Revenue Code of the Municipality of Buenavista, Province of Guimaras

December 26, 2007 Excerpt from the Minutes of the Regular Session of the Honorable Sangguniang Bayan of the Municipality of Buenavista, Province of Guimaras, held at the Office of the Sangguniang Bayan on December 26, 2007. RESOLUTION NO. 2007-320 RESOLUTION APPROVING MUNICIPAL ORDINANCE NO. 197, THE MUNICIPAL REVENUE CODE 2007 OF THE MUNICIPALITY OF BUENAVISTA, PROVINCE OF GUIMARAS Author: Hon. Ronnie L. Ferrer WHEREAS, the Revised Municipal Revenue Code of the Municipality was passed and approved on the 24th day of December, 1992; WHEREAS, Section 129 of the Local Government Code of 1991 provides that "Each Local Government Unit shall exercise its power to create its own sources of revenue and to levy taxes, fees, and charges subject to the provisions herein, consistent with the basic policy of local autonomy. Such taxes, fees and charges shall accrue exclusively to the Local Government Units"; WHEREAS, the proposed Municipal Revenue Code 2007 was submitted to this august body for further evaluation and appropriate action; WHEREAS, committee meetings and public hearing was conducted for the awareness and information of the populace in the locality. NOW THEREFORE, on motion of Hon. Ronnie Ferrer, duly seconded by Hon. Nelly Sideo and Hon. Cyril Beltran, be it; RESOLVED, AS IT IS HEREBY RESOLVED, to enact the Municipal Revenue Code 2007, to wit: BUENAVISTA MUNICIPAL ORDINANCE NO. 197-07 THE REVENUE CODE OF THE MUNICIPALITY OF BUENAVISTA PROVINCE OF GUIMARAS Be it ordained by the Sangguniang Bayan of the Municipality of Buenavista, Province of Guimaras, that: CHAPTER 1 General Provisions ARTICLE A Short Title and Scope SECTION 1A.01. Short Title . This ordinance shall be known as the Revenue Code of the Municipality of Buenavista, Province of Guimaras. SECTION 1A.02. Scope and Application . This Code shall govern the levy, assessment, and collection of taxes, fees, charges and other impositions within the territorial jurisdiction of this municipality. ARTICLE B Construction of Provisions SECTION 1B.01. Words and Phrases Not Herein Expressly Defined . Words and phrases embodied in this Code not herein specifically defined shall have the same definitions as found in RA 7160, otherwise known as the Local Government Code of 1991. SECTION 1B.02. Rules of Construction . In construing the provisions of this Code, the following rules of construction shall be observed unless inconsistent with the manifest intent of the provisions. (a) General Rules . All words and phrases shall be construed and understood according to the common and approved usage of the language; but the technical words and phrases and such other words in this Code which may have acquired a peculiar or appropriate meaning shall be construed and understood according to such technical, peculiar or appropriate meaning. (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 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 is in conflict with or contravene each other, the provisions of each chapter shall prevail as to all specific matters and questions involved therein. (g) Conflicting Provisions of Sections . If the provisions of the different sections in the same article conflict with each other, the provisions of the Section which is the last in point of sequence shall prevail. ARTICLE C Definition of Terms SECTION 1C.01. Definitions . When used in this Code. (a) Business means trade or commercial activity regularly engaged in as a means of livelihood or with a view to profit. (b) Charges refers to pecuniary liability as rents or fees against persons or property. (c) Cooperative is a duly registered association of persons with a common bond of interest, who have voluntarily joined together to achieve a lawful, common, social, or economic end, making equitable contributions to the capital required and accepting a fair share of the risks and benefits of the undertaking in accordance with universally accepted cooperative principles. (d) Corporations includes partnerships, no matter how created or organized, joint-stock companies, joint accounts ( cuentas en participation), associations or insurance companies but does not include general professional partnerships and a joint venture or consortium formed for the purpose of undertaking construction projects or engaging in petroleum, coal, geothermal, and other energy operations or consortium agreement under a service contract with the government. General professional partnerships are partnerships formed by persons for the sole purpose of exercising their common profession, no part of the income of which is derived from engaging in any trade or business. The term "resident foreign" when applied to a corporation means a foreign corporation not otherwise organized under the laws of the Philippines but engaged in trade or business within the Philippines. (e) Countryside and Barangay Business Enterprise refers to any business entity, association, or cooperative registered under the provisions of R.A. 6810, otherwise known as Magna Carta for Countryside and Barangay Business Enterprises (Kalakalan 20) . (f) Fee means a charge fixed by law or ordinance for the regulation or inspection of a business or activity. It shall also include charges fixed by law or agency for the services of a public officer in the discharge of his official duties. (g) Franchise is a right or privilege, affected with public interest that is conferred upon private persons or corporations, under such terms and conditions as the government and its political subdivisions may impose in the interest of public welfare, security and safety. (h) Gross Sales or Receipts includes the total amount of money or its equivalent representing the contract price, compensation or service fee, including the amount charged or materials supplied with the services and deposits or advance payments actually received during the taxable quarter for the services performed or to be performed for another person excluding discounts if determinable at the time of sales, sales return, excise tax, and value added tax (VAT). (i) Levy means an imposition or collection of an assessment, tax, fee, charge or fine. (j) License or Permit is a right or permission granted in accordance with law or by a competent authority to engage in some business or occupation or to engage in some transactions. (k) Municipal Waters include not only streams, lakes and tidal waters within the municipality, not being the subject of private ownership and not comprised within the national parks, public forest, timber lands, forest reserves or fishery reserves, but also marine waters included between two lines drawn perpendicularly to the general coastline from points where boundary lines of the municipality or city touch the sea at low tide and a third line parallel with the general coastline and fifteen (15) kilometers from it. Where two (2) municipalities are so situated on the opposite shores that there is less than fifteen (15) kilometers of marine waters between them, the third line shall be equally distant from opposite shores of the respective municipalities. (l) Operator includes the owner, manager, administrator, or any other person who operates or is responsible for the operation of a business establishment or undertaking. (m) Privilege means a right or immunity granted as a peculiar benefit, advantage or favor. (n) Persons means every natural or juridical being, susceptible of rights and obligations or of being the subject of legal relations. (o) Rental means the value of the consideration, whether in money, or otherwise, given for the enjoyment or use of a thing. (p) Residents refers to natural persons who have their habitual residence in the province, city, or municipality where they exercise their civil rights and fulfill their civil obligations, and to juridical persons for which the law or any other provision creating or recognizing them fixes their residence in a particular province, city or municipality. In the absence of such laws, juridical persons are residents or the province, city or municipality where they have their legal residence or principal place of business or where they conduct their principal business or occupation. (q) Revenue includes taxes, fees and charges that a state or its political subdivision collects and receives into the treasury for public purposes. (r) Services means the duties, work or functions performed or discharged by a government officer, or by a private person contracted by the government, as the case may be. (s) Tax means an enforced contribution, usually monetary in form, levied by the law making body on persons and property subject to its jurisdiction for the precise purpose of supporting governmental needs. (t) Vessels includes every type of boat, craft or other artificial contrivance, capable of being used, as a means of transportation on water. CHAPTER II Taxes on Business ARTICLE A Graduated Tax on Business SECTION 2A.01. Definitions . When used in this Article. (a) Advertising Agency includes all persons who are engaged in the business of advertising for others by means of billboards, posters, placards, notices, signs, directories, pamphlets, leaflets, handbills, electric or neon lights, airplanes, balloons or other media, whether in pictorial or reading form. (b) Agricultural Products includes the yield of the soil, such as corn, rice, wheat, rye, hay, coconut, sugarcane, tobacco, root crops, vegetables, fruits, flowers, and their by-products; ordinary salt; all kinds of fish; poultry; and livestock and animal products, whether in their original form or not. The phrase "whether in their original form or not" refers to the transformation of said products by the farmer, fisherman, producer or owner through the application of processes to preserve or otherwise to prepare said products for the market such as freezing, drying, salting, smoking, or stripping for purposes of preserving or otherwise preparing said products for the market; to be considered an agricultural product whether in its original form or not, its transformation must have been undertaken by the farmer, fisherman, producer or owner. Agricultural products as defined includes 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 or other packaging materials intended to process and prepare the products for the market. The term by-products shall mean those materials which in cultivation or processing of an article remain over, and which are still of value and marketable, like copra cake from copra or molasses from sugar cane. (c) Amusement is a pleasurable diversion and entertainment. It is synonymous to relaxation, avocation, pastime, or fun. (d) Amusement Places includes theaters, cinemas, concert halls, circuses and other places of amusement where one seeks admission to entertain oneself by seeing or viewing the show or performance. (e) Banks and other Financial Institutions includes non-bank financial intermediaries, lending investors, finance and investment companies, pawnshops, money shops, insurance companies, stock markets, stock brokers, and dealers in securities and foreign exchange, as defined under applicable law, or rules and regulations hereunder. (f) Brewer includes all persons who manufacture fermented liquors of any description for sale or delivery to others but does not include manufacturers of tuba, basi, tapuy or similar domestic fermented liquors, whose daily production does not exceed two hundred gauge liters. (g) Business Agent includes all persons who act as agents of others in the transaction of business with any public officer, as well as those who conduct collecting, advertising, employment, or private detective agencies. (h) Cabaret/Dance Hall includes any place or establishment where dancing is permitted to the public in consideration of any admission, entrance, or any other fee paid, on or before, or after the dancing, and where professional hostesses or dancers are employed. (i) Capital Investment is the capital that a person employs in any undertaking, or which he contributes to the capital of a partnership, corporation, or any other juridical entity or association in a particular taxing jurisdiction. (j) Carinderia refers to any public eating place where foods already cooked are served at a price. (k) Cockpit includes any place, compound, building or portion thereof, where cockfights are held, whether or not money bets are made on the results of such cockfights. (l) Contractor includes persons, natural or juridical, not subject to professional tax under Section 139 of the Local Government Code of 1991, whose activity consists essentially of the sale of all kinds of services for a fee, regardless of whether or not the performance of the service calls for the exercise or use of the physical or mental faculties of such contractor or his employees; 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 houses; proprietors or operators of arrastre and stevedoring, warehousing, or forwarding establishments; master plumbers, smiths and house or sign painters; printers, bookbinders, lithographers, publishers except those engaged in the publication or printing of any newspaper, magazine, review or bulletin which appears at regular intervals with fixed prices for subscription and sale and which is not devoted principally to the publication of advertisements; business agents, private detectives or watchman agencies; commercial and immigration brokers; cinematographic film owners, lessors and distributors. The term "contractor" shall also include, but shall not be limited to, tax subjects enumerated under Section 19 of Presidential Decree No. 231, but which are no longer included in the enumeration of "contractor" under Section 131 of Republic Act No. 7160, viz. : welding shops, service stations, white/blue, printing, recopying, or photocopying services, assaying laboratories, advertising agencies, shops for shearing animals, vaciador shops, stables, construction of motor vehicles, animal drawn vehicles, and/or tricycles, lathe machine shops, furniture shops, and proprietors of bulldozers and other heavy equipment available to others for consideration. (m) Dealer means one whose business is to buy and sell merchandise, goods and chattels as a merchant. He stands immediately between the producer or manufacturer and the consumer and depends for his profit not upon the labor he bestows upon his commodities but upon the skill and foresight with which he watches the market. (n) Importer means any person who brings articles, goods, wares or merchandise of any kind or class into the Philippines from abroad for unloading therein, or which after entry are consumed herein or incorporated into the general mass of property in the Philippines. In case of tax-free articles, brought or imported into the Philippines by persons, entities or agencies exempt from tax which are subsequently sold, transferred or exchanged in the Philippines to non-exempt private persons or entities, the purchaser or recipient shall be considered the importer thereof. (o) Manufacturer includes every person who, by physical or chemical process, alters the exterior texture or form or inner substance of any such raw materials or manufactured or partially manufactured product in such manner as to prepare it for special use or uses to which it could not have been put in its original condition, or who by any such process, alters the quality of any such raw material or manufactured or partially manufactured products so as to reduce its marketable shape or prepare it for any of the use of industry, or who by any such process, combines any raw material or manufactured products with other materials or products of the same or of different kinds and in such manner that the finished products of such process or manufacture can be put to a special use or uses to which such raw material or manufactured or partially manufactured in their original condition could not have been put, and who in addition, alters such raw material or manufactured or partially manufactured products, or combines the same to produce such finished products for the purpose of their sale or distribution to others and for his own use for consumption. (p) Marginal Farmer or Fisherman refers to individuals engaged in subsistence farming or fishing which shall be limited to the sale, barter or exchange of agricultural or marine products produced by himself and his immediate family and whose annual net income from such farming or fishing does not exceed Fifty Thousand Pesos (50,000.00) or the poverty line established by NEDA for the particular region or locality, whichever is higher. (q) Motor Vehicle means any vehicle propelled by any power other than muscular power using the public roads, but excluding road rollers, trolley cars, street sweepers, sprinklers, lawn mowers, bulldozers, graders, forklifts, amphibian trucks, and cranes if not used on public roads, vehicles that run only on rails or tracks, tractors, trailers, and traction engines of all kinds used exclusively for agricultural purposes. (r) Peddler means any person who, either for himself or on commission, travels from place to place and sells his goods or offers to sell and deliver the same. Whether a peddler is a wholesale peddler or retail peddler of a particular commodity shall be determined from the definition of wholesale dealer or retail dealer as provided in this ordinance. (s) Public Market refers to any place, building, or structure of any kind designated as such by the local board or council, except public streets, plazas, parks, and the like. (t) Rectifier comprises every person who rectifies, purifies or refines distilled spirits or wines by any process other than by original or continuous distillation from mash, wort, wash, sap or syrup through continuous closed vessels and pipes until the manufacture thereof is complete. Every wholesale or retail liquor dealer who has in his possession any still or mash tub, or who keeps any other apparatus for the purpose of distilling spirits, or in any manner refining distilled spirits, shall also be regarded as a rectifier and as being engaged in the business of rectifying. (u) Restaurant refers to any place which provides food to the public and accepts orders from them at a price. This term includes caterers. (v) Retail means a sale where the purchaser buys the commodity for his consumption, irrespective of the quantity of the commodity sold. (w) Vessel includes every type of boat, craft, or other artificial contrivances used, or capable of being used, as a means of transportation on water. (x) Wharfage means a fee assessed against the cargo of a vessel engaged in foreign or domestic trade based on quantity, weight, or measure received and/or discharged by vessel. (y) Wholesale means a sale where the purchaser buys or imports the commodities for resale to persons other than the end user regardless of the quantity of the transaction. SECTION 2A.02. Imposition of Tax . There is hereby imposed on the following persons who establish, operate, conduct or maintain their respective business within the municipality a graduated business tax in the amounts hereafter prescribed: (a) On manufacturers, assemblers, repackers, processors, brewers, distillers, rectifiers, and compounders or liquors, distilled spirits, and wines or manufacturers of any article of commerce of whatever kind or nature. In accordance with the following schedule: Amount of Gross Sales/Receipts For the Preceding Calendar Year: Tax Per Annum Less than 10,000.00 181.00 10,000.00 or more but less than 15,000.00 242.00 15,000.00 or more but less than 20,000.00 332.00 20,000.00 or more but less than 30,000.00 484.00 30,000.00 or more but less than 40,000.00 726.00 40,000.00 or more but less than 50,000.00 907.00 50,000.00 or more but less than 75,000.00 1,452.00 75,000.00 or more but less than 100,000.00 1,815.00 100,000.00 or more but less than 150,000.00 2,420.00 150,000.00 or more but less than 200,000.00 3,025.00 200,000.00 or more but less than 300,000.00 4,235.00 300,000.00 or more but less than 500,000.00 6,050.00 500,000.00 or more but less than 750,000.00 8,800.00 750,000.00 or more but less than 1,000,000.00 11,000.00 1,000,000.00 or more but less than 2,000,000.00 15,125.00 2,000,000.00 or more but less than 3,000,000.00 18,150.00 3,000,000.00 or more but less than 4,000,000.00 21,780.00 4,000,000.00 or more but less than 5,000,000.00 25,410.00 5,000,000.00 or more but less than 6,500,000.00 26,812.00 6,500,000.00 or more At a rate not exceeding forty percent (40%) of one percent (1%) The preceding rates shall apply only to the amount of domestic sales of manufacturers, assemblers, repackers, processors, brewers, distillers, rectifiers and compounders of liquors, distilled spirits, and wines or manufacturers of any article of commerce of whatever kind or nature other than those enumerated under paragraph (c) of this Section. (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 19.00 1,000.00 or more but less than 2,000.00 36.00 2,000.00 or more but less than 3,000.00 55.00 3,000.00 or more but less than 4,000.00 79.00 4,000.00 or more but less than 5,000.00 110.00 5,000.00 or more but less than 6,000.00 133.00 6,000.00 or more but less than 7,000.00 157.00 7,000.00 or more but less than 8,000.00 181.00 8,000.00 or more but less than 10,000.00 205.00 10,000.00 or more but less than 15,000.00 242.00 15,000.00 or more but less than 20,000.00 302.00 20,000.00 or more but less than 30,000.00 363.00 30,000.00 or more but less than 40,000.00 484.00 40,000.00 or more but less than 50,000.00 726.00 50,000.00 or more but less than 75,000.00 1,089.00 75,000.00 or more but less than 100,000.00 1,452.00 100,000.00 or more but less than 150,000.00 2,057.00 150,000.00 or more but less than 200,000.00 2,662.00 200,000.00 or more but less than 300,000.00 3,630.00 300,000.00 or more but less than 500,000.00 4,884.00 500,000.00 or more but less than 750,000.00 7,260.00 750,000.00 or more but less than 1,000,000.00 9,680.00 1,000,000.00 or more but less than 2,000,000.00 11,000.00 2,000,000.00 or more At a rate not exceeding fifty five percent (55%) of one percent (1%) The businesses enumerated in paragraph (a) above shall no longer be subject to the tax on wholesalers, distributors, or dealers herein provided for. (c) On exporters, and on manufacturers, millers, producers, wholesalers, distributors, dealers or retailers of essential commodities enumerated hereunder at a rate not exceeding one-half (1/2) of the rates prescribed under subsections (a), (b), and (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 400,000.00 or less 2% More than 400,000.00 1% The rate of two percent (2%) per annum shall be imposed on sales not exceeding Four Hundred Thousand Pesos (P400,000.00) while the rate of one percent (1%) per annum shall be imposed on sales in excess of the first Four Hundred Thousand Pesos (P400,000.00). However, barangays shall have the exclusive power to levy taxes on stores whose gross sales or receipts of the preceding calendar year does not exceed Thirty Thousand Pesos (P30,000.00) subject to existing laws and regulations. (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 30.00 5,000.00 or more but less than 10,000.00 67.00 10,000.00 or more but less than 15,000.00 114.00 15,000.00 or more but less than 20,000.00 181.00 20,000.00 or more but less than 30,000.00 302.00 30,000.00 or more but less than 40,000.00 423.00 40,000.00 or more but less than 50,000.00 605.00 50,000.00 or more but less than 75,000.00 968.00 75,000.00 or more but less than 100,000.00 1,452.00 100,000.00 or more but less than 150,000.00 2,178.00 150,000.00 or more but less than 200,000.00 2,904.00 200,000.00 or more but less than 250,000.00 3,993.00 250,000.00 or more but less than 300,000.00 5,082.00 300,000.00 or more but less than 400,000.00 6,776.00 400,000.00 or more but less than 500,000.00 9,075.00 500,000.00 or more but less than 750,000.00 10,175.00 750,000.00 or more but less than 1,000,000.00 11,275.00 1,000,000.00 or more but less than 2,000,000.00 12,650.00 2,000,000.00 or more At a rate not exceeding fifty five percent (55%) 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 P12,650.00. For purposes of this section, the tax on multi-year projects undertaken general engineering, general building and specially contractors shall initially be based on the total contract price, payable in equal annual installments within the project term. Upon completion of the project, the taxes shall be recomputed on the basis of the gross receipts for the preceding calendar years and the deficiency tax. If there be any, shall be collected as provided in this Code or the excess tax payment shall be refunded. In cases of projects completed within the year, the tax shall be based upon the contract price and shall be paid upon the issuance of the Mayor's Permit. (f) On banks and other financial institutions, at the rate of fifty percent of one percent (50% of 1%) of the gross receipts of the preceding calendar year derived from interest, commissions and discounts from lending activities, income from financial leasing, dividends, rentals on property, and profit from exchange or sale of property, insurance premium. All other income and receipts not herein enumerated shall be excluded in the computation of the tax. (g) On the businesses hereunder enumerated: 1. Cafes, cafeterias, ice cream and other refreshment parlors, restaurants, soda fountain bars, carinderias or food caterers; 2. Amusement places, including places wherein customers thereof actively participate without making bets or wagers, including but not limited to night clubs, or day clubs, cocktail lounges, cabarets or dance halls, karaoke bars, skating rinks, bath houses, swimming pools, exclusive clubs such as country and sports clubs, resorts and other similar places, billiard and pool tables, bowling alleys, circuses, carnivals, merry-go-rounds, roller 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. On travel agencies and travel agents; 6. On 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. Operators of Cable Network System; 11. Operators of computer services establishment; 14. General consultancy services; 15. All other similar activities consisting essentially of the sales of services for a fee. Gross Sales/Receipts for the Preceding Calendar Year Amount of Tax Per Annum Less than 5,000.00 30.00 5,000.00 or more but less than 10,000.00 67.00 10,000.00 or more but less than 15,000.00 114.00 15,000.00 or more but less than 20,000.00 181.00 20,000.00 or more but less than 30,000.00 302.00 30,000.00 or more but less than 40,000.00 423.00 40,000.00 or more but less than 50,000.00 605.00 50,000.00 or more but less than 75,000.00 968.00 75,000.00 or more but less than 100,000.00 1,452.00 100,000.00 or more but less than 150,000.00 2,178.00 150,000.00 or more but less than 200,000.00 2,904.00 200,000.00 or more but less than 250,000.00 3,993.00 250,000.00 or more but less than 300,000.00 5,082.00 300,000.00 or more but less than 400,000.00 6,776.00 400,000.00 or more but less than 500,000.00 9,075.00 500,000.00 or more but less than 750,000.00 10,175.00 750,000.00 or more but less than 1,000,000.00 11,275.00 1,000,000.00 or more but less than 2,000,000.00 12,650.00 2,000,000.00 or more At a rate not exceeding fifty five percent (55%) 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 P12,650.00. (h) On peddlers engaged in the sale of any merchandise or article of commerce, at the rate of (not exceeding P50.00) per peddler annually. Delivery trucks, vans or vehicles used by manufacturers, producers, wholesalers, dealers or retailers enumerated under Section 141 of R.A. 7160 shall be exempt: from the peddler's tax herein imposed. The tax herein imposed shall be payable within the first twenty (20) days of January. An individual who will start to peddle merchandise or articles of commerce after January 20 shall pay the full amount of the tax before engaging in such activity. (i) On operators of public utility vehicles maintaining booking office, terminal, or waiting station for the purpose of carrying passengers from this municipality under a certificate of public convenience and necessity or similar franchises: Air-conditioned Van 1,000.00 per unit Vans without air conditioning 600.00 per unit "Mini" buses 1,200.00 per unit Jeepneys/Fieras/Multi-cabs 440.00 per unit Taxis/FX 440.00 per unit SECTION 2A.03. 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 2A.04. Exemption . Business engaged in the production, manufacture, refining, distribution or sale of oil, gasoline, and other petroleum products shall not be subject to any local tax imposed in this Article. SECTION 2A.05. 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 B Situs of Tax SECTION 2B.01. Situs of the Tax . (a) For purposes of collection of the business tax under the "situs" of the tax law, the following definition of terms and guidelines shall be strictly observed: 1. Principal Office the head or main office of the businesses appearing in the pertinent documents submitted to the Securities and Exchange Commission, or the Department of Trade and Industry, or other appropriate agencies as the case may be. The city or municipality specifically mentioned in the articles of the incorporation or official registration papers as being the official address or said principal office shall be considered as the situs thereof. In case there is a transfer or relocation of the principal office to another city or municipality, it shall be the duty of the owner, operator or manager of the business to give due notice of such transfer or relocation to the local chief executives of the cities or municipalities concerned within fifteen (15) days after such transfer or relocation is affected. 2. Branch or Sales Office a fixed place in a locality which conducts operations of the businesses as an extension of the principal office. However, offices used only as display areas of the products where no stocks or items are stored for sale, although orders for the products may be received thereat, are not branch or sales offices as herein contemplated. A warehouse which accepts orders and/or issues sales invoices independent of a branch with sales office shall be considered as a sales office. 3. Warehouse a building utilized for the storage of products for sale and from which goods or merchandise are withdrawn for delivery to customers or dealers, or by persons acting on behalf of the business. A warehouse that does not accept orders and/or issue sales invoices as aforementioned shall not be considered a branch or sales office. 4. Plantation a tract of agricultural land planted to trees or seedlings whether fruit bearing or not, uniformly spaced or seeded by broadcast methods or normally arranged to allow highest production. For purpose of this Article, inland fishing ground shall be considered as plantation. 5. Experimental Farms agricultural lands utilized by a business or corporation to conduct studies, tests, researches or experiments involving agricultural, agri-business, marine or aquatic livestock, poultry, dairy and other similar products for the purpose of improving the quality and quantity of goods and products. However, on-site sales of commercial quantity made in experimental farms shall be similarly imposed the corresponding tax under paragraph (b), Section 2A.02 of this Ordinance. (b) Sales Allocation 1. All sales made in a locality where there is branch or sales office or warehouse shall be recorded in said branch or sales office or warehouse and the tax shall be payable to the city or municipality where the same is located. 2. In cases where there is no such branch, sales office, plant or plantation in the locality where the sale is made, the sale shall be recorded in the principal office along with the sale made by said principal office and the tax shall accrue to the city or municipality where said principal office is located. 3. In cases where there is a factory, project office, plant or plantation in pursuit of business, thirty percent (30%) if all sales recorded in the principal office shall be taxable by the city or municipality where the principal office is located and seventy percent (70%) of all sales recorded in the principal office shall be taxable by the city or municipality where the factory, project office, plant or plantation is located. The sales allocation in (a) and (b) above shall not apply to experimental farms. LGUs where only experimental farms are located shall not be entitled to the sales allocation herein provided for. 4. In case of a plantation located in a locality other than that where the factory is located, said seventy percent (70%) sales allocation shall be divided as follows: Sixty percent (60%) to the city or municipality where the factory is located; and Forty percent (40%) to the city or municipality where the plantation is located. 5. In cases where there are two (2) or more factories, project offices, plants or plantations located in different localities, the seventy percent (70%) sales allocation shall be pro-rated among the localities where such factories, project offices, plants and plantations are located in proportion to their respective volumes of production during the period for which the tax is due. In the case of project offices of services and other independent contractors, the term production shall refer to the costs of projects actually undertaken during the tax period. 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. 