Revenue Code of the Municipality of General Tinio, Nueva Ecija

May 25, 2016 GENERAL TINIO MUNICIPAL ORDINANCE NO. 010-16 AN ORDINANCE ENACTING THE REVENUE CODE OF THE MUNICIPALITY OF GENERAL TINIO, NUEVA ECIJA WHEREAS , Chapter 1, Section 2 of the Local Government Code, states that "the State shall provide for a more responsive and accountable local government structure instituted through a system of decentralization whereby local government units shall be given more powers, authority, responsibilities and resources; WHEREAS , Sec. 129 of Local Government Code, provides that each local government unit shall exercise its power to create its own sources of revenue and levy taxes, fees, and charges subject to the provisions herein, consistent with the basic policy of local autonomy; WHEREAS , the Sangguniang Bayan of General Tinio, Nueva Ecija has approved and enacted tax ordinances that govern the collection of taxes, fees, charges and other impositions within the territorial jurisdiction of this municipality, to wit: a. Municipal Ordinance No. 010-s-2013 prescribing the collection of fees and charges for Road Maintenance and Rehabilitation Program, Local Social Development and Management Program (LSDMP), Environmental Protection and Enhancement Program, Information and Education Campaign and other environmental obligations to haulers of gravel, sand, soil and other quarry resources within the Municipality of General Tinio, Nueva Ecija and for other purposes b. Municipal Ordinance No. 008-s-2013, An Ordinance Providing the Imposition of Cost Recovery Fee for Rabies vaccine at RHU Animal Bite Center of General Tinio, Nueva Ecija c. Municipal Ordinance No. 01-s-2013, An Ordinance Regulating the Quarry Operation and Hauling of Gravel, Sand, Soil and Other Quarry Resources within the Municipality of General Tinio, Nueva Ecija and Imposing Penalties for Violation Thereof and for Other Purposes d. Municipal Tax Ordinance No. 01-s-2012, An Ordinance Approving the New Schedule of taxes, fees, charges and other impositions of the Office of Permit and licensing Division of the LGU of General Tinio e. Municipal Tax Ordinance No. 02-s-2012, An Ordinance Approving the New Schedule of taxes, fees, charges and other impositions of the Office of Municipal Treasurer of the LGU of General Tinio f. Municipal Tax Ordinance No. 03-s-2012, An Ordinance Approving the New Schedule of taxes, fees, charges and other impositions of the Office of Municipal Engineering and Municipal Planning and Development Coordinator of the LGU of General Tinio, Municipal Tax Ordinance No. 04-s-2012, An Ordinance Approving the New Schedule of taxes, fees, charges and other impositions of the Office of Municipal Assessor of the LGU of General Tinio g. Municipal Tax Ordinance No. 05-s-2012, An Ordinance Approving the New Schedule of taxes, fees, charges and other impositions of the Office of Municipal Mayor of the LGU of General Tinio h. Municipal Tax Ordinance No. 06-s-2012, An Ordinance Approving the New Schedule of taxes, fees, charges and other impositions of the Office of Local Civil Registrar of the LGU of General Tinio i. Municipal Tax Ordinance No. 07-s-2012, An Ordinance Approving the New Schedule of taxes, fees, charges and other impositions of the Office of Municipal Health Office of the LGU of General Tinio j. Kautusang Pambayan Blg. 02-T-2010, Kautusang Nagrerebisa o bumabago sa Pambayang Kautusan Blg. 08-T-2005 na Nagtatalaga ng mga Alituntunin ng Pagbabayad ng Prangkisa ng mga Namamasadang Traysikel sa General Tinio k. Kautusang Pambayan Blg. 06-T-2010, Kautusang Nagtatakda ng Tamang Proseso ng Pagdodokumento ng mga Hayop at Bayaring Buwis para sa mga Naghahayupan at Nagluluwas ng Hayop Palabas ng Bayan ng General Tinio l. Kautusang Pambayan Blg. 07-T-2010, Kautusang Nagtatakda ng Regulasyon para sa Pagrerehistro ng mga Pampublikong Jeep at Bus na Humihimpil at Nagbibiyahe sa Loob at Labas ng Bayan ng General Tinio at ang Pagbabayad ng Itinakdang Buwis para sa Kanilang Operasyon WHEREAS , the Sangguniang Panlalawigan of the Province of Nueva Ecija reviewed approved thru Resolution No. 227-s-2012, enacted on October 22, 2012, to wit: "BE IT RESOLVE, AS IT IS HEREBY RESOLVED, by the Sangguniang Panlalawigan in session assembled to declare valid the following resolutions and ordinances as within the powers of Sangguniang Bayan, as follows: Municipal Tax Ordinance Nos. 01, 02, 03, 04, 05, 06, 07-s-2012 dated May 28, 2012, x x x, approved by the Sangguniang Bayan of General Tinio, Nueva Ecija" WHEREAS , the Sangguniang Panlalawigan of the Province of Nueva Ecija reviewed and approved Municipal Ordinance No. 08-s-2013 and declared it as valid thru SP Resolution No. 47-s-2013, enacted on March 10, 2014; WHEREAS , the Sangguniang Panlalawigan of the Province of Nueva Ecija reviewed and approved Municipal Ordinance No. 010-s-2013 and declared it as valid thru SP Resolution No. 227-s-2014, enacted on September 8, 2014; WHEREAS , there is a need to codify all tax and regulatory ordinances of this municipality for easy reference in the implementation thereof; NOW THEREFORE , on motion of Hon. SB Romulo A. Bote Jr. and duly seconded by All Sangguniang Bayan Members in assembly , BE IT ORDAINED BY THE SANGGUNIANG BAYAN OF THE MUNICIPALITY OF GENERAL TINIO, PROVINCE OF NUEVA ECIJA, THAT: CHAPTER 1 General Provisions ARTICLE A Short Title and Scope SECTION 1. Short Title . This ordinance shall be known as the Revenue Code of the Municipality of General Tinio, Nueva Ecija. SECTION 2. Scope and Application . This Code shall govern the levy, assessment, and collection of taxes, fees, charges and other impositions within the territorial jurisdiction of this municipality. ARTICLE B Construction of Provisions SECTION 3. Words and Phrases Not Herein Expressly Defined . Words and phrases embodied in this Code not herein specifically defined shall have the same definitions as found in RA 7160, otherwise known as the Local Government Code of 1991. SECTION 4. Rules of Construction . In construing the provisions of this Code, the following rules of construction shall be observed unless inconsistent with manifest intent of the provisions. General Rules . All words and phrases shall be construed and understood according to the common and approved usage of the language; but the technical words and phrases and such other words in this Code which may have acquired a peculiar or appropriate meaning shall be construed and understood according to such technical, peculiar or appropriate meaning. Gender and Number . Every word in the Code importing the masculine gender shall extend to both male and female. Every word importing the singular number shall apply to several persons or things as well; and every word importing the plural number shall extend and be applied to one person or thing as well. Reasonable Time . In all cases where any act is required to be done within the reasonable time, the same shall be deemed to mean such time as may be necessary for the prompt performance of the act. Computation of Time . The time within which an act is to be done as provided in this Code, or in any rule or regulation issued pursuant to the provisions thereof, when expressed in days, shall be computed by excluding the first day and including the last day, except if the last day falls on a Sunday or holiday, in which case the same shall be excluded in the computation and the business day following shall be considered the last day. References . All references to chapters, articles, or sections are to the Chapters, articles or sections in this Code unless otherwise specified. Conflicting Provisions of Chapters . If the provisions of different chapters conflict with or contravene each other, the provisions of each chapter shall prevail as to all specific matters and questions involved therein. Conflicting Provisions of Sections . If the provisions of the different sections in the same article conflict with each other, the provisions of the Section is the last in point of sequence shall prevail. ARTICLE C Definitions of Terms SECTION 5. Definitions . When used in this Code: Business means trade or commercial activity regularly engaged in as means of livelihood or with a view to profit; Charges refer to pecuniary liability, as rents or fees against persons or property; Cooperative is duly registered association of persons, with a common bond of interest, who have voluntarily joined together to achieve a lawful, common, social, or economic end, making equitable contributions to the capital required and accepting a fair share of the risks and benefits of the undertaking in accordance with universally accepted cooperative principles; Corporation includes partnerships, no matter how created or organized, joint stock companies, joint accounts, associations or insurance companies but does not include general professional partnerships and a joint venture or consortium formed for the purpose of undertaking construction projects or engaging in petroleum, coal, geothermal, and other energy operations or consortium agreement under a service contract with the government. General professional partnerships are partnerships formed by persons for the sole purpose of exercising their common profession, no part of the income of which is derived from engaging in any trade or business; The term "resident foreign" when applied to a corporation means a foreign corporation not otherwise organized under the laws of the Philippines but engaged in trade or business within the Philippines; Countryside and Barangay Business Enterprise refers to any business entity, association, or cooperative registered under the provisions of RA 6810, otherwise known as Magna Carta for Countryside and Barangay Business Enterprises (Kalakalan 20); Fee means a charge fixed by law or ordinance for the regulation or inspection of a business or activity. It shall also include charges fixed by law or agency for the service of a public officer in the discharge of his official duties; Franchise is a right or privilege, affected with public interest that is conferred upon private persons or corporations, under such items and conditions as the government and its political subdivisions may impose in the interest of public welfare, security and safety; Gross sales or Receipts include the total amount of money or its equivalent representing the contract price, compensation or service fee, including the amount charged or materials supplied with the services and deposits or advance payments actually received during the taxable quarter for the services performed or to be performed for another person excluding discounts if determinable at the time of sales, sales return, excise tax, and value-added tax (VAT); Levy means an imposition or collection of an assessment, tax, fee, charge, or fine; License or Permit is a right or permission granted in accordance with law or by a competent authority to engage in some business or occupation or to engage in some transactions; Municipal Waters include not only streams, lakes and tidal waters within the municipality, not being the subject or private ownership and not comprised within the national parks, public forest, timber land, forest reserves or fishery reserves, but also marine waters included between two lines drawn perpendicularly to the general coastline from points were boundary lines of the municipality; Operator includes the owner, manager, administrator, or any other person who operates or is responsible for the operation of a business establishment or undertaking; Privilege means a right or immunity granted as a peculiar benefit, advantage or favor; Persons mean every natural or judicial being, susceptible of rights and obligations or of being the subject of legal relations; Rental means the value of the consideration, whether in money, or otherwise, given for the enjoyment or use of a thing; Residents refer to natural persons who have their habitual residence in the municipality where they exercise their civil rights and fulfill their civil obligations, and to juridical persons for which the law or any other provision creating or recognizing them fixes their residence in the municipality. In the absence of such laws, juridical persons are residents of a municipality where they have their legal residence or principal place of business or where they conduct their principal business or occupation; Revenue includes taxes, fees and other charges that a state or its political subdivisions collects and receives into the treasury for public purposes; Services mean the duties, work or functions performed or discharged by a government officer, or by a private person contracted by the government, as the case may be; Tax means an enforced contribution, usually monetary in form, levied by the law making body on persons and property subject to its jurisdiction for the precise purpose of supporting governmental need; Vessels include every type of boat, craft or other artificial contrivance, capable of being used, as means of transportation on water. CHAPTER 2 Taxes on Business ARTICLE A Graduated Tax on Business SECTION 6. Definitions . When used in this Article: (a) Advertising Agency includes all persons who are engaged in the business or advertising for others by means of billboards, posters, placards, notices, signs, directories, pamphlets, leaflets, handbills, electric or neon lights, airplanes, balloons or other media, whether in pictorial or reading form. (b) Agricultural Products include the yield of the soil, such as corn, rice, wheat, rye, hay, coconut, sugarcane, tobacco, root crops, vegetables, fruits, flowers, and their by-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 said products for the market; to be considered an agricultural product whether in its original form or not, its transformation must have been undertaken by the farmer, fisherman, producer or owner. Agricultural products as defined include those that undergo not only simple but even sophisticated processes employing advanced technological means in packaging like dressed chicken or ground coffee in plastic bags or styropore or other packaging materials intended to process and prepare the products for the market. The term by-products shall mean those materials which in cultivation or processing of an article remain over, and which we are still of value and marketable, like copra cake from copra or molasses from sugarcane. (c) Amusement is a pleasurable diversion and entertainment. It is synonymous to relaxation, avocation, pastime, or fun. (d) Amusement Places include theaters, cinemas, concert halls, circuses and other places of amusement where one seeks admission to entertain oneself by seeing or viewing the show or performance. (e) Banks and other Financial Institutions include non-bank financial intermediaries, lending investors, finance and investment companies, pawnshops, money shops, insurance companies, stock markets, stock brokers, and dealers in securities and foreign exchange, as defined under applicable law, or rules and regulations there under. (f) Brewer includes all persons who manufacture fermented liquors of any description for sale or delivery to others but does not include manufacturers of tuba, basi, tapuy or similar domestic fermented liquors, whose daily production does not exceed two hundred gauge liters. (g) Business Agent includes all persons who act as agents of others in the transaction of business with any public officer, as well as those who conduct collecting, advertising, employment, or private detective agencies. (h) Capital Investment is the capital that a person employs in any undertaking, or which he contributes to the capital of a partnership, corporation, or any other juridical entity or association in a particular taxing jurisdiction. (i) Carinderia refers to any public eating place where foods already cooked are served at a price. (j) Cockpit includes any place, compound, building or portion thereof, where cockfights are held, whether or not money bets are made on the results of such cockfights. (k) Contractor includes persons, natural or juridical, not subject to professional tax under Section 139 of the Local Government Code of 1991, whose activity consists essentially of the sale of all kinds of services for a fee, regardless of whether or not the performance of the service calls for the exercise or use of the physical or mental faculties of such contractor or his employees. As used in this Article, the term "contractor" shall include general engineering, general building and specially contractors as defined under applicable laws filling, demolition and salvage works contractors; proprietors or operators of dockyards; persons engaged in the instillation of water system, and gas or electric light, heat, or establishments; proprietors or operators of smelting plants; engraving plating and plastic lamination establishments; proprietors or operators of establishments for repairing, repainting, upholstering, washing and 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 others; proprietors or operators of dry-cleaning or dyeing establishments. Steam laundries, and using washing machines; proprietors or owners of shops, for the repair of any kind of mechanical and electrical devices; instruments, apparatus, or furniture and shoe repairing by machine or any mechanical and electrical devices; proprietors or operators of establishments or lots for parking purposes; proprietors or operators of tailor shops, dress shops, milliners and hatters, beauty parlors, barber shops, massage clinics, sauna, Turkish and Swedish baths, slenderizing and body-building saloon and similar establishments; photographic studios; funeral parlors; proprietors or operators of hotel, motels, and lodging houses; proprietors or operators of arrastre and stevedoring, warehousing, or forwarding establishments; master plumbers, smiths and house or sign painters; printers, book binders, lithographers, publisher except those engaged in the publication or printing of any newspaper, magazine, review or bulletin which appears at regular intervals with fixed prices for subscription and sale and which is not devoted principally to the publication of advertisements; business agents, private detectives or watchman agencies; commercial and immigration brokers; cinematographic film owners, lessors and distributors. The term "contractor" shall also include, but shall not be limited to, tax subjects enumerated under Section 19 of Presidential Decree No. 231, but which are no longer included in the enumeration of "contractor" under Section 131 of Republic Act No. 7160, viz. : welding shops, service stations, white/blue printing, recopying, or photocopying services, assaying laboratories, advertising agencies, shops for shearing animals, vaciador shops, stables, construction of motor vehicles, animal drawn vehicles, and/or tricycles, lathe machine shops, furniture shops, and proprietors of bulldozer and other heavy equipment available to others for consideration. (l) Dealer means one whose business is to buy and sell merchandise, goods and chattels as a merchant. He stands immediately between the producer or manufacturer and the consumer and depends for his profit not upon the labor he bestows upon his commodities but upon the skill and foresight with which he watches the market. (m) Importer means any person who brings articles, goods, wares or merchandise of any kind or class into the Philippines from abroad for unloading therein, or which after any entry are consumed herein or incorporated into the general mass of property in the Philippines. In case of tax-free articles, brought or imported into the Philippines by persons, entities or agencies exempts from tax which are subsequently sold, transferred or exchanged in the Philippines to non-exempt private persons or entities, the purchaser or recipient shall be considered the importer thereof. (n) Manufacturer includes every person who, by physical or chemical process, alters the exterior texture or form or inner substance of any such raw materials 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 in its original condition, or who by any such process, alters the quality of any such raw material or manufactured or partially manufactured products so as to reduce its marketable shape or prepare it for any of the use of industry, or who by any such process, combines any raw material or manufactured products with other material or products of the same different kinds and in such manner that the finished products of such process or manufacture can be put to a special use or uses to which such raw material or manufactured or partially manufactured in their original condition could not have been put, and who in addition, alters such raw material or manufactured partially manufactured products, or combines the same to produce such finished products for the purpose of their sale or distribution to other and for his own use or consumption. (o) Marginal Farmer or Fisherman refers