The General Santos City Revenue Code of 1996

December 14, 1995 GENERAL SANTOS CITY ORDINANCE NO. 001-96 AN ORDINANCE APPROVING THE 1996 REVENUE CODE OF THE CITY OF GENERAL SANTOS Be it ordinated by the Sangguniang Panlungsod of General Santos City, that: CHAPTER I General Provisions ARTICLE A Short Tittle and Scope SECTION 1. Short Title . This ordinance shall be known as "THE GENERAL SANTOS CITY REVENUE CODE OF 1996." SECTION 2. Scope . This ordinance shall govern the levy, assessment and collection of taxes, fees, charges, and other, impositions within the jurisdiction of the City of General Santos. It shall apply to all persons engaged in any occupation or business, or exercising privileges within the City, the imposition of fees and charges for services rendered in connection with any business and occupation being conducted therein; and all acts and transactions performed or to be carried out within its territorial limits, irrespective whether they are temporary, transitory or partly being done in another city, province, municipality or jurisdiction, and upon which acts or transactions, taxes, fees or charges shall be levied, by virtue thereof, for local public purposes. ARTICLE B Definition of Terms and Rules of Construction SECTION 3. Definitions . When used in this ordinance: Accesoria or Row House A house of not more than two-storeys, composed of a row or dwelling units entirely separated from one another partly wall or walls and with an independent entrance for each dwelling units. Accessory Building A building subordinate to the main building on the same lot and used for purposes customarily incidental to those of the main building such as servants quarter, garage, pump house, laundry, etc. Acquisition Cost For newly acquired machinery not yet depreciated and appraised within the years of its purchase, refers to the actual cost of the machinery to its present owner, plus the cost of transportation, handling and installation at the present site. Actual Use Refers to the purpose which the property is principally or predominantly utilized by the person in possession thereof. Ad Valorem Tax Is a levi on real property determined on the basis of a fixed proportion of the value of the property. Addition Any new construction which increases the height or area of the existing building structures. Admission Fee Means the amount paid or any consideration given for entrance, seats, tables or similar accommodations, reserved or otherwise, in an amusement place, irrespective of whether or not an admission ticket is issued in exchange of such admission fee or consideration. Advertising Agency Includes all persons that are engaged in the business of advertising for others by means of billboards, posters, placards, notices, signs, directories, pamphlets, leaflets, handbills, electric or neon lights, air planes, balloons or other media, whether in pictorial or reading form. Advertising Sign A sign that direct attention to a business, profession, commodity, service or entertainment conducted, sold or offered at a place other than where the business, profession, etc. is located. An off-premise sign. Agricultural Building Designed and constructed to house farm implements, hay, grain, poultry, livestock or other horticultural products. This structure shall not be a place of human habitation or a place of employment where their agricultural products are processed, treated or packaged, nor shall it be used by the public. Agricultural Land Is land devoted principally to the planning of trees, raising of crops, livestock and poultry, livestock and poultry, dairying, salt making, inland fishing and similar aqua culture activities, and other agricultural activities, and is not classified as mineral, timber, residential, commercial or industrial land. Agricultural Products Includes the yield of the soil such as corn, rice, wheat, rye, hay, coconuts, sugar cane, tobacco, root crops, vegetables, fruits, flowers, and their by-products; ordinary salt; all kinds of fish, poultry; and livestock and animal products, whether in their original form or not. The phrase "whether in their original form or not" refers to the transformation of said products by the farmer, fisherman, producer or owner through the application of processes to preserve or otherwise to prepare said products for the market such as freezing, drying, salting, smoking or stripping for purposes of preserving or otherwise preparing such products of the market. To be considered an agricultural product whether in its original form or not, its transformation must have been undertaken by the farmer, fishermen, producer or owner. Agricultural products as defined include those that have undergone not only simple but even sophisticated process applying advance technological means in packaging like chicken or ground coffee in plastic bags or Styrofoam or other packaging materials intended to process and prepare the products for the market. The term "by-products" shall mean those materials which in the cultivation or processing of an article remain over, and which are still of value and marketable, like copra cake from copra and molasses from sugar cane. Alley Any public space or thoroughfare which has been dedicated or deeded to the public or public use as passageway with a width of not more than three meters. Alteration Construction in a building/structure involving changes in the materials used, partitioning, location/size or openings, structural parts, existing utilities and equipment but does not increase the overall area thereof. Amusement Is a pleasurable diversion and entertainment. It is synonymous to recreation, relaxation, avocation, pastime or fun. Amusement Places Include theaters, cinematography, concert halls, circuses and other place or amusement where one seeks admission to entertain himself by seeing or viewing the show or performance. It includes those places where there one seeks admission to entertain himself by direct participation. Ancillary Building Structure A secondary building/structure located within the same premises the use of which is incidental to that of the main building/structure. Apartment A room or suite of two or more rooms, designed and intended for, or occupied by the one family for living, sleeping, and cooking purposes. Apartment House Any building or portion thereof, which is designed, built, rented, leased, let it or hired out to be occupied, or which is occupied as the home or residence of three or more families living independently of each other and doing their own cooking in the building, and shall include flats and apartments. Appraisal Is the act or process of determining the value of property as of a specific date for a specific purposed. Arcade Any portion of a building above the first floor projecting over the sidewalk beyond the first storey wall used as protection for pedestrian. Arrastre As used in this Code, shall mean the receiving, conveying and loading of merchandise on piers or wharves and other landing places. Assembly Building or Hall A building or portion used for the gathering together of fifty or more persons for such purposes as deliberation, workshop, entertainment, amusement or awaiting transportation or of a hundred or more persons in drinking and dining establishments. Assessed Value Is the value placed on taxable property by the Assessor for ad valorem tax purposes. The assessed value when multiplied by the tax rate will produce the amounts of tax due. It is synonymous to "taxable value." Assessment Is the act or process of determining the value of a property, or proportion thereof subject to tax, including the discovery, listing, classification, and appraisal of properties. It also refers to the act of determining the true and correct amount taxes, fees, charges and other impositions due from a person based on the pertinent provisions as provided for in this Code. Assessment Level Is the percentage applied to the fair market value to determine the taxable value of the property. Astray Animals Means an animal which is loose, running or roaming at large and not under the complete control of its owner, or the one in charge in the possession thereof, or found roaming at large in streets and public and private places or tethered in public places without proper permit or private places without the consent of the owner. Attic Storey Any storey situated wholly or partly in a roof, so designed arranged, or built as to be used for business, storage or habitation. Awning A movable shelter supported entirely from the exterior wall of a building and of a type which can be retracted, folded or collapsed against the face of supporting building. Backing The surface or assembly to which veneer is attached. Balcony A portion of the seating space of an assembly room, the lowest part of which is raised 1.20 meters or more above the level of the main floor. Balcony Exterior Exit a landing porch projecting from the wall of a building, and which serves as required means of degree. The long size shall be at least fifty percent open and the open area above the quad rail shall be so distributed as to prevent the accumulation of smoke or toxic gases. Banks and other Financial Institution Include non-bank financial intermediaries, lending investors, finance and investment companies, pawnshops, money shops, insurance companies, stock markets, stock brokers and dealers in securities and foreign exchange as defined under applicable laws, or rules and regulations thereunder. Barbecue A stationary open hearth or brazier, either fueled fired or electric used for food preparation. Bars Includes beer gardens, pubs, or any place where intoxicating and fermented liquors or malt are sold, disposed of, or given away for compensation, even without foods, where the service of hired hostesses and/or waitresses are employed, and where customers are entertained by occasional dancing to music not rendered by a regular dance or orchestra or musicians hired for the purpose, otherwise, the place shall be classified as a dance hall or night club. A "cocktail lounge" shall be considered a bar even if there are no hostesses or waitresses to entertain customers. Basement A portion of the building between floor and ceiling which is partly below and partly above grade but so located that the vertical distance from grade or ceiling. Bay or Panel One of the interval or spaces into which the building front is divided by columns buttresses or divisional walls. Bet taker or Promoters Is an individual who calls or takes care of bets from owners of gamecocks and those of other bettors before he orders commencement of the cockfight and thereafter distributes won bets to the winners after deducting a certain commission. Billboard A panel for posting bills or posters. Boarding House Includes any house where boarders are solicited and/or accepted for compensation, and where meals are served to boarders only. Boiler Room Any room containing a steam or hot water boiler. Bondsman Means any person habitually engaged in the business of furnishing bond in civil actions or for persons arrested or detained for prosecution. Boulders A fragments of rocks which are retained on a 75mm. (3 in.) in U.S. standard mesh sieve. Boxing Arena or Stadium Means a place or compound, whether open or enclosed, where contest are held. Boxing Contest/Exhibition Includes every exhibition of the art of attack and defense with the fist. Branch of Sales Office a fixed place in a locality which conducts operations of the business as an extension of the principal office. Offices used only as display areas of the products where there no stocks or items are stored for sale, not branch or sales office as herein contemplated. A warehouse which accepts orders and/or issues sales invoices independent of branch with sales office shall be considered as a sales office. Brewer Incudes all persons that manufacture fermented liquors or any description for sale or delivery to others, but does not include manufactures of tuba, basi, tapuy, or similar domestic fermented liquors, whose daily production does not exceed two hundred (200) gauge liters. Buildable Area The remaining space in a lot after deducting the required minimum open spaces. Building Height The vertical distance from the established grade elevation to the highest point of coping of the flat roof, to the average height of the highest gable or a pitch or hip roof, or to the top of the parapet if the roof is provided with a parapet. In case of sloping ground, the average ground level of the buildable area shall be considered the established grade elevation. Building Length Its general linear dimensions usually measured in the direction of the bearing wall for girders. Building Line the line formed by the intersections of the outer surface of the enclosing wall of the building and the surface of the ground. Building Permit A written authorization granted by the City Engineer to an applicant allowing him to proceed with the construction of a specific project plans, specifications and other pertinent documents have been found to be in conformity with the National Building Code and its implementing rules and regulations. Building Width Its shortest linear dimensions usually measured in the direction of the floor, beams or joints. Building Refers to all kinds of structure more or less permanently attached to a piece of land, excluding those which are merely superimposed on the soil. It includes any structure built for the support, shelter or enclosure of persons, animals, chattels, or property of any kind. Business Means trade or any commercial activity customarily engaged in as a means of livelihood or a view profit. Business Agent Includes all persons that act as agent of others in the transaction of business with any public officer, as those that conduct collecting, advertising employment or private detective agencies. Business Sign An accessory sign that direct attention to a profession, business, commodity, service or entertainment conducted, sold or offered in the same place where the business is located, an identification or on premise sign. Cabaret/Dance Hall Includes any place or establishment where dancing is permitted to the public in consideration of any admission, entrance, or any other fee paid on, before or after the dancing, and where professional hostesses or dancers are allowed. Calling means one's regular business, trade, profession, vocation or employment which does not require the passing of an appropriate government board or bar examination, such as professional actors and actresses, hostesses, masseurs, commercial stewards and stewardesses, etc. Capital Signifies the actual estate, whether in money or property owned by an individual corporation, it is fund with which it transacts its business, which would be liable to each creditor, and which in case of insolvency passes to a receiver. Capital Investment is capital, which a person puts in any undertaking, or which he contributes to the capital of a partnership, corporation or any other juridical entity or association in a particular taxing jurisdiction. Carenderia Refers to any public eating place where foods already cooked are served at a price. Cart Small wheeled vehicle drawn by carabaos or similar work animals or drawn or pushed by hand. Cellar The portion of a building between floor and ceiling which is wholly or partly below grade and so located that the vertical distance from grade to the floor below is equal to or greater than the vertical distance from grade to ceiling. Charges Refer to the pecuniary liability, as rents against property, persons or organizations. Circus Includes every building, tent, or area where feats of horsemanship, aerobatics performance, or similar acts are exhibited in fields, or farmlands and lots owned by an individual other than owner of the animal. Club includes any regularly organized action maintained, conducted or controlled for the amusement, recreation, or improvement of the members thereof, for which an initiation is necessary or membership dues or fees are required before admission, and that the same is not operated for profit. Club (day or night) Includes places frequented at day or night time as the case may be where foods, wines and drinks are served, music is furnished by the operator, and floor and stage shows and other forms of entertainment, the patrons are allowed to dance with their own partners or with hostesses furnished by the management. It shall include disco houses, establishments where the services of the hostesses or guest relation officers or entertainers are hired; where foods, beverages and drinks are served; and music is provided where customers are allowed to sing along. Cockpit Includes any place, compound, building or portion thereof, where cockfights are held whether or not money is bet as a result of such cockfight. Coliseum includes an amphitheater, covered or otherwise, or other place where professional or non-professional athletic competitions including boxing exhibitions are held. Collecting Agency includes any persons other than a practicing Attorney-at-Law engaged in the business of collecting or suing debts or liabilities placed in his hands, for said collection or suit, by subscribers or customers applying and paying therefore. Commercial Broker includes all person other than importers, manufacturers, producers, or bonafide employees, who, for compensation or profit, sell or bring about sale or purchase of merchandise for other persons; bring proposed buyers and sellers together, or negotiate freight or other business, for owners of vessels or other means of transportation or for the shippers, consignors, or non- consignors of freight carried vessels or other means of transportation. The terms include commission merchants. Commercial Land Is land devoted principally for the object of profit and is not classified as agricultural, industrial, mineral, timber, or resident land. Commercial Player Any player who joins a commercial tournament. Commercial Tournament Is a sport activity/game conducted with admission fees for profit. Compounder Comprises every person who, without rectifying, or purifying, or refining distilled spirits, wine or other liquor with any material except water, manufacture any intoxicating beverage whatever. Concert Hall Includes places where operas, concerts, recitals, dramas and literary, oratorical or musical programs are held. Confiscatory Is that which amounts to undue seizure of forfeiture of private property in favour of the public treasury. Construction all on-sites work done from site preparation, excavation, foundation, assembly of all the components and installation of utilities and equipment of buildings/structures. Consumers Includes those who directly purchase or acquire from the distributors, manufactures, refiners or suppliers of articles for the direct consumptions of or distribution for the use of two or more vehicles or machineries owned, managed or operated by them or for the use of consumption of said articles in their establishment. Contractor Includes person, natural or juridical, not subject to professional tax under Section 139 of R.A. 7160, whose activity consists essentially of the sale of all kind of service for a fee, regardless of whether or not the performance of the service calls for the exercise or use of the physical or mental faculties of such contractor or his employees. As used in this Code, the term contractor shall include general engineering, general building, and specialty contractors as defined under applicable laws; filling demolition and salvage works contractors; proprietors or operators of mine drilling apparatus; proprietors or operators of dockyards; persons engaged in the installation of water system, and gas or electric light, heat or power; proprietors or operators of smelting plants; engraving, plating, and plastic lamination establishments; proprietors or operators of establishments for repairing, repainting, upholstering, washing or greasing of vehicles, heavy equipment, vulcanizing, recapping and battery charging; proprietors or operators of furniture shops and establishments for planning or surfacing and re-cutting of lumber, and sawmills under contract to saw or cut logs belonging to other; proprietors or operators of dry cleaning or dyeing establishments, steam laundries, and laundries using machines; proprietors or owners of shops for the repair of any kind of mechanical or electrical devices, instruments apparatus, or furniture and shoe repairing by machine or any mechanical contrivance; proprietors or operators of establishments or lots for parking purposes; proprietors or operators of tailors shops, dress shops, milliners and hatters, beauty parlors, barber shops, massage clinics, sauna, Turkish and Swedish baths, slenderizing and building body saloons, and similar establishments; photographic studios; funeral parlors, proprietors or operators of hotels, motels and lodging houses; proprietors or operators of Arrastre and stevedoring, warehousing, or forwarding establishments; master plumbers, smiths, and house sign painters, bookbinders, lithographers; publishers, excepts those engaged in the publication or printing of any newspapers, magazine, review or bulletin which appears at regular intervals with fixed prices for subscription and sale and which is not devoted principally to the publication of advertisements; business agents, private detective or watchmen agencies, commercial and immigration brokers and cinematographic film owners. Lessors and distributors including operators or owners of movie cinema houses. Conversion A change in the use or occupancy of a building/structure or any portion's thereof which has different requirements. Cooperative A duly registered association of persons with common bond of interest, who have voluntarily joined together to achieve a lawful common social or economic end, making equitable contribution to the capital required accepting fair share of risks and benefits of the undertaking in accordance with the universally accepted cooperative principle. Corporation Includes partnership, no matter how created or organized, joint stock companies, joint account ( cuentas en participation ), associations, or insurance companies, but does not include general professional partnerships and a joint venture or consortium formed for the purpose of undertaking construction projects or engaging in petroleum, coal, geothermal, and other energy operation or consortium agreement under a service contract with the government. The term "Resident Foreign" when applied to a corporation means foreign corporation not otherwise organized under the laws of the Philippines but engaged in trade or business within the Philippines. Corral Refers to the space near the slaughterhouse so designated in the development plans of the city used for detention of animals preparatory to their being butchered. Countryside and Barangay Business Enterprise Refers top business entity, association, cooperative registered under the provisions of Republic Act Numbered Sixty-eight ten (R.A. No. 6810), otherwise known as "Magna Carta for Countryside and Barangay Enterprises" (Kalakalan 20). Dancing School includes any establishments where dancing lessons are taught and permitted to the public in consideration of an enrollment, admission, membership or any other fees. Dealer means one whose business is to buy and sell merchandise, goods and chattels, as a merchant. He stand immediately between the producer or manufacturer and the consumer and depends for his profit not upon the labor he bestows upon his commodities but upon the skills and foresight with which he watched the market. Demolition The systematic dismantling or destruction of a building/structure, in whose or in part. Depreciated Value Is the value remaining after deducting depreciation from the acquisition cost. Display Sign Any material, device or structure that is arranged, intended, designed, or as an advertisement, announcement or directory that includes a sign screen, billboard or advertising device of any kind. Display Stand Any movable structure, table, showcase, cabinet and the like where goods or periodicals are displayed. Display Surface The entire are enclosed by the extreme limits or perimeter of a sign. Display Window That portion of building abutting the sidewalk opened to public view protected by grills, screens or transparent materials for the display of goods. Distillers of Spirits composes all those who distill spirits liquors by original and continuous distillation from mash, wort, wash, sap, or syrup through continuous closed vessels and pipes until the manufacture thereof is complete. Distraint to seize another's property and hold it until the obligation is performed or the property is recovered by the sheriff, to seize goods and chattels as security for payment of rent or for other obligation for which such action is made lawful. Drama is a composition, usually in prose, arranged for enactment intended to life or character, or tell a story by actions and usually dialogue tending toward some result based upon them; a play. It is designed to be performed by actors on the stage. The definition does not include ordinary stage shows or vaudeville. Economic Life is the estimated period over which it is anticipated that a machinery may profitably be utilized. Electrical Sign any sign which has characters, letters, figures, designs, faces, background or outline; illuminated by incandescent or fluorescent lamps or luminous tubes as part of the design proper. These light sources being external or internal. Erection Installation in place of components of a building/structure. Excessive That which is characterized by whatever is notably greater than what is moderate, reasonable, proper, usual, necessary and just. Experimental Farms Agricultural lands utilized by a business or corporation to conduct studies, tests, researches or experiments involving agricultural, agribusiness, marine, or aquatic, livestock, poultry, dairy and other similar products for the purpose of improving the quality or quantity of goods or products. On-site sales of commercial quantity made in experimental farms shall be similarly imposed the corresponding tax under Sec. 143 of the Local Government Code. Exporter Shall refer to those who are principally engaged in the business of exporting goods and merchandise as well as manufacturer whose goods or products are both sold domestically and abroad. Extraction The act on process of taking, excavating and removing. Fee Means a change fixed by law or ordinance for the regulation or inspection of a business activity. It shall also include charges fixed by law or agency for the services of a public officer in the discharge of his official duties. Fair Market Value Is the price at which the property maybe sold by a seller who is not compelled to sell and bought by a buyer who is not compelled to buy. Financial Intermediaries Mean persons or entities whose principal functions includes the lending investing or placement of funds or evidences of indebtedness or equity deposited with them, acquired by them, or otherwise coursed through them, either for their own account or for the account of others. Financing Companies Are corporations, or partnerships except those regulated by the Central Bank of the Philippines and the Cooperative Administration Office, which are primarily organized for the purpose for extending credit facilities to the consumers and to industrial, commercial, or agricultural enterprises either by discounting or factoring commercial contracts, leases, chattel mortgages, or other evidences of indebtedness, or by leasing motor vehicles, heavy equipment and industrial machineries, business and offices machines and equipment, appliances and other movable property. Fish/Marine Life Includes all fishes and other aquatic animals such as crustaceans (crabs, prawn, shrimps, and lobster mollusk) Fish Landing is a place where fishes and other marine products are being unloaded from the carrier fishing boat, pump boat and other sea crafts. Franchise is a right or privilege, affected with public interest which is conferred upon private persons or corporations, under such terms and conditions as the government and its political subdivisions may be imposed in the interest of public welfare, security and safety. Frolic Device includes amusement rides, sideshows, ferries wheels shooting galleries, and both with shows for amusement. Funeral Parlors Shall include any building or structure, with or without a morgue, intended for depositing corpses or for the purpose of practicing the art of undertaking embalming. Gaffer is a person knowledgeable in the act of arming fighting cocks with gaffs on one or both legs. Garbage shall include the refuse of each animal or vegetable matter for food, supplies as were intended for human consumption but have been rejected for such use, waste, food, hush, metal, cans, broken glass or porcelain, loose or decay materials, dirt like substances, sweeping and cutting and waste products or materials of manufacturing establishments and construction works. General Professional Partnership are partnerships formed by persons for the sole purpose of exercising their common professions, no part of the income of which is derived from engaging in any trade business. Golf Link includes any place, where for a fee or compensation, customers are allowed to play golf or simulated golf games or practice golf. Gravel are particles of rocks passing .75mm sieve. Gross Sales or Receipts include the total amount money or its equivalent representing the contract price, compensation or service fee, including the amount charged or materials supplied with the services and deposits or advance payments actually or constructively received during the taxable quarter to the services performed or to be performed for another person excluding discount if terminable at the time of sales, sales return, excise tax, and value added tax (VAT). Ground sign A sign resting in the ground. Hostess/Male Entertainers/GROs Man or woman entertainer whose services are hired by a night or day club operator for the purpose of entertaining its patrons, guests or customers, allowing said hostess to dance and/or converse, talk or chat with them usually for a tip at a discretion of the patrons, guests, or customers. Hotel includes any house or building or portion thereof in which any person or persons maybe regularly harboured or received as transients or guests. A hotel shall be considered as living quarters and shall have the privilege to accept any number of guests and to serve food to the guests therein. Idle Lands For purposes of real property taxation, idle lands shall include: 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 remains 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 land. b. Lands, other than agricultural, located in the city, municipality more than one thousand (1,000) square meters in area one-half (1/2) of which remains unutilized or unimproved by the owner of the property or person having legal interest therein. c. Regardless of the land area, idle lands shall 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 additional tax on idle lands. 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 on idle lands payable by subdivision owner or operator. Importer means any person who brings articles, goods, wares or merchandise of any kind of class in the Philippines from abroad for unloading therein, or which, after such entry, are consumed or becomes incorporated into the general mass of property in the Philippines. In the case of tax free articles brought or imported into the Philippines by persons, entities or agencies exempt from tax which are subsequently sold, transferred, or exchange in the Philippines to non-exempt private persons or entities, the purchaser or recipient shall be considered the importer thereof. Imprint a plaque or sticker or lettering to be painted on either the top or bottom of the poster or sign as means of identifying the company to whom the structure belongs and the permit issued therefore. Improvement is a valuable addition made to property or an amelioration in its condition, which is intended to enhance its value, beauty or utility or to adapt it for new or further purposes, amounting to more than mere repair or replacement of parts involving capital expenditures and labor and normally requiring building permit. Independent Wholesaler Means a person, other than a manufacturer, producer or importer, who buys commodities for resale to persons other than the end users regardless of the quantity of the transaction. Industrial Land is land devoted principally to industrial activity as capital, investment and it's not classified as an agricultural, commercial, timber, mineral or residential land. Insurance Company includes all individuals, partnership, associations, and corporations, including government owned or controlled corporations or entities, engaged as principals in the insurance business, excepting mutual benefit associations. Investment Company Means any user which is holds itself out being engaged primarily, or proposes to engaged primarily, in the business of investing reinvesting, or trading in securities. Joke Box means a mechanical instrument mechanically devised for the purpose of furnishing music for compensation. Large Cattle Includes horses, mules, asses, carabaos, or other domesticated members of the bovine family. Lending Investor includes all persons who make a practice of lending money for themselves or others interest. Levy means an imposition or collection of an assessment, tax, tribute or fine. License or Permit is a right or permission granted in accordance with law by a competent authority to engaged in some business or occupation. Lodging House Means the building, edifice or premises or a completely independent part of thereof which is used for the regular reception, accommodation or lodging of travelers and tourist and the provisions of services incidental thereto for a free. Machinery embraces machines, equipment, mechanical contrivances, instruments, appliances or apparatus which may or may not attached, permanently or temporarily, to the real property, 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 a 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. Manufacturer includes every person who, by physical or chemical process, alters the exterior texture or form inner substance of any raw material or manufactured or partially manufactured product in such manner as to prepare it for special use or uses to which it could not have been put it its original condition, or who by such process alters the quality of any such raw material or manufactured or partially manufactured product so as to reduce it to marketable shape or prepare it for any of the use of industry , or who by any such process combines any such raw material or manufactured or partially manufactured products of the same or of different kinds and its such manner that the finished products of such process or manufacture can be put to a special use or uses to which such raw material or manufacture or partially manufactured products in their original condition could not have been put, and who in addition alters such raw materials or manufactured or partially manufactured products or combines the same to produce such finished products for the purpose of their sale or distribution to others and not for his own use or consumption. Manufacture of Tobacco includes every person whose business is to manufacture tobacco or snuff, or who employs others to manufacture tobacco or snuff, whether such manufacture be by cutting, pressing, or grinding, or rubbing any raw of leaf tobacco, or otherwise preparing raw of leaf tobacco, or manufactured or partially manufactured tobacco snuff, or putting up for consumption scraps, refuse, or stems of tobacco, resulting from any waste by sifting, twisting, screening, or by any other process. Manufactures of Cigars or Cigarettes includes those whose business is to make or manufacture cigars or cigarettes or both for sale or who employ others to make or manufacture cigar or cigarettes for sale; but the term does not include artisans or apprentices employed to make cigar or cigarettes from materials supplied by the employer, the latter being lawfully engaged in the manufacture of cigar and cigarettes. Marginal Farmer or Fisherman refers to an individual engaged in subsistence farming or fishing which shall be limited to the sale, barter or exchange of agricultural or marine products produces by himself and his immediate family and whose annual net income from such farming or fishing does not exceed Fifty Thousand Pesos (P50,000.00) or the poverty established by NEDA for the particular region or locality whichever is higher. Market Premises refers to any open space in the market compound; part of the market lot consisting of bare ground not covered by market buildings, usually occupied by transient vendors specially during market days. Masseur means any person who holds himself as such and devotes himself to the treatment of the superficial parts of the human body for remedial or hygienic purposes by rubbing with the hands or an instrument. Mercantile Agency is any person engaged in the business of gathering information as to financial standing ability, or credit of persons engaged in the business, and reporting the same to subscribers as to customers applying and paying therefore. Minerals Land are lands in which minerals, metallic or non-metallic, exist in sufficient quantity or grade to justify the necessary expenditures to extract and utilized such materials. Money Shop is an extension service unit of banking institutions usually operating in public markets with authority to accept money for deposits or extend short-term loans for specific purpose. Motel means building edifice or premises or a completely independent part thereof, which is used for the regular reception accommodation or lodging of travelers and tourists and the provision of services incidental thereto for a fee. Motor Vehicle means any vehicle propelled by any power other than muscular power using the public roads, but excluding road rollers, trolley cars, street sweepers, sprinklers lawn mowers, bulldozer, fork-lift, amphibian trucks and cranes if not used in the public road, vehicles which runs only on rails or tracks, and tractors, trailers, and traction engines of all kinds used exclusively for agricultural purposes. Moving the transfer of any building/structure or portion/s thereof from its original location or position to another, either within the same lot or to different one. Municipal Waters includes not only streams, lakes and tidal waters within the municipality, not being the subject of private ownership and not comprised within the national parks forest, timber lands, forest reserves or fishery reserves, but also marine waters includes between two line drawn perpendicularly to the general coastline form points where the boundary lines of the municipality or city touch the sea at low tide and a third line parallel with the general and fifteen (15) kilometers from it. Where two municipalities are so situated on the opposite's shores that there is less than fifteen (15) kilometers of marine waters between them, the third line shall be equally distant from opposites shores of the respective municipalities. Occupation Mean one's regular business or employment or an activity which principally take's up one's time thought and energies. It includes any calling business, trade, profession or vocation. Operator includes the owner, manager, administrator, or any other person who operates or is responsible for the operations of a business establishment of undertaking. Original Cost For newly acquired machinery not yet depreciated and appraised within the year of its purchase, refers to the actual cost of the machinery to its present owner (plus the cost of transportation, handling and installation at the present site.) Pawnbroker Includes every person making deposit or pledges of personal property, dealing in pledges of personal property on the condition of returning the same at a stipulated price; displaying at any place of business gilt or yellow balls; exhibiting a sign or money to loan on personal property or deposit or pledge; or otherwise engaging in the business commonly known as pawn broking. Peddler means any person, who either for himself or on commission, travels from place to place and sells his goods or offers to sell and deliver the same whether a peddler is a wholesale peddler or retail peddler of a particular commodity shall be determined from the definitions of wholesale dealer or retail dealer as provided in this Code. Person means every physical or moral, real of juridical and legal being, susceptible of rights and obligations or of being the subject of legal relations. Plantation a tract of agricultural land planted to trees or seedlings whether fruit bearing or not, uniformly spaced or seeded by broadcast methods or normally arranged to allow highest production. For purposes hereof, inland fishing ground shall be considered as plantation. Poster A fabricated flat surface upon which a massage is either posted or painted. Principal Shed the head or main office of the business appearing in the pertinent documents submitted to the Securities and Exchange Commission or the Department of Trade and Industry, or other appropriate agencies, as the case may be. The city or municipality specifically mentioned in the Articles of Incorporation or official registration papers as being the official address of said principal office shall be considered as the situs thereof. Private Places include privately-owned streets, yards, rice fields, or farm lands, and lots owned by an individual other than owner of animal. Private Detective Agency includes any person for hire, reward or on commission that conducts or carried on, or hold himself or itself out as conducting or carrying on a detective bureau or detective services. Private Land are those belonging to private persons with complete title as well as those lands claimed by bonafide holder, claimant or occupant with imperfect title. Privilege means a right or immunity granted as peculiar benefit, advantage or favor. Producer means essentially the same as "manufacturer" except that it is more commonly used to denote a person who raises agricultural crops and puts them in a condition for market. Profession means a calling which requires the passing of an appropriate government board of bar examination, such as a practice of law, medicine, public accountancy, engineering, etc. Projecting Sign a sign fastened to, suspended from or supported on a building or structure the display surface of which is perpendicular from the wall surface or is an angle therefrom. Public Land is the portion of public domain to which title is still vested in the Government. Public Market refers to any place, building, or structure of any kind designated as such by the local board of council, except public streets, plazas, parks, and the like. Public Waters are bodies of waters belonging to public domain such as but not limited to seas, bays, lakes, ponds, creeks, streams, rivers and swamps. Quarry Resources is defined in the National Internal Revenue Code as any common stone or other common mineral substances as the Director of Mines may declare to be quarry resources as such but not restricted to marl, marble, granite, volcanic cinders, basalt, tuff and rock phosphate: Provided that they contain no metal or metals or other valuable minerals in economically workable quantities. Real Estate Broker includes any person, other than a real estate salesman as hereinafter defined, who for another and for compensation or in the expectation or promise of receiving compensation: (1) Sells or offers to buy, lists or solicits for respective purchasers, or negotiates the purchase, sale or exchange of real estate or interest therein; (2) Or negotiate loans on real estate; (3) Or leases or offers to lease or negotiate the sale, purchase or exchange of a lease or rents or places for rent or collects rent from real state or improvements thereon; (4) Or shall be employed by or on behalf of the owners of lots or other parcels of estate on salary, on commission, or otherwise to sell such real estate or any parts thereof in lots or parcels. Real Estate Dealer includes any person engaged in the business of buying, selling, exchanging, leasing, or renting property as principal and holding himself out as a full or a part time dealer in real estate or as an owner of real property or properties rented or offers to rent for an aggregate amount of one thousand (1,000) pesos or more a year. Any person shall be considered as engaged in business as real estate dealer by the mere fact that he is the owner or sub lessor of property rented or offered to rent for an aggregate amount of one thousand (P1,000.00) pesos or more a year. However, an owner of sugar lands subject to tax under Commonwealth Act Numbered Five Hundred and Sixty Seven (C.A. 567) shall not be considered as a real estate dealer under this definition. Real Estate Salesman means any natural person regularly employed by a real estate broker to perform in behalf of such broker any or all of the functions of real estate broker. One act of