Revised Revenue Code of Dasmariñas, Cavite (2003)

August 1, 2003 Excerpts from the Minutes of the 28th Regular Session Held by the Sangguniang Bayan of Dasmarias, Cavite on August 1, 2003 at the Municipal Session Hall PRESENT: Hon. Luciano S. Cantimbuhan Mun.Vice Mayor/Presiding Officer Hon. Valeriano S. Encabo Sangguniang Bayan Member Hon. Victor T. Carungcong Sangguniang Bayan Member Hon. Luisito M. Bautista Sangguniang Bayan Member Hon. Dominador P. Alvaran Sangguniang Bayan Member Hon. Fulgencio C. dela Cuesta, Jr. Sangguniang Bayan Member Hon. Miriam C. Rentoy Sangguniang Bayan Member Hon. Cresenciano S. Encabo Liga ng mga Brgy. President Hon. Maureen R. Mendoza SK Federation President ABSENT: Hon. Teofilo B. Lara Sangguniang Bayan Member Hon. Jacinto B. Frani, Jr. Sangguniang Bayan Member DASMARIAS TAX ORDINANCE NO. 001-03 AN ORDINANCE ENACTING THE "REVISED REVENUE CODE OF DASMARIAS, CAVITE (2003)" Be it ordained by the Sangguniang Bayan in session duly assembled, that: CHAPTER I General Provisions ARTICLE A Title and Scope SECTION 1A.01. Title . This Ordinance shall be known as the "Revised Revenue Code of Dasmarias, Cavite (2003)". SECTION 1A.02. Scope . This Code shall govern the levy, assessment and collection of taxes, fees, charges and other legal impositions within the jurisdiction of this Municipality. ARTICLE B Definition of Terms and Rules of Construction SECTION 1B.01. Definitions . When used in this Code, each of the following words and phrases shall be construed to mean as follows: Agricultural Products Include the yield of the soil, such as corn, rice, wheat, rye, hay, coconuts, sugarcane, tobacco, root crops, vegetables, fruits, flowers, and their by-products; ordinary salt; all of fish, poultry; and livestock and animal products, whether in their original form or not. The phrase "whether in their original form or not" refers to the transformation of said products by the farmer, fisherman, producer or owner through the application of processes such as, freezing, drying, salting, smoking or stripping for purposes of preserving or otherwise preparing said products for the market. To be considered an agricultural product whether in its original form or not, its transformation must have been undertaken by the farmer, fisherman, producer or owner. CDHcaS Agricultural Products as defined include those that have undergone not only simple but even sophisticated processes employing advance technological means in packaging like dressed chicken or ground coffee in plastic bags or styropor or other packaging materials intended to process and prepare the products for the market. Amusement is a pleasurable diversion and entertainment. It is synonymous to relaxation, avocation, pastime or fun. Amusement Places include theaters, cinemas, concert, halls, circuses and other places of amusement where one seeks admission to entertain oneself by seeing or viewing the show or performance. Business means trade or commercial activity regularly engaged in as means of livelihood or with a view to profit. Banks and Other Financial Institutions include non-bank financial intermediaries, lending investors, finance and investment companies, pawnshops, money shops, insurance companies, stock markets, stock brokers and dealers in securities and foreign exchange, as defined under applicable laws or rules and regulations thereunder. Capital signifies the actual estate, whether in money or property owned by an individual or corporations; it is a fund with which it transacts its business, which would be liable to each creditor, and which in case of insolvency passes on to a receiver. Capital Investment is the capital which a person employs in any undertaking, or which he contributes to the capital of a partnership, corporation or any other juridical entity or association in a particular taxing jurisdiction. EAHcCT Charges refer to pecuniary liability, as rents or fees against persons or property. Contractor includes persons, natural or juridical, not subject to professional tax under Article 139 of the Local Government Code of 1991 and the Implementing Rules and Regulations, whose activity consists essentially of the sale of all kinds of services for a fee, regardless of whether or not the performance of the service call for the exercise or use of the physical or mental faculties of such contractor or his employees. As used in this Code, the term "contractor" includes, but not limited to the following: General engineering, general building, and specialty contractors as defined under applicable laws : Filling demolition and salvage works contractors; Proprietors or operators of mine drilling apparatus; Proprietors or operators of dockyards; Persons engaged in the installation of water system and gas or electric lights, heats, or power; Proprietors or operators of smelting plants; Engraving, plating and plastic lamination establishments; Proprietors or operators of establishment for repairing, repainting, upholstering, washing or greasing of vehicles, heavy equipment, vulcanizing, recapping and battery charging; EcIDaA Proprietors or operators of furniture shops and establishment for surfacing and recutting of lumber and sawmill under contract to saw or cut logs belonging to other; Proprietors or operators of dry-cleaning or dyeing establishments, steam laundries and laundries using washing machines; Proprietors or operators of establishments or lots for parking purposes; Proprietors or operators of tailor shops, dress shops, milliners, hatters, beauty parlors, barbershops, massage clinics, sauna, Turkish and Swedish baths slendering and body building saloons and similar establishments; Photographic studios; Funeral parlors; Proprietors or operator of hotels, motels and lodging houses; Proprietors or operators of arrastre or stevedoring, warehousing or forwarding establishments, master plumbers, smiths and house or signs painters; Printers, bookbinders, lithographers; Publishers except those engaged in the publication or printing of newspaper, magazine, review of bulletin which appears at regular intervals with fixed price for subscription and sale and which is not devoted principally to the publication of advertisements; Business agents, private detective or watchman agencies, commercial and immigration brokers and cinematographic film owners, lessors and distributors; DACTSH Corporation includes partnerships, no matter how created or organized, joint-stock companies, joint accounts ( cuentas en participacion ),associations or insurance companies but does not include general professional partnerships and a joint venture or consortium formed for the purpose of undertaking construction projects or engaging in petroleum, coal, geothermal, and other energy operations or consortium agreement under a service contract with the government. General professional partnerships common profession, no part of the income of which is derived from engaging in any trade or business. The term "foreign resident" when applied to a corporation means a foreign corporation not otherwise organized under the laws of the Philippines but engaged in trade or business within the Philippines. Countryside and Barangay Business Enterprise refers to any business entity, association or cooperative registered under the provisions of Republic Act No. 6810 otherwise known as Magna Carta for Countryside and Barangay Business Enterprises (Kalakalan 20). Dealer means one whose business is to buy and sell merchandise, goods and chattels as a merchant. He stands immediately between the producer or manufacturer and the consumer and depends for his profits not upon the labor he bestows upon his commodities but upon the skill and foresight with which he watches the market. Fee means a charge fixed by law or ordinance for the regulation or inspection of a business or activity. It shall also include charges fixed by law or agency for the services of a public officer in the discharge of his official duties. HEDCAS Franchise is a right or privilege, affected with public interest which is conferred upon private persons or corporations, under such terms and conditions as the government and its political subdivisions may impose in the interest of public welfare, security and safety. Gross Sales or Receipts include the total amount of money or its equivalent representing the contract price, compensation or service fee, including amount charged or materials supplied with the services and deposits or advance payments actually or constructively received during the taxable quarter for the services performed by another person excluding discounts if determinable at the time or sales, sales return, excise tax and value-added tax (VAT). Manufacturer includes every person who, by physical or chemical process, alters the exterior texture or form or inner substance of any raw material or manufactured or partially manufactured products in such manner as to prepare it for special use or uses to which it could not have been put in its original condition, or who by any such process, alters the quality of any such raw material or manufactured or partially manufactured products so as to reduce it to marketable shape or prepare it for any of the use of industry, or who by any such process, combines any such raw materials or manufactured or partially manufactured products with other materials or products of the same or different kinds and in such manner that the finished products of such process or manufacture can be put to a special use or uses to which such raw material or manufactured or partially manufactured in their original condition could not have been put and who, in addition, alter such raw material or manufactured or partially manufactured products, or combines the same to produce such finish products for the purpose of their sale or distribution to others and not for his own use or consumption. Marginal Farmer or Fisherman refers to individuals engaged in subsistence farming or fishing which shall be limited to the sale, barter or exchange of agricultural or marine products produced by himself and his immediate family and whose annual net income from such farming or fishing does not exceed Fifty Thousand Pesos (P50,000) or the poverty line established by NEDA for the particular region or locality, whichever is higher. Motor Vehicle means any vehicle propelled by any power other than muscular power using public roads, but excluding road rollers, trolley cars, street sweepers, sprinkles, lawn mowers, bulldozers, graders, forklifts, amphibian trucks and cranes if not used on public roads, vehicles which run only on rails or tracks and tractors, trailer and traction engines of all kinds used exclusively for agricultural purposes. DIEACH Municipal Water include not only streams, lakes and tidal waters within the municipality not being the subjects of private ownership and not compromised within the national parks, public forest, timber lands, forest reserves or fishery reserves, but also marine waters included between two lines drawn perpendicularly to the general coastline from points where the boundary lines of the municipality or city touch the sea at low tide and a third line parallel with the coastline and fifteen (15) kilometers from it. Where two (2) municipalities are so situated on the opposite shores that there is less than fifteen (15) kilometers of marine waters between them, the third line shall be equally distant from opposite shores of the respective municipalities. Operator includes the owners, managers, administrators, or any person who operates or is responsible for the operation of a business establishment or undertaking. 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 retail peddler of a particular commodity shall be determined from the definition of wholesale dealer or retailer. Persons means every natural or juridical being, susceptible of right and obligations or being the subject of legal relations. Residents refer to natural persons who have their habitual residence in the province, city or municipality, where they exercise their civil rights and fulfill their civil obligations, and to juridical persons for which the law or any other provision creating or recognizing them fixes their residence in a particular province, city, or municipality. In the absence of such law, juridical persons are residents of the province, city or municipality where they have their legal residence or principal place of business or where they conduct their principal business or occupation. CIAHaT Retail means a sale where the purchaser buys the commodity for his own consumption, irrespective of the quality of the commodity sold. Vessel includes every type of boat, craft, or other artificial contrivance used, or capable of being used, as a means of transportation on water. Wharfage means a fee assessed against the cargo of a vessel engaged in foreign or domestic trade based on quantity, weight, or measure received and/or distributed by vessel. Wholesale means a sale where the purchaser buys or imports the commodities for resale to persons other than the end user regardless of the quantity of the transaction. SECTION 1B.02. Words and Phrases Not Herein Expressly Defined. Words and phrases embodied in this Code not herein specifically defined shall have the same definitions as found in R.A. 7160 and Its Implementing Rules and Regulations as well as in other applicable laws. SECTION 1B.03. Rules of Construction. In construing the provisions of this Code, the following rules of construction shall be observed unless inconsistent with the manifest intent of the provisions or when applied they would lead to absurd or highly improbable results. a.) General Rule . All words and phrases shall be construed and understood according to the common and approved usage of the language; but technical words and phrases and such other words in this Code which may have acquired a peculiar or appropriate meaning shall be construed and understood according to such technical, peculiar or appropriate meaning. CHIaTc b.) Gender and Number. Every word in this Code importing the masculine gender shall extend to both male and female. Every word importing the singular number shall apply to one person or thing and every word importing the plural number shall extend and apply to several persons or things. c.) Computation of Time . The time within an act is to be done as provided in this Code or in any rule or regulation issued pursuant to the provision when expressed in days shall be computed by excluding the first day and including the last day, except when the last day falls on a Sunday or Holiday in which case, the same shall be excluded from the computation, and the next business day shall be considered the last day. d.) References . All references to Chapters, Articles, Sections are to Chapters, Articles, Sections in this Code unless otherwise specified. e.) Conflicting Provisions of Chapters .If the provisions of different chapters conflict with each other, the provisions of each chapter shall prevail as to all specific matter and questions involved therein. f.) Conflicting Provisions of Sections .If the provisions of different sections in the same chapter conflict with each other, the provision of the section which is last in point of sequence shall prevail. EAIcCS CHAPTER II Municipal Taxes ARTICLE A Business Tax SECTION 2A.01. Definition of Terms. When used in this Article, each of the following words and phrases shall be construed to mean as follows: Advertising Agency includes all persons who engaged in the business of advertising for the other by means of billboards, posters, placards, notices, signs, directories, pamphlets, leaflets, handbills, electric or neon lights, airplanes, balloons or other media, whether in pictorial or reading form. Bars include beer gardens or places where intoxicating and fermented liquors or malts are sold, disposed of, or given away for compensation, even without foods, where the services of hostesses and/or waitresses are employed, and where customers are entertained by occasional dancing to music not rendered by a regular dance orchestra or musicians hired for the purpose, otherwise, the place shall be classified as a "dance hall" or "night club".A "cocktail lounge" is considered a "bar" even if there are no hostesses or waitresses to entertain the customers. Brewer includes all persons who manufacture fermented liquor of any description for the sale or delivery to others but does not include manufacturer of tuba, basi, tapuy or similar domestic fermented liquors, whose daily production does not exceed Two Hundred (200) gauge liters. Business Agents (Agente de Negocios) include all persons who acts 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. aADSIc Cabaret/Dance Hall includes any place or establishment where dancing is permitted to the public in consideration of any admission, entrance, or any other fee paid on, before or after the dancing, and where professional hostesses or dancers are employed. Carinderia refers to any public eating place where cooked foods are served at a price. Cockpits includes any place, compound, building or portion thereof, where cockfights are held whether or not money bets are held on the results of such cockfights. Collecting Agency includes any person other than a practicing "Attorney-at-Law" 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 therefor, while a "mercantile agency" is any person engaged in the business of gathering information as to the financial standing ability or credit of persons engaged in the business and reporting the same to the subscribers or to customers applying and paying therefor. Compounder comprises every 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. General Engineering Contractor is a person whose principal contracting business is in connection with fixed works requiring specialized engineering knowledge and skill, including the following divisions or subjects: irrigation, drainage, water power, water supply, flood control, inland waterways, harbors, docks, wharves, shipyards and ports, dams, hydro-electric projects, levees, river controls and reclamation works, railroads, highways, street and roads, bridges, overpasses, underpasses and other similar works; pipelines and other system for the transmission of petroleum and other liquid or gaseous substances; land leveling and earth moving projects, excavating, grading, trenching, paving and surfacing works. HSIADc General Building Contractor is a person whose principal contracting business is in connection with any structure built, being built, or to be built, for the support, shelter and enclosure of persons, animals, chattels or movable property of any kind, requiring in its construction the use of more than two unrelated building trades or crafts, to do or superintend the whole or any part thereof. Such structure includes sewers and sewerage disposal plants and systems, parks, playgrounds and other recreational works, refineries, chemical plants and similar industrial plants requiring specialized engineering knowledge and skill, power houses, power plants and other utility plants and installations, mines and metallurgical plants, cements and concrete works in connection with the above-mentioned fixed works. A person who merely furnishes materials or supplies without fabricating them into, or consuming them in the performance of the work of the general building contractor does not necessary fall within this definition. Specialty Contractor is a person whose operations pertain to the performance of construction work requiring special skills and whose principal contracting business involves the use of specialized building trades and crafts. Distiller of Spirits comprise all who distill spirituous liquors by original and continuous distillation form mash, wort, wash, sap or syrup through continuous closed vessels and pipes until the manufacture thereof is completed. Gross Receipts includes all monies and properties received in consideration of services rendered or articles sold, exchanged or leased, without any deduction, or the whole amount of the receipt of the business before the cost of production is deducted therefrom. Hotel includes any house or building or portion thereof in which any person or persons may be regularly harbored or received as transient or guests. A hotel shall be considered as living quarters and shall have the privilege to accept any number of guests and to serve food to the guests therein. ACcEHI Importer means any person who brings articles, goods from abroad for unloading herein or which after such entry are consumed herein or incorporated into the general mass of property in the Philippines. In case of tax free articles brought or imported into the Philippines by persons, entities or agencies exempt from tax which are subsequently sold, transferred or exchanged in the Philippines to non-exempt private persons or entities, the purchaser or recipient shall be considered as the importer thereof. Independent Wholesaler means any person other than a manufacturer, producer or importer, who buys commodities for resale to persons other than the end-users regardless of the quantity of the transaction. Lending Investors includes all persons who make a practice of lending money for themselves or others at interests. Levy means imposition or collection of assessment, tax, tribute, or fine. License 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. Lodging House includes any house or building, or portion thereof, in which any person or persons may be regularly harbored or received as transient for compensation. Taverns or inns shall be considered as lodging houses. 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 cigarettes. CSHEAI Manufacturer of Tobacco includes every person whose business is to manufacture tobacco or snuff, whether such manufacture be by cutting, pressing, grinding, or rubbing any raw or leaf tobacco, or otherwise preparing raw or leaf tobacco, or manufactured or partially manufactured tobacco or 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. Money Shop is an extension service unit of a banking institution usually operating markets with authority to accept money for deposit and extend short terms for specific purposes. Motel includes any houses or building or portion thereof in which any persons may be regularly harbored or received as transients 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. Pawnbroker includes every person engaged in granting loans or deposits or pledges of personal property on the condition of returning the same at the stipulated prices, displaying at his place of business their gilts or yellow balls or exhibiting a sign or money to loan or personal property or deposit or pledge. Privilege means a right or immunity granted as a peculiar benefit, advantage or favor. Real Estate Dealer includes any person engaged in the business of buying, selling, exchanging, or renting property as principal and holding himself out as a full or part-time dealer in real estate or an owner of rental property or properties rented or offered to rent for an aggregate amount of One Thousand Pesos (P1,000.00) or more a year. Any person shall be considered as engaged in the business as a real estate dealer by the mere fact that he is the owner or sub-lessor of property rented or offered to rent for an aggregate amount of One Thousand Pesos (P1,000.00) or more a year. An owner of sugar lands subject to tax under Commonwealth Act Numbered Five Hundred and Sixty Seven (CA 567) shall not be considered as a real estate dealer under this definition. ITcCaS 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, 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, shall 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. Restaurant refers to any place which provides food to the public and accept orders from them at a price. This term includes "food caterers". Retail Dealer in Fermented Liquor includes every person except retail dealers in tuba, basi, tapuy, who for himself or on commission sells or offer for sale fermented liquors on quantities of five (5) liters or less at any one time and not for resale. EHSCcT Retail Leaf Tobacco Dealer includes every person who, for himself or on commission, sells leaf tobacco or offers for sale to any person except a registered dealer on leaf tobacco or manufacturer of cigars, 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. Retail Tobacco Dealer comprehends every person, who for himself or on commission, sells or offers for sale not more than two hundred (200) cigars, not more than eight hundred (800) cigarettes, or not more than five (5) kilograms of manufactured tobacco at any time and not for resale. Retail Vino Dealer comprehends every person, who for himself or on commission, sell or offers for sale only domestic distilled spirits in quantities of five (5) liters or less at any one time and not for resale. Revenue includes taxes, fees, and charges that a state or its political subdivision collects and perceives into the treasury for public purposes. Services means the duties, work, or functions performed or discharged by the government officer, or by any private person contracted by the government, as the case may be. Tax means an enforced contribution usually monetary in form, levied by the law-making body on person and property subject to its jurisdiction for the precise purpose of supporting governmental needs. Wholesale Dealer in Fermented Liquors means anyone who for himself or on commission, sells or offers for sale fermented liquors in larger quantities than five (5) liters at any one time, or who sells or offers for sale such fermented liquor (excluding tuba, basi, tapuy, and similar domestic fermented liquors) for the purpose of resale, regardless of quantity. CSHcDT 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 (200) cigars, eight hundred (800) cigarettes or five (5) kilograms of manufactured tobacco at any one time or sells or offers the same for the purpose of resale regardless of quantity. SECTION 2A.02. Imposition of Tax . There is levied an annual tax on the business mentioned in this Article at rates prescribed therefor. The tax is payable for every distinct establishment and one business or activity does not become exempt by being conducted with some other business or activity for which a tax has been paid. (A) On Manufacturers, Assemblers, Repackers, Processors, Brewers, Distillers, Rectifiers and/or Compounders or Liquors, Distilled Spirits and Wines or Manufacturers of Any Article of Commerce of Whatever Kind or Nature in Accordance with the following Schedule : With Gross Sales or Receipts for Amount of the Preceding Calendar Year in Tax per the Amount of Annum Less than P10,000 P181.50 P 10,000 or more but less than P15,000 242.00 15,000 or more but less than 20,000 332.00 20,000 or more but less than 30,000 484.00 30,000 or more but less than 40,000 726.00 40,000 or more but less than 50,000 907.50 50,000 or more but less than 75,000 1,452.00 75,000 or more but less than 100,000 1,815.00 100,000 or more but less than 150,000 2,420.00 150,000 or more but less than 200,000 3,025.00 200,000 or more but less than 300,000 4,235.00 300,000 or more but less than 500,000 6,050.00 500,000 or more but less than 750,000 8,800.00 750,000 or more but less than 1,000,000 11,000.00 1,000,000 or more but less than 2,000,000 15,125.00 2,000,000 or more but less than 3,000,000 18,150.00 3,000,000 or more but less than 4,000,000 21,780.00 4,000,000 or more but less than 5,000,000 25,410.00 5,000,000 or more but less than 6,500,000 26,812.50 6,500,000 or more 41.25% of 1% PROVIDED, that the preceding rates shall apply only to the amount of domestic sales of manufacturers, assemblers, repackers, processors, brewers, distiller, rectifiers, and compounders of liquors, distilled spirits and wines or manufacturers of any article of commerce of whatever kind or nature other than those classified as "essential commodities" as enumerated under Section 2A.02 (C) of this Article. SaETCI PROVIDED FURTHER, that the businesses enumerated in Section 2A.02 (A) shall no longer be subject to the tax on wholesaler, distributor, or dealers as provided under