The Revised Revenue Code of Calaca 2013

December 9, 2013 Excerpt from the Minutes of the Regular Session of the Sangguniang Bayan of Calaca, Batangas Held at the SB Session Hall of Calaca on 09 December 2013. PRESENT: Hon. Renante L. Macalindong Vice-Mayor/Presiding Hon. Deovic M. Ontangco Councilor Hon. Emilyn D. Alcazar Councilor Hon. Robenson M. Sale Councilor Hon. Rexner Jown V. Pastoral Councilor Hon. Maria Vicenta L. Vidal Councilor Hon. Divina A. Opelanio Councilor Hon. Jerry Raphael I. Katigbak Councilor Hon. Orlando E. Noche Councilor ON OFFICIAL BUSINESS: Hon. Felipe V. Gatdula ABC President ABSENT: None RESOLUTION NO. 082-13 RESOLUTION ENACTING ORDINANCE NO. 13-250 WHEREAS, the Local Chief Executive, Honorable Mayor Sofronio Manuel C. Ona, in a letter, requested ". . . the Sangguniang Bayan to review, revise, update and pass a New Local Revenue Code of the Municipality"; HTcADC WHEREAS, the Revise Revenue Code of Calaca adopted through Ordinance No. 05-160 dated 19 September 2005 became effective on 01 January 2006, however, the same revenue code has not been revised or updated since; WHEREAS, pursuant to Section 191 of the Local Government Code of 1991 (RA 7160), the Municipal Government ". . . shall have the authority to adjust the 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 prescribed under this Code"; WHEREAS, acting upon such authority and with the intent to enhance the municipal government's capability to further enhance the quality of the services it ought to deliver to its constituents, the Sangguniang Bayan recognizes the elemental inevitability of fine-tuning its revenue code; NOW THEREFORE, on motion of Councilor Maria Vicenta L. Vidal duly seconded by Councilor Deovic M. Ontangco and Councilor Robenson M. Sale and by general consent, be it RESOLVED, That the Sangguniang Bayan of Calaca, Batangas ENACT, as it hereby ENACTS, the following ordinance: CALACA BATANGAS ORDINANCE NO. 250-13 AN ORDINANCE ADOPTING THE REVISED REVENUE CODE OF CALACA 2013 Be it ordained by the Sangguniang Bayan of Calaca, Batangas in session assembled, that: CHAPTER I General Provisions SECTION 1. Title. This Ordinance shall be known as "THE REVISED REVENUE CODE OF CALACA 2013." SECTION 2. Scope of Ordinance. This Ordinance shall apply to all kinds, types, or classes of business, trade, occupation or profession on which taxes, fees and charges and other impositions are authorized to be levied, imposed and collected by the provisions of Republic Act 7160, otherwise known as "The Local Government Code of 1991" and other applicable laws. SECTION 3. Construction of Provision . 1. 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". Rules of Construction. In constructing 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 this 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. DETACa d) Computation of Time. The time within which an act is to be done as provided in this Code, or in any rule or regulation issued pursuant to the provisions thereof, when expressed in days, shall be computed by excluding the first day and including the last day, except if the last day falls on a Saturday, Sunday or holiday, in which case, the same shall be excluded in the computation and the business day following shall be considered the last day. e) References. All references to chapters, articles, or sections are to the chapters, articles or sections in this Code unless otherwise specified. f) Conflicting Provisions of Chapters. If the provisions of different chapters conflict with or contravene each other, the provisions of each chapter shall prevail as to all specific matters and questions involved therein. g) Conflicting Provisions of Sections. If the provisions of the different sections in the same article conflict with each other, the provisions of the Section which is the last in point sequence shall prevail. SECTION 4. Definitions. For purposes of this Code, the following definitions shall apply. a) "Agricultural Product" includes the yield of the soil, such as corn, rice, rye, hay, coconuts, sugarcane, tobacco, root crops, vegetables, fruits, flowers, and 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 process to preserve or otherwise to prepare said products for the market such as freezing, fermenting, drying, salting, smoking or stripping for purposes of preserving or otherwise preparing said products for the market; b) "Amusement" is pleasurable diversion and entertainment. It is synonymous to relaxation, avocation, pastime or fun; c) "Amusement places" include theatre's, cinemas, concert halls, circuses, bowling alleys, billiard halls, cockpits and other places of amusement where one seeks admission to entertain oneself by seeing or viewing the show or performance; d) "Banks and other financial institutions" shall refer to all kinds of banks and shall include non-bank financial intermediaries, lending investors, finance and investment companies, pawnshops, money shops, insurance companies, stock markets, stock brokers, and dealers in securities, and foreign exchange, as defined in applicable laws, rules and regulations; e) "Beer House" or "Beer Garden" means an establishment where beer is primarily served to customers and employs no hostess or guest relations officer (GRO) who acts as a partner or companion to customers by sitting and conversing, dancing, singing, eating or drinking with them; f) "Business" means trade or commercial activity regularly engaged in as means of livelihood or with a view to profit; 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; aDSIHc h) "Business Center" is a place for business transactions, a place for transacting business as well as collecting, advertising, purchasing a product or service; i) "Business Process Outsourcing Center" is a place where non-core aspects of certain business are performed by a contracted party. Such services may include telemarketing, call handling, transcription, secretarial support, customer support, directory assistance, information technology support, bookkeeping and other similar activities; j) "Capital Investment" is the capital which a person employs in any undertaking, or which he contributes to the capital of a partnership, corporation or any juridical entity or association in a particular taxing jurisdiction; k) "Charges" refer to pecuniary liability, as rents or fees against persons or property; l) "Chemical Substance" means an organic or inorganic substance of a particular molecular identity excluding radioactive materials and includes any element or uncombined chemical, and any combination of such substances, or any mixture of two or more chemical substances; (m) "Club House" means a place where members of an organization or fraternal society engage in indoor activities; (n) "Contractor" includes person, natural or juridical, not subject to professional tax, 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 section, the term, "contractor" shall include general engineering, building and specialty contractors as defined in applicable laws; persons engaged in filling, demolition, and salvage works; persons engaged in the installation of water, gas, electric light, heat or power system; proprietors or operators of (1) dockyards; (2) smelting plants, engraving, planting, plastic lamination shops, (3) establishments for repairing, repainting, upholstering, washing and greasing of vehicles and other heavy equipment; (4) vulcanizing, recapping and battery charging shops, (5) sawmills, furniture shops and sash factory; (6) welding, body building and repair, motor work and metal craft shops; (7) establishments for the repair of any kind of electrical or mechanical instruments or devices; (8) parking lots or building; tailor shops, dress shops, milliners and hatter shops; (10) beauty shops, barber shops massage clinics; (11) sauna, Turkish, and Swedish baths, slenderizing and body building salons and similar establishments; (12) photographic studios; (13) catering and food handling shops, hotels, motels, lodging houses, dormitories, boarding houses, pension inns, funeral parlors; (14) arrastre, stevedoring, warehousing and forwarding establishment, dealers and lessors of vehicles and heavy equipment; lessors and dealers of real estate; insurance agents and underwriters; master plumbers, smiths, house and sign painters, book binders, lithographers, publishers, except those engaged in the publication or printing of any newspaper, magazine, review or bulletin which appear at intervals with fixed prices for subscription and is not devoted principally to the publication of advertisement; business agents, proprietors of private detectives and watchman agencies; owners, lessors, and distributors of cinematographic films, videos, cassettes and of similar materials; owners of learning institutions, private cemeteries and memorial parks; operators of junk shops; insurance agents and owners of other businesses not enumerated anywhere in this Code; ETHIDa (o) "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; (p) "Corporation" includes partnership, no matter how created or organized, joint stock companies, joint ventures, 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 pursuant to an operating or consortium agreement under a service contract with the government: (1) "General professional partnerships" are partnerships formed by persons for the sole purpose of exercising their common profession, no part of their income of which is derived from engaging in any other trade or industry. (2) The term "resident foreign corporation" when applied to a corporation means a foreign corporation not organized under the laws of the Philippines but engaged in trade or business within the Philippines. (q) "Computer Center" refers to an establishment or business engaged in the use of office computers for rentals, copying, printing, typing, and other activities; (r) "Countryside and Barangay Business Enterprise" refers to any business entity, association, or cooperative registered under the provision of Republic Act Number Sixty Eight Hundred Ten (RA 6810), and Republic Act No. 9178, otherwise known as Barangay Micro-Business (BMBEs) Act of 2002; (s) "Day Club" means a commercial establishment operating at daytime featuring dancing with the use of recorded or live music, employs hostesses or guest relations officers (GRO's) where food and alcoholic drinks may be served; (t) "Dealer" means one whose business is to buy and sell merchandise, goods and chattels as a merchant. He stands immediately between the producers or manufacturers and the consumers 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; (u) "Fee" is a charge fixed by law or ordinance for the regulation and inspection of a business or activity; (v) "Franchise" is a right or privilege affected with public interest which is conferred upon private person or corporation under such terms and conditions as the government and its political subdivisions may impose in the interest of the public welfare, security and safety; cSEDTC (w) "Gross Sales or Receipts" include the total amount of money or its equivalent representing the contract price, compensation or service fee, including the amount charged or materials supplied with the services and deposits or advance payments actually or constructively received during the taxable quarter for the services performed or to be performed by another person excluding discounts if determinable at the time of sales, sales return, excise tax and value added tax (VAT); (x) "Hazardous substances" are substances which present either as: (a) short-term acute hazards such as acute toxicity by ingestion, inhalation or skin absorption, corrosivity or other skin or eye contact hazard or the risk of fire or explosion or; (b) long-term environmental hazards, including chronic toxicity upon repeated exposure; carcinogenicity, which in some case result from acute exposure but with a long latent period; resistance to detoxification process such as biodegradation, the potential to pollute underground or surface waters, or aesthetically objectionable properties such as offensive odors; (y) "Hazardous wastes" are substances that exhibit any of the following characteristics; ignitability, corrosivity, reactivity, or toxicity and that are without any safe commercial, industrial, agricultural or economic usage and are shipped, transported for treatment, dumping or disposal into or in transit through any part of the territory of the Philippines. "Hazardous waste" shall also refer to by-products, side products, process residues, spent reaction media, contaminated plant or equipment or other substances from manufacturing operations and as consumer discards of manufactured products which present unreasonable risk and/or injury to health and safety and to the environment; (z) "Holding company" is a controlling company that has one or more subsidiaries and confines its activities primarily to their management; (aa) "Hostess/Guest Relations Officer" means a woman who entertains socially or acts as a partner or companion to male patrons in a dance hall or bar; (bb) "Information Technology" is the collective term for various technologies involved in the processing and transmitting of information, which include computing, multimedia, telecommunications, microelectronics and their interdependencies; The term Information Technology (IT) offering services both in the domestic and international market shall include IT project management, applications systems development, applications service providers, web development management, database design and development, computer networking and data communications, software development and application (includes programming and adaptation of system software, middleware, application software, for business, media, e-commerce, education, entertainment and all other programs interdependent of this technology) and Information Communications Technology (ICT) facilities operations/management. Information Communications Technology (ICT) refers to support activities such as research and development of high-value added ICT product services, education and manpower development in ICT, incubation of IT service providers, provision of internet services and community access. These support activities also include content development for multi-media or internet processes, knowledge-based and computer-enabled support services like engineering and agricultural design services and consultancies, business process outsourcing like e-commerce, and all other future programs and activities interdependent of this technology. SDAaTC (cc) "Investment Company and Investment House" Investment companies are entities primarily engaged in investing, reinvesting or trading in securities. An investment house is an enterprise engaged in guaranteed underwriting of securities of another person or enterprise, including securities of government and its instrumentalities; (dd) "Levy" means an imposition or collection of an assessment, tax, fee, charge or fine; (ee) "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; (ff) "Lodging House" means a building where persons are supplied with and charged for sleeping accommodations only; (gg) "Manufacturer" includes every person who, by physical or chemical process, alters the exterior texture or form or inner substance of any raw materials or manufactured or partially manufactured product in such manner as to prepare it for special use or uses to which it would not have been put in its original condition, or who by any such process alters the quality of any such raw materials or manufactured product so as to reduce it to marketable shape or prepare it for any of the use of industry or who by such process combines any such raw materials or products of the same or different kinds and in such manner that the finished product of such process or manufacture can be put to a special use or uses to which such raw materials or manufactured or partially manufactured products in their original condition could not have been put and who in addition alters such raw materials or manufactured or partially manufactured product or combines the same to produce such finished products for the purpose of their sale or distribution to others and not for his own use or consumption. (hh) "Marginal farmer or Fisherman" refers to an individual engaged in subsistence farming or fishing which shall be limited to the sale or barter or exchange of products produced by himself or his immediate family; (ii) "Massage clinic" means an establishment where one enters to have a massage for therapeutic and other hygienic purposes; (jj) "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, amphibious trucks and crane, if not used on public roads, vehicles which run only on rails and trackers, tractors, trailers and traction engines of all kinds used exclusively for agricultural purposes; (kk) "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 forests, timberlands, forest reserves and fishery reserves, but also marine waters included between two lines of the municipality touch the sea at low tide and a third line parallel with the general coastline and fifteen (15) kilometres from it, where the two municipalities are so situated on the opposite shores that there is less than fifteen (15) kilometres of marine waters between them, the third line shall be equally distant from the opposite shores of the respective municipalities; (ll) "Night Club" means an establishment open during the night, usually serving liquors and foods providing shows, live entertainment, music and space for dancing, employing hostesses, guest relations officers (GRO's),ago-go dancers, singers or female entertainers; (mm) "Occupation" means one's regular business or employment or an activity which principally takes up one's times, thought and energies. It includes any calling, business, trade, profession or vocation; (nn) "Operator" includes the owner, manager, administrator or any person in charge or responsible for the operation of a business establishment or undertaking; acEHCD (oo) "Peddler" means any person who either for himself or on commission, travels from place to place, and sell 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 or retail dealer as provided in this Section; (pp) "Person" means any natural or juridical being susceptible of rights and obligations or being subject of legal relations; (qq) "Pollution" means any alteration of the physical, chemical, biological properties of any water, air and/or land resources, or any discharge thereto of any liquid, gaseous or solid waste, or any production of unnecessary noise, or any emission of objectionable odor, as will or is likely to create or render such water, air, and/or land resources harmful, detrimental or injurious to public health, safety or welfare, or which will adversely affect their utilization for domestic, industrial, agricultural, recreational or other legitimate purposes; (rr) "Privilege" means a right or immunity granted as a peculiar benefit, advantage or favour; (ss) "Profession" means a calling which requires the passing of an appropriate government board or bar examination, such as the practice of the law, medicine, public accountancy, engineering, etc.; (tt) "Pub House" means an establishment licensed for the sale and consumption of beer and other alcoholic beverages on the premises. Food and refreshments may also be served; (uu) "Rental" means the value of the consideration, whether in money or otherwise, given for the enjoyment or use of a thing; (vv) "Residents" refer to natural persons who have their habitual residence in the province, city or municipality where they exercise their civil rights and fulfil their civil obligations and to juridical persons for which the law or any other provisions creating or recognizing them fixes their residence in a particular province, city or municipality. In the absence of any such law, juridical persons are residents of the province, city or municipality where they have legal residence or principal place of business or where they conduct their business occupation; (ww) "Retail" means a sale where the purchaser buys the commodity for his own consumption, irrespective of the quantity of the commodity sold which includes sale from eateries and restaurants and other establishments of similar nature; (xx) "Revenue" includes taxes, fees and charges that a state or its political subdivision collects and receives into the treasury for public purposes; (yy) "Services" means the duties, works, or functions performed or discharged by a government officer, or by a private person contracted by the government, as the case may be; SDHTEC (zz) "Tiangge" refers to a store or outlet that does not have a fixed location and normally is set up in places like shopping malls, hospitals, office buildings, hotels, villages or subdivisions, churches, parks, sidewalks, streets, and other public places, for the purpose of selling a variety of goods/services for a short duration of time or on special events; (aaa) "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 government needs; (bbb) "Vessel" includes every type of boat, craft or other artificial contrivance used or capable of being used as a means of transportation on water; (ccc) "Video Game Machine Shop or Center" refers to an establishment intended for amusement or playing games with the use of computers, video game machines, and other devices through the purchase of tickets, tokens, cards, and others; (ddd) "Videoke Bar, Folk House, Karaoke Bar, Music Lounge" means establishments wherein food, liquor and beverages are served and costumers participate using videoke/karaoke machines, video cassettes and/or video machines; (eee) "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 a vessel; and (fff) "Wholesale" means a sale where the purchaser buys or imports the commodities for re-sale to persons other than the end-user regardless of the quantity of the transaction. The definition of terms in the National Building Code, Fire Code, the Sanitation Code and other related laws of the Philippines are hereby adopted in this Code. CHAPTER II Taxes on Business SECTION 5. Graduated Tax on Business. 