgate the necessary rules and regulations to maintain an orderly and peaceful conduct of the activities mentioned in this Article. He shall also define the boundary within which such activities may be lawfully conducted. ARTICLE U Permit Fee for Conduct of Group Activities SECTION 3U.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 City shall obtain a Mayor's Permit therefore for every occasion of not more than twenty-four (24) hours and pay to the City Treasurer the corresponding fee in the following schedule: Mayor's Permit Fee 1. Conference, meetings, rallies, marches, parades, demonstration in outdoor, in parks, plazas, roads/streets P25.00 2. Dances 25.00 3. Coronation and ball 25.00 4. Promotional Sales 25.00 5. Other Group Activities 25.00 a. The use of J.B. Dans Memorial Gymnasium, parks, plazas or roads/streets 1. It shall be the policy of the City Government of Isabela to assist the people of Isabela allowing them to use the J.B. Dans Memorial Gymnasium, parks, plazas, roads/streets in order to provide adequate facilities and promote sports development and other activities. 2. Any person, group of persons, organization, private or Government entities are qualified to rent the J.B. Dans Memorial Gymnasium and the use of parks, plazas, roads/streets upon payment of the rentals or fees herein below prescribed. 3. Rentals or Fees a. The use of J.B. Dans Memorial Gymnasium, parks, plazas or roads/streets 1. Use of Basketball Court 1.1 For Basketball Tournament Daytime from6:00a.m. to 6:00 p.m. 75.00/hr. Nighttime from 6:00p.m. to 6:00 a.m. 150.00/hr. 1.2 For Practice Games Daytime from 6:00 a.m. to 6:00 p.m. 75.00/hr. Nighttime from 6:00 p.m. to 6:00 a.m. 150.00/hr. 1.3 Use of the entire gymnasium for party, socials, meetings, coronations and ball and other occasions. Daytime from6:00 a.m. to 6:00 p.m. 200.00/hr. Nighttime from 6:00 p.m. to 6:00 a.m. 375.00/hr. b. For the use of parks, plazas or roads/streets to conduct: 1. Rallies, Marches, parades and demonstration 300.00 1.1 Promotional Sales 150.00/day Provided, that a fraction of an hour used shall be considered a full hour for the purpose of collecting the rental of fees prescribed in the foregoing section. 4. All application to rent/use the J.B. Dans Memorial Gymnasium, parks, plazas or roads/streets shall be filed with the Office of the Mayor. 5. Programs or Activities conducted by educational, charitable, religious, military, civic, governmental institutions, senior citizens and persons of disabilities 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. 6. For Rental of fees prescribed herein shall be paid to the Office of the City Treasurer. 7. Rental or fees paid in accordance with provisions of this ordinance shall accrue to the general fund of the City Government. SECTION 3U.02. Time of Payment. The fee imposed in this article shall be paid to the City Treasurer upon filing of application for permit with the City Mayor. SECTION 3U.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 3U.04. Administrative Provision. A copy of every permit issued by the City Mayor shall be furnished to the Chief of Police or Station Commander of the Philippine National Police (PNP) of the city who shall assign police officers to the venue of the program or activity to help maintain peace and order. ARTICLE V Permit Fee for Film Making SECTION 3V.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 the City of Isabela. Rate of Fee Per Filming a. Commercial Movies PhP5,000.00 b. Commercial advertisements PhP2,500.00 c. Documentary Film PhP1,000.00 d. Videotape coverage PhP100.00 In cases of extension of filming time, the additional amount equivalent to Ten (10%) Percent of the corresponding fee above-mentioned shall be paid prior to extension to filming time. SECTION 3V.02. Time of Payment. The fee imposed herein shall be paid to the City Treasurer upon application for the Mayor's Permit Five (5) days before location filming is commenced. CHAPTER FOUR 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 city. For the issuance of copies of official records and documents: Secretary Fees: RATES Tax Clearance 36.00 Certified true copies of tax declaration per tax declaration 36.00 Certification fee (with or without tax declaration or records) 36.00 Research Fee (records on file at the Office the City Assessor) 36.00 Per document Entry Fee (for the Issuance of New Tax Declaration due to the reassessment of real property i.e., Subdivision/splitting, Consolidation or Sale of a portion of property). 36.00 per New Tax Declaration Issued. Inspection Fee (Inspection on Real Property subject for reassessment, tax exempt or not). P120.00 per Ins. All other clearances issued by the office of the City Government of Isabela not otherwise specified, in the City Ordinance 16.00 For every 100 words or fraction thereof, typewritten (not including the certificate and any notation) 144.00 Where the copy to be furnished is in a printed form, the whole or in part, for each page (double this fee if there are two pages in sheet) 144.00 For each certificate of corrections (with seal of office) written in the copy or attached thereto 144.00 For copies furnished other bureaus, offices and branches of the government for business (except those copies required by the court at the request of litigants in which case charges should be made in accordance with the schedule) FREE For certifying the official act of a judge or other certificate (judicial) with seal For certified copies of any paper, record, decree, judgement, or entry of which any person is entitled to demand and receive a copy (in accordance with judicial proceedings) for each 100 words) 144.00 Xerox or any other copy produced by copying machine, per page 40.00 Photo copy, per page 40.00 SECTION 4A.02. Free for Official Use. The Civil Registrar may issue certified true copies of documents free of charge for official use at the request of a competent court or other government agency. The issuance of certified copies of birth certificate of children reaching school age when such certificate are required for admission to the primary grades of the public schools shall be considered official and given free of charge. SECTION 4A.03. 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.04. Time and Manner of Payment. The fees shall be paid to the City Treasurer at the time the request, written or otherwise, for the issuance of a copy of any city record or document is made. ARTICLE B Local Civil Registry Fees SECTION 4B.01. The City Civil Registrar. Refers to the head of the City Civil Registry Office of Isabela City, who is appointed by the City Mayor in accordance with the provisions of existing laws. A. The City Civil Registrar shall be responsible for the civil registration program in Isabela City, pursuant to the Civil Registry Law, the Civil Code, and other pertinent laws, rules and regulations issued to implement them. B. The City Civil Registrar. Shall take charge of the Office of the City Civil Registry, and shall: Develop plans and strategies and, upon approval thereof by the City Mayor, implement the same particularly those which have to do with the management and administration-related programs and projects which the City Mayor is empowered to implement and which the Sangguniang Panlungsod is empowered to provide for under the Local Government Code of 1991. In addition to the foregoing duties and functions, the City Civil Registrar shall: Accept all registrable documents and judicial decrees affecting the civil status of persons; File, keep and preserve in a secure place the books required by law; Transcribe and enter immediately upon receipt all registrable documents and judicial decrees affecting the civil status of persons in the appropriate civil registry books; Transmit to the Office of the Civil Registrar-General, within the prescribed period, duplicate copies of registered documents required by law; Issue certified transcripts or copies of any certificate of registered documents upon payment of the required fees to the City Treasurer; Receive applications for the issuance of a marriage license and, after determining that the requirements and supporting certificates and publication thereof for the prescribed period have been complied with, issue the license upon payment of the authorized fee to the City Treasurer; Coordinate with the National Statistics Office in conducting educational campaigns for vital registration and assist in the preparation of demographic and other statistics for the City of Isabela; and Assist the City Mayor in solemnizing marriages. Perform such other duties and functions and exercise such other powers as provided for under Republic Act No. 7160, otherwise known as the Local Government Code of 1991, and those that are prescribed by Republic Act No. 9023 and other laws or ordinances or as ordered by higher authorities. SECTION 4B.02. Imposition of Fees. There shall be collected for services rendered by the City Civil Registrar of this city the following fees: A. Marriage Fees. The City Mayor is vested with the power and authority to solemnize marriages by Section 455, paragraph (1), under sub-paragraph (xviii) of Republic Act No. 7160. The City Chief Executive may solemnize marriages between indigent couple or couples, free of charges; provided that couple or couples, shall be duly certified as indigent by the City Social Welfare and Development Officer, and pursuant to Section 16 of Republic Act No. 7160, he may grant the amount of ONE THOUSAND FIVE HUNDRED (PhP1,500.00) as seed capital for the enhancement of economic prosperity of the indigent couple. The marriage fees are indicated hereunder: A. Marriage Fees. RATES 1. Application Fee P421.00 Residents of Isabela City where one of the party is a non-resident of this City 2. License Fee 97.00 3. Solemnization Fee (Court and Church) 270.00 4. Counselling Fee (c/o DSWD) 2.00 B. Registration Fee on Civil Status of persons: For the registration of documents and certified Copies of documents on file in the Office of the Local Registrar: 1. For the registration of Legitimization 599.00 2. For registration of adoption, guardianship 129.00 3. For the registration of Legitimization 129.00 4. For registration of an annulment of marriage 129.00 5. For registration of naturalization 129.00 6. For registration of election of Filipino citizenship 129.00 7. For registration of change of name 202.00 8. For certified copies of any document in the registry for each 100 words 141.00 9. For registration of voluntary renunciation of citizenship 2,430.00 10. For foreign decree of adoption 2,430.00 11. Affidavit of oath of allegiance of wife and children of citizens 2,430.00 12. For domestic decree of adoption 486.00 13. Court decisions or orders to correct or change the entries in any certificate of birth, marriage, or death 226.00 14. Voluntary emancipation of minors 226.00 15. Aliases 226.00 16. Recognition or acknowledgement of natural children or court decisions or order regarding such recognition or acknowledgement 599.00 17. Judicial determination of paternity and filiations 226.00 18. Court decisions or orders on the custody of minors or guardianship 226.00 19. Other legal documents for record purposes 226.00 20. Registration requirement charges within a month for birth, death, marriage and other documents 129.00 21. Late registration requirement charges after a month for birth, death marriage and other documents 162.00 22. Verification fee of birth, death, marriage and other documents 36.00 23. Copies of annotated or endorsed documents provided copies of said documents have already been issued by NSO previously 142.00 24. Certificate of no record of birth, marriage and death 142.00 25. For issuance of certified true copies of birth certificates to individual participating in athletic meets sponsored by the government shall be considered official and be given free of charge EXEMPT 26. Other service fees (enrolment, authenticated, photocopies, etc.) 30.00 27. Birth registration on a designated day only, every February (in Support to the "Free Registration Month") EXEMPT C. Permit for Cadaver Disposition, etc.: 1. Burial Permit Fee 13.00 2. Fee for Exhumation of Cadaver 27.00 3. Fee for the removal of Cadaver 126.00 Burial permits shall be issued to Pauper's burial free of charge. EXEMPT D. Research Fee 168.00 SECTION 4B.03. All entries in a Civil Register shall be permanent in character. No entry in a Civil Register shall be changed or corrected without a judicial order, except for clerical or typographical errors and change of first name or nickname which can be corrected or changed by the City Civil Registrar or Consul General by way of a verified PETITION . SECTION 4B.04. Petition. For purposes of this petition the following are the definition of terms. 1. Petitioner refers to a natural person filing the petition and who has direct and personal interest in the correction of a clerical or typographical error in an entry or change of first name or nickname in the civil register. 2. Clerical or Typographical error. refers to a mistake committed in the performance of clerical work in writing, copying, transcribing or typing an entry in the civil register that is harmless and innocuous, such as misspelled name or misspelled place of birth or the like, which is visible to the eyes or obvious to the understanding, and can be corrected or changed only be reference to other existing record or records; provided, however, that no correction must involve the change of nationality, age, status or sex of the petitioner. 3. Civil Register refers to the various registry books and related certificates and documents kept in the archives of the City Civil Registry, Philippine Consulates and of the Office of the Civil Registrar General. 4. Civil Registrar General refers to the administrator of the National Statistics Office which is the agency mandated to carry out and administer the provision of laws on civil registration. 5. First Name refers to a name or a nickname given to a person which may consist of one or more names in addition to the middle and last names. SECTION 4B.05. Who May File the Petition and Where? Any person having direct and personal interest in the correction of a clerical or typographical error in an entry and/or change of first name or nickname in the civil register may file, in person a verified petition with the City Civil Registry Office of Isabela, where the record being sought to be corrected or changed is kept. In case the petitioner has already migrated to another place in the country and it would not be practical for such party, in terms of transportation expenses, time and effort to appear in person before the City Civil Registrar keeping the documents to be corrected or changed, the petition may be filed, in person, with the local civil registrar of the place where the interested party is presently residing or domiciled. The two (2) local civil registrars concerned will talk/communicate to facilitate the processing of the petition. Citizens of the Philippines who are presently residing or domiciled in foreign countries may file their petition, in person, with the nearest Philippine Consulates. The petitions filed with the City Civil Registrar or the Consul General shall be processed in accordance with the provisions of this Chapter of this Code. All petitions for the correction of clerical or typographical errors and/or change of first names or nicknames may be availed of only once. SECTION 4B.06. Grounds for Change of First Names or Nicknames. The petition for change of first name or nickname may be allowed in any of the following cases: A. The petitioner finds the first name or nickname to be ridiculous, tainted with dishonor or extremely difficult to write or pronounce; B. The new first name or nickname has been habitually and continuously used by the petitioner and he has been publicly known by that first name or nickname in the community; or C. The change will avoid confusion. SECTION 4B.07. Form and Contents of the Petition. The petition shall be in the form of an affidavit, subscribed and sworn to before any person authorized by law to administer oaths. The affidavit shall set forth facts necessary to establish the merits of the petition and shall allow affirmatively that the petitioner is competent to testify to the matters stated. The petitioner shall state the particular erroneous entry or entries, which are sought to be corrected, and/or the change sought to be made. SECTION 4B.08. Supporting Documents of the Petition. A. A certified true machine copy of the certificate or of the page of the registry book containing the entry or entries sought to be corrected or change. B. At least two (2) public or private documents showing the correct entry or entries upon which the correction or change shall be based; and C. Other documents which the petitioner or the City Civil Registrar, or the Consul General may consider relevant and necessary for the approval of the petition. In case of change of first name or nickname, the petition shall likewise be supported with the documents mentioned in the immediately preceding paragraph. In addition, the petition shall be published at least once a week for two (2) consecutive weeks in a newspaper of general circulation. Furthermore, the petitioner shall submit a certification from the appropriate law enforcement agencies that he has no pending case or no criminal record. The petition and its supporting papers shall be filed in three (3) copies to be distributed as follows: First copy to the City Civil Registrar, or the Consul General; Second copy to the Office of the Civil Registrar General; and the Third copy to the petitioner. SECTION 4B.09. Duties of the City Civil Registrar or the Consul General. The City Civil Registrar of the Consul General to whom the petition is presented shall examine the petition and its supporting documents. He shall post the petition in a conspicuous place provided for that purpose for ten (10) consecutive days after he finds the petition and its supporting documents sufficient in form and substance. The City Civil Registrar or the Consul General shall act on the petition and shall render a decision not later than five (5) working days after the completion of the posting and/or publication requirement. He shall transmit a copy of his decision together with the records of the proceedings to the Office of the Civil Registrar General within five (5) working days from the date of the decision. SECTION 4B.10. Duties and Powers of the Civil Registrar General. The Civil Registrar General shall, within ten (10) working days from receipt of the decision granting a petition, exercise the power to impugn such decision by way of an objection based on the following grounds: A. The error is not clerical or typographical; B. The correction of an entry or entries in the civil register is substantial or controversial as it affects the civil status of a person; or C. The basis used in changing the first name or nickname of a person does not fall under this Section. The Civil Registrar General shall immediately notify the City Civil Registrar or the Consul General of the action taken on the decision. Upon receipt of the notice thereof, the City Civil Registrar or the Consul General shall notify the petitioner of such action. The petitioner may seek reconsideration with the Civil Registrar General or file the appropriate petition with the proper court. If the Civil Registrar General fails to exercise his power to impugn the decision of the City Civil Registrar or of the Consul General within the period prescribed herein, such decision shall become final and executory. Where the petition is denied by the Civil Registrar or the Consul General, the petitioner may either appeal the decision to the Civil Registrar General or file the appropriate petition with the proper court. SECTION 4B.11. Fees and Charges. The City Civil Registrar is authorized to collect from every petitioner the following rates of filing fees. A. One Thousand (PhP1,000.00) Pesos for the correction of clerical error. B. Three Thousand (PhP3,000.00) Pesos for the change of first name. C. One Hundred Eighty-Seven Pesos and Fifty Centavos (PhP187.50) for the marginal annotation. D. A migrant petitioner shall pay the following additional service fees: 1. Five Hundred (PhP500.00) Pesos for correction of clerical or typographical error. 