1997 Omnibus Tax Ordinance of the City of Dumaguete

November 6, 2008 Excerpt from the Minutes of the Regular Session of the Sangguniang Panlungsod of the City of Dumaguete Held at the Session Hall on November 6, 2008. RESOLUTION No. 405 Series of 2008 ( Authored by Councilor Alan Gel S. Cordova ) WHEREAS, revenue generation must be continuously attuned to local and national economic conditions; WHEREAS, the "1997 Omnibus Tax Ordinance of the City of Dumaguete" is outdated vis--vis fiscal realities. The cost of development projects and the delivery of basic services have greatly increased. Aggravating the situation is the creation of more cities which greatly dissipated the City's IRA share; WHEREAS, there is a need to improve and establish a strong revenue ordinance that can stand firm and strive to finance the operation of the City Government and meet the pressing needs of the public; WHEREFORE, on motion of Councilor Alan Gel S. Cordova , duly seconded by Councilors Noel C. de Jesus and Esperidion V. Catan , the Sangguniang Panlungsod in session assembled. RESOLVED, AS IT IS HEREBY RESOLVED, to enact the following ordinance: DUMAGUETE CITY ORDINANCE NO. 139-08 THE UPDATED OMNIBUS TAX ORDINANCE OF THE CITY OF DUMAGUETE Be it ordained by the Sangguniang Panlungsod of the City of Dumaguete, that SECTION 1. The " 1997 Omnibus Tax Ordinance of the City of Dumaguete " under Ordinance No. 125 is hereby updated, viz.: xxx xxx xxx CHAPTER V TAX ON TRANSFER OF REAL PROPERTY OWNERSHIP Section 28. Rate of Taxes . There shall be imposed, levied and collected on transfer of real property ownership in connection with the sale, donation, barter or any other mode of transferring ownership or title of real property at the rate of seventy-five percent (75%) of one-percent (1%) of the total consideration involved in the acquisition of the property or of the fair market value (FMV) thereof, as determined by the City Assessor, whichever is higher. The sale, transfer or other disposition of real property pursuant to R.A. 6657 and R.A. 7279 shall be exempt from this tax. xxx xxx xxx CHAPTER XII TAX ON BANKS AND OTHER FINANCIAL INSTITUTIONS Section 51. (A) Tax on Banks . Banking Institutions shall be taxed at the rate of 50% of 1% of the gross receipts of the preceding calendar year, but should not be less than the minimum on the following category: a. UNIVERSAL BANK - P50,000.00 b. COMMERCIAL BANKS - P40,000.00 c. SAVINGS/THRIFT BANKS - P30,000.00 d. RURAL BANKS AND THE OTHER CLASSES OF BANKS AS MAY BE AUTHORIZED BY THE MONETARY BOARD OF THE CENTRAL BANK OF THE PHILIPPINES - P20,000.00 I. Gross Receipts shall include the following : i) Interest from loans and discounts ii) Interest earned and actually collected on interbanks loans iii) Rental of property iv) Income earned and actually collected from acquired assets v) Income from sale or exchange of assets and property vi) Cash dividends earned and received on equity investments vii) Bank commissions from lending activities viii) Income component of rentals from financial leasing II. Situs of the Tax on Banks . For purposes of collection of the tax, the following shall apply: a) All transactions filed with or negotiated in the branch shall be recorded in said branch and the gross receipts derived from said transactions shall be taxable by the city where such branch is located even if the same is approved, forwarded in the main office or else. This rule shall be applied to: (1) transactions negotiated with and approved by the branch manager under his own authority; or (2) transaction filed and negotiated in the branch but being beyond the approving authority of the branch manager, are forwarded to the Head Office for final approval; (3) transaction where the stated address in the loan application of the borrower is the city where the Bank has a branch, in which case the Head Office upon approval of the loans shall credit the transaction to the Bank's Branch. (b) The gross receipts derived from transactions made by the Head Office, except gross receipts recorded in the branches, shall be taxable by the city where said Head Office is located. (c) In case there is a transfer or relocation of the Head Office or of any branch to another city or municipality, the bank shall give due notice of such transfer or relocation to the chief executive of the city concerned within fifteen (15) days after such transfer or relocation is effected. Section 51. (B) Tax on Other Financial Institutions . Which also include non-bank financial intermediaries, lending investors, finance and investment companies, pawnshops, money shops, insurance companies, stock markets, stock brokers and dealers in securities and foreign exchange, shall be taxed at the rate of Fifty-percent (50%) of one-percent (1%) of the gross receipts of the preceding calendar year but should not be less than TEN THOUSAND (P10,000.00) PESOS . Income shall be derived from interests, commissions and discounts from lending activities, income from financial leasing, dividends, insurance premiums, rental on property and profit from exchange or sale of property. CHAPTER XVII FEES AND CHARGES Section 68. Mayor's Permit Fee . h. [par. 2] The Permit Fee of . . . , banks and other financial institutions under Chapter XII, shall be: Mayor's Permit Fee for Banks: Main Office - P4,000.00 Branch - P3,000.00 Mayor's Permit Fee for Other Financial Institutions: Main Office - P3,000.00 Branch - P2,000.00 xxx xxx xxx CHAPTER XV ANNUAL FIXED TAX FOR EVERY DELIVERY TRUCK, VAN OR ANY VEHICLE OF MANUFACTURERS, PRODUCERS, WHOLESALERS, DEALERS OR RETAILERS IN CERTAIN PRODUCTS Section 57. Annual Fixed Tax for every Delivery Truck or Van or any Motorized Vehicles of Manufacturers, Producers, Wholesalers, Dealers or Retailers of any product of commerce . There is hereby imposed an annual fixed tax for every truck, van or any motorized vehicles used by manufacturers, producers, wholesalers, dealers or retailers in the delivery or distribution of distilled spirits, fermented liquors, cigars, cigarettes, sand and other quarry resources, empty bottles or any other article of commerce to sales outlets of consumers, whether directly or indirectly, within the City of Dumaguete in the following amount. ANNUAL TAX MAYOR'S PERMIT a) For delivery vans or trucks which as a gross weight of 3,000 kilograms or more 700.00 200.00 b) For jeepneys, Ford Fiera, Easy Ride and other light vehicles below 3,000 kilograms 500.00 150.00 c) For motorcabs with carriers or other light motored vehicles 100.00 100.00 d) Sticker Fee 75.00 CHAPTER XVI TAX ON BUSINESS IMPOSITION AND TIME OF PAYMENT Section 58. Imposition of Tax . There is hereby levied an annual tax on the following business undertakings at the rates prescribed herein. (a) ON MANUFACTURERS, ASSEMBLERS, REPACKERS, OR PROCESSORS OF ANY ARTICLE OF COMMERCE OF WHATEVER KIND OR NATURE, IN ACCORDANCE WITH THE FOLLOWING SCHEDULE : With gross receipts or sales for the preceding calendar year in the amount of: GROSS RECEIPTS RATE Less than 10,000.00 P259.88 10,000.00 or more but less than 15,000.00 346.50 15,000.00 or more but less than 20,000.00 475.65 20,000.00 or more but less than 30,000.00 693.00 30,000.00 or more but less than 40,000.00 1,039.50 40,000.00 or more but less than 50,000.00 1,299.37 50,000.00 or more but less than 75,000.00 2,079.00 75,000.00 or more but less than 100,000.00 2,598.75 100,000.00 or more but less than 150,000.00 3,465.00 150,000.00 or more but less than 200,000.00 4,425.75 200,000.00 or more but less than 300,000.00 6,063.75 300,000.00 or more but less than 500,000.00 8,662.50 500,000.00 or more but less than 750,000.00 12,600.00 750,000.00 or more but less than 1,000,000.00 15,750.00 1,000,000.00 or more but less than 2,000,000.00 21,656.25 2,000,000.00 or more but less than 3,000,000.00 25,987.50 3,000,000.00 or more but less than 4,000,000.00 31,185.00 4,000,000.00 or more but less than 5,000,000.00 36,382.50 5,000,000.00 or more but less than 