Section 2A.02 (B) of this Article. (B) On Wholesalers, Distributors, Exporters, Producers of or Dealers in Article of Commerce of Whatever Kind or Nature in Accordance with the following Schedule : With Gross Sales or Receipts for Amount of the Preceding Calendar Year in Tax per the Amount of Annum Less than P1,000 P19.80 P 1,000 or more but less than P2,000 36.30 2,000 or more but less than 3,000 55.00 3,000 or more but less than 4,000 79.20 4,000 or more but less than 5,000 110.00 5,000 or more but less than 6,000 133.10 6,000 or more but less than 7,000 157.30 7,000 or more but less than 8,000 181.50 8,000 or more but less than 10,000 205.70 10,000 or more but less than 15,000 242.00 15,000 or more but less than 20,000 302.50 20,000 or more but less than 30,000 363.00 30,000 or more but less than 40,000 484.00 40,000 or more but less than 50,000 726.00 50,000 or more but less than 75,000 1,089.00 75,000 or more but less than 100,000 1,452.00 100,000 or more but less than 150,000 2,057.00 150,000 or more but less than 200,000 2,662.00 200,000 or more but less than 300,000 3,630.00 300,000 or more but less than 500,000 4,840.00 500,000 or more but less than 750,000 7,260.00 750,000 or more but less than 1,000,000 9,680.00 1,000,000 or more but less than 2,000,000 11,000.00 2,000,000 or more 55% of 1% PROVIDED, that the preceding imposition shall no longer be applied to the businesses already subject to the "tax on manufacturers, assemblers, repackers, processors, brewers, distillers, rectifiers and compounders of liquors, distilled spirits and wines or manufactures of any article of commerce of whatever kind or nature." (C) On Exporters, Manufacturers, Millers, Repackers or Producers of Essential Commodities Enumerated Hereunder, the Rate of Tax shall be in Accordance with the following Schedule : 1.) Rice and corn; 2.) Wheat or cassava flour, meat, dairy products, locally manufactured processed or preserved foods, sugar, salt and 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 medicines; 5.) Agricultural implements, equipment and post harvest facilities, fertilizers, pesticides, insecticides and other farm inputs; DAaIHT 6.) Poultry feeds and other animal feeds; 7.) School supplies; and 8.) Cement. With Gross Sales or Receipts for Amount of the Preceding Calendar Year in Tax per the Amount of Annum Less than P10,000 P90.75 P 10,000 or more but less than 15,000 121.00 15,000 or more but less than 20,000 166.10 20,000 or more but less than 30,000 242.00 30,000 or more but less than 40,000 363.00 40,000 or more but less than 50,000 453.75 50,000 or more but less than 75,000 726.00 75,000 or more but less than 100,000 907.50 100,000 or more but less than 150,000 1,210.00 150,000 or more but less than 200,000 1,512.50 200,000 or more but less than 300,000 2,117.50 300,000 or more but less than 500,000 3,025.00 500,000 or more but less than 750,000 4,400.00 750,000 or more but less than 1,000,000 5,500.00 1,000,000 or more but less than 2,000,000 7,562.50 2,000,000 or more but less than 3,000,000 9,075.00 3,000,000 or more but less than 4,000,000 10,890.00 4,000,000 or more but less than 5,000,000 12,650.00 5,000,000 or more but less than 6,500,000 13,406.25 6,500,000 or more 20.50% of 1% For the purposes of this Section, the term exporters shall refer to those who are principally engaged in the business of exporting goods and merchandise, as well as manufacturers and producers whose goods or product are both sold domestically and abroad. The amount of export sales shall be excluded from the total sales and shall be subject to the rates prescribed above. (D) On Wholesaler, Distributors or Dealers of Essential Commodities Enumerated under Section 2A.02 (C) the Rate of Tax Shall Be in Accordance with the following Schedule : With Gross Sales or Receipts for Amount of the Preceding Calendar Year in Tax per the Amount of Annum Less than P1,000 P9.90 P 1,000 or more but less than P2,000 18.15 2,000 or more but less than 3,000 27.50 3,000 or more but less than 4,000 39.60 4,000 or more but less than 5,000 55.00 5,000 or more but less than 6,000 66.55 6,000 or more but less than 7,000 78.65 7,000 or more but less than 8,000 90.75 8,000 or more but less than 10,000 102.85 10,000 or more but less than 15,000 121.00 15,000 or more but less than 20,000 151.25 20,000 or more but less than 30,000 181.50 30,000 or more but less than 40,000 242.00 40,000 or more but less than 50,000 363.00 50,000 or more but less than 75,000 544.50 75,000 or more but less than 100,000 726.00 100,000 or more but less than 150,000 1,028.50 150,000 or more but less than 200,000 1,331.00 200,000 or more but less than 300,000 1,815.00 300,000 or more but less than 500,000 2,420.00 500,000 or more but less than 750,000 3,630.00 750,000 or more but less than 1,000,000 4,840.00 1,000,000 or more but less than 2,000,000 5,500.00 2,000,000 or more 27.50% of 1% (E) On Retailers of Essential Commodities Enumerated under Section 2A.02 (C) the Rate of Tax shall be in Accordance with the following Schedule : IcTEaC With Gross Sales or Receipts for Amount of the Preceding Calendar Year in Tax per the Amount of Annum P400,000 or less One and one tenth percent (1 1/10%) More than 400,000 Fifty five percent of one percent (55% of 1%) PROVIDED, that if the retail business is located in legally constituted barangays and the amount of gross sales or receipts does not exceed Thirty Thousand Pesos (P30,000.00) the barangay concerned shall have exclusive power to levy the corresponding business tax at the rate prescribed in a barangay ordinance duly enacted for that purpose. (F) On Retailers of All Other Commodities Not Classified as "Essential Commodities" Excluding Retail Dealers in Liquors or Wines and Cigars or Cigarettes . With Gross Sales or Receipts for Amount of the Preceding Calendar Year in Tax per the Amount of Annum P400,000 or less Two and one fifth percent (2 1/5%) More than 400,000 One and one tenth percent (1 1/10%) PROVIDED, that if the retail business is located in legally recognized barangays and the amount of gross sales or receipts does not exceed Thirty Thousand Pesos (P30,000.00) the barangay concerned shall have exclusive power to levy the corresponding business tax at the rate prescribed in a barangay ordinance duly enacted for the purpose. CScTDE (G) On Contractors and Independent Contractors Including, but Not Limited, to the following : Dry-cleaning or dyeing establishment, steam laundries and laundries using washing services; Barber shops; Battery charging shops; Beauty parlors; Business agents; Cinematographic film owners, lessors and distributors; TEAaDC Commercial and immigration brokers; Engraving, plating and plastic lamination establishments; Filling, demolition and salvage works contractors; Funeral parlors; Furniture shops; General engineering, general building and specialty contractors as defined under applicable laws; House and/or sign painters; Massage clinics/sauna, turkish and swedish baths; Master plumbers; Milliners and hatters; Parking lots or establishments for parking purposes; Persons engaged in the installation of water system and gas or electric light, heat or power; Photographic studios; Printers, bookbinders, lithographers; Private detective or watchman agencies; Proprietors or operators of dockyards; ScaEIT Proprietors or operators of hotels, motels and lodging houses; Proprietors or operators of mine drilling apparatus; Proprietors or operators of smelting plants; Publishers except those engaged in the publication of any newspaper, magazines, review or bulletin which appears at regular intervals with fixed prices for subscription and which is not devoted principally to the publication of advertisements; Recapping shops; Repainting shops of motor vehicle and heavy equipment; Repair or welding shops of motor vehicle and heavy equipment; Repair shops for any kind of mechanical and electronic devices, instruments, apparatus or furniture; Sawmills under contract to saw or cut logs belonging to others; Shoe repair shops; Shops for planning or surfacing and recutting lumber; Slenderizing and body building saloons; Smiths (blacksmith, goldsmith, silversmith, keysmith, locksmith or tinsmith); Tailor or dress shops, modiste shops, haberdashery shops; CSHEAI Upholstery shops; Vulcanizing shops; Warehousing or forwarding services; Washing or greasing shops; Other similar establishments. The rate of tax shall be in accordance with the following schedule: With Gross Sales or Receipts for Amount of the Preceding Calendar Year in Tax per the Amount of Annum Less than 5,000 P30.25 5,000 or more but less than 10,000 67.76 10,000 or more but less than 15,000 114.95 15,000 or more but less than 20,000 181.50 20,000 or more but less than 30,000 302.50 30,000 or more but less than 40,000 423.50 40,000 or more but less than 50,000 605.00 50,000 or more but less than 75,000 968.00 75,000 or more but less than 100,000 1,452.00 100,000 or more but less than 150,000 2,178.00 150,000 or more but less than 200,000 2,904.00 200,000 or more but less than 250,000 3,993.00 250,000 or more but less than 300,000 5,082.00 300,000 or more but less than 400,000 6,776.00 400,000 or more but less than 500,000 9,075.00 500,000 or more but less than 750,000 10,175.00 750,000 or more but less than 1,000,000 11,275.00 1,000,000 or more but less than 2,000,000 12,650.00 2,000,000 or more 55% of 1% (H) On Other Kinds of Contractors and Independent Contractors or Persons (Natural or Juridical) Rendering or Offering to Render Services for a Fee Including, but Not Limited to the following : Accounting firms or offices rendering accounting or bookkeeping services; Actuarial or appraising offices; Advertising agencies; Belt and buckle shops; Brokering offices (real brokers, custom brokers and similar ones); Business management firms/offices; Carpentry shops; Communications or wire services (radio, telegraph, telefax, etc.); Computer or electronic repair centers or shops; Consultancy firms/offices; ETaHCD Drafting or fine arts shops, painting or sign shops; Employment agencies; Engineering offices rendering services on architectural, civic, chemical, electrical, mechanical, mining, sanitary, agricultural, geodetic, electronics, communications and the like; Flower shops not engaged in wholesale or retail but rendering services upon order of customers; Freight services, trucking services; House painting shops/house wiring shops; Ice and cold storage for-a-fee; Interior decoration offices or shops; Judo-karate gyms for-a-fee; Landscaping contracting offices or shops; Lathe machine shops; Law offices rendering legal or notarial services; Medical clinics, dental clinics, optical clinics, and similar clinics; Operators of dancing, driving, judo-karate schools; Perma-press shop; AaIDCS Private hospitals and private educational institutions; Promotion offices or agencies, promoters of shows, games or performances; Recopying or duplicating, xerox copying or mimeographing services; Rental agencies/offices/shops renting out for-a-fee machines, apparatuses, equipment, contrivances, bicycles, trucks, cars, farm tractors, heavy equipment, electronic devices, tapes, furniture and similar kinds; Repair centers/shops for home appliances; Rental agencies/office/shops; Repair center/shops for medical equipment; Repair shops for computers and other electronics equipment; Sculpture shops; Service stations for motor vehicles; Surveying offices (private land surveying or geodetic); Transportation terminals for-a-fee; Vaciador shops; Video coverage services; Watch repair centers or shops; ITSacC Other similar establishment rendering or offering to render services for-a-fee. The rate of tax shall be in accordance with the following schedule: With Gross Sales or Receipts for Amount of the Preceding Calendar Year in Tax per the Amount of Annum Less than 5,000 P30.25 5,000 or more but less than 10,000 67.76 10,000 or more but less than 15,000 114.95 15,000 or more but less than 20,000 181.50 20,000 or more but less than 30,000 302.50 30,000 or more but less than 40,000 423.50 40,000 or more but less than 50,000 605.00 50,000 or more but less than 75,000 968.00 75,000 or more but less than 100,000 1,452.00 100,000 or more but less than 150,000 2,178.00 150,000 or more but less than 200,000 2,904.00 200,000 or more but less than 250,000 3,993.00 250,000 or more but less than 300,000 5,082.00 300,000 or more but less than 400,000 6,776.00 400,000 or more but less than 500,000 9,075.00 500,000 or more but less than 750,000 10,175.00 750,000 or more but less than 1,000,000 11,275.00 1,000,000 or more but less than 2,000,000 12,650.00 2,000,000 or more 55% of 1% (I) On Banks and Other Financial Institutions Including Non-Bank Intermediaries, Lending Investors, Finance and Investments Companies, Pawnshops, Money Shops, Insurance Companies, Stock Markets, Stock Brokers, and Dealers in Securities and Foreign Exchange, Educational Plan Agencies, Health Plan Agencies, and Memorial or Life Plan Agencies . ETDHaC With Gross Sales or Receipts for Amount of the Preceding Calendar Year in Tax per the Amount of Annum P1,000,000 or less Fifty five percent of one percent (55% of 1%) More than 1,000,000 Fifty two point eight percent of one percent (52.8% of 1%) PROVIDED, that except for the gross receipts derived from interest, commissions and discounts from lending activities, income from financial leasing, dividends, rentals on property and profits from exchange or sale of property and insurance premium no other kind of income and receipts of banks and financial institutions shall be included in the computation of the tax due thereon. (J) On Peddlers Engaged Amount of Tax in the Sale of Any Merchandise per Annum or Article of Commerce P55.00 per peddler per annum Delivery trucks, vans, or motor vehicles used by manufacturers, producers, wholesalers, dealers, or retailers enumerated under Section 2A.02 (Items "A" to "F") are exempted from the peddler's tax imposed herein. ECDaAc (K) On Privately-Owned Public Markets : With Gross Sales or Receipts for Amount of the Preceding Calendar Year in Tax per the Amount of Annum P1,000,000 or less Fifty five percent of one percent (55% of 1%) More than 1,000,000 Fifty-three percent of one percent (53% of 1%) (L) On Subdivision Operators or Real Estate Developers : With Gross Sales or Receipts for Amount of the Preceding Calendar Year in Tax per the Amount of Annum Less than 50,000 P275.00 50,000 or more but less than 100,000 550.00 100,000 or more but less than 250,000 770.00 250,000 or more but less than 500,000 990.00 500,000 or more but less than 1,000,000 1,320.00 For every 100,000 in excess of 1,000,000 132.00 (M) On Lessors of Real Estate Including Apartments : With Gross Sales or Receipts for Amount of the Preceding Calendar Year in Tax per the Amount of Annum Less than 5,000 P275.00 5,000 or more but less than 10,000 330.00 10,000 or more but less than 20,000 495.00 20,000 or more but less than 30,000 605.00 30,000 or more but less than 40,000 660.00 40,000 or more but less than 50,000 825.00 For every P5,000 in excess of P50,000 On real property used for residential purposes (apartments) 11.00 For every P5,000 in excess of P50,000 On real property used for purposes other than residential 22.00 (N) On Private Cemeteries or Memorial Parks : With Gross Sales or Receipts for Amount of the Preceding Calendar Year in Tax per the Amount of Annum Less than 5,000 P55.00 5,000 or more but less than 10,000 82.50 10,000 or more but less than 20,000 247.50 20,000 or more but less than 30,000 357.50 30,000 or more but less than 40,000 467.50 40,000 or more but less than 50,000 577.50 For every P5,000 in excess of P50,000 11.00 (O) On Operators of Boarding Houses : With Gross Sales or Receipts for Amount of the Preceding Calendar Year in Tax per the Amount of Annum Less than 5,000 55.00 5,000 or more but less than 10,000 82.50 10,000 or more but less than 15,000 110.00 15,000 or more but less than 20,000 165.00 20,000 or more 220.00 (P) On Millers of Commodities Other than Rice and Corn and on Operators of Coffee, Coconut or Meat Grinders : With Gross Sales or Receipts for Amount of the Preceding Calendar Year in Tax per the Amount of Annum Less than 5,000 55.00 5,000 or more but less than 10,000 82.50 10,000 or more but less than 15,000 110.00 15,000 or more but less than 20,000 137.50 20,000 or more but less than 30,000 165.00 30,000 or more but less than 50,000 192.50 For every P5,000 in excess of P50,000 1.10 PROVIDED, that rice and corn millers who are also engaged in the business of wholesaling and retailing of said cereals shall also secure a Mayor's Permit before engaging in retailing and wholesaling apart from the permit granted to them as rice and corn millers or operators of rice and corn mills. They should have also a separate store space accessible to the public with a signboard announcing that they are retailer or wholesaler of said cereals. And, finally, they should possess the necessary documents required of them by the National Food Authority. TaDSCA (Q) On Operator of Cockpit and/or Promoter of Cockfight . Plus a Tax on Cockfight Chargeable against the Winning Bettors or Deductible from the Winner's Purse (prize Pot or Winnings) in the amount of: TAX ON OPERATOR OF COCKPIT: Annual fixed tax for the operation of cockpit: P8,470.00 TAX ON COCKFIGHT PROMOTER: Ordinary cockfight (sultada) 11.00 Cockfight during "pintakasi" or "concierto" 16.50 A separate tax per day for the holding of "cockfight derby" shall be collected from the promoter thereof in the amount to be determined by the Sanggunian thru a Special Ordinance enacted for that purposes before the Mayor issues the corresponding permit. (R) On Operators of Amusement Places Wherein the Customers Thereof Actively Participate without Making Bet or Wager Including, But Not Limited to the Following : Bar or Cocktail Lounge including "beer gardens","beerhouses","disco pub","pub house" and similar establishments; Boxing Stadium, Coliseum, sports arena or similar establishments; sports contest promoters; Billiard or pool hall; Bowling Center; Cabaret or dance hall, dance studio/dancing schools; Circuses, carnival, merry-go-round, roller coaster, ferries wheel, swings, shooting galleries, and other similar establishments, and/or, Day club and night club; TDCcAE Golf links; Pelota court for-a-fee; Race track for-a-fee; Resorts (inland resorts); Skating rink for-a-fee; Swimming pool or bathhouses for-a-fee; Tennis court for-a-fee; Other similar establishment or amusement places. The rate of tax to be collected from the aforementioned businesses or trade activities shall be in accordance with the following schedule: With Gross Sales or Receipts for Amount of the Preceding Calendar Year in Tax per the Amount of Annum Less than 5,000 P55.00 5,000 or more but less than 10,000 82.50 10,000 or more but less than 15,000 110.00 15,000 or more but less than 20,000 165.00 20,000 or more but less than 30,000 220.00 30,000 or more but less than 40,000 297.00 40,000 or more but less than 50,000 385.00 50,000 or more but less than 70,000 495.00 70,000 or more but less than 80,000 605.00 80,000 or more but less than 90,000 715.00 90,000 or more but less than 100,000 880.00 100,000 or more but less than 150,000 1,100.00 150,000 or more but less than 175,000 1,375.00 175,000 or more but less than 200,000 1,650.00 200,000 or more but less than 250,000 2,200.00 250,000 or more but less than 300,000 2,530.00 300,000 or more but less than 400,000 2,750.00 400,000 or more but less than 500,000 3,300.00 500,000 or more but less than 600,000 3,630.00 600,000 or more but less than 700,000 3,850.00 700,000 or more but less than 800,000 4,400.00 800,000 or more but less than 900,000 5,500.00 900,000 or more but less than 1,000,000 6,050.00 1,000,000 or more 55% of 1% (S) On Operators of Theaters and Cinemahouses; Video-Moviehouses Utilizing Beta, VHS, JVC, Laser-Discs Player or Similar Apparatus; and Other Showhouses Which are Open to the Public for-a-Fee : TSHcIa With Gross Sales or Receipts for Amount of the Preceding Calendar Year in Tax per the Amount of Annum Less than 5,000 P55.00 5,000 or more but less than 10,000 82.50 10,000 or more but less than 15,000 110.00 15,000 or more but less than 20,000 165.00 20,000 or more but less than 30,000 220.00 30,000 or more but less than 40,000 297.00 40,000 or more but less than 50,000 385.00 50,000 or more but less than 75,000 440.00 75,000 or more but less than 100,000 550.00 100,000 or more but less than 150,000 880.00 150,000 or more but less than 200,000 990.00 200,000 or more but less than 250,000 1,100.00 250,000 or more but less than 300,000 2,530.00 300,000 or more but less than 400,000 2,750.00 400,000 or more but less than 500,000 3,300.00 500,000 or more 55% of 1% (T) On Proprietors of Amusement Devices for-a-Fee Including, But Not Limited to the following : Jukebox machine Family home computers Game and watch devices Slot machines not classified as gambling devices Other amusement devices The rate of tax shall be in accordance with the following schedule: cCTAIE With Gross Sales or Receipts for Amount of the Preceding Calendar Year in Tax per the Amount of Annum P10,000 or less One and one tenth percent (1 1/10%) More than 10,000 Fifty-five percent of one percent (55% of 1%) (U) On Cafes, Cafeterias, Ice Cream and Other Refreshment, Restaurants, Carinderias, Panciterias, Soda Fountain Bars and Similar Establishments Including Food Caterers . cAISTC With Gross Sales or Receipts for Amount of the Preceding Calendar Year in Tax per the Amount of Annum Less than 2,000 P55.00 2,000 or more but less than 3,000 77.00 3,000 or more but less than 4,000 99.00 4,000 or more but less than 5,000 110.00 5,000 or more but less than 6,000 121.00 6,000 or more but less than 7,000 143.00 7,000 or more but less than 8,000 165.00 8,000 or more but less than 9,000 192.50 9,000 or more but less than 10,000 220.00 10,000 or more but less than 11,000 247.50 11,000 or more but less than 12,000 275.00 12,000 or more but less than 13,000 302.50 13,000 or more but less than 14,000 330.00 14,000 or more but less than 15,000 357.50 15,000 or more but less than 17,000 385.00 17,000 or more but less than 19,000 407.00 19,000 or more but less than 21,000 418.00 21,000 or more but less than 23,000 440.00 23,000 or more but less than 25,000 467.50 25,000 or more but less than 27,000 495.00 27,000 or more but less than 29,000 522.50 29,000 or more but less than 31,000 539.00 31,000 or more but less than 33,000 577.50 33,000 or more but less than 35,000 605.00 35,000 or more but less than 40,000 715.00 40,000 or more but less than 50,000 825.00 50,000 or more but less than 60,000 935.00 60,000 or more but less than 80,000 1,017.50 80,000 or more but less than 100,000 1,100.00 100,000 or more 55% of 1% (V) On Retail Dealers or Retailers of Liquors or Wines Whether Imported from Other Countries or Locally Manufactured Including Fermented Liquors (Beer),Vino Liquors, "Tuba","Basi" and Other Distilled Spirits Not Classified as Denatured Alcohol. With Gross Sales or Receipts for Amount of the Preceding Calendar Year in Tax per the Amount of Annum Less than 5,000 30.25 5,000 or more but less than 10,000 67.76 10,000 or more but less than 15,000 114.95 15,000 or more but less than 20,000 181.50 20,000 or more but less than 30,000 302.50 30,000 or more but less than 40,000 423.50 40,000 or more but less than 50,000 605.00 50,000 or more but less than 75,000 968.00 75,000 or more but less than 100,000 1,452.00 100,000 or more but less than 1,000,000 1 1/10% 1,000,000 or more 55% of 1% PROVIDED, that if the retail business is located in legally constituted barangays and the amount of gross sales or receipts does not exceed Thirty Thousand Pesos (P30,000),the barangay concerned shall have the exclusive power to levy the corresponding business tax at the rate prescribed in a barangay ordinance duly enacted for that purpose. cAIDEa (W) On Retail Dealers and/or Retailers of Tobacco or Snuff Including Cigars and Cigarettes . With Gross Sales or Receipts for Amount of the Preceding Calendar Year in Tax per the Amount of Annum Less than 5,000 30.25 5,000 or more but less than 10,000 67.76 10,000 or more but less than 15,000 114.95 15,000 or more but less than 20,000 181.50 20,000 or more but less than 30,000 302.50 30,000 or more but less than 40,000 423.50 40,000 or more but less than 50,000 605.00 50,000 or more but less than 75,000 968.00 75,000 or more but less than 100,000 1,452.00 100,000 or more but less than 1,000,000 1 1/10% 1,000,000 or more 55% of 1% PROVIDED, that if the retail business is located in legally constituted barangays and the amount of gross sales or receipts does not exceed Thirty Thousand Pesos (P30,000),the barangay concerned shall have the exclusive power to levy the corresponding business tax at the rate prescribed in a barangay ordinance enacted for that purpose. SECTION 2A.03. Time of Payment and Accrual of Tax. Unless otherwise specifically provided in this Article, the tax imposed herein shall accrue on the first day of January of each year as regards subjects then liable, therefore, the same may be paid in quarterly installments within the first twenty (20) days of January and of each subsequent quarters. The Sangguniang Bayan, however, thru a resolution, may extend the time of payment of such tax without penalty or surcharge for a justifiable reason or cause. SECTION 2A.04. Collection of Taxes . The tax must be paid to, and collected by the Municipal Treasurer or his duly authorized representatives before any business or trade activity herein specified can be lawfully begun or pursued and the tax shall be reckoned from the beginning of the calendar year. When the business is abandoned, the tax shall not be exacted for a period longer than the end of the calendar quarter. When the tax has been paid for a period longer than the current quarter and the business, or trade activity, is abandoned, no refund of the tax corresponding to the unexpired quarter shall be made. IaTSED For the purpose of collecting the taxes imposed herein, the Municipal Treasurer may designate the barangay treasurer as his deputy provided that the latter is properly bonded. SECTION 2A.05. Surcharge for Late Payment and Interest on Unpaid Taxes. Failure to pay the tax prescribed in this Article within the time required shall subject the taxpayer to a surcharge of Twenty Five percent (25%) of the original amount of tax due. Such surcharge shall be paid at the same time in the same manner as the original tax due. In addition to the surcharge imposed herein, there shall be imposed an interest of two percent (2%) per month from the date it is due until it is fully paid, provided, that in no case shall the total interest on the unpaid amount or a portion thereof exceed thirty-six (36) months. Where an extension of time for the payment of the tax has been granted and the amount is not paid in full prior to the expiration of the extension, the interest aforementioned shall be collected on the unpaid amount from the date it becomes originally due until fully paid. SECTION 2A.06. Administrative Provisions: Rules and Regulations . a.) Requirement .Any person who shall establish, operate or conduct any business, trade or activity, mentioned in this Article in this Municipality shall first obtain a Mayor's Permit and pay the fee therefor and the business tax imposed under this Article. b.) Issuance and Posting of Official Receipt .The Municipal Treasurer shall issue an official receipt upon payment of the business tax. Issuance of the said official receipt shall not relieve the taxpayer from any requirement imposed under existing ordinances, rules and regulations of this Municipality. HEScID Every person issued an official receipt for the conduct of a business or undertaking shall keep the same conspicuously posted in plain view at the place of business or undertaking. If the individual has no fixed place of business or office he shall keep the official receipt in his person. The receipt shall be produced upon demand by the Municipal Mayor, Municipal Treasurer, or their duly authorized representatives. In acknowledging payment of local taxes, fees and charges, it