An Ordinance Amending the Updated Caloocan City Revenue Code of 2004 Incorporating Rationalized Adjustment of Rates Provided therefore and for Other Related Purposes

January 14, 2005 CALOOCAN CITY ORDINANCE NO. 0388-05 (PROPOSED ORDINANCE NO. 1071) AN ORDINANCE AMENDING THE UPDATED CALOOCAN CITY REVENUE CODE OF 2004 INCORPORATING RATIONALIZED ADJUSTMENT OF RATES PROVIDED THEREFORE AND FOR OTHER RELATED PURPOSES WHEREAS, the City government enacted late last year The Caloocan City Updated Revenue Code of 2004 replacing its 1992 Revenue Code ; WHEREAS, in the initial implementation of the updated Revenue Code, many taxpayers submitted their complaints of the abrupt increase of new payments as compared to previous years; and WHEREAS, in order to soften the impact of the new Revenue Code, staggered implementation of the real property tax rates and downward adjustment of some of the fees and charges imposed therein must be adopted. NOW, THEREFORE, BE IT ORDAINED by the Sangguniang Panlungsod of Caloocan City pursuant to the provisions of the 1987 Philippine Constitution, Republic Act No. 7160 and other laws that: SECTION 1. Sec. 30 (Basic Tax on Real Property) of Ordinance No. 0386 s. 2004, the Updated Caloocan City Revenue Code of 2004, is hereby amended to read as follows: "SEC. 30. Basic Tax on Real Property. (a) There is hereby levied an annual tax on the assessed value of all real property such as land, building, machinery and other improvements located in the City in accordance with the following rates: Class Rates Lands Buildings and Improvement Machineries Residential 1.5% 1.5% 1.5% Commercial 1.5% 2% 2% Industrial 1.5% 2% 2% Special 1% 1% 1% (b) Provided, that the tax rates applicable to commercial and industrial lands shall be implemented as follows: For the year 2005 One Percent (1%) For the year 2006 and thereafter One and One-Half Percent (1.5%) (c) Provided further, that the tax rates applicable to special lands shall be implemented as follows: For the year 2005 Fifty Percent (50%) of One Percent (1%) For the year 2006 Seventy Five (75%) of One Percent (1%) For the year 2007 and thereafter One Percent (1%)" SECTION 2. Sec. 22. (Provisions on the Appraisal and Assessment of Land, Structure and Other Improvement) of Ordinance No. 0386 s. 2004, is hereby amended to read as follows: "SEC. 22. Provisions on the Appraisal and Assessment of Land, Structure and Other Improvement. In order to ensure equitable levels of taxation, the following shall be observed in the appraisal and assessment of land, structure and other improvements: HSAcaE 1. For lots and improvements situated at the corner of two streets with different base values, the higher base value shall be used in the computation of their assessed values. 2. For lots with natural ground elevations of two (2) meters or more below the established line and grade of the nearest road, a reduction of fifteen percent (15%) of the base value of land per square meter may be allowed for three (3) years due to the cost of filling and compaction or building on stilts to bring the same at par with the adjoining developed lots. A certification from the City Engineer is also required for the purpose. 3. Open spaces, parks or roads in subdivisions unless already donated and turned over to the City government shall be listed separately as taxable in the name of the subdivision owner and such open spaces, parks, and roads shall be appraised at thirty percent (30%) of the total estimated value. 4. Vacant or idle lands shall be classified and assessed in accordance with the zoning ordinance of the City. 5. Split assessment of a single property of land, structure and/or improvement shall be applied based on its different actual uses such as residential, commercial, industrial and special or any of combination thereof. 