Revenue Code of the Municipality of Bayambang Province of Pangasinan

June 7, 2017 BAYAMBANG MUNICIPAL ORDINANCE NO. 002-17 REVENUE CODE OF THE MUNICIPALITY OF BAYAMBANG PROVINCE OF PANGASINAN Be it ordained by the Sangguniang Bayan of the Municipality of Bayambang, Province of Pangasinan, that: CHAPTER I General Provisions ARTICLE A Short Title and Scope SECTION 1A.01. Short Title . This ordinance shall be known as the Revenue Code of the Municipality of Bayambang, Province of Pangasinan. cHDAIS SECTION 1A.02. Scope and Application . This Code shall govern the levy, assessment, and collection of taxes, fees, charges and other impositions within the territorial jurisdiction of this municipality. ARTICLE B Construction of Provisions SECTION 1B.01. Words and Phrases Not Herein Expressly Defined . Words and phrases embodied in this Code not herein specifically defined shall have the same definitions as found in RA 7160, otherwise known as the Local Government Code of 1991. SECTION 1B.02. Rules of Construction . In construing the provisions of this Code, the following rules of construction shall be observed unless inconsistent with the manifest intent of the provisions. a) General Rules . All words and phrases shall be construed and understood according to the common and approved usage of the language; but the technical words and phrases and such other words in this Code which may have acquired a peculiar or appropriate meaning shall be construed and understood according to such technical, peculiar or appropriate meaning. EATCcI 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. ISHCcT 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 MISSING PHRASE ARTICLE C Definition of Terms SECTION 1C.01. Definitions . When used in this Code: a) Business means trade or commercial activity regularly engaged in as a means of livelihood or with a view to profit; b) Charges refer to pecuniary liability, as rents or fees against persons or property; c) 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; d) Corporations includes partnerships, no matter how created or organized, joint-stock companies, joint accounts (cuentas en participacion) ,associations or insurance companies but does not include general professional partnerships and a joint venture or consortium formed for the purpose of undertaking construction projects or engaging in petroleum, coal, geothermal, and other energy operations 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. cEaSHC e) Countryside and Barangay Business Enterprise refers to any business entity, association, or cooperative registered under the provisions of RA 6810, otherwise known as Magna Carta for Countryside and Barangay Business Enterprises (Kalakalan 20); f) 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; g) 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; h) Gross Sales or Receipts include the total amount of money or its equivalent representing the contract price, compensation or service fee, including the amount charged or materials supplied with the services and deposits or 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); i) Levy means an imposition or collection of an assessment, tax, fee, charge, or fine; IAETDc j) 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; k) Municipal Waters include not only streams, lakes and tidal waters within the municipality, not being the subject of private ownership and not comprised within the national parks, public forest, timber lands, forest reserves or fishery reserves, but also marine waters included between two lines drawn perpendicularly to the general coastline from points where boundary lines of the municipality or city touch the sea at low tide and a third line parallel with the general coastline and fifteen (15) kilometers from it. Where two (2) municipalities are so situated on the opposite shores that there is less than fifteen (15) kilometers of marine waters between them, the third line shall be equally distant from opposite shores of the respective municipalities; l) Operator includes the owner, manager, administrator, or any other person who operates or is responsible for the operation of a business establishment or undertaking; m) Privilege means a right or immunity granted as a peculiar benefit, advantage or favor; CTIEac n) Persons means every natural or juridical being, susceptible of rights and obligations or of being the subject of legal relations; o) Rental means the value of the consideration, whether in money, or otherwise, given for the enjoyment or use of a thing; p) Residents refer to natural persons who have their habitual residence in the province, city, or municipality where they exercise their civil rights and fulfill their civil obligations, and to juridical persons for which the law or any other provision creating or recognizing them fixes their residence in a particular province, city or municipality. In the absence of such laws, juridical persons are residents or the province, city or municipality where they have their legal residence or principal place of business or where they conduct their principal business or occupation; q) Revenue includes taxes, fees and charges that a state or its political subdivision collects and receives into the treasury for public purposes; r) 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; s) 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; t) Vessels include every type of boat, craft or other artificial contrivance, capable of being used, as a means of transportation on water. DcHSEa CHAPTER II Taxes on Business ARTICLE A Graduated Tax on Business SECTION 2A.01. Definitions . When used in this Article: a) 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 form; b) 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: SaCIDT 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 polystyrene materials 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. c) Amusement is a pleasurable diversion and entertainment. It is synonymous to relaxation, avocation, pastime, or fun; d) 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; SCaITA e) Banks and other Financial Institutions include non-bank financial intermediaries, lending investors, finance and investment companies, pawnshops, money shops, insurance companies, stock markets, stock brokers, and dealers in securities and foreign exchange, as defined under applicable law, or rules and regulations thereunder; f) Brewer includes all persons who manufacture fermented liquors of any description for sale or delivery to others but does not include manufacturers of tuba, basi, tapuy or similar domestic fermented liquors, whose daily production does not exceed two hundred gauge liters; g) Business Agent includes all persons who act as agents of others in the transaction of business with any public officer, as well as those who conduct collecting, advertising, employment, or private detective agencies; h) Cabaret/Dance Hall includes any place or establishment where dancing is permitted to the public in consideration of any admission, entrance, or any other fee paid, on or before, or after the dancing, and where professional hostesses or dancers are employed; cHECAS i) Capital Investment is the capital that a person employs in any undertaking, or which he contributes to the capital of a partnership, corporation, or any other juridical entity or association in a particular taxing jurisdiction; j) Carinderia refers to any public eating place where food already cooked are served at a price; k) 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; l) Contractor includes persons, natural or juridical, not subject to professional tax under Section 139 of the Local Government Code of 1991, whose activity consists essentially of the sale of all kinds of services for a fee, regardless of whether or not the performance of the service calls for the exercise or use of the physical or mental faculties of such contractor or his employees: aTHCSE As used in this Article, the term "contractor" shall include general engineering, general building and specially contractors as defined under applicable laws, filling, demolition and salvage works contractors; proprietors or operators of mine drilling apparatus; proprietors or operators of dockyards; persons engaged in the installation of water system, and gas or electric light, heat, or establishments; proprietors or operators of smelting plants; engraving plating and plastic lamination establishments; proprietors or operators of establishments for repairing, repainting, upholstering, washing or greasing of vehicles, heavy equipment, vulcanizing, recapping and battery charging; proprietors or operators of furniture shops and establishments for surfacing and re-cutting of lumber and sawmills under contract to saw or cut logs belonging to others; proprietors or operators of dry-cleaning or dyeing establishment, steam laundries, and using washing machines; proprietors or owners of shops for the repair of any kind of mechanical and electrical devices; instruments, apparatus, or furniture and shoe repairing by machine or any mechanical and electrical devices; proprietors or operators of establishments or lots for parking purposes; proprietors or operators of tailor shops, dress shops, milliners and hatters, beauty parlors, barbershops, massage clinics, sauna, Turkish and Swedish baths, slenderizing and body-building saloon and similar establishments; photographic studios; funeral parlors; proprietors or operators of hotels, motels, and lodging 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 detectives or watchman agencies; commercial and immigration brokers; cinematographic film owners, lessors and distributors. AHDacC The term "contractor" shall also include, but shall not be limited to, tax subjects enumerated under Section 19 of Presidential Decree No. 231, but which are no longer included in the enumeration of "contractor" under Section 131 of Republic Act No. 7160, viz. :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. m) 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; n) Importer means any person who brings articles, goods, wares or merchandise of any kind or class into the Philippines from abroad for unloading therein, or which after entry are consumed herein or incorporated into the general mass of property in the Philippines. In case of tax-free articles, brought or imported into the Philippines by persons, entities or agencies exempt from tax which are subsequently sold, transferred or exchanged in the Philippines to non-exempt private persons or entities, the purchaser or recipient shall be considered the importer thereof; cAaDHT o) Manufacturer includes every person who, by physical or chemical process, alters the exterior texture or form or inner substance of any such raw materials or manufactured or partially manufactured product in such manner as to prepare it for special use or uses to which it could not have been put in its original condition, or who by any such process, alters the quality of any such raw material or manufactured or partially manufactured products so as to reduce its marketable shape or prepare it for any of the use of industry, or who by any such process, combines any raw material or manufactured products with other materials or products of the same or of different kinds and in such manner that the finished products of such process or manufacture can be put to a special use or uses to which such raw material or manufactured or partially manufactured in their original condition could not have been put, and who in addition, alters such raw material or manufactured or partially manufactured products, or combines the same to produce such finished products for the purpose of their sale or distribution to others and for his own use for consumption; p) Marginal Farmer or Fisherman refers to individuals engaged in subsistence farming or fishing which shall be limited to the sale, barter or exchange of agricultural or marine products produced by himself and his immediate family and whose annual net income from such farming or fishing does not exceed Fifty Thousand Pesos (50,000.00) or the poverty line established by NEDA for the particular region or locality, whichever is higher; IDSEAH q) 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; r) Peddler means any person who, either for himself or on commission, travels from place to place and sells his goods or offers to sell and deliver the same. Whether a peddler is a wholesale peddler or retail peddler of a particular commodity shall be determined from the definition of wholesale dealer or retail dealer as provided in this Ordinance; s) 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; HCaDIS t) Rectifier comprises every person who rectifies, purifies, or refines distilled spirits or wines by any process other than by original or continuous distillation from mash, wort, wash, sap, or syrup through continuous closed vessels and pipes until the manufacture thereof is complete. Every wholesale or retail liquor dealer who has in his possession any still or mash tub, or who keeps any other apparatus for the purpose of distilling spirits, or in any manner refining distilled spirits, shall also be regarded as a rectifier and as being engaged in the business of rectifying; u) Restaurant refers to any place which provides food to the public and accepts orders from them at a price. The term includes caterers; v) Retail means a sale where the purchaser buys the commodity for his consumption, irrespective of the quantity of the commodity sold; w) Vessel includes every type of boat, craft, or other artificial contrivances used, or capable of being used, as a means of transportation on water; x) 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. aCIHcD SECTION 2A.02. Imposition of Tax . There is hereby imposed on the following persons who establish, operate, conduct or maintain their respective business within the municipality a graduated business tax in the amounts hereafter prescribed: (a) On manufacturers, assemblers, repackers, processors, brewers, distillers, rectifiers, and compounders or liquors, distilled spirits, and wines or manufacturers of any article of commerce of whatever kind or nature. In accordance with the following schedule: Amount of Gross Sales/Receipts for the Preceding Calendar Year Amount of Tax Less than 10,000.00 P198.00 10,000.00 or more but less than 15,000.00 P264.00 15,000.00 or more but less than 20,000.00 P362.40 20,000.00 or more but less than 30,000.00 P528.00 30,000.00 or more but less than 40,000.00 P792.00 40,000.00 or more but less than 50,000.00 P990.00 50,000.00 or more but less than 75,000.00 P1,584.00 75,000.00 or more but less than 100,000.00 P1,980.00 100,000.00 or more but less than 150,000.00 P2,640.00 150,000.00 or more but less than 200,000.00 P3,300.00 200,000.00 or more but less than 300,000.00 P4,620.00 300,000.00 or more but less than 500,000.00 P6,600.00 500,000.00 or more but less than 750,000.00 P9,600.00 750,000.00 or more but less than 1,000,000.00 P12,000.00 1,000,000.00 or more but less than 2,000,000.00 P16,500.00 2,000,000.00 or more but less than 3,000,000.00 P19,800.00 3,000,000.00 or more but less than 4,000,000.00 P23,760.00 4,000,000.00 or more but less than 5,000,000.00 P27,720.00 5,000,000.00 or more but less than 6,500,000.00 P29,250.00 6,500,000.00 or more At a rate not exceeding 41.25% of 1% The preceding rates shall apply only to the amount of domestic sales of manufacturers, assemblers, repackers, processors, brewers, distillers, rectifiers and compounders of liquors, distilled spirits, and wines or manufacturers of any article of commerce of whatever kind or nature other than those enumerated under paragraph (c) of this Section. AHCETa (b) On wholesalers, distributors, or dealers in any article of commerce of whatever kind or nature in accordance with the following schedule: Amount of Gross Sales/Receipts for the Preceding Calendar Year Amount of Tax Less than 1,000.00 P21.60 1,000.00 or more but less than 2,000.00 P39.60 2,000.00 or more but less than 3,000.00 P60.00 3,000.00 or more but less than 4,000.00 P86.40 4,000.00 or more but less than 5,000.00 P120.00 5,000.00 or more but less than 6,000.00 P145.20 6,000.00 or more but less than 7,000.00 P171.60 7,000.00 or more but less than 8,000.00 P198.00 8,000.00 or more but less than 10,000.00 P224.40 10,000.00 or more but less than 15,000.00 P264.00 15,000.00 or more but less than 20,000.00 P330.00 20,000.00 or more but less than 30,000.00 P396.00 30,000.00 or more but less than 40,000.00 P528.00 40,000.00 or more but less than 50,000.00 P792.00 50,000.00 or more but less than 75,000.00 P1,188.00 75,000.00 or more but less than 100,000.00 P1,584.00 100,000.00 or more but less than 150,000.00 P2,244.00 150,000.00 or more but less than 200,000.00 P2,904.00 200,000.00 or more but less than 300,000.00 P3,960.00 300,000.00 or more but less than 500,000.00 P5,280.00 500,000.00 or more but less than 750,000.00 P7,920.00 750,000.00 or more but less than 1,000,000.00 P10,560.00 1,000,000.00 or more but less than 2,000,000.00 P12,000.00 2,000,000.00 or more At a rate not exceeding 55% of 1% The businesses enumerated in paragraph (a) above shall no longer be subject to the tax on wholesalers, distributors, or dealers herein provided for. cHaCAS (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 purposes of this provision, the term exporters shall refer to those who are principally engaged in the business of exporting goods and merchandise, as well as manufacturers and producers whose goods or products are both sold domestically and abroad. The amount of export sales shall be excluded from the total sales and shall be subject to the rates not exceeding one half (1/2) of the rates prescribed under paragraphs (a),(b),and (d) of this Article . ScHADI (d) On retailers. Amount of Gross Sales/Receipts for the Preceding Calendar Year Amount of Tax 400,000 or less 2.2% More than 400,000 1.1% The rate of two point two percent (2.2%) per annum shall be imposed on sales not exceeding Four Hundred Thousand Pesos (P400,000.00) while the rate of one point one percent (1.1%) per annum shall be imposed on sales in excess of the first Four Hundred Thousand Pesos (P400,000.00) . However, barangays shall have the exclusive power to levy taxes on stores whose gross sales or receipts of the preceding calendar year does not exceed Thirty Thousand Pesos (P30,000.00) subject to existing laws and regulations. DACcIH (e) On contractors and other independent contractors in accordance with the following schedule: Amount of Gross Sales/Receipts for the Preceding Calendar Year Amount of Tax Less than 5,000.00 P33.00 5,000.00 or more but less than 10,000.00 P73.92 10,000.00 or more but less than 15,000.00 P125.40 15,000.00 or more but less than 20,000.00 P198.00 20,000.00 or more but less than 30,000.00 P330.00 30,000.00 or more but less than 40,000.00 P462.00 40,000.00 or more but less than 50,000.00 P660.00 50,000.00 or more but less than 75,000.00 P1,056.00 75,000.00 or more but less than 100,000.00 P1,584.00 100,000.00 or more but less than 150,000.00 P2,376.00 150,000.00 or more but less than 200,000.00 