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, Re-packers, Processors, Brewers, Distillers, Rectifiers or Compounders of Liquors, Distilled Spirits, and Wines or Manufacturers of any Article of Commerce of whatever Kind or Nature, in accordance with the following schedule: Amount of Gross Sales or Receipts for the Tax per Annum Preceding Calendar Year Less than Php50,000.00 980.00 50,000 or more but less than 75,000 1,580.00 75,000 or more but less than 100,000 1,965.00 100,000 or more but less than 150,000 2,640.00 150,000 or more but less than 200,000 4,300.00 200,000 or more but less than 300,000 4,600.00 300,000 or more but less than 500,000 6,600.00 500,000 or more but less than 750,000 9,600.00 750,000 or more but less than 1,000,000 12,000.00 1,000,000 or more but less than 2,000,000 16,500.00 2,000,000 or more but less than 3,000,000 19,800.00 3,000,000 or more but less than 4,000,000 23,760.00 4,000,000 or more but less than 5,000,000 27,720.00 5,000,000 or more but less than 6,500,000 29,240.00 6,500,000 or more at a rate not exceeding forty-five percent (45%) of one percent (1%) Provided that in no case shall the tax on gross sales of Php6,500,000.00 or more be less than Php29,240.00. AScHCD Manufacturers or processors of petroleum products, natural gas or petrochemical products are subject to business tax levied under this section. (B) On Wholesalers, Distributors, or Dealers in any Article of Commerce of whatever Kind or Nature in accordance with the following schedule: Amount of Gross Sales or Receipts for the Tax per Annum Preceding Calendar Year Less than Php50,000.00 780.00 50,000 or more but less than 75,000 1,180.00 75,000 or more but less than 100,000 1,580.00 100,000 or more but less than 150,000 2,240.00 150,000 or more but less than 200,000 2,900.00 200,000 or more but less than 300,000 3,980.00 300,000 or more but less than 500,000 5,280.00 500,000 or more but less than 750,000 7,920.00 750,000 or more but less than 1,000,000 10,560.00 1,000,000 or more but less than 2,000,000 12,000.00 2,000,000 or more at a rate of sixty percent (60%) of one percent (1%) Provided that in no case shall the tax on gross sale of Php2,000,000.00 or more be less than Php12,000.00. The businesses enumerated in paragraph (A) above shall no longer be subject to the tax on wholesalers, distributors, or dealers herein provided for. Distributors or dealers of petroleum products, natural gas or petrochemical products are subject to business tax levied under this section. (C) On Exporters, and/or 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 paragraphs (A),(B),and (E) of this Section: (1) Rice and Corn; (2) Wheat or cassava flour, meat, dairy products, locally manufactured, processed or preserved food, sugar and agricultural marine and fresh water products, whether in their original state or not; (3) Cooking oil and cooking gas; (4) Laundry soap, detergents, and medicine; (5) Agricultural implements, equipment and post-harvest facilities, fertilizers, pesticides, insecticides, herbicides and other farm inputs; (6) Poultry feeds and other animal feeds; (7) School supplies; and (8) Cement. For purpose of this provision, the term exporters shall refer to those who are principally engaged in the business of exporting goods and merchandise, as 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 Section. AcICHD (D) On Retailers of any Article of Commerce. Amount of Gross Sales or Receipts for the Rate of Tax Preceding Calendar Year per Annum Php400,000.00 or less Two percent (2%) More than Php400,000.00 One percent (1%) The rate of Two percent (2%) per annum shall be imposed on sales not exceeding Four Hundred Thousand Pesos (Php400,000.00) while the rate of One percent (1%) per annum shall be imposed on sales in excess of the first Four Hundred Thousand Pesos (Php400,000.00). 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 (Php30,000.00) subject to existing laws and regulations. (E) On Retail Dealers or Retailers of Tobacco, its by-products, Liquors and Wines whether imported from other countries or locally manufactured including Fermented Liquors (Beers),Vino Liquors, Tuba, Basi, and other Distilled spirits not classified as Denatured Alcohol. Amount of Gross Sales or Receipts for the Rate of Tax Preceding Calendar Year per Annum Php400,000.00 or less Two and two-tenth percent (2.2%) More than Php400,000.00 One and one tenth percent (1.1%) (F) On Contractors and Independent Contractors including, but not limited, to the following: 1. Dry-cleaning or dyeing establishment, steam laundries and laundries using washing services; 2. Barber shops; 3. Battery charging shops; 4. Beauty parlors; 5. Business agents; 6. Cinematographic film owners, lessors and distributors; 7. Commercial and immigration brokers; 8. Engraving, plating and plastic lamination establishment; 9. Filling, demolition and salvage works contractor; 10. Funeral parlors; 11. Furniture shops; 12. General engineering, general building and specialty contractors as defined under applicable laws; 13. House and/or sign painters; 14. Massage clinics/sauna, Turkish and swedish baths; 15. Master plumbers; 16. Milliners and hatters; 17. Parking lots or establishments for parking purposes; 18. Persons engaged in the installation of water system and gas or electric light, heat or power; TAIaHE 19. Photographic studios; 20. Printers, bookbinders, lithographers; 21. Private Detective or watchman agencies; 22. Proprietors or operators of dockyards; 23. Proprietors or operators of hotels, motel and lodging houses; 24. Proprietors or operators of mine drilling apparatus; 25. Proprietors or operators of smelting plants; 26. Publishers except those engaged in the publication or printing of any newspapers, magazines, review or bulletin which appears at regular intervals with fixed prices for subscription and sale which is not devoted principally to the publication of advertisements; 27. Recapping shops; 28. Repainting shops of motor vehicle and heavy equipment; 29. Repair or welding shops of motor vehicle and heavy equipment; 30. Repair shops for any kind of mechanical and electric devices, instruments, apparatus or furniture; 31. Sawmills under contract to saw or cut logs belonging to others; 32. Shoe repair shops; 33. Shops for planning or surfacing and recutting of lumber; 34. Slenderizing and body building saloons; 35. Smiths (blacksmiths, goldsmith, silversmith, keysmith, locksmith or tinsmiths); 36. Tailoring or dress shops; modiste shops; haberdashery shops; 37. Upholstery shops; 38. Vulcanizing shops; 39. Warehousing or forwarding services; 40. Washing or greasing shops; 41. Other similar establishments. The rate of tax shall be in accordance with the following schedule: Amount of Gross Sales or Receipts for the Tax per Annum Preceding Calendar Year Less than Php50,000.00 660.00 50,000 or more but less than 75,000 1,050.00 75,000 or more but less than 100,000 1,580.00 100,000 or more but less than 150,000 2,370.00 150,000 or more but less than 200,000 3,160.00 200,000 or more but less than 250,000 4,350.00 250,000 or more but less than 300,000 5,540.00 300,000 or more but less than 400,000 7,290.00 400,000 or more but less than 500,000 9,900.00 500,000 or more but less than 750,000 11,100.00 750,000 or more but less than 1,000,000 12,300.00 1,000,000 or more but less than 2,000,000 13,800.00 2,000,000 or more at a rate not exceeding sixty percent (60%) of one percent (1%) Provided, that in no case shall the tax on gross sales of Php2,000,000.00 or more be less than Php13,800.00. For purposes of this section, the tax on general engineering, general building, and specialty contractors shall initially be based on the total contract price, payable in equal annual installment within the project term. cDHAES 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 excess tax payment shall be refunded. In case 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. (G) On other Kinds of Contractors and Independent Contractors or Persons (Natural or Juridical) rendering or offering to render services for-a-fee including, but not limited to the following: 1. Accounting firms or offices rendering accounting or bookkeeping services; 2. Actuarial or appraising offices; 3. Advertising agencies; 4. Belt and buckle shops; 5. Brokering offices (real brokers, customs brokers and similar ones); 6. Business management firms/offices; 7. Carpentry shops; 8. Communications or wire services (radio, telegraph, telefax, etc.) 9. Computer or electronic repair centers or shops; 10. Consultancy firms/offices; 11. Drafting or fine arts shops; painting or sign shops; 12. Employment agencies; 13. Engineering offices rendering services on architectural, civil, chemical, electrical, mechanical, mining, sanitary, agricultural, geodetic, electronics, communications and the like; 14. Flower shops not engaged in wholesale or retail but rendering services upon order customers; 15. Freight services; trucking services; 16. House painting shops/house wiring shops; 17. Ice and cold storage for-a-fee; 18. Interior decoration offices or shops; 19. Judo-karate gyms for-a-fee; 20. Landscaping contracting offices or shops; 21. Lathe machine shops; 22. Law offices rendering legal or notarial services; 23. Medical clinic, dental clinics; optical clinics; and similar clinics; 24. Operators of dancing, driving, judo-karate schools; 25. Perma-press shop; 26. Private hospitals and private educational institutions except those non-profit and non-stock; 27. Promotion offices or agencies; promoters of shows, games or performances; ASEcHI 28. Recopying or duplicating, 13 heat copying or mimeographing services; 29. Rental agencies/offices/shops renting out for-a-fee machines, apparatuses, equipment, contrivances, bicycles, trucks, cars, farm tractors, heavy equipment, electronic devices, tapes, furniture and similar kinds; 30. Repair centers/shops for home appliances; 31. Rental agencies/offices/shops; 32. Repair shops for computers and other electronics equipment; 33. Sculpture shops; 34. Service stations for motor vehicles; 35. Surveying offices (private land surveying or geodetic); 36. Transportation terminals for-a-fee; 37. Vaciador shops; 38. Video coverage services; 39. Watch repair centers or shops; 40. Other similar establishment rendering or offering to render services for-a-fee. The rate of tax shall be in accordance with the following schedule: Amount of Gross Sales or Receipts for the Tax per Annum Preceding Calendar Year Less than Php50,000.00 660.00 50,000 or more but less than 75,000 1,050.00 75,000 or more but less than 100,000 1,580.00 100,000 or more but less than 150,000 2,370.00 150,000 or more but less than 200,000 3,160.00 200,000 or more but less than 250,000 4,350.00 250,000 or more but less than 300,000 5,540.00 300,000 or more but less than 400,000 7,290.00 400,000 or more but less than 500,000 9,900.00 500,000 or more but less than 750,000 11,100.00 750,000 or more but less than 1,000,000 12,300.00 1,000,000 or more but less than 2,000,000 13,800.00 2,000,000 or more at a rate not exceeding sixty percent (60%) 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 P13,800.00. (H) On Banks and Other Financial Institutions, at the rate of sixty percent of one percent (60% or 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. (I) The Rates of Graduated Taxes on the Business hereunder enumerated shall be the following: 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 wages, 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 club, resorts and other similar places, billiard and pool tables, bowling alleys, circuses, carnivals, merry-go-rounds, roller coasters, ferry's wheels, swings, shooting galleries, and other similar contrivances, 14 theatres and cinema houses, boxing stadia, race tracks, cockpit 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; ITAaHc 9. Boarding houses; 10. Hospitals, medical clinics, dental clinic, therapeutic clinics, medical laboratories, dental laboratories; 11. Cockpit operations (to include plasada and cockpit rentals); 12. Operators of Cable Network System; 13. Operators of computer service establishment; 14. General consultancy services; 15. All other similar activities consisting essentially of the sales of services for a fee. Amount of Gross Sales or Receipts for the Tax per Annum Preceding Calendar Year Less than Php50,000.00 660.00 50,000 or more but less than 75,000 1,050.00 75,000 or more but less than 100,000 1,580.00 100,000 or more but less than 150,000 2,370.00 150,000 or more but less than 200,000 3,160.00 200,000 or more but less than 250,000 4,350.00 250,000 or more but less than 300,000 5,540.00 300,000 or more but less than 400,000 7,290.00 400,000 or more but less than 500,000 9,900.00 500,000 or more but less than 750,000 11,100.00 750,000 or more but less than 1,000,000 12,300.00 1,000,000 or more but less than 2,000,000 13,800.00 2,000,000 or more at a rate not exceeding sixty percent (60%) 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 P13,800.00. (J) On peddlers engaged in the sale of any merchandise or article of commerce, at the rate of sixty pesos (Php60.00) per peddler annually. Delivery trucks, vans or vehicles used by manufacturers, producers, wholesalers, dealers or retailers enumerated under Section 141 of RA 7160 shall be exempt from the peddlers tax herein imposed. (K) 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 buses 2,750.00 per unit Buses without air conditioning 550.00 per unit Mini buses 550.00 per unit Jeepneys/Fieras/Tamaraws 275.00 per unit Taxis 220.00 per unit AUVs/Vans 330.00 per unit (L) On any business, not otherwise specified in the preceding paragraph, at a rate of two percent (2%) of the gross sales or receipts of the preceding calendar year. 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. CHTAIc Tax on Newly-Started Business. In the case of a newly started business under this Section, the tax shall be three-tenth of one-tenth of one percent (0.300 of 1/10 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 Section. SECTION 6. Situs of Tax. (a) For purposes of collection of the business tax under the "situs" of the tax law, the following definition of terms and guidelines shall be strictly observed: 1. Principal Office the head or main office of the businesses appearing in the pertinent documents submitted to the Securities and Exchange Commission, or the Department of Trade and Industry, or other appropriate agencies as the case may be. The city or municipality specifically mentioned in the articles of the incorporation or official registration papers as being the official address or said principal office shall be considered as the situs thereof. In case there is a transfer or relocation of the principal office to another city or municipality, it shall be the duty of the owner, operator or manager of the business to give due notice of such transfer or relocation to the local chief executives of the cities or municipalities concerned within fifteen (15) days after such transfer or relocation is effected. 2. Branch or Sales Office a fixed place in a locality which conducts operations of the businesses as an extension of the principal office. However, offices used only as display areas of the products where no stocks or items are stored for sale, although orders for the products may be received thereat, are not branch or sales offices as herein contemplated. A warehouse which accepts orders and/or issues sales invoices independent of a branch with sales office shall be considered as a sales office. 3. Warehouse a building utilized for the storage of products for sale and from which goods or merchandise is 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 section, 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 Section 5 of this Code. EATCcI (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 dais factory shall be taxable by this municipality along with the sales made in the principal office. DHITCc (c) Port of Loading the city or municipality where the port of loading is located shall not levy and collect the tax imposable under Section 5 of this Code 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. SECTION 7. Payment of Business Taxes . Payment of Business Taxes. (a) The taxes imposed under Section 5 of this Code 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 5 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 5 of this Code which are subject to the same rate of imposition in Section 5, 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 5 of this Code which are subject to different rates of imposition in Section 5, the taxable gross sales or receipt of each business shall be reported independently and tax thereon shall be computed on the basis of the pertinent schedule. Accrual of Payment. Unless specifically provided in this Section, the taxes imposed herein shall accrue on the first day of January of each year. 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, for a justifiable reason or cause, extend the time for payment of such taxes, surcharges or penalties, but only for a period not exceeding six (6) months. cEaSHC 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 therefore and the business tax imposed under the pertinent section. (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 or merchandise or goods, or for services rendered, valued at Twenty-five Pesos (Php25.00) 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 the 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 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 ITR shall be payable on or before May 20 of the same year with the 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 of satisfactory proof that the original receipt has been lost, stolen or destroyed, issue a certification to the effect that the business tax has been paid, indicating therein, the number of the official receipt issued, upon payment of a fee of One Hundred Pesos (Php100.00). (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 : 1. Any person, natural or juridical, subject to the tax on business under Section 5, Chapter II of this Code 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 finally/fully terminated. CTIEac For the purpose 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 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 stimulating 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 the 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. 2. In case it is found that the retirement or termination of the business is legitimate and the tax paid during the current year based on the gross sales or receipts, the difference in the amount of the tax shall be paid before the business is considered officially retired or terminated. 3. The permit issued to a business retiring or terminating its operation shall be surrendered to the Municipal 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. SECTION 8. Special Levy on Lands . Imposition. A special levy is hereby imposed on the lands specially benefited by public works projects or improvements funded by the municipality at a rate not exceeding sixty percent (60%) percent of actual cost of such projects and improvement, including the cost of acquiring land such other real property in connection herewith. The lands that will be the subject of this levy and the rules thereof shall be identified by ordinance. SaCIDT Definition. Special Levy is a form of taxation based on the benefit principle. The land upon which it is imposed is supposed to have derived some special benefits in terms of higher values from the improvements introduced by the government. Exemptions. The special levy shall not apply to lands owned by: a) The Republic of the Philippines or any of its political subdivisions except when the beneficial use thereof has been granted for consideration or otherwise to a taxable person. b) Charitable institutions, churches, parsonages or convents appurtenant thereto, and all lands exclusively used for religious, charitable or educational purposes; and c) Duly registered cooperatives as provided for under RA 9520. d) The remainder of the land, portions of which have been donated to the municipality for the construction of such projects or improvements. Time of Payment. The special levy shall be paid within the quarter following the effectivity of the ordinance imposing each key. Collection and Accrual of Proceeds. Collection of special levy on land shall be the responsibility of the Municipal Treasurer. The proceeds shall accrue to the General Fund of the Municipality. Administrative Provisions. a) Ordinance Imposing a Levy. The tax ordinance imposing a special levy shall describe with a reasonable accuracy the nature, extent, and location of the public work projects or improvements to be undertaken, state the estimated cost thereof, specify metes and bounds by monuments and lines and the number of annual installments for the payment of the special levy which in no case shall be less than five (5) nor more than ten (10) years. The Sangguniang Bayan shall not be obliged, in the apportionment and computation of the special levy, to establish a uniform percentage of all lands subject to the payment of the tax for the entire district, but it may fix different rates for different parts or sections thereof, depending on whether such land is more or less benefited by the project. The Sangguniang Bayan shall identify in an appropriate ordinance the real properties that are liable to pay the special levy herein imposed. The ordinance shall likewise specify the appropriate penalty for noncompliance or violation of the provisions of the said ordinance. b) Publication of Proposed Ordinance Imposing Special Levy. Before the enactment of an ordinance imposing a special levy, the Sangguniang Bayan shall conduct a public hearing thereon; notify in writing the owners of real property to be affected or the persons having legal interest therein as to the date and place thereof and afford the latter the opportunity to express their positions or objections relative to the proposed ordinance. c) Fixing the amount of Special Levy. The special levy authorized herein shall be apportioned, computed, and assessed according to the assessed valuation of the lands affected as shown by the books of the Municipal Assessor, or its current value as fixed by said assessor if the property does not appear on record in his books. Upon the effectivity of the ordinance imposing the special levy, the Municipal Assessor shall forthwith proceed to determine the annual amount of special levy assessed against each parcel of land comprised within the area especially benefited and shall send to each landowner a written notice thereof by mail, personal service or publication in appropriate cases. d) Taxpayer's Remedies Against Special Levy. Any owner of real property affected by a special levy or any person having a legal interest therein may, within sixty (60) days from the date of receipt of the written notice of assessment of the special levy, appeal to the Local Board of Assessment Appeals (LBAA) by filing a petition under oath in the form for the purpose, together with copies of the tax declarations and such affidavits or documents in supports of the appeal. cHECAS SECTION 9. Tax on Mining . Definition of Terms .When used in this Article: (a) Minerals refer to all naturally occurring inorganic substances (found in nature) whether 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 substance such as but not restricted to marl, marble, granite, volcanic cinders, basalt, tuff, and rock phosphate. Imposition of Tax. There is hereby levied annual tax at the rate of Two Percent (2%) based on the gross receipts for the preceding year of mining operators. Situs of Tax. Payment of the tax shall be made to the 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. Exclusion. Extraction of the following is 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. 