An Ordinance Revising the Revenue Code of the City of Bogo

January 13, 2010 Excerpt from the Minutes of the Regular Session and Consultative Assembly of the 2nd Sangguniang Panlungsod of the City of Bogo Held at the Session Hall on January 13, 2010. WHEREAS , the City Government of Bogo is empowered by law to enact revenue measures for the assessment and collection of taxes and fees regulatory, service, and other charges as a means to meet and defray its expenditures; WHEREAS , such measures have been enacted and embodied in existing ordinances and in the Revenue Code of 1988; WHEREAS , the existing revenue ordinances need to be revised, supplemented or otherwise amended; NOW THEREFORE , on motion of Hon. Victor Elliot Lepiten III duly seconded by all SP Members present, be it; RESOLVED , as it is hereby resolved to enact the following: BOGO CITY ORDINANCE NO. 001-10 AN ORDINANCE REVISING THE REVENUE CODE OF THE CITY OF BOGO Endorsed by: Hon. Victor Elliot Lepiten Chair, Committee on Finance, Ways and Means Be it ordained by the Sangguniang Panlungsod of Bogo in session assembled: CHAPTER I Statement of Principles and Purpose SECTION 1. Principles and Purpose . The assessment, levy and collection of city taxes, fees and other charges shall be guided by the following principles: a. Taxation shall be uniform for the same type, nature or classification of business; b. Taxes, fees and other charges shall be: 1. For the expenditures of the municipality and for public purpose; 2. Just and equitable and based on taxpayer's capacity to pay; 3. For the protection and advancement of commerce and ensure its safety; c. The collection thereof shall not be let to any private person; d. As far as practicable the taxing authority shall evolve a progressive system of taxation. CHAPTER II Definition of Terms SECTION 2. Definition of Terms . For purposes of this code the following terms shall mean: Advertising materials includes signs, signboards, billboards for business and professionals, tarpaulins, streamers, buntings, posters, handbills, leaflets, flyers and other materials of whatever size for the purpose of disseminating information to the public for commercial purpose; Agricultural product includes the yield of the soil of whatever kind including trees and their products; it also includes marine or sea products in whatever form whether living or non-living and whatever is derived therefrom; animals, poultry, fowls and livestock and their products are likewise included; Ancillary refers to any addition or reinforcement to any existing concrete structure or building so as to form an integral part thereof; the fee is known as ancillary fee; Arrastre and stevedoring refers to the hauling or storage of cargo from and to the vessel at the port of wharf; Assembler one who is engaged in fitting together components or parts into a single unit or product for trade and commerce; Auxiliary fee the fee imposed on owners or dealers of aquatic products such as but not limited to fish and shells upon transporting such products to their destination pursuant to Fisheries Administrative Order No. 145 series of 1983; Banks refer to persons or entities engaged in the lending of funds obtained from the public through receipts of deposits or the sale of bonds, securities or obligations of any kind; it includes lending institutions, establishments or entities engaged in the lending of funds to the public for which instruments of debts, assignments or promissory notes are issued; Barangay As used in this Ordinance, the term barangay is understood to refer to any of the existing twenty-nine (29) component barangays of the City of Bogo and those which may hereafter be legally created; Berthing means the temporary docking of a vessel by the port or wharf; Bid Amount is the money a bidder may offer in the bidding to be able to be awarded the contract under bid; Bid Fee refers to the payment for the bidder to participate in the bid which will cover administrative expenses; Bogo Bus Terminal refers to the entire facility composed of buildings, stalls, parking areas, bays, open spaces, entrance and exit roads as station for common carriers located at the reclamation area at Gairan; Branch or sales outlet refers to a business office or establishment of a taxpayer duly established under existing laws and regulations for the purpose of transacting sales; Brewer, distiller or rectifier one who manufactures fermented liquors, distilled spirits or wines for sale; Business means trade or commercial activity regularly engaged in as a means of livelihood or with a view to profit; Business License or Permit is a right or permission granted in accordance with law by a competent authority to engage in some business or occupation or to engage in some transaction; it is also known as Mayor's permit; Business Tax tax imposed on business or commercial activities for livelihood or profit based on their income either at a percentage or fixed rate; Capitancillo refers to Capitancillo islet within the territorial boundaries of Bogo where the lighthouse stands; Code or Ordinance refers to this code which is known as the New Revenue Code of 2009; Contractor or builder any person who undertakes to construct, remodel, repair, improve or demolish any building, highway, improvement or any part thereof including irrigations, drainage, water channels, levees, piers, shipyards, airports, memorials, bridges, underpasses, overpasses, earth moving works, industrial plants, parks and playgrounds and similar works; it includes a sub-contractor; Dealer one who buys goods from a wholesaler for resale to consumers usually in large quantities; Demurrage means the delay of a vessel to leave port or wharf on berthing; Enclosure Fee refers to the amount collected from owners of any livestock as fee every time the enclosure facilities of the marketplace are availed of; Gross receipts includes all monies received in consideration of services rendered or articles sold exchanged or leased, without deduction; or the whole amount of the receipt of the business before the cost of production is deducted; Improvements is a valuable addition made to property or amelioration in its condition, amounting to more than mere repairs or replacement of waste, costing labor or capital, and intended to enhance its value, beauty or utility or to adapt it for a new further purposes; Large cattle refers to cows and carabaos and similar species; Local businesses refers to businesses establishments with sales outlet within the jurisdiction of Bogo; Lodging houses any building or portion thereof regularly used to harbor or receive persons as transients; hotels, motels, taverns, pension houses, resorts offering board and lodging and inns are included herein; Machinery shall embrace machines, equipments or mechanical contrivances; It shall include the physical facilities available for production, as well as the installations and appurtenant service facilities, together with all those not permanently attached to the real estate but are actually, directly and essentially used to meet the needs of a particular industry, business or works which by their very nature or purpose designed for or essential to manufacturing, commercial, mining, industrial or agricultural purposes. Manufacturer one who transforms raw materials into some kind of finished product or articles of trade; Parking Fee refers to the amount to be collected in consideration of the use of the parking facilities; Peddler an ambulatory vendor selling goods in small quantities whether or not movable fixtures are used without a fixed place nor intent of permanency; Person refers to a natural or juridical person; Poblacion barangays refers to the 12 barangays namely, Gairan, Sambag, Sto. Rosario, San Vicente, La Purisima Concepcion, Carbon, Cogon, Taytayan, Sudlonon, Sto. Nio, Pandan; Probationary period a duration of employment not exceeding six (6) months; Processor or miller one who by any technique, means or method transforms anything into a marketable product; Producer one who produces raw materials or commodities for sale; it includes plantation owners whose yields are manufactured into saleable commodities and commercial fishing with respect to their harvests; Promoter Any person who undertakes, manages, handles and promotes entertainment of whatever nature for the purpose of inviting the public to patronize a product or business activity; Public Utility Transport refers to buses, v-hires, jeepneys, multicabs, tricycles, trisikads and other vehicles that are used as common carriers. Recyclable materials refers to waste or used materials needed for the manufacture of new products; Registration fee refers to the amount collected annually from the owner of a business or any property required to be registered under this Code; Rentals value or considerations in money given for the use or enjoyment of a property; Residence place of domicile which also includes the principal office of the taxpayer in the absence thereof unless otherwise specified in the Articles of incorporation in case of juridical person; Retailer one who is engaged in making sales to consumers either personal or household goods for use or consumption in small quantities; San Antonio Livestock Satellite Market refers to the public market located at San Antonio, Binabag; Service fee means the consideration in money paid by the applicant for any work or function performed or officially discharged by a government officer on a particular request or transaction. Situs of sale the place where sales are made; it includes branches, sales outlets or residences; Source of harvest refers to plantations in case of farmers and territorial seas in case of commercial fishery; Station fee refers to the fee which may be collected at the entrance or exit to the Central Bus station to be able to gain access to and use the station facilities; Sultada a duel between fighting cocks; the fee is called sultade fee; Taxes, fees, and charges pecuniary charges imposed by the Sangguniang Panlungsod or other public authority upon persons or property for public purposes; Taxpayer includes a person whether natural or juridical from whom taxes are due; Tigbakay cockfighting held outside a licensed cockpit; Transfer fee refers to the amount collected from the purchaser upon transfer of ownership of property real or personal; Weighing fee refers to the amount collected from either the owner or purchaser of any livestock as payment for availing the weighing facilities; Wharfage the entry of vehicles and cargoes within the port or wharf for maritime commerce or related activity; the fee is known as wharfage fee; Wholesaler one who buys in large quantities and resells the same in smaller quantities to a retailer or dealer. SECTION 3. Words Not Expressly Defined . Words and phrases embodied in this code not herein specifically defined shall have the same meaning as found in the Local Government Code, Revenue