Revised Revenue Code of the Province of Capiz

November 8, 2017 Excerpts from the Journal of the Regular Session No. 43-2017 of the Sangguniang Panlalawigan of Capiz (Term 2016-2019),Held in the Hall of Vice Governors, Capiz Provincial Capitol, Roxas City on November 08, 2017. CAPIZ PROVINCIAL ORDINANCE NO. 011-17 ENACTING THE REVISED REVENUE CODE OF THE PROVINCE OF CAPIZ Authors: Hon. Eduardo M. Magallanes, Hon. Camilo B. Robles, Hon. Enrique V. Martin, Hon. Blesilda P. Almalbis, Hon. Victor L. Tanco, Jr. CHAPTER I General Provisions ARTICLE A Title and Scope This ordinance shall be known as the REVISED REVENUE CODE of the PROVINCE OF CAPIZ .Subject to the provisions of the Local Government Code of 1991 and other pertinent laws and issuances, this Revenue Code shall govern the levy, assessment, collection and administration of the following taxes and fees, and other incidental impositions, in the Province of Capiz, to wit: HTcADC ARTICLE B Definitions and Rules of Construction SECTION 1B.01. Definitions . When used in this Code, the term: a. "Act" refers to R.A. 7942 otherwise known as the "Philippine Mining Act of 1995." "Agricultural product" includes the yield of the soil, such as corn, rice, wheat, rye, hay, coconuts, 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 of "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. b. "Amusement" is a pleasurable diversion and entertainment. It is synonymous to relaxation, avocation, pastime or fun. c. "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 performances. d. "Ancestral Lands" refer to all lands exclusively and actually possessed, occupied or utilized by Indigenous Cultural communities by themselves or through their ancestors in accordance with their customs and traditions since time immemorial, as may be defined and delineated by law. e. "Bed" of lakes, rivers, streams, creeks means the ground covered by water during its highest flood without causing inundation. f. "Block or Meridional Block" means an area bounded by one half (1/2) minute of latitude and one-half (1/2) minute of longitude, containing approximately eighty-one (81) hectares. g. "Bureau" refers to the Mines and Geosciences Bureau. h. "Business" means trade or commercial activity regularly engaged in as a means of livelihood or with a view to profit. i. "CaPENRO" refers to the Capiz Provincial Environment Natural Resources Office of the Province of Capiz. j. "Capital Investment" is the capital which a person employs in any undertaking, or which he contributes to the total capital of a partnership, corporation or any other juridical entity or association in a particular taxing jurisdiction. k. "CENRO" refers to the Community Environment and Natural Resources Office of the DENR. l. "Claim Owner" means the holder of valid and existing mining claims and/or mining lease contracts. m. "Decree" refers to Presidential Decree No. 1899 "Establishing Small-scale Mining as a New Dimension in Mineral Development." n. "Delivery Receipt" refers to a document that may be granted to permit holders to transport minerals/mineral products within the Province of Capiz. o. "DENR" refers to the Department of Environment and Natural Resources. p. "Department" means the Department of Environment and Natural Resources Office of the Republic of the Philippines. q. "Director" means the Director of Mines and Geosciences Bureau. r. "EPEP" refers to Environmental Protection and Enhancement Program of the proponent submitted to the DENR-MGB. s. "EIS" refers to the Environmental Impact Statement of the DENR. t. "Environmental Compliance Certificate (ECC)" refers to the document issued by the DENR Secretary or the Regional Executive Director certifying that based on the representation of the proponent and the preparers, as reviewed and validated by the EIA Review Committee, the proposed project or undertaking will not cause a significant negative environmental impact; that the proponent had complied with all the requirements of the EIS System and that the proponent is committed to implement its approved Environmental Management Plan in the EIS or mitigating measures in the initial Environmental Examination. aScITE u. "Excise Tax" applies to goods manufactured or produced in the Philippines for domestic sale or consumption or for any other disposition and to things imported. Examples of these goods are petroleum, mineral products, wine and liquor, and tobacco products. v. "Existing mining/quarrying rights" means a valid and subsisting claim or permit or any mining lease contract or agreement covering a mineralized area granted/issued under pertinent mining laws. w. "Extraction" refers to an act of process of taking, excavation and removing. x. "Fair Market Value" means the appraisal per cubic meter in the locality of ordinary stones, sand, gravel, earth and other resources, made periodically by the Provincial Treasurer. y. "Fee" means a charge fixed by law or Ordinance for the regulation or inspection of a business or activity. It shall include charges fixed by law or agency for the services of a public officer in the discharge of its official functions. zz. "Franchise" is a right or privilege, affected with public interest which 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. aa. "FTAA" refers to the Financial or Technical Assistance Agreement. bb. "Governor" means the Provincial Governor of Capiz. cc. "Government" refers to the government of the Republic of the Philippines. dd. "Gross Sales or Receipts" include the total amount or its equivalent representing the contract price, compensation or service fee, including the amount charged or materials supplied with the services and deposits or advance payments actually or constructively received during the taxable quarter for the services performed or to be performed for another person excluding discounts if determinable at the time of sales, sales return, excise tax, and value-added tax (VAT). ee. "Legal Officer" means the Legal Officer of the Province. ff. "Materials" refers to quarry, sand and gravel, ordinary earth, gemstone and guano resources. gg. "Mechanical Processing" refers to any operation on the sand and gravel and other loose and unconsolidated materials which will change its physical property or quality. "Mechanical Processing" in the provisions of DENR Administrative Order No. 96-40, refers to size classification, washing or size reduction, which in essence changes the minerals physical characteristics. hh. "MGB" means the Mines and Geo-sciences Bureau. ii. "MGDSU" means the Mines and Geo-sciences Development Services Unit. jj. "Minerals" refers to all naturally occurring inorganic substance in solid, gas, liquid, or any intermediate state, soil which support organic life, sand and gravel, guano excluding energy materials such as coal, petroleum, natural gas, radioactive materials and geothermal energy. This does not include mineral water. kk. "Mineral Products" means materials derived from ores, minerals and/or, rocks and prepared into a marketable state by mineral processing. ll. "Operator" includes the owner, manager, administrator, or any other person who operates or is responsible for the operation of a business establishment or undertaking. mm. "Ordinary Earth" means ordinary soil ("lupa"). nn. "Ore" means a naturally occurring substance or material or an element that can be mine and/or processed for profit. oo. "Ore Transport Permit" refers to the permit that may be granted to a contractor, accredited dealer, retailer, processor and other permit holders to transport minerals/mineral products outside of the Province. pp. "PENRO" refers to the Provincial Environment and Natural Resources Office of the DENR. qq. "Permit" means the license to engage in certain activities or business, or to practice certain privileges. rr. "Permit Area" refers to an area subject of mining permit. ss. "Permit Holder" means a holder of any mining permit issued under this Ordinance. tt. "Persons" means every natural or juridical being, susceptible of rights and obligations or of being the subject of legal relations. uu. "Province" means the Province of Capiz. vv. "Provincial Treasurer" means the Provincial Treasurer of Capiz. ww. "PMRB" means the Provincial Mining Regulatory Board. xx. "Private Land" refers to any land belonging to any private person or entity which includes alienable and disposable land being claimed by a holder, claimant or occupant who has already acquired a vested right thereto under the law, although the corresponding certificate or evidence of title or patent has not been actually issued. HEITAD yy. "Public Land" refers to any land of public domain which have been classified as agricultural land, mineral land, forest or timber land subject to management and disposition or concession under existing laws. zz. "Public Waters" refers to bodies of water belonging to public domain such as but not limited to seas, bays, creeks, streams, rivers and swamps. aaa. "Qualified Person" means any citizen of the Philippines having capacity to enter into contracts, or a corporation, partnership, association, cooperative or firm duly organize and existing under the laws of the Philippines authorized to do or engaged in Small Scale Mining or extracting sand, gravel and other quarry resources, or engaged in the business that requires the requisition, use or application of sand, gravel and other quarry and mineral resources. bbb. "Quarrying" means the process of extracting, removing and disposing quarry resources found on or underneath the surface of public or private land. ccc. "Quarry Resources" refers to any common rock or other mineral substances as the Director of the Mines and Geo-sciences Bureau may declare to be quarry resources such as, but not limited to ordinary earth, andesite, basalt, conglomerate, coral sand, diatomaceous earth and other filling materials, diorite, ryolite, rock phosphate, sandstone, serpentine, shale, tuff, volcanic cinders, and volcanic glass: Provided, that such quarry resources do not contain metals or metallic constituents and/or other valuable minerals. ddd. "Republic Act 8424" refers to the Comprehensive Tax Program or the National Internal Revenue Code. eee. "Sand and Gravel" means particles of rock measuring 0.0625 mm. and above. They are classified as follows: Sand refers to particles of rock measuring 0.0625 mm. to 1.99 mm. Gravel 2 mm. and above. a. Pebble smooth rounded stones ranging in diameter from 2 mm. to 63 mm. deposited by wave action along the beaches/shorelines. b. Cobble 64 mm. to 255 mm. c. Boulders means fragments of rock that measure 256 mm. and above. fff. "Small-scale Mining" refers to mining activities that rely heavily on manual labor using simple implements and methods and do not use explosives or heavy mining equipment. ggg. "Tax" means an enforced contribution, usually monetary in form, levied by the law making body on persons and properties subject to its jurisdiction for the precise purpose of supporting government needs. hhh. "Utilization" means the extraction or disposition of minerals. iii. "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 1B.02. 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 PD 231, as amended, otherwise known as the Local Tax Code; PD 464, as amended otherwise known as the Real Property Tax Code; and R.A. 7160 otherwise known as the Local Government Code of 1991, as the case may be. SECTION 1B.03. Rules of Construction . In constructing the provisions of this Code, the following rules of construction shall be observed unless inconsistent with the manifest intent of the provisions or when applied they would lead to absurdity or highly improbable results. a. General Rule . All words and phrases shall be construed and understood according to the common and approved usage of the language; but technical words and phrases and such other words in this Code which have acquired a peculiar or appropriate meaning shall be construed and understood according to such technical peculiar or appropriate meaning. b. Gender and Number . Every word in this Code implying the masculine gender shall extend to both male and female. Every word implying the singular number shall apply to several persons or things and every word implying the plural number shall extend and apply to one person or thing. c. 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 hereof, when expressed in days shall be computed by excluding the first day and including the last day, except when the last day falls on a Sunday or holiday in which case, the same shall be excluded from the computation, and the next business day shall be considered the last day. ATICcS d. References . All references to Chapters, Articles, Sections, are to the Chapters, Articles, Sections in this Code unless otherwise specified. e. 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 question involved thereon. f. Conflicting Provisions of Sections . If the provisions of different sections in the same chapter conflict with each other, the provision of the section which is last in point of sequence, shall prevail. CHAPTER II Provincial Taxes ARTICLE A Tax on Transfer of Real Property Ownership SECTION 2A.01. Imposition . There is hereby imposed a tax on the sale, donation, barter, or any other mode of transferring ownership or title of real property at the rate of fifty-five percent (55%) of one percent (1%) of the total consideration involved in the acquisition of the property or of the current fair market value in case the monetary consideration involved in the transfer is not substantial, or the current zonal value, whichever is higher. SECTION 2A.02. Exemption . The sale, transfer, or other mode of disposition of real property pursuant to R.A. 6657 shall be exempt from this tax. SECTION 2A.03. Time, Place and Manner of Payment . It shall be the duty of the seller, donor, transferor, executor or administrator to pay the tax herein imposed to the Office of the Provincial Treasurer within sixty (60) days from the date of the execution of the deed or from the date of the decedent's death. SECTION 2A.04. Surcharge for Late Payment . Failure to pay the tax on the date the tax is due will subject the taxpayer to a surcharge of twenty-five percent (25%) of the original tax due. SECTION 2A.05. Administrative Provisions . The Register of Deeds of the Province shall, before registering any deed, require the presentation of the evidence of payment of this tax. The Provincial Assessor shall, likewise make the same requirement before canceling an old tax declaration and issuing a new one in place thereof. Notaries public shall furnish the provincial treasurer with a copy of any deed transferring ownership or title to any real property within thirty (30) days from the date of notarization. SECTION 2A.06. Interest on Unpaid Tax . In addition to the surcharge for late payment, there shall be imposed upon the unpaid amount an interest of two percent (2%) per month from the due date until the tax is fully paid but in no case shall the total interest on the unpaid amount or portion thereof exceed thirty-six (36) months. ARTICLE B Tax on Business of Printing and Publication SECTION 2B.01. Imposition . There is hereby imposed on the business of persons engaged in the printing and/or publication of: a. Books, cards, posters, leaflets, handbills, certificates, receipts, pamphlets, and others of similar nature, a tax of fifty percent (55%) * of one percent (1%) of the gross annual receipts of the business for the preceding calendar year. b. For a newly started business, the tax shall be five percent (5%) 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 2B.02. Exemption . The receipts from the printing and/or publishing of books or other reading materials prescribed by the Department of Education (DepEd) as school texts or references are exempted from the tax herein imposed. SECTION 2B.03. Time and Manner of Payment . The tax due as imposed herein shall be paid on or before the twentieth (20th) day of the month of January in the Office of the Provincial Treasurer or office of the treasurer of the municipality where the business establishment is located or in the case of newly started business, within twenty (20) days from the date the business started to operate. SECTION 2B.04. Surcharge for Late Payment . Failure to pay the tax on the date the tax is due shall subject the taxpayer to a surcharge of twenty-five percent (25%) of the original tax due, such surcharge to be paid at the same time and in the same manner as the tax due. SECTION 2B.05. Interest in Unpaid Tax . In addition to the surcharge for late payment, this shall be imposed upon the unpaid amount of two percent (2%) per month from the due date until the tax is fully paid but in no case shall the total interest on the unpaid amount or portion thereof exceed thirty-six (36) months. TIADCc SECTION 2B.06. Administrative Provisions . The Municipal Treasurer of the municipality where the business is situated, or a deputy of the Provincial Treasurer duly authorized to examine the books of the business establishment involved for the purpose of determining and collecting the tax due. SECTION 2B.07. Penalties . Any violation of the provision of this article shall be punishable by a fine of not less than One Thousand Pesos (P1,000.00) nor more than six (6) months, or both, at the discretion of the court. ARTICLE C Franchise Tax SECTION 2C.01. Definition . When used in this article, franchise is a right or privilege, affected with public interest, which is conferred upon private persons or corporation, under such terms, and conditions as the government and its political subdivision may impose in the interest of public welfare, security and safety. SECTION 2C.02. Imposition . Notwithstanding any exemption granted by any law or other special law, a tax is hereby imposed on businesses enjoying a franchise at the rate of fifty-five percent (55%) of one percent (1%) of the gross annual receipts for the preceding calendar year based on the incoming receipt, or realized, within the territorial jurisdiction of the province of Capiz. In the case of newly started business, the tax shall be one-twentieth (1/20) of one percent (1%) of the capital investment. In the succeeding years, 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 2C.03. Sharing of Proceeds of the Tax . Sixty percent (60%) of the proceeds of the tax shall accrue to the General Fund of the province and forty percent (40%) to the General Fund of the municipality serviced by the business on the basis of the gross annual receipts derived there from by the franchise holder. SECTION 2C.04. Time, Place and Manner of Payment . The franchise tax above-mentioned shall be paid within the first twenty (20) days of January of each year at the Office of the Provincial Treasurer or at the Office of the Municipal Treasurer of the municipality where the business establishment is situated. SECTION 2C.05. Surcharge for Late Payments . Failure to pay the levied tax during the stipulated period 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 2C.06. Administrative Provisions . The Municipal Treasurer of the municipality where the business establishment under franchise is situated or a deputy of the Provincial Treasurer authorized by the latter in writing are hereby authorized to examine the books of said franchise holder for the purpose of determining and collecting the tax due. SECTION 2C.07. Interest in Unpaid Tax . In addition to the surcharge herein imposed, there shall also be imposed upon the unpaid amount an interest of two percent (2%) per month, from due date until the tax is fully paid but in no case shall the total interest on the unpaid amount or portion thereof exceed thirty-six (36) months. SECTION 2C.08. Penalty . Any violation of the provision of this Article shall be punishable by a fine of not less than One Thousand Pesos (P1,000.00) nor more than Five Thousand Pesos (P5,000.00) or imprisonment of not less than one (1) month nor more than six (6) months, or both, at the discretion of the Court. ARTICLE D Tax on Small Scale Mining, Sand, Gravel, and Other Quarry Resources SECTION 2D.01. Imposition of Tax . There is hereby imposed a tax of ten percent (10%) of the local fair market value in this province per cubic meter, enumerated below, of ordinary stones, sand, gravel, earth, and other quarry resources, such as but not limited to marble, granite, volcanic cinders, basalt, tuff and phosphate, extracted from the public lands or from the beds of the seas, lakes, rivers, streams, creeks, and other public waters within the territorial jurisdiction of the Province, at the following rates: QUARRY RESOURCES RATE a. Sand P200.00 b. Gravel P350.00 c. Ordinary Earth P240.00 d. Guano P50.00 e. Gemstone P150.00 f. Limestone P170.00 g. Marble P5,000.00 h. Other Quarry Resources P200.00 For purposes of establishing the fair market value per cubic meter of sand, gravel and other quarry resources on an annual basis, a committee is hereby created composed of: Provincial Treasurer Chairman Provincial Engineer Member Provincial Planning Development Coordinator Member Provincial Assessor Member Updating and fixing the fair market value basis for the imposition of tax on sand and gravel and other quarry resources shall need an enabling ordinance from the Sangguniang Panlalawigan. SECTION 2D.02. Exemptions . All persons, corporations, partnerships or associations granted gratuitous permits to remove or extract building or construction materials shall be exempt from payment of this fee if said materials are for grantee's exclusive personal use and not for sale. Likewise similar materials removed by government offices and agencies for infrastructure projects undertaken by administration and granted gratuitous permits are also exempted from the payment of this fee. AIDSTE SECTION 2D.03. Time, Place and Manner of Payment . The tax herein levied in accordance with Section 2D.01 of this Code, shall be paid to the Provincial Treasurer prior to the issuance of a permit by the Provincial Governor. Such tax may be paid in four (4) equal installments enumerated hereunder: a. The 1st installment, upon determination of sand and gravel, and quarry tax and before a Governor's Permit is issued; b. The 2nd installment must be three (3) months after the date of the 1st installment; c. The 3rd payment must be three (3) months after the date of the 2nd installment, and; d. The 4th install ent must be three (3) months after the date of the 3rd installment. A surety bond shall likewise be paid by the permittee to the Provincial Treasurer or the treasurer of the municipality where the materials are to be removed or extracted. Such bond shall be equal to the amount of tax paid as a guarantee for compliance with obligations and conditions stipulated in the permit. Upon filing of his application to extract sand, gravel or other quarry products, the permittee shall be required to pay a filing fee and inspection fee or verification fee, to cover the costs of forms to be supplied by the Office of the Provincial Treasurer, processing and verification of source of materials. SECTION 2D.04. Administrative Provisions . For the purpose of verification, the Provincial Engineer shall authorize a competent engineer to inspect and certify as to whether or not extraction of construction materials from the sources indicated by permittee in his application shall not endanger established public water supply and any public or private structures unless the prior clearance of the agency or owner concerned is obtained. The Municipal Treasurer shall furnish the copies of reports submitted by permittees to the Provincial Treasurer promptly within the first fifteen (15) days of the month together with the remittance of the share of the province in the proceeds of the tax. SECTION 2D.05. Surcharge on Late Payment . Failure to pay the tax imposed in this Article shall subject the tax payer to a surcharge of twenty-five percent (25%) of the amount of tax due; such surcharge shall be paid at the same time and the manner as the tax due. SECTION 2D.06. Penalties . In addition to the surcharge for the late payment, there shall be imposed upon the unpaid amount an interest of two percent (2%) per month, in no case shall the total interest exceed seventy-two percent (72%) or an equivalent of thirty-six (36) months interest. SECTION 2D.07. Distribution of Proceeds . The sharing in the proceeds of this tax shall be thirty percent (30%) for the province, thirty percent (30%) for the municipality and forty (40%) for the barangay where the materials are removed. ARTICLE E General Provision SECTION 2E.01. Permit to Take and Dispose of Minerals . No person, corporation, partnership or government entity/instrumentality shall be allowed to take and dispose of minerals from public water, public and private land, unless authorized under a permit issued by the Provincial Governor in accordance with this Ordinance. SECTION 2E.02. Who May be Granted a Permit . A permit may be granted to any qualified person, as herein defined, who has complied with the requirements prescribed by this Ordinance. Provided, further, that in case of government office, it must be duly recognized and existing and in need of materials for infrastructure projects as certified by the agency concerned. SECTION 2E.03. Condition Precedent . An application for a permit shall not be processed unless the applicant presents a resolution of the Sangguniang Barangay of the place where the extraction is to be conducted expressing conformity to the application. Within fifteen (15) days from receipt of the request/application for the resolution, the Sangguniang Barangay shall act on the same, otherwise the application shall be deemed approved. In case of denial of the application, the reasons therefore shall be stated, and the same may be appealed to the Sangguniang Bayan/Panlungsod for reconsideration or reversal. A similar favorable endorsement by the Sangguniang Bayan/Panlungsod having territorial jurisdiction over the area subject of the application shall likewise be submitted by the applicant. The submission of an Area Status/Clearance by the MGB declaring the area applied for as free from conflict with existing mining claims/rights/applications shall be part of the requirements for the issuance of the endorsement of the Sangguniang Bayan/Panlungsod. The Sangguniang Bayan/Panlungsod shall act on the application within fifteen (15) days from receipt of a request, therefore, otherwise the application shall be deemed approved. In case of denial by the Sangguniang Bayan/Panlungsod, the same may be appealed to the Sangguniang Panlalawigan for reconsideration. AaCTcI SECTION 2E.04. Verification of Area . The MGDSU shall conduct field verification of the area applied for and submit its report and recommendation to the Governor. Payment of verification fees shall be made to the Provincial Treasurer on the basis of section 2L.01.01 hereof. No permit shall be recommended for approval without the verification actually made. SECTION 2E.05. Application Involving the Same Area . In case of application involving the same areas, the application first registered, accompanied by mandatory requirements, shall be accepted and preferred. SECTION 2E.06. Rehabilitation of Excavated Areas . Holders of permits shall rehabilitate the excavated areas as provided for in the ECC and the Governor's Permit. To guarantee the faithful compliance herewith, a surety bond issued by a government or private bonding institution in the amount of Twenty Thousand Pesos (P20,000.00) per hectare or a fraction thereof shall be posted by the applicant. SECTION 2E.07. Assignment and Transfer . An application or permit may be assigned or transferred by the applicant or by the permittee, respectively, to any qualified person by an instrument duly filed and registered with the MGDSU. The transfer or assignment shall not be effective unless approved by the Governor and duly registered MGDSU. SECTION 2E.08. Waiver of Rights . A waiver of rights from the previous permit holder is secured by new applicants if the permit ends in less than one (1) year from the date of the expiry. In case of expired permits for a period of more than one (1) year, new applicants shall be accepted without securing the same. SECTION 2E.09. Suspension or Revocation of Permit . Without prejudice to other pertinent provisions hereof, permits issued under this Ordinance may be suspended or revoked by the Governor for the following grounds: a. Failure to comply with the terms and conditions of the permit and ECC, upon recommendation of the DENR; b. Violation of any provision of this Ordinance; c. Any violation of Sec. 151 of Republic Act No. 8424 and its implementing revenue regulations; d. Any misrepresentation in any statement made in the application or those later in support thereof or in documents required of permit holder; and e. When national interest and public welfare so require or for environmental protection or ecological reasons. Upon cancellation of the permit, the said areas shall automatically revert to their original status. SECTION 2E.10. Withdrawal from a Permit . The permit holder may, by giving due notice at anytime during the term of the permit, apply with the PMRB for the withdrawal of the permit due to causes which, in the opinion of the permit holder make continued mining operations no longer feasible or viable. The PMRB shall consider the notice and issue its decision within a period of thirty (30) calendar days: Provided, that the permit holder has met all his financial, fiscal, environmental and legal obligations at the time of withdrawal or has complied with his obligations as permit holder. The foregoing provision, notwithstanding, suspension or revocation of permit and withdrawal from permit shall not release the permittee from any and all obligations he may have, particularly with regard to ecological management at the time of suspension or revocation and withdrawal from permits. SECTION 2E.11. Renewal of Permit . Within sixty (60) calendar days