shall be the Municipal Treasurer or his deputies to indicate on the official receipt issued for the purpose, the number of the corresponding local tax ordinance. c.) Invoices or Receipts . All persons subject to the taxes on business, shall for each sale or transfer of merchandise or goods, or for services rendered, valued at Five Pesos (P5.00) or more at any one time, prepare and issue sales or commercial invoices and receipts serially numbered with a duplicate, showing among other things their names or style if any, and business address. The original copy of each sales invoice or receipts shall be issued to the purchaser or customer and the duplicate to be kept by the person subject to the said tax, in his place of business for a period of five years. The receipt or invoices issued pursuant to the requirement of the Bureau of Internal Revenue for determination of national revenue taxes shall be sufficient for the purpose of this Code. THcaDA d.) Sworn Statement of Gross Receipts or Sales .Operators of business subject to the taxes imposed herein shall submit a sworn statement of their capital investment before the start of their business operations and upon application for a Mayor's Permit to operate the business. Upon payment of tax levied in this Article, any person engaged in business subject to the graduated fixed tax based on gross sales and/or receipts shall submit sworn statement of his gross sales/receipts for the preceding calendar year or quarter in such manner and form as may be prescribed by the Municipal Treasurer. Should the taxpayer fail to submit a sworn statement of gross or receipts, for whatever reason, including, among others, that he failed to provide himself with books, records and/or subsidiaries for his business, the Municipal Treasurer or his authorized representative may verify or assess the gross sales or receipts of the taxpayer under the best available evidence upon which the tax may be based. If the business or undertaking is terminated, the official receipt issued for the payment of the business tax therefor shall be surrendered to the Municipal Treasurer and a sworn statement of the gross sales and/or receipts of the current year or quarter shall be submitted to the Municipal Treasurer within thirty (30) days following the closure. Any tax due shall first be paid before any business or undertaking is finally terminated. e.) Issuance of Certification .The Municipal Treasurer may, upon presentation of satisfactory proof that the original receipt has been lost, stolen or destroyed, issue a certification to the effect that the tax has been paid, indicating therein, the number of the official receipt issued, upon payment of a fee of Fifty Pesos (P50.00). ATESCc f.) Transfer of Business to Other Location .Any business for which a municipal tax has been paid by the person conducting it may be transferred and continued in any other place within the territorial limits of this Municipality without the payment of additional tax during the period for which the payment of the tax was made. g.) Death of Licensee .When any individual paying a business tax dies, and the business is continued by a person interested in his estate, no additional payment shall be required for the residue of the term for which the tax was paid. h.) Retirement of Business .Any person, natural or juridical, subject to the tax on business imposed herein shall, upon termination of the business, submit a sworn statement of the gross sales or receipts for that particular calendar year. For the purpose hereof, termination shall mean that the business operations are stopped completely. Any change in ownership, management and/or name of the business shall not constitute termination as contemplated in this Article. Unless stated otherwise, assumption of the business by any new owner or manager or re-registration of the same business under a new name will only be considered by this Municipality for record purposes in the course of the renewal of the permit or license to operate the business. The Municipal Treasurer shall see to it that the payment of taxes of a business is not avoided by the termination or retirement thereof. For this purpose, the following procedural guidelines shall strictly be observed. TSIDEa 1.) The Municipal Treasurer shall assign every application for termination of business to an inspector in his office who shall go to the address of the business on record to verify if it is really no longer operating. If the inspector finds that the business is simply placed under a new name, manager and/or new owner, the Municipal Treasurer shall recommend to the Mayor the disapproval of the application for the termination or retirement of said business. Accordingly, the business continues to become liable for the payment of all taxes, fees and charges imposed thereon under existing tax ordinance of this municipality; and, 2.) In the case of a new owner to whom the business was transferred by sale or other form of conveyance, said new owner shall be liable to pay the tax or fee for the transfer of the business to him. If it is found out that the retirement or termination of the business is legitimate, and the tax due therefrom be less than the tax due for the current year based on the gross sales or receipts, the difference in the amount of the tax shall be paid before the business is considered officially retired or terminated. The permit issued to a business retiring or terminating its operation shall be surrendered to the Municipal Treasurer who shall forthwith cancel the same and record such cancellation in his books. SECTION 2A.07. Computation of Tax on Related or Combined Business . In case a person, natural or juridical, operates or conducts two (2) or more related businesses mentioned in this Article which are subject to the same rate of imposition, the tax shall be computed on the basis of the combined total gross sales or receipts of the said two (2) or more related businesses. The conduct of operation of two or more related businesses provided in at Article 233 of the Tax Code, any one person, natural or juridical shall require the issuance of a separate permit or license for each business. cDHCAE If, however, the businesses operated by one person are governed by separate tax schedule or the rates of taxes are different, the taxable gross sales or receipts of each business shall be reported independently and the tax thereon shall be computed on the basis of the appropriate schedule. SECTION 2A.08. Newly-Started Business . In case of newly-started business subject to this Article, the tax shall be fixed by the quarter. The initial tax for the quarter in which the business starts to operate shall be one-twentieth of one percent (1/20 of 1%) of the capital investment or Two Hundred Twenty Pesos (220.00) whichever is higher. In the succeeding quarter or quarters, in case where the business opens before the last quarter of the year, the tax shall be based on the gross sales or receipts for the preceding quarter year or any fraction therefore, as provided in the pertinent schedule. SECTION 2A.09. Situs of the Tax. The situs of the tax imposed in this Article shall be determined in accordance with the following: (A) Definition of Terms Principal Office refers to the head or main office of the business appearing in the pertinent documents submitted to the Securities and Exchange Commission, or the Department of Trade and Industry, or other appropriate agencies, as the case may be. The city or municipality specifically mentioned in the articles of incorporation or official registration papers as being the official address of said principal office shall be considered as the situs thereof. cACHSE In case there is transfer or relocation of the principal office to another city or municipality, it shall be the duty of the owner, operator or manager of the business to give due notice of such transfer or relocation to the Local Chief Executive of the cities or municipalities concerned within fifteen (15) days after such transfer or relocation is effected. Branch or Sales Office fixed place in a locality which conducts operations of the business as an extension of the principal office. Offices used only as display areas of the products where no stocks or items are stored for sale, although orders for the products may be received thereat, are not branch or sales offices as herein contemplated. A warehouse which accepts orders and/or issues invoices independent of a branch with sales office shall be considered as a sales office. Warehouse a building utilized for the storage of products for sale and from which goods or merchandise are withdrawn for delivery to customers or dealers, or by person acting in behalf of the business. A warehouse that does not accept orders and/or issue sales invoices as aforementioned shall not be considered a branch or sales office. Plantation a tract of agricultural land planted to trees or seedlings whether fruit bearing or not, uniformly spaced or seeded by broadcast methods or normally arranged to allow highest production. For the purpose of this Article, inland fishing ground shall be considered as plantation. Experimental Farms agricultural land utilized by a business or corporation to conduct studies, test, researches or experiments involving agricultural, agri-business, marine or aquatic, livestock, poultry, dairy and other similar products for the purpose of improving the quality and quantity of goods or products. aTCAcI On-site in commercial quantity made in experimental farms shall be similarly imposed the corresponding tax imposed herein. (B) Sales Allocation 1.) All sales made in this municipality where there is a branch or sales office or warehouse shall be recorded in said branch or sales office or warehouse and the tax shall be payable to this Municipality where the same is located. 2.) In cases where there is no such branch, sales office or warehouse in this Municipality where the sale is made, the sale shall be recorded in the principal office along with the sales made by said principal office and the tax shall accrue therein where said principal office is located. 3.) In case where the factory project office, plant or plantation in pursuit of business is located in this Municipality, seventy percent (70%) of all sales record in its principal office shall be taxable by this municipality while the remaining thirty percent (30%) of all sales recorded therein shall be taxable by the local government unit where the principal office is located. 4.) In case a plantation or factory is located in a different place but either one of them is located in this municipality, the seventy percent (70%) sales allocation mentioned above shall be divided as follows: Sixty percent (60%) to the local government unit where the factory is located; and forty percent (40%) to the local government unit where the plantation is located. ASDTEa 5.) In cases where there are two (2) or more factories, project offices, plants or plantation located in different localities, the seventy percent (70%) sales allocation aforementioned shall be pro-rated among the localities where such factories, project offices, plants and plantations are located in proportion to their respective volumes of production during the period for which the tax is due. In case of project offices or service and other independent contractors, the term "production" shall refer to the cost of projects actually undertaken during the tax period. 6.) The sales allocation herein shall be applied irrespective of whether or not sales are made in the locality where the factory, project office, plant or plantation is located. In case of sales made by the factory, project office, plant or plantation, the same shall be covered by sub-paragraphs (1) or (2) hereof. CHTAIc 7.) In case of manufacturers or producers which engage the services of an independent contractor to produce or manufacture some of their products these rules on situs of taxation shall apply except that the factory or plant and warehouse of the contractor utilized for the production and storage of the manufacturer's products shall be considered as the factory or plant and warehouse of manufacturer. (C) Port of Loading 1.) If this Municipality is only the port of loading of the businesses mentioned in this Article, the tax imposed therein shall not be collected by the Municipal Treasurer, unless the exporter maintains it principal office, a branch, sales office or warehouse, factory, plant or plantation in this Municipality. (D) Sales Made by Route Truck Vans or Vehicles 1.) For routes sales made in this Municipality where a manufacturer, producer, wholesaler, retailer, or dealer has a branch or sales office or warehouse, the sales shall be recorded in the branch, sales office or warehouse and the tax due thereon shall be paid to this municipality where such branch, sales office or warehouse is located. 2.) For route sales made in this Municipality where a manufacturer, producer, wholesaler, retailer or dealer has no branch, sales office or warehouse, the sales shall be recorded in the branch, sales officer or warehouse from where the route trucks withdraw their products for sale and the tax due thereon shall be paid to the local government unit where such branch, sales office or warehouse is located. ICHcaD SECTION 2A.10. Exemptions . Countryside and Barangay Business Enterprises (CBBE) duly registered under R.A. 6810; Cooperatives duly registered under R.A. 6938; and business enterprises certified by the Board of Investments as pioneer or non-pioneer for a period of six (6) and four (4) years, respectively from the date of registration are exempted from the tax imposition prescribed in this Article. SECTION 2A.11. Penalty . Any violation of the provisions of this Article shall be punished by a fine of not less than One Thousand Pesos (P1,000.00) but not more than Two Thousand Five Hundred Pesos (P2,500.00) or imprisonment of not less than one (1) month but not more than six (6) months, or both such fine and imprisonment at the discretion of the Court. ARTICLE B Community Tax SECTION 2B.01. Imposition of Tax . There is hereby levied or imposed a community tax on persons, natural or juridical, who are covered by the following criteria: A.) Natural persons (individuals) 1. Every inhabitant of the Philippines, 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 in any calendar year; 2. An individual who is engaged in business or occupation; 3. An individual who owns real property with an aggregate assessed value of One Thousand Pesos (P1,000) or more; 4. An individual who is required by law to file an income tax return. TcEaDS Rate of Community Tax . There shall be collected from the above mentioned individuals a community tax in the amount of Five Pesos (P5.00) plus an additional tax of One Peso (P1.00) for every One Thousand Pesos (P1,000) of income regardless of whether from business, exercise of profession, or from property but which in no case shall exceed Five Thousand Pesos (P5,000). In case of husband and wife, each of them shall be liable to pay the basic Five Pesos (P5.00) but the additional tax imposable on the husband and wife shall be One Peso (P1.00) for every One Thousand Pesos (P1,000.00) of income from the total property owned by them or the total gross receipts or earnings derived by them. B.) Juridical Persons Every corporation, no matter how created or organized, whether domestic or resident foreign, engaged in or doing business in the Philippines shall pay the community tax of Five Hundred Pesos (P500.00) and additional tax which, in no case, shall exceed Ten Thousand Pesos (P10,000.00) in accordance with the following schedule: 1. For every Five Thousand Pesos (P5,000.00) worth of real property in the Philippines owned by the juridical entity during the preceding year, based on the assessed value used for the payment of the real property tax under existing laws Two Pesos (P2.00);and, 2. For every Five Thousand Pesos (P5,000.00) of gross receipts or earning derived from the business in the Philippines during the preceding year Two Pesos (P2.00). EaHATD SECTION 2B.02. Exemptions . The following are exempted from the payment of community tax: 1. Diplomatic and Consular Representatives; and, 2. Transient visitors when their stay in the Philippines does not exceed three (3) months. SECTION 2B.03. Place of Payment. The community tax imposed herein shall be in this Municipality if the residence of the individual or the principal office of the juridical entity is located here. Likewise, if the branch, sales office or warehouse whose sales are made and recorded is located in this Municipality, the corresponding community tax shall be paid here. Any person, natural or juridical, who is supposed to pay his community tax in this Municipality but pays his community tax elsewhere shall remain liable to pay such tax in this Municipality. It shall be unlawful for the Municipal Treasurer to collect community tax outside the territorial jurisdiction of this Municipality. SECTION 2B.04. Time of Payment. The community tax imposed herein shall accrue on the first day (1st) of January of each year and shall be paid no later than the last day of February of each year. If a person reaches the age of eighteen (18) years of age or otherwise loses the benefit of exemptions on or before the last day of June, he shall be liable for the payment of community tax on the day he reaches such 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 within which to pay the community tax without being delinquent. CADSHI Persons who come to reside in the Philippines or reach the age of eighteen (18) years on or after the first (1st) day of July of any year, or who ceased to belong to an exempt class on or after the same date, shall not be subject to community tax for the year. Corporations established and organized on or before the last day of June shall be liable for the payment of community tax for that year. 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 being delinquent. Corporations established and organized on or after the first day of July shall not be subject to community tax for the year. SECTION 2B.05. Penalties for Late Payment. If the community tax is not paid within the prescribed period, there shall be added to the unpaid amount an interest of twenty-four percent (24%) per annum from the due date until it is paid. HDAaIS SECTION 2B.06. Community Tax Certificate . A community tax certificate shall be issued to every person or corporation upon payment of community tax. A community tax may also be issued to any person or corporation not subject to the community tax upon payment of One Peso (P1.00). SECTION 2B.07. Presentation of Community Tax Certificate . When an individual subject to community tax acknowledges any document before a notary public, take 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, or corporation with whom such transaction is made or business done or from whom any salary or wage is received to require such individual to exhibit the community tax certificate. IcaHCS The presentation of community tax shall not be required in connection with the registration of a voter. When through its authorized officers, any corporation subject to 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. 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 2B.08. Authority of the Municipal Treasurer to Deputize the Barangay Treasurer to Collect Taxes, Fees or Charges . The Municipal Treasurer is hereby authorized to deputize the barangay treasurers in this Municipality to collect taxes, fees or charges including the community tax as per Articles 250 and 258 of the Rules and Regulations Implementing the Local Government Code of 1991 subject to the following rules and regulations: 1. The Barangay Treasurer to be deputized shall be properly bonded. 2. In case of collecting the community tax, such deputation shall be limited to the collection of community tax payable by individual taxpayers thus excluding those from juridical persons. 3. The Barangay Treasurer so deputized shall not delegate the collection of taxes, fees or charges to any private person. aCcADT SECTION 2B.09. Allocation of Proceeds of Community Tax . The proceeds of the community tax actually and directly collected by the Municipal Treasurer shall accrue entirely to the General Fund of this Municipality. However, the proceeds of the community tax collected by the deputized barangay treasurers shall be apportioned as follows: a.) Fifty percent (50%) shall accrue to the General Fund of this Municipality; and b.) Fifty percent (50%) shall accrue to the barangay where the tax is collected. SECTION 2B.10. Penalty. Any violation of the provisions of this Article shall be punished by a fine of not less than One Thousand Pesos (P1,000.00) but not more than Two Thousand Five Hundred Pesos (P2,500.00) or imprisonment of not less than one (1) month but not more than six (6) months, or both such fine and imprisonment, at the discretion of the Court. ARTICLE C Tax on the Transfer of Business or Trade Activity SECTION 2C.01. Imposition of Tax. There is hereby levied a tax on the transfer of business or trade activity by sale, donation, barter, or any other form or mode of conveyance at the rate of one percent (1%) of the total consideration or, in the absence of specific consideration, the gross sales or receipts of the preceding calendar year on file at the Municipal Treasurer's office, or the minimum amount of Five Hundred Pesos (P500.00) whichever is higher. SECTION 2C.02. Rules and Regulations . 1.) The new owner to whom the business was transferred shall be liable to pay the unpaid taxes, fees or charges due the former owner, if there is any. ESTaHC 2.) The permit issued to the former owner shall be surrendered to the Municipal Treasurer, thru the Office of the Mayor, who shall cancel the same in his records. 3.) Any person, natural or juridical, who was granted a permit to operate or conduct a business or trade in this Municipality who transferred his business to another shall inform in writing the Chief, Business Permits and Inspection Division (or Section),Office of the Mayor within ten (10) days of such transfer and submit a sworn statement of the gross sales or receipts of his business for the current year. 4.) The Municipal Mayor or his authorized department head shall issue other necessary rules and regulations for the effective implementation of this Article. SECTION 2C.03. Time of Payment. The tax imposed in this Article shall be paid to the Municipal Treasurer by the buyer, donee, or heir, before the business or trade undertaking is operated, conducted, or pursued. SECTION 2C.04. Surcharge for Late Payment. Failure to pay the tax imposed in this Article on time shall subject the taxpayer to a surcharge of twenty-five percent (25%) of the original amount of tax due and such surcharge shall be paid at the time and in the same manner as the original tax due. SECTION 2C.05. Penalty. Any violation of the provisions of this Article shall be punished by a fine of not less than One Thousand Pesos (P1,000.00) but not more than Two Thousand Five Hundred Pesos (P2,500.00) or imprisonment of not less than one (1) month but not more than six (6) months, or both such fine and imprisonment at the discretion of the Court. aTICAc CHAPTER III Permit and Regulatory Fees ARTICLE A Mayor's Permit Fee SECTION 3A.01. Imposition of Fee. There shall be collected an annual fee for the issuance of a Mayor's Permit to every person, natural or juridical, for the operation of any business or service establishment, conduct of any trade activity, pursuit of any commercial undertaking and practice of occupation or calling within this Municipality. The permit fee is payable for every separate or distinct establishment or place where the business, trade or commercial undertaking, practice of occupation or calling is conducted. One line of business or trade activity does not become exempt by being conducted with some other business or activity for which the permit has been paid. (A) On Manufacturers, Assemblers, Repackers, Processors, Brewers, Distillers, Rectifiers and Compounders of Liquors, Distilled Spirits and Wines or Manufacturers of Any Article of Commerce of Whatever Kind or Nature in Accordance with the Following Schedule : DTcACa If the Amount of Business Tax Permit Fee Paid in the Preceding Calendar per Annum Year is: Less than P10,000 P1,000.00 10,000 or more but less than 25,000 2,500.00 25,000 or more but less than 50,000 3,500.00 50,000 or more but less than 100,000 5,000.00 100,000 or more 7,500.00 (B) On Wholesalers, Distributors, Exporters, Producers of or Dealers in Article of Commerce of Whatever Kind or Nature in Accordance with the following Schedule : If the Amount of Business Tax Permit Fee Paid in the Preceding Calendar per Annum Year is: Less than P10,000 P1,000.00 10,000 or more but less than 25,000 2,500.00 25,000 or more but less than 50,000 3,500.00 50,000 or more but less than 100,000 5,000.00 100,000 or more 7,500.00 (C) On Exporters, Manufacturers, Millers, Repackers, or Producer of Essential Commodities Enumerated under Section 2A.02 (C),the Annual Permit Fee shall be in Accordance with the following Schedule : If the Amount of Business Tax Permit Fee Paid in the Preceding Calendar per Annum Year is: Less than P10,000 P1,000.00 10,000 or more but less than 25,000 2,500.00 25,000 or more but less than 50,000 3,500.00 50,000 or more but less than 100,000 5,000.00 100,000 or more 7,500.00 (D) On Wholesalers, Distributors, or Dealers of the Essential Commodities Enumerated under Section 2A.02 (C),the Annual Permit Fee shall be in Accordance with the following Schedule : ASTcEa If the Amount of Business Tax Permit Fee Paid in the Preceding Calendar per Annum Year is: Less than P10,000 P1,000.00 10,000 or more but less than 25,000 2,500.00 25,000 or more but less than 50,000 3,500.00 50,000 or more but less than 100,000 5,000.00 100,000 or more 7,500.00 (E) On Retailers of Essential Commodities Enumerated under Section 2A.02 (Item C),the Annual Permit Fee shall be in Accordance with the following Schedule : If the Amount of Business Tax Permit Fee Paid in the Preceding Calendar per Annum Year is: Less than P25,000 P1,000.00 25,000 or more but less than 100,000 2,500.00 100,000 or more 5,000.00 (F) On Retailers of All Other Commodities Not Classified as "Essential Commodities" the Annual Permit Fee shall be in Accordance with the following Schedule : AacCHD If the Amount of Business Tax Permit Fee Paid in the Preceding Calendar per Annum Year is: Less than P25,000 P1,000.00 25,000 or more but less than 100,000 2,500.00 100,000 or more 5,000.00 (G) On Contractors and Independent Contractors Including, but Not Limited to those Enumerated under Section 2A.02 (Items "G" and "H"),the Annual Permit Fee shall be in Accordance with the following Schedule : If the Amount of Business Tax Permit Fee Paid in the Preceding Calendar per Annum Year is: Less than P10,000 P1,000.00 10,000 or more but less than 25,000 2,500.00 25,000 or more but less than 50,000 3,500.00 50,000 or more but less than 100,000 5,000.00 100,000 or more 7,500.00 (H) On Banks and Other Financial Institutions Including Non-Bank Intermediaries, Lending Investors, Finance and Investment Companies, Pawnshops, Money Shops, Insurance Companies, Stock Markets, Stock Brokers, Educational Plan and Memorial or Life Plan Agencies, the Annual Permit Fee shall be in Accordance with the following Schedule : If the Amount of Business Tax Permit Fee Paid in the Preceding Calendar per Annum Year is: Less than P10,000 P1,000.00 10,000 or more but less than 25,000 2,500.00 25,000 or more but less than 50,000 3,500.00 50,000 or more but less than 100,000 5,000.00 100,000 or more 7,500.00 (I) On Peddlers Engaged in the Sale of Any Merchandise or Article of Commerce P100.00/annum. TcEaAS (J) On Privately Owned Public Market : If the Amount of Business Tax Permit Fee Paid in the Preceding Calendar per Annum Year is: Less than P10,000 P1,000.00 10,000 or more but less than 25,000 2,500.00 25,000 or more but less than 50,000 3,500.00 50,000 or more but less than 100,000 5,000.00 100,000 or more 