The Revenue Code of the Province of Guimaras

December 29, 2010 Excerpts from the Minutes of the Regular Session of the Honorable Sangguniang Panlalawigan of the Province of Guimaras Held at the SP Session Hall, Provincial Capitol on December 29, 2010. PRESENT: Hon. Avelino G. Gonzaga Board Member/Temporary Presiding Officer Hon. Vicente B. de Asis Board Member/Floor Leader Hon. Roy P. Habaa Board Member Hon. Rolando T. Gadnanan Board Member Hon. Patricio G. Gange Board Member Hon. Josephine M. Detablan Board Member Hon. Emilio S. Esmeralda Board Member Hon. Nelly M. Sideo Ex-Officio Member (PCL Fed. President) Hon. German G. Gacho Ex-Officio Member (ABC Fed. President) Hon. Renj Leonifel Trompeta Ex-Officio Member (SK Fed. President) OFFICIAL BUSINESS: Hon. Aurelio G. Tionado Vice Governor/Presiding Officer ABSENT: Hon. Wilme G. Denila Board Member (On Leave) GUIMARAS PROVINCIAL ORDINANCE NO. 009-10 THE REVENUE CODE OF THE PROVINCE OF GUIMARAS Be it ordained by the Sangguniang Panlalawigan of the Province of Guimaras that: CHAPTER I General Provisions ARTICLE A Short Title and Scope SECTION 1A.01. Short Title. This ordinance shall be known as the Revenue Code of the Province of Guimaras. SECTION 1A.02. Scope and Application. This Code shall govern the levy, assessment, and collection of taxes, fees, charges and other impositions within the territorial jurisdiction f this Province. CAIHTE ARTICLE B Construction of Provisions SECTION 1B.01. 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 1B.02. Rules of Construction. In construing the provisions of this Code, the following rules of construction shall be observed unless inconsistent with the manifest intent of the provisions: a. 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. b. 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. c. 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. d. 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. e. References All references to chapters, articles, or sections are to the Chapters, Articles or Sections in this Code unless otherwise specified. f. Conflicting Provisions of Chapters If the provisions of different chapters conflict with or contravene with each other the provisions of each chapter shall prevail as to all specific matters and questions involved therein. g. Conflicting Provisions of Sections If the provisions of the different sections in the same article conflict with each other the provisions of the Section which is the last in point of sequence shall prevail. ARTICLE C Definition of Terms SECTION 1C.01. Definitions When used in this Code: (a) Business means trade or commercial activity regularly engaged in as a means of livelihood or with a view to profit; DETACa (b) Capital Investment is the capital which a person employs in any undertaking, or which contributes to the capital of a partnership, corporation, or any other juridical entity, or association in a particular taxing jurisdiction; (c) Charges refer to pecuniary liability, as rents or fees against persons or property; (d) Cooperative is a 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; (e) Corporations includes partnerships, no matter how created or organized, joint-stock companies, joint accounts (cuentas en participation) , associations or insurance companies but does not include general professional partnerships and a joint venture or consortium formed for the purpose of undertaking construction projects or engaging in petroleum, coal, geothermal, and other energy 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; (f) Fee means a charge fixed by law or ordinance for the regulation or inspection of a business or activity. It shall also include charges fixed by law or agency for the services of a public officer in the discharge of his official duties; (g) Franchise is a right or privilege, affected with public interest that is conferred upon private persons or corporations, under such terms and conditions as the government and its political subdivisions may impose in the interest of public welfare, security and safety; (h) 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); (i) Levy means an imposition or collection of an assessment, tax, fee, charge, or fine; (j) 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; (l) n Operator includes the owner, manager administrator or any other person who operates or is responsible for the operation of a business establishment or undertaking; aDSIHc (m) Privilege means a right or immunity granted as a peculiar benefit, advantage or favor; (n) Persons mean every natural or juridical being, susceptible of rights and obligations or of being the subject of legal relations; (o) Rental means the value of the consideration, whether in money, or otherwise, given for the enjoyment or use of a thing; (p) Residents refer to natural persons who have their habitual residence in the province, city, or municipality where they exercise their civil rights and fulfill their civil obligations, and to juridical persons for which the law or any other provision creating or recognizing them fixes their residence in a particular province, city or municipality. In the absence of such laws, juridical persons are residents or the province, city or municipality where they have their legal residence or principal place of business or where they conduct their principal business or occupation; (q) Revenue includes taxes, fees and charges that a state or its political subdivision collects and receives into the treasury for public purposes; (r) 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; (s) Tax means an enforced contribution, usually monetary in form, levied by the law making body on persons and property subject to its jurisdiction for the precise purpose of supporting governmental needs. CHAPTER II Provincial Taxes ARTICLE A Real Property Tax SECTION 2A.01. Imposition of the Basic Real Property Tax. There is hereby levied an annual ad valorem tax at the rate of one percent (1%) of the assessed value of real property, such as lands, buildings, machinery and other improvements affixed or attached to real property located in this Province. SECTION 2A.02. Additional Levy on Real Property for the Special Education Fund (SEF). There is hereby levied a one percent (1%) tax on the assessed value of real property which shall be in addition to the basic real property. The proceeds thereof shall accrue exclusively to the Special Education Fund (SEF). SECTION 2A.03. Exemptions. The following are exempted from payment of the basic real property tax and the SEF tax: (a) Real property owned by the Republic of the Philippines or any of its political subdivisions except when the beneficial use thereof has been granted, for consideration or otherwise, to a taxable person; (b) Charitable institutions, churches, and parsonage or convents appurtenant thereto, mosques, nonprofit or religious cemeteries and all lands, buildings and improvements actually, directly, and exclusively used for religious, charitable or educational purposes; (c) All machineries and equipment that are actually, directly and exclusively used by local water districts and government-owned or controlled corporations engaged in the supply and distribution of water and/or generation and transmission of electric power; (d) All real property owned by duly registered cooperatives as provided for under RA 6938; and (e) Machinery and equipment used for pollution control and environmental protection. Except as provided herein and pursuant to Section 234 of the LGC, any exemption from payment of real property tax previously granted to, or presently enjoyed by, all persons, whether natural or juridical, including all government-owned or controlled corporations are hereby withdrawn effective January 1, 1992. ETHIDa SECTION 2A.04. Time of Payment. The real property tax herein levied together with the additional levy on real property for the special Education Fund (SEF) shall be due and payable on the first day of January. The same may, however, be at the discretion of the taxpayer, which could be paid without interest/penalty in four (4) equal installments: the first installment on or before March 31; the second installment on or before June 30; the third installment on or before September 30; and the last installment on or before December 31. Both the basic and the additional SEF tax must be collected simultaneously. Payments of real property tax shall first be applied to prior year delinquencies, interests and penalties, if any, and only after said delinquencies are settled tax payments, may be credited for the current period. SECTION 2A.05. Tax Discount for Advance and Prompt Payment. If the basic real property and additional SEF tax are paid on or before the deadlines as provided for in Section 2A.05 of this Code, the taxpayer shall be entitled to a discount of ten percent (10%). If the above-mentioned taxes are paid in full before January 1, the taxpayer shall be entitled to twenty percent (20%) tax discount. The above-mentioned discount shall only be granted to properties without any delinquency. SECTION 2A.06. Collection and Distribution of Proceeds. The collection of the real property tax with interest thereon and related expenses, and the enforcement of the remedies provided for in this Article or any applicable laws, shall be the responsibility of the Municipal Treasurer. The Municipal Treasurer may deputize the Barangay Treasurer to collect all taxes on real property located in the barangay . Provided, that the Barangay Treasurer is properly bonded for the purpose. Provided, further, that the premium on the bond shall be paid by the Municipal Government concerned. The proceeds of the basic real property tax, including interest thereon, and proceeds from the use, lease or disposition, sale or redemption of property acquired at a public auction, and fifty percent (50%) of the tax paid under protest, in accordance with the provisions of this Article, shall be distributed as follows: 1. Province Thirty-five percent (35%) shall accrue to the General Fund; 2. Municipality Forty percent (40%) to the General Fund of the Municipality where the property is located; 3. Barangay Twenty-five percent (25%) shall accrue to the barangay where the property is located. The share of the barangay shall be released directly to the Barangay Treasurer on a quarterly basis within five (5) days after the end of each quarter, without need of any further action, and shall not be subject to any lien or holdback for whatever purpose subject to such rules as may be prescribed by the Commission on Audit for this purpose. The proceeds of the additional one percent (1%) SEF tax shall be automatically released and shall be divided equally between the Provincial and Municipal School Boards for the operation and maintenance of public schools, construction and repair of school buildings, facilities and equipment, educational research, purchase of books and periodicals, and sports development as determined and approved by the Local School Board. cSEDTC The proceeds of the real property tax due prior to the effectivity of the Local Government Code (RA 7160) shall be distributed in accordance with the scheme prevailing at the time the said taxes were due and payable. SECTION 2A.07. Administrative Provisions. (a) On the Collection of the Real Property Tax: 1. The Assessor to furnish the Treasurer with Assessment Roll. The Local Assessor shall prepare and submit to the Local Treasurer on or before the thirty-first (31st) day of December each year, an assessment roll containing a list of all persons whose real properties have been newly assessed or reassessed and the values of such properties. 2. Notice of Time for Collection of Tax. The Provincial Treasurer shall, on or before the thirty-first (31st) day of January each year, in the case of basic real property tax and the additional tax for the SEF or on any other date to be prescribed by the Sangguniang Panlalawigan in the case of any other tax levied under this Article, post the notice of the dates when the tax may be paid without interest at a conspicuous and publicly accessible place at the provincial hall. Said notice shall likewise be published in a newspaper of general circulation in the locality once a week for two (2) consecutive weeks. 3. Payment Under Protest: a. No protest shall be entertained unless the taxpayers first pay the tax. There shall be annotated on the tax receipts the words "paid under protest." The protest in writing must be filed within thirty (30) days from payment of the tax the Provincial Treasurer who shall decide the protest within sixty (60) days from receipt. b. Fifty percent (50%) of the tax paid under protest shall be held in trust by the Local Treasurer. The other fifty percent (50%) shall form part of the proceeds to be distributed in accordance with Sec. 2A.06 of this Code. c. In the event that the protest is finally decided in favor of the taxpayer, the amount or portion of the tax protested shall be refunded to the protester, or applied as tax credit against his existing or future tax liability. d. In the event that the protest is denied or upon lapse of the sixty (60) day period prescribed in subparagraph a., the taxpayer may, within sixty (60) days from receipt of the written notice of assessment, appeal to the Provincial Board of Assessment Appeals by filing a petition under oath in the standard form prescribed therefore, together with copies of the tax declaration and such affidavits or documents in support of the appeal. 