before the expiration of the permit, the permit holder may submit to the PMRB an application to renew the permit accompanied by two (2) sets of the following requirements: a. Application for renewal; b. Comprehensive and validated technical report by the MGDSU on the outcome of the operations, including their environmental effects; c. Environmental Work Program duly prepared (signed and sealed by a licensed Mining Engineer or Geologist, in case of Quarry, Small-Scale Mining and Industrial Sand and Gravel permittees); d. Excise Tax Clearance from the Bureau of Internal Revenue; e. Audited report of expenditure incurred during the operation period; and f. Other supporting papers as the PMRB may require for the applicant to submit. SECTION 2E.12. Amendment of Volume . A permittee may apply for an increase in the volume of materials to be extracted by: EcTCAD a. Submitting a letter-request to the Governor, through the PMRB, for the increase in volume permitted for extraction; and b. Submission of an amended ECC covering and allowing said increase in volume for extraction, if applicable; Provided, however, that the corresponding taxes shall, as imposed by this Ordinance, be paid covering the additional quantity. SECTION 2E.13. Records of Extracted/Removed/Disposed Materials . The permit holder shall keep a Book of Accounts wherein there shall be entered every day, the quantity of materials removed or extracted from the area as well as the quantity disposed or sold during the day, their selling prices, the names and addresses of the persons or parties to whom the same were sold or disposed of. All Book of Accounts and records required to be kept in the preceding paragraph shall be open at all times for the inspection of the representatives of the Governor. Failure to maintain said Book of Accounts or the refusal of the permit holder to allow the concerned authorities to inspect the same without justifiable reason shall be subject to penalties imposed under section 20.02 hereof. SECTION 2E.14. Periodic Inspection . All operations conducted under a permit issued under this Ordinance shall be subject to periodic inspection by the duly authorized representative of the Governor or his deputies to determine compliance to the terms and conditions of the ECC and the Governor's Permit. SECTION 2E.15. Ending Inventory . The permit holder is required to submit to MGDSU a sworn Ending Inventory Report upon termination of the permit period. The report shall state the volume/quantity of the minerals extracted, stocked and not disposed of. SECTION 2E.16. Areas Close to Mining Applications . Pursuant to R.A. 7942 and in consonance with State policies and existing laws, areas may be closed to mining applications: The following areas are closed to mining applications: 1. Areas covered by valid and existing mining rights and mining/quarrying applications subject to Subsection b (3) of DENR Administrative Order No. 96-40 or the Implementing Rules and Regulations of R.A. 7942; 2. Old growth or virgin forests, proclaimed watershed forest reserves, wildness areas, mangroves forest, national parks, provincial/municipal forest, tree parks, green belts, game refuge, bird sanctuaries and areas proclaimed as marine reserves/marine parks and tourist zones as defined by law and identified components of the National Protected Areas System (NIPAS) pursuant to R.A. No. 7586 and such areas expressly prohibited there under, as well as under DENR Administrative Order No. 25, series of 1992, and other laws; 3. Areas which the DENR Secretary may exclude based, inter alia on proper assessment of the environmental impacts and implication on the sustainable land uses, such as built-up areas and critical watersheds with appropriate Barangay/Municipal/City/Provincial Sangguniang Ordinance specifying therein the location and specific boundary of the concerned area; and 4. Areas expressly prohibited by law. Mining applications which may have been accepted over the foregoing areas shall be reviewed and after due process, such areas may be denied or excluded. SECTION 2E.17. Areas Open to Mining Applications . The following areas are open to mining applications: a. Public or private lands not covered by valid and existing mining rights and mining applications; b. Lands covered expired/abandoned/cancelled mining/quarrying rights; c. Mineral Reservations; d. Timber or forest lands as defined in existing laws; e. In areas occupied/claimed by indigenous Cultural Communities, subject to the informed consent of the concerned communities, pursuant to Sections 16 and 17 of R.A. 7942 and Section 16 of DAO 9640, and without prejudice to further rules and procedural requirements that may hereafter be promulgated to implement Republic Act No. 8371, otherwise known as "Indigenous Peoples Right ACT" (IPRA); and f. In the case of Quarry, Ordinary Earth, Gemstone-gathering, clay or guano permit application, the written permission of affected landowner(s) or surface owner(s) shall also be required as mandatory requirements in the acceptance of such applications. SECTION 2E.18. Areas Which May be Opened for Mining Applications Subject to Conditions . The following areas may be opened for mining applications, the approval of which are subject to the following conditions: HSAcaE 1. Military & other Government Reservation, upon written clearance by the Government Agency having jurisdiction over such Reservation; 2. Areas near or under public or private buildings, cemeteries, archaeological and historic sites, bridges, highways, waterways, railroads, reservoirs, dams, or other infrastructure projects or private works, including plantations or valuable crops, upon written consent of the concerned Government Agency or Private Entity subject to technical evaluation and validation by the Bureau; 3. Areas covered by FTAA applications which shall be opened for quarry resources mining applications pursuant to Section 53 of DAO 96-40 the written consent of the FTAA applicants, excepts for sand and gravel applications which shall require no such consent; 4. Areas covered by small-scale mining under R.A. 7076 upon prior consent of the small-scale miners, in which case a royalty payments, upon the utilizations of the minerals, shall be agreed upon by the concerned parties and shall form a trust for the socio-economic development of the concerned community; and 5. DENR Project Areas upon prior consent from the concerned agency. SECTION 2E.19. Authority . The applicant/permittee may be represented by another person provided said authority is contained in a public instrument duly notarized and registered with MGDSU after the payments of required fees. SECTION 2E.20. Creation of the Provincial Adjudication Panel . There shall be created a Provincial Mining Adjudication Panel composed of representatives from the MGDSU, the Provincial Legal Office and the Sangguniang Panlalawigan. To hear and investigate appeals relating to adverse claims, protests and oppositions pertain to mining rights and applications upon recommendation of the MGDSU. The panel shall be chaired by the representative of the Provincial Legal Office. The panel shall submit its recommendations regarding conflicts and disputes to the Governor, whose judgment shall be considered final. SECTION 2E.21. Municipal/City Monitoring Committee . Further, there shall also be created a Municipal/City Monitoring Committee in each component municipality/city, to be composed of local government representatives from the Philippine National Police, the Municipal/City Engineer's Office, the executive environment officer, a representative from a duly accredited non-government organization and religious sector, to be chaired by the Chairman on Environment of the Sangguniang Bayan/Panlungsod. The members of the Committee shall be appointed by the Governor upon recommendation of the Municipal/City Mayor. Together with concerned representatives from the Provincial Government, this Committee shall apprehend violators of this Ordinance, likewise investigate disputes and violations arising from the provisions thereof and shall conduct administrative hearings as provided for in Section 2K.09. The Committee shall report their findings to the Governor whose decision on such disputes and violations shall be final. SECTION 2E.22. Barangay Monitoring Committee . There shall also be created a Barangay Monitoring Committee (BMC) in each municipality's/city's, Component Barangay, to be composed of the Kagawad on Environment, and representatives from the religious sector, an accredited non-government organization or people's organization (where applicable) as selected by the Sangguniang Barangay, to be chaired by the Punong Barangay. The membership of the BMC may be increased as the need arises. The responsibilities of the Barangay Monitoring Committee include the strict monitoring of mining activities in their jurisdiction and consequently, the apprehension of violators of the provisions of this Ordinance and the Governor's Permit. Together with the respective barangay officials, the Committee shall also ensure that proper Notices of Application for permits are properly posted in their barangays according to the provisions of Article VII of this Ordinance. SECTION 2E.23. Deputies . The MGDSU Staff, Provincial Treasurer, Provincial Legal Officer, Municipal Mayors with the assistance of the Municipal Monitoring Committee, Philippine National Police personnel and Punong Barangays with the assistance of the barangay monitoring committee shall be the deputies of the Governor, who shall perform functions provided for in the succeeding sections, and those that may assign from time to time in connection with provisions of this Ordinance. SECTION 2E.24. Capiz Provincial Environment and Natural Resources Office . The Regulatory Service Division of the Capiz Provincial Environment and Natural Resources Office, handles devolved function from the Department of Environment and Natural Resources (DENR) and is tasked, among others, to: a. Enforce all pertinent provisions of this Ordinance; b. Process permits for small-scale mining, guano collection, gemstone gathering, pebble picking, sand and gravel and other quarry and mineral resources; c. Verify and recommend the adjudication of mining conflicts to the Provincial Mining Regulatory Board; d. Impose and cause the collection of fees and charges for small-scale mining, guano collection, pebble-picking, gemstone gathering, sand and gravel and other quarry and mineral resources; e. Spearhead in organizing the involvement of local government units in safeguarding the extraction and disposition of sand and gravel, quarry and other mineral resources within its territorial jurisdiction; f. Formulate course of action/strategic plans to address the increasing environmental degradation caused by illegal mining and quarrying operations; and g. Conduct monitoring activities in coordination with local government units, the DENR and other agencies concerned on a scheduled basis. SECTION 2E.25. Provincial Treasurer . The Provincial Treasurer shall determine the fair market value in the locality of the materials covered by this Ordinance, collect all taxes and fees prescribed herein and shall inspect or cause the inspection of the permit holder Book of Accounts. HESIcT SECTION 2E.26. The Provincial Legal Office . In case of apprehension for violation of this Ordinance, the Provincial Legal Office shall be responsible for the preparation of documents necessary for the filing of complaints with the appropriate Prosecutor's Office or Courts of Law, if the circumstances warrant. SECTION 2E.27. Municipal/City Mayors, Punong Barangays and PNP Personnel . As deputies of the Governor in the enforcement of this Ordinance, Municipal/City Mayors, Punong Barangays and Personnel of the Philippine National Police assigned to the various municipalities of the province shall apprehend violators hereof and cause the immediate filling of appropriate criminal charges against them by the Chief of Police concerned in the proper Municipal Trial Court or Municipal Circuit Trial Court, as the case may be. ARTICLE F Small-scale Mining SECTION 2F.01. General Provision . Applications for small-scale mining permits shall be filed with the Provincial Governor through the PMRB for areas outside the mineral reservations and the Regional Director through the Bureau for areas within the mineral reservations. The guidelines and provisions specified in Mines Administrative Order No. MRD-41, series of 1984, Department Administrative Order No. 28 and MRDB Administrative Order Nos. 3 and 3A which are the Implementing Rules and Regulations of P.D. No. 1899 and the guidelines and provisions of Department Order No. 34, series of 1992 which are the Implementing Rules and Regulations of R.A. 7076, in so far as they are not inconsistent with the provisions of the Implementing Rules and Regulations of R.A. 7942, otherwise known as the "Philippine Mining Act of 1995," shall continue to govern small-scale mining operations. ARTICLE G Quarry, Sand and Gravel, Pebble Picking, Guano, Gemstone Gathering, Special Permit and Ore Dressing Test Permits SECTION 2G.01. Quarry Permit . Any qualified persons may apply for a Quarry Permit with the Provincial Governor through the PMRB for the extraction, removal and disposition of quarry resources covering an area of not more than five (5) hectares for a term not exceeding five (5) years from date of issuance thereof, renewable to like Periods but not to exceed a total term of twenty-five (25) years, subject to the succeeding provisions hereof. SECTION 2G.02. Sand and Gravel and Ordinary Earth Permits . a. Commercial Sand and Gravel Permit Any qualified person may apply for a Commercial Sand and Gravel Permit with the Provincial Governor, through the PRMB, for the extraction removal and disposition of sand and gravel, ordinary earth and other loosed or unconsolidated materials which are used in their natural state without undergoing mechanical processing covering an area of not more than two (2) hectares for a term of one (1) year from the action date of issuance thereof, renewable for like period in such quantities as may be specified in the permit: Provided, that any qualified person may only be granted one (1) permit in a municipality at any one time under terms and conditions as provided herein. Mechanical extraction shall only be allowed when the applicant has, in his initial application form, stated in the intent to use mechanical extraction and such mode of extraction is allowed under the ECC. In case the ECC is silent to the mode of extraction to be used, the PMRB shall give the authority to disallow the mechanical mode of extraction unless a written clarification is received from the DENR Regional Executive Director and the Environment Management Bureau allowing the mode of. b. Industrial Sand and Gravel Permit Any qualified person may apply for an Industrial Sand and Gravel Permit with the Provincial Governor through the PMRB for the extraction, removal and disposition of sand and gravel and other loose or unconsolidated materials that necessitates the use of mechanical processing covering an area of not more than five (5) hectares at any time for a term not exceeding three (3) years from the date of issuance thereof, renewable for like period but not to exceed a total term of fifteen (15) years. No operations shall be allowed until after the processing machinery or crushing equipment shall have been installed by the permittee; Provided, that the permittee may enter into an operating agreement with an owner of an existing processing plant; Provided, further, that failure of the permittee to install the required processing equipment within six (6) months from grant of the permit may cause the revocation of the permit. Note: Extraction of ordinary earth and like materials under Commercial/Industrial Sand and Gravel Permits shall be allowed, provided that the approving authority is notified and approves of such intent and projected volume of extraction prior to the approval of the permit; Provided, further, that the proponent shall comply with all the requirements of the approving authority. c. Exclusive Sand and Gravel Permit Any qualified person may apply for an Exclusive sand and gravel permit with the Provincial Governor through the PMRB for the extraction, removal and utilization of sand and gravel and other loose and unconsolidated materials from public land for his own use covering an area of not more than one (1) hectare for a non-renewable period not exceeding sixty (60) calendar days and a maximum volume of fifty (50) cubic meters: Provided, that there will be no commercial disposition thereof. SECTION 2G.03. Gratuitous Permit . a. Government Gratuitous Permit Any government entity/instrumental in need of quarry, sand and gravel or loose/unconsolidated material in the construction of building(s) and/or infrastructure for public use or other purpose may apply for a Government Gratuitous Permit with the Provincial Governor through the PMRB for a period coterminous with the project but not to exceed one (1) year in public/private land(s) covering an area of not more than two (2) hectares. The applicant shall submit a project proposal stating where the materials to be taken shall be used and the estimated volume needed. caITAC b. Private Gratuitous Permit Any landowner may apply for a Private Gratuitous Permit with the Provincial Governor through the PMRB for the extraction, removal and utilization of quarry, sand and gravel or earth/soil loose/unconsolidated materials from his/her land for a non-renewable period of sixty (60) calendar days: Provided, that there is adequate proof of ownership and that the materials shall be for personal use. SECTION 2G.04. Guano . Any qualified person may apply for a guano with the Provincial Governor through the PMRB for the extraction removal, disposition, and/or utilization of loose, unconsolidated guano and other organic fertilizer deposits in specific caves and/or confined sites for a term of one (1) year or upon extraction of the quantity as specified in the permit: Provided, that only one (1) Guano Permit shall be issued for the same cave in the area: Provided, further; that the maximum area for the guano permit that a qualified person may hold at any one (1) time shall not more than five (5) hectares. Provided, however that no resident of the municipality is interested in applying or if he has applied, failed to comply with the requirements in support of his applications, within sixty (60) * days from filling his application, non-residents application shall be accepted. a. Gratuitous Guano Permit A Gratuitous Guano Permit may be granted to an individual for his/her personal use or to any government agency in need of the materials within sixty (60) days and in such quantity of not more than two thousand kilogram (2,000 kgs.) b. Commercial Guano Permit A commercial Guano Permit may be granted to a qualified person for sale or commercial disposition thereof within one (1) year and in such quantity as may be specified thereof. SECTION 2G.05. Gemstone-gathering . Any qualified person may apply for a gemstone gathering permit with the Provincial Governor through the PMRB for the extraction, removal and utilization of loose stones useful as gemstones for a term not exceeding one (1) year from the date of issuance thereof, renewable for like periods. Provided, further, that the permit holder has complied with all the terms and conditions of the original permit as provided herein and has not been found guilty of violation of any provision of the Act and this Ordinance. SECTION 2G.06. Pebble-picking Permit . Upon application with the Provincial Governor through the PMRB, a special permit for Pebble-Picking for the manual gathering/removal of pebbles along the beaches/shorelines may be granted to any cooperative duly registered with the Cooperative Development Authority (CDA), whose members are residing in the area where pebble resources are available. The permit shall be for a term not exceeding one (1) year from the date of issuance thereof, renewable for like periods; Provided, that the application for renewal shall be filed before the expiry date of the original permit as provided herein and has not been found guilty of violation of any provision of the Act and this Ordinance. SECTION 2G.07. Governor's Special Permit . The Governor may issue a Special Permit to any qualified who may wish to extract, remove and transport sand and gravel, soil and other loose and unconsolidated materials subject to verification of MGDSU, under the following circumstance and purpose: 1. Excess materials from diggings, construction surplus of any earth movement activities conducted by private or public entities, provided it is for personal use only; 2. Materials of limited volume which are necessary for small infrastructure projects conducted by any contractor which are for public benefit or general use such as rip rapping, flood control and the like; 3. Remaining materials extracted prior to the expiration of a valid permit which have not been disposed of but previously covered by a valid permit; 4. Materials necessary for emergency repairs for damage infrastructures resulting from disaster; 5. Materials of limited volume source from private property for personal use only; 6. Mandatory requirements: ICHDca a. Duly accomplished and notarized application form; b. Resolution from the concerned barangay stating that the said barangay interposes no objection to the proposed extraction activity; c. Sketch plan of the target area; d. Payment of required feed as stipulated in the Ordinance; e. Work Program stating the volume needed, where material are supplied, time frame of the project; 7. Terms and Conditions to be imposed: a. That the period of the grant shall be co-terminus with the volume allowed in the permit or upon the stipulated expiration thereof, but in no case shall exceed two (2) months; b. The materials authorized to be removed shall be strictly for the purpose stated in the application and in no case shall the same be disposed of commercially, otherwise persons responsible for prosecution under the appropriate law; c. The quarrying operations shall be managed in a technically and environmentally responsible manner to achieve a safe, non-polluting and self-sustaining post disturbance land form; d. Minimal administrative fees shall be imposed to all applications however, excise taxes may not be imposed except where the project is undertaken by a private contractor. SECTION 2G.08. Sample/Ore Dressing Test Permit . Any qualified person may apply for a Sample/Ore Dressing Test Permit with the Governor, through the PMRB, for the extraction, removal, transport and testing of minerals, subject to the following guidelines: 1. Proponent has a pending application for a Governor's Permit duly filed and with all mandatory requirements for filing complied with, to include all regulatory fees; 2. Letter-request to the Governor, through the PMRB, for such ore sample(s)/ore dressing test(s); 3. Submit description of particular ore dressing/tests to be undertaken or particular use of sample(s) by attaching the following to the letter-request: a. Mineral subject of ore dressing/sample(s); b. Type/stages of ore dressing to be utilized; c. Expected output(s) or results of tests run; d. Assay/lab tests to be undertaken; and e. Other relevant information. 4. Conditions to be imposed: a. Inspection of area where mineral sample(s) is to be taken; b. Volume to be extracted/transported will be determined after evaluation of the ore dressing process by the PMRB; and c. Except for sample purposes in limited volumes to prospective buyers/end-users, no commercial disposition of dressed mineral/ore shall be allowed until the permit (SSM/Quarry) is issued/granted. Samples shall be covered by a special certification specifying nature of product and volume allowed. 5. Approval by the Governor of the request is subject to the endorsement of the PMRB. Said approval shall be for a specified period/limited time frame as may be determined to be reasonable; 6. Report(s) of ore dressing/test run for submission to the Office of the Governor, with a copy to be furnished the PMRB, to include among others, assay/lab results and volume of dressed mineral. Non-submission of these reports may be a ground for the denial of the Governor's Permit. SECTION 2G.09. Mandatory Requirements for Quarry, Sand and Gravel, Pebble-picking, Guano, Gemstone Gathering and Small-scale Mining Permit . Upon payment of the filing fees, the applicant shall submit the following mandatory requirements: 1. Three (3) blueprint copies and the original survey plan (Bureau of Lands-Form No. 1) of the area applied for duly signed and sealed by a licensed geodetic engineer, with the following documents attached: a. Computations of latitude and longitude of corner "1" on a separate sheet duly signed by a geodetic engineer; b. Computations of conversion from Geographic to Grid and vice-versa of reference monument and corner "1" on a separate sheet duly signed by a geodetic engineer; c. Photocopy of Professional Regulations Commission Card of geodetic engineer (front and back);and d. Photocopy of Mines Geodetic Engineer, Inc. Identification Card (front and back). Note: The geodetic engineer shall be required to indicate the date of survey, his/her professional license number, the duration of validity, including the Professional Tax Receipt (PTR) number on the survey plan. TCAScE 2. Notarized accomplished application form with one (1) 2" x 2" picture of the proponent; 3. Five (5) colored pictures of the applied area including all panoramic angles; 4. Endorsement through resolution from the Sangguniang Barangay/Sangguniang Bayan/Sangguniang Panlungsod stating among others that the barangay/city/municipality/province interposes no objection to the area subject of the application and that the proposed extraction will not adversely affect any proposed, on-going or existing project of the barangay; and 5. Excise Tax Clearance from the Bureau of Internal Revenue. SECTION 2G.10. Mandatory Requirements for Gratuitous Permit . a. Government Gratuitous Permit 1. Letter-request from the proponent; 2. Duly accomplished and notarized application form (form provided by MGDSU); 3. Resolution from the concerned barangay, stating among others that the barangay interposes no objection to the proposed project; 4. Survey plan of the target area duly signed by a licensed geodetic engineer; 5. ECC or Certificate of Non-coverage of ECC from the DENR; 6. Work program indicating the timeframe of extraction; 7. Statement that there is no fund allocation for the cost of required materials and that the project is conducted by administration; and 8. Payment of the required fees as stipulated in this Ordinance. b. Guano Gratuitous Permit 1. Duly accomplished application form; 2. Proof of ownership or certification of status of land from the CENRO concerned; 3. Sketch plan (Engineer's signature not required); 4. Resolution from the said barangay interposing no objection to the proposed project; 5. Brief project description and work program; 6. Pictures of the area; and 7. Field Inspection and favorable endorsement of MGDSU. SECTION 2G.11. Workflow of Permit Processing . The PMRB and MGDSU may recommend the appropriate workflow for permit processing as well as specific revisions thereto as may be deemed necessary without necessity of amending this Ordinance, subject to the approval of the Governor. SECTION 2G.12. Additional Requirements for Quarry, Sand and Gravel, Pebble-picking, Gemstone-gathering and Small-scale Mining . Upon receipt of the Area Clearance issued by MGB. The applicant may submit the following additional requirements: 1. Endorsement from the Sangguniang Bayan/Panlungsod concerned; 2. Certification of Posting of the endorsed Notice of Application by the concerned offices/agencies; 3. Work Program (with format as provided by MGDSU for Industrial Sand and Gravel, Small-Scale Mining and Quarry applications signed by a licensed mining engineer); 4. Restoration/Rehabilitation Plan (with format as provided by MGDSU); 5. Proof of financial capability to undertake the activity pursuant to work program and Environmental Protection and Enhancement Program such as the following; 6. ECC with site verification report from the DENR; 7. Other additional requirements, where applicable: For corporations: Registered Articles of Corporation and By-laws Certificate of Registration of corporation/partnership/association/cooperative Notarized Secretary's Certificate or Board Resolution assigning as authorized representative or liaison officer For partnership, associations or cooperatives: Certificate of Registration of Partnership Notarized Secretary's Certificate or Board Resolution assigning as authorized representative or liaison officer For permits involving private land: Certified photocopy of Transfer Certificate of Title or Original Certificate of Title Notarized affidavit of Lot Owner's Consent For permits involving public land: Certification as to status of land from CENRO concerned For Commercial Guano or Pebble-Picking Permit: Certification from the barangay captain of the concerned barangay stating the applicant has established domicile in the barangay; and cTDaEH 8. Other requirements that may be assigned by the approving authority. SECTION 2G.13. Terms and Conditions for Quarry, Industrial and Commercial Sand and Gravel, Guano Commercial, Small Scale Mining, Pebble-picking and Gemstone-gathering Permits . The following terms and conditions shall be incorporated in Quarry, Industrial and Commercial Sand and Gravel, Guano Commercial, Small Scale Mining, Pebble-Picking and Gemstone-Gathering Permits: 1) The permit shall be for the exclusive use and benefit of the permit holder and shall not be transferred or assigned without prior written approval by the Provincial Governor; 2) Unless otherwise renewed or amended, the permit shall ipso facto terminate after the whole