6. All subdivision lands and improvements owned and declared under the name of a subdivision developer and principally devoted for the object of profit shall be classified and assessed as commercial. Provided, however, individual lots and improvements of such subdivision, the ownership of which has been transferred to the buyer or has been sold under installment plan, shall be classified as per their actual uses. 7. All lands, structures and other improvements owned and declared under the name of a developer of a privately-owned public cemetery or memorial park which are principally and exclusively devoted for the object of profit shall be classified as commercial. Individual cemetery lots, the ownership of which has been transferred to the buyers, shall be classified as special. 8. Condominium buildings shall be initially assessed on the schedule of unit construction cost and be classified as commercial properties. Condominium units that are already transferred to individual owners or has been sold under installment plan shall be classified in accordance with their actual uses and shall be assessed based on the building schedule of unit construction cost, provided, that such condominium units shall be deducted from the total assessed taxable value of the mother condominium building. 9. All structures from the sixth (6th) floor to the tenth (10th) floor shall be appraised eighty percent (80%) of the original assessment based on the schedule of unit construction costs; from the eleventh (11th) floor to the twentieth (20th) floor, sixty percent (60%);and beyond the twentieth (20th) floor, forty percent (40%) of the original based on the schedule of unit construction costs. 10. Ancillary improvements, such as bank and record vaults, swimming pools, fences, pavements, towers, tanks, chimneys, and similar structures which are appurtenances of the main building or structure shall be appraised separately and independently from the main building. 11. Depreciation of the value of buildings and improvements shall be allowed in accordance with the schedule of depreciation in the revised schedule of values for buildings and improvements." SECTION 3. Sec. 33. (Temporary/Partial Exemptions from Real Property Taxes) of Ordinance No. 0386 s. 2004 is hereby amended to read as follows: "SEC. 33. Temporary/Partial Exemptions from Real Property Taxes. Real property in the following cases shall be granted temporary or partial exemptions from paying real property taxes: 1. All newly constructed commercial and industrial buildings including improvements thereon shall be granted real property tax exemptions for a period of one (1) year after issuance of certificates of occupancy and use; 2. Idle and/or vacant lots for three (3) years or more where new constructions of buildings are made shall be given fifty percent (50%) discount on land tax payment for a period of one (1) year and tax exemptions on improvements thereon for a period of one (1) year after issuance of certificates of occupancy and use; and 3. Newly acquired and installed machineries shall be granted tax exemptions for a period of one (1) year after issuance of their certificates of installation, provided, that the older machineries are declared and taxed accordingly." SECTION 4. Sec. 137. [Payment of Fees (Sanitary Permits)] of Ordinance No. 0386 s. 2004 is hereby amended to read as follows: "SEC. 137. Payment of Fees. (a) The following sanitary permit and inspection fees shall be paid to the City Treasurer before a business establishment may lawfully conduct its business: HESIcT Fixed Rate/ Rate/Area Annual Person Occupied Fee Employed in m 2 1. Manufacturers, assemblers, repackers, processors, or producers of any article of commerce of whatever kind or nature: (i) Essential P1,000.00 P1.00 P1.00 (ii) Non-essential 2,000.00 2.00 2.00 (iii) Hazardous 4,000.00 5.00 5.00 2. Wholesalers, distributors, or dealers in any article of commerce of whatever kind or nature 1,000.00 1.00 1.00 3. Retailers in any article of commerce (i) Shopping centers, drugstores, hardwares and the like 2,000.00 2.00 2.00 (ii) Sari-sari stores, public market stallholders, ambulant vendors and other marginal