2. One Thousand (PhP1,000.00) Pesos for change of first name. An indigent petitioner is exempted from the payment of filing fee. To qualify as indigent petitioner, he should be certified as such by the City Social Welfare and Development Officer. However, when the petition is for a change of first name where there is a need for the publication of the petition in a newspaper of general circulation, the City Government of Isabela shall shoulder the payment for the said publication. SECTION 4B.12. 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 on any designated day in February in relation to the observance of February as Free Registration Month, 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 City Mayor. SECTION 4B.13. Time of Payment. The fees shall be paid to the City Treasurer before registration or issuance of the permit, license or certified copy of local registry records or documents. SECTION 4B.14. 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. SECTION 4B.15. Penal Provision. Except as provided herein, violation of the provision/s of this Chapter of the Code or portion thereof and upon conviction shall pay a fine of not less than One Thousand (P1,000.00) Pesos nor more than Five Thousand (P5,000.00) Pesos or imprisonment of not less than one month nor more than six (6) months or both at the discretion of the court. ARTICLE C Clearance Fee SECTION 4C.01. CLEARANCES NECESSARY and Rules as well as Regulations on Certain Establishments : A. CLEARANCES NECESSARY: It shall be unlawful for any person, worker; or owner; or proprietor; or partners; or incorporators; and/or all others to conduct or engage in any activity, business, trade, occupation, or calling within the territorial jurisdiction of Isabela City, for which clearances are required for the proper supervision and enforcement of existing laws and ordinances, government sanitation, security and the health of the general patronage and personnel engaged in the business specified hereunder and above all the general welfare of the public in line with the provisions of Section 16 of Republic Act No. 7160, otherwise known as the Local Government Code of 1991, as there are persons, agencies, entities, firm or establishment indulging in nefarious activities which necessitate frequent examination, inspection and surveillance, as there are many pretentious people in our midst, e.g., claiming to be single but in fact married, or claiming to be saint but the truth in cahoots with the criminal world perpetrating inside job criminalities victimizing owners of the establishments, without first having obtained clearances from the proper authorities or their duly authorized representatives and having paid the necessary clearances fees to the City Treasurer or from the latter's duly authorized representative, except on persons paying occupation or professional tax under Section 139 of Republic Act No. 7160 for the practice of their profession or occupation and on other persons exempted elsewhere in this Revenue Code. B. PERSONS COVERED: The following persons shall secure Mayor's and Police clearances and other clearances as circumstances warrant: 1. Those indulge in generally considered offensive and dangerous business establishment such as but not limited to the following: a. Those 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 plants; 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; perfumes 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. b. Those in commercial establishments cinematography film storage, cold storage's or refrigerating plants; delivery and messengerial service; elevator and escalator services; funeral parlors; janitorial services; junks shop; hardwares; pest control services; printing and publishing houses; service station; slaughterhouses; textile stores; warehouses; and parking lots. c. Those 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. 2. Those in commercial establishment who generally enter or attend to the daily needs of the general public such as but not limited to the following: Those 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 who attend to the daily needs of the inquiring or paying public. 3. Those in food or eatery establishments such as but not limited to the following: a. Those in canteen, carinderia, catering services, bakeries, ice cream or ice milk factories, refreshment parlor, restaurants, sari-sari stores, and soda fountains; b. Those in stallholders, and in public markets; c. Those peddlers of cooked or uncooked foods; and d. Those all other food peddlers, including peddlers of seasonal merchandise. 4. Those in night or night and day establishments such as but not limited to the following: a. Those in bars; ktv 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. b. 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 above required clearances on their 18th birth year, they shall present their respective baptismal or birth certificate duly issued by the civil registrar concerned. 5. Those who exercise their profession, occupation or calling within the jurisdiction of Isabela City aside from those already specifically mentioned herein. SECTION 4C.02. Imposition Fee. There shall be paid for each police clearance certificate obtained from the Station Commander of the Philippine National Police of this city the following fees: A. Mayor's and Police Clearances Fees : RATES Mayor's Clearance Police Clearance For the Purpose of 1. Employment/occupation or business or calling 26.00 26.00 a. Local-All covered above b. Foreign (1) VISA 174.00 174.00 (2) Passport 174.00 174.00 2. Foreign Travel (1) VISA 174.00 174.00 (2) Passport 174.00 174.00 3. Immigration 4. School Requirement: Including Scholarship or study grant a. Local: (1) College/Post Graduate 26.00 26.00 (2) Secondary/Elementary 26.00 26.00 (3) Primary/Preschooler FREE FREE b. Foreign Study 150.00 150.00 5. Residency 25.00 25.00 6. Marriage 25.00 25.00 a. Groom 25.00 25.00 b. Bride 25.00 25.00 c. Indigent Couple FREE FREE 7. Postal 25.00 25.00 8. Application for driver's license including renewal thereof 25.00 25.00 9. Application for driver's license including renewal thereof 25.00 25.00 10. Securing a Court or NBI Clearance 25.00 25.00 11. For Court Litigation and other Judicial Proceedings 100.00 100.00 12. Application for firearm license including renewal thereof 72.00 72.00 13. Loan Requirement 14. Bank Requirement 25.00 25.00 15. Livelihood Requirement 25.00 25.00 16. SSS Requirement 25.00 25.00 17. BIR Requirement 25.00 25.00 18. DTI Requirement 25.00 25.00 19. SEC Requirement 25.00 25.00 20. CDA Requirement 25.00 25.00 21. Other Agencies/Entities Requirement 25.00 25.00 22. Electrical Requirement 62.50 62.50 23. Construction Requirement 500.00 500.00 24. Public Safety Requirement 200.00 200.00 25. Occupancy Requirement 500.00 500.00 26. Demolition Requirement 500.00 500.00 27. Authentication of Clearance 500.00 500.00 B. PLEB clearance : For PLEB Clearance 72.00 NOTE: Clearances applied for by members of the PNP shall secure also S2 Clearance before releasing the Mayor's clearance and shall be charge the same rate as the rate indicated for the purpose applied for and in like manner members of the PNP shall secure also a PLEB clearance and shall be charge the same rate as the rate indicated for the purpose applied for. NOTA BENE: Clearance officially requested by any court or Quasi-Judicial Body and those for the purpose of participating in athletic meet shall be issued free of charge. NB.: Clearance that are issued free of charge shall just the same be secured for the purpose of inputting the needed information in the DATA BANK. C. Rules and Regulations on Certain Establishments: a. On restaurants, cafes, cafeterias, eateries, food caterers, ice cream and other refreshment parlors, soda fountain, bars. No owner shall engage in food handling establishments or shall employ any cook, or food dispenser without a Food Handler's Certificate from the City 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 City Health Officer and existing laws or ordinances. c. Sauna bath, massage, barber and beauty shops. Said shall not be allowed to operate with masseurs, barbers, and beauticians without having secured the necessary corresponding medical certificate from the City Health Officer. SECTION 4C.03. Time of Payment. The service fee provided under this Article shall be paid to the City Treasurer upon application for police clearance certificate. ARTICLE D Service Fees for Health Examination SECTION 4D.01. Imposition of Fee. There will be collected a fee of Forty (P40.00) Pesos from any person who is given a physical examination by the City Health Officer or his duly authorized representative, as required by existing ordinances. A fee of twenty (P20.00) Pesos shall be collected for each additional copy of subsequent issuance of a copy of the initial medical certificate issued by the City Health Officer. SECTION 4D.02. Time of Payment. The fee shall be paid to the City Treasurer before the physical examination is made and the medical certificate is issued. SECTION 4D.03. Administrative Provisions. (a) Individuals engaged in an occupation or working in the following establishments, are hereby required to undergo physical and medical examination before they can be employed and once every six months (6) thereafter. 1. Food establishments establishments where food or drinks are manufactured, processed, stored, sold or served. 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 salons, 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 City 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 4D.04. Penalty. Unless otherwise provided in any Chapter or section in the PD 856 known as Sanitation Code of the Philippines, any person who shall violate, disobey, refuse, omit or neglect to comply with any of the rules and regulations promulgated under this Code shall be guilty of misdemeanor and upon conviction shall be punished by imprisonment for a period not exceeding six months or by a fine of not exceeding one thousand (P1,000.00) pesos or both depending upon the discretion of the court. ARTICLE E Solid Waste Management Fees SECTION 4E.01. Annual Fees. There is hereby imposed an annual solid waste management fee for solid waste management services provided by the City in accordance with the schedule provided hereunder. The fees collected shall form part of the City Solid Waste Management Fund established under this ordinance. SECTION 4E.02. Coverage. The solid waste management fees imposed herein shall be collected from all sources of solid waste covered by the solid waste management services provided by the City. SECTION 4E.03. Imposition of Fee. There is hereby imposed an annual solid waste management fee for solid waste management services provided by the City in accordance with the schedule provided hereunder. The fees collected shall form part of the City Solid Waste Management Fund established under this ordinance. SECTION 4E.04. Fees for Households. An annual garbage fee of Three Hundred Sixty (P360.00) pesos payable shall be paid by the head of each residential unit located within the garbage collection areas. Such amount shall be paid in twelve (12) equal monthly installments. SECTION 4E.05. Fees for Institutions. Institutions shall pay an annual solid waste management fee as follows: Type of Institution Annual Amount 1. Insurance companies, investment and financing houses, savings and loans associations, for every branch thereof 1,056.00 2. Commercial banks 1,452.00 3. Savings bank 1,056.00 4. Rural banks, for every branch thereof 1,056.00 5. Pawnshops 726.00 6. Private university, colleges, schools and other teaching institutions: a. With a total semestral enrollment of 50,000 students or more 2,442.00 b. With a total semestral enrollment of 30,000 students to less than 50,000 students 2,178.00 c. With a total semestral enrollment to less than 50,000 students 1,650.00 d. With a total semestral enrollment to less than 20,000 students 990.00 7. Public university, colleges, schools and other teaching institutions: a. With a total semestral enrollment of 50,000 students or more 1,980.00 b. With a total semestral enrollment of 30,000 students to less than 50,000 students 1,650.00 c. With a total semestral enrollment to less than 50,000 students 1,320.00 d. With a total semestral enrollment of less than 20,000 students 858.00 8. Churches/Mosque a. Large Churches (Cathedral/Mosque) 660.00 b. Medium Churches/Mosque (Seventh Day Adventist/Kaumpurnah Mosque and other similar churches/mosques) Small Churches/Mosque (Capillas/Masjid and other similar churches/mosques) 396.00 9. Government Offices a. Offices with 50 employees and above 1,650.00 b. Offices with 21 employees to less than 50 employees 990.00 c. Offices with 20 employees and below 396.00 10. Private Offices a. Offices with 50 employees and above 1,980.00 b. Offices with 21 employees to less than 50 employees 990.00 c. Offices with 20 employees and below 660.00 SECTION 4E.06. Fees for Industrial Establishments. Industrial establishments shall pay an annual solid waste management fee as follows: Type of Industrial Establishment Annual Amount 1. Rubber Processing Plant 4,026.00 2. Manufacturers of: a. Soy beans sauce, catsup, patis and other similar food products: 1. With machinery run by gas electricity 739.00 2. With machinery operated by manpower 620.00 3. Without machinery 475.00 b. Bihon, misua, sotanghon, vermicelli and the like: 1. With machinery 620.00 2. Without machinery 488.00 c. Metal, plastic, rubber leather, wood glass, shell, canvass or contractor: 1. With more than ten (10) machines 1,465.00 2. With 5 to 10 machines 1,026.00 3. With less than 5 machines 739.00 4. With machinery operated by hand only 620.00 5. Without machinery of any kind 488.00 d. Soap, paints, candle, paste, dyes, ink: 1. With machinery 739.00 2. Without machinery 620.00 e. Perfumes, lotions, pomade, cosmetics and other similar toiletries: 1. With machinery 739.00 2. Without machinery 650.00 f. Pharmaceutical and medicinal products: 1. With machinery 976.00 2. Without machinery 620.00 g. Cardboard and paper products, boxes made of cardboard and of paper, and other similar products: 1. With machinery 1,716.00 2. Without machinery 1,056.00 h. Mattresses, pillows: 1. With machinery 1,029.00 2. Without machinery 765.00 i. Matches 1,227.00 j. Brushes and bristles 488.00 k. Cement products: 1. With machinery 739.00 2. Without machinery 620.00 l. Candies, sweets, coffee, chocolate and other similar products: 1. With machinery run by electricity or steam 739.00 2. With machinery operated by manpower 475.00 3. Without machinery or apparatus 448.00 m. Butter, margarine, lard, cooking oil, cheese, milk and other similar product: 1. With production capacity of 1,000 or more gallons per day 1,227.00 2. With production capacity less than gallons per day 1,000 660.00 n. Bakery products: 1. With P50,000.00 initial capital 1,834.00 2. With P45,000.00 initial capital 1,518.00 3. With P40,000.00 initial capital 1,386.00 4. With P35,000.00 initial capital 1,254.00 5. With P30,000.00 initial capital 1,095.00 o. Ham, sausage and other canned food products: 1. With machinery 620.00 2. Without machinery 475.00 3. Manufacturers and bottle of rate water and soft drinks: a. With 20 or more corking machines 1,518.00 b. With 11 to 19 corking machines 1,399.00 c. With 5 to 10 corking machines 1,227.00 d. With less than 5 corking machines 488.00 4. Distilleries, rectifiers, compounders, cigars and cigarettes manufacturers (as the terms and defined in 1,834.00 the internal revenue code) 1,834.00 5. Re-packers: a. Food products 620.00 b. Non-food products 475.00 6. Ice and Ice drop factory 778.00 7. Cold storage: a. With capacity of 50 cubic meters or more 1,082.00 b. With capacity of 25 to less than 50 cubic meters 765.00 c. With capacity of 10 to less than 25 cubic meters 620.00 d. With capacity of less than 10 cubic meter 488.00 8. Foundries: a. With production capacity of over 10,000 kilos a day 2,191.00 b. With production capacity of 5,000 to 10,000 kilos a day 1,544.00 c. With production capacity of less than 5,000 kilos a day 1,029.00 9. Drying and curing fish and meat 620.00 10. Sawmills, rice and corn mills and lumberyards: a. With machinery: 1. With machinery of more than 500 horsepower 2,442.00 2. With machinery from 201 to 500 horsepower 1,465.00 3. With machinery from 101 to 200 horsepower 1,056.00 4. With machinery from 25 to 100 horsepower 884.00 5. With machinery from 11 to 25 horsepower 620.00 6. With machinery from 10 horsepower 475.00 SECTION 4E.07. Fees for Commercial Establishments. Commercial establishments shall pay an annual solid waste management fee as follows: Type of Commercial Establishments Annual Amount 1. Food Establishments: - Cafes, cafeteria, ice cream and other refreshments parlors, soda fountain bars, restaurant, luncheonettes, panciterias, food caterers, and any public eating place with gross receipts for the preceding years, as follows: a. Over P50,000.00 1,464.00 b. P40,000.00 to less than P50,000.00 924.00 c. P30,000.00 to less than P40,000.00 765.00 d. P20,000.00 to less than P30,000.00 620.00 e. Less than P20,000.00 514.00 2. General Stores: - Supermarkets, department stores, grocery stores and other general merchandise stores, with gross receipts for the preceding years; a. P250.000.00 or over 2,442.00 b. P150,000.00 to less than P250,000.00 1,834.00 c. P50,000.00 to less than P150,000.00 1,029.00 d. P20,000.00 to less than P50,000.00 765.00 e. Less than P20,000.00 620.00 3. Hardware and auto supply stores 620.00 4. Business retail stores, otherwise known as "sari-sari" stores, with capital of