quantity and kind of materials specified therein have been removed or taken; 3) The term of the permit shall be for a period as specified therein from the date of issuance thereof, provided, that no renewal of the permit shall be allowed unless the permit holder has complied with the terms and conditions of the permit and shall not have been found guilty of violating any provision of the Act and DAO 96-40; 4) The extraction, removal and/or disposition of materials under the permit shall be confined within the area specified therein, the boundaries of which, according to the application, are established on the ground with prominent marks; 5) For Quarry, Industrial/Commercial Sand and Gravel and Small Scale Mining Permits, no extraction, removal and/or disposition of materials shall be allowed within a distance of one (1) kilometer from the boundaries of reservoirs established for public water supply, archaeological and historical sites or of any public or private works or structures, unless the prior clearance of the concerned government agency/ies or owner is obtained. No extraction, removal and/or disposition of materials shall likewise be allowed in offshore areas within five hundred (500) meters distance from the coast and two hundred (200) meters from the mean low tide level along the beach; 6) The permit/permit area can be inspected and examined at all times by the deputies of the Governor; 7) The permit holder shall furnish the records of accounting and other relevant data from its operations and these book of accounts and records shall be open for inspection by the deputies of the Provincial Governor; 8) The permit holder shall pay fees, taxes and other obligations in accordance with the provisions of this Ordinance and other existing laws, rules and regulations; 9) The permit holder shall file the required reports as indicated in Section 2N.01 of this Ordinance; 10) The permit holder shall comply with the terms and conditions of the ECC, which shall form part of the terms and conditions of the permit; 11) The permit holder shall manage its operations in a technically and environmentally responsible manner to achieve a safe, non-polluting and self-sustaining post disturbance landform; 12) The permit holder shall assume full responsibility and be liable for damages to private and/or public property/ies that may be occasioned by its operations under the Permit; 13) The permit holder shall conduct its operations in accordance with the provisions of the Act and its implementing rules and regulations; 14) The permit holder shall not interfere with the rights of other permit holders/operators, contractors; 15) The permit holder shall not, by virtue of the permit, acquire any title over the permit area, without prejudice to its acquisition of the land/surface rights through any mode of acquisition provided by laws; 16) The permit holder shall conform to laws, rules and regulations regarding, among others, labor, safety and health standards; 17) The permit holder shall recognize and respect the rights, customs and traditions of local communities, particularly indigenous cultural communities; 18) The permit holder shall immediately stop digging and extracting materials the moment man-made articles or artifacts are found. He/she shall notify the Director of the National Museum of such findings, in which case, the digging shall be under the supervision of the National Museum until said artifacts are recovered; cSaATC 19) The permit holder shall comply with his/her obligations under the Environmental Protection and Enhancement Program (EPEP) and Annual EPEP, including the allocation of the prescribed annual environmental expense pursuant to Section 171 of DENR Administrative Order 96-40 (DAO 96-40); 20) No explosives shall be used in small-scale mining operations; 21) The permit holder shall comply with pertinent provisions of the Act, DAO 96-40 and such other terms and conditions not inconsistent with the Constitution, the Act and DAO 96-40, as well as those which the Provincial Governor may deem to be for the national interest and public welfare; 22) The permit shall be subject to cancellation, revocation and termination as provided for in Section 100 of DENR Administrative Order No. 96-40; and 23) The permit holder shall be bound by all other conditions that may be stipulated in the permit by the approving authority. Apart from the terms and conditions mentioned above, the following condition shall also apply for Pebble-Picking and Gemstone-Gathering Permits: The removal/gathering of pebbles and gemstones shall be conducted manually without the aid of any mechanized equipment and shall be confined within the limits of the permitted area as specified in the special permit with the boundaries established on the ground with prominent marks. SECTION 2G.14. Terms and Conditions for Government Gratuitous and Special Permits . A gratuitous permit may be issued under the following conditions: 1) That the period of the grant shall be co-terminous with the term of the project, but not to exceed one (1) year for the Government Gratuitous Permits and sixty (60) days for Special Permits; 2) That for Government Gratuitous Permits, the permit holder shall comply with the terms and conditions of the ECC, which shall form part of the terms and conditions of the permit; 3) That the applicant shall submit a project proposal where the materials to be taken shall be used and the estimated volume needed; 4) That the government office concerned shall whenever practicable, use and utilize its own vehicles and equipment in extracting, hauling and transporting the materials: Provided, however, that the permittee may enter into a contract with a private person/entity for the purpose of hauling and transporting such materials; 5) That the materials authorized to be removed shall be strictly for infrastructure projects and in no case shall the same be disposed of commercially, otherwise, persons responsible therefore shall be liable for prosecution under appropriate laws; 6) That the permittee shall submit the required reports as provided in Section __ of this Ordinance; 7) That in exceptional cases, more than one (1) permit may be granted to the applicant depending upon the volume of materials needed, project proposal, proximity, size and other factors; and 8) That the permit holder shall be bound by all other conditions that may be stipulated in the permit by the approving authority. SECTION 2G.15. Terms and Conditions for Exclusive Sand and Gravel and Guano Gratuitous Permits . 1) That the permit shall be for the exclusive use of the permit holder and shall not be transferred without the prior written approval of the Provincial Governor; 2) That extraction shall not exceed the volume specified in the permit; 3) That extraction shall be limited to the permit area as specified in the survey plan; 4) That the materials authorized to be removed shall be strictly for the permit holder's personal use and in no case shall the same be disposed of commercially, otherwise, person responsible therefore shall be prosecuted under appropriate laws; 5) The permit holder shall assume full responsibility and shall be liable for damages to private and/or public property that may be occasioned by his/her extraction or operation under the permit; 6) That the permit may be suspended or revoked at any time by the Provincial Governor, when in his opinion public interest, welfare and peace and order conditions so require or demand upon failure of the permittee to comply with the other terms and conditions stated in the permit or for ecological reasons without any obligations on the part of the government; 7) The permit shall ipso facto terminate after the whole quantity and kind of materials specified therein have been removed or taken or immediately after the expiration of the term thereof, and to such other conditions that the Provincial Governor may impose; and 8) The permit holder shall be bound by all other conditions that may be stipulated in the permit by the approving authority. SECTION 2G.16. Terms and Conditions for Private Gratuitous Permit . 1. That the permit shall be for the exclusive use of the permit holder and shall not be transferred without the prior written approval of the Provincial Governor; 2. That extraction shall not exceed the volume specified in the permit and only manual mode of extraction shall be allowed for operation; 3. That extraction shall be limited to the permit area as specified in the survey plan; cHDAIS 4. That the materials authorized to be removed shall be strictly for the permit holder's personal use and in no case shall the same be disposed of commercially, otherwise, person responsible therefore shall be prosecuted under appropriate laws; 5. The permit holder shall assume full responsibility and shall be liable for damages to private and/or public property that may be occasioned by his/her extraction or operation under the permit; 6. That the permit may be suspended or revoked at any time by the Provincial Governor, when in his opinion public interest, welfare and peace and order conditions so require or demand upon failure of the permittee to comply with the other terms and conditions stated in the permit or for ecological reasons without any obligations on the part of the government; 7. The permit shall ipso facto terminate after the whole quantity and kind of materials specified therein have been removed or taken or immediately after the expiration of the term thereof, and to such other conditions that the Provincial Governor may impose; and 8. The permit holder shall be bound by all other conditions that may be stipulated in the permit by the approving authority. SECTION 2G.17. Revisions to Terms and Conditions for Permits . The MGDSU may recommend revisions to the above-mentioned terms and conditions of permits without the necessity of amending this Ordinance, subject to the approval of the Governor. ARTICLE H Provincial Mining Regulatory Board SECTION 2H.01. Provincial Mining Regulatory Board . The Provincial Mining Regulatory Board (PMRB) is created pursuant to the pertinent provision of Republic Act No. 7942, the "Philippine Mining Act of 1995" and Republic Act No. 7076, the "People's Small-Scale Mining Act of 1991" and their implementing rules and regulations. DENR Administrative Order No. 34, series of 1992, respectively. The Provincial Mining Regulatory Board shall be composed of the following: a. The concerned Regional Director or his/her duly authorized representative (as Chairman) b. Provincial Governor or his/her representative (as Vice-Chairman) c. Small-Scale Mining representative d. Large-Scale representative e. Representative of Sand and Gravel/Quarry Permittees f. DENR-accredited environmental Non-government Organization representative Provided however, that the membership of the board may be increased upon the Recommendation of its member as the need arises and upon the approval of the Secretary of the Department of Environment and Natural Resources. SECTION 2H.02. Functions of Provincial Mining Regulatory Board . The Provincial Mining Regulatory Board shall have the following functions: a. Accept, process and evaluate applications and recommend administrative charges and fees for Quarry, Sand and Gravel, Guano Collection, Gemstone-Gathering, Pebble-Picking, Small-Scale Mining, Special Permits and Ore Dressing Test Permit duly filed with the same; b. Declare and segregate existing gold-rush areas for small-scale mining; c. Reserve future gold and other mining area for small-scale mining; d. Awards contract to small-scale miners; e. Formulate and implement rules and regulations related to small-scale mining; f. Settles disputes, conflicts or litigation over conflicting claims within a peoples small-scale mining area, an area that is declared a small-scale mining area; and g. Perform such other functions may be necessary to achieve the goals and objectives of R.A. 7942 and R.A. 7076. SECTION 2H.03. Filling Application . Any qualified person may apply for a Sand and Gravel, Guano, Gemstone, Pebble-picking, Small-Scale Mining and other quarry resources permit filed with the PMRB, through the MGDSU. SECTION 2H.04. PMRB Secretariat . Personnel from the Capiz Provincial Environment and Natural Resources Office shall be assigned to serve as the Secretariat for the PMRB. The Secretariat shall accept and process Quarry, Sand and Gravel, Guano Collection, Gemstone Gathering, Pebble-Picking, Small-Scale Mining, Special Permits and Ore Dressing Test Permits duly filed with the board. The PMRB shall define the specific duties and responsibilities of the Secretariat. ISHCcT SECTION 2H.05. PMRB Operational Fund . In order that the PMRB can effectively perform its mandated function a budget for its operation shall be appropriated. The amount which shall not exceed 20% of the annual administrative and extraction fees shall be appropriated based on the fees collected by the province of the third year preceding the budget year. SECTION 2H.06. Honoraria of the Members of the PMRB . The chairman and members and the Secretariat of the Provincial Mining Regulatory Board shall receive compensation in the form of honorarium in the amount of one thousand pesos (P1,000.00) and five hundred pesos (P500.00) each respectively, for attendance in one meeting retroactive after the creation of the PMRB. The honoraria shall be disbursed from the administrative fees or extraction fees paid by the applicant/permittee for sand, gravel, ordinary, earth, guano, gemstone, quarry, resources and small-scale mining. The honoraria herein mentioned shall take effect upon approval of this ordinance. ARTICLE I Area Clearance SECTION 2I.01. Area Status/Clearance . Within two (2) working days from receipt of the sand and gravel, ordinary earth, guano, gemstone, pebbles, quarry and small-scale mining permit application; the MGDSU shall transmit a copy of the location map/sketch plan of the applied area to the MGB for Area Status/Clearance. Upon notification of the applicant by the MGDSU as to the transmittal of said document to the MGB, it shall be the responsibility of the applicant to secure the necessary Area Status/Clearance from the MGB. SECTION 2I.02. Procedures in Applying for Area Status and Clearance from Concerned Department Sectors . The following shall be required for applications for area clearance: 1. The transmittal Notice from the MGDSU. 2. Two (2) copies of the survey plan with the following attachments: a. Computations of latitude and longitude of corner "1" on a separate sheet duly signed by a licensed geodetic engineer; b. Computations of conversions from Geographic to grid and vice-versa of reference monument and corner "1" on a separate sheet duly signed by a licensed geodetic engineer; c. Photocopy of Professional Regulation Commission Card of Geodetic Engineer; and d. Photocopy of Mines Geodetic Engineer, Inc. Identification Card (front and back). 3. Notarized application form The procedures in applying for Area Status and Clearance from concerned department sectors shall be formulated by the PMRB and MGDSU without necessity of amending this Ordinance, subject to the approval of the Governor. ARTICLE J Posting of Notice of Application SECTION 2J.01. Posting of a Quarry, Sand and Gravel, Ordinary Earth, Guano, Gemstone Gathering and Small-scale Mining Permit Application . Within fifteen (15) working days from receipt of the necessary area clearance from the applicant, the MGDSU shall issue to the applicant the Notice of Application for permit for posting which shall be posted by the applicant within fifteen (15) working days from receipt of the Notice at the concerned PENRO(s),CENRO(s),barangays, municipality(ies)/City(ies),Province(s),and DENR-Regional Office(s). The notice must contain among others, the name and complete address of the applicant, duration of the permit applied for, extent of operation to be undertaken, area location, geographical coordinates, meridional blocks of the proposed permit area and location/sketch plan with index map relative to major environmental features and projects and to the nearest municipalities/cities. SECTION 2J.02. Where to Post . The concerned office/agency shall then cause the posting of the Notice of Application for two (2) consecutive weeks on their bulletin boards. When necessary, the Notice shall be in a language generally understood in the concerned locality where it is posted. SECTION 2J.03. Issuance of Certification . Within thirty (30) calendar days from the last date of posting, the authorized office(s) of the concerned offices/agencies shall issue to the applicant a certification that the posting have been complied with. The applicant shall submit this certification to MGDSU. ARTICLE K Transport of Minerals/Mineral Products, Seizure and Disposition of Illegally Sourced Minerals/Mineral Products SECTION 2K.01. Scope . Illegally-sourced minerals/mineral products are those which are mined, extracted, removed and/or disposed without authority or permit under existing mining laws, rules and regulations. SECTION 2K.02. Ore Transport Permit . The transport of all minerals/mineral products outside of the Province by permit holders, accredited traders, retailers, processors and other mining rights holders must be accompanied by an Ore Transport Permit issued by the Provincial Governor or his/her authorized representative: Provided, that the transport of Quarry, Sand and Gravel, Ordinary Earth, Guano, Gemstone and Pebbles shall be covered by a Delivery Receipt. CAacTH SECTION 2K.03. Delivery Receipts . The Delivery Receipts shall at all times issue to truck drivers engaged in hauling of quarry materials, sand and gravel, and/or other minerals allowed by the permit from the permit area. Delivery Receipts should be presented upon demand for the purpose of inspection by the deputies or duly authorized representatives of the Governor. The original copy of the Delivery Receipts shall be issued to the permit holder who shall turn over the delivery receipt to the truck drivers to be carried while in transit and to be shown upon demand as above-stated. The driver shall in turn, turn over the receipt to the buyer upon delivery of the materials. The second copy shall be retained for the Provincial Treasurer's Office; the third copy shall be for the barangay, and the fourth copy shall be attached to the required sworn report as provided in Section 2N.01 of this Ordinance and must be made available at all times of inspection by proper authorities. The failure of the truck drivers to present the delivery receipts upon demand shall constitute a prohibited act under Section 20.01 and penalized under Section 20.02 of this Ordinance. The quarry materials, sand and gravel, and/or ordinary earth, and the vehicles or conveyances, tools and equipment, shall be seized and impounded as proof of the commission or fruits of the offense, and tools or instruments with which it was committed. For purposes of this Ordinance, the failure or refusal to present the delivery receipts as provided in the foregoing, shall constitute prima facie evidence that the driver and/or hauler is extracting sand and gravel, ordinary earth, quarry or other mineral resources without first securing a permit considered as a prohibited act under section 20.01 and penalized under Section 20.02 hereof. To effectively implement and carry out the purposes of this section, the deputies or duly authorized representative of the Governor are hereby authorized to stop, inspect and seized as herein provided, the vehicles or any form of conveyances such as rafts, bancas and etc. hauling or transporting sand and gravel, ordinary earth, or other minerals resources. SECTION 2K.04. Basis of Arrest and Confiscation/Seizure . The absence or tampered/open-dated and falsification of any of the foregoing documents (delivery receipt) is considered prima facie evidence of conveying illegally sourced mineral/s by-products from illegal mining and shall cause the confiscation/seizure of the mineral/s by products and the tools and equipment and conveyance such as dump trucks, stake trucks, jeeps, tricycles, motorized banca (pumpboat's),bamboo raft or any conveyance carrying/loaded with illegally sourced mineral/s by products used in the commission of the offense in favor of the government pursuant to section 103 of RA 7942 subject to further investigation. If it is found that the minerals/mineral products seized have been mined, extracted or removed without permit or authority under existing laws, rules and regulations, final confiscation can be affected to be followed by the filing of the complaint. SECTION 2K.05. Execution of Sworn Statement . Immediately after the seizure of the mineral/mineral products together with the tools, conveyance/s, and equipment/s used in the commission of the offense, the apprehending officer mandated under Executive Order #13, series of 2000 shall execute his Sworn Statement/Affidavit surrounding the facts of the case in form of the hereto attached as Annex "B".He shall also take the Affidavits or Statements of Witnesses, if any in the form hereto attached as Annex "C". SECTION 2K.06. Assessment and Issuance of Seizure Receipt . The kind, volume or quantity of the seizure minerals/mineral products shall be determined immediately and the assessment thereof shall be based on the gross volume or weight without benefit of deduction for natural defects, after which the corresponding seizure receipt shall be issued by the apprehending officer duly acknowledge by the apprehended person/s or party/ies. In case the apprehended person/s or party/ies refuse to acknowledge, the local government authority may attest as to the veracity of the seizure receipt. The seizure receipt shall be in the form hereto attached as Annex "E". SECTION 2K.07. Custody of the Seized Minerals/Mineral Products, Tools, Conveyances and Equipment . This shall be made in accordance with the following procedures : a. In case of apprehension by the deputies or authorized representative of the Governor the mineral products, tools, equipment and conveyance/s used shall be deposited with the nearest PNP Station/Officer or CENRO/PENRO Office, as the case may be and whenever it is most convenient, for safekeeping, unless otherwise directed by the Governor. If the transfer of the seized products to the aforecited offices is not immediately feasible, the same shall be placed under the custody of any licensed mine Operator or the nearest local public official such as the Barangay Officials, Municipal/City Officials or any Provincial Elected Officials, at the discretion of the confiscating officer taking into account the safety of the confiscated items. The apprehending officer is authorized to seek assistance from licensed mine operators or any elected officials from Barangay to Provincial level to provide transportation facilities for the transfer of the confiscated items from the place of the apprehension to the place of custody. In any event, the custody shall be duly acknowledged and receipted by the officials taking custody thereof. Provided, however, that in the case of seizure/confiscation by the DENR the case shall be referred to the MGDSU, Office of the Governor for further investigation and disposition; IAETDc b. In cases of apprehension by the PNP, Coast Guard and other law enforcement agencies, the apprehending agency shall notify the Mines and Geo-Sciences Development Services Unit (MGDSU) under the Office of the Governor for proper investigation and disposition; c. For confiscated gold and other precious metals ,the PENRO/CENRO with proper coordination with the Office of the Governor, shall first determine if they conform with the Central Bank (CB) specifications or requirements for acceptance (see Annex "E" hereof).If the confiscated gold satisfies the minimum weight requirement but if it does not conform the physical requirements, the said metal shall be delivered by the accountable officer escorted by the PNP officers to the nearest DENR Metallurgy Office for processing. In cases where the weight is satisfied, the Provincial Treasurer shall store the confiscated metal in a safe deposit box of the nearest reputable banking institution duly accredited by the Provincial Government. Once the inventory of metals reaches the minimum CB requirements weight specifications, the Provincial Treasurer shall turn over the confiscated gold to the metallurgy office. The latter shall turn over immediately after processing into saleable forms the metals to the Provincial Treasurer. In each turn over, accountability is transferred through Memorandum Receipt. SECTION 2K.08. Liability of Owner of Tools, Equipment and Trucks . Owner of tools, equipment and/or trucks and conveyances such as rafts, bancas shall be held liable independently or together with the drivers, haulers or equipment operator, if the evidence warrants. SECTION 2K.09. Administrative Hearings . The administrative hearing shall be held between the apprehended person/s, the apprehending Officers, concerned representatives from the Provincial Government, the membership of which is defined in Section 2E.21 of this Ordinance, to determine the violations made. The imposed fines and penalties shall be determined by the provision of Section 20.02 hereof. SECTION 2K.10. Receipt for Seized Minerals/Minerals Products/Tools, Equipment and Conveyances . Upon inspection and determination that the minerals/mineral products being transported are illegal the apprehending officers shall issue a Seizure Receipt and Notice of Hearing as well as a Receipt for minerals/mineral products/By-products/Conveyances/Equipment/Tools seized. The conveyance and transported materials shall be impounded by the apprehending officers. Whenever minerals, mineral products, tools and equipment and conveyance are seized by virtue of the provision of this Ordinance, a detailed receipt shall be signed and issued by the authorized person making the seizure, to the driver, hauler or equipment operator. ARTICLE L Imposition of Taxes and Administrative Fees SECTION 2L.01. Quarry/Extraction Fee and Other Fees and Taxes to be Paid . All permit holders except for gratuitous permit shall pay the required quarry/extraction fee and other fees and taxes to the Provincial Treasurer or his authorized deputies except as prescribed hereof. SECTION 2L.01.01. Permit Fee, Application Fee, Verification Fee, Filing and Processing Fee, Monitoring Fee . The following application fees are hereby imposed : Administrative Fees Permit Fee Application Fee Verification Fee Filing & Processing Fee Monitoring Fee Commercial Sand and Gravel 1,000.00 200.00 3,000.00 200.00 700.00 Industrial Sand and Gravel 1,500.00 500.00 5,000.00 500.00 1,500.00 Exclusive Sand and Gravel 1,000.00 200.00 500.00 500.00 300.00 Gratuitous Sand and Gravel 1,000.00 200.00 500.00 - - Private Gratuitous Sand and Gravel 1,000.00 200.00 500.00 - 300.00 Guano 1,000.00 500.00 500.00 500.00 1,000.00 Gemstone 2,500.00 500.00 500.00 500.00 700.00 Ordinary Earth 2,500.00 1,000.00 1,000.00 5,000.00 1,500.00 Special Permit Fee 1,000.00 - - - - Other Quarry Permits 2,500.00 1,000.00 1,000.00 5,000.00 1,500.00 SECTION 2L.02. Other Administrative Fees . The following other administrative fees are hereby imposed : OTHER ADMINISTRATIVE FEES RATE (Php) a. Deed of Assignment 250.00 b. Special Power of Attorney 250.00 c. Oath Fee 50.00 d. Amendment Fee 1,000.00 e. Ore Transport Permit Fee 500.00 f. River Profiling (Trust Fund Account) 1,000.00 g. Section 4, Presidential Decree No. 1856 150.00 h. Inspection Fee on Ore Transportation Permit 500.00 SUBSECTION A. Time, Place and Manner of Payment . The tax herein imposed shall be paid prior to the approval of the permit to the Provincial Treasurer or his duly authorized deputies provided that in the case of industrial operations, the Provincial Treasurer may allow staggered payment of the tax. SUBSECTION B. Penalties and Surcharges for Misdeclared Volume of Transported Minerals Covered by Delivery Receipts and/or Ore Transport Permit . Volume of minerals in excess of that declared in the Delivery Receipt and/or Ore Transport Permit shall be subject to a surcharge of twenty five percent (25%) plus interest of two percent (2%) per month of the unpaid tax including surcharges until such amount is fully paid but in no case shall the total interest on the unpaid amount or portion thereof exceed thirty-six percent (36%). DcHSEa SUBSECTION C. Distribution of Proceeds . The proceeds of the tax on sand and gravel, ordinary earth, quarry or other mineral resources shall be distributed as follows: a. Province Thirty Percent (30%) b. Municipality/City Thirty Percent (30%) c. Barangay Forty Percent (40%) Provided, however that the barangay be required to present for inspection the triplicate copies of the Delivery Receipts with the Office of the Provincial Treasurer in order to claim its corresponding share of the tax proceeds. Provided, further that in cases where permit areas are located in the boundaries of two barangays or municipalities/cities the proceeds of the tax appurtenant thereto shall be divided equally among said government units. SECTION 2L.03. The Local Finance Committee of the Local Government Units . In order that the provisions of the preceding section on the imposition of taxes be properly effected, the Local Finance Committee of the concerned local government unit shall monitor the fair market value of the mineral commodity in the locality and to officially inform the Provincial Treasurer of such appraisal every quarter. ARTICLE M Adverse Claims, Protest and Oppositions SECTION 2M.01. Substantial Requirements . All adverse claims, protest and opposition involving permit covered by this Ordinance must be verified and filed with the Office of the Legal Officer accompanied by the receipts of the payments of the filling fees in the amount equal to 10% of the extraction fee paid for the permit. The adverse claims, protest or opposition shall contain the name and address of adverse claimant, protestant, or