Revenue Code of the City of Cauayan

January 9, 2004 CAUAYAN CITY ORDINANCE NO. 001-04 AN ORDINANCE ENACTING THE REVISED REVENUE CODE OF THE CITY OF CAUAYAN PROVINCE OF ISABELA CHAPTER I General Provisions ARTICLE A Short Title and Scope SECTION 1. Short Title. This ordinance shall be known and cited as the "Revenue Code of the City of Cauayan". SECTION 2. Scope and Application. This Code shall govern the exercise by the City of its taxing and revenue raising powers. ARTICLE B Definitions and Construction of Provisions SECTION 1. Definitions. When used in this Code: (a) Business means trade or commercial activity regularly engaged in as a means of livelihood or with a view to profit; (b) Charges refer to pecuniary liability, as rents or fees against persons or property; (c) Cooperative is a cooperative association of persons duly registered with the Cooperative Development Authority, formed upon a common bond of interest in order to achieve a lawful common social or economic end, through equitable contributions to the capital required and accepting a fair share of the risks and benefits of the undertaking in accordance with universally accepted cooperative principles. (d) Corporations include partnerships, no matter how created or organized, joint-stock companies, joint accounts (cuentas en participation) ,associations or insurance companies but do not include general professional partnerships and a joint venture or consortium formed for the purpose of undertaking construction projects or engaging in petroleum, coal, geothermal, and other energy operations or consortium agreement under a service contract with the government. General professional partnerships are partnerships formed by persons for the sole purpose of exercising their common profession, no part of the income of which is derived from engaging in any trade or business; (e) Countryside and Barangay Business Enterprise or Kalakalan 20 refers to any business entity, association, or cooperative registered under the provisions of RA 6810, otherwise known as Magna Carta for Countryside and Barangay Business Enterprises (CBBE). (f) Fee means a charge fixed by law or ordinance for the regulation or inspection of a business or activity. It shall also include charges fixed by law or agency for the services of a public officer in the discharge of his official duties. (g) Franchise is a right or privilege, affected with public interest that is conferred upon private persons or corporations, under such terms and conditions as the government and its political subdivisions may impose in the interest of public welfare, security and safety. (h) Gross Sales or Receipts include the total amount of money or its equivalent representing the contract price, compensation or service fee, including the amount charged or materials supplied with the services and deposits or advance payments actually 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). CAIHTE (i) Levy means an imposition and a remedy for the collection of taxes. (j) License or Permit is a special privilege or permission granted in accordance with law or by a competent authority to engage in some business or occupation or to engage in some transactions. (l) Operator includes the owner, manager, administrator, or any other person who operates or is responsible for the operation of a business establishment or undertaking. (n) Persons mean every natural or juridical being, susceptible of rights and obligations or of being the subject of legal relations; A juridical person refers to a business firm whether a corporation, partnerships, cooperative or association, or single proprietorship. (o) Rental means the value of the consideration, whether in money, or otherwise, given for the enjoyment or use of a thing. (p) Residents refer to natural persons who have their habitual residence in the province, city, or municipality where they exercise their civil rights and fulfill their civil obligations, and to juridical persons for which the law or any other provision creating or recognizing them fixes their residence in a particular province, city or municipality. In the absence of such laws, juridical persons are residents of the province, city or municipality where they have their legal residence or principal place of business or where they conduct their principal business or occupation; (q) Revenue includes taxes, fees, charges fines, penalties and forfeitures that a state or its political subdivision collects and receives into the treasury for public purposes. (r) Resident Foreign when applied to a corporation means a foreign corporation not otherwise organized under the laws of the Philippines but engaged in trade or business within the Philippines. (s) Services mean the duties, work or functions performed or discharged by a government officer, or by a private person contracted by the government, as the case may be. (t) Tax means an enforced contribution, usually monetary in form, levied by the law making body on persons and property subject to its jurisdiction for the precise purpose of supporting governmental needs and for public purpose. (u) Wharfage means a fee assessed against the cargo of a vessel engaged in foreign or domestic trade based on quantity, weight, or measure received and/or discharged by vessel. SECTION 2. Words and Phrases Not Herein Expressly Defined. Words and phrases embodied in this Code not herein specifically defined shall have the same definitions as found in RA 7160, otherwise known as the Local Government Code of 1991. SECTION 3. Rules of Construction. In construing the provisions of this Code, the following rules of construction shall be observed unless inconsistent with the manifest intent of the provisions; or when applied, would lead to absurd 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 the technical words and phrases and such other words in this Code which may have acquired a peculiar or appropriate meaning shall be construed and understood to such technical, peculiar or appropriate meaning. (b) Gender and Number. Every word in the Code importing the masculine gender shall extend to both male and female and to several persons or things as well; and every word importing the plural number shall extend and be applied to one person or thing as well. (c) Reasonable Time. In all cases where any act is required to be done within a reasonable time, the same shall be deemed to mean such time as may be necessary for the prompt performance of the act. (d) Computation of Time. The time within which an act is to be done as provided in this Code, or in any rule or regulation issued pursuant to the provisions thereof, when expressed in days, shall be computed by excluding the first day and including the last day, except if the last day falls on a Sunday or holiday, in which case the same shall be excluded in the computation and the day following shall be considered the last day. (e) References. All references to chapters, articles, or sections are to the Chapters, Articles or Sections in this Code unless otherwise specified. (f) Conflicting Provisions of Chapters. If the provisions of different chapters conflict with or contravene each other, the provisions of each chapter shall prevail as to all specific matters and questions involved therein. (g) Conflicting Provisions of Sections. If the provisions of the different sections in the same article conflict with each other, the provisions of the Section which is the last in point of sequence shall prevail. (h) In case of doubt, any tax ordinance or revenue measure shall be construed strictly against the LGU enacting it, and liberally in favor of the taxpayer. Any tax exemption, incentive, or relief granted by any LGU pursuant to the provisions of the Code shall be construed strictly against the person claiming it. CHAPTER II Tax on Business ARTICLE A Graduated Tax on Business SECTION 1. Definition of Terms. When used in this Article: (a) Advertising Agency includes all persons who are engaged in the business of advertising for others by means of billboards, posters, placards, notices, signs, directories, pamphlets, leaflets, handbills, electric or neon lights, airplanes, balloons or other media, whether in pictorial or reading form. DETACa (b) Agricultural Products include the yield of the soil, such as corn, rice, wheat, rye, hay, coconuts, sugarcane, tobacco, root crops, vegetables, fruits, flowers, and their by-product; ordinary salt; all kinds of fish; poultry; and livestock and animal products, whether in their original form or not. The phrase "whether in their original form or not" refers to the transformation of said products by the farmer, fisherman, producer or owner through the application of processes to preserve or otherwise to prepare said products for the market such as freezing, drying, salting, smoking, or stripping for purposes of preserving or otherwise preparing said products for the market. To be considered an agricultural product whether in its original form or not, its transformation must have been undertaken by the farmer, fisherman, producer or owner. Agricultural products as defined include those that undergo not only simple but even sophisticated processes employing advanced technological means in packaging like dressed chicken or ground coffee in plastic bags or styropor or other packaging materials intended to process and prepare the products for the market. The term by-products shall mean those materials which in cultivation or processing of an article remain over, and which are still of value and marketable, like copra cake from copra or molasses from sugar cane; (c) Amusement is a pleasurable diversion and entertainment. It is synonymous to relaxation, avocation, pastime, or fun. (d) Amusement Places include theaters, cinemas, concert halls, circuses and other places of amusement where one seeks admission to entertain oneself by seeing or viewing the show or performance. (e) Banks and other Financial Institutions include non-bank financial intermediaries, lending investors, finance and investment companies, pawnshops, money shops, insurance companies, stock markets, stock brokers, and dealers in securities and foreign exchange, as defined under applicable law, or rules and regulations thereunder. (f) Brewer includes all persons who manufacture fermented liquors of any description for sale or delivery to others but does not include manufacturers of tuba, basi, tapuy or similar domestic fermented liquors, whose daily production does not exceed two hundred liters. (g) Business Agent includes all persons who act as agents for others in the transaction of business with any public officer, as well as those who conduct collecting, advertising, employment, or private detective agencies. (h) Cabaret/Dance Hall includes any place or establishment where dancing is permitted to the public in consideration of any admission, entrance, or any other fee paid, on or before, or after the dancing, and where professional hostesses or dancers are employed. (i) Capital Investment is the capital that a person employ's in any undertaking, or which he contributes to the capital of a partnership, corporation, or any other juridical entity or association in a particular taxing jurisdiction; (j) Carinderia refers to any public eating place where foods are served at a price. (k) Cockpit includes any place, compound, building or portion thereof, where cockfights are held, whether or not money bets are made on the results of such cockfights. (l) Contractor includes persons, natural or juridical, not subject to professional tax under Section 139 of the Local Government Code of 1991, whose activity consists essentially of the sale of all kinds of services for a fee, regardless of whether or not the performance of the service calls for the exercise or use of the physical or mental faculties of such contractor or his employees; As used in this Article, the term "contractor" shall include: 1. general engineering, general building and specially contractors as defined under applicable laws, 2. filling, demolition and salvage works contractors; 3. proprietors or operators of mine drilling apparatus; 4. proprietors or operators of dockyards; 5. persons engaged in the installation of water system, and gas or electric light, heat, or establishments; 6. proprietors or operators of smelting plants; 7. engraving plating and plastic lamination establishments; 8. proprietors or operators of establishments for repairing, repainting, upholstering, washing or greasing of vehicles, heavy equipment, vulcanizing, recapping and battery charging; proprietors or operators of furniture shops and establishments for planning or surfacing and re-cutting of lumber and sawmills under contract to saw or cut logs belonging to others; 9. proprietors or operators of dry-cleaning or dyeing establishments, steam laundries, and using washing machines; 10. proprietors or owners of shops for the repair of any kind of mechanical and electrical devices; instruments, apparatus, or furniture and shoe repairing by machine or any mechanical contrivance and electrical devices; aDSIHc 11. proprietors or operators of establishments or lots for parking purposes; 12. proprietors or operators of tailor shops, dress shops, milliners and hatters, beauty parlors, barbershops, massage clinics, sauna, Turkish and Swedish baths, slenderizing and body-building saloon, janitorial services and similar establishments; photographic studios; funeral parlors; 13. proprietors or operators of hotels, motels, and lodging houses; 14. proprietors or operators of arrastre and stevedoring, warehousing, or forwarding establishments; master plumbers, smiths and house or sign painters; printers, bookbinders, lithographers, 15. publishers except those engaged in the publication or printing of any newspaper, magazine, review or bulletin which appears at regular intervals with fixed prices for subscription and sale and which is not devoted principally to the publication of advertisements; 16. business agents, private detectives or watchman agencies; 17. commercial and immigration brokers; 18. cinematographic film owners, lessors and distributors. (m) Dealer means one whose business is to buy and sell merchandise, goods and chattels as a merchant. He stands immediately between the producer or manufacturer and the consumer depends for his profit not upon the labor he bestows upon his commodities but upon the skill and foresight with which he watches the market; (n) Importer means any person who brings articles, goods, wares or merchandise of any kind or class into the Philippines from abroad for unloading therein, or which after entry are consumed herein or incorporated into the general mass of property in the Philippines. In case of tax-free articles, brought or imported into the Philippines by persons, entities or agencies exempt from tax which are subsequently sold, transferred or exchanged in the Philippines to non-exempt private persons or entities, the purchaser or recipient shall be considered the importer thereof. (o) Manufacturer includes every person who, by physical or chemical process, alters the exterior texture or form or inner substance of any raw materials or manufactured or partially manufactured product in such manner as to prepare it for special use or uses to which it could not have been put in its original condition, or who by any such process, alters the quality of any such raw material or manufactured or partially manufactured products so as to reduce its marketable shape or prepare it for any of the use of industry, or who by any such process, combines any raw material or manufactured products with other materials or products of the same or of different kinds and in such manner that the finished products of such process or manufacture can be put to a special use or uses to which such raw material or manufactured or partially manufactured in their original condition could not have been put, and who in addition, alters such raw material or manufactured or partially manufactured products, or combines the same to produce such finished products for the purpose of their sale or distribution to others and for his own use or consumption; (p) Marginal Farmer or Fisherman refers to an individual engaged in subsistence farming or fishing which shall be limited to the sale, barter or exchange of agricultural or marine products produced by himself and his immediate family and whose annual net income from such farming or fishing does not exceed Fifty Thousand Pesos (50,000.00) or the poverty line established by NEDA for the particular region or locality, whichever is higher; (q) Motor Vehicle means any vehicle propelled by any power other than muscular power using the public roads, but excluding road rollers, trolley cars, street sweepers, sprinklers, lawn mowers, bulldozers, graders, forklifts, amphibian trucks, and cranes if not used on public roads, vehicles that run only on rails or tracks, and tractors, trailers, and traction engines of all kinds used exclusively for agricultural purposes; (r) Peddler means any person who, either for himself or on commission, travels from place to place and his goods or offers to sell and deliver the same. Whether a peddler is a wholesale peddler or retail peddler of a particular commodity shall be determined from the definition of wholesale dealer or retail dealer as provided in this Code; (t) Rectifier comprises every person who rectifies, purifies, or refines distilled spirits or wines by any process other than by original or continuous distillation from mash, wort, wash, sap, or syrup through continuous closed vessels and pipes until the manufacture thereof is complete. Every wholesale or retail liquor dealer who has in his possession any still or mash tub, or who keeps any other apparatus for the purpose of distilling spirits, or in any manner refining distilled spirits, shall also be regarded as a rectifier and as being engaged in the business of rectifying. (u) Restaurant refers to any place which provides food to the public and accepts orders from them at a price. This term includes caterers. (v) Retail means a sale where the purchaser buys the commodity for his consumption, irrespective of the quantity of the commodity sold; (w) Vessel includes every type of boat, craft, or other artificial contrivances used, or capable of being used, as a means of transportation on water. (x) 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 2. Imposition of Tax. There is hereby imposed on the following persons who establish, operate, conduct or maintain their respective business within the city a graduated business tax in the amounts hereafter prescribed: (a) On manufacturers, assemblers, repackers, processors, brewers, distillers, rectifiers, and compounders of liquors, distilled spirits, and wines or manufacturers of any article of commerce of whatever kind or nature, in accordance with the following schedules: ETHIDa Amount of Gross Sales/Receipts (In Pesos) Amount of Tax for the Preceding Calendar Year: per Annum Less than 10,000.00 165.00 10,000.00 or more but less than 15,000.00 220.00 15,000.00 or more but less than 20,000.00 302.00 20,000.00 or more but less than 30,000.00 440.00 30,000.00 or more but less than 40,000.00 660.00 40,000.00 or more but less than 50,000.00 825.00 50,000.00 or more but less than 75,000.00 1,320.00 75,000.00 or more but less than 100,000.00 1,650.00 100,000.00 or more but less than 150,000.00 2,200.00 150,000.00 or more but less than 200,000.00 2,750.00 200,000.00 or more but less than 300,000.00 3,850.00 300,000.00 or more but less than 500,000.00 5,500.00 500,000.00 or more but less than 750,000.00 8,000.00 750,000.00 or more but less than 1,000,000.00 10,000.00 1,000,000.00 or more but less than 2,000,000.00 13,750.00 2,000,000.00 or more but less than 3,000,000.00 16,500.00 3,000,000.00 or more but less than 4,000,000.00 19,800.00 4,000,000.00 or more but less than 5,000,000.00 23,100.00 5,000,000.00 or more but less than 6,500,000.00 24,375.00 6,500,000.00 or more At a rate of thirty seven and a half percent (37-1/2%) of one percent (1%) of the gross sales/receipts The preceding rates shall apply only to amount of domestic sales of manufacturers, assemblers, repackers, processors, brewers, distillers, rectifiers and compounders of liquors, distilled spirits, and wines or manufacturers of any article of commerce of whatever kind or nature other than those enumerated under paragraph (c) of this Section. (b) On wholesalers, distributors, or dealers in any article of commerce of whatever kind or nature in accordance with the following schedules: Gross Sales/Receipts (In Pesos) Amount of Tax for the Preceding Calendar Year: per Annum Less than 1,000.00 18.00 1,000.00 or more but less than 2,000.00 33.00 2,000.00 or more but less than 3,000.00 50.00 3,000.00 or more but less than 4,000.00 72.00 4,000.00 or more but less than 5,000.00 100.00 5,000.00 or more but less than 6,000.00 121.00 6,000.00 or more but less than 7,000.00 143.00 7,000.00 or more but less than 8,000.00 165.00 8,000.00 or more but less than 10,000.00 187.00 10,000.00 or more but less than 15,000.00 220.00 15,000.00 or more but less than 20,000.00 275.00 20,000.00 or more but less than 30,000.00 330.00 30,000.00 or more but less than 40,000.00 440.00 40,000.00 or more but less than 50,000.00 660.00 50,000.00 or more but less than 75,000.00 990.00 75,000.00 or more but less than 100,000.00 1,320.00 100,000.00 or more but less than 150,000.00 1,870.00 150,000.00 or more but less than 200,000.00 2,420.00 200,000.00 or more but less than 300,000.00 3,300.00 300,000.00 or more but less than 500,000.00 4,400.00 500,000.00 or more but less than 750,000.00 6,600.00 750,000.00 or more but less than 1,000,000.00 8,800.00 1,000,000.00 or more but less than 2,000,000.00 10,000.00 2,000,000.00 or more At a rate of fifty percent (50%) of one percent (1%) of the gross sales/receipts The businesses enumerated in paragraph (a) above shall no longer be subject to the tax on wholesalers, distributors, or dealers herein provided for. (c) On exporters, and on manufacturers, millers, producers, wholesalers, distributors, dealers or retailers of essential commodities enumerated hereunder at a rate not exceeding one-half (1/2) of the rates prescribed under subsections (a),(b),and (d) of this Article; 1. Rice and corn; 2. Wheat or cassava flour, meat, dairy products, locally manufactured, processed or preserved food, sugar, salt and agricultural marine, and fresh water products, whether in their original state or not; 3. Cooking oil and cooking gas; 4. Laundry soap, detergents, and medicine; 5. Agricultural implements, equipment and post-harvest facilities, fertilizers, pesticides, insecticides, herbicides and other farm inputs; 6. Poultry feeds and other animal feeds; 7. School supplies; and 8. Cement. For purposes of this provision, the term exporters shall refer to those who are principally engaged in the business of exporting goods and merchandise, as well as manufacturers and producers whose goods or products are both sold domestically and abroad. The amount of export sales shall be excluded from the total sales and shall be subject to the rates not exceeding one half (1/2) of the rates prescribed under paragraphs (a),(b),and (d) of this Article. (d) On retailers. Gross Sales/Receipts for the Preceding year (In Pesos) Rate of Tax Per Annum 400,000.00 or less 2% Additional Tax on Gross Sales/ Receipts in excess of 400,000.00 1% (e) On contractors and other independent contractors, in accordance with the following schedule: Gross Sales/Receipts for the Amount of Tax Preceding Calendar Year (In Pesos) per Annum Less than 5,000.00 27.50 5,000.00 or more but less than 10,000.00 61.50 10,000.00 or more but less than 15,000.00 104.50 15,000.00 or more but less than 20,000.00 165.00 20,000.00 or more but less than 30,000.00 275.00 30,000.00 or more but less than 40,000.00 385.00 40,000.00 or more but less than 50,000.00 550.00 50,000.00 or more but less than 75,000.00 880.00 75,000.00 or more but less than 100,000.00 1,320.00 100,000.00 or more but less than 150,000.00 1,980.00 150,000.00 or more but less than 200,000.00 2,640.00 200,000.00 or more but less than 250,000.00 3,630.00 250,000.00 or more but less than 300,000.00 4,620.00 300,000.00 or more but less than 400,000.00 6,160.00 400,000.00 or more but less than 500,000.00 8,250.00 500,000.00 or more but less than 750,000.00 9,250.00 750,000.00 or more but less than 1,000,000.00 10,250.00 1,000,000.00 or more but less than 2,000,000.00 11,500.00 2,000,000.00 or more At a rate of fifty percent (50%) of one percent (1%) of the gross sales/receipts The graduated tax on contractors and other independent contractors shall likewise be collected from tax subjects enumerated under Section 19 (c) of Presidential Decree No. 231, as amended, but which are no longer included in the enumeration of "contractor" under Section 131 of Republic Act No. 7160. cSEDTC 1. welding shops 2. service stations 3. white/blue printing, recopying or duplicating services 4. assaying laboratories 5. advertising agencies 6. shops for shearing animals 7. vaciador shops 8. stables 9. construction of motor vehicles, animal drawn vehicles, bicycles, and/or tricycles 10. lathe machine shops 11. furniture shops 12. proprietors of bulldozers and other heavy equipment available to others for consideration (f) The rates of graduated taxes on contractors and other independent contractors shall also be collected from the following: 1. Cafes, cafeterias, ice cream and other refreshment parlors, restaurants, soda fountain bars, carinderias and food caterers 2. Amusement places, including places wherein customers thereof actively participate without making bets or wagers, including but not limited to night clubs, or day clubs, cocktail lounges, cabarets or dance halls, karaoke bars, skating rinks, bath houses, swimming pools, exclusive clubs such as country and sports clubs, resorts and other similar places, billiard and pool tables, bowling alleys, circuses, carnivals, merry-go-rounds, roller coasters, ferris wheels, swings, shooting galleries, and other similar contrivances, theaters and cinema houses, boxing stadia, race tracks, cockpits and other similar establishments. 3. Commission agents 4. Lessors of real estate 5. Real estate dealers/brokers 6. Real state lessors 7. Subdivision operators/real state developers 8. Privately-owned markets 9. Boarding houses 10. Hospitals, medical clinics, dental clinics, therapeutic clinics, medical laboratories, dental laboratories; 11. Lessors of video tapes/laser discs; 12. Rice and corn mills 13. All other similar activities consisting essentially of the sales of services for a fee. (g) On banks and other financial institutions, at the rate of fifty percent (50%) of one percent (1%) of the gross receipts of the preceding calendar year derived from interest, commissions and discounts from lending activities, income from financial leasing, dividends, rentals on property, and profit from exchange or sale of property, insurance premium. All other income and receipts not herein enumerated shall be excluded in the computation of the tax. (h) Other business not specific in other proceeding paragraph. The rate of tax shall not exceed two percent (2%) of the gross sales or receipts of the proceeding calendar year. SECTION 3. Presumptive Income Level. For every tax period, the city treasurer's office shall prepare a stratified schedule of "presumptive income level" to approximate the gross receipt of each business classification. SECTION 4. Exemption. (a) Business engaged in the production, manufacture, refining, distribution or sale of oil, gasoline, and other petroleum products shall not be subject to any local tax imposed in this Article. (b) The holding of operas, concerts, dramas, recitals, paintings and art exhibitions, flower shows, musical programs, literary and oratorical presentations except pop, rock or similar concerts shall be exempted from the payment of tax imposed on amusement places as provided herein. SECTION 5. Tax on Newly-Started Business. In the case of a newly started business under this Section, the tax shall be twenty percent (20%) of one percent (1%) of the capital investment. In the succeeding calendar year, regardless of when the business started to operate, the tax shall be based on the gross receipts for the preceding calendar year or any fraction thereof, as provided in the pertinent schedules in this Article. SECTION 6. Miscellaneous Provisions. (a) Rice and corn millers who are also engaged in the business of wholesaling, retailing, or both, of said cereals shall first secure a Mayor's Permit for the purpose. They shall have a separate store space available to the public with a signboard stating that they are retailing or wholesaling or wholesaling the aforesaid cereals and secure the necessary papers required of them by the National Food Authority (NFA) and shall keep separate books of account for the business. SDAaTC ARTICLE B Situs of Tax SECTION 1. Situs of the Tax. (a) For purposes of collection of the business tax under the "situs" of the tax law, the following definition of terms and guidelines shall be strictly observed: Principal Office the head or main office of the businesses appearing in the pertinent documents submitted to the Securities and Exchange Commission, or the Department of Trade and Industry, or other appropriate agencies as the case may be. The city or municipality specifically mentioned in the articles of the incorporation or official registration papers as being the official address or said principal office shall be considered as the situs thereof. In case there is a transfer or relocation of the principal office to another city or municipality, it shall be the duty of the owner, operator or manager of the business to give due notice of such transfer or relocation to the local chief executives of the cities or municipalities concerned within fifteen (15) days after such transfer or relocation is effected. Branch or Sales Office a fixed place in a locality which conducts operations of the businesses as an extension of the principal office. However, offices used only as display areas of the products where no stocks or items are stored for sale, although orders for the products may be received thereat, are not branch or sales offices as herein contemplated. A warehouse which accepts orders and/or issues sales invoices independent of a branch with sales office shall be considered as a sales office. Warehouse a building utilized for the storage of products for sale and from which goods or merchandise are withdrawn for delivery to customers or dealers, or by persons acting on behalf of the business. A warehouse that does not accept orders and/or issue sales invoices as aforementioned shall not be considered a branch or sales office. Plantation a tract of agricultural land planted to trees or seedlings whether fruit bearing or not, uniformly spaced or seeded by broadcast methods or normally arranged to allow highest production. For purpose of this Article, inland fishing ground shall be considered as plantation. Experimental Farms agricultural lands utilized by a business or corporation to conduct studies, tests, researches or experiments involving agricultural, agribusiness, marine or aquatic livestock, poultry, dairy and other similar products for the purpose of improving the quality and quantity of goods and products. However, on-site sales of commercial quantity made in experimental farms shall be similarly imposed the corresponding tax under paragraph (b), Section 2A.02 of this Code. (b) Sales Allocation 1. All sales made in the City of Cauayan where there is branch or sales office or warehouse shall be recorded in the city branch or sales office or warehouse and the tax shall be payable to the City of Cauayan. 