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. All sales made by the factory, project office, plant or plantation located in this municipality shall be recorded in the branch or sales office, which is similarly located herein, and shall be taxable by this municipality. In case there is no branch or sales office or warehouse in this municipality, but the principal office is located therein, the sales made in the said factory shall be taxable by this municipality along with the sales made in the principal office. (c) Port of Loading the city or municipality where the port of loading is located shall not levy and collect the tax imposable under Article A, Chapter 2 of this Ordinance unless the exporter maintain in said city or municipality its principal office, a branch, sales office, warehouse, factory, plant or plantation in which case the foregoing rule on the matter shall apply accordingly. (d) Route Sales sales made by route trucks, vans or vehicles in this municipality where a manufacturer, producer, wholesaler, maintains a branch or sales office or warehouse shall be recorded in the branch or sales office or warehouse and shall be taxed herein. This municipality shall tax the sales of the products withdrawn by route trucks from the branch, sales office or warehouse located herein but sold in another locality. ARTICLE C Payment of Business Taxes SECTION 2C.01. Payment of Business Taxes . (a) The taxes imposed under Section 2A.01 and Section 2B.01 of this Ordinance shall be payable for every separate or distinct establishment or place where the business subject to the tax is conducted and one line of business does not become exempt by being conducted with some other businesses for which such tax has been paid. The tax on a business must be paid by the person conducting the same. The conduct or operation of two or more related businesses provided for under Section 2A.01 and Section 2B.01 of this Code any one person, natural or juridical, shall require the issuance of a separate permit or license to each business. (b) In cases where a person conducts or operates two (2) or more of the businesses mentioned in Section 2A.01 of this ordinance which are subject to the same rate of imposition, the tax shall be computed on the combined total gross sales or receipts of the said two (2) or more related businesses. (c) In cases where a person conducts or operates two (2) or more businesses mentioned in Section 2A.01 of this ordinance which are subject to different rates of imposition, the taxable gross sales or receipts of each business shall be reported independently and tax thereon shall be computed on the basis of the pertinent schedule. SECTION 2C.02. Accrual of Payment . Unless specifically provided in this Article, the taxes imposed herein shall accrue on the first day of January of each year. SECTION 2C.03. Time of Payment . The tax shall be paid once within the first twenty (20) days of January or in quarterly installments within the first twenty (20) days of January, April, July, and October of each year. The Sangguniang Bayan may, for a justifiable reason or cause, extend the time for payment of such taxes without surcharges or penalties, but only for a period not exceeding six (6) months. SECTION 2C.04. Administrative Provisions . (a) Requirement . Any person who shall establish, operate or conduct any business, trade or activity mentioned in this Chapter in this municipality shall first obtain a Mayor's Permit and pay the fee therefor and the business tax imposed under the pertinent Article. (b) Issuance and Posting of Official Receipt . The Municipal Treasurer shall issue an official receipt upon payment of the business tax. Issuance of the said official receipt shall not relieve the taxpayer of any requirement imposed by the different departments of this municipality. Every person issued an official receipt for the conduct of a business or undertaking shall keep the same conspicuously posted in plain view at the place of business or undertaking. If the individual has no fixed place of business or office, he shall keep the official receipt in his person. The receipt shall be produced upon demand by the Municipal Mayor, Municipal Treasurer, or their duly authorized representatives. (c) Invoices or Receipt . All persons subject to the taxes on business shall, for each sale or transfer of merchandise or goods, or for services rendered, valued at Twenty-Five Pesos (P25.00) or more at any one time, prepare and issue sales or commercial invoices and receipts serially numbered in duplicate, showing among others, their names or styles, if any, and business address. The original of each sales invoice or receipts shall be issued to the purchaser or customer and the duplicate to be kept and preserved by the person subject to the said tax, in his place of business for a period of five (5) years. The receipts or invoices issued pursuant to the requirement of the Bureau of Internal Revenue for determination of national internal revenue taxes shall be sufficient for purposes of this Code. (d) Sworn Statement of Gross Receipts or Sales . Operators of business subject to the taxes on business shall submit a sworn statement of the capital investment before the start of their business operations and upon application for a Mayor's permit to operate the business. Upon payment of the tax levied in this Chapter, any person engaged in business subject to the business tax paid based on gross sales and/or receipts shall submit a sworn statement of his gross sales/receipts for the preceding calendar year or quarter in such manner and form as may be prescribed by the Municipal Treasurer. Should the taxpayer fail to submit a sworn statement of gross sales or receipts, due among others to his failure to have a book of accounts, records or subsidiaries for his business, the Municipal Treasurer or his authorized representatives may verify or assess the gross sales or receipts of the taxpayer under the best available evidence upon which the tax may be based. (e) Submission of Certified Income Tax Return Copy . All persons who are granted a permit to conduct an activity or business and who are liable to pay the business tax provided in this Code shall submit a certified photocopy of their income tax returns (ITR) on or before April 30 of each year. The deficiency in the business tax arising out of the difference in gross receipts or sales declared in the application for Mayor's Permit/Declaration of gross sales or receipts and the gross receipts or sales declared in the ITR shall be payable on or before May 20 of the same year with interest at the rate of ten percent (10%) corresponding to the two percent (2%) per month from January to May. Payments of the deficiency tax made after May 20 shall be subject to the twenty-five percent (25%) surcharge and two percent (2%) interest for every month counted from January up to the month payment is made. (f) Issuance of Certification . The Municipal Treasurer may, upon presentation or satisfactory proof that the original receipt has been lost, stolen or destroyed, issue a certification to the effect that the business tax has been paid, indicating therein, the number of the official receipt issued, upon payment of a fee of Fifty Pesos (P50.00) . (g) Transfer of Business to Other Location . Any business for which a municipal business tax has been paid by the person conducting it may be transferred and continued in any other place within the territorial limits of this municipality without payment of additional tax during the period for which the payment of the tax was made. (h) Retirement of Business . Any person natural or juridical, subject to the tax on business under Article A, Chapter 11 of this Ordinance shall, upon termination of the business, submit a sworn statement of the gross sales or receipts for the current calendar year within thirty (30) days following the closure. Any tax due shall first be paid before any business or undertaking is fully terminated. For the purposes hereof, termination shall mean that business operations are stopped completely. Any change in ownership, management and/or name of the business shall not constitute termination as herein contemplated. Unless stated otherwise, assumption of the business by any new owner or manager or re-registration of the same business under a new name will only be considered by the LGU concerned for record purposes in the course of the renewal of the permit or license to operate the business. The Municipal Treasurer shall see to it that the payment of taxes of a business is not avoided by simulating the termination or retirement thereof. For this purpose, the following procedural guidelines shall be strictly followed: (a) The Municipal Treasurer shall assign every application for the termination or retirement of business to an inspector in his office who shall go to address of the business on record to verify if it is really not operating. If the inspector finds that the business is simply placed under a new name, manager and/or new owner, the Municipal Treasurer shall recommend to the Municipal Mayor the disapproval of the application of the termination or retirement of said business; (b) Accordingly, the business continues to become liable for the payment of all taxes, fees, and charges imposed thereon under existing local tax ordinance; and (c) In addition, in the case of a new owner to whom the business was transferred by sale or other form of conveyance, said new owner shall be liable to pay the tax or fee for the business and shall secure a new Mayor's permit therefore. In case it is found that the retirement or termination of the business is legitimate and the tax paid during the current year is 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. The permit issued to a business retiring or terminating its operation shall be surrendered to the Local Treasurer who shall forthwith cancel the same and record such cancellation in his books. (i) Death of Licensee . When any individual paying a business tax dies, and the business is continued by a person interested in his estate, no additional payment shall be required for the residue of the term for which the tax was paid. ARTICLE D Tax on Ambulant and Itinerant Amusement Operators SECTION 2D.01. Imposition of Tax . There is hereby imposed a tax on ambulant and itinerant amusement operators during fiestas and fairs at the following rates: Circus, carnivals, or the like per day P200.00 Merry-Go-Round, roller coaster, ferris wheel, swing, shooting gallery and other similar contrivances per day 150.00 Sports contest/exhibitions per day 500.00 SECTION 2D.02. Time of Payment . The tax herein imposed shall be payable before engaging in such activity. ARTICLE E Tax on Mining Operations SECTION 2E.01. Definitions . When used in the Article. (a) Minerals refers to naturally occurring inorganic substances (found in nature) whether in solid, liquid, gaseous or any intermediate state. (b) Mineral Products shall mean things produced and prepared in a workable state by simple treatment processes such as washing or drying but without undergoing any chemical change or process or manufacturing by the lessee, concessionaire or owner of mineral lands. (c) Quarry Resources means any common stone or other common mineral substances such as but not restricted to marble, granite, volcanic cinders, basalt, tuff, and rock phosphate. SECTION 2E.02. Imposition of Tax . There is hereby levied an annual tax at the rate of two percent (2%) based on the gross receipts for the preceding year of mining operations. SECTION 2E.03. Situs of the Tax . Payment of the tax shall be made to this municipality which has jurisdiction over the mining area. In case the area transcends two (2) or more local government units, payment shall be made to the municipality having the largest area. SECTION 2E.04. Exclusion . Extraction of the following are excluded from the coverage of the tax levied herein: (a) Mineral Products such as ordinary stones, sand, gravel, earth and other quarry resources; (b) Indigenous petroleum such as mineral oil, hydrocarbon gas, bitumen, crude asphalt, mineral gas and all other similar or naturally associated substances. SECTION 2E.05. Time of Payment . The tax shall be paid once within the first twenty (20) days of January or in quarterly installments within the first twenty (20) days of January, April, July, and October of each year. SECTION 2E.06. Administrative Provisions . (a) The Municipal Treasurer shall keep a registry of mining operators on which all instruments concerning mining rights, such as acquisition, sub-lease, operating agreements, transfers, assignments, condonement, cancellation and others, are recorded. (b) It shall be the duty of every lessee, owner, or operator to make a true and complete return setting forth the quantity and the actual market value of the minerals or mineral products or quarry resources to be removed. ARTICLE F Tax on Forest Concessions and Forest Products SECTION 2F.01. Definitions . When used in this Article. (a) Forest Products means timber, pulp-wood/chipwood, firewood, fuel wood and minor forest products such as bark, tree tops, resins, gum, wood, oil, honey, beeswax, nipa, rattan or other forest growth such as grass, shrub, and flowering plants, the associated water, fish, scenic, historical, recreational, and geologic resources in forest lands. (b) Forest Lands include the public forest, the permanent forest or the forest reserves, and forest reservations. SECTION 2F.02. 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 2F.03. Time of Payment . The tax shall be paid once within the first twenty (20) days of January or in quarterly installments within the first twenty (20) days of January, April, July, and October of each year. CHAPTER III Permit and Regulatory Fees ARTICLE A Mayor's Permit Fee on Business SECTION 3A.01. Imposition of Fee . There shall be collected an annual fee for the issuance of a Mayor's Permit to operate a business, pursue an occupation or calling, or undertake an activity within the municipality. The permit fee is payable for every distinct or separate business or place where the business or trade is conducted. One line of business of trade does not become exempt by being conducted with some other business of trade for which the permit fee has been obtained and the corresponding fee paid for. For purpose of the Mayor's Permit Fee, the following Philippine definition of business size is hereby adopted: Characteristics Asset Size Number of workers Cottage PhP500,000 and below 1-10 Small Over PhP500,000 to PhP5M 11-99 Medium Over PhP5M to PhP20M 100-199 Large Over PhP20M 200 and above The permit fee shall either be based on asset size or number of workers, whichever will yield the higher fee. (a) On business subject to graduated fixed taxes Amount of Fee Per Annum 1. On Manufacturers/Importers/Producers Cottage P500.00 Small 1,000.00 Medium 1,500.00 Large 2,000.00 2. On Banks Rural, Thrift and Savings Banks 1,500.00 Commercial, Industrial and Development Banks 3,000.00 Universal Banks 5,000.00 3. On Other Financial Institutions Small 1,500.00 Medium 3,000.00 Large 5,000.00 4. On Contractors/Service Establishments Cottage 300.00 Small 1,000.00 Medium 1,200.00 Large 1,500.00 5. On Wholesalers/Retailers/Dealers or Distributors Cottage 300.00 Small 1,000.00 Medium 1,200.00 Large 1,500.00 6. On Transloading Operations Medium 2,000.00 Large 4,000.00 7. Other Businesses Cottage 300.00 Small 1,000.00 Medium 1,200.00 Large 1,500.00 8. Sin Goods: Retail dealers in foreign liquors 1,000.00 Retail dealers in domestic liquors 500.00 Retailers of distilled spirits 500.00 Retailers of fermented liquors 800.00 Tobacco dealers 400.00 Retail dealers of manufactured tobacco 400.00 Amusement places 800.00 Golf Courses, etc. 1,000.00 SECTION 3A.02. Time and Manner of Payment . The fee for the issuance of a Mayor's Permit shall be paid to the Municipal Treasurer upon application before any business or undertaking can be lawfully begun or pursued and within the first twenty (20) days of January of each year in case of renewal thereof. For a newly-started business or activity that starts to operate after January 20, the fee shall be reckoned from the beginning of the calendar quarter. When the business or activity is abandoned, the fee shall not be exacted for a period longer than the end of the calendar quarter. if the fee has been paid for a period longer than the current quarter and the business activity is abandoned, no refund of the fee corresponding to the unexpired quarter or quarters shall be made. SECTION 3A.03. Administrative Provisions . (a) Supervision and control over establishments and places . The Municipal Mayor shall supervise and regulate all establishments and places subject to the payment of the permit fee. He shall prescribe rules and regulations as to the mode or manner on which they shall be conducted in so far as may be necessary to maintain peaceful, healthy, and sanitary conditions in the municipality. (b) Application for Mayor's Permit: False Statement . An application for a Mayor's Permit shall be filed with the Office of the Municipal Mayor. The form for the purpose shall be issued by the same Office and shall set forth the requisite information including the name and residence of the applicant, the description of business or undertaking that is to be conducted, and such other data or information as may be required. 1. For a newly-started business a. Location sketch of the new business b. Paid-up capital of the business as shown in the Articles of Incorporation, if a corporation or partnership, or a sworn statement of the capital invested by the owner or operator, if a sole proprietorship c. A certificate attesting to the tax exemption if the business is tax exempt d. Certification from the office in charge of zoning that the location of the new business is in accordance with zoning regulations e. Tax clearance showing that the operator has paid all tax obligations in the municipality f. Barangay clearance g. 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 h. Health certificate for all food handlers, and those required under Chapter IV, Art. D of this Revenue Code 2. For renewal of existing business permits a. Previous year's Mayor's permit b. Two (2) copies of the annual or quarterly tax payments c. Two (2) copies of all receipts showing payment of all regulatory fees as provided for in this Code d. Certificate of tax exemption from local taxes or fees, if exempt Upon submission of the application, it shall be the duty of the proper authorities to verify if other municipal requirements regarding the operation of the business or activity such as sanitary requirements, installation of power and light requirements, as well as other safety requirements are complied with. The permit to operate shall be issued only upon compliance with such safety requirements and after the payment of the corresponding inspection fees and other impositions required by this Revenue Code and other municipal tax ordinances. Any false statement deliberately made by the applicant shall constitute sufficient ground for denying or revoking the permit issued by the Mayor, and the applicant or licensee may be prosecuted in accordance with the penalties provided in this Article. A Mayor's Permit shall be refused to (1) any person who previously violated any ordinance or regulation governing permits granted; (2) whose business establishment or undertaking does not conform with zoning regulations, and safety, health and other requirements of the municipality; (3) who has unsettled tax obligation, debt or other liability to the government; (4) who is disqualified under any provision of law or ordinance to establish or operate the business applied for. Likewise, a Mayor's permit shall be denied to any person or applicant for a business who declares an amount of gross sales or receipts that are manifestly below industry standards or the Presumptive Income Level of gross sales or receipts as established in the municipality for the same or a closely similar type of activity or business. (c) Issuance of Permit; Contents of Permit . Upon approval of the application of a Mayor's Permit, two (2) copies of the application duly signed by the Municipal Mayor shall be returned to the applicant. One (1) copy shall be presented to the Municipal Treasurer as basis for the collection of the Mayor's Permit fee and the corresponding business tax. The Mayor's Permit shall be issued by the Municipal Mayor upon presentation of the receipt for the payment of the Mayor's Permit and the official receipt issued by the Municipal Treasurer for the payment of the business tax. Every permit issued by the Mayor shall show the name and residence of the applicant, his nationality and marital status; nature of the organization, that is whether the business is a sole proprietorship, corporation or partnership, etc.; location of the business; date of issue and expiration of the permit; and other information as may be necessary. The Municipality shall, upon presentation of satisfactory proof that the original of the permit has been lost, stolen or destroyed, issue a duplicate of the permit upon payment of Fifty Pesos (P50.00) . (d) Posting of Permit . Every permittee shall keep his permit conspicuously posted at all times in his place of business or office or if he has no place of business or office, he shall keep the permit in his person. The permit shall be immediately produced upon demand by the Municipal Mayor, the Municipal Treasurer or any of their duly authorized representatives. Aside from the Mayor's Permit issued to the permitee, the Municipal Treasurer shall provide a business plate at cost to the store owner and it shall be posted together with the permit in his place of business. (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 . When a person doing business under the provisions of this Code violates any provision of this Article, refuses to pay an indebtedness or liability to the municipality or abuses his privilege to do business to the injury of the public moral or peace; or when a place where such business is established is being conducted in 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, the Municipal Mayor may, after investigation, revoke the Mayor's Permit. 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 maybe imposed by the Court for violation of any provision of this Ordinance governing the establishment and maintenance of business, and to prohibit the exercise thereof by the person whose privilege is revoked, until restores by the Sangguniang Bayan. SECTION 3A.05. Rules and Regulations on Certain Establishments . (a) On cafs, cafeterias, ice cream and other refreshment parlors, restaurants, soda fountain bars, carinderia or food caterers. No owner of said establishments shall employ any cook, or food dispenser without a Food Handler's Certificate from the Municipal Health Officer, renewable every three months. (b) Establishments selling cooked and readily edible foods shall have them adequately covered and protected from dust, flies and other insects, and shall follow strictly the rules and regulations on sanitation promulgated by the Municipal Health Officer and existing laws or Ordinances. (c) Sauna bath, massage, barber and beauty shops. Said shops shall not be allowed to operate with masseurs, barbers, and beauticians without having secured the necessary corresponding medical certificate from the Municipal Health Officer. ARTICLE B Permit Fee on Advertisements SECTION 2B.01. Imposition of Fee . There shall be collected a fee on billboards, signboards, advertisement upon posting in places other than its business site: Amount of Fee Per Annum a) Billboards or signboards for advertisement of a Business, per square meter or fraction thereof: Single face 50.00 Double face 70.00 b) Billboards or signboards for professionals, per square meter or fraction thereof 50.00 c) Billboards, signs or advertisements for business or profession painted on any building or structure or otherwise separated or detached therefrom, per square meter or fraction thereof 50.00 d) Advertisement for business or profession by means of slides in movies payable by owners of movie-houses 500.00 In addition to the fees provided under subsection a) to e) of this article , the use of electric or neon lights in billboards, per square meter or fraction thereof 50.00 e) Mass display of signs: From 100 to 250 display signs 600.00 From 251 to 500 display signs 800.00 From 501 to 750 display signs 900.00 From 751 to 1000 display signs 1,000.00 From 1001 or more display signs 2,000.00 f) Advertisement by means of vehicles, balloons, kites, etc. Per day or fraction thereof 100.00 Per week or fraction thereof 300.00 Per month or fraction thereof 500.00 SECTION 2B.02. Exemption . Signs, signboards, billboards of advertisements displayed at the place where the profession or business advertised is conducted shall be exempt from the payment of the fees imposed under this article. SECTION 2B.03. Time of Payment . The fee imposed in this article shall be paid to the Municipal Treasurer before the advertisement, sign, signboard or billboard is displayed and within the twenty days of January each year and each subsequent quarter. SECTION 2B.04. Administrative Provisions . Any person desiring to display signs, signboards or advertisements shall file a written application on the required forms and submit the necessary plans and description of the advertisements, sign, signboard or billboard to the Municipal Mayor. The permit issued by the Municipal Mayor shall be presented to the Municipal Treasurer who shall collect the fee before the advertisement, sign, signboard or billboard is displayed. ARTICLE C Permit Fee for Cockpits Owners/Operators/Licensees/Promoters and Cockpit Personnel SECTION 3C.01. Definitions . When used in this Article. (a) Cockpit includes any place, compound, building or portion thereof, where cockfights are held, whether or not money bets are made on the results of such cockfights. (b) Bet taker or Promoter refers to a person who alone or with another initiates a cockfight and/or calls and take care of bets from owners of both gamecocks and those of other bettors before he orders commencement of the cockfight thereafter distributes won bets to the winners after deducting a certain commission, or both. (c) Gaffer (taga-tari) refers to a person knowledgeable in the art of arming fighting cocks with gaffs on one or both legs. (d) Referee (Sentenciador) refers to a person who watches and oversees the proper gaffing of fighting cocks; determines the physical condition of gamecocks while cockfighting is in progress, the injuries sustained by the cocks and their capability to continue fighting, and decides and made known his decision either by word or gesture the result of the cockfighting by announcing the winner or deciding a tie in a contest game. SECTION 3C.02. Imposition of Fees . There shall be collected the following Mayor's Permit Fees from cockpit operators/owners/licensees and cockpit personnel: (a) From the owner/operator/licensees of the cockpit: 1. Application filing fee P100.00 2. Annual cockpit permit fee 1,500.00 (b) From cockpit personnel 1. Promoters/Hosts 250.00 2. Pit Manager 400.00 3. Referee 150.00 4. Bet Taker "Kristo/Llamador" 150.00 5. Bet Manager "Maciador/Kasador" 200.00 6. Gaffer "Mananari" 150.00 7. Cashier 200.00 8. Derby (Matchmaker) 200.00 SECTION 3C.03. Time and Manner of Payment . (a) The application filing fee is payable to the Municipal Treasurer upon application for a permit or license to operate and maintain cockpits. (b) The annual cockpit permit fee is payable upon application for a permit before a cockpit shall be allowed to operate and within the first twenty days of January of each year in case of renewal thereof. (c) The permit fees on cockpit personnel shall be paid before they participate in a cockfight and shall be paid annually upon renewal of the permit on the birth month of the permittee. SECTION 3C.04. Administrative Provisions . (a) Ownership, operation and management of cockpit. Only Filipino citizens not otherwise inhibited by existing ordinances or laws shall be allowed to own, manage and operate cockpits. Cooperative capitalization is encouraged. (b) Establishment of cockpit. The Sangguniang Bayan shall determine the number of cockpits to be allowed in this municipality. (c) Cockpit-size and construction. Cockpits shall be constructed and operated within the appropriate areas as prescribed in the Zoning Law or ordinance. In the absence of such law or ordinance, the Municipal Mayor shall see to it that no cockpits are constructed within or near existing residential or commercial areas, hospitals, school buildings, churches or other public buildings. Owners, lessees, or operators of cockpits which are now in existence and do not conform to this requirement are required to comply with these provisions within a period to be specified by the Municipal Mayor. Approval or issuance of building permits for the construction of cockpits shall be made by the Municipal Engineer in accordance with existing ordinances, laws and practices. (d) Only duly registered and licensed promoters, referees, cashiers, bet managers, pit referees, bet takers, or gaffers shall take part in all kinds of cockfights held in this Municipality. No operator or owner of a cockpit shall employ or allow 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 3C.05. Applicability Clause . The provision of PD 449, otherwise known as the Cockfighting Law of 1974, PD 1802 (Creating the Philippine Gamefowl Commission), and such other pertinent laws shall apply to all matters regarding the operation of cockpits and the holding of cockfights in this Municipality. ARTICLE D Special Permit Fee for Cockfighting SECTION 3D.01. Definitions . When used in this Article. (a) Cockfighting is the sport of pitting or evenly matching gamecocks to engage in an actual fight where bets on either side are laid. Cockfighting may also be formed as "cockfighting derby; pintakasi or tupada," or its equivalent in different Philippine localities. (b) Local Derby is an invitational cockfight participated in by game cockers or cockfighting "afficionados" of the Philippines with "pot money" awarded to the proclaimed winning entry. (c) International Derby refers to an invitational cockfight participated in by local and foreign gamecockers or cockfighting "afficionados" with "pot money" awarded to the proclaimed winning entry. SECTION 3D.02. 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 500.00 Three-Cock Derby 600.00 Four-Cock Derby 700.00 Five-Cock Derby 800.00 SECTION 3D.03. Time and Manner of Payment . The fees herein imposed shall be payable to the Municipal Treasurer before the special cockfights and derbies can be lawfully held. SECTION 3D.04. Administrative Provisions . (a) Holding of cockfights. Except as provided in this Article, cockfighting shall be allowed in this municipality only in licensed cockpits during Sundays and legal holidays and during local fiestas for not more than three (3) days. It may also be held during municipal, agricultural, commercial, or industrial fairs, carnival, or exposition for a similar period of three (3) days upon resolution of the Sangguniang Bayan. No cockfighting on the occasion of such affair, carnival or exposition shall be allowed within the month if a local fiesta or for more than two (2) occasions a year. No cockfighting shall be held on December 30 (Rizal Day), June 12 (Philippine Independence Day), November 30 (National Heroes Day), Holy Thursday, Good Friday, Election or Referendum Day and during Registration Days for such election or referendum. (b) Cockfighting for entertainment of tourists or for charitable purposes. Holding of cockfights 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 shall be excluded from the payment of fees herein imposed as may be authorized upon resolution of the Sangguniang Bayan, in licensed cockpits or in playgrounds or parks. This privilege shall be extended for only one (1) time, for a period not exceeding three (3) days, within a year. (c) Cockfighting officials. Gaffers, referees, bet takers, or promoters shall not act as such in any cockfight in the municipality without first securing a license renewable every year on their birth month from the municipality where such cockfighting is held. Only gaffers, referees, bet taker, or promoters licensed by the municipality shall officiate in all kinds of cockfighting authorized herein. SECTION 3D.05. Applicability Clause . The provision of PD 449, otherwise known as the Cockfighting Law of 1974, PD 1802 (Creating the Philippine Gamefowl Commission), and such other pertinent laws shall apply to all matters regarding the operation of cockpits and the holding of cockfights in this Municipality. ARTICLE E Permit Fee on Pedaled Tricycle SECTION 3E.01. Imposition of Fee . There shall be collected from the owner of pedaled tricycle operated within the municipality, a permit fee of One Hundred Pesos (P100.00) per annum. SECTION 3E.02. Time of Payment . The imposed herein shall be due on the first day of January and payable to the Municipal 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 3E.03. Administrative Provisions . (a) An appropriate metal plate or sticker shall be provided by the Municipal Treasurer for every pedaled tricycle at cost of the owner. (b) The Municipal Treasurer shall keep a register of all pedaled tricycles containing information such as the make and brand of the tricycle, the name and address of the owner and the number of the permit plate. ARTICLE F Fees on Impounding of Astray Animals SECTION 3F.01. Definitions . When used in this Article. (a) Stray Animal means an animal which is set loose unrestrained, and not under the complete control of its owner, or the charge or in possession thereof, found roaming at-large in public or private places whether fettered or not. (b) Public Place includes national, provincial, municipal, or barangay streets, parks, plazas, and such other places open to the public. (c) Private Place includes privately-owned streets or yards, rice fields or farmlands, or lots owned by an individual other than the owner of the animal. (d) Large Cattle includes horses, mules, asses, carabaos, cows, and other domestic members of the bovine family. SECTION 3F.02. Imposition of Fee . There shall be imposed the following fees for each day or fraction thereof on each head of astray animal found running or roaming at large, or fettered in public or private places: Amount of Fee (a) Large Cattle 300.00 (b) All other animals 100.00 SECTION 3F.03. Time of Payment . The impounding fee shall be paid to the Municipal Treasurer prior to the release of the impounded animal to its owner. SECTION 3F.04. Administrative Provisions . (a) For purposes of this Article, the Barangay Tanods of the Municipality are hereby authorized to apprehend and impound astray animals in the municipal corral or a place duly designated for such purpose. He shall also cause the posting of notice of the impounded astray animal in the Municipal Hall for five (5) consecutive days, starting one day after the animal is impounded, within which the owner is required to claim and establish ownership of the impounded animal. The Municipal Mayor and Municipal Treasurer shall be informed of the impounding. (b) Impounded animals not claimed within five (5) days after the date of impounding shall be sold at public auction under the following procedures: 1. The Municipal Treasurer shall post notice for five (5) days in two conspicuously (2) places including the main door of the Municipal Hall and the public markets. The animal shall be sold to the highest bidder. Within five (5) days after the auction sale, the Municipal Treasurer shall make a report of the proceedings in writing to the Municipal 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 Municipal Treasurer, otherwise, the sale shall proceed. 3. The proceeds of the sale shall be applied to satisfy the cost of impounding, advertisement and conduct of sale. The residue over these costs shall accrue to the General Fund of the Municipality. 