2017 Revised Revenue Code of Iloilo

May 16, 2017 Excerpts from the Minutes of the 43rd Regul r Session of the 12th Sangguniang Panlalawigan ng Iloilo, Held in the Session Hall of the New Iloilo Provincial Capitol, Bonifacio Drive, Iloilo City on May 16, 2017. ILOILO PROVINCIAL RESOLUTION NO. 300-17 RESOLUTION EMBODYING PROVINCIAL ORDINANCE NO. 2017-145, 2017 REVISED REVENUE CODE OF ILOILO Sponsored by: Hon. Lorenz R. Defensor CHAPTER I General Provisions ARTICLE A Title, Authority and Scope SECTION 1A.01. Title . This ordinance shall be known as the "2017 Revised Revenue Code of Iloilo." SECTION 1A.02. Authority . This ordinance is enacted pursuant to the pertinent provisions of RA 7160, and its IRR. HTcADC SECTION 1A.03. Scope and Application . This Code shall govern the levy, assessment, and collection of taxes, fees, charges, and other impositions within the territorial jurisdiction of the Province. ARTICLE B Construction of Provisions SECTION 1B.01. Words and Phrases Not Herein Expressly Defined . Words and phrases used in this Code, not herein specifically defined, shall have the same definitions as found in RA 7160, otherwise known as the Local Government Code of 1991 and other governing laws. SECTION 1B.02. Rules of Construction . In construing the provisions of this Code, the following rules of construction shall be observed, unless inconsistent with the manifest intent of the provisions: (a) General Rules . All words and phrases, except those expressly defined in this Code, shall be construed and understood according to the common approved usage of the language, but the technical words and phrases and such other words in this Code, which may have acquired a peculiar or appropriate meaning, shall be construed and understood according to such technical, peculiar or appropriate meaning. (b) Gender and Number . Every word in this Code importing the masculine gender shall extend to both male and female. Every word importing the singular number shall apply to several persons or things as well, and every word importing the plural number shall extend, and be applied to one person or thing as well. (c) Reasonable Time . In all cases where any act is required to be done within 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 an act is to be done as provided in this Code, or in any rule or regulation issued pursuant to the provisions hereof, when expressed in days, shall be computed by excluding the first day and including the last day, except if the last day falls on a Sunday or holiday, in which case the same shall be excluded in the computation, and the business day following, shall be considered the last day. (e) References . All references to chapters, articles or sections are to the Chapters, Articles or Sections in this Code, unless otherwise specified. (f) Conflicting Provisions of Chapters . If the provisions of different chapters or articles conflict with or contravene each other, the provisions of each book chapter, article shall prevail as to all specific matters and questions involved therein. (g) Conflicting Provisions of Sections . If the provisions of the different sections in the same chapter or article conflict with each other, the provisions of the section which is the last in point of sequence shall prevail. ARTICLE C Definition of Terms and Acronyms SECTION 1C.01. Definitions . When used in this Code: (a) " Ad Valorem Tax" is a levy on real property determined on the basis of proportion of the value of the property; (b) "Amusement" is a pleasurable diversion and entertainment; it is synonymous to recreation, relaxation or fun; (c) "Appraisal" is the act or process of determining the value of property as of a specific date for a specific purpose; (d) "Assessment" is the act or process of determining the value of a property, or proportion thereof subject to tax, including the discovery, listing, classification, and appraisal of properties; (e) "Business" means trade or commercial activity regularly engaged in as means of livelihood or with a view to profit; (f) "Calling" means one's regular business, trade, profession, vocation or employment, which does not require the passing of an appropriate government board or bar examination, such as professional actors, and actresses, hostesses, masseurs, commercial stewards, stewardesses, and the like; (g) "Capital" signifies the actual estate, whether in money or property owned by a person or entity, it is a fund with which it transacts its business, which would be liable to its creditor, and which in case of insolvency passes to a receiver; (h) "Capital Investment" is the capital which the person puts in any undertaking, or which he contributes to the common stock of a partnership, corporation or any other juridical entity in a particular taxing jurisdiction; (i) "Charges" refer to pecuniary liability, as rents or fees against persons or property; (j) "Code" means this ordinance, the 2017 Provincial Revenue Code of Iloilo; (k) "Contractor" includes person, natural or juridical, not subject to professional tax under this Code, whose activity consists, essentially of the sale of all kinds of services for a fee, regardless of whether or not the performance of the service calls for the exercise or use of the physical or mental faculties of such contractor or his employees; (l) "Corporation" includes joint-stock company, partnership, association, insurance company, or any juridical entity no matter how created; it includes partnerships, no matter how created or organized, joint-stock companies, joint accounts (cuentas en participacion) ,but does not include general professional partnerships and a joint venture or consortium, formed for the purpose of undertaking construction projects or engaging in petroleum, coal, geothermal, and other energy operations or consortium agreement, under a service contract with the government; General professional partnerships are partnerships formed by persons for the sole purpose of exercising their common profession, no part of the income of which is derived from engaging in any trade or business. The term 'resident foreign' when applied to a corporation means a foreign corporation not otherwise organized under the laws of the Philippines but engaged in trade or business within the Philippines. (m) "Cooperative" is a duly registered association of persons, with a common bond of interest, who have voluntarily joined together to achieve a lawful, common, social, or economic end, making equitable contributions to the capital required, and accepting a fair share of the risks and benefits of the undertaking in accordance with universally accepted cooperative principles; (n) "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 commodities, but upon the skills and foresight with which he watches the market; (o) "Depreciated Value" is the value remaining after deducting depreciation from the acquisition cost; (p) "Economic Life" is the estimated period over which it is anticipated that a machinery or equipment may be profitably utilized; (q) "Extraction" refers to an act or process of taking, excavating and removing; (r) "Fair Market Value" means 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; (s) "Fee" means a charge fixed by law or ordinance for the regulation or inspection of a business or activity; it shall also include charges fixed by law or ordinance for the service of a public officer in the discharge of his official duties; (t) "Franchise" is a right or privilege, affected with public interest, which is conferred upon private persons or corporations, under such terms and conditions as the government and its political subdivisions may impose in the interest of public welfare, security and safety; (u) "Gross Sales or Receipts" include the total amount of money or its equivalent representing the contract price, compensation or service fee, including the amount charged or materials supplied with the services and deposits or advance payments actually received during the taxable quarter for the services performed or to be performed for another person excluding discounts if determinable at the time of sales, sales return, excise tax, and Value Added Tax (VAT); (v) "Independent Certified Public Accountant" means an accountant who possesses the independence, as defined in the rules and regulations of the Board of Accountancy; (w) "Improvement" is a valuable addition 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 or utility, or to adapt it for a new or further purpose; (x) "Levy" means an imposition or collection of an assessment, tax, fee, charge or fine; (y) "Machinery" embraces machines, equipment, mechanical contrivances, instruments, appliances or apparatus, which may or may not be attached, permanently or temporarily to the real property. It includes the physical facilities for production, the installations and appurtenant services, facilities, those which are mobile, self-powered or self-propelled, and those not permanently attached to the real property which are actually, directly, and exclusively used to meet the needs of the particular industry, business or activity, and which by their very nature and purpose are designed for, or necessary to its manufacturing, mining, logging, commercial, industrial or agricultural purposes; (z) "Manufacturer" includes every person who, for the purpose of sale or distribution to others, and not for his own use or consumption, by physical or chemical process; (1) alters the exterior texture or form, or inner substance of any raw material, or manufactured or partially manufactured product, in such manner as to prepare it for a special use or uses to which it could not have been put in its original condition; (2) alters the quality of any such raw material, or manufactured or partially manufactured product, so as to reduce it to marketable shape, or prepare it for any use of industry; or (3) combines any raw material or manufactured or partially manufactured product with other materials, or products of such processes or manufacture, and can be put to a special use or uses to which such materials, or manufactured or partially manufactured product in its original condition could not have been put; (aa) "Minerals" refer to all naturally occurring inorganic substance in solid, gas, liquid, or any intermediate state, not otherwise falling under the definition of quarry resources under this Code; (bb) "Operator" includes the owner, manager, administrator, or of any other person who operates or is responsible for the operation of a business establishment or undertaking; (cc) "Ore" means naturally occurring substance or material, or an element that can be mined and/or processed for profit; (dd) "Ore Transport Permit" refers to the permit that may be granted to a contractor, accredited dealer, retailer, processor and other permit holders to transport ore/mineral/mineral products; (ee) "Ordinary Earth" means ordinary soil; (ff) "Permit or License" is a right or permission granted in accordance with law by a competent authority, to engage in some business or occupation, or to engage in some transaction; (gg) "Permit Area" refers to area subject of quarry or small-scale mining permit; aScITE (hh) "Permit Holder" means a holder of any quarry or small-scale mining permit issued under this Code; (ii) "Person" means natural or juridical being, susceptible of rights and obligations, or of being the subject of legal relations; (jj) "Privilege" means a right or immunity granted as a peculiar benefit, advantage or favor; (kk) "Province" means the Province of Iloilo and/or the provincial government thereof; (ll) "Qualified Person" means any citizen of the Republic of the Philippines having capacity to enter into contracts, or a corporation, partnership, association, cooperative or firm duly organized and existing under the laws of the Republic of the Philippines, authorized to do or engage in quarrying and/or small-scale mining, or engaged in the business that require the requisition, use or application of quarry resources; means any citizen of the Republic of the Philippines with capacity to contract, or a corporation, a partnership, association, or cooperative organized or authorized for the purpose of engaging in quarrying or small-scale mining, with technical and financial capability to undertake mineral resources development, duly registered in accordance with law, and at least sixty percent (60%) of the capital of which is owned by citizens of the Republic of the Philippines; (mm) "Quarrying" means the process of extracting, removing and disposing quarry resources; (nn) "Quarry Permit" means a document granted to a qualified person for the extraction and utilization of quarry resources; (oo) "Quarry Resources" shall mean any common stone or other common mineral substances as the MGB Director may declare to be quarry resources such as, but not restricted to, marl, marble, granite, volcanic cinders, basalt, tuff and rock phosphate. Provided, that they contain no metal or metals or other valuable minerals in economically workable quantities; (pp) "Rental" means the value of the consideration, whether in money, or otherwise, given for the enjoyment or use of a thing; (qq) "Residents" refer to natural persons who have their habitual residence in the province, city or municipality where they exercise their civil rights and fulfill their civil obligations, and to juridical persons for which the law or any other provision creating or recognizing them fixes their residence in a particular province, city or municipality. In the absence of such laws, juridical persons are residents of the province, city or municipality where they have their legal residence or principal place of business or where they conduct their principal business or occupation; (rr) "Retail" means a sale where the purchaser buys the commodity for his own consumption, irrespective of the quantity of the commodity sold; (ss) "Revenue" includes taxes, fees or charges that a state or political subdivision collects and receives into the treasury for public purposes; (tt) "Small-scale Mining" refers to mining activities which rely heavily on manual labor, using simple implements and methods, and do not use explosive or heavy mining equipment; (uu) "Tax" means an enforced contribution, usually monetary in form, levied by the law-making body on persons and property, subject to its jurisdiction for the precise purpose of supporting governmental needs. SECTION 1C.02. Acronym . When used in this Code: (a) ACEL Association of Carriers and Equipment Lessors, Inc. (b) AO Administrative Order (c) BAC Bids and Awards Committee (d) BIR Bureau of Internal Revenue (e) BOI Board of Investments (f) DAO Department Administrative Order (g) DENR Department of Environment and Natural Resources (h) DepEd Department of Education (i) DOF Department of Finance (j) DOH Department of Health (k) DPWH Department of Public Works and Highways (l) ECC Environmental Compliance Certificate (m) EIA Environmental Impact Assessment (n) EIS Environmental Impact System (o) EMB Environmental Management Bureau (p) EPZA Export Processing Zone Authority (q) ERRO Equipment Rental Request/Order (r) FTAA Financial or Technical Assistance Agreement (s) HOMS Hospital Operations and Management Service (t) ICPA Independent Certified Public Accountant (u) IRR Implementing Rules and Regulations (v) ISC Iloilo Sports Complex (w) LDC Local Development Council (x) LGU Local Government Unit (y) MAO Mines Administrative Order (z) MC Memorandum Circular (aa) MGB Mines and Geosciences Bureau (bb) NGO Non-Government Organization (cc) MPSA Mineral Production Sharing Agreement (dd) NIRC National Internal Revenue Code (ee) OIC Officer in Charge (ff) PCPT Per Capita Poverty Threshold (gg) PD Presidential Decree (hh) PECO Panay Electric Company (ii) PEO Provincial Engineer's Office (jj) PENRO Provincial Environment and Natural Resources Office (kk) PHIC Philippine Health Insurance Corporation (ll) Php Philippine Peso (mm) PMRB Provincial Mining Regulatory Board (nn) PNP Philippine National Police (oo) PO Provincial Ordinance (pp) PRC Professional Regulation Commission (qq) RA Republic Act (rr) RPC Revised Penal Code (ss) RPT Real Property Tax (tt) RVQO Regional Veterinary Quarantine Office (uu) SEC Securities and Exchange Commission (vv) SEF Special Education Fund CHAPTER II Provincial Taxes ARTICLE A Real Property Tax SECTION 2A.01. Imposition of the Basic Real Property Tax . There is hereby levied an annual ad valorem tax of one percent (1%) on the assessed value of all real property, including but not limited to land, buildings, machinery and other improvements affixed or attached to the real property located in the Province. SECTION 2A.02. Additional Levy on Real Property for the Special Education Fund (SEF) . There is hereby levied a one percent (1%) tax on the assessed value of real property which shall be in addition to the basic real property tax. The proceeds thereof shall accrue exclusively to the Special Education Fund (SEF). DETACa SECTION 2A.03. Exemptions . The following are exempted from payment of the basic real property tax and the SEF tax: (a) All 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) All charitable institutions, churches, and parsonage or convents appurtenants thereto, including mosques, non-profit or religious cemeteries and all lands, buildings and improvements which are actually, directly, and exclusively used for religious, charitable and educational purposes; (c) All machineries and equipment that are actually, directly and exclusively used by local water districts and government-owned or controlled corporations engaged in the supply and distribution of water and/or generation and transmission of electric power; (d) All real property owned by duly registered cooperatives as provided for under RA 9520; and (e) Machinery and equipment used for pollution control and environmental protection. Except as provided herein and pursuant to Section 234 of the LGC, any exemption from payment of real property tax previously granted to, or presently enjoyed by, all persons, whether natural or juridical, including all government-owned or controlled corporations are hereby withdrawn effective January, 1992. SECTION 2A.04. Time of Payment . The real property tax herein levied together with the additional levy on real property for the Special Education Fund (SEF) shall be due and payable on the first day of January, 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. The same may, however, at the discretion of the taxpayer be paid without interest/penalty in four (4) equal installments: the first installment on or before March 31; the second installment, on or before June 30; the third installment, on or before September 30; and the last installment, on or before December 31, except the special levy, the payment of which shall be governed by ordinance of the Sangguniang Panlalawigan. Both the basic and the additional SEF tax must be collected simultaneously. Payments of real property tax shall first be applied to prior year delinquencies, interests and penalties, if any, and only after said delinquencies are settled may tax payments be credited for the current period. The date for the payment of any other tax imposed under this chapter, such as the tax on idle lands, without interest shall be the same as that of the basic tax. SECTION 2A.05. Tax Discount for Advanced and Prompt Payment . If the basic real property tax and the additional SEF tax are paid on or before the deadlines as provided for in Section 2A.04 of this Code, the taxpayer shall be entitled to a discount of ten percent (10%). If payment is made in full for the forthcoming years, the taxpayer should be granted a discount not exceeding twenty (20%) of the annual tax due, provided payment should be made on or before October 31 of the current year. SECTION 2A.06. Collection and Distribution of Proceeds . The collection of the real property tax with interest thereon and related expenses, and the enforcement of the remedies provided for by RA 7160, or any applicable laws, shall be the responsibility of the Provincial Treasurer, Municipal Treasurer and the Barangay Treasurer. The latter to be deputized in a corresponding Sangguniang Panlalawigan resolution on a case to case basis. The Provincial Treasurer may deputize the Barangay Treasurer to collect all taxes on real property located in the Barangay. Provided ,that the Barangay Treasurer is properly bonded for the purpose. Provided ,further, that the premium on the bond shall be paid by the Province. Provided ,finally, that the said Barangay Treasurer shall have undergone the necessary training under the auspices of the Provincial Treasurer, in the computation of the tax, the use of accountable forms, and the liquidation and remittance of collections. The proceeds of the basic real property tax, including interest thereon, and proceeds from the use, lease or disposition, sale or redemption of property acquired at a public auction, and fifty percent (50%) of the tax paid under protest, in accordance with the provisions of this article, shall be distributed as follows: 1. Province Thirty-five percent (35%) shall accrue to the General Fund; 2. Municipality Forty percent (40%) to the general fund of the municipality where the property is located; 3. Barangay Twenty-five percent (25%) shall accrue to the barangay where the property is located. The share of the barangay shall be released directly to the barangay treasurer on a quarterly basis within five (5) days after the end of each quarter, without need of any further action, and shall not be subject to any lien or holdback for whatever purpose subject to such rules as may be prescribed by the Commission on Audit for this purpose. The proceeds of the additional one percent (1%) SEF tax shall be automatically released and shall be divided equally between the Provincial and Municipal School Boards for the operation and maintenance of public schools, construction and repair of school buildings, facilities and equipment, educational research, purchase of books and periodicals, and sports development as determined and approved by the Local School Board. The proceeds of the real property tax due prior to the effectivity of the Local Government Code (RA 7160) shall be distributed in accordance with the scheme prevailing at the time the said taxes were due and payable. SECTION 2A.07. Administrative Provisions . (a) On the Collection of the Real Property Tax 1. Assessor to Furnish Treasurer with Assessment Roll . The Provincial Assessor shall prepare and submit to the Provincial Treasurer on or before the thirty-first (31st) day of December each year, an assessment roll containing a list of all persons whose real properties have been newly assessed or reassessed and the values of such properties. 2. Notice of Time for Collection of Tax . The Provincial Treasurer shall, on or before the thirty-first (31st) day of January each year, in the case of basic real property tax and the additional tax for the SEF or on any other date to be prescribed by the Sangguniang Panlalawigan in the case of any other tax levied under this Article, post the notice of the dates when the tax may be paid without interest at a conspicuous and publicly accessible place at the Iloilo Provincial Capitol. Said notice shall likewise be published by the Provincial/City Treasurer in a newspaper of general circulation in the locality, once a week for two (2) consecutive weeks. 3. Payment under Protest. a. No protest shall be entertained unless the taxpayers first pay the tax and other fees appurtenant thereto; there shall be annotated on the tax receipts the words "paid under protest." The protest in writing must be filed within thirty (30) days from payment of the tax to the Provincial Treasurer who shall decide the protest within sixty (60) days from receipt. A protest fee of one percent (1%) of the total realty tax due computed at the time of payment and held in trust by the Provincial/Municipal Treasurer shall be charged against the taxpayer. Fifty percent (50%) of the tax paid under protest shall be held in trust by the Provincial Treasurer. The other fifty percent (50%) shall form part of the proceeds to be distributed in accordance with Sec. 2A.06 of this Code. b. In the event that the protest is finally decided in favor of the taxpayer, the amount or portion of the tax protested shall be refunded to the protestant, or applied as tax credit against his existing or future tax liability. c. In the event that the protest is denied or upon lapse of the sixty (60)-day period prescribed in subparagraph a.,the taxpayer may, within sixty (60) days from receipt of the written notice of assessment, appeal to the Provincial Board of Assessment Appeals by filing a petition under oath in the standard form prescribed therefore, together with copies of the tax declaration and such affidavits or documents in support of the appeal. 4. Repayment of Excessive Collections . When an assessment of basic real property tax, or any tax levied under this chapter is found to be illegal or erroneous, and the tax is accordingly reduced or adjusted, the taxpayer may file a written claim for refund or credit for taxes and interest with the Provincial Treasurer, within two (2) years from the date the taxpayer is entitled to such reduction or adjustment. The Provincial Treasurer shall decide the claim for tax refund or credit within sixty (60) days from receipt thereof. In case the claim for tax refund or credit is denied, the taxpayer may, within sixty (60) days from the date of receipt of the written notice of assessment, appeal to the Provincial Board of Assessment Appeals by filing a petition under oath in the standard form prescribed therefore, together with copies of the tax declaration and such affidavits or documents in support of the appeal. 5. Notice of Delinquency in the Payment of the Real Property Tax. (a) When the real property tax or any other tax imposed under this article become delinquent, the Provincial Treasurer shall immediately cause a notice of the delinquency to be posted at the main entrance of the Iloilo Provincial Capitol and in a publicly accessible and conspicuous place in each barangay of the province. 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. (b) Such notice shall specify the date upon which the tax becomes delinquent, and shall state that personal property may be distrained to effect payment. It shall likewise state that at any time before the distraint of personal property, payment of the tax including surcharges, interest and penalties may be made in accordance with this Code, and unless the tax, surcharge and penalty are paid before the expiration of the year for which the tax is due, except when the notice of assessment or special levy is contested administratively or judicially pursuant to the Chapter 3, Book II of RA 7160, the delinquent real property will be sold at public auction, and the title to the property will be vested in the purchaser, subject, however, to the right of the delinquent owner of the property or any person having legal interest therein to redeem the property within one (1) year from the date of sale. 6. Remedies for the Collection of Real Property Tax . For the collection of the basic real property tax and the additional SEF and any other taxes levied under this Article, the Province may avail of the remedies by administrative action through levy on real property and sale of real property at public auction or by judicial action. 7. Local Government's Lien . The basic real property tax and the additional SEF and any other tax levied under this Article constitutes a lien on the property subject to tax, as this is superior to all liens, charges of encumbrances in favor of any person, irrespective of the owner or possessor thereof, enforceable by administrative or judicial action, and may only be extinguished upon payments of the tax and related interests, penalties and expenses. 8. Levy on Real Property . After the expiration of the time required to pay the basic real property tax or any other tax levied under this Article, real property subject to such tax may be levied upon through issuance of a warrant on or before, or simultaneously with the institution of the civil action for the collection of the delinquent tax. The Provincial Treasurer when issuing a warrant of levy shall prepare a duly authenticated certificate showing the name of the delinquent owner of the property or person having legal interest therein, the description of the property, the amount of tax due, penalty and the interest thereon. The warrant shall operate with the force of a legal execution throughout the Province. The warrant shall be mailed to or served upon the delinquent owner of the real property of person having legal interest therein, or in case he is out of the country or cannot be located to the administrator or occupant of the property. At the same time, written notice of the levy with the attached warrant shall be mailed to or served upon the Provincial Assessor and Register of Deeds of the Province, who shall annotate the levy on the tax declaration and certificate of title of the property, respectively. aDSIHc The levying officer shall submit a report on the levy to the Sangguniang Panlalawigan within ten (10) days after receipt of the warrant by the owner of the property or person having legal interest therein. 9. Penalty for Failure to Issue and Execute Warrant . Without prejudice to criminal prosecution under the Revised Penal Code and other applicable laws, the Provincial Treasurer or his deputy who fails to issue or execute the warrant of levy within one (1) year from the time the tax becomes delinquent or within thirty (30) days from the date of issuance thereof, or who is found guilty of abusing the exercise thereof in an administrative or judicial proceeding shall be dismissed from the service. (a.) At any time before the implementation of the administrative or judicial proceeding, the delinquent taxpayer may stop the proceedings upon entering into a compromise agreement with the Provincial Treasurer or the deputized Municipal Treasurer of the concerned locality, upon payment of the fees and a portion of the basic and SEF tax, as may be determined by the Provincial Treasurer or his deputy, duly notarized by the proper authorities. 10. Advertisement and Sale . Within thirty (30) days after the service of the warrant of levy, the Provincial Treasurer or his deputy shall proceed to publicly advertise for sale and auction the property or a usable portion thereof as may be necessary to satisfy the tax delinquency and expenses of sale. The advertisement shall be effected by posting a notice at the main entrance of the Provincial Capitol, Municipal Hall, and in a publicly accessible and conspicuous place in the barangay where the property is located, and by publication once a week for two (2) consecutive weeks in a newspaper of general circulation in the Province. The advertisement shall specify the amount of the delinquent tax, the interest due thereon and expenses of sale, the date and place of sale, the name of the owner of the real property or person having legal interest therein, and a description of the property to be sold. At any time before the date fixed for the sale, the owner of the real property or person having legal interest therein may stay the proceedings by paying the delinquent tax, the interest due thereon and the expenses of sale. The sale shall be held either at the main entrance of the Iloilo Provincial Capitol or Municipal Hall, or on the property to be sold, or at any other place as specified in the notice of sale. Within thirty (30) days after the sale, the Provincial Treasurer or his deputy shall make a report of the sale to the Sangguniang Panlalawigan, which shall form part of his records. The Provincial Treasurer shall likewise prepare and deliver to the purchaser a certificate of sale which shall contain the name of the purchaser, a description of the property sold, the amount of the delinquent tax, the interest due thereon, the expenses of the sale and a brief description of the proceedings. Provided, however, that the proceeds of the sale in excess of the delinquent tax, the interest due thereon, and the expenses of sale shall be remitted to the owner of the real property or person having legal interest therein. The Provincial Treasurer may advance an amount sufficient to defray the cost of collection through the remedies provided for in this Article, including the expenses of advertisement and sale. 11. Redemption of Property Sold . Within one (1) year from the date of sale, the owner of the delinquent real property or person having legal interest therein, or his representative, shall have the right to redeem the property upon payment to the Provincial Treasurer of the amount of the delinquent tax, including the interest due thereon, and the expenses of sale from the date of delinquency to the date of sale, plus interest of not more than two percent (2%) per month on the purchase price from the date of sale to the date of redemption. Such payment shall invalidate the certificate of sale issued to the purchaser and the owner of the delinquent real property or person having legal interest therein shall be entitled to a certificate of redemption, which shall be issued, by the Provincial Treasurer or his deputy. From the date of sale, until the expiration of the period of redemption, the delinquent real property shall remain in the possession of the owner or person having legal interest therein who shall be entitled to the income and other fruits thereof. The Provincial Treasurer or his deputy, upon receipt from the purchaser of the certificate of sale, shall forthwith return to the latter the entire amount paid by him, plus interest of not more than two (2) percent per month. Thereafter, the property shall be free from the lien of such delinquent tax, interest due thereon and expenses of sale. 12. Final Deed to Purchaser . In case the owner or person having legal interest therein fails to redeem the delinquent property as provided herein, the Provincial Treasurer shall execute a deed conveying to the purchaser said property, free from lien of the delinquent tax, interest due thereon and expenses of sale. The deed shall briefly state the proceedings upon which the validity of the sale rests. 