Revised Omnibus Tax Ordinance of the City of Cebu

June 21, 1993 CEBU CITY COUNCIL RESOLUTION NO. 2480 AN ORDINANCE REVISING THE CITY TAX ORDINANCE NO. I, OTHERWISE KNOWN AS "THE OMNIBUS TAX ORDINANCE OF THE CITY OF CEBU" AS AMENDED Excerpt from the Minutes of the Regular Session Held by the Sangguniang Panlungsod of the City of Cebu in its Session Hall on June 21, 1993. PRESENT: Hon. Alvin B. Garcia Pres. Officer Hon. Rodolfo Y. Cabrera Pres. Protempore Hon. Eleno V. Abellana Majority Floor Leader Hon. Joy A. G. Young Asst. Maj. Floor Leader Hon. Ronald R. Cuenco Minority Floor Leader Hon. Christopher I. Alix Member Hon. Jessie M. Aznar Member Hon. Ruben C. dela Cerna Member Hon. Manuel L. Concepcion Member Hon. Rico R.F.S. Holganza Member Hon. Laurito M. Malinao Member Hon. Renato V. Osmea Member Hon. Ananias G. Ouano Member Hon. Ramon B. Quisumbing Member Hon. Michael L. Rama Member Hon. Arnulfo R. Ravina Member Hon. Felixberto A. Rosito Member Hon. Fe Mantua Ruiz Member Hon. Charles T. Vailoces Member ABSENT: None The Sangguniang Panlungsod of the City of Cebu, on motion of Member Cabrera, seconded by Member Aznar, RESOLVED, to approve the following City Tax Ordinance: CITY TAX ORDINANCE NO. LXIX WHEREAS, City Tax Ordinance No. 1, otherwise known as the "Omnibus Tax Ordinance of the City of Cebu" enacted in the year 1974 was mainly based on the Local Tax Code promulgated under Presidential Decree 231 as amended by Presidential Decree No. 426; WHEREAS, since then so many of its provisions have been amended by numerous city tax ordinances of the City of Cebu; WHEREAS, some provisions of the Omnibus Tax Ordinance are also affected by the Local Government Code of 1991; WHEREAS, in order to consolidate all the aforementioned amendments and to update it in accordance with the provisions of existing laws, there arises a need to revise the Omnibus Tax Ordinance of the City of Cebu. NOW, THEREFORE, the Sangguniang Panlungsod of the City of Cebu, in a regular session assembled, do hereby ordain: CHAPTER I General Provisions SECTION 1. Title . This Ordinance shall be known and cited as the REVISED OMNIBUS TAX ORDINANCE OF THE CITY OF CEBU. SaTAED SECTION 2. Purpose . This Ordinance shall govern the levy, assessment, collection and payment of city taxes, fees, charges and other impositions, whether for revenue or regulatory purposes, and prescribe administrative fines and penalties for violation thereof, within the territorial jurisdiction of the City of Cebu. SECTION 3. Application or Coverage . Subject to the provisions of pertinent laws in force or which may hereafter be promulgated, this Ordinance shall apply to and cover all persons engaged in any occupation or business, or those exercising some privileges within the City of Cebu; the imposition of fees and charges for services rendered in connection with any business, profession or occupation being conducted therein, and to all acts or transactions performed or to be carried within its territorial limits, irrespective of whether they are temporary, transitory, or partly being done in another city, municipality or jurisdiction, and upon which acts or transactions, taxes, licenses or fees shall be levied, by virtue hereof, for local public purposes. CHAPTER II General Administrative Provisions SECTION 4. City Taxes, Fees and Other Charges, Incidence of. No person shall be issued a permit or license to engage in or pursue any occupation or calling, or conduct and maintain any business, or exercise any privilege within the territorial limits of the City, without first having paid the corresponding taxes, fees or charges therefor. SECTION 5. Application for License or Permit; False Statements . Except as otherwise provided, any person desiring to engage in any business, trade, occupation or calling shall first submit a written application therefor, on a form prescribed for the purpose, to the City Mayor, for the corresponding permit. The application shall state the name, citizenship of applicant, the business style or name, if any, a full description of the business, trade occupation or calling, the particular place where the same shall be conducted, and such other pertinent information and data as may be required. If the applicant deliberately makes false statements regarding his business, trade, occupation or calling, the City Mayor may revoke the license or permit and the applicant or licensee may be prosecuted in accordance with the penal laws. SECTION 6. Issuance of License . No license or permit shall be issued or granted by the City Mayor, unless the applicant therefor presents the official receipts evidencing payment of the corresponding taxes or fees, and such other requirements provided for elsewhere in this Ordinance. In addition to the requirements stated in the next preceding paragraph, no business license shall be issued without first presenting a realty tax clearance for all real properties located within the territorial limits of the City of Cebu owned by the proprietor of a single proprietorship business or by the managing partner of a partnership firm or by a corporation doing business in Cebu City. SECTION 7. Term of License or Permit . No license or permit for any business, trade, occupation or calling shall be granted for a period of more than one year. Every license or permit thus granted shall take effect from the date of issue and shall expire on the date specified therein but not beyond December 31 of the year in which it is issued. SECTION 8. Payment of Fixed Taxes and Fees . All fixed taxes, fees or charges imposed under this Ordinance shall accrue on the first day of January of each calendar year as regards persons then liable. Unless otherwise specified, all fixed taxes are payable at the option of the taxpayer, either annually, on or before the twentieth day of January, or quarterly, on or before the twentieth day of January, April, July and October. SECTION 9. Place of Business . Unless its nature requires otherwise, business, trade, occupation or calling licensed under this ordinance shall be conducted or exercised only in the place specified in the license or permit. Any person who desires to conduct the same kind or line of business, trade, occupation or calling in any place other than that specified in said license or permit shall secure a separate license or permit for such business, trade, occupation or calling, and pay the corresponding tax and/or fee imposed under this Ordinance. A business with unexpired license may be transferred to another site within the City without additional tax, but only with previous approval by the City Mayor, and upon payment of the corresponding zoning and permit fees. SECTION 10. Separate License or Permit for Different Kinds of Business or Establishment . In case a person desires to conduct the same kind or line of business or trade in another place or establishment within the City, in addition to or aside from the place specified in his license or permit, he shall secure a separate license or permit for such additional business or trade and pay the corresponding tax or fee specified and imposed in this Ordinance. Except as otherwise provided in this Ordinance, if a person desires to engage in more than one kind or line of business, trade, occupation or calling, he shall pay the tax or fee imposed on each separate or different kind of business, trade, occupation or calling, notwithstanding the fact that he may conduct or operate all such distinct business, trade, occupation or calling in one establishment only. ScaHDT SECTION 11. Production or Exhibition of Mayor's Permit and Official Receipt of Payment . The Mayor's permit as well as the official receipt showing payment of the fixed tax, fee or charge shall be exhibited conspicuously in or at the place where the business occupation or privilege is conducted or exercised. In the case of peddlers or traveling agents or other persons having no fixed place of business, such permit and receipt shall be kept in the physical possession of the holder, or his authorized representative, for instant production or exhibition upon demand by the authorities. SECTION 12. When Licensee or Permittee Retires from Business . Unless otherwise specifically provided in this Ordinance, any person who desires to retire from his business, trade, occupation or calling, may do so by surrendering his license or permit to the City Treasurer within ten (10) days from the date of the last entry in his books of accounts, and by filing the corresponding returns or statement of gross sales or receipts for determination of the taxes due. If the tax paid during the year be less than the tax due on said gross sales on receipts of the current year, the difference shall be paid before the business is considered officially retired. Provided, That if full payment of the annual tax or fee has been made by the person so retiring from such business, trade or occupation, under no circumstance shall refund be made corresponding to the unexpired period. For failure to surrender the license or permit within the period herein prescribed, the business or occupation shall be deemed as being continued, and the taxes or fees corresponding, at least, to the succeeding quarter shall become due and payable. SECTION 13. When Ownership of Business is Transferred; Not Considered New Business . Whenever the ownership of a business already existing and operating under license or permit changes in form, as from single proprietorship to partnership or corporation, or whenever the same business is carried on under a new name and style, or the business is transferred to different owners but is continued or carried on in its entirety as the original or the same business establishment, the same shall not be considered new business for purposes of enabling the owner or operator thereof to pay a lower rate of tax or fee, but shall be deemed as a continuation of and subject to the rates of taxes or fees applicable to the original or existing business. SECTION 14. Death of a Licensee or Permittee . When the owner or operator of a business operating under license or permit dies and the same business is continued by the person or persons interested in his estate, no additional payment shall be required for the unexpired portion of the term for which the tax or fee was paid. STHDAc SECTION 15. Inspection of Business Establishment . Any establishment or place where business, occupation or privilege is conducted or exercised may at all times be subject to inspection by any official having to do with public health, welfare, and safety, and who has technical and official authority on such matters, to see to it that the requirements of existing laws and applicable ordinances and/or rules and regulations are duly complied with. Upon the recommendation of said official, the license or permit of the business establishment may be revoked by the City Mayor for non-compliance with said requirements. The owner or operator of a business establishment whose license or permit has been revoked for cause shall not be entitled to any refund for the unexpired portion of the license or permit. SECTION 16. Keeping of Taxpayer's Book of Accounts and Other Records . It shall be the duty of every person, partnership, corporation or association doing business within the territorial jurisdiction of the City of Cebu to keep regular books of accounts and/or other records required by the National Internal Revenue Code and regulations issued under which shall truly reflect all transactions of the business, trade or occupation, and make the same available for examination by the City Treasurer or his duly authorized deputies. If the taxpayer keeps his regular books of accounts in the principal or main office located outside the City of Cebu, he shall keep a sales journal to record the true and correct sales or receipts of his business within the City of Cebu which shall also be made available for purposes of inspection and examination by the City Treasurer or his duly authorized deputies. If a business has a gross quarterly sales or receipts of P25,000.00 or more it shall submit a quarterly report to the City Treasurer duly certified by a Certified Public Accountant. SECTION 17. Issuance of Sales Invoices and Receipts . It shall be the duty of every person, firm or corporation engaged in any business to issue the proper invoice for all goods, merchandise or materials sold including services rendered and to issue the corresponding official receipt for all payments received by the business. TADaES SECTION 18. Prohibition on Separate Charging of City Tax . No person, partnership or corporation doing business in Cebu City shall charge its customer or client any city tax separate from the value of the goods or merchandise being sold or service being rendered. SECTION 19. Authority of City Treasurer to Promulgate Rules and Regulations . The City Treasurer shall have the authority to promulgate such rules and regulations as may be necessary for the effective implementation of the provisions of this Ordinance. SECTION 20. Surcharge or Interest for Late Payments . Except as otherwise provided, payment of taxes, fees or charges made after the period fixed in this Ordinance shall be subject to surcharges of twenty-five (25%) percent plus interest at the rate not exceeding two (2%) percent 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. (Sec. 169, LGC) SECTION 21. Authority of the City Treasurer to Compromise . Except as otherwise provided, for violation of any provision of this Ordinance and before the corresponding complaint shall have been filed in the proper court, the City Treasurer may impose a compromise penalty of FIVE HUNDRED (P500.00) PESOS per count. IDTcHa CHAPTER II * Rules of Construction SECTION 22. General Rule . Words and phrases used in this Ordinance shall be construed in their ordinary import and concept unless the contrary intent is manifested. SECTION 23. Gender and Number . Words in the singular number or masculine gender may likewise refer to or cover the plural number or feminine gender and vice-versa. SECTION 24. Business Covered by Two Provisions . Where a business or occupation is taxed under two or more sections of this Ordinance each of which impose a different rate of tax or fee, the provision under which the City may realize more income shall govern, unless the clear intent is to apply both under different concepts upon the business or occupation so taxed. SECTION 25. Coverage in Case of Doubt . In case of any fair or reasonable doubt whether or not a certain person, business, trade or occupation is within the coverage of this Ordinance, the doubt shall be resolved in favor of the City. SECTION 26. Incidental Business, Not Taxable . Where a person or entity is already taxed on its principal business, it may not be taxed on those activities incidental to and inseparable from its main business. SECTION 27. Business, What Constitute . The test whether a particular activity is business or not depends upon the principal purpose of the undertaking. It is a business if it is carried on for profit or gain. Thus, a private garage of a transportation company used solely for keeping its vehicles is not in the business of keeping or maintaining a garage and, therefore, does not constitute separate business subject to tax. CHAPTER IV Definition of Terms SECTION 28. Definition of Terms . Whenever used in this Ordinance, the following terms shall convey the meaning indicated, viz: (a) Agricultural product includes the yield of the soil, such as corn, rice, wheat, rye, hay, coconut, sugar cane, tobacco, root crops, vegetables, fruits, flowers, etc., and their by-products; ordinary salt; all kinds of fish; poultry, livestock and animal products, whether in their original form or when preserved in a more convenient and marketable form through the simple processes of