not more than P2,000.00 396.00 5. Private markets: a. With an area of 2,500 square meters or over 2,442.00 b. With an area of 1,500 square meters 800.00 but not more than 2,499 square meters 1,465.00 c. With an area of 650 square meters not more than 1,499 square meters 976.00 d. With an area of less than 650 square meters 620.00 6. Warehouses: a. With an area of more than 1,000 square meters 1,227.00 b. With an area of 500 square meters to less than 1,000 square meters 778.00 c. With an area of less than 500 square meters 620.00 7. Stallholders in the public market: a. or each stall compartment in the fruit, vegetables, grocery, general merchandise business 488.00 b. For each carinderia/cafeteria stall/stall compartment in other section of business 696.00 8. All other business, trade, occupation and other establishments nor specifically provided for under any of the schedules 396.00 9. Barter trade with stall at a barter trade market 620.00 10. Building with office rooms to let rent or lease: a. With more than 50 rooms 910.00 b. With 50 rooms or less 620.00 11. Arrastre and stevedoring services 1,465.00 12. Abattoir 2,415.00 SECTION 4E.08. Fees for Recreation Centers. Recreation centers sources of solid waste shall pay an annual solid waste management fee as follows: Type of Recreational Centers Annual Amount 1. Movie Houses: a. With seating capacity for 2,000 or more persons 1,227.00 b. With seating capacity for 1,000 to less than 2,000 778.00 c. With seating capacity for less than 1,000 persons 620.00 2. Cockpits: a. Operating day and night 1,227.00 b. Operating day only 924.00 3. Bowling Halls, Billiard Pools: a. Each bowling hall with billiard pool, etc. 620.00 b. Each bowling hall without billiard pool 514.00 c. Billiard pools only 488.00 4. Cabarets, Dance Halls: a. Those with eating establishments 620.00 b. Those without eating establishments 514.00 c. Public dancing halls 488.00 5. Disco Houses 488.00 6. Clubs: a. Furnishing lodging, food, alcoholic and intoxicating liquors to members 620.00 b. Furnishing alcoholic and intoxicating drinks but no food and lodging 514.00 7. Night and Day Clubs 805.00 8. Night clubs only or day clubs only 620.00 9. Bars 514.00 SECTION 4E.09. Fees for Service Centers. Service centers sources of solid waste shall pay an annual solid waste management fee as follows: Type of Service Centers Annual Amount 1. Hotels, motels, inns dormitories, lodging/boarding houses : a. Having 80 or more rooms for guests or having accommodation for 50 or more persons 858.00 b. Having 30 rooms to less than accommodation for 29 to less than 50 persons 739.00 c. Having less than 30 rooms for guest to with accommodation for less than 29 persons 620.00 2. Terminal garage or shade for bus, taxi and other public utility vehicles: a. For capacity of more than 50 vehicles 2,442.00 b. For 31 to less than 50 vehicles 1,227.00 c. For 20 to 30 vehicles 620.00 d. For less than 20 vehicles 475.00 3. Tailor shops, dress shops, beauty parlors barber shops, radio repair shops, refrigerator shops, and other minor shops 488.00 4. Printing presses, cloth and textile mills, manufacturers of shirts, pants, threads, ropes, braids and knots, with gross receipts for preceding years. a. P250,000.00 or over 2,442.00 b. P150,000.00 to less than P250,000.00 1,834.00 c. P75,000.00 to less than P150,000.00 1,056.00 d. P50,000.00 to less than P75,000.00 778.00 e. P25,000.00 to less than P50,000.00 620.00 f. P10,000.00 to less than P25,000.00 541.00 g. Less than P10,000.00 475.00 5. Dry cleaning establishment laundries: a. Each public steam laundry with machinery 739.00 b. Each ordinary laundry with two or more pressers 488.00 6. Undertakers, funeral parlors 488.00 7. Establishments buying and selling junks materials metals, papers, bottles tins etc. 739.00 8. Video, Internet and Computer Shops 1,214.00 SECTION 4E.10. Fees for Generators of Special Wastes. Generators of special waste shall pay an annual solid waste management fee as follows: Type of Special Waste Generators Annual Amount 1. Repairs Shops: a. Repair and construction of bodies of motor vehicles 1,029.00 b. Auto motor repair shop 620.00 c. Electrical appliances and apparatus, rewinding and other repairs shops 475.00 2. Machine shops (as manufacturer, contractor, etc.) a. With more than 10 lathes apparatus 1,227.00 b. With 5 to 9 lathes apparatus 620.00 c. With less than 5 lathes apparatus 475.00 3. Ironworks, blacksmith shops: a. With machinery apparatus forges 620.00 b. Without machinery apparatus forges 475.00 4. Furniture and carpentry shops or contractors: a. With electrical machinery 1,227.00 b. Without machinery of any kind 620.00 5. Gasoline and service stations 475.00 6. Private hospitals, clinics, maternity hospital and all other clinics and the like: a. With a bed capacity of 500 persons or more 4,382.00 b. With bed capacity for 300 persons to less than 300 2,917.00 c. With bed capacity for 150 persons to less than 300 1,465.00 d. With bed capacity for 75 persons to less than 150 1,029.00 e. With bed capacity for 25 persons to less than 75 739.00 f. With bed capacity for less than 25 persons 620.00 SECTION 4E.11. Fees for Special Requests. Special requests for hauling of bulky waste e.g., yard cuttings, branches cut into 12 inches, appliances, furniture and other fixtures of similar kind shall be charged an amount of P1,500.00 per truck load trip, but not to exceed 6 cu.m. per truck load. SECTION 4E.12. Fees for Public Utility Vehicles. A Solid Waste Management Fee shall be charged for public utility vehicles (PUV) depending on sitting capacity as follows: Type of Special Waste Generators AMOUNT OF FEES DAILY AMOUNT OF FEES ANNUAL 1. PUV Temporary. *** 3.00 300.00 2. PUV with capacity of 12 passengers and below 5.00 300.00 3. PUV with capacity of 13 to 16 passengers 10.00 400.00 4. PUV with capacity of 17 passengers and above 15.00 500.00 5. Tricycle - 100.00 *** - PUVs Registered outside Isabela City but are traversing the roads of the city For the purpose of this ordinance, the Mayor shall issue Mayor's Permit to the operator/owner of the PUVS. SECTION 4E.13. Fees for Private and Commercial Sea Vessels. Private and Commercial Sea Vessels for passengers using the Isabela Port Terminal shall pay a monthly Solid Waste Management fee of P100.00. Private and Commercial Sea Vessels for cargo ( e.g., cargo ships) using the Isabela Port occasionally shall be charged a fee of P30.00 per trip. Public utility pump boats, regardless of size, shall be charged a fee of P100.00 per annum. SECTION 4E.14. Tipping Fees. Tipping fees shall be charged to private individuals and barangays that wish to dispose of their solid waste in the SLF in the amount of P600.00 per truck load trip, but not to exceed the capacity of 6 cu.m. per truck load. A minimum fee of P300.00 shall be charged to vehicles of lesser capacity but not to exceed 3 cu.m. per vehicle. SECTION 4E.15. Manner of Payment/Collection. The City Treasurer's Office (CTO) shall be authorized to collect garbage fees from households, institutions, and commercial establishments, waste generators requesting for special trips, and public utility vehicle operators. The fees imposed herein shall be paid/collected as follows: A. For households: 1. Barangay LGUs within the coverage of garbage collection services shall be authorized to collect garbage fees from households within their barangay through the barangay treasurer. The barangay treasurer shall submit to the CTO every first week of the month the collection report duly signed by the barangay treasurer and the barangay chairman indicating the amount and the names of the persons from which the fees were collected. 2. The households within the coverage of garbage collection services may opt to pay the garbage fee/s directly to the CTO. 3. An incentive of fifty (50%) percent of the total garbage fees collected from households shall be given to the barangay and the remaining 50% shall be remitted to the CTO every first week of the month. B. For commercial and industrial establishments, institutions and other establishments: 1. Commercial and industrial establishments, institutions and other similar business establishments shall be required to pay an annual solid waste management fee as provided in the preceding sections. Such fee shall be paid in full upon the renewal of the business permit New applicants for business permits shall likewise pay the annual solid waste management fee in full upon submission of their application for business permit. 2. During special occasions or events where temporary business stalls are allowed to be erected the stall owners shall be charged with a fixed amount of garbage fee of Php50.00 per stall for the duration of the event/occasion ( e.g., fiestas, trade fairs, festivals and similar events). SECTION 4E.16. Increase of Fees. The fees imposed herein shall be subject to an increase as the case may be, but not more than ten (10%) percent every five years after its approval. SECTION 4E.17. Schedule for Garbage Collection. The Collection Operation Section of the Solid Waste Management Division shall set the time for the collection of garbage as deemed necessary. Provided, That the Collection Operation Section of the Solid Waste Management Division shall be responsible for the dissemination of the said scheduled time to the public. SECTION 4E.18. Penalties. The following penalties shall be imposed for non-payment of solid waste management fees for households, institutions, industrial and commercial establishments, and other similar business establishments where fees are being collected: a. Upon failure to pay the garbage/solid waste management fee fifteen (15) days after the due date, a Notice of Violation shall be issued to the violator. b. Non-payment of the said fees within fifteen (15) days from receipt of the notice shall become a ground for the non-collection of their garbage/wastes. c. Late payment and accumulated accounts shall be charged with an additional amount of 10% from the total amount due. d. Upon failure of the barangay to remit the collected fees on schedule shall be required to submit an explanation letter addressed to the Local Chief Executive (LCE) on why the collected fees were not remitted on schedule. e. Failure to satisfactorily explain the delay of remittance/s shall authorize the LCE to impose disciplinary actions against the concerned barangay officials. The applicable provisions of the IRR of the COA on auditing shall also be applied to this section. SECTION 4E.19. Prohibited Acts. The following acts are prohibited under this Ordinance and Republic Act 9003: 1. Littering, throwing, dumping of waste matters in public places such as roads, sidewalks, canals, esteros or parks and establishment or causing or permitting the same. 2. Throwing and scattering of pieces of paper, fruit peelings, cigarette butts or rubbish of any kind and spitting, urinating and defecating in public areas/places, streets, sidewalks, plazas, theaters and other recreational places, wharves and/or any public place within Isabela City proper. 3. Non-segregation of waste or unsorted waste at source. 4. Non-establishment of functional MRF by the barangay within the prescribed time frame. 5. Non-compliance with the guidelines set forth in the SWM Plan and this ordinance on storage, collection, transfer and transport of solid waste. 6. Displaying/placing of waste storage container outside premises or along the designated collection points before the specific schedule and after the collection period. 7. Waste weighing more than 20 kilos. 8. Throwing of dead animals and animal and human manure. 9. Throwing of uncut yard waste ( e.g., branches, tree clippings) more than a maximum length of 12 inches. 10. Dumping of solid waste in places other than the disposal facility of Isabela City. 11. Mixing of segregated waste in the garbage truck or collection vehicle upon collection. 12. Non-compliance of provisions for Waste storage receptacles for One (1) green liquid resistant receptacle for biodegradable waste and One (1) pink waste container for non-biodegradable waste. ARTICLE F Dog Registration SECTION 4F.01. Dog Registration. Every dog shall be registered by its owner upon reaching the age of three (3) months and every year thereafter. Unvaccinated dogs registered after reaching the age of three (3) months old and above not previously registered shall be vaccinated upon registration. The dog owner shall pay a registration fee and other miscellaneous expenses in the Office of the City Treasurer under proper receipt in an amount hereunder provided. The owner of the dog shall thereafter bring his dog together with the official receipt of payment before the City Rabies Control Committee (CRCC), for the registration who shall provide the owner with a birth certificate of the dog and a certificate of registration as well as a collar tag containing the name of the owner, name of the dog, breed, sex, color, other markings and date of birth of the dog, as proof of registration. SECTION 4F.02. The City Rabies Prevention Authority. The City Rabies Prevention Authority herein known as "AUTHORITY" shall be composed of the City Mayor as the Chairman, the City Veterinarian as Vice Chairman the City General Service Officer, City Chief of Police, City Health Officer and DepEd, as members. SECTION 4F.03. Powers, Functions, Duties and Budget of the Authority. A. The registration agency for all dogs is the Office of the City Veterinarian and the implementing arm of the AUTHORITY in the campaign against a stray dogs and unregistered dogs as a measure of RABIES PREVENTION. The City Agriculturist must have trained personnel for dog vaccination. The City Veterinarian must include in its ANNUAL BUDGET appropriation item under OTHER SERVICE-RABIES PREVENTION the necessary expenses incidental for dog registration, rabies prevention, and for honoraria as herein authorized, where the expenses for reimbursement of the actual expenses incurred in the performance of the functions and duties of the AUTHORITY can be charged. B. The rabies treatment agency for all dog biting incidents is the Office of the City Bite Center. The said Office has enough trained personnel for the purpose, likewise for dog vaccination as a rabies prevention measures and must acquire sufficient medicines, reagents, anti doses, supplies and materials for the same purpose. The same Office must include in its ANNUAL BUDGET appropriation item under OTHER SERVICE-RABIES TREATMENT the necessary expenses incidental for, rabies prevention and treatment, as well as for honoraria as herein authorized, where the expenses for reimbursement of the actual expenses incurred in the performance of the functions and duties of the AUTHORITY can be charged. C. The CHAIRS of the AUTHORITY and all its members be they organic or inorganic personnel of the City are entitled to collect for the reimbursement of the actual expenses incurred in the performance of the functions and duties of the AUTHORITY as may be delegated to them by the CHAIR or CHAIRS, subject to the CHAIR's supervision, and are authorized to collect HONORARIA in the amount equivalent to FIFTY (50%) percent of the total actual expenses incurred by the CHAIR or member, subject however, to the rules and regulations of the Commission On Audit (COA). D. Elimination of Unregistered Dog. The AUTHORITY has the power to order for the elimination of unregistered dogs over the age of Four (4) months and shall be seized and humanely exterminated under the supervision of a licensed veterinarian or any representative from the Bureau of Animal Industry. E. The AUTHORITY has the power to commission and order the seizure of a dog liable to be seized or exterminated under this Article and shall commission police personnel or members of the Barangay Tanod or any authority on sight to do the task of seizing and enter any land in its pursuit. Registered dog/s roaming astray shall likewise be seized and immediately return to the owner. The owner is obliged to pay the person for the actual expenses incurred in the seizure and in returning his dog. F. Dog Vaccination. The AUTHORITY shall conduct dog vaccination campaign, and all domesticated dogs in every house within the territorial jurisdiction of the City of Isabela shall likewise be vaccinated by the team. SECTION 4F.04. Vaccination against Rabies. 1. Vaccination Against Rabies. Means the inoculation of dog with rabies vaccine. Such vaccination must be performed by trained individual from the City Veterinary Office concerned or from the Bureau of Animal Industry, to be spearheaded by the AUTHORITY. a. Every dog three (3) months of age and older should be submitted by the owner for vaccination against rabies every year. Young dogs shall be vaccinated within thirty (30) days after they have reached three (3) months of age. b. During free mass vaccination, dog rabid should be submitted by the owner for vaccination. Dogs not submitted on the scheduled date or within one month thereafter shall be exterminated under the supervision of the AUTHORITY. c. Certificate of Vaccination. Dogs duly vaccinated shall be given a certificate of vaccination and a dog tag. Unregistered astray dog shall be eliminated based on the absence of a dog tag. 2. It shall be the duty of each trained vaccinator when vaccinating any dog, to accomplish the certificate of rabies vaccination (in duplicate for each dog vaccinated). The certificate shall include the following information: a. Owners name, address and telephone or cell phone number if any; b. Description of the dog (color, sex, markings, age, name, species and breed, if any); c. Dates of vaccination and vaccine expiration if known; d. Rabies vaccination tag number; e. Vaccine produced; f. Vaccinator's signature/address; g. Veterinarian's license number. 3. The dog owner shall be provided with a copy of the certificate. The veterinarian/vaccinator will retain one copy for the record of the AUTHORITY. A durable metal or plastic tag, serially numbered issued by the veterinarian/vaccinator, shall be securely attached to the collar of the dog. SECTION 4F.05. Reporting of Dog Biting Incidents. The owner of a dog which has bitten any person and the person who has been bitten shall, within Twenty-Four (24) hours of the occurrence, report the incident to any health worker or police officer or Barangay Tanod or any one of help who can and shall immediately escort to the City Bite Center for treatment. The owner of a dog which has bitten any person shall be responsible for all the treatments and dog and/or animal examination. SECTION 4F.06. Dog Registration Fees/Charges. There shall be imposed fees/charges to be paid in the Office of the City Treasurer at the rates indicated hereunder: A. Registration of Dogs: Amount of Fees/Charges 1. Dog Registration 100.00 Once only 2. Certificate of Registration 25.00 Once only 3. Birth Certificate of Dog 25.00 Once only 4. Dog Tag 125.00 Once only 5. Certificate of Vaccination 50.00 Yearly SECTION 4F.07. Responsibility of the Committee. It shall be the responsibility of the AUTHORITY to administer this ordinance, and to promulgate the necessary rules and regulations for its proper implementation and enforcement. SECTION 4F.08. Time of Payment. The fee shall be paid to the City Treasurer prior to the vaccination of the dog in close coordination with the Office of the City Veterinarian. SECTION 4F.09. Administrative Provisions. 