to individuals engaged in subsistence farming or fishing which shall be limited to the sale, barter or exchange of agricultural or marine products produced by himself and his immediate family and whose annual net income from such farming or fishing does not exceed Fifty Thousand Pesos (P50,000.00) or the poverty line established by NEDA for the particular region or locality, whichever is higher. (p) 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, bulldozers, graders, forklifts, amphibian trucks, and cranes if not used on public roads, vehicles that run only on rails or tracks, tractors, trailers, and traction engines of all kinds used exclusively for agricultural purposes. (q) Peddler means any person who, either for himself or on commission, travels from place to place and sells his goods or offers to sell and deliver the same. Whether a peddler is a wholesale peddler or retail peddler of a particular commodity shall be determined from the definition of wholesale dealer or retail dealer as provided in this Ordinance. (r) Public Market refers to any place, building, or structure of any kind designated as such by the local board or council, except public streets, plazas, parks, and the like. (s) Rectifier comprises every person who rectifies, purifies, or refines distilled spirits or wines by any process other than by original or continuous distillation from mash, wort, wash, sap, or syrup through continuous closed vessels and pipes until the manufacture thereof is complete. Every wholesale or retail liquor dealer who has in his possession any still or mash tub, or who keeps any other apparatus for the purpose of distilling spirits, or in any manner refining distilled spirits, shall also be regarded as a rectifier and as being engaged in the business or rectifying. (t) Restaurant refers to any place which provides food to the public and accepts orders from them at a price. This term includes caterers. (u) Retail means a sale where the purchaser buys the commodity for his consumption, irrespective of the quantity of the commodity sold. (v) Vessel includes every type of boat, craft, or other artificial contrivances used, or capable of being used, as means of transportation on water. (w) Wholesale means a sale where the purchaser buys or imports the commodities for resale to persons other than the end user regardless of the quantity of the transaction. SECTION 7. Tax on Business . There is a graduated business tax hereby imposed on the following persons who establish, operate, conduct or maintain their respective business within the municipality in the amounts hereinafter prescribed: a. On manufacturers, assemblers, repackers, processors, brewers, distillers, rectifiers, and compounders of liquors, distilled spirits, and wines or manufacturers of any article of commerce of whatever kind or nature. In accordance with the following schedule: Amount of Gross Sales/Receipts for the Preceding Calendar Year Amount of Tax Per Annum Less Than 10,000.00 230.00 10,000.00 or more but less than 15,000.00 310.00 15,000.00 or more but less than 20,000.00 420.00 20,000.00 or more but less than 30,000.00 620.00 30,000.00 or more but less than 40,000.00 920.00 40,000.00 or more but less than 50,000.00 1,155.00 50,000.00 or more but less than 75,000.00 1,850.00 75,000.00 or more but less than 100,000.00 2,310.00 100,000.00 or more but less than 150,000.00 3,080.00 150,000.00 or more but less than 200,000.00 3,850.00 200,000.00 or more but less than 300,000.00 5,390.00 300,000.00 or more but less than 500,000.00 7,700.00 500,000.00 or more but less than 750,000.00 11,200.00 750,000.00 or more but less than 1,000,000.00 14,000.00 1,000,000.00 or more but less than 2,000,000.00 19,250.00 2,000,000.00 or more but less than 3,000,000.00 23,100.00 3,000,000.00 or more but less than 4,000,000.00 27,720.00 4,000,000.00 or more but less than 5,000,000.00 32,340.00 5,000,000.00 or more but less than 6,500,000.00 34,125.00 6,500,000.00 or more At a rate of thirty seven a half percent (37 1/2%) of one percent (1%) Provided that in no case shall the tax on gross sales of Php6,500,000.00 or more be less than Php34,125.00. The preceding rates shall apply only to the amount of domestic sales of manufacturers, assemblers, repackers, processors, brewers, distillers, rectifiers and compounders of liquors, distilled spirits, and wines or manufacturers of any article of commerce of whatever kind of nature other than those enumerated under paragraph (c) of this Section. b. On wholesalers, distributors, or dealers in any article of commerce of whatever kind or nature in accordance with the following schedules: Gross Sales/Receipts for the Preceding Calendar Year Amount of Tax Per Annum Less Than 10,000.00 260.00 10,000.00 or more but less than 15,000.00 310.00 15,000.00 or more but less than 20,000.00 385.00 20,000.00 or more but less than 30,000.00 460.00 30,000.00 or more but less than 40,000.00 620.00 40,000.00 or more but less than 50,000.00 920.00 50,000.00 or more but less than 70,000.00 1,390.00 75,000.00 or more but less than 100,000.00 1,850.00 100,000.00 or more but less than 150,000.00 2,620.00 150,000.00 or more but less than 200,000.00 3,390.00 200,000.00 or more but less than 300,000.00 4,620.00 300,000.00 or more but less than 500,000.00 6,160.00 500,000.00 or more but less than 750,000.00 9,240.00 750,000.00 or more but less than 1,000,000.00 12,320.00 1,000,000.00 or more but less than 2,000,000.00 14,000.00 2,000,000.00 or more At a rate of fifty percent (50%) of one percent (1%) Provided that in no case shall the tax on gross sales of Php2,000,000.00 or more be less than Php14,000.00. The business enumerated in paragraph (a) above shall no longer be subject to the tax on wholesalers, distributors, or dealers herein provided for. c. On exporters, and on manufacturers, millers, producers, wholesalers, distributors, dealers or retailers of essential commodities enumerated hereunder at the rate not exceeding one half (1/2) of the rates prescribed under subsections (a), (b) and (d) of this Article: (1) Rice and Corn; (2) Wheat or cassava flour, meat, dairy products, locally manufactured, processed or preserved food, sugar, salt and agricultural marine, and fresh water products, whether in their original state or not; (3) Cooking oil and cooking gas; (4) Laundry soap, detergents, and medicine; (5) Agricultural implements, equipment and post-harvest facilities, fertilizers, pesticides, insecticides, herbicides and other farm inputs; (6) Poultry feeds and other animal feeds, school supplies; and (7) Cement. For the purpose of this provision, the term exporters shall refer to those who are principally engaged in the business of exporting goods and merchandise, as well as manufacturers and producers whose goods or 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 rates not exceeding one half (1/2) of the rates prescribed under paragraphs (a), (b), and (d) of this Article. d. On retailers: Gross Sales/Receipts for the Preceding year Rate of Tax Per Annum 400,000.00 or less 2% More than 400,000.00 1% The rate of two percent (2%) per annum shall be imposed on sales Four Hundred Thousand Pesos (Php400,000.00) while the rate of one percent (1%) per annum shall be imposed on sales in excess of the first Four Hundred Thousand Pesos (Php400,000.00). However, barangays shall have the exclusive power to levy taxes on stores whose gross sales or receipts of the preceding calendar year does not exceed Thirty Thousand Pesos (Php30,000.00) subject to existing laws and regulations. e. On contractors and other independent contractors in accordance with the following schedule: Gross Sales/Receipts for the Preceding Calendar Year Amount of Tax Per Annum Less Than 10,000.00 90.00 10,000.00 or more but less than 15,000.00 150.00 15,000.00 or more but less than 20,000.00 230.00 20,000.00 or more but less than 30,000.00 385.00 30,000.00 or more but less than 40,000.00 540.00 40,000.00 or more but less than 50,000.00 770.00 50,000.00 or more but less than 75,000.00 1,230.00 75,000.00 or more but less than 100,000.00 1,850.00 100,000.00 or more but less than 150,000.00 2,770.00 150,000.00 or more but less than 200,000.00 3,700.00 200,000.00 or more but less than 250,000.00 5,080.00 250,000.00 or more but less than 300,000.00 6,470.00 300,000.00 or more but less than 400,000.00 8,620.00 400,000.00 or more but less than 500,000.00 11,550.00 500,000.00 or more but less than 750,000.00 12,950.00 750,000.00 or more but less than 1,000,000.00 14,350.00 1,000,000.00 or more but less than 2,000,000.00 16,100.00 2,000,000.00 or more At a rate of fifty percent (50%) of one percent (1%) Provided, that in no case shall the tax on gross sales of Php2,000,000.00 or more be less than Php16,100.00. For purpose of this Section, the tax on multi-year projects undertaken general engineering, general building, and specialty contractors shall initially be based on the total contract price, payable in equal installments within the project term. Upon completion of the project, the taxes shall be recomputed on the basis of gross receipts for the preceding calendar year and the deficiency tax, if there be any, and shall be collected as provided in this code or the excess tax payment shall be refunded. In cases of projects completed within the year, the tax shall be based upon the contract price and shall be paid upon the issuance of Mayor's Permit. The graduated tax on contractors and other independent contractors shall likewise be collected from tax subjects enumerated under Section 19 (c) of PD No. 231, as amended but which are no longer included in the enumeration of "contractor" under Section 131 of RA 7160, to wit: Welding shops Service stations White/blue printing, recopying or photocopying services Assaying laboratories Advertising agencies Shops for shearing animals Vaciador shops Stables Construction of motor vehicles, animal drawn vehicles, bicycles and/or tricycles Lathe machine shops Furniture shops Proprietor of bulldozers and other heavy equipment available to others for consideration f. On banks and other financial institutions, at the rate of fifty percent of one percent (50% of 1%) of the gross receipts of the preceding calendar year derived from interest, commissions and discounts from lending activities, income from financial leasing dividends, rentals on property, and profit from exchange or sale of property, insurance premium. All other income and receipts not herein enumerated shall be excluded in the computation of the tax. g. On electric cooperatives registered, supervised and controlled by National Electrification Administration (NEA), at the rate of fifty percent of one percent (50% of 1%) of the gross annual receipt of the preceding calendar year less NPC, Transco, Universal Charges and Reinvestment Fund. h. On the businesses hereunder enumerated: Cafes, cafeterias, ice cream and other refreshment parlors, restaurants, sofa fountain, bars, carinderias or food caterers; Amusement places, including places wherein customers thereof actively participate without making bets or wagers, including but not limited to night clubs, or day clubs, cocktail lounges, cabarets or dance halls, karaoke bars, skating rinks, bath houses, swimming pools, exclusive clubs such as country and sports clubs, resorts and other similar places, billiard and pool tables, bowling alleys, circuses, carnivals, merry-go-rounds, roller coasters, ferris wheels, swings, shooting galleries, and other similar contrivances, theaters and cinema houses, boxing stadia, race tracks, cockpits and other similar establishments; Commission agents, Lessors, dealers, brokers of real estate; On travel agencies and travel agents; On boarding houses, pension houses, motels, apartments, apartelles, and condominiums; Hospitals, medical clinics, dental clinics, therapeutic clinics, medical laboratories, dental laboratories; Operators of Cable Network System; Operators of Computer services establishment, General consultancy services, and all other similar activities consisting essentially of the sales of services for a fee. Gross Sales/Receipts for the Preceding Calendar Year Amount of Tax Per Annum Less Than 10,000.00 90.00 10,000.00 or more but less than 15,000.00 150.00 15,000.00 or more but less than 20,000.00 230.00 20,000.00 or more but less than 30,000.00 385.00 30,000.00 or more but less than 40,000.00 540.00 40,000.00 or more but less than 50,000.00 770.00 50,000.00 or more but less than 75,000.00 1,230.00 75,000.00 or more but less than 100,000.00 1,850.00 100,000.00 or more but less than 150,000.00 2,770.00 150,000.00 or more but less than 200,000.00 3,700.00 200,000.00 or more but less than 250,000.00 5,080.00 250,000.00 or more but less than 300,000.00 6,470.00 300,000.00 or more but less than 400,000.00 8,620.00 400,000.00 or more but less than 500,000.00 11,550.00 500,000.00 or more but less than 750,000.00 12,950.00 750,000.00 or more but less than 1,000,000.00 14,350.00 1,000,000.00 or more but less than 2,000,000.00 16,100.00 2,000,000.00 or more at a rate of fifty percent (50%) of one percent (1%) Provided, that in no case shall the tax on gross sales of Php2,000,000.00 or more be less than Php16,100.00. i. On operators of public utility vehicles, maintaining booking office, terminal or waiting station: Air-conditioned buses P500.00 per unit Buses without Airconditioning P300.00 per unit Jeepney/fieras/tamaraws P200.00 per unit j. On Subdivision owners/Private Cemeteries and Memorial Parks, Privately-owned markets: Gross Sales/Receipts for the Preceding Calendar Year Amount of Tax Per Annum Less Than 10,000.00 190.00 10,000.00 or more but less than 20,000.00 390.00 20,000.00 or more but less than 30,000.00 590.00 30,000.00 or more but less than 40,000.00 790.00 40,000.00 or more but less than 50,000.00 990.00 50,000.00 or more but less than 60,000.00 1,190.00 60,000.00 or more but less than 70,000.00 1,390.00 70,000.00 or more but less than 80,000.00 1,590.00 80,000.00 or more but less than 90,000.00 1,790.00 90,000.00 or more but less than 100,000.00 1,990.00 100,000.00 or more At a rate of 2% Provided, that in no case shall the tax on gross sales of Php100,000.00 or more be less than Php1,990.00 k. On peddlers and ambulant vendors engaged in the sale of any merchandise or article or commerce, the following schedule shall be imposed: Peddler's Fee Delivery Truck (6-wheeler) Php100 Liquor and Cigarette Delivery Truck (10-wheeler) Php200 Cement and Agricultural Supply Delivery Truck (Closed Van) Php100 SECTION 8. Tax on Newly-started Business . In the case of a newly started business under this Section, the initial tax for the quarter in which the business starts to operate shall be 1/20 of one percent (1%) of the capital investment. In the succeeding calendar quarter or quarters, in cases where the business opens before the last quarter of the year, the tax shall be based on the gross sales or receipts the preceding quarter at one fourth (1/4) of the rates fixed therefor by the pertinent schedule in this Article. In the succeeding calendar year, regardless of when the business started to operate, the tax shall be based on the gross sales or receipts for the preceding calendar year or any fraction, as provided in the pertinent schedules in this Article. SECTION 9. Presumptive Income Level . For every tax period, the Treasurer's Office shall prepare a stratified schedule of "presumptive income level" to approximate the gross receipt of each business classification. SECTION 10. Exemption . Businesses engaged in the production, manufacture, refining, distribution or sale of oil, gasoline, and other petroleum products shall not be subject to any local tax imposed in this Article. ARTICLE B Situs of Tax SECTION 11. Situs of the Tax . For purposes of collection of the business tax under the "situs" of the tax law, the following definition of terms and guidelines shall be strictly observed: 1. Principal Office the head or main office of the businesses appearing in the pertinent documents submitted to the Securities and Exchange Commission, or the Department of Trade and Industry, or other appropriate as the case may be. The municipality specifically mentioned in the articles of the incorporation or official registration papers as being the official address or said principal office shall be considered as the situs thereof. In case there is a transfer or relocation of the principal office to another city or municipality, it shall be the duty of the owner, operator or manager of the business to give due notice of such transfer or relocation to the local chief executives of the cities or municipalities concerned within fifteen (15) days such transfer or relocation is affected. 2. Branch or Sales Office a fixed place in a locality which conducts operations of the businesses as an extension of the principal office. However, offices used only as display areas of the products where no stocks or items are stored for sale, although orders for the products may receive thereat, are not branch or sales offices as herein contemplated. A warehouse which accepts orders and/or issues sales invoices independent of a branch with sales office shall be considered as sales office. 3. Warehouse a building utilized for the storage of products for sale and from which, goods or merchandises are withdrawn for delivery to customers or dealers, or by persons acting on behalf of the business. A warehouse that does not accept orders and/or issue sales invoices as aforementioned shall not be considered a branch or sales office. 4. Plantation a tract of agricultural land planted trees or seedlings whether fruit bearing or not, uniformly spaced or seeded by broadcast methods or normally arranged to allow highest production. For purpose of this Article, inland fishing ground shall be considered as plantation. 