freezing, drying, salting, smoking, and stripping. EITcaH (b) Amusement is a pleasurable diversion and entertainment. It is synonymous to recreation, relaxation, avocation, pastime or fun. (c) Amusement places includes theaters, cinematographs, concert halls, circuses and other places of amusement where one seeks admission to entertain himself by seeing or viewing the show or performance. It includes those places where one sees admission to entertain himself by direct participation. (d) Bar/Cocktail Lounge includes any place or establishment whose principal business is the sale of alcoholic beverages or liquors of any kind to be used or consumed within its premises. A bar that allows music or dancing within its premises shall be considered a nightclub, cabaret, dancing school, or dance hall as the case may be. (e) Berthing, fee is the amount assessed against a vessel for mooring or berthing along the wharf, channel, or marginal wharf, along the Reclamation Area; or for mooring or making fast to a vessel so berthed; or for coming or mooring within any slip, or channel under the jurisdiction of the City of Cebu. The owner, agent, operator or master of the vessel is liable for this charge. (f) Boarding house includes any house where boarders are accepted for compensation by the week or by the month, and where meals are served to boarders only. (g) Brewer includes all persons who manufacture fermented liquors of any description, for sale or delivery to others, but does not include manufacturers of basi, tapuy or similar domestic fermented liquors, whose daily production does not exceed two hundred gauge liters. (h) 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. (i) Business means a commercial activity customarily engaged in as a means of livelihood and typically involving some independence of judgement and power of decision. (j) Business Agent ( Agente de negocios ) includes all persons who act as agents of others in the transaction of business with any public officer, as well as those who conduct collecting, advertising, employment or private detective agencies. (k) Cabaret includes any place or establishment where dancing is permitted to the public in consideration of any admission, entrance, or any other fee paid on, before or after the dancing, and where professional hostesses or dancers are employed. (l) Calling means one's regular business, trade, profession, vocation, or employment which does not require the passing of an appropriate government board or bar examination, such as professional actors and actresses, hostesses, masseurs, commercial stewards and stewardesses, etc. (m) Capital signifies the actual estate, whether in money or property owned by an individual or corporation; it is a fund with which it transacts the business, which would be liable to its creditors, and which, in case of insolvency, passes to a receiver. (n) Capital Investment is the capital which a person puts in any undertaking, or which he contributes to the common stock of a partnership, corporation, or any other juridical entity or association. (o) Carenderia refers to any public eating place where foods already cooked are served at a price. (p) Charges refer to pecuniary liability, as rents or fees against property, persons or organizations. (q) Collecting Agency includes any person other than a practising lawyers, engaged in the business of collecting or suing debts or liabilities placed in his hands, for said collection or suit, by subscribers or customers applying and paying for such service. (See Mercantile Agency) (r) Compounder refers to any person who, without rectifying, purifying, or refining distilled spirits, shall, by mixing such spirits, wine or other liquor with any materials except water, manufacture any intoxicating beverage whatever. (s) Contractors include persons, natural or juridical not subject to tax under this Chapter IX of services for a fee, regardless or 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. A person who merely furnishes materials or supplies without fabricating them into, or consuming them inn the performance of the work of the general building contractor does not necessarily fall within this definition. A Specialty Contractor is a person whose operations pertain to the performance of construction work requiring special skill and whose principal contracting business involves the use of specialized building traders or crafts. (t) Dancing School includes any establishment or place where ballroom dancing is taught and permitted to the public, in consideration of an enrollment, admission, membership, or other fees. (u) Dealers mean one whose business is to buy and sell merchandise, goods, and chattels, as a merchant. He stands immediately between the producer or manufacturer and the consumer, and depends for his profit not upon the labor he bestows upon his commodities but upon the skill and foresight with which he watches the market. (v) Distillers of Spirits comprise those who distill spirituous liquors by original and continuous distillation from mash, wort, wash, sap, or syrup through continuous closed vessels and pipes until the manufacture thereof is complete. (w) Fee means a charge fixed by law or government agency for the services of public officer. (x) Franchise shall be understood to include any special right or privilege granted by the government. (y) Gross Receipts include all monies and properties received in consideration of services rendered or articles sold, exchange or leased without any deduction; the whole amount of the receipts of the business before the cost of production is deducted therefrom. (z) Hotel includes any house or building or portion thereof in which any person or persons may be regularly harbored or received as transients or guests. A hotel shall be considered as living quarters and shall have the privilege to accept any number of guests within its capacity to accommodate, and to serve food to guests therein. (aa) Lending Investor includes all persons who make a practice or business of lending money for themselves or for others at interest. (bb) Lessor includes any person engaged in the business of leasing or sub-leasing real property rented or offered for rent including, but not limited to, shopping mall operators and supermarket space owners. (cc) Licence or Permit is a right or permission granted in accordance with law, by a competent authority, to engage in some business or occupation or to engage in some transaction. (dd) Lodging House includes any house or buildings, or portion thereof, in which any person or persons may be regularly harbored or received as transients, for compensation. Taverns or inns shall be considered as lodging houses. IDEScC (ee) Manufacturer includes every person who, for the purpose of sale or distribution to others and not for his own use or consumption, by physical or chemical process: (1) alters the exterior texture or form, or inner substance of any raw material, or manufactured or partially manufactured product in such manner as to prepare it for a special use or uses to which it could not have been put in its original condition; (2) alters the quality of any such raw material or manufactured or partially manufactured product so as to reduce it to marketable shape, or prepare it for any use of industry; or (3) combines any raw material, or materials or products of the same or of a different kind, in such manner that the finished product of such process or manufacture can be put to a special use or uses to which such material, or manufactured or partially manufactured product in its original condition could not have been put. (ff) Manufacturer of Cigars or Cigarettes includes those whose business is to make or manufacture cigars or cigarettes or both for sale, or who employ others to make or manufacture cigars or cigarettes for sale; but the term does not include artisans or apprentices employed to make cigars or cigarettes from materials supplied by the employer, the latter being, lawfully engaged in the manufacture of cigars and/or cigarettes. (gg) Manufacturer of Tobacco includes every person whose business is to manufacture tobacco or snuff, whether such manufacture by cutting, pressing, grinding, or rubbing any raw or leaf tobacco, or otherwise preparing raw or leaf tobacco, or manufacture or partially manufactured tobacco and snuff, or putting up for consumption scraps, refuse, or stems of tobacco resulting from any waste by sifting, twisting, screening, or by any other process. (hh) Market Premises refers to any open space in the market compound; part of the market lot consisting of bare ground not covered by market buildings, usually occupied by transient vendors specially during market days. (ii) Mercantile Agency refers to any person engaged in the business of gathering information as to the financial standing, ability, or credit of persons engaged in business, and reporting the same to subscribers or to customers applying and paying therefor. (jj) Money Shop is an extension service unit of a banking institution usually operating in the public markets, with authority to accept money for deposit and extend short-term loans for specific purposes. (kk) Motel includes any house or building, or portion thereof, in which any person or persons may be regularly harbored or received as transient or guests, and which is provided with a common enclosed garage or individually enclosed garage where such transients or guests may park their motor vehicles. (ll) Motor Vehicle means any vehicle propelled by any power other than muscular power using the public roads, but excepting road rollers, trolley cars, street-sweepers, sprinklers, lawn mowers, bulldozers, graders, fork-lifts, amphibian trucks and cranes if not used on public roads, vehicles which run only on rails or tracks, and tractors, trailers and traction engines of a kind used exclusively for agricultural purposes. (mm) Occupation means one's regular business or employment, or any activity which principally takes up one's time, thought and energies. It includes any calling, business, trade, profession or vocation. (nn) Operator includes the owner, manager, administrator or any other person who operates or is responsible for the operation of business establishment or undertaking. (oo) 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. Whether a peddler is a wholesale peddler or a retail peddler of a particular commodity shall be determined from the definitions of a wholesale dealer or retail dealer, as provided for in this Ordinance. (pp) Person means every physical or moral, natural or juridical and legal being, susceptible of rights and obligations, or of being the subject of legal relations. (qq) Privilege means a right or immunity granted as a peculiar benefit, advantage or favor. (rr) 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, etc. (ss) Public Market refers to any place, building, or structure or any kind designated as such by the City Council, excluding public streets, plazas and parks and the like. (tt) Real Estate Broker includes any person, other than a real estate salesman as hereinafter defined, who for another, and for a compensation or in the expectation or promise of receiving compensation, (1) sells or offers for sale, buys or offers to buy, lists, or solicits for prospective purchasers, or negotiates the purchase, sale or exchange of real estate or interest therein; (2) or negotiates loans on real estate; (3) or leases or offers to lease or negotiates the sale, purchase or exchange of real estate or improvements thereon; (4) or shall be employed by or on behalf of the owner or owners of lots or other parcels of real estate at a stated salary, on commission, or otherwise, to sell such real estate or any parts thereof in lots or parcels. Real Estate Salesman means any natural person regularly employed by a real estate broker to perform in behalf of such broker any or all of the functions of a real estate broker. One act of a character embraced within the aboved definition does not include a person who shall directly perform any of the acts aforesaid with reference to his own property, where shall constitute the person performing or attempting to perform such acts are performed in the regular course of or as an incident to the management of such property; nor shall they apply to persons acting pursuant to a duly executed power of attorney from the owner authorizing final consummation by performance of a contract conveying real estate by sale, mortgage or lease; nor shall they apply to any receiver, trustee or assignee in bankruptcy or insolvency, or to any person acting pursuant to the order of any court; nor to a trustee selling under a deed of trust. Real Estate Dealer includes any person engaged in the business of buying, selling, or exchanging, leasing, or renting property as principal and holding himself out as a full or part-time dealer in real estate, or as an owner of rented property or properties rented or offered to rent for an aggregate amount of one thousand pesos or more a year. Any person shall be considered as engaged in business as real estate dealer by the mere fact that he is offering for rent a real property for an aggregate amount of one thousand pesos or more a year. (uu) Real Property refers only to lands, buildings, and machineries which are intended by the owner of the land or building for an industry or works which may be carried on in a building or on a piece of land, and which tend directly to meet the needs of the said industry or works. (vv) Rectifier comprises every person who rectifies, purifies, or refines distilled spirits or wines by any process other than by original and 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 be also be regarded as a rectifier and as being engaged in the business of rectifying. Repacker of Wines or Distilled Spirits includes all persons who remove wines or distilled spirits from the original container, for repacking and selling the same at wholesale. (ww) Rental means the value of the consideration whether in money or otherwise, given for the employment or use of a thing. (xx) Residents refer to natural persons who have their habitual residence in the City of Cebu, wherein they exercise their civil rights and fulfill their civil obligations, and to juridical persons for which the law fixes their residence to be in the City of Cebu. Juridical persons are deemed residents of the City of Cebu if their legal representation is established, or their principal functions are exercised within the territorial jurisdiction of the city. CDAHaE (yy) Restaurant refers to any place which provides food to the public and accepts orders from them at a price. This term includes caterers. (zz) Retail means a sale where the purchaser buys the commodity for his own consumption, irrespective of the quantity of the commodity sold. (aaa) Retail Dealer in Fermented Liquor includes every person, except retail dealers in tuba, basi, and tapuy, who for himself or on commission sells or offers for sale fermented liquors in quantities of five liters or less at any one time and not for resale. (bbb) Retail Tobacco Dealer includes every person who for himself or on commission sells leaf tobacco or offers the same for sale to any person except a registered dealer in leaf tobacco or a manufacturer of cigars, cigarettes, or manufactured tobacco; but the term does not include a planter or producer so far as it concerns the sale of leaf tobacco of his own production. (ccc) Retail Liquor Dealer includes every person except a retail vino dealer, who for himself or on commission sells or offers for sale wine or distilled spirits other than denatured alcohol, in quantities of five liters or less at any one time and not for resale. (ddd) Retail Vino Dealer includes every person who for himself or on commission sells or offers for sale only