6,500,000.00 38,390.63 6,500,000.00 or more but less than 8,000,000.00 42,820.05 8,000,000.00 or more but less than 10,000,000.00 47,250.00 10,000,000.00 or more but less than 12,000,000.00 53,550.00 12,000,000.00 or more but less than 15,000,000.00 59,850.00 15,000,000.00 or more but less than 18,000,000.00 65,835.00 18,000,000.00 or more but less than 20,000,000.00 69,825.00 In excess of P20,000,000.00, an additional tax of forty-percent of one-percent (40% of 1%). (b) ON WHOLESALERS, DISTRIBUTORS, OR DEALERS OF ANY ARTICLE OF COMMERCE, OF WHATEVER KIND OF NATURE, IN ACCORDANCE WITH THE FOLLOWING SCHEDULE : With gross receipts or sales for the preceding calendar year in the amount of: GROSS RECEIPTS NEW RATE Less than 1,000.00 P28.35 1,000.00 or more but less than 2,000.00 51.97 2,000.00 or more but less than 3,000.00 78.75 3,000.00 or more but less than 4,000.00 113.40 4,000.00 or more but less than 5,000.00 157.50 5,000.00 or more but less than 6,000.00 190.05 6,000.00 or more but less than 7,000.00 225.23 7,000.00 or more but less than 8,000.00 259.87 8,000.00 or more but less than 10,000.00 294.53 10,000.00 or more but less than 15,000.00 346.50 15,000.00 or more but less than 20,000.00 432.60 20,000.00 or more but less than 30,000.00 519.75 30,000.00 or more but less than 40,000.00 693.00 40,000.00 or more but less than 50,000.00 1,039.50 50,000.00 or more but less than 75,000.00 1,559.25 75,000.00 or more but less than 100,000.00 2,079.00 100,000.00 or more but less than 150,000.00 2,945.25 150,000.00 or more but less than 200,000.00 3,811.50 200,000.00 or more but less than 300,000.00 5,197.50 300,000.00 or more but less than 500,000.00 6,930.00 500,000.00 or more but less than 750,000.00 10,395.00 750,000.00 or more but less than 1,000,000.00 13,860.00 1,000,000.00 up to 2,000,000.00 15,750.00 For every million or fraction thereof, in excess of P2,000,000.00, an additional tax of: (a) ON WHOLESALERS, DISTRIBUTORS, OR DEALERS OF ANY ARTICLE OF COMMERCE, OF WHATEVER KIND OR NATURE, IN ACCORDANCE WITH THE FOLLOWING SCHEDULE: For every million or fraction thereof, in excess of P2,000,000.00, an additional tax of: (c) ON ESSENTIAL COMMODITIES THE TAX ON BUSINESS FOR EXPORTERS, MANUFACTURERS, MILLERS, PRODUCERS, WHOLESALERS, DISTRIBUTORS, DEALERS OR RETAILERS OF ESSENTIAL COMMODITIES ENUMERATED HEREUNDER, SHALL BE ONE-HALF (1/2) OF THE RATES PRESCRIBED UNDER SUB-SECTIONS a), b) AND d) OF THIS SECTION . 1. Rice and Corn; 2. Wheat or cassava flour, meat, dairy products, locally manufactured processed or preserved food, sugar, salt and other agricultural, marine, and fresh water products, whether in their original state or not; 3. Cooking oil and cooking gas; 4. Laundry soap, detergents, and medicine; 5. Agricultural implements, equipment and post harvest facilities, fertilizers, pesticides, insecticides, herbicides, and other farm inputs; 6. Poultry and other animal feeds; 7. School supplies; and 8. Cement. Taxpayers dealing in essential and non-essential commodities shall present their separate books of accounts for essential and non-essential items for verification when paying taxes and/or fees therefore; Provided, that, when the sales are not made separate or segregated in their books of accounts, the sales shall be treated as sales for non-essential commodities. (d) ON RETAILERS . For every million or fraction thereof in excess of P1,000,000.00, an additional tax of: Note: See separate paper (next page) for the broad and clear copy of the above table . (a) ON RETAILERS. For every million or fraction thereof in excess of P1,000,000.00, an additional tax of: xxx xxx xxx (e) (f) ON CONTRACTORS AND OTHER INDEPENDENT CONTRACTORS . This will include persons, natural or juridical, not subject to Professional Tax whose activity consists essentially of the sale of all kinds of services for a fee, regardless of whether or not the performance of the services call for the exercise or use of the physical or mental facilities of such contractor or his employees, such as, but not limited, to the following: xxx xxx xxx (1 to 12) 13. Hospitals, medical and optical clinics, dental clinics, therapeutic clinics, medical and dental laboratories; 14. Computer services establishments; 15. Internet Cafs; 16. Cable network systems; 17. Seminar, training and other teaching services (other than those offered by educational establishments); 18. All other similar activities consisting essentially of the sale of services for a fee. For purposes of this section, the tax on general engineering, general building, and specialty contractors shall initially be based on the contract price of the project. A contract for the administration and technical supervision of a project shall be subject to the business tax imposed on contractors based on the contract price. However, in the succeeding calendar year, regardless of when the business started to operate, the tax shall be based on the gross receipts for the preceding year, or any fraction thereof. xxx xxx xxx FIXED TAXES Section 62. Fixed Taxes in General . No person shall engage or operate any of the business enumerated hereunder without first paying the corresponding annual fixed tax and permit fee indicated for each type of business, viz. : ANNUAL TAX MAYOR'S PERMIT A. Tax on Fermented Liquors, Distilled Spirits and/or Wines 1. Wholesaler of Imported Liquors 3,000.00 1,000.00 2. Retailer of Imported Liquors 400.00 300.00 3. Wholesaler of Domestic Liquors 800.00 500.00 4. Retailers of Domestic Liquors 400.00 200.00 5. Wholesaler of Fermented Liquors 700.00 500.00 6. Retailer of Fermented Liquors 300.00 200.00 7. Wholesaler of "Vino" Liquors 300.00 100.00 8. Retailer of Tuba, "Basi," and/or "tapuy" 150.00 100.00 B. Tax on Tobacco 1. Retailer leaf tobacco 150.00 150.00 2. Wholesaler leaf tobacco 400.00 200.00 3. Retailer cigarettes 200.00 150.00 4. Wholesaler cigarettes 600.00 400.00 Wholesalers under this subsections (A) & (B) mean those also engaged in retailing non-essential commodities with wholesaling of liquor, tobacco and cigarettes. C. Owners or Operators of Amusement Vending Devices 1. Jukebox machine/Videoke, per machine 500.00 200.00 2. Visual entertainment machine, per machine 500.00 200.00 3. Computer/Video Game machine/Mechanical Rides, per machine 1,500.00 300.00 4. Vending/Dispensing machine [softdrinks, mineral water, etc.], [per machine] 500.00 200.00 5. Coin-operated amusement machine, per machine 500.00 200.00 D. Tax on Pleasurable or Amusement Places 1. Night or Day Clubs 10,000.00 3,000.00 2. Cocktail lounge and bar 5,000.00 2,000.00 3. Dance Halls/Cabaret 4,000.00 2,000.00 4. Social clubs and voluntary associations 1,500.00 1,000.00 5. Skating rinks 1,000.00 500.00 6. Bath houses, resorts and the like 1,500.00 1,000.00 7. Billiard or pool halls, per table 300.00 200.00 8. Mahjong Parlor: [pet table] 300.00 200.00/table 9. Bowling establishment, per lane: - Automatic 500.00 300.00 - Non-automatic 500.00 200.00 10. Circuses, carnivals, fun houses and the like 3,000.00 2,000.00 11. Merry-go-rounds, roller coasters, ferris wheels, swings, shooting galleries and other contrivances and side show booths: [Per contrivance or booth] 200.00 2,000.00 12. Theaters and Cinema houses: - Air-conditioned 2,000.00 - Non-airconditioned 1,000.00 With orchestra only with seating capacity of less than 500 persons 2,000.00 With orchestra and balcony with seating capacity of less than 500 persons 3,000.00 With orchestra and balcony with seating capacity of 1,000 or more persons 3,500.00 With loge, balcony and orchestra 3,500.00 13. Betahouse/Videohouse: - Air-conditioned 500.00 - Non-airconditioned 250.00 With seating capacity of less than 50 persons 500.00 With seating capacity of more than 50 persons 1,000.00 14. Boxing stadium, auditorium or similar establishments 1,500.00 1,000.00 15. Gymnasium, Coliseum, Concert hall 2,000.00 1,000.00 16. Race tracks/Polo grounds 4,000.00 3,000.00 17. Pelota/Tennis court 500.00 200.00 18. Golf links 5,000.00 