Revenue Code of Kalookan City

January 5, 1993 ORDINANCE NO. 140-92 (Proposed Ordinance No. 0471) REVENUE CODE OF KALOOKAN CITY WHEREAS, the efficient and effective implementation of the City's development plans, the devolution of certain functions and personnel, and the delivery of basic services, requires adequate resources to sustain and accelerate the City's development growth; WHEREAS, the Revenue Code being utilized by the City of Kalookan continues to be based mainly on Ordinance No. 03, Series of 1982, as amended, and the same being based on 1982 values is now woefully inadequate; WHEREAS, the Local Government Code of 1991 (R.A. 7160) mandates that local government units should now implement ordinances to generate and mobilize resources in order that the quality of life of the City's residents can be improved and a truly economically sound and progressive community could finally be realized; WHEREAS, there is therefore, a compelling need to update and adapt the City's sources of revenue to the current situation, based on a system of progressive and equitable taxation, fees and charges; NOW, THEREFORE, BE IT ORDAINED by the Sangguniang Panlungsod of Kalookan, Metro Manila, pursuant to R.A. 7160, and other laws that: TITLE I General Provisions CHAPTER 1 The Code: Policy and Interpretation SECTION 1. Title . This Ordinance shall be known and cited as the Revenue Code of the City of Kalookan, Metro Manila. SECTION 2. Scope . This Code shall govern and levy, assessment and collection of taxes, fees, charges, and other impositions within the jurisdiction of the City of Kalookan. SECTION 3. Declaration of Policy . a) It is hereby declared the policy of the City that the levy of taxes, fees, charges, and other impositions shall be equitable, progressive, and as far as practicable, based on the taxpayers ability to pay; b) It is likewise the policy of the City that taxes on real property shall be based on appraisal at its current and fair market values classified for assessment purposes on the basis of actual use; c) It is likewise the policy of the City that the assessment and collection of taxes shall at all times endeavor to be efficient and fair, with a minimum of red tape through relatively simple process for the mutual understanding of its people and government. SECTION 4. Rules and Interpretation . In construing the provisions of this code, the following rules of constructions shall be observed unless inconsistent with the manifest intent of the provisions or when applied would lead to absorb or highly improbable results. a) General Rule All words and phrases shall be construed and understood according to the common and approval usage of the language, but 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 singular number shall extend to both male and female. Every word importing the singular number shall extend and 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; c) Reasonable Time In all cases where an act is required to be done within reasonable time, the time shall be deemed to mean such period as may be necessary for the prompt performance of the act; d) Computation of Time The time within an act is to be done as provided in this Code or any rule or regulation issued pursuant to the provisions thereof, when expressed in days, shall be computed by excluding the last day except when the last day falls on a Sunday or holiday, in which case, the same shall be excluded in the computation and the next business day shall be considered the last day; e) References All references to Title, Chapter and Sections or to the Title, Chapter, and Sections of this Code unless otherwise specified; f ) Conflicting Provisions of Chapter If the provisions of different chapters conflict with or contravene each other, the provisions of each chapter shall prevail as to all specific matters and questions involved thereon; g) Conflicting Provisions of Sections If the provision of different sections in the same chapter conflict with each other, the provisions of the section which is last in point of sequence shall prevail. TITLE II Real Property Taxation CHAPTER 2 Scope and Definition of Terms SECTION 5. Scope . This title shall cover the administration, appraisal, assessment, levy and collection of real property taxes. SECTION 6. Fundamental Principles . The