7,500.00 (K) On Subdivision Operators or Real Estate Developers : If the Amount of Business Tax Permit Fee Paid in the Preceding Calendar per Annum Year is: Less than P10,000 P1,000.00 10,000 or more but less than 25,000 2,500.00 25,000 or more but less than 50,000 3,500.00 50,000 or more but less than 100,000 5,000.00 100,000 or more 7,500.00 (L) On Lessors of Real Estate Including Apartment-for-Rent : If the Amount of Business Tax Permit Fee Paid in the Preceding Calendar per Annum Year is: Less than P10,000 P1,000.00 10,000 or more but less than 25,000 2,500.00 25,000 or more but less than 50,000 3,500.00 50,000 or more but less than 100,000 5,000.00 100,000 or more 7,500.00 (M) On Private Cemeteries or Memorial Parks : If the Amount of Business Tax Permit Fee Paid in the Preceding Calendar per Annum Year is: Less than P10,000 P1,000.00 10,000 or more but less than 25,000 2,500.00 25,000 or more but less than 50,000 3,500.00 50,000 or more but less than 100,000 5,000.00 100,000 or more 7,500.00 (N) On Operators of Boarding Houses P1,000.00/annum (O) On Operators of Coffee, Cassava, Coconut or Meat Grinder for-a-Fee P500.00/annum (P) On Operators of Amusement Places Including, but Not Limited to, Those Enumerated under Section 2A.02 (R) the Annual Permit Fee shall be in Accordance with the following Schedule : If the Amount of Business Tax Permit Fee Paid in the Preceding Calendar per Annum Year is: Less than P10,000 P1,000.00 10,000 or more but less than 25,000 2,500.00 25,000 or more but less than 50,000 3,500.00 50,000 or more but less than 100,000 5,000.00 100,000 or more 7,500.00 (Q) On Operators of Theaters and Cinema Houses; Video-Moviehouses Utilizing Beta, VHS, JVC, Laser Discs Players or Other Similar Apparatus and Other Showhouses Which are Open to the Public for-a-Fee, the Annual Permit Fee shall be in Accordance with the following Schedule : HSTCcD If the Amount of Business Tax Permit Fee Paid in the Preceding Calendar per Annum Year is: Less than P10,000 P1,000.00 10,000 or more but less than 25,000 2,500.00 25,000 or more but less than 50,000 3,500.00 50,000 or more but less than 100,000 5,000.00 100,000 or more 7,500.00 (R) On Proprietors of Amusement Devices for-a-Fee, Including but Not Limited to, the following : Permit Fee per Annum Videoke machine P200.00 Family home computers 100.00 Game and watch devices 100.00 Slot machines not classified as gambling devices 200.00 Other amusement devices 100.00 (S) On Cafes, Cafeterias, Ice Cream and Other Refreshment Parlors, Restaurants, Carinderias, Panciterias, Soda Fountain, Bars and Similar Establishment Including Food Caterers : IcaEDC If the Amount of Business Tax Permit Fee Paid in the Preceding Calendar per Annum Year is: Less than P10,000 P1,000.00 10,000 or more but less than 25,000 2,500.00 25,000 or more but less than 50,000 3,500.00 50,000 or more but less than 100,000 5,000.00 100,000 or more 7,500.00 (T) On Retail Dealers of Retailers in Liquors or Wines Whether Imported from Other Countries or Locally Manufactured Including Fermented Liquors (Beers),"Tuba","Basi" and Other Distilled Spirits Not Classified as Denatured Alcohol: If the Amount of Business Tax Permit Fee Paid in the Preceding Calendar per Annum Year is: Less than P10,000 P1,000.00 10,000 or more but less than 25,000 2,500.00 25,000 or more but less than 50,000 3,500.00 50,000 or more but less than 100,000 5,000.00 100,000 or more 7,500.00 (U) On Retail Dealers or Retailers of Manufactured Tobacco or Snuff Including Cigars or Cigarettes : If the Amount of Business Tax Permit Fee Paid in the Preceding Calendar per Annum Year is: Less than P10,000 P1,000.00 10,000 or more but less than 25,000 2,500.00 25,000 or more but less than 50,000 3,500.00 50,000 or more but less than 100,000 5,000.00 100,000 or more 7,500.00 (V) On Agri-Business Enterprises : ECDAcS Fishpond, fish pen, fish breeding ground, fish corral, commercial piggery farms, commercial poultry farms, commercial cattle ranch, and other agri-business enterprises: If the Amount of Business Tax Permit Fee Paid in the Preceding Calendar per Annum Year is: Less than P10,000 P1,000.00 10,000 or more but less than 25,000 2,500.00 25,000 or more but less than 50,000 3,500.00 50,000 or more but less than 100,000 5,000.00 100,000 or more 7,500.00 (W) On Golf Links: Permit Fee per Annum 1. Less than Ten (10) holes P2,500.00 2. Ten (10) or more holes 5,000.00 (X) On Operators of Cockpits P5,000.00/annum (Y) On All Other Similar Businesses, Trades, or Commercial Undertakings Not Herein Expressly Specified P1,000.00 THADEI SECTION 3A.02. Time and Manner of Payment. The fee imposed in the preceding Section shall be paid to the Municipal Treasurer upon approval of the application. No business or trade undertaking can be lawfully begun or pursued in this Municipality without the corresponding Mayor's Permit. In case of renewal therefor, the fee shall be paid within the first twenty (20) days of January each year. SECTION 3A.03. Surcharge for the Late Payment. In case of failure to pay the permit fee or renew the permit within the prescribed period, the fee shall be increased by a surcharge of twenty-five percent (25%) of the original amount due, such surcharge to be paid at the same time and in the same manner as the fee due. SECTION 3A.04. Exemption . Countryside and Barangay Business Enterprises (CBBE) and Cooperatives duly registered under R.A. 6810 and R.A. 6938, respectively, are exempted from the payment of the Mayor's Permit Fee prescribed in this Article. Business enterprises certified by the Board of Investments as pioneer or non-pioneer for a period of six (6) and four (4) years, respectively, are not exempted from payment of Mayor's Permit Fee as provided in Section 2A.10, Article A. Chapter II of this Revenue Code. SECTION 3A.05. Newly-Started or Transferred Business, Trade or Commercial Undertaking . The Mayor's Permit fee on newly-started or newly-transferred business, trade or commercial undertaking shall be in accordance with the following schedule: CDESIA If the business starts to operate Initial Permit Fee within the: 1st quarter of the year P550.00 2nd quarter of the year P440.00 3rd quarter of the year P330.00 4th quarter of the year P220.00 For newly-started business or activity that starts to operate after January 20, the fee shall be paid before any business or activity can be lawfully begun or pursued, and the fee shall be reckoned from the beginning of the calendar quarter. When the business or activity is abandoned, the fee shall not be exacted for a period longer than the end of the calendar quarter. If the fee has been paid for a period longer than the current quarter and the business or activity is abandoned, no refund of the fee corresponding to the unexpired quarters shall be made. SECTION 3A.06. Administrative Provisions . a.) Application for Mayor's Permit .An application for a Mayor's permit shall be filed with the Office of the Mayor. The form for the purpose shall be issued by the same office and shall set forth the requisite information including the name and residence of the applicant, the description of business or undertaking that is to be conducted and such other date or pertinent information as may be required. Any false statement deliberately made by applicants shall constitute a sufficient ground for denying or revoking the permit issued by the Mayor, and the applicant or licensee may further be prosecuted in accordance with penalties provided in this Article. A Mayor's Permit shall be refused to any person: (1) who previously violated any ordinance or regulations governing permits granted; (2) whose business establishments or undertakings does not conform with zoning regulations and safety; (3) who has an unsettled tax obligation, debt or other liability to the government; and (4) who is disqualified under any provision of law or ordinance to establish, or operate the business being applied for. CDHacE b.) Issuance of Permit, Contents of Permit .Upon approval of the application for Mayor's Permit, two copies of the application duly signed by the Municipal Mayor shall be returned to the applicant. One copy shall be presented to the Municipal Treasurer as basis for the collection of the Mayor's Permit fee and the corresponding business tax. The Mayor's Permit shall be issued by the Municipal Mayor upon presentation of receipt for the payment of the Mayor's Permit and official receipt issued by the Municipal Treasurer for the payment of the business tax. Every permit issued by the Mayor shall show the name and residence of the applicant, his nationality and marital status, nature of the organization, i.e. ,whether the business is a sole proprietorship, corporation or partnership, location of the business, date of issue and expiration of the permit, and such other information as may be necessary. The Municipal Mayor, shall upon presentation of satisfactory proof that the original of the permit has been lost, stolen or destroyed, issue a duplicate of the permit upon payment of One Hundred Pesos (P100.00). c.) Posting of Permit .Every permitee shall keep his permit conspicuously posted in plain view at all times in his place of business or office. If the permitee has no place of business or office, he shall keep the permit in his person. The permit shall be immediately produced upon demand by the Municipal Mayor, the Municipal Treasurer or their duly authorized representatives. d.) Duration of Permit .The Mayor's Permit shall be granted for a period of not more than one (1) year and shall expire on the thirty-first (31st) of December following the date of issuance unless revoked or surrendered earlier. Every permit shall cease to be in force upon revocation or surrender thereof. It shall have a continuing validity only upon renewal thereof and payment of the corresponding fee. AHECcT e.) Revocation of Permit . When a person doing business under the provisions of this Code violates any provision of this Article, refuses to pay an indebtedness or liability to this Municipality, abuses his privilege to do business to the injury of public morals or peace, or when a place where such business is established is being conducted in a disorderly or unlawful manner, is a nuisance or is permitted to be used as a resort for disorderly conduct, criminals or women of ill refute, the Municipal Mayor, after investigation, may revoke the Mayor's Permit. Such revocation shall operate to forfeit all sums which may have been paid in respect of said privilege, in addition to the fine and imprisonment that may be imposed by the Court for violation of any provision of this Code or ordinance governing the establishment and maintenance of business and to prohibit the exercise thereof by the person whose privilege is revoked, until restored by the Sangguniang Bayan. SECTION 3A.07. Fulfillment of Other Requirements . The issuance of Mayor's Permit shall not exempt the licensee or permitee from the fulfillment of other requirement in connection with the operation of the business or in conduct of an activity prescribed under this Code, laws and other ordinances of this Municipality. SECTION 3A.08. Rules and Regulations on Certain Establishments . 1.) On cafes, Cafeterias, Ice Cream and other Refreshment Parlors, Restaurants, Soda Fountain Bars, Carinderias, Panciterias and other food establishments .Operators of all establishments engaged in the preparation and selling of readily edible foods shall not employ any cook or food dispenser without Food Handler's Certificate or appropriate health certificate from the Municipal Health Office renewable every year. HCDAac Establishments selling cooked and readily edible foods (fastfoods) shall have them adequately covered and protected from dust, flies and other insects and shall follow strictly the rules and regulations on sanitation promulgated by the Municipal Health Officer and other existing laws or ordinances. 2.) On Sauna bath, Massage Parlors, Barber Shops, Beauty Shops and Similar establishments .The aforementioned establishment shall not be allowed to operate with masseurs/masseuse, barbers or beauticians not having secured the corresponding medical certificate from the Municipal Health Officer. 3.) On Funeral parlors .Funeral Parlors, rendering embalming services shall not be allowed to operate without an embalmer duly licensed or authorized by the Department of Health. cCHITA 4.) On Hotels, Motels, Lodging Houses and other similar establishments .No permit shall be issued to operators of hotels, motels, or lodging houses without the same being inspected by the Municipal Health Officer, Fire Safety Inspector and Building Inspector or their duly authorized representatives. Said establishments shall keep a registry of its guests, patrons, lodgers, customers or boarders, as the case may be, which shall be open to inspection by the Mayor or his authorized representative. SECTION 3A.09. Penalty . Any violation of the provisions of this Article shall be punished by a fine of not less than One Thousand Pesos (P1,000.00) but not more than Two Thousand Five Hundred Pesos (P2,500.00) or imprisonment of not less than one (1) month but not more than six (6) months, or both such fine and imprisonment at the discretion of the Court. ARTICLE B Administrative Requirements SECTION 3B.01. Requirements for Mayor's Permit. Application for a Mayor's Permit shall be accompanied by the following: 1. For a newly started business : a.) Location sketch of the new business. b.) Amount of paid-up capital of the business as shown in the Article of Incorporation or Partnership; or sworn statement of the capital investment by the owner or operator, if sole proprietorship. aHTDAc c.) Certificate attesting to the tax or fee exemption if the business is exempted from the payment of a tax or fee. d.) Certification from the officer-in-charge of zoning that the location of the new business is in accordance with zoning rules and regulations. e.) Tax clearance showing that the operator has paid all his tax obligations in this Municipality. f.) Two (2) passport pictures of the operators. In the case of partnership the picture of its President or General Manager. g.) Presentation of the Community Tax Certificate and receipt for the payment of the Professional Tax or Occupation Fee, as the case may be, if the applicant is liable thereof. DCcIaE h.) Other supporting papers as may be required. 2. For renewal of existing business permit : a.) Previous year's Mayor's Permit. b.) Two (2) photo copies of the annual or quarterly tax receipts. c.) Two (2) photo copies of the receipts for the payment of all the required regulatory fees in this Municipality. d.) Certificate of exemption from the payment of the regulatory fees, if so exempted. e.) Sworn statement of the capital investments, gross receipts or sales for the preceding calendar year. f.) Presentation of the Community Tax Certificate and receipt of payment of the Professional Tax or Occupation Fee, as the case may be, if the applicant is liable thereof. ARTICLE C Permit Fee on Parades SECTION 3C.01. Imposition of Fee . There shall be collected a permit fee of One Hundred Fifty Pesos (P150.00) per day on every circus or menagerie parade or other parades using banners, floats, or musical instruments held in this Municipality. SECTION 3C.02. Exemption . Civic and military parades and religious processions shall be exempted from the payment of the permit fee imposed herein. TAEDcS SECTION 3C.03. Time of Payment. The fee impose herein shall be paid to the Municipal Treasurer upon application for a Mayor's Permit. SECTION 3C.04. Administrative Provisions . Any person who shall hold a parade within this Municipality shall first secure a Mayor's Permit before undertaking the activity. For this purpose, a written application in a prescribed form which shall set forth the name and address of the applicant, the description of the activity, the places where the same will be conducted and such other pertinent information or date so may be required shall be filed with the Office of the Mayor. SECTION 3C.05. Penalty . Any violation of the provisions of this Article shall be punished by a fine of not less than One Thousand Pesos (P1,000.00) but not more than Two Thousand Five Hundred Pesos (P2,500.00) or imprisonment of not less than one (1) month but not more than six (6) months, or both such fine and imprisonment, at the discretion of the Court. ARTICLE D Large Cattle Registration and Transfer Fees SECTION 3D.01. Definition . "Large Cattle" includes a two year old horse, mule, ass, carabao or other domesticated member of the bovine family. DaAIHC SECTION 3D.02. Imposition of Fee . There shall be collected by the Municipal Treasurer the following fees: a) For each certificate of ownership P50.00 b) For each certificate of transfer 50.00 c) Registration of private brand 100.00 d) Branding Fee 100.00 Provided, that the transfer fee shall be collected only once if the large cattle is transferred more than once a day. SECTION 3D.03. Time and Manner of Payment. The registration fee shall be paid to the Municipal Treasurer upon registration or transfer of ownership of the large cattle. SECTION 3D.04. Administrative Provisions . a) The owner of a two (2)-year old cattle is hereby required to register the said cattle with the Office of the Municipal Treasurer. All branded and counter branded animals presented to the Municipal Treasurer shall be registered in a book showing among others, the name and residence of the owner, and the class, color, sex, brand and another identifying marks of the cattle. b) The transfer of large cattle, regardless of age, shall likewise be registered with the Municipal Treasurer. The entry in the registry book shall set forth among others, the name and residence of the owners and purchasers, the consideration of purchase price of the animal for sale or transfer, the class, sex, age, brand and other identifying marks of the animals and a reference by number of the original certificate of ownership, with the name of the municipality which issued it. HESIcT SECTION 3D.05. Penalty . Any violation of the provisions of this Article shall be punished by a fine of not less than One Thousand Pesos (P1,000.00) but not more than Two Thousand Five Hundred Pesos (P2,500.00) or imprisonment of not less than one (1) month but not more than six (6) months, or both such fine and imprisonment, at the discretion of the Court. SECTION 3D.06. Applicability Clause . All other matters relating to the registration of large cattle shall be governed by the pertinent provisions of the Revised Administrative Code of 1987 and other applicable laws, rules and regulations. ARTICLE E Fire Safety Inspection Fee SECTION 3E.01. Imposition of Fee . There shall be collected from operators of business establishments in this Municipality an annual fire safety inspection fee prescribed hereunder: On gasoline stations and similar establishments P150.00 per annum On factories or warehouses of combustible flammable or explosive materials 250.00 per annum On sari-sari and other similar establishment storing combustible, flammable or explosive materials 50.00 per annum On all other establishment not storing combustible, flammable or explosive materials 35.00 per annum SECTION 3E.02. Time of Payment. The fee imposed in this Article shall be paid to the Municipal Treasurer after a fire safety inspection of the establishment has been made but prior to the issuance of the "Fire Safety Inspection Certificate" by the Chief of the Fire Station, BFP, or his authorized representative and upon renewal of the same every year thereafter within the first twenty (20) days of January. EICSDT SECTION 3E.03. Administrative Provisions . The Chief of the Fire Station, BFP or his duly authorized representatives, shall conduct an annual and periodic inspection of all business establishments and buildings to determine propriety of existing fire safety and prevention devices or equipment as well as their compliance to fire safety rules and regulations. The Chief of the Fire Station, BFP shall issue the necessary rules and regulations for the implementation of this Article. Such rules and regulations shall be enforceable until rescinded, modified or revoked by the Provincial Fire Marshall. SECTION 3E.04. Penalty . Any violation of the provisions of this Article shall be punished by a fine of not less than One Thousand Pesos (P1,000.00) but not more than Two Thousand Five Hundred (P2,500.00) Pesos or imprisonment of not less than one (1) month but not more than six (6) months, or both such fine and imprisonment, at the discretion of the Court. ARTICLE F Permit for Gaffers, Referees, Bettakers, Bet Managers, Pit Managers and Promoters SECTION 3F.01. Definition . When used in this Article, the term: a) Pit Manager refers to a person who professionally, regularly and habitually manages a cockpit. b) Referee (Sentenciador) refers to a person who watches and oversee the progress of the cockfights and decides its result by announcing the winner or declaring a draw (or no contest game). c) Bet Manager (Casador) refers to a person who calls and take care of bets from owners of both gamecocks and those of other bettors before he orders the commencement of the cockfight and thereafter distributes the winning bets to winners and deducting a certain commission. cSIACD d) Bettaker (Cristo) refers to a person who participates in cockfights and with the use of money or other thing of value, bets with other bettors or through bettakers and wins or losses his bets depending upon the result of the cockfight as announced by the referee or sentenciador. e) Gaffer (Mananari) refers to a person knowledgeable in the technique of arming fighting cocks with gaff or gaffs on either or both legs. f) Handlers (Soltador) refers to a person who personally takes physical custody and control inside the arena of a pitted gamecock and who actually releases the same for actual fight and combat in a cockfight. g) Promoter refers to a person licensed as such, who is engaged in the covening, holding and the celebration of specially programmed and arranged cockfighting like local and international derbies, or competitions, special main or matched set or encounters, pintakasi and ordinary cockfights. h) Gamecock refers to domesticated fowls, whether imported or locally bred, as well as a native fighting cock indigenous to the country, specially bred, trained and conditioned for actual cockfighting or for propagation and breeding purposes for eventual use in cockfighting. i) Cocker (Aficionado) refers to a person who participates and bets in cockfighting as a sport, amusement, recreation or form of relaxation. TaDIHc SECTION 3F.02. Imposition of Fee . There shall be collected permit fee from the following cockpit officials/personnel, as follows: a) Promoter P500.00 per derby b) Pit Manager 1,000.00 per annum c) Referee 300.00 per annum d) Bet Manager 300.00 per annum e) Gaffer 300.00 per annum f) Bettaker 300.00 per annum SECTION 3F.03. Time and Manner of Payment. The permit fee shall be paid to the Municipal Treasurer before the gaffer, referees, bettaker, pit manager, bet manager or promoter participates in a cockfight. SECTION 3F.04. Administrative Provision . Only licensed referees and bettakers shall officiate in cockfights held in this Municipality. No operator or owner of cockfight shall allow any gaffer, referee, bettaker, pit manager, or promoter inside the cockpit who has not secured the permit and paid the fee herein required. SECTION 3F.05. Penalty . Any violation of the provisions of this Article shall be punished by a fine of not less than One Thousand Pesos (P1,000.00) but not more than Two Thousand Five Hundred Pesos (P2,500.00) or imprisonment of not less than one (1) month but not more than six (6) months, or both such fine and imprisonment at the discretion of the Court. SECTION 3F.06. Applicability Clause . The provision of PD 449, otherwise known as the Cockfighting Law of 1974, and such other pertinent laws shall apply to all matters regarding the operation of cockpit and the holding of cockfights in this municipality. cDEHIC ARTICLE G Permit Fee on Storage of Flammable Combustible or Explosive Substances SECTION 3G.01. Imposition of Fee . There shall be collected from every person storing flammable, combustible or explosive substances the following permit fee: a) Storage of gasoline, naphtha, diesel fuel and similar products. Less than 1,000 liters P70.00 per annum 1,000 liters to 5,000 liters 100.00 per annum More than 5,000 liters 300.00 per annum b) Storage of the other flammable, combustible or explosive substances. Less than 1,000 kilograms P100.00 per annum More than 1,000 kilograms 200.00 per annum SECTION 3G.02. Time and Manner of Payment. The fee is imposed herein shall be paid to the Municipal Treasurer upon application for Mayor's Permit to store the aforementioned materials or substances. SECTION 3G.03. Administrative Provisions . 1) No person shall store or keep at his place of business or elsewhere in this municipality any flammable, combustible or explosive substances without first securing a permit from the Mayor thru the Chief of Fire Station, Bureau of Fire Protection. Gasoline, diesel fuel or naphtha not exceeding the quantity of one hundred (100) liters kept in the tank of motor vehicles or other mechanical engines shall be exempt from the permit fee herein imposed. EAcTDH 2) The Chief of the Fire Station, BFP, shall promulgate the necessary rules and regulations for the proper storing of said materials or substances taking into consideration the provision of PD 1185 (Fire Code of the Philippines) and its implementing rules and regulations. SECTION 3G.04. Penalty. Any violation of the provisions of this Article shall be punished by a fine of not less than One Thousand Pesos (P1,000.00) but not more than Two Thousand Five Hundred Pesos (P2,500.00) or imprisonment of not less than one (1) month but not more than six (6) months or both fine and imprisonment at the discretion of the Court. ARTICLE H Permit Fee on Film-Making SECTION 3H.01. Imposition of Fee. There shall be collected from every person, natural or juridical, that shall undertake a location-filming within the territorial jurisdiction of this municipality the following fees: A. Permit fee for location-filming: For local exhibition P1,000.00 For foreign exhibition 1,500.00 B. Additional Regulatory Fees: 1) For filming of movies or motion pictures for commercial purposes, per film 500.00 2) For filming of movies or motion pictures considered as a documentary film 300.00 3) For every location, or place of shooting film 200.00 SECTION 3H.02. Administrative Provisions . The person-in-charge of the location-filming shall first secure a Mayor's permit before undertaking the aforesaid activity by filing an application for the purpose and stating therein the title of the movie or motion picture, whether the film is intended for commercial purposes or a documentary film, the number of sites, locations, or places where the film would be shot and such other information. The Chief of the Licensing and Inspection Division (or Section),Office of the Mayor shall issue the necessary rules and regulations for the proper implementation of this Article. SECTION 3H.03. Time and Manner of Payment. The fee imposed in this Article shall be paid to the Municipal Treasurer upon application for a Mayor's Permit or issuance thereof. SECTION 3H.04. Surcharge for Late Payment. Failure to pay the fee prescribed in this Article within the time required shall subject the taxpayer to a surcharge of twenty-five percent (25%) of the original amount of fees due. Such surcharge shall be paid at the same time and in the same manner as the original amount of fees due. SECTION 3H.05. Penalty . Any violation of the provisions of this Article shall be punished by a fine of not less than One Thousand Pesos (P1,000.00) but not more than Two Thousand Five Hundred Pesos (P2,500.00) or imprisonment of not less than one (1) month, but not more than six (6) months, or both such fine and imprisonment at the discretion of the Court. TcEAIH ARTICLE I Permit Fee on Agricultural Machinery and Other Heavy Equipment for Rent SECTION 3I.01. Imposition of Fee . There shall be collected an annual permit fee at the following rates for each agricultural machinery or heavy equipment from operator of the said machinery renting out said equipment in this municipality. Annual Permit Fee Farm Tractor, "Kuliglig" and the like 200.00 Bulldozer 300.00 Forklift 300.00 Grader 300.00 Other similar machinery or heavy equipment not enumerated above 300.00 SECTION 3I.02. Time and Manner of Payment. The fees imposed herein shall be payable upon application for a Mayor's Permit. SECTION 3I.03. Administrative Provision . The Municipal Treasurer shall keep a registry of all heavy equipment and agricultural machinery which shall include the make and brand of the heavy equipment and agricultural machinery and the name and address of the owner. DEcITS SECTION 3I.04. Penalty . Any violation of the provisions of this Article shall be punished by a fine of not less than One Thousand Pesos (P1,000.00) but not more than Two Thousand Five Hundred Pesos (P2,500.00) or imprisonment of not less than one (1) month but not more than six (6) months or both such fine and imprisonment at the discretion of the court. ARTICLE J Fee for the Registration of Religious, Civic, Social or Sports Organization, Clubs, Associations or Fraternities SECTION 3J.01. Imposition of Fee . There shall be collected an annual registration of One Hundred Pesos (P100.00) for every religious, civic, social and/or sports organization, clubs, associations, federation of fraternities organized and/or operating in this Municipality for purposes not contrary to laws, rules and regulations. SECTION 3J.02. Time of Payment. The fee shall be paid to the Municipal Treasurer within twenty (2) * days of January every year before a certificate or registration is issued by the Mayor of his duly authorized representative. SECTION 3J.03. Surcharge of Late Payment. Failure to pay the fee prescribed in this Article within the time required shall subject the taxpayer to a surcharge of twenty percent (20%) of the original amount of fee due, such surcharge to be paid at the time and in the same manner as the original fee due. SECTION 3J.04. Administrative Provisions . 