a character embraced within the above definition shall constitute the person performing or attempting to perform the same real estate broker. But the foregoing definition does not include a person who shall directly perform any of the acts aforesaid with reference to his own property, where such acts are performed in the regular course of or as an incident to the management of such property; nor shall it apply person to acting pursuant to a duly executed power of attorney from the owner authorizing final consumption by performance of a contract conveying real estate by sale, mortgage or lease; nor shall it apply to any receiver, trustee selling under a deed of trust. Real Property refers only to lands, buildings, machineries intended by the owner of land or building for an industry or work which may be carried on in a building or a piece of land and which tend directly to meet the needs of the said industry or work. Reassessment is the assigning of new assessed values to property, particularly real estate, as the result of a general, partial, or individual re-appraisal of the property. Rectifier comprises every person who rectifies, purifies, or refines distilled spirits or wines by a process other than by original and continuous distillation from mash, wort, wasp, sap, or syrup through continuous closed vessels and pipes until the manufacture thereof is completed. Every wholesale or retail liquor dealer who has in his possession any still or mash tub, or who keeps any other apparatus for the purpose of distilling spirits, or in any of refining distilled spirits, shall also be regarded as a rectifier and as being engaged in the business of rectifying. Referee (Sentenciador) is a person who watches and overseas the proper gaffing of fighting cocks, and decides and makes known his decision by words or gesture, the result of the cockfight by announcing the winner or declaring a tie or no contest game. Referee (sports) is a person officiating various sports/games charging professional fees. Remaining Economic Life is the period of time expressed in years from the date of appraisal to the date when the machinery becomes valueless; Remaining Value is the value corresponding to useful remaining life of the machinery. Renovation any physical change made on a building/structure to increase its value, utility and/or to improve aesthetic quality. Rental means the value of the consideration, whether in money or otherwise, given for enjoyment, or use of a thing. Repacker of Wines and Distilled Spirits includes all persons that remove wines or distilled spirits from the original container for repacking and selling the same at wholesale. Repair remedial work done on any damaged or deteriorated portion/s of a building/structure to restore its original state. Replacement or Reproduction Cost (new) is the cost that 0 would be incurred on the basis of current prices, in acquiring an equally desirable substitute property, or the cost of reproducing a new replica property on the basis of current prices with the same or closely similar material. Residential Land is land principally devoted to habitation. Residents refer to natural persons who have their habitual residence in the province, city or municipality where they exercise their civil rights and fulfil their civil obligations and to juridical persons for which the law or any other provisions creating or recognizing them fixes their residence in a particular province, city or municipality where they have their legal residence or principal place of business or where they conduct their business or occupation. Restaurant refers to any place which provides food to the public and accepts orders from them at a price. This term includes caterers. Retail means a sale where the purchaser buys the commodity for his own consumption, irrespective of the quantity of the commodity sold. Retailer means any person that sells goods or merchandise to a purchaser who buys the commodity for his own consumption, irrespective of the quantity of the commodity sold. Revenue includes taxes, fees and charges that a state or its political subdivisions collects and receives into the treasury for public purposes. Roof Sign a sign installed in roofs, roof decks, or eaves. Sand are particles of rocks passing 2mm sieve. Services means the duties, work or functions performed or discharged by a government officer, or by a private person contracted by the government as the case maybe. Shed any structure or building in the public market site of not less than 12.00 by 28.00 meters so designated in the approved development plan in the records of the City Government. Shopping Center means of a building, establishment, or a place or part thereof, leased, used, occupied principally by the owner, operator or lessor for selling assorted nonperishable and dry goods, merchandise or articles including refrigerated goods. Sign Any letter, word, numeral, pictorial presentation, illustration, decoration, emblem, device, symbol or trademark, flag, banner, or pennant, or any other figure of similar character that is: - attached to, painted on or in any manner represented on a building or structure. - used to announce, direct attention to or advertise, and visible to the public. Sign stand Any movable structure on which a sign is mounted or supported. Skating Rink includes any private place or compound where, for a fee or compensation, the customers are allowed to skate in or around the place. Slaughter or Abattoir a structure designated by the City Government as the place for butchering animals. Soda Fountain includes all places where refreshment and/or drinks are served, provided that in such places, there is a counter stand with chairs and where customers are not permitted to congregate and loiter within the premises, such as in bars, and saloons or in restaurants and public eating places. Space is any space of ground or floor within the market area which is not occupied by a tienda, stand, stall, corral or poultry stand. Stall refers to any allotted space or booth in the public market where merchandise of any kind is sold or offered for sale. Stand is any of the series of structures of not less than 2.00 by 1.00 meter, within the public market site. Stockbroker includes all persons whose business it is, for themselves as such brokers or other brokers, to negotiate purchases or sales of stocks, bonds, exchange, bullion, coined money, bank notes, promissory notes, or other securities, but does not include underwriters of one or more investment companies as defined in the Investment Company Act: "Dealer in securities" includes all persons who for their own account are engaged in the sale of stock, bond, exchange, bullion, coined money, bank notes, promissory notes, or other securities. Streets and Public Places includes national, city or barangay streets, parks, plazas, and other places open to public. Structure that which is built or constructed, an edifice or building of any kind, or any piece of work artificially built up or composed of parks joined together in some definite manner. Super Club or Family Club and Disco Houses includes any establishment where foods and drinks are served to its patrons to the accompaniment of music furnished by such establishment with musicians under its employ or any other musical contraption or by joke boxes installed within its premises and where patrons are allowed to dance with partners whom they bring along but not hostesses as in the case of night clubs or bars, cabarets and dance halls. Tax means an enforced contribution, usually monetary in form, levied by the law-making body on person and property subject to its jurisdiction for the precise purpose of supporting government needs. Temporary Sign a sign of cloth or other light and/or combustible material, with or without frame installed for a limited period of time. Termination or Retirement means that business operation stopped completely. Theater or Cinema House includes any place, edifice, building or enclosure where motion pictures are exhibited and/or presentation of plays or other shows including performance, stage shows, musical or dramatic feats are held. Tienda is any of the series of structure of not less than 4.00 by 4.00 meters bordering public market site as shown by the Development Plan. Vessel Includes every sort of boat, craft, or other artificial contrivances used or capable of being, used, as a means of transportation on water, 3 tons & below. Video Products Shall mean all tapes, cassettes and/or cartridges used for video recording a playback. It shall include only recorded cassette tapes and cartridges. Waiter/Waitress A man or woman whose services hired by a business establishment serving food and/or intoxicating or vinous beverage or drinks to its customers and whose duty is to serve food and/or drinks to its customer or patrons. Wall Sign a sign painted on, attached or fastened to the surface of the wall or any part of a building or structure the display surface of which parallel to the wall surface. Warehouse includes every building or warehouse or portion thereof, where goods, ware, merchandise, articles, or other personal property are received and stored. Wharfage means a fee assessed against the cargo of a vessel engaged in foreign or domestic trade based on the quantity, weight or measure received and/or discharged by such vessel. Wholesale means a sale where purchaser buys or imports the commodities for resale to persons other than the end user regardless of the quantity of the transaction. Wholesaler means a person or entity that resells goods or merchandise at a profit, the goods being unaltered when resold, as a general rule wholesale dealer only with respect to persons who buy for resale. Zone is a contiguous land area or block, say a subdivision or a barangay, where a tricycle-for-hire may operate without a fixed origin and destination. CHAPTER II City Taxes ARTICLE A Tax on Business SECTION 4. Imposition of Tax . There is hereby levied a tax on the business enumerated hereunder based on the rates prescribed therefore, the tax is payable for every separate and distinct establishment or place where business subject to tax is conducted and one line business or activity does not become exempt by being conducted with some other business or activity for which a tax has been paid. a.) On Manufactured, assemblers, repackers, processors, brewers, distillers, rectifies and compounders of liquors, distilled spirits, and wines of manufacturers of any articles of commerce of whatever kind of nature in accordance with the following schedules: With gross sales/receipts for Amount of Tax the preceding calendar year in the Per annum amount of: Less than P10,000.00 P225.00 10,000.00 or more but less than 15,000.00 300.00 15,000.00 or more but less than 20,000.00 412.00 20,000.00 or more but less than 30,000.00 600.00 30,000.00 or more but less than 40,000.00 900.00 40,000.00 or more but less than 50,000.00 1,125.00 50,000.00 or more but less than 75,000.00 1,800.00 75,000.00 or more but less than 100,000.00 2,250.00 100,000.00 or more but less than 150,000.00 3,300.00 150,000.00 or more but less than 200,000.00 4,125.00 200,000.00 or more but less than 300,000.00 5,775.00 300,000.00 or more but less than 500,000.00 8,250.00 500,000.00 or more but less than 750,000.00 12,000.00 750,000.00 or more but less than 1,000,000.00 15,000.00 1,000,000.00 or more but less than 2,000,000.00 20,625.00 2,000,000.00 or more but less than 3,000,000.00 24,750.00 3,000,000.00 or more but less than 4,000,000.00 29,700.00 4,000,000.00 or more but less than 5,000,000.00 34,650.00 5,000,000.00 or more but less than 6,500,000.00 36,562.00 6,500,000.00 or more but less than 8,000,000.00 39,600.00 8,000,000.00 or more but less than 10,000,000.00 42,300.00 10,000,000.00 or more but less than 12,000,000.00 45,000.00 More than P12,000,000.00 45,000.00 plus 20% of 1% of the sales in excess of P12,000,000.00 b.) On wholesalers, retailers, distributors, or dealers in any article of commerce of whatever kind or nature in accordance with the following schedule: With gross sales/receipts for the preceding calendar year in the amount of: Amount of Tax per annum Less than P1,000.00 P22.50 1,000.00 or more but less than 2,000.00 45.00 2,000.00 or more but less than 3,000.00 67.00 3,000.00 or more but less than 4,000.00 97.50 4,000.00 or more but less than 5,000.00 135.00 5,000.00 or more but less than 6,000.00 165.00 6,000.00 or more but less than 7,000.00 195.00 7,000.00 or more but less than 8,000.00 225.00 8,000.00 or more but less than 10,000.00 255.00 10,000.00 or more but less than 15,000.00 300.00 15,000.00 or more but less than 20,000.00 375.00 20,000.00 or more but less than 30,000.00 450.00 30,000.00 or more but less than 40,000.00 600.00 40,000.00 or more but less than 50,000.00 900.00 50,000.00 or more but less than 75,000.00 1,350.00 75,000.00 or more but less than 100,000.00 1,800.00 100,000.00 or more but less than 150,000.00 2,805.00 150,000.00 or more but less than 200,000.00 3,630.00 200,000.00 or more but less than 300,000.00 4,950.00 300,000.00 or more but less than 500,000.00 6,600.00 500,000.00 or more but less than 750,000.00 9,900.00 750,000.00 or more but less than 1,000,000.00 13,200.00 1,000,000.00 or more but less than 2,000,000.00 14,100.00 2,000,000.00 or more but less than 3,000,000.00 15,000.00 More than P3,000,000.00 15,000.00 plus 30% of 1% of the sales in excess of P3,000,000.00 The business enumerated in paragraph (a) above shall no longer be subject to the tax on wholesalers, distributors, or dealers provided in this Article. c.) On exporters and on manufactures, milers, producers, wholesalers, distributors, dealers or retailers of essential commodities enumerated hereunder at a rate not exceeding one-half (1/2) of the rates prescribed in paragraphs (a) and (b) of this Article. (1) Rice and corn; (2) Wheat or cassava flour, meat, dairy products, locally manufactured process 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 medicines; (5) Agricultural implements and post-harvest facilities, fertilizer, pesticides, insecticides, herbicides, and other farm inputs; (6) Poultry feeds and other animals feeds; (7) School supplies; and (8) Cement. For purposes of this Article, the term exporters shall refer to those who are principally engaged in the business of exporting goods and merchandise, as well as manufactures and producers whose goods or products are both sold domestically and abroad. The amount of export sales shall be excluded from the total sales and shall be subject to the rate not exceeding one-half of the rates prescribed under paragraphs (a) and (b) of this Article. Provide that on stores or retailers with fixed business establishments with gross sales or receipts for the preceding calendar year of Fifty Thousand pesos (P50,000.00) or less shall be taxed by the barangays exclusively at rate to be determined by the Sangguniang Barangay concerned. Provided, further, that retailers subject to barangay taxation shall continue to be liable to pay permit fees and other regulatory charges imposed under Chapter III of this Code. d.) One contractors and business establishments principally rendering or offering to render services such as: 1) Advertising agencies 2) Airlines, shipping lines on commission basis 3) Animal hospitals 4) Arrastre Services 5) Assaying Laboratories 6) Barber shops 7) Battery charging shops 8) Beauty Parlors 9) Belt and buckle shops 10) Blacksmith 11) Book binders 12) Booking offices or film exchange 13) Breeding of gamecocks and other sporting animals belonging to others 14) Business agents 15) Business management services 16) Cinematographic film owners, lessors and distributors, cinema houses, owners and operators 17) Collecting agencies 18) Commercial Brokers 19) Constructions and/or repairs shops or motor vehicles, animal drawn vehicles, bicycles and tricycles 20) Diesel injection services 21) Drafting services 22) Dress shops 23) Drilling, demolition and salvage work contractors 24) Engraving plants 25) Feasibility studies and consultancy services 26) Funeral operators 27) Furniture repair shops 28) Garages 29) General building and specially contractors 30) General engineering 31) Goldsmith and silversmith 32) House or sign painters 33) Immigration brokers 34) Indentors 35) Inspection services for incoming and outgoing cargoes 36) Interior and decorating services 37) Janitorial services 38) Job placement/recruitment agencies 39) Landscaping contractors 40) Lathe machine shops 41) Lithographers 42) Management consultants not subject to professional tax 43) Massage clinics 44) Medical and dental laboratories/clinics 45) Mercantile services 46) Milliners and hatters 47) Other establishments not specially enumerated 48) Painting shops 49) Persons engaged in the installation of water system, gas or electric lights heat or power 50) Photographic studios 51) Planning or surfacing or re-cutting of lumber 52) Plastic lamination establishments 53) Plating establishments 54) Plumbing 55) Printers 56) Private detective or watchman agencies 57) Private hospital 58) Proprietors and operators of hotels, motels, lodging houses 59) Proprietors or operators of bulldozers and other heavy equipment 60) Proprietors or operators of dockyards 61) Proprietors or operators of dry cleaning or dyeing establishments 62) Proprietors or operators of lots for parking purposes 63) Proprietors or operators of smelting plants 64) Public ferries 65) Publishers 66) Real estate brokers 67) Real estate salesman 68) Recapping plants 69) Rental cars, bicycles, light equipment, skates, furniture, sound system 70) Repainting shops 71) Repair and welding shops 72) Roasting of pigs, fowls, etc. 73) Sauna 74) Sawmill under contract to saw or cutlogs belonging to others 75) Sculptor shops 76) Service stations 77) Shipping agencies 78) Shipyards for repairing ships of others 79) Shoe repair shops 80) Shops for sheering animals 81) Silkscreen or t-shirt painting shops 82) Slenderizing and building saloons and similar establishments 83) Stables 84) Steam laundries 85) Stevedoring services 86) Stock broker 87) Tailor shops 88) Towing services 89) Travel agencies 90) Turkish and Swedish bath 91) Upholstery shops 92) Vaciador shops 93) Veterinary clinics 94) Video coverage services 95) Vulcanizing shops 96) Warehousing or forwarding establishments 97) Washing and greasing of vehicles 98) Watch repair shops With gross sales/receipts for the preceding calendar year in the amount of: Amounting of Tax Less than P5,000.00 P37.50 5,000.00 or more than but less than 10,000.00 84.00 10,000.00 or more but less than 15,000.00 142.00 15,000.00 or more but less than 20,000.00 225.00 20,000.00 or more but less than 30,000.00 375.00 30,000.00 or more but less than 40,000.00 525.00 40,000.00 or more but less than 50,000.00 750.00 50,000.00 or more but less than 75,000.00 1,200.00 75,000.00 or more but less than 100,000.00 1,800.00 100,000.00 or more but less than 150,000.00 2,970.00 150,000.00 or more but less than 200,000.00 3,960.00 200,000.00 or more but less than 250,000.00 5,445.00 250,000.00 or more but less than 300,000.00 6,930.00 300,000.00 or more but less than 400,000.00 9,240.00 400,000.00 or more but less than 500,000.00 12,375.00 500,000.00 or more but less than 750,000.00 13,875.00 750,000.00 or more but less than 1,000,000.00 15,375.00 1,000,000.00 or more but less than 2,000,000.00 17,250.00 More than P2,000,000.00 P17,250.00 plus 25% of 1% of the sales excess of P2,000,000.00 Should a contractor mentioned in this sub-section undertakes to furnish the materials and labor in the construction work, the cost of such materials and labor shall be included in his gross receipts for the purpose of determining the tax due. e) Banks and other financial institutions: On gross receipts of the preceding calendar year derived from interests, commissions and discounts from lending activities, income from financial leasing, dividends, and rentals on property and profit from exchange or sale property, and insurance premium: Banking Institutions Amount of Tax Commercial Banks 3/4 of 1% Saving or thrift banks of loan associations 3/4 of 1% Rural Banks 3/4 of 1% Non-bank financial intermediaries: Educational life plan/memorial plan 3/4 of 1% Financial and investment companies 3/4 of 1% Money Shops 3/4 of 1% Insurance companies 3/4 of 1% Stock Market 3/4 of 1% Stock Brokers 3/4 of 1% Dealers in securities and foreign exchange 3/4 of 1% Lending Investor 1/2 of 1% Pawnshops 1/2 of 1% f) On Peddlers: Amount of Tax Peddlers engaged in the sale of any merchandise or commerce, per peddler. P50.00 1) Peddlers of any article or merchandise carried in trucks of any other motor vehicles. P50.00 2) Peddlers of any article or merchandise carried in a motorized bicycle, tricycle or other motorized similar vehicles other than specified in (1) above. P50.00 3) Peddlers of any article or merchandise carried in carts, caretelas or other vehicles drawn by animals. P50.00 4) Peddlers of any article or merchandise carried on bicycles, pedicabs or other similar vehicles. P50.00 5) Peddlers of any article or merchandise carried by persons P50.00 6) In addition to the above impositions, a peddler of textiles, jewelries, perfumes and other luxury articles shall pay an additional tax of P50.00 Delivery trucks, vans, or motor vehicles used by manufacturers, wholesalers, dealers or retailers already subjected to annual fixed tax delivery trucks or vans shall be exempt from the peddlers tax. g) OTHERS 1) On cafes, cafeterias, ice cream and other refreshments parlors, restaurants, soda fountain bars, carenderias or food caterers and other food establishments. With gross sales/receipts for the preceding calendar year in the amount of: Tax per Annum Less than P20,000.00 P50.00 2,000.00 or more but less than 5,000.00 100.00 5,000.00 or more but less than 10,000.00 200.00 10,000.00 or more but less than 15,000.00 300.00 15,000.00 or more but less than 20,000.00 400.00 20,000.00 or more but less than 30,000.00 600.00 30,000.00 or more but less than 40,000.00 800.00 40,000.00 or more but less than 50,000.00 1,000.00 50,000.00 or more but less than 75,000.00 1,500.00 75,000.00 or more but less than 100,000.00 2,000.00 100,000.00 or more but less than 150,000.00 3,000.00 150,000.00 or more but less than 200,000.00 4,000.00 For every P25,000.00 or fraction thereof in excess of P200,000.00 P4,000.00 plus P350.00 for every P25,000.00 in excess of P200,000.00 On the following businesses, not otherwise specified in the preceding paragraphs, which the Sangguniang Panlungsod deemed proper tax: Provided, that on any business subject to excise, value-added or percentage tax under the National Internal Revenue Code, as amended, the rate of the tax shall be three percent (3%) of gross sales/receipts for the preceding year: 2) On dealers of real estate (Tax Rate) TAX RATE a) On lessors of real state 1.50% b) Subdivision operators 2.00% c) On dealers of real state excluding subdivision operators and real estate lessors 1.50% 3) Lessors of privately-owned public market and shopping centers 1.50% In case of a newly started privately-owned public market and shopping center, the tax shall be based on its initial capital investment. For purposes in this sub-section, lessors of privately-owned public market and shopping center shall declare under oath and penalty of perjury the names of the lessees including the amount of monthly rental and date of occupation of such stall or space. Failure to comply with this requirement shall be a ground for revocation or denial of a business permit. 4) On operators of amusement places such as: a. Night and day clubs 1.50% b. Night clubs or day clubs 1.50% c. Super clubs, cocktail lounges or bars, beer gardens, pub houses, disco houses, and other similar establishments 1.50% d. Cabarets, dance halls or dancing pavilion 1.50% e. Skating rinks 1.50% g. Swimming pools 1.50% h. Billiard and pools halls 1.50% i. Bowling alleys 1.50% j. Circuses, Carnivals and like 1.50% k. Slide shows 1.50% l. Merry go-round, roller coasters, Ferris wheel, swings, shooting galleries or similar contrivances 1.50% m. Boxing stadium, auditoriums, gymnasiums, concert halls, similar establishments 1.50% n. Boxing, wrestling or martial arts contest 1.50% o. Race tracks for conducting horse races 1.50% p. Race tracks for conducting dog races 1.50% q. Cockpit 1.50% r. Gun clubs 1.50% s. Judo-karate clubs 1.50% t. Pelota/squash courts 1.50% u. Tennis Courts 1.50% v. Jai-alai frontons and/or coliseums 1.50% w. Off-track station and off-fronton 1.50% x. Golf links 1.50% y. Polo grounds 1.50% aa. Driving Ranges 1.50% bb. Other amusement places not mentioned 1.50% SECTION 5. Payment of Basic Tax . (a) The taxes imposed under Section 4 of this Code shall be payable for every separate or distinct establishment or place where business subject to the tax is conducted and one line of business activity does not become exempt by being conducted by some other business for which such as tax has been paid. The tax on a business must be paid by the person conducting the same. (b) Where a person conducts or operates two (2) or more businesses mentioned under Section 4 of this Code which are all subject to the same rate of tax, the tax shall be computed on the combined total gross sales or receipts of the said two (2) or more related business. (c) Where a person conducts or operates two (2) or more business mentioned under Section 4 of this code which are subject to different rate of tax, the gross sales of receipts of each business shall be separately reported for the purpose of computing the tax due from each business. SECTION 6. Time of Payment . The payment of the tax prescribed in the preceding section shall be payable within in the first twenty (20) days of January of each calendar quarter upon approval of the City Mayor. In the case of ambulant amusement establishment, the tax shall be paid on daily basis. SECTION 7. Surcharge and Interest on Late Payment . In case of failure to pay the tax imposed in this article within the time prescribed, the tax due shall be increased by a surcharge of twenty-five percent (25%) of the original amount due, such surcharged to be paid at the same time and in the same manner as the tax. In addition to the surcharge imposed herein, there shall be imposed an interest upon the unpaid amount at the rate of twenty-four percent (24%) per annum from the due date until the tax is fully paid but in no case shall the interest on the unpaid amount or portion thereof exceed three (3) years. SECTION 8. Administrative Provisions Applicable to All Businesses . a. Requirement Any person that shall establish, operate or conduct any business, trade or activity in the City of General Santos shall first obtain a Mayor's permit and pay the tax impose under Article A of Chapter II of this code. b. Issuance and posting of official receipts The City Treasurer shall issue an official receipt upon payment of the tax imposed in this Article. Every person issued conspicuously posted in plain view at the place where the business or undertaking is conducted. In case, he has no fixed place for business or office, he shall keep the official in his person. c. Issuance of certification The City Treasurer may, upon presentation of satisfactory proof that the original official receipt has been lost, stolen or destroyed, issue a certification to the effect that the tax has been paid indicating therein the number of official receipt issued upon payment of the fee prescribed in this Code. d. Transfer of business to other location Any business for which a tax has been paid by the person conducting it may be transferred and continued in any other place within the territorial limit of City of General Santos without payment of an additional tax during the period of which payment has been made. e. Death of license When any individual paying a business dies, and the business is continued by a person interested in his estate, no additional payment shall be required for the residue of the term of which the tax was paid. f. Persons subject to business tax to issue sales invoice or receipts All persons subject to the business tax shall prepare and issue sales or commercial invoices or receipts in accordance with the requirements of the Bureau of Internal Revenue. g. Submission of Sworn Statement Any person in a business subject to the graduated fixed tax based on gross sales and/or receipts shall submit a sworn statement of its gross sales/or receipts for the preceding year or quarter in such manner and form as may be prescribed by the City Treasurer upon payment of the tax imposed in this Article within the first twenty (20) days of January of each year or the quarter as the case may be. If the business or undertaking is terminated, the official receipt issued for the payment of the business tax therefore shall be presented to the City Treasurer for notation on the face of the Official Receipt the remark "Business Retired" and specifying the date of retirement thereof. And a sworn statement of the gross sales and/or receipts for the current year or quarter shall be submitted to the City Treasurer within ten (10) days following the date of closure. Any tax due shall first be paid before any business or undertaking can be considered finally terminated. For purposes hereof, termination shall mean that business operations are stopped completely. Any change in ownership, management and/or name of the business shall constitute termination as contemplated in this Section. Unless stated otherwise, assumption of the business under of any new owner or manager or re-registration of the same business under a new name will only be considered for record purposes in the course of the renewal of the permit or license to operate the business. The City Treasurer shall see to it that the payment of taxes of a business is not avoided by simulating the termination or retirement thereof. For this purpose, the following procedural guidelines shall be strictly observed; 1) The City Mayor shall assign every application for the termination or retirement of business to an inspector in his office who shall go to the address of the business on record to verify if it is no longer operating. If the inspector finds that the business is simply placed under a new name and/or new owner, the City Mayor shall disapprove the application for the termination or retirement of the said business. Accordingly, the business continues to become liable for the payment of all the taxes, fees and charges imposed therein. 2) In the case of a new owner to whom the business was transferred by sale or other form of conveyance, said new owner shall be liable to pay the transfer tax imposed in this Code. 3) If it is found that the retirement or termination of the business is legitimate, and the tax due therefrom be less than the tax due for the currently year based on the current gross sales or receipts, the difference in the amount of the tax shall be paid before the business is considered officially retired or terminated. 4) The permit issued to a business retiring or terminating its operations shall be surrendered to the City Mayor who shall forth with cancel the same and cause the recording of such cancellation in the books of the City Treasurer. SECTION 9. Related or Combined Business . (a) The conduct or operation of two or more related businesses provided in Section 5 by any one person, natural or juridical, shall require the issuance of separate permit or license to each business. (a) If a person conducts or operates two (2) or more related businesses which are subject to the same rate of imposition, the tax shall be computed on the basis of the combined total gross sales or receipts of the said two (2) or more related business. (b) If, however, the business operated by one person are governed by separate tax schedules or the rate of the taxes are different, the taxable gross sales or receipts or each business shall be reported independently and the tax thereon shall be computed on the basis of the appropriate schedule. ARTICLE B Situs of Tax a) For purposes of collection of the taxes under Section 4 of this Code, manufacturers, assemblers, repackers, brewers, distillers, rectifiers, and compounders of liquors, distilled spirits and wines, millers, producers, exporters, wholesalers, distributors, dealers, contractors, banks and other financial institutions and other businesses, maintaining or operating branch or sales outlets in General Santos City shall record all sales made in General Santos City and tax thereon shall accrue and shall be paid to the city of General Santos. b) In cases where there is no such branch or sales outlets in General Santos City where the sale or transaction is made, the sale shall be duly recorded in the principal office and the taxes due shall accrue shall be paid to such city where the principal office is located. c) In cases where there are manufacturers, assemblers, contractors, producers and exporters with factories, project offices, plants and plantations in General Santos City in pursuit of business, thirty percent (30%) of all sales recorded in the principal office is located and seventy percent (70%) of all sales recorded in the principal office shall be taxable in General Santos City. Experimental farms located in the city shall not be entitled in the sales allocation in this subparagraph but shall be similarly imposed the corresponding tax under Section 4 (a). d) In the case of manufacturers, assemblers, contractors, producers and exporters with the plants and plantation located outside General Santos City but with factory in General Santos City, the seventy percent (70%) allocation above shall be divided as follows: (1) Sixty percent (60%) shall be taxable in General Santos City, (2) Forty percent (40%) shall be taxable in the locality where the factory is located. e) In case of manufacturers, assemblers, contractors, producers and exporters with the plants and plantation located outside General Santos City but with factory in General Santos City, the seventy percent (70%) allocation above shall be divided as follows: (1) Forty percent (40%) shall be taxable in General Santos City; (2) Sixty percent (60%) shall be taxable in the locality were the factory is located. f) In case where two (2) or more factories, project offices, plans or plantations are located in General Santos City and other localities, the seventy percent (70%) allocation shall be allocated among the other localities and General Santos City in proportion to their respective volume of production during the period for which the tax is due. In the case of project offices and other independent contractors, the term production shall refer to the cost of projects actually undertaken during the period for which the tax period. g) The sales allocation in the sub-paragraphs (a), (b), (c), (d), (e), and (f) shall be applied irrespective of whether or not sales are made in General Santos City where the factory, project office, plant or plantation is located. In the case of sales made by the factory, project office, plant or plantation, the sales shall be covered under paragraph (a) or (b). h) In case of manufacturers or producers which engage the services of an independent contractor to produce or manufacture some of their products, these rules on situs of taxation shall apply except that factory or plant and warehouse of the contractor utilized for the production and storage of the manufacturer's products shall be considered as the factory or plant and warehouse of the manufacturer. ARTICLE C Tax Rate of Newly Established Business In case of a newly started business falling under Section 4, paragraphs (a), (b), (c), (d), (e), (f) and (g) 1, 2, (a, b, c), 3 and 4, as herein above provided, the tax. Shall be fixed by the quarter. The tax for the quarter in which the business starts to operate shall be three-fourth of one-tenth of one percent (3/4 of 1/10 of 1%) of the capital investment. In the succeeding quarter or quarters, in case the business opens before the last quarter of the year, the tax shall be based on the gross sales from the preceding quarter at one-fourth (1/4) of the rates fixed before by the pertinent schedule. In Section 4, paragraphs (a), (b), (c), (d), (e), (f) and (g) 1, 2 (a, b, c) 3 and 4). In succeeding calendar year, regardless of when business starts to operate, the tax shall be based on the gross sales for the preceding calendar year, or any fraction thereof, at the rate as provided in the pertinent schedule. Provided that in no case, except as otherwise provided for this Code, the tax of the newly established business in the city shall be Twenty Pesos (P20.00). Provided, however, that in case of a new business which has actually started its operation even before obtaining a mayor's permit, such business shall be liable to pay the tax, including surcharge and interest, that has accrued from the time it actually started its operation up to the time of application, before Mayor's Permit can be issued. The capital investment to be used to basis of the tax of a newly started business as herein provided shall be determine in the following manner: a) In case of a principal office, the paid-up capital stated in Articles of Incorporation, in case of corporation, or any similar document, in case of corporation, in case of other type of business organizations or enterprises shall be considered as the capital investment. b) Where the newly started business is a branch or sales office, capital investment shall mean the total funds invested in the branch or sales office. Where it is impractical to determine the actual funds actually invested, the provision of the immediately preceding sub paragraph (1) above shall apply. ARTICLE D Tax on Signs, Signboards, Billboards or Advertisements SECTION 10. Imposition of Tax . There is hereby levied a tax on signs, signboards, or advertisements at the rates prescribed hereunder, Amount Tax a) Billboards or signboards for advertisement of business, per sq. m. or fraction thereof: Single face P40.00 Double face 60.00 b) Billboards, sign for professionals per sq. m. or fraction thereof 80.00 c) Billboards, sign or advertisements for business and professions painted in any building or structure or otherwise separated or detached therefrom, per sq. m. or fraction thereof 48.00 d) Advertisements for business or professions by means of slides on movies, payable by owners or movie houses 400.00 In addition to the taxes provided above under items (a) to (e), inclusive, for the use of electric or neon lights in billboards, the tax shall be increased by the one hundred percent (100%). f) Mass display of signs: From 100 to 250 display signs 2,000.00 From 251 to 500 display signs 3,000.00 From 501 to 750 display signs 3,664.00 From 751 to 1,000 display signs 4,680.00 1,001 or more display signs 10,000.00 g) Advertisements by means of vehicles, including sea or aircraft such as airplanes, boats, balloons, kites, etc. Per day or fraction thereof 60.00 Per week or fraction thereof 96.00 Per month or fraction thereof 160.00 h) Advertisements by means or use of streamers per sq. m. 10.00 i) Advertisements through buntings per linear meter 0.25 SECTION 11. Exemptions . Signs, signboards, billboards, or advertisement displayed at the place where the profession or business advertised is conducted shall be exempted from the tax therein imposed, provided it conforms to the Building Code. SECTION 12. Time of Payment . The tax imposed in this Article shall be paid to the City Treasurer before the advertisement, sign, signboards, or billboards is displayed or distributed. The time of payment shall be reckoned at the beginning of the quarter the sign, signboards, or billboards is displayed. In the ensuing year, the tax shall be payable annually on or before the twentieth day (20th) of January or in quarterly equal instalments within the first twenty (20) days of the month next following the end of the calendar quarter. SECTION 13. Surcharge and Interest for the Late Payment . In case of failure to pay the tax prescribed in this Article within the time prescribed, the tax shall be increased by twenty-five (25%) of the quarterly amount due, such surcharge shall be paid at the same time and in the same manner as the tax. In addition to the tax herein imposed, there shall be imposed an interest upon the unpaid amount at the rate of twenty-four percent (24%) per annum from the due date until the tax or charge is fully paid but in no case shall exceed three (3) years. SECTION 14. Penalty . Any advertisement, sign, signboards, or billboards constructed or displayed without complying with the requirements imposed therein shall, after due notice, be demolished, and shall be punished by a fine of not exceeding Five Thousand Pesos (P5,000.00) and imprisonment of not more than six (6) months, or both at the discretion of the court. If the violator is an association, partnership or corporation, the penalty therein provided shall be imposed on the officers thereof. SECTION 15. Administrative Provision . Any person desiring to display sign, signboards, billboards or advertisements, shall file a written application on the required form submitting the necessary plans and description of the advertisements, sign, signboards, or billboards with the City Mayor through the City Engineer. The permit of the City Mayor shall be presented to the City Treasurer who shall thereafter collect the tax before the advertisements, sign, signboards, or billboards is displayed or distributed. Buntings displayed during fiestas and other festivities within the City shall, however, be exempted from the tax imposed in this Article. ARTICLE E Amusement Tax SECTION 16. Imposition of Tax . There shall be collected amusement tax from proprietors, lessees, or operators of theaters, cinemas, concert halls, circuses, boxing stadia, video products lessors/owners and other places of amusement at the rate prescribed below: On admission or entrance fees - thirty percent (30%) On video tapes rental fees - thirty percent (30%) On resorts - ten percent (10%) of gross receipts from admission/entrance fees with two (2) year moratorium on Department of Tourism registered resorts Where a fee is paid for admission to more than one attraction, the accommodation, such and orchestra to balcony or from balcony to lodge requiring the payment of additional fee to make up for the difference in the fee, the tax shall be based on the fee corresponding to the accommodation required in exchange of the first accommodation. The computation of amusement tax shall not include charges and fees imposed by the City Government for charitable, religious, civic, and sports purposes actually paid by the customer or viewers entering such amusement place. SECTION 17. Exemptions . The admission fees for the following activities shall be exempt from the payment of amusement tax. a.) The holding of operas, concerts, dramas, recitals, paintings and art exhibitions, flower shows, musical programs, literary and oratorical presentations except pop, rock or similar concerts. In order that the admission fees to the operas, concerts, dramas, recitals, paintings and art exhibitions, flower shows, musical programs may be exempted from the payment of amusement tax imposed under this Article, it must be shown that they are not only that the predominating features of the show but the principal attraction and life thereof, and that no other form of amusement is shown or exhibited in connection or on consideration of the admission fees collected. Stage shows and vaudeville exhibitions do not come within the purview of exemption; b.) Receipts derived from the sale of ballots in connection with beauty contest and said ballots are not required to be registered. However, admission tickets to benefit shows and performance undertaken in connection with said beauty contest are subject to amusement tax regardless of whether or not said tickets are entitled to votes; c.) Fees charged by proprietors, or operators of bowling alleys and billiard pools to their customers for the use of their bowling alleys and billiard tables are mere rentals for the use thereof and therefore, not subject to the amusement tax. However, if admission fees and charges are collected from the general public for the privilege of witnessing billiard games and bowling contest, the admission fees or charges thereto are subject to the amusement tax; d.) The admission fees to athletic meet, school program, exhibition, or educational activity conducted by any public school be exempt from amusement tax if the net proceeds therefrom shall accrue to the athletic or library fund of the school; e.) Admission fees charged in connection with fund raising of Katipunan ng Kabataan, the proceeds of which shall accrue to general fund of the Sangguniang Kabataan; f.) Admission fees charged in connection with fund raising activities of Sangguniang Barangay, the proceeds of which shall accrue to the general fund of the barangay. Provided, however, that for purposes of the immediate preceding sub-paragraphs (e) and (f), in appropriation thereof, the specific purpose for which such activity has been held shall be first satisfied; g.) Admission fees charged in connection with fund-raising activity, the proceeds of which shall insure to the benefit of an