retailers 300.00 2.00 2.00 4. Exporters 1,000.00 1.00 1.00 5. Contractors, except those enumerated in Item 14 2,000.00 2.00 2.00 6. Food Services (i) Franchised food outlets 2,000.00 5.00 5.00 (ii) Restaurants, refreshment parlors including food chains, food caterers and similar establishments 5,000.00 5.00 5.00 (iii) Carinderias and similar small food catering services 750.00 2.00 2.00 7. Banks, lending investors, pawnshops, insurance companies and other financial institutions 2,000.00 2.00 2.00 8. Memorial parks and industrial estates including their facilities 5,000.00 5.00 5.00 9. Privately-owned public markets and shopping centers 5,000.00 5.00 5.00 10. Motels and other places offering similar facilities and services 5,000.00 5.00 2.00 11. Funeral parlors and burial services 5,000.00 5.00 10.00 12. Sauna baths, massage parlors and similar establishments 5,000.00 10.00 10.00 13. Construction, general engineering, and general building contractors 3,000.00 2.00 2.00 14. Places of amusement and recreation: (i) For family entertainment such as theaters, cinemas, establishments 5,000.00 3.00 3.00 (ii) For sports and recreation such as bowling alleys, billiard halls, cockpits, golf courses, race tracks, electronic/computer game centers, and other similar establishments 2,500.00 5.00 5.00 (iii) For fun and pleasure such as night clubs, cabarets, bars, beer houses, music lounges, KTVs, and other similar establishments 5,000.00 10.00 10.00 15. Community antennae television systems (cable tvs) 1,000.00 1.00 1.00 16. Computer rentals, printing and internet services 500.00 1.00 1.00 17. Gasoline stations and dealer of petroleum products 5,000.00 5.00 5.00 18. Water refilling stations 2,500.00 10.00 10.00 19. Schools, colleges and universities 5,000.00 2.00 2.00 20. Hospitals and medical institutions 8,000.00 10.00 10.00 21. Other businesses not specifically mentioned above 2,500.00 3.00 3.00 22. Lessors or sub-lessors of real estates: (i) Residential P100.00 per door (ii) Non-residential: a) Buildings P200.00 per door/stall b) Others One-tenth of one percent (1/10 of 1%) of the value of the leased property (b) The definition of the number of persons employed and floor area occupied are the same as in Sec. 121 (c) of this Title." SECTION 5. Sec. 152. (Liquor Permit Fees) of Ordinance No. 0386 s. 2004 is hereby amended to read as follows: "SEC. 152. Liquor Permit Fees. Business establishments engaged in the selling or serving of liquor and intoxicating beverages shall pay the following annual fees: 1. For selling or serving of liquor and intoxicating beverages from 8:00 a.m. up to 10:00 p.m. P600.00 2. For selling or serving of liquor and intoxicating beverages from 8:00 a.m. up to 3:00 a.m. the next day 2,000.00 3. For selling or serving of liquor and intoxicating beverages twenty four hours 5,000.00 SECTION 6. Sec. 155. (Slaughter Permit and Inspection Fees) of Ordinance No. 0386 s. 2004 is hereby amended to read as follows: "SEC. 155. Slaughter Inspection Fees. Before any animal or fowl is slaughtered and disposed for public or private consumption, the City Veterinarian shall inspect the animal or fowl and their carcasses and the corresponding fees, per head prescribed herein shall be collected by the City Treasurer. 1. Ante mortem fees a) Large cattle 10.00 b) Hogs 5.00 c) Goats, sheep, and the like 2.50 d) Fowls 0.50 e) Others 0.50 2. Post mortem fees a) Large cattle 10.00 b) Hogs 5.00 c) Goats, sheep, and the like 2.50 d) Fowls 0.50 e) Others 0.50 SECTION 7. Sec. 174. [Mechanical Permit Fees (Building Permit and Related Fees)] of Ordinance No. 0386 s. 2004 is hereby amended to read as follows: "SEC. 174. Mechanical Permit Fees. There shall be collected mechanical permit fees for the installation, alteration or repair of elevators, escalators, conveyors, boilers, pumps, blowers, pressure vessels, furnaces, air-conditioning or refrigerating equipment, gas and fuel system, and the like." caITAC SECTION 8. Sec. 238. (Rental for Public Cemetery