An Ordinance Enacting the New Revised Revenue Code of 2008 of the Province of Ilocos Norte

July 14, 2008 January 1, 2009 SEVENTH SANGGUNIANG PANLALAWIGAN Excerpts from the Minutes of the 47th Regular Session of the Sangguniang Panlalawigan, Held at the Sanggunian Session Hall, Provincial Capitol, Laoag City, at 3:25 P.M., Monday, 14 July 2008. Present: Hon. Windell D. Chua, Vice-Governor and Presiding Officer, Hon. Angelo M. Barba, Member, Hon. Albert D. Chua, Member, Hon. Ma. Elena M. Nalupta, Member, Hon. Mariano V. Marcos II, Member, Hon. Portia Pamela R. Salenda, Member, Hon. Renato Ma. R. Peralta, Member, Hon. Shirley Ong Sin, Member, Hon. Yvonne B. Ranada, Member, Hon. Kristian R. Ablan, Member, Hon. Robert P. Castro, Member, Hon. Vicentito M. Lazo, PCL-IN, Member, Absent: Hon. Jessie E. Galano, ABC-IN, Member, and Hon. Rudys Caesar G. Farias, PPSK-IN, Member. ILOCOS NORTE PROVINCIAL TAX ORDINANCE NO. 001-08 AN ORDINANCE ENACTING THE NEW REVISED REVENUE CODE OF 2008 OF THE PROVINCE OF ILOCOS NORTE WHEREAS, by virtue of Republic Act 7160, local government units are given the power to create their own sources of revenue and to levy taxes, fees, and charges subject to the provisions therein, consistent with the basic policy of local autonomy; WHEREAS, under Section 191 of Republic Act 7160, local government units are authorized to adjust tax rates at least once every five (5) years; WHEREAS, it has been more than seven (7) years since the last revision of the old Ilocos Norte Revenue Code of 1992; WHEREAS, it is time to update and make some improvements in the province's current Code to accommodate the ever growing demand for public services; NOW, THEREFORE, Be it Ordained, that: NEW REVISED REVENUE CODE PROVINCE OF ILOCOS NORTE CY 2008 CHAPTER I ARTICLE A General Provisions SECTION 1. Short Title. This Ordinance shall be known as the "New Revised Revenue Code of 2008 of the Province of Ilocos Norte." SECTION 2. Scope. The provisions herein shall govern the exercise by the Sangguniang Panlalawigan of its taxing power and other revenue-raising powers within the territorial jurisdiction of the Province of Ilocos Norte. SEHTIc ARTICLE B Definition of Terms & Rules of Construction SECTION 3. Definitions. When used in this C od e: Amusement is a pleasurable diversion and entertainment. It is synonymous to relaxation, avocation, pastime, or fun. Amusement Places include theaters, cinemas, cockpits, concert halls, circuses and other places of amusement where one seeks admission to entertain oneself by seeing or viewing the show or performance. It includes those places where one seeks admission to entertain himself by direct participation. Ad Valorem Tax is a levy on real property determined on the basis of a fixed proportion of the value of the property. Agricultural Land is land devoted principally to the planting of fruit trees, raising of crops, livestock and poultry, dairying, salt making, inland fishing and similar aqua-cultural activities. Assessed Value is the value placed on the taxable property by the Assessor for ad valorem tax purposes. The assessed value when multiplied by the tax rate will produce the amount of the tax due. It is synonymous to "taxable value". Business means trade or commercial activity regularly engaged in as a means of livelihood or with a view to profit. HETDAa Banks and other Financial Institutions include non-bank financial intermediaries, lending investors, finance and investment companies, pawnshops, money shops, insurance companies, stock markets, stockbrokers and dealers in securities and foreign exchange, as defined under applicable law, or rules and regulations thereunder. Calling means one's regular business, trade, profession, vocation or employment which does not require the passing of an appropriate government board or bar examination, such as professional actors and actresses, masseurs, commercial stewards and stewardesses, etc. Charges refer to pecuniary liability, as rents or fees against persons or property. Capital Investment is the capital which a person employs in any undertaking, or which he contributes to the capital of a partnership, corporation or any other juridical entity or association in a particular taxing jurisdiction. Commercial Land is land devoted principally for an amelioration in its condition, amounting to more than a mere repair or replacement of parts involving capital expenditures and labor, which is intended to enhance its value, beauty and utility or to adapt it for new or other purposes. Dealer means one whose business is to buy and sell merchandise, goods and chattels as a merchant. He stands immediately between the producer or manufacturer and the consumer and depends for his profit not upon the labor he bestows upon his commodities but upon the skill and foresight with which he watches the market. HDICSa Fair Market Value is the price at which a property may be sold by a seller who is not compelled to sell and bought by a buyer who is not compelled to buy. Fee means a charge fixed by law or ordinance for the regulation or inspection of a business or activity. Franchise is a right or privilege, affected with 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. Franchise Tax business tax on establishments enjoying a franchise. Financial or Technical Assistance Agreement (FTAA) a contract involving financial or technical assistance for large-scale exploration, development and utilization of mineral resources. 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 or constructively received during the taxable quarter for the services performed or to be performed for another person excluding discounts if determinable at the time of sale, sales return, excise tax and value added tax (VAT). Improvement is a valuable condition made to a property or an amelioration in its condition, amounting to more than a mere repair or replacement of parts involving capital expenditures and labor, which is intended to enhance its value, beauty and utility or to adapt it for new or further purposes. EcICSA Industrial Land is land devoted principally to industrial activity as capital investment and is not classified as agricultural, commercial, timber, mineral or residential land. Levy means imposition or collection of an assessment, tribute, tax or fine. License or Permit is a privilege or permission granted in accordance with law by a competent authority to engage in some business or occupation to engage in some transactions. Printing is the production of printed matters as an art. It refers to the business of a printer. CIAHaT Province refers to the Province or Provincial Government of Ilocos Norte. Publication is the printing and distribution usually for sale of books, magazines, newspapers and other printed materials. Quarry Resources any common stone or other common mineral substance as the Director of Mines may declare to be quarry resources such as but not restricted to marble, granite, sand and gravel, boulders, volcanic cinders, basalt, tuff, decorative stones, pebbles, silica, limestone, and rock phosphate: provided they contain no metal or metals or other valuable minerals in economically workable quantities (NIRC definition). Revenue includes taxes, fees and charges that a state or its political subdivision collects and receives into the treasury for public purposes. Services means the duties, work or functions performed, discharged by a government officer, or by a private person contracted by the government, as the case may be. Theater or Cinema House includes any place, edifice, building or enclosure where motion pictures are exhibited and/or where presentation of plays or other shows including performances, stage shows, musical or dramatic shows, concerts, or gymnastics or acrobatic feats are held. SECTION 4. Words and Phrases Not Herein Expressly Defined. Words and phrases embodied in this Co d e not herein expressly defined shall have the same definition as found in Republic Act No. 7160, otherwise known as the Local Government Code of 1991. HAIaEc SECTION 5. Rules of Construction. In interpreting the provisions of this Code, the following rules of construction shall be observed unless otherwise inconsistent with the manifest intent of the said provisions. a) General Rule All words and phrases shall be construed and understood according to the common and approved usage of the languages but technical words and phrases and such other words which may have acquired a peculiar or appropriate meaning in the Code 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 extend and apply to several persons and things as well. c) Reasonable Time In all cases where any act is required to be done within a 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 any act is to be done as provided in this C od CSIHDA e) Conflicting Provisions of Chapters or Articles If the provisions of the different Chapters or Articles conflict with or contravene each other, the provisions of each Chapter or Article shall prevail as to all specific matters and questions involved therein. f) Conflicting Provisions of Sections If the provisions of different Sections in the same Article conflict with each other, the provision of the Chapter which is last in point or in sequence shall prevail. CHAPTER II Provincial Taxes ARTICLE A Real Property Tax SECTION 6. Imposition of Tax. There is hereby levied an ad valorem tax of one percent (1%) of the assessed value of all real properties such as lands, buildings, machinery, and other improvements located in the Province of Ilocos Norte not hereinafter specifically exempted. SECTION 7. Exemptions. The following are exempted from payment of the real property 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, personages or convents appurtenant thereto; mosques, non-profit or religious cemeteries and all lands, buildings and improvements, actually, directly and exclusively used for religious, charitable or educational purposes; c.) All machinery 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; cHaADC d.) All real property owned by duly registered Cooperatives as provided for under RA 6938; e.) Machinery and equipment used for pollution control and environmental protection. SECTION 8. Additional Levy on Real Property for the Special Education Fund (SEF). There is hereby also levied an annual tax of one percent (1%) on the assessed value of real property which shall be in addition to the basic real property tax. The proceeds thereof shall exclusively accrue for the Special Education Fund (SEF). SECTION 9. Date of Accrual of Tax. The real property tax for any year shall accrue on the first day of January and from that date it shall constitute a lien on the property which shall be superior to any other lien, mortgage, or encumbrance of any kind whatsoever, and shall be extinguished only upon the payment of the delinquent tax. Provided that, payments may be made in advance before the tax is due for the year. SECTION 10. Payment of Real Property Taxes in Installments. The owner of the real property or the person having legal interest therein may pay the basic real property tax and the additional tax for the Special Education Fund (SEF) due thereon without discount and interest in four (4) equal installments; the first installment to be due and payable on or before March Thirty First (31st); the second installment; on or before June Thirty (30); the third installment, on or before September Thirty (30) and the last installment, on or before December Thirty First (31st). Payment of real property taxes shall first be applied to prior years' delinquencies, interests, and penalties, if any, and only after said delinquencies are settled may tax payment be credited for the current period. SEACTH SECTION 11. Tax Discount for Advance/Prompt Payment. The following tax discounts for advance/prompt payment of the basic real property tax and the additional tax accruing to the Special Education Fund (SEF) shall be granted: 1. Twenty Percent (20%) Discount If full payment of the basic real property tax and the SEF due for the year is paid in advance, before said tax accrues on January 1 of the current year, or any period of the preceding year. 2. Fifteen Percent (15%) Discount If full payment of the basic real property tax and the SEF due for the year is paid not later than the sixteenth (16th) of January of the current year. 3. Ten Percent (10%) Discount If the basic real property tax and the SEF are paid in full on or before March 31 of the current year, a ten percent (10%) discount is granted. If it is paid in installment as mentioned in Section 10 above, no discount is granted. SECTION 12. Notice of Delinquency in the Payment of the Real Property Tax. a) When the real property tax or any other tax imposed under this Chapter becomes delinquent, the Provincial or Municipal Treasurer shall immediately cause a Notice of Delinquency to be posted at the main entrance of the Provincial Capitol or Municipal Hall and in publicly accessible and conspicuous place in each barangay of the local government unit concerned. 