Levying Taxes Collected by and for the Province of Cavite and to be Collected by and for the City of Dasmariñas, Cavite

March 10, 2010 Excerpts from the Minutes of the 2nd Special Session Held by the Sangguniang Panlungsod of the City of Dasmarias, Cavite on March 10, 2010 at the City Session Hall. PRESENT: Hon. Valeriano S. Encabo City Vice Mayor/Presiding Officer Hon. Raul Rex D. Mangubat Sangguniang Panlungsod Member Hon. Teofilo B. Lara Sangguniang Panlungsod Member Hon. Robin Chester J. Cantimbuhan Sangguniang Panlungsod Member Hon. Gavino C. Mercado Sangguniang Panlungsod Member Hon. Francisco K. Barretto Sangguniang Panlungsod Member Hon. Cecilio R. Dedase, Jr. Sangguniang Panlungsod Member Hon. Hermenegildo S. Mendoza Sangguniang Panlungsod Member Hon. Napoleon F. Gonzales Sangguniang Panlungsod Member Hon. Antonio L. Ferrer President, CCLB ABSENT: Hon. Lady Margaret L. Encabo President, SK Federation DASMARIAS TAX ORDINANCE NO. 001-10 TAX ORDINANCE LEVYING TAXES HERETOFORE COLLECTED BY AND FOR THE PROVINCE OF CAVITE AND HEREAFTER TO BE COLLECTED BY AND FOR THE CITY OF DASMARIAS, CAVITE Sponsored by: SPM Raul Rex D. Mangubat Co-sponsored by: SPM Teofilo B. Lara, SPM Robin Chester J. Cantimbuhan, SPM Gavino C. Mercado, SPM Francisco K. Barretto, SPM Cecilio R. Dedase, Jr.,SPM Hermenegildo S. Mendoza, SPM Napoleon F. Gonzales, SPM Antonio L. Ferrer and SPM Lady Margaret L. Encabo WHEREAS, Republic Act No. 9723 (R.A. 9723) ,otherwise known as " An Act Converting the Municipality of Dasmarias in the Province of Cavite into a Component City be known as the City of Dasmarias " was enacted on the 15th day of October, two thousand and nine and ratified by a majority of the votes cast in a plebiscite on the 25th of November, two thousand and nine. WHEREAS, the City of Dasmarias, Cavite has the power to levy taxes in accordance with Section 4 of R.A. 9723 and Section 151 of Republic Act No. 7160 (R.A. 7160) otherwise known as the " Local Government Code of 1991 ",which states that, " the city, may levy the taxes, fees, and charges which the province or municipality may impose: Provided, however; That the taxes, fees, and charges levied and collected by highly urbanized and independent component cities shall accrue to them and distributed in accordance with the provisions of this Code. The rates of taxes that the city may levy may exceed the maximum rates allowed for the province or municipality by not more than fifty percent (50%) except the rates of professional and amusement taxes ". WHEREAS, the taxes, fees, charges, and other impositions previously being levied and collected by the Provincial Government of Cavite from persons, properties, businesses, acts and other matters within the territorial jurisdiction of the City of Dasmarias shall now accrue to and be collected by the City Government of Dasmarias, Cavite. WHEREAS, this Tax Ordinance specifically provides for the levy, assessment, and collection of the following taxes, fees, and other impositions within the territorial jurisdiction of the City of Dasmarias, Cavite that were previously collected by the Provincial Government of Cavite now to be collected by and for the City of Dasmarias, Cavite: DaEATc a) Tax on real properties; b) Tax on transfer of real property ownership; c) Tax on the business of printing and publication; d) Franchise tax; e) Professional tax; f) Amusement tax; g) Annual fixed tax for every delivery truck or van of manufacturers or producers, wholesalers of, dealers, or retailers in, certain products; h) Tax on sand, gravel, and other quarry resources; i) Groundwater extraction tax; j) Golfer's environmental fees; k) Secretary's fees; and l) Mayor's permit fees. WHEREAS, this Tax Ordinance imposes no increase in the rates of local taxes, in conformity with Section 63 of R.A. 9723. NOW THEREFORE, on motion of Sangguniang Panlungsod Member Raul Rex D. Mangubat duly seconded by all Sanggunian Panlungsod Members present, BE IT ORDAINED AS IT IS HEREBY ORDAINED by the Sangguniang Panlungsod in a session duly assembled, that: SECTION 1. Title . This Tax Ordinance shall be known as " A Tax Ordinance Levying Taxes Heretofore Collected by and for the Province of Cavite and Hereafter to be Collected by and for the City of Dasmarias, Cavite ". SECTION 2. Coverage . This Tax Ordinance shall apply to and cover persons, properties, businesses, acts and other matters, hereinafter specified that are located, or carried out or otherwise take place within the territorial jurisdiction of the City of Dasmarias. SECTION 3. Scope . cSATEH Taxes, fees, charges, and other impositions previously being collected by and for the Province of Cavite from persons, properties, businesses, acts, and other matters shall now accrue to and be collected by the City Government of Dasmarias. SECTION 4. Definitions and Construction of Provisions . 4.1. Definition of Terms When used in this Tax Ordinance: a) Amusement is a pleasurable diversion and entertainment. It is synonymous to recreation, relaxation, avocation, pastime or fun. b) Amusement places include theaters, cinemas, concert halls, circuses, and other places of amusement where one seeks admission to entertain oneself by seeing or viewing the show or performances. They also include those places where one seeks admission to entertain himself by direct participation. c) Business means trade or commercial activity regularly engages in as a means of livelihood or with a view to profit. d) Capital investment is the capital which a person employs in any undertaking or which he contributes to the capital of a single proprietorship, partnership, corporation or any other juridical entity or association in a particular taxing jurisdiction. e) Charges refer to pecuniary liability such as rents or fees against persons or property. f) Corporation includes partnerships, no matter how created or organized, joint stock companies, joint accounts (cuentas en participacion) ,association or insurance companies but does not include general professional partnerships and a joint venture or consortium formed for the purpose of undertaking construction projects engaging in petroleum, coal, geothermal, and other energy operations pursuant to an operating or consortium agreement under a service contract with the government. General professional partnerships are partnerships formed by persons for the sole purpose of exercising their common profession, no part of the income of which is derived from engaging in any trade or business. The term "resident foreign" when applied to a corporation means a foreign corporation not otherwise organized under the laws of the Philippines but engaged in trade or business within the Philippines. DAaIHT g) Fee means a charge fixed by law or ordinance for the regulation and inspection of a business or activity. h) Levy means an imposition or collection of an assessment, tax, tribute or fine. i) 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. j) Operator includes the owner, manager, administrator or any other person who operates or is responsible for the operation of a business establishment or undertaking. k) Persons mean every natural or juridical being susceptible of rights and obligations or of being the subject of legal relations. l) Privilege means a right or immunity granted as a peculiar benefit, advantage or favor. m) Rental means the value of the consideration, whether in money or otherwise, given for the enjoyment or use of a thing. n) Residents refer to natural persons who have their habitual residence in this City, where they exercise their civil rights and fulfil 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 city. In the absence of such law, juridical persons are residents of the city, where they have their principal business or occupation. o) Revenue includes taxes, fees, and charges that a state or its political subdivision collects and receives into the treasury for public purposes. p) Services means the duties, work or functions performed or discharged by a government officer, or by a private person contracted by the government officer, or by a private person contracted by the government as the case may be. q) Tax means an enforced contribution, usually monetary in form, levied by the law-making body on persons and property subject to its jurisdiction for the precise purpose of supporting governmental needs. 4.2. Words and Phrases Not Expressly Defined Words and phrases embodied in this Tax Ordinance not herein specifically defined shall have the same definitions as found in R.A. 7160. 4.3. Rules of Construction In construing the provisions of this Tax Ordinance, the following rules of construction shall be observed unless inconsistent with the manifest intent of the provision or when applied would lead to absurd or highly improbable results. HIEASa 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 others which may have acquired a peculiar appropriate meaning. b) General and Number Every word in this Tax Ordinance importing the masculine gender shall extend to both female and male. Every word importing the singular number shall extend and apply to several persons or things and every word importing the plural number shall extend and apply to one person or thing. c) Computation of Time This time within which an act is to be done provided in this Tax Ordinance or in any rule or regulation issued pursuant to the provisions thereof, when expressed in days shall be computed by excluding the first day and including the last day, except if the last day falls on Sunday or a holiday in which case the same shall be excluded from the computation, and the next business day shall be considered the last day. d) Conflicting Provisions of Section If the provisions of different Sections conflict with or contravene each other, the provisions of each Section shall prevail as to all specific matters and questions involved therein. e) Conflicting Provisions of Subsections If the provisions of different Subsections in the same Section conflict with each other, the provisions of the Subsection which is last in point of sequence shall prevail. SECTION 5. Taxes, Fees, Charges, and Other Impositions Levied and Collectible under this Tax Ordinance . 5.1. Real Property Taxation 5.1A. General Provisions 5.1A.01. Scope This shall govern the administration, appraisal, assessment, levy, and collection of the real property tax in the City of Dasmarias. (Section 197 of LGC) 5.1A.02. Fundamental Principles The appraisal, assessment, levy, and collection of real property tax shall be guided by the following fundamental principles. (Section 198 of LGC) IDASHa a) Real property shall be appraised at its current and fair market value; b) Real property shall be classified for assessment purposes on the basis of its actual use; c) Real property shall be assessed on the basis of a uniform classification within the City; d) The appraisal, assessment, levy, and collection of real property tax shall not be left on any private person; and e) The appraisal and assessment of real property shall be equitable. 5.1A.03. Definition of Terms When used in Subsection 5.1: a) Acquisition Cost for Newly-Acquired Machinery not yet Depreciated and Appraised within the Year of its Purchase refers to the actual cost of transportation, handling, and installation at the present site. b) Actual Use refers to the purpose for which the property is principally or predominantly utilized by the person in possession thereof. c) Ad Valorem Tax is a levy on real property determined on the basis of a fixed proportion of the appraise value of the property. d) Agricultural Land is land devoted principally to the planting of trees, raising of crops, livestock and poultry, dairying, salt-making, inland fishing and similar aquaculture activities, and other agricultural activities, and is not classified as mineral, timber, residential, commercial or industrial land. e) Appraisal is the act of process of determining the value of a property as of a specific date for a specific purpose. f) Assessment is the act or process of determining the value of property, or proportion thereof subject to tax, including the discovery, listing, classification, and appraisal of properties. EDATSI g) Assessment Level is the percentage applied to the fair market value to determine the taxable value of the property. h) Assessed Value is the appraised value of the real property multiplied by the assessment level. It is synonymous to taxable value. i) Commercial Land is land devoted principally for the object of profit and not classified as agricultural, industrial, mineral, timber or residential land. j) Depreciated Value is the value remaining after deducting depreciation from the acquisition cost. k) Economic Life is the estimated period over which it is anticipated that a machinery or equipment may be profitably utilized. l) Fair Market Value is the price at which a property may be sold by a seller who is not compelled to sell and bought by a buyer who is not compelled to buy. m) Improvement is a valuable addition made to a property or an amelioration in its condition, amounting to more than a mere repair or replacement of parts involving capital expenditures and labor, which is intended to enhance its value, beauty or utility or to adapt it for new or further purposes. n) Industrial Land is land devoted principally to industrial activity as capital investment and is not classified as agriculturally commercial, timber, mineral or residential land. o) Machinery it includes the physical facilities for production, the installations and appurtenant service facilities, those which are mobile, self-powered or self-propelled, and those not permanently attached to the real property which are actually, directly, and exclusively used to meet the needs of the particular industry, business or activity and which by their very nature and purpose are designed