13. Purchase of Property by the Provincial Government for Want of Bidder . In case there is no bidder for the real property advertised for sale as provided herein, or if the highest bid is for an amount insufficient to pay the real property tax and the related interest and cost of sale, the Provincial Treasurer conducting the sale shall purchase the property in behalf of the Provincial Government to satisfy the claim and within two (2) days thereafter shall make a report of the proceedings which shall be reflected upon the records of his office. It shall be the duty of the Register of Deeds upon registration with his office of any such declaration of forfeiture to transfer the title of the forfeited property to the province without the necessity of an order from a competent court. Within one (1) year from the date of such forfeiture, the owner of the delinquent real property or person having legal interest therein, or his representative, shall have the right to redeem the property upon payment to the province treasurer the full amount of the real property tax and the related interest, and the costs of sale. If the property is not redeemed as provided herein, the ownership thereof shall be fully vested to the province. ATICcS 14. Resale of Real Estate Taken for Taxes, Fees or Charges . The Sangguniang Panlalawigan may, through a separate ordinance and upon notice of not less than twenty (20) days, sell and dispose of the real property acquired under the preceding subsection at public auction. The proceeds of the sale shall accrue to the General Fund of the Province. 15. Further Distraint or Levy . Levy may be repeated if necessary until the full amount due, including all expenses, is collected. 16. Collection of Real Property Tax through the Courts . The Province may enforce the collection of the basic real property tax or any tax levied under this Article by civil action in any court of competent jurisdiction, as follows: a. The Provincial Treasurer shall furnish the Provincial Legal Office a certified statement of delinquency who, within fifteen (15) days after receipt, shall file the civil action in the name of the Province, in the proper court of competent jurisdiction. The jurisdiction of the court is determined by the amount sought to be recovered exclusive of interests and costs. Thus, where the delinquent tax due does not exceed Ten Thousand Pesos (Php10,000.00) the competent court is the Municipal Trial Court and where the amount is in excess of Ten Thousand Pesos (Php10,000.00),the proper court is the Regional Trial Court. b. Where cognizable in an inferior court, the action must be filed in the Province where the delinquent property is located and where the Regional Trial Court has jurisdiction, the plaintiff LGU shall file the complaint in the sala of the proper Regional Trial Court. c. In both cases, that is, where the claim is either cognizable by an inferior court or by the Regional Trial Court, the Provincial Treasurer shall furnish the Provincial Legal Officer the exact address of the defendant where he may be served with summons. 17. Action Assailing Validity of Tax Sale . No court shall entertain any action assailing the validity of any sale at public auction of real property or rights therein under this Article until the taxpayer shall have deposited with the court the amount for which the real property was sold, together with interest of two percent (2%) per month from the date of sale to the time of the institution of the action. The amount so deposited shall be paid to the purchaser at the auction sale if the deed is declared invalid but it shall be returned to the depositor if the action fails. Neither shall any court declare a sale at public auction invalid by reason of irregularities or informalities in the proceedings unless the substantive right of the delinquent owner of real property or the person having legal interest therein have been impaired. 18. Payment of Delinquent Taxes on Property Subject of Controversy . In any action involving the ownership or possession of, or upon succession to real property, the court may motu proprio or upon representation of the Provincial Treasurer or his deputy, award such ownership, possession or succession to any party to the action upon payment to the court of the taxes with interest due on the property and all other costs that may have been incurred, subject to the final outcome of the action. 19. Treasurer to Certify Delinquencies Remaining Uncollected . The Provincial Treasurer, or his deputy shall prepare a certified list of all real property tax delinquencies which remained uncollected or unpaid for at least one (1) year in his jurisdiction, and a statement of the reason or reasons for such non-collection or non-payment, and shall submit to the Sangguniang concerned on or before the thirty-first (31st) of December of the year immediately succeeding the year in which the delinquencies were incurred, with a request for assistance in the enforcement of the remedies for collection provided herein. (b) Special Provisions 1. Appropriations for General Assessment Revisions . The Sangguniang Panlalawigan shall provide the necessary appropriations to defray the expenses incident to general revision of real property assessment, including the budgetary needs of the Provincial Treasurer to effect the tax collection enforcement phase. 2. Condonation or Reduction of Real Property Tax and Interest . In case of a general failure of crops or substantial decrease in the price of agricultural or agri-based products, or calamity in the Province, the Sangguniang Panlalawigan, by ordinance passed prior to the first (1st) day of January of any year, and upon recommendation of the Local Disaster Coordinating Council, may condone or reduce, wholly or partially, the taxes and interest thereon for the succeeding year or years in the municipality affected by the calamity. 3. Condonation or Reduction of Tax by the President of the Philippines . The President of the Republic of the Philippines may, when public interest so requires, condone or reduce the real property tax and interest for any year in the province. 4. Duty of Register of Deeds and Notaries Public to Assist the Provincial Assessor . It shall be the duty of the Register of Deeds and Notaries Public to furnish the Provincial Assessor with copies of all contracts selling, transferring, or otherwise conveying, leasing, or mortgaging real property received by, or acknowledged before them. 5. Insurance Companies to Furnish Information . Insurance companies are hereby required to furnish the Provincial Assessor copies of any contract or policy insurance on buildings, structures and improvements insured by them or such other documents which may be necessary for the proper assessment thereof. ETHIDa 6. Fees in Court Actions . As provided for in Sec. 280 of the Local Government Code, all court actions, criminal or civil, instituted at the instance of the Provincial Treasurer shall be exempt from the payment of court and sheriff's fees. 7. Fees in Registration of Papers or Documents on Sale of Delinquent Real Property to the Province . As provided for in Section 281 of the Local Government Code, all certificates, documents, and papers covering the sale of delinquent property to the province, if registered in the Registry of Property, shall be exempted from the documentary stamp tax and registration fees. All the documentary stamps and registration fees charged by the Registry of Deeds, however, when requested at the instance of the delinquent taxpayer, shall be shouldered by the concerned taxpayer. 8. Real Property Assessment Notices or Owner's Copies of Tax Declarations to be Exempt from Postal Charges or Fees . As provided for in Sec. 282 of the Local Government Code, all real property assessment notices or owner's copies of tax declaration sent through mails by the assessor shall be exempt from the payment of postal charges or fees. 9. Sale and Forfeiture before Effectivity of RA 7160 . Tax delinquencies incurred, and sales and forfeitures of delinquent real property effected, before the effectivity of RA 7160 shall be governed by the provisions of applicable ordinance or laws then in force. SECTION 2A.08. Interests on Unpaid Real Property Tax . Failure to pay the real property tax or any other tax levied under this Article upon the expiration of the periods as provided in Sec. 2A.04, shall subject the taxpayer to the payment of interest at the rate of two percent (2%) per month on the unpaid amount or a fraction thereof, until the delinquent tax shall have been fully paid. In no case, however, shall the total interest on the unpaid tax or portion thereof exceed thirty-six (36) months. SECTION 2A.09. Penalties for Omission of Property from Assessment or Tax Rolls by Officers and Other Acts . Any officer charged with the duty of assessing a real property who willfully fails to assess or who intentionally omits from the assessment or tax roll any real property which he knows to be taxable, or who willfully or negligently under-assesses any real property, or who intentionally violates or fails to perform any duty imposed upon him by law relating to the assessment of taxable real property shall, upon conviction, be punished, by a fine by imprisonment of not less than one (1) month nor more than six (6) months, or both such fine and imprisonment at the discretion of the court. The same penalty shall be imposed upon any officer of the province charged with the duty of collecting the tax due on real property who willfully or negligently fails to collect the tax and institute the necessary proceedings for the collection of the same. Any other officer of the province required in this article to perform acts relating to the administration of the real property tax or to assist the Provincial Assessor or Provincial Treasurer in such administration, who willfully fails to discharge such duties shall, upon conviction, be punished by a fine of not less than One Thousand Pesos (Php1,000.00) nor more than Five Thousand Pesos (Php5,000.00) or imprisonment of not less than one (1) month nor more than six (6) months, or both such fine and imprisonment at the discretion of the court. SECTION 2A.10. Penalties for Delaying Assessment of Real Property and Assessment Appeals . Any official who intentionally and deliberately delays the assessment of real property or the filing of any appeal against its assessment shall, upon conviction, be punished by a fine of not less than Five Hundred Pesos (Php500.00) nor more than Five Thousand Pesos (Php5,000.00) or imprisonment of not less than one (1) month nor more than six (6) months, or both such fine and imprisonment at the discretion of the court. SECTION 2A.11. Penalties for Failure to Dispose the Delinquent Real Property at Public Auction . The Provincial Treasurer who fails to dispose of delinquent real property at public auction in compliance with the pertinent provisions of this Article and any other local official or employee whose acts hinder the prompt disposition of delinquent real property at public auction shall, upon conviction, be subject by a fine of One Thousand Pesos (Php1,000.00) nor more than Five Thousand Pesos (Php5,000.00),or by imprisonment of not less than one (1) month nor more than six (6) months, or both such fine and imprisonment at the discretion of the court. ARTICLE B Tax on Idle Lands SECTION 2B.01. Idle Lands, Coverage . For purposes of real property taxation, idle lands shall include the following: (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. SECTION 2B.02. Imposition of Tax . There is hereby levied an annual tax on idle lands at the rate of one percent (1%) of the assessed value of the real property which shall be in addition to the basic real property tax. Idle lands coverage shall be governed and as defined by the herein succeeding section. SECTION 2B.03. Exemptions . The idle land tax shall not apply to idle lands wherein the owner of the property or person having legal interest therein is physically or legally prevented from improving, utilizing or cultivating the same by reason of force majeure ,civil disturbance, natural calamity or any justifiable cause or circumstance. Any person having legal interest on the land desiring to avail of the exemption under this section shall file the corresponding application with the Provincial Treasurer. The application shall state the ground(s) under which the exemption is being claimed. SECTION 2B.04. Collection and Accrual of Proceeds . The annual tax on idle lands shall be collected at the same time and in the same manner as that of the basic real property tax. The proceeds shall accrue to the General Fund of the Province. TIADCc SECTION 2B.05. Listing of Idle Lands by the Assessor . The Provincial/Municipal Assessor shall make and keep an updated record of idle lands located within his area of jurisdiction. For purposes of collection, the Provincial/Municipal Assessor shall furnish a copy thereof to the Provincial/Municipal Treasurer who shall notify, on the basis of such record, the owner of the property or person having legal interest therein of the imposition of the additional tax. ARTICLE C Special Levy on Lands SECTION 2C.01. Special Levy; Its Meaning . Special levy is a form of taxation based on the benefit principle. The land upon which it is imposed is supposed to have derived some special benefits in terms of higher values from the improvements introduced by the government. SECTION 2C.02. Imposition of Special Levy . The Province may, by ordinance, impose a special levy on the lands specially benefited by public works projects or improvements funded by the Province at a rate of not exceeding sixty percent (60%) the actual cost of such projects and improvements, including the cost of acquiring land and such other real property in connection therewith. SECTION 2C.03. Exemptions . The special levy shall not apply to lands owned by: (a) The Republic of the Philippines or any of its political subdivisions except when the beneficial use thereof has been granted for consideration or otherwise to a taxable person; (b) Charitable institutions, churches, parsonages or convents appurtenant thereto, and all lands exclusively used for religious, charitable or educational purposes; and (c) Duly registered cooperatives as provided for under RA 6938. SECTION 2C.04. Time of Payment . The special levy shall be paid within the quarter following the effectivity of the ordinance imposing such levy. SECTION 2C.05. Collection and Accrual of Proceeds . Collection of special levy on land shall be the responsibility of the Provincial Treasurer. The proceeds of the special levy on lands benefited by public works projects or other improvements enhanced by the Province shall accrue to the General Fund of the Province. SECTION 2C.06. Administrative Provisions . (a) Ordinance Imposing a Levy . The tax ordinance imposing a special levy shall describe with reasonable accuracy the nature, extent, and location of the public work projects or improvements to be undertaken, state the estimated cost thereof, specify metes and bounds by monuments and lines and the number of annual installments for the payment of the special levy which in no case shall be less than five (5) nor more than ten (10) years. The Sangguniang Panlalawigan shall not be obliged, in the apportionment and computation of the special levy, to establish a uniform percentage of all lands subject to the payment of the tax for the entire district, but it may fix different rates for different parts or sections thereof, depending on whether such land is more or less benefited by the project. The ordinance shall likewise specify the appropriate penalty for noncompliance or violations of the provisions of the said ordinance. (b) Publication of Proposed Ordinance Imposing Special Levy .Before the enactment of an ordinance imposing a special levy, the Sangguniang Panlalawigan shall conduct a public hearing thereon; notify in writing the owners of real property to be affected or the persons having legal interest therein as to the date and place thereof and afford the latter the opportunity to express their positions or objections relative to the proposed ordinance. (c) Fixing the Amount of Special Levy .The special levy authorized herein shall be apportioned, computed, and assessed according to the assessed valuation of the lands affected as shown by the books of the Provincial Assessor, or its current assessed value as fixed by said assessor if the property does not appear of record in his books. Upon the effectivity of the ordinance imposing special levy, the Provincial Assessor shall forthwith proceed to determine the annual amount of special levy assessed against each parcel of land comprised within the area especially benefited and shall send to each landowner a written notice thereof by mail, personal service or publication in appropriate cases. (d) Taxpayer's Remedies against Special Levy .Any owner of real property affected by a special levy or any person having a legal interest therein may, within sixty (60) days from the date of receipt of the written notice of assessment of the special levy, appeal to the provincial board of assessment appeals by filing a petition under oath in the form for the purpose, together with copies of the tax declarations and such affidavits or documents in support of the appeal. ARTICLE D Socialized Housing Tax SECTION 2D.01. Definition . When used in this article: (a) Socialized Housing refers to housing programs and projects covering houses and lots or home lots only duly undertaken by the government and private sector for the underprivileged and homeless citizens which shall include sites and services development, long-term financing, liberalized terms on interest payments, and such other benefits in accordance with the provisions of the Urban Development and Housing Act of 1992. (b) Urban Areas refer to all cities regardless of their population density and to municipalities with a population density of at least five hundred (500) persons per square kilometer. SECTION 2D.02. Exemptions . The following are exempted from the socialized housing tax: a) Those included in the coverage of RA 6657, otherwise known as the Comprehensive Agrarian Reform Law; b) Those actually used for national defense and security of the state; c) Those used, reserved or otherwise set aside for government offices, facilities and other installations whether owned by the national government, its agencies and instrumentalities, including government-owned or controlled corporations, or by the local government units. Provided, however, that the lands herein mentioned, or portions thereof, which have not been used for the past ten (10) years from the effectivity of RA 7279 shall be covered by this tax; d) Those used or set aside for parks, reserves for flora and fauna, forests and watersheds, and other areas necessary to maintain ecological balance or environmental protection, as determined and certified by the proper government agency; and e) Those actually and primarily used for religious, charitable, or educational purposes, cultural and historical sites, hospitals and health centers, and cemeteries or memorial parks. SECTION 2D.03. Imposition of Tax . There is hereby imposed a socialized housing tax at the rate of one-half percent (0.05%) on the assessed value of lands in urban areas in excess of Fifty Thousand Pesos (Php50,000.00). SECTION 2D.04. Collection and Accrual of Proceeds . The fixed tax on socialized housing shall be collected at the same time and in the same manner as that of the basic real property tax. The proceeds of the additional socialized housing tax shall accrue to the urban development and housing program of the Province. SECTION 2D.05. Administrative Provisions . The Provincial Assessor shall keep an updated record of lands in urban areas within his jurisdiction with assessed values in excess of Fifty Thousand Pesos (Php50,000).For purposes of collection, the Provincial Assessor shall notify, on the basis of such record, the owner of the property or person having legal interest therein of the imposition of the additional tax. ARTICLE E Tax on Transfer of Real Property Ownership SECTION 2E.01. Imposition of Tax . There is hereby levied a tax on the sale, donation, barter, or on any other mode of transferring ownership or title of real property at the rate of not more than sixty percent (60%) of one percent (1%) of the total consideration involved in the acquisition of the property, or of the fair market value, whichever is higher. The fair market value as used herein shall be that reflected in the prevailing schedule of fair market values enacted by the Sangguniang Panlalawigan. Said tax shall also be imposed on the same transaction which may be undertaken by any government office or entity. SECTION 2E.02. Exemptions . The sale, transfer or other disposition of real property pursuant to RA 6657 shall be exempt from this tax. SECTION 2E.03. Time of Payment . It shall be the duty of the seller, donor, transferor, executor or administrator to pay to the Provincial Treasurer the tax herein imposed within sixty (60) days from the date of the execution of the deed or from the date of the property owner's death. SECTION 2E.04. Surcharge and Penalties for Late Payment . Failure to pay the tax within the period of sixty (60) days as herein provided shall be subject to a surcharge of twenty-five percent (25%) and an interest of two percent (2%) per month from the date of the execution of the deed or from the date of the property owner's death including surcharges until it is paid, but in no case shall the total interest on the unpaid amount or portion thereof exceed thirty-six (36) months. SECTION 2E.05. Administrative Provisions . (a) The Registry of Deeds of the Province shall, before registering any deed, require the presentation of evidence of payment of this tax and the up-to-date payment of real property tax. The Provincial Assessor shall likewise make the same requirement before cancelling an old tax declaration and issuing a new one. The Provincial Treasurer shall also make the same requirement before issuing tax clearances and other treasury records. (b) The Registry of Deeds of the Province shall, before releasing certificate of title, require the presentation of the new tax declaration issued by the Provincial Assessor in the name of the transferee. (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. ARTICLE F Tax on Business, Printing and Publication SECTION 2F.01. Imposition of Tax . There is hereby levied a tax at the rate of sixty percent (60%) of one percent (1%) of the gross annual receipts for the preceding calendar year on the business of persons engaged in the printing and/or publication of books, cards, posters, leaflets, handbills, certificates, receipts, pamphlets, and others of similar nature. In the case of a newly started business, the tax shall 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 receipts for the preceding calendar year, or any fraction thereof, as provided herein. SECTION 2F.02. Exemptions . The receipts from the printing and/or publishing of books or other reading materials prescribed by the Department of Education as school texts or references shall be exempt from the tax herein imposed. SECTION 2F.03. Time, Place and Manner of Payment . The tax shall be paid to the Provincial Treasurer or his duly authorized deputies within the first twenty (20) days of January of every year. AIDSTE The tax imposed in this Article shall be due and payable in quarterly installments to the Provincial Treasurer within the first twenty (20) days following each quarter. In the case of a newly started business, the tax shall be paid before the business starts to operate. SECTION 2F.04. Surcharge and Penalties for Late Payment . Failure to pay the tax on the date due shall be subject to a surcharge of twenty five percent (25%) plus interest of two percent (2%) per month from the date it is due including surcharges until it is paid, but in no case shall the total interest on the unpaid amount or portion thereof exceed thirty six (36) months. ARTICLE G Franchise Tax SECTION 2G.01. Definition . When used in this Article, franchise is a right or privilege, affected with public interest, which is conferred upon private persons or corporation, under such terms, and conditions as the government and its political subdivision may impose in the interest of public welfare, security and safety. SECTION 2G.02. Imposition of Tax . Notwithstanding any exemption granted by any law or other special laws, there is hereby levied tax on business enjoying a franchise tax, at a rate of sixty percent (60%) of one percent (1%) of the gross annual receipts, which shall include both cash sales and sales on account realized during the preceding calendar year within the Province. In the 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 receipts for the preceding calendar year, or any fraction thereof, as provided herein. The capital investment to be used as basis of the tax of a newly started business as herein provided shall be determined in the following manner: (a) If the principal office of the business is located within the Province, the paid-up capital stated in the articles of incorporation in case of corporations, or in any similar document in case of other types of business organizations, shall be considered as capital investment. (b) In the case of a branch or sales office located within the Province which commences business operations during the same year as the principal office but which is located in another locality, the paid-up capital referred in (a) shall mean the amount of the capital investment made for the said branch or sales office. (c) Where the newly started business is a branch or sales office commencing operations at a year later than that of the principal office, capital investment shall mean the total funds invested in the branch or sales office. SECTION 2G.03. Exemptions . The term businesses enjoying franchise shall not include holders of certificates of public convenience for the operation of public vehicles for reason that such certificates are not considered as franchises. SECTION 2G.04. Time of Payment . The tax imposed in this Article shall be due and payable in quarterly installments to the Provincial Treasurer, within the first twenty (20) days following each quarter. In the case of a newly started business, the tax shall be paid before the business starts to operate. SECTION 2G.05. Surcharges and Interest on Unpaid Tax . Failure to pay the franchise within the time required shall subject the taxpayer to a surcharge of twenty five percent (25%) of the amount of tax due, plus an interest, upon the unpaid amount at the rate of two percent (2%) per month of delinquency, but in no case shall the total interest or portion thereof exceed thirty-six (36) months. ARTICLE H Tax on Sand, Gravel and Other Quarry Resources SECTION 2H.01. Imposition of Tax . There is hereby imposed a tax on quarry resources, extracted from public and private lands, or from the bed of seas, lakes, rivers, streams, creeks and other public waters, within the territorial jurisdiction of the Province, at the following rates: Quarry Resources Rate Per Cubic Meter (cu.m.) a. Sand and Gravel (Dakal-Dakal) 30.00 b. Ordinary Earth 25.00 c. Guano 10.00 d. Gemstone 20.00 e. Marble 500.00 f. Other Quarry Resources 30.00 g. Limestone (Raw) 25.00 The tax herein levied on quarry resources shall be subject to periodic review by the Sangguniang Panlalawigan. For purposes of the imposition of the above tax rates, the Provincial Treasurer shall determine the fair market value in the locality of the above quarry resources. For purpose of establishing the fair market value per cubic meter of sand, gravel and other quarry resources on an annual basis, a committee is hereby created composed of: Provincial Treasurer Chairman Provincial Engineer Member Provincial Environment and Natural Resources Officer Member Provincial Assessor Member SECTION 2H.02. Issuance of Permit . Every person who shall extract sand and gravel and other quarry resources shall secure a permit from the Provincial Governor, pursuant to Section 43, Chapter VIII of R.A. 7942 and Section 71, Chapter VIII of DENR Administrative Order No. 96-40. SECTION 2H.03. Exemptions . Any government agency that has been granted a gratuitous permit to extract the above-mentioned materials for the purpose of government projects within the Province shall be exempt from the payment of the tax herein prescribed. SECTION 2H.04. Manner of Payment . The tax imposed under Section 18 shall be paid in advance to the Provincial Treasurer or his duly authorized deputies. Provided further that the Provincial Treasurer, upon approval of the Provincial Governor, may enter into a compromise agreement with the permittee, upon payment of the necessary fees and charges, and a portion of the taxes in advance, stating therein the aforesaid manner of payments and the due dates. SECTION 2H.05. Surcharge for Late Payment . Failure to pay the tax imposed under Section 2H.01 shall subject the taxpayer to a surcharge of twenty-five percent (25%) of the amount of tax due. Such surcharge shall be paid at the same time, and in the same manner as the tax due. SDAaTC SECTION 2H.06. Interest on Unpaid Tax . In addition to the surcharge for the late payment, there shall be imposed upon the unpaid amount an interest of two percent (2%) per month from the date until the taxes is fully paid but in no case shall the total interest on the unpaid amount or a portion thereof exceed thirty-six (36) months. SECTION 2H.07. Distribution of Proceeds . The proceeds of the tax imposed under Section 2H.01 shall be distributed as follows: a. Province Thirty Percent (30%) b. Municipality Thirty Percent (30%) c. Barangay Forty Percent (40%) Provided that, two percent (2%) from the share of the Province shall be allocated as cash incentive for the barangay monitoring teams. The amount shall be retained by the Provincial Treasurer Office, and released only upon favorable recommendation of the PENRO, after the barangay monitoring teams shall have submitted their monthly reports. Provided further, that the PENRO shall be responsible in the computation of said cash incentives on the basis of the barangay monitoring teams' reports submitted. SECTION 2H.08. Quarry Permit . No person shall be allowed to extract quarry resources from private and public lands, beds of seas, lakes, rivers, streams, creeks and other public waters within the jurisdiction of the Province, without a permit issued under this Code. SECTION 2H.09. Application for Permit . Any qualified person may apply to the PMRB for a permit for the extraction of quarry resources from private and public lands, beds of seas, lakes, rivers, streams, creeks and other public waters within the jurisdiction of the Province, specifically as follows: (a) commercial permit for the extraction of sand and gravel, and/or other unconsolidated materials, which are used in their natural state, without undergoing processing, from an area of not more than five hectares (5 has.),for a term of one (1) year from date of issuance, renewable for like period, and in such quantities as may be specified in the permit; (b) industrial permit for the extraction of sand and gravel, and/or other unconsolidated materials, that necessitate the use of mechanical