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. Surcharge for Late Payment. Failure to pay the tax prescribed in this Article within the time required shall subject the taxpayer to a surcharge or 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. Interest on Unpaid Tax. In addition to the surcharge imposed herein, there shall be imposed an interest of Two percent (2%) per month of the unpaid taxes, including surcharges, until such amount is fully paid but in no case shall the total interest on the unpaid amount or portion thereof exceed thirty-six (36) months. 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, abandonment, 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. Penalty. Any violation of the provisions of this Article shall be punishable by a fine of not less than One Thousand Pesos (Php1,000.00) but not more than Five Thousand Pesos (Php5,000.00) or imprisonment of not less than one (1) month but not more than six (6) months, or both, such fine and imprisonment, at the discretion of the Court. SECTION 10. Tax on Forest Concessions and Forest Products . Definition of Terms: (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, game, scenic, historical, recreational, and geological resources in forest lands. (b) Forest Lands include the public forest, the permanent forest or the forest reserves, and forest reservations. AHDacC 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. 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. Surcharge for Late Payment. Failure to pay the tax prescribed 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. Interest on Unpaid Tax. In addition to the surcharge imposed herein, there shall be imposed an interest of Two percent (2%) per month of the unpaid taxes, including surcharges, until such amount is fully paid but in no case shall the total interest on the unpaid amount or portion thereof exceed thirty-six (36) months. Penalty. Any violation of the provisions of this Article shall be punishable by a fine of not less than One Thousand Pesos (Php1,000.00) but not more than Five Thousand Pesos (Php5,000.00) or imprisonment of not less than one (1) month but not more than six (6) months, or both, such fine and imprisonment at the discretion of the Court. SECTION 11. Tax on Gross Sales of Private Power Generation Companies . Definition of Terms: (a) Power Generation Company refer to those companies engaged in electric power generation through the utilization of petroleum, bunker, coal, natural gas or any kind of fuel. Imposition of Tax. There is hereby imposed a Sixty Percent of One Percent (60% of 1%) tax on Gross Sales/Revenues of private power generation companies operating within the jurisdiction of the Municipality of Calaca, Batangas. 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 surcharge or penalties, but only for a period not exceeding six (6) months. Surcharge for Late Payment. Failure to pay the tax prescribed in this Section 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. Interest on Unpaid Tax. In addition to the surcharge imposed herein, there shall be imposed an interest of Two percent (2%) per month of the unpaid taxes, including surcharges, until such amount is fully paid but in no case shall the total interest on the unpaid amount or portion thereof exceed thirty-six (36) months. Penalty. Any violation of the provisions of this Section shall be punishable by a fine of not less than One Thousand Pesos (Php1,000.00) but not more than Five Thousand Pesos (Php5,000.00) or imprisonment of not less than one (1) month but not more than six (6) months, or both, such fine and imprisonment, at the discretion of the Court. IDSEAH CHAPTER III Permit and Other Regulatory Fees SECTION 12. Mayor's Permit Fee on Business . Fees are collected from all persons, natural and juridical, for the issuance of permit by the Municipal Mayor or his duly authorized deputy or assistant in connection with an application to operate a business, pursue an occupation or undertake an activity in the Municipality. The Mayor's Permit fees for the different business categories are the following: Category Permit Fee/Annum A Heavy Industries 1. Power Plants a. Less than 500 megawatts 500,000.00 b. 500 megawatts but less than 1,000 megawatts 700,000.00 c. 1,000 megawatts or more 1,000,000.00 2. Refineries, Petrochemical Plants & Liquefied Petroleum Gas and Compressed Natural Gas Plants 1,000,000.00 3. Other Industrial Plant/s 150,000.00 4. Electric Power Distributor 100,000.00 B Telecommunication Companies a. Tower Fee 10,000.00 b. Construction of a new cell site 10,000.00 (one time only) C 1. Medium & Light industries such as flour, soy mills & other similar industries 150,000.00 2. Feed Mills 75,000.00 D Manufacturers/Producers in General a. Factory & Office situated in Calaca, producing or manufacturing - Flammable, combustible or explosive substance 100,000.00 - Non-Flammable, non-combustible or non-explosive substance 20,000.00 - Assorted/non-perishable and dry-goods, merchandise or articles 10,000.00 - Consumable, perishing including refrigerated goods 8,000.00 - Manufacturers or producers classified by proper government agency as small-scale industries such as bakeries; ready-to-wear clothes; shoes; slippers and other leather products; delicacies and sweets; ham; longanisas; tocinos and the like; food seasoning; handicrafts; toys; ice cream; porcelain; ceramics and clay products; wood crafts and bamboo crafts; scissors and other bladed products; picture frames; plastic products, etc., manufacturing or producing any or all of the above enumerated products 1,000.00 b. Factory is situated in Calaca, Office is situated elsewhere, producing or manufacturing - Flammable, combustible or explosive substance 75,000.00 - Non-Flammable, non-combustible or non-explosive substance 15,000.00 - Assorted/non-perishable and dry-goods, merchandise or articles 8,000.00 - Consumable, perishing including refrigerated goods 6,000.00 - Manufacturers or producers classified by proper government agency as small-scale industries such as bakeries; ready-to-wear clothes; shoes; slippers and other leather products; delicacies and sweets; ham; longanisas; tocinos and the like; food seasoning; handicrafts; toys; ice cream; porcelain; ceramics and clay products; wood crafts and bamboo crafts; scissors and other bladed products; picture frames; plastic products, etc.,manufacturing or producing any or all of the above enumerated products 1,000.00 c. Office and/or depot situated in Calaca, factory situated elsewhere, producing or manufacturing - Flammable, combustible or explosive substance 15,000.00 - Non-Flammable, non-combustible or non-explosive substance 10,000.00 - Assorted/non-perishable and dry goods, merchandise or articles 5,000.00 - Consumable, perishing including refrigerated goods 3,000.00 - Manufacturers or producers classified by proper government agency as small-scale industries such as bakeries, ready-to-wear clothes; shoes; slippers and other leather products; delicacies and sweets; ham; longanisas; tocinos and the like; food seasoning; handicrafts; toys; ice cream; porcelain; ceramics and clay products; wood crafts and bamboo crafts; scissors and other bladed products; picture frames; plastic products, etc.,manufacturing or producing any or all of the above enumerated products 1,000.00 Permit fees for multiple products manufactured or produced. Where there are two or more products manufactured or produced in the same place or establishment by the same manufacturer or producer, he shall pay the highest permit fee prescribed for the products manufactured or produced and twenty percent (20%) of the respective fees as prescribed for other products manufactured or produced. E Manufacturers and producers of cigars and cigarettes including distillers, rectifiers, repackers of wines and compounders of distilled spirits or wines and brewers of fermented liquors 1. Factory and Office situated in Calaca 40,000.00 2. Factory situated in Calaca, office situated elsewhere 20,000.00 3. Office situated in Calaca, factory situated elsewhere 15,000.00 F Exporters/Importers 1. Office & Warehouse situated in Calaca, exporting/importing - Flammable, combustible or explosive substance 20,000.00 - Non-Flammable, non-combustible or non-explosive substance 8,000.00 - Assorted/non-perishable and dry-goods, merchandise or articles 6,000.00 - Consumable, perishing including refrigerated goods 4,000.00 2. Warehouse situated in Calaca, office situated elsewhere, exporting/importing - Flammable, combustible or explosive substance 8,000.00 - Non-Flammable, non-combustible or non-explosive substance 6,000.00 - Assorted/non-perishable and dry-goods, merchandise or articles 4,000.00 - Consumable, perishing including refrigerated goods 2,000.00 3. Office situated in Calaca, factory situated elsewhere - Flammable, combustible or explosive substance 7,000.00 - Non-Flammable, non-combustible or non-explosive substance 5,000.00 - Assorted/non-perishable and dry-goods, merchandise or articles 3,000.00 - Consumable, perishing including refrigerated goods 2,000.00 Permit fees for multiple products exported. Where there are two or more products manufactured or produced in the same place or establishment by the same manufacturer or producer, he shall pay the highest permit fee prescribed for the products manufactured or produced and twenty percent (20%) of the respective fees as prescribed for other products exported. G Retailers, Repackers, Independent Wholesalers, Dealers, and Distributors 1. Flammable, Combustible or explosive substance 4,000.00 2. Non-flammable, non-combustible or non-explosive substance 3,000.00 3. Assorted/non-perishable and dry goods, merchandise or articles 2,000.00 4. Consumable, perishing including refrigerated goods 1,000.00 Permit fees for multiple products sold. Where there are two or more products manufactured or produced in the same place or establishment by the same manufacturer or producer, he shall pay the highest permit fee prescribed for the products manufactured or produced and twenty percent (20%) of the respective fees as prescribed for other products sold. 5. Candy stands; newspaper and magazine stands; peanuts; fruits and vegetables; fish and/or meat vendors; rice and corn dealers, etc. 300.00 When there are two (2) or more products sold in the same place or establishment by the owner, he shall pay the amount for each category. 6. Sari-sari store 200.00 H Restaurants and caterers; cafes; cafeterias; ice cream and refreshment parlors; soda fountain bars; carinderias; and independent caterers 1. Restaurants and caterers offering international menu 5,000.00 2. Restaurants and caterers offering native meals and menu 3,000.00 3. Restaurants and caterers offering regular & special meals including foods already cooked and served at a price 2,500.00 4. Ice cream parlors, soda fountain bars and other refreshment parlors 1,000.00 5. Cafes and Cafeterias 1,000.00 6. Independent caterers 800.00 7. Independent restaurants 500.00 8. Carinderias 300.00 9. Canteen/Nook 200.00 Permit fees for multiple meals and menu served. Where there are two (2) or more meals or menu served in the same place or establishment by the owner/operator, he shall pay the highest permit fee prescribed for the meals or menu served and twenty percent (20%) of the respective fees, as prescribed for other meals or menu served. I Service Establishments 1. General building contractors, as classified by the Philippine Contractors Accreditation Board (PCAB) Class AAA 10,000.00 Class AA 8,000.00 Class A 6,000.00 Class B 4,000.00 Class C 3,000.00 Class D 2,000.00 2. Building maintenance contractors; demolition; filling and salvage contractor; electric light or gas system installers of engineering (general and specialty contractors);garbage disposal contractors; landscaping contractors; interior decorating services; janitorial services; sawmills under contract to saw or cut logs belonging to others; towing services; installation of water system 2,000.00 3. Advertising agencies; booking offices for film exchange; booking offices for transportation on commission basis; business management services; cinematographic film owners, lessors or distributors; commercial or immigration service; Custom brokerages; feasibility studies; consultancy services; insurance agencies; adjusters brokerages; management consultant not subject to occupation tax; mercantile agencies; messengerial services; real estate appraisers; real estate brokerages; shipping agencies and travel agencies 2,000.00 4. Service station (a) For washing or greasing motor vehicle 2,000.00 (b) Ordinary car wash station 500.00 5. Laundry services (a) Steam/dry cleaning 1,500.00 (b) Ordinary 500.00 6. Video coverage services 1,000.00 7. Stevedoring services 10,000.00 8. Business Agent 2,000.00 9. Watch service center of exclusively manufactured watches 2,000.00 10. Ordinary watch repair shop 300.00 11. Repair shop/service center for electronic items, electrical appliances, mobile phones and computer 500.00 12. Stable for race horses: (a) For the first stable stable 750.00 (b) For every stable thereafter 250.00 13. Car rental 2,000.00 14. Rental of Video tapes, furniture, sound system, etc. 1,000.00 15. Private Pay Parking Area: (a) less than 500 sq. m. 1,000.00 (b) 500 sq. m. or more but less than 1,000 sq. m. 2,000.00 (c) 1,000 sq. m. or more 4,000.00 16. Tourist Guide Office 2,000.00 17. Warehouse (a) Less than 100 sq. m. 2,500.00 (b) 100 sq. m. or more but less than 300 sq. m. 5,000.00 (c) 300 sq. m. or more but less than 500 sq. m. 8,000.00 (d) 500 sq. m. or more 10,000.00 18. Stock Exchange 10,000.00 19. Stock brokers with trading seats in a stock exchange situated in Calaca 3,000.00 20. Stock brokers with trading seats in any stock exchange situated elsewhere 1,500.00 21. Stock brokers without trading seats in any stock exchange 750.00 22. Gold and silversmiths 500.00 23. Machine shops 1,500.00 24. Funeral services (a) Funeral establishments owning & maintaining memorial parks 6,000.00 (b) Independent funeral services 3,000.00 25. Medical & dental laboratories; assaying laboratories and drug testing centers 750.00 26. Sports academies and sports training centers 1,000.00 27. Music schools, dance schools, drama schools 500.00 28. (a) Slendering & body building salons, massage and therapeutic clinic 1,000.00 (b) Slendering and body building salons with massage and therapeutic clinic 2,000.00 29. Recruitment or job placement services and training centers 5,000.00 30. (a) Animal hospitals 3,000.00 (b) Animal hospitals with veterinary supplies 4,000.00 (c) Animal clinic 500.00 31. Motor vehicle repair shop 1,000.00 32. Key duplicators; shoe repair, shoe shine; rubber-stamp making 200.00 33. Photographic studios with sophisticated photographic equipment 1,500.00 34. Ordinary photographic studios 500.00 35. Silk screen of t-shirts 300.00 36. Vaciador shops 200.00 37. Indentors 1,000.00 38. Lighterage services 1,000.00 39. Lithographers 1,000.00 40. Mine drillers 5,000.00 41. Photocopying or duplicating services like laminations, typing or mimeographing services/printing/designing services using computers 500.00 (a) Photostatic and blue printing machine 1,000.00 42. Roasting pig and fowls 500.00 43. Shipyard for repairing of ship (office only) 3,000.00 44. Tailor shops, dress shops (a) For the first three (3) sewing machines 500.00 (b) For every additional sewing machine 100.00 45. Inspection services for incoming and outgoing cargoes 5,000.00 46. Other independent contractors (juridical or natural) not included among those subject to professional tax 2,000.00 47. Beauty parlors: (a) For the first three (3) beauty parlor equipment 500.00 (b) For every additional beauty parlor equipment 100.00 (c) Tattoo shop 500.00 48. Wood carving shops 700.00 49. Hatters and milliners shop 500.00 50. Barbershops: (a) For the first three (3) tonsorial seats 300.00 (b) For every additional tonsorial seat 100.00 51. Upholstery shops 500.00 52. Vulcanizing shops 200.00 53. Tire recapping plants 2,000.00 54. Holding company 5,000.00 55. Business Center 5,000.00 56. Information Technology 5,000.00 57. Business Processing Outsourcing Center (a) First fifty (50) seats 3,000.00 (b) Fifty-one (51) to one hundred (100) seats 6,000.00 (c) More than one hundred (100) seats 10,000.00 58. Gasoline stations 3,000.00 59. Junkshops 1,000.00 60. Seller of electrical household equipment/appliances; electronic items; computers and parts, accessories and peripherals 2,000.00 61. Internet cafe 150.00 62. Water refilling stations 200.00 63. Payment centers/"Bayad" centers 1,000.00 64. Embroidered designs and stitching shops 200.00 65. Engraving and/or etching shop 150.00 66. Welding/fabrication shop 200.00 67. Radio communication services 200.00 68. Hospitals/Medical Centers 5,000.00 69. Puericulture centers/lying-in clinics 1,000.00 Permit fees for multiple services rendered or offered. When there are two (2) or more services offered in the same place or establishment, he shall pay the highest of permit fee prescribed for the services offered and twenty percent (20%) of the respective fees, as prescribed for other services. J Hotels 1. Hotel de luxe 22,000.00 2. Hotel first class 11,000.00 3. Hotel standard 9,900.00 4. Hotel economy 8,800.00 5. Apartelle (combination of a hotel and apartment) 3,000.00 6. Pension house, motel, lodging house 2,500.00 7. Condotel and similar establishment 5,000.00 K Real Estate Dealers/Developers 1. Subdivision operators 8,000.00 2. Real estate dealers/developers 6,000.00 L Real Estate Lessors 1. Commercial/Residential building/Condominium (a) Less than three (3) stories 2,000.00 (b) Three (3) stories or more but less than ten (10) stories 3,000.00 (c) Ten (10) stories or more 5,000.00 2. Commercial (a) One (1) door to five (5) doors 2,000.00 (b) Six (6) doors to ten (10) doors 3,000.00 (c) More than ten doors 4,000.00 (d) House for rent with garage/swimming pool 3,000.00 (e) House for rent without garage/swimming pool 1,500.00 (f) Boarding house 500.00 3. Residential Apartment (a) One (1) door to five (5) doors 1,000.00 (b) Six (6) doors to ten (10) doors 2,000.00 (c) More than ten (10) doors 3,000.00 4. Lot 1,000.00 M Privately-owned public market, shopping center or food center and exhibit organizer 1. For the first ten (10) stalls 3,000.00 2. More than ten (10) stalls but not more than twenty (20) stalls 4,000.00 3. Twenty (20) stalls but not more than Thirty (30) stalls 6,000.00 4. Thirty (30) stalls or more 8,000.00 Every privately-owned public market, shopping center or food center situated in this municipality shall be subject to a separate permit fee regardless of whether the said privately- owned public market, shopping center or food center is owned or operated by the same person, partnership or a corporation, as the case may be. N Dealers in fermented liquors, distilled spirits, and/or wines 1. Wholesale dealers of foreign liquors 1,000.00 2. Retail dealers of foreign liquors 800.00 3. Wholesale dealers of domestic liquors 825.00 4. Retail dealers of domestic liquors 330.00 5. Wholesale dealers of fermented liquors 1,650.00 6. Retail dealers of fermented liquors 330.00 7. Wholesale dealers of vino liquors 330.00 8. Retail dealers of vino liquors 150.00 9. Retail dealers of tuba, basi, and/or tapuy 165.00 O Dealers of Tobacco 1. Retail leaf tobacco dealers 200.00 2. Wholesale leaf tobacco dealers 800.00 3. Retail tobacco dealers 400.00 4. Wholesale tobacco dealers 1,100.00 P Amusement places and devices 1. (a) Night clubs/day clubs, supper clubs, cocktail lounges, bars, disco houses 4,000.00 (b) Beer gardens, KTV/Videoke bar and other similar establishments 1,100.00 2. Cabarets, dance halls or dancing pavillions 2,000.00 3. Club houses and function halls 1,000.00 4. Skating rinks 1,000.00 5. Bath houses, cabanas, resort and the like, per establishment 2,000.00 - with swimming pool and wading pool 1,000.00 - with swimming pool 500.00 - simple resort 500.00 - Class A Resort 5,000.00 - Class B Resort 3,000.00 - Class C Resort 2,000.00 6. Steam baths, sauna baths and the like, per establishment 2,000.00 7. Billiard halls/pool halls, mah-jong halls, per table 300.00 8. Bowling establishments 1,500.00 9. Circuses, carnivals, fun houses, and the like 1,000.00 10. Merry-go-rounds, roller-coasters, ferris wheels, swings, shooting galleries or similar contrivances and side show booths, per contrivance or both 500.00 11. Theaters and cinema houses 2,000.00 12. Auditorium, gymnasia, concert halls or similar halls or establishments 1,000.00 13. Race track establishments 6,000.00 14. Pelota/tennis/squash and badminton courts, per court 500.00 15. Jai-alai, off-track or off-fronton betting stations 5,500.00 16. Lotto station 5,000.00 17. Bingo station 5,000.00 18. Cockpit arena 2,500.00 19. Casinos 150,000.00 20. Other amusement places 1,000.00 Q Financial institutions and/or lending institutions (pawnshops, banks, offshore banking insurance companies, savings and loan) associations, financial and lending investors, per establishment Main office 5,500.00 Per branch 3,200.00 R Dealer in securities, including foreign exchange dealers, and/or money transfer services 2,500.00 Per branch 