1,500.00 19. Nursery, Dancing schools, Martial Arts schools, Schools for Languages, Driving schools, Speed Reading, EDP, Judo-Karate schools, Review schools, Computer schools, Technical and Vocational schools not regulated by the Department of Education 1,500.00 500.00 20. Body Building Gym 450.00 100.00 E. Tax on Operators or Agents of Public Utilities 1. Shipping Line (per vessel): a. Cargo Vessel 7,500.00 2,500.00 b. Passenger Vessel with capacity of less than 100 to 500 passengers 5,000.00 2,500.00 c. Passenger Vessel with capacity of 501 passengers and above 7,500.00 2,500.00 2. Land Transportation (per unit): a) With capacity of less than 10 to 30 passengers 700.00 500.00 b) With capacity of 31 passengers and above 1,500.00 500.00 c) Taxi-for-Hire/Rent-A-Car/V-Hire 1,500.00 500.00 F. Tax on privately-owned/used a) Warehouses 1,500.00 500.00 b) Terminals 5,000.00 1,000.00 xxx xxx xxx Section 63. There shall be levied and collected business taxes on the following : xxx xxx xxx (a, b & c) b. Tax on Private Cemeteries and Memorial Parks ANNUAL TAX MAYOR'S PERMIT Gross receipts for the preceding Calendar Year 2% P2,000.00 c. On Billboards, Signboards and advertisements, the following taxes are hereby prescribed xxx xxx xxx (1 to 5) ANNUAL TAX MAYOR'S PERMIT 6. Tax on Mass Display of Signs a) From 100 to 250 display signs 3,000.00 500.00 b) From 251 to 500 display signs 3,500.00 500.00 c) From 501 to 750 display signs 4,000.00 500.00 d) From 751 to 1,000 display signs 5,000.00 500.00 e) 1,001 or more display signs 9,500.00 500.00 xxx xxx xxx Section 66. Other Fixed Taxes . a. Ovens 1) Less than one (1) meter in diameter 200.00 100.00 2) One (1) or two (2) meters in diameter 500.00 150.00 3) More than two (2) meters in diameter 700.00 200.00 b. Lumberyard 1,000.00 200.00 c. Gasoline Filling Station 2,000.00 1,000.00 d. Furniture Shops 600.00 250.00 e. Hauling Contractors 1,000.00 500.00 xxx xxx xxx CHAPTER XVII FEES AND CHARGES Section 68. Mayor's Permit Fee . xxx xxx xxx (a to o) (p) There shall be paid to the City Treasurer for every permit issued by the City Mayor to the owners or operators or promoters of the herein enumerated activities: Mayor's Permit (Seasonal/Daily) 1. Promoters of Basketball Exhibition, Wrestling, Boxing, Martial Arts, and the like 200.00 2. Benefit Dance 100.00 3. Parade, Procession 100.00 4. Concert 500.00 5. Rally 200.00 6. Benefit Show 200.00 7. Sponsored Disco/Ballroom Dancing 200.00 8. "Recoridas" 100.00 9. Promotions of Buy Products 100.00 10. Raffle Draws 100.00 11. Variety Show 200.00 12. Dog Racing or Show 100.00 13. Other activities not mentioned herein 100.00 Section 69. Fees and Charges . The following fees and charges shall be paid to the City Treasurer of Dumaguete as herein specified: (a) Registration Registration Fees, Per Annum: xxx xxx xxx (1 to 5) 6) Motorcab-for-Hire (MCH) Side Car Plate shall be issued at cost. LOCAL CIVIL REGISTRAR FEES Section 69(b). Local Civil Registrar Fees . The following local civil registrar fees shall be collected for each issuance of the following viz. : 1. MARRIAGE FEES a) Application for License/Applicant P100.00 b) Marriage License Certificate 100.00 c) Marriage Solemnization Fee 250.00 2. REGISTRATION OF DOCUMENTS I. Court Orders/Decrees a) Adoption/Rescission of Adoption 100.00 b) Annulment of Marriage 500.00 c) Legal Separation 300.00 d) Declaration of Nullity of Marriage 500.00 e) Change of Name 200.00 f) Correction of Entry 100.00 g) Naturalization/Cancellation 200.00 h) Custody of Minor/Guardianship 100.00 i) Court Decision recognizing or acknowledging natural children or impugning or denying recognition 100.00 j) Other Court Decrees/Orders 50.00 II. Legal Instruments a) Acknowledgement/Admission of Paternity 200.00 b) Legitimation 300.00 c) Election of Philippine Citizenship 400.00 d) Repatriation or Voluntary Renunciation of Philippine Citizenship 400.00 e) Voluntary Emancipation of Minors 100.00 f) Other Legal Documents 100.00 3. ISSUANCE OF CERTIFIED TRUE COPIES/CERTIFICATION OF ANY REGISTRATION DOCUMENT a) Certificate of Live Birth (COLB) 50.00 b) Certificate of Marriage (COM) 50.00 c) Certificate of Foundling 50.00 d) Certificate of Death/Fetal Death (COD) 50.00 e) Supplementary Reports for all Registered Certificates/Documents as additional data 50.00 f) True copies, using Printed or Civil Registry Forms 30.00 g) Transcriptions, Form 1A, 2A, 3A 30.00 h) Certification of Civil Status 30.00 i) Certificate of Non-Availability of Record 30.00 j) Photocophic or photocopy of document on file with the Civil Registry Office/copy 30.00 k) Certificate of Registration on Legal Instruments/Court Decrees 50.00 l) Machine Copy/Reproduction of Registered Legal Instruments/Court Orders (per page) 30.00 m) Certification issued for travel 75.00 n) Affidavits prepared by the Office of the Local Civil Registrar 50.00 4. FILING FEES FOR R.A. 9048 (NATIONAL LAW) a. Petition for Change of First Name 3,000.00 b. Petition for Correction of Clerical Error 1,000.00 c. Service Fee Migrant Petition I. Change of First Name 1,000.00 II. Correction of Clerical Error 500.00 d. Certificate of Finality 50.00 5. SERVICE FEE a) Annotation of Civil Registry Records on file 50.00 b) Amended Certificate of Live Birth 50.00 c) Newly Registered Certificate of Live Births, Marriages and Death 50.00 d) Request for Advance Transmittal of Newly Registered Document to Civil Registrar General Office, NSO 50.00 6. FINES Late Declaration/Registration of Births, Deaths and Marriages a. 60 days, less than 1 year 50.00 b. 100 days, over 1 year 100.00 7. CERTIFICATIONS USING SECPA (New) 100.00 8. TIME OF PAYMENT The fees shall be paid to the City Treasurer, upon order of payment issued by the City Civil Registrar before the release of the document. xxx xxx xxx CHAPTER XVII SECRETARY'S FEES Section 69(c). Imposition of Fees . There shall be collected the following fees from all persons requesting for a copy of office records and documents from offices of the Dumaguete City Government. 1. For each certificate of correctness (with seal of office written on copy or attached thereto); per copy 25.00 2. For every 100 words or fraction thereof (not involving the certificate and any notation) 25.00 3. When copy to be furnished is in printed form, in whole or in part, for each page 25.00 4. Xerox or any other copy produced by copying machine, per page 15.00 5. Fees for verification of records 25.00 6. Certified true copies of Tax Declaration or any document, per page 25.00 7. Certification fees (with or without properties) 50.00 8. Annotation fees of any document 30.00 9. Certification as to sketch or location plan including tax map 100.00 10. Research fee (prior records) 50.00 11. For every issuance of a certificate in any of the foregoing: a) transport of meat (such as beef, pork and poultry) and likewise dogs to the different provinces, cities, municipalities of the Philippines 30.00 b) transport of foodstuffs, and other marine products 30.00 c) Mayor's Clearance 25.00 d) PLEB Clearance 25.00 e) Tax Clearance 25.00 f) All other clearances/certification issued by the different offices of the City Government of Dumaguete 25.00 12. Time of Payment . The Secretary's Fee shall be paid to the City Treasurer at the time the request, written or otherwise, for the issuance of a copy of any city record or document is made. xxx xxx xxx Section 69(d). Police Clearance Fees . The following police clearance fees shall be collected for each issuance thereof. 