2. In cases where there is no such branch, sales office, plant or plantation in the city where the sale is made, the sale shall be recorded in the principal office along with the sale made by said principal office and the tax shall accrue to the city or municipality where said principal office is located. 3. In cases where there is a factory, project office, plant or plantation in pursuit of business, a. thirty percent (30%) if all sales recorded in the principal office shall be taxable by the city or municipality where the principal office is located and b. seventy percent (70%) of all sales recorded in the principal office shall be taxable by the city where the factory, project office, plant or plantation is located. The sales allocation in (a) and (b) above shall not apply to experimental farms. LGUs where only experimental farms are located shall not be entitled to the sales allocation herein provided for. 4. In case of a plantation located in a locality other than that where the factory is located, said seventy percent (70%) sales allocation shall be divided as follows: a. Sixty percent (60%) to the city or municipality where the factory is located; and b. Forty percent (40%) to the city or municipality where the plantation is located. 5. In cases where there are two (2) or more factories, project offices, plants or plantations located in different localities, the seventy percent (70%) sales allocation shall be pro-rated among the localities where such factories, project offices, plants and plantations are located in proportion to their respective volumes of production during the period for which the tax is due. In the case of project offices of services and other independent contractors, the term production shall refer to the costs of projects actually undertaken during the tax period. 6. The foregoing sales allocation under paragraph (3) hereof shall be applied irrespective of whether or not sales are made in the locality where the factory, project office, plant or plantation is located. In case of sales made by the factory, project office, plant or plantation, the sale shall be covered by paragraph (1) or (2) above. acEHCD 7. In case of manufacturers or producers which engage the services of an independent contractor to produce or manufacture some of their products, the rules on situs of taxation provided in this Article as clarified in the paragraphs above shall apply except that the factory or plant and warehouse of the contractor utilized for the production or storage of the manufacturer's products shall be considered as the factory or plant and warehouse of the manufacturer. 8. All sales made by the factory, project office, plant or plantation located in the City of Cauayan shall be recorded in the branch or sales office which is similarly located herein, and shall be taxable by the city. In case there is no branch or sales office or warehouse in the city, but the principal office is located therein, the sales made in the said factory shall be taxable by the city along with the sales made in the principal office. (c) Port of Loading Where the port of loading is located in the City, it shall not levy and collect the tax imposable under Article _, Chapter _ of this Code unless the exporter maintain in the City its principal office, a branch, sales office, warehouse, factory, plant or plantation in which case the foregoing rule on the matter shall apply accordingly. (d) Route Sales sales made by route trucks, vans or vehicles in the city where a manufacturer, producer, wholesaler, maintains a branch or sales office or warehouse shall be recorded in the branch or sales office or warehouse and shall be taxed herein. The city shall tax the sales of the products withdrawn by route trucks from the branch, sales office or warehouse located herein but sold in another locality. ARTICLE C Payment of Business Taxes SECTION 1. Payment of Business Taxes. (a) The taxes imposed under Chap. II, Art. A, Sec. 1 and Chap. II, Art. B, Sec. 1 of this Code shall be payable for every separate or distinct establishment or place where business subject to the tax is conducted and one line of business does not become exempt by being conducted with some other businesses for which such tax has been paid. The tax on a business must be paid by the person conducting the same. The conduct or operation of two or more related businesses provided for under Chap. II, Art. A, Sec. 1 and Chap. II, Art. B, Sec. 1, of this Code by any one person, natural or juridical, shall require the issuance of a separate permit or license to each business. (b) In cases where a person conducts or operates two (2) or more of the businesses mentioned in Chap. II, Art. A, Sec. 1 of this Code which are subject to the same rate of imposition, the tax shall be computed on the combined total gross sales or receipts of the said two (2) or more related businesses. A business owned or activity that is conducted to support the principal business shall not be taxed separately but its gross receipts shall be included in the computation of the tax liabilities of the principal owner or operator. (c) In cases where a person conducts or operates two (2) or more businesses mentioned in Chap. II, Art. A, Sec. 1 of this Code which are subject to different rates of imposition, the taxable gross sales or receipts of each business shall be reported independently and tax thereon shall be computed on the basis of the pertinent schedule. SECTION 2. Accrual of Payment. Unless specifically provided in this Article, the taxes imposed herein shall accrue on the first day of January of each year. However, new taxes or changes in the rates thereof, shall accrue on the first day of the quarter next following the effectivity of the ordinance imposing such new levies or rates. SECTION 3. Time of Payment. The tax shall be paid once within the first twenty (20) days of January or in quarterly installments within the first twenty (20) days of January, April, July, and October of each year. The Sangguniang Panlungsod may, for a justifiable reason or cause, extend the time for payment of such taxes without surcharges or penalties, but only for a period not exceeding six (6) months. SECTION 4. Administrative Provisions. (a) Requirement. Any person who shall establish, operate or conduct any business, trade or activity mentioned in this Chapter in this city shall first obtain a City Mayor's Permit and pay the fee therefor and the business tax imposed under the pertinent Article. (b) Issuance and Posting of Official Receipt. The city treasurer shall issue an official receipt upon payment of the business tax. Issuance of the said official receipt shall not relieve the taxpayer of any requirement imposed by the different departments of the city. Every person shall be issued an official receipt for the conduct of a business or undertaking shall keep the same conspicuously posted in plain view at the place of business or undertaking. If the individual has no fixed place of business or office, he shall keep the official receipt in his person. The receipt shall be produced upon demand by the city mayor, city treasurer, or their duly authorized representatives. (c) Invoices or Receipt. All persons subject to the taxes on business shall, for each sale or transfer of merchandise or goods, or for services rendered, valued at Twenty Five Pesos (P25.00) or more at any one time, prepare and issue sales or commercial invoices and receipts serially numbered in duplicate, showing among others, their names or styles, if any, and business address. The original of each sales invoice or receipts shall be issued to the purchaser or customer and the duplicate to be kept and preserved by the person subject to the said tax, in his place of business for a period of five (5) years. The receipts or invoices issued pursuant to the requirement of the Bureau of Internal Revenue for determination of national internal revenue taxes shall be sufficient for purposes of this Code. SDHTEC (d) Sworn Statement of Gross Receipts or Sales. Operators of business subject to the taxes on business shall submit a sworn statement of the capital investment before the start of their business operations and upon application for a mayor's permit to operate the business. Upon payment of the tax levied in this Chapter, any person engaged in business subject to the business tax paid based on gross sales and/or receipts shall submit a sworn statement of his gross sales/receipts for the preceding calendar year or quarter in such manner and form as may be prescribed by the city treasurer. Should the taxpayer fails to submit a sworn statement of gross sales or receipts, due among others to his failure to have a book of accounts, records or subsidiaries for his business, the city treasurer or his authorized representatives may verify or assess the gross sales or receipts of the taxpayer under the best available evidence upon which the tax may be based. All persons who are granted a permit to conduct an activity or business and who are liable to pay the business tax provided in this Code shall submit a certified photocopy of their Income Tax Returns (ITR) on or before April 30 of each year. The deficiency in the business tax arising out of the difference in gross receipts or sales declared in the application for Mayor's Permit/Declaration of gross sales or receipts and the gross receipts or sales declared in the ITR shall be payable on or before May 20 of the same year with interest at the rate of ten percent (10%) corresponding to the two percent (2%) per month from January to May. Payments of the deficiency tax made after May 20 shall be subject to the twenty-five percent (25%) surcharge and two percent (2%) interest for every month counted from January up to the month the payment is made. (e) Issuance of Certification. The City Treasurer may, upon presentation or satisfactory proof that the original receipt has been lost, stolen or destroyed, issue a certification to the effect that the business tax has been paid, indicating therein, the number of the official receipt issued, upon payment of a fee of Forty Pesos (P40.00). (f) Transfer of Business to Other Location. Any business for which a city business tax has been paid by the person conducting it may be transferred and continued in any other place within the territorial limits of the city without payment of additional tax during the period for which the payment of the tax was made. (g) Retirement of Business. Any person, natural or juridical, subject to the tax on business under Article A, Chapter II of this Code shall, upon termination of the business, submit a sworn statement of the gross sales or receipts for the current calendar year within thirty (30) days following the closure. Any tax due shall first be paid before any business or undertaking is fully terminated. For the purposes hereof, termination shall mean that business operations are stopped completely. Any change in ownership, management and/or name of the business shall not constitute termination as herein contemplated. Unless stated otherwise, assumption of the business by any new owner or manager or re-registration of the same business under a new name will only be considered by the LGU for record purposes in the course of the renewal of the permit or license to operate the business. The city treasurer shall see to it that the payment of taxes of a business is not avoided by simulating the termination or retirement thereof. For this purpose, the following procedural guidelines shall be strictly followed: a. The city treasurer shall assign every application for the termination or retirement of business to an inspector in his office who shall go to the address of the business on record to verify if it is really not operating. If the inspector finds that the business is simply placed under a new name, manager and/or new owner, the city treasurer shall recommend to the city mayor the disapproval of the application of the termination or retirement of said business; b. Accordingly, the business continues to become liable for the payment of all taxes, fees, and charges imposed thereon under this Code; and c. In addition, in the case of a new owner to whom the business was transferred by sale or other form of conveyance, said new owner shall be liable to pay the tax or fee for the transfer of the business to him. In case it is found that the retirement or termination of the business is legitimate and the tax paid during the current year be less than the tax due for the current year based on the gross sales or receipts, the difference in the amount of the tax shall be paid before the business is considered officially retired or terminated. The permit issued to a business retiring or terminating its operation shall be surrendered to the city treasurer who shall forthwith cancel the same and record such cancellation in his books. (h) Related or Combined business. The conduct or operation of two or more related businesses provided for in this Code, by any person, natural or juridical, shall require the issuance of a separate permit or license to each business. If the person conducts or operates two or more related businesses which subject to the same rate of imposition, the tax shall be computed on the basis of the combined total gross sales or receipts of the said two or more related businesses. However, if the business operated by one person are governed by separate tax schedules or the rates of the taxes are different, the taxable gross sales or receipts of each business shall be reported independently and the tax thereon shall be computed on the basis of the pertinent schedule. (i) Death of Licensee. When any individual paying a business tax dies, and the business is continued by a person interested in his estate, no additional payment shall be required for the residue of the term for which the tax was paid. AScHCD ARTICLE D Tax on Peddlers SECTION 1. Definition of Terms. As used in this Article the following term shall mean: Peddler means any person who, either for himself or on commission, travels from place to place and sells his goods or offers to sell and deliver the same. SECTION 2. Imposition of Tax. There is hereby levied an annual tax on peddlers engaged in the sale of any merchandise or article of commerce within the City at the rate of Seventy Five (Php75.00) Pesos per peddler per annum. ARTICLE E Tax on Mobile Business Enterprises SECTION 1. Definition of Terms. As used in this Article the following term shall mean: Mobile Business Enterprise is business carried on a privately owned vehicle or tricycle going from one place to another. SECTION 2. Imposition of Tax. There is hereby levied an annual fixed tax for mobile business enterprises at the following rates: Tax Per Annum Those using trucks, delivery panels in carrying P2,000.00 goods and other merchandise Those using jeeps and cars in carrying goods and 1,000.00 other merchandise Those using motorcycle and tricycle in carrying 500.00 goods and other merchandise The tax on mobile enterprises owned by Bombays, Muslims and others shall be based on gross sales using the schedule for business tax on wholesales, distributors or dealers in Chap. II, Art. E, Sec. 2 hereof. SECTION 3. Time of Payment. The tax herein imposed shall be payable within the first twenty (20) days of January. An individual who will start to peddle merchandise or articles of commerce after January 20 shall pay the full amount of the tax before engaging in such activity. SECTION 4. Administrative Provision. The official receipt evidencing payment of the tax shall be carried in person by the peddler and shall be produced upon demand by the city mayor or city treasurer or their duly authorized representative. ARTICLE F Amusement Tax SECTION 1. Imposition of Tax. The city shall levy an amusement tax to be collected from the proprietors, lessees, or operators of theaters, cinemas, concert halls, circuses, boxing stadia, and other places of amusement at a rate of not more than thirty percent (30%) of the gross receipts from admission fees. SECTION 2. Administrative Provisions. a) In the case of theaters of cinemas, the tax shall first be deducted and withheld by their proprietors, lessees, or operators and paid to the city treasurer before the gross receipts are divided between said proprietors, lessees, or operators and the distributions of the cinematographic films. b) The holding of operas, concerts, 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 payment of the tax herein imposed. c) The Sangguniang Panlungsod shall prescribe the time, manner, terms and conditions for the payment of tax. In case of fraud or failure to pay the tax, the Sangguniang Panlungsod shall impose such surcharges, interests and penalties as it may deem appropriate. d) The proceeds from the amusement tax shall be share equally by the city and the city where such amusement places are located. ARTICLE G Tax on Ambulant and Itinerant Amusement Operators SECTION 1. Imposition of Tax. There is hereby imposed a tax on ambulant and itinerant amusement operators during fiestas and fairs are the following rates: Circus, Carnivals or the like: Per day P200.00 Merry-go-round, roller coaster, Ferries wheel, swing, shooting gallery and other similar contrivances Per Day P150.00 Sports contests/exhibitions Per day 500.00 Boxing Contest/Exhibition per day 500.00 ARTICLE H Tax on Mining Operations SECTION 1. Definition of Terms. When used in this Article: (a) Minerals refer to naturally occurring inorganic substances (found in nature) whether in solid, liquid, gaseous or any intermediate state. (b) Mineral Products shall mean things produced and prepared in a workable state by simple treatment processes such as washing or drying but without undergoing any chemical change or process or manufacturing by the lessee, concessionaire or owner of mineral lands. SECTION 2. Imposition of Tax. There is hereby levied an annual tax at the rate of Fifty percent (50%) of one percent (1%) based on the gross receipts for the preceding year of mining operations. SECTION 3. Situs of the Tax. Payment of the tax shall be made to the local government unit which has jurisdiction over the mining area. In case the area transcends two (2) or more local government units, the tax shall be apportioned among them in proportion of their respective areas. SECTION 4. Exclusion. Extraction of the following are excluded from the coverage of the tax levied herein: (a) Indigenous petroleum such as mineral oil, hydrocarbon gas, bitumen, crude asphalt, mineral gas and all other similar or naturally associated substances. SECTION 5. Time of Payment. The tax shall be paid once within the first twenty (20) days of January or in quarterly installments within the first twenty (20) days of January, April, July, and October of each year. SECTION 6. Administrative Provision. (a) The city treasurer shall keep a registry of mining operators on which all instruments concerning mining rights, such as acquisition, sub-lease, operating agreements, transfers, assignments, condonment, cancellation and others, are recorded. (b) It shall be the duty of every lessee, owner, or operator to make a true and complete return setting forth the quantity and the actual market value of the minerals or mineral products or quarry resources to be removed. ARTICLE I Tax on Forest Concessions and Forest Products SECTION 1. Definition of Terms. When used in this Article: (a) Forest Products mean timber, pulp-wood/chipwood, firewood, fuel wood and minor forest products such as bark, tree tops, resins, gum, wood, oil, honey, beeswax, nipa, rattan or other forest growth such as grass, shrub, and flowering plants, the associated water, fish, scenic, historical, recreational, and geologic resources in forest lands. caITAC (b) Forest Lands include the public forest, the permanent forest or the forest reserves, and forest reservations. SECTION 2. Imposition of Tax. There is hereby imposed a tax on forest concessions and forest products at a rate of fifty percent (50%) of one percent (1%) of the annual gross receipts of the concessionaire during the preceding year. SECTION 3. Time of Payment. The tax shall be paid once within the first twenty (20) days of January or in quarterly installments within the first twenty (20) days of January, April, July, and October of each year. ARTICLE J Tax on Transportation Operators SECTION 1. Imposition of Tax. There is hereby imposed the following annual fixed taxes on operators of public utility vehicles maintaining booking office, terminal, or waiting station for the purpose of carrying passengers, cargo, or freight from the City under a certificate of public convenience and necessity or similar franchises at the following rates/per annum: Buses (aircon) Php2,000.00 per unit Buses without air conditioning 1,000.00 per unit Mini buses 500.00 per unit Jeepneys 250.00 per unit Taxis 250.00 per unit Ten (10) Wheeler Trucks 1,000.00 per unit Six (6) Wheeler Trucks 750.00 per unit Four (4) Wheeler Trucks 500.00 per unit ARTICLE K Tax on Private Cemeteries and Memorial Parks SECTION 1. Definition of Terms. As used in this Article the following term shall mean: Private Cemeteries and Memorial Parks are cemeteries or memorial park being operated privately offering its services to the public for a fee. SECTION 2. Imposition of Tax. There is hereby imposed an annual tax on private cemeteries and memorial parks using the rates of graduated taxes on wholesalers, distributors, or dealers in any article of commerce of whatever kind of nature provided for on Chapter II, Article A, Section 2b. ARTICLE L Tax on Private Detective or Security Agency SECTION 1. Definition of Terms. As used in this Article the following term shall mean: Private Detective Agency is an agency privately operated by group of persons or partnership offering its services to selected customers. Private Security Agency is an agency privately operated by group of individuals whose main purpose is to offer its services both to private and public for a fee. SECTION 2. Imposition of Tax. There is hereby imposed an annual tax on private detective and security agency at the rate of P5,000.00 per annum. ARTICLE M Tax on Service Centers and Liaison Offices SECTION 1. Definition of Terms. As used in this Article, the following terms shall mean: Service Center is a business center which exclusively offer its services to the public for a fee whose employees have its own expertise in any field of human endeavor such as mechanic, car washer, vulcanizer, etc. Liaison Office managerial office. SECTION 2. Imposition of Tax. There is hereby imposed an annual tax on service centers and liaison offices at the rate of Five Thousand (P5,000.00) Pesos. ARTICLE N Tax on Business of Printing and Publication SECTION 1. Imposition of Tax. There is hereby levied a tax on business engaged in the printing and/or publication of books, cards, posters, leaflets, handbills, certificates, receipts pamphlets, and other printed materials of similar nature at a rate of fifty percent (50%) of one percent (1%) of the gross annual receipts of the preceding calendar year. In case of a newly-started business, the tax shall not exceed one-twentieth (1/20) of one percent (1%) of the capital investment. In the succeeding calendar year, regardless of when the business started to operate, the tax shall be based on the gross receipts for the preceding calendar year, or any fraction thereof. ARTICLE O Professional Tax SECTION 1. Definition of Terms. As used in this Article the following term shall mean: Profession means a calling which requires the passing of an appropriate government board or bar examination, such as the practice of law, medicine, public accountancy, engineering, and other profession. ICHDca SECTION 2. Imposition of Tax. The city shall levy an annual professional tax on each person engaged in the exercise or practice of his profession requiring government examination in the amount of Three Hundred (P300.00) Pesos. SECTION 3. Administrative Provisions. a) Every person legally authorized to practice his procession shall pay the professional tax to the city where he practices his profession or where he maintains his principal office in case he practices his profession in several places: Provided, however, That such 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, license, or fee for the practice of such profession. b) Any individual or corporation employing a person subject to professional tax shall require payment by that person of the tax on his profession before employment and annually thereafter. c) The professional tax shall be payable annually on or before the thirty-first (31st) day 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. Professionals exclusively employed in the government shall be exempt from the payment of this tax. d) Any person subject to the professional tax shall write in deeds, receipts, prescriptions, reports, books of account, plans and designs, surveys and maps, as the case may be, the number of the official receipt issued to him. ARTICLE P Annual Fixed Tax for Every Delivery of Truck or Van SECTION 1. Imposition of Tax. In addition to the annual fixed tax imposed by the Provincial Government, there shall be collected 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, fermented liquors, soft drinks, cigars and cigarettes and other products as may be determined by the Sangguniang Panlungsod, to sales outlets, or consumers, whether directly or indirectly, within the City in the amount of: For trailer 1,000.00 10 wheeler 500.00 Forward/van 300.00 Elf 200.00 The manufacturers, producers, wholesalers of, dealers, and retailers referred to in the immediately foregoing paragraph shall be exempt from the tax on peddlers prescribed elsewhere in the Code. ARTICLE Q Franchise Tax SECTION 1. Definition of Terms. As used in this Article: (a) Business Enjoying Franchise shall not include holders of certificates of public convenience for the operation of public utility vehicles for reason that such certificates are not considered as franchises. SECTION 2. Imposition of Tax. There is hereby levied a tax on business enjoying franchise, (a) At a rate of fifty percent (50%) of one percent (1%) of the gross annual receipts, which shall include both cash sales and sales on account realized during the preceding calendar year within its territorial jurisdiction. (b) In the case of a newly started business, the tax shall not exceed one-twentieth (1/20) of one percent (1%) of the capital investment. In the succeeding calendar year, regardless of when the business started to operate, the tax shall be based on the gross receipts for the preceding calendar year, or any fraction thereof. The capital investment to be used as basis of the tax of a newly started business shall be determined in the following manner: Where the principal office is located in the city, the paid up capital stated in the articles of incorporation, in case of corporations, or any similar documents in case of other types of business organizations or enterprises shall be considered as the capital investment. Where there is a branch or sales office which commences business operations during the same year as the principal office but which is located in another province or in a city outside the province, the paid-up capital referred to above shall be reduced by the amount of the capital investment made for the said branch or sales office which shall be taxable instead by the city. Where the newly started business is a branch or sales office commencing business operations at a year later than that of the principal office, capital investment shall mean the total funds invested in the branch or sales office. ARTICLE R Tax on Any Other Business SECTION 1. Imposition of Tax. There is hereby imposed an annual tax on any business not otherwise specified in the preceding articles at the rate fixed as follows: TCAScE 1) On privately-owned public market With gross or receipts for the preceding Rate of Tax calendar year of Per Annum P400,000.00 or less 2% In excess of P400,000.00 1% 2) On golf links 5,000.00 3) On lessors of video tapes/laser disc, agricultural machinery and heavy equipments, and others who under service not mentioned above at the rate prescribed for manufacturers, assemblers, repackers, processors, brewers, distillers, rectifiers, and compounders of liquors, distilled spirits, and wines or manufacturers of any article of commerce of whatever kind or nature. SECTION 2. Administrative Provisions. (a) Designation of Sangguniang Panlungsod. No privately-owned establishment shall operate a public market without being duly designated as such by the Sangguniang Panlungsod. (b) Permit from Mayor and Rural Health Officer. The owner or operator of the privately-owned public market must first secure a permit from the City Mayor and the City Health Officer before operating the same. (c) Revocation of Permit. The permit granted to the owner/operator of the privately-owned public market may be revoked by the City Mayor for violation of any ordinance, rules and regulations which may hereafter be enforced, or when the city establishes a public market within the vicinity of the privately-owned market, in which case the owner shall be given thirty (30) days notice of termination of permit to operate. ARTICLE S Tax on Business of Operating Motorized and Non-Motorized Tricycles SECTION 1. Definition of Terms. When used in this Article: (a) Motorized Tricycle is a motor vehicle propelled other than by a muscular power, composed of a motorcycle fitted with a single-wheel sidecar or a motorcycle with a two wheel cab, the former having a total of four wheels, otherwise known as the motorola. (b) Non-motorized Tricycle is composed of a bicycle fitted with a single sidecar and propelled by muscular power. (c) Tricycle Operators are persons engaged in the business of operating tricycles. SECTION 2. Imposition of Tax. There is hereby levied an annual tax on the business of operating motorized and non-motorized tricycles at rates prescribed herein: Motorized Tricycle per unit Php200.00 Non-motorized Tricycle per unit 100.00 SECTION 3. Administrative Provisions. (a) Prospective operators of tricycles should first secure a Motorized Tricycle Operator's Permit (MTOP) and non-motorized from the Sangguniang Panlungsod. (b) The City Treasurer shall keep a registry of all tricycle operators which shall include among others, the name and address of the operator and the number and brand of tricycle owned and operated by said operator. ARTICLE T Socialized Housing Tax SECTION 1. Definition of Terms. When used in the Article (a) Socialized Housing refers to housing programs and projects covering houses and lots or home lots only duly undertaken by the government or the private sector for the underprivileged and homeless citizens which shall include sites and services development, long-term financing, liberalized terms on interest payments, and such other benefits in accordance with the provisions of the "Urban Development and Housing Act of 1992". (b) Urban Areas refer to all cities regardless of their population density and to municipalities with a population density of at least five hundred (500) persons per square kilometer. SECTION 2. Imposition of Tax. There is hereby levied an additional one-half (1/2) of one percent (1%) socialized housing tax on the assessed value of all lands in urban areas in excess of Fifty Thousand (P50,000.00) Pesos which is in addition to the basic real property tax. SECTION 3. Exemptions. The following are exempted from the socialized housing tax: (a) Those included in the coverage of RA 6657, otherwise known as the Comprehensive Agrarian Reform Law; (b) Those actually used for national defense and security of the state; (c) Those used, reserved or otherwise set aside for government offices, facilities and other installations, whether owned by the National Government, its agencies and instrumentality's, including government-owned or controlled herein mentioned, or portions thereof, which have nor been used for the past ten (10) years from the effectivity of RA 7279 shall be covered by this tax. cTDaEH (d) Those used or set aside for parks, reserves for flora and fauna, forests and watersheds, and other areas necessary to maintain ecological balance or environmental protection, as determined and certified to by the proper government agency; and SECTION 4. Collection and Accrual of Proceeds. The fixed tax on socialized housing shall be collected at the same time and in the same manner as that of the basic real property tax. The proceeds of the additional socialized housing tax shall accrue to the Urban Development and Housing Program of the city. SECTION 5. Administrative Provisions. The City Assessor shall keep an updated record of lands in urban areas within his jurisdiction with assessed values in excess of Fifty Thousand (P50,000.00) Pesos. For purposes of collection, the City Assessor shall notify, on the basis of such record, the owner of the property or person having legal interest therein for the imposition of the additional tax. CHAPTER III Permit and Regulatory Fees ARTICLE A Mayor's Permit Fee on Business SECTION 1. Imposition of Fee. There shall be collected an annual fee for the issuance of a Mayor's Permit to operate a business, pursue an occupation or calling, or undertake an activity within the city. The permit fee is payable for every distinct or separate business or place where the business or trade is conducted. One line of business of trade does not become exempt by being conducted with some other business of trade for which the permit fee has been obtained and the corresponding fee paid for. A. On the business of manufacturing, producing, exporting any article of commerce of whatever kind in nature 1,500.00 B. On the business of wholesaling/distributors/ retailing or dealing of any material of commerce of whatever kind on nature, except dealers of distilled spirits, wines and fermented liquors; 1. Supermarkets 1,500.00 2. Groceries 500.00 3. Sari-sari stores 300.00 4. General merchandises 500.00/300.00 5. Dry goods 400.00 6. Drug stores 500.00 7. Poultry supplies 400.00 8. Agricultural supplies 500.00 9. Glass and aluminum supplies 400.00 10. Foot wears 400.00 11. Auto supplies/industrial supplies and spare parts 500.00 12. Glass wares 400.00 13. Hospital Equipment/supplies 1,000.00 C. On the business of caf, cafeterias, ice cream and refreshment parlors, soda fountains, carinderias, restaurants, food cafeterias and the like: 1. Air-conditioned 1,000.00 2. Ordinary (not air-conditioned) 500.00 NOTE: With music furnished by hired musicians, singers and/or entertainers, videoke, fee is twice the amount. D. On the following business: 1. Peanut, corn, palay dealer, wholesaler 1,000.00 2. Grains dealer/retailer 400.00 3. Baby cono 300.00 4. Cono 300.00 5. Kiskisan 300.00 6. Rice and corn thresher 200.00 E. On business of rendering or offering services: 1. General engineering, general building and specialty contractors; Filling, demolition and salvage contractors and other contractors; a) Contractors 500.00 b) General contractors 500.00 2. Persons engaged in the installation of water system, gas or electrical light, heat or power. a) single proprietorship 100.00 b) partnership 200.00 c) corporation and other juridical person 300.00 3. Proprietorship on the business of engraving, plating, plastic lamination, silk printing and similar business. 