oppositor; and the respondent a detained statement of the ground and facts relied upon and exhaustive discussion of the issues and arguments raised: and in addition, shall be accompanied by the affidavits of the witnesses and other supporting documents. SECTION 2M.02. Answer . If the adverse claim, protest or opposition is sufficient in form and substance, it shall be given the course, otherwise it shall be dismissed. Should it be given due course, the respondent shall be required to answer within a period of ten (10) days from receipt of the order. The Order shall also fix the date of summary hearings. The answer shall contain a detailed statement of the facts relied upon by the respondent; and exhaustive discussion refuting the issues and arguments raised in the claim, protest or opposition; and the defense availed of by the respondents. It shall be accompanied by the affidavits of witnesses and other supporting documents, if any. SECTION 2M.03. Summary Hearing . After the issues are joined, a summary hearing shall be conducted in one setting or in a number of successive sessions which shall not last for more than five (5) days. The hearing officer shall submit his report and recommendation to the Governor within fifteen (15) days from the termination of the investigation. SECTION 2M.04. Decision . The Governor shall decide the case within five (5) days from submission of the report. The Decision shall become final and executory after ten (10) days upon receipt thereof, or upon the order denying the motion for reconsideration by the aggrieved party, provided that only one (1) motion for reconsideration shall be allowed. ARTICLE N Reporting Requirements and Fines SECTION 2N.01. Reporting Requirements . Every permittee or his operator is required to submit: a) Quarterly Report on Production, Sales and Inventory of Quarry Resources (except sand and gravel) and Employment. A holder of Quarry Permit or its operator shall submit to the Provincial Governor through the MGDSU, copy furnished the Director and the concerned Regional Director, a sworn quarter monthly report of production, sales and inventory of quarry resources and employment within fifteen (15) working days after the end of each calendar quarter; b) Monthly Report on Production, Sales and Inventory of Industrial Sand and Gravel and Employment. A holder of an Industrial Sand and Gravel Permit or its operator shall submit to the Provincial Governor, through the MGDSU, copy furnished the concerned Regional Director, a sworn monthly report on Production, Sales and Inventory of Industrial sand and gravel and employment within fifteen (15) working days after the end of each calendar month; SCaITA c) Monthly Report on Production and Sales of Commercial Sand and Gravel and Employment. A holder of a Commercial Sand and Gravel Permit or its operator shall submit to the Provincial Governor, through the MGDSU, copy furnished the concerned Regional Director, a sworn monthly report on Production, Sales and Inventory of Commercial Sand and Gravel and employment within fifteen (15) working days after the end of each calendar month; d) Quarterly Report on Production and Small-Scale Metallic and Employment. A holder of a Small-Scale Metallic Mines Permit or its operator shall submit to the Provincial Governor, through the MGDSU, copy furnished the concerned Regional Director, a sworn quarterly report on Production and Sales of Small-Scale Metallic Mines and employment for metallic minerals other than gold or for gold mineral only within fifteen (15) working days after the end of each calendar quarter; e) Integrated Annual Report. A holder of a Quarry Permit or its operator and Small-Scale Mining Permit holder shall submit to the Provincial Governor, through the MGDSU, a sworn integrated Annual Report within two (2) months after the end of each calendar year, copy furnished the concerned Regional Director; f) Annual Mineral Reserve Inventory. For areas outside Mineral Reservations, a holder of Quarry, Sand and Gravel and Small-Scale Mining Permit or its operator shall submit to the Governor, through the MGDSU, copy furnished the Regional Director, on or before the end of the first quarter of each calendar year; g) Quarterly Report on Production, Scales and Inventory of Small-Scale Mines within Mineral Reservation. A holder of Small-Scale Mining Permit within Mineral Reservation shall submit to the Governor, through the MGDSU, a sworn and verified Quarterly Report on Production, Sales and Inventory of Small-Scale Mines within the Mineral Reservations within thirty (30) calendar days after the end of each calendar quarter; h) Other Reports as may be Required by the Governor. A holder of a quarry permit, any of the Sand and Gravel permits (including Ordinary Earth),Guano Permits, Gemstone-gathering Permit or Small-Scale Mining Permit is required to submit reports (a) to (h) mentioned in this section, whichever is applicable to its operations, even when there is no production for a given period. The report, however, should indicate the cause or reasons why there was no production for the period. The Provincial Governor shall be promptly notified in writing before implementing any suspension or mine closure. SECTION 2N.02. Fines . In case of late or non-submission to the Governor, through the MGDSU, of any of the reports mentioned in the preceding section, the following penalties shall be imposed: a.) Late submission of any of the required reports: Fine 1st Violation P1,000.00 2nd Violation P3,000.00 3rd Violation P5,000.00 Subsequent Violation Permit suspension or cancellation "Late submission" is hereby defined as the submission of the report after the lapse of its due date and before the next due date of the same report. b.) "Non-submission of any of the required reports: 1st Violation P2,000.00 2nd Violation P5,000.00 3rd Violation and Subsequent Violations Permit Suspension or Cancellation "Non-Submission" is the failure to submit the required report at any time before the next due date of the same report. Hence, it shall be considered as "non-submission" when the due report is submitted after the lapse of the next due date of the same report or when virtually no report is submitted after such period. Provided, that the total fine for late or non-submission for any required reports at any one time shall not exceed Ten Thousand Pesos (P10,000.00). SECTION 2N.03. Failure to Pay Fines . Failure of the permittee to pay fines within thirty (30) days upon demand shall be sufficient ground for suspension, cancellation or non-renewal of the permit. aTHCSE Payment of fines shall be made to the Provincial Treasurer. ARTICLE O Prohibitions and Penalties SECTION 2O.01. Prohibited Acts and Omissions . No person shall: a.) Extract minerals covered by this Ordinance without first securing an appropriate permit, therefor; b.) Misrepresent, for a permit, facts material thereto, or present/submit false or falsified documents which are required therefor; c.) Transfer, assign or convey his permit to another without prior approval of the Governor; d.) Extract minerals covered by this Ordinance in excess of the quantity or volume specifically allowed by the permit; e.) Extract minerals from an area other than that covered by the permit; f.) Fail or refuse to erect ground markers in the premises of an area covered by any of the permits provided for in this Ordinance; g.) Remove or destroy without authority or permission of the Governor the aforementioned ground markers; h.) Fail or refuse to erect a sign board in the premises of the area covered by the permit; i.) Fail or refuse to keep or open for inspection by proper authorities book of accounts or falsify such book of accounts or entries therein; j.) Presenting/submit a tampered/open dated delivery receipt during spot inspection and checkpoint; k.) Issuing tampered or open dated delivery receipt when the duly issued permit has already expired at the time of inspection and upon demand. Penalty/Administrative fines shall be imposed against the issuer, the owner of the equipment/truck and operator/driver; l.) Fail or refuse to issue to drivers, haulers and extractors delivery receipts; m.) Knowingly issue to them fake, false tampered or open-dated delivery receipt; n.) Fail or refuse to present on inspection or demand delivery receipts while hauling or transporting minerals; o.) Any equipment such as backhoe, bulldozer and payloader found at the not permitted area shall be impounded and subject to penalty/administrative fine; p.) Fail or refuse to submit monthly or quarterly report extraction and/or operation; q.) Sell or convey for a price or consideration minerals extracted under a gratuitous permit; r.) Extract minerals from beaches, except those covered by a Pebble-Picking Permit; or s.) Obstruct, hinder or prevent through violence or intimidation the Governor or his deputies/representative from the performance of their functions, authorities and duties under this Ordinance. SECTION 2O.02. Penalties and Administrative Fines . a) Without the necessity of formally charging any person for violation of any of the above enumerated acts and omissions, the Governor may at his discretion impose an administrative penalty or fine on the basis of the following: 1st offense P2,000.00 2nd offense P3,000.00 3rd offense and subsequent violations P5,000.00 Without prejudice to criminal prosecution. The violator is given the period of five (5) days from the date of the commission of the offense to pay the administrative fine. Upon payment of the administrative fine, the MGDSU shall cause the release of the apprehended vehicle and the withdrawal or non-filing of formal criminal charges against the violators. Failure to pay the administrative fine within the period presented hereof shall cause the filing of the criminal complaint against the violator in court. b) Violations of any of the above-enumerated prohibited acts shall upon conviction subject the violator to imprisonment of not less than one (1) month and not more than six (6) months or to a fine of TEN THOUSAND PESOS (P10,000.00) TO TWENTY THOUSAND PESOS (P20,000.00) or both, such imprisonment and fine, at the discretion of the court. c) Any equipment such as excavator (backhoe),Bulldozer, Payloader found at the unpermitted area/site shall be subjected to administrative fine/penalty of not exceeding P20,000.00 but not less than P10,000.00. However, operators/driver of the said equipment shall be subjected to an administrative fine/penalty not exceeding P20,000.00 but not less than 5,000.00. cAaDHT d) In every case, when the violation involves quarry materials, sand and gravel and ordinary earth, the same shall be forfeited in favor of the Province of Capiz, the Municipality and the Barangay from where the quarry materials are extracted and if the same are disposed of for consideration, the proceeds shall be shared or divided in the manner hereafter provided. e) In case of administrative fine is imposed pursuant to paragraph (b),the proceeds shall be disposed of, shared or distributed as follows: 1. 30% to the PNP Station which affected the apprehension of the violators; 2. 30% to the Province of Capiz; 3. 20% to the Municipality of origin of the quarry; and 4. 20% to the barangay of origin of the quarry materials. The same manner of sharing or distribution of the proceeds shall apply in case quarry materials, sand and gravel, ordinary earth are sold or disposed of for a price or consideration. ARTICLE P Transitory Provision SECTION 2P.01. Existing Permits . Valid and existing permits shall continue as such, but their revocation or modification after the effectivity of this ordinance shall be subject to the provisions hereof. Holders of such permits shall register the same with the office of the Governor within thirty (30) * days from the date of the effectivity of this Ordinance. ARTICLE Q Professional Tax SECTION 2Q.01. Imposition . There is hereby levied an annual professional tax on all persons engaged in the exercise or practice of their professions with licensure examination by the Professional Regulation Commission as follows: (a) Three Hundred Pesos (P300.00) 1. Lawyers 2. Medical Practitioners 3. Architects 4. Civil Engineers 5. Electrical Engineers 6. Chemical Engineers 7. Mining Engineers 8. Pharmacists 9. Sanitary Engineers 10. Mechanical Engineers 11. Customs Broker 12. Marine Surveyors 13. Actuaries 14. Registered Master Plumbers 15. Registered Electricians 16. Dentists 17. Optometrists 18. Opticians 19. Veterinarians 20. Commercial Aviators 21. Licensed Ship Masters 22. Marine Chief Engineers 23. Agricultural Engineers 24. Geodetic Engineers 25. Electronics and Communications Engineers 26. Chief Motor Engineers 27. Master Mariners 28. Naval Architects 29. Real Estate Brokers 30. Stock Brokers 31. Criminologists 32. Medical technologists 33. Registered Nurses 34. Accountants 35. Other profession with licensure examination by the PRC (b) Two Hundred Pesos (P200.00) 1. Insurance Agents 2. Chief Mates 3. Marine Second Engineers 4. Statisticians 5. Dieticians 6. Embalmers 7. Geologists 8. Midwives, unless he or she is a registered nurse and has paid the corresponding professional tax for nurses HCaDIS 9. Chemists, unless he or she is a registered chemical engineer and has paid the corresponding professional tax for chemical engineers 10. Associate and Assistant Electrical Engineers, unless he or she is a professional electrical engineer and has paid the corresponding professional tax for electrical engineers 11. Others SECTION 2Q.02. Exemptions . Professionals exclusively employed in the government shall be exempt from the payment of this tax. SECTION 2Q.03. Time, Place and Manner of Payment . The professional tax shall be paid to the Provincial Treasurer or his deputy annually, on or before the 31st of January. Any person first beginning to practice a profession after the month of January must, however, pay the full tax before engaging therein. A line of profession does not become exempt even if conducted with some other profession for which the tax has been paid. SECTION 2Q.04. Surcharge for Late Payment . Failure to pay this tax on time 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 2Q.05. Administrative Provisions . (a) Any individual or corporation employing a person subject to professional tax shall require payment by the person of the tax on his profession before employment and annually thereafter. (b) Every person who has paid the corresponding professional tax shall be entitled to practice his profession in any part of the Philippines without being subjected to any other national or local tax, licenses, or fee for the practice of such profession. (c) Any person subject to the professional tax shall write in deeds, receipts prescriptions, reports, books of account, plans and designs, surveys and maps, as to the case may be, the number of the official receipts issued to him. (d) For the purpose of collecting the tax, the Provincial Treasurer or his duly authorized representative shall require from such professionals their current annual registration cards issued by competent authority before accepting payment of their professional tax for the current year. SECTION 2Q.06. Sharing of Proceeds . The proceeds of the professional tax shall be seventy percent (70%) to the province, while the remaining thirty percent (30%) shall be retained by the municipality where the tax is collected. SECTION 2Q.07. Interest on Unpaid Tax . In addition to the surcharge for late payment, there shall be imposed upon the unpaid amount on interest of two percent (2%) per month from the date until tax is fully paid but in no case shall the total interest on the unpaid amount or portion thereof exceed thirty-six (36) months. ARTICLE R Amusement Tax SECTION 2R.01. Imposition . Amusement taxes are hereby levied and shall be collected from proprietors, lessees, or operators of theaters, cinemas, concert halls, circuses, boxing stadia, swimming pools, resorts, cockpits, gymnasiums and other similar places of amusement at the rate of ten percent (10%) of the gross receipts from admission fees. SECTION 2R.02. Exemptions . The holding of operas, dramas, recitals, painting and art exhibitions, flower shows, musical programs, literary and oratorical presentations, except pop, rock or similar concerts shall be exempt from the tax herein imposed. SECTION 2R.03. Time, Place and Manner of Payment . The taxes imposed under this Article shall be due and payable to the Municipal Treasurer within the first twenty (20) days of the succeeding month by the proprietors, lessees or operators concerned. The taxes shall be determined on the basis of a true and complete return of the amount of gross receipts derived during the preceding month which taxes shall be shared equally by the Province and Municipality concerned, excluding the municipal tax imposed or collected, if any. Taxes collected from the circuses, cockfighting and boxing or benefit shows or any similar exhibition where admission fees are charged shall be remitted by the Municipal Treasurer to the Provincial Treasurer within the first ten (10) days after the termination of the exhibition or show. AHCETa SECTION 2R.04. Surcharge for Late Payment . Failure to pay the tax herein imposed within the time required shall subject the taxpayer to a surcharge of twenty-five percent (25%) of the amount of tax, plus an annual interest of one percent (1%) interest per month of the whole amount due until fully paid. SECTION 2R.05. Interest on Unpaid Tax . In addition to the surcharge for late payment, there shall be imposed upon the unpaid amount on interest of two percent (2%) per month from the date until tax is fully paid but in no case shall the total interest on the unpaid amount or portion thereof exceed thirty-six (36) months. SECTION 2R.06. Administrative Provisions . The proceeds from the amusement tax shall be shared equally by the province and the municipality where such amusement places are located. ARTICLE S Annual Fixed Tax for Every Delivery Truck or Van of Manufacturers or Producers, Wholesalers of, Dealers, or Retailers in, Certain Products SECTION 2S.01. Imposition . There is hereby imposed an annual fixed tax for every truck, van or any vehicle used by manufacturers, producers, wholesalers, dealers or retailers in the delivery or distribution of distilled spirits and other finished products to sales outlets, or selling to consumer, whether directly or indirectly within the Province of Capiz at the following rates, depending on the gross weight, viz. : 1-10,000kgs P400.00 Above 10,000kgs P500.00 SECTION 2S.02. Exemption . The manufacturers, producers, wholesalers, dealers, and retailers referred to in the preceding sections shall be exempt from the payment of the peddlers tax in the sale of any merchandise or article of commerce imposable by the province. SECTION 2S.03. Time, Place and Manner of Payment . The tax imposed in this Article shall accrue on the first day of January and shall be paid to the Provincial/Municipal Treasurer within the first twenty (20) days of January. SECTION 2S.04. Surcharge for Late Payment . Failure to pay the levied tax on time shall be subject 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 2S.05. Interest on Unpaid Tax . In addition to the surcharge for late payment, there shall be imposed upon the unpaid amount on interest of two percent (2%) per month from the date until tax is fully paid but in no case shall the total interest on the unpaid amount or portion thereof exceed thirty-six (36) months. SECTION 2S.06. Administrative Provisions . (a) The Provincial Treasurer shall keep a registry of trucks, vans or vehicles subject to the tax showing the name of the owner or proprietor, name of the manager or president in the case of partnership or corporation, address and location of principal office, plate number assigned for the year and the other information. (b) The owner or proprietor of the truck, van, or vehicle shall be required to file an application in a prescribed form in three (3) copies showing the needed information with the Provincial Treasurer for processing and approval. (c) The Provincial Treasurer or the Municipal Treasurer as his deputy shall collect the taxes and fees, register the vehicle involved and issue the corresponding sticker and the receipt acknowledging payment, date of payment and the amount paid. The proceeds of the collection will be distributed as follows: 1. Provincial collection 100% of the collection goes to the general fund of the province; 2. Municipal collection the 60% shall be remitted to the Provincial Treasurer within 10 days of the succeeding month, while the 40% shall be retained by the municipality where the tax is collected. (d) The failure of owner or proprietor of the truck van or vehicle to pay taxes and fees required to be paid to the Provincial Treasurer's Office within the proper period required by law or as set thereof and upon timely demand through proper notice indicating the tax liability and appropriate penalties, interest and surcharges by the Provincial Treasurer shall be sufficient ground for the seizure and impounding of the goods and delivery vehicle containing said goods. SECTION 2S.07. Penalty . Any violation of the provision of this Article shall be punished by a fine of not less than One Thousand Pesos (P1,000.00) nor more than Five Thousand Pesos (P5,000.00) or imprisonment of not less than one (1) month nor more than six (6) months or both upon the discretion of the court. ARTICLE T Final Provisions SECTION 2T.01. Separability Clause . If any clause, provision or section of this Ordinance shall be held invalid or unconstitutional, the remaining parts shall not be affected thereby. SECTION 2T.02. Repealing Claus e. Other Ordinances, rules and regulations inconsistent with or contrary to the provisions of this Ordinance are hereby repealed or modified accordingly. SECTION 2T.03. Effectivity . This Ordinance shall take effect ten (10) days after the last day of its publication in a newspaper of local circulation in the Province of Capiz. CHAPTER III Real Property Tax Administration ARTICLE A General Provisions SECTION 3A.01. Scope . This chapter shall govern the administration, appraisal, assessment, levy and collection of real property tax within the jurisdiction of the Province of Capiz. ScHADI SECTION 3A.02. Fundamental Principles . The following fundamental principles shall be strictly observed and complied in the appraisal and assessment of real property for taxation purposes and in the levy and collection of real property tax: a. Real Property shall be appraised at its current and fair market value; b. Real Property shall be classified for assessment purpose on the basis of its actual use; c. Real Property shall be assessed on the basis of a uniform classification within each municipality in the Province of Capiz; d. The appraisal, assessment, levy and collection of real property shall not be let to any private person; and e. The appraisal and assessment of real property shall be equitable. SECTION 3A.03. Definition of Terms . When used in this chapter, the term: a. "Acquisition Cost" for newly-acquired machinery not yet depreciated and appraised within the year of its purchase, refers to the actual cost of the machinery to its present owner, plus the cost of transportation, handling, and installation at the present site; b. "Actual Use" refers to the purpose for which the property is principally or predominantly utilized by the person in possession thereof; c. " Ad Valorem Tax" is a levy on real property determined on the basis of a fixed proportion of the value of the property; d. "Agricultural Land" is land devoted principally to the planting of trees, raising of crops, livestock and poultry, dairying, salt making, inland fishing and similar aqua-cultural activities, and other agricultural activities; e. "Appraisal" is the act of determining the value of property as of a specific date for a specific purpose; f. "Assessment" is the act or process of determining the value of a property, or proportion thereof subject to tax, including the discovery, listing, classification, and appraisal of properties; g. "Assessment Level" is the fair market value of the real property multiplied by the assessment level. It is synonymous to taxable value; h. "Commercial Land" is land devoted principally for the object of profit and is not classified as agricultural, industrial, mineral, timber, or residential land; i. "Depreciated Value" is the value remaining after deducting depreciation from the acquisition cost; j. "Economic Life" is the estimated period over which it is anticipated that a machinery or equipment may be profitably utilized; k. "Fair Market Value" is the price at which a property may be sold by a seller who is not compelled to sell and bought by a buyer who is not compelled to buy; l. "Improvement" is a valuable addition mode to a property or an amelioration in its condition, amounting to more than a mere repair or replacement of parts involving capital expenditures and labor which is intended to enhance its value, beauty or utility or to adapt it for new or further purposes; m. "Industrial Land" is land devoted principally to industrial activity as capital investment and is not classified as agricultural, commercial, timber, mineral or residential land; n. "Machinery" embraces machines, equipment, mechanical contrivances, instruments, appliances or apparatus which may or may not be attached, permanently or temporarily, to the real property. It includes the physical facilities for production, the installations and appurtenant service facilities, those which are mobile, self-powered or self-propelled, and those not permanently attached to the real property which are actually, directly, and exclusively used to meet the needs of the particular industry, business or industry and which by their very nature and purpose are designed for, or necessary to its manufacturing, mining, logging, commercial, industrial or agricultural purposes; o. "Mineral Lands" are lands in which minerals, metallic or non-metallic, exist in sufficient quantity or grade to justify the necessary expenditures to extract and utilize such materials; p. "Reassessment" is the assigning of new assessed values to property, particularly real estate, as the result of a general, partial, or industrial reappraisal of the property; q. "Remaining Economic Life" is the period of time expressed in years from the date of appraisal to the date when the machinery becomes valueless; r. "Remaining Value" is the value corresponding to the remaining useful life of the machinery; aICcHA s. "Replacement or Reproduction Cost" is the cost that would be incurred on the basis of current prices, in acquiring an equally desirable substitute property, or the cost of reproducing a new replica of the property on the basis of current prices with the same or closely similar material; and t. "Residential Land" is land principally devoted to habitation. SECTION 3A.04. Words and Phrases not Herein Expressly Defined . Words and phrases embodied in this chapter not herein specifically defined shall save the same definition as found in R.A. 7160, otherwise known as the Local Government Code of 1991, as the case may be. SECTION 3A.05. Rules of Construction . In constructing the provisions of this chapter, the rules of construction provided in Chapter 1 of this code shall be observed. ARTICLE B Appraisal and Assessment of Real Property for Taxation SECTION 3B.01. Administration . The Provincial Assessor and Provincial Treasurer shall be primarily responsible for the proper, efficient, and effective administration of the real property tax. The Provincial Assessor shall be responsible for the appraisal and assessment or determination of the assessed value of real property for taxation while the levy and collection of the real property shall be the responsibility of the Provincial Treasurer. Municipal Assessors and Municipal Treasurers shall be assisted by the Provincial Assessor and Provincial Treasurer, respectively, to assist them in their duties as provided herein. SECTION 3B.02. Appraisal of Real Property . All Real properties within the Province of Capiz, whether taxable or exempt shall be appraised at the current fair market value prevailing in the municipality where the property is situated pursuant to the rules and regulations issued by the Department of Finance for the classification, appraisal, and assessment of real property in accordance with the provisions of R.A. 7160, otherwise known as the Local Government Code of 1991. SECTION 3B.03. Declaration of Real Property by the Owner or Administrator . It shall be the duty of all persons, natural or juridical, owning or administering therein, within the province of Capiz or their duly authorized representative, to prepare, or cause to be prepared, and file with the provincial or municipal assessor, a sworn statement, declaring the true value of their property, whether declared or undeclared, taxable or exempt, which shall be the current and fair market value of the property, as determined by the declarant. Such declaration shall contain a description of the property sufficient in detail to enable the assessor or his deputy to identify the same for assessment purposes. The sworn declaration of real property herein referred to shall be filed with the assessor concerned once every three (3) years during the period from January first (1st) to June thirtieth (30th) commencing with the calendar year 1992. SECTION 3B.04. Duty of Person Acquiring Real Property or Making Improvement Thereon . The following are the duties of person or persons acquiring real property in this province or making improvement thereon: a. It shall also be the duty of any person or his authorized representative acquiring at any time real property, in any municipality or making any improvement on real property, to prepare, or cause to be prepared, and file with the Provincial, Municipal Assessor, a sworn statement declaring the true value of