orphanage, religious institutions, home for the aged, educational and other charitable institutions. Where a fund raising activity is conducted by a benefactor or other than those mentioned in this sub-paragraph, only that portion of the proceeds that goes to the orphanage, religious institution, home for the aged, educational and other charitable institutions shall be exempt from the amusement tax. That portion of the proceeds that goes to the promoter shall be taxable in accordance with rate prescribed in this Section; h.) Other activities as may be, on case to case basis, exempted by the Sangguniang Panlungsod through an appropriate resolution. SECTION 18. Time of Payment . The tax on admission fees shall be due and payable within the first ten (10) days of the month next following the month for which they due by the proprietors, lessees or operators concerned. The tax shall be determined on the basis of a true and complete return of the amount of gross receipts derived during the preceding month. In case of theaters or cinematography, the tax shall first be deducted and withheld by the proprietors, lessees, or operators theaters or cinematography and paid to the City Treasurer before the gross receipts are divided between the proprietors, lessees, or operators of the theaters or cinematography and distributors of the cinematographic films. In case of ambulant amusement establishments, the tax herein imposed shall be paid to the City Treasurer upon the expiration of the permit granted by the City mayor. In case where the proprietor or operator of the amusement establishment decides to terminate its operation earlier than the expiration date of the permit, the tax shall be paid at the time the permittee decided to stop its operation. SECTION 19. Surcharge and Interest for Late Payment . In case of failure to pay the tax prescribed in this Article within the time required, the tax will be increased by twenty-five percent (25%) of the original amount due, such surcharge shall be paid at the same time and in the same manner as the tax. In addition to the surcharge imposed therein, there shall be imposed an interest upon the unpaid amount at the rate of twenty-four percent (24%) per annum from the due date until the tax or charge is fully paid but in no case shall exceed three (3) years. SECTION 20. Surcharge for Fraudulent Return . In case of failure to file the return and pay the tax within the time required, or in case a fraudulent return is filed, the taxpayer shall be subject to a surcharge of fifty percent (50%) of the correct amount of the tax due in addition to the other charge, interest and penalties provided for in this Article. SECTION 21. Penalty . Any violation of the provision of this Article shall be punished by a fine of not exceeding Five Thousand Pesos (P5,000.00), an imprisonment of no more than six (6) months, or both, at the discretion of the court. If the violator is an association, partnership, or corporation, the penalty herein provided shall be imposed on the officers thereof. SECTION 22. Administrative Provisions . a.) Filing of return All proprietors, lessees, or operators of amusement places shall file a monthly statement of their receipt from admission of each class of tickets sold, the unit price of each class, and the total amount collected duly signed by them or the manner. The said statement shall be submitted to the Office of the City Treasurer on or before the 10th day of each month. as regards the required information for the preceding month and pay the tax due thereon. Duplicate copies of each statement shall be kept by the proprietor, lessee, or operator as part of his accounting records and the same shall be preserved in the same manner as his books of accounts and the other records. b.) Form of tickets. The proprietor, lessee or operator of an amusement place where fees or cover charges are required to be paid for admission shall provide himself with admission tickets which shall evidence payment of fees or cover charges. The tickets shall be serially numbered and shall indicate the name of the place of amusement and the fees or cover charges. The serial number of each ticket, and the admission fee or cover charge shall be printed on both ends of the tickets such that when the ticket is divided into two upon being presented for admission, both the serial number and the price shall appear in both parts. When the tickets are presented for admission at the gate or entrance of an amusement place, the same shall be divided crosswise into two by the porter or gatekeeper. One-half thereof shall be returned to the patron and the other half kept in a receptacle provided for the purpose, to be preserved by the proprietor, lessee, or operator of the amusement place until they should have been verified by a duly authorized representative of the Office of the City Treasurer for verification of the contents thereof within ten (10) days of the month following. An authority to burn the used admission tickets be granted by the City Treasurer after the amusement taxes due on the used admission tickets have been paid and the correctness thereof has been verified. The burning, shall be witnessed by the proprietor, lessee, or operator of the amusement place of his designated representative from the Office of the City Treasurer. c.) Registration of ticket Before the proprietor, lessee, or operator of the pale of amusement tickets for printing, he shall first send to the City Treasurer a written notice stating the name and address of the printer with whom he places the order, the class of tickets, and the inclusive serial numbers the fee or cover charge and the total number each class of tickets. The proprietor, lessee, or operator shall be kept for record purposes the invoices, or receipts issued by the printer covering the order. If shall be the duty of the printer to submit within ten (10) days after the end each calendar month, a receipt to the City Treasurer of all the admission tickets to the admission places printed by him indicating the inclusive serial numbers, classes, fees or cover charges thereof, and the total number of tickets of each class. After the tickets are printed, they shall first be presented to the City Treasurer for approval and registration before they are sold to the public. The City Treasurer shall keep a record or registered tickets in the form of ledger with each places of amusement having a separate record of all the tickets it presents for approval and registration, the date of registration, the classes of tickets, the admission prices the inclusive serial numbers, and the numbers of tickets of each class. The proprietor, lessees, or operator of the place of amusement shall likewise keep a true and correct record of the stock of his tickets, the serial number of the tickets, and those that are sold from day to day. It shall be unlawful for every proprietor, lessee, or operator of an amusement place to keep in on his possession any unregistered admission ticket. If for any reason, such as or premiere exhibitions of films, road shows, or similar shows, it becomes necessary to change the price of admission other than those previously printed and registered, it shall be lawful for any proprietor, lessee, or operator of a place amusement to cancel the price of admission printed on the tickets and superimposed above the canceled price the desired fee for admission. In case of this nature, the proprietor, lessee, or operator of a place of amusement shall first send to the Office of the City Treasurer a written notice stating that he causing to be printed a new set of tickets in the same manner as provided above. Passes and complimentary tickets shall be printed, registered and disposed in the manner as the regular admission tickets. d.) Notice of admission price. In every place of amusement where fees or charges are collected admission, the proprietor, lessee, or operator shall conspicuously post at the outer entrance and near the box office, one or more signs accurately stating the rates of admission prices. d-1) Computation of Amusement Tax There shall be added as Amusement Tax equivalent to 30% of the total admission price except such charges and fees imposed by the City Government for charitable, religious, civic and sport purposes actually paid by the customers, viewers entering such amusement place. The following an example: Admission Ticket Amusement Tax Total Balcony P9.50 P2.85 P12.35 Orchestra 8.50 2.55 11.05 e.) Filing of performance bonds; forfeiture thereof and exemption. Person engaged in business as operators of amusement places or as promoters or sponsors of amusement activities, shall upon registration of their admission tickets and other records as provided above, file a performance bond in an amount equal, as nearly as can be estimated, to twice the amount of amusement taxes payable by them during an average month, in the case of these regularly operating an amusement place, or twice the amount of amusement taxes computed on the basis of the admission ticket registered, in the case of these not regularly operating an amusement place. In all local or foreign performance, the registration of their ticket shall be done only upon posting a performance bond equal to at least twice the estimated amount of admission tickets registered. Such bond shall be returned to the operator, promoter or sponsor upon payment of all taxes due. Failure to pay such taxes will subject the confiscation of such bond by the City Treasurer to satisfy such liability to the government. The City Treasurer may, in meritorious cases and upon written application therefore, subject to the approval of the Sangguniang Panlungsod exempt any person operating an amusement place or promoting or sponsoring an amusement activities from compliance with the requirements of these provisions. f.) The City Treasurer or his duly authorized representative may conduct an actual accounting of the number of customers who entered an amusement place for the purpose of determining the correct amount of admission tickets sold. ARTICLE F Tax on Business of Printing and/or Publication SECTION 23. Imposition of Tax . There shall be collected a tax of three fourths of one percent (3/4 of 1%) of the gross receipt for the preceding calendar year, of business of the persons engaged in the printing and/or publication of books, cards, posters, leaflets, handbills, certificates, receipts, newspaper of regular circulation, magazines and other printed materials of similar nature. SECTION 24. Exclusion of Certain Receipts . The receipts from the printing and/or publishing of books or other reading materials prescribed by the Department of Education, Culture and Sports such as school texts or references shall not be included in the gross receipts subject to the tax herein imposed. SECTION 25. Time of Payment . The tax herein imposed shall be payable within first twenty (20) days of January or in quarterly installment within the first twenty (20) days of each calendar year. SECTION 26. Surcharge and Interest of Late Payment . Failure to pay the tax within the time required shall subject the printer and/or publisher to a surcharge of twenty five percent (25%) of the amount of the tax due plus an interest upon the unpaid amount at the rate of twenty four percent (24%) per annum from due date until the tax is fully paid. SECTION 27. Penalty . Any violation of the provision of this Article shall be punished by a fine of not less than One Thousand Pesos (P1,000.00) nor more than Five Thousand Pesos (P5,000.00), imprisonment of not less than one (1) month nor more than six (6) months, or both, at the discretion of the Court. In the case of a juridical person, the president or person in charge of the operation thereof shall be liable for such violation. In the case of newly started business failing under this Article, the tax shall be fixed by the quarter. The tax for the quarter in which the business starts to operate shall be three fourths of one-tenth of one percent (3/4 of 1/10 of 1%) of the capital investment. In the succeeding quarter or quarters, in the case the business opens before the last quarter of the year, the tax shall be based on the gross sales from the preceding quarter at one fourth (1/4) of the rate prescribed under this Article. For purposes of this Article, capital investment shall be that as determined under Article C, Chapter II of this Code. ARTICLE G Franchise Tax SECTION 28. Imposition of Tax . Notwithstanding any exemption granted by any law or other special law, the City shall impose a tax on business enjoying a franchise at a rate not exceeding seventy-five percent of one percent (75% of 1%) of the gross annual receipts for the preceding calendar year based on the incoming receipt, or realized, within its territorial jurisdiction. In case on newly started business, the tax shall not exceed three-fourths of one percent (3/4 of 1%) of the capital investment. In the succeeding calendar year, regardless of when the business started to operate, the tax shall be based on the gross receipts for the preceding calendar year, or any fraction thereof, as provided herein. SECTION 29. Exemption . This tax shall not be imposed on business enjoying franchise which is a cooperative organized and registered with the proper government office. SECTION 30. Time of Payment . The tax herein imposed shall be payable within the first twenty (20) days of January of each year or in quarterly equal installment within the first twenty (20) days of each calendar year. SECTION 31. Surcharge and Interest for Late Payment . Failure to pay within the time required shall the tax payer to a surcharge of twenty five percent (25%) of the amount of tax due plus the interest upon the unpaid amount at the rate of two percent (2%) per month from the due date until the tax is fully paid. SECTION 32. Penalty . Any violation of the provisions of this Article shall be punished by a fine of not less than One Thousand Pesos (1,000.00) nor more than Five Thousand Pesos (P5,000.00), imprisonment of not less than one (1) month or more than six (6) months, at the discretion of the Court. In case of a juridical person, the president or person in charge of the operation shall be liable for the violation. SECTION 33. Administrative Provisions . If a business subject to the franchise tax is closed within a year, the franchise holder shall within twenty (2) days of such cessation of business, submit to the undeclared portion of the year and pay the tax thereon. ARTICLE H Tax on Professionals SECTION 34. Imposition of Tax . (a) The City shall levy an annual professional tax on each person engaged the exercise or practice of his profession (P300.00). a.1.4 year course and below requiring government exam. P150.00 a.1.5 year course and above requiring government exam. 300.00 (b) Every person legally authorized to practice his profession shall pay the professional tax to the City where he practices his profession or where he maintains his principal office in case he practices his profession in several places, provided, however, that such person who has paid corresponding professional tax shall be entitled to practice his profession in any part of the Philippines without being subjected any other national or local tax, license, or fee for the practice of such profession. (c) Any individual or corporation employing a person subject to professional tax shall require payment by that person of the tax of his profession before employment and annually thereafter. (d) Any person subject to the professional tax shall write in deeds, receipts, prescription, reports, books of account, plans and designs, surveys and maps, as the case maybe, the number of the official receipt issued to him. (e) The professional subject to tax herein imposed are only those who have passed the bar examination, or any board or other examinations conducted by the Professional Regulation Commission (PRS). For example, a lawyer who is also a Certified Public Accountant (CPA) must pay the professional tax imposed on lawyers and that fixed for CPAs, if he is to practice both professions. For the purpose of collecting the tax, the City Treasurer of his duly authorized representative shall require from such professionals their current registration cards issued by competent authority before accepting payment of their professionals' presentation of proof of payment before registrations or renewal of their licenses. SECTION 35. Time of Payment . The professional tax shall be payable annually, on or before the thirty-first (3 1st) day of January. Any person first beginning to practice a profession after the month of January must, however, pay the full tax before engaging therein. A line of profession does not become exempt even if conducted with some other profession from which the tax has been paid. Professionals exclusively employed in the government shall be exempt from the payment of this tax. SECTION 36. Surcharge and Interest for Late Payment . Failure to pay the professional tax herein imposed within the time required shall subject the professional to a surcharge of twenty-five percent (25%) of the tax due plus an interest on the unpaid amount at the rate of two percent (2%) per month or fraction thereof but not to exceed thirty six (36) months until the tax is paid. SECTION 37. Place of Payment . Every individual legally authorized to practice his profession in General Santos City shall pay the professional tax in the City. In case where in individual practices his profession or pursue his calling in several places that maintains his principal office in General Santos City, he shall pay the professional tax herein imposed in General Santos City. SECTION 38. Penalty . any violation of the provisions of this Article shall be punished by a fine or not more than One Thousand Pesos (P1,000.00), imprisonment of six (6) months, or both at the discretion of the Court. ARTICLE I Tax on Occupation and Other Callings SECTION 39. Imposition of Tax . There shall be imposed an annual tax on all persons not otherwise classified as professionals engaged in the exercise or practice of their occupation or callings within General Santos City, such as: a.) Fifty Pesos (P50.00) Certified morticians Chemist (unless he or she is a registered chemical engineer and has paid the corresponding tax on the profession) Chiropodist (tattooing) Commercial Basketball Players Dietitians Embalmers Hostesses Hotel or Restaurant Chef Jockeys Marine Officer (unless he is marine engineer or second engineer and has paid the corresponding professional tax for marine engineers or second engineers) Masseurs/Masseuse Pelotaris Radio/TV Newscasters/Announcers Registered Tourist Guide Stage Performers Statisticians Professional Boxers Professional Tennis Players Bowlers, chess players and other players of professional games supervised by the Games and Amusements Board Professional Athletic Trainors Professional Athletic Coaches and Assistant Coaches Professional Animal Trainors X-ray Technicians Entertainers or Guest Relation Officers (GROs) Sport Referees b.) One hundred fifty pesos (P150.00) Actors and actresses (professional) Bachelor of Science in Nursing graduate Club floor manager Couturiers Engineers: Associate and assistant electrical engineers (unless he or she is a professional electrical engineer and has paid the corresponding professional tax for electrical engineers) Flight attendants Foreign Exchange Dealer/Money changers Forester Geologist Insurance Adjusters/Agent/Representative Land Surveyors (unless he/she is a professional geodetic engineer or has paid the corresponding professional tax) Movie Stage Directors Sales Supervisor/Manager Self Employed Bookkeeper Steward & Stewardesses (Commercial) Therapists (unless he or she is a professional nurse and has paid the corresponding professional tax for nurse) Professor or Instructors of private colleges, Universities and Vocational Schools Professional Golfers One line of occupation or calling does not become exempt by being conducted with some other occupation or callings for which a tax has been paid. SECTION 40. Exemption . the tax imposed in this Article shall not apply to persons exclusively employed in any branch, instrumentally or service of the government of the Republic of the Philippines. SECTION 41. Time of Payment . The occupational tax shall be due and payable in its full amount on or before January 31 and every year thereafter. Any person first beginning to exercise or practice an occupation or calling after the month of January must however, pay the full amount of tax herein imposed before engaging therein. SECTION 42. Surcharge and Interest for Late Payment . Failure to pay the occupational tax herein imposed within the time required shall subject the taxpayers to a surcharge of twenty-five percent (25%) of the tax due plus an interest on the unpaid amount at the rate of one percent (1%) per month or fraction thereof but not exceed twelve percent (12%) until tax is paid. SECTION 43. Place of Payment . Every individual who practices his profession or pursues his calling in General Santos City shall pay the occupation tax in the City. SECTION 44. Penalty . Any violation of the provisions of this Article shall be punished by a fine of not more than Six Hundred (P600.00), imprisonment of six (6) months, or but, at the discretion of the court. SECTION 45. Administrative Provisions . (a) The City Treasurer, before accepting payment shall require the presentation of documents that will certify that professional required to pass the corresponding board examination, as the case may be, have passed such examination. (b) Any person employing an individual required to pay tax shall require payment by that individual of the tax on occupation before employment and annually thereafter. (c) Any individual subject to the occupation tax shall write or print in deeds, receipts, prescriptions, reports, books or accounts, plans, designs, surveys and maps, as the case may be, the number of official receipt issued to him. ARTICLE J Tax on Delivery Trucks or Vans SECTION 46. Imposition of Tax . There is hereby levied an annual fixed tax for every delivery truck, van or any vehicle used by manufacturers, producers, wholesalers, dealers or retailers in the delivery of certain products hereunder described, to their Sales outlets, or costumers, whether directly or indirectly, within the City of General Santos, based on the following: Amount of Tax Per Annum Vehicles with 2-3 wheels 50.00 Vehicles with 4-6 wheels 350 Vehicles with more than 6 wheels 750.00 SECTION 47. Time of Payment . The tax imposed on this Article shall be paid annually to the City Treasurer on or before than 20th day of January of each year. Any person that shall start to use any delivery truck or van in the City after the month of January shall pay the full amount before engaging therein. SECTION 48. Surcharge and Interest on Unpaid Taxes . Failure to pay the tax prescribed in this Article within the time required, shall subject the taxpayer to a surcharge of twenty-five percent (25%) of the original amount due, such surcharge to be paid at the same time and in the same manner as the tax. In addition to the surcharge, there shall be imposed a surcharge an interest upon the unpaid amount at the rate of two percent (2%) per month, from the due date until the tax is fully paid. SECTION 49. Penalty . Any peddler who shall engage in the sale of any merchandise or article of commerce in the City of General Santos, without first paying the tax on delivery truck or If the violator is an association, partner, or corporation, the penalty herein provided shall be imposed on the officers thereof. SECTION 50. Administrative Provisions . The City Treasurer before accepting payment of the tax imposed in this Article, shall require the presentation of a Mayor's Permit as required on Article A, Chapter III of this Cod and the submission of a copy of the certificates of registration of the delivery truck or van. Every delivery truck or van for which tax has been paid shall be provided with a sticker to be displayed on a conspicuous space within the windshield of the delivery truck or van for the purpose of convenient identification that a Mayor's Permit has been issued. The official receipt issued for the payment of the tax or a copy thereof shall at all times be carried in the truck or van for which such tax has been paid. ARTICLE K Tax on Sand, Gravel and Other Quarry Resources SECTION 51. Imposition of Tax . a) The City shall levy and collect a tax of seven percent (7%) of fair market value in locality per cubic meter of ordinary stones, sand, gravel, earth, and other quarry resources, such as but not limited marl, marble, granite and volcanic cinders, basalt, tuff and rock phosphate, extracted from public lands or from the beds of seas, lakes, rivers, streams, creeks and other public waters within its territorial jurisdiction. b) The permit to extract sand, gravel, and other quarry resources shall be issued exclusively by the City Mayor pursuant to this Ordinance. In the case of private concessions, the tax herein imposed shall apply in addition to the fees paid by the extractors to the private concessionaires. SECTION 52. Exemptions . Government agencies with government functions shall be exempt from this imposition. Provided, however, that no government entity or instrumentality shall be allowed to take and dispose of materials from public waters or in private or public lands unless authorized under a permit duly issued by the City Mayor. SECTION 53. Time of Payment . The tax herein imposed shall be paid to the City Treasurer or his deputized representative before the extraction of materials in made based on the expected volume of quarry materials to be extracted for the month. Within ten (10) days after the end of the month for which the tax has been paid, the person or permittee shall submit a sworn statement of the gross receipts/sales and quantity of materials actually extracted or removed from the area. If the tax paid by the person or permittee for the previous month is less than the tax actually due based on the gross sales and/or receipts, the difference of the tax shall be paid together with the tax for the expected volume of quarry materials to be extracted for the ensuing month. The proceeds of the tax on sand, gravel, and other quarry resources shall be distributed as follows: a) City Sixty Percent (60%) b) Barangay where the sand, gravel, and other quarry resources are extracted Forty Percent (40%) SECTION 54. Surcharge for Late Payment. Where extraction of the materials is started before the issuance of the permit and payment of the tax as required in Section 66 (Time of Payment) of this article, the taxpayer shall pay the surcharge of Twenty Five Percent (25%) plus an interest of Twenty Four percent (24%) per annum but the payment of such surcharge shall not relieve any person from payment of the tax due and from fully complying with the requirements of this code nor from the other penalties prescribed herein. SECTION 55. Penalty . Any violation of the provision of this Article shall be punished by a fine of not more than Five Thousand Pesos (P5,000.00), imprisonment of not more than Six (6) months, or both, at the discretion of the court. If the violator is an association, partnership, or corporation, the penalty herein provided shall be imposed on the officers thereof. SECTION 56. Administrative Provisions . 1. Taking and Disposal of Materials No person, corporation, partnership, cooperative or government entity/instrumentality shall be allowed to take and dispose of materials covered by these regulations from public waters or in public or private lands unless authorized under a permit issued in accordance with this Ordinance. 2. Who may be granted permits Permit to extract sand, gravel, and other quarry resources shall be issued exclusively by the City Mayor. 3. Who may be granted permit(s) A permit shall be issued to any applicant who has complied with the requirements prescribed herein and other pertinent rules and who possessed the following qualifications: a) In case of an individual, he must be of legal age, Filipino citizen and a resident of General Santos City. b) In case of a corporation or a partnership, it must be organized under the laws of the Philippines duly registered with the Securities and Exchange Commission and at least 60% of the capital of which shall at all times be owned and controlled by citizens of the Philippines. c) In case of a cooperative, it must be duly registered with the Cooperative Development Authority and whose members and officers are bonafide residents of General Santos City, and d) In case of a government agency/office, it must be duly recognized and existing and in need of materials for infrastructure projects as certified by the agency concerned. 4. Process Flow of Application for Permit Applications for quarry or extraction permit shall be processed as follows: Step 1 Application for permits shall be filed with the Office of the City Mayor specifically with the Environment and Natural Resources Division (ENR). The ENR Division conducts field evaluation and verification, results of which shall be a part of the recommendation which will be forwarded/endorsed to the Land Technical Committee of the City. Step 2 The Land Technical Committee in which the ENR Division is represented conducts its evaluation of the request taking into consideration other existing and applicable laws, rules and regulations and the recommendation of the ENR. Step 3 If found in order, the application shall be endorsed favorably by the Land Technical Committee to the Chief Executive for perusal and approval. If not in order, the application shall be endorsed back to the applicant through the ENR Division complete with explanation why the application cannot be granted and/or the list of deficiencies. Step 4 Applications endorsed favourably by the Land Technical Committee, if the Chief Executive finds it in order, shall be endorsed to the Permits and Licenses Division of the City Mayor's Office of the City for issuance of permit/license. Step 5 Assessment shall be done by the Permits and Licenses Division and the applicant pays the required fees and taxes with the Office of the City Treasurer. Step 6 Permits and Licenses forwards the permit for approval/signature of the Chief Executive after payment of all fees, taxes and charges and submission of all requirements. 5. Permit Terms and Conditions The following are guidelines relative to the quarrying/extraction permits issued: a. Only the Chief Executive has the authority to issue quarry and/or extraction permit in the City of General Santos. b. The permit may be suspended or revoked anytime by the Chief Executive which public interest so requires or upon the failure of the permittee to comply with the terms and conditions herein provided and other requirements of any applicable law, rule, regulation of ordinance. c. Any statement made in the application or those made later in support thereof shall be considered as conditions and essential parts of the permit and any misrepresentation contained therein shall be a valid ground for suspension revocation of the permit. d. The permits issued shall expire on December 31 of each year and shall be renewable within the first twenty (20) days of January of each year. On the other hand, Special Permits will be good only for one (1) year until December 31 of the year of issue or upon exhaustion of the allowable volume of extraction whichever comes first. e. The permittee shall assume full responsibility on any consequences resulting from his extraction operations. f. The permittee shall be responsible for the rehabilitation of the quarry area which obligation shall be secured or performance bond executive by the permittee in favour the City Government of the purpose. This, therefore, imposes upon the permittee that he assures or commits that there will be no damages in the environment in and surrounding his quarry area as a result of his quarry/extraction activities. g. The permit shall be strictly operative only in areas and of a maximum volume specifically identified and approved by the chief Executive. Boundaries of such area(s) shall be with established prominent ground marks as verified and indicated in the survey plan. h. No extraction or quarry shall be allowed within the distance of one (1) kilometer from the boundaries of reservoirs, public water supply, and of any public or private works or structures, as the case maybe. i. The permit is issued for the exclusive use and benefit of the permittee and in no case be transferable in favour of any person or entity. j. The permittee shall at all times post a copy of the permit and make available all related documents for inspection by authorized representative of the City Government or any government entity or instrumentality having jurisdiction on the same. k. The permittee shall at all times have available copies of the permit and other necessary documents, e.g. , permit, delivery receipts, schedule extractions, etc., at the quarry/extraction site which documents must be ready for inspection by appropriate authorities. l. The permittee shall maintain updated books of accounts which, among others, shall contain detailed daily quantity and kind of materials extracted and delivered. Details on the delivery and sale must also be available, e.g. , detailed daily sales showing date, quantity, name of buyer, selling price and total sales amount. These shall, at all times, be ready for inspection by appropriate authorities especially authorized representatives of the City Government. m. At all times, the permittee shall issue delivery receipts duly registered with the Office of the City Treasurer to haulers of the materials sold or delivered. The haulers/drivers shall have these delivery receipts ready for presentation upon demand. n. the permittee shall acknowledge trucks which are duly registered with the office of the City Treasurer. These trucks if truly registered shall bear official stickers prescribed and issued by the City Government. o. No application shall be treated as renewal unless an application for renewal is filed and approved prior to the expiration of the permit. p. Upon termination of the permit by whatever valid cause, the same shall be surrendered to the issuing officer. 6. Application Requirements All applications shall be subject to the following regulations and requirements: a) Application using prescribed application forms and payment of the application fees b) Surety or Performance Bond c) Survey of area by the deputized Mine and Geodetic Engineer d) Sketch Map of the area duly prepared by the Deputized Mine and Geodetic Engineer e) ECC Clearance and ECC Application Fee: Initial Environment Examination Environmental Impact/Assessment Statement Project Description Mine's Inspection and Verification Certificate f) Barangay Clearance g) DPWH and/or City Engineer's Clearance h) NIA Clearance i) Riverbank Rehabilitation Commitment Program j) Program Equipment and Capitalization k) SEC Registration for Partnership or Corporation CDA Registration if a Cooperative. l) Business Trade Name/DTI Clearance m) Business Permit n) Payment of Required Application, Extraction and other Fees 7. Survey Plan All applications under this Ordinance shall be supported by a survey plan duly prepared, signed and sealed by a licensed Geodetic Engineer. Such plan shall contain general information including technical description, reference point, location map, etc. In case of Industrial Permit Application, the area shall be surveyed by a deputized Geodetic Engineer of the City Government. 8. Verification of Areas The Environment, Natural Resources, Agriculture and Veterinary (ENRAV) department of the City Government shall conduct filed verification of the area applied for. Provided, that the verification may be dispensed with if warranted by circumstances, provided, further, that no industrial permit shall be recommended for approval without the accompanying Geodetic Engineer's verification report. 9. Rehabilitation of Excavated Areas in Public and Private Lands Holders of permits other than special permits covering public and private lands shall rehabilitate the excavated area to a condition suitable for agriculture or other economic activities; Provided, that no guarantee faithful compliance with the said obligation, a surety bond in the amount of TWENTY THOUSAND PESOS (P20,000.00) per hectare or fraction thereof shall be posted by the applicant before the grant of the permit with surety acceptable to the Chief Executive. 10. Suspension or revocation of Permit Permits issued under this Ordinance maybe suspended or revoked by the City mayor for violation of its terms and conditions, the provisions of these rules and regulations, when public interest or peace and other conditions so demand, or for ecological reasons. 11. Records and Inspection The permittee shall keep book of accounts in which shall be entered everyday, the quantity and kind of materials removed, the fees paid therefore, their selling prices, the names and addresses of the persons or entity to whom the same have sold or disposed of and other transactions relative to the business. Said book shall at all times be available for inspection by the duly authorized representatives of the City Government. 12. Monthly Reports The permittee shall submit to the Environment, Natural Resources, Agriculture and veterinary (ENRAV) within ten (10) days after the end of each calendar month a sworn report in the prescribed form stating, among others, the quantity and kind of materials extracted, the fees paid therefore and the names and addresses of buyers. 13. Periodic Inspection All operations under this Ordinance shall be to periodic inspection by the duly authorized representatives of the City Government for the purposes of determining the following: a) that the operation is confined within the permit area; b) that the materials removed are in accordance with the terms and conditions of the permit; c) that the aesthetic and the ecological value in the permit area is not seriously damaged; d) that the operation does not threaten the ground stability of any public/private structure; and e) that peace and order condition is maintained in the area. 14. Priority in Registration In case of conflict involving areas of public domain, the application first registered and accompanied by standard requirements shall be entertained and given priority in granting the permit. 15. Delivery Receipts The permittee shall at all times issue to truck driven engaged in hauling sand and gravel materials from the permit area, delivery receipts in the prescribed form for the purpose of inspection by the duly authorized representatives of the City Government. The original shall be issued to and carried by the truck drivers while in transit which shall be shown upon demand. The duplicate copy shall be attached to the monthly report to be accomplished by the permittee and the triplicate copy shall be kept by the permittee and made available at all times for inspection by proper authorities. 16. Failure to Carry Delivery Receipts Truck drivers and haulers of sand and gravel materials who fail to present the required delivery receipts upon demand shall pay a fine of One Hundred Pesos (P100.00) per cubic meter of the materials being transported. Failure to pay the fine shall be a cause for the impounding of materials and vehicles to be released only upon payment of the required amount of the Treasurer of, and shall accrue to the City. 17. Failure to Issue Delivery Receipts or Issuing Fraudulent Receipts Failure to issue genuine delivery receipts or issuing delivery receipts shall be sufficient ground for the suspension/revocation of the permit. 18. Kinds of Permits and Terms Thereof There will be five (5) kinds of permits that may be issued as allowed by this Ordinance, namely: A. Commercial Permit A commercial permit shall be issued to dispose sand, gravel and other loose or unconsolidated materials which are taken in their natural or original state without undergoing processing. The permittee shall be entitled to extract and remove the materials covered by the permit to the exclusion of others except to holders of gratuitous permits. It shall cover an area of not more than one (1) hectare in public waters or in public and private lands and will be granted for a period of not more than one (1) year, renewable for the same period. a.1. Requirements The application shall be supported by a survey plan prepared by a licensed Geodetic Engineer, Initial Environment Examination Report, and an operational plan which shall contain a rehabilitation plan of the area. a.2. Limitations Only one (1) permit shall be granted to an applicant in the City. a.3. Surety Bond To answer for and guarantee payment for whatever actual damage that may be incurred by a reason of the sand and gravel; operation, the permittee shall post a surety bond in the amount of TEN THOUSAND PESOS (P10,000.00) with surety acceptable to the Chief Executive. B. Foreshore Permit A foreshore permit is issued covering an offshore area beyond one hundred (100) meters from the watermark at the mean low tide extending seaward to extract and dispose materials consisting of rounded or flattened fragments of rocks, limestone, quartz, including materials commonly known as "wash-out" or "gravitas" that have been detached from their source, carried and transported by waves and accumulated in the beds of seas. It shall embrace an area of not more than (1) hectare in beds of ponds and seas and is issued for a period of not more than one (1) year, renewable for the same period. a) Requirements The application shall be supported by a survey plan prepared by a licensed Geodetic Engineer, initial environment report and an operation plan. b) Limitations and Conditions of the Permit Only one (1) permit embracing not more than one (1) hectare shall be granted to an applicant in the City. The taking of the "puka" is not covered by this Ordinance. The foreshore area shall be marked with vertical poles or distinct colors at the corners visible at all times above the water. Unauthorized removal or transfer of the said poles by the permittee or his agent shall be a sufficient ground for the suspension or revocation of the permit. c) Surety Bond To guarantee faithful compliance with the terms and conditions stated in the permit a surety bond in the amount of TEN THOUSAND PESOS (P10,000.00) shall be posted by the applicant with surety acceptable to the Chief Executive. C. Gratuitous Permit A gratuitous permit shall be granted to any government entity/instrumentality in need of materials for infrastructure projects over an area of not more than two (2) hectares which shall be subject further to the following conditions: a) that the period of the grant shall be coterminous with the term of the project but not to exceed one (1) year; b) that the applicant shall submit a project proposal where the materials to be taken shall be used and the estimated volume needed; c) that the government office concerned shall, whenever practicable, use and utilize its own vehicles and equipment in extracting, hauling and transporting the materials, Provided, however, that the permittee may enter into a contract with a private person/entity for the purpose of hauling and transporting such materials; d) that the materials authorized to be removed shall be strictly for infrastructure projects and in no case shall the same be disposed of commercially, otherwise, persons responsible therefore shall be liable for prosecution under appropriate laws; e) that the permittee shall submit to the Environment, Natural Resources, Agriculture and Veterinary Department (ENRAV) a monthly report in the prescribed form, copy furnished the City Mayor and the Treasurer; and f) in exceptional cases, more than one (1) permit may be granted to the applicant depending upon the volume of materials needed, project proposal, proximity, size and other factors. Exemption from Fees A gratuitous permit shall not be required to pay sand and gravel tax; Provided, that delivery receipts shall be issued and carried by hauling and/or transporting vehicles. D. Industrial Permit An industrial permit covering an area of not more than eight (8) hectares for an individual and sixty-four (64) hectares for a partnership/corporation in public waters and/or in public and private lands shall be issued for the removal of sand and gravel and other loose or unconsolidated materials that necessitate the use mechanical processing for a period of five (5) years, renewable for a series of five-year periods but not exceeding a total of twenty-five (25) years. a) Condition Precedent No operations shall be allowed until after the processing machinery or crushing equipment shall be installed by the permittee; Provided, that the permittee may enter into an operating agreement with an owner of an existing processing plant; Provided, further, that failure of the permittee to install the required processing equipment within six (6) months from grant of the permit may cause the revocation of the permit. b) Requirements The application for industrial permit shall be supported by the following requirements: 1. Plan of the duly surveyed by transit and tape by a deputized Geodetic Engineer of the City; 2. Clearances from the government agencies concerned that may be affected by the operation, or written permission from the owner of the area applied for; 3. Project study prepared, signed and sealed by a registered engineer stating among others, the nature and kind of the materials applied for, productions rate, equipment and machineries to be used, estimated volume of the deposit, financing scheme, marketing, technical personnel, operational and rehabilitation plans and the economic feasibility of the proposed operation; 4. Initial Environmental Examination report (IEE) or Environmental Impact Statement (EIS); 5. Bureau of Lands Certifications as the area is public or private property; 6. Certification of the Barangay Captain attesting to the fact of survey conducted; 7. Proof of Financial and technical capability of the applicant to develop and exploit the materials applied for and to rehabilitate/excavate areas; and 8. Written authority of the agent or representative stated in a public instrument registered with the Environment, Natural Resources, Agriculture and Veterinary Department (ENRAV). c) Surety Bond To answer for a guarantee payment for whatever damages that may result in the extraction/operation, the applicant shall post a surety bond in the amount of TWENTY THOUSAND PESOS (P20,000.00) with surety acceptable to the City Mayor. E. Special Permit Shall be issued to an applicant for an industrial permit pending approval of the permit by the City Mayor, or to those applying to dispose of materials covered by these regulations abandoned by the mining operator/government/private contractor in the course of its operation/construction, or to those for their personal use not to exceed fifty (50) cubic meters, for a period not exceeding sixty (60) days renewable only once, subject to the terms and conditions provided therein. (a) Filing of permit A permit to extract materials issued by the Director of the Mines shall first be obtained and then filed with the Mayor's Permit with the City Treasurer. (b) Quarterly reports In accordance with Mines Administrative Order No. 3-A as amended, and for the purposes of this imposition, all permittees shall submit a sworn report in triplicate of the quantity of materials extracted or removed, within ten (10) days after the end of each calendar quarter to the City Treasurer. The report shall include the amount of the taxes paid, the quantity of the materials extracted and sold or disposed of during the period covered by the report, the selling price, the names and addresses of the persons to whom the same were sold and the quantity of materials left in stock. The City Treasurer to whom the report are submitted and the fees are paid shall indicate in the reports, the number and the date of the official receipt of the tax paid. The City Treasurer in turn shall forward to the Director of Mines, duplicate of the reports, including those of the holders of gratuitous permit. (c) Keeping of records In the case of the holder of a commercial revocable permit, the permittee shall keep the book of accounts wherein shall be entered everyday the facts whether or not any materials removed, the quantity and kind of materials so removed, the fees paid therefore, their selling prices, the names and addresses of persons to whom the same were sold or disposed of, terms of the transaction and other matter relative to the business. ARTICLE L Community Tax SECTION 57. Imposition of Tax . There shall be imposed an annual community tax on the following persons: a) Individual liable to community tax. 1. Every inhabitant of the Philippines eighteen (18) years of age or over who has been regularly employed on a wage or salary basis for at least thirty (30) consecutive working days during any calendar year; 2. An individual who is engaged in business or profession; 3. An individual who owns real property with an aggregate value of One Thousand Pesos (P1,000.00) or more; 4. An individual who is required by law to file an income tax return; b) Juridical Person liable to community tax Every corporation no matter how created or organized, whether domestic or resident foreign, engaged in or doing business in the Philippines. SECTION 58. Rate of Community Tax . a) For individuals: 1. Basic Community tax of Five Pesos (P5.00) plus an additional community tax of One Peso (P1.00) for every One Thousand Pesos (P1,000.00) of income derived regardless of whether from business, exercise of profession, or from property but which is no case shall exceed Five Thousand Pesos (P5,000.00); 2. In case Husband and Wife, each of them shall be liable to pay the basic community Tax of Five Pesos (P5.00), plus an additional community tax of One Peso (P1.00) for every One Thousand Pesos (P1,000.00) of income derived from the total property owned by them and/or the total gross receipt or earnings. b) For juridical persons: Basic community tax of Five Pesos (P5.00) plus an additional community tax, which in no case, shall exceed Ten Thousand Pesos (P10,000.00) to be determined in accordance with the following schedule: 1. For every Five Thousand Pesos (P5,000.00) worth of real property of gross receipts or earning derived in the Philippines owned by the juridical entity during the preceding year based on the assessed value used for the payment of real property tax under existing Laws Two Peso (P2.00). 