An Ordinance Amending Article D of Ordinance No. 043 (028-01), Otherwise Known as the Revised Revenue Code of Candon City
Candon City Ordinance No. 242-04 • Local Tax Ordinances • Ilocos Sur • Dec 20, 2004
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December 20, 2004 Begun and held at the City Session Hall on Monday, the twentieth day of December, Two Thousand Four. CANDON CITY ORDINANCE NO. 242-04 AN ORDINANCE AMENDING ARTICLE D OF ORDINANCE NO. 043 (028-01), OTHERWISE KNOWN AS THE REVISED REVENUE CODE OF CANDON CITY BE IT ENACTED by the Sangguniang Panlungsod of the City of Candon, Province of Ilocos Sur in regular session assembled, SECTION 1. Article D of Ordinance No. 043 (028-01), otherwise known as The Revised Revenue Code of Candon City is hereby amended to read as follows: xxx xxx xxx ARTICLE D RENTAL OF CEMETERY LOTS Section 5D.01. Imposition of fees. There shall be collected the following rental fees for a lease of five (5) years: A. For the old existing Public Cemetery (Bagani Campo) 1) For newly constructed niches Bottom niche P1,500.00 Upper niche 1,000.00 2) Niche constructed over another 500.00 3) Interment in old niche 100.00 4) Lot without niche 100.00 5) Reopening of niche 50.00 B. Rental fee of burial lot at the frontage of the Public Cemetery (Bagani Campo) 1) 2.5 sq. m. (1.0m x 2.5 m) 5,000.00 2) 2.5 sq. m. burial lot with built-in niche 7,000.00 For renewal every five (5) years 2.5 sq. m. 2,500.00 Section 5D.02. Time of payment. The fee shall be paid to the City Treasurer upon application for a burial permit prior to the construction thereon of any structure whether permanent or temporary. Section 5D.03. Surcharge for late payment . Failure to pay the fee prescribed in this Article within the time required shall subject the taxpayer to a surcharge of ten percent (10%) of the original amount of fee due, such surcharge to be paid at the time and in the same manner as the fee due. Section 5D.04. Interest for late payment. In addition to the surcharge imposed herein, shall be imposed an interest of five percent (5%) per annum from the due date until the fee is fully paid. Where an extension of time for the payment of the fee 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 5D.05. Administrative Provisions . Permit to Construct. Any construction of whatever kind or nature in the public cemetery, whether temporary or perpetual use shall only be allowed upon issuance of the corresponding permit by the Mayor, upon recommendation of the City Health Officer. Renewal of Lease. In case a lessee intends to renew the lease after its termination, he must inform the City Health Officer within thirty (30) days before the expiration date of the lease, and shall pay the corresponding rental fees therefor. It shall also be the duty of the City Health Officer to prepare and submit to the City Mayor a list of the leases that are to expire five days prior to the expiration date. The City Health Officer shall send a reminder to the lessee of the expiration of his lease, two weeks prior expiration date of the lease. Non-renewal of Lease. If and when the lessee fails to renew the lease within a reasonable period of time, the city government has the right to remove the cadaver or its remains from the niche. Register. The City Health Officer shall keep a registry of lease of the cemetery, together with such additional information as may be required by the Sangguniang Panlungsod. Section 5D.06. Penalty. Any violation of the provisions of this Article shall be punished by a fine of not less than One Thousand (P1,000.00) Pesos but not more than Five Thousand (P5,000.00) Pesos or imprisonment of not less than One (1) Month but not more than Six (6) Months, or both such fine and imprisonment, at the discretion of the Court. xxx xxx xxx SECTION 2. Effectivity Clause. This ordinance shall take effect immediately upon its approval. (SGD.) ALFONSO D. SINGSON City Councilor (SGD.) ROBERT B. TUDAYAN City Councilor (SGD.) FRANCISCO L. BOA, JR. City Councilor EDILBERTO L. ABRERO City Councilor (SGD.) OSEAS I. DIASEN City Councilor MAXIMO P. ASTRERO City Councilor (SGD.) JULIO P. ACANCE City Councilor (SGD.) ERLINDA C. GOCHO City Councilor (SGD.) ROSARIO M. VILLALOBOS City Councilor (SGD.) CEASAR G. LLANES City Councilor (SGD.) NOEL D. SINGSON City Councilor KRISTELLE G. SINGSON City Councilor I HEREBY CERTIFY that this ordinance was approved by the Sangguniang Panlungsod on third and final reading during its regular session held at the City Session Hall on December 20, 2004. (SGD.) JERRY B.A. MALAMION Secretary to the Sangguniang Panlungsod ATTESTED: (SGD.) NESTOR R. ITCHON Vice Mayor & Presiding Officer APPROVED: (SGD.) ALLEN G. SINGSON City Mayor
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