Baybay City Revenue Code

February 27, 2017 BAYBAY CITY ORDINANCE NO. 002-17 BAYBAY CITY REVENUE CODE Sponsored by: Honorable SP Members Atty. Ernesto M. Butawan and Edgardo R. Ompoy Seconded by: Honorable SP Members Vicente Victor G. Veloso and Leoncio P. Asilom Jr. WHEREAS, Republic Act No. 7160, otherwise known as the Local Government Code of 1991 authorizes the city government to create its own sources of revenues to defray the expenses of the government; WHEREAS, the effective delivery of service can best be achieved when the city can raise the needed revenue to finance public needs; WHEREAS, revenue raising can be optimized through sound and implementable methods of tax imposition and collection. NOW, THEREFORE, be it ordained by the Sangguniang Panlungsod in session assembled: CHAPTER I General Provisions ARTICLE 1 Title, Scope and Definition of Terms SECTION 1. Title . This ordinance shall be known as the Baybay City Revenue Code. SECTION 2. Scope and Application . This Code shall govern the levy, assessment, and collection of taxes, fees, charges and other impositions, denominated in Philippine peso unless otherwise specified, within the territorial jurisdiction of Baybay City, Leyte. SECTION 3. Definition of Terms . When used in this Code the following terms shall have the following meaning: Actual Use the purpose for which the real property is principally or predominantly utilized by the person in possession thereof. Advertising Agency includes all persons who are engaged in the business of advertising 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. Agricultural Products include the yield of the soil such as corn, rice, wheat, rye, hay, coconuts, sugarcane, tobacco, root crops, vegetables, fruits, flowers and their by-products; ordinary salt and kinds of fish, poultry and livestock and animal products whether in their original form or not. The phrase "whether in their original form or not" refers to the transformation of the products made by the farmer, fisherman, producer or owner through the application of processes to preserve or otherwise to prepare them for the market such as freezing, drying, salting, smoking, or stripping; 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 Styrofoam boxes or other packaging materials intended to prepare the products for the market. The term by-products shall mean those secondary materials of marketable value that are produced in the processing of an article or product, like copra cake from copra or molasses from sugar cane. Amusement is pleasurable diversion and entertainment. It is synonymous to relaxation, avocation, pastime, or fun. Amusement Places include theaters, cinemas, concert halls, circuses and other places of amusement where one seeks admission to be entertained by viewing a show or performance. Assessed Value fair market value of the real property multiplied by the assessment level. It is synonymous to taxable value. Assessment the act or process of determining the value of real property or portion thereof subject to tax, including the discovery, listing, classification and appraisal of property. Assessment Level percentage applied to the market value of a real property to determine its assessed or taxable value. 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 by applicable law or rules and regulations. Bet Taker or Promoter a person who alone or with another initiates a cockfight and/or calls and takes care of bets from owners of both gamecocks and those of other bettors before he orders commencement of the cockfight and thereafter distributes won bets to the winners after deducting a certain commission, or both. Brewer includes all persons who manufacture fermented liquors of any description for sale or delivery to others. Manufacturers of tuba, basi, tapuy or similar domestic fermented liquors, whose daily production does not exceed two hundred gauge liters are not covered in this definition. Building all kinds of roofed and walled structures which are for permanent use and built over a piece of land but excluding those merely superimposed on the soil. Business trade or commercial activity regularly engaged in as a means of livelihood or for profit. Business Agent includes all persons who act as representatives of others in the transaction of business with any public officer, as well as those who conduct collecting, advertising, employment services, or private detective agencies. Cabaret/Dance Hall includes any place or establishment where dancing is offered to the public in consideration of any admission, entrance, or any other fee paid on, before, or after the dancing show, and where professional hostesses or dancers are employed. Calibration refers to the act, method or process of (1) testing the accuracy of a pump meter or other measuring tools against a given standard. Capital Investment refers to funds invested in a firm or enterprise for the purpose of furthering its business objectives. This may also refer to a firm's acquisition of capital assets or fixed assets such as manufacturing plants and machinery that are productive over many years. Carinderia any licensed public eating place where cooked food is served at a price. Charges income derived by the city government in its proprietary functions such as market stall rentals, hospital charges, waste collection and disposal fees, transportation fares and sale of goods. City Waters include not only streams, lakes and tidal waters within the city, not being the subject of private ownership, and not contained within national parks, public forests, timber lands, forest reserves, or fishery reserves, and also include marine waters between two (2) lines drawn perpendicular to the general coastline from points where the boundary lines of the city to the sea at low tide and a third line parallel to the general coastline and fifteen (15) kilometers from it. Civil Remedies remedies in the collection of delinquent taxes either by distraint of personal property, levy on real property, cancellation of business permit or by judicial actions. Cockfighting sport of pitting of evenly matched gamecocks in an actual fight where bets on either side are laid. Cockfighting may also be in the form of "cockfighting derby; pintakasi or tupada," or its equivalent in different Philippine localities. Cockpit includes any place, compound, building or portion thereof licensed to hold cockfights, except during barangay fiesta celebrations where cockfights maybe held in a location for which a special permit had been secured. Contractor includes persons, natural or juridical, not subject to professional tax under Section 139 of the Local Government Code of 1991, whose activity consist essentially of the sale of all kinds of services for a fee, regardless of whether or not the performance of the service calls for the exercise or use of the physical or mental faculties of such contractor or his employees. As used in this Article, the term "contractor" shall include general engineering, general building and specially contractors as defined under applicable laws, filling, demolition and salvage works contractors; proprietors or operators of mine drilling apparatus; proprietors or operators of dockyards; persons engaged in the installation of water system, and gas or electric light, heat, or establishments; proprietors or operators of smelting plants; engraving plating and plastic lamination establishments; proprietors or operators of establishments for repairing, repainting, upholstering, washing or greasing of vehicles, heavy equipment, vulcanizing, recapping and battery charging; proprietors or operators of furniture shops and establishments for planning or surfacing and re-cutting of lumber and sawmills under contract to saw or cut logs belonging to others; proprietors or operators of dry-cleaning or dyeing establishments, steam laundries, and using washing machines; proprietors or owners of shops for the repair of any kind of mechanical and electrical devices; instruments, apparatus, or furniture and shoe repairing by machine or any mechanical and electrical devices; proprietors or operators of establishments or lots for parking purposes; proprietors or operators of tailor shops, dress shops, milliners and hatters, beauty parlors, barbershops, massage clinics, sauna, Turkish and Swedish baths, slenderizing and body-building saloon and similar establishments; photographic studios; funeral parlors; proprietors or operators of hotels, motels, and lodging hoses; proprietors or operators of arrastre and stevedoring, warehousing, or forwarding establishments; master plumbers, smiths and house or sign painters; printers, bookbinders, lithographers, publishers except those engaged in the publication or printing of any newspaper, magazine, review or bulletin which appears at regular intervals with fixed prices for subscription and sale and which is not devoted principally to the publication of advertisements; business agents, private detectives or watchman agencies; commercial and immigration brokers; cinematographic film owners, lessors and distributors. The term contractor shall include welding shops, service stations, white/blue, printing, recopying, or photocopying services, assaying laboratories, advertising agencies, shops for shearing animals, vaciador shops, stables, construction of motor vehicles, animal drawn vehicles, and/or tricycles, lathe machine shops, furniture shops, and proprietors of bulldozers and other heavy equipment available to others for consideration. 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. Corporation includes partnership, no matter how created or organized, joint stock companies, joint accounts (cuentas or participation), associations or insurance companies. General professional partnerships and joint ventures or consortiums 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 are not considered corporation under this definition. 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 and business. Dealer 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 on his commodities but upon the skill and foresight with which he watches the market. CAIHTE Economic Life estimated period over which it is anticipated that a machinery or equipment will be profitably utilized. Fee 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 by an agency for the services of a public officer in the discharge of his official duties. Forest Products timber, pulp-wood/chip-wood, firewood, fuel wood and minor forest products such as bark, tree tops, resins, gum, wood, oil, honey, beeswax, nips, rattan or other forest growth such as grass, shrub, and flowering plants, including the associated water, fish, scenic, historical, recreational, and geologic resources in forest lands. Forest Land includes the public forest, the permanent forest, the forest reserves and forest reservations. Franchise right or privilege 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. Gaffer (Taga-Tari) a person expert in the art of arming fighting cocks with gaffs on one or both legs. Gross Receipts are the total amounts an organization received in an accounting period without deducting any costs or expenses. Gross Sales is the grand total of all sale transactions reported in a period without deductions included in the figure. Importer any person who brings articles, goods, wares or merchandise of any kind or class from abroad and unloaded in the Philippines, after which are consumed 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 on tax-exempt status 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. International Derby an invitational cockfight participated in by local and foreign game cockers or cockfighting "aficionados" with "pot money" awarded to the proclaimed winning entry. Levy imposition or collection of an assessment, tax, fee, charge, or fine. License or Permit 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. Local Derby an invitational cockfight participated in by game cockers or cockfighting "aficionados" of the Philippines with "pot money" awarded to the proclaimed winning entry. Manufacturer includes every person who, by physical or chemical process, alters the exterior texture or form or inner substance of any raw material or manufactured or partially manufactured product in such manner as to prepare it for special use to which it could not have been put in its original condition, or who by any such process, alters the quality of any raw material or manufactured or partially manufactured product so as to change 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 product 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 product 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 or for his own use or consumption. Marginal Farmer or Fisherman individuals engaged in subsistence farming or fishing limited to the sale, barter or exchange of agricultural or marine products produced by himself and his immediate family and whose annual gross income from such farming or fishing does not exceed Fifty Thousand Pesos (P50,000.00) or the poverty line established by NEDA for the particular region or locality, whichever is higher. Mobile Trader 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. Motor Vehicle any vehicle propelled by any power other than muscular power using public roads, excluding road rollers, trolley cars, street sweepers, sprinklers, lawn mowers, bulldozers, graders, forklifts, amphibian trucks, and cranes 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 are included in this definition. Motorized Tricycle a motor vehicle composed of a motorcycle fitted with a single-wheeled sidecar or a motorcycle with a two-wheeled cab, the latter having a total of four wheels, otherwise known as the motorela. Operator includes the owner, manager, administrator, or any other person who is responsible for the operation of a business establishment or undertaking. Peddler any person who, either for himself or on commission, travels from place to place and sells his goods or offers to sell and delivers the same. Whether a peddler is a wholesale peddler or retail peddler shall be determined from the definition of wholesale dealer or retail dealer as provided in this Ordinance. Persons every natural or juridical being, susceptible of rights and obligations or of being the subject of legal relations. Public Market 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. Privilege right or immunity granted as a peculiar benefit, advantage or favor. 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, wash, sap, or syrup through continuous closed vessels and pipes until the manufacturing process 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. Referee (Sentenciador) a person who oversees the proper gaffing of fighting cocks; determines the physical condition of gamecocks while the cockfight 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 cockfight by announcing the win or tie in a cockfight. Rental value of the consideration, whether in money or otherwise, given for the enjoyment or use of a thing. Resident natural person who have their habitual residence in the province, city, or municipality where they exercise their civil rights and fulfill their civil obligations; in regard to juridical persons, the law or other provision creating or recognizing them, fixes their residence in a particular province, city or municipality. In the absence of such laws, juridical persons are residents of the province, city or municipality where they have their legal residence or principal place of business or where they conduct their principal business or occupation. Restaurant any place which provides food to the public and accepts orders from them at a price. This term includes caterers. Retail sale where the purchaser is the consumer of the commodity bought, irrespective of the quantity of the commodity purchased. Revenue includes taxes, fees and charges that a state or its political subdivision collects and receives into the treasury for public purposes. Services duties, work or functions performed or discharged by a government officer, or a valuable action, deed, or effort performed to satisfy a need or to fulfill a demand. Tax 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. Tricycle Operators are persons engaged in the business of operating tricycles. Tricycle-for-Hire a vehicle composed of a motorcycle fitted with a single-wheeled side car or a motorcycle with a two-wheeled cab operated to render transport services to the general public for a fee. Motorized Tricycle Operator's Permit (MTOP) a document granting franchise or license to a person, natural or juridical, allowing him to operate tricycles-for-hire over specified zones. Vessels include every type of boat, craft or other artificial contrivance, capable of being used, as a means of transportation. Wharfage a fee assessed against the cargo of a vessel engaged in foreign or domestic trade based on quantity, weight, or measure. Wholesale 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. Zone a contiguous land area or block, say a subdivision or barangay, where tricycles-for-hire may operate without a fixed origin and destination. ARTICLE 2 Construction of Provisions SECTION 1. Words and Phrases Not Herein Expressly Defined. Words and phrases embodied in this Code not specifically defined shall have the same definitions as these are found in the Local Government Code of 1991. SECTION 2. Rules of Construction . In construing the provisions of this Code, the following rules of construction shall be observed unless inconsistent with the manifest intent of the provisions; (a) General Rules . All words and phrases shall be construed and understood according to the common and approved usage of the language; but the technical words and phrases and such other words in this Code which may have acquired a peculiar or appropriate meaning shall be construed and understood according to such technical, peculiar or appropriate meaning. (b) Gender and Number . Every word in the Code importing the masculine gender shall extend to both male and female. Every word importing the singular number shall apply to several persons or things as well; and every word importing the plural number shall extend and be applied to one person or thing as well. (c) Reasonable Time . In all cases where any act is required to be done within the reasonable time, the same shall be deemed to mean such time as may be necessary for the prompt performance of the act. (d) Computation of Time . The time within which an act is to be done as provided in this Code, or in any rule or regulation issued pursuant to the provisions thereof, when expressed in days, shall be computed by excluding the first day and including the last day, except if the last day falls on a Sunday or holiday, in which case the same shall be excluded in the computation and the business day following shall be considered the last day. (e) References . All references to chapters, articles, or sections are to the Chapters, Articles or Sections in this Code unless otherwise specified. (f) Conflicting Provisions of Chapters . If the provisions of different chapters conflict with or contravene each other, the provisions of each chapter shall prevail as to all specific matters and questions involved therein. (g) Conflicting Provisions of Sections . If the provisions of the different sections in the same article conflict with each other, the provisions of the Section which is the last in point of sequence shall prevail. CHAPTER II City Taxes ARTICLE 1 Real Property Tax SECTION 1. Imposition of the Basic Real Property Tax . There is hereby levied an annual ad valorem tax at the rate of one point five percent (1.5%) of the assessed value of real property, such as lands, buildings, machinery and other improvements affixed or attached to real property located in this city. SECTION 2. Additional Levy on Real Property for the Special Education Fund (SEF). There is hereby levied a one percent (1%) tax on the assessed value of real property which shall be in addition to the basic real property. The proceeds thereof shall accrue exclusively to the Special Education Fund (SEF). SECTION 3. Exemptions . The following are exempted from payment of the basic real property tax and the SEF tax: (a) Real property owned by the Republic of the Philippines or any of its political subdivisions except when the beneficial use thereof has been granted, for consideration or otherwise, to a taxable person; DETACa (b) Charitable institutions, churches, and parsonage or convents appurtenant thereto, mosques, nonprofit or religious cemeteries and all lands, buildings and improvements actually, directly, and exclusively used for religious, charitable or educational purposes; (c) All machineries and equipment that are actually, directly and exclusively used by local water districts and government-owned or controlled corporations engaged in the supply and distribution of water and/or generation and transmission of electric power; (d) All real property owned by duly registered cooperatives as provided for under RA 6938; and (e) Machinery and equipment used for pollution control and environmental protection. Except as provided herein and pursuant to Section 234 of the LGC, any exemption from payment of real property tax previously granted to, or presently enjoyed by, all persons, whether natural or juridical, including all government-owned or controlled corporations are hereby withdrawn effective January 1, 1992. SECTION 4. Time of Payment . The real property tax herein levied together with the additional levy on real property for the Special Education Fund (SEF) shall be due and payable on the first day of January. The same may, however, at the discretion of the taxpayer, be paid without interest/penalty in four (4) equal installments: the first installment on or before March 31; the second installment, on or before June 30; the third installment, on or before September 30; and the last installment, on or before December 31. Both the basic tax and the additional SEF tax shall be collected simultaneously. Payments of real property tax shall first be applied to prior years' delinquencies, interests and penalties, if any, and only after said delinquencies are settled may tax payments be credited for the current period. SECTION 5. Tax Discount for Advanced and Prompt Payment. If the basic real property and additional SEF tax are paid on or before the deadlines as provided for in Section 4, Article I, Chapter II of this Code, the taxpayer shall be entitled to a discount of ten percent (10%). If the above mentioned taxes are paid in full before March 31, the taxpayer shall be entitled to twenty percent (20%) tax discount. The above mentioned discount shall only be granted to properties without any delinquency. SECTION 6. Collection and Distribution of Proceeds . The collection of the real property tax with interest thereon and related expenses, and the enforcement of the remedies provided in this Article or any applicable laws, shall be the responsibility of the City Treasurer. The City Treasurer may deputize the Barangay Treasurer to collect all taxes on real property located in the barangay; provided, that the Barangay Treasurer is properly bonded for the purpose; provided, further, that the premium on the bond shall be paid by the City Government. The proceeds of the basic real property tax, including interest thereon, and proceeds from the use, lease or disposition, sale or redemption of property acquired at a public auction, and fifty percent (50%) of the tax paid under protest, in accordance with the provisions of this Article, shall be distributed as follows: (a) Seventy percent (70%) shall accrue to the General Fund of the City; (b) Thirty percent (30%) shall be distributed among the component barangays of the city: 1. Fifty percent (50%) intended for distribution to the component barangays shall accrue to the barangay where the property is located. 2. The remaining fifty percent (50%) shall accrue equally to all component barangays of this city. The share of the barangay shall be released directly to the Barangay Treasurer on a quarterly basis within five (5) days after the end of each quarter, without need of any further action, and shall not be subject to any lien or holdback for whatever purpose subject to such rules as may be prescribed by the Commission on Audit for this purpose. The proceeds of the additional one percent (1%) SEF tax shall be automatically released to the city school board for the operation and maintenance of public schools, construction and repair of school buildings, facilities and equipment, educational research, purchase of books and periodicals, and sports development as determined and approved by the city school board. SECTION 7. Administrative Provisions . (a) On the Collection of the Real Property Tax 1. Assessor to Furnish Treasurer with Assessment Roll. The City Assessor shall prepare and submit to the City Treasurer on or before the thirty-first (31st) day of December each year, an assessment roll containing a list of all persons whose real properties have been newly assessed or reassessed and the values of such properties. 2. Notice of Time for Collection of Tax . The City Treasurer shall, on or before the thirty-first (31st) day of January each year, in the case of basic real property tax and the additional tax for the SEF or on any other date to be prescribed by the Sangguniang Panlungsod in the case of any other tax levied under this Article, post the notice of the dates when the tax may be paid without interest at a conspicuous and publicly accessible place at the city hall. Said notice shall likewise be published in a newspaper of general circulation in the locality once a week for two (2) consecutive weeks. 3. Payment under Protest . 3.1 No protest shall be entertained unless the taxpayers first pays the tax. There shall be annotated on the tax receipts the words "paid under protest." The protest in writing must be filed within thirty (30) days from payment of the tax the City Treasurer who shall decide the protest within sixty (60) days from receipt. 3.2 Fifty percent (50%) of the tax paid under protest shall be held in trust by the City Treasurer. The other fifty percent (50%) shall form part of the proceeds to be distributed in accordance with Sec. 2A.07 of this Code. 3.3 In the event that the protest is finally decided in favor of the taxpayer, the amount or portion of the tax protested shall be refunded to the protester, or applied as tax credit against his existing or future tax liability. 3.4 In the event that the protest is denied or upon lapse of the sixty (60)-day period prescribed in sub-paragraph a, the taxpayer may, within sixty (60) days from receipt of the written notice of assessment, appeal to the City Board of Assessment Appeals by filing a petition under oath in the standard form prescribed therefor, together with copies of the tax declaration and such affidavits or documents in support of the appeal. 4. Repayment of Excessive Collection . When as assessment of basic real property tax, or any tax levied under this Article, is found to be illegal or erroneous and tax is accordingly reduced or adjusted, the taxpayer may file a written claim for refund or credit for taxes and interests with the City Treasurer within two (2) years from the date the taxpayer is entitled to such reduction or adjustment. The City Treasurer shall decide the claim for tax refund or credit within sixty (60) days from receipt thereof. In case the claim for tax refund or credit is denied, the taxpayer, may within sixty (60) days from the date of receipt of the written notice of assessment, appeal to the City Board of Assessment Appeals by filing a petition under oath in the standard form prescribed therefor, together with copies of the tax declaration and such affidavits or documents in support of the appeal. 