2. For every Five thousand pesos (P5,000.00) of gross receipts or earning derive from business in the Philippines during the preceding year two pesos (P2.00). The dividends received by a corporation from another corporation shall, for the purpose of the additional tax be considered as part of the gross receipts of earning of said corporation. SECTION 59. Exemptions . The following are exempt from the community tax: a) Diplomatic and consular representative; b) Transient Visitors when their stay in the Philippines does not exceed three (3) months; c) Cooperative registered under R.A. 6938; and d) Full time students residing and studying in the city who are not otherwise doing business and own real property with an aggregate assessed value of not more than Ten Thousand (P10,000.00). e) Resident Filipino citizens who have reach the age of seventy (70) years. SECTION 60. Place of Payment . The community tax shall be paid in the place of residence of the individual, or in the place where the principal office of the juridical entity is located. It shall be unlawful for the City Treasurer to collect community tax outside the territorial jurisdiction of the city. Any person whose residence or principal office, in case of juridical person, is located in General Santos City who pays annual community tax to a locality outside General Santos City, shall remain liable to pay the annual community tax to the city of General Santos. SECTION 61. Time of Payment . a) The community tax shall accrue on the first (1st) day of January of each year which shall be paid not later than the last day of February of each year. If a person reaches the age of eighteen (18) years or otherwise loses the benefit of exemption on or before the last day of June, he shall be liable for the payment of community tax on the day he reaches such age or upon the day exemption ends. However, if a person reaches the age of 18 years or loses the benefit of exemption on or before the last day of March, he shall have twenty (20) days to pay community tax without becoming delinquent. Persons who come to reside in the Philippines or reach the age of eighteen (18) years on or after the first (1st) day of July of any year or who cases to belong an exempt class on or after the same date, shall not be subject to the community tax for that year. b) Corporation established and organized on or before the last day of June shall be liable for the community tax for that year. But corporation established and organized on or before the last day of March shall have Twenty (20) days within which to pay the community tax without being delinquent. Corporations established and organized on or after the first day of July shall not be subject to the community tax for that year. SECTION 62. Penalties for late Payment . If the tax is not paid within the prescribed period, there shall be added to the unpaid amount an interest of twenty four percent (24%) per annum from the due date until it is paid. CHAPTER III Permits and Regulatory Fees ARTICLE A Mayor's Permit Fee SECTION 63. Imposition of Fees . There is hereby levied a fee on the following businesses for the issuance of Mayor's Permit: a) On manufacturers, assemblers, repackers, processors, brewers, distillers, rectifiers, and compounders of liquors, distilled spirits, and wines or manufactures of certain products hereunder enumerated: Amount of Fee Per Annum 1. Canned and preserved foods P2,900.00 1.a Household processed foods 400.00 2. Agriculture products; i) Farm products 2,000.00 ii) Marine products a. exporter 2,900.00 b. local 1,800.00 iii) Livestock 1,200.00 3. Agricultural Implements 1,500.00 4. Agricultural and industrial machineries including cars, trucks, tractors and motorcycles 2,500.00 5. Construction and electrical materials 2,000.00 6. Garments and textiles 2,500.00 7. Electronic and digital devices 2,000.00 8. Drugs 1,000.00 9. Furniture and fixtures 800.00 10. School and Office Supplies 1,000.00 11. Soft drinks 3,000.00 12. Liquors, distilled spirits and wines 4,000.00 13. Cigars and cigarettes 4,000.00 14. Precious metals and stones 3,000.00 15. All other products not specifically enumerated 500.00 b) On wholesalers, distributors, or dealers in any articles of commerce of whatever kind or nature in accordance with the following schedule: Amount of Fee Per Annum 1. For a dealer or distributor P1,500.00 2. Wholesaler 2,500.00 c) On exporters or manufacturers, milers, producers, wholesalers, distributors, dealers or retailers of essential commodities hereunder enumerated at one-half (1/2) of the rates prescribed under sub-section (a) and (b) 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, equipments and post-harvest facilities, fertilizer, pesticides, insecticides, herbicides, and other farm inputs; (6) Poultry feeds, and other animal feeds; (7) School supplies; and (8) Cement (9) Households processed foods d) On retailers of any articles of commerce Amount of Fee 1. Retailers within the Public Market P300.00 2. Retailers within departments stores and supermarkets 800.00 3. Retailers within places not specified above 200.00 e) On contractors or business establishment principally rendering or offering to render services. Amount of Fee 1. General engineering contractors, building, roads, etc. P2,000.00 1.1 General building and specialty contractor 1.2 Drilling demolition, and salvage contractor 1.3 General engineering 2. Services rendered for the use of facilities and equipment. 1,500.00 2.1 Animal Hospital, veterinary clinics 2.2 Arrastre services 2.3 Assaying laboratories 2.4 Engraving plants 2.5 Funeral parlors 2.6 Cold storage and blasting facilities 2.7 Garages 2.8 Lathe machine shops 2.9 Medical and dental laboratories 2.10 Planning or surfacing or re-cutting of lumbers 2.11 Private hospitals and clinics 2.12 Proprietors or operators of dockyards 2.13 Proprietors or operators of hotels, motels and lodging houses 2.14 Proprietors or operators of bulldozers, and other heavy equipments 2.15 Proprietors or operators of dry cleaning or dyeing establishments 2.16 Proprietors or operators of lots parking purposes 2.17 Public ferris 2.18 Recapping plants 2.19 Public scales 2.20 Rental of cars, bicycles, and other light equipment like skates, sound systems, furniture, etc. 2.21 Shipyards for repairing of ships of other 2.22 Sawmills under contract to saw or cut logs of others 2.23 Service stations 2.24 Slendering and body building saloons and similar establishment 2.25 Stable 2.26 Trucking or transport services 2.27 Warehousing and forwarding establishment 2.28 Private schools, colleges and universities 2.29 And other similar establishment not specifically enumerated. 3. Repair services. P1,000.00 3.1 Construction of bodies and repair of motor vehicles, animal drawn conveyances. Bicycles, and tricycles 3.2 Repair and welding shops 3.3 And other similar establishment not specifically enumerated 4. Vocational skills services 500.00 4.1 Barber shops 4.2 Battery charging shops 4.3 Beauty parlors 4.4 Blacksmiths 4.5 Bookbinders 4.6 Diesel injection services 4.7 Belt and buckle shops 4.8 Drafting services 4.9 Dress and tailoring shops 4.10 Furniture repair shops 4.11 Goldsmith and silversmith 4.12 House or sign painters 4.13 Interior and decorating services 4.14 Landscaping contractors 4.15 Lithographers 4.16 Master plumbers 4.17 Milliners and hatters 4.18 Painting shops 4.19 Plastic and wood laminating establishments 4.20 Printers 4.21 Plating establishments 4.22 Repainting shops 4.23 Roasting of pigs, fowls, and etc. 4.24 Sculptors shops 4.25 Shoe repair shops 4.26 Shops for sheering animals 4.27 Silkscreen and t-shirt printing 4.28 Steam laundries and laundries using machines 4.29 Stevedoring services 4.30 Upholstery shops 4.31 Vaciador shops 4.32 Video coverage services 4.33 Vulcanizing shops 4.34 Washing and greasing of vehicles 4.35 Watch repair shops 4.36 Photographic studios 4.37 Persons engage in the installation of water systems, gas or electric lights, heat or power 4.38 And other similar business or activities not specifically enumerated. 5. Professional skills services 1,500.00 5.1 Business agent 5.2 Commercial Brokers 5.3 Immigration brokers 5.4 Management consultancy services not subject to professional tax 5.5 Business management services 5.6 Mercantile services 5.7 Stock broker 5.8 Feasibility studies and consultancy 5.9 Massage clinics 6. Agency Services 1,500.00 6.1 Advertising Agency 6.2 Collecting Agency 6.3 Janitorial Services 6.4 Job Placement and Recruitment Agencies 6.5 Private detective and watchman services 6.6 Airlines, shipping lines on commission basis 6.7 Travel Agencies 7. Other Services 500.00 7.1 Breeding of gamecocks and other sporting animals belonging to others 7.2 Indentors 7.3 Inspection Services of incoming and out-going cargoes 7.4 Publishers 7.5 Turkish and Swedish Bath 7.6 And other establishments not specifically enumerated. f) On Banks, and other Financial Institutions: Amount of Fee Per Annum 1. Commercial Banks: Principal Office P2,000.00 Branch Office 1,500.00 2. Savings Banks: Principal Office 1,000.00 Branch Office 500.00 3. Rural Banks 500.00 4. Non-bank financial intermediaries: 4.1 Educational Life Plan and Memorial Plan Principal Office 1,500.00 Branch Office 1,000.00 4.2 Lending Investors 500.00 4.3 Finance and Investments Companies Principal Office 2,000.00 Branch Office 1,500.00 4.4 Pawnshops With capital of P100,000.00 or more But less than P200,000.00 500.00 With capital of P200,000.00 or more 1,000.00 4.5 Money shops 500.00 4.6 Insurance Companies Principal Office 2,000.00 Branch Office 1,500.00 4.7 Stock Markets 2,000.00 4.8 Dealer in securities and foreign exchange 2,000.00 g) On peddlers of merchandising of any articles of commerce: Amount of Fee Per Annum 1. Carried on trucks or any motor vehicles P20.00 2. Carried on cart, caritela or other similar vehicle drawn by animals, by bicycle, or carried by a person 10.00 h) On cafes, cafeterias, ice cream and other refreshment parlors, restaurants, soda fountain bars, carenderias or food caterers and other food establishments: Amount of Fee Per Annum 1. Those located within the public market P200.00 2. Those located within shopping center and department stores 1,000.00 3. Those located in places not specified above but with airconditioned rooms 800.00 4. Those located on streets without airconditioned rooms 400.00 i) On Dealers of Real Estate: 1. On lessors of real estate 1.1 For residential 300.00 1.2 For commercial 700.00 1.3 For both commercial and residential 1,500.00 1.4 For other purposes 500.00 2. On subdivision operators 600.00 j) On lessors of privately-owned public market and shopping centers: Amount of Fee Per Annum 1. Those with less than 20 occupants P2,000.00 2. Those with 20 or more but less than 30 occupants 3,000.00 3. Those with 30 or more occupants 4,000.00 k) On owners or operators of amusement places: 1. Night and day clubs P3,000.00 2. Night Clubs or Day Clubs 2,000.00 3. Super clubs, cocktail lounges or bars, beer gardens, pub houses, and other similar establishments 1,000.00 4. Cabarets, dance halls or dancing pavilions 1,000.00 5. Skating rinks 500.00 6. Beach resorts, bath houses and the like 500.00 7. Swimming pools 200.00 8. Billiard and pool halls: First table 75.00 For each additional table 30.00 9. Bowling Alleys, per lane 100.00 10. Circuses, carnivals, and the likes per day 50.00 11. Side shows, per booth 50.00 12. Merry-go-round, roller coasters, ferries wheels, swings, shooting galleries or similar contrivances - per contrivances, per day 50.00 13. Theaters and cinema houses 13.1 Itinerant operators-per day 10.00 13.2 Non-airconditioned theaters and cinema houses 1,000.00 13.3 Airconditioned Theaters and cinema houses 2,000.00 14. Boxing stadiums, auditoriums, gymnasium, concert halls, and similar establishment 1,000.00 15. Boxing, wrestling or martial arts contest per exhibition 100.00 16. Race tracks for conducting 16.1 Horse Races 250.00 Per racing day or fraction thereof 25.00 16.2 Dogs races 100.00 per racing day or fraction thereof 50.00 16.3 Horse fighting, per exhibition 200.00 17. Cockpits, per annum 1,200.00 17.1. Holding international derby, per day 3,000.00 17.2. Holding local derby, per day 300.00 17.3. Holding ordinary cockfight, per day 200.00 17.4. Per cockfight, international derby 20.00 17.5. Per cockfight, local derby 10.00 17.6. Per cockfight, ordinary cockfight 5.00 18. Gun Clubs 300.00 19. Judo-Karate Clubs 200.00 20. Pelota-squash court, per court 50.00 21. Tennis court, per court 50.00 22. Jai-alai frontons 1,000.00 per playing day or fraction thereof 100.00 23. Off-track station and off-fronton, per station 500.00 24. Golf Links 500.00 25. Polo Grounds 500.00 26. Driving Ranges 500.00 27. Film Shooting per day 200.00 28. Floor shows and stage shows, per duration of shows and not exceeding one week 1,000.00 29. Promoters, sponsors, talent scouts 300.00 30. On any other amusement places 300.00 l) On owners or operators of vending devices: 1. Each joke box machine P100.00 2. Each machine apparatus for visual entertainment 50.00 3. Each machine apparatus for weighing person 20.00 4. Each machine for dispensing and vending soft drinks 20.00 5. Each machine apparatus for printing letters 20.00 6. Each similar device for vending games of skills 20.00 7. For each coin-operated amusement machine 50.00 8. Business establishment engaged in leasing/renting video products and family computers 1,500.00 m) On operators and owners of the following facilities: 1. Cemeteries and memorial parks With an area of less than 2 hectares 1,000.00 With an area of 2 or 5 hectares 1,500.00 More than 5 hectares 3,000.00 2. Fish ponds, fish pens, or fish breeding grounds per hectare of fraction thereof 400.00 Prawn ponds, per hectare or fraction thereof 500.00 3. Gasoline filling station 3,500.00 4. Media facilities (i) Radio Stations 1,000.00 (ii) T.V. Stations 1,500.00 (iii) Telegraph, cable and wireless communication companies: Main Office 3,000.00 Branch Office 2,000.00 (iv) Cable TV 2,500.00 5. Terminal garage for bus, taxi and other public utility vehicles except those used for home garages With an area of 1,000 sq.m. or more 3,000.00 With an area of 700 sq.m. or more but less than 1,000 sq.m. 1,500.00 With an area of 500 sq.m. or more but less than 500 sq.m. 1,000.00 With an area of 300 sq.m. or more but less than 500 sq.m. 750.00 With an area of less than 300 sq.m. 500.00 n) On signs, signboards, billboards or advertisements: 1. Billboards or signboards for advertisement of business, per sq.m. or fraction thereof: Single face 10.00 Double face 20.00 2. Billboards, signs for professional per sq.m. or fraction thereof 10.00 3. Billboards, signs or advertisements for business and professions painted in any building or structure or otherwise separated or detached therefrom, per sq.m. or fraction thereof 10.00 4. Advertisement by means of placards, per sq.m. 20.00 5. Advertisement for business or professions by means of slides in movies, payable by owners or operators of movie houses 50.00 6. Mass display of signs: 160.00 From 100 to 250 display signs 320.00 From 251 to 500 display signs 480.00 From 501 to 750 display signs 640.00 1,001 or more display signs 800.00 7. Advertisements by means of vehicles, balloons, Kites, etc. Per day or fraction thereof 20.00 Per week or fraction thereof 20.00 Per month or fraction thereof 100.00 o) On business of printing and/or publication of books, cards, posters, leaflets, handbills, certificates, receipts and other printed materials of similar nature: 1) For a printer 100.00 2) For a publisher 100.00 3) For one who is both a printer and a publisher 200.00 p) On franchise: 1) On the operation of other facilities for public convenience 1,000.00 q) On delivery truck, van or vehicle used by manufactures, producers, wholesalers, dealers or retailers, in the delivery of certain products hereunder described, to their sales outlets or customers, whether directly or indirectly, within the City of General Santos as follows: Distilled spirits, fermented liquors, wines, soft drinks, cigars and cigarettes, per unit 500.00 Products other than distilled spirits, fermented liquors, wines, soft drinks, cigars, cigarettes, per unit 500.00 r) On sand, gravel and other quarry resources: 1. Business with retailing of sand and gravel and other quarry resources only 500.00 2. Business with manufacturing of concrete products 300.00 3. Business with both retailing and manufacturing of concrete products 1,000.00 s) Fees on all other businesses not specifically mentioned under this Article except which the city is not empowered to levy a tax or free: 1. On businesses with machinery 300.00 2. On businesses without machinery 200.00 3. Other business activities or undertakings 100.00 t) Fee for every transfer of business from one location to another within the City shall pay the following permit fee: 1. Business with machineries and with multiple installation 200.00 2. Wholesale and retail business 100.00 3. All others 50.00 u) Those engaged in an occupation or calling not subject to tax on profession: 1. Security guards, private detectives, or watchman 20.00 2. Beauticians, manicurist, office workers, salesman or salesgirl, barbers, dispatchers, gatekeepers, and ticket sellers of amusement places, restaurant chef, embalmers, insurance adjusters, jockeys, sales supervisors/managers, self-employed bookkeeper, morticians, chiropodists couturiers and other person transacting business with general public 40.00 3. Floor managers, bartenders, waitresses and waiters in bars, nightclubs, or beer gardens 50.00 4. Masseurs, masseuse, hostesses, stage dancers and performers, singers, comedians, musicians, acrobats, T.V. and radio personality announcers and other similar entertainers 150.00 5. Food handlers, bakers, waiters and waitresses in restaurants or eateries 25.00 Operators of business establishments or the persons in charge thereof shall employ only persons who have secured Mayor's Permit as herein required. 6. For every change of name of business 1.) For natural persons 50.00 2.) For juridical persons 100.00 SECTION 64. Time and Manner of Payment . The fee imposed in this Article shall be paid in full to the City Treasurer at the time of application for a Mayor's Permit, in case of new establishments, and within the first twenty (20) days of every January before any business undertaking can be lawfully began or pursued. Businesses and occupations started after the end of the first quarter shall be charged proportionately of the annual rate prescribed to the remaining quarters within which they are to operate. The fee shall be reckoned at the beginning of the quarter the permit is issued. In case of change of ownership, it shall be the responsibility of the owner, agent or manager of such business to secure a new permit and pay the corresponding permit as though it were a new business. SECTION 65. Surcharge and Interest for Late Payment . In case of failure to pay the permit fee or renew the permit within the time require, there shall be imposed a surcharge of not exceeding twenty-five percent (25%) of the fees or charges not paid on time and an interest at the rate nit exceeding two percent (2%) per month of the unpaid 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 66. Administrative Provisions . (a) Permit requirements It shall be unlawful for any person to engage in any business or occupation for which a permit is required for the proper supervision and enforcement of existing laws and ordinances governing sanitation, security and welfare of the public and the health of the employees. In the businesses, trades or occupations under this ordinance and other ordinances that may herein after be enacted without first having secured a permit therefore from the City Mayor and pay the corresponding fees to the City Treasurer. The permit fee is payable for every separate or distinct business, calling or occupation, establishment or places where the business or activities is to be conducted; and one line of calling or occupation, business, trade or activity does not become exempt by their being conducted with some other occupation or calling business, trade, or activity for which a permit fee has been unpaid, except as otherwise specifically provided in this ordinance. (b) Display of permits and official receipts Every person issued a Mayor's Permit, a certificate of inspection and approval of the City Health Officer, and the official receipts evidencing payment thereof, shall display them in a conspicuous place within the establishment where the business or occupation is conducted. If the person has no fixed place of business of office, the permits and receipts shall be kept by the individual in his person. The permits and certificates shall be produced immediately upon demand by the Mayor, Treasurer, or other duly authorized representative. (c) Supervision and control over establishments places The City Mayor shall supervise and regulate all businesses, occupation or callings, and other undertaking conducted in the City of General Santos. He shall prescribed rules and regulations as to the mode or manner in which they shall be conducted in so far as may be necessary to maintain peaceful, healthful, sanitary and safe conditions in the City. (d) Applications for Mayor's Permit; False Statement An application for Mayor's Permit shall be filed with the office of the City Mayor. The form for the purpose shall be issued by the same office and shall set forth the requisite information including the name and citizenship of the applicant, the description of the business, occupation or the undertaking that is to be conducted, the particular place the same shall be conducted, and such other information as may be prescribed. Any false statement made by applicant shall constitute a sufficient ground for denying or revoking the permit issued by the Mayor and the applicant or licensee may further be prosecuted in accordance with penalties provided in this Article. A Mayor's Permit shall be refused to any person: (1) that previously violated any ordinance or regulation governing permits granted (2) whose business establishment or undertaking does not conform with zoning regulations, safety, health and other requirements of the City; (3) that has an unsettled tax obligation, debt or liability to the government; and (4) that is not qualified under any provision of law or ordinance to establish or operate the business applied for. (e) Issuance of permit; contents Upon approval of the application for a Mayor's Permit, two copies of the application duly signed by the City Mayor shall be returned to the applicant. One copy should be presented to the City Treasurer as basis for the collection of the Mayor's Permit fee and the corresponding business tax if any. Every permit issued by the Mayor shall show name of the applicant, his nationality, marital status and address; nature of its organization, whether a sole proprietorship, corporation or partnership; location of the business; date of issue and expiration of permit and such other information or date as maybe 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 to a fee of six pesos (P6.00) for each duplicate issued. (f) Duration and renewal of permit The Mayo's Permit shall be granted for a period of not more than (10)-year and shall expire on the thirty-first day of December following the date of issuance thereof unless revoked or surrendered earlier. The permit issued shall be renewed every year within the first twenty (20) days of January. It shall have continuing validity only upon renewal thereof and payment of the corresponding fee. (g) Revocation of permit When a person doing business or engaging in an activity under the provisions of this Code violates any provisions of this Article; violates any conditions set forth in the permit, refuses to pay an indebtedness or liability to the city; abuses his privileges to do business or pursue an activity in the city to the injury of public morals or peace; or when a place where such business or undertaking is being conducted becomes a nuisance or is permitted to be used as a resort for disorderly characters, criminals or women of ill repute; or when an applicant has made any false statement on any portion in his application, the City Mayor may after investigation revoke the Mayor's Permit. Such revocation shall operate to forfeit all sums which may have been paid in respect of said privilege in addition to the fines and imprisonment that maybe imposed by the court of the violation of any provisions of this Code governing the establishment and maintenance of business or the conduct of activities and to prohibit the exercise thereof by the persons whose privilege is to be revoked until restored by the Sangguniang Panlungsod. (h) Expiration 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 its revocation, or upon closure of the business or discontinuance of an undertaking for which the permit was issued. The business shall be deemed finally closed only upon payment of all taxes, fees, or charges due thereon. ARTICLE B Permit Fees for Gaffers, Bettakers, and Referees SECTION 67. Imposition of Fee . An annual fee of One Hundred Fifty Pesos (150.00) shall be imposed on all gaffers, bettakers and referees of cockfights conducted within the City of General Santos. A permit fee of Five Hundred Pesos (500.00) shall likewise be collected from all promotes of cockfights. SECTION 68. Time and Manner of Payment . A gaffer, referee (Sentenciador) or bettaker shall first secure a mayor's permit and pay the corresponding fee at the Office of the City Treasurer before he can actually officiate in a cockfight. Thereafter, the fee shall be paid annually upon renewal of the permit on the birth month of the permitee. Promotes shall pay the permit fee within thirty (30) days before the scheduled cockfight. SECTION 69. Surcharge and Interest on Late Payment . Failure to pay the fee imposed herein shall make the permitee liable to a surcharge of twenty-five percent (25%) of the amount due an interest at the rate not exceeding two percent (2%) per month of the unpaid fees or charges including surcharges, until such amount is fully paid, but in no case shall the total interest on the unpaid amount or position thereof exceed thirty six (36) months. SECTION 70. Administrative Provision . The operator of a cockpit of the person in charge of the cockfight shall employ only referees, gaffers, bettakers, or promotes who have secured a Mayor's Permit as herein required. SECTION 71. Penalty . Any violation of the provision of this Article shall be punished by a fine of One Thousand Pesos (P1,000.00), imprisonment of not more than six (6) months or both, at the discretion of the Court. If the violator is an association, partnership, or corporation, the penalty herein provided shall be imposed on the officers thereof. ARTICLE C Fee for Testing and Sealing Weights and Measures SECTION 72. Imposition of Fees . The following are hereby levied for the sealing and licensing of weights and measures: Amount of Fee a) For sealing linear metric measures: 1. Measures not over one meter P3.00 2. Measures over one meter 5.00 b) For sealing metric instruments of weight: 1. Over 3,000 kilograms 15.00 2. Over 300 to 3,000 kg. 9.00 3. Over 30 kg. to 300 kg. 7.00 4. 30 kilograms or less 6.00 c) For sealing of an apothecary balance or other balance or precision 1. Over 3,000 kilograms 12.00 2. Over 300 to 3,000 kg. 15.00 3. Over 30 to 300 kilograms 10.00 4. 30 kilograms or less 8.00 d) For sealing complete set of weights 1. For each scale or balance .50 2. For each extra weight 1.00 e) For sealing metric measures of capacity: 1. Not over 10 liters 5.00 2. Over 10 liters 10.00 For every re-testing and resealing of weight and measures instruments (including gasoline pumps) outside of the office, an additional fee of Five Pesos (P5.00) shall be collected for each instrument. SECTION 73. Exemptions . All measures and instruments for determining weight and measures used in government until shall be tested and sealed free of charge. SECTION 74. Time and Place of Payment . Payment of the above fees shall be made upon testing and sealing of such instruments at the office of the City Treasurer or at the place where the business is conducted and every year thereafter when the weights or measures are re-tested on or before the anniversary date. When such instrument becomes defective before the expiration period, the licenses is hereby required to present the defective weight or measure for re-testing and resealing within five (5) days. SECTION 75. Surcharge for Late Payment . Failure to have the instrument tested or retested and the corresponding fees paid therefore within the prescribed period shall subject the owner or user to surcharge of five hundred percent (500%) of the prescribed rates. SECTION 76. Penalty . Any violation of this article not otherwise provided herein shall be punished by affine or not less than Five Hundred (P 500.00) nor more than One Thousand Pesos (P1,000.00) imprisonment of not exceeding three (3) months or both at the discretion of the court. If the violation is committed by any judicial entity, the management at the time of commission of offense shall be held responsible therefore. SECTION 77. Compromise Penalty . The City Treasurer is authorized to settle the following offenses not constituting fraud: a) Any person making a practice of buying or selling but weight and measure using unsealed and/or unregistered instrument: 1. When accurate P150.00 2. When incorrect but within tolerate allowance of defect or short measure P300.00 Succeeding offense shall be fined twice the above rates of penalty. On the third offense, the license to operate a business shall be revoked. SECTION 78. Administrative Provisions . Form and duration of license for use of weights and measures. The official receipts for payments of the fee shall serve as a license to use the instrument for one year from the date of sealing, unless deterioration or damage which renders the weights or measure inaccurate occurs I that period. When a license is renewed, the same shall expire on the same day and month of the year following its original issuance. Such license shall be preserved by the owner and, together with weights and measures covered by the license, shall be exhibited on demand by the City Treasurer or his deputies. SECTION 79. Secondary Standard to be Kept by the City Treasurer; Comparison Thereof with the Fundamental Standards; etc . The City Treasurer shall keep full sets of secondary standards in his office for the use in testing of weights and measures. These secondary standards shall be compared with the fundamental standards in the National Institute of Science and Technology at least once a year. When found to be sufficiently accurate, the secondary standards shall be distinguished by label, or seal, and shall be accompanied by a certificate showing the amount of its variation from the fundamental standards. If the variation is of sufficient magnitude to impair the utility of the instruments, it shall be destroyed at the National Science and Technology. SECTION 80. Inspection of Weights and Measures . The City Treasurer or his authorized representative shall inspect and test all weights and measures used in General Santos City against the secondary standards in the Treasurer's Office. It shall be the duty of the City Treasurer and his deputies to secure evidence of the infringement of this Article or of fraud in the use of weights and measures. Evidence as secured by them shall be presented forthwith to the proper prosecuting officer. SECTION 81. Destruction of Defective Instrument of Weights and Measures . Any defective instrument of weights and measures shall be destroyed by the City Treasurer of his deputies if such defect is such that it cannot readily and securely be repaired. SECTION 82. Dealer's Permit to Keep Unsealed Weight and Measures . Upon obtaining than the City Treasurer permission from the City Treasurer, any dealer may keep instruments of weights and measures in stock, for sale, without sealing until sold or used. SECTION 83. Fraudulent Practiced Relative to Weights and Measures . Any person other than the City Treasurer on his authorized representative who places an official tag or seal upon any instrument of weights and measures, or attached it thereto, or who fraudulently initiates any marks, stamp, brand, tag, or other characteristics sign used to indicate the weight and measures have been officially sealed; or who alters in any way the certificate given or license issued by the City Treasurer or his duly authorized representative as an acknowledge that the weights and measures mentioned therein have duly sealed; or who makes and knowingly sells or uses any false or counterfeit tag, certificate, or licenses, or any dye for printing or making stamp, tags, certificates, or licenses, which is an imitation of our purports to be a lawful, certificate or license of the kind required by the provision of this article; or who alters the written or printed possession any such false counterfeit, restored or altered stamps, tag, certificate and license for the purpose of using or re-using the same in the payment of fees or charges imposed in this Article; or who procures the commission of any such as offense by another, shall for each offense be fined not less than Two Hundred pesos (P200.00) nor more than One Thousand Pesos (P1,000.00) or imprisonment for not less than one (1) month nor more than six (6) months, or both, at the discretion of the Court. SECTION 84. Unlawful Possession or Use of Instrument Not Sealed Before and Not Sealed within Twelve Months from Last Selling . Any person making a practice of buying selling goods by weight or measures, or of furnishing services the value of which is estimated by weights or measures, who has in his possession without permit unsealed scale balanced, weight or measure, and any person who uses, in any purchase or sale or in estimating the value of any service furnished, any instruments of weight and measures that has not been officially sealed, or if previously sealed, the license therefore has expired and has not been renewed in due time, shall be punished by affine of not less than One Hundred Pesos (P100.00) nor more than Five Hundred Pesos (P500.00), or imprisonment for not less than one (1) month or more than six (6) months, or both, at the discretion of the Court; but of such scale, balanced , weight or measure so used as been officially sealed at some previous time and the seal tag affixed hereto remain intact and in the same position and condition as placed by the official sealer, and the instrument is found not to have been altered or rendered inaccurate but still to be sufficiently accurate to warranty its being sealed without repairs or alteration, such instrument shall, if presented for sealing, promptly or demand of any authorized dealer or inspector of weight and measures, be sealed and the owner, possessor, or user of same shall be subject to no penalty except a surcharge equal to five times the regular fee fixed in this Article for the sealing of an instrument of its class, this surcharge to be collected and accounted for by the same official and in the same manner as the regular fees for sealing such instrument. SECTION 85. Alteration or Fraudulent Use of Instrument of Weight or Measure . Any person who with fraudulent intent alters any scale or balance, weight, or measure after it is officially sealed, or who knowingly uses any false scale or balanced, weight or measure whether sealed or not, shall be punished by a fine or not less than Five Hundred Pesos (P500.00) nor more than One Thousand Pesos (P1,000.00), or imprisonment or not less than three (3) months nor more than six (6) months, or both, at the discretion of the court. ARTICLE D Large Cattle Registration Fees SECTION 86. Imposition of Fee . There shall be collected by the City Treasurer the following fees: For each certificate of ownership For each certificate of Transfer Registration of private brand Fees for branding SECTION 87. Penalty . Any violation of the provisions of this Article shall be punished by a fine of not exceeding Six Hundred Pesos (P 600.00) or imprisonment of not more than six (6) months, or both at the discretion of the court. If the violator is an association, partnership, or corporation, the penalty herein provided shall be imposed on the officers thereof. SECTION 88. Administrative Provisions . (a) The owner of a two-year old cattle is hereby required to register said cattle with the City Treasurer. All branded and counter branded animals presented to the City Treasurer shall be registered in a book showing the name and residence of the owner, and the class, color, age, sex, brand other identifying marks of the cattle. (b) The transfer of large cattle, regardless of its age, shall likewise be registered with the City Treasurer. The entry in the registry book shall set forth, among other; the owner and the purchaser thereof; the consideration or purchase price of the animal for sale or transfer, class, sex, age, brands and other identifying marks of the animal, and a reference by number to the original certificate or ownership with the name of the municipality or city which issued it. (c) In the absence of the City Treasurer, the branding clerk shall act as the designated representative of the City Treasurer, the City Mayor and the City Secretary to the City Council during branding of large cattle. In the preparation of the Certificate of Ownership and Transfer of Large Cattle, the branding clerk shall print the names of the City Treasurer, the City Mayor and the SP Secretary and shall affix his initials thereto. (d) The branding clerk and those in charge of registration of Large Cattle, for the purpose of satisfying himself to the true ownership of the animal, may require the presentation of a certification from the barangay where the animal originated. SECTION 89. Imposition of Fee . The following fees shall be imposed for each day or fraction thereof on each head of stray animals as defined in this code based on the following schedule: a. Large cattle b. Goats, sheep, hogs c. Other animals SECTION 90. Administrative Provisions . For purpose of this Article, the Station Commander on his equivalent or any of his deputies is hereby authorized to apprehend or impound astray animals, in the place duly designated for such purpose. He shall also issue the posting of notice in the City Mayor accordingly. Impounded animal not claimed within thirty (30) days after the date of impounding shall be sold a public auction. ARTICLE H n Permits Fees on Fishing Boats and Motor Boats SECTION 91. Imposition of Fees . Every owner of a fishing vessel or motorboat of three (3) gross tons or less operating within the City of General Santos shall be required to a permit fee of Two Hundred Fifty Pesos (250.00) per vessel/boat. SECTION 92. Time and Manner of Payment . The fee imposed herein is due and demandable on the twentieth (20th) day of January of each year. A newly acquired vessel after January 20 shall be registered within twenty (20) days from the date of acquisition. SECTION 93. Surcharge and Interest for Late Payment . A surcharge equivalent to twenty-five percent (25th) of the amount due shall be imposed for failure to pay within the prescribed time. In addition, an interest at the rate twenty-four percent (24%) per annum shall be imposed upon the unpaid amount from the due date until the fee is fully paid. SECTION 94. Penalty . Any violation of this Article shall be punishable with a fine of Six Hundred Pesos (P600.00) or Imprisonment of not less than One (1) month nor more than Six (6) months, or both, at the discretion of the Court. If the violator is an association, partnership, or corporation, the penalty herein provided shall be imposed on the officers thereof. SECTION 95. Administrative Provisions . The City Treasurer