The New Municipal Revenue Code of the Municipality of Candelaria, Province of Zambales

2013 CANDELARIA MUNICIPAL ORDINANCE NO. 07-A-13 Be it ordained by the Sangguniang Bayan of the Municipality of Candelaria, Province of Zambales, that: CHAPTER I General Provisions ARTICLE A Short Title and Scope SECTION 1. Short Title. This ordinance shall be known as The New Municipal Revenue Code of the Municipality of Candelaria, Province of Zambales. SECTION 2. Scope and Application. This Code shall govern the levy, assessment, and collection of taxes, fees, charges and other impositions within the territorial jurisdiction of this municipality. ARTICLE B Construction of Provisions SECTION 3. Words and Phrases Not Herein Expressly Defined. Words and phrases embodied in this Code not herein specifically defined shall have the same definitions as found in RA 7160, otherwise known as the Local Government Code of 1991. SECTION 4. Rules of Construction. In construing the provisions of this Code, the following rules of construction shall be observed unless inconsistent with the manifest intent of the provisions. (a) General Rules . All words and phrases shall be construed and understood according to the common and approved usage of the language; but the technical words and phrases and such other words in this Code which may have acquired a peculiar or appropriate meaning shall be construed and understood according to such technical, peculiar or appropriate meaning. (b) Gender and Number. Every word in the Code importing the masculine gender shall extend to both male and female. Every word importing the singular number shall apply to several persons or things as well; and every word importing the plural number shall extend and be applied to one person or thing as well. (c) Reasonable Time. In all cases where any act is required to be done within the reasonable time, the same shall be deemed to mean such time as may be necessary for the prompt performance of the act. (d) Computation of Time. The time within which an act is to be done as provided in this Code, or in any rule or regulation issued pursuant to the provisions thereof, when expressed in days, shall be computed by excluding the first day and including the last day, except if the last day falls on a Sunday or holiday, in which case the same shall be excluded in the computation and the business day following shall be considered the last day. (e) References. All references to chapters, articles, or sections are to the Chapters, Articles or Sections in this Code unless otherwise specified. (f) Conflicting Provisions of Chapters . If the provisions of different chapters conflict with or contravene each other, the provisions of each chapter shall prevail as to all specific matters and questions involved therein. (g) Conflicting Provisions of Sections. If the provisions of the different sections in the same article conflict with each other, the provisions of the Section which is the last in point of sequence shall prevail. aDSIHc ARTICLE C Definition of Terms SECTION 5. Definitions. When used in this Code. (a) Business means trade or commercial activity regularly engaged in as a means of livelihood or with a view to profit; (b) Charges refer to pecuniary liability, as rents or fees against persons or property; (c) Cooperative is a duly registered association of persons, with a common bond of interest, who have voluntarily joined together to achieve a lawful, common, social, or economic end, making equitable contributions to the capital required and accepting a fair share of the risks and benefits of the undertaking in accordance with universally accepted cooperative principles. (d) Corporations includes partnerships, no matter how created or organized, joint-stock companies, joint accounts (cuentas en participation), associations or insurance companies but does not include general professional partnerships and a joint venture or consortium formed for the purpose of undertaking construction projects or engaging in petroleum, coal, geothermal, and other energy operations or consortium agreement under a service contract with the government. General professional partnerships are partnerships formed by persons for the sole purpose of exercising their common profession, no part of the income of which is derived from engaging in any trade or business; The term "resident foreign" when applied to a corporation means a foreign corporation not otherwise organized under the laws of the Philippines but engaged in trade or business within the Philippines. (e) Countryside and Barangay Business Enterprise refers to any business entity, association, or cooperative registered under the provisions of RA 6810, otherwise known as Magna Carta for Countryside and Barangay Business Enterprises (Kalakalan 20); (f) Fee means a charge fixed by law or ordinance for the regulation or inspection of a business or activity. It shall also include charges fixed by law or agency for the services of a public officer in the discharge of his official duties; (g) Franchise is a right or privilege, affected with public interest that is conferred upon private persons or corporations, under such terms and conditions as the government and its political subdivisions may impose in the interest of public welfare, security and safety; (h) Gross Sales or Receipts 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 received during the taxable quarter for the services performed or to be performed for another person excluding discounts if determinable at the time of sales, sales return, excise tax, and value added tax (VAT); (i) Levy means an imposition or collection of an assessment, tax, fee, charge, or fine. (j) License or Permit is a right or permission granted in accordance with law or by a competent authority to engage in some business or occupation or to engage in some transactions. (k) Municipal Waters include not only streams, lakes and tidal waters within the municipality, not being the subject of private ownership and not comprised within the national parks, public forest, timber lands, forest reserves or fishery reserves, but also marine waters included between two lines drawn perpendicularly to the general coastline from points where boundary lines of the municipality or city touch the sea at low tide and a third line parallel with the general coastline and fifteen (15) kilometers from it. Where two (2) municipalities are so situated on the opposite shores that there is less than fifteen (15) kilometers of marine waters between them, the third line shall be equally distant from opposite shores of the respective municipalities; (l) Operator includes the owner, manager, administrator, or any other person who operates or is responsible for the operation of a business establishment or undertaking; (m) Privilege means a right or immunity granted as a peculiar benefit, advantage or favor. (n) Persons mean every natural or juridical being, susceptible of rights and obligations or of being the subject of legal relations; (o) Rental means the value of the consideration, whether in money, or otherwise, given for the enjoyment or use of a thing. ETHIDa (p) Residents refer to natural persons who have their habitual residence in the province, city, or municipality where they exercise their civil rights and fulfill their civil obligations, and to juridical persons for which the law or any other provision creating or recognizing them fixes their residence in a particular province, city or municipality. In the absence of such laws, juridical persons are residents or the province, city or municipality where they have their legal residence or principal place of business or where they conduct their principal business or occupation; (q) Revenue includes taxes, fees and charges that a state or its political subdivision collects and receives into the treasury for public purposes. (r) Services mean the duties, work or functions performed or discharged by a government officer, or by a private person contracted by the government, as the case may be. (s) Tax means an enforced contribution, usually monetary in form, levied by the law making body on persons and property subject to its jurisdiction for the precise purpose of supporting governmental needs. (t) Vessels include every type of boat, craft or other artificial contrivance, capable of being used, as a means of transportation on water. CHAPTER II Taxes on Business ARTICLE A Graduated Tax on Business SECTION 6. Definitions. When used in this Article. (a) Advertising Agency includes all persons who are engaged in the business of advertising for others by means of billboards, posters, placards, notices, signs, directories, pamphlets, leaflets, handbills, electric or neon lights, airplanes, balloons or other media, whether in pictorial or reading form. (b) Agricultural Products include the yield of the soil, such as corn, rice, wheat, rye, hay, coconut, sugarcane, tobacco, root crops, vegetables, fruits, flowers, and their by-products; ordinary salt; all kinds of fish; poultry; and livestock and animal products, whether in their original form or not; The phrase "whether in their original form or not" refers to the transformation of said products by the farmer, fisherman, producer or owner through the application of processes to preserve or otherwise to prepare said products for the market such as freezing, drying, salting, smoking, or stripping for purposes of preserving or otherwise preparing said products for the market; to be considered an agricultural product whether in its original form or not, its transformation must have been undertaken by the farmer, fisherman, producer or owner. Agricultural products as defined include those that undergo not only simple but even sophisticated processes employing advanced technological means in packaging like dressed chicken or ground coffee in plastic bags or styropor or other packaging materials intended to process and prepare the products for the market. The term by-products shall mean those materials which in cultivation or processing of an article remain over, and which are still of value and marketable, like copra cake from copra or molasses from sugar cane; (c) Amusement is a pleasurable diversion and entertainment. It is synonymous to relaxation, avocation, pastime, or fun; (d) Amusement Places include theaters, cinemas, concert halls, circuses and other places of amusement where one seeks admission to entertain oneself by seeing or viewing the show or performance; (e) Banks and other Financial Institutions 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 under applicable law, or rules and regulations hereunder; (f) Brewer includes all persons who manufacture fermented liquors of any description for sale or delivery to others but does not include manufacturers of tuba, basi, tapuy or similar domestic fermented liquors, whose daily production does not exceed two hundred, gauge liters. (g) Business Agent includes all persons who act as agents of others in the transaction of business with any public officer, as well as those who conduct collecting, advertising, employment, or private detective agencies. (h) Cabaret/Dance Hall includes any place or establishment where dancing is permitted to the public in consideration of any admission, entrance, or any other fee paid, on or before, or after the dancing, and where professional hostesses or dancers are employed. (i) Capital Investment is the capital that a person employs in any undertaking, or which he contributes to the capital of a partnership, corporation, or any other juridical entity or association in a particular taxing jurisdiction; (j) Carinderia refers to any public eating place where foods already cooked are served at a price. (k) Cockpit includes any place, compound, building or portion thereof, where cockfights are held, whether or not money bets are made on the results of such cockfights. (l) Contractor includes persons, natural or juridical, not subject to professional tax under Section 139 of the Local Government Code of 1991, whose activity consists essentially of the sale of all kinds of services for a fee, regardless of whether or not the performance of the service calls for the exercise or use of the physical or mental faculties of such contractor or his employees; cSEDTC As used in this Article, the term "contractor" shall include general engineering, general building and specially contractors as defined under applicable laws, filling, demolition and salvage works contractors; proprietors or operators of mine drilling apparatus; proprietors or operators of dockyards; persons engaged in the installation of water system, and gas or electric light, heat, or establishments; proprietors or operators of smelting plants; engraving plating and plastic lamination establishments; proprietors or operators of establishments for repairing, repainting, upholstering, washing or greasing of vehicles, heavy equipment, vulcanizing, recapping and battery charging; proprietors or operators of furniture shops and establishments for planning or surfacing and recutting of lumber and sawmills under contract to saw or cut logs belonging to others; proprietors or operators of dry-cleaning or dyeing establishments, steam laundries, and using washing machines; proprietors or owners of shops for the repair of any kind of mechanical and electrical devices; instruments, apparatus, or furniture and shoe repairing by machine or any mechanical and electrical devices; proprietors or operators of establishments or lots for parking purposes; proprietors or operators of tailor shops, dress shops, milliners and hatters, beauty parlors, barbershops, massage clinics, sauna, Turkish and Swedish baths, slenderizing and body-building saloon and similar establishments; photographic studios; funeral parlors; proprietors or operators of hotels, motels, and lodging hoses; proprietors or operators of arrastre and stevedoring, warehousing, or forwarding establishments; master plumbers, smiths and house or sign painters; printers, bookbinders, lithographers, publishers except those engaged in the publication or printing of any newspaper, magazine, review or bulletin which appears at regular intervals with fixed prices for subscription and sale and which is not devoted principally to the publication of advertisements; business agents, private detectives or watchman agencies; commercial and immigration brokers; cinematographic film owners, lessors and distributors. The term "contractor" shall also include, but shall not be limited to, tax subjects enumerated under Section 19 of Presidential Decree No. 231, but which are no longer included in the enumeration of "contractor" under Section 131 of Republic Act No. 7160, viz. : welding shops, service stations, white/blue, printing, recopying, or photocopying services, assaying laboratories, advertising agencies, shops for shearing animals, vaciador shops, stables, construction of motor vehicles, animal drawn vehicles, and/or tricycles, lathe machine shops, furniture shops, and proprietors of bulldozers and other heavy equipment available to others for consideration. (m) Dealer means one whose business is to buy and sell merchandise, goods and chattels as a merchant. He stands immediately between the producer or manufacturer and the consumer and depends for his profit not upon the labor he bestows upon his commodities but upon the skill and foresight with which he watches the market; (n) Importer means any person who brings articles, goods, wares or merchandise of any kind or class into the Philippines from abroad for unloading therein, or which after entry are consumed herein or incorporated into the general mass of property in the Philippines. In case of tax-free articles, brought or imported into the Philippines by persons, entities or agencies exempt from tax which are subsequently sold, transferred or exchanged in the Philippines to non-exempt private persons or entities, the purchaser or recipient shall be considered the importer thereof. (o) Manufacturer includes every person who, by physical or chemical process, alters the exterior texture or form or inner substance of any such raw materials or manufactured or partially manufactured product in such manner as to prepare it for special use or uses to which it could not have been put in its original condition, or who by any such process, alters the quality of any such raw material or manufactured or partially manufactured products so as to reduce its marketable shape or prepare it for any of the use of industry, or who by any such process, combines any raw material or manufactured products with other materials or products of the same or of different kinds and in such manner that the finished products of such process or manufacture can be put to a special use or uses to which such raw material or manufactured or partially manufactured in their original condition could not have been put, and who in addition, alters such raw material or manufactured or partially manufactured products, or combines the same to produce such finished products for the purpose of their sale or distribution to others and for his own use for consumption; (p) Marginal Farmer or Fisherman refers to individuals engaged in subsistence farming or fishing which shall be limited to the sale, barter or exchange of agricultural or marine products produced by himself and his immediate family and whose annual net income from such farming or fishing does not exceed Fifty Thousand Pesos (Php50,000.00) or the poverty line established by NEDA for the particular region or locality, whichever is higher; SDAaTC (q) Motor Vehicle means any vehicle propelled by any power other than muscular power using the public roads, but excluding road rollers, trolley cars, street sweepers, sprinklers, lawn mowers, bulldozers, graders, forklifts, amphibian trucks, and cranes if not used on public roads, vehicles that run only on rails or tracks, tractors, trailers, and traction engines of all kinds used exclusively for agricultural purposes; (r) Peddler means any person who, both for him or on commission, travels from place to place and sells his goods or offers to sell and deliver the same. Whether a peddler is a wholesale peddler or retail peddler of a particular commodity shall be determined from the definition of wholesale dealer or retail dealer as provided in this Ordinance; (s) Public Market refers to any place, building, or structure of any kind designated as such by the local board or council, except public streets, plazas, parks, and the like. (t) Rectifier comprises every person who rectifies, purifies, or refines distilled spirits or wines by any process other than by original or continuous distillation from mash, wort, wash, sap, or syrup through continuous closed vessels and pipes until the manufacture thereof is complete. Every wholesale or retail liquor dealer who has in his possession any still or mash tub, or who keeps any other apparatus for the purpose of distilling spirits, or in any manner refining distilled spirits, shall also be regarded as a rectifier and as being engaged in the business of rectifying. (u) Restaurant refers to any place which provides food to the public and accepts orders from them at a price. This term includes caterers. (v) Retail means a sale where the purchaser buys the commodity for his consumption, irrespective of the quantity of the commodity sold. (w) Vessel includes every type of boat, craft, or other artificial contrivances used, or capable of being used, as a means of transportation on water. (x) Wharfage means a fee assessed against the cargo of a vessel engaged in foreign or domestic trade based on quantity, weight, or measure received and/or discharged by vessel; (y) Wholesale means a sale where the purchaser buys or imports the commodities for resale to persons other than the end user regardless of the quantity of the transaction. SECTION 7. Imposition of Tax. There is hereby imposed on the following persons who establish, operate, conduct or maintain their respective business within the municipality a graduated business tax in the amounts hereafter prescribed: (a) On manufacturers, assemblers, repackers, processors, brewers, distillers, rectifiers, and compounders of liquors, distilled spirits, and wines or manufacturers of any article of commerce of whatever kind or nature. In accordance with the following schedule: Gross Sale/Receipt of the Amount of Tax Preceding Calendar Year per Annum (in Pesos) (in Pesos) less than 10,000.00 198.00 10,000.00 or more but less than 15,000.00 264.00 15,000.00 or more but less than 20,000.00 362.40 20,000.00 or more but less than 30,000.00 528.00 30,000.00 or more but less than 40,000.00 792.00 40,000.00 or more but less than 50,000.00 990.00 50,000.00 or more but less than 75,000.00 1,584.00 75,000.00 or more but less than 100,000.00 1,980.00 100,000.00 or more but less than 150,000.00 2,640.00 150,000.00 or more but less than 200,000.00 3,300.00 200,000.00 or more but less than 300,000.00 4,620.00 300,000.00 or more but less than 500,000.00 6,600.00 500,000.00 or more but less than 750,000.00 9,600.00 750,000.00 or more but less than 1,000,000.00 12,000.00 1,000,000.00 or more but less than 2,000,000.00 16,500.00 2,000,000.00 or more but less than 3,000,000.00 19,800.00 3,000,000.00 or more but less than 4,000,000.00 23,760.00 4,000,000.00 or more but less than 5,000,000.00 27,720.00 5,000,000.00 or more but less than 6,500,000.00 29,250.00 6,500,000.00 or more 29,250 plus 45% of 1% in excess of 6.5M The preceding rates shall apply only to the amount of domestic sales of manufacturers, assemblers, repackers, processors, brewers, distillers, rectifiers and compounders of liquors, distilled spirits, and wines or manufacturers of any article of commerce of whatever kind or nature other than those enumerated under paragraph (c) of this Section. (b) On wholesalers, distributors, or dealers in any article of commerce of whatever kind or nature in accordance with the following schedules: Gross Sale/Receipt of the Amount of Tax Preceding Calendar Year per Annum (in Pesos) (in Pesos) less than 1,000.00 21.60 1,000.00 or more but less than 2,000.00 39.60 2,000.00 or more but less than 3,000.00 60.00 3,000.00 or more but less than 4,000.00 86.40 4,000.00 or more but less than 5,000.00 120.00 5,000.00 or more but less than 6,000.00 145.20 6,000.00 or more but less than 7,000.00 171.60 7,000.00 or more but less than 8,000.00 198.00 8,000.00 or more but less than 10,000.00 224.40 10,000.00 or more but less than 15,000.00 264.00 15,000.00 or more but less than 20,000.00 330.00 20,000.00 or more but less than 30,000.00 396.00 30,000.00 or more but less than 40,000.00 528.00 40,000.00 or more but less than 50,000.00 792.00 50,000.00 or more but less than 75,000.00 1,188.00 75,000.00 or more but less than 100,000.00 1,584.00 100,000.00 or more but less than 150,000.00 2,244.00 150,000.00 or more but less than 200,000.00 2,904.00 200,000.00 or more but less than 300,000.00 3,960.00 300,000.00 or more but less than 500,000.00 5,280.00 500,000.00 or more but less than 750,000.00 7,920.00 750,000.00 or more but less than 1,000,000.00 10,560.00 1,000,000.00 or more but less than 2,000,000.00 12,000.00 2,000,000.00 or more 12,000.00 plus 50% of 1% in excess of 2M The businesses enumerated in paragraph (a) above shall no longer be subject to the tax on wholesalers, distributors, or dealers herein provided for. acEHCD (c) On exporters, and on manufacturers, millers, producers, wholesalers, distributors, dealers or retailers of essential commodities enumerated hereunder at a rate not exceeding one-half (1/2) of the rates prescribed under subsections (a), (b), and (d) of this Article: (1) Rice and Corn; (2) Wheat or cassava flour, meat, dairy products, locally manufactured, processed or preserved food, sugar, salt and agricultural marine, and fresh water products, whether in their original state or not; (3) Cooking oil and cooking gas; (4) Laundry soap, detergents, and medicine; (5) Agricultural implements, equipment and post-harvest facilities, fertilizers, pesticides, insecticides, herbicides and other farm inputs; (6) Poultry feeds and other animal feeds; (7) School supplies; and (8) Cement. For purposes of this provision, the term "exporters" shall refer to those who are principally engaged in the business of exporting goods and merchandise, as well as manufacturers and producers whose goods or products are both sold domestically and abroad. The amount of export sales shall be excluded from the total sales and shall be subject to the rates not exceeding one half (1/2) of the rates prescribed under paragraphs (a), (b), and (d) of this Article. (d) On retailers Gross Sales/Receipts for the Preceding Year Rate of Tax per Annum 400,000.00 or less 2% More than 400,000.00 1% The rate of two percent (2%) per annum shall be imposed on sales not exceeding Four Hundred Thousand Pesos (P400,000.00) while the rate of one percent (1%) per annum shall be imposed on sales in excess of the first Four Hundred Thousand Pesos (P400,000.00) . However, barangays shall have the exclusive power to levy taxes on stores whose gross sales or receipts of the preceding calendar year does not exceed Thirty Thousand Pesos (P30,000.00) subject to existing laws and regulations. (e) On contractors and other independent contractors in accordance with the following schedule. Gross Sales/Receipts for the Amount of Tax Preceding Calendar Year per Annum (in Pesos) (in Pesos) less than 5,000.00 33.00 5,000.00 or more but less than 10,000.00 73.92 10,000.00 or more but less than 15,000.00 125.40 15,000.00 or more but less than 20,000.00 198.00 20,000.00 or more but less than 30,000.00 330.00 30,000.00 or more but less than 40,000.00 462.00 40,000.00 or more but less than 50,000.00 660.00 50,000.00 or more but less than 75,000.00 1,056.00 75,000.00 or more but less than 100,000.00 1,584.00 100,000.00 or more but less than 150,000.00 2,376.00 150,000.00 or more but less than 200,000.00 3,168.00 200,000.00 or more but less than 250,000.00 4,356.00 250,000.00 or more but less than 300,000.00 5,544.00 300,000.00 or more but less than 400,000.00 7,392.00 400,000.00 or more but less than 500,000.00 9,900.00 500,000.00 or more but less than 750,000.00 11,100.00 750,000.00 or more but less than 1,000,000.00 12,300.00 1,000,000.00 or more but less than 2,000,000.00 13,800.00 2,000,000.00 or more Not more than 60% of 1% For purposes of this section, the tax on multi-year projects undertaken general engineering, general building, and specialty contractors shall initially be based on the total contract price, payable in equal annual installments within the project term. Upon completion of the project, the taxes shall be recomputed on the basis of the gross receipts for the preceding calendar years and the deficiency tax, if there be any, shall be collected as provided in this Code or the excess tax payment shall be refunded. In cases of projects completed within the year, the tax shall be based upon the contract price and shall be paid upon the issuance of the Mayor's Permit. (f) On banks and other financial institutions, at the rate of fifty percent of one percent (50% of 1%) of the gross receipts of the preceding calendar year derived from interest, commissions and discounts from lending activities, income from financial leasing, dividends, rentals on property, and profit from exchange or sale of property, insurance premium. All other income and receipts not herein enumerated shall be excluded in the computation of the tax. SDHTEC (g) On the businesses hereunder enumerated: 1. Cafes, cafeterias, ice cream and other refreshment parlors, restaurants, soda fountain bars, carinderias or food caterers; 2. Amusement places, including places wherein customers thereof actively participate without making bets or wagers, including but not limited to night clubs, or day clubs, cocktail lounges, cabarets or dance halls, karaoke bars, skating rinks, bath houses, swimming pools, exclusive clubs such as country and sports clubs, resorts and other similar places, billiard and pool tables, bowling alleys, circuses, carnivals, merry-go-rounds, roller coasters, ferris wheels, swings, shooting galleries, and other similar contrivances, theaters and cinema houses, boxing stadia, race tracks, cockpits and other similar establishments; 3. Commission agents; 4. Lessors, dealers, brokers of real estate; 5. On travel agencies and travel agents; 6. On boarding houses, pension houses, motels, apartments, apartelles, and condominiums; 7. Subdivision owners/ Private Cemeteries and Memorial Parks; 8. Privately-owned markets; 9. Hospitals, medical clinics, dental clinics, therapeutic clinics, medical laboratories, dental laboratories; 10. Operators of Cable Network System; 11. Operators of computer services establishment; 14. General consultancy services; 15. All other similar activities consisting essentially of the sales of services for a fee; Gross Sales/Receipts for the Amount of Tax Preceding Calendar Year per Annum (in Pesos) (in Pesos) less than 5,000.00 33.00 5,000.00 or more but less than 10,000.00 73.92 10,000.00 or more but less than 15,000.00 125.40 15,000.00 or more but less than 20,000.00 198.00 20,000.00 or more but less than 30,000.00 330.00 30,000.00 or more but less than 40,000.00 462.00 40,000.00 or more but less than 50,000.00 660.00 50,000.00 or more but less than 75,000.00 1,056.00 75,000.00 or more but less than 100,000.00 1,584.00 100,000.00 or more but less than 150,000.00 2,376.00 150,000.00 or more but less than 200,000.00 3,168.00 200,000.00 or more but less than 250,000.00 4,356.00 250,000.00 or more but less than 300,000.00 5,544.00 300,000.00 or more but less than 400,000.00 7,392.00 400,000.00 or more but less than 500,000.00 9,900.00 500,000.00 or more but less than 750,000.00 11,100.00 750,000.00 or more but less than 1,000,000.00 12,300.00 1,000,000.00 or more but less than 2,000,000.00 13,800.00 2,000,000.00 or more 13,800.00 plus 50% of 1% in excess of 2M (h) On peddlers engaged in the sale of any merchandise or article of commerce, at the rate of P60.00 per peddler annually. Delivery trucks, vans or vehicles used by manufacturers, producers, wholesalers, dealers or retailers enumerated under Section 141 of R.A. 7160 shall be exempt from the peddler's tax herein imposed. The tax herein imposed shall be payable within the first twenty (20) days of January. An individual who will start to peddle merchandise or articles of commerce after January 20 shall pay the full amount of the tax before engaging in such activity. (i) On any business, not otherwise specified in the preceding paragraphs, which the Sangguniang concerned may deem proper to tax: Provided, That on any business subject to the excise, value-added or percentage tax under the National Internal Revenue Code, as amended, the rate of tax shall not exceed two percent (2%) of gross sales or receipts of the preceding calendar year. The Sangguniang concerned may prescribe a schedule of graduated tax rates but in no case to exceed the rates prescribed herein. SECTION 8. 