5. Notice of Delinquency in the Payment of the Real Property Tax . 5.1 When the real property tax or any other tax imposed under this Article becomes delinquent, the City Treasurer shall immediately cause a notice of the delinquency to be posted at the main entrance of the hall and in a publicly accessible and conspicuous place in each barangay. The notice of delinquency shall also be published once a week for two (2) consecutive weeks, in a newspaper of general circulation in the city. 5.2 Such notice shall specify the date upon which the tax became delinquent and shall state that personal property may be distrained to effect payment. It shall likewise state that at any time before the distraint of personal property, payment of tax with surcharges, interests, and penalties may be made in accordance with Sec. 2A.09 of this Code, and unless the tax, surcharges and penalties are paid before the expiration of the year for which the tax is due, except when the notice of assessment or special levy is contested administratively or judicially, the delinquent real property will be sold at public auction, and the title to the property will be vested in the purchaser, subject, however, to the right of the delinquent owner of the property or any person having legal interest therein to redeem the property within one (1) year from the date of sale. 6. Remedies for the Collection of Real Property Tax . For the collection of the basic real property tax and any other levied under this Article, the city may avail of the remedies by administrative action through levy on real property and sale of real property by public auction or by judicial action. 7. City Government's Lien . The basic real property tax and any other tax levied under this Article constitutes alien on the property subject to tax, superior to all liens, charges or encumbrances in favor of any person, irrespective of the owner or possessor thereof, enforceable by administrative or judicial action, and may only be extinguished upon payment of the tax and related interests and expenses. 8. Levy on Real Property . After the expiration of the time required to pay the basic real property tax or any other tax levied under this Article, real property subject to such tax may be levied upon through issuance of a warrant on or before, or simultaneously with the institution of the civil action for the collection of the delinquent tax. The City Treasurer when issuing a warrant of levy shall prepare a duly authenticated certificate showing the name of the delinquent owner of the property or person having legal interest therein, the description of the property, the amount of tax due and the interest thereon. The warrant shall operate with the force of a legal execution throughout the city. The warrant shall be mailed to, or served upon the delinquent owner of the real property of person having legal interest therein, or in case he is out of the country or cannot be located, to the administrator or occupant of the property. At the same time, written notice of the levy with the attached warrant shall be mailed to or served upon the City Assessor and Register of Deeds of the city, who shall annotate the levy on the tax declaration and certificate of title of the property, respectively. The levying officer shall submit a report on the levy to the Sangguniang Panlungsod within ten (10) days after receipt of the warrant by the owner of the property or person having legal interest therein. 9. Penalty for Failure to Issue and Execute Warrant . Without prejudice to criminal prosecution under the Revised Penal Code and other applicable laws, the City Treasurer or his deputy who fails to issue or execute the warrant of levy within one (1) year from the time the tax becomes delinquent or within thirty (30) days from the date of issuance thereof, or who is found guilty of abusing the exercise thereof in an administrative or judicial proceeding shall be dismissed from the service. 10. Advertisement and Sale . Within thirty (30) days after serving the warrant of levy, the City Treasurer shall proceed to publicly advertise for sale or auction the property or a usable portion thereof as may be necessary to satisfy the tax delinquency and expenses of sale. The advertisement shall be affected by posting a notice at the main entrance of the city hall, and in a publicly accessible and conspicuous place in the barangay where the property is located, and by publication once a week for two (2) consecutive weeks in a newspaper of general circulation in the city. The advertisement shall specify the amount of the delinquent tax, the interest due thereon and expenses of sale, the date and place of sale, the name of the owner of the real property or person having legal interest therein, and a description of the property to be sold. At any time before the date fixed for the sale, the owner of the real property or person having legal interest therein may stay the proceedings by paying the delinquent tax, the interest due thereon and the expenses of sale. The sale shall be held either at the main entrance of the city hall, or on the property to be sold, or at any other place as specified in the notice of sale. aDSIHc Within thirty (30) days after the sale, the City Treasurer or his deputy shall make a report of the sale to the Sangguniang Panlungsod and which shall form part of his records. The City Treasurer shall likewise prepare and deliver to the purchaser a certificate of sale which shall contain the name of the purchaser, a description of the property sold, the amount of the delinquent tax, the interest due thereon, the expenses of sale and a brief description of the proceedings. Provided, however, that proceeds of the sale in excess of the delinquent tax, the interest due thereon, and the expenses of sale shall be remitted to the owner of the real property or person having legal interest therein. The City Treasurer may advance an amount sufficient to defray the cost of collection through the remedies provided for in this Article, including the expenses of advertisement and sale. 11. Redemption of Property Sold . Within one (1) year from the date of sale, the owner of the delinquent real property or person having legal interest therein, or his representative, shall have the right to redeem the property upon payment to the City Treasurer of the amount of the delinquent tax, including the interest due thereon, and the expenses of sale from the date of delinquency to the date of sale, plus interest of two percent (2%) per month on the purchase price from the date of redemption. Such payment shall invalidate the certificate of sale issued to the purchaser and the owner of the delinquent real property or person having legal interest therein shall be entitled to a certificate of redemption which shall be issued by the City Treasurer or his deputy. From the date of sale until the expiration of the period of redemption, the delinquent real property shall remain in possession of the owner or person having legal interest therein who shall be entitled to the income and other fruits thereof. The City Treasurer or his deputy, upon receipt from the purchaser of the certificate of sale, shall forthwith return to the latter the entire amount paid by him plus interest of two percent (2%) per month. Thereafter, the property shall be free from lien of such delinquent tax, interest due thereon and expenses of sale. 12. Final Deed to Purchaser . In case the owner or person having legal interest therein fails to redeem the delinquent property as provided herein, the City Treasurer shall execute a deed conveying to the purchaser said property, free from lien of the delinquent tax, interest due thereon and expenses of sale. The deed shall briefly state the proceedings upon which the validity of the sale rests. 13. Purchase of Property by the City Government 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 real property tax and the related interest and cost of sale, the City Treasurer conducting the sale shall purchase the property in behalf of the City Government to satisfy the claim and within two (2) days thereafter shall make a report of the proceedings which shall be reflected upon the records of his office. It shall be the duty of the Register of Deeds upon registration with his office of any such declaration of forfeiture to transfer the title of the forfeited property to the city without the necessity of an order from a competent court. Within one (1) year from the date of such forfeiture, the owner of the delinquent real property or person having legal interest therein, or his representative, shall have the right to redeem the property upon payment to the City Treasurer the full amount of the real property tax and the related interest, and the costs of sale. If the property is not redeemed as provided herein, the ownership thereof shall be fully vested in the city. 14. Resale of Real Estate Taken for Taxes, Fees or Charges . The Sangguniang Panlungsod may, through a separate ordinance and upon notice of not less than twenty (20) days, sell and dispose of the real property acquired under the preceding subsection at public auction. The proceeds of the sale shall accrue to the General Fund of the City. 15. Further Distraint or Levy . Levy may be repeated if necessary until the full amount due, including all expenses, is collected. 16. Collection of Real Property Tax Through the Courts . The City Government may enforce the collection of the basic real property tax or any tax levied under this article by civil action in any court of competent jurisdiction. The following civil action shall be filed by the City Treasurer within the period prescribed in subsection (c) 21 of Sec. 2A.08. 16.1 The City Treasurer shall furnish the City Legal Office a certified statement of delinquency who, within fifteen (15) days after receipt, shall file the civil action in the name of the city, the proper court of competent jurisdiction. The jurisdiction of the court is determined by the amount sought to be recovered exclusive of interests and costs. Thus, where the delinquent tax due does not exceed Ten Thousand Pesos (P10,000.00) the competent court is the City Trial Court and where the amount is in excess of Ten Thousand Pesos (P10,000.00), the proper court is the Regional Trial Court. 16.2 Where cognizable in an inferior court, the action must be filed in the city where the delinquent property is located. Where the Regional Trial Court has jurisdiction, the plaintiff LGU shall file the complaint in the city where the property is situated. 16.3 In both cases, that is, where the claim is either cognizable by an inferior court or by the Regional Trial Court, the City Treasurer shall furnish the City Legal Officer the exact address of the defendant where he may be served with summons. 17. Action Assailing Validity of Tax Sale . No court shall entertain action assailing the validity of any sale at public auction of real property or rights therein under this Article until the taxpayer shall have deposited with the court the amount for the real property was sold, together with interest of two percent (2%) per month from the date of sale to the time of the institution of the action. The amount so deposited shall be paid to the purchaser at the auction sale if the deed is declared invalid but it shall be refunded to the depositor if the action fails. Neither shall any court declare a sale at public auction invalid by reason of irregularities or informalities in the proceedings unless the substantive right of the delinquent owner of real property or the person having legal interest therein have been impaired. 18. Payment of Delinquent Taxes on Property Subject of Controversy . In any action involving the ownership or possession of, or succession torn real property, the court may motu propio or upon representation of the City Treasurer or his deputy, award such ownership, possession or succession to any party to the action upon payment to the court of the taxes with interest due on the property and all other costs that may have accrued, subject to the final outcome of the action. 19. Treasurer to Certify Delinquencies Remaining Uncollected. The City Treasurer or his deputy shall prepare a certified list of all real property tax delinquencies which remained uncollected or unpaid for at least one (1) year in his jurisdiction, and a statement of the reason or reasons for such non-collection or non-payment, and shall submit to the Sangguniang Panlungsod on or before the thirty-first (31st) of December of the year immediately succeeding the year in which the delinquencies were incurred, with a request for assistance in the enforcement of the remedies for collection provided herein. (b) Special Provisions . 1. Condonation or Reduction of Real Property Tax and Interest . In case of a general failure of crops or substantial decrease in the price of agricultural or agro-based products, or calamity in the city, the Sangguniang Panlungsod by ordinance passed prior to the first (1st) day of January of any year and upon recommendation of the Local Disaster Coordinating Council, may condone or reduce, wholly or partially, the taxes and interest thereon for the succeeding year or years in the city affected by the calamity. 2. Condonation or Reduction of Tax by the President of the Philippines . The President of the Philippines may, when public interest so requires, condone or reduce the real property tax and interest for any year in the city. 3. Duty of Register of Deeds and Notaries Public to Assist the City Assessor . It shall be the duty of the Register of Deeds and Notaries Public to furnish the City Assessor with copies of all contracts selling, transferring, or otherwise conveying, leasing, or mortgaging real property received by, or acknowledged before them. 4. Insurance Companies to Furnish Information . Insurance companies are hereby required to furnish the City Assessor copies of any contract or policy insurance on buildings, structures and improvements insured by them or such other documents which may be necessary for the proper assessment thereof. 5. Fees in Court Actions . As provided for in Sec. 280 of the Local Government Code, all court actions, criminal or civil, instituted at the instance of the City Treasurer shall be exempt from the payment of court and sheriff's fees. 6. Fees in Registration of Papers or Documents on Sale of Delinquent Real Property to City . As provided for in Section 281 of the Local Government Code, all certificates, documents, and papers covering the sale of delinquent property to the city if registered in the Registry of Property, shall be exempt from the documentary stamp tax and registration fees. 7. Real Property Assessment Notices or Owner's Copies of Tax Declarations to be Exempt from Postal Charges or Fees . As provided for in Sec. 282 of the Local Government Code, all real property assessment notices or owner's copies of tax declaration sent through mails by the assessor shall be exempt from the payment of postal charges or fees. 8. Sale and Forfeiture Before Effectivity of this Code . Tax delinquencies incurred, and sales and forfeitures of delinquent real property effected, before the effectivity of this Code shall be governed by the provisions of applicable ordinance or laws then in force. SECTION 8. Interests on Unpaid Real Property Tax . Failure to pay the real property tax or any other tax levied under this Article upon the expiration of the periods as provided in Sec. 21.05, shall subject the taxpayer to the payment of interest at the rate of two percent (2%) per month on the unpaid amount or a fraction thereof, until the delinquent tax shall have been fully paid. In no case shall the total interest on the unpaid tax or portion thereof exceed thirty-six (36) months. SECTION 9. Penalties for Omission of Property from Assessment or Tax Rolls by Officers and Other Acts . Any officer charged with the duty of assessing a real property who willfully fails to assess or who intentionally omits from the assessment or tax roll any real property which he knows to be taxable, or who willfully or negligently under-assesses any real property, or who intentionally violates or fails to perform any duty imposed upon him by law relating to the assessment of taxable real property shall, upon conviction, be punished by a fine of not less than One thousand pesos (P1,000.00) nor more than Five thousand pesos (P5,000.00), or by imprisonment of not less than one (1) nor more than six (6) months, or both such fine and imprisonment, at the discretion of the court. The same penalty shall be imposed upon any officer charged with the duty of collecting the tax due on real property who willfully or negligently fails to collect the tax and institute the necessary proceedings for the collection of the same. Any other officer required in this Article to perform acts relating to the administration of the real property tax or to assist the assessor or treasurer in such administration, who willfully fails to discharge such duties shall, upon conviction, be punished by a fine of not less than Five hundred pesos (P500.00). nor more than Five thousand pesos (P5,000.00) or imprisonment of not less than one (1) month nor more than six (6) months, or both such fine and punishment, at the discretion of the court. SECTION 10. Penalties for Delaying Assessment of Real Property and Assessment Appeals . Any government official who intentionally and deliberately delays the assessment or real property or the filing of any appeal against its assessment shall, upon conviction, be punished by a fine of not less than Five hundred pesos (P500.00), nor more than Five thousand pesos (P5,000.00) or imprisonment of not less than one (1) month nor more than six (6) months, or both such fine and punishment, at the discretion of the court. SECTION 11. Penalties for Failure to Dispose the Delinquent Real Property at Public Auction . The City Treasurer who fails to dispose of delinquent real property at public auction in compliance with the pertinent provisions of this Article any other local official whose acts hinder the prompt disposition of delinquent real property at public auction shall, upon conviction, be subject to a fine of not less than One thousand pesos (P1,000.00) nor more than Five thousand pesos (P5,000.00), or by imprisonment of not less than one (1) nor more than six (6) months, or both such fine and imprisonment, at the discretion of the court. ETHIDa ARTICLE 2 Tax on Idle Lands SECTION 1. Idle Lands, Coverage . For purposes of real property taxation, idle lands shall include the following: (a) Agricultural lands, more than one (1) hectare in area, suitable for cultivation, dairying, inland fishery, and other agricultural uses, one-half (1/2) of which remain uncultivated or unimproved by the owner of the property or person having legal interest therein. Agricultural lands planted to permanent or perennial crops with at least fifty (50) trees to a hectare shall not be considered idle lands. Lands actually used for grazing purposes shall likewise not be considered idle lands. (b) Lands, other than agricultural, located in the city, more than one thousand (1,000) square meters in area one-half (1/2) of which remain unutilized or unimproved by the owner of the property or person having legal interest therein. Regardless of land area, this Article shall likewise apply to residential lots in subdivisions duly approved by proper authorities, the ownership of which has been transferred to individual owners, who shall be liable for the additional tax. Provided, however, that individual lots of such subdivisions, the ownership of which has not been transferred to the buyer shall be considered as part of the subdivision, and shall be subject to the additional tax payable by subdivision owner or operator. SECTION 2. Imposition of Tax . There is hereby levied an annual tax on idle lands at the rate of five percent (5%) of the assessed value of the property which shall be in addition to the basic real property tax. SECTION 3. Exemptions . The idle land tax shall not apply to idle lands wherein the landowner is physically or legally prevented from improving, utilizing or cultivating the same by reason of force majeure , civil disturbance, natural calamity or any justifiable cause or circumstance. Any persons having legal interest on the land desiring to avail of the exemption under this section shall file the corresponding application with the City Treasurer. The application shall state the ground(s) under which the exemption is being claimed. SECTION 4. Collection and Accrual of Proceeds . The annual tax on idle lands shall be collected at the same time and in the same manner as that of the basic real property tax. The proceeds shall accrue to the General Fund of the city. SECTION 5. Listing of Idle Lands by the Assessor . The City Assessor shall make and keep an updated record of idle lands located within his area of jurisdiction. For purposes of collection, the City Assessor shall furnish a copy thereof to the City Treasurer who shall notify, on the basis of such record, the owner of the property or person having legal interest therein of the imposition of the additional tax. ARTICLE 3 Tax on Transfer of Real Property Ownership SECTION 1. Imposition of Tax . There is hereby levied a tax on the sale, donation, barter, or on any other mode of transferring ownership or title of real property at the rate of sixty percent (60%) of one percent (1%) of the total consideration involved in the acquisition of the property or the fair market value in case the monetary consideration involved in the transfer is not substantial, whichever is higher. The fair market value as used herein shall be that reflected in the prevailing schedule of fair market values enacted by the Sangguniang Panlungsod. SECTION 2. Exemptions . The sale, transfer or other disposition of real property pursuant to RA 6657 shall be exempt from this tax. SECTION 3. Time of Payment . It shall be the duty of the seller, donor, transferor, executor or administrator to pay to the City Treasurer the tax herein imposed within sixty (60) days from the date of the execution of the deed or from the date of the property owner's death. The donor, transferor, executor or administrator shall be liable to pay twenty-five percent (25%) surcharge for failure to pay the tax herein mentioned within the prescribed period and an additional of five percent (5%) penalty for every year of delay. A fraction of a year is considered a whole year for purposes of computing the penalty to be imposed upon the delinquent donor, transferor, executor or administrator. SECTION 4. Administrative Provisions . (a) The Registrar of Deeds of the city shall, before registering any deed, require the presentation of the evidence of payment of this tax. The City Assessor shall likewise make the same requirement before canceling an old tax declaration and issuing a new one. (b) Notaries Public shall furnish the City Treasurer with a copy of any deed transferring ownership or title to any real property within thirty (30) days from the date of notarization. ARTICLE 4 Tax on Printing and Publication SECTION 1. Imposition of Tax . There is hereby levied a tax at the rate of Sixty percent (60%) of one percent (1%) of the gross annual receipts for the preceding calendar year on the business of persons engaged in the printing and/or publication of books, cards, posters, leaflets, handbills, certificates, receipts, pamphlets, and others of similar nature. In the case of a newly started business, the tax shall be one-twentieth (1/20) of one percent (1%) of the capital investment. In the succeeding calendar year, regardless of when the business started to operate, the tax shall be based on the gross receipts for the preceding calendar year, or any fraction thereof, as provided herein. SECTION 2. Exemptions . The receipts from the printing and/or publishing of books or other reading materials prescribed by the Department of Education, Culture and Sports as school texts or references shall be exempt from the tax herein imposed. SECTION 3. Time of Payment . The tax imposed in this Article shall be due and payable in quarterly installments to the City Treasurer, within the first twenty (20) days following each quarter. In the case of a newly-started business, the tax shall be paid before the business starts to operate. ARTICLE 5 Franchise Tax SECTION 1. Imposition of Tax . There is hereby imposed a tax on business enjoying a franchise tax, at a rate of Sixty percent (60%) of one percent (1%) of the gross annual receipts, which shall include both cash sales and sales on account realized during the preceding calendar year within this province, excluding the territorial limits of the city. In the case of a newly started business, the tax shall be one-twentieth (1/20) of one percent (1%) of the capital investment. In the succeeding calendar year, regardless of when the business started to operate, the tax shall be based on the gross receipts for the preceding calendar year, or any fraction thereof, as provided herein. The capital investment to be used as basis of the tax of a newly started business shall be determined in the following manner: (a) If the principal office of the business is located in the city, the paid-up capital stated in the articles of corporation in case of corporations, or in any similar document in case of other types of business organization, shall be considered as capital investment. (b) In the case of a branch or sales office located in the city which commences business operations during the same year as the principal office which is located in another locality, the paid-up capital referred in (a) shall mean the amount of the capital investment made for the said branch or sales office. (c) Where the newly started business is a branch or sales office commencing operations at a year later than that of the principal office, capital investment shall mean the total funds invested in the branch or sales office. SECTION 2. Exemptions . The term businesses enjoying franchise shall not include holders of certificates of public convenience for the operation of public vehicles for reason that such certificates are not considered as franchises. SECTION 3. Time of Payment . The tax imposed in this Article shall be due and payable in quarterly installments to the City Treasurer, within the first twenty (20) days following each quarter in the case of a newly-started business, the tax shall be paid before the business starts to operate. ARTICLE 6 Professional Tax SECTION 1. Imposition of Tax . There is hereby imposed an annual professional tax on each person engaged in the exercise or practice of his profession at the rate of Three Hundred Pesos (P300.00). SECTION 2. Coverage . Professionals who passed the bar examinations, or any board or other examinations conducted by the Professional Regulation Commission (PRC) shall be subject to the professional tax. SECTION 3. Exemption . Professionals exclusively employed in the government shall be exempt