2,000.00 S Education plan, life plan, memorial plan, and other pre-need companies Principal Office 3,000.00 Per branch/agency 2,000.00 T Private cemeteries/memorial parks Less than 1 hectare 1,320.00 1 hectare but less than 2 hectares 2,460.00 2 hectares but less than 3 hectares 3,960.00 3 hectares but less than 4 hectares 5,280.00 4 hectares but less than 5 hectares 6,600.00 5 hectares or more 13,200.00 U (a) Crematorium 5,000.00 (b) Ossuary/Columbary 2,500.00 V Martial arts school, driving schools 600.00 W Nursery, vocational and other schools not regulated by DepEd, and tutorial and learning centers 600.00 X Driving ranges 600.00 Firing ranges 2,000.00 Y Golf links, polo grounds 1,000.00 Z Mini-golf links 600.00 AA Private detectives/security agencies - Principal office 1,000.00 - Posting of guard, per person, without principal office 150.00 BB Other businesses or activities 1. promoters, sponsors or talent scouts 1,000.00 2. For holding stage shows or floor/fashion shows, payable by the operator 1,000.00 3. For maintaining an office, such as regional operating headquarters, representative and other similar offices 1,000.00 4. Cargo freight forwarders 3,000.00 5. Cold storages of department stores, supermarkets, hotels, and groceries selling refrigerated goods 2,000.00 6. Lumberyards 2,000.00 7. (a) Car dealer 4,000.00 (b) Used car exchange 1,000.00 8. Signboards and other forms of advertisement 200.00 9. Gun clubs 500.00 10. Martial arts club 500.00 11. Printing press/publisher 1,000.00 12. Dental/Medical/Optical/Veterinary clinic 500.00 13. Law/Accounting/Architectural office and other office of practice of profession 500.00 14. (a) Common carrier 10,000.00 (b) Passenger terminal 5,000.00 (c) Garage/motorpool 5,000.00 15. Non-stock/non-profit organizations 200.00 16. Investment company and Investment house 5,000.00 17. Educational institutions (a) Universities and colleges 2,000.00 (b) Secondary and elementary schools 1,000.00 (c) Pre-elementary schools 500.00 18. On poultry farms - Less than 500 heads 500.00 - 500 heads or more but less than 1,000 1,000.00 - 1,000 heads or more but less than 5,000 2,500.00 - 5,000 heads or more but less than 10,000 5,000.00 - 10,000 heads or more but less than 15,000 7,500.00 - 15,000 heads or more but less than 20,000 10,000.00 - 20,000 head or more Php0.25 per head in excess of 20,000 heads 19. On piggery farms - Less than 5 heads 500.00 - 5 heads or more but less than 15 1,500.00 - 15 heads or more but less than 30 3,000.00 - 30 heads or more but less than 50 5,000.00 - 50 heads or more Php50 per head in excess of 50 heads 20. For maintaining window/display office 500.00 21. Peddlers, except peddlers of tobacco and liquor 50.00 22. Film shooting on location, per day 1,500.00 23. Delivery of goods loaded in motorized vehicles 100.00 24. Garden and nursery plant shop 1,000.00 25. Aquatic fish and pet shop 1,000.00 26. Other businesses not herein-above enumerated 1,000.00 If the applicant be a partnership or corporation, it shall file certified copies of its articles of partnership or incorporation and certificates of registration with the Securities and Exchange Commission, and its financial statement. A business or occupation is not exempt from paying Mayor's Permit for being conducted with another business or occupation for which the permit has been specifically paid for. Permit fees shall be paid to the Office of the Municipal Treasurer prior to the operation of any business or exercise of any lawful profession or occupation. SECTION 13. Permit Fee for Cockpits Owners/Operators/Licensees Promoters and Cockpit Personnel . Definition. When used in this Section: (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 (mananari) refers to a person knowledgeable in the art of arming fighting cocks with gaffs on one or both legs. (d) Referee (Sentenciador) refers to a person who watches and oversees the proper gaffing of fighting cocks; determines the physical condition of gamecocks while cockfighting is in progress, the injuries sustained by the cocks and their capability to continue fighting, and decides and makes known his decision either by words or gesture the result of the cockfighting by announcing the winner or deciding a tie in a contest game. HDICSa Imposition of Fees. There shall be collected the following Mayor's Permit Fees from cockpit operators/owners/licensees and cockpit personnel: Mayor's Permit Fee (a) From the owner/operator/licensee of the cockpit 1. Application Filing Fee 200.00 2. Annual Cockpit Permit Fee 5,000.00 (b) From Cockpit Personnel 1. Promoters/Hosts 500.00 2. Pit Manager 500.00 3. Referees 200.00 4. Bet Taker "Kristo/Llamador" 200.00 5. Bet Manager "Maciador/Kasador" 300.00 6. Gaffer "Mananari" 200.00 7. Cashier 200.00 8. Derby Matchmaker 200.00 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 cockpit registration fee is also payable upon application for a permit before a cockpit can operate and within the first twenty days of January of each year in case of renewal thereof. (c) Cockpit-site 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 fee herein required. (e) Upon payment of the fees herein imposed, the corresponding Mayor's Permit shall be issued. (f) Only Filipino citizens not otherwise inhibited by existing ordinance or laws shall be allowed to own, manage, and operate cockpits. Cooperative capitalization is encouraged. (g) The Sangguniang Bayan shall determine the number of cockpits to be allowed in this municipality. IDaEHC 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. SECTION 14. Special Permit Fee for Cockfighting . a) Definitions. When used in this Section: 1) "Bet Taker" or "Promoter" refers to a person who, alone or with another, initiates a cockfight and/or calls and takes care of bets from owners of both gamecocks and those of other bettors before he orders commencement of the cockfight and thereafter distributes winnings to the winners after deducting a certain commission. 2) "Gaffer" (Taga-tari) refers to a person knowledgeable in the art of arming fighting cocks with gaffs on one or both legs. 3) "Referee" (Sentenciador) refers to a person who oversees the proper gaffing of fighting cocks; determines the physical condition of gamecocks while fighting is in progress and announces the result of the cockfight by words or gestures. No person shall act or work as gaffer, referee, bet taker, promoter or exercise any occupation connected with cockfighting unless he has been issued a Mayor's Permit in the amount of Php100.00 and paid the Occupation Fee as provided in this Ordinance. b) Ownership, Operation and Management of Cockpit. Only Filipino citizens not otherwise inhibited by existing laws shall be allowed to own, manage and operate cockpits. c) Establishment of Cockpits. No cockpit shall be established, maintained or operated within the Municipality of Calaca unless it has been granted a permit in accordance with the pertinent provision of this Ordinance. Unless otherwise provided by law or ordinance, only (2) cockpits shall be permitted to operate within the Municipality of Calaca. d) Authority to Operate. An authority to operate a cockpit for a term of one (1) year shall be issued by the Sangguniang Bayan upon submission of the following documents: 1) Management contract between the owner and the operator in case the owner does not directly operate the cockpit; 2) Certification from the Municipal Treasurer that the operator/owner has no tax and other financial liabilities to the municipality; 3) Certification from the Municipal Engineer attesting to the safety of the physical structure of the cockpit; 4) Certification from the Municipal Health Officer that the cockpit premises and facilities conform with existing health standards and do not pose any health hazard to the community and the general public; 5) Certification from the Municipal Fire Marshall attesting to the fire safety and conformity of the cockpit premises with fire prevention regulations; 6) The cockpit shall be situated in conformity with the provisions of the existing Zoning Ordinance of the Municipality of Calaca. Further, the cockpit must be located outside the 200-meter radius from the nearest school or learning institution. e) Cockpit Site and Construction. Cockpits shall be constructed and operated within the appropriate areas as prescribed by the Zoning Ordinance of the Municipality of Calaca. DTCSHA f) Holding of Regular Cockfights. Except as provided hereunder, regular cockfights shall be allowed only in licensed cockpits during Sundays, and legal holidays. g) Holding of Cockfighting Derbies. Cockfighting derbies shall only be held either on Thursdays, Fridays and Saturdays. h) Exceptions. (1) Cockfights, whether regular or derbies, may also be held during municipal agricultural, commercial or industrial fairs, carnivals or expositions or on such other days of celebration, provided that the same shall be held in licensed cockpit arenas only, as prescribed under PD 449, Section 5 (8) (d). (2) Cockfights, whether regular or derbies, may be allowed for the entertainment of foreign dignitaries, tourists and for the support of national fund raising campaigns and other charitable purposes. (3) No cockfights shall be held on December 30 (Rizal Day),June 12 (Philippine Independence Day),November 30 (Bonifacio Day),Holy Thursday, Good Friday, and Election or Referendum Day. i) Requirement for the Issuance of Permit to Hold Cockfighting Derbies. (1) The host barangays shall be given a minimum of One Thousand Pesos (Php1,000.00) per derby. This amount shall be added to the general fund of the barangay. A receipt shall be given by the host barangay to the cockpit operator after receiving the amount. (2) A minimum amount of Two Thousand Pesos (Php2,000.00) per derby shall be given by the cockpit operator to the designated beneficiary/beneficiaries. A receipt shall also be given to the cockpit operator by the beneficiary/beneficiaries. (3) Receipts from the host barangay and the beneficiary shall state the date, place and the amount given by the cockpit operator. (4) Permit to Hold Cockfighting Derbies. The Municipal Mayor may, subject to such terms and conditions he may impose, grant a permit to the cockpit operator to hold the derby upon the submission of the requirements for the issuance of permit to hold cockfighting derbies and payment of lawful fees and charges. j) Imposition of Fees. There shall be imposed on cockpits and cockfighting the following fees: Amount of Fees (1) For Local Derbies (a) Mayor's Permit 1,500.00 per day (b) Cockfight Derby 30.00 per sultada (2) For International Derbies (a) Mayor's Permit 5,500.00 per day (b) Cockfight, International Derby 200.00 per sultada (3) Pintakasi (a) Mayor's Permit 1,000.00 per day (b) Pintakasi 20.00 per sultada (4) Regular Cockfighting 20.00 per sultada The fees herein above imposed, other than the Mayor's Permit which is required to be paid before the cockfight is held, shall be paid to the Municipal Treasurer immediately the next day thereafter. SECTION 15. Fees on Impounding of Stray Animals . Definitions. When used in this Section. CScTED a) "Stray animals" means an animal which is unrestrained, and not under the control of its owner, or the one in charge or possession thereof, found roaming at large in public or private places. b) "Public Place" includes national, provincial, city or barangay streets, parks, plazas, markets and such other places open to the public. c) "Private Place" includes streets, roads, yards, rice fields, or farmlands or lots owned by a private person. d) "Large cattle" includes horses, mules, asses, carabaos, cows, and other domesticated members of the bovine family. Imposition of Fees. There shall be imposed, for each head of stray animal caught in public or private places, on the claimant or owner thereof, if found, the following fees for each day or fraction thereof: Amount of Fees (a) Large cattle and others of the bovine family 300.00 (b) Pigs, goats, sheep 200.00 (c) All other animals 100.00 Time of Payment. The impounding fee shall be paid to the Municipal Treasurer prior to the release of the impounded animal. Administrative Provisions. The Head of the Office of the Municipal Agriculturist (OMA) is hereby authorized to impound stray animals in the municipal corral or place duly designated for the purpose. Notices of the impounded stray animals shall be posted in the Municipal Hall and other public places in the Municipality of Calaca. Impounded animals not claimed within two (2) days after the date of impounding shall be sold at public auction and the proceeds thereof turned over to the Municipal Treasurer. In case such animals are not sold for lack of buyers or for any other reason, the animals shall be disposed in a manner that shall be for the best interest of the Municipality. SECTION 16. Building Permit and Related Fees . There shall be assessed and collected fees and charges for services rendered in connection with the processing and issuance of building permit fees, signboard permit fees, plumbing inspection fees, mechanical/electrical installation and inspection fees, and such other impositions as may be prescribed by the Department of Public Works and Highways on a person, firm or corporation before they are allowed to erect, construct, alter, move, convert, or demolish any public or private building or structure within this municipality in the exercise of regulatory powers over public and private buildings or structures in accordance with the rules and regulations implementing Presidential Decree No. 1096, otherwise known as the National Building Code of the Philippines. Time and Manner of Payment. The fees and charges referred to in this Section shall be paid to the Municipal Treasurer before the issuance of the building permit. Accrual of Payment. The building permit fees shall accrue in accordance with pertinent laws, rules and regulations. SECTION 17. Permit Fee on Circus and Other Parades . Imposition of Fees. There shall be collected a Mayor's Permit Fee of Five Hundred Pesos (P500.00) per day on every circus and other parades using banners, floats or musical instruments carried in this municipality and if there is a request for police escort, another Five Hundred Pesos (Php500.00) shall likewise be collected, both payable to the Municipal Treasurer. 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 three (3) days before the scheduled date of the circus or parade and on such activity shall be held. cDCEIA Exemption. Civic and military parades as well as religious processions shall not be required to pay the permit fee imposed in this Section. Administrative Provisions. a) Any person 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 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 Chief of Police 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 Section. He shall also define the boundary within which such activities may be lawfully conducted. SECTION 18. Fees for the Registration and Transfer of Large Cattle . Imposition of Fees. There shall be collected by the Municipal Treasurer the following fees: Amount of Fees (a) For certificate of ownership 100.00 (b) For certificate of transfer 100.00 (c) For registration of private brand 100.00 Time and manner of Payment. The fee shall be paid to the Municipal Treasurer upon registration or transfer of ownership of the large cattle. Administrative Provisions. (a) The owner of the large cattle, six (6) months and older, is hereby required to register said cattle with the Municipal Treasurer. (b) All branded and counter-branded animals presented to the Municipal Treasurer shall be registered in a book showing among others, the name and residence of the owner, and the class, color, brands and other identification marks of the cattle. (c) The transfer of the large cattle, regardless of its age, shall likewise be registered with the Municipal Treasurer. It shall be entered in the registry book setting forth among others, the names and residence of the owner and the purchaser, the consideration or purchase price of the animal for sale or transfer, class, sex, age, brand, and other identifying marks of the animal, and a reference by number to the original certificate of ownership. SECTION 19. Permit Fees for Excavation, Cash Bond for Restoration and Penalty for Delay. This Section shall apply to all private contractors, government-owned and -controlled corporations, telecommunication, light, water, petroleum, natural gas and other related companies. Application for diggings and/or excavation permit on all Municipal roads, streets and alleys, public or private, shall be filed with the Municipal Engineer's Office at least seven (7) days prior to the scheduled date of the digging and shall be accompanied by the following documents: A. Excavation and installation plans. B. Sworn letter of undertaking signed by the applicant which shall provide the following: 1. Appropriate markers and other safety devices which shall indicate therein the name of the project proponent. 2. Steel plates to cover excavated portion during day and night time to prevent accidents. DHESca 3. Notice of schedule of diggings and restorations. A cash bond equivalent to twenty percent (20%) of the total cost of excavation and restoration shall be deposited to the Municipal Treasurer prior to the issuance of the permit. The Municipal Engineer may allow contractors to put up annual cash bonds on reasonable grounds upon presentation of plan and project cost. After ascertaining that the application for permit have complied with all appropriate provisions of laws and ordinances, the Municipal Engineer's Office shall within seven (7) days issue the corresponding permit for digging works. In case of emergency where excavation must be undertaken to prevent loss or damage of life or property, excavation can be commenced provided that within forty-eight (48) hours after the occurrence of the emergency, a report thereon shall be submitted by the contractor and an excavation permit shall immediately be secured for that purpose, and provided further, that the Municipal Engineer be informed prior to the commencement of the work. While the digging and/or excavation is on-going, all excavated materials like soil, stones, gravel and the like shall be put in sacks or similar containers to maintain cleanliness and orderliness on the roads, streets, alleys, and other public places, provided, however, that sand and construction materials which shall no longer be used for restoration shall be removed immediately from the place of work. Withdrawal of the cash bond shall be permitted upon the certification of the Municipal Engineer provided that the amount of cash bond may be withdraw only after the lapse of one (1) month from said certification of the completion of the restoration; and provided further, that if the restoration done is not in accordance with the planned restoration, the amount of the cash bond shall be used by the Municipal Engineer for the proper restoration work, and provided furthermore, that if the cash bond is not sufficient for the restoration, the contractor or applicant shall be liable for the additional cost for the proper restoration. The excavated portion of the roads and pavement shall be restored to its original form, shape and condition immediately upon the completion of the project. The restoration project shall be covered by a warranty period of six (6) months. A certificate of clearance must be secured from the Office of the Mayor in coordination with the Philippine National Police-Traffic Division of the municipality prior to the commencement of the work, except in cases of emergency as herein provided, with regards to traffic re-routing, if necessary, to avoid inconvenience to motorists and the public. Compliance with Section 152-C of the Local Government Code of 1991 on the issuance of barangay clearance shall be complied with. Imposition of Fees. There shall be imposed the following fees on every person who shall make any excavation on roads, streets or alleys, public or private, within Municipality of Calaca. Amount of Fees (a) For roads, streets, or alleys with concrete pavement: (1) One (1) square meter or less 650.00 (2) In excess of one (1) square meter or fraction thereof 195.00/sq. m. (b) For roads, streets or alleys with asphalt pavement: (1) One (1) square meter or less 520.00 (2) In excess of one (1) square meter or fraction thereof 125.00/sq. m. (c) For roads, streets or alleys with gravel pavement: (1) One (1) square meter or less 350.00 (2) In excess of one (1) square meter or fraction thereof 65.00/sq. m. (d) For crossing existing curbs and gutters resulting in the damage 500.00 (e) For excavation along or across unpaved streets/roads 5.00/cubic meter In addition, the applicant shall pay the other fees provided for under the National Building Code and other related laws. TEHIaD Administrative provision. All permits issued hereunder shall expire upon the completion of the project. In the event that the excavation and/or restoration project is not done or commenced pursuant to the schedule submitted to the Municipal Engineer, the permit granted shall be valid only for a period of six (6) months from date of issuance. Penal provisions: Any person found guilty of violating any provisions of this section shall be punish by a fine of not less than One Thousand Pesos (Php1,000.00) but not more than Five Thousand Pesos (Php5,000.00),or imprisonment of not less than one (one) month nor more than six (6) month, or both, at the discretion of the Court. If the violator is a corporation, partnership or association, the penalty shall be imposed on its president, manager or person directly in charge of the digging and/or excavation. Administrative Fine. Without prejudice to the penal provision hereinabove prescribed, there shall be imposed an amount of Five Thousand Pesos (Php5,000.00) on every person who shall begin any excavation without permit from the Municipal Engineer. He shall likewise be liable to pay the amount of One Thousand Pesos (Php1,000.00) per day of delay in securing the required permit and another One Thousand Pesos (Php1,000.00) per day of delay in the restoration work on roads, streets, alleys, public or private. SECTION 20. Fee for Sealing and Licensing of Weights and Measures . 