5. Experimental Farms agricultural lands utilized by a business or corporation to conduct studies, tests, researches or experiments involving agricultural, agri-business, marine or aquatic livestock, poultry, diary and other similar products for the purpose of improving the quality and quantity of goods and products. However, on-site sales of commercial quantity made an experimental farms shall be similarly imposed the corresponding tax under paragraph (b) Section 7 of this Ordinance. Sales Allocation All sales made in a locality where there is branch or sales office or warehouses shall be recorded in said branch or sales office or warehouse and the tax shall be payable to the municipality where the same is located. In cases where there is no such branch, sales office, plant or plantation in the locality where the sales is made, the sale shall be recorded in the principal office along with the same made by said principal office and the tax shall accrue to the municipality where said principal office is located. In cases where there is a factory, project office, plant or plantation in pursuit of business, thirty percent (30%) of all sales recorded in the principal office shall be taxable by the municipality where the principal office is located and seventy percent (70%) of all sales recorded in the principal office shall be taxable by the municipality where the factory, project office, plant or plantation is located. The sales allocation in (a) and (b) above shall not apply to experimental farms. LGUs where only experimental farms are located shall not be entitled to the sales allocation herein provided for. In case of plantation located in a locality other than that where the factory is located, said seventy percent (70%) sales allocation shall be divided as follows: Sixty percent (60%) to the municipality where the factory is located; and Forty percent (40%) to the municipality where the plantation is located. In cases where there are two (2) or more factories, project offices, plants or plantations located in different localities, the seventy percent (70%) sales allocation shall be pro-rated among the localities where such factories, project offices, plants and plantations are located in proportion to their respective volumes of production during the period for which the tax is due. In case of project offices of services and other independent contractors, the term production shall refer to the costs of projects actually undertaken during the tax period. The foregoing sales allocation under par. (3) hereof shall be applied irrespective of whether or not sales are made in the locality where the factory, project office, plant or plantation is located. In case of sales made by the factory, project office, plant or plantation, the sale shall be covered by paragraph (1) or (2) above. In case of manufacturers or producers which engage the services of an independent contractor to produce or manufacture some of their products, the rules on situs of taxation provided in this article as clarified in the paragraphs above shall apply except that the factory or plant and warehouse of the contractor utilized for the production or storage of the manufacturer's products shall be considered as the factory or plant and warehouses of the manufacturer. All sales made by the factory, project office, plant or plantation located in this municipality shall be recorded in the branch or sales office which is similarly located herein, and shall be taxable by this municipality. In case there is no branch or sales office or warehouse in this municipality, but the principal office is located therein, the sales made in the dais factory shall be taxable by this municipality along with the sales made in the principal office. Route Sales sales made by route trucks, vans or vehicles in this municipality where the manufacturer, producer, wholesaler, maintains a branch sales office or warehouses shall be recorded in the branch or sales office or warehouse and shall be taxed herein. This municipality shall tax the sales of the products withdrawn by route trucks from the branch, sales office or warehouse located herein but sold in another locality. ARTICLE C Payment of Business Taxes SECTION 12. Payment of Business Taxes . The taxes imposed under sections 6 and 7 of this Ordinance shall be payable for every separate or distinct establishment or place where the business subject to the tax is conducted and one line of business does not become exempt by being conducted with some other businesses for which such tax have been paid. The tax on a business must be paid by the person conducting the same. The conduct or operation of two or more related businesses provided under Section 6 and Section 7 of this Code any one person, natural or juridical, shall require the issuance of a separate permit or license to each business. In cases where a person conducts or operates two (2) or more of the businesses mentioned in section 7 of this Ordinance which are subject to the same rate of imposition, the tax shall be computed on the combined total gross sales or receipts of the said two (2) or more related businesses. In cases where a person conducts or operates two (2) or more businesses mentioned in Section 6 of this Ordinance which are subject to different rates of imposition, the taxable gross sales or receipts of each business shall be reported independently and tax thereon shall be computed on the basis of the pertinent schedule. SECTION 13. Accrual of Payment . Unless specifically provided in this Article, the taxes imposed herein shall accrue on the first day of January of each year. SECTION 14. Time of Payment . The tax shall be paid once within the first twenty (20) days of January or in quarterly installment within the first twenty (20) days of January, April, July, and October of each year. The Sangguniang Bayan may, for a justifiable reason or cause, extend the time for payment of such taxes without surcharges or penalties, but only for a period not exceeding six (6) months. SECTION 15. Administrative Provisions . (a) Requirement . Any person who shall establish, operate or conduct any business, trade or activity mentioned in this Chapter in this municipality shall first obtain a Mayor's permit and pay the fee therefor and the business tax imposed under the pertinent Article. (b) Issuance and Posting of Official Receipt . The Municipal Treasurer shall issue an official receipt upon payment of the business tax. Issuance of the said official receipt shall not relieve the taxpayer of any requirement imposed by the different departments of this municipality. Every person issued an official receipt for the conduct of a business or undertaking shall keep the same conspicuously posted in plain view at the place of business or undertaking. If the individual has no fixed place of business or office, he shall keep the official receipt in his person. The receipt shall be produced upon demand by the Municipal Mayor, Municipal Treasurer, or their duly authorized representatives. (c) Invoices or Receipt . All persons subject to the taxes on business shall, for each sale or transfer of merchandise or goods, or for services rendered, valued at Twenty-five pesos (P25.00) or more at any one time, prepare and issues sales or commercial invoices and receipts serially numbered in duplicate, showing among others, their names or styles, if any, and business address. The original of each sales invoice or receipts shall be issued to the purchaser or customer and the duplicate to be kept and preserved by the person subject to the said tax, in his place of business for a period of five (5) years. The receipts or invoices issued pursuant to the requirement of the Bureau of Internal Revenue for determination of national internal revenue taxes shall be sufficient for purposes of this Code. (d) Sworn Statement of Gross Receipts or Sales . Operators of business subject to the taxes on business shall submit a sworn statement of the capital investment before the start of their business operations and upon application for a mayor's permit to operate the business. Upon payment of the tax levied in this Chapter, any person engaged in business subject to the business tax paid based on gross sales and/or receipts shall submit a sworn statement of his gross sales/receipts for the preceding calendar year or quarter in such manner and form as may be prescribed by the Municipal Treasurer. Should the taxpayer fail to submit a sworn statement of gross sales or receipts, due among his others to his failure to have a book accounts, records or subsidiaries for his business, the Municipal Treasurer or his authorized representatives may verify or assess the gross sales or receipts of the taxpayer under the best available evidence upon which the tax may be based. (e) Submission of Certified Income Tax Return Copy . All persons who are granted a permit to conduct and activity or business and who are liable to pay the business tax provided in this Code shall submit a certified photocopy of their income tax return (ITR) on or before April 30 of each year. The deficiency in the business tax arising out of the difference in gross receipts or sales declared in the application for mayor's permit/Declaration of gross sales or receipts and the gross receipts or sales declared in the ITR shall be payable on or before May 20 of the same year with interest at the rate of ten percent (10%) corresponding to the two percent (2%) per month from January to May. Payments of the deficiency tax made after May 20 shall be subject to the twenty-five percent (25%) surcharge and two percent (2%) interest for every month counted from January up to the month payment is made. (f) Issuance of Certificate . The Municipal Treasurer may, upon presentation of satisfactory proof that the original receipt has been lost, stolen or destroyed, issue a certification to the effect that the business tax has been paid, indicating therein, the number of the official receipt issued, upon payment of a fee of Fifty Pesos (P50.00). (g) Transfer of Business to Other Location . Any business for which a municipal business tax has been paid by the person conducting it may be transferred and continued in any other place within the territorial limits of this municipality without payment of additional tax during the period for which the payment of the tax was made. (h) Retirement of Business . Any person natural or juridical, subject to the tax on business under Article A, Chapter 2 of this Ordinance shall, upon termination of the business, submit a sworn statement of the gross sales or receipts for the current calendar year within thirty (30) days following the closure. Any tax due shall first be paid before any business or undertaking is fully terminated. The Municipal Treasurer shall see to it that the payment of taxes of a business is not avoided by simulating the termination or retirement or retirement thereof. For this purpose, the following procedural guidelines shall be strictly followed: (a) The Municipal Treasurer shall assign every application for the termination or retirement of business to an inspector in his office who shall go to address of the business on record to verify if it is really not operating. If the inspector finds that the business is simply placed under a new name, manager and/or new owner, the Municipal Treasurer shall recommend to the Municipal Mayor the disapproval of the application of the termination or retirement of said business; (b) Accordingly, the business continues to become liable for the payment of all taxes, fees, and charges imposed thereon under existing local tax ordinance; and (c) In addition, in case of a new owner to whom the business was transferred by sale or other form of conveyance, said new owner shall be liable to pay the tax or fee for the business and shall secure a new Mayor's permit therefor. In case it is found that the retirement or termination of the business is legitimate and the tax paid during the current year is less than the tax due for the current year based on the gross sales or receipts, the difference in the amount of the tax shall be paid before the business is considered officially retired or terminated. The permit issued to a business retiring or terminating its operation shall be surrendered to the Local Treasurer who shall forthwith cancel the same and record such cancellation in his books. (i) Death of License. When any individual paying a business tax dies, and the business is continued by the person interested in his estate, no additional payment shall be required for the residue of the term for which the tax was paid. ARTICLE D Tax on Printing and Publication SECTION 16. Imposition of Tax . There is hereby levied a tax at the rate fifty percent of one percent (50% of 1%) of the gross annual receipts for the preceding calendar year on the business of persons engaged in the printing and/or publication of books, cards, posters, leaflets, handbills, certificates, receipts, pamphlets and other similar nature. In case of a newly started business, the tax shall be one-twentieth (1/20) of one percent (1%) of the capital investment. In the succeeding calendar year, regardless of when the business started to operate, the tax shall be based on the gross receipt for the preceding calendar year, or any fraction thereof, as provided. CHAPTER 3 Community Tax SECTION 17. Imposition of Tax . There shall be imposed a community tax on a persons, natural or juridical, residing in the municipality. SECTION 18. Individual Liable to Community Tax . Every inhabitant of the Philippines who has been regularly employed on a wage or salary basis for at least thirty (30) consecutive working days during any calendar year, or who is engaged in business or corporation, or who owns real property with an aggregate assessed value of One Thousand Pesos (Php1,000.00) or more, or who is required by law to file an income tax return, shall pay an annual community tax of Fifty Pesos (Php50.00) and annual additional tax of One Peso (Php1.00) for every One Thousand Pesos (Php1,000.00) of income regardless of whether from business, exercise of profession of from property which in no case shall exceed Five Thousand Pesos (Php5,000.00). In the case of husband and wife, the additional tax herein imposed shall be based upon the total property owned by them and the total gross receipts or earnings derived by them. SECTION 19. Juridical Persons Liable to Community Tax . Every corporation no matter how created or organized, whether domestic or resident-foreign, engaged in or doing business in the Philippines whose principal office is located in this Municipality shall pay an annual Community Tax of Five Hundred Pesos (Php500.00) and an additional tax, which is no case, shall exceed Ten Thousand Pesos (Php10,000.00) in accordance with the following schedule: (a) For every Five Thousand Pesos (Php5,000.00) worth of real property in the Philippines owned by it during the preceding year based on the valuation used in the payment of real property tax under existing laws, found in the assessment rolls of this municipality where the real property is situated Two Pesos (Php2.00); and (b) For every Five Thousand Pesos (Php5,000.00) of gross receipts or earnings derived by it from its business in the Philippines during the preceding year Two Pesos (Php2.00). 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 or earnings of said corporation. SECTION 20. Exemptions . The following are exempted from the Community Tax: Diplomatic and consular representative; and Transient visitors when their stay in the Philippines does not exceed three (3) months. SECTION 21. Place of Payment . The Community Tax shall be paid in the Office of the Municipal Treasurer or to deputized Barangay Treasurer. SECTION 22. Time of Payment and Penalties for Delinquency . The Community Tax shall accrue on the first (1st) day of January each year which shall be paid not later than the last date 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 community tax on the day he reaches such age or upon the day the exemption ends. However, if a person reaches the age of eighteen (18) years or loses the benefit of exemption on or before the last day of March, he shall have twenty (20) days to pay Community tax without becoming delinquent. Person 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 cease to belong to an exempt class on or after the same date, shall not be subject to the Community tax for that year. Corporations established and organized on or before that last day of June shall be liable for the Community Tax for that year. But corporations established and organized on or before the last day of March shall have twenty (20) days within which to pay Community Tax without becoming delinquent Corporations established and organized on or after the first day of July shall not be subject to the Community Tax for that year. If the tax is not paid within the time prescribed above, 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. SECTION 23. Community Tax Certificate . A Community Tax Certificate shall be issued to every person or corporation upon payment of the Community Tax. A Community Tax Certificate may also be issued to any person or corporation not subject to the Community Tax upon payment of One Peso (Php1.00). SECTION 24. Presentation of Community Tax Certificate on Certain Occasions . (a) When an individual subject to the Community Tax acknowledges any document before a notary public, takes the oath of office upon election or appointment to any position in the government service; receives any license, certificate, or permit from any public authority; pays any tax or fee, receives any money from public funds, transacts any official business; or receives any salary or wage from any person or corporation, it shall be duty of any person, officer or corporation with whom such transaction is made or business done or from whom any salary or wage is received to require such individual to exhibit the Community Tax Certificate. The presentation of Community Tax Certificate shall not be required in connection with the registration of a voter. (b) When, through its authorized officers, any corporations subject to the Community Tax receives any license, certificate, or permit from any public authority, pays any tax or fee, receives money from public funds, or transacts other official business it shall be the duty of the public official with whom such transaction or business is made or done, to require such corporation to exhibit the Community Tax Certificate. (c) The Community Tax Certificate required in the two preceding paragraphs shall be the one issued for the current year, except for the period from January until fifteenth (15) of April each year, in which case, the certificates issued for the preceding year shall suffice. SECTION 25. Collection and Allocation of Proceeds of the Community Tax . The Municipal Treasurer shall deputize the Barangay Treasurers, subject to existing laws and regulations, to collect the Community Tax payable by individual taxpayers in their respective jurisdictions; provided, however, that said barangay Treasurer shall be bonded in accordance with existing laws. One Hundred percent (100%) of the proceeds of the Community Tax actually and directly collected by the Municipal Treasurer shall accrue entirely to the general fund of this Municipality. The proceeds of the Community Tax collected through the Barangay Treasurers shall be appointed as follows: (1) Fifty (50%) percent shall accrue to the general fund of the Municipality; and (2) Fifty (50%) percent shall accrue to the barangay where the tax is collected. CHAPTER 4 Permits and Regulatory Fees ARTICLE A Mayor's Permit Fee on Business SECTION 26. Imposition of Fees . There shall be collected an annual fee for the issuance of a Mayor's Permit to operate a business, pursue an occupation or calling, or undertake an activity within the municipality. The permit fee is payable for every distinct or separate business or place where the business or trade is conducted. For purpose of computation of the Mayor's Permit Fee, the business size shall be defined based on the following: Characteristics Asset Size Number of Workers Cottage Php500,000.00 and below 1-10 Small Over Php500,000 to Php1,000,000 11-99 Medium Over Php1,000,000 to Php5,000,000 100-199 Large Over Php5,000,000 200 and above The permit fee shall either be based on asset size or number of workers, whichever will yield the higher fee. The following above-mentioned scheme, the Mayor's fee on business subject to graduated taxes shall be in accordance with the following schedule: On Manufacturers/importers/producers Permit Fees Cottage Php500 Small Php1,000 Medium Php2,000 Large Php5,000 On Banks Rural, Thrift and Savings Bank Php5,000 Commercial, Industrial and Development Banks Php10,000 Universal Banks Php20,000 On Other Financial Institutions Small Php3,000 Medium Php5,000 Large Php10,000 On Contractors/Service Establishments Cottage Php2,000 Small Php3,000 Medium Php5,000 Large Php8,000 Other Business Cottage Php500 Small Php1,000 Medium Php2,000 Large Php5,000 A. On all business subject to tax under Article B, Chapter 2 of this Code, except lessors of apartments and houses which shall be subject to fixed rates under Sub-section C hereof; B. On Lessors of Apartments or Houses: a. Located along National and Provincial Roads used for commercial purposes, per door, to be paid by the owner. 100.00/door b. Located along National and Provincial Roads and used other than commercial purposes, per door, to be paid by the Owner. 50.00/door c. Located in other places used for Commercial Purposes, per door, to be paid by the owner. 50.00/door d. Located in other places and used other than Commercial purposes, per door, to be paid by the owner. 