for, or necessary to its manufacturing, mining, logging, commercial, industrial or agricultural purposes. Machinery which are of general purpose use including but not limited to office equipment, typewriters, telephone equipment, breakable or easily damaged containers (glass or cartons),micro-computers, facsimile machines, telex machine, cash dispensers, furniture and fixtures, freezers, refrigerators, display cases or racks, fruit juice or beverage automatic dispensing machines which are not directly and exclusively used to meet the needs of a particular industry, business or activity shall not be considered within the definition of machinery under this Section. Residential machinery shall include machines, equipment, appliances or apparatus permanently attached to residential land and improvements or those immovable by destination. p) Mineral Lands are land in which minerals, metallic or non-metallic, exist in sufficient quantity or grade to justify the necessary expenditures to extract and utilize such materials. q) Reassessment is the assigning of new assessed values to property, particularly real estate as the result of a general, partial, or individual reappraisal of the property. r) Remaining Economic Life is the period of time expressed in years from the date of appraisal to the date when the machinery becomes valueless. s) Remaining Value is the value corresponding to the remaining useful life of the machinery. t) Replacement of Reproduction Cost is the cost that would be incurred, on the basis of current prices, in acquiring an equally desirable substitute property, or the cost of reproducing a new replica of the property on the basis of current prices with the same or closely similar material. ASETHC u) Residential Land is land principally devoted to habitation and is not classified as commercial, industrial, timber or agricultural land. 5.1B. Imposition of Real Property Tax 5.1B.01. Rates of Levy There is hereby levied an annual ad valorem tax at the rate of one percent (1%) on the assessed value of real property such as land, buildings, machinery, and other improvements affixed or attached to real property located in the City of Dasmarias. (Section 233 (a) of LGC) 5.1B.02. Exemptions from the Real Property Tax The following are exempted from payment of the real property tax: (Section 234 of LGC) a) Real property owned by the Republic of the Philippines or any of its political subdivisions except when the beneficial use thereof has been granted, for consideration or otherwise, to a taxable person; b) Charitable institutions, churches, parsonages or convents appurtenant thereto, mosques, non-profit or religious cemeteries and all lands, buildings, and improvements actually, directly, and exclusively used for religious, charitable or educational purposes; c) All machineries and equipment that are actually, directly, and exclusively used by local water districts and government-owned or -controlled corporations engaged on the supply and distribution of water and/or generation and transmission of electric power; d) All real property owned by duly registered cooperatives as provided for under Republic Act No. 6938, otherwise known as the Cooperative Code of the Philippines; and e) Machinery and equipment exclusively used for pollution control and environmental protection. cTIESa All the properties mentioned in Subsection 5.1B.02 shall be valued for the purpose of assessment and record shall be kept thereof as in other cases. 5.1B.03. Withdrawal of Tax Exemption Pursuant to Section 234 of the Local Government Code, any exemption from payment of real property tax previously granted to, or presently enjoyed by, all persons, whether natural or juridical, including all government-owned or -controlled corporations are hereby withdrawn effective January 1, 1992, except as provided therein. 5.1C. Special Levies on Real Property 5.1C.01. Imposition of Additional Levy on Real Property Tax for the Special Education Fund (SEF) There is hereby levied an annual tax of one percent (1%) on the assessed value of real property which shall be in addition to the basic real property tax. The proceeds thereof shall exclusively accrue to the Special Education Fund (SEF). (Section 235 of LGC) 5.1C.02. Imposition of Additional Ad Valorem Tax on Idle Lands There is hereby levied an annual tax on idle lands at the rate of three percent (3%) on the assessed value of the property which shall be in addition to the basic real property tax. (Section 236 of LGC) 5.1C.03. Idle Lands, Coverage For purposes of real property taxation, idle lands shall include the following: (Section 237 of LGC) a) Agricultural lands, more than one (1) hectare in area, suitable for cultivation, dairying, inland fishery, and other agricultural uses, one-half (1/2) of which remain uncultivated or unimproved by the owner of the property or person having legal interest therein. Agricultural lands planted to permanent or perennial crops with at least fifty (50) trees to a hectare shall not be considered idle lands. Lands actually used for grazing purposes shall likewise not be considered idle lands. ECaSIT b) Lands, other than agricultural, located in the City, more than one thousand (1,000) square meters in area one-half (1/2) of which remain unutilized or unimproved by the owner of the property or person having legal interest therein. Regardless of land area, Subsection 5.1C.03 shall likewise apply to residential lots in subdivisions duly approved by proper authorities, the ownership of which has been transferred to individual owners, who shall be liable for the additional tax: Provided, however, That individual lots of such subdivisions, the ownership of which has not been transferred to the buyer shall be considered as part of the subdivision, and shall be subject to the additional tax payable by the subdivision owner or operator. 5.1C.04. Idle Lands Exempt from Tax The idle land tax shall not apply to idle lands wherein the owner of the property or person having legal interest therein is physically or legally prevented from improving, utilizing or cultivating the same by reason of force majeure , civil disturbance, natural calamity or any justifiable cause or circumstance. (Section 238 of LGC) Any person having legal interest on the land desiring to avail of the exemption under Subsection 5.1C.04 shall file the corresponding application with the City Assessor. The application shall state the ground(s) under which the exemption is being claimed. 5.1C.05. Listing of Idle Lands by the City Assessor The City Assessor shall, within thirty (30) days from the effectivity of this Tax Ordinance, make and keep an updated record of all idle lands located within the City. For purposes of collection, the City Assessor shall furnish a copy thereof to the City Treasurer who shall notify, on the basis of such record, the owner of the property or person having legal interest therein of the imposition of the additional tax. (Section 239 of LGC) 5.1C.06. Accrual of Idle Land Tax The Idle Land Tax shall accrue on the first (1st) day of the quarter following the effectivity of this Tax Ordinance. (Section 245 of LGC) 5.1D. Appraisal and Assessment of Real Property aSATHE 5.1D.01. Appraisal of Real Property All real property, whether taxable or exempt, shall be appraised at the current and fair market value prevailing in the City in accordance with the rules and regulations promulgated by the Department of Finance for the classification, appraisal, and assessment of real property pursuant to the provisions of the Local Government Code. 5.1D.02. Declaration of Real Property by the Owner or Administrator It shall be the duty of all persons, natural or juridical, or their duly authorized representative, owning or administering real property, including the improvements, within the City of Dasmarias to prepare, or cause to be prepared, and file with the City Assessor, a sworn statement declaring the true value of their property, whether previously declared or undeclared, taxable or exempt, which shall be the current and fair market value of the property, as determined by the declarant. Such declaration shall contain a description of the property sufficient in detail to enable the City Assessor or his deputy to identify the same for assessment purposes. The sworn declaration of real property herein referred to shall be filed with the City Assessor once every three (3) years during the period from January first (1st) to June thirtieth (30th) commencing with the year 2003. For this purpose, the City Assessor shall use the standard form known as Sworn Declaration of Property Values prescribed by the Department of Finance. The procedures in filing and safekeeping thereof shall be in accordance with the guidelines issued by the said Department. Property owners or administrators who fail to comply with this provision shall be subject to a fine of Two Thousand Pesos (PhP2,000.00),or an imprisonment of not more than one (1) month in case of wilful neglect, or both, at the discretion of the court. 5.1D.03. Duty of Person Acquiring Real Property or Making Improvements Thereon a) It shall be the duty of any person, or his authorized representative, acquiring at any time real property situated in the City or making any improvement on real property, to prepare, or cause to be prepared, and file with the City Assessor, a sworn statement declaring the true value of subject property, within sixty (60) days after the acquisition of such property or upon completion or occupancy of the improvement, whichever comes earlier. TcIAHS b) In the case of houses, buildings, or other improvements acquired or newly constructed which will require building permits, property owners or their authorized representatives shall likewise file a sworn declaration of the true value of the subject house, building or other improvement within sixty (60) days after: (1) the date of a duly notarized final deed of sale, contract or other deed of conveyance covering the subject property executed between contracting parties; (2) the date of completion or occupancy of the newly constructed building, house or improvement whichever comes earlier; and (3) the date of completion or occupancy of any expansion, renovation or additional structures or improvements made upon any existing building house, or other real property, whichever comes earlier. c) In the case of machinery, the sixty-day (60) period for filing the required sworn declaration of property values shall commence on the date of installation thereof as determined by the City Assessor. For this purpose, the City Assessor may secure certification of the building official or engineer or other appropriate official stationed in the City Government. 5.1D.04. Declaration of Real Property by the City Assessor a) When any person, natural or juridical, by whom real property is required to be declared under Subsection 5.1D.02 of this Tax Ordinance refuses or fails for any reason to make such declaration within the time prescribed, the City Assessor shall himself declare the property in the name of the defaulting owner, and shall assess the property for taxation in accordance with the provisions of Subsection 5.1. SEcAIC b) In the case of real property discovered whose owner or owners are unknown, the City Assessor shall likewise declare the same in the name of the Unknown Owner until such time that a person, natural or juridical, comes forth and files the sworn declaration of property values required under either Subsections 5.1D.02 and 5.1D.03 of this Tax Ordinance, as the case may be. c) No oath shall be required of a declaration thus made by the City Assessor. 5.1D.05. Listing of Real Property in the Assessment Rolls a) The City Assessor shall, within six (6) months from effectivity of this Tax Ordinance, prepare and maintain an assessment roll wherein all real property shall be listed, valued, and assessed in the name of the owner or administrator, or anyone having legal interest in the property. b) The undivided real property of a deceased person may be listed, valued, and assessed in the name of the estate or of the heirs and devisees without designating them individually; and undivided real property other than that owned by a deceased may be listed, valued, and assessed in the name of one or more co-owners; Provided, however, That such heir, devisee, or co-owner shall be liable severally and proportionately for all obligations imposed by Subsection 5.1 and the payment of the real property tax with respect to the undivided property. c) The real property of a corporation, partnership or association shall be listed, valued, and assessed in the same manner as that of an individual. d) Real property owned by the Republic of the Philippines, its instrumentalities and political subdivisions, the beneficial use of which has been granted, for consideration or otherwise, to a taxable person, shall be listed, valued, and assessed in the name of the possessor, grantee or of the public entity if such property has been acquired or held for resale or lease. EHCDSI 5.1D.06. Proof of Exemption of Real Property from Taxation Every person by or for whom real property is declared, who shall claim tax exemption for such property under Subsection 5.1 shall file with the City Assessor within thirty (30) days from the date of the declaration of real property sufficient documentary evidence in support of such claim including corporate charters, title of ownership, articles of incorporation, by-laws, contracts, affidavits, certifications and mortgage deeds, and similar documents. If the required evidence is not submitted within the period herein prescribed, the property shall be listed as taxable in the assessment roll. However, if the property shall be proven to be tax exempt, the same shall be dropped from the assessment roll. 5.1D.07. Real Property Identification System All declarations of real property made under the provisions of Subsection 5.1 shall be kept and filed under a uniform classification system to be established by the City Assessor, within six (6) months from effectivity of this Tax Ordinance, pursuant to the guidelines issued by the Department of Finance for the purpose. 