P3,168.00 200,000.00 or more but less than 250,000.00 P4,356.00 250,000.00 or more but less than 300,000.00 P5,544.00 300,000.00 or more but less than 400,000.00 P7,392.00 400,000.00 or more but less than 500,000.00 P9,900.00 500,000.00 or more but less than 750,000.00 P11,100.00 750,000.00 or more but less than 1,000,000.00 P12,300.00 1,000,000.00 or more but less than 2,000,000.00 P13,800.00 2,000,000.00 or more At a rate not exceeding 55% of 1% Provided, that in no case shall the tax on gross sales of P2,000,000.00 or more be less than P13,800.00 . For purposes of this section, the tax on multi-year projects undertaken general engineering, general building, and specialty contractors shall initially be based on the total contract price, payable in equal annual installments within the project term. Upon completion of the project, the taxes shall be recomputed on the basis of the gross receipts for the preceding calendar years and the deficiency tax, if there be any, shall be collected as provided in this Code or the excess tax payment shall be refunded. In cases of projects completed within the year, the tax shall be based upon the contract price and shall be paid upon the issuance of the Mayor's Permit . (f) On Contractors under Republic Act No. 6957 as amended by Republic Act No. 7718, otherwise known as the BOT Law or Public Private Partnership (new classification of business) at the rate of one & one fourth percent (1.25%) . (g) On banks, hospitals, medical clinics, dental clinics, therapeutic clinics, medical laboratories, dental laboratories and other financial institutions, at the rate of fifty percent of one percent (50% of 1%) of the gross receipt 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. EHaASD (h) On the businesses hereunder enumerated: 1. Cafes, cafeterias, ice cream and other refreshment parlors, restaurant, soda fountain bars, carinderias or food caterers; 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 coaster, Ferris wheels, swings, shooting galleries, and other similar contrivances, theaters and cinema houses, boxing stadia, race tracks, cockpits and other similar establishments; (only for business taxes and regulatory fees not amusement taxes) 3. Commission agents; 4. Lessors, dealers, brokers of real estate; 5. On travel agencies and travel agents; IDTSEH 6. On boarding houses, pension houses, motels, apartments, apartelles, and condominiums; 7. Subdivision owners/Private Cemeteries and Memorial Parks; 8. Privately-owned markets; 9. Operators of Cable Network System; 10. Operators of computer services establishment; 11. General consultancy services; 12. All other similar activities consisting essentially of the sales of services for a fee; 13. Privately owned markets. *** the rate of the tax shall be two percent (2%) of gross sales or receipts of the preceding year (RA 7160, 143, par. b) (i) On peddlers engaged in the sale of any merchandise or article of commerce, at the rate of (not exceeding P50.00) per peddler annually. Delivery trucks, vans or vehicles used by manufacturers, producers, wholesalers, dealers or retailers enumerated under Section 141 of R.A. 7160 shall be exempt from the peddler's tax herein imposed. DaIAcC The tax herein imposed shall be payable within the first twenty (20) days of January. An individual who will start to peddle merchandise or articles of commerce after January 20 shall pay the full amount of the tax before engaging in such activity. ARTICLE B Other Taxes on Business Tax on Mobile Traders SECTION 2B.01. Definition . When used in this Article: A Mobile Trader is a person, who either for himself or commission, travels from place to place and sells his goods or sells and offers to deliver the same, using a vehicle .Subsumed in this definition are rolling stores , portable stores ,and similar arrangements. SECTION 2B.02. Imposition of Tax . There is hereby imposed an annual tax at the rate of one and one-tenth percent (1.1%) on the gross receipts of Mobile Traders. SECTION 2B.03. Time of Payment . The tax shall be paid upon the issuance of the Mayor's Permit to do business in the city/municipality. SECTION 2B.04. Administrative Provisions . The Municipal Treasurer shall determine the taxable gross receipts by applying the Presumptive Income Level Technique provided in this Code, and thereafter assess and collect the tax due. SICDAa Tax on Mining Operations SECTION 2B.05. 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 dying 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 2B.06. Imposition of Tax . There is hereby levied an annual tax at the rate of two percent (2%) based on the gross receipts for the preceding year of mining operations. SECTION 2B.07. Situs of the Tax . Payment of the tax shall be made to this municipality which has jurisdiction over the mining area. SECTION 2B.08. 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; TAacHE b) Indigenous petroleum such as mineral oil, hydrocarbon gas, bitumen, crude asphalt, mineral gas and all other similar or naturally associated substances. SECTION 2B.09. 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 2B.10. Administrative Provisions . a) The Municipal Treasurer shall keep a registry of mining operators on which all instruments concerning mining rights, such as acquisition, sub-lease, operating agreements, transfers, assignments, condonation, 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: DHIcET 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 4. 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 5. 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. Tax on Newly-Started Business SECTION 2B.11. 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 or one-twentieth of one percent (1/20 of 1%) of the capital investment ,whichever is higher, as provided in the pertinent schedules in this Article. HDICSa ARTICLE C Exemptions SECTION 2C.01. Exemption . Business engaged in the production, manufacture, refining, distribution of oil, gasoline, and other petroleum products shall not be subject to any local tax imposed under Article A and Article B. ARTICLE D Situs of Tax SECTION 2D.01. Situs of the Tax . (a) For purposes of collection of the business tax under the "situs" of the tax law, the following definition of terms and guidelines shall be strictly observed: 1. Principal Office the head or main office of the business appearing in the pertinent documents submitted to the Securities and Exchange Commission, or the Department of Trade and Industry, or other appropriate agencies as the case may be. HcDSaT 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 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. IDaEHC 5. Experimental Farms agricultural lands utilized by a business or corporation to conduct studies, tests, researches or experiments involving agricultural, agri-business, marine or aquatic livestock, poultry, dairy and other similar products for the purpose of improving the quality and quantity of goods and products. However, on-site sales of commercial quantity made in experimental farms shall be similarly imposed the corresponding tax under paragraph (b),Section 2A.02 of this Ordinance. (b) Sales Allocation 1. All sales made in a locality where there is branch or sales office or warehouse shall be recorded in said branch or sales office or warehouse and the tax shall be payable to the 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. ASTcaE 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. DTCSHA 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 periods. 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 or taxation provided in this article as clarified in the paragraphs above shall apply except that the factory or plant and warehouse of the contractor utilized for the production or storage of the manufacturer's products shall be considered as the factory or plant and warehouse of the manufacturer. 8. All sales made by the factory, project office, plant or plantation located in this municipality shall be recorded in the branch or sales office which is similarly located herein, and shall be taxable by this municipality. In case there is no branch or sales office or warehouse in this municipality, but the principal office is located therein, the sales made in the said factory shall be taxable by this municipality along with the sales made in the principal office. cDSAEI (c) Route Sales sales made by route trucks, vans or vehicles in this municipality where a manufacturer, producer, wholesaler, maintains a branch or sales office or warehouse shall be recorded in the branch or sales office or warehouse and shall be taxed herein. This municipality shall tax the sales of the products withdrawn by route trucks from the branch, sales office or warehouse located herein but sold in another locality. ARTICLE E Payment of Business Taxes SECTION 2E.01. Payment of Business Taxes . (a) The taxes imposed under Chapter II of this Ordinance shall be payable for every separate or distinct establishment or place where the business subject to the tax is conducted and one line of business does not become exempt by being conducted with some other businesses for which such tax has been paid. The tax on a business must be paid by the person conducting the same. CScTED The conduct or operation of two or more related businesses provided for under Chapter II of this Code any one person, natural or juridical, shall require the issuance of a separate permit or license to each business. (b) In cases where a person conducts or operates two (2) or more of the businesses mentioned in Chapter II of this Ordinance which are subject to the same rate of imposition, the tax shall be computed on the combined total gross sales or receipts of the said two (2) or more related businesses. (c) In cases where a person conducts or operates two (2) or more businesses mentioned in Section 2A.01 of this Ordinance which are subject to different rates of imposition, the taxable gross sales or receipts of each business shall be reported independently and tax thereon shall be computed on the basis of the pertinent schedule. SECTION 2E.02. Accrual of Payment . Unless specifically provided in this Article, the taxes imposed herein shall accrue on the first day of January of each year . EDCcaS SECTION 2E.03. Time of Payment . The tax shall be paid once within the first twenty (20) days of January or in quarterly installments within the first twenty (20) days of January, April, July, and October of each year. The Sangguniang Bayan may, for a justifiable reason or cause, extend the time for payment of such taxes without surcharges or penalties, but only for a period not exceeding six (6) months regulating the same and between 6:00 am to 12:00 midnight a day. SECTION 2E.03.01. Regulatory Provisions on Business Operations . 3.2.2 n Sauna Bath, Massage Parlor and/or Health Clinic 3.2.3 Each shall operate only under the existing ordinance and/or health clinic shall be operated only for health improvement of customers and a high degree of decency and orderliness shall be maintained in such establishments. 3.2.4 Special private massage compartment of VIP rooms with doors shall not be allowed. However, establishments which are already maintaining and operating special massage compartments may be allowed provided that such doors will be covered curtains only. Violations of this particular provision shall be sufficient ground for the summary closure of the establishments and revocation of the permits. 3.2.5 Partition between cubicles should be made of light materials with one (1) foot clearance towards the ceiling and shall have no door but shall have an entrance with sliding translucent curtains of light colored materials. cDCEIA 3.3 Shopping Center and Private Markets 3.3.1 Operators or owners of shopping centers and private markets shall submit a sworn statement containing a true and complete monthly report of their operation together with copies of all lease contracts and such information as the Municipal Treasurer may require. 3.3.2 Building for shopping centers shall be erected at least five (5) meters back from the highway, streets road, or sidewall and no sale of any commodities shall be allowed on sidewalk aside or open space outside the building. No stall or space in any shopping center shall be lease to aliens. If the lessee is a juridical person, the capital investment of the alien shall not be more the forty percent (40%) of the capital investment. 3.4 Billiards and Poll Halls 3.4.1 It shall be opened only to the public during hours from 8:00 am to 10:00 pm. It shall be unlawful for the owner or operator to any billiard or poll hall places to: 3.4.1.1 admit boys and girls less than eighteen (18) of age to participate in any games therein. 3.4.1.2 allow the use of all wooden billiards pins larger than four centimeters at the center of the billiard tables, and ISHaCD 3.4.1.3 allow betters of money or anything of value by persons. 3.5 Dance Halls, Cabarets, Dancing Schools, Night Clubs, Cocktail Lounges and Beer Gardens, Bar and Restaurants 3.5.1 There shall be established in accordance with the zonification ordinance of Bayambang, Pangasinan and shall conform to the distance requirements mentioned in RA 979 as amended by RA 1224. The building pertaining to this business shall be properly ventilated, well lighted and maintained under sanitary conditions at all times. 3.5.2 All night clubs, dance halls, cocktail lounges and beer gardens including bars, restaurants shall not open earlier than 5:00 in the afternoon and a night club to 12:00 midnight. In no case, shall any of these establishments sell and serve liquors, wine, distilled spirits beyond 6:00 pm had liquor are to in this code shall mean any wine or whatever condition contains thirty-five percent (35%) alcohol of its volume. Beer may be served and sold any time of the day up to 12:00 midnight. However, establishments duly licensed as night club shall be allowed to sell beer even after 12:00 midnight provided their hours of business shall be from 6:00 pm to 6:00 am. Night clubs, cocktail lounges, dance halls, bars and beer gardens shall employ bouncers or security guards as the case may be to maintain peace and order therein. DHESca If any establishment is licensed to operate as regular restaurants, caf, refreshment parlor, it may remain open before and after said hours to serve meals and refreshments only, without serving hard liquors and permitting dancing to take place therein. Dancing schools shall not open earlier than 8:00 am and close not later than 9:00 pm of the same day. 3.5.3 Minors below eighteen (18) years of age, persons carrying deadly weapons of any description, except government official performing public functions, and intoxicated persons shall not be permitted or allowed to remain in any night club, or dance hall, either as customer or as employees. However, persons under eighteen (18) years of age may be admitted in such establishments when they are accompanied by their parents or guardians. 3.5.4 No dance hall or dancing school shall be established within one hundred (100) meters from any public school, church, hospital or athletic stadium. TEHIaD 3.6 Cockpits 3.6.1 No permit shall be issued to cockpits without proper certificates of the Municipal Engineer certifying to the suitability of the building and the Municipal Health Office certifying to the sanitary condition of the said building. 3.6.2 Cockfighting shall take place only in licensed cockpits and only on Sundays, or legal holidays, except on Rizal Day, Independence Day, Monday, Thursday and Good Friday, and for a period not exceeding (3) days during the celebration of the local fiesta. 3.7 Funeral Parlors 3.7.1 Application for a permit to operate in funeral parlor shall be approved only upon recommendation of the Municipal Health Officer who shall have the responsibility of seeing to it that all laws, rules and regulations pertinent to such business are complied with. He shall recommend, with concurrence of the Municipal Engineer, the location of such funeral parlor, provided, that any such establishment may be permitted and operated along any national roads and streets within the municipality if allowable under the zoning ordinance of this municipality. 3.7.2 Any building to house such kind of establishment shall be constructed such that the parlor where corpses are deposited and the coffins are on display shall not be seen or in public view from outside. cCHITA 3.7.3 A one-way private road or alley of not less than five (5) meters in width, with corresponding entrance and exit, should be constructed within the site of such establishment or parlor for the parking of cars or cortege. 3.8 Disco Pubs 3.8.1 No disco pub shall be established within one hundred (100) meters from any public buildings, public and private schools, churches, hospitals, or athletic stadium. However, any disco pub already in operation, the Municipal Mayor shall serve notice to the operator of such disco pub giving him reasonable time within to close or transfer under the provision of existing laws and ordinances. 3.8.2 Beer may be sold and serves anytime in conformity with the provision of this code regulating the selling and dispensing of beer as well as liquors. 3.9 Hotels, Taverns or Inns 3.9.1 No hotel, tavern or common inn owner, manager or keeper shall entertain or accept a person without first indicating his/her residence certificate and his or her circumstances in the registry book of guests. DETACa 3.9.2 No minor less than eighteen (18) years of age shall be accepted therein unless accompanied by their parents or lawful guardians. 3.9.3 Every owner, manager, or keeper of any hotel, taverns or common inn shall kept intact and carefully preserved a well-bound register of guest, lodges or transients shall be opened for inspection upon demand of the Municipal Mayor. 3.10 Dealers of Vegetables, Fruits, Native Cakes and the like Before any permit is issued to any dealer who sells native cakes, vegetables, fruits, peanuts, balut or any homemade food that do not easily deteriorate, shall first secure a police clearance from the Chief of Police of Bayambang PNP and health certificate from the Municipal Health Officer. 