1. Vaccination Against Rabies means the inoculation of a dog with rabies vaccine licensed for the species by the Bureau of Animal Industry, Department of Agriculture. Such vaccination must be performed by trained individual from the City Veterinarian's Office. (a) Every dog 3 months of age and older should be submitted by the owner for vaccination against rabies every year. Young dogs shall be vaccinated within thirty (30) days after they have reached three months of age. (b) During free mass dog rabies vaccination campaign, every dog 3 months of age and older should be submitted by the owner for vaccination. Dogs not submitted on the scheduled date or within one month thereafter shall be exterminated under the supervision of the City Rabies Control Authority. Becomes optional after a mass dog rabies vaccination campaign covering at least 80% of the dog population. 2. It shall be the duty of each trained vaccinator when vaccinating any dog to complete certificate of rabies vaccination (in duplicate for each animal vaccinated). The certificate shall include the following information. (a) Owners name, address and telephone number if any (b) Description of dog (color, sex, markings, age, name, species and breed if any) (c) Dates of vaccination and vaccine expiration if known (d) Rabies vaccination tag number (e) Vaccine produced (f) Vaccinator's signature (g) Veterinarians license number/ vaccinator's address The dog owner shall be provided with a copy of the certificate. The veterinarian/vaccinator will retain one copy for the duration of the vaccination. A durable metal or plastic tag, serially numbered issued by the veterinarian/vaccinator, shall be securely attached to the collar of the dog. NOTE: The above provisions may not apply in a mass vaccination program. During a free mass dog vaccination, the cost shall be borne by the owner after the scheduled date. 3. Dog Registration or Licensing Every dog shall be registered by their owner upon reaching the age of 3 months and every year thereafter. Unvaccinated dogs registered after reaching the age of 3 months and dogs 3 months old and above not previously registered shall be vaccinated upon registration. The dog owner shall pay such registration fee as may be determined by the City Council. The registration officer shall provide the owner with a certificate of certification for the dog and affix to a distinguished collar tag as proof of registration. 4. Elimination of Unregistered Dog Unregistered dogs over the age of 4 months shall be seized and humanely exterminated under the supervision of a licensed veterinarian or the City Rabies Control Committee or vaccinated under the provisions of Section 3 (4). The licensed veterinarian/trained vaccinator or the City Rabies Control Committee shall give the guidance on the extermination methods to be used (shooting, poisoning, carbon dioxide or anesthetic overdose or decapitation) in a different environment (area of habitation, marketplace, rubbish dumps, open countryside, etc.) The license veterinarian, trained vaccinator, the City Rabies Control Authority or a police officer may enter any land for the purpose of seizing or exterminating a dog which is liable to be seized under this section. NOTE: Elimination is based on the presence or absence of a dog tag and/or a registration or vaccination certificate. The City Veterinarian is tasked to determine the age of the dogs. 5. Reporting of Biting Incidents The owner of a dog which has bitten any person and the person who has been bitten shall, within 24 hours of the occurrence, report the incident to the City Animal Bite Center, a health care worker or a police officer receiving such information who shall immediately transmit it to the City Rabies Control Committee for investigation. 6. The owner of a dog which has bitten any person shall be responsible for all the Treatment and dog examination. 7. Financial support for the activity shall be borne by the City Government and the Barangay Government. SECTION 4F.10. Penalty. Any dog owner who fails to abide by any of the provisions of his ordinance shall be subjected to a fine of Five Thousand Five Hundred (P5,000.00) Pesos without prejudice to the provision of Section 3 (7), RA 9482, the Anti Rabies Law. It shall be the responsibility of the City Rabies Control Authority to administer this ordinance, and to promulgate the necessary rules and regulations for its implementation. Enforcement shall be the responsibility of the City Rabies Control Authority as defined under Section 1 of this article. SECTION 4F.11. Accrual of Fees/Charges. The fees and charges collected pursuant to the provisions of this Article including fine shall accrue to the general fund of the City of Isabela. CHAPTER FIVE City Charges ARTICLE A Fishery Rentals, Fees and Charges SECTION 5A.01. Definitions. When used in this Article: (a) Marginal Fisherman refers to an individual engaged in subsistence fishing which shall be limited to the sale, barter or exchange of marine products produced by himself and his immediate family, and whose annual net income from fishing does not exceed Fifty Thousand (P50,000.00) Pesos or the poverty line established by NEDA for the particular region or locality whichever is higher. (b) City Waters include not only streams, lakes and tidal waters within this city, not being the subject of private ownership, and not comprised within national parks, public forests, timber lands, forest reserves, or fishery reserves, but also marine waters included between two (2) lines drawn perpendicular to the general coastline from points where the boundary lines of the city to the sea at low tide and a third parallel with the general coastline and fifteen (15) kilometers from it. (c) Vessels include every sort of boat, craft, or other artificial contrivance used as a means of transportation on water. SECTION 5A.02. "WATERS OF ISABELA CITY" to includes not only streams, lakes, and tidal water within the territorial jurisdiction of the City of Isabela, not being the subject of private ownership, which are not included within the protected areas as defined under Republic Act No. 7586 (THE NIPAS Law) and not comprised within the national parks, public forest, timber lands, forest reserves or fishery reserves, but also marine waters included between two lines: the FIRST LINE is from the point that touch the sea at low tide in the boundary of Barangay Balatanay at the west cost of Isabela City and Barangay Lower Mangas, in Lantawan Municipality drawn perpendicularly to the general coastline; the SECOND LINE is from the point that touch the sea at low tide in the boundary of Barangay Baluno at the east cost of Isabela City and Barangay Balagtasan in Lamitan City drawn perpendicularly to the general coastline; and the THIRD LINE is the one running parallel with the general coastline and fifteen (15) kilometers from it. The City of Isabela and the City of Zamboanga are so situated on the opposite shores with the islands of Malamawi and Lampinigan in Isabela City on one hand while the island of Sakul and Sta. Cruz in Zamboanga City on the other hand, where the distant from the two (2) nearest points between said island is less than THIRTY (30) kilometers of marine waters between them, the THIRD LINE shall be equally distant from the opposite shores of the TWIN CITIES of Zamboanga City and Isabela City. SECTION 5A.03. Fishery Rentals, Fees and Charges. The City of Isabela shall have the exclusive authority to grant the following fishery privileges within its city waters and impose rentals, fees or charges therefrom. SECTION 5A.04. Persons Eligible for Fishing and/or Fishery Privileges The following are eligible for fishing and/or fishery privileges: a) Citizens of the Philippines. b) Cooperative partnership, associations, or corporations duly registered or incorporated under the laws of the Philippines and at least sixty (60) percent of whose capital stock belongs wholly to citizens of the Philippines. c) Marginal fishermen engage in subsistence fishing of which shall be limited to the sale, barter or marine product by himself or his immediate family. d) It shall be unlawful for any person, cooperative, partnership, association or corporation not qualified by law this ordinance to engage personally, or other person in fishing or catching or collecting aquatic products is the municipal waters of the city of Isabela. e) the city government, through the fishery office, Fisheries and Regulatory Service shall: Rule 1. Use of Municipal Fisher Folk Registry maintains the registry of municipal fisher folk which shall serve as basis for the identification of priority municipal fisher folk who shall be allowed to fish within the municipal waters but registration is not equivalent to a permit to fish. Rule 2. Standard Registration form in consultation with the CFARMC, shall coordinate with BFAR in developing standard registration form for municipal fishing boats, gears and fisher folks. SECTION 5A.05. Exclusive Fishery Privileges. The City government of Isabela shall not allow engaging any fishing activities in its city waters without first securing a license permit. No person, partnership, cooperative, association shall take or catch fish or fishery/aquatic products from the city waters of this city by means of nets, traps, or other fishing gear with or without the use fishing boats three (3) gross tones or less, unless provided with the necessary license permit, or to operate fish corrals, fish pens, fish cages, culture mussel, oyster gather bangus fry or fry of other species within definite zones of this city waters without a fishery grand or licensed /permit therefore. The Sangguniang Panlungsod may grand to the highest bidder the exclusive fishery privileges of erecting and operating fish corrals, oyster culture beds, or gathering catching of "bangus" fry to fry of other species, mussels, seaweeds, kapis or other aquatic beds and other aquatic area within a definite zone of the city waters for a period not exceeding five (5) years after all requirements had been complied with upon the recommendation of the City Agriculturist Office. SECTION 5A.06. Application for Exclusive Fishing Privileges. Application for the foregoing fishery privileges shall be made on official form (Rule 2, Sect. 9) duly approved by the Sangguniang Panlungsod, provided that such application is accompanied by the following: a) Endorsement from the City Fisheries and Aquatic Resources Management Council (CFARMC); b) Endorsement and Recommendation of the City Agriculturist Office/City Fisheries Office; c) Photocopies of Registration and/or Articles of Incorporation; and d) Receipt of payment from the City Treasurer's Office of the application fee, which is not refundable. SECTION 5A.07. Grant of Fishery Rights by Public Auction. Exclusive fishery privileges to erect fish, corrals, oyster mussel of aquatic beds or "bangus" fry areas and to take or catch "bangus" fry or "kawag-kawag" or fry of other species of fish for propagation shall be awarded to the highest bidder in a public auction to be conducted by a committee authorized by the Sangguniang Panlungsod. However, duly registered organizations and cooperatives of marginal fisherman shall have the preferential right to such fishery privileges without being required to undergo the bidding. In the absence of such organizations and cooperatives or upon failure to exercise their preferential right, other parties may participate in the said bidding. SECTION 5A.08. Committee on Auction. For this purpose there is hereby created a committee to conduct the public auction to be constituted as follows: The City Treasurer as Chairman, the City Auditor and the City Agriculturists or the Fishery Officer, as Members. The Committee shall advertise the call for sealed bids for the leasing or a zone or zones of city waters in public auction for two (2) consecutive weeks in the bulletin board of the City Hall. If no bids are received within two (2) weeks, such notice shall be posted for another two (2) weeks. If after said two (2) notices for the grant of exclusive fishery rights through public auction, there are no interested bidders, the Sangguniang Panlungsod shall grant the rights with the definite area or portion of the city waters to any interested individual upon payment of a license fee fixed herein. The notice advertising the call for bids shall indicate the agenda relative thereto, particularly, the place, date and time when such bids shall be filed with the City Treasurer. SECTION 5A.09. Time and Place of Auction. All applications to participate in the public bidding shall be submitted to the City Mayor in a form prescribed therefore. The minimum bids required the amount to be deposited in order to qualify, the procedure to be followed by the Pre-Qualification Bids and Award Committee (PBAC), and the bond as the guarantee of good faith and for satisfactory compliance to the terms of the lease or grant. The bond shall be in cash, in real estate situated within the Philippines or by the surety company authorized for that purpose, in the amount not less than the two (2) years rental. At the time and place designated in the notice, the committee sitting en banc shall open all the bids and award the lease to the qualified bidder offering the highest bid. The lease shall be executed within ten (10) days after the award is made by the PBAC and if the successful bidder refuses to accept, or fails of neglects to execute the lease within such time, his deposit shall be forfeited to the city government, in such a case another bidding shall be held in the manner provided above. The deposits of the unsuccessful bidders shall be returned upon the execution of the lease contract by the successful bidder or before the calling of another bid. SECTION 5A.10. Fishponds, Fish pens, Fish breeding Grounds. Regulatory Fee Annual Fee Tax on Fishponds, Fish pens, or Fish breeding Grounds, per Square Meter: P0.60 P1.25 SECTION 5A.11. Issuance of Individual License in Case of No Bidders Opt to Lease Fishing Zones. If, after two (2) notices for the grant of exclusive fishery rights thru public bidding, no interested bidder opt to least any fishing zone within the city waters, the Sangguniang Panlunsod is authorized to grant the erecting fish corals, operating oyster culture beds, or caching of "bangus" fry or "kawag-kawag" within a definite area or portion of the city waters to individuals upon payment of license fees therefore at the rate not exceeding those fixed: Fish Corals (Trap) erected in the sea: Annual Fee A. Less than 3 meters deep 62.50 3 m. deep or more but less than 5 m. deep 125.00 5 m. deep or more but less than 8 m. deep 187.50 8 m. deep or more but less than 10 m. deep 250.00 10 m. deep or more but less than 15 m. deep 312.50 15 m. deep or more 370.00 B. Operation of Oyster Culture Beds: Less than 1,000 square meters 315.00 1000 sq.m. deep or more but less than 2000 sq.m. 437.50 2000 sq.m. deep or more but less than 4000 sq.m. 562.50 4000 sq.m. deep or more but less than 6000 sq.m. 687.50 6000 sq.m. deep or more but less than 812.50 8000 sq.m. meters above 1,000.00 C. Operation of Mussel Culture Beds: Less than 1,000 square meters 250.00 1000 sq. meters deep or more but less than 2000 sq.m. 375.00 2000 sq.m. deep or more but less than 4000 sq.m. 500.00 4000 sq.m. deep or more but less than 6000 sq.m. 625.00 6000 sq.m. deep or more but less than 750.00 8000 sq.m meters above 1,000.00 D. Operation of Fish Cages/Pens (Area) Less than 1,000 square meters 1,250.00 1000 sq. meters or more but less than 2000 sq.m. 1,375.00 2000 sq.m. or more but less than 4000 sq.m. 1,500.00 4000 sq.m. or more but less than 6000 sq.m. 1,625.00 6000 sq.m. or more but less than 1,875.00 8000 sq.m. meters above 2,500.00 E. Operation of Backyard Fishpond (Freshwater): Less than 1,000 square meters 125.00 1000 sq. meters or more but less than 2000 sq.m. 250.00 2000 sq.m. or more but less than 4000 sq.m. 375.00 4000 sq.m. or more but less than 6000 sq.m. 500.00 6000 sq.m. or more but less than 8000 sq.m. 625.00 8000 sq.m. above 875.00 F. Operation of Seaweeds Culture Per Hectare 312.50 G. Catching of "Bangus"/Sugpo fry: (See Sec 18; D) 125.00 H. Fish Corrals in Inland Freshwater Less than 500 square meters 125.00 500 sq.m. or more but less than 1000 sq.m. 250.00 1000 sq.m. or more but less than 5000 sq.m. 375.00 5000 sq.m. or more but less than 10000 sq.m. 500.00 10000 sq.m. or more 625.00 I. Operation of Pearl Farm per Hectare 250.00 The City government, through the City fisheries office shall; Rule 1. Distance between fish corrals erected in the same sea or fresh water Assess and determine that no fish corrals shall be constructed within two hundred (200) meters of another fish corrals in the sea or one hundred (100) meters in freshwaters, unless they belong to the same license, but in no case, the distance shall be less than sixty (60) meters in waters less than two (2) meters deep at low tide, or unless previously granted by the City mayor. Rule 2. License to Operate Seaweeds Farm conduct the necessary verification, inspection and survey of available and suitable areas for seaweeds culture. Process applications and license to qualified applicants after all other requirement have been complied with and upon payment of the license fee at the rate provided in the ordinance. Rule 3. Licensing of Seaweeds Areas areas licensed for seaweeds cultured purpose shall be no more than one (1) hectare for individual and thirty (30) hectares for association, partnership, cooperative or corporation. However, in cases where there are more applicants for concerned Barangay with limited area, this office shall recommend for the reduction of the areas to be granted, on the basis of equal distribution of resources. The license shall be issued and approve by the City Mayor upon the recommendation of the City Fisheries office and shall operate for a period of five (5) years and renewable for another five (5) years. Provided, that failure to comply with the provision of this ordinance shall mean the cancellation of license. License fee will be paid to the office of the City Treasurer annually or yearly at two hundred fifty (Php250.00) pesos per hectare or fraction thereof. Rule 4. License to Operate Fish cages/Pens conduct the necessary inspection, verification and survey of areas for the construction and operation of fish cages/pens. Shall process application and license, provided that terms and conditions and all other requirement are complied with. An applicant is allowed to occupy a maximum area of 1000 square meters to a minimum of one (1) hectare. It shall operate for a period