Lots or Niches) of Ordinance No. 0386 s. 2004 is hereby amended to read as follows: "SEC. 238. Rental for Public Cemetery Lots or Niches. (a) The following schedule of fees for the rental of the lot or niche in the public cemeteries of Caloocan City is hereby imposed: 1. Rent of lot, per sq. m.: a) For five (5) years P3,000.00 b) Every year, after five (5) years 250.00 2. Rent of multi-level interment niche, for five (5) years: a) Old 2,000.00 b) New 1,500.00 c) Every year, after five (5) years 100.00 3. Rent of ossuary and skeleton vault, per unit, for five (5) years 100.00 4. Fee for use of chapel: a) For less than an hour Free b) Every hour, after the first (1st) hour P100.00 (b) After the lapse of five (5) years from the date lease, the City Mayor or his duly authorized representative may declare the lot or niche vacant for public interest or for the use of another lease for burial services and may order the exhumation of the remains therein for transfer to common graves free of charge or for the transfer of said skeleton to ossuary or skeleton vault at the rate of rental as stated above." SECTION 9. Sec. 248 (Rate of Parking Fees) of Ordinance No. 0386 s. 2004 is hereby amended to read as follows: "SEC. 248. Rate of Parking Fees. (a) The following fees shall be collected for the use of parking spaces or facilities owned or operated by the City government, or portion of roads or streets declared allotted for parking by the Sangguniang Panlungsod: 1. For tricycle, per hour or fraction thereof: a) Motorized P2.00 b) Non-motorized 1.00 2. For four-wheeler vehicle: a) Non-utility vehicle: i) For the first two hours or fraction thereof P20.00 ii) For each subsequent hour or fraction thereof 5.00 b) Utility vehicle, per day 100.00 3. For six-wheeler vehicle (delivery trucks and others): a) For the first hour or fraction thereof P20.00 b) For each subsequent hour or fraction thereof 5.00 4. Night Parking: For using street, sidewalk or public place or in front of their houses and place of business as a private garage and parking space, per month: a) Tricycle: i) Motorized P100.00 ii) Non-motorized 75.00 b) Four-wheeler vehicle 200.00 c) Six-wheeler vehicle 300.00 d) No heavy vehicle such as bus, 10-wheeler or heavy equipment shall be allowed to avail of overnight parking in any streets of the City. (b) In pay parking zones, property owners or business establishments fronting the streets desiring to use the parking slot for their own vehicles or extend free parking courtesy to their customers may pay a monthly parking fee of One Thousand Pesos (P1,000.00) per vehicle." SECTION 10. Sec. 254. [Coverage and Imposition of Fees (Garbage Charges)] of Ordinance No. 0386 s. 2004 is hereby amended to read as follows: "SEC. 254. Coverage and Imposition of Fees. (a) All business and institutional establishments, whether taxable or exempt, availing of garbage collection and disposal services of the City shall pay quarterly garbage service fees based on the schedule enumerated below: Rate/ Rate/Area Fixed Person Occupied Fee Employed in m 2 1. Manufacturers, assemblers, repackers, or processors of any article of commerce of whatever kind or nature: a) Non-hazardous P750.00 P2.00 P2.00 b) Hazardous 2,500.00 10.00 10.00 2. Wholesalers, distributors, or dealers in any article of commerce of whatever kind or nature 750.00 2.00 2.00 3. Retailers in any article of commerce a) Shopping centers, drugstores, hardwares and the like 1,000.00 2.00 2.00 b) Sari-sari stores, public market stallholders 62.50 1.00 1.00 c) Ambulant vendors and other marginal retailers 62.50 - - 4. Exporters and producers 375.00 2.00 2.00 5. Contractors 500.00 3.00 3.00 6. Lessors or sub-lessors of real estates 250.00 2.00 2.00 7. Food Services: a) Franchised food outlets 2,500.00 10.00 10.00 b) Restaurants, refreshment parlors and those offering meals and food services to customers 750.00 2.00 2.00 c) Carinderias, turo-turo and similar small food catering services 250.00 1.00 1.00 