Code of the Philippines, existing ordinances and other related laws and shall be understood according to the common and approved usage of the language unless a peculiar and technical meaning is therein provided in which case the latter shall prevail. SECTION 4. Construction . If generation of revenue is the primary purpose and regulation is merely incidental, the imposition is a tax; but if the regulation is the primary purpose, the fact that revenue is incidentally raised does not make the imposition a tax. SECTION 5. Coverage . This code shall govern the levy, assessment and collection of taxes, fees, regulatory and administrative charges and other revenues within the jurisdiction of Bogo, Province of Cebu. SECTION 6. Pre-requisite . No person shall be issued a permit or license to engage in or conduct and maintain any business, or exercise any privilege within the territorial limits of the City of Bogo without first having secured the Mayor's or business permit and paid the corresponding taxes, fees or charges thereof. However, the lack of such permit or license does not excuse such person from the imposition of any tax, fees and charges due in addition to the applicable penalties provided in this Code. CHAPTER III Tax and Mayor's Permit Fees on Business SECTION 7. Business Tax and Mayor's Permit Fee . A business tax together with the corresponding permit are hereby imposed at the rate of and on the following: (a) On manufacturers, producers, assemblers, repackers, processors, brewers, distillers, rectifiers, and compounders of liquors, distilled spirits, and wines or manufacturers of any article of commerce of whatever kind or nature, in accordance with the following schedule: Business tax: With gross sales or receipts for the preceding calendar year in the amount of: Amount of Tax per Annum Less than P10,000 165.00 P10,000.00 or more but less than 15,000.00 220.00 15,000.00 or more but less than 20,000.00 302.00 20,000.00 or more but less than 30,000.00 440.00 30,000.00 or more but less than 40,000.00 660.00 40,000.00 or more but less than 50,000.00 825.00 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 1,650.00 100,000.00 or more but less than 150,000.00 2,200.00 150,000.00 or more but less than 200,000.00 2,750.00 200,000.00 or more but less than 300,000.00 3,850.00 300,000.00 or more but less than 500,000.00 5,500.00 500,000.00 or more but less than 750,000.00 8,000.00 750,000.00 or more but less than 1,000,000.00 10,000.00 1,000,000.00 or more but less than 2,000,000.00 13,750.00 2,000,000.00 or more but less than 3,000,000.00 16,500.00 3,000,000.00 or more but less than 4,000,000.00 19,800.00 4,000,000.00 or more but less than 5,000,000.00 23,100.00 5,000,000.00 or more but less than 6,500,000.00 24,375.00 6,500,000.00 or more thirty seven and a half percent (37 1/2%) of one percent (1%) Business Permit Fee/Annum P500.00 (b) On wholesalers, distributors, or dealers in any article of commerce of whatever kind or nature including electricity and water in accordance with the following schedule: With gross sales or receipts for the preceding calendar year in the amount of: Amount of Tax per Annum Less than P1,000.00 18.00 P1,000.00 or more but less than 2,000.00 33.00 2,000.00 or more but less than 3,000.00 50.00 3,000.00 or more but less than 4,000.00 72.00 4,000.00 or more but less than 5,000.00 100.00 5,000.00 or more but less than 6,000.00 121.00 6,000.00 or more but less than 7,000.00 143.00 7,000.00 or more but less than 8,000.00 165.00 8,000.00 or more but less than 10,000.00 187.00 10,000.00 or more but less than 15,000.00 220.00 15,000.00 or more but less than 20,000.00 275.00 20,000.00 or more but less than 30,000.00 330.00 30,000.00 or more but less than 40,000.00 440.00 40,000.00 or more but less than 50,000.00 660.00 50,000.00 or more but less than 75,000.00 990.00 75,000.00 or more but less than 100,000.00 1,320.00 100,000.00 or more but less than 150,000.00 1,870.00 150,000.00 or more but less than 200,000.00 2,420.00 200,000.00 or more but less than 300,000.00 3,300.00 300,000.00 or more but less than 500,000.00 4,400.00 500,000.00 or more but less than 750,000.00 6,600.00 750,000.00 or more but less than 1,000,000.00 8,800.00 1,000,000.00 or more but less than 2,000,000.00 10,000.00 2,000,000.00 or more fifty percent (50%) of one percent (1%) Business Permit Fee/Annum P500.00 (c) 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 Section 4 hereof: 1. Rice and corn; 2. Wheat or cassava flour, meat, dairy products, locally manufactured, processed or preserved food, sugar, salt and other agricultural, marine, and fresh water products, whether in their original state or not; 3. Cooking oil or cooking gas; 4. Laundry soap, detergents and medicines; 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. Business Permit Fee/Annum P250.00 (d) On Retailers: With gross sales or receipts for the preceding calendar year of: Rate of Tax per Annum P400,000.00 or less 2% More than P400,000.00 1% Business Permit Fee/Annum P250.00 Provided, however, that barangays shall have the exclusive power to levy taxes, as provided under Section 152 of the Local Government Code, on gross sales or receipts of the preceding calendar year of Thirty Thousand Pesos (P30,000.00) or less, at a rate not exceeding one percent (1%) on such gross sales or receipts; (e) On Contractors and Other Independent Contractors, in accordance with the following schedule: With gross receipts for the preceding calendar year in the amount of: Amount of Tax per Annum Less than P5,000.00 P27.50 P5,000.00 or more but less than 10,000.00 61.00 10,000.00 or more but less than 15,000.00 104.50 15,000.00 or more but less than 20,000.00 165.00 20,000.00 or more but less than 30,000.00 275.00 30,000.00 or more but less than 40,000.00 385.00 40,000.00 or more but less than 50,000.00 550.00 50,000.00 or more but less than 75,000.00 880.00 75,000.00 or more but less than 100,000.00 1,320.00 100,000.00 or more but less than 150,000.00 1,980.00 150,000.00 or more but less than 200,000.00 2,640.00 200,000.00 or more but less than 250,000.00 3,630.00 250,000.00 or more but less than 300,000.00 4,620.00 300,000.00 or more but less than 400,000.00 6,160.00 400,000.00 or more but less than 500,000.00 8,250.00 500,000.00 or more but less than 750,000.00 9,250.00 750,000.00 or more but less than 1,000,000.00 10,250.00 1,000,000.00 or more but less than 2,000,000.00 11,500.00 2,000,000.00 or more fifty percent (50%) of one percent (1%) Business Permit Fee/Annum P500.00 (f) On banks and other financial institutions, at a rate not exceeding fifty percent (50%) of one point one percent (1.1%) on the gross receipts of the preceding calendar year derived from interest, commissions and discounts from lending activities, income from financial leasing, dividends, rentals on property and profit from exchange or sale of property, insurance premium: Business Permit Fee/Annum P500.00 (g) On eateries, such as restaurants, carenderias, cafeterias, soda fountain bars, ice cream and other refreshment parlors, fast food parlors, and the like: With gross sales or receipts for the preceding calendar year of: Rate of Tax per Annum P50,000.00 or less 2% For every P1,000.00 or fraction thereof in excess of P50,000.00, add an annual tax of P10.00 Business Permit Fee/Annum P250.00 (h) On other business establishments such as: 1. Engraving, plating and plastic lamination establishments; 2. Repairing, repainting, upholstering, washing or greasing of vehicles, heavy equipments, vulcanizing, recapping and battery charging; 3. Furniture shops and establishments for planning or surfacing and recutting of lumber and sawmills under contract to saw or cut logs belonging to others; 4. Dry-cleaning or dying establishments, steam laundries and laundries using washing machines; 5. Shops for the repair of any kind of mechanical and electrical devices, instruments, apparatus, or furniture and shoe repairing by machine or any mechanical contrivance; 6. Lots for parking purposes; 7. Tailor shops, dress shops, milliners, and hatters, beauty parlors, barber shops, massage clinics, sauna, Turkish and Swedish Baths, slenderizing and building saloons and similar establishments, photographic studios, funeral parlors; 8. Proprietors or operators of hotels, motels and lodging houses including resorts offering board and lodging; 9. Arrastre and stevedoring warehousing or forwarding establishments; 10. Laboratory services, bookbinders, cinematographic film lessors and sellers; 11. Labor contracting establishments, security agencies, travel agencies, travel, ticket outlets; 12. Gamecock breeders and other sporting animals; 13. Pawnshops; 14. Fishponds and other ponds for the culture of marine products. With gross receipts for the preceding calendar year in the amount: Amount of Tax per Annum Less than P5,000.00 27.50 5,000.00 or more but less than 10,000.00 61.50 10,000.00 or more but less than 15,000.00 104.00 15,000.00 or more but less than 20,000.00 165.00 20,000.00 or more but less than 30,000.00 275.00 30,000.00 or more but less than 40,000.00 385.00 40,000.00 or more but less than 50,000.00 550.00 50,000.00 or more but less than 75,000.00 880.00 75,000.00 or more but less than 100,000.00 1,320.00 100,000.00 or more but less than 150,000.00 1,980.00 150,000.00 or more but less than 200,000.00 2,640.00 200,000.00 or more but less than 250,000.00 3,630.00 250,000.00 or more but less than 300,000.00 4,620.00 300,000.00 or more but less than 400,000.00 6,160.00 400,000.00 or more but less than 500,000.00 8,250.00 500,000.00 or more but less than 750,000.00 9,250.00 750,000.00 or more but less than 1,000,000.00 10,250.00 1,000,000.00 or more but less than 2,000,000.00 11,500.00 2,000,000.00 or more fifty percent (50%) of one percent (1%) Business Permit Fee/Annum P250.00 (i) On lessors of real estate: With gross receipts for the preceding calendar year in the amount: Amount of Tax per Annum Less than P1,000.00 Exempt 1,000.00 or more but less than 4,000.00 100.00 4,000.00 or more but less than 10,000.00 300.00 10,000.00 or more but less than 20,000.00 500.00 20,000.00 or more but less than 30,000.00 1,000.00 30,000.00 or more but less than 50,000.00 2,000.00 For every P1,000.00 in excess of P50,000.00 when used for purposes other than residential 50.00 For every P1,000.00 in excess of P50,000.00 when used for residential purposes 20.00 Business Permit Fee/Annum P250.00 (j) On private educational institutions, colleges and universities, franchised establishments with branches or sales outlet within the city: Business Permit Fee/Annum P5,000.00 SECTION 8. Fixed Tax on Other Types of Business . No person shall engage in or operate any of the business enumerated hereunder without first paying the corresponding annual fixed tax and permit fee indicated for each type or kind of business, to wit: Annual Permit Annual Fixed Tax (a) Retail leaf tobacco dealer P100.00 P200.00 (b) On owners or