1] It shall be the duty of the Officers of the organization covered under this Article, through their President or Chairman, to register the name of their organization or association with the Office of the Mayor. DAaIHT 2] The application for registration shall be accompanied by a copy of the organization's Constitution and By-Laws or, in the absence of which, a joint affidavit to be executed by two officers of the said organization stating therein the purpose or purposes for which the organization is established or formed, together with a copy of the list of all its members including their respective addresses. SECTION 3J.05. Exemption . Political organizations, including the Katipunan ng Kabataan, Sangguniang Kabataan, Pederasyon ng mga Sangguniang Kabataan, Liga ng mga Barangay and Barangay Brigades are exempted from the provisions of this Article. SECTION 3J.06. Penalty . Any violation of the provisions of this Article shall be punished by a fine of not less than One Thousand Pesos (P1,000.00) but not more than Two Thousand Five Hundred Pesos (P2,500.00) or imprisonment of not less than one (1) month but not more than six (6) months, or both such fine and imprisonment, at the discretion of the Court. ARTICLE K Special Mayor's Permit SECTION 3K.01. Permit to Hold Benefits . Religious, civic, social and/or sports organizations, clubs, associations, federations or fraternities desiring to hold benefit shows, balls, programs, exhibitions, contest bingo socials and other kinds of fund-raising activities may be issued a Special Mayor's Permit free of charge, provided, that the said organization is duly registered with the Office of the Mayor, that the proceeds of which shall ensure or benefit the welfare organization or intended for purposes that will redound to the welfare of the general public; that it shall not in any manner violate any existing ordinances, rules and regulations, especially those on traffic and pedestrian hazards. ISTCHE SECTION 3K.02. Exemption . Only fund-raising activities sponsored by the Barangay Council (Sangguniang Barangay) are exempted from securing a permit from any national or local office or agency as per Section 391, paragraph 11 of RA 7160 and Article 101, paragraph 11 of its Implementing Rules and Regulations. Provided that no fund-raising activities shall be held within a period of sixty (60) days immediately preceding and after a national or local election, recall, referendum, or plebiscite and provided finally, that said fund-raising activities shall comply with the national policy standards and regulations on moral, health and safety of the persons participating therein. The Sangguniang Barangay, through the Punong Barangay, shall render a public accounting of the funds raised at the completion of the project for which the fund-raising activity was undertaken. SECTION 3K.03. Administrative Provisions . Except for the Barangay Council, it shall be unlawful for any person, natural or juridical, to hold benefits shows, programs, contest and other fund-raising activities without the corresponding permit from the Mayor. SECTION 3K.04. Penalty. Any violation of the provisions of this Article shall be punished by a fine of not less than One Thousand Pesos (P1,000.00) but not more than Two Thousand Five Hundred Pesos (P2,500.00) or imprisonment of not less than one (1) month but not more than six (6) months or both such fine and imprisonment, at the discretion of the Court. HESAIT ARTICLE L Fees for the Sealing and Licensing of Weights and Measures SECTION 3L.01. Imposition of Fees . Every person using instrument of weights and measures within this Municipality shall first have them sealed and licensed annually and must pay to the Municipal Treasurer the following fees. a] For sealing linear metric measures of: Not over three (3) meters P20.00 Over three (3) meters 40.00 b] For sealing metric measures with a capacity of: Not over ten (10) liters P20.00 Over ten (10) liters 40.00 c] For sealing metric instrument of weights: With a capacity of: Less than thirty (30) kilograms P60.00 Thirty (30) kilograms but not more than fifty (50) kilograms P70.00 Fifty (50) kilograms but not more than one hundred (100) kilograms P80.00 One hundred (100) kilograms but not more than five hundred (500) kilograms P90.00 Five hundred (500) kilograms but not more than one thousand (1,000) kilograms P100.00 One Thousand (1,000) kilograms or more P130.00 For an apothecary or other balance of precision, the fee shall be double the rates prescribed above. SEHDIC For each scale or balance, a complete set of weights for use therewith shall be sealed free of charge. However, for extra weight, the charge shall be Two Pesos (P2.00). SECTION 3L.02. Exemption . All instrument of weights and measures used in government works or maintained for public use by the national, provincial, municipal or barangay government shall be tested and sealed free of charge. SECTION 3L.03. Time of Payment. The fees levied in this Article shall be paid to the Municipal Treasurer when the weights or measures are sealed, before their use and thereafter, on or before the anniversary date. SECTION 3L.04. Surcharge for Late Payment. Failure to pay the fee prescribed in this Article within the time required shall subject the taxpayer to a surcharge of twenty-five percent (25%) of the original amount of fees due. Such surcharge to be paid at the same time and in the same manner as the original amount of fees due. SECTION 3L.05. Place of Payment. The fees shall be paid in this Municipality where the person using the instrument of weight and measure is conducting the business. A peddler or itinerant vendor using only one instrument of weight or measure shall pay the fees in the municipality or city where he resides. SECTION 3L.06. Accrual of Proceeds . The proceeds of the fees as well as surcharges, interest, and fines collected in connection with this Article shall accrue to this Municipality where it is collected. SECTION 3L.07. Form of Duration of License for Use of Weight and Measures . The official receipts for the fee charged for sealing of weight or measure shall serve as a license to use instrument for one year from the date of sealing, unless deterioration or damage which renders the weight or measure inaccurate occurs within the period. When a license is renewed, the same shall expire on the same day and month of the year following its original issuance. Such license shall be preserved by the owner and, together with the weight or measure covered by the license, shall be exhibited upon demand by the Municipal Treasurer or his deputies. SEACTH SECTION 3L.08. Secondary Standards Preserved by Municipal Treasurer Comparison Thereof with the Fundamental Standard. The Municipal Treasurer shall keep full sets of secondary standards in his office for the use in the testing of weights and measures. The secondary standards shall be compared with the fundamental standard in the National Institute of Science and Technology at least once a year. When found to be sufficiently accurate, the secondary standards shall be distinguished by label, tag, or seal and shall be accompanied by a certificate showing the amount of its variation from the fundamental standards. If the variation is of sufficient magnitude to impair the utility of the instrument is shall be destroyed in the National Institute of Science and Technology. SECTION 3L.09. Destruction of Defective Instrument of Weights or Measures . Any defective instrument of weights or measures shall be destroyed by the Municipal Treasurer or any of his authorized deputies if its defects is such that it cannot readily and securely be repaired. SECTION 3L.10. Inspectors of Weights and Measures . The Municipal Treasurer or his authorized representatives shall inspect and test instrument of weights and measures. In case the inspection and testing is conducted by the deputies of the Municipal Treasurer, they shall report on the condition of the instrument in the territory assigned to them by the Municipal Treasurer. It shall be their duty to secure evidence of infringements of the law or fraud in the use of weights and measures or of neglect of duty on the part of any office engaged in sealing weights and measures. Evidence so secured by them shall be presented forthwith to the Municipal Treasurer and to the proper prosecuting officer. SECTION 3L.11. Dealer's Permit to Keep Unsealed Weights and Measures . Upon obtaining written permission from the Municipal Treasurer or his deputies, any dealer may keep unsealed instruments of weight or measures in stock for sale until sold or used. CAaDSI SECTION 3L.12. Fraudulent Practices Relative to Weight and Measure . Any person other than an official sealer of weights and measures who places an official tag or seal upon any instrument of weight and measure, or attaches it thereto; or who fraudulently imitates any work, stamp, brand, tag or other characteristic signs used to indicate that weight or measure has been officially sealed; or who alters in any way the certificate or license issued by the sealer as an acknowledgement that the weight or measure mentioned therein has been duly sealed or who makes or knowingly sells or used any false or counterfeit stamp, tag, certificate, or license which is an imitation of, or purposed to be a lawful stamp, tag certificate, or license of the kind required by the provisions of this Article; or who alters the written or printed figures or letters on any stamp, tag, certificate, or license used or issued; or who has in his possession any such false counterfeit, restored, or altered stamp, tag, certificate, or license for the purpose of using or reusing the same in the payment of fees or charges imposed in this Article of who procures the commission of any such offense by another, shall for such offense be fined not less than Two Hundred Pesos (P200.00) but not more than One Thousand Pesos (P1,000.00) or imprisonment of not less than one (1) month nor more than six (6) months, or both at the discretion of the Court. EcDATH SECTION 3L.13. Unlawful Possession or Use of Instrument Not Sealed Before Using and Not Sealed within Twelve Months . Any person making a practice of buying or selling by weight or measure, or of furnishing services the value of which is estimated by weight or measure, who has in his possession without permit any unsealed scale, balance, weight or measure, and any person who uses, in any purchase or sale or in estimating the value of any service furnished, any instrument of any service furnished, any instrument of weight or measure that has not been officially sealed, or if previously sealed, the license therefore has expired and has not been renewed in due time, shall be punished by a fine not exceeding Five Hundred Pesos (P500.00) or by imprisonment not exceeding six (6) months, or both; but if such scale, balance, weight, or measure so used had been officially affixed thereto remains intact and in the same position and condition in which they were placed by the official sealer, and the instrument is found not to have been altered or rendered inaccurate but still to be sufficiently accurate to warrant its being sealed with repairs or alteration, such instrument shall, if presented for sealing promptly on demand of any authorized sealer or inspector of weights or measures, be sealed and the owner, possessor, or user of same shall be subject to no penalty except a surcharge equal to five times the regular fee fixed by law for the sealing of an instrument of its class, this surcharge to be collected and accounted for the same official and in the same manner as the regular fees for sealing such instruments. SECTION 3L.14. Alteration of Fraudulent Use of Instrument . Any person who with fraudulent intent alters any scale or balance, weight, or measure whether sealed or not shall be punished by a fine of not less than Two Hundred Pesos (P200.00) but not more than One Thousand Pesos (P1,000.00) or by imprisonment of not less than one (1) month but not more than six (6) months or both such fine and imprisonment at the discretion of the Court. Any person who fraudulently gives short weight or measure in the making of a sale, or who fraudulently takes excessive weight or measure in the making of a purchase, or who, assuming to determine truly the weight or measure, fraudulently misrepresents the weight or measure thereof shall be punished by a fine of not less than Two Hundred Pesos (P200.00) but not more than One Thousand Pesos (P1,000.00) or by imprisonment for not less than one (1) month but not more than six (6) months, or both such fine and imprisonment at the discretion of the Court. SECTION 3L.15. Compromise Power . Before a case is filed in Court for an offense which does not involve fraud, the Municipal Treasurer is hereby authorized to settle such an offense upon payment of a compromise penalty of not less than Two Hundred Pesos (P200.00) but not more than One Thousand Pesos (P1,000.00). SECTION 3L.16. Penalty . Any violation of the provisions of this Article shall be punished by a fine of not less than One Thousand Pesos (P1,000.00) but not more than Two Thousand Five Hundred Pesos (P2,500.00) or imprisonment of not less than one (1) month but not more than six (6) months, or both such fine and imprisonment, at the discretion of the Court. ARTICLE M Permit on Hauling and Trucking Services SECTION 3M.01. Imposition of Fee . There shall be collected from every person engaged in the business of hauling and trucking services operating within this Municipality a permit fee of Two Hundred Pesos (P200.00) per truck, per annum. The fee imposed herein shall not be collected from operators of hauling and trucking services whose trucks merely pass this Municipality. AacDHE SECTION 3M.02. Time of Payment. The fee imposed herein shall be paid to the Municipal Treasurer upon application for a Mayor's Permit to operate hauling or trucking services in this Municipality. In the succeeding year, the fee shall be paid within the first twenty (20) days of January of every year, in case of renewal thereof. SECTION 3M.03. Surcharge for Late Payment. Failure to pay the fee required in this Article shall subject the taxpayer to a surcharge of twenty (20%) of the original amount due, such surcharge to be paid at the same time and in the same manner as the original amount of fees due. SECTION 3M.04. Administrative Provisions . 1] The Mayor's Permit shall be issued only to the applicant after payment of the required fee. 2] The weight capacity of roads and bridges shall be carefully observed by the driver of the vehicle being used in hauling such cargoes. 3] Haulers shall also observe carefully the proper loading of logs, sugar cane, cattle, swine, fowl, and other kinds of cargoes, that same are securely tied or properly covered. 4] The Mayor's Permit shall be carried by the license or permitee at all times while engaged in hauling activities in this municipality and shall be presented to the authorities concerned upon the latter's demand. SECTION 3M.05. Penalty . Any violation of the provisions of this Article shall be punished by a fine of not less than One Thousand Pesos (P1,000.00) but not more than Two Thousand Five Hundred Pesos (P2,500.00) or imprisonment of not less than one (1) month but not more than six (6) months, or both such fine and imprisonment, at the discretion of the Court. ARTICLE N Permit on Operation of Business Rendering or Offering to Render "Transport Services for-a-Fee" SECTION 3N.01. Imposition of Fee . There shall be collected from operators of business rendering or offering to render "transport services for-a-fee" an annual permit fee based on the number of vehicles being used, as indicated below: TSIEAD Permit Fee Per Annum 1) Operation of a "tricycle-for-hire" business, per unit of tricycle P60.00 2) Operation of "jeepney or AUV for hire" business, per unit of vehicle 100.00 3) Operation of "truck or wagon for hire" business, per unit of vehicle 150.00 4) Operation of "car-for-hire" business, per car 200.00 SECTION 3N.02. Time and Manner of Payment. The permit fee is imposed herein shall be due and payable upon application for a Mayor's permit and within the first twenty (20) days of January of each year, in case of renewal thereof. SECTION 3N.03. Surcharge for Late Payment. Failure to pay the fee imposed in this Article within the time required shall subject the taxpayer to a surcharge of twenty percent (20%) of the original amount of fee due, such surcharge to be paid at the same time and in the same manner as the original amount of fee due. SECTION 3N.04. Exemption from Payment of Business Tax . Except for the "regulatory fee" imposed herein, no other kind of tax (including business tax) for the operation of the motor vehicle being used shall be collected from operators of such kind of business undertaking. cADaIH SECTION 3N.05. Exemption of Other Transport Vehicles . Transport vehicles being utilized as a component of duly established business enterprise and not being offered for hire including those being primarily for private purposes are exempted from the provisions of this Article. Also exempted are operators of "passenger buses, jeepneys, or AUV's which have been granted a "Certificate of Public Convenience" by the Land Transportation Franchising and Regulatory Board (LTFRB) to operate in this Municipality or whose vehicles passes thru this Municipality. SECTION 3N.06. Administrative Provisions . 1.) No permit to operate any business of rendering or offering to render transport for-a-fee shall be issued unless the motor vehicle, has been duly registered with the LTO, DOTC. 2.) A number plate, metal or otherwise, shall be provided by the Office of the Treasurer to be paid at cost by the applicant. 3.) The Chief, Business Permits, Licensing and Inspection Division of the Mayor, shall keep a registry of all the transport vehicle being issued a numbered plate such as its make and brand, the name and address of the operator and such other pertinent information as may, hereafter, be required. SECTION 3N.07. Penalty . Any violation of the provisions of the Article shall be punished by a fine of not less than One Thousand Pesos (P1,000.00) but not more than Two Thousand Five Hundred Pesos (2,500.00) or imprisonment of not less than one (1) month but not more than six (6) months, or both such fine and imprisonment, at the discretion of the Court. ETDHSa ARTICLE O Fee for the Registration of Motorized Tricycle SECTION 3O.01. Imposition of Fee . There shall be collected an annual registration fee for every motorized tricycle in this Municipality in the amount indicated hereunder: Motorized tricycle for private use P25.00/annum Motorized tricycle-for-hire 50.00/annum Motorized tricycle plate 200.00/annum SECTION 3O.02. Time and Manner of Payment. The registration fee imposed herein shall be due on the first day of January and payable to the Municipal Treasurer with in the first twenty (20) days of January of every year. For motorized tricycle acquired after the first twenty (20) days of January, the registration fee shall be paid without penalty within the first twenty (20) days following its acquisition. SECTION 3O.03. Surcharge for Late Payment. Failure to pay the fee prescribed in this Article with in the time required shall subject the taxpayers to a surcharge of twenty-five percent (25%) of the original amount of fee due, such surcharge to be paid at the same time and in the same manner as the original amount of fee due. SECTION 3O.04. Administrative Provisions . A metal plate or a sticker with a corresponding registry number shall be provided by the Office of the Treasurer for every motorized tricycle. The Municipal Treasurer shall keep a registry of all motorized tricycles which shall include information such as: its make and brand, the name and address of the owner thereof; the number of the plate or sticker and such other information that may be necessary. A list of all registered tricycles shall be submitted by the Municipal Treasurer to the Licensing and Inspection Division (or Section),Office of the Mayor, copy furnished the Office of the Local Philippine National Police. SECTION 3O.05. Penalty . Any violation of the provisions of the Article shall be punished by a fine of not less than One Thousand Pesos (P1,000.00) but not more than Two Thousand Five Hundred Pesos (P2,500.00) or imprisonment of not less than one (1) month but not more than six (6) months, or both such fine and imprisonment, at the discretion of the Court. ARTICLE P Franchise and Other Fees on Tricycle Operations SECTION 3P.01. Definitions . When Used in this Article: a) "Tricycle-for-hire" is a vehicle composed of a motorcycle fitted with a single wheel side car or a motorcycle with a two-wheel cab usually being operated to render transport services to the general public for-a-fee. SCEDaT b) "Motorized Tricycle Operator's Permit (MTOP)" is a document granting franchise or license to a person, natural or juridical, allowing him to operate tricycle-for-hire over specified zones. c) "Zone" is a contiguous land area or block, say a subdivision or a barangay ,where tricycle-for-hire may operate without a fixed origin and destination. SECTION 3P.02. Imposition of Fees . There shall be collected an annual franchise fee in the amount of Fifty Pesos (P50.00) and franchise application fee of Twenty Five Pesos (P25.00) per unit, for the operation of tricycle-for-hire. SECTION 3P.03. Time of Payment. a) The franchise fee shall be paid to the Municipal Treasurer upon application or renewal of the franchise. b) The franchise application fee shall be paid upon application for an MTOP based on the number of units. SECTION 3P.04. Municipal Tricycle Franchising and Regulatory Board (MTFRB) . There is hereby created a Municipal Tricycle Franchising and Regulatory Board to be composed of the following: EAcHCI Vice Mayor Chairman SB Representative (Chairman, SB Committee on Transportation and Communication) Vice-Chairman Municipal Engineer Member Municipal Planning & Development Coordinator Member Chief, Business Licensing and Inspection Section Member President, Tricycle Operators & Drivers Asso.,if any Member Municipal Treasurer Member President, Liga ng mga Barangay Member Chief of Police, PNP Member SECTION 3P.05. Power, Duties and Functions of the Municipal Tricycle Franchising and Regulatory Board. The Municipal Tricycle and Franchising and Regulatory Board shall perform the following: 1) Accept and process application for tricycle franchise; 2) Issue or grant the Motorized Tricycle Operator's Permit (MTOP) to qualified applicant, subject to the rules and regulations, and existing ordinances on that matter; 3) Recommend to the Sangguniang Bayan the amount of fares or adjusted fare increases, periodically, to be imposed in a particular zones or fixed route; 4) Recommend to the Sangguniang Bayan other reasonable fee and related charges in the regulation of tricycle-for-hire, after conducting a public hearing for that purpose; 5) Promulgate rules and regulations for the proper implementation of this Article which shall continue to be in full force and effect until revoked or modified by the Sangguniang Bayan; and 6) Perform such other duties, powers and functions as may hereafter be authorized by the Sangguniang Bayan. SECTION 3P.06. Quorum . Majority of the members of the Municipal Tricycle Franchising and Regulatory Board (MTFRB) shall constitute a quorum. SECTION 3P.07. Internal Rules of Procedure . The MTFRB shall formulate and adopt its own internal rules of procedures including its regular meeting and necessary standing committees. DEcTCa SECTION 3P.08. Rules and Regulations . (1) Only Filipino citizens and partnership or corporation with sixty percent (60%) Filipino equity shall be granted the MTOP. No MTOP shall be granted by the Municipality unless the applicant is in possession of units with valid registration papers from the Land Transportation Office (LTO); (2) The grantee of the MTOP shall carry a common carriers insurance sufficient to answer for any liability it may incur to passengers and third parties in case of accidents; (3) Operators of tricycle-for-hire shall employ drivers duly licensed by the LTO; (4) Operators who intend to stop service completely, or suspend service for more than one (1) month shall report in writing such termination or suspension to the Tricycle Regulatory Unit; (5) Tricycle operators are prohibited to operate on national highways utilized by 4-wheel vehicles greater than four (4) tons and where normal speed exceed forty (40) KPH; (6) Until such time that necessary zones are fixed, tricycle-for-hire shall be allowed to operate like a taxi service, i.e. ,service is rendered upon demand and without a fixed route. (7) Each tricycle unit shall be assigned and bear an identification number, aside from the motorcycle plate number; (8) The official fare to be initially adopted shall be a minimum fee of Two Pesos (P2.00) per kilometer in excess of four (4.0) kilometer distance pending the enactment of the prescribed fare structure for the zone by the Sangguniang Bayan; (9) All drivers of tricycle-for hire are required to wear rubber shoes, polo shirt and long pants as well as other requirements as may hereafter be imposed by the Board (MTFRB) or the Sanggunian; Tricycle-for-hire shall have a five-passenger capacity including the driver; and (10) Operators of tricycle-for-hire are required to post in a conspicuous but appropriate part of the tricycle the schedule of fares. SECTION 3P.09. Reservation .Nothing in this Article shall be construed to diminish the authority of the Sangguniang Bayan to issue, amend, revise, suspend, or cancel MTOP and prescribed the appropriate terms and conditions therefore; determine, fix, prescribe or periodically adjust fares or rated for the service provided in a zone after public hearing; prescribe and regulate zones of service in coordination with the barangay ;fix, imposed and collect, and periodically review and adjust but not