3.11 Building Accessories, Warehouses and Bodegas for rent For safety of the public in general and the lessee in particular all proprietor's owners, administrators or sub-lessors of buildings, accessories, warehouses and bodegas, as well as house for rent, shall comply with all building, electrical, fire preventive facilities and sanitary measures required by the Municipal Engineer pursuant to P.D. 1096 before letting such building open for rent. CScaDH SECTION 2E.04. Administrative Provisions . a) Requirement .Any person who shall establish, operate or conduct any business, trade or activity mentioned in this Chapter in this municipality shall first obtain a Mayor's Permit and pay the fee therefor and the business tax imposed under Chapter IV Article A (Regulatory fees on Mayor's Permit) and Chapter II (Business Taxes). b) Issuance and Posting of Official Receipt .The Municipal Treasurer shall issue an official receipt upon payment of the business tax. Issuance of the said official receipt shall not relieve the taxpayer of any requirement imposed by the different departments of this municipality. a. Every person issued an official receipt for the conduct of a business or undertaking shall keep the same conspicuously posted in plain view at the place of business or undertaking. If the individual has no fixed place of business or office, he shall keep the official receipt in his person. The receipt shall be produced upon demand by the Municipal Mayor, Municipal Treasurer, or their duly authorized representatives. c) Invoices or Receipt .All persons are 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 sale and/or receipts shall submit a sworn statement of his gross sales/receipts for the preceding calendar year or quarter in such manner and form as may be prescribed by the Municipal Treasurer. Should the taxpayer fail to submit a sworn statement of gross sales or receipts, due among others to his failure to have a book of accounts, records or subsidiaries for his business, the Municipal Treasurer or his authorized representatives may verify or assess the gross sales or receipts of the taxpayer under the best available evidence upon which the tax may be based. e) Submission of Certified Income Tax Return Copy . All persons who are granted a permit to conduct an activity or business and who are liable to pay the business tax provided in this Code shall submit a certified photocopy of their income tax returns (ITR) on or before April 30 of each year. The deficiency in the business tax arising out of the difference in gross receipts or sales declared in the application for Mayor's Permit/Declaration of gross sales or receipts and the gross receipts or sales declared in the ITR shall be payable on or before May 20 of the same year with interest at the rate of ten percent (10%) corresponding to the two percent (2%) per month from January to May. Payments of the deficiency tax made after May 20 shall be subject to the twenty-five percent (25%) surcharge and two percent (2%) interest for every month counted from January up to the month payment is made. f) Issuance of Certification .The Municipal Treasurer may, upon presentation or satisfactory proof that the original receipt has been lost, stolen or destroyed, issue a certification to the effect that the business tax has been paid, indicating therein, the number of the official receipt issued, upon payment of a certification fee amounting to Two Hundred Pesos (P200.00) . cDEHIC g) Transfer of Business to Other Location .Any business for which a municipal business tax has been paid by the person conducting it may be transferred and continued in any other place within the territorial limits of this municipality without payment of additional tax during the period for which the payment of the tax was made. h) Retirement of Business. 1) Any person, natural or juridical, subject to the tax on business under Article A, Chapter 11 of this Ordinance shall, upon termination of the business, submit a sworn statement of the gross sales or receipts for the current calendar year within thirty (30) days following the closure. Any tax due shall first be paid before any business or undertaking is fully terminated. For the purposes hereof, termination shall mean that business operations are stopped completely. Any change in ownership, management and/or name of the business shall not constitute termination as herein contemplated. Unless stated otherwise, assumption of the business by any new owner or manager or re-registration of the same business under a new name will only be considered by the LGU concerned for record purposes in the course of the renewal of the permit or license to operate the business. The Municipal Treasurer shall see to it that the payment of taxes of a business is not avoided by simulating the termination or retirement thereof. For this purpose, the following procedural guidelines shall be strictly followed: CDHaET i. The Municipal Treasurer shall assign every application for the termination or retirement of business to an inspector in his office who shall go to address of the business on record to verify if it is really not operating. If the inspector finds that the business is simply placed under a new name, manager and/or new owner, the Municipal Treasurer shall recommend to the Municipal Mayor the disapproval of the application of the termination or retirement of said business; ii. Accordingly, the business continues to become liable for the payment of all taxes, fees, and charges imposed thereon under existing local tax ordinance; and iii. In addition, in the case of a new owner to whom the business was transferred by sale or other form or 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. i) 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. j) The permit issued to a business retiring or terminating its operation shall be surrendered to the Local Treasurer who shall forthwith cancel the same and record such cancellation in his books. ISCDEA k) 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 F Presumptive Income Level SECTION 2F.01. Presumptive Income Level . For every tax period, the Treasurer's Office shall prepare a stratified schedule of "presumptive income level" to approximate the gross receipt of each business classification. SECTION 2F.02. The Presumptive Income Level (PIL) of gross receipts shall be used to validate the gross receipts declared by taxpayers and/or for establishing the taxable gross receipts where no valid data is otherwise available. CHAPTER III Community Tax SECTION 3.01. Imposition of Tax . There shall be imposed a community tax on persons, natural or juridical, residing in the municipality. SECTION 3.02. Individuals Liable to Community Tax . Every inhabitant of the Philippines who is a resident of this municipality, eighteen (18) years of age or over who has been regularly employed on a wage or salary basis for at least thirty (30) consecutive working days during any calendar year, or who is engaged in business or corporation, or who owns real property with an aggregate assessed value of One Thousand (P1,000.00) Pesos or more, or who is required by law to file an income tax return shall pay an annual community tax of Five (P5.00) Pesos and an annual additional tax of One Peso (P1.00) for every One Thousand Pesos (P1,000.00) of income regardless of whether from business, exercise of profession of from property which in no case shall exceed Five Thousand Pesos (P5,000.00) . In the case of husband and wife, the additional tax herein imposed shall be based upon the total property owned by them and the total gross receipts or earnings derived by them. TaCEHA SECTION 3.03. Juridical Persons Liable to Community Tax . Every corporation no matter how created or organized, whether domestic or resident-foreign, engaged in or doing business in the Philippines whose principal office is located in this Municipality shall pay an annual Community Tax of Five Hundred Pesos (P500.00) and an additional tax, which in no case, shall exceed Ten Thousand Pesos (P10,000.00) in accordance with the following schedule: (a) For every Five Thousand (P5,000.00) Pesos worth of real property in the Philippines owned by it during the preceding year based on the valuation used in the payment of real property tax under existing laws, found in the assessment rolls of this municipality where the real property is situated Two (P2.00) Pesos ;and (b) For every Five Thousand (P5,000.00) Pesos of gross receipts or earnings derived by it from its business in the Philippines during the preceding year Two (P2.00) Pesos . The dividends received by a corporation from another corporation shall, for the purpose of the additional tax, be considered as part of the gross receipts or earnings of said corporation. EDCTIa SECTION 3.04. Exemptions . The following are exempted from the Community Tax: (a) Diplomatic and consular representatives; and (b) Transient visitors when their stay in the Philippines does not exceed three (3) months. SECTION 3.05. Place of Payment . The Community Tax shall be paid in the Office of the Municipal Treasurer or to the deputized Barangay Treasurer. SECTION 3.06. Time of Payment; Penalties for Delinquency . (a) The Community Tax shall accrue on the first (1st) day of January each year which shall paid not later than the last date of February of each year. (b) If a person reaches the age of eighteen (18) years or otherwise loses the benefit of exemption on or before the last day of June, he shall be liable for the community tax on the day he reaches such age or upon the day the exemption ends. However, if a person reaches the age of eighteen (18) years or loses the benefit of exemption on or before the last day of March, he shall have twenty (20) days to pay Community Tax without becoming delinquent. (c) Persons who come to reside in the Philippines or reach the age of eighteen (18) years on or after the first (1st) day of July of any year, or who cease to belong to an exempt class on or after the same date, shall not be subject to the Community Tax for that year. acHTIC (d) Corporations established and organized on or before the last day of June shall be liable for the Community Tax for that year. But corporations established and organized on or before the last day of March shall have twenty (20) days within which to pay 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. (e) If the tax is not paid within the time prescribed above, there shall be added to the unpaid amount an interest of twenty-four (24%) percent per annum from the due date until it is paid. SECTION 3.07. Community Tax Certificate . A Community Tax Certificate shall be issued to every person or corporation upon payment of the Community Tax. A Community Tax Certificate may also be issued to any person or corporation not subject to the Community Tax upon payment of One Peso (P1.00). SECTION 3.08. Presentation of Community Tax Certificate on Certain Occasions . ADCIca (a) When an individual subject to the Community Tax acknowledges any document before a notary public, takes the oath of office upon election or appointment to any position in the government service; receives any license, certificate, or permit from any public authority; pays any tax or fee, receives any money from public funds, transacts any official business; or receives any salary or wage from any person or corporation, it shall be the duty of any person, officer or corporation with whom such transaction is made or business done or from whom any salary or wage is received to require such individual to exhibit the Community Tax Certificate. The presentation of Community Tax Certificate shall not be required in connection with the registration of a voter. (b) When through its authorized officers, any corporation subject to the Community Tax receives any license, certificate, or permit from any public authority, pays any tax or fee, receives money from public funds, or transacts other official business it shall be the duty of the public official with whom such transaction or business is made or 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 (15) of April each year ,in which case, the certificate issued for the preceding year shall suffice. SECTION 3.09. Collection and Allocation of Proceeds of the Community Tax . (a) The Municipal 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. ScaCEH (b) One Hundred Percent (100%) of the proceeds of the Community Tax actually and directly collected by the Municipal Treasurer shall accrue entirely to the general fund of this Municipality. In cases, where the community tax was secured or requisitioned from the Provincial Treasurer, the Municipal Treasurer shall remit payments to the Provincial Treasurer. 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 Municipality; and (2) Fifty (50%) percent shall accrue to the Barangay where the tax is collected. CHAPTER IV Permit and Regulatory Fees ARTICLE A Mayor's Permit Fee on Business SECTION 4A.01. Mayor's Permit . All persons are required to obtain a Mayor's Permit for the privilege of conducting business within the municipality. SECTION 4A.02. Imposition of Fee . There shall be collected annual fee for the issuance of a Mayor's Permit to operate a business, pursue an occupation or calling, or undertake an activity within the municipality. ACTIHa The permit fee is payable for every distinct or separate business or place where the business or trade is conducted. One line of business of trade does not become exempt by being conducted with some other business of trade for which the permit fee has been obtained and the corresponding fee paid for. For purpose of the Mayor's Permit Fee, the following Philippine categories of business size is hereby adopted: Enterprise Scale Asset Limit Work Force Micro-Enterprises Php150,000 and below No Specific Cottage Enterprises 150,001 to 1,500,000 Less than 19 Small-Scale Enterprises 1,500,000 to 15,000,000 10-99 Medium-Scale Enterprises 15,000,000 to 60,000,000 100-199 Large-Scale Enterprises 60,000,000 above 200 above The permit fee shall either be based on asset size or number of workers, whichever will yield the higher fee. TIEHDC ON BUSINESS SUBJECT TO GRADUATED FIXED TAXES a) On Manufacturers/Importers/Producers Amount of Fee 1. Micro-Industry P200.00 2. Cottage Industries P350.00 3. Small Scale Industries P850.00 4. Medium Scale Industries P3,500.00 5. Large Scale Industries P5,500.00 b) On Banks 1. Rural, Thrift, and Savings Banks P850.00 2. Commercial, Industrial, and Development Banks P3,400.00 3. Universal Banks P6,800.00 c) On Other Financial Institutions 1. Small Scale Institutions P850.00 2. Medium Scale Institutions P3,400.00 3. Large Scale Institutions P6,800.00 d) On Contractors/Service Establishments 1. Micro-Enterprise P200.00 2. Cottage Enterprise P350.00 3. Small Scale Enterprise P850.00 4. Medium Scale Enterprise P3,500.00 5. Large Scale Enterprise P5,500.00 e) On Wholesalers/Retailers/Dealers or Distributors 1. Micro-Enterprise P200.00 2. Cottage Enterprise P350.00 3. Small Scale Enterprise P850.00 4. Medium Scale Enterprise P1,400.00 5. Large Scale Enterprise P1,700.00 f) On Transloading Operations 1. Medium P3,400.00 2. Large P6,800.00 g) Other Businesses 1. Micro-Enterprise P200.00 2. Cottage Enterprise P350.00 3. Small Scale Enterprise P850.00 4. Medium Scale Enterprise P1,400.00 5. Large Scale Enterprise P1,700.00 *(h) Special Permits on "sin products" 1. Micro-Enterprise P400.00 2. Cottage Enterprise P700.00 3. Small Scale Enterprise P1,700.00 4. Medium Scale Enterprise P2,800.00 5. Large Scale Enterprise P3,400.00 * Sin products include: Retailers/dealers in foreign liquors Retailers/dealers in domestic liquors Retailers of distilled spirits Retailers of fermented liquors Tobacco dealers Retailers/dealers of manufactured tobacco SECTION 4A.03. Time and Manner of Payment . The fee for the issuance of a Mayor's Permit shall be paid to the Municipal Treasurer upon application before any business or undertaking can lawfully began or pursued and within the first twenty (20) days of January of each year in case of renewal thereof. HCSAIa For a newly-started business or activity that starts to operate after January 20, the fee shall be counted from the beginning of the calendar quarter. When the business or activity is abandoned, the fee shall not be exacted for a period longer than the end of the calendar quarter. If the fee has been paid for a period longer than the current quarter and the business activity is abandoned, no refund of the fee corresponding to the unexpired quarter or quarters shall be made. SECTION 4A.04. Administrative Provisions . (a) Supervision and control over establishments and places . The Municipal Mayor shall supervise and regulate all establishments and places where business is conducted. He shall prescribe rules and regulations as may be necessary to maintain peaceful, healthy, and sanitary conditions in the municipality. (b) Application for Mayor's Permit: False Statement .An application for a Mayor's Permit shall be filed with the Office of the Municipal Mayor. The form for the purpose shall be issued by the same Office and shall set forth the requisite information including the name and residence of the applicant, the description of business or undertaking that is to be conducted, and such other data or information as may be required. ACcaET 1. For a newly-started business a) Location sketch of the new business. b) Department of Trade and Industry (DTI) Registration Certificate with Approved Application Forms, in case of single proprietorship. c) Securities and Exchange Commission (SEC) Registration and Articles of Incorporation and By-Laws, in case of partnership or corporation. d) A certificate attesting to the tax exemption if the business is exempt. e) Certification from the officer in charge of the zoning that the location of the new business is in accordance with zoning regulations. f) Tax clearance showing that the applicant has paid his tax obligations to the municipality. CaSAcH g) Barangay clearance/proof of filing (in case of non-issuance of barangay clearance within seven (7) working days from date of filing a Mayor's Permit may be issued to the applicant). h) 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. i) Health certificate for all food handlers, and those required under Chapter IV, Art. D of this Revenue Code. j) Community Tax Certificate. k) Contract of Lease, if leasing. 