operators of Videoke and Other Amusement Devices 150.00 755.00 (c) Peddlers 100.00 100.00 SECTION 9. Percentage Tax . On any business, not otherwise specified under the preceding sections, a percentage tax of two and one-half percent (2 1/2%) of the gross sales or receipts of the preceding calendar year shall be the tax due annually. SECTION 10. Incidental Business Permit Fees . In addition to the basic fee for a Mayor's permit as provided under Section 7 hereof, the following regulatory charges are likewise imposed: a. Police Clearance P50.00 b. Fire Clearance 20.00 c. Sanitary Permit 30.00 d. Medical Clearance 30.00 e. Realty Tax Clearance 30.00 f. Processing and Card Fee 130.00 g. Garbage Fee for Business g.1 Below one (1) metric ton per year 300.00 g.2 Between one and two metric tons per year 600.00 g.3 Three and above metric tons per year 1,000.00 SECTION 11. Situs of the Tax . For the purpose of collection of the taxes under Section 4 of this Code, manufacturers, assemblers, repackers, brewers, distillers, rectifiers and compounders of liquor, distilled spirits and wines, millers, producers, exporters, wholesalers, distributors, dealers, contractors, banks and other financial institutions, and other businesses, maintaining or operating branch or sales outlet making the sale or transaction, the tax thereon shall accrue and shall be paid to the City of Bogo where such branch or sales outlet is located. SECTION 12. Allocation in Special Cases . In case of producers of agricultural products with plantations and commercial fisheries harvesting in Bogo or elsewhere with sales outlet located in different places, the following tax allocation shall apply in the pursuit of their business: 1. Where the principal office or residence of the taxpayer and his source of harvest are both located in Bogo, the basis of the tax shall be one hundred percentum (100%) of the taxpayer's gross sales or receipts; 2. Where the source of harvest is located in the City of Bogo but the principal office or residence of the taxpayer is located elsewhere, the basis of the tax shall be seventy percentum (70%) of the taxpayer's gross sales or receipts; 3. Where the principal office or residence or the taxpayer is located in Bogo but the source of harvest is located elsewhere, the basis of the tax shall be thirty percentum (30%) of the taxpayer's gross sales or receipts. SECTION 13. For Sugar Producers . The taxes due in the next preceding section shall be paid not later than the 20th day following the end of the milling season; provided, that any taxes due on sales made thereafter but prior to the next milling season shall be payable immediately; provided further that taxes due may be withheld at the situs of sale such as but not limited to sugar milling companies. SECTION 14. Books of Account . For the purpose of this paragraph, the taxpayer shall record in his books of accounts his gross sales or receipts in accordance with the allocations described above, and, in the absence of a branch or sales outlet, the residence or principal office of the taxpayer is deemed to be the situs of sale. SECTION 15. Tax on Newly Started Business . In the case of all newly started business under this Code, the tax shall be one twentieth (1/20) of one percent (1%) of the capital investment. However, 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. SECTION 16. Tax on Two or More Business . In cases where a person conducts or operates two (2) or more of the businesses mentioned in subsections (a) to (i) of section 7 of this Code which are subject to the same rate of tax, the tax shall be computed on the combined total gross sales or receipts of the said two (2) or more related businesses which are subject to different rate of tax, the gross sales or receipts of each business shall be separately reported for the purpose of computing the tax due from each business. SECTION 17. Specific Violations . In addition to the failure or refusal to pay the taxes and/or fees fixed in this Code, the following acts of omissions shall constitute grounds for the application of the penalties and remedies provided for in this Ordinance, to wit: (a) Non-issuance of or failure to issue BIR registered invoices or receipts. Failure to issue invoice for the goods sold, irrespective of the term, whether for cash, installment, and/or account, when the goods are already taken outside the store, establishment, or bodega, by the purchaser and/or by the seller for the purpose of delivering the same, directly or thru any carrier, without the corresponding invoice having been issued therefor; (b) Using any delivery receipts, order slips, etc., other than the BIR registration invoices for goods sold or official receipts for services rendered; (c) Using sales invoices or official receipts of the branch or principal offices of the business establishments located outside the City of Bogo even if the said invoices or receipts are registered with the BIR; (d) Misdeclaration or undervaluation of goods sold or service rendered. There is misdeclaration when the goods or services rendered as reflected in the duplicate invoice are different from the original invoice. There is undervaluation when the amount in the duplicate is less than the amount in the original invoice; (e) Failure of any person, partnership, corporation or association to present for examination its books of accounts and other pertinent records; (f) Other practices through which the taxpayer may evade payment of the correct amount of tax value. SECTION 18. Application for License or Permit; False Statements . Except as otherwise provided, any person desiring to engage in any business, trade, occupation or calling shall first submit a written application therefore, on a form prescribed for the purpose, to the City Mayor, for the corresponding permit. The application shall state the name, citizenship of applicant, the business style or name, if any, a full description of the business, trade, occupation or calling, the particular place where the same shall be conducted, and such other pertinent information and data as may be required. If the applicant makes false statements regarding his business, trade, occupation or calling, the City Mayor may revoke the license or permit and the applicant or licensee may be prosecuted in accordance with the penal laws. SECTION 19. Permit or License of Multiple Line of Business . Any business registered under one establishment but with multiple and different lines of business activity such as lodging with restaurant, gas stations with convenient stores, grocery marts with snack bars and the like shall pay the corresponding permit fees and charges for each and every business line or activity. SECTION 20. Issuance of License . No license or permit shall be issued or granted by the City Mayor unless the applicant therefore presents the official receipts evidencing payment of the corresponding taxes or fees, and such other requirements provided for elsewhere in this Code. In addition to the requirements stated in the next preceding paragraph, no business license shall be issued without first presenting a realty tax clearance for all real properties located within the territorial limits of the City of Bogo owned by the proprietor of a single proprietorship business or by the managing partner of a partnership firm or by a corporation doing business in the City of Bogo. SECTION 21. Term of License or Permit . No license or permit for any business, trade, occupation or calling shall be granted for a period of more than one year. Every license or permit thus granted shall take effect from the date of issue and shall expire on the date specified therein but not beyond December 31 of the year in which it is issued. SECTION 22. Payment of Fixed Taxes and Fees . All fixed taxes, fees or charges imposed under this Code shall accrue on the first day of operation of the business. SECTION 23. Place of Business . Unless its nature requires otherwise, business, trade, occupation or calling licensed under this Code shall be conducted or exercised only in the place specified in the license or permit. Any person who desires to conduct the same kind or line of business, trade, occupation or calling in any place other than that specified in said license or permit shall secure a separate license or permit for such business, trade, occupation or calling, and pay the corresponding tax and/or fee imposed under this Code. A business with unexpired license may be transferred to another site within the municipality without additional tax, but only previous approval of the City Mayor, and upon payment of the corresponding permit fees. SECTION 24. Separate License or Permit for Different Kinds of Business or Establishment . In case a person desires to conduct the same kind or line of business or trade in another place or establishment within the city, in addition to or aside from the place specified in his license or permit, he shall secure a separate license or permit for such additional business or trade and pay the corresponding tax or fee specified and imposed in this Code. Except as otherwise provided in this Code, if a person desires to engage in more than one kind or line of business, trade, occupation or calling, he shall pay the tax or fee imposed on each separate or different kind of business, trade, occupation or calling, notwithstanding the fact that he may conduct or operate all such distinct business, trade, occupation or calling in one establishment only. However, in case a person is engaged both as a dealer and a retailer, he shall be taxed as a dealer. SECTION 25. Production or Exhibition of Mayor's Permit and Official Receipts of Payment . The Mayor's Permit as well as the official receipts showing payment of the fixed tax, fees or charges, shall be exhibited conspicuously in or at the place where the business occupation or privilege is conducted. In the case of peddlers or travelling agents or other persons having no fixed place of business, such permit and receipts shall be kept in the physical possession of the holder, or his authorized representative, for instant production or exhibition upon demand by the authorities. SECTION 26. When License or Permit Retires from Business . Unless otherwise specifically provided in this Ordinance, any person who desires to retire from his business, trade, occupation or calling, may do so by surrendering his license or permit to the City Treasurer within ten (10) days from the date of the last entry in his books of accounts, and by filing the corresponding returns or statement of gross sales or receipts for determination of the taxes due. If the tax paid during the year be less than the tax due on said gross sales or receipts of the current year, the difference shall be paid before the business is considered officially retired. Provided, That if full payment of the annual tax has been made by the person so retiring from such business, trade or