appraisal, assessment, levy, and collection of real property tax shall be governed by the following fundamental principles: a) Real property shall be appraised at its current and fair market value; b) Real property shall be classified for assessment purposes on the basis of its actual use; c) Real property shall be assessed on the basis of a uniform classification. SECTION 7. Definitions . When used in this Title: a) " Acquisition Cost " for newly-acquired machinery not depreciated and appraised within the year of its purchase, refers to the actual cost of the machinery to its present owner, plus the cost of transportation, handling, and installation at the present site; b) " Actual Use " refers to the purpose for which the property is principally or predominantly utilized by the person in possession thereof; c) " Ad Valorem Tax " is a levy on real property determined on the basis of a fixed proportion of the value of the property; d) " Agricultural Land " is land devoted principally to the planting of trees, raising of crops, livestock and poultry, dairying, salt making, inland fishing and similar aqua-cultural activities, and other agricultural activities, and is not classified as mineral, timber, residential, commercial or industrial land; e) " Appraisal " is the act or process of determining the value of property as of a specific date for a specific purpose; f ) " 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; g) " Assessment Level " is the percentage applied to the fair market value to determine the taxable value of the property; h) " Assessed Value " is the fair market value of the real property multiplied by the assessment level. It is synonymous to taxable value; i) " Commercial Land " is land devoted principally for the object of profit and is not classified as agricultural, industrial, mineral, timber, or residential land; j) " Depreciated Value " is the value remaining after deducting depreciated from the acquisition cost; k) " Economic Life " is the estimated period over which it is anticipated that a machinery or equipment may be profitably utilized; l) " Fair Market Value " is the price which a property may be sold by a seller who is not compelled to sell and brought by a buyer who is not compelled to buy; m) " Improvement " is a valuable addition made to a property 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 new or further purposes; n) " Industrial Land " is land devoted principally to industrial activity as capital investment and is not classified as agricultural, commercial, timber, mineral or residential land; o) " 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 service 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; p) " Mineral Lands " are lands in which minerals, metallic or non-metallic, exist in sufficient quantity or grade to justify the necessary expenditures to extract and utilize such materials; q) " Reassessment " is the assignment of new assessed values to property particularly real estate, as the result of a general, partial or individual reappraisal of the property; r) " Remaining Economic Life " is the period of time expressed in years from the date of appraisal to the date when the machinery becomes valueless; s) " Remaining Value " is the value corresponding to the remaining useful life of the machinery; t) " Replacement or Reproduction Cost " is the cost that would be incurred on the basis of current prices, in acquiring an equally desirable substitute property, or the cost of reproducing a new replica of the property on the basis of current prices with the same or closely similar material; and u) " Residential Land " is land principally devoted to habitation. CHAPTER 3 Appraisal and Declaration of Real Property SECTION 8. Declaration of Real Property by the Owner or Administrator . It shall be the duty of all persons, natural or juridical, owning or administering real property including the improvements therein within the territorial jurisdiction of Caloocan, Metro Manila, to prepare or cause to be prepared and file with the City Assessor a sworn statement declaring the true value of their property whether previously declared or undeclared, taxable or exempt, which shall be the current and fair market value of the property as determined by the declarant. Such declaration shall contain a description of the