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. ADCTac b) Such notice shall specify the date upon which tax became delinquent and shall state what personal property may be distraint to effect payment. It shall likewise state that anytime before the distraint of personal property, payment of the tax with surcharge, interests and penalties may be made in accordance with the next Section, and unless the tax, surcharges and penalties are paid before the expiration of the year where 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. SECTION 13. Interests on Unpaid Real Property Tax. In case of failure to pay the basic real property tax or any other tax levied under this Title upon the expiration of the periods as provided in Section 9, or when due, as the case may be, shall subject the taxpayer to the payment of interest at the rate of two percent (2%) per month on the unpaid amount or a fraction thereof, until the delinquent tax shall have been fully paid. Provided, however, that in no case shall the total interest on the unpaid tax or portion thereof exceed thirty-six (36) months. SECTION 14. 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 local government unit concerned may avail of the remedies by administrative action through distraint of personal property and levy on real property or by judicial action. The remedies for the collection of taxes provided in Chapter IV of this C od e are applicable for real estate tax collection. TIaCcD SECTION 15. Treasurer to Certify Delinquencies Remaining Uncollected. The Provincial or Municipal Treasurer or their deputies 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 the statement of the reason or reasons for such non-collection or non-payment, and shall submit the same to the Sanggunian concerned on or before December Thirty First (31st) 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. SECTION 16. Periods Within Which to Collect Real Property Taxes. The basic real property tax and any other tax levied under this Chapter shall be collected within five (5) years from the date they become due. No action for the collection of the tax, whether administrative or judicial, shall be instituted after the expiration of such period. In case of fraud or intent to evade payment of the tax, such action may be instituted for the collection of the same within ten (10) years from the discovery of such fraud or intent to evade payment. The period of prescription within which to collect shall be suspended for the time during which: 1) the local treasurer is legally prevented from collecting the tax; 2) the owner of the property or the person having legal interest therein requests for reinvestigation and executes waiver in writing before the expiration of the period within which to collect; and 3) the owner of the property or the person having legal interest is out of the country or otherwise cannot be located. SECTION 17. Administrative Provisions. The applicable provisions of the Local Government Code of 1991 (RA 7160) and other pertinent laws shall apply in the administration of the real property tax. TAHCEc SECTION 18. Applicability Clause. The provisions of the Local Government Code of 1991 (RA 7160) and such other pertinent laws shall apply to all matters on real property taxation. ARTICLE B Tax on Idle Lands SECTION 19. Coverage. For purposes of real property taxation, idle lands shall include the following: (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. 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. IcDCaS SECTION 20. Imposition of Tax. There is hereby levied an annual tax on Idle Lands at the rate of two percent (2%) of the assessed value of the property which shall be in addition to the basic real property tax. SECTION 21. 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 majeure , civil disturbance, natural calamity or any justifiable cause or circumstance. Any person/s 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 22. 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 23. 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 persons having legal interest therein of the imposition of the additional tax. cHEATI SECTION 24. Definition. 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 25. Imposition of Levy. A special levy is hereby imposed on the lands specially benefited by public works projects or improvements funded by the city/province/municipality, Provided, however, that the special levy shall not exceed sixty percent (60%) of the actual cost of such projects and improvements, including the cost of acquiring land and such other real property in connection therewith. SECTION 26. 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 Republic Act No. 6938. The special levy shall not also apply to the remainder of the land portions of which have been donated to the province/city for the construction of such projects or improvements. CHEIcS SECTION 27. Time of Payment. The special levy shall be paid within the quarter following the effectivity of the Ordinance imposing such levy. SECTION 28. 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 29. 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. The ordinance shall likewise specify the appropriate penalty for non-compliance 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 ordinances. (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. The amount of levy shall be one percent (1%) of the assessed value just like the real property tax. TCacIE (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 other affidavits or documents in support of the appeal. ARTICLE D Socialized Housing Tax SECTION 30. Definitions. 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 31. 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 and 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 the tax. HAECID (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. SECTION 32. 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 33. 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 34. 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 (PhP50,000.00). 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 Transfer Tax on Real Property Ownership SECTION 35. Rate of Transfer Tax. A tax is hereby imposed on the sale, donation, barter, adjudication, settlement, quitclaim or any other mode of transferring ownership or title of real property at the rate of fifty percent of one percent (50% of 1%) of the total consideration involved in the acquisition of the property or of the fair market value as appearing in the tax declaration covering the property whichever is higher. Provided, however, that in no case shall the transfer tax therein be lower than Twenty Pesos (P20.00) SECTION 36. Exemptions. The sale, transfer or other disposition of real property pursuant to R.A. No. 6657 otherwise known as the Comprehensive Agrarian Reform Law of 1988 shall be exempt from this tax. SECTION 37. Time of Payment. It shall be the duty of the seller, donor, transferor or administrator to pay the tax herein imposed within sixty (60) days from the date of execution of the deed or from the date of the decedent's death. SECTION 38. Surcharge for Late Payment and Interest for Unpaid Tax. Failure to pay the tax imposed in this Article shall subject the taxpayer to a surcharge of twenty five percent (25%) of the original amount due, such surcharge to be paid at the same time and in the same manner as the tax due. In addition to the surcharge for late payments, there shall be imposed upon the unpaid amount and interest of fourteen percent (14%) per annum from the due date until the tax is fully paid. HITEaS SECTION 39. Administrative Provisions. a.) The Register of Deeds of the Province of Ilocos Norte shall, before registering any deed, require the presentation of the evidence of payment of this tax. b.) The Provincial Assessor of Ilocos Norte shall, likewise, make the same requirement before cancelling an old tax declaration and issuing a new one in place thereof. c.) Notaries Public shall furnish the Provincial Treasurer with a copy of any deed transferring ownership or title to any real property within thirty (30) days from the date of notarization. SECTION 40. Duty of Persons Acquiring Real Property or Making Improvements or Installing Machinery Thereon. Pursuant to Article 294 of the Rules and Regulations implementing the Local Government Code of 1991, all persons acquiring real property and introducing improvement or installing machineries thereon shall be required to comply with the following: Duty of Persons Acquiring Real Property or Making Improvements thereon: a.) All persons, natural or juridical, or their duly authorized representatives, who acquire at any time a parcel or parcels of land in any city or municipality, shall file with the Provincial, City, or Municipal Assessor of the locality where the property is located, a sworn statement declaring the true value of the subject property within sixty (60) days after the acquisition of such property as evidenced by a duly notarized or final deed of conveyance executed between the contracting parties bearing proof of registration from the Register of Deeds concerned. The sixty (60)-day period shall commence on the date of execution of the Deed of Conveyance. caTIDE b.) In the case of houses, buildings, or other improvements acquired or newly constructed which will require building permits, property owners or their authorized representatives shall likewise file a sworn declaration of the true value of the subject house, buildings, or other improvement within sixty (60) days after: (1) The date of a duly notarized final Deed of Sale, Contract, or other Deed of Conveyance covering the subject property executed between the contracting parties; (2) The date of completion or occupancy of the newly constructed building, house, or improvement whichever comes earlier; and (3) The date of completion or occupancy of any expansion, renovation, or additional structures or improvement whichever comes earlier; and c.) In the case of machinery, the sixty (60)-day period for filing the required sworn declaration of property values shall commence on the date of installation thereof as determined by the City or Municipal Assessor and, for this purpose, said local assessor may secure certification of the building official or city, or municipality concerned. SECTION 41. Penalty. Any person violating the provisions of Article 294 of the Rules and Regulations implementing the Local Government Code of 1991 quoted in the preceding Section shall be imposed a fine of not less than Five Hundred Pesos (PhP500.00) but not more than One Thousand Pesos (PhP1,000.00) upon the discretion of the Municipal Trial Court. Provided that, a subsidiary imprisonment shall be imposed by the Court in case of failure to pay the fine actually imposed. EIcSDC ARTICLE F Tax on Business of Printing and Publication SECTION 42. Imposition of Tax. There shall be levied, collected and paid an annual tax on business of persons engaged in the printing and/or publication of books, cards, posters, leaflets, handbills, certificates, receipts, pamphlets, and others of similar nature at a rate of fifty percent of one percent (50% of 1%) of the gross annual receipts for the preceding Calendar Year within its territorial jurisdiction, excluding the territorial limits of the cities of Laoag and Batac. In the case of newly started business, the tax shall be at the rate of one twentieth of one percent (1/20 of 1%) of the capital investment. In the succeeding calendar year, regardless of when the business started to operate, the tax shall be based on the gross receipts for the preceding Calendar Year, or any fraction thereof, as provided therein. SECTION 43. Exemption. The receipts from the printing and/or publishing of books or other reading materials prescribed by the Department of Education (DepEd) as school texts or references shall be exempted from the tax herein imposed. SECTION 44. Time of Payment. The tax in this Article shall accrue on the 1st day of January of each year and shall be paid to the Provincial Treasurer within the first twenty (20) days of January. SECTION 45. Surcharge for Late Payment and Interest on Unpaid Tax. Failure to pay the tax imposed 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. CIScaA In addition to the surcharge for late payment, there shall be imposed upon the unpaid amount an interest of fourteen percent (14%) per annum from the due date until the tax is fully paid. SECTION 46. Administrative Provision. The applicable provisions of the Local Government Code of 1991 (RA 7160) and such other pertinent laws shall apply to all matters on the collection of said tax. SECTION 47. Penalty. Violation of this Article shall be liable for a fine of One Thousand Pesos (PhP1,000.00) or imprisonment of ten (10) days or both, upon the discretion of the Court. ARTICLE G Franchise Tax SECTION 48. Imposition of Tax. a.) Notwithstanding any exemptions granted by any law or other special law, the Province hereby impose a tax on any business enjoying a franchise, at the rate of fifty percent of one percent (50% of 1%) of the gross annual receipts which shall include both cash sales and sales on account realized during the preceding Calendar Year within its territorial jurisdiction, excluding the territorial limits of the Cities of Laoag and Batac. In case of newly started business, the franchise holder shall pay an initial tax of one twentieth of one percent (1/20 of 1%) of the capital investment. In the succeeding Calendar Year, regardless of when the business started to operate, the tax shall be based on the gross receipts for the preceding Calendar Year, or any fraction thereof, as provided herein. b.) The province shall not impose the tax on businesses enjoying franchise operating within the territorial jurisdiction of the Cities of Laoag and Batac located within the province; c.) The term businesses enjoying a franchise shall not include holders of certificate of public convenience for the operation of public utility vehicles for the reason that such certificate are not considered as franchises; d.) In case of a newly started business, the tax shall not exceed one-twentieth (1/20) of one percent (1%) of the capital investment. In the succeeding Calendar Year, regardless of when the business started to operate, the tax shall be based on the gross receipt for the preceding Calendar Year, or any fraction thereof, as provided in this Article. 