200.00 4. Proprietors or operators of repair shop for vehicles and heavy equipment 200.00 5. Proprietors or operators of establishments for repainting of vehicles and heavy equipment, house or building 300.00 6. Proprietors or operators of establishments of upholstery and repair furniture, vulcanizing shop and battery charging 200.00 7. Proprietors or operators of common carriers a) Mini-bus (PUB) per unit 300.00 b) Jeepneys (PUJ) per unit 200.00 c) Motorized tricycle per unit 100.00 8. Proprietors or operators of establishments for the washing and greasing of vehicles 100.00 9. Proprietors or operators of tire recapping, tire re-alignment and the like 100.00 10. Proprietors or operators of the following business a) Furniture/sash factory 500.00 b) Furniture/rattan finished products 400.00 c) Lumber, dryer or hardware 800.00 d) Lumber yard 500.00 e) Bamboo dealer 200.00 f) Pottery 200.00 g) Other similar establishment not mentioned 200.00 11. On dry cleaning or drying establishments, steam laundries and laundries using washing machine 400.00 12. On shops for the repair of any of the following: a) Watch repair shop 200.00 b) Air-con and refrigeration 400.00 c) Electrical shop 300.00 d) Radiator shop 100.00 e) Auto repair shop 400.00 f) Brake bonding and calibration shop 300.00 g) Welding shop 300.00 h) Shoe repair shop 200.00 i) Other repair shop not mentioned 200.00 13. On tailoring and dress shops 400.00 14. On beauty parlors and barber shops a) Air-conditioned 700.00 b) Not air-conditioned 400.00 15. On slendering and body building and other similar establishments 16. On photographic shops and video coverage 500.00 17. On funeral parlors and embalming services 1,000.00 18. On hotels and motels, pension houses, inns and similar establishments 500.00 19. On stevedoring and arrastre warehousing and forwarding establishments 500.00 20. On printers, bookbinders, lithographers 300.00 21. On private detectives, security or watchman agencies and janitorial services 1,000.00 22. On commercial and immigration brokers 500.00 23. On cinematographic film owners, lessors and distributors 500.00 24. On all proprietors of vehicles engaged in transporting/hauling of any all kinds of commodities of trade/commerce 500.00 25. On proprietors of operators of rent-a-van business a) Car/unit 300.00 b) Van/unit 500.00 26. On the business of buying old coins and jewelries 100.00 27. On money dealers and changers 400.00 28. On proprietor or operators of photo machines 200.00 29. On dealers of second hand and brand new vehicles machineries and motorcycles/appliances 1,500.00 30. On proprietors or operators of water refilling station 500.00 31. On operators of computer shops 300.00 32. On the business of internet services 300.00 33. On the business of cable TV 2,000.00 34. On rental of heavy equipment 400.00 35. On hobby shops 100.00 36. On framing shops 100.00 37. On all other establishments rendering similar services not included above 200.00 F. On lessors and sublessors 1. On real estate 500.00 2. On rental of furnitures, audio page system, sound system and the like 200.00 3. On gasoline depot per tank 100.00 4. On gasoline service stations, per pump 200.00 5. On dealer of oil and liquified petroleum 300.00 G. Amusement devices: 1. Each jukebox machine 100.00 2. Each machine of apparatus for visual entertainment 100.00 3. Each apparatus for weighing persons 100.00 4. Each device for games of skill 100.00 5. Each coin-operated amusement machine 100.00 H. Amusement Places 1) Night clubs and day clubs 2,000.00 2) Night clubs or day clubs 2,000.00 3) Cocktail lounges, disco houses, bars, beer gardens and other similar establishments 2,000.00 4) Cabarets, dance halls and dancing pavilions 2,000.00 5) Social clubs, voluntary organizations or associations 500.00 6) Skating rinks 500.00 7) Bath houses, swimming pools and other similar places per establishment 500.00 8) On bowling a) Automatic 2,000.00 b) Non-automatic 1,000.00 9) On steam bath, sauna baths and other similar establishments 100.00 10) On circuses, carnavals and the like a) For the first ten (10) days 100.00 b) For the 11th day and days thereafter 50.00 11) On merry-go-round, roller coasters, ferries wheels, swings, shooting galleries and other contrivances or booth for the first ten (10) days 250.00 For the 11th day and days thereafter 100.00 12) On billiard halls or pool tables For the first three (3) tables 220.00 For each additional table 50.00 13) Mahjong per table 500.00 14) On theaters and cinemas 400.00 15) On boxing stadium 500.00 16) On boxing, wrestling or other martial arts contests 500.00 17) On cockpit per annum 1,500.00 18) Special cockfights (barangay fiesta) 1,000.00 19) Tennis, pelota, squash court 500.00 20) Other amusement places not enumerated above 500.00 I. On pawnshop, moneyshops, lending investors, finance and investment companies, insurance companies and banks, except the Central Bank of the Philippines, notwithstanding the provisions of special laws to the contrary: 1. Pawnshops 1,000.00 2. Moneyshops 1,000.00 3. Lending investors 1,500.00 4. Financial and investment companies a) Principal office 2,000.00 b) For each branch office 1,500.00 5. Insurance companies a) Principal office 2,000.00 b) For each branch office 1,500.00 6. Commercial banks whether principal or branch office 2,000.00 7. Savings banks and development banks a) Principal office 2,000.00 b) For each branch office or extension office 1,500.00 8. Rural banks a) Principal office 2,000.00 b) For each branch or extension office 1,500.00 9. Educational Life Plan and/or memorial plan establishments a) Principal office 1,500.00 b) For each branch or extension office 1,000.00 10. Dealers in securities and foreign exchange dealers 1,000.00 11. On memorial plan 1,000.00 J. On Lodging Houses with Accommodations of: 1) Less than 15 lodgers 100.00 2) 15 to 24 lodgers 200.00 3) 25 or more lodgers 300.00 K. On boarding houses: 1) Less than 10 boarders 100.00 2) 11 to 20 boarders 200.00 3) 21 to 40 boarders 300.00 4) 41 or more boarders 400.00 L. On real estate dealers or subdivision developers or operators 1,000.00 M. On private cemeteries and memorial parks 2,000.00 N. On karate/judo clubs 500.00 O. On gun clubs 500.00 P. On messengerial services 500.00 Q. On business of dealers in fermented liquor, distilled spirits and/or wines a) Wholesale dealers of foreign liquors 400.00 b) Retail dealers of foreign liquor 300.00 c) Wholesale dealers of domestic liquors 200.00 d) Retail dealers of domestic liquors 100.00 e) Wholesale dealers of fermented liquors 100.00 f) Retail dealers of fermented liquors 50.00 g) Retail dealers of tuba, basi or tapuy 50.00 R. On travel and guide agencies 500.00 S. On business of consulting or technical consulting firms 500.00 T. On private school or educational institution: 1) Less than 100 enrollment 200.00 2) 100 but not more than 150 enrollees 300.00 3) Above 150 enrollment 500.00 U. On private hospitals or clinic 1) Less than 10 bed capacity 500.00 2) 10 bed to 25 bed capacity 650.00 3) 25 bed to 50 capacity 800.00 4) 50 bed to 100 bed capacity 1,000.00 5) 100 bed and above 1,500.00 6) Medical clinics, dental clinics, optical clinics, derma clinic 500.00 7) Diagnostic laboratories, ultra sound and X-ray 500.00 V. On electric companies 2,000.00 W. On private telephone companies 2,000.00 X. On telegraph companies 2,000.00 Y. On radio stations 1,000.00 Z. On business of wholesaling/retailing or dealing of tobacco a) Wholesale 1,500.00 b) Retail 1,000.00 AA. On other business not enumerated in the section of this article 1) Ice plant/dressing plant 1,000.00 2) Steel and iron works 500.00 3) Piggery/poultry 500.00 4) Fishpond 500.00 5) Butcher 500.00 6) Meat vendor 400.00 7) Fish vendor 500.00 8) Dried fish 400.00 9) Dressed chicken 500.00 10) Bakery and bakeshop 500.00 11) Balut processor/food processing 500.00 12) Frozen food 500.00 13) Hollow blocks manufacturing 500.00 14) Junk shop 500.00 15) Printing press 500.00 16) On drug testing centers 500.00 17) On flower shop/balloons and fireworks 200.00 18) On vegetable vendor 300.00 19) On fruit vendor 300.00 20) On computer sales/rentals 300.00 21) On rental of VHS/VCD/DVD 200.00 22) On machine shop 500.00 23) On LPG dealer 400.00 24) On lotto outlet 1,000.00 25) On bus terminal/airport booking office 1,000.00 26) On training and service center 500.00 27) On service office/display center 500.00 28) On gymnasium 500.00 29) On newsstand 400.00 30) On raffle draws 500.00 31) On gravel and sand 500.00 32) On grinder 300.00 33) On ornamental garden 400.00 34) On blacksmith 200.00 35) On hobby shops 100.00 36) On religious articles 100.00 37) On vehicular emission testing center 100.00 38) Certified seeds 400.00 39) Accounting office 500.00 40) Pineapple stand 200.00 41) Barbecue stand 200.00 42) Key duplicate, locksmith 200.00 43) Service center and liaison offices 500.00 44) Delivery Van Trailer 500.00 10 Wheeler 200.00 Forward Van 200.00 Elf 200.00 45) Other business not enumerated above 300.00 SECTION 2. Acceleration Clause. The rates of permit fees fixed herein shall be automatically increased annually by five percent (5%). cSaATC SECTION 3. Time and Manner of Payment. The fee for the issuance of a Mayor's Permit shall be paid to the City Treasurer upon application before any business or undertaking can be lawfully begun or pursued and within the first twenty (20) days of January of each year in case of renewal thereof. For a newly-started business or activity that starts to operate after January 20, the fee shall be reckoned from the beginning of the calendar quarter. When the business or activity is abandoned, the fee shall not be exacted for a period longer than the end of the calendar quarter. If the fee has been paid for a period longer than the current quarter and the business activity is abandoned, no refund of the fee corresponding to the unexpired quarter or quarters shall be made. SECTION 4. Administrative Provisions. (a) Supervision and Control over Establishments and Places. The City Mayor shall supervise and regulate all establishments and places subject to the payment of the permit fee. He shall prescribe rules and regulations as to the mode or manner on which they shall be conducted in so far as may be necessary to maintain peaceful, healthy, and sanitary conditions in the city. (b) Application for Mayor's Permit. An application for a Mayor's Permit shall be filed with the Office of the City Mayor. The form for the purpose shall be issued by the same Office and shall set forth the requisite information including the name and residence of the applicant, the description of business or undertaking that is to be conducted, and such other data or information as may be required. 1. For a newly-started business a. Application form duly notarized b. Location sketch of the new business c. Paid-up capital of the business as shown in the Articles of Incorporation, if a corporation or partnership, or a sworn statement of the capital invested by the owner or operator, if a sole proprietorship d. A certificate attesting to the tax exemption if the business is tax exempt e. Certification from the office in charge of zoning that the location of the new business is in accordance with zoning regulations f. Tax clearance showing that the operator has paid all tax obligations in the municipality g. Barangay clearance where the business is located h. Three (3) passport size pictures of the owner or operator or in cases of a partnership or corporation the picture of the senior or managing partners and that of the President or General Manager i. Health certificate for all food handlers, and those required under Chapter IV Article F of this Revenue Code. j. SSS clearance k. BIR clearance l. Registration of business name with DTI m. DENR ECC if required by the nature of the business n. Sanitary Permit o. CTC p. PhilHealth Certification q. Certificate of Fire Safety Compliance r. Building Permit and Occupancy Permit s. Police Clearance 2. For renewal of existing business permits a. Application form duly notorized b. Previous year's Mayor's permit c. Two (2) copies of the annual or quarterly tax payments d. Two (2) copies of all receipts showing payment of all regulatory fees as provided for in this Code e. Certificate of tax exemption form local taxes or fees, if exempt f. SSS clearance g. BIR clearance h. Registration of business name with DTI i. DENR ECC if required by the nature of the business Upon submission of the application, it shall be the duty of the proper authorities to verify if other city government requirements regarding the operation of the business or activity such as sanitary requirements, installation of power and light requirements, as well as other safety requirements are complied with. The permit to operate shall be issued only upon compliance with such safety requirements and after the payment of the corresponding inspection fees and other impositions required by this Revenue Code and other municipal tax ordinances. cHDAIS SECTION 5. False Statement. a) Any false statement deliberately made by the applicant shall constitute sufficient ground for denying or revoking the permit issued by the City Mayor, and the applicant or licensee may be prosecuted in accordance with the penalties provided in this Code. b) Refusal of Permit. A Mayor's Permit shall be refused to (1) any person who previously violated any ordinance or regulation governing permits granted; (2) whose business establishment or undertaking does not conform with zoning regulations, and safety, health and other requirements of the city government; (3) who has unsettled tax obligation, debt or other liability to the government; (4) who is disqualified under any provision of law or ordinance to establish or operate the business applied for. Likewise, a Mayor's Permit shall be denied to any person or applicant for a business who declares an amount of gross sales or receipts that are manifestly below industry standards or the Presumptive Income Level of gross sales or receipts as established in the city for the same or a closely similar type of activity or business. (c) Issuance of Permit. Upon compliance with all the requirements for the issuance of the permit and payment to the City Treasurer of the permit fee and business taxes, a Mayor's Permit shall be issued by the Office of the City Mayor. The City Mayor 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 the payment of Fifty (P50.00) Pesos. (d) Posting of Permit. Every permittee shall keep his permit conspicuously posted at all times in his place of business or office or if he has no place of business or office, he shall keep the permit in his person. The permit shall be immediately produced upon demand by the City Mayor, the City Treasurer or any of their duly authorized representatives. (e) License Plate. All permittees, except peddlers, shall obtain and shall be issued a Mayor's Metal License Plate as secondary proof of the Mayor's Permit and said plate shall be prominently displayed in the place of business, except in the case of tricycles where said plate shall be prominent displayed inside the units. (e) n Duration of Permit and Renewal. The Mayor's Permit shall be granted for a period of not more than one (1) year and shall expire on the thirty-first (31st) day of December following the date of issuance unless revoked or surrendered earlier. Every permit shall cease to be in force upon revocation or surrender thereof. The permit issued shall be renewed within the first twenty (20) days of January. It shall have a continuing validity only upon renewal thereof and payment of the corresponding fee. (f) Revocation of Permit. When a person doing business under the provisions of this Code violates any provision of this Article, refuses to pay an indebtedness or liability to the City or abuses his privilege to do business to the injury of the public moral or peace; or when a place where such business is established is being conducted in a disorderly or unlawful manner, is a nuisance, or is permitted to be used as a resort for disorderly characters, criminals or women of ill-repute, the City Mayor may, after investigation, revoke the Mayor's Permit. Such revocation shall operate to forfeit all sums which may have been paid in respect of said privilege, in addition to the fines and imprisonment that may be imposed by the Court for violation of any provision of this Code governing the establishment and maintenance of business, and to prohibit the exercise thereof by the person whose privilege is revoked, until restored by the Sangguniang Panlungsod. (g) Transfer fee for business. A transfer fee for business from one ownership to another shall be collected in the amount of Five Hundred (P500.00) Pesos. An inventory of stocks shall be undertaken by the City Treasurer's Office upon transfer of business from one person to another. (h) Failure to secure Mayor's Permit on Time. Failure to secure a Mayor's Permit on time shall be penalized with a fine of Five Hundred (P500.00) Pesos. (i) Failure to Report Retirement of Business on Time. Failure to report retirement of business on time shall be penalized with a fine of P500.00. SECTION 6. Rules and Regulations on Certain Establishments. (a) On cafes, cafeterias, ice cream and other refreshment parlors, restaurants, soda fountain bars, carinderia or food caterers, no owner of said establishments shall employ any cook, or food dispenser without a Food Handler's Certificate from the City Health Officer. Establishments selling cooked and readily edible foods shall have them adequately covered and protected from dust, flies and other insects, and shall follow strictly the rules and regulations on sanitation promulgated by the City Health Officer and existing laws or Ordinances. (b) Sauna bath, massage, barber and beauty shops. Said shops shall not be allowed to operate with masseurs, barbers, and beauticians without having secured the necessary corresponding medical certificate from the City Health Officer. (c) Funeral Parlor. Funeral parlor rendering embalming services shall not be allowed to operate without employing an embalmer duly licensed by the Department of Health. (d) Inspection of hotels and markets. No permit shall be issued to owners or operators of hotels, motels, lodging houses and privately owned public market, without the same being inspected by the City Health Officer. Inspection shall be made on a quarterly basis. SECTION 7. Penalty. Any person who violates any provision of this Article shall be penalized with a fine not exceeding Five Thousand (Php5,000.00) Pesos or an imprisonment for a period of not exceeding one (1) year, or both in the discretion of the court. ARTICLE B Permit Fee for Cockpit Owners/Operators/Licensees/Promoters and Personnel SECTION 1. Definition of Terms. When used in this Article: (a) Cockpit includes any place, compound, building or portion thereof, where cockfights are held, whether or not money bets are made on the results of such cockfights. ISHCcT (b) Bet Taker or Promoter refers to a person who alone or with another initiates a cockfight and/or calls and takes care of bets from owners of both gamecocks and those of other bettors before he orders commencement of the cockfight and thereafter distributes won bets to the winners after deducting a certain commission, or both. (c) Gaffer (Mananari) refers to a person knowledgeable in the art of arming fighting cocks with gaffs on one or both legs. (d) Referee (Sentenciador) refers to a person who watches and oversees the proper gaffing of fighting cocks; determines the physical condition of gamecocks while cockfighting is in progress, the injuries sustained by the cocks and their capability to continue fighting, and decides and makes known his decision either by word or gesture the result of the cockfighting by announcing the winner or deciding a tie in a contest game. SECTION 2. Imposition of Fees. There shall be collected the following Mayor's Permit Fees from cockpit operators/owners/licensees and cockpit personnel: (a) From the owner/operator/licensees of the cockpit: 1. Application Filing fee Php100.00 2. Annual cockpit permit fee 1,500.00 (b) From cockpit personnel 1. Promoters/Hosts 150.00 2. Pit Manager 150.00 3. Referee 150.00 4. Bet Taker "Kristo/Llamador" 150.00 5. Bet Manager "Maciador/Kasador" 150.00 6. Gaffer "Mananari" 150.00 7. Cashier 150.00 8. Derby (Matchmaker) 150.00 SECTION 3. Time and Manner of Payment. (a) The application filing fee is payable to the city treasurer upon application for a permit or license to operate and maintain cockpits. (b) The annual cockpit permit fee is also payable to the city treasurer upon application for a permit before a cockpit for the first time can operate and within the first twenty (20) days of January of each year in case of renewal thereof. (c) The permit fees on cockpit personnel shall be paid before they participate in a cockfight and shall be paid annually upon renewal of the permit on the birth month of the permittee. SECTION 4. Surcharge for Late Payment. Failure to pay the prescribed fee in this Article within the time required shall subject the taxpayer to a surcharge of Twenty Five Percent (25%) of the original amount of the fee due, such surcharge to be paid at the same time and in the same manner as the due date. SECTION 5. Administrative Provisions. (a) Ownership, Operation and Management of Cockpit. Only Filipino citizens not otherwise inhibited by existing ordinances or laws shall be allowed to own, manage and operate cockpits. Cooperative capitalization is encouraged. (b) Establishment of Cockpit. The Sangguniang Panlungsod shall determine the number of cockpits to be allowed in this city. (c) Cockpit-size and Construction. Cockpits shall be constructed and operated within the appropriate areas as prescribed in the Zoning Law or ordinance. In the absence of such law or ordinance, the City Mayor shall see to it that no cockpits are constructed within or near existing residential or commercial areas, hospitals, school buildings, churches or other public buildings. Owners, lessees, or operators of cockpits which are now in existence and do not conform to this requirement are required to comply with these provisions within a period to be specified by the city mayor. Approval or issuance of building permits for the construction of cockpits shall be made by the city engineer in accordance with existing ordinances, laws and practices. (d) Only duly registered and licensed promoters, referees, cashiers, bet managers, pit referees, bet takers, or gaffers shall take part in all kinds of cockfights held in the city. No operator or owner of a cockpit shall employ or allow to participate in a cockfight any of the above-mentioned personnel unless he has registered and paid the fee herein required. (e) Upon payment of the fees herein imposed, the corresponding Mayor's Permit shall be issued. SECTION 6. Penalty. Any violation of this Article shall be liable to a fine of Two Thousand Five Hundred (P2,500.00) Pesos. SECTION 7. Applicability Clause. The provision of PD 449, otherwise known as the Cockfighting Law of 1974, PD 1802 (Creating the Philippine Gamefowl Commission), and such other pertinent laws shall apply to all matters regarding the operation of cockpits and the holding of cockfights in this city. ARTICLE C Permit Fee for Cockfighting SECTION 1. Definition of Terms. When used in this Article: CAacTH (a) Cockfighting is the sport of pitting or evenly matching gamecocks to engage in an actual fight where bets on either side are laid. Cockfighting may also be formed as "cockfighting derby; pintakasi or tupada, " or its equivalent in different Philippine localities. (b) Local Derby is an invitational cockfight participated in by gamecockers or cockfighting "aficionados" of the Philippines with "pot money" awarded to the proclaimed winning entry. (c) International Derby refers to an invitational cockfight participated in by local and foreign gamecockers or cockfighting "aficionados" with "pot money" awarded to the proclaimed winning entry. SECTION 2. Imposition of Fees. There shall be collected the following fees per day for cockfighting: (a) Special Cockfights (Pintakasi) P500.00 (b) Special Derby Assessment from Promoters of Two-Cock Derby 750.00 Three-Cock Derby 1,000.00 Four-Cock Derby 1,500.00 Five-Cock Derby 2,000.00 (c) Special Derby Assessment Fee of Winning Cocks of bets less than Php2,000 100.00 of more than Php2,000.00 150.00 SECTION 3. Exemption. Regular cockfights i.e., those held during Sundays, legal holidays and local fiestas and international derbies shall be exempted from the payment of fees herein imposed. SECTION 4. Time and Manner of Payment. The fees herein imposed shall be payable to the city treasurer before the special cockfights and derbies can be lawfully held. SECTION 5. Administrative Provisions. (a) Holding of Cockfights. Except as provided in this Article, cockfighting shall be allowed in the city only in licensed cockpits during Sundays, legal holidays, during the Cauayan City anniversary celebration in the month of March, during the celebration of the Cauayan Town Fiesta in the month of April and during the celebration of the Cauayan Patronal Fiesta in the month of October: Provided, That no fiesta cockfight shall be held for more than three (3) days. Cockfights may also be held during special events for a similar period of three (3) days upon resolution of the Sangguniang Panlungsod: Provided, That no special event cockfight shall be held during the fiesta months of April and October: Provided, further, That no more than two (2) special event cockfights shall be held in a year. No cockfighting shall be held on December 30 (Rizal Day),June 12 (Philippine Independence Day),November 30 (National Heroes Day),Holy Thursday, Good Friday, Election or Referendum Day and during Registration Days for such election or referendum. (b) Cockfighting for Entertainment of Tourists or for Charitable Purposes. Subject to the preceding subsection hereof, the holding of cockfights may also be allowed for the entertainment of foreign dignitaries or for tourists, or for returning Filipinos, commonly known as "Balikbayans", or for the support of national fund-raising campaigns for charitable purposes as may be authorized upon resolution of the Sangguniang Panlungsod, in licensed cockpits or in playgrounds or parks. This privilege shall be extended for only one (1) time, for a period not exceeding three (3) days, within a year. (c) Cockfighting Officials. Gaffers, referees, bet takers, or promoters shall not act as such in any cockfight in the city without first securing a license renewable every year on their birth month from the date when such cockfighting is held. Only gaffers, referees, bet takers, or promoters licensed by the city shall officiate in all kinds of cockfighting authorized herein. SECTION 6. Applicability Clause. The