from the payment of this tax. SECTION 4. Payment of the Tax . The professional tax shall be paid before any profession herein specified can be lawfully pursued. A line of profession does not become exempt even if conducted with some other profession for which the tax has been paid. SECTION 5. Time of Payment . The professional tax shall be payable annually, on or before the thirty-first (31st) day of January of each year to the City Treasurer. Any person first beginning to practice a profession after the month of January must, however, pay the full tax before engaging therein. SECTION 6. Place of Payment . Every person legally authorized to practice his profession in this province shall pay to the city where he maintains his principal office in case he practices his profession in several places. SECTION 7. Administrative Provisions . (a) A person who paid the professional tax shall be entitled to practice his profession in any part of the Philippines without being subjected to any other national or local tax or fee for the practice of such profession. (b) The City Treasurer before accepting payment of the tax, shall require the presentation of the valid Professional Licenses issued by the Professional Regulations Commission. (c) Any individual or corporation employing a person subject to the professional tax shall require payment by that person of the tax on his profession before employment and annually thereafter. (d) Any person subject to the professional tax shall write in deeds, receipts, prescriptions, reports, books of account, plans and designs, survey's and maps, as the case may be, the number of the official receipt issued to him. ARTICLE 7 Amusement Tax on Admission SECTION 1. Imposition of Tax . There is hereby levied a tax to be collected from the proprietors, lessees, or operators of theaters, cinemas, concert halls, circuses, boxing stadia, and other places of amusement at the rate of ten percent (10%) of the gross receipts from admission fees. SECTION 2. Manner of Computing Tax . In the case of theaters or cinemas, the tax shall first be deducted and withheld by their proprietors, lessees, or operators and paid to the City Treasurer before the gross receipts are divided between said proprietors, lessees, or operators and the distributors of the cinematographic films. SECTION 3. Exemption . The holding of operas, concerts, dramas, recitals, painting and art exhibitions, flower shows, musical programs, literary and oratorical presentations, except pop, rock or similar concerts shall be exempted from the payment of the tax herein imposed. SECTION 4. Time and Place of Payment . The amusement tax on admission herein imposed shall be due and payable by the proprietor, lessee or operator concerned, within the first twenty (20) days of the month next following that for which they are due to the City Treasurer before the gross receipts are divided between the proprietors, lessees, or operator and the distributors of the cinematographic films. In the case of itinerant operators of similar modes of amusement, the tax herein prescribed shall be paid immediately after the last full show or performance. SECTION 5. Administrative Provisions . (a) Filing of Return . Upon payment of the tax due, the proprietors, lessees, or operators of theaters, cinemas, concert halls, circuses, boxing stadia, and other places of amusement, shall attach a true and complete sworn return showing the gross receipts from admission fees during the preceding month. (b) Forms of Tickets . The proprietor, lessee or operator of an amusement place where payment of a fee is required for admission, shall provide the tickets which shall be serially numbered indicating the name of the amusement place and the admission price. The serial number must be printed on both ends of tickets such that when divided into two upon being presented for admission, the serial number shall appear on both parts. The gatekeeper shall drop one-half of the torn ticket in a locked box or receptacle and the other half to be returned to the customer. The box or receptacle shall only be opened in the presence of a representative from the Office of the City Treasurer. cSEDTC (c) Registration of Tickets . All admission tickets which shall be sold to the public must first be registered with the Office of the City Treasurer and shall be stamped with the seal of said office. It shall be unlawful for any proprietor, operator and lessee of an amusement place to keep on his possession or have unregistered tickets in the amusement place. (d) Verification of Tickets . The City Mayor or City Treasurer shall, whenever they deem it necessary for the good of the service, post their duly authorized inspectors at the gates of amusement places for the purpose of verifying all tickets sold thereat. Said duly authorized inspectors shall have access to all admission tickets being sold to the public from opening time of the amusement place up to closing time. ARTICLE 8 Annual Fixed Tax for Every Delivery Truck or Van of Manufacturers or Producers, Wholesalers, Dealers or Retailers in Certain Products SECTION 1. Imposition of Tax . There is hereby imposed an annual fixed tax for every truck, van or any motor vehicle used by manufacturers, producers, wholesalers, dealers or retailers in the delivery or distribution of distilled spirits, fermented liquors, soft drinks, cigar and cigarettes, and other products as may hereafter be determined by the Sangguniang Panlungsod, to sales outlets, or consumers, whether directly or indirectly, within the city in the amount of Seven hundred fifty pesos (P750.00). SECTION 2. Exemption . The manufacturers, producers, wholesalers, dealers, and retailer referred to in the preceding sections shall be exempt from the payment of the peddlers' tax in the sale of any merchandise or article of commerce imposable by the city. SECTION 3. Time and Place of Payment . The tax imposed in this Article shall accrue on the first day of January and shall be paid to the City Treasurer within the first twenty (20) days of January. ARTICLE 9 Graduated Tax on Business SECTION 1. Imposition of Tax . There is hereby imposed on the following persons who establish, operate, conduct or maintain their respective business within the City a graduated business tax in the amounts hereafter prescribed: (a) On manufacturers, assemblers, repackers, processors, brewers, distillers, rectifiers, and compounders or liquors, distilled spirits, and wines or manufacturers of any article of commerce of whatever kind or nature. In accordance with the following schedule: Amount of Gross Sales/Receipts for the Preceding Calendar Year Amount of Tax per Annum Less than 10,000.00 247.50 10,000.00 or more but less than 15,000.00 330.00 15,000.00 or more but less than 20,000.00 453.00 20,000.00 or more but less than 30,000.00 660.00 30,000.00 or more but less than 40,000.00 990.00 40,000.00 or more but less than 50,000.00 1,237.50 50,000.00 or more but less than 75,000.00 1,980.00 75,000.00 or more but less than 100,000.00 2,475.00 100,000.00 or more but less than 150,000.00 3,300.00 150,000.00 or more but less than 200,000.00 4,125.00 200,000.00 or more but less than 300,000.00 5,775.00 300,000.00 or more but less than 500,000.00 8,250.00 500,000.00 or more but less than 750,000.00 12,000.00 750,000.00 or more but less than 1,000,000.00 15,000.00 1,000,000.00 or more but less than 2,000,000.00 20,625.00 2,000,000.00 or more but less than 3,000,000.00 24,750.00 3,000,000.00 or more but less than 4,000,000.00 29,700.00 4,000,000.00 or more but less than 5,000,000.00 34,650.00 5,000,000.00 or more but less than 6,500,000.00 36,562.50 6,500,000.00 or more At a rate of fifty-six and one-fourth (56.25%) of one percent (1%) The preceding rates shall apply only to 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 Article. (b) On wholesalers, distributors, or dealers in any article of commerce of whatever kind or nature in accordance with the following schedules: Gross Sales/Receipts for the Preceding Calendar Year Amount of Tax Per Annum Less than 1,000.00 27.00 1,000.00 or more but less than 2,000.00 49.50 2,000.00 or more but less than 3,000.00 75.00 3,000.00 or more but less than 4,000.00 108.00 4,000.00 or more but less than 5,000.00 150.00 5,000.00 or more but less than 6,000.00 181.50 6,000.00 or more but less than 7,000.00 214.50 7,000.00 or more but less than 8,000.00 247.50 8,000.00 or more but less than 10,000.00 280.50 10,000.00 or more but less than 15,000.00 330.00 15,000.00 or more but less than 20,000.00 412.50 20,000.00 or more but less than 30,000.00 495.00 30,000.00 or more but less than 40,000.00 660.00 40,000.00 or more but less than 50,000.00 990.00 50,000.00 or more but less than 75,000.00 1,485.00 75,000.00 or more but less than 100,000.00 1,980.00 100,000.00 or more but less than 150,000.00 2,805.00 150,000.00 or more but less than 200,000.00 3,630.00 200,000.00 or more but less than 300,000.00 4,950.00 300,000.00 or more but less than 500,000.00 6,600.00 500,000.00 or more but less than 750,000.00 9,900.00 750,000.00 or more but less than 1,000,000.00 13,200.00 1,000,000.00 or more but less than 2,000,000.00 15,000.00 2,000,000.00 or more At a rate of seventy-five percent (75%) of one percent (1%) The businesses enumerated in paragraph (a) above shall no longer be subject to the tax on wholesalers, distributors, or dealers provided in this Article. (c) On exporters, and on manufacturers, millers, producers, wholesalers, distributors, dealers or retailers of essential commodities enumerated hereunder at a rate not exceeding one-half (1/2) of the rates prescribed under subsections (a), (b), and (d) of this Article: 1. Rice and Corn; 2. Wheat or cassava flour, meat, dairy products, locally manufactured, processed or preserved food, sugar, salt and agricultural marine, and fresh water products, whether in their original state or not; 3. Cooking oil and cooking gas; 4. Laundry soap, detergents, and medicine; 5. Agricultural implements, equipment and post-harvest facilities, fertilizers, pesticides, insecticides, herbicides and other farm inputs; 6. Poultry feeds and other animal feeds; 7. School supplies; and 8. Cement. For 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. (d) On retailers . Gross Sales/Receipts for the Preceding Year Rate of Tax Per Annum More than P50,000 but not over P400,000.00 3% More than 400,000.00 1 1/2% The rate of three percent (3%) per annum shall be imposed on sales not exceeding Four Hundred Thousand Pesos (P400,000.00) while the rate of one and one-half percent (1 1/2%) 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 Fifty Thousand Pesos (P50,000.00) subject to existing laws and regulations. (e) On contractors and other independent contractors , in accordance with the following schedule: Gross Sales/Receipts for the Preceding Calendar Year Amount of Tax per Annum Less than 5,000.00 41.25 5,000.00 or more but less than 10,000.00 92.40 10,000.00 or more but less than 15,000.00 156.75 15,000.00 or more but less than 20,000.00 247.50 20,000.00 or more but less than 30,000.00 412.50 30,000.00 or more but less than 40,000.00 577.50 40,000.00 or more but less than 50,000.00 825.00 50,000.00 or more but less than 75,000.00 1,320.00 75,000.00 or more but less than 100,000.00 1,980.00 100,000.00 or more but less than 150,000.00 2,970.00 150,000.00 or more but less than 200,000.00 3,960.00 200,000.00 or more but less than 250,000.00 5,445.00 250,000.00 or more but less than 300,000.00 6,930.00 300,000.00 or more but less than 400,000.00 9,240.00 400,000.00 or more but less than 500,000.00 12,375.00 500,000.00 or more but less than 750,000.00 13,875.00 750,000.00 or more but less than 1,000,000.00 15,375.00 1,000,000.00 or more but less than 2,000,000.00 17,250.00 2,000,000.00 or more At a rate of seventy-five percent (75%) of one percent (1%) Provided, that in no case shall the tax on gross sales of P2,000,000.00 or more be less than P17,250.00. For purposes of this section, the tax on general engineering, general building, and specialty contractors shall initially be based on the total contract price, payable in equal annual installments within the project term. Upon completion of the project, the taxes shall be recomputed on the basis of the gross receipts for the preceding calendar years and the deficiency tax, if there be any, shall be collected as provided in this Code or the excess tax payment shall be refunded. (f) On banks and other financial institutions , at the rate of seventy-five percent (75%) of one percent (1%) of the gross receipts of the preceding calendar year derived from interest, commissions and discounts from lending activities, income from financial leasing, dividends, rentals on property, and profit from exchange or sale of property, insurance premium. All other income and receipts not herein enumerated shall be excluded in the computation of the tax. (g) The same rates of graduated taxes, viz. : Gross Sales/Receipts for the Preceding Calendar Year Amount of Tax per Annum Less than 5,000.00 41.25 5,000.00 or more but less than 10,000.00 92.40 10,000.00 or more but less than 15,000.00 156.75 15,000.00 or more but less than 20,000.00 247.50 20,000.00 or more but less than 30,000.00 412.50 30,000.00 or more but less than 40,000.00 577.50 40,000.00 or more but less than 50,000.00 825.00 50,000.00 or more but less than 75,000.00 1,320.00 75,000.00 or more but less than 100,000.00 1,980.00 100,000.00 or more but less than 150,000.00 2,970.00 150,000.00 or more but less than 200,000.00 3,960.00 200,000.00 or more but less than 250,000.00 5,445.00 250,000.00 or more but less than 300,000.00 6,930.00 300,000.00 or more but less than 400,000.00 9,240.00 400,000.00 or more but less than 500,000.00 12,375.00 500,000.00 or more but less than 750,000.00 13,875.00 750,000.00 or more but less than 1,000,000.00 15,375.00 1,000,000.00 or more but less than 2,000,000.00 17,250.00 2,000,000.00 or more At a rate of seventy-five percent (75%) of one percent (1%) Provided, that in no case shall the tax on gross sales of P2,000,000.00 or more be less than P17,250.00. SDAaTC The same rates of tax are hereby imposed on the businesses hereunder enumerated: 1. Restaurants, cafes, cafeterias, carinderias, eateries, food caterers, ice cream and other refreshment parlors, and soda fountain bars; 2. Amusement places, including places wherein customers thereof actively participate without making bets or wagers, including but not limited to night clubs, or day clubs, cocktail lounges, cabarets or dance halls, karaoke bars, skating rinks, bath houses, swimming pools, exclusive clubs such as country and sports clubs, resorts and other similar places, billiard and pool tables, bowling alleys, circuses, carnivals, merry-go-rounds, roller coasters, Ferris wheels, swings, shooting galleries, and other similar contrivances, theaters and cinema houses, boxing stadia, race tracks, cockpits and other similar establishments; 3. Commission agents; 4. Lessors, dealers, brokers of real estate; 5. Travel agencies and travel agents; 6. Boarding houses, pension houses, motels, apartments, apartelles, and condominiums; 7. Subdivision owners/Private Cemeteries and Memorial Parks; 8. Privately-owned markets; 9. Hospitals, medical clinics, dental clinics, therapeutic clinics, medical laboratories, dental laboratories; 10. Cockpit operations (to include plasada and cockpit rentals); 11. Operators of Cable Network System; 12. Operators of computer services establishment; 13. General consultancy service; 14. All other similar activities consisting essentially of the sales of services for a fee. Provided, that in no case shall the tax on gross sales of P2,000,000.00 or more be less than P17,250.00. (h) On peddlers engaged in the sale of any merchandise or article of commerce , at the rate of Seventy-five pesos (P75.00) per peddler annually. ARTICLE 10 Other Taxes on Business Tax on Mobile Traders SECTION 1. Imposition of Tax . There is hereby imposed an annual tax at the rate of one percent (1%) on the gross receipts of Mobile Traders. SECTION 2. Time of Payment . The tax shall be paid upon the issuance of the Mayor's Permit to do business in the city/municipality. SECTION 3. Administrative Provisions . The City Treasurer shall determine the taxable gross receipts by applying the Presumptive Income Level Technique provided in this Code, and thereafter assess and collect the tax due. Tax on Operators of Public Utility Vehicles SECTION 1. Imposition of Tax . There is hereby imposed a tax on operators of public utility vehicles maintaining booking office, terminal, or waiting station for the purpose of carrying passengers from this city under a certificate of public convenience and necessity or similar franchises: AMOUNT OF FEE Air-conditioned buses P100 per unit Buses without air conditioning P75 per unit "Mini" buses P50 per unit Jeepneys//AUVs P30 per unit SECTION 2. Time of Payment . The tax shall be paid within the first twenty (20) days of January of each year. Tax on Ambulant and Itinerant Amusement Operators SECTION 1. Imposition of Tax . There is hereby imposed a tax on ambulant and itinerant amusement operators during fiestas and fairs at the following rates: AMOUNT OF FEE Circus, carnivals, or the like per day Merry-Go-Round, roller coaster, Ferris Wheel, swing, shooting gallery and other similar contrivances per day 150 Sports contest/exhibitions per day 150 All other games/sports/amusement operated in a "feria" not mentioned above shall pay P200.00 per day. However, the city government through the Sangguniang Panlungsod may authorize the city mayor to enter into a "pakyaw" contract with any operator of a "feria" who offers the above-mention activities to operate exclusively said activities for a lump sum or one-time payment. SECTION 2. Time of Payment . The tax herein imposed shall be payable before engaging in such activity. Tax on Forest Concessions and Forest Products SECTION 1. Imposition of Tax . There is hereby imposed a tax on forest concessions and forest products at a rate of two percent (2%) of the annual gross receipts of the concessionaire during the preceding year. SECTION 2. 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 the first month of each quarter of the year. Tax on Newly-Started Business SECTION 1. Tax on Newly-Started Business . In the case of a newly started business under this Section, the tax shall be one-twentieth of one percent (1/20 of 1%) of the capital investment. In the succeeding calendar year, regardless of when the business started to operate, the tax shall be based on the gross receipts for the preceding calendar year or any fraction thereof, as provided in the pertinent schedules in this Article. ARTICLE 11 Exemptions SECTION 1. 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 1 and Article 2. 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. ARTICLE 12 Situs of Tax SECTION 1. Situs of the Tax. (a) For purposes of collection of the business tax under the "situs" of the tax law, the following definition of terms and guidelines shall be strictly observed: 1. Principal Office the head or main office of the businesses appearing in the pertinent documents submitted to the Securities and Exchange Commission, or the Department of Trade and Industry, or other appropriate agencies, as the case may be. The city or municipality specifically mentioned in the articles of the incorporation or official registration papers as being the official address or said principal office shall be considered as the situs thereof. In case there is a transfer or relocation of the principal office to another city or municipality, it shall be the duty of the owner, operator or manager of the business to give due notice of such transfer or relocation to the local chief executives of the cities or municipalities concerned within fifteen (15) days after such transfer or relocation is effected. 2. Branch or Sales Office a fixed place in a locality which conducts operations of the businesses as an extension of the principal office. However, offices used only as display areas of the products where no stocks or items are stored for sale, although orders for the products may be received thereat, are not branch or sales offices as herein contemplated. A warehouse which accepts orders and/or issues sales invoices independent of a branch with sales office shall be considered as a sales office. 3. Warehouse a building utilized for the storage of products for sale and from which goods or merchandise are withdrawn for delivery to customers or dealers, or by persons acting on behalf of the business. A warehouse that does not accept orders and/or issue sales invoices as aforementioned shall not be considered a branch or sales office. 4. Plantation a tract of agricultural land planted to trees or seedlings whether fruit bearing or not, uniformly spaced or seeded by broadcast methods or normally arranged to allow highest production. For purpose of this Article, inland fishing ground shall be considered as plantation. 5. Experimental Farms agricultural lands utilized by a business or corporation to conduct studies, tests, researches or experiments involving agricultural, agri-business, marine or aquatic livestock, poultry, dairy and other similar products for the purpose of improving the quality and quantity of goods and products. However, on-site sale of commercial quantity made in experimental farms shall be similarly imposed the corresponding tax under paragraph (b), Article 2L.01 of this Ordinance. (b) Sales Allocation 1. All sales made in a locality where there is branch or sales office or warehouse shall be recorded in said branch or sales office or warehouse and the tax shall be payable to the city or municipality where the same is located. 2. In cases where there is no such branch, sales office, plant or plantation in the locality where the sale is made, the sale shall be recorded in the principal office along with the sale made by said principal office and the tax shall accrue to the city or municipality where said principal office is located. 3. In cases where there is a factory, project office, plant or plantation in pursuit of business, thirty percent (30%) of 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. 4. In case of a plantation located in a locality other than that where the factory is located, said seventy percent (70%) sales allocation shall be divided as follows: Sixty percent (60%) to the city or municipality where the factory is located; and Forty percent (40%) to the city or municipality where the plantation is located. 5. In cases where there are two (2) or more factories, project offices, plants or plantations located in different localities, the seventy percent (70%) sales allocation shall be pro-rated among the localities where such factories, project offices, plants and plantations are located in proportion to their respective volumes of production during the period for which the tax is due. In the case of project offices of services and other independent contractors, the term production shall refer to the costs of projects actually undertaken during the tax period. 6. The foregoing sales allocation under par. (3) hereof shall be applied irrespective of whether or not sales are made in the locality where the factory, project office, plant or plantation is located. In case of sales made by the factory, project office, plant or plantation, the sale shall be covered by paragraph (1) or (2) above. 7. In case of manufacturers or producers which engage the services of an independent contractor to produce or manufacture some of their products, the rules on situs of taxation provided in this article as clarified in the paragraphs above shall apply except that the factory or plant and warehouse of the contractor utilized for the production or storage of the manufacturer's products shall be considered as the factory or plant and warehouse of the manufacturer. acEHCD 8. All sales made by the factory, project office, plant or plantation located in this city shall be recorded in the branch or sales office which is similarly located herein, and shall be taxable by this city. In case there is no branch or sales office or warehouse in this city, but the principal office is located therein, the sales made in that factory shall be taxable by this city along with the sales made in the principal office. (c) Port of Loading the city or municipality where the port of loading is located shall not levy and collect the tax imposable under Article L, Chapter 2 of this Ordinance unless the exporter maintain in said city or municipality its principal office, a branch, sales office, warehouse, factory, plant or plantation in which case the foregoing rule on the matter shall apply accordingly. (d) Route Sales sales made by route trucks, vans or vehicles in the city where a manufacturer, producer, wholesaler, maintains a branch or sales office or warehouse shall be recorded in the branch or sales office or warehouse and shall be taxed herein. This city shall tax the sales of the products withdrawn by route trucks from the branch, sales office or warehouse located herein but sold in another locality. ARTICLE 13 Payment of Business Taxes SECTION 1. Payment of Business Taxes . (a) The taxes imposed under this Ordinance shall be payable for every separate or distinct establishment or place where the business subject to the tax is conducted and one line of business does not become exempt by being conducted with some other businesses for which such tax has been paid. The tax on a business must be paid by the person conducting the same. The conduct or operation of two or more related businesses by any 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 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 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 2. Accrual of Payment . Unless specifically provided in this Article, the taxes imposed herein shall accrue on the first day of January of each year. SECTION 3. 