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: IASCTD 1) In the locality where the principal office of the business is located, the paid up capital stated in the Articles of Incorporation, in case, of corporation, or in any similar documents in case of other types of business organizations or enterprises, shall be considered as the capital investment. 2) Where there is Branch or Sales Office which commences business operations during the same year as the principal office but which is located in another province or in the city outside the province, the paid-up capital referred to above shall be reduced by the amount of the capital investment made for said Branch or Sales office which shall be taxable instead by the province or city where it is located. SECTION 49. Time of Payment. The tax in this Article shall occur on the 1st day of January of each year and shall be paid to the Provincial Treasurer within the first twenty (20) days of January. SECTION 50. Surcharge for Late Payment and Interest on Unpaid Tax. Failure to pay the tax imposed 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 manner as the tax due. In addition to the surcharge for late payment there shall be imposed upon the unpaid amount an interest of fourteen percent (14%) per annum from the due date until the tax is fully paid. ASDTEa SECTION 51. Administrative Provisions. The applicable provisions of the Local Government Code of 1991 (RA 7160) and such other pertinent laws shall apply to all matters on the collection of said tax. SECTION 52. Penalty. Violation of this Article shall be liable for a fine of One Thousand Pesos (PhP1,000.00) or imprisonment of ten (10) days or both, upon the discretion of the Court. ARTICLE H Tax on Sand, Gravel and Other Quarry Resources, Pebble-Picking Operations and Small Scale Mining SECTION 53. Governor's Sand and Gravel Permit. No person, corporation or partnership, association or cooperative, shall be allowed to extract, pick or gather sand, gravel and other quarry pebble-picking operations and engage in small-scale mining for Commercial and Industrial purposes without permit issued by the Provincial Governor. Applications shall be filed with the Provincial Governor through the Provincial Mining Regulatory Board (PMRB). The application therefore, shall be processed, and upon approval, the permit shall be issued upon payment of the amount of One Thousand Pesos (PhP1,000.00) per annum and after satisfaction of all the requirements for issuance thereof, as provided in Section 39 hereof, and in P.D. 1899 and R.A. 7076, in case of Small-Scale Mining as amended by R.A. 7942, the Philippine Mining Act of 1995 and B.P. 265 for pebble picking operations, and all issuances implementing such enactment as well as this provision. SECTION 54. Governor's Special Permit. 1. Government Gratuitous Permit Any government entity/instrumentality in need of quarry, sand and gravel or loose/unconsolidated material in the construction of buildings and/or infrastructures for public use or other purposes may apply for a Government Gratuitous Permit (MGB Form No. 8-3B) with the Provincial Governor through the Provincial Mining Regulatory Board (PMRB) for a period co-terminus with the construction stage of the project but not to exceed one (1) year in public/private lands covering an area of not more than two (2) hectares. The applicant shall submit a project proposal stating where the materials to be taken shall be used and the estimated volume needed. caCEDA 2. Private Gratuitous Permit Any landowner may apply for a Private Gratuitous Permit with the Provincial Governor through the Provincial Mining Regulatory Board (PMRB) for the extraction, removal and utilization of quarry, sand and gravel or loose/unconsolidated materials from his/her land for a non-renewable period of sixty (60) calendar days: Provided, That there is adequate proof of ownership and that the materials shall be for personal use. 3. Exclusive Sand and Gravel Permit Any qualified person may apply for an Exclusive Sand and Gravel Permit (MGB Form No. 8-4B) with the Provincial Governor through the Provincial Mining Regulatory Board (PMRB) for extraction, removal and utilization of sand and gravel and other loose/unconsolidated materials from public land for its own use covering an area of not more than one (1) hectare for a non-renewable period not exceeding sixty (60) calendar days and a maximum volume of fifty (50) cubic meters: Provided, That there will be no commercial disposition thereof. Permittees from item Nos. 2 and 3, shall be made to pay the corresponding sand and gravel tax to the Provincial/Municipal Treasurer as the case may be, before the extraction of quarry resources or materials. SECTION 55. Rate of Tax on Sand and Gravel, Pebbles and Other Decorative Stones, and Other Quarry Resources. There is hereby levied tax on sand and gravel, earth and other quarry resources extracted, and pebbles as well as decorative stones, gathered from public and private lands, or from beds of seas, lakes, rivers, creeks, streams and other public waters within the territorial jurisdiction of the Province of Ilocos Norte, with the following rates: Sand and Gravel Taxes Boulders P30.00/cu.m. Pebbles P35.00/cu.m. Mixed Sand & Gravel P18.00/cu.m. Earth/Aggregate P12.00/cu.m. Feldspar P30.00/metric ton Silica P30.00/metric ton Limestone P30.00/metric ton Other Decorative Stones P40.00/cu.m. Metallic Minerals P100.00/metric ton Filing Fee P100.00/hectare Processing Fee P150.00/permit Inspection/Verification Fee P350.00/permit Registration Fee P750.00/permit MGB Forms P75.00/permit PD 1856 P75.00/permit SECTION 56. Time and Manner of Payment. Before issuance of the commercial/industrial permit and before extracting or gathering the materials, the tax on sand and gravel, quarry resources, pebbles and decorative stones, etc., for a minimum of Two Thousand (2,000) cubic meters, shall be paid to the Provincial Treasurer. However, upon extracting the number of cubic meters applied for, and before the expiration of said permit, the permittee shall be required to pay the tax equal to an additional minimum of One Thousand (1,000) cubic meters for every additional volume of one thousand (1,000) cubic meters. SECTION 57. Renewal of Permit. Application for renewal of permit should be filed sixty (60) days before the expiration of the permit, which should be every 31st day of December of the current year if the new permit is issued before June 30, and December 31 of the succeeding year if the new permit is issued after June 30. CIaASH SECTION 58. Checkers at the Extraction Site. To effectively implement the provisions of this Article, the Provincial Governor or the Provincial Treasurer may station Checkers at the extraction sites, with the authority to verify the correct quantity of materials extracted in accordance with the permit granted with the use of Delivery Receipts specifically issued for the purpose to be purchased from the Office of the Provincial Treasurer. SECTION 59. Sharing of the Proceeds of The Tax. The proceeds of the tax shall be distributed as follows: 1. Province Thirty Percent (30%) 2. City/Municipality where quarry resources are extracted Thirty Percent (30%) 3. Barangay where the quarry resources are extracted Forty Percent (40%) SECTION 60. Mining Taxes on Small Scale Mining. Mining taxes shall be imposed by the Province at the same rate of rentals and royalties provided in Title VI, Chapter VII of the National Revenue Code for small-scale mining operations in the territorial jurisdiction of the province. SECTION 61. Reporting Requirements. Every Contractor/Permittee/Permit Holder or holder of a Mineral Processing Permit or its operator is required to submit the following reports: a.) Monthly Report on Production Sales and Inventory of Metallic Minerals and Employment A contractor or its operator or holder of Mineral Processing Permit shall submit to the Director a sworn Monthly Report on Production, Sales and Inventory of Metallic Minerals and Employment as prescribed in MGB Forms Nos. 29-1 to 29-9, whichever mineral is applicable, every 10th day of the succeeding month. b.) Monthly Report on Production, Sales and Inventory of Non-Metallic Minerals and Employment In the case of Mineral Agreements, FTAA's or Mineral Processing Permits involving non-metallic minerals, a Contractor or its operator or Permit Holder shall submit to the concerned Regional Director, copy furnished the Director, a sworn Monthly Report on Production, Sales and Inventory of Non-Metallic Minerals and Employment as prescribed in MGB Form No. 29-10 every 10th day of the succeeding month. c.) Quarterly Report on Production, Sales and Inventory of Quarry Resources (except Sand and Gravel) and Employment A holder of Quarry Permit or its operator shall submit to the Provincial Governor/City Mayor, copy furnished, the Director and concerned Regional Director, a sworn Quarterly Report on Production Sales and Inventory of Quarry Resources and Employment as prescribed in MGB Form No. 29-11 within fifteen (15) working days after the end of each calendar quarter. d.) Monthly Report on Production, Sales and Inventory of Industrial Sand and Gravel and Employment A holder of an Industrial Sand and Gravel Permit or its Operator shall submit to the Director, copy furnished the concerned Regional Director, a sworn Monthly Report on Production, Inventory and Sales of Industrial Sand and Gravel and Employment as prescribed in MGB Form No. 29-12 every 10th day of the succeeding month. AaIDCS e.) Monthly Report on Production and Sales of Commercial Sand and Gravel and Employment A holder of a Commercial Sand and Gravel Permit or its Operator shall submit to the Provincial Governor/City Mayor, copy furnished the Director, a sworn Monthly Report on Production, Inventory and Sales of Industrial Sand and Gravel and Employment as prescribed in MGB Form No. 29-13 every 10th day of the succeeding month. f.) Quarterly Report on Production and Sales of Small-Scale Metallic Mines and Employment The holder of a Small-Scale Metallic Mines Permit shall submit to the Provincial Governor/City Mayor, copy furnished the Director and concerned Regional Director, a sworn Quarterly Report on Production, Inventory and Sales of Small-Scale Metallic Mines and Employment as prescribed in MGB Form No. 29-14 for metallic minerals other than gold or MGB Form No. 25-15 for gold mineral only, within fifteen (15) working days after the end of each calendar quarter. g.) Integrated Annual Report A Contractor or Mineral Processing Permit Holder or its operator shall submit to the Director a sworn Integrated Annual Report using prescribed MGB Form No. 29-16 within two (2) months after the end of each Calendar Year. A holder of a Quarry Permit or its Operator shall likewise submit the same report (MGB form No. 29-16) to the concerned Provincial Governor/City Mayor; copy furnished the Director and the concerned Regional Director, within two (2) months after the end of each Calendar Year. All books of accounts, reports and correspondences shall be filed and kept by the Contractor/Quarry Resources Permit Holder or its Operators and shall be open at all times for verification by the Director or its duly authorized representative. IDAESH A Small-Scale Mining Permit Holder shall submit to the Provincial Governor/City Mayor, copy furnished the Director and the concerned Regional Director, a sworn Integrated Annual Report for Small-Scale Mines as prescribed in MGB Form No. 29-17 within two (2) months after the end of each calendar year. SECTION 62. Fines and Penalties A.) Late submission of any of the required reports including copies to be furnished to the Director and concerned Regional Director. Basic Fine Daily Fine 1st Violation P1,000.00 P10.00 2nd Violation 2,000.00 20.00 3rd Violation and 3,000.00 30.00 Subsequent violations B.) Non-submission of any of the required reports after one (1) month from the prescribed reporting period. Basic Fine Daily Fine 1st Violation P2,000.00 P20.00 2nd Violation P3,000.00 P30.00 3rd Violation and P5,000.00 P50.00 Subsequent violations Provided, that a late report classified under non-submission category shall not pay the accumulated fine in a.) but instead pay the fines imposed in b.) of this Section: Provided, further, That the total fine for non-submission of any of the required reports at any one time shall not exceed Ten Thousand Pesos (PhP10,000.00). C.) Failure of the Contractor or holder of any of the quarry resources permits or its Operator to submit any of the reports prescribed in the preceding Section, six (6) months