of five (5) years and renewable for another five (5) years. Provided: that failure to comply with the provision of this ordinance shall mean the cancellation of license. Rule 5. Operate of Pearl Farm conduct the necessary verification, inspection and survey of available and suitable areas for the culture of pearl farm. New license may be granted to qualified person who possess the necessary capital and technology. This office shall respect and allow existing pearl farm. Provided, that the provision in this ordinance shall not be violated. Rule 6. Inventory shall conduct an inventory of existing pearl farm operating in the city waters in coordination with DA-BFAR. SECTION 5A.12. Government Bangus/Prawn Fry Reservation. In the zoning and classification of City Waters for purposes of awarding, through public bidding, areas for the constructions of fish corrals, oyster culture beds, or the gatherings of fry, this city hereby sets aside not more than one-fifth (1/5) of the area earmarked for the gathering of fry zone within the City Waters under this Fishery Ordinance or as may be designated by the Sangguniang Panlungsod. The City of Isabela shall grant the privilege to gather, take or catch bangus/fry or fry of other species of fish from the city waters by nets, traps, or other fishing gears to marginal fishermen, free of rental, fee or charge when applied for. The City of Isabela shall: Rule 1. Grant of Fishery Privilege sets aside not more than one fifth (1/5) of the area earmarked for the gathering of fry as may be designated by the Sangguniang Panlungsod as government "bangus/prawn" fry reservation upon recommendation of City Fisheries Office: Provided, that marginal fishermen belongs to the poorest, as provided under Sec. 9 (c) of Ordinance No. 03-148. SECTION 5A.13. License/Permit. The privileges of taking and catching fish in the City waters with nets, traps and other fishing gears, with or without the use of fishing boats or vessel of three (3) tons or less shall be granted under ordinary licenses/permit issued by the City Mayor thru the Office of the City Agriculturist/City Fisheries Office to any person, cooperative, partnership, association or corporation qualified under this ordinance upon payment of the corresponding license/permit fee required therefore. General Schedule of License Annual Fee Kind of Fishing Gears 1) License for Fishermen, fry catches, Gatherers and others, push nets 125.00 2) Fishermen Using Nets: a) Set (Stationary) Gill nets Stationery Lift Net (Panatian) 375.00 For tuna & tuna alike (pamo) 312.50 For herring (malangsi/tuloy) 312.50 For Anchovies (bolinao) 125.00 For Big eve scad & Makerel (matang baka/tangigi), (bolador, balo, sigwil) sharks 250.00 3) Fishermen Using Traps: a) Fish Pots (bobo) 125.00 b) Crab Pots 125.00 4) Fishermen Using Hook and Line a) Sample hook and line 125.00 b) Multiple hand line c) Long line d) Others 5) Fishermen Using Pukot: (Set Gill Nets) a) 10 to 50 meters 125.00 b) 51 to 100 meters 187.50 c) 101 to 200 meters 250.00 d) 201 meters or over 312.00 6) Fishermen Using Bagnets/Basnig: (Using fishing boats 3 GT or less) 625.00 7) Fishermen Using Beach Seine (Baling): a) 15 to 60 meters 250.00 b) 61 to 100 meters 375.00 c) 101 meters or over 625.00 8) Fish Processors: a) Smoking 250.00 b) Salting (bagoong making) 375.00 c) Drying 625.00 d) Sardines making 1,250.00 e) Others 2,250.00 Rule 18.1 Issuance of Licenses/Permits Validate and assess the issuance of license/permits to any persons qualified under this ordinance and upon payment of the corresponding License/permit fee required thereof. Rule 18.2 Guidelines the city of Isabela, shall within two (2) months from the effectivity of this Code shall implement this Section of the ordinance. SECTION 5A.14. License to Operate a City Fishing Boat. No person shall operate in the city water any fishing boat, motorized or non-motorized, of three (3) gross tons or less without a license duly issued by the City Mayor, PROVIDED: That any qualified person may be granted Special permit free of charge for the operation of a fishing boat exclusively for scientific, educational and research purposes subject to such terms and condition as may be imposed by the City Mayor. PROVIDED FURTHER: That an application for a license shall be filed in the City Fisheries Office. PROVIDED FURTHERMORE: That an application for an application for an Original City Fishing Boat License (CFBL) shall be accompanied by the following: a) Duly accomplished application in prescribed form; b) Photocopies of Certificate of Ownership from the Barangay Chairman; c) Three copies of 4" x 6" picture of fishing bancas showing the name and fishing gears; d) All motorized & non-motorized boats/bancas shall display the registered hull serial number on the port and starboard (left and right) side of the hull. Letters and numbers shall comply to dimension as prescribed. Letterings shall be contrast to the hull color White (or light color) hull Black lettering Black (or dark color) hull White lettering ISA-2N-05860 ISA Isabela City 1 Passenger (Shuttle) boat 2 Fishing boat 3 Private (Service) 4 Cargo NO 586 Hull numbe Registration sticker shall be issued upon registration and will be attached in the front of the hull serial number. @ ISA-2N-05860 The application fee for a Commercial City Fishing Boat License shall be sixty-two Pesos and fifty (62.50.00) centavos payable to the City Treasurer that is non-transferable or non-refundable. PROVIDED FINALLY: That the annual license fee shall be payable to the City Treasurer in accordance with the following rates: A. For Motorized Boat/Bancas: 1) Less than .100 gross tons. P125.00 2) .100 GT & above to .500 GT 187.50 3) .500 GT & above to .100 GT 250.00 4) 1.00 GT & above to 2.00 GT 312.50 5) 2.00 GT & above to 3.00 GT 437.50 B. For non-Motorized Boat/Bancas: 1) Less than .500 GT 100.00 2) Less than 1.00 GT but not less than 150.00 3) 1.00 GT and above 250.00 The duration of the License shall be for a period of one (1) year to commence in the date of payment of required fee as indicated in the official receipt unless suspended, revoked, terminated or cancelled sooner for cause. A license may be renewed upon submission of the following requirements: 1) Duly accomplished renewal application form; 2) Current Certificate of Inspection by the City Fisheries Officer; 3) Photo copies of complete monthly fish caught report. This activity shall solely performed/undertaken by the City Fisheries Office subject to the approval of the local chief executive. SECTION 5A.15. Grounds for Cancellation/Termination of Licenses. Any fishery privileges granted, license, permit issued under this ordinance might be cancelled on any of the following grounds: 1) Violation of any existing fishery rules and regulations and other applicable laws; 2) Fraudulent, false or misleading statements in the application; 3) Failure to comply with any of the terms and conditions of the license; 4) Failure to pay the required annual license fees; and 5) The privileges granted under Sections 10 and 11 of this ordinance shall not be sold, transferred, assigned or encumbered except through hereditary succession. SECTION 5A.16. Designation of Fishing Zone. The City Government shall establish and designate a fishing zone in which fishing is permitted in coordination with the Barangay Fisheries and Aquatic Resource Management Council and the Barangay Officials. The zoning activity shall be in coordination with the Department of Agriculture through the Bureau of Fisheries and Aquatic Resources and the Department of Environment and Natural Resources. SECTION 5A.17. License Conditions. All licenses, permittees, grantees shall maintain logbooks for catch monitoring requirements including gathering of shells, mollusks and seaweeds. SECTION 5A.18. Penalty for Late Registration (For renewal) Failure to register on time will imposed PENALTY of ten (10%) per month of the total amount of registration. SECTION 5A.19. Submission of Monthly Report of Fish Caught/Gathered/Collected as Produced. Any individual or entity who has obtained a fishery grant, license or permit to take or catch fish in the City Waters shall submit to the City Fishery Officer where he is fishing, in triplicate copies showing the kind, quantity and value, if sold, of fish caught during the month. PROVIDED: that the Sangguniang Panlungsod shall furnish the Department of Agriculture through the Bureau of Fisheries and Aquatic Resources for statistical purposes in forms which shall be furnished by the latter, such information and date on fishery matters, as are reflected in such forms. SECTION 5A.20. Fishing Through Explosives. "Timbak" fishing (as per Sec. 88 of RA 8550) 1. It shall be unlawful for any person to catch, take or gather or cause to be caught, taken or gathered, fish or any fishery species in the city water with the use of explosives It will likewise be unlawful for any person, corporation or entity to possess, deal in, sell or in any manner dispose of, any fish or fishery species which have been illegally (dynamite-"timbak" fishing) caught, taken or gathered. The discovery of dynamite, other explosives and chemical compounds which contain combustible elements in any fishing vessel or in the possession of any fisher folk, operator, fishing boat official or fish worker shall constitute prima facie evidence, that the same was used for fishing in violation of this ordinance. The discovery in any fishing vessel or fish caught or killed with the use of explosive shall constitute prima facie evidence that the fisher folk, operator, boat official or fish worker is fishing with the use thereof. 2. Mere possession of explosive devices for illegal fishing shall be punishable per succeeding section. 3. Actual use of explosive devices for illegal fishing shall be punishable as per the penal provision of the succeeding section, without prejudice to the filing of separate criminal cases when the use of the same result to physical injury or loss of human life. 4. Dealing in, selling, or in any manner disposing of, for profit, illegally caught/gathered fisheries species shall be punished in accordance to the penal provision of this ordinance (Sec. 5A.21, penal provision). SECTION 5A.21. Prohibited Acts and Penalties for administrative Remedies. Pending the creation of the City Environment Office, it shall be the responsibility of the City Agriculture's Office to administer this ordinance and to promulgate the necessary rules and regulations for its proper implementation and enforcement. In the annual budget, under the EcoGovernance Program for Coastal Resource Management, necessary expenses incidental for IEC, law enforcement and other coastal management activity, where expenses for reimbursement of the actual expenses incurred in the performance of these functions and duties, can be charged. PROHIBITED ACTS FINE Sec. 36. Fishing through explosives (Dynamite fishing; Fishing with noxious or Poisonous substances; Electrofishing. Sec. 88, par. 1(b), R.A. 8550; FAO 206, s., 2001). - Mere possession of explosives, noxious or poisonous substances and/or eletro-fishing devices for illegal fishing. (Sec. 88, par. 2, R.A. 8550) 1st Offense 3,000.00 + 5 hrs IEC 2nd Offense 4,000.00 + 10 hrs IEC 3rd Offense 5,000.00 + 15 hrs IEC 1ST, 2ND & 3RD Offenses committed, forfeiture of explosives, noxious or poisonous substances and/or electro fishing devices, fishing vessels, fishing equipment and catch. 3rd Offense Revocation of permit and licenses and exclusion in the Registry of City Fisher Folks. Sec. 38. Illegal use of Superlight (Sec. 93, R.A. 8550; FAO 204 s. 2000) 1st Offense 2,000.00per superlight + 2 hrs. Community service 2nd Offense 3,000.00per superlight + 3 hrs. Community service 3rd Offense5,000.00per superlight + 4 hrs. Community service Confiscation of super light, fishing gears and vessel, in all offenses. Exclusion in the Registry of Fisher Folks and revocation of permits and licenses to operate, on the 3rd Offense. Sec. 47. Quarrying of the marine habitat (Sec. 92, par. 3, RA 8550) 1st Offense 2,000.00 per vessel/transportation +2 hrs. C.S 2nd Offense 3,000.00 per vessel/transportation + 3 hrs. C.S 3rd Offense 5,000.00 per vessel/transportation In all offenses committed, confiscation of tools, engines/pump boat/banca or any land transportation, and all substance gathered shall be confiscated in favor of the city government. Conversion of Mangroves into fishponds, clearing for the establishment of resorts, mangrove cutting for charcoal, firewood or for timber. Sec. 94, R.A. 8550; FAO 197 s. 2000 Fine, equivalent to the assessed value of mangrove destroyed or 5,000.00, whichever is higher Confiscation of all tools, instruments, engines, vessel used and all cut trees. Offender shall be required to restore or compensate for the restoration of the damage. Sec. 40. Operation of Filter Net (Sanggab) Sec. 41. Motorized Push Net (sud-sud) Sec. 35. Trammel Net (two fly or more) Beach Seine (baling) Fishing nets of less than 3 cms. Mesh size 1st Offense 3,000.00 + 5 hrs C.S 2nd Offense 4,000.00 + 10 hrs C.S 3rd Offense 5,000.00 + 15 hrs C.S 1ST, 2ND & 3RD Offenses committed, confiscation of fishing devices, Engine/vessel/s, and fishing equipment catch. 3rd Offense Revocation of permit and licenses and exclusion in the Registry of City Fisher Folks. Sec. 35. Use of Active Gears, like Baby trawl (Palakaya); Modified Danish Seines (Hulbot-Hulbot) Purse Seines (Ziper-Ziper), - Ringnets, bagnets and drive-in nets. (Sec. 90, RA 8550; FAO 201 s. 2000) Sec. 35. Muro-ami (Bahan) Sec. 35. Modified Muro-Ami Fishing within Marine Protected Area (Sec. 96, R.A. 8550) Sec. 39. Compressor Fishing Mere possession of compressor facility in the sea, without permit. Sec. 37. Capture of SABALO, DOLPHINS, BREEDERS/SPAWNERS and other endangered marine species (Sec. 98, R.A. 8550) - Capture of whale sharks and manta rays (Sec. 65 & 107, R.A. 8550; FAO 193 S., 1998) SECTION 5A.22. Privilege of Residents to Take Fish in City Waters. Any person who is not a grantee of license or privilege to engage in commercial fishing is hereby allowed to fish for domestic use, in every city water, for as long as no communal fishery therein is not yet established; Provided, That, such fishing shall not take place within two Hundred (200) meters from a fish corral licensed by this city; and that such fish caught under this privilege shall not be sold. SECTION 5A.23. Time and Manner of Payment. (a) The annual rental for the lease shall be paid in advance. For the initial year of the lease, the rental shall be paid at the time all the necessary documents granting the lease are executed, and the subsequent installments within the first twenty (20) days after the anniversary date of the grant of such lease. The deposit made by the successful bidder accompanying the sealed bid shall be applied against the rental due from him. The Sangguniang Panlungsod shall set aside not more than one-fifth (1/5) of the area earmarked for the gathering of fry, as may be designated by the Bureau of Fisheries, as government "bangus" fry reservation. (b) The license fee for the grant of exclusive fishery rights in the city waters for at least the corresponding current quarter shall be paid in advance. (c) The license fees for the privilege to catch fish from city waters with nets, traps, and other fishing gears and the operation of fishing vessels shall be paid upon application for a license and within the first twenty (20) days of January of every year for subsequent renewal thereof. SECTION 5A.24. Administrative Provisions. (a) A licensee of other localities shall not fish within the city waters of this city without first securing the necessary permit from the City Mayor and paying the corresponding fee to the City Treasurer. (b) No fish net without eyelet or the opening of which is at least one-fourth (1/4) inch shall be used in this city waters. (c) Failure to pay the rental of license fees for fishery rights for two (2) consecutive years shall cause automatic cancellation of said fishing rights. SECTION 5A.25. Applicability of Pertinent Provisions of Laws. All existing laws, rules and regulations governing city waters and municipal fisheries are hereby adopted as part of this Article. ARTICLE E n City Health Service Fees City Health Office Service and Laboratory Fees SECTION 5E.01. Imposition of City Health Office Service Fees. SECTION 5E.02. Rates of Laboratory Services Fees. A. Kind of Laboratory Services: Rates 1. Complete Blood Count 175.00 2. Hemoglobin 75.00 3. White Blood Cell/Diff; CT 100.00 4. Hematocrit 75.00 5. Clotting Time 100.00 6. Bleeding Time 50.00 7. Platelet Count 175.00 8. Malaria Smear 175.00 9. Urinalysis 87.50 10. Fecalysis (Stool Exam) 100.00 11. Urine Sugar 63.00 12. Gram Staining 150.00 13. AFB (Acid Fast Bacilli) Free 14. Occult Blood 100.00 15. Blood Typing 125.00 16. HB s Ag (Hepa B Test) 450.00 17. Filarial Smear 125.00 18. Pregnancy Test 250.00 19. FBS Glucose 225.00 20. Cholesterol 150.00 21. Pregnancy Test 250.00 22. FBS Glucose 225.00 23. Creatinine 150.00 24. BUN 150.00 25. BUA 150.00 26. Hepa A Test 250.00 27. Sputum Examination Free 28. Leprosy 162.50 SECTION 5E.03. Health Certificates and Inspection Fees. RATES A. Medical Certificate 1. Food Establishment and Staff - Sputum Exam Private - Stool Exam Private - Hepa A and B Private - Sanitary Inspection Fee Private 2. Non-Food Establishment and Staff a. Sari sari stores - Sputum Exam Private - Stool Exam Private b. Beauty Parlour/Barber Shop and Staff - Sputum Exam Private - Stool Exam Private - Sanitary Inspection Fee 200.00 c. General Merchandise Stores and Staff - Sputum Exam Private - Stool Exam Private - Sanitary Inspection Fee 200.00 d. Drug Stores and Staff - Sputum Exam Private - Stool Exam Private - Sanitary Inspection Fee 200.00 3. Exhumation Certificate 200.00 4. Transfer of Cadaver 160.00 5. Medico Legal Certificate 50.00 6. Livestock and Agricultural Products and Staff - Sputum Exam Private - Stool Exam Private - Hepa A and B Private - Sanitary Inspection Fee 200.00 7. Establishments with Guest Relations Officer - Sputum Exam Private - Stool Exam Private - Hepa A and B Private - Gram Staining 120.00 - VDRL Private - HIV Exam Private - Sanitary Inspection Fee Private SECTION 5E.04. Time and Manner of Payment. The fees herein shall be paid upon application or after the extension of service. In no case shall deposit be required in emergency cases requiring immediate attention. SECTION 5E.05. Exemptions. Residents who are certified by the assigned City Officer as indigent and upon approval by the City 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. SECTION 5E.06. Mandate of the Isabela City Health Office. The Isabela City Health Office and its facilities addresses patients who are in need of medical assistance, preventive care and resolution of environmental issues and concerns during office hours from 8:00 AM to 5:00 PM on working days. SECTION 5E.07. Services Offered. 