occupation, under no circumstance shall refund be made corresponding to the unexpired period. For failure to surrender the license or permit within the period herein prescribed, the business or occupation shall be deemed as being continued, and the taxes or fee corresponding, at least, to the succeeding quarter shall become due and payable. SECTION 27. When Ownership of Business is Transferred . Not Considered New Business. Whenever the ownership of a business already existing and operating under license or permit, changed in form, from single proprietorship to partnership or corporation, or whenever the same business is carried on under a new name and style, or the business is transferred to different owners but is continued or carried on in the entirety as the original or the same business establishment, the same shall be considered new business for purposes of enabling the owner or operator thereof to pay a lower rate of tax or fee, but shall be deemed as a continuation of and subject to the rates of taxes or fees applicable to the original or existing business. SECTION 28. Death of a Licensee or Permitee . When the owner or operator of a business operating under license or permit dies and the same business is continued by the person or persons interested in his estate, no additional payment shall be required for the unexpired portion of the term for which the tax or fee was paid. SECTION 29. Inspection of Business Establishment . Any establishment or place where business, occupation or privilege is conducted or exercised may at all times be subject to inspection by any official having to do with public health, welfare, and safety, and who has technical and official authority on such matters, to see to it that the requirements of existing laws and applicable ordinances and/or rules and regulations are duly complied with. Upon the recommendation of said official, the license or permit of the business establishment may be revoked by the City Mayor for non-compliance with the requirements. The owner or operator of a business establishment whose license or permit has been revoked for cause shall not be entitled to any refund for the unexpired portion of the license or permit. SECTION 30. Keeping of Taxpayer's Book of Accounts and Audit . It shall be the duty of every person, partnership, corporation or association doing business within the territorial jurisdiction of the City of Bogo to keep regular books of account and/or other which shall truly reflect all transactions of the business, trade or occupation, and make the same available for examination by the City Treasurer or his duly authorized deputies. If the taxpayer keeps his regular books of accounts in the principal or main office located outside the City of Bogo, he shall keep a sales journal to record the true and correct sales or receipts of his business within the municipality wherein his business is conducted; for this purpose the City Treasurer or his authorized representative or deputies shall have the power to audit and examine the same. SECTION 31. Issuance of Sales Invoices and Receipts . It shall be the duty of every person, firm or corporation engaged in any business to issue the proper invoice for all goods, merchandise or materials sold including services rendered and to issue the corresponding official receipt for all payments received by the business. SECTION 32. Prohibition on Separate Charging of City Tax . No person, partnership or corporation doing business in the City of Bogo, shall charge its customer or client any City Tax separate from the value of the goods or merchandise being sold or service being rendered. SECTION 33. Time of Payment . Unless provided elsewhere for a particular type of business activity, taxes and fees prescribed in the preceding sections imposed under this chapter shall be paid to the City Treasurer or a duly authorized representative on or fifteen (15) days before the commencement of operations in case of newly established businesses, otherwise the same shall be paid not later than the twentieth (20th) day of January yearly otherwise a surcharge of twenty-five percent (25%) of the amount of the taxes, fees or charges not paid on time shall be imposed with an interest at two percent (2%) per month until wholly paid but the total interest on the unpaid amount or portion thereof shall not exceed thirty-six (36) months. CHAPTER IV Tax Incentives SECTION 34. Tax Incentives . Any establishment engaged in the business of manufacturing, wholesale, retail, banking, medical or health and recreational services shall be exempt from the payment of all taxes herein imposed except permit and regulatory fees for the first six (6) years of operation provided that the following conditions are complied with: a. The establishment must have a labor force of at least fifty (50) employees, eighty percent (80%) of which shall be residents of Bogo; b. The exemption shall apply every year during the incentive period of six (6) years provided that such year shall maintain the labor force as provided in the next preceding paragraph; c. An application for exemption shall be filed with the city every year within the incentive period showing evidence of compliance of the labor force requirement. SECTION 35. Capitalization . Any person engaged in any business organized and established under existing laws and regulations shall be exempt from payment of all taxes herein imposed except permits and regulatory fees for a period of six (6) years from start of operation provided the following conditions are complied with: a. The business must have invested for the use of its business in real properties including infrastructures therein at the minimum amount of Fifteen Million (P15,000,000.00) as part of its capital investment at no less than Thirty Million (P30,000,000.00) less stock in trade; b. The certification of exemption shall be filed with the city together with documents evidencing actual infusion of the investment amount herein provided. SECTION 36. Recyclable Raw Materials . Any person, natural or juridical, who is engaged in any legitimate business using at least Eighty percent (80%) recyclable raw materials for manufacturing established or intending to establish in the business within the City of Bogo shall qualify for a Twenty-five percent (25%) discount in taxes during the first three (3) years of operation provided that: (a) The following requirements and procedures must be met and observed: 1. No minimum capital or minimum number of personnel is required. 2. The business must be using the required minimum recyclable raw material. 3. The business shall obtain a certification from the Bogo City Engineering Office duly signed by the City Engineer and an endorsement from the Sangguniang Panlungsod duly certified by the chair of the committees on Trade and Industry and Environment; 4. The business to qualify is not covered by other tax incentives of the City of Bogo. Entitlements herein are without prejudice to availing tax incentives of other government organizations and agencies; 5. The business establishment's application for tax exemption be forwarded to the Office of the Mayor with the corresponding required City Engineer's certification, Sangguniang Panlungsod endorsement with certifications from the chair of the committees on Trade an Industry and Environment to effect the release of the necessary Mayor's certification for the full enjoyment of the incentives provided herein; 6. Availment of the benefit shall be done annually by the concerned business establishment where all requirements stipulated herein shall, likewise, be accomplished annually. SECTION 37. Non-cumulative . Any person who is qualified at the same time to avail of more than one of the incentives under this Chapter, shall have the option to avail only one of the incentives thereof. SECTION 38. Non-extendible . For purposes of availment of the incentives hereof, the term of the incentive period shall not be extendible in case of transfer of ownership of the business or change of conditions of the business within the original incentive period. CHAPTER V Advertisements SECTION 39. Coverage . For purposes of this chapter, any person who displays advertising materials for public viewing or distribution with an aim to promote a product or business activity. SECTION 40. Advertisement Fee . There is hereby imposed an advertisement fee on advertisers at the following rates: 1. Billboards or signboards for advertisements of business, per sq.m. or faction thereof: Single faced P25.00 Double faced 50.00 2. Billboards or signs for professional, per sq.m. or fraction thereof 20.00 3. Billboards, signs or advertisement for business and professions, painted on any building or structure or otherwise separated or detached therefrom, per sq.m. or fraction thereof 25.00 4. Billboards or signboards for advertisements of business or signs for professional using electric or neon lights, per sq.m. or fraction thereof Single faced 30.00 Double faced 60.00 5. Advertisement by means of placards, per sq.m. or fraction thereof 20.00 6. Advertisement for business or profession by means of slides in movie houses or theaters, payable by owners of movie houses, theaters, annually 250.00 7. Advertisement for business or professions by means of film exhibition payable by owners of movie houses or theaters annually 2,000.00 8. Advertisement by tarpaulins, streamers, banners per piece (per day) Local businesses 20.00 Non-local businesses 50.00 Mass display (per quarter a year) Up to 250 display signs 750.00 From 251 to 500 display signs 1,100.00 From 501 to 750 display signs 1,350.00 From 751 to 1,000 display signs 1,600.00 1,001 or more 3,600.00 9. Advertisement by means of vehicles, balloons, kites, etc. Per day or fraction thereof 100.00 Per week or fraction thereof 150.00 Per month or fraction thereof 200.00 10. Advertisement by means of promotional sales (house to house) per day per person 20.00 11. Advertisement by handbills, leaflets, flyers or stickers Up to 250 pieces 100.00 From 251 to 500 pieces 200.00 From 501 to 750 pieces 300.00 From 751 to 1,000 pieces 400.00 1,001 or more 500.00 12. Additional fees Duration of posting is more than three (3) months 200.00 SECTION 41. Exemption . The following are exempted from the payment prescribed under Section 40 hereof: 1. Other local government units (LGUs), national government agencies (NGAs) and government-owned and controlled corporations (GOCCs). 2. Interested individuals posting political advertisements during election campaign period, provided, that duration of posting shall be within the campaign period as declared by pertinent COMELEC issuances and exhibited within the areas designated by the COMELEC for the purpose. 