oftener than once every three (3) years, reasonable fees and other related charges in the regulation of tricycle-for-hire; establish and prescribe the conditions and quality of service DaHISE SECTION 3P.10. Penalty . Any violation of the provisions of this Article shall be punished by a fine of not less than One Thousand Pesos (P1,000.00) but not exceeding Five Thousand Pesos (P5,000.00),or an imprisonment of not less than one (1) month but not exceeding six (6) months, or both such fine and imprisonment at the discretion of the Court. ARTICLE Q Occupation or Calling Fee SECTION 3Q.01. Imposition of Fee . There is hereby levied an annual "occupation or calling fee" on all individuals engaged in the exercise or practice of their occupation or calling in the amount prescribed hereunder including, but not limited to, the following; GROUP "A" ONE HUNDRED FIFTY PESOS (P150.00) Agriculturist; foresters Automotive mechanics, unless he is a mechanical engineer who has paid his "professional tax" Computer Technicians Electricians, unless he is an electrical engineer who has paid his "professional tax" Electronics technicians (Radio, TV, Audio) Hospitality girls, entertainers, hostesses, taxi dancers TIEHSA Insurance adjusters, consultant or agents Interior decorators (professional) Professional embalmers (authorized by DOH) Professional singers, radio broadcasters, announcers, disc jockeys Professional tailors, haberdashers, couturier, modiste, fashion designer and the like Professors, instructors or teachers in private institutions unless they are "professionals" who have paid there "professional tax" Psychic healers, Soothsayers, Seers Refrigeration and air-conditioning technicians Therapist, unless he is a registered nurse. GROUP "B" ONE HUNDRED THIRTY PESOS (P130.00) Acupuncturists Bakers (professional) Cattle auctioneers Chef or head cooks Club Managers cIADTC Dance instructors/instructress Dieticians, nutritionists Florists Hairdressers or hairstylists Heavy equipment operators Marine officers, unless he is a marine engineer who has paid his "professional tax" Master carpenters Master plumbers Professional beauticians, make-up artists Professional boxers Professional butchers Professional manicurists Professional masons, welders, pipefitters Professional masseurs/masseuse Professional security officers/guards Professional stevedores CTacSE Professional waiters or waitresses Swimming instructors Telegraph operators Telephone operators Typewriter repairman Other similar occupations or callings SECTION 3Q.02. Definitions . As used in this Article, the term; Calling means one's regular business trade, 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, and the like. Occupation mean one's regular business or employment, or an activity which principally takes upon one's time, thought, and energies. It includes any calling, business, or trade. SECTION 3Q.03. Exemptions . The occupation or calling fee imposed in this Article shall not apply to persons exclusively employed in the government. SECTION 3Q.04. Payment of the Fee . The occupation or calling fee aforementioned shall be paid before any occupation or calling herein specified can be lawfully pursued and one line of occupation or calling does not become exempt by being conducted with some other occupation or calling for which the fee has been paid. SECTION 3Q.05. Time of Payment. The occupation or calling fee imposed in this Article shall be payable annually, on or before the Thirty first (31st) day of January every year. Any person beginning an occupation or calling after the month of January must pay the prescribed fee in full before engaging in the pursuit of his occupation or calling. CTcSIA SECTION 3Q.06. Surcharge for Late Payment. Failure to pay the fee prescribed in this Article within the time required shall subject the taxpayer to a surcharge of twenty-five percent (25%) of the original amount of fees due, such surcharge to be paid at the same time and in the same manner as the original fees due. SECTION 3Q.07. Administrative Provisions . The Municipal Treasurer shall keep a registry of persons who have paid the occupation or calling fee imposed herein and shall submit a consolidated list thereof to the Mayor thru the Chief, Business Permits, Licensing and Inspection Division, Office of the Mayor. Any individual or corporation employing a person required under this Article to pay a privilege fee on occupation or calling shall require the presentation of the receipt for payment of the fee prescribed herein by that person before employing him or, if already employed, the presentation of the receipt of the annual payment for the current year. Any person subject to the fee imposed in this Article shall write or print in the deeds, receipts, reports and other important documents the number of the official receipts issued to him. SECTION 3Q.08. Penalty . Any violation of the provisions of the Article shall be punished by a fine of not less than One Thousand Pesos (P1,000.00) but not more than Two Thousand Five Hundred Pesos (2,500.00) or imprisonment of not less than one (1) month but not more than six (6) months, or both such fine and imprisonment, at the discretion of the Court. ARTICLE R Permit on Certain Activities SECTION 3R.01. Issuance of Permit for Certain Unspecified Activities . The issuance of a permit for certain activities not specifically enumerated in this Code shall be governed by the pertinent provisions of PD 771, PD 1096, PD 1185 and other existing laws, rules and regulations. cCSHET The Municipal Building Official as deputized by the authorized representative of the Department of Public Works and Highways shall enforce the provisions of PD 1096 (National Building Code) in this Municipality. Collection of fees therefore shall be in accordance with the rates as prescribed by the DPWH particularly on the following: a. Building Permit b. Sanitary/Plumbing Permit c. Electrical Permit d. Mechanical Permit e. Sidewalk Construction Permit f. Sidewalk Occupancy Permit g. Excavation Permit h. Inspection (plumbing, electrical and mechanical) i. Line and grade establishment j. Certificate of occupancy k. Other related matter covered by the provisions of PD 1096 Likewise, the Fire Marshall or the Officer in Charge of the Bureau of Fire Protection (BFP), DILG in this Municipality shall enforce the provisions of PD 1185 (Fire Code of the Philippines) and cause the collection of the corresponding fees therefor. cCaATD ARTICLE S Permit Fees on Real Estate Development SECTION 3S.01. Imposition of Fees . There shall be collected from every person, natural or juridical, a Mayor's permit or clearance fee on real estate development, and the like, as follows: I. Zoning/Locational Clearance Amount of Fee (per Adm. Order No. 04-s-1998, HLURB) A. Residential Structures: Single or detached, the project as, the cost of which is: P150.00 1. P100,000.00 and below P150.00 + 1/10 of 1% in 2. Over P100,000.00 excess of P100,000.00 B. Apartments/Townhouses 1. Project Cost of P500,000 and below P500.00 2. Project Cost over P500,000 P500.00 + 1/10 of 1% of P500,000 regardless of the number of doors C. Dormitories 1. Project Cost of P500,000 and below P500.00 2. Project Cost over P500,000 P500.00 + 1/10 of 1% of cost in excess of P500,000 regardless of the number of rooms D. Institutional, the project cost of which is: 1. P100,000 and below P500.00 2. Over P100,000 P500.00 + 1/10 of 1% of cost in excess of P100,000 E. Commercial, Industrial, Agro-Industrial, the project cost of which is: 1. P100,000 and below P1,000.00 2. Over P100,000 1,000.00 + 1/10 of 1% of cost in excess of P100,000 F. Special Uses/Special Project, the project cost of which is: 1. P100,000 and below P1,000.00 2. Over P100,000 1,000.00 + 1/10 of 1% of cost in excess of P100,000 G. Alteration/Expansion (affected areas/ cost of expansion only) Same as original application II. Subdivision and Condominium Projects/ Activities (Under PD 957) A. Approval of Subdivision Plan (including townhouses) 1. Preliminary Approval and Locational Clearance (PALC): P250.00/ha for the first five (5) hectares a. For every additional hectare or a fraction thereof. P100.00/ha 2. Final Approval and Development Permit P1,200.00/ha regardless of density a. Additional fee on floor area of house/ building sold with lot P2.00/sq.m. 3. Inspection Fee P500.00/ha regardless of density 4. Alteration of Plans (affected areas only) Same as Final Approval and Development Permit 5. Certificate of Registration and License to Sell (per saleable lot) P120.00/saleable lot a. Additional Fee on floor area of house/ Building sold with the lot P10.00/sq.m. 6. Certificate of Completion (per hectare) P500.00/ha regardless of density B. Approval of Condominium Project (Under PD 957) 1. Preliminary Approval and Locational Clearance (PALC) a. Land Area P500.00/ha b. Building P260.00/floor 2. Final Approval and Development Permit a. Per sq. meter of the local land area P2.00 b. Additional cost on the area of the P2.00 building 3. Inspection Fee P10.00/sq.m. of gross floor area 4. Alteration (affected areas only) Same as Final Approval and Development Permit 5. Conversion (affected areas only) Same as Final Approval and Development Permit 6. Certificate of Registration and License to Sell a. Representative (per sq.m. of saleable area) P10.00 b. Commercial/Office (per sq.m. of saleable area) P10.00 7. Certificate of Completion P10.00/sq.m. of gross floor area III. Project under B.P. 220 A. Subdivision 1. Preliminary Approval and Locational Clearance a. Socialized Housing P70.00 for the first ten (10) hectares b. Economic Housing P100.00/ha for the first five (5) hectares For every additional hectare or a fraction thereof a. Socialized Housing P20.00 b. Economic Housing P50.00 2. Final Approval and Development Permit P200.00/ha 3. Inspection Fee a. Socialized Housing P110.00/ha b. Economic Housing P200.00/ha 4. Alteration of Plans (affected areas only) P260.00/ha 5. Building Permit (per sq. meter of floor area P7.00 of housing unit) 6. Certificate of Registration and License to Sell a. Socialized Housing P7.00/lot/unit b. Economic Housing P100.00/lot/unit 7. Certificate of Completion (per hectare of P150.00 fraction of land area) 8. Certificate of Occupancy (per sq. meter of P2.00 the floor area of the housing unit) IV. The Approval of Industrial Subdivision A. Preliminary Approval and Locational Clearance 1. First five (5) hectares P300.00/ha 2. Every additional hectare or a fraction thereof P100.00/ha B. Final Approval and Development Permit P1,000.00/ha regardless of location C. Inspection Fee P1,000.00/ha regardless of location D. Alteration of Plan (affected areas only) Same as Final Approval and Development Permit E. Certificate of Registration and License to Sell P2.00 (per sq. meter of land area) F. Certificate of Completion P 500.00/ha regardless of location V. Approval of Commercial Subdivision A. Preliminary Approval and Locational Clearance 1. First Two (2) hectares P300.00/ha 2. For every additional hectares P100.00/ha B. Final Approval and Development Permit P5,000.00/ha regardless of location C. Inspection Fee P500.00/ha regardless of location D. Alteration of Plan (affected areas only) Same as Final Approval and Development Permit E. Certificate of Registration and License to Sell P2.00 (per sq.m. of land area) F. Certificate of Completion P500.00/ha regardless of location VI. Approval of Farmlot Subdivision A. Preliminary Approval and Locational Clearance 1. For the first five (5) hectares P200.00/ha 2. For every additional hectares P50.00/ha B. Final Approval and Development Permit P500.00/ha C. Inspection Fee P300.00/ha D. Alteration of Plan (affected areas only) P500.00/ha E. Certificate of Registration and License to Sell P50.00/saleable lot F. Certificate of Completion P300.00/ha VII. Approval of Memorial Park/Cemetery Project A. Preliminary Approval and Locational Clearance 1. For Memorial Projects P500.00 for the first hectare 2. For Cemeteries P200.00 for the first hectare Every additional hectare or a fraction thereof 1. Memorial Projects P100.00/ha 2. Cemeteries P50.00/ha B. Final Approval and Development Permit 1. Memorial Projects P2.00/sq.m. 2. Cemeteries P1.00/sq.m. C. Inspection Fee 1. Memorial Projects P500.00/ha 2. Cemeteries P100.00/ha D. Alteration of Plan (affected areas only) Same as Final Approval & Development Permit E. Certificate of Registration and License to Sell (per saleable lot) 1. Memorial Projects P50.00/saleable lot 2. Cemeteries P10.00/saleable lot F. Certificate of Completion 1. Memorial Projects P200.00/ha 2. Cemeteries P100.00/ha VIII. Other Transaction/Certifications A. Application/Request for: 1. Advertisement Approval P200.00 2. Cancellation/Reduction of Performance Bond P350.00 3. Lifting of Suspension of License to Sell P350.00 4. Extension of Time to Complete Development P350.00 5. Exemption of Cease and Desist Order P50.00 6. Clearance of Mortgage P350.00 7. Lifting of Cease and Desist Order P350.00 8. Change of Name/Ownership P350.00 9. Voluntary Cancellation of CR/LS P350.00 10. Revalidation/Renewal Permit (condominium) 50% of Original Fee B. Other Certifications 1. Zoning Certifications P250.00/ha 2. Certification of Town Plan/Zoning Ordinance P75.00 Approval 3. Certification of New Rights/Sales P75.00 4. Certificate of Locational Viability P250.00/ha 5. Certificate of Registration and License to Sell (form) P75.00 6. Others, to include: a. Availability of records/public request of P75.00 copies of research work b. Certification of no records on file P75.00 c. Certification of with or without CR/LS P75.00 d. Certified true/Xerox copy of documents 1. Document of five (5) pages or less P20.00 2. Every additional page P2.00 IX. Registration of Dealers/Brokers/Salesman A. Dealers/Brokers P300.00 B. Salesman/Agent P200.00 X. Legal Fees A. Complaint/Opposition, where aggregate claim (for refund, damages, Attorney's fees, etc.) is: 1. Not more than P20,000 P120.00 2. More than P20,000 but less than P40,000 P150.00 3. P40,000 or more but less than P60,000 P200.00 4. P60,000 or more but less than P80,000 P250.00 5. P80,000 or more but less than P100,000 P400.00 6. P100,000 or more but less than P150,000 P600.00 7. For each P1,000 in excess of P150,000 P5.00 B. Petition for Review P1,000.00 C. Pauper-litigants are exempt for payment of legal fees 1. Those whose gross income is not more than P3,000 per month and residing outside Metro Manila 2. Those who do not own real property with an excess value of more than P50,000 D. Government agencies and its instrumentalities are exempted from paying legal fees E. Local government and government-owned or controlled corporations with or without independent clusters are exempted from paying legal fees XI. UPLC Legal Research Fee Computation of Legal Research Fee for the University of the Philippines Law Center (UPLCEE) remains at ONE PERCENT (1%) of every fee charged but shall in NO CASE BE LOWER THAN P10.00 SECTION 3S.02. Time and Manner of Payment. The fees imposed herein shall be paid to the Municipal Treasurer upon application for corresponding Mayor's clearance and/or permit aforementioned. DHcSIT SECTION 3S.03. Rules and Regulations . No person shall engage in real estate development business, and the like in this Municipality without first securing a permit and/or corresponding clearance therefore from the Mayor or his duly authorized representative. SECTION 3S.04. Creation of Local Housing and Land-Use Regulatory Committee . There is hereby created a Local Housing and Land-Use Regulatory Committee to be composed of the following: Municipal Engineer, as Chairman; Municipal Planning and Development Coordinator as Vice-Chairman; the Municipal Assessor; Municipal Treasurer, Municipal Budget Officer and one Sangguniang Bayan Member, as members of the Committee. The Committee shall assist and advice the Local Chief Executive and the Sangguniang Bayan on matters pertaining to the developed functions of the HLURB. The Committee shall also formulate the necessary rules and regulations for the proper implementation of this Article, which shall be in force and effect until revoke by the Mayor or modified by the Sangguniang Bayan. SECTION 3S.05. Administrative Provisions . a) No person, natural or juridical, shall engaged in the business of real estate development in this Municipality without first securing the necessary clearance or permit therefor from the Municipal Mayor. b) All applications for clearance or permit required under this article shall be submitted to the duly designated Housing and Land Use Enforcement Officer for processing and appropriate action. c) The duly designated Enforcement Officer shall inspect the site for development to verify plan specifications and see to it if such development projects conform with national laws, ordinances; or rules and regulations on housing and land uses. TcEaAS SECTION 3S.06. Penalty . Any violation of the provisions of this Article shall be punished by a fine of not less than One Thousand Pesos (P1,000.00) but not exceeding Two Thousand Five Hundred Pesos (P2,500.00) or an imprisonment of not less than one (1) month not exceeding six (6) months, or both such fine and imprisonment, at the discretion of the Court. SECTION 3S.07. Applicability Clause . All other matters, not herein specified related to real estate development on the operation of subdivision, and the like shall be governed by the provisions of Presidential Decree No. 90, series of 1986; Presidential Decree No. 957; Batas Pambansang Blg. 200; Republic Act No. 7279; Executive Order No. 71 series of 1993; and other related laws, rules, regulations. ARTICLE T Permit on Pedaled Tricycle SECTION 3T.01. Imposition of Fee . There shall be collected from the owner of pedaled tricycle operated within the Municipality, a permit fee of One Hundred Pesos (P100.00) per annum. SECTION 3T.02. Time of Payment. The imposition herein shall be due on the first day of January and payable to the Municipal Treasurer within the first twenty (20) days of January of every year. For pedaled tricycle acquired after the first twenty (20) days of January, the permit fee shall be paid without the penalty within the first twenty (20) days of the quarter following the date of purchase. cEaACD SECTION 3T.03. Administrative Provisions . a. A coded sticker shall be provided by the Municipal Treasurer to the owner of the pedaled tricycle granted a permit. b. The Municipal Treasurer shall keep a register of all pedaled tricycles containing information such as the make and brand of the tricycle, the name and address of the owner and the number of the permit plate. c. Disposition of proceeds shall be equally shared between barangay and municipality. AIHECa ARTICLE U Fees on Impounding of Astray Animals SECTION 3U.01. Definition . When used in this Article, the following words and phrases shall mean and be construed as indicated: a. Stray Animal shall refer to dogs, goats, pigs, fowls, cows, carabaos, horses and other animals which may wander, specifically aimlessly from their places of confinement or origin. They are usually unrestrained, or not under the complete control of the owner or the one in-charge or in possession thereof. As a result, they roam the streets including public and private places not securely fenced. b. Streets and public places shall include but not limited to roads, road right of ways, alleys, pathwalks, highways, bridges, vacant or open public spaces, government compounds and grounds and other similar structures. c. Municipal Impounding Center or Animal Corral shall refer to an enclosure where stray animals may be temporarily confined or restrained under the management of the Municipal Government. d. Barangay Impounding Center shall refer to the impounding center which are or may be established, managed and maintained by barangay councils in coordination with the Municipal Government. e. Subdivision Impounding Center shall refer to an impounding center which are or may be established in different residential subdivisions managed by the Homeowners Associations and supervised by the Sangguniang Barangay. f. Rabies is an infectious viral disease of the central nervous system in mammals which can be transmitted to a man through the bite of an infected dog or other animals characterized by choking, convulsions or inability to swallow liquids, among other symptoms. ScTIAH g. Owner shall mean any person keeping, harboring or having charge of, control of or permitting said animals to habitually be or remain, or be lodged, or fed within such person's house, yard or premises. SECTION 3U.02. Establishment of the Municipal Animal Impounding Center or Animal Corral. It is hereby established under the Office of the Municipal Veterinarian an animal impounding center to be known as Municipal Animal Corral and which functions are: 1. To coordinate with all concerned sectors, public or private the implementation of this Article. 2. To establish, develop and maintain a fully equipped main impounding center in Dasmarias in coordination with all Barangay and Subdivision impounding centers. 3. To exercise such other acts incident to or appropriate and necessary in connection with the establishment of a municipal corral; a. Location .The Municipal Animal Corral shall have its main impounding center at Brgy. Sampaloc IV provided with necessary personnel. SECTION 3U.03. Impounding of Stray Animals . All stray animals as defined in this article shall be impounded and brought to the Municipal Animal Corral or the Barangay/Subdivision Impounding Center as the case may be, provided however, that stray large cattle, carabao or horses shall be impounded only at the Municipal Animal Corral for a maximum period of seven (7) days. SECTION 3U.04. Impounding Fees . The following fees per day shall apply for every stray animal impounded. The corresponding fee shall be paid to the Barangay/Municipal Treasurer as the case may be. ESAHca For each impounded animal per day P100.00 Additional fine for the negligence of the owner P100.00 SECTION 3U.05. Administrative Provisions . a. It shall be the duty of the Municipal Animal Corral personnel to direct and supervise the daily round for catching stray animals. b. Upon receipt of any animal into the corral, the OIC shall for 3 consecutive days, advertise through official notice in the Municipal Bulletin Board or (in the barangay as the case may be) where animal was picked up stating the following: 1. Color, breed and other description of the impounded animal. DcSACE 2. The date and time when the animal was caught. 3. Notice that unless the animals are redeemed, they will be sold at public auction on a specified date or disposed of through donation to an animal research institute or set for adoption by interested parties. Diseased dogs will be killed humanely at the discretion of the Municipal Veterinarian. SECTION 3U.06. Redemption. The owner shall claim or redeem the impounded animal with sufficient proof of ownership within 7 days from its impoundment. At anytime during office hours, on or before the auction sale, the owner may redeem the animal by paying the imposed fees to the Municipal Treasurer or the Brgy. Treasurer as the case may be. SECTION 3U.07. Proceeds from Sale . Proceeds from sale shall accrue to Municipal funds/barangay funds. SECTION 3U.08. Disposal of Unclaimed/Unsold Impounded Animals . All impounded animals not claimed nor sold at the auction shall be disposed of as follows: 1. Healthy animals that could be useful in research institutions shall be donated. 2. Other impounded animals of commercial meat value may be slaughtered for donation to government hospitals and charitable institutions. 3. All diseased animals shall be killed humanely at the discretion of the Municipal Veterinarian. DTIaCS SECTION 3U.09. Penalty . An owner or person-in-charge of an animal who violates any of the provisions of this Article shall be liable to a fine of not less than Five Hundred Pesos (P500.00) but not more than Two Thousand Five Hundred Pesos (P2,500.00) or six (6) months imprisonment or both upon the discretion of the court. ARTICLE V Right of Way and Work Permit SECTION 3V.01. Administrative Provisions . For purposes of this Article, all telecommunications, water, electrical and cable television company who will install or replace their equipment/facilities on or along public or private roads of this Municipality shall apply for a permit. Any person or company who will undertake or cause to undertake any digging or excavation as part of their work in the installation of their facilities on any part or portion of the roads of Dasmarias shall first secure the permit from the Office of the Municipal Building Official specifying the duration of the excavation. The applicant shall post a restoration bond in form of cash or cheque callable in demand. The Office of the Municipal Engineer shall determine the amount of bond based on the prevailing cost of restoration of pavement. The restoration bond will refund to the applicant after the issuance of the Certificate of Restoration from the Office of the Municipal Engineer. The Office of the Municipal Engineer shall supervise the digging and excavation and shall determine the necessary width of the streets to be dug or excavated. Said office shall likewise inform the Office of the Municipal Treasurer of any delay in the completion of the excavation work for purposes of collection of the additional fee. AEDCHc In order to protect the public from any danger, appropriate signs must be placed in the area where work is being done. SECTION 3V.02. Requirements for Application of Right of Way and Work Permit. Any person or company desiring to obtain a Right of Way and Work Permit shall file an application therefore in writing addressed to the Municipal Engineer and shall attached the location plan of their facilities including the detailed plan of works to be done. SECTION 3V.03. Imposition of Fee . The following fees shall be imposed on every person or company who shall install or replace their facilities on or along public or private roads within this Municipality. Amount of Fee 1. Open trench excavation per cubic meter (minimum width of trench 0.60m) P50.00/cu.m. 2. For pipes or conduits crossing across the base of streets per linear meter P40.00/lm 3. Manholes, service boxes per unit P100.00/unit 4. Service Cabinets per unit P300.00/unit 5. Poles per unit P100.00/unit 6. Additional fee for every day of delay shall be the total amount of paid fee multiply by the number of days of delay. SECTION 3V.04. Time and Manner of Payment. The fee imposed herein shall be paid to the Municipal Treasurer by every person or company who shall install their facilities on public or private roads within this Municipality before issuance of Permit. ARTICLE W Permit on Installation of Electric Wattmeter SECTION 3W.01. Administrative Provisions . No person, firm or corporation, including any agency or instrumentality of the government shall erect, consult, alter, repair, move, convert, or demolish any building or structure or cause the same to be done without obtaining first a Wiring Permit and Certificate of Electrical Inspection from the Building Official of this Municipality. AEIHCS Wiring permit is a pre-requisite permit before filing an application for Certificate of Electrical Inspection and both should be filed in writing and on the prescribed form. Application for the permit shall be filed by the owner or actual contractor. The permit issued shall be posted in a conspicuous place in the premises of the building, together with building permit. If the work or the installation is found not in conformity with the condition set forth in the permit, the permit shall be cancelled or revoked and the fees therefore shall be forfeited. The contractor or owner of the house or building shall apply for the permit for inspection and approval of the new interior electrical installation, repair or alteration as soon as the work is completed before the use of the said installation. No interior electrical installation, repair or alteration or cancelled or enclosed electrical installation shall begin or be used without prior inspection and approval of the Building