5.1D.08. Notification of Transfer of Real Property Ownership a) Any person who shall transfer real property ownership to another shall notify the City Assessor within sixty (60) days from the date of such transfer. The notification shall include the mode of transfer, the description of the property alienated, the name and address of the transferee. b) In addition to the notice of transfer, the previous property owner shall likewise surrender to the City Assessor the tax declaration covering the subject property in order that the same may be cancelled from the assessment records. If, however, said previous owner still owns property other than the property alienated, he shall, within the prescribed (60) period, file with the City Assessor, an amended sworn declaration of the true value of the property or properties he retains in accordance with the provisions of Subsections 5.1D.02 and 5.1D.03 of this Tax Ordinance. caADIC 5.1D.09. Duty of Register of Deeds to Apprise City Assessor of Real Property Listed in Registry a) To ascertain whether or not any real property entered in the Registry of Property has escaped discovery and listing for the purpose of taxation, the Registrar of Deeds shall prepare and submit to the City Assessor an annual abstract of his registry, which shall include brief but sufficient description of real properties entered therein, their present owners, and the dates of their most recent transfer or alienation accompanied by copies of corresponding deeds of sale, donation, or partition or other forms of alienation. b) It shall be the duty of the Registrar of Deeds to require every person who shall present for registration a document of transfer, alienation or encumbrance of real property to accompany the same with a certificate to the effect that the real property subject of the transfer, alienation or encumbrance, as the case may be, has been fully paid of all real property taxes due thereon. Failure to provide such certificate shall be a valid cause for the Registrar of Deeds to refuse the registration of the document. c) The Registrar of Deeds and Notaries Public shall furnish the City Assessor with copies of all contracts, selling, transferring or otherwise conveying, leasing or mortgaging real property registered by or acknowledged before them, within thirty (30) days from the date of registration or acknowledgment. 5.1D.10. Duty of Official Issuing Building Permit or Certificate of Registration of Machinery to Transmit Copy to the City Assessor a) Any public official or employee who may now or hereafter be required by law or regulations to issue to any person a permit for the construction, addition, repair or renovation of a building, or permanent improvement on land, or a certificate of registration for any machinery, including machines, mechanical contrivances, and apparatus attached or affixed on land or to another real property, shall transmit a copy of such permit or certificate within thirty (30) days of its issuance to the City Assessor. TDcAIH b) Any official referred to in paragraph (a) hereof shall likewise furnish the City Assessor with copies of the building floor plans and/or certificates of registration or installation of other machineries which may not be permanently or temporarily attached to land or another real property but falling under the definition of the term machinery and the rules and guidelines issued by the Department of Finance. 5.1D.11. Duty of Geodetic Engineers to Furnish Copy of Plans to the City Assessor It shall be the duty of all geodetic engineers, public or private, to furnish free of charge to the City Assessor with a white or blue print copy of each of all approved original or subdivision plans or maps of surveys executed by them within thirty (30) days from receipt of such plans from the Lands Management Bureau, the Land Registration Authority, or the Housing and Land Use Regulatory Board, as the case may be. 5.1D.12. Preparation of Schedule of Fair Market Values a) Before any general revision of property assessment is made pursuant to the provisions of Subsection 5.1, there shall be prepared a schedule of fair market values by the City Assessor for the different classes of real property situated in the City. He shall review and submit the schedule of fair market values to the Sangguniang Panlungsod for enactment of a separate ordinance. The City Ordinance adopting the schedule of fair market values shall be published in a newspaper of general circulation in the City or in the absence thereof, shall be posted in the City Hall and in two other conspicuous public places in the City. b) In the preparation of schedules of fair market values, the City Assessor shall be guided by the rules and regulations issued by the Department of Finance. aSADIC 5.1D.13. Authority of the City Assessor to Take Evidence For the purpose of obtaining information on which to base the market value of any real property, the City Assessor or his deputy may summon the owners of the properties to be affected or persons having legal interest therein and witnesses, administer oaths, and take deposition concerning the property, its ownership, amount nature, and value. 5.1D.14. Amendment of Schedule of Fair Market Values The City Assessor may recommend to the Sangguniang Panlungsod amendments to correct errors in valuation in the schedule of fair market values. The Sangguniang Panlungsod shall, by ordinance, act upon the recommendation within ninety (90) days from receipt thereof. 5.1D.15. Classes of Real Property for Assessment Purposes For purposes of assessment, real property shall be classified as residential, agricultural, commercial, industrial, mineral, timber land or special by the City Assessor. 5.1D.16. Special Classes of Real Property All lands, buildings, and other improvements thereon actually, directly, and exclusively used for hospitals, cultural, or scientific purposes, and those owned and used by local water districts, and government-owned or -controlled corporations rendering essential public services in the supply and distribution of water and/or generation and transmission of electric power shall be classified as special. 5.1D.17. Actual Use of Real Property as Basis for Assessment Real property shall be classified, valued, and assessed on the basis of its actual use regardless of where it is located, whoever owns it, and whoever uses it. 5.1D.18. Assessment Levels The assessment levels to be applied to the fair market value of real property to determine its assessed value shall be as follows: AIDTHC a) On Lands: Class Assessment Levels Residential 20% Agricultural 40% Commercial 50% Industrial 50% Mineral 50% Timberland 20% Golf Courses 30% for exclusive/membership 40% for commercial/open to public b) Plants/Trees and Other Improvements: 30% c) On Buildings and Other Structures: 1) Residential Fair Market Value Assessment Levels Over Not Over 175,000.00 0% 175,000.00 300,000.00 10% 300,000.00 500,000.00 20% 500,000.00 750,000.00 25% 750,000.00 1,000,000.00 30% 1,000,000.00 2,000,000.00 35% 2,000,000.00 5,000,000.00 40% 5,000,000.00 10,000,000.00 50% 10,000,000.00 60% 2) Agricultural Fair Market Value Assessment Levels Over Not Over 300,000.00 25% 300,000.00 500,000.00 30% 500,000.00 750,000.00 35% 750,000.00 1,000,000.00 40% 1,000,000.00 2,000,000.00 45% 2,000,000.00 50% 3) Commercial/Industrial Fair Market Value Assessment Levels Over Not Over 300,000.00 30% 300,000.00 500,000.00 35% 500,000.00 750,000.00 40% 750,000.00 1,000,000.00 50% 1,000,000.00 2,000,000.00 60% 2,000,000.00 5,000,000.00 70% 5,000,000.00 10,000,000.00 75% 10,000,000.00 80% 4) Timberland Fair Market Value Assessment Levels Over Not Over 300,000.00 45% 300,000.00 500,000.00 50% 500,000.00 750,000.00 55% 750,000.00 1,000,000.00 60% 1,000,000.00 2,000,000.00 65% 2,000,000.00 70% d) On Machineries Class Assessment Levels Agricultural 40% Residential 50% Commercial 80% Industrial 80% e) On Special Classes: Assessment levels for all lands, buildings, machineries, and other improvements shall be as follows: Actual Use Assessment Levels Cultural 15% Scientific 15% Hospital 15% Local water districts Government owned or controlled corporations engaged in the supply & distribution of water and/or generation and transmission of electric power 10% 5.1D.19. General Revision of Assessments and Property Classification a) The City Assessor shall undertake a general revision of real property assessments once every three (3) years. For this purpose, the City Assessor shall prepare the schedule of fair market values for the different kinds and classes of real property located within the territorial jurisdiction of the City in accordance with the rules and regulations issued by the Department of Finance. b) The general provision of assessments and property classification shall commence upon the enactment of an ordinance by the Sangguniang Panlungsod adopting the schedule of fair market values. Thereafter, the City Assessor shall undertake the general revision of real property assessment and property classification once every three (3) years. 5.1D.20. General Revision of Assessment Expenses Incident Thereto HaAIES The Sangguniang Panlungsod shall provide the necessary appropriations to defray the expenses incident to the general revision of real property assessment. 5.1D.21. Valuation of Real Property In case where (a) real property is declared and listed for taxation purposes for the first time; (b) there is an ongoing general revision of property classification and assessment; or (c) a request is made by the person in whose name the property is declared, the City Assessor or his duly authorized deputy shall, in accordance with the provisions of Subsection 5.1, make a classification, appraisal, and assessment of the real property listed and described in the declaration irrespective of any previous assessment or taxpayer's valuation thereon; Provided, however, That the assessment of real property shall not be increased more often than once every three (3) years except in case of new improvements substantially increasing the value of said property or of any change in its actual use. 5.1D.22. Date of Effectivity of Assessment or Reassessment All assessments or reassessments made after the first (1st) day of January of any year shall take effect on the first (1st) day of January of the succeeding year: Provided, however, That the reassessment of real property due to its partial or total destruction, or to a major change in its actual use, or to any great and sudden inflation or deflation of real property values, or to the gross illegality of the assessment when made or to any other abnormal cause, shall be made within ninety (90) days from the date any such cause or causes occurred, and shall take effect at the beginning of the quarter next following the reassessment. 5.1D.23. Assessment of Property Subject to Back Taxes Real property declared for the first time shall be assessed for taxes for the period during which it would have been liable but in no case for more than ten (10) years prior to the date of initial assessment: Provided, however, That such taxes shall be computed on the basis of the applicable schedule of values, assessment levels or tax rates in force during the corresponding period. If such taxes are paid on or before the end of the quarter following the date the notice of assessment was received by the owner or his representative, no interest for delinquency shall be imposed thereon; otherwise, such taxes shall be subject to an interest at the rate of two percent (2%) per month or a fraction thereof from the date of the receipt of the assessment until such taxes are fully paid. ESIcaC 5.1D.24. Notification of New and Revised Assessment When real property is assessed for the first time or when an existing assessment is increased or decreased, the City Assessor shall, within thirty (30) days, give written notice of such new or revised assessment to the person in whose name the property is declared. The notice may be delivered personally or by registered mail or through the assistance of the punong barangay to the last known address of the person to be served. 5.1D.25. Appraisal and Assessment of Machinery a) The fair market value of brand-new machinery shall be the acquisition cost. In all other cases, the fair market value shall be determined by dividing the remaining economic life of the machinery by its estimated economic life and multiplied by the replacement or reproduction cost. b) If the machinery is imported, the acquisition cost includes freight, insurance, bank and other charges, brokerage, arrastre and handling, duties and taxes, plus cost of inland transportation, handling, and installation charges at the present site. The cost in foreign currency of imported machinery shall be converted to peso cost on the basis of foreign currency exchange rates as fixed by the Central Bank. 5.1D.26. Depreciation Allowance for Machinery For purposes of assessment, a depreciation allowance shall be made for machinery at a rate of five percent (5%) of its original cost or its replacement or reproduction cost, as the case may be, for each year of use: Provided, however, That the remaining value for all kinds of machinery shall be fixed at twenty percent (20%) of such original, replacement or reproduction cost for so long as the machinery is useful and in operation. 