3. Fiesta advertisers as certified by the Fiesta Executive Committee, provided, that duration of posting shall be from May 1-31. CHAPTER VI Rentals, Fees and Charges SECTION 42. Coverage . This chapter covers all the properties of the city both real and personal such as but not limited to buildings, the New Public Market, Bogo Bus Terminal, Slaughter Houses, San Antonio Livestock Satellite Market, Bogo Sports Complex, Bogo Livelihood and Technical Skills (LiTeS) Center, Bogo Library and Museum, Resorts, motor vehicles, laboratories, birthing centers and other properties available for services, use and enjoyment. SECTION 43. Bogo Public Market . The rentals and fees shall be imposed for the lease and use of market stalls or areas at the following rates: No. of Stalls Dimension Area (Sq.m.) Rate (Per sq.m.) Rate (Per Mo.) Deposit Occupancy Fee Admin Bank 1 8x10 80 100 8,000 2 mos. rental 50,000 Admin Grocery 1 7.5x8 60 100 6,000 2 mos. rental 50,000 B.O.T. I 22 4x10 40 50 2,000 2 mos. rental 50,000 Restaurant Section 19 3.5x8 28 100 2,800 2 mos. rental 50,000 B.O.T. II 14 3x7.3 21.9 54.79 1,200 2 mos. rental 50,000 Variety Stores II 14 3x3.65 10.95 109.59 1,200 2 mos. rental 15,000 Groceries Section 32 3x3.65 10.95 109.59 1,200 2 mos. rental 50,000 CEM III Bldg. 1 Variety Store 14 3x3.65 10.95 109.59 1,200 2 mos. rental 15,000 Dry Goods Section 32 3x3.65 10.95 109.59 1,200 2 mos. rental 50,000 Dry Fish Section 18 2.5x4.5 11.25 100 1,125 2 mos. rental 15,000 Vegetables Section 18 2.5x4.5 11.25 100 1,125 2 mos. rental 15,000 Meat Section 40 1x2.5 2.5 338.40 846 2 mos. rental 15, 000 CEM III Bldg. II Main II 80 1.8x3.65 6.57 100 657 2 mos. rental 15,000 Fish Section 96 1x2.5 2.5 200.00 500 2 mos. rental 15,000 Fruits Section 44 1x2.5 2.5 191.20 478 2 mos. rental 15,000 Temporary Section 53 Various sizes 400 2 mos. rental 15,000 Tuba-an Section 25 Various sizes 240 2 mos. rental 15,000 New Market Bldg. B 90 100 9,000 2 mos. rental 100,000 Provided that stalls in BOT I shall have an increase of ten pesos (P10.00) while five pesos and 21/100 (P5.21) for BOT II in 2011. Thereafter an incremental increase of ten pesos (P10.00) shall be collected yearly until 2015 for BOT I and II stalls. SECTION 44. Slaughter House or Abattoir . Before any animal is slaughtered for public and home consumption, a permit shall be secured from the meat inspector concerned or his duly authorized representative the corresponding fees shall be collected as herein below prescribed: A. Rates for Ante Mortem Inspection Fee Large Cattle per head P15.00 Hog per head 10.00 Goat per head 5.00 Sheep per head 5.00 For Enclosure Fee Large Cattle per head 20.00 Hog per head 5.00 Goat per head 5.50 Sheep per head 5.50 B. Rates for Post Mortem Inspection Fee Large Cattle per head 15.00 Hog per head 10.00 Goat per head 5.00 Sheep per head 5.00 Slaughter Fee The current market price per kilo multiplied by five percent (5%) of the total kiloweight of slaughtered cattle. Provided that no permit to slaughter shall be granted nor corresponding fees collected on animals condemned by the Meat Inspector. Slaughters outside the abattoir constitute a violation of this Code which is punishable by a fine stipulated in the penal clause hereof plus confiscation of the meat. SECTION 45. Bogo Bus Terminal . There shall be collected from public utility transports for the use of the Bogo Bus Terminal as follows: (a.) Station Fee . A station fee shall be collected from public utility transports coming out of the station at the following rates: 1. V-hires P50.00 per unit per exit 2. Buses P25.00 per unit per exit 3. Jeepneys P15.00 per unit per exit 4. Multicabs P10.00 per unit per exit 5. Tricycles P3.00 per unit per exit (b.) Parking Fees and Bays . 1. At the designated Parking Area . There shall be collected a parking fee from public utility transports and private vehicles using the designated parking area at the rate of ten pesos (P10.00) per vehicle. 2. Overnight Parking . Vehicles whether private or common carriers parked at the designated area overnight from 6:00 PM-6:00 AM shall be assessed the amount of twenty pesos (P20.00) per overnight. 3. Station Bays . Rental of bays for exclusive use of any public utility transport shall be Ten Thousand Pesos (P10,000.00) monthly per bay be collected. (c.) Floor price for Rentals of Stalls . Stalls in the Bogo Bus Terminal shall have a monthly rental of one thousand five hundred pesos (P1,500.00) provided that the awarding of occupancy of stalls shall be made through public bidding under existing laws, municipal rules, regulations and ordinances. Stalls and open spaces shall be awarded to the highest bidder. The opening bid shall not be less than fifty thousand pesos (P50,000.00). SECTION 46. San Antonio Satellite Livestock Market . There shall be imposed for the use of the facilities of the San Antonio Livestock Satellite Market rentals, fees and other charges a follows: (a.) Rental . Monthly rental of the commercial spaces in the San Antonio Livestock Satellite Market is herein fixed at Twenty Pesos (P20.00) per square meter; (b.) Deposit . A deposit equivalent to two (2) months rental and an advance payment equivalent to one (1) month rental shall be collected from the highest winning bidder; (c.) Bid Fee . An amount equivalent to Fifty percent (50%) of the monthly rental is to be paid as bid fee by any interested bidder to qualify for the bidding of stalls; (d.) Other Fees . Other fees corresponding to use of the market facilities are determined as follows: 1. Registration Fee for Large Cattle - P10.00 per head 2. Transfer Fee for Large Cattle - P15.00 per head 3. Enclosure Fee Swine - P5.00 per head Chicken - P10.00 per cage (less than 50 heads) - P15.00 per cage (50 heads and above) Goat - P5.00 per head Large Cattle - P10.00 per head 4. Weighing Fee Large Cattle - P0.05 per kilo or P5.00 per head, whichever is higher SECTION 47. Polambato Port, Bogo and Nailon Wharves . All operators or owners of vessels, boats, bancas or sailboats berthing or mooring at Polambato Port, Bogo and Nailon Wharves and operators or owners of motor vehicles and public utility transports that enter thereof to load or unload cargoes or passengers are hereby required to pay the following fees and charges, to wit: a) BERTHING FEES PER DAY: Motor vessel or boat having a length of 20 meters or more P350.00 Motor vessels or boat having a length of 20 meters or more with tugboat 410.00 Motor vessels or boat having a length of less than 20 meters 300.00 Motor vessels or boat having a length of less than 20 meters with tugboat 300.00 Banca or sailboat 300.00 Yacht 300.00 Provided that the berthing fees hereof shall not be imposed on any vessel during the first month of the operation by way of incentive. b) DEMURRAGE Any vessel that incurs in delay in leaving port or wharf shall pay a demurrage fee of P30 centavos per ton per day. c) WHARFAGE FEES: 1. On Vehicles: Elf/Canter without load 100.00 Elf/Canter with load 150.00 Van/Forwarder without load 100.00 Van/Forwarder with load 150.00 4 wheel car/jeep 100.00 4 wheel panel/L300 /others 100.00 6 wheel vehicle without load 100.00 6 wheel vehicle with load 150.00 8 wheel vehicle without load 200.00 8 wheel vehicle with load 250.00 10 wheel vehicle without load 300.00 10 wheel vehicle with load 350.00 12 wheel vehicle without load 400.00 12 wheel vehicle with load 450.00 14 wheel vehicle and up 500.00 Heavy Equipment/Prime Mover/Others 500.00 Heavy Equipment with Trailer without load 550.00 Heavy Equipment with Trailer with load 550.00 Passenger Bus 200.00 Private Vehicle 100.00 Motorcycle 15.00 Tricycle 10.00 2. On cargoes loaded and unloaded at Polambato Port, Bogo and Nailon wharves: PER SACK Rice 2.00 Corn 2.00 Sugar 2.00 Salt 2.00 Fertilizer 2.00 Pollard 2.00 Flour 2.00 Chicken dung 2.00 Cement 2.00 Seaweeds 2.00 Charcoal 2.00 Bakhaw powder 2.00 Mongo 2.00 Palay 2.00 Copra 2.00 Peanut, camote, corioso and similar products 5.00 LIVESTOCK PER HEAD Goats 5.00 Cows 15.00 Carabaos 15.00 Pig 5.00 Chicken 1.00 Fighting Cocks 5.00 Other Fowls 1.00 MINERAL RESOURCES PER TON Coal 5.00 Limestone 5.00 Gypsum 5.00 Sand & Gravel 5.00 Marble 5.00 Granite 5.00 Phosphate 5.00 Graywax 5.00 OTHERS Per paldo of tobacco 5.00 Per of nipa shingles 0.50 Per rattan poles 0.50 Per kerosene can of salted fish 2.00 Per tabig salted fish 2.00 Per tabig dried fish 2.00 Per hundred board feet lumber 15.00 Per hundred board feet coco lumber 10.50 Per hundred of basket, niego, mat and ayagan 1.50 Per small box of can goods 0.50 Per large box of can goods 1.00 Per case of softdrinks 0.25 Per case/box of beer, liquor or wine 0.75 Per can of gasoline, crude oil, edible oil and similar products 0.75 Per bag of spices 0.75 Per tabig of spices 1.50 Per box of nails 0.75 Per bucket of fresh fish, prawns and other similar products 0.75 Per piece of iron bars (small) 0.10 Per piece of iron bars (1/2 diameter and up) 0.15 Per sheet of galvanized iron 0.50 Per sheet/piece of plywood and lawanit or similar product 0.50 Per ton of molasses 10.00 SECTION 48. Hold Order . Non-payment of the charges imposed under the preceding section shall cause the issuance of a hold order to leave the port or wharf until such erring vessel or vehicle or cargo shall have complied with the conditions of the preceding section. SECTION 49. Bogo Sports Complex . For the use of the Don Celestino Martinez Sr. Sports Complex located at Brgy. Taytayan, the following fees are imposed: a. Complex Rental (one day use) a.1 Concert for Profit P20,000.00 a.2 Concert for non-profit 5,000.00 a.3 Educational, religious, cultural, scientific and charitable activities 3,000.00 a.4 Sports for profit 10,000.00 a.5 Sports for non-profit 3,000.00 a.6 With electricity (per hour use) 1,500.00 a.7 Without electricity (per hour use) 500.00 SECTION 50. Bogo LiTeS Center . For the use of the facilities of Bogo Livelihood and Technical Skills Center there shall be imposed the following rentals or fees: a. Conference Room per day a.1 With laptop, projector, sound system P1,000.00 (8 hours) a.2 Without laptop, projector, sound system 700.00 (8 hours) b. Room rates per day b.1 De luxe (with bathtub) 1,000.00 b.2 Standard (without bathtub) 700.00 b.3 Dorm-type (double deck) b.3.1 Individual 100.00/head b.3.2 In-group 75.00/head c. Ground Floor 500.00 d. Training fees d.1 Registration fees 500.00 d.2 Training fees d.2.1 SMAW NC II 3,000.00 d.2.2 Dressmaking NC II 2,000.00 d.2.3 Housekeeping NC II 2,000.00 d.2.4 Barista 2,000.00 e. Other services e.1 Photocopying 2.50/copy e.2 Welding/dressmaking facilities rental (excluding welding rod) 50.00/hour SECTION 51. Former Municipal Hall (San Vicente St.) . There shall be imposed for the use of the office spaces at the former municipal hall the following charges: RENTALS DEPOSIT OCCUPANCY FEE AREA PER SQ.M. a. Ground floor 2 months rental 50,000.00 100.00/sq.m. b. Second floor 2 months rental 50,000.00 100.00/sq.m. SECTION 52. Bogo Library and Museum . For the enjoyment and use of the facilities of Bogo Library and Museum there shall be imposed the following charges: 1. Usage of Audio-Visual Room (AVR) P500.00/day 2. Museum Entrance Fee a. Adult 