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 Panlungsod may, for a justifiable reason or cause, extend the time for payment of such taxes without surcharges or penalties, but only for a period not exceeding six (6) months. SECTION 4. Administrative Provisions . (a) Requirement . Any person who shall establish, operate or conduct any business, trade or activity mentioned in this Chapter in this city shall first obtain a Mayor's Permit and pay the fee therefor and the business tax imposed under the pertinent Article. (b) Issuance and Posting of Official Receipt . The City Treasurer shall issue an official receipt upon payment of the business tax. Issuance of the said official receipt shall not relieve the taxpayer of any requirement imposed by the different departments of this city. Every person issued an official receipt for the conduct of a business or undertaking shall keep the same conspicuously posted in plain view at the place of business or undertaking. If the individual has no fixed place of business or office, he shall keep the official receipt in his person. The receipt shall be produced upon demand by the City Mayor, City Treasurer, or their duly authorized representatives. (c) Invoices or Receipt . All persons subject to the taxes on business shall, for each sale or transfer of merchandise or goods, or for services rendered, valued at Twenty-Five Pesos (P25.00) or more at any one time, prepare and issue sales or commercial invoices and receipts serially numbered in duplicate, showing among others, their names or styles, if any, and business address. The original of each sales invoice or receipts shall be issued to the purchaser or customer and the duplicate to be kept and preserved by the person subject to the said tax, in his place of business for a period of five (5) years. The receipts or invoices issued pursuant to the requirement of the Bureau of Internal Revenue for determination of national internal revenue taxes shall be sufficient for purposes of this Code. (d) Sworn Statement of Gross Receipts or Sales . Operators of business subject to the taxes on business shall submit a sworn statement of the capital investment before the start of their business operations and upon application for a Mayor's permit to operate the business. Upon payment of the tax levied in this Chapter, any person engaged in business subject to the business tax paid based on gross sales and/or receipts shall submit a sworn statement of his gross sales/receipts for the preceding calendar year or quarter in such manner and form as may be prescribed by the City Treasurer. Should the taxpayer fail to submit a sworn statement of gross sales or receipts, due among others to his failure to have a book of accounts, records or subsidiaries for his business, the City Treasurer or his authorized representatives may verify or assess the gross sales or receipts of the taxpayer under the best available evidence upon which the tax may be based. (e) Submission of Certified Income Tax Return Copy . All persons who are granted a permit to conduct an activity or business and who are liable to pay the business tax provided in this Code shall submit a certified photocopy of their income tax returns (ITR) on or before April 30 of each year. The deficiency in the business tax arising out of the difference in gross receipts or sales declared in the application for Mayor's Permit/Declaration of gross sales or receipts and the gross receipts or sales declared in the ITR shall be payable on or before May 20 of the same year with interest at the rate of ten percent (10%) corresponding to the two percent (2%) per month from January to May. Payments of the deficiency tax made after May 20 shall be subject to the twenty-five percent (25%) surcharge and two percent (2%) interest for every month counted from January up to the month payment is made. (f) Issuance of Certification . The City Treasurer may, upon presentation or satisfactory proof that the original receipt has been lost, stolen or destroyed, issue a certification to the effect that the business tax has been paid, indicating therein, the number of the official receipt issued, upon payment of a fee of Seventy Pesos (P70.00). (g) Transfer of Business to Other Location . Any business for which a city business tax has been paid by the person conducting it may be transferred and continued in any other place within the territorial limits of this city without payment of additional tax during the period for which the payment of the tax was made. (h) Retirement of Business . 1. Any person natural or juridical, subject to the tax on business under Article L, Chapter 2 of this Ordinance shall, upon termination of the business, submit a sworn statement of the gross sales or receipts for the current calendar year within thirty (30) days following the closure. Any tax due shall first be paid before any business or undertaking is fully terminated. For the purposes hereof, termination shall mean that business operations are stopped completely. Any change in ownership, management and/or name of the business shall not constitute termination as herein contemplated. Unless stated otherwise, assumption of the business by any new owner or manager or re-registration of the same business under a new name will only be considered by the LGU concerned for record purposes in the course of the renewal of the permit or license to operate the business. The City Treasurer shall see to it that the payment of taxes of a business is not avoided by simulating the termination or retirement thereof. For this purpose, the following procedural guidelines shall be strictly followed: 1.1 The City Treasurer shall assign every application for the termination or retirement of business to an inspector in his office who shall go to address of the business on record to verify if it is really not operating. If the inspector finds that the business is simply placed under a new name, manager and/or new owner, the City Treasurer shall recommend to the City Mayor the disapproval of the application of the termination or retirement of said business; 1.2 Accordingly, the business continues to become liable for the payment of all taxes, fees, and charges imposed thereon under existing local tax ordinance; and 1.3 In addition, in the case of a new owner to whom the business was transferred by sale or other form of conveyance, said new owner shall be liable to pay the tax or fee for the business and shall secure a new Mayor's permit. 2. In case it is found that the retirement or termination of the business is legitimate and the tax paid during the current year be less than the tax due for the current year based on the gross sales or receipts, the difference in the amount of the tax shall be paid before the business is considered officially retired or terminated. 3. The permit issued to a business retiring or terminating its operation shall be surrendered to the City Treasurer who shall forthwith cancel the same and record such cancellation in his books. (i) Death of Licensee . When any individual paying a business tax dies, and the business is continued by a person interested in his estate, no additional payment shall be required for the rest of the term for which the tax was paid. ARTICLE 14 Presumptive Income Level SECTION 1. 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 2. The Presumptive Income Level (PIL) of gross receipts shall be used to validate the gross receipts declared by taxpayers and/or for establishing the taxable gross receipts where no valid data is otherwise available. CHAPTER III Permit and Regulatory Fees ARTICLE 1 Mayor's Permit Fee on Business SECTION 1. Mayor's Permit . All persons are required to obtain a Mayor's Permit for the privilege of conducting business within the municipality. SECTION 2. Imposition of Fee . There shall be collected an annual fee for the issuance of a Mayor's Permit to operate a business, pursue an occupation or calling, or undertake an activity within the city. 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 categories of business size is here by adopted: Enterprise Scale Asset Limit Work Force Micro-Industry P150,000 and below Not specific Cottage Industries Above P150,000 to P1.5 M Less than 10 Small-Scale Industries P1.5 M to P15 M 10-99 Medium-Scale Industries P15 M to P60 M 100-199 Large-Scale Industries Above P60 M 200 or more The permit fee shall either be based on asset size or number of workers, whichever will yield the higher fee. (a) Business subject to graduated fixed taxes Amount of Fee per Annum 1. Manufacturers/Importers/Producers Micro-Industry 100.00 Cottage Industries 300.00 Small-Scale Industries 500.00 Medium-Scale Industries 1,000.00 Large-Scale Industries 2,000.00 2. Banks Rural, Thrift and Savings Banks 1,000.00 Commercial, Industrial and Development Banks 3,000.00 Universal Banks 5,000.00 3. Other Financial Institutions Small 1,000.00 Medium 3,000.00 Large 5,000.00 4. Contractors/Service Establishments Micro-Industry 100.00 Cottage Industries 200.00 Small-Scale Industries 400.00 Medium-Scale Industries 800.00 Large-Scale Industries 1,000.00 5. Wholesalers/Retailers/Dealers or Distributors Micro-Industry 100.00 Cottage Industries 200.00 Small-Scale Industries 400.00 Medium-Scale Industries 800.00 Large-Scale Industries 1,000.00 (b) Trans Loading Operations Medium 2,000.00 Large 4,000.00 (c) Other Businesses Micro-Industry 100.00 Cottage Industries 200.00 Small-Scale Industries 400.00 Medium-Scale Industries 800.00 Large-Scale Industries 1,000.00 (d) Other Fees (Assessor's Office) Certification of Land Holdings 100.00 Certified Xeroxed Copy of Tax Declaration 100.00 History Tracing 100.00 per tax declaration Annotation of Mortgage Below 10,000.00 500.00 Above 10,000.00 1,000.00 SECTION 3. Time and Manner of Payment . The fee for the issuance of a Mayor's Permit shall be paid to the City Treasurer upon application before any business or undertaking can be lawfully began or pursued within the first twenty (20) days of January of each year in case of renewal thereof. SDHTEC For a newly-started business or activity that starts to operate after January 20, the fee shall be reckoned from the beginning of the calendar quarter. When the business or activity is abandoned, the fee shall not be exacted for a period longer than the end of the calendar quarter. If the fee has been paid for a period longer than the current quarter and the business activity is abandoned, no refund of the fee corresponding to the unexpired quarter or quarters shall be made. SECTION 4. Administrative Provisions . (a) Supervision and Control over Establishments and Places . The City 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 city. (b) Application for Mayor's Permit: Requirements . An application for a Mayor's Permit shall be filed with the Office of the City Mayor. The form for the purpose shall be issued by the same Office and shall set forth the requisite information including the name and residence of the applicant, the description of business or undertaking that is to be conducted, and such other data or information as may be required. 1. For a newly-started business 1.1 Location sketch of the new business 1.2 Department of Trade and Industry (DTI) Registration Certificate with approved application forms, in case of single proprietorship 1.3 Securities and Exchange Commission (SEC) Registration and Articles of Incorporation and By-Laws, in case of partnership or corporation 1.4 A certificate attesting to the tax exemption if the business is exempt 1.5 Certification from the officer in charge of the zoning that the location of the new business is in accordance with zoning regulations 1.6 Tax clearance showing that the applicant has paid his tax obligations to the city 1.7 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) 1.8 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 1.9 Health certificate for all food handlers, and those required under Chapter IV, Art. D of this Revenue Code 1.10 Community Tax Certificate 1.11 Contract of Lease, if leasing 2. For renewal of existing business permits 2.1 Previous year's Mayor's permit 2.2 Copies of the annual or quarterly tax payments 2.3 Copies of all receipts showing payment of all regulatory fees as provided for in this Code 2.4 Certificate of tax exemption from local taxes or fees, if exempt 2.5 Audited Financial Statement prescribed by the Bureau of Internal Revenue for the next preceding year 2.6 BIR Registration Certificate 2.7 Barangay Clearance 2.8 Declaration of previous year's gross sales/receipts Upon submission of the application, it shall be the duty of the proper authorities to verify if other city 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 city 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. A person who previously violated an ordinance or regulation governing permits granted; 2. A person whose business establishment or undertaking does not conform to zoning regulations, and safety, health and other requirements of the municipality; 3. A person who has unsettled tax obligation, debt or other liability to the government; 4. A 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 city 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 city mayor shall be returned to the applicant. One (1) copy shall be presented to the City 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 City Mayor upon presentation of the receipt for the payment of the Mayor's Permit and the official receipt issued by the city Treasurer for the payment of the business tax. Every permit issued by the Mayor shall show the name and residence of the applicant, his nationality and marital status; nature of the organization, that is whether the business is a sole proprietorship, corporation or partnership, etc.; location of the business; date of issue and expiration of the permit; and other information as may be necessary. The city shall, upon presentation of satisfactory proof that the original of the permit has been lost, stolen or destroyed, issue a duplicate of the permit upon the payment of One Hundred Pesos (P100.00). (d) Posting of Permit . Every permittee shall keep his permit conspicuously posted at all times in his place of business or office or if he has no place of business or office, he shall keep the permit in his person. The permit shall be immediately produced upon demand by the City Mayor, the City Treasurer or any of their duly authorized representatives. (e) Duration of Permit and Renewal . The Mayor's Permit shall be granted for a period of not more than one (1) year and shall expire on the thirty-first (31st) of December following the date of issuance unless revoked or surrendered earlier. Every permit shall cease to be in force upon revocation or surrender thereof. The permit issued shall be renewed within the first twenty (20) days of January. It shall have a continuing validity only upon renewal thereof and payment of the corresponding fee. (f) Revocation of Permit . The Mayor's Permit may be revoked on any of the following grounds: 1. When a person doing business under the provisions of this Revenue Code violates any of its provisions; 2. When the person refuses to pay an indebtedness or liability to the city; 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. 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 of the person whose privilege is revoked, until restore by the Sangguniang Panlungsod. SECTION 5. Rules and Regulations on Certain Establishments . (a) Restaurants, cafes, cafeterias, carinderias, eateries, food caterers, ice cream and other refreshment parlors, soda fountain bars. No owner of said establishments shall employ any cook, or food dispenser without a Food Handler's Certificate from the City Health Officer, renewable every six (6) months. (b) Establishments selling cooked and readily edible foods shall have them adequately covered and protected from dust, flies and other insects, and shall follow strictly the rules and regulations on sanitation promulgated by the City Health Officer and existing laws or ordinances. (c) Sauna bath, massage, barber and beauty shops. Said shops shall not be allowed to operate whose masseurs, barbers, and beauticians without having secured the necessary corresponding medical certificate from the City Health Officer. SECTION 6. Penal Provision . Any person, natural or juridical found to be doing business in Baybay City without mayors/business permit shall be penalized by a fine of Four Thousand Pesos (Php4,000.00) and/or imprisonment of one (1) month for the first offense, Five Thousand Pesos (Php5,000.00) and/or imprisonment of two (2) months for the second offense, and the mandatory closure of the business. ARTICLE 2 Fees for Sealing and Licensing of Weights and Measures SECTION 1. Implementing Agency . The City Treasurer shall strictly enforce the provisions of the Regulation of Practices Relative to Weights and Measures, as provided in Chapter II of the Consumer Act, Republic Act No. 7394. SECTION 2. Sealing and Testing of Instruments of Weights and Measures . All instruments for determining weights and measures in all consumer and consumer related transactions shall be tested, calibrated and sealed every six (6) months by the official sealer who shall be the City Treasurer or his duly authorized representative upon payment of fees required under this Article: Provided, That all instruments of weights and measures shall continuously be inspected for compliance with the provisions of this Article. SECTION 3. Imposition of Fees . Every person before using instruments of weights and measures within this city shall first have them sealed and licensed annually by paying to the City Treasurer of the following fees: Amount of Fee (a) For sealing linear metric measures: Not over one (1) meter P40.00 Measure over one (1) meter 55.00 (b) For sealing metric measures of capacity: Not over ten (10) liters 140.00 Over ten (10) liters 280.00 (c) For sealing metric instruments of weights: With capacity of not more than 30 kg. 40.00 With capacity of more than 30 kg. but not more than 300 kg. 84.00 With capacity of more than 300 kg. but not more than 3,000 kg. 840.00 With capacity of more than 3,000 kg. 1,400.00 (d) For sealing apothecary balances of precision (e) For sealing scale or balance with complete set of weights: For each scale or balances or other balances with complete set of weights for use therewith 1,500.00 For each extra weight 50.00 (f) For each and every re-testing and re-sealing of weights and measures instruments including gasoline pumps outside the office upon request of the owner or operator, an additional service charge of P200.00 for each instrument shall be collected. For this purpose, the City Treasurer is required to secure different test instruments from the Bureau of Standard as bases in the calibration and inspection of weighing scales, and other instruments for measurement of sizes and volumes. AScHCD SECTION 4. Payment of Fees and Surcharge . The fees herein imposed shall be paid and collected by the City Treasurer when the weights or measures instruments are sealed, before their use and thereafter, on or before the anniversary date thereof. The official receipt serving as license to use the instrument is valid for one (1) year from the date of sealing unless such instrument becomes defective before the expiration period. Failure to have the instrument re-tested and the corresponding fees therefore paid within the prescribed period shall subject the owner or user to a surcharge of five hundred percent (500%) of the prescribed fees which shall not be subject to interest. SECTION 5. Place of Payment . The fees herein levied shall be paid in the city/the municipality where the business is conducted. A peddler or itinerant vendor using only one (1) instrument of weight or measure shall pay the fee in the city/municipality where he maintains his residence. SECTION 6. Exemptions . (a) All instruments or weights and measures used in government work or maintained for public use by any instrumentality of the government shall be tested and sealed free. (b) Dealers of weights and measures intended for sale. SECTION 7. Administrative Provisions . (a) The official receipt for the fee issued for the sealing of a weight or measure shall serves as a license to use such instrument for one year from the date of sealing, unless deterioration or damage renders the weight or measure inaccurate within that period. The license shall expire on the day and the month of the year following its original issuance. Such license shall be preserved by the owner and together with the weight or measure covered by the license, shall be exhibited on demand by the City Treasurer or his deputies. (b) The City Treasurer is hereby required to keep full sets of secondary standards, which shall be compared with the fundamental standards in the Department of Science and Technology annually. When found to be sufficiently accurate, the secondary standards shall be distinguished by label, tag or seal and shall be accompanied by a certificate showing the amount of its variation from the fundamental standards. If the variation is of sufficient magnitude to impair the utility of instrument, it shall be destroyed at the Department of Science and Technology. (c) The City Treasurer or his deputies shall conduct periodic physical inspection and test weights and measures within the locality. (d) Instruments of weights and measures found to be defective and if such defect is beyond repair, these shall be confiscated in favor of the government and shall be destroyed by the City Treasurer in the presence of the City Auditor or his representative. SECTION 8. Fraudulent Practices Relative to Weights and Measures . The following acts related to weights and measures are prohibited: (a) For any person other than the official sealer or his duly authorized representative to place an official tag, seal, sticker, mark, stamp, brand or other characteristic sign used to indicate that such instrument of weight and measure has officially been tested, calibrated, sealed or inspected; (b) For any person to imitate any seal, sticker, mark stamp, brand, tag or other characteristic design used to indicate that such instrument of weight or measure has been officially tested, calibrated, sealed or inspected; (c) For any person other than the official sealer or his duly authorized representative to alter in any way the certificate or receipt given by the official sealer or his duly authorized representative as an acknowledgement that the instrument for determining weight or measure has been fully rested, calibrated, sealed or inspected; (d) For any person to make or knowingly sell or use any false or counterfeit seal, sticker, brand, stamp, tag, certificate or license or any dye for printing or making the same or any characteristic sign used to indicate that such instrument of weight or measure has been officially tested, calibrated, sealed or inspected; (e) For any person other than the official sealer or his duly authorized representative to alter the written or printed figures, letters or symbols on any official seal, sticker, receipt, stamp, tag, certificate or license used or issued; (f) For any person to use or reuse any restored, altered, expired, damaged stamp, tag certificate or license for the purpose of making it appear that the instrument of weight or measure has been tested, calibrated, sealed or inspected; (g) For any person engaged in the buying and selling of consumer products or of furnishing services the value of which is estimated by weight or measure, to possess, use any scale, balance, weight or measure that has not been sealed or if previously sealed, the license had expired and has not been renewed in due time; (h) For any person to fraudulently alter any scale, balance, weight or measure after it is officially sealed; (i) For any person to knowingly use any false scale, balance, weight or measure, whether sealed or not; (j) For any person to fraudulently give short weight or measure in the making of a scale; (k) For any person, assuming to determine the true weight or measure of any article brought or sold by weight or measure, to fraudulently misrepresent the weight or measure thereof; or (l) For any person to procure the commission of any such offense abovementioned by another. Instruments officially sealed at some previous time which have remained unaltered and accurate and the seal or tag officially affixed therein remains intact and in the same position and condition in which it was placed by the official sealer or his duly authorized representative shall, if presented for sealing, still be tested against a test weight, before being sealed by the official sealer or his duly authorized representative except a surcharge equal to two (2) times the regular fee fixed by law for the sealing of an instrument of its class, this surcharge to be collected and accounted for by the City Treasurer in the same manner as the regular fees for sealing such instruments. SECTION 9. Penalties . (a) Any person who shall violate the provisions of paragraphs (a) to (f) and paragraph (l) of the immediately preceding Section shall, upon conviction, be subject to a fine of not less than Two hundred pesos (P200.00) but not more than One thousand pesos (P1,000.00) or by imprisonment of not less than two (2) months but not more than six (6) months, or both, upon the discretion of the court. (b) Any person who shall violate the provisions of paragraph (g) of the immediately preceding for the first time shall be subject to fine of not less than Five hundred pesos (P500.00) or by imprisonment of not less than two (2) months but not more than six (6) months, or both, upon the discretion of the court. (c) The owner-possessor or user of instrument of weights and measures enumerated in paragraphs (h) to (k) of the immediately preceding Section shall, upon conviction, be subject to a fine of not less than Three hundred pesos (P300.00) or imprisonment not less than two (2) months but not more than six (6) months, or both, upon the discretion of the court. ARTICLE 3 Building Permit SECTION 1. Imposition of Fee . There shall be collected from each applicant for a building permit fees pursuant to Department Order 155, Series of 1992 dated September 25, 1992, of the Department of Public Works and Highways as provided under the National Building Code. SECTION 2. Time and Payment . The fees specified under this article shall be paid to the City Treasurer upon application for a building permit from the City Mayor. SECTION 3. Administrative Provisions . In order to obtain a building permit, the applicant shall file an application in writing on the prescribed form with the Office of the Mayor/Building Official. Every application shall provide the following information: (a) A description of the work to be covered by the permit applied for; (b) Description and ownership of the lot on which the proposed work is to be done as evidenced by TCT and/or copy of the contract of lease over the lot if the applicant is not the registered owner; (c) The use or occupancy for which the proposed work is intended; and (d) Estimated cost of the proposed work. To be submitted together with such application are at least five sets of corresponding plans and specifications prepared, signed and sealed by a duly licensed architect or civil engineer in case of architectural and structural plans, by a registered mechanical engineer in case of mechanical plans, by a registered electrical engineer in case of electrical plans, and by licensed sanitary engineer or master plumber in case of plumbing or sanitary installation plans except in those cases exempted or not required by the Building Official. SECTION 4. 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 of 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 be imposed upon the official responsible for such violation and in case the guilty party is an alien, he shall immediately be deported after payment of the fine and/or service of sentence. ARTICLE 4 Permit Fee for Zoning/Locational Clearance and Subdivision Plans SECTION 1. Imposition of Fee . There shall be collected the following fees for the issuance of zoning/locational clearance and subdivision plans: (a) The administration and collection of necessary application, filing, processing fees for locational clearances, subdivision plans, permits and other associated fees, are as follows: 1. Residential Structure Attached/Detached 1.1 Project cost of Five Hundred Thousand Pesos (Php500,000.00) and below shall pay a fee of Seven Hundred and Fifty Pesos (750.00); 1.2 Project cost of over Five Hundred Thousand Pesos (P500,000.00) shall pay a fee of Seven Hundred and Fifty Pesos (750.00) plus an additional one-tenth (1/10) of one percent (1%) of the total project cost in excess of Five Hundred Thousand Pesos (PhP500,000.00) regardless of the number of doors, or rooms for dormitories. 