domestic distilled spirits in quantities of five liters or less at any one time and not for resale. DCATHS (eee) Revenue includes taxes, fees and charges that the city collects and receives into the City Treasury for public purposes. (fff) 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. (ggg) Stall refers to any allotted space or booth in the public market where merchandise of any kind is sold or offered for sale. (hhh) Stockbroker includes all persons whose business it is, for themselves as such brokers or for other brokers, to negotiate purchases or sales of stock, bonds, exchange, bullion, coined money, bank notes, promissory notes, or other securities; but does not include underwriters for one or more investment companies as defined in the Investment Company Act; Dealers in Securities all persons who for their own account are engaged in the sale of stock, bonds, exchange, bullion, coined money, bank notes, promissory notes, or other securities. (iii) 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. (jjj) Wharfage means a fee assessed against the cargo of a vessel engaged in foreign or domestic trade based on the quantity, weight or measure received and/or discharged by such vessel. The owner, consignee or agent of the cargo is the person liable for such charge. (kkk) Wholesale means a sale where the purchaser buys the commodity for resale regardless of the quantity of the transaction. (lll) Wholesale Dealer of Distilled Spirits and Wines comprehends every person who for himself or on commission sells or offers for sale wines or distilled spirits in larger quantities than five liters at any one time, or who sells or offers the same for sale for sale for the purpose of resale, irrespective of quantity. (mmm) Wholesale Dealer in Fermented Liquor means anyone who for himself or on commission sells or offers for sale fermented liquor in larger quantities than five liters at any one time, or who sells or offers for sale such fermented liquors (excluding tuba, basi, tapuy and similar domestic liquors) for the purpose of resale, regardless of quantity. (nnn) Wholesale Tobacco Dealer comprehends every person who for himself or on commission sells or offers for sale cigars, cigarettes or manufactured tobacco in larger quantities than two hundred cigars, eight hundred cigarettes or five kilos of manufactured tobacco at any one time, or who sells or offers for sale the same for the purpose of resale, regardless of quantity; retail tobacco dealer comprehensive every person who for himself or on commission sells or offers for sale not more than two hundred cigars, not more than eight hundred cigarettes, or not more than five kilos of manufactured tobacco at any one time and not for resale. CHAPTER V Tax on Transfer of Real Property Ownership SECTION 29. Rate of Tax . There shall be imposed, levied and collected a tax on transfer of real property ownership in connection with the sale, donation, barter, or any other mode of transferring ownership or title of real property at the rate of one half (1/2) of one percent (1%) of the total consideration involved in the acquisition of the property or of the fair market value thereof, as determined by the City Assessor or the fair market value based on the zonal valuation as determined by the BIR, whichever is higher. The sale, transfer or other disposition of real property pursuant to Republic Act 6657 shall be exempt from this tax. (Sec. 135 (a), LGC) SECTION 30. Persons Required to Pay the Tax . It shall be the duty of the seller, donor, transferer, executor or administrator to pay the tax herein imposed within sixty (60) days from the date of the execution of the deed as regards sale, barter, donation or any mode of transferring ownership or from the date of the decedent's death in the case of transfer by succession; PROVIDED, HOWEVER, That before payment of the transfer tax to the Office of the City Treasurer, he/she shall be required to present first a receipt evidencing payment of capital gain tax, if so required by the BIR, covering the property which is the subject of the transfer of ownership under any mode of transfer herein provided. SECTION 31. Registry of Deeds, City Assessor, Notaries Public, Duties of. For the purpose of this Ordinance, the Registry of Deeds of the City of Cebu shall, before registering any deed, require the presentation of evidence of payments of this tax. The City Assessor shall likewise make the same requirement before cancelling an old tax declaration and issuing a new one in place thereof. Notaries 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. (Sec. 135 (b), LGC) SECTION 32. Penalty Clause. Failure to pay the tax as provided for in Section 29 hereof within the time fixed herein, shall subject the taxpayer to a surcharge and interests provided under Section 20 of this Ordinance. aATHES CHAPTER VI Tax on the Business of Printing and Publication SECTION 33. Persons Required to Pay the Tax . Every person, partnership, or corporation engaged in the business of printing and/or publication of books, cards, posters, leaflets, handbills, certificates, receipts, receipts, pamphlets, and other similar nature shall pay to the City Treasurer an annual tax computed at three-fourths (3/4) of one percent (1%) of the gross receipts for the preceding calendar year. (Sec. 136, LGC) In the case of a newly started business, the tax shall be one-twentieth (1/20) of one percent (1%) of the capital investment which shall be payable upon application for the corresponding permit from the Office of the City Mayor. The receipts from the printing and/or publishing of books or other reading materials prescribed by the Department of Education, Culture and Sports as school texts or references shall be exempt from the tax herein imposed. (Sec. 136, LGC) CHAPTER VII Franchise Tax SECTION 34. Persons Covered; Rate of Tax. Every person, partnership or corporation enjoying a franchise to operate within the territorial jurisdiction of the City of Cebu shall pay to the City Treasurer a franchise tax computed at the rate of three fourth (3/4) of one (1) percent of the gross receipts derived by the business during the next preceding calendar year. In the case of newly started business, the tax shall be one-twentieth (1/20) of one percent (1%) of the capital investment. (Section 137, LGC) CHAPTER VIII Sand and Gravel Tax SECTION 35. Rate of Tax . The City of Cebu shall levy and collect a ten percent (10%) tax on the fair market value in the locality per cubic meter of the ordinary stones, sand, gravel, earth, and other quarry resources, as defined under the National Internal Revenue Code, as amended, extracted from public lands or from the beds of seas, lakes, rivers, streams, creeks, and other public waters within its territorial jurisdiction. (Sec. 138, LGC) acSECT SECTION 36. Time and Manner of Payment . The tax mentioned in the next preceding section shall be due and payable within five (5) days after the full quantity of the sand, gravel and/or other quarry resources stated in the permit shall have been extracted or within five (5) days after the end of every calendar month following the issuance of the said permit, whichever comes first: Provided, however, that actual extraction may only be effected after the amount equivalent to the estimated tax due has been deposited with the Office of the City Treasurer. (New) CHAPTER IX Professional Tax SECTION 37. Who are Required to Pay Professional Tax . Every person who is legally authorized to practice his profession or pursue his occupation or calling and who is actively engaged in such occupation or calling and who has principal office or domicile in the City of Cebu shall pay to the City Treasurer an annual tax in the sum indicated hereunder, viz: HScaCT (a) For lawyers, medical practitioners, architects, certified public accountants, civil, electrical, chemical, mechanical, mining, sanitary, agricultural, industrial, geodetic engineers, electronic and communication engineers, chief motor engineers, marine chief engineers, naval architects, master mariners, licensed ship masters, registered master plumbers, pharmacists, medical technologists, nutritionists, customs brokers, real estate brokers, veterinarians, dentists, optometrists, opticians, mechanical plant engineers, junior mechanical/electrical engineers, and certified plant mechanics unless they are professional mechanical/electrical engineers who have already paid the corresponding professional tax for professional mechanical/electrical engineers as the case may be. (Sec. 139, LGC) P300.00 (b) For interior decorators, marine surveyors, registered electricians, food and sugar technologists, insurance agents and sub-agents, actuaries, stock brokers, professional consultants, commercial aviators, professional appraisers or connoisseurs of tobacco and other domestic or foreign products, registered radio-TV technicians, land surveyors, registered nurses, chiropodists, hostesses, tattooers, masseurs, statisticians, commercial stewards and stewardesses, flight attendants, insurance adjusters, dieticians, embalmers, certified morticians, foresters, geologists, jockeys, professional actors, and actresses, pelotaris, stage models, radio-TV newscasters/announcers, radio-TV movie-stage directors, TV movie-stage production designers, professional basketball players, golfers, boxers, tennis players, bowlers, chess players and other players of professional games supervised by the games and amusement board, professional athletes, coaches and assistant coaches, professional athletic trainers, professional animal trainers, hotel or restaurant chiefs, sales supervisors/managers, professional print, couturiers, professors or instructors of private universities, colleges and vocational schools, registered tourist guides, foreign exchange dealers/money changers, x-ray technicians, chief mates, second mates, third mates, marine second engineers, marine third engineers, marine fourth engineers, chemists, associate and assistant electrical/mechanical engineers and marine officers; PROVIDED, That in the case of those chemists, associate and assistant electrical/mechanical engineers and marine officers who have already paid the corresponding occupation tax for chemical engineers, electrical/mechanical engineers, and marine or second electrical/mechanical engineers, respectively, should no longer be required to pay the occupation tax for chemists, associate or assistant electrical/mechanical and marine officers; midwives and therapists who have already paid the corresponding tax for nurses, shall no longer be required to pay the occupation tax for midwives and therapists, respectively. P150.00 SECTION 38. Duty of Employers to Require Payment of Tax . Any individual partnership or corporation employing a person who is subject to professional or occupational tax shall require payment by that person of the tax on his profession or occupation before employment, and annually thereafter. Professional exclusively employed in the government shall be exempted from payment of this tax. Any person subject to the professional tax shall write in deeds, receipt, prescriptions, reports, book of accounts, plans and designs, surveys and maps, as the case may be, the number of the official receipts issued to him. SECTION 39. Time and Manner of Payment of Tax . The professional tax shall be due and payable on and before the thirty-first (31st) day of January each year. Any person who begins to practice his profession after the month of January must, however, pay the full amount of the tax for calendar year before engaging therein. A line of profession does not become exempt even if conducted with some other profession for which the tax has been paid. SECTION 40. Duty of City Treasurer to Keep a Register of Professionals . It shall be the duty of the City Treasurer to keep a register of all professionals who are engaged in the practice of their professions, and whose principal office or domicile is located in the City of Cebu. (Sec. 139, LGC) CHAPTER X Mayor's Permit on Certain Occupation or Calling SECTION 41. Persons Required to Pay the Mayor's Permit Fees . The following persons shall pay an annual Mayor's Permit Fee in accordance with the rates hereunder indicated, to the City Treasurer before they can actively engage in the practice of their occupation or calling, Provided, that this section shall not apply to the persons who are exclusively in the government service, viz: (a) For waiters, waitresses and cook helpers of restaurant and other eatery establishments, bakery helpers; store clerks, salesgirls, salesmen, security guards, and watchmen, orchestra/band conductors or conductress; instructress of dancing; martial arts and physical fitness schools, butchers and butcher keepers, bakers; culinary specialists; singers; dancers; combo/band/orchestra players of the day or night clubs, bars, restaurants, cocktail lounges, sing-a-long joints, beer gardens, dance halls and cabarets, hairdressers, barbers, beauticians, manicurists, pedicurists, tailors, dressmakers, private detectives or investigators; gaffers, professional referees or umpires of boxing, basketball, softball, pelota, volleyball, cockfight and other athletic games or sports events of similar nature including bet takers and promoters of cockfight P50.00 (b) For bookkeepers, managers, cashiers, supervisors and personnel officers of hotels, restaurants, barber shops, massage clinics, sauna and steam bath, boarding houses, lodging houses, inns, pension houses, taverns, motels, night and day clubs, sing-a-long joints, condominiums, soda fountains, bars, cocktail lounges, dance halls, cabarets, dancing and physical fitness schools, fast food centers, food catering services, beer gardens, department stores and supermarkets, professional or instructors of schools for languages, review schools and all other schools not regulated or supervised by the Department of Education, Culture and Sports (DECS). P70.00 CHAPTER XI Amusement Tax SECTION 42. Rate of Tax. There shall be paid to the Office of the City Treasurer by the proprietors, lessees, or operators of theaters, cinemas, concert halls, circuses, boxing stadia and other places of amusement an amusement tax at the rate of thirty percent (30%) of the gross receipts from admission fees. AEcTaS SECTION 43. Manner of Payment . In the case of theaters or cinemas, the tax shall first be deducted and withheld by their proprietors, lessee, or operators and paid to the city treasurer before the gross receipts are divided between said proprietors, lessee, operators and the distributors of the cinematographic films. SECTION 44. Exemptions . The holding of operas, concerts, dramas, recitals, painting and art exhibitions, flower shows, musical programs, literary and oratorical presentations shall be exempt from payment of the tax herein imposed. However, subject to the approval of the Sangguniang Panlungsod, pop, rock or similar concerts and all other shows subject to amusement tax may be levied at the rate of ten percent (10%) of the gross receipts, or the lower rate of five percent (5%) if a part of the concert's proceeds is donated to charitable institutions or foundations. Pop, rock or similar concerts exclusively performed by Cebu based artists may be totally exempt from this tax after the approval of the Sangguniang Panlungsod of their duly filed application for exemption. Athletic games or meets and competitions such as basketball games, boxing exhibitions and bouts are taxable if such games, athletic meets, or exhibitions are held primarily for fund-raising purposes unless they are held under the auspices sponsored by educational institutions by the Philippines Amateur Athletic Federation (PAAF) or the Basketball Association of the Philippines (BAP) or the Philippine National Red Cross (PNRC). SECTION 45. Time of Payment . The tax