2. For renewal of existing business permits a) Previous year's Mayor's permit. b) Copies of the annual or quarterly tax payments. c) Copies of all receipts showing payment of all regulatory fees as provided for in this Code. d) Audited Financial Statement prescribed by the Bureau of Internal Revenue for the next preceding year. e) BIR Registration Certificate. f) Barangay Clearance. g) Declaration of previous year's gross sales/receipts. SaIEcA Upon submission of the application, it shall be the duty of the proper authorities to verify if other municipal requirements regarding the operation of the business or activity such as sanitary requirements, installation of power and light requirements, as well as other safety requirements are complied with. The permit to operate shall be issued only upon compliance with such safety requirements and after the payment of the corresponding inspection fees and other impositions required by this Revenue Code and other municipal tax ordinances. Any false statement deliberately made by the applicant shall constitute sufficient ground for denying or revoking the permit issued by the Mayor, and the applicant or licensee may be prosecuted in accordance with the penalties provided in this Article. A Mayor's Permit shall not be issued to: (1) Any person who previously violated an ordinance or regulation governing permits granted; (2) Any person whose business establishment or undertaking does not conform with zoning regulations, and safety, health and other requirements of the municipality; (3) Any person who has unsettled tax obligation, debt or other liability to the government; IaHDcT (4) Any person who is disqualified under any provision of law or ordinance to establish or operate the business applied for. Likewise, a Mayor's permit shall be denied to any person or applicant for a business who declares an amount of gross sales or receipts that are manifestly below industry standards or the Presumptive Income Level of gross sales or receipts as established in the municipality for the same or a closely similar type of activity or business. (c) Issuance of Permit; Contents of Permit .Upon approval of the application of a Mayor's Permit, two (2) copies of the application duly signed by the Municipal Mayor shall be returned to the applicant. One (1) copy shall be presented to the Municipal Treasurer as basis for the collection of the Mayor's Permit fee and the corresponding business tax. The Mayor's Permit shall be issued by the Municipal Mayor upon presentation of the receipt for the payment of the Mayor's Permit and the official receipt issued by the Municipal Treasurer for the payment of the business tax. Every permit issued by the Mayor shall show the name and residence of the applicant, his nationality and marital status; nature of the organization, that is whether the business is a sole proprietorship, corporation or partnership, etc.;location of the business; date of issue and expiration of the permit; and other information as may be necessary. CcSTHI The Municipality shall, upon presentation of satisfactory proof that the original of the permit has been lost, stolen or destroyed, issue a duplicate of the permit upon the payment of Two Hundred Pesos (P200.00) . (d) Posting of Permit .Every permittee shall keep his permit conspicuously posted at all times in his place of business or office or if he has no place of business or office, he shall keep the permit in his person. The permit shall be immediately produced upon demand by the Municipal Mayor, the Municipal Treasurer or any of their duly authorized representatives. (c) Duration of Permit and Renewal .The Mayor's Permit shall be granted for a period of not more than one (1) year and shall expire on the thirty-first (31st) of December following the date of issuance unless revoked or surrendered earlier. Every permit shall cease to be in force upon revocation or surrender thereof. The permit issued shall be renewed within the first twenty (20) days of January. It shall have a continuing validity only upon renewal thereof and payment of the corresponding fee. (f) Revocation of Permit .The Mayor's Permit may be revoked any of the following grounds: DEIHAa 1. When a person doing business under the provisions of this Revenue Code violates any of its provisions 2. When the person refuses to pay an indebtedness or liability to the municipality 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 is permitted to be used as a resort for disorderly characters, criminals or women of ill-repute 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 Ordinance governing the establishment and maintenance of business, and to prohibit the exercise by the person whose privilege is revoked, until restored by the Sangguniang Bayan. SECTION 4A.05. Rules and Regulations on Certain Establishments . a) On cafes, cafeterias, ice cream and other refreshment parlors, restaurants, soda fountain bars, carinderia or food caterers. No owner of said establishments shall employ any cook, or food dispenser without a Food Handler's Certificate from the Municipal Health Officer, renewable every six (6) months. Establishments selling cooked and readily edible foods shall have them adequately covered and protected from dust, flies and other insects, and shall follow strictly the rules and regulations on sanitation promulgated by the Municipal Health Officer and existing laws or Ordinances. SDTIaE b) Sauna bath, massage, barber and beauty shops. Said shops shall not be allowed to operate with masseurs, barbers, and beauticians without having secured the necessary corresponding medical certificate from the Municipal Health Officer. ARTICLE B Slaughterhouse Fees and Corral Fees SECTION 4B.01. Permit Fee to Slaughter . Before any animal is slaughtered for public consumption, a permit therefore shall be secured from the Municipal Veterinarian. SECTION 4B.02. Imposition of Slaughter Fees . There shall be collected the following slaughter fees: DcHSEa SLAUGHTER HOUSE Description Permit Fee Slaughter Fee Corral Fee Ante mortem Fee Post Mortem Fee 1. Cattle/head P25.00 P25.00 P25.00 P15.00 1 2. Hogs/head P20.00 P20.00 P20.00 P10.00 1 3. Goat/Sheep/head P10.00 P10.00 P10.00 P5.00 1 4. All others/head P10.00 P10.00 P10.00 P3.00 1 SECTION 4B.03. Place of Slaughter . The slaughter of any kind of animal for sale to, or consumption of, the public shall be done only in the municipal slaughterhouse. The slaughter for animals intended for home consumption may be done elsewhere except cattle; Provided, that the animal slaughtered shall not be sold or offered for sale. SECTION 4B.04. Requirement for the Issuance of a Permit for the Slaughter of Large Cattle . Upon issuance of the permit required in Section 4B.01 of this Article, large cattle shall be slaughtered at the municipal slaughterhouse or in any other place as may be authorized by ordinance. Before issuing the permit for the slaughter of large cattle, the Treasurer shall require for branded cattle the production of certificate of ownership if the owner is the applicant or the original certificate of ownership and the certificate of transfer showing title in the name of the person applying for the permit if he is not the original owner. If the applicant is not the original owner and there is no certificate of transfer made in his favor, one such certificate shall be issued and the corresponding fee collected therefor. For unbranded cattle that have not yet reached the required age for branding, the Treasurer shall require such evidence as will be satisfactory to him regarding the ownership of the animal for which permit to slaughter has been requested. For unbranded cattle for the required age, the necessary owner's and transfer certificates shall be issued and the corresponding fees collected therefore before the permit is granted. AacCIT SECTION 4B.05. Corral Fee . The following fees, per day or fraction thereof, shall be collected for the animals to be slaughtered, which are deposited and kept in a corral owned by the local government. SECTION 4B.06. Prohibition . Permit to slaughter shall not be granted not the corresponding fee collected on animals condemned by the Municipal Veterinarian. SECTION 4B.07. Time of Payment . 7.1 Permit fee. The fee shall be paid to the Municipal Treasurer upon application for a permit to slaughter with the Municipal Veterinarian. 7.2 Slaughter Fee. The fee shall be paid to the Municipal Treasurer or his authorized representative before the slaughtered animal is removed from the public slaughter, or before the slaughtering of the animal if it takes place elsewhere outside the public slaughterhouse. 7.3 Corral Fee. The fee shall be paid to the Municipal Treasurer before the animal is kept in the Municipal corral or any place designated as such. If the animal is kept in the corral beyond the period for, the fees on the unpaid period first be paid before the same animal is released from the corral. SECTION 4B.08. Administrative Provisions . 4.1 The slaughter of any kind of animal intended for sale shall be done only in the municipal slaughterhouse designated as such by the Sangguniang Bayan. The slaughter of animals intended for home consumption may be done elsewhere, except large cattle which shall be slaughtered on in the public slaughterhouse. The animal slaughtered for home consumptions shall not be sold. CTHaSD 4.2 Before issuing the permit for the slaughter of large cattle the Municipal Treasurer shall require for branded cattle, the production of the certificate of ownership and certificate of transfer showing title in the name of the person applying for the permits if he is not the original owner. If the applicant is not the original owner, and there is no certificate of transfer made in his favor, one such certificate shall be issued and the corresponding fee to the collected therefore. For unbranded cattle that have not yet reached the age of branding, the Municipal Treasurer shall require such evidence as will be satisfactory to him regarding the ownership of the animal for which permit to slaughter has been requested. For unbranded cattle of the required age, the necessary certificate of ownership and/or transfer shall be issued, and the corresponding fees collected thereof before the slaughter permit is granted. 4.3 Before any animal is slaughtered for public consumption, a permit thereof shall be secured from the Municipal Veterinarian or his duly authorized representative, through the Municipal Treasurer. The permit shall bear the date and month of issue and the stamp of the Municipal Veterinarian, as well as the page of the book in which said permit number is entered and wherein the name of the owner, the kind and sex on the animal to be slaughtered appears. TIEHSA 4.4 The permit to slaughter as herein required shall be kept by the owner to be posted in a conspicuous place in his/here stall at all times. ARTICLE C Building Permit SECTION 4C.01. Imposition of Fee . There shall be collected from each applicant for building permit fees pursuant to National Building Code, as amended/updated. SECTION 4C.02. Time and Payment . The fees specified on the National Building Code shall be paid to the Municipal Treasurer upon application for a building permit from the Municipal Mayor. SECTION 4C.03. Administrative Provisions . In order to obtain a building permit, the applicant shall file an application therefore in writing and on the prescribed form with 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 by Transfer Certificate of Title and/or copy of the contract of lease over the lot if the applicant is not the registered owner; TacSAE (3) The use of 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 in case of architectural plans, by a civil engineer in case of 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 4C.04. Penal Provisions . It shall be unlawful for any person, firm or corporation, to erect, construct, enlarge, alter, repair, move, improve, remove, convert, demolish, equip, use, occupy, or maintain any building or structure or cause the same to be done contrary to or in violation of any provision of the Building Code. Any person, firm or corporation, who shall violate any of the provisions of the Code and/or commit any act hereby declared to be unlawful shall upon conviction, be punished by a fine not more than twenty thousand pesos or by imprisonment of not more than two years or by both: Provided, that in case of a corporation, firm, partnership or association, the penalty shall bed imposed upon its official responsible for such violation and in case the guilty party is an alien, he shall immediately be deported after payment of the fine and/or service of sentence. TDAcCa ARTICLE D Permit Fee for Zoning/Locational Clearance SECTION 4D.01. Imposition of Fee . There shall be collected fees for the issuance of zoning/locational clearance. Amount of Fee a) Single residential structure attached or detached Php100,00 and below P350.00 Over Php100,000 to Php200,00 P700.00 Over Php200,00 P850 + 1% excess of 200,000 b) Apartments/Townhouses Php500,00 and below P1,700.00 Over Php500,000 to Php2,000,000 P2,500.00 Over Php2,000,000 P4,300 + 1/10 of 1% excess of 2,000,000 c) Dormitories Php2,000,000 and below P4,300.00 Over Php2,000,000 P4,300 + 1/10 of 1% excess of 2,000,000 d) Institutional, Project cost of which is Php2,000,000 and below P3,500.00 Over Php2,000,000 P3,500 + 1/10 of 1% excess of 2,000,000 e) Commercial, Industrial, Agro-Industrial, Project cost of which is Php100,000 and below P1,700.00 Over Php100,000 to Php500,00 P2,500.00 Over Php500,000 to Php1,000,000 P3,500.00 Over Php1,000,000 to Php2,000,000 P5,000.00 Over Php2,000,000 P8,500 + 1/10 of 1% excess of 2,000,000 f) Special Uses/Projects Php2,000,000 and below P9,000.00 Over Php2,000,000 P9,000 + 1/10 of 1% excess of 2,000,000 SECTION 4D.02. Time of Payment . The fees in this Article shall be paid to the Municipal Treasurer. SDHacT SECTION 4D.03. Administrative Provision . The Municipal Mayor shall administer the provisions of this Article and other existing ordinances, executive orders and laws relating to and governing zoning/locational clearance. *For Approval of Subdivision Plans Imposition of Fees .There shall be collected fees for the processing and approval of subdivision plans: Amount of Fee a) Approval of Subdivision Plan Preliminary Approval and Locational Clearance (PALC) and Preliminary Subdivision Development Plan (PSDP) or fraction thereof P450/ha. Inspection fee regardless of density P1,700/ha. b) Final approval and Development Permit regardless of density P3,500/ha. Additional Fee on Floor Area of Houses and Building sold P4/sq.m. Inspection fee regardless of density P1,700/ha. c) Alteration of Plan (affected areas only) Same as letter b d) Certificate of Registration Processing Fee P3,500/ha. e) License to Sell P250.00 f) Additional fee on Floor Area of Houses and Buildings sold with lot P20/sq.m. Inspection fee P1,700.00 g) Certificate of Completion Certification fee P250.00 Processing fee P3,500.00 h) Extension of Time to Develop P600.00 Inspection fee regardless of density P1,700.00 Time of Payment .The fees in this Article shall be paid to the Municipal Treasurer. EDATSI Administrative Provision .The Municipal Mayor shall administer the provisions of this Article and other existing ordinances, executive orders and laws relating to and governing approval of subdivision plans. ARTICLE E Permit Fees on Tricycle Operation SECTION 4E.01. Definitions . When used in this Article: a) Motorized Tricycle is a motor vehicle propelled other than by muscular power, composed of a motorcycle fitted with a single wheel sidecar or a motorcycle with a two-wheeled cab, the former having a total of four wheels, otherwise known as the motorela. b) Tricycle Operators are persons engaged in the business of operating tricycles. c) Tricycle-for-Hire is a vehicle composed of a motorcycle fitted with a single-wheel side car or a motorcycle with a two-wheel cab operated to render transport services to the general public for a fee. d) Motorized Tricycle Operator's Permit (MTOP) is a document granting franchise or license to a person, natural or juridical, allowing him to operate tricycles-for-hire over specified zones. ACETID e) Zone is a contiguous land area or block, say a subdivision or barangay, where tricycles-for-hire may operate without a fixed origin and destination. SECTION 4E.02. Imposition of Fees . There shall be collected an annual fee in the amount of Two Hundred Pesos (Php200.00) for the operation of tricycle-for-hire. Other fees on tricycle operations: Amount of Fee a) Filing Fee For the first five (5) units P200.00 For each additional unit P50.00 b) Federation P350.00 c) Filing fee for amendment of MTOP P200.00 d) Annual Parking Fee P200.00 e) Sticker P100.00 SECTION 4E.03. Time of Payment . (a) The fee shall be paid to the Municipal 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. TaDSCA (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 4E.04. Administrative Provisions . (a) Prospective operators of tricycles should first secure a Motorized Tricycle Operator's Permit (MTOP) from the Sangguniang Bayan. (b) The Sangguniang Bayan of this municipality shall: 1. Issue, amend, revise, renew, suspend, or cancel MTOP and prescribe the appropriate terms and conditions therefor; determine, fix, prescribe or periodically adjust fares or rates for the service provided in a zone after public hearing; prescribe and regulate zones of service in coordination with the barangay; fix, impose and collect, and periodically review and adjust but not oftener than once every three (3) years ,reasonable fees and other related charges in the regulation of tricycles-for-hire; and establish and prescribe the conditions and qualifications of service. 2. Only Filipino citizens and partnership or corporation with sixty percent (60%) Filipino equity shall be granted the MTOP. No MTOP shall be granted by the municipality unless the applicant is in possession of units with valid registration papers 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. SDHCac 4. Operators of tricycles-for-hire shall employ drivers duly licensed by LTO for tricycles-for-hire. 5. Operators who intend to stop service completely, or suspend service for more than one (1) month shall report in writing such termination or suspension to the Sangguniang Bayan. 6. Tricycle operators are prohibited to operate on national highways utilized by 4-wheel vehicles greater than four (4) tons and where normal speed exceed forty (40) KPH .The Sangguniang Bayan may provide exceptions if there is no alternative route. 7. Tricycles-for-hire shall be allowed to operate like a taxi service, i.e. ,service is rendered upon demand and without a fixed route within a zone. (c) The Sangguniang Bayan may impose a common color for tricycles for hire in the same zone. Each tricycle unit shall be assigned and bear an identification number, aside from its LTO license plate number. 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. EADSIa The official rate to be initially adopted shall be a minimum fee of Eight Pesos (P8.00) plus fifty centavos (P0.50) per km. in excess of four (4.0) km. distance pending the enactment of the prescribed fare structure for the zone by the Sangguniang Bayan. 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 municipality. The existing zones which covers the territorial unit not only of the municipality but other adjoining municipalities or cities as well shall be maintained provided the operators serving the said zone secure the MTOP. (e) For the purpose of this Article, a Municipal Tricycle Operator's Permit Regulatory Board is hereby as follows: Vice Mayor Chairman Chief of Police Member Municipal Engineer Member Municipal Treasurer Member MPDC Member SBM-Chairman on Peace and Order and Public Safety Member SBM-Floor Leader Member (f) The Municipal Treasurer shall keep a registry of all tricycle operators which shall include among others, the name and address of the operator and the number and brand of tricycles owned and operated by said operator. SETAcC ARTICLE F Permit Fee for Cockpits Owners/Operators/Licensees/ Promoters and Cockpit Personnel SECTION 4F.