processing covering an area of not less than two hectares (2 has.) not more than five hectares (5 has.),at any one time, for a term of five (5) years from date of issuance, renewable for like periods, but not to exceed a total term of twenty-five (25) years; Provided that the applied volume shall not be less than 10,000 cubic meters; (c) exclusive permit for the extraction of sand and gravel, and/or other unconsolidated materials, from public land, for exclusive use, covering an area of not more than one hectare (1 ha.),for a non-renewable period not exceeding sixty (60) calendar days, and a maximum volume of fifty cubic meters (50 cu./ms.), provided ,that there will be no commercial disposition thereof; (d) gratuitous permit for the extraction of sand and gravel, and/or other quarry resources, by any government entity or instrumentality needed in the construction of infrastructure for public use, or other purposes, over an area of not more than two hectares (2 has.),and for a period coterminous with said construction; (e) private gratuitous permit for the extraction of sand and gravel, and/or other quarry resources, by any owner of land, from his own land, for his personal use, and for a non-renewable period of sixty (60) calendar days; (f) permit for the extraction of guano and/or other organic fertilizer materials ,by any person in the municipality where he has established domicile, for specific caves and/or confined sites, with locations verified in accordance with applicable rules and regulations, for a period of one (1) year, or upon the extraction of the quantity as specified in the permit. Provided ,that only one (1) guano permit shall cover the same cave or area, and provided further ,that the maximum area that a person may hold at any one time, shall not be more than five hectares (5 has.);and (g) gemstone gathering permit for gathering of loose stones useful as gemstones, for a period not exceeding one (1) year from issuance, and renewable for like period. For other quarry permits not specifically provided for above, the maximum area which a person may hold at any one time shall be five hectares (5 has.),and for a period of five (5) years, renewable for like periods, but not to exceed a total term of twenty five (25) years. The applicant or permit holder may be represented by another person, provided that the authority to represent is contained in a public instrument. SECTION 2H.10. Issuance of Permit . Every quarry permit shall be issued by the Provincial Governor, subject to this Ordinance, and other ordinances of the Sangguniang Panlalawigan. Provided that, no permit shall be issued without a resolution of conformity from the affected barangay, and the favorable endorsement of the Municipal Mayor of the Municipality where the area covered by the quarry permit application is located. Provided further that no permit shall be issued without the conduct of a public hearing in the affected barangay/s. SECTION 2H.11. Permit Requirements . In addition to the payment of the administrative fees, a quarry permit applicant shall submit the following requirements, in so far as they are applicable to the kind of permit applied for: (a) Survey plan of the proposed permit area, duly prepared, signed and sealed by a deputized geodetic engineer; Provided that the name/s of the known registered owner/s of adjacent lots to the applied area shall be indicated in the survey plan; AaCTcI (b) Work program duly prepared, signed and sealed by a licensed mining engineer or geologist; (c) For juridical persons, articles of incorporation/partnership/association, by-laws and certificate of registration, duly certified by the SEC, or concerned authorized government agency; (d) Proof of technical competence including, among others, curricula vitae ,list of equipment, and track record in mining or quarry operations; (e) Proof of financial capability to undertake the quarry operation, such as but not limited to the following: 1. For individuals statement of assets and liabilities, duly sworn in accordance with existing laws, income tax return for the preceding three (3) years, proof of credit, and latest bank statement for three (3) consecutive months; and 2. For juridical persons latest audited financial statement, and where applicable, annual report for the preceding year, proof of credit, bank guarantees and/or negotiable instruments. (f) Initial environmental examination; (g) Area verification/inspection by the PENRO; (h) Area clearance from the concerned government agency/local government units, that may be affected by the permit application, or written permission from the landowner and/or surface owner of the area applied for; (i) Certificate of payment of contingent liability rehabilitation fund; (j) Certificate of environmental management record and community relations record; (k) ECC; (l) A resolution from the Barangay where the area covered by the quarry permit application is located, showing conformity to the approval of the application, and the minutes and record of attendance of the public hearing conducted; (m) Endorsement from the Municipal Mayor of the Municipality where the area covered by the quarry permit application is located; (n) Proof of business registration; and (o) Such other requirements as the concerned government agency may require. The affected Barangay, mentioned under (1),shall within ten (10) days from receipt of any quarry permit application, act upon and dispose of the same, otherwise, it shall be deemed to have given its conformity, and the Provincial Governor may proceed to approve the application and issue the permit. In case the affected Barangay declines to give conformity to a quarry permit application, it shall issue a resolution stating the reasons. Any such resolution whether for denial or conformity shall be submitted to the PMRB, within two (2) days from issuance. The Municipal Mayor, mentioned under (m),shall within five (5) days from receipt of a quarry permit application, act upon and dispose of the same, otherwise, he shall be deemed to have given his conformity, and the Provincial Governor may proceed to approve the application and issue the permit. Any disposition of a quarry permit application by the Municipal Mayor, whether an endorsement or disapproval shall be in writing, and shall be submitted within two (2) days from issuance to the PMRB. Notwithstanding any resolution of non-conformity by the affected Barangay, or any disapproval by the Municipal Mayor, the Provincial Governor may nonetheless issue the quarry permit, on grounds of public interest and general welfare of the Province, contemplated under Section 16 of RA 7160. SECTION 2H.12. Requirements for Renewal . In the application for renewal of quarry permit, the following additional requirements shall be submitted: (a) Compliance report of multi-partite monitoring team; (b) Certificate of compliance to reportorial obligations; and (c) Proof of payment of excise tax, where applicable. SECTION 2H.13. Additional Requirement for Gratuitous Permit . In the application for gratuitous permit, the applicant shall submit a certification that the infrastructure project has minimal or no funding from the implementing government entity or instrumentality. SECTION 2H.14. Additional Requirement for Private Gratuitous Permit . In the application for private gratuitous permit, the applicant shall submit the following: (a) Land title and tax declaration covering the permit area; (b) Certificate of non-coverage from the concerned government agency; (c) Project proposal; and (d) Bill of materials. SECTION 2H.15. Additional Requirements for Exclusive Permit . In the application for exclusive permit, the applicant shall submit the following: (a) Certificate of non-coverage from the concerned government agency; (b) Project proposal; and (c) Bill of materials. SECTION 2H.16. Additional Requirements for Guano Permit . In the application for guano permit, the applicant shall submit the following additional requirements: (a) Proof that the applicant has established domicile in the area covered by the application; and (b) Declaration of the approximate quantity of guano available in the permit area. SECTION 2H.17. Additional Requirement for Gemstone Gathering Permit . In the application for gemstone gathering permit, the applicant shall submit a declaration of the approximate quantity of gemstone available in the permit area. SECTION 2H.18. General Terms and Conditions of a Quarry Permit . The following are the terms and conditions of a quarry permit: (a) No extraction, removal and/or disposition of quarry resources shall be allowed within a distance of one (1) kilometer, upstream or downstream, from the boundaries of reservoirs established for public water supply, archaeological and historical sites, or of any public or private works or structures, unless the prior clearance of the concerned government agency or owner is obtained. No extraction, removal and/or disposition of quarry resources shall be allowed in offshore areas within a distance of five hundred (500) meters from the coast, and two hundred (200) meters from the mean low tide level along the beach; (b) The extraction, removal and/or disposition of quarry resources shall be confined within the area specified in the permit, the boundaries of which, are established on the ground with the prominent marks; (c) The permit holder shall be responsible and liable to private and/or public property for damage occasioned by his operations; (d) The permit holder shall manage his operation in a technically and environmentally responsible manner to achieve a safe, non-polluting and self-sustaining post disturbance landform; (e) The permit holder shall not discriminate on the basis of gender, and shall respect the rights of women workers to participate in policy and decision-making processes; (f) The permit holder shall not interfere with the rights of other permit holders, operators, and/or contractors; (g) The permit holder shall recognize and respect the rights, customs and traditions of local communities, particularly, indigenous cultural communities; and (h) The permit holder shall immediately stop extracting the moment man-made articles or artifacts are found. It shall notify the director of the National Museum of such findings, in which case, the extraction shall be under the supervision of the National Museum, until said artifacts are recovered. SECTION 2H.19. Additional Terms and Conditions of a Commercial, Industrial, Ordinary Earth, and Private Gratuitous Permit . The following are additional terms and conditions for commercial, industrial, ordinary earth, and private gratuitous permit: (a) The permit shall be for the exclusive use and benefit of the permit holder, and shall not be transferred or assigned without prior written approval of the Provincial Governor; (b) Unless renewed or amended, the permit shall ipso facto terminate after the whole quantity assigned and kind of quarry resources specified therein have been extracted, or upon the death of or judicial declaration of incapacity of the permittee; (c) The permit holder shall file monthly with the PMRB a sworn statement of the quantity of quarry resources extracted, removed and/or disposed, and the amounts of fees paid, under the permit. At the end of the term, the permit holder shall submit to the PMRB a final report, with the detailed list of activities and the corresponding expenditures; (d) The permit holder shall furnish the government with books of account and records of operation, and such books and records shall be open for inspection by the government; (e) The permit/permit area may be inspected and examined at any time by the concerned government agency and/or office; (f) The permit holder shall not acquire any title over the permit area, by virtue of the permit, without prejudice to any acquisition of the land/surface rights, through any mode of acquisition provided by law; (g) The permit holder shall pay fees, taxes and other obligations in accordance with the existing laws and regulations; (h) The permit holder shall comply with obligations under the ECC; and (i) The term of the permit shall be for a period as specified therein. Provided, that non-compliance with the terms and conditions and violation of any provision of applicable laws and regulations shall be grounds for non-renewal of permit. SECTION 2H.20. Additional Terms and Conditions for Gratuitous Permit . The following are additional terms and conditions for gratuitous permit: (a) The period of the permit shall be coterminous with the term of the construction of the infrastructure, but not to exceed three (3) years; (b) The concerned government office shall, whenever practicable, use and utilize its own vehicles and equipment in extraction, removal and/or disposition of quarry resources. Provided, that the permit holder may enter into a contract with a private person/entity for the purpose of disposition of such quarry resources; (c) The quarry resources to be removed shall be strictly for infrastructure project, and in no case, shall the same be disposed commercially; (d) Unless amended, the permit shall ipso facto terminate after the whole quantity and kind of quarry resources specified therein have been extracted; (e) The permit holder shall file monthly with the concerned government office, a sworn statement of the quantity of quarry resources extracted, the amount of fees paid. At the end of the term, the permit holder shall submit to the concerned government office, a final report with the detailed list of activities and corresponding expenditures; (f) The permit/permit area may be inspected at anytime by the concerned government office; and (g) The permit holder shall comply with obligations under the ECC. SECTION 2H.21. Additional Terms and Conditions for Guano Permit . The following are additional terms and conditions for guano permit: (a) The permit shall be for the exclusive use and benefit of the permit holder, and shall not be transferred or assigned without prior written approval of the Provincial Governor; (b) No explosives shall be used in the extraction of guano; (c) The permit holder shall file monthly with the concerned government office, a sworn statement of the quantity of guano extracted, and the amount of fees paid. At the end of the term, the permit holder shall submit to the PMRB a final report, with the detailed list of activities and the corresponding expenditures; EcTCAD (d) The permit/permit area may be examined at any time by the concerned government office; (e) The permit holder shall not acquire any title over the permit area, virtue of the permit, without prejudice to the acquisition of the land/surface rights through any mode of acquisition provided by law; (f) The permit holder shall pay fees, taxes and other obligation in accordance with existing laws and regulations; (g) The permit holder shall comply with the obligations under the ECC; (h) The term of the permit shall be of one (1) year from the issuance thereof, or upon the extraction of the quantity of quarry resource specified therein; and (i) The permit holder shall comply with applicable laws and regulations. SECTION 2H.22. Additional Terms and Conditions for Gemstone Permit . The following are additional terms and conditions for gemstone permit: (a) The permit shall be for the exclusive use and benefit of the permit holder, and shall not be transferred or assigned without prior written approval by the Provincial Governor; (b) Gemstone gathering shall be allowed in rivers and other locations, except in areas which are expressly prohibited by law; (c) The removal/gathering of gemstone shall be conducted manually without the aid of any tools or mechanized equipment; (d) No explosives shall be used in the removal of gemstone; (e) Unless otherwise renewed or amended, the permit shall ipso facto terminate after the whole quantity of gemstone specified therein have been removed/gathered; (f) The permit holder shall file monthly with the PMRB a sworn statement of the quantity of gemstone removed/gathered under the permit, the amount of fees paid, the quantity of gemstone sold/disposed of during the period covered by the report, their selling prices, the names and addresses of the persons to whom the same were sold, and the quantity of materials left in the stock. At the end of the term, the permit holder shall submit to the PMRB a final report with the detailed list of activities and the corresponding expenditures; (g) The permit/permit area may be inspected and examined at all times by the Provincial Governor; (h) The permit holder shall not acquire any title over the permit area, by virtue of the permit, without prejudice to any acquisition of the land/surface rights, through any mode of acquisition provided by law; and (i) The permit holder shall pay fees, taxes and other obligation in accordance with existing laws, rules and regulations. SECTION 2H.23. Application Involving the Same Areas . In case of applications involving the same areas, the application first registered, accompanied by standard requirements, shall be preferred. SECTION 2H.24. Assignment and Transfer . An application or permit may be assigned or transferred by the applicant or by the permit holder, to any qualified person by public instrument duly filed and registered with the PENRO. The transfer or assignment shall not be effective unless approved by the Provincial Governor. SECTION 2H.25. Suspension, Cancellation and Revocation of Permit . Without prejudice to other pertinent provisions hereof, any permit may be suspended or revoked by the Provincial Governor on any of the following grounds: (a) Failure to comply with the terms and conditions of the permit and ECC; (b) Violation of any provision of this Chapter; (c) Material misrepresentation in the application for a permit, and/or presentation/submission of false or falsified documents required in the application or permit; (d) If the quantity of quarry resource specified in the permit has been exhausted before the expiry date thereof; (e) Failure to rehabilitate the quarry area as required under Section 64; (f) Failure to pay the balance of the extraction fees, within six (6) months from the date of the issuance of the permit; (g) Failure to operate within six (6) months from the date of the issuance of permit; (h) Failure to operate for more than one (1) year for ISAG and Ordinary Earth Permit; (i) Failure to submit the required reports; and (j) When national interest and public welfare so require, or for environmental protection or ecological reasons. Upon cancellation of the permit, the area covered shall automatically revert to its original status. Suspension or revocation of permit shall not release the permit holder from the obligations due under the permit. SECTION 2H.26. Withdrawal of the Permit . The permit holder may, by giving due notice at anytime during the term of the permit, apply with the PMRB for the withdrawal of the permit due to causes, which in the opinion of the permit holder, make quarry operation no longer feasible. Provided ,that a permit holder may only be allowed to withdraw if all obligations due under the permit at the time of the withdrawal have been met. The PMRB shall consider the notice and issue its decision within a period of thirty (30) calendar days. SECTION 2H.27. Renewal of Permit . Within sixty (60) calendar days before the expiration of the permit, the permit holder may submit to the PMRB through the PENRO, an application to renew the permit accompanied with two (2) sets of the following requirements: SDHTEC (a) Letter of intent to renew; (b) Justification for the renewal; (c) Comprehensive and validated technical report on the outcome of the operations, including their environmental effects, by a licensed mining engineer or geologist; (d) Audited report of expenditures incurred during the operations period; (e) Work program duly prepared, signed and scaled by a licensed mining engineer or geologist; (f) Environmental protection and enhancement program; (g) Certificate of environmental management and community relations record; and (h) Other supporting documents as the PMRB may require for the applicant to submit. SECTION 2H.28. Amendment of Volume . Notwithstanding the provisions of this Ordinance on expiration of the permit, if the capacity of the area subject of the permit has been determined by the PENRO to be in excess of the quantity specified in the permit, the permit holder may apply with the PMRB for an amendment of the permit so as to increase the volume, which in no case, shall exceed the volume allowed in the ECC. Provided ,however, that corresponding taxes imposed in this Ordinance shall be paid on the additional quantity. Provided however, that the request for amendment of volume shall be made two (2) months prior to the expiration of the permit. SECTION 2H.29. Special Permit to Transport and Dispose . In the case of expiration of permit, the Provincial Governor may issue a special permit for the transportation and/or disposal of any remaining quantity of quarry resource, which have been extracted prior to such expiration, but not transported and/or disposed of. Provided ,that the quantity to be transported and/or disposed shall not exceed that stipulated in the ECC. The period for disposal of the quarry resource covered by the special permit is thirty (30) days from issuance of the same. SECTION 2H.30. Posting of Permit . Upon verification of the area covered by the application, the PMRB shall issue the notice of application for permit for posting. The notice must contain, among others, the nature of the permit, name and complete address of the applicant, survey plan of the proposed permit area, and index map relative to major environmental features and projects, and the nearest municipalities. The notice shall be in a language generally understood in the locality where it will be posted. The PMRB shall cause the posting for two (2) consecutive weeks of the notice on the bulletin board of the Province, and the affected Barangay/s and Municipality/s. The posting of the application shall be within fifteen (15) working days from receipt of the notice. Within five (5) calendar days from the last date of posting, the PMRB shall issue a certification that the posting has been complied with. SECTION 2H.31. Area Clearance and Field Verification . Within fifteen (15) working days from receipt of the permit application, the PENRO shall conduct area and field verification, and submit a verification report to the MGB for the issuance of the area clearance. SECTION 2H.32. Administrative Fees . (a) Permit Fees . The following permit fees are hereby imposed: Permit Fee Rate (Php) 1. Commercial 2,500.00 2. Industrial 2,500.00 3. Exclusive 2,500.00 4. Gratuitous 2,500.00 5. Private Gratuitous 2,500.00 6. Guano 2,500.00 7. Gemstone 2,500.00 8. Ordinary Earth 2,500.00 9. Special Permit Fee 2,500.00 10. Other Quarry Permits 2,500.00 (b) Application Fee . The following application fees are hereby imposed: Application Fee Rate (Php) 1. Commercial Permit Application 500.00 2. Industrial Permit Application 500.00 3. Exclusive Permit Application 500.00 4. Gratuitous Permit Application 500.00 5. Private Gratuitous Permit Application 500.00 6. Guano Permit Application 500.00 7. Gemstone Gathering Permit Application 500.00 8. Ordinary Earth Application Permit 500.00 9. Other Earth Application Permit 500.00 10. Ore Transport Application Permit 500.00 (c) Area field verification fee . The following area field verification fees are hereby imposed: Area Field Verification Fee Rate (Php) 1. Commercial Permit Application 2,800.00 2. Industrial Permit Application 2,800.00 3. Exclusive Permit Application 2,800.00 4. Gratuitous Permit Application 2,800.00 5. Private Gratuitous Permit Application 2,800.00 6. Guano Permit Application 2,800.00 7. Gemstone Gathering Permit Application 2,800.00 8. Ordinary Earth Permit Application 5,000.00 9. Other Quarry Permit Application 5,000.00 (d) Filing and processing fee . The following filing and processing fees are hereby imposed: Filing and Processing Fee Rate (Php) 1. Guano Permit Application Filing Fee 500.00 2. Guano Permit Processing Fee 2,300.00 3. Gemstone Permit Application Filing Fee 500.00 4. Gemstone Permit Application Processing Fee 2,300.00 (e) Monitoring Fee . The following monitoring fees are hereby imposed: Monitoring Fee Rate (Php) 1. Commercial Permit Application 3,000.00 2. Industrial Permit Application 3,000.00 3. Exclusive Permit Application 3,000.00 4. Gratuitous Permit Application 3,000.00 5. Private Gratuitous Permit Application 3,000.00 6. Guano Permit Application 3,000.00 7. Gemstone Permit Application 3,000.00 8. Ordinary Earth Permit Application 3,000.00 9. Other Quarry Permit Application 3,000.00 10. Ore Transport Permit Application 3,000.00 (f) Other Administrative Fees . The following administrative fees are hereby imposed: HSAcaE Other Administrative Fees Rate (Php) 1. Deed of Assignment, Special Power of Attorney and other registrable documents 250.00 2. Oath Fee 100.00 3. Amendment Fee 2,600.00 4. River Profiling (Trust Fund Account) 2,000.00 5. Registration Fee (For Mineral Processing Permit Holders, Trader/Retailers) 5,300.00 6. Registration Fee for other legal documents ( e.g. ,SPA, Lease Agreement, Hauling Agreement and other similar documents) 500.00 7. Certification/Certified True Copy 100.00 8. Delivery Receipt (50 Pcs./Stub) 200.00 9. Accreditation Fee (Supply Agreement) 1,000.00 10. Compromise Agreement Fee 250.00 11. Filing Fees on Adverse Claim, Protest and Operation 10% of extraction fee paid for the permit SECTION 2H.33. Provincial Mining Regulatory Board . (a) Composition . There shall be a Provincial Mining Regulatory Board composed of the following: 1. The Regional Director of the MGB or his authorized representative, as chairman; 2. The Provincial Governor, or his duly authorized representative, as vice-chairman; 3. Small-scale mining representative; 4. Large-scale mining representative; 5. Quarry permit holders representative; and 6. Representative of environmental non-government organization duly accredited by the concerned government agency. (b) Appointment and Tenure . Except for the chairman, the members of the PMRB shall be appointed by the Secretary of the DENR from the nominees submitted by the Provincial Governor. The members shall serve for a term of three (3) years, and may be re-appointed upon the recommendation of the Provincial Governor. No member shall, however, serve for a total term in excess of six (6) years. Provided ,however, that those members who serve the unexpired term of another, who fails to finish the same, shall be considered to be serving a full term. The members may be replaced by the Secretary of the DENR, with the concurrence of the Provincial Governor. (c) Functions of the Provincial Mining Regulatory Board . The PMRB shall have the following functions: 1. Accept, process and evaluate applications for quarry and small-scale mining permits; 2. Recommend fees and other charges for quarry and small-scale mining permits; 3. Declare and segregate existing gold-rush areas for small-scale mining; 4. Reserve future gold and other mining areas for small-scale mining; 5. Award small-scale mining contracts; 6. Formulate and implement rules and regulations related to small-scale mining; 7. Settle disputes over conflicting small-scale mining claims; and 8. Perform such other functions as may be necessary to achieve its goal. (d) Provincial Mining Regulatory Board Secretariat . The PENRO shall serve as the secretariat of the PMRB. The secretariat shall accept and process quarry and small-scale mining permit applications. The secretariat shall assist the members of the PMRB during deliberation for quarry and small-scale mining permit applications. (e) Honoraria of the Members of the Provincial Mining Regulatory Board . The members and the secretariat of the PMRB shall receive honorarium in the amount of One Thousand Pesos (Php1,000.00) each, for attendance in one meeting. The support staff of the secretariat shall receive honorarium in the amount of Two Hundred Pesos (Php200.00) each, for attendance in one meeting. The honoraria shall be disbursed from the administrative fees paid by the quarry or small-scale mining permit applicant/permit holder. SECTION 2H.34. Quarry Operations . (a) Records of Operation . The permit holder shall keep a book of accounts, wherein there shall be entered every day, the quantity of quarry resources extracted, the quantity disposed of or sold, during the day, their selling prices, the names and addresses of the persons or parties to whom the same were sold or disposed of. In case the permit holder maintains a stockpile yard for the extracted quarry resources, a separate book of accounts shall be kept to record the volume stockpiled, disposed and/or sold from such stockpile. All records required to be kept in the preceding paragraph shall be open at all times for the inspection of the Provincial Governor or his deputies. The refusal of the permit holder to allow inspection without justifiable reason shall be sufficient ground for the cancellation of the permit. (b) Periodic Inspection . All operations conducted under a permit shall be subject to periodic inspection of the Provincial Governor or his deputies for the purpose of ensuring: 1. That the operation is confined within the permit area; 2. That the quarry resources removed are in accordance with the terms and conditions of the permit; 3. That the aesthetic and ecological value of the permit area is not damaged; 4. That the operation does not threaten the ground stability of any public or private structure; and 5. That peace and order is maintained in the area. (c) Monthly Report on Production, Sales, Employment and Inventory of Quarry Resources for Industrial Commercial Quarry, Gratuitous and Other Permit . A permit holder or its operators shall submit to the Provincial Governor, copy furnished other concerned government agencies, a sworn monthly report on production, sales, employment and inventory of quarry resources, on the 15th day of each calendar month. (d) Integrated Annual Report . A permit holder or its operator shall submit to the Provincial Governor, copy furnished other concerned government agencies, a sworn integrated annual report, within two (2) months after the end of each calendar year. (e) Other Reports . A permit holder, is required to submit the reports under Section 2H.34 (c and d),in so far as they are applicable, even when there is no production for a given period. The report, however, shall indicate the causes or reasons why there was no production for the period. (f) Delivery Receipts . The permit holders shall at all time issue to driver of vehicle engaged in hauling from the permit area, delivery receipts for the purpose of inspection by the deputies of the Provincial Governor. The original of the receipts shall be issued to, and carried by, the said drivers while in transit, and shall be shown upon demand. The duplicate copy shall be attached to the monthly report required by Section 2H.34 (c),and made available at all times for inspection by proper authorities. The failure of the vehicle drivers to present the delivery receipts upon demand shall subject them to the penalty imposed in Section 2H.35 (e),and shall be a cause for the impounding of the materials and vehicles which shall be released only upon the order of the Provincial Governor, or in proper cases, the court. (g) Rehabilitation of Permit Areas . A Permit holder shall rehabilitate the permit area in accordance with his annual environmental protection program and enhancement program, pursuant to the ECC. To guarantee the faithful compliance herewith, five percent (5%) of the Direct Mining and Milling Costs under the Annual Environmental Protection and Enhancement Program (AEPEP) shall be allocated by the permit holder upon application for a permit and deposited with a government depository bank recommended by the Mines Rehabilitation Fund Committee (MRFC). SECTION 2H.35. Enforcement, Penalties and Fines . (a) Deputies of the Provincial Governor . The PENRO, the Provincial Treasurer, the Provincial Legal Officer, the Municipal Mayors, the elements of the Philippine National Police and the Punong Barangays shall be the deputies of the Provincial Governor, in the implementation and enforcement of the provisions of this Chapter. (b) Prohibited Acts and Omissions . 