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 therefor to the Municipal Treasurer the following fees: Amount of Fee (a) For sealing linear metric measures: Not over one (1) meter 20.00 Measure over one (1) meter 40.00 (b) For sealing metric measures of capacity: Not over ten (10) liters 20.00 Over ten (10) liters 40.00 (c) For sealing metric instruments of weights: With capacity of not more than 30 kgs. 40.00 With capacity of more than 30 kgs. but not more than 300 kgs. 60.00 With capacity of more than 300 kgs. but not more than 3,000 kgs. 100.00 With capacity of more than 3,000 kgs. 120.00 (d) For sealing apothecary balances of precision 20.00 (e) For sealing scale or balance with complete set of scales: For each scale or balances or other balances with complete set of weights for use therewith 20.00 For each extra weight 50.00 For each and every re-testing and re-sealing of weights and measures instruments including gasoline pumps outside the office upon of the owner or operator, an additional service charge Fifty Pesos (Php50.00) for each instrument shall be collected. DETACa 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 fee therefor 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. Place of Payment. The fees herein levied shall be paid in the municipality 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. 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. 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 municipality. (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. Fraudulent Practices Relative to Weights and Measures and Corresponding Penalties. TaDCEc (a) Fraudulent practices relative to weights and measures. Any person, other than the official sealer of weights and measures: 1. Who places an official tag or seal upon any instrument of weights or measures or attaches it thereto; or 2. Who fraudulently imitates any mark, stamp or brand, tag or other characteristic sign used to indicate that weights and measures have been officially sealed; or 3. Who alters in any way the certificate given by the sealer as an acknowledgement that the weights and measures mentioned therein have been duly sealed; or 4. Who makes or knowingly sells or uses any false or counterfeit stamps, tag, certificate, license, or any dye for printing or making stamps, tags, certificates or licenses which is an imitation of, or purports to be lawful stamp, tag, certificate or license of the kind required by the provisions of this Section; or 5. Who alters the written or printed figures or letters on any stamp, tag, certificate of license used or issued; or 6. Who has in his possession any such false, counterfeit restored or altered stamp, tag, certificate, or license for the purpose of using or reusing the same in payment of fees or charges imposed in this Section; or 7. Who procures the commission of any such offense by another shall for each of the offense above, be fined by not less than One Thousand Pesos (Php1,000.00) nor more than Five Thousand Pesos (Php5,000.00) or imprisoned for not less than one (1) month nor more than six (6) months, or both, at the discretion of the court. (b) Unlawful possession or use of instrument not sealed before using and not sealed within twelve (12) months from last sealing. Any person making a practice of buying or selling goods by weights and/or measures, or of furnishing services the value of which is estimated by weight or measure, who has in his possession, without permit, any unsealed scale, balance, weight or measure, and any person who uses in any purchase or sale or in any unsealed scale, balance, weight or measure, and any person who uses in any purchase or sale or in estimating the value of any service furnished, any instrument of weight or measure that has not been officially sealed, or if previously sealed, the license therefor has expired and has not been renewed in due time, shall be punished by a fine not exceeding Five Thousand Pesos (Php5,000.00) or by imprisonment of not more than six (6) months, or both at the discretion of the Court. If however, such scale, balance, weight or measure, has been officially sealed at some previous time and the seal and tag officially affixed thereto remain intact and in the same position and condition in which they were placed by the official sealer, and the instrument is found not to have been altered or rendered inaccurate but still to be sufficiently accurate to warrant its being sealed without repairs or alterations, such instrument shall, if presented for sealing promptly on demand of an authorize sealer or inspector of weights and measures, be sealed, and the owner, possessor or user of the same shall be subject to no 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. (c) Any person, with fraudulent intent, alters any scale or balance, weight or measure after it is officially sealed or who knowingly uses any false scale or balance, weight or measure, whether sealed or not shall be punished by a fine of not less than One Thousand Pesos (Php1,000.00) nor more than Five Thousand Pesos (Php5,000.00) or by imprisonment of not less than one (1) month nor more than six (6) months, or both, at the discretion of the Court. cDEHIC (d) Any person who fraudulently gives short weight or measure in the making of a sale, or who fraudulently takes excessive weight or measure in the making of a purchase, or who, assuming to determine truly the weight or measure of any article bought or sold by weight or measure, fraudulently misrepresents the weights or measure thereof shall be punished by a fine of not less than One Thousand Pesos (Php1,000.00) nor more than Five Thousand Pesos (Php5,000.00) or by imprisonment of not less than one (1) month and not more than six (6) months, or both at the discretion of the Court. Administrative Penalties. The Municipal Treasurer may compromise the following acts or omission not constituting fraud. (a) Any person making a practice of buying or selling by weight and measure using unsealed and/or unregistered instrument. Penalty 1. When Correct 50.00 2. When incorrect but within tolerable allowance of defect or short measure 100.00 (b) Failure to produce weight and measure tag or license or certificate upon demand but the instrument is duly registered. Penalty 1. When Correct 50.00 2. When incorrect but within tolerable allowance of defect or short measure 100.00 (c) Any person found violating any of the above two (2) provisions for the second time shall be fined twice the above penalty. (d) Any person found violating any of the above two (2) provisions for the third time shall be penalized by the confiscation of instrument. SECTION 21. Permit Fee on Film-Making . Imposition of Fee. There shall be collected the following permit fee of One Thousand Five Hundred Pesos (Php1,500.00) per day from any person who shall go on location-filming within the territorial jurisdiction of this municipality. Time of Payment. The fee imposed herein shall be paid to the Municipal Treasurer upon application for the Mayor's Permit three (3) days before location-filming is commenced. SECTION 22. Permit Fee for Agricultural Machinery and Other Heavy Equipment . Imposition of Fees. There shall be collected an annual permit fee at the following rates for each agricultural machinery or heavy equipment from operators of said machinery, using said equipment in this municipality. Rate of Fee per Annum (a) Hand Tractors 400.00 (b) Light Tractors 500.00 (c) Heavy Tractors 1,000.00 (d) Bulldozer 1,000.00 (e) Forklift 500.00 (f) Heavy Graders 1,000.00 (g) Light Graders 1,000.00 (h) Mechanized Threshers 150.00 (i) Cargo Truck 1,000.00 (j) Dump Truck 1,000.00 (k) Road Rollers 1,000.00 (l) Payloaders 1,000.00 (m) Primemovers//Flatbeds 1,000.00 (n) Backhoe 1,000.00 (o) Rockcrusher 1,000.00 (p) Transit/Mixer Truck 1,000.00 (q) Crane 1,000.00 (r) Other agricultural machinery not enumerated above 250.00 (s) Other heavy equipment not enumerated above 500.00 Time and Manner of Payment. The fee imposed herein shall be payable prior to the use of the equipment upon application for a Mayor's Permit. ISCDEA 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. SECTION 23. Permit Fees on Tricycle Operation . Definitions. When used in this Section: (a) Motorized Tricycle is a motor vehicle propelled other than by muscular power, composed of a motorcycle fitted with a single wheel sidecar or a motorcycle with a two wheeled cab, the former having a total of four wheels, otherwise known as the motorela. (b) Tricycle Operators are persons engaged in the business of operating tricycles. (c) Tricycle-for-Hire is a vehicle composed of a motorcycle fitted with a single-wheel side car or a motorcycle with a two-wheel cab operated to render transport services to the general public for a fee. (d) Motorized Tricycle Operator's Permit (MTOP) is a document granting franchise or license to a person, natural or juridical, allowing him to operate tricycles-for-hire over specified zones. (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. Imposition of Fees. There shall be collected an annual franchise fee in the amount of One Hundred Pesos (Php100.00) for the operation of tricycle-for-hire. Other Fees on Tricycle Operation Fees 1. Filing Fee 25.00 2. Fare Adjustment Fee for Fare Increase 25.00 3. Filing Fee for Amendment of MTOP 25.00 4. Business Permit 110.00 5. Registration Fee 80.00 6. Tricycle Plate 150.00 7. Sticker 35.00 Time of Payment. (a) The fee shall be paid to the Municipal Treasurer upon application or renewal of the permit. (b) The filing fee shall be paid upon application for an MTOP based on the number of units. (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. Administrative Provisions. (a) Prospective operators of tricycles should first secure a Motorized Tricycle Operator's Permit (MTOP) from the Sangguniang Bayan. (b) The Sangguniang Bayan of this municipality shall: 1. Issue, amend, revise, renew, suspend, or cancel MTOP and prescribe the appropriate terms and conditions therefor; determine, fix, prescribe or periodically adjust fares or rates for the service provided in a zone after public hearing; prescribe and regulate zones of service in coordination with the barangay; fix, impose and collect, and periodically review and adjust but not oftener than once every three (3) years, reasonable fees and other related charges in the regulation of tricycles-for-hire; and establish and prescribe the conditions and qualifications of service. EDCTIa 2. Only Filipino citizens and duly registered cooperative 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 exceeds forty (40) KPH. The Sangguniang Bayan may provide exceptions if there is no alternative route. 7. Tricycles-for-hire shall be allowed to operate like a taxi service, i.e. ,service is rendered upon demand and without a fixed route within a zone. (c) The Sangguniang Bayan may impose a common color for tricycles for hire in the same zone. Each tricycle unit shall be assigned and bear an identification number, aside from its LTO license plate number. It shall establish a fare structure that will provide the operator a reasonable return or profit, and still be affordable to the general public. The fare structure may either be flat (single fare regardless of distance) as a minimum amount plus a basic rate per kilometer. Operators of tricycles-for-hire are required to post in the conspicuously part of the tricycle the schedule of fares. (d) The zones must be within the boundaries of this municipality. The existing zones which cover the territorial unit not only of the municipality but other adjoining municipalities shall be maintained provided the operators serving the said zone secure the MTOP. (e) For the purpose of this Section, a Municipal Tricycle Operator's Permit Regulatory Board shall be composed by the following: Chairman of the Sangguniang Bayan Committee on Public Utilities & Facilities Chairman Municipal Treasurer Member Municipal Planning and Development Coordinator Member Chief of Police-Calaca PNP Member Business Permits & Licensing Officer Member Secretary to the Sangguniang Bayan 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, the number and brand of tricycle/s owned and operated by said operator. ADCIca The provisions of Ordinance No. 08-191 and Ordinance No. 08-203 shall be suppletory to this section. SECTION 24. Permit Fee on Occupation or Calling Not Requiring Government Examination . Imposition of Fees. There is hereby levied an annual "occupation or calling fee" on all individuals engaged in the exercise or practice of their occupation or calling in the amount prescribed hereunder including but not limited to, the following: Group "A" One Hundred Fifty Pesos (Php150.00) 1. Automotive mechanics, unless he is a mechanical engineer who has paid his "professional tax"; 2. Computer technicians; 3. Electricians, unless he is an electrical engineer who has paid his "professional tax"; 4. Electronic technicians (Radio, TV, Audio); 5. Entertainers, taxi drivers; 6. Insurance adjusters, consultants, or agents; 7. Interior decorators (professional); 8. Professional embalmers (authorized by DOH); 9. Professional singers, radio broadcasters, announcers, disc jockeys; 10. Professional tailors, haberdasher, couturier, modista, fashion designer and the like; 11. Professors, instructors or teachers in private institutions unless they are "professionals" who have paid their "professional tax"; 12. Psychic healers, Soothsayers, Seers; 13. Refrigeration and air-conditioning technicians. Group "B" Two Hundred Pesos (Php200.00) 1. Acupuncturists, unless he is a Medical Doctor who has paid his professional tax; 2. Bakers (professional); 3. Cattle auctioneers; 4. Chef or head cook; 5. Club managers; 6. Dance instructors/instructress; 7. Dietician, nutritionist unless he is a professional who has paid his professional tax; 8. Florist; 9. Hairdressers or hairstylists; 10. Heavy equipment operators; 11. Marine officers, unless he is a marine engineer who has paid his "professional tax"; 12. Master carpenters; ACTIHa 13. Master plumbers or "tubero" rendering services for a fee; 14. Professional beauticians, make-up artists; 15. Professional boxers; 16. Professional butchers; 17. Professional manicurists; 18. Professional masons, welders, pipefitters; 19. Professional masseurs/masseuse; 20. Professional security officers/guards; 21. Professional stevedores; 22. Professional waiters or waitresses; 23. Swimming instructors; 24. Telegraph operators; 25. Telephone operators; 26. Typewriter repairman; 27. Other similar occupations or callings. Definitions. As used in this Section, the term: a) Calling means one's regular business trade, vocation, or employment which does not require the passing of an appropriate government board or bar examination, such as professional actors and actresses, hostesses, masseurs, and the like. b) Occupation means one's regular business or employment, or an activity which principally takes upon ones time, thought, and energies. It includes any calling, business or trade. Exemptions. The occupation or calling fee imposed in this Section shall not apply to persons exclusively employed in the government. Payment of Fees. The occupation or calling fee aforementioned shall be paid before any occupation or calling herein specified can be lawfully pursued and one line of occupation or calling does not become exempt by being conducted with some other occupation or calling for which the fee has been paid. Time of Payment. The occupation or calling fee imposed in this Section shall be payable annually, on or before the Thirty-first (31st) day of January every year. Any person beginning an occupation or calling after the month of January must pay the prescribed fee in full before engaging in the pursuit of his occupation or calling. Surcharge for Late Payment. Failure to pay the fee prescribed in this Section within the time required shall subject the taxpayer to a surcharge of twenty-five percent (25%) of the original amount of fees due, such surcharge to be paid at the same time and in the same manner as the original fees due. Administrative Provisions. The Municipal Treasurer shall keep a registry of persons who paid the occupation or calling fee imposed herein and shall submit a consolidated list thereof to the Mayor thru the Chief, Business Permits & Licensing Division, Office of the Mayor. Any individual or corporation employing a person required under this Section to pay a privilege fee on occupation or calling shall require the presentation of the receipt for payment of the fee prescribed herein by that person before employing him or, if already employed, the presentation of the receipt of the annual payment for the current year. Any person subject to the fee imposed in this Section shall write or print in the deeds, receipts, reports and other important documents the number of the official receipt issued to him. HCSAIa Penalty. Any violation of the provisions of the Section shall be punished by a fine of not less than One Thousand Pesos (Php1,000.00) but not more than Five Thousand Pesos (Php5,000.00) or imprisonment of not less than one (1) month but not more than six (6) months, or both such fine and imprisonment, at the discretion of the Court. SECTION 25. Permit Fee for the Storage of Flammable and Combustible Materials . Imposition of Fees. There shall be collected an annual permit fee for the storage of combustible materials at the rates as follows: Amount of Fees (a) Storage of gasoline, diesel fuel, kerosene and similar products 500 to 2,000 liters 110.00 2,001 to 5,000 liters 220.00 5,001 to 20,000 liters 330.00 20,001 to 50,000 liters 550.00 50,001 to 100,000 liters 825.00 Over 100,000 liters 0.011 per liter (b) Storage of cinematographic film and celluloid 550.00 (c) Storage of calcium carbide 1) less than 50 cases 550.00 2) 50 to 99 cases 825.00 3) 100 or more cases 11.00 per case (d) Storage of tar, resin, and similar materials 1) Less than 1,000 kgs. 275.00 2) 1,000 to 2,500 kgs. 550.00 3) 2,501 to 5,000 kgs. 825.00 4) over 5,000 kgs. 2.20 per kg. (e) Storage of coal 1) below 100 tons 600.00 2) 101 to 1,000 tons 1,200.00 3) 1,001 tons and above 6.00 per ton (f) Natural gas and other similar fuel 0.011/kg. (g) Storage of combustible, flammable or 0.011/kg. or 0.011/liter explosive substance not mentioned above whichever is applicable Time of Payment. The fees imposed in this section shall be paid to the Municipal Treasurer upon application for a permit with the Mayor to store the aforementioned substances. Administrative Provisions. (a) No person shall keep or store at his place of business any of the above flammable, combustible or explosive substances without securing a permit therefor. (b) Gasoline or naptha not exceeding the quantity of one hundred (100) gallons, kept in and used by launches or motor vehicles shall be exempt from the permit fee herein required. (c) The Municipal Mayor shall promulgate regulations for the proper storing of said substances and shall designate the proper official who shall supervise the acts therein. CaSAcH SECTION 26. Permit and Inspection Fee on Machinery and Engines . Imposition of Fees. There shall be imposed an annual inspection fee on internal combustion engines generators and other machines in accordance with the following schedules: Amount of Fees (a) Internal combustion engines: 1) 2 HP and below 20.00 2) 5 HP and below but not lower than 3 HP 50.00 3) 10 HP and below but not lower than 5 HP 100.00 4) 14 HP and below but not lower than 10 HP 150.00 5) Above 15 HP 10.00/HP (b) Other stationery engines or machines: 1) 2 HP and below 20.00 2) 5 HP and below but not lower than 3 HP 50.00 3) 10 HP and below but not lower than 5 HP 100.00 4) 14 HP and below but not lower than 10 HP 150.00 5) Above 15 HP 10.00/HP (c) Electrical generators and other machine propelled by electric motor will be levied the same rates found in Sub-section (a) hereof. Time of Payment. The annual fee imposed in this section shall be paid to the Municipal Treasurer upon application of the Permit with the Mayor but not later than fifteen (15) days after the actual inspection by person authorized in writing by the Mayor. Thereafter, the fee shall be paid within twenty (20) days of January, or of every quarter as the case may be. Administrative Provision. No engine or machine mentioned above shall be installed or operated within the limits of this municipality, without the permit of the Municipal Mayor and the payment of the inspection fee prescribed in this section. SECTION 27. Permit Fee for Zoning/Locational Clearance . Imposition of Fees. There shall be collected a Mayor's Permit Fee for Zoning/Locational Clearance for all structures constructed in this municipality in accordance with existing ordinance and laws. I. Zoning/Locational Clearance Fees Rates I.A Residential structure single detached other than apartment/town houses, dormitories, and subdivision/ condominium, the project cost which is: 1. Php100,000.00 and below 250.00 2. Over Php100,000.00 to Php200,000.00 500.00 3. Over Php200,000.00 600.00 + 1/10 of 1% in excess of Php200,000.00 I.B Apartments/Townhouses: 1. Project cost of Php500,000.00 & below 1,200.00 2. Over Php500,000.00 to Php2 Million 2,000.00 3. Project cost over Php2 Million 3,000.00 + 1/10 of 1% in excess of Php2 Million regardless of the number of doors I.C Dormitories: 1. Project cost of Php2 Million and below 3,000.00 2. Project cost over Php2 Million 3,000.00 + 1/10 of 1% in excess of Php2 Million regardless of the number of doors I.D Institutional, the project cost of which is: 1. Below Php2 Million 2,400.00 2. Over Php2 Million 2,400.00 + 1/10 of 1% in excess of Php2 Million I.E Commercial, Industrial, Agro-Industrial, the project cost of which is: 1. Below Php100,000.00 1,200.00 2. Over Php100,000.00 to Php500,000.00 1,800.00 3. Over Php500,000.00 to Php1 Million 2,400.00 4. Over Php1 Million to Php2 Million 3,600.00 5. Over Php2 Million 6,000.00 + 1/10 of 1% in excess of Php2 Million I.F Special uses/special projects including Memorial Parks, Gasoline station, Cell sites, Slaughterhouse, Treatment plant, etc. and the project cost of which is: 1. Below Php2 Million 6,000.00 2. Over Php2 Million 6,000.00 + 1/10 of 1% in excess of Php2 Million I.G. Alteration/Expansion (affected areas/cost of Fees to be charged expansion only) shall be the same as charged in the original application II. Subdivision & Condominium Projects/Activities (PD 957) Rates II.A APPROVAL OF SUBDIVISION PLAN (Including townhouses) 1. Preliminary Approval & Locational