1) For passport or visa application 170.00 2) For employment, scholarship, study grant, for other purposes not herein specified 30.00 3) For firearms permit application 150.00 4) For change of name 200.00 5) For application of Filipino citizenship 400.00 6) For legal adoption 150.00 7) For Certification that the document is a certified true copy 30.00 8) Verification fee 20.00 xxx xxx xxx Section 69(f). Cemetery Fees . The following cemetery fees shall be collected for the use of cemetery lot or grave. FEE 1. Permit fee for cadaver disposition, etc. a) Burial Permit 75.00 b) Exhumation of cadaver 300.00 c) Disinterment 100.00 d) Cremation 300.00 e) Embalming Permit 50.00 f) Post Mortem Examination Local residents [new] 500.00 Foreign residents [new] 1,000.00 g) Entrance from another municipality/city/province 100.00 h) Transfer to another municipality/city/province 100.00 2. For the lease of each niche or graveyard in any city cemeteries ADULTS: a. Niche (1st layer) 350.00 b. Niche (2nd to 4th layer) 250.00 c. Graveyard (1st layer) 450.00 d. Graveyard (2nd to 3rd layer) 350.00 CHILDREN: a. Niche (1st layer) 350.00 b. Niche (2nd layer) 250.00 c. Graveyard (1st layer) 300.00 d. Graveyard (2nd layer) 250.00 xxx xxx xxx Section 69(h). Sanitary Inspection and Health Certificate Fees . I. Sanitary Inspection Fee . Every owner/operator of business, industrial, commercial, or agricultural establishments, accessories, buildings or houses for rent shall secure sanitary certificate or permit for the purpose of supervision and enforcement of existing rules and regulations on sanitation and safety of the public upon payment to the City Treasurer of an annual fee in accordance with the following schedule. a) Financial institutions such as banks, pawnshops, money shops, insurance companies, finance and other investment companies, dealers of securities and foreign exchange dealers and lending investors: Main Office 300.00 Every branch office 300.00 b) Gasoline service and filing stations 400.00 c) Private hospitals 500.00 d) Medical clinics and dental & animal hospitals [all non-food establishments] 300.00 e) Dwellings and other spaces for lease or rent Hotels, motel, apartels, pension inn, dive inns: [Hotel, Motel & restaurants] - With 100 or more rooms 500.00 - With 25 to 99 rooms 350.00 - With less than 25 rooms 200.00 Apartments, per door 50.00 Houses for rent 100.00 Dormitories, lodging or boarding houses with accommodations for: - 40 or more boarders or lodgers 200.00 - 15 to 39 boarders or lodgers 150.00 - Less than 15 boarders or lodgers 100.00 f) Institutions of learning - less than 10 rooms 200.00 - 10 to 20 rooms 300.00 - more than 20 rooms 400.00 g) Media facilities 250.00 h) Telegraph, teletype, cable and wireless communication companies 300.00 i) Telephone, electric and power companies: - Main Office 300.00 - Every branch office 300.00 j) Administration, display offices and/or offices of professionals 100.00 k) Peddlers 50.00 l) Manufacturers, producers, foundry shops, laboratories, privately owned markets, shopping centers and warehouses 500.00 m) Sauna baths/massage clinics 150.00 n) Day/night clubs, super clubs and cocktail lounges 500.00 o) Amusement places, such as theaters, coliseums, operators of golf course, cockpit arenas, stadia 500.00 p) Other amusement places not mentioned above 300.00 q) Importer, exporter and wholesaler 500.00 r) Public eating places, such as restaurant, refreshment parlor, carinderia, "painitan" etc. 1. with 30 or more personnel 400.00 2. with less than 30 personnel 200.00 3. those inside the Public Market 150.00 s) Establishments offering services such as welding, tailoring, barbering, beauty parlors, and other similar services 150.00 t) Contractors 300.00 u) Funeral parlors 500.00 v) Vendors of essential commodities [such as fish, meat, fruits and vegetables] 150.00 w) Retailers and other establishments not included in the above 150.00 x) Toilet construction 50.00 y) User Charges: a) Food Handling Seminar fee 50.00 b) STI/HIV/AIDS Seminar fee 50.00 c) Insert and Vermin Control fee 150.00 z) All other business, industrial, commercial, agricultural establishments not specifically mentioned above: a) with an area of 1,000 sq.m. or more 600.00 b) 500 sq.m. or more but less than 1,000 sq.m. 500.00 c) 200 sq.m. or more but less than 500 sq.m. 400.00 d) 100 sq.m. or more but less than 200 sq.m. 300.00 e) 50 sq.m. or more but less than 100 sq.m. 200.00 f) 25 sq.m. or more but less than 50 sq.m. 150.00 g) 10 sq.m. or more but less than 25 sq.m. 80.00 h) Less than 10 sq.m. 50.00 aa) Registration fee (Food handling seminar) 50.00 bb) Water sampling fee and analysis bb.1) Total Coliform 70.00 bb.2) Fecal Coliform 100.00 In cases where a single person, partnership, or corporation conducts or operates two or more businesses on one place or establishment, the sanitary inspection permit fee shall be imposed on the business with the highest rate. cc) Occupancy sanitary permit fees shall be imposed on newly constructed buildings/dwelling houses, as follows: cc.1) Residential 100.00 cc.2) Commercial 300.00 cc.3) Industrial 400.00 During the processing of the Building Permit application for the same should pass through the City Health Officer. II. Puericulture Center Service Fee : 1. Routine Stool Examination 50.00 2. Sputum Examination (AFB EXAM) 3. Stool Examination for amoeba 50.00 4. Routine Urinalysis 50.00 5. Gram Stain for Gonorrhea 50.00 6. Pap Smear 60.00 7. Pregnancy Test 60.00 8. Skin slit smear for leprosy 9. Skin scraping for fungal examination 60.00 10. CBC and Platelet Count 100.00 11. CBC/RBC/WBC 100.00 12. Hemoglobin and Hematocrit 50.00 13. Platelet Count 50.00 14. Blood Typing (no reagent) 35.00 15. Wet mount 20.00 16. AFB Stain [free] 17. FBS no reagent 75.00 18. Hepatitis Bs Antigen 150.00 19. ECG 100.00 20. Dental Certification 50.00 21. Dental Fee: a) Tooth Extraction 75.00 b) Permanent Filling 75.00 c) Temporary Filling 75.00 d) Prophylaxis 75.00 e) X-ray 80.00 22. Blood Chemistry: a) Lipid profile 360.00 b) Total Cholesterol 120.00 c) HDL 140.00 d) Triglycerides 120.00 e) SGOT 140.00 f) SGPT 140.00 g) BUN 95.00 h) Creatinine 80.00 i) Uric Acid 100.00 j) Alkaline phosphatase 150.00 k) Total Protein (CHOM) no reagent 150.00 l) Albumen no reagent 150.00 m) Rapid Plasma Reagin no reagent 75.00 n) Social Hygiene Clinic (Package) 150.00 1) Urinalysis 2) Gram Stain 3) Wet Mount o) Medico-legal Fee 50.00 p) Clinical Services: 1) Registration 20.00 2) Normal Delivery Fee (Dgfe. Res.) 500.00 3) Abnormal Delivery Fee (Non-resident) 1,000.00 4) Local Anesthesia 50.00 5) Hygiene Fee 200.00 6) Emergency Room Fee a) Suturing of small wounds 50.00 b) Suturing of big wounds 100.00 c) Wound Dressing 50.00 7) Suture Removal 50.00 8) Circumcision 200.00 q) Affiliation fee for Nursing and Allied Services Students 20.00/hr. III. Health Certificate Fee . All persons employed in business establishments engaged in food, entertainment, and personal services are required to undergo medical and physical examination given by government hospitals, medical clinics, and those private hospitals and medical clinics that may be accredited for the purpose. Based on a favorable results of the medical and health examination and upon payment of an annual fee of fifty pesos (P50.00) to the City Treasurer, the applicant shall be issued a chronologically numbered and serialized health certificate. The City Health Office shall keep a file copy of the results of the medical and physical examination. All will be required to pay P50.00 A. Entrance and Inspection Fees for Food Products 1. For every shipment of hides [carabaos, cows, pigs, goats, etc.] 75.00 2. For every "taro" of salted fish 10.00 3. For every standard box of dried fish 20.00 4. For every standard basket, box or container of fruits and the like 10.00 5. For every big basket, box or tins of bread 10.00 6. For every big "kaing" or tin of bread, fish or "uyap" 10.00 7. For every box with a capacity of 30 kgs. or fraction thereof 20.00 8. For every "kaing" of banana of 1,000 pcs. 10.00 9. For every crate of banana of 10,000 pcs. 50.00 10. For every container can of fruits 30.00 11. For every kilo or a fraction thereof of meat, prawns and other marine products 1.00 12. Fruits, regardless of "kaing" size 10.00 13. For every "kaing" of cabbage and vegetable products 10.00 14. For every certificate issued for the transport of foodstuff such as popsicles or icedrops, bakeries and marine products 