property sufficient in detail to enable the assessor or his deputy to identify the same for assessment purposes. The owner declaration of real property herein referred to shall be filed with the assessor concerned once every three (3) years during the period from January first (1st) to June thirtieth (30th) commencing with the calendar year 1992. For the year 1995, and every succeeding three years thereafter owners or administrators who fail to file the foregoing declaration shall upon conviction pay a Five Thousand Pesos (P5000.00);provided, however, that should the declarant choose not to contest the citation for violation of this Ordinance, said declarant shall pay the compromise penalty of Five Hundred Pesos (P500.00) to the City Treasurer. SECTION 9. Duty of Persons Acquiring Real Property or Making Improvements Thereon . a) All persons, natural or juridical, or their duly authorized representatives, who acquires at any time a parcel or parcels of land in Caloocan shall file with the City Assessor a sworn statement declaring the true value of subject property within sixty (60) days after the acquisition of such property as evidenced by a duly notarized or final deed of conveyance executed between the contracting parties bearing proof of registration from the Register of Deeds. The sixty day period shall commence on the date of execution of the deed of conveyance. b) In the case of houses, buildings or other improvements acquired or newly constructed which will require building permits, property owners or their duly authorized representatives shall likewise file a sworn declaration of the true value of the subject house, building, or other improvement within sixty (60) days after: 1) The date of a duly notarized final deed of sale, contract, or other deed of conveyance covering the subject property executed between the contracting parties; 2) The date of completion or occupancy of the newly constructed building, house or improvement whichever comes earlier; and 3) The date of completion or occupancy of any expansion, renovation or additional structures or improvements made upon any existing building, house or other real property, whichever comes earlier. c) In the case of machinery, the sixty day period for filing the required declaration of property values shall commence on the date of the installation thereof as determined by the Assessor and for which purpose, he may secure the certification of the building official or engineer concerned; d) Property owners or administrators who fail to comply with the provision of this section shall be penalized to pay a fine of One Thousand Pesos (P1,000.00). SECTION 10. Declaration of Property by the City Assessor . The City Assessor shall declare only real property previously undeclared for taxation purposes. In the case of real property discovered whose owner or owners are unknown, he shall declare the same in the name of the unknown owner, until such owner comes forth and finds this sworn declaration of property values as required in Section 6. SECTION 11. Listing of Real Property in the Assessment Roll . a) All real property, whether taxable or exempt, located in the City shall be listed in an assessment roll prepared and maintained by the City Assessor. Said real property shall be listed, valued, and assessed in the name of the owner or administration or anyone having legal interest in the property. b) The undivided property of a deceased person shall be listed, valued and assessed in the name of the estate or of the heirs and devisees without designating them individually; and undivided real property other than that owned by a deceased shall be listed, valued and assessed in the name of one or more co-owners provided, however, that such heir, devisee, or co-owner shall be liable personally and proportionately for all obligations imposed under this title and the payment of the real property tax with respect to the undivided property. c) The real property of a corporation, partnership or association shall be listed, valued and assessed in the same manner as that of an individual. d) Real property owned by the Republic of the Philippines, its instrumentalities and political subdivisions, the beneficial use of which has been granted for consideration or otherwise to a taxable person shall be listed, valued and assessed