shall be due and payable within the first twenty (20) days of the succeeding month. CHAPTER XII Tax on Banks and Other Financial Institutions SECTION 46. Rate of Business Tax on Banks and Other Financial Institutions . There shall be imposed, levied and collected by the City of Cebu a business tax on banks and other financial institutions doing business within it territorial jurisdiction at the rate of one-half (1/2) of one percent (1%) of the gross annual receipts for the preceding calendar year derived from interest, commissions and discounts from lending and/or selling activities, income from financial leasing, dividends, rentals on property and profit from exchange or sale of property and insurance premium. (Sec. 143 [f], LGC). SECTION 47. Definition of Terms . Banks and other financial institutions include on-bank financial intermediaries, lending investors, finance and investment companies, pawnshops, money shops, insurance companies, stock markets, stock brokers and dealers of securities and foreign exchange as defined under applicable laws or rules and regulations thereunder. SECTION 48. Tax Base for Newly Started Banks and Other Financial Institutions . In the case of newly started banks and other financial institutions, 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 on the preceding calendar year or any fraction thereof as provided in Section 46 of this Ordinance. The capital investment would be used as basis of the tax of a newly started business as herein provided shall be determined in the following manner; (a) In the locality where the principal office of the business is located the paid-up capital stated in the articles of the incorporation, in case of corporations, or any similar document in case of other types of business organizations or enterprises, shall be considered as the capital investment; (b) 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 investment made for the said branch or sales office which shall be taxable instead by the province or city where it is located; and (c) Where the newly started business is a branch of 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. SECTION 49. Time of Payment . Business taxes shall be paid within the first 20 days of January or of each subsequent quarter as the case may be. However, the Sanggunian concerned may, for a justifiable reason or cause, extend the time of payment of the business tax without surcharges or penalties, but only for a period not exceeding six (6) months. SECTION 50. Penalty Clause . For business taxes imposed under this Chapter not paid on time, shall be subject to surcharges and interests provided under Section 20 of this Ordinance. CHAPTER XIII Social Amelioration Tax SECTION 51. Social Amelioration Tax . There is hereby levied and imposed an admission fee of P1.00 on every customer or patron of establishments enumerated below to generate funds for the above-mentioned trust fund: (a) All gambling establishments be they Casinos, Jai-Alai, Cockpits or called by any other names; (b) Night Clubs or Day Clubs; (c) Motels or any Hotels classified as Drive-in Hotels; (d) Massage Clinics, Steam Baths and Sauna Baths; (e) Beerhouses, Cocktail Lounges and Bars; (f) Disco Clubs and Sing-Along Joints; (g) Cabarets and Dance Hall. SECTION 52. Time and Manner of Payment . The owners and/or operators of the above-mentioned establishments are required to collect the admission fees and the same to be remitted/delivered to the City Treasurer within ten (10) days after the end of every month or from the date of permanent closure of the establishment, using for the purpose the form prescribed by the City Treasurer. CHAPTER XIV Fees for Sealing and Licensing of Weights and Measures SECTION 53. Rates of Fees . Any person, partnership, or corporation engaged in the business of selling goods or merchandise that are measurable by instruments of weights and measures shall have such instruments sealed and licensed before they may be used in the business and, for said purpose, shall pay to the City Treasurer the corresponding fees in accordance with the following schedules, exclusive of the sticker seals which shall be issued at cost, viz: DHITCc (a) For sealing linear metric measures: Measures not over one meter P5.00 Measures over one meter P8.00 (b) For sealing metric measures of capacity: Measures of ten liters or less P5.00 Measures over ten liters P8.00 (c) For sealing metric measures of weight: With a capacity of not more than thirty kilograms P10.00 With a capacity of more than thirty but not more than 300 kilograms P15.00 With a capacity of more than 300 but not more than 3,000 kilograms P20.00 With a capacity of more than 3,000 kilograms P30.00 (d) For an apothecary balance or other balance of precision, the fee in accordance with subsection (c) above shall be doubled. (e) A complete set of weights for each scale or balance shall be sealed free of charge. For extra weights, the fee shall be fifty centavos. SECTION 54. Requirement of Annual Testing and Sealing . To ensure that all instruments of weights and measures used in business establishments are accurate and reliable at all times, all such instruments shall be brought for testing and sealing to the Office of the City Treasurer once a year, on or before the anniversary date of the first or previous testing and sealing of the instruments. It shall be the duty of the City Treasurer to keep complete sets of secondary standards of weights and measures in his office, as required by law. If the instruments brought for testing and sealing are found to have been tampered, or if such instruments vary from the secondary standards to such a magnitude as to impair their utility, the same shall be confiscated and destroyed. SECTION 55. Duty of Owner to Keep Official Receipts Evidencing Payment of Weights and Measures Fees . It shall be the duty of owners of instruments of weights and measures use in business to keep the official receipts issued for the sealing, testing and licensing of every such instrument, and to present the said receipts whenever required to do so, for inspection by the City Treasurer or his duly authorized deputies. SECTION 56. Penalties for Fraudulent Practices . Any person, firm or corporation who shall use or utilize instruments of weights and measures in the conduct of his or its business, without the said instruments having been previously tested and sealed as required under this Chapter, or who shall use or utilize such instruments that are defective or tampered with to defraud their customers, or who shall use or utilize such instruments that have not been tested or released within one year from its last sealing or testing, shall upon conviction therefor, 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 for not less than one (1) month, nor more than six (6) months, or both such fine and imprisonment at the discretion of the court. CHAPTER XV Tax on Peddlers SECTION 57. Peddler's Tax, in General . Unless otherwise provided for in this Chapter, peddlers engaged in the sale of any merchandise or article of commerce within the City of Cebu, shall pay an annual tax at the rates fixed hereunder, viz: Annual Tax (a) Peddlers of any article or merchandise carried in trucks or any other motor vehicles P50.00 (b) Peddlers of any article or merchandise carried in a motorized bicycle, tricycle and other motorized vehicles other than those specified in (a) above P30.00 (c) Peddlers of any article or merchandise carried in carts, carretelas, or animal drawn vehicles P20.00 (d) Peddlers of any article or merchandise carried on bicycles, pedicabs or by persons P5.00 CHAPTER XVI Tax on Delivery Trucks, Vans or any Vehicles of Manufacturers, Producers, Wholesalers, Dealers or Retailers in Certain Products SECTION 58. Annual Fixed Tax on Delivery Trucks, Vans or any Vehicles of Manufacturers, Producers, Wholesalers, Dealers or Retailers in Certain Products . Manufacturers, producers, wholesalers, dealers or retailers in certain products, delivering or distributing their products to sales outlet, or selling to consumers, whether directly or indirectly, within the City of Cebu, shall pay an annual fixed tax at the rate fixed hereunder, to wit: IHSTDE (a) For manufacturers, producers, wholesalers, dealers or retailers in distilled spirits, fermented liquors, softdrinks, cigar, cigarettes, ice creams, juice or other drink concentrates, per delivery truck, van or other delivery vehicle P750.00 (b) For manufacturers, producers, wholesalers, dealers or retailers in products other than those mentioned in subsection (a) P500.00 The manufacturers, producers, wholesalers, dealers and retailers referred to in this Section shall be exempt from the tax on peddlers prescribed in Section 57 of this Ordinance. CHAPTER XVII Business Taxes SECTION 59. Graduated Tax on Business, in General. No person shall engage in or operate any of the businesses enumerated hereunder without first paying the corresponding annual graduated tax indicated for each type or kind of business, viz: (a) On manufacturers, assembler, repackers, processors, brewers, distilled spirits, and wines or manufacturers of any article of commerce of whatever kind or nature, in accordance with the following: With gross sales or receipts Amount of Tax for the preceding calendar Per Annum year in the amount of: Less than 10,000.00 247.50 P10,000.00 or more but less than 15,000.00 330.00 15,000.00 or more but less than 20,000.00 453.00 20,000.00 or more but less than 30,000.00 660.00 30,000.00 or more but less than 40,000.00 990.00 40,000.00 or more but less than 50,000.00 1,237.50 50,000.00 or more but less than 75,000.00 1,980.00 75,000.00 or more but less than 100,000.00 2,475.00 100,000.00 or more but less than 150,000.00 3,300.00 150,000.00 or more but less than 200,000.00 4,125.00 200,000.00 or more but less than 300,000.00 5,775.00 300,000.00 or more but less than 500,000.00 8,250.00 500,000.00 or more but less than 750,000.00 12,000.00 750,000.00 or more but less than 1,000.000.00 15,000,00 1,000,000.00 or more but less than 2,000,000.00 20,625.00 2,000,000.00 or more but less than 3,000,000.00 24,750.00 3,000,000.00 or more but less than 4,000,000.00 29,700.00 4,000,000.00 or more but less than 5,000,000.00 34,650.00 5,000,000.00 or more but less than 6,500,000.00 36,562.50 6,500,000.00 or more but less than 8,000,000.00 40,781.00 8,000,000.00 or more but less than 12,000,000.00 45,000.00 12,000,000.00 or more but less than 15,000,000.00 57,000.00 15,000,000.00 or more but less than 18,000,000.00 62,700.00 18,000,000.00 up to 20,000,000.00 66,500.00 For every P1,000,000.00 in excess of P20,000,000.00 but not more P50,000,000.00, add P2,000.00 to P66,500.00. For every P1,000,000.00 in excess of P50,000.000.00, add P1,000.00 to P126,500.00. (b) On Wholesalers, distributors, or dealers in any article of commerce of whatever kind or nature in accordance with the following schedule: With the gross sales or receipts for the Amount of Tax preceding calendar year in the amount of: per Annum Less than P1,000.00 P27.00 P1,000.00 or more but less than 2,000.00 49.50 2,000.00 or more but less than 3,000.00 75.00 3,000.00 or more but less than 4,000.00 108.00 4,000.00 or more but less than 5,000.00 150.00 5,000.00 or more but less than 6,000.00 181.50 6,000.00 or more but less than 7,000.00 214.50 7,000.00 or more but less than 8,000.00 247.50 8,000.00 or more but less than 10,000.00 280.50 10,000.00 or more but less than 15,000.00 330.00 15,000.00 or more but less than 20,000.00 412.50 20,000.00 or more but less than 30,000.00 495.00 30,000.00 or more but less than 40,000.00 660.00 40,000.00 or more but less than 50,000.00 990.00 50,000.00 or more but less than 75,000.00 1,485.00 75,000.00 or more but less than 100,000.00 1,980.00 100,000.00 or more but less than 150,000.00 2,805.00 150,000.00 or more but less than 200,000.00 3,630.00 200,000.00 or more but less than 500,000.00 6,600.00 500,000.00 or more but less than 750,000.00 9,900.00 750,000.00 or more but less than 1,000,000.00 13,200.00 1,000,000.00 up to 2,000.000.00 15,000.00 For every P1,000,000.00 in excess of P2,000,000.00 but not more than P10,000,000.00, add P1,500.00 to P15,000.00. For every P1,000,000.00 in excess of P10,000,000.00, add P750.00 to P27,000.00 (c) On exporters of any article of commerce of whatever kind or nature and on manufacturers, millers, producers, wholesalers, distributors, dealers or retailers of essential commodities enumerated hereunder, at the rate of one-half (1/2) of the rates prescribed under sub-section (a), (b) and (d) of this section, as the case may be: (1) Rice and corn; (2) Wheat or cassava flour, meat, dairy products, locally manufactured, processed or preserved food, sugar, salt other 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 (d) On retailers With gross sales or receipts for the preceding Rate of Tax calendar year of: per annum More than P50,000.00 up to P400,000.00 2% For every P1,000.00 or fraction thereof in excess of P400,000.00 but not more than P1,000,000.00, add an annual tax of P15.00 to P8,000.00. For every P10,000.00 or fraction thereof in excess of P1,000.000.00 add an annual tax of P25.00 to P17,000.00. (e) On eateries, such as restaurants, carenderias, cafeterias, soda fountain bars, ice cream and other refreshment parlors, fast food parlors, and the like. With gross sales or receipts for the preceding Rate of Tax calendar year of: per annum P50,000.00 or less 2 1/2% For every P1,000.00 or fraction thereof in excess of P50,000.00, add an annual tax of P10.00 to P1,250.00. (f) On contractors and other independent contractors such as the following: (1) General engineering, general building and specialty 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 power; (6) Proprietors or operators of smelting plants, engraving, plating, and plastic lamination establishments; (7) Proprietors or operators of establishments for repairing, repainting, upholstering, washing or greasing of vehicles, heavy equipment, vulcanizing, recapping and battery charging; (8) Proprietors or operators of furniture shops and establishments for planing or surfacing and recutting 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 laundries 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 contrivances: (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 building saloons 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; (15) Master plumbers, smiths, and house or sign painters, printers, bookbinders, lithographers, publishers except those engaged in the publication or printing of a 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; and SIcCTD (16) Private detective or watchman agencies, whose gross receipts or earnings shall be the amount after deducting the salaries or wages of the detectives and watchmen, business agents, commercial and immigration brokers, and cinematographic film owners, lessors and distributors: In accordance with the following schedule: With gross sales or receipts for the preceding Amount of Tax calendar year in the amount of: Per Annum Less than P5,000.00 41.25 5,000.00 or more but less than 10,000.00 92.40 10,000,00 or more but less than 15,000.00 156.75 15,000.00 or more but less than 20,000.00 247.50 20,000.00 or more but less than 30,000.00 412.50 30,000.00 or more but less than 40,000.00 577.50 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 1,980.00 100,000.00 or more but less than 150,000.00 2,970.00 150,000.00 or more but less than 200,000.00 3,960.00 200,000.00 or more but less than 250,000.00 5,445.00 250,000.00 or more but less than 300,000.00 6,930.00 300,000.00 or more but less than 400,000.00 9,240.00 400,000.00 or more but less than 500,000.00 12,375.00 500,000.00 or more but less than 750,000.00 13,412.50 750,000.00 or more but less than 1,000,000.00 13,837.50 1,000,000.00 or more but less than 