10.00 b. Children/Students with ID 5.00 3. Books Fines a. Reserved Books 1.00/hour b. Reference Books 2.00/day c. Novels 1.00/day d. Magazines 5.00/day 4. Community e-Center a. Internet rate 15.00/hour b. Printing per page b.1 Short bondpaper 5.00 b.2 Long bondpaper 6.00 b.3 Colored 20.00 c. Scanning 10.00 d. Photocopy d.1 Regular 2.50 d.2 Enlarge 5.00 d.3 Reduce 5.00 SECTION 53. Capitancillo . The following fees and rentals shall be imposed for the use and enjoyment of the resort facilities at Capitancillo Islet, to wit: 1. Berthing fee P300.00 2. Cottages rentals a. Small 200.00 b. Big 600.00 3. User's fee (per day) a. Adult-local 50.00 b. Adult-foreigner 200.00 c. Student 30.00 4. Scuba Diving Fees (per dive) a. Within marine sanctuary 100.00 with photo and/or video camera 50.00 b. Outside marine sanctuary 50.00 with photo and/or video camera 50.00 5. Diving gear rental a. Regulator 400.00 b. Buoyancy control device 400.00 c. Mask and snorkel 150.00 d. Fins and booties 200.00 e. Wetsuit 400.00 f. Weights (12lbs.) 100.00 g. Tank 200.00 h. Refill 150.00 i. Full scuba gear (Mask, fins, wetsuit, BCD, regulator, booties, weights) 1,500.00 6. Shuttle Fee a. Motor boat of 20-passengers capacity 2,500.00 b. Motor boat of 10-passengers capacity 1,000.00 7. Professional fee (dive guide) 1,000.00/dive 8. Exclusive use of the islet 6,000.00/day 9. Registration fee Guide 100/year Motorboat 500/year Motorboat operator 200/year SECTION 54. Motor Vehicles . For the use of municipal vehicles the following charges shall be imposed: a. Ambulance 1. per trip to Cebu City P1,000.00 2. per trip to Daanbantayan or Medellin Medical Center 500.00 3. Patients certified as indigents Exempted b. Water Tanker 1. Within Poblacion area per truckload delivery 400.00/delivery 2. Outside Poblacion area 2.1 within 10 km distance 500.00/delivery 2.2 above 10 km distance 1,000.00/delivery 3. For use of Barangay units 300.00/delivery 4. For use of Public schools 300.00/delivery c. Passenger Bus P1,000.00/day plus cost of fuel d. Multicabs, vans and similar vehicles P500.00/day plus cost of fuel e. Motorcycles 1. With siren P500.00 2. Without siren 300.00 SECTION 55. Laboratories and Birthing Center . For the use medical laboratories and birthing facilities and services there shall be imposed the following: a. Laboratory fees: 1. Gram staining P100.00 2. Vaginal examination 25.00 3. Urinalysis 50.00 4. Pregnancy test 100.00 5. Stool examination 30.00 6. Fasting blood sugar 100.00 7. Serum cholesterol 110.00 8. Drug testing 150.00 9. Sputum examination 100.00 10. CBC with platelets 150.00 11. Tuberculin skin testing 150.00 b. Service fees: 1. Medical services 20.00 2. Dental extraction 50.00 3. Obstetrical services/birth 500.00 c. Fees for certificates: 1. Medical certificates 50.00 2. Medico-legal certificates 75.00 3. Health cards 50.00 4. Driver's license 50.00 CHAPTER VII Sealing and Licensing of Weights and Measures SECTION 56. For sealing and licensing of weights and measures in the City of Bogo fees shall be imposed according to the following schedule: a. For sealing linear metric measures: Measures not over one meter P50.00 Measures over one meter 100.00 b. For sealing metric measures of capacity: Measures not over ten liters 50.00 Measures over ten liters 100.00 c. For sealing metric instruments of weights: Those with a capacity of not more than 30 kilograms 100.00 Those with a capacity of more than 30 but not more than 300 kilograms 150.00 Those with a capacity of more than 300 but not more than 3,000 kilograms 300.00 Those with capacity of more than 3,000 kilograms 1,000.00 d. For sealing gasoline/diesel and oil pumps: Per pump of gasoline/diesel 100.00 Per pump of oil (Dispenser) 80.00 e. A complete set of weight for each scale or balance shall be sealed free of charge: For each extra weight 100.00 Upon request of the owner/operator for every retesting and resealing of weights and measure instruments including gasoline/diesel pumps, oil pumps (dispenser) outside the Office of the City Treasurer an additional service charge shall be collected 30.00 SECTION 57. Adoption of Related Laws . For purposes of this chapter, the guidelines/regulations prescribed by the Department of Science and Technology and Sections 285, 286, 287, 288 and 289 of P.D. 23, are herein adopted. SECTION 58. Authority of the City Treasurer to Settle Fraudulent Practice . In case of fraudulent practices as prescribed under the laws and regulations mentioned in Section 53, the perpetrator may settle before the case is filed in court by paying a settlement fee of Five Hundred Pesos (P500.00). SECTION 59. Full Set for Secondary Standard Weight for Calibration . The City Treasurer shall keep full sets of secondary standards for the use in testing of weight and measure. These secondary standards shall be compared with fundamental standards in the Department of Science and Technology at least once a year. 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 the instrument, it shall be confiscated by the Treasurer's Office. SECTION 60. Metric System . Metric system shall be the system of weights and measures to be used for all products, commodities, materials, utilities, services and commercial transactions in all contracts, deeds and other legal instruments publicly and officially attested. SECTION 61. Renewal of License Sealing . The City of Bogo may not prescribe any other date of renewal for weights and measures license than the anniversary date of the issuance of the original license since the fee is an imposition transferred by mandatory provisions of the Code and consequently the administrative provisions of the National Internal Revenue Code should be adopted whenever they are not in conflict with the Local Tax Code. CHAPTER VIII Fees on Shows and Games SECTION 62. Coverage . This chapter covers activities for entertainment for the purpose of inviting the public for a fee or for a consideration to patronize a product or business activity at bars, restaurants, stages or elsewhere; it includes the holding of cockfights. SECTION 63. Charges . For purposes of this chapter, the following regulatory charges are imposed: a. On shows 1. Promoter's fee P100.00 2. Painting and art exhibitions, flower shows, recitals, literary and oratorical presentations Exempted b. On cockfight 1. Promoter's fee P100.00 2. Sultada fee a. Ordinary 10.00 b. Derby two-cock 20.00/pair three-cock 30.00/pair four-cock 40.00/pair five-cock 50.00/pair over five-cock 70.00/pair SECTION 64. Venue . For purposes of cockfights, the venue shall either be at a licensed cockpit or at a tigbakay. CHAPTER IX Building Permit Fees SECTION 65. This Chapter shall govern the assessment, imposition and collection of fees, charges for services rendered in connection with the processing and issuance of building permits and the performance of other regulatory functions. No building or structure shall be used or occupied and no change in the occupancy classification of a building structure or portion thereof shall be made until the building official has issued a Certificate of Occupancy therefore as provided in this Code. a. Exemption . No fees shall be charged on the following applications: 1. Public buildings; 2. Indigenous family dwelling which for purposes of this Ordinance is defined as a structure made of light materials such as bamboo, nipa, and the like not exceeding twenty (20) square meters; Reconstruction of building structures damaged or destroyed by typhoons, fires, earthquakes or other calamities provided that the cost of such reconstruction does not exceed twenty percent (20%) of the original construction cost of said damaged building. Application therefore is filed with the building official together with the certificate of damage not less than thirty (30) days after the occurrence of such calamity. Construction of buildings or structure by civic organizations, charitable institutions to be donated to the government for public use. SECTION 66. Building Permit Fees . There shall be imposed a building permit fee in accordance with the following schedule: a. ZONING AND LAND USE VERIFICATION FEE 1. Residential Building P15.00 2. Commercial and Industrial Building 45.00 3. Social, Educational and Institutional Building 30.00 4. Agricultural Building 8.00 b. ESTABLISHMENT OF LINE AND GRADE FEE 1. All side fronting or abutting streets, canals, rivers and creeks: a. First 10 meters P30.00 b. Every meter or fraction thereof in excess of 10 meters 2.00 2. All other sides: Every meter or fraction thereof 1.00 c. EXCAVATION FEES The building permit fees include the excavation fee for foundation. However, while the application is still being processed the building official may allow excavation for foundation and basement for which the following fees shall be charged: a. Excavation of foundation per cu. m. of excavation P2.00 b. Excavation of basement per cu. m. of excavation 2.00 d. BUILDING PERMIT FEES Fees for construction, renovation, alteration of buildings/structures under classified as residential shall follow the following schedule: 1. TABLE FOR RESIDENTIAL BUILDING PERMIT FEES BUILDING FLOOR AREA IN SQUARE METER FEE PER SQUARE METER BUILDING FLOOR AREA IN SQUARE METER FEE PER SQUARE METER 20-24 34.05 85-89 29.40 25-29 33.80 90-94 29.15 30-34 32.90 95-99 28.90 35-39 32.20 100-104 28.70 40-44 31.70 105-109 28.45 45-49 31.30 110-114 28.20 50-54 31.00 115-119 28.00 55-59 30.60 120-124 27.75 60-64 30.50 125-129 27.50 65-69 30.30 130-134 27.30 70-74 30.05 135-139 27.05 75-79 29.80 140-144 26.80 80-84 29.60 145-149 26.60 150 up 26.40 2. TABLE FOR COMMERCIAL AND INDUSTRIAL BUILDING PERMIT FEES BUILDING FLOOR AREA IN SQUARE METER FEE PER SQUARE METER BUILDING FLOOR AREA IN SQUARE METER FEE PER SQUARE METER 25-49 96.00 525-549 50.40 50-74 71.96 550-574 50.32 75-99 63.96 575-599 50.25 100-124 59.97 600-624 50.16 125-149 57.59 625-649 50.11 150-174 56.00 650-674 50.08 175-199 54.85 675-699 50.03 200-224 54.05 700-724 49.99 225-249 53.38 725-749 49.96 250-274 52.85 750-774 49.95 275-299 52.40 775-799 49.93 300-324 52.04 800-824 49.92 325-349 51.76 825-849 49.91 350-374 51.52 850-874 49.88 375-399 51.26 875-899 49.85 400-424 51.12 900-924 49.82 425-449 50.97 925-949 49.81 450-474 50.73 950-974 48.80 475-499 50.59 975-999 49.77 500-524 50.49 1,000 up 49.74 3. FOR SOCIAL, EDUCATIONAL AND INSTITUTIONAL BUILDING PERMIT FEES BUILDING FLOOR AREA IN SQUARE METER FEE PER SQUARE METER BUILDING FLOOR AREA IN SQUARE METER FEE PER SQUARE METER 20-24 83.30 500-524 30.50 25-49 80.00 525-549 39.40 50-74 60.00 550-574 39.30 75-99 53.30 575-599 39.20 100-124 50.00 600-624 39.10 125-144 48.00 625-649 39.05 150-174 46.70 650-674 39.00 175-199 45.70 675-699 38.95 200-224 45.05 700-724 38.85 225-249 44.50 725-749 38.80 250-274 44.05 750-774 38.75 275-299 43.70 775-799 38.70 300-324 43.40 800-824 38.65 325-349 43.15 825-849 38.60 350-374 42.95 850-874 38.60 375-399 42.70 875-899 38.50 400-424 40.00 900-924 38.45 