4. In case the impounded animal is not disposed of within ten (10) days from the date of notice of public auction, the same shall be considered sold to the Municipal Government for the amount equivalent to the poundage fees due. SECTION 3F.05. Penalty . Owners whose animals are caught astray and incurring damages to plants and properties shall pay the following fines: (a) First offense P200.00 per day (b) Second offense 350.00 per day (c) For the third offense and each subsequent offense 500.00 per day In addition to the fine, the owners shall pay the amount of damage incurred, if any, to the property owner. ARTICLE G Cart or Sledge Registration Fee SECTION 3G.01. Imposition of Fee . There shall be collected a registration fee of P75.00 per annum for each animal drawn cart or sledge used in the Municipality of Buenavista which shall be registered with the Office of the Municipal Treasurer. SECTION 3G.02. Time and Manner of Payment . The fee imposed herein shall be due and payable within the first twenty (20) days of January of every year. For each cart or sledge newly acquired after the first twenty (20) days of January, the permit shall be paid without penalty within the first twenty (20) days of the quarter following the date of purchase. SECTION 3G.03. Administrative Provisions . A metal plate with a corresponding registry number shall be provided by the Municipal Treasurer for every calesa or sledge at cost to the owner. (b) n The Municipal Treasurer shall keep a register of all carts or sledges which shall set forth, among others, the name and address of the owner. ARTICLE H Permit Fee on Caretela or Calesa SECTION 3H.01. Imposition of Fee . There shall be collected a permit fee of P100.00 per annum for each calesa or caretela used in the Municipality of Buenavista, which shall be registered with the Office of the Municipal Treasurer. SECTION 3H.02. Time and Manner of Payment . The fee imposed herein shall be due and payable upon application for a Mayor's Permit within the first twenty (20) days of January of each year. For newly acquired calesas or caretelas, the fee shall be payable within twenty (20) days after acquisition. SECTION 3H.03. Administrative Provisions . (a) A metal plate shall be provided by the Municipal Treasurer for every registered caretela or calesa at cost to the owner. (b) The Municipal Treasurer shall keep a register of all calesas or caretelas, which shall contain, among others, the name and the address of the owner. ARTICLE I Permit Fee on Circus and Other Parades SECTION 3I.01. Imposition of Fee . There shall be collected a Mayor's Permit Fee of P150.00 per day on every circus and other parades using banners, floats or musical instruments carried on in this municipality. SECTION 3I.02. Time and Manner of Payment . The fee imposed herein shall be due and payable to the Municipal Treasurer upon application for a permit to the Municipal Mayor at least Two (2) days before the scheduled date of the circus or parade and on such activity shall be held. SECTION 3I.03. Exemption . Civic and military parades as well as religious processions shall not be required to pay the permit fee imposed in this Article. SECTION 3I.04. Administrative Provisions . (a) Any persons who shall hold a parade within this municipality shall first obtain from the Municipal Mayor before undertaking the activity. For this purpose, a written application in a prescribed form shall indicate the name, address of the applicant, the description of the activity, the place or places where the same will be conducted and such other pertinent information as may be required. (b) The Station Commander of the Philippine National Police shall promulgate the necessary rules and regulations to maintain an orderly and peaceful conduct of the activities mentioned in this Article. He shall also define the boundary within which such activities may be lawfully conducted. ARTICLE J Registration and Transfer Fees on Large Cattle SECTION 3J.01. Definition . For purposes of this Article, "large cattle" includes a two-year old horse, mule ass, carabao, cow or other domesticated member of the bovine family. SECTION 3J.02. Imposition of Fee . The owner of a large cattle is hereby required to register said cattle with the Municipal Treasurer for which a certificate of ownership shall be issued to the owner upon payment of a registration fee as follows: Amount of Fee (a) For Certificate of Ownership P50.00 per head (b) For Certificate of Transfer P75.00 per head (c) For Registration of Private Brand 50.00 per head The transfer fee shall be collected only once if a large cattle is transferred more than once in a day. SECTION 3J.03. Time and Manner of Payment . The registration fee shall be paid to the Municipal Treasurer upon registration or transfer of ownership of the large cattle. SECTION 3J.04. Administrative Provisions . Large cattle shall be registered with the Municipal Treasurer upon reaching the age of two (2) years. (c) n The ownership of a large cattle or its sale or transfer of ownership to another person shall be registered with the Municipal Treasurer. All branded and counter-branded large cattle presented to the Municipal Treasurer shall be registered in a book showing among others, the name and residence of the owner, the consideration or purchase price of the animal in cases of sale or transfer, and the class, color, sex, brands and other identification marks of the cattle. These data shall also be stated in the certificate of ownership issued to the owner of the large cattle. (d) The transfer of the large cattle, regardless of its age, shall be entered in the registry book setting forth, among others, the names and the residence of the owners and the purchaser; the consideration or purchase price of the animal for sale or transfer, class, sex, brands and other identifying marks of the animals; and a reference by number to the original certificate of ownership with the name of the municipality issued to it. No entries of transfer shall be made or certificate of transfer shall be issued by the Municipal Treasurer except upon the production of the original certificate of ownership and certificates of transfer and such other documents that show title to the owner. SECTION 3J.05. Applicability Clause . All other matters relating to the registration of large cattle shall be governed by the pertinent provisions of the Revised Administrative Code and other applicable laws, ordinances and rules and regulations. ARTICLE K Permit Fee for Excavation SECTION 3K.01. Imposition of Fee . There shall be imposed the following fees on every person who shall make or cause to be made any excavation on public or private streets within this municipality. (a) For crossing streets with concrete pavement: Amount of Fee 1. For crossing concrete pavement (minimum area 2.00 x 6.00 m., 12 sq.m.) P3,000.00 2. For crossing across base of streets with concrete pavement, per linear meter (boring method) of not more than .60 cm. 150.00 More than .60 cm. 200.00 (b) For crossing streets with asphalt pavement: 1. Minimum fee 300.00 2. Additional fee for each linear meter crossing the streets (minimum width of excavation, 0.80m) 100.00 (c) For crossing the streets with gravel pavement: 1. Minimum fee 125.00 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 of the same (Actual Cost of Structure) Additional fee for every day in excess of excavation period as provided in the Mayor's permit 50.00 SECTION 3K.02. Time and Manner of Payment . The fee imposed herein shall be paid to the Municipal Treasurer by every person who shall make any excavation or cause any excavation to be made upon application for Mayor's Permit, but in all cases, prior to the excavation. A cash deposit in an amount equal to permit fee shall be deposited with the Municipal Treasurer at the same time the permit is paid. The cash deposit shall be forfeited in favor of the Municipal Government in case the restoration to its original form of the street excavated is not made within fifteen (15) days after the purpose of the excavation is accomplished. SECTION 3K.03. Administrative Provisions . (a) No person shall undertake or cause to undertake any digging or excavation, of any part or portion of the municipal streets of Buenavista unless a permit shall have been first secured from the Office of the Municipal Mayor specifying the duration of the excavation. (b) The Municipal Engineer/Municipal Building Official shall supervise the digging and excavation and shall determine the necessary width of the streets to be dug or excavated. Said official shall likewise inform the Municipal Treasurer of any delay in the completion of the excavation work for purposes of collection of the additional fee. (c) In order to protect the public from any danger, appropriate signs must be placed in the area where work is being done. ARTICLE L Fee for Sealing and Licensing of Weights and Measures SECTION 3L.01. Implementing Agency . The Municipal Treasurer shall strictly enforce the provisions of the Regulation of Practices Relative to Weights and Measures, as provided in Chapter II of the Consumer Act, Republic Act No. 7394. SECTION 3L.02. Sealing and Testing of Instruments of Weights and Measures. All instruments for determining weights and measures in all consumer and consumer related transactions shall be tested, calibrated and sealed every six (6) months by the official sealer who shall be Municipal Treasurer or his duly authorized representative upon payment of fees required under this Article: Provided, that all instruments of weights and measures shall continuously be inspected for compliance with the provisions of this Article. SECTION 3L.03. Imposition of Fees . Every person before using instruments of weights and measures within this municipality shall first have them sealed and licensed annually and pay therefore to the Municipal Treasurer the following fees: Amount of Fee (a) For sealing linear metric measures: Not over one (1) meter 30.00 Measure over one (1) meter 75.00 (b) For sealing metric measures of capacity: Not over ten (10) liters 100.00 Over ten (10) liters 200.00 (c) For sealing metric instruments of weights: With capacity of not more than 30 kg. 100.00 With capacity of more than 30 kg. but not more than 300 kg. 200.00 With capacity of more than 300 kg. but not more than 3,000 kg. 500.00 With capacity of more than 3,000 kg. 1,500.00 (d) For sealing apothecary balances of precision 100.00 (e) For each and every re-testing and re-sealing of weights and measures instruments including gasoline pumps outside the office upon request of the owner or operator, an additional service charge of P100.00 for each instrument shall be collected. SECTION 3L.04. Payment of Fees and Surcharge . The fees herein imposed shall be paid and collected by the Municipal Treasurer when the weights or measures instruments are sealed, before their use and thereafter, on or before the anniversary date thereof. The official receipt serving as license to use the instrument is valid for one (1) year from the date of sealing unless such instrument becomes defective before the expiration period. Failure to have the instrument re-tested and the corresponding fees 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 no longer be subject to interest. SECTION 3L.05. Place of Payment . The fees herein levied shall be paid in the municipality where the business is conducted by persons conducting their business therein. A peddler or itinerant vendor using only one (1) instrument of weight or measure shall pay the fee in the municipality where he maintains his residence. SECTION 3L.06. Exemptions . (a) All instruments for weights and measures used in government work of or maintained for public use by any instrumentality of the government shall be tested and sealed free. (b) Dealers of weights and measures instruments intended for sale. SECTION 3L.07. Administrative Provisions . (a) The official receipt for the fee issued for the sealing of a weight or measure shall serves as a license to use such instrument for one year from the date of sealing, unless deterioration or damage renders the weight or measure inaccurate within that period. The license shall expire on the day and the month of the year following its original issuance. Such license shall be preserved by the owner and together with the weight or measure covered by the license, shall be exhibited on demand by the Municipal Treasurer or his deputies. (b) The Municipal Treasurer is hereby required to keep full sets of secondary standards, which shall be compared with the fundamental standards in the Department of Science and Technology annually. When found to be sufficiently accurate, the secondary standards shall be distinguished by label, tag or seal and shall be accompanied by a certificate showing the amount of its variation from the fundamental standards. If the variation is of sufficient magnitude to impair the utility of instrument, it shall be destroyed at the Department of Science and technology. (c) The Municipal Treasurer or his deputies shall conduct periodic physical inspection and test weights and measures instruments within the locality. (d) Instruments of weights and measures found to be defective and such defect is beyond repair shall be confiscated in favor of the government and shall be destroyed by the Municipal Treasurer in the presence of the Provincial Auditor or his representative. SECTION 3L.08. Fraudulent Practices Relative to Weights and Measures . The following acts related to weights and measures are prohibited: a) for any person other than the official sealer or his duly authorized representative to place an official tag, seal, sticker, mark, stamp, brand or other characteristic sign used to indicate that such instrument of weight and measure has officially been tested, calibrated, sealed or inspected; b) for any person to imitate any seal, sticker, mark stamp, brand, tag or other characteristic design used to indicate that such instrument of weight or measure has been officially tested, calibrated, sealed or inspected; c) for any person other than the official sealer or his duly authorized representative to alter in any way the certificate or receipt given by the official sealer or his duly authorized representative as an acknowledgement that the instrument for determining weight or measure has been fully tested, calibrated, sealed or inspected; d) for any person to make or knowingly sell or use any false or counterfeit seal, sticker, brand, stamp, tag, certificate or license or any dye for printing or making the same or any characteristic sign used to indicate that such instrument of weight or measure has been officially tested, calibrated, sealed or inspected; e) for any person other than the official sealer or his duly authorized representative to alter the written or printed figures, letters or symbols on any official seal, sticker, receipt, stamp, tag, certificate or license used or issued; f) for any person to use or reuse any restored, altered, expired, damaged stamp, tag certificate or license for the, purpose of making it appear that the instrument of weight or measure has been tested, calibrated, sealed or inspected; g) for any person engaged in the buying and selling of consumer products or of furnishing services the value of which is estimated by weight or measure to possess, use or maintain with intention to use any scale, balance, weight or measure that has not been sealed or if previously sealed, the license therefore has expired and has not been renewed in due time; h) for any person to fraudulently alter any scale, balance, weight or measure after it is officially sealed; i) for any person to knowingly use any false scale, balance, weight or measure, whether sealed or not; j) for any person to fraudulently give short weight or measure in the making of a scale; k) for any person, assuming to determine truly the weight or measure of any article brought or sold by weight or measure, to fraudulently misrepresent the weight or measure thereof; or l) for any person to procure the commission of any such offense abovementioned by another. Instruments officially sealed at some previous time which have remained unaltered and accurate and the seal or tag officially affixed therein remains intact and in the same position and condition in which it was placed by the official sealer or his duly authorized representative shall, if presented for sealing, be sealed promptly on demand by the official sealer or his duly authorized representative without penalty except a surcharge equal to two (2) times the regular fee fixed by law for the sealing of an instrument of its class, this surcharge to be collected and accounted for by the Municipal Treasurer in the same manner as the regular fees for sealing such instruments. SECTION 3L.09. Penalties . (a) Any person who shall violate the provisions of paragraphs (a) to (f) and paragraph (l) of Section 3K.06 shall, upon conviction, be subject to a fine of not less than Five hundred pesos (P500.00) but not more than Two Thousand Five Hundred Pesos (P2,500.00) or by imprisonment of not more than one (1) year, or both, upon the discretion of the court. (b) Any person who shall violate the provisions of paragraph of (g) of Section 3K.06 for the first time shall be subject to fine of not less than Five hundred pesos (P500.00) or by imprisonment of not less than one (1) month but not more than five (5) years, or both, upon the discretion of the court. (c) The owner-possessor or user of instrument of weights and measure enumerated in paragraphs (h) to (k) of Section 3K.06 shall, upon conviction, be subject to a fine of not less than Five hundred pesos (P500.00) or imprisonment not exceeding one (1) year, or both, upon the discretion of the court. ARTICLE M Permit Fee on Film-making SECTION 3M.01. Imposition of Fee . There shall be collected the following permit fee from any person who shall go on location-filming within the territorial jurisdiction of this municipality. Rate of Fee Per Filming a. Commercial movies 1,000.00/film b. Commercial advertisements 900.00/film c. Documentary film 700.00/film d. Videotape coverage 400.00/coverage In cases of extension of filming time, the additional amount required must be paid prior to extension to filming time. SECTION 3M.02. Time of Payment . The fee imposed herein shall be paid to the Municipal Treasurer upon application for the Mayor's Permit two (2) days before location filming is commenced. ARTICLE N Permit Fee for Agricultural Machinery and Other Heavy Equipment SECTION 3N.01. Imposition of Fees . There shall be collected an annual permit fee at the following rates for every agricultural machinery or heavy equipment from non-resident operators of said machinery, or equipment renting out said machinery/equipment in this municipality: Rate of Fee Per Annum a. Handtractors 100.00 b. Manual Threshers 100.00 c. Batching Plant 150.00 d. Light Tractors 150.00 e. Transit/Mixer Truck 150.00 f. Rockcrusher 200.00 g. Backhoe 200.00 h. Primemovers/Flatbeds 200.00 i. Crane 200.00 j. Cargo Truck 200.00 k. Dump Truck 200.00 l. Road Rollers 200.00 m. Payloader 200.00 n. Forklift 250.00 o. Mechanized Threshers 250.00 p. Light Graders 250.00 q. Heavy Tractors 300.00 r. Heavy Graders 300.00 s. Bulldozer 400.00 t. Other agricultural machinery or heavy equipment not enumerated above 100.00 SECTION 3N.02. Time and Manner of Payment . The fee imposed herein shall be payable prior to the rental of the equipment upon application for a Mayor's permit. SECTION 3N.03. Administrative Provisions . The Municipal Treasurer shall keep a registry of all heavy equipment and agricultural machinery, which shall include the make and brand of the heavy equipment and agricultural machinery and name and address of the owner. ARTICLE O Permit Fees on Tricycle Operation SECTION 3O.01. Definitions . When used in this Article. (a) Motorized Tricycle is a motor vehicle propelled other than by muscular power, composed of a motorcycle fitted with a single wheel sidecar or a motorcycle with a two wheeled cab, the latter having a total of four wheels, otherwise known as the motorela. (b) Tricycle Operators are persons engaged in the business of operating tricycles. (c) Tricycle-for-Hire is a vehicle composed of a motorcycle fitted with a single-wheel side car or a motorcycle with a two-wheel cab operated to render transport services to the general public for a fee. (d) Motorized Tricycle Operator's Permit (MTOP) is a document granting franchise or license to a person, natural or juridical, allowing him to operate tricycles-for-hire over specified zones. (e) Zone is a contiguous land area or block, say a subdivision or barangay, where tricycles-for-hire may operate without a fixed origin and destination. SECTION 3O.02. Imposition of Fees . a) There shall be collected an annual MTOP fee in the amount of three hundred Pesos (P300.00) payable on or before January 20 of year for operator of tricycle-for-hire. Other fees on tricycle operations: 1. Filing fee a. For the first unit P100.00 b. For each additional unit 50.00 2. Fare adjustment fee for fare increase 50.00 3. Filing fee for amendment of MTOP 100.00 SECTION 3O.03. Time of Payment . (a) The fee shall be paid to the Municipal Treasurer upon application for an MTOP or renewal thereof. (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 3O.04. Administrative Provisions . a) Prospective operators of tricycles should first secure a Motorized Tricycle Operator's permit (MTOP) from the Sangguniang Bayan. b) The Sangguniang Bayan of this municipality shall: 1. Issue, amend, revise, renew, suspend, or cancel MTOP and prescribe the appropriate terms and conditions therefore; 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 often than once every three (3) years, reasonable fees and other related charges in the regulation of tricycles-for-hire; and establish and prescribe the conditions and qualifications of service. 2. Only Filipino citizens and partnership or corporation with sixty percent (60%) Filipino equity shall be granted the MTOP. No MTOP shall be granted by the municipality unless the applicant is in possession of units with valid registration papers form the Land Transportation Office (LTO). 3. The grantee of the MTOP shall carry a common carriers insurance sufficient to answer for any liability it may incur to passengers and third parties in case of accidents. 4. Operators of tricycles-for-hire shall employ drivers duly licensed by LTO for tricycles-for-hire. 5. Operators who intend to stop service completely, or suspend service for more than one (1) month shall report in writing such termination or suspension to the Sangguniang Bayan. 6. Tricycle operators are prohibited to operate on national highways utilized by 4-wheel vehicles greater than four (4) tons and where normal speed exceed forty (40) KPH. The Sangguniang Bayan may provide exceptions if there is no alternative route. 7. Tricycles-for-hire shall be allowed to operate like a taxi service, i.e. , service is rendered upon demand and without a fixed route within a zone. c) The Sangguniang Bayan may impose a common color for tricycles for hire in the same zone. Each tricycle unit shall be assigned and bear an identification number, aside from its LTO license plate number. The Sangguniang Bayan 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 _________ Pesos (P______) plus ___________ centavos (P0.____) per km. in excess of four (4.0) km. distance pending the enactment of the prescribed fare structure for the zone by the Sangguniang Bayan. Operators of tricycles-for-hire are required to post in the conspicuous part of the tricycle the schedule of fares. d) The zones must be within the boundaries of this municipality. The existing zone which covers the territorial unit not only of the municipality but other adjoining municipalities or cities as well shall be maintained provided the operators serving the said zone secure the MTOP. e) For the purpose of this Article, a Municipal Tricycle Operator's Permit Regulatory Board is hereby as follows: Vice-Mayor Chairman SB Member-Chairman, Transportation Committee Member SB Member-Member, Transportation Committee Member f) The Municipal Treasurer shall keep a registry of all tricycle operators, which shall include among others, the name and address of the operator and the number and brand of tricycles owned and operated by said operator. ARTICLE P Permit Fee on Occupation/Calling Not Requiring Government Examination SECTION 3P.01. Imposition of Fee . There shall be collected as annual fee at the rate prescribed hereunder for the issuance of Mayor's Permit to every person who shall be engaged in the practice of the occupation or calling not requiring government examination with the municipality as follows: Occupation or Calling Rate of Fee/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 75.00 (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 Municipal Mayor, like animal trainer, auctioneer, barber, bartender, beautician, bondsman, bookkeeper, butcher, blacksmith, carpenter, carver, chambermaid, cook, criminologist, electrician, electronic technician, club/floor manager. Forensic electronic expert, fortune teller, hair stylist, handwriting expert, hospital attendant, lifeguard, magician, make-up artist, manicurist, masonry worker, masseur attendant mechanic, certified "hilot," painter, musician, pianist, photographer (itinerant), professional boxer, private ballistic expert, rig driver (cochero), taxi, dancer, stage-performer salesgirl, sculptor, waiter or waitress and welder 75.00 SECTION 3P.02. Exemption . All professionals who are subject to the Provincial Tax imposition pursuant to Section 139 of the Local Government Code; and government employees are exempted from payment of this fee. SECTION 3P.03. Person Governed . The following workers or employees whether working on temporary or permanent basis, shall secure the individual Mayor's Permit prescribed herewith: (a) Employees or workers in generally considered offensive and dangerous business establishment such as but not limited to the following: 1. Employees or workers in industrial or manufacturing establishment such as: Aerated water and soft drink factories; air rifle and pellets manufacturing; battery charging shops, blacksmith; breweries; candy and confectionery factories; canning factories; coffee cocoa and tea factories; cosmetics and toiletries factories; cigar and cigarette factories; construction and/or repair shops of motor vehicles; carpentry shop; drug manufacturing; distillers, edible oil or lard factories; electric bulbs or neon lights factories; electric plant, electronics manufacturing; oxidizing plants; food and flour mills; fish curing and drying shops; footwear factories, foundry shops; furniture manufacturing; garments manufacturing, general building and other construction jobs during the period of construction; glass and glassware factories; handicraft manufacturing; hollow block and tile factories; Ice plants; milk, ice cream and other allied products factories; metal closure manufacturing; iron steel plants; leather and leatherette factories; machine shops, match factories, paints and allied products manufacturing; plastic products factories, perfume factories; plating establishment; pharmaceutical laboratories, repair shops of whatever kind and nature; rope and twine factories; sash factories; smelting plants; tanneries; textile and knitting mills; upholstery shops; vulcanizing shops and welding shops. 2. Employees and workers in commercial establishments cinematography film storage; cold storage's or refrigerating plants; delivery and messengerial services; elevator and escalator services; funeral parlors; janitorial services; junks shop; hardware; pest control services; printing and publishing houses; service station; slaughter-houses; textile stores; warehouses; and parking lots. 3. Employees and workers on other industrial and manufacturing firms or commercial 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 saloons; 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 canteen, carinderia, catering services, bakeries, ice cream or ice milk factories, refreshment parlor, restaurants, sari-sari stores, and soda fountains; 2. Stallholders, employees and workers in public markets; 3. Peddlers of cook or uncooked foods; 4. All other food peddlers, including peddlers of seasonal merchandise. (d) Employees or workers in night or night and day establishments such as but not limited to the following: Workers or employees in bars; boxing stadium; bowling alleys; billiards and pool halls; cinema houses; cabarets and dance halls; cocktail lounges; circuses; carnivals and the like; day clubs and night clubs; golf clubs; massage clinics, sauna baths or similar establishment; hotels; motels; horse racing clubs; pelota courts; polo clubs; private detective or watchman security agencies; supper clubs and all other business establishment whose business activities are performed and consumed during night time. In cases of night and day clubs, night clubs, day clubs, cocktail lounges, bars, cabarets, sauna bath houses and other similar places of amusements, they shall under no circumstances allow hostesses, waitress, waiters, entertainers, or hospitality girl below 18 years of age to work as such. For those who shall secure the Individual Mayor's Permit on their 18th birth year, they shall present their respective baptismal or birth certificate duly issued by the local civil registrar concerned. (e) All other employees and persons who exercise their profession, occupation or calling within the jurisdiction limits of the Municipality aside from those already specifically mentioned in Section P.02. SECTION 3P.04. Time and Manner of Payment . The fees prescribed in this Article shall be paid to the Municipal Treasurer this municipality upon filing of the application for the first time and annually thereafter within the first twenty (20) days of January thereafter. The permit fee is payable for every separate or district occupation or calling engaged in. Employer shall advance the fees to the Municipality for its employees. SECTION 3P.05. Surcharge for Late Payment . Failure to pay the fee prescribed in this Article within the time prescribed shall subject a taxpayer to a surcharge of Twenty-five percent (25%) of the original amount of the fee due, such surcharge shall be paid at the same time and in the same manner as the tax due. In case of change of ownership of the business as well as the location thereof from one municipality to another, it shall be the duty of the new owner, agent or manager of such business to secure a new permit as required in this Article and pay the corresponding permit fee as though it were new business. Newly hired workers and/or employees shall secure their individual Mayor's Permit from the moment they are actually accepted by the management of any business or industrial establishment to starts working. The individual Mayor's Permit so secured shall be renewed during the respective birth month of the permittee next following calendar. SECTION 3P.06. Administrative Provisions . (a) The Municipal Treasurer shall keep a record of persons engaged in occupation and/or calling not requiring government examination and the corresponding payment of fees required under personal data for reference purpose. (b) Persons engaged in the above mentioned occupation or calling with valid Mayor's Permit shall be required to surrender such permit and the corresponding Official Receipt for the payment of fees to the Municipal Treasurer and to the Municipal Mayor respectively for cancellation upon retirement or cessation of the practice of the said occupation or calling. ARTICLE Q Building Permit and Related Fees SECTION 3Q.01. No person, firm or corporation, including any agency or instrumentality of the government shall erect, construct, alter, repair, move, convert or demolish any building or structure or cause the same to be done without first obtaining a building permit therefore from the Building Official of this municipality. SECTION 3Q.02. Imposition of Fee . There shall be collected from each applicant for a building permit fees pursuant to Revised Implementing Rules and Regulations of the National Building Code of the Philippines (P.D. 1096). A. Bases of assessment 1. Character of occupancy or use of building/structure 2. Cost of Construction 3. Floor area 4. Height B. Regardless of the type of construction, the cost of construction of any building/structure for the purpose of assessing the corresponding fees shall be based on the following table: Table I On Fixed Cost of Construction per sq. m. LOCATION GROUP All Cities and Municipalities A, B, C, D, E, G, H, I F J P10,000 P8,000 P6,000 C. Construction/addition/renovation/alteration of buildings/structures under Group/s and Sub-Divisions shall be assessed as follows: C.1. Division A-1 (Residential Building/Structures or Exclusive of single family occupants) Area in sq. m Fee per sq. m. c.1.1. Original complete construction up to twenty (20) sq. m P2.00 c.1.2. Additional/renovation/alteration up to twenty (20) sq. m. regardless of floor area of Original construction 2.40 c.1.3. Above 20 sq. m to 50 sq. m. 3.40 c.1.4. Above 50 sq. m to 100 sq. m 4.80 c.1.5. Above 100 sq. m to 150 sq. m 6.00 c.1.6. Above 150 sq. m 7.20 C.2. Division A-2 (Residential Building for the exclusive use of non-leasing occupants not exceeding 10 persons) Area in sq. m Fee per sq. m. c.2.1. Original complete construction up to twenty (20) sq. m P3.00 c.2.2. Additional/renovation/alteration up to twenty (20) sq. m regardless of floor area of Original construction 3.40 c.2.3. Above 20 sq. m to 50 sq. m 5.20 c.2.4. Above 50 sq. m to 100 sq. m 8.00 c.2.5. Above 150 sq. m 8.40 C.3. Division B-1/C-1/E-1, 2, 3/F-1/G-1, 2, 3, 4, 5/H-1, 2, 3, 4/I-1 and J-1 (are mostly accessories) B Residential (Buildings/Structures, Hotels and Apartments C Education and Recreation (Institutional) E Business and Mercantile (Commercial) F Industrial (Non-Pollutive/Non-Hazardous Industries and Non-Pollutive/Hazardous Industries). G Storage and Hazardous Industrial (Pollutive/Non-Hazardous Industries and Pollutive/Hazardous Industries Only) H Assembly for less than 1,000 (Cultural and/or Recreational) I Assembly for more than 1,000 (Cultural and/or Recreational) J Accessory (Agricultural and Other Occupancies/uses not specifically mentioned under Division A through I). (Please see separate schedule of principal, accessory and conditional use/occupancy of building/structure). Area in sq. m Fee per sq. m. c.3.1. Up to 500 P23.00 c.3.2. Above 500 to 600 22.00 c.3.3. Above 600 to 700 20.50 c.3.4. Above 700 to 800 19.50 c.3.5. Above 800 to 900 18.00 c.3.6. Above 900 to 1,000 17.00 c.3.7. Above 1,000 to 1,500 16.00 c.3.8. Above 1,500 to 2,000 15.00 c.3.9. Above 2,000 to 3000 14.00 c.3.10. Above 3,000.00 12.00 C.4. Divisions C-2/D-1,2, 3 C Education and Recreation (Institutional) D Government and Health Services (Institutional) (Please see separate schedule of principal, accessory and conditional use/occupancy of building/structure). Area in sq. m. Fee per sq. m c.4.1. Up to 500 P12.00 c.4.2. Above 500 to 600 11.00 c.4.3. Above 600 to 700 10.20 c.4.4. Above 700 to 800 9.60 c.4.5. Above 800 to 900 9.00 c.4.6. Above 900 to 1,000 8.40 c.4.7. Above 1,000 to 1,500 7.20 c.4.8. Above 1,500 to 2,000 6.60 c.4.9. Above 2,000 to 3000 6.00 c.4.10. Above 3,000.00 5.00 C.5. Division J-2 structures shall be assessed fifty percent (50%) of the rate of the principal building of which they are accessories (C.1-C.4). D. Electrical Fees: D.1. Lighting and power System: d.1.1. Each switch, lighting and/or convenience outlets 1.50 d.1.2. Each remote control master switch 24.00 d.1.3. Each special purpose and outlet of 20 amperes capacity or more 3.00 d.1.4. Each time switch 3.00 D.2. Appliances for Commercial/Industrial use: d.2.1. Each range or heater: Up to 1 kw 3.00 d.2.2. Every KW or fraction thereof in excess of 1 KW 1.50 d.2.3. Each refrigerator or freezer 5.00 d.2.4. Each washing machine or dryer 5.00 d.2.5. Each commercially used hair curling apparatus or hair dryer P5.00 d.2.6. Each fixed-type electric fan 3.00 d.2.7. Each electric typewriter, cash register or adding machine 3.00 D.3. Electrical equipment or apparatus for commercial/Industrial use: d.3.1. Each electric bell, annunciator system 5.00 d.3.2. Each arc (light) lamp 5.00 d.3.3. Each flasher, beacon light 5.00 d.3.4. Each X-Ray equipment 30.00 d.3.5. Each fire alarm unit 3.00 d.3.6. Each battery charging rectifier 15.00 d.3.7. Each electric welder: d.3.7.1. Up to 1 KVA/KW 5.00 d.3.7.2. Every KVA/KW or fraction thereof in excess of 1 KVA/KW 3.00 d.3.8. Each Neon sign transformer 3.00 d.3.9. Each Neon sign unit 3.00 D.4. Motion Picture Projector for commercial use: d.4.1. 16 mm, per unit 80.00 d.4.2. 35 mm, per unit 100.00 d.4.3. 70 mm and above, per unit 180.00 D.5. TV Cameras for commercial/Industrial use: d.5.1. Per unit 50.00 D.6. Motors and Controlling Apparatus, per unit: d.6.1. Up to .2 KW 5.00 d.6.2. Above .2 KW up to 1 KW 10.00 d.6.3. Above 1 KW up to 5 KW 20.00 d.6.4. Above 5 KW up to 10 KW 30.00 d.6.5. Above 10 KW up to 20 KW 40.00 d.6.6. Every KW or fraction thereof above 20 KW 2.00 D.7. Generators/UPS Capacity (AC or DC), per unit: d.7.1. Up to 1 KW or less 40.00 d.7.2. Above 1 KW up to 5 KW 150.00 d.7.3. Above 5 KW up to 10 KW 800.00 d.7.4. Above 10 KW up to 20 KW 2,300.00 d.7.5. Every KW or fraction thereof in excess of 20 KW 3,365.00 plus P2.00 for every KW in excess of 1,000 KW D.8. Transformer and Sub-Station Equipment: d.8.1. Each transformer up to 1 KVA 3.00 d.8.2. For every KVA or a fraction thereof in excess of 1 KVA, up to 2,000 (bases on nameplate) 2.00 d.8.3. Each transformer above 2,000 KVA 3,000.00 d.8.4. Each safety switch or circuit breaker up to 50 amperes and not exceeding 600 volts 3.00 d.8.5. Each safety switch, air circuit breaker oil circuit breaker, other than motor controlling apparatus, above 50 amperes up to 100 amperes, and not exceeding 600 volts 5.00 d.8.6. For every 50 amperes or fraction thereof in excess of 100 amperes 2.00 d.8.7. For every 10,000 amperes or fraction thereof of interrupting capacity of every air circuit breaker, oil circuit breaker or vacuum circuit breaker operating above 600 volts 5.00 d.8.8. Other electrical apparatus or appliances not otherwise provided for in this Section: Every KW or fraction thereof 5.00 D.9. Temporary Service Power Connection: d.9.1. Temporary Service Power Connection Permit shall be issued for testing purposes Only in commercial and/or industrial Establishments for sixty (60) days, per KW Requested 2.00 d.9.2. Each temporary lighting or convenience outlet for celebrations, ferias or construction purposes 1.50 d.9.3. Regular fees shall be charged and collected in accordance with the fees prescribed in this Section. d.9.4. If no approval is issued within sixty (60) days, a new electrical permit shall be secured and all corresponding permit fees shall be paid. d.9.10. Pole/Attachment Location Plan Permit: d.9.10.1. Approved Pole Location Plan Permit, per pole P30.00 d.9.10.2. Approved Attachment Location Plan Permit, per attachment 30.00 d.9.11. Miscellaneous Fees: Electric Meter for union separation, alteration, reconstruction or relocation and Electrical Permit for cancellation: Use or Character of Occupancy Electric Meter Electric Permit Residential P15.00 P15.00 Commercial/Industrial 60.00 36.00 Institutional 30.00 12.00 d.9.12. Whenever the connected load exceeds 200 KVA, the following procedure using KVA shall be applied: d.9.12.1. Aggregate Connected Load Total Connected Load * Fee Over 200 KVA to 1000 KVA P6,325.00 + P15.00/KVA in excess of 200 KVA Over 1000 KVA P16,825.00 + P10.00/KVA in excess of 1000 KVA * Total Aggregate Connected Load as shown in the load schedule. The KVA capacity of the service entrance conductors shall be used when it exceeds five percent (5%) of the aggregate connected load. d.9.12.2. Aggregate Transformer Capacity ** Installed capacity Fee d.9.12.2.1. 