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 winner 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. SEDICa SECTION 4F.02. Imposition of Fees . There shall be collected the following Mayor's Permit Fees from cockpit operators/owners/licensees and cockpit personnel: Amount of Fee a) From the owner/operator/licensees of the cockpit Application Filing Fee P100.00 Annual Cockpit Permit Fee P20,000.00 b) From Cockpit Personnel Promoters/Hosts P5,000.00 Pit Manager P2,500.00 Referee P500.00 Bet Taker "Kristo/Llamador" P250.00 Bet Manger "Maciador/Kasador" P1,500.00 Gaffer P250.00 Cashier P500.00 Derby (Matchmaker) P1,500.00 SECTION 4F.03. Time and Manner of Payment . (a) The application filing fee is payable to the Municipal Treasurer upon application for a permit or license to operate and maintain cockpits. (b) The annual cockpit permit fee is payable upon application for a permit before a cockpit shall be allowed to operate and within the first twenty 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. ITCcAD SECTION 4F.04. Administrative Provisions . (a) Ownership, operation and management of cockpit. Only Filipino citizens not otherwise inhibited by existing ordinances or laws shall be allowed to own, manage and operate cockpits. Cooperative capitalization is encouraged. (b) Establishment of cockpit. The Sangguniang Bayan shall determine the number of cockpits to be allowed in this municipality in accordance with PD 449, Cockfighting Law of 1974, Section 5b. (c) Cockpit-size and construction. Cockpits shall be constructed and operated within the appropriate areas as prescribed in the Zoning Law or ordinance. In the absence of such law or ordinance, the Municipal Mayor shall see to it that no cockpits are constructed within or near existing residential or commercial areas, hospitals, school buildings, churches or other public buildings. Owners, lessees, or operators of cockpits which are now in existence and do not conform to this requirement are required to comply with these provisions within a period to be specified by the Municipal Mayor. Approval or issuance of building permits for the construction of cockpits shall be made by the Municipal Engineer in accordance with existing ordinances, laws and practices. (d) Only duly registered and licensed promoters, referees, cashiers, bet managers, pit referees, bet takers, or gaffers shall take part in all kinds of cockfights held in this Municipality. No operator or owner of a cockpit shall employ or allow to participate in a cockfight any of the above-mentioned personnel unless he has registered and paid the fee herein required. TIEHSA (e) Upon payment of the fees herein imposed, the corresponding Mayor's Permit shall be issued. SECTION 4F.05. Applicability Clause . The provision of PD 449, otherwise known as the Cockfighting Law of 1974, PD 1802 (Creating the Philippine Gamefowl Commission), and such other pertinent laws shall apply to all matters regarding the operation of cockpits and the holding of cockfights in this Municipality. ARTICLE G Special Permit Fee for Cockfighting SECTION 4G.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 "aficionados" 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 "aficionados" with "pot money" awarded to the proclaimed winning entry. SECTION 4G.02. Imposition of Fees . There shall be collected fees per day for cockfighting: aHECST Amount of Fee a) Special Cockfights (Pintakasi) P1,000.00 b) Special Derby Assessment from Promoters of: Two-Cock Derby P3,000.00 Three-Cock Derby P4,000.00 Four-Cock Derby P7,000.00 Five-Cock Derby P10,000.00 SECTION 4G.03. Exclusions . Cockfights held for charitable purposes shall be excluded from the payment of fees herein imposed. SECTION 4G.04. Time and Manner of Payment . The fees herein imposed shall be payable to the Municipal Treasurer before the special cockfights and derbies can be lawfully held. SECTION 4G.05. Administrative Provisions . (a) Holding of cockfights. Except as provided in this Article, cockfighting shall be allowed in this municipality only in licensed cockpits. It may also be held during local fiestas, municipal, agricultural, commercial, or industrial fairs, carnival, or exposition for a similar period of three (3) days upon resolution of the Sangguniang Bayan. No cockfighting on the occasion of such affair, carnival or exposition shall be allowed within the month if a local fiesta or for more than two (2) occasions a year. No cockfighting shall be held on December 30 (Rizal Day),June 12 (Philippine Independence Day),November 30 (National Heroes Day),Holy Thursday, Good Friday, Election or Referendum Day and during Registration Days for such election or referendum. ADTEaI (b) Cockfighting for entertainment of tourists or for charitable purposes. Subject to the preceding subsection hereof, the holding of cockfights may also be allowed for the entertainment of foreign dignitaries or for tourists, or for returning Filipinos, commonly known as "Balikbayans," or for the support of national fund-raising campaigns for charitable purposes as may be authorized upon resolution of the Sangguniang Bayan, in licensed cockpits or in playgrounds or parks. This privilege shall extended for only one (1) time, for a period not exceeding three (3) days, within a year. (c) Cockfighting officials. Gaffers, referees, bet takers, or promoters shall not act as such in any cockfight in the municipality without first securing a license renewable every year on their birth month from the municipality where such cockfighting is held. Only gaffers, referees, bet takers, or promoters licensed by the municipality shall officiate in all kinds of cockfighting authorized herein. SECTION 4G.06. Applicability Clause . The provision of PD 449, otherwise known as the Cockfighting Law of 1974, PD 1802 (Creating the Philippine Gamefowl Commission), and such other pertinent laws shall apply to all matters regarding the operation of cockpits and the holding of cockfights in this Municipality. EHACcT ARTICLE H Permit Fee on Occupation/Calling Not Requiring Government Examination SECTION 4H.01. Imposition of Fee . There shall be collected as annual fee at the rate prescribed hereunder for the issuance of Mayor's Permit to every person who shall be engaged in the practice of the occupation or calling not requiring government examination with the municipality as follows: Occupation or Calling Amount of Fee a) On employees and workers in generally considered "Offensive and Dangerous Business Establishments" cleaning and unclogging septic tank and those working in chemical factories P100.00 b) On employees and workers in commercial establishments who cater or attend to the daily needs of the inquiring or paying public P100.00 c) On employees and Workers in food or eatery establishment P100.00 d) On employees and workers in night or night and day establishment P100.00 e) All occupation or calling subject to periodic inspection, surveillance and/or regulations by the Municipal Mayor, like animal trainer, auctioneer, barber, bartender, beautician, bondsman, bookkeeper, butcher, blacksmith, carpenter, carver, 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 P100.00 SECTION 4H.02. Exemption . All professionals who are subject to the Provincial Tax imposition pursuant to Section 139 of the Local Government Code; and government employees are exempted from payment of this fee. acADIT SECTION 4H.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; cocoa and tea factories; cosmetics and toiletries factories; cigar and cigarette factories; construction and/or repair shops of motor vehicles; carpentry shops; drug manufacturing; distillers, edible oil or land 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. EacHCD (2) Employees and workers in commercial establishments cinematography film storage; cold storages or refrigerating plants; delivery and messengerial services; elevator and escalator services; funeral parlors; janitorial services; junk shops; hardware; pest control services; printing and publishing houses; service station; slaughter-houses; textile stores; warehouses; and parking lots. (3) Employees and workers on other industrial and manufacturing firms or commercial establishment 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 shops; bank teller, receptionist, receiving clerk in paying outlets of public utilities corporation, except transportation companies; and other commercial establishment whose employees and workers attend to the daily needs of the inquiring or paying public. (c) Employees and workers in food 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; DaCTcA (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, waitresses, 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 Municipality aside from those already specifically mentioned in Section P.02. SECTION 4H.04. Time and Manner of Payment . The fees prescribed in this Article shall be paid to the Municipal Treasurer this municipality upon filing of the application for the first time and annually thereafter within the first twenty (20) days of January and every quarter thereafter. The permit fee is payable for every separate or district occupation or calling engaged in. Employer shall advance the fees to the Municipality for its employees. cIECaS SECTION 4H.05. Surcharge for Late Payment . Failure to pay the fee prescribed in this Article within the time prescribed shall subject a taxpayer to a surcharge of Twenty-five percent (25%) of the original amount of the fee due, such surcharge shall be paid at the same time and in the same manner as the tax due. In case of change of ownership of the business as well as the location thereof from municipality to another, it shall be the duty of the new owner, agent or manager of such business to secure a new permit as required in this Article and pay the corresponding permit fee as though it were new business. Newly hired workers and/or employees shall secure their individual Mayor's Permit from the moment they are actually accepted by the management of any business or industrial establishment to starts working. The individual Mayor's Permit so secured shall be renewed during the respective birth month of the permittee next following calendar. SECTION 4H.06. Administrative Provisions . (a) The Municipal Treasurer shall keep a record of persons engaged in occupation and/or calling not requiring government examination and the corresponding payment of fees required and their personal data for reference purposes. ACIEaH (b) Persons engaged in the above-mentioned occupation or calling with valid Mayor's Permit shall be required to surrender such permit and corresponding Official Receipt for the payment of fees to the Municipal Treasurer and to the Municipal Mayor, respectively, for cancellation upon retirement or cessation of the practice of the said occupation or calling. ARTICLE I Registration and Transfer Fee on Large Cattle SECTION 4I.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 4I.02. Imposition of Fee . The owner of a large cattle is hereby required to register said cattle with the Municipal Treasurer for which a certificate of ownership shall be issued to the owner upon payment of a registration fee as follows: Amount of Fee a) For Certificate of Ownership P100.00 b) For Certificate of Transfer P100.00 c) For Registration of Private Brand P100.00 The transfer fee shall be collected only once if some large cattle is transferred more than once in a day. SECTION 4I.03. Time and Manner of Payment . The registration fee shall be paid to the Municipal Treasurer upon registration or transfer of ownership of the large cattle. SECTION 4I.04. Administrative Provisions . a) Large cattle shall be registered with the Municipal Treasurer upon reaching the age of two (2) years. b) The ownership of a large cattle or its sale or transfer or ownership to another person shall be registered with the Municipal Treasurer. All branded and counter-branded large cattle presented to the Municipal Treasurer shall be registered in a book showing among others, the name and residence of the owner, the consideration or purchase price of the animal in cases of sale or transfer, and the class, color, sex, brands and other identification marks of the cattle. These data shall also be stated in the certificate of ownership issued to the owner of the large cattle. c) The transfer of the large cattle, regardless of its age, shall be entered in the registry book setting forth, among others, the names and the residence of the owners and the purchaser; the consideration or purchase price of the animal for sale or transfer, class, sex, brands and other identifying marks of the animals; and a reference by number to the original certificate of ownership with the name of the municipality issued to it. TAcSaC d) No entries of transfer shall be made or certificate of transfer shall be issued by the Municipal Treasurer except upon the production of the original certificate of ownership and certificates of transfer and such other documents that show title to the owner. SECTION 4I.05. Applicability Clause . All other matters relating to the registration of large cattle shall be governed by the pertinent provisions of the Revised Administrative Code and other applicable laws, ordinances and rules and regulations. ARTICLE J Fees on Impounding of Astray Animals SECTION 4J.01. Definitions . When used in this Article: (a) 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. (b) Public Place includes national, provincial, municipal, or barangay streets, parks, plazas, and such other places open to the public. (c) 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. (d) Large Cattle includes horses, mules, asses, carabaos, cows, and other domestic members of the bovine family. IAcDET SECTION 4J.02. Imposition of Fee . There shall be imposed the following 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: Amount of Fee a) Large Cattle P150 + 50 every succeeding day b) All Other Animals P100 + 50 every succeeding day SECTION 4J.03. Time of Payment . The impounding fee shall be paid to the Municipal Treasurer prior to the release of the impounded animal to its owner. SECTION 4J.04. Administrative Provisions . (a) For purposes of this Article, the Barangay Tanods of the Municipality are hereby authorized to apprehend and impound astray animals in the municipal corral or a place duly designated for such purpose. He shall also cause the posting of notice of the impounded astray animal in the Municipal Hall for ten (10) consecutive days, starting one day after the animal is impounded, within which the owner is required to claim and establish ownership of the impounded animal. The Municipal Mayor and Municipal Treasurer shall be informed of the impounding. (b) Impounded animals not claimed within twenty-one (21) days after the date of impounding shall be sold at public auction under the following procedures: 1. The Municipal Treasurer shall post notice for three (3) days in conspicuous places including the main door of the Municipal Hall and the public markets. The animal shall be sold to the highest bidder. Within three (3) working days after the auction sale, the Municipal Treasurer shall make a report of the proceedings in writing to the Municipal Mayor. LexLib 2. 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 Municipal Treasurer, otherwise, the sale shall proceed. 3. 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 Fund of the Municipality. 4. In case the impounded animal is not disposed of within the date of notice of public auction, the same shall be considered sold to the Municipal Government for the amount equivalent to the poundage fees due. SECTION 4J.05. Penalty . Owners whose animals are caught astray and incurring damages to plants and properties shall pay the following fines: Amount of Fee (per day) a) First Offense P100.00 b) Second Offense P200.00 c) For the third offense and each subsequent offense P500.00 In addition to the fine, the owners shall pay the amount of damage incurred, if any, to the property owner. TSHEIc ARTICLE K Permit Fee on Caretela or Calesa SECTION 4K.01. Imposition of Fee . There shall be collected a permit fee of One Hundred Pesos (P100.00) per annum for each calesa or caretela used in the Municipality of Bayambang which shall be registered with the Office of the Municipal Treasurer. SECTION 4K.02. Time and Manner of Payment . The fee imposed herein shall be due and payable upon application for a Mayor's Permit within the first twenty (20) days of January of each year. For newly acquired calesas or caretelas, the fee shall be payable twenty (20) days after acquisition. SECTION 4K.03. Administrative Provisions . a) A metal plate shall be provided by the Municipal Treasurer for every registered caretela or calesa. b) The Municipal Treasurer shall keep a register of all calesas or caretelas which shall contain, among others, the name and the address of the owner. ARTICLE L Permit Fee for Agricultural Machinery and Other Heavy Equipment SECTION 4L.01. Imposition of Fees . There shall be collected an annual permit fee at the following rates for each agricultural machinery or heavy equipment from non-resident operators of said machinery, renting out said equipment in this municipality. CIETDc Amount of Fee (per annum) a. Light Tractors P1,200.00 b. Heavy Tractors P1,700.00 c. Bulldozer P1,800.00 d. Forklift P1,800.00 e. Heavy Graders P1,800.00 g. Mechanized Threshers P1,200.00 h. Manual Threshers P360.00 i. Cargo Truck P720.00 j. Dump Truck P720.00 k. Road Rollers P720.00 l. Payloader P720.00 m. Primemovers/Flatbeds P720.00 n. Backhoe P720.00 o. Rockcrusher P720.00 p. Batching Plant P720.00 q. Transit/Mixer Truck P720.00 r. Crane P720.00 s. Other agricultural machinery or heavy equipment not enumerated above P360.00 SECTION 4L.02. Time and Manner of Payment . The fee imposed herein shall be payable prior to the rental of the equipment upon application for a Mayor's permit. aSIHcT SECTION 4L.03. Administrative Provisions . The Municipal Treasurer shall keep a registry of all heavy equipment and agricultural machinery which shall include the make and brand of the heavy equipment and agricultural machinery and name and address of the owner. ARTICLE M Permit and Inspection Fee on Machineries and Engines SECTION 4M.01. Imposition of Fee . There shall be imposed annual inspection fee on internal combustion engines generators and other machines in accordance with the following schedules: Amount of Fee (per annum) a) Internal combustible engines: 2 HP and below P500.00 more than 2 HP but not more than 5 HP P1,000.00 more than 5 HP but not more than 10 HP P1,500.00 more than 10 HP but not more than 15 HP P2,000.00 15 HP and above P2,500.00 b) Other stationery engines or machines: 2 HP and below P500.00 more than 2 HP but not more than 5 HP P1,000.00 more than 5 HP but not more than 10 HP P1,500.00 more than 10 HP but not more than 15 HP P2,000.00 15 HP and above P2,500.00 (c) Electrical generators and other machine propelled by electric motors will be levied the same rates found in subsection (1). SECTION 4M.02. Time of Payment . The annual fee imposed in this Article shall be paid to the Municipal Treasurer upon application of the Permit with the Mayor but not later fifteen (15) days after the actual inspection by person authorized in writing by the Mayor. Thereafter, the fee shall be paid within twenty (20) days of January ,or of every quarter as the case may be. HSCcTD SECTION 4M.03. Administrative Provision . No engine or machine mentioned above shall be installed or operated within the limits of this municipality, without the permit of the Municipal Mayor and the payment of the inspection fee prescribed in this Article. ARTICLE N Permit Fee for the Storage of Flammable and Combustible Materials SECTION 4N.01. Imposition of Fee . There shall be collected annual permit fee for the storage of