2. Dormitories and Apartments 2.1 Project cost of Five Hundred Thousand Pesos (PhP500,000.00) and below shall pay a fee of Five Hundred Pesos (PhP500.00); 2.2 Project cost of over Five Hundred Thousand Pesos (PhP500,000.00) shall pay a fee of Five Hundred Pesos (PhP500.00) plus an additional one-tenth (1/10) of one percent (1%) of the total project cost in excess of Five Hundred Thousand Pesos (PhP500,000.00) regardless of the number of doors, or rooms for dormitories. 3. Institutional 3.1 Project cost of One Hundred Thousand Pesos (PhP100,000.00) and below shall pay a fee of Four Hundred Pesos (PhP400.00); 3.2 Project cost above One Hundred Thousand Pesos (PhP100,000.00) shall pay a fee of Four Hundred Pesos (PhP400.00) plus an additional one-tenth (1/10) of one percent (1%) of the total project cost in excess of (PhP100,000.00). AcICHD 4. Commercial, Industrial, Agro-Industrial 4.1 Project cost of One Hundred Thousand Pesos (PhP100,000.00) and below shall pay a fee of One Thousand Five Hundred Pesos (PhP1,500.00); 4.2 Project cost above One Hundred Thousand Pesos (PhP100,000.00) shall pay a fee of One Thousand Five Hundred Pesos (PhP1,500.00) plus an additional one tenth (1/10) of one percent (1%) of the total project cost in excess of One Hundred Thousand Pesos (PhP100,000.00). 5. Special Uses/Special Projects (Telecommunications/Towers, Billboards, etc.) 5.1 Project cost of One Hundred Thousand Pesos (PhP100,000.00) and below shall pay a fee of One Thousand Five Hundred Pesos (PhP1,500.00); 5.2 Project cost above One Hundred Thousand Pesos (PhP100,000.00) shall pay a fee of One Thousand Five Hundred Pesos (P1,500.00) plus an additional one-tenth (1/10) of one percent (1%) of the total project cost in excess of One Hundred Thousand Pesos (PhP100,000.00). 6. Alteration/Expansion 6.1 Fees shall only apply to the total cost of expansion or of affected area only; 6.2 Expansion or alteration costs amounting to One Hundred Thousand Pesos (PhP100,000.00) or less, the fee shall be One Thousand Five Hundred (PhP1,500.00); 6.3 Expansion or alteration cost amounting to more than One Hundred Thousand Pesos (PhP100,000.00), the fee shall be One Thousand Five Hundred (PhP1,500.00) plus an additional one-tenth (1/10) of one percent (1%) of the total project cost in excess of One Hundred Thousand Pesos (PhP100,000.00); 6.4 Fee will be the same as the original application if the expansion is the same classification/use as the original application; 6.5 If the expansion is intended for use/s other than that of the original application, the fee shall correspond to the classified use of the expansion area. 7. Subdivision and Condominium Projects/Activities (Under PD 957) Approval of Subdivision Plan (including Townhouses) 7.1 Preliminary Approval and the Location Clearance (PALC): 7.1.1 Residential fee shall be Five Hundred Pesos (PhP500.00) for the first five hectares or less and Two Hundred Pesos (PhP200.00) for every additional hectare or a fraction; 7.1.2 Commercial fee shall be Three Hundred Pesos (PhP300.00) for the first two (2) hectares and Fifty Pesos (PhP50.00) for every additional hectare or a fraction thereof. 7.2 Final Approval and Development Permit: 7.2.1 Residential fee shall be One Thousand Five Hundred Pesos (PhP1,500.00) for every hectare or a fraction thereof, regardless of density; 7.2.2 Commercial fee shall be Five Thousand Pesos (PhP5,000.00) per every hectare or a fraction thereof, regardless of density; 7.2.3 Inspection Fee fee shall be Five Hundred Pesos (PhP500.00) for every hectare or a fraction thereof, regardless of density; 7.2.4 Alteration of Plans (affected areas only) fee shall be Five Thousand Pesos (PhP5,000.00) for every hectare or a fraction thereof, regardless of density. 8. Subdivision Projects under BP 220 8.1 Preliminary Approval and the Location Clearance (PALC) 8.1.1 Socialized housing, fee shall be One Hundred Pesos (PhP100.00) for the first ten (10) hectares and Fifty Pesos (PhP50.00) per hectare or a fraction thereof in excess of Ten (10) hectares; 8.1.2 Economic housing, fee shall be One Hundred Fifty Pesos (PhP150.00) for the first five (5) hectares and Fifty Pesos (PhP50.00) per hectare or a fraction thereof in excess of five (5) hectares. 8.2 Final Approval and Development Permit 8.2.1 Socialized housing, fee shall be Two Hundred Pesos (PhP200.00) for every hectare or a fraction thereof, regardless of density; 8.2.2 Economic housing, fee shall be Three Hundred Pesos (PhP300.00) for every hectare or a fraction thereof, regardless of density. 8.3 Inspection Fee 8.3.1 Socialized housing fee shall be One Hundred Fifty Pesos (PhP150.00) for every hectare or a fraction thereof; 8.3.2 Economic housing fee shall be Three Hundred Pesos (PhP300.00) for every hectare or a fraction thereof. 8.4 Alteration of Plan 8.4.1 Fees shall only apply to the total expansion or affected area; 8.4.2 Fees shall be Three Hundred Pesos (PhP300.00) for every hectare or a fraction thereof; 8.4.3 Fees shall be Two Hundred Fifty Pesos (PhP250.00) for every hectare or a fraction thereof. 9. Memorial Parks/Cemeteries 9.1 Preliminary Approval and the Location Clearance (PALC) 9.1.1 Memorial Park Projects fee shall be One Thousand Pesos (PhP1,000.00) for the first hectare or less and One Hundred Fifty Pesos (PhP150.00) per hectare or a fraction thereof in excess of the first hectare; 9.1.2 Cemeteries fee shall be Five Hundred Pesos (PhP500.00) for the first hectare and One Hundred Pesos (PhP100.00) per hectare or a fraction thereof in excess of the first hectare. 9.2 Final Approval and Development Permit 9.2.1 Memorial Park Projects, fee shall be Three Pesos (PhP3.00) per square meter or a fraction thereof; 9.2.2 Cemeteries, fee shall be One Peso and Fifty Centavos (PhP1.50) per square meter or a fraction thereof. 9.3 Inspection Fee 9.3.1 Memorial Park Projects fee shall be Five Hundred Pesos (PhP500.00) per hectare or a fraction thereof; 9.3.2 Cemeteries, fee shall be One Hundred Pesos (PhP100.00) per hectare or a fraction thereof. 9.4 Alteration of Plan 9.4.1 Fee shall only apply to the total expansion or affected area only; 9.4.2 Memorial Park Projects, fee shall be Three Pesos (PhP3.00) per square meter or a fraction thereof; 9.4.3 Cemeteries, fee shall be One Peso and Fifty Centavos (PhP1.50) per square meter or a fraction thereof. 9.5 Certificate of Completion 9.5.1 Memorial Park Projects, fee shall be Five Hundred Pesos (PhP500.00) for every hectare or a fraction thereof; 9.5.2 Cemeteries, fee shall be Two Hundred Fifty Pesos (PhP250.00) for every hectare or a fraction thereof. SECTION 2. Administrative Provisions . Payments of any of the above fees shall be made prior the release of approved application or action sought for: (a) Government projects, except those proposed by government-owned-and-controlled corporations and other income-generating projects of government, are exempted from paying the prescribed fees; (b) Fees in relation to the renewal of business permits are subject to the actual use as per inspection by the Zoning Administration Division with the Business Permit and Licensing Office; (c) At the minimum, only inspection fees will be applied which is equivalent to one-tenth (1/10) of one percent (1%) of the original project cost. Any change in the use of the property other than that covered by the previous business permit a new locational clearance shall be required and all applicable fees will be imposed; (d) Petition for rezoning or reclassification of a zone, a fee of One Thousand Pesos (PhP1,000.00) for every hectare or a fraction thereof shall be charged. This excludes the cost of reclassification proceedings, such as, production, reproduction of maps and other pertinent documents, public hearings and publication that shall likewise be charged to the account of the applicant or proponent; (e) Complaints/Opposition, except those involving pauper litigants, shall be charged Five Hundred Pesos (PhP500.00). Motion for Reconsideration submitted under the provision for Appeals in this Ordinance shall be charged a fee of Five Hundred Pesos (PhP500.00) for decisions of the board deviations. The City Mayor shall administer the provisions of this Article and other existing ordinances, executive orders and laws relating to and governing zoning/locational clearance and subdivision plans. SECTION 3. Certificate of Non-Conformance and Temporary Locational Clearance . Non-conforming uses and deviations shall be charged an additional ten (10) percent of the corresponding processing fee discussed in the foregoing sections, without prejudice to the imposition of fines for violation as provided by this zoning ordinance. SECTION 4. Time of Payment . The fees in this Article shall be paid directly to the Office of the City Treasurer. SECTION 5. Penal Provision . Any person who violates any of the provision of this ordinance, shall upon conviction, be punishable by a fine not exceeding Five Thousand Pesos (P5,000.00) or an imprisonment or both, at the discretion of the Court. TAIaHE If the violation is committed by a firm, corporation, or partnership, institution or any other judicial person, the manager, managing partner, director, superior or any other person charged with management of such firm corporation, or partnership, institution or any other judicial person shall be criminally responsible thereof. ARTICLE 5 Permit Fees for Tricycle Operation SECTION 1. Imposition of Fees . There shall be collected an annual fee in the amount of One Thousand Two Hundred Pesos (PhP1,200.00) for the operation of each tricycle-for-hire. Other fees on tricycle operations: (a) Filing fee for each unit 300.00 (b) Fare adjustment fee for fare increase 100.00 (c) Filing fee for amendment of MTOP 100.00 SECTION 2. Time of Payment . (a) The fee shall be paid to the City Treasurer upon application or renewal of the permit. (b) The filing fee shall be paid upon application for an MTOP based on the number of units. (c) Filing fee for amendment of MTOP shall be paid upon application for transfer to another zone, change of ownership of unit or transfer of MTOP. SECTION 3. Administrative Provisions . (a) Prospective operators of tricycles should first secure a Motorized Tricycle Operator's Permit (MTOP) from the Sangguniang Panlungsod. (b) The Sangguniang Panlungsod of this city shall: 1. Issue, amend, revise, renew, suspend, or cancel MTOP and prescribe the appropriate terms and conditions; determine, fix, prescribe or periodically adjust fares or rates for the service provided in a zone after public hearing; prescribe and regulate zones of service in coordination with the barangay; fix, impose and collect, and periodically review and adjust but not oftener than once every three (3) years, reasonable fees and other related charges in the regulation of tricycles-for-hire; and establish and prescribe the conditions and qualifications of service. 2. Only Filipino citizens, and partnership or corporation with sixty percent (60%) Filipino equity shall be granted the MTOP. No MTOP shall be granted by the city unless the applicant is in possession of units with valid registration papers form the Land Transportation Office (LTO). 3. The grantee of the MTOP shall carry a common carriers insurance sufficient to answer for any liability it may incur to passengers and third parties in case of accidents; 4. Operators of tricycles-for-hire shall employ drivers duly licensed by LTO for tricycles-for-hire. 5. Operators who intend to stop service completely, or suspend service for more than one (1) month shall report in writing such termination or suspension to the Sangguniang Panlungsod; 6. Tricycle operators are prohibited to operate on national highways utilized by 4-wheel vehicles greater than four (4) tons and where normal speed exceed forty (40) KPH. The Sangguniang Panlungsod may provide exceptions if there is no alternative route. 7. Tricycles-for-hire shall be allowed to operate like a taxi service, i.e. , service is rendered upon demand and without a fixed route within a zone. (c) The Sangguniang Panlungsod may impose a common color scheme 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. The official rate to be initially adopted shall be a minimum fee of Five Pesos (PhP5.00) 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 Panlungsod. Operators of tricycles-for-hire are required to post in the conspicuous part of the tricycle the schedule of fares. (d) The zones must be within the boundaries of this city. The existing zones which covers the territorial unit not only of the city but other adjoining municipalities or cities as well shall be maintained provided the operators serving the said zone secure the MTOP. (e) For the purpose of this Article, a City Tricycle Operator's Permit Regulatory Board is hereby organized as follows: City Mayor Chairman SP Member who is the Chairman for Public Utilities Bus Terminal & Traffic Management Officer City Treasurer Chief of Police (f) The City Treasurer shall keep a registry of all tricycle operators which shall include among others, the name and address of the operator and the number and brand of tricycles he owns and operates. ARTICLE 6 Permit Fee for Pedaled Tricycle SECTION 1. Imposition of Fee . There shall be collected from the owner of pedaled tricycle operated within the city, a permit fee of Three Hundred Pesos (PhP300.00) per annum. SECTION 2. Time of Payment . The imposed fee shall be due on the first day of January and payable to the City Treasurer within the first twenty (20) days of January of every year. For pedaled tricycle acquired after the first twenty (20) days of January, the permit fee shall be paid without the penalty within the first twenty (20) days of the quarter following the date of purchase. SECTION 3. Administrative Provisions . (a) A metal plate or sticker shall be provided by the owner of the pedaled tricycle granted a permit. (b) The City Treasurer shall keep a registry of all pedaled tricycles containing information such as the make and brand of the tricycle, the name and address of the owner and the number of the permit plate. ARTICLE 7 Permit Fee for Cockpits Owners/Operators/Licensees/Promoters and Cockpit Personnel SECTION 1. Imposition of Fees . There shall be collected the following Mayor's Permit Fees from cockpit operators/owners/licensees and cockpit personnel: (a) From the owner/operator/licensees of the cockpit: 1. Application filing fee P1,000.00 2. Annual cockpit permit fee 5,000.00 (b) From cockpit personnel 1. Promoters/Hosts 500.00 2. Pit Manager 500.00 3. Referee 300.00 4. Bet-Taker "Kristo/Llamador" 300.00 5. Bet Manager "Maciador/Kasador" 300.00 6. Gaffer "Mananari" 300.00 7. Cashier 300.00 8. Derby (Matchmaker) 300.00 SECTION 2. Time and Manner of Payment . (a) The application filing fee is payable to the City Treasurer upon application for a permit or license to operate and maintain cockpits. (b) The cockpit registration fee is also payable upon application for a permit before a cockpit can operate and within the first twenty days of January of each year in case of renewal thereof, January 20. (c) The permit fees on cockpit personnel shall be paid before they can be employed in a cockpit and shall be paid annually upon renewal of the permit on the birth month of the permittee. SECTION 3. Administrative Provisions . (a) Ownership, operation and management of cockpit. Only Filipino citizens not otherwise prohibited by existing ordinances or laws shall be allowed to own, manage and operate cockpits. Cooperative capitalization is encouraged. (b) Establishment of cockpit. The Sangguniang Panlungsod shall determine the number of cockpits allowed to operate in this city. (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 City 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 which do not conform to this requirement are required to comply with these provisions within a period to be specified by the City Mayor. Approval or issuance of building permits for the construction of cockpits shall be made by the City Engineer in accordance with existing ordinances, laws and practices. (d) Only duly registered and licensed promoters, referees, cashiers, bet managers, pit referees, bet takers, or gaffers shall take part in all kinds of cockfights held in this City. No operator or owner of a cockpit shall employ or allow to participate in a cockfight any of the above-mentioned personnel unless he has registered and paid the fee herein required. (e) Upon payment of the fees herein imposed, the corresponding Mayor's Permit shall be issued. SECTION 4. Applicability Clause . The provision of PD 449, otherwise known as the Cockfighting Law of 1974, PD 1802, and such other pertinent laws shall apply to all matters regarding the operation of cockpits and the holding of cockfights in this City. ARTICLE 8 Special Permit Fee for Cockfighting SECTION 1. Imposition of Fees . There shall be collected the following fees per day for cockfighting: (a) Special Cockfights (Pintakasi) 500.00 (b) Special Derby Assessment from Promoters of Two-Cock Derby 750.00 Three-Cock Derby 3,000.00 Four-Cock Derby 5,000.00 Five-Cock Derby 7,500.00 SECTION 2. Exclusions . Regular cockfights i.e. , those held during Sundays, legal holidays and local fiestas and international derbies shall be excluded from the payment of fees herein imposed. SECTION 3. Time and Manner of Payment . The fees herein imposed shall be payable to the City Treasurer before the special cockfights and derbies may be lawfully held. SECTION 4. Administrative Provisions . (a) Holding of cockfights. Except as provided in this Article, cockfighting shall be allowed in this city only in licensed cockpits during Sundays and legal holidays and during local fiestas for not more than three (3) days. It may also be held during city agricultural, commercial, or industrial fairs, carnival, or exposition for a similar period of three (3) days upon a resolution of the Sangguniang Panlungsod. No cockfighting on the occasion of such affair, carnival or exposition shall be allowed within the month in a local fiesta or in 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 an election or referendum. cDHAES (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 a resolution of the Sangguniang Panlungsod, in licensed cockpits or in playgrounds or parks. This privilege shall be granted for one (1) time only, for a period not exceeding three (3) days, within a year. (c) Cockfighting officials. Gaffers, referees, bet takers, or promoters shall not act as such in any cockfight in the city without first securing a license renewable every year on their birth month from the city where such cockfighting is held. Only gaffers, referees, bet takers, or promoters licensed by the city shall officiate in all kinds of cockfighting authorized herein. ARTICLE 9 Permit Fee on Occupation or Calling Not Requiring Government Examination SECTION 1. Imposition of Fee . There shall be collected an annual fee at the rate prescribed hereunder for the issuance of Mayor's Permit to every person who shall engage in the practice of the occupation or calling not requiring government examination with the city as follows: Occupation or Calling Rate of Fee/Annum (a) On employees and workers in generally Considered "Offensive and Dangerous Business Establishments" P100.00 (b) On employees and workers in commercial establishments who cater or attend to the daily needs of the inquiring or paying public 100.00 (c) On employees and workers in food or eatery establishment 100.00 (d) On employees and workers in night or night and day establishment 100.00 (e) All occupation or calling subject to periodic inspection, surveillance and/or regulations by the City Mayor, like animal trainer, auctioneer, barber, bartender, beautician, bondsman, bookkeeper, butcher, blacksmith, carpenter, carver, chambermaid, cook, criminologist, electrician, electronic technician, club/floor manager. Forensic electronic expert, fortune teller, hair stylist, handwriting expert, hospital attendant, lifeguard, magician, make-up artist, manicurist, masonry worker, masseur attendant mechanic, certified "hilot," painter, musician, pianist, photographer (itinerant), professional boxer, private ballistic expert, rig driver (cochero), taxi, dancer, stage-performer salesgirl, sculptor, waiter or waitress and welder 100.00 SECTION 2. Exemption . All professionals who are subject to the Professional Tax imposition pursuant to Section 139 of the Local Government Code; and government employees are exempted from the payment of this fee. SECTION 3. Person Governed . The following workers or employees whether working on temporary or permanent basis, shall secure the individual Mayor's Permit prescribed herewith: (a) Employees or workers in generally considered offensive and dangerous business establishment such as but not limited to the following: 1. Employees or workers in industrial or manufacturing establishment such as: Aerated water and soft drink factories; air rifle and pellets manufacturing; battery charging shops, blacksmith; breweries; candy and confectionery factories; canning factories; coffee cocoa and tea factories; cosmetics and toiletries factories; cigar and cigarette factories; construction and/or repair shops of motor vehicles; carpentry shop; drug manufacturing; distillers, edible oil or lard factories; electric bulbs or neon lights factories; electric plant, electronics manufacturing; oxidizing plants; food and flour mills; fish curing and drying shops; footwear factories, foundry shops; furniture manufacturing; garments manufacturing, general building and other construction jobs during the period of construction; glass and glassware factories; handicraft manufacturing; hollow block and tile factories; Ice plants; milk, ice cream and other allied products factories; metal closure manufacturing; iron steel plants; leather and leatherette factories; machine shops, match factories, paints and allied products manufacturing; plastic products factories, perfume factories; plating establishment; pharmaceutical laboratories, repair shops of whatever kind and nature; rope and twine factories; sash factories; smelting plants; tanneries; textile and knitting mills; upholstery shops; vulcanizing shops and welding shops. 2. Employees and workers in commercial establishments dealing in cinematography film storage; cold storage's or refrigerating plants; delivery and messengerial services; elevator and escalator services; funeral parlors; janitorial services; junks shop; hardwares; pest control services; printing and publishing houses; service station; slaughter-houses; textile stores; warehouses; and parking lots. 3. Employees and workers on other industrial and manufacturing firms or commercial establishments who are normally exposed to excessive heat, light, noise, cold and other environmental factors which endanger their physical and health well-being. (b) Employees and workers in commercial establishment who generally enter or attend to the daily needs of the general public such as but not limited to the following: employees and workers in drugstores; department stores; groceries supermarkets; beauty salons; tailor shops; dress shop; bank teller; receptionist, receiving clerk in paying outlets of public utilities corporation, except transportation companies; and other commercial establishment whose employees and workers attend to the daily needs of the inquiring 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 a canteen, carinderia, catering services, bakeries, ice cream or ice milk factories, refreshment parlor, restaurants, sari-sari stores, and soda fountains; 2. Stallholders, employees and workers in public markets; 3. Peddlers of cook or uncooked foods; 4. All other food peddlers, including peddlers of seasonal merchandise. (d) Employees or workers in night or night and day establishments such as but not limited to the following: 1. 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. 2. In cases of night and day clubs, night clubs, day clubs, cocktail lounges, bars, cabarets, sauna bath houses and other similar places of amusements, they shall under no circumstances allow hostesses, waitress, waiters, entertainers, or hospitality girl below 18 years of age to work as such. For those who shall secure the Individual Mayor's Permit on their 18th birth year, they shall present their respective baptismal or birth certificate duly issued by the local civil registrar concerned. SECTION 4. Time and Manner of Payment . The fees prescribed in this Article shall be paid to the City Treasurer upon filing of the application for the first time and annually thereafter within the first twenty (20) days of January and every quarter thereafter. The permit fee is payable for every separate or district occupation or calling engaged in. Employer shall advance the fees to the city for its employees. For this purpose, every establishments, businesses or private offices that maintain employees are required to deduct from the salaries of its employees to cover the required fees and remit it to the City Treasurer immediately. SECTION 5. Surcharge for Late Payment . Failure to pay the fee prescribed in this Article within the time prescribed shall subject a taxpayer to a surcharge of Twenty-five percent (25%) of the original amount of the fee due, such surcharge shall be paid at the same time and in the same manner as the tax due. In case of change of ownership of the business as well as the location thereof from city to another, it shall be the duty of the new owner, agent or manager of such business to secure a new permit as required in this Article and pay the corresponding permit fee as though it were new business. Newly hired workers and/or employees shall secure their individual Mayor's Permit from the moment they are actually accepted by the management of any business or industrial establishment. The individual Mayor's Permit so secured shall be renewed during the respective birth month of the permittee in the next following calendar year. SECTION 6. Administrative Provisions . (a) The City Treasurer shall keep a record of persons engaged in the practice of occupation and/or calling not requiring government examination and the corresponding payment of the fees for reference purpose. (b) Persons engaged in the above mentioned occupation or calling with valid Mayor's Permit shall be required to surrender such permit and the corresponding Official Receipt for the payment of fees to the City Treasurer and to the City Mayor respectively, for cancellation upon retirement or cessation of the practice of the said occupation or calling. ARTICLE 10 Registration and Transfer Fees on Large Cattle SECTION 1. 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 2. Imposition of Fee . The owner of a large cattle is hereby required to register said cattle with the City 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 200.00 (b) For Certificate of Transfer 200.00 (c) For Registration of Private Brand 250.00 The transfer fee shall be collected only once even if a large cattle undergoes transfer of ownership more than once in a day. SECTION 3. Time and Manner of Payment . The registration fee shall be paid to the City Treasurer upon registration or transfer of ownership of the large cattle. SECTION 4. Administrative Provisions . (a) Large cattle shall be registered with the City Treasurer upon reaching the age of two (2) years. (b) The ownership of a large cattle or its sale or transfer of ownership to another person shall be registered with the City Treasurer. All branded and counter-branded large cattle presented to the City 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 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 city issued to it. No entries of transfer shall be made or certificate of transfer shall be issued by the City 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. ASEcHI SECTION 5. 