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. The Presumptive Income Level (PIL) of gross receipts shall be used to validate the gross receipts declared by taxpayers and/or for establishing the taxable gross receipts where no valid data is otherwise available. SECTION 9. Exemptions. The following are the common limitations on the taxing and other revenue-raising powers of the local government units. Unless otherwise provided in this Rule, the following SHALL NOT BE TAXED by the municipality. (a) Income tax, except when levied on banks and other financial institutions; (b) Documentary stamp tax; (c) Taxes on estates, inheritance, gifts, legacies and other acquisitions mortis causa, except as otherwise provided herein; (d) Customs duties, registration fees of vessel and wharfage on wharves, tonnage dues, and all other kinds of customs fees, charges and dues except wharfage on wharves constructed and maintained by the local government unit concerned; (e) Taxes, fees and charges and other impositions upon goods carried into, out of, or passing through, the territorial jurisdictions of local government units in the guise of charges for wharfage, tolls for bridges or otherwise, or other taxes, fees or charges in any form whatsoever upon such goods or merchandise; AScHCD (f) Taxes, fees or charges on agricultural and aquatic products when sold by marginal farmers or fishermen; (g) Taxes on business enterprises certified to by the Board of Investments as pioneer or non-pioneer for a period of six (6) and four (4) years, respectively from the date of registration; (h) Excise taxes on articles enumerated under the National Internal Revenue Code, as amended, and taxes, fees or charges on petroleum products; (i) Percentage or value-added tax (VAT) on sales, barters or exchanges or similar transactions on goods or services except as otherwise provided herein; (j) Taxes on the gross receipts of transportations, contractors and persons engaged in the transportations of passengers or freight by hire and common carriers by air, land or water, except as provided in this Code; (k) Taxes on premiums paid by way of reinsurance or retrocession; (l) Taxes, fees or charges for the registration of motor vehicles and for the issuance of all kinds of licenses or permits for the driving thereof, except tricycles; (m) Taxes, fees, or other charges on Philippine products actually exported, except as otherwise provided herein; (n) Taxes, fees, or charges, on Countryside and Barangay Business Enterprises and cooperatives duly registered under R.A. No. 6810 and Republic Act Numbered Sixty-nine hundred thirty-eight (R.A. No. 6930) n otherwise known as the "Cooperatives Code of the Philippines" respectively; and (o) Taxes, fees or charges of any kind on the National Government, its agencies and instrumentalities, and local government units. SECTION 10. Tax on Newly Started Business. In the case of a newly started business, the tax shall not exceed one-twentieth (1/20) of one percent (1%) of the capital investment. In the succeeding calendar year, regardless of when the business started to operate, the tax shall be based on the gross receipts for the preceding calendar year, or any fraction thereof, as provided herein. SECTION 11. Retirement of Business. Any person natural or juridical, subject to the tax on business under Article D, Chapter II of this Ordinance shall, upon termination of the business, submit a sworn statement of the gross sales or receipts for the current calendar year within thirty (30) days following the closure. Any tax shall be paid before any business or undertaking is fully terminated. For the purposes hereof, termination shall mean that business operations are stopped completely. Any change in ownership, management and/or name of the business shall not constitute termination as herein contemplated. Unless stated otherwise, assumption of the business by any new owner or manager or re-registration of the same business under a new name will only be considered by the LGU concerned for record purposes in the course of the renewal of the permit or license to operate the business. The Municipal Treasurer shall see to it that the payment of taxes of a business is not avoided by simulating the termination or retirement thereof. For this purpose, the following procedural guidelines shall be strictly followed: (a) The Municipal Treasurer shall assign every application for the termination or retirement of business to an inspector in his office who shall go to address of the business on record to verify if it is really not operating. If the inspector finds that the business is simply placed under a new name, manager and/or new owner, the Municipal Treasurer shall recommend to the Municipal mayor the disapproval of the application of the termination or retirement of said business; (b) Accordingly, the business continues to become liable for the payment of all taxes, fees, and charges imposed thereon under existing local tax ordinance; and (c) In addition, in the case of a new owner to whom the business was transferred by sale or other form of conveyance, said new owner shall be liable to pay the tax or fee in the amount of FIFTY-FIVE PESOS (Php55.00) for the business and shall secure a new Mayor's permit therefore. In case it is found that the retirement or termination of the business is legitimate and the tax paid during the current year be less than the tax due for the current year based on the gross or receipts, the difference in the amount of the tax shall be paid before the business is considered officially retired or terminated. The permit issued to a business retiring or terminating its operation shall be surrendered to the Local Treasurer who shall forthwith cancel the same and record such cancellation in his books. SECTION 12. Payment of Business Taxes. (a) The taxes imposed under this Ordinance shall be payable for every separate or distinct establishment or place where the business subject to the tax is conducted and one line of business does not become exempt by being conducted with some other businesses for which such tax has been paid. The tax on a business must be paid by the person conducting the same. AcICHD The conduct or operation of two or more related businesses provided for under Section 7 of this Code by 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 7 of this Ordinance which are subject to the same rate of imposition, the tax shall be computed on the combined total gross sales or receipts of the two (2) or more related businesses. (c) In cases where a person conducts or operates two (2) or more businesses mentioned in Section 7 of this Ordinance which are subject to different rates of imposition, the taxable gross sales or receipts of each business shall be reported independently and tax thereon shall be computed on the basis of the pertinent schedule. ARTICLE B Electric Cooperative (ECs) Registered, Supervised and Controlled by the National Electric Administration (NEA) SECTION 13. Tax on Gross Receipts of ECs. Business taxes shall be based on ECs gross receipts as follows: (1) Before the effectivity of the EPIRA Law (1997-2001), franchise and business taxes shall be based on the total gross receipts pursuant to Section 131 (n) of the LGC; (2) Upon the effectivity of the EPIRA Law (2002), the basis shall be follows: Gross Receipts: Less: NPC charges Transco Charges Reinvestment Fund Universal Charges (3) On the charges being remitted by ECs to NPC and TransCo, the Local Government Units may impose local taxes considering that both Companies are Government-owned and Controlled Corporations (GOCCs) whose tax exemptions have withdrawn under Section 193 of the LGC. Said charges pertain to their gross receipts and therefore the LGU concerned may directly bill said Corporation for taxation purposes. ARTICLE C Forest Concessions and Forest Products SECTION 14. Definitions. When used in this Article. (a) Forest Products means timber, pulp-wood/chipwood, firewood, fuel wood and minor forest products such as bark, tree tops, resins, gum, wood, oil, honey, beeswax, nipa, rattan or other forest growth such as grass, shrub, and flowering plants, the associated water, fish, scenic, historical, recreational, and geologic resources in forest lands. (b) Forest Lands include the public forest, the permanent forest or the reserves, and forest reservations. SECTION 15. 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 concessions during the preceding year. SECTION 16. 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. ARTICLE D Mining Operations SECTION 17. Definitions. When used in the Article. (a) Minerals refer to naturally occurring inorganic substances (found in nature) whether in solid, liquid, gaseous or any intermediate state. (b) Mineral Products shall mean things produced and prepared in a workable state by simple treatment processes such as washing or drying but without undergoing any chemical change or process or manufacturing by the lessee, concessionaire or owner or mineral lands. (c) Quarry Resources means any common stone or other common mineral substances such as but not restricted to marble granite, volcanic cinders, basalt, tuff, and rock phosphate. SECTION 18. Imposition of Tax. There is hereby levied an annual tax at the rate of Two percent (2%) based on the gross receipts for the preceding year of mining operations. SECTION 19. Situs of Tax. Payments of the tax shall be made to this municipality which has jurisdiction over the mining area. In case the area transcends two (2) or more local government units, payments shall be made to the municipality having the largest area. TAIaHE SECTION 20. Exclusion. Extraction of the following are EXCLUDED from the coverage of the tax levied herein; (a) Mineral Products such as ordinary stones, sand, gravel, earth quarry resources; (b) Indigenous petroleum such as mineral oil, hydrocarbon gas, bitumen, crude asphalt, mineral gas and all other similar or naturally associated substances. SECTION 21. Time of Payment. The tax shall be paid once within the first twenty (20) days of January or in quarterly installments within the first twenty (20) days of January, April, July, and October of each year. SECTION 22. 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, assignment, condonments, 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. CHAPTER III Permit and Regulatory Fees ARTICLE A Business SECTION 23. Imposition Fee. There shall be collected an annual fee at the rates provided hereunder for the issuance of a Mayor's Permit to every person that shall conduct a business, trade or activity within the Municipality of Candelaria. The Permit fee is payable for every separate or distinct establishment or place where the business, trade or activity is conducted. One line of business activity does not become exempt by being conducted with some other business or activity for which the permit fee has been paid. a) On manufacturers, producers, importers, exporters, assemblers, re-packers, processors, brewers, distillers, rectifiers and compounders of liquors, distilled spirits and wines or manufacturers of any kind of article of commerce of whatever kind or nature in accordance with the following schedule: Number of Employees/Workers Permit Fee (in Peso) Less than 5 330.00 5-20 770.00 21-50 1,100.00 50 above 2,200.00 b) On wholesalers, distributors, or dealers in any article of commerce of whatever kind or nature in accordance with the following schedule: Number of Employees/Workers Permit Fee (in Peso) Less than 5 330.00 5-20 770.00 21-50 1,100.00 50 above 2,200.00 c) On exporters and on manufacturers, millers, producers, wholesalers, distributors or retailers of essential commodities in accordance with the following schedule: Number of Employees/Workers Permit Fee (in Peso) Less than 5 330.00 5 -20 550.00 21-30 770.00 31-40 990.00 41-50 1,100.00 Over 50 1,320.00 d) On retailers in accordance with the following schedule: Number of Employees/Workers Permit Fee (in Peso) Less than 5 330.00 5 -20 440.00 21-30 550.00 31-40 660.00 41-50 1,320.00 Over 50 1,870.00 e) On caf, cafeteria, ice cream and other refreshment parlors, restaurants, soda fountain, bars, carinderias and food caterers in accordance with the following schedule: Number of Employees/Workers Permit Fee (in Peso) Less than 5 330.00 May-20 440.00 21-30 660.00 31-40 770.00 41-50 1,320.00 Over 50 1,870.00 f) Dealers in fermented liquors, distilled spirits in accordance with the following schedule: cDHAES Type of Business Permit Fee (in Peso) Wholesale dealers in foreign liquor 880.00 Retail dealers in foreign liquor 440 .00 Wholesale dealers in domestic liquor 550.00 Retail dealers in domestic liquor 275.00 Wholesale dealers in fermented liquors 550.00 Retail dealers in domestic fermented liquors 275.00 Wholesale dealers in vino liquors 165.00 Retail dealers in vino liquors 110.00 Retail dealers in tuba, basi and or tapuy 110.00 g) Dealers in tobacco in accordance with the following schedule: Type of Business Permit Fee (in Peso) Wholesale leaf tobacco 220.00 Retail of leaf tobacco 110.00 Wholesale tobacco dealers 440.00 Retail tobacco dealers 220.00 Retail peddlers of tobacco 110.00 h) On banks and financial institutions in accordance with the following schedule: Type of Business Permit Fee (in Peso) Pawnshops 550.00 Money shops 550.00 Lending Investors 550.00 Finance and Investments Companies 1,100.00 in the Municipality Insurance Companies in the Municipality 1,100.00 *Branch Office in the Municipality 330.00 Commercial Bank in the Municipality 1,100.00 *Branch Office in the Municipality 550.00 i) On contractors and other independent contractors in accordance with the following schedule: 1) Hotels, motels, taverns, inns, lodging houses, cottages, resorts, and similar establishments Number of Rooms Permit Fee (in Peso) 1-5 550.00 6-10 770.00 10 above 1,100.00 2) Owner or lessor of houses, apartments and accessories who sub-lease the same to the bed spacers, rooms for rent and the likes: Bed Space Capacity Permit Fee i) 10 or less bed space capacity Php550.00 ii) 20 or more bed space capacity Php1,100.00 3) Owners or operators of Mining Companies, Ports, Crushers, Barges, Trucking and other business related to mining operations: Number of Employees/Workers Permit Fees (in Pesos) Less than 10 2,000.00 10-20 3,000.00 20 and above 5,000.00 4) Other contractors, service establishments subject to the tax under Sec. 7 (e) of this Code: Number of Employees/Workers Permit Fees (in Pesos) Less than 5 330.00 6-20 550.00 21-50 880.00 50 above 1,100.00 j) On commercial livestock farms, fishpond, and other producers of agricultural, marine and aquatic products in accordance with the following schedule: 1) On fishponds and fish pens: Size of Fishpond/Fish Pens Permit Fee (in Pesos) Less than 1 Hectare 440.00 More than 5 hectares but not more than 10 hectares 880.00 More than 10 ha. but not more than 20 ha. 1,320.00 More than 20 but less than 50 hectares 1,650.00 Over 50 hectares 2,200.00 2) Other agricultural, marine and aquatic products: Number of Employees/Workers Permit Fees (in Pesos) Less than 5 330.00 6-10 550.00 11-20 880.00 21-50 1,100.00 50 above 1,650.00 k) On any business not specified above, in accordance with the following schedule: Number of Employees/Workers Permit Fees (in Pesos) Less than 5 330.00 6-20 550.00 21-50 1,100.00 50 above 1,650.00 SECTION 24. Time and Manner of Payment. The fee for the issuance of a Mayor's Permit shall be paid to the Municipal Treasurer upon application before any business or undertaking can be lawfully begun or pursued and within the first twenty (20) days of January of each year in case of renewal thereof. ASEcHI For a newly-started business or activity that starts to operate after January 20, the fee shall be reckoned from the beginning of the calendar quarter. When the business or activity is abandoned, the fee shall not be exacted for a period longer than the end of the calendar quarter. If the fee has been paid for a period longer than the current quarter and the business activity is abandoned, no refund of the fee corresponding to the unexpired quarter or quarters shall be made. SECTION 25. Administrative Provisions. 1. Any person who shall establish, operate or conduct any business mentioned in this Code, shall first secure a Mayor's Permit and pays the corresponding fee therefore. 2. For a newly-started business a) Location sketch of the new business b) For corporation on partnership: Paid-up of the business as shown in the Articles of Incorporation, for sole proprietorship: sworn statement of the capital invested by the owner or operator c) A certificate attesting to the tax exemption if the business is tax exempt d) Certification from the office in charge of zoning that the location of the new business is in accordance with zoning regulations e) Tax clearance showing that the operator has paid all tax obligations in the municipality f) Barangay clearance g) Three (3) passport size pictures of the owner or operator or cases of a partnership or corporation the picture of the senior or managing partners and that of the President or general manager h) Health certificate for all food handlers, and those required under Chapter IV, Art. C of this Revenue Code 3. For Renewal of existing business permits a) Previous years' Mayor's Permit b) Three (3) copies of the annual or quarterly tax payments c) Three (3) copies of all receipts showing payment of all regulatory fees as provided for this Code d) Certificate of tax exemption from local taxes or fees, if exempt e) Barangay Clearance Upon submission of the application, it shall be the duty of the proper authorities to verify if other municipal requirements regarding the operation of the business or activity such as sanitary requirements, installation or power and light requirements, as well as other safety requirements are complied with. The permit to operate shall be issued only upon compliance with such safety requirements and after the payment of the corresponding inspection fees and other impositions required by this Revenue Code and other municipal tax ordinances. However, in some meritorious cases were the applicant fails to fully comply with all the requirements, the applicant may execute a Deed of Undertaking stating therein his intention to submit all the requirements within sixty (60) days upon the filing of his application for Mayor's Permit. Failure on his part to do so shall mean forfeiture of the fees paid in favor of the Local Government Unit and the applicant shall be required to pay the prescribed fees anew. Any false statement deliberately made by the applicant shall constitute sufficient ground for denying or revoking the permit issued by the Mayor; and the applicant or licensee may be prosecuted in accordance with the penalties provided in this Article. A Mayor's Permit shall be refused to: (1) any person who previously violated any ordinance or regulation governing permits granted; (2) whose business establishment or undertaking does not conform with zoning regulations, and safety, health and other requirements of the municipality; (3) who has unsettle tax obligations, debt or other liability to the government; (4) who is disqualified under any provision of law or ordinance to establish or operate the business applied for. Likewise, a Mayor's Permit shall be denied to any person or applicant for a business who declares an amount of gross sales receipts that manifestly below industry standards or the Presumptive Income Level of gross sales or receipts as established in the municipality for the same or closely similar type of activity or business. (a) Issuance of Permit; Contents of Permit. Upon approval of the application of a Mayor's Permit, two (2) copies of the application duly signed by the Municipal Mayor shall be returned to the applicant. One (1) copy shall be presented to the Municipal Treasurer as basis for the collection of the Mayor's Permit fee and the corresponding business tax. (b) Posting of Permit. Every permittee shall keep his permit conspicuously posted at all times in his place of business or office or if he has no place of business or office, he shall keep the permit in his person. The permit shall be immediately produced upon demand by the Municipal Mayor, the Municipal Treasurer or any of their duly authorized representatives. ITAaHc (c) Duration of Permit and Renewal. The Mayor's permit shall be granted for a period of not more than one (1) year and shall expire on the thirty-first (31st) of December following the date of issuance unless revoked or surrendered earlier. Every permit shall cease to be in force upon revocation or surrender thereof. The permit issued shall be renewed within the first twenty (20) days of January. It shall have a continuing validity only upon renewal thereof and payment of the corresponding fee. (d) Revocation of Permit. When a person doing business under the provisions of this Code violates any provision of this Article, refuses to pay an indebtedness or liability to the municipality or abuses his privilege to do business to the injury of the public moral or peace; or when a place where such business is established is being conducted in a disorderly or unlawful manner, is a nuisance, or is permitted to be used as a resort for disorderly characters, criminals or women of ill-repute, the Municipal Mayor may, after investigation, revoke the Mayor's Permit. Such revocation shall operate to forfeit all sums which may have been paid in respect of said privilege, in addition to the fines and imprisonment that may be imposed by the court for violation of any provision of this Ordinance governing the establishment and maintenance of business, and to prohibit the exercise thereof by the person whose privilege is revoked, until restores by the Sangguniang Bayan. SECTION 26. Rules & Regulations on Certain Establishments. (a) On cafes, cafeterias, ice cream and other refreshment parlors, restaurants, soda fountain bars, carinderia , or food caterers. No owner of said establishments shall employ any cook, or food dispenser without a Food Handler's Certificate from the Municipal Health Officer, renewable every year. (b) Establishments selling cooked and readily edible foods shall have them adequately covered and protected from dust, flies and other insects, and shall follow strictly the rules and regulations on sanitation promulgated by the Municipal Health Officer and existing laws or Ordinances. (c) Sauna bath, massage, barber and beauty shops. Said shops shall not be allowed to operate with masseurs, barbers, and beauticians, without having secured the necessary corresponding medical certificate from the Municipal Health Officer. Republic of the Philippines Province of Zambales MUNICIPALITY OF CANDELARIA BUSINESS PERMIT & LICENSING DIVISION CHECKLIST FOR MAYOR'S PERMIT APPLICATION Name of Applicant Date ________________________ ________________________ Business Name BIN ________________________ ________________________ In connection with your application for Mayor's Permit, please secure the following documents & clearances and attach them to your application. Basic Requirements Clearances/Permits Special Requirements For Renewal Only [ ] Duly Accomplished [ ] Barangay Clearance [ ] Real Property Tax [ ] Copy of Preceding Application Form (based on location of payment (For Owned Year's Mayor's for Mayor's Permit business) Properties) Permit [ ] Three (3) 2"x2" [ ] Zoning Clearance [ ] Lease Contract or [ ] Copy of Preceding Picture of Applicant [ ] Building Permit Authorization (For Year's Official Leased Properties) Receipt [ ] Copy of DTI/SEC/ [ ] Sanitary Permit [ ] Public Market [ ] Declaration of Gross CDA Registration Clearance (For Sales Certificate Public Market [ ] Audited Financial Vendors) Statement [ ] Copy of Current [ ] Fire Clearance [ ] Authorization to [ ] Three (3) copies Year's Community Represent the of the Annual or Tax Certificate Company (For Quarterly Tax Corporations) Payments (BIR) [ ] For Corporation or Partnership, copy of the Paid-up Capital as shown in the Articles of Incorporation [ ] For Sole Proprietorship, Sworn Statement of Capital Investment (New Business Only) Remarks Prepared by Verified by ARTICLE B Cart or Sledge Registration Fee SECTION 27. Imposition Fee. There shall be collected a registration fee of Php33.00 per annum for each animal drawn cart or sledge used in the Municipality of Candelaria, Zambales which shall be registered with the Office of the Municipal Treasurer. SECTION 28. Time and Manner of Payment. The fee imposed herein shall be due and payable within the first twenty (20) days of January of every year. For each cart or sledge newly acquired after the first twenty (20) days of January, the permit shall be paid without penalty within the first twenty (20) days of the quarter following the date of purchase. SECTION 29. Administrative Provisions. (a) A metal plate with a corresponding registry number shall be provided by the Municipal Treasurer for every calesa or sledge at cost to the owner. (b) The Municipal Treasurer shall keep a register of all carts of sledges which shall set forth, among others, the name and address of the owner. ARTICLE C Circus and Other Parades SECTION 30. Permit Fee. Mayor's Permit Fee One Thousand Pesos (Php1,000.00) per day on every circus and other parades using banners. Floats or musical instruments carried on in this municipality. SECTION 31. 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 one (1) day before the scheduled date of the circus or parade and on such activity shall be held. SECTION 32. Exemption. Civic and military parades as well as religious processions shall not be required to pay the permit fee imposed in this Article. SECTION 33. Administrative Provisions. (a) Any persons who shall hold a parade within this municipality shall first obtain from the Municipal Mayor before undertaking the activity. For this purpose, a written application in a prescribed form shall indicate the name, address of the applicant, description of the activity, the place or places where the same will be conducted and such other pertinent information as may be required. (b) The Station Commander of the Philippine National Police shall promulgate the necessary rules and regulations to maintain an orderly and peaceful conduct of the activities mentioned in this Article. He shall also define the boundary within which activities may be lawfully conducted. cHDAIS ARTICLE D Cockfighting Special Permit Fee SECTION 34. Definitions. When used in this Article. (a) Cockfighting is the sport of pitting or evenly matching game cocks to engage in an actual fight where bets on either side are laid, cockfighting may also be formed as "cockfighting derby; pintakasi or tupada, " or its equivalent in different Philippine localities. (b) Local derby is invitational cockfight participated in by game cockers or cockfighting "aficionados" of the Philippines with "pot money" awarded to the proclaimed winning entry. (c) International Derby refers to an invitational cockfight participated in by local and foreign game cockers or cockfighting "aficionados" with "pot money" awarded to the proclaimed winning entry. SECTION 35. Imposition Fees. There shall be collected the following fees per day for cockfighting: (a) Special cockfights (Pintakasi) Php1,000.00 (b) Special Derby Assessment from Promoters of Two-Cock Derby Php2,000.00 Three-Cock Derby Php10,000.00 Four-Cock Derby Php15,000.00 Five-Cock Derby Php20,000.00 SECTION 36. Exclusions. Regular cockfights i.e. , those held during Sundays, legal holidays, and local fiestas and international derbies shall be excluded from the payment of fees herein imposed. SECTION 37. Time and Manner of Payment. The fees herein imposed shall be payable to the Municipal Treasurer before the special cockfights and derbies can be lawfully held. SECTION 38. Administrative Provisions. (a) Holding of cockfights. Except as provided in this Article, cockfighting shall be allowed in this municipality only in licensed cockpits during Sundays and legal holidays and during local fiestas for not more than three (3) days. It may also be held during municipal, agricultural, commercial, or commercial or industrial airs, carnival or exposition for a similar period of three (3) days upon resolution of the Sangguniang Bayan. No cockfighting on the occasion of such affair, carnival or exposition shall be allowed within the month if a local fiesta or for more than two (2) occasions a year. No cockfighting shall be held on December 30 (Rizal Day), June 12 (Philippine Independence Day), November 30 (National Hero's Day), Holy Thursday, Good Friday, Election or Referendum Days for such election or referendum. (b) Cockfighting for entertainment of tourists or for charitable purposes. Subject to the preceding subsection hereof, the holding of cockfights may also be allowed for the entertainment of foreign dignitaries or for tourists, or for returning Filipinos, commonly known as "Balikbayans", or for the support of national fund-raising campaigns for charitable purposes as may be authorized upon resolution of the Sangguniang Bayan, in licensed cockpits or in playgrounds or parks. These privileges shall be extended for only one (1) time, for a period not exceeding three (3) days within the year. SECTION 39. Applicability Clause. The provision of PD 449, otherwise known as the Cockfighting Law of 1974, PD 1802 (Creating the Philippine Gamefowl Commission) and such other pertinent laws shall apply to all matters regarding the operation of cockpits and the holding of cockfights in this Municipality. ARTICLE E Permit Fee for Cockpit Owners/Operators/Licenses/Promoters and Cockpit Personnel SECTION 40. Definitions. When used in this Article. (a) Cockpit includes any place, compound, building or portion thereof, where cockfights are held, whatever 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 the owners of both gamecocks and those of other bettors before he orders commencement of the cockfight thereafter distributes won bets to the winners after deducting a certain commission or both. (c) Gaffer (taga-tari) refers to a person knowledgeable in the art of arming fighting cocks with gaffs on one or both legs. (d) Referee (Sentenciador) refers to a person who watches and oversees the proper gaffing of fighting cocks, determines the physical condition of gamecocks while cockfighting is in progress, the injuries sustained by the cocks and their capability to continue fighting and decides and makes known his decision either by word or gesture the result of the cockfighting by announcing the winner or deciding a tie in a contest game. SECTION 41. Imposition Fees. There shall be collected the following annual fee for issuance of a Mayor's Permit for a bet taker or promoter, gaffer, and referee of cockfighting within the Municipality of Candelaria. ISHCcT Permit Fee for the following : (1) From the owner/operator/licensees of the cockpit: Annual Cockpit Permit Fee Php3,000.00 (2) From Cockpit Personnel: 1. Promoters/Host Php2,000.00 2. Pit Manager Php1,000.00 3. Referee Php120.00 4. Bet Taker/ "Kristo/Llamador" Php120.00 5. Bet Manager/ "Maciador/Kasador" Php120.00 6. Gaffer "Mananari" Php120.00 7. Cashier Php120.00 8. Derby (Matchmaker) Php120.00 SECTION 42. Time and Manner of Payment. The permit fees on cockpit personnel shall be paid before they participate in a cockfight and shall be paid annually upon renewal of the permit on the birth month of the permittee. SECTION 43. Administrative Provisions. (a) Ownership, operation and management of cockpit. Only Filipino citizens not otherwise inhibited by existing ordinances or laws shall be allowed to own, manage and operate cockpits. Cooperative capitalization is encouraged. (b) Establishment of Cockpit. The Sangguniang Bayan shall determine the number of cockpits to be allowed in this municipality. (c) Cockpit Size and Construction. Cockpits shall be constructed and operated within the appropriate areas as prescribed in the Zoning Law 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 or 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 cockpit shall employ or allow participants in a cockfight any of the above-mentioned employees unless he has registered and paid the fee herein required. (e) Upon payment of the fees herein imposed, the corresponding Mayor's Permit shall be issued. SECTION 44. Applicability Clause. The provision of PD 449, otherwise known as the Cockfighting Law of 1974, PD 1802 (Creating the Philippine Gamefowl Commission) and such other pertinent laws shall apply to all matters regarding the operation of cockpits and the holding of cockfights in this municipality. ARTICLE F Excavation SECTION 45. Permit Fee. There shall be imposed the following fees on every person who shall make or cause to be made