5 KVA or less P40.00 d.9.12.2.2. Over 5 KVA to 50 KVA 40.00 Plus P5.00/KVA in excess of 5 KVA d.9.12.2.3. Over 50 KVA to 300 KVA P625.00 Plus P4.00/KVA in excess of 50 KVA d.9.12.2.4. Over 300 KVA to 1000 KVA P1,265.00 Plus P3.00/KVA in excess of 300 KVA d.9.12.2.5. Over 1000 KVA P3,365.00 Plus P2.00/KVA in Excess of 1000 KVA ** Aggregate transformer capacity shall include all transformers rated 5 KVA and above which are owned/installed by the Owner/Applicant. d.9.12.3. Aggregate Generators/UPS Capacity *** Installed Capacity Fee d.9.12.3.1. 5 KVA or less P40.00 d.9.12.3.2. Over 5 KVA to 50 KVA 40.00 Plus P5.00/KVA in excess of 5 KVA d.9.12.3.3. Over 50 KVA to 300 KVA P625.00 Plus P4.00/KVA in excess of 50 KVA d.9.12.3.4. Over 300 KVA to 1000 KVA P1,265.00 Plus P3.00/KVA in Excess of 300 KVA d.9.12.3.5. Over 1000 KVA P3,365.00 Plus P2.00/KVA in Excess of 1000 KVA *** Aggregate generators/UPS capacity shall include all generators/UPS rated 5 KVA and above which are owned/installed by the Owner/Applicant. E. Mechanical Fees: E.1. Refrigeration, Air Conditioning and Mechanical Ventilation: e.1.1. Refrigeration (cold storage), per ton or fraction thereof P40.00 e.1.2 Ice Plants, per ton or fraction thereof 60.00 e.1.3. Packaged/Centralized Air Conditioning Systems: Up to 100 tons, per ton 90.00 e.1.4. Every ton or fraction thereof above 100 tons 40.00 e.1.5. Window type air conditioners, per unit. e.1.6. Mechanical Ventilation, per KW or fraction thereof of blower or fan, or metric equivalent 40.00 e.1.7. In a series if AC/REF systems located in one establishment, the total installed tons of refrigeration shall be used as the basis of computation for purposes of installation/inspection fees, and shall not be considered individually. For evaluation purposes: For Commercial/Industrial without Ice Making (refer to e.1.1.): 1.10 KW per ton, for compressors up to 5 tons capacity. 1.00 KW per ton, for compressors above 5 tons up to 50 tons capacity. 0.97 KW per ton, for compressors above 50 tons capacity. For Ice making (refer to e.1.2.): 3.50 KW per ton, for compressors up to 50 tons capacity. 3.25 KW per ton, for compressors above 50 tons up to 200 tons capacity. 3.00 KW per ton, for compressors above 200 tons capacity. For Air Conditioning (refer to e.1.3.): 0.90 KW per ton, for compressors 1.2 to 5 tons capacity. 0.80 KW per ton, for above 5 up to 50 tons capacity. 0.70 KW per ton, for compressors above 50 tons capacity. E.2. Escalators and Moving Walks, Funiculars and the like: e.2.1. Escalator and moving walk, per KW or fraction thereof P10.00 e.2.2. Escalator and moving walks up to twenty (20) lineal m, per lineal m or fraction thereof 20.00 e.2.3. Every lineal m or fraction thereof in excess of twenty (20) lineal m 10.00 e.2.4. Funicular, per KW or fraction thereof 200.00 e.2.4.1. Per lineal m travel 20.00 e.2.5. Cable Car, per KW or fraction thereof 100.00 e.2.5.1. Per lineal m travel 5.00 E.3. Elevators, per unit: e.3.1. Motor driven dumbwaiters 600.00 e.3.2. Construction elevators for material 2,000.00 e.3.3. Passenger elevators 5,000.00 e.3.4. Freight elevators 5,000.00 e.3.5. Car Elevators 5,000.00 E.4. Boilers, per KW: e.4.1. Up to 7.5 KW 500.00 e.4.2. Above 7.5 KW to 22 KW 700.00 e.4.3. Above 22 KW to 37 KW 900.00 e.4.4. Above 37 KW to 52 KW 1,200.00 e.4.5. Above 52 KW to 67 KW 1,400.00 e.4.6. Above 67 KW to 74 KW 1,600.00 e.4.7. Every KW or fraction thereof above 74 KW 22.00 Note: Boiler rating shall be computed on the basis of one (1.00) sq.m of heating surface for one (1) boiler KW. E.5. Pressurized water heaters, per unit 200.00 E.6. Water, sump and sewage pumps for commercial/Industrial use, per KW or fraction thereof 60.00 E.7. Automatic fire extinguishers, per sprinkler head 4.00 E.8. Stationary Standby Generating Sets, per KW e.8.1. Up to 50 KW 20.00 e.8.2. Above 50 KW up to 100 KW 25.00 e.8.3. Every KW above 100 KW 3.00 E.9. Compressed Air, Vacuum, commercial, Institutional and/or Industrial Gases, per outlet P20.00 E.10. Piping for gases, per lineal m or fraction thereof 4.00 E.11. Other Internal Combustion Engines, including cranes, forklifts, loaders, pumps, mixers, compressors and the like, not registered with the LTO, per KW. e.11.1. Up to 50 KW 10.00 e.11.2. Above 50 KW up to 100 KW 12.00 e.11.3. Every above 100 KW or fraction thereof 3.00 E.12. Pressure Vessels, per cu. m or fraction thereof 60.00 E.13. Other machinery/Equipment for commercial/industrial/Institutional use not elsewhere specified, per KW or fraction thereof 60.00 E.14. Pneumatic tubes, Conveyors, Monorails for materials handling, per lineal m or fraction thereof 10.00 NOTE: Transfer of machine/equipment location within a building requires a mechanical permit and payment of fees. F. Plumbing Fees: F.1. Installation Fees, one (1) "Unit" composed of one (1) Water closet, two (2) floor drains, one (1) lavatory, one (1) sink with ordinary trap, three (3) faucets and One (1) shower head. A partial part thereof shall be Charged as that to the cost of a whole "Unit" 24.00 F.2. Every fixture in excess of one unit: F.2.1. Each water closet 7.00 F.2.2. Each floor drain 3.00 F.2.3. Each sink 3.00 F.2.4. Each lavatory 7.00 F.2.5. Each faucet 2.00 F.2.6. Each shower head 2.00 F.3. Special Plumbing Fixtures: F.3.1. Each slop sink 7.00 F.3.2. Each urinal 4.00 F.3.3. Each bath tub 7.00 F.3.4. Each grease trap 7.00 F.3.5. Each garage trap 7.00 F.3.6. Each bidet P4.00 F.3.7. Each dental cuspidor 4.00 F.3.8. Each gas-fired water heater 4.00 F.3.9. Each drinking fountain 2.00 F.3.10. Each bar or soda fountain sink 4.00 F.3.11. Each laundry sink 4.00 F.3.12. Each laboratory sink 2.00 F.4. Each water meter 2.00 F.4.1. 12 to 25 mm 8.00 F.4.2. Above 25 mm 10.00 F.5. Construction of septic vault, applicable in all Groups F.5.1. Up to five (5) cu. M of digestion chamber 24.00 F.5.2. Every cu. M or fraction thereof in excess of five (5) cu. M 7.00 G. Electronics Fees: G.1. Central office switching equipment, remote switching units, concentrators, PABX/PBX's, cordless/wireless telephone and communication systems, intercommunication system and other type of switching/routing/distribution equipment used for voice, data image text, facsimile, internet service, cellular, paging and other types/forms of wired or wireless communications 2.40 per port G.2. Broadcast station for radio and TV for both commercial and training purposes, CATV headed, transmitting/receiving/relay radio and broadcasting communications stations, communications centers, switching centers, control centers, operation and/or maintenance centers, call centers, cell sites, equipment silos/shelters and other similar locations/structures used for electronics and communications services, including those used for navigational aids, radar, telemetry, tests and measurements, global positioning and personnel/vehicle location, 1,000.00 per location G.3. Automated teller machines, ticketing, vending and other types of electronic dispensing machines, telephone booths, pay phones, coin changers, location or direction-finding systems, navigational equipment used for land, aeronautical or maritime applications, photography and reproduction machines x-ray, scanners, ultrasound and other apparatus/equipment used for medical, biomedical, laboratory and testing purposes and other similar electronic or electronically-controlled apparatus or devices, whether located indoor or outdoors P10.00 per unit G.4. Electronics and communications outlets used for connection and termination of voice, data, computer (including workstations, servers, routers, etc.), audio, video, or any form of electronics and communications services, irrespective of whether a user terminal is connected 2.40 per outlet G.5. Station/terminal/control point/port/central or remote panels/outlets for security and alarm systems (including watchman systems, burglar alarms, intrusion detection systems, lighting controls, monitoring and surveillance system, sensors, detectors, parking management system, barrier controls, signal lights, etc.), electronics fire alarm (including early detection systems, smoke detectors, etc.), sound-reinforcement/background, music, paging/conference systems and the like, CATV/MATV/CCTV and off-air television, electronically-controlled conveyance systems, building automation, management systems and similar types of electronic or electronically-controlled installations whether a user terminal is connected 2.40 per termination G.6. Studios, auditoriums, theaters, and similar structures for radio and TV broadcast, recording, audio/video reproduction/simulation and similar activities 1,000.00 per location G.7. Antenna towers/masts or other structures for installation of any electronic and/or communications transmission/reception 1,000.00 per structure G.8. Electronic or electronically-controlled indoor and outdoor signages and display systems, including TV monitors, multi-media signs, etc. 50.00 per unit G.9. Poles and attachment: G.9.1. Per Pole (to be paid by pole owner) 20.00 G.9.2. Per attachment (to be paid by any entity who attaches to the pole of others) 20.00 G.10. Other types or electronics or electronically-controlled device, apparatus, equipment, instrument or units not specifically identified above P50.00 per unit H. Accessories of the Building/Structures Fees: H.1. All parts of buildings which are open on two or more sides, such as balconies, terraces, lanais and the like, shall be charge fifty percent (50%) of the rate of the principal building of which they are a part Section C.1-C.4 of this Rule). H.2. Buildings with a height of more than eight (8) m. shall be charged and additional fee of twenty five centavos (P0.25) per cubic m above eight (8) m. The height shall be measured from the ground level up to the bottom of the roof slab or the top of girts, whichever applies. H.3. Bank and Records Vaults with interior volume up to twenty (20) cu. m 20.00 H.3.1. In excess of twenty (20) cu. m 8.00 H.4. Swimming Pools, per cu. m or fraction thereof: H.4.1. GROUP A Residential 3.00 H.4.2. Commercial/Industrial GROUPS B, E, F, G, 36.00 H.4.3. Social/Recreational/Institutional GROUPS C, D, H, I 24.00 H.4.4. Swimming pools improvised from local indigenous materials such as rocks, stones and/or small boulders and with plain cement flooring shall be charged fifty percent (50%) of the above rates. H.4.5. Swimming pool shower rooms/locker rooms: Per unit or fraction thereof 60.00 Residential GROUP A 6.00 GROUPS B, E, F, G, 18.00 GROUPS C, D, H, 12.00 H.5. Construction of firewalls separate from the building: H.5.1. Per sq. m or fraction thereof 3.00 H.5.2. Provided, that the minimum fee shall be 48.00 H.6. Construction/erection of towers: Including Radio and TV towers, water tank supporting structures and the like: Use or Character of Occupation Self-Supporting Trilon (Guyed) H.6.1. Single detached dwelling units P500.00 P150.00 H.6.2. Commercial/Industrial (Groups B, E, F, G) up to ten (10) m in height 2,400.00 240.00 H.6.2.1. Every m or fraction thereof in excess of Ten (10) m 120.00 12.00 H.6.3. Educational/Recreational/ Institutional (GROUPS C, D, H, I) up to ten (10) m in height 1,800.00 120.00 H.6.3.1. Every m or fraction thereof in excess of ten (10) m 120.00 12.00 H.7. Storage Silos, up to ten (10) m in height 2,400.00 H.7.1. Every m or fraction thereof in excess ten (10) m 120.00 H.7.2. Silos with platforms or floors shall be charged an additional fee in accordance with Section C.5 of this rule. H.8. Construction of smokestacks and chimneys for Commercial/Industrial Use GROUPS B, E, F and G: H.8.1. Smokestacks, up to ten (10) m in height, measured from the base 240.00 Every m or fraction thereof in excess of ten (10) m 12.00 H.8.2. Chimney up to ten (10) m in height, measured from the base 48.00 Every m or fraction thereof in excess of ten (10) m 2.00 H.9. Construction of Commercial/Industrial Fixed ovens, per sq. m or fraction thereof of interior floor areas 48.00 H.10. Construction of Industrial Kiln/Furnace, per cu. m or fraction thereof of volume 12.00 H.11. Construction of reinforced concrete or steel tanks or above ground GROUPS A and B, up to two (2) cu. m 12.00 H.11.1. Every cu. m or fraction thereof in excess of two (2) cu. m P12.00 H.11.2. For all other than GROUPS A and B up to ten (10) cu. m 480.00 H.11.2.1. Every cu. m or fraction thereof in Excess of ten (10) cu. m. 24.00 H.12. Construction of Water and Waste Water Treatment Tanks: (Including Cisterns, Sedimentation and Chemical Treatment Tanks) per cu. m of volume 7.00 H.13. Construction of reinforced concrete or steel tanks except for commercial/Industrial Use: H.13.1. Above ground, up to ten (10) cu. m 480.00 H.13.1.1. Every cu. m or fraction thereof in excess of ten (10) cu. m 24.00 H.13.2. Underground, up to twenty (20) cu. m 540.00 H.13.2.1. Every cu. m or fraction thereof in excess of twenty (20) cu. m 24.00 H.14. Pull-outs and Reinstallation of Commercial/Industrial Steel Tanks: H.14.1. Underground, per cu. m or fraction thereof of excavation 3.00 H.14.2. Saddle or trestle mounted horizontal tanks, per cu. m or fraction thereof of volume of tank 3.00 H.14.3. Reinstallation of vertical storage tanks shall be the same as new construction fees in accordance with Section H.11 above. H.15. Booths, Kiosks, Platforms, Stages and the like, per sq. m or fraction thereof of floor area: H.15.1. Construction of permanent type 10.00 H.15.2. Construction of temporary type 5.00 H.15.3. Inspection of knock-down temporary type, per unit 24.00 H.16. Construction of buildings and other accessory structures within cemeteries and memorial parks: H.16.1. Tombs, per sq. m of covered ground areas 5.00 H.16.2. Semi-enclosed mausoleums whether canopied of not, per sq. m of built-up area 5.00 H.16.3. Totally enclosed mausoleums, per sq. m of floor area 12.00 H.16.4. Multi-level interment niches, per sq. m of floor area, per level 5.00 H.16.5. Columbarium, per sq. m 18.00 I. Accessory Fees: I.1. Establishment of Line and Grade, all sides fronting or abutting Streets, esteros, rivers and creeks, first ten (10) m 24.00 I.1.1 Every m or fraction thereof in excess of ten (10) m 2.40 I.2. Ground Preparation and Excavation Fee While the application for Building Permit is still being processed, the BO may issue Ground Preparation and Excavation Permit for foundation, subject to the verification, inspection and review by the line and grade section of the Inspection and Enforcement Division to determine compliance to line and grade, setbacks, Yards/easements and parking requirements. I.2.1. Inspection and Verification Fee 200.00 I.2.2. Per cu. m of excavation 3.00 I.2.3. Issuance of GP & EP, valid only for thirty (30) days or superseded upon issuance of Building Permit 50.00 I.2.4. Per cu. m of excavation for foundation with basement 4.00 I.2.5. Excavation other than foundation or basement, per cu. m 3.00 I.2.6. Encroachment of footings or foundations of buildings/structures to public areas as permitted, per sq. m or fraction thereof of footing or foundation encroachment 250.00 I.3. Fencing Fees: I.3.1. Made of masonry, metal, concrete up to one point eighty (1.80) m in height, per linear m or fraction thereof 3.00 I.3.2. In excess of one point eighty (1.80) m in Height, per linear m or fraction thereof 4.00 I.3.3. Made of indigenous materials, barbed, chicken or hog wires, per linear m 2.40 I.4. Construction of Pavements, up to twenty (20) sq. m. 24.00 I.4.1. In excess of twenty percent (20%) or fraction thereof of paved areas intended for commercial/industrial/institutional use, such as parking and sidewalk areas, gasoline station premises, skating rinks, pelota courts, tennis and basketball courts, tennis and basketball courts and the like 3.00 I.5. Use of Streets and Sidewalks, Enclosures and Occupancy of sidewalks up to twenty (20) sq. m, per calendar month P240.00 I.5.1. Every sq. m or fraction thereof in excess of twenty (20) sq. m. 12.00 I.6. Erection of Scaffoldings Occupying Public Areas, per calendar month. I.6.1. Up to ten (10) m in length 150.00 I.6.2. Every lineal m or fraction thereof in excess of ten (10) m 12.00 I.7. Repairs Fees: I.7.1. Alteration/renovation/improvement on vertical dimensions of buildings/structures in square m, such as facades, exterior and interior walls, shall be assessed in accordance with the following rate, four all Groups 5.00 I.7.2. Alteration/renovation/improvement on horizontal dimensions of buildings/structures, such as floorings, ceilings and roofing shall be assessed in accordance with the following rate, for all Groups 5.00 I.7.3. Repairs on buildings/structures in all Groups costing more than five thousand pesos (P5,000.00) shall be charged one percent (1%) of the detailed repair cost (itemized original materials to be replaced with same or new substitute and labor) I.8. Raising of Buildings/Structures Fees: I.8.1. Assessment of fees for raising of any buildings/Structures shall be based on the new usable Area generated. I.8.2. The fees to be charged shall be as prescribed under sections C.1 to C.5 of this Rule, whichever Group applies. I.9. Demolition/Moving of Buildings/Structures Fees, per sq. m of area or dimensions involved: I.9.1. Buildings in all Groups per sq. m floor area 3.00 I.9.2. Building Systems/Frames or portion thereof per vertical or horizontal dimensions, including fences P4.00 I.9.3. Structures of up to ten (10) m in height 800.00 I.9.3.1. Every meter or portion thereof in excess of ten (10) m 50.00 I.9.4. Appendage of up to three (3) cu. m/unit 50.00 I.9.4.1. Every cu. m. or portion thereof in excess of three (3) cu. m 50.00 I.9.5. Moving fee, per sq. m of area of building/structure to be moved 3.00 J. Certificates of Use or Occupancy: J.1. Division A-1 and A-2 Buildings: (Residential Building/Structures) J.1.1. Costing up to P150,000.00 100.00 J.1.2. Costing more than P150,000.00 up to P400,000.00 200.00 J.1.3. Costing more than P400,000.00 up to P850,000.00 400.00 J.1.4. Costing more than P850,000.00 up to P1,200,000.00 800.00 J.1.5. Every million or portion thereof in excess of P1,200,000.00 800.00 J.2. Divisions B-1/E-1,2,3/F-1/G-1,2,3,4,5/H-1,2,3,4/and I-1 Buildings: J.2.1. Costing up to P150,000.00 200.00 J.2.2. Costing more than P150,000.00 up to P400,000.00 400.00 J.2.3. Costing more than P400,000.00 up to P850,000.00 800.00 J.2.4. Costing more than P850,000.00 up to P1,200,000.00 1,000.00 J.2.5. Every million or portion thereof in excess of P1,200,000.00 1,000.00 J.3. Divisions C-1, 2/D-1,2, 3 Buildings: J.3.1. Costing up to P150,000.00 150.00 J.3.2. Costing more than P150,000.00 up to P400,000.00 250.00 J.3.3. Costing more than P400,000.00 up to P850,000.00 600.00 J.3.4. Costing more than P850,000.00 up to P1,200,000.00 900.00 J.3.5. Every million or portion thereof in excess of P1,200,000.00 900.00 J.4. Division J-1 Buildings/Structures: J.4.1. With floor area up to twenty (20) sq. m 50.00 J.4.2. With floor area above twenty (20) sq. m up to five hundred (500) sq. m 240.00 J.4.3. With floor area above five hundred (500) sq. m up to one thousand (1,000.00) sq. m 360.00 J.4.4. With floor area above one thousand (1,000.00) sq. m up to five thousand (5,000.00) sq. m 480.00 J.4.5. With floor area above five thousand (5,000.00) sq. m up to ten thousand (10,000.00) sq. m 2,000.00 J.4.6. With floor area above ten thousand (10,000) sq. m. 2,400.00 J.5. Division J-2 Structures: J.5.1. Garages, carports, balconies, terraces, lanais and the like: fifty percent (50%) of the rate of the principal building, of which they are accessories. J.5.2. Aviaries, aquariums, zoo structures and the like: same rates as for J.4 above. J.5.3. Towers such as for Radio and TV transmissions, cell site, sign (ground or roof type) and water tank supporting structures and the like in any location shall be imposed fees as follows: J.5.3.1. First ten (10) m of height from the ground 800.00 J.5.3.2. Every m or fraction thereof in excess of ten (10) m 50.00 J.6. Change in use/occupancy, per sq. m or fraction thereof of area affected 5.00 K. Annual Inspection Fees: K.1. Divisions A-1 and A-2: (Residential Buildings/Structures) K.1.1. Single detached dwelling units and duplexes are not subject to annual inspections. K.1.2. If the owner request inspections, the fee for each of the services enumerated below is P120.00 Land Use Conformity Architectural Presentability Structural Stability Sanitary and Health Requirements Fire-Resistive Requirements K.2. Divisions B-1/D-1, 2, 3/E-1, 2, 3/F-1/G-1, 2, 3, 4, 5/H-1, 2, 3, 4/and I-1, Commercial, Industrial, Institutional buildings and appendages shall be assessed area as follows: K.2.1. Appendage of up to three (3) cu. m/unit 150.00 K.2.2. Floor area to one hundred (100) sq. m 120.00 K.2.3. Above one hundred (100) sq. m up to two hundred (200) sq. m 240.00 K.2.4. Above two hundred (200) sq. m up to three hundred fifty (350) sq. m 480.00 K.2.5. Above three hundred fifty (350) sq. m up to five hundred (500) sq. m 720.00 K.2.6. Above five hundred (500) sq. m up to seven hundred fifty (750) sq. m 960.00 K.2.7. Above seven hundred fifty (750) sq. m up to one thousand (1,000.00) sq. m 1,200.00 K.2.8. Every one thousand (1,000.00) sq. m or its portion in excess of one thousand (1,000) sq. m 1,200.00 K.3. Divisions C-1, 2, Amusement Houses, Gymnasia and the like: K.3.1. First class cinematographs or theaters 200.00 K.3.2. Second class cinematographs or theaters 720.00 K.3.3. Third class cinematographs or theaters 1,200.00 K.3.4. Grandstands/Bleachers 480.00 K.3.5. Gymnasia and the like 720.00 K.3.6. Gymnasia, grandstands, bleachers, concert halls, little theaters and the like, that are integral parts of a school, college or university complex shall be charged in accordance with Section K.2. above. K.4. Annual plumbing inspection fees, each plumbing unit 60.00 K.5. Electrical Inspection Fees: K.5.1. A one time electrical inspection fee equivalent to ten percent (10%) of the Total Electrical Permit Fees shall be charged to cover all inspection trips during construction. K.5.2. Annual Inspection Fee are the same as in Section K.5.1. above plus Total Electrical Permit Fees of Section D. K.5.3. Annual electrical inspection fees are the same as in Section D of this Rule. K.6. Annual Mechanical Inspection Fees: K.6.1. Refrigeration and Ice Plant, per ton: K.6.1.1. Up to one hundred (100) tons capacity P25.00 K.6.1.2. Above one hundred (100) tons up to one hundred fifty (150) tons 20.00 K.6.1.3. Above one hundred fifty (150) tons up to three hundred (300) tons 15.00 K.6.1.4. Above three hundred (300) tons up to five hundred (500) tons 10.00 K.6.1.5. Every tone or fraction thereof above five hundred (500) tons 5.00 K.6.2. Air conditioning Systems: K.6.2.1. Window type air conditioners, per unit 40.00 (Group A is not subject to annual inspection). K.6.3. Packaged or centralized air conditioning systems: K.6.3.1. First one hundred (100) tons, per ton 25.00 K.6.3.2. Above one hundred (100) tons up to one hundred fifty (150) tons, per ton 20.00 K.6.3.3. Every ton or fraction thereof above five hundred (500) tons 8.00 K.6.4. Mechanical Ventillation, per unit, per KW K.6.4.1. Up to one (1) KW 10.00 K.6.4.2. Above one (1) KW to seven point five (7.5) KW 50.00 K.6.4.3. Every KW above seven point five (7.5) KW 20.00 K.6.5. Escalators and Moving Walks; Funiculars and the like: K.6.5.1. Escalator and Moving Walks, per unit 120.00 K.6.5.2. Funiculars, per KW or fraction thereof 50.00 K.6.5.3. Per lineal meter or fraction thereof of travel 10.00 K.6.5.4. Cable Car, per KW or fraction thereof 25.00 K.6.5.5. Per lineal meter of travel 2.00 K.6.6. Elevators, per unit: K.6.6.1. Passenger elevators P500.00 K.6.6.2. Freight elevators 400.00 K.6.6.3. Motor driven dumbwaiters 50.00 K.6.6.4. Construction elevators for materials 400.00 K.6.6.5. Car elevators 500.00 K.6.6.6. Every landing above first five (5) Landings for all the above elevators 50.00 K.6.7. Boilers, per unit: K.6.7.1. Up to seven point five (7.5) KW 400.00 K.6.7.2. Seven point five (7.5) KW up to twenty two (22) KW 550.00 K.6.7.3. Twenty two (22) KW up to thirty seven (37) KW 600.00 K.6.7.4. Thirty seven (37) KW up to fifty two (52) KW 650.00 K.6.7.5. Fifty two (52) KW up to sixty seven (67) KW 800.00 K.6.7.6. Sixty seven (67) KW up to seventy four (74) KW 900.00 K.6.7.7. Every KW or fraction thereof above seventy four (74) KW 4.00 K.6.8. Pressurized Water Heaters, per unit 120.00 K.6.9. Automatic Fire extinguishers, per sprinkler head 2.00 K.6.10. Water, Sump and Sewage pumps for buildings/structures for commercial/industrial purposes, per KW: K.6.10.1. Up to five (5) KW 55.00 K.6.10.2. Above five (5) KW to ten (10) KW 90.00 K.6.10.3. Every KW or fraction thereof above Ten (10) KW 2.00 K.6.11. Standby ICE-Generator Sets: K.6.11.1. Per KW, up to ten (10) KW 50.00 K.6.11.2. Above ten (10) KW up to thirty (30) KW 110.00 K.6.11.3. Every KW or fraction thereof above Thirty (30) KW 3.00 K.6.12. Compressed air, vacuum, commercial/institutional/industrial gases, per outlet 10.00 K.6.13. Piping for gases, per lineal m or fraction thereof 2.00 K.6.14. Other Internal Combustion Engines, Including Cranes, forklifts, Loaders, Mixers, Compressors and the like, K.6.14.1. Per unit, up to ten (10) KW P100.00 K.6.14.2. Every KW above ten (10) KW 3.00 K.6.15. Other machineries and/or equipment for commercial/industrial/institutional use not elsewhere specified, per unit: K.6.15.1. Up to one-half (1/2) KW 8.00 K.6.15.2. Above one-half (1/2) KW up to One (1) KW 23.00 K.6.15.3. Above one (1) KW up to three (3) KW 39.00 K.6.15.4. Above three (3) KW up to five (5) KW 55.00 K.6.15.5. Above five (5) KW up to ten (10) KW 80.00 K.6.15.6. Every KW above ten (10) KW or fraction thereof 4.00 K.6.16. Pressure Vessels, per cy. M or fraction thereof 40.00 K.6.17. Pneumatic tubes, Conveyors, Monorails for materials handling, per lineal m or fraction thereof 2.40 K.6.18. Testing/Calibration of pressure gauge, per unit 24.00 K.6.18.1. Each Gas Meter, tested, proved and sealed, per gas m 30.00 K.6.19. Every mechanical ride inspection, etc., used in amusement centers of fairs, such as ferris wheel, and the like, per unit 30.00 K.7. Annual electronics inspection fees shall be the same as the fees in Section G of this Rule. L. Certifications: L.1. Certified true copy of building permit 50.00 L.2. Certified true copy of Certificate of Use/Occupancy 50.00 L.3. Issuance of certificate of Damage 50.00 L.4. Certified true copy of Certificate of Damage 50.00 L.5. Certified true copy of electrical Certificate 50.00 L.6. Issuance of Certificate of Gas Meter Installation 50.00 L.7. Certified true copy of Certificate of Operation 50.00 L.8. Other certifications 50.00 SECTION 3Q.03. Time and Payment . The fees specified under this article shall be paid to the Municipal Treasurer upon application for a building permit from the Municipal Building Official. SECTION 3Q.04. Accrual of Proceeds . Pursuant to the provisions of Section 210 of the Code (P.D. 1096) the proceeds from building permit fees shall be shared by the Municipality of Buenavista and the National Government. The 80% share shall accrue to the general fund of this municipality and the remaining 20% shall be remitted to the Bureau of the Treasury. SECTION 3Q.05. Administrative Provisions . The application for a building permit shall be in writing and on the prescribed form with the Office of the Building Official. Every application shall provide at least the following information: 1. Description of the work to be covered by the permit applied for; 2. Description and ownership of the lot on which the proposed work is to be done as evidenced by TCT and/or copy of the contract of lease over the lot if applicant is not the registered owner; 3. The use or occupancy for which the proposed work is intended; 4. Estimated cost of the proposed work. To be submitted together with such application are at least five sets of corresponding plans and specifications prepared, signed and sealed by a duly licensed architect or civil engineer in case of architectural and structural plans, by a registered mechanical engineer in case of mechanical plans, by a registered electrical engineer in case of electrical plans and by a 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 under the Building Code. SECTION 3Q.06. Penalty . In case of violations, the applicable administrative fines and penal provisions of the Building Code shall govern, as follows: 1. A surcharge of one hundred percent (100%) of the building permit fee shall be imposed and collected from any person who shall construct, install, repair, alter or cause any change in the use or occupancy of any building or parts thereof or appurtenances thereto without any permit. 2. All types of inspection fees shall be paid within thirty (30) days from the prescribed date, otherwise, a surcharge of twenty five percent (25%) of the annual inspection fee shall be imposed. 3. Administrative fines, penalties and/or surcharges for various violations of this code are prescribed under Section 8 of the Revised Implementing Rules and Regulations of the National Building Code of the Philippines (P.D. 1096). ARTICLE R Permit Fee for the Storage of Flammable and Combustible Materials SECTION 3R.01. Imposition of Fee . There shall be collected an annual permit fee for the storage of combustible materials at the rates as follows: a. Storage of gasoline, diesel, fuel, kerosene and similar products 500 to 2,000 liters P500.00 2,001 to 5,000 liters 700.00 5,001 to 20,000 liters 1,000.00 20,001 to 50,000 liters 1,200.00 50,001 to 100,000 liters 1,500.00 100,001 to 200,000 liters 2,000.00 In excess of every 50,000 liters 300.00 b. Storage of cinematographic film 500.00 c. Storage of celluloid 500.00 d. Storage of calcium carbide 1) Less than 50 cases 200.00 2) 50 to 99 cases 350.00 3) 100 or more cases 500.00 e. Storage of tar, resin and similar materials 1) Less than 1,000 kls. 300.00 2) 1,000 to 2,500 kls. 350.00 3) 2,500 to 5,000 kls. 500.00 4) Over 5,000 kls. 700.00 f. Storage of coal deposits 1) Below 100 tons 500.00 2) 100 tons or above 700.00 g. Storage of combustible, flammable or explosive 300.00 h. Substance not mentioned above 300.00 SECTION 3R.02. Time of Payment . The fees imposed in Article shall be paid to the Municipal Treasurer upon application with the Office of the Municipal Mayor for permit to store the aforementioned substances. SECTION 3R.03. Administrative Provisions . (a) No person shall keep or store at his place of business any of the following flammable, combustible or explosive substances without securing a permit 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 and shall supervise therefore. ARTICLE S Permit and Inspection Fee on Machineries and Engines SECTION 3S.01. Imposition of Fee . There shall be imposed an annual inspection fee on internal combustion engines generators and other machines in accordance with the following schedules: (a) Internal combustible engines, generators and other machineries: 1. 2 HP and below P200.00 2. 5HP and below but not lower than 3 HP 250.00 3. 10HP and below but not lower than 5 HP 300.00 4. 14HP and below but not lower than 10HP 325.00 5. Above 15HP 350.00 (b) Other stationery engines or machines: 1. 3 HP and below 200.00 2. 5 HP and below but not lower than 3 HP 250.00 3. 10 HP and below but not lower than 5 HP 300.00 4. 