4. Repayment of Excessive Collection. When as assessment of basic real property tax, or any tax levied under this Article, is found to be illegal or erroneous and tax is accordingly reduced or adjusted, the taxpayer may file a written claim for refund or credit for taxes and interests with the Provincial Treasurer within two (2) years from the date the taxpayer is entitled to such reduction or adjustment. SDAaTC The Provincial Treasurer shall decide the claim for tax refund or credit within sixty (60) days from receipt thereof. In case the claim for tax refund or credit is denied, the taxpayer may, within sixty (60) days from the date of receipt of the written notice of assessment, appeal to the Provincial Board of Assessment Appeals by filing a petition under oath in the standard form prescribed therefore, together with copies of the tax declaration and such affidavits or documents in support of the appeal. 5. Notice of Delinquency in the Payment of the Real Property Tax : a. When the real property tax or any other tax imposed under this Article becomes delinquent, the Local Treasurer shall immediately cause a notice of the delinquency to be posted at the main entrance of the hall and in a publicly accessible and conspicuous place in each barangay . The notice of delinquency shall also be published once a week for two (2) consecutive weeks, in a newspaper of general circulation in the Province or Municipality. b. Such notice shall specify the date upon which the tax became delinquent. It shall likewise state that unless the tax, surcharges and penalties are paid before the expiration of the year for which the tax is due, except when the notice of assessment or special levy is contested administratively or judicially, the delinquent real property will be sold at public auction, and the title to the property will be vested in the purchaser, subject, however, to the right of the delinquent owner of the property or any person having legal interest therein to redeem the property within one (1) year from the date of sale. 6. Remedies for the Collection of Real Property Tax. For the collection of the basic real property tax and any other levied under this Article, the Province and/or Municipality may avail of the remedies by administrative action through levy on real property and sale of real property by public auction or by judicial action. 7. Local Government's Lien. The basic real property tax and any other tax levied under this Article constitutes alien on the property subject to tax, superior to all liens, charges or encumbrances in favor of any person, irrespective of the owner or possessor thereof, enforceable by administrative or judicial action, and may only be extinguished upon payment of the tax and related interests and expenses. 8. Levy on Real Property. After the expiration of the time required to pay the basic real property tax or any other tax levied under this Article, real property subject to such tax may be levied upon through issuance of a warrant on or before, or simultaneously with the institution of the civil action for the collection of the delinquent tax. The Provincial Treasurer when issuing a warrant of levy shall prepare a duly authenticated certificate showing the name of the delinquent owner of the property or person having legal interest therein, the description of the property, the amount of tax due and the interest thereon. The warrant shall operate with the force of a legal execution throughout the Province. The warrant shall be mailed to or served upon the delinquent owner of the real property of person having legal interest therein, or in case he is out of the country or cannot be located to the administrator or occupant of the property. At the same time, written notice of the levy with the attached warrant shall be mailed to or served upon the Provincial Assessor and Register of Deeds of the Province, who shall annotate the levy on the tax declaration and certificate of title of the property, respectively. acEHCD The levying officer shall submit a report on the levy to the Sangguniang Panlalawigan within ten (10) days after receipt of the warrant by the owner of the property or person having legal interest therein. 9. Penalty for Failure to Issue and Execute Warrant. Without prejudice to criminal prosecution under the Revised Penal Code and other applicable laws, the Provincial Treasurer or his deputy who fails to issue or execute the warrant of levy within one (1) year from the time the tax becomes delinquent or within thirty (30) days from the date of issuance thereof, or who is found guilty of abusing the exercise thereof in an administrative or judicial proceeding shall be dismissed from the service. 10. Advertisement and Sale. Within thirty (30) days after the service of the warrant of levy, the Provincial Treasurer or his deputy shall proceed to publicly advertise for sale or auction the property or a usable portion thereof as may be necessary to satisfy the tax delinquency and expenses of sale. The advertisement shall be affected by posting a notice at the main entrance of the Provincial Capitol, Municipal Hall, and in a publicly accessible and conspicuous place in the barangay where the property is located, and by publication once a week for two (2) consecutive weeks in a newspaper of general circulation in the Province. The advertisement shall specify the amount of the delinquent tax, the interest due thereon and expenses of sale, the date and place of sale, the name of the owner of the real property or person having legal interest therein, and a description of the property to be sold. At any time before the date fixed for the sale, the owner of the real property or person having legal interest therein may stay the proceedings by paying the delinquent tax, the interest due thereon and the expenses of sale. The sale shall be held either at the main entrance of the Provincial Capitol or Municipal Hall, or on the property to be sold, or at any other place as specified in the notice of sale. Within thirty (30) days after the sale, the Provincial Treasurer or his deputy shall make a report of the sale to the Sangguniang Panlalawigan, and which shall form part of his records. The Provincial Treasurer shall likewise prepare and deliver to the purchaser a certificate of sale which shall contain the name of the purchaser, a description of the property sold, the amount of the delinquent tax, the interest due thereon, the expenses of sale and a brief description of the proceedings. Provided, however, that proceeds of the sale in excess of the delinquent tax, the interest due thereon, and the expenses of sale shall be remitted to the owner of the real property or person having legal interest therein. The Provincial Treasurer may advance an amount sufficient to defray the cost of collection through the remedies provided for in this Article, including the expenses of advertisement and sale. SDHTEC 11. Redemption of Property Sold. Within one (1) year from the date of sale, the owner of the delinquent real property or person having legal interest therein, or his representative, shall have the right to redeem the property upon payment to the Provincial Treasurer of the amount of the delinquent tax, including the interest due thereon, and the expenses of sale from the date of delinquency to the date of sale, plus interest of two percent (2%) per month on the purchase price from the date of redemption. Such payment shall invalidate the certificate of sale issued to the purchaser and the owner of the delinquent real property or person having legal interest therein shall be entitled to a certificate of redemption, which shall be issued, by the Provincial Treasurer or his deputy. From the date of sale until the expiration of the period of redemption, the delinquent real property shall remain in possession of the owner or person having legal interest therein who shall be entitled to the income and other fruits thereof. The Provincial Treasurer or his deputy, upon receipt from the purchaser of the certificate of sale, shall forthwith return to the latter the entire amount paid by him plus interest of two percent (2%) per month. Thereafter, the property shall be free from lien of such delinquent tax, interest due thereon and expenses of sale. 12. Final Deed to Purchaser. In case the owner or person having legal interest therein fails to redeem the delinquent property as provided herein, the Provincial Treasurer shall execute a deed conveying to the purchaser said property, free from lien of the delinquent tax, interest due thereon and expenses of sale. The deed shall briefly state the proceedings upon which the validity of the sale rests. 13. Purchase of Property by the Provincial Government for Want of Bidder. In case there is no bidder for the real property advertised for sale as provided herein, or if the highest bid is for an amount insufficient to pay the real property tax and the related interest and cost of sale, the Provincial Treasurer conducting the sale shall purchase the property in behalf of the Provincial Government to satisfy the claim and within two (2) days thereafter shall make a report of the proceedings which shall be reflected upon the records of his office. It shall be the duty of the Register of Deeds upon registration with his office of any such declaration of forfeiture to transfer the title of the forfeited property to the province without the necessity of an order from a competent court. Within one (1) year from the date of such forfeiture, the owner of the delinquent real property or person having legal interest therein, or his representative, shall have the right to redeem the property upon payment to the Provincial Treasurer the full amount of the real property tax and the related interest, and the costs of sale. If the property is not redeemed as provided herein, the ownership thereof shall be fully vested to the province. AScHCD 14. Resale of Real Estate Taken for Taxes, Fees or Charges. The Sangguniang Panlalawigan may, through a separate ordinance and upon notice of not less than twenty (20) days, sell and dispose of the real property acquired under the preceding subsection at public auction. The proceeds of the sale shall accrue to the General Fund of the Province. 15. Further Distraint or Levy. Levy may be repeated if necessary until the full amount due, including all expenses, is collected. 16. Collection of Real Property Tax Through the Courts. The Provincial Government may enforce the collection of the basic real property tax or any tax levied under this article by civil action in any court of competent jurisdiction, as follows: a. The Provincial Treasurer shall furnish the Provincial Legal Office a certified statement of delinquency who, within fifteen (15) days after receipt, shall file the civil action in the name of the Province, in the proper court of competent jurisdiction. The jurisdiction of the court is determined by the amount sough to be recovered exclusive of interests and costs. Thus, where the delinquent tax due does not exceed Ten Thousand Pesos (P10,000.00) the competent court is the Municipal Trial Court and where the amount is in excess of Ten Thousand Pesos (P10,000.00), the proper court is the Regional Trial Court. b. Where cognizable in an inferior court, the action must be filed in the province where the delinquent property is located. Where the Regional Trial Court has jurisdiction, the plaintiff LGU shall file the complaint in the sala of the proper Regional Trial Court. c. In both cases, that is, where the claim is either cognizable by an inferior court or by the Regional Trial Court, the Provincial Treasurer shall furnish the Provincial Legal Officer the exact address of the defendant where he may be served with summons. 17. Action Assailing Validity of Tax Sale. No court shall entertain action assailing the validity of any sale at public auction of real property or rights therein under this Article until the taxpayer shall have deposited with the court the amount for the real property was sold, together with interest of two percent (2%) per month from the date of sale to the time of the institution of the action. The amount so deposited shall be paid to the purchaser at the auction sale if the deed is declared invalid but it shall be refunded to the depositor if the action fails. Neither shall any court declare a sale at public auction invalid by reason of irregularities or informalities in the proceedings unless the substantive right of the delinquent owner of real property or the person having legal interest therein have been impaired. 18. Payment of Delinquent Taxes on Property Subject of Controversy. In any action involving the ownership or possession of, or succession to real property, the court may motu propio or upon representation of the Provincial Treasurer or his deputy, award such ownership, possession or succession to any party to the action upon payment to the court of the taxes with interest due on the property and all other costs that may have accrued, subject to the final outcome of the action. AcICHD 19. Treasurer to Certify Delinquencies Remaining Uncollected. The Provincial/Municipal Treasurer, or his deputy shall prepare a certified list of all real property tax delinquencies which remained uncollected or unpaid for at least one (1) year in his jurisdiction, and a statement of the reason or reasons for such non-collection or non-payment, and shall submit to the Sangguniang concerned on or before the thirty-first (31st) of December of the year immediately succeeding the year in which the delinquencies were incurred, with a request for assistance in the enforcement of the remedies for collection provided herein. (a) Special Provisions: 1. Condonation or Reduction of Real Property Tax and Interest. In case of a general failure of crops or substantial decrease in the price of agricultural or agri-based products, or calamity in the Province, the Sangguniang Panlalawigan by ordinance passed prior to the first (1st) day of January of any year and upon recommendation of the Local Disaster Coordinating Council, may condone or reduce, wholly or partially, the taxes and interest thereon for the succeeding year or years in the city affected by the calamity. 