30.00 15. Inspection fee for the application of retirement of business, compliance of zoning ordinance, for the reassessment of real properties, and other activities not covered by any other inspection fees which will require ocular inspection by any city government agency 30.00 16. For every sack of [50 kilo bag] of crushed ice 0.25 For every can [block size 11" x 22" x 51"] of ice 1.00 17. For every container [20 liter] of seawater 0.25 B. Delivery Fess for incoming marine products to the Fish Section of Building 1 from the Fish Terminal . - Per kilo or a fraction thereof 0.15 C. Evisceration (Lapa) Fees for every large fish brought inside the lapa-an area for the removal of vital organs, such as gills and entrails and/or to be cut into desired sizes . - Per kilo or a fraction thereof 0.25 xxx xxx xxx CHAPTER XVII FEES AND CHARGES Section 69(j). Rental Fees of City-Owned Properties, Buildings and Facilities , per day , hereunder specified: TAX 1. City Quadrangle/Quezon City Ballfield : a) Using Electrical Lights and Water facilities 1,000.00 b) Without Lights and Water 750.00 2. School Buildings : a) Using Electrical Lights and Water facilities 500.00 b) Without Lights and Water 300.00 3. Market Auditorium : a) Using Electrical Lights and Water facilities 1,500.00 b) Without Electricity/Water 750.00 c) Rental of Chairs 10.00 4. Other Public Buildings : a) Using Electrical Lights and Water facilities 700.00 b) Not using Electrical Lights 500.00 c) Rest Rooms (Kiwanis Stage) 5.00/person 5. Other City-Owned Real properties : a) Using Electrical Lights and Water facilities 500.00 b) Not using Electrical Lights 300.00 6. Parking Fees for spaces surrounding the Quezon Park : a) First 3 hours 10.00 b) Every hour thereafter 5.00 Section 69 (k). Rental Fees for the Use of Sound System for private use : a) With Disco Lights (Whole Night) 2,000.00 b) Without Disco Lights (Day and Night) 1,500.00 In case the barangay uses the sound system, the barangay will shoulder the overtime payment of the operators. xxx xxx xxx CHAPTER XVII BUILDING PERMIT FEES Section 70. The Building Permit Fee includes the excavation fee for foundation . However, while the application is still being processed, the Building Official may allow excavation for foundation and basement, for which the following fees shall be charged: a) Excavation for Foundation per cu.m. of excavation 3.00 b) Excavation for Basement per cu.m. of excavation 3.00 The fee therefore shall be deducted from the total building permit fees. A. CATEGORY I . Construction/addition/renovation/alteration of building under this category shall be assessed according to the following rates: AREA (in sq. m.) a) Original complete construction up to 20 sq. m. 2.10 b) Addition/renovation/alteration up to 20 sq.m. (Regardless of floor area of original construction) 2.40 c) Above 20 sq.m. up to 50 sq.m. 3.40 d) Above 50 sq.m. up to 100 sq.m. 4.80 e) Above 100 sq.m. up to 150 sq.m. 6.10 f) Above 150 sq.m. 7.20 For Category I buildings the area and the rate corresponding to the proper area bracket are multiplied directly. B. CATEGORY II . Construction/addition/renovation/alteration of building under this category shall be assessed according to the following rates: AREA (in sq. m.) a) [Up to 5,000] Up to 500 23.00 b) [Above 5,000 up to 6,000] Above 500 up to 600 22.00 c) [Above 6,000 up to 7,000] Above 600 up to 700 20.50 d) [Above 7,000 up to 8,000] Above 700 up to 800 19.50 e) [Above 8,000 up to 9,000] Above 800 up to 900 18.00 f) [Above 9,000 up to 10,000] Above 900 up to 1,000 17.00 g) [Above 10,000 up to 15,000] Above 1,000 up to 1,500 16.00 h) [Above 15,000 up to 20,000] Above 1,500 up to 2,000 15.00 i) [Above 20,000 up to 30,000] Above 2,000 up to 3,000 14.00 j) [Above 30,000] Above 3,000 12.00 Computation of the building permit fee for Category II building is cumulative. The total area is split up into sub-areas corresponding to the area brackets indicated in the table above. Each sub-area and the fee corresponding to its area bracket are multiplied together. The building permit fee is the sum of the individual products. C. CATEGORY III . Construction/addition/renovation/alteration of building under this category shall be assessed according to the following rates: AREA (in sq. m.) i) [Up to 5,000] Up to 500 12.00 j) [Above 5,000 up to 6,000] Above 500 up to 600 11.00 k) [Above 6,000 up to 7,000] Above 600 up to 700 10.20 l) [Above 7,000 up to 8,000] Above 700 up to 800 9.60 m) [Above 8,000 up to 9,000] Above 800 up to 900 9.00 n) [Above 9,000 up to 10,000] Above 900 up to 1,000 8.40 o) [Above 10,000 up to 15,000] Above 1,000 up to 1,500 7.20 p) [Above 15,000 up to 20,000] Above 1,500 up to 2,000 6.60 q) [Above 20,000 up to 30,000] Above 2,000 up to 3,000 6.00 r) [Above 30,000] Above 3,000 5.00 D. CATEGORY IV . Construction/addition/renovation/alterations of buildings/structures under this category for agricultural purposes (includes greenhouse, granaries, barns, poultry houses, piggeries, hatcheries, stables, cowsheds and other structures for the storage of agricultural products and the like) shall be assessed according to the following rates: AREA (in sq. m.) Rate of Fee per sq. m. a) [Up to 20] Up to 20 3.00 b) [Above 20 up to 500] Above 20 up to 50 5.20 c) [Above 500 up to 1,000] Above 50 up to 100 8.00 d) [Above 1,000 up to 5,000] Above 100 up to 150 8.20 e) [Above 5,000 up to 10,000] f) [Above 10,000] Above 150 8.40 E. CATEGORY V . Construction/addition/renovation/alteration of buildings/structures under this category shall be assessed in accordance with the following: a) Buildings belonging to Division I of Group J Occupancies such as private garages and carports (excluding sheds and agricultural buildings grouped under Category IV) shall be charged 50% of the rate of the principal building of which they are accessories. b) All parts of buildings which are open on two or more sides, such as balconies, terraces, lanais and the like, shall be charged 50% of the rate of the principal building of which they are a part. c) Aviaries, aquariums, zoo structures and the like shall be charged in accordance with the rates for agricultural structures. Footings or foundations of buildings/structures permitted under Section 1002 of the Building Code: Per sq.m. or fraction thereof of footing or foundation encroachment 250.00 Buildings with a height of more than eight (8) meters shall be charged an additional fee of twenty-five centavos (P0.25) per cubic meter above eight (8) meters. The height shall be measured from the ground level up to the bottom of the roof slab or the top line of girt, whichever applies. Alteration/renovation/improvement on vertical dimensions of buildings/structures, such as facades, exterior and interior walls, shall be assessed in accordance with the following rate: Per sq. m. of vertical area 5.00 Alteration/renovation/improvement on horizontal dimensions of buildings/structures, such as floorings, ceilings and roofing shall be assessed in accordance with the following [percentage of the fees prescribed whichever Category applies:] rate: [Concrete, bricks or tiles and the like] Per sq. m. of horizontal area 5.00 DEMOLITION/MOVING OF BUILDINGS/STRUCTURES : a) Demolition Fee, per sq.m. of area involved 3.00 b) Moving Fee, per sq.m. of area of building/structure to be moved 3.00 ANCILLARY STRUCTURES : 1) Banks and Records Vaults, per cu. m. or fraction thereof 20.00 2) Swimming Pools: a) Residential, per cu. m. or fraction thereof 3.00 b) Commercial, per cu. m. or fraction thereof 36.00 c) Social/Institutional, per cu. m. or fraction thereof 24.00 Swimming pools improvised from local indigenous materials such as rocks, stones and/or small boulders and with plain cement flooring shall be charged 50% of the above rates. Ancillary structures to swimming pools, such as shower rooms, locker rooms and the like shall be charged 50% of the rates corresponding to the Category of swimming pool. CONSTRUCTION OF FIREWALL SEPARATE