8. Banks, lending investors, pawnshops, insurance companies and other financial institutions 250.00 2.00 2.00 9. Memorial parks and industrial estates including their facilities 875.00 5.00 2.00 10. Privately-owned public markets and shopping centers 1,250.00 5.00 5.00 11. Motels and other places offering similar facilities and services 625.00 5.00 2.00 12. Funeral parlors and burial services 1,250.00 10.00 10.00 13. Sauna baths, massage parlors and other similar establishments 1,250.00 10.00 10.00 14. Construction, general engineering, and general building contractors 2,500.00 10.00 10.00 15. Places of amusement and recreation: a) For family entertainment such as theaters, cinemas, circuses, resorts, and other similar establishments 625.00 2.00 2.00 b) i) For sports and recreation such as bowling alleys, cockpits, golf courses, race tracks, 875.00 3.00 3.00 ii) Billiard halls, electronic/computer game centers, internet cafes and other similar establishments 250.00 2.00 2.00 c) Fun and pleasure such as night clubs, cabarets, bars, beer houses, music lounges, KTVs, and other similar establishments 1,250.00 10.00 10.00 16. Community antennae television systems (cable tvs) 1,250.00 2.00 2.00 17. Computer rentals, printing and internet services 250.00 2.00 2.00 18. Gasoline stations and dealers of petroleum products 625.00 5.00 5.00 19. Water refilling stations 625.00 5.00 5.00 20. Schools, colleges and universities 1,250.00 2.00 2.00 21. Hospitals and other medical institutions 2,500.00 5.00 2.00 22. Other businesses and institutions not specifically mentioned above 1,000.00 2.00 2.00 SECTION 11. Sec. 255. [Time of Payment (Garbage Charges)] of Ordinance No. 0386 s. 2004 is hereby amended to read as follows: ICHDca "SEC. 255. Time of Payment. The quarterly fees prescribed for business and institutional establishments shall be paid at the end of each quarter except on the first quarter when payment shall not be later than the twentieth (20th) day of January to coincide with the renewal of business and other regulatory permits and on every twentieth (20th) day of the month beginning of each quarter." SECTION 12. Sec. 256. [Collection by the Barangay Treasurers and Sec. 257 Exemption and Incentives (Garbage Charges)] of Ordinance No. 0386 s. 2004, are hereby repealed. SECTION 13. Sec. 259. [Payment and Exemptions (Hospital and Medical Charges)] of Ordinance No. 0386 s. 2004 is hereby amended to read as follows: "SEC. 259. Payment of Charges. The payment of charges shall be paid upon application or after extension of service. In no case shall deposit be required in emergency cases requiring immediate medical attention." SECTION 14. Repealing Clause. All ordinances, rules and regulations, or parts thereof, in conflict, or inconsistent with any provisions of this Ordinance are hereby repealed or modified accordingly. SECTION 15. Effectivity and Tax Refund. This Ordinance shall have retroactive effect starting January 1, 2005 and any over payment done based on Ordinance No. 0386 s. 2004 (The Updated Caloocan City Revenue Code of 2004) shall be entitled to tax refund under Sec. 312 of the said Code. ENACTED by the Sangguniang Panlungsod, City of Caloocan at its Special Session held on January 14, 2005. (SGD.) HON. HENRY P. CAMMAYO City Councilor (SGD.) HON. EDUARDO H. ROSCA City Councilor (SGD.) HON. MA. MILAGROS S. MERCADO City Councilor (SGD.) HON. DENNIS D. PADILLA City Councilor (SGD.) HON. MACARIO E. ASISTIO III City Councilor (SGD.) HON. MARY MITZI L. CAJAYON City Councilor (SGD.) HON. ERNESTO CUNANAN City Councilor (SGD.) HON. ALEXANDER N. ARUELO City Councilor (SGD.) HON. NORA Z. NUBLA City Councilor (SGD.) HON. DANTE P. PRADO City Councilor (SGD.) HON. RICOJUDGE JANVIER M. ECHIVERRI City Councilor Approved by: (SGD.) HON. ENRICO R. ECHIVERRI City Mayor Certified by: (SGD.) HON. LUIS TITO Y. VARELA Vice Mayor & Presiding Officer Attested by: (SGD.) RUSSEL C. RAMIREZ Secretary to the Mayor (SGD.) LORENZO O. SUNGA, JR. Secretary Sangguniang Panlungsod