any excavation on public or private streets within this municipality. (a) For crossing streets with concrete pavement: Amount of Fee (in Pesos) 1. For crossing concrete pavement (Minimum area 2.00 X 600 m., 12 sq. m.) 500.00 2. For crossing across base of streets with concrete pavement, per linear meter (boring method) 500.00 (b) For crossing streets with asphalt pavement: Amount of Fee (in Pesos) 1. Minimum fee 500.00 2. Additional fee for each linear meter crossing the streets (minimum width of excavation 0.80 m) 50.00 (c) For crossing the streets with gravel pavement: Amount of Fee (in Pesos) 1. Minimum fee 500.00 2. Additional fee for each linear meter crossing the streets (minimum width of excavation 0.30 m) 50.00 (d) For crossing existing curbs and gutters resulting in the damage Php500.00 (e) Additional fee for every day of delay in excess of excavation period provided in the Mayor's Permit Php50.00 SECTION 46. Time and Manner of Payment. The fee imposed herein shall be paid to the Municipal Treasurer by every person who shall any excavation or cause any excavation to be made upon application for the Mayor's Permit, but in all cases, prior to the excavation. CAacTH A cash deposit in an amount equal to 100% shall be deposited with the Municipal Treasurer at the same time the permit is paid. The cash deposit shall be forfeited in favor of the Municipal Government in case the restoration to its original form of the street excavated is not made within three (3) days after the purpose of the excavation is accomplished. SECTION 47. Administrative Provisions. No person shall undertake or cause to undertake any digging or excavation of any part or portion of the municipal streets of Candelaria, Zambales unless a permit shall have been first secured from the Office of the Municipal Mayor specifying the duration of the excavation. (a) The Municipal Engineer/Municipal Building Official shall supervise the digging and excavation and shall determine the necessary width of the streets to be dug or excavated. Said official shall likewise inform the Municipal Treasurer of any delay in the completion of the excavation work purposes of collection of the additional fee. (b) In order to protect the public from any danger, appropriate signs must be placed in the area where work is being done. (c) Applicant must first secure Barangay Clearance from the barangay where the excavation will be made before a permit will be issued. ARTICLE G Film Making SECTION 48. Permit Fee. There shall be collected the following fee from any person who shall go on location-filming within the territorial jurisdiction of this municipality. Rate of Fee per Filming : a. Commercial Movies Php1,000.00/film b. Commercial Advertisement Php1,000.00/film c. Documentary Film Php500.00/film d. Videotape Coverage Php200.00/coverage In cases of extension of filming time, the additional amount required must be paid prior to extension to filming time. SECTION 49. Time of Payment. The fee imposed herein shall be paid to the Municipal Treasurer upon application for the Mayor's Permit one (1) day before location-filming is commenced. ARTICLE H Large Cattle SECTION 50. Definition. For purposes of this Article, "large cattle" includes a two-year old horse, mule ass, carabao, cow or other domesticated member of the bovine family. SECTION 51. Imposition Fee. The owner of large cattle is hereby required to register said cattle with the Municipal Treasurer for which a certificate of ownership shall be issued for the owner upon payment of a registration fee as follows: (a) For Certificate of Ownership Php5.50 (b) For Certificate of Transfer Php11.00 (c) For Registration of Private Brand Php200.00 (d) Transporting Permit Fee Php55.00 (e) Health Certificate Php44.00 The transfer fee shall be collected only once if a large cattle is transferred more than once in a day. SECTION 52. Time and Manner of Payment. The registration fee shall be paid to the Municipal Treasurer upon registration or transfer of ownership of the large cattle. SECTION 53. Administrative Provisions. (a) Large cattle shall be registered with the Municipal Treasurer upon reaching the age of two (2) years; (b) The ownership of large cattle or its sale or transfer of ownership to another person shall be registered with the Municipal Treasurer. All branded and counter-branded large cattle presented to the Municipal Treasurer shall be registered in a book showing among others, the name and residence of the owner, the consideration or purchase price of the animal in cases of sale of transfer, and the class, color, sex, brands and other identification marks of the cattle. These data shall also be stated in the certificate of ownership issued to the owner of the large cattle; (c) The transfer of the large cattle, regardless of its age, shall be entered in the registry book setting forth among others the names and the residence of the owners and the purchaser, the consideration or purchase price of the animal for sale or transfer, class, sex, brands and other identifying marks of the animals; and a reference by number to the original certificate of ownership with the name of the municipality issued it. IAETDc No entries of transfer shall be made or certificate of transfer shall be issued by the Municipal Treasurer except upon the production of the original certificates of transfer and such other documents that show title to the owner. SECTION 54. Applicability Clause. All other matters relating to the registration of large cattle shall be governed by the pertinent provisions of the Revised Administrative Code and other applicable laws, ordinances and rules and regulations. ARTICLE I Machineries and Engines SECTION 55. Permit Fee. There shall be imposed an annual inspection fee on internal combustion engines generators and other machines in accordance with the following schedules: (a) Internal combustible engines: 1. 2HP and below Php50.00 2. 5HP and below but not lower than 3HP Php100.00 3. 10HP and below but not lower than 5HP Php150.00 4. 14HP and below but not lower than 10HP Php200.00 5. Above 15HP Php250.00 (b) Other Stationary engines or machines 1. 3HP and below Php50.00 2. 5HP and below but not lower than 3HP Php100.00 3. 10HP and below but not lower than 5HP Php150.00 4. 14HP and below but not lower than 10HP Php200.00 5. Above 14HP Php250.00 (c) Electrical generators and other machine propelled by electric motors will be levied the same rates found in subsection (1). SECTION 56. Time of Payment. The annual fee imposed in this Article shall be paid to the Municipal Treasurer upon application of the Permit with the Office of the Municipal Mayor but not later than fifteen (15) days after the actual inspection by the person authorized in writing by the Mayor. Thereafter, the fee shall be paid within the first twenty (20) days of January. SECTION 57. Administrative Provisions. No engine or machine mentioned above shall be installed or operated with the territorial limits of this municipality, without the permit of the Municipal Mayor and the payment of the inspection fee prescribed in this Article. ARTICLE J Occupation/Calling Not Requiring Government Examination SECTION 58. Permit Fee. There shall be collected as annual fee at the rate prescribed hereunder for the issuance of Mayor's Permit to every person who shall be engaged in the practice of the occupation or calling not requiring government examination with the municipality as follows: Occupation or Calling Rate of Fee/Annum (a) On employees and workers in generally considered Offensive and Dangerous Business Establishments Php220.00 (b) On employees and workers in commercial establishments who cater or attend to the daily needs of the inquiring or paying public Php220.00 (c) On employees and Workers in food or eatery establishments Php55.00 (d) On employees and workers in night or night and day establishment Php55.00 (e) All occupation or calling subject to periodic inspection, surveillance and or regulations by the Municipal Mayor, like the following: Php55.00 Animal Trainer Auctioneer Barber Bartender Beautician Bondsman Bookkeeper Butcher Blacksmith Carpenter Carver Certified "hilot" Chambermaid Club/floor manager Cook Criminologist Electrician Electronic Technician Forensic Electronic Expert Fortune Teller Hair Stylist Hospital Attendant Handwriting Expert Lifeguard Magician Make-up Artist Manicurist Masonry worker Masseur attendant Mechanic Musician Painter Photographer (itinerant) Pianist Professional Boxer Private ballistic expert Rig driver (cochero) Taxi Driver Stage Performer/Dancer Salesgirl Sculptor Waiter or waitress Welder SECTION 59. Exemption. All professionals who are subjected to the Provincial Tax imposition pursuant to Section 139 of the Local Government Code and government employees are exempted from payment of this fee. SECTION 60. Person Governed. The following worker or employees whether working on temporary or permanent basis, shall secure the individual Mayor's Permit prescribed herewith: (a) Employees or workers in generally considered offensive and dangerous business establishment such as but not limited to the following: (1) Employees or workers in industrial or manufacturing establishment such as: Aerated water and soft drinks factories Air rifle and pellets manufacturing Battery charging shops Blacksmith Breweries Candy and confectionery factories Canning Factories Coffee cocoa and tea factories Cosmetics and toiletries factories Cigar and cigarette factories Construction and or repair shops or motor vehicles Carpentry shop Drug manufacturing Distillers, edible oil or lard factories Electric bulbs or neon lights factories Electric plant, electronics manufacturing Oxidizing plants Food and flour mills Fish curing and drying shops Foot wear factories Foundry shops Furniture manufacturing Textile and knitting mills Vulcanizing shops and welding shops Garments manufacturing General building and other construction jobs during Glass and glassware factories Handicraft manufacturing Hollow block and tile factories Ice plants Iron steel plants Leather and leatherette factories Metal closure manufacturing Milk, ice cream and other allied products factories Machine shops Match factories Paints and allied products manufacturing Pharmaceutical laboratories Plastic products factories, perfume factories Plating establishment Repair shop of whatever kind and nature Rope and twine factories Sash factories Smelting Plants Tanneries Upholstery shops (2) Employees and workers in the following: SaCIDT Commercial establishments cinematography film storage Cold storages or refrigerating plants Delivery and messengerial services Elevator and escalator services Funeral parlors Janitorial services Junk shops Hardware Pest control services Printing and publishing houses Service station Slaughter-house Textile stores Parking slots Warehouse (3) Employees and workers on other industrial and manufacturing firms or commercial establishments who are normally exposed to excessive heat, light, noise, cold and other environmental factors which endanger their physical and health well-being. (b) Employees and workers in commercial establishment who generally enter or attend to the daily needs of the general public such as but not limited to the following: Bank teller Beauty Salon Department Store Dress Shop Employer and workers in drugstores Groceries supermarkets Receptionist Tailor shops; receiving clerk in paying outlets of public utilities Corporation, except transportation companies and other commercial establishment whose employees and workers attend to the daily needs of the inquiring or paying public. (c) Employees and workers in food or eatery establishments such as but not limited to the following: 1. Employees and workers in canteen, carinderia , catering services, bakeries, ice cream or ice milk factories, refreshment parlor, restaurants, sari-sari stores, and soda fountains 2. Stallholders, employees and workers in public markets 3. Peddlers of cook or uncooked foods 4. All other food peddlers, including peddlers of seasonal merchandise (d) Employees or workers in night and day establishment such as but not limited to the following: Bars, workers or employees Billiards and pool halls Bowling alleys Boxing stadium Cabarets and dance halls Cinema houses Circuses, carnivals and the like Cocktail lounges Day clubs and night clubs Golf clubs Horse racing clubs Hotels Massage clinics, sauna baths or similar establishments Motels Pelota courts Polo clubs Private detective or watchman security agencies Supper clubs and All other business establishments whose business activities are performed and consumed during night time In cases of night and day clubs, night clubs, day clubs, cocktail lounges, bars, cabarets, sauna bath houses and other similar places of amusements, they shall under no circumstances allow hostesses, waitresses, waiters, entertainers, or hospitality girl below 18 years of age to work such, for those who shall secure the individual Mayor's Permit on their 18th birthday birth year, they shall present their respective baptismal or birth certificate duly issued by the local civil registrar concerned. (e) All other employees and persons who exercise their profession, occupation or calling within the jurisdiction limits of the municipality aside from those already specifically mentioned in Section 60. SECTION 61. Time and Manner of Payment. The fees prescribed in this Article shall be paid to the Municipal Treasurer of this municipality upon filing of the application for the first time annually thereafter within the first twenty (20) days of January thereafter. The permit fee is payable for every separate or distinct occupation or calling engaged in. Employer shall advance the fees to the municipality for its employees. cHECAS SECTION 62. Surcharge for Late Payment. Failure to pay the fee prescribed in this Article within the time prescribed shall subject a taxpayer to a surcharge or twenty-five percent (25%) of the original amount of the fee due, such surcharge shall be paid at the same time and in the same manner as the tax due. In case of charge ownership of the business as well as the location thereof from one municipality to another, it shall be the duty of the new owner, agent or manager of such business to secure a new permit as required in this Article and pay the corresponding permit fee as though it were new business. Newly hired workers and employees shall secure their individual Mayor's Permit from the moment they are actually accepted by the management of any business or industrial establishment to start working. The individual Mayor's Permit so secured shall be renewed during the respective birth month of the permittee next following calendar. SECTION 63. Administrative Provisions. (a) The Municipal Treasurer shall keep a record of persons engaged in occupation and or calling not requiring government examination and the corresponding payment fees required under personal data for reference purpose. Persons engaged in the above mentioned occupation or calling with valid Mayor's Permit shall be required to surrender such permit and the corresponding Official Receipt for the payment of fees to the Municipal Treasurer and to the Municipal Mayor respectively for cancellation upon retirement or cessation of the practice of the said occupation or calling. ARTICLE K Hauling Permit and Hazard Mitigation Fee SECTION 64. Imposition of Fees. There shall be collected the following fees from each hauling trucks involved in the mining industry for the purposes of raising funds to monitor mining activities, to control and mitigate adverse environmental impacts of mining activities and to protect the health, safety, convenience and welfare of the public in accordance with the following schedule: a) Hauling Permit Php600.00/year b) Sticker Php60.00/year c) Hazard Mitigation Fee Php100.00/trip SECTION 65. Time of Payment. The fees imposed under Sec. 64 (a) and (b) of this Article shall be paid to the Municipal Treasurer upon filing of the application for the Hauling Permit. The Hazard Mitigation Fee shall be collected by the Municipal Treasurer's Office every end of the month. ARTICLE L Permit Fee for the Conduct of Group Activities SECTION 66. 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: 1) Conference, meetings, rallies and demonstration in outdoor, in parks, plazas, covered court, road streets Php500.00/day 2) Dances/Coronation Php500.00/day 3) Promotional Sales Php500.00/day 4) Other Group Activities Php500.00/day SECTION 67. Time of Payment. The imposed in this article shall be paid to the Municipal Treasurer upon the filing of application for permit with the Municipal Mayor. SECTION 68. Exemption. Programs or activities conducted by educational, charitable, religious and government institutions free to the public shall be exempted from the payment of fees herein imposed, provided, that the corresponding Mayor's Permit shall be secured accordingly. Programs or activities requiring admission fees for attendance shall be subject to the fees herein imposed even if they are conducted by exempt entities. SECTION 69. 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 of the municipality who shall assign police officers to the venue of the program or activity to help maintain peace and order. ARTICLE M Storage of Flammable and Combustible Materials SECTION 70. Permit Fee. There shall be collected an annual permit fee for the storage of combustible materials at rates as follows: AHDacC a. Storage of Gasoline, diesel, fuel, kerosene and similar products 500 to 2,000 liters Php1,000.00 2,001 to 5,000 liters Php2,000.00 5,001 to 20,000 liters Php5,000.00 20,001 to 50,000 liters Php7,000.00 50,001 to 100,000 liters Php10,000.00 Over 100,000 liters Php15,000.00 b. Storage of cinematographic films Php500.00 c. Storage of celluloid Php500.00 d. Storage of calcium carbide i. less than 50 cases Php500.00 ii. 50 to 90 cases Php1,000.00 iii. 100 or more cases Php1,500.00 SECTION 71. Time of Payment. The fees imposed in Article shall be paid to the Municipal Treasurer upon application with the Office of the Municipal Mayor for permit to store the aforementioned substances. SECTION 72. Administrative Provisions. (a) No person shall keep or store at his place of business any of the following flammable, combustible or explosive substances without securing a permit therefore. Gasoline or naphtha not exceeding the quantity of one hundred (100) gallons, kept in and used by launches or motor vehicles shall be exempt from the Permit fee herein required. (b) The mayor shall promulgate regulations for the proper storing of said substances and shall designate the proper official and shall supervise thereof. ARTICLE N Tricycle Operation (Municipal Ordinance 2010-08) "Candelaria Tricycle Code of 2010" SECTION 73. Definitions. When used in this Article: Committee refers to the Committee on Transportation, Communication and Information of the Sangguniang Bayan. Helmet refers to any protective covering of the head to be used by the cycles. Motorcycle shall refer to the two wheeled vehicle wherein a wheeled sidecar is attached or bolted to Motorized Tricycle is a motor vehicle propelled other than the muscular power, composed of a motorcycle fitted with a single wheeled sidecar or a motorcycle with a two wheeled cab, the latter having a total of four wheels, otherwise known as motorela. Motorized Tricycle-for-hire (MTFH) shall refer to a motorized tricycle unit granted franchised by the Sangguniang Bayan to operate and render transport services to passengers or the general public for a fee within the municipality of Candelaria. Motorized Tricycle Operator's Permit (MTOP) is the document granting a franchise or license to operate, issued to a person, natural or juridical, allowing that person to operate tricycle-for-hire over a particular specified zone within the municipality. Muffler is a gadget attached to the exhaust system of a gasoline/diesel fed engine of a motor-vehicle or a tricycle to suppress excessive noise, as well as lessen smoke exhaust caused by combustion by the engine. New or Reconditioned Motorcycle shall refer to a brand new two-wheeled motorcycle or a newly overhauled motorcycle and made into a good running condition and satisfactorily meets the requirements and functions as public transport. Old or Out-dated Motorcycle shall refer to the two wheeled motorcycle attached or bolted to a wheeled sidecar, but which is already in a stare of a poor running performance and has outlived its effective usefulness as a public transport. Overloading a Motorized Tricycle carrying more than three (3) passengers, two (2) outside the sidecar and one (1) passenger at the backseat of the tricycle driver back rider. Private Motorized Tricycle shall refer to a motorcycle with a wheeled sidecar unit bearing no body number and with a private utilized or operated for some personal or specific purpose, other than a public utility within the municipality. Reflectorized stickers refer to any adhesive material, decal or metal object or device with a polished surface for reflecting light or provide illumination during night time. Tricycle Operators are persons engaged in the business of operating tricycle-for hire. Zone is an area where a tricycle-for-hire may operate without fixed origin and destination. SECTION 74. Registration or Motorized Tricycle-for-Hire. (a) All motorized tricycle-for-hire must be registered for the current year in accordance with the provision of this Code. (b) It must be registered with the Sangguniang Bayan before they are allowed to operate and ply their routes within the municipality. (c) Any registration of motorized tricycle-for-hire vehicles nor renewed on or before the dare fixed shall become delinquent and invalid. IDSEAH SECTION 75. Permit and Clearances. Before any tricycle owner/operator can operate within the municipality a tricycle-for-hire, one must secure the latest documents listed below: (a) Barangay Clearance; (b) Community Tax Certificate (CTC); (c) Official Receipt and Certificate of Registration of motorcycle from the Land Transportation Office (LTO); (d) Inspection Report from the Philippine National Police (PNP) with corresponding official receipt as proof of payment issued by the Office of the Municipal Treasurer; (e) Official Receipt for the payment of Mayor's Permit issued by the Office of the Municipal Treasurer; and (f) Motorized Tricycle Operator's Permit (MTOP) issued of the Sangguniang Bayan. SECTION 76. Application of Franchise. (a) Only Filipino citizens or partnerships or corporations with 60% Filipino Equity, bona fide residents of Candelaria are qualified to apply for and become operators of tricycle-for-hire, provided they are in possession of valid registration papers of the units concerned from the Land Transportation Office (TRO), such as its Official Receipt and Certificate of Registration. (b) Prospective operators of tricycles should first secure a Motorized Tricycle Operator's Permit (MTOP) from the Sangguniang Bayan. All existing franchises issued by the Sangguniang Bayan shall remain valid only until the expiry date thereof. Any renewal, amendment, and modification thereto shall henceforth be governed by the provision of this Ordinance. (c) The said certificate shall be preserved and carried in the vehicle by the owner as evidence of the registration of the motor vehicle described therein, and shall be presented with subsequent applications for re-registration, transfer of ownership, or recording or encumbrances: Provided, that in lieu of the certificate of registration a true copy or photocopy thereof may be carried in the motor vehicle. (d) The certificate of registration for any motor vehicle shall, while the same is valid and effective and has not been suspended or revoked, be the authority for the operation of such motor vehicle. (e) A Motorized Tricycle Operator's Permit shall be valid for a period of ONE YEAR. (f) All applications must be have a common carrier's insurance sufficient to answer for any liability it may incur to passengers and third parties in case of accidents, and such other requirements that the Sangguniang Bayan may prescribe by the virtue hereof. (g) The Motorized Tricycle Operator's Permit (MTOP) shall be deemed automatically cancelled if the operator or the driver thereof is convicted of a crime against the Anti-Drug Law and all other laws under Republic Act No. 4136 (Land Transportation and Traffic Code) pertinent to the operation of a motor vehicle. (h) Franchise from other place intending to transfer operation in this municipality MUST present ORDER OF DROPPING/DROPPING PERMIT from previous place of franchise. SECTION 77. Imposition of Fees and Time of Payment. Except as otherwise specifically provided in this Code, each application for registration or motorized tricycle-for-hire vehicles shall be accompanied by an official receipt from the Office of the Treasurer, as proof of payment, in accordance with the following schedule: (A) On or before 25th of January of each year: What to Pay Responsible Office/Agency Amount (a) Barangay Clearance Barangay where they Amount specified by their reside/operate respective barangay (b) Cedula (CTC) Municipal Treasurer's Office Minimum of Php5.00 (c) Inspection Fee Municipal Treasurer's Office Php44.00 (d) Mayor's Permit Municipal Treasurer's Office Php195.00 if paid on time. Additional surcharge/penalties for late payment (B) On the month corresponding to the last digit of the plate number of the tricycle-for-hire, the owner/operator must apply for a franchise of the Office of the Sangguniang Bayan. What to Pay Responsible Office/Agency Amount (a) Franchise Fee Municipal Treasurer's Office Php200.00 if paid on time Php250.00 for late payment SECTION 78. Assignment of Body Number. (a) All motorized tricycle-for-hire shall be assigned a Body Number. (b) For new registrants or a motorized tricycle-for-hire shall be assigned a Body Number to be issued upon payment of the Mayor's Permit and Inspection Fee by the Municipal Treasurer. aCIHcD (c) Mayor's Permit and Body Number not renewed annually shall be automatically cancelled by the Sangguniang Bayan, with or without notice. It will be used as ground for the cancellation of the Franchise issued and or granted. (d) The body number shall be firmly affixed to the motor vehicle in such a manner as will make it entirely visible and always legible. (e) The Color Coding and Numbering of the unit/body of the tricycle shall be borne by the operator. (f) The color and size of the body number must be painted within the immediate view of the passenger shall be as follows: Where to Paint: Front of the sidecar Back of the sidecar Inside of the sidecar, below the windshield, measuring 10" x 10" square Size: 15" X 15" square What to Put: top the square, the word CANDELARIA, measuring 2 1/2" in height and 3" in width Below the word Candelaria, shall be the ZONE NUMBER to be written in Roman Numerals measuring 2 1/2" in height and 3" in width Below the zone number shall be the assigned BODY NUMBER measuring 1" thick, 6" in height, and 3 1/2" in total width Color: The color of the background and body number shall be the designated color of each zone, if applicable SECTION 79. Rules in Cancellation/Dropping. The following rules on automatic dropping, cancellation and or transfer of franchise and or body number shall apply: (a) A franchise and or MTOP which had not been renewed for more than one (1) year from its due date shall automatically be dropped and cancelled without prior notice by the Sangguniang Bayan. (b) When the MTFH unit is unsafe and no longer roadworthy to operate ( i.e. , dilapidated, ill-maintained, decrepit, or wrecked), the Body Number shall be automatically dropped or cancelled and such unit shall not be allowed to operate. (c) If the Owner/Operator decides to stop his/her MTFH business, the Franchise Body Number are automatically dropped or cancelled and cannot be transferred or sold to another motor vehicle or Owner/Operator. (d) The Body Number is NOT-TRANSFERABLE. Any owner/operator who decides to stop the operation of each unit/s shall surrender the Franchise Body Number/s of said unit/s to the Sangguniang Bayan. Direct transfer of sale of Franchise Body Numbers by the owner/operator is strictly prohibited. (e) The Sangguniang Bayan may however, allow the transfer of any Franchise to any immediate family member of the owner/operator after five (5) consecutive years of operating the MTFH. (f) In case of death of the owner/operator, the Franchise and Body Number of the unit can be immediately transferred to any heir of the owner/operator as may be indicated in his/her "Deed of Adjudication Among Heirs" However, written waiver from at least two (2) heirs may be required by the Sangguniang Bayan, when necessary, before any transfer can be granted. (g) Any violation/s of this Code and Republic Act 4136 (Land Transportation and Traffic Code) that the Sangguniang Bayan may determine to be sufficient cause for the cancellation of the Motorized Tricycle Operator's Permit (MTOP) shall be made only after appropriate hearing. SECTION 80. Administrative Provisions. The following provisions shall govern the operations of all Motorized Tricycles-for-hire in the municipality of Candelaria: (a) Only MTFH with valid Franchise/MTOP shall be allowed to operate within the municipality. (b) All tricycle operators and drivers shall be members of an accredited tricycle Association or Tricycle Cooperatives before approval or renewal of franchise. (c) MTFH are prohibited to pick-up passengers beyond their designated zones but can bring any passenger to any of the zones and destinations within the municipality of Candelaria. (d) No driver shall refuse to convey passengers to any destination within the municipality provided that pick-up point should be within the zone stated on the MTOP. (e) Installation of unusually large decorations or fixtures tending to obstruct the view of the Body Number must be avoided. (f) Overloading is strictly prohibited. No MTFH shall be allowed to carry more passengers and or goods that it is designed for, that is, the weights or volume of the tricycle load, including passengers, should not exceed the maximum allowable capacity of the tricycle. cHaCAS (g) A MTFH which is in dilapidated and decrepit condition and which poses hazard to the riding public shall not be allowed to operate. (h) Noise and smoke control rules and regulations must be observed and complied with. (i) A list of approved passenger fares shall be posted and displayed inside the sidecar, below the windshield within the view of the passenger/s. The charging and collection of fare/s higher than those approved by the Sangguniang Bayan shall be strictly prohibited. (j) Tricycle drivers must always be neat in appearance and courteous to the riding public. Loading and unloading of passengers must be conducted in a safe manner. (k) "Back riding" is discouraged and may be allowed provided that the "back rider" is not a minor. (l) Owners/operators shall employ in the operation of MTFG service drivers and other personnel who are courteous, with good moral character and with no criminal records. Persons who have been convicted of crime/s against person/s and student drivers (those who have been issued only "student driving permit" of the LTO) must not be employed as drivers of the owner. (m) All private tricycles must be painted with identifying words "PRIVATE" OR "NOT FOR HIRE" at the back of and in front of the sidecar. (n) The operator of the tricycle-for-hire shall install a silencer to prevent unnecessary disturbing noise. SECTION 81. Penalties. A fine of THREE HUNDRED PESOS (Php300.00) will be charged for each violation of any of the provisions provided for in this Code by the Tricycle operator and or driver as summarized below: 1. Colorum/Unregistered/No Franchise 2. No body number 3. Driving without professional driver's license 