subject property, within sixty (60) days after the acquisition of such property or upon completion or occupancy of the improvement, whichever comes earlier; b. In the case of houses, buildings, or other improvements acquired or newly constructed which will require building permits, property owners or their authorized representative shall likewise file a sworn declaration of the value of the subject house, building or other improvement within sixty (60) days after: (1) the date of a duly notarized final deed of sale, contract, or other deed of conveyance covering the subject property executed between the contracting parties: (2) the date of completion or occupancy of the newly constructed building, house or improvement whichever comes earlier; and (3) the date of completion or occupancy of any expansion, renovation or additional structures or improvements made upon any existing building, house or other real property, whichever comes earlier; c. In the case of machinery, the sixty-day period for filing the required sworn declaration of property values shall commence on the date of installation thereof as determined by the Provincial Assessor or his authorized deputy Municipal Assessor. For this purpose, the Provincial Assessor or Municipal Assessor may secure the certification of the building official or engineer or other appropriate official stationed in the municipality concerned; EHaASD d. Property owners or administration who fail to comply with any of the above provisions shall be subject to a fine of Five Hundred Pesos (P500.00). SECTION 3B.05. Declaration of Real Property by the Provincial Assessor . a. When any person, natural or juridical, by whom real property is required to be declared under Sections 3B.02 and 3B.03 hereof, refuses or fails for any reason to make such declaration within the time prescribed, the Provincial or Municipal Assessor shall himself declare the property in the name of the defaulting owner, if known, or against an unknown owner, as the case may be, and shall assess the property for taxation in accordance with the provision of this chapter. No oath shall be required of a declaration thus made by the Provincial or Municipal Assessor; b. In the case of real property discovered whose owner or owners are unknown, the Provincial Assessor or the Municipal Assessor shall likewise declare the same in the name of "Unknown Owner," until such time that a person, natural or juridical, comes forth and files the sworn declaration of property values required under either Section 3B.03 or Section 3B.04 of this Code, as the case may be; c. No oath shall be required of any declaration made by the Provincial Assessor or the Municipal Assessor. SECTION 3B.06. Listing of Real Property in the Assessment Rolls . (a) The Provincial Assessor and the Municipal Assessors in municipalities in this province shall prepare and maintain an assessment roll wherein shall be listed all real property, whether taxable or exempt located within the territorial jurisdiction of the Province of Capiz and its municipalities. Real property shall be listed, valued and assessed in the name of the owner or administrator, or anyone having legal interest in the property; (b) The undivided real property of a deceased person may be listed, valued and assessed in the name of the estate or of the heirs and devises without designating them individually; and undivided real property other than that owned by a deceased may be listed, valued and assessed in the name of one or more co-owners: Provided, however, that such heir, devisee, or co-owner shall be liable severally and proportionately for all obligations imposed by this Title and the payment of the real property tax with respect to the undivided property; (c) The real property of a corporation, partnership, or association shall be listed, valued and assessed in the same manner as that of an individual; (d) The real Property owned by the Republic of the Philippines, its instrumentalities and political subdivisions, the beneficial use of which has been granted for consideration or otherwise, to a taxable person, shall be listed, valued and assessed in the name of the possessor, grantee or of the public entity if such property has been acquired or held for resale or lease. SECTION 3B.07. Proof of Exemption of Real Property from Taxation . Every person by or from whom real property is declared, who shall claim tax exemption for such property shall file with the provincial or municipal assessor within thirty (30) days from the sale of the declaration of real property sufficient documentary evidence in support of such claim including corporate charters, title of ownership, articles of incorporation, by laws, contracts, affidavits, certifications and mortgage deeds, and similar documents. If the required evidence is not submitted within the period herein prescribed, the property shall be listed as taxable in the assessment roll. However, if the property shall be proven to be tax exempt, the same shall be dropped from the assessment roll. SECTION 3B.08. Real Property Identification System . All declarations of real property made shall be kept and filed under a uniform classification system to be established by the Provincial and/or Municipal Assessor. SECTION 3B.09. Notification of Transfer of Real Property Ownership . Any person who shall transfer real property ownership to another shall notify the Provincial, and/or Municipal Assessor concerned within sixty (60) days from the date of such transfer. The notification shall include the mode of transfer, the description of the property alienated, the name and address of the transferee. SECTION 3B.10. Duty of Registrar of Deeds to Apprise the Provincial Assessor of Real Property Listed in the Registry . (a) To ascertain whether or not any real property entered in the Registry of Property has escaped discovery and listing for the purpose of taxation. The Registrar of Deeds shall prepare and submit to the Provincial Assessor within six (6) months from the date upon effectivity of this code and every year thereafter, an abstract of his registry, which shall include brief but sufficient description of the real properties entered therein, their present owners and the dates to their most recent transfer or alienation accompanied by copies of corresponding deeds of sale, donation, or partition or other forms of alienation. (b) It shall be the duty of the Registrar of Deeds to require every person who shall present for registration a document of transfer, alienation, or encumbrance of real property to accompany the same with a certificate shall be a valid cause for the Registrar of Deeds to refuse the registration of the document. SECTION 3B.11. Duty of Official Issuing Building Permit or Certificate of Registration of Machinery to Transmit Copy to Provincial/Municipal Assessor . Any public official or employee who may now or hereafter be required by law or regulation to issue to any person a permit for the construction, addition, repair, or renovation of a building, or permanent improvement on land, or a certificate of registration for any machinery, including machines, mechanical and apparatus attached or affixed on land or to another real property, shall transmit a copy of such permit or certificate within thirty (30) days of its issuance together with copies of plans to the assessor of the Province or Municipality where the property is situated. SECTION 3B.12. Duty of Geodetic Engineers to Furnish Copies of Plans to Provincial Assessor . It shall be the duty of all geodetic engineers, public or private, to furnish free of charge to the assessor of the Province or Municipality where the land is located with a white or blue print of each of all approved original or subdivision plans or maps of surveys executed by them within thirty (30) days from receipt of such plans from the Lands Management Bureau, the Land Registration Authority, or the Housing and Land Use Regulatory Board, as the case may be. SECTION 3B.13. Preparation of Schedule of Fair Market Values . Before any general revision of property assessment is made pursuant to the provisions of R.A. 7160, otherwise known as the Local Government Code of 1991 and guidelines issued by the Department of Finance, there shall be prepared a schedule of fair market values by the Provincial Assessors in coordination with the Municipal Assessors of the municipalities within the province for the different classes of real property situated in their respective local government units for enactment by ordinance of the Sangguniang Panlalawigan. The schedule of fair market values shall be published by the Provincial Assessor in a newspaper of general circulation in the Province and Municipalities or in the absence thereof shall be posted in the Provincial Capitol and Municipal Halls and in two other conspicuous public places therein (See Schedule of Fair Market Values approved under separate ordinance.) DaIAcC SECTION 3B.14. Authority of Assessor to Take Evidence . For the purpose of obtaining information on which to base the market value of any real property, the assessor of the Province, or Municipality or their deputies may summon the owners of the properties to be affected or persons having legal interest therein and witness, administer oaths, and take deposition concerning the property, its ownership, amount, nature, and value. SECTION 3B.15. Amendment of Schedule of Fair Market Values . The Provincial Assessor may recommend to the Sangguniang Panlalawigan amendments to correct errors in valuation in the schedule of fair market values or to introduce new kinds or type of real property. The Sangguniang Panlalawigan shall, by ordinance, act upon the recommendation within ninety (90) days from receipt thereof. SECTION 3B.16. Classes of Real Property for Assessment Purposes . For purposes of assessment, real property shall be classified as residential, agricultural, commercial, industrial, mineral, timberland, or special. SECTION 3B.17. Special Classes of Real Property . All lands, buildings, and other improvements, thereon actually, directly and exclusively used for hospitals, cultural, or scientific purposes, and those owned and used by local water districts, and government or controlled corporations rendering essential public services in the supply and distribution of water and/or generation and transmission of electric power shall be classified as special. SECTION 3B.18. Actual Use of Real Property as Basis for Assessment . Real property shall be classified, valued and assessed on the basis of its actual use regardless of where located, whoever owns it, and whoever uses it. SECTION 3B.19. Assessment Levels . The assessment levels to be applied to the fair market value of real property to determine its assessed value shall be at the rates not exceeding the following: (a) On Lands Class Assessment Levels Residential 4% Agricultural 25% Commercial 8% Industrial 8% Mineral 50% Timberland 20% (b) On Buildings and Other Structures (1) Residential Fair Market Value Over Not Over Assessment Levels P175,000.00 0% P175,000.00 300,000.00 10% 300,000.00 500,000.00 20% 500,000.00 750,000.00 25% 750,000.00 1,000,000.00 30% 1,000,000.00 2,000,000.00 35% 2,000,000.00 5,000,000.00 40% 5,000,000.00 10,000,000.00 50% 10,000,000.00 60% (2) Agricultural Fair Market Value Over Not Over Assessment Levels P300,000.00 25% P300,000.00 500,000.00 30% 500,000.00 750,000.00 35% 750,000.00 1,000,000.00 40% 1,000,000.00 2,000,000.00 45% 2,000,000.00 50% (3) Commercial/Industrial Fair Market Value Over Not Over Assessment Levels P300,000.00 30% P300,000.00 500,000.00 35% 500,000.00 750,000.00 40% 750,000.00 1,000,000.00 50% 1,000,000.00 2,000,000.00 60% 2,000,000.00 5,000,000.00 70% 5,000,000.00 10,000,000.00 75% 10,000,000.00 80% (4) Timberland Fair Market Value Over Not Over Assessment Levels P300,000.00 45% P300,000.00 500,000.00 50% 500,000.00 750,000.00 55% 750,000.00 1,000,000.00 60% 1,000,000.00 2,000,000.00 65% 2,000,000.00 70% (c) On Machineries Class Assessment Levels Agricultural 40% Residential 50% Commercial 80% Industrial 80% (d) On Special Classes :The assessment levels for all lands, buildings, machineries and other improvements: Actual Assessment Levels Cultural 15% Scientific 15% Hospital 15% Local Water Districts 10% Government-Owned or Controlled Corporations engaged in the supply and distribution of water and/or generation and transmission of electric power 10% SECTION 3B.20. General Revision of Assessments and Property Classification . The Provincial Assessor in coordination with municipal assessors of municipalities within the Province of Capiz shall undertake a general revision of real property assessments starting the year 1992 up to 1993 to take effect 1994 and every three (3) years thereafter pursuant to the pertinent provisions of RA 7160 otherwise known as the Local Government Code of 1991. TAacHE SECTION 3B.21. Valuation of Real Property . In cases where (a) real property is declared and listed for taxation purposes for the first time; (b) there is an ongoing general revision of property classification and assessment; or (c) a request is made by the person in whose name the property is declared, the Provincial or Municipal Assessor or their duly authorized deputy shall, in accordance with existing laws and regulations, make a classification, appraisal and assessment of the real property listed and described in the declaration irrespective of any previous assessment or taxpayer's valuation thereon: Provided, however, that the assessment of real property shall not be increased oftener than once every three (3) years except in case of new improvements substantially increasing the value of said property or of any change in its actual use. SECTION 3B.22. Date of Effectivity of Assessment or Reassessment . All assessments or reassessment made after the first (1st) day of January of any year shall take effect on the first (1st) day of January of the succeeding year: Provided, however, that the assessment of real property due to its partial or total destruction, or to a major change in its actual use, or to any other abnormal cause, shall be made within ninety (90) days from the date any such cause or causes occurred, and shall take effect at the beginning of the quarter next following the reassessment. SECTION 3B.23. Assessment of Property Subject to Back Taxes . Real property declared for the first time shall be assessed for the taxes for the period during which it would have been liable but in no case for more than ten (10) years prior to the date of initial assessment: Provided, however, that such taxes shall be computed on the basis of the applicable schedule of values in force during the corresponding period. If such taxes are paid on or before the end of the quarter following the date the notice of assessment was received by the owner or his representative, no interest for delinquency shall be imposed thereon: otherwise such taxes shall be subject to an interest at the rate of two percent (2%) per month or a fraction thereof from the date of the receipt of the assessment until such taxes are fully-paid. SECTION 3B.24. Notification of New or Revised Assessment . When real property is assessed for the first time or when an existing assessment is increased or decreased, the Provincial or Municipal Assessor shall within thirty (30) days give written notice of such new or revised assessment to the person in whose name the property is declared. The notice may be delivered personally or by registered mail or through the assistance of the punong barangay to the last known address of the person to be served. SECTION 3B.25. Appraisal and Assessment of Machinery . (a) The fair market value of a brand-new machinery shall be the acquisition cost. In all other cases, the fair market value shall be determined by dividing the remaining economic life of the machinery by its estimated economic life and multiplies by the replacement on reproduction cost. (b) If the machinery is imported, the acquisition cost includes freight, insurance, bank and other charges, brokerage, arrastre and handling duties and taxes, plus cost of inland transportation, handling, and installation charges at the present site. The cost in foreign currency of imported machinery shall be converted to peso cost on the basis of foreign currency exchange rates as fixed by the Central Bank. SECTION 3B.26. Depreciation Allowance for Machinery . For purposes of assessment, a depreciation allowance shall be made for machinery in accordance with the rates provided in the Approved Schedule of Market Values of its original cost or its replacement or reproduction cost, as the case may be, for each year of use: Provided, however, that the remaining value for all kinds of machinery shall not be less than twenty percent (20%) of such original, replacement, or reproduction cost for so long as the machinery is useful and in operation. ARTICLE C Assessment Appeals SECTION 3C.01. Local Board of Assessment Appeals . Any owner or person having legal interest in the property who is not satisfied with the action of the Provincial or Municipal Assessor in the assessment of his property may, within sixty (60) days from the date of receipt of the written notice of assessment, appeal to the Board of Assessment Appeals of the province by filing a petition under oath in the form prescribed for the purpose, together with copies of the tax declarations and such affidavits or documents submitted in support of the appeal. SECTION 3C.02. Organization, Powers, Duties and Functions of the Local Board of Assessment Appeals . (a) The Board of Assessment Appeals of the Province shall be composed of the Registrar of Deeds, as Chairman, the Provincial Prosecutor and the Provincial Engineer as members, who shall serve as such in an ex officio capacity without additional compensation. HDICSa (b) The Chairman of the Board shall have the power to designate any employee of the Province to serve as secretary to the Board also without additional compensation. (c) The chairman and members of the Board of Assessment Appeals of the Province shall assume their respective positions without need of further appointment or special designation immediately upon effectivity of this Code. They shall take an oath or affirmation of office in the prescribed form. (d) In case there is no Provincial Engineer, the district engineer shall serve as member of the Board. In the absence of the Registrar of Deeds, or the Provincial Prosecutor, or the Provincial Engineer, or the District Engineer the persons performing their duties, whether in an acting capacity or as a duly designated officer-in-charge, shall automatically become the chairman or member, respectively, of the said Board, as the case may be, shall be required to be paid under protest before said appeal shall be given due course by the Local Board of Assessment Appeals. SECTION 3C.03. Meetings and Expenses of the Local Board of Assessment Appeals . The Board of Assessment Appeals shall meet once a month and as often as may be necessary for the prompt disposition of appealed cases. No member of the Board shall be entitled to per diems or traveling expenses for his attendance in Board meetings, except when conducting an ocular inspection in connection with a case under appeal. All expenses of the board shall be charged against the general fund of the province, as the case may be. The Sangguniang Panlalawigan shall appropriate the necessary funds to enable the Board in their respective localities to operate effectively. SECTION 3C.04. Action by the Local Board of Assessment Appeals . (a) The Board shall decide the appeal within one hundred twenty (120) days from the date of receipt of such appeal. The Board after hearing, shall render its decision based on substantial evidence or such relevant evidence on record as a reasonable mind accept as adequate to support the conclusion. (b) In the exercise of its appellate jurisdiction, the Board shall have the power to summon witnesses, administer oaths, conduct ocular inspection, take depositions, and issue subpoena duces tecum . The proceedings of the Board shall be conducted solely for the purpose of ascertaining the facts without necessarily adhering to technical rules applicable in juridical proceedings. (c) The Secretary of the Board shall furnish the owner of the property or the person having legal interest therein and the Provincial Assessor with a copy of the decision of the Board. In case the Provincial Assessor concurs in the revision or the assessment, it shall be his duty to notify the owner of the property or the person having legal interest therein of such fact using the form prescribed for the purpose. The owner of the property or the person having legal interest therein or the assessor who is not satisfied with the decision of the Board, may, within thirty (30) days after receipt of the decision of said Board, appeal to the Central Board of Assessment Appeals, as provided in R.A. 7160, otherwise known as the Local Government Code of 1991. The decision of the Central Board shall be final and executory. SECTION 3C.05. Effect of Appeal on the Payment of Real Property Tax . Appeal on assessments of real property made under the provisions of this article and the provisions of R.A. 7160, otherwise known as the Local Government Code of 1991 on appeals to the Central Board of Assessment Appeals shall, in no case, suspend the collection of the corresponding realty taxes on the property involved as assessed by the provincial or city assessor, without prejudice to subsequent adjustment depending upon the final outcome of the appeal. Real taxes on the property involved shall be required to be paid under protest before said appeal shall be given due course by the Local Board of Assessment Appeal. ARTICLE D Imposition of Real Property Tax and Special Levies SECTION 3D.01. Imposition . There is hereby levied an annual ad valorem tax on real property such as land, building, machinery, and other improvement not hereinafter specifically exempted at the rate of one percent (1%) of the assessed value of real property for the basic real property tax and additional one percent (1%) for the Special Education Fund (SEF). SECTION 3D.02. Exemption from the Basic Real Property Tax and Additional Real Property Tax for SEF . The following are exempted from payment of the real property tax: (a) Real property owned by the Republic of the Philippines or any of its political subdivisions except when the beneficial use thereof has been granted, for consideration or otherwise, to a taxable person; (b) Charitable institutions, churches, personages or convents appurtenant thereto, mosques, nonprofit or religious cemeteries and all lands, buildings, and improvements actually, directly, and exclusively used for religious, charitable or educational purposes; IDaEHC (c) All machineries and equipment that are actually, directly and exclusively used by local water districts and government-owned or controlled corporations engaged in the supply of water and/or generation and transmission of electric cooperative power; (d) All real property owned by duly registered cooperatives as provided for under R.A. No. 6938; and (e) Machinery and equipment used for pollution control and environmental protection. SECTION 3D.03. Additional Ad Valorem Tax on Idle Lands . There is hereby levied an annual tax on idle lands at the rate of five percent (5%) of the assessed value of the property which shall be in addition to the basic real property tax and Special Education Fund (SEF). SECTION 3D.04. Idle Lands, Coverage . For purposes of real property taxation, idle lands shall include the following: (a) Agricultural lands, more than one (1) hectare in area, suitable for cultivation, dairying, inland fishery, and other agricultural uses, one-half (1/2) of which remain uncultivated or unimproved by the owner of the property or person having legal interest therein. Agricultural lands planted to permanent or perennial crops with at least fifty (50) trees to a hectare shall not be considered idle lands. Lands actually used for grazing purposes shall likewise not be considered idle lands; (b) Lands, other than agricultural, located within this province more than one thousand (1,000) square meters in area one-half (1/2) of which remain unutilized or unimproved by the owner of the property or person having legal interest therein. Regardless of land area, this Section shall likewise apply to residential lots in subdivisions duly approved by proper authorities, the ownership of which has been transferred to individual owners, who shall be liable for the additional tax: Provided however, that individual lots of such subdivision, the ownership of which has not been transferred to the buyer shall be considered as part of the subdivision, and shall subject to the additional tax payable by subdivision owner or operator. SECTION 3D.05. Idle Lands Exempt from Tax . Owners or persons having legal interest therein of idle lands who, by reason of force majeure ,civil disturbance, natural calamity or any cause or circumstance were physically or legally prevented from improving, utilizing, or cultivating the same shall be exempt from the additional levy. The tax for idle lands shall not apply to lands from basic real property tax and the remainder of the land portions of which has been donated to the government for the construction of projects or improvements. Any person having legal interest on the land desiring to avail of the exemption under this section shall file the corresponding application with the Provincial Treasurer. The application shall state the grounds under which the exemption is being claimed. SECTION 3D.06. Listing of Idle Lands by the Provincial Assessor . The Provincial Assessor shall make and keep an updated record of all idle lands located with the Province. For purposes of collection, the Provincial Assessor shall furnish a copy thereof to the Provincial Treasurer who shall notify, on the basis of such record, the owner of the property or person having legal interest therein of the imposition of the additional tax. SECTION 3D.07. Ordinance Imposing a Special Levy . A tax ordinance imposing a special levy on lands shall not exceed sixty percent (60%) of the actual cost of the projects and improvements, including the cost of acquiring land and such other real property in connection therewith and provided further that the special levy shall not apply to land exempt from the basic real property tax and the remainder of the land, portions of which have been donated to the Provincial Government of Capiz for the construction of such projects or improvements. SECTION 3D.08. Definition . When use in this Article, the term "Special Levy" is a form of taxation based on the benefit principle. The land upon which it is imposed is supposed to have derived some special benefits in terms of higher values from the improvement introduced by the government. SECTION 3D.09. Description of Proposed Projects or Improvement Subject to Special Levy . The tax ordinance imposing a special levy shall described with reasonable accuracy the nature, extent, and location of the public works projects or improvement to be undertaken, state the estimated cost thereof, specify the metes and bounds by monuments and lines and the number of annual installment for the payment of the special levy which in no case shall not be less than five (5) nor more than ten (10) years. The Sangguniang Panlalawigan may establish a uniform percentage of all lands subject to the payment of special levy for the entire district or it may fix different rates for different parts or section thereof, depending on whether such land is more or less benefited by the proposed work, whichever is more appropriate or applicable. SECTION 3D.10. Exemption . The special levy shall not apply to lands exempt from the basic real property tax. It shall not also apply to the remainder of the land portions of which have been donated to the province for the construction of projects or improvements subject to special levy. SECTION 3D.11. Publication of Proposed Ordinance Imposing a Special Levy . Before the enactment of an ordinance imposing a special levy, the Sangguniang Panlalawigan shall conduct a public hearing thereon; notify in writing the owner of the real property to be affected or the persons having legal interest therein as to the date and place thereof and afford the latter the opportunity to express their positions or objections relative to the proposed ordinance. DTCSHA SECTION 3D.12. Fixing the Amount of Special Levy . Special levy authorized herein shall be apportioned, computed, and assessed according to the assessed valuation of the lands affected as shown by the books of the Provincial Assessor, or its current assessed value as fixed by the said Provincial Assessor if the property does not appear on record in his books. Upon the effectivity of this "Provincial Revenue Code" imposing special levy, the Provincial Assessor shall forthwith proceed to determine the annual amount of special levy assessed against each parcel of land comprised within the area especially benefited and shall send to each landowner a written notice thereof by mail, personal service, or publication in appropriate cases. SECTION 3D.13. Accrual of Special Levy . The special levy shall accrue on the first day of the quarter next following the effectivity of this Revenue Code. SECTION 3D.14. Taxpayer's Remedies against Special Levy . Any owner of real property affected by a special levy or any person having legal interest therein, may, upon receipt of the written notice of assessment of the special levy, avail of the remedies provided under Section 3C.01 of this Revenue Code. SECTION 3D.15. Penalty . Failure to pay the tax on idle lands upon the expiration of the periods provided hereof shall subject the taxpayer to the payment of interest at the rate of two percent (2%) per month on the unpaid amount or a fraction thereof, until the delinquent tax shall have been fully paid: Provided, however, that