FROM THE BUILDING : Per sq.m. or fraction thereof 3.00 Provided that the minimum fee shall be 48.00 CONSTRUCTION/ERECTION OF TOWERS including Radio and TV Towers, water tank supporting structures and the like: Self-supporting Trilon (Guyed) a) Residential 500.00 150.00 b) Commercial/Industrial 1) Up to 10 meters in height 2,400.00 240.00 2) Every meter or fraction thereof in excess of ten (10) meters 120.00 12.00 c) Institutional 1) Up to 10 meters in height 1,800.00 120.00 2) Every meter or fraction thereof in excess of 10 meters 120.00 12.00 COMMERCIAL/INDUSTRIAL STORAGE SILOS : 1) Up to 10 meters in height 2,400.00 2) Every meter or fraction thereof in excess of 10 meters 150.00 CONSTRUCTION OF SMOKESTACKS AND CHIMNEYS FOR COMMERCIAL/INDUSTRIAL USE : a) Smokestacks : 1) Up to 10 meters in height, measured from the base 240.00 2) Every meter or fraction thereof in excess of 10 meters 12.00 b) Chimneys : 1) Up to 10 meters in height, measured from the base 48.00 2) Every meter or fraction thereof in excess of 10 meters 2.00 CONSTRUCTION OF COMMERCIAL/INDUSTRIAL FIXED OVENS : Per sq. m. or fraction thereof of interior floor area 48.00 CONSTRUCTION OF INDUSTRIAL KILN/FURNACE : Per cu. m. or fraction thereof of volume 12.00 Furnace connected with the boilers are exempt from this fee. The fee for the boiler includes the fee for the furnace. CONSTRUCTION OF REINFORCED CONCRETE TANKS FOR CATEGORY I BUILDINGS : a) Up to 2 cu. m. 12.00 b) Every cu. m. or fraction thereof in excess of 2 cu. m. 12.00 CONSTRUCTION OF WASTE TREATMENT TANKS : (Including Sedimentation can Chemical Treatment Plants) Per cu. m. of volume 7.00 CONSTRUCTION OF STEEL TANKS FOR COMMERCIAL/INDUSTRIAL USE : a) Above ground : 1) up to 10 cu. m. 480.00 2) Every cu m. or fraction thereof in excess of 10 cu. m. [up to 100 cu. m.-existing] 48.00 b) Underground : 1) Up to 20 cu. m. 540.00 2) Every cu. m. or fraction in excess of 20 cu. m. 24.00 PULL-OUTS AND REINSTALLATION OF COMMERCIAL/INDUSTRIAL STEEL TANKS : a) Underground : Per cu. m. or fraction thereof of excavation 3.00 b) Saddle or Testle mounted horizontal tanks : Per cu. m. or fraction thereof of volume of tank 3.00 BOOTHS, KIOSKS, PLATFORMS, STAGES AND THE LIKE : a) Construction of permanent type of booths, kiosks, platforms, stages and the like Per sq.m. or fraction thereof of floor area 10.00 b) Construction of temporary type booths, kiosks, platforms, stages, field offices, laborer's quarters and the like : Per sq.m. or fraction thereof of floor area 5.00 c) Inspection of knock-down type temporary booths, platform, stages and the like : Per unit 24.00 CONSTRUCTION OF TOMBS AND CANOPIES, MAUSOLEUMS AND NICHES IN CEMETERIES AND MEMORIAL PARKS : Area Rate of fee Per sq.m. 1) Plain tombs, cenotaphs or monuments without backdrop wall, canopy or roofing 5.00 2) Canopied tombs, whether partially or totally roofed over, per sq.m. of covered area 5.00 3) Semi-enclosed mausoleum, whether canopied or not, per sq.m. of built-up area 5.00 4) Totally enclosed mausoleums, per sq.m. of floor area 12.00 5) Multi-level interment niches, per sq.m. of floor area, per level 5.00 Section 71. Repairs on Buildings and Structure Fee . There shall be imposed, levied and collected by the City of Dumaguete on the following: CATEGORIES I, II, III, IV, V a) Repairs costing up to P5,000.00 Exempted b) Repairs costing more than P5,000.00 1% of the estimated cost of repair Section 72. Sanitary, Plumbing Permit Fees . There shall be imposed, levied and collected Sanitary/Plumbing permit Fees on the following: Installation Fees : a) One unit, composed of one water closet, two floor drains, one lavatory, two faucets and one shower head. 31.00 b) Every fixture in excess of one unit : 1. Every water closet 7.00 2. Each floor drain 3.00 3. Each sink 3.00 4. Each lavatory 7.00 5. Each faucet 2.00 6. Each shower head 2.00 7. Each slop sink 7.00 8. Each urinal 4.00 9. Each bath tub 7.00 10. Each grease trap 7.00 11. Each garage trap 7.00 12. Each bidette 4.00 13. Each dental cuspidor 4.00 14. Each gas-fired water heater 4.00 15. Each drinking fountain 2.00 16. Each bar or soda fountain drink 4.00 17. Each laundry sink 4.00 18. Each laboratory sink 4.00 19. Each fixed-type sterilizer 2.00 20. Each water meter 2.00 c) Construction of septic vault : 1. Up to 5 cu. m. of digestion chamber 24.00 2. Every cu. m. or fraction thereof in excess of 5 cu. m. 7.00 Section 73. Electrical Permit Fees . The following schedule shall be used for computing electrical fees in residential, institutional, commercial and industrial structures: a) Total Connected Load (kVA) FEE i. 5 kVA or less 200.00 ii. Over 5 kVA to 50 kVA 200.00 + 20.00/kVA iii. Over 50 kVA to 300 kVA 1,100.00 10.00/kVA iv. Over 300 kVA to 1,500 kVA 3,600.00 5.00/kVA v. Over 1,500 kVA to 6,000 kVA 9,600.00 2.50/kVA vi. Over 6,000 kVA 20,850.00 1.25/kVA NOTE: Total Connected Load as shown in the load schedule. b) Total Transformer/Uninterrupted Power Supply (UPS)/Generator Capacity (kVA) FEE i. 5 kVA or less 40.00 ii. Over 5 kVA to 50 kVA 40.00 + 4.00/kVA iii. Over 50 kVA to 300 kVA 220.00 2.00/kVA iv. Over 300 kVA to 1,500 KVA 720.00 1.00/kVA v. Over 1,500 kVA to 6,000 kVA 1,920.00 0.50/kVA vi. Over 6,000 kVA 4,170.00 0.25/kVA NOTE: Total Transformer/UPS/Generator Capacity shall include all transformer, UPS and generators which are owned/installed by the owner/applicant as shown in the electrical plans and specifications . c) Pole/Attachment Location Plan Permit i. Power Supply Pole Location 30.00/pole ii. Guying Attachment 30.00/attachment This applies to designs/installations within the premises. d) Miscellaneous Fees: Electric Meter for union separation, alteration, reconnection or relocation and issuance of Wiring Permit : Use or Character of Occupancy Electric Meter Wiring Permit Issuance Residential 15.00 15.00 Commercial/Industrial 60.00 36.00 Institutional 30.00 12.00 e) Formula for Computation of Fees : The Total Electrical Fees shall be the sum of paragraphs a to d of this Section. f) Forfeiture of Fees If the electrical work or installation is found not in conformity with the minimum safety requirements of the Philippine Electrical Codes and the Electrical Engineering Law (RA 7920), and the Owner fails to perform corrective actions within the reasonable time provided by the Building Official, the latter and/or their duly authorized representative shall forthwith cancel the permit and the fees thereon shall be forfeited. Section 74. Mechanical Permit Fees . There shall be imposed, levied and collected Mechanical Permit Fees on the following: a) Refrigeration, Air Conditioning and Mechanical Ventilation : 1. Refrigeration (cold storage), per ton or fraction thereof 40.00 Household refrigerators, freezers, fans, etc. used in single detached or duplex family dwelling are exempted from Permit Fees . 2. Ice Plants, per ton or fraction thereof 60.00 3. Package and Centralized air-conditioning systems: a) Up to 100 tons, per ton 90.00 b) Every ton or fraction thereof above 100 tons 40.00 4. Window type air-conditioning, per unit 60.00 Window type air conditioners used in single detached or duplex family dwellings are exempted from Permit fees . 