5.1E. Assessment Appeals 5.1E.01. Organization, Powers, Duties, and Functions of the City Board of Assessment Appeals a) The City Board of Assessment Appeals shall be composed of the Registrar of Deeds, as chairman, the City Prosecutor and the City Engineer as members, who shall serve as such in an ex officio capacity without additional compensation. AaEcDS b) The chairman of the Board shall have the power to designate any employee of the City Government to serve as secretary to the Board also without additional compensation. c) The chairman and members of the City Board of Assessment Appeals shall assume their respective positions without need of further appointment or special designation immediately upon effectivity of this Tax Ordinance. They shall take an oath or affirmation of office in the prescribed form. d) The functions of the Board shall be guided by the rules and regulations of the Central Board of Assessment Appeals. 5.1E.02. Meetings and Expenses of the City Board of Assessment Appeals a) The City Board of Assessment Appeals shall meet once a month and as often as may be necessary for the prompt disposition of appealed cases. No member of the Board shall be entitled to per diems or travelling expenses for his attendance in Board meetings, except when conducting an ocular inspection in connection with a case under appeal. b) All expenses of the Board shall be charged against the General Fund of the City Government. The Sangguniang Panlungsod shall appropriate the necessary funds to enable the Board to operate effectively. 5.1E.03. Filing of Assessment Appeals Any owner or person having legal interest in the property who is not satisfied with the action of the City Assessor in the assessment of his property may, within sixty (60) days from the date of receipt of the written notice of assessment, appeal to the City Board of Assessment Appeals by filing a petition under oath in the form prescribed for the purpose, together with copies of the tax declaration and such affidavits or documents submitted in support of the appeal. 5.1E.04. Action by the City Board of Assessment Appeals a) The Board shall decide the appeal within one hundred twenty (120) days from the date of receipt of such appeal. The Board, after hearing, shall render its decision based on substantial evidence or such relevant evidence on record as a reasonable mind might accept as adequate to support the conclusion. DHEaTS b) In the exercise of its appellate jurisdiction, the Board shall have the powers to summon witnesses, administer oaths, conduct ocular inspection, take depositions, and issue subpoena and subpoena duces tecum .The proceedings of the Board shall be conducted solely for the purpose of ascertaining the facts without necessarily adhering to technical rules applicable in judicial proceedings. c) The secretary of the Board shall furnish the owner of the property or the person having legal interest therein and the City Assessor with a copy of the decision of the Board. In case the City Assessor concurs in the revision or the assessment, it shall be his duty to notify the owner of the property or the person having legal interest therein of such fact using the form prescribed for the purpose. The owner of the property or the person having legal interest therein or the Assessor who is not satisfied with the decision of the Board may, within thirty (30) days after receipt of the decision of the Board, appeal to the Central Board of Assessment Appeals. The decision of the Central Board of Assessment Appeals shall be final and executory. 5.1E.05. Effect of Appeal on the Payment of Real Property Tax Appeal on assessments of real property made under the provisions of the Tax Ordinance shall, in no case, suspend the collection of the corresponding realty taxes on the property involved as assessed by the City Assessor, without prejudice to subsequent adjustment depending upon the final outcome of the appeal. 5.1F. Collection of Real Property Tax 5.1F.01. Date of Accrual of Tax The real property tax for any year shall accrue on the first (1st) day of January and from that date it shall constitute a lien on the property which shall be superior to any other lien, mortgage or encumbrance of any kind whatsoever, and shall be extinguished only upon the payment of the delinquent tax. 5.1F.02. Collection of Tax The collection of the real property tax with interest thereon and related expenses shall be the responsibility of the City Treasurer. CSaHDT 5.1F.03. City Assessor to Furnish City Treasurer with Assessment Roll On or before the thirty-first (31st) day of December each year, the City Assessor shall prepare and submit an assessment roll containing a list of all persons whose real properties have been newly assessed or reassessed and the values of such properties to the City Treasurer. 5.1F.04. Notice of Time for Collection of Tax The City Treasurer shall, on or before the thirty-first (31st) day of January each year, in the case of the basic real property tax and the additional tax for the SEF or on any other date to be prescribed by the Sangguniang Panlungsod in the case of any other tax levied under Subsection 5.1, post the notice of the dates when the tax may be paid without interest at a conspicuous and publicly accessible place at the City Hall. Said notice shall likewise be published in a newspaper of general circulation in the locality once a week for two (2) consecutive weeks. 5.1F.05. Payment of Real Property Taxes in Installments The owner of the real property or the person having legal interests therein may pay the basic real property tax and the additional tax for the SEF due thereon without interest in four (4) equal installments: the first installment to be due and payable on or before March thirty-first (31st);the second installment, on or before June thirtieth (30th);the third installment, on or before September thirtieth (30th);and the last installment, on or before December thirty-first (31th). Payments of real property taxes (both basic and the additional) shall first be applied to prior years delinquencies, interests, and penalties, if any, and only after said delinquencies are settled may tax payments be credited for the current period. Both the basic and the additional taxes shall be collected together and in case only a portion of the tax is paid, such payment must be deemed to apply to both. 5.1F.06. Tax Discount for Advanced Prompt Payment If both the basic real property tax and the additional SEF tax are paid in full on or before January 20, the taxpayer shall be entitled to a twenty percent (20%) discount: Provided, however, That if both the basic real property tax and SEF tax are paid on or before the first twenty (20) days of the quarter in accordance with the installment schedule provided in Subsection 5.1F.05, the taxpayer shall be entitled to a discount of ten percent (10%):Provided, further, That such discounts shall only be granted to properties without any delinquency: Provided, finally, That payment of the basic real property tax or the SEF tax only shall not entitled the taxpayer to any discount provided herein. aATCDI 5.1F.07. Payment under Protest (a) No protest shall be entertained unless the taxpayer first pays the tax. There shall be annotated on the tax receipts the words "paid under protest".The protest in writing must be filed within thirty (30) days from payment of the tax to the City Treasurer who shall decide the protest within sixty (60) days from receipt. (b) Fifty percent (50%) of the tax paid under protest shall be held in trust by the City Treasurer. The other fifty percent (50%) shall form part of the proceeds to be distributed in accordance with Subsection 5.1G.01 of this Tax Ordinance. (c) In the event that the protest is finally decided in favor of the taxpayer, the amount or portion of the tax protested shall be refunded to the protestant, or applied as tax credit against his existing or future tax liability. (d) In the event that the protest is denied or upon the lapse of the sixty-day period prescribed in subparagraph (a),the taxpayer may, within sixty (60) days from the date of receipt of the written notice of assessment, appeal to the City Board of Assessment Appeals by filing a petition under oath in the standard form prescribed therefore, together with copies of the tax declarations and such affidavits or documents in support of the appeal. 5.1F.08. Repayment of Excessive Collections When an assessment of basic real property tax, or any other tax levied under Subsection 5.1, is found to be illegal or erroneous and the tax is accordingly reduced or adjusted, the taxpayer may file a written claim for refund or credit for taxes and interests with the City Treasurer within two (2) years from the date the taxpayer is entitled to such reduction or adjustment. The City Treasurer shall decide the claim for tax refund or credit within sixty (60) days from receipt thereof. In case the claim for the tax refund or credit is denied, the taxpayer may, within sixty (60) days from the date of receipt of the written notice of assessment, appeal to the City Board of Assessment Appeal by filing a petition under oath in the standard form prescribed therefore, together with copies of the tax declarations and such affidavits or documents in support of the appeal. ICAcHE 5.1F.09. Notice of Delinquency in the Payment of the Real Property Tax a) When the real property tax or any other tax imposed under Subsection 5.1 becomes delinquent, the City Treasurer shall immediately cause a notice of delinquency to be posted at the main entrance of the City Hall and in publicly accessible and conspicuous place in each barangay .The notice of delinquency shall also be published once a week for two (2) consecutive weeks, in a newspaper of general circulation in the City. b) Such notice shall specify the date upon which the tax became delinquent and shall state that the personal property may be distrained to effect payment. It shall likewise state that at any time before the distraint of personal property, payment of the tax with surcharges, interests, and penalties may be made in accordance with Subsection 5.1H.10 of this Tax Ordinance, and unless the tax, surcharges, and penalties are paid before the expiration of the year for which the tax is due, except when the notice of assessment or special levy is contested administratively or judicially pursuant to the provisions of Subsection 5.1E, the delinquent real property will be sold at public auction, and the title of the property will vested in the purchaser, subject, however, to the right of the delinquent owner of the property or any person having legal interest therein to redeem the property within one (1) year from the date of sale. 5.1F.10. Interest on Unpaid Real Property Tax Failure to pay the real property tax or any other tax levied under Subsection 5.1 upon the expiration of the periods as provided in Subsection 5.1F.05, or when due, as the case may be, shall subject the taxpayer to the payment of interest at the rate of two percent (2%) per month on the unpaid amount or a fraction thereof, until the delinquent tax shall have been fully paid. In no case shall the total interest on the unpaid tax or portion thereof exceed thirty-six (36) months. 5.1F.11. Remedies for the Collection of Real Property Tax For the collection of the basic real property tax and any other tax levied under Subsection 5.1, the City Government may avail of the remedies by administrative action through levy on real property and sale of real property by public auction or by judicial action. 5.1F.12. City Government's Lien The basic real property tax and any other tax levied under Subsection 5.1 constitute a lien on the property subject to tax, superior to all liens, charges or encumbrances in favor of any person, irrespective of the owner or possessor thereof enforceable by administrative or judicial action, and may only be extinguished upon payment of the tax and the related interests and expenses. ICAcHE 5.1F.13. Levy on Real Property After the expiration of the time required to pay the basic real property tax or any other tax levied under Subsection 5.1, real property subject to such tax may be levied upon through the issuance of a warrant on or before, or simultaneously with the institution of the civil action for the collection of the delinquent tax. The City Treasurer when issuing a warrant of levy shall prepare a duly authenticated certificate showing the name of the delinquent owner of the property or person having legal interest therein, the description of the property, the amount of the tax due and the interest thereon. The warrant shall operate with the force of a legal execution throughout the City. The warrant shall be mailed to or served upon the delinquent owner of the real property or person having legal interest therein, or in case he is out of the country or cannot be located, to the administrator or occupant of the property. At the same time, written notice of the levy with the attached warrant shall be mailed to or served upon the City Assessor and the Registrar of Deeds of the City, who shall annotate the levy on the tax declaration and certificate of title of the property, respectively. The levying officer shall submit a report on the levy to the City Mayor and the Sangguniang Panlungsod within ten (10) days after receipt of the warrant by the owner of the property or person having legal interest therein. 