1. Free Consultation 2. Free Treatment SECTION 5E.08. Fees and Charges. in the performance of routine laboratory examination conducted by the City Health Office and for other purposes: 1. The purpose of this is to authorize the City Health Office to perform routine laboratory examinations to all persons engaged in business, employees in the government and private offices in the City of Isabela and for other purposes, in order to protect the clients and the residents from afflicting communicable diseases. 2. Nature and scope. All persons engaged in business employed in government and private offices in the City of Isabela and other concerned are required to undergo medical examination and to secure medical certificate from the City Health Officer. 3. Fees and Charges. The foregoing laboratory examination fees shall be collected by the City Treasurer and the official receipt shall be presented to the City Health Officer prior to the conduct of laboratory examination. A fee in the amount of Fifty Pesos (PhP50.00) shall be collected for every medical certificate issued by the City Health Officer. ARTICLE F City Economic Enterprises 1. Isabela City Public Market SECTION 5(F1)01. Ordinance No. 05-173 known as the Market Code of the City of Isabela, Province of Basilan, is hereby amended by this Article of the Revenue Code of the City of Isabela. SECTION 5(F1)02. Definition of Terms. For the purpose of this ordinance, the following terms are defined as follows: a. Market a public space established in order that people may meet and congregate for the purpose of buying and selling foodstuffs, goods, and other similar commodities. b. Market site a definite area allocated for the establishment of a market. c. Market Building any structure or building permanent in nature erected or constructed or situated within the market site and built by the City government or private persons. d. Market Stall any allocated space, stand, compartment, stores, or any place in the public market where merchandise is sold, offered for sale, or intended for such purpose. e. Market Section the territorial area of the market set aside for the sale of specified goods or articles in accordance with the plan contained in this ordinance. f. Market Lessee any person authorized herein to occupy a market stall. g. Market fee a fee collected by the city government from a market lessee for the rental of a market stall. h. Public market any market designated as such by the Sangguniang Panlungsod. i. Sale exposure for, what constitute whenever any article shall be exhibited in the public market and premises whether sold or not, or directly offered for sale or not, such display or exhibition shall be held to be an exposure of the same for sale and offer to sell within the meaning of this ordinance. SECTION 5(F1)03. Cleaning of Stalls, Refuse, Where Placed. The cleaning of the market stalls including the floor spaces thereof and all appurtenances shall be done by the stall holders and their helpers during market hours. All waste matters shall be placed by them in garbage receptacles of the fly-and-rat proof type. SECTION 5(F1)04. Shanties and Structures Prohibited. No shanty or structure of an independent room or building shall be permitted in or about the public market and its premises. SECTION 5(F1)05. Stalls or Fixtures, Altering, etc., of. No person shall alter, disfigure, and add to, or change structure of any stall or market fixture unless he or she is authorized in writing by the City Mayor upon prior approval by the Sangguniang Panlungsod, to whom a request for the purpose has previously been made. SECTION 5(F1)06. Administration. The market supervisor shall administer all public markets, subject to the supervision and control of the City Mayor, provided, however, that in all matters affecting health and sanitation, it shall be subject to the supervision and control of the City Health Officer. SECTION 5(F1)07. Rules and Regulations, Posting of. The Market Supervisor IT shall post in conspicuous places in the public market and its premises, either in English or the local dialect, the rules and regulations related to sanitation and good order in the public market, the manner of leasing stalls therein, privileges of stallholders and such other rules and regulations as the Sangguniang Panlungsod shall deem necessary. SECTION 5(F1)08. Stalls, Their Occupation and Lease. Vacant stalls and newly constructed stalls in the public markets shall be allotted through drawing of lots from among the eligible applicants, subject to the condition that the applicant shall at least one day before the date of the raffle, deposit an amount equivalent to three (3) months rental duly evidenced by an official receipt as guaranty of good faith and for the satisfactory compliance of the terms of the lease. a. Notice of vacancy shall be placed on the vacant or newly constructed stall, or otherwise placed therein so as to advice the public of the fact that such stalls are unoccupied and available for lease. This notice of vacancy shall specify the number of stalls, the section in the market where it is located, the kind of business that will be allowed, the amount of daily rental and the last day during which application therefore may be filled. This notice of vacancy should be posted at the vacant stall, one at the bulletin board at the public market and another at the entrance of the city hall building for a period not less than ten days immediately and should be in the following form: NOTICE Notice is hereby given that Stall No. _______, is vacant, or will be vacated on __________________, 20___. Any citizen of the Philippines, at least 21 years of age and a resident of Isabela City for the last fifteen (15) years, not legally incapacitated with good moral character and credit standing in the business community, who is desiring to lease this stall, shall file an application therefore on the prescribed form (copies may be obtained from the office of the city Mayor) during office hours, not later than ___________________. The award of the lease of the vacant stall shall be determined through drawing of lots to be conducted on _____________________, 20____, at __________, in the office of the City Mayor by the market committee. This stall is intended for the sale of _____________________ and the daily rental thereof is P__________. ____________________ City Mayor b. The application shall be under oath. It shall be submitted to the office of the City Mayor by the applicant, either in person or thru his duly authorized representative, duly accompanied by sufficient evidence of his Filipino citizenship, proof of residency for the last fifteen (15) years in this city, and sufficient proof of his financial capacity to engage in the business applied for. c. It shall be the duty of the City Mayor to keep a register showing the names and addresses of all applicants for vacant stalls, the number and description and other requirements needed to qualify for the drawing of lots. d. The applicant shall substantially fill up the application form following the format below: APPLICATION TO LEASE MARKET STALL Date __________ The City Mayor Isabela City, Basilan SIR/MADAM: I hereby apply under the following contract for the lease of one (1) unit market stall located at the Isabela City public market. I am __________________________, single/married, _____ years of age, a citizen of the Philippines, and residing at ___________________ ___________. Should the market stall be leased to me in accordance with the market rules and regulations, I promise to hold the same under the following conditions: 1. That while I am occupying or leasing this stall I shall at all times have my picture conveniently framed together with the business permit and hung up conspicuously in the stall; 2. I shall keep the stall at all times in good sanitary condition and comply strictly with all sanitary and market rules and regulations now existing or which may hereafter be promulgated; 3. I shall pay the corresponding rents for the stall in the manner prescribed by existing ordinance. 4. The business to be conducted in the stall shall belong exclusively to me. 5. In case I engage helpers, I shall nevertheless personally conduct my business and be present at the stall, I shall promptly notify the market authorities of my absence, giving my reasons therefore. 6. I shall not sell or transfer my privilege to the stall or otherwise permit another person to conduct business therein. 7. I shall occupy the stall within seven days from the date of confirmation of the award of the stall in my favor by the Sangguniang Panlungsod. 8. Any violation on my part or on the part of my helpers of the foregoing conditions shall be sufficient cause of the market authorities to cancel this contract. Very truly yours, _________________ Applicant I, ___________________, do hereby state that I am the person who signed the foregoing application that I have read the same; and that the contents therefore are true to the best of my knowledge and belief. ______________ Applicant Subscribed and sworn to before me in the City of Isabela, Basilan, Philippines, this _____ day of _____________________, 20____. _________________ Official Title e. The successful applicant shall furnish the City Mayor with two copies of his or her picture, 1x1 in size immediately after the award of the lease. It shall be the duty of the City Mayor to paste one (1) copy of the picture on the application and the other copy on the record card kept for that purpose. f. All applicants must be present on the date, hour, and place specified in the notice of vacancy for the adjudication of such vacant stalls thru drawing of lot to be conducted by the Market Committee. Any applicant who is absent on the date, hour and place set for the drawing of lots shall be excluded and in the event there is only one applicant for a stall, the Market Committee shall adjudicate the same in favor of the said applicant without the required drawing of lots. SECTION 5(F1)09. Who are Eligible to Participate in the Drawing of Lots. Only persons who are citizens of the Philippines, at least 21 years of age and with at least fifteen (15) years of residence in the City of Isabela not legally incapacitated, shall be eligible to participate in the drawing of lots. SECTION 5(F1)10. Committee on Screening. There is hereby created a permanent committee on screening to be composed of the City Mayor or His authorized representative, as Chairman; the Chairman Committee on Market and Slaughterhouse of the Sangguniang Panlungsod as Vice-Chairman; the City Treasurer; Licensing Officer, the Market Supervisor, and the City Health Officer; as members, whose duty shall be to come up with the guidelines in screening and to conduct screening to all qualified applicants. SECTION 5(F1)11. Committee on Drawing of Lots. There is hereby created a permanent committee on the drawing of lots to be composed of the City Mayor or his authorized representative, as chairman; the city Treasurer; the City Administrator, and chairman of the Market Committee of the Sangguniang Panlungsod; as members, whose duty shall be to conduct the drawing of lots at the time and place designated and to certify to the City Mayor the result thereof. SECTION 5(F1)12. Award. The Honorable Sangguniang Panlungsod upon receipt of the results of the raffles as certified by the Committee shall make a thorough study of the same and if satisfied, shall make the necessary confirmation in favor of the successful applicant, or in the negative, may reject the same. SECTION 5(F1)13. Appeals. Any applicant who is not satisfied with the adjudication made by the City Mayor or the Market committee of the stall applied for by him, may file with the Secretary of Finance an appeal there from. The decision of the Secretary of Finance in such cases shall be final. SECTION 5(F1)14. Number of Stalls Allotted to Each Person Not to Exceed One. No person shall be allowed to occupy more than one (1) stall in any of the market buildings in the public market and its premises, provided, however, that after the approval of this ordinance, it shall be a violation of this section for an immediate member of the family of the market lessee, whether spouse or child, living and dependent of the market lessee for chief support, to occupy a stall in the public market. Provided finally, that any person violating this provision shall, after investigation, and upon proper hearing to be conducted by the Market Committee of the Sangguniang Panlungsod, be required to vacate the illegally occupied stall. SECTION 5(F1)15. Imposition of Market Fees and Charges. There shall be collected the following market fees and charges: A. RATES OF STALLS IN THE PUBLIC MARKET. The Sangguniang Panlungsod shall, determine the rate per day to be paid for the use of all stalls. MARKET BUILDING STALL NUMBER DAILY RENTAL Building A 1-7-8-14-15-21-22-28-29-35-36-42-43-49-50-56-57-63-64-70-71-77-78 50.00 9-13, 6-20, 23-27, 30-34, 37-41, 44-48, 51-55, 58-62, 65-69, 72-76, 79-83 40.00 Building B 1-7, 8-14-15-21-22-28-29-35-36, 42-43, 49-50, 56-57-62-63,68-69, 75-76, 82-83, 89-96 50.00 9-13, 16-21, 23-27, 30-34, 37-41, 44-48, 51-55, 58-61, 64-67, 70-74, 77-81, 84-88 39.00 Building C 1-8, 16-17, 24-25, 32-33, 40-41, 48-49, 56-57,64-65, 72-73, 80-81, 88-89, 96-97, 104-112 50.00 9-15; 18-23; 26-31; 34-39; 42-47; 50-55; 58-63; 66-71; 74-79; 82-87; 90-95; 98-103 40.00 Carenderia/ Refreshment Parlor 1-12 60.00 Meat Section Non-Halal 30.00 Halal Meat Section 30.00 NEWLY CONSTRUCTED BUILDING (NCB) Number of Stalls Fresh Fish Section First Storey Dried Fish Section A. Stalls C 38 30.00 B. Fish Section 152 30.00 Second Storey A. Stalls A 18 50.00 B. Stalls B 30 40.00 Perimeter Stalls Vegetable Section A. Vegetables Stalls 17 30.00 B. Vegetables Stalls 13 30.00 Transient 10.00 Venteras (Ocay-ocay) 15.00 SECTION 5(F1)16. Payment of Rentals or Fees Necessary. Any person or entity desiring to establish any business or occupy any place therein shall pay the corresponding market fees or rentals as herein provided. It shall be unlawful for any seller to occupy any space in the market in excess of what has actually been paid for or rented by him as allowed by his cash tickets or receipts. SECTION 5(F1)17. Payment of Fees for Stalls Temporarily Closed. Stallholders paying market fees by the day who for some reason or other have to close temporarily their stalls for a certain number of days, should notify the Market Supervisor in writing stating the number of days and inclusive dates on which their stalls will remain closed; in which case the corresponding fees for the number of days they intend to be out of business shall be paid in advance. If upon the expiration of three days from the last day for which fees have been paid, the stall holders do not notify the Market Supervisor their intention to continue occupying their stall and fail to pay the fees due thereon, their stalls will be considered vacated and will be available for lease in accordance with the regulations herein provided. SECTION 5(F1)18. Issuance of Cash Tickets to Transient Vendors; Prohibition on Transfer Thereof. Cash tickets shall be issued to the vendor buying the same and his name, date and signature of the Collector shall be written on the back thereof. The cash ticket shall pertain only to the person buying the same and shall be good only for the space or spaces of the market premises to which he is assigned and only while in the hands of the original purchaser. If a vendor disposes of his merchandise by wholesale to another vendor, the latter shall, purchase new tickets if he desires to sell the same merchandise even if this is to be done in the place occupied be the previous vendor. Cash tickets shall be provided with serial numbers by the Office of the Municipal Treasurer, which shall monitor the issuance of the cash tickets in collaboration with the Market Administrator/Supervisor. SECTION S(F1)19. Penalty. Any person who may be found occupying or using space in the public market without having been first provided with the necessary cash tickets or receipts as herein before required shall be subject to the payment of market fees equivalent to twice as much as the regular rate for the space occupied. Those occupying more space than what are allowed by their cash tickets or receipts shall also pay double the regular rate for the extra space occupied. Vendors occupying numbered stalls of semi-permanent nature may be allowed to pay their fees or before the said hour will subject them to the payment of an additional fee of 50% of their regular daily market fees. As long as said vendors do not vacate their places or do not surrender them to the Market Collector they shall be subject to the payment of their daily market fees although their stores are closed. SECTION 5(F1)20. Duration of Occupation. The privilege to occupy a stall in the market and its premises shall continue as long as the market lessee diligently pays the daily rental for the occupancy for the market stall and faithfully complies with the rules and regulations governing the public market. SECTION 5(F1)21. Disposition of Vacant Stall. Should there be no applicant for a vacant stall, the Sangguniang Panlungsod shall decide what further action should be taken for the disposition of the stall. SECTION 5(F1)22. Alien Participation Prohibition. No alien shall be permitted to participate, directly or indirectly, in the ownership and/or management of the business in any stall within the public market and its premises. Any occupant of a stall who allows or tolerate any alien to participate or intervene in its occupancy and/or management shall be subject to the penalty provided for in this ordinance and, in addition thereof, shall be affected and deprived of the right to hold or occupy any stall in the public market and its premises; provided further, that said alien shall also be subject to the penalty provided for in this ordinance. The employment or utilization of the services of any alien, in any capacity, by a market lessee, shall constitute a prima facie case that said alien is interested and/or participated in the conduct, management and/or ownership of the business of said market lessee. SECTION 5(F1)23. Dummies: Sub-Lease of Stalls. when an occupant, whose name appears in the official register as the lessee of a stall in the public market and its premises is not, in reality, the person who occupies and conducts business in the stall, the privilege to occupy the stall shall be cancelled, if upon investigation, the market lessee is found to have sub-leased his or her stall to another person, or to have connived with any person who furnished the stall-holder with capital to run his or her business, and said stall shall be declared vacant and the same shall be raffled off to the public as provided herein. All parties responsible therefore shall be ineligible to apply for any stall in the public market. SECTION 5(F1)24. Lessee to Personally Administer His Stall. Any person who has been awarded the right to lease a market stall in accordance with the