after the third violation or failure to pay fines within one (1) year shall be sufficient ground for cancellation or non-renewal of a permit, Mineral Agreement or FTAA. Payment of fines involving the herein cited reports shall be made to the Provincial Treasurer or authorized representative of the following offices: 1.) Provincial Governor/City Mayor MGB Form No. 29-11 MGB Form No. 29-13 MGB Form No. 29-14 MGB Form No. 29-15 MGB Form No. 29-17 MGB Form No. 29-18 2.) Regional Director MGB Form No. 29-10 (For Mineral Agreements and FTAA's) 3.) Director MGB Forms No. 29-1 to 29-9 MGB Forms No. 29-16 MGB Forms No. 29-18 MGB Forms No. 29-12 D.) Failure to carry delivery receipt for the transport of the sand and gravel and other mineral resources shall constitute a fine of Two Hundred Pesos (PhP200.00) for every cubic meter of the mineral being transported. E.) Failure to pay the fine shall cause the mineral conveyance used in the illegal transport to be impounded at the nearest police station, DENR Office or at the Provincial Motor Pool until such time that the fine is paid in full to the provincial treasurer or his duly authorized representative. F.) Equipment such as loaders, bulldozers, backhoes, and the like, used in quarrying without the necessary permits shall be imposed a fine of Two Thousand Pesos (PhP2,000.00) for each equipment used in the illegal activity. Failure to pay the fine shall cause the said equipment to be impounded at the nearest police station, DENR Office or at the Provincial Motor Pool, until such time that the corresponding fines have been paid in full. ScAHTI G.) Operators of illegal quarries and mines, together with those involved in the said illegal operation, shall be charged with theft of minerals and shall be punishable under the provisions stated in Republic Act No. 7942 (Mining Act of 1995) and other applicable laws. H.) Failure to completely fill the information required in the delivery receipt shall be punishable with a fine of One Hundred Pesos (PhP100.00) for the first offense; Five Hundred Pesos (PhP500.00) for the second offense; and cancellation of the permit on the third offense. Failure to pay the fine shall cause the said equipment to be impounded at the nearest police station, DENR Office or at the Provincial Motor Pool, until such time that the corresponding fines have been paid in full. SECTION 63. Administrative Provision. The Provincial Treasurer shall require the registration of all Lease Contracts/Agreements entered into between the permittee and any interested party/ies in connection with quarrying operations. He/she shall be required to pay a registration fee of One Hundred Pesos (PhP100.00) for every Lease Contract/Agreement. ARTICLE I Professional Tax SECTION 64. Imposition of Tax. a.) There is hereby levied an annual Professional Tax on all persons engaged in the exercise or practice of his profession requiring government examination within the jurisdiction of the province as follows: aSCHIT 1.) Three Hundred Pesos (PhP300.00) Actuaries Architects Brokers Customs Real Estate Stock Certified Public Accountants Dentists Aviators Commercial Professionals Engineers Agricultural Chemical Civil Electrical Electronics and Communications Geodetic Industrial Junior Mechanical Marine Chief Mechanical Mining Sanitary Sanitary Structural Land Surveyors Interior Designers/Decorators Lawyers License shipmasters Medical Practitioners Physicians Nurses Medical Technologists Physical Therapists Opticians Optometrists Pharmacists Embalmer Registered Electricians Registered Master Plumbers 2.) Two Hundred Pesos (PhP200.00) Chief Mates, Second and Third Mates Insurance Agents and Sub-Agents Midwives Registered Radio-TV Technicians Therapists And Other Similar professions 3.) Any other professions not included above (PhP150.00) b.) Every person legally authorized to practice his profession shall pay the foregoing professional tax to the Provincial Treasurer of Ilocos Norte. This imposition covers also those persons who practice their profession or pursue their calling not only within the territorial jurisdiction of the Province of Ilocos Norte but also in other places if they have their principal office or branch in the province. Provided, however, that such person who have paid his professional tax in the place where their principal office is situated shall be entitled to practice their profession in Ilocos Norte without being subjected to any other national or local tax, license, or fee for the practice of such profession. c.) Any individual or corporation employing a person subject to professional tax shill 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, surveys and maps, as the case may be, the number of the official receipt issued to him. d.) The professionals subject to tax herein imposed are only those who have passed the bar examinations, or any board or other examination conducted by the Philippine Regulation Commission (PRC). aSEHDA SECTION 65. Exemption. Professionals exclusively employed in the government shall be exempt from the payment of this tax. A line of profession does not become exempt even if conducted with some other profession for which the tax has been paid. SECTION 66. Time and Manner of Payment. The professional tax shall be payable annually on or before the thirty-first (31st) day of January. Any person first beginning to practice professions of the month of January must, however, pay the full tax before engaging therein. SECTION 67. Administrative Provisions. The Provincial Treasurer or his duly authorized representative shall require each professional their current annual registration cards issued by competent authority before accepting payment of their professional tax for the current year. SECTION 68. Surcharge for Late Payment and Interest on Unpaid Tax. Failure to pay the tax imposed 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 manner as the tax due. In addition to the surcharge for late payment there shall be imposed upon the unpaid amount an interest of fourteen percent (14%) per annum from the due date until the tax is fully paid. SECTION 69. Penalty. Violation of this Article shall be liable for a fine of One Thousand Pesos (PhP1,000.00) or imprisonment of ten (10) days or both upon the discretion of the Court. AaSHED ARTICLE J Amusement Tax on Admission SECTION 70. Rate of Tax. a.) There is hereby levied an amusement tax to be collected from the proprietors, lessees, or operators of theaters, cabarets, night or day clubs, bowling alleys, cinemas, concert halls, cockpits, circuses, carnivals, boxing exhibitions, sports center and other amusement at the rate of thirty percent (30%) of the gross receipt from the admission fees. SECTION 71. Exemption. The holding of operas, concerts, dramas, recitals, painting and art exhibitions, flower shows, musical programs, literary and oratorical presentation, EXCEPT pop, rock, or similar concerts, shall be exempt from the payment of the tax herein imposed. SECTION 72. Sharing of Proceeds of Tax. The proceeds from the amusement tax shall be shared equally by the province and the municipality where such amusement places are located. SECTION 73. Manner of Payment. The tax herein imposed shall be due and payable within the first twenty (20) days of the ensuing month following that for which they are due by the proprietors, lessees or operators concerned. The tax shall be determined on the basis of a true and complete return during the preceding month. In case of theaters and cinematography, the taxes shall first be deducted and withheld by the proprietors, lessees or operators of the theaters or cinematography and paid to the Provincial Treasurer or to the Municipal Treasurer of the municipality where the theaters or cinematography are located, before the gross receipts are divided between the proprietors or operators and distributors of the cinematographic films. DAcaIE SECTION 74. Administrative Provisions. The applicable provisions of the Local Government Code of 1991 (RA 7160) and such other pertinent laws shall apply to all matters on the collection of said tax. SECTION 75. Surcharge for Late Payment and Interest for Unpaid Tax. Failure to pay the tax imposed 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. In addition to the surcharge for late payment there shall be imposed upon the unpaid amount an interest of fourteen percent (14%) per annum from the due date until the tax is fully paid. SECTION 76. Penalty. Violation of this Article shall be liable for a fine of One Thousand Pesos (PhP1,000.00) or imprisonment of ten (10) days or both upon the discretion of the Court. a. Filing of Return The proprietor, lessee or operator shall file a true and complete return within the first twenty (20) days of the month showing the required information, including the opening and closing numbers of tickets sold classified according to their admission prices and the amount of gross receipts derived during the preceding month. b. Form of Tickets The proprietor, lessee or operator of an amusement place where fees are required for admission shall provide tickets, which shall be serially numbered indicating therein the name of the amusement place, the admission fee and the amount of tax. The serial number must be printed on both ends of the ticket such that when divided into two upon being presented for admission, the serial number shall appear on both parts. One-half of the admission ticket shall be given to the customer or patron and the other half to be deposited in the LOCKED BOX provided for the purpose by the proprietor, lessee or operator and that this box shall be made available for inspection and shall be opened in the presence of the Provincial Treasurer or his duly authorized representative. CSHEca The proprietors, lessees or operators of theaters or cinematography or other amusement places or their agents shall display on the counter of the ticket booths of their establishments within public view the rolls or pads of the admission tickets being sold. c. Registration of Tickets. It shall be the duty of the proprietors, lessees or operators of amusement places to register their tickets with the Provincial Treasurer and have them stamped with the seal of the said office before selling the same to the public. The proprietor, lessee or operator of the place of amusement shall keep a true and correct record of the set of stock of tickets, indicating the number of the registered tickets and the serial number of the tickets sold from day to day. It shall be unlawful for any proprietor, operator or lessee of an amusement place to keep in his possession or have unregistered tickets in his amusement place. In case of a premier exhibition of film, road shows, benefit shows or similar shows, where the admission price is increased, separate gate tickets shall be registered and used therefore. d. Verification of Tickets The Provincial Governor or the Provincial Treasurer shall, whenever it is necessary for the good of the service, post their duly authorized inspector at the gates of the amusement place for the verification of tickets sold thereat. Said duly authorized inspectors shall have access to all admission tickets being sold to the public from operating time of the amusement place up to the closing time, provided, amusement places with automatic machine for dispensing tickets are exempt from the operation of this provision. e. Notice of Admission Price Operators of places issuing tickets shall keep a notice in big letters of numbers posted in a conspicuous place in front of the ticket booth, showing the admission price, tax due and if the admission price is changed after registration, a notice to that effect shall be immediately sent to the Provincial Treasurer or his duly authorized deputy and a notice shall be posted in the place of business for the information of the public. SHaATC ARTICLE K Annual Fixed Tax for Every Delivery Truck or Van of Manufacturers or Producers, Wholesalers or Dealers or Retailers of Certain Products SECTION 77. Rate of Tax. There is hereby imposed an annual fixed tax in the amount of Five Hundred Pesos (P500.00) for every truck, van or any vehicle used by manufacturers, producers, wholesalers, dealers or retailers in the delivery or distribution of distilled spirits, fermented liquors, soft drink, cigars and cigarettes and other products to sale outlets, or consumers whether directly or indirectly, within the Province of Ilocos Norte. Upon payment of the tax, the taxpayer shall be issued a sticker with a fee of Fifty Pesos (P50.00) bearing the logo/official seal of the Province of Ilocos Norte, which shall be posted conspicuously at the windshield of the vehicle but should not obstruct the view of the Driver. SECTION 78. Time of Payment. The tax herein imposed shall be due and payable within the first twenty (20) days of the ensuing month following that for which they are due by the proprietors, lessees or operators concerned. SECTION 79. Administrative Provision. The Provincial Treasurer shall cause the procurement or printing of the sticker. The sticker shall be reflectorized with a length of three inches and with a width of four inches square (3" x 4") and the corresponding year for its use shall be printed in black bold numbers at the bottom and be serially numbered and said serial number printed just below the year in smaller print. DTAIaH