Clearance 300.00/hectare or (PA/LC)/Preliminary Subdivision Development fraction thereof Plan (PSDP) Inspection Fee 1,200.00/hectare regardless of density 2. Final Approval and Development Permit 2,400.00/hectare regardless of density 600.00 + 1/10 of 1% in excess of Php200,000.00 a. Additional Fee on floor area of houses/ buildings sold with a lot 2.40/square meter b. Inspection Fee 1,200.00/hectare regardless of density (Not applicable for projects already inspected for PALC application) 3. Alteration of Plans (affected areas only) Same as final Approval & Development Permit 4. Certificate of Completion Certification Fee 180.00 Processing Fee 2,400.00/hectare regardless of density 5. Extension of Time to Develop 420.00 Inspection Fee (Affected & unfinished areas only) 2,000.00/hectare regardless of density II.B APPROVAL OF CONDOMINIUM PROJECT Final Approval and Development Permit 1. Processing Fee a. Land Area 6.00/square meter b. Number of Floors 240.00/floor c. Building Areas 4.80/square meter d. Inspection Fee 14.40/square meter of GFA 2. Alteration of Plan (affected areas only) Same as Final Approval & Development Permit 3. Conversion (affected areas only) Same as Final Approval & Development Permit 4. Extension of Time to Develop a) Processing Fee 420.00 b) Inspection Fee 14.40/square meter 5. Certificate of Completion a) Certificate Fee 180.00 b) Processing Fee 14.40/square meter II.C PROJECTS UNDER BP 220 II.C.A SUBDIVISION 1. Preliminary Approval & Locational Clearance a) Socialized Housing 75.00/hectare b) Economic Housing 180.00/hectare Inspection Fee a) Socialized Housing 200.00/hectare b) Economic Housing 600.00/hectare 2. Final Approval and Development Permit Processing Fee a) Socialized Housing 500.00/hectare b) Economic Housing 1,200.00/hectare Inspection Fee a) Socialized Housing 200.00/hectare b) Economic Housing 600.00/hectare (Projects already inspected for PALC application may not be charged inspection fee) 3. Alteration of Plan Same as Final Approval & Development Permit 4. Building Permit (Floor area of housing unit) 6.00/ square meter 5. Extension of Time to Develop - Filing Fee a) Socialized Housing 350.00 b) Economic Housing 420.00 - Inspection Fee (affected/unfinished areas only) a) Socialized Housing 200.00/hectare b) Economic Housing 600.00/hectare 6. Certificate of Completion - Certificate Fee a) Socialized Housing 150.00 b) Economic Housing 180.00 - Processing Fee a) Socialized Housing 200.00/hectare b) Economic Housing 600.00/hectare 7. Occupancy Fee Inspection Fee (saleable floor area of housing unit) 2.40/square meter a) Socialized Housing 5.00/square meter b) Economic Housing 6.00/square meter II.C.B CONDOMINIUM 1. Preliminary Approval & Locational Clearance 600.00 2. Final Approval & Development Permit a) Total Land Area 6.00/square meter b) Number of Floor 120.00/floor c) Building Area 2.40/sq. meter of GFA - Inspection Fee 2.40/sq. meter of GFA 3. Alteration of Plan (affected areas only) Same as Final Approval & Development Permit 4. Extension of Time to Develop 420.00 - Inspection Fee 2.40/sq. meter of (FA x P2 x % of remaining cost) saleable unit 5. Certificate of Completion - Certificate fee 180.00 - Processing Fee 3.60/sq. meter of GFA II.D APPROVAL OF INDUSTRIAL/COMMERCIAL SUBDIVISION 1. Preliminary Approval & Locational Clearance 360.00/hectare - Inspection Fee 1,200.00/hectare regardless of location 2. Final Approval & Development Permit 6,000.00/hectare regardless of location - Inspection Fee 1,200.00/hectare regardless of location (Projects already inspected for PALC application may not be charged inspection fee) 3. Alteration of Plan (affected areas only) Same as Final Approval & Development Permit 4. Extension of Time to Develop 420.00 - Inspection Fee (affected/unfinished areas only) 1,200.00/hectare 5. Certificate of Completion - Industrial 420.00/hectare regardless of location - Commercial 600.00/hectare regardless of location II.E APPROVAL OF FARMLOT SUBDIVISION 1. Preliminary Approval & Locational Clearance 240.00/hectare - Inspection Fee 600.00/hectare 2. Final Approval & Development Permit 1,200.00/hectare - Inspection Fee 600.00/hectare (Projects already inspected for PALC application may not be charged inspection fee) 3. Alteration of Plan (affected areas only) Same as Final Approval & Development Permit 4. Extension of Time to Develop 420.00/hectare 5. Certificate of Completion - Certificate Fee 180.00/hectare - Processing Fee 1,200.00/hectare II.F APPROVAL OF MEMORIAL PARK/CEMETERY PROJECT/COLUMBARIUM 1. Preliminary Approval & Locational Clearance a) Memorial projects 600.00/hectare b) Cemeteries 240.00/hectare c) Columbarium 3,000.00/hectare - Inspection Fee a) Memorial projects 1,200.00/hectare b) Cemeteries 600.00/hectare c) Columbarium 14.40/sq. meter of GFA 2. Final Approval & Development Permit a) Memorial Projects 2.40/square meter b) Cemeteries 1.20/square meter c) Columbarium 240.00/floor - Inspection Fee a) Memorial Projects 1,200.00/hectare b) Cemeteries 600.00/hectare c) Columbarium 14.40/sq. meter of GFA (Projects already inspected for PALC application may not be charged inspection fee) 3. Alteration of Plan Same as Final Approval & Development Permit 4. Extension of Time to Develop - Inspection Fee a) Memorial projects 1,200.00/hectare b) Cemeteries 600.00/hectare c) Columbarium 14.40/sq. meter of GFA 5. Certificate of Completion - Certificate Fee 180.00 - Processing Fee a) Memorial projects 1,200.00/hectare b) Cemeteries 600.00/hectare c) Columbarium 4.80/sq. meter of GFA II.G OTHER TRANSACTION/CERTIFICATION 1. Application/Request for: a) Advertisement approval 600.00 b) Cancellation/Reduction of Performance Bond 2,400.00 c) Exemption from Cease & Desist Order 180.00 d) Clearance to Mortgage 1,200.00 e) Lifting Cease & Desist Order 2,400.00 f) Change of name/Ownership 1,200.00 g) Revalidation/Renewal of Permit (Condominium) 50% of assessed current processing fees including inspection fees 2. Other Certifications: a) Zoning Certification 600.00/hectare b) Cert. of Town Plan/Zoning Ordinance Approval 180.00 c) Cert. of New Rights/Sales 180.00 d) Cert. of Creditable withholding Tax (max. of 5 lots/certificate) 180.00 e. Others, to include: e.1 Availability to records/public request 240.00 e.2 Certificate of "No Records on File" 240.00 e.3 Certificate of "With or Without Cr/LS" 240.00 e.4 Certified Xerox copy of documents (report size) - Documents of five (5) pages or less 36.00 - Every additional page 5.00 e.5 Photocopy of Document 5.00 II.H REGISTRATION OF DEALERS/BROKERS/SALEMEN a) Dealers/Brokers 600.00 b) Salesmen/Agents 240.00 II.I HOMEOWNERS ASSOCIATION a) Amendments - Articles of Incorporation 600.00 - By-Laws 600.00 Time of Payment. The fees in this Section shall be paid by the applicant or his representative to the Municipal Treasurer when zoning/locational clearance is applied. Administrative Provision. The Municipal Mayor shall administer the provision of this Section and other existing ordinances, executive orders, laws relating to and governing zoning/locational clearance. SECTION 28. Reclassification Fee. Imposition of Fees. The following fees shall be imposed on and collected from persons/owners of landed properties who apply for the reclassification of their properties: Amount of Fee (a) Application/Filing Fee 1. Below 500 square meters 1,000.00 2. 500 to 10,000 square meters 2,500.00 3. Above 10,000 square meters 5,000.00 Amount of Fee per Square meter (b) Reclassification Fee 1. Agricultural to Residential 5.00 2. Agricultural to Commercial 10.00 3. Agricultural to Industrial 15.00 4. Agricultural to Institutional 7.00 5. Residential to Commercial 10.00 6. Residential to Industrial 15.00 Time of Payment. The Application/Filing Fee imposed herein shall be paid to the Municipal Treasurer upon application for reclassification while the Reclassification Fee shall be paid within three (3) days from the approval of the reclassification ordinance. Accrual of Payment. The fees imposed in this section shall accrue entirely to this municipality. Surcharge for Late Payment. Failure to pay the fee required in this section shall subject the taxpayer to a surcharge of twenty percent (20%) of the original amount due, such surcharge to be paid at the same time and manner as the original amount of fees due. Administrative Provisions. (a) The reclassification Application/Filing fee imposed herein is non-refundable. SECTION 29. Permit Fee for Temporary Use of Roads, Streets, Sidewalks, Alleys, Patios, Plazas and Playgrounds . Imposition of Fees. Any person that shall temporarily use and/or occupy street, sidewalk, or alley or portion thereof, in this municipality in connection with their construction works and other purposes, shall first secure a permit from the Municipal Mayor and pay a fee in accordance with the following schedule: Amount of Fee (1) For construction 3.00 per sq. m. per day (2) For other uses 2.00 per sq. m. per day Time of Payment. The fee shall be paid to the Municipal Treasurer upon application of the permit with the Municipal Mayor. SDHacT Administrative Provisions. (a) 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. (b) The use of streets, sidewalks or alleys or portion thereof, aside from construction, shall only commence upon approval of a permit allowing the use of the same and after payment of the corresponding fees imposed thereon. (c) The use of streets, sidewalks or alleys shall be limited to a certain portion of said street, sidewalk or alley and in a manner not to obstruct or cause the alteration of the flow of pedestrian and vehicular traffic passing though the area. (d) No request or application to temporarily use streets, sidewalks or alleys or portion thereof shall be granted when such temporary use is or will include the following dates/occasions: Calacatchara Festival All Saints Day Holy Wednesday All other occasions/activities of similar importance SECTION 30. Permit Fee for the Conduct of Group Activities . Imposition of Fees. Every person who shall conduct, or hold any program, or activity involving the grouping of people within the jurisdiction of this municipality shall obtain a Mayor's Permit therefor for every occasion of not more than twenty-four (24) hours and pay the Municipal Treasurer the corresponding fee in the following schedule: Amount of Fee Conference, meetings, rallies and demonstration in outdoor, in parks, plazas, roads, streets 300.00 Dances 300.00 Coronation and Ball 300.00 Promotional Sales 600.00 Other Group Activities 300.00 Time of Payment. The fee imposed in this Section shall be paid to the Municipal Treasurer upon filing of application for permit with the Municipal Mayor. 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. 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. SECTION 31. Permit Fee on Hauling and Trucking Services . Imposition of Fees. There shall be collected from every person engaged in the business of hauling and trucking services operating within this municipality a permit fee of Five Hundred Pesos (Php500.00) per truck, per annum. The fee imposed herein shall not be collected from operators of hauling and trucking services whose trucks merely passes this municipality. ACETID Time of Payment. The fee imposed herein shall be paid to the Municipal Treasurer upon application for a Mayor's Permit to operate hauling or trucking services in this municipality. In the succeeding year, the fee shall be paid within the first twenty days of January of every year, in case of renewal thereof. Surcharge for Late Payment. Failure to pay the fee required in this section shall subject the taxpayer to a surcharge of twenty percent (20%) of the original amount due, such surcharge to be paid at the same time and manner as the original amount of fees due. Administrative Provisions. (a) The Mayor's Permit shall be issued only to the applicant after the payment of the required fee. (b) The load capacity of roads and bridges shall be strictly observed by the hauling or trucking operator. (c) The hauler shall also observe carefully the proper loading of logs, sugar cane, cattle, fowls, swine, and other kinds of cargoes and that the same are securely piled, tied and properly covered. (d) The Mayor's Permit shall be carried at all times in each truck for which the permit has been issued. Photocopies of the same shall be sufficient compliance hereof. SECTION 32. Registration and Permit Fees on Fishing Vessel 3 Gross Tons and Below . Imposition of Fees. There shall be collected the following fees on motorized fishing vessels 3 gross tons and below operating in the Municipality of Calaca. Fee (a) Registration Fee (For the Certificate of Number) [Once in Three (3) years] - Below 1.0 Gross Tonnage (GT) 50.00 - 1.1 to 2.0 Gross Tonnage (GT) 100.00 - 2.1 to 3.0 Gross Tonnage (GT) 150.00 (b) Motorboat Operator's License [Once in Three (3) years] 150.00 (c) Permit to Operate [Annual] 100.00 Administrative Provision. The Municipal Treasurer shall keep a register of all fishing vessels 3 gross tons and below who were issued a Mayor's Permit which shall contain among others, the name and address of the owner. The provisions of the Municipal Ordinance No. 08-190 entitled "An Ordinance Adopting the Registration of Fishing Vessels 3 GT and Below in the Municipality of Calaca, Batangas, providing penalties for the violation thereof" shall be suppletory to this Section. SECTION 33. Tiangge or Privilege Store . Imposition of Fees. (a) There shall be a fee of Seventy-five Pesos (Php75.00) per day for each stall set up in an air-conditioned place/area or establishment regardless of dimension, located in Calaca for the duration that tiangge or privilege store is allowed to operate. (b) There shall be a fee of Fifty Pesos (Php50.00) per day for each stall setup in a non-air-conditioned place/area or establishment regardless of dimension located in Calaca for the duration that the tiangge or privilege store is allowed to operate. (c) Should the duration exceed three (3) months in any taxable year, then it shall not be considered a tiangge or privilege store. It shall be subject to business taxes. SDHCac Exemption. The fees in this Section shall not be collected from those under contract with exhibit organizers; provided, however, the exhibit organizer must have existing business permit fees and has paid the municipal taxes and fees for the current year. Manner of Payment. The fees imposed shall be paid to the Municipal Treasurer. Penalty. The tiangge or privilege store who fails to pay the fee for five (5) consecutive days shall cause automatic closure of the tiangge or privilege store. SECTION 34. Clearance Fees for Cutting Down or Uprooting and Felling Trees . Imposition of Fees. The following are imposed for cutting down or uprooting/felling trees: Amount of Fees (a) On private lands 100.00 per tree (b) On government lands, roadways, subdivision 150.00 per tree Exemptions. The following are exempted from payment of fees for cutting trees; however, a clearance shall be secured from the Office of the Municipal Agriculturist: a. Trees infected by diseases and recommended for sanitary cutting. b. Trees affected by typhoon and recommended for salvage cutting. c. Trees that pose imminent danger to properties and lives of people. Administrative Provisions. (a) The clearance for cutting down or uprooting/felling trees within the jurisdiction of this municipality provided for in this section shall be issued by the Municipal Agriculturist or his duly authorized representative. CHAPTER IV Service Fees SECTION 35. Secretary's Fees . There shall be collected the following fees from every person requesting for copies of official records and documents from the different offices of this municipality: Fee (a) For every page or fraction thereof, typewritten, computerized or in printed form (not including the certificate and notation) 40.00 (b) For each certificate of correctness (with seal of office) written on the copy or attached thereto 40.00 (c) For certified copies of any papers, records, decrees, judgment or entry which any person is entitled to demand and receive a copy (in connection with judicial proceedings such as PLEB, SB as quasi- judicial body) for each page 40.00 (d) Certified photocopy or any other copy produced by copying machine or similar contraption, per page 40.00 (e) Other documents or certifications not herein enumerated 40.00 Exemption. The fees imposed in this Section shall not be collected for copies furnished to other offices and branches of the government 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. SETAcC SECTION 36. Local Civil Registry Fees . Imposition of Fees. There shall be collected for services rendered by the Municipal Local Civil Registrar of this municipality the following fees: Amount of Fees (a) Marriage Fees: 1. Application for Marriage License 220.00 2. Marriage License Fee 100.00 3. Marriage Solemnization Fee 330.00 4. Marriage & Family Planning/Counselling Fee 110.00 (b) For Registration of the following: (1) Court Decrees i. Legal Separation 2,200.00 ii. Annulment of Marriage/Absolute Nullity of Marriage 2,200.00 iii. Adoption 550.00 iv. Correction of Entries 200.00 v. Presumptive Death 500.00 vi. Naturalization 500.00 vii. Other Court Orders and/or Decrees 200.00 (2) Legal Instruments i. Acknowledgement/Admission of Paternity 110.00 ii. Affidavit of Legitimation 110.00 iii. Affidavit to Use the Surname of the Father 250.00 (3) Additional Fees for Delayed Registration of all Registrable Documents i. Late registration of Birth 10.00/mo. but not to exceed 500.00 ii. Late Registration of Marriage 500.00 iii. Late Registration of Death 55.00 (c) Issue of Civil Registry Documents: 1. Issuance of Birth, Marriage & Death Certificate 55.00 2. Certified machine Copy of Civil Registry Documents 40.00 3. Certified Copies of Other Legal Documents in the Registry 100.00 4. Other Certifications of Birth (No Record, Birth Destroyed) 40.00 (d) Burial Fees: 1. Burial Permit 50.00 2. Transfer of Cadaver 50.00 3. Fee for Removal of Cadaver 150.00 4. Fee for Exhumation of Cadaver 150.00 (e) Fees & Charges for Filing of Petition for Change of First Name/Correction of Clerical Errors as mandated under Republic Act Nos. 9048 and 10172 and its Implementing Rules and Regulations: (1) Filing Fee i. Petition for Change of First Name (RA 9048) 3,000.00 ii. Petition for Correction of Clerical Error/s (RA 9048) 1,000.00 iii. Petition for Correction of Sex/Gender in the COLB (RA 10172) 3,000.00 iv. Petition for Correction of Date & Month of Birth in the COLB (RA 10172) 3,000.00 (2) Service Fee i. Migrant Petition for Change of First Name (RA 9048) 1,000.00 ii. Migrant Petition for Correction of Clerical Error/s (RA 9048) 500.00 iii. Migrant Petition for Correction of Date and Month of Birth in the COLB (RA 10172) 1,000.00 (f) Service Charge for Documents Procured through Batch Request Entry Query System (BREQS): 1. Certificate of Live Birth 75.00 2. Certificate of Death 75.00 3. Certificate of Marriage 75.00 4. Certificate of No Marriage 50.00 Note: The fees imposed herein (Sub-section (f) are exclusive of the BREQS Fees imposed by the National Statistics Office (NSO) (g) Other Services: 1. Endorsement of civil registry documents to OCRG-NSO 100.00 2. Annotation on registered birth, marriage and death certificate per outside zone court decrees 100.00 3. Out-of-Town Registration of Birth, Marriage and Death 200.00 4. Parental Consent or Advice to Marry 100.00 5. Supplemental Report 150.00 Exemptions. The fee imposed in this Section 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. Time of Payment. The fees shall be paid to the Municipal Treasurer before registration or issuance of the permit, license or certified copy of the local registry records or documents. Administrative Provision. A marriage license shall not be issued unless a certification is issued by the Pre-Marriage Counselling Fee that the applicants have undergone lectures on family planning. SECTION 37. Police and Court Clearance Fee . Imposition of Fees. There shall be paid for each clearance certificate issued by the Offices of the Municipal Trial Court, Philippine National Police, the Department of Interior and Local Government, the Sangguniang Bayan and other offices of the Municipal Government of Calaca, the following fees: aHECST Amount of Fee (a) For employment, scholarship, study grant 40.00 (b) For change of name 130.00 (c) For application for Filipino citizenship 1,000.00 (d) For passport or visa application 150.00 (e) For firearms permit application 250.00 (f) For PLEB Clearance 120.00 (g) For other purposes 50.00 Time of payment. The fees provided under this Section shall be paid to the Municipal Treasurer upon application for the clearance. SECTION 38. Fire Inspection Fee . Imposition of Fees. There shall be collected from operators of business, establishments in this municipality an annual fire safety inspection fee prescribed hereunder: Amount of Fees On gasoline station & similar establishments 100.00 per annum On factories or warehouses of combustible, flammable or explosive materials 200.00 per annum On sari-sari store & other similar establishment storing combustible, flammable or explosive materials 100.00 per annum On all other establishments not storing combustible, flammable or explosive materials 100.00 per annum Time of Payment. The fee imposed in this section shall be paid to the Municipal Treasurer after a fire safety inspection of the establishment has been made but prior to the issuance of the "Fire Safety Inspection Certification" by the Chief of the Fire Station, BFP, or his authorized representative and upon renewal of the same every year thereafter within the first twenty (20) days of January. Administrative Provisions. The Chief of Fire Station, BFP or his duly authorized representative shall conduct an annual and periodic inspection of all business establishments and buildings to determine propriety of existing fire safety and prevention devices or equipment as well as their compliance to fire safety rules and regulations. The Chief of the Fire Station, BFP, shall issue the necessary rules and regulations for the implementation of this Section. Such rules and regulations shall be enforceable until rescinded, modified or revoked by the Provincial Fire Marshall. Applicability Clause. All other matters relating to fire inspection and issuance of permit therefor shall be governed by pertinent provision of PD 1185 (Fire Code of the Philippines) and other existing laws, rules and regulations. Penalty. Any violation of the provisions of this Section shall be punishable by a fine of not less than One Thousand Pesos (Php1,000.00) but not more than Five Thousand Pesos (Php5,000.00) or imprisonment of not less than one (1) month but not more than six (6) months, or both such fine and imprisonment, at the discretion of the Court. SECTION 39. Assessor's Annotation Fee . A) Assessor's Annotation Fees There shall be collected from every person requesting the annotation of certain documents on the tax declaration at the Municipal Assessor's Office the following fee, based on the total consideration involved in the acquisition of the property or the fair market value of the property whichever is higher; Provided, that the sale, transfer or other mode of disposition under the Comprehensive Agrarian Reform Law shall be exempted from the payment of the fee herein imposed; Provided further, that the transfer of real properties by government-owned or -controlled corporations, religious or charitable institutions shall be subject to the herein imposed "Assessor's Annotation Fee." Likewise, properties acquired by rural banks and other private lending institutions by foreclosure shall also be subject to the fee herein imposed. (A) ASSESSOR'S ANNOTATION FEE Charges a) If the transaction contained in the documents presented involves an amount of less than Php10,000.00 20.00 b) For every Php1,000.00 in excess of Php10,000.00 2.50 c) For release of mortgage and other similar documents irrespective of the amount 10.00 (B) CERTIFICATION FEES 1) For each page of certified true copy of document/tax declaration 40.00 2) For each certification: a) Tax Declaration 40.00 b) Non-Improvement 40.00 c) Property Holdings 40.00 d) No Mortgage 40.00 e) Tax Mapping 40.00 f) Other certifications not enumerated herein 40.00 Time of Payment. The fee imposed in this section shall be paid to the Municipal Treasurer at the time of the request, written or otherwise, before the request for annotation of the document is granted. Penalty. Any violation of the provisions of this Section shall be punishable by a fine of not less than One Thousand Pesos (Php1,000.00) but not more than Five Thousand Pesos (Php5,000.00) or imprisonment of not less than one (1) month but not more than six (6) months, or both such fine and imprisonment, at the discretion of the Court. SECTION 40. Sanitary Inspection Fee . Imposition of Fees. 