in the name of the possessor, grantee, or of the public entity if such property has been acquired or held for resale or lease. SECTION 12. Proof of Exemption of Real Property from Taxation . Every person by or for whom real property is declared who shall claim tax exemption for such property under this Title shall file with the City Assessor within thirty (30) days from the date of the declaration of real property sufficient documentary evidence in support of such claim including corporate charters, title of ownership, articles of incorporation, by-laws, contracts of affidavits, certification and mortgage deeds and similar documents. If the required evidence is not submitted within the period prescribed, the property shall be listed as taxable in the assessment roll. If the property shall be proven to be tax exempt, the same shall be dropped from the assessment roll. CHAPTER 4 Schedule of Fair Market Value SECTION 13. As mandated by pertinent provisions of R.A. 7160, preparation and adoption of fair market values of real property in the City shall be undertaken every three years. SECTION 14. Criteria .The criteria for sub-classification for commercial, industrial, residential and agricultural land in the City of Kalookan shall be as follows: A. COMMERCIAL LAND: 1. FIRST CLASS (C-1) a) Fronting Monumento Circle and along four-lane concrete roads with four (4) to eight (8) lanes radiating in four (4) directions - N, E, S, and W. b) Located within five hundred (500) meters or perimeters of the Bonifacio Monument which is surrounded by highly commercial areas with heavy business activities. c) All service facilities are available especially transportation. d) Command the highest land value in the City which satisfy all requirements to such highest commercial area category. 2. SECOND CLASS (C-2) a) Along concrete roads of four lanes or more. b) Located within 500 to 1,000 meters away from the Monumento Circle. c) Complete in service facilities especially transportation. d) Command a lesser land value than first class (C-1) area. 3. THIRD CLASS (C-3) a) Along concrete roads of four (4) lanes or more. b) Located within a distance of not more than 1,000 to 1,500 meters from second class (C-2) area. c) Complete in service facilities especially transportation. d) Command a lesser land value than second class (C-2). 4. FOURTH CLASS (C-4) a) Along concrete roads with four lanes or more. b) Located within a distance of not more than 1,500 to 2,000 meters from third class (C-3) area. c) Complete with all service facilities especially transportation. d) Which command a lesser land value than third class (C-3) area. 5. FIFTH CLASS (C-5) a) Along concrete roads of two (2) to four (4) lanes. b) Located within a distance of not more than 2,000 to 2,500 meters from fourth class (C-4) area. c) Complete in service facilities especially transportation. d) Command a lesser land value than fourth class (C-4). 6. SIXTH CLASS (C-6) a) Along concrete roads of two (2) to four (4) lanes. b) Located within a distance of not more than 2,500 to 3,000 meters away from fifth class (C-5) area. c) Complete in service facilities especially transportation. d) Which command a lesser land value than the fifth class (C-5). 7. SEVENTH CLASS (C-7) a) Along concrete roads of two (2) lanes or more. b) Located within a distance of not more than 3,000 to 3,500 meters away from sixth class (C-6) area. c) Complete with all service facilities especially transportation. d) Command a lesser land value than sixth class (C-6). 8. EIGHTH CLASS (C-8) a) Along concrete roads of two (2) lanes or more. b) Located within a distance of not more than 3,500 to 4,000 meters away from seventh class (C-7) area. c) Complete with all service facilities especially transportation. d) Which command a lesser land value than the seventh class (C-7). 9. NINTH CLASS (C-9) a) Along concrete roads of two (2) lanes or more. b) Located within a distance of not more than 4,000 to 4,500 meters away from eighth class (C-8) area. c) Complete with all service facilities especially transportation. d) Command a lesser land value than the eighth class (C-8). 