2. Condonation or Reduction of Tax by the President of the Philippines . The President of the Philippines may, when public interest so requires, condone or reduce the real property tax and interest for any year in the city. 3. Duty of Register of Deeds and Notaries Public to Assist the Provincial Assessor . It shall be the duty of the Register of Deeds and Notaries Public to furnish the Provincial Assessor with copies of all contracts selling, transferring, or otherwise conveying, leasing, or mortgaging real property received by, or acknowledged before them. 4. Insurance Companies to Furnish Information . Insurance companies are hereby required to furnish the Provincial Assessor copies of any contract or policy insurance on buildings, structures and improvements insured by them or such other documents which may be necessary for the proper assessment thereof. TAIaHE 5. Fees in Court Actions . As provided for in Sec. 280 of the Local Government Code, all court action, criminal or civil, instituted at the instance of the City Treasurer shall be exempt from the payment of court and sheriff's fees. 6. Fees in Registration of Papers or Documents on Sale of Delinquent Real Property to Province . As provided for in Section 281 of the Local Government Code, all certificates, documents, and papers covering the sale of delinquent property to the city if registered in the Registry of Property, shall be exempt from the documentary stamp tax and registration fees. 7. Real Property Assessment Notices or Owner's Copies of Tax Declarations to be Exempt from Postal Charges or Fees . As provided for in Sec. 282 of the Local Government Code, all real property assessment notices or owner's copies of tax declaration sent through mails by the assessor shall be exempt from the payment of postal charges or fees. 8. Sale and Forfeiture Before Effectivity of This Code . Tax delinquencies incurred, and sales and forfeitures of delinquent real property effected, before the effectivity of this Code shall be governed by the provisions of applicable ordinance or laws then in force. SECTION 2A.08. Interests on Unpaid Real Property Tax. Failure to pay the real property tax or any other tax levied under this Article upon the expiration of the periods as provided in Sec. 2A.04, shall subject the taxpayer to the payment of interest at the rate of two percent (2%) per month on the unpaid amount or a fraction thereof, until the delinquent tax shall have been fully paid. In no case, however shall the total interest on the unpaid tax or portion thereof exceed thirty-six (36) months. SECTION 2A.09. Penalties for Omission of Property from Assessment or Tax Rolls by Officers and Other Acts. Any officer charged with the duty of assessing a real property who willfully fails to assess or who intentionally omits from the assessment or tax roll any real property which he knows to be taxable, or who willfully or negligently under-assesses any real property, or who intentionally violates or fails to perform any duty imposed upon him by law relating to the assessment of taxable real property shall, upon conviction, be punished, at the by a fine of One thousand pesos (P1,000.00) nor more than Five thousand pesos (P5,000.00), or by imprisonment of not less than one (1) month nor more than six (6) months, or both such fine and imprisonment at the discretion of the court. cDHAES The same penalty shall be imposed upon any officer charged with the duty of collecting the tax due on real property who willfully or negligently fails to collect the tax and institute the necessary proceedings for the collection of the same. Any other officer required in this Article to perform acts relating to the administration of the real property tax or to assist the assessor or treasurer in such administration, who willfully fails to discharge such duties shall, upon conviction, be punished by a fine of not less than Five hundred pesos (P500.00) nor more than Five thousand pesos (5,000.00) or imprisonment of not less than one (1) month nor more than six (6) months, or both such fine and imprisonment at the discretion of the court. SECTION 2A.10. Penalties for Delaying Assessment of Real Property and Assessment Appeals. Any government official who intentionally and deliberately delays the assessment or real property or the filing of any appeal against its assessment shall, upon conviction, be punished by a fine of not less than Five hundred pesos (P500.00) nor more than Five thousand pesos (5,000.00) or imprisonment of not less than one (1) month nor more than six (6) months, or both such fine and imprisonment at the discretion of the court. SECTION 2A.11. Penalties for Failure to Dispose the Delinquent Real Property at Public Auction. The Provincial/Municipal Treasurer who fails to dispose of delinquent real property at public auction in compliance with the pertinent provisions of this Article any other local official whose acts hinder the prompt disposition of delinquent real property at public auction shall, upon conviction, be subject by a fine of One thousand pesos (P1,000.00) nor more than Five thousand pesos (P5,000.00), or by imprisonment of not less than one (1) month nor more than six (6) months, or both such fine and imprisonment at the discretion of the court. ARTICLE B Tax on Idle Lands SECTION 2B.01. Idle Lands Coverage. For purposes of real property taxation, idle lands shall include the following: (Note: Subject to Provisions of LGC) (a) Agricultural lands, more than one (1) hectare in area, suitable for cultivation, dairying, inland fishery, and other agricultural uses, one-half (1/2) of which remain uncultivated or unimproved by the owner of the property or person having legal interest therein. Agricultural lands planted to permanent or perennial crops with at least fifty (50) trees to a hectare shall not be considered idle lands. Lands actually used for grazing purposes shall likewise not be considered idle lands. (b) Lands, other than agricultural, located in the Province, more than one thousand (1,000) square meters in area one-half (1/2) of which remain unutilized or unimproved by the owner of the property or person having legal interest therein. (c) Regardless of land area, this Article shall likewise apply to residential lots in subdivisions duly approved by proper authorities, the ownership of which has been transferred to individual owners, who shall be liable for the additional tax. Provided, however, that individual lots of such subdivisions, the ownership of which has not been transferred to the buyer shall be considered as part of the subdivision, and shall be subject to the additional tax payable by subdivision owner or operator. SECTION 2B.02. Imposition of Tax. There is hereby levied an annual tax on idle lands at the rate of five percent (5%) of the assessed value of the property which shall be in addition to the basic real property tax. SECTION 2B.03. Exemptions. The idle land tax shall not apply to idle lands wherein the owner of the property or person having legal interest therein is physically or legally prevented from improving, utilizing or cultivating the same by reason of force mujeure, civil disturbance, natural calamity or any justifiable cause or circumstance. ASEcHI Any persons having legal interest on the land desiring to avail of the exemption under this section shall file the corresponding application with the Provincial Treasurer. The application shall state the ground(s) under which the exemption is being claimed. SECTION 2B.04. Collection and Accrual of Proceeds. The annual tax on idle lands shall be collected at the same time and in the same manner as that of the basic real property tax. The proceeds shall accrue to the General Fund of the Province. SECTION 2B.05. Listing of Idle Lands by the Assessor. The Provincial/Municipal Assessor shall make and keep an updated record of idle lands located within his area of jurisdiction. For purposes of collection, the Provincial/Municipal Assessor shall furnish a copy thereof to the Provincial/Municipal Treasurer who shall notify, on the basis of such record, the owner of the property or person having legal interest therein of the imposition of the additional tax. ARTICLE C Special Levy on Lands SECTION 2C.01. Special Levy; Its Meaning. Special levy is a form of taxation based on the benefit principle. The land upon which it is imposed is supposed to have derived some special benefits in terms of higher values from the improvements introduced by the government. SECTION 2C.02. Imposition of Levy. A Special levy is hereby imposed on the lands specially benefited by public works projects or improvements funded by the city at a rate of (not exceeding sixty percent (60%) the actual cost of such projects and improvements, including the cost of acquiring land and such other real property in connection therewith. SECTION 2C.03. Exemptions. The special levy shall not apply to lands owned by: (a) The Republic of the Philippines or any of its political subdivisions except when the beneficial use thereof has been granted for consideration or otherwise to a taxable person; (b) Charitable institutions, churches, parsonages or convents appurtenant thereto, and all lands exclusively used for religious, charitable or educational purposes; and (c) Duly registered cooperatives as provided for under RA 6938. The Special levy shall not also apply to the remainder of the land portions of which have been donated to the province for the construction of such projects or improvements. SECTION 2C.04. Time of Payment. The Special levy shall be paid within the quarter following the effectivity of the ordinance imposing such levy. SECTION 2C.05. Collection and Accrual of Proceeds. Collection of special levy on land shall be the responsibility of the Provincial Treasurer. The proceeds shall accrue to the General Fund of the Province. SECTION 2C.06. Administrative Provisions. [(a) Ordinance Imposing a levy. The tax ordinance imposing a special levy shall describe with reasonable accuracy the nature, extent, and location of the public work projects or improvements to be undertaken, state the estimated cost thereof, specify metes and bounds by monuments and lines and the number of annual installments for the payment of the special levy which in no case shall be less than five (5) nor more than ten (10) years. The Sangguniang Panlalawigan shall not be obliged, in the apportionment and computation of the special levy, to establish a uniform percentage of all lands subject to the payment of the tax for the entire district, but it may fix different rates for different parts or sections thereof, depending on whether such land is more or less benefited by the project.] ITAaHc [The ordinance shall likewise specify the appropriate penalty for noncompliance or violations of the provisions of the said ordinance.] [(b) Publication of Proposed Ordinance Imposing Special Levy. Before the enactment of an ordinance imposing a special levy, the Sangguniang Panlalawigan shall conduct a public hearing thereon; notify in writing the owners of real property to be affected or the persons having legal interest therein as to the date and place thereof and afford the latter the opportunity to express their positions or objections relative to the proposed ordinance.] (c) Fixing the Amount of Special Levy. The special levy authorized herein shall be apportioned, computed, and assessed according to the assessed valuation of the lands affected as shown by the books of the Provincial Assessor, or its current assessed value as fixed by said assessor if the property does not appear of record in his books. Upon the effectivity of the ordinance imposing special levy, the Provincial Assessor shall forthwith proceed to determine the annual amount of special levy assessed against each parcel of land comprised within the area especially benefited and shall send to each landowner a written notice thereof by mail, personal service or publication in appropriate cases. (d) Taxpayer's Remedies Against Special Levy. Any owner of real property affected by a special levy or any person having a legal interest therein may, within sixty (60) days from the date of receipt of the written notice of assessment of the special levy, appeal to the Provincial Board of Assessment Appeals by filing a petition under oath in the form for the purpose, together with copies of the tax declarations and such affidavits or documents in support of the appeal. ARTICLE D Socialized Housing Tax SECTION 2D.01. Definition. When used in this article: (a) Socialized housing refers to housing programs and projects covering houses and lots or home lots only duly undertaken by the government and private sector for the underprivileged and homeless citizens which shall include sites and services development, long-term financing, liberalized terms on interest payments, and such other benefits in accordance with the provisions of the Urban Development and Housing Act of 1992. (b) Urban areas