provision of PD 449, otherwise known as the Cockfighting Law of 1974, PD 1802 (Creating the Philippine Gamefowl Commission), and such other pertinent laws shall apply to all matters regarding the operation of cockpits and the holding of cockfights in the city. ARTICLE D Building Permit and Related Fees SECTION 1. Building Permit and Related Fees. There is hereby imposed fees and charges for services rendered in connection with the processing and issuance of building permit fees, signboard permit fees, plumbing inspection permit fees, mechanical installation and inspection fees, and such other imposition as may be prescribed by the National Building Code on a person, firm and corporation before they are allowed to erect, construct, alter, move, convert or demolish any public or private building or structure within the city in the exercise of regulatory powers over public and private buildings and structures in accordance with the rates, rules and regulations implementing Presidential Decree No. 1096, otherwise known as the National Building Code of the Philippines. IAETDc Building Permit Fee Amount 1. Verification 5.00 1.1 Residential 15.00 1.2 Commercial 10.00 1.3 Industrial 2.50 1.4 Agricultural 2. Establishment of Line and Grade 2.1 First 10m on doutting streets, asteros, 10.00 rivers and creeks 2.2 Every meter or faction in excess with 10m 0.50 2.3 Every meter with all other sides 0.25 3. Building Permit Fees 3.1 Residential (Category I) 3.1.1 Up to 20 m of complete construction Exempted 3.1.2 Up to 20m of additional/renovation/ 1.50 alteration Above 20m up to 50 m 1.50 3.1.3 Above 50m up to 100m 3.00 3.1.4 Above 100m up to 150m 4.00 3.1.5 Above 150m 5.00 3.2 Commercial/Industrial (Category II) 3.2.1 Up to 5,000 m 9.60 3.2.2 Above 5,000 m up to 6,000 m 8.80 3.2.3 Above 6,000 m up to 7,000 m 8.40 3.2.4 Above 7,000 m up to 8,000 m 8.00 3.2.5 Above 8,000 m up to 9,000 m 7.60 3.2.6 Above 9,000 m up to 10,000 m 7.40 3.3 Institutional (Category III) 3.3.1 Up to 5,000 m 8.00 3.3.2 Above 5,000 m up to 6,000 m 7.50 3.3.3 Above 6,000 m up to 7,000 m 7.00 3.3.4 Above 7,000 m up to 8,000 m 6.50 3.3.5 Above 8,000 m up to 9,000 m 6.00 3.3.6 Above 9,000 m up to 10,000 m 5.50 3.4 Agricultural (Category IV) 3.4.1 Up to 20 m Exempted 3.4.2 Above 20 m up to 100 m 60.00 3.4.3 Above 500 m up to 1,000 m 0.8 3.4.4 Above 1,000 m up to 5,000 m 0.7 3.4.5 Above 5,000 m up to 10,000m 0.5 4. Sanitary/Plumbing Permit Fees 4.1.1 Installation Fees a) One unit, composed of one water 20.00 closet, two floor drains, one lavatory, two faucets and one shower head b) Every fixture in excess of one unit: 1) Each water closet 6.00 2) Each floor drain 2.00 3) Each sink 2.00 4) Each lavatory 6.00 5) Each faucet 1.50 6) Each shower head 1.50 7) Each slop sink 6.00 8) Each Urinal 3.00 9) Each bath tub 6.00 10) Each grease trap 6.00 11) Each garage trap 6.00 12) Each bidetter 3.00 13) Each dental cuspidor 3.00 14) Each gas-fired water heater 3.00 15) Each drinking fountain 1.50 16) Each bar or soda fountain sink 3.00 17) Each laundry sink 3.00 18) Each laboratory sink 3.00 19) Each fixed-type sterilizer 1.50 20) Each water meter 1.50 21) Construction of Septic Vault: a) Category I (Residential) Exempted b) All other categories: 1. Up to 5 cu.m of digestion chamber 20.00 2. Every cu.m or fraction thereof in 6.00 excess of 5 cu.m 5.1 Electrical Permit Fees: 5.1.1 Lighting & Lower System: a) Each switch, lighting and/or 60.00 convenience outlet b) Each remote control master switch 20.00 c) Each special purpose outlet of 20 2.00 amperes capacity or more d) Each time switch 2.00 5.1.2 Appliances for Commercial/Industrial Use: a) Each range of heater: 1. Up to 1 KW 2.00 2. Every KW or fraction thereof in 1.00 excess of 1 KW b) Each refrigerator or freezer 4.00 c) Each washing machine or dryer 4.00 d) Each commercially used hair 4.00 curling apparatus or hair dryer e) Each fixed-type electric fan 2.00 f) Each electric typewriter, cash 2.00 register or adding machine 5.1.3 Electrical Equipment or Apparatus for commercial/industrial use a) Each electric bell, annunciator system 4.00 b) Each fire alarm unit 2.00 c) Each are (light) lamp 10.00 d) Each flasher, beacon light 4.00 e) Each x-ray equipment 20.00 f) Each battery charging rectifier 10.00 g) Each electric welder 1. Up to KVA/KW 4.00 2. Every KVA/KW or fraction 2.00 thereof in excess of 1 KVA/KW h) Each Neon sign transformer 2.00 i) Each Neon sign unit 2.00 j) Each telephone switchboard 2.00 (PBX, pabx, telex machine, etc.) k) Each trunkline 10.00 l) Each telephone apparatus 2.00 m) Each intercom master 2.00 n) Each slave 5.1.4 Motion Picture Projection for Commercial Use: a) 16 mm.,per unit 60.00 b) 35 mm.,per unit 80.00 c) 70 mm. and above, per unit 140.00 5.1.5 TV Cameras for Commercial/Industrial Use: per unit 40.00 5.1.6 Motors and Controlling Apparatus Per Unit a) Up to 1/4 HP 4.00 b) Above 1/4 HP up to 1 HP 6.00 c) Above 1 HP up to 5 HP 8.00 d) Above 5 HP up to 10 HP 12.00 e) Above 10 HP up to 20 HP 20.00 f) Every HP in excess of 20 HP 1.00 5.1.7 Generation (AC or DC): Per unit a) Up to 1 KW 4.00 b) Above 1 KW up to 5 KW 8.00 c) Above 5 KW up to 10 KW 10.00 d) Above 10 KW up to 20 KW 20.00 e) Every KW or fraction thereof in 1.00 excess of 20 KW 5.1.8 Transformer and Sub-Station Equipment a. Each transformer up to 1 KVA 2.00 b. Every KVA or fraction thereof in excess of 1 KVA up to 2,000 KVA. (based on naplate rating) c. Each transformer above 2,000 KVA 2,000.00 d. Each safety switch or circuit breaker up 2.00 to 50 amperes and not exceeding 600 volts. e. Each safety switch, air circuit breaker, 4.00 other than motor controlling apparatus, above 50 amperes up to 100 amperes, and not exceeding 600 volts f. Every 50 amperes or fraction thereof of 1.00 in excess of 100 amperes g. Every 10,000 amperes or fraction thereof 4.00 of interrupting capacity of every air circuit breaker, oil circuit breaker or vacuum circuit breaker operating above 600 volts Note: Machinery, equipment and installations of utility companies used in the generation, transmission and distribution of power shall not be subject to permit and inspection Fees. 5.1.9 Each temporary lighting or convenience outlet 0.80 for celebrations, ferias or construction purposes 5.1.10 Other electrical apparatus or appliances not 4.00 otherwise provided for in this Section every KW of fraction thereof. 5.1.11 Temporary Current Connection a. Temporary Current Connection Permit shall be issued for testing purposes only in commercial and/or industrial establishment b. If no approval is issued within 60 days, a new wiring permit shall be secured and all corresponding permit fees shall be paid. 5.1.12 Pole/Attachment Location Plan Permit: a. Approved Pole Location Plan permit, per pole 1. Metro Manila 20.00 2. All other cities and municipalities 10.00 b. Approved Attachment Location Plan Permit per attachment: 1. Metro Manila 20.00 2. All other cities & municipalities 10.00 5.1.13 Miscellaneous Fees Each union separation, alteration, reconnection or relocation of electric meter: a. Residential 10.00 b. Commercial/Industrial 40.00 c. Institutional 20.00 Issuance of Wiring Permit: a. Residential 8.00 b. Commercial/Industrial 30.00 c. Institutional 7.00 6.1 Mechanical Permit Fees: Refrigeration, Air Conditioning and Mechanical Ventilation a) Refrigeration (Cold Storage) per ton or 40.00 fraction thereof Note: Household refrigeration, freezers, fans, etc. used in single detached, duplex or multiple family dwellings are exempted from b) Ice Plant, per ton or fraction thereof 60.00 c) Package and centralized air conditioning systems: 1. Up to 100 tons, per ton 80.00 2. Every ton or fraction thereof 40.00 above 100 tons d) Window type air conditioners, per unit 60.00 Note: Window type air conditioners used in single detached, duplex or multiple family dwellings are exempted from permit fees. e) Mechanical ventilation, per HP or fraction 20.00 thereof of blower or fan, or metric equivalent. Note: In a series of AC/REF system located is one establishment, the total installed tons of computations for the purposes of installation/ inspection fees and shall not be considered individually For Evaluation Purposes: 1. For Ice Making: 3.5 HP per ton, for compressors up to 50 tons capacity 3.25 HP per ton, for compressors above 50 tons up to 200 tons capacity 3.10 HP per ton, for compressors above 200 tons capacity 2. For Air Conditioning 1.25 HP per ton, to compressors of 1 ton up to 5 tons capacity 1.10 HP per ton, for compressors above 5 tons up to 50 tons capacity 1.00 HP per ton, for compressors above 50 tons capacity 3. For Commercial/Industrial Refrigeration without Ice Making 1.5 HP per ton, for compressors of 1 ton up to 5 tons capacity 1.4 HP per ton, for compressors above 5 tons up to 50 tons capacity 1.3 HP per ton, for compressors above 50 tons capacity 6.2. Escalators and Moving Walk: a. Up to 50 lineal meter, per lineal meter 20.00 or fraction thereof b. Every lineal meter or fraction thereof in 10.00 excess of 50 lineal meters 6.3. Elevators, per unit a. Up to 1,000 Kg. capacity 4,000.00 b. Above 1,000 Kg. capacity 5,000.00 c. Freight elevators 5,000.00 d. Motor driven dumbwaiters 400.00 e. Construction elevators for material 1,000.00 f. Car elevators 5,000.00 6.4. Boilers, per unit a. Up to 10 HP 400.00 b. Above 10 HP up to 30 HP 600.00 c. Above 30 HP up to 50 HP 800.00 d. Above 50 HP up to 70 HP 1,000.00 e. Above 70 HP up to 90 HP 1,200.00 f. Above 90 HP up to 100 HP 1,400.00 g. Every HP above 100 HP 4.00 6.5. Pressurized Water Heaters, per unit 6.6. Water pump and sewage pumps for buildings/ structures used for commercial/industrial purposes, per unit: 40.00 6.7 Automatic fire extinguishers, per sprinkler head 20.00 6.8 Stationary Standby Generating Sets, per unit: a. Up to 10 HP 300.00 b. Above 10HP up to 30 HP 400.00 c. Above 30 HP up to 50 HP 500.00 d. Above 50 HP up to 70 HP 600.00 e. Above 70HP up to 90 HP 700.00 f. Above 90 HP up to 100 HP 800.00 g. Every HP above 100 HP 2.00 6.9 Compressed Air Vacuum, Institutional and/or industrial gases, per outlet. 6.10 Other Internal Combustion Engines, including cranes, forklifts, loaders, pumps, mixers compressors and the like, not registered with the LTC: a. Up to 10 HP 200.00 b. Above 10 HP up to 30 HP 200.00 c. Above 30 HP up to 50 HP 320.00 d. Above 50 HP up to 70 HP 380.00 e. Above 70 HP up to 90 HP 440.00 f. Every HP or fraction thereof above 90 HP 2.00 6.11 Pressure Vessels: per cu. or fraction thereof 40.00 6.12 Other machinery/equipment for commercial/ 40.00 industrial use not elsewhere specified, per HP or fraction thereof 6.13 Pneumatic tubes, conveyors, monorails 10.00 for materials handling, per linear meter 7.0 Fencing Permit Fees 7.1 Fences made of indigenous materials and/or barbed wire, chicken wire, hog wire Exempted SECTION 2. Time and Manner of Payment. The fees and charges referred to in this Article shall be paid to the City Treasurer before the issuance of the building permit. SECTION 3. Accrual of Payment. The building permit fees shall accrue entirely to the city. ARTICLE E Fees for the Processing and Approval of Subdivision Plans and Condominium Projects Including Zoning and Locational Clearances SECTION 1. Definition of Terms. When used in this article, the following terms shall mean: (a) Person a natural or juridical person. A juridical person refers to a business firm whether a corporation, partnership, cooperative or association or single proprietorship. (b) Subdivision Project refers to a tract or a parcel of land registered under the laws which is participated primarily for residential purposes into individual lots with or without improvements thereon, and offered to the public for sale in cash or installment terms. It shall include all residential, commercial, industrial and recreation; areas as well as open spaces and other community and public area in the project. (c) Subdivision Lot refers to any of the lots, whether residential, commercial, industrial, or recreational, in a subdivision project. (d) Owner refers to the registered owner of the land subject of a subdivision project. (e) Developer means any person directly engaged as principal in the business. SECTION 2. Imposition of Fees. Every person applying approval of subdivision plan shall pay the following fees: Zoning/Locational Clearance A. Residential structure single attached/detached, the project cost of which is: 1. P100,000 and below P100 2. Over P100,000.00 100+1/10 of 1% in excess of P100,000 B. Apartments 1. Project cost of P500,000 and below P500 2. Project cost over P500,000 P500+1/10 of 1% of P500,000 regardless of the number of doors C. Dormitories 1. Project cost of P500,000 and below P500 2. Project cost over P500,000 P500+1/10 of 1% of cost in excess of P500,000 regardless of the number of rooms D. Institutional, the project cost of which is: 1. P100,000 and below P400 2. Over 100,000 P400+1/10 of 1% of cost in excess of P100,000 E. Commercial, Industrial, Agro-Industrial, the project cost of which is: 1. P100,000 and below P1,000 2. Over P100,000 P1,000+1/10 of 1% of cost in excess of P100,000 F. Special Uses/Special Projects, the project cost of which is: 1. P100,000 and below P1,000 2. Over P100,000 P1,000+1/10 of 1% of cost in excess of P100,000 G. Alteration/Expansion (Affected Same as original application areas/cost of expansion only) Note: In order to eliminate the understatement of the project cost by the contractor, engineer, architect, the following standards shall be observed on the computation of project cost: a) For warehouses and the like P3,500/square meter of floor area b) One and two-storey building 6,000/square meter of floor area c) Three-storey and above 8,000-10,000/square meter of floor area Subdivision and Condominium Projects/Activities (under PD 957) A. Approval of Subdivision Plan (including townhouses) 1. Preliminary Approval and Locational P250/ha. for the first five (5) hectares Clearance (PALC) a) For every additional hectare or a fraction thereof P100/ha. 2. Final Approval and Development Permit P1,200/ha. regardless of density a) Additional fee on floor area of P2.00/sq.m. houses/building sold with the lot 3. Inspection Fee All applications: (DP, CRLS, ETD, COC, etc.) P1,000/ha. regardless of density 4. Alteration of Plan Same as Final Approval and (affected areas only) Development Permit 5. Certificate of Registration P120/saleable lot and License to Sell (per saleable lot) Additional fee on floor area of house/ P10/sq.m. buildings sold with the lot 6. Certificate of Completion P500/ha. regardless of density 7. Certificate of Creditable Withholding Tax P100.00 B. Approval of Condominium Project (under PD 957) 1. Preliminary Approval and Location Clearance (PALC) a) Land area P500/ha. b) Building P200/floor 2. Final Approval and Development Permit a) Per square meter of the total P2.00 land area b) Additional cost on the area of P2.00 the building 3. Inspection Fee P10.00/sq.m. of gross floor area for ETD, COC application P2.00/sq.m additional 4. Alteration (affected areas only) Same as Final Approval and Development Permit 5. Conversion (affected areas only) Same as Final Approval and Development Permit 6. Certificate of Registration and License to Sell a) Residential (per sq.m. of saleable areas) P10.00 b) Commercial/Office (per sq.m. of saleable areas) P20.00 7. Certificate of Completion P10.00/sq.m. of gross floor area III. Projects under BP 220 A. Subdivision 1. Preliminary Approval and Locational Clearance a) Socialized Housing P70.00 for the first ten (10) hectares b) Economic Housing P100/ha for the first five (5) hectares For every additional hectare or a fraction thereof a) Socialized Housing P20.00 b) Economic Housing P50.00 2. Final Approval and Development Permit P200/ha. 3. Inspection Fee All applications: (CD CRLS, ETD, COC, etc.) a) Socialized Housing P110/ha. b) Economic Housing P200/ha. 4. Alteration of Plan P200/ha. 5. Building Permit P2.00 6. Certificate of Registration and License to Sell a) Socialized Housing P10.00/lot/unit b) Economic Housing P10.00/lot/unit (Additional Fee on floor area P2.00 of houses/building sold with lot) 7. Certificate of Completion (per P150.00 hectare or a fraction of land area) 8. Certificate of Occupancy (per sq. m. P2.00 of the floor area of the housing unit) B. Condominium 1. Preliminary Approval and P200.00 Locational Clearance 2. Final Approval and Development Permit a) Per sq. m. of total land area P2.00 b) Additional cost per sq. m. of P2.00 saleable floor area 3. Inspection Fee All applications: (DP, CRLS, ETD, COC, etc.) P2.00/sq.m. of saleable area 4. Alteration of Plan Same as Final Approval and (affected area only) Development Permit 5. Building Permit (per sq.m. P2.00 of housing unit) 6. Certificate of Registration and P5.00/sq.m. of saleable area License to Sell 7. Certificate of Completion P5.00/sq.m. of saleable area 8. Certificate of Occupancy P2.00/sq.m. of saleable area IV. Approval of Industrial Subdivision A. Preliminary Approval and Location Clearance 1. First five (5) hectares P300/ha. 2. Every additional hectare or a P100/ha. fraction thereof B. Final Approved and Development Permit P1,000/ha. regardless of location C. Inspection Fee All applications: (DP, CRLS, ETD, COC, etc.) P1,000/ha. regardless of location D. Alteration of Plan (Affected areas only) Same as Final Approval and Development Permit E. Certificate of Registration and License to sell P1.00/sq.m. of the land area F. Certificate of Completion P100/ha. regardless of location V. Approval of Commercial Subdivision A. Preliminary Approval and Location Clearance 1. First two (2) hectares P300/ha. 2. Every additional hectare P100/ha. B. Final Approval and Development Permit P5,000/ha. regardless of location C. Inspection Fee All applications: (DP, CRLS, ETD, COC. etc.) P500/ha. regardless of location D. Alteration of Plan (affected areas only) Same as Final Approval & Development Permit E. Certificate of Registration and License P2.00 to Sell (per sq.m. of land area) F. Certificate of Completion P500/ha. regardless of location VI. Approval of Farm Lot Subdivision A. Preliminary Approval and Location Clearance 1. For the first five (5) hectares P200/ha. 2. For every additional hectare P50/ha. B. Final Approval and Development Permit P500/ha. C. Inspection Fee All applications: (DP, CRLS, ETD, COC, etc.) P300/ha. D. Alteration of Plan (affected areas only) P500/ha. E. Certificate of Registration and License to Sell P50/saleable lot F. Certificate of Completion P300/ha. VII. Approval of Memorial Park/Cemetery Project A. Preliminary Approval and Location Clearance 1. For memorial projects P500 for the first hectare 2. For cemeteries P200 for the first hectare Every additional or a fraction of thereof 1. For memorial projects P100/ha. 2. Cemeteries P50/ha. B. Final Approval and Development Permit 1. Memorial projects P2.00/sq.m. 2. Cemeteries P1.00/sq.m. C. Inspection Fee All applications: (DP, CRLS, ETD, COC, etc.) 1. Memorial projects P500/ha. 2. Cemeteries P100/ha. D. Alteration of Plan (affected areas only) Same as Final Approval and Development Permit E. Certificate of Registration and License to Sell (per saleable lot) 1. Memorial projects P50/2.5 sq.m. 2. Cemeteries P10/2.5 sq.m. F. Certificate of Completion 1. Memorial Projects P200/ha. 2. Cemeteries P100/ha. VIII. Other Transactions/Certifications A. Application/Request for: 1. Advertisement Approval P200.00 2. Cancellation/Reduction of P350.00 Performance Bond 3. Lifting of Suspension of P350.00 License to Sell 4. Extension of Time to Complete P350.00 Development 5. Exemption from Cease and P50.00 Desist Order 6. Clearance to Mortgage P350.00 7. Lifting of Cease and Desist Order P350.00 8. Change on Name/Ownership P350.00 9. Voluntary Cancellation of CR/LS P350.00 10. Revalidation/Renewal of Permit 50% of original fee (condominium) B. Other Certifications 1. Zoning Certifications P250/ha. 2. Certification of Town Plan/Zoning P100.00 Ordinance Approval 3. Certification of New Rights/Sales P100.00 4. Certification of Locational Viability P250/ha. 5. Certificate of Registration and P100.00 License to Sell (form) 6. Others, to include: a) Availability to records/public P100.00 request of copies/research works b) Certification of no records on file P100.00 c) Certification of with or P100.00 without CR/LS d) Others P100.00 e) Certified true/xerox copy of documents (report size) 1) Document of five (5) pages or less P30.00 2) Every additional page P3.00 IX. Registration of Dealers/Brokers/Salesmen A) Dealers/Brokers P500.00 B) Salesmen/Agent P200.00 X. Homeowners Association Fees A) Examining and Filing fee for Articles of P300.00 Incorporation of Homeowners Association B) Examining and Filing fee for amended P200.00 articles of incorporation C) Examining and filing fee for By-Laws P300.00 D) Examining and Filing fee of amended P200.00 By-Laws E) Examining and Filing fee for dissolution P200.00 of homeowners association F) Registration of Books of Homeowners Association P100.00 G) Certifications P100.00 H) Inspection Fee (CMP Projects) P100.00/ha. XI. Research/Service Fee (50% Discount for Students) 1. Photocopy (Maps: subdivision/ P50.00 condominium plans) 2. Hard Copy from diskettes P30 minimum; P5/page in excess of 5 3. Electronic File P150/diskette; additional P50 for rush job 4. Certified True Copy Map P100.00 (Land Use Plan) SECTION 3. Registration of Projects. The registered owner of a parcel of land who wishes to convert the same into a subdivision projects shall submit his subdivision plan to the Sangguniang Panlungsod which shall act and approve the same upon finding that the plan complies with the subdivision standards and regulations enforceable at the time the plan is submitted. DcHSEa SECTION 4. Alteration of Plan. No owner or developer shall change or alter the approved subdivision plan without the approval of the Sangguniang Panlungsod and the written conformity or consent of the duly organized homeowners association or in the absence of the latter by the majority of the lot buyers in the subdivision. SECTION 5. Penalty. Any violation to any provisions of this article shall upon conviction be punished by a fine of Two Thousand (P2,500.00) Pesos or an imprisonment for a period not exceeding one (1) year, or both fine and imprisonment, at the discretion of the court. Provided, that in case of corporation, partnership, cooperative or association, the President, manager or administrator or the person who is in charge of the administration of the business shall be criminally responsible for any violation of this Article. ARTICLE F Fees and Charges on Occupation SECTION 1. Definition of Terms. When used in this Article the following terms shall mean: Occupation means one's regular business or employment, or an activity which particularly takes up one's own time, thought and energies. It includes any calling, business, trade, profession or vocation such as: 1. Interior decorator, 2. Insurance agents, 3. sub-agents, 4. custom brokers, 5. actuaries, plumbers, 6. electricians, 7. real estate appraisers, or brokers, 8. stocks brokers, 9. chiropodists, 10. tattoers, 11. masseurs, 12. pelotarist, 13. jockeys, 14. professional actors and actresses, 15. stage performers, 16. hostesses, 17. statisticians, 18. commercial stewardess and stewards, 19. flight attendants, 20. insurance adjusters, 21. dieticians, 22. embalmers, 23. cosmetologist, 24. manicurist, 25. pedicurist, 26. tailors, 27. mechanics, 28. machinist, 29. bakers, 30. butchers, 31. photographers, 32. printers, 33. bookbinders, 34. publishers, 35. radio repairer, 36. television repairer, 37. refrigeration and air conditioning technicians or operators, 38. goldsmith, tinsmith or blacksmith, 39. drivers, 40. watch repairers, 41. welders, 42. radio TV announcers, 43. consultants, 44. meat processors, SCaITA 45. meat dealers, 46. cutters, 47. dresses, 48. construction workers, laborers, steel men, carpenters, mason, etc. 49. booking/dispatcher, 50. basket ball referees, 51. boxers, 52. taekwando instructors, 53. market porters and, 54. other similar callings or professions requiring government examination. SECTION 2. Imposition of Fee. There is hereby imposed an annual occupation fee on each person who practices or conducts his occupation in this city in the amount of One Hundred Fifty (P150.00) Pesos. SECTION 3. Exemption. (a) Professionals requiring government examination, persons employed in the government, peddlers, and those who are required to obtain a Mayor's Permit are excluded from the coverage of the fee herein levied. (b) Professionals exclusively employed in the government shall be exempted from the payment of this tax. SECTION 4. Time of Payment. The fee herein imposed shall be payable within the first twenty (20) days of January. Any person who starts an occupation or calling after the month of January must however, pay the full tax before engaging therein. One line of occupation or calling does not become exempt by being conducted with some other occupation for which the tax has been paid. SECTION 5. Duty of Employers. Any individual or corporation employing person/persons shall require payment by that person or corporation of the occupation fee or charge herein prescribed before employment and every year thereafter. SECTION 6. Duty of Person Subject to Tax. Any person subject to the occupation fee or charge shall inscribe, write, or print in deeds receipts, prescriptions, reports, and other documents and papers as the case may be, the number of the officials receipts issued to him. ARTICLE G License Fees on Meat Handlers SECTION 1. Imposition of Fees. There shall be collected license fees on meat handlers as follows: Meat shop operator 200.00/annum Meat shop dealer 100.00/annum Meat vendor 100.00/annum Butcher 100.00/annum Meat butcher 100.00/annum Poultry dresser 100.00/annum Meat processor (lechon, longanisa, tocino, tapa) 100.00/annum ARTICLE H Permit Fee on Circus or Menagerie Parades and Other Parades SECTION 1. Imposition of Fee. There shall be collected a mayor's Permit Fee of Two Hundred (P200.00) per day on every circus or menagerie parade and other parades using banners, floats or musical instruments carried on in the city. SECTION 2. Time and Manner of Payment. The fee imposed herein shall be due and payable to the city treasurer upon application for a permit to the City Mayor at least seven (7) days before the scheduled date of the circus or parade and on such activity shall be held. SECTION 3. Exemption. Civic and military parades as well as religious processions shall not be required to pay the permit fee imposed in this Article. SECTION 4. Administrative Provisions. (a) Any person who shall hold a parade within the city shall first obtain a permit from the city mayor before undertaking the activity. For this purpose, a written application in a prescribed form shall indicate the name, address of the applicant, the description of the activity, the place or places where the same will be conducted and such other pertinent information as may be required. (b) The Station Commander of the Philippine National Police shall promulgate the necessary rules and regulations to maintain an orderly and peaceful conduct of the activities mentioned in this Article. He shall also define the boundary within which such activities may be lawfully conducted. ARTICLE I Permit Fee for the Use of Public Places in the Conduct of Rallies SECTION 1. Definition of Terms. As used in this Article the following term shall mean: aTHCSE Public Places is a place intended for the general public to congregate or assemble for leisure or official purposes. Rally is a group of individual with common interest declaring their sentiments to certain issue affecting the definite stand. SECTION 2. Imposition of Fee. There shall be collected permit fee for the use of public places to conduct rally or public assembly in the amount of Five Hundred (P500.00) Pesos per day. SECTION 3. Administrative Provisions. 1. A permit to hold a public assembly shall not be necessary where the meeting is to be held in a private place, in the campus of a government-owned or operated educational institution or in a freedom park. 2. Where the permit is required, the written application shall be filed with the Office of the Mayor at least five (5) days before the scheduled meeting and shall be acted upon within two (2) days, otherwise the permit shall be deemed granted. 3. Denial of the permit may be justified upon clear and convincing evidence that the public assembly will create a clear and present danger to public order, safety, convenience, morals or health. ARTICLE J Registration and Transfer Fees on Large Cattle SECTION 1. Definition. For purposes of this Article, "large cattle" includes a two-year old horse, mule ass, carabao, cow or other domesticated member of the bovine family. SECTION 2. Imposition of Fee. The owner of a large cattle is hereby required to register said cattle with the city treasurer for which a certificate of ownership/certificate of transfer shall be issued to the owner upon payment of a registration fee as follows: Amount of Fee (a) For Certificate of Ownership Php100.00 (b) For Certificate of Transfer 100.00 (c) For Registration of Private Brand 250.00 (d) Branding fee 50.00 (e) Miscellaneous fee 25.00 The transfer fee shall be collected only once if a large cattle is transferred more than once in a day. SECTION 3. Time and Manner of Payment. The registration fee shall be paid to the city treasurer upon registration or transfer of ownership of the large cattle. SECTION 4. Administrative Provisions. (a) Large cattle shall be registered with the city treasurer upon reaching the age of two (2) years. (b) The ownership of a large cattle or its sale or transfer of ownership to another person shall be registered with the city treasurer. All branded and counter-branded large cattle presented to the city treasurer shall be registered in a book showing among others, the name and residence of the owner, the consideration or purchase price of the animal in cases of sale or transfer, and the class, color, sex, brands and other identification marks of the cattle. These data shall also be stated in the certificate of ownership issued to the owner of the large cattle. (c) The transfer of the large cattle, regardless of its age, shall be entered in the registry book setting forth, among others, the names and the residence of the owners and the purchaser; the consideration or purchase price of the animal for sale or transfer, class, sex, brands and other identifying marks of the animals; and a reference by number to the original certificate of ownership with the name of the local government unit issued to it. No entries of transfer shall be made or certificate of transfer shall be issued by the City Treasurer except upon the production of the original certificate of ownership and certificates of transfer and such other documents that show title to the owner. SECTION 5. Applicability Clause. All other matters relating to the registration of large cattle shall be governed by the pertinent provisions of the Revised Administrative Code and other applicable laws, ordinances and rules and regulations. ARTICLE K Permit Fee for Excavation SECTION 1. Imposition of Fee. There shall be imposed the following fees on every person who shall make or cause to be made any excavation on public or private streets within the city. Amount of Fee For crossing concrete pavement P50.00 per sq. m. For crossing across base of streets with concrete pavement 100.00 per sq. m. For crossing city streets with asphalt pavement: 50.00 per sq. m. For crossing the city streets with gravel pavement: 50.00 per sq. m. For crossing existing curbs and gutters resulting in the damage 100.00 per sq. m. SECTION 2. Time and Manner of Payment. The fee imposed herein shall be paid to the city treasurer by every person who shall make any excavation or cause any excavation to be made upon application for Mayor's Permit, but in all cases, prior to the excavation. cAaDHT SECTION 3. Administrative Provisions. (a) No person shall undertake or cause to undertake any digging or excavation, of any part or portion of the city streets of Cauayan, Isabela unless a permit shall have been first secured from the Office of the city mayor and all excavation and diggings made shall be restored in its original conditions by the permittee. (b) The city engineer/city building official shall supervise the digging and excavation and shall determine the necessary width of the streets to be dug or excavated. (c) In order to protect the public from any danger, appropriate signs must be placed in the area where work is being done. ARTICLE L Fee for Sealing and Licensing of Weights and Measures SECTION 1. Imposition of Fees. Every person before using instruments of weights and measures within the jurisdiction of the city shall first have them sealed and licensed annually and pay therefor to the city treasurer the fees prescribed in the City Market Code. ARTICLE M Permit Fee on Film-Making and Video Coverage SECTION 1. Imposition of Fee. There shall be collected the following permit fees on film making and video coverage: Film location shooting per day P400.00 Operator of Video coverage per annum 300.00 SECTION 2. Time of Payment. The fee imposed herein shall be paid to the City Treasurer upon application for the mayor's permit seven (7) days before location-filming or video coverage is commenced. SECTION 3. Surcharge for Late Payment. Failure to pay the tax prescribed in this Article within the time required shall subject the taxpayer to a surcharge of ten percent (10%) 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. ARTICLE N Franchise and Other Fees on Tricycle Operation SECTION 1. Definition of Terms. As used in this Article, the following words shall mean: 1. 