10. TENTH CLASS (C-10) a) Along concrete roads of two (2) lanes or more. b) Located within a distance of not more than 4,500 to 5,000 meters away from ninth class (C-9) area. c) Complete with all service facilities especially transportation. d) Which command a lesser land value than the ninth class (C-9). B. INDUSTRIAL LAND: 1. FIRST CLASS (I-1) a) Along all weather roads. b) Located within a distance of not more than 5,000 meters from existing pier, harbor, depot, and bonded warehouse. c) With available service facilities such as telephone, water, electricity and transportation. d) Lands are actually used for industrial activity. 2. SECOND CLASS (I-2) a) Along concrete and asphalted roads. b) Located within a distance of not more than 10,000 meters from existing pier, harbor, depot, and bonded warehouse. c) With available service facilities such as water, telephone, electricity and transportation. d) Lands are actually used for industrial activity. 3. THIRD CLASS (I-3) a) Along asphalted road. b) Located within a distance of not more than 15,000 meters from existing pier, harbor, depot, and bonded warehouse. c) With available service facilities such as electricity, water and transportation. d) Lands are actually used for industrial activity. 4. FOURTH CLASS (I-4) a) Along asphalted road. b) Located within a distance of not more than 20,000 meters from existing pier, harbor, depot and bonded warehouse. c) With available service facilities such as electricity and transportation. d) Lands are actually used for industrial activity. 5. FIFTH CLASS (I-5) a) Along asphalted road. b) Located within a distance of not more than 20,000 meters away from existing pier, harbor, depot and bonded warehouse. c) With available service facilities such as electricity. d) Land are actually used for industrial activity. C. RESIDENTIAL LAND: 1. FIRST CLASS (R-1) a) All land in exclusive subdivision with private protection and lowest population density in poblacion area. b) Along first class roads and highly influenced by commercial areas. c) Lands that are near in hospitals, churches, cinemas, schools and trading centers. d) Lands that command the highest residential land value in this city. 2. SECOND CLASS (R-2) a) Along concrete roads with curb and gutter and good drainage. b) Located within a distance of not more than 500 to 1,000 meters from first class (R-1) area. c) That have a higher population density than the first class (R-1). d) Command a lesser residential land value than the first class (R-1). 3. THIRD CLASS (R-3) a) Along concrete road with curb, gutter and drainage. b) Located within a distance of not more than 1,000 to 1,500 meters from the second class (R-2) area. c) Have a higher population density than the second (R-2) class. d) Command a lesser residential land value than second (R-2) class. 4. FOURTH CLASS (R-4) a) Along concrete road with curb, gutter and drainage. b) Located within a distance of not more than 1,500 to 2,000 meters from third class (R-3) area. c) Have a higher population density than the third class (R-3) area. d) Command a lesser residential land value than third class (R-3). 5. FIFTH CLASS (R-5) a) Along concrete road with curb, gutter and drainage. b) Located within a distance of not more than 2,000 to 2,500 meters from fourth class (R-4) area. c) Have a higher population density than the fourth class (R-4). d) Command a lesser residential land value than fourth class (R-4). 6. SIXTH CLASS (R-6) a) Along concrete road with curb, gutter and drainage. b) Located within a distance of not more than 2,500 to 3,000 meters from fifth class (R-5) area. c) Have a higher population density than fifth class (R-5). d) Command a lesser residential land value than fifth class (R-5). 7. SEVENTH CLASS (R-7) a) Along concrete road with curb, gutter and drainage. b) Located within a distance of not more than 2,500 to 3,000 meters from sixth class (R-6) area. c) Higher in population density than sixth class (R-6). d) Command a lesser residential land value than sixth class (R-6). 8. EIGHTH CLASS (R-8) a) Along concrete road with curb, gutter and drainage. b) Located within a distance of not more than 3,500 to 4,000 meters from seventh class (R-7) area. c) Higher in population density than the seventh class (R-7). d) That command a lesser residential land value than the seventh class (R-7). 9. NINTH CLASS (R-9) a) These are barrio or subdivision roads. b) Located within a distance of not more than 4,000 to 4,500 meters from eight class (R-8) area. c) Higher in population density than the eighth class (R-8). d) That command a lesser residential land value than eighth class (R-8). 