14 HP and below but not lower than 10 HP 350.00 5. Above 14 HP 400.00 (c) Electrical generators and other machine propelled by electric motors will be levied the same rates found in subsection (1). SECTION 3S.02. Time of Payment . The annual fee imposed in this Article shall be paid to the Municipal Treasurer upon application of the Permit with the Office of the Municipal 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 the first twenty (20) days of January. SECTION 3S.03. Administrative Provision . No engine or machine mentioned above shall be installed or operated within the territorial limits of this municipality, without the permit of the Municipal Mayor and the payment of the inspection fee prescribed in this Article. ARTICLE T Zoning/Locational Clearance and Related Fees SECTION 3T.01. Imposition of Fee . There shall be collected Zonal/Locational Clearance fees at rates fixed by and in accordance with the applicable rules and regulations prescribed by the Housing and Land Use Regulatory Board (HLURB). These shall include permit/clearance fees for: I. Zoning/Locational Clearance A. Residential structure single attached/Detached, the project cost of which is: 1. P100,000 and below P100.00 2. Over P100,000 P100 + 1/10 of 1% of cost in excess of P100,000 B. Apartments 1. Project Cost of P500,000 and below P500.00 2. Project Cost over P500,000 P500.00 + 1/10 of 1% of cost in excess of P500,000 regardless of the no. of doors C. Dormitories 1. Project Cost of P500,000 and below P500.00 2. Project Cost over P500,000 P500 + 1/10 of 1% of cost in excess of P500,000 regardless of the no. of rooms D. Institutional, the project cost of which is: 1. P100,000 and below P400.00 2. Over P100,000 P400.00 + 1/10 of 1% of cost in excess of P100,000 E. Commercial, Industrial, Agro-Industrial, the project cost of which is: 1. P100,000 and below P1,000.00 2. Over P100,000 P1,000.00 + 1/10 of 1% of cost in excess of P100,000 F. Special Uses/Special Project, the project cost of which is: 1. P100,000 and below P1,000.00 2. Over P100,000 P1,000 + 1/10 of 1% of cost in excess of P100,000 G. Alteration/Expansion (affected areas/cost of expansion only) Same as original application II. SUBDIVISION AND CONDOMINIUM PROJECTS/ACTIVITIES (UNDER P.D. 957) A. Approval of Subdivision Plan (Including townhouses) 1. Prelim. Approval and Locational Clearance (PA/LC) P250.00/ha. for the first 5 has. a. For every additional ha. or a fraction thereof P100.00/ha. 2. Final Approval and Development Permit P1,200.00/ha. regardless of density a. Additional Fee on floor area of houses/buildings sold with the lot P2.00/sq.m. 3. Inspection Fee P500.00/ha. regardless of density 4. Alteration of Plans (affected areas only) same as final Approval and Dev't. Permit 5. Certificate of Registration and License to Sell (per saleable lot) P120.00/saleable lot Additional fee on floor area of house/Building sold with the lot P10.00/sq.m. 6. Certificate of Completion (per ha.) P500.00/ha. regardless of density B. Approval of Condominium Project (under PD 957) 1. Prelim. Approval and Locational Clearance (Pa/LC) a. Land Area P500.00/ha. b. Building P200.00/floor 2. Final Approval and Dev. Permit a. Per sq.m. of the total land area P2.00 b. Additional cost on the area of the bldg. P2.00/sq.m. 3. Inspection Fee P10.00/sq.m. of gross floor area 4. Alteration (affected areas only) same as final approval & Dev. Permit 5. Conversion (affected area only) same as final approval & Dev. Permit 6. Cert. of Reg. & License to Sell a. Residential (per sq.m. of saleable area) P10.00 b. Commercial/Office (per sq.m. of saleable area) P20.00 7. Certificate of Completion P10.00/sq.m. of gross floor area III. PROJECTS UNDER BP 220 A. Subdivision 1. Preliminary Approval and Locational Clearance a. Socialized Housing P70.00 for the first ten (10) has. b. Economic Housing P100.00/ha. for the first five (5) has. For every additional ha. Or a fraction thereof a. Socialized Housing P20.00 b. Economic Housing P50.00 2. Final Approval & Dev. Permit P200.00/ha. 3. Inspection Fee a. Socialized Housing P110.00/ha. b. Economic Housing P200.00/ha. 4. Alteration of Plan (affected areas only) P200.00/ha. 5. Building Permit (per sq.m. of floor area of housing unit) P2.00 6. Cert. of Reg. & License to Sell a. Socialized Housing P7.00/lot/unit b. Economic Housing P10.00/lot/unit 7. Cert. of Completion (per ha. or a Fraction of land area) P150.00 8. Cert. of Occupancy (per sq.m. of the floor Area of the housing unit) P2.00 B. Condominium 1. Prelim. Approval & Locational Clearance P200.00 2. Final Approval & Development Permit a. per sq.m. of total land area P2.00 b. additional cost per sq.m. of saleable floor area P2.00 3. Inspection Fee (per sq.m. of total saleable Area P2.00 4. Alteration of Plan (affected area only) same as final Approval and Dev. Permit 5. Building Permit (per sq.m. of housing unit) P2.00 6. Cert. of Registration & License to Sell P5.00/sq.m. of saleable area 7. Cert. of completion P5.00/sq.m. of saleable area 8. Cert. of Occupancy P2.00/sq.m. of saleable area IV. APPROVAL OF INDUSTRIAL SUBDIVISION A. Preliminary Approval & Locational Clearance 1. First five (5) has. P300.00/ha. 2. Every additional ha. or a fraction thereof P100.00/ha. B. Final Approval & Development Permit P1,000.00/ha. regardless of location C. Inspection Fee P1,000.00/ha. regardless of location D. Alteration of plan (affected areas only) same as Final Approval & Dev. Permit E. Cert. of Registration & License to sell P1.00/sq.m. of the land area F. Cert. of Completion P100.00/ha. regardless of location V. APPROVAL OF COMMERCIAL SUBDIVISION A. Preliminary Approval & Loc. Clearance 1. First two (2) has. P300.00/ha. 2. Every additional hectare P100.00/ha. B. Final Approval & Dev. Permit P5,000.00/ha. regardless of location C. Inspection Fee P300.00/ha. regardless of location D. Alteration of Plan (affected areas only) same as Final Approval and Dev. Permit E. Cert. of Registration & License to Sell (per sq.m. of land area) P2.00 F. Certificate of Completion P300.00/ha. regardless of location VI. APPROVAL OF FARMLOT SUBDIVISION A. Prelim. Approval & Locational Clearance 1. for the first five (5) has. P200.00/ha. 2. For every additional ha. P50.00/ha. B. Final Approval & Dev. Permit P500.00/ha. C. Inspection Fee P300.00/ha. D. Alteration of Plan (affected areas only) P500.00/ha. E. Cert. of Reg. & License to Sell P50.00/saleable lot F. Cert. of Completion P300.00/ha. VII. APPROVAL OF MEMORIAL PARK/CEMETERY PROJECT A. Preliminary Approval & Locational Clearance 1. For Memorial Projects P500.00 for the first hectare 2. For Cemeteries 200.00 for the first hectare Every additional ha. or a fraction thereof 1. Memorial Projects 100.00/ha. 2. Cemeteries 50.00/ha. B. Final Approval & Dev. Permit 1. Memorial Projects 2.00/sq.m. 2. Cemeteries 1.00/sq.m. C. Inspection Fee 1. Memorial Projects 500.00/sq.m. 2. Cemeteries 100.00/ha. D. Alteration of Plan (affected areas only) same as Final Approval & Development Permit E. Cert. of Reg. & License to sell (per saleable plot) 1. Memorial Projects 50.00/saleable plot 2. Cemeteries 10.00/saleable plot F. Certificate of Completion 1. Memorial Projects 200.00/ha. 2. Cemeteries 100.00/ha. VIII. OTHER TRANSACTIONS/CERTIFICATION A. Application/Request for: 1. Advertisement Approval 200.00 2. Cancellation/Reduction of Performance Bond 350.00 3. Lifting of Suspension of License to Sell 350.00 4. Extension of time to Complete Dev. 350.00 5. Exemption from Cease & Desist Order 50.00 6. Clearance to Mortgage 350.00 7. Lifting of Cease & Desist Order 350.00 8. Change of Name/Ownership 350.00 9. Voluntary cancellation of CR/LS 350.00 10. Revalidation/Renewal of Permit (Condominium) 50% of original fee B. Other Certifications 1. Zoning Certifications 250.00/ha. 2. Cert. of Town Plan/Zoning Ord. Approval 75.00 3. Cert. of New Rights/Sales 75.00 4. Certificate of Locational Viability 250.00/ha. 5. Certificate of Registration & License to Sell (form) P75.00 6. Others, to include: a. Availability of records/public request of copies/research works P75.00 b. Cert. of no records on file P75.00 c. Cert. of with or without CR/LS P75.00 IX. REGISTRATION OF DEALERS/BROKERS/SALESMEN A. Dealers/Brokers P500.00 B. Salesmen/Agent P200.00 X. LEGAL RESEARCH FEE. In addition to the filing fees imposed as enumerated above there shall also be collected a legal research fee amounting to one (1%) percent of the filing fee imposed but in no case lower than Ten (P10.00) pesos. SECTION 3T.02. Time of Payment . The fees in this Article shall be paid to the Municipal Treasurer before the clearance is issued. SECTION 3T.03. Accrual of Proceeds . The proceeds from Zoning/Locational and related fees shall accrue to the general fund of this municipality. SECTION 3T.04. Administrative Provision . It shall be the duty of the Zoning Administrator or the duly designated local official to secure annually from HLURB pertinent rules and regulations required to implement this Article and to obtain the revised schedule of fees as soon as they are promulgated and become effective. SECTION 3T.05. Penalty . (a) Any subdivision developer who violates any provisions of this article or sells lots without obtaining the required permits and clearances from the Municipality of Buenavista will suffer a fine of 10 Pesos (P10.00) per square meter that is already sold. (b) Continuous violations of this Ordinance despite the penalties above described will mean automatic disqualifications or disapproval of the application for conversion for subdivision. Continuous violations in this Section to mean after the THREE (3) NOTICES have been sent out for any violation of the developer. ARTICLE T Permit Fee for Temporary Use of Roads, Streets, Sidewalks, Alleys, Patios, Plazas and Playgrounds SECTION 3T.01. Imposition of Fee . Any person that shall temporarily use and/or occupy a road, street, sidewalk, alley, patio, plaza, playground or portion thereof in this municipality in connection with construction works and/or other purposes, shall first secure a permit from the Mayor and pay a fee according to the following schedule: 1) For construction P150.00 /sq. m. per week or fraction thereof 2) Others 100.00/sq. m. per day or fraction thereof For wake and other charitable, religious and educational purposes, use and/or occupancy no fee shall be collected: Provided, That a corresponding permit is first secured from the Office of the Municipal Mayor. SECTION 3T.02. Time of Payment . The fee shall be paid to the Municipal Treasurer upon filing of the application for permit with the Municipal Mayor. SECTION 3T.03. Administrative Provisions . The period of occupancy and/or use of the street, sidewalk, or alley or portion thereof shall commence from the time the construction permit is issued and shall terminate only upon the issuance of the certificate of building occupancy. The Municipal Engineer shall report to the Municipal Treasurer the area occupied for purposes of collecting the fee. ARTICLE U Permit Fee for the Conduct of Group Activities SECTION 3U.01. Imposition of Fee . Every person who shall conduct, or hold any program, or activity involving the grouping of people within the jurisdiction of this municipality shall obtain a Mayor's permit therefore for every occasion of not more than twenty-four (24) hours and pay the Municipal Treasurer the corresponding fee in the following schedule: 1. Conference, meetings, rallies and demonstration in outdoor, in parks, plazas, roads/streets 150.00 2. Dances 200.00 3. Coronation and ball 200.00 4. Promotional sales 100.00 5. Other Group Activities 100.00 SECTION 3U.02. Time of Payment . The fee imposed in this article shall be paid to the Municipal Treasurer upon filing of application for permit with the Municipal Mayor. SECTION 3U.03. Exemption . Programs or activities conducted by educational, charitable, religious and governmental institutions free to the public shall be exempted from the payment of the fee herein imposed, provided, that the corresponding Mayor's Permit shall be secured accordingly. Programs or activities requiring admission fees for attendance shall be subject to the fees herein imposed even if they are conducted by exempt entities. SECTION 3U.04. Administrative Provision . A copy of every permit issued by the Municipal Mayor shall be furnished to the Chief of Police or Station Commander of the Philippine National Police (PNP) of the municipality who shall assign police officers to the venue of the program or activity to help maintain peace and order. CHAPTER IV Service Fees ARTICLE A Secretary's Fees SECTION 4A.01. Imposition of Fees . There shall be collected the following fees from every person requesting for copies of official records and documents from the offices of this municipality. Amount of Fee (a) For every page or fraction thereof typewritten (not including the certificate and notation) 30.00 (b) For each certificate of correctness (with seal of Office) written on the copy or attached thereto 50.00 (c) For certifying the official act of the Municipal Judge or other municipal officials certificate with seal 50.00 (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 50.00 (e) Photocopy or any other copy produced by copying machine per page 2.00 SECTION 4A.02. Exemption . The fees imposed in this Article shall not be collected for copies furnished to other offices and branches of the government for official business, except for those copies required by the Court at the request of the litigant, in which case, charges shall be in accordance with the above-mentioned schedule. SECTION 4A.03. Time and Manner of Payment . The fees shall be paid to the Municipal Treasurer at the time the request, written or otherwise, for the issuance of a copy of any municipal record or document is made. ARTICLE B Local Civil Registry Fees SECTION 4B.01. Imposition of Fees . There shall be collected for services rendered by the Municipal Local Civil Registrar of this municipality the following fees: (a) Marriage Fees: 1. Application for marriage license P200.00 2. Marriage solemnization fee 200.00 3. Marriage Counseling fee/family Planning 50.00 (b) For registration of the following: 1. Legitimation 100.00 2. Adoption 200.00 3. Naturalization 400.00 4. Other legal documentation for record purposes 50.00 For annotation of the following: 1. Annulment of Marriage 300.00 2. Divorce/Legal Separation 300.00 3. Presumptive Death 300.00 4. Declaration of nullity of Marriage 300.00 5. Certificate of Live Birth (Affidavit to use surname of Father) 100.00 6. Court Orders (Petition for correction of entries) 100.00 (c) For certified copies of any document in the register, for each page 50.00 (d) Burial Fees: 1. Burial Permit Fee or transfer of cadaver 75.00 2. Fee for exhumation of cadaver 150.00 3. Fee for removal of cadaver 100.00 SECTION 4B.02. Exemptions . The fee imposed in this Article shall not be collected in the following cases: (a) Issuance of certified copies of documents for official use at the request of a competent court or other government agency, except those copies required by courts at the request of litigants, in which case the fee should be collected. (b) Issuance of birth certificates of children reaching school age when such certificates are required for admission to the primary grades in a public school. (c) Burial permit of a pauper, per recommendation of the Municipal Mayor. SECTION 4B.03. Time of Payment . The fees shall be paid to the Municipal Treasurer before registration or issuance of the permit, license or certified copy of local registry records or documents. SECTION 4B.04. Administrative Provision . A marriage license shall not be issued unless a certification is issued by the Family Planning Coordinating Council that the applicants have undergone lectures on family planning. ARTICLE C Police Clearance Fee SECTION 4C.01. Imposition Fee . There shall be paid for each police clearance certificate obtained from the Station Commander of the Philippine National Police of this municipality the following fees: Amount of Fee 1. For employment, scholarship, study grant, and other purposes not hereunder specified 50.00 2. For change of name 75.00 3. For application for Filipino citizenship 400.00 4. For passport or visa application 150.00 5. For firearms permit application 100.00 6. For PLEB clearance 50.00 SECTION 4C.02. Time of Payment . The service fee provided under this Article shall be paid to the Municipal Treasurer upon application for police clearance certificate. ARTICLE D Sanitary Inspection Fee SECTION 4D.01. Imposition of Fee . There shall be collected the following annual fees from each business establishment in this municipality or house for rent, for the purpose of supervision and enforcement of existing rules and regulations and safety of the public in accordance with the following schedule: Amount of Fee a. For house for rent 50.00 b. For each business, industrial, or agricultural establishment With an area of 25 sq.m. or more but less than 50 sq.m. 60.00 With an area of 50 sq.m. or more but less than 100 sq.m. 80.00 With an area of 100 sq.m. or more but less than 200 sq.m. 100.00 With an area of 200 sq.m. or more but less than 500 sq.m. 120.00 With an area of 500 sq.m. or more but less than 1000 sq.m. 150.00 With an area of 1,000 sq.m. or more 200.00 c. For water analysis (per transaction) 50.00 SECTION 4D.02. Time of Payment . The fees imposed in this Article shall be paid to the Municipal Treasurer upon filing of the application for the sanitary inspection certificate with the Municipal Health Officer and upon renewal of the same every year thereafter within the first twenty (20) days of January. SECTION 4D.03. Administrative Provisions . (a) The Municipal 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 Municipal Health Officer shall require evidence of payment of the fee imposed herein before he issues the sanitary inspection certificate. ARTICLE E Service Fees for Health Examination SECTION 4E.01. Imposition of Fee . There shall be collected a fee of Fifty Pesos (P50.00) from any person who is given a physical examination by the Municipal Health Officer or his duly authorized representative, as required by existing ordinances. (For employment) A fee of Fifteen Pesos (P15.00) shall be collected for each additional copy of subsequent issuance of a copy of the initial medical certificate (Health Card) issued by the Municipal Health Officer. SECTION 4E.02. Time of Payment . The fee shall be paid to the Municipal Treasurer before the physical examination is made and the medical certificate is issued. SECTION 4E.03. Administrative Provisions . (a) Individuals engaged in an occupation or working in the following establishments are hereby required to undergo physical and medical examination before they can be employed and once every six months (6) thereafter. 1. Food establishments establishments where food or drinks are manufactured, processed, stored, sold or served. 2. Public swimming or bathing places. 3. Dance schools, dance halls and nightclubs (including dance instructors, hostess, cooks, bartenders, waitresses, etc.). 4. Tonsorial and beauty establishments (including 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 (including masseurs, massage clinic/sauna bath attendants, etc.). 6. Hotel, motels and apartments, lodging, boarding, or tenement houses, and condominiums. (b) Owners, managers or operators of the establishments shall see to it that their employees who are required to undergo physical and medical examinations have been issued the necessary medical certificates. (c) The Municipal Health Officer shall keep a record of physical and other health examinations conducted, and the copies of medical certificates issued indicating the name of the applicant, the date and the purpose for which the examination was made. SECTION 4E.04. Penalty . A fine of Five Hundred Pesos (500.00) shall be paid by the owner, manager or operators of the establishment for each employee found to be without the necessary medical certificates. ARTICLE F Dog Vaccination Fee SECTION 4F.01. Imposition Fee . There shall be a fee collected/imposed from every owner of the dog a vaccination fee of Fifty Pesos (P50.00) for every dog vaccinated within the territorial jurisdiction of this municipality. SECTION 4F.02. Time of Payment . The fee shall be paid to the Municipal Treasurer prior to the vaccination of the dog in close coordination with the Municipal Agricultural Office and the Office of the Provincial Veterinarian. SECTION 4F.03. Administrative Provisions . 1. Vaccination Against Rabies means the inoculation of a dog with rabies vaccine licensed for the species by the Bureau of Animal Industry, Department of Agriculture. Such vaccination must be performed by trained individual from BAU, Provincial Veterinarian Office and Municipal Agriculture Office. (a) Every dog 3 months of age and older should be submitted by the owner for vaccination against rabies every year. Young dogs shall be vaccinated within thirty (30) days after they have reached three months of age. (b) During free mass dog rabies vaccination campaign, every dog three (3) months of age and older should be submitted by the owner for vaccination. Dogs not submitted on the scheduled date or within one month thereafter shall be exterminated under the supervision of the Municipal Rabies Control Authority. Becomes optional after a mass dog rabies vaccination campaign covering at least 80% of the dog population. 2. It shall be the duty of each trained vaccination when vaccinating any dog to prepare a complete certificate of rabies vaccination (in duplicate for each animal vaccinated). The certificate shall include the following information. (a) Owners name, address and telephone number if any (b) Description of dog (color, sex, markings, age, name, species and breed if any) (c) Dates of vaccination and vaccine expiration if known (d) Rabies vaccination tag number (e) Vaccine produced (f) Vaccinator's signature (g) Veterinarians license number/vaccinator's address The dog owner shall be provided with a copy of the certificate. The veterinarian/vaccinator will retain one copy for the duration of the vaccination. A durable metal or plastic tag, serially numbered issued by the veterinarian/vaccinator, shall be securely attached to the collar of the dog. NOTE: The above provisions may not apply in a mass vaccination program. During a free mass dog vaccination, the cost shall be borne by the owner after the scheduled date. 3. Dog Registration or Licensing Every dog shall be registered by their owner upon reaching the age of three (3) months and every year thereafter. Unvaccinated dogs registered after reaching the age of three (3) months and dogs three (3) months old and above not previously registered shall be vaccinated upon registration. The dog owner shall pay such registration fee as may be determined by the Municipal Council. The registration officer shall provide the owner with a certificate of certification for the dog and affix to a distinguished collar tag as proof of registration. 4. Elimination of Unregistered Dog Unregistered dogs over the age of four (4) months shall be seized and humanely exterminated under the supervision of a licensed veterinarian or the Municipal Rabies Control Authority or vaccinated under the provisions of Section 3 (4). The licensed veterinarian/trained vaccinator or the Municipal Rabies Control Authority shall give the guidance on the extermination methods to be used (shooting, poisoning, carbon dioxide or anesthetic overdose or decapitation) in a different environment (area of habitation, marketplace, rubbish dumps, open countryside, etc.) The license veterinarian, trained vaccinator, the Municipal Rabies Control Authority or a police officer may enter any land for the purpose of seizing or exterminating a dog which is liable to be seized under this section. NOTE: Elimination is based on the presence or absence of a dog tag and/or a registration or vaccination certificate. The Provincial Veterinarian and the MAO is tasked to determine the age of the dogs. 5. Reporting of Biting Incidents The owner of a dog which has bitten any person and the person who has been bitten shall, within twenty-four (24) hours of the occurrence, report the incident to the Municipal Rabies Control Authority, a health care worker or a police officer receiving such information who shall immediately transmit it to the Municipal Rabies Control Authority for investigation. 6. The owner of a dog which has bitten any person shall be responsible for all the treatment and dog examination. 7. Financial support for the activity shall be borne by the Municipal Government, Provincial Government and the Barangay Government. SECTION 4F.04. Penalty . Any dog owner who fails to abide by any of the provisions of this ordinance shall be subjected to a fine of Two Thousand Five Hundred Pesos (P2,500.00), upon conviction by the court. It shall be the responsibility of the Municipal Rabies Control Authority to administer this ordinance, and to promulgate the necessary rules and regulations for its implementation. Enforcement shall be the responsibility of the Municipal Rabies Control Authority as defined under Section 1 of this article. ARTICLE G Bid Documents Fee SECTION 4G.01. Imposition of Fees . There shall be collected for services rendered by the municipality to bidders whom we considered partners in development in accordance with the following schedules: (a) For local and special projects without working plans: below P20,000.00 P50.00 P20,001.00 to P50,000.00 100.00 P50,001.00 to P100,000.00 200.00 P100,001.00 to P200,000.00 300.00 P200,001.00 to P500,000.00 400.00 P500,001.00 to P1,000,000.00 500.00 For every P500,000.00 or fraction thereof in excess of P1,000,000.00 fee of P300.00 will be collected. (b) For special projects worth working plans: P100,000.00 to P500,000.00 P1,500.00 P500,000.00 to P1,000,000.00 2,000.00 P1,000,000.00 to P2,000,000.00 P3,000.00 P2,000,000.00 to P3,000,000.00 4,000.00 P3,000,000.00 to P5,000,000.00 5,000.00 For every P1,000,000.00 or fraction thereof in excess of P5,000,000.00 fee of P1500.00 will be collected. SECTION 4G.02. Time of Payment . The fees imposed in this Article shall be paid to the Municipal Treasurer after posting of Invitation to Bid until the scheduled bidding. SECTION 4G.03. Administrative Provisions . An automatic adjustment of 10% every after five (5) years after approval shall be authorized and be effected by the Municipal Treasurer of Buenavista. CHAPTER V Municipal Charges ARTICLE A Fishery Rentals, Fees and Charges SECTION 5A.01. Definitions . When used in this Article. 1. Ancillary Industries firms or companies related to the supply, construction and maintenance of fishing vessels, gears, nets and other fishing paraphernalia: fishery machine shops; and other facilities such as hatcheries, nurseries, feed plants, cold storage and refrigeration, processing plants and other pre-harvest and post-harvest facilities. 2. Appropriate Fishing Technology Adaptable technology, both in fishing and ancillary industries, that is ecologically sound, locally source-based and labor intensive. 3. Aquaculture fishery operations involving all forms of raising and culturing fish and other fishery species in fresh, brackish and marine areas. 4. Aquatic Pollution the introduction of substances or energy to the aquatic environment by human or machine, directly or indirectly, which includes but not limited to dumping/disposal of waste and other marine litters, discharge of petroleum or residual products or petroleum or carbonaceous materials/substances and other radioactive, noxious or harmful liquid, gaseous or solid substances from any water, land or air transport or other human-made structure, deforestation, wetland conversion, use of banned chemicals in agriculture practices, excessive and intensive use of artificial feed which result in such deleterious effects as to harm living and non-living aquatic resources, pose potential and/or real hazard to human health and hindrance to aquatic activities such as fishing and navigation. 5. Aquatic Resources includes all fish and other aquatic flora and fauna and other living resources of the aquatic environment, including but not limited to salt and corals. 6. Artificial Reef any structure of natural or man-made materials placed on a body of water to serve as shelter and habitat, sources of food and breeding area for fishery species and shoreline protection. 7. Auxiliary Invoice a receipt issued by the Office of the Mayor through its duly authorized representatives prior to the transport of fish and fishery products from their point of origin to their point of destination in the Philippines and/or export purposes for a fee to defray administrative costs therefore. 8. Catch Ceilings refers to the annual catch limits allowed to be taken, gathered or harvested from any fishing area in consideration of the need to prevent over fishing and harmful depletion of breeding stocks of aquatic organisms. 9. Closed Season the period during which the taking of specified fishery species by a specified fishing gear is prohibited in a specified area or areas in municipal waters. 10. Coastal Area/Zone a band of dry land and adjacent ocean space (water and submerged land) in which terrestrial processes and uses directly affect oceanic processes and uses, and vice versa; its geographic extent may include areas within a landmark limit of one (1) kilometer from the shoreline at high tide to include mangrove swamps, brackish water ponds, nipa swamps, estuarine rivers, sandy beaches, and other areas within a seaward limit of 200 meters isobaths to include coral reefs, algal flats, sea grass beds and other soft bottom areas. 11. Commercial Fishing the taking of fishery species by passive or active gear for trade, business or profit beyond subsistence or sport fishing. To be further classified as: a. Small Scale Commercial Fishing fishing with passive or active gear utilizing fishing vessels of 3.1 gross tons (GT) up to twenty (20) GT; b. Medium Scale Commercial Fishing fishing utilizing active gears and vessels of 20.1 GT up one hundred fifty (150) GT; and c. Large Scale Commercial Fishing Fishing utilizing active gears and vessels of more than one hundred fifty (150) GT. 12. Commercial Scale is a scheme of producing a minimum harvest per hectare per year of milkfish or other species including those raised in pens, cages and tanks to be determined by the Department in consultation with the concern sectors. 13. Coastline the outline of the mainland shore touching the sea at mean lower low tide. 14. Coral the hard calcareous substances made up of the skeleton of marine coelenterate polyps, which include reefs, shelves and atolls or any of the marine coelenterate animals, living in colonies where their skeletons form a stony mass. They include precious, semi-precious and ordinary corals which are any kind of corals that are not precious and semi-precious. a. Precious Coral skeletons of anthozoan coelenterates characterized as having a rigid axis of compact calcareous or horny spicules belonging to the genus corallium as represented by the red, pink and white corals. b. Semi-Precious Coral skeletons of antipatharians represented by the black corals. c. Ordinary Coral kind of corals that are not precious nor semi-precious. 15. Coral Reef a natural aggregation of coral skeleton, with or without living coral polyps, occurring in intertidal and subtidal marine waters. 16. Demarcated Areas boundary defined by markers and assigned exclusively to specific individuals or organizations for certain specified and limited uses such as: a. Aquaculture, sea ranching and sea farming; b. Fish aggregating device; c. Fixed and passive fishing gears; and d. Fry and fingerling. 17. Department refers to the Department of Agriculture. 18. Electro Fishing the use of electricity generated by batteries, electric generators and other source of electric power to kill, stupefy, disable or render unconscious fishery species, whether or not the same are subsequently recovered. 19. Endangered/Rare/Threatened Species aquatic plants, animals including some varieties of corals and sea shells in danger of extinction as provided for in the existing fishery laws, rules and regulations or in the Protected Areas and Wildlife, Bureau of the Department of Environment and Natural Resources (DENR) and in the Convention of the International Trade of Endangered Species of Flora and Fauna (CITES). 20. Exclusive Economic Zone an area beyond and adjacent to the territorial sea which shall not extend beyond 200 nautical miles from the baselines as defined under existing highways. 21. FARMCs the Fisheries and Aquatic Resources Management Councils. 22. Farm-to-Market Roads shall include linking the fisheries production sites, coastal landing points and other post-harvest facilities to major market and arterial roads and highways. 23. Fine Mesh Net the net with mesh size of less than three (3) centimeters measured between two opposite knots of a full mesh when stretched or as otherwise determined by the appropriate government agency. 24. Fisheries all activities relating to the act or business of fishing, culturing, preserving, processing, marketing, developing, conserving and managing aquatic resources and the fishery areas, including the privilege to fish or take aquatic resource thereof. 25. Fish Cage an enclosure which is either stationary or floating made up of nets or screens sewn or fastened together and installed in the water with opening at the surface or covered and held in a place by wooden/bamboo posts or various types of anchors and floats. 26. Fish Corral or Baklad a stationary weir or trap devised to intercept and capture fish consisting of rows of bamboo stakes, plastic nets and other materials fenced with split bamboo matting or wire matting with one or more enclosures, usually with easy entrance but different exit, and with or without leaders to direct the fish to the catching chambers, purse or bags. 27. Fisherfolk people directly or personally and physically engaged in taking and/or culturing and processing fishery and/or aquatic resources. 28. Fisherfolk Cooperative a duly registered association of fisherfolk with a common bond of interest, who have voluntarily joined together to achieve a common social or economic end, making equitable contribution to the capital requirement and accepting a fair share of the risks and benefits of the undertakings in accordance with universally accepted cooperative principles. 29. Fisherfolk organization an organized group, association, federation, alliance or an institution of fisherfolk which has at least fifteen members, a set of officers, a constitution and by-laws and organizational structure and a program of action. 30. Fish Pen an artificial enclosure constructed within a body of water for culturing fish and fishery/aquatic resources made up of poles closely arranged in an enclosure with wooden materials, screen or nylon netting to prevent escape of fish. 31. Fishery/Aquatic Products include not only finfish but also mollusk, crustaceans, echinoderms, marine mammals, and all other species of aquatic flora and fauna and all other products of aquatic living resources in any form. 32. Fishery Refuge and Sanctuaries a designated area where fishing or other forms of activities which may damage the ecosystem of the area is prohibited and human access may be restricted. 33. Fishery Operator one who owns and provides the means including land, labor, capital, fishery gears and vessels but does not personally engage in fisheries. 34. Fishery Reserve a designated area where activities are regulated and set aside for educational and research purposes. 35. Fishing the taking of fishery species from their wild state or habitat with or without the use of fishing vessels. 36. Fishing Gear any instrument or device and its accessories utilized in taking fish and other fisheries species. a) Active Fishing Gear is a fishing device characterized by gear movement, and/or the pursuit of the target species by towing, lifting and pushing the gears, surrounding, covering, dredging, pumping and scaring the target species to impoundments; such as but not limited to, trawl, purse seines, Danish seines, bag nets, paaling , drift net tuna long line. b) Passive Fishing Gear is characterized by the absence of gear movements and/or the pursuit of the target species; such as, but not limited to hook and line, fish pots, traps and gill nets across the path of the fish. 37. Fishing with the Use of Explosives the use of dynamite, other explosives or other chemical compounds that contains combustible elements or ingredients by friction, concussion, percussion or detonation of all parts of the compound, will kill, stupefy, disable or render unconscious any fishery species. It also refers to the use of any other substance and/or device which causes an explosion that is capable of producing the said harmful effects on any fishery species and aquatic resources and capable of damaging and altering the natural habitat. 38. Fishing with the Use of Fine Mesh Nets the use of nets with mesh size of less than 3 cms. measured between 2 opposite knots of a full mesh when stretched or as otherwise determined by the appropriate government agency. 39. Fishing with the Use of Noxious or Poisonous Substances the use of any substance plant extracts or juice thereof, sodium cyanide and/or cyanide compounds or other chemicals wither in a raw or processed form, harmful or harmless to human beings, which will kill, stupefy, disable or render unconscious any fishery species and aquatic resources and capable of damaging and altering the natural habitat. 40. Fish farm Lease public waters leased for the purpose of culturing and/or producing fish and fishery products. 41. Fishing vessel any boat, ship or other watercraft equipped to be used for taking of fishery species or aiding or assisting one or more vessels in the performance of any activity relating to fishing, including, but not limited to preservation, supply, storage, refrigeration, transportation and/or processing. 42. Fish Cage refers to an enclosure which is either stationary or floating made up of nets or screen sewn or fastened together and installed in the water with opening at the surface or covered and in a place by wooden/bamboo posts or various types of anchors and floats. 43. Fish Fingerlings a stage in the cycle of the measuring about 6-13 cm depending on the species. 44. Fish Fry a stage of a fish has just been hatched usually with sized from 1-2.5 cm. 45. Fishpond a land-based facility enclosed with earthen or stone material to impound water of growing fish. 46. Fishing Boat/Gear License a permit to operate specific types of fishing boat/gear for specific duration in areas beyond municipal waters for demersal or pelagic fishery resources. 47. Fishery Management Areas a bay, gulf, lake or any other fishery area which may be delineated for fishery resource management purposes. 48. Fishery species Aquatic flora and fauna including but not restricted to, fish, algae, coelenterates, mollusks, crustaceans, echinoderms and cetaceans. 49. Fish Worker a person regularly or not regularly employed in commercial fishing and related industries, whose income is either in wage, profit-sharing or stratified sharing basis, including those working in the fish pens, fish cages, fish corrals/traps, fishpond, prawn farms, sea farms, salt beds, fish ports, fishing boat or trawlers, or fish processing and/or packing plants. Excluded from this category are administrators, security guards and overseers. 50. Food Security refers to any plan, policy or strategy aimed at ensuring adequate supplies of appropriate food at affordable prices. Food security maybe achieved through self-sufficiency ( i.e. , ensuring adequate food supplies from domestic production) through self-reliance ( i.e. , ensuring adequate food supplies through a combination of domestic production and importation), or through pure importation. 51. Foreshore Land a string of land margining a body of water, the part of seashore between the low water line usually at the seaward margin of low tide terrace and the upper limit of wave wash at high tide usually marked by beach scarp or beam. 52. Fully Developed Fishpond Area a clean leveled area enclosed by dikes, at least one foot higher than the highest floodwater level in the locally strong enough to resist pressure at the highest flood tide: consist at least a nursery pond, an August 9, 2007 transition pond a rearing pond or a combination of any or all said classes of ponds, and functional water control and producing in a commercial scale. 53. Gross Tonnage includes the under deck tonnage, permanently enclosed spaces above the tonnage deck, except for certain exemption. In broad term, all the vessels closed-in spaces expressed in volume terms on bases of one hundred cubic feet (that equals one gross ton). 54. Inland Fishing the freshwater and Brackishwater fishpond. 55. Lake an inland body of water, an expanded part of a river, a reservoir formed by a dam, or a lake basin intermittently or formerly covered by water. 56. Limited Access a fishery policy by which a system of equitable resources used and allocation is established by the law through fishery rights granting and licensing procedures as provided by this ordinance. 57. Mangroves community of intertidal plants including all species of trees, shrubs, vines and herbs found on coasts, swamps, or border of swamps. 58. MFARMC Municipal Fisheries and Aquatic Resources Management Council. 59. Maximum Sustainable Yield (MSY) is the largest average quantity of fish that can be harvested from fish stock/resources within a period of time ( e.g. , one year) on a sustainable basis under existing environmental condition. 