5. Mechanical ventilation, per HP or fraction thereof of blower or fan, or metric equivalent 40.00 In a series of AC/REF systems located in one establishment, the total installed tons of refrigeration shall be used as the basis of computation for purposes of installation/inspection fees, and shall not be considered individually . b) Escalators and Moving Walks : 1. Up to [50-existing] 20 lineal meters, per lineal meter or fraction thereof 20.00 2. Every lineal meter or fraction thereof in excess of [50-existing] 20 lineal meters 10.00 c) Elevators, per unit 1. Passenger Elevator 5,000.00 2. Freight Elevators 5,000.00 3. Motor driven dumbwaiters 600.00 4. Construction elevators for materials 2,000.00 5. Car elevators 5,000.00 d) Boilers, per unit 1. Up to [10 HP] 7.5 kw 500.00 2. Above [10 up to 30 HP] 7.5 kw up to 22 kw 700.00 3. Above [30 up to 50 HP] 22 kw up to 37 kw 900.00 4. Above [50 up to 70 HP] 37 kw up to 52 kw 1,200.00 5. Above [70 up to 90 HP] 52 kw up to 67 kw 1,400.00 6. Above [990 up to 100 HP] 67 kw up to 74 kw 1,600.00 7. Every [HP above 100 HP] kw above 74 kw 5.00 Boiler rating shall be computed on the basis of 1 sq.m. of heating surface for 1 boiler HP . e) Pressurized Water Heaters, per unit 200.00 Pressurized water heaters used in single-detached or duplex family dwellings are exempted from permit fees . f) Water pumps and sewage pumps for buildings/structures used for commercial/industrial purposes, per unit : Per [HP] kw or fraction thereof 60.00 g) Automatic fire extinguishers, per sprinkle head 4.00 h) Stationery Standby Generating Sets, per [unit] kw : 1. Up to [10 HP] 50 kw 25.00 2. Above [10 HP to 30 HP] 50 kw to 100 kw 20.00 3. Every kw above 100 kw 3.00 i) Compressed Air, Vacuum, Institutional and/or Industrial Gases, per outlet 20.00 j) Other Internal Combustion Engines, including cranes, forklifts, loaders, pumps, mixers registered with LTC, per kw 1. Up to [10 HP] 50 kw 10.00 2. Above [10 HP to 30 HP] 50 kw to 100 kw 15.00 3. Every kw above 100 kw 3.00 k) Pressured Vessels : Per cu.m. or fraction thereof 60.00 l) Other Machinery/Equipment for Commercial/Industrial use not elsewhere specified per HP or fraction hereof 60.00 m) Pneumatic tubes, conveyors, monorails for materials handling, per lineal meter 10.00 Section 75. Fencing Permit Fees . There shall be imposed, levied and collected Fencing Permit Fees on the following: a) Fences made of indigenous materials and/or barbed wire, chicken wire, hog wire 2.40 b) Fences up to 1.80 meters in height, made of materials other than those mentioned above, per lineal meter or fraction thereof 3.00 c) Fences in excess of 1.80 meters in height, made of materials other than those mentioned above, per lineal meter or fraction thereof 4.00 CONSTRUCTION OF SIDEWALKS : a) Up to 20 sq.m. 24.00 b) Every sq.m. or fraction thereof in excess of 20 sq.m. 3.00 Paved areas intended for commercial/industrial/social/institutional use, such as parking areas, gasoline station premises, skating rinks, pelota courts, tennis and basketball courts and the like : Per sq.m. or fraction thereof of paved area 3.00 Section 76. Use of Streets and Sidewalks as permitted under Chapter 11 of the Building Code and Rule IX of the Implementing Rules and Regulations . There shall be imposed, levied and collected on the use of streets and sidewalks as permitted under Chapter 11 of the Building Code and its implementing rules and regulations on the following: a) Use of sidewalk : 1. Up to 20 sq.m. of sidewalk, per calendar month 240.00 2. Every sq.m. or fraction thereof in excess of 20 sq. m. per calendar month 12.00 b) Erection of scaffoldings occupying public areas : 1. Up to 10 lineal meters of frontage, per calendar month 150.00 2. Every lineal meter or fraction thereof of frontage in excess of [20] 10 lineal meters, per calendar month 12.00 Section 77. Certificates of Use or Occupancy . There shall be imposed, levied, collected certification fee upon the issuance of Certificate of use or occupancy based on the following: A. CATEGORY I a) Building made of traditional indigenous materials as defined under Section 209 of the Code Exempted b) Buildings costing [more than P15,000.00 up to P50,000.00] P150,000 100.00 c) Building costing [more than P50,000.00 up to P100,000.00] P150,000 up to P400,000.00 200.00 d) Building costing [more than P100,000.00 up to P150,000.00] P400,000 up to P850,000.00 400.00 e) Building costing [more than P150,000.00 up to P250,000.00] P850,000 up to P1,200,000.00 800.00 f) Every million or portion thereof in excess of P1,200,000.00 800.00 B. CATEGORY II a) Building costing [up to P50,000.00] P150,000 200.00 b) Building costing [more than P50,000.00 up to P100,000.00] P150,000 up to P400,000.00 400.00 c) Building costing [more than P100,000.00 up to P250,000.00] P400,000 up to P850,000.00 800.00 d) Building costing [more than P250,000.00 up to P500,000.00] P850,000 up to P1,200,000.00 1,000.00 e) Every million or portion thereof in excess of P1,200,000.00 1,000.00 C. CATEGORY III a) Building costing [up to P50,000.00] P150,000 150.00 b) Building costing [more than P50,000.00 up to P150,000.00] P150,000 up to P450,000.00 250.00 c) Building costing [more than P150,000.00 up to P250,000.00] P400,000 up to P850,000.00 600.00 d) Building costing [more than P250,000.00 up to P500,000.00] P850,000 up to P1,200,000.00 900.00 e) [Buildings costing up to P500,000.00] Every million or portion thereof in excess of P1,200,000.00 900.00 aICcHA D. CATEGORY IV a) Buildings with floor area up to 20 sq.m. 50.00 b) Buildings with floor area above 20 sq.m. up to 500 sq.m. 240.00 c) Buildings with floor area above 500 sq.m. up to 1,000 sq.m. 360.00 d) Buildings with floor area above 1,000 sq.m. up to 5,000 sq.m. 480.00 e) Buildings with floor area above 5,000 sq.m. up to 10,000 sq.m. 200.00 f) Buildings with floor area above 10,000 sq.m. 2,400.00 E. CATEGORY V a) Garages, carports, balconies, terraces, lanais, and the like: 50% of the rate of the principal building, according to category b) Aviaries, aquariums, zoo structures and the like: Same as Category IV ANCILLARY STRUCTURES : a) Bank and Records Vaults : Per cu.m. of interior volume 2.00 b) Swimming pools, per unit : 1. Residential 2.00 2. Commercial 30.00 3. Social/Institutional 20.00 4. Improvised swimming pools made of materials listed above 50% of above rates c) Swimming pool shower rooms/locker rooms, per unit : 1. Residential 5.00 2. Commercial 15.00 3. Social/Institutional 10.00 d) Towers such as Radio and TV transmission, cell site, sign (ground or roof type) and water tank supporting structures and the like in any location shall be imposed fees as follows : 1. First 10.00 meters of height from the ground 800.00 2. Every meter or fraction thereof in excess of 10.00 meters 50.00 Section 70. Change in Use or Occupancy . There shall be imposed, levied, collected certification fee upon the issuance of Certificate of use or occupancy based on the following: a) Every sq. m. or fraction thereof of area affected 5.00 Section 79. Annual Inspection Fees . Annual Building Inspection Fees shall be collected by the Building Official at the following rates: A. CATEGORY I: a) Single detached dwelling units and duplexes Exempted b) If the owner requests building inspection the fee for each of the services enumerated below is 120.00 1. Land Use Conformity 2. Architectural Presentability 3. Structural Stability 4. Sanitary and Health Requirements 5. Fire Resistive Requirements B. CATEGORY II: a) Commercial (excluding amusement houses and gymnasia), industrial, social and institutional buildings with assessed [value] area of : 1. Up to [1 Million] 100 sq.m. 120.00 2. Above [1 Million up to 5 Million] 100 sq.m. up to 200 sq.m. 240.00 3. Above [5 Million up to 10 Million] 200 sq.m. up to 350 sq.m. 480.00 4. Above [10 Million up to 50 Million] 350 sq.m. up to 500 sq.m. 720.00 5. Above [50 Million up to 100 Million] 500 sq.m. up to 750 sq.m. 960.00 6. Above [100 Million] 750 sq.m. up to 1,000 sq.m. 1,200.00 7. Every 1,000 sq.m. or portion thereof in excess of 1,000 sq.m. 1,200.00 b) Amusement Houses, Gymnasia and the like : 1. First Class Cinematographs or theaters 1,200.00 2. Second Class Cinematographs or theaters 720.00 3. Third Class Cinematographs or theaters 520.00 4. Grandstands/Bleachers/Gymnasia and the like 720.00 Section 80. Sanitary/Plumbing Inspection Fees . There shall be imposed, levied, collected by the City Government of Dumaguete sanitary/plumbing permit fees on the following rates: a) Every inspection trip during construction 60.00 Section 81. Electrical Inspection Fees . There shall be imposed, levied and collected electrical inspection fees on the following rates: a) Every inspection trip during construction 10% of total Electrical