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. 2. Tricycle is a motor vehicle composed of a motorcycle fitted with a single wheel sidecar. 3. Tricycle Operator's Permit (TOP) the document granting a franchise or license to operate a tricycle. 4. Operator owner of a tricycle 5. Tricycle-for-Hire is a vehicle composed of a motorcycle fitted with a single-wheel sidecar or a motorcycle with a two-wheel cab operated to render transport services to the general public for a fee. 6. Motorized Tricycle Operator's Permit (MTOP) is a document granting franchise or license to a person, natural or juridical, allowing him to operate tricycles-for-hire over specified zones. SECTION 2. Imposition of Fee. The following fees shall be collected from the applicants, to wit: 1. Franchise fee (new) P3,000.00 2. Franchise fee (renewal) 1,000.00 3. Mayor's Permit 100.00 4. Supervision Fee 50.00 5. Sticker 175.00 6. Cost of I.D. (Driver) 25.00 7. Transfer Fee in case of death or permanent 250.00 disability of a franchisee SECTION 3. Registration. a) All new tricycle operators shall first apply personally for a franchise with the City of Cauayan Franchising Board (CCFB) created by virtue of Section 356 of the City Administrative Code before it can operate as a public conveyance. b) All applicants for a new tricycle franchise or for the renewal thereof, shall first present and submit the following documents, to wit: 1. Barangay Certification to the effect that the applicant is a bona fide resident of the City of Cauayan and that he/she is a law-abiding citizen and of good moral character. 2. Voter's ID or Voter's Affidavit that the applicant is a voter of the City of Cauayan, Isabela. 3. Certified copy of the Certificate of Registration from the Land Transportation Office of the motorcycle in the name of the applicant. 4. Certified copy of the Motor Vehicle Official Receipt of the motorcycle also in the name of the applicant. HCaDIS 5. Certified copy of the Compulsory Insurance Coverage of the tricycle for third party and passenger liability. 6. Photo/Picture of the tricycle (3 copies of different angle 3R). 7. Photo/Picture of the garage/parking space of the tricycle at the applicant's residence. 8. Certificate of membership from an accredited tricycle organization that such applicant is a member of the organization. 9. Police Clearance of the applicant and his driver and the latter's driver's license. 10. An undertaking of the applicant to support his financial capacity substantiated by any of the following: latest Income Tax Return, Bank Deposits, Certificates of Titles of the real property, Tax Declaration and others. 11. Community Tax Certification of the operator. 12. Certification from PhilHealth and Social Security System for both the operator and driver. c) After full compliance with the requirements mentioned above and after due verification, the application shall be submitted to the Tricycle Franchising Board for its consideration. d) The Tricycle Franchising Regulatory Board, upon submission of the application with a certification that all requirements have been duly complied with, shall conduct a summary hearing on the said application to consider the approval of the application and the issuance of TOP. e) After the conduct of summary hearing and the Tricycle Franchising Board satisfied that the applicant can perform the duties and obligations of an operator of a public conveyance, shall approve the application and issue the TOP. SECTION 4. Duration of Franchise. A franchise to operate a tricycle shall be valid for a period of two (2) years from date of approval and renewable for the same period. SECTION 5. Number of Units Allowed. The applicant/operator shall be limited to only one (1) unit. SECTION 6. Change of Driver. The operator shall report the change of driver to the CCFB. SECTION 7. Renewal of Franchise. A franchise shall be renewable ten (10) days before expiry date. Failure to do so within the said period, the renewal franchise fee shall be subject to a 10% surcharge for every month of delay or fraction thereof, but in no case to exceed a period of 12 months. SECTION 8. Cancellation of Franchise. 1. A franchise not renewed is deemed automatically cancelled. Thereafter any application filed by the franchisee shall be considered a new application if not renewed within one (1) year upon its expiry date. 2. Sale of the tricycle by the operator to another person. It shall be the duty of the franchisee to immediately inform the City of Cauayan Franchising Board of the sale of the tricycle within a period of five (5) days from date of sale. Thereafter, should the vendee desire to operate the tricycle for public conveyance within the City of Cauayan, the vendee shall then file his own application for a Tricycle Operator's Permit at the Office of the City of Cauayan Franchising Board which application shall be considered as a new application. SECTION 9. Non-Transferability. A tricycle franchise is a personal privilege granted to a bona fide resident of the City of Cauayan and shall be non-transferable. No tricycle sold, transferred or conveyed shall carry the franchise previously issued to the vendor/seller. It shall be the duty of the vendor/seller/transferor to surrender or retire the tricycle franchise to the City of Cauayan Franchising Board upon the sale of the unit. SECTION 10. Exemption. Franchises shall not be transferable except to spouse and any children of the deceased owner or with permanent disability, who is qualified to operate a tricycle. SECTION 11. Change of Motor/Engine and Chassis. In case of change of motor/engine and chassis the applicant shall notice the CCFB. SECTION 12. Time of Payment. The franchise and others fees on tricycle operation shall be paid to the city treasurer upon application or renewal of the franchise. SECTION 13. Administrative Provisions. The Sangguniang Panlungsod shall: (a) Only Filipino citizens who are bona-fide residents of the city or partnerships and corporations with sixty percent (60%) Filipino equity with principal office in the city shall be granted the MTOP. (b) The grantee of the MTOP shall carry a common carriers insurance sufficient to answer for any liability it may incur to passengers and third parties in case of accidents; (c) Operators of tricycles-for-hire shall employ drivers duly licensed by LTO for tricycles-for-hire. (e) n Operators who intend to stop service completely, or suspend service for more than one (1) month shall report in writing such termination or suspension to the Sangguniang Panlungsod; AHCETa (d) Tricycle operators are prohibited to operate on national highways utilized by 4-wheel vehicles greater than four (4) tons and where normal speed exceed forty (40) KPH. The Sangguniang Panlungsod may provide exceptions if there is no alternative route. (e) Tricycles-for-hire shall be allowed to operate like a taxi service, i.e., service is rendered upon demand and without a fixed route within a zone. (i) The official fare rate to be initially adopted shall be a minimum fee of Three Pesos (P3.00) plus fifty centavos (P0.50) per km. In excess of four (4.0) kilometer distance pending the enactment of the prescribed fare structure for the zone by the Sangguniang Panlungsod. Tricycle fare rates shall increase regularly if deemed necessary by the tricycle operators upon concurrence of the Sangguniang Panlungsod (j) Operators of tricycles-for-hire are required to post in the conspicuous part of the tricycle the schedule of fares. (k) The zones must be within the boundaries of this city. SECTION 14. Penalty. Any violation of the provisions of this Article shall be punishable by a fine of Five Hundred (P500.00) Pesos. ARTICLE O Poundage Fee SECTION 1. Definition of Terms. When used in this article (a) Astray animal means an animal which is set loose or not under the possession thereof, found in streets and public or private places whether fettered or not. (b) Streets and Public Places include national, provincial, city or barangay streets, parks, plazas, and such other places open to the public. (c) Private Places include privately owned streets, yards, rice fields or farmlands and lots owned by an individual other than the owner of the animal. SECTION 2. Imposition of Fee. There shall be collected the following poundage fees for each day or fraction thereof from the owner of an astray animal: Large cattle P500.00/day All other animals 50.00/day SECTION 3. Administrative Provisions. (a) The Chief of Police or his deputies shall apprehend and impound any astray animal which he shall record in a book for this purpose. (b) The City Treasurer shall cause a notice of the impounding of the animal to be posted at the main door of the City Hall for five (5) consecutive days, starting one (1) day after the animal is impounded, within which the owner is required to claim and establish ownership thereof. (c) If no person shall claim ownership of the animal after expiration of five (5) days from its impounding, it shall be sold at public auction under the following procedures: (1) The City Treasurer shall post a notice for fifteen (15) days in three conspicuous places including the main door of the City Hall and public market. The animal shall be sold to the highest bidder. Within five (5) days after the auction sale, the City Treasurer shall make a report of the proceedings in writing to the City Mayor. The owner may stop the sale by paying at any time before or during the auction sale, the poundage or due and the cost of the advertisement and conduct of sale to the City Treasurer otherwise, the sale shall proceed. (2) The proceeds of the sale shall be applied to satisfy the cost of impounding, and to advertisement for the conduct of the sale. The residue over these costs shall accrue to the general fund of the City. (3) In case the impounded animal is not disposed of within fifteen (15) days from the date of notice of the public auction, the same shall be considered sold to the city government for the amount equivalent to the poundage fees due. ARTICLE P Annual Regulatory Fee on Heavy Equipment SECTION 1. Imposition of Fee. There shall be collected from every owner or operator of bulldozer, truck-mounted-winch and chainsaw operating within the City of Cauayan, an annual regulatory fee as follows: Bulldozer P5,000.00 per unit Truck-mounted-winch 2,000.00 per unit Chainsaw 250.00 per unit Forklift, Graders and Other Heavy Equipment 2,000.00 per unit SECTION 2. Time and Manner of Payment. The fee imposed herein shall be payable prior to the rental of the equipment upon application for a Mayor's permit. SECTION 3. Administrative Provisions. The City Treasurer shall keep a registry of all heavy equipment and agricultural machinery which shall include the make and brand of the heavy equipment and agricultural machinery and name and address of the owner. ScHADI ARTICLE Q Annual Registration Fee on Machineries Attached to the Land/Building SECTION 1. Definition of Terms. When used in this Article: (a) Machinery shall mean mechanical contrivances, appliances and apparatus attached to the estate. It includes the physical facilities available for production, as well as the installation of appurtenant service facilities, together with all other equipment designed for or essential to its manufacturing industrial or agricultural purposes such as generators, escalators, elevators, water pumps, air conditioning, etc. SECTION 2. Imposition of Fees and Charges. There shall be collected from every owner/operator of oiled new machineries attached to the land or building for the registration of such machinery in the Office of Assessor at the rate of One Hundred (P100.00) Pesos per annum. SECTION 3. Issuance of Certificate of Registration. The Office of the City Assessor, after inspection of the machinery to be registered, shall cause the issuance of Certificate of Registration on any machinery installed. ARTICLE R License Fee on Signs, Signboards or Billboards SECTION 1. Definition of Terms. As used in this Article the following terms shall mean: Signs are small and fine letters installed infront of residential or commercial building. Signboards & Billboards are printed in bold letters with pictures and images informing the general public of the main line of business. SECTION 2. Imposition of Tax. There is hereby imposed a fee on signs, signboards, billboards, and advertisement, at the rates prescribed hereunder: A. Billboards, signboards for advertisement of business, per square meter or fraction thereof: 1. Single faced 22.00 2. Double faced 45.00 B. Billboards, or signs for professionals per square meter or fraction thereof 18.00 C. Billboards, signs or advertisements for business and professions, painted on any building or structure or otherwise separated or detached therefrom, per square meter or fraction thereof 20.00 D. Advertisement by means of placards, per square meter or fraction thereof 20.00 E. Advertisement for business or profession by means of slides in movies payable by owners in movie houses 225.00 F. Advertisement for business or profession by means of film exhibition payable by owners or operators of movie houses 1,800.00 In addition to the fees provided under (A) and (B) of this Section, for the use of electric neon lights in billboards per square meter or fraction thereof: Tax Per Quarter G. Mass display of signs From 100 to 200 display signs 675.00 From 251 to 500 display signs 1,000.00 From 501 to 550 display signs 1,250.00 From 551 to 1,000 display signs 1,500.00 From more than 1,000 display signs 3,500.00 H. Advertisement by means of vehicles, balloons, kites, etc. Per day or fraction thereof 100.00 Per week or fraction thereof 150.00 Per month or fraction thereof 100.00 I. Advertisement by means of promotional sales (house to house),per day per person 20.00 CHAPTER IV Service Fees ARTICLE A Secretary's Fees SECTION 1. Imposition of Fees. There shall be collected the following fees from every person requesting for copies of official records and documents from the offices of the city government. (1) For every 100 words or fraction thereof, typewritten (not including the certificate and notation.) 50.00 (2) Where the copy to be furnished is printed in whole or in part, for each page (double this fee if there are two pages in a sheet) 30.00 (3) For each certificate of correctness (with seal of office written on the copy or attached thereto) 20.00 (4) For certified copies of any paper, record, decree, judgment or entry of which any person is entitled to demand and receive a copy (in connection with judicial proceedings for each 100 words) 20.00 (6) Xerox copy or any other copy produced by copying machine, per page 10.00 (7) Tax clearance certification from the city treasurer 40.00 (8) Certified copy of Tax Declaration 20.00 (9) Assessor's Certificate of Landholdings 50.00 (10) Assessor's Research Fee 20.00 (11) Assessor's Annotation Fee 50.00 (12) Zoning Certificate Fees Certificate as to Zoning Classification: Residential 100.00 Commercial, institutional, industrial, forestry, parks and open space, agro-industrial, tourist, transport/utilities, conservation zone and other 200.00 Certificate of non-conformance 100.00 Application fee 40.00 Miscellaneous fee 40.00 (13) Annual inspection fee for commercial establishments 100.00 (14) Certificate from the Building Official 100.00 SECTION 2. Exemption. The fees imposed in this Article shall not be collected for copies furnished to other offices and branches of the government for official business, except for those copies required by the Court at the request of the litigant, in which case, charges shall be in accordance with the above-mentioned schedule. aICcHA SECTION 3. Time and Manner of Payment. The fees shall be paid to the city treasurer at the time the request, written or otherwise, for the issuance of a copy of any city record or document is made. ARTICLE B Local Civil Registry Fees SECTION 1. Imposition of Fees. There shall be collected for services rendered by the city civil registrar the following fees: (a) Marriage Application for Marriage License Php200.00 Marriage License Fee 102.00 Marriage Solemnization Fee 300.00 Sale of Marriage Contract Form 25.00 (b) Registration of Documents Registration of Legitimization 200.00 Registration of Adoption 500.00 Registration of Founding 500.00 Per Registration of an Annulment of Marriage 500.00 Per registration of a legal separation or divorce 500.00 Per registration of naturalization 2,000.00 Per registration of change of name (court) 500.00 For certified copies of any documents in the registration, for each 100 words 50.00 Petition for correction of entry (RA 9048) * clerical 1,000.00 * change of name 3,000.00 Migrant 500.00 (c) Delayed Registration of Births, Death & Marriages Registration of Birth Certificates Php50.00 After thirty (30) days but not more than six (6) months 100.00 After six (6) months but not more than one year 200.00 After one year but not more than five (5) years 300.00 After five (5) years but not more than ten (10) years 400.00 After ten (10) years and above 600.00 Late Registration of Marriage Fee 200.00 Late Registration of Death Fee 100.00 Certificate of Birth, Marriage & Death Certificates a) local 100.00 b) abroad 150.00 (d) Disposition of Cadaver Transfer of Cadaver Php100.00 Burial Permit fee 50.00 Fee for Exhumation of Cadaver 200.00 Fee for Disinterment or Removal of Cadaver or Remains 200.00 SECTION 2. Exemptions. The fee imposed in this Article shall not be collected in the following cases: (a) Issuance of certified copies of documents for official use at the request of a competent court or other government agency, except those copies required by courts at the request of litigants, in which case the fee should be collected. (b) Issuance of birth certificates of children reaching school age when such certificates are required for admission to the primary grades in a public school. (c) Burial permit of a pauper, per recommendation of the City Mayor. (d) Registration fee, birth, marriages and foundlings from payment of fees except when certified copies are requested. SECTION 3. Time of Payment. The fees shall be paid to the city treasurer before registration or issuance of the permit, license or certified copy of local registry records or documents. SECTION 4. Administrative Provision. A marriage license shall not be issued unless a certification is issued by the Family Planning Coordinating Council that the applicants have undergone lectures on family planning. The city health officer shall keep a record of physical and other health examinations conducted and the copies of medical certificates issued, including the name of the individual, the date, and the purpose for which the examination was made. ARTICLE C Clearance Fees SECTION 1. Imposition of Fees. There shall be collected service fees for every clearance certificate issued as follows: (a) Mayor's Clearance For employment, scholarship, study grant and other purposes not hereunder specified Php50.00 For firearms permit applications 100.00 For change of name 200.00 For passport or visa applications 200.00 For application for Filipino citizenship 500.00 (b) Police Clearance For employment, scholarship, study grant and other purposes not hereunder specified Php50.00 For firearms permit applications 100.00 For change of name 200.00 For passport or visa applications 200.00 For application for Filipino citizenship 500.00 SECTION 2. Time of Payment. The service fees provided under this Article shall be paid to the city treasurer upon application for the clearance certificate. EHaASD ARTICLE D Service Charges for Garbage Collection SECTION 1. Imposition of Fee. There shall be collected solid waste management fees from every owner or operator of a business establishment and occupants of residential houses, apartment and flats, within the business area of the city and within the collection area in accordance with the following schedule: Residential areas : P365.00 per annum Commercial areas : 730.00 per annum Commercial/business establishments generating large volumes of wastes shall request for special trips for garbage collection and pay the amount of Twenty Five (P25.00) Pesos cubic meter per kilometer. SECTION 2. Time of Payment. The fee imposed in this Article shall be paid in advance to the city treasurer or his duly authorized representative within the first twenty (20) days of January of each year. SECTION 3. Administrative Provisions. (a) The owner or operator of any business establishment and occupants of residential houses, apartments, and flats shall provide within his premises the required garbage can or receptacle, properly covered which shall be placed in front of the establishment or residence before the time of garbage collection. No Mayor's permit shall be issued or renewed without first complying with this provisions, in the case of businesses. (b) The city environmental management officer together with the city health officer and sanitary inspector shall issue the necessary rules and regulations for garbage collection and shall inspect once a month the business establishments to find out whether garbage is properly disposed of within the premises. ARTICLE E Sanitary Inspection Fee SECTION 1. Imposition of Fee. There shall be collected the following annual fees from each business establishment in this municipality or house for rent in the city, for the purpose of supervision and enforcement of existing rules and regulations and safety of the public in accordance with the following schedule: Amount of Fee For a house for rent Php200.00 For each business, industrial, factory, commercial, or agricultural, establishments, based on declared capital in case of sole proprietorship or paid-up capital in the case of partnership and corporation Php10,000.00 and below Php200.00 Over 10,000.00 to 30,000.00 300.00 Over 30,000.00 to 50,000.00 400.00 Over 50,000.00 500.00 (a) For each business, industrial, agricultural establishment With an area of 25 sq. m. or more but less than 50 sq. m. 200.00 With an area of 50 sq. m. or more but less than 100 sq. m. 300.00 With an area of 100 sq. m. or more but less than 200 sq. m. 400.00 With an area of 200 sq. m. or more but less than 500 sq. m. 500.00 With an area of 500 sq. m. or more but less than 1,000 sq. m. 600.00 With an area of 1,000 sq. m. or more 700.00 SECTION 2. Time of Payment. The fees imposed in this Article shall be paid to the city treasurer upon filing of the application for the sanitary inspection certificate with the city health officer and upon renewal of the same every year thereafter within the first twenty (20) days of January. SECTION 3. Administrative Provisions. (a) The city health officer or his duly authorized representative shall conduct an annual inspection of all establishments and buildings, and accessories and houses for rent, in order to determine their adequacy of ventilation, general sanitary conditions and propriety for habitation. (b) The city health officer shall require evidence of payment of the fee imposed herein before he issues the sanitary inspection certificate. ARTICLE F Service Fees for Health Examination SECTION 1. Imposition of Fee. There will be collected a fee of One Hundred (P100.00) Pesos from any person who is given a physical examination by the City Health Officer or his duly authorized representative, as required by this code. A fee of Forty (P40.00) Pesos shall be collected for each additional copy or subsequent issuance of a copy of the initial medical certificate issued by the City Health Officer. SECTION 2. Time of Payment. The fee shall be paid to the City Treasurer before the physical examination is made and the medical certificate is issued. SECTION 3. Administrative Provisions. (a) Individuals engaged in an occupation or working in the following establishments are hereby required to undergo physical and medical examination before they can be employed and once every six months (6) thereafter. 1. Food establishments establishments where food or drinks are manufactured, processed, stored, sold or served. 2. Public swimming or bathing places. 3. Dance schools, dance halls and nightclubs, including dance instructors, hostess, cooks, bartenders, waitresses, etc. 4. Tonsorial and beauty establishments, including employees of barber shops, beauty parlors, hairdressing and manicuring establishments, exercise gyms and figure slenderizing saloons, facial centers, aromatherapy establishments, etc. 5. Massage clinics and sauna bath establishments, including masseurs, massage clinic/sauna bath attendants, etc. 6. Hotel, motels and apartments, lodging, boarding, or tenement houses, and condominiums. DaIAcC (b) Owners, managers or operators of the establishments shall see to it that their employees who are required to undergo physical and medical examinations have been issued the necessary medical certificates. (c) The city health officer shall keep a record of physical and other health examinations conducted, and the copies of medical certificates issued indicating the name of the applicant, the date and the purpose for which the examination was made. SECTION 4. Penalty. Any person who violates any provision of this Article shall be penalized with a fine of not exceeding Five Thousand (P5,000.00) Pesos or an imprisonment of not more than one (1) year, or both such fine and imprisonment at the discretion of the court. CHAPTER V City Charges ARTICLE A Market Fees SECTION 1. Imposition of Fees. Market fees and charges shall be imposed in accordance with the City Market Code of Cauayan City. ARTICLE B Slaughterhouse and Corral Fees SECTION 1. Imposition of Fees. Slaughter and Corral Fees shall be imposed in accordance with the City Market Code. ARTICLE C Cemetery Charges SECTION 1. Definition of Terms. As used in this article, (a) City Cemetery shall refer to the lot owned by this city. A standard cemetery lot shall be three (3) meters long and one (1) meter wide or three (3) square meters. SECTION 2. Imposition of Fees. There shall be collected the following rental fees for a period of five years for the rental of city cemetery lots: Fee for Lease Period Rental fee for each burial lot Php100.00 per sq. m. For every additional layer thereof 50.00 per sq. m. SECTION 3. Time of Payment. The fee shall be paid to the City Treasurer upon application for a burial permit prior to the construction thereon of any structure, whether permanent or temporary, or to the interment of the deceased. Thereafter, the fee shall be paid within twenty (20) days before the expiration of the lease period. SECTION 4. Exemption. The fee shall not be collected in a pauper's burial, upon recommendation of the city mayor. SECTION 5. Administrative Provisions. (a) Except in cases allowed under existing laws and regulations, no person may be buried or interred, permanently or temporarily, other than in properly designated cemeteries or burial grounds. (b) In addition to the burial permit, a certificate of death issued by the attending physician or City Health Officer; or, if no medical officer is available, by the city mayor, city administrator, or any member of the Sangguniang Panlungsod shall be required. (c) Any construction of whatever kind or nature in the public cemetery whether for temporary or perpetual use, shall only be allowed after the approval of a permit issued by the city mayor, upon recommendation of the city health officer. (d) In case a lessee intends to renew the lease after its termination, he must inform the city treasurer within thirty (30) days before the expiry date of the lease, and shall pay the corresponding fees thereof. (e) It shall be the duty of the city treasurer to prepare and submit to the city mayor a list of the leases that are to expire five (5) days prior to the expiration date. The city treasurer shall send a reminder to the lessee of the expiration of his lease, two (2) weeks prior to the expiration date of the lease. (f) The city treasurer shall keep a register in account of the cemetery, together with such additional information as may be required by the Sangguniang Panlungsod. ARTICLE D Charges for Parking SECTION 1. Imposition of Fees. There shall be collected fees for the use of city-owned parking area(s) in accordance with the following schedule: For the first 3 hours Passenger buses or cargo trucks Php10.00 Mini buses 10.00 Cars and jeepneys 5.00 Tricycles 2.50 Other vehicles 2.50 For each succeeding hour or a fraction thereof Passenger buses or cargo trucks Php5.00 Mini buses 5.00 Cars and jeepneys 3.00 Tricycles 2.00 Other vehicles 2.00 The City Engineer shall identify and designate areas for parking to be approved by the Sangguniang Panlungsod. TAacHE SECTION 2. Time of Payment. The fees imposed herein shall be paid to the city treasurer or to his authorized representative upon parking therein. ARTICLE E Rental Charges for the Use of Francisco L. Dy Coliseum SECTION 1. Imposition of Charges. There is hereby imposed a rental charge for the: a) The use of Don Francisco