1. Extract quarry resources covered by this Ordinance, without first securing a permit; 2. Misrepresent a material matter in the application for a permit, and/or present/submit false or falsified documents; 3. Knowingly apply for a permit over an area already covered by an existing permit; 4. Transfer, assign or convey a permit to another, without prior authority of the Provincial Governor; 5. Extract quarry resources in excess of the quantity allowed under the permit; 6. Extract quarry resources from an area, other than that covered by the permit; 7. Participate in quarry operations, as contractor, extractor, operator and/or hauler without a contract; 8. Knowingly transferring, assigning or conveying a false permit; 9. Fail or refuse to erect a vertical marker in the premises of an area covered by a foreshore permit, or ground markers in the case of other quarry permits; 10. Remove or destroy, without authority or permission of the Provincial Governor, the aforementioned vertical or ground markers; 11. Fail, or refusal to place or erect, sign board in the premises of the area covered by the permit; 12. Fail or refuse to keep or open for inspection by proper authorities, book of accounts; 13. Falsify book of accounts or entries therein; 14. Fail or refuse to submit reports under Sections 2H.34 (c) and 2H.34 (d); 15. Fail or refuse to issue to drivers, haulers and extractors, delivery receipts; 16. Forge or use forged delivery receipts; 17. Fail or refuse to present on inspection or demand, delivery receipts while extracting, hauling or transporting quarry resources; 18. Issue and/or present a tampered, incompletely filled up, with misdeclared entries, or open dated delivery receipt; 19. Selling or conveying, for a price or consideration, quarry resources extracted under a gratuitous permit; 20. Extract quarry resources from beaches; 21. Obstruct, hinder or prevent, through force and/or intimidation, the Provincial Governor or his deputy/representative, from the performance of their functions and duties under this Ordinance; and 22. Obstruct, prevent or hinder, by force and/or intimidation, any permit holder from extracting, hauling, transporting, and otherwise using and disposing of quarry materials, under a duly issued permit. (c) Prosecution . In case of violation of the provisions of this Chapter, the Provincial Governor or his deputies shall cause the investigation and prosecution of the administrative case before the PMRB, and/or criminal case before the proper court. The Provincial Legal Officer shall cause the filing and prosecution of the appropriate action before the court. HESIcT (d) Administrative Fine . In case of violation of the provisions of Section 2H.35 (b),without the necessity of, and prejudice to, any criminal case, the Provincial Governor may impose an administrative fine, on the basis of the following: Offense Fine (Php) 1. First (1st) offense 1,000.00 2. Second (2nd) offense 3,000.00 3. Third (3rd) offense and subsequent violations 5,000.00 Provided that the permittee and/or operator who committed the same offense more than three (3) offenses within the term of their permit shall not be allowed to renew the permit for at least one year. (e) Penalty . In case of violation of Section 2H.35 (b),the penalty, if applicable, is suspension or revocation of the permit, and/or imprisonment not exceeding one (1) year, and/or a fine not exceeding Five Thousand Pesos (Php5,000.00). If the violation involves quarry resources, the same shall be forfeited in favor of the Province, Municipality and Barangay from where the quarry resources were extracted, and if the same were disposed of at public auction for consideration, the proceeds shall be shared in the following manner: 1. Thirty percent (30%) to the PNP station which affected the apprehension of the offender; 2. Thirty percent (30%) to the Province; 3. Twenty percent (20%) to the Municipality of origin of the quarry resources; and 4. Twenty percent (20%) to the Barangay of origin of the quarry resources. The same manner of sharing shall apply in case of fine. (f) Surcharges and Penalties for Volume Extracted in Excess of that Stipulated in the Permit . In case of extraction of volume in excess of that stipulated in the permit, and without the necessity of a formal charge for violation of Section 2H.35 (b),the Provincial Governor may impose a fine not exceeding Five Thousand Pesos (Php5,000.00),based on the following: Offense Fine (Php) a. First (1st) offense 1,000.00 b. Second (2nd) offense 3,000.00 c. Third (3rd) offense and subsequent violations 5,000.00 The violator is given the period of five (5) days from the date of imposition to pay fine. Failure to pay the fine within the period prescribed shall cause the filing of the criminal complaint against the violator. (g) Custody of the Seized Quarry Resources and Quarry Operation Equipment . In case of apprehension for violation of Section 2H.35 (b),the quarry resources and/or quarry operation equipment seized shall be placed under the custody of the Philippine National Police. (h) Liability of Owners of Hauling and Transporting Vehicles . Owners/operators of hauling and transporting vehicles used for illegally extracted or transported quarry resources shall be solidarily liable with the drivers. (i) Late Submission and Failure to Submit Report . In case of late submission of report required under Section 2H.34 (c and d),including copies furnished to the concerned government agencies, the following fine is hereby imposed: Violation Basic Fine (Php) Daily Fine (Php) 1. First (1st) violation 1,000.00 10.00 2. Second (2nd) violation 3,000.00 20.00 3. Third (3rd) violation and subsequent violations 5,000.00 30.00 In case of failure to submit the required reports under Section 2H.34 (c and d),one (1) month after the expiration of the prescribed period, the following fine is hereby imposed: Violation Basic Fine (Php) Daily Fine (Php) 1. First (1st) violation 2,000.00 20.00 2. Second (2nd) violation 3,000.00 30.00 3. Third (3rd) violation and subsequent violations 5,000.00 50.00 Provided that, in case of failure to submit, the permit holder shall no longer be required to pay fine that has accumulated in the interim on account of late submission. (j) Municipal Monitoring Committee . The Municipal Mayor shall form a Municipal Monitoring Committee composed of elements/members/representatives of the Philippine National Police, Sangguniang Bayan, Municipal Engineering Office and non-government organizations and people's organizations, to be chaired by the Chairman of the Committee on Environment of the Sangguniang Bayan. The Municipal Monitoring Committee shall be responsible for the organization of Barangay Monitoring Teams. (k) Barangay Monitoring Team . The Punong Barangay, with the assistance of the Municipal Monitoring Committee, shall form a Barangay Monitoring Team, which shall be composed of at least two (2) members of the barangay council, representatives of non-government organizations, and assisted by elements of the civilian volunteer organization. The Barangay Monitoring Team shall perform the following functions: AcICHD 1. Establish check points at the ingress and egress of the quarry permit area, or at a strategic point, as determined by the Barangay Monitoring Committee; 2. Inspect all hauling or transporting vehicles, and check permit related and required documents and apprehend violators; 3. Keep a logbook/ledger for the plate number and load capacity of hauling/transporting vehicles, delivery receipt control numbers, date and time of hauling and name of inspector; and 4. Submit a monthly monitoring report to the PENRO, copy furnished the Municipal Monitoring Committee. SECTION 2H.36. Adverse Claim, Protest and Opposition . (a) Filing and Requirements . All adverse claims and protests against, or oppositions to, quarry permits must be verified and filed with the PMRB, accompanied by the receipts of the payment of the filing fees in the amount equal to ten percent (10%) of the extraction fee paid for the permit. Adverse claims, protests or opposition shall contain the name and address of adverse claimant, protestant or oppositor and the respondent, a detailed statement of the grounds and facts relied upon; a discussion of the issues and arguments raised, and in addition, shall be accompanied by the affidavits of the witnesses and other supporting documents. (b) Answer . If the adverse claim, protest or opposition is sufficient in form and substance, it shall be given due course, otherwise it shall be dismissed. Should it be given due course, the respondent shall be required to answer within a period of not less than five (5) days, but not more than fifteen (15) days from the receipt of the order. The order shall also fix the date of summary hearing. The answer shall contain a detailed statement of the defense, the facts relied upon by the respondent, and an exhaustive discussion refuting the issues and arguments raised in the claim, protest or opposition. It shall be accompanied by the affidavits of witnesses and other supporting documents. (c) Summary Hearings . After the issues are joined, a summary hearing shall be conducted in one (1) setting, or in a number of successive settings, which shall not last more than five (5) days. The PMRB shall submit its report to the Provincial Governor, within fifteen (15) days from the termination of the investigation. (d) Decision . The Provincial Governor shall decide the case within five (5) days from the submission of the report. The decision shall become final and executory after ten (10) days from receipt of the parties, or of the order denying the motion for its reconsideration. Provided ,that only one (1) motion for reconsideration shall be allowed. SECTION 2H.37. Small-Scale Mining . (a) General Provision . The provisions of Chapter V, in so far as they are relevant, shall be applicable to small-scale mining, except as provided in the succeeding sections. (b) Imposition and Payment of Tax . The imposition and payment of tax in small-scale mining shall be governed by the NIRC. (c) Areas Close to Mining Permit Application . Mining permit application shall not be accepted in the following: 1. Areas covered by valid and existing mining rights and mining permit applications; 2. Old growth or virgin forests, proclaimed watershed forest reserves, wilderness areas, mangrove forest, mossy forests, national parks, Provincial/Municipal forests, tree parks, green belts, game refuge, bird sanctuaries and areas proclaimed as marine reserves/marine parks and tourist zones, as defined by law, and identified initial components of the National Integrated Protected Areas System pursuant to RA 7586, and such areas expressly prohibited there under, as well as by other laws; 3. Areas which the DENR Secretary may exclude based, inter alia ,on proper assessment of their environmental impact and implication on sustainable land uses, such as built-in areas and critical watershed with appropriate Barangay/Municipal/Provincial Sanggunian Ordinance, specifying the location and specific boundary of the concerned area; and 4. Areas expressly prohibited by law. Mining permit applications which may have been accepted over the foregoing areas shall be reviewed, and after due process, such areas may be denied areas status and clearance, and excluded from said applications. (d) Areas Open to Mining Applications but Subject to Area Consent from Private Entities . Mining permit application shall be accepted over the following areas subject to the conditions set forth hereunder: 1. In areas covered by small-scale mining contracts under RA 7076 and small-scale mining permits under PD 1899, the prior written consent of the small-scale miners, together with an agreement on a royalty payment upon utilization of the minerals to be placed in a trust fund for the socio-economic development of the concerned community, pursuant to Section 15 (b) of DAO 96-40, or any other subsequent kindred regulation; 2. In areas occupied/claimed by indigenous cultural communities, the prior informed consent of the concerned communities, pursuant to Sections 16 and 17 of RA 7942 and Section 16 of DAO 96-40, and without prejudice to further rules and procedural requirements that may hereafter be promulgated to implement RA 8371; and 3. In the case of mining permit application for clay, the written permission of affected landowner or surface owner shall also be required as a mandatory requirement in the acceptance of such application. caITAC (e) Areas Open to Mining Applications but Subject to Area Status and Clearance . Mining applications may be granted over the following areas, subject to area status and clearance from the government office having jurisdiction over the same: 1. Public or private lands not covered by valid and existing mining rights and mining permit applications; 2. Lands covered by expired, abandoned or cancelled mining rights and mining permit applications; 3. Timber or forest lands as defined in existing laws, excluding those covered by National Integrated Protected Areas System, pursuant to RA 7586; 4. Areas near, or under public or private buildings, cemeteries, archeological and historic sites, bridges, highways, water ways, railroads, reservoirs, dams and other infrastructure projects, private works, including plantations or valuable crops, and caves located in areas not covered by National Integrated Protected Areas System pursuant to RA 7586, subject to technical evaluation and validation by the appropriate government office; 5. Areas covered by FTAA or MPSA applications, which shall be opened for quarry resources mining applications pursuant to Section 53 of DENR DAO No. 96-040; and 6. Areas falling under the jurisdiction of the DENR, which shall consist of the following: a. Forest reservations; b. Forest reserves, other than critical watershed forest reserves; and c. Existing DENR project areas within timber or forest lands, reservations and reserves. (f) Administrative Fees . The following administrative fees in small-scale mining are hereby imposed: Administrative Fee Rate (Php) 1. Permit Fee 2,500.00 2. Application Fee 50.00/ha. or a fraction thereof 3. Filing Fee 500.00 4. Project Fee 100.00 5. Deed of Assignment/Special Power of Attorney, and other registrable documents 250.00 6. Section 4, Presidential Decree No. 1856 150.00 7. Area Verification Fee 5,000.00 8. Oath Fee 100.00 9. Ore Transport Permit Fee 1,000.00 ARTICLE I Professional Tax SECTION 2I.01. Imposition of Tax . There is hereby imposed an annual professional tax on all persons engaged in the exercise of their professions, requiring government examination, and who are employed and/or practice their profession in the Province and/or maintain their principal office therein in the amount of Three Hundred Sixty Three Pesos (Php363.00) per annum . Such are the professions with licensure examination conducted by the Provincial Revenue Code: (a) Accountancy; (b) Aeronautical Engineering; (c) Agricultural Engineering; (d) Agriculture; (e) Architecture; (f) Chemical Engineering; (g) Chemistry; (h) Civil Engineering; (i) Consultants; (j) Criminology; (k) Customs Brokers; (l) Dentistry; (m) Electrical Engineering; (n) Electronics Engineering; (o) Environmental Planning; (p) Fisheries; (q) Foresters; (r) Geodetic Engineering; (s) Geology; (t) Guidance and Counseling; (u) Interior Design; (v) Landscape Architecture; (w) Law; (x) Librarians; (y) Marine Deck Officers; (z) Marine Engineer Officers; (aa) Master Plumbers; (bb) Mechanical Engineering; (cc) Medical Technology; (dd) Medicine; (ee) Metallurgical Engineering; (ff) Midwifery; (gg) Mining Engineering; (hh) Naval Architecture and Marine Engineering; (ii) Nursing; (jj) Nutrition and Dietetics; (kk) Occupational Tax; (ll) Optometry; (mm) Pharmacy; (nn) Physical Therapy and Occupational Therapy; (oo) Private Appraisers; (pp) Professional Teachers; (qq) Radiologic Technology; (rr) Real Estate Brokers; (ss) Sanitary Engineering; (tt) Social Workers; and (uu) Veterinary Medicine. SECTION 2I.02. Collection Incentives . The proceeds of the professional tax shall be distributed as follows: a. Province Eighty percent (80%);and b. Municipality Twenty percent (20%). SECTION 2I.03. Exemption . Professionals mentioned above who are exclusively employed in the government shall be exempt from the payment of professional tax. SECTION 2I.04. Payment of the Tax . The professional tax shall be paid before any profession herein specified can be lawfully pursued. A line of profession does not become exempt even if conducted with some other profession for which the tax has been paid. SECTION 2I.05. Time of Payment . The above tax shall be payable annually on or before the thirty-first (31st) of January. Any person beginning to practice a profession after the month of January must, however, pay the full tax before engaging therein. One line of profession does not become exempt even if conducted with some other profession for which the tax has been paid. Failure to pay the tax herein imposed within the time required shall subject the taxpayers to a surcharge of twenty-five percent (25%) of the amount of the tax due, plus interest of two percent (2%) per month upon the unpaid taxes until the amount is fully paid, but in no case shall the total interest on unpaid amount or portion thereof exceed thirty six (36) months. SECTION 2I.06. Place of Payment . Every person legally authorized to practice his profession, in case he practices his profession in several places, shall pay to the Provincial/Municipal Treasurer the professional tax if he maintains his principal office within the province. SECTION 2I.07. Administrative Provisions . (a) A person who paid the professional tax shall be entitled to practice his profession in any part of the Philippines without being subjected to any other national or local tax, likewise, or fee for the practice of such profession. (b) The Provincial/Municipal Treasurer before accepting payment of the tax, shall require the presentation of the valid professional licenses issued by the Professional Regulations Commission. (c) Any individual or corporation employing a person subject to the professional tax shall require payment by that person of the tax on his profession before employment and annually thereafter. (d) Any person subject to the professional tax shall write in deeds, receipts, prescriptions, reports, books of account, plans and designs, surveys and maps, as the case may be, the number of the official receipt issued to him. ARTICLE J Amusement Tax on Admission SECTION 2J.01. Definitions . When used in this article: (a) Amusement is a pleasurable diversion and entertainment. It is synonymous to relaxation, avocation, past time or fun. (b) Amusement places include theaters, cinemas, concert halls, circuses, and other places of amusement where one seeks admission to entertain oneself by viewing the show or performances. SECTION 2J.02. Imposition of Tax . There is hereby levied an amusement tax to be collected from the proprietors, lessees, or operators of theaters, cinemas, concert halls, circuses, boxing stadia, and other places of amusement at a rate of not more than ten percent (10%) of the gross receipts from admission fees. SECTION 2J.03. Manner of Computing Tax . In the case of theaters or cinemas, the tax shall first be deducted and withheld by their proprietors, lessees, or operators and paid to the Provincial Treasurer or the Municipal Treasurer concerned before the gross receipts are divided between said proprietors, lessees, or operators and the distributors of the cinematographic films. SECTION 2J.04. Exemption . The holding of operas, concerts, dramas, recitals, painting and art exhibitions, flower shows, musical programs, literary and oratorical presentations, except pop, rock or similar concerts shall be exempt from the payment of the tax herein imposed. SECTION 2J.05. Time and Place of Payment . The amusement tax on admission herein imposed shall be due and payable by the proprietor, lessee or operator concerned, within the first twenty (20) days of the month next following that for which they are due to the Provincial/Municipal Treasurer before the gross receipts are divided between the proprietors, lessees, or operator and the distributors of the cinematographic films. In the case of itinerant operators of similar modes of amusement, the tax herein prescribed shall be paid immediately after the last full show or performance. SECTION 2J.06. Collection Incentives . The proceeds of the amusement tax shall be distributed as follows: a. Province Fifty percent (50%);and b. Municipality Fifty percent (50%). SECTION 2J.07. Administrative Provisions . (a) Filing of return .Upon payment of the tax due, the proprietors, lessees, or operators of theaters, cinemas, concert halls, circuses, boxing stadia, and other places of amusement, shall attach a true and complete sworn return showing the gross receipts from admission fees during the preceding month. (b) Forms of tickets .The proprietor, lessee or operator of an amusement place where payment of a fee is required for admission, shall provide for himself with tickets which shall be serially numbered indicating therein the name of the amusement place and the admission price. The serial number must be printed on both ends of tickets such that when divided into two upon being presented for admission, the serial number shall appear on both parts. The gatekeeper shall drop one-half of the torn ticket in a locked box or receptacle and the other half to be returned to the customer. The box or receptacle shall only be opened in the presence of a representative from the office of the Provincial/Municipal Treasurer. (c) Registration of tickets .All admission tickets, which shall be sold to the public, must first be registered with the office of the Provincial/Municipal Treasurer and shall be stamped with the seal of said office. It shall be unlawful for any proprietor, operator and lessee of an amusement place to keep on his possession or have unregistered tickets in the amusement place. (d) Verification of tickets .The Provincial Governor or Provincial/Municipal Treasurer shall, whenever they deem it necessary for the good of the service, post their duly authorized inspectors at the gates of amusement places for the purpose of verifying all tickets sold thereat. ICHDca Said duly authorized inspectors shall have access to all admission tickets being sold to the public from opening time of the amusement place up to closing time. SECTION 2J.08. Procedure in Exemption from Amusement Tax . (a) Prior Notice . The sponsoring person or entity should give prior notice to the Provincial Governor and the Provincial Treasurer of the intention to hold the desired benefit film exhibition or any performance where admission therein requires the payment of the corresponding tax on paid admissions. The notice should indicate the name of the film to be shown or the performance to be held, the inclusive dates of the film benefit or performance, and the name of the theater or place of performance. Sample tickets to be used for the film exhibition or performance should be transmitted together with said notice. (b) Printing of Tickets . The sponsoring person or entity should print its own admission tickets serially numbered for the film exhibition or performance indicating the admission prices; the name of the theater and/or place where the film exhibition or performance is to be held; the title of the film or show; the inclusive dates of the exhibition or performance, and the words "tax free" printed thereon. (c) Withholding and Remittance . If the benefit is a film exhibition, the sponsoring person or entity shall in no case, use the theater's own tickets. If, however, the aforesaid theater tickets are used, and the tax indicated thereon are paid by the movie patrons, then the owners or operators of the theaters concerned shall withhold the tax as prescribed in this Code, and remit the amount to the Provincial Treasurer, and not to the sponsoring agency, otherwise the theater owner or operator shall be held liable for the amount of taxes collected during the period of exemption. (d) Registration of Tickets and Invoice . All printed tickets together with the corresponding receipt or sales/commercial invoice issued by the printer of the tax-exempt sponsoring entity should be presented for registration/recording to the Provincial Treasurer before the start of the activity or benefit and in no case shall unregistered tickets be offered for sale. The sponsoring entity should also submit to the Provincial Treasurer a copy of the original of its contract and/or agreement with the owner or operator of the theater or amusement place, as the case may be. (e) Report . The sponsor of the benefit film or exhibition or performance shall file with Provincial Treasurer, copy furnished the BIR, within ten (10) days from the last exhibition or performance, a report in triplicate on the following: 1. The number of tickets sold, classified according to the prices thereof; and 2. The gross receipts or income derived from the exhibition or performance; the expenses incurred in connection therewith, and the resulting net income duly certified jointly by responsible officials of the sponsoring person or entity, and the owner or operator of the amusement place. (f) Disposition of the Unsold Tickets . The unsold tickets together with inventory duly signed by the official of the sponsoring person or entity shall be surrendered to the Provincial Treasurer. The unsold tickets shall be destroyed by burning in the presence of a representative of the Provincial Treasurer. (g) Duration of Exemption . In case of benefit film exhibitions, the number of days of exemption shall be decided upon by the Provincial Governor, upon the recommendation of the Provincial Treasurer. ARTICLE K Annual Fixed Tax for Every Delivery Truck or Van of Manufacturers or Producers, Wholesalers of, Dealers or Retailers in, Certain Products/Services SECTION 2K.01. Imposition of Tax . There is hereby levied and imposed an annual fixed tax of Six Hundred Five Pesos (Php605.00) on any truck, van or any vehicle used by manufacturers, producers, wholesalers, dealers or retailers in the delivery or distribution to sales outlets or consumers, those delivering any goods/services under the commerce of man including those rented or not rented by any private individual/organization and government organizations, to deliver goods/services in behalf of them, whether directly or indirectly, within the Province, and a penalty of twenty five percent (25%) of the annual fixed tax of Six Hundred Five Pesos (Php605.00) shall be charged, if the same is not paid within the first (1st) quarter of the current year of the following: (a) Distilled spirits, fermented liquors, soft drinks, cigars, and cigarettes; (b) Ordinary earth and other inset filling materials, guano, gemstone, sand, gravel, boulders, pebbles, and other loose or unconsolidated materials and minerals extracted from beds of seas, lakes, rivers, streams, creeks, and other public waters, and from public or private land, and products made either wholly or partially there from; (c) Rice, corn, sugar, copra, sugarcane, coffee, vegetables, and other farm or agricultural products, whether in their natural, semi-processed or processed forms and other materials or products used in agriculture; (d) Fish, prawns, crabs, or any other crustaceans, shells, mollusks, and other marine or aquatic products, whether cultured or gathered from their natural habitat, in their natural, semi-processed or processed forms, and other materials or products used in the industry; (e) Logs, wood, lumber, and other forestry products, whether in their natural, sized, or cut, semi-processed or processed forms; (f) Hardware, electrical and telecommunication materials, and such other materials used in building or construction projects, installations of electrical and telecommunication devices and the like; cDHAES (g) Livestock, beef, pork, poultry, eggs of fowls, and other products or materials used in the industry; and (h) Essential commodities and any other kind of products within the commerce of man. SECTION 2K.02. Exemption . The manufacturers, producers, wholesalers, dealers, and retailers referred to in the preceding sections shall be exempt from the payment of the peddlers tax in the sale of any merchandise or article of commerce imposable by the Province. SECTION 2K.03. Time and Place of Payment . The tax imposed in this article shall accrue on the first day of January and shall be paid to the Provincial/Municipal Treasurer on or before March 31st of the current year. SECTION 2K.04. Collection Incentives . The proceeds of the annual fixed tax on delivery trucks and vans shall be distributed as follows: a. Province Seventy percent (70%);and b. Municipality Thirty percent (30%). SECTION 2K.05. Penalty for Failure or Refusal to Pay the Tax . Failure or refusal to pay the herein imposed tax shall be sufficient ground/cause for the Provincial or Municipal Treasurer's Office as the case may be, through the duly deputized agents or representatives to apprehend, take into custody, detain or impound the subject vehicle. In case of non-payment, the official receipt/certificate of registration (OR-CR) shall be surrendered to the authorized representative of the Provincial Treasurer or the Municipal Treasurer and the same shall be returned upon payment thereof. CHAPTER III Permit and Regulatory Fees ARTICLE A Forest Fees SECTION 3A.01. Imposition of Fees . There is hereby imposed fees and charges on the following forest resource utilization: Services Rate Toll Inventor (ISF Area) Php200.00 less than 1 ha. Registration/Accreditation Fee of Chainsaw Php1,000.00 CHAPTER IV Service Fees ARTICLE A Hospital Fees and Charges SECTION 4A.01. Imposition of Fees . There is hereby imposed fees and charges for the hospitals of the Province: Services Rate (Php) Service Pay A. Dental Services A.1 Extraction Permanent Tooth a. Normal Position 100.00 200.00 b. Impacted Tooth/Ankylosed 160.00 300.00 Temporary Tooth 50.00 100.00 A.2 Filling (Per Tooth) a. Amalgam 150.00 250.00 b. Light Cured 275.00 300.00 c. Glass Ionomer 260.00 275.00 d. Temporary Filling 100.00 150.00 A. 3 Oral Prophylaxis a. Minimum 150.00 200.00 b. Maximum 250.00 350.00 A. 4 Dental Certification Consultation 50.00 50.00 Additional Cases: (PHIC Accredited) B. Operculectomy 2,000.00 C. Gingivectomy 350.00 D. Excision of Fibrous Tuberosities 1,000.00 E. Excision of Lesion of Tooth 1,000.00 F. Excision of Hyperplastic Mass 1,000.00 G. Alveolectomy 2,500.00 H. Drainage of Cyst, Abscess, Hematoma for Dentoalveolar Structures 1,000.00 I. Removal of Embedded Foreign Body for Dentoalveolar Structure of Soft Tissue 500.00 Bone: J. Periodontal and Mucosal Grafting K. Gingivoplasty L. Alveoloplasty 2,000.00 M. Drainage of Abscess 300.00 N. Dental X-Ray Exposure 150.00 B. RADIOLOGY B.1 Head a. Audity 190.00 240.00 b. Facial Bones 190.00 240.00 c. Mandible 190.00 240.00 d. Nasal Bones 190.00 240.00 e. Orbit 190.00 240.00 f. Paranasal Sinuses 190.00 240.00 g. Skull 190.00 240.00 h. T-M Joints 190.00 240.00 i. Zygoma 190.00 240.00 j. Skull APL 190.00 240.00 k. Mastoid Series 190.00 240.00 l. Skull AP 100.00 125.00 m. Skull Lateral 100.00 125.00 n. Mandible (2 views) 190.00 240.00 o. Nasal Bone ST Lat. 100.00 125.00 p. Nasal Bone (2 views) 190.00 240.00 q. Townes 100.00 125.00 r. Water's 100.00 125.00 s. Submento Vertex 100.00 125.00 t. Vertico Submento 100.00 125.00 B.2 Chest a. PA & Lateral (Infant) 250.00 300.00 b. PA & Lateral (Child) 250.00 300.00 c. PA & Lateral (Adult) 250.00 300.00 d. Ribs 120.00 150.00 e. PA (Child) 120.00 150.00 f. PA (Adult) 120.00 150.00 g. Lateral 120.00 150.00 h. Bucky 120.00 150.00 i. Apicolor Dotic 120.00 150.00 j. Decubitis Position 120.00 150.00 k. APL 250.00 300.00 l. AP 120.00 150.00 m. APL (Newborn) 250.00 300.00 B.3 Spine a. Cervical 150.00 200.00 b. Thoraco Lumbar 150.00 200.00 c. Lumbo-Sacral 150.00 200.00 d. Acrum & Coccyx 190.00 250.00 e. Thoraco Lumbar APL 295.00 350.00 f. Thoraco Lumbar AP/Lateral 150.00 200.00 g. Lumbosacral APL 280.00 320.00 h. Lumbar AP/Lateral/Oblique 150.00 200.00 i. Cervicothoracic APL 280.00 320.00 j. Sacrum/Coccyx APL 190.00 250.00 k. Scoliosis Series 295.00 350.00 B.4 Extremities Upper Extremities a. Humerus APL 280.00 350.00 b. Shoulder AP 140.00 170.00 c. Shoulder Lateral 140.00 170.00 d. Clavicle AP 140.00 170.00 e. Elbow APL 280.00 350.00 f. Radius Ulna APL 280.00 350.00 g. Wrist APL 280.00 350.00 h. Finger APL 280.00 350.00 i. Hand APO 280.00 350.00 Lower Extremities a. Hip Joint APL 280.00 350.00 b. Femur APL 280.00 350.00 c. Knee APL 280.00 350.00 d. Tibia Fibula APL 280.00 350.00 e. Ankle APL 280.00 350.00 f. Ankle (3 views) 175.00 225.00 g. Pelvis APL 280.00 350.00 h. Pelvis AP/Lateral 140.00 200.00 i. Pelvis APO/APL 280.00 350.00 j. Hip AP/Lateral 125.00 175.00 k. Pelvis Inlet/Outlet 140.00 200.00 B.5 Abdomen (with modifier) a. Plain KUB (Child) 120.00 150.00 b. Plain KUB (Adult) 140.00 200.00 c. Flat & Upright (Child) 250.00 300.00 d. Flat & Upright (Adult) 250.00 400.00 e. UGIS 850.00 1,000.00 f. Abdomen Supine/Upright 140.00 200.00 B.6 Biliary a. GB Series 280.00 350.00 b. IV Cholangiogram 200.00 250.00 c. T-Tube 400.00 500.00 d. T-Tube Cholangiogram 400.00 500.00 B.7 Genito Urinary