30.00/door e. Single Detached Residential houses for rent i. Two-Storey 200.00/unit ii. Bungalow type 100.00/unit SECTION 27. Time and Manner of Payment . The fee for the issuance of a Mayor's permit shall be paid to the Municipal Treasurer upon application before any business or undertaking can be lawfully begun or pursued and within the first twenty (20) days of January of each year in case of renewal thereof. For a newly-started business or activity that starts to operate after January 20, the fee shall be reckoned from the beginning of the calendar quarter. When the business or activity is abandoned, the fee shall not be exacted for a period longer than the end of the calendar quarter. If the fee has been paid for a period longer than the current quarter and the business activity is abandoned, no refund of the fee corresponding to the unexpired quarter or quarters shall be made. SECTION 28. Administrative Provisions . (a) Supervision and control over establishments and places. The Municipal Mayor shall supervise and regulate all establishments and places subject to the payment of the permit fee. He shall prescribe rules and regulations as to the mode or manner on which they shall be conducted in so far as may be necessary to maintain peaceful, healthy, and sanitary conditions in the municipality. (b) Application for Mayor's Permit: False Statement. An application for a Mayor's permit shall be filed with the Office of the Municipal Mayor. The form for the purpose shall be issued by the same Office and shall set forth the requisite information including the name and residence of the applicant, the description of business or undertaking that is to be conducted, and such other data or information as may be required. For a newly-started business: DTI Registration for Sole Proprietorship of SEC registration for Partnership or Corporation; Barangay Permit/Clearance to Operate Business; Location sketch of the new business; Paid-up capital as shown in the Article of Incorporation, if a corporation of Partnership, or a sworn statement of the capital invested by the owner or Operator, if a sole proprietorship; A certificate attesting to the tax exemption if the business is tax-exempt; Tax clearance showing that the operator has paid all tax obligations in the municipality; Certification from the Zoning Administrator that the location of the new business is in accordance with zoning regulations; Sanitary Inspection Certificate; Fire Safety Inspection Certificate; Three (3) passport size pictures of the owner or operator or in cases of partnership or corporation the picture of the senior managing partners and that of the President or General Manager; Health certificate for all food handlers, and those required under Chapter IV, Article F of this Revenue Code. For renewal of existing business: Previous year's Mayor's permit; Sanitary Inspection Certificate; Fire Safety Inspection Certificate; One (1) copy of the annual or quarterly tax payments; One (1) copy of all receipts showing payment of all regulatory fees as provided for in this Code; Certificate of tax exemption from local taxes of fees, if exempt. Upon submission of the application, it shall be the duty of the proper authorities to verify if other municipal requirements regarding the operation of the business or activity such as sanitary requirements, installation of power and light requirements, as well as other safety requirements are complied with. The permit to operate shall be issued only upon compliance with such safety requirements and after the payment of the corresponding inspection fees and other impositions required by this Revenue Code and other municipal tax ordinance. Any false statement deliberately made by the applicant shall constitute sufficient ground for denying or revoking the permit issued by the Mayor, and the applicant or licensee may be prosecuted in accordance with the penalties provided in this Article. A Mayor's Permit shall be refused to: 1. Any person who previously violated any ordinance or regulation governing permits granted; 2. Whose business establishment or undertaking does not conform to zoning regulations, and safety, health and other requirements of the municipality; 3. Who has unsettled tax obligation, debt or other liability to the government; and 4. Who is disqualified under any provision of law or ordinance to establish or operate the business applied for; 5. Likewise, a Mayor's Permit shall be denied to any person or applicant for a business who declares an amount of gross sales or receipts that are manifestly below industry standards or the presumptive Income Level of gross sales or receipts as established in the municipality for the same or a closely similar type of activity or business. (c) Issuance of Permit: Content of Permit. Upon approval of the application of a Mayor's permit two (2) copies of the application duly signed by the Municipal Mayor shall be returned to the applicant. One (1) copy shall be presented to the Municipal Treasurer as basis for the collection of the Mayor's permit fee and the corresponding business tax. The Mayor's Permit shall be issued by the Municipal Mayor upon presentation of the receipt for the payment of the mayor's permit and the official receipt issued by the Municipal Treasurer for the payment of the business tax. Every permit issued by the Mayor shall show the name and residence of the applicant, his nationality and marital status; nature of the organization, that is whether the business is a sole proprietorship, corporation or partnership, etc.; location of the business; date of issue and expiration of the permit; and other information as may be necessary. The municipality 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 the payment of Seventy-Five Pesos (Php75). (d) Posting of Permit and Metal Plate. Every permittee shall keep this permit and metal plate conspicuously posted at all times in his place of business or office or if he has no place of business or office, he shall keep the permit in his person. The permit shall be immediately produced upon demand by the Municipal Mayor, the Municipal Treasurer or any of their duly authorized representatives. (e) Duration of Permit and Renewal. The Mayor's Permit shall be granted for a period of not more than one (1) year and shall expire on the thirty-first (31st) of December following the date of issuance unless revoked or surrendered earlier. Every permit shall cease to be in force upon revocation or surrender thereof. The permit issued shall be renewed within the first twenty (20) days of January. It shall have a continuing validity only upon renewal thereof and payment of the corresponding fee. (f) Revocation of Permit. When a person doing business under the provisions of this Code violates any provision of this Article, refuses to pay an indebtedness or liability to the municipality or abuses his privilege to do business to the injury of the public moral or peace, or when a place where such business is established is being conducted in a disorderly or unlawful manner, is a nuisance, or is permitted to be used as a resort for disorderly characters, criminals or women of ill-repute, the Municipal Mayor may, after investigation, revoke the mayor's permit. Who is disqualified under any provision of law or ordinance to establish 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 may be imposed by the Court for violation of any provision of this Ordinance governing the establishment and maintenance of business, and to prohibit the exercise thereof by the person whose privilege is evoked, until restored by the Sangguniang Bayan. SECTION 29. Rules and Regulations on Certain Establishments . (a) On cafes, cafeterias, ice cream and other refreshment parlors, restaurants, soda fountain bars, carinderia or food caterers No owner of said establishments shall employ any cook, or food dispenser without a Mayor's Permit and Food handler's certificate from the Municipal Health Officer, renewable every six (6) months. (b) Establishments selling cooked edible foods shall have them adequately covered and protected from dust, files and other insects, and shall follow strictly the rules and regulations on sanitation promulgated by the Municipal Health Officer, Municipal Sanitation Code, and existing laws or Ordinances. (c) Sauna bath. Massage, barber and beauty shops. Said shops shall not be allowed to operate with masseurs, barbers, and beauticians without having secured the necessary corresponding Mayor's Permit and medical certificate from the Municipal Health Officer. ARTICLE B Permit Fee on Occupations SECTION 30. Imposition of Fees . Any person who shall be employed in occupations that are not requiring Government Examinations and licensure and not registered to pay tax on professional tax under Section 139 of the Local Government Code, shall need to secure permit and pay fees thereof in accordance to the following schedule: TYPE OF OCCUPATION FEE PER ANNUM a) On employees and workers in generally considered "Offensive and Dangerous Business Establishment" Php50 b) On employees and workers in commercial establishments who cater and attend to the daily needs of the inquiring or paying public Php100 c) On employees and workers in food or eatery establishment Php50 d) All occupations that are subject to periodic inspection and regulations like animal trainer, auctioneer, bartender, beautician, bondsman, bookkeeper, butcher, blacksmith, carpenter, carver, chambermaid, cook, criminologist, electrician, electronic technician, club/floor manager, Forensic electronic expert, fortune tellers, beautician, handwriting expert, hospital attendant, lifeguard, magician, artist, masonry worker, masseur attendant, mechanic, certified hilot, painter, musician, pianist, photographer (itinerant), professional boxer, private ballistic expert, rig driver (cochero), dancer, stage performer, driver, sales girl, sculptor, waiter/waitress and wheeler Php200 SECTION 31. Time of Payment . The fee imposed in this Article shall be paid to the Municipal Treasurer upon application for a mayor's permit before engaging lawfully in any occupation identified in the preceding section. Thereafter, the fee shall be paid annually upon renewal of the permit within January 20 of each year. SECTION 32. Administrative Provision . No owner or operator of a business establishment shall employ or hire the services of a person who has not secured Mayor's Permit and paid the fees as herein required. In the case of butchers and assistant butchers, only licensed butchers and assistant butchers shall be permitted and allowed to work at the municipal slaughterhouse or abattoir. In the case of security guards, the administrations of the fee imposed in this Article shall be covered by the pertinent provisions of RA 5487, as amended. ARTICLE C Fee for Sealing and Licensing of Weights and Measures SECTION 33. Imposition of Fees . There shall be collected from every person using instrument of weights and measures in his/her line of business within the Municipality of General Tinio annual fees for the sealing and licensing of the same: AMOUNT OF FEES a. For Sealing Linear Metric measures: Not over one (1) meter Php100.00 Over one (1) meter 200.00 b. For sealing Metric Measures of Capacity: Not over ten (10) liters 100.00 Over ten (10) liters 150.00 c. For sealing metric Instruments of Weight with a Capacity of: 30 kilograms or less 50.00 Over 30 kilograms but not more than 50 kilograms 100.00 Over 50 kilograms and above 200.00 d. For each and every re-testing and re-sealing of weights and measures instruments including gasoline pumps outside the office upon request of the owner operator, an additional service charge of Php200.00 shall be imposed. SECTION 34. Exemption . All instruments of weights and measures used in government work or maintained for public use by the National Government, provincial and municipal governments, shall be tested and sealed free of charge. SECTION 35. Time and Manner of Payment . The fees imposed in this article shall be paid to the Municipal Treasurer when the weights or measures are sealed, before their use and thereafter, on or before January 20 of each year. Peddlers or itinerant vendors, whether residents or General Tinio or non-residents and who use instrument of weights and measure, shall pay the fees imposed in this Article. SECTION 36. Form and Duration of License for Use of Weights and Measures . The official receipt for the fee issued for the sealing of an instrument of weights and measures shall serve as a license to use such instrument up to December 31st in case of new instruments or for one (1) year from the date of sealing in case of renewal, unless deterioration or damage renders the weight or measure inaccurate within that period. Such license shall be preserved by the owner, and together with the weight or measure covered by the license, shall be presented on demand by the Municipal Treasurer or his duly authorized representative. SECTION 37. Secondary Standards Preserved by the Municipal Treasurer: Comparison Thereof with the Fundamental Standards . The Municipal Treasurer shall keep full sets of secondary standards in his office for use in testing of weights and measures. These secondary standards shall be compared with the fundamental standards in the Department of Trade & Industry (DTI) of the Department of Science and Technology (DOST) at least once a year. When found to be sufficiently accurate, the secondary standards shall be distinguished by label, tag or seal and shall be accompanied by a certificate showing the amount or its variation from the fundamental standards, otherwise it shall be destroyed. SECTION 38. Destruction of Defective Instrument of Weights & Measures . Any defective instrument of weights or measures shall be destroyed by the Municipal Treasurer or his duly authorized representatives if the defects of the instrument is such that it cannot be readily and securely repaired. SECTION 39. Inspection of Weights Measures . The Municipal Treasurer or his authorized representatives shall inspect and test instrument of weights measures. In case the inspection and testing is conducted by his authorized representatives, they shall report the condition of the instrument in the territory assigned to them. It shall be their duty to secure evidence of infringement of the law or of fraud in the use of weights and measures or of neglect of duty on the part of any office engaged in sealing weights and measures. Evidence so secured by them shall be presented forthwith to the Municipal Treasurer, and to the proper prosecuting officer. SECTION 40. Dealer's Permit to Keep Unsealed Weights and Measures . Upon obtaining written permission from the Municipal Treasurer, any dealer may keep unsealed instruments of weights and measures in stock, for sale until sold or used. SECTION 41. Fraudulent Practice Relative to Weights and Measures . Any person other than the Municipal Treasurer or his duly authorized representative, who places and official tag or seal upon any instrument of weights and measures, or attaches the same thereto, or who fraudulently imitates any mark, stamp, brand or other characteristic signed used to indicate that weight or measure has been officially sealed, or who alters in any way the certificate given to license issued by the Municipal Treasurer or his duly authorized representative as acknowledgement that the weight or measure mentioned therein has been duly sealed, or who makes or knowingly sells or uses any false or counterfeit stamp, tag, certificate or license, or any dye or printing or making stamps, tags, certificates or license, which is an imitation of or purports to be a lawful stamp, tag, certificate or license of the kind required by the provisions of this article. Or who alters the written or printed figures or letters on any stamp, tag certificate or licensed used or issued, or who has in his possession any such false, counterfeit, restored or altered stamp, tag, certificate or license for the purpose of using or re-using the same in payment of fee or charges imposed in this Article, or who procures the commission of any such offense by another, shall for each offense be fined not less than Five Hundred Pesos (Php500.00). SECTION 42. Unlawful Possession or Use of Instruments Not Sealed Before Using and Not Sealed within Twelve (12) Months from Last Sealing . Any person making a practice of buying or selling goods by weight or measure, or of furnishing services the value of which is estimated by weight or measure, who has in possession without permit any unsealed scale, balance, weight or measure, and any person who uses, in any purchase or sale or in estimating the value of the service furnished, any instrument or weight or measure that has not been officially sealed, or if previously sealed, the license therefore has expired and has not been renewed in due time, shall be punished by a fine of Five Hundred Pesos (Php500.00), but if such scale, balance, weight or measure so used has been officially sealed if some previous time and that seal and tag officially fixed thereto remain intact and the same position and condition in which they were placed by the official sealer, and the instrument is found not to have been altered or rendered inaccurate but still to be sufficiently accurate to warrant is being sealed with repairs or alteration, such instrument shall, if presented for sealing promptly on demand by any authorized sealer or inspector of weights and measures, be sealed and the owner, possessor or user of same shall be subject to penalty except a surcharge equal to five (5) times the regular fees fixed by law 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 instruments. SECTION 43. Alteration of Fraudulent Use of Instrument of Weight or Measure . Any person, who with fraudulent intent, alters any scale, balance, weight or measure after it is officially sealed, or who knowingly uses any false scale, balance, weight or measure, whether sealed or not, shall be punished by a fine of not less than Five Hundred Pesos (Php500.00) but not more than One Thousand Pesos (Php1,000.00). Any person, who fraudulently gives short weight or measure in the making of a sale, or who fraudulently takes excessive weight or measure in the making of purchase, or who assuming to determine truly the weight or measure fraudulently misrepresents the weight or measure therefore, shall be punished by a fine of not less than Five Hundred Pesos (Php500.00) but not more than One Thousand Pesos (Php1,000.00). SECTION 44. Compromised Power . The Municipal Treasurer is hereby authorized to settle an offense which does not involve fraud before a case therefore is filed in court upon payment of a compromise penalty of Five Hundred Pesos (Php500.00). ARTICLE D Permit Fee for Cockpit Owners/Operators/Licensees/Promoters and Cockpit Personnel SECTION 45. Definitions . When used in this Article: Cockpit includes any place, compound, building or portion thereof, where cockfights are held, whether or not money bets are made on the results of such cockfights. Bet taker or Promoter refers to a person who alone or with another initiates a cockfight and/or calls and take care of bets from owners of both gamecocks and those of other bettors before he orders commencement of the cockfights thereafter distributes won bets to the winners after deducting a certain commission, or both. Gaffer (Taga-tari) refers to a person knowledgeable in the art of aiming fighting cocks with gaffs on one or both legs. Referee (Senteciador) refers to a person who watches and oversees the proper gaffing of fighting cocks; determines the physical condition of gamecocks while cockfighting is in progress, the injuries sustained by the cocks and their capability to continue fighting, and decides and makes known his decision either by word or gesture the result of the cockfighting by announcing the winner or deciding a tie in a contest game. SECTION 46. Imposition of Fees . Cockpit owner/operators shall need to obtain Mayor's Permit and shall pay fees in accordance with the following schedule: From the owner/operator/licensees of the cockpit: AMOUNT OF FEE PER ANNUM a. Application filing fee Php2,000 b. Annual Cockpit permit fee Php1,000 From Cockpit Personnel: a. Promoters/hosts Php500 b. Pit Manager Php500 c. Referee Php200 d. Bet taker (Kristo/llamador) Php100 e. Bet Manager (Maciador/kasador) Php200 f. Gaffer (Mananari) Php100 g. Cashier Php200 h. Derby (Matchmaker) Php100 SECTION 47. Time and Manner of Payment . The application filing fee is payable to the Municipal Treasurer upon application for a permit or license to operate and maintain cockpits. The annual cockpit permit fee is payable upon application for a permit before a cockpit shall be allowed to operate and within the first twenty days of January of each year in case of renewal thereof. The permit fees on cockpit personnel shall be paid before they participate in a cockpit and shall be paid upon renewal of the permit on the birth month of the permittee. SECTION 48. Administrative Provision . Ownership, Operation and Management of Cockpit . Only Filipino citizens not otherwise inhibited by existing ordinances or laws shall be allowed to own, manage and operate cockpits. Cooperative capitalization is encouraged. Establishment of Cockpit . The Sangguniang Bayan shall determine the number of cockpits to be allowed in this municipality. Cockpit-Size and Construction . Cockpits shall be constructed and operated within the appropriate areas as prescribe in the Zoning law or ordinance. In the absence of such law or ordinance, the Municipal Mayor shall see to it that no cockpits are constructed within or near existing residential or commercial areas, hospitals, school buildings, churches or other public buildings. Owners, lessees, or operators of cockpits which are now in existence and do not conform to this requirement are required to comply with these provisions within a period to be specified by the Municipal Mayor. Approval or issuance of building permits for the construction of cockpits shall be made by the Municipal Engineer/Municipal Building Official in accordance with existing ordinances, laws and practices. Only duly registered and licensed promoters, referees, cashier, bet managers, pit referees, bet takers, or gaffers shall take part in all kinds of cockfights held in this Municipality. No operator or owner of a cockpit shall employ or allow to participate in a cockfight any of the above-mentioned personnel unless he has registered and paid the fee herein required. Upon payment of the fees herein imposed, the corresponding Mayor's Permit shall be issued. SECTION 49. Applicability Clause . The provisions of PD 449, otherwise known as the Cockfighting Law of 1974, PD 1802 (Creating the Philippine Gamefowl Commission), and such other pertinent laws shall apply all matters regarding the operation of cockpits and the holding of cockfights in this Municipality. ARTICLE E Special Permit Fee for Cockfighting SECTION 50. Definitions . When used in this Article: Cockfighting is the sport of pitting or evenly matching gamecocks to engage in an actual fight where bets on either side are laid. Cockfighting may also be formed as "cockfighting derby; pintakasi or