provisions of this ordinance shall occupy, administer, and be personally present at his stall. The use of any portion of the stall for human habitation is forbidden. SECTION 5(F1)25. Prohibited Sales. It shall be unlawful for any market lessee to sell and display for sale any article or articles without having paid the license and business permit fee to engage in business in the public market building and its premises, except as herein otherwise provided. SECTION 5(F1)26. Lights, Ventilation, Drainage, Paving, etc. Every public market shall be adequately lighted and ventilated, the ground surface shall be properly drained and the pavement shall be made of concrete not less than 10 centimeters in thickness. SECTION 5(F1)27. Water Supply. All public markets shall be provided with a supply of water sufficient for the cleaning of their premises and the operation of their establishments. SECTION 5(F1)28. Sanitary Maintenance under the City Health Office. The maintenance of the sanitary condition of all public markets shall be under the control and supervision of the City Health Office, and for this purpose the city shall provide an adequate number of personnel under the Office of said officer. SECTION 5(F1)29. Health Certificates. Every stallholder, server, helper, or vendor in the market shall poses a health certificate to be issued by the City Health Officer after a thorough physical and laboratory examination, which examination shall be done as often as necessary for the good of public health and after the necessary immunization. SECTION 5(F1)30. Peddlers, Courts (Patios), Sidewalks, etc. Peddlers or hawkers shall not be permitted in any public market in this City within a radius of 500 meters from its confines to offer for sale articles or merchandise on sidewalks, courts, (patios) or spaces used for passages of the public in the public markets of the City of Isabela, nor shall any person be permitted to peddle, hawk, sell, offer, for sale or expose for sale any article in the passageway or aisle of any public market, and the articles or commodities offered or exposed for sale shall be confiscated by the police officers/market authorities/sanitary inspectors for records and notation and thereafter for prosecution and/or administrative disposition. SECTION 5(F1)31. Meat Section: Beef and Carabao Meat. (a.) Two separate sections, properly labeled, shall be assigned to vendors of beef and carabao meat. No carabao meat shall be sold or offered for sale, introduced, placed, exposed, stored, or kept in any stall in the section assigned for beef, and vice versa. Mixing both kinds of meat is prohibited, nor shall carabao meat be permitted to mix with beef or pork in the manufacture of sausages. Any market lessee, who violates the provisions of this section, shall lose his right to occupy a stall in the public market and shall furthermore be excluded from the privilege of engaging in the same business in any other public market. (b.) Sign Posting: Proper signboards shall be posted by the market authorities in conspicuous places of the sections for beef and carabao meat, stating the kind of meat authorized from each by a reasonable distance. SECTION 5(F1)32. Abandoned Articles. All articles displayed or exhibited on the public market in violation of any provision of this ordinance or any rule or regulation relating to the management of the public market, shall be deemed a nuisance, and it shall be the duty of the market authorities to take custody of the same. In case the articles are claimed within twenty-four hours thereafter they shall be returned to their owners upon payment of actual expenses incurred in their safekeeping unless they have so deteriorated as to constitute a menace to public health, in which case they shall be disposed of in the manner directed by the market authorities/City Health Officer or his duly authorized representatives, or the City Veterinarian, as the case may be, who may also cause the criminal prosecution of the guilty party. If the articles have not deteriorated and are not claimed within the period of time fixed, said articles shall be sold at public auction, and the proceeds thereof disposed of in accordance with law. SECTION 5(F1)33. Obstructing or Annoying Employees. Sitting or reclining on stalls is prohibited. No person shall annoy market employees in the discharge of their duties, nor shall person idly sit, lounge, or lie on any market stall nor shall parent's allow their children to play in or around their stalls in the market premises. No person shall leave any container, basket, box, or any other object no longer used for the sale of any merchandise in any place in the market, for any unreasonable length of time, otherwise said objects shall be impounded for safekeeping to be administratively disposed of or the violator thereof to be prosecuted, accordingly. SECTION 5(F1)34. Penalties for Violation of this Article by Stallholders or Their Helpers or Vendors. Unless otherwise provided, any violation of any section of this ordinance by a stallholder or his helper or vendor shall subject the stallholder to the following graduated penalties. a. One-day suspension of his business operation for the first offense; b. Two days suspension of his business operation for the second offense; c. Three days suspension of his business operation for the third offense; and d. On the fourth offense, revocation of his lease contract and his ejectment from the stall leased to him. Provided, irrespective of whether the offense was committed by the stallholder or his helper or vendor, the same shall be counted and added against the stallholder in determining the number of offenses committed by the stall holder. SECTION 5(F1)35. Watering. The watering of fish, vegetables, and other foodstuffs on the market stands, stalls, or tables is prohibited. SECTION 5(F1)36. Food in State of Decomposition. It shall be unlawful for any person to sell or offer for sale in any public market or elsewhere any food that is in state of decomposition or that is contaminated or adulterated or misbranded, or that has been or may be prohibited by the city health officer or city veterinarian as the case may be as a matter of public health protection. SECTION 5(F1)37. Sale of Fish Caught by Means of Poison. It is prohibited to sell or buy any fish that have been caught by dynamite or other explosives or fish that have been caught by the use of any mineral, animal, or vegetable poisons such as those caught by "tuble" or "lagtang," and other similar poisons. SECTION 5(F1)38. Confiscation, Condemnation, and Destruction of Food Mentioned in Last Two Sections. It shall be the duty of the City Health Officer or his duly authorized representatives to confiscate, condemn, and destroy any kind of food mentioned in the last two sections hereof. With reference concerning fish caught by means of dynamite and other explosives and/or poison, the City Health Officer or his duly authorized representatives shall confiscate and certify the fish so confiscated, other than those caught by means of poison, distribution to, and use by, charitable and correctional institutions, if said fish are still wholesome and edible. The City Mayor shall determine the charitable and correctional institutions, which shall receive said confiscated but wholesome fish. SECTION 5(F1)39. Manner of Exposing Merchandise Containers. All provisions, merchandise, goods, or article offered for sale in the public market be so arranged that no portion of the alleys or passageways shall be obstructed, and such manner that the floor stands, stalls and other places or things used for exposing the same can be easily and thoroughly cleaned. All merchandise goods, articles, or foodstuffs offered for sale shall be protected from all kinds of insects, and against dirt and placed in such manner provided for in the sanitary code and other rules and regulations as may be promulgated from time to time as the City Health Officer may direct. All containers for merchandise shall be of such size, class, and condition as shall be suitable for the purpose for which they are used. SECTION 45(F1)40. Stallholders to Occupy Allotted Stalls. Stallholders shall not be allowed to occupy stalls other than those leased to them. SECTION 5(F1)41. Sections, Vendors Assigned to. Vendors shall be assigned to section according to the nature of the articles offered for sale, and any article other than those specified for the section shall be a cause for the cancellation of the business permit of the violators. SECTION 5(F1)42. Sectioning of Stalls/Compartments. The City Mayor with the concurrence of the Sangguniang Panlungsod shall divide the main market building and the additional market buildings into sections wherein particular and specified types of articles shall be displayed for sale. The sale of merchandise pertaining to one section shall not be allowed in other sections. The market authorities shall use as basis for the zonification of the market. The Sangguniang Panlungsod, however, may abolish, alter, repeal, modify, or change any division, zonification, or part thereof made by the City Mayor. SECTION 5(F1)43. City Not Responsible for Losses or Damages. The City government shall not be responsible to stallholders for losses or damages which said stallholders may incur in the public market by reason of fire, earthquake, flood, lightning, or other similar causes, nor for theft, robbery, or other intentional destruction caused by third persons, and any merchandise or property left in the public market during the hour the public market are closed shall be at the risk of the stallholders: Provided, however, that it shall be the duty of the market superintendent to exercise reasonable diligence and care to prevent loss of private and help of any peace officer to apprehend any person or persons committing any offense in the public market and its premises. SECTION 5(F1)44. Market Hours. All stalls and/or compartments within the market site may be opened for business from 4:00 a.m. to 7:00 p.m. everyday; SECTION 5(F1)45. Cancellation of License and/or Business Permit, Removal of Temporary Shed or Shanty: Filing of Corresponding Action for Back Rentals and Ejectment for Delinquency. For delinquency or violation of the provisions of this ordinance, the City Mayor, upon recommendation of the Market Supervisor/Superintendent or City Treasurer, or, in his own initiative, shall have the power to: 1. Order the ejectment of any occupant; 2. Order the cancellation of the business permit; 3. Order the removal of the temporary shed or shanty illegally constructed within the market buildings and its premises; and 4. Request the City Prosecutor to file the corresponding action for the collection of back rentals or other forms of delinquency. If and when the present occupant of stall in the public market would no longer be interested to continue his/her business in the premises, said stall shall be declared vacant and the same be disposed of by means of a raffle. SECTION 5(F1)46. Death of the Lessee, Retirement, Succession. In case of death or any legal disability or permanent physical incapacity of a stallholder, the following persons, in their order and if they are qualified, shall be given preference to continue occupying the stall, if he applies therefore: 1. Legal spouse, if living together; and 2. Any child of the lessee upon who devolves the support of the family of the former lessee; 3. A lessee may transfer his right to the stall to another person, provided, it has the recommendation of the Market Supervisor or City Treasurer and approval of His Honor, the Mayor and Sangguniang Panlungsod, thru a council resolution. SECTION 5(F1)47. Vacation Leave for Stallholders. Permission to be absent for a short duration may be given a stallholder by the Market Supervisor/Superintendent who will notify the City Mayor of such action when by reason of illness or other sufficient cause the granting of such permission becomes as necessary; Provided, however, that where a stallholder contemplates to be absent from his/her stall for a period or more than one week, he/she shall submit to the market authorities a written application, which the market authorities shall forward to the City Mayor for approval. Provided, further that the period of leave of absence a stallholder may enjoy shall not exceed one month for every year to stay in his stall, and provide, finally, that the maximum period of leave that may be granted a stall holder shall not exceed four months. During the stallholder's absence, a member of the family, as listed in the mayor's office, shall be authorized to continue the business of his or her stall. Failure of a stallholder to return to and resume his/her business at his/her stall at the expiration of the leave granted shall be deemed sufficient cause for the cancellation of his/her lease, unless otherwise decreed by the City Mayor. SECTION 5(F1)48. Penal Provision. Any person violating any of the provisions of this ordinance shall upon conviction by a court of competent jurisdiction be punished by a fine of not less than one thousand pesos (P1,000.00) nor more than five thousand pesos (P5,000.00) or imprisonment of not less than one (1) month nor more than six (6) months, or both such fine and imprisonment at the discretion of the court. SECTION 5(F1)49. Repealing Clause. All previous ordinances or parts thereof that are inconsistent with the provisions of this ordinance shall be deemed repealed and superseded. 2. City Slaughterhouse Animal and Rules and Regulations SECTION 5(F2)01. Place of Slaughterhouse. The slaughter of any kind of animal for sale, or consumption of the public shall be done in the City Abattoir and/or private slaughterhouse duly licensed by the City. The slaughter of animals intend for home consumption may be done elsewhere, except for large animal, provided that the animal slaughtered shall not be offered for sale. SECTION 5(F2)02. Entry of Animals for Slaughter. Animal for slaughter at the City Abattoir must be brought during the prescribed time from 8:00 am to 2:00 pm daily. In private and public slaughterhouses not owned by the City, all animals must be in on or before 2:00 pm daily. No animal will be allowed for slaughter unless it has been confined in the slaughterhouse pen and corral for a period at least 12 hours. Except for poultry, which should be slaughtered at the time of arrival provided that they are adequately rested. SECTION 5(F2)03. Roasting of Suckling Pigs and Yearlings Male Calves. All roasting of pigs and yearling calves shall only be done within the City Abattoir premises and/or within the private or public slaughterhouses duly licensed by the City of Isabela. SECTION 5(F2)04. It Shall Be Unlawful for Any Person or Any Individual Business Establishment or Corporation. to sell or offer for sale meat products, roasted sucking pigs and male yearling calves or chicken barbecue other than those slaughtered at the City Abattoir or at any private or public slaughterhouse duly licensed by the City SECTION 5(F2)05. Issuance of Meat Inspection Certificate. There shall be Meat Inspection Certificate issued to individual, business establishment or corporation issued by the city meat inspector to Accompany meat and meat products from any slaughterhouse to its destination. All meat stalls, meat market, meat shop, lechon vendor, barbeque vendors shall post in conspicuous place or be presented to meat inspector upon request, the Meat Inspection Certificate issued for the day. Meat Inspection Certificate shall be issued only in the slaughterhouse to accompany meat in transit from the slaughterhouse to the public market and at the public markets to accompany meat purchased for sale in other meat outlets, food establishments and meat processing plants. Each head of hog and cattle will be issued one certificate. Notwithstanding the fact that the meat dealer or seller is in possession of a Meat Inspection Certificate, the meat Inspector of this City has the duty all the time to inspect all kinds of meat in all meat outlets/shops within the territorial jurisdiction of Isabela City. SECTION 5(F2)06. Dressing and Transporting of Meat. The killing of animal shall be done at least two hours before the meat is offered for sale. In transporting the meat from the City Abattoir to the market, the meat shall be adequately protected from dust, flies, insects and other contaminating agents. SECTION 5(F2)07. No Slaughtering of Animals. shall be initiated unless the duly authorized representative performing the function as meat inspector from the City Veterinary Office present before or during the slaughtering time. SECTION 5(F2)08. Only Meat Inspectors of the City of Isabela. are authorized to perform meat inspection work in the City Abattoir or in any of the meat outlets and meat shops within the City of Isabela. SECTION 5(F2)09. Slaughter Fee. Slaughter fee shall be collected per head per day on the following: FEES AND CHARGES Hog, Goat, Sheep P60.00/head Large Cattle 90.00/head Chicken 15.00/head SECTION 5(F2)10. Meat Inspection Fee. Meat inspection fee shall be collected for all animals slaughtered at the City Abattoir at the following prescribed rate per head. A. Ante-Mortem Inspection Fee: Hog, Goat, Sheep P15.00/head Large Cattle 20.00/head Chicken 5.00/head B. Post-Mortem Inspection Fee Hog, Goat, Sheep P15.00/kilo Large Cattle 20.00/kilo Chicken 5.00/head SECTION 5(F2)11. Animal Hide Fee. An Animal hide fee shall be collected for all animal hides inspected at the City Abattoir in the amount of Ten (P10.00) PESOS per piece. SECTION 5(F2)12. Prices of Meat. The Standard Retail Prices (SRP) of meat to be sold in Isabela Public Market are as follows: BEEF: Tenderloin P240.00-300.00/kg Pure Meat 220.00-280.00/kg T-bones 150.00-200.00/kg Mix 160.00-240.00/kg Liver 160.00-200.00/kg CARA BEEF: Pure Beef 150.00-200.00/kg Liver 130.00-200.00/kg Mix 120.00-200.00/kg PORK: Pure 180.00-240.00/kg Mix 170.00-200.00/kg CHICKEN: Meat 120.00-170.00/kg Legs 130.00-160.00/kg Wings 130.00-160.00/kg SECTION 5(F2)13. Health Certificate Fee. No individual shall be allowed to handle meat and meat products at the public market unless the corresponding health certificate for this purpose is secured from the City Health Office Health certificate fee shall be collected in the amount of ONE HUNDRED FIFTY (Php150.00) PESOS per annum. SECTION 5(F2)14. Proper Sanitary Delivery of Meat. The delivery of meat shall be handled sanitary and in its transport must be in an enclosed clean container or in an enclosed van, from the City Abattoir to the Meat Section of the Public Market or to any meat outlet or meat shop elsewhere. SECTION 5(F2)15. Corral Fee. For every animal deposited and kept in corral owned by the City Government, there shall be fees collected per head per day upon withdrawal of such animal as follows: Hog, Goat, sheep 15.00 Large Cattle 30.00 SECTION 5(F2)16. Administrative Provisions. The City Veterinary Office shall administer the City Abattoir subject to the supervision and control of the City Mayor. The City Treasurer shall be responsible for the collection of all fees herein prescribed. The City Meat Inspectors shall perform the necessary meat inspection in the City Abattoir subject to the close supervision of the City Veterinarian. The City Mayor is hereby authorizes to monitor the implementation of the provisions of this Article. 