2,000,000.00 14,950.00 2,000,000.00 or more at the rate of 3/4 of one percent (1%) In the case of cinematographic film owners, lessors, or distributors, it shall be the obligation of the moviehouse operators or lessees of cinematographic films doing business in Cebu City to provide the information on gross receipts or earnings from business within Cebu City. However, if after the period fixed for securing a business permit, a cinematographic film owner, lessor or distributor still fails to secure such permit to do business in Cebu City, moviehouse operators or lessees of cinematographic films are required to withhold the city tax computed in accordance with this subsection from the rental or share of the former from the film's proceeds. (New) SECTION 60. Situs of the Tax . (a) For purposes of collection of the taxes under Chapter XVII of this Ordinance, manufacturers, assemblers, repackers, brewers, distillers, rectifiers and compounders of liquor, distilled spirits and wines, millers, producers, exporters, wholesalers, distributors, dealers, contractors, banks and other financial institutions and other businesses, maintaining or operating branch or sales outlet elsewhere shall record the sales in the branch or sales outlet making the sale or transactions and the tax thereon shall accrue and shall be paid to the City or municipality where such branch or sales outlet is located. In cases where there is no such branch or sales outlet in the City or municipality where the sales or transaction is made, the sales shall be duly recorded in the principal office and the taxes due shall accrue and shall be paid to the City or municipality. (b) The following sale allocations shall apply to manufacturers, assemblers, contractors, producers, and exporters with factories, project offices, plants and plantations in the pursuit of their business: (1) Thirty percent (30%) of all sales recorded in the principal office shall be taxable by the city or municipality where the principal office is located; and (2) Seventy percent (70%) of all sales recorded in the principal office shall be taxable by the city or municipality where the factory, project office, plant, or plantation is located. (c) In case of a plantation located at a place other than the place where the factory is located, said seventy percent (70%) mentioned in paragraph (b) of subsection (2) above shall be divided as follows: (1) Sixty percent (60%) to the city or municipality where the factory is located; and (2) Forty percent (40%) to the city or municipality where the plantation is located. (d) In cases where a manufacturer, assembler, producer, exporter or contractor has two (2) or more factories, project offices, plants or plantations located in different localities, the seventy percent (70%) sales allocation mentioned in subparagraph (b) of subsection (2) above shall be prorated among the localities where the 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. (e) The foregoing sales allocation shall be applied irrespective of whether or not sales are made in the locality where the factory, project office, plant, or plantation is located. SECTION 61. Tax on Newly-Started Business . In the case of newly started business under this Chapter, the tax shall be one-twentieth (1/20) of one percent (1%) of the capital investment. However, 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. (Sec. 136, LGC) SECTION 62. Tax on Two or More Businesses . In cases where a person conducts or operates two (2) or more of the businesses mentioned in Sub-sections (a) to (f) of Section 59 which are subject to the same rate of tax, the tax shall be computed on the combined total gross sales or receipts of the said two (2) or more related businesses. However, in cases where a person conducts or operates two (2) or more businesses mentioned in the said five (5) subsections which are subject to different rates of tax the gross sales or receipts of each business shall be separately reported for the purpose of computing the tax due from each business. (Sec. 146, LGC) SECTION 63. Permit Fees, Basis of. In addition to the graduated or percentage annual tax on business under Sections 59 and 65 and other pertinent sections of this Ordinance, there shall be paid to the City Treasurer an annual permit fee of one fifth (1/5) of one percent (1%) of the gross sales or receipts for the preceding calendar year but in no case shall it be less than Seventy-Five Pesos (P75.00) nor more than Two Thousand (P2,000.00); Provided, That the permit fee for the main office of businesses enjoying a franchise under Chapter VII, banks and other financial institutions under Chapter XII shall not be more than P3,000.00; Provided Further, That in the case of a newly-started business the permit fee shall be computed based on the capital investment. (New) SECTION 64. Fixed Tax on Business, In General. No person shall engage in or operate any of the businesses enumerated hereunder without first paying the corresponding annual fixed tax and permit fee indicated for each type or kind of business, viz: (a) On Tobacco Retailers: Annual Annual Permit Fee Tax (1) Retail leaf tobacco dealer P100.00 P80.00 (2) Retail tobacco dealer 50.00 80.00 (b) On Owners or Operators of Amusement/Vending Devices: (1) Each jukebox machine P100.00 P300.00 (2) Each machine apparatus for visual entertainment 100.00 150.00 (3) Each computer game machine 100.00 2,000.00 (4) Each apparatus for weighing persons 100.00 150.00 (5) Each machine for dispensing or vending softdrinks 100.00 180.00 (6) Each machine or apparatus for printing letters 100.00 150.00 (7) Each machine device for vending games of skill 100.00 150.00 (8) For each coin-operated amusement machine 100.00 300.00 (9) Video cassette recorder/players 100.00 500.00 (c) On Operators of Amusement Places: (1) Social clubs and voluntary associations 500.00 (2) Skating rinks 500.00 1,000.00 (3) Bath houses, resorts and the like 500.00 1,000.00 (4) Billiard or pool halls, per table 100.00 175.00 (5) Bowling establishments, per establishment Automatic 500.00 300.00 /lane Non-automatic 500.00 200.00 /lane (6) Circuses, carnivals, fun houses and the like 1,000.00 First 10 days, per day 100.00 (7) Merry-go-rounds, roller coaster, ferries wheels, swings, shooting galleries and other similar contrivances and side show booths, per contrivance or booths 1.00.00 First 10 days, per day 50.00 Exceeding 10 days, per day 20.00 (8) Theaters and cinema houses: Air-Conditioned 2,000.00 Non-air-conditioned 750.00 With orchestra only, with seating capacity of less than 500 persons 2,000.00 With balcony and orchestra, with seating capacity of less than 500 persons 2,000,00 With balcony and orchestra, with seating capacity from 500 to 999 persons 5,000.00 With balcony and orchestra, with seating capacity of 1,000 persons or more 7,500.00 With lodge, balcony and orchestra 10,000.00 Operators of theaters or movie houses showing newly produced or newly copied Cebuano and/or Visayan dialects cinematographic films on other films dubbed in Cebuano, shall pay the amusement tax regardless of the price of admission ticket in accordance with the following schedule, viz: Year Rate of Tax 1993 exempt 1994 exempt 1995 10% 1996 and later 20% (9) Boxing stadium, auditorium, gymnasium, concert hall or similar establishments 1,000.00 2,000.00 (10) Boxing, wrestling or martial arts contest/exhibitions, per day or night 200.00 (11) Race tracks for conducting horse races, 500.00 2,000.00 for every racing day or fraction thereof whenever actual races are held 75.00 (12) Pelota/tennis/squash courts per court 200.00 (13) Race tracks for conducting dog races, 500.00 for every racing day 20.00 (14) Cockpits 1,000.00 10,000.00 In addition, the following fees shall be paid by the cockpit owner, operator or promoter: Per cockfight, ordinary 50.00 Special permit fee for cockfight held on the day other than Sunday or holiday 100.00 Per cockfight, derby 100.00 Holding of international derby cockfight, per day 5,000.00 Per cockfight, international derby, per day 150.00 Provided, that no gaffers, referees, bet takers or promoters shall act as such without first securing the necessary licence or permit, renewable every year. (15) Coliseum establishments 3,000.00 (16) Nursery, dancing schools, martial arts schools, schools for languages, driving schools, speed reading, EDP, Judo-Karate schools, Review schools, Computer or technical schools and other vocational schools not regulated by the Department of Education, Culture and Sports P250.00 P1,000.00 (d) On Boarding House; the tax based on the gross receipts or earnings during the preceding calendar year, and the permit fee at the rate fixed under Section 63 of this Ordinance 1% (e) On Private Cemeteries and Memorial Parks, the tax based on the gross receipts or earnings during the preceding calendar year and the permit fee at the rate fixed under Section 63 of this Ordinance 1-1/2% (f) On Real Estate Dealers: 1,000.00 (1) On Subdivision, based on the total area of the remaining lots or still titled in the name of the subdivision owner, per square meter P0.05 (2) Condominiums, tenement houses and real estate development, based on the total area of the remaining spaces still in the name of the owner or developer, per square meter P0.50 (g) On Real Estate Lessors: With gross receipt for the preceding calendar year of: Less than P1,000.00 Exempt P1,000.00 to P50,000.00 2 1/2% For every P5.000.00 in excess of P50,000.00 or fraction thereof for real property used for residential purposes, add P10.00 to P1,250.00. For every P1,000.00 in excess of P50,000.00 or fraction thereof, for real property used for purposes other than residential, add P10.00 to P1,250.00. (New) cSCTID (h) On Operators or Owners of Rice and Corn Mill engaged mainly in the milling of rice and corn belonging to other persons, based on the milling capacity, per machine: Type and Capacity Corn mill with a milling capacity of not exceeding 100 cavans every 12 hours 50.00 70.00 Corn mill with a milling capacity of more than 100 cavans every 12 hours 50.00 100.00 "Kiskisan" type with a milling capacity of 100 cavans or less of palay every 12 hours 50.00 110.00 "Kiskisan" type with a milling capacity of more than 100 cavans of palay every 12 hours 100.00 145.00 "Cono" with a milling capacity of 100 cavans or less of palay every 12 hours 150.00 360.00 "Cono" with a milling capacity of more than 100 cavans but not exceeding 200 cavans of palay every 12 hours 150.00 660.00 "Cono" with a milling capacity of more than 200 cavans but not exceeding 300 cavans of palay every 12 hours 150.00 900.00 "Cono" with a milling capacity of more than 300 cavans but not exceeding 400 cavans of palay every 12 hours 200.00 1,215.00 "Cono" with a milling capacity of more than 400 cavans but not exceeding 500 cavans of palay every 12 hours 200.00 1,560.00 "Cono" with a milling capacity of more than 500 cavans but not exceeding 600 cavans of palay every 12 hours 200.00 1,890.00 "Cono" with a milling capacity of more than 600 cavans but not exceeding 700 cavans of palay every 12 hours 250.00 2,437.00 "Cono" with a milling capacity of more than 700 cavans but not exceeding 800 cavans of palay every 12 hours 250.00 3,120.00 "Cono" with a milling capacity of more than 800 cavans but not exceeding 900 cavans of palay every 12 hours 250.00 3,900.00 "Cono" with a milling capacity of more than 900 cavans but not exceeding 1,000 cavans of palay ever 12 hours 375.00 4,680.00 "Cono" with a milling capacity of over 1,000 cavans of palay every 12 hours 500.00 5,460.00 SECTION 65. Percentage Tax . On any business, not otherwise specified under the preceding sections, a percentage tax of two and one-half (2 1/2%) percent of gross sales or receipts of the preceding calendar year is hereby imposed and be collected by the City of Cebu. (New) SECTION 66. Specific Violations . In addition to the failure or refusal to pay the taxes and/or fees fixed in this Chapter, the following acts or omissions shall constitute grounds for application of the penalties and remedies provided for in Sections 20 and 114 of this Ordinance, viz: (a) Non-issuance of or Failure to Issue BIR Registered Invoices or Receipts. There is failure to issue invoice for the goods sold, irrespective of the term, whether for cash, installment, and/or account, when the goods are already taken outside the store, establishment, or bodega, by the purchaser and/or by the seller for the purpose of delivering the same, directly or thru any carrier, without the corresponding invoice having been issued therefor; (b) Using only delivery receipts, order slips, etc., other than the BIR registered invoices for goods sold or official receipts for services rendered; (c) Using sales invoices or official receipts of the branch or principal office of the business establishments located outside the City of Cebu even if the said invoices or receipts are registered with the BIR; (New) (d) Misdeclaration or Undervaluation of Goods Sold or Services Rendered. There is misdeclaration when the goods or services rendered as reflected in the duplicate invoice is different from the original invoice. There is undervaluation when the amount in the duplicate is less than the amount in the original invoice; DHaEAS (e) Failure of any person, partnership, corporation or association to present for examination its books of accounts and other pertinent records. (f) Other practices through which the taxpayer may evade payment of the correct amount of tax due. SECTION 66-A. Reward for Tax Informer . Any person who reports any tax evasion or any of the specific violations enumerated under Section 66 of this Ordinance shall be rewarded the amount equivalent to one-fourth (1/4) of the compromise penalty under Section 20 and/or fine under Section 114 of this Ordinance if the same were collected due to the said information. (New) CHAPTER XVIII Miscellaneous Fees and Charges SECTION 67. Fees and Charges for Services Rendered. There shall be paid to the City Treasury the following fees for permits that may be issued or charges for services that may be rendered by the various city departments in accordance with the rates indicated hereunder, viz: (a) Registration Fees, per annum: (1) For bicycles, exclusive of the number plates which shall be issued at cost P20.00 (2) For carts and sledges, exclusive of the number plates which shall be issued at cost 30.00 (3) For calesas, tartanillas, exclusive of number plates which shall be issued at cost 50.00 (b) Registration Requirement: (1) No person shall operate a bicycle, cart, calesa or tartanilla within the urban streets of the City unless the same is registered with the Traffic Violations Bureau, Cebu City; (2) The time for the renewal of registration shall be distributed to the first ten (10) months of the year according to the last digit of the registration number, with last digit "1" to be renewed during the month of January and so on. (3) Newly purchased or acquired bicycles, carts, sledges, calesas or tartanillas shall be registered within thirty (30) days from date of acquisition; and (4) Failure to register within the period specified above shall subject the owner/operator to a surcharge of fifty per cent (50%) of the registration fee." (c) Permit Fee for circus or menagerie parade, motorcade or other parades with or without floats, banners, bands or loudspeakers, except civic and military parade, religious or funeral processions, per day 200.00 (d) Special permit fee for the holding of raffles, lottery or any device resorted to for the purpose of fun-raising or promotion of any business or product: (1) Promotion of any business or product, per draw 200.00 (2) All others, per draw 50.00 (e) Permit Fee for Special Dispenser of Liquor after 10:00 P.M. 2,000.00 (f) Civil Registry Fees: (1) Marriage Fees: (i) Application Fee 20.00 (ii) License