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 100.00 (b) For each industrial, commercial or agricultural establishment - with an area of 25 sq. m. or more but less than 50 sq. m. 100.00 - with an area of 50 sq. m. or more but less than 100 sq. m. 200.00 - with an area of 100 sq. m. or more but less than 200 sq. m. 350.00 - with an area of 200 sq. m. or more but less than 500 sq. m. 400.00 - with an area of 500 sq. m. or more but less than 1,000 sq. m. 500.00 - with an area of 1,000 sq. m. or more 1.00 per sq. m. in excess of 1,000 sq. m. Time of Payment. The fees imposed in this Section 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. EacHCD 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. SECTION 41. Service Fee for Health and Laboratory Examination . Imposition of Fees. There will be collected a fee of One Hundred Pesos (Php100.00) from any person who is given a physical examination by the Municipal Health Officer or his duly authorized representative, as required by existing ordinances. A fee of Twenty Pesos (Php20.00) shall be collected for each additional copy of subsequent issuance of a copy of the initial medical certificate issued by the Municipal Health Officer. Likewise, there shall be collected a fee from any person who shall undergo laboratory examination by the Clinical Laboratory of the Municipal Health Office and which fee shall be in accordance with the following schedule: Amount of Fees (1) Laboratory Examination Fee Urinalysis 50.00 Fecalysis 50.00 PAP Smear 250.00 Gram Stain 100.00 FBS 100.00 BUN 100.00 Cholesterol 100.00 HDL-Cholesterol 200.00 LDL-Cholesterol 200.00 Triglycerides 165.00 Creatinine 100.00 Ultrasound (Pregnant) 300.00 Pregnancy Test 100.00 Hepatitis B Screening 200.00 Sputum Examination 20.00 Chest X-ray 150.00 CBC 100.00 Hemoglobin 50.00 Hepatitis B 150.00 Platelet 100.00 Widal Test 250.00 RBS 100.00 Peripheral Smear 150.00 Crossmatching 100.00 Blood Typing 100.00 Acid Fast Bacili Free (2) Other Ancillary Procedures Fee Nebulizer Kit 100.00 ECG 150.00 (3) Dental Fee Oral Prophylaxis 100.00 Composite Filling 100.00 (4) Ambulance Fee (for non-emergency cases) Calaca-Batangas 500.00 Additional fee/km (outside Batangas) 15.00/km. Calaca-Manila 1,500.00 Additional Fee outside Metro Manila 15.00/km. Time of Payment. The fee shall be paid to the Municipal Treasurer before the physical or laboratory examination is made and the medical certificate is issued. 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 thereafter. 1. Food establishment establishments where food or drinks are manufactured, processed, stored, sold or served. 2. Public swimming or bathing places. 3. Dance schools, dance halls and night clubs include dance instructors, hostess, cocks, bartenders, waitresses, etc. 4. Tonsorial and beauty establishments include employees of barber shops, beauty parlors, hairdressing and manicuring establishments, exercise gyms and figure slenderizing saloons, facial centers, aroma-therapy establishments, etc. 5. Massage clinics and sauna bath establishments include masseurs, massage clinic/sauna bath attendants, etc. 6. Hotels, motels and apartments, lodging, boarding, or tenement houses, and condominiums. cIECaS (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. Penalty. A fine of Three Thousand Pesos (Php3,000.00) shall be paid by the owner, manager or operators of the establishment for each employee found to be without the necessary medical certificates. SECTION 42. Fee for the Registration and Vaccination of Dogs . Imposition of Fees. Every person who owns or keeps any dog shall obtain a license therefor and pay to the Municipal Treasurer the sum of One Hundred Pesos (Php100.00) per dog. Administrative Provisions. (a) Every dog shall be registered by their owner upon reaching the age of three (3) months and every year thereafter. (b) Every dog three (3) months of age and older should be submitted by the owner for vaccination against rabies every year upon payment of the sum of One Hundred Pesos (Php100.00) to the Municipal Treasurer. (c) During free mass dog rabies vaccination campaign, every dog three (3) months of age and older should be submitted by the owner for vaccination. (d) The Municipal Treasurer shall keep a record of all licensed dogs, describing the same by the name and address of the owner or keeper thereof. The owner or keeper shall provide the dog with a leather or metal collar for identification. CHAPTER V Municipal Charges SECTION 43. Fishery Rentals, Fees and Charges . Definitions. When used in this Section: a) Marginal Fisherman refers to an individual engaged in subsistence fishing which shall be limited to the sale, barter or exchange of marine products produced by himself and his immediate family, and whose annual net income from fishing does not exceed Fifty Thousand Pesos (P50,000.00) or the poverty line established by NEDA for the particular region or locality whichever is higher. b) Municipal Waters include not only streams, lakes and tidal waters within this municipality, not being the subject of private ownership, and not compromised within national parks, public forests, timber lands, forest reserves, or fishery reserves, but also marine waters included between two (2) lines drawn perpendicular to the general coastline from points where the boundary lines of the municipality to the sea at low tide and a third parallel with the general coastline and fifteen (15) kilometres from it. SAHITC c) Vessels include every sort of boat, craft, or other artificial contrivance used as a means of transportation on water. Fishery Rentals, Fees and Charges. This municipality shall have the exclusive authority to grant the following fishery privileges within its municipal waters and impose rentals, fees, or charges therefrom: (a) To erect fish corrals, oyster, mussel, or other aquatic beds or bangus fry areas. To gather, take or catch bangus fry, prawn fry or kawag-kawag or fry of other species and fish from municipal waters by net, traps or other fishing gears. However, marginal fishermen shall be exempt from any rentals, charge or any other imposition whatsoever. Grant of Fishery Rights by Public Auction. Exclusive fishery privileges to erect fish, corrals, oyster mussel of aquatic beds or "bangus" fry areas and to take or catch "bangus" fry or "kawag-kawag" or fry of other species of fish for propagation shall be awarded to the highest bidder in a public auction to be conducted by a committee upon authorization of the Sangguniang Bayan. However, duly registered organizations and cooperatives of marginal fishermen shall have the preferential right to such fishery privileges without being required to undergo the bidding. In the absence of such organizations and cooperatives or upon failure to exercise their preferential right, other parties may participate in the said public bidding. For this purposed, there is hereby created a committee to conduct the public auction to be constituted as follows: (a) The Mayor or his duly authorized representative as Chairman (b) Two (2) members of the Sangguniang Bayan to be designated by said Body (c) The Municipal Treasurer (d) Municipal Agriculturist (e) Chairman of the Municipal Fisheries and Aquatic Resources Management Council The Committee shall advertise the call for sealed bids for the leasing for a zone or zones of municipal waters in public auction for two (2) consecutive weeks in the bulletin board of the municipal hall. If no bids are received within two (2) weeks, such notice shall be posted for another two (2) weeks. If after said two (2) notices for the grant of exclusive fishery rights within the definite area or portion of the municipal waters to any interested individual upon payment of a license fee fixed herein. The notice advertising the call for bids shall indicate the date and time when such bids shall be filed with the Municipal Treasurer. Duration of Lease. The grant of lease of fishery rights through public auction shall be for a period of five (5) years. Zonification of Municipal Waters. The municipal waters of this municipality are hereby divided and classified into zones for purposes of granting a lease or exclusive fishery rights through public auction as prescribed in this Section as follows: Zone I Starting along the seashore of Sinisian river boundary of the Municipality of Calaca, and Lemery up to Patay na Lagnas located at Sitio Cababalo, Barangay Puting Bato West, Calaca, Batangas having a length of One Thousand Six Hundred Thirty Eight Meters (1,638 m) and four meters seaward containing a total area of Six Thousand Five Hundred Fifty-two square meters (6,552 sq. m.). Zone II TAcSaC Starting along the seashore of Patay na Lagnas of Sitio Cababalo, Barangay Puting Bato West, Calaca, Batangas up to Patay na Lagnas of Barangay Salong, Calaca, Batangas having a length of One Thousand One Hundred Seventy-six meters (1,176 m) and Four (4) meters seaward, containing a total area of Four Thousand Seven Hundred Four square meters (4,704 sq. m.) immediately following Zone I. Zone III Starting along the seashore of Patay na Lagnas of Barangay Salong, Calaca up to Bolbok River, having a length of One Thousand Three Hundred Eighty-six meters (1,386 m) and four (4) meters seaward containing a total area of Five Thousand Five Hundred Forty-four square meters (5,544 sq. m.) immediately following Zone II. Zone IV Starting along the seashore of Calaca (Bolbok) River up to Camastilisan River, Calaca having a length of One Thousand Two Hundred Sixty meters (1,260 m) and four (4) meters seaward containing a total area of Five Thousand Forty square meters (5,040 sq. m.),immediately following Zone III. Zone V Starting along the seashore of Camastilisan River, Calaca up to Cawong river, Calaca having a length of One Thousand meters (1,000 m) and four (4) meters seaward containing a total area of Four Thousand square meters (4,000 sq. m.),immediately following Zone IV. Zone VI Starting along the seashore of Cawong River, Calaca up to Dacanlao (Cawong) River, Calaca having a length of One Thousand meters (1,000 m) and four (4) meters seaward containing a total area of Four Thousand square meters (4,000 sq. m.),immediately following Zone V. B. n For Erection of Fish Corals Zone VII Starting from both corners of Zone VI having a total length of One Thousand meters (1,000 m.) and ten (10) meters seaward containing a total area of Ten Thousand square meters (10,000 sq. m.) Zone VIII Starting from both corners of Zone VI having a length of Two Thousand Six meters (2,006 m) and ten (10) meters seaward containing a total area of Twenty Thousand Sixty square meters (20,060 sq. m.). Zone IX Starting from both corners of Zone IV, having a total length of One Thousand Two Hundred Sixty meters (1,260 m) and ten (10) meters seaward containing a total area of Twelve Thousand Six Hundred square meters (12,600 sq. m.). Zone X Starting from both corner of Zone III, having a total length of One Thousand Three Hundred Eighty-six meters (1,386 m) and ten (10) meters seaward containing a total area of Thirteen Thousand Eight Hundred Sixty square meters (13,860 sq. m.). Zone XI LexLib Starting from both corners of Zone IV, having a length of One Thousand One Hundred Eighty-six meters (1,186 m) and ten (10) meters seaward containing an area of Eleven Thousand Eight Hundred Sixty square meters (11,860 sq. m.). (b) Government "Bangus" Fry Reservation In the Zoning and classification of municipal waters for purposes of awarding through public auction areas for the construction of operation of fish corrals, oyster culture beds or the gathering of "bangus" fry, this municipality hereby sets aside Zone VI starting along the seashore of Cawong River, Calaca, up to Dacanlao River, Calaca having a length of One Thousand meters (1,000 m) and four (4) meters seaward containing a total area of Four Thousand square meters (4,000 sq. m.),immediately following Zone V, of which Zone are not more than one fifth (1/5) of the area or areas earmarked for the gathering of fry as government "bangus" fry reservation. These reservations shall be subject to the approval of the Bureau of Fisheries and Aquatic Resources (BFAR). Imposition of Fees. There shall be collected the following license fee for the grant of exclusive fishery rights to erect fish corrals, operate fish ponds or oyster, mussel or aquatic beds, or take or catch "bangus" fry or "kawag-kawag" or fry of other species of fish for propagation, if there are no interested bidders in the public auction. Amount of Fee 1 Operation of fishponds or oyster culture beds, per hectare 500.00 2 Catching "bangus" fry or "kawag-kawag" Less than 1,000 sq. m. 700.00 1,000 sq. m. or more but less than 2,000 sq. m. 900.00 2,000 sq. m. or more but less than 4,000 sq. m. 1,800.00 4,000 sq. m. or more but less than 6,000.00 sq. m. 2,500.00 6,000 sq. m. or more but less than 8,000 sq. m. 3,500.00 8,000 sq. m. or more 5,000.00 3 Fish corrals or fishpen in inland fresh waters Less than 500 sq. m. 900.00 500 sq. m. or more but less than 1,000 sq. m. 1,800.00 1,000 sq. m. or more but less than 500 sq. m. 2,500.00 5,000 sq. m. or more but less than 10,000 sq. m. 3,500.00 10,000 sq. m. or more 5,000.00 4 Fish corrals erected in sea Less than 3 meters deep 50.00 3 meters deep or more but less than 5 meters 100.00 5 meters deep or more but less than 8 meters 300.00 8 meters deep or more but less than 10 meters 450.00 10 meters deep or more but less than 15 meters 700.00 15 meters deep or more 1,000.00 Privilege of Residents to Take Fish in Municipal Waters. Any person who is not a grantee of license or privilege to engage in commercial fishing is hereby allowed to fish for domestic use, in every municipal water, for as long as no communal fishery therein is yet established, provided that, such fishing shall not take place within two hundred (200) meters from a fish corral licensed by this municipality, and that such fish caught under this privilege shall not be sold. Furthermore, no rental fee, charge, or any other imposition whatsoever shall be collected from marginal fishermen. CIETDc Time and Manner of Payment. (a) The annual rental for the lease shall be paid in advance. For the initial year of the lease, the rental shall be paid at the time all the necessary documents granting the lease are executed, and the subsequent instalments within the first twenty (20) days after the anniversary date of the grant of such lease. The deposit made by the successful bidder accompanying the sealed bid shall be applied against the rental due from him. The Sangguniang Bayan shall set aside not more than one-fifth (1/5) of the area earmarked for the gathering of fry, as may be designated by the Bureau of Fisheries, as government "bangus" fry reservation. (b) The license fee for the grant of exclusive fishery rights in the municipal waters for at least the corresponding current quarter shall be paid in advance. The license fees for the privilege to catch fish from municipal waters with nets, traps, and other fishing gears and the operation of fishing vessels shall be paid upon application for a license and within the first twenty (20) days of January of every year for subsequent renewal whereof. Administrative Provisions. (a) A licensee of other localities shall not fish within the municipal waters of this Municipality without first securing the necessary permit from the Municipal Mayor and paying the corresponding fee to the Municipal Treasurer. (b) No fish net without eyelet or the opening of which is at least one-fourth (1/4) inch shall be used in this municipal waters. (c) Failure to pay the rental of license fees for fishery rights for two (2) consecutive years shall cause automatic cancellation of said fishing rights. Applicability of Pertinent Provisions of Laws. All existing laws, rules and regulations governing municipal waters and municipal fisheries are hereby adopted as part of this Article. SECTION 44. Service Charge for Garbage Collection . Imposition of Fees. There shall be collected from every owner or operator of a business establishment an annual garbage fee in accordance with the following schedule: Amount of Fees Manufacturers, Millers, Assemblers, Processors, and Similar Businesses a. Not more than 100 sq. m. 500.00 b. 101 sq. m. to 300 sq. m. 750.00 c. 301 sq. m. and more 1,500.00 Hotels, Apartments, Motels and Lodging Houses a. Not more than 100 sq. m. 500.00 b. 101 sq. m. to 300 sq. m. 750.00 c. 301 sq. m. and above 1,000.00 Restaurants, Day and Night Clubs a. Not more than 50 sq. m. 500.00 b. 51 sq. m. to 100 sq. m. 750.00 c. More than 100 sq. m. 1,000.00 Cafes and Carinderias a. Not more than 50 sq. m. 300.00 b. More than 50 sq. m. 500.00 Hospitals, Clinics, Laboratories and Similar Businesses a. Not more than 10 sq. m. 200.00 b. 11 to 50 sq. m. 300.00 c. 51 to 100 sq. m. 500.00 d. More than 100 sq. m. 1,000.00 Movie Houses and Amusement Places a. Not more than 10 sq. m. 300.00 b. 11 to 50 sq. m. 500.00 c. 51 to 100 sq. m. 1,000.00 Other Businesses not mentioned above a. Not more than 10 sq. m. 200.00 b. 11 to 50 sq. m. 300.00 c. 51 to 100 sq. m. 500.00 d. More than 100 sq. m. 1,000.00 Time of Payment. The fees prescribed in this Article shall be paid to the Municipal Treasurer on or before the first 20 days of January of each year. Administrative Provisions. (a) For purposes of the imposition, the area of garbage collection shall be the business area of the town proper, Public Market and other areas covered by the garbage collection service. (b) The owner or operator of the aforementioned business establishments shall provide for his premises the required garbage can or receptacle, which shall be placed in front of his establishment before the time of garbage collection. (c) The Sanitary Inspector (for the Municipal Health Officer) shall inspect once every month of the said business establishment to find out whether garbage is properly disposed of within the premises. SECTION 45. Charges for Parking . Imposition of Fees. There shall be collected fees for the use of municipal owned parking area or designated street for pay parking in accordance with the following schedule: Day Parking Rates Amount of Fee (for the first four (4) hours or fraction thereof) Tricycle 5.00 Private Cars/Service Vehicles 20.00 Passenger jeepneys/AUV/Vans 20.00 Cargo Trucks/Delivery Vans 50.00 Passenger Buses 50.00 Overnight Parking Vehicles less than 4,500 kgs. 50.00 Vehicles 4,500 kgs. or more 100.00 Administrative Provision. Each barangay shall assist the municipal government in ensuring compliance by car-owning residents with the night-parking regulation and shall correspondingly receive a thirty percent (30%) share of the fees collected from its area of jurisdiction. cSTHAC Time of Payment. The fees herein imposed shall be paid to the Municipal Treasurer or to his duly delegated representative upon parking thereat. Penalty. Violation of the provisions of this Section shall be penalized by a fine of Php300.00. SECTION 46. Rental of Municipal Cemetery Lots . 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 1,000.00 (b) For Every Additional Layer Thereof 600.00 (c) For Niches on Apartment Type 1,000.00 (d) Opening of Niche 300.00 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. The fee shall not be collected in a pauper's burial, upon recommendation of the Municipal Mayor. Administrative Provisions. a) As used in this Section, Municipal Cemetery shall refer to the lot owned by this municipality located at the Poblacion. b) A standard cemetery lot shall be two point five (2.5) meters long and one point five (1.5) meters wide or three point seventy-five (3.75) 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 7 years. In case a lessee intends to renew the lease after its termination, he must inform the Municipal Treasurer within ninety (90) days before the expiry date of the lease and shall pay the corresponding fees therefor. Extension of lease shall be five (5) years for a fee of Two Hundred Fifty Pesos (Php250.00).Once the lease is not renewed, the remains will be transferred to the communal niche. 