5.1F.14. Advertisement and Sale Within thirty (30) days after service of the warrant of levy, the City Treasurer shall proceed to publicly advertise for sale or auction the property or a usable portion thereof as may be necessary to satisfy the tax delinquency and expenses of sale. The advertisement shall be effected by posting a notice at the main entrance of the City building, and in publicly accessible and conspicuous place in the barangay where the real property is located, and by publication once a week for two (2) weeks in a newspaper of general circulation in the City. The advertisement shall specify the amount of the delinquent tax, the interest due thereon and expenses of sale, the date and place of sale, the name of the owner of the real property or person having legal interest therein, and a description of the property to be sold. At any time before the date fixed for the sale, the owner of the real property or person having legal interest therein may stay the proceedings by paying the delinquent tax, the interest due thereon and the expenses of sale. The sale shall be held either at the main entrance of the City building, or on the property to be sold, or at any other place as specified in the notice of the sale. TAaCED 5.1F.15. Redemption of Property Sold Within one (1) year from the date of sale, the owner of the delinquent real property or person having legal interest therein, or his representative, shall have the right to redeem the property upon payment to the City Treasurer of the amount of the delinquent tax, including the interest due thereon, and the expenses of sale from the date of delinquency to the date of sale, plus interest of two percent (2%) per month on the purchase price from the date of redemption. Such payment shall invalidate the certificate of sale issued to the purchaser and the owner of the delinquent real property or person having legal interest therein shall be entitled to a certificate of redemption which shall be issued by the City Treasurer or his deputy. From the date of sale until the expiration of the period of redemption, the delinquent real property shall remain in the possession of the owner or person having legal interest therein who shall be entitled to the income and other fruits thereof. The City Treasurer or his deputy, upon receipt from the purchaser of the certificate of sale, shall forthwith return to the latter the entire amount paid by him plus interest of two percent (2%) per month. Thereafter, the property shall be free from the lien of such delinquent tax, interest due thereon and expenses of sale. 5.1F.16. Final Deed of Purchaser In case the owner or person having legal interest therein fails to redeem the delinquent property as provided therein, the City Treasurer shall execute a deed conveying to the purchaser said property, free from lien of the delinquent tax, interest due thereon and expenses of sale. The deed shall briefly state the proceeding upon which the validity of the sales rests. 5.1F.17. Purchase of Property by the City Government for Want of Bidder In case there is no bidder for the real property advertised for sale as provided herein, or if the highest bid is for an amount insufficient to pay the real property tax and the related interest and cost of sale, the City Treasurer conducting the sale shall purchase the property in behalf of the City Government to satisfy the claim and within two (2) days thereafter shall make a report of his proceedings which shall be reflected upon the records of his office to the City Mayor and the Sangguniang Panlungsod. It shall be the duty of the Registrar of Deeds upon registration with his office of any such declaration of forfeiture to transfer the title of the forfeited property to the City Government without the necessity of an order from a competent court. SEIDAC Within one (1) year from the date of such forfeiture, the taxpayer or any of his representatives may redeem the property by paying to the City Treasurer the full amount of the real property tax and the related interest and the cost of sale. If the property is not redeemed as provided herein, the ownership therefore shall be fully vested on the City Government. 5.1F.18. Resale of Real Estate Taken for Taxes, Fees or Charges The Sangguniang Panlungsod may, through a separate ordinance and upon notice of not less than twenty (20) days, sell and dispose of the real property acquired under Subsection 5.1F.17 at public auction. The proceeds of the sale shall accrue to the General Fund of the City Government. 5.1F.19. Further Distraint or Levy Levy may be repeated if necessary until the full amount due, including all expenses, is collected. 5.1F.20. Collection of Real Property Tax through the Courts The City Government may enforce the collection of the basic real tax or any other tax levied under Subsection 5.1 by civil action in any court of competent jurisdiction. The City Treasurer shall furnish the City Attorney a certified statement of delinquency who, within fifteen (15) days after receipt, shall file the civil action in the name of the City Government in the proper court of competent jurisdiction. The jurisdiction of the court is determined by the amount sought to be recovered exclusive of interests and costs. 5.1F.21. Action Assailing Validity of Tax Sale No court shall entertain any action assailing the validity of any sale at public auction of real property or rights therein under Subsection 5.1 until the taxpayer shall have deposited with the court the amount for which the real property was sold, together with interest of two percent (2%) per month from the date of sale to the time of the institution of the action. The amount so deposited shall be paid to the purchaser at the auction sale if the deed is declared invalid but it shall be returned to the depositor if the action fails. cTECHI Neither shall any court declare a sale at public auction invalid by reason of irregularities or informalities in the proceedings unless the substantive rights of the delinquent owner of the real property or the person having legal interest therein have been impaired. 5.1F.22. Payment of Delinquent Taxes on Property Subject of Controversy In any action involving the ownership or possession of, or succession to, real property, the court may, motu propio or upon representation of the City Treasurer or his deputy, award such ownership, possession or succession to any party to the action upon payment to the court of the taxes with interest due on the property and all other costs that may have accrued, subject to the final outcome of the action. 5.1F.23. City Treasurer to Certify Delinquencies Remaining Uncollected The City Treasurer or his deputy shall prepare a certified list of all real property tax delinquencies which remained uncollected or unpaid for at least one (1) year, and a statement of the reason or reasons for such non-collection or non-payment, shall submit the same to the City Mayor and the Sangguniang Panlungsod on or before the thirty-first (31st) of December of the year immediately succeeding the year in which the delinquencies were incurred, with a request for assistance in the enforcement of the remedies for collection provided herein. 5.1F.24. Periods within which to Collect Real Property Taxes The basic real property tax and any other tax levied under Subsection 5.1 shall be collected within five (5) years from the date they become due. No action for the collection of the tax, whether administrative or judicial, shall be instituted after the expiration of such period. In case of fraud or intent to evade payment of the tax, such action may be instituted for the collection of the same within ten (10) years from the discovery of such fraud or intent to evade payment. The period of prescription within which to collect shall be suspended for the time during which: (a) the City Treasurer is legally prevented from collecting the tax; (b) the owner of the property or the person having legal interest therein requests for reinvestigation and executes a waiver in writing before the expiration of the period within which to collect; and (c) The owner of the property or the person having legal interest therein is out of the country or otherwise cannot be located. 5.1G. Disposition of Proceeds STHDAc 5.1G.01. Distribution of Proceeds The proceeds of the basic real property tax, including interest thereon, and proceeds from the use, lease or disposition, sale or redemption of property acquired at a public auction, and fifty percent (50%) of the tax paid under protest in accordance with the provisions of Subsection 5.1, shall be distributed as follows: a) City Government Share seventy percent (70%) shall accrue to the General Fund of the City Government and b) Barangay Share thirty percent (30%) shall be distributed among the component barangays of the City in the following manner: 1) Fifty percent (50%) shall accrue to the barangay where the property is located; and 2) Fifty percent (50%) shall accrue equally to all other component barangays of the City. The share of the barangay shall be released, without the need of any further action, directly to the barangay treasurer on a quarterly basis within five (5) days after the end of each quarter and shall not be subject to any lien or holdback for whatever purpose, subject to such rules as may be prescribed by the Commission on Audit for this purpose. The proceeds of the real property tax due prior to the effectivity of the Local Government Code of 1991 (R.A. 7160) shall be distributed in accordance with the scheme prevailing at the time said taxes were due and payable. 5.1G.02. Application of Proceeds of the Additional One Percent (1%) SEF Tax The proceeds from the additional one percent (1%) SEF tax shall be automatically released to the City School Board and shall be allocated for the operation and maintenance of public schools, construction and repair of school buildings, facilities and equipment, educational research, purchase of books and periodicals, and sports development as determined and approved by the Local School Board. CSIDTc 5.1G.03. Proceeds of the Tax on Idle Lands The proceeds of the additional real property tax on idle lands shall accrue to the General Fund of the City Government. 5.1H. Special Provisions 5.1H.01. Condonation or Reduction of Real Property Tax and Interest In case of calamity and analogous circumstances in the City, the Sangguniang Panlungsod shall, by ordinance passed prior to the first (1st) day of January of any year and upon recommendation of the City Disaster Coordinating Council, may condone or reduce, wholly or partially, the taxes and interest thereon for the succeeding year or years in the areas affected by the calamity. 5.1H.02. Condonation or Reduction of Tax by the President of the Philippines The President of the Philippines may, when public interest so requires, condone or reduce the real property tax and interest for any year in the City Government. 5.1H.03. Duty of Registrar of Deeds and Notaries Public to Assist the City Assessor It shall be the duty of the Registrar of Deeds and Notaries Public to furnish the City Assessor with copies of all contracts selling, transferring or otherwise conveying, leasing or mortgaging real property received by or acknowledged before them. 5.1H.04. Insurance Companies to Furnish Information Insurance companies are hereby required to furnish the City Assessor copies of any contract or policy insurance on buildings, structures, and improvements insured by them or such other documents which may be necessary for the proper assessment thereof. 5.1H.05. Fees in Court Actions As provided in Section 280 of the Local Government Code, all court actions, criminal or civil, instituted at the instance of the City Treasurer or City Assessor shall be exempt from the payment of court and sheriff's fees. TIAEac 5.1H.06. Fees in Registration of Papers or Documents on Sale of Delinquent Real Property As provided in Section of 281 of the Local Government Code, all certificates documents, and papers covering the sale of delinquent property to the City Government, if registered in the Registry of Property, shall be exempt from the documentary stamp tax and registration fees. 5.1H.07. Real Property Assessment Notices or Owner's Copies of Tax Declarations to be Exempt from Postal Charges or Fees As provided in Section 282 of the Local Government Code, all real property assessment notices or owner's copies of tax declaration sent through the mails by the City Assessor shall be exempt from the payment of postal charges or fees. 5.1H.08. Penalties for Omission of Property from Assessment or Tax Rolls by Officers and Other Acts Any officer charged with the duty assessing a real property who wilfully fails to assess or who intentionally omits from the assessment or tax roll any real property which he knows to be taxable, or who wilfully or negligently under-assess any real property, or who intentionally violates or fails to perform any duty imposed upon him by law relating to the assessment of taxable real property shall, upon conviction, be punished by imprisonment of six (6) months, or by a fine of Five Thousand Pesos (PhP5,000.00) or both such imprisonment and fine, at the discretion of the court. The same penalty shall be imposed upon any officer charged with the duty of collecting the tax due on real property who wilfully or negligently fails to collect the tax and institute the necessary proceedings for the collection of the same. Any other officer required in this Tax Ordinance to perform acts relating to the administration of the real property tax or to assist the Assessor or Treasurer in such administration, who wilfully fails to discharge such duties shall, upon conviction, be punished by imprisonment of six (6) months, or by a fine of Five Thousand Pesos (PhP5,000.00),or both such imprisonment and fine, at the discretion of the court. 5.1H.09. Penalties for Delaying Assessment of Real Property and Assessment Appeals Any government official or employee, national or local, who intentionally and deliberately delays the assessment of real property or the filing of any appeal against its assessment shall, upon conviction, be punished by imprisonment of not less than one (1) month nor more than six (6) months, or by a fine of not less than Five Hundred Pesos (PhP500.00) nor more than Five Thousand Pesos (PhP5,000.00) or both such imprisonment and fine, at the discretion of the court. STIcEA 5.1H.10. Penalties for Failure to Dispose of Delinquent Real Property at Public Auction The City Treasurer who fails to dispose of delinquent real property at public auction, in compliance with the pertinent provisions of this Tax Ordinance and any other local government officials whose acts hinder the prompt disposition of delinquent real property at public auction shall, upon conviction, be subject to imprisonment of six (6) months, or a fine of Five Thousand Pesos (PhP5,000.00) or both such imprisonment and fine, at the discretion of the court. 