a. Cystogram 240.00 300.00 b. Hysterosalphingogram 480.00 600.00 c. IVP 800.00 1,000.00 d. Pelvimetry 560.00 700.00 B.8 Combination a. GB GI Series 1,200.00 1,500.00 b. GB Barium Enema 1,200.00 1,500.00 c. GB GI BE 1,200.00 1,500.00 d. GB BE IVP 1,600.00 2,000.00 e. GB IVP 1,600.00 2,000.00 f. BE GLIVP 1,600.00 2,000.00 g. Barium Swallow 450.00 500.00 B.9 Neck a. Neck APL 190.00 240.00 b. Cervical APL 190.00 240.00 c. Cervical Stress Views 190.00 240.00 d. Cervical APO 190.00 240.00 B.10 Examinations a. Skeletal Survey 1,000.00 1,200.00 b. KUB 250.00 300.00 c. Pelvetry 450.00 500.00 d. Esophagogram 500.00 600.00 e. UGIS 1,000.00 1,200.00 f. Barium Enema 1,000.00 1,200.00 g. IVP 1,000.00 1,200.00 h. Intra OP Cholangio 1,000.00 1,200.00 i. T-Tube Cholangio 650.00 800.00 j. Angiogram 1,600.00 2,000.00 k. ECG 180.00 200.00 w/reading B.11 Ultrasound a. Fetal Evaluation 700.00 b. Kidney Urinary Bladder 800.00 c. Hepatobiliary 900.00 d. Whole Abdomen 1,500.00 C. Laboratory Services C.1 Special Hematology/Coagulation Test a. Prothrombin time 220.00 250.00 b. Activated Prothrombin Time (APTT) 250.00 300.00 c. Troponin I 750.00-900.00 950.00 C.2 Hematology a. Complete Blood Count 80.00 100.00 b. Hemoglobin/Hematocrit 60.00 80.00 c. Red Blood Cell 40.00 50.00 d. White Blood Cell 40.00 50.00 e. Differential Count 40.00 50.00 f. Erythrocyte Sedimentation 70.00 80.00 g. Platelet Count 50.00 60.00 h. CT/BT Method 30.00 40.00 i. ASO Titer 150.00 160.00 j. Peripheral Smear 150.00 200.00 C.3 Urinalysis a. Routine 30.00 40.00 b. Sugar 30.00 40.00 c. Protein 30.00 40.00 d. Bile 30.00 40.00 e. Ketones 30.00 40.00 C.4 Parasitology a. Routine 30.00 40.00 b. Concentrated 40.00 60.00 c. Occult 130.00 150.00 C.5 Bacteriology Gram Fast Stain a. Acid Fast Bacilli 70.00 90.00 b. Gramstain 70.00 80.00 c. KOH 60.00 70.00 d. Culture & Sensitivity 800.00 900.00 e. Culture Only 500.00 600.00 f. Throat Swab/Simple Stain 50.00 60.00 C.6 Body Fluids a. CSF Cell Count and Differential Count 80.00 100.00 b. Seminal Fluid Analysis 130.00 150.00 C.7 Chemistry a. Fasting Blood Sugar (FBS) 80.00 100.00 b. Random Blood Sugar (RBS) 80.00 100.00 c. Blood Urea Nitrogen (BUN) 80.00 100.00 d. Creatinine 80.00 100.00 e. Uric 120.00 150.00 f. Cholesterol 120.00 150.00 g. Triglyceride 140.00 160.00 h. High Density Lipid (HDL) 140.00 160.00 i. Low Density Lipid (LDL) 140.00 160.00 j. Serum Glutamate Oxalo Transaminase (SGOT) 180.00 200.00 k. Serum Glutamate Phosphatase Transaminase (SGPT) 180.00 200.00 l. Alkaline Phosphatase (ALKPHOS) 130.00 160.00 m. Sodium 200.00 220.00 n. Potassium 200.00 220.00 o. Bilirubin 130.00 150.00 p. Total Protein 110.00 130.00 q. Amylase 160.00 230.00 r. Chloride 200.00 220.00 s. Calcium 200.00 220.00 t. Lipid Profile 500.00 600.00 u. Albumin 100.00 120.00 v. CK_MB 750.00 900.00 w. Albumin/Globulin Ratio (A/G Ratio) 60.00 80.00 C.8 Miscellaneous a. Pap Smear 150.00 200.00 b. New Born Screen 600.00 650.00 c. New Born Confirmatory 1,200.00 1,400.00 d. Pregnancy Test - Urine 100.00 150.00 - Serum 200.00 220.00 D. Serology/Blood Bank a. Blood Typing - ABO Typing 50.00 60.00 b. Cross Matching 130.00 150.00 c. Hepatitis Surface Antigen 200.00 250.00 d. C Creative Protein 160.00 170.00 e. HIV Tests 1 & 2 260.00 300.00 f. Hepatitis Virus 260.00 300.00 g. Venereal Diseases Research Laboratory 90.00 100.00 h. Rapid Reaction 120.00 130.00 i. Anti HBs Ag 200.00 250.00 j. Widal Test 150.00 175.00 k. Typhidot 850.00 900.00 l. Coombs Test (Optional) 60.00 80.00 m. Malarial Smear 70.00 80.00 n. Anti HIV 260.00 270.00 o. Anti HA VigM (Optional) 350.00 400.00 E. Accommodation a. Private Room with Aircon 1,300.00/day b. Private Room without Aircon 800.00/day c. Semi-Private 500.00/day d. Pay Ward 450.00/day e. Service Ward 300.00/day f. Nursery/NICU 400.00/day g. Recovery Room 400.00/day h. Observation Room 150.00/day i. Emergency Room Fee 75.00 75.00 j. Treatment Room 75.00 150.00 k. Minor Surgery 600.00 800.00 l. Delivery Room 750.00 1,000.00 m. Operating Room - Orthopedics 1,000.00 1,500.00 - Major Operation 1,000.00 1,000.00 - Medium Operation 500.00 1,000.00 - Minor Operation 750.00 1,000.00 F. Professional Fees a. General Practitioner 50/visit PhilHealth RUV b. Medical Specialist Fees 200.00/day 300.00/day c. Surgeon's Fees - Minor Operation NI-2,000.00 PHIC Rates - Medium Operation NI-4,000.00 PHIC Rates - Major Operation NI-6,000.00 PHIC Rates d. Anesthesiologist Fees (Intensive/Catastrophic Cases) - Minor NI-1,000.00 PHIC Rates - Medium NI-2,000.00 PHIC Rates - Major NI-3,000.00 PHIC Rates G. Other Special Charges a. Newborn Care 400.00 500.00 b. D & C 750.00 1,000.00 c. Circumcision 500.00 500.00 d. Peri Light 150.00/exposure 250.00/exposure e. Speculum Exam 100.00 150.00 f. Internal Exam 100.00 150.00 g. Catheter Insertion 200.00 250.00 h. Bili Light 50.00/hour 50.00/hour i. Incubator 250.00/hour 300.00/hour j. Suction Aide 50.00/procedure 100.00/procedure k. Pulmo Aide 50.00/procedure 100.00/procedure l. Dressing - Small 50.00 100.00 - Medium 100.00 150.00 - Large 100.00 200.00 m. Certificates 50.00 50.00 n. Cord Dressing 50.00 100.00 o. IV Insertion 30.00 50.00 p. Cellular Phone Charging 100.00/charging 150.00/charging q. Ambulance Fee 20.00/km 25.00/km r. Electric Fan/Radio 50.00/day 100.00/day s. Deliveries - Primi 1,000.00 + supplies 1,200.00 + supplies - Multi 1,200.00 + supplies 1,500.00 + supplies t. Rehabilitation 100.00/visit 200.00/visit u. Oxygen .40/lb .40/lb SECTION 4A.02. Adjusted Rates for Service Patients . Service patients, except patients with health insurance and who are otherwise classified as pay patients by administrative regulation, but opt to be admitted in a service ward, shall only pay for five percent (5%) of the hospital fees and charges. Provided that, service patients who have health insurance shall be charged at the full rate for service patients under Section 4A.01, up to the extent of the coverage of such health insurance. Provided further that, for the balance of hospital fees and charges not covered by health insurance, service patients shall likewise only pay for five percent (5%) of the same. Provided finally, that patients considered indigent by administrative regulation, shall be free of charge. TCAScE SECTION 4A.03. Rates for Employees of the Province . The employees of the Province shall be free of charge, while their dependents will be given fifty percent (50%) discount. ARTICLE B Laboratory, Medical, and Dental Fees of the Iloilo Provincial Capitol Clinic SECTION 4B.01. Imposition of Fees . There is hereby imposed fees and charges for the laboratory, medical, and dental fees of the Iloilo Provincial Capitol Clinic: Services Rate (Php) Laboratory Fees 1. Fecalysis 30.00 2. Urinalysis 40.00 3. Complete Blood Count 70.00 4. Hemoglobin & Hematocrit 25.00 5. ESR 30.00 6. Clotting Time/Bleeding Time 15.00 7. Fasting Blood Sugar (FBS)/Random Blood Sugar (RBS) 80.00/75.00 8. Triglycerides 140.00 9. Cholesterol 120.00 10. Creatinine 80.00 11. Uric Acid 120.00 12. Pregnancy Test Urine 150.00 Serum 200.00 13. HBS AG 120.00 14. Blood Typing/RH Typing 40.00 15. Platelet Count 70.00 16. Gram Stain 80.00 17. HDL 120.00 18. LDL 120.00 19. SGOT 120.00 20. SGPT 120.00 21. BUN 80.00 22. Amylase 140.00 23. Lipid Profile (Cholesterol, LDLC, HDLC, Triglycerides) 470.00 24. KOH (RBS) 80.00 25. PAP Smear 150.00 A. Medical 1.a. Medical Certificate 1. Student 50.00 2. Professional 100.00 b. Medical Consultation 100.00 2. Removal of Suture 50.00 3. Removal of foreign body 30.00 4. Minor Surgery a. Suturing 50.00 b. Dressing 1. Small 25.00 2. Medium 35.00 3. Big 50.00 5. Pulmo Aide (Nebulizer) 50.00 B. Dental 1. Extraction a. Permanent Tooth 1. Normal 200.00 2. Difficult/Impacted/Ankylosed 400.00 3. Temporary Tooth 120.00 2. Filling a. Amalgam per tooth 250.00 b. Light cure per tooth 300.00 c. Composite per tooth/Glass Ionomer 250.00 d. Temporary filling 150.00 3. Oral Prophylaxis a. Minimum 250.00 b. Maximum 350.00 4. Dental Certificate/Dental Consultation 100.00 SECTION 4B.02. Exemption . The employees of the Iloilo Provincial Government, their spouses and children are free of charge. Other family members up to the 2nd degree of consanguinity will be given fifty percent (50%) discount. ARTICLE C Secretary's Fees SECTION 4C.01. Imposition of Fees . There is hereby imposed secretary's fees for the issuance of copies of official records and documents as follows: Document/Service Rate (Php) a. For every one hundred (100) words or fraction thereof, typewritten or computerized (excluding the certificate and notation) 100.00 b. Where the copy to be furnished is in printed form, in whole or in part, per page (double the rate, if there are two (2) pages in a sheet) 100.00 c. For each certificate of correctness, (with the seal of office) written on the copy or attached thereat 100.00 d. For copies furnished to other government offices, except copies required by the court 100.00 e. Certified true copy of official records and documents, per page 100.00 f. Compromise Agreement Fee 250.00 g. Filing fee for real property tax payment made under protest 1% of the total realty tax due including interests/penalties at the time of the computation of the basic & SEF Tax h. Court/Fiscal Clearance 100.00 i. Certified true copy of tax declaration, per tax declaration 150.00 j. Certification of assessment record (per page) 150.00 k. Certification of real property tax payments 150.00 l. Certified true copy of sketch plan, per lot regardless of size 150.00 m. Verification fee, per lot 100.00 n. All forms of transfer of ownership fee (per tax declaration) 100.00 o. Annotation Fee ( e.g. , Mortgages, Bailbonds, Etc.) 100.00 p. Inspection fee for real property Distance Agricultural Areas Rate (Php) 1. 0-30 kms 300.00 per lot 300.00 per lot up to 5 has.;additional 50.00 per lot in excess of 5 has. 2. 31-60 kms 500.00 per lot 500.00 per lot up to 5 has.;additional 60.00 per lot in excess of 5 has. 3. 61 kms and above 700.00 per lot 700.00 per lot up to 5 has.;additional 70.00 per lot in excess of 5 has. Non-Agricultural (Residential, Commercial, Industrial) 1. 0-30 kms 300.00 per lot 300.00 per lot to 100 sublots; additional 50.00 per sublot exceeding 100 sublots 2. 31-60 kms 500.00 per lot 500.00 per lot up to 100 sublots; additional 60.00 per sublot exceeding 100 sublots 3. 61 kms and above 700.00 per lot 700.00 per lot up to 100 sublots; additional 70.00 per sublot exceeding 100 sublots SECTION 4C.02. Exemption . The fees imposed in this Article shall not be collected for copies furnished to other offices and branches of the government for official business, except for those copies required by the court at the request of the litigant, in which case, charges shall be in accordance with the above-mentioned schedule. ASEcHI For purposes of collection of the Assessor's Office, the fees imposed in this Article shall not be collected for the first five (5) copies of any document requested/furnished to other offices or branches of the government for official business. The succeeding copies and those requested by the court from the litigant shall be charged the standard fees to recover the cost incurred in the preparation of the said document. SECTION 4C.03. Time and Manner of Payment . The fees shall be paid to the Provincial Treasurer at the time of the request, written, or otherwise, for the issuance of a copy of any document is made. ARTICLE D Sticker Fee SECTION 4D.01. Imposition of Fees . The Provincial Treasurer shall collect a sticker fee of One Hundred Pesos (Php100.00) per annum in addition to the annual fixed tax imposed by the Province for every delivery truck, van, or any other vehicle used by manufacturers, producers, wholesalers, dealers, or retailers, contractors or sub-contractors and by individual/company delivering all kinds of goods/services under the commerce of man regardless if they are just being rented or not, assigned to deliver such goods or services. ARTICLE E Bids and Awards Committee SECTION 4E.01. Imposition of Fees . There are hereby imposed BAC fees on Request for Quotation (RFQ) in Negotiated Procurement, as follows: Bidding Documents Maintain GPPB Rates Request for Quotation Rates Rate (Php) A. Bidder's Tender Php Cost of Goods Below Php50,000.00 200.00 500,000 and below 500.00 50,000.00 up to 500,000.00 500.00 More than 500,000.00 up to 1 Million 1,000.00 More than 500,000.00 up to 1 Million 1,000.00 More than 5 Million up to 10 Million 10,000.00 More than 1 Million up to 10 Million 10,000.00 More than 10 Million up to 50 Million 25,000.00 25,000.00 More than 50 Million up to 500 Million 50,000.00 50,000.00 More than 500 Million 75,000.00 75,000.00 B. Infrastructure & Consultancy Cost of Goods Rate (Php) Php1,000,000.00 and below 1,000.00 1,000,001.00-5,000,000.00 5,000.00 5,000,001.00-20,000,000.00 10,000.00 20,000,001.00-50,000,000.00 20,000.00 50,000,001.00-100,000,000.00 30,000.00 100,000,001.00 and above 40,000.00 C. Annual Accreditation of Suppliers (New and Yearly Renewal Php2,000.00 D. Secretarial Fees BAC Secretariat Certification Fee Hard copy of the original 1. Minutes of the meeting (true copy of the original or hard copy) 2. Attendance of the meeting 3. NOA, Purchase Order, Notice to Proceed 4. BAC Resolution e.g. , Recommending award, alternative mode, approval of requests (extension of delivery, correction of entry, etc., late posting of performance bond) Php100.00 per document For transactions amounting to Php25,001.00-50,000.00 50% of the above rate For transactions amounting to Php20,001.00-25,000.00 25% of the above rate For transactions amounting to Php20,000.00 and below: 10% of the above rate Other imposable fees Penalties and surcharges Filing fee of late posting of performance bond A non-refundable 1/10 of 1% of the amount of the contract for every day of delay shall be charged as fee for the late posting of performance bond. SECTION 4E.02. In Case of Protest on the Decision of the BAC . Decisions of the BAC may be protested by filing a verified position paper and paying a non-refundable protest fee equivalent to the protest fee imposed by RA 9184. SECTION 4E.03. Collection of Fees . All collections and receipts pertaining to the above fees shall be deposited in a trust fund specifically for the expenses of the Bids and Awards Committee. SECTION 4E.04. For Purposes of Uniformity . The terms being used in this ordinance shall be the same as defined under Republic Act 9184 and its Implementing Rules and Regulations. SECTION 4E.05. Time of Payment . The fees shall be paid to the Provincial Treasurer's Office during the period of selling and availability of the bidding documents as scheduled in the invitation to bid (ITB) for every project. Certifications and other photocopied documents shall be paid to the Provincial Treasurer's Office before it can be issued. CHAPTER V Rentals ARTICLE A Lease of Real Property SECTION 5A.01. Lease of Real Property . Real property owned by the Province may be leased for consideration, and for such terms and conditions, as may be approved by the Sangguniang Panlalawigan. Likewise, real properties of the Province acquired through various public auction sales bought by the Province for want of bidders may be leased at a rate as may be determined by the members of the Appraisal Committee, composed of the Provincial Treasurer, Provincial Assessor and the Provincial Engineer, subject to the approval of the Sangguniang Panlalawigan. The Provincial Governor upon recommendation of the Provincial Treasurer shall have the authority to lease or rent to interested parties on a yearly basis, monthly, hourly basis subject to renewals. Land and/or buildings owned or acquired by the Province of Iloilo and the rates of the rental shall be as follows: SECTION 5A.02. Imposition of Rental . There is hereby imposed a regulatory fee in the form of rental for the use of the conference rooms, capitol grounds, and other similar places in the Iloilo Provincial Capitol at the following rates: A. Conference Rooms Lessee Rate (Php) Non-government entities 3,000.00 for the first 4 hrs. and an additional charge of 300.00/hr. thereafter, but not to go beyond 11:00 PM B. Iloilo Provincial Capitol Office Rental Lessee Rate (Php) Non-Government Entities 350.00/sq.m./month National or local government agencies/units where registration fees shall be collected from participants 500.00/day and an additional charge of 200.00/hour after 5:00 PM C. Iloilo Provincial Capitol Lobby Lessee Rate (Php) Non-government entities 50.00 per square foot per day D. Iloilo Provincial Capitol Grounds Lessee Rate (Php) Non-government entities 7,500.00/day plus 500.00 from 6:00-8:00 PM and 300.00/hr. after 8:00 PM but not to exceed 11:00 PM School Based/Government Sponsored 5,000.00/day plus 500.00 from 6:00-8:00 PM and 300.00/hr. after 8:00 PM but not to exceed 11:00 PM E. Casa Real Ceremonial Hall Lessee Rate (Php) Non Governmental Entities 3,000.00 for the first four (4) hours and additional charge of 300.00 per hour thereafter, but not to go beyond 11:00 PM National or local government agencies/units where registration fees shall be collected from participants 1,000.00 per day and an additional charge of 200.00 per hour after 5:00 PM F. Lease for Acquired Assets Classification Rate (Php) 1. Residential As may be determined by the Appraisal Committee 2. Agricultural 3. Commercial 4. Special (Machineries Buildings, Recreation, Others) SECTION 5A.03. Monthly Rentals . The monthly rental shall be paid in the Office of the Provincial Treasurer within the first fifteen (15) days of the month of the lessor. Provided, however, that a deposit shall be made by the lessee equivalent to two (2) months rental immediately upon approval and execution of the contract of lease which deposit shall be returned upon expiration of the lease contract. Failure to pay the rentals due and payable within the period herein shall subject the lessee to a twenty-five (25%) surcharge plus interest at the rate of two percent (2%) per month of the delinquency of the unpaid rental until the amount is fully paid. Non-payment of the rental for at least two (2) consecutive months shall be a sufficient ground for the ejectment of the lessee or cancellation of his contract of lease in addition to the surcharge and interest herein provided. SECTION 5A.04. Authority of the Provincial Governor . The Provincial Governor is given the authority to enter into a contract or Memorandum of Agreement (MOA) with the concerned lessee, stipulating therein all the terms and conditions as stated in this article. SECTION 5A.05. Exemptions . Conferences and/or meetings of national and local government units and agencies are free of charge. ARTICLE B Parking Fees SECTION 5B.01. Imposition of Fees . For using street, side walk or public place in front, back, side and open spaces of the Provincial Capitol, Iloilo Museum, Lion's Park, Iloilo Rehabilitation Center and inside the compound owned by the Iloilo Provincial Government. Basically, parking space is free of charge to all transacting public of the Iloilo Provincial Government. However, if a person who intends to park has transaction outside the Iloilo Provincial Government, that person has to pay a parking fee, to wit: Lessee Rate Non-Government Entities/Private Vehicles Php50.00/day until 5:00 P.M.,additional charge of Php10.00/hour after 5:00 P.M. but not to go beyond 11:00 P.M. overnight rate of P100.00 will be charged. Season Sticker (good for one (1) year) 2,000.00 plus 100.00 cost of sticker. Employees/Transacting Public/Government Vehicles No fees. SECTION 5B.02. Issuance of Sticker . Cash tickets will be issued by the Provincial Treasurer to vehicles upon payment of the above-mentioned night parking fees. Vehicles found night parking without cash tickets shall be impounded and kept in the Iloilo Provincial Motor Pool at Santa Barbara, Iloilo at the expense of the owner. SECTION 5B.03. Collection of Fees . The Office of the Provincial Treasurer shall assign collectors for the purpose of collecting day parking fee for private motor vehicles and shall be responsible for the issuance of official receipts or cash ticket for such payment. ARTICLE C Service Fee SECTION 5C.01. Imposition of Fees . The Packaging and Labelling Center located at the Iloilo Sports Complex, owned by the Province under the management of the Local Economic Development and Investment Promotion (LEDIP) Center may provide packaging and labelling services to all micro, small and medium enterprises (MSMEs) who wish to have their products packaged and provided with proper labels for consideration, and for such terms and conditions, as may be approved by the Sangguniang Panlalawigan. ITAaHc The Provincial Governor upon recommendation of the Provincial Treasurer shall have the authority to impose packaging and labeling service fees to interested parties on a per-order basis subject to renewals. The rates of such services shall be as follows: Type of service Rate Packaging Materials Actual cost of materials Packaging Service Fee Actual cost of materials + 10% Labeling Service Fee Actual cost of materials + 10% SECTION 5C.02. Collection of Fees . The Local Economic Development and Investment Promotion (LEDIP) Center shall be responsible for the provision of Charge Invoice to clients who have availed services in the Packaging and Labeling Center, which will serve as basis of payment of fees. The Office of the Provincial Treasurer shall assign collectors for the purpose of collecting revenues incurred from the Packaging and Labeling Center and shall be responsible for the issuance of official receipts or cash ticket for such payment. All revenues from the Packaging and Labelling shall be remitted to a separate trust fund account under the Local Economic Development and Investment Promotion (LEDIP) Center for purposes of collection, monitoring, and to facilitate utilization of funds. CHAPTER VI Provincial Charges ARTICLE A Rentals of Equipment SECTION 6A.01. Imposition of Rental . There is hereby imposed a regulatory fee in the form of rental for the use of infrastructure equipment owned by the Province at a rate which shall be equal or approximate to, but not less than, the current rental rates approved by the DPWH, as follows: Rental Rate Schedule of PEO Equipment on Fully Maintained Basis Type No. of Units Year Description Rate Per Day (Php) (a) Dump Truck 20 1985 NISSAN, 6-wheeler, 175 Hp 5.0 m3 capacity 6,456.00 (b) Dump Truck 10 2006 ISUZU, 6-wheeler, 200 Hp 5.0 m3 capacity 6,456.00 (c) Dump Truck 10 2007 ISUZU, 6-wheeler, 200 Hp 5.0 m3 capacity 6,456.00 (d) Pay Loader 5 1985 KAWASAKI, 65 ZIII, 165 Hp 1.9 m3 capacity 9,600.00 (e) Pay Loader 2 2006 VENIERI, VK9015, 132-152 Hp 2.2 m3 bucket capacity 14,768.00 (f) Road Grader 1 1979 KOMATSU, GD505R, 125 Hp 14,768.00 (g) Road Grader 4 1985 CHAMPION, 710A, 135 Hp 8,904.00 (h) Road Grader 3 2006 VOLVO, G710B, 148-179 Variable Hp 18,786.00 (i) Road Roller 2 1979 WATANABE, WTO 82, 8 tons capacity 3,992.00 (j) Vibratory Compactor 1 1985 CATERPILLAR, Mdl. CS135 13,248.00 (k) Vibratory Compactor 3 2007 LEBRERO, Mdl. X3, operating weight: 11,680 kgs. 17,208.00 (l) Bulldozer 4 KOMATSU, Mdl. D65A, 130-159 Hp 10,184.00 (m) Bulldozer 1 1980 CATERPILLAR, Mdl. D6HXL 140 Hp 13,936.00 (n) Backhoe Loader 1 2006 VENIERI, Mdl. VF8.23D, 105 Hp 15,224.00 (o) Crawler Crane 1 1979 NISSHA, Model DH-30 tons capacity 10,240.00 (p) Welding Machine Mobile 1 1985 LINCOLN, Mdl. 400 AS, with 2 cylinder diesel engines 337.00 (q) Welding Machine 1 LINCOLN, B-310, 310 amps 170.00 (r) Welding Machine 1 1976 HOBART, TM-300, 330 amps 170.00 (s) Welding Machine 2 2001 HOBART, AC-300, 320 amps 170.00 (t) Concrete Mixer 2 1 BAGGER, 4-6 CFM 1,248.00 (u) Dump truck 10 2011 HINO, FGIJGUE 260 HP, 5M3 capacity 6,456.00 (v) Road Grader 2 2012 VOLVO G930 155-195 HP 20,880.00 (w) Road Grader 1 2013 MITSUBISHI MG331, 135 HP 14,768.00 (x) Bulldozer 1 2013 KOMATSU DGSEX-12 205 HP 25,452.00 (y) Backhoe Loader 1 2013 VOLVO BL71B 91 HP 15,224.00 (z) Fuel Truck 1 2012 NISSAN 6-Wheeler 200 HP 6,456.00 (aa) Pay Loader 1 2015 VOLVO L6OF, 2.0 cubic meters bucket capacity 14,768.00 (bb) Vibratory Compactor 1 2014 VOLVO SD110, 11,212 KGS. operating weight 17,208.00 (cc) Truck Tractor w/Trailer NISSAN GWB459 30 tons capacity (1 unit) Computed at 4.25/rev. ton/km. + 1/2 of the rate for return trip; minimum of 15 revenue tons SECTION 6A.02. Discounting of Rental Rates . The utilization of equipment under an approved ERRO is entitled to a discount in rental for land based equipment, as follows: cSaATC Age (Based on Acquisition) Pneumatic Mounted Units Crawler Mounted Units a. Five (5) years old Ten percent (10%) Ten percent (10%) b. Six (6) years old Fifteen percent (15%) Fifteen percent (15%) c. Seven (7) years old Twenty-five percent (25%) Twenty-five percent (25%) SECTION 6A.03. Discount for Newly Rehabilitated Equipment . All newly rehabilitated equipment shall be entitled to a ten percent (10%) discount for the first five (5) years of operation or utilization, after which, it shall follow the prescribed discount as stated in Section 162. SECTION 6A.04. Rental, Timing and Charging . Rental rates, rental timing and charging of equipment shall be based on the provisions of the DPWH Department Order No. 36, Series of 2004, or any subsequent regulation. (a) A rental day is defined as a continuous eight (8) hours workable period within a period of twenty-four (24) hours, excluding meal time. Usage in excess of eight (8) hours within a rental day shall be considered overtime, and rental shall be charged whether the equipment is operated or idle. (b) Month to month term ERRO ERRO for highway construction equipment shall be charged a minimum of one hundred twenty (120) hours per month whether the equipment is used or not. Actual operating hours in excess of the first one hundred twenty (120) hours shall be charged rental. (c) Day to day ERRO A minimum rental corresponding to one (1) day eight (8) hours shall be charged. The usage in excess of eight (8) hours shall be considered overtime and rental shall be charged for each hour of every time or fraction thereof. SECTION 6A.05. Manner and Time of Payment . (a) An ERRO shall be filed with the Provincial Engineer, and duly processed by that office; (b) Upon favorable endorsement by the Provincial Engineer, the Provincial Governor, after review of the application or request for the lease, shall together with the applicant or requesting party, execute a contract of lease, specifying therein the equipment subject of the contract, the term of the lease, the rental consideration, and a provision that the lease shall be further governed by the provisions of this Code; (c) Rentals shall be paid in advance to the Provincial Treasurer. Lease/rental of equipment is non-inclusive of fuels and salaries of drivers/operators and shall be paid based on their current salary rate: (1) Issuance of equipment shall be made after the lease contract is approved and the same shall be withdrawn after the termination of lease period. Should the lessee desire to use the equipment for more than one (1) month, execution of another contract shall be done; (2) The lessee shall observe the proper use of equipment to avoid repair that is not due to normal wear and tear. In case of operation shutdown due to major breakdown, provided that the Provincial Engineer is notified accordingly within the day, payment of rental may be suspended, or payment shall only be based on actual hours of operation. Should the period of shutdown exceed two (2) or more calendar days, the equipment shall immediately be replaced, depending on the availability of equipment at the Provincial Equipment Pool; (3) Equipment being rented may be pulled out upon order of the Provincial Governor during calamity and emergency; and (4) The mobilization and demobilization costs shall be for the account of the lessee. (d) In every case, no lease shall be entered into unless the equipment needs/requirements of the Province's projects are met, and the Provincial Governor, upon recommendation of the Provincial Engineer, shall from time to time, specify or determine such number and class or type of equipment, as are needed or required by Province; (e) Records of lease contracts, including the dates and hours of release of equipment to lessees, and the return of equipment to the provincial motor pool, shall be kept by the Provincial Engineer, copy furnished the Provincial Governor every fifteen (15) days or upon direction of the latter; and (f) The foregoing provisions notwithstanding, the Provincial Governor, at his discretion, may loan equipment and properties to component Municipalities and Barangays of the Province, or to government offices or agencies, in the form of assistance in the implementation of government or public projects undertaken by them, or in the maintenance or repair of roads within their territorial areas, free from rental. Provided, however, that such projects or works are emergency or urgent in nature and without funding from national or other sources. Provided, further, that fuel and oil consumption or needs of the equipment, shall be for the account and paid for by the borrowing local government unit, office or agency; and Provided, finally, that the requirements and restrictions provided for in paragraph (d) above, are first complied with. ARTICLE B Laboratory Testing Fees of Construction of Materials SECTION 6B.01. Imposition of Fees . There is hereby imposed fees for the laboratory testing of construction materials being conducted by the Materials and Quality Control Unit of the Provincial Engineer, based on the schedule of rates of DPWH Department Order No. 25, Series of 2006, as follows: Kind of Test/Service Rate (Php) A. Soil 1. Grading 200.00 2. Liquid Limit 120.00 3. Plastic Limit 120.00 4. Shrinking Limit 150.00 5. Moisture Content 60.00 6. Compaction (Proctor) 570.00 7. Compaction (Modified) 640.00 8. Field Density 380.00 9. California Bearing Ratio (CBR) 1,160.00 10. Penetration (CBR) per molded Specimen 90.00 11. Swell (CBR) per molded Specimen 90.00 12. Specific Gravity 160.00 13. Unit Weight (Disturb Samples) 120.00 B. Soil Aggregates (For sub-base, base and surface course) 1. Grading 200.00 2. Unit Weight, Loose and Rodded 150.00 3. Liquid Limit 120.00 4. Plastic Limit 120.00 5. Specific Gravity and Absorption 200.00 6. Absorption 120.00 7. Moisture Content 90.00 8. Abrasion 420.00 9. Specific Gravity 140.00 10. California Bearing Ratio (Complete Test) 1,160.00 11. Trial Mix (Concrete Design) given Cement Factor 1,120.00 12. Trial Mix (Concrete Design) given Strength a. First Trial 1,060.00 b. Each extra trial 820.00 C. Hydraulic Cement 1. Fineness by 200 Sieve 90.00 2. Compressive Strength 28 days (Mortar Strength) 140.00 3. Specific Gravity 90.00 D. Concrete and Cement Products 1. Compressive Strength of Concrete Cubes (6" x 6") 100.00 2. Compressive Strength of Concrete Cylinders a. 6" x 12" 100.00 b. " x 16" 120.00 3. Flexural Strength of Concrete Beam (6" x 6" x 21") 120.00 4. Compressive Strength of Concrete Hollow Blocks (CHB) 120.00 5. Dimension Measurement 90.00 6. Masonry Building Units and Paving Blocks a. Moisture Content 150.00 b. Water Absorption & Moisture Content 150.00 E. Ferrous & Non-Ferrous Metal Allied Products 1. Steel Bars for Complete Reinforcements A. Complete Test 1) Plain Bars 780.00 2) Deformed Bars 890.00 a. Tensile Properties 170.00 b. Bending Properties 100.00 c. Deformation Measurement 100.00 d. Variation in Weight 90.00 e. Concrete Core Drilling 950.00 ARTICLE C Veterinary Services SECTION 6C.01. Imposition of Fees . There is hereby imposed the following fees for the issuance of veterinary health certificate and shipping permit: A. Veterinary Health Certificate Fee P100.00 B. Livestock and Poultry Physical Examination Fee For every animal, animal products, and by-products before the issuance of veterinary health certificate and shipping permit by Provincial Veterinarian or his duly authorized representative, at the following rates: CHTAIc Items Quantity Rate (Php) A. Large Animals 1. Carabao, cattle, horse Minimum of one (1) head 150.00 In excess of one (1) head 50.00/head B. Small Domesticated Animals 1. Goat/Sheep 1-10 heads 100.00 In excess of 10 heads 20.00/head C. Swine 1-10 heads 100.00 In excess of 10 heads 20.00/head D. Dogs, Cats, and other Small Pet Animals 50.00/head E. Poultry 1. Day Old Chicks/Goslings/Ducklings, and other Young Poultry 1-500 heads 50.00 In excess of 500 heads 0.50/head 2. Adult Chickens, Ducks, Geese, Turkey and other Domesticated Fowls except Game Fowls 1-9 heads 50.00 In excess of 9 heads 5.00/head 3. Dressed Chicken 1-20 pieces 50.00 In excess of 20 pieces 2.00/pc. 4. Hatching/Table Eggs (Fresh/Sealed Balut) 1-1,000 eggs 100.00 Per 1,000 eggs in excess of 1,000 eggs 50.00/thousand F. Game Fowls 1. Fighting Cocks, Stags, Bull Stags 1-4 heads 50.00 In excess of 4 heads 5.00/head 2. Lechon (Pork) 100.00/pc. 3. Lechon (Poultry) 1-20 pieces 30.00 In excess of 20 