Fee 20.00 (iii) Solemnization Fee 15.00 (g) Registration of Documents or of Certified Copies of documents on file in the Civil Registry: (1) Marriage contract 30.00 (2) Legal separation 100.00 (3) Divorce 200.00 (4) Annulment of marriage 100.00 (5) Legitimation 25.00 (6) Adoption: Foreign 400.00 Local 200.00 (7) Voluntary emancipation of minors 50.00 (8) Court decision recognizing or acknowledging natural children or impugning or denying recognition 100.00 (9) Judicial determination or paternity affiliation 100.00 (10) Court decision on the custody of minors and guardian 100.00 (11) Change of name 100.00 (12) Aliases 100.00 (13) Naturalization 400.00 (14) Repatriation or voluntary renunciation of citizenship 200.00 (15) Registration of birth: (i) Within 30 days from date of birth Exempt (ii) After 30 days from date of birth but not more than six month 50.00 (iii) After 6 months from date of birth but not more than one year 100.00 (iv) After one year 200.00 (16) Birth Certificate: For travel or visa 50.00 For domestic use 10.00 (17) Death certificate 10.00 (18) For each death certificate changed or corrected 15.00 (19) Court decision or order to correct or change entry in any certificate of birth, marriage or death 100.00 (20) Filing supplemental birth certificate 30.00 (21) Photographic or photocopy of documents on file with the Civil Registry 10.00 (22) Certified photo and/or true copy of registry records, for each 100 words 10.00 (23) Permit for cadaver disposition: (i) Burial permit fee 10.00 (ii) For each duplicate of burial permit 5.00 (iii) For exhumation of cadaver 15.00 (iv) For removal of cadaver 15.00 (v) For cremation 50.00 (vi) Entrance from other city/town 25.00 (vii) Transfer to other city/municipality 25.00 (viii) Cemetery fee 15.00 The Civil Registrar may issue certified copies of documents free of charge for official use at the request of a competent court or other government agency. No copying machine shall be allowed in any part of the premises of the Civil Registry other than those owned by the government of Cebu City and no record of the civil registry may be brought outside of the said premises for photo copy purposes. Any violation of this prohibition shall be a ground for Administrative sanction against the head of the office and/or the personnel responsible for the installation of the machine. (h) Fees and Charges on Services Rendered by the City Health Department and Cebu City Medical Center: Laboratory Examination Fee: (1) Clinical Microscopy: (i) Urine a. Routine Urinalysis P30.00 b. Pregnancy Test (Neo Plano Test) 100.00 c. Pregnancy Test (high dil.) 200.00 d. Pregnancy Test (Preg. color) 100.00 e. Frog Test 60.00 f. Sugar Analysis 10.00 g. Urine Acetone for diabetes 65.00 h. Bence-Jones Protein 40.00 (ii) Feces a. Routine Stool Exam. 30.00 b. Ocult Blood (stool) 20.00 c. Stool (concentration method) 35.00 (2) Hematology: a. Complete blood count (CBC) 60.00 b. Hematocrit (Anemia) 25.00 c. Hemoglobin 20.00 d. WBC 30.00 e. Differential Count 20.00 f. Differential Count & WBC 40.00 g. CT, BT (Clotting Time/Bleeding Time) 50.00 h. Reticulocyte Count Blood Test 50.00 i. Blood Typing to det. type of blood 50.00 j. Peripheral Blood Studies kind of blood test 100.00 k. Platelet Count to det. bleeding disorders 80.00 l. Malarial Smear to test presence of malarial parasites 50.00 m. Prothrombin Time 60.00 n. Erythrocyte Sedimentation Rate (ESR) to help det. presence of infection 25.00 o. L.E. Prep. 80.00 p. Comb's Test 40.00 q. Bone Marrow Study 160.00 (3) Blood Banking and Serology: a. Cross Matching (compatibility test) 75.00 b. (SST) VDRL/RPR/RPHA 80.00. c. Hbs Ag (Raphadex) 120.00 d. Hbs Antibody 120.00 e. HIV Testing (STD AIDS) 250.00 f. Widal Test (for typhoid) 150.00 g. Blood Collection Pack 100.00 h. AID detection (package) 225.00 (4) Microbiology: a. Culture 150.00 b. Sensitivity 150.00 c. AFB (Acid Fast Bacilli Smear) (Leprosy) 50.00 d. Gram Staining 50.00 e. KOH 30.00 f. Indial Ink preparation 50.00 g. Rectal Culture 100.00 h. Rectal Bacteriology 150.00 (5) Clinical Chemistry: a. Blood Glucose 80.00 b. BUN (Blood Urea Nitrogen) 80.00 c. Creatinine Blood Exam 80.00 d. Total Protein 60.00 e. Albumin/Globulin 60.00 f. B1B2 Test Jaundice 60.00 g. Total Bilirubin 80.00 h. Cholesterol 110.00 i. Uric Acid 90.00 j. Alkaline Phosphatase 80.00 k. Acid Phosphatase 80.00 l. Calcium 80.00 m. SGOT (AST) 80.00 n. SGPT (ALT) 80.00 o. Serum Amylase 80.00 p. Serum Sodium 80.00 q. Serum Potassium 80.00 r. Chloride 80.00 s. Triglycerides 90.00 t. CO2 30.00 (6) Miscellaneous: a. CSF (Cerebrospinal fluid analysis routine) 120.00 b. Ascetic fluid 90.00 c. Seminal fluid 100.00 d. Vaginal Smear for spermatozoa 40.00 e. Culture and Sensitivity 150.00 f. Culture, blood and urine 150.00 g. Aso titer (anti-streptolysin O) 100.00 h. PMN Polymorphonuclear cells 30.00 i. Urethal/Cervical Smear 50.00 (7) Anatomic Pathology: a. Cytology 50.00 b. Paps Smear 50.00 c. Biopsy 250.00 d. Frozen Section 300.00 e. Cell block 200.00 (8) X-ray Rates: a. 14" x 17" 160.00 b. 14" x 14" 160.00 c. 11" x 14" 160.00 d. 10" x 12" 120.00 e. 8" x 10" 120.00 (9) Ultrasound Rate: a. Upper Abdomen 400.00 b. Kidney 300.00 c. Pelvis 300.00 d. Thyroid 300.00 (10) Major Operations: a. Operating Room First hour 500.00 Succeeding hours 100.00 b. Professional Fee 5,000.00 c. Anaesthesia 1,500.00 (11) Minor Operations: a. Operating Room 200.00 b. Professional Fee 600.00 c. Anaesthesia 200.00 (12) Room & Board: a. Ordinary Payward 120.00 b. Covered by Insurance 120.00 (13) Doctor's Visit: a. General Practitioner 200.00 b. Specialist 400.00 (14) Medical, Dental & Other Hospital Certificates issuance of 10.00 (15) Physical Examination for Employment 30.00 (16) O B Cases (Pay Patients) D. R. Fee: Primary (normal) 200.00 Multi (normal) 200.00 D. R. Supplies Primary (normal) 100.00 Multi (normal) 100.00 (17) Gyne Cases (Pay Patients): D. R Fee 500.00 D. R. Supplies 500.00 (18) Professional Fee for Delivery (Pay Patients): a. Primary 650.00 b. Multi 600.00 (19) Charity Patients in OB and GYNE (Donation) (20) OPD Minor Surgery 100.00 (21) Dental Fees: a. Tooth Extraction 23.00 b. Permanent Filling 50.00 c. Temporary Filling 20.00 d. Dental X-ray 50.00 (22) Other Examinations: a. EKG Electrocardiograph 100.00 b. EDH Potassium Hydroxide 45.50 (i) Secretary fees for the issuance of copies of official records and documents, except those copies furnished other government offices & agencies for official business: ITHADC (1) For every 100 words or fraction thereof, typewritten, excluding the certificate or other notation P10.00 (2) Where the copy to be furnished is in a printed form, in whole or in part for each page (double this fee if there are two pages in a sheet) 10.00 (3) For each certificate or correctness (with seal of office) written on the copy or attached thereto 10.00 (4) For certifying the official act of a municipal judge or other judicial certificate with seal 10.00 (5) For certified copies of any paper, records, decree, judgement or entry of which any person is entitled to demand and receive a copy (in connection with judicial proceedings) for every 100 words 10.00 (6) For certification of xerox copies reproduced by copying machine, per page 10.00 (7) For certification of photocopy, per page 10.00 (j) Additional Services: (1) For the issuance of local tax clearance certificate: For passport 20.00 For court case 10.00 For all other purposes 10.00 (2) Registration of foreign decree by adoption 50.00 (3) For annotation and/or correction of entries in the civil registry document 15.00 (4) Registration of any other legal document for record purposes 15.00 (5) Registration of affidavit and/or oath of allegiance of naturalized Filipino citizen 50.00 (6) Blank application forms for marriages (4 sheets) 10.00 (7) Certificate of filing marriage application and other supporting papers 10.00 (8) Application for processing with regard to backpay claims 10.00 (9) For verification of any particular civil registry document 10.00 (10) Fee for consultation and examination of questioned documents by the Cebu Police Department, per document 10.00 (11) Prescribed sign for liquor license, supplied by Liquor Licensing Commission P20.00 (12) Health inspection fee for business establishments based on capital investment: a. Less than P1,000.00 10.00 b. P1,000.00 to less than P10,000.00 25.00 c. P10,000.00 or more 50.00 (13) Health certificate fee for food handlers 10.00 (14) Social Hygiene examination fee, per examination 15.00 (15) Caroling during Christmas season, per season 20.00 (k) Police Clearance Fees: (1) For tourist passport or visa 100.00 (2) For working passport or visa 50.00 (3) For employment as special police, watchmen and private detective 10.00 (4) For firearm permit application 200.00 (5) For employment as waitress, waiter, (hostess and other similar employment 10.00 (6) For driver's license application 10.00 (7) For rig driver's license 5.00 (8) For application for processing in the military service 5.00 (9) For application for commission in the army and other branch of military service 5.00 (10) For application to acquire Filipino citizenship 500.00 (11) For employment as housemaid or houseboy 5.00 (12) For change of name 50.00 (13) For application for retirement purposes 5.00 (14) For all other purposes not herein mentioned 10.00 Police clearances issued to violators of traffic rules, those charged with criminal offenses and all those cases wherein such clearance is required by virtue of police regulations are excluded in the above enumeration. SHIETa (l) Permit Fee for Storage of Flammable combustible or explosive substances: (1) Flammable liquids with flash point at 20F or below such as gasoline and other carbon besolphide, naphta, benzol, allodin and acetene, per gallon P1.00 In no case shall the permit fee be less than P20.00 nor more than P1,000.00 (2) Flammable liquids with flash point at above 20F and below 70F such as alcohol, amyl-acetate, toluol, ethyl acetate, per gallon 1.00 In no case shall the permit fee be less than P20.00 nor more than P500.00 (3) Flammable liquids with flash point at 20F to 200oF such as turpentine, thinner, prepared paints, diesel oil, fuel oil, kerosene, varnish, cleansing solvent, polishing liquids, per gallon 0.05 In no case shall the permit fee be less than P20.00 nor more than P1,000.00. (4) Flammable liquids with flash point of over 200F when subject to spontaneous ignition or is artificially heated to a temperature equal or higher than its flash point such as petroleum oil, crude oil, others, per gallon 0.05 In no case shall the permit fee be less than P20.00 nor more than P500.00 (5) Flammable gases such as acetylene, hydrogen, calgas, and other flammables in gaseous form, except liquefied petroleum gas and other compressed gases, per gallon 0.05 In no case shall the permit fee be less than P20.00 nor more than P500.00. (6) Combustible solids: (i) Calcium Carbide; per kilogram 0.05 In no case shall it be less than P20.00 nor more than P500.00 (ii) Pyrolyxin, per kilogram 0.20 In no case shall it be less than P20.00 nor more than P500.00 (iii) Matches, per kilogram 0.05 In no case shall it be less than P20.00 nor more than P300.00 (iv) Nitrate, phosphorous, bromine, sodium, picric acid, and other hazardous, explosive, corrosive, oxidizing and lachrymatory properties, per kilogram 0.20 In no case shall it be less than P20.00 nor more than P200.00 (v) Shredded combustible materials such as wood shavings (Kusot), waste (estopa), sisal, oakum, and other similar combustible shaving and fine materials, per kilogram 0.10 In no case shall it be less than P20.00 nor more than P150.00 (vi) Tar, resin, waxes, copra, rubber coal, bituminous coal and similar combustible materials, per kilogram 0.07 In no case shall it be less than P20.00 nor more than P100.00 (1) Animal Fees: (1) License Fee: Dog P15.00 Cat 15.00 (2) Vaccination Fee: Dog 100.00 Cat 100.00 (3) Impounding Fee: Horse 70.00 Cattle/Cara 70.00 Dog 50.00 Pig 30.00 Goat 15.00 Fowl 5.00 (4) Feeding Fee (per day): Horse/Cattle/Carabao 60.00 Dog 40.00 Pig 30.00 Goat/Sheep 10.00 Fowl 5.00 Provided, That no vaccination fees shall be imposed if the animal owner brings his own vaccine. (m) On billboards, Signboards and Advertisement: (1) Billboards or signboards for advertisement of business, per square meter or fraction thereof: a. Single face P30.00 b. Double face 50.00 (2) Billboards or sign for professions, per square meter or fraction thereof 50.00 (3) Billboards, signs or advertisements for business and profession painted on any building or structure or otherwise separated or detached therefrom, per square meter or fraction thereof 30.00 (4) Advertisements by means of placards, per square meter or fraction thereof 50.00 (5) Additional permit fee of P20.00 per square meter or fraction thereof, shall be paid by the owners of any billboard or signboard under Items (1) to (4) above, where electric or neon lights are used on such billboard or signboard. (6) Advertisements for business or professions by means of slides in movies, payable by moviehouse owners or operators, per slide 100.00 (7) Advertisements or promotions by means of vehicles, balloons, kites, etc. with or without loud speakers, per day or fraction thereof 50.00 (n) Other Business Undertakings/Activities: (1) Golf links P5,000.00 (2) Mini golf links (with less than 9 holes) 500.00 (3) Polo Grounds 1,000.00 (4) Maintaining and/or operating business weighers 500.00 (5) For maintenance and operation of marble pool and the like: For the first two tables 50.00 For each additional table 120.00 (6) Business permit fee for the holding of painting and art exhibitions, flowershows, musical program, literary and oratorical presentations as well as operas, concerts, dramas, recitals, fashion shows, except where no admission fees are collected, per day or night 100.00 (7) Permit fees for business establishment holding promotional or special sales or offers such a baratillos, anniversary sales, Christmas sales, school opening sales, graduation sales and the like, per day 20.00 (8) Permit fee for maintaining and/or operating booking office or stations for horse racing, dog racing, jai-alai, pelota and other events of similar nature: Each main booking station office 100.00 Each additional booking stations/office 50.00 (9) Car exchange on consignment basis 500.00 (10) For operating warehouses or bodegas of wholesalers, retailers, importers, except those business duly licensed in the city 500.00 (o) Zoning fee for services rendered by the Department of Planning and Development, payable to the City Treasurer, based on capital, at the following rates: Capital Investment Annual Fee Less than P1,000.00 P20.00 P1,000.00 to less than P5,000.00 40.00 5,000.00 to less than 10.000.00 60.00 10,000.00 to less than 50,000.00 80.00 50,000.00 to less than 100,000.00 100.00 100,000.00 to less than 150,000.00 150.00 150,000.00 to less than 200,000.00 180.00 200,000.00 to less than 250,000.00 200.00 250,000.00 to less than 300,000.00 250.00 300,000.00 to less than 350,000.00 300.00 350,000.00 to less than 400,000.00 350.00 400,000.00 to less than 450,000.00 400.00 450,000.00 to less than 500,000.00 450.00 500,000.00 to less than 1,000,000.00 500.00 1,000,000.00 and over 550.00 (p) Fee for change of location, business name, or permittee of business 30.00 (q) Foods and Drugs Fees. To be collected from food and drug stores, drug manufacturers and drug laboratories: Capital investment Annual Fee Not more than P5,000.00 P20.00 More than P5,000.00 but not more than P20,000.00 30.00 More than P20,000.00 but not more than P50,000.00 40.00 More than P50,000.00 but not more than P100,000.00 50.00 More than P100,000.00 but not more than P500,000.00 100.00 More than P500,000.00 and above 150.00 (r) Public Cemetery Cementation Fee, payable in advance, per square meter 5.00 