Official or his duly authorized representative. In the case of a firm, partnership or association, the manager, administrator or the person who is in-charge of the management or administration of the business shall be held liable for the violation thereof, and the permit granted to such firm, partnership, corporation or association shall be revoked. SECTION 3W.02. Requirement for Application of Permit. Any person desiring to obtain a Wiring Permit and Certificate of Electrical Inspection shall file an application therefore in writing and on the prescribed from and shall attached other requirements as prescribed in the National Building Code of the Philippines (PD 1096). SECTION 3W.03. Processing of Permit. The processing of Permit stated on this Article shall be under the overall administrative control and supervision of the Building Official and his technical staff of qualified professionals. SECTION 3W.04. Imposition of Fee . Every person who shall install or alter, or cause to install or alter the Electric Wattmeter shall pay the following fees: SHIETa Residential Commercial/ Industrial 1. Wiring Permit P50.00 P150.00 2. Main Switch/Circuit Breaker P50.00/unit P100.00/unit 3. Convenience Outlet P20.00/unit P50.00/unit 4. Lighting Outlet P20.00/unit P50.00/unit 5. Switches P20.00/unit P50.00/unit 6. Motor Control P80.00/unit P150.00/unit SECTION 3W.05. Time of Payment. The fees imposed in this Article shall be paid to the Municipal Treasurer upon application of the permit with the Building Official. ARTICLE X Annual Fees for the Installation, Operation and Maintenance of Poles, Antennae, Towers and Cell Sites/Relay Stations SECTION 3X.01. Definitions . When used in this Article: a. Pole shall refer to a vertical post either wooden or concrete made from which cables or wires are attached. b. Antennae shall mean a conducting wire or coil from which radio waves are sent or received. c. Mast shall refer to a vertical support made of galvanized iron pipes or wooden post over 15 meters in height supported by guide wire for carrying radio aerials. d. Tower shall be construed as a tall structural steel framework of high proportion to its lateral dimensions, standing independently or constricted on a base with foundation used for UHF, cell sites/relay station disks. SECTION 3X.02. Imposition of Fee . Annual fees for the installation, operation and maintenance of poles, antennae, towers, and cell sites/relay stations shall be imposed at the following rates: a. Antennae Tower base for CB - P10,000.00/year b. Antennae Mast Base/Tower for UHF/VHF/Disks - P10,000.00/year c. Poles for electrical, cable television and telecommunications facilities - P25.00/unit/year d. Cell sites - P50,000.00/year e. Towers are allowed for one (1) repeater, and additional repeater attachments shall be charged accordingly in the amount of Ten Thousand Pesos (P10,000.00) annually per repeater. SECTION 3X.03. Time of Payment. Payment of the above-indicated fees may be made either annually or quarterly. Ten percent (10%) discount shall be given to those who will pay annually. SECTION 3X.04. Administrative Provisions . The following electrical, cable television and telecommunication equipment/facilities shall be subject to regulatory measures hereunder prescribed: cIECTH a. All poles, antennae, towers, masts, disks and other similar communication equipment and facilities for the operation of CB, UHF/VHF, cell sites/relay sites, electrical, cable television installed and operating within the boundaries of Dasmarias. b. The equipment facilities mentioned above which are owned or used solely by the Government are EXEMPTED from the payment of the prescribed fees. PROVIDED THAT, where said equipment/facilities are being used/utilized jointly by the government and other private/commercial entities, said private/commercial entities shall be subject to the rates prescribed hereunder. PROVIDED FURTHER THAT, the equipment/facilities mentioned above, owned or being utilized by private/commercial entities attached to, connected to or otherwise utilizing the tower, antennae or facilities owned or previously owned by the government, shall likewise be subject to the rates herein imposed, PROVIDED, FINALLY THAT, in cases where a single antennae/tower or other communication equipment/facility mentioned in Section 2 hereof is being operated, used or otherwise utilized jointly by different/various private/commercial proprietors or entities, each proprietor, corporation or entity utilizing the same shall be liable for the payment of the fees herein imposed. IDETCA c. The Office of the Municipal Engineer shall prepare the list of all poles, towers, antennae and other electrical, cable television, communication equipment/facilities covered by this Article for its initial implementation for year 2003, and whenever necessary, shall provide technical data and specifications to supplement the provisions of this Article. Prepare an initial appraisal of all antennae and towers within the limits of Dasmarias to determine those which are covered by this Article. Coordinate with the License Division preparatory to initial issuance of notices to all affected antennae and towers. ARTICLE Y Environmental Protection/Inspection Fee SECTION 3Y.01. Imposition of Fee . There shall be collected an Environmental Protection Fee for the different types of business applying for or renewing their permits prescribed as follows: Type of Business Environmental Protection Fee per Annum 1. Heavy Industries a. Tannery P5,000.00 b. Chemical manufacturing 5,000.00 c. Electronics 4,000.00 d. Metal Fabrication 4,000.00 e. Plastic Manufacturing/Vinyl 4,000.00 f. Aluminum Fabrication 3,500.00 g. Bulb Manufacturing 3,000.00 h. Ceramics, Bathroom Fixtures 3,000.00 i. Paper Products 3,000.00 j. Rubber/Dye/Paint 2,500.00 k. Food Processing (Large-scale) 2,500.00 l. Textile Mills 2,500.00 m. Others 2,000.00 2. Medium Industries a. LPG Refilling Plant P2,000.00 b. Hatchery 1,500.00 c. Batching 1,500.00 d. Refinery 1,500.00 e. Food Processing (Small-scale) 1,500.00 f. Concrete Products 1,000.00 g. Others 1,000.00 3. Light Industries a. Agro-Industrial (Backyard) P1,000.00 b. Furniture Making 1,000.00 c. Garments & Other Fabric Based Products 1,000.00 d. Hats/Bags/Shoes/Belts/Wigs (w/dyeing) 1,000.00 e. Printing 1,000.00 f. Hats/Bags/Shoes/Belts/Wigs (w/o dyeing) P700.00 g. Assembly/Drilling 700.00 h. Storage/Warehouse/Haulage 500.00 i. Corrugated Cartons 500.00 j. Lessor 500.00 k. Packaging 500.00 4. Food Industries a. Bakery P300.00 b. Restaurant 500.00 c. Canteen 100.00 d. Carinderia 100.00 e. Fruit Stall (along the road) 100.00 f. Others 300.00 5. Trading/Merchandising a. Market Stall a.1 Wet Goods P200.00 a.2 Dry Goods 200.00 b. Grocery 100.00 c. Sari-sari Store 20.00 d. LPG, Pet Shop, Drugstore, Flower Shops & Gardens/Nurseries 200.00 e. Appliance Center, Electronic Store, Auto Supply, General Merchandise, Electrical Supply, Bicycle Store, Dental/Medical Supply, Gift Shop, Shoes/Bags, Garments Store, Agricultural/Veterinary Supply 500.00 f. Hardware, Construction Supply, Raw Materials Supply, Furniture, Paint Center, Glass & Aluminum 500.00 g. Bottled/Canned Products 500.00 h. Others 500.00 6. Small Scale Industries a. Jeepney Body Builders P300.00 b. Hollow blocks/furniture 300.00 c. Garments/Shoes/Bags/Hats 300.00 d. Charcoal Mfg. 300.00 e. Others 300.00 7. Amusement Places a. Disco, Beer Garden, Folk House, Cocktail Lounge, Dancing Hall, Bistro, Bar, Function Halls P500.00 b. Billiard Hall, Bingo House, Bowling, Fitness Center 300.00 c. Race Track, Sports Coliseum 1,000.00 d. Others 500.00 8. Institutional Establishments a. Hospitals a.1.) 200 or more beds P1,500.00 a.2.) 101 to 199 beds 1,000.00 a.3.) 50 to 100 beds 800.00 a.4.) less than 50 beds 500.00 b. Lying-in Clinic 300.00 c. Clinics & Laboratories 300.00 d. Private Schools d.1.) 1,000 or more enrollees 550.00 d.2.) 500 to 999 enrollees 330.00 d.3.) less than 500 enrollees 220.00 e. Banks, Pawnshop, Money Changer, Lending Investors 200.00 f. Others 500.00 9. Services a. Repair Shop/Vulcanizing P200.00 b. Beauty Parlor, Barber Shop 200.00 c. Rentals (Video, Computer) 200.00 d. Transportation Terminals 500.00 e. Water Refilling 200.00 f. Telecommunications P500.00 g. Funeral Services 1,000.00 h. Water District 3,000.00 i. Dwelling i.1.) Apartment for Rent (per door) 100.00 i.2.) Boarding houses/Dormitories (per door) 50.00 i.3.) Hotels, Motels, Inns 1,000.00 j. Others 500.00 10. Agricultural a. Rice Mill P300.00 b. Others 500.00 11. Slaughter House P3,000.00 12. Junkshops P500.00 13. Gasoline Service & Filling Station including LPG P2,000.00 14. Golf Courses P4,000.00 15. Golf Clubs, Tennis Clubs and Gun Clubs (Firing Range) P500.00 16. Other Recreational Facilities (Resort) P1,000.00 17. All Other Businesses Not Specifically Mentioned in Each Category P300.00 SECTION 3Y.02. Time of Payment. The fee imposed in this Article shall be paid to the Municipal Treasurer upon application/renewal of business permit. DCTHaS SECTION 3Y.03. Surcharge for Late Payment. Failure to pay the fee prescribed in this Article within the time required should subject the taxpayer to a surcharge of ten percent (10%) of the original amount of fees due. Such surcharge to be paid at the same time and in the same manner as the fee due. SECTION 3Y.04. Penalty . Any violation of the provisions of this Article shall be punished by a fine not less than One Thousand Pesos (P1,000.00) but not exceeding Two Thousand Five Hundred Pesos (P2,500.00) or imprisonment of not less than one (1) month but not exceeding six (6) months, or both such fine and imprisonment, at the discretion of the Court. ARTICLE Z Water Extraction Fee SECTION 3Z.01. Imposition of Fee . There shall be an annual collection of Water Extraction Fee for all types of businesses where water is being drawn up underground within the Municipality of Dasmarias for manufacturing; recreational activities; golf courses maintenance; cleaning water service and distribution. SECTION 3Z.02. Administrative Provisions . The Municipal Mayor will designate either the Municipal Environmental Officer or Municipal Engineer to implement the provision of this Ordinance to have proper monitoring of water extensive user in Dasmarias, to sustain the operation of existing establishment by limiting overuse of underground water carrying capacity; to protect the environment from further deterioration by implementing physical project funded from fees collected. IAETDc SECTION 3Z.03. Time of Payment. The Water Extraction Fee shall be monitored and assessed by either the Municipal Engineer or the Municipal Environmental and Natural Resources Officer. Fees shall be assessed by any of the said department head as designated by the Mayor to be paid to the Municipal Treasurer with rates as follows: Type of Business Rate per year Manufacturing Businesses - P10,000.00 (Large) (Refer to Sec. 3A.01 Art. A, Chapter III 2,000.00 (Medium) for definition of business type) 1,000.00 (Small & Cooperative) Golf Courses - P200.00/hole Cement Batching Plant - P5,000.00/batching plant Commercial Swimming Pool - P1,000.00/pool Laundry/Dyeing Cleaning - P500.00/site Private Slaughterhouse - P1,000.00/site Water Filling Station - P500.00/station Motor Wash Center - P500.00/center SECTION 3Z.04. Exemption . 1. Government-owned water system. 2. Non-profit water system use for domestic purposes only. 3. Businesses with certification from monitoring office authorizing that the project is a non-extensive water user. ScAHTI ARTICLE 3A1 License Fee on Dogs (or Registration Fee on Dogs) SECTION 3A1.01. Imposition of Fee . Every person who owns or keeps any dog over three (3) months of age shall obtain a license therefore and pay to the Municipal Treasurer a license fee of Fifty Pesos (P50.00) per annum. SECTION 3A1.02. Time of Payment. The fee imposed herein shall be due on the first twenty (20) days of January every year. The permit fee for dogs acquired after January 20 shall be paid without penalty within the first twenty (20) days following the date of acquisition. SECTION 3A1.03. Administrative Provisions . The Municipal Treasurer shall keep a register of all licensed dogs, prescribing the same by name (if there is any),color, sex, and shall also enter in the registry the name and address of the owner or keeper. The owner or keeper of any dog required to be licensed under this Article shall provide a leather or metal collar and shall, furthermore muzzle the dog. SECTION 3A1.04. Penalty . Any violation of the provisions of this Article shall be punished by a fine not less than One Thousand Pesos (P1,000.00) but not exceeding Two Thousand Five Hundred Pesos (P2,500.00) or imprisonment of not less than one (1) month but not exceeding six (6) months, or both such fine and imprisonment, at the discretion of the Court. CIDTcH CHAPTER IV Service Fees ARTICLE A Secretary's Fee SECTION 4A.01. Imposition of Fees . There shall be collected the following fees from every person requesting for copies of official records and documents from any office of this Municipality: 1) For every page or fraction thereof, typewritten (not including the certificate and any notation) P10.00 2) Where the copy to be furnished is in printed form, in whole or in part, for each page (double this fee if there are two pages in sheet) P30.00 3) For each certificate of correctness (with seal of office) written on the copy or attached thereto P50.00 4) For certifying the official act of a Municipal Judge or other judicial certificate, with seal - 5) For certified record, decree, judgment or entry of which any person is entitled to demand and receive a copy (in connection with judicial proceedings), for each page or fraction thereof P50.00 6) For copy/s produced by copying machine, per page P6.00 SECTION 4A.02. Exemption . The fees imposed in this Article shall not be collected for copies furnished to other offices or branches of the government for officials business except for copies required by the Court at the request of the litigants, in which case charges shall be made in accordance with the above schedule. TcCDIS SECTION 4A.03. Time of Payment. The fees shall be paid to the Municipal Treasurer at the time of the request, written or otherwise, or before the issuance of a copy of any municipal record or documents is made. SECTION 4A.04. Penalty . Any violation of the provisions of the Article shall be punished by a fine of not less than One Thousand Pesos (P1,000.00) but not more than Five Thousand Pesos (P5,000.00) or imprisonment of not less than one (1) month but not more than six (6) months, or both such fine and imprisonment, at the discretion of the Court. ARTICLE B Local Registry Fees SECTION 4B.01. Imposition of Fees . There shall be collected the following registry fees and other service charges, viz. : 1. Marriage License (Application) P150.00 2. PMC 50.00 3. Marriage License Fee 2.00 4. Solemnization 150.00 5. Family Planning Counselling Fee 50.00 For the Registration of Document & Certified Copies of Document on file in the Office of the Mun. Civil Registrar ETDHSa 1. Legitimation P200.00 2. Adoption 1,000.00 3. Annulment of Marriage 1,000.00 4. Legal Separation/Divorce 1,000.00 5. Naturalization 5,000.00 6. Change of Name 3,000.00 7. Marriage Contract 100.00 8. Emancipation of Minors 200.00 9. Court Decision recognizing or impugning or denying such recognition P100.00 10. Paternity Application 100.00 11. Aliases 200.00 12. Repatriation or Vol. Renunciation of Citizenship 500.00 13. Registration of Birth: a. Within 30 days from the date of birth - b. After 30 days from the date of birth but not more than six (6) months 100.00 c. After 6 months from the date of birth but not more than one (1) year 150.00 d. One year up to 7 years 200.00 e. Eight years and Above 300.00 14. Birth/Marriage/Death Certificate 50.00 15. For each death certificate changed or corrected 300.00 16. Court decision in order to correct or change error on any certificate of birth, marriage or death 200.00 17. Filing of Supplemental Birth Certificate 200.00 18. Photography/photocopy of document on file with the Civil Registry - 19. Delayed Registration of Death & Marriage a. One (1) month to one (1) year 100.00 b. Two (2) years and above 200.00 20. Election of Philippine Citizenship 400.00 21. Decree of Foreign Adoption 1,000.00 22. Decree of Local Adoption 150.00 23. Judicial Recognition 300.00 24. Guardianship 300.00 25. Deed of Acknowledgment 150.00 26. For Certified Copies of any documents in the register 100.00 Permit Fees for Cadaver Disposition Burial Permit Fees P50.00 Exhumation of Cadaver 100.00 Removal of Cadaver 100.00 Cremation Permit 500.00 Entrance Fee from Other City/Municipality 100.00 Transfer from other City/Municipality 100.00 Cemetery Fee (for municipal) 100.00 Embalmer's Fee 100.00 SECTION 4B.02. Exemption . The above should not be collected in the following cases: a. Issuance of certified copies of documents for official use at the request of competent court or other government agency. b. Burial permit of a pauper, per recommendation of the Municipal Mayor. SECTION 4B.03. Time of Payment. The fee imposed herein shall be paid to the Municipal Treasurer before the registration of a document or issuance of license or certified copy of a local registry records or documents. CTHDcS SECTION 4B.04. Administrative Provisions. 1. All applicants for marriage license shall secure a certification from the Family Planning Coordinating Council of this Municipality, thru its duly authorized representative, stating that they are informed and aware of the importance of family planning and have undergone a family planning counseling or seminar. 2. With the exception of marriage " articulo mortis ",no marriage license should be issued by the Local Civil Registrar unless the applicant could present the required "certification" mentioned above. aSATHE ARTICLE C Police and Court Clearance Fee SECTION 4C.01. Imposition of Fee . There shall be collected a service fee for each police or court clearance certificate issued, as follows: a.) For employment, scholarship, study grant P30.00 b.) For firearm permit application 110.00 c.) For change of name 110.00 d.) For passport or visa application 110.00 e.) For application for Filipino Citizenship 550.00 f.) For other purposes not herein specified 55.00 SECTION 4C.02. Exemption . The fee imposed in this Article shall not be collected for clearance certificate issued to Barangay Officials. SECTION 4C.03. Time of Payment. The service fee imposed in this Article shall be paid to the Municipal Treasurer upon application for the police or court clearance certificate. ARTICLE D Service Fee for Health Examination SECTION 4D.01. Imposition of Fee . There shall be collected from any person who is given a physical examination by the Municipal Health Officer, or his deputy, as required by existing ordinances, the following fees: a.) A fee of Fifty Pesos (P50.00) shall be collected for the issuance of a medical certificate that will be used as evidence in Court litigation. cEaDTA b.) A fee of Thirty Pesos (P30.00) shall be collected for each copy of subsequent issuance of the initial medical certificate issued. c.) A fee of Twenty Five Pesos (P25.00) shall be collected for the issuance of certification for school examination, test and similar services. d.) For issuance of medical, physical or health examination certificate to be used for any legal purposes, there shall be collected a fee of Fifty Pesos (P50.00). SECTION 4D.02. Time and Manner of Payment. The fee imposed in Article shall be paid to the Municipal Treasurer before the physical examination is made or the medical certificate is issued. aATEDS SECTION 4D.03. Administrative Provisions . 1.) Individuals engaged in an occupation or working in establishments, the nature of which occupation or business is in connection with the preparation of food or foodstuffs, whether cooked or in raw form, are hereby required to undergo a physical examination annually. 2.) Owners, managers or operators of the establishments shall see to it that their employees who are required to undergo physical and medical examination have been issued the necessary medical certificates. 3.) The Municipal Health Officer shall keep a record of physical and other medical examinations conducted, and the copies of medical certificates issued indicating the names of the applicant, the date and the purpose for which the examination was made and other data that are important to be recorded. SECTION 4D.04. Penalty . Any violation of the provisions of this Article shall be punished by a fine of not less than One Thousand Pesos (P1,000.00) but not more than Two Thousand Five Hundred Pesos (P2,500.00),or imprisonment of not less than one (1) month but not more than six (6) months, or both such fine and imprisonment, at the discretion of the Court. ARTICLE E Sanitary Inspection Fee SECTION 4E.01. Imposition of Fee . There shall be collected from operations of every business establishment in this Municipality an annual sanitary inspection fee prescribed hereunder: aEcHCD a.) On establishments engaged in the manufacture of foods and essential commodities P55.00 b.) On establishments rendering or offering to render service 55.00 c.) On banks and financial institutions 55.00 d.) On retailers 55.00 e.) On all other establishments whose operations require a Mayor's Permit 33.00 SECTION 4E.02. Time of Payment. The fee imposed in this Article shall be paid to the Municipal Treasurer after a sanitary inspection of the establishment has been made but prior to the issuance of the Sanitary Inspection Certificate by the Municipal Health Officer and upon renewal of the same every year thereafter within the first twenty (20) days of January. SECTION 4E.03. Administrative Provisions . 1.) The Municipal Health Officer or his duly authorized representative shall conduct an annual sanitary inspection of all business establishments and buildings to determine their adequacy of ventilation, general sanitary, conditions and propriety for habitation. 2.) The Municipal Health Officer shall require evidence of payment of the imposed herein before he issues a sanitary inspection certificate. SECTION 4E.04. Penalty. Any violation of the provisions of this Article shall be punished by a fine of not less than One Thousand Pesos (P1,000.00) but not more than Two Thousand Five Hundred Pesos (P2,500.00) or imprisonment of not less than one (1) month but not more than six months, or both such fine and imprisonment, at the discretion of the Court. HICEca ARTICLE F Assessor's Annotation and Certification Fee SECTION 4F.01. Imposition of Fee . There shall be collected from every person requesting the annotation of certain documents, certified true copy of a Tax Declaration and other certifications from the Municipal Assessor's Office, the following fees: a.) Certified true copy of tax declaration P50.00 b.) Annotation of bail, amortization, mortgage or encumbrances 50.00 c.) Certification of ownership and other kinds of certification 50.00 d.) Certification Fee Non-Lot 50.00 e.) Certification Fee No-improvement 50.00 f.) Certificate Fee Aggregate Landholding 50.00 g.) Ocular Inspection Fee 100.00 h.) Certification Fee Issuance of TD hold due to General Revision (temporary) P50.00 SECTION 4F.02. Time of Payment. The fee imposed in this Article shall be paid to the Municipal Treasurer at the time of the request, written or otherwise, before the request is granted. SaHTCE SECTION 4F.03. Penalty . Any violation of the provisions of this Article shall be punished by a fine of not less than One Thousand Pesos (P1,000.00) but not more than Two Thousand Five Hundred Pesos (P2,500.00) or imprisonment of not less than one (1) month but not more than six (6) months, or both such fine and imprisonment, at the discretion of the Court. ARTICLE G Clearance or Certification Fee SECTION 4G.01. Imposition of Fee . There shall be collected for the issuance of a clearance or certification by any office of the Municipal Government the following fees: 1.) Certification/clearance to be used in securing a driver's license P50.00 2.) Certification/clearance for purposes of entering the military service 50.00 3.) Certification/clearance for purpose of securing a passport or visa 50.00 4.) Certification/clearance for the purpose of transferring resident aliens 50.00 5.) Certification/clearance for the purpose of securing or renewing a license to possess firearm 50.00 6.) Certification/clearance for other purposes not mentioned above 20.00 SECTION 4G.02. Exemption . No fee shall be collected for the issuance of a certification or clearance when it is officially requested by any Court or government agency. THIASE SECTION 4G.03. Time of Payment. The fee imposed in this Article shall be paid to the Municipal Treasurer at the time of the request or before the request is granted. SECTION 4G.04. Penalty . Any violation of the provisions of this Article shall be punished by a fine of not less than One Thousand Pesos (P1,000.00) but not more than Two Thousand Five Hundred Pesos (P2,500.00) or imprisonment of not less than one (1) month but not more than six (6) months, or both such fine and imprisonment, at the discretion of the Court. ARTICLE H Certificate of Water Potability Fee SECTION 4H.01. Imposition of Fee . There will be collected a fee of One Hundred Pesos (P100.00) for Certificate of Water Potability from any public water system after the required examination are performed and the quality of water from the system meets the requirements of the Philippine National Standard for drinking water. SECTION 4H.02. Time of Payment. The certificate shall be revalidated after every examinations based on the standard interval or frequency of examination. SECTION 4H.03. Penalty . Any person who shall violate, disobey, refuse, omit or neglect to comply with any of the provisions of these implementing rules and regulations, shall be guilty of misdemeanor and upon conviction shall be punished by imprisonment for a period of not exceeding six (6) months or by a fine of not exceeding One Thousand Pesos (P1,000.00) or both depending upon the discretion of the court. (Sec. 9, Implementing Rules and Regulations of Chapter II, Water Supply of the Code on Sanitation of the Philippines, P.D. 856). cAHIST CHAPTER V Municipal Charges and Other Fees ARTICLE A Service Charge for Garbage Collection SECTION 5A.01. Imposition of Fee . There shall be collected from every operator of business establishments located within the jurisdiction of the Municipality who obtain the services of the Local Government for hauling their garbages. The collection fee is scheduled as follows: a. Elf Truck P1,500.00 per trip b. Six Wheeler Truck P2,000.00 per trip c. Ten Wheeler Truck P2,500.00 per trip SECTION 5A.02. Exemption . Establishment that are disposing of their garbage or waste properly or maintaining an appropriate system of garbage disposal and having no garbage or waste matters to be collected shall be exempted from the provision of this Article. SECTION 5A.03. Time of Payment. The fee imposed in this Article shall be paid to the Municipal Treasurer every month after the establishment has received the billing statement from the Environmental Sanitation Unit. Failure of the establishment to pay the amount stated on the billing statement on or before the specified date shall mean suspension of the garbage collection for their establishment. DcCIAa SECTION 5A.04. Administrative Provisions . a) The owner or operator of any business establishments shall provide within his premises a garbage can or a receptacle duly prescribed which shall be placed in front of the establishment before the time of the garbage collection. b) The Municipal Health Officer shall issue the necessary rules and regulations for garbage collection and shall inspect each month the business establishment to find out whether garbage is properly disposed of within the premises. c) The Municipal Health Officer shall issue the necessary rules and regulations for the proper implementation of this Article which shall be enforceable until modified, rescinded or revoked by the Mayor or other higher authorities. ARTICLE B Rental of