combustible materials at the rates as follows: Amount of Fee (per annum) a) Storage of gasoline, diesel, fuel, kerosene and similar products: 500 to 2,000 liters P1,600.00 2,001 to 5,000 liters P3,000.00 5,001 to 20,000 liters P9,000.00 20,001 to 50,000 liters P25,000.00 50,001 to 100,000 liters P30,000.00 Over 100,00 liters P35,000.00 b) Storage of cinematographic film P1,700.00 e) Storage of celluloid P1,700.00 d) Storage of calcium carbide Less than 50 cases P1,700.00 50 to 99 cases P3,500.00 100 or more cases P6,800.00 e. Storage of tar, resin and similar materials: Less than 1,000 kgs. P2,000.00 1,000 kgs. to 2,500 kgs. P3,000.00 2,500 kgs. to 5,000 kgs. P4,000.00 Over 5,000 kgs. P5,000.00 f. Storage of coal deposits Below 100 tons P1,500.00 100 tons and above P2,500.00 g. Storage of combustible, flammable or explosive substance not mentioned above P1,500.00 SECTION 4N.02. Time of Payment . The fees imposed in Article shall be paid to the Municipal Treasurer upon application for his permit with the Mayor to store the aforementioned substances. CSEHcT SECTION 4N.03. Administrative Provisions . (a) No person shall keep or store at his place of business any of the following flammable, combustible or explosive substances without securing a permit therefor. Gasoline or 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 therefor. ARTICLE O Permit Fee for Temporary Use of Roads, Streets, Sidewalks, Alleys, Patios, Plazas and Playgrounds SECTION 4O.01. Imposition of Fee . Any person that shall temporarily use and/or occupy a street, sidewalk, or alley or portion thereof in this municipality in connection with their construction works and other purposes outside trade commerce, shall first secure a permit from the Mayor and pay a fee in the following schedule: cSTHAC Amount of Fee a) For construction P80/sq.m. per week or fraction thereof b) Others P80/sq.m. per day 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 4O.02. Time of Payment . The fee shall be paid to the Municipal Treasurer upon application of the permit with the Municipal Mayor. SECTION 4O.03. Administrative Provisions . The period of occupancy and/or use of the street, sidewalk, or alley or portion thereof shall commence from the time the construction permit is issued and shall terminate only upon the issuance of the certificate of building occupancy. The Municipal Engineer shall report to the Municipal Treasurer the area occupied for purposes of collecting the fee. ARTICLE P Permit Fee for Excavation SECTION 4P.01. Imposition of Fee . There shall be imposed the following fees on every person who shall make or cause to be made any excavation on public or private streets within this city. National and Local government agencies will not be subjected to this fees but private contractors who work under them will not be exempted. IASTDE Amount of Fee a) For crossing streets with concrete pavement For crossing concrete pavement (minimum area 2.00 x 6m. = 12 sq.m.) P800.00 For crossing across base of streets with concrete pavement, per linear meter (boring method) P120.00 b) For crossing streets with asphalt pavement Minimum Fee (minimum width of excavation, 0.80m.) P250.00 Additional fee for each linear meter crossing the streets exceeding 0.80m. P120.00 c) For crossing streets with gravel pavement Minimum Fee (minimum width of excavation, 0.3m.) P200.00 Additional fee for each linear meter crossing the streets exceeding 0.30m. P80.00 d) For crossing existing curbs and gutters resulting in the damage P350.00 e) Additional fee for every one (1) day of delay in excess of excavation period provided in the Mayor's Permit P1,000.00 SECTION 4P.02. Time and Manner of Payment . The fee imposed herein shall be paid to the Municipal Treasurer by every person who shall make any excavation or cause any excavation to be made upon application for Mayor's Permit, but in all cases, prior to the excavation. AcSCaI A cash deposit in an amount equal to five percent (5%) of the total project cost shall be deposited with the Municipal Treasurer at the same time the permit is paid. The cash deposit shall be forfeited in favor of the Municipal Government in case the restoration to its original form of the street excavated is not made within seven (7) days after the purpose of the excavation is accomplished. SECTION 4P.03. Administrative Provisions . (a) No person shall undertake or cause to undertake any digging or excavation, of any part or portion of the municipal streets of Bayambang unless a permit shall have been first secured from the Office of the Municipal Mayor specifying the duration of the excavation. (b) The Municipal Engineer/Municipal Building Official shall supervise the digging and excavation and shall determine the necessary width of the streets to be dug or excavated. Said official shall likewise inform the Municipal Treasurer of any delay in the completion of the excavation work for purposes of collection of the additional fee. (c) In order to protect the public from any danger, appropriate signs must be placed in the area where work is being done. ARTICLE Q Permit Fee on Circus, Carnival, Caravan and Other Parades SECTION 4Q.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 municipality. AECIaD * note that these fees are different from amusement taxes imposed by the province. It is to regulate all circuses, carnival, and other parades that will enter the municipality . Amount of Fee Circus/Carnival (as a whole unit) P10,000.00 Caravan/Baratillo (as a whole unit) P15,000.00 Other parades using banners, floats or musical instruments P250.00 SECTION 4Q.02. Time and Manner of Payment . The fee imposed herein shall be due and payable to the Municipal Treasurer upon application for a permit to the Municipal Mayor at least five (5) days before the scheduled date of the circus or parade and on such activity, shall be held. SECTION 4Q.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 4Q.04. Administrative Provisions . (a) Any persons who shall hold a parade within this municipality shall first obtain from the Municipal Mayor before undertaking the activity. For this purpose, a written application in a prescribed form shall indicate the name, address of the applicant, the description of the activity, the place or places where the same will be conducted and such other pertinent information as may be required. (b) The 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. SCEHaD ARTICLE R Permit Fee for the Conduct of Group Activities SECTION 4R.01. Imposition of Fee . Every person who shall conduct, or hold any program, or activity involving the grouping of people within the jurisdiction of this municipality shall obtain a Mayor's permit therefor for every occasion of not more than twenty-four (24) hours and pay the Municipal Treasurer the corresponding fee in the following schedule: Amount of Fee a) Conference, meetings, rallies and demonstration in outdoor, in parks, plazas, roads/streets P350.00 b) Dances P350.00 c) Coronation and Ball P350.00 d) Promotional Sales P350.00 e) Other Group Activities P350.00 SECTION 4R.02. Time of Payment . The fee imposed in this article shall be paid to the Municipal Treasurer upon filing of application for permit with the Municipal Mayor. SECTION 4R.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. IASEca SECTION 4R.04. Administrative Provision . A copy of every permit issued by the Municipal Mayor shall be furnished to the Chief of Police or Station Commander of the Philippine National Police (PNP) of the municipality who shall assign police officers to the venue of the program or activity to help maintain peace and order. ARTICLE S Permit Fee on Film-Making SECTION 4S.01. Imposition of Fee . There shall be collected the following permit fees from any person who shall go on location-filming that is intended for public viewing within the territorial jurisdiction of this municipality. Amount of Fee a) Commercial Movies P5,000/day b) Commercial Advertisements P2,000/day c) Documentary Film P1,000/film d) Videotape Coverage (Excluding news program coverage and/or privately covered occasions such as but not limited to weddings, baptism, and such other similar events) P500/day of coverage In cases of extension of filming time, the additional amount (based on the table above) required must be paid prior to extension of filming time in accordance with the rates per day or film. SECTION 4S.02. Time of Payment . The fee imposed herein shall be paid to the Municipal Treasurer upon application for the Mayor's Permit five (5) days before location-filming is commenced. ACcDEa ARTICLE T Permit Fee on Advertisements SECTION 4T.01. Imposition of Fee . There shall be collected fees for the following advertisements: Amount of Fee Billboard or signboards for advertisements of a business per sq.m. or fraction thereof: Single Face P100.00 Double Face P200.00 Billboard or signboards for professionals per sq.m. or fraction thereof P100.00 Billboards, signs, or advertisements for business or profession painted on any building or structure or otherwise separate or detached there from per sq.m. or fraction thereof P100.00 Advertisement be means of placards per sq.m. or fraction thereof P100.00 Advertisement for business or profession by means of slides in movies payable by owners of movie houses P200.00 ** In addition to the taxes provided above under items 1 to 5 inclusive for the use of electric or neon lights in billboards per sq.m. or fraction thereof: ScHAIT Amount of Fee (per head) Mass display of sign P350.00 From 100 to 250 displays signs P350.00 From 251 to 500 displays signs P500.00 From 501 to 750 displays signs P600.00 From 751 to 1,000 display signs P750.00 From 1,001 or more display signs P1,700.00 Advertisement by means of vehicles, balloons, kites, etc. Per day or fraction thereof P100.00 Per week or fraction thereof P120.00 Per month or fraction thereof P160.00 SECTION 4T.02. Times of Payment . The advertisement fee shall be paid to the Municipal Treasurer before the advertisement, sign signboards, is displayed and within the first twenty (20) days of January thereafter. SECTION 4T.03. Administrative Provisions . Signs, signboards, billboards or advertisement displayed in the places where the profession or business advertised is conducted shall be exempt from the payment of taxes imposed under sub-paragraph (1). ARTICLE U Cemetery Charges SECTION 4U.01. Imposition of Fees . There shall be collected the following rental fees for the rental of Municipal Cemetery lots: EHCcIT Imposition Fee Exhumation Fee Burial Fee Rental Fee Additional Layer Fee Niches 150 150 200 100 100 For private Cemeteries and Memorial Parks: a. Less than 1 hectares Php2,000.00 b. Hectares to 2 hectares 2,500.00 c. 1 more than 2 hectares 3,000.00 SECTION 4U.02. Time of Payment . The fee shall be paid to the Municipal Treasurer upon application for a burial prior to the construction thereon of any structure whether permanent or temporary, or to the interment of deceased. Thereafter, the fee shall be paid within twenty (20) days before the expiration of the lease period. *** The fee shall not be collected in a pauper's burial, upon recommendation of Municipal Mayor . SECTION 4U.03. Administrative Provisions . 3.1 As used in this Article, Municipal Cemetery shall refer to the lot owned by the Municipality of Bayambang, located at Brgy. Zone VI. 3.2 A standard cemetery lot shall be three (3) meters long and one (1) meter wide of three (3) square meters. 3.3 Except in cases allowed under existing laws and regulations, no person may be buried or interred permanently or temporarily, other than in property designated cemeteries or burial grounds. IaECcH 3.4 In addition, to the burial permit, a certificate of death issued by the attending physician or Municipal Health Officer, or, if no medical officer is available, by the Municipal Mayor, Municipal Administrator, or any member of the Sangguniang Bayan shall be required. 3.5 Any construction of whatever kind or nature in the public cemetery whether for temporary or perpetual use, shall only be allowed after the approval of permit issued by the Municipal Mayor, upon recommendation of the Municipal Health Officer, Municipal Engineer and Municipal Planning and Development Officer. 3.6 The lease period shall be 5 years, in case as lessee intends to renew the lease after its termination, he must inform the Municipal Treasurer within thirty (30) days before the expiry date of the lease, and shall pay the corresponding fee therefore. 3.7 If shall be the duty of the Municipal Treasurer to prepare and submit to the Municipal Mayor a list of the leases that are to expire five (5) days prior to the expiration date. The Municipal Treasurer shall send a reminder to the lessee of the expiration of his lease, two (2) weeks prior to the expiration date of the lease. 3.8 The Municipal Treasurer shall keep a register of leases of cemetery lots. CADacT CHAPTER V Service Fees ARTICLE A Secretary's Fees SECTION 5A.01. Imposition of Fees . There shall be collected fees from every person requesting for copies of official records and documents from the offices of this municipality. Amount of Fee For every page or fraction thereof typewritten (not including the certificate and notation) P100.00 For each certificate of correctness (with Seal of Office) written on the copy or attached thereto P100.00 For certifying the official act of the Municipal Judge or other judicial certificate with seal P100.00 For certified copies of any papers, records, decrees, judgment or entry of which any person is entitled to demand and receive a copy (in connection with judicial proceedings) for each page P100.00 Photocopy or any other copy produced by copying machine per page P100.00 SECTION 5A.02. Time and Manner of Payment . The fees shall be paid to the Municipal Treasurer at the time of request, written or otherwise, for the issuance of a copy of any municipal record or document is made. SDIaHE ARTICLE B Local Civil Registry Fees SECTION 5B.01. Imposition of Fees . There shall be collected fees for services rendered by the Municipal Local Civil Registrar of this municipality: (a) Marriage Fees Amount of Fee 1. Application for Marriage License P200.00 2. Marriage License Fee (Accountable Form No. 54) P2.00 3. Marriage Solemnization Fee (Mayor/Judge) P400.00 4. Marriage Solemnization Fee (Church) P300.00 5. Sponsorship Fee (per head) P100.00 6. Parental Consent/Advice P100.00 7. Article 34 of Family Code (exempt from marriage license) P300.00 (b) Registration of Birth/Death/Marriage 1. Timely Registration (Proc. 326) Free a. Processing/Service Fee P100.00 2. Late Registration Free a. Processing/Service Fee (more than 1 month to 1 year) P200.00 b. Processing/Service Fee (more than 1 year and above) P300.00 (c) Certifications 1. Birth, Death and Marriage (Local) P100.00 2. Birth, Death and Marriage (Abroad) P100.00 3. Certified True Copy of Birth, Death and Marriage P50.00 4. Certified Machine Copy of Birth, Death and Marriage P50.00 5. Other Certifications P50.00 (d) Registration of Court Order and Legal Instruments 1. Legitimation (Legal Instrument) P200.00 2. Acknowledgement (Legal Instrument) P200.00 3. Illegitimate Children using the Surname of the Father (RA 9255) P200.00 4. Recovery of Citizenship (Court Order) P500.00 5. Naturalization (Court Order) P500.00 6. Legal Capacity (Court Order) P300.00 7. Aliases (Court Order) P200.00 8. Election of Phil. Citizenship (Court Order) P500.00 9. Civil Interdiction (Court Order) P200.00 10. Judicial Determination of Filiation (Court Order) P200.00 11. Voluntary Emancipation of Minor (Court Order) P200.00 12. Ratification of Artificial Insemination P200.00 13. Guardianship (Court Order) P200.00 14. Adoption/Foundling (Court Order) P500.00 15. Rescission of Foundling (Court Order) P500.00 16. Annulment of Marriage/Nullity (Court Order) P500.00 17. Recognition of Foreign Judgment (Court Order) P500.00 18. Cancellation of Registered Birth, Death and Marriage (Court Order) P300.00 19. Cancellation of Affidavit of Legitimation (Court Order) P300.00 20. Correction of Entry in Nationality, Age, Status and Year of Birth (Court Order) P300.00 (e) Republic Act 9048 1. Change of First Name P3,000.00 2. Correction of Clerical Error P1,000.00 3. Processing Fee (Service Fee for Migrant Petitioner) P200.00 4. Change of First Name P1,000.00 5. Correction of Clerical Error P500.00 (f) Republic Act 10172 1. Correction in the Entry of Sex P3,000.00 2. Correction of Day and Month of Birth in the Certificate of Live Birth P3,000.00 3. Processing Fee P200.00 Service Fee for Migrant Petitioner 4. Correction in the Entry of Sex P1,000.00 5. Correction of Day and Month of Birth in the Certificate of Live Birth P1,000.00 (g) Annotation Fee 1. Change of First Name (R.A. 9048) P200.00 2. Correction of Entry (R.A. 9048) P200.00 3. Correction of Entry in Sex, Day and Month of Birth in the Certificate of Live Birth (R.A. 10172) P200.00 4. Presumption of Death P200.00 5. Annulment of Marriage/Nullity P500.00 6. Cancellation of Birth Registration P500.00 7. Amended Certificate of Live Birth (adaptation) P500.00 (h) Endorsement Fee 1. Advance Copy Endorsement for Registered Documents P200.00 2. No OCRG (PSA) Copy but available Registry Book (Local Copy) P200.00 3. Electronic Endorsement for Clear Copy of Civil Registry Documents P200.00 (i) Other Civil Registry Fees 1. Reconstruction of Civil Registry Documents P200.00 2. Processing Fee (Out-of-Town Registration) Admin. Order Rule P300.00 3. Processing Fee for Supplemental Report P300.00 4. Processing Fee for Registration of Foundling P300.00 5. Processing Fee for Correction of Entries in the Geographic, Statistical Portion and Registry Numbers on Civil Registry Documents (Memorandum Circular No. 2010-04) P500.00 6. Transfer of Wrongly Registered Birth (Circular No. 91-6) P200.00 SECTION 5B.02. Exemptions . The fee imposed in this Article shall not be collected in the following cases: cSEaTH (a) Issuance of certified copies of documents for official use at the request of a competent court or other government agency, except those copies required by courts at the request of litigants, in which case the fee should be collected. (b) Issuance of birth certificates of children reaching school age when such certificates are required for admission to the primary grades in a public school. SECTION 5B.03. Time of Payment . The fees shall be paid to the Municipal Treasurer before registration or issuance of the license or certified copy of local registry records or documents. SECTION 5B.04. Administrative Provision . A marriage license shall not be issued unless a certification is issued by the Family Planning Coordinating Council that the applicants have undergone lectures on family planning. ARTICLE C Assessment Service Fees SECTION 5C.01. Imposition Fee . There shall be collected fees for every service rendered by the Municipal Assessor: cDSAEI Amount of Fee 1.1. For each page certified true copy 1.1.1. Tax declaration P150.00 1.1.2. Certified true photocopy of verified documents P200.00 1.2. For each page on any certification viz. : 1.2.1. Certification of assessment P150.00 1.2.2. Certificate of Property Holdings