pieces 10.00/pc. SECTION 6C.02. Veterinary Health Certificate and Shipping Permit . No person shall be allowed to transport animals, animal products, and by-products within the territorial jurisdiction of the Province, without a veterinary health certificate and shipping permit issued by the Provincial Veterinarian or his duly authorized representative. SECTION 6C.03. Time, Place, and Manner of Payment . Payment of livestock physical examination fees shall be made to the Provincial Treasurer or to Municipal Treasurer after the inspection of animals, animal products, and animal by-products; but before the issuance of any veterinary health certificate and shipping permit, evidence of payment shall be presented to the Bureau of Animal Industry-Deputized Provincial Veterinarian or his duly authorized representative. Payment shall be made as follows: (a) All owners of animal and/or poultry for shipment outside the territorial jurisdiction of the Province, shall secure certificate of ownership from the Punong Barangay or Municipal Treasurer as the case may be, which shall be presented to the Municipal Treasurer before payment of the required fees; (b) The Provincial Veterinarian or his duly authorized representative shall issue the veterinary health certificate upon verification of the official receipt of the livestock physical examination fee. SECTION 6C.04. Collection Incentives . The proceeds of the veterinary services fees shall be distributed as follows: a. Province Sixty Percent (60%) b. Municipality Thirty Percent (30%) c. Barangay Ten Percent (10%) SECTION 6C.05. Place of Inspection, Issuance of Veterinary Health Certificate and Shipping Permit . Inspection of animals for the issuance of veterinary health certificate and shipping permit shall be conducted in the barangay where the animals originated, while the issuance of veterinary health certificate and shipping permit shall be made in the office of the Provincial Veterinarian, and in port of entry and/or exit, or in a place designated by the Provincial Veterinarian. Inspection shall also be conducted aboard carriers/vessels within reasonable time after arrival or before departure. SECTION 6C.06. Valid Permits for the Transport of Animals within the Province . The veterinary health certificate and shipping permit issued by the Provincial Veterinarian or his duly authorized representative shall be considered valid for the transport of animals, animal products and by-products within the Province. SECTION 6C.07. Duration of Veterinary Health Certificate/Shipping Permit . Veterinary health certificate and shipping permit issued by the Provincial Veterinarian or his duly authorized representative shall be valid for seven (7) days. Veterinary health certificate and shipping permits may be renewed once, after or before, the expiry date. SECTION 6C.08. Farm Inspection for the Issuance of Certificate of Registration as Commercial Livestock and/or Poultry Farms . There shall be a registration fee for the conduct of annual inspection of commercial livestock and poultry farms, as follows: Livestock/Poultry Farm Rate (Php) a. Cattle Farm 500 b. Carabao Farm 500 c. Goat Farm 500 d. Hog Farm 500 e. Poultry Farm Layers: 300 Broilers: 300 f. Gamefowl 300 The corresponding certificate of registration shall be issued upon presentation of proof of payment made to the Provincial Treasurer or Municipal Treasurer. SECTION 6C.09. Classification of Farms . A farm shall be considered as established for commercial purpose, when it is maintained with the following: Farm Details A. Livestock (cattle, carabao, goat, hogs) 10 heads of adult and 22 young 41 heads of young animals 21 heads of adult and zero young B. Poultry Farm 1,000 heads of broiler 100 heads of layer and 100 broiler if raised in combination 100 heads of layer C. Gamefowl 100 heads and above including chicks and hen SECTION 6C.10. Administrative Provisions . (a) Carriers/vessels/cargo forwarders are strictly prohibited from ferrying/transporting animals, animal products or animal by-products, without a veterinary health certificate and shipping permit. Managing officers of carriers/vessels/cargo forwarders shall be required to exercise the diligence of a good father of a family to avoid transporting animals to destinations outside the jurisdiction of the Province. In case of violation by crew members, such managing officers shall be held solidarily liable. cHDAIS (b) Fighting cocks/stags and game fowl breeders shall not be issued veterinary health certificate and shipping permit without a barangay clearance issued by the Barangay where the animals originated. (c) Large cattle shall not be issued the veterinary health certificate and shipping permit without presentation of the original certificate of ownership/certificate of transfer issued by the City/Municipal Treasurer where the animal originated. (d) In excess of ten (10) heads of every species of animals, livestock or poultry handler's license shall be required before any veterinary health certificate and shipping permit can be issued. (e) Animals of specific species, subject to quarantine's "no entry, no exit" regulations, accidentally brought outside of the quarantine zone, shall be seized and impounded even if a veterinary health certificate and shipping has been issued. Animals seized and impounded shall be returned to the area quarantined, or brought to the nearest livestock motel or holding corrals, or disposed of properly, at the discretion of the Provincial Veterinarian. (f) Any false statement pertinent to the issuance of veterinary health certificate and shipping permit shall constitute sufficient ground for denial of application or revocation. (g) If there is a necessity for the animals, animal products or by-products to be properly disposed of, or for any reason necessary for the survival of the animal industry of the Province, the Provincial Veterinarian may order the disposal of such animals, animal products or animal by-products, in a place designated by him, witnessed by the owner or representative, vessel representative, and the elements of the PNP and/or Barangay officials. The Bureau of Animal-Industry-Deputized Provincial Veterinarian is deemed to have acquired jurisdiction over the animals, animal products or animal by-products from the moment the carrier/vessel enters the territorial jurisdiction of the Province. (h) Animals, animal products or animal by-products entering the jurisdiction of the Province shall not be allowed to disembark from any land/sea/air/carrier without having been examined by the Provincial Veterinarian/PVQQ, or their duly authorized deputies and thereafter issued with a veterinary health certificate, if found not to have such veterinary health certificate and shipping permit or its equivalent from the Province where the animals, animal products or animal by-products originated. (i) Animals categorized under the wildlife species shall not be issued the veterinary health certificate and shipping permit without proper clearance from concerned government office for its transport outside the Province. ARTICLE D Rentals for the Use of Iloilo Sports Complex and Its Facilities SECTION 6D.01. Imposition of Fees . There is a hereby imposed regulatory fee in the form of rentals for the use of the Iloilo Sports Complex and its facilities, as follows: General Admission :Php10.00/head This will be imposed to the general public coming in the Iloilo Sports Complex main and covered gym with the purpose of using the facility except for those with exclusive use wherein entrance fee is waived as stipulated in their signed contract. Facilities Day Time Rate (Php) Night time Rate (Php) Additional Impositions A. Outdoor Basketball Court Training/Practice Private 150.00/hr./court plus 75.00/hr./court plus entrance fee 10.00 Government Sponsored 120.00/hr./court plus 75.00/hr./court plus entrance fee 10.00 Clinic/Seminar 100.00/hr./court plus 75.00/hr./court plus entrance fee 10.00 Physical Education Class 80.00/hr./court plus 75.00/hr./court plus entrance fee 10.00 Competition/Sportsfest (Exclusive Use) Local 750.00/day/court plus 75.00/hr./court Regional 1,200.00/day/court plus 75.00/hr./court National 1,750.00/day/court plus 75.00/hr./court International 2,400.00/day/court plus 75.00/hr./court Corporate Sportsfest (Exclusive Use) Local (Provincial and Regional) 1,250.00/day/court plus 75.00/hr./court National 2,500.00/day/court plus 75.00/hr./court International 3,500.00/day/court plus 75.00/hr./court School Based 900.00/day/court plus 75.00/hr./court B. Outdoor Volleyball Court Training Practice Private 200.00/hr./court plus 75.00/hr./court plus entrance fee 10.00 Government Sponsored 150.00/hr./court plus 75.00/hr./court plus entrance fee 10.00 Clinic/Seminar 120.00/hr./court plus 75.00/hr./court plus entrance fee 10.00 Physical Education Class 100.00/hr./court plus 75.00/hr./court plus entrance fee 10.00 Competition/Sportsfest (Exclusive Use) Local 750.00/day/court plus 75.00/hr./court Regional 1,250.00/day/court plus 75.00/hr./court National 1,750.00/day/court plus 75.00/hr./court International 2,400.00/day/court plus 75.00/hr./court Corporate Sportsfest (Exclusive Use) Local (Provincial and Regional) 1,250.00/day/court plus 75.00/hr./court National 2,400.00/day/court plus 75.00/hr./court International 3,500.00/day/court plus 75.00/hr./court School Based 700.00/day/court plus 75.00/hr./court C. Football/Softball Field Training Practice Private 1,500.00 per hour 6,000.00 for all lights or 65.00/hr. unit Government Sponsored 1,200.00 per hour Clinic/Seminar 1,200.00 per hour Physical Education Class 1,000.00 per hour Competition/Sportsfest (Exclusive Use) Local 6,000.00/day or 1,500.00/hr. 6,000.00 for all lights or 65.00/hr. unit Regional 8,000.00/day or 2,000.00/hr. National 10,000.00/day or 2,500.00/hr. International 15,000.00/day or 3,750.00/hr. Corporate Sportsfest (Exclusive Use) Local (Provincial and Regional) 8,000.00/day or 2,000.00/hr. 6,000.00 for all lights or 65.00/hr. unit National 10,000.00/day or 2,500.00/hr. International 15,000.00/day or 3,750.00/hr. School Based 6,000.00/day or 1,500.00/hr. D. Olympic Size Swimming Pool Training/Practice No one will be admitted for swimming if he/she is not wearing proper swimming attire, that is: headcap & swimsuit for females, and head cap & trunks for males. Training Practice Private 60.00/head 70.00/head Plus Entrance Fee 10.00 Government Sponsored/Physical Education Class 30.00/head 45.00/head Plus Entrance Fee 10.00 Competition/Sportsfest for Government and Schools (Exclusive use) Local 350.00/hr. or 2,000.00/day plus 175.00/hr. after 6:00 pm Regional 550.00/hr. or 2,750.00/day plus 175.00/hr. after 6:00 pm National 550.00/hr. or 3,000.00/day plus 175.00/hr. after 6:00 pm International 800.00/hr. or 4,300.00/day plus 175.00/hr. after 6:00 pm School Based 1,650.00/day plus 175.00/hr. after 6:00 pm Corporate Sportsfest for Private Institutions Classified based on participants (Exclusive use) Local 600.00/hr. or 2,800.00/day plus 175.00/hr. after 6:00 PM National 800.00/hr. or 4,400.00/day plus 175.00/hr. after 6:00 PM International 800.00/hr. or 5,000.00/day plus 175.00/hr. after 6:00 PM School Based 1,800.00/day plus 175.00/hr. after 6:00 PM E. TENNIS COURT Training/Practice Private 100.00/hr./court plus 75.00/hr. after 6:00 PM plus entrance fee 10.00 Government Sponsored 75.00/hr./court plus 75.00/hr. after 6:00 PM plus entrance fee 10.00 Physical Education Class 50.00/hr./head plus 75.00/hr. after 6:00 PM plus entrance fee 10.00 Competition/Sportsfest (Exclusive Use) Local 650.00/day/court plus 75.00/hr. after 6:00 PM Regional 1,100.00/day/court plus 75.00/hr. after 6:00 PM National 1,650.00/day/court plus 75.00/hr. after 6:00 PM International 2,200.00/day/court plus 75.00/hr. after 6:00 PM Corporate Sportsfest (Exclusive Use) Local (Regional and Provincial) 1,100.00/day/court plus 75.00/hr. after 6:00 PM National 2,200.00/day/court plus 75.00/hr. after 6:00 PM International 3,300.00/day/court plus 75.00/hr. after 6:00 PM School Based Sportsfest 650.00/day/court plus 75.00/hr. after 6:00 PM F. Track Oval Training/Practice 20.00/head 30.00/head after 6:00 PM Plus Entrance Fee 10.00 Physical Education Class 20.00/head 30.00/head after 6:00 PM Plus Entrance Fee 10.00 Clinic/Seminar 20.00/head 30.00/head after 6:00 PM Plus Entrance Fee 10.00 Competition/Sportsfest (Exclusive Use) Local 2,000.00/day plus 300.00/hr. after 6 PM Regional 3,000.00/day plus 300.00/hr. after 6 PM National 3,500.00/day plus 300.00/hr. after 6 PM International 4,400.00/day plus 300.00/hr. after 6 PM Corporate Sportsfest (Exclusive Use) Local (Provincial and Regional) 2,500.00/day plus 300.00/hr. National 3,500.00/day plus 300.00/hr. International 4,000.00/day plus 300.00/hr. School Based 1,500.00/day plus 300.00/hr. G. Sepak Takraw Court Training/Practice Private 175.00/hr./court plus 175.00/hr. after 6:00 PM Government-Sponsored 125.00/hr./court plus 175.00/hr. after 6:00 PM Physical Education Class 100.00/hr./court plus 175.00/hr. after 6:00 PM Clinic/Seminar 175.00/hr./court plus 175.00/hr. after 6:00 PM Competition/Sportsfest (Exclusive Use) Local 1,100.00/day/court plus 200.00/hr. after 6:00 PM Regional 2,200.00/day/court plus 200.00/hr. after 6:00 PM National 3,300.00/day/court plus 200.00/hr. after 6:00 PM International 4,400.00/day/court plus 200.00/hr. after 6:00 PM H. Main Grandstand Grandstand (Main) 3,850.00/day or 550.00/hr. plus 200.00/hr. after 6:00 PM Center Color Portion 550.00/day or 100.00/hr. plus 200.00/hr. after 6:00 PM Side Color Portions 350.00/day or 75.00/portion/hr. plus 200.00/hr. after 6:00 PM I. Covered Gym Grandstand Grandstand (2 Wings) 300.00/wing/hr. or 1,650.00/wing/day plus 300.00/hr. after 6:00 PM J. Play Courts and Grounds ,exclusive use (except swimming pool) Private 16,500.00/day plus 800.00/hr. after 6:00 PM Egress and ingress not included rate will be based on a per hour of use School Based/Government Sponsored 11,000.00/day plus 800.00/hr. after 6:00 PM Egress and ingress not included rate will be based on a per hour of use K. All Playcourts Including Swimming Pool & Mini Grandstand ,exclusive use Private 22,000.00/day plus 800.00/hr. after 6:00 PM Egress and ingress not included should be based on a per hour of use School Based/Government Sponsored 16,500.00/day plus 800.00/hr. after 6:00 PM L. Concert Venue Local 20,000.00/concert proper plus 2,200.00/hr. after 6:00 PM Egress and ingress not included should be based on a per hour of use National 35,000.00/concert proper plus 2,200.00/hr. after 6:00 PM International 55,000.00/concert proper plus 2,200.00/hr. after 6:00 PM Conventions/Seminars/Rallies 16,500.00/day plus 2,200.00/hr. after 6:00 PM (Without Use of Grounds) 11,500.00/day on event day plus 2,200.00 6:00-8:00 PM & 500.00/hr. after 8:00 PM M. Iloilo Sports Complex Facilities and Grounds (Inclusive of function rooms, restrooms, shower rooms, and all sports facilities, except for spaces occupied by the Province and lessees) Private 27,500.00/day plus 2,750.00 after 5:00 PM School Based/Government Sponsored 22,000.00/day plus 2,750.00 after 5:00 PM N. ISC Main Room Rental Room No. 1 Aircon left side facing main grandstand (PCSO/IBP) 1,100.00/day or 200.00/hr. plus 100.00/hr. after 6:00 PM Non-Aircon 800.00/day or 100.00/hr. plus 100.00/hr. after 6:00 PM Room No. 2 Aircon (CHR Office) 800.00/day or 100.00/hr. plus 100.00/hr. after 6:00 PM Room No. 2 Non-Aircon 600.00/day or 75.00/hr. plus 100.00/hr. after 6:00 PM Room Nos. 3 & 4 Aircon (Regional Prosecutor) 800.00/day or 100.00/hr. plus 100.00/hr. after 6:00 PM Room Nos. 3 & 4 Non-Aircon (Regional Prosecutor) 600.00/day or 75.00/hr. plus 75.00/hr. after 6:00 PM Room No. 5 Aircon (OEE Stockroom) 800.00/day or 100.00/hr. plus 100.00/hr. after 6:00 PM Room No. 5 Non-Aircon (OEE Stockroom) 600.00/day or 75.00/hr. plus 75.00/hr. after 6:00 PM Room No. 6 Aircon (COMELEC) 800.00/day or 100.00/hr. plus 100.00/hr. after 6:00 PM Room No. 6 Non-Aircon (COMELEC) 600.00/day or 75.00/hr. plus 75.00/hr. after 6:00 PM Room No. 7 Aircon (Function Room) 800.00/day or 100.00/hr. plus 100.00/hr. after 6:00 PM Room No. 7 Non-Aircon (Function Room) 600.00/day or 75.00/hr. plus 75.00/hr. after 6:00 PM Room No. 9 Aircon (Vaccine Room) 1,500.00/day or 200.00/hr. plus 100.00/hr. after 6:00 PM Room No. 9 Non-Aircon (Vaccine Room) 1,300.00/day or 100.00/hr. plus 100.00/hr. after 6:00 PM Room No. 10 Aircon (Library) 1,300.00/day or 200.00/hr. plus 100.00/hr. after 6:00 PM Room No. 10 Non-Aircon (Library) 1,000.00/day or 100.00/hr. plus 100.00/hr. after 6:00 PM O. Covered Gym Basketball Court Practice Games 350.00 /hr. plus 150.00/hr. after 6 PM plus 100.00/hr. for use of electronic score board & other gadgets Competition/Sportsfest School Based 450.00/hr. plus 150.00/hr. after 6 PM plus 100.00/hr. for use of electronic score board & other gadgets Corporate 700.00/game plus 200.00/hr. after 6 PM plus 100.00/hr. for use of electronic score board & other gadgets Commercial Competition Local 650.00/game plus 200.00/hr. plus 100.00/hr. for use of electronic score board & other gadgets National 1,650.00/game plus 200.00/hr. plus 100.00/hr. for use of electronic score board & other gadgets International 2,200.00/game plus 200.00/hr. plus 100.00/hr. for use of electronic score board & other gadgets P. Covered Gym Badminton Court-Reservation is allowed for 3 courts only, the rest of the court is for first come first serve basis. Non-Peak Hours (7:00 AM-5:00 PM) 50.00/hr./court (Monday-Friday) 60.00/hr./court (Saturday-Sunday) plus 100.00/hr./court for lights Peak Hours (5:00 PM-8:00 PM) 100.00/hr./court plus 100.00/hr./court for lights Plus Entrance Fee 10.00 Competition/Sportsfest 150.00/hr./court plus 100.00/hr./court for lights Plus Entrance Fee 10.00 Q. Covered Gym Playcourt and Grandstand Non-Sport Activities Private 15,000.00/day plus 300.00/hr./court after 6:00 PM School Based/Government Sponsored 10,000.00/day plus 300.00/hr./court after 6:00 PM Sports Activities Private 12,000.00/day plus 300.00/hr./court after 6:00 PM School Based/Government Sponsored 8,000.00/day plus 300.00/hr./court after 6:00 PM R. Covered Gym Concert Venue Local 25,000.00/day plus 1,500.00 after 6:00 PM National 40,000.00/day plus 1,500.00 after 6:00 PM International 60,000.00/day plus 1,500.00 after 6:00 PM S. Covered Gym (Inclusive of play courts, grandstand, hostel, conference rooms, training rooms, function rooms, and grounds, except for spaces occupied by the Province and lessees) Private 35,000.00/day plus 2,000.00 (6:00-12:00 MN) School Based/Government Sponsored 30,000.00/day plus 2,500.00 (6:00-12:00 MN) T. Competition/Tournament Basketball Court or Badminton Court (Inclusive of grandstand and grounds) Local 25,000.00/day plus 2,500.00 (6:00-12:00 MN) National 40,000.00/day plus 2,500.00 (6:00-12:00 MN) International 60,000.00/day plus 2,500.00 (6:00-12:00 MN) U. ISC and Covered Gym Table Tennis Facilities ISC Main Rate (Php) Practice Games 30.00/person/hr. Competition 700.00/room (2 tables) per day Covered Gym Practice Games 150.00/person/hr. Competition Local 50.00/table/hr. or 350.00/table/day, plus electricity plus 100.00/hr. after 6:00 PM Regional 75.00/table/hr. or 500.00/table/day, plus electricity plus 100.00/hr. after 6:00 PM National 100.00/table/hr. or 650.00/table/day, plus electricity plus 100.00/hr. after 6:00 PM V. ISC and Covered Gym Parking Fee Rate (Php) Parking Fee P10.00 strictly no overnight parking; 1,000.00 penalty for overnight parking W. ISC Hostel and Dormitory Hostel Room No. Occupancy Room Rate Monthly Rate/Room (Php) 1 4 1st 2 pax is 400.00 and additional of 150.00/pax 8,000.00 2 2 4,000.00 3 2 4,000.00 4 6 (2 double decks and 2 single beds) 6,000.00 5 1 2,000.00 6 2 4,000.00 7 2 4,000.00 8 2 6,000.00 X. Dormitory Rooms Dorm Room No. Occupancy Daily Rate (Php) Nos. 9, 10, 11, &12 Average Capacity of 16 persons 1,000.00 for the 1st 10 occupants in excess of 10 persons is 150.00/person Hostel and dormitory room accommodation (air condition unit, ceiling fan and comfort room).Use of laptops & other electronic devices shall be subject to additional charges. Client will be required to deposit Php100.00 for door key, which will be deducted from the total amount to be paid. Y. Charges for Extra Items Item Charges (Php) Pillow 15.00 Pillow Case 5.00 Blanket 50.00 Bath Towel 10.00 Hand Towel 5.00 Comforter (Small) 80.00 Comforter (Big) 150.00 Foam 50.00 Folding Bed 75.00 Bed 120.00 Z. ISC Training Room Accommodation Rate (Php) a. Use of training room, inclusive of chairs, tables and sound system 1,500.00/day plus 250.00/hour after 5:00 PM b. Use of training room for parties, dinner and the like 2,000.00 for the first 4 hrs. and an additional charge of 300.00/hr. thereafter, but not to go beyond 11:00 PM c. Miscellaneous Items Extra Items: Tablet Chairs 10/unit/day Plastic chairs 5/unit/day Tables (small) 20/unit/day Tables (long) 30/unit/day Tent (small) 200/unit/day Tent (Medium) 300/unit/day Tent (Big) 400/unit/day d. Audio Visual Equipment Television Set 150.00/hr. or 800.00/day CD/VCD/DVD Player 150.00/hr. or 800.00/day Overhead Projector and Screen 500.00/hr. LCD Projector 500.00/hr.,plus additional charge of 200.00 for the succeeding hour or a fraction thereof Laptop 500.00/hr.,plus additional charge of 200.00 for the succeeding hour or a fraction thereof Package (combined use of audio visual equipment) 8,000.00 for 8 hrs. (a) The LCD Projector and computer laptop shall only be operated by the duly authorized computer operator of the Office of the Economic Enterprise. Repairs of any damages due to unauthorized operation and/or tampering by the renting party shall be for his account, and the amount shall be based on the assessment of management. (b) Honorarium of Sixty Pesos (Php60.00) per hour, for a minimum of two (2) hours, and other related expenses of the operator shall be shouldered by the lessee. AA. Entrance Fee for Field Trips Private 10.00/head Government Sponsored 5.00/head Students 5.00/head BB. Office Space Rental Ground Floor 100.00/square meter plus 10% increase annually Second Floor 80.00/square meter plus 10% increase annually CC. Locker Rentals 20.00/use DD. Sound System 1,000.00/day plus 100.00 after 6:00 P.M. (a) All package deals, i.e. ,Iloilo Sports Complex facilities and grounds (inclusive of function rooms, restrooms, shower rooms, and all sports facilities, except for spaces occupied by the Province and lessees; and Covered Gym (inclusive of play courts, grandstand, hostel, conference rooms, training rooms, function rooms, and grounds, except for spaces occupied by the Province and lessees),shall include sound system. (b) The client shall be responsible for overtime pay of the maintenance personnel during the conduct of its activities. (c) A fraction of an hour or day shall be charged the full rate. (d) For preliminary and post activities, the client shall be charged at the regular rate for the facility that shall be used. EE. Rental of Vehicles No. of Hours Vehicle Rental (Php) Driver/Service (Php) First three (3) hrs. 500.00 100.00 province/city Every succeeding hr. 170.00 30.00 province/city Ten (10) hours 1,500.00 300.00 province/city One day (24 hrs.) 2,000.00 800.00 province One day (24 hrs.) 2,000.00 500.00 city (a) A fraction of an hour is considered one (1) hour. (b) Maximum capacity of fourteen (14) passengers, including the driver. Excess child passenger shall be charged an additional Fifty Pesos (Php50.00) per head. (c) Actual fuel consumption of the vehicle shall be borne by the renting party, computed based on the actual consumption of the vehicle i.e. ,of liter of fuel per unit of distance. (d) The driver's services shall be considered under official time and his fee shall be shouldered by the renting party. (e) Provincial government offices/employees on unofficial trips can avail of ten percent (10%) discount. (f) The conforme letter signed by the client and the head of office shall be binding between, and among the parties. (g) Rental for vehicle for use outside of the Province shall be subject to the approval of the Provincial Governor. (h) For reservations of vehicle, a twenty percent (20%) earnest money shall be deposited with the office cashier, and shall form part of the payment. In case of cancellation, it shall be forfeited in favor of the Province. FF. ISC Billiards and Boxing Gym Billiards Rate (Php) Practice Games 30.00/table/hr. plus 100.00/hr. after 6:00 PM Competition 50.00/table/hr. or 350.00/table/day plus 100.00/hr. after 6:00 PM Boxing Gym Practice Sessions 30.00/head/hr. plus 100.00/hr. after 6:00 PM GG. Copying Machine Services Size Rate (Php) Long size 1.50/piece Short size 1.00/piece HH. Miscellaneous Items Miscellaneous Items Rate (Php) Swimsuit 15.00/day Swimming Trunks 15.00/day Swimming Caps 10.00/day Kick Board 10.00/day Volleyball/Basketball Balls 10.00/day Chess Board 10.00/hr. Cable T.V. 20.00/hr. or 100.00/day Picket Fence 100.00/unit/day II. Vendor Fees Local Events (City/Provincial) 200.00/sq. m./day Regional Events 300.00/sq. m./day National Events 500.00/sq. m./day International Events 600.00/sq. m./day JJ. Peddler Fees Local Events 30.00/head/day Regional/National 50.00/head/day International 80.00/head/day KK. Advertisements Wall/Fence 10,000.00/block/year Streamer 100.00/week or 500.00/month or a fraction thereof LL. Laundry Charges for Lodgers Item Rate per piece (Php) (inclusive of ironing) Service Fee Handkerchief/Underwear 6.00 2.00 Shirt/Blouse 8.00 2.00 Short Pants 8.00 2.00 Children's Clothes 8.00 2.00 Adult Cotton Pants 8.00 2.00 Adult Maong Pants 17.00 3.00 Long Dress 17.00 3.00 The guest may opt to avail of laundry services at Twenty Five Pesos (Php25.00) per kilo of any of the clothing items above, plus Ten Pesos (Php10.00) per kilo for the service fee. O. Table Rentals Item Rate (Php) Long table with table cloth 50.00/set/day Small table with table cloth 35.00/set/day P. Charges for Lost or Damaged Table Cloth Table Cloth Lost (Php) Damaged (Php) For Long Table 180.00 180.00 For Small Tables 100.00 100.00 (a) Charges for electricity consumption shall be computed based on the following formula: Electrical Charges = Number of electrical units x wattage x number of kilowatt hours (kwh) x cost per kilowatt hour (at PECO rate),plus twenty percent (20%) maintenance cost. (b) There shall be a one (1) day "open house" for the public to avail free use of the ISC facilities, excluding non-sports facilities from 8:00 a.m. to 5:00 p.m.,on a day within the annual celebration of the "Semana sang Iloilo," or on a day set by the Provincial Governor. DHITCc (c) For all the prescribed rates, the Provincial Governor is hereby granted the authority to grant discounts of thirty percent (30%) on sports facilities, and ten percent (10%) on non-sports facilities. (d) Children seven (7) years old and below, shall not be allowed to enter the ISC unless accompanied by parents or guardians. (e) Athletes of Municipalities of the Province, in practice or training for DepEd/local or national sports agencies initiated sports activities, may avail of discount or free use of sports facilities, subject to the approval of the Provincial Governor. Provided, that during competition, local government units or local sports associations, shall pay proper fees, as provided in this Code. (f) Senior citizens may avail of the ISC facilities, subject to special laws. (g) Employees of the Province, including spouses and children, may avail of the ISC facilities free of charge. CHAPTER VII Miscellaneous Provisions ARTICLE A Necessity of Permit and/or License SECTION 7A.01. Necessity of Permit and/or License . It shall be unlawful for any person to engage in any business, trade or profession in the Province, for which taxes, fees or charges are authorized to be levied and collected under this Code, without first paying and/or obtaining the required permit and/or license. SECTION 7A.02. Invalid Payments. Any tax, fee or charge paid in any locality outside the Province for any business, trade or profession, which is required to be paid in the Province under the provisions of this Code, shall be invalid. SECTION 7A.03. Separate Permit and/or License for Different Business, Trade or Profession . If a person desires to engage in more than one (1) kind of business, trade or profession, he shall pay the tax, fee or charge imposed on each separate or different kind of business, trade, or profession, notwithstanding the fact that he may conduct or operate all such businesses, trade, or profession in one establishment only. SECTION 7A.04. Registration of Name or Style with the Provincial Treasurer . Every person shall, in addition to the payment of the required tax, fee, or charge, register with the Provincial Treasurer, before the commencement of business, trade or the conduct of profession, or the renewal of any permit and/or license. The registration shall contain his name or style, place of residence, business, the place where such business is carried on, and such other information as may be required by the Province in the form prescribed therefor. In case of a juridical entity, the name and residences of the various persons constituting the same shall also be registered. The Provincial Treasurer, after taking into consideration the volume of sales, financial condition and other relevant factors, may require the registrant to guarantee the payment of taxes, fees or charges by way of advance payment, or the posting or filing of a security, guarantee or collateral acceptable to the Provincial Treasurer. SECTION 7A.05. When Ownership of Business Is Transferred . When the ownership of a business already existing and operating under permit changes in form, as from single proprietorship to partnership or corporation, or whenever the business is carried under a new name and style, or the business is transferred to a different owner, but is continued or carried on its entirety, or in part, as the original or the same business establishment, the same shall not be considered as a new business for purposes of enabling the owner or operator thereof to pay a lower rate of tax, fee or charge, but shall be deemed as a continuation of, and subject to the rates of taxes, fees or charges applicable to, the original or existing business. SECTION 7A.06. Removal or Transfer of Business to Other Location . Any business, trade, or profession, for which taxes, fees or charges have been paid pursuant to the provisions of this Code, may be moved to and continued in another place within the Province, without payment of additional taxes during the term for which payment has already been made. Provided ,however, that the taxpayer concerned shall first secure approval of the Provincial Governor, and notify the Provincial Treasurer, in writing of such approved removal or transfer at least forty-eight (48) hours before the transfer or removal. Proper notation of such transfer shall be made by the Provincial Treasurer or his deputy on the face of the official receipt, privilege tax receipt or other records involved. SECTION 7A.07. Continuation of Business of Deceased Person . When any person paying a business tax dies and the same business is continued by the person interested in his estate, no additional payment shall be required for the residue of the term for which the tax was paid. Provided ,however, that the person interested in the estate should within thirty (30) days from the death of the decedent submit to the Provincial Treasurer inventories of goods or stocks at the time of such death. The requirement under this section shall also be applicable in the case of transfer of ownership or change of name of a business establishment. SECTION 7A.08. Duration of Permits . Permits shall be granted annually and shall expire on the thirty first (31st) day of December of the year of issuance thereof SECTION 7A.09. Revocation of Permit . (a) Notwithstanding kindred provisions applicable to specific chapters, the Provincial Governor shall have the power to revoke a permit for: (a) Violation of law; and (b) Upon recommendation of the Provincial Treasurer: (1) For persistent or habitual delinquency in the payment of taxes, fees or charges; or (2) For fraudulent business practices which may result in revenue loss to the Province. The revocation of a permit and/or the issuance of an order closing the business by the Provincial Governor automatically cancels the license and/or permit of the business involved, and under this circumstance, the taxpayer shall not be entitled to any tax, fee or charge refund for the unexpired portion of the year or quarter for which payment had been made in full. CAacTH SECTION 7A.10. Renewal of Permits . Every permit shall be renewed within the first twenty (20) days of January following its expiration. ARTICLE B Procedure for the Issuance of Permits/Licenses and Closure of Business SECTION 7B.01. Requirements . All applicants for permits and/or licenses, or renewals of the