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 11 Fees on Impounding of Stray Animals SECTION 1. Definition . When used in this Article, the following terms shall have the following meaning: (a) Stray Animal means an animal which is set loose unrestrained, and not under the complete control of its owner, or the person in charge or in possession thereof, found roaming at-large in public or private places whether fettered or not. (b) Public Place includes national, city, 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. SECTION 2. 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 200.00 (b) All other animals 100.00 SECTION 3. Time of Payment . The impounding fee shall be paid to the City Treasurer prior to the release of the impounded animal to its owner. SECTION 4. Administrative Provisions . (a) For purposes of this Article, the Barangay Tanods of the City are hereby authorized to apprehend and impound stray animals in the city corral or a place duly designated for such purpose. He shall also cause the posting of notice of the impounded astray animal in the City Hall for seven consecutive days, starting day one after the animal is impounded, within which the owner is required to claim and establish ownership of the impounded animal. The City Mayor and City Treasurer shall be informed of the impounding. (b) Impounded animals not claimed within seven (7) days from the last day of impounding shall be sold at public auction under the following procedures: 1. The City Treasurer shall post notice for seven (7) days in three (3) conspicuous places including the main door of the City Hall and the public markets. The animal shall be sold to the highest bidder. Within seven (7) days after the auction sale, the City Treasurer shall make a report of the proceedings in writing to the City Mayor. 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 City 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 balance over these costs shall accrue to the General Fund of the city. 4. In case the impounded animal is not disposed of within the seven (7) days from the date of notice of public auction, the same shall be considered sold to the City Government for the amount equivalent to the impounding fees due. SECTION 5. Penalty . Owners whose animals are caught astray shall pay the following fines on a daily basis: (a) First offense 100.00 (b) Second offense 200.00 (c) For the third offense and each subsequent offense 500.00 In case the animal is impounded, the owner is liable to pay P20.00 per day until it is claimed. In addition to the fine, the owners shall pay the amount of damage incurred, if any, to the property owner. ARTICLE 12 Permit Fee for Agricultural Machinery and Other Heavy Equipment SECTION 1. Imposition of Fees . There shall be collected an annual permit fee at the following rates for each agricultural machinery or heavy equipment rented out in this city. Rate of Fee per Annum (a) Hand tractors 200.00 (b) Light Tractors 500.00 (c) Heavy Tractors 1,000.00 (d) Bulldozer 2,000.00 (e) Forklift 1,000.00 (f) Heavy Graders 2,000.00 (g) Light Graders 1,500.00 (h) Mechanized Threshers 750.00 (i) Manual Threshers 300.00 Q) Cargo Truck 1,000.00 (k) Dump Truck 1,000.00 (1) Road Rollers 1,000.00 (m) Pay loader 2,000.00 (n) Prime movers/Flatbeds 1,000.00 (o) Backhoe 1,500.00 (p) Rock crusher 2,000.00 (q) Batching Plant 2,000.00 (r) Transit/Mixer Truck 1,000.00 (s) Crane 2,000.00 (t) Other agricultural machinery or heavy equipment not enumerated above 1,000.00 SECTION 2. Time and Manner of Payment . The fee imposed herein shall be payable not later than every 30th day of January and/or upon application for a Mayor's permit whenever is earlier. SECTION 3. Administrative Provisions . The City 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 13 Permit and Inspection Fee on Machineries and Engines SECTION 1. Imposition of Fee . There shall be imposed an annual inspection fee on internal combustion engines, generators and other machines in accordance with the following schedules: (a) Internal combustible engines: 1. 2 HP and below 300.00 2. 5 HP and below but not lower than 3 HP 500.00 3. 10 HP and below but not lower than 5 HP 750.00 4. 14 HP and below but not lower than 10 HP 1,000.00 5. Above 14 HP 1,250.00 (b) Other stationery engines or machines: 1. 3 HP and below 400.00 2. 5 HP and below but not lower than 3 HP 600.00 3. 10 HP and below but not lower than 5 HP 800.00 4. 14 HP and below but not lower than 10 HP 1,200.00 5. Above 14 HP 1,500.00 (c) Electrical generators and other machine propelled by electric motors will be levied the same rates found in subsection (1). SECTION 2. Time of Payment . The annual fee imposed in this Article shall be paid to the City Treasurer upon application of the Permit with the Mayor but not later than fifteen (15) days after the actual inspection by person authorized in writing by the Mayor. Thereafter, the fee shall be paid within twenty (20) days of January, or of every quarter as the case may be. SECTION 3. Administrative Provision . No engine or machine mentioned above shall be installed or operated within the limits of this city, without the permit of the City Mayor and the payment of the inspection fee prescribed in this Article. ARTICLE 14 Permit Fee for the Storage of Flammable and Combustible Materials SECTION 1. Imposition of Fee . There shall be collected an annual permit fee for the storage of combustible materials by industrial facilities or concerns at the rates as follows: (a) Storage of gasoline, diesel, fuel, kerosene and similar products 500 to 2,000 liters 1,000.00 2,001 to 5,000 liters 2,000.00 5,001 to 20,0000 liters 3,000.00 20,001 to 50,000 liters 4,000.00 50,001 to 100,000 liters 5,000.00 Over 100,000 liters 6,000.00 (b) Storage of cinematographic film 1,000.00 (c) Storage of celluloid 1,500.00 (d) Storage of calcium carbide 1. Less than 50 cases 800.00 2. 50 to 99 cases 1,000.00 3. 100 or more cases 1,500.00 (e) Storage of tar, resin and similar materials 1. Less than 1,000 kls. 800.00 2. 1,000 to 2,500 kls. 1,200.00 3. 2,500 to 5,000 kls. 1,500.00 4. Over 5,000 kls. 2,000.00 (f) Storage of coal deposits 1. Below 100 tons 1,500.00 2. 100 tons or above 2,500.00 (g) Storage of combustible, flammable or explosive Substance not mentioned above 3,000.00 SECTION 2. Time of Payment . The fees imposed in Article shall be paid to the City Treasurer upon application for his permit with the Mayor to store the aforementioned substances. SECTION 3. 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 therefore. Gasoline or naphtha not exceeding the quantity of One Hundred (100) gallons, kept in and used by launches or motor vehicles shall be exempt from the Permit fee herein required. (b) The Mayor shall promulgate regulations for the proper storing of said substances and shall designate the proper official who shall supervise therefor. ARTICLE 15 Permit Fee for Temporary Use of Roads, Streets, Sidewalks, Alleys, Patios, Plazas and Playgrounds SECTION 1. Imposition of Fee . Any person who shall temporarily use and/or occupy a street, sidewalk, or alley or portion thereof in this city in connection with their construction works and other purposes, shall first secure a permit from the Mayor and pay a fee in the following schedule: (a) Construction P12.00/sq.m. per week or fraction thereof (b) Others 10.00/sq.m. per day or a fraction thereof For wakes 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 2. Time of Payment . The fee shall be paid to the City Treasurer upon application of the permit with the City Mayor. SECTION 3. Administrative Provisions . The period of occupancy and/or use of the street, sidewalk, or alley or portion thereof shall commence from the time the construction permit is issued and shall terminate only upon the issuance of the certificate of building occupancy. The City Engineer shall report to the City Treasurer the area occupied for purposes of collecting the fee. ITAaHc ARTICLE 16 Permit Fee for Excavation SECTION 1. 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. (a) For crossing streets with concrete pavement: Amount of Fee 1. Minimum fee 100 per sq.m. plus 50/add l.m. 2. Crossing across streets 100 plus P50/add l.m. with concrete pavement (boring method) (b) For crossing streets with asphalt pavement: 1. Minimum fee 100.00 plus 50 for every add l.m. (c) For crossing the streets with gravel pavement: 1. Minimum fee 100.00 2. Additional fee for each linear meter crossing the streets (minimum width of excavation, 0.3 meters) 50.00 (d) For crossing existing curbs and gutters resulting in the damage 150.00 per linear meter (e) Additional fee for every day of delay in excess of excavation period provided in the mayor's permit 50.00 SECTION 2. Time and Manner of Payment . The fee imposed herein shall be paid to the City Treasurer by every person who shall make any excavation or cause any excavation to be made upon application for Mayor's Permit prior to the excavation. A cash deposit in an amount equal to the cost of the excavation shall be deposited with the City Treasurer at the same time the permit is paid. The cash deposit shall be forfeited in favor of the City Government in case the restoration to its original form of the street excavated is not made within ten (10) days after the purpose of the excavation is completed. SECTION 3. Administrative Provisions . (a) No person shall undertake or cause to undertake any digging or excavation, of any part or portion of the city streets of the entire city unless a permit shall have been first secured from the Office of the City Mayor specifying the duration of the excavation. (b) The City Engineer/City Building Official shall supervise the digging and excavation and shall determine the necessary width of the street to be dug or excavated. Said official shall likewise inform the City Treasurer of any delay in the completion of the excavation work for purposes of collection of the additional fee. (c) In order to protect the public from any danger, appropriate signs must be placed in the area where work is being done. ARTICLE 17 Permit Fee on Circus and Other Parades SECTION 1. Imposition of Fee . There shall be collected a Mayor's Permit Fee of Two Hundred Fifty Pesos (PhP250.00) per day on every circus and other parades using banners, floats or musical instruments carried on in this city. SECTION 2. Time and Manner of Payment . The fee imposed herein shall be due and payable to the City Treasurer upon application for a permit to the City Mayor at least three (3) days before the scheduled date of the circus or parade. SECTION 3. Exemption . Civic and military parades as well as religious processions are exempted paying the permit fee imposed in this Article. SECTION 4. Administrative Provisions . (a) Any persons who shall hold a parade within this city shall first obtain from the City Mayor before undertaking the activity. For this purpose, a written application in a prescribed form shall indicate the name, address of the applicant, the description of the activity, the place or places where the same will be conducted and such other pertinent information as may be required. (b) The Station Commander of the Philippine National Police shall promulgate the necessary rules and regulations to maintain an orderly and peaceful conduct of the activities mentioned in this Article. He shall also define the boundary within which such activities may be lawfully conducted. ARTICLE 18 Permit Fee for the Conduct of Group Activities SECTION 1. Imposition of Fee . Every person who shall conduct, or hold any program, or activity involving the grouping of people within the jurisdiction of this city shall obtain a Mayor's permit for every occasion of not more than twenty-four (24) hours and pay the City Treasurer the corresponding fee in the following schedule: (a) Conference, meetings, rallies and demonstration in outdoor, in parks, plazas, roads/streets 300.00 (b) Dances 100.00 (c) Coronation and ball 280.00 (d) Promotional sales 200.00 (e) Other Group Activities 100.00 The City Mayor reserves the right to refuse the issuance of permits on rallies, demonstration and other group meetings when there is clear and present danger of chaos to happen as advice by the police and military intelligence personnel. SECTION 2. Time of Payment . The fee imposed in this article shall be paid to the City Treasurer upon filing of application for permit with the City Mayor. SECTION 3. Exemption . Programs or activities conducted by educational, charitable, religious and governmental institutions free to the public shall be exempted from the payment of the fee herein imposed, provided, that the corresponding Mayor's Permit shall be secured accordingly. Programs or activities requiring admission fees for attendance shall be subject to the fees herein imposed even if they are conducted by exempt entities. SECTION 4. Administrative Provision . A copy of every permit issued by the City Mayor shall be furnished to the Chief of Police or Station Commander of the Philippine National Police (PNP) of the city who shall assign police officers to the venue of the program or activity to help maintain peace and order. ARTICLE 19 Permit Fee on Film-Making SECTION 1. Imposition of Fee . There shall be collected the following permit fee from any person who shall go on location-filming within the territorial jurisdiction of this city. Rate of Fee per Filming (a) Commercial movies 5,000.00/film (b) Commercial advertisements 3,000.00/film (c) Documentary film 200.00/film (d) Videotape coverage 200.00/coverage In cases of extension of filming time, the additional amount required must be paid prior to extension to filming time. SECTION 2. Time of Payment . The fee imposed herein shall be paid to the City Treasurer upon application for the Mayor's Permit five (5) days before location-filming is commenced. CHAPTER IV Service Fees ARTICLE 1 Secretary's Fees SECTION 1. Imposition of Fees . There shall be collected the following fees from every person requesting for copies of official records and documents from the offices of this city. Amount of Fee (a) For every page or fraction thereof typewritten (not including the certificate and notation) P20.00 (b) For each certificate of correctness (with seal of Office) written on the copy or attached thereto 50.00/per page (c) For certifying the official act of the City Judge or other judicial certificate with seal 200.00 (d) For certified copies of any papers, records, decrees, judgment or entry of which any person is entitled to demand and receive a copy (in connection with judicial proceedings) for each page 200.00 (e) Photocopy or any other copy produced by copying machine per page 5.00 (f) Transcribed stenographic notes from the proceedings of administrative cases filed with the Sangguniang Panlungsod 20.00 per page SECTION 2. Exemption . The fees imposed in this Article shall not be collected for copies furnished to other offices and branches of the government for official business, except for those copies required by the Court at the request of the litigant, in which case, charges shall be in accordance with the above-mentioned schedule. SECTION 3. Time and Manner of Payment . The fees shall be paid to the City Treasurer at the time the written request before the issuance of a copy of any city record or document is made. ARTICLE 2 Local Civil Registry Fees SECTION 1. Imposition of Fees . There shall be collected for services rendered by the City Civil Registrar of this city the following fees: (a) Marriage Fees: 1. Application for marriage license 300.00 2. Marriage license fee 100.00 3. Marriage solemnization fee 1,500.00 4. Marriage Counselling fee 100.00 (b) For registration of the following: 1. Legitimation by Decree of the Court 300.00 2. Legitimation by Other Means 300.00 3. Adoption 500.00 4. Annulment of Marriage 1,000.00 5. Divorce/Legal Separation 1,000.00 6. Naturalization 1,000.00 7. Change of Name/Correction of Sex/Correction of Date of Birth Filing Fee (RA 9048)/RA 10172 3,000.00 Correction of Clerical Error 1,000.00 Filing Fee for Migrant Petitioner (service charge) Change of first name 1,000.00 Clerical or typographical error (service charge) 500.00 8. Registration of Live Birth 50.00 9. Other legal documentation for record purposes 300.00 10. Legitimation under RA 9858 of children whose Parents are underage during birth 500.00 11. Processing fee for RA 9255 use of surname of the father 500.00 12. Registration of Certificate of Death 50.00 13. Registration of Certificate of Marriage 100.00 (c) Fees for Delayed Registration 1. Birth 500.00 2. Marriage 500.00 3. Death 200.00 4. Court Order 500.00 (d) For Certified Copies of any Document 100.00 (e) Burial/Exhumation Fees: 1. Burial Permit Fee 100.00 2. Transfer of cadaver 100.00 3. Fee for exhumation of cadaver 250.00 4. Fee for removal of skeletal remains 150.00 SECTION 2. Exemptions . The fee imposed in this Article shall not be collected in the following cases: (a) Issuance of certified copies of documents for official use at the request of a competent court or other government agency, except those copies required by courts at the request of litigants, in which case the fee should be collected. CHTAIc (b) Issuance of birth certificates of children reaching school age of indigent parents as certified to by the City Social Welfare Office when such certificates are required for admission to the primary grades in a public school. (c) Burial permit of a pauper, per recommendation of the City Mayor. SECTION 3. Time of Payment . The fees shall be paid to the City Treasurer before registration or issuance of the permit, license or certified copy of local registry records or documents. SECTION 4. 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 3 Police Clearance Fee SECTION 1. Imposition Fee . There shall be paid for each police clearance certificate obtained from the Station Commander of the Philippine National Police of this city the following fees: Amount of Fee (a) For employment, scholarship, study grant, and other purposes not hereunder specified 100.00 (b) For change of name 100.00 (c) For application for Filipino citizenship 150.00 (d) For passport or visa application 150.00 (e) For firearms permit application 150.00 (f) For PLEB clearance 200.00 SECTION 2. Time of Payment . The service fee provided under this Article shall be paid to the City Treasurer upon application for police clearance certificate. ARTICLE 4 Sanitary Inspection Fee SECTION 1. Imposition of Fee . There shall be collected the following annual fees from each business establishment in this city 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: Amount of Fee (a) House for rent 250.00 (b) Business, industrial, or agricultural establishment 25 sq.m. or more but less than 50 sq.m. 280.00 50 sq.m. or more but less than 100 sq.m. 280.00 100 sq.m. or more but less than 200 sq.m. 280.00 200 sq.m. or more but less than 500 sq.m. 280.00 500 sq.m. or more but less than 1,000 sq.m. 280.00 1,000 sq.m. or more 280.00 (c) Financial Institutions such as banks, pawnshops Main Office 300.00 Branch 250.00 (d) Gasoline and filling station 300.00 (e) Private Hospitals 300.00 (f) Medical clinic, dental and animal hospital 200.00 (g) Dwellings and other spaces for lease or rent hotels, motels, apartelles, pension inns, drive inns 150 or more rooms 700.00 100 to 149 rooms 600.00 50 to 99 rooms 500.00 25 to 49 rooms 400.00 Less than 25 rooms 300.00 Apartments, per door 75.00 Houses for rent P150.00 + P1.00 fee every sq.m. in excess of fifty (50) sq.m. (h) Dormitories, lodging or boarding houses with accommodations for: 40 or more boarders or lodgers 300.00 15 to 39 boarders or lodgers 250.00 Less than 15 boarders or lodgers 200.00 (i) Institutions of learning 300.00 (j) Media facilities 200.00 (k) Telegraph, teletype cables and wireless Communication companies Main office 300.00 Branch office 250.00 (l) Administration, display offices and/office of professionals 200.00 (m) Peddlers 25.00 (n) Computers shops, internet caf and similar entities Less than 10 computers units 200.00 10 or more but less than 20 250.00 20 or more but less than 30 300.00 30 or more 350.00 (o) Water District 1,000.00 (p) Water refilling stations 300.00 SECTION 2. Time of Payment . The fees imposed in this Article shall be paid to the City Treasurer upon filing of the application for the sanitary inspection certificate with the City Health Officer and upon renewal of the same every year thereafter within the first twenty (20) days of January. SECTION 3. Administrative Provisions . (a) The City Health Officer or his duly authorized representative shall conduct an annual inspection of all establishments and buildings, and accessories and houses for rent, in order to determine their adequacy of ventilation, general sanitary conditions and propriety for habitation. (b) The City Health Officer shall require evidence of payment of the fee imposed herein before he issues the sanitary inspection certificate. ARTICLE 5 Service Fees for Health Examination SECTION 1. Imposition of Fee . There will be collected a fee of One Hundred Fifty Pesos (P150.00) from any person who is given a physical examination by the City Health Physician for purposes of employment. A fee of One Hundred Pesos (P100.00) shall be collected for the issuance of medical certificate thereof. The following fees shall be collected from each patient for the conduct of each diagnostic, maternal and dialysis services: RATES OF BAYBAY MEDICAL DIAGNOSTIC CENTER (BMDC) SERVICES HEMATOLOGY FEES Complete Blood Count (CBC) 80.00 Blood Typing with RH 110.00 Hepatitis BsAg (HbsAg) 150.00 Hepatitis BsAb (HbsAb) 200.00 Tubex TF (Typhoid) 500.00 CLINICAL CHEMISTRY Fasting Blood Sugar (FBS) 80.00 Total Cholesterol 120.00 Triglycerides 160.00 HDL 160.00 LDL 170.00 Creatinine 100.00 Blood Urea Nitrogen (BUN) 100.00 Blood Uric Acid (BUA) 120.00 SGOT (AST) 150.00 SGPT (ALT) 150.00 Alkaline Phosphatasa (ALP) 170.00 Potassium 250.00 HGT (Hemaglucotest) 60.00 LIPID PANEL 500.00 EXECUTIVE PANEL 1,500.00 CLINICAL MICROSCOPY Urinalysis (U/A) 40.00 Fecalysis/Stool Exam. 40.00 Pregnancy Test 120.00 ULTRASOUND Whole Abdomen 1,150.00 Upper Abdomen 750.00 Lower Abdomen 750.00 HBT (Liver and Gall Bladder) 600.00 KUB (Kidney, Ureter & Urinary Bladder) 600.00 Pelvic/Pelvis 600.00 Single Organ 500.00 Transvaginal 600.00 BPS (Fetal Aging) 600.00 RADIOLOGY Chest X-ray PA (using 1 film) 150.00 Chest AP (Bucky) 150.00 Each additional Film 60.00 Skull AP/L 200.00 Lumbo-Sacral Spine AP/L 250.00 Thoraco-Lumbar Spine AP/L 250.00 Cervical Spine AP/L 250.00 Plain KUB 300.00 Mandible 200.00 Paranasal Sinuses 250.00 Abdomen Flat Plate 200.00 UPPER EXTREMITIES Arm, Elbow, Forearm, Wrist, Hand (APL) Shoulder 150.00 LOWER EXTREMITIES Femur (Thigh, Knee, Leg, Ankle, Foot (AP/L)) 150.00 DENTAL X-RAY 250.00 DENTAL FEES Oral Prophylaxis 125.00 Tooth Extraction 75.00 Temporary Filling 50.00 DRUG TESTING 250.00 ECG 120.00 PAP SMEAR 250.00 TBDC (Tuberculosis Diagnostic Committee) 200.00 outside Baybay, Leyte Free for all Baybayanons Maternity Care Package 1,500.00 (primigravida) 1,300.00 (multigravida) For non-PhilHealth members only HIGH FLUX DIALYZER NEW DIALYZER RE-USE DIALYZER PHILHEALTH NON-PHILHEALTH NO DISCOUNT PHILHEALTH NON-PHILHEALTH NO DISCOUNT Dialysis Fee P3,850.00 P3,850.00 P3,850.00 P3,850.00 P3,850.00 P3,850.00 Dialyzer-High Flux P1,800.00 P1,800.00 P1,800.00 - - - Net Dialysis Fee P5,650.00 P5,650.00 P5,650.00 - - - 20% Discount SC/PWD/LGU BAYBAY EMPLOYEE P1,130.00 P1,130.00 - P770.00 P770.00 - SUBTOTAL P4,520.00 P4,520.00 P5,650.00 P3,080.00 P3,080.00 P3,850.00 PHIC DISCOUNT 2,600.00 - P2,600.00 P2,600.00 - P2,600.00 TOTAL P1,920.00 P4,520.00 P3,050.00 P480.00 P3,080.00 P1,250.00 SECTION 2. Time of Payment . The fee shall be paid to the City Treasurer before the physical examination is made and the medical certificate is issued. SECTION 3. Administrative Provisions . (a) Individuals engaged in an occupation or working in the following establishments, are hereby required to undergo physical and medical examination before they can be employed and once every six months (6) thereafter: EATCcI 1. Food establishments establishments where food or drinks are manufactured, processed, stored, sold or served. 2. Public swimming or bathing places. 3. Dance schools, dance halls and night clubs include dance instructors, hostess, cooks, bartenders, waitresses, etc. 4. Tonsorial and beauty establishments include employees of barber shops, beauty parlors, hairdressing and manicuring establishments, exercise gyms and figure slenderizing saloons, facial centers, aromatherapy establishments, etc. 5. Massage clinics and sauna bath establishments include masseurs, massage clinic/sauna bath attendants, etc. 6. Hotel, motels and apartments, lodging, boarding, or tenement houses, and condominiums. (b) Owners, managers or operators of the establishments shall see to it that their employees who are required to undergo physical and medical examinations have been issued the necessary medical certificates. (c) The City Health Officer shall keep a record of physical and other health examinations conducted, and the copies of medical certificates issued indicating the name of the applicant, the date and the purpose for which the examination was made. SECTION 4. Penalty . A fine of Two Thousand Pesos (P2,000.00) shall be paid by the owner, manager or operators of the establishment for each employee found to be without the necessary medical certificates. ARTICLE 6 Service Fee for Garbage Collection SECTION 1. Imposition of Fee . There shall be collected from every owner or operator of a business establishment an annual garbage fee in accordance with the following schedule: (a) Manufacturers, Millers, Assemblers, Processors and Similar Business 1. Not more than 100 sq.m. 1,000.00 2. More than 100 sq.m. but not exceeding 500 sq.m. 1,500.00 3. 601 sq.m. but not more than 1,000 sq.m. 1,750.00 4. 1,001 sq.m. and more 2,000.00 (b) Hotels, Apartments, Motels and Lodging Houses 1. Not more than 100 sq.m. 500.00 2. 100 sq.m. but not exceeding 500 sq.m. 750.00 3. 501 sq.m. but not more than 1,000 sq.m. 1,000.00 4. 1,001 sq.m. and more 1,250.00 (c) Restaurants, Day and Night Clubs, Cafes, and Eateries 1. Not more than 50 sq.m. 500.00 2. More than 50 sq.m. but not exceeding 500 sq.m. 750.00 3. 501 sq.m. but not more than 1,000 sq.m. 1,250.00 4. 1,001 sq.m. and more 1,500.00 (d) Hospitals, Clinics, Laboratories and Similar Businesses 1. Not more than 10 sq.m. 500.00 2. More than 10 sq.m. but not exceeding 100 sq.m. 1,000.00 3. 101 sq.m. but not more than 500 sq.m. 1,500.00 4. 501 sq.m. and more 2,000.00 (e) Movie Houses and Retailers 1. Not more than 10 sq.m. 100.00 2. More than 10 sq.m. but not exceeding 100 sq.m. 150.00 3. 101 sq.m. but not more than 500 sq.m. 300.00 4. 501 sq.m. and more 500.00 (f) Other Business or Institution not Mentioned Above 1. Not more than 10 sq.m. 100.00 2. More than 10 sq.m. but not exceeding 100 sq.m. 150.00 3. 101 sq.m. but not more than 500 sq.m. 300.00 4. 