SECTION 80. Surcharge for Late Payment and Interest on Unpaid Tax. Failure to pay the tax imposed 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 manner as the tax due. In addition to the surcharge for late payment, there shall be imposed upon the unpaid amount an interest of fourteen percent (14%) per annum from the due date until the tax is fully paid. SECTION 81. Penalty. Violation of this Article shall be liable for a fine of One Thousand Pesos (PhP1,000.00) or imprisonment of ten (10) days or both upon the discretion of the Court. CHAPTER III Permit and Regulatory Fees ARTICLE A Governor's Developmental Fees SECTION 82. Imposition of Fee. Unless otherwise specifically provided in this C od e, there shall be collected a fee for the regulation and supervision of business within the Province of Ilocos Norte. SECTION 83. Rate of Fees. 1.) All establishments shall pay the corresponding fees based on the amount of the local license tax paid by them: aDcHIS When the license paid is: Annual Fee Less than P50.00 P20.00 More than 51.00 not exceeding P100.00 30.00 More than 101.00 200.00 40.00 More than 201.00 300.00 50.00 More than 301.00 500.00 75.00 More than 501.00 750.00 100.00 More than 751.00 1,000.00 125.00 More than 1,001.00 1,500.00 150.00 More than 1,501.00 2,000.00 200.00 More than 2,001.00 3,000.00 250.00 More than 3,001.00 4,000.00 300.00 More than 4,001.00 10,000.00 400.00 More than 10,001.00 and above 500.00 2.) Other businesses: a) Film Shooting P1,000.00/week and P500.00 for the succeeding week or any fraction thereof b) Vocational/Training School P250.00/year c) Gasoline Station Super P650.00/year Medium P450.00/year d) Radio Station/Telegraph Services P500.00/year e) Telephone System and other Comm. Establishments P500.00/year f) Resorts and Golf Courses P1,500.00/year g) Business or Transportation of Passengers and Goods PUJS P150.00/unit Mini-Buses P250.00/unit Buses P450.00/unit h) Quarrying Operations Back Hoe P150.00/unit PayLoader 200.00/unit Dump Truck 350.00/unit 3.) All other businesses not included or specifically provided above P100.00/year SECTION 84. Time of Payment. The fee herein imposed shall be due and payable within the first twenty (20) days of the ensuing month following that for which they are due by the proprietors, lessees or operators concerned. SECTION 85. Administrative Provisions. The applicable provisions of the Local Government Code of 1991 (RA 7160) and such other pertinent laws shall apply to all matters on the collection of said fee. a.) Application of Governor's Developmental Fee an application for a Governor's Permit shall be filed with the Office of the Provincial Governor. The form for the purpose shall be issued by the same office and shall set forth the requisite information including the name and citizenship of the applicant, the description of the business, occupation or undertaking that is to be conducted, the particular place where the same shall be conducted and such other information as may be prescribed. AICTcE Any false statement made by the applicant shall constitute sufficient grounds for denying or revoking the permit issued by the Governor and license may further be prosecuted in accordance with penalties provided by this New Revised Revenue Code. A Governor's Developmental Fee shall be refused to any person (1) that previously violated any ordinance or regulations governing permits granted; (2) whose business or undertaking does not conform with laws and regulations; (3) that has any unsettled tax obligations. Debt or liability to the government; and (4) that is not qualified under any provisions of law or ordinances. b.) Issuance of Permit. Contents: Upon approval of the application for a Governor's Permit, two (2) copies of the application duly signed by the Provincial Governor shall be returned to the applicant. One (1) copy shall be presented to the Provincial Treasurer as a basis for collection of the Governor's Permit fee. Every permit issued by the Governor shall show the name of the applicant and his address; the nature of business and its location; date of issue and expiration of the permit and such other information or data as may be necessary. c.) Posting of Permit. Every permittee shall keep his permit posted at all times in a conspicuous place of any business or if he has no fixed place of business, he shall keep the permit in his possession, the permit shall immediately be produced upon the demand of the Provincial Governor, the Provincial Treasurer, or any of their duly authorized representatives. EICSDT d.) Duration and Renewal of Permit. The Governor's Permit shall be granted for a period of not more than one (1) year and shall expire on the Thirty First day of December following the date of issuance thereof unless revoked or surrendered earlier. The permit issued shall be renewed every year within the first twenty (20) days of January. It shall have a continuing validity only upon renewal thereof and payment of the corresponding fee. e.) Revocation of Permit. When a person doing business or engaging in an activity under the provision of this New Revised Revenue Code, violates any of the conditions set forth in the permit and refuses to pay an indebtedness or liability to the province to the injury of public morals or peace, or when a place where such business or undertaking is being conducted becomes a nuisance or is permitted to be used as a resort for disorderly characters, criminals, or women of ill repute or which an applicant has made any false statement or any portion in his application, the Governor may, after investigation, revoke the Governor's Permit. Such revocation shall operate to forfeit all sums which may have been paid in respect of said privilege, in addition to the fines and imprisonment, that may be imposed by the Court for the violation of any provisions of the code governing the conduct of activities and to prohibit the exercise thereof by the person whose privilege is to be revoked until restored by the Sangguniang Panlalawigan. f.) Expiration upon Revocation or Surrender. Every permit shall cease to be enforced upon revocation, or surrender thereof. Every person holding a permit shall surrender the same upon its revocation, or upon closure of the business or discontinuance of an undertaking for which the permit was issued. SECTION 86. Surcharge for Late Payment and Interest on Unpaid Tax. Failure to pay the tax imposed 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. cCEAHT In addition to the surcharge for late payment, there shall be imposed upon the unpaid amount an interest of fourteen percent (14%) per annum from the due date until the tax is fully paid. SECTION 87. Penalty. Violation of this Article shall be liable for a fine of One Thousand Pesos (PhP1,000.00) or imprisonment of ten (10) days or both upon the discretion of the Court. ARTICLE B Governor's Permit Fee for Fund Raising SECTION 88. Imposition of Fee. There shall be collected from a person or persons, associations, clubs, etc. a permit fee of One Hundred Fifty Pesos (PhP150.00) for the holding of fund raising activity/campaign in any form. SECTION 89. Time and Manner of Payment. The fee imposed in this Article shall be paid to the Provincial Treasurer upon issuance of the permit. SECTION 90. Administrative Provisions. a.) Application of the Governor's Permit for the conduct of the fund raising shall be filed with the Office of the Provincial Governor. The form for this purpose shall be issued by the same office and shall set forth the requisite information including the name and address of the applicant, the purpose of the fund raising, the amount to be raised and the duration of the activity, the manner it shall be conducted and some other information as may be prescribed. cDECIA b.) In case, tickets or envelopes are used in the conduct of the fund raising, the number of the permit shall be printed or stamped at the face of the envelopes or at the back of the tickets. SECTION 91. Surcharge for Late Payment and Interest on Unpaid Tax. Failure to pay the tax imposed 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 manner as the tax due. In addition to the surcharge for late payment, there shall be imposed upon the unpaid amount an interest of fourteen percent (14%) per annum from the due date until the tax is fully paid. SECTION 92. Penalty. Violation of this Article shall be liable for a fine of One Thousand Pesos (PhP1,000.00) or imprisonment of ten (10) days or both upon the discretion of the Court. ARTICLE C Provincial Veterinary Services SECTION 93. Definition of Terms. A. Veterinary Related Services services rendered by the Provincial Veterinary Office related to Meat Inspection, such as accreditation of livestock and poultry products, laboratory examination of animals, meat and meat products, veterinary shipping permit/health certification, veterinary sanitation/quarantine. ADCSEa B. Livestock and Poultry Product and By-product Handler their nature of business is the buy and sell of livestock and poultry products and by-products in the Province. C. Commercial Livestock Farm a farm privately or semi-privately owned with a minimum of 20 sow level or 20 heads of cattle/carabao/horse. D. Commercial Poultry Farm a poultry farm privately or semi-privately-owned with a minimum of 5,000 poultry heads or 50 cockerel/breeders. E. Pathological Examination an examination that deals with the essential nature of diseases especially of the changes in body tissues and organs which cause or are caused by disease. F. Necropsy examination of an animal's body after death. G. Parasites Examination an examination that assist in the diagnosis of various clinical and non-clinical parasitism by means of laboratory methods. H. Serology Test the study of antigen-antibody reactions in vitro: also used as identification of bacteria. I. Fluorescent Anti-Body Test for Rabies the detection of viral antigens for rabies. J. Pet Shops specialized stores that sell animals for pets. CITcSH K. Veterinary Clinics/Hospitals facilities that are involved in the health care of animals. SECTION 94. Veterinary Related Services. the following schedule of fees and charges for services rendered by the Provincial Veterinary Office are hereby promulgated: 1) Accreditation of Animal Product and By-Product Handlers for the issuance of certification of accreditation of animal product and by-product handlers doing business in the province. 1) Livestock Dealers 300.00/year 2) Poultry Dealers 300.00/year 3) Meat Dealers 300.00/year 4) Milk Dealers 300.00/year 5) Egg Dealer 300.00/year 6) Hide Dealers 300.00/year 7) Skin Dealers 300.00/year 8) Manure and Dung Dealers 300.00/year 9) Game Fowl 300.00/year 2) Accreditation of Commercial Animal Farms and Specialized Facilities for the issuance of certification of accreditation of commercial animal farms established in the province. 1) Piggery 20-50 sow level 500.00/year 51-100 sow level 750.00/year 100-above sow level 1,000.00/year 2) Poultry 5,000-10,000 hds.pop 500.00/year 10,000-50,000 hds.pop 750.00/year 51,000-above hds.pop 1,000.00/year 3) Game Fowl 50-100 cock/layer population Php500.00/year 100-500 cock/layer population 750.00/year Above 500 cock/layer population 1,000.00/year 4) Beef Cattle 20-50 hds.pop. 500.00/year Above 50 head population 750.00/year 5) Pet Shops 500/year 6) Veterinary Clinic 500/year 3) Laboratory Examination of Animals, Meat and Meat Products for the proper identification, diagnosis of animal diseases, meat and meat products submitted for examination. A. Pathological Examination (Necropsy) Poultry Php50.00/hd Swine 100.00/hd B. Parasitology Examination Qualitative Test 10.00/sample Quantitative Test 25.00/sample C. Serology Test Surra 150.00/sample Brucella 200.00/sample Tuberculin 250.00/sample D. Fluorescent Antibody Test for Rabies 200.00/head sample 4) Artificial Insemination Services A. Processed Semen 200.00/dose B. Al Services including Semen 500.00/confirmed pregnancy SECTION 95. Veterinary Sanitation/Quarantine Inspection Fee. There is hereby imposed an inspection fee of living animals, including meat, meat products and by-products, that will be transported in and out of the province, except in cases of trans-shipment, as follows: HEAD CATTLE Yearling 20.00 Breeding 20.00 Slaughter 20.00 CARABAO Yearling 20.00 Work 20.00 Slaughter 20.00 HORSE Work/race 20.00 Slaughter 20.00 GOAT/SHEEP Kids 5.00 Breeders 10.00 Slaughter 10.00 SWINE Piglets (up to 30 kgs.) 10.00 Slaughter 10.00 Breeders 15.00 POULTRY Broiler (chicks) .10 Broiler (fattened) .25 Layer (chicks) .20 Layer (RTL) .40 Layer (culled) .25 Ducks (chicks) .10 Ducks (layers) .40 Fighting Cocks (chicks) .20 Fighting Cocks (including breeders) 5.00 Quail (culled) .05 Other poultry (chicks) .10 Other poultry (breeders) .40 Quail (chicks) .50/100heads Eggs (Quail) 1.00/100pcs. Eggs (table eggs) 10.00/360pcs Eggs (balut/salted) 10.00/360pcs Eggs (fighting cocks) .10/pc. MEAT AND Fresh and/or frozen meat .25/10 kgs. MEAT Processed meat products .50/10 kgs. PRODUCTS Meat by-products AND Entrails(choice) .20/10 kgs. BY-PRODUCTS Other by-products .10/10 kgs. PETS Four-legged Animals 5.00/head Two-Legged Animals 2.00/head SECTION 96. Time and Manner of Payment. The fee imposed herein shall be paid to the Provincial Treasurer or his/her authorized representative upon inspection of the animals by the Provincial Veterinarian. SECTION 