refer to all cities regardless of their population density and to municipalities with a population density of at least five hundred (500) persons per square kilometer. SECTION 2D.02. Exemptions. The following are exempted from the socialized housing tax: (a) Those included in the coverage of RA 6657, otherwise known as the Comprehensive Agrarian Reform law; (b) Those actually used for national defense and security of the state; (c) Those used, reserved or otherwise set aside for government offices, facilities and other installations whether owned by the National Government, its agencies and instrumentalities, including government-owned or controlled corporations, or by the local government units. Provided, however, that the lands herein mentioned, or portions thereof, which have not been used for the past ten (10) years from the effectivity of RA 7279 shall be covered by this tax; (d) Those used or set aside for parks, reserves for flora and fauna, forests and watersheds, and other areas necessary to maintain ecological balance or environmental protection, as determined and certified by the proper government agency; and (e) Those actually and primarily used for religious, charitable, or educational purposes, cultural and historical sites, hospitals and health centers, and cemeteries or memorial parks. CHTAIc SECTION 2D.03. Imposition of Tax. There is hereby imposed a socialized housing tax at the rate of one-half percent (0.05%) on the assessed value of lands in urban areas in excess of fifty thousand pesos (PhP50,000.00). SECTION 2D.04. Collection and Accrual of Proceeds. The fixed tax on socialized housing shall be collected at the same time and in the same manner as that of the basic real property tax. The proceeds of the additional socialized housing tax shall accrue to the Urban Development and Housing Program of the Province. SECTION 2D.05. Administrative Provisions. The Provincial Assessor shall keep an updated record of lands in urban areas within his jurisdiction with assessed values in excess of Fifty Thousand Pesos (P50,000). For purposes of collection, the Provincial Assessor shall notify, on the basis of such record, the owner of the property or person having legal interest therein of the imposition of the additional tax. ARTICLE E Tax on Transfer of Real Property Ownership SECTION 2E.01. Imposition of Tax. There is hereby levied a tax on the sale, donation, barter or on any other mode of transferring ownership or title of real property at the rate of forty-five percent (45%) of one percent (1%) of the total consideration involved in the acquisition of the property or the fair market value in case the monetary consideration involved in the transfer is not substantial, whichever is higher. The fair market value as used herein shall be that reflected in the prevailing schedule of fair market values enacted by the Sangguniang Panlalawigan. SECTION 2E.02. Exemptions. The sale, transfer or other disposition of real property pursuant to RA 6657 shall be exempt from this tax. SECTION 2E.03. Time of Payment. It shall be the duty of the seller, donor, transferor, executor or administrator to pay to the Provincial/Municipal Treasurer the tax herein imposed within sixty (60) days from the date of the execution of the deed or from the date of the property owner's death. SECTION 2E.04. Surcharge for Late Payment. Failure to pay the levied tax on time shall be subject 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 2E.05. Interest on Unpaid Tax. In addition to the surcharge for late payment, there shall be imposed upon the unpaid amount of two percent (2%) per month from the due date until the tax is fully paid but in no case shall the total interest on the unpaid amount or portion thereof exceed 36 months. SECTION 2E.06. Administrative Provisions. (a) The Registrar of Deeds shall, before registering any deed, require the presentation of the evidence of payment of this tax. The Provincial/Municipal Assessor shall likewise make the same requirement before canceling an old tax declaration and issuing a new one. (b) Notaries Public shall furnish the Provincial/Municipal Treasurer with a copy of any deed transferring ownership or title to any real property within thirty (30) days from the date of notarization. EATCcI ARTICLE F Tax on Printing and Publication SECTION 2F.01. Imposition of Tax. There is hereby levied a tax at the rate of fifty percent (50%) of one percent (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 others of similar nature. In the case of a newly started business, the tax shall be one-twentieth (1/20) of one percent (1%) of the capital investment. In the succeeding calendar year, regardless of when the business started to operate, the tax shall be based on the gross receipts for the preceding calendar year, or any fraction thereof, as provided herein. SECTION 2F.02. Exemptions. The receipts from the printing and/or publishing of books or other reading materials prescribed by the Department of Education, Culture and Sports as school texts or references shall be exempt from the tax herein imposed. SECTION 2F.03. Time of Payment. The tax imposed in this Article shall be due and payable in quarterly installments to the Provincial/municipal Treasurer, within the first twenty (20) days following each quarter. In the case of a newly-started business, the tax shall be paid before the business starts to operate. SECTION 2F.04. Surcharge for Late Payment. Failure to pay the levied tax on time shall be subject 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 the same time manner as the tax due. SECTION 2F.05. Interest in Unpaid Tax. In addition to the surcharge for late payment, these shall be imposed upon the unpaid amount of two percent (2%) per month from the due date until the tax is fully paid but in no case shall the total interest on the unpaid amount or portion thereof exceed thirty-six (36) months. SECTION 2F.06. Penalty. Any violation of the provision of this Article shall be punishable by a fine of not less than One Thousand (P1,000.00) nor more than Five Thousand Pesos (P5,000.00) or imprisonment of not less than one (1) month nor more than six (6) months, or both, at the discretion of the Court. ARTICLE G Franchise Tax SECTION 2G.01. Definition. When used in this Article, franchise is a right or privilege, affected with public interest, which is conferred upon private persons or corporation, under such terms, and conditions as the government and its political subdivision may impose in the interest of public welfare, security and safety. SECTION 2G.02. Imposition of Tax. There is hereby imposed a tax on business enjoying a franchise tax, at a rate of seventy-five percent (75%) of one percent (1%) of the gross annual receipts, which shall include both cash sales and sales on account realized during the preceding calendar year within this Province. In the case of a newly started business, the tax shall be one-twentieth (1/20) of one percent (1%) of the capital investment. In the succeeding calendar year, regardless of when the business started to operate, the tax shall be based on the gross receipts for the preceding calendar year, or any fraction thereof, as provided herein. The capital investment to be used as basis of the tax of a newly started business as herein provided shall be determined in the following manner: DHITCc (a) If the principal office of the business is located within the Province, the paid-up capital stated in the articles of corporation in case of corporations, or in any similar document in case of other types of business organization, shall be considered as capital investment. (b) In the case of a branch or sales office located within the Province which commences business operations during the same year as the principal office but which is located in another locality, the paid-up capital referred in (a) shall mean the amount of the capital investment made for the said branch or sales office. (c) Where the newly started business is a branch or sales office commencing operations at a year later than that of the principal office, capital investment shall mean the total funds invested in the branch or sales office. SECTION 2G.03. Exemptions. The term businesses enjoying franchise shall not include holders of certificates of public convenience for the operation of public vehicles for reason that such certificates are not considered as franchises. SECTION 2G.04. Time of Payment. The tax imposed in this Article shall be due and payable in quarterly installments to the Provincial Treasurer, within the first twenty (20) days following each quarter in the case of a newly started business, the tax shall be paid before the business starts to operate. SECTION 2G.05. Surcharge for Late Payment. Failure to pay the levied tax on time shall be subject 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 the same time manner as the tax due. SECTION 2G.06. Interest in Unpaid Tax. In addition to the surcharge for late payment, these shall be imposed upon the unpaid amount of two percent (2%) per month from the due date until the tax is fully paid but in no case shall the total interest on the unpaid amount or portion thereof exceed thirty-six (36) months. SECTION 2G.07. Penalty. Any violation of the provision of this Article shall be punishable by a fine of not less than One Thousand (P1,000.00) nor more than Five Thousand Pesos (P5,000.00) or imprisonment of not less than one (1) month nor more than six (6) months, or both, at the discretion of the Court. ARTICLE H Tax on Sand, Gravel and Other Quarry Resources SECTION 2H.01. Imposition of Tax. There is hereby imposed a tax of ten percent (10%) of the fair market value in this province per cubic meter of ordinary stones, sand, gravel, earth, and other quarry resources, such as but not limited to marl, marble, granite, volcanic cinders, basalt, tuff and rock phosphate, extracted from the public lands or from the beds of seas, lakes, rivers, streams creeks, and other public waters within the territorial jurisdiction of the Province. For purposes of establishing the fair market value per cubic meter of sand, gravel and other quarry resources on an annual basis, a committee is hereby created composed of: cEaSHC Provincial Treasurer Chairman Provincial Engineer Member Provincial Planning and Development Coordinator Member Provincial Assessor Member Provincial ENR Officer Member SECTION 2H.02. Issuance of Permit. Every person who shall extract sand and gravel and other quarry resources shall secure a permit from the Provincial Governor, pursuant to the procedural guidelines embodied in the Mines Administrative Order No. MRD-27, series of 1980, the applicable provisions of which are hereby adopted as an integral part of this ordinance. SECTION 2H.03. Exemptions. Any government agency that has been granted a gratuitous permit to extract the above-mentioned materials for the purpose of governmental projects within the Province, shall be exempt from the payment of the tax herein prescribed. SECTION 2H.04. Time and Place of Payment. The tax shall be due and payable in advance to the Provincial/Municipal Treasurer or his duly authorized representative before the materials are extracted. SECTION 2H.05. Surcharge for Late Payment. Failure to pay the tax imposed in this Article on time shall subject the taxpayer to a surcharge of twenty-five percent (25%) of the original amount of tax due, such surcharge to be paid at the same time and in the same manner as the tax due. SECTION 2H.06. Interest on Unpaid Tax. In addition to the surcharge for the late payment, there shall be imposed upon the unpaid amount an interest of two percent (2%) per month from the date until the tax is fully paid but in no case shall the total interest on the unpaid amount or a portion thereof exceed thirty-six (36) months. SECTION 2H.07. Penalty. Any violation of the provision of this Article shall be punishable by a fine of not less than One Thousand (P1,000.00) nor more than Five Thousand Pesos (P5,000.00) or imprisonment of not less than one (1) month nor more than six (6) months, or both, at the discretion of the Court. SECTION 2H.08. Sharing of Proceeds. The proceeds of the tax on sand, gravel, and other quarry resources shall be distributed as follows: (a) Province Thirty percent (30%) (b) Component City or Municipality where the sand, and other quarry resources are extracted, Thirty percent (30%) (c) Barangay where the sand, gravel, and other quarry resources are extracted Forty percent (40%) ARTICLE I Professional Tax SECTION 2I.01. Imposition of Tax. There is hereby imposed an annual professional tax on each person engaged in the exercise or practice of his profession requiring government examination at the rate of three hundred Pesos (P300.00). SECTION 2I.02. Coverage. Professionals who passed the bar examinations, any board or other examinations conducted by the Professional Regulation Commission (PRC), or any other profession requiring government examination shall be subject to the professional tax. SECTION 2I.03. Exemption. Professionals exclusively employed in the government shall be exempt from the payment of this tax. CTIEac SECTION 2I.04. Payment of the Tax. The professional tax shall be paid before any profession herein specified can be lawfully pursued. A line of profession does not become exempt even if conducted with some other profession for which the tax has been paid. SECTION 2I.05. Time of Payment. The professional tax shall be payable annually, on or before the thirty-first (31st) day of January of each year to the Provincial/City