4. Disregarding one way sign 5. Passenger on top carrier 6. Driving while intoxicated 7. Discourteous 8. Uncooperative 9. Overcharging 10. Non-display of Fare list 11. Unregistered/No plate 12. Overloading 13. No sticker 14. Operating without Mayor's Permit 15. Disobedience 16. Refusal to convey public service 17. Over speeding 18. Illegal parking 19. Reckless driving 20. Obstruction 21. Other violations not mentioned above but n ARTICLE O Weights and Measures Sealing and Licensing SECTION 82. Implementing Agency. The Municipal Treasurer shall strictly enforce the provisions of the Regulation of Practices Relative to Weights and Measures as provided in Chapter II of the Consumer Act, Republic Act No. 7394. SECTION 83. Sealing and Testing of Instruments of Weights and Measures. All instruments for determining weights and measures in all consumer and consumer related transactions shall be tested, calibrated and sealed every six (6) months by the official sealer who shall be Municipal Treasurer or his duly authorized representative upon payment of fees required under this Article: Provided, that all instruments of weights and measures shall continuously be inspected for compliance with provisions of this Article. SECTION 84. Imposition Fees. Every person before using instruments of weights and measures within this municipality shall first have them sealed and licensed annually and pays therefore to the Municipal Treasurer the following fees: (a) For sealing linear metric measures Amount of Fee Not over one (1) meter Php33.00 Measure over one (1) meter Php55.00 (b) For sealing metric measures capacity: Not over ten (10) liters Php33.00 Over ten (10) liters Php55.00 (c) For sealing metric instrument weights: With capacity of 15 kilograms or less Php33.00 15 kilograms but not more than 30 kg. Php55.00 Over 30 but not more than 75 kilograms Php110.00 Over 75 kilograms Php165.00 (d) For sealing apothecary balances of precision Over 3,000 kilograms Php220.00 Over 300 to 3,000 kilograms Php330.00 Over 30 to 300 kilograms Php440.00 30 kilograms or less Php550.00 (e) For sealing scale or balance with complete set of weights: For each scale or balances or other balances with complete set of weights for use therewith Php100.00 For each extra weight Php55.00 (f) For each and every re-testing and re-sealing of weights and measures instruments including gasoline pumps outside the office upon request of the owner or operator, and additional service charge for each instrument shall be collected. Php110.00 SECTION 85. Payment of Fees and Surcharge. The fees herein imposed shall be paid and collected by the Municipal Treasurer when the weights or measures instruments are sealed, before their use and thereafter, on or before the anniversary date thereof. The official receipt serving as license to use the instrument is valid for one (1) year from the date of sealing unless such instrument becomes defective before the expiration period. Failure to have the instrument re-tested and the corresponding fees thereof paid within the prescribed period shall subject the owner or user to a surcharge of five hundred percent (500%) of the prescribed fees which shall no longer be subject to interest. SECTION 86. Place of Payment. The fees herein levied shall be paid in the municipality where the business is conducted by persons conducting their business therein. A peddler or itinerant vendor using one (1) instrument of weight or measure shall pay the fee in the municipality where he maintains his residence. SECTION 87. Exemptions. (a) All instruments for weights and measures used in government work or maintained for public use by any instrumentality of the government shall be tested and sealed free. (b) Dealers of weights and measures intended for sale. SECTION 88. Administrative Provisions. (a) Form and Duration of License for Use of Weights and Measures The official receipt for the fee issued for the sealing of a weight or measure shall serve as license to use such instrument for one year from the date of sealing, unless deterioration or damages 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. Failure to have the instrument re-tested and the corresponding fee paid therefore 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 subject to interest. (b) Secondary Standards Preserved by the Municipal Treasurer: Comparison Thereof with the Fundamental Standard 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) Destruction of Defective Instrument of Weights and Measures 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. HSCATc (d) Dealers Permit to Keep Unsealed Instruments, Weights and Measures Upon obtaining written permission from the Municipal Treasurer, any dealer may keep unsealed instruments of weights and measures in stock, for sale until sold or use. SECTION 89. Fraudulent Practices Relative to Weights and Measures. The following acts are related to weights and measures are prohibited: a) For any person other than the official sealer or duly authorized representative to place an official tag, seal, sticker, mark, stamp, brand or other characteristic sign used to indicate that such instrument of weight and measure has officially been tested, calibrated, sealed or inspected. b) For any person to imitate any seal, sticker, mark stamp, brand, tag or other characteristic design used to indicate that such instrument of weight or measure has been officially tested, calibrated, sealed or inspected. c) For any person to make or knowingly sell or use any false or counterfeit seal, sticker, brand, stamp, tag, certificate or license or any dye for printing or making the same or any characteristic sign used to indicate that such instrument of weight or measure has been officially tested, calibrated, sealed or inspected. d) For any person other than the official sealer or his duly authorized representative to alter the written or printed figures, letters or symbols on any official seal, sticker, receipt, stamp, tag, certificate of license used or issued. e) For any person to use or ruse any restored, altered, expired, damaged stamp, tag certificate or license for the purpose of making it appear that the instrument of weight or measure has been tested calibrated, sealed or inspected. f) For any person engaged in the buying and selling of consumer products or furnishing services the value of which is estimated by weight or measure that has been sealed or if previously sealed the license therefore has expired and has not been renewed in due time. g) For any person to fraudulently alter any scale, balance, weight or measure after it is officially sealed. h) For any person to knowingly use any false scale, balance, weight or measure after it is officially sealed. i) For any person to fraudulently give short weight or measure I the making of scale. j) For any person, assuming to determine truly the weight or measure of any article brought or sold by weight or measure, to fraudulently misrepresent the weight or measure thereof; or k) For any person to procure the commission of any such offense abovementioned by another. Instruments officially sealed at some previous time which have remained unaltered and accurate and the seal or tag officially affixed therein remains intact and in the same position and condition in which it was placed by the official sealer or his duly authorized representative shall, if presented for sealing, be sealed promptly on demand by the official sealer or his duly authorized representative without penalty except a surcharge equal to two (2) times the regular fee fixed by law for the sealing of an instrument of its class, this surcharge to be collected and accounted for by the Municipal Treasurer in the same manner as the regular fees for sealing such instruments. SECTION 90. Penalties. (a) Any person who with fraudulent intent, alters any scale or balance, weight or measure after it is officially sealed, or who knowingly used any false scale or balance, weight or measures, whether sealed or not shall be punished by a fine of One Thousand One Hundred Pesos (Php1,100.00) or imprisonment of five (5) months of both at the discretion of the Court. (b) Any person who fraudulently gives short of weight or measure in the making of seal, or who fraudulently takes excessive weight or measure in the making of purchase, or who assuming to determine truly the weight or measure of any article, bought or sold by weight or measure fraudulently misrepresents the weight or measure thereof, shall be punished by a fine of One Thousand One Hundred Pesos (1,100.00) or by imprisonment of five (5) or both at the discretion of the Court. (c) The Municipal Treasurer may compromise the following acts or commission not constituting fraud: IDTSEH 1. Any person making a practice of buying and selling by weight and measure using unsealed and or unregistered instrument: a) When correct Php220.00 b) When incorrect but within tolerable allowance of defect or short measure Php440.00 2. Failure to produce weight and measure tag or license or certificate upon demand but the instrument is duly registered: a) When correct Php220.00 b) When incorrect but within tolerable allowance of defect or short measure Php440.00 3. Any person found violating any of the above two (2) provisions for the second time shall be fined twice the above penalty. ARTICLE P Zoning/Locational Clearance and Related Fees SECTION 91. Imposition of Fee. Fees for Zoning and/or Locational Clearance for Land Use shall be collected from the owners and or contractors or land development, construction, renovation and expansion projects, as follows: n SECTION 92. Zoning/Locational Clearance. A. Single Residential Structure (Attached or Detached) 1. Php100,000.00 and below Php240.00 2. Php100,000.00 up to Php200,000.00 Php480.00 3. More than Php200,000.00 Php600.00 + (1/10 of 1% in excess of Php200,000.00) B. Apartment/Townhouses 1. Php500,000.00 and below Php1,200.00 2. Php500,000.00 up to Php2 M Php1,800.00 3. More than Php2 M Php3,000.00 + (1/10 of 1% in excess of Php2 M regardless of number of doors) C. Dormitories 1. Php2,000,000.00 and below Php3,000.00 2. More than Php2 M Php3,000.00 + (1/10 of 1% of cost in excess of Php2 M regardless of the number of doors) D. Institutional 1. Php2,000,000.00 and below Php2,400.00 2. Php2,000,000.00 and above Php2,400.00 + (1/10 of 1% of cost in excess of Php2 M) E. Commercial, Industrial and Agro-Industrial 1. Php100,000.00 and below Php1,200.00 2. Php100,000.00 up to Php500,000.00 Php1,800.00 3. Php500,000.00 up to Php1,000,000.00 Php2,400.00 4. Php1,000,000.00 up to Php2,000,000.00 Php3,600.00 5. Php2,000,000.00 and above Php6,000.00 + (1/10 of 1% of cost in excess of Php2 M) F. Special Uses/Special Projects 1. Php2,000,000.00 and below Php6,000.00 2. Php2,000,000.00 and above Php6,000.00 + (1/10 of 1% of cost in excess of Php2 M) (Affected Areas/Cost Only) G. Alteration Expansion SECTION 93. Subdivision and Condominium Projects (under PD 257). A. Approval of Subdivision Plan (including Townhouses) 1. Preliminary Approval and Php300.00/ha or fraction Locational Clearance (PALC) thereof Preliminary Subdivision Development Plan (PSDP) *Inspection Fee Php1,200.00/ha regardless of density 2. Final Approval & Development Php2,400.00/ha regardless Permit (FADP) of density *Additional Fee on Floor Area of Php2.40/sq.m. houses and building sold with lot *Inspection Fee (not applicable for Php1,200.00/ha regardless projects already inspected for PALC of density application) 3. Alteration of Plan (affected areas only) Same as FADP 4. Certificate of Registration Processing Fee Php2,400.00 5. License to Sell (per saleable lot) Php180.00 *Additional fee on Floor Area of houses and Building sold with lot Php12.00/sq.m. *Inspection fee Php1,200.00/ha regardless of density *Application for CR/LS with DP issued by LGUs shall be charged inspection fee 6. Certificate of Completion *Certificate fee Php180.00 *Processing fee Php2,400.00/ha regardless of density 7. Extension of Time to Develop Php420.00 *Inspection fee (affected/ Php1,200.00/ha regardless unfinished area only) of density B. Approval of Condominium Project Final Approval and Development Permit (FADP) 1. Processing Fee a. Land Area Php6.00/sq.m. b. No. of Floor Php240.00/floor c. Building Areas Php4.80/sq.m. *Inspection Fee Php14.40/sq.m. of GFA 2. Alteration of Plan Same as FADP (affected areas as only) 3. Conversion (affected areas only) -do- 4. Certificate of Registration *Processing File Php2,400.00 5. License to Sell a. Residential (saleable areas) Php14.40/sq.m. b. Commercial/Office (saleable areas) Php30.00/sq.m. 6. Extension of Time to develop *Processing Fee Php420.00 *Inspection Fee (affected/ Php14.40/sq.m. of GFA unfinished area only) 7. Certificate of Completion *Certificate Fee Php180.00 *Processing Fee Php14.40/sq.m. of GFA SECTION 94. Subdivision and Condominium Projects (under BP 220). A. Subdivision 1. Preliminary Approval and Locational Clearance a. Socialized Housing Php75.00/ha b. Economic Housing Php180.00/ha *Inspection Fee a. Socialized Housing Php200.00/ha b. Economic Housing Php600.00/ha 2. Final Approval and Development Permit *Processing Fee a. Socialized Housing Php500.00/ha b. Economic Housing Php1,200.00/ha * Inspection Fee a. Socialized Housing Php200.00/ha b. Economic Housing Php600.00/ha (Projects already inspected for PALC application may not be charged Inspection Fee) 3. Alteration of Plan (affected areas only) Same as FADP 4. Building Permit (floor area of Php6.00/sq.m. housing unit) 5. Certificate of Registration *Application Fee a. Socialized Housing Php350.00 b. Economic Housing Php600.00/ha 6. License to Sell (per saleable lot) a. Socialized Housing Php20.00/lot b. Economic Housing Php60.00/lot (Additional fee on floor area of Php2.40/sq.m. house/building sold with lot) *Inspection Fee a. Socialized Housing Php200.00/ha b. Economic Housing Php600.00/ha 7. Extension of Time to Develop *Filing Fee a. Socialized Housing Php350.00 b. Economic Housing Php420.00 *Inspection Fee (affected/ unfinished areas only) a. Socialized Housing Php200.00/ha b. Economic Housing Php600.00/ha 8. Certificate of Completion *Certificate Fee a. Socialized Housing Php150.00 b. Economic Housing Php180.00 *Processing Fee a. Socialized Housing Php200.00/ha b. Economic Housing Php600.00/ha 9. Occupancy Permit *Inspection Fee (saleable floor area Php2.40/sq.m. of the housing unit) a. Socialized Housing Php5.00/sq.m. b. Economic Housing Php6.00/sq.m. B. Condominium 1. Preliminary Approval and Locational Clearance Php600.00 2. Final Approval and Development Permit a. Total Land Area Php6.00/sq.m. b. Number of floor Php120.00/floor c. Building Area Php2.40/sq.m. of GFA * Inspection Fee Php2.40/sq.m. of GFA 3. Alteration of plan (affected areas only) same as FADP 4. Certificate of Registration Php600.00 5. License to Sell Php6.00/sq.m. 6. Extension of Time to Develop Php420.00 Inspection fee (FA x P2 x % of Php2.40/sq.m. of saleable area remaining dev. Cost) 7. Certificate of Completion *Certificate Fee Php180.00 *Processing fee Php3.60/sq.m. of GFA C. Approval of Industrial/Commercial Subdivision 1. Preliminary Approval and Locational Clearance Php3.60/ha *Inspection Fee Php1,200.00/ha regardless of location 2. Final Approval and Development Permit Php600/ha regardless of location *Inspection fee Php1,200/ha regardless of location (Projects already inspected for PALC application may not be charged inspection fee) 3. Alteration of Plan (affected areas only) Same as FADP 4. Certification of Registration Php2,400.00 5. License to Sell Php2.40/sq.m. of the land area *Inspection Fee Php1,200.00/ha regardless of location 6. Extension of Time to Develop Php420.00 *Inspection Fee (affected/ Php1,200.00/ha unfinished areas only) 7. Certificate of Completion Industrial Php420.00 regardless of location Commercial Php600.00 regardless of location D. Approval of Farmlot Subdivision 1. Preliminary Approval and Locational Clearance Php240.00/ha *Inspection Fee Php600.00/ha 2. Final Approval and Development Permit Php1,200.00/ha regardless of location *Inspection Fee Php600.00/ha (Projects already inspected for PALC application may not be charged inspection fee) 3. Alteration of Plan (affected areas only) Same as FADP 4. Certificate of Registration Php2,400.00 5. License to sell Php600.00/lot *Inspection Fee Php1,200.00/ha 6. Extension of time to develop Php420.00/ha *Inspection Fee Php1,200.00/lot (affected/unfinished areas) 7. Certificate of Completion *Inspection Fee Php180.00 *Processing Fee Php1,200.00/ha E. Approval of Memorial Park/Cemetery Projects/Columbarium 1. Preliminary Approval and Locational Clearance a. Memorial Projects Php600.00/ha b. Cemeteries Php240.00/ha c. Columbarium Php3,000.00/ha *Inspection Fee i. Memorial Projects Php1,200.00/ha ii. Cemeteries Php600.00/ha iii. Columbarium Php14.40/sq.m. of GFA 2. Final Approval and Development Permit a. Memorial Projects Php2.40/sq.m. b. Cemeteries Php1.20/sq.m. c. Columbarium Php240.00/floor Php4.80/sq. m. of GFA Php6.00/sq. m. of Land Area * Inspection Fee i. Memorial Projects Php1,200.00/ha ii. Cemeteries Php600.00/ha iii. Columbarium Php14.40/sq. m. of GFA (Projects already inspected for PALC application may not be charged inspection fee) 3. Alteration Fee Same as FDAP 4. Certificate of Registration Php2,400.00 5. License to Sell a. Memorial Projects Php60.00/2.5 s. m. *Apartment Type Php24.00/unit b. Cemeteries Php24.00/tomb c. Columbarium Php60.00/vault * Inspection Fee i. Memorial Projects Php1,200/ha ii. Cemeteries Php600.00/ha iii. Columbarium 6. Extension of time to develop * Inspection Fee (affected/ Php420.00 unfinished areas only) i. Memorial Projects Php1,200.00/ha ii. Cemeteries Php600.00/ha a. Columbarium Php14.40/sq.m. of the remaining GFA 7. Certificate of Completion Certificate Fee Php180.00 * Processing Fee a. Memorial Projects Php1,200.00/ha b. Cemeteries Php600.00/ha c. Columbarium Php4.80/sq.m. of GFA F. Other Transactions/Certifications 1. Application/Request for: a. Advertisement Approval Php600.00 b. Cancellation/Reduction of Php2,400.00 Performance Bond c. Lifting of Suspended License to sell Php2,400.00 d. Exemption from Cease and Desist Php180.00 e. Clearance to Mortgage Php1,200.00 f. Lifting of Cease and Desist Order Php2,400.00 g. Change of Name/Ownership Php1,200.00 h. Voluntary Cancellation of CR/LS Php1,200.00 i. Revalidation/Renewal of Permit 50% of assessed current (Condominium) processing 2. Other Certifications a. Zoning Certifications Php600.00/ha b. Certification of Town Plan Zoning Ordinance Approval Php180.00 c. Certification of New Rights Sales Php180.00 d. Certificate of Registration (form) Php180.00 e. License to sell (form) Php180.00 f. Certificate of creditable withholding tax (maximum of 5 lots per certificate) Php180.00 g. Others to include: i. Availability to records/ public request Php240.00 ii. Certificate of no records on file Php240.00 iii. Certification with or without CR/LS Php240.00 iv. Certified Xerox cop of document (report size) Documents of five (5) pages or less Php36.00 Every additional page Php3.60 v. Photo copy of documents Php2.40 vi. Others not listed above Php180.00 G. Registration of Dealers/Brokers/Salesman a. Dealers/Brokers Php600.00 b. Salesman/Agent Php240.00 H. Homeowner Associations 1. Registration of HOA Examination/Registration Article of Incorporation Php780.00 By-laws Php780.00 Books Php240.00 2. Amendments Articles of Incorporation Php600.00 By-Laws Php600.00 3. Dissolution of Homeowners Association Php600.00 4. Other Certifications Php180.00 Inspection Fee (CIVP Projects) Php600.00/ha I. Legal Fees 1. Filling Fee Php1,200.00 2. Additional fee to claims (for damages, attorney's fees, etc.) a. Not more than P20,000 Php144.00 b. More than 20,000 but less than P80,000 Php480.00 c. P80,000 or more but less than P100,00 Php720.00 d. P100,000 or more but less than P150,000 Php1,200.00 e. For each P1,000 in excess of P150,000 Php6.00 3. Petition for review Php2,400.00 4. Prayer for Cease and Desist Order Php1,000.00 5. Pauper litigants are exempt from payment of legal fees a. Those whose gross income is not more than P6,000 per month and residing outside within MM b. Those whose gross income is not more than P4,000 per month and residing outside MM c. Those who do not own real property 6. Government agencies and its instrumentalities are exempted from paying legal fees 7. Local Government and Government owned or controlled corporations with or without independent charters are not exempted from paying legal fee 8. UPLC Legal Research Fee Computation of legal Research fee for the University of the Philippines Law Center (UPLR) remains at One (1) percent of every fee charged but shall in no case be lower than P10.00 J. Research/Service fee (50% discounts for students) 1. Photocopy (maps: Subdivision/Condo, Plans, Presentation size) Php100.00 2. Hard copy from diskettes Php30.00 1st 5 pages (License to Sell data) Php5.00/page in excess of 5 3. Electronic File (License to Sell data) Php500.00/diskette; additional Php50.00 for rush jobs 4. Electronic File (Land Use Map) Php10,000.00 5. Certified True Copy of Map (Land Use Plan) Php100.00 6. Sale of Forms, Publications, etc. a. Proforma Articles of For Xerox Incorporation & By-Laws b. Books & Other HLURB Publications i. CLUP Guidelines Volume I A Guide to CLUP Preparations Php480.00 Volume II A Guide to Sectoral Studies in the CLUP Preparations Php600.00 Volume III GIS Cookbook Php540.00 Volume IV Planning Strategically Php240.00 Volume V Model Zoning Ordinance For Xerox ii. PD 957 Php240.00 iii. BP 220 Php240.00 iv. Amendments Rules for HOA Registration and Supervision Php180.00 v. Framework for Governance for HOA Php120.00 vi. Rules for Procedures Php120.00 SECTION 95. Time of Payment. The fees in this Article shall be paid to the Municipal Treasurer before the clearance is issued. SICDAa SECTION 96. Accrual of Proceeds. The proceeds from Zoning/Locational and related fees shall accrue to the general fund of this municipality. SECTION 97. Administrative Provision. Applicants for locational clearance for conforming project or activity shall submit their application to the Zoning Official together with a copy of the Barangay Clearance from the barangay where the project/activity is located. After due verification and inspection conducted by the said official or his duly authorized representative, a certificate therefore shall be issued stating among other, that the subject property, business, buildings, renovation, expansion are in conformity with the existing zoning classification of the municipality. It shall be the duty of the Zoning Administrator or the duly designated local official to secure annually HLURB pertinent rules and regulations required to implement this article and to obtain the revised schedule of fees as soon as they are promulgated and become effective. ARTICLE Q Building and Other Construction Permit Fees SECTION 98. Administrative Provisions. No person firm or corporation, including any agency or instrumentality of the government shall erect, construct, alter, repair, move, convert or demolish any building or structure or cause the same to be done without first obtaining a building permit issued from the Municipal Engineer of this municipality. The application for building permit shall be in writing and on the prescribed form with the Office of the Building Official. Every application shall provide at least the following information: 1. Description of the work to be covered by the permit applied for; 2. Description and ownership of the lot on which the proposed work is to be done as evidenced by TCT and/or copy of the contract of lease over the lot if applicant is not the registered owner; 3. The use or occupancy for which the proposed work is intended; 4. Estimated cost of the proposed work. To be submitted together with such application are at least five sets of corresponding plans and specifications prepared and signed and sealed by a duly licensed architect or civil engineer in case of architectural and structural plans, by a registered mechanical engineer in case of mechanical plans, by a registered electrical engineer in case of electrical plans and by a licensed sanitary engineer or master plumber in case of plumbing or sanitary installation plans except in those cases exempted or not required by the Building Official under the Building Code. SECTION 99. Occupancy Groups. For the purpose of fixing the amount of fees based on the use or occupancy of the building/structure the group occupancy classification shall be the term of reference: a. Category I Residential b. Category II Commercial and Industrial c. Category III Social, Educational and Institutional d. Category IV Agricultural e. Category V Ancillary SECTION 100. Exemptions. No fees shall be charged on the following applications: a. Construction/addition/renovation/alteration of public buildings, undertaken by the government. b. Construction/addition/renovation/alteration of government owned tenement houses and other housing units while the title of the lot is still in the name of government. c. Reconstruction of building or structures damaged or destroyed by typhoon, fires, earthquake or other calamities provided that reconstruction shall not exceed twenty percent (20%) of the original construction cost filed with the Municipal Engineer together with the certificate of damage not later than sixty (60) days after the occurrence of such calamity. d. Construction/addition/renovation/alteration/repair of buildings/structures and/or electrical equipment/installations owned by electric cooperatives. DHIcET SECTION 101. Filing Fee (Non-Refundable). Cost of Construction (in Pesos) Fee (in Pesos) Up to 100,000.00 150.00 Over 100,000.00 to 300,000.00 250.00 Over 300,000.00 to 500,000.00 350.00 Over 500,000.00 to 1,000,000.00 500.00 Over 1,000,000.00 600.00 SECTION 102. Establishment of Line and Grade. a. All sides fronting or abutting/streets, rivers, creeks, lakes, and sea 1.) First 10 meters Php100.00 2.) Every meter or fraction thereof in excess of 10 meters Php10.00 b. All other sides: Every meter or fraction thereof Php5.00 SECTION 103. Schedule of Building Permit Fees. The Building Permit Fee includes the excavation fee for foundation. However, while the application is being processed, the Municipal Engineer may authorize all excavations for foundation and basement, for which the following fees shall be charged: a. Inspection Fee Php200.00 b. Issuance of excavation and ground preparation permit (valid only for sixty (60) days or superseded upon issuance of appropriate building permit) Php50.00 c. Construction Bond (for excavation activities), to be used pursuant to Section 305 of PD 1096, (Section 305. Validity of Building Permits. The issuance of a building permit shall not be constructed as an approval or authorization to the permittee to disregard or violate any of the provisions of this Code. Whenever the issuance of a permit is based on approved plans and specifications which are subsequently found defective, the Building Official is not precluded from requiring permittee to effect the necessary corrections in said plans and specifications or from preventing or ordering the stoppage of any or all building operations being carried on there under which are in violation of this Code. A building permit issued under the provisions of this code shall expire and become null and void if the building or work authorized therein is not commenced within a period of one year from the date of such permit, or if the building or work so authorized is suspended or abandoned at any time after it has been commenced, for a period of 120 days ) to abate any danger caused by the excavation after it has been declared as dangerous premises by the Municipal Engineer. Release of the construction bond shall be after the progress of the Works has reached structural completion of the first or ground floor, rebate if any in excess of the amount used in case of compliance shall be available upon completion certificate by the Municipal Engineer. For excavation of more than 50 cubic meters, the applicant shall post a construction bond as follows: 1. 50 to 100 cu.ms Php50,000.00 2. Every cu. m. or portion thereof in excess of 100 cu.ms Php300.00 d. Excavation for foundation, per cu.m. of excavation Php2.00 e. Excavation for basement, per cu.m. of excavation Php2.00 f. Construction/addition/renovation/alteration of buildings under CATEGORY I (residential) shall be assessed according to the following rates: Fee per Square Area in Square Meters (sq. m.) Meter (in Pesos) Original complete construction up to 20 sq. m. 2.00 Additional renovation/alteration up to 20 sq. m. regardless of floor area of original construction 2.40 Above 20 sq. m. to 50 sq. m. 3.40 Above 50 sq. m. to 100 sq. m. 4.80 Above 100 sq. m. to 150 sq. m. 6.00 Above 150 sq. m. 7.20 g. Construction/addition/renovation/alteration of building under CATEGORY II (Commercial and Industrial) shall be assessed according to the following rates: Fee per Square Area in Square Meters (sq. m.) Meter (in Pesos) Up to 500 sq. meters 23.00 Above 500 sq. m. up to 600 sq. m. 22.00 Above 600 sq. m. up to 700 sq. m. 20.50 Above 700 sq. m. up to 800 sq. m. 19.50 Above 800 sq. m. up to 900 sq. m. 18.00 Above 900 sq. m. up to 1000 sq. m. 17.00 Above 1000 sq. m. up to 1500 sq. m. 16.00 Above 1500 sq. m. up to 2000 sq. m. 15.00 Above 2000 sq. m. up to 3000 sq. m. 14.00 Above 3000 sq. m. 12.00 h. Construction/addition/renovation/alteration of buildings under CATEGORY III (Social Educational and Institutional) shall be assessed according to the following rates: Fee per Square Area in Square Meters (sq. m.) Meter (in Pesos) Up to 500 sq. meters 12.00 Above 500 sq. m. up to 600 sq. m. 11.00 Above 600 sq. m. up to 700 sq. m. 10.20 Above 700 sq. m. up to 800 sq. m. 9.60 Above 800 sq. m. up to 900 sq. m. 9.00 Above 900 sq. m. up to 1000 sq. m. 8.40 Above 1000 sq. m. up to 1500 sq. m. 7.20 Above 1500 sq. m. up to 2000 sq. m. 6.60 Above 2000 sq. m. up to 3000 sq. m. 6.00 Above 3000 sq. m. 5.00 i. Construction/addition/renovation/alteration of buildings under CATEGORY IV (Agricultural, such as granaries, green houses, poultry houses, piggeries, hatcheries, stables, cow sheds, etc.) shall be assessed according to the following rates: Fee per Square Area in Square Meters (sq. m.) Meter (in Pesos) Up to 20 sq. m. Exempted Above 20 sq. m. up to 500 sq. m. 4.00 Above 500 sq. m. up to 1,000 sq. m. 3.50 Above 1,000 sq. m. up to 5,000 sq. m. 3.00 Above 5,000 sq. m. up to 10,000 sq. m. 2.50 Above 10,000 sq. m. 2.00 j. Construction/addition/renovation/alteration of buildings under CATEGORY V (Ancillary): 1. Building such as private garages and carports shall be charged fifty percent (50%) of the rate of the principal building of which they are accessories. 2. All parts of buildings which are open in two or more side, such as balconies, terraces, lanais, and the like, shall be charged fifty percent (50%) of the rate of the principal building which they are part. 3. Aviaries, aquariums, zoo structures and the like shall be charged in accordance with the rates for agricultural structures. k. Footings or foundation of buildings/structures per sq.m. or fraction thereof of footing or foundation encroachment Php200.00 l. Buildings with a height of more than eight (8) meters shall be charged an additional fee of twenty centavos (0.20) per cubic meter above eight (8) meters. The height shall be measured from the ground level up to the bottom of the roof of the top of girt, whichever applies. m. Alteration/renovation/improvements on vertical dimensions of building/structures, such as facades exterior and interior walls, shall be assessed with the following rates: 1. Concrete hallow block and the like Php4.00 2. Others Php3.00 n. Alteration/renovation/improvements on horizontal dimensions of buildings/structures, such as floorings, ceiling, and roofing's shall be assessed in accordance with the following percentage of the cost of construction, including labor and materials fees provided in this Article whichever category applies; 1. Concrete, bricks or tiles and the like 50% 2. Others 30% o. Repairs on Building and Structures: 1. Categories I, II and III: (a) Repairs costing up to five thousand pesos (Php5,000.00) shall be exempted. (b) Repairs costing more than five thousand pesos (Php5,000.00) shall be charged one percent (1%) of the estimated cost of repair. 