97. Administrative Provisions. Upon payment of the fee, the taxpayer shall present the Official Receipt of payment to the Provincial Veterinarian who issues the Certificate of Inspection. The Official Receipt number and the date of payment shall be indicated at the left hand margin of the Certificate. SECTION 98. Surcharge for Late Payment and Interest on Unpaid Tax. Failure to pay the tax imposed 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 manner as the tax due. ITADaE In addition to the surcharge for late payment, there shall be imposed upon the unpaid amount an interest of fourteen percent (14%) per annum from the due date until the tax is fully paid. SECTION 99. Penalty. Violation of this Article shall be liable for a fine of One Thousand Pesos (PhP1,000.00) or imprisonment of ten (10) days or both upon the discretion of the Court. ARTICLE D Hospital Service Fees SECTION 100. Imposition of Provincial Hospital Service Fees. The following schedule of fees is hereby imposed for services of facilities rendered by the Provincial Hospital: A. Bed Rates GRBASMH: WARD Pedia Ward P400.00/day Female Medical Ward 400.00/day Male Medical Ward 400.00/day Female Surgical Ward 400.00/day Male Surgical Ward 400.00/day OB-Gyne Ward 400.00/day PICU 400.00/day MICO 400.00/day Private Room 625.00/day Suite 1 & 3 1,175.00/day Suite 2 & 4 1,375.00/day Nursery Room 400.00/day ICU 400.00/day DISTRICT HOSPITALS: District Hospital with Private Room P300.00 or the prevailing PhilHealth Rate; District Hospital without Private Room if attended by a private physician, patient is considered a pay-patient, hence, room rate is charged based on the prevailing PhilHealth rate. If the patient is covered by PhilHealth, He/She shall be charged the PhilHealth rate, except for private rooms and suites, wherein the excess shall be paid by the patient. B. Laboratory Examination Urinalysis 60.00 Stool Examination 60.00 CBC 130.00 RBC Count 100.00 WBC Count 100.00 Differential Count 100.00 Hemoglobin/Hematocrit 100.00 ECG 400.00 Blood Typing 60.00 FBS 160.00 BUN 170.00 Creatine 180.00 Uric Acid 160.00 Triglycerides 200.00 Cholesterol 200.00 HBs Ag Test 165.00 Pregnancy Test 150.00 Occult Blood 200.00 SG OT 200.00 SG PT 200.00 Typhi dot 825.00 Widal's Test 200.00 Sodium 190.00 Potassium 190.00 Chloride 190.00 Cross-matching Slide 100.00 Tube 250.00 Platelet Count 150.00 C. Radiology Department Chest Adult Type Size Rate Prof. Fee AP only 14*17 P200.00 P30.00 With Lateral 14*17 360.00 P30.00 AP Only 11*14 185.00 P30.00 Chest Pedia AP with lateral 8*10 300.00 P30.00 AP with lateral 10*12 300.00 P30.00 AP Only 11*14 150.00 P30.00 Extremities: AP Lateral Hands & Wrist 8*10 200.00 P30.00 Forearm 10*12 200.00 P30.00 Forearm, arm, elbow 10*12 200.00 P30.00 Thigh, Knee, leg 14*14 200.00 P30.00 Foot and ankle 14*17 200.00 P30.00 Skull: AP Lateral 10*12 340.00 P30.00 11*14 340.00 P30.00 Abdomen: Adult Upright Only 14*17 200.00 P30.00 With Supine 14*17 400.00 P30.00 Upright only 11*14 185.00 P30.00 10*12 185.00 P30.00 With supine 11*14 400.00 P30.00 10*12 400.00 P30.00 KUB only 14*17 200.00 P30.00 With IVP (7 films) 11*14 1,400.00 P30.00 UGIS 11*14 1,400.00 P30.00 BARIUM ENEMA 11*14 1,400.00 P30.00 14*17 1,400.00 P30.00 D. Ultrasound Type Rate Reading Fee LGBP 315.00 135.00 Renal 280.00 120.00 Reno-Pelvic 350.00 150.00 Abdomen 455.00 200.00 Pelvic 245.00 105.00 BPS 315.00 135.00 E. CT Scan Type Rate Reading Fee Head 2,000.00 450.00 Chest 2,500.00 500.00 Upper Abdomen 2,500.00 500.00 Lower Abdomen 2,200.00 500.00 Special Studies 2,200.00 500.00 Rates of procedures not indicated above which may be required by attending Physician shall be based on actual costs plus 5% markup. The reading fees prescribed for Ultra Sound, CT Scan and X-Ray shall be due to the attending qualified radiologist/sonologist; Provided, however, that only out-patients, admitted pay patients and referrals from other hospitals shall be charged the aforementioned reading fees. Payment thereof shall be made at the Billing Section where a personal Official Receipt of the radiologist/sonologist shall be issued. ECaScD F. Curative Dental Service Dental Extraction 120.00 Oral Prophylaxis 300.00 Dental Restoration Amalgam 250.00 Lite Cure Composite 300.00 G. Other Charges Use of Appliances electric pot, electric fan, cellphone charging, radio cassette P25.00/day Television, CD/DVD Player, computer/laptop 60.00/day Use of Medical Equipment Anesthesia Machine With Oxygen only P200.00 for the 1st hour; P100.00 for the succeeding hours With Oxygen and Vaporizer P300.00 for the 1st hour; P200.00 for the succeeding hours Cardiac Monitor P250.00 for the 1st hour; P100.00 for the succeeding hours Patient Monitor P250.00 for the 1st hour; P100.00 for the succeeding hours Sunction Catheter P100.00/use Nebulizer 25.00/use Oxygen Concentrator 30.00/hour Respirator 1,300.00/day Use of Oxygen Fee for the use of oxygen shall be computed on the basis of volume actually used multiplied by the acquisition cost plus 5% mark-up, but not less than P0.37/lb. Hospital charge for use of medical equipment owned by attending physicians: a. The authority of attending physicians to use his/her medical equipment/machine in the event that the required equipment/machine is not readily available at the hospital shall be covered by a memorandum of agreement (MOA); b. Prescribed Rate: 15% of the corresponding fee for each use shall be retained by the hospital as its share, to cover use of electricity and other costs, to be further defined in the MOA; c. Payment thereof shall be made at the Billing Section where a personal Official Receipt of the attending physician shall be issued. Ambulance Rates The following rates only include gas, oil and toll fees. Other miscellaneous fees, such as use of medical equipment, will be billed separately, based on the prescribed rates. Professional fees of Doctors and Nurses, for duty outside of the province, are to be negotiated with the patient/s. Laoag to Manila P8,000.00 Laoag to Baguio 5,000.00 Laoag to La Union 4,000.00 Laoag to Vigan 1,500.00 Laoag - Batac 500.00 Laoag City proper 250.00 Other Areas 20.00/kilometer These rates do not apply when the use of the ambulance is due to the incapacity of the GRBASH to provide the required services, except when the destination is located outside of the province. H. Operating Room Fee Relative Value Unit Classification O. R. Fee RVU of 30 and below Ordinary P1,060.00 RVU of 31 to 80 Intensive 1,350.00 RVU of 81 and above Catastrophic 3,490.00 Patient will be charged the above quoted rates or the prevailing PhilHealth Rate. I. Anesthesiologist's Fee: 30% of the surgeon's fee J. Surgeon's Fee: 1. The peso equivalent per relative value unit (RVU) of the surgical procedure shall be based on the prevailing PhilHealth rate. 2. Two or more surgical procedures done in one sitting or through a single incision performed by one or more physicians shall be compensated based on the procedure with the highest unit value. cEHITA 3. Surgeries performed on different dates shall be charged at their respective value units. K. Professional/Doctor's Fee (Per Single Period of Confinement) PhP150.00/day for General Practitioner PhP250.00/day for Specialist There will be a ten percent (10%) increase for the above-described hospital service fees and charges every two (2) years thereafter. NOTE: For rates of other surgical procedures, refer to PhilHealth Standard Lists of compensable surgical Procedures and Services in Relative Value Scale 2001, which is made an integral part of this Ordinance. SECTION 101. Damage to Hospital Property/Facilities (Including Acts of Vandalism). Patients/Clients and/or their relatives and guests who cause damage to hospital property/facilities shall pay a fine of Five Hundred Pesos (PhP500.00) and the corresponding cost for restoring the said property/facility; Payment of penalty and cost of damage shall be made at the Billing Section before the patient is discharged. SECTION 102. 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 103. Indigent Patients. Patients who are certified by the assigned Medical Social Worker as indigent and upon approval by the Provincial Governor, or his duly authorized representative, may be exempted from the payment of any or all fees in this schedule. STCDaI An indigent is one who belongs to a family whose family income does not exceed PhP50,000.00 per year or the poverty line established by NEDA, whichever is higher. Administrative Order No. 51-A series of 2001 of the Department of Health is made an integral part of this Ordinance. SECTION 103-A. Special Discounts. PGIN Officials and employees, their spouses, children under 21 years of age, and their dependent parents; Senior citizens; Veterans; Charity patients; Barangay Health Workers; Day Care Workers; SK Officers; Barangay Officials and Tanods shall be given a twenty percent (20%) discount, after PhilHealth deductions, from the total hospital bill. CHAPTER IV Service Fees and Charges ARTICLE A Secretary's Fees SECTION 104. Imposition of Fee. The province hereby charges a Certification Fee for every typewritten, printed or Xerox copy (photocopy) of any official record, document or certification issued by any office or department in the Provincial Government as follows: Certification of Official Records P40.00/page for the 1st copy & P5.00 for the succeeding copies. Transcript of Stenographic Notes 45.00/page Assessors' Research Fee 35.00/parcel Assessor's Processing Fee 35.00/parcel Library Internet Fee 25.00/hour Printout 5.00/page Photocopy or Xerox copy Long size 2.50/page Short size 1.50/page Clearance for travel abroad 75.00 Other Clearances 50.00 SECTION 105. Time and Manner of Payment. The fee shall be paid to the Provincial Treasurer at the time of the request whether written or otherwise. DaIACS SECTION 106. Administrative Provision. The Official Receipt number, the amount of fee and the date of payment shall be indicated at the bottom of the Clearance Certificate. SECTION 107. Surcharge for Late Payment and Interest on Unpaid Fee. Failure to pay the fee imposed 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 manner as the tax due. In addition to the surcharge for late payment, there shall be imposed upon the unpaid amount an interest of fourteen percent (14%) per annum from the due date until the fee is fully paid. SECTION 108. Penalty. Violation of this Article shall be liable for a fine of One Thousand Pesos (PhP1,000.00) or imprisonment of fifteen (15) days or both fine and imprisonment upon the discretion of the Court. SECTION 109. Exemption. The fees imposed in this Article shall not be collected for copies furnished to other offices and branches of 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. ARTICLE B Rental Charges SECTION 110. Rate of Rentals. The Province hereby imposes rentals of facilities, properties and equipment/vehicles as follows: 1.) Ilocano Heroes Hall First Floor Php150.00/sq.m./month 2nd Floor Php75.00/sq.m./month 3rd/4th Floors Php50.00/sq.m./month Rooftop Php30.00/sq.m./month Auditorium A. Commercial Ordinary (Caravan, Hall - P3,000.00/day Grand sale) Lobby - P1,000.00/day Bazaar-type (Tiangge, Baratillo) Provided that electric, water, janitorial and security expenses shall be at the expense of the lessee; Provided further that three (3) exits with a combined width of at least six (6) meters shall be maintained. B. Concerts Professional Group P4,000.00/day or any fraction thereof Amateur Group P1,800.00/day or any fraction thereof Fund Raising P1,200.00/day or any fraction thereof Schools/Religious P1,200.00/day or any and Other Social fraction thereof in excess Activities of 4 hours The entrance area shall not be used for commercial purposes at all times. 2.) Rizal Amusement Park Pavilion P1,200.00/4 hours or fraction thereof and P100.00/hour in excess of four hours Gazebo P750.00/4 hours or fraction thereof and P50.00/hour in excess of four hours Tree House P60.00/4 hours or fraction thereof and P10.00/hour in excess of four hours Roof Shade P30.00/4 hours or fraction thereof and P5.00 in excess of four hours Picnic Table P25.00/4 hours or fraction thereof and P2.00/hour in excess of four hours Swimming Pool Adult P25.00/Children P10.00 Gate Entrance Fee P5.00/head for adults P2.00/head for children Parking Fee P10.00/4 hours or any fraction thereof in excess of four hours 3.) Provincial Lot along Castro Avenue (in front of MMSU-CTE and north of DENR Office) P65.00/sq.m./month 4.) Marcos Hall Canteen P150.00/sq.m./month 5.) Dapayan (Lot west of PNB) P150.00/sq.m./month 6.) Lot occupied by the Cooperative Rural Bank of Ilocos Norte (CRBIN) P140.00/sq.m./month TAIDHa 7.) Lot occupied by the National Food Authority (NFA) P12,000.00/month 8.) Provincial Capitol Auditorium a) With Air Conditioning P2,500.00/4 hrs. and P300.00/hr. in excess of 4 hrs. or fraction thereof b) Without Air Conditioning P2,000.00/4 hrs. and P200.00/hr. in excess of 4 hrs. or fraction thereof 9.) Provincial Capitol Stage a) With Roofing P2,000.00/4 hrs. and P200.00/hr. in excess of 4 hrs. or fraction thereof b) Without Roofing P1,000/4 hrs. and P100.00/hr. in excess of 4 hrs. or fraction thereof Other Charges In addition to the rental, a fee of Php7.00/hr. is charged for the use of equipment with a minimum of 1,000 wattage or upon recommendation of a duly authorized electrician. 