shall keep a register of all fishing boats and motorboats issued a Mayor's Permit which shall contain among others and address of the owner. ARTICLE J Permit Fee on Parades/Motorcades SECTION 96. Imposition of Fee . Managers/Promoters of circus, menagerie parades, motorcades other parades using banners, floats or musical instrument except civic, military or religious parades or processions, and all government sponsored parades and motorcades, shall pay a fee of One Hundred Fifty Pesos (P150.00) per day. SECTION 97. Time of Payment . The fee shall be paid to the City Treasurer upon application for a permit to undertake such activity. SECTION 98. Penalty . Any violation of this Article shall subject the offender to a fine of not less than One Thousand Pesos (P 1,000.00) or imprisonment of not less than One (1) month nor more than (3) months, or both, at the discretion of the Court. The violator is an association, partnership, or corporation, the penalty herein provided shall be imposed on the officers thereof. SECTION 99. Administrative Provision . Any person that shall hold a parade within the city shall first obtain a permit from the City Mayor before undertaking the activity. For the purpose, a written application in a prescribed from shall not forth the name and address of the applicant, the discretion of the activity, the place or places where the same will be conducted and such pertinent information or data as may be required. ARTICLE K Permit Fee for Holding Benefit Dances, Shows and Special Performances SECTION 100. Imposition of Fees . Sponsors/promoters of the following activities held in the city shall obtain a permit from the City Mayor before undertaking the activities such as benefits dance balls, last canvassing, concert, beauty contest, fashion shows, karate exhibition, breakfast dinner for a cause, bingo socials and other fund raising activities. For Purok-wide activity For Barangay-wide activity Rural barangay Urban Barangay For City wide activity SECTION 101. Surcharge for Late or Non-payment . Failure to pay the required fee shall subject the permittee to a surcharge of Twenty-five percent (25%) of the amount due plus an interest of Twenty-four percent (24%) per annum on the unpaid fees. SECTION 102. Administrative Provision . Any person that shall hold a benefit ball dance, show or similar performance, shall first obtain a permit from the City Mayor before undertaking the activity, for the purpose. A written application in a prescribed form shall set forth the name and address of the applicant, the discretion of the activity, the place or places where the same will be conducted and such other pertinent information or data as may be required. Admission tickets used by sponsors/promoters under Section 100 of this Code shall be registered with the office of the City Treasurer before selling to the public. SECTION 103. Penalty . Any violation of the provision of this Article shall punished by a fine or not more than Five Thousand Pesos (P5,000.00) or imprisonment of not more than Six (6) months, or both, at the discretion of the Court. CHAPTER IV Service Fees ARTICLE A Garbage Collection Fees SECTION 104. Imposition of Fees . There shall be collected an annual fee for the collection and disposal of garbage from the following persons engaged in business profession or any undertaking. A. BUSINESS TRADE OCCUPATION 1. Manufacturers, producers, processors including rice and corn mills, shellers, threshers and traders. Amount of Fee Per Year a. With machinery P250.00 b. Without machinery 125.00 c. Rice and corn traders with mills 750.00 d. Piggeries, cattle raising fattening 1,500 2. Establishment for repair of motor vehicles and Construction of bodies of motor vehicles a. Each shop with space area of 250 sq.m. or less b. Each shop with space area of 251 sq.m. but less than 600 sq.m. c. Each shop with space area of 601 sq. m. or more 300.00 3. Blacksmith shops, welding shops, foundry shops, Machine shops and other similar establishments a. With machinery 250.00 b. Without machinery 125.00 4. Repairs shops not otherwise enumerated in this code: a. With machinery 200.00 b. Without machinery 100.00 5. Printing Press a. With offset 250.00 b. Without offset 125.00 6. Laundry and Dry Cleaning Establishment: a. With machinery or stream 100.00 b. Ordinary (w/out steam or machinery) 50.00 7. Billiard and Pool Halls: a. With 1 table 15.00 b. With 2 to 4 tables 25.00 c. With 5 to 7 tables 37.50 d. With 8 or more tables 50.00 8. Bowling alleys: a. With 2 lanes 25.00 b. With 4 to 6 lanes 50.00 c. With more than 6 lanes 100.00 9. Beauty Parlors and Barbershops: a. With 2 or less helpers 25.00 b. 3 to 5 helpers 50.00 c. 6 to 10 helpers 100.00 d. With more than 10 helpers 150.00 10. Tailor and/or Dress Shops: a. With 1 to 3 sewing machines 60.00 b. With 4 to 6 sewing machines 90.00 c. With 7 to 10 sewing machines 135.00 d. With more than 10 sewing machines 180.00 11. Massage Parlors/Clinics/Sauna Bath: a. Those having 1 to 3 beds 100.00 b. With 4 o 8 beds 200.00 c. With 9 to 12 beds 300.00 d. With more than 12 beds 375.00 12. Hotels, motels, apartels, pension inns and drive inns: a. Having less than 15 rooms 150.00 b. Having 15 to 25 rooms 300.00 c. Having 26 to 50 rooms 375.00 d. Having 51 to 80 rooms 600.00 e. with 81 to 100 rooms 750.00 f. with more than 100 rooms 900.00 13. Dormitories, lodging, and boarding houses: a. Having accommodation for less than 25 persons 62.50 b. Having accommodation of 25 to 49 persons 125.00 c. Having accommodation of 50 or more persons 180.00 14. Restaurants, Panciterias, Cafeterias, Carenderias, Kitchenette, Refreshment Parlors and other similar establishments: a. With 20 or less sitting capacity 150.00 b. With 21 to 50 sitting capacity 250.00 c. With 51 to 100 sitting capacity 300.00 d. With 101 to 200 sitting capacity 400.00 e. With 201 to 500 sitting capacity 500.00 f. With 501 or more sitting capacity 750.00 15. Supermarkets, department stores, regardless of location 750.00 Gift shops 125.00 16. Sari-Sari Stores or Tindahang Bayan 25.00 17. Drug Stores 250.00 18. Hardware and Appliance Store 500.00 19. Night and/or Day Clubs: a. Conducted in regular restaurants, Cafeterias, or Refreshment Parlors 500.00 b. Night Club only 250.00 20. Family Clubs, Cocktail Lounges, Bars 250.00 21. Theaters or Cinematography: a. With orchestra and balcony without air-conditioning system 150.00 b. With orchestra and balcony with air-conditioning unit 225.00 c. With orchestra, balcony and lodge 300.00 22. Tanneries 250.00 23. Storage of Alcohol 180.00 24. Cockpits 625.00 25. Cold Storage: a. With a capacity of less than 5 cu. meters 180.00 b. With 5 cubic meters but not more than 35 cubic meters 250.00 c. With 35 cubic meters but not more than 50 cubic meters 300.00 d. With more than 50 cubic meters 375.00 26. Motor Oil (Storage): a. Less than 10 gallons 25.00 b. 10 gallons to 100 gallons 90.00 c. 101 gallons to 500 gallons 135.00 d. 501 or more 180.00 27. Gasoline, Petroleum and other similar Products (Storage): a. 10 to 200 gallons 250.00 b. 201 to 500 gallons 300.00 c. 501 to 1,000 gallons 400.00 d. 1,001 to 3,000 gallons 500.00 e. 3,001 to 5,000 gallons 600.00 f. 5,001 to 50,000 gallons 750.00 g. 50,001 or more 1,000.00 28. Other Combustible Materials (Storage): a. Over 5,000 kilos tar 180.00 b. Tar 3,000 to 5,000 kilos 135.00 c. Tar 1,000 kilos to 2,999 kilos 90.00 d. Less than 1,000 kilos tar 60.00 e. Risen over 5,000 kilos 135.00 f. Risen 3,000 to 5,000 kilos 90.00 g. Risen 1,000 to 2,999 kilos 60.00 h. Risen less than 1,000 kilos 45.00 29. Dealers/retailers of Industrial/Agricultural Machineries, Cars and Trucks 500.00 30. Dealers/retailers in Motorcycle, Bicycle, Tricycle, Inboard and Outboard Motors 250.00 31. Lumber Yards: a. Without machinery, with an area or space for deposit of lumber: a.1 With space having more than 1,500 sq. m. 500.00 a.2 With 1,000 to 1,500 sq. m. 400.00 a.3 With 500 to 1,000 sq. m. 300.00 a.4 Without yard, with an office for accepting office for lumber only 1,500.00 b. With machinery, with an area of space for deposit of lumber: b.1 With space having more than 1,500 sq. m. 500.00 b.2 With 1,000 to 1,500 sq. m. 400.00 b.3 With 500 to 1,000 sq. m. 300.00 b.4 Without yard, with an office for accepting office orders for lumbers only 150.00 32. Warehouses: a. With less than 300 cubic meters capacity 150.00 b. With 300 to 1,000 cu. m. capacity 500.00 c. With 1,001 to 2,000 cu. m capacity 750.00 d. With more than 2,000 cu. m capacity 1,125.00 33. Undertakers: a. With embalming establishments and depositing corpses in their funeral parlor rendering funeral services by any kind of transportation 250.00 b. Funeral parlor rendering funeral Services only 150.00 c. Undertaker rendering funeral service only 100.00 34. Airline establishment or booking Agencies/office 500.00 35. Shipping establishment or shipping agencies 500.00 With bodegas 1,500.00 36. Stevedoring or Arrastre with Opening capital valued at more than 500,000.00 750.00 With machinery 250.00 37. Private Universities, Colleges, Schools and other teaching and vocational institutions a. With semestral enrolment of more than 5,000 students 600.00 b. With a total semestral enrollment of 2,001 to 5,000 students 500.00 c. With a total semestral enrollment of 1,001 to 2,001 students 400.00 d. With a total semestral enrolment of less than 1,001 students 300.00 38. Private Hospital and Clinics: a. With a bed capacity of 300 persons or more 1,000.00 b. With a bed capacity of 251 to 300 persons 750.00 c. With a bed capacity of 151 to 251 persons 600.00 d. With a bed capacity of 101 to 150 persons 500.00 e. With a bed capacity of 50 to 100 persons 250.00 f. With a bed capacity of less than 50 persons 300.00 39. Terminal Garage for Bus, Taxi and other public Utility vehicles except those used for home garage: a. For 100 or more vehicles 500.00 b. For 75 to 99 vehicles 375.00 c. For 50 to 75 vehicles 250.00 d. For 20 to 49 vehicles 125.00 e. For less than 20 vehicles 75.00 The above fee shall be paid by the terminal operator. 40. On Banks and other Financial Institutions: Amount Fee Per Annum 1. Commercial Banks: Principal Office P1,000.00 Branch Office 1,000.00 2. Saving Banks: Principal Office 1,000.00 Branch Office 1,000.00 3. Rural Banks 1,000.00 4. Non-bank financial intermediaries: 4.1 Educational Life Plan and Memorial Plan Principal Office 1,000.00 Branch Office 1,000.00 4.2 Lending Investors 1,000.00 4.3 Finance and Investment Companies Principal Office 1,000.00 Branch Office 1,000.00 4.4 Pawnshops 150.00 4.5 Money Shops 1,000.00 4.6 Insurance Companies Principal Office 1,000.00 Branch Office 1,000.00 4.7 Stock Markets 1,000.00 4.8 Dealer in securities and Foreign exchange 1,000.00 41. Transportation Business (Motor Vehicles), Tricycle, Taxies, Buses, Trucking Delivery, etc.: a. 1-5 Units 150.00 b. 6-10 Units 300.00 c. 11-20 Units 450.00 d. 21-30 Units 600.00 e. More than 30 Units 750.00 The above fee shall be collected from the vehicles owner/operator 42. Peddler or merchandise distributing their goods in the City: a. With transportation 75.00 b. Without transportation 37.50 43. On Delivery Vans 37.50 44. Vendors of: Fruits, Vegetables, Tobacco, Meat Chicken, Magazines and other retailers 50.00 45. Dealers in Agricultural Products 250.00 With Delivery Vans or Trucks 500.00 46. All others business and trades, offices Not specifically enumerated in the foregoing items 75.00 47. Circuses, Carnivals and the like 437.50 The fee to be paid shall be good only for the Duration of the activity as specified in the permit. 48. Golf Links 49. Membership Clubs, Associations or Organizations: a. Servicing food, drinks and lodging facilities 500.00 b. Servicing food, drinks without lodging facilities 250.00 B. ON THE FOLLOWING ESTABLISHMENTS 1. Race Tracks, Jai-Alai Frontons, or similar establishments 500.00 For every off-track and/or off-froton betting centers 125.00 2. Resorts and other similar business 687.50 3. Skating Rink 250.00 4. Stadia, Sports Complexes, Gymnasium, and Coliseums 750.00 5. Pelota Courts, Tennis Courts and others of similar nature 250.00 6. Electric and Power Companies: - Main Office and/or each power plant 750.00 - Each Branch Office 375.00 7. Gasoline filling station 500.00 8. Liquefied Petroleum Gas Dealer 500.00 9. Media Facilities: a. Newspaper, books or magazine publications 250.00 b. Radio Stations 250.00 c. TV Stations/Relay 250.00 d. Cable TV 250.00 10. Business establishment engaged in leasing/renting video products and family computers 250.00 11. Telegraphs, Teletype, Cable and Wireless Communication companies, etc. a. Main Office 625.00 b. Every Branch 312.00 12. Telephone Companies: a. Main Office 937.00 b. Every Branch/Station thereof 312.00 13. Administration Offices, Display Offices and/or Offices of professionals 125.00 14. Film Shooting per day 62.50 15. Residential House 25.00 The above charge shall be paid together with the property tax imposed Article A, Chapter II of this Ordinance. SECTION 105. Garbage Fee for Multiple Business . The garbage fee is payable for every nature of or distinct business, calling or occupation, or establishments or places where the business or activities is to conducted, and one line of calling or occupation, business, trade, or activity does not become exempt by their being conducted with some other occupation or calling, business, trade or activity for which a garbage has been paid except as otherwise, specifically provided in this Ordinance. SECTION 106. Time of Payment . The fee imposed in this Article shall be paid in full to the City Treasurer at the time of application for the Mayor's Permit, in case of new establishments, and within the first twenty (20) days of every January before any business undertaking can be lawfully begun or pursued. Business and occupations started after the end of the first quarter shall be charged proportionately of the annual rate prescribed to the remaining quarters within which they are to operate. The fee shall be reckoned at the beginning of the quarter the permit issued. SECTION 107. Surcharge and Interest for Late Payment . In case of failure to pay the garbage fee within time required, there shall be imposed a surcharge of twenty-five percent (25%) of the fees or charges not paid on time and an interest at the rate of two percent (2%) per month of the unpaid fees or charges including surcharges, until such amount is fully paid, but in no case shall the total interest of the un paid amount or portion thereof exceed thirty six (36) months. ARTICLE B Local Registry Fees SECTION 108. Imposition of Fees . There shall be collected for services rendered by the Civil Registrar of General Santos City the following fees; Amount Fee a.) Marriage Fees 1. Application for Marriage license P300.00 2. Marriage License Fee 25.00 3. Marriage Solemnization Fee 50.00 b.) For the registration of documents and certified copies of documents on file in the Civil Registrar 1. Legitimization 30.00 2. Adoption 15.00 3. Annulment of Marriage 1,500.00 4. Legal Separation 1,500.00 5. Naturalization 300.00 6. Correction on entries in vital documents 50.00 7. For certified copies of any Civil Registrar Document other than birth certificates or entrance to school 50.00 8. Certificate of Divorce 50.00 9. Revocation of divorce 50.00 10. Conversion to Islam 50.00 c.) Permit for cadaver Disposition, etc. 1. Burial Permit 10.00 2. Fee for exhumation of cadaver 100.00 3. Disinterment or removal of cadaver 50.00 4. Shipment of cadaver 10.00 SECTION 109. Exemptions . The above fees shall not be collected in the following cases: a. Certified copied of documents for official use at the request of a competent court or other government agencies; b. Burial permit for the burial of a pauper as certified by the City Social Welfare and Development Office (CSWDO). c. Birth Certificate of children reaching school age when such certificates are required for admission to primary grades for public schools. SECTION 110. Time of Payment . The fees shall be paid to the City Treasurer before registration or issuance of a permit, license or certified copy of local registry record of documents. ARTICLE C Stalled Vehicle Towing Charges SECTION 111. Imposition of Fees . Owners or operators of any motor vehicle that breaks down on any street within the jurisdiction General Santos City shall immediately abate the nuisance, otherwise the General Santos City Police Department (Traffic Bureau), shall abate the same by towing the vehicle through the designated impounding area. Said owner or operators shall pay a towing fee based on the following: a) Vehicle with gross capacity weight of 4,000 kilograms or less P5,000.00 b) Vehicles with gross capacity weight of more than 4,000 kilograms 800.00 SECTION 112. Fines . The owner or operator of a motor vehicles that fails or breaks down and causes obstruction to vehicular or pedestrian traffic in any city street by reason of his negligence in the proper maintenance or care of the vehicle, shall be punished by a fine of not less than Two Hundred Pesos (P 200.00) nor more than Four Hundred Pesos (P400.00). The fact than the vehicle broke down in any street shall be considered a prima facie evidence of the negligence of the owner or operator. The drive of the motor vehicle that fails or breaks down or is involved in a vehicular accident should immediately notify the Traffic Bureau of the General Santos City Police Department. Failure to do shall be punishable by an additional fine of Fifty Pesos (P50.00). SECTION 113. Impounding Charge . An additional Ten Pesos (P10.00) impounding charge shall also be collected for each day or fraction thereof that the vehicle remains impounded. SECTION 114. Imposition of Fees . The City government shall, through legislation by the Sangguniang Panlungsod, designate portion/s of parks, roads, street, and thoroughfares in General Santos City as places for parking with pay. The fee to be collected on the parking spaces shall Three Pesos (P3.00) for the first two hours or fraction thereof and One Peso (P1.00) for every additional hour or fraction thereof, provided that the total fee shall not exceed Thirty-Five Pesos (P35.00) a day for a single vehicle. Furthermore, buses and trucks shall be charged Five Pesos (P5.00) for the first two hours fraction thereof and Two Pesos (P2.00) for the additional hour or fraction thereof, provided further that the total fee shall not exceed Seventy Pesos (P70.00) for a single vehicle. An amount of thirty-five pesos (P35.00) shall be fee ticket and seventy pesos (P70.00) in the case of trucks and buses. SECTION 115. Manner of Payment and Issuance of Parking Tickets . The fee imposed herein shall be paid to the City Treasurer or his duly authorized representative, who shall issue the corresponding parking ticket thereof. ARTICLE E n Police Clearance Fees SECTION 116. Imposition of Fees . There shall be paid a service charge for each police clearance issued upon application thereof as follows: a. For employment, scholarship, study grants and other purpose not hereunder specified P6.00 b. For firearms permit application 100.00 c. For change of name 35.00 d. For passport and visa application 100.00 e. For application of Filipino citizenship 200.00 SECTION 117. Time of Payment . The service fees provided under this Article shall be paid to the City Treasurer upon application for the clearance by the person applying for the said clearance. ARTICLE F Secretary Fee SECTION 118. Imposition of Fees . The following shall be collected for the issuance of copies of official records, document, etc. from offices of the government of General Santos City. Amount Fee 1. For every 100 words or fraction thereof, typewritten (exclusive of the certificate and the notation). 5.00 2. Where a copy to be furnished is in a printed form in whole or in part, for each page (double this fee if there are two pages in a sheet). 6.00 3. For each authenticated copy with seal of Office 6.00 4. For certifying the official act of the City Judge other judicial certificates issued by other city official, with seal, per page. 6.00 5. For certified copies of any paper, record, decree, Judgement or entry which any person is entitled to demand and receive a copy (in connection with judicial proceedings), For each 100 words 6.00 6. Xerox copy or any copy produced by copying Machine, per page. 6.00 7. Photo copy, per page 20.00 8. City assessor's annotation fee 6.00 9. Business Tax Clearance for Mayor's Permit 25.00 10. Business Tax Clearance Certification fee 10.00 11. Real Property Tax Clearance Certification fee 10.00 12. City Legal Office subscription fee 10.00 SECTION 119. Exemption . The fee imposed in this Article shall not be collected for copies furnished to other offices and branches of the government for official business, for copies secured by city officials of the General Santos City for official purposes or business, except for those copies required by the court at the request of the litigants, in which case, charges shall be in accordance with above schedule. SECTION 120. Time of Payment . The fee shall be paid to the City Treasurer at the time request, written or otherwise, is made of the issuance of a copy of any city record or documents. ARTICLE G Sanitary and Health Services Fee SECTION 121. Imposition of Fees . There shall be collected on the following services rendered: Amount of Fee a. Issuance of Sanitary Permit for the following trade or business: 1. Establishment engaging in the manufacturing, producing, exporting, importing and/or sale of food including brewers, and compounders of liquors and distilled spirits P500.00 Processing, wholesaling, retailing. Repacking and/or sale of foods 200.00 2. Hotels & Motels a. Less than 15 rooms 100.00 b. Over and above 15 rooms 400.00 2.1. Boarding houses, lodging houses, and spaces or building for rent a. For accommodation of less than 25 50.00 b. For accommodation over and above 100.00 3. Massage parlors, barbershops, beauty parlors, and similar establishment rendering personal services: a. Air-conditioned 200.00 b. Non-air-conditioned 100.00 4. Day/night/family clubs, bars, cocktail lounges, beer gardens, drinking parlors, theaters, coliseum, swimming pools or resort, and other places of amusement 300.00 5. Other business establishments 200.00 6. Piggeries or swine farm buildings 500.00 7. Poultry 100.00 8. For cleaning of septic tank/vaults and other activities required to secure sanitary permits 200.00 9. Transfer permit for fish, per issuance 10.00 b. For issuance of Health Certificate on the following individuals: 1. Those employed as hostesses, hospitality girls, cabaret dancers, entertainers, massage girls, massage attendants in club, bars, cocktail lounges, beer gardens, drinking parlors, theaters, coliseum, swimming pools and other places of amusement 50.00 2. Security guards, food handlers, waiter and waitresses, private detectives, barbers, beauticians, manicurist, salesgirls, salesman, floor managers, hotel boys, and those individual exercising or engaging in a calling not specifically mentioned above 50.00 c. Laboratory Services Fee EMPLOYED FOR EMPLOYMENT 1. Sputum examination P30.00 P15.00 2. Fecalysis 25.00 12.00 3. Urinalysis 25.00 12.00 4. Smear (all types) *15.00 *15.00 Note: Rate on smear was based on City Ordinance No. 03, Series of 1994, reducing the laboratory service fee from P40.00 to P15.00 only. SECTION 122. Time of Payment, Surcharge, and Interest . The fees herein prescribed shall be paid before any business or occupation can be lawfully began or pursued and renewable every year thereafter within the first twenty (20) days of January. In case of failure to pay the fee here in imposed, the fee shall be increased by twenty-five percent (25%) of the original amount due, such surcharge should be paid at the same manner as the fee. In addition to the surcharge imposed herein, there shall be imposed an interest upon the unpaid amount at the rate of twenty-four percent (24%) per annum from the due date until the fee is fully paid but in no case the interest on the unpaid amount or portion thereof shall exceed three (3) years. SECTION 123. Penalty . Any person who violates any provision of this Article shall be punished by a fine not exceeding Five Thousand Pesos (P5,000.00) or an imprisonment of not exceeding six (6) months, or both, at the discretion of the court. If the violator is an association, partnership, or corporation, the penalty herein provided shall be imposed on the officers thereof. ARTICLE H Housing and Land Regulatory Fees SECTION 124. Imposition of Fees . The following fees shall be collected by the City Treasurer or his deputies from the owner and/or contractors of land development, construction, renovation and expansion projects as follow: I. Zoning and Locational Clearance: A. Residential structures single or detached other than the apartments/townhouses, dormitories and subdivisions/condominium projects, the cost of which are: Amount Fee 1. P15,000.00 but not over P50,000.00 P35.00 2. P50,000.00 but not over P100,000.00 45.00 3. P100,000.00 but not over P500,000.00 55.00 4. Over P500,000.00 65.00 B. Apartments/Townhouses 1. Below Five (5) doors 65.00 2. Five (5) to ten (10) doors 90.00 3. Over ten (10) doors 115.00 C. Dormitories 1. Ten (1) rooms and below 2. Eleven (11) to twenty (20) rooms 90.00 3. Twenty-one (21) to fifty (50) rooms 115.00 4. Fifty-one (51) or over 165.00 D. Institutional based on the following project cost: 1. P15,000.00 to P100,000.00 175.00 2. Over 100,000.00 but not exceeding P200,000.00 230.00 3. Over P200,000.00 to P300,000.00 285.00 4. Over P300,000.00 to P500,000.00 240.00 5. Over P500,000.00 but not over P1,000,000.00 395.00 6. Over P1,000,000.00 500.00 E. Commercial, Industrial, Agro-Industrial Establishments based on the following Project cost: 1. P15,000.00 to P50,000.00 55.00 2. For every additional cost P50,000.00 cost or a fraction thereof 50.00 F. Special uses/Special Projects, except Memorial Parks based on the following cost: 1. P15,000.00 to P100,000.00 50.00 2. For every additional P100,000.00 4.00 G. Repair/Renovation/Alteration Permit 50% of fees imposed II. Subdivision and Condominiums Project/Activities A. Approval of Subdivision Plans 1. Preliminary Processing Fees a. For the first 10 hectares P65.00 b. For every additional hectare or a fraction thereof 12.10 2. Final Processing Fees a. Subdivisions having a density of 66 to 100 families/gross hectares, per hectare or fraction thereof 181.50 b. Subdivisions having a density of 21 to 65 families/gross hectare, per hectare or a fraction thereof 242.00 c. Subdivisions having a density of 20 and below families/gross hectare, per hectare or a fraction thereof 363.00 Additional fee on floor area on houses building sold with the lot, per sq. m. 12.10 3. Alteration of plans fees same as final processing fee 4. Conversion of exerting structure to condominiums a) Per square meter of the total land area 0.60 b) Per square meter of the floor area of the building 0.12 c) For economics and Socialized Housing and Batas Pambansa BLG > 220, Fees under Pds 957, 1096,and 1105: 0.12 1. Plan(s) approval and Development Permit, per hectare 181.50 2. Registration and Regular License to Sell, per unit/lot 6.05 3. Building permit, per square meter 4. Final inspection for Certification of Completion/Occupancy a) Land development per hectare 6.05 b) Building, per square meter 1.21 5. Plan alteration 50% fee imposed on area affected D. n Farm lot Subdivision: 1. Preliminary Processing Fee 60.00 a. For the first five (5) hectares b. For every additional hectare or Fraction thereof 6.05 2. Final processing Fee Per hectare or fraction thereof 181.50 3. Alteration of plans fee Same as final processing and shall cover the affected portions of the subdivision, prorated against the fees for the total area. 4. Registration and License to Sell of Farm Lot Subdivision: a. Per saleable lot 6.05 b. Certificate of Registration 60.50 c. License to Sell Certificate 60.50 E. Fees on Memorial Park/Cemetery Plan 1. Approval of Memorial Park/Cemetery Plan a. Preliminary processing fee/Locational Clearance fee for the first one hectare 60.50 for additional hectare or fraction thereof 12.10 b. Final processing fee, per square meter 0.07 c. Alteration of plan fee 0.06 per sq. m. but covers only affected portions of plans subject to alteration. d. Registration and License to Lease/Sell Memorial Park/Cemetery Per saleable lot 3.03 e. Inspection fee, per hectare 24.20 III. Other Certifications IV. Schedule of Fines A. Violator of Locational Clearance/Development Permit (same rate) 1. Violator of clearance as to use, area and location a. Violation as to use P10,000.00 b. Violation as to area 8,000.00 c. Violation as to location 10,000.00 2. Violation of terms and conditions of locational Clearance/development permit a. Lacking clearance from National Pollution Control Commission (NPCC) 6,000.00 b. Lacking clearance from National Environmental Protection Council (NEPC) 6,000.00 c. Lacking permit from the Department of Health (DOH) 6,000.00 d. Lacking permit from Bureau of Forest Development (BFD) 3,000.00 e. Non-compliance with other government requirements 10,000.00 f. Misrepresentation 6,000.00 g. Setback/Easement 3,000.00 h. Expansion, alteration, improvement, etc. 10,000.00 3. Other violations a. Without locational clearance P10,000.00 b. Expiration of Temporary Use Permit 10,000.00 c. Illegal Construction 10,000.00 d. Non-compliance with development regulations of Urban Land Reform Zones (ULRZ) and Area of Priority Development (APDS) 10,000.00 B. Violation Involving Hearing 1. For contempt a. Direct Contempt-Fine not to exceed 2,000.00 b. Indirect contempt I) IF violation refers to refusal to obey Writ or process issued by the City (such as subpoena, summons) P1,000.00 and 200.00 for each day of delay II) If violation refers to refusal to obey a lawful order to the decision of the City 2,000.00 plus 500.00 for each day of delay 2. For violation of P.D. No. 957 a. Violation of rules and regulations 5% of the amount of sale (as stated in the Deed of Sale) but not Exceeding 10,000.00 b. Violation of Right of Non-Dispossession 5% of the assessed Value of the property. A duly certified copy of the Assessor's Office required. SECTION 125. Time of Payment . The fees herein imposed are payable to the City Treasurer or his deputies before any clearance is to be issued. SECTION 126. Surcharge and Interest for Late Payment . Failure to pay the fees imposed in this Article shall subject the amount due to a surcharge of twenty-five percent (25%). In addition to the surcharge above, there shall be imposed an interest upon the unpaid amount at the rate of twenty-four percent (24%) per annum, such interest shall be payable in the same manner as the fee until the amount is fully paid. ARTICLE I Building Permit Fees SECTION 127. Basis of Assessment . Assessment of building permit fees shall be based on the following: * Cost of construction is the cost per square meter of the floor area building, based on group classification as prescribed under Section 128 of this Article. For the purpose of fixing the amount of fees based on the use of occupancy of the building/structure, the group occupancy classification of buildings enumerated in Section 401 of the National Building Code shall be the term of reference. Occupancy group are classified into five (5) categories: CATEGORY I-Residential This shall comprise Group A and partly Group B Buildings. CATEGORY II-Commercial and Industrial This shall comprise partly groups B, C, E, F, G, H and I building. CATEGORY III-Social, Educational, and Institutional This shall comprise partly Groups C, D, E, and H buildings. CATEGORY IV-Agricultural This shall comprise partly Group J buildings. CLASSIFICATION CATEGORY GROUP USE OR OCCUPANCY I Residential building for the exclusive use of the owners A a. Indigenous family dwelling units b. Single detached dwelling units c. School or company staff houses d. Church rectories A a. Multiple dwelling units or high rise residential condominiums or tenement houses which are directly owned by sold to the occupants. b. School and camp dormitories (on campus) c. Convents and monasteries. d. Army barracks. II COMMERCIAL BUILDINGS B a. Leased out single detached dwelling unit, cottages with more than one Independent sleeping units and Duplexes. b. Boarding or lodging houses. c. Accessories, tenement houses and row houses. d. Apartment houses and apartels. e. Hotels, motels, inns, pension houses. f. Private or "off" campus dormitories. C a. Amusement halls and parlors. b. Billiard halls, pool rooms, bowling alleys. c. Health studios and reducing salons. d. Massage and sauna parlors. e. dancing schools, disco pads, dance halls. f. Gymnasia and pelota courts. E-1 a. Gasoline filling and service stations. b. Commercial garages and parking, buildings, display garages for cars, tractors, etc. c. Boat storage structures where no work is done except exchange of parts and maintenance requiring no open flame, welding or the use of highly flammable liquids. d. Bus depots and terminals. e. Train stations and terminals. f. Transportation offices. g. Car barns for street cars and buses. h. Port and harbor facilities, landings, pier sheds ferry landing stations. i. Airports terminal buildings, heliports, j. Piers and wharves. E-2 a. General wholesale and retail stores b. Shopping centers and supermarkets. c. Local wet and dry markets. d. Restaurants having an occupant load of less than 100 persons. e. Drinking and dining establishment having an occupants of less than 100 persons. f. Day and night clubs, bars and cocktail lounges, beer gardens. g. Paint stores without bulk handling. h. Engraving, photo developing, and printing shops. i. Photographer and painter studios, tailoring and haberdasher shops. j. Printing and publishing plants and k. Offices buildings. l. Financial institutions. m. Funeral parlors, morgues and crematories n. Memorial and mortuary chapels. o. Telephone and telegraph exchanges p. Radio and TV broadcasting and transmitting studios. q. Battery shops, auto repair shops. r. Factories and workshops using non-highly flammable or non-combustible materials. s. Bakeries, pastry shops, bake shops. E-3 a. Aircraft hangars. b. Open parking garages where no repair work is done except exchange to parts and maintenance requiring no open flame, welding or the use of the highly flammable liquids. H-1 Assembly building without stage and having an occupant load of less than 1,000 in the building: a. Theaters and auditoriums b. Concert halls and Opera house c. Convention Halls d. Theaters Restaurants e. Little theaters, audio-visual rooms H-2 Assembly building stage without stage and having an occupant load of 300 or more; a. Dance Halls, cabarets, ballrooms b. Skating Rinks c. Cock fighting Arenas. H-3 Assembly building with stage and having occupants to less than 300; a. Dance hall ball rooms b. Skating Rink H-4 a. Sport Stadium b. Reviewing Stands c. Covered Amusement Parks d. Boxing Arenas, jai-alai stadiums e. Race Tracks and hippodromes. Assembly building with stage and Having an occupant to 1,000 or more; a. Collisea and sports complexes b. Theaters and convention hall c. Concert hall and opera houses INDUSTRIAL F a. Ice plants and cold storage and b. Power plants (thermal, hydro-electric or geothermal) c. Pumping plants (water supply; storm drainage, sewerage and irrigation) d. Dairies and creameries e. Factories and workshops using incombustible or non-explosive materials. G-1 Storage and handling of hazardous and highly flammable materials. a. Storage tanks, building and for storing gasoline, acetylene, LPG, calcium carbide oxygen, hydrogen, etc. b. Armories and arsenals, munitions factories c. Match factories d. Fireworks factories e. Plastics resin plants (monomer and polymer) f. Plastic compounding plants, g. Plants processing plants h. Factories for highly chemicals i. Acetylene, oxygen generating plants j. Cooking oil and soap processing plants. G-2 Storage and handling of flammable Materials: a. Dry cleaning plants using flammable liquids. b. Paint store with bulk handling c. Paint shops and spray painting rooms d. Sign and billboard painting shops G-3 a. Wood working establishment, lumber and timber yards. b. Planting mills and sawmills, veneer plants, c. Wood drying kilns. d. Pulp paper and paper board factories e. Wood and cardboard factories f. Garment and undergarment factories g. Factories where loose combustible fiber or dirt are manufactured, processed or generated i. Warehouse where highly combustible Materials are stored. j. Grains and cement silos. G-4 a. Repair garage and shops b. Shipyards, slaps and dry docks c. factories for engines and turbines and attached testing facilities. G-5 a. Aircraft repair hangars. b. Manufacture and assembly plants, repair and testing shops for aircraft engines and parks. III EDUCATIONAL, SOCIAL AND INSTITUTIONAL C a. Educational institutions (schools, colleges, universities, vocational schools, seminaries and novitiates), Including school auditoriums, gymnasia, reviewing stands, little theaters and concert halls. b. libraries, museums, exhibition halls and art galleries. c. Civic centers. d. Club houses, lodges. e. Community centers. f. Golf club buildings D-1 a. Mental hospital, mental sanitaria, Mental asylums. b. Jails, prisons, reformatories, correctional institutions, rehabilitation centers. d. Leprosaria. e. Quarantine stations. D-2 a. Nursery schools, nurseries and children's below kindergarten's age. b. Hospitals, sanitaria, nursing homes with non-ambulatory patients. c. Homes for the aged. D-3 a. Nursing homes for ambulatory patients. b. Kindergarten schools, homes for children of kindergarten age or over. c. Orphanages E-2 a. Police and fire stations b. Guard houses H Churches, mosques, temples, shrines, Chapels and similar places of worship. IV AGRICULTURAL J-I Agricultural buildings and sheds, Including barns, poultry houses, hatcheries, stables, cow sheds, also greenhouses, and other structure for Storage of other granaries agricultural Products. V ANCILLARY J-I Private garages, carport J-2 a. Fences over 1.80 meters high, Separate firewalls. b. Steel and concrete tanks. c. Towers and silos, smokestacks and chimneys. d. Swimming pools, including shower and locker rooms. e. Stages, platforms and similar structures. f. Pelota courts. g. Aviaries and aquariums, zoo structures. SECTION 128. Cost of Construction . Regardless of the type of construction, the cost of construction of any building for the purpose of assessing the corresponding permit fees and certificate of occupancy is hereby fixed as follows: GROUP CATEGORY I, II, III CATEGORY IV CATEGORY V Cost/Square meter P2,000.00 P400.00 P1,000.00 SECTION 129. Imposition of Fees . There shall be collected the following fees for every issuance of permit to erect, construct, alter, repair, move, convert or demolish any buildings or structure or cause the same to be done based on the following schedules: 1. Zoning and land use verification fee: Amount Fee a. Residential building-Category I P10.00 b. Commercial and industrial buildings-Category II 30.00 c. Social educational, and institutional buildings-Category III 20.00 d. Agricultural buildings 5.00 e. Ancillary buildings According to the classifications of principal building or structure to where it is attached. 2. Establishment of line and grade a. All sides fronting or abutting streets, esteros, rivers, and creeks: First ten (10) meters 20.00 Every meter or fraction thereof in excess of ten (10) meters 1.00 b. All others sides; every meter or fraction thereof .50 3. Schedule of building Permit Fees: 3.1 The building Permit Fee includes the excavation fee for foundation. However, while the application is still being processed, the City Engineer may allow the excavation for foundation and basement, for which the following fee shall be charged: a. Excavation for foundation, per cu. m. of excavation P2.00 b. Excavation for basement, per cu. m. of excavation 2.00 The fee paid therefore shall be deducted from the total building permit fee. 3.2 On construction, addition, renovation, alteration of residential buildings (CATEGORY) for the use of the owners or non-leasing occupants. Area a. Original complete construction up to 20 sq. m. Exempted b. Addition/renovation/alteration/up to 20 sq. m. P2.00 c. Above 20 sq. m. up to 50 sq. m. 2.00 d. Above 50 sq. m. up to 100 sq. m. 4.00 e. Above 100 sq. m. up to 150 sq. m. 5.00 f. Above 150 sq. m. 6.00 Computation of building permit fee for residential buildings (CATEGORY) is arrived by multiplying directly the area and the rate corresponding to the proper area bracket. 3.3 On construction, addition, renovation, alteration of commercial and industrial buildings (CATEGORY II): Area Fee/Sq. m. a. Up to 5,000 sq. m. P12.00 b. Above 5,000 up to 6,000 sq. m. 11.00 c. Above 6,000 up to 7,000 sq. m. 10.00 d. Above 7,000 up to 8,000 sq. m. 10.50 e. Above 8,000 up to 9,000 sq. m. 9.50 f. Above 9,000 up to 10,000 sq. m. 9.20 g. Above 10,000 up to 15,000 sq. m. 8.00 h. Above 15,000 up to 20,000 sq. m. 7.00 i. Above 20,000 up to 30,000 sq. m. 6.00 j. Above 30,000 sq. m. 5.00 Computation of the building permit fee for commercial buildings 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 buildings permit fee is the sum of the individual's products of each bracket. 3.4 On construction, addition, renovation, alteration of Educational, Social and Institutional buildings (CATEGORY III): Area in sq. m. Fee/sq. m. a. Up to 5,000 sq. m. P10.00 b. Above 5,000 sq. m. up to 6,000 sq. m. 9.00 c. Above 6,000 sq. m. up to 7,000 sq. m. 8.50 d. Above 7,000 sq. m. up to 8,000 sq. m. 8.00 e. Above 8,000 sq. m. up to 9,000 sq. m. 7.50 f. Above 9,000 sq. m. up to 10,000 sq. m. 7.20 g. Above 10,000 sq. m. up to 15,000 sq. m. 6.00 h. Above 15,000 sq. m. up to 20,000 sq. m. 5.50 i. Above 20,000 sq. m. up to 30,000 sq. m. 5.00 j. Above 30,000 sq. m. 4.00 Computation of the building permit fee for Educational, Social and Institutional buildings (CATEGORY III) is cumulative. The total area is split up into sub-areas corresponding the area bracket indicated in the table above. Each sub-area and the fee corresponding to its area bracket are multiplied. The building permit fee is the sum of the individual's products of each bracket. 3.5 On construction, addition, renovation, alteration of buildings/structure for agricultural (CATEGORY IV) purposes (includes greenhouses, granaries, barns, poultry houses, piggeries, hatcheries, stables, cow sheds and other structure for the storage of agricultural products and like) shall be assessed according to the following rates: Area Fee/sq. m. a. Up to 20 sq. m. Exempted b. Above 220 sq. m. up to 500 sq. m. P2.00 c. Above 500 sq. m up to 1,000 sq. m. 1.50 d. Above 1,000 sq. m. up to 5,000 sq. m. 1.20 e. Above 5,000 sq. m. up to 10,000 sq. m. 1.00 f. Above 10,000 sq. m. 0.50 Computation of the building permit fee of building/structures for agricultural (CATEGORY IV) purpose (includes greenhouse, granaries, barns, poultry houses, piggeries, hatcheries, stables, cowsheds and other structure for the storage of agricultural products and the like) shall assessed according to the following rates: AREA FEE/Sq. m a. Up to 20 sq. m. Exempted b. Above 20 sq. m. up to 500 sq. m. 2.00 c. Above 500 sq. m. up to 1,000 sq. m. 1.50 d. Above 1,000 sq. m. up to 5,000 sq. m. 1.20 e. Above 5,000 sq. m. up to 10,000 sq. m. 1.00 f. Above 10,000 sq. m. 0.50 Computation of the buildings permit fee of buildings/structures for agricultural (CATEGORY IV) purpose is cumulative. The total area is split up into subareas corresponding to the area bracket indicated in the table above. Each sub-area and the fee corresponding to its area bracket multiplied together. The building permit fee is the sum of the individual's products of each bracket. 3.6 On construction, addition, renovation, alteration of ancillary buildings/structure (CATEGORY V) 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 See sub-sections 3.2 to 3.4 of this Article. b. All parts of building 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 part. See sub-sections 3.2 to 3.4 of this Article. c. Aviaries, aquariums, zoo structures and the like shall be charged in accordance with the rates for agricultural structures provided under sub-section 3.5 above. 3.7 Footings or foundation of buildings/structures permitted under Section 1002 of the building code per sq. m. or fraction thereof P200.00 3.8 Buildings with height of more than eight (8.00) meters shall be charged an additional fee of ten centavos (0.10) per cubic meter above eight (8.00) meters. The height shall be measured from the ground level up to the bottom of the roof slab or the top line of gift whichever applies. 3.9 Alteration, renovation, improvement on vertical dimensions of buildings/structure, such as facades exterior and interior walls; For the use of concrete, bricks, or concrete hollow blocks and the like, per sq. m. of vertical area. For the use of other materials 3.10 Alteration, renovation, improvement on horizontal dimensions of buildings/structures, such as floorings, ceilings and roofing shall be assessed in accordance with the following, percentages of the fees prescribed under sub-sections 3.2 to 3.5 of this Article, whichever CATEGORY shall apply: Use of concrete, bricks or tiles and the like Use of other materials 3.11 Repairs or buildings/structures: 3.11.1 For residential, commercial and industrial, social, educational and industrial buildings or structure: a. Repairs costing up to P5,000.00 Exempted b. Repairs costing more than P5,000.00 1% of the estimated cost of repair 3.11.2 For ancillary buildings (CATEGORY IV): a. Repairs costing up to P1,000.00 Exempted b. Repairs costing more than P1,000.00 1% of the estimated cost of repair. 