2. Category IV: (a) Repairs costing up to one thousand pesos (Php1,000.00) shall be exempted. (b) Repairs costing more than one pesos (Php1,000.00) shall be charged one percent (1%) of the estimated cost of repair. 3. Category V: (a) Repairs costing up to two thousand pesos (Php2,000.00) shall be exempted. (b) Repairs costing more than two thousand pesos (Php2,000.00) shall be charged one percent (1%) of the estimated cost of repair. p. Demolition of Building/Structure Fees per sq.m. of area: 1. Building in all Category/Group, per sq.m. of floor area, as pertain thereof Php2.00 2. Building systems/Frames or portions thereof per vertical or horizontal dimensions Php3.50 3. Structures of up to 10 meters in height Php800.00/m or portion thereof in excess of 10 meters Php50.00 4. Appendages of up to 3 cu.ms./unit Php150.00 or every cu.m. or portion thereof in excess of 3 cu. m Php50.00 5. Moving Fee, per sq.m. of area of building/ structure to be moved Php2.40 SECTION 104. Ancillary Structure Fees. (A) Bank and Records Vaults, per cu.m. or fraction thereof Php30.00 (B) Swimming Pools 1. Category I (Residential), per cu.m. or fraction thereof Php5.00 2. Category II (Commercial), per cu.m. or fraction thereof Php15.00 3. Category III (Social, Educational and Institutional) per cu.m. of fraction thereof Php10.00 Swimming pools improvised from local indigenous materials such as rocks, stones, and/or small boulders and with plain cement flooring shall be charged fifty percent (50%) of the above rates. Ancillary structures to swimming pools, such as shower rooms, locker rooms and the like shall be charged fifty percent (50%) of the rate corresponding to the category of the swimming pool. (C) Construction of fire wall separate from the building: 1. Per sq.m. of fraction thereof Php2.00 2. Provided, that the minimum fee shall be Php40.00 (D) Construction/erection of towers including radio and TV towers, water tank supporting structures, and the like: 1. Residential Exempted 2. Commercial/Industrial towers, Self-supporting trilon or Guyed-trilon: Self-Supporting Guyed a) Up to 10 meters in height Php2,000.00 Php200.00 b) Every meter or fraction thereof in excess of 10 meters in height Php100.00 Php10.00 3. Institutional: a) Up to 10 meters in height Php1,500.00 Php100.00 b) Every meter or fraction thereof in excess of 10 meters in height Php100.00 Php10.00 Towers with platforms or floors shall be charged an additional fee in accordance with this Article. (E) Commercial/Industrial Storage Silos: 1. Up to 10 meters in heights Php2,000.00 2. Every meter of fraction thereof in excess of 10 meters in height Php100.00 Silos with platform of floors shall be charged an additional fee in accordance with this Article. (F) Construction of Smokestacks and Chimneys for Commercial/Industrial Use: 1. Smokestacks a. Up to 10 meters in height measured from the base Php200.00 b. Every meter or fraction thereof in excess of 10 meters in height Php10.00 2. Chimneys: a. Up to 10 meters in height measured from the base Php40.00 b. Every meter or fraction thereof in excess of 10 meters in height Php1.00 (G) Construction of Commercial/Industrial fixed ovens: Per sq.m. or fraction thereof on interior floor areas Php40.00 (H) Construction of Industrial silo/furnace/kiln; Per cu.m. or fraction thereof of volume Php10.00 (I) Construction of reinforced concrete or steel tanks for Category I (Residential) Buildings. 1) up to 2 cu.ms Exempted 2) Every cu.m. or fraction thereof in excess of 2 cu.ms Php10.00 (J) Construction of reinforced concrete tanks for commercial industrial use: 1) Up to 10 cu. ms Php400.00 2) Every cu. m. or fraction thereof in excess of 10 cu.ms. up to 100 cu.ms Php20.00 (K) Construction of waste treatment tanks (including sedimentation and chemical treatment tanks): Per cu. m. of volume Php2.00 (L) Construction of Steel tank for Commercial/Industrial use: 1. Above Ground: a) Up to 10 cu. m. Php400.00 b) Every cu. m. or fraction thereof in excess of 10 cu. m. up to 100 cu. m. Php20.00 c) Every cu. m. or fraction thereof in excess of 100 cu. m. up to 1,000 cu. m. Php16.00 d) Every cu. m. or fraction thereof in excess of 1,000 cu. m. up to 5,000 cu. m. Php12.00 e) Every cu. m. or fraction thereof in excess of 5,000 cu. m. up to 10,000 cu. m. Php8.00 f) Every cu. m. or fraction thereof in excess of 10,000 cu. m. up to 20,000 cu. m. Php6.00 g) Every cu. m. or fraction thereof in excess of 20,000 cu. m. Php4.00 2. Underground: a) Up to 20 cu. m. Php600.00 b) Every cu. m. or fraction thereof in excess of 20 cu.ms. Php20.00 3. Pull-Outs and Reinstallation of Commercial/ Industrial Tanks: a) Underground: per cu. m. or fraction thereof of excavation Php2.00 b) Saddle or trestle mounted horizontal tanks: Per cu. m. or fraction thereof of volume of tank Php2.00 4. Booths, Kiosk, Platforms Stage and the like: a) Construction of permanent-type booths, kiosks, platforms, stage and the like: per sq. m. or fraction thereof floor area Php8.00 b) Construction of temporary-type booths, kiosks, platforms, stages, field offices, laborer's quarters and the like: per sq. m. or fraction thereof floor area Php4.00 c) Inspection of knock-down type temporary booths, platforms, stages and the like: per unit Php20.00 (M) Construction of Tombs and Canopies, Mausoleums and Niches in Cemeteries and Memorial Parks: 1) Plain tombs or monument without backdrop wall, canopy, or roofing Exempted 2) Canopied tomb, whether partially or totally roofed over, per sq. m. of covered area Php4.00 3) Semi-enclosed mausoleum, whether canopied or not, per sq. m. of built-up area Php4.00 4) Totally enclosed mausoleums, per sq. m. of floor area, per level Php10.00 5) Multi-level interment niches, per sq. m. of floor area, per level Php4.00 SECTION 105. Electrical Installation Permit and Inspection Fees. Every person or entity that shall install or alter, or cause to be installed or altered any exterior or interior electrical lighting, power, telephone, or telegraph, or any other electrical system or line, or install or cause to be installed any electrical apparatus or machine shall pay for every installation the following fees: HcDSaT A) Lighting and power system: 1) Lighting and power installation: a) Each switch lighting and/or convenient outlet Php1.00 b) Each remote control master switch Php20.00 c) Each special purpose outlet of 20 amperes capacity or more Php2.00 d) Each time switch Php2.00 e) Each heavy duty lamp holder/outlet (150 W & above) Php20.00 f) Each CATV/MAN outlet Php10.00 2) Additional fee for each of the following: a) Electric range, heaters of 1KW or less * Range and heaters of 1 KW or less Php2.00 * Each additional KW or fraction thereof Php1.00 * Each refrigerator or freezer Php4.00 * Each washing machine or dryer Php4.00 * Each commercially used hair curling apparatus or hair dryer Php4.00 * Each fixed typed electric fan Php2.00 * Each electrical typewriter, cash register or adding machine Php2.00 * Each ice maker Php50.00 * Each water dispenser Php30.00 * Each computer Php30.00 * Each video game machine Php30.00 * Each printer and scanner Php10.00 b) Air Conditioning system: * For each air conditioning outlet Php2.00 * Unit or window type 1. Each unit of 1 HP (745 KWH) Php4.00 2. Each unit more than 1 HP Php10.00 3. Packaged or centralized 3 HP (2.3 KW) or less than 5 HP Php20.00 For each succeeding HP Php4.00 4. Blower and air handling unit For each motor of 1/4 HP or less Php10.00 c) Generators: 1. For each generator AC or DC 1 KW or less Php4.00 2. For each generator AC or DC above 1 KW to 5 KW Php8.00 3. For each generator AC or DC above 5 KW to 10 KW Php10.00 4. For each generator AC or DC above 10 KW to 20 KW Php20.00 5. For each generator AC or DC above 20 KW, for each additional KW or fraction thereof Php1.00 SECTION 106. Plumbing Permit Fees. Plumbing Permit Fees shall be collected based on the following rate: a) One (1) "UNIT" is compose of the following: one (1) water closet, two (2) floor drains, one (1) lavatory, one (1) sink with ordinary trap, three (3) faucets, and one (1) shower head. A partial part thereof shall be charged as that of the cost of the whole "UNIT" Php24.00 b) Every fixture in excess of one unit: Each water closet Php7.00 Each floor drain Php3.00 Each sink Php3.00 Each lavatory Php7.00 Each faucet Php2.00 Each shower head Php2.00 c) Special Plumbing Fixtures: Each slop sink Php7.00 Each urinal Php4.00 Each bath tub Php7.00 Each grease trap Php7.00 Each garage trap Php7.00 Each bidet Php4.00 Each dental cuspidor Php4.00 Each gas-fired water heater Php4.00 Each hot water boiler Php4.00 Each drinking fountain Php2.00 Each bar or soda fountain sink Php4.00 Each laundry sink Php4.00 Each laboratory sinks Php4.00 Each fixed-type sterilizer Php2.00 Each water meter Php2.00 12 to 25 mm Php8.00 Above 25 mm Php10.00 Each sanitary clean out (SC) Php10.00 Each Jacuzzi Php30.00 Each whirlpool Php30.00 Each fountain bowl Php30.00 Each roof deck and/or balcony drain Php10.00 Each catch basin/sanitary manhole Php15.00 Each water dispenser Php10.00 Each septic vault: 1. Category I (Residential) Exempted 2. All Categories: a. Up to 5 cu.m. of digestion chamber Php24.00 b. Every cu. meter or fraction thereof in excess of 5 cu.m. Php7.00 SECTION 107. Plumbing Inspection Fees. Fees for plumbing inspection shall be based on the following rates: ASTcaE For every inspection of water test Php100.00 For every inspection of connection to sewer Php30.00 For every inspection of connection of a single fixture Php20.00 For every inspection of connection of a group of fixtures of not more than three (3) fixtures of any kind to the existing installation Php30.00 For every fixture in excess of this group of any kind Php10.00 For every inspection of water service only Php50.00 For every inspection of water connection, special or miscellaneous Php50.00 For every inspection trip during construction Php40.00 Annual inspection of plumbing system Php150.00 SECTION 108. Fencing Fees. Fees for fencing permit shall be based on the following rates: a. Made of masonry, metal, concrete up to 1.80 meters in height, per lineal meter or fraction thereof Php3.00 b. In excess of 1.80 meters in height, per lineal meter or fraction thereof Php4.00 c. Made of indigenous materials, barbed chicken or hog wires, per linear meter Php2.40 SECTION 109. Construction of Sidewalks. Permit fees shall be based on the following rates: a. Up to 20 sq.ms Php24.00 b. Every sq.m. or fraction thereof in excess of 20 sq.ms Php3.00 SECTION 110. Paved Cemented Areas Fees. Paved areas intended for Category III (Commercial/Industrial/Social/Institutional) use such as parking areas, gasoline stations, premises, skating rinks, pelota courts and the like: a. Up to 20 sq.ms Php20.00 b. Every sq.m. or fraction thereof in excess of 20 sq.ms Php1.00 SECTION 111. Use of Streets and Sidewalks as Permitted. a. Use of streets and Sidewalks, Enclosures and Occupancy of Sidewalks: 1. Up to 20 sq.m., per calendar month Php240.00 2. Every sq. meter or fraction thereof in excess of 20 sq.m. Php12.00 b. Erection of Scaffoldings Occupying Public Areas: 1. Up to 10.00 meters in length Php150.00 2. Every lineal meter or fraction thereof in excess of 10.00 meters Php12.00 SECTION 112. Certificates of Use or Occupancy Fees. Regardless of the type of construction, the cost of construction/building/structure for the purpose of assessing the corresponding certificate of occupancy/use for this Municipality is as follows: Cost of Construction/Building per square meter of floor area: Category I & II Php10,000.00 Category III Php8,000.00 Category IV & V Php6,000.00 a) Category I 1. Building made of traditional indigenous materials Exempted 2. Costing up to P150,000.00 Php100.00 3. Costing more than P150,000.00 up to P400,000.00 Php200.00 4. Costing more than P400,000.00 up to P850,000.00 Php400.00 5. Costing more than P850,000.00 up to P1,200,000.00 Php800.00 6. Every million or fraction thereof in excess of 1.2M Php800.00 b) Category II 1. Costing up to P150,000.00 Php200.00 2. Costing more than P150,000.00 up to P400,000.00 Php400.00 3. Costing more than P400,000.00 up to P850,000.00 Php800.00 4. Costing more than P850,000.00 up to P1,200,000.00 Php1,000.00 5. Every million or fraction thereof in excess of 1.2M Php1,000.00 c) Category III 1. Costing up to P150,000.00 Php150.00 2. Costing more than P150,000.00 up to P400,000.00 Php250.00 3. Costing more than P400,000.00 up to P850,000.00 Php600.00 4. Costing more than P850,000.00 up to P1,200,000.00 Php900.00 5. Every million or fraction thereof in excess of 1.2M Php900.00 d) Category IV 1. With floor area up to 20 sq. m. Php50.00 2. With floor area above 20 sq. m. up to 500 sq. m. Php240.00 3. With floor area above 500 sq. m. up to 1,000 sq. m. Php360.00 4. With floor area above 1,000 sq. m. up to 5,000 sq. m. Php480.00 5. With floor area above 5,000 sq. m. up to 10,000 sq. m. Php2,000.00 6. With floor area above 10,000 sq. m. Php2,400.00 e) Garages, carports, balconies, terraces, lanais and the like: 50% of the rate of the principal building, of which there are accessories f) Aviaries, aquariums, zoo structures and the like: 1. With floor area up to 20 sq. m. Exempted 2. With floor area above 20 sq. m. up to 500 sq. m. Php20.00 3. With floor area above 500 sq. m. up to 1,000 sq. m. Php30.00 4. With floor area above 1,000 sq. m. up to 5,000 sq. m. Php40.00 5. With floor area above 5,000 sq. m. up to 10,000 sq. m. Php100.00 6. With floor area above 10,000 sq. m. Php200.00 g) Ancillary Structures: 1. Banks and Records Vaults, 20 cu.m. of interior volume Php30.00 In excess of 20 cu.m. Php8.00 2. Swimming pools, per unit: a. Residential Php3.00 b. Commercial/Industrial Php36.00 c. Social/Industrial Php24.00 d. Improvised swimming pools made of materials Listed under this Article: Fifty percent (50%) of above rates. 3. Swimming pool shower rooms/locker room, per unit: a. Residential Php5.00 b. Commercial/Industrial Php15.00 c. Social/Institutional Php10.00 h) Towers, per unit: Self-Supporting Trilon (Guyed) 1. Residential Php500.00 Php1,500.00 2. Commercial/Industrial Php2,400.00 Php240.00 3. Social/Institutional Php120.00 Php12.00 i) Commercial/Industrial Storage Silos, per unit Php2,400.00 j) Smokestacks, per unit Php240.00 k) Chimneys, per unit Php48.00 l) Commercial/Industrial Fixed Ovens, per unit Php48.00 m) Industrial kilns/Furnaces, per unit Php12.00 n) Reinforced Concrete Tanks, per unit: 1. Residential, up to 2 cu.m. Php12.00 Above 2 cu.m. Php12.00 2. Commercial/Industrial Php480.00 3. Social/Institutional Php480.00 o) Steel Tanks, per unit: 1. Residential: up to 10 cu.m. Php480.00 Above 10 cu.m. Php480.00 2. Commercial/Industrial: Above ground Php480.00 Underground Php540.00 3. Social/Industrial Php20.00 p) Booths, Kiosks, Platforms, Stage, and the like Php10.00 q) Towers, such as Radio and TV transmissions, cell site, sign (ground or roof type) and water tank supporting structures and the like in any location shall be imposed fees as follows: First 10 meters of height from the ground Php800.00 Every meter or fraction thereof in excess of 10.00 m. Php50.00 r) Change in Use/Occupancy, per sq. m. or fraction thereof of area affected Php4.00 SECTION 113. Certificate of Occupancy for Building/Structures Completed before the Effectivity of this Code-Schedule. a. Category I 1. Indigenous family dwellings and houses of mixed materials having an area not exceeding 40 sq.m. Php50.00 2. Building with area above 40 sq.m. to 100 sq.m. Php100.00 3. Building with area above 100 sq.m. to 200 sq.m. Php150.00 4. Building with area above 200 sq.m. to 300 sq.m. Php200.00 5. Building with area of above 300 sq.m. to 500 sq.m. Php400.00 6. Building with area above 500 sq.m. Php800.00 b. Category II 1. Building with area up to 5,000 sq.m. Php100.00 2. Building with area above 5,000 sq.m. to 10,000 sq.m. Php200.00 3. Building with area above 10,000 sq.m. to 20,000 sq.m. Php400.00 4. Building with area above 20,000 sq.m. to 30,000 sq.m. Php800.00 5. Building with area above 30,000 sq.m. Php1,600.00 c. Category III 1. Building with area up to 5,000 sq.m. Php90.00 2. Building with area above 5,000 sq.m. to 10,000 sq.m. Php225.00 3. Building with area above 10,000 sq.m. to 20,000 sq.m. Php450.00 4. Building with area above 20,000 sq.m. to 30,000 sq.m. Php900.00 5. Building with area above 30,000 sq.m. Php1,800.00 SECTION 114. Annual Inspection Fees. a. Category I 1. Single detached dwelling units and duplexes Exempted 2. If the owner request building inspections, the fee for each of the services enumerated below is Php100.00 a. Land Use Conformity b. Architectural Stability c. Structural Stability d. Sanitary and Health Requirements e. Fire-Resistive Requirements b. Category II and III Commercial (excluding amusement houses and gymnasia), industrial, social and institutional buildings with assessed value of; 1. Up to 1 million Php100.00 2. Above 1 million up to 5 million Php200.00 3. Above 5 million up to 10 million Php400.00 4. Above 10 million up to 50 million Php600.00 5. Above 50 million up to 100 million Php800.00 6. Above 100 million Php1,000.00 c. Amusement Houses, Gymnasia and the like: 1. First class cinematographs or theaters Php1,000.00 2. Second class cinematographs or theatres Php600.00 3. Third class cinematographs or theatres Php400.00 4. Grandstands/bleaches Php1,000.00 5. Gymnasia and the like Php600.00 Gymnasia, grandstands, bleaches, concert halls, little theatres and the like, that are integral parts of a school, college or university complex shall be charged in accordance with Category III rates. d. Structures such as towers for Radio and TV transmissions, cell site (ground or roof type) and water tank supporting structures and the like in any location shall be imposed Annual Inspection Fees, as follows: First 10 m. of height from the ground Php400.00 Every meter or fraction thereof in excess of 10 m. Php50.00 SECTION 115. Fines. The following fines shall be collected for non-compliance with work stoppage for construction without permit: FINES (in Pesos) Category Light Violations Less Grave Violations Grave Violations I 5,000.00 8,000.00 10,000.00 II 5,000.00 8,000.00 10,000.00 III 5,000.00 8,000.00 10,000.00 The minimum fines shall be imposed for failure to comply with the terms of the first notice. The medium fines shall be imposed for failure to comply with the terms of the second notice. The maximum fines shall be imposed for failure to comply with the terms of the third and final notice. SECTION 116. Time and Payment. The fees specified under this article shall be paid to the Municipal Treasurer upon application for a building permit from the Municipal Building Official. SECTION 117. Surcharge/Penalty. Without prejudice to the provisions of the preceding section, the Municipal Engineer is hereby authorized to impose a penalty or surcharge in the following cases in such amount and in the manner as hereunder fixed and determined: For constructing, installing, repairing, altering or causing any change in the use or occupancy of any building or part thereof or appurtenances thereto without any permit, there shall be imposed a surcharge of twenty-five percent (25%) of the building permit fee. When the work in the building or structure is started during the pendency of the final action or pending approval by the Municipal Engineer of the application for the building permit, the amount of the surcharge shall be according to the following: 1. Excavation for foundation 10% 2. Construction of foundation (including pile driving and laying of reinforcing bars) 25% 3. Construction of superstructure up to 2 meters above established grade 50% 4. Construction of superstructure above 2 meter above established grade 100% SECTION 118. Accrual of Proceeds. The proceeds from building permit fees shall accrue to the general fund of this municipality. CScTED CHAPTER IV Service Fees ARTICLE A Secretary's Fee SECTION 119. Imposition Fees. There shall be collected the following fees from every person requesting for copies of official records and documents from the offices of this municipality. Amount of Fee (a) For every page of fraction thereof typewritten (not including the certificate and notation) Php10.00 (b) For each certificate of correctness (with seal of Office) written on the copy or attached thereto Php25.00 (c) For certifying the official act of the Municipal Judge or other judicial certificate with seal Php25.00 (d) For certified copies of any papers, records, decrees, judgment or entry of which any person is entitled to demand and receive a copy (in connection with judicial proceedings) for each page Php25.00 (e) Photocopy or any other copy produced by copying machine per page Php5.00 (f) Where the copy to be furnished is in printed form, in whole or in part, for each page (double the fee if there are two pages in a sheet) Php25.00 (g) Photo copy per page Php10.00 (h) Mayor's copy per page Php40.00 (i) Mayor's clearance fee for employment, study grant and scholarship Php40.00 (j) Social Acceptability Endorsement Fee Php1,000.00 (k) Other services Php50.00 SECTION 120. Exemption. The fees imposed in this Article shall not be collected for copies furnished to other offices and branches of the government for official business, except for those copies required by the Court at the request of the litigant, in which case, charges shall be in accordance with the above-mentioned schedule. SECTION 121. Time and Manner of Payment. The fee shall be paid to the Municipal Treasurer at the time the request, written or otherwise, for issuance of a copy of any municipal court record document is made. ARTICLE B Dog Vaccination Fee SECTION 122. Imposition Fee. There shall be collected/imposed from every owner of the dog a vaccination fee of Twenty-Two Pesos (22.00) for every dog vaccinated within the territorial jurisdiction of this municipality. SECTION 123. Time of Payment. The fee shall be paid to the Municipal Treasurer prior to the vaccination of the dog in close coordination with the Municipal Agricultural Office and the Office of the Provincial Veterinarian. SECTION 124. Administrative Provisions. (1) Vaccination against Rabies means the inoculation of a dog with rabies vaccine licensed for the species by the Bureau of Animal Industry, Department of Agriculture. Such vaccination must be performed by trained individual from BAU, Provincial Veterinarian Office and Municipal Agriculture Office. (a) Every dog 3 months of age and older should be submitted by the owner for vaccination against rabies every year. Young dogs shall be vaccinated within thirty (30) days after they have reached three months of age. (b) During free mass dog rabies vaccination campaign, every dog three (3) months of age and older should be submitted by the owner for vaccination. Dogs not submitted on the scheduled date or within one month thereafter shall be exterminated under the supervision of the Municipal Rabies Control Authority. Becomes optional after a mass dog rabies vaccination campaign covering at least 80% of the dog population. (2) It shall be the duty of each trained vaccination when vaccinating any dog to prepare a complete certificate of rabies vaccination (in duplicate for each animal vaccinated). The certificate shall include the following information. (a) Owners name, address and telephone number if any (b) Description of dog (color, sex, markings, age, name, species and breed if any) (c) Dates of vaccination and vaccine expiration if known (d) Rabies vaccination tag number (e) Vaccine produced (f) Vaccinator's signature cDCEIA (g) Veterinarian's license number/vaccinator's address The dog owner shall be provided with a copy of the certificate, the veterinarian/vaccinator will retain one copy for the duration of the vaccination. A durable metal or plastic tag, serially numbered issued by the veterinarian/vaccinator, shall be securely attached to the collar of the dog. NOTE: The above provisions may not apply in a mass vaccination program. During a free mass dog vaccination, the cost shall be borne by the owner after the scheduled date. (3) Dog Registration or Licensing every dog shall be registered by their owner upon reaching the age of three (3) months and every year thereafter. Unvaccinated dogs registered after reaching the age of three (3) months; and dogs three (3) months old and above not previously registered shall be vaccinated upon registration. The dog owner shall pay such registration fee as may be determined by the Municipal Council. The registration officer shall provide the owner with a certificate of certification for the dog and a affix to a distinguished collar tag as proof of registration. (4) Elimination of Unregistered Dog unregistered dogs over the age of four months shall be seized and humanely exterminated under the supervision of licensed veterinarians of the Municipal Rabies Control Authority or vaccinated under the provisions of Section 3 (4). The licensed veterinarian/trained vaccinator or the Municipal Rabies Control Authority shall give the guidance on the extermination methods to be used (shooting, Poisoning, carbon dioxide or anesthetic overdose or decapitation) in a different environment (area of habitations, marketplace, rubbish dumps, open countryside, etc.) The license veterinarian, trained vaccinator, the Municipal Rabies Control Authority or a police officer may enter any land for the purpose of seizing or exterminating a dog which is liable to be sized under this section. NOTE: Elimination is based on the presence of absence of a dog tag and or registration or vaccination certificate. The Provincial Veterinarian and the MAO is tasked to determine the age of the dog. (5) Reporting of Biting Incidents The owner of a dog which has bitten any person and the person who has been bitten shall within 24 hours of the occurrence report the incident to the Municipal Rabies Control Authority, a health care worker or a police officer receiving such information who shall immediately transmit it to the Municipal Rabies Control Authority. (6) The owner of the dog which has bitten any person shall be responsible for all the treatment and dog examination. (7) Financial support for the activity shall be borne by the Municipal Government, Provincial Government and the Barangay Government. (8) It is the duty of the Barangay Captain or his duly authorized representative to check and apprehend dog owners in their community without Permit/License and report the same to the Office of the Municipal Mayor. SECTION 125. Penalty. Any dog owner who fails to abide by any of the provisions of this ordinance shall be subjected to a fine of Fifty-five pesos (Php55.00) upon conviction by the court. It shall be the responsibility of the Municipal Rabies Control Authority to administer this ordinance and to promulgate the necessary rules and regulations for its implementation. Enforcement shall be responsibility of the Municipal Rabies Control Authority as defined under Section 1 of this article. ARTICLE C Health Examination SECTION 126. Imposition Fee. There shall be collected a fee of ELEVEN PESOS (Php11.00) from any person who is required by law or ordinances to secure medical or health certificate from the Municipal Health Officer or his duly authorized representative. The laboratory examination fees as follows: a) C.B.C./Hemoglobin Test Php50.00 b) Fecalysis Php25.00 c) Urinalysis Php50.00 d) Sputum Test Free* e) V.D. Php110.00 f) Others Php120.00 As per Ordinance Number 4s 1999 A fee of Fifty-Five Pesos (Php55.00) shall be collected for each additional copy of subsequent issuance of a copy of the initial medical certificates issued by the Municipal Health Officer. DHESca SECTION 127. Time of Payment. The fee shall be paid to the Municipal treasurer before the physical examination is made and the medical certificate is issued. SECTION 128. Administrative Provisions. (a) Individuals engaged in an occupation or working in the following establishment are hereby required to undergo physical and medical examination before they can be employed and once every six months thereafter. 