Permit Fees Category I buildings are exempt from annual inspection . Section 82. Annual Mechanical Inspection Fees . There shall be imposed, levied, collected an annual mechanical inspection fees based on the following rates: a) Refrigeration and Ice Plant, per ton : 1. Up to 100 tons capacity 25.00 2. Above 100 tons up to 150 tons 20.00 3. Above 150 tons up to 300 tons 15.00 4. Above 300 tons up to 500 tons 10.00 5. Every ton or fraction thereof above 500 tons 5.00 Household refrigerators, freezers, fans, etc. used in single detached or duplex family dwellings are exempted from annual inspection . b) Air Conditioning Systems : 1. Window type air conditioners, per unit 25.00 Window type air conditioners used in single detached or duplex family dwellings are exempted from annual inspection 2. Package or Centralized air conditioning systems: 5.00 a) First 100 tons, per ton 25.00 b) Above 100 tons up to 150 tons, per ton 20.00 c) Above 150 tons up to 300 tons, per ton 15.00 d) Above 300 tons up to 500 tons, per ton 10.00 e) Every ton or fraction thereof above 500 tons 8.00 c) Mechanical Ventilation, per unit : 1. Up to 1 [HP] kw 10.00 2. Above 1 [HP up to 5 HP] 7.5 kw 50.00 3. Above [20 HP] 7.5 kw 20.00 d) Escalators and Moving Walks, per unit 120.00 e) Elevators, per unit : 1. Passenger elevators: a) First 5 landings 500.00 b) Each landing above the 5th landing 50.00 2. Freight elevators 400.00 3. Motor driven dumbwaiters 50.00 4. Construction elevators for materials 400.00 5. Car elevators 500.00 Additional floor stops/landings shall be inspected and charged in accordance with the above rates f) Boilers : 1. Up to [10 HP] 7.5 kw 400.00 2. Above [10 HP up to 30 HP] 7.5 kw up to 22 kw 550.00 3. Above [30 HP up to 50 HP] 22 kw up to 37 kw 600.00 4. Above [50 HP up to 70 HP] 37 kw up to 52 kw 650.00 5. Above [70 HP up to 90 HP] 52 kw up to 67 kw 800.00 6. Above [90 HP up to 100 HP] 67 kw up to 74 kw 900.00 7. Every [HP] kw in excess of [100 HP] 74 kw 4.00 Boiler rating shall be computed on the basis of one (1) sq.m. of heating surface for one (1) boiler [HP] kw g) Pressurized water heaters, per unit 120.00 Pressurized water heaters used in single detached or duplex family dwellings are exempt from inspection h) Automatic fire extinguishers, per sprinkle head 2.00 i) Water pumps and Sewage pumps for buildings/structures for commercial/industrial purposes, per [unit] kw : 1. Up to [1 HP] 5 kw 55.00 2. Above [1 HP up to 3 HP] 10 kw 90.00 3. Every [HP] kw or fraction thereof above [HP] 10 kw 2.00 Water pump and sewage pumps used in single detached or duplex family dwellings are exempt from inspection j) Standby Generating Sets, per [unit] kw 1. up to [10 HP] 50 kw 15.00 2. Above [10 HP up to 30 HP] 50 kw up to 100 kw 10.00 3. Every [HP] kw or fraction thereof above 100 [HP] kw 2.40 k) Other Internal Combustion Engines, including Cranes, Forklifts, Loaders, Pumps, Mixers, Compressors and the like, per unit : 1. Up to 10 [HP] kw 100.00 2. Every [HP] kw or fraction thereof above 10 [100 HP] kw 3.00 l) Other machinery and/or equipment for commercial/industrial use not elsewhere specified, per unit : 1. Up to 1/2 [HP] kw 8.00 2. Above 1/2 [HP] kw up to 1 [HP] kw 23.00 3. Above 1 [HP] kw up to 3 [HP] kw 39.00 4. Above 3 [HP] kw up to 5 [HP] kw 55.00 5. Above 5 [HP] kw up to 5 [HP] kw 80.00 6. Every [HP] kw or fraction thereof above [100 HP] 10 kw 4.00 m) Pressure Vessels, per cubic meter or fraction thereof 40.00 n) Pneumatic tubes, conveyors, monorails for materials handling, per lineal meter or fraction thereof 2.40 o) Testing/Calibration of pressure gauge, per unit 24.00 p) Gas Meters: Each Gas Meter tested, proved and sealed, per gas meter 30.00 q) Every inspection of mechanical rides used in amusement centers or fairs, such as ferris wheels, merry-go-rounds, roller coasters and the like, per unit 30.00 Section 83. Sign Permit Fees . There shall be imposed, levied, collected sign permit fees based on the following rates: a) Erection of supports of any signboard, billboard, marques and the like: 1. Up to 4 sq.m. of signboard area 120.00 2. Every sq.m. or fraction thereof in excess of 4 sq.m. 24.00 b) Installation Permit Fees: Per sq.m. of display surface or fraction thereof : Business Signs : 1. Neon 36.00 2. Illuminated 24.00 3. Others 15.00 4. Painted-on 9.60 Signs not exceeding 0.20 sq. m. display surface and/or temporary signs for charitable, religious and civic purposes are not required to obtain a permit. c) Annual Renewal Fees: 1. Neon signs 36.00 Provided that the minimum fee shall be 124.00 2. Illuminated signs 18.00 Provided that the minimum fee shall be 72.00 3. Others 12.00 Provided that the minimum fee shall be 40.00 4. Painted-on signs 8.00 Provided that the minimum fee shall be 30.00 Section 84. Certification Fee . There shall be imposed, levied, collected a certification fee on the following: a) Certified true copy of building permit 50.00 b) Certified true copy of Certificate of Use/Occupancy 50.00 c) Issuance of Certificate of Damage 50.00 d) Certified true copy of Certificate of Damage 50.00 e) Certified true copy of Electrical Certificate 50.00 f) Issuance of Certificate of Gas Meter Installation 50.00 g) Certified true copy of Certificate of Operation 50.00 FEES FOR SEALING AND LICENSING OF WEIGHTS AND MEASURES Section 85. Rate of Fees . Any person, partnership or corporation engaged in the business of selling goods and merchandise that are measurable by instruments of weights and measures shall have such instruments sealed and licensed before they may be used in the business and, for said purpose, shall pay to the City Treasurer the corresponding fees and Mayor's Permit in accordance with the schedules, exclusive of the sticker seals which shall be issued at cost, viz. : ANNUAL TAX MAYOR'S PERMIT a. For sealing linear metric measures: - Measures not over one (1) meter 30.00 30.00 - Measures over one (1) meter 40.00 30.00 b. For sealing metric measures of capacity: - Measures not over ten (10) liters 30.00 30.00 - Measures over ten (10) liters 40.00 30.00 c. For sealing metric instrument of weights - 3-10 kilograms 50.00 50.00 - 11-20 kilograms 75.00 50.00 - 21 and above but less than 30 85.00 50.00 - 31 but not more than 300 100.00 50.00 - 300 and above 120.00 50.00 d. For sealing apothecary balance or other balance of precision - Over 3,000 kilograms 80.00 50.00 - Over 300 to 3,000 kilograms 60.00 50.00 - Over 30 to 300 kilograms 40.00 50.00 - Over 30 kilograms or less 20.00 50.00 e. A complete set of weights for each scale or balance shall be sealed free of charge. For extra weights, the fee shall be 5.00 10.00 f. Computerized/Digital/Electronic weighing scale: - Less than 10 kilograms 200.00 100.00 - 10 kilograms and more 300.00 100.00 g. Public weighed used in weighing copra and other products by the truckload 300.00 100.00 xxx xxx xxx SECTION 2. Repealing Clause . All ordinances, rules and regulations or part thereof in conflict or inconsistent with the provisions of this Ordinance are hereby repealed, amended or modified accordingly. SECTION 3. Separability Clause . If any provision, or part hereof, is held invalid or unconstitutional, the remainder of the law or provision not otherwise affected shall remain valid and subsisting. SECTION 4. Effectivity . This ordinance shall take effect after copies of this ordinance are published in full for three (3) days in a newspaper of general circulation in the Province of Negros Oriental. APPROVED. FAVORED: Councilors Manuel T. Sagarbarria, Rommel L. Erames, Noel C. de Jesus, Franklin O. Esmea, Esperidion V. Catan, Alan Gel S. Cordova and Amy Lowel Dicen-Cordova . OPPOSED: Councilors Nilo D. Sayson, Antonio J. Remollo, Raul V. Infante and L. Athena Gene E. Duran . ABSTAINED: Councilor Rotelio U. Lumjod . CERTIFIED TRUE AND CORRECT: (SGD.) RAMON A. VILLAROSA Secretary to the Sanggunian ATTESTED: (SGD.) WOODROW S. MAQUILING City Vice-Mayor Presiding Officer APPROVED: (SGD.) AGUSTIN R. PERDICES City Mayor