L. Dy Memorial Coliseum at One Thousand (P1,000.00) Pesos per day b) Electricity consumed at Five Hundred (P500.00) Pesos per hour. c) Plastic Monobloc chairs and tables at Php1.00 per day for each chair and Php5.00 per table. Damaged or lost items shall be charged to the borrower. d) Use of the coliseum and its premises for advertisements One (1) piece of standard plywood size P100.00 per month or fraction thereof P50.00 per month One (1) piece streamer, any size P100.00 per month. The city mayor is authorized to waive in writing the payment of any portion of the above rental charges at his discretion, for charitable, educational or religious use. SECTION 2. Time of Payment. The fee imposed herein shall be paid to the City Treasurer upon application in writing within seven (7) days prior to its use. ARTICLE F Charges for the Use of Cultural Places and Parks SECTION 1. Imposition of Fees. There shall be collected fees and charges for the use of cultural places and parks as follows: a) Concert/program free to public per day 1,500.00 b) Concert for the advertisement of products per day 2,000.00 c) Stage show involving films actors and actresses for profit per day 2,500.00 d) Sports or games with entrance fee per day 1,000.00 ARTICLE G Fees and Charges for the Use of the City Government-Owned 4-Wheel Tractor SECTION 1. Imposition of Fee. There shall be imposed as payment for the use of a 4-wheel tractor owned by the City of Cauayan in the amount of Seven Hundred (P700.00) Pesos per passing for plain land and Nine Hundred (P900.00) Pesos per passing for rolling areas per hectare. SECTION 2. Administrative Provision. (a) The management and operation shall be under the city agriculture office who shall engage the services of a skilled tractor operator at a rate of Eighty (P80.00) Pesos per hectare per passing. (b) Any individual or group of farmers with 3.0 hectares and below will be the first priority to avail of tractor's services. Farmers with farm lots greater than 3.0 hectares, second priority. (c) Services of the 4-wheel tractor shall be limited within the territorial jurisdiction of the City of Cauayan, Isabela on a first-come-first-served basis. (d) The fees charge shall be collected by the city treasurer or his duly authorized representative who shall deposit it as trust fund for the operation, maintenance and repair of the said 4-wheel tractor. (e) The city agriculturist shall submit a monthly accomplishment report to the city mayor, copy furnished to the Sangguniang Panlungsod and city treasurer. (f) The city agriculturist may refuse to serve any farmer or group of farmers due to weather condition, peace and order condition on the location of the farm area and due to the working condition of the tractor. ARTICLE H Fees for the Use of the City Government-Owned Mechanized Corn Planter SECTION 1. Imposition of Fee. There shall be imposed as payment for the use of the Mechanized Corn Planter owned by the City of Cauayan, Isabela, in the amount of Seven Hundred (P700.00) Pesos per hectare in plain areas and Eight Hundred (P800.00) Pesos per hectare for the rolling areas. Fifty percent (50%) of which shall be paid as down payment and the remaining fifty percent (50%) are paid upon completion of work. SECTION 2. Administrative Provision. (a) The management and operation shall be under the city agriculture office who shall engage the services of a skilled Mechanized Corn Planter Operator at the rate of 10% of the gross. (b) Any individual or group of farmers whose farms are situated within the identified corn cluster area shall be the first priority to avail the services of the Mechanized Corn Planter. Farms outside the identified corn cluster area shall be the second priority. (c) Any individual or group of farmers who wish to avail of the services of the Mechanized Corn Planter shall submit a request addressed to the city agriculture office at least one (1) week before planting on a first-come-first-serve basis. (d) The fees and charges shall be paid to the city treasurer or his duly authorized representative who shall deposit it as Trust Fund for the operation, maintenance and repair of the said Mechanized Corn Planter. HDICSa (e) The agriculturist shall submit a monthly accomplishment report to the city mayor, copy furnished to the Sangguniang Panlungsod and city treasurer. (f) The city agriculturist may refuse to serve any farmer or group of farmers in the utilization of the Mechanized Corn Planter due to the following reasons: 1) bad weather condition; 2) peace and order situation in the location of the farm area; and 3) the working condition of the Mechanized Corn Planter. CHAPTER VI Community Tax SECTION 1. Imposition of Tax. There shall be imposed a community tax on persons, natural or juridical, residing in the city. SECTION 2. Individuals Liable to Community Tax. Every inhabitant of the Philippines who is a resident of this city, eighteen (18) years of age or over who has been regularly employed on a wage or salary basis for at least thirty (30) consecutive working days during any calendar year, or who is engaged in business or who owns real property with an aggregate assessed value of One Thousand (P1,000.00) Pesos or more, or who is required by law to file an income tax return shall pay an annual community tax of Five (P5.00) Pesos and an annual additional tax of One Peso (P1.00) for every One Thousand Pesos (P1,000.00) of income regardless of whether from business, exercise of profession or from property which in no case shall exceed Five Thousand (P5,000.00) Pesos. In the case of husband and wife, the additional tax herein imposed shall be based upon the total property owned by them and the total gross receipts or earnings derived by them. SECTION 3. Juridical Persons Liable to Community Tax. Every corporation no matter how created or organized, whether domestic or resident-foreign, engaged in or doing business in the Philippines whose principal office is located in the city shall pay an annual Community Tax of Five Hundred (P500.00) Pesos and an additional tax, which in no case, shall exceed Ten Thousand (P10,000.00) Pesos in accordance with the following schedule: (a) For every Five Thousand (P5,000.00) Pesos worth of real property in the Philippines owned by it during the preceding year based on the valuation used in the payment of real property tax under existing laws, found in the assessment rolls of this city where the real property is situated Two (P2.00) Pesos; and (b) For every Five Thousand (P5,000.00) Pesos of gross receipts or earnings derived by it from its business in the Philippines during the preceding year Two (P2.00) Pesos. The dividends received by a corporation from another corporation shall, for the purpose of the additional tax, be considered as part of the gross receipts or earnings of said corporation. SECTION 4. Exemption. The following are exempted from the Community Tax: (a) Diplomatic and consular representatives; and (b) Transient visitors when their stay in the Philippines does not exceed three (3) months. SECTION 5. Place of Payment. The Community Tax shall be paid in the Office of the city treasurer or to the deputized Barangay Treasurer. SECTION 6. Time of Payment; Penalties for Delinquency : (a) The Community Tax shall accrue on the first (1st) day of January each year which shall be paid not later than the last date of February of each year. (b) If a person reaches the age of eighteen (18) years or otherwise loses the benefit of exemption on or before the last day of June, he shall be liable for the community tax on the day he reaches such age or upon the day the exemption ends. However, if a person reaches the age of eighteen (18) years or loses the benefit of exemption on or before the last day of March, he shall have twenty (20) days to pay Community Tax without becoming delinquent. (c) Persons who come to reside in the Philippines or reach the age of eighteen (18) years on or after the first (1st) day of July of any year, or who cease to belong to an exempt class on or after the same day, shall not be subject to the Community Tax for that year. (d) Corporations established and organized on or before the last day of June shall be liable for the Community Tax for that year. But corporations established and organized on or before the last day of March shall have twenty (20) days within which to pay Community Tax without becoming delinquent. Corporations established and organized on or after the first day of July shall not be subject to the Community Tax for that year. (e) If the tax is not paid within the time prescribed above, there shall be added to the unpaid amount an interest of twenty-four (24%) percent per annum from the due date until it is paid. SECTION 7. Community Tax Certificate. A Community Tax Certificate shall be issued to every person or corporation upon payment of the Community Tax. A Community Tax Certificate may also be issued to any person or corporation not subject to the Community Tax upon payment of One Peso (P1.00). SECTION 8. Presentation of Community Tax Certificate on Certain Occasions. (a) When an individual subject to the Community Tax acknowledges any document before a notary public, takes the oath of office upon election or appointment to any position in the government service; receives any license, certificate, or permit from any public authority; pays any tax or fee, receives any money from public funds, transacts any official business; or receives any salary or wage from any person or corporation, it shall be the duty of any person, officer or corporation with whom such transaction is made or business done or from whom any salary or wage is received to require such individual to exhibit the Community Tax Certificate. IDaEHC The presentation of Community Tax Certificate shall not be required in connection with the registration of a voter. (b) When, through its authorized officers, any corporation subject to the Community Tax receives any license, certificate, or permit from any public authority, pays any tax or fee, receives money from public funds, or transacts other official business it shall be the duty of the public official with whom such transaction or business is made or done, to require such corporation to exhibit the Community Tax Certificate. (c) The Community Tax Certificate required in the two preceding paragraphs shall be the one issued for the current year, except for the period from January until the fifteenth (15) of April each year, in which case, the certificate issued for the preceding year shall suffice. SECTION 9. Collection and Allocation of Proceeds of the Community Tax. (a) The Barangay Treasurers are hereby deputized subject to existing laws and regulations, to collect the Community Tax payable by individual taxpayers in their respective jurisdictions; Provided, however, that said Barangay Treasurer shall be bonded in accordance with existing laws. (b) Ninety-Five Percent (95%) of the proceeds of the Community Tax actually and directly collected by the city treasurer shall accrue entirely to the general fund of the city and the remaining Five Percent (5%) thereof to the General Fund of the National Government to cover the cost of printing and distribution of the forms of the community tax certificates and related expenses. The city treasurer shall remit to the National Treasurer said share of the National Government within ten (10) days after the end of each quarter. The proceeds of the Community Tax collected through the Barangay Treasurers shall be apportioned as follows after deducting the Five percent (5%) share of the National Government: (a) Fifty percent (50%) shall accrue to the general fund of the City; and (b) Fifty percent (50%) shall accrue to the Barangay where the tax is collected. SECTION 10. Penalty for Late Payment. If the tax is not paid within the prescribed period, there shall be added to the unpaid amount an interest of twenty-four percent (24%) per annum from the date due until it is paid. SECTION 11. Availment of the Blank Forms of the Community Tax Certificate. The City Treasurer shall secure the necessary forms from the Provincial Treasurer or the Bureau of Internal Revenue. CHAPTER VII Real Property Taxation ARTICLE A General Provisions SECTION 1. Scope. This Chapter shall govern the administration, appraisal, assessment, levy and collection of the real property tax in the City of Cauayan. SECTION 2. Administration of the Real Property Tax. The City Government shall be primarily responsible for the proper, efficient and effective administration of the real property tax. (Sec. 200, LGC). SECTION 3. Fundamental Principles. The appraisal, assessment, levy and collection of real property tax shall be guided by the following fundamental principles: (Sec. 198, LGC) (a) Real property shall be appraised at its current and fair market value; (b) Real property shall be classified for assessment purposes on the basis of its actual use; (c) Real property shall be assessed on the basis of a uniform classification within the City; (d) The appraisal, assessment, levy and collection of real property tax shall not be let to any private person; and (e) The appraisal, assessment, levy and collection of real property shall be equitable. SECTION 4. Definition of Terms. When used in this Chapter the following terms shall mean: (a to u Sec. 199, LGC and IRR) (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) Advance Payment is payment made on real property tax in advance for the whole year during the first quarter. (e) Agricultural Land is land devoted principally to the planting of trees, raising of crops, livestock and poultry, dairying, salt making, island; (f) Appraisal is the act or process of determining the value of property as for a specific date for a specific purpose; DTCSHA (g) 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; (h) Assessment Level is the percentage applied to the fair market value to determine the taxable value of the property; (i) Assessed Value is the fair market value of the real property multiplied by the assessment level. It is synonymous to taxable value; (j) Commercial Land is land principally for the object of profit and is not classified as agricultural, industrial, mineral, timber, or residential land; (k) Depreciated Value is the remaining value after deducting depreciation from the acquisition cost; (l) Economic Life is the estimated period over which it is anticipated that a machinery or equipment may be profitably utilized; (m) Fair Market Value is the price at which a property may be sold to a seller who is not compelled to sell and bought by a buyer who is not compelled to buy; (n) Improvement is a valuable addition made 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; (o) Industrial Land is land devoted principally to industrial activity such as capital investment and is not classified as agricultural, commercial, timber, mineral or residential land; (p) 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 installation 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 activity and which by their very nature and purpose are designed for or necessary to its manufacturing, mining, logging, commercial, industrial or agricultural purposes; Machinery which are of general purpose use including but not limited to delivery transport office equipment, typewriters, telephone equipment, breakable or easily damaged containers (glass or cartons),micro-computers, facsimile machines, telex machines, cash dispensers, furnitures and fixtures, freezers, refrigerators, display cases or racks, fruit juice or beverage automatic dispensing machines which are not directly and exclusively used to meet the needs of a particular industry, business or activity shall not be considered within the definition of machinery under this chapter. Residential machinery shall include machines, equipment, appliances or apparatus. (q) 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; (r) Prompt Payment is quarterly payments made on due date; (s) Reassessment is the assigning of new assessed values to property, particularly real estate, as the result of a general, partial, or individual reappraisal of the property; (t) Remaining Economic Life is the period of time expressed in years from the date of appraisal to the date when the machinery becomes valueless; (u) Remaining Value is the value corresponding to the remaining useful life of the machinery; (v) 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 materials; and (w) Residential Land is land principally devoted to habitation. ARTICLE B Imposition of Real Property Tax SECTION 1. Basic Real Property Tax. There is hereby levied an annual ad valorem tax at the rate of one percent (1%) of the assessed value of the taxable real property, such as lands, buildings, machinery and other improvement affixed or attached to real property located in the City. (Sec. 233, LGC) SECTION 2. Additional Levy on Real Property for the Special Education Fund (SEF). There is hereby levied an annual one percent (1%) tax on the assessed valued of real property which be in addition to the basic real property tax. (Sec. 235, LGC) SECTION 3. Exemptions. The following are exempted from payment of the basic real property tax and the SEF Tax: (Sec. 234, LGC) (a) All properties 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, parsonage 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; CScTED (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 and distribution of water and/or generation and transmission of electric power; (d) All real properties owned by duly registered cooperatives as provided for under RA 6938; and (e) Machinery and equipment used for pollution control and environmental protection. All the properties mentioned in this Section shall be valued for the purpose of assessment; and records thereof shall be kept as in other cases. SECTION 4. Withdrawal of Tax Exemption. Except as provided herein, any exemption from payment of real property tax previously granted to, or presently enjoyed by all persons, whether natural or juridical, including all government owned or controlled corporations are hereby withdrawn upon the effectivity of this Code. SECTION 5. Time of Payment. The real property tax herein levied together with the additional levy on real property for the Special Education Funds shall be due and payable on the first day of January. The same may, however, at the discretion of the taxpayer, be paid without interest/penalty in four (4) equal installments the first installment, on or before March 31, the second installment on or before June 30; the third installment, on or before September 30; and the last installment, on or before December 31. Both the basic tax and the additional one percent (1%) SEF tax must be collected simultaneously. Payments of real property taxes shall first be applied to prior years delinquencies, interests and penalties, if any, and only after said delinquencies are settled, may tax payments be credited for the current period. (Secs. 246 & 250, LGC) SECTION 6. Tax Discount for Prompt Payment and Advance Payment. The deadlines as provided for in Chap. VII, Art. B, Sec. 8 of this Code the taxpayers shall be entitled to a discount of: (a) Ten (10%) percent for prompt payment; (b) Fifteen (15%) percent for advance payment; The above mentioned discount shall only be granted to properties without any delinquency. (Sec. 251, LGC & Art 342, IRR) SECTION 7. Collection and Distribution of Proceeds. The proceeds of the basic real property tax, including interest thereon, and proceeds from the use, lease and disposition, sale or redemption of property acquired at a public auction and fifty percent (50%) of the tax paid under protest shall be distributed as follows: (a) Seventy (70%) percent shall accrue to the general fund of the City; (b) Thirty (30%) percent shall be distributed among the component barangays of the City where the property is located in the following manner: 1. Fifty (50%) percent shall accrue to the barangay where the property is located; 2. Fifty (50%) percent shall accrue equally to all component barangays of the City. The share of the barangay shall be released directly to the Barangay Treasurer on a quarterly basis within Five (5) days after the end of each quarter without need of any further action, and not be subject to any lien or holdback for whatever purpose, subject to such rules as may be prescribed by the Commission on Audit for this purpose. (Art. 362, IRR) The proceeds of the real property tax due prior to the effectivity of the Local Government Code (RA 7160) shall be distributed in accordance with the scheme prevailing at the time the said taxes are due and payable. SECTION 8. Application of the Proceeds of the SEF Tax. The proceeds from the additional one percent (1%) SEF tax shall be automatically released to the City School Board and shall be allocated for the operation and maintenance of public schools, construction and repair of school buildings, facilities and equipment, educational research, purchase of books and periodicals, and sports development as determined and approved by the City School Board. (Sec. 272, LGC) SECTION 9. Proceeds of the Tax on Idle Lands. The proceeds of the additional real property tax on idle lands shall accrue to the general fund of the City Government. (Sec. 273, LGC) ARTICLE C Appraisal and Assessment of Real Property SECTION 1. Appraisal of Real Property. All real properties whether taxable or exempt, shall be at the current and fair market value prevailing in the city in accordance with the rules and regulations promulgated by the Department of Finance for the classification, appraisal and assessment of real property. SECTION 2. Declaration of Real Property by the Owner or Administrator. It shall be the duty of all persons, natural or juridical, or their duly authorized representative, owning or administering real property, including the improvements within the City to prepare or caused to be prepared, and file with the City Assessor through a sworn statement declaring the true value of their property, whether previously declared or undeclared, taxable or exempt, which shall be the current and fair market value of the property sufficient in detail to enable the City Assessor or his deputy to identify the same for assessment purposes. The sworn declaration of property herein referred to shall be filed with the City once every three (3) years during the period from January first (1st) to June thirtieth (30th) commencing with the calendar year 2001. cDCEIA For this purpose, the City Assessor shall use the standard form known as Sworn Declaration of Property Values prescribed by the Department of Finance. The procedures in filing and safe keeping thereof shall be in accordance with the guidelines issued by the said Department. Penalty. Property owners or administrators who fail to comply with this provision shall be subject to a fine of One Thousand (P1,000.00) Pesos or an imprisonment of not more than One (1) month in case of willful neglect or both at the discretion of the court. SECTION 3. Duty of Person Acquiring Real Property or Making Improvement Thereon. a) It shall be the duty of any person, or authorized representative, acquiring at any time real property situated in the City or making any improvement on real property, to prepare, or cause to be prepared, and file with the city 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 or the improvement, whichever comes earlier; b) In the case of house, buildings, or other improvements acquired or newly constructed which will require building permits, the property owners thereof or their authorized representatives 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 City Assessor and, for this purpose, the City Assessor may secure certification of the building official or Engineer or other appropriate official stationed in the City. SECTION 4. Declaration of Real Property by the Assessor. (a) When any person, natural or juridical, by whom real property is required to be declared refuses or fails for any reason to make such declaration within the time prescribed, the city 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 article. (b) In the case of real property discovered whose owner or owners are unknown, the City Assessor shall likewise declare the same against the unknown owner copy furnish the Provincial Assessor in the case of declaration made by City Assessor until such time that a person, comes forth and files the sworn declaration or property values required under Chap. VII, Art. C, Sec. 2 of this Code, as the case may be. (c) Oath shall be required of a declaration thus made by the City Assessor, (Sec. 204, LGC) who shall only declare real property previously undeclared for taxation purposes. SECTION 5. Listing of Real Property in the Assessment Rolls. (a) The City Assessor shall prepare and maintain an assessment roll wherein all real properties shall be listed whether taxable or exempt, located within the territorial jurisdiction of the City. Real properties 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 devisees without designating 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 heirs, devisees or co-owners shall be liable severally and proportionately for all obligations imposed by this Chapter 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) 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. (Sec. 205, LGC) SECTION 6. Proof of Exemption of Real Property from Taxation. Every person, by or for whom real property is declared, who shall claim tax exemption for such property under this Chapter, shall file with the City Assessor within Thirty (30) days from the date of the declaration of real property sufficient documentary evidence in support of such claim including corporate charter, 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 therein prescribed, the property shall be listed as taxable in the assessment roll. However, if the property shall be proven to be tax exempts, the same shall be dropped from the assessment roll. (Sec. 206, LGC) DHESca SECTION 7. Real Property Identification System. All declarations of real property made under the provisions of this chapter shall be kept final under a uniform classification system to be established by the City pursuant to the guidelines issued by the Department of Finance (DOF) for the purpose. (Sec. 207, LGC) SECTION 8. Notification of Transfer of Real Property Ownership. (a) Any person who shall transfer real property ownership to another shall accordingly notify the City Assessor within Sixty (60) days from the date of such transfer. (Sec. 208, LGC) (b) The notice of transfer shall include the mode of transfer, the description of the property alienated, the name and address of the transferee. (c) In addition to the notice of transfer, the previous property owner shall likewise surrender to the City Assessor the tax declaration covering the subject property in order that the same may be canceled from the assessment records of the Local Government Unit. If however, said previous owner still owns a property other than the property alienated, he shall, within the prescribed sixty-day period, file with the City Assessor, an amended sworn declaration of the true value of the property or properties he retains in accordance with the provisions of Art. C, Sec. 2 of this Chapter. SECTION 9. Duty of Register of Deeds and Notaries Public to Apprise Assessor of Real Property Listed in 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 City Assessor, within Six (6) months from the date of effectivity of this Code and every year thereafter, an abstract of his registry, which shall include brief but sufficient descriptions of real properties entered therein, their present owners, and the dates of 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 also be the duty of the Register of Deeds to require every person who shall present for registration all corresponding document of transfer, alienation, or encumbrance of real property, to accompany the same with official receipt of realty tax due thereon or tax clearance to the effect that the real property subject to the transfer, alienation, or encumbrance, as the case may be, has been fully paid of all real property taxes due thereon. Failure to provide such certificate shall be a valid cause for the Register of Deeds to refuse the registration of the document. (Sec. 209, LGC) (c) The Register of Deeds and Notaries Public shall furnish the City Assessor copies of all contracts, selling, transferring, or otherwise conveying, leasing or mortgaging of real property registered by, or acknowledged before them, within Thirty (30) days from the date of registration or acknowledgment. SECTION 10. Duty of Official Issuing Building Permit or Certificate or Registration of Machinery to Transmit Copy to 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, repair, or renovation of a building, or permanent improvement on land, or a certificate of registration for any machinery, including machines, mechanical contrivances, 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 to the City Assessor. SECTION 11. Duty of Geodetic Engineers to Furnish Copy of Plans to Assessor. It shall be the duty of all Geodetic Engineers, public or private, to furnish free of charge to the City Assessor where the land is located with a white or blue print copy of all approved original or subdivision plans or maps of survey 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 12. Preparation of Schedule of Fair Market Values. Before any general revision of property assessment is made pursuant to the provisions of this Article, there shall be prepared a schedule of fair market values by the City Assessor for the different classes of real property situated in the Local Government Unit before enactment of an ordinance by the Sangguniang Panlungsod. The Schedule of Fair Market values shall be published in a newspaper of general circulation in the City or in the absence thereof, shall be posted in the City and in two other conspicuous public places therein. SECTION 13. Authority of Assessor to Take Evidence. For the purpose of obtaining information on which to base the market value of any real property, the City Assessor or his deputy may summon the owners of the properties to be affected or persons having legal interest therein and witnesses, administer oaths, and take deposition concerning the property, its ownership, amount, nature, and value. SECTION 14. Amendment of Schedule of Fair Market Values. The City Assessor may recommend to the Sangguniang Panlungsod amendments to correct errors in the valuation in the schedule of fair market values. The Sanggunian Panlungsod shall, by ordinance, act upon the recommendation within ninety (90) days from receipt thereof. SECTION 15. Classes of Real Property for Assessment Purposes. For purposes of assessment, real properties shall be classified as residential, agricultural, commercial, industrial, mineral, timberland or special. The City Government, through the Sanggunian Panlungsod, shall have the power to classify lands as residential, agricultural, commercial, industrial, mineral, timberland, or special in accordance with their zoning ordinances. SECTION 16. 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-owned 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. TEHIaD SECTION 17. 