3.11.3 For ancillary buildings (CATEGORY V): a. Repairs costing up to P2,000.00 Exempted b. Repairs costing more than P2,000.00 1% of the estimated cost of repair. 3.12 Raising of buildings/structures: Assessments of fee for raising of any building or structure shall be based on the new usable floor are generated. The fees to be charged shall be as prescribed under sub-paragraph 3.2 to 3.5, whichever CATEGORY shall apply. 3.13 Demolition/moving of building/structure: Demolition fee, per sq. m. for area involve P2.00 Moving fee, per sq. m. of area of building/structure to be moved 2.00 If a building/structure, for which a moving permit has been issued, is already covered by a building permit and certificate of occupancy, a new building permit shall not be required therefore, at its new site. 3.14 Construction of slip ways: Per lineal meter or fraction thereof of slip way P150.00 This fee includes the cradle. However, the winch motor shall be charged separately. 3.15 Construction of Dry Docks: Per cubic meter or fraction thereof P20.00 The pumps and motors shall be charged separately. 3.16 Construction of Wharves, Docks, and Piers: a. Wood Per sq. m or fraction thereof b. Reinforced concrete Per sq. m or fraction thereof 4.00 3.17 Construction of Pier, Sheds/Warehouse/Camarines; shall be charged of fees prescribed under sub-section 3.3 of this Article. Before the issuance of the building permit, clearance shall first be obtained by the owner from the proper authority, such as Philippine Ports Authority, Philippine Coast Guard, etc. 4. Ancillary Structure : 4.1. Bank and record vaults: Per cubic meter of fraction thereof P30.00 4.2. Swimming Pools: a. Residential Per cubic meter of fraction thereof 5.00 commercial Per cubic meter of fraction thereof P15.00 c. Social/Institutional Per cubic meter of fraction thereof P10.00 Swimming pools improvised from local indigenous materials such as rocks, stone and/or small boulders and with plain cement flooring shall be charged 50% of the above rates. Ancillary structure 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, as provided for under subparagraph 3.2 to 3.4 of this Article. 4.3. Construction of firewalls separate from the building: Per sq. m. or fraction thereof P2.00 Provided, the minimum fee is 40.00 4.4. Construction/erection of towers including Radio and TV towers, water tank, supporting structure and the like: a) Residential Exempted b) Commercial/Industrial Self-Supporting (Guyed) Trilon 1. Up to 10 meters in height P2,000.00 P100.00 2. Every meter or fraction thereof in excess of 10 meters P100.00 10.00 c) Institutional 1. Up to 10 meters in height P1,500 100.00 2. Every meter or fraction thereof in excess of 10 meters 100.00 10.00 Towers with platforms or floors shall be charged an additional fee in accordance with sub-paragraphs 3.3 to 3.4 of this Article. 4.5 Commercial/Industrial Storage Silos: a. Up to 10 meters in height P1,000.00 b. Every meter or fraction thereof in excess of 10 meters 50.00 Silos with platform or floors shall be charged an additional fee in accordance with subparagraph 3.3 and 3.4 of this Article. 4.6 Constructions of Smokestacks and Chimneys for Commercial/Industrial Use. 1. Smokestacks a) Up to 10 meters in height, measured from the base P200.00 b) Every meter of fraction thereof in excess of 10 meters 10.00 2. Chimneys: a) Up to 10 meters in height, measured from the base 40.00 b) Every meter or fraction thereof in excess of 10 meters 1.00 4.7 Construction of Commercial/Industrial Fixed Ovens: Per square meter or fraction thereof of interior floor areas 40.00 4.8 Construction of Industrial Kiln/Furnace: Per cubic meter or fraction thereof volume P10.00 Furnaces conducted with boilers are exempt from this fee. The fee for the boiler includes the furnace. 4.9 Construction of Reinforced Concrete Tanks for Residential Buildings (CATEGORY 1): a. Up to 2 cubic meter Exempted b. Every cu. m. or fraction thereof in excess of 10 cu. m. P10.00 4.10 Construction of Reinforced concrete Tanks for Commercial/industrial use: a) Up to 10 cu. m. P400.00 b) Every cu. m or fraction thereof in excess of 10 cu. m 20.00 4.11 Construction of waste Treatment Tanks (Including Sedimentation and Chemical Treatment Tanks) Per cu. m. of volume 2.00 4.12 Constructions of Steel Tanks for commercial/industrial use: 1. Above Ground: a) Up to 10 cu. m. P400.00 b) Every cu. m or fraction thereof in excess of 10 cu. m. up to 100 cu. m. 20.00 c) Every cu. m. or fraction thereof in excess of 100 cu. m. up to 1,000 cu. m. 16.00 d) Every cu. m. fraction thereof in excess of 1,000 cu. m. up to 5,000 cu. m. 12.00 e) Every cu. m. of fraction thereof in excess of 5,000 sq. m. up to 10,000 cu. m. 8.00 f) Every cu. m. or fraction thereof in excess of 10,000 sq. m. up to 20,000 cu. m. 6.00 g) Every cu. m. of fraction thereof in excess of 20,000 cu. m. 4.00 2. Underground: a) Up to 20cu. m. 600.00 b) Every cu. m. of fraction thereof in excess of 20 cu. m. 20.00 4.13 Pull-outs and Re-installation of Commercial/Industrial Steel Tanks: 1. Underground: Per cu. m. or fraction thereof of excavations P2.00 2. Saddle or trestle mounted horizontal tanks: Per cu. or fraction thereof volume of tanks 2.00 3. Re-installation of vertical storage tanks shall be considered as new construction Corresponding fees shall be charged in accordance with Section 4.12 (1) above. 4.14 Booth, Kiosks, Platforms, Stages and the like: 1. Construction of permanent types booths. Kiosks, platforms, stages, and the like: Per sq. m. or fraction thereof of floor area 8.00 2. Construction of temporary type booths, kiosks, platforms, stages, field offices, laborers' quarters and the like: Per sq. m. or fraction thereof of floor area 4.00 3. Inspection of knockdown type temporary booths, platforms, stages and the like: per unit 20.00 5. Construction of Tombs and Canopies, Mausoleums and Niches in Cemeteries and the Memorial Parks. 5.1 Plain tombs, cenotaphs or monuments without backdrop wall, canopy or roofing exempt. 5.2 Canopied tombs whether partially or totally roofed over, per sq. m. of covered area. 4.00 5.3 Semi enclosed mausoleums, weather canopied or not, per sq. m. of Built-up area 4.00 5.4 Totally enclosed mausoleums, per sq. m. of floor area 10.00 5.5 Multi-level interment niche, per sq. m. of Floor area, per level 4.00 6. Sanitary/Plumbing Permit fees: 6.1 Installation Fees: a) One unit composed of one water closet, two floor drains, one lavatory, two faucets and one shower head. 20.00 b) Every fixture in excess of one unit: 1. Each water closet 6.00 2. Each floor drain 2.00 3. Each sink 2.00 4. Each lavatory 6.00 5. Each faucet 1.50 6. Each shower head 6.00 7. Each slop sink 3.00 8. Each urinal 6.00 9. Each bath tub 6.00 10. Each grease trap 6.00 11. Each garage trap 6.00 12. Each bidette 3.00 13. Each dental cuspidor 3.00 14. Each gas fired water heater 3.00 15. Each drinking fountain 1.50 16. Each bar or soda fountain sink 3.00 17. Each laundry sink 3.00 18. Each lavatory sink 3.00 19. Each fixed type sterilizer 1.50 20. Each water meter 1.50 6.2 Construction of Septic Vault a) Residential exempted b) All other categories: 1. Up to 5 cu. m. of digestion chamber P20.00 2. Every cu. m. of fraction thereof in excess of 5 cu. m. 6.00 7. Electrical Permit Fees: 7.1. Lighting and Power System: a) Each switch, lighting and/or convenience outlet P0.80 b) Each remote control master switch 20.00 c) Each special purpose outlet of 20 amperes capacity or more 2.00 d) Each time switch 2.00 7.2. Appliances for commercial/industrial use: a) Each range or heater: 1. Up to 1KW 2.00 2. Every KW or fraction thereof in excess of 1KW 1.00 b) Each refrigerator or freezer 4.00 c) Each washing machine or dryer 4.00 d) Each commercially used hair curling apparatus or dryer 4.00 e) Each fixed type electric fan 2.00 f) Each electric typewriter, cash register or adding machine 2.00 7.3. Electrical equipment or apparatus or dryer for commercial/industrial use: a) Each electrical bell, annunciator system 4.00 b) Each fire alarm unit 2.00 c) Each arc (light) lamp 10.00 d) Each flasher, beacon light 4.00 e) Each X-ray Equipment 20.00 f) Each battery charging rectifier 10.00 g) Each electric welder: 1. Up to 1 KVA/KW 4.00 2. Every KVA/KW or fraction thereof in excess of 1KVA/KW 2.00 h) Each neon sign transformer 2.00 i) Each neon sign unit 2.00 j) Each telephone switchboard (PBX, PABX, TELEX machine, etc.) 10.00 k) Each trunk line 4.00 l) Each telephone apparatus 2.00 m) Each intercom master 2.00 n) Each slave 1.00 7.4. Motion Picture Projectors for commercial use: a) 16 mm., per unit 60.00 b) 35 mm., per unit 80.00 c) 70 mm., and above, per unit 140.00 7.5. TV Cameras for Commercial/Industrial use: Per unit 40.00 7.6. Motors and Controlling apparatus: Per unit a) Up to 1/4 HP 4.00 b) Above 1/4 HP up to IHP 6.00 c) Above IHP up to 5HP 8.00 d) Above 5HP to 10HP 12.00 e) Above 10HP to 20HP 20.00 f) Every HP in excess of 20HP 1.00 7.7. Generators (AC or DC); Per unit: a) Up to KW 4.00 b) Above 1KW up to 5 KW 8.00 c) Above 5 KW up to 10 KW 10.00 d) Above 10 KW up to 20 KW 12.00 e) Every KW or fraction thereof in excess of 20 KW 1.00 7.8. Transformer and Sub-Station Equipment: a) Each transformer up to 1KVA 2.00 b) Every KVA or fraction thereof in excess of 1KVA up to 2000 KVA (based on nameplate rating) 1.00 c) Each transformer above 2000 KVA 2,000.00 d) Each safety switch or circuit breaker up to 50 amperes and not exceeding 600 volts 2.00 e) Each safety switch, air breaker, oil circuit breaker or vacuum circuit breaker, other than controlling apparatus above 50 amperes up to 100 amperes, and not exceeding 600 volts 4.00 f) Every 50 amperes or fraction thereof in excess of 100 amperes 1.00 g) Every 10,000 amperes or fraction thereof of interrupting capacity of every air Circuit breaker, oil circuit breaker or Vacuum circuit breaker operating above 600 volts 4.00 NOTE: Machinery, equipment and installations of utility companies used in the generation, transmission and distribution of power shall not subject to Permit and Inspections Fees: 7.9. Each temporary lighting or convenience outlet for celebrations, ferias or construction purposes 0.80 7.10. Other electrical apparatus or appliances Not otherwise provided in this Section: Every KW or fraction thereof 4.00 7.11. Temporary Current Connection: a) Temporary Current Connection Permit shall be issued for testing purposes only in commercial and/or industrial establishments. Regular fees shall be charged and collected in accordance with the fees in this Section. b) If no final approval is issued within 60 days, a new wiring permit shall be secured and all corresponding permit fees shall be paid. 7.12. Pole/Attachment Location Plan Permit: a) Approved Pole Location Plan Permit, per pole. 10.00 b) Approved attachment location plan permit, per attachment 10.00 7.13. Miscellaneous Fees: 1. Each union separation, alteration reconnection or relocation of electric meter. a) Residential 10.00 b) Commercial/Industrial 40.00 c) Institutional 7.00 8. Mechanical Permit Fees: 8.1. Refrigeration, Air Conditioning and Mechanical Ventilation: a) Refrigeration (cold storage), per ton of fraction thereof 40.00 NOTE: Household refrigerators, freezers, fans, etc. used in single detached duplex or multiple family dwellings are exempted from permit fees. b) Ice plants, per ton or fraction. Thereof 60.00 c) Package and Centralized Air Conditioning Systems: 1. Up to 100 tons, per ton 80.00 2. Every ton of fraction thereof above 100 tons 40.00 d) Window type air conditioners, per unit 60.00 NOTE: Window type air-conditioners used in single detached, duplex or multiple family dwellings are exempted from permit fees. e) Mechanical Ventilation, per HP or fan, or fraction thereof of blower or fan, or equivalent 20.00 NOTE: In 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. For evaluation purposes: 1. For Ice making 1.3.5 HP per ton for compressors up to 50 tons capacity. 3.25HP per ton, for compressors above 299 tons capacity. 3.10HP per ton, compressors above 200 tons capacity. 2. For Air Conditioning: 1.25HP per tons for compressors of 1.2 tons up to 5 tons capacity. 1.10HP per ton, for compressors above 5 ton up to 50 tons capacity. 1.0 HP per ton, for compressors above 50 tons capacity. 3. For Commercial/Industrial Refrigeration without Ice making: 1.5 HP per ton, for compressors of 1 ton up to 5 tons capacity. 1.4 HP per ton, for compressors above 5 tons up to 50 tons capacity. 1.3 HP per ton, for compressors above 50 tons capacity. 8.2 Escalators and Moving Walks: a. Up to 50 lineal meters, per lineal meter of fraction Thereof 20.00 b. Every lineal meter of fraction thereof in excess of 50 lineal meters 10.00 8.3 Elevators, per unit: a. Up to 1,000 kg. capacity 4,000.00 b. Above 1,000 kg. capacity 5,000.00 c. Freight Elevators 5,000.00 d. Motor Driven dumbwaiters 400.00 e. Construction elevators for materials 1,000.00 f. Car Elevator 5,000.00 8.4 Boiler, per unit: a. Up to 10HP 400.00 b. Above 10 HP up to 309 HP 600.00 c. Above 30 HP up to 50 HP 800.00 d. Above 50 HP up to 70 HP 1,000.00 e. Above 70 HP up to 90 HP 1,200.00 f. Above 90 HP up to 100 HP 1,400.00 g. Every HP above 100 HP 400.00 NOTE: Boiler rating shall be computed on the basis of one (1) sq.m. of heating surface for (1) Boiler HP. 8.5 Pressurized Water Heaters, per unit 200.00 NOTE: Pressurized water heaters used in single detached, duplex or multiple family dwellings are exempted from permit fees. 8.6. Water pumps and sewage pumps for building/structures used for commercial industrial purposes, per unit: Per HP or fraction thereof 40.00 8.7. Automatic fire extinguishers, Per sprinkler head 2.00 8.8. Stationary Standby Generating Sets a. Up to 10 HP 300.00 b. Above to 10 HP up to 30 HP 400.00 c. Above 30 HP up to 50 HP 00.00 d. Above 50 HP up to 70 HP 600.00 e. Above 70 HP up to 90 HP 700.00 f. Above 90 HP up to 100 HP 800.00 g. Every HP up to 100 HP 2.00 8.9. Compressed Air, Vacuum, Institutional and/or Industrial Gases, per outlet 10.00 8.10. Other Internal Combustion Engines, including Cranes, forklifts, loaders, pumps, mixers, compressors and the like, not registered with the LTC: a) Up to 10 HP 200.00 b) Above 10 HP up to 30 HP 260.00 c) Above 30 HP up to 50 HP 320.00 d) Above 50 up to 70 HP 380.00 e) Above 70 HP up to 90 HP 440.00 8.11. Pressure Vessels: - Per cu.m. or fraction thereof 40.00 8.12. Other Machinery/Equipment for Commercial/Industrial Use not elsewhere specified. - Per HP or fraction thereof 40.00 8.13. Pneumatic tubes, Conveyors, Monorails for Material handling, per lineal meter 10.00 9. Fencing Permit Fees: 9.1 Fences made of indigenous materials or/or barbed Wire, chicken wire, hog wire exempted 9.2 Fences up to 1.80 meters in height, made of materials Other than those mentioned in Section 14.1 per lineal Meter or fraction thereof 2.00 9.3. Fences in excess of 1.80 meters in height, made of materials other than those mentioned in Sub-paragraph 9.1, per lineal meters or thereof 2.00 10. Construction of Sidewalks: a. Up to 20 sq. m. 20.00 b. Every sq. m. or fraction thereof in excess of 20 sq. m. 1.00 11. Paved areas intended for commercial/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 1.00 12. Use of streets and sidewalks: 12.1. Up to 20 sq. m. of sidewalks, per calendar month 200.00 a. Every sq. m. of fraction thereof in excess of 20 sq. m per calendar month 10.00 12.2. Erections of scaffoldings Occupying Public Areas: a. Up to 10 lineal meters of frontage, per calendar month 120.00 b. Every lineal meter of fraction thereof of front page in excess of lineal meters per calendar month 10.00 13. Certificate of Use or Occupancy: 13.1. Category I: a. Buildings made of traditional indigenous materials as defined under Section 209 of the Building Code. Exempted b. Buildings costing more than p 15,000 up to P50,000.00 50.00 c. Building costing more than P 50,000.00 up to 100,000.00 100.00 d. Buildings costing more than P 100,000.00 up to 150,000.00 150.00 e. Buildings costing more than P 150.000.00 up to 250,000.00 200.00 f. Buildings costing more than P250,000.00 up to P500,000.00 400.00 g. Buildings costing more than P500,000.00 900.00 NOTE: Refer to Section 146 under this Article. 13.2. Category II. a. Buildings costing Up to P50,000.00 100.00 b. Buildings costing P50,000.00 up to P100,000.00 200.00 c. Buildings costing more than P100,000.00 Up to P250,000.00 400.00 d. Buildings costing more than P250,000.00 Up to 500,000.00 800.00 e. Buildings costing more than P500,000.00 1,600.00 NOTE: Refer to Section 141 under this Article. 13.3. CATEGORY III: a. Buildings costing up to P50,000.00 30.00 b. Buildings costing up to P50,000.00 up to P150,000.00 150.00 c. Buildings costing more than P 150,000.00 up to P250,000.00 300.00 d. Buildings costing more than P250,000.00 up to P500,000.00 600.00 e. Buildings costing more than P500,000.00 1,200.00 NOTE: Refer to Section 141 under this Article. 13.4. CATEGORY IV: a. Buildings with floor area up to 20 sq. m. Exempted b. Buildings with floor area above 20 sq. m. 20.00 c. Buildings with floor area above 500 sq. m. up to 1,000 sq. m. 30.00 d. Buildings with floor area above 1,000 sq. m. up to 5,000.00 sq. m. 40.00 e. Buildings with floor area above 5,000 sq. m. up to 10,000 sq. m. 100.00 13.4. CATEGORY V: a. Garages, carports, balconies, terraces, lanais and the like: 50 % of the rate of the principal building, according to Category. b. Aviaries, aquarium, zoo structures and the like: Same rate as for category IV. (See section 13.4 above.) 13.5. ANCILLARY STRUCTURES: 1. Banks and Records Vaults, per cu. m. of interior volume 2.00 2. Swimming pools, per unit: a. Residential 10.00 b. Commercial/Industrial 30.00 c. Social/institutional 20.00 d. Improved swimming pools made of materials listed under Sub-section 4.2 under this Article 50% of above rates. 3. Swimming pool shower rooms/locker rooms, per unit: a. Residential 5.00 b. Commercial/Industrials 15.00 c. Social/Institutional 10.00 4. Towers, per unit: Self-Supporting Trilon (guyed) a. Residential Exempted Exempted b. Commercial/ Industrial 40.00 20.00 c. Social/ Institutional 20.00 10.00 5. Commercial/Industrial Storage Silos: per unit: 40.00 6. Smokestacks, per unit 20.00 7. Chimney's, per unit 10.00 8. Commercial/Industrial Fixed Ovens, per unit 10.00 9. Industrial kiln/Furnace, per unit 10.00 10. Reinforced Concrete Tanks, per unit a. Residential: 1. Up to 2 cu. m. Exempted 2. Above 2 cu. m. 10.00 b. Commercial/Industrial 40.00 c. Social/Institutional 10.00 11. Steel Tanks, per unit: a. Residential 1. Up to 2 cu. m. Exempted 2. Above 2 cu. m. 10.00 b. Commercial/Industrial 1. Above ground 40.00 2. Underground 30.00 C. Social/Institutional 20.00 12. Booths, Kiosks, /platforms, Stages and the like 10.00 14. Change in Use/Occupancy: Every sq. m. or fraction thereof of area affected 4.00 15. Annual Inspection Fees: 15.1. Annual Building Inspection Fees: 1. Category 1: a. Single detached dwellings units and Duplexes Exempted b. If the owner requests building Inspection, the fee for each of the Services enumerated below is 100.00 1. Land Use Conformity. 2. Architectural preventability. 3. Structural Stability. 4. Sanitary and health requirements. 5. Fire resistive requirements. 2. Category 11 and 111: Commercial (excluding amusement houses and gymnasiums), industrial, social and institutional buildings with assessed value of: a. Up to P 1 million 100.00 b. Above P 1 million up to P 5 million 200.00 c. Above P 5 million up to P 10 million 400.00 d. Above P 10 million up to P 50 million 600.00 e. Above P 50 million up to P 100 million 800.00 f. Above P 100 million 1,000.00 3. Amusement houses, Gymnasiums and the like: a. First class cinematographs or theaters 1,000.00 b. Second Class cinematographs or theaters 600.00 c. Third Class cinematographs or theaters 400.00 d. Grandstands/Bleachers* 1,000.00 e. Gymnasia and the like * 600.00 Gymnasia, grandstand, bleachers, concert halls, little theaters and the like, that are integral part of the school, college or university complex shall be charged in accordance with sub-section 15.1 (2) above. 15.2. Sanitary/Plumbing Inspection Fees: a. Every inspection trip during construction 4.00 b. Annual inspection of sanitary/plumbing systems 15.00 15.3. Electrical Inspection Fees: a. Every inspection trip during construction 4.00 b. Annual inspection fee are the same as Corresponding Installation Fee prescribed in Sub-section 7 of this Article. NOTE: Residential buildings are exempted from annual inspection. 15.4. Annual Mechanical Inspection Fees: 1. Refrigeration and ice Plant: Per ton: a) Up to 100 tons capacity P20.00 b) Above 100 tons up to 150 tons 16.00 c) Above 150 tons up to 300 tons 12.00 NOTE: a. Household refrigerators, freezers, fans, etc. used in single detached, duplex or multiple family dwellings are exempted from annual mechanical inspection fee. b. Window type air conditioners used in single detached, duplex or multiple family dwellings are exempted from annual mechanical inspection fee. 2. Air Conditioning System: a. Window type air conditioners, per unit 30.00 NOTE: Window type air conditioners used in single detached, duplex or multiple family dwellings are exempted from annual inspection. b. Packaged or Centralized air conditioning systems: 1. First 100 tons, per unit P 20.00 2. Above 100 tons up to 150 tons, per ton 16.00 3. Above 100 tons up to 300 tons, per ton 12.00 4. Above 300 tons up to 500 tons, per ton 8.00 5. Every ton or fraction thereof above 500 tons 6.00 3. Mechanical Ventilation: per unit: a. Up to 1HP 10.00 b. Above 1HP to 5HP 20.00 c. Above 5HP to 10HP 40.00 d. Above 10HP to 20HP 80.00 e. Above 20HP 120.00 4. Escalators and Moving Walks, per unit: 100.00 5. Elevators: per unit: a. Passenger elevators: 400.00 1. First 5 landings 2. Each landing above the 5th landing 20.00 b. Freight elevators 300.00 c. Motor driven dumbwaiters 40.00 d. Construction elevators for materials 300.00 e. Car elevators 400.00 6. Boilers: a. Up to 10HP 150.00 b. Above 10HP up to 30HP 400.00 c. Above 30HP up to 50HP 500.00 d. Above 50HP up to 70HP 600.00 e. Above 70HP up to 90HP 700.00 f. Above 90HP up to 100HP 800.00 g. Every HP in excess of 100HP 4.00 NOTE: Boiler rating shall be computed on the basis of one (1) sq. m. of heating surface for one (1) boiler HP. 7. Pressurized water heaters, per unit 50.00 Note: Pressurized water heaters used in single detached or duplex family dwellings are exempt from inspection. 8. Automatic fire extinguishers, per sprinkler head 1.00 9. Water pump and Sewage pumps for building/structure for commercial/industrial purposes, per unit a) Up to 1HP 10.00 b) Above 1HP up to 3HP 30.00 c) Above 3HP up to 5 HP 60.00 d) Above 5 HP up to 10HP 80.00 e) Above 10HP up to 20HP 100.00 f) Above 20HP up to 30HP 120.00 g) Above 30HP up to 40HP 140.00 h) Above 40HP up to 50HP 160.00 i) Above 50HP up to 60HP 180.00 j) Above 60HP up to 70HP 200.00 k) Above 70HP up to 80HP 220.00 l) Above 80HP up to 90HP 240.00 m) Every HP or every fraction thereof above 90HP 2.00 NOTE: Water pumps and sewage pump used in single or duplex family dwellings are exempt from inspection. 10. Standby Generating Sets: per unit: a) Up to 10HP 40.00 b) Above 10HP up to 30HP 80.00 c) Above 30Hp up to 50HP 120.00 d) Above 50HP up to 70HP 160.00 e) Above 80HP up to 90HP 200.00 f) Above 90HP up to 100HP 240.00 g) Every HP or fraction thereof above 100HP 2.00 11. Other Internal Combustion Engines, including Cranes, Forklifts, Loaders, Pumps, Mixers, Compressors and the like, per unit; a.) Up to 10HP 80.00 b.) Above 10HP up to 30HP 140.00 c.) Above 30HP up to 50HP 200.00 d.) Above 50HP up to 70HP 260.00 e.) Above 70HP up to 90HP 320.00 f.) Above 90HP up to 100HP 380.00 g.) Every HP or fraction thereof above 100HP 2.00 12. Other machinery and/or equipment for commercial/industrial use not elsewhere specified, per unit: a) Up to 1/2 HP 6.00 b) Above 1/2 HP up to 1HP 20.00 c) Above 1HP up to 3HP 40.00 d) Above 3HP up to 5HP 60.00 e) Above 5HP up to 10HP 80.00 f) Above 10HP up to 20HP 100.00 g) Above 20HP up to 30HP 120.00 h) Above 30HP up to 40HP 160.00 i) Above 40HP up to 50HP 200.00 j) Above 50HP up to 60HP 240.00 k) Above 60HP up to 70HP 280.00 l) Above 70HP up to 80HP 320.00 m) Above 80HP up to 90HP 360.00 n) Above 90HP up to 100HP 400.00 o) Every HP or fraction thereof above 100HP 2.00 13. Pressure Vessels, per cubic meter or fraction thereof 30.00 14. Pneumatic tubes, Conveyors, Monorails for materials handling, per lineal meter or fraction thereof 2.00 15. Testing/Calibration of pressure gauge, per unit 20.00 16. Gas Meters: Each Gas Meter tested, proved and sealed: a) Up to 10 lights 12.00 b) Above 10 lights up to 50 lights 16.00 c) Above 50 lights up to 100 lights 24.00 d) Above 100 lights 40.00 17. Every inspection of mechanical rides used in amusements Centers of fairs, such as ferris wheels, merry go rounds, roller Coasters and the like, per unit 20.00 16. Sign Permit Fees: 16.1. Erection of supports of any sign board, billboard, marquee and the like: a) Up to 4 sq. m. of sign board area P 100.00 b) Every sq. m. of fraction thereof in excess of 4 sq. m. 20.00 16.2. Installation permit fees: 1. Business Signs: a) Neon 30.00 b) Illuminated 20.00 c) Others 12.00 d) Painted-on 8.00 NOTE: Signs not exceeding 0.20 sq. m. of display surface, and/or temporary signs for charitable, religious and civic purposes are not required to obtain a permit. 16.3. Annual Renewal Fees: Per square meter of display surface or fraction thereof; a) Neon signs 30.00 Provided that the minimum fee shall be 120.00 b) Illuminated signs 15.00 Provided that the minimum fees shall be 60.00 c) Others 8.00 Provided that the minimum fee shall be 40.00 d) Painted-on signs 20.00 Provided that the minimum fee shall be 20.00 16.4. General Provisions on Signs: 1. Signs shall adhere to the Code of Ethics for Advertising and promotions and the rules and regulations as maybe prescribed by the Sangguniang Panlungsod. 2. Signs shall promote and uphold the public good especially in historical monuments and shrines, natural scenic areas, parkways and their immediate approaches. Immediate approaches shall mean a distance not exceeding 50.00 meters from the periphery of said areas. 3. Signs shall display or convey only messages or visual that conform to public decency and good taste. 4. Signs shall follow standards of design, construction and maintenance in the interest of public safety, convenience, and good viewing and to promote proper urban design or community architecture. 5. Sign structure maybe constructed only in areas where zoning regulations permit them and in accordance with the accepted standards of design; construction and maintenance. 6. Signs and sign structure shall be constructed in accordance with the provisions of Section 2003 of the National Building code. Plants of sign structures exceeding 3.00 meters in height from the ground shall be signed and sealed by a duly registered architect or Civil Engineer. 7. Signs and sign structures built within highly restrictive fie zones shall be of incombustible materials. No combustible materials other than approved plastics shall be used in construction of electrical signs. 8. Signs and sign structures equipped with electrical devices shall have an electrical wiring plan conforming with the provisions of the Philippine Electrical code duly signed by a professional Electrical Engineer. Provided, that for installations not exceeding 600 volts and 4 kilowatts, a sketch and bill of materials signed and sealed by an Electrical Engineer or Master Electrician signs. 9. Signs shall be placed in such a manner that no part of its surface will interfere in any way with the free use of a doorway, a fire escape, stand pipe and other required means of exit and fire-protective devices. 10. Signs shall be erected in such a manner that not to confuse or obstruct the view or interpretation of any public sign, traffic signal or device, nor obstruct the sight, distract the attention of motorists, reflect blinding light or cause glare to oncoming traffic. 11. Signs which are written in Chinese or any foreign language shall have a corresponding translation in English or in local dialect. 12. The bottom line of signboards adjacent to each other shall follow a common baseline determined by the City Engineer. 13. The installations of all kinds of signs be such that a harmonious and aesthetic relationship of all units therein is presented. 16.5. Specific Rules on the construction/installation of Signs: 1. Advertising signs: Outdoor advertising signs shall be permitted only in commercial or industrial zones as designated in the Zoning Ordinance. 2. Business Signs: Business signs shall be having a maximum width of 1.20 meters and a length not exceeding the front page of the lot; business signs installed, displayed or erected in the same building shall preferably be of identical size and flush against the building faade. Business signs maybe allowed within the immediate approaches as define in subparagraphs 16.4 (2) above. 3. Roof Signs The design and construction of roof signs shall conform to the provisions of Section 2030 of the National Building Code. However, no signs shall be erected, attached, installed or fastened on roof tops of building of wooden structures: Adequate provisions for grounding metallic of roof signs exposed to lighting shall be provided. 4. Ground Signs: Ground signs shall not exceed 6.00 meters in heights above the street crown except neon signs which shall be constructed in conformity with engineering standards. Ground signs shall be located within the property line and under no circumstances shall they occupy the street or sidewalk. Public or government signs erected or installed within the area of the sidewalk shall be so designed and located that they do not obstruct the easy passage pedestrians nor distract the attention or motorists. Self-supporting outdoor signs along highways shall be located 10.00 meters away from the property lines abutting the road right-of-way. 5. Projecting Signs The erection of projecting signs shall be subject to the following conditions: a. On non-arcaded streets or where arcades are proposed, signs shall not extend more than 1.20 meters from the wall line or building line. On arcades streets, the signs shall not project more than 1.00 meter from the wall line over the streets, for buildings abutting on streets or alleys without sidewalks or provisions, therefore, the rules for arcaded streets shall apply on projecting signs. b. A clearance of not more than 3.00 meters shall be provided below the lowest part of such signs projecting over sidewalks on buildings without arcades and a clearance of not less than 5.00 meters shall be provided below the lowest part of such signs projecting over arcaded streets. c. The erection of electric neon signboards or other advertisements of similar nature projecting over roadway or public streets, shall be allowed, provided that: Clear distance between the signboard erected of one building is not less than 4.00 meters. Signboards on multi-storey buildings shall be erected on the same vertical line and shall not overlap each other. Tops of signboards shall not extend over the topmost part of the parapet or the bottom line of the eaves of the building. Horizontal projections of signboards shall follow Sub-section 16.5(5) a & b. In case of two adjacent buildings, adjacent signboards shall be placed at a distance of not less than 2.00 meters from the common boundary line. Signboards shall not obstruct any window or emergency exit, nor be closer than 1.00 meter to electric and telephone posts and wires. Vertical clearances shall follow 16.5 (5b) above. 6. Wall Signs The construction of wall signs shall be subject to the following conditions: Display signs placed against the exterior face of buildings shall not extend more than 300 millimetres from the wall with its lowest porting not less than 3.00 meters above the sidewalk. Signs shall to extend beyond the top and/or sides of any face of the exterior perimeter walls of the building. Signs when made of combustible materials shall not exceed 4.00 square meters in area. Those made of incombustible materials maybe allowed to cover the entire surface of blank walls only and shall not be allowed to cover or obstruct openings. All signs painted or paste on the exterior surface of buildings or structures maybe considered either as business or advertising signs. Sign stands or display stands shall not be placed on the sidewalk pavement. Signs shall not be attached to, painted on, installed or displayed on posts or columns of arcades. Display windows or wall signs within 3.00 meters above the sidewalk shall be flushed or recessed. 7. Temporary Signs All temporary signs, bills, posters and the like maybe installed or posted only in area of structures allowed by pertinent provisions of this Code. Streamers strung over or across any public thoroughfare shall have the necessary permit thereof from the City Engineer. The lowest point of the bottom edge of stream shall be a minimum clearance of 4.30 meters above the pavement. 16.6. Applications: Any person desiring to display, erect or maintain any sign shall file an application therefore in the Office of the City Engineer in a standard form stating among others, the location of the premises wherein signs is to be displayed, erected or maintained, accompanied with the pertinent drawings and/or sketchers. The application shall also include the location of the site plans, written consent of the owner of the premises and such other pertinent data as may be required by the City Engineer. 16.7. Permit for erection or installation: No sign of any kind shall be erected, installed or constructed unless the permit thereof is obtained from the City Engineer. 16.8. Exemptions: A permit shall not be required for any sign not exceeding 0.20 square meter of display surface nor for temporary signs for charitable, religious, and civic purposes duly authorized. This exemption shall not release the owner from responsibility for its design, construction, installation, maintenance and removal. 16.9. Removal/Alterations: A sign with permit which was erected before the adoption of this Code but not conforming here to shall be given a grace period to conform dating from the receipt of notice as follows. a) Neon signs 12 months b) All others 6 months After the expiration of the grace period such non-conforming signs shall be removed. 16.10. Existing Signs: Existing signs but conforming to the provisions of this of this code shall be altered to conform with this Code. The owner shall secure the necessary permit not later than 60 days from receipt of notice from the City Engineer. In case of failure to secure permit within the grace period, the sign shall be removed by the owner. For failure of the owner to remove the sign, the City Engineer shall cause the removal at the expanse of the owner. 16.11. Maintenance: Signs shall be maintained in a safe and presentable condition, should a sign become, in the opinion of the City Engineer, unsafe or eyesore, the permitee shall, upon notice from the City Engineer, immediately restore the sign to safe and satisfactory condition. For non-compliance of the notice, the City Engineer shall restore the sign at the expense of the permitee. 16.12. Identification: Signs shall be bear the imprint of the permitee. 16.13. Design: 1. General Signs and sign structure shall be designed and constructed to resist wind and seismic forces as a specified in this Rule. All bracing systems shall be designed and constructed to transfer lateral forces to the foundations. For signs or buildings, the dead and loads shall be transmitted through the structural frame of the building to the ground in such manner as not to oversteer any of the elements thereof. The overturning moment produced from lateral forces shall in no case exceed two-thirds of the dead-load resisting moment. Uplift due to overturning shall be adequately resisted by proper anchorage to the ground or to the structural frame of the building. The weight of earth superimposed over footings maybe used in determining the dead-load resisting moment. Such earth shall be carefully placed and thoroughly compacted. 2. Wind Loads. Signs and sign structure shall be designed and constructed to resist wind forces as specified in Chapter 2 National Structural code for Buildings (NSCB). 3. Seismic Loads. Sings or sign structure shall be designed and constructed to resist seismic forces as specified in Chapter 2 of NSCB. 4. Combined Loads. Wind and seismic loads need not be combined in the design of signs or sign structure, only that loading producing the larger stresses need be used. Vertical design loads, except roof live loads, shall be assumed to be acting simultaneously with the wind or seismic loads. 5. Allowable stresses. The design of wood, concrete, or steel members shall conform to the requirements of Chapter 3, 4, and 5, and of NSCB. Loads, both vertical and horizontal, exerted on the soil shall not produce stresses exceeding those specified in Chapter 7 of the NSCB. The working stresses for wind or seismic loads combined with dead loads may being increase as specified in Chapter 2 of the NSCB. 16.14. Construction: 1. General. The support of all signs or sign structure shall be placed in or upon private property and shall be securely built, constructed, and erected in conformance with requirement of this Rule. 2. Materials. Materials of construction for signs of sign structures shall be of the quality or grade as specified requirement, conform with the following. In all signs and sign structure the materials and details of construction shall, in the absence of specified requirements, conform with the following. a. Structural steel shall be of such quality as to conform with ASTM A 36. Secondary members in contact with or directly supporting the display surface may be formed of light gauge steel, provided such members are designs in accordance with the specifications of the design of light gauge steel as specified in STM A 242 and, in addition, shall be the display surface, the minimum thickness of the secondary members shall be no. 12 gauge. The minimum thickness of hot-rolled steeled members furnishing structural support for signs shall be 6.35 mm. except that if galvanized bolt that connection is adequate to transfer the stresses in the members. b. Anchors and supports, when of wood and embedded in the soil or within 150 mm. of the soil, shall all be hard wood or a durable species or shall be pressure treated with an approved preservative. 16.15. Anchorage: 1. Members supporting unbraced signs shall be so proportioned that the bearing loads imposed on the soil in either direction, horizontal or vertical, shall not exceed the safe values. Braced ground signs shall be anchored to resist the specified wind or seismic load acting in any direction. Anchors and supports shall be designed for safe bearing loads on the soil and for an effective resistance to pull out amounting to a force 25 percent greater than the required resistance for overturning. 2. Portable ground signs supported by frames or posts rigidly attached to the base. Shall be so proportioned that the weight and size of the base will be adequate to resist the wind pressure. 3. Signs attached to masonry, concrete, or steel shall be safety and securely fastened thereto by means of metal anchors, bolts, or approved expansion screws of sufficient size and anchorage to support safely the loads applied. 4. No wooden blocks or plugs or anchors with wood used in connection with screws or nails shall be considered proper anchorage, in case of signs attached to wood framing. 17. Certifications: 1. Certified true copy of building permit P 4.00 2. Certified rue copy of certificate of Use/Occupancy 4.00 3. Issuance of certificate of Damage 4.00 4. Certified true copy of certificate of Damage 4.00 5. Certified true copy of Electrical Certificate 4.00 6. Issuance of certificate of Gas Meter Installation 4.00 7. Certified true copy of certificate of Operation 4.00 18. Arcades and Sidewalks: Pursuant to Section 1004 of National Building Code (PD 1096), arcades shall be constructed on sidewalks of streets whenever required by existing and zoning regulations. Subject to existing laws and regulations, the City Planning Officer shall determine which street shall have an open sidewalks or an arcaded, or a combination of both, and the width and height thereof, according to the following: 18.1. Width of Sidewalks and Arcades: 1. Sidewalk shall be of uniform width throughout the entire length of the street. The width of the sidewalks shall not be less than 1/6 of the road right-of-way. a. The sidewalks pavement shall have a non-slip surface and shall slope down from the building line towards the curb line at not more than in fifty (1/50) and shall level of with the curb. b. Sidewalks of 2.00 meters or more in width shall include on its outer side a planting strip of not less than 800 millimeters in width, separating the curb from the sidewalks pavement. 2. All arcades shall be uniform width throughout the entire length of the street within the block or from one street corner of another. a. Arcades shall be cantilevered from the building line over the sidewalks, and the horizontal clearance between the curb line and the outermost face of any part of the arcade shall not be less than 500 millimeters. b. Combined open and arcaded sidewalks shall be provided with a planting strip of not less than 800 millimeters in width as a separating strip between the arcaded portion and the open portion of the sidewalks. 18.2. Vertical Clearance of Arcades 1. The vertical clearance of arcades shall be uniform throughout the entire length of the street within the block of from one street corner to another. 2. The minimum vertical clearance of arcades shall be 3 meters and the maximum shall be 6 meters. 18.3. Grade of Sidewalks 1. Sidewalks shall be, as much as possible, be level and of uniform grade throughout the entire length of the street. 2. Whenever the slope of the street does not exceed one in twelve (1/12) the sidewalks grade shall follow the level or slope of the street. 3. Whenever the slope of the street is one in ten (1/10) the sidewalks shall be maintained level for every 20 to 40 meters of run. Sidewalks of different levels shall be joined by means of a ramp having any convenient slope not exceeding one in six (1/6). 4. When the grade of two connecting sidewalks are between one in ten (1/10) and one in eight (1/8), the two sidewalks shall be joined by means of ramp having any convenient slope not exceeding one in ten (1/10). 18.4. Driveways, Entrances, and Exits 1. Driveways Across Sidewalks: 1. To maximize the use of the sidewalks area, the surface of the sidewalks and the driveway shall as much as possible, be at the same plane. The entry ramp of the driveway connecting the roadway surface to the sidewalks surface shall have a slope ranging from one in three (1/3) to one in four (1/4). 2. Whenever the height of the curb is more than 200 millimeters, driveways maybe constructed across the entire width of the sidewalks, provided that the driveway shall be joined to the sidewalk by means of a ramp of rough finish having a slope of not more than one in eight (1/8). The driveway and the ramp shall be made of the same materials as the sidewalk by means of a ramp of rough finish having a slope of not more than one in eight (1/8). The driveway and the ramp shall be made of the same materials as that of the sidewalk. 3. Driveways underneath arcades maybe allowed only underneath cantilevered arcades within the road right-of-way or underneath colonnaded arcades on private properties outside the road right-of-way. b. Entrances and exits of buildings abutting sidewalks shall be made of either ramps or steps. 1. Entrance or exits ramps shall have a slope not exceeding one in ten (1/10). 2. Entrance or exit steps shall have treads of not less than 300 millimeters. The minimum number of steps shall be two (2) with risers not exceeding 100 millimeters. 3. No portion of either entrance or exit ramps or steps shall intrude into the sidewalk pavement. 18.5. Obstruction of Sidewalks: Under no circumstances shall construction of any kind be allowed sidewalks, whether open or arcaded. 19. Abatement/Demolition of buildings: 19.1. General Building Requirements a. All buildings or structure as well as accessory facilities thereto shall conform in all respects to the principles of safe construction and must be suited to the purpose for which they are designed. b. Buildings or structures intended to use for the manufacture and/or production of any kind of article or product shall observe adequate environmental safeguards. c. Buildings or structure and all part thereof as well as all facilities found therein shall be maintained in safe, sanitary and good looking condition. 