501 sq.m. and more 500.00 (g) Households/Residential Homes, there shall be charged a garbage fee every month based on the following schedule of fees 1. Floor area of not more than 100 sq.m. 10.00 2. Floor area of 150 sq.m. and 100 sq.m. 12.00 3. Floor area of 200 sq.m. and 151 sq.m. 15.00 4. Floor area of 201 sq.m. and above 20.00 (h) Tipping Fee P150.00 per cubic meter SECTION 2. Time of Payment . The fees prescribed in this Article shall be paid to the City Treasurer on or before the 30th day of January. However, household garbage payments shall be made every end of the month. In the case of tipping, the fees shall be paid before garbage is dumped at the dumpsite, after the inspection and scaling conducted by the General Services Offices. SECTION 3. Administrative Provisions . (a) For purposes of the garbage fees, the area of garbage collection shall cover from barangay Zone 1-23, Barangays Sto. Rosario, Cogon and Candadam. (b) The owner or operator of business establishments shall provide within his premises the required garbage can or receptacle, which shall be placed in front of his establishment before the time of garbage collection. (c) Once each month the Sanitary Inspector or the City Health Officer shall inspect business establishments to find out whether garbage is properly disposed of within their premises. ARTICLE 7 Dog Vaccination Fee SECTION 1. Imposition Fee . There shall be collected/imposed on every owner of a dog a vaccination fee of One Hundred Pesos (P100.00) for every dog vaccinated within the territorial jurisdiction of this city. SECTION 2. Time of Payment . The fee shall be paid to the City Treasurer prior to the vaccination of the dog in close coordination with the City Agricultural Office and the Office of the City Veterinarian. SECTION 3. Administrative Provisions . (a) Vaccination against rabies means the inoculation of a dog with rabies vaccine licensed for the species by the Bureau of Animal Industry, Department of Agriculture. Such vaccination must be performed by trained individual from BAU, City Veterinarian Office and City Agriculture Office. 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 they have reached three months of age. 2. During free mass dog rabies vaccination campaign, every dog 3 months of age and older should be submitted by the owner for vaccination. Dogs not submitted on the scheduled date or within one month thereafter shall be exterminated under the supervision of the City Rabies Control Authority. This practice becomes optional after a mass dog rabies vaccination campaign covering at least 80% of the dog population. (b) It shall be the duty of each trained vaccinator when vaccinating any dog to complete the certificate of rabies vaccination (in duplicate for each animal vaccinated). The certificate shall include the following information: 1. Owners name, address and telephone number if any 2. Description of dog (color, sex, markings, age, name, species and breed if any) 3. Dates of vaccination and vaccine expiration if known 4. Rabies vaccination tag number 5. When the vaccine was produced 6. Vaccinator's signature 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. The above provisions may not apply in a mass vaccination program, after which the cost shall be borne by the owner. (c) Dog Registration or Licensing Every dog shall be registered by their owner upon reaching the age of 3 months and every year thereafter. Unvaccinated dogs registered after reaching the age of 3 months and dogs 3 months old and above not previously registered shall be vaccinated upon registration. The dog owner shall pay such registration fee as may be determined by the City Council. The registration officer shall provide the owner with a certificate of certification for the dog and affix to a distinguished collar tag as proof of registration. (d) Elimination of Unregistered Dog Unregistered dogs over the age of 4 months shall be seized and humanely exterminated under the supervision of a licensed veterinarian or the City Rabies Control Authority or vaccinated under the provisions of Section 3 (4) hereof. The licensed veterinarian/trained vaccinator or the City 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 license veterinarian, trained vaccinator, the City Rabies Control Authority or a police officer may enter any land for the purpose of seizing or exterminating a dog which is liable to be seized under this section. Elimination is based on the presence or absence of a dog tag and/or a registration or vaccination certificate. The City Veterinarian and the City Agricultural Officer is tasked to determine the age of the dogs. (e) Reporting of Biting Incidents The owner of a dog which has bitten any person and the person who has been bitten shall, within 24 hours of the occurrence, report the incident to the City Rabies Control Authority, a health care worker or a police officer receiving such information shall immediately transmit it to the City Rabies Control Authority for investigation. (f) The owner of a dog that has bitten any person shall be responsible for the treatment costs and dog examination. (g) Financial support for the activity shall be borne by the City Government and the Barangay Government. SECTION 4. Penalty . Any dog owner who fails to abide by any of the provisions of Article 7 of this Code shall be subjected to a fine of Two Thousand Five Hundred (P2,500.00) Pesos without prejudice to the provision of Section 3 (f) of Article 7. It shall be the responsibility of the City Rabies Control Authority to administer the pertinent portion of this Code, and to promulgate the necessary rules and regulations for its implementation. Enforcement shall be the responsibility of the City Rabies Control Authority as defined under Section 1 of this article. CHAPTER V City Charges ARTICLE 1 Fishery Rentals, Fees and Charges SECTION 1. Fishery Rentals, Fees and Charges . This city shall have the exclusive authority to grant the following fishery privileges within its city waters and impose rentals, fees, or charges therefrom: (a) To erect fish corrals, oyster, mussel, or other aquatic beds or bangus fry areas. (b) To gather, take or catch bangus fry, prawn fry or kawag-kawag or fry of other species and fish from city waters by nets, traps or other fishing gears. However, marginal fishermen shall be exempt from any rentals, charge or any other imposition whatsoever. SECTION 2. Grant of Fishery Rights by Public Auction . Exclusive fishery privileges to erect fish, corrals, oyster mussel of aquatic beds or "bangus" fry areas and to take or catch "bangus" fry or "kawag-kawag" or fry of other species of fish for propagation shall be awarded to the highest bidder in a public auction to be conducted by a committee upon authorization of the Sangguniang Panlungsod. DHITCc However, duly registered organizations and cooperatives of marginal fishermen shall have the preferential right to such fishery privileges without being required to undergo the bidding. In the absence of such organizations and cooperatives or upon failure to exercise their preferential right, other parties may participate in the said public bidding. For this purpose, there is hereby created a committee to conduct the public auction to be constituted as follows: (a) The Mayor or his duly authorized representative as Chairman; (b) Member of Sangguniang Panlungsod who is the Chairman on the Committee on Environment; (c) The City Treasurer. The Committee shall advertise the call for sealed bids for the leasing or a zone or zones of city waters in public auction for two (2) consecutive weeks in the bulletin board of the City hall. If no bids are received within two (2) weeks, such notice shall be posted for another two (2) weeks. If after said two (2) notices for the grant of exclusive fishery rights through public auction, there are no interested bidders, the Sangguniang Panlungsod shall grant the rights within the definite area or portion of the city waters to any interested individual upon payment of a license fee fixed herein. The notice advertising the call for bids shall indicate the date and time when such bids shall be filed with the City Treasurer. An application to participate in the public bidding shall be submitted to the City Mayor in a form prescribed therefor. Upon submitting a sealed bid, a person shall accompany such bid with a deposit in the amount equal to one month of rent which amount shall be deducted from the first rental by the person should the bid be awarded to him. At the time and place designated in the notice, the Committee sitting en banc shall open all the bids and award the lease to the qualified bidder offering the highest bid. The lease shall be executed within ten (10) days after the award is made. If the successful bidder refuses to accept, or fails or neglects to execute the lease within such time, his deposit shall be forfeited to the city government, in such a case another bidding shall be held in the manner provided above. The deposits of the unsuccessful bidders shall be returned upon the execution of the lease contract by the successful bidder or before the calling of another bid. SECTION 3. Duration of Lease . The lease of fishery rights granted through public auction shall be for a period of five (5) years. SECTION 4. Zonification of City Waters. The city waters of this city are hereby divided and classified into zones for purposes of granting a lease or exclusive fishery rights through public auction as follows: Zone 1 From Brgy. Zone 22 to Brgy. Jaena Zone 2 From Brgy. Punta to Brgy. Plaridel Zone 3 From Brgy. Sto. Rosario to Brgy. Guadalupe Zone 4 From Brgy. Pangasugan to Brgy. Maybog SECTION 5. Imposition of Fees . There shall be collected the following license fee for the grant of exclusive fishery rights to erect fish corrals, operate fishponds or oyster, mussel or aquatic beds, or take or catch "bangus" fry or "kawag-kawag" or fry of other species of fish for propagation, if there are no interested bidders in the public auction. Amount of Fee (a) Operation of fishponds or oyster culture beds, per hectare 1,000.00 (b) Catching "bangus" fry or "kawag-kawag" less than 1,000 sq.m. 200.00 1,001 sq.m. but less than 2,000 sq.m. 300.00 2,001 sq.m. but less than 4,000 sq.m. 400.00 4,001 sq.m. but less than 6,000 sq.m. 500.00 6,001 sq.m. but less than 8,000 sq.m. 600.00 8,001 sq.m. or more 750.00 (c) Fish corrals or fishpens in inland fresh waters: Less than 500 sq.m. 500.00 501 sq.m. but less than 1,000 sq.m. 700.00 1,001 sq.m. but less than 5,000 sq.m. 1,000.00 5,001 sq.m. but less than 10,000 sq.m. 1,500.00 10,001 sq.m. or more 2,000.00 SECTION 6. Privilege of Residents to Take Fish in City Waters . Any person who is not a grantee of license or privilege to engage in commercial fishing is hereby allowed to fish for domestic use, in every city water; provided, That, such fishing shall not take place within two hundred (200) meters from a fish corral licensed by this city; and that such fish caught under this privilege shall not be sold. Furthermore, no rental fee, charge, or any other imposition whatsoever shall be collected from marginal fishermen. SECTION 7. Time and Manner of Payment . (a) The annual rental for the lease shall be paid in advance and the deposit made by the successful bidder shall be applied against the initial rental due from him. For the initial year of the lease, the rental shall be paid at the time all the necessary documents granting the lease are executed, and the subsequent installments within the first twenty (20) days after the anniversary date of the grant of such lease. (b) The Sangguniang Panlungsod shall set aside not more than one-fifth (1/5) of the area earmarked for the gathering of fry, as may be designated by the Bureau of Fisheries, as government "bangus" fry reservation. (c) The license fee for the grant of exclusive fishery rights in the city waters for at least the corresponding current quarter shall be paid in advance. (d) The license fees for the privilege to catch fish from city waters with nets, traps, and other fishing gears and the operation of fishing vessels shall be paid upon application for a license and within the first twenty (20) days of January of every year for subsequent renewal thereof. SECTION 8. Applicability of Pertinent Provisions of Laws . All existing laws, rules and regulations governing city waters and city fisheries are hereby adopted as part of this Article. ARTICLE 2 Rentals of Personal and Real Properties Owned by the City SECTION 1. Imposition . The following rates of rental fees for the use of real and personal properties of this city shall be collected: Rate of Rental (a) Land only (per sq.m.) 1. Commercial/industrial area 200.00/mo. 2. Residential area 200.00/mo. 3. Others 100.00/mo. 4. For those lessees certified by the Sangguniang Panlungsod as marginalized sector of the community, the lease shall be less than n 100.00 per sq.m. (b) Building (per sq.m. of floor area) 1. Located in commercial/industrial area 500.00/mo. 2. Located in residential area 500.00/mo. 3. Others 300.00/mo. (c) Properties that may be acquired after the promulgation of this ordinance. As may be decided by the Sangguniang Panlungsod SECTION 2. Time of Payment . The fees imposed herein shall be paid to the City Treasurer or his duly authorized representative, before the use or occupancy of the property. ARTICLE 3 Charges for Parking SECTION 1. Imposition of Fee . There shall be collected fees for the use of city owned parking area or designated streets for pay parking in accordance with the following schedule: (a) Day Parking Rates Vehicle Type Max. of 4 hours and additional of 4.00 per hour thereafter 1. Private Cars and Service Vehicles 50.00 2. Passenger Jeepneys 50.00 3. Cargo Trucks/Delivery Vans 100.00 4. Passenger Bus 100.00 (b) Overnight Parking Rates Max. of 5 hours and additional of 5.00 per hour thereafter 1. Private Cars and Service Vehicles 50.00 2. Passenger Jeepneys 50.00 3. Cargo Trucks/Delivery Vans 105.00 4. Passenger Bus 105.00 (c) Towing Fee of P1,000.00 and impounding fee of P300.00/day shall be collected from owners of vehicles who shall violate this Article SECTION 2. Time of Payment . The fees herein imposed shall be paid to the City Treasurer or to his duly delegated representative upon parking thereat. ARTICLE 4 Cemetery Charges SECTION 1. Imposition of Fees . There shall be collected the following rental fees for a period of five (5) years for the rental of City Cemetery lots: Rental Fee (a) Rental fee for each burial lot (1.5m x 2.5) 1,200.00 (b) For every additional layer thereof 1,200.00 SECTION 2. Time of Payment . The fee shall be paid to the City Treasurer upon application for a burial permit prior to the construction thereon of any structure whether permanent or temporary, or to the interment of the deceased. Thereafter, the fee shall be paid within twenty (20) days before the expiration of the lease period. The fee shall not be collected in a pauper's burial, upon recommendation of the City Mayor. SECTION 3. Administrative Provisions . (a) As used in this Article, City Cemetery shall refer to the lot owned by this city located at Brgy. Hipusngo. (b) A standard cemetery lot shall be three (3) meters long and one (1) meter wide or three (3) square meters. (c) Except in cases allowed under existing laws and regulations, no person may be buried or interred, permanently or temporarily, other than in properly designated cemeteries or burial grounds. (d) In addition to the burial permit, a certificate of death issued by the attending physician or City Health Officer; or, if no medical officer is available, by the City Mayor, City Administrator, or any member of the Sangguniang Panlungsod shall be required. (e) Any construction of whatever kind or nature in the public cemetery whether for temporary or perpetual use, shall only be allowed after the approval of a permit issued by the City Mayor, upon recommendation of the City Health Officer. (f) In case a lessee intends to renew the lease after its termination, he must inform the City Treasurer within thirty (30) days before the expiry date of the lease, and shall pay the corresponding fees therefor. (g) It shall be the duty of the City Treasurer to prepare and submit to the City Mayor a list of the leases that are to expire five (5) days prior to the expiration date. The City Treasurer shall send a reminder to the lessee of the expiration of his lease, two (2) weeks prior to the expiration date of the lease. (h) The City Treasurer shall keep a register in account of the cemetery, together with such additional information as may be required by the Sangguniang Panlungsod. ARTICLE 5 Market Fees and Charges SECTION 1. Subdivision of Market Building . The public market shall be divided into sections with each section housing one class or group of allied goods, commodities, or merchandise. cEaSHC SECTION 2. Imposition of Market Fees and Charges . There shall be collected the following market fees and charges: (a) Rental charges on stalls, booths, and/or spaces within the market building: Rice and Corn Section 1,950.00 Meat Section 975.00 Vegetables and Fruits Section 780.00 Fish Section 780.00 Dry Goods Section 1,950.00 Carenderia 10.00/sq.m. per day Dressed chicken 845.00 Booking office 3,250.00 Provided, That stalls, booths, tiendas , and/or spaces located in the best areas, e.g. , corner spaces or those so designated by the Market Administrator/Supervisor, shall pay rental charges twenty-five percent (25%) higher than the rates imposed herein; Provided further, that rental charges shall be paid within the first ten (10) days of the month. (b) On premises reserved for ambulant vendors, hawkers, and similar types of vendors, a rental or ticket shall be imposed upon the vendors in the amount (of 100.00 per day:) (c) Market entrance fee on transient vendors of any commodity or merchandise brought into the market for sale: Dealers in mangoes, per kaing (ripe) 10.00 Dealers in mangoes, per kaing (green) 10.00 Dealers in coconut, per sack 5.00 Dealers in eggs, per hundred 5.00/box Dealers in peanuts, per sack (unhusked) 10.00 Dealers in peanuts, per sack (husked) 20.00 Dealers in vegetables per bakat/sack 10.00/bakat 5.00/sack Dealers in fresh fish, per kilo 10.00/50 kgs. Dealers in fresh fish, per Banera 10.00/40 kgs. Dealers in dried fish per kilo 5.00/box @ 20kg. Dealers in dried fish, per baston 10.00/dozen native; 5.00-dressed chicken Dealers in camote, rootcrop, per sack 5.00 Any vendor occupying any table, cubicle or other space with an area exceeding that to which by virtue of payment of the entrance fee shall be required to pay the correct amount of fees thereon less what he may have already paid as entrance fee. Duly licensed suppliers or distributors of goods, commodities or general merchandise servicing permanent occupants of market stalls, booths, tiendas , or other space, as well as the same occupants when they bring in goods, commodities, or merchandise to replenish or augment their stock, shall not be considered as transient vendors required to pay the market entrance fee. SECTION 3. Payment of Fees . Unless otherwise provided herein, the market fee must be paid in advance before any person can sell, or offer to sell, any commodity or merchandise within the public market and its premises. SECTION 4. Issuance of Cash Tickets to Transient Vendors; Prohibition on Transfer Thereof. Cash tickets shall be issued to the vendor buying the same and his name, date and signature of the Collector shall be written on the back thereof. The cash ticket shall pertain only to the person buying the same and shall be good only for the space or spaces of the market premises to which he is assigned and only while in the hands of the original purchaser. If a vendor disposes of his merchandise by wholesale to another vendor, the latter shall, purchase new tickets if he desires to sell the same merchandise even if this is to be done in the place occupied be the previous vendor. Cash tickets shall be provided with serial numbers by the Office of the City Treasurer, which shall monitor the issuance of the cash tickets in collaboration with the Market Administrator/Supervisor. ARTICLE 6 Slaughterhouse Fees SECTION 1. Permit Fee to Slaughter . Before any animal is slaughtered for public consumption, a permit therefor shall be secured from the City Veterinarian. For this a permit fee in the amount of Fifty Pesos (P50.00) shall be paid. SECTION 2. Imposition of Slaughter Fees . There shall be collected of the following slaughter fees: Large cattle per kilo of dressed meat 1.70/per kilo Hogs per kilo of dressed meat 1.60/per kilo Goats per kilo of dressed meat 1.68/per kilo Sheep per kilo of dressed meat 1.68/per kilo SECTION 3. 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 4. Requirement for the Issuance of a Permit for the Slaughter of Large Cattle . Upon issuance of the permit required in 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 therefore. 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. SECTION 5. 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. Large cattle, per head 50.00 Hogs per head 25.00 Goats per head 25.00 Sheep per head 25.00 Other per head 20.00 RATES OF FEES (Based on the Slaughterhouse Ordinance series of 2012) FEE CATTLE HOG GOAT/SHEEP Stockyard corral Fee (per day) 20.00/head 7.00/head 5.00/head Ante Mortem Inspection 15.00/head 7.00/head 5.00/head Holding Pen Fee (per 12 hrs.) 10.00/head 5.00/head 5.00/head Permit to Slaughter Fee (per day) 15.00/head 6.00/head 3.00/head Post Mortem Inspection 0.25/kilo 0.25/kilo 0.25/kilo Certificate of Ownership 75.00/head Transfer Cert. of Ownership 50.00/head Livestock Development Fund 2.00/head Delivery Fee (market complex) 70.00/head 30.00/head 25.00/head Skinning and/or Dehairing Fee 75.00/head 25.00/head 50.00/head Cleaning Fee for Edible Offals 3.50/kilo 2.50/kilo 5.00/kilo SECTION 6. Time of Payment . (a) The slaughter of any kind of animal intended for sale shall be done only in the city slaughterhouse designated as such by the Sangguniang Panlungsod. The slaughter of animals intended for home consumption may be done elsewhere, except large cattle which shall be slaughtered only in the public slaughterhouse. The animal slaughtered for home consumption shall not be sold. (b) Before issuing the permit for the slaughter of large cattle the City 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 permit if he is not the original owner. If the applicant is not the original owner, and there is no certificate of transfer made in his favor, one such certificate shall be issued and the corresponding fee to be collected therefore. For unbranded cattle that have not yet reached the age of branding, the City 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 therefore before the slaughter permit is granted. (c) Before any animal is slaughtered for public consumption, a permit therefore shall be secured from the City Veterinarian or his duly authorized representative, through the City Treasurer. The permit shall bear the date and month of issue and the stamp of the City Veterinarian, as well as the page of the book in which said permit number is entered and wherein the name of the permittee, the kind and sex of the animal to be slaughtered appears. (d) The permit to slaughter as herein required shall be kept by the owner to be posted in a conspicuous place in his/her stall at all times. ARTICLE 7 Toll Fees or Charges SECTION 1. Imposition of Fees or Charges . There shall be collected a fee or charge for the use of the following utilities owned and operated by this municipality. Baybay Gymnasium (per day) - 3,000.00 for the first 4 hours & 100.00 for the succeeding hour Legislative Auditorium (per day) - 2,500.00 for the first 4 hours & 150.00 for the succeeding hr. Legislative Function Room (per day) - 1,500.00 whole day Legislative Canteen - 4,500.00/month SECTION 2. Use for Public Purposes . Whenever, the above facilities are used for public purposes by the City Government or any of the agency of the national government they shall be free of charge. Public Purpose shall mean the activity is related to or in furtherance of the official function of the agency concerned. AVAILMENT OF THE DISCOUNTED RATE a. All regular employees and elective government officials of the City of Baybay shall be entitled to a 30% discount for the use of any of the above facilities for private purposes. b. All NGOs, POs and Civic Organizations accredited by the Local Government shall be entitled to the same discount for the use of the legislative function room, gymnasium , and legislative auditorium provided the activit(ies) is/are, for their common benefits, however, if the activit(ies) or purpose of the use is to promote tourism of the city or in furtherance to or in relation with the programs of the city government as certified to be the City Mayor, it is free of charge. SECTION 3. Time of Payment . Fees and charges for the use of the above mentioned facilities shall be made every time such facilities are utilized. SECTION 4. Administrative Provision . When public safety and welfare so requires, the Sangguniang Panlungsod may discontinue the collection of tolls and thereafter said facility shall be free and open for public use. CHAPTER VI Community Tax SECTION 1. Imposition of Tax . There shall be imposed a community tax on persons, natural or juridical, residing in the city. SECTION 2. Individuals Liable to Community Tax . Every inhabitant of the Philippines who is a resident of this city, eighteen (18) years of age or over who has been regularly employed on a wage or salary basis for at least thirty (30) consecutive working days during any calendar year, or who is engaged in business or corporation, or who owns real property with an aggregate assessed value of One Thousand (P1,000.00) Pesos or more, or who is required by law to file an income tax return shall pay an annual community tax of Five (P5.00) Pesos and an annual additional tax of One Peso (P1.00) for every One Thousand Pesos (P1,000.00) of income regardless of whether from business, exercise of profession or from property which in no case shall exceed Five Thousand Pesos (P5,000.00). CTIEac In the case of husband and wife, the additional tax herein imposed shall be based upon the total property owned by them and the total gross receipts or earnings derived by them. SECTION 3. 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 city 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 city where the real property is situated Two (P2.00) Pesos; and (b) For every Five Thousand (P5,000.00) Pesos of gross receipts or earnings derived by it from its business in the Philippines during the preceding year Two (P2.00) Pesos. The dividends received by a corporation from another corporation shall, for the purpose of the additional tax, be considered as part of the gross receipts or earnings of said corporation. SECTION 4. Exemption . The following are exempted from the Community Tax: (a) Diplomatic and consular representatives; and (b) Transient visitors when their stay in the Philippines does not exceed three (3) months. SECTION 5. Place of Payment . The Community Tax shall be paid in the Office of the City Treasurer or to the deputized Barangay Treasurer. SECTION 6. Time of Payment and 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. (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 7. 