60. Migratory Species any fishery species which in the course of their life could travel from freshwater to marine water or vice versa, or any marine species which travel over great distances in waters of the ocean as part of their behavioral adaptation for survival and speciation. a) Anadromous species marine species which migrate to freshwater areas to spawn. b) Catadromous species freshwater fishes which migrate to marine areas. 61. Municipal Fishing fishing within waters using fishing vessels of 3 gross tons or less, or fishing not requiring the use of fishing vessels. 62. Monitoring the requirement of continuously observing; (1) fishing effort which can be expressed by the number of days or hours of fishing. Number of fishing gears and number of fisher folks; (2) characteristics of fishery resources, and (3) resource yields (catch). 63. Control The regulatory conditions (legal framework) under which the exploitation, utilization and disposition of the resource may be conducted; and 64. Surveillance the degree and type of observations required to maintain compliance with regulations. 65. Municipal and/or Small Scale Fishing fishing with passive or active gear utilizing fishing vessels of 3.0 gross tons or less. 66. Municipal Waters includes not only streams, lakes, inland bodies of water and tidal waters within the municipality which are not included within the protected areas as defined under R.A. 7586 (the NIPAS Law), public forest, timberlands, forest reserves or fishery reserves, but also marine waters included between two lines drawn perpendicular to the general coastline from points where the boundary lines of the municipality touch the sea at low tide and a third line parallel with the general coastline including offshore islands and 15 kilometers from such coastlines. Where two municipalities are so situated on opposite shores that there is less than 30 kilometers of marine waters between them, the third line shall be equally distant from opposite shore of the respective municipalities. 67. Municipal Fisherfolk persons who are directly or indirectly engaged in municipal fishing and other related fishing activities. 68. Non-governmental Organization an agency, institution, a foundation or a group of persons whose purpose is to assist people's organization/associations in various ways including, but not limited to, organizing, education, training, research and/or resource accessing. 69. Pamu Fishing a kind of drift gill net with netting materials made up of nylon and oftentimes of coralon twine with a brand name "Pamu" having a depth of three (3) to six (6) fathoms and a mesh size ranging from three (3) to ten (10) inches, provided by floats and few sinkers and operated with a motorized banca usually at nighttime by laying the gear perpendicular to the flow of the current and goes along with it. 70. Payao a fish aggregating device of a floating raft anchored by a weighted line with suspended materials such as palm leaves/fronds to attract pelagic and schooling species common in deep waters. 71. Pearl Culture the culture of pearl in the bivalve usually the pearl oysters locally known as wasay-wasay (Pteria penguin), tipay (Pinctada maxima/P. margaritifera) and manlot (Tridacna sp.) for commercial purposes in the designated areas of the municipal waters. 72. Pernicious Fishing Method fishing that destroy the habitats and feeding grounds of fish and fishery products which include but are not limited to hulbot-hulbot, trawl, sinsoro, sahid and hud-hod. 73. People's Organization a bona fide association of citizens with demonstrated capacity to promote the public interest and with identifiable leadership, membership and structure. Its members belong to a sector's voluntarily band themselves together to work for and by themselves for their own upliftment, development and greater good. 74. Person a natural or juridical entities such as individuals, associations, partnership, cooperatives of corporations. 75. Post Harvest Facilities these facilities include, but not limited to fish port, fish landing, ice plants and cold storage, fish processing plants. 76. Purse Seine a wall or modified wall of net which is used to encircle a school of fish. The top of the net is fitted with a number of floats, while the bottom of the net is weighted. 77. Sea Farming the stocking of natural or hatchery-produced marine plants or animals, under controlled conditions, for purposes of rearing and harvesting, but not limited to commercially-important fishes, mollusks (such as pearl and giant clam culture), including seaweeds and sea grasses. 78. Sea Ranching the release of the young of fishery species reared in hatcheries and nurseries into natural bodies of water for subsequent harvest at maturity or the manipulation of fishery habitat, to encourage the growth of the wild stocks. 79. Special Permit a permit issued by the Office of the Mayor for allowing some fishing and other marine activities/operation and the use of compressor for a specific purpose and specified period of time. 80. Secretary The Secretary of the Department of Agriculture. 81. Super light also called magic light, is a type of light using halogen or metal halide bulb, which may be located above the surface or submerged in the water. It is consists of a ballast, regulator, electric cable and socket. The source of energy comes from a generator; battery or dynamo coupled with the main engine. 82. Total Allowable Catch the maximum harvest allowed to be taken during a given period of time from any fishery species or group of fishery species or a combination of area and species and normally would not exceed the MSY. 83. Trawl a fishing method used to harvest demersal fishes, which normally inhabit waters near the seabed. 84. Marginal Fisherfolk GENERAL PROVISIONS SECTION 5A.02. Municipal Waters As defined in this ordinance, the municipal waters shall include not only streams, lakes, inland bodies of water and tidal waters within the municipality which are not included within the protected areas as defined under Republic act 7686 (the NIPAS Law), public forest, timber lands, forest reserves and fishery reserves, but also marine waters included between two (2) lines drawn perpendicular to the general coastline from points where the boundary lines of the municipality touch the sea at low tide and a third line parallel with the general coastline including offshore islands and fifteen (15) kilometers from such coastline. Where two (2) municipalities are so situated on opposite shores that there is less than thirty (30) kilometers of marine waters between them, the third line shall be equally distant from opposite shore of the respective municipalities. For the purposes of LGU administration on development, management and protection, it shall cover areas provided in SECTION 389 and 391 of the Local Government Code of 1991. All fishery and coastal related activities in the municipal waters are subject to the regulation of the municipal government. SECTION 5A.03. Users of the Municipal Waters . The used of the municipal waters and coastal and fishery resources of the municipality shall be reserved for all people of (Buenavista) interest with preferential rights to the marginal fishermen; PROVIDED, however, that other activities such as, but not limited to, research and survey, may under appropriate regulations, for purely scientific, technological and educational purposes that would benefit the municipal fisherfolks and other stakeholder's interest. SECTION 5A.04. Persons Eligible for Fishing and/or Fishery Privileges . under this ordinance the following are eligible for fishing and/or fishery privileges. A. Marginal or small scale fishermen who are citizen of the Philippines duly registered with the municipality. B. Duly registered marginal fishermen's cooperatives/fishermen's association and Partnership or corporations authorized to transact business in the Philippines duly registered with the municipality. SECTION 5A.05. Access to Fishery Resources . the municipality shall issue such number of licenses and permits for the conduct of fishery activities subject to the regulations set forth in this ordinance. Preference or priority shall be given to registered resource users in the municipality or adjacent municipality upon the concurrence and approval or recommendation of FARMC for conservation or ecological purposes. DIVISION AND CLASSIFICATION OF MUNICIPAL WATERS SECTION 5A.06. Division and Classification of Municipal Waters . The Municipal waters shall be divided and classified by the Sangguniang Bayan in consultation with the concerned FARMC as follows: a. Zonal Classification a.1 Zone 1. Freshwater Tributaries and Brackishwater Fishponds refers to all rivers, streams including its tributaries and all brackishwater fishponds developed and under developed. a.2 Zone 2. Mangrove Areas Areas where mangrove grows naturally and those areas that are potential for the natural growth of mangrove as provided in this ordinance. These cover the area of Barangay East Valencia, Avila, Umilig, Tanag, Bacjao, San Miguel, Getulio, Tacay, Taminla, Rizal, Montpiller and Sawang. a.3 Zone 3. Tidal Flats Foreshore areas exposed during the lowest low tide. b. Utilization and Jurisdiction Division b.1 For the Catching or Taking of Bangus Fry or Fry of other Species of Fish The area covering the marine waters running along the shoreline from Barangay Montpiller to Barangay Zaldivar and a portion of Barangay Tacay, Getulio and Barangay Sawang. b.2 For the Erection of Lift Nets (Tangkal-Tangkal) The areas covering the marine waters running along the shoreline from Barangay East Valencia to Barangay Navalas. b.3 For the Erection of Fish Corral/Fish Pens This covers the area of Umilig, San Miguel, Avila, East Valencia, Getulio, Tacay, Montpiller, and Tanag. b.4 For the Erection of Tanggaban This covers the area of Dagsa-an, Taminla, Tacay, Getulio, San Miguel, Magsaysay, Zaldivar, Montpiller and portion of Sawang. b.5 For the Establishment of Fish Cages The areas covering the marine waters along the shoreline of Barangay Dagsaan to Barangay Sawang to Barangay San Miguel. b.6 For the Establishment of Oyster Beds The areas covering Barangay Tacay, Taminla, Navalas and Barangay East Valencia. b.7 Marine Protected Areas These areas are reserved for establishment of fish sanctuaries and other marine purposes. This area covers the marine waters of East Valencia and a portion of Umilig. b.8 Tourism Zone refers to areas declared potential and appropriate for tourist destination and development of tourism industries. This covers the area of Sto. Rosario, Magsaysay, Zaldivar, Avila, San Miguel, Getulio, Navalas, Bacjao and East Valencia. b.9 Mariculture Zone refers to areas devoted for the fishery operations involving all forms of raising and culturing fish and other fishery species in brackish and marine waters like seaweed culture, oyster and mussel culture, fish cage and pens. This covers the area of Umilig, San Miguel, Navalas, Bacjao, Dagsa-an, Sawang, Zaldivar, Tacay, Tanag, Avila and East Valencia. b.10 Support Facilities Zone refers to areas where devoted for facilities such as but not limited to wharves, fish ports, fish landing, etc. This covers the area of Sto. Rosario, Zaldivar, Montpiller, Rizal, East Valencia and Tacay. FISHERY GRANTS, PRIVILEGES AND LICENSING SECTION 5A.07. License Essential . No person, whether natural or juridical shall be permitted to fish without a Fishing License issued by the Municipality. SECTION 5A.08. Marginal Fisherfolk Entitled to Free License . License fees shall not be required to marginal fisherfolk duly registered as such in the Registry of Municipal Fisherfolk as herein provided, for the purposes of fishing for their personal or their families' consumption. SECTION 5A.09. Municipal Fishing License . Only those duly registered in the Registry of Municipal Fisherfolks may be issued Municipal Fishing Licenses. Municipal Fishing Licenses may pertain to the person, boats, or gear; PROVIDED, that in the case of Gear License, any fishing gear which has been newly-introduced, or which has not previously used in the municipal waters, shall be considered as "new gear" and shall not be presumed to be eligible for licensing until expressly provided for by an Ordinance. SECTION 5A.10. Recreational/Sports Fishing License . Recreational and/or sport fishing licenses may be issued subject to such terms and conditions as may be determined by the FMO. The term of such license shall in no case be longer than thirty (30) days. SECTION 5A.11. Aquaculture Operator's/Caretaker's Permit . An Aquaculture Operator's/Caretaker's License shall be issued by the Municipality to a person duly registered in the Registry of Municipal Fisherfoks, or their respective cooperatives or associations, subject to the following terms and conditions: a) The Permittee shall submit a valid Fishpond Lease Agreement (FLA) or titled tax declaration other documents as Proof of Ownership and an endorsement from the BFARMC of the area where the fishpond is located. b) The Permittee undertakes not to clear any mangrove areas and shall rehabilitate any mangrove areas that are damaged by the fishpond activity. c) The Permittee undertakes to follow Code of Practice under FAO 214 correct Aquaculture Practices. SECTION 5A.12. Mariculture Operator's Permit . A Mariculture Operator's Permit shall be issued by the Municipality to a person duly registered in the Registry of Municipal Fisherfoks, or their respective cooperatives or associations, subject to the following terms and conditions: a) An endorsement from the BFARMC of the area where the mariculture activity is located. b) The Permittee undertakes not to obstruct any navigational lanes, migration paths of fish species, or flow and ebb of tides. c) The Permittee shall undertakes remove all structures and improvements upon expiration and non-renewal of permit. SECTION 5A.13. Term of Validity . Except in the case of Recreational/Sports Fishing License, all licenses and permits issued shall have a term of one (1) year from the issuance, upon payment of the corresponding license/permit fees. SECTION 5A.14. Auxiliary Invoices . Any fish, fish product or other aquatic product being transported from the Municipality to other places shall be accompanied by an auxiliary invoice issued under the authority of the Municipality, upon payment of the corresponding fees thereon as prescribed on the fees, charges and rental Section 20 of this ordinance. SECTION 5A.15. Municipal Exclusive Fishery Grants . The Sangguniang Bayan shall have the exclusive authority to grant the exclusive privilege of erecting and operating fish corrals, fish pens fish ponds, oyster/mussel/pearl or other aquatic beds, or gathering of bangus fry or fry of other species within the definite zones of the municipal waters in consultation with the FARMC. Provided, that duly registered organizations and cooperatives or marginal fishermen who are residents of this municipality shall have the preferential rights thereto. No new, licenses, permits, leases and similar privileges for the establishment or operation of fish pens, fish cages, fish corrals/traps or other similar structures in municipal areas shall be granted except to municipal fisherfolk and their organizations. Nothing in this section shall be construed as permitting the lessee, permittee or licensee to undertake any construction, which will obstruct any defined migratory path of migratory fish species such as river mouths and estuaries within a distance of 200 meters. Nothing in this section, further, shall be construed as permitting the lessee, licensee or permittee to undertake any construction which will obstruct the free navigation in any rivers, lakes, or bays flowing through or adjoining the fish pens, fish cage, fish traps and fishpond or impede the flow of the tide to and from the area. REGISTRY OF MUNICIPAL FISHERFOLKS AND FISH WORKERS SECTION 5A.16. Registration of Fisherfolks . All persons desiring to be licensed to fish within the Municipal Waters of Buenavista must be registered in the Registry of Municipal Fisherfolk. Only bona fide residents of the Municipality for the previous six (6) months are eligible for the inclusion in such Registry. The listing of registered persons shall be updated bi-annually and posted in barangay halls or other strategic locations for public inspection and validation. Provided; that the crew members of a fishing vessel owned and operated by a Registered Fisherfolk shall be registered as Fish Worker of the municipality. SECTION 5A.17. Procedure for Registration of Municipal Fisherfolk and Fishworkers . The Barangay FARMC shall submit to the OMA a list of eligible municipal fisherfolk and fish workers, duly endorsed by the Chairman of the BFARMC, who may be included in the Registry of Municipal Fisherfolks and Fish Workers. No fee shall be charged for registration. Any subsequent amendments to such list shall also be duly endorsed by the Chairman of the BFARMC. REGISTRATION OF FISHING BOATS AND MOTORBOATS SECTION 5A.18. Registry of Municipal Fishing Boats and Motorboats . All municipal fishing vessels operating within the municipal waters must be registered in the Registry of Municipal Fishing Vessels. The Registry shall be annually updated and made available for public inspection by the OMA at its office premises. The Registry of Municipal Fishing Vessels shall be used for the purpose of determining priorities between users of the municipal waters. The General Regulation Guidelines as provided in Executive Order No. 305 pertaining to fishing vessels and motorboats registration and other related matters is hereby adopted in this Ordinance. SECTION 5A.19. Minimum Conditions for All Fishing Licenses . The following conditions must be complied with for the issuance and validity of all fishing licenses and permits: a) The Licensee or Permittee must be registered in the appropriate Registry of Municipal Fisherfolk/FishWorker or Registry of Municipal Fishing Boats and Motorboats. b) The License/Permit shall be carried at all times on the person of the licensee/permittee or on board the licensed vessel. c) The License/Permit shall be valid only within the zones specified therein for its operation. d) The Licensee or Vessel Owner shall to submit himself or herself to the administrative processes of the FMO in case of violation of the terms and conditions of the License/Permit. e) In case of violation of the terms and conditions of the license/permit, the licensee or Permittee undertakes to pay the administrative fines, penalties, charges, and indemnity accruing therefore, without prejudice to prosecution in a criminal case for any other violation of the law arising out of the same acts. FEES, CHARGES AND RENTALS SECTION 5A.20. Issuance of Individual Licenses in Case No Bidders on Fishery Privileges . The Sangguniang Bayan, shall authorized the Local Chief Executive to grant the exclusive fishery privileges upon payment of appropriate annual license fees as fixed hereunder. Fishery Privileges Annual License Fee a) Fish Corrals/Fish Pens/Fish cage in Marine Waters: Less than 3 meters to 14 meters deep Php200.00 15 meters deep or more 250.00 b) Fish Corrals/Fish Pens/Fish cage in Inland Waters: Less than 500 sq. m. to 9,999 sq. m. 100.00 10,000 sq. m. or more 150.00 c) Gathering of fry of milkfish, prawn and other species: Per catcher 25.00 d) Oyster/Mussel/Pearl beds or other aquatic beds: Per fisherfolk 150.00 e) Sea weeds farm: Per fisherfolk: One (1) hectare and below 250.00 More than one (1) hectare 500.00 f) Mayor's permit: Residents 100.00 non-residence of Buenavista 200.00 SECTION 5A.21. License/Permits . The privilege of breeding fish and other aquatic products in ponds and/or tanks, catching of fish or taking aquatic products from the municipal waters by means of nets, traps or other fishing gear with or without the use of fishing boats three (3) gross tons or less shall be granted under ordinary license permits issued by the Municipal Mayor for such purpose upon payment of the corresponding annual license permit fee at rates indicated in the following: Kind of Fishing Mayor's Permit Annual License Fee/Year Nets: Pukot other kinds Php100.00 Php150.00 Tangab/Saluran 100.00 200.00 Fry Gatherer (Bangus/sugpo) 100.00 30.00 Tangkal-tangkal 100.00 200.00 Laya 100.00 50.00 Sirada w/mesh size of 3 cm. 100.00 200.00 Traps Panggal Bintol 1.00/pc Bobo (big/small) 100.00 10.00 Hook and Line Hook & Line Less than 100 not more than 500 Php100.00 200.00 For the gathering of fry and juvenile of other Species not specified Php100.00 50.00 Fish pens or Fish Cages Punot/tangkop Php100.00 350.00 Fish pen per hectare 100.00 2,000.00 Fish cage per unit 100.00 1,000.00 Others not specified 100.00 100.00 f. Fishing Boat and Motorboat (3 gross ton or below) Motorized (Motor single engine power) 100.00 100.00-150.00 Non-motorized 50.00 g. Fishpond Inland 100.00 50.00/ha. or a fraction thereof Brackish Water Fishpond 500.00 1,000.00/ha. or a fraction thereof h. Fish cage 5 meters x 5 meters below 100.00 100.00/unit above 5 meters x 5 meters 100.00 200.00/unit i. Oyster/Mussel Culture 100.00 1,000.00/ha. or a fraction thereof j. Seaweeds Culture 100.00 1,000.00/ha. or a fraction thereof k. Crab Culture 100.00 1,000.00/ha. or a fraction thereof l. Pearl Culture 100.00 1,000.00/ha. or a fraction thereof Application for license permits under this section shall be endorsed by the FARMC concerned and the Office of the Municipal Agriculturist to the Office of the Mayor for approval. SECTION 5A.22. Auxiliary Invoice . All fish and fishery products must have an auxiliary invoice to be issued by the Municipal Mayor or his duly authorized representatives prior to the transport from their point of origin to the point of destination in the Philippines and/or export purposes. a. Preserved fish/aquatic products (Iced, salted, dried, smoked) Php0.50/kg. b. Assorted kinds of shellfishes 0.50/kg c. Dried sea cucumber, meat of clams, Seaweeds 0.25/kg. d. Bangus fry 1.00/1,000 pieces e. All others not classified 0.50/kg. All forms of transportation facilities (PUJ, trucks, boats, pumpboats shall not load fish and fishery products without Auxiliary invoice presented. MUNICIPAL FISHERFOLK COOPERATIVES AND ASSOCIATIONS SECTION 5A.23. Accreditation of Fisherfolk Cooperatives and Associations . In order to avail of any of the privileges granted to the fisherfolk associations and cooperatives under the law and this Ordinance, such organizations must be recognized and accredited with the Sangguniang Bayan upon recommendation by the OMA. SECTION 5A.24. Cooperatives/Associations Eligible for Accreditation . The following conditions must be complied with in order for a municipal fisherfolk cooperative or association to be eligible for accreditation with the Municipality: a. Majority of the members of the cooperative or association must be fisherfolk who are residents of the Municipality and registered in the Registry of Municipal Fisherfolk. b. The home office of the cooperative or association must be located within the Municipality. SECTION 5A.25. Privileges . Upon accreditation, a cooperative or associations of municipal fisherfolk may be granted the following privileges: a. preference in the grant of fishery rights and privileges as be determined by the OMA; b. exclusive use of defined portions of the municipal waters such as demarcated fishery area and/or demarcated fishery rights for purposes of fish capture, mariculture or fish farming; c. access to credit and guarantee programs that the municipality may establish; d. operation of post-harvest facilities; e. participate in selection of representative to the municipality/FARMC; and f. such other privileges as may be subsequently guaranteed by law or ordinance. THE FISHERIES AND AQUATIC RESOURCES MANAGEMENT COUNCILS (FARMC) SECTION 5A.26. Creation of Municipal/Barangay Fisheries and Aquatic Resources Management Council . The formation of the Municipal/Barangay Fisheries and Aquatic Resources Management Council (M/BFARMC) shall be in accordance with the guidelines established under Fisheries Administrative Order (FAO) No. 196, Series of 2000. SECTION 5A.27. Composition of Barangay Fisheries and Aquatic Resources Management Council (BFARMC) . The regular members of the Barangays FARMC shall be composed of: a) Representative of Sangguniang Barangay Agriculture/Fishery Committee. b) Representative from the accredited non-government organization. c) Representative from private sector. d) At least eight (8) representative of the fisherfolk which include the women sector. The council shall adopt rules and regulations necessary to govern its proceedings and elections. SECTION 5A.28. Functions of BFARMCs . shall exercise the following functions: Assist in the preparation of barangay Fishery Development Plan and submit such plan to the Barangay Development Council. Assist in the enforcement of fishery laws, rules and regulations in the municipal waters. Maintain a registry of fisherfolk. Advise the Sangguniang Barangay on Fishery matters through its committee on Fisheries, if such has been organized; and Perform such other function which may assigned by the Sangguniang Barangay. SECTION 5A.29. Composition of the MFARMC . The regular members of the MFARMC shall be composed of; a. Municipal Planning Development Officer b. Chairperson, Agriculture/Fishery Committee on Sangguniang Bayan c. Representative of the Municipal Development Councils d. Representative from the accredited non-government organization e. Representative from the private sector f. Representative from the Office of the Municipal Agriculturist; and g. At least seventeen (17) fisherfolk representatives The council shall adopt rules and regulations necessary to govern its proceedings and elections. SECTION 5A.30. Functions of the MFARMCs . The MFARMCs shall exercise the following functions: a. Assist in the preparation of the municipal fisheries development plan and submit such plan to the Municipal Development Council. The MFARMCs shall also evaluate implementation of the plan and submit recommendations for effective implementation. b. Recommend the enactment of municipal fishery ordinances to the Sangguniang Bayan through its Committee on Fisheries. c. Assist in the enforcement of fishery laws, rules and regulations in municipal waters. d. Advise the Sangguniang Bayan on fishery matters through its Committee on Fisheries, if such has been organized. e. Perform such other functions which may be assigned by the Sangguniang Bayan. The FARMCs shall be consulted by the LGUs in: a. the management, conservation, development, protection, utilization and disposition of all fish and fishery/aquatic resources within their respective municipal waters; b. the enactment of appropriate ordinances; c. the determination of license fees of fishery activities in municipal waters. The FARMCs may also recommend the appropriate license fees that will be imposed; d. the establishment of catch ceiling limitations in municipal waters for conservation and ecological purposes; e. the establishment of closed seasons in municipal waters. The FARMCs may also recommend the establishment of closed seasons in fisheries management areas and other areas reserved for the use of municipal fisherfolk; f. authorizing or permitting small and medium commercial fishing vessels to operate within the ten point one (10.1) to fifteen (15) kilometer area from the shoreline in municipal waters, through a public hearing; g. the formulation of necessary mechanisms for inclusion or exclusion procedures in limiting entry into the municipal waters that shall be most beneficial to the resident municipal fisherfolk. The FARMCs may likewise recommend such mechanisms; h. the designation/establishment of zones for the construction of fish pens, fish cages, fish traps and other structures for the culture of fish and other fishery products; i. determination of defined migration paths of migratory fish species; j. the establishment of post-harvest facilities for fishing communities; k. recommending to the Department that portion of the municipal waters for declaration as fishery reserves for special or limited use, for educational, research and/or special management purposes; and l. the establishment and designation of areas for fishery refuges and sanctuaries. Be coordinated with by the BFAR in the development, conservation, protection, utilization and management of fisheries and aquatic resources. The FARMCs shall also be coordinated with by the BFAR in: 1. the establishment of a monitoring, control and surveillance system; 2. the determination of overfished areas or areas in danger of being overfished or in need of regeneration in municipal waters; and 3. the settlement of conflicts in resource use and allocation. Be coordinated with the DENR in determining which abandoned, undeveloped, or unutilized fishponds covered by FLAs can be reverted to their original mangrove state. The FARMCs, through the NFARMC, shall also be consulted by the BFAR in the promulgation of Fisheries Administrative Orders (FAOs) or regulations for the conservation, preservation, management and sustainable development of fisheries and aquatic resources. These include, but not limited to: issuance of FAO regarding Non-obstruction to Navigation, Non-Obstruction of Defined Migration Paths, in the drafting of the Code of Practice for Aquaculture, in certifying the necessity of importing fishery products, and in the promulgation of rules and regulations on the importation and exportation of fish and fishery/aquatic resources. Consultations with FARMCs regarding the promulgation of FAOs shall be facilitated by BFAR. The FARMC may recommend to the Department that portion of the municipal waters to be declared as fishery reserves for special or limited use, for education, research and/or special management purposes. SECTION 5A.31. Tenure and Meeting . The FARMC members shall be elected and shall serve for a period of one year. The FARMC shall hold regular meeting every month and may hold special meetings whenever necessary. SECTION 5A.32. Appropriations for FARMC Operations . The FARMC shall be responsible for the preparation of its annual budget and submitted to the OMA of the FARMC for the purpose of inclusion in the Annual Appropriations Act of the Municipality. FISHERIES DEVELOPMENT PLANNING SECTION 5A.33. Creation of the Fisheries Section (FS) . There shall be a Fisheries which is under the direct supervision of the Municipal Agriculturist. The FS SECTION shall be responsible for following: a) Establish and maintain the Registry of Municipal Fisherfolk and Fish Workers and Registry of Fishing Boats and Motorboats. b) Recommends the appropriate kinds of fishing vessels/gears for issuance of permits/license to be issued by the Municipality. c) Coordinate with the Committee on Agriculture, Fisheries, Natural Resources and Environmental Protection of the Sangguniang Bayan, the BFARMC, MFARMC, in the formulation of the Municipal Fisheries and Aquatic Resources Management Plan and to monitor its implementation. d) Exercise other functions as may be delegated by the Municipal Mayor thru the OMA. SECTION 5A.34. Mandate for Municipal Coastal and Fisheries Development Planning . The Sanggunian, with the assistance of the MFARMC, shall formulate a Municipal Fisheries Development Plan which shall be the basis for the long-term development and management of the fishery and aquatic resources of the Municipality. SECTION 5A.35. Initial Consultations . Within sixty (60) days from the reorganization of the MFARMC, the latter shall engage in public consultations in order to determine the needs, goals, objectives and programs for development and management of the fishery and aquatic resources of the Municipality. The results of such consultation shall be documented and submitted to the Sanggunian through its Committee on Fisheries. SECTION 5A.36. Formulation of Municipal Coastal Fisheries Development Plan . Using the results of the consultations as a guide, the Committee on Agriculture & Cooperative of the Sanggunian, the Municipal Agriculture Officer and Municipal Planning Development Officer with the assistance of MFARMC shall, within sixty (60) days from the date of the last consultation and prior to the preparation of the budget for the next succeeding fiscal year, formulate a Municipal Coastal and Fisheries Development Plan, with the objective of making the same an integral part of the Local Development Plan of the Municipality. SECTION 5A.37. Integration into the Local Development Plan . The Municipal Coastal Fisheries Development Plan shall be formally submitted to the Local Development Council at its regular meeting. Subject to appropriate adjustments in consideration of the other plans and programs of the Municipality, the same shall be integrated to form part of the Local Development Plan for the following year. ENFORCEMENT AND RELATED MATTERS SECTION 5A.38. Creation of the Fishery Law Enforcement Team (FLET) . A Fishery Law Enforcement Team is hereby created thru the Executive Order to ensure the proper and effective enforcement of all fishing laws, rules and regulations. No person shall become a member of the FLET unless he or she has successfully completed the training course in fishery law enforcement as prescribed or administered by the Bureau of Fisheries and Aquatic Resources and has been duly deputized for that purpose. a) Composition The FLET shall be composed of the following: 1. A member from the PNP 2. Representative from the OMA 3. Deputized Fish Warden 4. And other members who have undergone training on fishery law enforcement as may be designated by the Mayor through an Executive Order. b) Duties and Functions: 1. To enforce all fishery laws, rules and regulations. 2. To conduct inspection of boats, fishing gears and other fishing paraphernalia, private ports, warehouse and other facilities and structures used in the fishery industry. 3. To conduct inspection of fishery operation site. 4. To verify if the portion or area for which an application for lease has been presented is not covered by an existing lease. 5. To recommend cancellation of permit/license if public interest is at stake. 6. To submit the necessary report or findings and recommend remedial measures if necessary. 