Treasurer. Any person first beginning to practice a profession after the month of January must, however, pay the full tax before engaging therein. SECTION 2I.06. Place of Payment. Every person legally authorized to practice his profession, in case he practices his profession in several places, shall pay to the Provincial/Municipal Treasurer the professional tax if he maintains his principal office within the Province. SECTION 2I.07. Administrative Provisions. (a) A person who paid the professional tax shall be entitled to practice his profession in any part of the Philippines without being subjected to any other national or local tax, likewise, or fee for the practice of such profession. (b) The Provincial/Municipal Treasurer before accepting payment of the tax, shall require the presentation of the valid Professional Licenses issued by the Professional Regulations Commission. (c) Any individual or corporation employing a person subject to the professional tax shall require payment by that person of the tax on his profession before employment and annually thereafter. (d) Any person subject to the professional tax shall write in deeds, receipts, prescriptions, reports, books of account, plans and designs, survey's and maps, as the case may be, the number of the official receipt issued to him. SECTION 2I.08. Surcharge for Late Payment. Failure to pay the levied tax on time shall be subject 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 the same time manner as the tax due. SECTION 2I.09. Interest in Unpaid Tax. In addition to the surcharge for late payment, these shall be imposed upon the unpaid amount of two percent (2%) per month from the due date until the tax is fully paid but in no case shall the total interest on the unpaid amount or portion thereof exceed thirty-six (36) months. SECTION 2I.10. Penalty. Any violation of the provision of this Article shall be punishable by a fine of not less than One Thousand (P1,000.00) nor more than Five Thousand Pesos (P5,000.00) or imprisonment of not less than one (1) month nor more than six (6) months, or both, at the discretion of the Court. ARTICLE J Amusement Tax on Admission SECTION 2J.01. Definitions. When used in this Article: (a) Amusement is a pleasurable diversion and entertainment. It is synonymous to relaxation, avocation, past time or fun. (b) Amusement Places include theaters, cinemas, concert halls, circuses, and other places of amusement where on seeks admission to entertain oneself by viewing the show or performances. SaCIDT SECTION 2J.02. Imposition of Tax. There is hereby levied a tax to be collected from the proprietors, lessees, or operators of theaters, cinemas, concert halls, circuses, boxing stadia, and other places of amusement at the rate of thirty percent (30%) of the gross receipts from admission fees. SECTION 2J.03. Manner of Computing Tax. In the case of theaters or cinemas, the tax shall first be deducted and withheld by their proprietors, lessees, or operators and paid to the Provincial Treasurer before the gross receipts are divided between said proprietors, lessees, or operators and the distributors of the cinematographic films. SECTION 2J.04. Exemption. The holding of operas, concerts, dramas, recitals, painting and art exhibitions, flower shows, musical programs, literary and oratorical presentations, except pop, rock or similar concerts shall be exempted from the payment of the tax herein imposed. SECTION 2J.05. Time and Place of Payment. The amusement tax on admission herein imposed shall be due and payable by the proprietor, lessee or operator concerned, within the first twenty (20) days of the month next following that for which they are due to the Provincial/Municipal Treasurer before the gross receipts are divided between the proprietors, lessees, or operator and the distributors of the cinematographic films. In the case of itinerant operators of similar modes of amusement, the tax herein prescribed shall be paid immediately after the last full show or performance. SECTION 2J.06. Administrative Provisions. (a) Filing of Return. Upon payment of the tax due, the proprietors, lessees, or operators of theaters, cinemas, concert halls, circuses, boxing stadia, and other places of amusement, shall attach a true and complete sworn return showing the gross receipts from admission fees during the preceding month. (b) Forms of Tickets. The proprietor, lessee or operator of an amusement place where payment of a fee is required for admission, shall provide for himself with tickets which shall be serially numbered indicating therein the name of the amusement place and the admission price. The serial number must be printed on both ends of tickets such that when divided into two upon being presented for admission, the serial number shall appear on both parts. The gatekeeper shall drop one-half of the torn ticket in a locked box or receptacle and the other half to be returned to the customer. The box or receptacle shall only be opened in the presence of a representative from the Office of the Provincial/Municipal Treasurer. (c) Registration of Tickets. All admission tickets, which shall be sold to the public, must first be registered with the Office of the Provincial/Municipal Treasurer and shall be stamped with the seal of said office. It shall unlawful for any proprietor, operator and lessee of an amusement place to keep on his possession or have unregistered tickets in the amusement place. (d) Verification of Tickets. The Provincial Governor or Provincial/Municipal Treasurer shall, whenever they deem it necessary for the good of the service, post their duly authorized inspectors at the gates of amusement places for the purpose of verifying all tickets sold thereat. cHECAS Said duly authorized inspectors shall have access to all admission tickets being sold to the public from opening time of the amusement place up to closing time. ARTICLE K Annual Fixed Tax for Every Delivery Truck or Van of Manufacturers or Producers, Wholesalers of, Dealers or Retailers in, Certain Products SECTION 2K.01. Imposition of Tax. There is hereby imposed an annual fixed tax for every truck, van or any motor vehicle used by manufacturers, producers, wholesalers, dealers or retailers in the delivery or distribution of distilled spirits, fermented liquors, soft drinks, cigar and cigarettes, and other products as may hereafter be determined by the Sangguniang Panlalawigan, to sales outlets, or consumers, whether directly or indirectly, within the province in the amount of Five Hundred Pesos (P500.00). SECTION 2K.02. Exemption. The manufacturers, producers, wholesalers, dealers, and retailer referred to in the preceding sections shall be exempt from the payment of the peddlers tax in the sale of any merchandise or article of commerce imposable by the Province. SECTION 2K.03. Time and Place of Payment. The tax imposed in this Article shall accrue on the first day of January and shall be paid to the Provincial/Municipal Treasurer within the first twenty (20) days of January. CHAPTER III Permit and Regulatory Fees ARTICLE A Governor's Permit Fees SECTION 3A.01. Imposition of Fee. There shall be collected an annual fee at the rates provided hereunder for the issuance of a Governor's permit to every person that shall conduct a business, or activity within this province. The permit is payable for every separate or distinct establishment or place where the business or activity does not become exempt by being conducted with some other business or activity for which the permit fee has been paid. One line of business or trade undertaking does not become exempt by being conducted with some businesses or trades undertaking for which the permit fee has been paid. 1. On those engaged in the business of printing and publication; P1,000.00 2. On business enjoying a franchise; P750.00 3. On proprietors, lessors, or operators of amusement places: (a) Resort occupying an area of more than one (1) hectare of land, with swimming pools and open cottages, per annum; P5,000.00 (b) Resort occupying an area of one (1) or less hectare of land, with swimming pools and open cottages, per annum; P3,000.00 (c) Swimming pools operating in smaller areas with no open Cottages, per annum; P1,500.00 4. On operators of delivery trucks or vans regardless of the number of trucks or vans; P500.00 5. Contractors (excavation of Provincial Roads): (a.) For crossing of concrete pavement (Min. area 2.00 x .600m.) x 15 = 1.8 cu.m. 2,752.00/cu.m. (b.) For crossing across base of roads with concrete pavement, per linear Meter (boring method) P700.00/hole (c.) For crossing roads with asphalt pavement: Minimum fee P1,351.35 Additional fee for a linear m. crossing the roads (min. width of Exc., 0.80m.) P159.43 AHDacC (d.) For crossing roads with gravel pavements: Minimum fee; P149.25 Additional fee for a linear m. crossing the roads (min. width of exc., 0.3m.) P59.79 6. For crossing existing curbs and gutters resulting in the damage P1,376.88 7. For commercial sand and gravel, guano and gemstone gathering: (a.) Application Fee P100.00/ha or fraction thereof (b.) Filling/Processing Fee P120.00 (c.) Projection fee P50.00 (d.) Posting Fee P1,000.00 (e.) Field Verification Fee P600.00 (f.) Registration and Other Fees: Special Power of Attorney P100.00 P.D. 1856 P10.00 Articles of Incorporation/Partnership/Association P100.00 Operation Agreement/Contract/Affidavit of Consent/Authority P100.00 Deliberation Fee P1,000.00 (g.) Governor's Permit P1,000.00 8. For exclusive government and private gratuitous sand and gravel permit applications: (a.) Application Fee P100.00/ha or fraction thereof (b.) Governor's Permit P100.00 (c.) Field Verification Fee P400.00 9. For quarry, Guano, Small Scale Mining Permit and Small Scale Mining Contract: (a.) Application Fee P100.00/ha or fraction thereof (b.) Filling/Processing Fee P120.00 (c.) Projection Fee P50.00 (d.) Posting Fee P1,000.00 (e) Field Verification Fee P1,600.00 (f) Registration and Other Fees: Special Power of Attorney P100.00 P.D. 1856 P10.00 Articles of Incorporation/Partnership/Association P100.00 Operation Agreement/Contract/Affidavit of Consent/Authority P100.00 IDSEAH Deliberation Fee P1,000.00 (g.) Governor's Permit per annum P1,000.00 10. For Ore Transport Permit (OTP): (a.) Filling/Processing Fee P120.00 (b.) Field Verification Fee P400.00 (c.) Registration and Other Fees: (d.) 1856 P10.00 (e.) Certification Fee P50.00 (f.) Transport Fee P500/MT/CU, M (g.) Ore Transport Permit Fee P500.00 In cases when the permit holder or applicant authorizes the processing of application, assigns or waives his rights to another person/s, the following documents shall be filed and registered with the ENRO after paying the corresponding fees which are hereby levied and collected. (a.) Special Power of Attorney P100.00 (b.) Waiver of Rights, Assignment and Operating Agreement P500.00 SECTION 3A.02. Automatic Adjustment of Fees. The fees imposed herein shall be automatically increased at the rate of ten percent (10%) every three (3) years. SECTION 3A.03. Time of Payment. The fee imposed in the preceding section shall be paid to the Provincial Treasurer upon application for a Governor's permit before any business or activity can be lawfully begun or pursued and within the first twenty (20) days of January of each year in case of renewal thereof. SECTION 3A.04. Surcharge for Late Payment. Payment of fees after the prescribed periods shall subject the taxpayer to surcharge of twenty five percent (25%) of the original amount of fees, such surcharge to be paid at the same time and in the same manner as tax due. SECTION 3A.05. Administrative Provisions. (a) Application for Permit; false statement. A written application for a permit to operate a business or engage in an activity shall be made in four (4) copies and filed with the Office of the Governor thru ENRO. The application shall set for the name and residence of the applicant, the description of the business activity, the place where it shall be conducted, and such other pertinent information or data may be required. The permit shall be granted only if (1) the applicant therefor has no unsettled tax obligation whatsoever to the provincial government (2) zoning regulation and/or safety, health and other requirements under existing laws or ordinances have been complied with; (3) the applicant undertakes the business or activity applied for; and (4) the applicant has not violated any ordinance or regulation governing permits granted. Any false statement deliberately made by the applicant shall constitute a sufficient ground for denying or revoking the permit, and the applicant or licensee may further be prosecuted in accordance with the penalty provided in this article. aCIHcD (b) Issuance of Permit and its contents. Upon approval of the application for a Governor's permit four (4) copies of the application duly signed by the Governor shall be returned to the applicant. One (1) copy shall be presented to the provincial Treasurer as a basis for the collection of the Governor's permit fee and the corresponding tax. The Governor's permit shall be issued by the Provincial Governor upon presentation of the receipt for the payment of the Governor's permit fee and the tax, if any. Every permit issued in accordance with this article shall show the name and residence of the applicant, his nationality and marital status, nature of the organization, e.g. , whether sole proprietorship, corporation or partnership etc.; location of the business, date of issue and expiration thereof; and other information as may be necessary. The