in no case shall the total interest on the unpaid tax or portion thereof exceed thirty-six (36) months. SECTION 3D.16. Taxpayers' Remedies against the Additional Levy . Any owner or real property affected by additional levy or any person having a legal interest therein may upon receipt of the written notice of assessment of the additional levy, avail of the remedies provided for in Article C of this chapter. ARTICLE E Collection of Basic Real Property Tax, Additional Real Property Tax for SEF and Tax for Idle Lands SECTION 3E.01. Date of Accrual of Tax . The basic real property tax and additional real property tax for SEF for any year shall accrue on the first day of January while the tax on idle lands shall accrue on the first day of the quarter next following taxpayer's receipt of notice of imposition as provided in Section 3D.06 and from that date it shall constitute a lien on the property which shall be superior to any lien, mortgage, or encumbrance of any kind whatsoever, and shall be extinguished only upon the payment of the delinquent tax. SECTION 3E.02. Collection of Tax . The collection of the taxes referred to in the preceding section with interest thereon and related expenses, and the enforcement of the remedies provided for in this Code or any applicable laws, shall be the responsibility of the Provincial and Municipal Treasurers as his deputies. The Municipal Treasurer may deputize the barangay treasurer to collect all taxes on real property located in the barangay: Provided, that the barangay treasurer is properly bonded for the purpose: Provided, further that the premium on the bond be paid by the municipal government concerned. SECTION 3E.03. Assessor to Furnish Local Treasurer with Assessment Roll . The Provincial or Municipal Assessor shall prepare and submit to the treasurer concerned on or before the thirty-first (31st) day of December each year, an assessment roll containing a list of all persons whose real properties have been newly assessed or reassessed and the values of such properties. SECTION 3E.04. Notice of Time for Collection of Tax . The Municipal Treasurer shall, on or before the thirty-first (31st) day of January each year, in the case of the basic real property tax and the additional tax for the Special Education Fund (SEF) or on before any other date to be prescribed by the Sangguniang Panlalawigan concerned in the case of any other tax levied under this Chapter, post the notice of the dates when the tax may be paid without interest at a conspicuous and publicly accessible place at the municipal hall. Said notice shall likewise be published by the Provincial Treasurer in a newspaper of general circulation in the Province once a week for two (2) consecutive weeks. SECTION 3E.05. Payment of Real Property Taxes in Installments . The owner of the real property or the person having legal interest therein may pay the basic real property tax and the tax on idle lands and the additional tax for the Special Education Fund (SEF) due thereon without interest within four (4) equal installments: the first installment to be due and payable on or before the thirty-first (31st) of March; the second installment, on or before the thirtieth (30th) of June; the third installment, on or before the thirtieth (30th) of September; and the last installment, on or before the thirty-first (31st) of December, except the special levy the payment of which shall be governed by ordinance of the Sangguniang Panlalawigan. The date for the payment of any other tax imposed under this Revenue Code without interest shall be prescribed by the Sangguniang Panlalawigan. Payments of taxes on real property shall first be applied to prior years delinquencies, interest and penalties. If any, and only after said delinquencies are settled may tax payments be credited for the current period. SECTION 3E.06. Tax Discount for Advance and/or Prompt Payment . If the basic real property tax, the additional tax accruing to the Special Education Fund (SEF),the tax for idle lands are paid on time in accordance with the prescribed schedule of payment as provided in the preceding section, the taxpayer shall be granted a discount of ten percent (10%) while payments made in advance for succeeding years shall entitle the taxpayer with a discount of twenty percent (20%) of the annual tax due. CScTED SECTION 3E.07. Payment Under Protest . (a) No protest shall be entertained unless the taxpayer first pays the tax. There shall be annotated on the tax receipts the words "paid under protest." The protest in writing must be filed within thirty (30) days from payment of the tax to the Provincial Treasurer who shall decide the protest within sixty (60) days from receipt. (b) The tax or a portion thereof paid under protest shall be held in trust by the treasurer concerned. (c) In the event that the protest is finally decided in favor of the taxpayer, the amount or portion of the tax protested shall be refunded to the protestant, or applied as tax credit against his existing or future tax liability. (d) In the event that the protest is denied or upon the lapse of the sixty-day period prescribed in subparagraph (a),the taxpayer may avail of the remedies as provided for in this Chapter, and existing laws. SECTION 3E.08. Repayment of Excessive Collections . When an assessment of basic real property tax, or any other tax levied under this Chapter, is found to be illegal or erroneous and the tax is accordingly reduced or adjusted, the taxpayer may file a written claim for refund or credit for taxes and interests with the Provincial Treasurer within two (2) years from the date the taxpayer is entitled to such reduction or adjustment. The Provincial Treasurer shall decide the claim for tax refund or credit within sixty (60) days from receipt thereof. In case the claim for tax refund or credit is denied, the taxpayer may avail of the remedies as provided in this Chapter, and existing laws. SECTION 3E.09. Notice of Delinquency in the Payment of the Real Property Tax . (a) When the real property or any other tax imposed under this Chapter become delinquent, the Provincial/City and Municipal Treasurer shall immediately cause a notice of the delinquency to be posted at the main entrance of the Provincial Capitol or Municipal Hall and in a publicly accessible and conspicuous place in each barangay of the local government unit concerned. The notice of delinquency shall also be published once a week for two (2) consecutive weeks, in a newspaper or general circulation in the province by the Provincial Treasurer. (b) Such notice shall specify the time upon which the tax became delinquent and shall state that personal property may be distrained to effect payment. It shall likewise state that at any time before the distraint or personal property, payment of the tax with surcharges, interests and penalties may be made in accordance with the next following Section, and unless the tax, surcharges and penalties are paid before the expiration of the year for which the tax is due except when notice of the assessment or additional levy in case of idle lands is contested administratively or judicially pursuant to the provisions of existing laws, the delinquent real property will be sold at public auction, and the title to the property will be vested in the purchaser, subject however, to the right of the delinquent owner of the property or any person having legal interest therein to redeem the property within one (1) year from the date of sale. SECTION 3E.10. Interest on Unpaid Real Property Tax . In case of failure to pay the basic real property or any other tax levied under this Chapter upon the expiration of the periods as provided in Section 3E.05, or when due, as the case may be, shall subject the taxpayer to the payment of interest at the rate of two percent (2%) per month on the unpaid amount or a fraction thereof, until the delinquent tax shall have been fully paid: Provided, however, that in no case shall the total interest on the unpaid tax or portion thereof exceed thirty-six (36) months. SECTION 3E.11. Remedies for the Collection of Real Property Tax . For the collection of the basic real property tax and any other tax levied under this chapter, the Provincial Treasurer concerned may avail of the remedies by administrative action thru levy on real property or by judicial action. SECTION 3E.12. Tax Lien . The basic real property tax and any other tax levied under this chapter constitutes a lien on the property subject to tax, superior to all liens, charges or encumbrances in favor of any person, irrespective of the owner or possessor thereof, enforceable by administrative or judicial action, and may only be extinguished upon payment of the tax and the related interests and expenses. SECTION 3E.13. Levy on Real Property . After the expiration of the time required to pay the basic real property tax or any other tax levied upon through the issuance of a warrant on or before, or simultaneously with, the institution of the civil action for the collection of the delinquent tax. The Provincial Treasurer when issuing a warrant of levy shall prepare a duly authenticated certificate showing the name of the delinquent owner of the property or person having legal interest therein, the description of the property, the amount of the tax due and the interest thereon. The warrant shall operate with the force of a legal execution throughout the Province. The warrant shall be mailed to or served upon the delinquent owner of the real property or person having legal interest therein, or in case he is out of the country or cannot be located, to the administrator or occupant of the property by the Municipal Treasurer concerned. At the same time, written notice of the issuance of the warrant of levy with the attached detailed description of the subject real property and the computation of the tax obligation shall be mailed to or served upon the Assessor and the Registrar of Deeds of the Province, who shall annotate the levy on the tax declaration and any property record and certificate of title of the property, respectively. cDCEIA The levying officer shall submit a report on the levy to the Sangguniang Panlalawigan, within ten (10) days after receipt of the warrant by the owner of the property or person having legal interest therein. SECTION 3E.14. Penalty for Failure to Issue and Execute Warrant . Without prejudice to criminal prosecution under the Revised Penal Code and other applicable laws, the Provincial Treasurer or his deputy who fails to issue and/or the Municipal Treasurer or his representative who fails to execute the warrant of levy within one (1) year from the time the tax become delinquent or within thirty (30) days from the date of the issuance thereof in an administrative or judicial proceeding shall be dealt with in accordance with existing laws. SECTION 3E.15. Advertisement and Sale . Within thirty (30) days after service of the warrant of levy, the Provincial Treasurer shall proceed to publicly advertise for sale or auction the property or a usable portion thereof as may be necessary to satisfy the tax delinquency and expenses of sale. The advertisement shall be effected by posting a notice at the main entrance of the Provincial or Municipal building, and in a publicly accessible and conspicuous place in the barangay where the real property is located, and by publication once a week for two (2) weeks in a newspaper of general circulation in the Province or Municipality where the property is located. The advertisement shall specify the amount of the delinquent tax. The interest due thereon and expenses of sale, the date and place of sale, the name of the owner of the real property or person having legal interest therein, and a description of the property to be sold. At any time before the date fixed for the sale, the owner of the real property or person having legal interest therein may stay the proceedings by paying the delinquent tax, the interest due thereon and the expenses of sale. The sale shall be held either at the main entrance of the provincial/city or municipal building, or on the property to be sold, or at any other place as specified in the notice of the sale. Within thirty (30) days after the sale, the Provincial Treasurer or his deputy shall make a report of the sale to the Sangguniang Panlalawigan concerned, and which shall form part of his records. The treasurer shall likewise prepare and deliver to the purchaser a certificate of sale shall contain the name of the purchaser, a description of the property sold, the amount of the delinquent tax, the interest due thereon, the expenses of sale and a brief description of the proceedings: Provided, however, that proceeds of the sale in excess of the delinquent tax, the interest due thereon, and the expenses of sale shall be remitted to the owner of the real property or person having legal interest therein. SECTION 3E.16. Redemption of Property Sold . Within one (1) year from the date of sale, the owner of the delinquent real property or person having legal interest therein, or his representative, shall have the right to redeem the property upon payment to the treasurer of the amount of the delinquent tax, including the interest due thereon, and the expenses of sale from the date of delinquency to the date of sale, plus interest of two (2%) per month on the purchase price from the date of sale to the date of redemption. Such payment shall invalidate the certificate of sale issued to the purchaser and the owner of the delinquent real property or person having legal interest shall be entitled to a certificate of redemption which shall be issued by the treasurer or his deputy. From the date of sale until the expiration of the period of redemption, the delinquent real property shall remain in the possession of the owner or person having legal interest therein who shall be entitled to the income and other fruits thereof. The Provincial Treasurer or his deputy, upon receipt from the purchaser of the certificate of sale, shall forthwith return to the latter the entire amount paid by him plus interest of two percent (2%) per month. Thereafter, the property shall be free from the lien of such delinquent tax, interest due thereon and expenses of sale. SECTION 3E.17. Final Deed to Purchaser . In case the owner or person having legal interest thereon fails to redeem the delinquent property as provided herein, the Provincial Treasurer shall execute a deed conveying to the purchaser said property, free from lien of the delinquent tax, interest due thereon and expenses of sale. The deed shall briefly state the proceedings upon which the validity of the sale rests. SECTION 3E.18. Purchase of Property by the Provincial Government 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 real property tax and the related interest and costs of sale, the local treasurer conducting the sale shall purchase the property in behalf of the Province to satisfy the claim and within two (2) days thereafter shall make a report of his proceedings which shall be reflected upon the records of his office. It shall be the duty of the Registrar of Deeds upon registration with his office of any such declaration of forfeiture to transfer the title of the forfeited property to the province 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 treasurer the full amount of the real property tax and the related interest and the costs of sale. If the property is not redeemed as provided herein, the ownership thereof shall be fully vested on the Province. SECTION 3E.19. Resale of Real Estate Taken for Taxes, Fees or Charges . The Sangguniang Panlalawigan may, by ordinance duly approved, and upon notice of not less than twenty (20) days, sell and dispose of the real property acquired under the preceding section at public auction. The proceeds of the sale shall accrue to the general fund of the local government unit concerned. DHESca SECTION 3E.20. Further Distraint or Levy . Levy may be repeated if necessary until the full amount due, including all expenses, is collected. SECTION 3E.21. Collection of Real Property Tax Through the Courts . The collection of the basic real property tax or any other tax levied under this chapter may simultaneous with other remedies be enforced by civil action in any court of competent jurisdiction. The civil action shall be filled by the Provincial Treasurer within the period prescribed in Section 270 of RA 7160, otherwise known as the Local Government Code of 1991. The Provincial Attorney and/or Local Offices shall assist the Provincial Treasurer in pursuing the civil action. SECTION 3E.22. Treasurer to Certify Delinquent Remaining Uncollected . The Province/City Treasurer in coordination with the municipal treasurers or their deputies under him shall prepare a certified list of all real property tax delinquencies which remained uncollected or unpaid for at least one (1) year in the province, and a statement of the reason or reasons for such non-collection or non-payment, and shall submit the same to the Sangguniang Panlalawigan thru the Provincial Governor on or before December thirty-first (31st) of the year immediately succeeding the year in which the delinquencies were incurred with a request for assistance in the enforcement of the remedies for collection provided herein. SECTION 3E.23. Periods within Which to Collect Real Property Taxes . The basic real property tax and any other tax levied under this chapter shall be collected within five (5) years from the date they become due. However, in case of evading payment of the tax, such action may be instituted for the collection of the same within ten (10) years from the discovery of such fraud to evade payment, otherwise collection shall be barred by prescription as provided under RA 7160, otherwise known as the Local Government Code. ARTICLE F Disposition of Proceeds SECTION 3F.01. Distribution of Proceeds . The proceeds of the basic real property tax, including interest thereon, and proceeds from the use, lease or disposition, sale or redemption of property acquired at a public auction in accordance with the provisions of this Chapter by the province shall be distributed by the Municipal Treasurer, as follows: (1) General Fund of the Province Thirty-five percent (35%) (2) General Fund of the Municipality where the property is located Forty percent (40%) (3) General Fund of the Barangay where the property is located Twenty-five percent (25%) The shares of the municipality and each barangay shall be retained by the Municipal Treasurer. The share of each barangay shall be released, without need of any further action, directly to the barangay treasurer on a quarterly basis within five (5) days after the end of each quarter and shall not be subject to any lien or holdback for whatever purpose while the share of the province shall be remitted to the Provincial Treasurer every month within the first ten (10) days of the succeeding month. SECTION 3F.02. Application of Proceeds of the Additional One Percent (1%) SEF Tax . The proceeds from the additional one percent (1%) tax on real property accruing to the Special Education Fund (SEF) shall be automatically released to the local school boards. Fifty percent (50%) shall accrue to the Provincial School Board while fifty percent (50%) shall be retained by the Municipal Treasurer concerned for the Municipal School Board. The proceeds shall be allocated for the operation and maintenance of public schools, construction and repair of school buildings, facilities and equipment, education research, purchase of books and periodicals, and sports development as determined and approved by the Local School Board. SECTION 3F.03. Proceeds of the Tax on Idle Lands . Fifty percent (50%) of the additional real property tax on idle lands shall accrue to the general fund of the Province, while fifty percent (50%) shall be retained by the Municipal Treasurer for the general fund of the municipality. ARTICLE G Special Provisions SECTION 3G.01. General Assessment Revision; Expenses Incident Thereto . The provinces and its municipalities shall provide the necessary appropriations to defray the expenses incident to the general revision of real property assessment. All expenses incident to the general revision of the real property assessment shall be apportioned between the province and its municipalities on the basis of the taxable area of the municipality concerned. SECTION 3G.02. Duty of Registrar of Deeds and Notaries Public to Assist the Provincial/City or Municipal Assessor . It shall be the duty of the Register of Deeds and notaries public to furnish the Provincial or Municipal Assessor with copies of all contracts selling, transferring, or otherwise conveying, leasing, or mortgaging real property received by, or acknowledged before them. SECTION 3G.03. Insurance Companies to Furnish Information . Insurance companies are hereby required to furnish the Provincial or Municipal Assessor copies of any contract or policy insurance on buildings, structures, and improvements insured by them or such other documents which may be necessary for the property assessment thereof. SECTION 3G.04. Sale and Forfeiture Before Effectivity of this Code . Tax delinquencies incurred, and sales and forfeitures of delinquent real property effected before the effectivity of this Provincial Revenue Code of Capiz shall be governed by the provisions of RA 7160, otherwise known as the Local Government Code of 1991. ARTICLE H Penal and Final Provisions SECTION 3H.01. Penalties for Omission of Property from Assessment or Tax Rolls by Officers and Other Acts . Any officer charged with the duty of assessing a real property who willfully fails to assess, or who intentionally omits from the assessment or tax rolls any real property which he knows to be taxable, or who willfully or negligently under-assesses any real property, or who intentionally violates or fails to perform any duty imposed upon him by law relating to the assessment of taxable real property shall, upon conviction, be punished by imprisonment of not less than one (1) month nor more than six (6) months, or by a fine of not less than One Thousand Pesos (P1,000.00) nor more than Five Thousand Pesos (P5,000.00),or both such imprisonment and fine, at the discretion of the court. TEHIaD The same penalty shall be imposed upon any officer charged with the duty of collecting the tax due on real property who willfully or negligently fails to collect the tax and institute the necessary proceedings for the collection of the same. Any other officer required by this chapter to perform acts relating to the administration of the real property tax or to assist the assessor or treasurer in such administration, who willfully fails to discharge such duties shall, upon conviction, be punished by imprisonment of not less than one (1) month nor more than six (6) months, or by a fine of not less than Five Hundred Pesos (P500.00) nor more than Five Thousand Pesos (P5,000.00),or both such imprisonment and fine, at the discretion of the court. SECTION 3H.02. Penalties for Delaying Assessment of Real Property and Assessment Appeals . Any government official who intentionally and deliberately delays the assessment of real property or the filing of any appeal against its assessment shall, upon conviction, be punished by imprisonment of not less than one (1) month nor more than six (6) months, or by a fine of not less than Five Hundred Pesos (P500.00),nor more than Five Thousand Pesos (P5,000.00),or both such imprisonment and fine, at the discretion of the court. SECTION 3H.03. Penalties for Failure to Dispose of Delinquent Real Property at Public Auction . The Provincial and Municipal Treasurers in this province who fails to dispose of delinquent real property at public auction in compliance with the pertinent provisions of this chapter, and any other provincial or municipal official whose acts hinder the prompt disposition of delinquent real property at public auction shall, upon conviction, be subject to imprisonment of not less than one (1) month nor more than six (6) months, or a fine of not less than One Thousand Pesos (P1,000.00) nor more than Five Thousand Pesos (P5,000.00),or both such imprisonment and fine, at the discretion of the court. CHAPTER IV Permits and Regulatory Fees ARTICLE A Governor's Permit Fees SECTION 4A.01. Imposition of Fee . There shall be collected an annual fee at the rates provided hereunder for the issuance of a Governor's permit to every person who shall conduct a business, or activity within the Province of Capiz. 1) On those engaged in the business of printing and publication P300.00 2) On business enjoying a franchise P500.00 3) On proprietors, leases, or operators of amusement places (cockpits, theaters, bingo places, resorts, etc.) P500.00 4) On owners or operators of delivery trucks or vans regardless of the number of trucks or vans P500.00 5) On the extraction of sand, gravel, and other quarry resources: a. Commercial Sand and Gravel P1,000.00 b. Industrial Sand and Gravel P1,500.00 c. Exclusive Sand and Gravel P1,000.00 d. Gratuitous Sand and Gravel P1,000.00 e. Private Gratuitous Sand and Gravel P1,000.00 f. Guano P1,000.00 g. Gemstone P2,500.00 h. Ordinary Earth P2,500.00 i. Special Permit Fee P1,000.00 j. Other Quarry Permits P2,500.00 The permit fee is payable for every separate or distinct establishment or place where the business or activity is conducted. One line of business or activity does not become exempt by being conducted with some other business or activity for which the permit fee has been paid. SECTION 4A.02. Fees for Registration of Documents . In cases when the permit holder or applicant authorizes the processing of application, assigns or waives his rights to another person/s, the following documents shall be filed and registered with the ENRO after paying the corresponding fees which are hereby levied and collected: DETACa a. Special Power of Attorney P120.00 b. Waiver of rights, Assignment and Operating Agreement 1,200.00 c. All other documents affecting mining rights 100.00 SECTION 4A.03. Time of Payment . The fee imposed in the preceding section shall be paid to the Provincial Treasurer or his deputy upon application for a Governor's permit before any business can be lawfully begun or pursued and within the first twenty (20) days of January of each year in case of renewal thereof. SECTION 4A.04. Surcharge for Late Payment . Payment of fees after the prescribed periods shall subject to a surcharge of twenty-five percent (25%) of the original amount of fees, such surcharge to be paid at the same time and in the same manner as the tax due. SECTION 4A.05. Interest on Unpaid Fee . In addition to the surcharge for late payment, there shall be imposed upon the unpaid amount an interest of two percent (2%) per month from the due date until the fees is fully paid but in no case shall the total interest on the unpaid amount or portion thereof exceed thirty-six (36) months. SECTION 4A.06. Administrative Provisions . (a) Application for permit; false statement . A written application for a permit to operate a business or engage in an activity shall be made in four (4) copies and filed with the Office of the Governor. The application form shall set forth the name and residence of the applicant, the description of the business or activity, the place where it shall be conducted, and such other pertinent information or data as may be required. The permit shall be granted only if (1) the applicant therefore has no unsettled tax obligation whatsoever to the Provincial Government; (2) zoning regulation and/or safety, health and other requirements under existing laws or ordinances have been complied with; (3) the applicant is not disqualified under any provision of law or ordinance to establish or undertake the business or activity applied for; and (4) the applicant has not violated any ordinance or regulation governing permits granted. Any false statement deliberately made by the applicant shall constitute a sufficient ground for denying or revoking the permit, and the applicant or license may further be prosecuted in accordance with the penalty provided in this Article. (b) Issuance of permits; its contents . Upon approval of the application for a Governor's permit, four (4) copies of the application duly signed by the Governor shall be returned to the applicant. One (1) copy shall be presented to the Provincial Treasurer as basis for the collection of the Governor's permit fee and the corresponding tax. The Governor's permit shall be issued by the Provincial Governor upon presentation of receipt for the payment of the Governor's permit fee and the tax if any. Every permit issued in accordance with this Article shall show the name and residence of the applicant, his nationality and marital status, nature of the organization, e.g. ,whether sole proprietorship, corporation or partnership, etc.;location of the business, date of issue and expiration thereof; and other information as may be necessary. The Provincial Governor shall upon presentation of satisfactory proof that the original of the permit has been lost, stolen or destroyed, issue a duplicate of the permit upon payment of the corresponding fee of Two Hundred Pesos (P200.00). (c) Duration and renewal of permit . The Governor'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 thereof unless revoked or surrendered earlier. (d) Posting of permit . Every permittee shall keep his permit posted at all times in his place of business or office or in the absence of any fixed place of business office he shall keep the permit in his person. The permit shall be immediately produced upon demand by the Provincial Governor, or his duly authorized representative. (e) Revocation of Permit . When a person doing business or engaging in an activity under the provisions of this ordinance violates any provisions of this Article; refuses to pay an indebtedness or liability to the province; abuses his privilege to do business in the province to the injury of the public morals or peace, or when a place where such business is established is being conducted in a disorderly, or unlawful manner, a nuisance or permitted to be used as resort for disorderly characters, criminals, or women of ill repute, the Provincial Governor may, after investigation, revoke the Governor's permit. Such revocation shall operate to forfeit all sums which may have been paid with respect of said privilege, in addition to the fines and imprisonment that may be imposed by the court for the violation of any provision of this Revenue Code or ordinances governing the establishment and maintenance of business or the conduct of activities and to prohibit and exercise thereof by the person whose privilege is considered revoked until restored by the Sangguniang Panlalawigan. TaDCEc (f) Expiration of the Permit upon Revocation or Surrender . Every permit shall cease to be in force upon revocation or surrender thereof. Every person holding a permit shall surrender the same upon revocation or upon closure of the business for which the permit was issued. The business shall be deemed finally closed only upon payment of all taxes or fees or charges due thereon. SECTION 4A.07. Penalties and Administrative Fines . a. Without the necessity of formally charging any person for violation of the above enumerated acts and omissions, upon application of the violator, the Governor may at his discretion impose an administrative penalty or fine not exceeding FIVE THOUSAND PESOS (P5,000.00).The Governor may impose an administrative fine on the basis of the following: 1. 