7. To perform other duties and functions as may be assigned by the Mayor. c) Incentives and other Benefits for the Fishery Law Enforcement Team The Sangguniang Bayan shall appropriate funds and/or authorized the Mayor to set aside an amount for the incentives of the Fishery Law Enforcement Officers. For the protection of the FLET, it shall be mandatory that all members thereof shall be duly registered with the Social Security System and Philippine Health Insurance Program, the corresponding fees/dues shall be paid by the Municipality subject to government accounting and auditing rules and procedures. PROHIBITIONS, FINES AND PENALTIES SECTION 5A.39. Unauthorized Fishing or Engaging in Other Unauthorized Fisheries . Activities No person shall exploit, occupy, produce, breed, culture, capture or gather fish, fry or fingerling of any fishery species or fishery product, or engage in any fishery activity in the municipal waters without a license, lease or permit. Discovery of any person in an area where he has no permit or registration papers for a fishing vessel shall constitute a prima facie presumption that the persons/or vessel is engaged in unauthorized fishing; PROVIDED, that fishing for daily food sustenance or for leisure which is not for commercial, occupation of livelihood purposes may be allowed. Violation of the above shall subject the offender to a fine of Two Thousand Five Hundred Pesos (Php2,500.00) or imprisonment of one (1) month to six (6) months or both fine and imprisonment at the discretion of the court. All fishing gears/paraphernalia and fish catch subject of that apprehension shall be confiscated in favor of the Municipality of Buenavista. All fishery species found in the fishing boat shall be presumed part of their illegal fishing activities. SECTION 5A.40. Unregistered Municipal Fisherfolk . It shall be unlawful for any person not listed in the registry of municipal fisherfolk to engage in fishing activity in municipal waters. Violation of the above shall subject the offender to a fine of Five Hundred Pesos (500.00) or imprisonment of not more than five (5) days or both fine and imprisonment at the discretion of the court. SECTION 5A.41. Unregistered Fishing Boats and Motorboats . It shall be unlawful to any person to use unregistered fishing boats and motorboats in any fishing activities in the Municipal Waters of Buenavista. Violation of the above shall subject the offender to a fine of Two Thousand Five Hundred Pesos (Php2,500.00) or imprisonment of one (1) month to six (6) months or both fine and imprisonment at the discretion of the court. SECTION 5A.42. Fishing through Explosive, Noxious or Poisonous Substances, and/or Electricity . It shall be unlawful for any person to catch, take or gather or cause to be caught, taken or gather, fish or any fishery aquatic species in municipal; waters with the use of electricity, explosive, noxious or poisonous substance such as sodium cyanide in the municipal fishery areas which will kill, stupefy, disable or render unconscious fish or fishery species; Provided , that the use of poisonous and noxious substances to eradicate predators in fishpond in accordance with accepted scientific practices and without causing adverse environmental impact in neighboring waters and grounds shall not be construed as illegal fishing. It will likewise be unlawful for any person, corporation or entity to possess, deal in, sell or in any manner dispose for profit of, any fish or fishery species which have been illegally caught, taken or gathered. The possession of dynamite, other explosive and chemical compounds which contain combustible elements, or noxious or poisonous substances, or equipment or device for electro fishing in any fishing vessel shall constitute a prima facie evidence that the fisherfolk, operator, boat official or fish worker is fishing with the used thereof. Violation of the above shall subject the offender to a penalty provided by Section 88 of Republic Act No. 8550. SECTION 5A.43. Use of Active Gear in the Municipal Waters . it shall be unlawful to engage in fishing in municipal waters using active fishing gears as defined in this ordinance. Violators of the above prohibitions shall suffer the following penalties; All crew of the vessels who participated in the violation shall suffer the penalty of imprisonment ranging from thirty (30) days to six (6) months. The owner/operator of the vessel shall be fined Two Thousand Five Hundred Pesos (Php2,500.00) or imprisonment of one (1) month to six (6) months or both fine and imprisonment at the discretion of the court. If the owner/operator is a corporation, the penalty shall be imposed on the chief executive officer of the corporation. If the owner/operator is a partnership the penalty shall be imposed on the managing partner. All fishing gears/paraphernalia and fish catch subject of that apprehension shall be confiscated in favor of the Municipality of Buenavista. All fishery species found in the fishing boat shall be presumed part of their illegal fishing activities. SECTION 5A.44. Used of Fine Meshed Net . it shall be unlawful to any person to fish using the nets with mesh size of less than three (3) centimeters measured between two (2) opposite knots of a full mesh when stretched. Provided that the prohibition on the use of fine mesh net shall not apply for gathering fry, glass eels, elvers, tabios, alamang and such species which by their nature are small but already mature to be identified in the implementing rules and regulations by the Department. Violation of this above subject the offender to a fine Two Thousand Five Hundred pesos (Php2,500.00) or imprisonment from one (1) month to six (6) months or both such fine and imprisonment at the discretion of the court; provided, that the offense is committed by a commercial fishing vessel, the boat captain and all crew on-board subject to the penalties herein; provided further, that the owner/operator of the commercial fishing vessel who violates this provision shall be subjected to the same penalties provided herein. All fishing gears/paraphernalia and fish catch subject of that apprehension shall be confiscated in favor of the Municipality of Buenavista. All fishery species found in the fishing boat shall be presumed part of their illegal fishing activities. SECTION 5A.45. Restriction of Trawls . Trawl fishing is strictly prohibited within the municipal waters. Violation of the above shall subject the offender to a fine of Two Thousand Five Hundred Pesos (Php2,500.00) or imprisonment of one (1) month to six (6) months or both fine and imprisonment at the discretion of the court. All fishing gears/paraphernalia and fish catch subject of that apprehension shall be confiscated in favor of the Municipality of Buenavista and Permit/License shall be recommended for cancellation. All fishery species found in the fishing boat shall be presumed part of their illegal fishing activities. SECTION 5A.46. Taking, Catching and Gathering of Crablets and Spawning Crabs . It shall be unlawful for any person to take, catch or gather a crab measuring less than 5 cm in length and 4 cm in width or equivalent to the size of a matchbox and a crab bearing eggs. Violation of this above subject the offender to a fine Two Thousand Five Hundred pesos (Php2,500.00) or imprisonment from one (1) month to six (6) months or both such fine and imprisonment at the discretion of the court; PROVIDED, that if the offense is committed by a commercial fishing vessel, the boat captain and all crew on-board subject to the penalties herein; PROVIDED FURTHER, that the owner/operator of the commercial fishing vessel who violates this provision shall be subjected to the same penalties provided herein. All fishing gears/paraphernalia and fish catch subject of that apprehension shall be confiscated in favor of the Municipality of Buenavista. All fishery species found in the fishing boat shall be presumed part of their illegal fishing activities. SECTION 5A.47. Gear Destructive to Coral Reefs and Other Marine Habitat . It shall be unlawful for any person, natural or juridical, to fish with gear method that destroy coral reefs, sea grass beds, and other fishery marine life habitat as may be determined by the Department. Similar gear and methods that require diving, other physical or mechanical acts to pound the coral reefs and other habitat to entrap, gather or catch fish and other fishery species are also prohibited. The operator, all crew and organizer of fish workers who violate this provision shall suffer a penalty of One (1) month to six (6) months of imprisonment and a fine of not less than (Php2,500.00) or both such fine and imprisonment, at the discretion of the court. The fishing gears/paraphernalia and fish catch subject of that apprehension shall be confiscated in favor of the Municipality of Buenavista. All fishery species found in the fishing boat shall be presumed part of their illegal fishing activities. SECTION 5A.48. Capture of Sabalo and Other Breeders/Spawners . It shall be unlawful for any person to catch, gather, capture or possess mature milkfish or "sabalo" and such other breeders and spawners of other fishery species as may be determined by the Municipality. PROVIDED, that catching of sabalo and other breeders/spawners for local breeding purposes or scientific or research purposes may be allowed subject to guidelines to be promulgated by the Municipality. Violation of the above shall subject the offender to a fine of Two Thousand Five Hundred Pesos (Php2,500.00) or imprisonment of one (1) month to six (6) months or both fine and imprisonment at the discretion of the court. SECTION 5A.49. Fishing in Fishery Reserve, Refuge and Sanctuaries . It shall be unlawful to fish in core zone areas declared by the Municipality as fishery reserves, refuge and sanctuaries. Violation of the above shall subject the offender to a fine of Two Thousand Five Hundred Pesos (Php2,500.00) or imprisonment of one (1) month to six (6) months or both fine and imprisonment at the discretion of the court. All fishing gears/paraphernalia and fish catch subject of that apprehension shall be confiscated in favor of the Municipality of Buenavista and Permit/License shall be canceled. All fishery species found in the fishing boat shall be presumed part of their illegal fishing activities. SECTION 5A.50. Fishing or Taking Rare, Threatened or Endangered Species . It shall be unlawful to fish or take rare, threatened or endangered species as listed in the CITES and as determined by the Department. Violation of the above shall subject the offender to a penalty provided by SECTION 97 of Republic Act No. 8550. SECTION 5A.51. Prohibition on the Extraction of Non-renewable Resources . It shall be unlawful for any person, partnership, association and cooperative to extract sand, gravel, pebbles, rocks and boulders within the Municipal Waters without necessary permits and license issued by the appropriate agencies. Violation of the above shall subject the offender to a fine of Two Thousand Five Hundred Pesos (Php2,500.00) or imprisonment of one (1) month to six (6) months or both fine and imprisonment at the discretion of the court. SECTION 5A.52. Ban on Damaging and Destruction of Corals . It shall be unlawful for any person or corporation to cause damage or destroy ordinary, precious and semi-precious corals. Violation of the above shall subject the offender to a fine of Two Thousand Five Hundred Pesos (Php2,500.00) or imprisonment of one (1) month to six (6) months or both fine and imprisonment at the discretion of the court. SECTION 5A.53. Illegal Construction of Fish Corral, Fish Pens, Cages and Traps . It shall be unlawful for any person to construct fish corral, fish pens, cages and traps outside the designated zone or in manner which obstructs safe and convenient navigation, the flow and ebb of tides, or migration paths of fish and aquatic species. Violation of the above shall subject the offender to a fine of Two Thousand Five Hundred Pesos (Php2,500.00) or imprisonment of one (1) month to six (6) months or both fine and imprisonment at the discretion of the court. A fish corral, fish pens, cages and traps constructed in violation of this section shall be removed or demolished by the Municipality after due notice and demand to the owner or operator thereof to voluntarily remove or demolish the same within fifteen (15) days from the receipt of notice and demand. This shall be without prejudice to subsequent prosecution, and reimbursement for expenses incurred in removing or demolishing the prohibited structures. SECTION 5A.54. Obstruction of Defined Migration Paths . Obstruction of any defined migration paths of anadromous and other migratory species, in areas including, but not limited to rivers mouths and estuaries within a distance determined by the concerned FARMCs, violators shall be punished by imprisonment of Thirty (30) days to Six (6) months and/or fine of Two Thousand Five Hundred Pesos (P2,500.00) or both imprisonment and fine at the discretion of the court and cancellation of permit/license, if any dismantling of obstruction shall be at his own expenses and confiscation of same SECTION 5A.55. Restriction on the Construction of Toilets . Construction of toilets along river banks and foreshore land of the seas is strictly prohibited. The disposal and discharge of other solid and hazardous waste is also strictly prohibited. Violation of the above shall subject the offender to a fine of Two Thousand Five Hundred Pesos (Php2,500.00) or imprisonment of one (1) month to six (6) months or both fine and imprisonment at the discretion of the court. SECTION 5A.56. Use of Incorrect Weighing Scales/Equipment . It shall be unlawful to possess or use incorrect or fraudulent instruments of weight and measure in the sale of fish and other fishery products. Violation of the above shall subject the offender to a fine of Two Thousand Five Hundred Pesos (Php2,500.00) or imprisonment of one (1) month to six (6) months or both fine and imprisonment at the discretion of the court. SECTION 5A.57. Illegal Transfer of Preferential Fishery Privileges, Rights, License, Permits and Grants . Exclusive preferential fishery privileges, license, permits and grants are given only to qualified Buenavistahanon. It shall be unlawful to transfer, lease, rent, sell and sublease this preferential right to any individual, corporation, partnership organization and others. Violation of the above shall subject the offender to a fine of Two Thousand Five Hundred Pesos (Php2,500.00) or imprisonment of one (1) month to six (6) months or both fine and imprisonment at the discretion of the court. SECTION 5A.58. Sale of Illegally Caught Fish . It shall be unlawful for any person to possess or engage in trading of any fish that have been caught in violation of this ordinance. Violation of the above shall subject the offender to a fine of Two Thousand Five Hundred Pesos (Php2,500.00) or imprisonment of one (1) month to six (6) months or both fine and imprisonment at the discretion of the court. SECTION 5A.59. Violation of the Terms and Conditions of a License/Permit . Any person to whom fishing license/permit has been issued shall comply strictly with the terms and conditions thereof. Violation of the above shall subject the offender to a fine of Two Thousand Five Hundred Pesos (Php2,500.00) or imprisonment of one (1) month to six (6) months or both fine and imprisonment at the discretion of the court. SECTION 5A.60. Fishing during Closed Season . It shall be unlawful for any person to engage in fishing in any area where closed season has been declared. Violation of the above shall subject the offender to a fine of Two Thousand Five Hundred Pesos (Php2,500.00) or imprisonment of one (1) month to six (6) months or both fine and imprisonment at the discretion of the court. SECTION 5A.61. Failure to Secure an Auxiliary Invoice . Failure of any person to secure an auxiliary invoice for the transportation of fish and fishery products from the municipality shall render such person liable for payment amounting to double the value of auxiliary invoice. SECTION 5A.62. Obstruction to Fishery Law Enforcement Officer . It shall be unlawful for any person to obstruct, hinder or prevent the performance of duty of any duly deputized fishery law enforcement officer of the municipality as provided herein. Violation of the above shall subject the offender to a fine of Two Thousand Five Hundred Pesos (Php2,500.00) or imprisonment of one (1) month to six (6) months or both fine and imprisonment at the discretion of the court. ADMINISTRATIVE PROVISIONS SECTION 5A.63. Procedure in the Filing of Application for, Renewal of Fishing License or Exclusive Fishery Privileges . Application for, of renewal of fishery license, registration of fishing boats, motorboats, license of fishing gear, or exclusive fishery privileges mentioned in the preceding sections shall be made in a prescribed form to be provided by the FMO together with the following supporting papers: 1. Community Tax Certificate 2. Certification of Residency from the Punong Barangay 3. Barangay Clearance 4. BFARMC Clearance 5. Fishery Law Enforcement Team Certificate of Inspection 6. Certificate or Affidavit of Ownership of Vessel or Gear 7. If a juridical entity, a copy of its Article of Incorporation and By Laws and/or Certificate of Registration SECTION 5A.64. Grounds for Revocation of Permits, Licenses or Exclusive Fishery Privilege . Without prejudice to the filing of civil or criminal charges in the proper court, the Municipal Mayor is hereby authorized to revoke any permit, license or exclusive fishery privilege granted to any person, natural or juridical, on any of the following grounds: 1. Violation of any provisions of this Municipal Fisheries Ordinance, Republic Act No. 8550, Fisheries Administrative Orders and other existing fishery laws, rules and regulations. 2. Fraudulent and/or misrepresentation of the applicant. 3. Possession of explosives, hazardous or poisonous substances. 4. Possession of fish caught by unlawful means. 5. Failure to assume responsibility for any acts of his/her employees or laborers connected with his/her fishing operations. 6. Failure to comply with the terms and conditions of the license, permit or exclusive fishery privileges granted. SECTION 5A.65. Control Measure on the Issuance of Fishing License . The Mayor upon the recommendation of the MFARMC shall suspend the issuance of fishing license or banning the taking of or catching of certain species of fish and other marine products. SECTION 5A.66. Temporary Bans and Closures in Case of Emergencies . the Municipal Mayor may, by an executive Order, temporarily ban the taking of any species, impose a closed season, or declare an area closed for fishing, in the following exceptional cases: a) A clear and present danger exists that continued fishing will result in serious harm and danger to the public health. b) A clear and present danger exists that irreversible damage will be caused to the fish habitat. SECTION 5A.67. Power of the Mayor to Declare Closed Seasons . The Sangguniang Bayan may be authorized the Mayor to declare close season, through notice at least fifteen (15) days before declaration of any closed season of fish or other species in any or part of the municipal waters for the conservation and regeneration of their population. Suspension is continued to be enforced until appropriate scientific assessment of stocks can be made to determine its sustainable level. SECTION 5A.68. Imposition of Fines and Penalties, without Prejudice to Administrative Sanctions and Indemnity . The imposition of fines and penalties as punishment for violation of the provisions of this Ordinance is without prejudice to administrative sanction which may be imposed upon an offender for the purpose of fully or partially recovering the loss in revenue and/or cost incurred by the municipal government on account of the violation and indemnity to compensate for the loss, damage to, and/or costs of the rehabilitation of, the fishery and aquatic resources of the Municipality. Such sanction and/or indemnity shall be determined by the OMA and substantiated by records and receipts provided herein the municipality of Buenavista may impose administrative action, Section 89 R.A. 8550, copies of which shall be furnished the offender. SECTION 5A.69. Administrative Investigation . The OMA is hereby authorized to conduct hearings for the purpose of investigating and imposing administrative sanctions and indemnity against any person apprehended within the municipal water and accused violating of this ordinance. Such hearing shall be summary and non litigious in nature and shall be concluded within fifteen (15) days from the time the case is files for investigation. Failure to appear at the administrative investigation shall result in the rendition of summary decision against the offender and the immediate filing of the appropriate criminal cases before the regular court. SECTION 5A.70. Impoundment of Fishing Vessel and/or Gear . The fishing vessel or gear used in committing a violation of this ordinance shall be impounded by the municipality through the OMA, pending resolution of the administrative/judicial investigation against the offended. The offender shall be issued an official receipt for the items impounded and shall bear the costs of storage and upkeep of the vessel and/or gear while it is impounded. Prior to resolution of the administrative/judicial investigation, the same shall not be released unless the costs of storage and upkeep, and a security bond equivalent to the amount of the fair market value of such vessel or gear are paid or deposited with the OMA to answer for any administrative/judicial sanctions or indemnity that may be imposed. The designated area for impoundment of vessels/gear shall be determined by the OMA. A berthing charge or fee for the impounded fishing boat/ motorboat shall be charge to the fishing vessel' operator/owner and as follows: a) Motorized Boat 3 gross tons below Php200.00/day b) Motorized Boat above 3 gross tons Php300.00/day SECTION 5A.71. Inherently Illegal Gear . Items which are inherently illegal, such as dynamite, noxious and poisonous substance, and electro fishing gear, among others, shall not be released except upon lawful order of the court before which the criminal case is pending. Provided, that should the offender be subsequently found guilty of the offense, the inherently illegal items shall be disposed of or destroyed. Pending the disposal of the judicial case all inherently illegal gear shall be deposited to the PNP. SECTION 5A.72. Other Sanctions and/or Indemnity . The Municipal Mayor, upon recommendation of the OMA, and subject to consultations with the FARMC, may prescribed other administrative sanctions or indemnity by means of an Executive Order. Such administrative sanction or indemnity shall not operate to increase the fine or penalty imposable under this Ordinance. SECTION 5A.73. Persons and Deputies Authorized to Enforce the Ordinance and Other Fishery Laws, Rules and Regulations . The Philippine National Police Force of the Municipality, other Law Enforcement Agencies, other Local Government Employee, Barangay Chairman and Fish Wardens and duly Deputized by the Municipal Mayor in writing. Provided, that the persons so deputized by the mayor shall undergo necessary training relevant to fishery law enforcement. FINAL PROVISIONS SECTION 5A.74. Appropriation . an amount necessary to effectively carry out the provision of this Ordinance shall be provided in the program of expenditures of the OMA and shall be reflected in the Annual Budget. SECTION 5A.75. Separability Clause . If any portion of the provision of this ordinance is declared invalid or unconstitutional, the other portions hereof which are not affected by such unconstitutional or invalid provision shall remain in full force and effect. SECTION 5A.76. Repealing Clause . Municipal Ordinance No. 75, Series of 1993 is hereby repealed and all other previous resolutions which may be inconsistent herewith are likewise hereby repealed or modified accordingly. SECTION 5A.77. Effectivity . This Ordinance shall take effect 15 days after a copy hereof is posted in a bulletin board at the entrance of the Municipal Hall and in other conspicuous places in the municipality. ARTICLE B Rentals of Personal and Real Properties Owned by the Municipality (To be based considering municipal assets and full cost pricing) SECTION 5B.01. Imposition . The following rates of rental fees for the use of real and personal properties of this municipality shall be collected: Rate of Rental Land Only (per sq.m per month) (a) Located in commercial/industrial area 20.00 (b) Located in residential area 10.00 (c) Others 10.00 Building (a) Buenavista Mini-Gymnasium (rental fee plus power and water usage) 150.00/hour (b) Buildings and Stalls located in the following areas: (per sq.m of floor area per month) (1) Commercial/industrial area P75.00 (2) Located in residential area 50.00 (3) Others 50.00 Vehicles and Equipment (per hour) (a) Vehicles 150.00 (b) Concrete Mixer 100.00 (c) Concrete Vibrator 100.00 (d) Others 75.00 Plastic Chairs (per piece per day) 3.00 SECTION 5B.02. Time of Payment . The fees imposed herein shall be paid to the Municipal Treasurer or his duly authorized representative, before the use or occupancy of the property. SECTION 5C.03. Administrative Provisions . 1. Damaged properties shall be borne by the borrower within a rental period. 2. Cost of fuel, oil bill and overtime pay of the operator shall be shouldered by the borrower. 3. Equipment of this municipality shall be operated by the personnel from the Municipal Engineering Office officially assigned by the Municipal Engineer. ARTICLE C Service Charge for Garbage Collection SECTION 5C.01. 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: Manufacturers, Millers, Assemblers, Processors and Similar Business a. Not more than 25 sq. m. P200.00 b. 26 sq. m. but not more than 100 sq. m. 300.00 c. 50 sq. m. but not more than 100 sq. m. 400.00 d. More than 100 sq. m. 500.00 Hotels, Apartments, Motels and Lodging Houses a. Not more than 100 sq. m. 300.00 b. 101 sq. m. but not more than 200 sq. m. 500.00 c. More than 200 sq. m. 800.00 Restaurants, Day and Night Clubs, Cafs, and Eateries a. Not more than 10 sq. m. 200.00 b. 11 sq. m but not more than 100 sq. m. 500.00 c. 101 sq. m. but not more than 200 sq. m. 700.00 d. More than 200 sq. m. 1,000.00 Movie houses and Retailers a. Not more than 10 sq. m. P200.00 b. 10 sq. m. but not more than 25 sq. m. 300.00 c. 11 sq. m. but not more than 50 sq. m. 400.00 d. More than 100 sq. m. 600.00 Other Business not mentioned above a. Not more than 50 sq. m. 200.00 b. 51 sq. m. but not more than 100 sq. m. 300.00 c. More than 100 sq. m. 400.00 Residential Houses a. Not more than 50 sq. m. 100.00 b. 51 sq. m. but not more than 200 sq. m. 200.00 c. More than 200 sq. m. 400.00 SECTION 5C.02. Time of Payment . The fees prescribed in this Article shall be paid to the Municipal Treasurer on or before the tenth (10th) day of every month or the authorized representative who shall collect the said fee from the establishment and residential houses. SECTION 5C.03. Administrative Provisions . (a) For purposes of the imposition, the area of garbage collection shall be the business area and residential area within the Municipality that can be reached by the Garbage Truck for garbage collection. (b) The owner or operator of the aforementioned business establishments and residential houses shall provide for their premises the required garbage can or receptacle, which shall be placed in front of their place before the time of garbage collection. (c) The Sanitary Inspector (for the Municipal Health Officer) shall inspect once every month the said business establishment and residential house to find out whether garbage is properly disposed of within the premises. (d) This Article shall not apply to business operators or establishments and residential houses which provide their own system of garbage disposal. ARTICLE D Charges for Parking SECTION 5D.01. Imposition of Fee . There shall be collected fees for the use of municipal owned parking area or designated streets for pay parking in accordance with the following schedule: (a) Day Parking Rates Vehicle Type Annual Daily Tricycle P5.00 Private Cars and Service Vehicles 10.00 Passenger Jeepneys 10.00 Cargo Trucks/Delivery Vans 15.00 Passenger Bus 20.00 (b) Towing Fee of P300.00 and impounding fee of P100.00/day shall be collected from owners of vehicles who shall violate the provisions of this Article. SECTION 5D.02. Time of Payment . The fees herein imposed shall be paid to the Municipal Treasurer or to his duly delegated representative upon parking thereat. ARTICLE E Municipal Health Service Fees SECTION 5E.01. Imposition of Fees. The following schedule of fees is hereby imposed for services of facilities rendered by the Municipal Health Center: Amount of Fee 1) Medical Fees Suturing of Wound P20.00 Circumcision 60.00 Normal Spontaneous Vaginal Delivery 500.00 Inhalation/Nebulization fee with Medicine 15.00 Annual Medical/Dental Examination 30.00 IUD Insertion 30.00 Health Cards 15.00 2) Dental Services Dental Extraction 50.00 3) Laboratory Fees Complete Blood Count 30.00 Platelet Count 30.00 Blood Typing 30.00 RBS 50.00 Fecalysis 25.00 Urinalysis 25.00 Pregnancy Test (urine) 90.00 Sputum Examination 40.00 Pap smear-excluding reading 100.00 Water Bacteriological Analysis 150.00 Water Chemical Analysis 60.00/parameter SECTION 5E.02. Time and Manner of Payment . The fees herein shall be paid upon application of health services. SECTION 5E.03. Exemptions . 1. Residents who are certified by the assigned Municipal Health Officer as indigent and upon approval by the Municipal Mayor may be exempted from the payment of any or all fees in this schedule. 2. 75% discounts shall be given to Barangay Health Workers (BHW), Day Care Workers(DCW), Community Development Workers and Barangay Tanod except for water analysis. 3. All NTP clients shall be exempted from sputum examination fee. 4. Senior citizen shall be given a 25% discount on all fees except for water analysis. ARTICLE F Cemetery Charges SECTION 5F.01. Imposition of Fees . There shall be collected the following rental fees for the rental of Municipal Cemetery lots Fee for Lease Period (a) Rental fee for each burial lot 750.00 (b) For Niches (constructed by lessee) 1,000.00 (c) For every additional layer thereof 750.00 (d) For Niches (constructed by LGU Initial rental fee for 5 years of 1,000.00 plus the actual cost of the niche). SECTION 5F.02. Time of Payment . The fee shall be paid to the Municipal Treasurer upon application for a burial permit prior to the construction thereon of any structure whether permanent or temporary, or to the interment of the deceased. Thereafter, the fee shall be paid within twenty (20) days before the expiration of the lease period. The fee shall not be collected in a pauper's burial, upon recommendation of the Municipal Mayor. SECTION 5F.03. Administrative Provisions . (a) As used in this Article, Municipal Cemetery shall refer to the lot owned by this municipality located at Buenavista. (b) A standard cemetery lot shall be three (3) meters long and one (1) meter wide or three (3) square meters. (c) Except in cases allowed under existing laws and regulations, no person may be buried or interred, permanently or temporarily, other than in properly designated cemeteries or burial grounds. (d) In addition to the burial permit, a certificate of death issued by the attending physician or Municipal Health Officer; or, if no medical officer is available, by the Municipal Mayor, Municipal Administrator, or any member of the Sangguniang Bayan shall be required. (e) Any construction of whatever kind or nature in the public cemetery whether for temporary or perpetual use, shall only be allowed after the approval of a permit issued by the Municipal Mayor, upon recommendation of the Municipal Health Officer. (f) The lease period shall be 5 years. In case a lessee intends to renew the lease after its termination, he must inform the Municipal Treasurer within thirty (30) days before the expiry date of the lease, and shall pay the corresponding fees therefore. (g) It shall be the duty of the Municipal Treasurer to prepare and submit to the Municipal Mayor a list of the leases that are to expire five (5) days prior to the expiration date. The Municipal Treasurer shall send a reminder to the lessee of the expiration of his lease, two (2) weeks prior to the expiration date of the lease. (h) Failure of the nearest relatives to renew the lease for a period of one (1) year from the expiry date and/or upon notice is consider as waiver that they are not interested anymore of the burial lot or niche. (i) The Municipal Treasurer shall keep a register of leases of cemetery lots. ARTICLE G Rental Fee on Mineral Lands SECTION 5G.01. Definitions . When used in this Article. (a) Minerals means all naturally occurring inorganic substances in solid, liquid, or any intermediate state including coal. Soil which supports organic life, sand and gravel, guano, petroleum, geothermal energy and natural gas are included in this term but are governed by special laws. (b) Mineral Lands are those lands in which minerals exist in sufficient quantity and grade to justify the necessary expenditures in extracting and utilizing such minerals. SECTION 5G.02. Collection of Fee . There shall be collected an annual rental fee from the lessee of mineral lands in this municipality for the exploration, development and exploitation and disposition of minerals form said lands covered by lease in accordance with the following rates: (a) On coal-bearing public lands One Hundred Pesos (P100.00) per hectare or fraction thereof for each and every year for the first ten (10) years; and Fifty Pesos (P 50.00) per hectare or fraction thereof for each and every year thereafter during the lease period. (b) On public lands bearing quarry resources One Hundred Pesos (P100.00) per hectare or fraction thereof for each and every year during the lease period. (c) On all other mineral lands containing metallic or non-metallic minerals under Existing mining laws and decrees. One Hundred Pesos (P100.00) per hectare, or a fraction thereof for each and every year during the lease period. SECTION 5G.03. Time of Payment . The rental fee shall be paid in advance to the Municipal Treasurer or his duly authorized representative on the date of the granting of the lease and on the same date every year thereafter during the life of the lease. ARTICLE H Occupation Fee for Mining Claims SECTION 5H.01. Definition . When used in this Article Occupation Fee is a fee payable by any locator or occupant of any mining claim. SECTION 5H.02. Collection of Fee . There shall be collected an annual occupation fee on locator, holder or occupant of mining claim in the amount of Five Hundred Pesos (P500.00) per hectare or fractional part thereof, until the lease covering the mining claim shall have been granted. SECTION 5H.03. Time of Payment . The fee shall be payable to the Municipal Treasurer on the date of registration of the mining claim and on the same date every year thereafter, until the lease covering the mining claim shall have been granted. SECTION 5H.04. Administrative Provisions . The Municipal Treasurer shall keep a list of all registered mining claims indicating therein the name of locators, area in hectares and date of registration. ARTICLE I Slaughter and Corral Fees SECTION 5I.01. Imposition of Fees . There shall be imposed the following: (a) Permit Fee to Slaughter . Before any animal is slaughtered for public consumption, a permit fee thereof shall be secured from the Municipal Veterinarian or his duly authorized representative who will determine whether the animal is fit for human consumption, thru the Municipal Treasurer upon payment of the corresponding fees, as follows: Per Head Large cattle P75.00 Hogs 30.00 Goat/Sheep 20.00 All others 15.00 (b) Slaughter Fee . The fee shall be paid to cover the cost of service in the slaughter of animals at the municipal slaughterhouse, in accordance with the following rates: Large cattle/kilo P0.50 Hogs 0.25 Goat/Sheep 0.25 All others 0.25 (c) Corral Fee , per head, per day or fraction thereof: Large cattle P10.00 Hogs 8.00 Goat/Sheep 5.00 All others 5.00 SECTION 5I.02. Prohibition . Permit to slaughter shall not be granted nor the corresponding fee collected on animals condemned by the Municipal Veterinarian. SECTION 5I.03. Time of Payment . (a) Permit Fee . The fee shall be paid to the Municipal Treasurer upon application for a permit to slaughter with the Municipal Veterinarian. (b) Slaughter Fee . The fee shall be paid to the Municipal Treasurer or his authorized representative before the slaughtered animal is removed from the public slaughterhouse, or before the slaughtering of the animal if it takes place elsewhere outside the public slaughterhouse. (c) Corral Fee . The fee shall be paid to the Municipal Treasurer before the animal is kept in the municipal corral or any place designated as such. If the animal is kept in the coral beyond the period paid for, the fees due on the unpaid period shall first be paid before the same animal is released from the corral. SECTION 5I.04. Administrative Provisions . (a) The slaughter of any kind of animal intended for sale shall be done only in the municipal slaughterhouse designated as such by the Sangguniang Bayan. The slaughter of animals intended for home consumption may be done elsewhere, except large cattle which shall be slaughtered 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 Municipal Treasurer shall require for branded cattle, the production of the certificate of ownership and certificate of transfer showing title in the name of the person applying for the 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 Municipal Treasurer shall require such evidence as will be satisfactory to him regarding the ownership of the animal for which permit to slaughter has been requested. For unbranded cattle of the required age, the necessary certificate of ownership and/or transfer shall be issued, and the corresponding fees collected therefore before the slaughter permit is granted. (c) Before any animal is slaughtered for public consumption, a permit therefore shall be secured from the Municipal Veterinarian or his duly authorized representative, through the Municipal Treasurer. The permit shall bear the date and month of issue and the stamp of the Municipal Veterinarian, as well as the page of the book in which said permit number is entered and wherein the name of the 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 J Toll Fees or Charges SECTION 5J.01. Imposition of Fee or Charges . There shall be collected a fee or charge for the use of the municipal wharves and ports by the following vehicles. Type of Vehicle Amount (a) Truck P10.00 (b) Public Utility Vehicle (PUJ) 6.00 (c) Private Cars 5.00 (d) Tricycle 4.00 (e) Trisikad 2.50 SECTION 5J.02. Exemptions . No such tolls or fees or charges shall be collected from Vehicles of Armed Forces of the Philippines and Philippine National Police on mission, ambulances, post office, physically handicapped, and disabled citizens who are sixty-five (65) years or older. SECTION 5J.03. Time of Payment . Fees and charges for the use of the above mentioned facilities shall be made at one time per day. SECTION 5J.04. Administrative Provision . When public safety and welfare so requires, the Sangguniang Bayan may discontinue the collection of tolls and thereafter said facility shall be free and open for public use. ARTICLE K Wharfage and Usage Fees SECTION 5K.01. Imposition of Fee . There shall be collected wharfage and usage fees at the rates fixed by and in accordance with applicable rules and regulations prescribed by the Philippine Ports Authority (PPA). The following port charges on domestic vessels and cargoes shall apply: Domestic Port Charge Existing Rate Jan. 1, 2007 Jan. 1, 2008 Jan. 1, 2009 A. Domestic Dockage Fee (Usage Fee) at a Government Port - 6 to 100 GRT per calendar day or fraction thereof P51.00 P61.00 P72.00 P82.00 - Over 100 GRT per GRT per calendar day or fraction thereof 0.50 0.60 0.70 0.80 A1. Domestic vessels calling at officially registered private ports shall be charge at one-half (1/2) of the Domestic Dockage Fee at a government port. A2. Registered bay and river trade vessels shall also be charged one-half (1/2) of the required Domestic Dockage Fee but in no case less than or more than the following charges for a calendar day or fraction thereof. Existing Rate Jan. 1, 2007 Jan. 1, 2008 Jan. 1, 2009 Not less than P51.00 P61.00 P72.00 P82.00 Not more than 255.00 308.00 360.00 413.00 A3. Lay-up Fee for domestic vessels shall be one-half (1/2) of the applicable Domestic Dockage Fee. B. Domestic Wharfage Fee Existing Rate Jan. 1, 2007 Jan. 1, 2008 Jan. 1, 2009 B1. Non-Containerized Cargoes - Cargoes in sacks/bags/bulk/uncrated live animals/steel products/logs and lumber/heavy lift Per Metric Ton - Others P5.00 P6.00 P7.00 P9.00 Per revenue ton 4.00 5.00 6.00 7.00 B2. Containerized Cargoes 10' box or shorter 34.00 43.00 52.00 63.00 35' Box 86.00 107.00 131.00 157.00 40' Box 104.00 129.00 157.00 189.00 45' Box 121.00 151.00 184.00 221.00 B3. Domestic cargoes whether containerized or not, that are loaded/discharged at anchor without using any government wharf or at officially registered private ports shall be charged one-half (1/2) of the usual Domestic Wharfage Fee. SECTION 5K.02. Time of Payment . The fees in this Article shall be paid to the Municipal Treasurer and or her duly delegated representative as deputized by the PPA before leaving the Port Area. SECTION 5K.03. Administrative Provisions . 