Provincial Governor shall, upon presentation of satisfactory proof that the original permit has been lost, stolen or destroyed, issue a duplicate of the permit upon payment of the corresponding fee of Two Hundred Pesos (P200.00) (c.) Duration and renewal of Permit. The Governor's Permit shall vary on the kind of permit provided in the Philippine Mining Act of 1995 on its Implementing Rules and regulations following the date of issuance thereof unless revoked or surrendered earlier upon expiration. (d.) Posting Permit. Every permittee shall keep his permit posted at all times in his place of business or office of in the absence of any fixed place of business or office he shall keep the permit in his person. The permit shall be immediately produced upon demand by the Provincial Governor thru the ENRO. (e.) Revocation of Permit. When a person doing a business or engaging in an activity under the provisions of this revenue code violates any provisions of this Article; refuses to pay an indebtedness or liability to the province; abuses his privilege to do business in the province to the injury of the public morals or peace, or when a place where such business is established is being conducted in a disorderly, or unlawful manner, a nuisance, or permitted to be used as a resort for disorderly characters, criminals, or women of ill repute, the provincial Governor may, after investigation, revoke the Governor's Permit. Such revocation shall operate to forfeit all sums which may have been paid with respect to said privilege, in addition to the fines and imprisonment that may be imposed by the court for the violation of any provision of this code or ordinances governing the establishment and maintenance of business or the conduct of activities and to prohibit and exercise thereof by the person whose privilege is considered revoked until restored by the Sangguniang Panlalawigan. (f) Every permit shall cease to be in force upon revocation or surrender thereof. Every person holding a permit shall surrender the same upon revocation or upon closure of the business for which the permit was issued. The business shall be deemed finally closed only upon payment of all taxes or fees or charges due thereon. SECTION 3A.06. Regulatory Provisions. (a) On the business or printing. Publication. No permit shall be issued to a person engaged in the business of printing or publication unless he presents certification from the authorized representative of the Provincial Governor that all safety requirements in connection with the installation of the printing machines have been complied with. (b) On Business with a Franchise. The franchise grantee shall submit a certified copy of the grant of franchise from the proper authority and a certification from the authorized representative of the Department of Labor and employment that all safety requirements in connection with the business and other related thereto have been complied with. (c) On delivery trucks or vans. manufacturers or producers having more than one (1) truck or van delivering or distributing their products within the provincial limits shall provide all trucks or vans with photocopies or similar copies of their respective permits which shall be posted and displayed on the vehicle's windshields. SECTION 3A.07. Penalty. Any violation of the provisions of this Article shall be punished by a fine of not less than one thousand pesos (P1,000.00) or an imprisonment of not less than two months or both, at the discretion of the Court. CHAPTER IV Service Fees ARTICLE A Secretary's Fee, Clearance Fee, Certification Fee and Annotation Fee SECTION 4A.01. Imposition of Fees. There shall be collected the following fees from every person requesting for copies of official records and documents and any certificates especially mentioned below: cHaCAS Amount of Fee (a) Prosecutor's Office: (1) Fiscal's Clearance P50.00 (2) Certified Machine Copy or any other produced by Copying machine per page P50.00 (b) Provincial Assessor's Office: (1) Certified Xerox/True copy/s of tax declaration and certified machine/photo copy and other assessment records (expenses for Xerox copying to be borne by the requesting party). 50.00/piece (2) Certification Fee 50.00 (3) Transfer fee, per transfer of tax declaration 50.00 (4) Verification fee, per real property unit 50.00 (5) Reclassification fee, per real property unit 50.00 (6) Inspection fee per visit or request for re-classification/Re-assessment upon request of property owner - 3 hectares or less 300.00 - above 3 additional P50.00 per hectare (7) Annotation fee 50.00 (c) Provincial Treasurer's Office: (1) Certification Fee 50.00 (2) Tax Clearance 50.00 (d) Office of the Governor Tourism Section: 1. Tourism Clearance certificate prior to establishment of tourism Facilities P200.00 2. Certificate of accreditation P500.00 (e) Provincial Office for Agricultural Services: 1. Accreditation Fee (for registration and issuance of corresponding SME's certificate of accreditation for those who are planting, growing and selling ornamental plants in the Province P500.00 2. Accreditation Fee for Plant Nursery for registration and Accreditation of plant nursery P500.00 3. Tractor Rental/hour (Fuel provided by rentee) P500.00/hr. (f) Office of the Sangguniang Panlalawigan: 1. Certified Machine Copy of Ordinances/ Resolutions -P50.00/ordinance 2. Photo Copy of Ordinances/Resolutions -P2.00/piece SECTION 4A.02. Exemption. The fees imposed in this Article shall not be collected for copies furnished to other offices and branches of the government for official business, except for those copies required by the Court at the request of the litigant, in which case, charges shall be in accordance with the above-mentioned schedule. DACcIH SECTION 4A.03. Time and Manner of Payment. The fees shall be paid to the Provincial Treasurer at the time the request, written or otherwise, for the issuance of a copy of any province record or document is made. ARTICLE B Rentals SECTION 4B.01. Imposition of Rentals. There shall be collected the following rentals for the use or occupancy of provincial space and everyday use of every unit of provincial equipments (8 hours use without fuels and lubricants) (a) Facilities: Facility Capacity Private Public Per day Per day 1. GTIC FUNCTION HALL (w/ aircon) 300 3,000.00 2,000.00 2. GTIC Board Room (w/ aircon) 40 2,500.00 1,750.00 3. Museum AVR (w/ aircon) 40 2,500.00 1,750.00 4. SP Session Hall (w/ aircon) 50 2,500.00 1,750.00 5. Provincial Gym (without 1,000 5,000.00 3,000.00 sound system) With sound system 7,000.00 5,000.00 6. POAS Conference Hall (w/o aircon) 40 2,000.00 1,000.00 7. PHO Function Hall (w/ aircon) 40 2,500.00 1,750.00 8. Provincial Ground/Events 800.00 800.00 Capitol (Front) Plus 15.00 per KWH used 9. Business Stalls per month 1st 50 sq. meters 200.00 Succeeding sq.m. 5.00 *Manggahan and other activities rentals shall be determined by the Committee Note: 50% charge on Four Hours (4 hrs.) & below usage of Facilities. 10. Provincial Food Packaging and Labeling Center (Service Fees): a. Label Design without Concept Development P1,500.00 per contract b. Label Design with Concept Development P2,500.00 per contract c. Label Design with Concept and Structural Development P4,200.00 per contract d. Toll Packaging Service: d.1 Vacuum Packaging Machine P250.00 per hour d.2 Band Sealer P1,300.00 per hour d.3 Form-fill seal for solids P1,400.00 per hour (b) Furnitures: Table (20.00/pc.) Chair (5.00/pc.) (c) Equipments: (Fuel excludes) Contractor's Price Private Per Hour/Per Day Per Hour/Per Day (8 hours) (8 hours) (1) Road Grader Mitsubishi, LG-2H/6DB1 750.00 5,775.00 650.00 5,200.00 (2) Front End Loader Komatsu GD511-A/SGD 95 L Front End Loader 750.00 5,775.00 650.00 5,200.00 (3) Grader WA250-3/SGD 95 SL Komatsu 660.00 5,300.00 650.00 4,450.00 (4) Bulldozer, Komatsu D65 E-12/GD 125E 1,200.00 9,250.00 1,050.00 8,400.00 (5) Dump Trucks Hino, FFD-177/EH 700 550.00 4,400.00 500.00 4,000.00 (6) Dump truck Isuzu, FTR-33/GHHI-S 550.00 4,400.00 500.00 4,000.00 (7) Vibratory Soil Compactor CS 533 C 1,400.00 11,000.00 1,100.00 8,800.00 (8) Backhoe Loader, 416D 1,400.00 11,000.00 1,100.00 8,000.00 (9) Welding Machine 550.00 (10) Concrete Mixer 800.00 (11) Chain Saw 800.00 (12) Low Bed Trailer with Prime Mover, 2,000.00 for the 1st 5 km and 170.00/km in excess of 5 kms. (13) Water Truck/Isuzu BDT-02, Td-50/DH 100,475.00/trip for the 1st 5 kms. and 50.00/container in excess of 5 kms. (14) Tractor, 375.00 per hour without fuel oil and lubricants. (15) Shredder Machine 760.00 (16) Recycler Machine 9,840.00 78,720.00 (17) Pneumatic roller 1,000.00 8,000.00 (18) Asphalt kettle 125.00 1,000.00 SECTION 4B.02. Exemption. The rental imposed in this Article shall not be collected for government seminars, workshops, and other activities conducted in the implementation of government projects. SECTION 4B.03. Time of Payment. The rental fee shall be paid in advance to the Provincial Treasurer or his duly authorized representative on the date of the granting of the lease and on the same date every year thereafter during the life of the lease. ARTICLE C Sale of Bid Documents A. For Procurement of GOODS ABC Previous Fees Proposed Fees 100,000-Below 200.00 300.00 100,000-149,999 250.00 400.00 150,000-199,999 300.00 500.00 200,000-299,999 350.00 600.00 300,000-399,999 400.00 700.00 400,000-499,999 450.00 800.00 500,000-999,999 500.00 1,000.00 1M-Up P1,500.00 Plus P1.00 additional in every thousand increase or a fraction thereof in exceed of P1 Million 1M-1,999,999 600.00 2M-4,999,999 1,000.00 5M-Up 1,500.00 B. For Procurement of CIVIL WORKS ABC Previous Fees Proposed Fees 500,000-Below 1,000.00 3,500.00 500,000-999,999 2,500.00 4,000.00 1M-1,999,999 5,000.00 5,000.00 2M-2,999,999 7,000.00 8,000.00 3M-4,999,999 9,000.00 9,000.00 5M-9,999,999 10,000.00 10,000.00 10M-Up 15,000.00 15,000.00 C. For CONSULTANCY SERVICES ABC Fees 500,000-Below 500.00 500,000-749,999 750.00 750,000-999,999 1,000.00 1M-2,499,999 1,500.00 2.5M-4,999,999 2,000.00 5M-9,999,999 3,000.00 10M-Up 4,000.00 1. Protest Fee P5% of ABC 2. Contractor/Supplier Registry (Issuance of Certificate of Eligibility) P500.00 3. Charges for the reproduction of copies of minutes of Bid Openings, BAC Resolutions and other BAC Services P15.00/copy SECTION 4C.01. 11. Map Production Cost OrthoPhoto Map with Contour No. of in2 Heavy Coated Glossy 42 x 42 1,764 3,631.00 4,591.00 36 x 36 1,296 2,668.00 3,373.00 24 x 24 576 1,186.00 1,499.99 24 x 18 (A3) 432 889.00 1,124.00 11 x 7.5 (A4) 83 170.00 215.00 22.5 x 28.5 641 1,320.00 1,669.00 Rate/sq. in. 2.06 2.60 OrthoPhoto Map Without Contour or Hatched Areas 42 x 42 1,764 3,268.00 4,132.00 36 x 36 1,296 2,401.00 3,036.00 24 x 24 576 1,067.00 1,349.00 24 x 18 (A3) 432 800.00 1,012.00 11 x 7.5 (A4) 83 153.00 193.00 22.5 x 28.5 641 1,188.00 1,502.00 Rate/sq. in. 1.85 2.34 Line Maps (Road Network, Building Footprints) 42 x 42 1,764 2,542.00 3,214.00 36 x 36 1,296 1,867.00 2,361.00 24 x 24 576 830.00 1,049.00 24 x 18 (A3) 432 622.00 787.00 11 x 7.5 (A4) 83 119.00 150.00 22.5 x 28.5 641 924.00 1,168.00 Rate/sq. in. 1.44 1.82 Line Maps (Parcel, Topo) 42 x 42 1,764 1,815.00 2,295.00 36 x 36 1,296 1,334.00 1,686.00 24 x 24 576 593.00 750.00 24 x 18 (A3) 432 445.00 562.00 11 x 7.5 (A4) 83 85.00 107.00 22.5 x 28.5 641 660.00 834.00 Rate/sq. in. 1.03 1.30 The payment should be done with the Provincial Treasurer's office upon application. SECTION 4C.02. Exemption. The fees in this article shall be collected for a copies to other offices and branches of the government for official business, in which case, charges shall be in accordance with the above mentioned schedule. SECTION 4C.03. Time and Manner of Payment. The fees shall be paid to the Provincial Treasurer at the time of request, or the date of granting the same. ARTICLE D Hospital Service Fees SECTION 4D.01. Imposition of Hospital Service Fees. The following schedule of fees is hereby imposed for services of facilities rendered by the Provincial Hospital: SICDAa Description Fees/Charges I. ROOM AND BOARD 1. Service Ward 1.1 Female Medical Ward 120.00/bed/day 1.2 Male Medical Ward 120.00/bed/day 1.3 Female Surgical Ward 120.00/bed/day 1.4 Male Surgical Ward 120.00/bed/day 1.5 Medical/Surgical Ward Extension 120.00/bed/day 1.6 OB-Gyne Ward 120.00/bed/day 1.7 Pediatric Non-Infectious Ward 120.00/bed/day 1.8 Pediatric Infectious Ward 120.00/bed/day 1.9 Female Isolation Ward 120.00/bed/day 1.10 Male Isolation Ward 120.00/bed/day 1.11 Orthopedic Ward 120.00/bed/day 1.12 N.I.C.U. 120.00/bed/day 2. Private Rooms 2.1 Private Room 1 (2 beds) 500.00/bed/day 2.2 Private Room 2 (2 beds) 500.00/bed/day 2.3 Private Room 3 (single bed) 800.00/bed/day 2.4 Private Room 4 (single bed) 800.00/bed/day 2.5 Private Room 5 (single bed) 800.00/bed/day 2.6 Private Room 6 (single bed) 800.00/bed/day II. LABORATORY FEES II.1 CBC 60.00 II.2 BT/RH 80.00 II.3 Clotting Time 25.00 II.4 Bleeding Time 25.00 II.5 Hemoglobin 25.00 II.6 Hematocrit 25.00 II.7 Malarial Smear 75.00 II.8 ESR 150.00 II.9 PBS 200.00 II.10 Reticulocyte Count 50.00 II.11 Platelet Count 50.00 II.12 Urinalysis 45.00 II.13 Fecalysis 45.00 II.14 FBS 70.00 II.15 Uric Acid 110.00 II.16 BUN 100.00 II.17 Critinine 95.00 II.18 Lipid Profile 400.00 II.19 Cholesterol 100.00 II.20 Triglyceride 150.00 II.21 SGPT 140.00 II.22 SGOT 140.00 II.23 Alkaline Phosphatase 140.00 II.24 Total Protein 120.00 II.25 Albumin 120.00 II.26 Prothrombin time 200.00 II.27 Na+ 250.00 II.28 K+ 250.00 II.29 AFB 65.00 II.30 Gramstain 65.00 II.31 KOH 55.00 II.32 ASOT 130.00 II.33 CRP 130.00 II.34 HBsAG 210.00 II.35 Pregtest (u) 