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 Fifty Pesos (P50.00). SECTION 8. Presentation of Community Tax Certificate on Certain Occasions . (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 9. Collection and Allocation of Proceeds of the Community Tax . (a) The City Treasurer shall deputize the Barangay Treasurers, subject to existing laws and regulations, to collect the Community Tax payable by individual taxpayers in their respective jurisdictions; provided, however, that said Barangay Treasurer shall be bonded in accordance with existing laws. (b) One Hundred Percent (100%) of the proceeds of the Community Tax actually and directly collected by the City Treasurer shall accrue entirely to the general fund of this city. The proceeds of the Community Tax collected through the Barangay Treasurers shall be apportioned as follows: (1) Fifty (50%) percent shall accrue to the general fund of the city; and (2) Fifty (50) percent shall accrue to the barangay where the tax is collected. CHAPTER VII General Administrative Provisions ARTICLE 1 Collection and Accounting of City Taxes and Other Impositions SECTION 1. Tax Period. Unless otherwise provided in this Ordinance, the tax period for all local taxes, fees, and charges imposed under this Ordinance shall be the calendar year. SECTION 2. 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 3. 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 4. 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 5. Interest on Unpaid Tax . In addition to the surcharge imposed herein, where the amount of any other revenue due to the city except voluntary contributions or donations, is not paid on the date fixed in the ordinance, or in the contract, expressed or implied, or upon the occurrence of the event which has given rise to its collection, there shall be collected as part of that amount an interest at the rate not to exceed two percent (2%) per month from the date it is due until it is paid, but in no case shall the total interest on the unpaid amount or a portion thereof exceed thirty-six (36) months. Where an extension of time for the payment of the tax has been granted and the amount is not paid in full prior to the expiration of the extension, the interest above-mentioned shall be collected on the unpaid amount from the date it becomes originally due until fully paid. SECTION 6. Collection . Unless otherwise specified, all taxes, fees and charges due to this city shall be collected by the City Treasurer or his duly authorized representatives. Unless otherwise specifically provided in this Ordinance or under existing laws and ordinances, the City Treasurer is hereby authorized, subject to the approval of the City Mayor, to promulgate rules and regulations for the proper and efficient administration and collection of taxes, fees and charges herein levied and imposed. SECTION 7. Issuance of Receipts . It shall be the duty of the City Treasurer or his authorized representative to issue the required official receipt to the person paying the tax, fee or charge wherein the date, amount, name of the person paying and the account for which it is paid, are shown. The Ordinance Number and the specific section thereof upon which collections are based shall invariably be indicated on the face of all official receipts acknowledging payment of taxes, fees, or charges. SECTION 8. Record of Persons Paying Revenue . It shall be the duty of the City Treasurer to keep a record, alphabetically arranged and open to public inspection during office hours, of the names of all persons paying city taxes, fees and charges. He shall, as far as practicable, establish and keep current the appropriate tax roll for each kind of tax, fee or charge provided in this Ordinance. SECTION 9. Accounting of Collections . Unless otherwise provided in this Ordinance and other existing laws and ordinances, all monies collected by virtue of this Ordinance shall be accounted for in accordance with the provisions of existing laws, rules and regulations and credited to the General Fund of the City. SECTION 10. Examination of Books of Accounts . The City Treasurer shall, by himself or through any of his deputies duly authorized in writing, examine the books of accounts and other pertinent records of the business establishments doing business within the city, and subject to city taxes, to ascertain, assess and collect the true and correct amount of the tax due from the taxpayer concerned. Such examination shall be made during regular business hours once every year for every tax period, which shall be the year immediately preceding the examination. Any examination conducted pursuant to the provisions of this Section shall be certified to by the examining official and such certificate shall be made of record in the books of accounts of the taxpayer concerned. In case the examination herein authorized is to be made by a duly authorized deputy of the City Treasurer, there shall be written authority issued to the former which shall specifically state the name, address and business of the taxpayer whose books of accounts and pertinent records are to be examined, the date and place of such examination, and the procedure to be followed in conducting the same. For this purpose, the records of the Revenue District Office of the Bureau of Internal Revenue shall be made available to the City Treasurer, his deputy or duly authorized representative. The forms and the guidelines to be observed for the proper and effective implementation of this Section shall be those prescribed by the Department of Finance. SECTION 11. Accrual to the General Fund of Fines, Costs, and Forfeitures . Unless otherwise provided by law or ordinance, fines, costs, forfeitures, and other pecuniary liabilities imposed by the court for violation of any city ordinance shall accrue to the General Fund of the city. ARTICLE 2 Civil Remedies for Collection of Revenues SECTION 1. Local Government's Lien . Local taxes, fees, charges and other revenues herein provide constitute a lien, superior to all liens, charges or encumbrances in favor of any person, enforceable by appropriate administrative or judicial action, not only upon any property or rights therein which may be subject to lien but upon also property used in business, occupation, practice of profession or calling, or exercise of privilege with respect to which the lien is imposed. The lien may only be extinguished upon full payment of the delinquent local taxes, fees, and charges including related surcharges and interest. SECTION 2. Civil Remedies . The civil remedies for the collection of local business taxes, fees, or charges, and related surcharges and interest resulting from delinquency shall be: SaCIDT (a) By administrative action through distraint of goods, chattels or effects, and other personal property of whatever character, including stocks and other securities, debts, credits, bank accounts, and interest in and rights to personal property, and to levy upon real property and interest in or rights to real property; and (b) By judicial action. Either of these remedies or all may be pursued concurrently or simultaneously at the discretion of the City Treasurer. SECTION 3. Distraint of Personal Property. The remedy by distraint shall proceed as follows: (a) Seizure. Upon failure of the person owing any local tax, fee or charge to pay the same at the time required, the City Treasurer or his deputy may, upon written notice, seize or confiscate any personal property belonging to the person or any personal property subject to the lien, in sufficient quantity to satisfy the tax, fee or charge in question, together with any increment thereto incident to delinquency and the expenses of seizure. In such case, the City Treasurer or his deputy shall issue a duly authenticated certificate based upon the records of this office showing the fact of delinquency and the amount of the tax, fee or charge and penalty due. Such certificate shall serve as sufficient warrant for the distraint of personal property aforementioned, subject to the taxpayer's right to claim exemption under the provisions of existing laws. Distrained personal property shall be sold at public auction in the manner herein provided for. (b) Accounting of Distrained Goods. The officer executing the distraint shall make or cause to be made an account of the goods, chattels or effects distrained, a copy of which signed by himself shall be left either with the owner or person from whose possession the goods, chattels, or effects are taken, or at the dwelling or place of business of that person and with someone of suitable age and discretion, to which list shall be added a statement of the sum demanded and a note of the time and place of sale. (c) Publication. The officer shall forthwith cause a notification to be exhibited in not less than three (3) conspicuous places in the territory of the local government units where the distraint is made; specifying the time and place of sale, and the articles distrained. The time of sale shall not be less than twenty (20) days after notice to the owner or possessor of the property as above specified and the publication or posting of the notice. One place for the posting of the notice shall be at the Office of the City Mayor. (d) Release of Distrained Property. Upon Payment Prior to Sale. If not any time prior to the consummation of the sale, all proper charges are paid to the officer conducting the same, the goods or effects distrained shall be restored to the owner. (e) Procedure of Sale. At the time and place fixed in the notice, the officer conducting the sale shall sell the goods or effects so distrained at public auction to the highest bidder for cash. Within five (5) days after the same, the City Treasurer, shall make a report of the proceedings in writing to the City Mayor. Should the property distrained be not disposed of within one hundred and twenty (120) days from the date of distraint, the same shall be considered as sold to the local government unit concerned for the amount of the assessment made thereon by the Committee on Appraisal and to the extent of the same amount, the tax delinquencies shall be canceled. Said Committee on Appraisal shall be composed of the City Treasurer as Chairman, with a representative of the Commission on Audit and the City Assessor as Members. (f) Disposition of Proceeds. The proceeds of the sale shall be applied to satisfy the tax including the surcharges, interest, and other penalties incident to delinquency, and the expenses of the distraint and sale. The balance over and above what is required to pay the entire claim shall be returned to the owner of the property sold. The expenses chargeable upon the seizure and sale shall embrace only the actual expenses of seizure and preservation of the property pending the sale, and no charge shall be imposed for the services of the local officer or his representative. Where the proceeds of the sale are insufficient to satisfy the claim, other property may, in like manner, be distrained until the full amount due, including all expenses, is collected. (g) Levy on Real Property. After the expiration of the time required to pay the delinquency tax, fee or charge, real property may be levied on before, simultaneously or after the distraint of personal property belonging to the delinquent taxpayer. To this end, the City Treasurer, shall prepare a duly authenticated certificate showing the name of the taxpayer and the amount of the tax, fee or charge, and penalty due from him. Said certificate shall operate with the force of a legal execution throughout the Philippines. Levy shall be effected by writing upon said certificate of description of the property upon which levy is made. At the same time, written notice of the levy shall be mailed to or served upon the Assessor and Register of Deeds of the city who shall annotate the levy on the tax declaration and certificate of title of the property, respectively, and the delinquent taxpayer or, if he be absent from the city, to his agent or the manager of the business in respect to which the liability arose, or if there be none, to the occupant of the property in question. In case the levy on real property is not issued before or simultaneously with the warrant of distraint on personal property, and the personal property of the taxpayer is not sufficient to satisfy his delinquency, the City Treasurer, shall within thirty (30) days after execution of the distraint, proceed with the levy on the taxpayer's real property. A report on any levy shall, within ten (10) days after receipt of the warrant, be submitted by the levying officer to the Sangguniang Panlungsod. (h) Penalty for Failure to Issue and Execute Warrant. Without prejudice to criminal prosecution under the Revised Penal Code and other applicable laws, the City Treasurer, if he fails to issue or execute the warrant of distraint or levy after the expiration of the time prescribed, or if he is found guilty of abusing the exercise thereof by competent authority, shall be automatically be dismissed from the service after due notice and hearing. (i) Advertisement and Sale. Within thirty (30) days after levy, the City Treasurer shall proceed to publicly advertise for sale or auction the property or a usable portion thereof as may be necessary to satisfy the claim and cost of sale; and such advertisement shall cover a period of at least thirty (30) days. It shall be effected by posting a notice at the main entrance of the city hall, and in a public and conspicuous place in the barangay where the real property is located, and by publication once a week for three (3) weeks in a newspaper of general circulation in the city. The advertisement shall contain the amount of taxes, fees or charges, and penalties due thereon, and the time and place of sale, the name of taxpayer against whom the taxes, fees or charges are levies, and a short description of the property to be sold. At any time before the date fixed for the sale, the taxpayer may stay the proceedings by paying the taxes, fees, charges, penalties and interests. If he fails to do so, the sale shall proceed and shall be held either at the main entrance of the City Hall or on the property to be sold, or at any other place as determined by the City Treasurer, conducting the sale and specified in the notice of sale. Within thirty (30) days after the sale, the City Treasurer or his deputy shall make a report of the sale to the Sangguniang Panlungsod, and which shall form part of his records. After consultation with the Sangguniang Panlungsod, and which shall form part of his records. After consultation with the Sangguniang Panlungsod, the City Treasurer shall make and deliver to the purchaser a certificate of sale, showing proceedings of the sale, describing the property sold, stating the name of the purchaser and setting out the exact amount of all taxes, fees, charges and related surcharges, interests, or penalties: Provided, however, that any excess in the proceeds of the sale over the claim and cost of sales shall be turned over to the owner of the property. The City Treasurer may, by a duly approved ordinance, advance an amount sufficient to defray the costs of collection by means of the remedies provided for in this Ordinance, including the preservation or transportation in case of personal property, and the advertisement and subsequent sale, in cases of personal and real property including improvements thereon. (j) Redemption of Property Sold. Within one (1) year from the date of sale, the delinquent taxpayer or his representative shall have the right to redeem the property upon payment to the City Treasurer of the total amount of taxes, fees or charges, and related surcharges, interests or penalties from the date of delinquency to the date of sale, plus interest of not more than two percent (2%) per month on the purchase price from the date of purchase to the date of redemption. Such payment shall invalidate the certificate of sale issued to the purchaser and the owner shall be entitled to a certificate of redemption from the City Treasurer or his representative. The City Treasurer or his deputy upon surrender by the purchaser of the certificate of sale previously issued to him, shall forthwith return to the latter the entire purchase price paid by him plus the interest of not more than two percent (2%) per month herein provided for, the portion of the cost of sale and other legitimate expenses incurred by him, and said property thereafter shall be free from the lien of such taxes, fees or charges and other related surcharges, interests, and penalties. The owner, shall not, however, be deprived of the possession of said property and shall be entitled to the rentals and other income thereof until the expiration of the time allowed for its redemption. (k) Final Deed of Purchaser. In case the taxpayer fails to redeem the property as provided herein, the City Treasurer shall execute a deed conveying to the purchaser so much of the property as has been sold, free from liens of any taxes, fees, charges, related surcharges, interests and penalties. The deed shall sufficiently recite all the proceedings upon which the validity of the sale depends. (l) Purchase of Property by the City for Want of Bidder. In case there is no bidder for the real property advertised for sale as provided herein or if the highest bid is for an amount insufficient to pay the taxes, fees, or charges, related surcharges, interests, penalties and cost, the City Treasurer shall purchase the property on behalf of the city to satisfy the claim and within two (2) days thereafter shall make a report to his proceedings which shall be reflected upon the records of his office. It shall be the duty of the Registrar of Deeds concerned upon registration with his office of any such declaration of forfeiture to transfer the title of the forfeited property to this city without the necessity of an order from a competent court. Within one (1) year from the date of such forfeiture the taxpayer or any of his representative, may redeem the property by paying to the City Treasurer the full amount of the taxes, fees, charges and related surcharges, interests or penalties, and the costs of sale. If the property is not redeemed as provided herein, the ownership thereof shall be fully vested on the city. (m) Resale of Real Estate Take for Taxes, Fees or Charges. The Sangguniang Panlungsod may, by a duly approved ordinance, and upon notice of not less than twenty (20) days, sell and dispose of the real property acquired the preceding paragraph at public auction. The proceeds of the sale shall accrue to the general fund of this city. (n) Collection of Delinquent Taxes, Fees, Charges or Other Revenues through Judicial Action. The city may enforce the collection of delinquent taxes, fees, charges or other revenues by civil action in any court of competent jurisdiction. The civil action shall be filed by the City Treasurer within the period prescribed in Section 194 of the Republic Act No. 7160, as implemented under Article 284 of the Implementing Rules and Regulations (IRR). (o) Further Distraint or Levy. The remedies by distraint and levy may be repeated if necessary until the full amount due, including all expenses is collected. (p) Personal Property Exempt from Distraint of Levy. The following property shall be exempt from distraint and the levy, attachment or execution thereof for delinquency in the payment of any local tax, fee or charge, including the related surcharge and interest: 1. Tools and the implements necessarily used by the delinquent taxpayer in the trade or employment; cHECAS 2. One (1) horse, cow, carabao, or other beast of burden, such as the delinquent taxpayer may select, and necessarily used by him in his occupation; 3. His necessary clothing, and that of all his family; 4. Household furniture and utensils necessary for housekeeping and used for that purpose by the delinquent taxpayer, such as he may select, of a value not exceeding Ten Thousand Pesos (P10,000.00); 5. Provisions, including crops, actually provided for individual or family use sufficient for four (4) months; 6. The professional libraries of doctors, engineers, lawyers and judges; 7. One fishing boat and net, not exceeding the total value of Ten Thousand Pesos (P10,000.00), by the lawful use of which a fisherman earns his livelihood; and 8. Any material or article forming part of a house or improvement of any real property. ARTICLE 3 Taxpayer's Remedies SECTION 1. Periods of Assessment and Collection. (a) Local taxes, fees, or charges shall be assessed within five (5) years from the date they became due. No action for the collection of such taxes, fees, or charges, whether administrative or judicial, shall be instituted after the expiration of such period: Provided, that taxes, fees, or charges which have accrued before the effectivity of the Local Government Code of 1991 may be assessed within a period of five (5) years from the date they became due. (b) In case of fraud or intent to evade the payment of taxes, fees, or charges, the same may be assessed within ten (10) years from discovery of the fraud or intent to evade payment. (c) Local taxes, fees, or charges may be collected within five (5) years from the date of assessment by administrative or judicial action. No such action shall be instituted after the expiration of said period: Provided, however, that taxes, fees and charges assessed before the effectivity of the LGC of 1991 may be assessed within a period of three (3) years from the date of assessment. (d) The running of the periods of prescription provided in the preceding paragraphs shall be suspended for the time during which: 1. The treasurer is legally prevented from making the assessment of collection; 2. The taxpayer requests for a reinvestigation and executes a waiver in writing before expiration of the period within which to assess or collect; and 3. The taxpayer is out of the country or otherwise cannot be located. SECTION 2. Protest of Assessment. When the City Treasurer or his duly authorized representative finds that correct taxes, fees, or charges have not been paid, he shall issue a notice of assessment stating the nature of the tax, fee or charge, the amount of deficiency, the surcharges, interests and penalties. Within sixty (60) days from the receipt of the notice of assessment, the taxpayer may file a written protest with the City Treasurer contesting the assessment; otherwise, the assessment shall become final and executory. The City Treasurer shall decide the protest within sixty (60) days from the time of its filing. In cases where the protest is denied, the taxpayer shall have thirty (30) days from the receipt of denial or form the lapse of the sixty-day period prescribed herein within which to appeal with the court of competent jurisdiction otherwise the assessment becomes conclusive and not subject to any appeal. SECTION 3. Claim for Refund of Tax, Fee, or Charge Erroneously or Illegally Collected until a written claim for refund or credit has been filed with the City Treasurer. No case or proceeding shall be entertained in any court after the expiration of two (2) years from the date of payment of such tax, fee or charge, or from the date the taxpayer is entitled to a refund or credit. SECTION 4. 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 4 Miscellaneous Provisions SECTION 1. Power to Levy Other Taxes, Fees or Charges . The city may exercise the power to levy taxes, fees or charges on any base or subject not otherwise specifically enumerated herein or taxed under the provisions of the National Internal Revenue Code, as amended, or other applicable laws: Provided, that the taxes, fees or charges shall not be unjust, excessive, oppressive, confiscatory or contradictory to declared national policy. Provided, further, that the ordinance levying such taxes, fees or charges shall not be enacted without any prior public hearing conducted for the purpose. SECTION 2. 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 3. Public Dissemination of this Code . Copies of this Revenue Code shall be furnished to the City Treasurer for public dissemination. SECTION 4. Authority to Adjust Rates . The Sangguniang Panlungsod shall have the sole authority to adjust tax rates as prescribed herein not oftener than once every five (5) years, but in no case shall such adjustment exceed ten percent (10%) of the rates fixed under this Code. SECTION 5. Withdrawal of Tax Exemption Privileges . Unless otherwise provided in this Revenue Code, tax exemptions or incentives granted to, or presently enjoyed by all persons, whether natural or juridical, including government-owned or controlled corporations, except local water districts, cooperatives duly registered under RA 6938, non-stock and non-profit hospitals and educational institutions, business enterprises certified by the Board of Investment (BOI) as pioneer or non-pioneer for a period of six (6) and four (4) years, respectively, from the date of registration, business entity, association, or cooperatives registered under RA 6810, and printer and/or publisher of books or other reading materials prescribed by DepEd as school texts or references, insofar as receipts from the printing and/or publishing thereof are concerned, are hereby withdrawn. CHAPTER VIII General Penal Provisions SECTION 1. Penalties for Violation of Tax Ordinance . Any person or persons who violates any of the provisions of this Ordinance or the rules or regulations promulgated by authority of this Ordinance shall, upon conviction, be punished by a fine of not less than One Thousand Pesos (P1,000.00) nor more than Five Thousand Pesos (P5,000.00), or imprisonment of not less than two (2) months nor more than six (6) months, or both, at the discretion of the court. If the violation is committed by any juridical entity, the President, General Manager, or the individual entrusted with the administration thereof at the time of the commission of the violation shall be held responsible or liable therefor. Punishment by a fine or imprisonment as herein provided for, shall not relieve the offender from the payment of the tax, fee or charge imposed under this Ordinance. CHAPTER IX Final Provisions SECTION 1. Separability Clause . If for any reason, any section or provision of this Ordinance shall be held to be unconstitutional or invalid by competent authority, such judgment or action shall not affect or impair the other sections or provisions thereof. SECTION 2. 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 3. 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 4. Effectivity . This Ordinance shall take effect fifteen (15) days after publication thereof. Enacted, February 27, 2017. I HEREBY CERTIFY to the corrections of the foregoing ordinance which was duly adopted by the Sangguniang Panlungsod during its regular session held on February 27, 2017. (SGD.) HON. ERNESTO M. BUTAWAN SP Member (SGD.) HON. EDGARDO R. OMPOY SP Member (SGD.) HON. ARTURO ELISA O. ASTORGA SP Member (SGD.) HON. LEONCIO P. ASILOM JR. SP Member (SGD.) HON. RODULFO S. PALMA JR. SP Member (SGD.) VICENTE VICTOR G. VELOSO SP Member (SGD.) HON. ALAN D. FERNANDEZ SP Member (SGD.) DOMINADOR K. MURILLO SP Member (SGD.) HON. FILEMON F. AVILA SP Member (SGD.) HON. JORGE V. REBUCAS SP Member (SGD.) MANDY G. MUEZ ABC President (SGD.) ATTY. VIVIAN E. VIDALLON SP Secretary Attested and Certified to be duly Adopted: (SGD.) MICHAEL L. CARI City Vice Mayor Approved by Her Honor: (SGD.) CARMEN L. CARI City Mayor n Note from the Publisher: Copied verbatim from the official copy.