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 18. Assessment Levels. The assessment levels to be applied to the fair market value of real property to determine its assessed value shall be as follows: (1) On lands. Class Assessment Levels Residential 7% Agricultural 7% Commercial 14% Industrial 14% Mineral 14% Timberland 7% (2) On Building and Other Structures: (a) Residential Over Fair Market Value Assessment Levels Not Over 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% (b) Agriculture Over Fair Market Value Assessment Levels Not Over 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% (c) Commercial/Industrial Over Fair Market Value Assessment Levels Not Over P300,000.00 30% P300,000.00 500,000.00 30% 500,000.00 750,000.00 30% 750,000.00 1,000,000.00 40% 1,000,000.00 2,000,000.00 50% 2,000,000.00 5,000,000.00 60% 5,000,000.00 10,000,000.00 70% 10,000,000.00 75% (d) Timberland Over Fair Market Value Assessment Levels Not Over P300,000.00 45% P300,000.00 500,000.00 45% 500,000.00 750,000.00 50% 750,000.00 1,000,000.00 55% 1,000,000.00 2,000,000.00 60% 2,000,000.00 65% (3) On Machineries: Class Assessment Levels Agricultural 20% Residential 30% Commercial 50% Industrial 50% (4) On Special Classes: The assessment levels for all lands, buildings, machineries and other improvements: Class Assessment Levels Cultural 5% Scientific 5% Hospital 5% Local Water District; Government- 3% Owned or Controlled Corporations engaged in the supply and distribution of water and/or generation and transmission or electric power. The assessment levels prescribed in this Code, the prevailing fair market value of lands and base unit construction costs for building and other structures shall continue to be applied within the period as provided in Section 56 RA 8755. SECTION 19. General Revision of Assessments and Property Classification. The City Assessor shall undertake a general revision of real property assessments every three (3) (Sec. 219, LGC) from the 1996 General Revision. SECTION 20. Valuation of Real Property. In case 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 City Assessor or his duly authorized representative shall, in accordance with the provisions of this Article, make a classification, appraisal and assessment of the property listed and described in the declaration irrespective of any previous assessment of 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. (Sec. 220, LGC) SECTION 21. Date of Effectivity of Assessment or Reassessment. All assessments or reassessments 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 reassessment of real property due (1) to its partial and total destruction, or (2) to a major change in its actual use or (3) any great or sudden inflation or deflation of real property values, or (4) to the gross illegality of the assessment when made or (5) 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 following the reassessment. (Sec. 221, LGC). SECTION 22. Assessment of Property Subject to Back Taxes. Real property declared for the first time shall be assessed for 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 (2%) percent per month or a fraction thereof from the date of the receipt of the assessment until taxes are fully paid. (Sec. 222, LGC) SECTION 23. 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 City 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 though the assistance of the Punong Barangay to the last known address of the person to be served. (Sec. 223, LGC) DETACa SECTION 24. 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 multiplied by the replacement or reproduction cost; and (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. (Sec. 224, LGC) SECTION 25. Depreciation Allowance for Machinery. For purposes of assessment, a depreciation allowance shall be made for machinery at a rate not exceeding Five (5%) percent of its original cost or placement or production cost, as the case may be for each year of use: Provided, however, that the remaining value for all kinds of machinery shall be fixed at not less than Twenty (20%) percent of such original, replacement, or reproduction cost for so long as the machinery is useful and in operation. (Sec. 225, LGC) ARTICLE D Assessment Appeals SECTION 1. Composition, Powers, Duties, and Functions of the Local Board of Assessment Appeals. (a) The City Board of Assessment Appeals shall be composed of the City Legal Officer, the City Treasurer, the City Planning and Development Officer, the City Engineer and the Chairman, Committee on Enterprise who shall serve as such in an ex-officio capacity without additional compensation. (b) The Chairman of the Board shall be elected from among the members and have the power to designate any employee of the City Government to serve as secretary to the board also without additional compensation. (c) The Chairman and members of the City Board of Assessment Appeals shall assume their respective positions without need of further appointment or special designation pursuant to and in accordance with Section 227 of the Local Government Code. They shall take an oath or affirmation of office in the manner herein set forth. (d) In the absence of the Registrar of Deeds, or the City Engineer, or the District Engineer, the persons performing their duties, whether in acting capacity or as a duly designated officer-in-charge, shall automatically become the chairman or member, respectively, of the said Board. OATH OF OFFICE I, _______________, after having been appointed to the position of _______________ in the City of Cauayan, and now assuming my position as __________ of the Board of Assessment Appeals solemnly swear that I will faithfully discharge to the best of my ability the duties position and of all others that I am holding, or may hereafter hold, under the Republic of the Philippines, and that I will support and defend the constitution of the Philippines, and that I will obey the laws and legal orders promulgated by the duly constituted authorities of the Republic of the Philippines, and that I will well and truly hear and determine all matters and issues between taxpayers and the assessor submitted for my decision, and that I impose this obligation upon myself voluntarily, without mental reservation or purpose of evasion. So help me God. _____________________ Signature Subscribed and Sworn to before me on this _____ day of _________ A.D. _____________ at ________________ Philippines. SECTION 2. Meetings and Expenses of the City Board of Assessment Appeals. (a) The City 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. (b) All expenses of the Board shall be charged against the General fund of the City. The Sangguniang Panlungsod shall appropriate the necessary funds to enable the Board operate effectively. (Sec. 228, LGC) SECTION 3. Filing of Assessment Appeals. Any owner or person having legal interest in the property who is not satisfied with the action of the City Assessor in the assessment of his property may, within Sixty (60) days from the date of receipt of the written nature of assessment, appeal to the City Board of Assessment Appeals by filing a petition under oath in the form prescribed for the purpose, together with copies of the tax declaration and such affidavits or documents submitted in support of the appeal. (Sec. 226, LGC). SECTION 4. Action by the City 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 records as a reasonable mind might 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 inspections, take depositions, and issue subpoena and 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 judicial proceedings. TaDCEc (c) The secretary of the board shall furnish the owner of the property or the person having legal interest therein and the city assessor with a copy of the decision of the board in case the City 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. The decision of the Central Board of Assessment appeals shall be final and executory. (Sec. 229, LGC) SECTION 5. Central Board of Assessment Appeals. The Central Board of Assessment appeals shall be composed of a chairman and Two (2) members to be appointed by the President, who shall serve for a term of Seven (7) years, without reappointment. Of those appointed, the Chairman shall hold office for Seven (7) years, one member for Five (5) years and the other member for Three (3) years. Appointment to any vacancy shall be only for the unexpired portion of the term of the predecessor. In no case shall any member be appointed for the term in a temporary or acting capacity. The chairman and the members of the Board shall be Filipino citizens, at least Forty (40) years old at the time of their appointment, and members of the Bar or Certified Public Accountants for at least ten (10) years immediately preceding their appointment. The Chairman of the Board of Assessment Appeals shall have the salary grade equivalent to the rank of Director III under the salary Standardization Law exclusive of allowances and other emoluments. The members of the Board shall have the salary grade equivalent to the rank of Director II under the Salary Standardization Law exclusive of allowances and other emoluments. The Board shall have appellate jurisdiction over all assessment cases decided by the Local Board of Assessment appeals. There shall be hearing Officers to be appointed by the Central Board of Assessment appeals pursuant to Civil Service Laws, Rules and Regulations, one each for Luzon, Visayas and Mindanao, who shall hold office in Manila, Cebu City and Cagayan de Oro City, respectively, and who shall serve for a term of Six (6) years, without reappointment until their successors have been appointed and qualified. The Hearing Officers shall have the same qualifications as that of the Judges of the City Courts. The Hearing Officers shall each have the salary grade equivalent to the rank of Director I under the Salary Standardization Law exclusive of allowances and other emoluments. The Hearing Officers shall try and receive evidences on the appealed assessment cases as may be directed by the Board. The Central Board of Assessment Appeals, in the performance of powers and duties, may establish and organize staffs, offices, units, prescribe the titles, functions and duties of their members and adopt its own rules and regulations. Unless otherwise provided by law, the annual appropriations for the Central Board of Assessment Appeals shall be included in the annual budget of the Department of Finance (DOF) in the corresponding General Appropriations Act. SECTION 6. Effect of Appeal on the Payment of Real Tax. Appeal on assessments of real property made under the provisions of this chapter shall, in no case, suspend the collection of the corresponding realty taxes on the property involved as assessed by the City Assessor, without prejudice to subsequent adjustment depending upon the final outcome of the appeal. (Sec. 231, LGC) ARTICLE E Collection of Real Property Tax SECTION 1. Date of Accrual of Tax. The real property tax for any year shall accrue on the first (1st) day of January and from that date it shall constitute a lien on the property which shall be superior to any other lien, mortgage, or encumbrance of any kind whatsoever, and shall be extinguished only upon the payment of the delinquent tax. (Sec. 246, LGC) SECTION 2. Collection of Tax. The collection of the real property tax with interest thereon and related expenses, and the enforcement of the remedies provided for in this Article or any applicable laws, shall be the responsibility of the City Treasurer. The City Treasurer shall deputize Barangay Treasurers in the collection of tax on real properties located in the barangay: Provided, that the barangay treasurer is properly bonded for the purpose. Provided, further, that the premium on the bond shall be paid by the City Government. SECTION 3. Assessor to Furnish Treasurer with Assessment Poll. The City Assessor shall prepare and submit to the City Treasurer 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. (Sec. 248, LGC) SECTION 4. Notice of Time for Collection of Tax. The City 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 SEF or on any other date to be prescribed by the Sangguniang Panlungsod in the case of any other tax levied under this Article, post the notice of the dates when the tax may be paid without interest at a conspicuous and publicly accessible place at the City Hall. Said notice shall likewise be published in a newspaper of general circulation in the locality once a week for two (2) consecutive weeks. The basic real property tax and additional Special Education Fund (SEF) shall be due and collectible on or before the thirty first (31st) day of March of each year (Sec. 249, LGC). SECTION 5. Payment under Protest. In cases of payment under protest there shall be annotated on the tax receipts the words "paid under protest". The protest in writing must be filled within thirty (30) days from payment of the tax to the city treasurer who shall decide the protest within sixty (60) days from receipt subject however to the following conditions: (Sec. 252, LGC) cDEHIC (a) No protest shall be entertained unless the taxpayer first pays the tax; (b) The tax or a portion thereof paid under protest, shall be held in trust by the city treasurer; (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, within sixty (60) days from the date of receipt of the written notice of assessment, and appeal to the City Board of Assessment Appeals by filing a petition under oath in the standard form prescribed thereof, together with copies of the tax declaration and such affidavits or documents in support of the appeal. SECTION 6. Repayment of Excessive Collections. When an assessment of basic real property tax, or any tax levied under this Article, is found to be illegal or erroneous and the tax is accordingly reduced or adjusted, the taxpayer may file a written for refund or credit for taxes and interests with the city treasurer within two (2) years from the date the taxpayer is entitled to such reduction or adjustment, the city treasurer shall decide the claim for tax refund or credit within sixty (60) days from receipt thereof (Sec. 253, LGC), in case the claim for tax refund or credit is denied. The taxpayer may avail of the remedies as provided for in this Code. SECTION 7. Notice of Delinquency in the Payment of the Real Property Tax. (a) When the real property tax or any other tax imposed under this Article becomes delinquent, the city treasurer shall immediately cause a notice of the delinquency to be posted at the main entrance of the City Hall and in a publicly accessible and conspicuous place in each barangay of the City. The notice of delinquency shall also be published once a week for two (2) consecutive weeks, in a newspaper of general circular in the City. (b) Such notice shall specify the date upon which the tax became delinquent and shall state that personal property may be distraint to effect payment. It shall likewise state that at any time before the distraint of personal property, payment of tax with surcharges, interests and penalties be made in accordance with Sec. 7.E.08 of this Code, and unless the tax, surcharges and penalties are paid before the expiration of the year for which the tax is due, except when the notice of assessment or special levy is contested administratively or juridically, 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. (Sec. 254, LGC) (c) In addition, written notices of delinquency shall be served to the taxpayers which may be done through the mail or by personal or substituted service by authorized representatives of the city treasurer for which proof of service is required. A second or third notice of delinquency may be served at the option of the City Treasurer. SECTION 8. Interest on Unpaid Real Property Tax. In case of failure to pay the basic real property tax or any other tax levied under this chapter upon the expiration of the periods as fixed in this Code or when due, as the case may be, shall subject the taxpayer to the payment of interest at rate of two (2%) percent 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 9. Remedies for the Collection of Real Property Tax. For the collection of the basic real property tax any other tax levied under this Article, the City may avail of the remedies by administrative action through levy on real property and sale of real property by public or by judicial action. (Sec. 256, LGC) SECTION 10. Local Government's Lien. The basic real property tax and any other tax levied under this Chapter constitute 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. (Sec. 257 of the Local Government Code). SECTION 11. Action Assailing Validity of Tax Sale. No court shall entertain in any action assailing the validity of any sale at public auction of real property or rights therein under this chapter until the taxpayer shall have deposited with the court the amount for which the real property was sold, together with interest of Two (2%) percent per month from the date of sale to the time of the institution of the action. The amount so deposited shall be paid to the purchaser at the auction sale if the deed is declared invalid but it shall be returned to the depositor if the auction fails. No court shall declare a sale at public auction invalid by reason of irregularities or informalities in the proceedings unless the substantive rights of the delinquent owner of the real property or the person having legal interest therein have been impaired. (Sec. 267, LGC) SECTION 12. Payment of Delinquent Taxes on Property Subject of Controversy. In any action involving the ownership or possession of, or succession to, real property, the court may motu proprio or upon representation of the City Treasurer or his deputy, award such ownership, possession or succession to any party to the action upon payment to the court of the taxes with interest due on the property and all other costs that may have accrued, subject to the final outcome of the action. (Sec. 268, LGC) ISCDEA SECTION 13. Certification of City Treasurer on Delinquencies Remaining Uncollected. The City Treasurer or his deputy shall prepare a certified list of all real property tax delinquencies which remained uncollected or unpaid for at least one (1) year in his jurisdiction, and a statement of the reason or reasons for such non-collection or non-payment, and shall submit the same to the Sangguniang Panlungsod on or before the thirty-first (31st) of December 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. (Sec. 269, LGC) ARTICLE F Special Provisions SECTION 1. General Assessment Revision; Expenses Incident Thereto. The Sanggunian Panlungsod shall provide the necessary appropriations to defray the expenses incident to the general revision of real property assessment. SECTION 2. Condonation or Reduction of Real Property Tax and Interest. In case of a general failure of crops or substantial decrease in the price of agricultural or agri-based products, or calamity, the Sangguniang Panlungsod by ordinance passed prior to the first (1st) day of January of any year and upon recommendation of the City Disaster Coordinating Council, may condone or reduce, wholly or partially, the taxes and interest thereon for the succeeding year or years on the real properties affected by the calamity. (Sec. 276, LGC) SECTION 3. Condonation or Reduction of Tax by the President of the Philippines. The President of the Philippines may, when public interest so requires, condone or reduce the real property tax and interest for any year. SECTION 4. Duty of Registrar of Deeds and Notaries Public to Assist the City Assessor. It shall be the duty of the Registrar of Deeds and notaries public to furnish the City Assessor with copies of all contracts selling, transferring, or otherwise conveying, leasing, or mortgaging real property received by, or acknowledged before them. SECTION 5. Insurance Companies to Furnish Information. Insurance companies are hereby required to furnish the City 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 proper assessment thereof. (Sec. 279, LGC) SECTION 6. Fees in Court Actions. All court actions, criminal or civil, instituted at the instance of the City Treasurer or Assessor shall be exempt from the payment of court and sheriff's fees. SECTION 7. Fees in Registration of Papers or Documents on Sale of Delinquent Real Property to City. All certificates, documents, and papers covering the sale of delinquent property to the City Government if registered in the Registry of Property, shall be exempt from the documentary stamp tax and registration fees. SECTION 8. Real Property Assessment Notices or Owner's Copies of Tax Declarations to be Exempt from Postal Charges of Fees. All real property assessment notices or owner's copies of tax declaration sent through the mails by the assessor shall be exempt from the payment of postal charges or fees. SECTION 9. 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 Code shall be governed by the provisions of applicable ordinances or laws then in force. (Sec. 283, LGC) SECTION 10. 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 roll 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 a fine of not less than One Thousand (P1,000.00) Pesos nor more than Five Thousand (P5,000.00) Pesos or by imprisonment of not less than One (1) month nor more than Six (6) months, or both such imprisonment and fine at the discretion of the Court. 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 in this Chapter to perform acts relating to the administration of 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 (P500.00) Pesos nor more than Five Thousand (P5,000.00) Pesos or both such imprisonment and fine at the discretion of the Court. (Sec. 517, LGC) SECTION 11. Penalties for Delaying Assessment of Real Property and Assessment Appeals. Any government official or employee, national or local, who intentionally and deliberately delays the assessment of real property or the filling 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 (P500.00) Pesos nor more than Five Thousand (P5,000.00) Pesos or both such imprisonment and fine at the discretion of the court. (Sec. 518, LGC) SECTION 12. Penalties for Failure to Dispose of Delinquent Real Property at Public Auction. If the City Treasurer fails to dispose of delinquent real property at public auction in compliance with the pertinent provisions of this Chapter and any other local 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, at the discretion of the court. (Sec. 519, LGC) EDCTIa ARTICLE G Tax on Idle Lands SECTION 1. Coverage. For purposes of real property taxation, idle lands shall include the following: (Sec. 237, LGC) (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 in the City more than One Thousand (1,000.00) 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. (Sec. 237, LGC, Art 328 IRR) 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 subdivisions, the ownership of which has not been transferred to the buyer shall be considered as part of the subdivision, and shall be subject to the additional tax payable by subdivision owner or operator. SECTION 2. Additional Ad Valorem Tax on Idle Lands. There is hereby levied an annual tax on idea 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. (Sec. 236, LGC) SECTION 3. Exemptions. The tax on idle lands shall not apply to idle lands wherein the landowner is physically or legally prevented from improving utilizing or cultivating the same by reason of force majeure, civil disturbance, natural calamity or any justifiable cause or circumstance. (Sec. 238, LGC) Any person having legal interest on the land desiring to avail of the exemption under this section shall file the corresponding application with the City Treasurer who is hereby authorized to determine the existence and justification of the causes and circumstances. The application shall state the ground(s) under which the exemption is being claimed. SECTION 4. Collection of Proceeds. The annual tax on idle lands shall be collected at the same time and in the same manner as that of the basic real property tax. SECTION 5. Listing of Idle Lands by the Assessor. The City Assessor shall make and keep an updated record of all idle lands located within his area of jurisdiction. For purposes of collection, the City Assessor shall furnish a copy thereof to the City Treasurer who shall notify the owner of the property or person having legal interest of the imposition of the additional tax. (Sec. 239, LGC) SECTION 6. Penalty for Tax Delinquency. Failure to pay the tax on idle lands upon the expiration of the periods provided in Section 5, Article 2 hereof shall subject the taxpayer to the payment of interest at the rate of Two (2%) percent 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 be the total interest on the unpaid tax or portion thereof exceed thirty-six (36) months or Seventy Two (72%) percent. (Sec. 255, LGC) ARTICLE H Special Levy on Lands SECTION 1. Scope. This Article governs the general procedure in the appraisal, assessment, and collection of special levy on lands comprised within the territorial jurisdiction of the City of Cauayan, Isabela. SECTION 2. Definition of Terms. As used in this Article the following terms shall mean as follows: (a) "Public Works Projects or Improvements" shall mean the construction of multi-purpose pavements, public buildings, halls, waiting sheds and other vertical structures, and the laying out, widening, construction, straightening, opening, grading, paving, curbing, walling, deepening or otherwise establishing, repairing, enlarging, or reservoirs, waterworks, water courses, esteros, irrigation dams, canals, drains and sewers. (b) "Districts" comprises the territorial jurisdiction of the Barangay where the project or improvement is introduced including lands not within the said territory but are within the immediate vicinity of, and are directly benefited by the project or improvement. (c) "Actual Cost" shall include all expenses incurred by the City in the construction of the project or improvement, including the cost of acquiring the land and such real property in connection therewith. (d) "Benefit" shall mean the increase of the value of the land of the City Government public work or improvement. Special levy is a form based on the benefit principle. The land upon which it is imposed is supposed to have derived special benefits in terms of higher values from the improvement introduced by the government. ADCIca SECTION 3. Land Subject to Special Levy. There shall be imposed a levy on all lands located within the district where the public work or improvement is introduced. Provided, that this shall not apply to the following lands, to wit: (a) The remainder of the land or portion of which has been donated to the City for the construction of such projects or improvements. (b) Real property owned by the Republic of the Philippines or any of its political subdivision and any government-owned corporations so exempt by its charter. This exemption shall not apply to real property of the above-named entities, the beneficial use of which has been granted, for consideration or otherwise, to a taxable person. (c) Non-profit cemeteries or burial grounds. (d) All lands owned by duly registered cooperatives as provided in RA 6938. (e) Any other lands which may from time to time be the subject of legislative exemption by the Sangguniang Panlungsod. Provided further, that any person who shall claim exemption from this special levy shall file with the City Assessor within Thirty (30) days from receipt of the notice of assessment, sufficient documentary evidence in support of such claim, including contracts, affidavits, mortgage deeds, donations and similar document. When deemed sufficient in substance, the City Assessor shall forward the claim and supporting documents including his recommendation to the Chairman, Committee on Ways and Means for study and inclusion in the agenda of the Sangguniang Panlungsod for appropriate legislation. SECTION 4. Imposition of Basis of Rates of Levy. This special levy is imposed at the rate not exceeding sixty percent (60%) of the actual project cost of such projects and improvements, including the costs of acquiring land and such other real property in connection therewith. The special levy shall be apportioned, computed and assessed based on the assessed valuation of the land as shown by the books of the Assessor of its current assessed value as fixed by the Assessor, if the property does not appear in the record of his book. The rate shall be apportioned to all landowners computed and assessed depending on the nearness of their lands to the public work or improvement. SECTION 5. Accrual of Special Levy. The special levy shall accrue on the first day of the quarter next following the notice of levy assessment as provided in Chap. VII, Art. H, Section 9. SECTION 6. Collection of Proceeds. All sums due from any landowner or owners as payment of this special levy shall be due and payable after thirty (30) days from receipt of the notice of assessment as provided in Chap. VII, Art. H, Sec. 9 and within thirty (30) days thereafter, otherwise, the sum due shall be subject to penalty at the rate of two (2%) per month or a fraction thereof. Provided that in the discretion of the taxpayer, it may be paid without penalty in equal annual installments starting from the time it falls due as provided in this section and within four year thereafter. SECTION 7. Manner of Payment. All sums due from any landowner or owners as payment of this special levy shall be paid to the City Treasurer or his deputy in the same manner as the annual ordinary tax levied on real property and subject to the same means as in ordinary tax; and that all said sums together with any penalty if any shall, on the day on which they were assessed, continue special upon the land concerned and shall have preference over other liens there may be on said lands except lien for non-payment of the ordinary real property tax. SECTION 8. Duty of the City Engineer. It shall be the duty of the City Engineer to immediately inform the Sangguniang Panlungsod, the City Assessor and the City Treasurer, not later than thirty (30) days before the expected completion of every public works project, the actual cost of the project, including the costs of acquiring land in connection therewith, the nature, extent, and location of the project or improvements, and specifying the metes and bounds by monuments and lines. He shall further inform the City Assessor of the actual completion of the work, project or improvement. SECTION 9. Duty of the City Assessor. The City Assessor upon receipt of the necessary information provided in the foregoing section, shall forthwith proceed to determine the amount of special levy assessed against each parcel of land comprised within the district and shall, upon receipt of the notice of completion of work, project or improvement, send to each landowner a written notice thereof by mail, personal service, or publication in appropriate cases, providing in said notice the amount of tax and the period during which the special levy may be paid without penalty. He shall then prepare and submit to the City Treasurer the list of properties specially benefited by the project and/or improvement, their current assessed value, the amount of special levy assessed against each parcel of land including a list of