10.) Marcos Stadium Athletic Field For income generating Php6,050.00 If tickets are sold 10% of gross receipts Non-income generating Php1,210.00 Additional: Plugging of sound system Php363.00/day Video equipment, comp. 121.00/day Overtime 605.00 Additional bulb 24.20 Equipment & Other Facilities Official tables, scoreboards Php121.00/day Hurdles 242.00/day Chair 2.42 Table 6.05 Mess Hall w/ tables & chairs 1,210.00 Swimming Pool Php1,815.00 Rent to groups/ass'n/school & entities for training and competitions Additional: If used during night time Php363.00 For functions 6,050.00 Fraction of a day For the 1st hour 302.50 Succeeding hour/s 242.00 Night time 90.75 Park For functions & parties Php3,630.00 Athletic Dormitory For group rent Php60.50/head/day Coaches' Dormitory For group rent Php181.50/head/day 11.) Transportation Vehicles Nissan Bus a.) P10,000.00/day if used outside the Province; b.) P800.00/ hour but not more than P7,000.00/ day if used within the Province. Mitsubishi "Rosa" Coaster a.) P5,000.00/day if used Van outside the Province; b.) P3,000.00/day if used within the Province. For national government agencies stationed in the Province, component local government units, barangay officials, sangguniang kabataan, barangay tanod, lupong tagapamayapa, barangay health workers, day care workers and other barangay volunteer workers while on official business and by the different people's and non-governmental organizations duly accredited by the Provincial Government of Ilocos Norte conducting economic, socially oriented environmental and cultural projects the rent shall be as follows: Nissan Bus a.) P4,000.00/day if used outside the Province; b.) P2,500.00/day if used within the Province. Mitsubishi "Rosa" Coaster a.) P3,000.00/day if used Van outside the Province; b.) P2,000.00/day if used within the Province. Mitsubishi L-300 Van a.) P1,000.00/day if used outside the Province; b.) P500.00/day if used within the Province. 12.) Centennial Arena MBA/PBL Php19,900.00/game PBA 19,900.00/game School Concerts 12,000.00/day School 12,000.00/day Plays/Concerts/Dramas (Local Talents) National Php19,900.00/day (Artists/Performers) Religious Activities Php12,000.00/day Beauty Pageants 12,000.00/day Pay-Per-View Screening PhP15,000.00/day Practice/Rehearsals 1,500.00/hour Function Hall for: Debuts Php6,000.00/day Weddings 6,000.00/day Graduations 6,000.00/day Other Activities 6,000.00/day 13.) Equipment A. Tractor, Crawler (Bulldozer) 1. Fiat Allis FD20 1 unit Php16,700.00/day 2. Komatsu D85-A 2 units 22,400.00/day/unit B) Excavator, Crawler (Back Hoe) 1. Daewoo DA130 4 units Php6,500.00/day/unit 2. Komatsu PC 200-6 1 units 15,700.00/day C. Motor Grader 1. Mitsubishi MG 330 1 unit Php5,250.00/day 2. Komatsu GD511 3 unit 6,750.00/day D. Front End Loader 1. Kawasaki 60211 1 unit Php4,400.00/day 2. Kawasaki 70211 1 unit 7,100.00/day 3. Komatsu WW 250-3 3 units 8,100.00/day/unit E. Vibratory Compactor 1. Ingersoll Rand SD100 1 unit Php6,900.00/day F. Water Truck 1. Daewoo (15,000 liters) 1 unit Php4,400.00/day G. Prime Mover 1. Daewoo (24 tons) 1 unit Php6,700.00/day H. Dump Trucks 1. Daewoo 460D (10 wheeler) 5 units Php4,800.00/day/unit 2. Daewoo CWR36PI (6 2 units 3,200.00/day/unit wheeler) 3. Nissan TK20 (6 wheeler) 6 units 3,200.00/day/unit 4. Nissan TK80 (6 wheeler) 1 unit 2,400.00/day/unit 5. Hino FF 172 (6 wheeler) 2 units 3,200.00/day/unit 6. Mitsubishi FK 515 (6 wheeler) 1 unit 2,400.00/day/unit I. Cargo Truck 1. Hino FF 172S 1 unit Php1,810/day For National Government Agencies stationed in the province, component local government units, barangay officials, and Sangguniang Kabataan, while on Official Business, the rental for use of the equipment shall be at a Thirty Percent (30%) discount. ESHAIC 14.) Other Facilities Chairs Php4.00/piece Sound System 1,500.00/use LCD Projector 1,500.00/use There will be a ten percent (10%) increase in the rental of the above-described facilities/equipment every two (2) years thereafter. SECTION 111. Time and Manner of Payment. The fee herein imposed shall be paid to the Office of the Provincial Treasurer upon request for the issuance of a Contract of Lease. Rental of the auditorium shall include the chairs and sound system (Karaoke). SECTION 112. Administrative Provisions. The Official Receipt Number, the amount of fee, and date of payment shall be indicated at the bottom of the Contract of Lease. SECTION 113. Surcharge for Late Payment and Interest for Unpaid Fee. Failure to pay the fee imposed in this Article shall subject the taxpayer to a surcharge of twenty five (25%) percent of the original amount of fee due, such surcharge shall be paid at the same manner as the fee that is due. In addition to the surcharge for late payment, there shall be imposed upon the unpaid amount an interest of fourteen percent (14%) per annum from due date until the fee is fully paid. SECTION 114. 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 ten (10) days or both at the discretion of the Court. aIcDCA ARTICLE C Shipment Fee SECTION 115. Imposition of Fee. There is hereby imposed a fee in the shipment for fishery products for the issuance of a Fishery Shipment Fee for Bangus Fry, Tilapia and other fishery fingerlings, classified as follows: 1 to 25 bags Php300.00 per shipment 26 and more bags Php100.00 per additional 10,000 fingerlings/fry A clearance in the transportation of Bangus Fry from the province is also required. SECTION 116. Time and Manner of Payment. The fee herein imposed shall be paid the Provincial Treasurer upon request for the issuance of the Clearance/Certification. SECTION 117. Administrative Provision. The Official Receipt numbers, the amount of fee and the date of payment shall be indicated at the bottom of the Clearance Certificate. CHAPTER V General Administrative Provisions ARTICLE A Collection of Taxes SECTION 118. Time of Payment. The tax shall be paid once within the first twenty (20) days of January or in quarterly installments within the first twenty (20) days of January, April, July and October of each year. For a business that starts to operate after January 20, the tax shall be paid before the business starts to operate and it shall be reckoned from the beginning of the calendar quarter when the business starts to operate. When the business is abandoned, the tax shall not be exacted for the period longer than the end of a calendar quarter. If the tax had been paid for a period longer than the quarter and the business is abandoned, no refund of the tax corresponding to the un-expired quarter or quarters shall be made. aDTSHc SECTION 119. Surcharge for Late Payment and Interest for Unpaid Fee. Failure to pay the tax imposed in this Article shall subject the taxpayer to a surcharge of twenty five percent (25%) of the original amount of tax due. Such surcharge shall be paid at the same manner as the tax due. In addition to the surcharge for the late payment, there shall be imposed upon the unpaid amount an interest of fourteen percent (14%) per annum from due date until the tax is fully paid. SECTION 120. 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 sixty (60) days or both at the discretion of the Court. If the violation is committed by a juridical entity, the general manager, managing partners or any person in charge with the administration shall be held liable. SECTION 121. Collection of Provincial Revenue. All taxes, fees and other impositions due the provincial government of Ilocos Norte shall be collected by the Provincial Treasurer or Municipal Treasurers as his/her deputies (Sec. 170, LGC of 1991) 1st offense P1,000.00 2nd offense P1,500.00 3rd offense P2,500.00 SECTION 122. Examination of Books of Accounts and Pertinent Records of Businessmen by the Provincial Treasurer. For the purpose of effective enforcement and collection of taxes, fees and charges provided in this ordinance, the Provincial Treasurer may by herself or through any of his deputies duly authorized in writing, examine the books, accounts and other pertinent records of any person, partnership, corporations or associations doing business within the Province of Ilocos Norte to verify, assess and collect the true and correct amount of the tax due from the taxpayer concerned. cHEATI Such examination shall be made during regular business hours, not often than once a year for each business establishment. Any examination conducted pursuant to the provisions of this Section shall be certified by the examining official and such certificate shall be made of record in the books of accounts of the taxpayer concerned. In case where the examination herein authorized is to be made by a duly authorized deputy of the Provincial Treasurer, the written authority of the former shall 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. (Sec. 171 LGC of 1991) For the 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. ARTICLE B Civil Remedies for Collection of Revenue SECTION 123. Application of Article. The civil remedies provided herein may be used as far as their nature permits, for the collection of any delinquent tax and other revenues (Sec. 171 of LGC of 1991) SECTION 124. Provincial Government's Lien. All taxes and other impositions provided by this ordinance and due the Provincial Government of Ilocos Norte constitute a lien in its favor, enforced by proper legal action, superior to all lien or charges in its favor of any person not only upon property used in the exercise of the occupation, business or privilege in respect to which the charge is imposed and upon all property rights therein (Sec. 183, LGC of 1991) ScEaAD SECTION 125. Civil Remedies. The civil remedies available to enforce payment of delinquent taxes shall be distraint of personal property, and by legal action, either of those remedies or both simultaneously may be possessed at the discretion of the proper authority. The payment of other revenues accruing to the Provincial Government shall be enforced by legal actions (Sec. 174, LGC of 1991) SECTION 126. Distraint of Personal Property. The remedies by distraint shall proceed as follows: a.) Seizure Upon failure of the person owing any provincial tax or other imposition to pay the same at the time required, the Provincial Treasurer or deputy may, upon written notice, seize or confiscate any personal property belonging to that person or any personal property subject to the tax lien in sufficient quantity to satisfy the tax in question, together with any increment thereto incident to delinquency and the expenses of seizure. In this case, the Provincial Treasurer or his deputy shall issue a duly authenticated certificate based upon the records of his showing the fact of delinquency and the amount of the tax and penalty due. This shall serve as a sufficient warrant for the distraint of personal property aforementioned, subject to the taxpayer's right to claim exemption under the provisions of existing laws. Distraint personal property shall be sold at public auction in the manner herein provided for. (Sec. 175, LGC of 1991) b.) Accounting of Distrained Goods The officer executing the distraint shall make or cause to be made an account of the goods or effect distraint, a copy of which shall be signed by himself shall be left either with the owner or person whose possession the goods or effects were taken at the dwelling or place of business of that person to which shall be added a statement of the sum demanded and a notice of time and place of sale (Sec. 175 (b), LGC of 1991) c.) Publication The officer shall forthwith cause a notification to be exhibited in not less than two (2) public and conspicuous places in the municipality where the distraint is made, specifying the time and place of sale and the articles distrained. The time of sale shall not be less than twenty (20) days after notice to the owner or possessor of the property as above specified and the publication or posting of the notice. One place for the posting of the notice shall be at the Office of the Municipal Mayor of the municipality in which the property distrained is located (Sec. 175(c), LGC of 1991) aSIATD d.) Release of Distrained Property upon Payment Prior to Sale It is anytime prior to the consummation of the sale, all proper charges are paid to the officer conducting the sale, the goods or effects distrained shall be restored to the owner. (Sec. 175(d), LGC of 1991) 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 sale, the Provincial Treasurer shall make a report of the proceedings in writing to the Provincial Governor. Should the property distrained be not disposed of within One Hundred Twenty (120) days from the date of the distraint, the same shall be considered as sold to the Provincial Government 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 cancelled. The Committee on Appraisal should be composed of the Provincial Treasurer as Chairman with the Provincial Auditor and the Provincial Engineer 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 of his deputy. 