same, shall comply with all the following requirements: (a) Provincial Assessor's office Certificate of real property ownership; (b) Provincial Treasurer's office : (1) real property tax clearance; (2) computation of payments; (3) recording of the permittee's business and the complete address and location sketch, where necessary; (4) signature of the provincial treasurer; and (5) issuance of official receipt after payment. (c) Permit Unit Provincial Governor's office: (1) issuance of payment number; and (2) signature of the Provincial Governor, and release of the permit. SECTION 7B.02. Action on Application for Permit . Notwithstanding kindred provisions applicable to specific chapters, upon compliance with all the requirements, the application for new license and/or permit or renewal thereof shall be acted upon within seventy two (72) hours from the time the same is actually submitted, either favorably or unfavorably. If the action is unfavorable, written reasons shall be submitted to the applicant within the said period of time, in order that he can comply with the requirements or cure the defect. In the event that no action is taken thereon within the said period; it is deemed that such application has been favorably acted upon and the actual issuance of the license and/or permit, or renewal thereof shall be ministerial. SECTION 7B.03. Grounds for Denial of Permit . Notwithstanding kindred provisions applicable to specific chapters, the following shall be considered as grounds for denial and/or revocation of permit and/or license or renewal thereof: (a) Violation of law; (b) When the owner/operator of the business abuses the privilege to the injury of the public moral and peace; (c) Upon recommendation of the Provincial Treasurer: (1) For persistent or habitual delinquency in the payment of taxes, fees or charges; (2) For fraudulent business practice which may result in revenue loss to the Province; (d) When the business is conducted in a disorderly manner; (e) When the business is used for illegal activities; (f) When the business is conducted in a way contrary to the character of the business applied for; (g) When the business is permitted to be used as a resort for disorderly characters, criminals or women of ill-repute; (h) Willful neglect of the owner/operator to comply with any of the requirements set forth for such business; and (i) Violation of any other ordinance in connection with, or related to such business. SECTION 7B.04. Written Notice before Actual Closure . In case of revocation of permits and/or licenses and/or closure of business, the owner/operator of such business shall be given written notice of revocation and/or closure at least ten (10) days before the date of actual revocation and/or closure, except when the business involves illegal activities under the Revised Penal Code or other penal laws or fraud, in which case the provision of this section shall not apply. SECTION 7B.05. Notice of Revocation . Any notice of revocation and/or closure under Section 191 made without complying with the ten (10) days notice provided shall be null and void. The notice of revocation and/or closure shall state all violations of laws, ordinances or conditions of the permit and/or license, including the date of the violation by the owner/operator of the business concerned. Within the ten (10) days period, the owner/operator of the business shall be given a grace period to comply with all the requirements and/or deficiencies which are the grounds for such revocation and/or closure, except on ground of fraud or habitual delinquency in the payment of taxes, fees or charges. In case the owner/operator of the business complies with all requirements and deficiencies within the prescribed period hereof, then the notice or revocation and/or closure shall be nullified and shall automatically become inoperative. Failure on his part to comply with all the requirements and/or deficiencies within the grace period herein provided, the owner shall be required to submit his written explanation within seventy-two (72) hours. After an answer has been filed, the Provincial Governor shall indorse the letter to the Provincial Legal Officer and Provincial Treasurer for proper hearing and investigation, in which case, the aggrieved party shall be allowed to present witnesses and evidence, and cross-examine the witnesses against him. After the hearing is conducted, the Provincial Legal Officer and the Provincial Treasurer shall submit their verified written recommendation to the Provincial Governor within a period of forty-eight (48) hours from the time the hearing is concluded. The Provincial Governor shall then proceed with the matter in accordance with the recommendation of the Provincial Legal Officer and the Provincial Treasurer. The business shall remain open while the hearing is being conducted until final action is made by the Provincial Governor. Provided ,however, that the recommendations of the Provincial Legal Officer and the Provincial Treasurer shall be limited to the violations and/or deficiencies included in the notice of revocation and/or closure. ARTICLE C Collection of Taxes SECTION 7C.01. Collection of Local Revenue by Provincial Treasurer . All local taxes, fees or charges shall be collected by the Provincial Treasurer or his duly authorized deputies. The Provincial Treasurer, may designate the Municipal Treasurer and/or the Barangay Treasurer, as the case may be, to act as his deputy to collect local taxes, fees or charges. In case a bond is required for the purpose, the Province shall pay the premium thereon, in addition to the premiums of bond that may be required under RA 7160. SECTION 7C.02. Tax Period and Manner of Payment . The tax period of all local taxes, fees and charges imposed under this Code, shall be the calendar year; such taxes, fees and charges may be paid in quarterly installments. cEaSHC SECTION 7C.03. Accrual of Tax . All taxes, fees or charges shall accrue on the first (1st) day of January of each year. However, new taxes, fees or charges imposed under this Code, in the rates thereof, shall accrue on the first (1st) day of the quarter next the following the effectivity of the ordinance imposing such new levies or rates. SECTION 7C.04. Time of Payment . Notwithstanding kindred provisions applicable to specific chapters, taxes, fees or charges imposed under this Code, shall be paid within the first twenty (20) days of January of each subsequent quarter, as the case may be. The Sangguniang Panlalawigan may, for justifiable reason or cause, extend the time for payment of taxes, fees or charges without surcharge or penalties, but only for a period not exceeding six (6) months. SECTION 7C.05. Payment on Combined or Related Businesses . (a) The taxes imposed under Chapters III to VIII, shall be payable for every separate or distinct establishment or place where business subject to the tax is conducted, and one line of business, does not become exempt by being conducted with some other business for which such tax has been paid. The tax on business must be paid by the person conducting the same. (b) In cases where a person conducts or separates two (2) or more businesses mentioned in this section, which are subject to the same rate of tax, the tax shall be computed on the combined total gross sales or receipts of the two (2) or more related businesses. (c) In cases where a person conducts or operates (2) or more businesses mentioned in this section, which are subject to different rates of tax, the gross sales or receipts of each business shall be separately reported for the purpose of computing the tax due from each business. SECTION 7C.06. Surcharges and Penalties on Unpaid Taxes, Fees or Charges . There is hereby imposed a surcharge not exceeding twenty five percent (25%) of the amount of taxes, fees or charges not paid on time, and an interest at the rate not exceeding two percent (2%) per month of the unpaid taxes, fees or charges, until such amount is fully paid, but in no case, shall the total interest on the unpaid amount or portion thereof exceed thirty six (36) months. SECTION 7C.07. Interest on Other Unpaid Revenues . Where the amount of any other revenue due the Province, except voluntary contribution or donation, is not paid on the date fixed in this Code, or in the contract, expressed or implied, or upon the occurrence of the event which has given rise to its collection, there shall be collected as part of that amount, an interest at the rate not exceeding two percent (2%) per month from the date it is due, until it is paid, but in no case shall the total interest on the unpaid amount or a portion thereof exceed thirty six (36) months. ARTICLE D Miscellaneous Provisions SECTION 7D.01. Power to Levy Other Taxes, Fees or Charges . The Province may exercise the power to levy taxes, fees or charges on any base or subject not otherwise specifically enumerated herein or taxed under the provisions of the National Internal Revenue Code, as amended, or other applicable laws: Provided, that the taxes, fees or charges shall not be unjust, excessive, oppressive, confiscatory or contradictory to declared national policy. Provided, further that the ordinance levying such taxes, fees or charges shall not be enacted without any prior public hearing conducted for the purpose. SECTION 7D.02. Publication of the Revenue Code . Within ten (10) days after its approval, a certified copy of this Ordinance shall be published in full for three (3) consecutive days in a newspaper of local circulation. Provided, however, that in cases where there are no newspapers of local circulation, the same may be posted in at least two (2) conspicuous and publicly accessible places. SECTION 7D.03. Public Dissemination of This Code . Copies of this Revenue Code shall be furnished to the Provincial Treasurer for public dissemination. SECTION 7D.04. Authority to Adjust Rates . The Sangguniang Panlalawigan shall have the sole authority to adjust tax rates as prescribed herein not oftener than once every five (5) years, but in no case shall such adjustment exceed ten percent (10%) of the rates fixed under this Code. SECTION 7D.05. Withdrawal of Tax Exemption Privileges . Unless otherwise provided in this Revenue Code, tax exemptions or incentives granted to, or presently enjoyed by all persons, whether natural or juridical, including Government-Owned or Controlled Corporations, except local water districts, cooperatives duly registered under RA 6938, non-stock and non-profit hospitals and educational institutions, business enterprises certified by the Board of Investments (BOI) as pioneer or non-pioneer for a period of six (6) and four (4) years, respectively, from the date of registration, business entity, association, or cooperatives registered under RA 6810, and printer and/or publisher of books or other reading materials prescribed by DepEd as school texts or references, insofar as receipts from the printing and/or publishing thereof are concerned, are hereby withdrawn. ARTICLE E Situs of the Tax SECTION 7E.01. Definitions of Terms . The definition of the different terms in relation to the situs of the tax contained in Article 243 (a) to (5) of the IRR of RA 7160 are hereby adopted. SECTION 7E.02. Sales Allocations . For purposes of determining the tax payable to the Province, where business sales or receipts allocation is necessary; the provisions of Article 242 (b) (1) to (7) and Article 243 (c) of the IRR of RA 7160 shall apply. ARTICLE F Incentives SECTION 7F.01. Authority to Grant Tax Exemption, Privileges, or Incentives . (a) While the Province may grant tax exemption, tax incentives or tax relief, such grant shall not apply to regulatory fees which are levied under the police power of the Province. Tax exemptions shall be conferred through the issuance by the Provincial Treasurer of a tax exemption certificate based on ordinance which shall be non-transferable. (b) The ordinance granting tax exemptions, tax incentives or tax relief shall be guided by the following: (1) On the grant of tax exemptions or tax relief: (i) Tax exemption or relief may be granted in case of natural calamities, civil disturbance, general failure of crops, or adverse economic conditions, such as substantial decrease in the prices of agricultural or agricultural-based products; (ii) The grant of tax exemption or relief shall be through an ordinance; (iii) Any tax exemption or relief granted to a type or kind of business shall apply to all businesses similarly situated; and (iv) Any tax exemption or relief granted shall take effect only during the next calendar year for a period not exceeding twelve (12) months, as may be provided in the ordinance. In the case of shared revenues, the tax exemption or relief, shall only extend to the share of the Province. (2) On the grant of tax incentives: (i) Incentives shall be granted only to new investments in the Province, and the ordinance shall prescribe the terms and conditions therefor; (ii) Grant of tax incentives shall be for a definite period not exceeding one (1) calendar year; (iii) The grant of tax incentives shall be by ordinance, passed prior to the first (1st) day of January of any year; and (iv) Tax incentive granted to a type or kind of business, shall apply to all businesses similarly situated. SECTION 7F.02. Withdrawal of Tax Exemption, Privileges or Incentives . Unless otherwise provided in this Code, beginning January 1, 1992, all local tax exemptions, privileges or incentives granted to, and presently enjoyed by, any person, whether natural or juridical, including government-owned or controlled corporations, are considered withdrawn, except the following: (a) Local water district; (b) Cooperatives duly registered under RA 6938; (c) Non-stock and non-profit hospitals and educational institutions; (d) Business enterprises certified by the BOI as pioneer or non-pioneer, for a period of six (6) years and four (4) years, respectively, from the date of registration; (e) Business entity, association, or cooperative registered under RA 6810; and (f) Printer and/or publisher of books or other reading materials prescribed by the DepEd, as school texts or references, in so far as receipts from the printing and/or publishing thereof are concerned. Unless otherwise repealed by law, business and economic enterprises operating within Special Economic Zones administered by the Philippine Economic Zone Authority, shall continue to enjoy the tax exemption, privileges and tax incentives granted. ARTICLE G Retirement of Business SECTION 7G.01. Submission of Sworn Statement . Any person, natural or juridical, with business subject to the tax on businesses under this Code shall, upon termination of the business, submit a sworn statement of the gross sales or receipts for the calendar year. For purposes hereof, termination shall mean that business operations are stopped completely. Any change in ownership management and/or name of the business shall not constitute termination as contemplated under this section. Unless stated otherwise, assumption of the business by new owner or manager, or registration of the same business under new name will only be considered by the Province for record purposes. SECTION 7G.02. Business Retirement Procedures . The Provincial Treasurer shall ensure that the payment taxes of business are not avoided by simulating the termination or retirement thereof. For this purpose, the following procedural guidelines shall be strictly observed: (a) The Provincial Treasurer shall assign every application for the termination or retirement of business to an inspector in his office, who shall go to the address of the business on record to verify if it is no longer operating. If the inspection finds that the business is simply placed under a new owner, the Provincial Treasurer shall recommend the disapproval of the application for the termination or retirement of said business. Accordingly, the business continues to become liable for the payment of all the taxes, fees or charges imposed under this Code; (b) In the case of a new owner to whom the business was transferred by sale or other forms of conveyance, said owner shall be liable to pay the tax or fee or charge for the transfer of the business pursuant to the provisions of this Code on transfer tax; (c) If it is found that the termination or retirement of the business is legitimate, and the tax due shall be less than the tax due for the current year based on the gross sales or receipts, the difference in the amount of the tax, shall be paid before the business is considered officially terminated or retired; and (d) The permit issued to a business terminating or retiring its operations, shall be surrendered to the Provincial Treasurer, who shall cancel the same, and record such cancellation in his books. The Provincial Governor shall be informed accordingly. SECTION 7G.03. Final Tax Determination . In determining the final tax to be paid by terminating or retiring business, the Provincial Treasurer may resort to the examination of its books of accounts and other related records. ARTICLE H Printing and Issuance of Receipts or Sales/Commercial Invoices SECTION 7H.01. Printing of Receipts or Sales of Commercial Invoices . All persons who print receipts or sales/commercial invoices shall, for every job order, secure from the BIR an authority to print the same. A copy of the authority shall be furnished the Provincial Treasurer. No authority to print receipts or sales/commercial invoices shall be granted unless they are serially numbered and shall show, among others, the name, business style, taxpayer identification number and business address of the person or entity to use the same. CTIEac Owners and/or operators of amusement places shall secure also from the Provincial Treasurer authority to print tickets, and must register the same with the latter, prior to the use or issuance thereof. Within twenty (20) days from the end of every calendar quarter, the printer shall submit to the Provincial Treasurer, a report containing the following information: (a) names, address, taxpayer identification number of the persons or entity for whom the amusement ticket is printed during the preceding quarter; and (b) quantity of tickets printed and serial numbers of the tickets in each roll. SECTION 7H.02. Issuance of Receipts . All persons subject to tax under this Code, shall for transactions or for services rendered valued at Twenty-Five Pesos (Php25.00) or more, issue receipts or sales/commercial invoices, prepared at least in duplicate, showing the date of transaction, quantity, cost and description/nature of service description. Provided , that in the case of sales, or transfers in the amount of One Hundred Pesos (Php100.00) or more, or regardless of amount where the sale or transfer is made by persons subject to fixed or percentage tax under this Code, or where the receipt is issued to cover payment for rentals, commission, compensation or fees, receipts or sale/commercial invoices, shall be issued indicating the name, business style, if any, and address of the purchaser, customer or client. The original of each receipt or sale/commercial invoice shall be issued to the purchaser, customer or client at the time the transaction is effected, while the duplicate shall be kept and preserved by the issuer in his place of business for a period of three (3) years from the close of the taxable year in which such receipt or sale/commercial invoice was issued. SECTION 7H.03. Specific Violations . In addition to failure or refusal to pay or remit the taxes, fees or charges imposed in this Code, the following acts or omissions shall constitute grounds for application of penalties provided for in this Code, to wit : (a) Non-issuance, or for failure to issue BIR registered receipts or sale/commercial invoices; (b) Issuing only delivery receipts, order slips, and the like, other than the BIR registered receipts or sales/commercial invoices for transactions or services rendered; (c) Misdeclaration or undervaluation of services rendered. There is misdeclaration when the goods or services rendered as reflected in the duplicate, or stub copy of such receipt, or sales/commercial invoice is different from that of the original. There is undervaluation where the amount in such duplicate or stub copy is less than the amount in the original invoice; (d) Erasure and deliberate change in the amount reflected in such duplicate or stub; (e) Issuance of unregistered movie house ticket; (f) Issuance of recycled movie house ticket; and (g) Other practices through which the taxpayer may evade payment of the correct amount of tax due as determined by the Provincial Treasurer. ARTICLE I Inspection of Business Establishment and Examination of Books of Account SECTION 7I.01. Inspection for Tax Compliance . The Provincial Treasurer shall assign deputies to inspect business establishments or conduct surveillance activity to determine tax compliance with this Code. SECTION 7I.02. Checking of Admission Tickets . It shall be unlawful for any owner or operator of cockpit, movie house, theatre, gymnasium or by the sponsor or promoter of any boxing exhibition or athletic game held for profit, amusement or fund raising purposes, by themselves or through their agents, sub-agents, to sell to the public unregistered ticket, or tickets which are registered but have already been previously sold to the public. The Provincial Treasurer shall assign in every cockpit, movie house, theatre, gymnasium or any place of amusement selling tickets to the public, ticket checkers, who shall ensure that no unregistered tickets shall be sold, and that registered tickets sold to the public shall be broken in halves; one-half (1/2) to be deposited with the checkers of the Province in a box provided for such purpose, and the other half to be deposited in the box owned by the amusement place owner or operator. It shall be the duty of the owner or operator of any place of amusement to provide the checkers of the Province, a strategic place where they can perform their assigned duties more effectively. Provided ,however, that the owner or operator of any place of amusement, shall make accessible their places of business to deputies of the Provincial Treasurer authorized to check tickets or to supervise Province checkers. SECTION 7I.03. Requirement to Keep Book of Accounts . (a) All persons or entities required by this Code to pay taxes, fees or charges shall keep a journal and a ledger or their equivalents. Provided ,however, that those whose quarterly sales, earnings, receipts, or output do not exceed Five Thousand Pesos (Php5,000.00),shall keep and use a simplified set of bookkeeping records duly authorized by the DOF Secretary, herein all transactions on sales and purchases are shown, and from which all taxes due the government may readily and accurately be ascertained and determined any time of the year. Provided further, that in the case of persons or entities whose gross quarterly sales, earnings, receipts or output exceed Twenty-Five Thousand Pesos (Php25,000.00),shall have their books of accounts audited and examined yearly by independent Certified Public Accountants, and their sworn statement of sales, earnings, receipts output are accompanied by certified statements, schedules, listings of income-producing properties, the corresponding income there from, and other relevant statements. (b) Penal Provision . Any Certified Public Accountant employed to examine and audit books of account of taxpayers under sub-section (a) hereof, or any person under his direction, who willfully falsifies statements bearing on any examination or audit, or renders a report, including exhibits, statements, schedules or other forms of accountancy work, which has not been verified by him personally or under his supervision, or by a member of his firm, or by a member of his staff, in accordance with sound auditing practices, or certifies statements of a business enterprise containing an essential misstatement of fact or omission, in respect of the transactions of his client, or who not being an independent Certified Public Accountant, examines and audits books of taxpayers, or any person who offers any taxpayer to use wrong accounting or book keeping records shall be punished by a fine of not exceeding Five Thousand Pesos (Php5,000.00), or imprisonment of not more than six (6) months, or both. If the offender is a Certified Public Accountant, upon conviction, his certificate as a Certified Public Accountant shall be recommended for revocation or cancellation. In the case of foreigners, conviction under this Code shall constitute a ground for recommending deportation. SECTION 7I.04. Subsidiary Books . All persons or entities keeping the books of accounts mentioned in the preceding section may, at their option, keep subsidiary books as the needs of their business may require. Provided ,that were such subsidiary books are kept, they shall form part of the accounting system of the taxpayer, and shall be subject to the same rules and regulations as to their keeping, translation, production and inspection, as are applicable to the journal and the ledger. SECTION 7I.05. Sales and Purchases Book . Among the subsidiary records that a person or entity shall keep are the sales book, which shall contain records of sales and receipts during the year, and a purchase book which shall contain records of all purchases of stock in trade during the year. Entries in the purchase book shall be supported by receipts or sales/commercial invoice or advice issued by the supplier. SECTION 7I.06. List of Suppliers, Their Address, and Sales Made in the Province . It shall be the duty of any business establishment, through its owner, operator, manager or president, to submit inventory of stock in trade, and a list of its suppliers to the Provincial Treasurer, and if required by the latter, during the renewal of permit and/or license in January. Provided ,however, that the list of suppliers shall include their complete addresses and amount of sales made to the particular business establishment. Failure to furnish the Provincial Treasurer with the above-mentioned list or information, or inventory of stock in trade shall be punished by a fine not exceeding Five Thousand Pesos (Php5,000.00),or imprisonment of not more than six (6) months, or both. SECTION 7I.07. Language in Which Books Are to be Kept . All such persons or entities shall keep the books or records mentioned in Section 71.03, Section 71.04, and Section 71.05 hereof in Filipino or English. SECTION 7I.08. Preservation of Books of Accounts and Other Accounting Records . Notwithstanding kindred provisions applicable to specific chapters, all books, including the subsidiary books and other accounting records of persons or entities, shall be preserved by them for a period beginning from the last entry in each book, until the last day prescribed within which the Provincial Treasurer is authorized to make a tax assessment. The said books and records shall be subject to examination and inspection by the Provincial Treasurer. Provided ,that for local taxation purposes, such examination and inspection shall be made only once in a taxable year or period, except in the following cases: (a) Fraud, irregularity or mistakes as determined by the Provincial Treasurer; (b) The taxpayer requests reinvestigation; (c) Verification of compliance with local tax laws and regulations; (d) Verification of tax liabilities; and (e) In the exercise of the Provincial Treasurer's power under RA 7160 to obtain information from other persons, in which case, another separate examination and inspection may be made. Examination and inspection of books of accounts and other accounting records, shall be done in the taxpayer's office or place of business, or in the office of the Provincial Treasurer. All persons or entities that retire from business, shall within ten (10) days from the date of retirement, or within such period of time as may be allowed by the Provincial Treasurer in special cases, submit their books of account, including the subsidiary books and other accounting records to the Provincial Treasurer or any of his deputies, for examination, after which they shall be returned; persons or entities contemplating dissolution must notify the Provincial Treasurer, and shall not be dissolved until cleared of any tax liability. The Provincial Legal Officer shall aid and assist the Provincial Treasurer in the institution of any legal representation or action to carry out the inspection or examination under this article. SECTION 7I.09. Support of Other National Government Agencies . National government agencies shall lend support to the Province's tax collection efforts by requiring local tax clearance issued by the Provincial Treasurer before the issuance of documents, authority permit and/or license to operate business or in the exercise of profession. ARTICLE J Civil Remedies for Collection of Revenue SECTION 7J.01. Provincial Government's Lien . Local taxes, fees or charges, and other revenue constitute a lien, superior to all liens, charges or encumbrances in favor of any person, enforceable by appropriate administrative or judicial action, not only upon any property or rights therein, which may be subject to the lien, but also upon property used in business, trade or profession, with respect to which the lien is imposed. The lien may only be extinguished upon full payment of the delinquent taxes, fees or charges, including related penalties, interests and surcharges. SECTION 7J.02. Civil Remedies . The civil remedies for the collection of local taxes, fees or charges, and related surcharges and interest resulting from delinquency shall be: (a) By administrative action by way of distraint of goods, chattels, or effects, and other personal property of whatever character, including stocks and other securities, debts, credits, bank accounts, and interest in and rights to personal property, and by levy upon real property and interest in or rights to real property; and (b) By judicial action. Either of these remedies, or all may be pursued concurrently or simultaneously. SECTION 7J.03. Distraint of Personal Property . The remedy by distraint shall proceed as follows: (a) Seizure . Upon failure of the person owing any local tax, fee or charge to pay the same at the time required, the Provincial Treasurer or his deputy may, upon written notice, seize or confiscate any personal property belonging to that person or any personal property subject to the lien, in sufficient quantity to satisfy the tax, fee or charge in question, together with any increment thereto incident to delinquency and the expenses of seizure. In such case, the Provincial Treasurer or his deputy, shall issue a duly authenticated certificate based on the records of his office, showing the fact of delinquency and the amount of the tax, fee or charge, including related surcharge and interest due. Such certificate shall serve as sufficient warrant for the distraint of personal property, subject to the taxpayer's right to claim exemptions under the provisions of this Code and other existing laws. Distrained personal property shall be sold at public auction in the manner herein provided for. SaCIDT (b) Accounting of Distraint of Goods . The officer executing the distraint shall make or cause to be made an account of the goods, chattels or effect distrained, a copy of which, signed by himself, shall be left either with the owner or person from whose possession the goods, chattels or effects are taken, or at the dwelling or place of business of such person, and with someone of suitable age and discretion, to which list shall be added a statement of the sum demanded and a note of the time and place of sale. (c) Publication . The officer shall forthwith cause a notification to be exhibited in not less than three (3) public and conspicuous places in the Province, 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 shall be at the office of the Provincial Governor. (d) Release of Distraint Property upon Payment Prior to Sale . Distraint property shall be released, if at any time prior to the consummation of the sale, all the proper charges are paid to the officer conducting the sale. (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 distraint 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 and twenty (120) days from the date of distraint, the same shall be considered as sold to the Province 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. Said committee on appraisal shall be composed of the Provincial Treasurer as chairman, with a representative of the Commission on Audit and Provincial Assessor, as members. (f) Disposition of Proceeds . The proceeds of the sale shall be applied to satisfy the tax, including surcharge and interest, and other penalties incident to delinquency, and the expenses of the distraint and sale. The balance