19.2. Site Requirements The land or site upon which will be constructed any building structure, for any ancillary or auxiliary facility thereto, shall be sanitary, hygienic and safe. In the case of site buildings intended for use as human habitation or abode, the same shall be at a safe distance, as determined by competent authorities, from streams or streams or bodies of water and/or sources of air considered to be polluted from a volcano site and/or any other building considered to be a potential source of fire or explosion. 19.3. Dangerous Buildings or Structures Any building or structure which has any or all of the conditions or defects hereinafter describes shall be deemed to be dangerous building or structure provided that such conditions or defects exist to the extent that life, health, property or safety of the public or its occupants are endangered. 1. Structural Hazards a. Whenever any building or structure or portion thereof has been damaged by fire, earthquake, wind, flood, or by any other cause to such an extent that the structural strength or stability thereof is materially less than the minimum requirements of the National Structural Code for Buildings for new buildings of similar structure, purpose or location. b. Whenever any portion or member or appurtenance thereof is likely to fall, or to become detached or dislodged or to collapse and thereby injure persons or damaged property. c. Whenever any portion of a building or structure, or any member, appurtenance or ornamentation on the exterior thereof is not of sufficient strength or stability, or is to anchored, attached or fastened in placed in place so as to be capable of resisting a wind pressure of one-half of that specified in the National Structural Code for Buildings for such type of buildings. d. Whenever any portion thereof has been wrecked, warped, buckled or settle to such an extent that walls or other structural portions have materially less resistance to winds or earthquake than is required in the case similar new construction. e. Whenever the building or structure, or any portion thereof, because of (1) dilapidation, deterioration or decay; (2) faulty construction; (3) the removal, movement or instability of any portion of the ground necessary for the purpose of supporting such building; (4) the deterioration, decay or inadequacy of its foundation; or (5) any other cause, is likely to partially or totally collapse. f. Whenever the exterior walls or the other vertical structural members list, lean or buckle to such an extent a plumb line passing through the center of gravity does not fail inside the middle one third of the base. g. Whenever the building or structure, exclusive of the foundation, shows thirty three percent (33%) or more damage or deterioration of its supporting member or members, fifty percent (50%) damage or deterioration of its non-supporting members, enclosing our outside walls or coverings. h. Whenever the building or structure has been damaged by fire, wind, earthquake or flood, or has come so dilapidated or deteriorated as a become (1) an attractive nuisance to children: (2) a harbour for vagrants, criminals or immoral persons; or as to (3) enable persons resort thereto for the purpose of committing unlawful or immoral acts. i. Whenever any building or structure which, whether or not erected in accordance with all applicable laws or ordinances, has in any non-supporting part, member or portion less than 66 percent of the (1) strength; (2) fire-resisting qualities or characteristic; or 3 weather-resisting qualities or characteristic required by law in the case of a newly constructed building of like area. Height and occupancy is the same location. j. Whenever any portion of a building or structure remains on a site after the demolition of the building or structure or portion thereof is abandoned for a period in excess of twelve (12) months so as to constitute such building or portion thereof an attractive nuisance or hazard to the public. 2. Fire Hazards a. Any building or portion thereof, device apparatus, equipment, combustible material, or vegetation which may cause fire or explosion, or provide a ready fuel augments the spread and intensity of fire or explosion arising from any cause. b. All building or portion thereof not provided with the required fire resistive or fire-protective construction or fire extinguishing systems or equipment. c. Whenever any door, aisle, passageway, stairway, or other means of exit is not of sufficient width or size, or is not so arranged as to provide safe and adequate means of exit in case of fire or panic. d. Whenever any building or structure, because of obsolescence, dilapidated condition, deterioration, damage inadequate exits, lack of fire-resistive construction, faulty electric wiring, gas connections or heating apparatus, or other cause, is determined by the City Engineer to be a fire hazard. 3. Hazardous Electrical Wiring a. All wiring systems or installations which do not conform to the rules and regulations embodied in the Philippines Electrical Code. b. Inadequately maintained or improperly used mechanical outlets, devices and/or equipment. 4. Hazardous Mechanical Installation a. Mechanical systems or installations which do not conform to the rules and regulations embodies in the Mechanical Engineering Code of the Philippines. b. Inadequately maintained or improperly used mechanical outlets, devices and/or equipment. c. Lack of improper operation or required ventilating equipment or airconditioners. 5. Inadequate Sanitation and Health Facilities a. All sanitary and plumbing systems or installations which do not conform to the rules and regulations embodied in the Code on Sanitation and the National Plumbing Code of the Philippines. b. Inadequate maintained or improperly used sanitary plumbing facilities. c. Infestation of insects, vermin, or rodents and lack adequate control for the same. d. Lack of adequate garbage and rubbish storage and removal or disposal of facilities. e. Source of Pollution. 6. Improper Occupancy and Architectural Eyesore a. All buildings or portions thereof used or occupied for purposes other than their intended uses. b. Inadequate parking space, as required. c. Insufficient amount of natural light and ventilation due to inadequate open space such as courts, yards, and setbacks, as required. d. Inadequate sizes of rooms and space dimensions and window openings. e. Dilapidated, blighted and other unpresentable building or structures against generally accepted aesthetic standards. 7. Improper Location a. All buildings or structures or portions thereof which do not conform to approved land use zoning plan. b. Building located in highly volcanic, earthquake or flood prone areas or sites considered to be extremely dangerous. 8. Illegal Construction A building or structure shall be deemed to be an illegal construction when it is constructed, existing or is maintained in violation of any specific requirement or prohibitions applicable to such building or structure as provided in this code; the building rules and regulations or in any law or ordinance of the city or municipality relating to the condition and location of the structure and building therein. 19.4 Abatement of Dangerous Buildings Pursuant to Section 215 of the NBC, when a building or structure is found or declared by the City Engineer to be a nuisance, is dangerous or ruinous, the City Engineer shall order its repair, vacation or demolition depending upon the degree of danger to life, health, safety and/or well-being of the general public and its occupants. 19.5 Procedure for Demolition of Buildings The following steps shall be observed in the abatement/demolition of buildings under this Article: 1. There must be a finding or declaration by the City Engineer that the building or structure is a nuisance, ruinous or dangerous. 2. Written notice or advice shall be served upon the owner and occupant/s off such finding or declaration, giving him at least fifteen days (15) within which to vacate or cause to evacuated, repair, renovate, demolish and remove as the case maybe, the nuisance, ruinous or dangerous building of structure of any part or portion thereof. 3. Within the fifteen-day period, the owner may, if he so desire, appeal to the City Mayor the finding or declaration of the City Engineer and ask that a re-inspection or re-investigation of the building or structure be made. 4. If the appeal is meritorious the City Mayor may designate a competent representative/s other than the City Engineer to undertake the re-inspection or re-investigation of the building. The representative/s so designated shall make or complete his/their report within a period of thirty (3) days from the date of termination of re-inspection or re-investigation. 5. If after re-inspection, the finding is the same as the original one, the City Mayor through the City Engineer shall notify the owner, giving him not more than fifteen (15) days from receipt of notice with affirmed finding to vacate or cause to be vacated and make the necessary repair, renovation, demolition and removal of the subject building and parts thereof, as the case maybe. a. If the City Engineer has determined that the building or structure must be repaired or renovated, the order to be issued shall require that all necessary permits therefore be secured and the work physically commended within 15 days from the date of receipt of the order and completed within such reasonable time as maybe determined by the City Engineer. b. If the City Engineer has determined that the structure or building must be demolished, the Order shall require that the building be vacated within fifteen days from the date of receipt of the order, that all required permits be secured therefore within the same fifteen days from the date of the order, and that the demolition be completed within such reasonable time as may be determined by the City Engineer. 6. The decision of the City Mayor or the appeal shall be final 7. Upon failure of the owner to comply with the order of the City Engineer or of the City Mayor, in case of appeal, to repair, renovate, demolish and remove the building or any part thereof after fifteen days from the date of the receipt of the Order, the City Engineer shall cause the building or structure to be repaired, renovate, demolish and removed partly or wholly, as the case maybe, with all expenses therefore chargeable to the owner. 8. The building as repaired or in case of demolition, the building materials gathered after the demolition of the building shall be held by the Office of the City Engineer until full reimbursement of the cost of repair, renovation, demolition and removal is made by the owner which, in no case, shall extend beyond thirty (30) days from the date of the completion of the repair, renovation, demolition and removal. After such period, said building materials of the building thus repaired, renovated or removed shall be sold at public auction to satisfy the claim of the Office of the City Engineer. Any amount in excess of the claim of the government realized from the sale of the building and/or building materials shall be delivered to the owner. 19.6. Other Remedies The procedure, actions and remedies provided herein are without prejudice to further action that maybe taken by the City Engineer against the owner/occupants of buildings or structural found or declared to be nuisance/s, dangerous, and/or ruinous under the provisions of Article 482 and 694 to 707 of the Civil Code of the Philippines. SECTION 130. Payment of Fees . The fees imposed under this Article shall be paid to the City Treasurer before the issuance of the building permit. SECTION 131. Surcharge and Interest for Late Payment . In case of failure to pay the fee prescribed in this Article within the time required, the fees shall be increased by twenty percent (20%) of the original amount due, such surcharge to be paid at the same time and in the same manner as the fee. In addition to the surcharge imposed therein, there shall be imposed an interest upon the unpaid amount at the rate of twenty-four percent (24%) per annum from the due date until the fee is fully paid. CHAPTER V Rents and Charges for City Operations ARTICLE A Market Fees SECTION 132. Market Section . for purposes of this Article, the Public market of General Santos City shall be divided into the following sections: a. Peripheral Section Store space around the outer perimeter of the market buildings where general merchandise is sold except fish, meat, vegetables and fruits. b. Dry Goods Section Store spaces inside the market buildings where all kinds of textile, ready-made dresses and apparels, laces, shoes, handbags, novelties, toiletries, drugs, hardware and construction materials, household utensils. Glassware, electrical supplies, school and office supplies, rubber and plastic products and such other allied commodities, except perishable goods. c. Grocery and Sari- Sari Store Section Store space inside market buildings where all kinds of cakes, butter, cheese, confectionary, candies, canned or bottled foods, beverages, soft drinks, flour, rice, oatmeal, ham, bacon, sugar, nut, sauce, onions, garlic, potatoes, smoked fish, dried fish, salt, soap, and other household or food products are sold. d. Native Products Section Store spaces inside the market buildings where all kinds of handicrafts made locally are sold. e. Eateries Section Store spaces inside the market buildings where restaurants, carenderias, cafeterias, refreshment parlors or stand are allowed to operate. f. Fresh Meat and Fish Section Store spaces inside the market buildings where dressed meat of any kind, sea fish or fresh water are sold. g. Dried Fish Section store spaces inside the marketing buildings where salted fish including smoked fish and bagoong are sold. h. Agricultural Products Section Store spaces inside the market buildings where fruits, vegetables, roots crops, muscovado, sugar, and salt are sold. i. Live Fowl Section Store spaces inside the market buildings where all live fowls are sold such as chickens, ducks, turkeys, etc . SECTION 133. Imposition of Fees . the occupancy inside the market buildings shall be in accordance with the following: A. Stall Rentals: Phase A Amount of Fee 1. Front corner(F.C.)per sq. m./day P1.69 2. Front interior(F.I.)per sq. m/day 1.56 3. Back corner(B.C.)per sq. m/day 1.43 4. Back interior(B.I.)per sq. m/day 1.30 5. Fowl and meat stalls per stall/pay 9.10 6. Fish and crustaceans stalls, per stall per day 9.75 7. Cold storage, per sq. m./day 3.90 B. Stall Rentals: Phase B 1. Front corner Stalls(F.C.) P2.925 per sq. m./day 2. Front Interior Stalls (F.I.) 2.60 per sq. m./day 3. Back Corner Stalls (B.C.) 2.60 per sq. m./day 4. Back Interior Stalls (B.I.) 2.275 per sq. m./day a. All stalls facing the main alleys are classified as front stall. The charges shall be P.2.60 per sq. meter/day b. All other Stalls shall be charged P 2.275 per sq. meter/day. 5. Foodstuff tables P5.20 per day 6. Dry Goods Booth P5.20 per day 7. Miscellaneous Tables (green tables) P 5.20 per day c. Market Fees on different commodities based on weight, measure or quantity per day of display. 1. Fresh lobster, shrimp, squid, crabs, per kilo P0.20 2. Fresh fish per kilo 0.10 3. Live fowl (chicken, ducks, goose, turkeys) per fowl 0.50 4. Agricultural products: a. Clean rice, corn grits 0.40/bag b. Clean or ground corn 0.30/bag c. Salt 0.50/bag d. Coconut (husked) 0.50/sack e. Coconut (unhusked) 1.00/sack f. Coconut per load/fiera/jeep 30.00 g. Mongoes, coffee, cacao, beans 4.00/sack h. Peanut (husked) 4.00/sack i. Peanut (unhusked/peeled) 5.00/sack j. Dried Fish 2.00/crate k. Eggs 0.20/tray 5. Forest Products: a. Charcoal (uling) 0.20/sack b Firewood (small bundle) 0.20/bundle c. Firewood (big bundle) 1.00/bundle d. Firewood per load/fiera/jeep 20/fiera/jeep 40.00/truck 6. Native Products: a. Rattan 1.00/bundle b. Rattan chairs 1.00/bundle c. Bedding mats 0.25/pc. d. Kalan 0.25/pc. e. Basket 0.25/pc. f. Tiklis (alat) 0.50/pc. g. Calat (ropes) 0.50/pc. h. Soft brooms 0.50/pc. i. Broom (coconut midribs) 0.50/pc. j. Farm implements (lagarao, bolo, sanggot, etc .) 0.25/pc. 7. Vegetable Products: a. Alugbate 1.00/sack b. Ampalaya leaves 2.00/sack c. Balagay 0.50/bundle d. Cabbage (repollo) 2.00/tiklis e. Carrots 2.00/sack f. Cauliflower 3.00/tiklis g. Chicharo 5.00/basket h. Camansi 2.00/sack i. Camote tops (leaves) 1.00/sack j. Cow peas 0.10/bundle k. Colitis (Spinach Leaves) 1.00/sack l. Chili (big Pepper) 3.00/sack m. Eggplant (talong) 2.00/sack n. Garlic (bawang) 3.00/sack o. Gabi 2.00/sack p. Chili leaves 1.00/tiklis q. Iba (camias) 1.00/sack r. Kentucky beans 3.00/kaing s. Luya (ginger) 4.00/sack t. Onion leaves 0.50/bundle u. Onion Bombay 2.00/sack v. Paco (fern leaves) 0.25/bundle w. Patola 2.00/tiklis x. Pechay 1.00/sack y. Potato 2.00/sack/crate z. Pipino 2.00/sack aa. Puso (banana) 1.00/sack bb. Radish 1.00/sack cc. Takway 2.00/basket/tiklis dd. String beans (sitao) 2.00/basket ee. String beans leaves 1.00/basket ff. Sayote 2.00/basket Leaves 1.00/basket gg. Squash (Calabasa) 2 40.00/fiera/jeep hh. Squash leaves 1.00/basket ii. Kangkong leaves 1.00/sack jj. Tugabang leaves 1.00/basket kk. Tomatoes/crate 2.00/box ll. Ube 2.00/sack mm. Upo 2.00/sack nn. Young langka 2.00/sack 40.00/fiera/jeep 2.00/sack oo. Ukra 2.00/jeep pp. Tacudo or Palawan 2.00/sack qq. Calamunggay seeds 2.00/sack rr. Ubod (coconut stems) 1.00/bundle ss. Flower varietas 2.00/basket tt. Bamboo sticks 1.00/bundle uu. Banana leaves 1.00/bundle vv. Young corn 2.00/sack ww. Fresh milk 2.00/kaing 8. Fruits Products: a. Apple 2.00/box b. Atis 2.00/kaing c. Avocado 2.00/sack d. Balimbing 1.00/sack e. Banana (cardava, saba Variety) 0.50/bunch f. Banana (Lacatan, tundan variety) 2.00/sack g. Banana (Cavendish type) 30.00/fiera/jeep h. Camote (sweet potato) 2.00/sack i. Calamansi 2.00/tiklis j. Cassava 2.00/sack k. Casoy 2.00/basket l. Caimito (star apple) 2.00/tiklis m. Young coconut 5.00/hundred n. Chico 4.00/kaing o. Durian 4.00/kaing 50.00/load/fiera/jeep p. Grapes 4.00/basket q. Guyabano 2.00/sack r. Guava 2.00/sack 2.00/basket s. Jackfruit (ripe langka) 1.00/piece small (up to 3 kilos) big (up to 3 kilos) 2.00/piece t. Lanzones 3.00/tiklis u. Lomboy (duhat) 1.00/basket v. Mango (quality) 4.00/kaing native 1.00/kaing w. Mangustan (mangosteen) 3.00/tiklis x. Marang 2.00/tiklis 40.00/load/fiera/jeep y. Melon (water) 2.00/sack z. Orange (naranjita) 3.00/kaing aa. Papaya 2.00/tiklis bb. Pineapple 30.00/load/fiera/jeep cc. Pumpkins (Palawan) 40.00/load/fiera/jeep dd. Pomelo 2.00/sack 30.00/load/fiera/jeep ee. Sampaloc 2.00/kaing ff. Santol 3.00/kaing gg. Seneguelas 2.00/basket hh. Singkamas 2.00/sack ii. Sugar canes 1.00/bundle jj. Tieraz 2.00/basket kk. Anonas 2.00/basket ll. Camachili 2.00/basket mm. Macopa 2.00/tiklis nn. Honey dew melon 2.00/tiklis 9. Other commodities/products/chargeable with market entrance fees: a. Sliced bamboo 0.50/bundle b. Bamboo stems 20.00/load c. Bamboo shoot (dabong) 1.00/sack d. Native Sawali 0.35/piece e. Native Vinegar 0.25/gallon f. Bagoong 1.00/can g. Local toyo 1.00/carton h. Sweets (candies, sitsaron, etc .) 2.00/sack i. Local edible oil 2.00/container j. Cleansing powder 0.25/sack k. Seaweeds 2.00/sack l. Shells 2.00/sack m. African oil seeds 2.00/sack 10. The entrance Fee/Market Fee of commodities not mentioned previously shall be determined by the market Collector in accordance with the Market Code and other existing laws or ordinances. 11. Market Fees of vendors not mentioned above may also be determined by the market space occupied at P 1.00 per square meter or portion thereof per day of display. SECTION 134. Time and Manner of Payment . Rentals for markets tiendas, stands or stalls shall be paid on or before the thirtieth (30th) day of the month for which the rental is due. In the case of new occupants, the rental for three (3) full months shall be paid immediately upon occupying the tienda, stand or stall. Permanent market vendors inside the public market shall pay market fees and provide themselves cash tickets not later than 10:00 A.M. every day. Casual or transient vendors shall pay at the gate before they are allowed to take their goods or mechanize for sale inside the public market or market premises. SECTION 135. Issuance of Official Receipts and Cash Tickets . The city Treasurer or his duly authorized representative shall issue a receipt as evidence of payment of rentals of fixed stalls, booths or tiendas. A Cash ticket shall be issued to every transient vendor for the fee he pays for the occupancy of a part of the market premises and the name of such vendor shall be written on the back thereof. The cash ticket shall pertain only to the person buying the same and shall be good only for the space of market premises to which he is assigned. If a vendors disposes of his stall, booth or tienda, the latter shall purchase new cash tickets if he sells the same merchandise even if such sale is done in the same place occupied by the previous vendor. SECTION 136. Surcharge for Late or Non-payment of Fees . a) The lessee of a stall, tienda, stand or booth who fails to pay the daily or monthly rental fee shall pay a surcharge of twenty-five percent (25%) of the total rent due. Provided, that failure to pay the rental fee for three consecutive months shall cause automatic cancellation of contract of lease of stall. The stall shall be declared vacant and subject to adjudication. b) Any person occupying or using apace in the market premises without having paid the imposed in this Article shall pay thrice the regular rate or the space so occupied. c) Any person occupying more space than what is duly leased to him shall pay twice the regular rate for such extra space. d) Casual or transient vendors who fail to pay market fees shall pay (5) times the amount of the regular fees collectible form them. e) Failure to present cash tickets for any merchandise displayed for sale, shall render the vendor liable to a fine not exceeding three times the amount of the regular fee collectible for the same. SECTION 137. Occupancy Fee. There shall be imposed an occupancy fee applicable to newly awarded shall/booth based on the following: Section Phase A Phase B Meat/Fish P1,000.00 P1,250.00 Dried Fish 700.00 875.00 Fruits/Vegetables 800.00 1,000.00 Sari-sari/Groceries 700.00 875.00 Dry goods 700.00 875.00 Eatery/refreshment 700.00 875.00 Live fowl 700.00 875.00 Peripheral 1,000.00 1,250.00 Native products 700.00 875.00 SECTION 138. Time of Payment . the fee herein imposed shall be payable in full to the City Treasurer upon approval of the contract of lease. SECTION 139. Surcharge and Interest for Late Payment . In case of failure to pay the fees required herein within the time prescribed, there shall be imposed a surcharge of twenty-five percent (25%) of the unpaid amount plus accrued interest of twenty-four percent (24%) per annum. SECTION 140. Disposition of Proceeds . The fee so collected shall be exclusively used for the maintenance and other improvements of the public market. SECTION 141. Vacancy of Stalls/Booths; Adjudication to Applicants . Vacant market stalls/booths shall be adjudicated to qualified applicants in the following manner: a) Notice of vacancy of vacant or newly constructed stalls or booth shall be made for a period of not less than ten (10) days immediately preceding the date fixed for their award to qualified applicants to apprise the public of the fact that such booth or stalls are unoccupied and available for lease. The notice of vacancy shall be written on cardboard, thick paper or any other suitable material and be in the following form. Notice is hereby given that shall/Booth No. ___ Building or Pavilion No. ____ of the market is vacant or will be vacated on, ________ 19___. Any person, 18 years of age or more and is not legally incapacitated, desiring to lease this stall/booth, shall file an application therefore on the prescribed form (copies, maybe obtained from the office of the City Administrator during office hours and before 12:00 o'clock noon of ________, 19). In case there are more than one applicant, the award of the leas of the vacant stall/booth shall be determined through drawing of lots to be Administrator by the market committee. This stall/booth is found in the ______ Section and is intended for the sale of City Administrator b) The application shall be under oath. It shall be submitted to the office of the City Administrator by applicant either in person or to though his or her attorney. c) It shall be the duty of the City Administrator to keep a register book showing the names and address of all applicants for vacant stalls or booths, the number and description of the booth/stall applied for by them, and the date and hour of the receipt by the City Administrator of each application. It shall also be the duty of the City Administrator to acknowledge receipt of the application setting forth therein the time and date of receipt thereof. The Application shall be substantially in the following form: APPLICATION TO LEASE MARKETSTALL _________________ Address Date The City Administrator City of General Santos Sir: I hereby apply under the following contract for the lease of stall ______________ Section __________ Phase ___________of the Market. I am, _______________ years of age, _______ and a citizen of the Philippines, residing at, _________. Should the above mentioned stall/booth shall be leased to me in accordance with market rules and regulations, I obligate myself to hold the same under the following conditions: (1) That while I am occupying or leasing this stall (or those stalls). I shall at all times have my picture and that of my helper (or those of my helpers) displayed conspicuously inside the stall. (2) I shall keep the stall (or stalls) at all times in good sanitary condition and comply strictly with all sanitary and market rules and regulations now existing or which may hereafter be promulgated. (3) I shall pay the corresponding rents for the booth (or booths) or the fee for the stall (or stalls) in the manner prescribed by existing ordinance. (4) The business to be conduct in the stall (or stalls) shall belong exclusively to me. (5) In case I engage helpers, I shall register them in the Office of the City Administrator but I shall nevertheless personally conduct my business and be present at the stall (or stalls or booths). I shall promptly notify the market authorities of my absence, giving my reason or reasons therefor. (6) I shall not sell or transfer my privilege to the stall (or stalls or booths) or otherwise permit another person to conduct business therein. (7) Any violation of my part or on the part of my helpers of the foregoing conditions shall be sufficient cause of the market authorities to cancel this contract. Very respectfully, Applicant I, ___________________________________ do herby state that I am the person who signed the foregoing application, that I have read the same, and that the contents thereof true best of my knowledge. Applicant SUBCRIBERD AND SWORN to before me in the City of General Santos, Philippines, this _________ day of ________________. (Signature of Officer authorized to administer oath) d) Applicants who are Filipino citizens shall have preference in the lease of public market stalls. If on the last day set for filing application from a Filipino citizen, the posting of the Notice of Vacancy prescribed above shall be repeated for another ten-day period. If after the expiration of that period there is still no Filipino applicant, the stall maybe leased to any alien applicants, who filed his application first. If there are several alien applicants, the adjudication of the stall shall be made through drawing of lots to be conducted by the Market Committee. In case there is only one Filipino applicant, the stall or booth applied for shall be adjudicated to him. If there are several Filipino applicants for the same stall, adjudication of the stall be made through the drawing of lots to be conducted by the Market Committee on the date and hour specified in the Notice. The result of the drawing of lots shall be reported immediately by the Committee to the City Administrator concerned for appropriate action. e) The successful applicant shall furnish the City Administrator two copies of his or her picture immediately after the award of the lease. It shall be the duty of the City Administrator to affix the copy of the picture to the application and the other copy to the record card kept for that purpose. SECTION 142. Vacancy of Stall Before Expiration of the Lease . should for any reason, a stall holder or lessee discontinue or be required to discontinue his business before his lessee of the stall expires, such stall be considered vacant and its occupancy thereafter shall be disposed in the manner herein prescribed. SECTION 143. Partnership with Stall Holder . a market stall holder who enter into business partnership with any party after he had acquired the rights to lease such stall shall have no authority to transfer to his partner or partners the rights to occupy the stall. In case of death or any legal disability of such stall holder to continue in his business, the surviving partner may be authorized to continue occupying the stall for a period not exceeding sixty (60) days within which to wind up the business of the partnership. If the surviving partner is otherwise qualified to occupy a market stall under the provisions hereof, and the spouse, parent, son, daughter, or relative within third degree by consanguinity of affinity of the deceased is not applying for the stall, he shall be given the preference to continue occupying the stall or booth concerned, if he applies therefore. SECTION 144. Lessee to Personally Administer His Stall . Any person who has been awarded the right to lease a market stall in accordance with the provision hereof, shall occupy, administer and be present personally at his stall or stalls, booth or booths. Provided, however, that he may employ helpers who must be citizens of the Philippines, including but not limited to the spouse, parents, and children of the stall holder who are actually living with him and who are not disqualified, under the provisions hereof. SECTION 145. Dummies: Sub-lease of Stalls . In any case where the person registered to be the holder or lessee of a stall or stalls, booth or booths, in the public market is found: 1. To be in reality not the person who is actually occupying said stall or stalls, booth or booths; 2. To have sub-leased his or her stall or stall, booth or booths, to another person; and 3. To have connived with such person so that the latter may for any reason be able to occupy the said stall or stalls, booth or booths. The lease contract or contracts of such stall or stalls, booth or booths shall be canceled. SECTION 146. Motion for Reconsideration . any applicant who is not satisfied with the adjudication made by the City Administrator or the Market Committee of the stall applied for by him, may file with the Market Committee a motion for reconsideration through the City Mayor, who may submit such comment and recommendation as he may desire to make on the matter. The decision of the market committee in such cases shall be final after the resolution of the motion for reconsideration. SECTION 147. Operation and Supervision of the Public Market . a.) Duties and Powers of the City Administrator shall exercise, direct and immediate supervision, administration and control over public markets and personnel thereof, including those whose duties concern the maintenance and upkeep of the market premises, in accordance with existing ordinances, rules and regulations. b.) City Administrator to provide caps, arm bands, and insignias for market personnel It shall be the duty of the City Administrator to see to it that all personnel of the public market charged with the collection of market fees or inspection work are provided with caps, arm bands, and insignias to make them easily identified among the crowd of vendors and buyers while performing their duties therein. c.) Market Committee There is hereby created a Market Committee which shall be composed of the City Administrator, as Chairman, and a representative of the City Mayor, the City Treasurer, or his representative, a representative of the Sangguniang Panlungsod, the City Attorney or a representative of the City Fiscal in case there is no City Attorney, and a representative of the Market vendors to be appointed by the City Mayor, as members. In cases where the deliberations of the Market Committee result in a tie vote, the City Administrator shall break the tie, and thereafter the decision shall prevail. d.) Powers and Duties of the Market Committee-The Market Committee shall have the power and duty to conduct the drawing of lots in connection with the adjudication of any vacant or newly constructed stall, stand or tienda in the City Market as prescribed herein, and to certify the results thereof to the City Administrator, who shall give the proper award. The Committee in advisory capacity shall make a study of all phases of market matters and submit its comments and recommendations thereon to the Sangguniang Panlungsod for any proper legislation. The committee is empowered to act on any problem concerning the market and make recommendations and proper action on the matter. The Market Committee shall adopt a system of numbering tiendas, stands or stalls for greater facility in their administration. In case of movable stands and stalls, one number should be assigned to every meter or less of frontage, and one number to every four meter of frontage in the case of tiendas. SECTION 148. Rules and Regulations on the Leasing of Tiendas, Stands or Stalls . a.) Number of tiendas, stands, or stalls to be allowed to one lessee. No person shall be allowed to lease two (2) stands except when they adjoin each other and belong to the same section. b.) Disqualification to lease tiendas, stand or stall Individuals suffering from any communicable and contagious or serious disease shall not be allowed to lease or be helpers of any lessee of any tienda, stand or stall. A dependent member of the family shall not be allowed to lease any tienda, stand or stall, if the person of which he is dependent is already a holder of any tienda, stand or stall, unless he is already married and legal age. c.) Abandonment of tickets, stand or stall. No tienda, stand or stall shall be abandoned without first notifying the City Administrator. Failure to do so, still make him liable to pay the required fees during the period of his/her abandonment and shall constitute sufficient ground for the cancellation for his/her lease. d.) Death or Incapacity of Lessee. Upon the death or incapacity of lessee or holder of the tienda, stand or stall such tienda, stand or stall shall be declared vacant and the same shall be published in three conspicuous places and shall be adjudicated through drawing of lots to be conducted by the Market Committee, unless within two (2) weeks from the death or incapacity of said lessee his/her surviving spouse or any of his/her dependents, who are not otherwise disqualified under this Code, shall apply for succession to the rights of the deceased or incapacitated lessee in which case the award by lots shall be necessary. e.) Temporary lease of tienda, stand or stall. No temporary lease of any kind be granted to an applicant for a vacant tienda, stand or stall. f.) Duration of Lease. The lessee of any tienda, stand or stall shall continue unless, upon recommendation of the City Administrator, duly approved by the City Mayor, such shall lease be canceled for violation of the provision of this Code, or other rules and regulation governing the use of said tienda, stand or stall by the lessee. g.) Vacation leave of tienda, stand or stall holder. Permission to be absent for a short duration maybe given to a tienda, stand or stall holder or a lessee by the City Administrator for reason of illness or other sufficient cause. When such lessee contemplating being absent from his/her tienda, stand or stall for more than seven (7) days, he/she shall make out two-(2) written applications approved by the City Administrator. The total number of leave of leave of absence shall not exceed a period of two (2) months every year. During such absence any of lessee's registered helpers maybe authorized to continue the business in his/her tienda, stand or stall. Failure of the tienda, stand or stall holder to return and resume in his/her tienda, stand or stall after the expiration of his/her leave shall be sufficient cause for cancellation of the lease. h.) Buying of privilege from occupation of tienda, stand or stall, is strictly prohibited. Buying of rights from an awardee of a tienda, stand or stall is hereby strictly prohibited. In any case where such an event happens, the City Administrator is authorized to nullify the purchase transaction and declare the tienda, stand or stall, vacant and available for disposal in the manner prescribed by this Code. i.) Signs and billboards. Signs or billboards maybe allowed to the placed in front of the tienda, stand or stall of a size and in a place duly approved by the City Administrator. j.) Ejected tiendas, stand or stall holder. Should a tienda, stand or stall holder be ejected from his tienda, stand or stall, as prescribed in this Code, he/she or his/her helpers or partners who are found to have connived with such lessee shall be disqualified to lease another tienda, stand or stall within a period of three (3) years from the date of cancellation of his/her lease. k.) Repair of tienda, stand or stall. No person who has been adjudicated a tienda stand or stall shall repair or make any alteration of the same unless such repair or alteration has been approved by the Market Committee upon the recommendation of the City Engineer. l.) Permanent improvement in tienda, stand or stall. Any improvement made in a tienda, stand or stall witch have approved by the City Administrator shall become the property of the City Government. SECTION 149. Sale of Manufactured or Cooked Food . a.) Health Certificates. All individuals who are engaged in the sale and handling of food articles, either manufactured or cooked, such as bakery products, confectioneries, dairy products, refreshment and drinks shall be provided with health certificates to the effect that they are vaccinated against small fox, cholera, dysentery, and typhoid and are not suffering from any communicable diseases. b.) Sanitation Requirements. Any person who sells in retail or wholesale food products within the public market is hereby required to keep himself scrupulously neat and clean at all times, and all utensils such as glasses, plates, cups, knives, forks, spoons, seats and tables used for the transaction of business shall be maintained in a clean condition at all times. Any cooked food that will be served to customers must be in good condition and shall be maintained at all times well protected flies and other insects and dirt. The handling of food articles shall be done by means of fork, spoons, dippers, or similar utensils. c.) Destruction of spoiled food. Any foodstuffs, which may be found by the sanitary inspector or administrator of the market, deteriorated, unwholesome, or spoiled or in any manner unfit for human consumption shall be condemned and destroyed, the sanitary inspector or health authorities concerned shall issue to the owner a receipt stating therein the quantity of the confiscated foodstuffs keeping at the same time a record thereof in his or their office of the kind and quantity of the food destroyed or condemned. SECTION 150. Prohibited Activities . The following acts or activities are hereby prohibited. a) Using the public market or any part thereof, such as tienda, stand or stall as living quarters; b) Sleeping in any tienda, stand or the City Administrator by means of a written permission to do so; c) Cooking within any tienda, stand or stall or any other place within the Public Market premises, except in restaurant, carenderias, cafeterias, or refreshment parlors, which shall be allowed in writing by the City Administrator specifying in the permit the kind of stove and fuel to be used in cooking; d) Washing of clothes or doing laundry work near the artesian well within the Public Market premises; e) Gambling in any from within the market and its premises; f) Keeping or caring of any animal, hog, or fowl; g) Retail of any merchandise, goods, and/or commodities in the fish landing; h) Extension or display of goods, commodities, and/or merchandise offered for sale outside the stall, space, and/or booth or in alleys, without an award for such; i) Entrance of taxable goods of commodities offered for sale other than through the main alley where the ticket booth is located. j) Tenants of permanent stalls bordering the public market wing vendors of any kind of merchandise to pass through the stall they occupy. SECTION 151. Penalties for Specific Violations . The following violations shall subject to their corresponding penalties and the penalty prescribe in Section 125. a) Person occupying a vacant or newly constructed tienda, stand or stall before award. Any person who occupies a vacant or newly constructed tienda, stall or stand, shall pay special rents, which shall be equal to the daily special fee charged in this Code. b) Occupancy of a tienda, stand or stall not sell, offer or expose for sale articles, goods or merchandise in any tienda, stand or stall. Any person violating this provision shall pay three (3) times the daily rate for such tienda, stand or stall. The person to whom said tienda, stand or stall has been awarded shall be required to pay any special assignment fee for the abandonment of his/her tienda, stand or stall during the whole period that it has been occupied by another and such kind of abandonment shall cause the cancellation of the lease. c) The tenant of the permanent stall bordering the public market who shall allow vendors of any merchandise to pass their stall shall be charge five (5) times of the market fees due from the vendors. d) Violation of Section 150 paragraphs (g) and (h), the illegally displayed goods, commodities, and/or merchandise shall be held as evidence in court and the violation shall be subject to the penalty herein below provided. SECTION 152. Penalty . Except as otherwise provided, any violation of his Article, as well as other existing rules and regulations governing the operation of the market, shall be punished by a fine of not more than One Thousand Pesos (1,000.00), imprisonment for a period not exceeding six (6) months, or both, at the discretion of the Court. If the violation is an association, partnership, or corporation, the penalty herein provided shall be imposed on the officers thereof. ARTICLE B Slaughterhouse and Corral Fees SECTION 153. Imposition of Fees . There shall be collected from the following fees for the slaughter of animals and use of the corral: a) Permit fee to slaughter Before any animal is slaughtered for public consumption, a fee shall be collected as follows: Amount Per Head Large Cattle P30.00 Hogs 15.00 Goats 15.00 Sheep 10.00 b) Corrals fee. For the animals which are deposited and in a corral owned by the City of General Santos, the following fees shall be collected: Large cattle, per head per day P20.00 Hogs, per head per day 5.00 Goats, per head per day 5.00 Sheep, per head per day 5.00 c) Ante-mortem inspection fee. For the inspection of livestock/poultry prior to daughter/dressing the determine the presence of disease/abnormal condition: Species Amount Fee per Head Cattle P5.00 Carabao/buffaloes 5.00 Horses 5.00 Swine 3.00 Goat/Sheep/deer 1.50 Poultry 0.15 d) Post-mortem fees. For the inspection of the carcass and the edible offal of animal/poultry slaughtered/dressed to detect the presence of lesions and abnormalities: Amount Fees per head Large Cattle P50.00 Carabao/buffaloes 50.00 Horse 50.00 Swine 15.00 Goat/Sheep/Deer 15.00 Dressed chicken, per kilogram 0.25 SECTION 154. Time of Payment . a) Permit fee to slaughter. The fee shall be paid to the City Treasurer or his duly authorized representative before any animal is slaughtered. b) Corral fee. The fee shall be paid to the City Treasurer before the animal is kept in the corral. Beyond the period paid for, the fees due on the unpaid period shall first be paid before the same animal is from the corral c) Ante-mortem fee. The fee shall be paid to the City Treasurer or his authorized representative after the City Veterinarian has determined that the livestock/poultry is free from any disease or any abnormality in condition prior to slaughtered animal free from the presence of any lesions or abnormalities. d) Post-mortem fee. The fee shall be paid to the City Treasurer or his authorized preventative after the inspection of the carcass of the slaughtered animal free from the presence of any lesions or abnormalities. SECTION 155. Administrative Provisions . There shall be provided a satellite office of the City Veterinarian within the City Slaughter to effectively enforce the foregoing regulations. The City Veterinarian shall keep a record of all data pertaining to the activities of all persons engaged in the selling of livestock meat slaughtered at the City Veterinarian shall