tupada," or its equivalent in different Philippine localities. Local Derby is an invitational cockfight participated in by game cockers or cockfighting "aficionados" of the Philippines with "pot money" awarded to the proclaimed winning entry. SECTION 51. Imposition of Fees . There shall be collected the following fees per day for cockfighting: Special Cockfights (Pintakasi) Php500 Special Derby Assessment from promoters of: a. Two-Cock Derby Php1,000 b. Three-Cock Derby Php1,500 c. Four-Cock Derby Php2,000 d. Five-Cock Derby Php2,500 SECTION 52. Exclusions . Regular cockfights, i.e. , those held during Sundays, legal holidays and local fiestas and international derbies shall be excluded from the payment of fees herein imposed. SECTION 53. Time and Manner of Payment . The fees herein imposed shall be payable to the Municipal Treasurer before the special cockfights and derbies can be lawfully held. SECTION 54. Administrative Provisions . Holding of Cockfights . Except as provided in this Article, cockfighting shall be allowed in this municipality only in licensed cockfights during Sundays and legal holidays and during local fiestas for not more than three (3) days. It may also be held during municipal agricultural, commercial, or industrial fairs, carnival, or exposition for a similar period of three (3) days upon resolution of the Sangguniang Bayan. No cockfighting on the occasion of such affair, carnival or exposition shall be allowed within the month of a local fiesta or for more than two (2) occasions a year. No cockfighting shall be held on December 30 (Rizal Day), June 12 (Philippine Independence Day), November 30 (National Heroes Day), Holy Thursday, Good Friday, election or referendum day and during Registration Days for such election or referendum. Cockfighting for Entertainment of Tourists or for Charitable Purposes . Subject to the preceding subsection hereof, the holding cockfights may also be allowed for the entertainment of foreign dignitaries or for tourists, or for returning Filipinos. Commonly known as "Balikbayans," or for the support of national fund-raising campaigns for charitable purposes as may be authorized upon resolution of the Sangguniang Bayan, in licensed cockpits or in playgrounds or parks. This privilege shall be extended for only one (1) time, for a period not exceeding three (3) days, within a year. Cockfighting officials, gaffers, referees, bet takers, or promoters shall not act as such in any cockfight in the municipality without first securing a license renewable every year on their birth month from the municipality where such cockfighting is held. Only gaffers, referees, bet takes, or promoters licensed by the municipality shall officiate in all kinds of cockfighting authorized herein. SECTION 55. Applicability Clause . The provision of PD 449, otherwise known as the Cockfights Law of 1974, PD 1802 (Creating the Philippine Gamefowl Commission), and such other pertinent laws shall apply to all matters regarding the operation of cockpits and the holding of cockfights in this Municipality. ARTICLE F Fee on Ambulant and Itinerant Amusement Operator SECTION 56. Imposition of Fees . There is hereby imposed a fee on ambulant and itinerant amusement operators during fiestas and fairs at the following rates for the duration of their stay: AMOUNT OF FEES Circus, carnivals, or the like Php200.00 Merry-Go-Round, roller coaster, Ferris wheel, Swing, carousel and other similar contrivances 200.00 Sports contests/exhibitions 100.00 SECTION 57. Time of Payment . The tax herein imposed shall be payable before engaging in such activity. ARTICLE G Permit Fee on Circus and Other Parades SECTION 58. Imposition of Fee . There shall be collected a Mayor's Permit Fee of Three Hundred Pesos (Php300.00) per day on every motorcade and other parades using banners, floats or musical instruments carried on in this municipality. SECTION 59. Time and Manner of Payment . The fee imposed herein shall be due and payable to the Municipal Treasurer upon application for a permit to the Municipal Mayor at least three (3) days before the scheduled date of the motorcade or parade and on such activity shall be held. SECTION 60. Exemption . Civic and military parades as well as religious processions shall not be required to pay the permit fee imposed in this Article. SECTION 61. Administrative Provisions . Any person who shall hold a parade within this municipality shall first obtain a permit from the Municipal Mayor before undertaking the activity. For this purpose, a written application in a prescribed form shall indicate the name, address of the applicant, the description of the activity, the place or places where the same will be conducted and such other pertinent information as may be required. The Station Commander of the Philippine National Police shall promulgate the necessary rules and regulations to maintain an orderly and peaceful conduct of the activities mentioned in this Article. He shall also define the boundary within which such activities may be lawfully conducted. ARTICLE H Permit Fee for the Conduct of Group Activities SECTION 62. Imposition of Fee . Every person who shall conduct, or hold any program, or activity involving the grouping of people within the jurisdiction of this municipality shall obtain a Mayor's Permit therefor for every occasion of not more than twenty-four (24) hours and pay the Municipal Treasurer the corresponding fee in the following schedule: Type of Group Activity Amount of Fee a. Conference, meetings, rallies and demonstration in outdoor, in parks, plazas, roads and streets Php300 b. Dances Php300 c. Coronation/Ball Php300 d. Promotional sales Php300 e. Other group activities Php100 SECTION 63. Time of Payment . The fee imposed in this Article shall be paid to the Municipal Treasurer upon filing of application for permit with the Municipal Mayor. SECTION 64. Exemption . Programs or activities conducted by educational, charitable, religious and governmental institutions free to the public shall be exempted from the payment of the fee herein imposed, provided that the corresponding Mayor's Permit shall be secured accordingly. Programs or activities requiring admission fees for attendance shall be subject to the fees herein imposed even if they are conducted by exempt entities. SECTION 65. Administrative Provision . The Chief of Police or Station Commander of the Philippine National Police (PNP) of the municipality shall be furnished a copy of every permit issued by the Municipal Mayor, who shall then assign police officers to the venue of the program or activity to help maintain peace and order. ARTICLE I Registration and Transfer Fees on Large Cattle SECTION 66. Definition . For purpose of this Article, "large cattle" includes a two-year old horse, mule, ass, carabao, cow, or other domesticated member of the bovine family. SECTION 67. Imposition of Fee . The owner of large cattle is hereby required to register said cattle with the Municipal Treasurer for which a certificate or ownership shall be issued to the owner upon payment of a registration fee as follows: Amount of Fees (a) For Certificate of Ownership Php5.00/head (b) For Certificate of Transfer 10.00/head (c) For Registration of Private Brand 200.00 (d) Documentation 80.00/head (e) Miscellaneous Fees 80.00/head The transfer fee shall be collected only once if a large cattle is transferred more than once in a day. Hauling Fee : Hauling fee shall be imposed to those who export or transport cattles, pig and small ruminants in accordance to the following schedules: a. Cattle (Cow/Carabao) i. With 1-5 heads Php100 ii. With 6-10 heads Php200 iii With 11 heads and above Php300 b. Pig i. Sow/Fattener Php20/head ii. Piglets Php10/head c. Small Ruminants (Goat/Sheep) Php20/head SECTION 68. Time and Manner of Payment . The registration fee shall be paid to the Municipal Treasurer upon registration or transfer of ownership of the large cattle. SECTION 69. Administrative Provision . Large cattle shall be registered with the Municipal Treasurer upon reaching the age of two (2) years. The ownership of large cattle or its sale or transfer of ownership to another person shall be registered with the Municipal Treasurer. All branded and counter-branded large cattle presented to the Municipal Treasurer shall be registered in a book showing among others, the name and residence of the owner, the consideration or purchase price of the animal in cases of sale or transfer, and the class, color, sex, brands and other identification marks of the cattle. These data shall also be stated in the certificate of ownership issued to the owner of the large cattle. The transfer of large cattle, regardless of its age, shall be entered in the registry book setting forth, among others, the names and the residence of the owners and the purchaser; the consideration or price of the animal for sale or transfer, class, sex, brands and other identifying marks of the animals; and a reference by number to the original certificate or ownership with the name of the municipality issued to it. No entries of transfer shall be made or certificate of transfer and such other documents that show title to the owner. SECTION 70. Penalties . Penalties shall be imposed to those who will violate the provisions of article of this Code: i. First Offense Php500 and 50% surcharge of total payment ii. Second Offense Php1,000 and 50% surcharge of total payment iii. Third Offense Php1,500 and 50% surcharge of total payment SECTION 71. Applicability Clause . All other matters relating to the registration of large cattle shall be governed by the pertinent provisions of the Revised Administrative Code and other applicable laws, ordinances and rules and regulations. ARTICLE J Permit Fee on Agricultural Machinery and Other Heavy Equipment SECTION 72. Imposition of Fees . There shall be collected an annual permit fee at the following rates for every agricultural machinery or heavy equipment from resident and non-resident operators of said machinery, or equipment in this municipality: Type of equipment Fee 1 unit of Farm Tractor Php1,500 1 unit of Mini Tractor Php800 1 unit of Hand Tractor Php300 1 unit of Thresher Php500 1 unit of Water Pump (irrigators) Php1,500 SECTION 73. Time and Manner of Payment . The fee imposed herein shall be payable prior to the rental of the equipment upon application for a Mayor's Permit. SECTION 74. Administrative Provisions . The Municipal Treasurer shall keep a registry of all heavy equipment and agricultural machinery, which shall include the make and brand of the heavy equipment and agricultural machinery and name and address of the owner. ARTICLE K Fee on Signs, Signboards, and Billboards SECTION 75. Imposition of Fees . There shall be collected an annual fee on signs, signboards, and billboards installed at the place or places where the profession or business advertised thereby is, in whole and/or in part, conducted within the territorial jurisdiction of this municipality, at the rates provided hereunder: AMOUNT OF FEE PER ANNUM a. Billboards or signboards for advertisement of business, per square meter or fraction thereof: Single Faced Php100.00 Double Faced 150.00 b. Painted Billboards or signs for professionals, per square meter or fraction thereof. 100.00 c. Billboards, sign or advertisement for business and professionals painted on any building or structure where the business or profession is conducted, per square meter or fraction thereof. 50.00 d. In addition to the fees imposed under items a to c, for the use of electric or neon lights in billboards, per square meter or fraction thereof. 50.00 SECTION 76. Exemption from Payment of Fees . Signs, signboards, billboards, advertisements, including stick-outs, streamers, lighted signs, and other electronic media, posters, privilege panels, store signs, placards, price strips, buntings and the like, belonging to manufacturers or producers or professionals, but posted in any place other than the place where the business or profession is conducted, or displayed on delivery or other service and public utility vehicles, shall be exempt, such fee or charges provided in the preceding Section and other impositions that may be imposed by the municipality. SECTION 77. When to Pay the Fee . The fees levied in the preceding section shall be payable before any person shall display, maintain, or erect the advertising signs, signboards and billboards for which the fees are imposed. SECTION 78. Penalties . Any violation of the provisions of this Article shall be punished by a fine in accordance with the following schedule: First Offense Php1,000.00 Second Offense Php1,500.00 Third Offense Php2,500.00 ARTICLE L Permit Fee for Tricycle, Public Utility Jeepney and Bus Operation SECTION 79. Imposition of Fee . Operators of tricycles, public utility jeepneys and buses shall be required to apply permit for their operations in accordance to the following schedule: A. For Tricycle Operation Renewal New Applicant Franchise Fee Php150 Php1,000 Sticker Php30 Plate Php120 Tricycle for Private Use Registration Php150 Plate Php150 Private Tricycle, Kolong-Kolong and Motorbikes used in business Registration Php150 Plate Php150 B. For Jeepney and Bus Operation Public Utility Vehicle Public Vehicle Permit Conduction Sticker Jeepney Php100 Php50 Bus Php500 Php75 Parking Fee for JODA: Php200/per month/association SECTION 80. Time and Manner of Payment . The fee imposed in this Article shall be paid to the Municipal Treasurer within ten (10) days in case of units granted franchise by the Sangguniang Bayan or within January 20th of each year, in case of renewal. SECTION 81. Penalty for Late Payment . Failure to pay fee prescribed in this Article within the time required, shall subject the operator to a penalty of One Hundred Pesos (Php100), however, shall enjoy discount of Fifty Pesos (Php50) if the operator pay the required fees from January 1 to January 30. SECTION 82. Administrative Provisions . a. Tricycle Operation i. Tricycle operators shall submit the following requirements to the Office of the Transport Assistance Group of the Sangguniang Bayan: 1. Copy of Certificate of Registration and Official Receipt issued by Land Transportation Office (LTO) 2. Copy of Driver's License 3. Community Tax Certificate 4. Barangay Clearance 5. Certificate of Membership issued by the Operators and Tricycle Drivers' Association ii. A metal plate and sticker with a corresponding control number shall be issued by the Office of the Municipal Mayor for every tricycle unit, which was granted franchise by the Sangguniang Bayan for new units or paid its annual franchise fee. iii. The issuance of a metal plate shall be coordinated by the Office of the Transport Assistance Group, which keeps a registry of all tricycles for hire. b. Tricycle/Motorbikes for Private Use i. The owner shall submit the following to the Office of the Transport Assistance Group of the Sangguniang Bayan: 1. Copy of Certificate of Registration and Official Receipt issued by Land Transportation Office (LTO) 2. Copy of Driver's License 3. Community Tax Certificate 4. Barangay Clearance ii. A metal plate and sticker shall be issued by the Office of the Municipal Mayor. iii. The issuance of a metal plate shall be coordinated by the Office of the Transport Assistance Group, which keeps a registry of all tricycles/motorbikes for private use. c. For Jeepney and Bus Operation i. The owner shall submit the following to the Office of the Transport Assistance Group of the Sangguniang Bayan: 1. Copy of Certificate of Registration and Official Receipt issued by Land Transportation Office (LTO) 2. Community Tax Certificate 3. Copy of Driver's License 4. Certificate of JODA Membership 5. Certificate of Public Convenience from LTO 6. Barangay Clearance ii. A metal plate and conduction sticker shall be issued by the Office of the Municipal Mayor and duly coordinated by the Office of the Transport Assistance Group. SECTION 83. Penalty . Any violation of the provisions of this Article shall be punished by a fine in accordance with the following schedule: First Offense Php250 Second Offense Php500 Third Offense Php1,000 ARTICLE M Permit Fee for Excavation SECTION 84. Imposition of Fees . There shall be imposed the following fees on every person who shall make or cause to be made by excavation on public or private streets within this municipality. Amount of Fee For crossing streets with concrete pavement: 1. For crossing concrete pavement (minimum area 2.00 x .600m., 12 sq.m) Php5,000.00 2. For crossing across base of streets with Concrete pavement per linear meter (boring method) 500.00 For crossing concrete pavement with asphalt overlay: 1. Minimum fee Php750.00 2. Addition fee for each linear meter crossing the Street (minimum width of excavation, 0.80 m) 1,000.00 For crossing streets with asphalt pavement: 1. Minimum fee 750.00 2. Additional fee for each linear meter crossing the streets (minimum width of excavation, 0.80 m) 1,000.00 For crossing street with gravel pavement: 1. Minimum fee 150.00 2. Additional fee for each linear meter crossing the streets (minimum width of excavation, 0.30 m) 300.00 For crossing existing curbs and gutters resulting in the damage 150.00 For excavation along: 1. Concrete road shoulders 75.00 2. Asphalt road shoulders 50.00 3. Gravel road shoulders 25.00 Additional fee for every day of delay in excess of excavation period provided in the mayor's permit. 100.00 ARTICLE N Permit Fee on Film-making SECTION 85. Imposition of Fee . There shall be collected the following permit fee from any person who shall go on location-filming within the territorial jurisdiction of this municipality. Rate of Fee Per Filming a. Commercial movies Php2,000.00/film b. Commercial advertisements 1,000.00/film c. Documentary film 500.00/film d. Videotape coverage 100.00/coverage ARTICLE O Building Permit Fees SECTION 86. Prohibited Acts . No person, firm or corporation, including any agency or instrumentality of the government shall erect, construct, alter, repair, move, convert or demolish any building or structure or cause the same to be done without first obtaining a building permit therefore from the Building of this municipality. SECTION 87. Imposition of Fee . There shall be collected from each applicant for a building permit, fees pursuant to National Building Code Development Office (NBCDO) Memorandum Circular No. 01, Series of 2005, dated July 15, 2005 of the Department of Public Works and Highways. The Municipality of General Tinio, through the Municipal Building Official, shall automatically implement and impose, without need for a public hearing, the fees which may be prescribed by the Department of Public Works and Highways under a similar memorandum circular promulgated or issued in the future, revising the fees contained in NBCDO MC No. 01, series of 2005. SECTION 88. Time and Manner of Payment . The fees specified under this article shall be paid to the Municipal Treasurer upon application for a building permit from the Municipal Building Official. SECTION 89. Accrual of Proceeds . The eighty percent (80%) of the proceeds from building permit fees shall accrue to the general fund of this municipality, while the twenty percent (20%) shall be held in a trust fund to accrue to the National Government. SECTION 90. Administrative Provisions . The application for a building permit shall be in writing and on the prescribed form with the Office of the Building Official. Every application shall provide at least the following information: a. Description of the work to be covered by the permit applied for; b. Description and ownership of the lot on which the proposed work is to be done as evidenced by TCT and/or copy of the contract of lease over the lot if applicant is not the registered owner; c. The use or occupancy for which the proposed work is intended; d. Tax Clearance; e. Estimated cost of the proposed work; f. Valid Locational Clearance issued by the Zoning Administrator, and g. General drawing showing: i. Floor and roof plans ii. Foundation and footing plans iii. Transferee and longitudinal plans iv. Elevation v. Forming plans showing complete forming of the building or structure vi. Isometric view of plumbing lay out and vii. Detail of structure and architectural parts To be submitted together with such application are at least five sets of corresponding plans and specifications prepared, signed and sealed by a duly licensed architect or civil engineer in case of architectural and structural plans, by a registered mechanical engineer in case of mechanical plans, by a registered electrical engineer in case of electrical plans and by a licensed sanitary engineer or master plumber in case of plumbing or sanitary installation plans except in those cases exempted or not required by the Building Official under the Building Code. SECTION 91. Penalty . In case of violations, the applicable administrative fines and penal provisions of the Building code shall govern. ARTICLE