1. Food Establishments establishments where food or drinks are manufactured, processed, stored, sold or served 2. Public swimming or bathing places 3. Dance schools, dance halls and nightclubs (including dance instructors, hostess, cooks, bartenders, waitresses, etc.) 4. Tonsorial and beauty establishments (including employees of barber shops, beauty parlors, hairdressing and manicuring establishments, exercise gyms and figure slenderizing saloons, facial centers, aromatherapy establishments, etc. 5. Massage clinics and sauna bath establishments (including masseurs, massage clinic, sauna bath attendants, etc.) 6. Hotel, motels and apartments, lodging and boarding or tenement houses and condominiums. (b) Owners, managers or operators of the establishments shall see to it that the 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. (d) Exemptions: Residents who are certified by the assigned Municipal Officer as indigent and upon approval by the Municipal Mayor may be exempted from the payment of any or all fees in this schedule. An indigent is one who belongs to a family whose family income does not exceed Php50,000.00 per year of the poverty line established by NEDA, whichever is higher. SECTION 129. Penalty. A fine of Five Hundred Fifty Pesos (Php550.00) shall be paid by the owner, manager or operators of the establishment for each employee found to be without the necessary medical certificates. Any person who violated the provisions of this Article shall be fined Two Hundred Pesos (Php200.00) or imprisonment for five (5) days or both at the discretion of the court. ARTICLE D Local Civil Registry Fees SECTION 130. Imposition Fees. There shall be collected the following fees for services rendered by the Civil Registrar of the municipality of Candelaria. a) Marriage Fees: 1. Application for marriage license Php220.00 2. Marriage license fee Php2.00 3. Marriage solemnization fee by the Mayor Php220.00 4. Filing fee for marriage of exceptional character under Article 76 of R.A. 386 Php55.00 b) For the registration of legal documents and certified copies of legal documents on file in the Office of the Municipal Civil Registry: 1. Per registration of legitimation/Legal Instrument Php165.00 2. Per registration of adoption Php200.00 3. Per registration of annulment of marriage Php200.00 4. Per registration of naturalization Php200.00 5. Per registration of change of name Php200.00 6. Court decision recognizing or acknowledging natural children of impugning or denying such recognition Php110.00 7. Judicial determination of paternity affiliation Php110.00 8. Repatriation or voluntary renunciation of citizenship Php220.00 9. Registration of Birth FREE 10. Birth certificate Php50.00 11. Fetal Death Certificate Php50.00 12. Death Certificate Php50.00 13. Marriage Certificate Php50.00 14. Court decision or order to correct or change entry in any certificate of birth marriage or death Php220.00 15. Filing supplemental birth certificate FREE 16. Xerox copy of legal documents on file with the Civil Registry Office Php50.00 17. Delayed registration of legal instrument and judicial decree Php220.00 18. Election of Philippine citizenship Php220.00 19. Decree of Foreign Adoption Php220.00 20. For certified copies of any legal documents in the register for each one hundred (100) words Php40.00 21. Correction of clerical error Php1,000.00 22. Change of name Php3,000.00 23. Correction of Date of Birth and Sex (RA 10172) Php3,000.00 24. Migrant Petition Service Fee a) Correction of Clerical Error Php500.00 b) Change of name Php1,100.00 25. Other legal documents for record purposes not mentioned above Php50.00 c) Permit fees for cadaver disposition: 1. Burial Permit Fee Php1.00 2. Fee for exhumation of cadaver Php25.00 3. Fee for disinterment or removal of cadaver Php25.00 4. For each certified Xerox copy of burial permit Php50.00 5. Transfer to other places, city or municipality Php30.00 SECTION 131. Exemptions. The fee imposed in this Article shall not be collected in the following cases: TEHIaD (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 of a pauper, per recommendation of the Municipal Mayor. (d) All cases of founding shall be accepted for registration free of charge whether or not reported within the reglementary period. (e) Registration of marriage of indigent parties as defined in Article 19 of the Family Code of the Philippines and those Articles 27 and 28 of the same code whether or not these marriages are reported for registration within the reglementary period. SECTION 132. Time of Payment. The fees shall be paid to the Municipal Treasurer before registration or issuance of the permit, license or certified copy of local registry records or documents. SECTION 133. Administrative Provision. A marriage license shall not be issued unless a certification is issued by the Family Planning Coordinating Council that the applicants have undergone lectures on family planning and a certification from the Office of the Municipal Social Welfare and Development Officer for Pre-Marriage Counseling. ARTICLE E Police Clearance Fee SECTION 134. Imposition Fee. There shall be paid for each police clearance certificate obtained from the Station Commander of the Philippine National Police of this municipality the following fees: Amount of Fee Purpose of Clearance (in pesos) 1. For employment, scholarship, study grant and other purposes not hereunder specified Php50.00 2. For change of name Php110.00 3. For firearms permit application Php110.00 4. For application for Filipino citizenship Php220.00 5. For passport or visa application Php220.00 6. For PLEB clearance Php220.00 SECTION 135. Time of Payment. The service fee provided under this Article shall be paid to the Municipal Treasurer upon application for police clearance certificates. ARTICLE F Sanitary Inspection Fee SECTION 136. Imposition Fee. There shall be collected the following annual fees from each business establishment in this municipality or house for rent, for the purpose of supervision and enforcement of existing rules and regulations and safety of the public in accordance with the following schedule. Amount of Fee (in pesos) a) All establishments related to food handling, preparing, processing, storing, serving and the likes Php60.00 b) Dwelling and spaces/rooms for rent Php60.00 c) Private hospitals, medical/dental clinics Php60.00 d) Financial institutions Php60.00 e) Gasoline services/filling stations Php60.00 f) Drugstore Php60.00 g) Funeral parlors Php60.00 h) Lodging and boarding housed Php60.00 i) Beach resort cottages and other facilities Php110.00 j) Hotels, motels, apartments, massage clinics, sauna bath Php110.00 k) Beauty establishment, barber shop, beauty shop, etc. Php110.00 l) Power companies Php1,100.00 m) Automotive welding and electronic shops Php60.00 n) Mining Companies (Mining Site) Php1,100.00 o) Ports/Piers/Wharfs Php1,100.00 p) All types of milling establishments Php110.00 q) All other business establishments, industrial, commercial or agricultural not specifically mentioned above Php110.00 SECTION 137. Times of Payment. The fees imposed in this Article shall be paid to the Municipal Treasurer upon filing of the application for the sanitary inspection certificate with the Municipal Health Officer and upon renewal of the same every year thereafter within the first twenty (20) days of January. DETACa SECTION 138. 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 housed for rent, in order to determine their adequacy of ventilation, general sanitary conditions and propriety for habitation. (b) The Municipal Health Officer shall require evidence of payment of the fee imposed herein before he issues the sanitary inspection certificate. ARTICLE G Other Service Fees SECTION 139. Imposition of Fees. There shall be collected the following fees for services rendered by the other offices of the Municipality of Candelaria: 1. Municipal Treasurer: a) Issuance of Local Tax Clearance Certificate: 1) For court case Php50.00 2) For transfer of business ownership Php60.00 3) For certification of newly-started business Php50.00 4) For other purposes Php50.00 b) Issuance of clearance certificate on money and property accountability Php40.00 2. Municipal Assessor's Office a) Certified true copy of Tax Declaration Php60.00 b) Certification of no improvement/with improvements Php60.00 c) Certification of no property Php60.00 d) Certified copies of assessment records of real property Php60.00 e) All other records Php60.00 f) Transfer fee regardless of area or market value Php220.00 g) Verification fee of all assessment records Php60.00 3. Municipal Social Welfare and Development Officer a) Pre-Marriage Counseling Certificate Php50.00 b) Self-Employment Assistance Membership Certificate Php110.00 c) Solicitation/Fund Raising permit Php360/600 d) Adoption fee 1. Home Case Study Report Php1,200.00 2. Child Case Study Report Php1,200.00 4. Municipal Agriculture a) Veterinary Clearance (Health Certificate, Inspection Fee and Anti-Mortem Fee): a. Large cattle Php60.00 b. Hog and others Php50.00 b) Fishery clearance Php110.00 c) Clearance on cutting of fruit bearing trees Php60.00/tree SECTION 140. Time of Payment. The fees shall be paid to the Municipal Treasurer before issuance of the clearance certificate. CHAPTER V Municipal Charges ARTICLE A Cemetery Charges SECTION 141. Imposition. There shall be collected the following rental fees for the rental of Municipal Cemetery lots at the public cemetery. Fee for Lease Period (a) Rental fee for each burial lot Php220.00 (b) For every additional layer thereof up to 3 layers only Php220.00 (c) For niches Php1,100.00 For the Candelaria Memorial Cemetery rates as follows: Amount in Pesos St. Vincent St. John St. Matthew St. Paul St. Mark (Tomb (Tomb Mode of Payment (Apt. Type) (Lawn Lots) Type) Type) Regular Lot Premium Lot CASH 9,900.00 19,800.00 24,750.00 29,700.00 128,700.00 148,500.00 (net of 10% Discount) PLAN 3 Cash Price 11,000.00 22,000.00 27,500.00 33,000.00 143,000.00 165,000.00 50% D.P. 5,500.00 11,000.00 13,750.00 16,500.00 71,500.00 82,500.00 3 Monthly Inst. 1,833.33 3,666.67 4,583.33 5,500.00 23,833.33 27,500.00 PLAN 6 Cash Price 11,825.00 23,650.00 29,562.50 35,475.00 150,150.00 173,250.00 10% D.P. 1,182.50 2,365.00 2,956.25 3,547.50 15,015.00 17,325.00 6 Monthly Inst. 1,773.75 3,547.50 4,434.38 5,321.25 22,522.50 25,987.50 PLAN 9 Cash Price 12,100.00 24,200.00 30,250.00 36,300.00 153,725.00 177,375.00 10% D.P. 1,210.00 2,420.00 3,025.00 3,630.00 15,372.50 17,737.50 9 Monthly Inst. 1,210.00 2,420.00 3,025.00 3,630.00 15,372.50 17,737.50 PLAN 12 Cash Price 12,375.00 24,750.00 30,937.50 37,125.00 157,300.00 181,500.00 10% D.P. 1,237.50 2,475.00 3,093.75 3,712.50 15,730.00 18,150.00 12 Monthly Inst. 928.13 1,856.25 2,320.31 2,784.38 11,797.50 13,612.50 SECTION 142. Times of Payment. The fee shall be paid to the Municipal Treasurer upon application for a burial permit prior to the construction thereon of any structure whether permanent or temporary, or to the interment of the deceased. Thereafter, the fee shall be paid within twenty (20) days before the expiration of the lease period. The fee shall not be collected in a pauper's burial, upon recommendation of the Municipal Mayor. SECTION 143. Administrative Provisions. (a) As used in this Article, Municipal Cemetery shall refer to the lot owned by this municipality located at Poblacion & Barangay Malabon, Candelaria, Zambales. TaDCEc (b) There shall be a designated standard cemetery lot both at the Old & New Public Cemetery. (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 five (5) years. In case a lessee intends to renew the lease after its termination, he must inform the Municipal Treasurer within thirty (30) days before the expiry date of the lease and shall pay the corresponding fees therefore. (g) It shall be the duty of the Municipal Treasurer to prepare and submit to the Municipal Mayor a list of the leases that are five (5) days prior to the expiration date, the Municipal Treasurer shall send a reminder to the lessee of the expiration of his lease, two (2) weeks prior to the expiration date of the lease. (h) The Municipal Treasurer shall keep a register of leases of cemetery lots. ARTICLE B Fishery Rentals, Fees and Charges SECTION 144. Definitions . When used in this article. 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 water within this municipality, not being the subject of private ownership, and not comprised 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. Where two municipalities are so situated on the appropriate shores that there is less six (6) nautical lines of marine waters between them, the third (3rd) shall be line equidistant from the opposite shores of the respective municipalities. c.) Backyard fishpond refers to small scale fishpond, purposely raised for subsistence by marginal fishermen/farmers. d.) Vessels include every sort of boat, craft, or other artificial contrivance used as a means of transportation on water. SECTION 145. 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. b. To gather, take or catch bangus fry, prawn fry or kawag-kawag or fry of other species and fish municipal waters by nets, traps, or other fishing gears. However, marginal fishermen shall be exempt from any rentals, charge or any other imposition whatsoever. SECTION 146. Grant of Fishery Rights by Public Auction. Exclusive fishery privileges to erect fish, corrals, oyster mussel of aquatic beds or "bangus" fry 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 purpose, there is hereby created a committee to conduct the public auction to be constituted as follows: a. The Mayor or his duly authorized representative as Chairman; b. Two (2) members of the Sangguniang Bayan to be designated by said body; c. The Municipal Treasurer; d. The Municipal Budget Officer. The Committee shall advertise the call for sealed bids for the leasing of 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 two (2) notices for the grant of exclusive fishery rights through public auction, there are no interested bidders, the Sangguniang Bayan shall grant the rights within the definite area or portion of the municipal waters to any interested individual upon payment of a license fee fixed herein. cDEHIC The notice advertising the call for bids shall indicate the date and time when such bids shall be filed with the Municipal Treasurer. The application to participate in the public bidding shall be submitted to the Municipal Mayor in a form prescribed thereof. Upon submitting a sealed bid, a person shall accompany such bid with a deposit of at least Five Thousand (P5,000.00) shall be deducted from the first rental by the person should the bid be awarded to him. At the time and place designated in the notice, the Committee sitting en banc shall open all the bids and award the lease to the qualified bidder offering the highest bid. The lease shall be executed within ten (10) days after the award is made by a committee and if the successful bidder refuses to accept, or fails or neglects to execute the lease within such time, his deposit shall be forfeited to the municipal government, in such a case bidding shall be held in the manner provided above. The deposits of the unsuccessful bidder shall be returned upon the execution of the lease contract by the successful bidder or before the calling of another bid. At the time and place designed in the notice, the Committee sitting en banc shall open all the bids and award the lease to the qualified bidder offering the highest bid. The lease shall be executed ten (10) days after the award is made by the Committee and should the successful bidder refuse to accept, or fails or neglects to execute the lease within such time, his deposit shall be forfeited to the Municipal Government. In such case, another bidding shall be held in the manner herein prescribed. The grant of lease of fishery rights through public auction shall be for a period of two (2) years. SECTION 147. Government Bangus Fry Reservations. There is hereby designated and set aside by the Sangguniang Bayan as government fry reservation in Uacon River Bangan comprising an area of Five Hundred (500) meter perimeter distance, more or less, from the mouth of Uacon River Bangan (MBM No. 4) going eastward to the Uacon Bridge which is within the territorial jurisdiction of the Municipality of Candelaria. Government bangus fry reservation be transferred to Malimanga-Sinabacan boundary 100 meters going north. (Res. 89 s. 96.) Fishery rights or privileges to catch bangus fry and other species in the reservation area is granted only to backyard fishpond owner in the locality and to the Candelaria School of Fisheries for laboratory purposes. CDHaET Individual(s) or representative(s) applying for such rights or privileges to catch bangus fry and other species in the reservation area shall secure a clearance certificate from the Office of the Department of Agriculture in the Municipality. The duly authorized representatives of the said office shall inspect the fishpond to determine the area and the number of fry allowable for each entity before issuing any clearance certificate to the applicant. The applicants shall present the clearance certificate to the Sangguniang Bayan Secretary for a permit or license from the Office of the Municipal Mayor. A permit/license fee in the amount of Two Hundred Pesos (Php200.00) shall be paid to the Municipal Treasurer upon application and renewable every year thereafter. SECTION 148. Division of Inland Municipal Waters into Fishing Zone. The Sangguniang Bayan hereby divided all municipal inland fresh and salt waters into fishing zone for the purpose of erecting fish corrals, operate fish pens, or oyster bed and others: 1. Zone I From the mouth of Uacon Bangan to Uacon Bridge (10 has) 2. Zone II From Uacon Bridge to entire northern half of Uacon Lake (20 has) 3. Zone III Entire Southern-half of Uacon Lake (15 has) 4. Zone IV Malimanga Lake (Southern and Northern portion) (10 has) 5. Zone V San Vicente Bangan River to San Vicente Bridge 6. Zone VI From San Vicente Bridge to Sangra to Pamibian Salt Lake (10 has) 7. Zone VII From Pamibian Bridge to western portion of Pamibian salt lake (10 has) 8. Zone VIII Entire southern portion of Pamibian salt lake (5 has) 9. Zone IX Catol Bridge up to entire Northern portion of Alindayat Lake (25 has) 10. Zone X Entire southern portion of Alindayat Lake (24 has) 11. Zone XI Lauis River Bangan up to Lauis Bridge (5 has) 12. Zone XII Binong River up to Yamot (creek) Bridge (5 has) 13. Zone XIII Tambobong River up to Northern portion of Galagala (30 has) 14. Zone XIV Southern portion of Galagala to Binabalian Bangan (30 has) Likewise the Sangguniang Bayan hereby divides the marine/sea coastal waters within the Municipal Control Point, fifteen (15) kilometre radius from the coastline and boundary limits in the towns of Sta. Cruz in the north and Masinloc in the South this province, into zones comprising eight (8) barangays, for the purpose of catching bangus fry and other fry species for propagation by fishpond owners in and outside this municipality as follows: 1. Zone I From the southern tip portion of the mouth of Uacon River Bangan to Uacon and Sinabacan boundary (South of MBM No. 4 to BBM No. 28) 2. Zone II From Uacon and Sinabacan boundary to Malimanga and Sinabacan Boundary (BBM No. 28 to BBM No. 25) 3. Zone III From Sinabacan and Malimanga boundary to Malimanga and Malabon boundary (BBM No. 25 to BBM No. 22) 4. Zone IV From Malimanga and Malabon boundary to Malabon and Panayunan boundary (BBM No. 22 to BBM No. 15) 5. Zone V From Malabon and Panayunan boundary to Panayunan and Libertador boundary (BBM No. 15 to BBM No. 80) 6. Zone VI From Panayunan and Libertador boundary to Libertador to Dampay boundary (BBM No. 80 to BBM No. 4) 7. Zone VII From Libertador and Dampay boundary to Dampay and Binabalian boundary (BBM No. 4 to BBM No. 1) 8. Zone VIII From Dampay and Binabalian boundary to Southern tip of mouth of Lauis River Bangan (BBM No. 1 to MBM No. 2 of Candelaria and Masinloc, province of Zambales) MBM Municipal Boundary Monument BBM Barangay Boundary Monument Refer to Fishery Code SECTION 149. Imposition of Fees. There shall be collected the following license fee for the grant of exclusive fishery rights to erect fish corrals, operate fishponds or oyster, mussel or aquatic beds, or take or catch "bangus" fry or "kawag-kawag" or fry of other species of fish for propagation, if there are no interested bidders in the public auction. 1. Operation of fishponds or oyster culture beds, per hectare Php500.00 2. Fish corrals or fishponds in inland fresh waters: Less than 500 sq.m. Php180.00 500 sq.m. or more but less than 1,000 sq.m. Php300.00 1,000 sq.m. or more but less than 5,000 sq.m. Php480.00 5,000 sq.m. or more but less than 10,000 sq.m. Php720.00 10,000 sq.m. or more Php1,200.00 SECTION 150. Issuance of Individual License in Case no Bidders Opt to Lease the Fishing Zone. If after two (2) notices for the grant of exclusive fishery rights through public auction no interested bidder opt to lease any fishing zone within the municipal waters, the Sangguniang Bayan may authorize the Municipal Mayor, Chairman of the Committee on Awards, to grant the privilege of erecting fish corrals, fish pens, oyster culture beds and other aquatic beds and catching and gathering of bangus fry or kawag-kawag and other species within a definite area or zone of the municipal waters to individuals upon payment of annual license fees therefore at the rates not exceeding those fix hereunder: a. Fish corrals (baklad) fish erected in the sea: Less than three (3) meters deep Php132.00 Three (3) meters or more but less than five (5) meters deep Php264.00 Five (5) meters or more but less than eight (8) meters deep Php396.00 Eight (8) meters or more but less than ten (10) meters deep Php528.00 Ten (10) meters or more but less than fifteen (15) meters deep Php1,320.00 b. Operation of oyster, mussel beds and other aquatic beds: Per Hectare Php132.00 c. Fish corrals (baklad) fish pens in inland fresh and salt water: With an area of less than Five Hundred (500) sq.m. Php198.00 With an area of five hundred (500) sq.m. or more But less than one thousand (1,000) sq.m. Php330.00 With an area of one thousand (1,000) sq.m. or more But less than five thousand (5,000) sq.m. Php528.00 With an area of five thousand (5,000) sq.m. But less than ten thousand (10,000) sq.m. Php792.00 With an area of ten thousand (10,000) sq.m. or more Php1,320.00 d. Catching and gathering of bangus fry or kawag-kawag and other species: 1. Zone I Uacon to Sinabacan Php66,000.00 2. Zone II Sinabacan to Malimanga Php66,000.00 3. Zone III Malimanga to Malabon Php66,000.00 4. Zone IV Malabon to Panayunan Php5,500.00 5. Zone V Panayunan to Libertador Php22,000.00 6. Zone VI Libertador to Dampay Php66,000.00 7. Zone VII Dampay to Binabalian Php55,000.00 8. Zone VIII Binabalian to Lauis Bangan Php55,000.00 Provided, however, that it shall be beyond the power of the Sangguniang Bayan to impose a license for the privilege of gathering marine mollusc or the shells thereof, for pealing boats and pearl divers, or for prospecting, collecting or gathering sponges or other aquatic products provided, that they shall not fish within two hundred (200) meters from any corrals operated under exclusive privilege granted by the Municipality in accordance with this Ordinance. EDCTIa SECTION 151. License/Permit. The privilege of taking or catching fish in the municipal waters of this municipality with nets, traps, or other fishing gears or gadgets with or without using fishing boats or vessels of three (3) tons gross or less shall be granted under ordinary license/permit issued by the Municipal Mayor to any person, cooperative, partnership, association or corporation qualified under Sec. 142 of this Ordinance upon payment of the corresponding license/permit fee required thereof in the following: a. For each net use: 1. Basnig Php220.00 2. Largarette with motor banca Php132.00 3. Singapong Php220.00 4. Sinsoro (drag net) Php220.00 5. Taba (shoreline) 100 meters or more in length Php110.00 6. Taba (inland water) Php55.00 7. Anud or sigay Php66.00 8. Sagap (ordinary) Php44.00 b. Fishing traps: 1. Bobo (deep sea, per bobo) Php110.00 2. Bobo (small) Php44.00 3. Ansag Php44.00 4. Antol/Bentol Php44.00 5. Kulong Php44.00 c. Use of Hook and Line: 1. Without light Php22.00 2. Light (petromax, etc.) Php22.00 d. Fishing boats or vessels of three (3) tons or less Php440.00 SECTION 152. Privileges of Residents to Take Fish in the 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 not 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. SECTION 153. 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 such lease. The deposit made by use 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 water for at least the corresponding current quarter shall be paid in advance. c. 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 thereof. SECTION 154. Administrative Provisions . License or permit issued or contracts executed under this Ordinance shall contain provisions to the effect that: 1. Only Citizens of the Philippines are eligible to fish and/or be given privilege to fish within the municipality. 2. Cooperatives, partnerships, associations or corporations duly registered or incorporated under the laws of the Philippines and at least sixty per centum (60%) of whose capital stock belong wholly to citizens of the Philippines. It shall be unlawful for any person, cooperative, partnership, association or corporation not qualified by the law and this ordinance for the effect, to engage personally or through other person, in fishing or catching or collecting aquatic products in the municipal waters the jurisdiction of this municipality. 3. No fish corral or baklad shall be constructed within two hundred (200) meters from mother fish corrals in marine fisheries or one hundred (100) meters in fresh water fisheries, unless they belong to the same license/grantee, but in no case shall the distance be less than sixty (60) meters apart, except in waters less than two (2) meters deep at low tide. ADCIca 4. Fish coral shall be entirely opened during closed season period established by the Department of the Agriculture, for the free passage of fish to enable considerable number to rich the spawning ground. 5. Nothing in this license shall be construed as permitting the licensee, grantee, or permittee to undertake any construction which will obstruct the free navigation in any stream or lake flowing through or adjoining the fish coral or impede the flow in ebb-of the tide to and from the area wherein the grantee, lessee or licensee is granted a fishery privilege. 6. The licensee or grantee agrees unconditionally to comply with all laws, decrees, orders, rules and regulations governing fishing now or which may hereafter be enforced. 7. The licensee or grantee assumes full responsibility for any and full responsibility for any and all acts of his agents and employees of the contractors connected with his fishing operations. 8. No fishing net without eyelet or the opening of which is at least one-fourth (1/4) each shall be used in the Municipal Waters of Candelaria. 9. Licensee of the localities shall not fish within the Municipal Waters of Candelaria without first securing the necessary permit from the Municipal Mayor and pay the corresponding fee to the Municipal Treasurer; 10. Failure to pay the rental of license fees for fishery rights for two (2) consecutive years shall cause automatic cancellation of said fishing rights. 11. It shall be the duty of the Barangay Captain or his duly authorized representatives to check and apprehend any person catching or gathering bangus fry and other species in the government reservation area without permit or license and report the same to the Office of the Municipal Mayor for proper action. SECTION 155. Penalties. 1. Any person caught or found catching or gathering bangus fry or other species in the government reservation area without permit or license shall be fined of Two Hundred Twenty Pesos (Php220.00) or an imprisonment of Five (5) days or both at the discretion of the court. 2. Any individual or entity found violating any provision of this Ordinance shall be punished for each offense by a fine of not less than Two Hundred Twenty (Php220.00) or an imprisonment of One (1) month or both at the discretion of the court. SECTION 156. Applicability or Pertinent Provisions of the Laws. All existing laws, rules and regulations governing fishing in the Municipal Waters are hereby adopted as part of the Ordinance. ARTICLE C Garbage Collection SECTION 157. Service Charge. There shall be collected from every owner or operator of a business establishment an annual garbage fee in accordance with the following schedule: a) Residential Buildings Php110.00 b) Commercial and Industrial Establishments Php330.00 c) Market Stallholders Php55.00 SECTION 158. Times of Payment. The fees prescribed in this Article shall be paid to the Municipal Treasurer on or before the tenth (10th) day of every month or the authorized representative who shall collect the said fee from the establishment. SECTION 159. Administrative Provisions. a) For purposes of imposition, the area of garbage collection shall only be the business area of the town proper and Public Market. 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 the garbage collection. c) The Sanitary Health Inspector (or the Municipal Health Officer) shall inspect once every month the said business establishment to find out whether garbage is properly disposed of within the premises. d) This Article shall not apply to business operators or establishments which provide their own system of garbage disposal. ARTICLE D Occupation Fee for Mining Claims SECTION 160. Definition. When used in this Article Occupation Fee is a fee payable by any locator or occupant of any mining claim. SECTION 161. Collection of Fee. There shall be collected an annual occupation fee on locator, holder or occupant of mining claim in the amount of Five Thousand Pesos (Php5,000.00) per hectare or fractional part thereof, until the lease covering the mining claim shall have been granted. SECTION 162. Time of Payment. The fees shall be payable to the Municipal Treasurer on the date of registration of the mining claim and on the same date every year thereafter, until the lease covering the mining claim shall have been granted. ACTIHa SECTION 163. Administrative Provisions. The Municipal Treasurer shall keep a list of all registered mining claims indicating therein the name of locators, area in hectares and date of registration. ARTICLE E Parking SECTION 164. Imposition of Fee. There shall be collected the following fees for the use of vacant areas owned or temporarily designated by the Municipality of Candelaria for parking purposes. a. Commercial trucks, vans, panels, mini-bus, private jeepneys and the like Php15.00/day or a fraction thereof b. Passenger jeeps or jeepneys Php10.00/day or a fraction thereof c. Tricycles Php5.00/day or a fraction thereof d. Vehicles that were towed to the Municipal Impounding Area for traffic violations must pay the amount of Php10.00 per day as Impounding Fee SECTION 165. Time of Payment. The fees herein imposed shall be paid to the Municipal Treasurer or to his duly delegated representative upon parking thereat. ARTICLE F Public Market Rental and Fees SECTION 166. Application. There is hereby imposed in every person who desires to occupy or is occupying space and/or stall in the Candelaria Public Market a market rental fee. SECTION 167. Definition of Terms. Whenever used in this code, the following terms shall mean: A. Ambulant/Transient or itinerant vendors are those vendors who sell their merchandise by moving from one place to another and are not occupying a permanent stall or space in the public market. B. Bagsakan refers to an open area, which served as a service landing area for goods in bulks delivered by suppliers and producers for wholesale purposes. C. Board refers to the Candelaria Market Board. D. Carinderia refers to any public eating-place, where pre-cooked foods are served and sold. E. Cereals refers to rice, corn and other marketable and consumable goods. F. Dealer means one whose business is to buy and sell merchandise, goods, and chartels n as a merchant. He stands immediately between the producer or manufacturer and the consumer and depends for his profit not upon the labor he bestows upon his commodities but upon the skill and foresight with which he watches the market. G. Dry goods refers to all kinds of textiles, readymade dresses and apparels, toiletries, novelties, shoes, laces, kitchen wares, utensils and other household articles, handbags and supplies of the same nature. H. Extension area refers to a utilized by the stall/space holder for the display of their goods or service to its customer beyond the original area covered by the lease. I. Lease refers to a written agreement through which the Municipality of Trinidad conveys possession and occupancy for a specified rent of any portion of its market buildings or spaces to another person who binds and accepts the same. J. Lessee refers to a person having in his/her possession a duly executed contract of lease for a specified rental, granted in his/her favor by the Municipality of Candelaria. K. Lessor refers to the Municipality of Candelaria or its authorized representative who transfers, conveys and assigns the temporary possession and occupancy of any real property or any portion thereof, for specified rental and period by an agreement or contract of lease. L. License or Permit refers to a privilege or permission granted in accordance with law or ordinance by a competent authority to engage in some businesses, occupations or transactions. M. Market Premises refers to any space in the market compound including the bare ground not covered by market buildings. N. Market Rental Fee is referred to the regulatory fees collected daily for the use of Local Government Unit (LGU) owned stalls/spaces. O. Market Sections refers to classified stalls and spaces selling the same nature and kind of goods and services in a specified area. P. Market Stalls refers to any specified and assigned area or booth in the public market where merchandises or services are sold or offered. Q. New Occupant an individual or juridical person who qualified and won the bidding and granted with, new contract of lease. R. Old Occupant refers to a person has been previously granted with contract of lease and who have previously occupied old stall/spaces. S. Occupancy Fee refers to the minimum bid amount of the stalls imposed to interested/legitimate bidders. T. Peddler refers to a person who, either for him or on commission travels from one place to another in order to sell his goods. U. Public Market refers to any space, building or structure of any kind owned and/or operated by the Municipality of Candelaria, constructed for the purpose of providing space and/or stalls where goods of any kind and services may be sold or offered. V. Rental fee means a charge fixed by law of agency in the form of money or otherwise for the enjoyment or use of a thing. W. Stall Holders refers to those who have been granted the permission or privilege to use a stall or booth, where they can display and sell their goods and pay rentals