the owners thereof and the record of notices to landowners sent pursuant hereof. SECTION 10. Duty of the City Treasurer. Upon the receipt of all documents adverted to in the preceding section, the City Treasurer shall proceed to collect the special levy. SECTION 11. Tax Discount. The Sangguniang Panlungsod may, at its discretion or upon recommendation of the City Treasurer favorably endorsed by the City Mayor, by resolution, authorize the grant of discounts on taxes due herein at such rates and for such period as it may fix, if it deems that the public interest so requires. SECTION 12. Implementing Rules. It shall be the duty of the City Assessor and the City Treasurer to jointly promulgate the rules and regulations implementing the provisions of this Article and such ordinance that may hereafter be promulgated by the Sangguniang Panlungsod, pertaining to specific projects or improvements. ACTIHa SECTION 13. Proceeds of the Special Levy. The proceeds of the special levy on land benefited by public works projects and other improvement shall accrue to the general fund of the City (Sec. 274, RA 7160). ARTICLE I Tax on Transfer of Real Property Ownership SECTION 1. Definition of Terms. For purposes of this Article, real property refers only to lands, buildings and machineries. Buildings refer to all kinds of structure more or less permanently attached to a piece of land, excluding those which are merely superimposed on the soil. SECTION 2. Imposition of Tax. There is hereby levied a tax on the sale, donation, barter, or on any other mode of transferring ownership or title of real property at the rate of fifty percent (50%) of one percent (1%) of the total consideration involved to in the acquisition of the property or of the fair market value as approved by the Sangguniang Panlungsod, whichever is higher. SECTION 3. Duty to Pay Tax. It shall be the duty of the seller, donor, transfer, executor or administrator to pay the tax herein imposed within sixty (60) days from the date of the execution of the deed or from the date of the decedent's death. SECTION 4. Exemptions. The transfer or other disposition of real property pursuant to RA 6657 shall be exempt from this tax. SECTION 5. Time of Payment. The tax herein imposed shall be paid by the seller, donor, transferor, executor, or administrator within Sixty (60) days from the date of the execution of the deed or from the date of the decedent's death. SECTION 6. Surcharge for Late Payment. Failure to pay the levied tax on time shall be subject to a surcharge of twenty-five (25%) percent 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 7. Interest on Unpaid Tax. In addition to the surcharge for late payment, there shall be imposed upon the unpaid amount an interest of Two (2%) percent 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 exceeds thirty-six (36) months. SECTION 8. Administrative Provisions. (a) The Register of Deeds shall, before registering any deed, require the presentation of the evidence of payment of this tax. The City Assessor shall likewise make the same requirement before canceling an old tax declaration and issuing a new one in place thereof. (b) Notary public shall furnish the City Treasurer with a copy of any deed transferring ownership or title to any real property within Thirty (30) days from the date of notarization. CHAPTER VIII General Administrative Provisions ARTICLE A Collection and Accounting of City Taxes and Other Impositions SECTION 1. Tax Period. Unless otherwise provided in this Code, the tax period for all local taxes, fees, and charges imposed under this Code shall be the calendar year. SECTION 2. Accrual of Tax. Unless otherwise provided in this Code, all taxes and charges imposed herein shall accrue on the first (1st) day of January of each year. However, new taxes, fees or charges, or changes in the rate of existing taxes, fees, or charges, shall accrue on the first (1st) day of the quarter next following the effectivity of the Ordinance imposing such new levies or taxes. SECTION 3. Time of Payment. Unless specifically provided herein, all taxes, fees, and charges imposed in this Ordinance shall be paid within the first twenty (20) days of January or each subsequent quarter as the case may be. SECTION 4. Interest, Surcharge and Penalties on Unpaid Taxes, Fees, or Charges. There is hereby imposed a surcharge of twenty-five percent (25%) of the amount of taxes, fees or charges not paid on time and an interest at the rate of two percent (2%) per month of the unpaid taxes, fees or charges including surcharges, until such amount is fully paid, but in no case shall the total interest on the unpaid amount or portion thereof exceed thirty-six (36) months. Where the amount of any other revenue due to the city except voluntary contributions or donations, is not paid on the date fixed in the ordinance, or in the contract, expressed or implied, or upon the occurrence of the event which has given rise to its collection, there shall be collected as part of that amount an interest at the rate not to exceed two percent (2%) per month from the date it is due until it is paid, but in no case shall the total interest on the unpaid amount or a portion thereof exceed thirty-six (36) months. SECTION 5. Collection. Unless otherwise specified, all taxes, fees and charges due to this city shall be collected by the city treasurer or his duly authorized representatives. Unless otherwise specifically provided in this Code or under existing laws and ordinances, the city treasurer is hereby authorized, subject to the approval of the city mayor, to promulgate rules and regulations for the proper and efficient administration and collection of taxes, fees and charges herein levied and imposed. SECTION 6. Issuance of Receipts. It shall be the duty of the City Treasurer or his authorized representative to issue the required official receipt to the person paying the tax, fee or charge wherein the date, amount, name of the person paying and the account for which it is paid, are shown. HCSAIa The Ordinance Number and the specific section thereof upon which collections are based shall invariably be indicated on the face of all official receipts acknowledging payment of taxes, fees, or charges. SECTION 7. Record of Persons Paying Revenue. It shall be the duty of the City Treasurer to keep a record, alphabetically arranged and open to public inspection during office hours, of the names of all persons paying city taxes, fees and charges. He shall, as far as practicable, establish and keep current the appropriate tax roll for each kind of tax, fee or charge provided in this Code. SECTION 8. Accounting of Collections. Unless otherwise provided in this Ordinance and other existing laws and ordinances, all monies collected by virtue of this Ordinance shall be accounted for in accordance with the provisions of existing laws, rules and regulations and credited to the General Fund of the city. SECTION 9. Examination of Books of Accounts. The City Treasurer shall, by himself or through any of his deputies duly authorized in writing, examine the books of accounts and other pertinent records of the business establishments doing business within the city, and subject to city taxes, to ascertain, assess and collect the true and correct amount of the tax due from the taxpayer concerned. Such examination shall be made during regular business hours once every year for every tax period, which shall be the year immediately preceding the examination. Any examination conducted pursuant to the provisions of this Section shall be certified to by the examining official and such certificate shall be made of record in the books of accounts of the taxpayer concerned. In case the examination herein authorized is to be made by a duly authorized deputy of the city treasurer, there shall be written authority issued to the former which shall specifically state the name, address and business of the taxpayer whose books of accounts and pertinent records are to be examined, the date and place of such examination, and the procedure to be followed in conducting the same. The books of accounts kept by the business establishments pursuant to the provision of the National Internal Revenue Code shall be sufficient for determining the correct amount of city taxes and other impositions and establishments shall no longer keep other or separate books of accounts for the purpose. For this purpose, the records of the Revenue District Office of the Bureau of Internal Revenue shall be made available to the city treasurer, his deputy or duly authorized representative. The forms and the guidelines to be observed for the proper and effective implementation of this Section shall be those prescribed by the Department of Finance. SECTION 10. Accrual to the General Fund of Fines, Costs, and Forfeitures. Unless otherwise provided by law or ordinance, fines, costs, forfeitures, and other pecuniary liabilities imposed by the court for violation of any city ordinance shall accrue to the General Fund of the city government. ARTICLE B Civil Remedies for Collection of Revenues SECTION 1. Local Government's Lien. Local taxes, fees, charges and other revenues herein provide constitute a lien, superior to all liens, charges or encumbrances in favor of any person, enforceable by appropriate administrative or judicial action, not only upon any property or rights therein which may be subject to lien but upon also property used in business, occupation, practice of profession or calling, or exercise of privilege with respect to which the lien is imposed. The lien may only be extinguished upon full payment of the delinquent local taxes, fees, and charges including related surcharges and interest. SECTION 2. 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 through distraint of goods, chattels or effects, and other personal property of whatever character, including stocks and other securities, debts, credits, bank accounts, and interest in and rights to personal property, and to levy upon real property and interest in or rights to real property; and (b) By judicial action. Either of these remedies or all may be pursued concurrently or simultaneously at the discretion of the City Treasurer. SECTION 3. Distraint of Personal Property. The remedy by distraint shall proceed as follows: (a) Seizure. Upon failure of the person owing any local tax, fee or charge to pay the same at the time required, the City Treasurer or his deputy may, upon written notice, seize or confiscate any personal property belonging to the person or any personal property subject to the lien, in sufficient quantity to satisfy the tax, fee or charge in question, together with any increment thereto incident to delinquency and the expenses of seizure. In such case, the City Treasurer or his deputy shall issue a duly authenticated certificate based upon the records of this office showing the fact of delinquency and the amount of the tax, fee or charge and penalty due. Such certificate shall serve as sufficient warrant for the distraint of personal property aforementioned, subject to the taxpayer's right to claim exemption under the provisions of existing laws. Distrained personal property shall be sold at public auction in the manner herein provided for. (b) Accounting of Distrained Goods. The officer executing the distraint shall make or cause to be made an account of the goods, chattels or effects distrained, a copy of which signed by himself shall be left either with the owner or person from whose possession the goods, chattels, or effects are taken, or at the dwelling or place of business of that person and with someone of suitable age and discretion, to which list shall be added a statement of the sum demanded and a note of the time and place of sale. CaSAcH (c) Publication. The officer shall forthwith cause a notification to be exhibited in not less than three (3) conspicuous places in the city where the distraint is made, specifying the time and place of sale, and the articles distrained. The time of sale shall not be less than twenty (20) days after notice to the owner or possessor of the property as above specified and the publication or posting of the notice. One place for the posting of the notice shall be at the Office of the City Mayor. (d) Release of Distrained Property upon Payment Prior to Sale. If not any time prior to the consummation of the sale, all proper charges are paid to the officer conducting the same, the goods or effects distrained shall be restored to the owner. (e) Procedure of Sale. At the time and place fixed in the notice, the officer conducting the sale shall sell the goods or effects so distrained at public auction to the highest bidder for cash. Within five (5) days after the same, the City Treasurer, shall make a report of the proceedings in writing to the City Mayor. Should the property distrained be not disposed of within one hundred and twenty (120) days from the date of distraint, the same shall be considered as sold to the local government unit for the amount of the assessment made thereon by the Committee on Appraisal and to the extent of the same amount, the tax delinquencies shall be canceled. Said Committee on Appraisal shall be composed of the City Treasurer as Chairman, with a representative of the Commission on Audit and the City Assessor as Members. (f) Disposition of Proceeds. The proceeds of the sale shall be applied to satisfy the tax including the surcharges, interest, and other penalties incident to delinquency, and the expenses of the distraint and sale. The balance over and above what is required to pay the entire claim shall be returned to the owner of the property sold. The expenses chargeable upon the seizure and sale shall embrace only the actual expenses of seizure and preservation of the property pending the sale, and no charge shall be imposed for the services of the local officer or his representative. Where the proceeds of the sale are insufficient to satisfy the claim, other property may, in like manner, be distrained until the full amount due, including all expenses, is collected. (g) Levy on Real Property. After the expiration of the time required to pay the delinquency tax, fee or charge, real property may be levied on before, simultaneously, or after the distraint of personal property belonging to the delinquent taxpayer. To this end, the City Treasurer shall prepare a duly authenticated certificate showing the name of the taxpayer and the amount of the tax, fee or charge, and penalty due from him. Said certificate shall operate with the force of a legal execution throughout the Philippines. Levy shall be effected by writing upon said certificate of description of the property upon which levy is made. At the same time, written notice of the levy shall be mailed to or served upon the Assessor and Register of Deeds of the city who shall annotate the levy on the tax declaration and certificate of title of the property, respectively, and the delinquent taxpayer or, if he be absent from the city, to his agent or the manager of the business in respect to which the liability arose, or if there be none, to the occupant of the property in question. In case the levy on real property is not issued before or simultaneously with the warrant of distraint on personal property, and the personal property of the taxpayer is not sufficient to satisfy his delinquency, the city treasurer, shall within thirty (30) days after execution of the distraint, proceed with the levy on the taxpayer's real property. A report on any levy shall, within ten (10) days after receipt of the warrant, be submitted by the levying officer to the Sangguniang Panlungsod. (h) Penalty for Failure to Issue and Execute Warrant. Without prejudice to criminal prosecution under the Revised Penal Code and other applicable laws, the City Treasurer, if he fails to issue or execute the warrant of distraint or levy after the expiration of the time prescribed, or if he is found guilty of abusing the exercise thereof by competent authority, shall be automatically be dismissed from the service after due notice and hearing. (i) Advertisement and Sale. Within thirty (30) days after the warrant of the levy, the city treasurer shall proceed to publicly advertise for sale or auction the property or a usable portion thereof as may be necessary to satisfy the claim and cost of sale; and such advertisement shall cover a period of at least thirty (30) days. It shall be effected by posting a notice at the main entrance of the city hall, and in a public and conspicuous place in the barangay where the real property is located, and by publication once a week for three (3) weeks in a newspaper of general circulation in the city. The advertisement shall contain the amount of taxes, fees or charges, and penalties due thereon, and the time and place of sale, the name of taxpayer against whom the taxes, fees or charges are 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 interests. If he fails to do so, the sale shall proceed and shall be held either at the main entrance of the city hall or on the property to be sold, or at any other place as determined by the city treasurer, conducting the sale and specified in the notice of sale. Within thirty (30) days after the sale, the city treasurer or his deputy shall make a report of the sale to the Sangguniang Panlungsod, and which shall form part of his records. After consultation with the Sanggunian, the city treasurer shall make and deliver to the purchaser a certificate of sale, showing proceedings of the sale, describing the property sold, stating the name of the purchaser and setting out the exact amount of all taxes, fees, charges and related surcharges, interests, or penalties: Provided, however, that any excess in the proceeds of the sale over the claim and cost of sales shall be turned over to the owner of the property. The City Treasurer may, by a duly approved ordinance, advance an amount sufficient to defray the costs of collection by means of the remedies provided for in this Code, including the preservation or transportation in case of personal property, and the advertisement and subsequent sale, in cases of personal and real property including improvements thereon. IaHDcT (j) 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 City 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 City Treasurer or his representative. The City Treasurer or his deputy upon surrender by the purchaser of the certificate of sale previously issued to him, shall forthwith return to the latter the entire purchase price paid by him plus the interest of not more than two percent (2%) per month herein provided for, the portion of the cost of sale and other legitimate expenses incurred by him, and said property thereafter shall be free from the lien of such taxes, fees or charges and other related surcharges, interests, and penalties. The owner, shall not, however, be deprived of the possession of said property and shall be entitled to the rentals and other income thereof until the expiration of the time allowed for its redemption. (k) Final Deed of Purchaser. In case the taxpayer fails to redeem the property as provided herein, the City Treasurer shall execute a deed conveying to the purchaser so much of the property as has been sold, free from liens of any taxes, fees, charges, related surcharges, interests and penalties. The deed shall sufficiently recite all the proceedings upon which the validity of the sale depends. (l) Purchase of Property by the City for Want of Bidder. In case there is no bidder for the real property advertised for sale as provided herein or if the highest bid is for an amount insufficient to pay the taxes, fees, or charges, related surcharges, interests, penalties and cost, the City Treasurer shall purchase the property on behalf of the city to satisfy the claim and within two (2) days thereafter shall make a report to his proceedings which shall be reflected upon the records of his office. It shall be the duty of the Registrar of Deeds concerned upon registration with his office of any such declaration of forfeiture to transfer the title of the forfeited property to this city 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 City Treasurer the full amount of the taxes, fees, charges and related surcharges, interests or penalties, and the costs of sale. If the property is not redeemed as provided herein, the ownership thereof shall be fully vested on the city. (m) Resale of Real Estate Taken for Taxes, Fees or Charges. The Sangguniang Panlungsod may, by a duly approved ordinance, and upon notice of not less than twenty (20) days, sell and dispose of the real property acquired the preceding paragraph at public auction. The proceeds of the sale shall accrue to the general fund of this city. (n) Collection of Delinquent Taxes, Fees, Charges or Other Revenues Through Judicial Action. The city may enforce the collection of delinquent taxes, fees, charges or other revenues by civil action in any court of competent jurisdiction. The civil action shall be filed by the City Treasurer within the period prescribed in Section 194 of the Republic Act No. 7160, as implemented under Article 284 of the Implementing Rules and Regulations (IRR). (o) Further Distraint or Levy. The remedies by distraint and levy may be repeated if necessary until the full amount due, including all expenses is collected. (p) Personal Property Exempt from Distraint of Levy. The following property shall be exempt from distraint and the levy, attachment or execution thereof for delinquency in the payment of any local tax, fee or charge, including the related surcharge and interest: 1. Tools and the implements necessarily used by the delinquent taxpayer in the trade or employment; 2. One (1) horse, cow, carabao, or other beast of burden, such as the delinquent taxpayer may select, and necessarily used by him in his occupation; 3. His necessary clothing, and that of all his family; 4. Household furniture and utensils necessary for housekeeping and used for that purpose by the delinquent taxpayer, such as he may select, of a value not exceeding Ten Thousand Pesos (P10,000.00); 5. Provisions, including crops, actually provided for individual or family use sufficient for four (4) months; 6. The professional libraries of doctors, engineers, lawyers and judges; 7. One fishing boat and net, not exceeding the total value of Ten Thousand Pesos (P10,000.00),by the lawful use of which a fisherman earns his livelihood; and 8. Any material or article forming part of a house or improvement of any real property. ARTICLE C Taxpayer's Remedies SECTION 1. Periods of Assessment and Collection. (a) Local taxes, fees, or charges shall be assessed within five (5) years from the date they became due. No action for the collection of such taxes, fees, or charges, whether administrative or judicial, shall be instituted after the expiration of such period: Provided, that taxes, fees, or charges which have accrued before the effectivity of the Local Government Code of 1991 may be assessed within a period of five (5) years from the date they became due. DEIHAa (b) In case of fraud or intent to evade the payment of taxes, fees, or charges, the same may be assessed within ten (10) years from discovery of the fraud or intent to evade payment. (c) Local taxes, fees, or charges may be collected within five (5) years from the date of assessment by administrative or judicial action. No such action shall be instituted after the expiration of said period: Provided, however, that taxes, fees and charges assessed before the effectivity of the LGC of 1991 may be assessed within a period of three (3) years from the date of assessment. (d) The running of the periods of prescription provided in the proceeding paragraphs shall be suspended for the time during which: 1. The treasurer is legally prevented from making the assessment of collection; 2. The taxpayer requests for a reinvestigation and executes a waiver in writing before expiration of the period within which to assess or collect; and 3. The taxpayer is out of the country or otherwise cannot be located. SECTION 2. Protest of Assessment. When the City Treasurer or his duly authorized representative finds that correct taxes, fees, or charges have not been paid, he shall issue a notice of assessment stating the nature of the tax, fee or charge, the amount of deficiency, the surcharges, interests and penalties. Within sixty (60) days from the receipt of the notice of assessment, the taxpayer may file a written protest with the city treasurer contesting the assessment; otherwise, the assessment shall become final and executory. The city treasurer shall decide the protest within sixty (60) days from the time of its filing. In cases where the protest is denied, the taxpayer shall have thirty (30) days from the receipt of denial or from the lapse of the sixty-day period prescribed herein within which to appeal with the court of competent jurisdiction otherwise the assessment becomes conclusive and unappealable. SECTION 3. Claim for Refund of Tax Credit. No case or proceeding shall be maintained in any court for the recovery of any tax, fee, or charge erroneously or illegally collected until a written claim for refund or credit has been filed with the City Treasurer. No case or proceeding shall be entertained in any court after the expiration of two (2) years from the date of payment of such tax, fee or charge, or from the date the taxpayer is entitled to a refund or credit. SECTION 4. Legality of this Code. Any question on the constitutionality or legality of this Code may be raised on appeal within thirty (30) days from the effectivity thereof to the Secretary of Justice who shall render a decision within sixty (60) days from the date of receipt of the appeal: Provided, however, that such appeal shall not have the effect of suspending effectivity of this Code and the accrual and payment of the tax, fee or charge levied herein: Provided finally, that within thirty (30) days after the receipt of the decision or the lapse of the sixty-day period without the Secretary of Justice acting upon the appeal, the aggrieved party may file the appropriate proceedings with a court of competent jurisdiction. SECTION 5. Withdrawal of Tax Exception Privileges or Incentives. Unless otherwise provided for in the Code, beginning January 1, 2004, all local tax exemption privileges or incentives granted to and presently enjoyed by any person, whether natural or juridical, including government owned or controlled corporations are considered withdrawn, except the following: a) Local water district; b) Cooperatives duly registered under RA No. 6938 (Cooperative Code of the Philippines); c) Non-stock and non-profit hospitals and educational institutions; d) Business enterprises certified to by the Board of Investments (BOI) as pioneer or period of six (6) and four (4) years, respectively, from the date of registration; e) Business entity, association, or cooperatives registered under RA No. 6810, otherwise known as the magna carta for countryside and barangay business enterprises or Kalakalan 20; and Unless otherwise repealed by law, business and economic enterprises operating within export processing zones administered by the Export Processing Zone Authority shall continue to enjoy the tax incentives and tax exemption privileges enjoyed under the provisions of PD 66, as amended. ARTICLE D Miscellaneous Provisions SECTION 1. Power to Levy Other Taxes, Fees or Charges. The city may exercise the power to levy taxes, fees or charges on any base or subject not otherwise specifically enumerated in the LGC or taxed under the provisions of the National Internal Revenue Code, as amended, or other applicable laws: Provided, that the taxes, fees or charges shall not be unjust, excessive, oppressive, confiscatory or contradictory to declared national policy. Provided, further, that the ordinance levying such taxes, fees or charges shall not be enacted without any prior public hearing conducted for the purpose. SECTION 2. Publication of the Revenue Code. Within ten (10) days after its approval, a certified copy of this Code shall be published in full for three (3) consecutive days in a newspaper of local circulation. Provided, however, that in cases where there are no newspapers of local circulation, the same may be posted in at least two (2) conspicuous and publicly accessible places. SECTION 3. Public Dissemination of this Code. Copies of this Revenue Code shall be furnished to the city treasurer for public dissemination. SECTION 4. Authority to Adjust Rates. The Sangguniang Panlungsod shall have the sole authority to adjust tax rates as prescribed herein not oftener than once every five (5) years, but in no case shall such adjustment exceed ten percent (10%) of the rates fixed under this Code. DcHSEa CHAPTER IX General Penal Provisions SECTION 1. Penalties for Violation of Tax Ordinance. Any person or persons who violates any of the provisions of this Code or the rules or regulations promulgated by authority of this Code shall, upon conviction, be punished by a fine of not less than One Thousand (P1,000.00) Pesos nor more than Five Thousand (P5,000.00) Pesos, or imprisonment of not less than one (1) month nor more than six (6) months, or both, at the discretion of the court. If the violation is committed by any juridical entity, the President, General Manager, or the individual entrusted with the administration thereof at the time of the commission of the violation shall be held responsible or liable therefor. Punishment by a fine or imprisonment as herein provided for, shall not relieve the offender from the payment of the tax, fee or charge imposed under this Code. CHAPTER X Final Provisions SECTION 1. Separability Clause. If for any reason, any section or provision of this Ordinance shall be held to be unconstitutional or invalid by competent authority, such judgment or action shall not affect or impair the other sections or provisions thereof. SECTION 2. Applicability Clause. All other matters relating to the impositions in this Code shall be governed by pertinent provisions of existing laws and other ordinances. SECTION 3. Repealing Clause. All ordinances, rules and regulations, or part thereof, in conflict with, or inconsistent with any provisions of this Code are hereby repealed or modified accordingly. SECTION 4. Mandatory Review of the Code. The Sangguniang Panlungsod shall have a mandatory review of this Code three (3) years after its effectivity. Amendments to the Code may be effected at anytime when the Sanggunian Panlungsod deemed it vital and necessary. SECTION 5. Effectivity. This Code shall take effect on January 9, 2004. CERTIFIED CORRECT: ROMEO N. PEREZ City Secretary to the Sanggunian HON. CHARMLAINE A. ORDOEZ City Councilor/SKF President HON. VICTOR G. DY City Councilor/LMB President HON. JOSE P. MEDRANO City Councilor HON. RUBEN G. TUMBAGA City Councilor HON. JOSELITO A. ORTIZ, JR. City Councilor HON. EDWIN G. LUCAS City Councilor HON. ALEJANDRO Q. UY, III City Councilor HON. EUGENIO V. ASIRIT City Councilor HON. EDGARDO O. ATIENZA City Councilor HON. EDGAR M. DE LUNA City Councilor HON. LEONCIO N. DALIN City Councilor ATTESTED: HON. MICHAEL JOHN C. DELMENDO City Councilor and Presiding Pro-Tempore APPROVED: HON. DIOSDADO B. RAMIREZ Acting City Mayor n Note from the Publisher: Copied verbatim from the official copy.