CHAPTER XIX Fishery Rentals or Fees SECTION 68. Application or Coverage . The right to engage in fishing within the municipal waters of the City of Cebu shall be governed by the provisions of this Chapter, in conjunction with other operative laws and regulations on municipal fisheries. SECTION 69. Municipal Waters . For purposes of this Chapter, the words "Municipal Waters" shall include not only streams, lakes, and tidal waters included within the territorial jurisdiction of the City of Cebu, not being the subject of private ownership, and not comprised within national parks, marine waters included between two lines drawn perpendicularly to the general coastline from points where the boundary lines of the City touch the sea at low tide, and a third line drawn midway between the shores of Cebu City and Mactan Island. SECTION 70. Mayor's Permit; Fishing Grant . It shall be unlawful for any person, association, or corporation, to take or catch fish or other aquatic products by means of nets, traps, or other fishing boats or vessel, three tons or less, without first securing the necessary permit issued for the purpose by the City Mayor. It shall likewise be unlawful for any person, association, or corporation, to operate fish ponds, fish corrals or oyster culture beds, or to take or catch bangus fry, or fry of other species for propagation within the jurisdiction of the City of Cebu, without first securing a City Grant therefor, conferred as provided by law and this Chapter. SECTION 71. Persons Eligible for Fishing or Fishery Privileges . The following are eligible for fishing or fishery privileges: (a) Natural born citizens of the Philippines; and (b) Associations or corporations duly registered or incorporated under the laws of the Philippines, at least sixty percent (60%) of whose capital stock belong wholly to citizens of the Philippines. SECTION 72. Divisions and Classification of Municipal Waters . For purposes of operating fishponds, fish corrals or oyster culture beds, or of taking or catching bangus fry or fry of other species for propagation, the municipal waters within the jurisdiction of the City of Cebu shall be divided and classified as follows: HEcIDa (a) Zone No. 1 From the end of the Marginal Wharf (North Reclamation Area) to Kinalumsan River, classified as area for oyster culture beds, or for taking or catching bangus fry. The privilege of operating oyster culture bed, or of taking or catching bangus fry in this zone shall be awarded to the highest bidder, provided that the minimum bid shall not be less than Five Hundred Pesos (P500.00) per annum. (b) Zone No. 2 From Kinalumsan River to Bulacao River, classified as area for fish corrals or fishpens or oyster culture beds, or for taking or catching bangus fry. The privilege of operating fish corrals or fishpens, or oyster culture beds or of taking or catching bangus fry in this zone shall be awarded to the highest bidder, provided that the minimum bid shall not be less than Five Hundred Pesos (P500.00) per annum. SECTION 73. Exclusive Fishing Privileges . Operating fish corrals, fish ponds or oyster culture beds, or the catching of bangs fry, or fry of other species for propagation shall be conclusive fishery privileges which shall be granted always to the highest bidder in a public bidding held according to the provisions of this Chapter. Grants for the exclusive privilege to erect fish corrals, construct or operate fish ponds or oyster culture beds, or take or catch bangus fry or fry of other species for propagation, shall be for added exclusive fishery privileges which shall be granted always for not exceeding five year, subject to the previous approval of the Secretary of Agriculture and Natural Resources. SECTION 74. Application for Exclusive Fishery Privileges . Applications for any exclusive fishery privilege mentioned in the preceding section shall be made on official forms to be prescribed by the City Council. SECTION 75. To Whom to Submit Applications . All applications for exclusive fishery privilege shall be submitted to the City Mayor. Upon receipt of the application, the City Mayor, shall satisfy himself that the license applied for will not prejudice public interest, and that the portion or area applied for is not covered by any subsisting lease. SECTION 76. Committee on Auction . A committee on auction is hereby created to be composed of the City Treasurer as Chairman, and a representative of the City Mayor and a representative of the City Council as members. SECTION 77. Publication of Notice . The committee on auction shall cause to be published in any local newspaper for three successive issues, the first of which shall be not less than fifteen days before the date of the auction, notice for sealed bids for exclusive fishery privileges in areas or zones of the municipal waters available for erecting fish corrals, or constructing or operating fishponds or oyster culture beds, or taking or catching 'bangus' fry or fry of other species for propagation. The notice calling for sealed bids for the exclusive privilege mentioned in this Ordinance shall specify the time and place of the auction, the amount to be deposited before an individual or entity is entitled to participate, the procedure to be followed by the committee on auction before any exclusive privilege is granted, and the bond as guarantee of good faith and for the satisfactory compliance with the term of the lease or grant. The bond shall be in cash, in an amount equivalent to two years rental. acITSD SECTION 78. Issuance of Individual Licenses in Case No Bidders Opt to Lease Fishing Zones . If on the scheduled date of the auction, no interested bidders opt to lease any fishing zone within the municipal waters, the exclusive privilege of erecting fish corrals, operating fishponds or oyster culture beds, or catching bangus fry or fry of other species within a definite area or portion of the municipal waters may be granted by the City Mayor on a year to year basis, to qualified individuals, upon payment of the corresponding permit fees, in accordance with the following rates; viz: (a) Fish Corrals erected in the sea: Annual Fee Less than 3 meters deep P30.00 3 meters deep or more but less than 5 meters deep 60.00 5 meters deep or more but less than 8 meters deep 200.00 8 meters deep or more but less than 10 meters deep 360.00 10 meters deep or more but less than 15 meters deep 500.00 15 meters deep or more 800.00 (b) Operation of Fishponds or Oyster Culture Beds: Per hectare 10.00 (c) Catching bangus fry or other species for propagation: Less than 1,000 square meters 500.00 1,000 square meters but less than 2,000 sq. m. 600.00 2,000 square meters but less than 4,000 sq. m. 700.00 4,000 square meters but less than 5,000 sq. m. 800.00 6,000 square meters but less than 8,000 sq. m. 900.00 8,000 square meters or more 1,000.00 (d) Fish corrals or fishpens in inland fresh waters: With an area of less than 500 square meters 100.00 With an area of 500 square meters or more but less than 1,000 square meters 200.00 With an area of 1,000 square meters or more but less than 5,000 square meters 360.00 With an area of 5,000 square meters or more but less than 10,000 square meters 500.00 With an area of 10,000 square meters or more 800.00 SECTION 79. Permit Fees for Non-Exclusive Privilege of Catching Fish . The non-exclusive privilege of taking or catching fish in the municipal waters of the City of Cebu for commercial purposes, with the use of nets, traps, and other fishing gear, shall be granted under ordinary permit issued by the City Mayor, to any person, association or corporation qualified under Section 4 of this Ordinance, upon payment of the corresponding fees at the rates fixed hereunder, viz: a. Without the use of fishing boats P50.00 b. With the use of one fishing boat only 100.00 c. With the use of two fishing boats 200.00 SECTION 80. Privilege of Residents to Take Fish in Municipal Waters . Any person who is not a grantee of an exclusive privilege to engage in commercial fishing (Sections 70, 71 and 72 hereof), shall be allowed to fish for domestic use in any municipal waters within the territorial jurisdiction of the City of Cebu, upon payment of permit fee of P10.00 per annum, Provided, however, That no such fishing shall be allowed within two hundred meters from a fish corral duly licensed by the city, and provided further, that no fish caught under the privilege shall be sold by the permitee. SECTION 81. Restrictions . Licenses or permits issued, or contracts executed under this Ordinance shall contain provisions to the effect that: a. No fish corrals shall be constructed within two hundred meters from fresh water fisheries, unless they belong to one and the same grantee, and in no case shall fish corrals be less than sixty meters apart, unless previously approved by the Secretary of Agriculture and Natural Resources or his duly authorized representative. b. Fish corrals shall be entirely opened during close season periods established by the Secretary of Agriculture and Natural Resources, for the free passage of fishes to enable a considerable number to reach the spawning grounds. c. Nothing in the license shall be construed as permitting the licensee, grantee or permittee to obstruct the free navigation of any stream or water wherein such licensee, grantee or permittee is granted a fishery privilege. d. The licensee agrees unconditionally to comply with all the laws, rules and regulations governing fishing now on which may hereafter be promulgated. e. The licensee assumes full responsibility for any and all acts of his agents and employees of the contractors connected with his fishing operations. f. Failure to pay any fee when due, or to furnish the bond prescribed in the permit, contract or regulations shall be sufficient cause for the cancellation of the license, permit or contract. CHAPTER XX Public Markets and Slaughterhouses SECTION 82. Public Markets, Established. There shall be established and maintained the following public markets and slaughterhouse in the City of Cebu, to wit: (1) Carbon Market (2) San Nicolas Taboan Market (3) F. Ramos Supermarket (4) T. Padilla Market (5) Pardo Market (6) Pasil Market (7) Lorega Slaughterhouse (8) City Modern Abattoir SECTION 83. Supervision, Administration and Control of City Public Markets . The City Administrator shall exercise direct and immediate supervision, administration and control over public markets and the personnel thereof, including those whose duties concern the maintenance and upkeep of the markets and market premises, however the City Treasurer shall exercise direct and immediate supervision, administration and control over the collections of market fees. THADEI SECTION 84. Market Fees . The following market fees or rentals shall be collected from all vendors in the public markets per lineal/square meter daily "STAND" as specified within this section means that specified area within the length of platform or table occupied by the vendor. It includes the space below the stand and the back space of same as far as the line mid-way between the stand occupied by the vendor and another stand by another behind. This area does not include the front space of the stand which should be kept free for the passage of the public. The rates of market fees or rentals per day are as follows: (a) For Each Stand of any Alcoholic Drink, per lineal meter: (1) Carbon market P2.00 (2) T. Padilla, Taboan, Pardo, Pasil and Ramos markets 1.00 (b) For Each Stand of Leaf Tobacco, Buyo, per square meter: (1) Carbon market 2.00 (2) T. Padilla, Taboan, Pardo, Pasil and Ramos markets 1.00 (c) For Each Stand of Vegetables, Fruits, per square meter: (1) Carbon market 2.00 (2) T. Padilla, Taboan, Pardo, Pasil and Ramos markets 1.00 (d) For Each Stand for Selling Cooked Food or Carenderia, per actual existing Portal or Space therein, per square meter: (1) Carbon market 3.00 (2) T. Padilla, Taboan, Pardo, Pasil and Ramos markets 1.50 (e) For Each Stand for Selling Foodstuffs Commonly known as Galocinas, per square meter 1.00 (f) For Each Stand for Meat and Pork, per square meter: (1) Carbon market 3.00 (2) T. Padilla, Taboan, Pardo, Pasil and Ramos markets 2.00 (g) For Each Stand for Selling Dressed Chickens, per square meter 2.00 (h) For Each Stand for Selling "Puso", per square meter 1.00 (i) For Each Stand for Selling Rice and Corn: (1) Carbon market, per square meter 2.00 (2) T. Padilla, Pardo, Pasil and Ramos markets, per square meter 1.00 (j) For Each Stand Selling Live Chickens and other Fowls by the Dozen, per Dozen 3.00 (k) For Each Stand Selling Live Chickens and other Fowls by the Head, per Head 0.50 (l) For Each Stand Selling Live Goats and Sheep, per head 1.00 (m) For Each Stand Selling Live Pigs, per head 3.00 (n) For Each Stand Selling Agua helada, or ice cream 1.00 (o) For Every Portable Refreshments Service, Carried by Hands 1.00 (p) For Every Portable Refreshments Service, Carried by Wheels or other forms of Locomotion 2.00 (q) For every permanent ice drop stand, per square meter 2.00 (r) For Each Stand of Sari-sari (Groceries) and any other Merchandise: (1) Carbon market, per square meter 1.50 (2) T. Padilla, Taboan, Pardo, Pasil and Ramos markets, per square meter 0.50 (s) For Each Space for Selling Salted Fish locally known as "Guinamos" in Cans, Baskets or any other Kind of Container (as temporary booth, or ground space on "Tabo" or market days) per square meter 1.50 (t) For Each Permanent Space for Selling Salted Fish of Any kind, per square meter 1.50 (u) For Each Space for Selling Dried Fish (Assorted): (1) Carbon market, per square meter 1.50 (2) T. Padilla, Taboan, Pardo, Pasil and Ramos markets, per square meter 1.00 (v) For Each Stand, Ground, Space, or booth, not exceeding a square meter 1.00 (x) For Each Stand Selling Kitchen Utensils: (1) Carbon market, per square meter 1.50 (2) T. Padilla, Taboan, Pardo, Pasil and Ramos markets, per square meter 1.00 (y) For Each Stand Selling Dry Goods: (1) Carbon market per square meter 2.00 (2) T. Padilla, Pardo, Pasil and Ramos markets, per square meter (if the stall belongs to the vendor) 0.75 (3) If the Stall belongs to the City Government 1.00 (4) Freedom park Stalls, daily 10.00 (z) For Each Stand Selling Fresh Fish, per square meter: (1) Carbon market 2.00 (2) T. Padilla, Pardo, Pasil and Ramos markets 1.00 SECTION 85. Entrance Fees for Fishes . There shall be collected a market entrance fee for all classes of fish from all vendors at the rate of fifty (P0.50) centavos per kilo. PROVIDED, that all fishes sold along the seashores within the territorial limits of the City of Cebu shall be subject to the same rate of entrance fee. SECTION 86. Market Entrance Fees . There shall be collected a market entrance fee from all transient vendors of any commodity or merchandise brought into the public markets or their surrounding premises or in any other places within the territorial limits of the City of Cebu for sale on the basis of weight, bundle, sack, can, cartload, or any other convenient unit of measure, as follows: MARKET ENTRANCE FEES RATES (1) For each sack of rice, corn, sugar or other commodities in sacks P1.00 (2) For each large cattle 6.00 (3) For each goat or sheep 2.00 (4) For each pig (large size) more than 40 kilos 4.00 (5) For each pig (medium size) less than 40 kilos 3.00 (6) For chickens or other fowls, per head 0.20 (7) Eggs, per piece 0.01 (8) For vegetables in extra large sacks or extra large caing 5.00 (9) Per medium sack or medium caing of vegetables 3.00 (10) For root crops, per sack 2.00 (11) For logs or timber, per cubic meter: 1st class 2.00 2nd class 1.50 3rd class 1.00 (12) For nipa singles, per thousand or fraction thereof: 1st class 5.00 2nd class 3.00 (13) For firewood, per hundred pieces or fraction thereof 0.50 (14) Tungog, per big bundle 1.00 (15) Tungog, per small bundle 0.50 (16) Fruits: Mangos per large caing 5.00 per medium caing 3.50 per small caing 2.50 Lanzones per medium box 2.00 per buslo 1.00 Durian per caing 5.00 Mangostan per bunch 1.00 Oranges per medium box 3.00 per caing 3.00 Sunblest per box 5.00 Water Melon per pieces 0.10 Pakwan per pieces 0.10 Bananas per extra large caing 5.00 per medium size caing 3.00 per small size caing 2.00 per bunch (bulig) 1.50 per hundred 1.00 Santol per extra large caing 3.00 per large caing 2.00 per small caing 1.00 per medium caing 1.50 Avocado per large caing 3.00 per medium caing 2.00 per small caing 1.00 Caimito per large caing 3.00 per medium caing 2.00 per small caing 1.00 Nangka per extra large 2.00 per large 1.50 per small 1.00 Other fruits per large caing 3.50 per medium caing 2.00 (17) Spices: Tomatoes per medium box 1.00 per large caing 1.00 per medium caing 0.75 per small caing 1.00 Onions (bombay) per medium box 2.00 per small sacks 3.00 Garlics per big sack 4.00 (18) Vegetables: Squash (red) per large caing 3.00 Eggplant per extra large caing 3.00 per medium caing 2.00 per sack 1.00 String Beans per big bundle 1.50 per bundle 1.00 Other Vegetables per caing 2.00 (19) Other merchandise for sale: Coconuts per piece 0.15 Cookies per baro 1.50 Chicharon per kilo 0.10 Ampao per caing or baro 1.50 Ampao per plastic bag 1.50 Empty Plastic bag per bundle 1.50 Empty boxes (cartons per piece) 0.02 Empty Wooden boxes per piece 0.10 Empty New Caings for sale per piece 0.30 Empty baskets (large size) per piece 0.20 Empty baskets (small size) per piece 0.10 Mats per piece 0.25 Coconut brooms per piece 0.10 Batad brooms per piece 0.15 Native hats per piece 0.10 Others of similar commodities per piece 0.10 Shells per caing (large) 5.00 Shells per sack 3.00 Empty bottles per sack 1.00 Dried fish per box 3.00 Salted fish (guinamos) per can 2.50 Other commodities not specifically mentioned in the foregoing enumeration: Minimum 2.00 Maximum 3.00 SECTION 87. Payment of Fees . All market fees or rentals, market entrance fees, and other fees shall be payable in advance before any person can sell, or offer to sell, any commodity or merchandise within the public markets or their premises. Permanent vendors, however, may be allowed to pay their fees until 9:00 o'clock in the morning of the same day. Market fees or rentals for fixed stalls, booths or tiendas occupied by permanent vendors shall be paid either daily or monthly, at the option of the vendors. Those paid monthly are due and payable within the first twenty days of the month. SECTION 88. License or Permit Fees . Individual permanent stallholders of public markets shall be subject to the payment of license or permit fees required of their respective businesses in accordance with Section 63 of this Ordinance. SECTION 89. Specific Violations . Any person occupying or using space in the public market without first paying the fees or rentals herein provided, shall be subject to the payment of market fees in an amount equivalent to three times as much as the regular rate of such extra space and any person who fails to pay the monthly rental within the time fixed herein shall pay a penalty and interest provided in this Ordinance. The lease contract of any person found habitually incurring the foregoing violations shall be cancelled. SECTION 90. Slaughter Fees . Subject to the provisions of existing ordinances, there shall be collected for every head of animal slaughtered for human consumption, the following fees: aEACcS For public For Home Consumption Consumption per Head per Head Large Cattle (carabao, cow, horse) P20.00 P10.00 Hogs 12.00 6.00 Goats, sheep, or other members of the bovine family 5.00 3.00 Domestic Poultry 1.00 0.50 Rabbit 2.00 1.00 SECTION 91. Permit Fee to Slaughter . Before any animal is slaughtered for public consumption, a permit therefor shall be secured from the City Veterinarian or his duly authorized representative, thru the City Treasurer, and the corresponding fee collected at the rates fixed below: For every large cattle (carabao, cow, horse) per head P3.00 Hogs, per head 2.00 Goats, sheep, or other members of the bovine family 1.00 Domestic poultry, per head 0.50 SECTION 92. Hauling Fees . There shall be collected a hauling fee for the transportation of all dressed animal carcasses and primal parts, in a government-owned meat wagon, at the following rates: For large cattle (cow, carabao and horse) P10.00 For hogs, per head 5.00 For goats, sheep or other members of the bovine family, per head 2.00 For domestic poultry, per head 0.50 For rabbit, per head 0.50 SECTION 93. Corral Fees . There shall be collected a corral fee for the animals to be slaughtered which are to be kept in a corral owned by the City Government, at the rates prescribed below: per day or fraction thereof For large cattle (carabao, cow and horse) per head P2.00 For hogs, per head 1.00 For goats, sheep or others, per head 1.00 SECTION 94. Other Fees . In addition to the fees herein mentioned, for animals slaughtered in the City Abattoir, there shall be collected the following: a. Entrails Fee For hogs, per head P3.00 For cattle, carabao, horse, per head 10.00 b. Facilities Fee For hogs, per head 10.00 For cattle, carabao, horse, per head 20.00 c. Scale Fee For hogs, per head 2.00 For cattle, carabao, horse, per head 2.00 d. Bone and Hide Room Fee For cattle, carabao, horse, per head 5.00 SECTION 95. Regulatory Service Fee . There shall be charged for inspecting whether the fish is fit for human consumption, a Regulatory Service Fee of ten centavos (P0.10) for every kilo of fish sold in the public markets of the City of Cebu; SECTION 96. Weights and Measures . The privilege to engage in business, in the city public markets granted to any vendor who is found violating the provisions of this Ordinance regarding weights and measures, shall be immediately withdrawn, his lease cancelled, and the stall declared vacant and open for application, in addition to the penalties imposed under Sections 19 and/or 104 of this Ordinance. aCcHEI CHAPTER XXI Community Tax SECTION 97. Community Tax . There shall be imposed, levied and collected by the City of Cebu a tax known as Community Tax. SECTION 98. Individual Liable to Community Tax . Every inhabitant of the City of Cebu 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 occupation or who owns real property with an aggregate assessed value of One Thousand Pesos (P1,000.00) or more, or who is required by law to file an income tax return shall pay an annual community tax of Five Pesos (P5.00) and an annual additional tax of One Peso (P1.00) for every One Thousand Pesos (P1,000.00) of income regardless of whether from business, exercise of profession or from property which in no case shall exceed Five Thousand Pesos (P5,000.00). In the case of husband and wife, the additional tax herein imposed shall be based upon the total property owned by them and the total gross receipts or earnings derived by them. SECTION 99. 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 City of Cebu shall pay an annual community tax of FIVE HUNDRED PESOS (P500.00) and an annual additional tax which in no case, shall exceed Ten Thousand Pesos (P10,000.00) in accordance with the following schedule: (a) For every Five Thousand Pesos (P5,000.00) worth of real property in the City of Cebu owned by it during the preceding year based on the valuation used for the payment of the real property tax under existing laws, found in the assessment rolls of Cebu city Two Pesos (P2.00); and (b) For every Five Thousand Pesos (P5,000.00) of gross receipts or earnings derived by it from its business in Cebu City during the preceding year Two Pesos (P2.00). ADaECI The dividends received by a corporation from another corporation however shall, for the purpose of the additional tax, be considered as part of the gross receipts or earnings of said corporation. SECTION 100. Exemptions. The following are exempt from the community tax: (1) Diplomatic and consular representatives; and (2) Transient visitors when their stay in Cebu City does not exceed three (3) months. SECTION 101. Place of Payment . The community tax herein levied shall be paid to the Treasurer of Cebu City or to his authorized representative by individual whose place of residence is located in Cebu City or by juridical entity whose principal office is in Cebu City. (a) In his collection duty, the City Treasurer shall deputize the barangay treasurers to collect the community tax in their respective jurisdictions. However, said deputization shall be limited to the community tax payable by individual taxpayers and shall be extended only to barangay treasurers who are properly bonded in accordance with existing laws. (b) The proceeds of the community tax actually and directly collected by the City Treasurer shall accrue entirely to the general fund of the City. However, proceeds of the community tax collected through the barangay treasurers shall be apportioned as follows: (1) Fifty percent (50%) shall accrue to the general fund of the City; and (2) Fifty percent (50%) shall accrue to the barangay where the tax is collected. aASDTE SECTION 102. Time for Payment . (a) The community tax shall accrue on the first (1st) day of January of each year which shall be paid not later than the last day of February of each year. 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 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 the Community Tax without becoming delinquent. Persons who come to reside in Cebu City or reach the age of eighteen (18) years on or after the first (1st) day of July of any year, or who cease to belong to an exempt class on or after the same date, shall not be subject to the community tax for that year. (b) 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 the Community Tax without becoming delinquent. Corporations established and organized on or after the first (1st) day of July shall not be subject to the Community Tax for that year. SECTION 103. 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 104. 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 any public fund; transacts other official business; or receives any salary or wage from any person or corporation, it shall be the duty of any person, officer, 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. 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 is made or business 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 (15th) of April each year, in which case, the certificate issued for the preceding year shall suffice. SECTION 105. Penalties for Delinquency . If the tax is not paid within the time prescribed in Section 102 hereof 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. CHAPTER XXII Real Property Tax SECTION 106. Imposition of Real Property Tax . There shall be imposed a basic tax of two percent (2%) per annum on the assessed value of all real properties, except buildings and other structures with fair market value of not exceeding P175,000.00 as determined by the City Assessor exclusively used by the owner for residential purposes, situated within the territorial limits of the City of Cebu which shall accrue on January first (1st) of the current year and may be payable in four equal installments in accordance with the following schedule: First Installments - On or before March 31 of the year. Second Installments - On or before June 30 of the year Third Installments - On or before September 30 of the year. Fourth Installments - On or before December 31 of the year. SECTION 107. Imposition of Additional Tax on Real Property for Special Education Fund (SEF) . There shall be imposed an annual tax of one (1%) percent on the assessed value of all real properties situated within the territorial limits of the City of Cebu which shall be in addition to the basic real property tax. The proceeds thereof shall exclusively accrue to the Special Education Fund (SEF). The additional tax shall accrue on January first (1st) of the current year and may be payable in four equal installments in accordance with the schedule provided under Section 106 above. CDAHaE SECTION 108. Interests on Unpaid Real Property Tax. In case of failure to pay the basic real property tax and/or additional tax for SEF when due shall subject the taxpayer to the payment of interest at the rate of two percent (2%) per month on the unpaid amount or a fraction thereof, until the delinquent tax shall have been fully paid: Provided, however, That in no case shall the total interest on the unpaid tax or portion thereof exceed thirty-six (36) months. SECTION 109. Remedies for the Collection of Real Property Tax . For the collection of the basic real property tax and the tax for Special Education Fund (SEF), the city government shall avail of the remedies by administrative action through levy on real property or by judicial process. SECTION 110. City Government Lien . The basic real property tax and the additional tax for the Special Education Fund (SEF) 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 juridical action, and may only be extinguished upon payment of the tax and the related interests and expenses. SECTION 111. Tax Discount for Advance/Prompt Payment . If the basic real property tax and the additional tax accruing to the SEF are paid in advance/promptly in accordance with the prescribed schedule of payment as provided in Section 106 of this Ordinance, the City of Cebu grants a ten percent (10%) discount of the annual tax due. SECTION 112. Payment Under Protest . (a) No protest shall be entertained unless the taxpayer first pays the tax. It shall be annotated on the tax receipts the words "paid under protest". The protest in writing must be filed within thirty (30) days from the date of payment of the tax to the City Treasurer who shall decide the protest within sixty (60) days from receipt thereof. (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 sub-paragraph (a), the taxpayer may avail of the remedies as provided for in Section 226 of Republic Act 7160, otherwise known as the Local Government Code of 1991. SECTION 113. Repayment of Excessive Collections . When an assessment of excessive realty tax and/or the additional tax for Special Education Fund (SEF) is found to be illegal or erroneous and the tax is accordingly reduced or adjusted, the taxpayer may file a written claim for refund or credit for taxes and interest 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. In case the claim for tax refund or credit is denied, the taxpayer may avail of the remedies as provided under Section 226 of the Local Government Code of 1991. CHAPTER XXIII Penal Provisions SECTION 114. Penalties . Violation of any provisions of this Ordinance shall be punishable 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 such fine or imprisonment at the discretion of the court (Sec. 517, LGC) SDITAC SECTION 115. Repealing Clause . All previous ordinances or parts thereof which are inconsistent with the provisions of this Ordinance are hereby repealed, modified or amended. SECTION 116. Effectivity . The amendments introduced through this Ordinance which are favorable to the taxpayers compared to the pertinent provisions of City Tax Ordinance No. 1, as amended: City Tax Ordinance No. 44, as amended; City Tax Ordinance No. 58, as amended; and City Tax Ordinance No. 61, shall take effect on January 1, 1993, while the amendments introduced through this Ordinance which are disadvantageous or more onerous to the taxpayers compared to the pertinent provisions of the aforesaid city tax ordinances, as amended, shall take effect on January 1, 1994. CARRIED UNANIMOUSLY. I hereby certify to the correctness of afore-quoted resolution/ordinance. (SGD.) ROMPIO A. PARADIANG City Secretary ATTESTED: (SGD.) ALVIN B. GARCIA Pres. Officer APPROVED: (SGD.) TOMAS R. OSMEA Mayor Published in the Sun Star Daily on July 31, 1993 .