thereon. X. Support facilities refers to service areas provided, to support operations of the market including the Bagsakan, waste collection station, poultry dressing area, ice and cold storage facilities, warehouse and storage rooms, toilets, parking area, slaughterhouses, and trading posts. SECTION 168. The Candelaria Public Market Board. For the attainment of the objectives enunciated by this Code, a Body is hereby created which shall henceforth be known as the Candelaria Public Market Board. The Board shall be composed of the following: Chairman: Municipal Mayor Vice Chairman: Municipal Vice-Mayor Members: Market Administrator SB Market Committee Chairman SB Chairman on Ways and Means President of Market Vendors Association Member Municipal Treasurer Municipal Planning and Development Officer Municipal Engineer Municipal Health Officer PNP Chief of Police LGU Candelaria SECTION 169. Power and Functions. A. Conduct the drawing of lots and opening of bids in connection with the adjudication of vacant or newly constructed stalls or booth in the Municipal Market and award market stalls to qualified parties. B. Formulate policies, rules and regulations for market operations and administration. ACcaET C. Conduct periodic review of Municipal Market operation. D. Determine and fix market rates and fees at levels in order to render market operations economically viable and self-reliant, subject for review and approval of the Sangguniang Bayan. E. Hear and settle grievance arising out of market operations and administrations. SECTION 170. Terms of Office. All members of the Candelaria Market Committee/Board shall hold office for the duration of the terms of the office to which they were elected or appointed. In case of the SB representatives, they shall hold office for as long as they are still the Chairperson of the respective SB Committees, which they head. SECTION 171. Meeting. The Candelaria Public Market Committee/Board shall have its regular meeting every first Wednesday of the month; however the Chairman may call a special meeting anytime for the purpose of taking up specific matters upon request from any of its members. Results of proceeding in every meeting must be fully documented and a copy shall be furnished to each member not later than 5 working days after each meeting held. SECTION 172. General Supervision and Control. The Municipal Mayor shall exercise general supervision, administration and control over the operations of public markets and personnel complement assigned therewith, including those whose duties concern the maintenance, upkeep of sanitation and the peace and order in the market premises in accordance with laws, rules and regulations of public markets and ordinances pertaining thereto. There shall be Market Administrator who shall exercise immediate and direct supervision and control over the operation of public market and who shall enforce all ordinances and regulations in all matter relative to the operations of the public market. In the absence of the Market Administrator, the Municipal Mayor will appoint an office-in-charge to do the functions of the former. SECTION 173. Duties and Functions. The Market Administrator shall: A. Implement and execute the plans and policies of the Board in the operation of the public markets concerning sanitation, cleanliness, security and order within the market premises; B. Supervise and evaluate the activities and performance of his subordinates and investigate all complaints relative thereto and recommend to the Market Board the proper actions to be taken; C. Supervise, evaluate and administer market properties, including the acquisition, maintenance, utilization and disposal thereof; D. Coordinate/cooperate with the Municipal Treasurer on matters of collection and imposition of fees and charges; E. To render Monthly report to the Board on the market operations for evaluation and appropriate actions. SECTION 174. Market Rules and Regulations. The Municipal Mayor through the Market Administrator shall have the authority to enforce and implement these market rules and regulations. These market rules and regulations shall apply to all employees of the market, market vendors and general public who do business inside the public market. No person shall be allowed to engage in any kind of business inside the public market or in the immediate premises thereof, without first securing a business permit. All market vendors engaged in the business of food handling shall secure an annual sanitary permit and health certificate ID in addition thereto. Food handlers are also required to secure Health Certificate, and a follow-up medical examination every six (6) months. Failure to secure these permits shall mean automatic closure of the establishment. SECTION 175. Market Sections. For purposes of this Article, the public market of Candelaria shall be divided into the following sections: A. Fish Section refers to the area where only fresh fish, clams, oyster, lobster, shrimps, seaweed, and other seafood's or marine products shall be sold. B. Meat Section refers to the area where all kinds of meat and other meat products shall be sold provided that the meat, pork and dressed chicken shall be separately displayed and properly labeled. C. Vegetable and fruit section refers to the area where only all kinds of vegetables, fruits, coconuts, and root crops such as camote, cassava, gabi, and the like shall be sold. D. Dry Goods section refers to the area where only textiles, ready-made dresses and apparels, kitchenware and glassware, school and office supplies, novelties, toiletries, shoes, laces, handbags, native products and the like shall be sold. E. Eateries and Cooked Food Section refers to the area where only all kinds of cooked/prepared food shall be sold. This include refreshment parlors, cafeterias and others selling delicacies. F. Groceries section refers to the area where only all kinds of cakes, biscuits, pastries, crackers, butters, cheese, confectioneries, candies, canned or bottled foods, beverage, soft drinks, cigarettes, flour, oatmeal, ham, bacon, sugar, nuts, sauce, onions, garlic, potatoes, all kinds of cereals such as rice, corn, mongo, and the like, eggs, sausages, starch, smoked fish, dried fish, feeds, soap and other household and food products including firewood and charcoal shall be sold. SaIEcA G. Rice, corn and other cereal section refers to the area where purely rice, corn and other cereals shall be sold. H. Poultry Products Section refers to the area where only dressed chicken, ducks, turkeys and other fowls and birds and the like shall be sold. I. Poultry Supply refers to the area where poultry feeds and medicines and the like shall be sold. J. Agricultural Supply refers to the area where farm implements, fertilizers, insecticides, pesticides, animal feeds and medicine and the like shall be sold. K. Flower Shop Section refers to the area where only all kinds of flowers, whether fresh or artificial, flower pots, vases, and other materials needed in floral arrangements shall be sold. L. Plants and garden section refers to the area where only all kinds of garden accessories and implements or tools shall be sold. M. Cold storage Service Section refers to the area where only refrigeration services shall be made available and sale of ice whatever form shall be conducted. N. Miscellaneous Section refers to the area where any other business not classified herein shall be allowed. O. Livestock market refers to the area or premises of the public market which shall be designated as such by Sangguniang Bayan as the place for the branding, selling, registering, buying or other mode of transferring ownership of livestock. This portion shall administer by the Municipal Treasurer. SECTION 176. Impositions of Fees. There shall be collected the following market fees: A. On stalls, tables per month or fraction thereof: 1) Fish section Php220.00 2) Meat section Php275.00 3) Vegetable and fruit section Php220.00 4) Dry goods section Front Php550.00 Inside Php440.00 5) Eateries and food section Php495.00 6) Rice, corn and other cereals Php220.00 7) Poultry products Php275.00 8) Groceries and sari-sari store Php165.00 9) General merchandise, glassware, chinaware, tableware and household appliances Php220.00 10) Flower shops, plants and garden section Php220.00 11) Poultry supply Php220.00 12) Agricultural supply Php220.00 13) Special services/Miscellaneous Php220.00 14) Livestock market (per head) a) Hog Php5.50 b) Cattle Php11.00 c) Chicken, etc. Php3.30 Provided, that for better located stalls, such as those front stalls facing the market periphery or streets and corner stalls, there shall be added to the above prescribed fees the following: 1) Front corner stalls 20% of all rates imposed 2) Front stalls 15% of all rates imposed 3) Inside corner stalls 10% of all rates imposed B. On occupants of market premises, occupying privately owned stalls: 1) For the first 2x2 sq. m. space occupied per month Php66.00 2) In excess of the prescribed area thereto per sq. m., an additional monthly fee be charged Php22.00 C. On ambulant or transient vendor: A cash ticket of Five Pesos (Php5.00), Ten Pesos (Php10.00), and Fifteen Pesos (15.00) is issued depending on the volume of items/goods sold. 1) Fresh fish CcSTHI 2) Shell fish 3) Seaweed 4) Smoked fish 5) Dried fish 6) Salted fish 7) Salt 8) Vegetables and fruits 9) Sari-sari goods 10) Other items/goods SECTION 177. Prohibited Acts by Market Vendors in the Conduct of Business. A. Selling of goods designated in assigned areas. B. Unauthorized making of extension of stalls beyond leased areas and/or utilizing pathways for display of goods. C. Short weighing and false measuring including tampering of standard weights and measures. D. Bringing in motorcycles, bicycles, pushcarts and the like inside the market compound except in any designated areas. E. Utilizing any of the stalls or market spaces as residence or living quarters. F. Littering, vandalism and improper use of comfort rooms and non-observance of cleanliness and orderliness. G. Selling or transferring the privilege to lease the stalls or spaces or permitting another person to conduct business therein. H. Operation of Videoke machines and the like. I. Display and selling of illegal products/items. J. The peddling or sale outside the public market site or premises of foodstuff, which easily deteriorate, like fish and meat. K. Any person is prohibited to peddle, hawk, sell or offer for sale, or expose for sale, or any article in the passageway (pasillo) used by the purchaser in the market premises. L. Any person in the public market, seller or buyer or onlooker or curiosity seeker in prohibited to: 1. Use old or dirty newspaper for wrapping articles sold; 2. Spit on or eject phlegm, urinate, execrate foreign matters in the premises; 3. Spray with sand any raw fish, cut or uncut, and; 4. Be present in the market premises if he is suffering from any contagious disease. M. It shall be unlawful for any lessee to remove, construct electrical wiring or water connection and other structures without prior permit from the market administrator, inspected by the Municipal Engineer and approved by the Municipal Treasurer. N. It shall be unlawful for any person to resist, obstruct, annoy, or impede any market employee or personnel in the personnel in the performance of his duties; nor shall parents allow their children to play in and around their stalls or in the market premises. O. It shall be unlawful for any person to drink or serve or dispense liquor any intoxicating drinks within the premises in the public market. P. No merchandise or article shall be sold, offer for sale, or exposed for sale in the public market unless the same was legally acquired by the vendor or stall holder and that taxes of any kind due thereon had been paid. SECTION 178. Obligation of Market Vendors. A. To have his/her picture conveniently framed and hung up conspicuously in the stall. B. To secure business permit and have it renewed upon expiration. The same must be conspicuously displayed at his/her stall for ready inspection. SDTIaE C. To keep his/her stall in good sanitary condition at all times, by having segregated garbage in a can or receptacle. D. To pay promptly without demand his/her market dues and other fees at the market office. In the case of his/her failure to do so, fee all fines and penalties accruing thereto. E. To present and have their weighing scales calibrated and sealed by the Market Office. F. The occupant shall provide fire extinguisher and the electric meter with the supervision of the Municipal Engineer and payment of monthly bill. G. The municipality of Candelaria shall not be responsible to the occupants of the stalls for any loss or damage caused by fire, theft, robbery, force majeure or any other cause. All articles or merchandise left in the public market during closure time shall be at the risk of the stall holder or owner thereof. H. All articles abandoned in any public market building in violation of any provision of this Article or any rules or regulations in the management of the market shall be deemed a nuisance. It shall be the duty of the Market Administrator or his subordinate to take custody thereof, in case the article is claimed within twenty-four (24) hours thereafter, they shall be returned to their original owners upon payment of actual expenses incurred in their safe-keeping, unless they have deteriorated as to constitute a menace to public health in which case they shall be disposed of in the manner directed by the Municipal Treasurer who may also in his discretion, cause the criminal prosecution of the guilty party or merely warn him against future violation. In case where the article have not deteriorated and are not claimed within the time herein fixed, said articles shall be sold at public auction, and the proceeds thereof shall be disposed in accordance with law. SECTION 179. Time and Manner of Payment. The fees imposed under this Article shall be paid to the municipal treasurer of his duly authorized representative within the first Twenty (20) days of the month in case of rental fees, provided, that in case of a new lessee, the rental due shall be paid before occupancy of the market space or stall. SECTION 180. Issuance of Official Receipts and Cash Tickets. The municipal treasurer of his duly authorized representatives shall issue an official receipts as evidence of payment of rentals of fixed stalls, spaces, booths or tiendas. A cash ticket shall be issued to an occupant of the market premises or transient vendor. The cash ticket shall pertain only to the person buying the same and shall be good only for the space of the market premises to which he is assigned. If a vendor disposes of his merchandise by wholesale to another vendor, the latter shall purchase new ticket if he sells the same merchandise even if such sale is done in the same place occupied by the previous vendors. The cash ticket issued shall be torn in half, one half to be given to the space occupant or vendor and the other half to be retained by the market collector who shall deliver the same to the Municipal Treasurer for counterchecking against his record of cash tickets issued by him for that day. SECTION 181. Sanctions and Penalties for Violation. Violations committed on any of these market rules and regulations, not otherwise covered by the existing law and ordinance, rules and regulations shall be dealt with in the accordance with the following: a. First violation Fine of Php1,000.00 b. Second violation Fine of Php1,500.00 c. Third violation Fine of Php2,000.00 plus revocation of permit and termination of lease contract. SECTION 182. Temporary Closure and Monitoring of Violations. A temporary closure of stall or business shall be summarily made upon non-payment of fines on any and all violations committed, upon the investigation and hearing conducted by the Market Administrator. In case of the revocation of permit or termination of lease, the hearing shall be investigated and heard by the Committee/Board. For the effective monitoring, the Market Administrator shall always keep an updated vendor's conduct record where all violations will be recorded for ready reference. SECTION 183. Stalls Adjudication. a) Lease period The contract of lease for a stall shall be for a period of one (1) year, renewable upon its expiration, unless revoked in accordance with the provision of this Code. b) Vacancy of Stall/Booth; Adjudication to Applicant Notice of Vacancy of vacant stalls shall be made for a period of not less than ten (10) days immediately preceding the date fixed for their award to qualified applicants. Such notice shall be posted conspicuously on the unoccupied booth/stall and the bulletin board of the market. This notice of vacancy shall be written on cardboard, thick paper or any suitable material. c) Application for Lease 1. An application fee of Twenty-two (Php22.00) shall be collected from each application to cover the necessary expenses and any excess thereof shall form part of the general fund. AacCI 2. The application shall be under oath. It shall be submitted to the Office of municipal mayor by the applicant either in person or through his attorney. 3. It shall be the duty of the Municipal Mayor to keep a register book showing the name and address of all applicants for vacant stalls or booths, the number and description of the stalls or booth applied for, and the date and hour or the receipt of the Municipal Treasurer and to acknowledge receipt of the application setting forth therein the time and the receipt thereof. 4. The application shall be submitted to the Market Committee/Board. d) Vacancy of Stall before Expiration of Lease Should for any reason, stallholder or lessee discontinue his business before his lease term of the stall expires, such shall be considered vacant and its occupancy thereafter shall be adjudicated in the manner herein prescribed. SECTION 184. Bidding and Granting of Stall. a) Bidding There shall be established guidelines for the conduct of bidding of the stalls/spaces of the public Market of Candelaria, Zambales, to wit: 1. The bidding shall be conducted and supervised by the Bids and Awards Committee (BAC) of the Municipal Government of Candelaria and the bidding shall be made through sealed bid. 2. The Bids and Award Committee (BAC) shall determine the date, time and venue of the bidding and that information and announcement of the same shall be posted conspicuous places for a period of 15 days. 3. The bidding shall be conducted in a public place visible and accessible to the people. 4. All applicants/bidders should be a legal age, Filipino citizens and preferably residents of the Municipality of Candelaria, Zambales. 5. Old occupant is automatically disqualified to participate in the bidding unless he is able to pay all his arrears and obligations to the Municipal Treasurer's Office. New applicant/bidder is only limited to one stall/space. However, if there are still vacant stalls he may opt to participate in the bidding of the vacant stalls. Provided he/she shall not occupy more than two (2) stalls. 6. Local businessmen and residents shall be given priority to bid, however, if local bidders lose interest to bid, the bidding shall be made open to all interested bidders elsewhere. 7. The highest bidder shall automatically be the winning bidder in a particular stall/space. In case there is a tie of the highest bid, there shall be a re-bidding for those bidders who got the highest bid and that the re-bidding shall start from the highest bid amount. 8. Winning bidders shall be notified and shall receive certificate of award as proof of their being granted the legal right to occupy a particular stall/space. 9. The bidding payment shall be in cash basis or in a form of manager checks. b) Granting of Stalls Only winning bidders are granted the legal rights to occupy and operate a particular stall or space. For the old occupant who at present occupies two (2) or more stalls is automatically awarded of only two (2) stalls as incentives provided he will pay the specified minimum bid price for every stall. After the award of any stall/space, contract of lease shall be executed by and between the LGU-Candelaria represented by the Municipal Mayor and the awardees. The lease of contract is valid only for a period of only two years with no bidding subject to the approval of Market Committee/Board in order to prevent the lessee to sub-lease or sell his right to another person on the space/stall awarded and in order to assess the stallholders adherence to the terms and conditions of the lessee contract and the rules and regulation provided herein. All related fees such as Municipal Business Permit, BIR Clearance and others shall also be complied by the occupant before he is allowed to occupy the stall/space. c) Lease Contract Agreement For every stall awarded, the successful applicant must sign a Contract of Lease and observe the terms and conditions set forth therein. Documentation shall be at the expense of the lessee. The Contract of Lease Form shall be in submitted to the Market Committee/Board. d) Certificate of Award to Successful Applicant of Vacant Market Stall To authenticate the results of the adjudication of the vacant stall(s), a certificate of award shall be issued to the successful applicant. The date of the issuance in the certificate of award shall be the basis of determining the start of payment of rental by the successful applicant, notwithstanding when the actual occupancy or start of business operation by the stallholder begins. TIEHSA The certificate of award shall be issued within 10 days after the drawing of lots/bidding as the case may be. SECTION 185. Administrative Provisions. a) Stall/Space Vacancy A market/space are deemed vacant under any of the following conditions: 1. When is newly constructed and not yet leased and awarded to qualified applicant. 2. When it is declared vacant by the Board by reason of abandonment of the Lessees, and violations by the Lessee of any of the terms and conditions of the contract of lease, policies, rules and regulations promulgated for their observance. 3. Death of the Lessee. 4. Voluntary surrender by the Lessee. b) Effect of death of Lessee/Stallholder Upon the death of the holder of stall/lessee, the contract of lease covering the stall be deemed terminated. However the surviving spouse, direct heirs and/or estate of the deceased who desire to continue the lease and business of the deceased may apply and the lease may be then transferred to the qualified legal heir applicant; provided that the Committee/Board be notified within thirty (30) days after the death of the lessee/stallholder and upon payment of all necessary rents or fees due at the time of death of the original Lessee by the legal heir applicant. c) Idle or Inactive Stalls Any stall/space that shall be idle for three (3) months or 90 consecutive days for whatever reason shall be declared abandoned or vacant and shall be subject to bidding and be awarded to the qualified bidder upon payment of accrued dues and other fees. d) Losses of Stallholders The Municipality shall not be responsible for any loss of damage, which stallholders may incur in the Municipal market, by reason of fire, theft or robbery or force majeure. It shall be the duty of the Market Administrator to exercise utmost vigilance and care to prevent any loss in the Municipal market. For this purpose, the Market Administrator shall have authority to apprehend and turn-over to the Police any person caught stealing or committing any offence in the public market and file appropriate legal action/complaint for the prosecution of the offender. e) Extension of Stall Spaces There shall be no extension of stall spaces other than those already covered by plans previously approved by the Committee/Board. However, areas utilized as extension for the display of the stallholders goods that do not obstruct the flow of traffic or the passage of the buying public may be allowed, provided that stallholder be charged double the rates based on the per square meter daily rate (specify the daily rate) basis imposed on the area concerned in addition to the monthly rentals already imposed on the stall where extension was made. Extension that obstructs the free passage of the buying public shall be removed summarily. The market administrator must see to it that appropriate boundary makings shall be made to monitor and effectively implement the extension of stall charging. SECTION 186. Collection, Assessment and Payment of Stall Rentals and Market Fees. a) Direct and Immediate Supervision on Collections The Market Administrator in coordination with Municipal Treasurers Office (MTO) shall exercise direct and immediate supervision, administration and control over the collection of all market fees as authorized by this approved ordinance or code. b) Manner of Payment and Assessment of Rental Dues Rental dues shall be assessed in a daily basis regardless of the manner and term of payment. The stallholder shall pay his/her rental and other market related charges at the office of the Market Administrator on or before the last day of each month. Payment within the first five days of the month shall be entitled to 20% discount. c) Refund Stall occupants acquiring stall through the open public bidding who for one valid reason or another lease to operate his/her business shall surrender his/her stall to the LGU and upon presentation of documents, qualifies him/her to a REFUND of the portion of his winning bid price as herein provided. However, said refund shall be paid out of the proceeds of the rebidding of the same stall being surrendered. Provided, further that stalls which is/are declared vacant due to violations and non-payment of fees and permits shall not be entitled to refund. TDAcCa d) The Refund Scheme The refund shall be on the following scheme: Number of Years in Operation Percentage of Refund 1 year operation 80% of the winning bid 2 years operation 70% of the winning bid 3 years operation 60% of the winning bid 4 years operation 50% of the winning bid 5 years operation 40% of the winning bid 6 years operation 30% of the winning bid 7 years operation 20% of the winning bid 8 years operation 10% of the winning bid 9 years operation 5% of the winning bid Business operators/stallholders who have availed of the refund incentive shall not be allowed to participate in any bidding for the occupancy of market stalls. ARTICLE G Slaughterhouse and Corral Fees SECTION 187. Permit Fee to Slaughter. Before any animal is slaughtered for public consumption, a permit therefore shall be secured from the Municipal Veterinarian concerned or his duly authorized representative who will determine whether the animal or fowl is fit for human consumption and pay to the Municipal Treasurer the corresponding fee as follows: 1) Permit fee to slaughter for public and home consumption per head: Large cattle Php30.00 Hogs and others Php20.00 Poultry/Fowls Php1.00 2) Slaughter fee for public consumption, per head: Large cattle Php40.00 Hogs and others Php30.00 Poultry/fowls Php2.00 3) Slaughter fee for home consumption, per head: Large cattle Php15.00 Hogs and others Php8.00 Poultry/fowls Free 4) Corral fee, per head, per day or fraction thereof, per head: Large cattle Php10.00 Hogs Php5.00 Goats Php5.00 Sheep Php3.00 Others Php3.00 SECTION 188. Prohibition. Permit to slaughter shall not be granted nor the corresponding fee be collected on animals condemned or declared unfit for human consumption by the Municipal Veterinarian. SECTION 189. Time of Payment. a) Permit Fee . The fee shall be paid to the Municipal Treasurer upon application for a permit to slaughter with the Municipal Veterinarian. b) Slaughter Fee. The fee shall be paid to the Municipal Treasurer or his duly authorized representative before the slaughtered animal is removed from the public slaughterhouse or before slaughtering of the animal, if it takes place 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 paid for, the fees due on the unpaid period shall first be paid before the same animal is released from the corral. SECTION 190. Administrative Provisions. a) Before any animal is slaughtered for public consumption, a permit therefore shall be secured from the Municipal Veterinarian or his duly authorized representative, through the Municipal Treasurer. The permit shall bear the date and month of issue and the stamp of the Municipal Veterinarian, as well as the page of the back 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. b) The slaughter of any of animal for sale or for consumption of the public 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 elsewhere except large cattle which shall be slaughtered only in the public slaughterhouse. The animal slaughtered for home consumption shall not be sold or offered for sale. No animal slaughtered outside this municipality shall be sold in the public market. c) Before issuing the permit for the slaughter of a large cattle, the Municipal Treasurer shall require for branded cattle, the production of certificate of ownership if the owner is the applicant, or the original certificate of transfer showing the title in the name of the applicant is not original owner, and there is no certificate of transfer made in his favor, one such certificate shall be issued and the corresponding fee be collected therefore. For unbranded cattle that have not yet reached the age of branding, the Municipal Treasurer shall require such evidence as will be satisfactory to him regarding the ownership of the animal for which permit to slaughter has been requested. For unbranded cattle of the required age, the necessary certificate of ownership and/or transfer shall be issued and the corresponding fees be collected therefore before the slaughter permit is granted. EDATSI d) The permit to slaughter as herein required shall be kept by the owner to be posted in a conspicuous place in his stall at all times. SECTION 191. Penalty. Any violation of the provisions of this Article shall be punished by a fine of Two Hundred Pesos (Php200.00) or imprisonment of one (1) month, or both at the discretion of the Court. CHAPTER VI Community Tax SECTION 192. Imposition of Tax. There shall be imposed a community tax on persons, natural or juridical, residing in the municipality. SECTION 193. Individuals Liable to Community Tax. Every inhabitant of the Philippines who is a resident of this municipality, eighteen (18) years of age or over who has been regularly employed on a wage or salary basis for at least thirty (30) consecutive working days during any calendar year, or who is engaged in business or corporation, or who owns real property with an aggregate assessed value of One Thousand (P1,000.00) Pesos or more, or who is required by law to file an income tax return shall pay an annual community tax of Five (P5.00) Pesos and an annual additional tax of One Peso (P1.00) for every One Thousand Pesos (P1,000.00) of income regardless of whether from business, exercise of profession or from property which in no case shall exceed Five Thousand Pesos (P5,000.00) In the case of husband and wife, the additional tax herein imposed shall be based upon the total property owned by them and the total gross receipts or earnings derived by them. SECTION 194. Juridical Persons Liable to Community Tax. Every corporation no matter how created or organized, whether domestic or resident-foreign, engaged in or doing business in the Philippines whose principal office is located in this Municipality shall pay an annual Community Tax of Five Hundred Pesos (P500.00) and an additional tax, which in no case, shall exceed Ten Thousand Pesos (P10,000.00) in accordance with the following schedule: (a) For every Five Thousand (P5,000.00) Pesos worth of real property in the Philippines owned by it during the preceding year based on the valuation used in the payment of real property tax under existing laws, found in the assessment rolls of this municipality where the real property is situated Two (P2.00) Pesos; and (b) For every Five Thousand (P5,000.00) Pesos of gross receipts or earnings derived by it from its business in the Philippines during the preceding year Two (P2.00) Pesos. The dividends received by a corporation from another corporation shall, for the purpose of the additional tax, be considered as part of the gross receipts or earnings of said corporation. SECTION 195. Exemptions. The following are exempted from the Community Tax: (a) Diplomatic and consular representatives; and (b) Transient visitors when their stay in the Philippines does not exceed three (3) months. SECTION 196. Place of Payment. The Community Tax shall be paid in the Office of the Municipal Treasurer or to the deputized Barangay Treasurer. SECTION 197. 