5.1I. Valuation of Golf Courses 5.1I.01. Scope Subsection 5.1I shall cover all golf courses located in the City. 5.1I.02. Definition of Terms a) Golf Courses shall refer to a specific parcel of lot purposively used for playing golf. b) Special Purpose Properties shall refer to properties which are designed, constructed, and developed for a specific use or purpose. 5.1I.03. Classification of Golf Courses Golf Courses shall be classified under special purpose properties, based in Section 8 of the Manual of Real Property Appraisal and Assessment Operations. 5.1I.04. Valuation Rates All golf courses in the City shall have a market value of One Thousand Five Hundred Pesos (PhP1,500.00) per square meter with the corresponding assessment level of fifteen percent (15%). 5.2. Tax on Transfer of Real Property Ownership 5.2.01. Imposition of Tax There is hereby levied a tax on the sale, donation, barter, or on any other mode of transferring ownership or title of real property at the rate of fifty percent (50%) of one percent (1%) of the total consideration involved in the acquisition of the property of the fair market value in case monetary consideration involved in the transfer is not substantial, whichever is higher. TaSEHC 5.2.02. Exemption The sale, transfer or other disposition of real property made pursuant to Republic Act No. 6657, otherwise known as the Comprehensive Agrarian Reform Law, shall be exempt from the tax herein imposed. 5.2.03. Time of Payment The tax herein imposed shall be paid by the seller, donor, transferor, executor, or administrator to the City Treasurer within sixty (60) days from the date of the execution of deed or from the date of the decedent's death. 5.2.04. Administrative Provisions (a) The Registrar of Deeds of the City shall, before registering any deed, require the presentation of the evidence of payment of this tax. The City Assessor shall likewise make the same requirement before cancelling an old tax declaration and issuing a new one in place thereof. (b) Notaries Public shall furnish the City Treasurer with a copy of any deed transferring ownership or title to any real property within thirty (30) days from the date of notarization. 5.3. Tax on Business of Printing and Publication 5.3.01. Imposition of Tax There is hereby levied on persons, natural or juridical, engaged in the business of printing and/or publication of books, magazines, cards, posters, leaflets, handbills, certificates, receipts, pamphlets, and other printed materials of similar nature, a tax on business of printing and publication at the following rate: a) Fifty percent (50%) of one percent (1%) of the gross annual receipts for the preceding calendar year. b) One-Twentieth (1/20) of one percent (1%) of the capital investment, in the case of a newly started business. In the succeeding calendar year, regardless of when the business started to operate, the tax shall be based on the gross receipts for the preceding calendar year, or any fraction thereof, as herein provided. 5.3.02. Exemption The receipts from the printing and/or publishing of books or other reading materials prescribed by the Department of Education Culture and Sports as school texts or references shall be exempt from the tax herein imposed. DaTHAc 5.3.03. Time of Payment The tax shall be paid to the City Treasurer within the first twenty (20) days of January or of each subsequent quarter, as the case may be. The Sangguniang Panlungsod may, for a justifiable reason or cause, extend the time of payment of such taxes, fees or charges without surcharges or penalties, but only for a period of six (6) months. 5.4. Franchise Tax 5.4.01. Definition of Franchise It 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. 5.4.02. Imposition of Tax There is hereby levied a tax at the rate of fifty percent (50%) of one percent (1%) on business enjoying a franchise based on the gross annual receipts which shall include both cash sales and sales on account realized during the preceding calendar year within the territorial jurisdiction of the City. In the case of a newly started business, the tax shall be One-Twentieth (1/20) of one percent (1%) of the capital investment. In the succeeding calendar year, regardless of when the business started to operate, the tax shall be based on the gross receipts for the preceding calendar year, or any fraction thereof as herein provide. The capital investment to be used as basis of the tax of a newly started business as herein provided shall be determined in the following manner: a) If the principal office of the business is located in the City, the paid-up capital stated in the articles of incorporation in case of corporations, or in any similar document in case of other types of business organization, shall be considered as the capital investment. b) Where there is a branch or sales office which commences business operations during the same year as the principal office but which is located in another province or city, the paid-up capital referred in (a) shall be reduced by the amount of the capital investment made for the said branch or sales office which shall be taxable instead by the province or city where it is located. aAHDIc c) Where the newly started business located in the City is a branch or sales office commencing business operations at a year later than that of the principal office, capital investment shall mean the total funds invested in the branch or sales office. 5.4.03. Exclusion The term business enjoying franchise shall not include holders of certificates of public convenience for the operation of public utility vehicles for reason that such certificates are not considered as franchise. 5.4.04. Time of Payment The tax shall be paid within the first twenty (20) days of January or of each subsequent quarter, as the case may be. 5.5. Professional Tax 5.5.01. Imposition of Tax There is hereby levied an annual professional tax on each person engaged in the exercise or practice of his profession requiring government examination at the rate of Three Hundred Pesos (PhP300.00) for each profession. 5.5.02. Coverage The following professional who passed the bar examinations, or any board, or other examinations conducted by the Professional Regulation Commission (PRC) and other government agencies shall be subject to the professional tax. Actuaries; architects; land and naval; aviators; certified public accountants; chemists; criminologist; customs brokers; dentists; dieticians; engineers; aeronautical, agricultural, chemical chief motor, civil, electrical, electronics, geodetic, marine, mechanical (including mechanical plant engineers, junior mechanical engineers and certified plant mechanics unless they are professional engineers and have paid the tax as mechanical engineers);mining, sanitary, etc.;food technologists; foresters; insurance agents, sub-agents, brokers or adjusters; geologists; land surveyors; lawyers; marine officers: third mates, second mates, chief mates, ship masters; marine surveyors; master mariners; medical practitioners; medical technologists; midwives; morticians, nurses; nutritionists; opticians; optometrists; pharmacists; physical and occupational therapists; real estate brokers; registered electricians; stockbrokers; sugar technologists; and veterinarians. cHEATI 5.5.03. Exemption Professionals exclusively employed in the government shall be exempt from the payment of this tax. 5.5.04. Payment of the Tax The professional tax shall be paid before any profession herein specified can be lawfully pursued. A line of profession does not become exempt even if conducted with some other profession for which the tax has been paid (Section 139 (d) of LGC) 5.5.05. Time of Payment The professional tax shall be payable annually on or before the thirty-first (31st) day of January. Any person first beginning to practice a profession after the month of January must, however, pay the full tax before engaging therein. 5.5.06. Place of Payment Every person legally authorized to practice his profession shall pay the professional tax to the City Government, where he practices profession or where he maintains his principal office in case he practices his profession in several places. 5.5.07. Administrative Provisions (a) Every person who has paid the corresponding professional tax shall be entitled to practice his profession in any part of the Philippines without being subjected to any other national or local tax, license, or fee for the practice of such profession. (b) Any individual, association, organization, partnership or corporation employing a person subject to professional tax shall (1) require payment by that person of the tax on his profession before employment and annually thereafter, and (2) submit a list of professionals under his/their employ to the City Treasurer including the following information on or before the last day of March every years; (i) Name of professional; (ii) Profession; (iii) Amount of tax paid; (iv) Date and number of official receipt; and (v) Year covered and place of payment. Failure to submit the certified list herein required shall subject the person thereof to a penalty of Two Hundred Pesos (PhP200.00) per month of delay or fraction thereof. (c) Any person subject to the professional tax shall write in deeds, receipts, prescriptions, reports, books of account, plans and designs, surveys and maps, as the case may be, the number of the official receipt issued to him. aEIcHA (d) For the purpose of collecting the tax, the City Treasurer, with the assistance of Barangay Treasurers shall require from such professionals their current annual registration cards issued by competent authority before accepting payment of their professional tax for the current year. The PRC shall likewise require the professionals presentation of proof of payment before registration of professional or renewal of their licenses. 5.6. Amusement Tax 5.6.01. Imposition of Tax There is hereby levied a tax to be collected from the proprietors, lessees, or operators of theaters, cinemas, concert halls, circuses, boxing stadia, cockpits, beach resorts, and other amusements places at the rate of ten percent (10%) of the gross receipts from admission fees. 5.6.02. Manner of Computing the Tax In the case of theaters or cinemas, the tax shall first be deducted and withheld by their proprietors, lessees, or operators and paid to the City Treasurer before the gross receipts are divided between said proprietors, lessees, or operators and the distributors of the cinematographic films. 5.6.03. Exemption The holding of operas, concerts, dramas, recitals, painting and art exhibitions, flower shows, musical programs, literary and oratorical presentations, except pop, rock, opera or similar concerts shall be exempt from the payment of the tax herein imposed but subject to permits and regulatory fees imposed in this Tax Ordinance. 5.6.04. Time and Manner of Payment The tax imposed herein on the gross receipts realized during the month shall be paid to the City Treasurer within ten (10) days of the succeeding month. Monthly amusement tax returns indicating the gross receipts for the month duly certified by the proprietor, owner, operator, or lessee under oath shall be submitted to the City Treasurer within ten (10) calendar days of the succeeding month before payment of the amusement tax. The City Treasurer shall compare the return with the corresponding record of inspectors assigned during the month and verify the correctness of the return before acknowledging the tax payment. TDCAHE 5.6.05. Surcharge for Failure to File or Fraudulent Filing of the Monthly Amusement Tax Return Any owner or operator of an amusement place who fails to file the Monthly Amusement Tax Return or who files a fraudulent return shall be subject to a surcharge of fifty percent (50%) of the tax due shall be in addition to the interest and penalties prescribed in Subsection 5.6. 5.6.06. Administrative Provisions (a) All admission tickets of amusement places subject to the tax imposed in Subsection 5.6 shall be registered with the City Treasurer without charge who shall mark said tickets properly by the word REGISTERED and keep a record thereof. The City Treasurer shall likewise issue a certification to the owner, proprietor, operator or lessee to the effect that such quantity, denomination, and serial numbers of admission tickets were duly registered with his Office. A color scheme and numbering system shall be prescribed by the City Treasurer for control purposes. (b) Owners, proprietors, operators or lessees of amusement places are hereby required to provide their establishments two boxes, one box marked with letter "O" for operator and other marked with letter "G" for government in the place where tickets are presented by customers. Duly registered admission tickets shall be cut in halves upon presentation of the same by customers. One-half of the tickets shall be deposited in the other box marked with letter "G". (c) The boxes for used admission tickets shall be provided with two lock devices. One lock device shall be provided with padlock by the management while the other lock device shall be provided by the City Government. Both boxes shall be opened daily in the presence of representatives from the management and the City Government who shall certify the number of admission tickets by denomination in the daily count sheet. The daily count sheets of admission tickets shall be attached to the Monthly Amusement Tax Return to be submitted to the City Treasurer. (d) Owners or operators of ever amusement place shall post in a conspicuous place in front of the ticket booth a notice printed in big bold letters or numbers, showing the amount of admission office. When there is a change in the admission price, the owner or operator of the said amusement place shall, within ten (10) days from the effectivity of such change, inform in writing the City Treasurer the details of the changes in admission price. 