P Regulatory Fees on Housing and Land Use Development SECTION 92. Imposition of Fees . There shall be collected the following fees from every applicant for: A. ZONING/LOCATIONAL CLEARANCE AMOUNT OF FEES 1. Residential Structures, single attached/detached, the Project Cost of which is: Php100,000.00 and below Php240.00 Over Php100,000.00 to Php200,000.00 Php480.00 Over Php200,000.00 480.00 + 1/10 of 1% in excess of Php200,000.00 2. Apartment/Dormitories, the Project Cost of which is: Php500,000.00 and below Php1,200.00 Over Php500,000.00 to Php1.0 M Php1,800.00 Over Php1.0 M to Php2.0 M Php3,000 Over Php2.0M Php3,000 + 1/10 of 1% cost in excess of Php2.0M 3. Institutional, the Project Cost of which is: Php2.0 M and below Php2,400.00 Over Php2.0 M Php2,400.00 + 1/10 of 1% of cost in excess of Php2.0 M. 4. Commercial, Industrial, Agro-Industrial, the project Cost of which is: Php100,000.00 and below Php1,000.00 Over Php100,000.00 to Php500,000.00 Php1,800.00 Over Php500,000.00 to Php1.0 M Php2,400.00 Over Php1.0 M to Php2.0 M Php3,600.00 Over Php2.0 M Php3,600.00 + 1/10 of 1% of cost in excess of Php2.0 M. 5. Special Uses/Special projects, the project cost of which is: Php2.0 M and below Php6,000.00 Over Php2.0 M Php6,000.00 + 1/10 of 1% of cost in excess of Php2.0 M. 6. Alteration/Expansion (Affected areas/cost of expansion only) Same as original application B. SUBDIVISION & CONDOMINIUM PROJECT/ACTIVITIES (UNDER PD 957) Approval of Subdivision Plan (Including Townhouses) 1. Preliminary Approval & Location Clearance (PALC)/Preliminary Subdivision Development Plan (PSDP) Php300/ha or fraction thereof Inspection Php1,200.00/ha Regardless of density 2. Final Approval and Development Permit Php2,400.00/ha Regardless of density Additional fee on Floor Area of Houses and building sold with lot 2.40/sq.m. Inspection Fee (Not Applicable for projects already inspected for PALC application) Php1,200.00/ha Regardless of density 3. Alteration Plan (Affected areas only) Same as Final Approval and Development Permit 4. Certificate of Completion Certificate Fee 180.00 Processing Fee Php2,400.00/ha Regardless of density 5. Extension of Time to Develop Inspection fee (Affected/unfinished area Only) C. PROJECTS UNDER BP 220 1. Subdivision 1. Preliminary Approval and Locational Clearance a. Socialized Housing 90.00/ha b. Economic Housing 180.00/ha Inspection Fee a. Socialized Housing 240.00/ha b. Economic Housing 1,200.00/ha 2. Final Approval and Development Permit Processing Fee a. Socialized Housing 600.00/ha b. Economic Housing 1,200.00/ha Inspection Fee c. Socialized Housing 240.00/ha d. Economic Housing 1,200.00/ha Inspection Fee e. Socialized Housing 240.00/ha f. Economic Housing 600.00/ha Projects already inspected by PALC application may not be charged of inspection fee 3. Alteration Plan (Affected areas only) Same as Final Approval and Development Permit 4. Building Permit (Floor Area of Housing Unit) 6.00/sq.m. 5. Extension of Time to Develop Filing Fee a. Socialized Housing 420.00 b. Economic Housing 600.00 Inspection Fee (affected/unfinished area) a. Socialized Housing 240.00/ha b. Economic Housing 600.00/ha 6. Certificate of Completion Certificate fee a. Social Housing 180.00 b. Economic Housing 300.00 Processing fee c. Socialized Housing 240.00/ha d. Economic Housing 600.00/ha 2. Approval of Farm lot Subdivision 1. Preliminary Approval and Locational Clearance 240.00/ha Inspection Fee 600.00/ha 2. Final Approval and Development Permit 1,200.00/ha Inspection Fee Projects already inspected by PALC application may not be charged of inspection fee 3. Alteration Plan (Affected areas only) Same as Final Approval and Development Permit 4. Extension of Time to Develop 420.00/ha Inspection Fee (affected areas only) 1,200.00/ha Certificate Fee 180.00/ha Processing Fee 1,200.00/ha D. APPROVAL OF MEMORIAL PARK/CEMETERY PROJECT/COLUMBARIUM 1. Preliminary Approval and Locational Clearance a. For Memorial Projects 600.00/ha b. For Cemeteries 240.00/ha c. Columbarium 3,000.00/ha Inspection Fees a. For Memorial Projects 1,200.00/ha b. For Cemeteries 240.00/ha c. Columbarium 14.40/sq.m. of GFA 2. Final Approval and Development Permit a. For Memorial Projects 2.40/sq.m. b. For Cemeteries 1.20/sq.m. c. Columbarium 240.00/floor 4.80/sq.m. of GFA 6.00/sq.m. of land area 3. Alteration Fee Same as Final Approval and Development Permit 4. Extension of Time to Develop Inspection fee (affected and unfinished areas only) a. For Memorial Projects 1,200.00/ha b. For Cemeteries 600.00/ha c. Columbarium 14.40/sq.m. of remaining GFA 5. Certificate of Completion Certificate Fee 180.00 Processing Fee a. For Memorial Projects 1,200.00/ha b. For Cemeteries 600.00/ha c. Columbarium 4.80/sq.m. of GFA E. OTHER TRANSACTION/CERTIFICATION 1. Zoning Certification 250.00 (for 1,000 sq.m. and below a. Built-up areas (Residential, commercial, institutional, special projects) 250.00 (for 1,000 sq.m. and below) b. Agricultural-agro-industrial Area 300.00 (for 1 hectare and below) 2. Zoning Clearance 150.00 SECTION 93. Administrative Provisions . No person, firm or corporation, including any agency or instrumentality of the government shall develop housing units, subdivisions, condominiums projects without first applying for such plan from the Office of the Zoning Administrator and from the Sangguniang Bayan of this municipality, pursuant to the National Building Code. SECTION 94. Penalty . Any violation of this Article shall be punished by a fine of one more than Two Thousand Five Hundred Pesos (Php2,500.00) and the applicable penal provisions of the National Building Code shall govern. ARTICLE Q Regulatory Fee for Reclassification of Agricultural Lands SECTION 95. Prohibited Acts . No person, natural or juridical, including agency or instrumentality of the government shall cause or introduce any improvement, alteration or conversion to the physical characteristics of his/her agricultural land situated within this municipality without first applying for reclassification from agricultural land into other use/s for such land and securing approval there from the Sangguniang Bayan and pay the fees and further secure conversion order from the Department of Agrarian reform. SECTION 96. Imposition of Fees . There shall be imposed on every person who applies from reclassification of his/her agricultural land situated within this municipality into their uses fees subject to the following schedule: AMOUNT OF FEE a. Inspection Fee i. Inspection of land to be performed by the Office of the Municipal Assessor shall be charged with: 1. Fee of Php250 for one (1) hectare or below 2. Fee of Php100 per additional hectare ii. P100 shall be charged for the inspection of land improvement and certification which shall be performed by the Office of the Municipal Agriculturist b. Transfer and Verification Fee: Transfer of Tax Declarations (TDs) from one person to another and verification assessment records shall be charged with the following: i. Transfer Fee: Php50 ii. Verification Fee Php100 c. True Copy of Tax Declaration/Certification of Property Holdings/No Improvements Records Certification: Php50 d. Reclassification Fee: i. Php200 Below-500 sq.m. ii. Php300 501 sq.m.-1,000 sq.m. iii. Php400 1,001 sq.m.-2,000 sq.m. iv. Php500 2,001 sq.m.-5,000 sq.m. v. Php1,000 5,001 sq.m.-1 hectare vi. Php2,000 above one hectare but not to exceed three (3) hectares vii. Php5,000 above three (3) hectares but not to exceed five (5) hectares viii. Divisible by 5 has above five (5) hectares e. Oath Fee Php50 SECTION 97. Time and Manner of Payment . The filing fee shall be paid to the Municipal Treasurer upon application for reclassification of agricultural land. The processing fee shall be paid to the Municipal Treasurer upon completion of the reclassification process and enactment of an ordinance for the purpose. SECTION 98. Administrative Provisions . Upon application with the Sangguniang Bayan, through the Office of the Secretary to the Sangguniang Bayan, the land owner shall submit the following documents in five (5) sets: 1. Request Letter 2. Photocopy of Land Title 3. Duly Notarized Special Power of Attorney issued by the land owner, if there is a representative 4. Photocopy of Tax Declaration 5. Photocopy of Proof of Realty Tax Payment for the Current Year/Tax Clearance 6. Certification from the Municipal Assessor, if improvements have been made 7. Inspection Report and Certification from the Office of the Municipal Agriculturist, that: a. Land is not classified as non-negotiable for conversion or reclassification under AO 20 (1992) b. Land ceases to be economically feasible and sound for agricultural purposes c. Land reclassification/conversion will not affect the 10% limitation requirement under R.A. 7160 8. Certification of Non-Tenancy from Municipal Agrarian Reform Officer, Department of Agrarian Reform (DAR) 9. Location Plan 10. Zoning Certification, based on approved CLUP Should the Sangguniang Bayan determines that the agricultural land sought to be reclassified ceases to be economically feasible and sound for other purposes, the Sangguniang Bayan shall enact an ordinances reclassifying the agricultural land into other uses, after proper consultation or presentation in a public hearing to be attended to by the affected sectors and concerned agencies or instrumentalities of the government. All areas which have been subjected under the comprehensive Land Reform Law and covered by CLOA and those which are declared non-negotiable under Administrative Order No. 20 shall not be subject to reclassification. SECTION 99. Penalty . Any violation of this Article shall be punished by a fine of one more than Two Thousand Five Hundred Pesos (Php2,500.00). ARTICLE R Permit Fee for the Storage of Flammable and Combustible Materials SECTION 100. Imposition of Fee . There shall be collected an annual fee for the storage of combustible materials at the rates as follows: a. Storage of gasoline, diesel, fuel, kerosene and similar products: i. 500 to 2,000 liters Php250 ii. 2,001 liters to 5,000 liters Php500 iii. 5,001 liters to 20,000 liters Php1,000 iv. 20,001 liters to 50,000 liters Php3,000 v. 50,001 liters to 100,000 liters Php5,000 b. Storage of combustible, flammable or explosive substance Php250 c. Substance not mentioned above Php250 SECTION 101. Time of Payment . The fees imposed on this Article shall be paid to the Municipal Treasurer upon application with the Office of the mayor for permit to store the aforementioned substance. SECTION 102. Administrative Provisions . No person shall keep or store at his place of business any of the following flammable, combustible or explosive substance without securing a permit therefore. Gasoline or naptha not exceeding the quantity of One Hundred (100) gallons, kept in and used by launches or motor vehicles shall be exempt from the Permit fee herein required. The Mayor shall promulgate regulations for the proper storing of said substance and shall designate the proper official and shall supervise therefore. ARTICLE S Permit Fee for Temporary Use of Roads, Streets, Sidewalks, Patios, Alleys, Plazas and Playgrounds SECTION 103. Imposition of Fees . There shall be fees imposed in this article at the rates as follows: a. For Construction Php100/sq.m. per week or fraction thereof b. Others Php20/sq.m. per day SECTION 104. Exemption . For charitable, religious and educational purposes, temporary use and/or occupancy of road, streets, plaza, sidewalk, patios, alleys and playgrounds is exempted from payment of permit fee provided a corresponding permit is secured prior to such use and/or occupancy. ARTICLE T Fees for the Use of Slaughter House SECTION 105. Imposition of Fees . There shall be fees imposed to persons who will avail services of the Slaughter House, at the rates as follows: PIG/HEAD FEE Choral Fee Php15 Inspection Fee Php15 Miscellaneous Fee Php55 Post Mortem Php13.50 Anti-Mortem Php1.25 COW/HEAD FEE Choral Fee Php20 Inspection Fee Php20 Miscellaneous Fee Php100 Post Mortem Php27 Anti-Mortem Php2.25 ARTICLE U Fees for Operating in Papaya Mall SECTION 106. Imposition of Fees . There shall be fees imposed to vendors operating in the Papaya Mall: Cash Ticket Fee Fish Section Php20 Meat Section Php20 Vegetable Section Php20 Fruit Section Php20 Native Rice Cake/Rice-based products Php20 Peanut/Corn Php20 Food stalls/Grilled Chicken, Fish, Pork Php20 CHAPTER 5 Municipal Service Fees ARTICLE A Secretary's Fees SECTION 107. Imposition of Fees . There shall be collected the following fees from every person requesting for copies of official records and documents from officers of the Municipality of General Tinio. AMOUNT (1) For every 100 words or fraction thereof, typewritten (not including the certificate and notation) Php50.00 (2) Where the copy to be furnished is in printed form in whole or in part, for each page (double this fee if there are two pages in a sheet) 50.00 (3) For each certificate of correctness (with seal of office) written on the copy or attached thereto 50.00 (4) For certifying the official act of a Municipal Judge or Other judicial certificate with seal 50.00 (5) For certified copies of any paper, record, decree, judgment or entry of which any person is entitled to demand and receive a copy (in connection with Judicial proceedings for each 100 words) 50.00 (6) Photocopy of any document, per page 50.00 ARTICLE B Municipal Civil Registry Fees SECTION 108. Imposition of Fees . There shall be collected the following fees for services rendered by the Office of the Municipal Civil Registrar of the Municipality of General Tinio: FEES A. Birth a. Service Fee for declaration of Live Birth within reglementary period of 30 days Php60 b. Service fee for Delayed Registration of Birth 2 months to 11 months minimum Php100 1 year to 5 years delayed Php150 6 years to 10 years delayed Php200 11 years to 15 years delayed Php250 16 years to 20 years delayed Php300 21 years to 30 years delayed Php400 31 years above delayed Php500 c. Certified true copy/machine copy of Certificate of Live Birth (per copy) Php60 d. Birth Certificate (record available from the book, destroyed record and no record available) Php60 B. Marriage a. Application of Marriage License (Filing and Processing Fee) One or both applicants is/are resident of the municipality and both Filipinos Php400 One of the applicant is a foreigner or resident of a foreign country Php3,000 b. Marriage License Fee Php50 c. Service Fee for Declaration of Certificate of Marriage Php60 d. Service Fee for delayed registration of marriage (after reglementary period regardless of length of delay) Php300 e. Marriage Certification (Records available from the book, destroyed record and no record) Php60 f. Certified true/machine copy of certificate of marriage (per copy) Php60 g. Marriage counseling/family planning fee Php60 C. Death a. Registration of Death Php60 b. Service for delayed Registration of Death Php300 c. Burial permit (Child/adult) Php150 d. Transfer permit fee (transfer of cadaver to another municipality/province) Php150 e. Death Certificate (record available, destroyed record and no available record) Php60 f. Certified true/machine copy of Certificate of Death Php60 D. Registration of Legal Instrument a. Affidavit of legitimation Php300 b. Affidavit of Acknowledgement/Admission of Paternity Php300 c. Legal Capacity to Contract Marriage Php300 d. Affidavit to use the Surname of Father (R.A. 9255) Php300 E. Annotation of Judicial Decrees/Court Order a. Annulment of marriage Php500 b. Legal separation/divorce Php500 c. Adoption Php300 d. Other court decrees/decision Php300 F. Others a. Affidavit fee Php50 b. Notarial/Oath Fee Php50 c. Indorsement fee Php200 d. Certificate of Finality (R.A. 9048) Php100 e. Processing Fee for R.A. 9048 Php300 f. Supplemental Report Fee Php100 g. Out of Town registration Php300 SECTION 109. Exemptions . The above fees shall not be collected in the following cases: a. Issuance of certified copies of documents for official use at the request of a competent court or other government agencies. b. Issuance of birth certificate of children reaching school age when such certificates are required for admission to the primary grades in a public school. c. Request of public school heads for athletic purposes. d. Indigent and cultural minorities. e. Burial permit of a pauper, per recommendation of the Municipal Mayor. SECTION 110. Time of Payment . The fees shall be paid to the Municipal Treasurer before registration of a document or issuance of the license or certified copy of a local registry or document. ARTICLE C Filing Fee for Correction of Clerical or Typographical Errors and Change of First Name or Nickname SECTION 111. Imposition of Fees . There shall be collected filing fees from petitioners upon application for correction of clerical or typographical errors and change of first name or nickname, as follows: FILING FEES AMOUNT a. Petition for Correction of Clerical or Typographical errors in the Civil registry documents of General Tinio MCR (R.A. 9048) Php1,000.00 b. Petition for Change of First Name or Nickname 3,000.00 c. Petition for Gender/Date of Birth (R.A. 10172) 3,000.00 SECTION 112. Time of Payment . The fees imposed in this Article shall be paid to the Municipal Treasurer upon filing of petition with the Municipal Civil Registrar of the Municipality of General Tinio together with the supporting papers as may be required by the Municipal Civil Registrar. SECTION 113. Administrative Provisions . a. Petition for correction of clerical or typographical errors in the civil register shall not include errors that involve the change of nationality, age, status or sex of the petitioner. b. When a person is minor or physically or mentally incapacitated, the petition, may be filed on his behalf by his spouse, or any of his children, parents, brothers, sisters, grandparents, guardians, or persons duly authorized by law. c. Only the first name of a person appearing in his birth certificate shall subject of a petition for change of first name. d. An indigent petitioner shall be exempted from the payment of filing fee upon presentation of a certificate from the MSWDO of General Tinio. e. When petitioner files petition for correction of clerical error, simultaneously with a petition for change of first name, involving the same document, the petitioner shall pay only the amount corresponding to the fee for change of first name. f. The petitioner shall pay only the amount corresponding to the fee for correction of clerical errors, regardless of the number of clerical errors to be corrected, if only one document is involved. g. Only one document shall be the subject of a petition even if there are various clerical errors to be corrected. Conversely, if there are several documents to be corrected, there should also several petitions corresponding to the number of documents. Hence, the filing fee to be collected shall correspond to the number of petitions filed. h. The correction of clerical or typographical error shall be availed of only once with respect to a particular entry or entries in the same civil registry record. However, with regard to the change of first name or nickname in the birth certificate, the privilege shall be availed for only once. ARTICLE D Municipal Service Fees SECTION 114. Imposition of Fees . There shall be collected a service fee from every person requesting any copies of official records and documents and the use of any services and properties from different offices of the Municipality of General Tinio: Fee per Annum Fire Clearance Fee Php100 Inspection Fee Php150 Business Plate Php300 Business Sticker Php75 Certificate of No Business Php50 Certified true photocopy of Business Permit Php75 Certification of Termination of Business Php100 Tax Clearance Php75 Solemnization of Marriage by the Municipal Mayor Php400 Affidavit Fee Php50 Mayor's Clearance Php50 Certified photocopy of Mayor's Clearance Php30 Police Clearance (Local) Php50 Police Clearance (Abroad) Php50 Certificate of employment Php20 Service Record Php20 Use of Coaster Php5,000/day outside Nueva Ecija Php2,500/day within Nueva Ecija Use of Gymnasium Php500/half day Php200/per hour for night use The following cases shall be exempt from the payment of clearance fees: 1. For issuance of police clearance and mayor's clearance certificates for scholarship and study grants, and 2. For issuance of official use of barangay officials. SECTION 115. Time of Payment . The service fees provided in this Article shall be paid to the Municipal Treasurer upon application for the clearance certificates. ARTICLE E Medical and Dental Service Fees SECTION 116. Imposition of Fees . There shall be collected a service fee from persons who seek medical and dental services from the General Tinio Municipal Health Center, as follows: FEES Laboratory CBC Php60 Urinalysis Php40 Fecalysis Php40 Platelet Count Php80 Fasting Blood Sugar Php80 Vaginal Smear Php100 Dental Php100 Medical Certification Medico