over and above what is required to pay the entire claim shall be returned to the owner of the property sold. The expenses chargeable upon the seizure and sale shall embrace only the actual expenses of seizure and preservation of the property pending the sale, and no charge shall be imposed for the services of the local officer or his 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. SECTION 7J.04. Levy on Real Property . After the expiration of the time required to pay the delinquent tax, fee or charge, 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 Treasurer, shall prepare a duly authenticated certificate showing the name of the taxpayer and the amount of the tax, fee or charge. Said certificate shall operate with the force of all legal execution throughout the Republic of Philippines. Levy shall be effected by writing upon said certificate the description of the property upon which levy is made. At the same time, written notice of the levy shall be mailed to, or served upon, the Provincial Assessor and the Registry of Deeds, who shall annotate the levy on the tax declaration and certificate of title of the property, respectively, and the delinquent taxpayer, or if he be absent from the Philippines, to his agent or the manager of the business in respect to which the liability arose, or if there be none, to the occupant of the property in question. In the case the levy on real property is not issued before or simultaneously with the warrant of distraint on personal property, and the personal property of the taxpayer is not sufficient to satisfy his delinquency, the Provincial Treasurer, shall within thirty (30) days after execution of the distraint, proceed with the levy on the taxpayer's real property. A report on any levy shall, within ten (10) days after receipt of the warrant, be submitted by the levying officer to the Sangguniang Panlalawigan. SECTION 7J.05. Advertisement and Sale . Within thirty (30) days after levy, the Provincial 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 Iloilo Provincial Capitol, and in a public and conspicuous place in the Barangay where the real property is located, and by publication once a week for three (3) weeks in a newspaper of general circulation in the Province. The advertisement shall contain the amount of taxes, fees or charges, including related surcharges, interest 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 or charges, including related surcharges, interest and penalties. If he fails to do so, the sale shall proceed and shall be held either at the main entrance of the Iloilo Provincial Capitol or on the property to be sold, or at any other place as determined by the Provincial Treasurer conducting the sale and specified in the notice of sale. Within thirty (30) days after the sale, the Provincial Treasurer or his deputy, shall make a report of the sale to the Sangguniang Panlalawigan, and which shall form part of his records. After the consultation with the Sangguniang Panlalawigan, the Provincial Treasurer shall make and deliver to the purchaser a certificate of sale, showing the proceedings of the sale, describing the property sold, stating the name of the purchaser and setting out the exact amount of all taxes, fees, or charges including related surcharges, and interest or penalties. Provided ,however, that any excess in the proceeds of the sale over the claim and cost of sales shall be turned over to the owner of the property. The Provincial Treasurer may advance from his tax campaign funds or any funds available in his office, appropriations or saving in an amount sufficient to defray the cost of collection by means provided for in this Code, including preservation or transportation expenses in case of personal and real property, including improvements thereon. SECTION 7J.06. Redemption of Property Sold . Within one (1) year from the date of sale, the delinquent taxpayer or his representative shall have the right to redeem the property, upon payment to the Provincial Treasurer of the total amount of taxes, fees or charges, including related surcharges, interest and 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 Treasurer or his deputy. The Provincial Treasurer or his deputy, upon surrender by the purchaser of the certificate of sale previously issued to him, shall forthwith return to the latter the entire purchase price paid by him, plus the interest of not more than two percent (2%) per month herein provided for; the portion of the cost of sale and other legitimate expenses incurred by him, and said property thereafter shall be free from the lien of such taxes, fees or charges, including surcharges, interest and penalties. The owner shall not, however, be deprived of the possession of said property and shall be entitled to the rentals and other income thereof until the expiration of the time allowed for its redemption. SECTION 7J.07. Final Deed to Purchaser . In case the taxpayer fails to redeem the property, as provided herein, the Provincial Treasurer shall execute a deed conveying to the purchaser so much of the property as has been sold, free from liens of any taxes, fees, charges, including related surcharges, interests and penalties. The deed shall succinctly recite all the proceedings upon which the validity of the sale depends. SECTION 7J.08. Purchase of Property by the Province 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, including related surcharges, interest, or penalties and costs, the Provincial Treasurer conducting the sale, shall purchase the property in behalf of the Province to satisfy the claim, and within two (2) days thereafter, shall make a report of his proceedings, which shall be reflected upon the records of his office. It shall be the duty of the Registry of Deeds concerned, upon registration with his office of any such declaration of forfeiture to transfer the title of the forfeited property to the Province, without the necessity of an order from a competent court. Within one (1) year from the date of such forfeiture, the taxpayer or any of his representative, may redeem the property by paying to the Provincial Treasurer the full amount of the taxes, fees or charges, including related surcharges, interest, or penalties, and the costs of sale. If the property is not redeemed as provided herein, the ownership thereof shall be fully vested in the Province. SECTION 7J.09. Resale of Real Estate Taken for Taxes, Fees or Charges . The Sangguniang Panlalawigan may, by 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 Province. SECTION 7J.10. Collection of Delinquent Taxes, Fees or Charges or Other Revenue through Judicial Action . The Province may enforce the collection of delinquent taxes, fees, charges, or other revenue by civil action in any court of competent jurisdiction. The civil action shall be filed by the Provincial Treasurer within the period prescribed by this Code. SECTION 7J.11. Further Distraint of Levy . The remedies by distraint and levy may be repeated if necessary until the full amount due, including all expenses, is collected. SECTION 7J.12. Personal Property Exempt from Distraint or Levy . The following property shall be exempt from distraint and levy, attachment or execution thereof for delinquency in the payment of any local tax, fee or charge, including the related surcharges, interest and penalties: (a) Tools and the implement 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 necessities, clothing, and that of his family; (d) Household furniture and utensils necessary for housekeeping, and used for that purpose by the delinquent taxpayer, such as he may select, of a value not exceeding Ten Thousand Pesos (Php10,000.00); (e) Provision, including crops actually provided for individual or family use sufficient for four (4) months; (f) The professional libraries of doctors, engineer, lawyers, and other professions under Chapter VI of this Code; (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 a house or improvement of any real property. ARTICLE K Penalties and Interest SECTION 7K.01. General Provisions . In addition to the taxes, such interest, penalties and surcharges shall be collected with such taxes, fees or charges imposed in this Code, and in the manner, and as part of the tax, fee or charge. SECTION 7K.02. Civil Penalties . (a) There shall be imposed, in addition to the tax required to be paid, penalty equivalent to twenty-five percent (25%) of the amount due, in the following cases: (1) Failure to file any sworn statement required under this Code or its regulations, on the date prescribed; (2) Failure to pay the tax within the time prescribed for its payment; or (3) Failure to pay the full amount of tax shown on any return or sworn statement, as required to be filed under the provisions of this Code or its regulations, or the full amount of tax due for which no return is required to be filed, on or before the date prescribed for its payment. (b) In case of willful neglect to file the sworn statement or return within the period prescribed by this Code or its regulations, or in case a false or fraudulent return is willfully made, the penalty to be imposed shall be fifty percent (50%) of the tax, in case any payment has been made on the basis of such return before the discovery of the falsity or fraud. cHECAS (c) The penalties imposed herein shall form part of the tax and the entire amount shall be subject to interest as prescribed in this Code. SECTION 7K.03. Interest in General . (a) There shall be assessed and collected on unpaid amount of tax, interest at the rate of two (2%) percent per month not exceeding thirty-six (36) months from the date prescribed for payment until the amount is fully paid. (b) Deficiency Interest Any deficiency in the payment of the tax due, shall be subject to the interest prescribed in paragraph (a) hereof, which interest shall be assessed and collected from the prescribed date for its payment until the full payment thereof. (c) Delinquency Interest in case of failure to pay : (1) the amount of the tax due on any required date to be paid; (2) the amount of the tax due for which no sworn statement is required; or (3) a deficiency tax, or any surcharge or interest thereon, on the date due appearing in the notice and demand of the Provincial Treasurer, there shall be assessed and collected, on the unpaid amount of two percent (2%) interest per month, which interest shall form part of the tax. (d) Interest on Extended Payment If any person required to pay the tax is qualified, and elects to pay the tax on installment under the provisions of this Code, but fails to pay the tax or any installment hereof, or any part of such amount of installment on or before the date prescribed for its payment, or where the Provincial Treasurer has authorized an extension of time within which to pay a tax or any part thereof, there shall be assessed and shall be collected interest at the rate of two percent (2%) per month or fraction thereof on the tax or deficiency tax, or any part thereof unpaid, from the date of notice and demand until it is paid, but not more than thirty-six (36) months. SECTION 7K.04. Failure to File Certain Information . In case of failure to file an information required by this Code or by the Provincial Treasurer, and such failure is due to reasonable cause and not to willful neglect, upon notice and demand by the Provincial Treasurer, there shall be paid by the person failing to file such information, One Thousand Pesos (Php1,000.00) for each failure. Provided ,however, that the aggregate amount to be imposed for all such failure to file during a calendar year, shall not exceed Five Thousand Pesos (Php5,000.00). SECTION 7K.05. Declaration of Real Property . There is hereby imposed a fine to the owner or administrator of the real property, for failure to file within the prescribed period, the sworn statement declaring the true and current fair market value of real property under Section 202 of RA 7160, as follows: (a) A standard fine of Fifty Pesos (Php50.00),if the sworn declaration is filed within thirty (30) days from the deadline. (b) If the sworn declaration is not filed by the person concerned within thirty days (30) from the deadline, a fine equivalent to one-half (1/2) of one percent (1%) of the entire assessed value of his property or properties located in the Province, in addition to the standard fine prescribed. Provided, however, that the standard and additional fines together, shall in no case be less than One Hundred Pesos (Php100.00),nor more than Two Thousand Pesos (Php2,000.00). (c) The proceeds of the fines thus collected shall accrue to the special trust fund of the Province and the municipality where the property is located with fifty percent (50%) share for the Province of Iloilo and fifty percent (50%). (d) Share for the said municipality. The provincial share proceeds shall be equally shared by the offices of the Provincial Assessor and the Provincial Treasurer for the special projects on real property assessment and collection activities. The fines herein imposed shall be paid to the Provincial Treasurer upon certification of the true and current fair market value be paid to the Provincial Assessor. SECTION 7K.06. Failure of Accountable Officer or Employee to Collect or Remit Tax . Any officer or employee required to collect, withhold account for and/or remit any tax, who fails to perform such function, shall be liable to penalty equal to the total amount of the tax involved. ARTICLE L Penal Provisions SECTION 7L.01. Penalties for Violation of Tax Ordinances . (a) Any person or persons who violates any of the provisions of this Ordinance or the rules or regulations promulgated by authority of this Ordinance shall, upon conviction, be punished by a fine of not less than One Thousand Pesos (Php1,000.00) nor more than Five Thousand Pesos (Php5,000.00),or imprisonment of not less than one (1) month nor more than six (6) months, or both, at the discretion of the court. If the violation is committed by any juridical entity, the president, general manager, or the individual entrusted with the administration thereof at the time of the commission of the violation shall be held responsible or liable therefore. Punishment by fine or imprisonment as herein provided for, shall not relieve the offender from the payment of the tax, fee or charge imposed under this ordinance. (b) Any person convicted of a crime penalized by this Code, shall in addition to being liable for the payment of the tax, penalties, interests and surcharges, be subject to the corresponding penal provisions in this Code. Provided , that the payment of the tax due after apprehension, shall not constitute a valid defense in any prosecution for the violation of any provision of this Code, or any action for the forfeiture of untaxed articles. (c) Any person who willfully aids or abets in the commission of a crime penalized under this Code, or who causes the commission of any such offense by another, shall be liable in the same manner as the principal. (d) If the offender is not a citizen of the Republic of the Philippines, he shall be recommended by the Provincial Treasurer for deportation, immediately after serving the sentence, without further proceedings for deportation. If the offender is a public officer or employee, the maximum penalty prescribed for the offense shall be imposed, and in addition, he shall be recommended for dismissal from public office. If the offender is a Certified Public Accountant, his certificate as a Certified Public Accountant shall, upon conviction, be automatically recommended for revocation or cancellation. (e) In the case of corporation, partnership or association, the penalty shall be imposed on the director, officer, or employee responsible for the violation. SECTION 7L.02. Penalty for Second and Subsequent Offenses . In the case of subsequent violation, the maximum of the penalty prescribed for the offense shall be imposed, and the permit and/or license revoked. SECTION 7L.03. Violations Committed by Government Enforcement Officers . Any official or employee of the Province charged with the enforcement of the provisions of this Code, who is guilty of any of the offenses herein below specified, shall upon conviction, be fined in a sum of not more than Five Thousand Pesos (Php5,000.00), or imprisoned for not more than six (6) months or both: (a) Those guilty of extortion or willful oppression through the use of his office; (b) Those who knowingly demand other or greater sums than are authorized by law, or receive any fees, compensation or reward, for the performance of any duty; (c) Those who willfully neglect to give receipts required for any sum collected in the performance of duty, or who willfully neglect to perform any other duties enjoined by law; (d) Those who conspire or collude with others to violate the provisions of this Code; (e) Those who by neglect or design permit the violation of the law by any other person; (f) Those who made or sign any false entry or entries in any books, or make or sign any false certificate or return; (g) Those who allow, or conspire or collude with another, to allow the unauthorized retrieval, withdrawal or recall of any return, statement or declaration, after the same has been officially received by the Provincial Treasurer; (h) Those who having knowledge or information of a violation of this Code, or of any fraud committed on the revenues collectible by the Provincial Treasurer, or fail to report such knowledge or information to their superior officer, or to report as otherwise required by law; and (i) Those who, without authority of law, demand or accept or attempt to collect, directly or indirectly, as payment or otherwise of any sum of money, or other thing of value for the compromise, adjustment, or settlement of any charge or complaint for any violation or alleged violation of this Code. SECTION 7L.04. Declaration under Penalties of Perjury . Any declaration, return and other statement required under this Code, shall, in lieu of an oath, contain a written statement that they are made under the penalties of perjury. Any person who willfully files a declaration, return or statement containing information which is not true and correct as to any material matter shall, upon conviction, be imprisoned for not more than six (6) months, or fined not more than Five Thousand Pesos (Php5,000.00), or both. SECTION 7L.05. Failure to Pay Tax, Files Return, Keeps Record and Supply Information . Any person required under this Code or by regulations promulgated hereunder, who willfully fails to pay such tax, fees or charges hereunder, make such return, keep such records, or supply such information, or withhold or remit taxes withheld, at the time required by law or regulations, shall in addition to other penalties provided by law, upon conviction thereof, be fined not more than Five Thousand Pesos (Php5,000.00), or imprisoned for not more than six (6) months, or both. Any person who attempts to make it appear for any reason that he or another has in fact filed a return or statement, or actually files a return or statement after securing the official receiving seal or stamp of receipt of the Provincial Treasurer where the same was actually filed, be fined not exceeding Five Thousand Pesos (Php5,000.00) or imprisoned for not more than six (6) months, or both. SECTION 7L.06. Failure to Obey Summons . Any person who, being duly summoned by the Provincial Treasurer to appear to testify, or to appear and produce books of accounts, records, memoranda, or other papers, or to furnish information as required under the pertinent provisions of this Code, neglects to appear or produce such books of accounts, records, memoranda, or other papers, or to furnish such information before or to the Provincial Treasurer, shall be fined not more than Five Thousand Pesos (Php5,000.00) or imprisoned for not more than six (6) months or both. SECTION 7L.07. Attempt to Evade or Defeat Tax . Any person who wilfully attempts in any manner to evade or defeat any tax, fee or charge imposed under this Code, shall be fined not more than Five Thousand Pesos (Php5,000.00) or imprisoned for six (6) months, or both. SECTION 7L.08. Unlawful Pursuit of Business . Any person who carries on any business without paying the required tax, or obtaining the required permit and/or license, shall be fined not less than One Thousand Pesos (Php1,000.00),but not more than Five Thousand Pesos (Php5,000.00),or imprisoned for not less than one (1) month, but not more than six (6) months, or both. SECTION 7L.09. Failure or Refusal to Issue Receipts or Sales/Commercial Invoices, Violations Related to the Printing Thereof, and Other Violations . (a) Any person who, being required to issue receipts or sales/commercial invoices, fails or refuses to issue such sales/commercial invoices, issues receipts or sales/commercial invoices that do not truly reflect and/or contain all the information required to be contained therein, or uses multiple or double receipts or invoices or amusement tickets, shall be fined not less than One Thousand Pesos (Php1,000.00),but not more than Five Thousand Pesos (Php5,000.00),or imprisoned for not more than six (6) months, or both; AHDacC (b) Any person who commits any of the acts enumerated hereunder, shall be penalized in the same manner, provided for in the preceding paragraph: (1) Prints or issues amusement tickets without authority from the Provincial Treasurer; (2) Prints or issues double or multiple sets of amusement tickets; (3) Prints or issues unnumbered amusement tickets; and (4) Issues recycled or unregistered admission tickets. SECTION 7L.10. Government Agents Delaying Assessment of Real Property and Assessment Appeals . Any official of the Province who intentionally and deliberately delays the assessment of real property, or the filing or any appeal against its assessment, shall be punished by a fine of not less than One Thousand Pesos (Php1,000.00),but not more than Five Thousand Pesos (Php5,000.00),or by imprisonment of not less than one (1) month, but not more than six (6) months, or both. SECTION 7L.11. Omission of Property from Assessment or Tax Rolls by Officers and Other Acts . Any officer of the Province charged with duty of assessing real property, who willfully fails to assess, or who intentionally omits from the assessment or tax roll any real property, which he knows to be taxable, or who willfully or who intentionally violates or fails to perform any duty imposed upon him by law relating to the assessment of taxable real property, shall be punished by a fine of not less than One Thousand Pesos (Php1,000.00),but not more than Five Thousand Pesos (Php5,000.00),or by imprisonment of not less than one (1) month, but not more than six (6) months, or both. The same penalty shall be imposed on any officer of the Province charged with the duty of collecting the tax due on real property, who willfully or negligently fails to collect the tax, and institute the necessary proceedings for the collection of the same. Any other officer of the Province required by this Code to perform acts relating to the administration of the real property tax or to assist the Provincial Assessor or Provincial Treasurer in such administration, who willfully fails to discharge such duties, shall be punished by a fine of not less than One Thousand Pesos (Php1,000.00), but not more than Five Thousand Pesos (Php5,000.00), or imprisonment of not less than one (1) month, but not more than six (6) months, or both. SECTION 7L.12. Penalty for Failure to Issue and Execute Warrant of Distraint . Any official or employee under the Provincial Treasurer, who fails to issue or execute the warrant of distraint or levy after the expiration of the time prescribed in this Code, or who is found guilty of abusing the exercise thereof, shall be automatically dismissed from the service. SECTION 7L.13. Penalty for Selling, Transferring, Encumbering, or Any Way Disposing of Property Placed under Constructive Distraint . Any taxpayer whose property has been placed under constructive distraint by the Provincial Treasurer who sells, transfers, encumbers or any way disposes of said property, or any part thereof, without the knowledge and consent of the Provincial Treasurer, upon conviction for each act or omission be fined in a sum of not less than twice the value of the property sold, encumbered or disposed of, but not more than Five Thousand Pesos (Php5,000.00) or punished with imprisonment for not more than six (6) months, or both. SECTION 7L.14. Penalty for Failure to Issue and Execute Warrant of Levy . The Provincial Treasurer or his deputy who fails to issue or execute the warrant of levy, within one (1) year from the time the tax becomes delinquent, or within thirty (30) days from the date of the issuance thereof, or who is found guilty of abusing the exercise thereof shall be dismissed from the service. SECTION 7L.15. Failure to Surrender Property under Distraint and Levy . Any person having in his possession, or under his control any property or right to property, upon which a warrant of constructive distraint or of actual distraint and levy has been issued shall, upon demand by the Provincial Treasurer or any of his deputies executing such warrant, surrender such property or right to property to the Provincial Treasurer or any of his deputies, unless such property or right is, at the time of such demand, subject to an attachment or execution under any judicial process. Anyone who fails or refuses to surrender any such property or right shall be liable in his own person and estate to the Province in a sum equal to the value of the property or right not so surrendered, but not exceeding the amount of the taxes, including penalties and interest, for the collection of which such warrant has been issued, together with costs and interest if any, from the date of such warrant. In addition, such person, shall be fined in a sum of not more than Five Thousand Pesos (Php5,000.00),or imprisoned for a term not more than six (6) months, or both. SECTION 7L.16. Failure to Dispose of Delinquent Real Property at Public Auction . The Provincial Treasurer or his deputy who fails to dispose of delinquent real property at public auction, in compliance with the pertinent provisions of this Code, and any other officer or employee, whose acts hinder the prompt disposition of delinquent real property at public auction, shall be fined not less than One Thousand Pesos (Php1,000.00), but not more than Five Thousand Pesos (Php5,000.00), or imprisonment of not more than six (6) months, or both. SECTION 7L.17. Confiscation and Forfeiture of the Proceeds or Instruments of Crime . In addition to the penalty imposed for the violation of the provisions of this Code, the same shall carry with it the confiscation and forfeiture in favor of the Province of the proceeds of the crime or value of the goods, and the instruments or tools used in the illicit act belonging to a third person. Provided ,that the same shall be confiscated and forfeited in favor of the Province, after due notice and hearing in a separate proceeding in favor of the government, if such third person leased, let, chartered, or allowed the use of the instrument or tools to the offender. Provided further ,that property of common carriers shall not be subject to forfeiture when used in the transaction of their business as such common carrier, unless the owner or operator of said common carrier was, at the time of the illegal act, a consenting party or privy thereto, without the prejudice to the owner's right of the recovery against the offender in a civil or criminal action. Articles which are not subject of lawful commerce shall be destroyed. SECTION 7L.18. Penal Liability Related to Books of Account . (a) Any independent Certified Public Accountant engaged to examine and audit books of account of taxpayers, any person, bookkeeper, or business agent or employee under his direction, who: (1) Wilfully falsifies any report or statement bearing on any examination or audit, or renders a report, including exhibits, statements, schedules or other forms of accountancy work which has not been verified by him personally, or under his supervision, or by a member of his firm, or by a member of his staff, in accordance with sound auditing practices; or (2) Certifies financial statements of a business enterprise containing essential misstatements of facts or omissions, in respect of the transaction and income of his client; shall be punished by a fine of not more than Five Thousand Pesos (Php5,000.00),or imprisonment of not more than six (6) months; (b) Any person who: (1) Not being an independent Certified Public Accountant, examines and audits books of account of taxpayers; (2) Offers to sign and certify statements without audit; (3) Offers any taxpayer the use of accounting and book keeping records, for local tax purposes, not in the conformity with the requirements prescribed in this Code or regulations promulgated hereunder; (4) Knowingly makes any false entry, or enters any false or fictitious name in the books of account or records; (5) Keeps two (2) or more sets of such books of account or records; (6) Fails to keep books of account or records in Filipino or English; shall be punished by a fine of not more than Five Thousand Pesos (Php5,000.00),or by imprisonment of not more than six (6) months, or both. ARTICLE M Special Provisions SECTION 7M.01. Administrative Authority of the Provincial Treasurer . The Provincial Treasurer, shall determine from time to time, for purposes of recommending to the Sangguniang Panlalawigan, once every five (5) years, the necessity of revising any of the rates of taxes, fees or charges in this Code. The Provincial Treasurer shall also promulgate, from time to time, such rules and regulations, subject to the approval of the Sangguniang Panlalawigan, as may be necessary in the effective implementation of any provision of this Code. SECTION 7M.02. Tax Base . In the study and determination of the provincial tax base, and the use for its adoption or adjustment of the tax rates, pursuant to the immediately preceding section, and as authorized by Section 191 of RA 7160, the Provincial Treasurer shall organize and conduct socio-economic profile survey in coordination with the Barangay Treasurers, and other barangay officials. Data gathered in the survey shall form part of the tax information system required under Section 470 (d) of RA 7160. SECTION 7M.03. Public Dissemination of Provincial and Barangay Tax Ordinances . Copies of all provincial and barangay tax ordinance and revenue measures shall be furnished to the Provincial and Barangay Treasurer, for public administration. Provided ,however, that in the case of provincial tax ordinance or revenue measures, the secretary of the Sangguniang Panlalawigan shall, within ten (10) days after their approval, furnish the Provincial Treasurer certified true copies of all such tax ordinances or measures for publication in full for three (3) consecutive days in a newspaper of local circulation, as part of the provincial tax information system. CHAPTER VIII Final Provisions ARTICLE A Repealing, Separability and Effectivity Clauses SECTION 8A.01. Repealing Clause . All ordinances, executive orders, resolutions and/or administrative regulations, or part or parts thereof which are inconsistent herewith are hereby repealed and/or modified accordingly. SECTION 8A.02. Separability Clause . If for any reason, any provision of this Ordinance shall be held to be unconstitutional or invalid, no other provision hereof shall be affected thereby. SECTION 8A.03. Effectivity Clause . This ordinance shall take effect, pursuant to Article 276 of the Implementing Rules and Regulations of RA 7160. RESOLVED FURTHER ,to furnish copies of this Ordinance to the Honorable Governor Arthur D. Defensor, Sr.,the Offices of the Provincial Treasurer, the Provincial Legal Officer, the Provincial Accountant, the Provincial Budget Officer, the Provincial Auditor, the Provincial Assessor, the Provincial Environment and Natural Resources Officer, the Provincial Health Officer, the Provincial General Services Officer, the Provincial Engineer, the Provincial Veterinarian, the Hospital Management Officer, all Chiefs of Provincial and District Hospitals, the Head of the Iloilo Provincial Capitol Clinic, the Chairman of the Bids and Awards Committee, the Head of the Provincial Equipment Pool, the Head of the Iloilo Sports Development and Management Office, all Municipal Mayors, all Municipal Treasurers, all of the Province of Iloilo, for their information and reference. IDSEAH APPROVED. I HEREBY CERTIFY to the correctness of the above-quoted Resolution. ATTY. RAUL S. TIOSAYCO, JR. Secretary to the Sanggunian CONCURRED BY: LORENZ R. DEFENSOR Floor Leader ATTESTED BY: CHRISTINE "TINGTING" S. GARIN Presiding Officer APPROVED: ARTHUR D. DEFENSOR, SR. Governor