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 fifteen (15) days prior to the expiration date. The Municipal Treasurer shall send a reminder to the lessee of the expiration of his lease, three (3) months prior to the expiration date of the lease. h) The Municipal Treasurer shall keep a register of leases of cemetery lots. SECTION 47. Slaughter and Corral Fees . 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 therefor shall be secured from the Municipal Meat Inspector 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 fee, as follows: AcSCaI Amount of Fee per Head (a) Permit Fee to Slaughter Large Cattle 40.00 Hogs 15.00 Goat/Sheep 10.00 All others 10.00 (b) Slaughter Fee Large Cattle 25.00 Hogs 15.00 Goat/Sheep 10.00 All others 10.00 (c) Corral Fee Large Cattle 15.00 Hogs 5.00 Goat/Sheep 2.50 All others 5.00 Prohibition. Permit to slaughter shall not be granted nor the corresponding fee collected on animals condemned by the Provincial Veterinarian or competent authorities. Time of Payment. (a) Permit Fee. The fee shall be paid to the Municipal Treasurer upon application for a permit 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 corral beyond the period for, the fees due on the unpaid period shall first be paid before the same animal is released from the corral. 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 to transfer made in his favor, one such certificate shall be issued and the corresponding fee to be collected thereof. 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. SCEHaD For unbranded cattle of the required age, the necessary certificate of ownership and/or transfer shall be issued, and the corresponding fees collected thereof before the slaughter permit is granted. (c) Before any animal is slaughtered for public consumption, a permit therefor 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. SECTION 48. Share in the Proceeds from the Development and Utilization of the National Wealth . Definition of Terms. When used in this Section: National Wealth. shall mean all natural resources situated within the Philippine territorial jurisdiction including lands of public domain, water minerals, coal, petroleum, mineral oils, potential energy forces, gas and oil deposits, forest products, wildlife, flora and fauna, fishery and aquatic resources and all quarry products. Share in the Proceeds from the Development and Utilization of the National Wealth. The Municipal Government shall collect an equitable share in the proceeds derived from the utilization and development of the national wealth within its territorial jurisdiction including sharing the same with the inhabitants by way of direct benefits (Art. 386, Rule XXXII of IRR of RA 7160). Amount of Share. There shall be collected in addition to the IRA, a share of forty percent (40%) of the gross collection derived by the National Government from the preceding year from the following: (a) Mining taxes, royalties, forestry and fishery charges, and such other taxes, fees and charges, including related surcharges, interests or fines, and from its share in any co-production, joint venture or production sharing agreement in the utilization and development of the national wealth within its territorial jurisdiction; (b) Administrative charges enumerated herein accruing to the national government whether collected by the National Government collecting agencies, or in certain cases, by LGU's; (c) Proceeds from the development and utilization of national wealth where the LGU actually collects and automatically retains its share of at least forty percent (40%) of such proceeds shall not form part of the revenue base in the computation of the forty percent (40%) share. Share from any Government-Owned and -Controlled Corporations (GOCC's) .There shall be collected a share based on the preceding fiscal year from the proceeds derived by National Government Agencies (NGA) or GOCCs and privately-owned corporations utilizing and developing the national wealth based on the following formula whichever will produce a higher share for the LGU: (a) One percent (1%) of the gross sales or receipts of the preceding calendar year, or (b) Forty percent (40%) of the mining taxes, royalties, forestry and fishery charges and such taxes, fees and charges, including related surcharges, interests or fines the NGA or GOCC would have paid if it were not otherwise exempt. Share from Privately-Owned Corporation. There shall be collected a share based on the preceding fiscal year from the proceeds derived by privately-owned corporation and entities utilizing and developing the national wealth based on the formula provided for under this of this code. (Section 66 of Electric Power Industry Reform Act of 2002). ACcDEa Allocation of Shares. The share in the immediately preceding section shall be distributed in the following manner: (a) Where the natural resources are located in the province: Province 20% Municipality 45%,and Barangay 35% Provided, that where the natural resources are located in two municipalities or in two or more barangays, their respective shares shall be computed on the basis of: Population 70%;and Land Area 30%. Remittance of Share. The allotment representing the share of the LGU shall be released without need of any further action, directly to the municipal or barangay treasurers, as the case may be, on quarterly basis within five (5) days after the end of each quarter, and which shall not be subject to any lie or holdback that may be imposed by the national government. Share of LGUs from the proceeds derived by any NGA or GOCC utilizing and developing the national wealth shall be directly remitted by such agency or corporation to the municipal or barangay treasurer concerned within five (5) days after each quarter. ScHAIT Penalty. Any person who violates any provision of this Article shall be punished by a fine not less than One Thousand Pesos (Php1,000.00) but not more than Five Thousand Pesos (Php5,000.00),or imprisonment of not less than one (1) month but not more than six (6) months, or both, at the discretion of the court. SECTION 49. Community Tax . Imposition of Tax. There shall be imposed a community tax on persons, natural or juridical, residing in the municipality. 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 Pesos (Php1,000.00) or more, or who is required by law to file an income tax return shall pay an annual community tax of Five Pesos (Php5.00) and an annual additional tax of One Peso (Php1.00) for every One Thousand Pesos (Php1,000.00) of income regardless whether from business, exercise of profession or from property which in no case shall exceed Five Thousand Pesos (Php5,000.00). In case of husband and wife, the additional tax herein imposed shall be based upon the total property owned by them and the total gross receipts or earnings derived by them. 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 (Php500.00) and an additional tax, which in no case, shall exceed Ten Thousand Pesos (Php10,000.00) in accordance with the following schedule: (a) For every Five Thousand Pesos (Php5,000.00) 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 Pesos (Php2.00);and (b) For every Five Thousand Pesos (Php5,000.00) of gross receipts or earnings derived by it from its business in the Philippines during the preceding year Two Pesos (Php2.00). 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. Exemption. The following are exempted from the Community Tax: (a) Diplomatic and consular representatives; and (b) Transient visitors when their stay in the Philippines does not exceed three (3) months. Place of Payment. The Community Tax shall be paid in the Office of the Municipal Treasurer or to the deputized Barangay Treasurer. Time of Payment. Penalties for Delinquency. (a) The Community Tax shall accrue on the first (1st) day of January each year which shall paid not later than the last date of February of each year. (b) If a person reaches the age of eighteen (18) years or otherwise loses the benefit of exemption on or before the last day of June, he shall be liable for the community tax on the day he reaches such age or upon the day the exemption ends. However, if a person reaches the age of eighteen (18) years of 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. IaECcH (c) Persons who come to reside in the Philippines or reach the age of eighteen (18) years on or after the first (1st) day of July of any year, or who cease to belong to an exempt class on or after the same date, shall not be subject to the Community Tax without becoming delinquent. (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 percent (24%) per annum from the due date until it is paid. 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 of One Peso (Php1.00). 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 licence, 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 is 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 to exhibit the Community Tax Certificate. (c) The community Tax required in the two preceding paragraphs shall be the one issued from the current year except from the period from January until the fifteenth (15) of April each year, in which case, the certificate issued from the preceding year shall suffice. 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 jurisdiction; provided, however, that said Barangay Treasurer shall be bonded in accordance with existing laws. SDIaHE (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 funds of this Municipality. In cases, where the community tax were secured or requisitioned from the Provincial Treasurer, the Municipal Treasurer shall remit payments to the Provincial Treasurer. The proceeds of the Community Tax collected through the Barangay treasurers shall be apportioned as follows: (a) Fifty percent (50%) shall accrue to the general fund of the Municipality; and (b) Fifty percent (50%) shall accrue to the Barangay where the tax is collected. CHAPTER VI General Administrative Provisions A. Collection and Accounting of Municipal Taxes and Impositions SECTION 50. Tax Period . Unless otherwise provided in this Code, the tax period for all local taxes, fees, and charges imposed under this Code shall be the calendar year. SECTION 51. Accrual of Tax . Unless otherwise provided in this Code, all local taxes, fees, and charges shall accrue on the first (1st) day of January of each year. However, new taxes, fees, or charges or changes in the rates thereof, shall accrue on the first (1st) day of the quarter next following the effectivity of the Ordinance imposing such new levies or rates. SECTION 52. Time of Payment . Unless specifically provided herein, all taxes, fees, and charges imposed in this Code shall be paid within the first twenty (20) days of January or each subsequent quarter as the case may be. SECTION 53. Surcharges and Penalties on Unpaid Taxes, Fees, and Charges . Unless otherwise provided in this Ordinance, a surcharge of twenty-five percent (25%) of the amount of taxes, fees, and charges not paid on time and an interest of two percent (2%) per month of the unpaid taxes, fees, or charges including surcharges shall be imposed thereon until such amount is fully paid but in no case shall the total interest on the unpaid amount or portion thereof exceed thirty-six (36) months. SECTION 54. Interest on Other Unpaid Revenues . Where the amount of other revenue due except voluntary contribution or donation is not paid on the date fixed in this 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 the amount an interest thereon at the rate of two percent (2%) per month from the date it is due but in no case shall the total interest on the unpaid amount or a portion thereof exceed thirty-six (36) months. SECTION 55. 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. In acknowledging payment of municipal taxes, fees and charges, it shall be the duty of the Municipal Treasurer or his deputies to indicate on official receipt issued for the purpose the number of the corresponding municipal tax ordinance. SECTION 56. Records 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 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 Code. cDSAEI SECTION 57. Accounting of Collections . Unless otherwise provided in this Code and other existing laws and ordinances, all monies collected by virtue of this Code 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 58. Examination of Books of Accounts and Pertinent Records of Businessmen by the Municipal Treasurer . (a) The Municipal Treasurer may, by himself or through any of his deputies duly authorized in writing, examine the books of accounts and other pertinent records of any person, partnership, corporation, or association subject to local taxes, fees, and charges in order to ascertain, assess and collect the correct amount of the tax, fee or charges. Such examination shall be made during regular business hours, only once for every tax period, and shall be certified to by the examining official. Such certificate shall be made of record in the books of accounts of the taxpayer examined. (b) For this purpose, the Municipal Treasurer or his duly authorized representative may look into cash registers and other documents necessary for the examination. (c) In case the examination is made by a deputy of the Municipal Treasurer, the written authority of the deputy concerned shall specifically state the name, address and the business of the taxpayer whose books, 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. (d) For this purpose, the record 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. SECTION 59. 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. B. Civil Remedies for Collection of Revenue SECTION 60. Local Government's Lien . Local taxes, fees, charges and other revenues herein provided constitute a lien, superior to all liens charges or encumbrances in favour 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 to the delinquent local taxes, fees, and charges including related surcharges and interest. SECTION 61. Civil Remedies . The civil remedies for the collection of local taxes, fees, or charges, and related surcharges and interests 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, credit, bank accounts and interests 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. SIcCTD Either of these remedies or all may be pursued concurrently or simultaneously at the discretion of the Municipal Treasurer. SECTION 62. 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) 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. (d) 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 cancelled. 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. (e) Disposition of Proceeds. The proceeds of the sale 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 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, over property may, in like manner, be distrained until the full amount due, including all expenses, is located. aTcSID (f) 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 Philippines, 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. (g) 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, he shall be automatically be dismissed from the service after due notice and hearing. (h) Advertisement and Sale. Within thirty (30) days after the 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 least thirty (30) days. It shall be effected by posting a notice at the main entrance of the municipal 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, fee or charges, and penalties due thereon, and the time and place of the sale, the name of taxpayer against whom the taxes, fees, or charges are levied, and a sort description of the property to be sold. At any time before the date fixed for the sale, the taxpayer may stay the proceedings by 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. 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 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 returned 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 Code, 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. (i) 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, interest, and penalties. The owner, shall not, however, be deprived of the possession of said property and shall entitled to the rentals and other income thereof until the expiration of the time allowed for its redemption. (j) 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. DTEAHI (k) Purchase of Property by the Municipality for Want a 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, interest, 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 Register of Deeds concerned upon registration with his office of any such declaration of forfeiture to transfer the title of then forfeited property to this municipality without the necessity of an order from a competent court. (l) 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. (m) Collective 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). (n) 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. (o) 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 equipments necessarily used by the delinquent taxpayer in the trade or employment; 2. One (1) horse, cow, carabao, or other beast of burden, such as 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 fishermen earns his livelihood; and 8. Any material or article forming part of a house or improvement of any real property. C. Taxpayer's Remedies SECTION 63. Period 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 the taxes, fees, or charges which have accrued before the effectivity of the Local Government Code of 1991 may be assessed within a period of three (3) years from the date that 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 taxpayers request 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 64. 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 taxpayers may file a written protest with the Municipal Treasurer contesting the assessment; otherwise, the assessment shall become final and executor. The municipality Treasurer shall decide the protest within sixty (60) days from the receipt of denial or from the lapse of the sixty-day period prescribed herein within to appeal with the court of competent jurisdiction otherwise the assessment becomes conclusive and unappealable. SECTION 65. Refund of Collections . (a) Taxes, Fees or charges paid to the Municipal Treasurer under this Code shall be refunded only for justifiable reasons and when payment was made under protest duly annotated on the receipt evidencing the payment and that the claim for refund is filed within the calendar year when such payment is made. (b) When a business is closed or retired before the expiration of the year or quarter which the tax had been previously paid, the taxpayer concerned shall not be entitled to a tax refund for the unexpired portion of the year or quarter. (c) No claim for refund shall be paid unless the same is supported by a favourable recommendation of the Municipal Treasurer and approved by the Municipal Mayor. HASDcC SECTION 66. Legality of this Code . Any question on the constitutionality or legality of this Code 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 Code 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 with the Secretary of Justice acting upon the appeal, the aggrieved party may file the appropriate proceedings with a court of competent jurisdiction. D. Miscellaneous Provisions SECTION 67. Power to Levy Other Taxes, Fees and 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 68. Publication of the Revenue Code . Within ten (10) days after its approval, a certified copy of this Code 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 shall be posted in at least two (2) conspicuous and publicly accessible places. SECTION 69. Public Dissemination of this Code . Copies of the Revenue Code shall be furnished to the Municipal Treasurer for public dissemination. SECTION 70. 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 71. 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 judicial, including government-owned or controlled corporations, except local water district, cooperatives duly registered under RA 6938, non-stock and non-profit hospitals and educational institutions, business enterprises certified by the Board of Investment (BOI) as pioneer or non-pioneer for a period of six (6) and four (4) years, respectively, from the date of registration, business entity, association, or cooperatives registered under RA 6810, and printer and/or publisher of books or other reading materials prescribed by DEPED as school texts or references, in so far as receipts from the printing and/or publishing thereof are concerned, are hereby withdrawn. SECTION 72. General Penal Provision . Any person or persons who violates any of the provisions of this Code or the rules and regulations of this code as may be subsequently promulgated, shall, upon conviction, be punished by a fine of not less than One Thousand Pesos (Php1,000.00) but not more than Five Thousand Pesos (Php5,000.00), or imprisonment of not less than One (1) month but not 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 thereof. 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 Code. SECTION 73. Separability Clause . If, for any reason, any section or provision of this code 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. CDHcaS SECTION 74. Applicability Clause . All other matters relating to the impositions of this code shall be governed by pertinent provisions of existing laws and other ordinances. SECTION 75. Repealing Clause . All ordinances, rules and regulations, or part thereof, in conflict with or inconsistent with any provisions of this Code are hereby repealed or modified accordingly. SECTION 76. Special Transitory Provision . The tax on special levy shall be collected upon enactment by the Sangguniang Bayan or an enabling ordinance. SECTION 77. Effectivity Clause . This ordinance shall take effect on 01 January 2014. ENACTED: December 9, 2013 RATIFIED: December 10, 2013 I HEREBY CERTIFY TO THE CORRECTNESS OF THE FOREGOING RESOLUTION AND ORDINANCE. GLENMORE C. PADUA Secretary ATTESTED: RENANTE L. MACALINDONG Municipal Vice-Mayor/Presiding Officer APPROVED: SOFRONIO MANUEL C. ONA Municipal Mayor Date: _________ n Note from the Publisher: Copied verbatim from the official copy.