1. It shall be the duty of the Municipal Treasurer or the duly designated local official to secure annually from Philippine Ports Authority (PPA) pertinent rules and regulations required to implement this article and to obtain the revised schedule of fees as soon as they are promulgated and become effective. 2. The 10% share in collection of fees in this Article shall be remitted to the Authority after the end of the month as stated in the Memorandum of Agreement. CHAPTER VI Community Tax SECTION 6A.01. Imposition of Tax . There shall be imposed a community tax on persons, natural or juridical, residing in the municipality. SECTION 6A.02. Individuals Liable to Community Tax . Every inhabitant of the Philippines who is a resident of this municipality, eighteen (18) years of age or over who has been regularly employed on a wage or salary basis for at least thirty (30) consecutive working days during any calendar year, or who is engaged in business or corporation, or who owns real property with an aggregate assessed value of One Thousand (P1,000.00) Pesos or more, or who is required by law to file an income tax return shall pay an annual community tax of Five (P5.00) Pesos and an annual additional tax of One Peso (P1.00) for every One Thousand Pesos (P1,000.00) of income regardless of whether from business, exercise of profession or from property which in no case shall exceed Five Thousand Pesos (P5,000.00). In the case of husband and wife, the additional tax herein imposed shall be based upon the total property owned by them and the total gross receipts or earnings derived by them. SECTION 6A.03. Juridical Persons Liable to Community Tax . Every corporation no matter how created or organized, whether domestic or resident-foreign, engaged in or doing business in the Philippines whose principal office is located in this Municipality shall pay an annual Community Tax of Five Hundred Pesos (P500.00) and an additional tax, which in no case, shall exceed Ten Thousand Pesos (P10,000.00) in accordance with the following schedule: (a) For every Five Thousand Pesos (P5,000.00) worth of real property in the Philippines owned by it during the preceding year based on the valuation used in the payment of real property tax under existing laws, found in the assessment rolls of this municipality where the real property is situated Two (P2.00) Pesos; and (b) For every Five Thousand Pesos (P5,000.00) of gross receipts or earnings derived by it from its business in the Philippines during the preceding year Two Pesos (P2.00). 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 6A.04. Exemptions . The following are exempted from the Community Tax: Diplomatic and consular representatives; and Transient visitors when their stay in the Philippines does not exceed three (3) months. SECTION 6A.05. Place of Payment . The Community Tax shall be paid in the Office of the Municipal Treasurer or to the deputized Barangay Treasurer. SECTION 6A.06. Time of Payment; Penalties for Delinquency . (a) The Community Tax shall accrue on the first (1st) day of January each year which shall be 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 dare, 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 6A.07. Community Tax Certificate . A Community Tax Certificate shall be issued to every person or corporation upon payment of the Community Tax. A Community Tax Certificate may also be issued to any person or corporation not subject to the Community Tax upon payment of One Peso (P1.00). SECTION 6A.08. 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 6A.09. Collection and Allocation of Proceeds of the Community Tax . (a) The Municipal Treasurer shall deputize the Barangay Treasurers, subject to existing laws and regulations, to collect the Community Tax payable by individual taxpayers in their respective jurisdictions; provided, however, that said Barangay Treasurer shall be bonded in accordance with existing laws. (b) One Hundred Percent (100%) of the proceeds of the Community Tax actually and directly collected by the Municipal Treasurer shall accrue entirely to the general fund of this Municipality. (c) The proceeds of the Community Tax collected through the Barangay Treasurers shall be apportioned as follows: (1) Fifty (50%) percent shall accrue to the general fund of the Municipality; and (2) Fifty (50) percent shall accrue to the Barangay where the tax is collected. CHAPTER VII General Administrative Provisions ARTICLE A Collection and Accounting of Municipal Taxes and Other Impositions SECTION 7A.01. Tax Period . Unless otherwise provided in this Ordinance, the tax period for all local taxes, fees, and charges imposed under this Ordinance shall be the calendar year. SECTION 7A.02. Accrual of Tax . Unless otherwise provided in this Ordinance, all taxes and charges imposed herein shall accrue on the first (1st) day of January of each year. However, new taxes, fees or charges, or changes in the rate of existing taxes, fees, or charges, shall accrue on the first (1st) day of the quarter next following the effectivity of the Ordinance imposing such new levies or taxes. SECTION 7A.03. Time of Payment . Unless specifically provided herein, all taxes, fees, and charges imposed in this Ordinance shall be paid within the first twenty (20) days of January or each subsequent quarter as the case may be. SECTION 7A.04. Surcharge for Late Payment . Failure to pay the tax described in this Article within the time required shall subject the taxpayer to a surcharge of twenty-five percent (25%) of the original amount of tax due, such surcharge to be paid at the same time and in the same manner as the tax due. SECTION 7A.05. Interest on Unpaid Tax . In addition to the surcharge imposed herein, where the amount of any other revenue due to the municipality except voluntary contributions or donations, is not paid on the date fixed in the ordinance, or in the contract, expressed or implied, or upon the occurrence of the event which has given rise to its collection, there shall be collected as part of that amount an interest at the rate not to exceed two percent (2%) per month from the date it is due until it is paid, but in no case shall the total interest on the unpaid amount or a portion thereof exceed thirty-six (36) months. Where an extension of time for the payment of the tax has been granted and the amount is not paid in full prior to the expiration of the extension, the interest above-mentioned shall be collected on the unpaid amount from the date it becomes originally due until fully paid. SECTION 7A.06. Collection . Unless otherwise specified, all taxes, fees and charges due to this municipality shall be collected by the Municipal Treasurer or his duly authorized representatives. Unless otherwise specifically provided in this Ordinance or under existing laws and ordinances, the Municipal Treasurer is hereby authorized, subject to the approval of the Municipal Mayor, to promulgate rules and regulations for the proper and efficient administration and collection of taxes, fees and charges herein levied and imposed. SECTION 7A.07. Issuance of Receipts . It shall be the duty of the Municipal Treasurer or his authorized representative to issue the required official receipt to the person paying the tax, fee or charge wherein the date, amount, name of the person paying and the account for which it is paid, are shown. The Ordinance Number and the specific SECTION thereof upon which collections are based shall invariably be indicated on the face of all official receipts acknowledging payment of taxes, fees, or charges. SECTION 7A.08. Record of Persons Paying Revenue . It shall be the duty of the Municipal Treasurer to keep a record, alphabetically arranged and open to public inspection during office hours, of the names of all persons paying municipal taxes, fees and charges. He shall, as far as practicable, establish and keep current the appropriate tax roll for each kind of tax, fee or charge provided in this Ordinance. SECTION 7A.09. Accounting of Collections . Unless otherwise provided in this Ordinance and other existing laws and ordinances, all monies collected by virtue of this Ordinance shall be accounted for in accordance with the provisions of existing laws, rules and regulations and credited to the General Fund of the Municipality. SECTION 7A.10. Examination of Books of Accounts . The Municipal Treasurer shall, by himself or through any of his deputies duly authorized in writing, examine the books of accounts and other pertinent records of the business establishments doing business within the municipality, and subject to municipal taxes, to ascertain, assess and collect the true and correct amount of the tax due from the taxpayer concerned. Such examination shall be made during regular business hours once every year for every tax period, which shall be the year immediately preceding the examination. Any examination conducted pursuant to the provisions of this Section shall be certified to by the examining official and such certificate shall be made of record in the books of accounts of the taxpayer concerned. In case the examination herein authorized is to be made by a duly authorized deputy of the Municipal Treasurer, there shall be written authority issued to the former which shall specifically state the name, address and business of the taxpayer whose books of accounts and pertinent records are to be examined, the date and place of such examination, and the procedure to be followed in conducting the same. For this purpose, the records of the Revenue District Office of the Bureau of Internal Revenue shall be made available to the Municipal Treasurer, his deputy or duly authorized representative. The forms and the guidelines to be observed for the proper and effective implementation of this SECTION shall be those prescribed by the Department of Finance. SECTION 7A.11. Accrual to the General Fund of Fines, Costs and Forfeitures . Unless otherwise provided by law or ordinance, fines, costs, forfeitures and other pecuniary liabilities imposed by the court for violation of any municipal ordinance shall accrue to the General Fund of the municipality. SECTION 7A.12. Automatic Adjustment of Fees . Fees collected by the Municipal Treasurer shall be automatically increased at the rate of ten percent (10%) every five (5) years. ARTICLE B Civil Remedies for Collection of Revenues SECTION 7B.01. Local Government's Lien . Local taxes, fees, charges and other revenues herein provide constitute a lien, superior to all liens, charges or encumbrances in favor of any person, enforceable by appropriate administrative or judicial action, not only upon any property or rights therein which may be subject to lien but upon also property used in business, occupation, practice of profession or calling, or exercise of privilege with respect to which the lien is imposed. The lien may only be extinguished upon full payment of the delinquent local taxes, fees, and charges including related surcharges and interest. SECTION 7B.02. Civil Remedies . The civil remedies for the collection of local taxes, fees, or charges, and related surcharges and interest resulting from delinquency shall be: (a) By administrative action through distraint of goods, chattels or effects, and other personal property of whatever character, including stocks and other securities, debts, credits, bank accounts, and interest in and rights to personal property, and to levy upon real property and interest in or rights to real property; and (b) By judicial action. Either of these remedies or all may be pursued concurrently or simultaneously at the discretion of the Municipal Treasurer. SECTION 7B.03. Distraint of Personal Property . The remedy by distraint shall proceed as follows: (a) Seizure . Upon failure of the person owing any local tax, fee or charge to pay the same at the time required, the Municipal Treasurer or his deputy may, upon written notice, seize or confiscate any personal property belonging to the person or any personal property subject to the lien, in sufficient quantity to satisfy the tax, fee or charge in question, together with any increment thereto incident to delinquency and the expenses of seizure. In such case, the Municipal Treasurer or his deputy shall issue a duly authenticated certificate based upon the records of this office showing the fact of delinquency and the amount of the tax, fee or charge and penalty due. Such certificate shall serve as sufficient warrant for the distraint of personal property aforementioned, subject to the taxpayer's right to claim exemption under the provisions of existing laws. Distrained personal property shall be sold at public auction in the manner herein provided for. (b) Accounting of Distrained Goods . The officer executing the distraint shall make or cause to be made an account of the goods, chattels or effects distrained, a copy of which signed by himself shall be left either with the owner or person from whose possession the goods, chattels, or effects are taken, or at the dwelling or place of business of that person and with someone of suitable age and discretion, to which list shall be added a statement of the sum demanded and a note of the time and place of sale. (c) Publication . The officer shall forthwith cause a notification to be exhibited in not less than three (3) conspicuous places in the territory of the local government units where the distraint is made; specifying the time and place of sale, and the articles distrained. The time of sale shall not be less than twenty (20) days after notice to the owner or possessor of the property as above specified and the publication or posting of the notice. One place for the posting of the notice shall be at the Office of the Municipal Mayor. (d) Release of Distrained Property Upon Payment Prior to Sale . If not any time prior to the consummation of the sale, all proper charges are paid to the officer conducting the same, the goods or effects distrained shall be restored to the owner. (e) Procedure of Sale . At the time and place fixed in the notice, the officer conducting the sale shall sell the goods or effects so distrained at public auction to the highest bidder for cash. Within five (5) days after the same, the Municipal Treasurer, shall make a report of the proceedings in writing to the Municipal Mayor. Should the property distrained be not disposed of within one hundred and twenty (120) days from the date of distraint, the same shall be considered as sold to the local government unit concerned for the amount of the assessment made thereon by the Committee on Appraisal and to the extent of the same amount, the tax delinquencies shall be canceled. Said Committee on Appraisal shall be composed of the Municipal Treasurer as Chairman, with a representative of the Commission on Audit and the Municipal Assessor as Members. (f) Disposition of Proceeds . The proceeds of the sale shall be applied to satisfy the tax including the surcharges, interest, and other penalties incident to delinquency, and the expenses of the distraint and sale. The balance over and above what is required to pay the entire claim shall be returned to the owner of the property sold. The expenses chargeable upon the seizure and sale shall embrace only the actual expenses of seizure and preservation of the property pending the sale, and no charge shall be imposed for the services of the local officer or his representative. Where the proceeds of the sale are insufficient to satisfy the claim, other property may, in like manner, be distrained until the full amount de, including all expenses, is collected. (g) Levy on Real Property . After the expiration of the time required to pay the delinquency tax, fee or charge, real property may be levied on before, simultaneously or after the distraint of personal property belonging to the delinquent taxpayer. To this end, the Municipal Treasurer, shall prepare a duly authenticated certificate showing the name of the taxpayer and the amount of the tax, fee or charge, and penalty due from him. Said certificate shall operate with the force of a legal execution throughout the Philippines. Levy shall be effected by writing upon said certificate of description of the property upon which levy is made. At the same time, written notice of the levy shall be mailed to or served upon the Assessor and Register of Deeds of the municipality who shall annotate the levy on the tax declaration and certificate of title of the property, respectively, and the delinquent taxpayer or, if he be absent from the municipality, to his agent or the manager of the business in respect to which the liability arose, or if there be none, to the occupant of the property in question. In case the levy on real property is not issued before or simultaneously with the warrant of distraint on personal property, and the personal property of the taxpayer is not sufficient to satisfy his delinquency, the Municipal Treasurer, shall within thirty (30) days after execution of the distraint, proceed with the levy on the taxpayer's real property. A report on any levy shall, within ten (10) days after receipt of the warrant, be submitted by the levying officer to the Sangguniang Bayan. (h) Penalty for Failure to Issue and Execute Warrant . Without prejudice to criminal prosecution under the Revised Penal Code and other applicable laws, the Municipal Treasurer, if he fails to issue or execute the warrant of distraint or levy after the expiration of the time prescribed, or if he is found guilty of abusing the exercise thereof by competent authority, shall be automatically be dismissed from the service after due notice and hearing. (i) Advertisement and Sale . Within thirty (30) days after levy, the Municipal Treasurer shall proceed to publicly advertise for sale or auction the property or a usable portion thereof as may be necessary to satisfy the claim and cost of sale; and such advertisement shall cover a period of at least thirty (30) days. It shall be effected by posting a notice at the main entrance of the city hall, and in a public and conspicuous place in the barangay where the real property is located, and by publication once a week for three (3) weeks in a newspaper of general circulation in the municipality. The advertisement shall contain the amount of taxes, fees or charges, and penalties due thereon, and the time and place of sale, the name of taxpayer against whom the taxes, fees or charges are levies, and a short description of the property to be sold. At any time before the date fixed for the sale, the taxpayer may stay the proceedings by paying the taxes, fees, charges, penalties and interests. If he fails to do so, the sale shall proceed and shall be held either at the main entrance of the municipal hall or on the property to be sold, or at any other place as determined by the Municipal Treasurer, conducting the sale and specified in the notice of sale. (j) Within thirty (30) days after the sale, the Municipal Treasurer or his deputy shall make a report of the sale to the Sangguniang Bayan, and which shall form part of his records. After consultation with the Sangguniang Bayan, and which shall form part of his records. After consultation with the Sanggunian, the Municipal Treasurer shall make and deliver to the purchaser a certificate of sale, showing proceedings of the sale, describing the property sold, stating the name of the purchaser and setting out the exact amount of all taxes, fees, charges and related surcharges, interests, or penalties: Provided, however, that any excess in the proceeds of the sale over the claim and cost of sales shall be turned over to the owner of the property. The Municipal Treasurer may, by a duly approved ordinance, advance an amount sufficient to defray the costs of collection by means of the remedies provided for in this Ordinance, including the preservation or transportation in case of personal property, and the advertisement and subsequent sale, in cases of personal and real property including improvements thereon. Redemption of Property Sold . Within one (1) year from the date of sale, the delinquent taxpayer or his representative shall have the right to redeem the property upon payment to the Municipal Treasurer of the total amount of taxes, fees or charges, and related surcharges, interests or penalties from the date of delinquency to the date of sale, plus interest of not more than two percent (2%) per month on the purchase price from the date of purchase to the date of redemption. Such payment shall invalidate the certificate of sale issued to the purchaser and the owner shall be entitled to a certificate of redemption from the Municipal Treasurer or his representative. The Municipal Treasurer or his deputy upon surrender by the purchaser of the certificate of sale previously issued to him, shall forthwith return to the latter the entire purchase price paid by him plus the interest of not more than two percent (2%) per month herein provided for, the portion of the cost of sale and other legitimate expenses incurred by him, and said property thereafter shall be free from the lien of such taxes, fees or charges and other related surcharges, interests, and penalties. The owner, shall not, however, be deprived of the possession of said property and shall be entitled to the rentals and other income thereof until the expiration of the time allowed for its redemption. (k) Final Deed of Purchaser . In case the taxpayer fails to redeem the property as provided herein, the Municipal Treasurer shall execute a deed conveying to the purchaser so much of the property as has been sold, free from liens of any taxes, fees, charges, related surcharges, interests and penalties. The deed shall sufficiently recite all the proceedings upon which the validity of the sale depends. (l) Purchase of Property by the Municipality for Want of Bidder . In case there is no bidder for the real property advertised for sale as provided herein or if the highest bid is for an amount insufficient to pay the taxes, fees, or charges, related surcharges, interests, penalties and cost, the Municipal Treasurer shall purchase the property on behalf of the municipality to satisfy the claim and within two (2) days thereafter shall make a report to his proceedings which shall be reflected upon the records of his office. It shall be the duty of the Registrar of Deeds concerned upon registration with his office of any such declaration of forfeiture to transfer the title of the forfeited property to this municipality without the necessity of an order from a competent court. Within one (1) year from the date of such forfeiture the taxpayer or any of his representative, may redeem the property by paying to the Municipal Treasurer the full amount of the taxes, fees, charges and related surcharges, interests or penalties, and the costs of sale. If the property is not redeemed as provided herein, the ownership thereof shall be fully vested on the municipality. (m) Resale of Real Estate Take for Taxes, Fees or Charges . The Sangguniang Bayan may, by a duly approved ordinance, and upon notice of not less than twenty (20) days, sell and dispose of the real property acquired the preceding paragraph at public auction. The proceeds of the sale shall accrue to the general fund of this municipality. (n) Collection of Delinquent Taxes, Fees, Charges or Other Revenues Through Judicial Action . The municipality may enforce the collection of delinquent taxes, fees, charges or other revenues by civil action in any court of competent jurisdiction. The civil action shall be filed by the Municipal Treasurer within the period prescribed in Section 194 of the Republic Act No. 7160, as implemented under Article 284 of the Implementing Rules and Regulations (IRR). (o) Further Distraint or Levy . The remedies by distraint and levy may be repeated if necessary until the full amount due, including all expenses is collected. (p) Personal Property Exempt from Distraint of Levy . The following property shall be exempt from distraint and the levy, attachment or execution thereof for delinquency in the payment of any local tax, fee or charge, including the related surcharge and interest: 1. Tools and the implements necessarily used by the delinquent taxpayer in the trade or employment; 2. One (1) horse, cow, carabao, or other beast of burden, such as the delinquent taxpayer may select, and necessarily used by him in his occupation; 3. His necessary clothing, and that of all his family; 4. Household furniture and utensils necessary for housekeeping and used for that purpose by the delinquent taxpayer, such as he may select, of a value not exceeding Ten Thousand Pesos (P10,000.00); 5. Provisions, including crops, actually provided for individual or family use sufficient for four (4) months; 6. The professional libraries of doctors, engineers, lawyers and judges; 7. One fishing boat and net, not exceeding the total value of Ten Thousand Pesos (P10,000.00), by the lawful use of which a fisherman earns his livelihood; and 8. Any material or article forming part of a house or improvement of any real property. ARTICLE C Taxpayer's Remedies SECTION 7C.01. Periods of Assessment and Collection . (a) Local taxes, fees, or charges shall be assessed within five (5) years from the date they became due. No action for the collection of such taxes, fees, or charges, whether administrative or judicial, shall be instituted after the expiration of such period: Provided, that taxes, fees, or charges which have accrued before the effectivity of the Local Government Code of 1991 may be assessed within a period of five (5) years from the date they became due. (b) In case of fraud or intent to evade the payment of taxes, fees, or charges, the same may be assessed within ten (10) years from discovery of the fraud or intent to evade payment. (c) Local taxes, fees, or charges may be collected within five (5) years from the date of assessment by administrative or judicial action. No such action shall be instituted after the expiration of said period: Provided, however, that taxes, fees and charges assessed before the effectivity of the LGC of 1991 may be assessed within a period of three (3) years from the date of assessment. (d) The running of the periods of prescription provided in the preceding paragraphs shall be suspended for the time during which: 1. The treasurer is legally prevented from making the assessment of collection; 2. The taxpayer requests for a reinvestigation and executes a waiver in writing before expiration of the period within which to assess or collect; and 3. The taxpayer is out of the country or otherwise cannot be located. SECTION 7C.02. Protest of Assessment . When the Municipal Treasurer or his duly authorized representative finds that correct taxes, fees, or charges have not been paid, he shall issue a notice of assessment stating the nature of the tax, fee or charge, the amount of deficiency, the surcharges, interests and penalties. Within sixty (60) days from the receipt of the notice of assessment, the taxpayer may file a written protest with the Municipal Treasurer contesting the assessment; otherwise, the assessment shall become final and executory. The Municipal Treasurer shall decide the protest within sixty (60) days from the time of its filing. In cases where the protest is denied, the taxpayer shall have thirty (30) days from the receipt of denial or form the lapse of the sixty-day period prescribed herein within which to appeal with the court of competent jurisdiction otherwise the assessment becomes conclusive and unappealable. SECTION 7C.03. Claim for Refund of Tax Credit . No case or proceeding shall be maintained in any court for the recovery of any tax, fee, or charge erroneously or illegally collected until a written claim for refund or credit has been filed with the Municipal Treasurer. No case or proceeding shall be entertained in any court after the expiration of two (2) years from the date of payment of such tax, fee or charge, or from the date the taxpayer is entitled to a refund or credit. SECTION 7C.04. Legality of this Code . Any question on the constitutionality or legality of this Ordinance may be raised on appeal within thirty (30) days from the effectivity thereof to the Secretary of Justice who shall render a decision within sixty (60) days from the date of receipt of the appeal: Provided, however, that such appeal shall not have the effect of suspending effectivity of this ordinance and the accrual and payment of the tax, fee or charge levied herein: Provided finally, that within thirty (30) days after the receipt of the decision or the lapse of the sixty-day period without the Secretary of Justice acting upon the appeal, the aggrieved party may file the appropriate proceedings with a court of competent jurisdiction. ARTICLE D Miscellaneous Provisions SECTION 7D.01. Power to Levy Other taxes, Fees or Charges . The municipality may exercise the power to levy taxes, fees or charges on any base or subject not otherwise specifically enumerated herein or taxed under the provisions of the National Internal Revenue Code, as amended, or other applicable laws: Provided, that the taxes, fees or charges shall not be unjust, excessive, oppressive, confiscatory or contradictory to declared national policy. Provided, further, that the ordinance levying such taxes, fees or charges shall not be enacted without any prior public hearing conducted for the purpose. SECTION 7D.02. Publication of the Revenue Code . Within ten (10) days after its approval, a certified copy of this Ordinance shall be published in full for three (3) consecutive days in a newspaper of local circulation. Provided, however, that in cases where there are no newspapers of local circulation, the same may be posted in at least two (2) conspicuous and publicly accessible places. SECTION 7D.03. Public Dissemination of this Code . Copies of this Revenue Code shall be furnished to the Municipal Treasurer for public dissemination. SECTION 7D.04. Authority to Adjust Rates . The Sangguniang Bayan shall have the sole authority to adjust tax rates as prescribed herein not oftener than once every five (5) years, but in no case shall such adjustment exceed ten percent (10%) of the rates fixed under this Code. SECTION 7D.05. Withdrawal of Tax Exemption Privileges . Unless otherwise provided in this Revenue Code, tax exemptions or incentives granted to, or presently enjoyed by all persons, whether natural or juridical, including government-owned or controlled corporations, except local water districts, cooperatives duly registered under RA 6938, non-stock and non-profit hospitals and educational institutions, business enterprises certified by the Board of Investment (BOI) as pioneer or non-pioneer for a period of six (6) and four (4) years, respectively, from the date of registration, business entity, association, or cooperatives registered under R.A. 6810, and printer and/or publisher of books or other reading materials prescribed by DECS as school texts or references, insofar as receipts from the printing and/or publishing thereof are concerned, are hereby withdrawn. CHAPTER VIII General Penal Provisions SECTION 8.01. Penalties for Violation of Tax Ordinance . Any person or persons who violates any of the provisions of this ordinance or the rules or regulations promulgated by authority of this ordinance shall, upon conviction, be punished by a fine of not less than One Thousand Pesos (P1,000.00) nor more than Two Thousand Five Hundred Pesos (P2,500.00) or imprisonment of not less than one (1) month nor more than six (6) months or both, at the discretion of the court. If the violation is committed by any juridical entity, the President, General Manager, or the individual entrusted with the administration thereof at the time of the commission of the violation shall be held responsible or liable therefore. Punishment by a fine or imprisonment as herein provided for, shall not relieve the offender from the payment of the tax, fee or charge imposed under this ordinance. CHAPTER IX Final Provisions SECTION 9.01. Separability Clause . If for any reason, any SECTION or provision of this ordinance shall be held to be unconstitutional or invalid by competent authority, such judgment or action shall not affect or impair the other sections or provisions thereof. SECTION 9.02. Applicability Clause . All other matters relating to the impositions in this ordinance shall be governed by pertinent provisions of existing laws and other ordinances. SECTION 9.03. Repealing Clause . All ordinances, rules and regulations, or part thereof, in conflict with, or inconsistent with any provisions of this ordinance are hereby repealed or modified accordingly. SECTION 9.04. Special Transitory Provisions . (a) Pending enactment of a Separate Market Code, existing provisions on markets and slaughterhouse fees of this Code are retained and deemed to be in full force and effect. Similarly, provisions for fishery rentals and fees shall be in full force and effect. SECTION 9A.05. Effectivity . This ordinance shall take effect on January 1, 2008. FURTHER RESOLVED, to send copies of this ordinance to offices concerned for their information and appropriate action. APPROVED. ENACTED: December 26, 2007. CERTIFIED CORRECT: (SGD.) DELIA A. PAUCHANO Secretary to the Sanggunian ATTESTED BY: (SGD.) GERARDO T. JAVELLANA Municipal Vice Mayor/ Presiding Officer SANGGUNIANG BAYAN MEMBERS (SGD.) CYRIL C. BELTRAN (SGD.) ARTHUR A. CARTEL, JR. (SGD.) NELLY M. SIDEO (SGD.) IGNACIO T. GATINAO (SGD.) DAN ELBY C. HABAA (SGD.) RONNIE L. FERRER (SGD.) REX G. FERNANDEZ (SGD.) RAQUEL A. SAMBAS (SGD.) CYNDI MARIE R. CO SK Fed. President/SB Member APPROVED: (SGD.) SAMUEL T. GUMARIN, MD, MPH Municipal Mayor n Note from the Publisher: Copied verbatim from the official copy. Irregular alphabetical sequence.