10. TENTH CLASS (R-10) a) These are interior residential lots. b) Located within a distance of not more than 4,500 to 5,000 meters from ninth class (R-9) area. c) Higher in population density than the ninth class (R-9) d) Command a lesser residential land value than the ninth class (R-9). 11. ELEVENTH CLASS (R-1) a) These are rawlands. b) Located within a distance of not more than 5,000 to 5,500 meters from tenth class (R-10) area. c) These are undeveloped lands. d) Command the lowest land value in the city. VALUE CLASSIFICATION OF COMMERCIAL, INDUSTRIAL AND RESIDENTIAL LAND The base value per square meters of Commercial, Industrial and Residential land was determined by comparative analysis of compiled Deed of Sale of land within the city, BIR Zonal Value for Kalookan and from Buy & Sell publication indications of Kalookan land and calculated by means of the Department of Finance guidelines more specifically Assessment Regulation No. 7-77 dated July 25, 1977. LAND VALUE BASED VALUE/ CLASSIFICATION CLASSIFICATION SQUARE METER COMMERCIAL FIRST CLASS (C-1) P 9,500.00 COMMERCIAL SECOND CLASS (C-2) 8,580.00 COMMERCIAL THIRD CLASS (C-3) 7,490.00 COMMERCIAL FOURTH CLASS (C-4) 6,400.00 COMMERCIAL FIFTH CLASS (C-5) 5,000.00 COMMERCIAL SIXTH CLASS (C-6) 4,000.00 COMMERCIAL SEVENTH CLASS (C-7) 3,500.00 COMMERCIAL EIGHT CLASS (C-8) 2,750.00 COMMERCIAL NINTH CLASS (C-9) 2,200.00 COMMERCIAL TENTH CLASS (C-11) 1,550.00 INDUSTRIAL FIRST CLASS (I-1) P 3,450.00 INDUSTRIAL SECOND CLASS (I-2) 2,350.00 INDUSTRIAL THIRD CLASS (I-3) 1,700.00 INDUSTRIAL FOURTH CLASS (I-4) 990.00 INDUSTRIAL FIFTH CLASS (I-5) 770.00 RESIDENTIAL FIRST CLASS (R-1) P 4,750.00 (P) RESIDENTIAL SECOND CLASS (R-2) 3,500.00 (P) RESIDENTIAL THIRD CLASS (R-3) 2,000.00 (P) RESIDENTIAL FOURTH CLASS (R-4) 1,200.00 (P) RESIDENTIAL FIFTH CLASS (R-5) 1,090.00 (P) RESIDENTIAL SIXTH CLASS (R-6) 850.00 (P/B) RESIDENTIAL SEVENTH CLASS (R-7) 720.00 (B) RESIDENTIAL EIGHTH CLASS (R-8) 680.00 (B) RESIDENTIAL NINTH CLASS (R-9) 540.00 (B) RESIDENTIAL TENTH CLASS (R-10) 450.00 (B) RESIDENTIAL ELEVENTH CLASS (R-11) 270.00 (B) (P) = For "Poblacion" area (B) = For "Bukid" area GENERAL PROVISIONS ON LANDS 1. Corner influence value of 20% of the base value shall be added to the valuation of lots situated at the corner of two streets or roads. Provided, however, that if the street or roads have different base value, the higher base value shall be used in the computation thereof. 2. For the frequently flooded areas a reduction of not to exceed 50% of the base value per square meter may be allowed. 3. For sunken lots a reduction of not to exceed 30% of the base value per square meter may be allowed due to the cost of filling and compaction to bring the same at par with the adjoining developed lots. 4. Open spaces, parks, roads, or streets in urban subdivisions unless already donated and turned over to the government shall be listed separately as taxable in the name of the subdivision owner and such open spaces, parks, and streets or roads shall be assessed at 30% of the total estimated cost. 5. As far as property applicable, this Schedule of Market Value shall be controlling out where the land to be assessed is of a kind not classified in this schedule or of any kind for which a value is not specified in this schedule, then the City Assessor reserves the right to assess or classify it independently of this schedule. 6. The assessment level for residential lands shall be at 20%,Agricultural at 40% and Industrial and Commercial land shall be at 50%.On Special Classes, the assessment level for all lands, buildings, machineries and other improvements shall be 15%,and for local water district, government owned or controlled corporations engaged in the supply and distribution of water and/or generation and transmission of electric power at 10%. 7. In any case, if and when condition warrants, the undersigned reserves the right to re-evaluate anytime some areas not included if they have met and fails under the abovementioned criteria. 8. As a general rule, 100% base value per square meter shall be applied for all lands, be it commercial, industrial or residential lots within the standard depth, 40 meters for commercial/industrial and thirty (30) meters for residential fronting the asphalt or concrete roads. 