5.7. Annual Fixed Tax for Every Delivery Truck or Van of Manufacturers or Producers, Wholesalers of, Dealers, or Retailers in, Certain Products HCaEAT 5.7.01. Imposition of Tax There is hereby levied an annual fixed tax in the amount of Five Hundred Pesos (PhP500.00) for every delivery truck, van or any vehicle, regardless of the number of wheels, used by manufacturers, producers, wholesalers, dealers, suppliers or retailers in the delivery or distribution of distilled spirits, fermented liquors, soft drinks, cigars and cigarettes, oil and fuel, and other products as may be determined by the Sangguniang Panlungsod, to sales outlets, or consumers, whether directly or indirectly, within the City. 5.7.02. Time of Payment The tax herein imposed shall be paid at the Office of the City Treasurer on or before the fifteenth (15th) day of January of the year; however, any person, natural or judirical, first engaging in the business of delivery truck/van/vehicle within the year shall pay the full tax before engaging in business. 5.7.03. Administrative Provisions (a) The City Treasurer shall keep a registry of trucks, vans or vehicles subject to the tax showing the name of the owner or proprietor, name of manager or president in the case of partnership or corporation, address and location of principal office, plate number, certificate of registration number, engine number, sticker number assigned for the year and other information. (b) The owner or proprietor of the truck, van or vehicle shall be required to file an application in a prescribed form in three (3) copies showing the needed information with the City Treasurer for processing and approval. (c) The City Treasurer shall collect the taxes and fees, register the vehicle involved and issue the corresponding sticker and the receipt acknowledging payment, date of payment, and the amount paid. (d) The City Government shall have partnership with the Cavite Traffic Management Office (CTMO) and the Land Transportation Office (LTO) in the effective implementation of this provision. 5.8. Tax on Sand, Gravel, and Other Quarry Resources 5.8.01. Definition of Terms Public Land means the land whose title still remains in the Government. Public Waters means bodies of water belonging to the public domain such as, but not limited to seas, bays, ponds, creeks, streams, rivers, and swamps. HScAEC Permit means the license to engage in the activity or business of extracting sand, gravel, and other quarry resources in the City. Permittee means one who to whom a permit is issued. River Bed means bed of creeks, streams, brooks, etc.,the ground covered by water during its highest flood without causing inundation. Foreshore means the area offshore beyond 100 meters from the watermark at the man low tide extending seaward or lake ward. Sand means particles of rock passing 2 mm sieve. Quarry Resources means any common stone or other common mineral substances as the Director of the Bureau of Mines and Geo-Sciences such as but not restricted, to marl, marble, granite, volcanic ciders, basalt, tuff, rock, limestone, silica and phosphate; provided, they contain no metal or metals or other valuable minerals in economically workable quantities. Qualified Person means a Filipino citizen, of legal age, and with capacity to contract or a juridical person with at least 60% of the capital is owned at all times by a Filipino citizen and duly registered with the Securities and Exchange Commission (SEC) or the Cooperative Development Authority (CDA), pursuant to R.A. 6938. Fair Market Value means the appraisal per cubic meter in the locality of ordinary stones, sand, gravel, and other quarry resources. Private Land means the land whose title is in the name of a private natural or juridical person. 5.8.02. Imposition of Tax There shall be levied upon any person, natural or juridical, a tax of ten percent (10%) of the fair market value in the locality per cubic meter sand, gravel, earth, ordinary stones, and other quarry resources, as defined under the National Internal Revenue Code, as amended, extracted from the public lands or from the beds of seas, lakes, rivers, streams, creeks, and other public waters within the territorial jurisdiction of the City. For this purpose, the City Treasurer shall periodically determine the fair market value of sand, gravel, earth, ordinary stones, and other quarry resources at least once in every six (6) months or as often as necessary. 5.8.03. Exemption CDHcaS Holders of gratuitous permit and permit for personal use issued in accordance with this Tax Ordinance are exempted from the tax herein imposed. 5.8.04. Time and Place of Payment The tax shall be due and payable to the City Treasurer or his authorized representatives, upon approval of the City Mayor of the permit to extract the above mentioned materials and the issuance of the Mayor's Permit and before materials are taken or removed. 5.8.05. Penalties Any person found guilty of violating any of provisions of Subsection 5.8 shall be punished by: (a) First violation, a penalty of Two Thousand Pesos (PhP2,000.00) (b) Second violation, a penalty of Four Thousand Pesos (PhP4,000.00) (c) Third and subsequent violations, a penalty of Five Thousand Pesos (PhP5,000.00) or an imprisonment of one (1) year or both, depending upon the discretion of the court, and the offender shall be disqualified or no longer be entitled for reapplication of any permit to extract sand, gravel, and other quarry resources. When the violation is committed by a juridical person or partnership, the president, manager, director, partners or any other responsible officials thereof, who shall have directed or induced the commission on the offense shall be liable as principal thereof. 5.8.06. Fine/Penalty on Confiscated/Apprehended Equipment and Conveyances Used in Violation of Existing Laws, Rules, and Regulations on Mining/Quarrying Operations There shall be collected the corresponding amount on confiscated/apprehended vehicles used in violation of mining/quarrying laws, rules and regulations, as follows: Equipment Fine/Penalty Bulldozer PhP10,000.00 Backhoe 10,000.00 Crane 10,000.00 Grader 3,000.00 Loader 5,000.00 Truck 2,000.00 Crushers 20,000.00 Other Accessories 500.00 each 5.9. Groundwater Extraction Tax SaAcHE 5.9.01. Definition of Terms a) Use of groundwater for individual purposes shall refer to the utilization of groundwater in factories, industrial plants and mines, including the use of water as ingredient of a finished product. b) Use of groundwater for commercial purposes shall refer to the utilization of groundwater for the ordinary exercise of any commercial business such as, but not limited to, stores, restaurants, public eating establishments, laundry, cinema houses, hotels, cleaning of vehicles, etc.,as in gasoline stations, and the selling of water to private consumers. c) Use of groundwater for recreational purposes shall refer to the utilization of groundwater for swimming pools, bathhouses, boating, water skiing, golf courses, and other similar facilities in resorts and other places of recreation. d) Use of groundwater for domestic purposes shall refer to the utilization of groundwater for drinking, washing, bathing, cooking, or other household needs, home garden, and watering of lawn or domestic animals. e) Use of groundwater for irrigation shall refer to the utilization of groundwater for producing agricultural products. 5.9.02. Imposition of Fees There shall be levied, assessed, and collected on all owners, proprietors, and operators of the groundwater wells for commercial, industrial, and recreational purposes, a groundwater extraction tax based on a monthly level water extracted at the rates prescribed below: Not over 2,500 cu.m. PhP2.50 per cu.m. Over 2,500 cu.m. but not PhP6,250.00 plus PhP2.60 per cu.m. over 7,500 cu.m. in excess of 2,500 cu.m. Over 7,500 cu.m. but not PhP19,250.00 plus PhP2.75 per cu.m. over 25,000 cu.m. in excess of 7,500 cu.m. Over 25,000 cu.m. but not PhP67,375.00 plus PhP2.90 per cu.m. over 50,000 cu.m. in excess of 25,000 cu.m. Over 50,000 cu.m. PhP139,875.00 plus PhP3.00 per cu.m. 5.9.03. Exemption ESDHCa The following shall be exempt from the groundwater extraction tax: (a) Owners, proprietors or operators of groundwater wells for residential and irrigation purposes; (b) Owners, proprietors or operators of groundwater wells used in dormitories, hospitals, and educational institutions; and (c) Cooperatives owning or operating groundwater wells. 5.9.04. Implementing Office The City Government Environment and Natural Resources Office (CG-ENRO) under the Office of the City Mayor shall be the lead department in implementing the Groundwater Extraction Tax and shall have the following functions and responsibilities: (a) To manage, control, and regulate the use of groundwater throughout the City to ensure its optimum use and conservation; (b) To assess the groundwater tax liabilities of the drillers and users of groundwater in the City and to maintain an information base on such users, groundwater wells, and other pertinent facts regarding the City's water resources and their utilization; (c) To coordinate with the National Water Resource Board, local water districts, and water utility companies operating within the City in the formulation and implementation of policies and regulations regarding the groundwater resource of the City; and (d) To undertake research and development and other programs aimed at conserving, protecting, and enhancing the availability of water resources to future generations of the City's population. 5.9.05. Assessment, Filing of Return and Payment of Tax The groundwater extraction tax shall be assessed by the CG-ENRO. Parties subject to the tax shall file the appropriate return with and pay to the City Treasurer's Office on a monthly basis. 5.9.06. Notice and Inspection The CG-ENRO shall issue a license and/or permit to groundwater drillers and registered groundwater users. Existing owners, proprietors, operators or any person operating a ground well for commercial, industrial, and recreational purposes shall, within thirty (30) days from the effectivity of this Tax Ordinance, notify the CG-ENRO through the local water utility company covering the area (if there is one) of the location of such wells, their utilization and such other pertinent information as the CG-ENRO may describe. The latter shall submit the information on registered well owners and operators, particularly on well users engaged in industrial and commercial undertakings, to the City Treasurer's Office from the registration of said persons with the CG-ENRO. DEHaAS 5.9.07. Installation of Metering Device It shall be the responsibility of the owner, proprietor, and/or operator to secure a water permit for drilling groundwater and to install the necessary metering device, in the presence of the CG-ENRO representative, to measure the amount of water extracted subject to the tax herein imposed. 5.9.08. Penalties Any person found guilty of violating any of the provisions of Subsection 5.9 shall be punished by: a) First violation, a penalty of Two Thousand Pesos (PhP2,000.00) b) Second violation, a penalty of Four Thousand Pesos (PhP4,000.00) c) Third and subsequent violations, a penalty of Five Thousand Pesos (PhP5,000.00) or an imprisonment of one (1) year or both, depending upon the discretion of the court, and the offender shall be disqualified or no longer be entitled for reapplication of any permit to extract sand, gravel, and other quarry resources. When the violation is committed by a juridical person or partnership, the president, manager, director, partners or any other responsible officials thereof, who shall have directed or induced the commission on the offense shall be criminally liable as principal thereof. 5.9.09. Accrual of Proceeds of the Tax and Fines Collected The monies collected under this provision shall be earmarked as follows: (a) Ten percent (10%) shall accrue to the CG-ENRO for its maintenance; and (b) Ninety percent (90%) shall accrue to the General Fund of the City Government. 5.10. Golfer's Environmental Fees 5.10.01. Imposition of Fees There shall be levied a golfer's environmental fee amounting to Twenty Pesos (PhP20.00) to every player every round of golf. 5.10.02. Collection of Fees CHDTIS All owners of golf courses shall require their players to pay the corresponding amount due to them. The names of the players and the amount paid shall be listed down by the operators of golf courses to the logbook provided by the Office of the City Treasurer. On a weekly basis, a representative from the Office of the City Treasurer shall check the said logbook and shall collect from the owners of golf courses the monies paid by golf players. 