P150.00 1.2.3. Other similar certifications P150.00 1.3 Certification with improvements P150.00 1.4 Certification with no-improvements P150.00 1.5 Annotation of mortgages, etc. P200.00 1.6 Inspection fee P150.00 1.7 Certified true photocopy of tax mapping P200.00 1.8. Verification and correction fee P150.00 1.9. Inspection/certified vicinity map P200.00 ARTICLE D Solicitation Permit Fees For Fund Raising/Group Project SECTION 5D.01. Imposition of Fee . For every group or organization who shall conduct a solicitation activity to raise fund for group project shall secure a Solicitation Permit from the MSWD Office and pay to the Municipal Treasury the corresponding fee in the following schedule: ECTSDa Amount of Fee 1.1. Solicitation Permit P500.00 1.2. Caroling Fee (for organized groups) P100.00 SECTION 5D.02. Time of Payment . The fee imposed in the article shall be paid to the Municipal Treasurer upon filing of the application for permit. SECTION 5D.03. Exemption . Solicitation of Funds for Religion/Charitable purposes should be exempted, provided that the organization shall submit accomplishment report to the MSWD Office after such activities undertaken. SECTION 5D.04. Administrative Provision . A copy of the Solicitation Permit issued by the MSWD Office shall be furnished to the Chief of Police of the Municipality for peace and order. ARTICLE E Sanitary Inspection Fees SECTION 5E.01. Imposition of Fee . There shall be collected fees from each business establishment in this municipality or house for rent, for the purpose of supervision and enforcement of existing rules and regulations and safety of the public in accordance with the following schedule: SIcCTD Amount of Fee 1.1. For house for rent (annually) P120.00 1.2. For each business, industrial, or agricultural establishment (annually) 1.2.1. With an area of 25 sq.m. or more but less than 50 sq.m. P120.00 1.2.2. With an area of 50 sq.m. or more but less than 100 sq.m. P240.00 1.2.3. With an area of 100 sq.m. or more but less than 200 sq.m. P360.00 1.2.4. With an area of 200 sq.m. or more but less than 500 sq.m. P480.00 1.2.5. With an area of 500 sq.m. or more but less than 1,000 sq.m. P600.00 1.2.6. With an area of 1,000 sq.m. or more P1,200.00 1.3. Environmental and Sanitation Fees 1.3.1. Sanitary Permit (annually) P150.00 1.3.2. Exhumation Permit P150.00 1.3.3. Transfer of Cadaver Permit P200.00 1.3.4. Water sampling collection fee (monthly) P150.00 ARTICLE F Service Fees for Health Examination SECTION 5F.01. Imposition of Fee . There will be a collected fee of One Hundred Pesos (P100.00) from any person who is given a physical examination by the Municipal Officer or his duly authorized representative, as required by existing ordinances. A fee of Ten Pesos (P10.00) shall be collected for each additional copy of subsequent issuance of a copy of the initial medical certificate issued by the Municipal Health Officer. SECTION 5F.02. Time of Payment . The fee shall be paid to the Municipal Treasurer before the physical examination is made and the medical certificate is issued. DAaIEc SECTION 5F.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) subsequently. 1. Food establishments establishments where food or drinks are manufactured, processed, stored, sold or served. 2. Public swimming or bathing places. 3. Dance schools, dance halls and night clubs include dance instructors, hostess, cooks, bartenders, waitresses, etc. 4. Tonsorial and beauty establishments include employees of barber shops, beauty parlors, hairdressing and manicuring establishments, exercise gyms and figure slenderizing saloons, facial centers, aromatherapy establishments, etc. 5. Massage clinics and sauna bath establishments include masseurs, massage clinic/sauna bath attendants, etc. 6. Hotel, motels and apartments, lodging, boarding, or tenement houses, and condominiums. (b) Owners, managers or operators of the establishments shall see to it their employees who are required to undergo physical and medical examinations have been issued the necessary medical certificates. (c) The Municipal Health Officer shall keep a record of physical and other health examinations conducted, and the copies of medical certificates issued indicating the name of the applicant, the date and the purpose for which the examination was made. aTcSID SECTION 5F.04. Penalty . A fine of Five Hundred to One Thousand Pesos (P500.00 to P1,000.00) shall be paid by the owner, manager or operators of the establishment for each employee found to be without the necessary medical certificates. ARTICLE G Municipal Health Service Fees SECTION 5G.01. Imposition of Municipal Health Service Fees . The following schedule of fees is hereby imposed for services of facilities rendered by the Municipal Health Unit. Amount of Fee 1.1 Medical Fees PROPOSED PRICE 1.1.2 Health Card P75.00 1.1.3 Eye/Ear Flushing P50.00 1.1.4 Nebulization P100.00 1.1.5 Immunization Record Certificate P150.00 1.2 Maternal and Newborn care 1.2.1 Fetal Heart Monitoring P20.00 1.2.2 Normal Delivery Package P2,000.00 1.2.3 New born care service P250.00 1.2.4 New born Screening P650.00 1.2.5 Expanded New Born Screening P1,650.00 1.3 Family Planning Services 1.3.1 IUD insertion P150.00 1.3.2 IUD removal P150.00 1.3.3 Implant and Insertion or Removal P150.00 1.4 General Surgical Suturing and Dressing P200.00 1.4.1 Circumcision P350.00 1.5 Dental Services 1.5.1 Extraction per tooth P150.00 1.5.2 Permanent Filing per tooth P250.00 1.5.3 Fluoridation P100.00 1.5.4 Prophylaxis/Cleaning P250.00 1.6 Diagnostic/Laboratory Examination Fee X-RAY and ULTRASOUND SERVICES 1.6.1 Chest x-ray adult P250.00 1.6.2 Chest x-ray child (PA, L) P300.00 1.6.3 Whole abdomen P900.00 1.6.4 Breast UTZ P750.00 1.6.5 Lower Abdomen P500.00 1.6.6 Upper Abdomen P500.00 1.6.7 Prostate P450.00 1.6.8 NHTS Members and Dependents 30% will be paid directly to the Ultrasonologist 1.6.9 Regular PHIC Members and Dependents 50% will be paid directly to the Ultrasonologist and 50% will be to the LGU Treasury 1.6.10 X-Ray Services 25% will be paid directly to the Radiologist and 75% will be to the LGU Treasury CLINICAL MICROSCOPY 1.6.8 Urinalysis P90.00 1.6.9 Fecal analysis P85.00 1.6.10 Pregnancy Test P100.00 1.6.11 Acid Fast Bacilli (Sputum Exam) P100.00 1.6.12 Gram Staining P150.00 1.6.13 Papaniculao Smear collection P300.00 1.6.14 Drug Test P250.00 HEMATOLOGY 1.6.15 Complete Blood Count (CBC) with Platelet P200.00 1.6.16 Complete Blood Count (CBC) P150.00 1.6.17 Blood typing P100.00 1.6.18 RH Typing P100.00 BLOOD CHEMISTRY 1.6.19 Lipid Profile P600.00 1.6.20 Blood Cholesterol P150.00 1.6.21 Blood Uric Acid P150.00 1.6.22 Micral Test P150.00 1.6.23 Creatinine P150.00 1.6.24 Fasting Blood Sugar (FBS)/Random Blood Sugar (RBS) P150.00 SEROLOGY SCREENING TEST 1.6.23 HBsAg (Hepa B Surface Antigen) P250.00 1.6.24 VDRL P250.00 1.6.25 Dengue Test P1,000.00 1.6.26 HBA1C P1,000.00 1.6.27 Anti HAV 1gG 1gM P250.00 *** Senior Citizens are entitled of 20% discount SECTION 5G.02. Time and Manner 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. IAcTaC SECTION 5G.03. Exemptions . Residents who are certified by the assigned Municipal Social Welfare Development Officer as indigent and upon approval by the Municipal Mayor may be exempted from the payment of any or all fees in the schedule. An indigent is one who belongs to a family whose family income does not exceed to P50,000.00 per year of the poverty line, whichever is higher, as established by NEDA, and those families given and granted to be benefited by the National Housing Targeting System (NHTS) for Poverty Reduction. ARTICLE H Dog Vaccination Fee SECTION 5H.01. Imposition Fee . There shall be collected/imposed fees from every owner of the dog for the vaccination fee amounting to One Hundred Pesos (P100.00) for every dog vaccinated within the territorial jurisdiction of this municipality. SECTION 5H.02. Time of Payment . The fee shall be paid to the Municipal Treasurer prior to the vaccination of the dog in close coordination with the Municipal Agricultural Office and the Office of Provincial Veterinarian. SECTION 5H.03. 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 and Department of Agriculture. Such vaccination must be performed by trained individual from BAU, Provincial Veterinarian Office, and Municipal Agricultural Office. CDHaET 1.1. 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 have reached three months of age. 1.2 During free mass dog rabies vaccination campaign, every dog three (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 penalize the dog owners in the amount of Two Thousand Pesos (P2,000) for violation thereof and the cost shall be borne by the owner after the scheduled date. Further, if the dog is positive for rabies, it will be subject for extermination in accordance to humane and approved standard killing of animals. 2. It shall be the duty of each trained vaccination when vaccinating any dog to prepare a complete certificate of rabies vaccination (in duplicate for each animal vaccinated).The certificate shall include the following information: 2.1. Owners name, address, and telephone number if any; 2.2. Description of dog (color, sex, markings, age, name, species and breed); 2.3. Dates of vaccination and vaccine expiration if known; 2.4. Rabies vaccination tag number; 2.5. Vaccine produced; 2.6. Vaccinator's signature; and DTEAHI 2.7. 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. 3. Dog Registration or Licensing Every dog shall be registered by their owner upon reaching the age of three (3) months and every year thereafter. Unvaccinated dogs registered after reaching the age of three (3) months and dogs three (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 Sangguniang Bayan. 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 four (4) months shall be seized and humanely exterminated under the supervision of a licensed veterinarian or the Municipal Rabies Control Authority or vaccinated under the provisions of Section 5H.03. The licensed veterinarian/trained vaccinator or the Municipal Rabies Control Authority 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 licensed veterinarian, trained, vaccinator, the Municipal Rabies Control Authority or the Municipal Agriculturist 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. Further, elimination is based on the presence or absence of a dog tag and/or a registration or vaccination certificate. Furthermore, the Provincial Veterinarian and the MA is tasked to determine the age of the dogs. HASDcC 5. Reporting of Biting Incidents The owner of a dog which has bitten any person and the person who has bitten shall, within twenty-four (24) hours of the occurrence, report the incident to the Municipal Rabies Control Authority, a health care worker or a police officer receiving such information who shall immediately transmit it to the Municipal Rabies Control Authority 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 Municipal Government, Provincial Government, and the Barangay Government. SECTION 5H.04. Penalty . Any dog owner who fails to abide by any of the provisions of this ordinance shall be subjected to a fine of Two Thousand Five Hundred Pesos (P2,500) ,upon conviction by the court. *** It shall be the responsibility of the Municipal Rabies Control Authority (MA) to administer this ordinance, and to promulgate the necessary rules and regulations for its implementation. Enforcement shall be the responsibility of the Municipality Rabies Control Authority as defined under the article. ARTICLE I Police Clearance Fees SECTION 5I.01. Imposition Fee . There shall be paid fees or each police clearance certificate obtained from the Station Commander of the Philippine National Police of this municipality: CTDacA Amount of Fee For employment, scholarship, study grand, and other purposes not here under specified P50.00 For change of name P50.00 For application for Filipino Citizenship P200.00 For passport or visa application P200.00 For firearms permit application P100.00 For PLEB clearance P100.00 SECTION 5I.02. Time of Payment . The service fee provided under this Article shall be paid to the Municipal Treasurer upon application for police clearance certificate. CHAPTER VI Municipal Charges ARTICLE A Fishery, Rentals, Fees and Charges (Attach Contract of Lease) ARTICLE B Rentals of Personal Properties Owned by the Municipality SECTION 6B.01. Imposition of Fee . Amount of Fee Vehicles and Equipment As may be decided by the Sangguniang Bayan Other Properties that may be acquired after the promulgation SECTION 6B.02. Time of Payment . The fees imposed herein shall be paid to the Municipal Treasurer or his duly authorized representative, before the use or occupancy of the property. STaAcC ARTICLE C Service Charge for Garbage Collection SECTION 6C.01. Imposition of Fee . There shall be collected monthly garbage fee from every owner or operator of a business establishment in accordance with the following schedule: Amount of Fee Manufacturers, Millers, Assemblers, Processors, and Similar Business Not more than 100 sq.m. P100.00 More than 100 sq.m. P200.00 Hotels, Apartments, Motels, and Lodging Houses Not more than 100 sq.m. P100.00 More than 100 sq.m. P200.00 Restaurants, Day, and Night Clubs, Cafes, and Eateries Not more than 50 sq.m. P100.00 More than 50 sq.m. P200.00 Hospitals, Clinics, Laboratories, and similar business Not more than 10 sq.m. P150.00 More than 10 sq.m. P300.00 Movie Houses and Retailers Not more than 10 sq.m. P100.00 More than 10 sq.m. P150.00 Movies Houses and Retailers Not more than 10 sq.m. P50.00 More than 10 sq.m. P100.00 SECTION 6C.02. Time of Payment . The fees prescribed in this Article shall be paid to the Municipal Treasurer on or before the tenth (10th) day of every month or any authorized representative who shall collect the said fee from the establishment. HASDcC SECTION 6C.03. Administrative Provisions . 1. For purposes of the imposition, the area of garbage collection shall only be the business area of the town proper and Public Market. 2. The owner or operator of the aforementioned business establishments shall provide for his premises the required garbage can or receptacle, which shall be placed in front of his establishment before the time of garbage collection. 3. The Sanitary Inspector (for the Municipal Health Officer) shall inspect once every month the said business establishment to find out whether garbage is properly disposes of within the premises. 4. This Article shall not apply to business operators or establishments which provides their own system of garbage disposal. CHAPTER VII General Administrative Provisions ARTICLE A Collection and Accounting of Municipal Taxes and Other Impositions SECTION 7A.01. Tax Period . Unless otherwise provided in this Ordinance, the tax period for all local taxes, fees, and charges imposed under this Ordinance shall be the calendar year. EISCaD SECTION 7A.02. Accrual of Tax . Unless otherwise provided in this Ordinance, all taxes and charges imposed herein shall accrue on the first (1st) day of January of each year. However, new taxes, fees or charges, or changes in the rate of existing taxes, fees, or charges, shall accrue on the first (1st) day of the quarter next following the effectivity of the Ordinance imposing such new levies or taxes. SECTION 7A.03. Time of Payment . Unless specifically provided herein, all taxes, fees, and charges imposed in this Ordinance shall be paid within the first twenty (20) days of January or each subsequent quarter as the case may be. SECTION 7A.04. Surcharge for Late Payment . Failure to pay the tax described in this Article within the time required shall subject the taxpayer to a surcharge of twenty-five percent (25%) of the original amount of tax due, such surcharge to be paid at the same time and in the same manner as the tax due. SECTION 7A.05. Interest on Unpaid Tax . In addition to the surcharge imposed herein, where the amount of any other revenue due to the municipality except voluntary contributions or donations, is not paid on the date fixed in the ordinance, or in the contract, collected as part of that amount an interest at the rate not to exceed two percent (2%) per month fees and charges herein levied and imposed. SECTION 7A.06. Issuance of Receipts . It shall be the duty of the Municipal Treasurer or his authorized representative to issue the required official receipt to the person paying the tax, fee or charge wherein the date, amount, name of the person paying and the account for which it is paid, are shown. The Ordinance Number and the specific section thereof upon which collections are based shall invariably be indicated on the face of all official receipts acknowledging payment of taxes, fees, or charges. CDHcaS SECTION 7A.07. Record of Persons Paying Revenue . It shall be the duty of the Municipal Treasurer to keep a record, alphabetically arrange and open to public inspection during office hours, of the names of all persons paying municipal taxes, fees and charges. He shall, as far as practicable, establish and keep current the appropriate tax roll for each kind of tax, fee or charge provided in this Ordinance. SECTION 7A.08. Accounting of Collections . Unless otherwise provided in this Ordinance and other existing laws and ordinances, all monies collected by virtue of this Ordinance shall be accounted for in accordance with the provisions of existing laws, rules and regulations and credited to the General Fund of the Municipality. SECTION 7A.09. Examination of Books of Accounts . The Municipal Treasurer shall, by himself or through any of his deputies duly authorized in writing, examine the books of accounts and other pertinent records of the business establishments doing business within the municipality, and subject to municipal taxes, to ascertain, assess and collect the true and correct amount of the tax due from the taxpayer concerned. Such examination shall be made during regular business hours once every year for every tax period, which shall be the year immediately preceding the examination. Any examination conducted pursuant to the provisions of this Section shall be certified to by the examining official and such certificate shall be made of record in the books of accounts of the taxpayer concerned. In case the examination herein authorized is to be made by a duly authorized deputy of the Municipal Treasurer, there shall be written authority issued to the former which shall specifically state the name, address and business of the taxpayer whose books of accounts and pertinent records are to be examined, the date and place of such examination, and the procedure to be followed in conducting the same. For this purpose, the records of the Revenue District Office of the Bureau of Internal Revenue shall be made available to the Municipal Treasurer, his deputy or duly authorized representative. EHCcIT 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.10. Accrual to the General Fund of Fines, Costs, and Forfeitures . Unless otherwise provided by law or ordinance, fines, costs, forfeitures, and other pecuniary liabilities imposed by the court for violation of any municipal ordinance shall accrue to the General Fund of the municipality. SECTION 7A.11. Limit on Barangay Fees and Charges . Unless otherwise provided by law, the fees and charges to be imposed by the component barangays in this municipality shall in no case exceeds the similar fees or charges imposed under this code. 