make available his record to the City Treasurer on a timely basis. The permit slaughter shall not be granted nor did corresponding fees collected on animal condemned by the City Veterinarian or his duly authorize representative. The slaughter of any kind of animal for sale or consumption of the public shall be done only in the city and private slaughterhouse accredited by the National Meat Inspection Commission. Fresh fish, fresh dressed chicken, and fresh meat shall only be allowed to be sold outside the Public Market. The slaughter of animals intended for home consumption may be done elsewhere, except large cattle witch shall be slaughter only in the public slaughterhouse: Provided that the animals slaughtered shall not be sold or offered for sale. Before issuing the permit for the slaughter of large cattle, the City Treasurer or his duly authorize representative shall require for branded cattle, the production of the certificate of ownership if the owner is the applicant, or the original certificate of ownership and the certificate of transfer showing title in the name of the person applying for the permit if he is not the original owner. If the applicant is not the original owner and there is no certificate of transfer made in his favor, one such certificate shall be issued in the corresponding fee collected therefore. For unbranded cattle that have not yet reached the required age for branding, the City Treasurer or his representative shall require such evidence as will be satisfactory to him regarding the ownership of the animal for which permit to slaughter has been requested. For unbranded cattle of the required age, the necessary owner's and transfer certification shall be issued and the corresponding fees collected therefore before the permit is granted. SECTION 156. Penalty . Any violation of the provision of this Article shall be punished by a fine of One Thousand Pesos (1,000.00), imprisonment of not more than six (6) months, or booth, at the discretion of the Court. If the violation is an association, partnership, or corporation, the penalty herein provided shall impose on the officer thereof. ARTICLE C Rental on Cemetery Lots and Niches SECTION 157. Imposition of Fees . There shall be collected a rental or fee for the use of every square meter or fraction thereof the cemetery lots as follow: a) For the interment of human remains without tomb P1.00 b) For the interment of human remains with a tomb or niche to be Constructed thereon 25.00 c) For the interment of human remains in a government constructed d) at the City cemetery, per annum 40.00 SECTION 158. Exemption . The fees herein prescribed shall not be applicable to a pauper's burial. SECTION 159. Time of Payment . The fees herein imposed shall be paid to the City Treasurer upon application for burial permit, before the use of the cemetery premises or the construction thereon on any form of structure, whether permanent or temporary. Thereafter the fees shall be paid within ten (10) days before the anniversary of the initial or previous payment made. SECTION 160. Penalty . Any violation of this Article shall be punished by a fine of not less than Ten Pesos (10.00) nor more than One Hundred Pesos (100.00). If the violator is an association, partnership, or corporation, the penalty herein provide shall be imposed on the officers thereof. SECTION 161. Administrative Provisions . (a) The cemetery caretaker must see to it that the above-mentioned fees have been paid to the City Treasurer before any interment would be made at the City Cemetery. (b) Place of Burial. Except in cases as maybe allowed by existing provisions of law, it shall be unlawful for any person to bury or inter, or cause to be buried anybody or human remains any place other than what is provided for under existing laws and ordinances. (c) Death Certificate for Burial. A dead body or human remain shall not be buried without a certificate of death and duly issued by the attending physician or City Health Officer or if no medical officer is available, the City Mayors, the City Secretary or any members of the Sangguniang Panglungsod. (d) Books of Accounts. The City Treasurer shall keep an itemized books of accounts of all money received and paid out on account of the cemetery, together with such additional information as may be required by the Sangguniang Panglungsod. ARTICLE D Fore Shore Rental, Pasture Lease, and other Charges SECTION 162. Imposition of Rental Fee . There shall be collected an annual rental fee for the use of every square meter or fraction thereof of public lands within the City at the rate determined as follows: Per Sq. M. Per annum Fore shore used for commercial purposes 3% of assessed value Fore shore used for industrial purposes 3% of assessed value Fore shore used for agricultural purposes 3% of assessed value Fore shore used for amusement and other similar purposes 3% of assessed value Fore shore used for other purposes 3% of assessed value In addition to the above prescribed rate, there shall be imposed an additional annual rental fee of 1/10 of 1% of the actual cost of structures and improvements introduced within the leased for shore. Integrated Social Forestry P10.00/h Pasture rental 20.00/ha Permit to transport orchid and with plants 10.00/certification Shipping clearance of forest products 10.00/clearance Miscellaneous sales application fee 15.00 Subscription fee 30.00 Fore shore lease application fee 150.00 SECTION 163. Time of Payments . The fee herein imposed shall be paid to the City Treasurer in full upon application and issuance of the contract, certificate, or clearance to the applicant and every year thereafter at the anniversary date of the contract. SECTION 164. Surcharge and Interest . Failure to pay the rental fee herein prescribed within the time required shall subject the original amount to a surcharge of twenty-five percent (25%) plus an interest upon the unpaid fee at the rate of the two percent (2%) a month from the due date until the fee is fully paid in no case shall the interest exceed three (3) years SECTION 165. Penalty . Any violation of the provision of this article shall be punished by a fine of not more than Five Thousand Pesos (5000.00) or imprisonment of not more than six (6) months, or both, at the discretion of the Court. ARTICLE E Heavy and Light Equipment Rental SECTION 166. Imposition of fees . There shall be collected a rental fee the use of every equipment leased to other persons based on the following rate: Type, Make and Model of Equipment Specification/ Capacity Daily Rental Rate Crane, all models/brands 20-60 tons P4,418.00 Clam Shell, all models/brands 3/4 cu.yd 364.00 Diesel Hammer IDH-12 5.5 tons/blow 3,069.00 IDH-22 5.5 tons/blow 3,069.00 Drop Hammer, all models/brands 1.50-1.7 tons 206.00 Concrete Mixer, all models/brands 7-16 cu. Ft. 294.00 Air Compressor, all models/brands 90-120 cu. Ft./minute 850.00 Arc Welder, all models/brands Up to 300 AMP, 220 VOLTS, 60 cycles 237.00 Welding outfit (oxy-Acetylene), All models/brands 55.00 Pick-Up, all models/brands 440.00 Jeep, all models/brands 264.00 Water Truck, all models/brands 6 wheeler (6,000 liters capacity) 2,618.00 Farm Tractor, all models/brands 1,464.00 Shuttle Bus, all models/brands 1,238.00 Road rollers, all models/brands 5-8 tons 1,505.00 8-12 tons 1,883.00 Vibrator, Compactor, all models/brands 6-8 tons 2,798.00 Pneumatic roller, all models/brands 6-8 tons 994.00 Stake Truck, all models/brands 6 wheeler 1,663.00 10 wheeler 2,006.00 Sheep foot Roller with Prime 215.00 Mover, All models/brands 800 liters 336.00 600 gallons 336.00 Water Pump, all models/broads 100,000 GPH 253.00 Fuel Tanker, all models/brands 6,000 to 10,000 liters 3,763.00 Car, all models/brands 721.00 Road Grander, all models/brands 115-118 HP 3,284.00 125-165 HP 4,341.00 170 HP 5,175.00 Dump Truck, All models/brands 6 wheeler (5-6 cu.yd.) 2,499.00 10 wheeler (10-12 cu.yd) 4,998.00 Front-end Loader, all models/brands 1.3-2.0 cu. yd. 3,995.00 Crawler Tractor, all models/brands 5,175.00 Back hoe, all models/brands 3,450.00 Bulldozer, all models/brands D60-6A D80A-12 5,500.00 D65A-8 11,502.00 Mighty Mite, all models/brands 1,601.00 Truck Tractor with Trailer, all models/brands 25-60 tons 5,588.00 SECTION 167. Time of Payment . The fees herein imposed shall be paid to the City Treasurer upon approval of application for lease prior to the use of the equipment. SECTION 168. Administrative Provisions . Any person, natural or juridical, desiring to rent any available equipment of the City shall file a written application to the Office of the City Mayor on the required from to be provided by the Office of the City Engineer specifying the kind of equipment and period of time he intends to use the same. The City Mayor may only approve an application shall be presented to the City Treasurer who shall thereafter collect the fees. The City Engineer shall require he applicant of present fee before the unit may be released for use. Should the applicant exceed the period for which he was allowed use thereof, he must inform the City Engineer's Office in due time for the necessary adjustments on payment and extension of usage. SECTION 169. Disposition of Proceeds . Proceeds realized from rental of equipment shall be placed in a separate Motor Pool Revolving Fund, a trust fund, which will be used for the following: 1. Procurement of spare parts and materials; 2. Repair of vehicles; 3. Procurement of new equipment; 4. Other services related to Motor Pool Operation. ARTICLE F Environment and Natural Resources Fees SECTION 170. Imposition of Fees . There shall be collected for services rendered by the City Environment and Natural Resources Office the following fees: 1. Environmental Management Fees a. Motor Vehicle Pollution Control a.1. Testing Fee P10.00 b. Livestock Environmental Sanitation b.1. Piggeries, per head 1.00 b.2. Cattle, per head 1.00 2. Natural Resources Management a. Certification Fee 20.00 b. Environment/Pollution Clearance 310.00 3. Small Scale Mining/Sand and Gravel a. Area Verification Fee 250.00 b. Filing and Registration Fee 20.00 SECTION 171. Time of Payment . The fees herein imposed shall be paid to the City Treasurer before registration or issuance of clearance and/or certification from the City Environment and Natural Resources Office. SECTION 172. Penalty on Motor Vehicle Pollution Control . The penalty on the commission of offenses shall be governed by the provisions of Ordinance No. 4, series of 1993. ARTICLE G Fees on Agricultural Service and Miscellaneous Sales SECTION 173. Imposition of Fees . There shall be collected by the City Treasurer the following fees: A. Laboratory Fees: 1. Soil Analysis a. Soil Test Kit Method NPK, pH & texture of soil with fertilizer recommendation P5.00/sample b. Laboratory Method NPK, Ph & texture of soil with fertilizes/lime recommendation 15.00/sample c. Compost Fungus Activator (CFA) 8.00/kg 2. Organic fertilizer, Ironic Fertilizer and Liming Materials Analysis a. Total Phosphorous (P2 O5) P25.00 b. Total Nitrogen 25.00 c. Total (K2O) 25.00 d. Calcium Oxide 25.00 e. Magnesium Oxide 25.00 B. Seedlings Sales Per Seedlings Per Seedlings Fruit Sexual Sexual 1. Guava P5.00 P10.00 2. Jackfruit 5.00 15.00 3. Avocado 10.00 15.00 4. Star apple 7.00 5. Guavano 5.00 6. Longgan 10.00 7. Iba 5.00 8. Tamarind 5.00 9. Calamansi 5.00 10.00 10. Santol 5.00 15.00 11. Atis 5.00 12. Mango 10.00 20.00 C. Auxiliary invoice. The following fees shall be collected for every shipment of the following from the City of General Santos: Amount of Fees 1. Preserved fish (Iced, frozen, salted, dried smoked, patis, bagoong, etc. 15.00 per 50 Kg. 2. Mother of Pearl (MOP), gold lip 15.00 per 50 Kg. 3. MOP black lip 15.00 per 50 Kg. 4. Troca shell, smooth 15.00 per 50 Kg. 5. Troca shell, rough (male) 15.00 per 50 Kg. 6. Troca shell, rough (female) 15.00 per 50 Kg. 7. Green snail shell 15.00 per 50 Kg. 8. Kapis shell 15.00 per 50 Kg. 9. Other shells 15.00 per 50 Kg. 10. Trepang or beche de mer 15.00 per 50 Kg. 11. Dried starfish 15.00 per 50 Kg. 12. Dried meat of taclobo 15.00 per 50 Kg. 13. Dried squid 15.00 per 50 Kg. 14. Seaweeds (Digenea) 15.00 per 50 Kg. 15. Dried seashore 15.00 per 25 Kg. 16. Dried sharks fins 15.00 per 25 Kg. 17. Salted skin of sea snake 15.00 per 25 Kg. 18. Sponges 15.00 per kg 19. Tanend skins 15.00 kg. 20. Salted skins (crocodile, sea reptiles) 15.00 per kg. 21. Tanned skins of sea snakes, crocodiles, sea reptiles 15.00 per kg. 22. Bangus fry 15.00 per 3,000 fries 23. All other unclassified marine products 15.00 per 10 Kg. Or his authorized representative as follows: a. Laboratory Fees Laboratory fees shall be collected before the laboratory analysis shall be rendered by the City Agriculturist or his authorized representative. b. Sale of Seedlings The sale of seedlings propagated or cultured by the City Agriculturist shall be collected before the seedlings are withdrawn from the nursery. The City Agriculturist shall require the presentation of official receipt issued by the City Treasurer or his authorized representative evidencing payment for the c. Auxiliary invoice The fees shall be collected before any fish and fishery/aquatic product will shipped out from General Santos City. SECTION 175. * Administrative Provisions . * Note from the Publisher: Copied verbatim from the official copy. Irregular numerical sequence. a. Any person who may want to avail pertinent laboratory services of the City Agriculturist shall bring with them samples of materials in quantity as may be prescribed by the City Agriculturist analysis. b. Auxiliary Invoice. Any shipment of fish and fishery/aquatic product from the City of General Santos shall be subject to an auxiliary invoice. It must be indicated in the auxiliary invoice the kind of fish and fishery/aquatic product, quantity, and value of shipment. CHAPTER VI General Administrative and Penal Provision ARTICLE A Collection and Accounting of City Revenue SECTION 176. Collection . The collection of all city taxes, fees and charges imposed in this code shall be the responsibility of the City Treasurer and his deputies and shall in no case be delegate to other person. SECTION 177. Issuance of Receipt . It shall be the duty of the City Treasurer or his authorized representative to issue the necessary receipt to the person paying the tax, fee, or charge, wherein the date, amount, name of the person paying and the account upon which it is paid are indicated. In acknowledging payments, the City Treasurer or his deputies shall indicate on the official receipt issued for the purpose, the number of the section and the number of corresponding tax ordinance. Any person who, being required under this section to issue receipts or sales or commercial invoices, fails or refuses to issue such receipt or invoices that do not truly reflect and/or contain all the information required to be shown therein, possesses or uses unregister receipts and invoices, processes or uses multiple or double receipts or invoice shall be penalized as follows: a. For the First Offense. A fine of not less than One Thousand Pesos (P1,000.00) nor more than Three Thousand Pesos (P3,000.00) OR Imprisonment of not less than two (2) months or more than four (4) months, or both, at the discretion of the Court. b. For the Second Offense. A fine of not less than Three Thousand Pesos (P3,000.00) nor more than Five Thousand Pesos (P5,000.00) or imprisonment of not less than four (4) months and one (1) day but not more than six (6) months, or both, at the discretion of the Court. c. For subsequent offenses. A fine of Five Thousand Pesos (P5,000.00) or imprisonment of six (6) months and cancellation of the license to do business. The criminal liability arising from second and subsequent offense cannot be compromised. Any person who commits any of the acts enumerated thereunder shall be penalized in the same manner and to the same as subsequent offense cannot be compromised. 1. Prints, cause, aids or abets the printing or receipts or sales or commercial invoices without authority from the Bureau of Internal Revenue; 2. Prints, causes, aids, or abets the printing of double or multiple sets of invoice or receipts; 3. Prints, causes, aids, or abets the printing of unnumbered receipt, or sales or commercial invoices or not bearing the name, business style, taxpayer's account number, and business address of the person or entity to use the same. 4. Fails to submit the quarterly report to the Bureau of Internal Revenue required in Section 216-A of the National Internal Revenue Code. If the offender is an alien, shall be deported immediately after serving the sentence without further proceedings for deportation. If he is a public officer or employee, he shall, in addition to the penalties prescribed herein, be dismissed and perpetually disqualified from holding any public office. In case of associations, partnerships, or corporations, the penalty shall be imposed to its managing partner, president, general manager, branch manager and/or officer-in-charge as well as the employee responsible for the violation, as the case maybe. In any case, a fine of Five Thousand Pesos (P5,000.00) shall be imposed on the employer for the act or omission of the employee which is violative of this Ordinance. A professional found guilty of any violations penalized under the provisions of this Section, shall, aside from being meted the penalties herein imposed, be reported to the Professional Regulations Commission or the Supreme Court or the proper regulatory body for disciplinary action, which may include suspension or absolute revocation of his license to practice his profession. SECTION 178. Rules & Regulations . The City Treasurer with the approval of the City Mayor, shall issue such rules and regulations as maybe necessary for the proper implementation and enforcement of the Ordinance. SECTION 179. Issuance of Sales Invoices and Receipts . It shall the duty of every person engaged in business to issue the proper invoices or receipts for every sale of goods, merchandise, or service. The invoices or receipts that are required by the Bureau of Internal Revenue shall be sufficient for this purpose. It shall likewise be the duty of a purchaser of such goods, merchandise, or service to require the issuance of the proper invoice for all such goods or commodities purchased from the store or establishment concerned. To implement this provision faithfully, it shall be the duty of the owner of establishments, in addition to the provision of existing laws, to register official receipts, sales invoices, delivery receipts, job orders, cash registers, and books of accounts with the Office of the City Treasurer. Failure to comply with this provision shall subject the offender to the penalties provided under Section 177 hereof. SECTION 180. Specific Violations . In addition to failure or refusal to pay the taxes fixed in this Ordinance, the following acts or omission shall constitute grounds for application of penalties and remedies provided for in this Ordinance. a. Under declaration of annual gross sales b. Non-issuance of failure to issue sale invoice. There is failure to issue invoices for the goods sold, irrespective of the term whether for cash, installment, and/or on account, when the goods are already taken outside the store/establishment, or bodega by the purchaser and/or by the seller for the purpose of delivering the same, directly or through any carrier, without corresponding invoice having been issued therefore. c. Using only delivery receipts, order slips, or mere listing of goods other than the registered sales invoices for goods or services sold. d. Undervaluation of goods sold or services rendered. e. Issuance of unregistered invoices, or invoices that have not been previously registered in the Office of the Bureau of Internal Revenue and the Office of the City Treasurer as provided in this Ordinance. f. Other practices through which the taxpayer may evade payment of the correct amount of tax due. The violation aforementioned shall likewise be penalized in accordance with the provision of Section 177 of this Ordinance. SECTION 181. Surcharge and Interest of Unpaid Tax . Except as otherwise specifically provided in this Code and in other laws, failure to pay the taxes fixed under this Ordinance within the time required shall the taxpayer to a surcharge of twenty four percent (24%) of the amount tax due, plus an interest thereon at the rate of twenty four percent per annum the due date until the tax is fully paid, subject to the existing limitation set by law on this matter. SECTION 182. When Taxpayer Retires from Business . Except as otherwise provided in this Code, it shall be the duty of any person who is required to pay a tax under this Ordinance, and retires from business, to file a return of statement of gross receipt with the Office of the City Treasurer within ten (10) days from the date of the last entry in his book of accounts. The City Treasurer shall thereafter assess and collect any taxes due and payable, including interest and surcharges, if any, from the taxpayer concerned. SECTION 183. Examination of Book of Accounts and Records . For the effective collection of taxes, fees, and charges provided in this Ordinance, the City Treasurer shall by himself or through any his deputies duly authorized by him in writing examine the books of accounts and other pertinent records of any person doing business within the jurisdiction of the City, to verify, assess and collect the true and correct amount of tax due from the taxpayer concerned. Such examination shall be made during regular business conducted pursuant to the provisions of this Section shall be certified to by the examining official, (See Annex A for pro-forma certificate) and such certification shall also be made or recorded in the books of accounts of the taxpayer concerned. In case the examination herein authorized is made by a duly authorized deputy of the City Treasurer, the written authority shall specifically state the name, address and business place of such examination, and the procedure to be followed in conducting the same. (See Annex b for pro-forma Letter of Authority). The books of accounts and pertinent documents used in recording transactions kept by business establishment pursuant to the provision of the National Internal Revenue Code and this Ordinance shall be the basis for determining the correct amount of local taxes and other imposition. These establishments shall no longer be required to keep separate books of accounts for the purpose. SECTION 184. Records of Persons Paying Taxes, Fee and Charge . It shall be the duty of the City Treasurer to keep records, alphabetically arranged and open to public inspection, of the names of all persons paying city taxes, fees and charge. As far as practicable, he shall establish and keep current the appropriate tax roll for each kind of tax, fee, or charge. ARTICLE B Remedies in the Collection of Revenue SECTION 185. Extent of the City Lien . Taxes, fees, charges and other revenues due to the City shall constitute a lien, superior to all liens, charges or encumbrances in favor of any property or rights therein which may be subject to the lien but also upon property used in business, occupation, practice of profession or calling, or exercise of privileges with respect to which the lien is imposed. The lien may only be extinguished upon full payment of the delinquent taxes, fees, and charges including surcharges and interest related thereto. SECTION 186. Civil Remedies . To enforce the collecting of delinquent taxes, fees, charges and other impositions and related surcharges and interest resulting from the delinquency, the City Treasurer shall avail of the civil remedies which shall be as follows: a) By Administrative Action through distraint of goods, chattles, or effects, and other personal property of whatever character, including stocks and other securities, debts, credits, bank accounts, and interest in and rights to personal property, and by levy upon real property and interest in or right property; and b) By Judicial action. Either use of these remedies or all maybe pursued concurrently or simultaneously at the discretion of the City Treasurer. SECTION 187. Distraint of Personal Property . The remedy by distraint shall proceed as follows: a) Seizure. Upon failure of the person owing any tax pay the same at the time required, the City Treasurer or his deputy may, upon written notice, seize or confiscate any personal property subject to the tax lien, sufficient quantity to satisfy the tax in question, together with any increment thereto incident to delinquency and the expenses of seizure. In this case, the City Treasurer or his deputy shall issue a duly authenticated certificate based on the records of his office showing the fact of delinquency and the amount of the tax and penalty due. This shall serve as sufficient warrant for the distraint of personal property aforementioned, subject to the taxpayer's right to claim exemption under the provision of Section 185 of R.A. 7160. Distraint property shall be sold at public auction in the manner herein provided. b) Accounting of distrained goods. The officer executing the distraint shall make or cause to be made an account of the goods or effects distrained, a copy of which signed by himself shall be left either which the owner or person from whose possession the goods or effect were taken, or at the dwelling or place of business of that person and with someone of suitable age and direction, to which list shall be added a statement of this sum demanded and a note of time and place of sale. c) Publication The officer shall forthwith cause a notification to be exhibited in not less than three (3) public and conspicuous place in the City specifying the time and place of sale and the articles distrained. The time of sale shall not be less than twenty (20) days after notice to the owner or possessor of the property as above specified and the publication or posting of the notice. Once place for the posting shall be at the Office of the City Mayor. d) Release of distrained property upon payment prior to sale If at any time prior to the consummation of the sale, all proper charges are paid to the officer conducting the sale, the goods or effects distrained shall restored to the owner. e) Procedure of sale At the time and place fixed in the notice and officer shall sell the goods or effects so distrained at public auction to the highest bidder for cash. Within five (5) days after the sale, the City Treasurer shall make a report of the proceeding in writing to the City Mayor. Should the property distrained be not disposed within one hundred and twenty (120) days from the date of distraint, the same shall be considered as sold to the City for the amount of the assessment made thereon by the Committee on Appraisal and to the extent of the same amount, the tax delinquency shall be canceled. f) Disposition of proceeds The proceeds of the sale shall be applied to the tax together with the increments thereto incident to delinquency, and expenses of the distraint and sale. Any residue over and above what is required to pay the entire claim shall be returned to the owner of the property sold. The expenses chargeable upon the seizure and sale shall embrace only the actual cost of seizure and preservation of the property pending the sale, and no charge shall be imposed for the services of the City Treasurer or his deputy. Where the proceeds of the sale are insufficient to satisfy the claim, other personal properties may, in like manner, be distrained until the amount of tax and charges due, including expenses are collected. SECTION 188. Levy on Real Property . After the expiration of the time required to time required to pay the delinquent tax, fee, or charge, real property may be levied on before, simultaneously, or after the distraint of personal property belonging to the delinquent taxpayer. To this end, the City Treasurer shall prepare a duly authenticated certificate showing the name of the taxpayer and the amount of the tax, fee, or charge, and penalty due from him. Said certificate shall operate with a force of a legal execution throughout the Philippines. Levy shall be effected by writing upon said certificate the description of the property upon which levy is made. At the same time, written notice of the levy shall be mailed to or served upon the assessor and the Register of Deeds of the province or city where the property is located who shall annotate the levy on the tax declaration and certificate of title of the property, respectively, and the delinquent taxpayer or, if he be absent from the Philippines, to his agent or the manager of the business in respect to which the liability arose, or if there be none, to the occupant of the property in question. In case the levy on the real property is not issued before or simultaneously with the warrant of distraint on personal property, and the personal property of the taxpayer is not sufficient to satisfy his delinquency, the City Treasurer shall within thirty (30) days after execution of the distraint, proceed with the levy on the taxpayer's property. A report on any levy shall, within ten (10) days after receipt of the warrant, be submitted by the levying officer of the Sangguniang Panlungsod. SECTION 189. Penalty for Failure to Issue and Execute Warrant . Without prejudice to criminal prosecution under the Revised Penal Code and other applicable laws, failure to the City Treasurer to issue or execute the warrant of distraint or levy after the expiration of the time prescribed, or who is found guilty or abusing the exercise thereof by competent authority shall be automatically dismissed from the due notice and hearing. SECTION 190. Advertisement and Sale . Within thirty (30) days after levy, the City Treasurer shall proceed to publicly advertise for sale or auction the property or a usable portion thereof as maybe necessary to satisfy in the claim and cost of sale; and such advertisement shall cover the period of at least thirty (30) days. It shall be effected by posting a notice at the main entrance of the City Hall and in a public and conspicuous place in the barangay where the real property is located, and by publication once a week for three (3) weeks in a newspaper of general circulation in the province, city or municipality where the property is located. The advertisement shall contain the amount of taxes, fees or charges and penalties due thereon, the time and place of sale, the name of the taxpayer against whom the taxes, fee or charges are levied, and a short description of the property to be sold. At any time before the date fixed for sale, the taxpayer may stay the proceedings by paying the taxes, fees, charge, penalties and interest. If he fails to do so, the sale shall proceed and shall be held either at the main entrance of the City Hall or on the property to be sold, or at any other place as determined by the City Treasurer conducting the sale and specified in the notice of sale. Within thirty (30) days after the sale, City Treasurer or his deputy shall make a report of the sale to the Sangguniang Panlungsod, and which shall from part of his records. After consultation with the Sangguniang Panlungsod, the City Treasurer shall make and deliver to the purchaser a certificate of sale, showing the proceedings of the exact amount of all taxes, fees, charges, and related surcharges, interests, or penalties. Provided, however, that any excess in proceeds of the sale over the claim and the cost of sales shall be returned over the owner of the property. The City Treasurer may, by duly approved ordinance, advance an amount sufficient to defray the costs of collection by means of the remedies provided for in this Article, including the preservation and the transportation in case of personal property including improvements thereon. SECTION 191. Redemption of Property . Within one (1) year from the date of sale, the delinquent taxpayer or his representative shall have the right to redeem the property upon payment to the City Treasurer of the total amount of taxes, fees, or charges, and related surcharges, interest or penalties from the date of delinquency to the date of sale, plus interest of not more than two percent (2%) per month on the purchase price from the date purchase to the date of redemption. Such payment shall invalidate the certificate of sale issued to the purchase and the owner shall be entitled to a certificate or redemption from the City Treasurer or his deputy. The City Treasurer or his deputy, upon surrender by the purchaser of the certificate of sale previously issued to him, shall forthwith return to the latter the entire purchase price paid by him plus the interest of not more than two percent (2%) per month on the purchase price from the date of purchase to the date of redemption. Such payment shall invalidate the certificate of sale issued top the purchase and the owner shall be entitled to a certificate of redemption from the City Treasurer or his deputy. The City Treasurer or his deputy, upon surrender by the purchaser of the certificate of sale previously issued to him, shall forthwith return to the latter the entire purchase price paid by him plus the interest of not more than two percent (2%) per month herein provided for, the portion of the cost of sale and other legitimate expenses incurred by him, and said property thereafter shall be fee from the lien of such taxes, fees, or charges, related surcharges, interest, and penalties. The owner shall not, however, be deprived of the possession of said property and shall be entitled to the rentals and other income thereof until the expiration of the time allowed for its redemption. SECTION 192. Final Deed of Conveyance to Purchaser . In case the taxpayer fails to redeem the property as provided herein, the City Treasurer shall a deed conveying to the purchaser so much of the property as has been sold, fee from lien of any taxes, fees, charges, related surcharges, interest, and penalties. The deed shall succinctly recite all the proceeding upon which the validity of the sale depends. SECTION 193. Purchase of Property by the Local Government Units for Want of Bidder . In case there is no bidder for the real property advertised for sale a provided herein, or if the highest bid is for an amount insufficient to pay the taxes, fees or charges, related surcharges, interest, penalties and cost, the City Treasurer conducting the sale shall purchase the property in behalf of the City 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. It shall be the duty of the Register of Deeds concerned upon registration with his office of any such declaration of forfeiture to transfer the title of the forfeited property to the local government unit concerned without the necessity of an order from a competent court. Within one (1) year from the date of such forfeiture, the taxpayer or any of his representatives may redeem the property of paying the City Treasurer the full amount of the taxes, fees, charges, and related surcharges, interest, or penalties, and the costs of sale. If the property is not redeemed as provided herein, the ownership thereof shall be fully vested on the City. SECTION 194. Resale of the Real Estate Taken for Taxes, Fees, or Charges . The Sangguniang may, by ordinance duly approved and upon notice of not less than twenty (20) days, sell and dispose the real property required under the preceding section at public auction. The proceeds of the sale shall accrue to the general fund of the City. SECTION 195. Collection of Delinquent Taxes, Fees, Charges, or Other Revenues through Judicial Action. The City Treasurer may impose the collection of delinquent taxes, fees, charges, or other revenues by civil action in any court of competent jurisdiction. The civil action shall be filed within five (5) years from the date they became due. No action for the collection such taxes, fees, or charges, whether administrative or judicial, shall be instituted after the expiration of such period: Provided That, taxes, fees, or charges which have accrued before the effectivity of Republic Act 7160 maybe assessed within the period of three (3) years from the date they became due. SECTION 196. Further Distraint or Levy . The remedies by distraint and levy maybe repeated if necessary until the full amount due including expenses is collected. SECTION 197. Personal Property Exempt from Distraint or Levy . The following Properties shall be exempt distraint and levy, attachment of execution thereof for delinquency in the payment of any local tax, fee or charge, including related surcharge and interest: a) Tools and the implements necessary used by the delinquent taxpayer in his trade or employment; b) One (1) horse, cow, carabao, or other beast of burden, such as the delinquent taxpayer in his trade or employment; c) His necessary clothing and that of all his family; d) Household furniture and utensils necessary for housekeeping and used for the purpose by the delinquent taxpayer, such as he may select, of a value not exceeding Ten Thousand Pesos (10,000.00) e) Provision, including crops, actually provided for individual or family use sufficient for four (4) months; f) The professional libraries of doctors, engineers, lawyers, and judges; g) One fishing boat and net, not exceeding the total value of Ten Thousand Pesos (P10,000.00), by the lawful use of which of fisherman earns his livelihood; and h) Any material or article forming part of a house or improvement of any real property. ARTICLE C General Penal Provision SECTION 198. Violation of any provision of this Code, not otherwise specifically provided for shall subject the offender whether purchaser or seller to a fine of not exceeding Five Thousand Pesos (P 5,000.00) or imprisonment of not more than six (6) months, or both, at the discretion of the Court. In case of insolvency, in cases where the penalty carries a fine, the offender/offenders shall suffer subsidiary imprisonment at the rate of one day imprisonment for every pesos of the fine. If the violation is committed by a corporation, firm, partnership, or any juridical entity, the president, vice-president, general manager or any person entrusted with the administration thereof at the time of the commission of the violation shall be held responsible or liable therefore. The penalty or fine and imprisonment, or both, shall relieve the offender from the payment of the city tax, fee or charge imposed by this code, which tax, fee or charge may have become due and payable. CHAPTER VII Final Provisions SECTION 199. Definition of Terms . All words and phrases in this Code shall be construed in their ordinary sense and with the meaning commonly attributed to them or as defined, interpreted and applied in the National Internal Revenue Code and the Local Government Code. However, if the literal interpretation leads to a manifest contraction of the apparent purpose of this Code, it is intention and not the word which must prevail. SECTION 200. Applicability Clause . all other matters relating to the revenue herein collected shall be governed by the pertinent provision of laws and other provisions. SECTION 201. Rules and Regulations . The City Treasure, with the approval of the City Mayor, shall issue such rules and regulations as maybe necessary for the proper implementation and enforcement of this Ordinance, subject to the concurrence of the Sangguniang Panlungsod. SECTION 202. Separability Clause . If, for any reason, any section or provision of this Code shall be held to be unconstitutional or invalid by any court of competent jurisdiction, or by the Secretary of justice, such judgment shall not affect or impair the other provisions thereof which shall continue to be on force and effect. SECTION 203. Repealing Clause . All ordinances, rule and regulations, or part thereof, in conflict with, or inconsistent to the provisions of this code are hereby repealed or modified accordingly. SECTION 204. Effectivity . This ordinance shall take effect retroactive January 1, 1996. Enacted by the Sangguniang Panlungsod, City of General Santos in its 2nd Regular Session held January 11 and 12, 1996. CERTIFIED CORRECT: ROLANDO G. DE LEON City Secretary Attested By: PEDRO B. ACHARON, JR. Councilor Presiding Officer APPROVED BY THE HONORABLE CITY MAYOR ON January 19, 1996. RONDO G. DELEON City Treasurer ANNEX A City of General Santos Office of the City Treasurer CERTIFICATE OF EXAMINATION AND TAX CLEARANCE _________,19_____ This is to certify that on_________________, 19_______, the books, accounts, and other pertinent records covering the period from___________________, _______ to _______, 19 ______ of the business/business indicate above have been examined for the purpose of verifying the true and correct amount of tax due on operation of the business/businesses; and that the taxes, fees, charges, and impositions including surcharges and interest, if any, have been fully paid. The examination is covered by C.T.O. Letter Authority No ____________. Dated ______________, 19 _________________. Examining Deputy _________________________ Examining Deputy _________________________ Verified and Concurred in: ___________________ ________________________ City Treasurer ANNEX B Department of Finance LGS Forms No. 1 City of General Santos Office of the City Treasurer LETTER OF AUTHORITY Authority No. _____________ ___________, 19_____ Sir/Madam/Gentlemen: Pursuant to Section 171 of Republic ActNo.7160, otherwise known as the LocalGovernmentCodeof 1991, which has for its purpose the effective enforcement of the collection of taxes, fees, and authorized thereunder, please be advised that ________ and ___________, both deputies of this Office and whose signatures appear below, are hereby authorized to examine your books of accounts and other pertinent records of your business to verify, assess and collect the true and correct amount of taxes, fees, and charges due from you for the period from _________, 19____ to ______, 19___. Please prepare and bring to this Office the following business records from examination and verification by the above-mentioned deputies not later than, 19 during office hours, viz. : 1. Books of Accounting for __________________________ 2. Financial Statement for ___________________________ 3. Income Tax Return for ____________________________ 4. Sales Invoice for _________________________________ 5. List of inventories for _____________________________ 6. Other pertinent documents necessary to expedite the verification and examination of your books of accounts. In the conduct of the examination, the following procedures shall be followed: The examination made pursuant hereto shall be certified to by the above-named deputies and such certificates shall be made of record in your books of accounts. Very truly yours, City Treasurer Examining Deputy Examining Deputy ANNEX C City of General Santos Office of the City Mayor No. _________________ ___________, 19____ The City Mayor General Santos City APPLICATION FOR RETIREMENT OF BUSINESS Sir: I Have the honor to apply for retirement of the following business/es and or occupation which I hereby certify that on _______________, 19_______, I retired from the same, that for the pursuit of which the following receipt were issued, and that I shall not reengage in such business/es and/or occupation without previously notifying the proper authorities. REASON FOR RETIREMENT ________________________________________________________________________ ________________________________________________________________________ KIND OF BUSINESS O.R NUMBER DATE PERIOD _______________________ ______________ __________ ____________ _______________________ ______________ __________ ____________ _______________________ ______________ __________ ____________ _______________________ ______________ __________ ____________ PERIOD COVERED GROSS RECEIPTS TAX PAID DURING THE YR. TAX DUE FOR THE CURRENT YR. TAX DIFFERENCE NUMBER AND DATE __________ ___________ _________ ___________ ____________ _________ __________ ___________ _________ ___________ ____________ _________ I HEREBY CERTIFY to the correctness of the gross receipt realized from the operation of my business/es for the period ending __________, 19____ attached. 1. CLEARED THROUGH A. Records Section ____________ for delinquency and/or deficiency b. Revenue Collector _______________ Very truly yours, (Name and Signature of Licensee) (Business/Residence Address) 3. VERIFIED & REVIEWED as to compliance with Ord. No. 01, S of '96. _________ Permits and Licenses Division RECOMMENDING APPROVAL (Permits & Licenses) surrendered and has complied with all requirements provided under Ord. No. _______) APPROVED FOR RETIRERMENT: City Mayor Office of the City Mayor City of General Santos 1st Indorsement ____________, 19_____ Respectfully returned to _________________________________________________________________________________________________________________________________________________ the herein application for retirement of his/her/their business/es which is hereby approved. City Mayor General Santos City Ordinance No. 002-96 January 11, 1996. n Note from the Publisher: Copied verbatim from the official copy. Irregular numerical sequence. n Note from the Publisher: Copied verbatim from the official copy. Irregular alphabetical sequence.