1st offense P3,000.00 2. 2nd offense 5,000.00 3. 3rd offense and subsequent violations 10,000.00 Without prejudice to criminal prosecution. The violator is given the period of five (5) days from the date of the commission of the offense to pay the administrative fine. Upon payment of the administrative fine, the MGDSU shall cause the release of the apprehended vehicle and the withdrawal or non-filing of formal criminal charges against the violators. Failure to pay the administrative fine within the period prescribed hereof shall cause the filing of the criminal complaint against the violator in court; b. Violations of any of the above-enumerated prohibited acts shall upon conviction subject the violator to imprisonment for six (6) months or a fine of TEN THOUSAND PESOS (P10,000.00) to TWENTY THOUSAND PESOS (P20,000.00) or both such imprisonment and fine, at the discretion of the court; c. In every case, when the violation involves quarry materials, sand and gravel and/or ordinary earth, the same shall be forfeited in favor of the Province of Capiz, the Municipality and the Barangay from where the quarry materials are extracted and if the same are disposed of for consideration, the proceeds shall be shared or divided in the manner hereafter provided; d. In case of administrative fine is imposed pursuant to paragraph (b),the proceeds shall be disposed of, shared or distributed as follows: 1. 30% to the PNP Station which affected the apprehension of the violators; 2. 30% to the Province of Capiz; 3. 20% to the Municipality of origin of the quarry; and 4. 20% to the barangay of origin of the quarry materials. The same manner of sharing or distribution of the proceeds shall apply in case quarry materials, sand and gravel, ordinary earth are sold or disposed of for a price or consideration. SECTION 4A.08. Regulatory Provisions . (a) On the business of printing or publication. No permit shall be issued to a person engaged in the business of printing or publication unless he presents certification from the authorized representative of the Provincial Governor that all safety requirements in connection with the installation of the printing machines have been complied with. (b) On business with a franchise. The franchise grantee shall submit a certified copy of the grant of franchise from the proper authority and a certification from the authorized representative of the Department of Labor and Employment that all safety requirements in connection with the business and other matters related thereto have been complied with. (c) On delivery trucks or vans. Manufacturers or producers having more than one (1) truck or van delivering or distributing their products within the provincial limits shall provide all trucks or vans with photocopies or similar copies of their respective permits which shall be posted and displayed on the vehicles' windshields. ARTICLE B Secretary's Fee, Clearance/Certification Fee and Annotation/Certification Fee SECTION 4B.01. Imposition . There is hereby imposed a secretary's fee, certification fee, and annotation/certification fee for the issuance of copies of official government records and documents as follows: a. Prosecutor's Office: 1. Certified Xerox Copy or any other produced by copying machine per page P50.00 2. Clearance/Certificate issued for purposes of: a) Employment P100.00 b) Securing a driver's license P100.00 c) Entering the military service P100.00 d) Securing a passport or visa P200.00 e) Transferring resident alien P150.00 f) Securing or renewing a license to possess firearm P200.00 g) Others not mentioned above P100.00 b. Provincial Assessor's Office: 1. Certified Xerox/True copies of tax declaration and other assessment records (expenses for Xerox copying to be borne by the requesting party) P50.00 2. Certification of ownership and other kinds of certification P50.00 3. Transfer fee, per transfer of tax declaration P50.00 4. Verification fee, per real property unit P50.00 5. Reclassification fee, per real property unit P100.00 6. Annotation fee/Cancellation Fee (Mortgage, Bailbonds, Adverse Claims, etc.) P100.00 7. Inspection fee per visit or request for Re-classification/re-assessment upon request of property owner P300.00 8. Research fee P50.00 9. Subdivision fee (per unit-segregation) P50.00 10. Processing Fee P50.00 11. Others P50.00 c. Provincial Treasurer's Office: 1. Certificate of Clearance of No Money Accountability P50.00 a. Certificate of Posting/Petition P50.00 b. Certificate of Tax Exemption/Payment of Transfer Tax P100.00 c. Tax Clearance P100.00 d. Research Fee P50.00 e. Issuance of sticker fee for delivery trucks/vans P100.00 f. Others not mentioned above P50.00 d. Provincial Accountant's Office: 1. Certificate of Premiums Contributions P50.00 2. Certificate of existing loans P50.00 3. Certificate of Net-Take-Home-Pay P50.00 4. Others not mentioned above P50.00 e. Provincial Human Resource Mgmt. Office: 1. Certificate of Service Record 50.00 2. Certification as to no administrative case P50.00 3. Re-issuance of Office I.D. P50.00 4. Certification for Retirement (clearance from Money, property, loans, etc.) P150.00 5. Others P50.00 f. Provincial General Services Office: 1. Certificate of No Property Accountability P50.00 2. Others not mentioned above P50.00 g. Veterinary Office: 1. Application Fee as Livestock & Poultry Handler: a. License Fee P50.00 b. Registration Fee P50.00 c. Certification Fee P100.00 2. Others not mentioned above P50.00 h. Office of the Provincial Agriculturist: 1. Facilitation Fee (Soil Analysis/Testing) P50.00 2. Accreditation Fee (for registration and Issuance of corresponding SME's certificate of accreditation for those who are planting, and selling ornamental plants in the Province) P50.00 3. Accreditation Fee for Plant Nursery P200.00 4. Transport Permit (for securing and issuance of corresponding permit for transferring or shipping ornamentals, plants or seedlings and by-products: 001-100 pcs. P20.00 101-500 pcs. P30.00 501-1000 pcs. P40.00 1000 above P50.00 i. Sangguniang Panlalawigan: 1. Certified photo/machine copy of minutes per page or fraction and other related documents P10.00 2. Certification Fee P100.00 j. Provincial Engineer's Office A. SOIL: 1. Grading 2. Liquid P100.00 3. Plastic Limit P100.00 4. Shrinkage Limit P120.00 5. Moisture Content P50.00 6. Compaction (Proctor) P470.00 7. Compaction (Modified) P530.00 8. Field Density P310.00 9. Specific Gravity P130.00 10. Unit weight 11. Disturbed Samples P100.00 12. Undisturbed Samples P100.00 B. AGGREGATES: 1. Grading P160.00 2. Material Finer than No. 200 Sieve P140.00 3. Unit Weight, Loose and Rodded P120.00 4. Liquid Limit P100.00 5. Plastic Limit P100.00 6. Specific Gravity & Absorption P200.00 7. Absorption P100.00 8. Specific Gravity P110.00 9. Moisture Content P70.00 10. Trial Mix (concrete design) Given cement factor P920.00 11. Trial Mix (concrete design) Given strength a. First Trial P880.00 b. Each Extra Trial P680.00 C. CONCRETE AND CEMENT PRODUCTS: 1. Comprehensive strength of concrete cylinders 1.6" x 12" P80.00 2.8" x 16" P100.00 2. Flexual strength of concrete 3. Comprehensive strength of hollow blocks P120.00 D. MISCELLANEOUS SERVICES: 1. Concrete coco drilling\ a. Rental of equipment per day of fraction P420.00 b. Per core drilled P790.00 All other offices 1. Certification Fee P50.00 SECTION 4B.02. Exemptions . Copies of records furnished other bureaus, offices, and branches of the government for official business shall be exempt from the payment of fees imposed under Section 4A.01 hereof. SECTION 4B.03. Time, Place and Manner of Payment . Before releasing documents or copies of records for which secretarial services have been rendered, the fees herein imposed shall first be collected by the Provincial Treasurer or his authorized deputy issuing the corresponding official receipt therefore. cDEHIC SECTION 4B.04. Administrative Provisions . It shall be the duty of all heads of departments of the Provincial Government of Capiz, including the devolved agencies, to see to it that the necessary fees imposed under this Article are paid in the Office of the Provincial Treasurer before the copies of records or documents are released. Payment of annotation fees are similarly, the responsibility of the Provincial Assessor. ARTICLE C Provincial Agriculture and Veterinary Offices Services Fees SECTION 4C.01. Imposition of Provincial Agriculturist Office Service Fees . There is hereby imposed to collect fees from products and services rendered by the Provincial Agriculture Office: A. PROVINCIAL FRESHWATER HATCHERY a. Fingerlings (Pick-up) Tilapia P0.75/pc. Hito P1.00/pc. B. CAPIZ AGRI-AQUA-LABORATORY a. Fry Analysis Microscopic Analysis P50.00 (Morphology an MBV) PCR P900.00 Total Bacterial Count & Vibrio Profile P50.00 b. Adult/Juvenile Prawn Analysis Direct Microscopy P50.00 Total Bacterial Count Inc. TVC Luminous Count P150.00 c. Water Analysis Complete P250.00 Ammonia P100.00 Dissolved Oxygen (on site testing per request basis) P100.00 Nitrite 0.00 pH free Plankton Enumerate & Profile P50.00 Salinity free Total Alkalinity P50.00 TBC, Vibrio Profile & LB CT P150.00 d. Soil Analysis Complete P350.00 pH free Organic Matter (%) P100.00 Phosphorus P150.00 Potassium P100.00 Nitrogen 0.00 e. Red Tide Analysis Plankton Count & Identification P50.00 Mouse Bio-Assay P250.00 f. Use of Laboratory/laboratory fee P100.00 g. Trichoderma P25.00/packet C. PLANT NURSERY a. Fruit Trees Grafted/Marcotted P45.00/pc. Seedlings P25.00/pc. b. Cutfoliage/Ornamentals P25.00/doz. Florida Beauty/dracaena o Small Pots 3 for P100.00 o Big Pots P55.00/pc. Palm P55.00/pot Gumamelas (1 m high) P45.00/pot T-plant P55.00/pot Hungarian Vine P35.00/pot Opiopogun P45.00/pot Black Gabi P150.00 c. Cuttings Long Stem P25.00/doz. Small rooted P0.25/pc. d. Forest Trees Giant Bamboo P175.00/plat Mahogany P2.00/seedling D. USE OF GUEST ROOM P-0- SECTION 4C.02. Imposition of Provincial Veterinarian's Office Service Fees . There shall be collected fees for the issuance of shipping/transport permits, related services, and other veterinary activities: 1. Certification Fees (for commercial/shipping out purposes): a. Rabies Vaccination P50.00 per head b. Parvo-Distemper Vaccination P50.00 per head c. Farm Project P50.00 per head d. Hog Vaccination Certificates P20.00/certification e. Cattle & Carabao Vaccination Certificate P10.00/head or P20.00/certification f. Poultry Vaccination Certificate P20.00/certification g. Other Certification P10.00/certification 2. Artificial Insemination (A1) Fee Landrace/Large White Ham-Duroc a. First Service P500.00/sow P700.00/sow b. Follow-up service P250.00/sow P250.00/sow 3. Shipping/Transport Permit Fee a. Cattle P50.00/head b. Carabao P50.00/head c. Goat/Sheep P20.00/head d. Hog P30.00/head e. Game Fowls a. Fighting Cock P30.00/head b. Brood Cock/Hen P25.00/head c. Stag P25.00/head d. Growers/Pullets P20.00/head e. Chicks P10.00/head f. Egg Type Chicken a. Breeders P3.00/Head b. Pullets P1.50/head c. Culled Breeders/Layers P1.00/head d. Chicks P0.10/head g. Meat Type Chicken a. Broilers (dressed) P0.05/head b. Day-Old Chicks P0.05/head h. Native Chicken P5.00/head i. Other Fowls/Birds Animals P5.00/head 4. Sale of Animals/Product 1. Breeders a. Male 1st 10 kg. 2,500.00 + 150/kg. live wt. b. Female 1st 10 kg. 2,500.00 + 120/kg. live wt. 2. Growers/Fatteners 1st 10 kg. 2,500.00 + 100/kg. live wt. 3. Culled Sows P90.00/kg. live wt. SECTION 4C.03. Time of Payment . The fees imposed in the preceding section shall be paid to the Provincial Treasurer or his deputy after rendering the services requested or required. In case of an annual fee, it shall be paid on or before the 20th of January. SECTION 4C.04. Administrative Provisions . The Provincial Agriculturist and the Provincial Veterinarian shall keep records of the certification/shipping permit issued which shall reflect the name of the taxpayer, the date and place of shipment for which such permit were made. SECTION 4C.05. Penalty . Any person who violates any provision of this Article for failure to secure shipping permit and who forges, counterfeits, alters, defaces and destroy any document issued by virtue hereof shall suffer a fine of P500.00 or a community service of three (3) days for the first offense; P700.00 or a community service of five (5) days for the second offense; P1,000.00 or a community service of seven (7) days or both at the discretion of the court. ISCDEA ARTICLE D Provincial Hospital Service Fees SECTION 4D.01. Imposition of Provincial Hospital Service Fees . The following schedule of fees is hereby imposed for services of facilities rendered by the Capiz Provincial Hospital (Roxas Memorial Provincial Hospital) and District Hospitals. A. ROOM RATES 1. Emergency Room P50.00 2. Ward P120.00 3. ICU Private P1,200.00 Ward P1,000.00 4. NICU Private P500.00 Ward P400.00 5. Delivery Room Private P1,200.00 Ward P500.00 6. Recovery Room Private P200.00 Ward P100.00 7. Private Room Service (T.V.,Air-condition with refrigerator) P1,200.00 8. Private Room Service (T.V. & Air-condition) P1,000.00 9. Private Room Service P650.00 10. Semi-Private/Payward P550.00 11. Veteran's Room Service (T.V. & Air-condition) P1,000.00 12. Veteran's Room Service P650.00 13. Operating Room Service *Rates should be based on Hospital Classification B. FOR TERTIARY HOSPITAL: a. RUV 30 & below (Minor) P1,200.00 b. RUV 31 to 80 (Medium) P1,500.00 c. RUV 81 & Up (Major) P3,500.00 C. REHABILITATION FEE P100.00 D. DENTAL FEE: Extraction P100.00 X-Ray P200.00 Dental Filing P50.00 E. OXYGEN RATES: All patients P65.00 F. OTHER CHARGES SPECIAL AREAS: Private Ward OPD Cardiac Monitor P500.00 P250.00 P150.00 w/o Reading Infusion Pump 500.00 250.00 Ventilator 800.00 40.00 Pulse Oximeter 200.00 100.00 Nebulization 100.00 50.00 Incubator 500.00 400.00 Phototherapy ECG 400.00 350.00 Syringe Pump 200.00 150.00 Dressing 420.00 350.00 Newborn Screening 600.00 600.00 Minor or Excluding Supplies 150.00 G. X-RAY RATES: Patients 190.00 H. HISTOPATHOLOGIC EXAMINATION: In Patient-between Referrals from Gov't. Hospitals P1,400.00 to P1,600.00 Small P1,400.00 Medium 1,600.00 Large or XL 3,200.00 I. ISSUANCE OF CERTIFICATE: Medicolegal Certificate fee Within the Province P500.00 Medicolegal Certificate fee Outside the Province 1,800.00 J. MEDICAL CERTIFICATE FEE: Medical Certificate Fee 50.00 Exemptions: 1. Student from Government Schools 2. Inmates 3. Arrested Person 4. Indigent Person K. STUDENT AFFILIATION FEE: P820.00/ student L. LABORATORY CHARGES: 1. BLOOD CHEMISTRY LABORATORY EXAM OPD WARD MED. PRIV. 1. GLUCOSE/FBS/RBS/PPBS 85 94 102 112 2. BUN 89 98 107 117 3. CREATININE 89 98 107 117 4. URIC ACID 89 98 107 117 5. LIPID PROFILE 496 545 595 654 6. CHOLESTEROL 98 100 117 128 7. TRIGLYCERIDES 161 177 192 211 8. HDL-CHOL 138 152 165 181 9. ALK. PHOS 116 123 138 152 10. SGOT 107 117 128 141 11. SGPT 107 117 128 141 12. B1B2 183 201 219 240 13. TOTAL PROTEIN 125 137 150 164 14. SODIUM 100 110 140 180 15. POTASSIUM 100 110 140 180 16. CHLORIDE 100 110 140 180 17. CALCIUM 100 110 140 180 18. SURESTEP (HGT) 85 94 102 112 19. GLUCOFLEX M (HGT) 30 40 50 67 20. OGCT 250 270 300 350 21. OGTT 500 570 600 650 2. BLOOD BANKING 1. COOMB'S TEST 202 222 243 2. CROSSMATCHING (SLIDE) 250 300 350 3. CROSSMATCHING (BROAD) 500 600 700 3. BACTERIOLOGY 1. CULTURE & SENSI 560 560 616 672 2. C/S W/API 760 800 860 960 3. THROAT SWAB 62 67 74 140 4. GRAM STAIN 62 67 74 140 5. KOH 62 67 74 140 6. AFB 67 84 90 140 7. MALARAIL SMEAR 67 84 90 140 4. HEMATOLOGY 1. CBC 45 50 75 83 2. PLATELET 45 50 75 83 3. ABO/RH TYPING 90 100 128 140 4. HGB/HCT 45 50 64 70 5. WBC CT 30 34 37 40 6. DIFF CT 30 34 37 40 7. PBS 100 105 116 128 8. ESR 62 67 85 94 9. CT/BT 45 50 53 59 10. RETIC CT 55 60 66 72 5. MICROSCOPY 1. URINALYSIS 40 44 64 71 2. BENEDICTS 28 31 48 53 3. KETONE 45 49 58 65 4. FECALYSIS 40 44 64 71 5. OCCULT BLOOD 56 56 62 67 6. SEROLOGY 1. HBsAg 140 153 165 185 2. WIDALS 192 212 228 250 3. RF(+40/dil) 150 158 168 189 4. CRP (+50/dil) 150 158 168 189 5. ASOT (+50/dil) 150 158 168 189 6. URINE PREG 155 170 185 195 7. SERUM PREG 165 180 190 205 8. BODY FLUIDS 75 85 105 120 9. RPR 200 215 225 245 7. HISTOPATH 1. PAPS SMEAR 120 120 130 150 2. FNAB 700 700 3. SMALL CELLBLOCK 1,400 2,700 4. BIG CELLBLOCK 1,600 3,200 5. AUTOPSY 7,000 3,200 8. HISTOPATHOLOGICAL EXAMINATIONS WARD :Small (RMPH Only) P1,400.00 Large (RMPH Only) 1,600.00 PRIVATE : Small (P.F.) P1,300.00 RMPH 1,400.00 Large (P.F.) P1,600.00 RMPH 1,600.00 9. PULMONARY Use of Diagnostic Flexible Fiber Optics P1,000.00 M. X-RAY DEPARTMENT PRICE LIST SERIES OPD ER PH PRIVATE SKULL : SKULL APL 350 380 400 440 ORBITS APO 350 380 400 440 WATER'S VIEW 180 200 220 250 TOWNE'S VIEW 165 185 205 220 NASAL BONE 200 220 250 300 MANDIBLE APO 350 370 400 440 THORAX : CHEST PA 170 165 175 190 CHEST AP SUPINE 150 165 175 190 CHEST PAL 300 330 350 380 CHEST BUCKY 200 220 250 280 ABDOMEN : KUB 190 200 220 240 ABDOMEN APL/PEDIA 330 360 405 450 ABDOMEN APL/ADULT 350 370 420 450 ABDOMEN SUPINE/UPRIGHT 350 370 420 450 WANGE STEIN RICE 350 360 405 450 FETOGRAM 200 220 250 280 PELVIS AP 180 200 250 280 HIP JOINT 180 200 250 280 EXTREMITIES : HAND APO 180 200 240 240 WRIST APL 180 200 215 240 ARM APL 180 200 215 240 FOREARM AP 180 200 215 240 ELBOW APL 180 200 215 240 SHOULDER AP 180 200 215 240 THIGH APL 180 200 215 240 KNEE APL 180 200 215 240 LEG APL 180 200 215 240 FOOT APO 180 200 215 240 ANKLE APO 180 200 215 240 DIGITS APO 180 200 215 240 VERTEBRAL COLUMN : CERVICAL APL 350 370 405 435 BOTH OBLIQUES 350 370 405 435 THORACIC SPINE APL 380 420 460 500 LUMBO-SACRAL APL 350 370 405 435 THORACO-LUMBAR APL 650 715 780 845 SPECIAL PROCEDURES : BARRIUM ENEMA 1,300 1,400 1,500 1,600 UPPER GI SERIES 1,300 1,400 1,500 1,600 IVP 1,300 1,400 1,500 1,600 RETROGRADE 1,000 1,200 1,300 1,400 BARRIUM SWALLOW 1,000 1,200 1,300 1,400 COLONOGRAM 1,000 1,200 1,300 1,400 SKELETAL SURVEY 3,000 3,200 3,300 3,500 C/ARM USE 1,500 SUCCEEDING SHOT 1,000 NOTE: ALL PORTABLE AND CLOSE-REDUCTION PROCEDURES ARE CHARGED DOUBLE N. ULTRASOUND RATES: Type of Exam OPD In Patient P.F. Wards PhilHealth Private Rates 1. Pelvic Ultrasound 500 600 100 600 600 600 2. Ultrasound Whole Abdomen - 1,000 300 1,000 1,000 1,000 3. Ultrasound KUB - 800 200 800 800 800 4. Ultrasound Upper Abdomen - 800 200 800 800 800 5. Ultrasound Pelvic for BPP - 700 200 700 700 700 6. Ultrasound Chest - 800 200 800 800 800 7. Ultrasound Cranial - 700 150 700 700 700 8. ECHO w/Doppler - 1,500 500 1,500 1,500 1,500 O. COST OF AMBULANCE SERVICE PER TRIP: FORMULA: = Dx2 x 1L/10km. x P/1l x 2 D = Distance in kilometer from place A to place B D x 2 = Total distance covered in kilometer (roundtrip) 1L/10km = Gas consumed in every 10 kilometers P/1L = Price of gas per liter 2 = Cost of Maintenance SECTION 4D.02. Time and Manner of Payment . The fee imposed in the preceding section shall be paid to the Provincial Treasurer or his deputy upon application or after the rendering of service requested or required. SECTION 4D.03. Rate of Fees and Charges for District and Municipal Hospitals . The rates of fees and charges of District and Municipal Hospitals shall be based on the RUV (Relative Unit Value) set by PhilHealth and/or the Hospital Board. SECTION 4D.04. Administrative Provisions . a. The fees herein imposed shall be paid upon application or after the extension of service. In no case shall deposit be required in emergency cases requiring immediate attention. For purpose of efficient delivery of goods and services, patients/clientele should be classified as to "ability to pay" responsive to the demands of the socio-economic situation as mandated by R.A. No. 747 with corresponding rules and regulations provided in the DOH Admin. Order No. 51-A, s. 2001 for the classification of patients and availment of services on government hospitals. SECTION 4D.05. Accrual of Fees . The fee herein imposed shall accrue to the general fund of the province. CHAPTER V Provincial Charges ARTICLE A Rental Fees SECTION 5A.01. Imposition of Fees . There is hereby imposed a rental fee for the use of equipment owned by the Provincial Government of Capiz at the following rates: TYPE OF EQUIPMENT EXCLUDING FUEL & DRIVER 1. BULLDOZER CAT-D6D P28,000.00 KOMATSU D65 P28,000.00 CAT-D8K P38,000.00 2. ROADGRADER MITSUBISHI MG330 P16,000.00 MITSUBISHI MG330 P16,000.00 3. PAY LOADER IH-515 P15,000.00 CAT-916 P13,000.00 CAT-930 P13,000.00 KOMATSU WA420 P16,000.00 4. HYD. EXCAVATOR PC200-6 w/o BREAKER P20,000.00 5. ROAD ROLLER/VIBRO SAKAI/TANDEM P12,000.00 VIBRATORY SD100D P14,000.00 VIBRATORY SD100 P14,000.00 6. PRIME MOVER TRACTOR HEAD & LOW BED TRAILER P19,000.00 7. CRANE TRUCK MOUNTED P28,000.00 8. DUMP TRUCK 6-WHEELER P11,000.00 10-WHEELER P15,000.00 9. TRANSIT MIXER 10-WHEELER P18,000.00 10. WATER TRUCK 14,000 LTS. CAPACITY P12,000.00 11. BOOM TRUCK ISUZU FWD. 6-WHEELER P7,000.00 ISUZU ELF P6,000.00 FUSO CANTER P6,000.00 12. MANLIFT TRUCKS ISUZU ELF P6,000.00 13. PROVINCIAL BUS FUSO 56 SEATERS P12,000.00 NISSAN 25 SEATERS P6,000.00 HINO 25 SEATERS P6,000.00 14. STRAKE TRUCK FUSO CANTER P6,000.00 ISUZU ELF P6,000.00 15. CONCRETE MIXER 1 BAGGER P3,000.00 16. CLAMP SHELL BIG P2,000.00 SMALL P1,200.00 17. DROP HAMMER 1-TONER P1,200.00 18. ARC WELDING MAC. DAIDEN/WIPWELD P800.00 B. RENTAL OF GOVERNOR'S HALL AND HOLDING ROOM Governor's Hall P310.00/hour Holding Room 120.00/hour SECTION 5A.02. Time and Manner of Payment . Payment of rentals shall be required before the use of any equipment or facility. SECTION 5A.03. Exemptions . Local Government Units (Municipal or Barangay Governments) are exempted from paying rentals of equipment. However, the local government unit concerned shall shoulder the cost for fuel. SECTION 5A.04. Discount on Rentals . Registered Cooperatives shall be given ten percent (10%) discount. SECTION 5A.05. Administrative Provisions . The daily rental rates for equipment fixed in this ordinance is for eight (8) hours and the amount of rent is pursuant to the table above stated. However, in no case shall the overtime pay of the operator be charged to the provincial government. SECTION 5A.06. Surcharge for Late Payment . Payment of fees after the prescribed periods shall subject the taxpayer to surcharge of twenty-five percent (25%) of the original amount of fees, such surcharge to be paid at the same time and in the same manner as the tax due. SECTION 5A.07. Interest on Unpaid Tax . In addition to the surcharge for late payment, there shall be imposed upon the unpaid amount an interest of two percent (2%) per month from the due date until fees are fully paid but in no case shall the total interest on the unpaid amount or portion thereof exceed thirty-six (36) months. ARTICLE B User's Fee for the Sports Facilities in the Villareal Stadium SECTION 5B.01. Imposition of Fees . There is hereby imposed user's fee and other charges to the clientele who will use the sports facilities and other amenities inside the Capiz Fitness Gym, Gymnasium and the Villareal Stadium: 1. GATE a. General Admission (Villareal Stadium) P2.00 b. Gate Rubberized Oval/entry P10.00 2. CAPIZ FITNESS GYM P5,000.00 3. SWIMMING POOL AND PAVILION a. For Olympic Size and Kiddie Swimming Pools: - Adults P50.00 - Students and Kids P20.00 - Pavilion (1st 3 hours) including electricity (200 pax) P3,000.00 Every succeeding hours + P300.00 - Cottages (1st 3 hours): For cottages #1, 2, 3, 4 & 7 P150.00 For cottages #5 & 8 P200.00 For succeeding hour P50.00 - Amenities: Chairs per piece P5.00 Tables per piece P20.00 4. RENTAL RATES OF CAPIZ GYMNASIUM A. BASKETBALL GAMES 1. Use of basketball court without basketball court lights P300.00 2. Use of basketball court with 20 sets of basketball court lights P500.00 3. Use of basketball court with 30 sets of basketball court lights P600.00 4. Use of basketball court with 40 sets of basketball court lights P700.00 5. Use of basketball court with 60 sets of basketball court lights P800.00 6. Use of dug-out (per dug-out) P100.00 B. OTHER AMENITIES 1. Use of Air-Conditioning Units (Minimum of 4 units) P800.00/hr./unit 2. Use of exhaust fan (10 units) P200.00/hr. 3. Chairs (mono block, within the gym only P5.00/pc. 4. Janitorial services (excluding overtime) P150.00/day 5. Water for all comfort rooms used (Big events only) P500.00/event 6. Use of dressing room P100.00/hr. C. EQUIPMENT BROUGHT INSIDE THE GYM 1. Use of regular sound system P150.00/hr. 2. Use of sound system for big events ( e.g. ,concert, etc.) a. use of sound system with 24 sets of PAR 54 spot lights P400.00/hr. b. use of sound system with 60 sets of PAR 64 spot lights P850.00/hr. 6. OTHER EVENTS a. Rental of gym only P500.00/hr. 7. USE OF GENERATOR (20 liters of diesel fuel/hr. will be provided by the user) NOTE: If generators used, all equipment which use electric power will be free of charge except A.C.U. of the gym. SECTION 5B.02. Time and Manner of Payment . The fees imposed in this Article shall be paid to the Provincial Treasurer or his deputy upon admission to use such facilities. SECTION 5B.03. Surcharge for Late Payment . Payment of fees after the prescribed periods shall subject the taxpayer to surcharge of twenty-five percent (25%) of the original amount of fees, such surcharge to be paid at the same time and in the same manner as the tax due. SECTION 5B.04. Interest on Unpaid Tax . In addition to the surcharge for late payment, there shall be imposed upon the unpaid amount an interest of two percent (2%) per month from the due date until fees are fully paid but in no case shall the total interest on the unpaid amount or portion thereof exceed thirty-six (36) months. SECTION 5B.05. Exemptions . Potential and qualified athletes duly accredited by the Capiz School Sports Council shall be exempted from the payment of fees and charges for the use of the facilities and equipment of the Villareal Stadium and Capiz Gym; provided that the written notification and listing prepared by the said sports council and duly approved by the Provincial Governor be furnished the management of the Villareal Stadium for their information and guidance. Accredited athletes covered in this section shall be issued an identification card (I.D.) by the Capiz School Sports Council whose signatories include the Provincial Governor and the Chairman of the Capiz Schools Sports Council valid for a term of one (1) school year. acHTIC ARTICLE C Setting Rental Rules and Fixing Rental Rate for the Use of Capiz Government and Business Center and for Other Purposes SECTION 5C.01. Declaration of Policy . It is hereby declared to be the policy of the Provincial Government of Capiz to maximize the utilization of government assets for sustainable and comprehensive economic growth and social progress as a self-reliant local government unit. In its implementation, the province shall endeavor to increase its income by fixing reasonable rental fee and charges for the use of the Capiz Government and Business Center. SECTION 5C.02. Declaration of Objective . This Ordinance is formulated to attain the following Objectives: 1. To create a self-liquidating enterprise as additional sources of revenue to spur economic growth of the province. 