160.00 II.36 Pregtest (s) 170.00 II.37 RPR/UDRL 140.00 II.38 Typhi Rapid 750.00 II.39 Dengue Rapid 800.00 II.40 Anti-HAV lgM 850.00 II.41 Crossmatching 100/bag II.42 CBG 90.00 II.43 APTT 200.00 III. RADIOLOGICAL PROCEDURE III.1 Chest PA 180.00 III.2 Chest PAL 350.00 III.3 Skull APL 350.00 III.4 Skull TMJ 700.00 III.5 Cervical & Both Oblique 700.00 III.6 Chest Bucky 180.00 III.7 Thoraco-lumbar APL 350.00 III.8 Lumbo-sacral APL 350.00 III.9 KUB/Abdomen 180.00 III.10 Pelvis 180.00 III.11 Femur APL 180.00 III.12 Knee APL 180.00 III.13 Leg APL 180.00 III.14 Ankle APL 180.00 III.15 Foot APO 180.00 III.16 Shoulder AP 180.00 III.17 Both Shoulder AP 350.00 III.18 Elbow APL 180.00 III.19 Arm APL 180.00 III.20 Wrist APL 180.00 III.21 Hand APO 180.00 IV. SPECIAL PROCEDURES IV.1 Upper GI Series 1,000.00 IV.2 Intravenus Pylography 1,000.00 IV.3 Barium Enema 1,000.00 IV.4 Esopagoram 850.00 IV.5 Skeletal Survey 1,000.00 IV.6 EKG 200.00 V. ULTRASOUND V.1 Whole Abdomen UTZ 900.00 V.2 Pelvic (TA) UTZ 500.00 V.3 Pelvic (TV) UTZ 500.00 V.4 Lower Abdomen UTZ 500.00 V.5 Upper Abdomen UTZ 500.00 V.6 HBT UTZ 500.00 V.7 KUB UTZ 500.00 V.8 Breast UTZ 500.00 V.9 Thyroid UTZ 500.00 V.10 Scrotal UTZ 500.00 Note: Additional P100.00 for every additional organ examined. VI. USE OF MEDICAL EQUIPMENT VI.1 Anaesthesia Machine 100.00 per use VI.2 Cardiac Monitor with Defibrillator 50.00 per hour VI.3 Cautery Machine 50.00 per use VI.4 Droplight 5.00 per hour VI.5 Fetal Monitor 60.00 per hour VI.6 Incubator 60.00 per hour VI.7 Perenial Light 8.00 per use VI.8 Phototherapy/Bililight 10.00 per hour VI.9 Pulse Oximeter 60.00 per hour VI.10 Suction Apparatus VI.10.1 ER, DR Use 15.00 per use VI.10.2 In-patient, RR, ICU use 15.00 per use VI.10.3 OR 50.00 per use VII. EMERGENCY ROOM VII.1 Observation Bed Fee 50.00 VII.2 Inhalation Fee 20.00 per use VII.3 Equipment Use (Pls. see Medical Equipment Charges) VII.4 Medical Supplies (+15% mark-up on the acquired cost) VII.5 ER Drugs and Medicines (+15% mark-up on the acquired cost) VIII. OPERATING ROOM VIII.1 Operating Room Fee Major 500.00 Minor 150.00 VIII.2 Equipment use (Pls. see Medical Equipment Charges) VIII.3 Medical Supplies (+15% mark-up on the acquired cost) VIII.4 OR Drugs and Medicines (+15% mark-up on the acquired cost) IX. OUT-PATIENT DEPARTMENT IX.1 Registration Fee/ID Card New or re-issue Due to Damage of Loss 20.00 IX.2 Inhalation Fee 20.00 per use IX.3 Medical Supplies (+15% mark-up on the Acquired cost) IX.4 OPD Drugs and Medicines (+15% mark-up on the acquired cost) X. MEDICAL RECORDS X.1 Birth Certificate 30.00 X.2 Certificate of Confinement 10.00 X.3 Certificate of True Copy 5.00 per page X.4 Death Certificate 30.00 X.5 Medical Abstract 20.00 X.6 Medical Certificate for Financial First Issuance Free Assistance Succeeding Issuance-10.00 X.7 Medical Certificate (Insurance, Private Employees) 50.00 X.8 Medico-Legal Certificate 30.00 XI. NEWBORN SCREENING FEE 600.00 XII. DELIVERY ROOM XII.1 Delivery Room Fee 500.00 XII.2 Equipment use (Pls. see Medical Equipment Charges) XII.3 Medical Supplies (+15% mark-up on the Acquired cost) XII.4 D.R. Drugs and Medicines (+15% mark-up on the acquired cost) XIII. LABOR ROOM XIII.1 Labor Room Fee 20.00 per hour XIII.2 Equipment use (Pls. see Medical Equipment Charges) XIII.3 Medical Supplies (+15% mark-up on the acquired cost) XIII.4 L. R. Drugs and Medicines (+15% Mark-up on the acquired cost) XIV. RECOVERY ROOM XIV.1 Recovery Room Fee 60.00 per hour XIV.2 Equipment use (Pls. see Medical Equipment Charges) XIV.3 Medical Supplies (15% mark-up on the acquired cost) XIV.4 R. R. Drugs and Medicines (+15% Mark-up on the acquired cost) XV. DIETARY SECTION XV.1 Osteorized Feeding Charge Out-Patient 60.00 In-Patient Pay 60.00 Service 40.00 XVI. REHAB SERVICES XVI.1 Out-Patient 150.00 XVI.2 In-Patient Pay 150.00 Service 80.00 XVII. OTHERS XVII.1 Use of electric fan, heater, TV and other personally owned appliances 30.00 per unit/day XVII.2 Charging of cellular phones 10.00 per unit BUENAVISTA EMERGENCY HOSPITAL/NUEVA VALENCIA DISTRICT HOSPITAL (NVDH) Description Fees/Charges I. ROOM AND BOARD 1. Service Wards 1.1 Female Medical Ward 100.00/bed/day 1.2 Male Medical Ward 100.00/bed/day 1.3 OB-Gyne Ward 100.00/bed/day 1.4 Pediatric Ward 100.00/bed/day 1.5 Isolation Ward 100.00/bed/day 2. Private Rooms 2.1 Private Rooms (Single bed) 500.00/bed/day 2.2 Private Rooms (Single bed) 500.00/bed/day 2.3 Private Rooms (Single bed) 500.00/bed/day 2.4 Private Rooms (Single bed) 500.00/bed/day 2.5 Medicare (PHIC Ward) 300.00/bed/day II. LABORATORY FEES II.1 CBC 60.00 II.2 BT/Rh 80.00 II.3 Platelet Count 50.00 II.4 Urinalysis 45.00 II.5 Fecalysis 45.00 II.6 ECG 200.00 II.7 AFB 65.00 II.8 Pregtest (u) 160.00 II.9 Pregtest (s) 170.00 III. USE OF MEDICAL EQUIPMENT III.1 Suction Apparatus III.1.1 ER, DR use 25.00 per use III.1.2 In-Patient 25.00 per use III.2 Use of Oxygen 650/tank III.2.1 OPD, ER, DR .60/lbs/use III.2.2 Tank Deposit 5,000.00 IV. EMERGENCY ROOM IV.1 Observation Bed Fee (4 hrs.) 50.00 IV.2 Inhalation Fee 20.00 per use V. OPERATING ROOM V.1 Minor 100.00 VI. OUT-PATIENT DEPARTMENT VI.1 Registration Fee/ID Card New or Re-Issue Due to damage or loss 20.00 VI.2 Inhalation Fee 20.00 per use VI.3 Suturing of wounds Suturing fee/Removal of foreign body 75.00 VI.4 Dressing Wounds/dressing fee 20.00 VI.5 Medical supplies (+25% mark-up on the acquired cost) VI.6 OPD Drugs and Medicines (+25% mark-up on the acquired cost) VII. MEDICAL RECORDS VII.1 Birth Certificate 50.00 VII.2 Certificate of Confinement 10.00 VII.3 Certificate of True Copy 5.00 per page VII.4 Death Certificate 50.00 VII.5 Medical Abstract 50.00 VII.6 Medical Certificate for Financial Assistance 30.00 VII.7 Medical Certificate (Insurance, Private Employees) 50.00 VII.8 Medico-legal Certificate 50.00 VIII. NEWBORN SCREENING FEE 600.00 IX. DELIVERY ROOM IX.1 Delivery Room Fee 500.00 X. DIETARY SECTION X.1 Osteorized Feeding Charges Out-Patient 60.00 In-Patient Pay 60.00 Service/Medicare 40.00 XI. OTHERS XI.1 Use of electric fan, heater, TV and other personally owned appliances 30.00/day XI.2 Charging of Cellular Phones 10.00/unit XI.3 Circumcision Package 400.00 XII. ALL MEDICAL AND LABORATORY SUPPLIES (+25% MARK-UP ON THE ACQUIRED COST) SECTION 4D.02. Time and Manner of Payment. The fees herein shall be paid upon application or after the extension of service. In no case shall deposit be required in emergency cases requiring immediate attention. SECTION 4D.03. Exemptions. Residents who are certified by the assigned Provincial Social Welfare Officer as indigent and upon approval by the Provincial Governor may be exempted from the payment of any or all fees in this schedule. An indigent is one who belongs to a family whose family income does not exceed P50,000.00 per year of the poverty line established by NEDA, whichever is higher. SECTION 4D.04. Time of Payment. The Hospital Service fee shall be paid before discharge if confinement and in advance to the Hospital Cashier and or his duly authorized representative before the conduct of patient laboratory examination and or issuances of certificates. ARTICLE E Veterinary Services Fee SECTION 4E.01. Imposition of Fees. A veterinary inspection fee is hereby imposed for every animal, animal products and by products issued with veterinary health certificate/shipping permit by the Provincial Veterinarian at the following prescribed rates: A. Large Animals cDCEIA (1) Carabao, Cattle, Horse Minimum of one head 100.00 B. Small Domesticated Animals (1) Goat/Sheep/Swine 1-10 heads 50.00 In excess of 10 heads/head 20.00 (2) Dogs, cats, and other small pets/per head 20.00 C. Poultry (1) Day old young poultry less than 500 heads 50.00 In excess of 500, per head 1.00 (2) Adult poultry except gamefowl 50.00 In excess of 500, per head 1.00 (3) Dressed Chicken less than 20 heads 50.00 In excess of 20 heads, per head 5.00 (4) Hatching/Table Eggs (fresh, salted, balut) less 1,000 50.00 In excess of 1,000 .02 Cents (5) Gamefowls Fighting cocks stags, bull stags 1-4 heads 75.00 In excess of 4 heads, per head 20.00 D. Lechon (1) Lechon Pork 100.00 (2) Lechon Poultry less than 20 heads 50.00 In excess of 20 heads, per head 5.00 E. Fresh/Frozen/Processed Meat per kg 2.00 SECTION 4E.02. Time and Manner of Payment. Payment of veterinary inspection fees shall be made to the Provincial Treasurer or his duly authorized deputy after inspection of animals, animal products and by-products but before issuance of any veterinary certificate/authority to ship can be issued, evidence of payment shall be presented to the Provincial Veterinarian, or his duly representative. SECTION 4E.03. Administrative Provisions . 1. For large animals (carabao, cattle, horse): (a) All owners/transporter who will ship large animals outside the territorial jurisdiction of the Province of Guimaras shall secure certificate of ownership from the Barangay Captain which shall be presented to the Municipal Treasurer for the issuance of ownership/transfer certificate. (b) The ownership/transfer certificates shall be presented to the PNP Guimaras for issuance of PNP clearance. The same shall be presented to the Provincial Treasurer or his duly representative before payment of the required fees. (c) The Provincial Veterinarian or his duly authorized representative shall issue the Veterinary Health Certificate/authority to ship upon verification of the official receipt and ownership/transfer certificate. 2. For poultry and small animals (swine, goat, sheep) all transporter/owner who will ship poultry and small animals outside the province of Guimaras shall first pay the corresponding fees to the Provincial/Municipal Treasurer before securing the authority to ship from the Office of the Provincial Veterinarian. DHESca 3. All carries/dealers transporting animals/poultry outside the Province for commercial purpose, shall secure livestock/poultry handlers license from the Department of Agriculture-Regional Field Units or Central Office through the Office of the Provincial Veterinarian. 4. Quarantine posts with deputized veterinary quarantine inspector will be established at major ports to inspect vehicles/carriers via land transporting animals/poultry from Iloilo or other areas in Guimaras whether they have proper permit to transport/veterinary health certificate. 5. There shall be an increase of 10% in the original rate every three (3) years thereafter. SECTION 4E.04. Inspection and Issuance of Certificate to Commercial/Semi-Commercial Livestock and Poultry Farm. There shall be imposed charges and registration fee for the conduct of annual inspection of commercial/semi-commercial livestock and poultry farm as follows: (a) Cattle Farm 500.00 (b) Carabao Farm 500.00 (c) Goat Farm 500.00 (d) Poultry Layers Semi-commercial 250.00 Commercial 500.00 Broilers Semi-commercial 250.00 Commercial 500.00 (e) Hog Farm Semi commercial 500.00 Commercial 1,000.00 (f) Game Fowl Semi commercial 500.00 Commercial 1,000.00 SECTION 4E.05. Vaccination, Certification and Registration. The Provincial Veterinary Office shall implement the following rates for vaccination services on dogs. A. Vaccination Services (1) Canine Rabies Vaccination Fee 50.00 per head (except for special project implementation which is free of charge) (2) Registration of Dog 50.00 SECTION 4E.06. Manner and Time of Payment. The fee imposed shall be paid to the Provincial Treasurer or his/her deputy before the actual service is rendered. TEHIaD ARTICLE F Veterinary Health Clearance Fee/Inspection Fee SECTION 4F.01. Veterinary Office Health Clearance/Inspection Fee for Livestock and Poultry Traders/Operators. A. Livestock and Poultry Feed Dealers B. Livestock and Poultry Dealers (Live animals) C. Livestock and Poultry Carriers D. Egg Handler and Dealer E. Milk Handler/Dealer F. Hide and Skin handlers/dealer G. Manure/Dung dealer H. Animal Horns/bones dealer I. Livestock and poultry meat stalls/establishments - veterinary health clearance fee 150.00 - inspection fee 150.00 - orientation/training fee 200.00 Total fee 500.00 ====== ARTICLE G Veterinary Technical Services Fee SECTION 4G.01. Affidavit/Inspection of Dead Animals. Issuance of affidavit of dead animals and inspection of dead animals under loan/dispersal program of private and government institution. A. Affidavit Fee 75.00 B. Inspection Fee 75.00 Total 150.00 ====== SECTION 4G.02. Veterinary Diagnostic Examination. A. Fecal Examination per head: Poultry 30.00 Large Ruminants 30.00 Swine 30.00 Small Ruminants 30.00 Other animals 30.00 B. Direct Smear per head: Poultry 30.00 Large Ruminants 30.00 Swine 30.00 Small Ruminants 30.00 Other animals 30.00 C. Necropsy Examination: Poultry 50.00 Large Ruminants 150.00 Swine 100.00 Small Ruminants 75.00 Other Animals 50.00 CHAPTER V General Administrative Provisions ARTICLE A Collection and Accounting of Provincial Taxes and Other Impositions SECTION 5A.01. 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 5A.02. 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 or charges, or changes in the rate of existing taxes, fees, or charges, shall accrue on the first (1st) day of the quarter next following the effectivity of the Ordinance imposing such new levies or taxes. SECTION 5A.03. 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 5A.04. 