425-449 39.90 925-949 38.40 450-474 39.70 950-974 38.30 475-499 39.55 975-999 38.25 1,000 up 4. AGRICULTURAL BUILDING/STRUCTURE PERMIT FEES BUILDING FLOOR AREA IN SQUARE METER FEE PER SQUARE METER BUILDING FLOOR AREA IN SQUARE METER FEE PER SQUARE METER 20-39 15.00 280-299 8.15 40-59 11.25 300-319 8.10 60-79 10.00 320-339 8.05 80-99 9.40 340-359 8.00 100-119 9.00 360-379 7.95 120-139 8.75 380-399 7.90 140-159 8.60 400-419 7.85 160-179 8.50 420-439 7.80 180-199 8.45 440-459 7.75 200-219 8.40 460-479 7.70 220-239 8.35 480-499 7.65 240-259 8.30 500 up 7.60 260-279 8.25 e. ANCILLARY FEES Fees for the construction, renovation, alteration of buildings/structures classified as ancillary shall follow the following schedule: 1. Bank and Record Vaults Per cubic meter or fraction thereof P180.00 2. Swimming Pools Residential Per cubic meter or fraction thereof P30.00 Commercial Per cubic meter or fraction thereof P90.00 Social and Institutional Per cubic meter or fraction thereof P20.00 3. Per square meter or fraction thereof P6.00 4. Commercial/Industrial Self-Supporting Trilon (Guved) Up to 10 meters in height P3,500.00 P350.00 Every meter or fraction thereof in excess of 10 meters 500.00 50.00 5. Institutional Up to 10 meters in height P2,500.00 P200.00 Every meter or fraction thereof in excess of 10 meters 180.00 15.00 Up to 2 cubic meters Exempted Every cubic meter or fraction thereof in excess of 2 cubic meter P25.00 6. Steel tanks for commercial and industrial use: Above Ground Tanks: Up to 10 cubic meter P600.00 Every cubic meter or fraction thereof in excess of 10 cubic meter up to 100 cubic meter 30.00 Every cubic meter or fraction thereof in excess of 100 cubic meter up to 1,000 cubic meter 25.00 Every cubic meter or fraction thereof in excess of 1,000 up to 5,000 cubic meter 15.00 Every cubic meter or fraction thereof in excess of 5,000 cubic meter up to 10,000 cubic meter 10.00 7. Underground Tanks Up to 20 cubic meter P900.00 Every cubic meter or fraction thereof in excess of 20 cubic meter 30.00 8. Underground steel tanks Per cubic meter or fraction thereof of excavation 4.00 5. For the construction of tombs and canopies, mausoleums and niches in cemeteries and memorial parks, the following fees shall be imposed: a. Plain tombs, Canopies or Monuments, without backdrop wall, canopy or roofing Exempted b. Canopied tombs, whether partially or totally roofed over, per square meter of covered P6.00 c. Semi-enclosed mausoleums, whether canopied or mot per square meter of build-up area 8.00 d. Totally enclosed mausoleums per square meter of floor area 16.00 e. Multi-level interment, niches per square meter of floor area per level 10.00 6. For the construction of wharves and docks, the following fees shall be imposed: a. Wood per square meter or fraction thereof 5.00 b. Reinforced concrete, per square meter or fraction thereof 10.00 7. For the construction sanitary and plumbing, the following fees shall be imposed: a. One unit composed on one water closet, two floor drains, one lavatory, two faucets and one shower head 100.00 b. Every fixture in excess of one unit: 1. 1 set water closet 10.00 2. 1 set sink 6.00 3. 1 set lavatory 6.00 4. 1 set shower head 4.00 5. 1 set urinal 10.00 6. 1 set bath tub 15.00 7. 1 pc. floor drain 4.00 8. 1 pc. faucet 4.00 9. 1 pc. grease trap 4.00 10. 1 pc. slop sink 4.00 11. Each garage trap 4.00 12. 1 set bidette 10.00 13. Each dental cuspidor 6.00 14. 1 set water heater 10.00 15. 1 set water meter 10.00 c. Septic Tank: 1. 1 up to 5 cubic meter of digestion chamber 30.00 2. Every cubic meter or fraction thereof in excess of 5 cubic meter 10.00 SECTION 67. Electrical Installations . For the installation of electric facilities and construction of fences and sidewalks there shall be imposed the following fees: a. FOR ELECTRICAL FACILITIES: 1. LIGHTING AND POWER SYSTEM: 1.1 Each switch, lighting and/or convenience outlet P2.00 1.2 Each remote control master switch 40.00 1.3 Each special purpose outlet of 20 amperes capacity or more 4.00 1.4 Each time switch 4.00 2. APPLIANCES FOR COMMERCIAL/INDUSTRIAL USE: 2.1 Each range or heater up to 1KW 4.00 Every KW or fraction thereof in excess of 1KW 2.00 2.2 Unit refrigerator or freezer 8.00 2.3 Unit washing machine or dryer 8.00 2.4 Unit hair curling apparatus or hair dryer 8.00 2.5 Unit fixed-type electric fan 6.00 2.6 Unit computer machine 6.00 3. ELECTRICAL EQUIPMENT OR APPARATUS: 3.1 Unit electric bill, annunciator system 6.00 3.2 Unit fire alarm 4.00 3.3 Each arch lamp light 15.00 3.4 Each flasher, Beacon light 6.00 3.5 Unit x-ray equipment 50.00 3.6 Unit battery charging rectifier 30.00 3.7 Unit electric welding machine up to 1KVA/KW 8.00 Every KVA/KW or fraction thereof in excess of 1KVA/KW 3.00 3.8 Each telephone switch board 20.00 3.9 Each telephone apparatus 8.00 3.10 Each intercom master 4.00 4. MOTION PICTURE PROJECTOR: 4.1 16 mm per unit 100.00 4.2 5 mm per unit 150.00 4.3 70 mm per unit 250.00 5. ELECTRIC GENERATORS (AC or DC): 5.1 up to 1KW 6.50 5.2 2 KW 7.00 5.3 4 KW 8.20 5.4 6 KW 9.60 5.5 8 KW 11.30 5.6 10 KW 13.30 5.7 12 KW 15.70 5.8 14 KW 18.45 5.9 16 KW 21.70 5.10 18 KW 25.50 5.11 20 KW 30.00 5.12 Every KW in excess of 20 KW 3.00 6. MOTOR AND CONTROLLING APPARATUS: 6.1 up to 1HP 5.00 6.2 2 HP 5.80 6.3 4 HP 6.80 6.4 6 HP 8.00 6.5 8 HP 9.40 6.6 10 HP 11.10 6.7 12 HP 13.00 6.8 14 HP 15.35 6.9 16 HP 18.00 6.10 18 HP 21.25 6.11 20 HP 25.00 6.12 Every HP in excess of 20 HP 2.50 7. POLE/ATTACHMENT LOCATION PLAN PERMIT: 7.1 Approved pole location plan permit per pole 10.00 7.2 Approved attachment location plan permit over attachment 10.00 8. EACH UNION SEPARATION, ALTERATION, RECONNECTION OR RELOCATION OF ELECTRIC METER: 8.1 Residential 20.00 8.2 Commercial/Industrial 80.00 8.3 Institutional/Educational/Social 20.00 9. ISSUANCE OF ELECTRICAL WIRING PERMIT: 9.1 Residential 20.00 9.2 Commercial/Industrial 60.00 9.3 Educational/Institutional 20.00 10. REFRIGERATION AND AIRCONDITIONING FOR COMMERCIAL USE: 10.1 Refrigeration (Cold Storage) per ton of fraction thereof 60.00 10.2 Ice plants per ton or fraction thereof 80.00 10.3 Packages and centralized airconditioning system up to 100 tons 120.00 Every tons or fraction thereof above 100 tons 60.00 Windows type airconditioning per unit 80.00 11. ESCALATOR OR MOVING WALKS PERMIT FEE: 11.1 Up to 50 lineal meters, per lineal meter or fraction thereof 30.00 11.2 Every lineal meter or fraction thereof in excess of 50 lineal meter 15.00 12. ELEVATORS: 12.1 Up to 1,000 kg. Capacity 5,000.00 12.2 Above 1,000 kg. Capacity 6,000.00 12.3 Freight Elevator 6,000.00 12.4 Motor driven dumbwaiter 500.00 12.5 Construction elevator for material 1,500.00 13. STATIONARY STANDBY GENERATING SET PER UNIT: 13.1 Up to 10 HP P400.00 13.2 15 up to 19 HP 418.00 13.3 20 up to 24 HP 440.00 13.4 25 up to 29 HP 463.00 13.5 30 up to 34 HP 487.00 13.6 35 up to 39 HP 513.00 13.7 40 up to 44 HP 540.00 13.8 45 up to 49 HP 569.00 13.9 0 up to 54 HP 599.00 13.10 55 up to 59 HP 630.00 13.11 60 up to 64 HP 663.00 13.12 65 up to 69 HP 698.00 13.13 70 up to 74 HP 735.00 13.14 75 up to 79 HP 773.00 13.15 80 up to 84 HP 818.00 13.16 85 up to 89 HP 857.00 13.17 90 up to 94 HP 903.00 13.18 95 up to 99 HP 950.00 13.19 100 HP up 1,000.00 13.20 Every HP or fraction thereof above 100 HP 3.00 14. FOR THE INSTALLATION OF FENCES AND CONSTRUCTION OF SIDEWALKS, THERE SHALL BE IMPOSED THE FOLLOWING FEES: 14.1 Fences up to 1.80 meters in height, made of reinforced concrete per lineal meter or fraction thereof 3.00 14.2 Sidewalks 14.2.1 up to 20 square meter 30.00 14.2.2 Every square meter or fraction thereof in excess of 20 sq.m. 2.50 SECTION 68. Occupancy Fee . For the occupancy and use of buildings and structures, there shall be imposed the following fee: 1. FOR RESIDENTIAL BUILDING/STRUCTURE BUILDING FLOOR AREA IN SQUARE METER FEE PER SQUARE METER BUILDING FLOOR AREA IN SQUARE METER FEE PER SQUARE METER 20-24 9.05 85-89 8.05 25-29 8.80 90-94 8.00 30-34 8.60 95-99 7.95 35-39 8.55 100-104 7.90 40-44 8.50 105-109 7.85 45-49 8.45 110-114 7.80 50-54 8.40 115-119 7.75 55-59 8.35 120-124 7.70 60-64 8.30 125-129 7.65 65-69 8.25 130-134 7.60 70-74 8.20 135-139 7.55 75-79 8.15 140-144 7.50 80-84 8.10 145-149 7.45 150 up 7.40 2. FOR COMMERCIAL/INDUSTRIAL BUILDING BUILDING FLOOR AREA IN SQUARE METER FEE PER SQUARE METER BUILDING FLOOR AREA IN SQUARE METER FEE PER SQUARE METER 20-24 31.00 500-524 14.97 25-49 28.60 525-549 14.93 50-74 21.44 550-574 14.90 75-99 19.06 575-599 14.88 100-124 17.87 600-624 14.86 125-144 17.16 625-649 14.84 150-174 16.68 650-674 14.82 175-199 16.37 675-699 14.80 200-224 16.13 700-724 14.78 225-249 15.93 725-749 14.76 250-274 15.77 750-774 14.74 275-299 15.64 775-799 14.72 300-324 15.53 800-824 14.70 325-349 15.40 825-849 14.68 350-374 15.37 850-874 14.66 375-399 15.26 875-899 14.64 400-424 15.22 900-924 14.62 425-449 15.08 925-949 14.60 450-474 15.04 950-974 14.58 475-499 15.00 975-999 14.56 1,000 up 14.55 3. FOR SOCIAL/INSTITUTIONAL/EDUCATIONAL BUILDING/STRUCTURES BUILDING FLOOR AREA IN SQUARE METER FEE PER SQUARE METER BUILDING FLOOR AREA IN SQUARE METER FEE PER SQUARE METER 20-24 20.80 500-524 9.80 25-49 19.20 525-549 9.70 50-74 14.40 550-574 9.65 75-99 12.80 575-599 9.60 100-124 12.00 600-624 9.50 125-144 11.50 625-649 9.40 150-174 11.20 650-674 9.45 175-199 11.00 675-699 9.30 200-224 10.80 700-724 9.20 225-249 10.70 725-749 9.15 250-274 10.60 750-774 9.10 275-299 10.50 775-799 9.00 300-324 10.40 800-824 8.95 325-349 10.35 825-849 8.90 350-374 10.30 850-874 8.80 375-399 10.20 875-899 8.70 400-424 10.10 900-924 8.65 425-449 10.00 925-949 8.60 450-474 9.95 950-974 8.50 475-499 9.90 975-999 8.45 1,000 up 8.40 4. FOR AGRICULTURAL BUILDING/STRUCTURE BUILDING FLOOR AREA IN SQUARE METER FEE PER SQUARE METER BUILDING FLOOR AREA IN SQUARE METER FEE PER SQUARE METER 20-39 3.45 525-549 2.35 40-59 3.40 550-574 2.30 60-79 3.35 575-599 2.25 80-99 3.30 600-624 2.20 100-119 3.25 625-649 2.15 120-139 3.20 650-674 2.10 140-159 3.15 675-699 2.05 160-179 3.10 700-724 2.00 180-199 3.05 725-749 1.95 200-224 3.00 750-774 1.90 225-249 2.95 775-799 1.85 250-274 2.90 800-824 1.80 275-299 2.85 825-849 1.75 300-324 2.80 850-874 1.70 325-349 2.75 875-899 1.65 350-374 2.70 900-924 1.60 375-399 2.65 925-949 1.55 400-424 2.60 950-974 1.50 425-449 2.55 975-999 1.45 450-474 2.50 1,000 up 1.40 475-499 2.45 500-524 2.40 SECTION 69. Surcharge . For purposes of this chapter, a penalty or surcharge shall be imposed on the following cases in such amount and in the manner as hereunder fixed and determined: For constructing, installation, repairing, altering or causing any change in the use or occupancy of any building or part thereof or appurtenance thereto without any permit, there shall be imposed a surcharge of 100% of the building permit fee: Provided, that when the work in the building structure is started during the pendency of the final action or pending approval by the building official of the application for building permit, the amount of