2. To exercise the revenue-raising and proprietary powers granted to the local government units by the Local Government Code in order to enhance and upgrade its capabilities in local governance, without prejudicing the true essence of public service. SECTION 5C.03. Fees and Charges . There shall be imposed fees and charges for the use of stalls at the Capiz Government and Business Center and Villareal Stadium stalls. The rental for the Capiz Government and Business Center use of stalls shall be charged at per square meter basis pursuant to the Table of Rentals Rates shown below: Capiz Government and Business Center Rental Rates Ground Floor: Front and Side (Stall Nos. 1-24, 42-43) Php350.00/sq. meter/month Back (Stall Nos. 25-41) Php300.00/sq. meter/month Second Floor Php200.00/sq. meter/month Third Floor Php100.00/sq. meter/month Villareal Stadium Stall Monthly Rate Php5,000.00/month SECTION 5C.04. Implementing Rules and Regulations . To carry out the objectives of this Ordinance, the following rules and procedure are hereby formulated for strict compliance, to wit: a. The leased premises shall be used exclusively by the LESSEE for commercial purposes only. If at any time during the term of this lease and without the previous consent of CAPIZ PROVINCE ,the leased premises are used for any other purpose; CAPIZ PROVINCE shall have the absolute right to rescind the Contract of Lease with right to damages. The leased premises shall not be used as workers' sleeping quarters, except in the event that overtime or shifting is required. In this case, prior written notice from the LESSEE shall be required; b. The LESSEE shall not assign, transfer or encumber its right under this Contract nor sublease or sublet all or any part of the leased premises without the prior written consent of CAPIZ PROVINCE .Provided, that any majority change in the stock ownership of the LESSEE, in the case of a corporation, shall be considered as assignment or transfer; c. The LESSEE shall not bring nor allow to be brought into the leased premises any articles which the law prohibit nor shall the LESSEE carry on or permit upon said premises any trade or occupation or suffer to be done any other activity which may prejudice in whole or in part any policy or insurance covering the premises; d. The LESSEE shall, at its sole expense, secure the leased premises and maintain the same in a first class condition, free from obnoxious odors, disturbing noises and other nuisances except as is consistent with the conduct of its business; e. The LESSEE shall conduct its business in leased premises during days and hours to be agreed upon in writing by both parties; f. The duration of the lease shall be fixed by both parties which shall be specified in the Contract of Lease. Upon expiration of the period, the LESSEE, subject to approval by the CAPIZ PROVINCE ,may renew the lease, which option must be exercised in writing by the LESSEE at least thirty (30) days prior to the expiration of the lease contract. The terms and conditions of the renewal of the contract shall be the subject of a negotiation between the parties; g. Lease payments shall be made every first five days of each month. All payments shall be made without the necessity of any previous notice or demand, it being understood that in case of default, any amount due shall automatically bear penalty of three percent (3%) computed from due date until fully paid, and in addition, LESSEE shall be liable to CAPIZ PROVINCE for an additional sum equivalent to twenty-five percent (25%) of the rentals due as attorney's fees in the event of litigation. Furthermore, CAPIZ PROVINCE may terminate the Contract and eject the LESSEE; ScaCEH h. There will be no rental rate adjustment or increase during the first two (2) years of lease. Subject, however, to the escalation rate of five percent (5%) per year and every year thereafter; i. Upon the signing of Contract of Lease, the LESSEE shall pay CAPIZ PROVINCE one (1) month advance rental for the leased premises and security deposit equivalent to one (1) month rental; j. The deposit shall be considered and held by CAPIZ PROVINCE as security for the full and faithful observance and performance by the LESSEE of all the terms and conditions of the Contract. However, the deposit shall be forfeited in favor of CAPIZ PROVINCE in the event that the project implementation is not commenced within forty-five (45) calendar days from the date of effectivity of the lease contract; k. In the event of LESSEE's failure to comply with any of the terms and conditions of the Contract, CAPIZ PROVINCE may, at its option, appropriate and apply the said deposit or a part thereof as may be necessary to compensate CAPIZ PROVINCE for whatever expense, loss or damage it may sustain on account of such breach by the LESSEE. Should the entire deposit or part thereof be appropriated or applied by CAPIZ PROVINCE ,whether for the payment of rentals in arrears, damages and expenses needed for the repair of the leased premises or other sums due and payable to CAPIZ PROVINCE by the LESSEE, then the LESSEE shall, upon written notice by CAPIZ PROVINCE ,within 30 calendar days from receipt of such notice, remit to CAPIZ PROVINCE such amount or amounts as will be sufficient to restore the said deposit to the sum required herein, and the LESSEE's failure to do so shall constitute a breach of the Contract; l. The Security Deposit shall be returned to LESSEE only upon expiration of the lease contract and after the LESSEE shall have completely and satisfactorily vacated and redelivered the leased premises to the CAPIZ PROVINCE ,less whatever amount LESSEE may owe to the CAPIZ PROVINCE ,at the time of termination of contract of lease; m. Subject to written approval by the CAPIZ PROVINCE , the LESSEE, in addition to the existing improvement, may introduce improvements and repairs, and in addition thereto, install machinery and equipment of every description and character as may be necessary for purposes of carrying on its business consistent with the applicable provisions of Presidential Decree No. 1096, otherwise known as the National Building Code, as amended, and such other applicable laws governing the issuance of building and occupancy permits, mechanical or electrical inspections and visitations of the premises of the LESSEE. Provided that any additional improvements introduced on the leased premises shall be for the LESSEE's account. Provided further, that LESSEE shall not make any alterations, additions, major repairs, nor start or proceed any major repair work, or in any way, introduce improvements nor start work in the leased premises without first obtaining CAPIZ PROVINCE written approval and consent; n. The LESSEE shall acknowledge to have taken possession of the leased premises in good and tenantable condition. At the end of the lease, CAPIZ PROVINCE shall have the right to use the security deposit to undertake repairs of the stall to bring it into its original, good and tenantable condition, wear and tear excepted. The excess portion of the deposit shall then be returned to the LESSEE. However, if the deposit is not enough for the expenses mentioned, CAPIZ PROVINCE may demand for such difference; o. After the termination of the initial lease period or should the lease be terminated before such period, all improvements, additions, repairs or work of whatever nature made in the leased premises shall become the property of CAPIZ PROVINCE .However, if at the expiration of the term of the original lease or renewal thereof, CAPIZ PROVINCE should decide that the property be restored to its original condition, the responsibility and the expenses incurred for the removal of said improvements shall be borne by the LESSEE; p. The LESSEE shall recognize the absolute right of CAPIZ PROVINCE ,or its duly authorized representatives, to enter the leased premises at any reasonable time for the purpose of inspecting the premises or utility facilities of the leased premises or otherwise to assure CAPIZ PROVINCE that the LESSEE is complying with all the terms and conditions of this lease, and during the last six months of the lease, to exhibit the leased premises to prospective lessees; q. The LESSEE shall, at its own expense, maintain the leased premises in good order and condition. However, all expenses incurred for the repairs and maintenance of common areas shall be for the account of the CAPIZ PROVINCE ; r. In case the leased premises are deserted, abandoned or vacated without prior written notice or in case of suspension of operations by the LESSEE at any time during the term of the lease for a continuous period of thirty (30) calendar days, CAPIZ PROVINCE shall have the right to enter the leased premises as an agent of the LESSEE through force if necessary, without being liable for any prosecution therefore. In this connection, the CAPIZ PROVINCE shall be appointed as an attorney-in-fact of the LESSEE to remove, store temporarily, or sell, or dispose of any and all unencumbered goods, machinery, equipment, merchandise, raw materials, furniture and other assets located in the leased premises and to apply the proceeds of such sale to the damages, interests, fees, unpaid rentals or other outstanding obligations which the LESSEE may owe to CAPIZ PROVINCE ; TIEHDC s. The LESSEE shall pay for and defray all expenses for electric power, telephone, water and other utility services which may be used or required by the LESSEE in the leased premises. Facilities and/or services used in common by the LESSEES of the Business Center shall be paid by the CAPIZ PROVINCE .Repairs in the utility service system, including water pipes and toilet equipment and facilities within the leased premises shall be undertaken by and shall be for the sole account of the CAPIZ PROVINCE ; t. The LESSEE shall provide, at its own expense, receptacles to hold and contain its waste matter, garbage and refuse and shall place them at such place/s as may be designated by CAPIZ PROVINCE .The garbage fees assessable against the building shall be for the account of the LESSEE; u. The LESSEE shall promptly comply with any or all laws, ordinances, rules, regulations and orders which the national, provincial or local government, or any department, bureau, board, commission or other agency or instrumentality thereof might promulgate and will likewise comply with all regulations that CAPIZ PROVINCE might from time to time adopt and enforce regarding the use, occupation, sanitation and safety of the leased premises; v. The Contract shall be automatically terminated without resorting to court action should LESSEE violate any or all said conditions including the non-payment of rent and other charges due within time herein stipulated and in such cases, LESSEE hereby irrevocably appoints CAPIZ PROVINCE, its authorized agents, employees and/or representatives as his duly authorized attorney-in-fact even after termination of this Contract with full power and authority to open, enter, repossess, secure, enclose, padlock the means of entrance and exit and otherwise take full and complete physical possession and control of the leased premises and its contents without asking permission from the LESSEE or resorting to court action. LESSEE hereby irrevocably appoints CAPIZ PROVINCE, its authorized agents, employees and/or representatives to take inventory and possession of whatever equipment, furniture, articles, merchandise, appliances, etc. therefrom; w. The CAPIZ PROVINCE may, at its option, terminate the lease contract upon the occurrence of any of the following events: a. Failure of the LESSEE to pay any of its monthly rentals when the same falls due; b. Use of leased premises for purposes other than agreed upon in paragraph 2 hereof; c. Failure of LESSEE to generate employment and start its business operations within the projected time table; d. Violations by the LESSEE of any provision and/or condition of this Lease Contract; e. Declaration or filing by the LESSEE of a petition for insolvency; or f. Change of corporate name/structure without justifiable reasons and/or prior written approval from CAPIZ PROVINCE . x. The LESSEE shall agree to hold CAPIZ PROVINCE free and harmless from any and all claims of LESSEE's employees, customers, guests or by any third party for loss or damage, including claims for property damage, personal injury or wrongful death arising out of any event or accident on the leased premises or occasioned by any nuisance made or suffered on the premises, or by any fire thereon, or growing out of or caused by any failure on the part of the LESSEE to maintain the premises in a safe, sanitary and secure condition, or by reason of LESSEE's violation, non-observance or non-performance of rules, regulations, ordinances, laws and conditions of the government or its instrumentality or as required by the Contract concerning or affecting the leased premises or the improvements therein; y. Failure or delay of CAPIZ PROVINCE to insist on the strict performance by the LESSEE of any stipulation or condition of the Contract of Lease and/or to exercise any right or option herein shall not be construed as abandonment, withdrawal, waiver or cancellation of such right, stipulation, condition or option; ACcaET z. CAPIZ PROVINCE shall provide a 24-hour security detail to police the main entrance and other access points in the Business Center. CAPIZ PROVINCE shall not in any manner be held accountable or liable for any loss or damage that may be suffered by the LESSEE in or about the leased premises due to theft, robbery, arson and other crimes. The LESSEE may provide its own security guards for its leased premises, but LESSEE shall give prior written notice to the CAPIZ PROVINCE designated Building Administrator and furnish such details and other information as may be reasonably requested; aa. For purposes of uniformity and beauty, the LESSEE shall install and maintain at his own expense the required business sign/s the size of which shall be determined and indicated in writing by the CAPIZ PROVINCE ,and the same to be installed at the designated area within thirty (30) days from the commencement of the lease contract. Failure on the part of the LESSEE to install the said sign within the given period, the CAPIZ PROVINCE shall have the right to install the proper sign/s at the expense of the LESSEE; bb. The LESSEE are required to obtain a separate insurance coverage to cover solely to his improvements, merchandise, all other properties and such insurable interest against fire, typhoon, flood, earthquake, destructions and such other perils including extended coverage risks, public liability and utility, with such insurance company acceptable to CAPIZ PROVINCE .It is understood that CAPIZ PROVINCE insurance includes only all its properties and such other insurable interest; cc. All notices or demands of any kind, which CAPIZ PROVINCE may serve on LESSEE under the terms of this lease, may be served by leaving a copy of such demand or notice, or by mailing a copy thereof at the leased premises; dd. Venue of all actions, arising from or in connection with this Contract shall be exclusively at the proper courts of Roxas City only, all other venues being expressly waived. SECTION 5C.05. Collection of Fees . The Provincial Treasurer or his authorized representative shall collect the fees provided in this Ordinance. SECTION 5C.06. The Provincial Leasing Committee (PLC) . For the proper disposition of and utilization of the stalls, the Capiz Government and Business Center, a Provincial Leasing Committee shall be created by the Governor and shall have the following duties and functions: 1. Formulate the implementing Guidelines of this Ordinance subject to the approval of the Governor which shall include, but not limited to: i. Documentary requirements; ii. Terms and conditions of the lease contracts. 2. Evaluate and assess the approval or disposal of lease applications; 3. Act as the Oversight Committee that shall monitor and recommend measures for the effective enforcement of the provisions of this Ordinance; 4. Hold regular meeting at least once every month or special meeting when situation will require to discuss and to deliberate pressing issues or problems affecting the operation and management of the Capiz Government and Business Center; 5. Perform such other functions deemed necessary in the operation and management of the center. SECTION 5C.07. Repealing Clause . All ordinances, rules, orders and regulations or parts thereof contrary to or inconsistent with any of the provisions of this Ordinance are hereby repealed. SECTION 5C.08. Separability Clause . If any provision of this Ordinance or the application thereon to any persons or circumstances is held invalid, the remainder of this Ordinance, and the application of such provision to other persons or circumstances shall not be affected thereby. CHAPTER VI General Administrative Provisions ARTICLE A Collection and Accounting of Provincial Revenues SECTION 6A.01. Fixing and Manner of Payments of Taxes . Except as otherwise specified in this Code, the taxes, fees and other impositions provided herein are fixed by the year. The same may, however, be paid in quarterly installments. SECTION 6A.02. Accrual and Time of Payment of Taxes . Taxes and fees and other impositions provided in the Code shall accrue on the 1st day of January of each year except as otherwise provided herein. SECTION 6A.03. Surcharges and Interest on Unpaid Tax, Fee or Other Impositions . Except as otherwise specifically provided herein, failure to pay the tax, fee or other imposition within the time required, shall subject the taxpayer to a surcharge of twenty-five percent (25%) of the amount of tax, fee or other imposition due, plus an annual interest of fourteen percent (14%) of the whole amount due until fully paid. SaIEcA SECTION 6A.04. Collection of the Provincial Revenue . All the taxes, fees and other impositions due the provincial government shall be collected by the Provincial Treasurer or by the Municipal Treasurer, as the case may be, where the business, trade, occupants or profession is located. SECTION 6A.05. Examination of Books of Accounts and Pertinent Records of Businessmen . For effective enforcement and collection of the taxes, fees and other impositions provided by this Code, the Provincial Treasurer may, by himself or thru any of his deputies duly authorized in writing, examine the books, accounts and other pertinent records of any person, partnership, corporation or association doing business within the province to verify, assess and collect the true and correct amount of the tax due from the taxpayer concerned. The written authority of the duly authorized deputy of the Provincial Treasurer alluded to in the preceding paragraph 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. The books of accounts kept by the business establishments pursuant to the National Internal Revenue Code shall be sufficient in determining the correct amount of taxes and other impositions, and the establishment shall no longer be required to keep other separate books of accounts for the purpose. It shall be the duty of the Provincial Treasurer or the Municipal Treasurer or their authorized collector to issue the correct official receipt of the government with the person paying the tax, fee or charge, wherein the date, the name of the person paying the tax, the amount of tax being paid, including penalty, if any, the previous official receipt, number and date, the nature of the business being paid and the applicable section of this Code are so stated. It shall be the duty of the Provincial Treasurer or Municipal Treasurer, as the case may be, to keep a permanent record, systematically arranged and open to inspection of the Provincial Governor or his authorized representative or of the general public, when warranted, of the names of all persons paying the tax, fees or charges provided for in this Code. ARTICLE B Civil Remedies for Collection Revenues SECTION 6B.01. Applicability of Article . The provisions of this Article and the remedies provided herein shall be used, as far as their nature permits, for the collection of any delinquent tax, fee or other impositions. SECTION 6B.02. Local Government Lien . Local taxes, fees. Charges and other revenues provided in this Code and due the provincial government of Capiz constitute a lien, superior to all liens, charges or encumbrance in favor of any person enforceable by appropriate administrative or judicial action, not only upon profession or calling, or exercise of privilege with respect to which the lien is imposed. The lien may only be extinguished upon full payment of the delinquent local taxes, fees and charges including related surcharges and interest. SECTION 6B.03. Civil Remedies . The civil remedies for the collection of local taxes, fees or charges, and related surcharges and interest resulting from delinquency shall be: a. By administrative action thru 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 the rights to personal property; and b. By judicial action. Either of these remedies or all may be pursued concurrently or simultaneously at the discretion of the local government concerned. SECTION 6B.04. Distraint of Personal Property . The remedy by distraint shall proceed as follows: (a) Seizure upon failure of the person owing any local tax, feed, or charge to pay the same at the time required, the local treasurer or his deputy may, upon written notice, seize or confiscate any personal property belonging to that person or any personal property subject to 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 the seizure. In such case, the local treasurer or his deputy shall issue a duly authenticated certificate based upon the records of his office showing the fact of delinquency and the amounts 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) 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 sale, the local treasurer shall make a report of the proceedings in writing to the local chief executive concerned. Should the property distrained be not disposed of within one hundred and twenty (120) days from the date of distraint, the same shall be considered as sold to the local government unit concerned for the amount of the assessment made thereon by the Committee on Appraisal and to the extent of the same amount, the tax delinquencies shall be cancelled. Said Committee on Appraisal shall composed of the City or Municipal Treasurer as Chairman, with a representation of the Commission on Audit and the Municipal Assessor as members; CcSTHI (c) Disposition of proceeds The proceeds of the sale shall be applied to satisfy the tax, including the surcharges, interest and other penalties incident to the 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 deputy. Where the proceeds of the sale are insufficient to satisfy the claims, other property may, in like manner, be distrained until the full amount due, including all expenses, is collected. SECTION 6B.05. Levy on Real Property . After the expiration of the time required to pay the delinquent 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 Provincial or Municipal Treasurer, as the case may be, shall prepare a duly authenticated certificate showing the name of the taxpayer and the amount of the tax, fee or charge, and the 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 the 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 the Registrar of Deeds, both of the province of Capiz who shall annotate the levy on the tax declaration and certificate of title of the property, respectively, and the delinquent taxpayer or, if he is absent from the Philippines, to his agent or the manager of the business in respect to which the liability arose, or if there be more, to the occupant of the property in question. In case the levy or 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 Provincial or Municipal Treasurer, as the case may be, shall within thirty (30) days after the 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 sanggunian concerned. SECTION 6B.06. Penalty for Failure to Issue and Execute Warrant . Without prejudice to criminal prosecution under the Revised Penal Code and other applicable laws, any warrant of distraint or levy after the expiration of the time prescribed, or who is found guilty of abusing the exercise thereof by competent authority shall be automatically dismissed from the service after due notice and hearing. SECTION 6B.07. Advertisement and Sale . Within thirty (30) days after the levy, the Municipal Treasurer shall proceed to publicly advertise for sale or auction the property or a usable portion thereof as may be necessary to satisfy the claim and cost of sale: and such advertisement shall cover a period of at least thirty (30) days. It shall be effected by posting a notice at the main entrance of the municipal building 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 province or municipality where the property is located. 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 the taxpayer against whom the taxes, fees, or charges are levied, 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 interest. If he fails to do so, the said sale shall proceed and shall be held either at the main entrance of the provincial or municipal building, or on the property to be sold, or at any other place as determined by the Municipal Treasurer conducting the sale and specified in the notice of sale. Within thirty (30) days after the sale, the Municipal Treasurer or his deputy shall make a report of the sale to the sanggunian concerned, and which shall form part of his records. After consultation with the sanggunian, the Municipal Treasurer shall make and deliver to the purchaser a certificate of sale, showing the proceedings of the sale, describing the property sold, stating the name of the purchaser and setting out the exact amount of all taxes, fees, and 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 ordinance duly approved, advance an amount sufficient to defray the costs of collection by means of the remedies provided for in this Title, 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. SECTION 6B.08. 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 local 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 Provincial or Municipal Treasurer or his deputy. The Provincial or 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 from the lien of such taxes, fees, or charges, 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. SDTIaE SECTION 6B.09. Final Deed to Purchaser . In case the taxpayer fails to redeem the property as provided herein, the local 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 succinctly recite all the proceedings upon which the validity of the sale depends. SECTION 6B.10. Purchase of Property by the Local Government Units for Want of Bidders . 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 costs, the local treasurer conducting the sale shall purchase the property in behalf of the local government unit concerned to satisfy the claim and within two (2) days thereafter shall make a report of 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 the local government unit concerned 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 local treasurer the full amount of the taxes, fees, charges, and related surcharges, interests, or penalties, and the cost of sale. If the property is not redeemed as provided herein, the ownership thereof shall be fully vested on the local government unit concerned. SECTION 6B.11. Resale of Real Estate Taken for Taxes, Fees, or Charges . The sanggunian concerned may, by ordinance duly approved, and upon notice of not less than twenty (20) days, sell and dispose of the real property acquired under the preceding Section at public auction. The proceeds of the sale accrue to the general fund of the local government unit concerned. SECTION 6B.12. Collection of Delinquent Taxes, Fees, Charges or Other Revenues Through Judicial Action . The local government unit concerned may enforce the collection of delinquent taxes, fees, or charges or other revenues by civil action in any of competent jurisdiction. The civil action shall be filed by the local treasurer within the period prescribed in Section 194 of R.A. 7160, i.e. ,within five (5) years from the date said taxes, fees, charges and other related surcharges became due. SECTION 6B.13. 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. SECTION 6B.14. Personal Property Exempt from Distraint or 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. Tools and the implements necessarily used by the delinquent taxpayer in his trade or employment; One (1) horse, cow, carabao, or other beast of burden, such as the delinquent taxpayer may select, and necessarily used by him in his ordinary occupation; His necessary clothing, and that of all his family; 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); Provisions, including crops, actually provided for individual or family use sufficient for four (4) months; The professional libraries of doctors, engineers, lawyers and judges; 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 Any material or article forming part of a house or improvement of any real property. CHAPTER VII Rentals for Real Property SECTION 7A.01. Lease of Real Property . a. Real property owned by the Province may be leased for consideration, and for such terms and conditions, as may be approved by the Sangguniang Panlalawigan. b. Real properties of the Province acquired through various auction sales may be leased at a rate as may be determined by the members of the Appraisal Committee, composed of the Provincial Treasurer, Provincial Assessor and the Provincial Engineer, subject to the approval of the Sangguniang Panlalawigan. CHAPTER VIII Final Provisions SECTION 8A.01. Administrative Authority of the Provincial Treasurer . The Provincial Treasurer is hereby authorized subject to the approval of the Provincial Governor, to promulgate rules and regulations for the proper and efficient administration and collection of the taxes, fees, and charges imposed in this Code. He shall likewise devise and issue appropriate forms which may be used in the application to engage in business or such other forms as may be necessary to implement the provisions of this Code. AacCIT SECTION 8A.02. Separability Clause . If, for any reason, any section or provision of this Code shall be held to be unconstitutional or invalid by any court of competent jurisdiction, or by the Secretary of Finance, such judgment shall not effect or impair the other provisions, sections or parts thereof which shall continue to be in force and effect. SECTION 8A.03. Repealing Clause . All ordinances, rules and regulations or parts thereof that may be in conflict with or inconsistent with the provisions of this Code, are hereby repealed or modified accordingly. SECTION 8A.04. Effectivity . This Code shall take effect ten (10) days after the approval. ENACTED UNANIMOUSLY: November 8, 2017. I hereby certify to the correctness of the foregoing Ordinance No. 011, Series of 2017 (2016 - 2019) . (SGD.) ZOE G. HERRERA, JR. Secretary to the Sangguniang Panlalawigan ATTESTED AND CERTIFIED TO BE DULY ENACTED: (SGD.) ESTEBAN EVAN B. CONTRERAS Vice Governor Presiding Officer Date: November 8, 2017 APPROVED: (SGD.) ANTONIO A. DEL ROSARIO Governor Date: December 6, 2017 ATTESTED: (SGD.) ESTEBAN EVAN B. CONTRERAS Vice Governor Presiding Officer Date: November 8, 2017