5.11. Secretary's Fees 5.11.01. Imposition of Fees There shall be collected the following fees from every person requesting for copies of office records and documents from offices of the City Government; Certification and/or issuance of certified copies or other related services: 1. By the City Assessor's Office: a) Processing fee PhP50.00 b) Tax Declaration PhP50.00/t.d. c) Verification Fee PhP50.00/t.d. d) Sketch Map/Tax Map PhP20.00/page e) Ordinary Certifications (encumbrance improvements, no land holdings) PhP50.00/page f) Reclassification Fee PhP1.00/sq.m. g) Annotation Fee 1/8 of 1% of the amount of mortgage/ bail bond 2. By the Sangguniang Panlungsod: a) Resolutions and Ordinances PhP20.00/page b) Stenographic Transcripts PhP20.00/page 3. By the City Treasurer's Office: a) On Tax Payment PhP20.00/page 4. By the Office of the Register of Deeds: a) Copies of any official document in its custody PhP20.00/page 5. By the Office of the City Prosecutor: a) Clearance PhP20.00/page b) Jurat, except in affidavits supporting a criminal case PhP20.00/page c) Legal Opinion PhP20.00/page 6. By the Clerk of Court, RTC: a) Clearance PhP20.00/page b) Decisions, Order or Pleadings PhP20.00/page c) Jurat, except in affidavits supporting a criminal case PhP20.00/page 7. By the City Attorney's Office: EITcaH a) Legal Opinion PhP20.00/page b) Jurat, except in affidavits supporting a criminal case PhP20.00/page 8. By the City Veterinarian's Office: For inspection and issuance of clearance in connection with the activity of transporting outside the City the following: a) Carabaos PhP40.00/head b) Cattle/Horses PhP30.00/head c) Goats/Pigs PhP6.00/head d) Native Chicken Below 10 heads PhP1.00/head 10-50 heads PhP10.00/head 50 above PhP20.00/head e) Gamecocks/Other Fowls PhP5.00/head 9. By the City Tax Enforcement Team: For inspection and issuance of Certificate of Quarry Resources Origin (COQRO) in connection with the activity of transporting sand, gravel, and other quarry resources outside the City PhP10.00/ton or fraction thereof. 10. By the Human Resource Management Office: a) Service Record PhP20.00/page b) Certificate of Employment and Compensation PhP20.00/page 11. By the City Accounting: a) Certificate of Remittance (GSIS, PHIC, and PAG-IBIG) PhP20.00 b) BIR Certificate (VAT and WHT Quarterly) PhP50.00 Issuances of certifications and/or certified copies of official records, documents, communications, and other papers not specifically mentioned in Nos. 1 to 10 of Subsection 5.11 shall be charged PhP20.00 per page for the first two (2) copies (original and one duplicate) and any copy in excess thereof shall be charged PhP5.00 per copy. 12. By the General Services Office: a) Suppliers Annual Identification Card PhP800.00/supplier b) Processing for Initial Accreditation PhP500.00 c) Processing for Annual Renewal of Accreditation PhP200.00 d) Band Services PhP1,000.00/affair 13. By the City Library: TEIHDa a) Overdue books, Magazines, Publications, and Others PhP2.00/day each 14. By the Materials Testing Laboratory City Engineer's Office: a) Compacion Test PhP400.00/test b) Grading Services Php100.00/service c) Field Density Test PhP250.00/test d) Liquid Limit Test PhP100.00/test e) Plastic Limit Test PhP100.00/test f) Specific Gravity Test PhP100.00/test g) Absorption Test PhP100.00/test h) Abrasion Test PhP400.00/test i) Moisture Content Test PhP75.00/test 15. By the City Planning and Development Office: a) Certification of conformity to land use plans PhP100.00/each b) Other Certifications/Documents PhP20.00/each c) Technical/Consultancy Services 5% of project cost d) Preparation of Maps PhP20.00/page 16. By the Local Pre-Qualification, Bidding, and Awarding Committee (PBAC): a) Bid Proposal 1% of the total amount of the proposal 5.11.02. Time of Payment The fees shall be paid to the City Treasurer at the time of request. Receipt shall be presented to the office from which a document is being requested. 5.12. Mayor's Permit Fees 5.12.01. Imposition of Fees There shall be collected an annual fee at the rates provided hereunder for the issuance of a Mayor's permit for every person that shall conduct a business or activity within this City. a) On those engaged in the business of printing and publication PhP500.00 b) On business enjoying a franchise PhP500.00 c) On proprietors, lessors or operators of amusement places PhP500.00 d) Extraction of quarry resources PhP500.00 e) On operators of delivery trucks or vans regardless of the number of trucks or vans PhP200.00 f) Development permit fee PhP1.00/sq.m. The permit fee is payable for every separate or distinct establishment or place where the business or activity is conducted. One life of business or activity does not become exempt by being conducted with some other business activity for which the permit fee has been paid. EHITaS Any person, who is beginning to start business or will extract the aforementioned quarry resources after January 20, shall pay the full amount of the fee imposed herewith. If the application to extract said materials is filed and granted only during the fourth quarter of the year the permit fee shall be one-fourth (1/4) of the rate prescribed herein. 5.12.02. Administrative Provisions a) Application for permit; false statement. A written application for a permit to operate a business or engage in an activity shall be made in three (3) copies and file with the Office of the City Mayor. The application form shall set forth the name and residence of the applicant, the description of the business or activity, the place where it shall be conducted, and such other pertinent information or data as may be required. The permit shall be granted only if (1) the applicant therefore has no unsettled tax obligation whatsoever to the City Government; (2) zoning regulation and/or safety, health, and other requirements under existing laws or ordinances have been complied with; (3) the applicant is not disqualified under any provision of law or ordinance to establish or undertake the business or activity applied for; and (4) the applicant has not violated any ordinance or regulation governing permits granted. Any false statement deliberately made by the applicant shall constitute a sufficient ground for denying or revoking the permit, and the applicant or licensee may further be prosecuted in accordance with the penalty provided in this Tax Ordinance. b) Issuance of permit; its contents Upon approval of the application for a Mayor's permit, two (2) copies of the application duly signed by the City Mayor shall be returned to the applicant. One (1) copy shall be presented to the City Treasurer as basis for collection of the Mayor's Permit Fee and the corresponding tax. The Mayor's Permit shall be issued by the City Mayor upon presentation of receipt for the payment of the Mayor's Permit Fee and the tax, if any. Every permit issued in accordance with Subsection 5.12 shall show the name and residence of the applicant, his nationality and marital status, nature of the organization, e.g., location of the business, date of issue and expiration thereof, and other information as may be necessary. The City Mayor shall, upon presentation of satisfactory proof that the original of the permit has been lost, stolen, or destroyed, issue a duplicate of the permit upon payment of the corresponding fee of One Hundred Pesos (PhP100.00). HIaTCc c) Duration and renewal 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 thereof unless revoked or surrendered earlier. The permit issued shall be renewed within the first twenty (20) days of January. It shall have a continuing validity only upon renewal thereof and payment of the corresponding fee. d) Posting of permit Every permittee shall keep his permit posted at all timed in his place of business or office or in the absence of any fixed place of business or office he shall keep the permit in his person. The permit shall be immediately produced upon demand by the City Mayor or his duly authorized representative. e) Revocation of permit When a person doing business or engaging in an activity under the provisions of this Tax Ordinance violates any provision of Subsection 5.12; refuses to pay an indebtedness or liability to the City; abuses his privilege to do business in the City to the injury of the public morals or peace, or when a place where such business is established is being conducted in a disorderly or unlawful manner, a nuisance or permitted to be used as a resort for disorderly characters, criminals, or women of ill repute, the City Mayor may, after investigation, revoke the Mayor's Permit. Such revocation shall operate to forfeit all sums which may have been paid with respect of said privilege, in addition to the fines and imprisonment that may be imposed by the court for the violation of any provision of this Tax Ordinance or ordinances governing the establishment and maintenance of business or the conduct of activities and to prohibit any exercise thereof by the Sangguniang Panlungsod. f) Expiration of permit upon revocation or surrender Every permit shall cease to be in force upon revocation or surrender thereof. Every person holding a permit shall surrender the same upon revocation or upon closure of the business for which the permit was issued. The business shall be deemed finally closed only upon payment of all taxes or fees or charges due thereon. 5.12.03. Regulatory Provisions a) On the business of printing or publication No permit shall be issued to a person engaged in the business of printing or publication unless he presents certification from the authorized representative of the City Mayor that all safety regulations in connection with the installation of the printing machines have been complied with. b) On business with a franchise The franchise grantee shall submit a certified copy of the grant of franchise from the proper authority and a certification from the authorized representative of the Department of Labor and Employment (DOLE) that all safety requirements in connection with the business and other matters related thereto have been complied with. aTICAc c) On delivery trucks or vans Manufacturers or producers having more than one (1) truck or van delivering or distributing their products within the provincial limits shall provide all trucks or vans with "Xerox" or similar copies of their respective permits which shall be posted and displayed on the vehicles' windshields. 5.12.04. Time and Manner of Payment The fee imposed in Subsection 5.12 shall be paid to the City Treasurer upon application for a Mayor's Permit before any business or activity can be lawfully begun or pursued and within the first 20 days of January of each year in case of renewal thereof. In case of new applicants for a Mayor's Permit Fee, it shall be paid within the first 20 days of each quarter. 5.12.05. Surcharge for Late Payment Failure to pay the tax imposed in Subsection 5.12 on time shall subject the taxpayer to a surcharge of 25% of the original amount of tax due, such surcharge to be paid on the same time in the same manner as the fee is due. 5.12.06. Exemption Countryside and Barangay Business Enterprises (CBBE) and Cooperatives duly registered under Republic Act No. 6810, otherwise known as "Magna Carta for Countryside and Barangay Business Enterprises (Kalakalan 20) ", and R.A. 6938 respectively, are exempted from the payment of the Governor'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) months and four (4) years, respectively, are exempted from the payment of the fee prescribed in this Article. SECTION 6. Surcharges and Penalties on Unpaid Taxes, Fees, or Charges. There is hereby imposed a surcharge of twenty-five percent (25%) of the amount of taxes, fees or charges not paid on time and an interest at the rate of two percent (2%) per month of the unpaid taxes, fees or charges including surcharges, until such amount is fully paid but in no case shall the total interest on the unpaid amount or portion thereof exceed thirty-six (36) months. SECTION 7. Interests on Other Unpaid Revenues. Where the amount of any other revenue due to the City Government, except voluntary contributions or donations, is not paid on the date fixed in this Tax Ordinance, or in the contract, expressed or implied, or upon the occurrence of the event which has given rise to its collection, there shall be collected as part of that amount an interest thereon at the rate not exceeding two percent (2%) per month from the date it is due until it is paid, but in no case shall the total interest on the unpaid amount or a portion thereof exceed thirty-six (36) months. HCITDc SECTION 8. Penalty Clause. Any violation of the provisions of this Tax Ordinance not herein otherwise covered by a specific penalty, or of the rules and regulations promulgated under the authority of this Tax Ordinance shall, upon conviction, be punished by a fine of not less than One Thousand Pesos (PhP1,000.00) nor more than Five Thousand Pesos (PhP5,000.00),or imprisonment of not less than one (1) month nor more than six (6) months, or both, at the discretion of the court. SECTION 9. Applicability Clause. The provisions of the Local Government Code of 1991 and its Implementing Rules and Regulations on collection of taxes, remedies for collection of revenues, and other related matters shall be applicable suppletorily. SECTION 10. Separability Clause. In case any of the provisions of this Tax Ordinance shall be declared unconstitutional by the court, those provisions which are not affected thereby shall remain effective and enforceable. SECTION 11. Repealing Clause. All City ordinances, issuances/orders, rules and regulations, or parts thereof, whose provisions are in conflict with, or contrary to the provisions of this Tax Ordinance are hereby repealed, amended, and modified accordingly. SECTION 12. Effectivity Clause. This Tax Ordinance shall take effect on the next quarter following its approval and thirty (30) days after its posting at the bulletin boards of the City Government and upon publication in a newspaper of local circulation. UNANIMOUSLY APPROVED. I hereby certify to the correctness of the above quoted Tax Ordinance which was duly adopted by the Sangguniang Panlungsod during its special session held on March 10, 2010. (SGD.) FE S. JAVIER Secretary to the Sanggunian ATTESTED AND CERTIFIED TO BE DULY ADOPTED: (SGD.) HON. VALERIANO S. ENCABO City Vice Mayor/Presiding Officer APPROVED: March 11, 2010 (SGD.) HON. JENNIFER AUSTRIA-BARZAGA City Mayor