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 5A.05. Interest on Unpaid Tax. In addition to the surcharge imposed herein, where the amount of any other revenue due to the province 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 5A.06. Collection. Unless otherwise specified, all taxes, fees and charges due to this province shall be collected by the Provincial Treasurer or his duly authorized representatives. Unless otherwise specifically provided in this Ordinance or under existing laws and ordinances, the Provincial Treasurer is hereby authorized, subject to the approval of the Provincial Governor, to promulgate rules and regulations for the proper and efficient administration and collection of taxes, fees and charges herein levied and imposed. TaDCEc SECTION 5A.07. Issuance of Receipts. It shall be the duty of the Provincial 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 it is paid, are shown. The Ordinance Number and the specific section thereof upon which collections are based shall invariably be indicated on the face of all official receipts acknowledging payment of taxes, fees, or charges. SECTION 5A.08. Record of Persons Paying Revenue. It shall be the duty of the Provincial Treasurer to keep a record, alphabetically arranged and open to public inspection during office hours, of the names of all persons paying city 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 5A.09. 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 and credited to the General Fund of the Province. SECTION 5A.10. Examination of Books of Accounts. The Provincial 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 province, and subject to provincial 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 Provincial 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 examined, the date and place of such examination, and the procedure 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 Provincial 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 5A.11. 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 province ordinance shall accrue to the General Fund of the province. SECTION 5A.12. Automatic Adjustment of Fees. Fees collected by the Provincial Treasurer shall be automatically increased at the rate of not exceeding five percent (5%) every three (3) years. ARTICLE B Civil Remedies for Collection of Revenues SECTION 5B.01. 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 5B.02. Civil Remedies. The civil remedies for the collection of local taxes, fees, or charges, and related surcharges and interest resulting from delinquency shall be: cDEHIC (a) By administrative action through distraint of goods, chattels or effects, and other personal property of whatever character, including stocks and other securities, debts, credits, bank accounts, and interest in and rights to personal property, and to levy upon real property and interest in or rights to real property; and (b) By judicial action. Either of these remedies or all may be pursued concurrently or simultaneously at the discretion of the Provincial Treasurer. SECTION 5B.03. Distraint of Personal Property. The remedy by distraint shall proceed as follows: (a) Seizure . Upon failure of the person owing any local tax, fee or charge to pay the same at the time required, the Provincial Treasurer or his deputy may, upon written notice, seize or confiscate any personal property belonging to the person or any personal property subject to the lien, in sufficient quantity to satisfy the tax, fee or charge in question, together with any increment thereto incident to delinquency and the expenses of seizure. In such case, the Provincial Treasurer or his deputy shall issue a duly authenticated certificate based upon the records of this office showing the fact of delinquency and the amount of the tax, fee or 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 for. (b) 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 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. (c) 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 Provincial Governor. (d) 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. (e) Procedure of Sale. At the time and place fixed in the notice, the officer conducting the sale shall sell the goods or effects so distrained at public auction to the highest bidder for cash. Within five (5) days after the same, the Provincial Treasurer, shall make a report of the proceedings in writing to the Provincial Governor. ISCDEA 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 Provincial Treasurer as Chairman, with a representative of the Commission on Audit and the Provincial Assessor as Members. (f) 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 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. (g) 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 Provincial Treasurer, shall prepare a duly authenticated certificate showing the name of the taxpayer and the amount of the tax, fee or charge, and penalty due from him. Said certificate shall operate with the force of a legal execution throughout the Philippines. Levy shall be effected 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 province who shall annotate the levy on the tax declaration and certificate of title of the property, respectively, and the delinquent taxpayer or, if he be absent from the province, 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 Provincial 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 Panlalawigan. (h) Penalty for Failure to Issue and Execute Warrant. Without prejudice to criminal prosecution under the Revised Penal Code and other applicable laws, the Provincial Treasurer, if he fails to issue or execute the warrant of 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. EDCTIa (i) Advertisement and Sale. Within thirty (30) days after levy, the Provincial Treasurer shall proceed to publicly 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 Province. 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 proceedings 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 Provincial Hall or on the property to be sold, or at any other place as determined by the Provincial Treasurer, conducting the sale and specified in the notice of sale. Within thirty (30) days after the sale, the Provincial Treasurer or his deputy shall make a report of the sale to the Sangguniang Panlalawigan, and which shall form part of his records. After consultation with the Sangguniang Panlalawigan, and which shall form part of his records. After consultation with the Sanggunian, the Provincial 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 Provincial 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. (j) Redemption of Property Sold. Within one (1) year from the date of sale, the delinquent taxpayer or his representative shall have the right to redeem the property upon payment to the Provincial 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 City Treasurer or his representative. The Provincial 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. (k) Final Deed of Purchaser. In case the taxpayer fails to redeem the property as provided herein, the Provincial 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, related surcharges, interests and penalties. The deed shall sufficiently recite all the proceedings upon which the validity of the sale depends. ADCIca (l) Purchase of Property by the Provincial 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 Provincial Treasurer shall purchase the property on behalf of the city 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 Registrar of Deeds concerned upon registration with his office of any such declaration of forfeiture to transfer the title of the forfeited property to this city 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 Provincial 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 city. (m) Resale of Real Estate Take for Taxes, Fees or Charges. The Sangguniang Panlalawigan, 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 accrue to the general fund of this city. (n) Collection of Delinquent Taxes, Fees, Charges or Other Revenues Through Judicial Action. The city may enforce the collection of delinquent taxes, fees, charges or other revenues by civil action in any court of competent jurisdiction. The civil action shall be filed by the Provincial 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). (o) Further Distraint or Levy. The remedies by distraint and levy may be repeated if necessary until the full amount due, including all expenses is collected. (p) Personal Property Exempt from Distraint 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: 1. Tools and the implements necessarily used by the delinquent taxpayer in the trade or employment; 2. 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; 3. His necessary clothing, and that of all his family; 4. Household furniture and utensils necessary for housekeeping and used for that purpose by the delinquent taxpayer, such as he may select, of a value not exceeding Ten Thousand Pesos (P10,000.00); ACTIHa 5. Provisions, including crops, actually provided for individual or family use sufficient for four (4) months; 6. The professional libraries of doctors, engineers, lawyers and judges; 7. One fishing boat and net, not exceeding the total value of Ten Thousand Pesos (P10,000.00), by the lawful use of which a fisherman earns his livelihood; and 8. Any material or article forming part of a house or improvement of any real property. ARTICLE C Taxpayer's Remedies SECTION 5C.01. Periods of Assessment and Collection. (a) 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, that taxes, fees, or charges which have accrued before the effectivity of the Local Government Code of 1991 may be assessed within a period of five (5) years from the date they became due. (b) In case of fraud or intent to evade the payment of taxes, fees, or charges, the same may be assessed within ten (10) years from discovery of the fraud or intent to evade payment. (c) 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 the expiration of said period: Provided, however that 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. (d) The running of the periods of prescription provided in the preceding paragraphs shall be suspended for the time during which: 1. The treasurer is legally prevented from making the assessment of collection; 2. The taxpayer requests for a reinvestigation and executes a waiver in writing before expiration of the period within which to assess or collect; and 3. The taxpayer is out of the country or otherwise cannot be located. SECTION 5C.02. Protest of Assessment. When the Provincial 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 Provincial Treasurer contesting the assessment; otherwise, the assessment shall become final and executory. The Provincial 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 unappeallable. HCSAIa SECTION 5C.03. 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 City 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 5C.04. 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 5D.01. Power to Levy Other Taxes, Fees or Charges. The city may exercise the power to levy taxes, fees or 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 5D.02. 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 5D.03. Public Dissemination of This Code. Copies of this Revenue Code shall be furnished to the City Treasurer for public dissemination. SECTION 5D.04. Authority to Adjust Rates. The Sangguniang Panlalawigan 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 fined under this Code. SECTION 5D.05. 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 Investment (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 VI General Penal Provisions SECTION 6.01. 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 (P1,000.00) nor more than Five Thousand Pesos (P5,000.00), or imprisonment of not less than one (1) month nor more than six (6) months, or both, at the discretion of the court. If the violation is committee 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 therefore. 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. CaSAcH CHAPTER VII Final Provisions SECTION 7.01. Separability Clause. If for any reason, any section or provision 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 7.02. 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 7.03. 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 7.04. Special Transitory Provisions. (a) Pending enactment of a Separate Market Code, existing provisions on markets and slaughterhouse fees of this Code are retained and deemed to be in full force and effect. Similarly, provisions for fishery rentals and fees shall be in full force and effect. (b) The tax on special levy and socialized housing shall be collected upon enactment by Sangguniang Panlalawigan of an enabling ordinance. SECTION 7.05. Effectivity Clause. This Ordinance shall take effect upon compliance of the mandatory posting and publication requirement prescribed under RA 7160 otherwise known as the Local Government Code of 1991. UNANIMOUSLY ENACTED, this 29th day of December 2010. I hereby certify to the correctness of the foregoing ordinance which was duly enacted by the Sangguniang Panlalawigan of the Province of Guimaras during its regular session on December 29, 2010. LORENA MINIERVA-ITUCAS Secretary to the Sanggunian We Concur: VICENTE B. DE ASIS Board Member ROY P. HABAA Board Member ROLANDO T. GADNANAN Board Member PATRICIO G. GANGE Board Member JOSEPHINE M. DETABLAN Board Member EMILIO S. ESMERALDA Board Member NELLY M. SIDEO Ex-Officio Member (PCL Fed. President) GERMAN G. GACHO Ex-Officio Member (ABC Fed. President) RENJ LEONIFEL TROMPETA Ex-Officio Member (SK Fed. President) Attested: AVELINO G. GONZAGA Board Member Temporary President Officer Approved: FELIPE HILAN A. NAVA, M.D. Governor n Note from the Publisher: Copied verbatim from the official copy.