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. ATaDHC SECTION 7B.02. Civil Remedies . The civil remedies for the collection of local taxes, fees, or charges, and related surcharges and interest resulting from delinquency shall be: (a) By administrative action through distraint of goods, chattels or effects, and other personal property of whatever character, including stocks and other securities, debts, credits, bank accounts, and interest in and rights to personal property, and to levy upon real property and interest in or rights to real property; and (b) By judicial action. Either of these remedies or all may be pursued concurrently or simultaneously at the discretion of the Municipal Treasurer. SECTION 7B.03. Distrain of Personal Property . The remedy by distrain shall proceed as follows: aCTHDA (a) Seizure, upon failure of the person owing any local tax, fee or charge to pay the same at the time required, the Municipal Treasurer or his deputy may, upon written notice, seize or confiscate any personal property belonging to the person or any personal property subject to the lien, in sufficient quantity to satisfy the tax, fee or charge in question, together with any increment thereto incident to delinquency and the expenses of seizure. In such case, the Municipal Treasurer or his deputy shall issue a duly authenticated certificate based upon the records of this office showing the fact of delinquency and the amount of the tax, fee or charge and penalty due. Such certificate shall serve as sufficient warrant for the distrain 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 Good. The officer executing the distrain 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. acEHCD (c) Publication. The officer shall forthwith cause a notification to be exhibited in not less than three (3) conspicuous places in the territory of the local government units where the distraint is made; specifying the time and place of sale, and the articles distrained. The time of sale shall not be less than twenty (20) days after notice to the owner or possessor of the property as above specified and the publication or posting of the notice. One place for the posting of the notice shall be at the Office of the Municipal Mayor. (d) Release of Distrained Property upon Payment Prior to Sale. If not any times prior to the consummation of the sale, all proper charges are paid to the officer conducting the same, the goods or effects distrained shall be restored to the owner. (e) Procedure of Sale. At the time and place fixed in the notice, the officer conducting the sale shall sell the goods or effects so distrained at public auction to the highest bidder for cash. Within five (5) days after the same, the Municipal Treasurer, shall make a report of the proceedings in writing to the Municipal Mayor. Should the property distrained be not disposed of within one hundred and twenty (120) days from the date of distraint, the same shall be considered as sold to the local government unit concerned for the amount of the assessment made thereon by the Committee on Appraisal and to the extent of the same amount, the tax delinquencies shall be canceled. Said Committee on Appraisal shall be composed of the Municipal Treasurer as Chairman, with a representative of the Commission on Audit and the Municipal Assessor as Members. (f) Disposition of Proceeds. The proceeds of the sale shall be applied to satisfy the tax including the surcharges, interest, and other penalties incident to delinquency, and the expenses of the distraint and sale. The balance over and above what is required to pay the entire claim shall be returned to the owner of the property sold. The expenses chargeable upon the seizure and sale shall embrace only the actual expenses of seizure and preservation of the property pending the sale, and no charge shall be imposed for the services of the local officer or his representative. Where the proceeds of the sale are insufficient to satisfy the claim, other property may, in like manner, be distrained until the full amount, including all expenses, is collected. ACcTDS (g) Levy on Real Property. After the expiration of the time required to pay the delinquency tax, fee or charge, real property may be levied on before, simultaneously or after the distraint of personal property belonging to the delinquent taxpayer. To this end, the Municipal Treasurer, shall prepare a duly authenticated certificate showing the name of the taxpayer and the amount of the tax, fee or charge, and penalty due from him. Said certificate shall operate with the force of a legal execution throughout the Philippines. Levy shall be effected by writing upon said certificate of description of the property upon which levy is made. At the same time, written notice of the levy shall be mailed to or served upon the Assessor and Register of Deeds of the municipality who shall annotate the levy on the tax declaration and certificate of title of the property, respectively, and the delinquent taxpayer or, if he be absent from the municipality, to his agent or the manager of the business in respect to which the liability arose, or if there be none, to the occupant of the property in question. In case the levy on real property is not issued before or simultaneously with the warrant of distraint on personal property, and the personal property of the taxpayer is not sufficient to satisfy his delinquency, the Municipal Treasurer, shall within thirty (30) days after execution of the distraint, proceed with the levy on the taxpayer's real property. A report on any levy shall, within ten (10) days after receipt of the warrant, be submitted by the levying officer to the Sangguniang Bayan. (h) Penalty for Failure to Issue and Execute Warrant. Without prejudice to criminal prosecution under the Revised Penal Code and other applicable laws, the Municipal Treasurer, if he fails to issue or execute the warrant of distraint or levy after the expiration of the time prescribed, or if he is found guilty of abusing the exercise thereof by competent authority, shall be automatically be dismissed from the service after due notice and hearing. DHITSc (i) Advertisement and Sale. Within thirty (30) days after levy, the Municipal Treasurer shall proceed to publicly advertise for sale or auction the property or a usable portion thereof as may be necessary to satisfy the claim and cost of sale; and such advertisement shall cover a period of at least thirty (30) days. It shall be effected by posting a notice at the main entrance of the 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 municipality. The advertisement shall contain the amount of taxes, fees or charges, and penalties due thereon, and the time and place of sale, the name of taxpayer against whom the taxes, fees or charges are levies, and a short description of the property to be sold. At any time before the date fixed for the sale, the taxpayer may stay the proceedings by paying the taxes, fees, charges, penalties and interest. If he fails to do so, the sale shall proceed and shall be held either at the main entrance of the municipal hall or on the property to be sold, or at any other place as determined by the Municipal Treasurer, conducting the sale and specified in the notice of sale. Within thirty (30) days after the sale, the Municipal Treasurer or his deputy shall make a report of the sale to the Sangguniang Bayan, and which shall form part of his records. After consultation with the Sangguniang Bayan, and which shall form part of his records. After consultation with the Sanggunian, the Municipal Treasurer shall make and deliver to the purchaser a certificate of sale, showing proceedings of the sale, describing the property sold, stating the name of the purchaser and setting out the exact amount of all taxes, fees, charges and related surcharges, interests, or penalties: Provided, however, that any excess in the proceeds of the sale over the claim and cost of sales shall be turned over to the owner of the property. The Municipal Treasurer may, by a duly approved ordinance, advance an amount sufficient to defray the costs of collection by means of the remedies provided for in this Ordinance, including the preservation or transportation in case of personal property, and the advertisement and subsequent sale, in cases of personal and real property including improvements thereon. aATEDS (j) Redemption of Property Sold. Within one (1) year from the date of sale, the delinquent taxpayer or his representative shall have the right to redeem the property upon payment to the Municipal Treasurer of the total amount of taxes, fees or charges, and related surcharges, interests or penalties from the date of delinquency to the date of sale, plus interest of not more than two percent (2%) per month on the purchase price from the date of purchase to the date of redemption. Such payment shall invalidate the certificate of sale issued to the purchaser and the owner shall be entitled to a certificate of redemption from the Municipal Treasurer or his representative. The Municipal Treasurer or his deputy upon surrender by the purchaser of the certificate of sale previously issued to him, shall forthwith return to the latter the entire purchase price paid by him plus the interest of not more than two percent (2%) per month herein provided for, the portion of the cost of sale and other legitimate expenses incurred by him, and said property thereafter shall be free from the lien of such taxes, fees or charges and other related surcharges, interests, and penalties. The owner, shall not, however, be deprived of the possession of said property and shall be entitled to the rentals and other income thereof until the expiration of the time allowed for its redemption. (k) Final Deed of Purchaser. In case the taxpayer fails to redeem the property as provided herein the Municipal Treasurer shall execute a deed conveying to the purchaser so much of the property as has been sold, free from liens of any taxes, fees, charges, related surcharges, interests and penalties. The deed shall sufficiently recite all the proceedings upon which the validity of the sale depends. SEHaTC (l) Purchase of Property by the Municipality for Want of Bidder. In case there is no bidder for the real property advertised for sale as provided herein or if the highest bid is for an amount insufficient to pay the taxes, fees, or charges, related surcharges, interests, penalties and cost, the Municipal Treasurer shall purchase the property on behalf of the municipality to satisfy the claim and within two (2) days thereafter shall make a report to his proceedings which shall be reflected upon the records of his office. It shall be the duty of the Registrar of Deeds concerned upon registration with his office of any such declaration of forfeiture to transfer the title of the forfeited property to this municipality without the necessity of an order from a competent court. Within one (1) year from the date of such forfeiture the taxpayer or any of his representative, may redeem the property by paying to the Municipal Treasurer the full amount of the taxes, fees, charges and related surcharges, interests or penalties, and the costs of sale. If the property is not redeemed as provided herein, the ownership thereof shall be fully vested on the municipality. (m) Resale of Real Estate Take for Taxes, Fees or Charges. The Sangguniang Bayan may, by a duly approved ordinance, and upon notice of not less than twenty (20) days, sell and dispose of the real property acquired the preceding paragraph at public auction. The proceeds of the sale shall accrue to the general fund of this municipality. HcSaAD (n) Collection of Delinquent Taxes, Fees, Charges or Other Revenues through Judicial Action. The municipality may enforce the collection of delinquent taxes, fees, charges or other revenues by civil action in any court of competent jurisdiction. The civil action shall be filed by the Municipal Treasurer within the period prescribed in Section 194 of the Republic Act No. 7160, as implemented under Article 284 of the Implementing Rules and Regulations (IRR). (o) Further Distraint or Levy. The remedies by distraint and levy may be repeated if necessary until the full amount due, including all expenses is collected. (p) Personal Property Exempt from Distraint of Levy. The following property shall be exempt from distraint and the levy, attachment or execution thereof for delinquency in the payment of any local tax, fee or charge, including the related surcharge and interest: 1. Tools and 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; DEcTCa 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 three (3) years from the date they became due. TIESCA (b) In case of fraud or intent to evade the payment of taxes, fees, or charges, the same may be assessed within ten (10) years from discovery of the fraud or intent to evade payment. (c) Local taxes, fees, or charges may be collected within five (5) years from the date of assessment by administrative or judicial action. No such action shall be instituted after the expiration of said period: Provided, however, that taxes, fees and charges assessed before the effectivity of the LGC of 1991 may be assessed within a period of three (3) years from the date of assessment. (d) The running of the periods of prescription provided in the preceding paragraphs shall be suspended for the time during which: 1. The treasurer is legally prevented from making the assessment of collection; 2. The taxpayer requests for a reinvestigation and executes a waiver in writing before expiration of the period within which to assess or collect; and SCADIT 3. The taxpayer is out of the country or otherwise cannot be located. SECTION 7C.02. Protest of Assessment . When the Municipal Treasurer or his duly authorized representative finds that correct taxes, fees, or charges have not been paid, he shall issue a notice of assessment stating the nature of the tax, fee charge, the amount of deficiency, the surcharges, interests and penalties. Within sixty (60) days from the receipt of the notice of assessment, the taxpayer may file a written protest with the Municipal Treasurer contesting the assessment; otherwise, the assessment shall become final and executory. The Municipal Treasurer shall decide the protest within sixty (60) days from the time of its filing. In cases where the protest is denied, the taxpayer shall have thirty (30) days from the receipt of denial or form the lapse of the sixty-day period prescribed herein within which to appeal with the court of competent jurisdiction otherwise the assessment becomes conclusive and unappealable. SECTION 7C.03. Claim for Refund of Tax Credit . No case or proceeding shall be maintained in any court for the recovery of any tax, fee, or charge erroneously or illegally collected until a written claim for refund or credit has been filed with the Municipal Treasurer. No case or proceeding shall be entertained in any court after the expiration of two (2) years from the date of payment of such tax, fee or charge, or from the date the taxpayer is entitled to a refund or credit. ICcDaA SECTION 7C.04. Legality of this Code . Any question on the constitutionality or legality of this Ordinance may be raised on appeal within thirty (30) days from the effectivity thereof to the Secretary of Justice who shall render a decision within sixty (60) days from the date of receipt of the appeal: Provided, however, that such appeal shall not have the effect of suspending effectivity of this Ordinance and the accrual and payment of the tax, fee or charge levied herein: Provided finally, that within thirty (30) days after the receipt of the decision or the lapse of the sixty-day period without the Secretary of Justice acting upon the appeal, the aggrieved party may file the appropriate proceedings with a court of competent jurisdiction. ARTICLE D Miscellaneous Provisions SECTION 7D.01. Power to Levy Other Taxes, Fees or Charges . The municipality may exercise the power to levy taxes, fees or charges on any base or subject not otherwise specifically enumerated herein or taxed under the provisions of the National Internal Revenue Code, as amended, or other applicable laws: Provided, that the taxes, fees or charges shall not be unjust, excessive, oppressive, confiscatory or contradictory to declared national policy. Provided, further, that the ordinance levying such taxes, fees or charges shall not be enacted without any prior public hearing conducted for the purpose. cAaTED SECTION 7D.02. Publication of the Revenue Code . Within ten (10) days after its approval, a certified copy of this Ordinance shall be published in full for three (3) consecutive days in a newspaper of local circulation. Provided, however, that in cases where there are no newspapers of local circulation, the same may be posted in at least two (2) conspicuous and publicly accessible places. SECTION 7D.03. Public Dissemination of this Code . Copies of this Revenue Code shall be furnished to the Municipal Treasurer for public dissemination. SECTION 7D.04. Authority to Adjust Rates . The Sangguniang Bayan shall have the sole authority to adjust tax rates as prescribed herein not oftener than once every five (5) years, but in no case, shall such adjustment exceed ten percent (10%) of the rates fixed under this Code. CHAPTER VIII 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 Pesos (P1,000.00) nor more than Two Thousand Five Hundred (P2,500.00) pesos, or imprisonment of not less than one (1) month nor more than six (6) months, or both, at the discretion of the court. ADEHTS 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 IX 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 judgement or action shall not affect or impair the other sections or provisions thereof. IAcTaC 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. Special Transitory Provisions . (a) Pending enactment of a Separate Market Code, existing provisions on markets and slaughterhouse fees of this Code are retained and deemed to be in full force and effect. SECTION 9.05. Effectivity . This Ordinance shall take effect upon the approval of the Sangguniang Panlalawigan and compliance with the publication requirements. ENACTED this 7th day of June 2017 . SHaIDE CERTIFIED TO BE DULY ADOPTED AND APPROVED: (SGD.) JOEL V. CAMACHO Secretary to the Sanggunian ATTESTED: (SGD.) HON. RAUL R. SABANGAN Municipal Vice-Mayor & Presiding Officer WITH THE CONCURRENCE OF THE SANGGUNIANG BAYAN: (SGD.) HON. MYLVIN T. JUNIO (SGD.) HON. JOSEPH VINCENT E. RAMOS (SGD.) HON. PHILIP R. DUMALANTA (SGD.) HON. BENJAMIN FRANCISCO S. DE VERA Absent HON. JUNIE J. ANGELES (SGD.) HON. MARTIN E. TERRADO II (SGD.) HON. MA. CATALINA E. DE VERA (SGD.) HON. AMORY M. JUNIO Absent HON. ROGELIO P. DUMALANTA Pangulo, Liga ng mga Barangay APPROVED: (SGD.) HON. CEZAR T. QUIAMBAO Municipal Mayor n Note from the Publisher: Copied verbatim from the official copy.