Legal cases Php150 Medical certificate for employment Php100 Medical certificate Clearance Php50 Health Card Php50 Sanitary Permit Php150 Animal Bite Center Category II Rabies Exposure Php300/per schedule of Active Rabies Vaccine Category III Rabies Exposure Php300/per schedule of Active Rabies Vaccine and P40/per kilo body weight of patient of Passive Rabies Immuno-globulin Other Services Exhumation Fee Php100 Water Analysis for Private Refilling Station Php100 Insertion of IUD Php200 Condoms Php15/for every 3 pieces Pills Php20/pack Injectable/DMPA Php125 Lying-in Php1,600/per delivery Physical Therapy Clinic Php100 New Born Screening Php650 SECTION 117. Time of Payment . The fee imposed in this Article shall be paid to the Municipal Treasurer before the medical or dental service is made with the patient and the medical certificate is issued. SECTION 118. Administrative Provisions . a. Individuals engaged in an occupation or working in establishments, the nature of which occupation or business is in connection with the preparation of food or foodstuffs, whether cooked or in raw form, are hereby required to undergo a physical examination once every six (6) months. b. Owners, managers or operators of the establishments shall ensure that their employees undergo physical and medical examinations and that certificate to their being fit to work have been issued. c. The Municipal Health Officer shall keep a record of physical and other health examinations conducted and copies of medical certificates issued indicating the name of the applicant, the date and the purpose for which the examination was made. d. Owners or operators of establishments who employ the services of persons who do not undergo physical examination shall face the consequences of revocation of business license and/or closure of establishment. ARTICLE F Sanitary Inspection Fees SECTION 119. Imposition of Fees . There shall be collected annually from owners or operators of business establishment the corresponding sanitary inspection fees for the purpose of safeguarding and enforcement of Sanitation Code of the Municipality of General Tinio as provided by Municipal Ordinance No. 004-s-2011, as follows: FEE For House for Rent Php150 For each Business, Industrial or Agricultural Establishment: With an area of less than 25 sq.m. Php75 With an area of more than 25 sq.m. but less than 100 sq.m. Php150 With an area of more than 100 sq.m. but less than 200 sq.m. Php250 With an area of more than 200 sq.m. but less than 500 sq.m. Php300 With an area of more than 500 sq.m. but less than 1,000 sq.m. Php350 With an area of more than 1,000 sq.m. Php400 SECTION 120. Time and Manner of Payment . The fees imposed in this to the Municipal Treasurer after a sanitary inspection of the establishment has been conducted but prior to the issuance of the sanitary inspection certificate by the sanitary Inspector and the Municipal Health Officer, and upon renewal of the same every year thereafter within the first twenty (20) days of January. SECTION 121. Surcharge for Late Payment . Failure to pay the fees of this Article within the prescribed period shall subject the taxpayer to a surcharge to be paid at the same time and in the same manner as the amount of fee due. ARTICLE G Service Fees for Garbage Collection SECTION 122. Imposition of Fees . There shall be collected from every owner or operator of a business establishment an annual collection fee, in accordance with the following schedule: Fees Manufacturers, Millers, Assemblers, Processors and Similar Business Php500 Hotels, Apartments, Motels, and Lodging Houses Php500 Restaurants, Bars, Cafes and Eateries Php500 Hospitals, Clinics, Laboratories and similar businesses Php500 Residential Php300 Other businesses not mentioned above Php300 SECTION 123. Time of Payment . The fees imposed in this Article shall be paid in advance on or before the 10th day of every month to the Municipal Treasurer or his duly authorized representative who shall collect the said fees from the owners or operator of establishments. SECTION 124. Administrative Provision . The administration of this Article shall be governed by the provisions of Municipal Ordinance No. 02-S-2011 or the "Ordinance Enacting the Comprehensive Solid Waste Management Code of the Municipality of General Tinio, Nueva Ecija." SECTION 125. Surcharge for Late Payment . Failure to pay the fees imposed in this Article within the prescribed period shall subject the taxpayer to a surcharged 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 amount of fee due. ARTICLE H Fire Safety Inspection Fee (Sections 12 & 13 of PD No. 1185 of the Fire Code of the Philippines) SECTION 126. Imposition of Fees . There shall be collected an annual Fire Safety Inspection Fee, which shall be treated as trust Fund and remitted to the National Treasury, at the rate and from the following: a. Ten percent (10%) of all fees charged by the Municipal Building Official, or by the Municipality of General Tinio in the granting of pertinent licenses or permits; b. One-tenth of one percent (0.1%) of the verified estimated value of the building or structure to be erected, from the owner thereof, but not to exceed Fifty Thousand Pesos (Php50,000.00), one half to be paid prior to the issuance of the building permit, and the balance, after final inspection and prior to the issuance of the used and occupancy permit. c. One-hundredth of one percent (0.01%) of the assessed value of buildings or structures annually payable upon payment of the real estate tax, except on structures used as single family dwellings. SECTION 127. Time of Payment . The fee imposed herein shall be paid within the first twenty (20) days of January of each year, in the case of business establishments applying for renewal of license, and in the case of new establishments, to be paid at the same time by which license fees and charges shall be paid. SECTION 128. Surcharge for Late Payment . Failure to pay the fee prescribed in this Article shall subject the owner/proprietor of the business establishment to a surcharge of twenty five percent (25%) of the original amount of fee due, such surcharge to be paid at the same time and in the same manner as the fee due. SECTION 129. Administrative Provision . Any person who shall (a) establish, operate or conduct any business or activity; or (b) cause to be constructed any structure or building; or (c) pay the annual real estate tax on buildings or structures, not otherwise used as single family dwellings, in the Municipality of General Tinio shall first obtain a Fire Safety Inspection Clearance from the Fire Marshall or Chief of the General Tinio Municipal Fire Services and pay the fee therefore and all the business taxes license fees imposed thereon. The Fire Marshall or Chief of the General Tinio, Municipal Fire Services shall issue a Fire Safety Inspection Clearance, upon inspection of the establishment and upon compliance with the provisions of the Fire Code of the Philippines. SECTION 130. Penalty . Violation of any of the provisions of this Article shall punished by a fine not exceeding Two Thousand Five Hundred Pesos (Php2,500.00), or closure of business, or both, at the discretion of the Court. CHAPTER 6 Regulations on Quarry Activities SECTION 131. Definition of Terms . For the purpose of this Ordinance, the following terms shall mean: Quarry Operators are those who engage in extracting quarry resources; Quarry Resources refers to any common rock, sand, gravel, earth boulders or other mineral substances such as, but not limited to, andesite, basalt, conglomerate, coral sand, diatomaceous earth, diorite, decorative stones, gabbro, granite, limestone, marble, marl, red burning clays for potteries and bricks, rhyolite, rock phosphate, sandstone, serpentine, shale, tuff, volcanic cinders, and volcanic glass extracted from public lands or from beds of rivers, lakes, stream, creeks, and other parts of public domain within the territorial jurisdiction of the Municipality of General Tinio; Local Social Development and Management Programs (LSDMP) refers to the five-year plan to be implemented by the Local Government Unit that aims at improving the living standards of the host and neighboring communities by creating responsible, self-reliant resource-based communities capable of developing, implementing and managing community development programs, projects, and activities in a manner consistent with the principle of people empowerment; Host and Neighboring Communities Host Community refers to the people living at the barangay/s where the quarry operation is located and the neighboring communities refer to the people living at the barangay/s, which are adjacent to the Host Community; Environmental Obligations refer to the obligation of the contractors and permit holders/lessees in protecting and preserving the environment by conducting best practices in environmental management thru, but not limited to: environmental impact assessment, environmental protection and enhancement program, environmental work program and restoration and maintenance programs. SECTION 132. Imposition of Fees . Any person, entity or company who will engage in the activity or business of hauling or transporting, delivering and dumping of gravel, sand, soil or any quarry resources from its source to its destination within the territorial jurisdiction of the Municipality of General Tinio shall need to comply with all requirements prescribed herein: a. Registration and Securing Mayor's Permit and Business Permit Before any activity of hauling of quarry resources in this municipality, every person or operator, from within or outside the municipality, shall need to secure business and Mayor's Permit and shall need to register his/their hauling trucks with the Municipal Treasurer's Office. b. Imposition of Fees Fees and charges herein imposed shall be due and payable to the Municipal Treasurer or his duly authorized representative before any quarry hauling operation commence: 1. There shall be collected a Mayor's Permit Fee of 500.00 for every P50,000.00 based on capital and a Registration Fee of P250.00 per truck for the issuance of color-coded quarry conveyance sticker. The fee shall be due and payable to the Municipal Treasurer upon application of permit to the Municipal Mayor on or before the 20th day of January of every year. 2. The following fees and charges schedule shall be imposed to every hauling operation activity of hauling trucks: TYPE OF HAULING TRUCK SCOPE OF OPERATION Mini-Dump Truck with 5 cubic meters load capacity and below Operating within the municipality for domestic use P50 P30 P70 Road maintenance LSDMP IEC/environmental obligations P150.00 Six by Six Truck with 6-8 cubic meters load capacity Operating within the municipality for domestic use P75 P50 P125 Road maintenance LSDMP IEC/environmental obligations P250.00 Dump Truck with 9-14 cubic meters load capacity Operating within the municipality for domestic use P100 P100 P300 Road maintenance LSDMP IEC/environmental obligations P500.00 Dump Truck Exporting quarry resources outside the municipality for commercial and industrial use, whether residents or non-residents of the municipality P300 P200 P500 Road maintenance LSDMP IEC/environmental obligations P1,000.00 SECTION 133. Regulation on Hauling Gravel, Sand, Soil and Other Quarry . 1. The hauler shall need to secure hauling slip which is duly accomplished by the quarry operators for every trip it makes to the quarry site. The said accomplished hauling slip shall be presented to Municipal Environment Natural Resources Officer or his designated representative who shall be stationed at the checkpoint. 2. Each hauling truck shall be loaded with aggregates not more than 14 cubic meters in volume. 3. The loaded aggregates shall be covered and tightly secured with safety nets or tough plastic material or lona. 4. The hauler make sure that the loaded aggregates are already drained and without any dripping before it will be transported to its destination. 5. The prescribed schedule for transporting, delivering and dumping of quarry resources is from 8:00 in the morning to 4:30 in the afternoon. No trucks loaded with any quarry resources shall be allowed to pass through or travel in main streets and auxiliary streets within the municipality before or after the prescribed hauling schedule. SECTION 134. Collection and Disposition of Fines, Fees and Charges . a. Payment of fees, charges and fines for violation of this ordinance shall be made at the Municipal Treasurer's Office on weekdays and at an authorized Municipal Government Office on weekends. b. The fees, charges and fines collected in violation of this ordinance shall accrue in favor of the following: i. Eighty percent (80%) to the Municipality to be utilized for the implementation of municipal road maintenance and rehabilitation, information and education campaign on environmental protection, programs on environmental protection, enhancement, social assistance and development programs and to the enforcement of this Ordinance. ii. Twenty percent (20%) to the Barangay to be utilized for the improvement and rehabilitation of barangay roads of the host community. SECTION 135. Penalty . For every violations of the provision of this Ordinance shall be punished and fined as follows: First Offense P500.00/Warning Second Offense P1,500.00 and suspension of Mayor's Permit/Business Permit Third Offense P2,500.00 and cancellation of Mayor's Permit/Business Permit and 30 days imprisonment at the discretion of the court CHAPTER 6 n General Administrative Provisions ARTICLE A Collection and Accounting of Municipal Taxes and Other Impositions SECTION 136. Tax Period . Unless otherwise provided in this Ordinance, the tax period for all local taxes, fees, and charges imposed under this Ordinance shall be the calendar year. SECTION 137. Accrual of Tax . Unless otherwise provided in this Ordinance, all taxes and charges imposed herein shall accrue on the first (1st) day of January of each year. However, new taxes, fees, charges, or charges in the rate of existing taxes, fees or charges, shall accrue on the first (1st) day of the next quarter following the effectivity of the Ordinance imposing such new levies or taxes. SECTION 138. Time of Payment . Unless specifically provided herein, all taxes, fees, and charges imposed in this Ordinance shall be paid within the first twenty (20) days of January or each subsequent quarter as the case may be. SECTION 139. Surcharge for Late Payment . Failure to pay the tax described in this Article within the time required shall subject the taxpayer to a surcharge of twenty-five percent (25%) of the original amount of tax due, such surcharge to be paid at the same time and in the same manner as the tax due. SECTION 140. Interest on Unpaid Tax . In addition to the surcharge imposed herein, where the amount of any other revenue due to the municipality except voluntary contributions or donations, is not paid on the date fixed in the ordinance, or in the contract, expressed or implied, or upon the occurrence of the event which has given rise to its collection, there shall be collected as part of that amount an interest at the rate not to exceed two percent (2%) per month from the date it is due until it is paid, but in no case shall the total interest on the unpaid amount or a portion thereof exceed thirty-six (36) months. Where an extension of time for the payment of the tax has been granted and the amount is not paid in full prior to the expiration of the extension, the interest above-mentioned shall be collected on the unpaid amount from the date it becomes originally due until fully paid. SECTION 141. Collection . Unless otherwise specified, all taxes, fees and charges due to this municipality shall be collected by the Municipal Treasurer or his duly authorized representatives. Unless otherwise specifically provided in this Ordinance or under existing laws and ordinances, the Municipal Treasurer is hereby authorized, subject to the approval of the Municipal Mayor, to promulgate rules and regulations for the proper and efficient administration and collection of taxes, fees and charges herein levied and imposed. SECTION 142. Issuance of Receipts . It shall be the duty of the Municipal Treasurer or his authorized representative to issue the required official receipt to the person paying the tax, fee or charge wherein the date, amount, name of the person paying and the account for which is paid, are shown. The Ordinance Number and the specific section thereof upon which collections are based shall variably be indicated on the face of all official receipts acknowledging payment of taxes, fees or charges. SECTION 143. Record of Persons Paying Revenue . It shall be the duty of the Municipal Treasurer to keep a record, alphabetically arranged and open to the public inspection during office hours, of the names of all persons paying municipal taxes, fees and charges. He shall, as far as practicable, establish and keep current the appropriate tax roll for each kind of tax, fee or charge provided in this Ordinance. SECTION 144. Accounting of Collections . Unless otherwise provided in this Ordinance and other existing laws and ordinances, all monies collected by virtue of this Ordinance shall be accounted for in accordance with the provisions of existing laws, rules and regulations are credited to the general Fund of the Municipality. SECTION 145. Examination of Books of Accounts . The Municipal Treasurer shall, by himself or through any of his deputies duly authorized in writing, examine the books of accounts and other pertinent records of the business establishments doing business within the municipality, and subject to municipal taxes, to ascertain, assess and collect the true and correct amount of the tax due from the taxpayer concerned. Such examination shall be made during regular business hours once every year for every tax period, which shall be the year immediately preceding the examination. Any examination conducted pursuant to the provisions of this Section shall be certified to by the examining official and such certificate shall be made of record in the books of accounts of the taxpayer concerned. In case the examination herein authorized is to be made by a duly authorized deputy of the Municipal Treasurer, there shall be written authority issued to the former which shall specifically state the name, address and business of the taxpayer whose books of accounts and pertinent records are to be followed in conducting the same. For this purpose, the records of the Revenue District Office of the Bureau of Internal Revenue shall be made available to the Municipal Treasurer, his deputy or duly authorized representative. The forms and the guidelines to be observed for the proper and effective implementation of this Section shall be those prescribed by the Department of Finance. SECTION 146. Accrual to the General Fund of Fines, Costs, and Forfeitures . Unless otherwise provided by law or ordinance, fines, costs, forfeitures, and other pecuniary liabilities imposed by the court for violation of any municipal ordinance shall accrue to the General Fund of the municipality. SECTION 147. Automatic Adjustment of Taxes . Taxes collected by the Municipal Treasurer under this Code shall be automatically increased at the rate of ten percent (10%) every five (5) years, without the need to present the adjusted rates to public hearing. ARTICLE B Civil Remedies for Collection of Revenues SECTION 148. Local Government's Lien . Local taxes, fees, charges and other revenues herein provide constitute a lien, superior to all liens, charges or encumbrances in favor of any person, enforceable by appropriate administrative or judicial action, not only upon any property or rights therein which may be subject to lien but upon also property used in business, occupation, practice of profession or calling, or exercise of privilege with respect to which the lien is imposed. The lien may only be extinguished upon full payment of the delinquent local taxes, fees, and charges including related surcharges and interest. SECTION 149. Civil Remedies . The civil remedies for the collection of local taxes, fees or charges, and related surcharges and interest resulting from delinquency shall be: By the administrative action through of goods, chattels 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 to levy upon real property and interest in or rights to real property; And by judicial action. Either of these remedies or all may be pursued concurrently or simultaneously at the discretion of the Municipal Treasurer. SECTION 150. Distraint of Personal Property . The remedy by distraint shall proceed as follows: Seizure . Upon failure of the person owing any local tax, fee or charge to pay the same at the time required, the Municipal Treasurer or his deputy may, upon written notice, seize of confiscate any personal property belonging to the person or any personal property