Municipal Cemetery Lots SECTION 5B.01. Imposition of Fees . There shall be collected the following rental fees for at lease of five (5) years: TIaCHA 1) For built-in-niches Bottom niche P2,500.00 Upper Niche 2,500.00 2) Niche constructed over another 100.00 3) Interment in old niche 100.00 4) Lot without niche 100.00 5) Reopening of niche 100.00 6) Rental fee of burial lot consisting of the following: 9 sq.m. (3.0m. x 3.0m.) P500.00 10 sq.m. (4.0m. x 2.5m.) 600.00 Renewal every five (5) years 9 sq.m. 500.00 10 sq.m. 600.00 SECTION 5B.02. Time of Payment. The fee shall be paid to the Municipal Treasurer upon application for a burial permit prior to the construction of any structure whether permanent or temporary. SECTION 5B.03. Surcharge for Late Payment. Failure to pay the fee prescribed in this Article within the time period shall subject the taxpayer to a surcharge of ten percent (10%) of the original amount of fee due, such surcharge to be paid at the time and in the same manner as the fee due. SECTION 5B.04. Interest for Late Payment. In addition to the surcharge imposed herein, there shall be imposed an interest of five percent (5%) per annum from the due date until the fee is fully paid. Where an extension of time for the payment of the fees has been granted and the amount is not paid in full prior to the expiration of the extension, the interest above mentioned shall be collected on the unpaid amount from the date it becomes originally due until fully paid. CaATDE SECTION 5B.05. Administrative Provisions . a) Permit to Construct. Any construction of whatever kind or nature in the public cemetery, whether temporary or perpetual use shall only be allowed upon issuance of the corresponding permit by the Mayor, upon recommendation of the Municipal Health Officer. b) Renewal of Lease. In case the lessee intends to renew the lease after its termination, he must inform the Municipal Health Officer within (30) days before the expiration date of the lease, and shall pay the corresponding rental fees therefore. It shall also be the duty of the Municipal Health Officer to prepare and submit to the Municipal Mayor a list of the leases that are to expire five days prior to the expiration date. The Municipal Health Officer shall send a reminder to the lessee of the expiration of his lease, two weeks prior to the expiration date of the lease. c) Register. The Municipal Health Officer shall keep a register on lease of the cemetery, together with such additional information as may be required by the Sangguniang Bayan. SECTION 5B.06. Penalty . Any violation of the provisions of this Article shall be punished by a fine of not less than One Thousand Pesos (P1,000.00) but not more than Two Thousand Five Hundred Pesos (P2,500.00) or imprisonment of not less than one (1) month but not more than six (6) months, or both such fine and imprisonment, at the discretion of the Court. CAIHTE ARTICLE C Towing Fee SECTION 5C.01. Imposition of Fee . There shall be collected a towing fee of Five Hundred Pesos (P500.00) and a fine of Three Hundred Pesos (P300.00) for light vehicle or Five Hundred Pesos (P500.00) for heavy vehicles (6-10 wheelers) that breaks down, or is involved in a traffic accident, within this Municipality, if it is towed thru the initiative of the Municipal Government. SECTION 5C.02. Time of Payment. The towing fee shall be paid to the Municipal Treasurer before the impounded vehicle is released to its owner. SECTION 5C.03. Administrative Provisions . The owner or operator of any motor vehicle that breaks down on any street within this Municipality shall immediately take it away so that it may not cause any public nuisance or traffic hazard. In case it is involved in a traffic accident, the owner or operator shall only take it away after a police officer has conducted the necessary investigation or when the police officer conducting the investigation has given his permission to the owner or operator of said vehicle to take it away. If the owner or operator refuses or fails to take it away within a certain period of time given to him, the PNP thru its authorized representative shall abate the same by towing it to the Police Headquarters and its owner or operator shall pay the corresponding towing fee prescribed herein. SECTION 5C.04. Penalty. Any violation of the provisions of this Article shall be punished by a fine of not less than One Thousand Pesos (P1,000.00) but not more than Five Thousand Pesos (P5,000.00) or imprisonment of not less than one (1) month but not more than six (6) months, or both such fine and imprisonment, at the discretion of the Court. ESAHca ARTICLE D Charges for Parking SECTION 5D.01. Imposition of Fee . There shall be collected for the use of any municipal-owned parking area, the following parking fee for every eight (8) hours or fraction thereof: Parking Fee a) Passenger Buses P50.00 b) Jeepney/AUV/Vans 30.00 c) Cargo Trucks 50.00 d) Tricycle 5.00 SECTION 5D.02. Time of Payment. The fee imposed herein shall be paid to the Municipal Treasurer or to his authorized representative upon parking thereon. SECTION 5D.03. Surcharge of Late Payment. Failure to pay the fee prescribed in this Article within the time required shall subject the taxpayer to a surcharge of ten percent (10%) of the original amount due, such surcharge to be paid at the same time and in the same manner as the fee due. SECTION 5D.04. Penalty . Any violation of the provisions of this Article shall be punished by a fine of not less than One Thousand Pesos (P1,000.00) but not more than Two Thousand Five Hundred Pesos (P2,500.00) or imprisonment of not less than one (1) month but not more than six (6) months, or both such fine and imprisonment, at the discretion of the Court. acCETD ARTICLE E Rentals of Personal and Real Properties Owned by the Municipality SECTION 5E.01. Imposition . The following rates of rental fees for the use of real and personal properties of this Municipality shall be collected: Rate of Rental 1. Land only (per sq.m.) a. Located in commercial/industrial area P0.50/sq.m./day b. Located in residential area 0.50/sq.m./day 2. Building (per sq.m. of floor area) a. Located in commercial/industrial area P1.00/sq.m./day (Note: For multi-storey structures rates can be categorized based on floor location as in ground floor, corner, etc.) 3. Other properties that may be acquired after As may be decided the promulgation of this Ordinance by the Sangguniang Bayan SECTION 5E.02. Time of Payment. The fees imposed herein shall be paid to the Municipal Treasurer or his duly authorized representative, before the use or occupancy of the property. AEcIaH ARTICLE F Charges for House Numbering and Installation SECTION 5F.01. Imposition of Fee . There shall be collected from every owner of a house within the jurisdiction of Dasmarias, Cavite an amount of One Hundred Fifty Pesos (P150.00) to cover the cost and installation of the house number plate. SECTION 5F.02. Time of Payment. The herein imposed fee shall be paid to the Municipal Treasurer after the house construction is complete. SECTION 5F.03. Administrative Provisions . a. The Municipal Treasurer shall keep a register of all the houses in the jurisdiction of Dasmarias, Cavite and shall also enter in the registry book the name and address of the owner. b. The Office of the Municipal Treasurer shall provide a metal plate after payment of the required fees. c. The Office of the Municipal Planning and Development Coordinator shall cause the installation of the metal plate house after its owner shows receipt of payment. d. The Office of the Municipal Mayor shall issue the necessary rules and regulations pertaining to the numbering of houses. SECTION 5F.04. Penalty . Any violation of the provisions of this Article shall be punished by a fine of not less than One Thousand Pesos (P1,000.00) but not exceeding Two Thousand Five Hundred Pesos (2,500.00) or imprisonment of not less than one (1) month but not exceeding six (6) months, or both such fine and imprisonment at the discretion of the Court. aTHASC CHAPTER VI General Administrative and Penal Provisions ARTICLE A Collection and Accounting of Municipal Revenues SECTION 6A.01. Collection . The collection of municipal taxes, fees, charges, surcharges, interest and penalties accruing to this Municipality shall be the responsibility of the Municipal Treasurer or his duly authorized representatives and in no case shall it be delegated to any other non-accountable persons. Unless otherwise specifically provided in this Code, or under existing laws or decrees, the Municipal Treasurer is authorized, subject to the approval of the Municipal Mayor, to promulgate rules and regulations for the proper and efficient administration and collection of taxes, fees and charges imposed herein. SECTION 6A.02. Issuance of Receipts . It shall be the duty of the Municipal Treasurer or his authorized representative to issue the necessary receipt to the person paying the tax, fee or charge, indicating therein the date, amount, name of the person paying and the account for which it is paid. In acknowledging payment of local taxes, fees and charges, it shall be the duty of the Municipal Treasurer, or his deputies to indicate on the official receipt issued for the purpose, the number of the corresponding local tax ordinance. SECTION 6A.03. Record of Taxpayers . It shall be the duty of the Municipal Treasurer, to keep records, alphabetically arrange and open to the public inspection, the name of all persons paying municipal taxes, fees and charges, as far as practicable. He shall establish and keep current the appropriate tax roll each kind of tax fee or charge provided in this Code. cHAIES SECTION 6A.04. Examination of Book Accounts . For effective enforcement and collection of the taxes, fees and charges provided in this Code, the Municipal Treasurer shall by himself or through any of his deputies duly authorized in writing, examine the books of accounts and other pertinent records of any person doing business within the jurisdictional limits of this Municipality, to verify, assess and collect the true and correct amount due from the taxpayer concerned. Such examination shall be made during regular business hours, not oftener than once a year for each business establishment. Any examination conducted pursuant to the provisions of this Section shall be certified to by the examining official and such certificate shall be made of record in the books of accounts of the taxpayer concerned. SECTION 6A.05. Accounting of Collections . Unless otherwise provided in this Code and other existing laws and ordinances, all monies collected by virtue of this Code shall be accounted for in accordance with the provisions of existing laws, rules and regulations, and credited to the General Fund of this Municipality. ARTICLE B Civil Remedies for Collection of Revenue SECTION 6B.01. Extent of Municipal Government's Lien . Local taxes, fees, charges and other revenues constitute a lien, superior to all liens, charges or encumbrances in favor of any person, enforceable by appropriate administrative or judicial action, not only upon any property or rights therein which may be subject to the lien but also upon property used in business, occupation, practice of profession or calling, or exercise of privilege with respect to which the lien is imposed. The lien may only be extinguished upon full payment of the delinquent local taxes, fees and charges including related surcharges and interests. DaHSIT SECTION 6B.02. Application of Civil Remedies . The Civil remedies for the collection of local taxes, fees, or charges, and related surcharges and interest resulting from delinquencies shall be: a) By administrative action through distraint of goods, chattels, or effects and other personal property of whatever character, including stocks and other securities, debts, credits, bank accounts, and interest in, or rights to real property, and b) By judicial action. Either of these two (2) remedies, or both, may be pursued concurrently or simultaneously at the discretion of the Municipal Treasurer with the approval of the Mayor. SECTION 6B.03. Distraint of Personal Property . The remedy by distraint shall proceed as follows: a) Seizure Upon failure of the person owing any local tax, fee, or charge to pay the same at the time required, the Municipal Treasurer of his deputy may, upon written notice, seize or confiscate any personal property belonging to that person or any personal property subject to the lien in sufficient quantity to satisfy the tax, fee or charge in question, together with any increment thereto incident to delinquency and the expenses of seizure. In such case, the Municipal Treasurer or his deputy shall issue a duly authenticated certificate based upon the records of his office showing the fact of delinquency and the amounts of tax, fee or charge and penalty due. Such certificate shall serve as sufficient warrant for the distraint or personal property aforementioned, subject to the taxpayer's right to claim exemption under the provisions of applicable laws. Distrained personal property shall be sold at public auction on the manner provided in this Code. CAIHaE b) Accounting for Distrained Goods The officer executing the distraint shall make a cause to be made an account of the goods, chattels, or effects distrained, a copy of which signed by himself shall be left either with the owner or person from whose possession of goods, chattels, or effects are taken, or at the dwelling or place of business of that person and with someone of suitable age and discretion, to which list shall be added a statement of the sum demanded and a note of the time and place of sale. c) Publication The officer shall forthwith cause a notification to be exhibited in not less than three (3) public and conspicuous places in this Municipality, specifying the time and place of sale, and the articles distrained. The time of sale shall not be less than twenty (20) days after notice to the owner or possessor of the property as above specified and the publication or posting of the notice. One place for the posting of the notice shall be at the Office of the Municipal Mayor. d) Release of Distrained Property upon Payment Prior to Sale If at any time prior to the consumption of the sale, all the proper charges are paid to the officer conducting the sale, the goods or effects distrained shall be restored to the owner. e) Procedure of Sale At the time and place fixed in the notice, the officer conducting the sale shall sell the goods or effects so distrained at public auction to the highest bidder for cash. Within five (5) days after the sale, the Municipal Treasurer shall make a report of the proceedings in writing to the Municipal Mayor. Should the property distrained be not disposed of within one hundred twenty (120) days from the date of distraint, the same shall be considered as sold to this Municipality for the amount of the assessment made thereon by the committee on appraisal and to the extent of the same amount, the tax delinquencies shall be canceled. The Committee on Appraisal shall be composed of the Municipal Treasurer as Chairman, with a representative of COA and the Municipal Assessor, as members. f) Disposition of Proceeds The proceeds of the sale shall be applied to satisfy the tax, including the surcharges, interests, and other penalties incident to delinquency, and the expenses of the distrain and sale. The balance over and above what it required to pay the entire claim shall be returned to the owner of the property sold. The expenses chargeable upon the seizure and sale shall embrace only the actual expenses of seizure services of the local officer or his deputy. Where the proceeds of the sale are insufficient to satisfy the claim, other property may, in like manner, be distrained until the full amount due, including all expenses, is collected. acAESC g) Levy on Real Property After the expiration of the time required to pay the delinquent tax, fee, or charge, real property may be levied on before, simultaneously, or after the distraint of personal property belonging to the delinquent taxpayer. The Municipal Treasurer shall prepare a duly authenticated certificate showing the name of the taxpayer and the amount of the tax, fee, or charge, and penalty due from him. Such certificate shall operate with the force of a legal execution throughout the Philippines. Levy shall be effected by writing upon said certificate the description of the property upon which levy is made. At the same time, written notice if the levy shall be mailed to or served upon the Municipal Assessor and Registrar of Deeds of the province who shall annotate the levy on the tax declaration and certificate of title of the property, respectively, and the delinquent taxpayer or, if he be absent from the Philippines, to his agent or the manager of the business in respect to which the liability arose, or if there be none, to the occupant of the property in question. In case the levy on real property is not issued before or simultaneously with the warrant of distraint on personal property, and the personal property of the taxpayer is no sufficient to satisfy his delinquency, the Municipal Treasurer shall within thirty (30) days after execution of the distraint, proceed with the levy on the taxpayer's real property. A report on any levy shall, within ten (10) days after receipt of the warrant be submitted by the levying officer to the Sangguniang Bayan. h) Penalty for Failure to Issue and Execute Warrant Without prejudice to criminal prosecution under the Revised Penal Code and other applicable laws, the Municipal Treasurer who fails to issue or execute the warrant of distraint or levy after the expiration of the time prescribed, or who is found guilty of abusing the exercise thereof by competent authority shall be automatically dismissed from the service after due notice and hearing. EcTDCI i) Advertisement and Sale Within thirty (30) days after the levy, the Municipal Treasurer shall proceed to publicly advertise for sale or auction the property or an usable portion thereof as may be necessary to satisfy the claim and cost of sale; and such advertisement shall cover a period of at least thirty (30) days. It shall be effected by posting a notice at the main entrance of the Municipal Hall, and in a public and conspicuous places in the Barangay where the real property is located, and by publication once a week for three (3) weeks in a newspaper of general circulation in the municipality where the property is located. The advertisement shall contain the amount of taxes, fees or charges and penalties due thereon, and the time and place of sale, the name of the taxpayer against whom the taxes, fees, charges are levied, and a short description of the property to be sold. At any time before the date fixed for the sale, the taxpayer may stay the proceeding by paying the taxes, fees, charges, penalties, and interests. If he fails to do so, the sale shall proceed and shall be held either at the main entrance or the Municipal Hall, or on the property to be sold, or at any other place as determined by the Municipal Treasurer conducting the sale and specified in the notice of sale. Within thirty (30) days after the sale, the Municipal Treasurer or his deputy shall make a report of the sale to the Sangguniang Bayan, and which shall form part of his records. After consultation with the Sanggunian, the Municipal Treasurer shall make and deliver to the purchaser a certificate of sale showing the proceeding of the sale, describing the property sold, stating the name of the purchaser and setting out the exact amount of all taxes, fees, charges, and related surcharges, interests, or penalties: Provided, however, that any excess in the proceeds of the sale over the claim and cost of sale be turned over to the owner of the property. The municipal treasurer may, by a duly approved ordinance advance an amount sufficient to defray the costs of collection by means of the remedies provided in this Code, including the preservation or transportation in case of personal property, and the advertisement and subsequent sale, in cases of personal and real property including improvements thereon. j) Redemption of Property Sold Within one (1) year from the date of sale, the delinquent taxpayer or his representative shall have the right to redeem the property upon the payment to the Municipal Treasurer of the total amount of taxes, fees, or charges, and related surcharges, interests, or penalties from the date of delinquency to the date of sale, plus interest of not more than two percent (2%) per month on the purchase price from the date of purchase to the date of redemption. Such payment shall invalidate the certificate of sale issued to the purchaser and the owner shall be entitled to a certificate of redemption from the Municipal Treasurer or his deputy. EHSAaD The Municipal Treasurer or his deputy, upon surrender by the purchaser of the certificate of sale previously issued to him, shall forthwith return to the latter the entire purchase price paid by him plus the interest of not more than two percent (2%) per month herein provided for, the portion of the cost of sale and other legitimate expenses incurred by him, and said property thereafter shall be free from the lien of such taxes, fees, or charges, related surcharges, interests and penalties. The owner shall not be deprived of the possession of said property and shall be entitled to the rental and other income thereof until the expiration of the time allowed for its redemption. k) Final Deed of Conveyance to Purchaser In case the taxpayer fails to redeem the property as provided herein, the Municipal Treasurer shall execute a deed conveying to the purchaser so much of the property as has been sold, free liens of any taxes, fees, charges, related surcharges, interests and penalties. The deed shall succinctly recite all the proceedings upon which the validity of the sale depends. l) Purchase of Property by the Local Government Units for Want of Bidder In case there is no bidder for the real property advertised for sale as provided herein, or if the highest bid is for an amount insufficient to pay the taxes, fees, or charges, related charges, interests, penalties and costs, the Municipal Treasurer conducting the sale shall purchase the property in behalf of this Municipality to satisfy the claim and within two (2) days thereafter shall make a report of the proceedings which shall be reflected upon the records of his office. It shall be duty of the Registrar of Deeds concerned upon registration with this office of any such declaration of forfeiture to transfer the title of the forfeited property to this Municipality without the necessity of an order from a competent court. DITEAc Within one (1) year from the date of such forfeiture, the taxpayer or any of his representative, may redeem the property by paying the Municipal Treasurer the full amount of the taxes, fees, charges and related surcharges, interests, or penalties, and the cost of sale. If the property is not redeemed as provided herein, the ownership thereof shall be fully vested on this Municipality. m) Resale of Real Estate Acquired for Payment of Taxes, Fees or Charges The Sangguniang Bayan of this Municipality may, by duly approved ordinance and upon notice of not less than twenty (20) days sell and dispose of the real property acquired under the preceding Article at public auction. The proceeds of the sale shall accrue to the general fund of this Municipality. n) Collection of Delinquent Taxes, Fees, Charges or other Impositions through Judicial Action This Municipality may enforce the collection of delinquent taxes, fees, charges, or other revenues by civil action in any court of competent jurisdiction, subject to the provisions of Section 194 of R.A. 7160. o) Further Distraint or Levy The remedies by distraint and levy may be repeated if necessary until the full amount due, including all expenses is collected. p) Personal Property Exempt from Distraint or Levy The following property shall be exempt from distraint and the levy, attachment or execution thereof for delinquency in the payment of any local tax, fee, or charge, including related surcharges and interests: IAEcCa 1. Tools and implement necessarily used by the delinquent taxpayer in his trade or employment; 2. One (1) horse, cow, carabao or other beasts of burden, such as the delinquent taxpayer may select, and necessarily used by him in his ordinary occupation; 3. His necessary clothing, and that of all his family; 4. Household furniture and utensils necessary for housekeeping and used for that purpose by the delinquent taxpayer, such as he may select of a value not exceeding Ten Thousand Pesos (P10,000.00); 5. Provisions including crops, actually provided for individual or family use sufficient for four (4) months; 6. The professional libraries of doctors, engineers, lawyers and judges; 7. One (1) fishing boat and net, not exceeding the total value of Ten Thousand Pesos (P10,000.00) by the lawful use of which a fisherman earns his livelihood; and 8. Any material or article forming part of a house or improvement of any real property. aCcSDT ARTICLE C General Penal Provisions SECTION 6C.01. Penalty . Any violation of the provisions of this Code not herein otherwise covered by specific penalty, or of the rules and regulations promulgated under authority of this Code, shall be punished by a fine of not exceeding Two Thousand Five Hundred Pesos (P2,500.00) or imprisonment of not exceeding six (6) months or both such fine and imprisonment, at the discretion of the Court. Payment of a fine or service of imprisonment as herein provided shall not relieve the offender from the payment of the delinquent tax, fee or charge imposed under this code. If the violation is committed by any juridical entity, the President, General Manager, or any person entrusted with the administration thereof at the time of the commission of the violation shall be held responsible or liable therefore. SECTION 6C.02. Compromise Settlement Fee . Except as provided under Section 3P.05 Article P of this Code, the Mayor is hereby authorized to enter into an "extrajudicial" or out-of-court settlement of any offense involving violations of any provisions of this Code subject, however, to the following conditions, viz. : 1. That the offense does not involve fraud; 2. That the offender shall pay a compromise settlement fee for not less than Three Hundred Pesos (P300.00) but not more than Two Thousand Pesos (P2,000.00) as may be agreed upon by both parties; EHSIcT 3. That the payment of the compromise settlement fee above mentioned shall not relieve the offender from the payment of the corresponding tax, fee or charge due from him as provided under this Code if he is liable therefore. CHAPTER VII Final Provisions SECTION 7A.01. Separability Clause . If for any reason, any provisions, section or part of this Code is declared not valid by the Court of competent jurisdiction or suspended or revoked by the Sangguniang Panlalawigan, such judgment shall not affect or impair the remaining provisions, section, parts thereof which shall remain or continue to be in full force and effect. SECTION 7A.02. Applicability Clause . All other matters relating to the impositions in this Code shall be governed by pertinent provisions of existing laws and other ordinances. SECTION 7A.03. Repealing Clause . All ordinances rules and regulations, or parts thereof, in conflict with, or inconsistent with any provisions of this Code, are hereby repealed amended or modified accordingly. SECTION 7A.04. Effectivity . This Code shall take effect thirty (30) days after publication. UNANIMOUSLY APPROVED. APPROVED BY THE SANGGUNIANG BAYAN OF DASMARIAS, CAVITE ON AUGUST 1, 2003. EHASaD I hereby certify to the correctness of the above-quoted tax ordinance which was duly adopted by the Sangguniang Bayan during its regular session held on August 1, 2003. (SGD.) FE S. JAVIER Secretary to the Sanggunian ATTESTED AND CERTIFIED TO BE DULY ADOPTED: (SGD.) LUCIANO S. CANTIMBUHAN Municipal Vice Mayor/Presiding Officer APPROVED: August 6, 2003. (SGD.) ATTY. ELPIDIO F. BARZAGA, JR. Municipal Mayor