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 or loses the benefit of exemption on or before the last day of March, he shall have twenty (20) days to pay Community Tax without becoming delinquent. (c) Persons who come to reside in the Philippines or reach the age of eighteen (18) years on or after the first (1st) day of July of any year, or who cease to belong to an exempt class on or after the same date, shall not be subject to the Community Tax for that year. (d) Corporations established and organized on or before the last day of June shall be liable for the Community Tax for that year. But corporations established and organized on or before the last day of March shall have twenty (20) days within which to pay Community Tax without becoming delinquent. Corporations established and organized on or after the first day of July shall not be subject to the Community Tax for that year. (e) If the tax is not paid within the time prescribed above, there shall be added to the unpaid amount an interest of twenty-four (24%) percent per annum from the due date until it is paid. SECTION 198. Community Tax Certificate. A Community Tax Certificate shall be issued to every person or corporation upon payment of the Community Tax. A Community Tax Certificate may also be issued to any person or corporation not subject to the Community Tax upon payment of One Peso (P1.00). SECTION 199. Presentation of Community Tax Certificate on Certain Occasions. (a) When an individual subject to the Community Tax acknowledges any document before a notary public, takes the oath of office upon election or appointment to any position in the government service; receives any license, certificate, or permit from any public authority; pays any tax or fee, receives any money from public funds, transacts any official business; or receives any salary or wage from any person or corporation, it shall be the duty of any person, officer or corporation with whom such transaction is made or business done or from whom any salary or wage is received to require such individual to exhibit the Community Tax Certificate. SDHCac The presentation of Community Tax Certificate shall not be required in connection with the registration of a voter. (b) When through its authorized officers, any corporation subject to the Community Tax receives any license, certificate, or permit from any public authority, pays any tax or fee, receives money from public funds, or transacts other official business it shall be the duty of the public official with whom such transaction or business is made or done, to require such corporation to exhibit the Community Tax Certificate. (c) The Community Tax Certificate required in the two preceding paragraphs shall be the one issued for the current year, except for the period from January until the fifteenth (15) of April each year, in which case, the certificate issued for the preceding year shall suffice. SECTION 200. Collection and Allocation of Proceeds of the Community Tax. (a) The Municipal Treasurer shall deputize the Barangay Treasurers, subject to existing laws and regulations, to collect the Community Tax payable by individual taxpayers in their respective jurisdictions; provided, however, that said Barangay Treasurer shall be bonded in accordance with existing laws. (b) One Hundred Percent (100%) of the proceeds of the Community Tax actually and directly collected by the Municipal Treasurer shall accrue entirely to the general fund of this Municipality. (c) The proceeds of the Community Tax collected through the Barangay Treasurers shall be apportioned as follows: (1) Fifty (50%) percent shall accrue to the general fund of the Municipality; and (2) Fifty (50) percent shall accrue to the Barangay where the tax is collected. CHAPTER VII General Administrative Provisions ARTICLE A Collection and Accounting of Municipal Taxes and Other Impositions SECTION 201. Tax Period. Unless otherwise provided in this Ordinance, the tax period for all local taxes, fees, and charges imposed under this Ordinance shall be the calendar year. SECTION 202. Accrual of Tax. Unless otherwise provided in this Ordinance, all taxes and charges imposed herein shall accrue on the first (1st) day of January of each year. However, new taxes, fees or charges, or changes in the rate of existing taxes, fees, or charges, shall accrue on the first (1st) day of the quarter next following the effectivity of the Ordinance imposing such new levies or taxes. SECTION 203. Time of Payment. Unless specifically provided herein, all taxes, fees, and charges imposed in this Ordinance shall be paid within the first twenty (20) days of January or each subsequent quarter as the case may be. SECTION 204. Surcharge for Late Payment. Failure to pay the tax described in this Article within the time required shall subject the taxpayer to a surcharge of twenty-five percent (25%) of the original amount of tax due, such surcharge to be paid at the same time and in the same manner as the tax due. SECTION 205. Interest on Unpaid Tax. In addition to the surcharge imposed herein, where the amount of any other revenue due to the municipality except voluntary contributions or donations, is not paid on the date fixed in the ordinance, or in the contract, expressed or implied, or upon the occurrence of the event which has given rise to its collection, there shall be collected as part of that amount an interest at the rate not to exceed two percent (2%) per month from the date it is due until it is paid, but in no case shall the total interest on the unpaid amount or a portion thereof exceed thirty-six (36) months. Where an extension of time for the payment of the tax has been granted and the amount is not paid in full prior to the expiration of the extension, the interest above-mentioned shall be collected on the unpaid amount from the date it becomes originally due until fully paid. SECTION 206. Collection. Unless otherwise specified, all taxes, fees and charges due to this municipality shall be collected by the Municipal Treasurer or his duly authorized representatives. Unless otherwise specifically provided in this Ordinance or under existing laws and ordinances, the Municipal Treasurer is hereby authorized, subject to the approval of the Municipal Mayor, to promulgate rules and regulations for the proper and efficient administration and collection of taxes, fees and charges herein levied and imposed. SECTION 207. Issuance of Receipts. It shall be the duty of the Municipal Treasurer or his authorized representative to issue the required official receipt to the person paying the tax, fee or charge wherein the date, amount, name of the person paying and the account for which it is paid, are shown. The Ordinance Number and the specific section thereof upon which collections are based shall invariably be indicated on the face of all official receipts acknowledging payment of taxes, fees, or charges. SETAcC SECTION 208. Record of Persons Paying Revenue. It shall be the duty of the Municipal Treasurer to keep a record, alphabetically arranged and open to public inspection during office hours, of the names of all persons paying municipal taxes, fees and charges. He shall, as far as practicable, establish and keep current the appropriate tax roll for each kind of tax, fee or charge provided in this Ordinance. SECTION 209. Accounting of Collections. Unless otherwise provided in this Ordinance and other existing laws and ordinances, all monies collected by virtue of this Ordinance shall be accounted for in accordance with the provisions of existing laws, rules and regulations and credited to the General Fund of the Municipality. SECTION 210. Examination of Books of Accounts. The Municipal Treasurer shall, by himself or through any of his deputies duly authorized in writing, examine the books of accounts and other pertinent records of the business establishments doing business within the municipality, and subject to municipal taxes, to ascertain, assess and collect the true and correct amount of the tax due from the taxpayer concerned. Such examination shall be made during regular business hours once every year for every tax period, which shall be the year immediately preceding the examination. Any examination conducted pursuant to the provisions of this Section shall be certified to by the examining official and such certificate shall be made of record in the books of accounts of the taxpayer concerned. In case the examination herein authorized is to be made by a duly authorized deputy of the Municipal Treasurer, there shall be written authority issued to the former which shall specifically state the name, address and business of the taxpayer whose books of accounts and pertinent records are to be examined, the date and place of such examination, and the procedure to be followed in conducting the same. For this purpose, the records of the Revenue District Office of the Bureau of Internal Revenue shall be made available to the Municipal Treasurer, his deputy or duly authorized representative. The forms and the guidelines to be observed for the proper and effective implementation of this Section shall be those prescribed by the Department of Finance. SECTION 211. Accrual to the General Fund of Fines, Costs, and Forfeitures. Unless otherwise provided by law or ordinance, fines, costs, forfeitures, and other pecuniary liabilities imposed by the court for violation of any municipal ordinance shall accrue to the General Fund of the municipality. SECTION 212. Automatic Adjustment of Fees. Fees collected by the Municipal Treasurer shall be automatically increased at the rate of Twenty percent (20%) every two (2) years. SECTION 213. Local Government's Lien. Local taxes, fees, charges and other revenues herein provide constitute a lien, superior to all liens, charges or encumbrances in favor of any person, enforceable by appropriate administrative or judicial action, not only upon any property or rights therein which may be subject to lien but upon also property used in business, occupation, practice of profession or calling, or exercise of privilege with respect to which the lien is imposed. The lien may only be extinguished upon full payment of the delinquent local taxes, fees, and charges including related surcharges and interest. ARTICLE B Civil Remedies SECTION 214. The civil remedies for the collection of local taxes, fees, or charges, and related surcharges and interest resulting from delinquency shall be: (a) By administrative action through distraint of goods, chattels or effects, and other personal property of whatever character, including stocks and other securities, debts, credits, bank accounts, and interest in and rights to personal property, and to levy upon real property and interest in or rights to real property; and (b) By judicial action. Either of these remedies or all may be pursued concurrently or simultaneously at the discretion of the Municipal Treasurer. SECTION 215. 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. ITCcAD (c) Publication. The officer shall forthwith cause a notification to be exhibited in not less than three (3) conspicuous places in the territory of the local government units where the distraint is made; specifying the time and place of sale, and the articles distrained. The time of sale shall not be less than twenty (20) days after notice to the owner or possessor of the property as above specified and the publication or posting of the notice. One place for the posting of the notice shall be at the Office of the Municipal Mayor. (d) Release of Distrained Property upon Payment Prior to Sale. If not any time prior to the consummation of the sale, all proper charges are paid to the officer conducting the same, the goods or effects distrained shall be restored to the owner. (e) Procedure of Sale. At the time and place fixed in the notice, the officer conducting the sale shall sell the goods or effects so distrained at public auction to the highest bidder for cash. Within five (5) days after the same, the Municipal Treasurer, shall make a report of the proceedings in writing to the Municipal Mayor. Should the property distrained be not disposed of within one hundred and twenty (120) days from the date of distraint, the same shall be considered as sold to the local government unit concerned for the amount of the assessment made thereon by the Committee on Appraisal and to the extent of the same amount, the tax delinquencies shall be canceled. Said Committee on Appraisal shall be composed of the Municipal Treasurer as Chairman, with a representative of the Commission on Audit and the Municipal Assessor as Members. (f) Disposition of Proceeds. The proceeds of the sale shall be applied to satisfy the tax including the surcharges, interest, and other penalties incident to delinquency, and the expenses of the distraint and sale. The balance over and above what is required to pay the entire claim shall be returned to the owner of the property sold. The expenses chargeable upon the seizure and sale shall embrace only the actual expenses of seizure and preservation of the property pending the sale, and no charge shall be imposed for the services of the local officer or his representative. Where the proceeds of the sale are insufficient to satisfy the claim, other property may, in like manner, be distrained until the full amount due, including all expenses, is collected. (g) Levy on Real Property. After the expiration of the time required to pay the delinquency tax, fee or charge, real property may be levied on before, simultaneously or after the distraint of personal property belonging to the delinquent taxpayer. To this end, the Municipal Treasurer, shall prepare a duly authenticated certificate showing the name of the taxpayer and the amount of the tax, fee or charge, and penalty due from him. Said certificate shall operate with the force of a legal execution throughout the Philippines. Levy shall be effected by writing upon said certificate of description of the property upon which levy is made. At the same time, written notice of the levy shall be mailed to or served upon the Assessor and Register of Deeds of the municipality who shall annotate the levy on the tax declaration and certificate of title of the property, respectively, and the delinquent taxpayer or, if he be absent from the municipality, to his agent or the manager of the business in respect to which the liability arose, or if there be none, to the occupant of the property in question. In case the levy on real property is not issued before or simultaneously with the warrant of distraint on personal property, and the personal property of the taxpayer is not sufficient to satisfy his delinquency, the Municipal Treasurer, shall within thirty (30) days after execution of the distraint, proceed with the levy on the taxpayer's real property. A report on any levy shall, within ten (10) days after receipt of the warrant, be submitted by the levying officer to the Sangguniang Bayan. (h) Penalty for Failure to Issue and Execute Warrant. Without prejudice to criminal prosecution under the Revised Penal Code and other applicable laws, the Municipal Treasurer, if he fails to issue or execute the warrant of distraint or levy after the expiration of the time prescribed, or if he is found guilty of abusing the exercise thereof by competent authority, shall be automatically be dismissed from the service after due notice and hearing. (i) Advertisement and Sale. Within thirty (30) days after levy, the Municipal Treasurer shall proceed to publicly advertise for sale or auction the property or a usable portion thereof as may be necessary to satisfy the claim and cost of sale; and such advertisement shall cover a period of at least thirty (30) days. It shall be effected by posting a notice at the main entrance of the city hall, and in a public and conspicuous place in the barangay where the real property is located, and by publication once a week for three (3) weeks in a newspaper of general circulation in the municipality. The advertisement shall contain the amount of taxes, fees or charges, and penalties due thereon, and the time and place of sale, the name of taxpayer against whom the taxes, fees or charges are levies, and a short description of the property to be sold. At any time before the date fixed for the sale, the taxpayer may stay the proceedings by paying the taxes, fees, charges, penalties and interests. If he fails to do so, the sale shall proceed and shall be held either at the main entrance of the municipal hall or on the property to be sold, or at any other place as determined by the Municipal Treasurer, conducting the sale and specified in the notice of sale. (j) Within thirty (30) days after the sale, the Municipal Treasurer or his deputy shall make a report of the sale to the Sangguniang Bayan, and which shall form part of his records. After consultation with the Sangguniang Bayan, and which shall form part of his records. After consultation with the Sangguniang, the Municipal Treasurer shall make and deliver to the purchaser a certificate of sale, showing proceedings of the sale, describing the property sold, stating the name of the purchaser and setting out the exact amount of all taxes, fees, charges and related surcharges, interests, or penalties: Provided, however, that any excess in the proceeds of the sale over the claim and cost of sales shall be turned over to the owner of the property. The Municipal Treasurer may, by a duly approved ordinance, advance an amount sufficient to defray the costs of collection by means of the remedies provided for in this Ordinance, including the preservation or transportation in case of personal property, and the advertisement and subsequent sale, in cases of personal and real property including improvements thereon. aHECST Redemption of Property Sold. Within one (1) year from the date of sale, the delinquent taxpayer or his representative shall have the right to redeem the property upon payment to the Municipal Treasurer of the total amount of taxes, fees or charges, and related surcharges, interests or penalties from the date of delinquency to the date of sale, plus interest of not more than two percent (2%) per month on the purchase price from the date of purchase to the date of redemption. Such payment shall invalidate the certificate of sale issued to the purchaser and the owner shall be entitled to a certificate of redemption from the Municipal Treasurer or his representative. The Municipal Treasurer or his deputy upon surrender by the purchaser of the certificate of sale previously issued to him, shall forthwith return to the latter the entire purchase price paid by him plus the interest of not more than two percent (2%) per month herein provided for, the portion of the cost of sale and other legitimate expenses incurred by him, and said property thereafter shall be free from the lien of such taxes, fees or charges and other related surcharges, interests, and penalties. The owner, shall not, however, be deprived of the possession of said property and shall be entitled to the rentals and other income thereof until the expiration of the time allowed for its redemption. (k) Final Deed of Purchaser. In case the taxpayer fails to redeem the property as provided herein, the Municipal Treasurer shall execute a deed conveying to the purchaser so much of the property as has been sold, free from liens of any taxes, fees, charges, related surcharges, interests and penalties. The deed shall sufficiently recite all the proceedings upon which the validity of the sale depends. (l) Purchase of Property by the Municipality for Want of Bidder. In case there is no bidder for the real property advertised for sale as provided herein or if the highest bid is for an amount insufficient to pay the taxes, fees, or charges, related surcharges, interests, penalties and cost, the Municipal Treasurer shall purchase the property on behalf of the municipality to satisfy the claim and within two (2) days thereafter shall make a report to his proceedings which shall be reflected upon the records of his office. It shall be the duty of the Registrar of Deeds concerned upon registration with his office of any such declaration of forfeiture to transfer the title of the forfeited property to this municipality without the necessity of an order from a competent court. Within one (1) year from the date of such forfeiture the taxpayer or any of his representative, may redeem the property by paying to the Municipal Treasurer the full amount of the taxes, fees, charges and related surcharges, interests or penalties, and the costs of sale. If the property is not redeemed as provided herein, the ownership thereof shall be fully vested on the municipality. (m) Resale of Real Estate Take for Taxes, Fees or Charges. The Sangguniang Bayan may, by a duly approved ordinance, and upon notice of not less than twenty (20) days, sell and dispose of the real property acquired the preceding paragraph at public auction. The proceeds of the sale shall accrue to the general fund of this municipality. (n) Collection of Delinquent Taxes, Fees, Charges or Other Revenues Through Judicial Action. The municipality may enforce the collection of delinquent taxes, fees, charges or other revenues by civil action in any court of competent jurisdiction. The civil action shall be filed by the Municipal Treasurer within the period prescribed in Section 194 of the Republic Act No. 7160, as implemented under Article 284 of the Implementing Rules and Regulations (IRR). (o) Further Distraint or Levy. The remedies by distraint and levy may be repeated if necessary until the full amount due, including all expenses is collected. (p) Personal Property Exempt from Distraint of Levy. The following property shall be exempt from distraint and the levy, attachment or execution thereof for delinquency in the payment of any local tax, fee or charge, including the related surcharge and interest: 1. Tools and the implements necessarily used by the delinquent taxpayer in the trade or employment; 2. One (1) horse, cow, carabao, or other beast of burden, such as the delinquent taxpayer may select, and necessarily used by him in his occupation; 3. His necessary clothing, and that of all his family; 4. Household furniture and utensils necessary for housekeeping and used for that purpose by the delinquent taxpayer, such as he may select, of a value not exceeding Ten Thousand Pesos (P10,000.00); 5. Provisions, including crops, actually provided for individual or family use sufficient for four (4) months; 6. The professional libraries of doctors, engineers, lawyers and judges; 7. One fishing boat and net, not exceeding the total value of Ten Thousand Pesos (P10,000.00), by the lawful use of which a fisherman earns his livelihood; and 8. Any material or article forming part of a house or improvement of any real property. EHACcT ARTICLE C Taxpayer's Remedies SECTION 216. Periods of Assessment and Collection. (a) Local taxes, fees, or charges shall be assessed within five (5) years from the date they became due. No action for the collection of such taxes, fees, or charges, whether administrative or judicial, shall be instituted after the expiration of such period: Provided, that taxes, fees, or charges which have accrued before the effectivity of the Local Government Code of 1991 may be assessed within a period of five (5) years from the date they became due. (b) In case of fraud or intent to evade the payment of taxes, fees, or charges, the same may be assessed within ten (10) years from discovery of the fraud or intent to evade payment. (c) Local taxes, fees, or charges may be collected within five (5) years from the date of assessment by administrative or judicial action. No such action shall be instituted after the expiration of said period: Provided, however, that taxes, fees and charges assessed before the effectivity of the LGC of 1991 may be assessed within a period of three (3) years from the date of assessment. (d) The running of the periods of prescription provided in the preceding paragraphs shall be suspended for the time during which: 1. The treasurer is legally prevented from making the assessment of collection; 2. The taxpayer requests for a reinvestigation and executes a waiver in writing before expiration of the period within which to assess or collect; and 3. The taxpayer is out of the country or otherwise cannot be located. SECTION 217. Protest of Assessment. When the Municipal Treasurer or his duly authorized representative finds that correct taxes, fees, or charges have not been paid, he shall issue a notice of assessment stating the nature of the tax, fee or charge, the amount of deficiency, the surcharges, interests and penalties. Within sixty (60) days from the receipt of the notice of assessment, the taxpayer may file a written protest with the Municipal Treasurer contesting the assessment; otherwise, the assessment shall become final and executory. The Municipal Treasurer shall decide the protest within sixty (60) days from the time of its filing. In cases where the protest is denied, the taxpayer shall have thirty (30) days from the receipt of denial or form the lapse of the sixty-day period prescribed herein within which to appeal with the court of competent jurisdiction otherwise the assessment becomes conclusive and un-appealable. SECTION 218. Claim for Refund of Tax Credit. No case or proceeding shall be maintained in any court for the recovery of any tax, fee, or charge erroneously or illegally collected until a written claim for refund or credit has been filed with the Municipal Treasurer. No case or proceeding shall be entertained in any court after the expiration of two (2) years from the date of payment of such tax, fee or charge, or from the date the taxpayer is entitled to a refund or credit. SECTION 219. Legality of this Code. Any question on the constitutionality or legality of this Ordinance may be raised on appeal within thirty (30) days from the effectivity thereof to the Secretary of Justice who shall render a decision within sixty (60) days from the date of receipt of the appeal: Provided, however, that such appeal shall not have the effect of suspending effectivity of this Ordinance and the accrual and payment of the tax, fee or charge levied herein: Provided finally, that within thirty (30) days after the receipt of the decision or the lapse of the sixty-day period without the Secretary of Justice acting upon the appeal, the aggrieved party may file the appropriate proceedings with a court of competent jurisdiction. ARTICLE D Miscellaneous Provisions SECTION 220. Power to Levy Other Taxes, Fees or Charges. The municipality may exercise the power to levy taxes, fees or charges on any base or subject not otherwise specifically enumerated herein or taxed under the provisions of the National Internal Revenue Code, as amended, or other applicable laws: Provided, that the taxes, fees or charges shall not be unjust, excessive, oppressive, confiscatory or contradictory to declared national policy. Provided, further, that the ordinance levying such taxes, fees or charges shall not be enacted without any prior public hearing conducted for the purpose. SECTION 221. Publication of the Revenue Code. Within ten (10) days after its approval, a certified copy of this Ordinance shall be published in full for three (3) consecutive days in a newspaper of local circulation. Provided, however, that in cases where there are no newspapers of local circulation, the same may be posted in at least two (2) conspicuous and publicly accessible places. SECTION 222. Public Dissemination of this Code. Copies of this Revenue Code shall be furnished to the Municipal Treasurer for public dissemination. SECTION 223. 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 the Local Government Code. EacHCD SECTION 224. Withdrawal of Tax Exemption Privileges. Unless otherwise provided in this Revenue Code, tax exemptions or incentives granted to, or presently enjoyed by all persons, whether natural or juridical, including government-owned or controlled corporations, except local water districts, cooperatives duly registered under RA 6938, non-stock and non-profit hospitals and educational institutions, business enterprises certified by the Board of Investment (BOI) as pioneer or non-pioneer for a period of six (6) and four (4) years, respectively, from the date of registration, business entity, association, or cooperatives registered under RA 6810, and printer and/or publisher of books or other reading materials prescribed by DECS as school texts or references, insofar as receipts from the printing and/or publishing thereof are concerned, are hereby withdrawn. CHAPTER VIII General Penal Provisions SECTION 225. Penalties for Violation of Tax Ordinance. Any person or persons who violates any of the provisions of this Ordinance or the rules or regulations promulgated by authority of this Ordinance shall, upon conviction, be punished by a fine of not less than One Thousand Pesos (P1,000.00) nor more than Two Thousand Five Hundred Pesos (P2,500.00) , or imprisonment of not less than one (1) month nor more than six (6) months, or both, at the discretion of the court. If the violation is committed by any juridical entity, the President, General Manager, or the individual entrusted with the administration thereof at the time of the commission of the violation shall be held responsible or liable therefore. Punishment by a fine or imprisonment as herein provided for, shall not relieve the offender from the payment of the tax, fee or charge imposed under this Ordinance. CHAPTER IX Final Provisions SECTION 226. Separability Clause. If for any reason, any section or provision of this Ordinance shall be held to be unconstitutional or invalid by competent authority, such judgment or action shall not affect or impair the other sections or provisions thereof. SECTION 227. Applicability Clause. All other matters relating to the impositions in this Ordinance shall be governed by pertinent provisions of existing laws and other ordinances. SECTION 228. Repealing Clause. All ordinances, rules and regulations, or part thereof, in conflict with, or inconsistent with any provisions of this Ordinance are hereby repealed or modified accordingly. SECTION 229. Special Transitory Provisions. Pending enactment of a Separate Market Code, existing provisions on markets and slaughterhouse fees of this ordinance are retained and deemed to be in full force and effect. Similarly, provisions for fishery rentals and fees shall be in full force and effect. SECTION 230. Effectivity. This Ordinance shall take effect on ________________. Enacted, _________________. [Revenue ordinances/measures take effect on the first day of the quarter following enactment.] n Note from the Publisher: Copied verbatim from the official copy. n Note from the Publisher: Copied verbatim from the official copy. n Note from the Publisher: Copied verbatim from the official copy. n Note from the Publisher: Copied verbatim from the official copy. n Note from the Publisher: Copied verbatim from the official copy.