the surcharge shall be according to the following: 1. Excavation for Foundation and Basement 10% 2. Construction of Foundation (including pile driving and lying of reinforcing bars) 25% 3. Construction of superstructure up to 2 meters 50% 4. Construction of superstructure above 2 meters 100% Provided further that when the work on the building or structure is started with due notice and advice to the building official and after the lapse of thirty (30) days from the date of filing and acceptance of the application for building permit, no surcharge shall be imposed. CHAPTER X Registration of Accessories and Equipments SECTION 70. Registration . It is hereby required that all industrial, commercial, agricultural, business establishments, communication and telecommunication companies, corporations, factories, manufacturers, sugar mills and similar other entities register annually all their facilities, equipments, accessories, machineries to be used or exercised in their respective operation with the Office of the City Mayor or his duly authorized representative for the purpose of regulating their respective operations to protect and safeguard the lives and properties of the people for which the corresponding registration and regulatory fees are imposed, to wit: Annual Registration Fee Annual Inspection Fee 1. Air compressor 5 hp and above 25.00 per unit 100.00 per unit 2. Air conditioning 3 hp and above 100.00 per unit 200.00 per unit 3. Back Hoe 100.00 per unit 200.00 per unit 4. Bakery Equip. & Accessories 100.00 per unit 200.00 per unit 5. Band saw 50.00 per unit 50.00 per unit 6. Bank cash vault 100.00 per unit 200.00 per unit 7. Bull Dozers 100.00 per unit 200.00 per unit 8. Cane scales 4 tons up 100.00 per unit 100.00 per unit 9. Cellsites 10,000.00 per unit 10,000.00 per unit 10. Cement mixer 1 bagger up 100.00 per unit 100.00 per unit 11. Cement storage 200.00 per unit 0.20 per bag 12. Centrifugal pumps 2 h.p up 100.00 per unit 100.00 per unit 13. Cinema projector 200.00 per unit 500.00 per unit 14. Coin Operated Amusement Machines 150.00 per unit 300.00 per unit 15. Computer machine 100.00 per unit 100.00 per unit 16. Concrete cutter 100.00 per unit 100.00 per unit 17. Corn & Rice mill machinery 200.00 per unit 500.00 per unit 18. Cranes 100.00 per unit 200.00 per unit 19. Dentist Equip. & Accessories 100.00 per unit 200.00 per unit 20. Electric & Communication Post 100.00 per unit 100.00 per unit 21. Electric generators 5KVA up 100.00 per unit 200.00 per unit 22. Elevator 100.00 per unit 200.00 per unit 23. Escalator 100.00 per unit 200.00 per unit 24. Electric motor 2 h.p up 100.00 per unit 100.00 per unit 25. Forklifts 100.00 per unit 200.00 per unit 26. Fuel station, fuel pump 100.00 per unit 200.00 per unit 27. Fuel tank 2,000 liters up 200.00 per unit 500.00 per unit 28. Hollow block molding machine 100.00 per unit 200.00 per unit 29. Jackhammer 100.00 per unit 100.00 per unit 30. Lathe machines 100.00 per unit 100.00 per unit 31. Laundry Machines 150.00 per unit 300.00 per unit 32. Machine shop tools 100.00 per unit 100.00 per unit 33. Cane loading & machines and vehicles 1,500.00 per unit 1,500.00 per unit 34. Metal Binder tool 50.00 per unit 100.00 per unit 35. Motorcycle w/sidecar and trisikad for delivery 100.00 per unit 200.00 per unit 36. Payloader 100.00 per unit 200.00 per unit 37. Photo Shop Equipments 200.00 per unit 200.00 per unit 38. Printing Press Machines & Accessories 100.00 per unit 200.00 per unit 39. Transmitter & Accessories 500.00 per unit 1,000.00 per unit 40. Rain water softening plant 100.00 per unit 100.00 per unit 41. Road graders 100.00 per unit 200.00 per unit 42. Road rollers 100.00 per unit 200.00 per unit 43. Sound system cuadrosonic 100.00 per unit 200.00 per unit 44. Tailoring shop sewing machine 50.00 per unit 100.00 per unit 45. Tractors 100.00 per unit 200.00 per unit 46. Transformer 50.00 per unit 100.00 per unit 47. Trolley cars 100.00 per unit 200.00 per unit 48. Vending Machines 150.00 per unit 300.00 per unit 49. Video camera 100.00 per unit 200.00 per unit 50. Videoke machine 150.00 per unit 300.00 per unit 51. Water Purifier machines 100.00 per unit 200.00 per unit 52. Weighing scale 200.00 per unit 200.00 per unit 53. Welding machine 100.00 per unit 100.00 per unit 54. X-ray machine 100.00 per unit 100.00 per unit 55. Xerox machine 150.00 per unit 300.00 per unit CHAPTER XI Service and Documentary Fees SECTION 71. For transactions in the preparation of documents and services appertaining thereto at any department offices of the City of Bogo, the following fees and charges shall be imposed: A. Office of the City Registrar: 1. Certification P100.00 2. Registration of the following: a. Legitimation 300.00 b. Adoption 500.00 c. Annulment of Marriage 1,000.00 d. Legal separation or divorce 1,000.00 e. Naturalization 5,000.00 f. Change of Name 3,000.00 g. Clerical error 1,000.00 h. Migrant petitioner 1,000.00 i. Processing (Birth with and/or without Annotation) 300.00 j. Other legal documents for registration/record purposes 100.00 3. Timely Registration: a. Birth 50.00 b. Marriage 50.00 c. Death 50.00 4. Delayed Registrations: a. Birth 200.00 b. Marriage 200.00 c. Death 200.00 d. Other Registrable Documents 120.00 5. Marriage Fees: a. Marriage application (local) 500.00 b. Marriage application (foreigner) 1,000.00 c. Celebration of Marriage outside the premises of the City Hall 2,000.00 d. Marriage license 200.00 6. Photocopying 2.50 per page 7. Certified copies of any document 25.00 per copy 8. Miscellaneous fees 50.00 9. Processing fee 100.00 10. Issuances local: a. Local: a.1 Birth 100.00 a.2 Marriage 100.00 a.3 Death 100.00 b. Abroad: b.1 Birth 200.00 b.2 Marriage 200.00 b.3 Death 200.00 B. Office of the City Assessor: 1. Certification 100.00 2. Annotations 100.00 3. Transfer fee 150.00 4. Late transfer fee 500.00 5. Research fee 100.00 6. Inspection fee: a. Poblacion 150.00 per land parcel b. Interior barangay 200.00 7. Processing fee for voluntary reclassification of lands 20.00 per square meter 8. Property tax map (map or access only) 100.00 9. Photocopying 2.50 per page C. Office of the Sangguniang Panlungsod: 1. Certification fee (Subdivision maps and other documents) 100.00 per map or page 2. Certified true copy 50.00 per page 3. Document retrieval and reproduction: Black and white 20.00 per page Colored 100.00 per page 4. Photocopying of non-SP documents: Short/Long/A4 2.50 per page Reduce/Enlarge 5.00 per page 5. E-file transfer fee: Without CD 50.00 With CD 150.00 D. Department of Agriculture: 1. Registration (per head, per year): a. Large Cattle 100.00 b. Dog 25.00 c. Fisherfolks: Resident 5.00 Non-resident 30.00 d. Fish Gears: d.1 Fishermen using nets: a. Gill Net ( Pamante ) Sardine Gill Net ( Panamban ) 30.00 Encircle Gill Net ( Pamalo ) 20.00 Round Scad/Big/Eyed Scad Gill Net (Moro-Moro/matangbaka) 20.00 Bottom Set Gill Net 20.00 Tuna Drift Gill Net 50.00 b. Cast Net (Laya) 20.00 c. Fry Push Net 20.00 d. Mini trawl fry net 20.00 d.2 Fishermen using traps: a. Fish Pot (Bobo) 10.00 b. Dumpil 200.00 c. Bongsod 100.00 d.3 Fishermen using hook and line: a. Without light 5.00 b. With torch used in fishing 10.00 c. With Petromax used in fishing 10.00 e. Auxiliary invoice 50.00/truck 2. Insemination: a. Artificial (cattle and carabao) 150.00/head b. Natural breeding: b.1 Cattle and carabao 100.00 b.2 Goat 50.00 3. Immunization (cattle and carabao) 10.00/head 4. Anti-rabies vaccination (Dog, Cat) 75.00/head 5. Fees for aquatic and animal products per kilo: a. Preserved Fish (iced, frozen, salted, dried, smoked, patis, bagoong, etc.) P1.00 b. Mother of pearl gold lip 2.00 c. Mother of pearl black lip 2.00 d. Trocha shell, smooth 2.00 e. Trocha shell, rough (male) 2.00 f. Trocha shall, rough (female) 2.00 g. Green snail shells 2.00 h. Kapis shells 2.00 i. Other shells 2.00 j. Trepang or beche de mer 2.00 k. Dried starfish 2.00 l. Dried meat of giant clam (taclobo) 2.00 m. Dried squids 2.00 n. Dried seahorse 2.00 o. Dried sharkfins 2.00 p. Sponges 2.00 q. Seaweeds 2.00 r. Bangus fry 2.00 s. All other unclassified marine products 2.00 6. Fees for quarantine inspection: a. Poultry: a.1 1-10 heads 25.00 a.2 11 heads and above 50.00 b. Small animals (goat, swine, dog, cat and others): b.1 1-5 heads 25.00 b.2 6-20 heads 50.00 b.3 21 and above 100.00 c. Large animals (cattle, carabao, and horse): c.1 1-10 heads 50.00 c.2 11 heads and above 100.00 7. Fruit tree seedlings: Sexual Asexual a. Banana 25.00 - b. Orange 10.00 80.00 c. Pomelo 10.00 75.00 d. Santol 10.00 70.00 e. Avocado 5.00 40.00 f. Mango 5.00 100.00 g. Lemon 5.00 75.00 h. Chico 5.00 50.00 i. Jackfruit 5.00 60.00 j. Guava 5.00 50.00 E. Bogo Traffic and Management Office: 1. Road Worthiness Certification or Motor Vehicle Inspection Clearance 100.00 2. Filing fee 100.00 3. Transfer fee 100.00 4. Driver's Identification Card 75.00 5. Registration fee for Motorcycle-for-Hire (Habal-habal) 50.00 6. Motorcycle-for-Hire Driver's ID 50.00 F. Office of the City Treasurer: Clearances and certifications 100.00 G. Office of the City Mayor: Clearances and certifications 100.00 CHAPTER XII Common and Final Provisions SECTION 72. Amendment . Any tax, charges, regulatory or administrative and all other fees and other charges imposed herein may hereafter be adjusted, amended and new revenue measures enacted in accordance with the law. SECTION 73. Exclusivity . Any existing ordinance or any provisions thereof not inconsistent herewith nor expressly or otherwise superseded herein shall remain in full force and effect. SECTION 74. Applicability . Any and all related national laws and regulations are herein adopted in a suppletory character. SECTION 75. Implementation and Collection . For effective implementation of this Code, the City Mayor may issue such measure and guidelines not contrary to law and the City Treasurer or his duly authorized deputy or representative shall collect all taxes, charges and other fees imposed in this Code. SECTION 76. Penal Clause . Unless otherwise exclusively penalized elsewhere, any violations of the provisions of this Code shall cause the perpetrator to suffer the penalty of fine of not more than Two Thousand Five Hundred Pesos (P2,500.00) or an imprisonment of not more than six (6) months or both at the discretion of the Courts. SECTION 77. Appropriation . There is hereby appropriated an amount of One Hundred Fifty Thousand (P150,000.00) for the publication of this Code once in a newspaper of general circulation. SECTION 78. Effectivity Clause . This code shall take effect immediately on the day following its publication. CARRIED UNANIMOUSLY . Date of Approval & Date of Posting: January 25, 2010. Date of Publication: February 3, 2010. Date of Effectivity: February 4, 2010. CERTIFIED TRUE AND CORRECT: (SGD.) MAITA O. TUICO-LABRADO SP Secretary ATTESTED: (SGD.) ENGR. SANTIAGO A. SEVILLA Vice-Mayor Presiding Officer APPROVED: (SGD.) HON. CELESTINO E. MARTINEZ, JR. Mayor