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. SCETHa SECTION 127. Levy on Real Property. After the expiration of the time required to pay the delinquent tax, fee or charge, the real property may be levied on or before, simultaneously, or after the distraint of personal property belonging to the delinquent taxpayer. To this end, the Provincial or Municipal Treasurer, as the case may be, shall prepare a duly authenticated certificate showing the name of the taxpayer and the amount of tax, fee or charge, and penalty due from him. Said certificate shall operate with the force of a legal execution throughout the Philippine. Levy shall be effected in writing upon said certificate the description of the property upon which levy is made. At the same time, written notice of the levy shall be mailed to or served upon the Assessor and the Register of Deeds of the province where the property is located who shall annotate the levy on the tax declaration and Certificate of Title of the property, respectively, and the delinquent taxpayer or if he be absent from the Philippines or 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 or Municipal Treasurer, as the case may be, shall within thirty (30) days after the 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 concerned. SECTION 128. Penalty for Failure to Issue and Execute Warrant. Without prejudice to criminal prosecution under the Revised Penal Code and other applicable laws, any local treasurer who fails to issue or execute the warrant of distraint or levy after the expiration of the time prescribed, or who is found guilty of abusing the exercise thereof by competent authority shall be automatically dismissed from the service after due notice of hearing. cDCIHT SECTION 129. Advertisement and Sale. Within thirty (30) days after the levy, the local treasurer shall proceed to publicly advertise for sale or auction the property or 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 municipal building, and in publicly conspicuous place in the barangay where the real property is located, and by publication once a week for three (3) weeks in a newspaper paper of general circulation in the province, or municipality where the property is located. 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 the taxpayer against whom the taxes, fees or charges are levied, 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 or municipal building, or on the property to be sold, or at any other place as determined by the local treasurer conducting the sale and specified in the Notice of Sale. Within thirty (30) days after the sale, the local treasurer or his deputy shall make a report of the sale to the Sangguniang concerned, and which shall form part of his records. After consultation with the Sangguniang, the local treasurer shall make and deliver to the purchaser a Certificate of Sale showing the proceeding 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 local treasurer may, by ordinance duly approved, advance an amount sufficient to defray the costs of collection by means of the remedies provided for in this Article, including the preservation of transportation in case of personal property, and the advertisement and subsequent sale, in cases of personal and real property including improvements thereon. THESAD SECTION 130. 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 local 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 Provincial or Municipal Treasurer or his Deputy. The Provincial or Municipal Treasurer or his deputy, upon surrender by the purchaser of the Certificate of Sale previously issued to him, shall forthwith return to the latter the entire purchase price paid by him plus the interest of not more than two (2%) percent 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, related surcharges, interest and penalties. IDASHa The owner shall not, however, be deprived of the possession of said property and shall be entitled to the rentals and other income thereof until the expiration of the time allowed for its redemption. SECTION 131. Final Deed to Purchaser. In case the taxpayer fails to redeem the property as provided herein, the local 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, interest and penalties. The deed shall succinctly recite all the proceedings upon which the validity of the sale depends. SECTION 132. Purchase of Property by the Local Government Unit 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, interest and penalties and costs, the local treasurer conducting the sale shall purchase the property in behalf of the local government unit concerned to satisfy the claim and within two (2) days after shall make a report of his proceedings which shall be reflected upon records of his office. It shall be the duty of the Register of Deeds concerned, upon registration with his office of any such declaration of forfeiture, to transfer the title of the forfeited property to the local government unit concerned without 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 local treasurer the full amount of the taxes, fees, charges and related surcharges, interests or penalties and the cost of sale. If the property is not redeemed as provided herein, the ownership thereof shall be fully vested on the local government unit concerned. SECTION 133. Resale of Real Estate Taken for Taxes, Fees or Charges. The Sangguniang concerned may by an Ordinance duly approved, and upon notice of not less than twenty (20) days, sell and dispose of the real property acquired under the preceding Section at public auction. The proceeds of the sale shall accrue to the general fund of the local government unit concerned. CIScaA SECTION 134. Collection of Delinquent Taxes, Fees, Charges or Other Revenue through Judicial Action. The local government unit concerned 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 local treasurer within the period prescribed in Section 270 of the Local Government Code of 1991. SECTION 135. 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. SECTION 136. Personal Property Exempt from Distraint or Levy. The following properties shall be exempt from distraint and the levy, attachment or execution thereof from delinquency in the payment of any local tax, fee or charge, including the related surcharge and interest: a) Tools and implements necessarily used by the delinquent taxpayer in his trade or employment; b) One (1) horse, cow, carabao or other beast of burden, such as the delinquent taxpayer may select, and necessarily used by him in his ordinary occupation; c) His necessary clothing and that of his family; d) Household furniture and utensils necessary for housekeeping and used for the purpose by the delinquent taxpayer, such as he may select, of a value not exceeding Ten Thousand Pesos (PhP10,000.00); CcEHaI e) Provision, including crops, actually provided for individual or family use sufficient for four (4) months; f) The professional libraries of doctors, engineers, lawyers and judges; g) One fishing boat and net, not exceeding the total value of Ten Thousand Pesos (PhP10,000.00), by the lawful use of which a fisherman earns his livelihood; and h) Any material or article forming part of house or improvement or any real property. ARTICLE C Prescriptive Period of Local Taxes SECTION 137. Periods of Assessment and Collection. a) Local taxes, fees, or charges shall be assessed within five (5) years from the date they become 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 this C od e, may be assessed within a period of three (3) years from the date they become due. b) In case a fraud or intent to evade the payment of taxes, fees or charges, the same may be assessed within ten (10) years from the 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 such period; Provided, however that taxes, fees or charges assessed before the effectivity of this C o de may be collected 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 re-investigation and executes a waiver in writing before the expiration of the period within which to assess or collect; and 3. the taxpayer is out of the country or otherwise cannot be located. e) Disposition of Proceeds The proceeds of the sale shall be applied to satisfy the tax, together with increments thereto incident to delinquency, and the expenses of the distraint and sale. Any residue over and above what is required to pay the entire claim shall be returned to the owner of the property sold. The expenses chargeable upon the seizure of sale embrace only the actual expenses of seizure of sale and the actual expenses of seizure and preservation of property pending the sale, and no charge shall be imposed for the services of the Provincial Treasurer or his deputy. Where the proceeds of the sale are insufficient to satisfy the claim, other property may, in like manner, be distraint until the full amount due, including the expenses, is collected. (Sec. 175(f), LGC of 1991) AIcECS ARTICLE D Miscellaneous Provisions SECTION 138. Registration of Business. Every business subject to tax under this Code shall be registered with the Provincial Treasurer directly or through the Municipal Treasurer of the municipality where the same is located before it is actually begun. Business already in the operation at the time of the approval of this C od e shall also be registered within thirty (30) days therefrom. The Provincial Treasurer shall formulate and make available the form for registration. SECTION 139. Permit to Operate. all persons subject to business tax under this Ordinance shall secure an annual permit to operate within the first twenty (20) days of January. Persons engaging in business for the first time shall secure the permit before the start of the business. Persons already operating their business at the time of the approval of this C od e shall secure permit within thirty (30) days therefrom. A permit to operate a business shall be granted only if (a) the applicant therefore has no unsettled tax obligation whatsoever to the government; (b) the business establishment, if any, conforms to zoning regulations and safety and health requirements of the municipality wherein the same is located; and (c) the applicant is not disqualified under any provisions of law to establish, maintain and operate the business. The Provincial Treasurer shall recommend the issuance of, and the Provincial Governor shall issue, the Permit to Operate. The Provincial Treasurer shall formulate the application for Permit to Operate, providing therein a space for his recommendation and a space for the approval of the Provincial Governor. aATCDI SECTION 140. Duty of a Person Retiring from Business Practice or Profession, Pursue of a Calling or Exercise of a Privilege. A person retiring from his business, practice of profession, pursue a calling or exercise of a privilege shall notify the Provincial Treasurer or the Municipal Treasurer concerned and shall surrender the permit issued and the Official Receipt evidencing his last payment of the tax, fee or other impositions. A person required by this Ordinance and/or the National Internal Revenue Code to keep Books of Accounts shall also surrender the same for the purposes of determining if he has still unpaid obligations. The Official Receipt and the Books of Accounts shall be stamped "Retired" and forthwith returned by the Provincial Treasurer or the Municipal Treasurer concerned to the retiring taxpayer. Retirement made within the first twenty (20) days of the calendar quarter, in the case of a taxpayer who is allowed to pay his tax or fee quarterly, and within the period when the annual tax or fee may be paid without any surcharge, in the case of a taxpayer required to pay the tax or fee by year, shall not subject the retiring taxpayer to any further obligation, save any deficiency that may be found pursuant to the preceding paragraph. Otherwise, the taxpayer shall be subject to the next quarterly or annual tax, as the case may be, plus twenty-five percent (25%) annual interest on the unpaid tax and surcharge. SECTION 141. Tax or Fee for the Fraction of Quarter of a Year. Unless otherwise provided by this Code, a person shall pay the full quarterly or annual tax or fee, as the case may be, notwithstanding the fact that he starts the business, the practice of profession, the pursue of the calling or the exercise of the privilege at any time other than the beginning of the year. EATcHD SECTION 142. Administrative Authority of the Provincial Treasurer. The Provincial Treasurer from time to time shall formulate guidelines for the proper, effective and efficient implementation of this C o de and as may be authorized therein by existing laws. SECTION 143. Separability Clause. If, for any reason, any provision, section or part of this C o de is declared unconstitutional or not valid by any Court of competent jurisdiction or the Secretary of Finance, other provisions, sections or any part shall not be effected but shall continue to be in full force and effect. SECTION 144. Repealing Clause. All existing ordinances, including but not limited to Provincial Tax Ordinance No. 02-009, rules and regulations or parts thereof in conflict with or inconsistent with any provisions of this C od e together with the provisions, sections or any part of 1991 Local Government Code are hereby repealed or modified accordingly. SECTION 145. Effectivity. This Code shall take effect on 1 January 2009, following posting and publication. (Voting in Favor: Members Barba, Chua, Nalupta, Marcos, Salenda, Peralta, Ong Sin, Ranada, Ablan, Castro and Lazo; Voting Against: N o n e; Abstention: None) I HEREBY CERTIFY to the correctness of the above-quoted Provincial Tax Ordinance No. 2008-001. (SGD.) MILDRED NIRMLA R. LAMOSTE Provincial Board Secretary ATTESTED. (SGD.) ATTY. WINDELL D. CHUA Vice-Governor and Presiding Officer