3. Charges for the Isabela City East and West Bound Public Utility Vehicle Terminals SECTION 5(F3)01. Declaration of Policy. The city government of Isabela hereby declares as an avowed policy that it shall take appropriate measures to systematize the operation and flow of public utility conveyances within the city with the ultimate goal not only of minimizing, if not preventing traffic congestion in the city, but also to further enhance the development of the city as a whole by assuring adequate, safe and reliable public transport. SECTION 5(F3)02. Creation of the Isabela City East and West Bound Public Utility Vehicle Terminals. There shall be established the Isabela City east and west bound public utility vehicle terminals. SECTION 5(F3)03. General Purpose. The Isabela City East and West Bound public utility vehicle terminals, hereinafter referred to as the terminals, shall be used as terminals or parking places for the purpose of soliciting, boarding and disembarkation of passengers; and loading and unloading of cargoes of east and west bound public utility vehicles. SECTION 5(F3)04. "East Bound," Definition of East Bound. refers to public utility vehicles plying in the following routes: Lamitan-Isabela and vice versa; Isabela-Ulame-Bato Pari-Tandung-Ahas-Tumakid-Baungos and vice versa; Isabela-Balagtasan-Begang-Busay and vice versa, Isabela Tipo-Tipo and vice versa, Isabela-Tuburan and vice versa. SECTION 5(F3)05. "West Bound". Refers to Public Utility Vehicles Plying in the Following Routes: Isabela-Sumisip and Vice Versa; Isabela-Maluso and Vice Versa; Isabela-Matarling-Switch Yakal and Vice Versa; Isabela-Tairan-Bulanza-Matikang-Atong-Atong-Mangas and Vice Versa; Isabela-Kumalarang-Makiri-Balatanay and Vice Versa; Isabela-Kapayawan, and Vice Versa; Isabela-Balawatin and Vice Versa; Isabela-Maligue and Vice Versa. SECTION 5(F3)06. Prohibition of Parking in Other Places. No East and West Bound Public Utility Vehicles Shall Park, or Use as Terminal, Any Street, or Private and Public Areas of the City for the Purpose of Soliciting, Boarding and Disembarking Passengers, or Loading and Unloading of Cargoes, except in the Isabela City East and West Bound Public Utility Vehicle Terminals. SECTION 5(F3)07. Terminal Area. The City Property Fronting the Isabela City Fire Station Located at Sunrise Barangay is Hereby Designated as the East Bound Public Utility Vehicle Terminal. The City Public Utility Vehicle Terminal Located at Barangay Aguada is Hereby Designated as the West Bound Public Utility Vehicle Terminal. SECTION 5(F3)08. Terminal Management. The Management of the Terminals shall be under the Office of the City Mayor as an Economic Enterprise. The following personnel shall assist in the day-to-day operation, maintenance and management of the terminals: Terminal in-charge Collector Security Guard Utility Worker Additional personnel may be employed or detailed at the terminals whenever there is a need for it at the option of the City Mayor. The duties and functions of the personnel employed or detailed at the terminals shall be those inherent in their positions, while their manner of appointment or designation shall be governed by existing laws, Rules and Regulations. SECTION 5(F3)09. Terminal Structures. There shall be established in the Terminal bays for parking, unloading areas, benches for waiting passengers, comfort rooms and office for management. Additional structures may be established, or designated for other purposes which can add to the comfort, safety, and convenience of the terminal users and to a more efficient profitable, and smooth operations and management of the terminals. SECTION 5(F3)10. Terminal Fees. There shall be collected terminal fees for buses, jeepneys and similar Public Utility Vehicles, which park at the terminal and avail of its facilities at the following rates: Terminal Fees Rates AC operating within the City of Isabela (Multicabs) 10.00 PUJ with capacity of twelve passengers and below (Vans) 15.00 PUB with capacity of thirteen to sixteen passengers 25.00 PUB with capacity of seventeen passengers and above 10.00 SECTION 5(F3)11. Schedule of Arrivals/Departures. The schedule of arrival and departure of vehicles using the terminals shall be prepared, arranged and implemented by the terminal management in consultation with the owners of the Public Utility Vehicles, being serviced by the terminal, with the ultimate goal of ensuring the smooth and satisfactory operation of the terminal. Unregistered (Colorum) Public Utility Vehicles are not allowed to enter the premises of the terminals. SECTION 5(F3)12. Additional Rules and Regulations. Additional rules and regulations consistent with the purpose of this Article may be formulated and implemented by the terminal management, upon the recommendation of the City Mayor, and with the approval of the Sangguniang Panlungsod. SECTION 5(F3)13. Penal Provision. Any person violating any of the provisions of this Article shall be punished in accordance with the General Penalty Clause of this Revenue Code. SECTION 5(F3)14. Repealing Clause. All previous ordinances or parts thereof that are inconsistent with the provisions of this Article shall be deemed repealed and superseded. 4. Service Fee for City Public Restrooms SECTION 4(F4)01. The City Rest Rooms at the premises of the Isabela Public Market, Isabela City Plaza beside the Sta. Isabel Cathedral, and that at the Isabela City East and West Bound Public Utility Vehicle Terminals, shall continue to serve the public after payment usage fee thereof. SECTION 4(F)02 Comfort Room Fees. There shall be collected comfort fees at the following rates: COMFORT ROOM East Terminal 5.00 West Terminal 5.00 City Plaza 5.00 Public Market 5.00 5.00 CHAPTER SIX Community Tax SECTION 6.01. Imposition of Tax. There shall be imposed a community tax on persons, natural or juridical, residing in the city of Isabela. SECTION 6.02. Individual Liable to Community Tax. Every inhabitant of the Philippines eighteen (18) years of age or over who has been regularly employed on a wage or salary basis for at least thirty (30) consecutive working days during any calendar year, or who is engaged in business or occupation or who owns real property with an aggregate assessed value one thousand (1,000.00) pesos or more, or who is require by law to file an income tax return shall pay an annual community tax of five(5.000)pesos and an annual additional tax of one (1.00) peso for every one thousand (1,000.00) of income regardless of whether from business, exercise of profession or from property which in no case shall exceed five thousand (5,000.00) pesos. In case of husband and wife, the additional tax herein imposed shall be based upon the total property owned by them and the total gross receipt or earning derived by them. SECTION 6.03. Juridical Persons Liable to Community Tax. Every corporation domestic or resident foreign, engaged in or doing business in the Philippines shall pay an annual community tax of five hundred (PhP500.00) pesos an annual additional tax, which, in no case, shall exceed ten thousand (PhP10,000.00) pesos in accordance with the following schedule: 1. For every five thousand (PhP5,000.00) pesos worth of real property in the Philippines owned by it during preceding year based on the valuation used for the payment of the real property tax under existing laws, found in the assessment rolls of the City Assessor's Office of the City of Isabela two (PhP2.00) pesos; and 2. For every five thousand (PhP5,000.00) of gross receipt or earning derived by it from its business in the Philippines during the preceding year two (PhP2.00) pesos. The dividends received by a corporation from another corporation however shall, for the purpose of the additional tax, be considered as part of the gross receipts of earning of said corporation. SECTION 6.04. Exemptions. The following are exempted from the community tax: 1. Diplomatic and consular representatives; and 2. 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 place of residence of the individual, or in the place where the principal office of the juridical entity is located. SECTION 6.06. Time for Payment. (1) The community tax shall accrue on the first day of January of each year and shall be paid not later than the last day of February of each year. (2) If a person reaches the age of eighteen (18) years or otherwise loses the benefit of exemption on or before the last day of June, he shall be liable for the community tax on the day he reaches such age or upon the day the exemption ends. However, if a person reaches the age of eighteen (18) years of age, loses the benefit of exemption on or before the last day of March, he shall have twenty (20) days to pay the community tax without becoming delinquent. (3) Persons who come to reside in the Philippines or reach the age of eighteen (18) years on or after the first (1st) day of July of any year, or who cease to belong to an exempt class on or after the same date, shall not be subject to the community tax for that year. (4) Corporation established and organized on or before the last day of June shall be liable for the community tax for that year. But corporations established and organized on or before the last day of March shall have twenty (20) days within which to pay the community tax without becoming delinquent. Corporations established and organized on or after the first day of July shall not be subject to the community tax for that year. SECTION 6.07. Penalties for Late Payment. 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 6.08. 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 five (PhP5.00) pesos. SECTION 6.09. Presentation of Community Tax Certificate on Certain Occasion. (a) When an individual subject to the community tax acknowledges any document before a notary public, takes the oath of office upon election or appointment to any position in the government service, receives any license, certificate, or permit from any public authority, pays and 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 certificate shall not be required in connection with the registration of a voter. (b) When, through its authorized officers, any corporation subject to the community tax receives any license, certificate, or permit from any public authority, pays any tax or fee, receives money from public funds, or transact other official business, it shall be the duty of the public official with whom such transaction is made or business is done to require such corporation to exhibit the community tax certificate. (c) The community tax certificate required in the two preceding paragraphs shall be the one issued for the current year, except for the period from January until the fifteenth (15th) of April each year, in which case, the certificate issued for the preceding year shall suffice. SECTION 6.10. Acquisition of Community Tax Certificates and Accrual of Proceeds. The City Treasurer shall purchase the community tax certificates from the Central Office of the Bureau of Internal Revenue. The proceeds of the community tax actually and directly collected by the City Treasurer or his duly deputized revenue collector shall accrue entirely to the general fund of the City of Isabela. SECTION 6.11. Deputation of Barangay Treasurers, in Compliance with the Provisions of Art. 250 of the Rules and Regulations Implementing the Local Government Code of 1991, which provides that the city tax ordinance levying the community tax shall authorize the City Treasurer to deputize the barangay treasurers to collect the community tax in their respective jurisdiction. The City Treasurer is hereby authorized to effect the deputation. Such deputation shall be limited to the community tax payable by individual taxpayers and shall be extended only to barangay treasurers who are properly bonded in accordance with applicable laws. Provided, that the concerned Sangguniang Barangay had enacted its enabling ordinance levying the community tax in its jurisdiction and authorizes the barangay treasurer to secure a deputation and to undergo thorough briefing in the aspect of community tax collection from the City Treasurer, after which, upon the discretion of the latter may deputize said treasurer to collect community tax from residents within the concerned barangay. SECTION 6.12. Collection and Allocation of Proceeds of the Community Tax. (a) The City Treasurer shall deputize the Barangay Treasurers, subject to existing laws and regulations, to collect the Community Tax payable by individual taxpayers in their respective jurisdictions; 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 City Treasurer shall accrue entirely to the general fund of this city. The proceeds of the Community Tax collected through the Barangay Treasurers shall be apportioned as follows: (1) Fifty (50%) percent shall accrue to the general fund of the city; and (2) Fifty (50) percent shall accrue to the barangay where the tax is collected. CHAPTER SEVEN General Administrative Provisions ARTICLE A Collection and Accounting of City 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 city 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 city shall be collected by the City Treasurer or his duly authorized representatives. Unless otherwise specifically provided in this Ordinance or under existing laws and ordinances, the City Treasurer is hereby authorized, subject to the approval of the City 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 City 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 City Treasurer to keep a record, alphabetically arranged and open to public inspection during office hours, of the names of all persons paying city 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 City. SECTION 7A.10. Examination of Books of Accounts. The City 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 city, and subject to city 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 City 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 City 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 city ordinance shall accrue to the General Fund of the city. 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 City 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 City 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 City 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 City 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 City Treasurer, shall make a report of the proceedings in writing to the City 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 City Treasurer as Chairman, with a representative of the Commission on Audit and the City 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 de, 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 City 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 city 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 city, 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 City 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 Panlungsod. (h) Penalty for Failure to Issue and Execute Warrant. Without prejudice to criminal prosecution under the Revised Penal Code and other applicable laws, the City 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 City 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 city 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 city. 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 City Hall or on the property to be sold, or at any other place as determined by the City Treasurer, conducting the sale and specified in the notice of sale. Within thirty (30) days after the sale, the City Treasurer or his deputy shall make a report of the sale to the Sangguniang Panlungsod, and which shall form part of his records. After consultation with the Sangguniang Panlungsod, and which shall form part of his records. After consultation with the Sanggunian, the City 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 City 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 City Treasurer of the total amount of taxes, fees or charges, and related surcharges, interests or penalties from the date of delinquency to the date of sale, plus 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 City Treasurer or his representative. The City 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 City 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 City 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 City Treasurer shall purchase the property on behalf of the city 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 city 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 City 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 city. (m) Resale of Real Estate Take for Taxes, Fees or Charges. The Sangguniang Panlungsod 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 city. (n) Collection of Delinquent Taxes, Fees, Charges or Other Revenues Through Judicial Action. The city 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 City 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 Local Government Code 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 city 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 City 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 City Treasurer contesting the assessment; otherwise, the assessment shall become final and executory. The City 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 City 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 city 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 City Treasurer for public dissemination. SECTION 7D.04. Authority to Adjust Rates. The Sangguniang Panlungsod 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 R.A. 6938, non-stock and non-profit hospitals and educational institutions, business enterprises certified by the Board of Investment (BOD) 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 EIGHT General Penal Provisions SECTION 8.01. 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 (P1,000.00) Pesos 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 NINE Final Provisions SECTION 9.01. 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 9.02. 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 9.03. 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 9.04. Effectivity. This ordinance shall take effect fifteen (15) days from the date of its approval. APPROVED UNANIMOUSLY. ENACTED: March 26, 2015. CERTIFIED TRUE AND CORRECT: (SGD.) SYLVIA F. SANTUA Secretary to the Sanggunian ATTESTED: (SGD.) ABDULBAKI J. AJIBON, AL-HAJ. (City Vice Mayor) Presiding Officer APPROVED: This ____th day of ____, 2015. (SGD.) CHERRYLYN SANTOS-AKBAR City Mayor n Note from the Publisher: Copied verbatim from the official copy. Irregular alphabetical sequence.