subject to the lien, in sufficient quantity to satisfy the tax fee of charge in question. Together with the increment thereto incident to delinquency and the expenses of seizure. In such case, the Municipal Treasurer or his deputy shall issue duly authenticated certificate based upon the records of this office showing the fact of delinquency and the amount of tax fee of charge and penalty due, such certificate shall serve as sufficient warrant for the distraint of personal property aforementioned subject to the taxpayer's right to claim exemption under the provisions of existing laws. Distrained personal property shall be sold at public auction in the manner herein provided by. Accounting of Distrained Goods . The officer executing the distraint shall make or cause to be made an account of the goods, chattels or effects distrained, a copy of which signed by himself shall be left either with the owner or person from whose the possession the goods, chattels or effects are taken, or at the dwelling or place of business of that person and with someone of suitable age and discretion, to which list shall be added a statement of the sum demanded and a note of the time and place of sale. Publication . The officer shall forthwith cause a notification to be exhibited in not less than three (3) conspicuous places in the territory of the local government units where the distraint is made; specifying the time and place of sale, and the articles distrained. The time of sale shall not be less than twenty (20) days after notice to the owner or possessor of the property as above specified and the publication or posting of the notice. One place for the posting of the notice shall be at the Office of the Municipal Mayor. Release of Distrained Property upon Payment Prior to Sale . If not any time prior to the consummation of the sale, all proper charges are paid to the officer conducting the same, the goods or effects distrained shall be restored to the owner. Procedure of Sale . At the time and place fixed in the notice, the officer conducting the sale shall sell the goods or effects so distrained at public auction to the highest bidder for cash. Within five (5) days after the same, the Municipal Treasurer, shall make a report of the proceedings in writing to the Municipal Mayor. Should the property distrained be not disposed of within one hundred and twenty (120) days from the date of distraint, the same shall be considered as sold to the local government unit concerned for the amount of the assessment made thereon by the Committee on Appraisal and to the extent of the same amount, the tax delinquencies shall be canceled. Said Committee on Appraisal shall be composed of the Municipal Treasurer as chairman, with a representative of the Commission on Audit and the Municipal Assessors as Members. Disposition of Proceeds . The proceeds of the sale shall be applied to satisfy the tax including the surcharges, interest and other penalties incident to delinquency, and the expenses of the distraint and sale. The balance 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 expenses of the seizure and preservation of the property pending the sale, and no charge shall be imposed for the services of the local officer or his representative. Where the proceeds of the sale are insufficient to satisfy the claim, other property may, in like manner, be distrained until the full amount due, including all expenses is collected. Levy on Real Property . After the expiration of the time required to pay the delinquency 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 Municipal Treasurer, shall prepare duly authenticated certificate showing the name of the tax payer and the amount of the tax, fee or charge, and penalty due from him, said certificate shall operate with the force of a legal execution throughout the Philippines. Levy shall be affected by writing upon said certificate of 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 Register of Deeds of the municipality who shall annotate the levy in the tax declaration and certificate of title of the property, respectively, and the delinquent taxpayer, or if he be absent from the municipality, to his agent or the manager of the business in respect to which the liability arose, or if there be none, to the occupant of the property in question. In case the levy on real property is not issued before or simultaneously with the warrant of distraint on personal property, and the personal property of the taxpayer is not sufficient to satisfy his delinquency, the Municipal Treasurer, shall within thirty (30) days after execution of the distraint, proceed with the levy on the taxpayer's real property. A report on any levy shall, within ten (10) days after receipt of the warrant, be submitted by the levying officer to the Sangguniang Bayan. Penalty for failure to issue and Execute Warrant . Without prejudice to criminal prosecution under the Revised Penal Code and other applicable laws, the Municipal Treasurer, if he fails to issue or execute the warrant distraint or levy after the expiration of the time prescribed, or if he is found guilty of abusing the exercise thereof by competent authority, shall be automatically be dismissed from the service after due notice and hearing. Advertisement and Sale . Within thirty (30) days after levy, the Municipal Treasurer shall proceed to publicily advertise for sale or auction the property or a usable portion thereof as may be necessary to satisfy the claim and cost of sale, and such advertisement shall cover a period of at least thirty (30) days, it shall be effected by posting a notice at the main entrance of the 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 municipality. The advertisement shall contain the amount of taxes, fees or charges, and penalties due thereon, and the time and place of sale, the name of taxpayer against whom the taxes, fees or charges are levies, and a short description of the property to be sold. At any time before the date fixed for the sale, the taxpayer may stay the proceeding by paying the taxes, fees, charges, penalties and interests. If he fails to do so, the sale shall proceed and shall be held either at the main entrance of the municipal hall or on the property to be sold, or at any place as determined by the Municipal Treasurer conducting the sale and specified in the notice of sale. Within thirty (30) days after the sale, the Municipal Treasurer or his deputy shall make a report of the sale to the Sangguniang Bayan, and which shall make from part of his records. After consultation with the Sangguniang Bayan, the Municipal Treasurer shall make and deliver to the purchaser a certificate of sale, showing proceedings of the sale, describing the property sold, stating the name of the purchaser and setting out the exact amount of all taxes, fees, charges and related surcharges, interests, or penalties: Provided, however, that any excess in the proceeds of the sale over the claim and cost of sales shall be turned over to the owner of the property. The Municipal Treasurer may, by a duly approved ordinance, advance an amount sufficient to defray the costs of collection by means of the remedies provided for in this Ordinance, including the preservation or transportation in case of personal property, and the advertisement and subsequent sale, in cases of personal and real property including improvements thereon. Redemption of Property Sold . Within one (1) year from the date of sale, the delinquent taxpayer or his representative shall have the right to redeem the property upon payment to the Municipal Treasurer of the total amount of taxes, fees or charges and related surcharges, interests or penalties from the date of delinquency to the date of sale, plus interest of not more than two percent (2%) per month on the purchase price from the date of purchase to the date of redemption. Such payment shall invalidate the certificate of sale issued to the purchaser and the owner shall be entitled to a certificate of redemption from the Municipal Treasurer or his representative. The Municipal Treasurer or his deputy upon surrender by the purchaser of the certificate of sale previously issued to him, shall forthwith return to the latter the entire purchase price paid by him plus the interest of not more than two percent (2%) per month herein provided for, the portion of the cost of sale and other legitimate expenses incurred by him, and said property thereafter shall be free from the lien of such taxes. Fees or charges and other related surcharges, interests 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. Final Deed of Purchase . In case the taxpayer fails to redeem the property as provided herein, the Municipal Treasurer shall execute a deed conveying to the purchaser so much of the property as has been sold, free from liens of any taxes, fees, charges, and related surcharges, interests and penalties. The deed shall sufficiently recite all the proceedings upon which the validity of the sale depends. Purchase of the Property by the Municipality for Want of Bidder . In case there is no bidder for the real property advertised for sale as provided herein or if the highest bid is for an amount insufficient to pay the taxes, fees or charges, related surcharges, interests, penalties and cost, the Municipal Treasurer shall purchase the property on behalf of the municipality to satisfy the claim and within two (2) days thereafter shall make a report to 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 this municipality 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 representative, may redeem the property by paying to the Municipal Treasurer the full amount of the taxes, fees, charges and related surcharges, interests 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 municipality. Resale of Real Estate Take for Taxes, Fees or Charges . The Sangguniang Bayan may, by a duly approved ordinance, and upon notice of not less than twenty (20) days, sell and dispose of the real property acquired the preceding paragraph at public auction. The proceeds of the sale shall accurate to the general fund of this municipality. Collection of Delinquent Taxes, Fees, Charges or Other Revenues Through Judicial Action . The municipality may enforce the collection of delinquent taxes, fees, charges or other revenues by civil action in any amount of competent jurisdiction. The civil action shall be filed by the Municipal Treasurer within the period prescribed in Section 194 of the Republic Act No. 7160, as implemented under Article 284 of the Implementing Rules and Regulations (IRR). Further Distraint or Levy . The remedies by distraint and levy may be repeated if necessary until the full amount due, including all expenses is collected. Personal Property Exempt from Distraint of Levy . The following property shall be exempt from distraint and the levy, attachment or execution thereof for delinquency in the payment of any local tax, fee or charge, including the related surcharge and interest: Tools and the implements necessarily used by the delinquent taxpayer in the trade or employment; One (1) horse, cow, carabao, or other beast of burden, such as the delinquent taxpayer may select, and necessarily used by him in his occupation; His necessary clothing, and that of all his family; Household furniture and utensils necessary for housekeeping and used for that purpose by the delinquent taxpayer, such as he may select, of a value not exceeding Ten Thousand Pesos (Php10,000.00); Provisions, including crops, actually provided for individual or family use sufficient for four (4) months; The professional libraries of doctors, engineers, lawyers and judges; One fishing boat and net, not exceeding the total value of Ten Thousand Pesos (Php10,000.00), by the lawful use of which a fisherman earns his livelihood, and any material or article farming part of a house or improvement of any real property. ARTICLE C Taxpayer's Remedies SECTION 151. Periods of Assessment and Collection . Local taxes, fees or charges shall be assessed within five (5) years from the date they became due. No action for the collection of such taxes, fees or charges, whether administrative or judicial, shall be instituted after the expiration of such period: Provided, the taxes, fees or charges which have accrued before the effectivity of the Local Government Code of 1991 may be assessed within the period of five (5) years from the date they became due. In case of fraud or intent to evade the payment of taxes, fees or charges, the same may be assesses within ten (10) years from discovery of the fraud or intent to evade payment. Local taxes, fees or charges may be collected within five (5) years from the date of assessment by administrative or judicial action. No such action shall be instituted after expiration of said period: Provided, however, the taxes, fees, and charges assessed before the effectivity of the LGC of 1991 may be assessed within a period of three (3) years from the date of assessment. The running of the periods of prescription provided in the preceding paragraphs shall be suspended for the time during which: The treasurer is legally prevented from the making the assessment of collection; The taxpayer requests for a reinvestigation and executes a waiver in writing before expiration of the period within which to assess or collect; and The taxpayer is out of the country or otherwise cannot be located. SECTION 152. Protest of Assessment . When the Municipal Treasurer or his duly authorized representative finds that correct taxes, fees or charges have not been paid, he shall issue a notice of assessment, stating the nature of the tax, fee or charge, the amount of deficiency, the surcharges, interests and penalties. Within sixty (60) days from the receipt of the notice of assessment, the taxpayer may file a written protest with the Municipal Treasurer contesting the assessment; otherwise, the assessment shall become final and executor. The Municipal Treasurer shall decide the protest within sixty (60) days from the time of its filing. In cases where the protest is denied, the taxpayer shall have thirty (30) days from the receipt of denial or from the lapse of the sixty-day period prescribed herein within which to appeal with the court of competent jurisdiction otherwise the assessment becomes conclusive and unappealable. SECTION 153. Claim for Refund of Tax Credit . No case or proceeding shall be maintained in any court for the recovery of any tax, fee, or charge erroneously or illegally collected until a written claim for refund or credit has been filed with the Municipal Treasurer. No case or proceeding shall be entertained in any court after the expiration of two (2) years from the date of payment of such tax, fee, or charge, or from the date the taxpayer is entitled to a refund or credit. SECTION 154. Legality of this Code . Any question on the constitutionality or legality of this Ordinance may be raised on appeal within thirty (30) days from the effectivity thereof to the Secretary of Justice who shall render a decision within sixty (60) days from the date of receipt of the appeal: Provided, however, that such appeal shall not have the effect of suspending effectivity of this Ordinance and the accrual and payment of the tax, fee, or charge levied herein. Provided finally, that within thirty (30) days after the receipt of the decision or the lapse of the sixty-day period without the Secretary of Justice acting upon the appeal, the aggrieved party may file the appropriate proceedings with a court of competent jurisdiction. ARTICLE D Miscellaneous Provisions SECTION 155. Power to Levy Other Taxes, Fees and Charges . The municipality may exercise the power to levy taxes, fees of charges on any base or subject not otherwise specifically enumerated herein or taxed under the provisions of the National Internal Revenue Code, as amended, or other applicable laws: provided, that the taxes, fees or charges shall not be unjust, excessive, oppressive, confiscatory or contradictory to declared national policy. Provided, further, that the ordinance levying such taxes, fees or charges shall not be enacted without any prior public hearing conducted for the purpose. SECTION 156. Publication of the Revenue Code . Within ten (10) days after its approval, a certified copy of this Ordinance shall be published in full for three (3) consecutive days in a newspaper of local circulation. Provided, however, that in cases where there are no newspapers of local circulation, the same may be posted in at least two (2) conspicuous and publicly accessible places. SECTION 157. Public Dissemination of this Code . Copies of this Revenue Code shall be furnished the Municipal Treasurer for public dissemination. SECTION 158. Authority to Adjust Rates . The Sangguniang Bayan shall have the sole authority to adjust tax rates as prescribed herein not oftener than once every five (5) years, but in no case shall such adjustment exceed ten percent (10%) of the rates fixed under this Code. SECTION 159. Withdrawal of Tax Exemption Privileges . Unless otherwise provided in this Revenue Code, tax exemptions or incentives granted to, or presently enjoyed by all persons, whether natural or juridical, including government-owned or controlled corporations, except local water districts, cooperatives duly registered under RA 6938, non-stock and non-profit hospitals and educational institutions, business enterprises certified by the Board of Investments (BOI) as pioneer or non-pioneer for a period of six (6) and four (4) years, respectively, from the date of registration, business entity, association, or cooperatives registered under RA 6810, and printer and/or publisher of books or other reading materials prescribed by DECS as school texts or references, insofar as receipts from the printing and/or publishing thereof are concerned, are hereby withdrawn. CHAPTER 7 General Penal Provisions SECTION 160. Penalties for Violation of Tax Ordinance . Any person or persons who violates any of the provisions of this Ordinance or the rules or regulations promulgated by authority of this Ordinance shall, upon conviction, be punished by a fine of not less than One Thousand Pesos (Php1,000.00) nor more than Two Thousand Five Hundred Pesos (Php2,500.00) 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 violation is committed by any juridical entity, the President, General Manager, or the individual entrusted with the administration thereof at the time of the commission of the violation shall be held responsible or liable therefor. Punishment by a fine or imprisonment as herein provided for, shall not relieve the offender from the payment of the tax, fee or charge imposed under this Ordinance. CHAPTER 8 Final Provisions SECTION 161. Separability Clause . If for any reason, any section or provisions of this Ordinance shall be held to be unconstitutional or invalid by competent authority, such judgment or action shall not affect or impair the other sections or provisions thereof. SECTION 162. Applicability Clause . All other matters relating to the impositions in this Ordinance shall be governed by pertinent provisions of existing laws and other ordinances. SECTION 163. Repealing Clause . All ordinances, rules and regulations, or part thereof, in conflict with, or inconsistent with any provisions of this Ordinance are hereby repealed or modified accordingly. SECTION 164. Effectivity . This Ordinance shall take effect upon approval and publication. RESOLVED FURTHER , that a copy of this Ordinance be forwarded to the Sangguniang Panlalawigan of Nueva Ecija through the Hon. Vice Governor and Presiding Officer, and the Provincial Treasurer, for their review and approval; RESOLVED FURTHERMORE , that all Punong Barangays of General Tinio, Nueva Ecija be furnished with this Ordinance for posting in conspicuous places within their areas of jurisdiction; RESOLVED FINALLY , that the Office of the Municipal Mayor and all departments of the Local Government Unit of General Tinio, Nueva Ecija be furnished with copies of this ordinance for their information and guidance. ENACTED , May 25, 2016 during the 16th Regular Session of the Sangguniang Bayan, General Tinio, Nueva Ecija. I hereby certify that the Sangguniang Bayan of General Tinio duly enacted the foregoing Ordinance on the date specified therein. (SGD.) ANNALIZA A. EUGENIO Sangguniang Bayan Secretary MEMBERS, SANGGUNIANG BAYAN (SGD.) HON. REYNALDO P. TAMAYO JR. (SGD.) HON. MA. LINA M. BULACAN (SGD.) HON. ROMULO A. BOTE JR. (SGD.) HON. EDGARDO A. BOTE (SGD.) HON. MAXIMO S. DE GUZMAN (SGD.) HON. JOSE S. ALARCON (SGD.) HON. CRESTITO B. ABES SR. (SGD.) HON. ABC PRES. SEVERINO B. ABES JR. (SGD.) HON. MRIP NESTOR B. SIB-AT ATTESTED BY: (SGD.) HON. ANNA ROUSSELLE B. BUSALPA Acting Municipal Vice Mayor/Temporary Presiding Officer APPROVED BY: (SGD.) HON. VIRGILIO A. BOTE Municipal Mayor n Note from the Publisher: Copied verbatim from the official copy. Irregular numerical sequence.