9. Lands beyond the standard depth i.e.,40 meters for Commercial and Industrial lands and 30 meters for Residential lands, if any, shall be valued 75% for the 2nd strip, 50% for the 3rd strip and 30% of the base value fixed for the street or road for the remaining area. Provided, however ,that in case of the parcel of land about two streets or roads on two side with different base value, the stripping and valuation thereof shall be based on the principal street or roads with the higher base value. 10. A reduction of 5%,10% and 20% shall be applied from the base value fixed for lands along gravel, earth or dirt, and proposed streets or roads respectively. In similar manner, if the streets or roads and/or sections thereof are subsequently improved or constructed, the appraisal and assessment of the same shall be adjusted accordingly. 11. Vacant or idle lands located in purely residential or mixed residential shall be classified as residential. If such land is located in a purely commercial or industrial the same shall be classified as commercial/industrial or in accordance with the zoning ordinance existing within the City. SECTION 15. In accordance with the foregoing criteria, the Schedule of Fair Market Values of Real Property is hereby set forth as follows: LOCATION, AVENUE, STREET, ETC. (PESOS PER SQUARE METER) % of Increase Criteria 1982 1990 1992 A. KALOOKAN I 01 - SANGANDAAN DISTRICT A. MABINI ST. (NORTH EAST) Fr: Kal City-Mal. Bdry. to Sitio Uno St. P350.00 P350.00 P1,550 343% C-10 1,550 343% C-10 Fr: Sitio Uno to Villa Maria 350.00 350.00 2,200 528% C-9 Fr: Villa Maria to Lakas ng Marami 480.00 480.00 2,750 473% C-8 Fr: Lakas ng Marami to Rotonda 500.00 500.00 3,500 600% C-7 A. MABINI ST. (NORTH WEST) Fr: Kal City-Mal. Bdry. to Cemetery 400.00 400.00 1,550 228% C-10 Fr: Cemetery to Rotonda 500.00 500.00 3,500 600% C-7 A. MABINI ST. (SOUTH EAST) Fr: Rotonda to E. Jacinto 500.00 500.00 3,500 600% C-7 Fr: E. Jacinto to P. Gomez Alley 350.00 350.00 2,750 686% C-8 Fr: E. Jacinto to Geronimo 350.00 350.00 2,750 685% C-8 SANGANDAAN A. MABINI ST. (SOUTH WEST) Fr: Rotonda to La Suerte Compound 500.00 500.00 3,500 600% C-7 Fr: La Suerte & Ceg. Comp. to J. Ramos Alley 350.00 350.00 2,750 686% C-8 Fr: J. Ramos Alley to Velasco St. 350.00 350.00 2,750 686% C-8 A. P. AQUINO ST. Fr: Gen. San Miguel St to Ursula St. 80.00 80.00 1,200 1,400% R-4 Fr: Ursula St. to Tajan St. 80.00 80.00 1,200 1,400% R-4 Fr: Tajan St. to Onrubia St. 80.00 80.00 850 962% R-6 Fr: Onrubia St to Marcos St 80.00 80.00 850 962% R-6 Fr: Marcos St to Guia St 80.00 80.00 850 962% R-6 ARCADIO ST. Fr: Bisig ng Kabataan St to PNR Track 100.00 100.00 850 750% R-6 ASISTIO ST. Fr: Lakas ng Marami St to Fuentes St. 100.00 100.00 850 750% R-6 Fr: Fuentes St to Cayabyab 100.00 100.00 850 750% R-6 BERTOL ST. Fr: Bisig ng Kabataan St to PNR Track 100.00 100.00 850 750% R-6 BISIG NG KABATAAN ST. Fr: Gen San Miguel St to Ursula St 100.00 100.00 1,200 1,100% R-4 Fr: Ursula St to Tajan St 100.00 100.00 1,200 1,100% R-4 Fr: Tajan to San Roque St 100.00 100.00 850 750% R-6 Fr: San Roque to San Pablo 100.00 100.00 850 750% R-6 Fr: San Pablo to Onrubia St 100.00 100.00 850 750% R-6 Fr: Onrubia St to Marcos St 100.00 100.00 850 750% R-6 Fr: Marcos to La Torre St 100.00 100.00 850 750% R-6 Fr: La Torre to Icasiano St 100.00 100.00 850 750% R-6 Fr: Icasiano to Guia St 100.00 100.00 850 750% R-6 Fr: Guia to Fuentes St 100.00 100.00 850 750% R-6 Fr: Fuentes to Esguerra St 100.00 100.00 850 750% R-6 Fr: Esguerra to Dizon St 100.00 100.00 850 750% R-6 Fr: Dizon to Cayabyab St 100.00 100.00 850 750% R-6 Fr: Cayabyab to Birtol St 100.00 100.00 850 750% R-6 Fr: Birtol to Arcadio St 100.00 100.00 850 750% R-6 Fr: Arcadio to Panaca Creek 100.00 100.00 850 750% R-6 BISIG NG NAYON ST. Fr: Gen San Miguel to Panaca Creek 100.00 100.00 850 750% R-6 BUKLOD NG NAYON ST. Fr: Gen San Miguel to End Buklod ng Nayon 100.00 100.00 850 750% R-6 CAYABYAB ST. Fr: Villa Maria Subd to Bisig ng Kabataan 100.00 100.00 850 750% R-6 Fr: Bisig ng Kabataan to PNR Track 100.00 100.00 850 750% R-6 DAGAT-DAGATAN AREA 150.00 150.00 850 466% R-6 150.00 150.00 1,550 933% C-1 150.00 150.00 990 560% I-4 DIZON ST. Fr: Villa Maria Subd to Bisig ng Kabataan St 100.00 100.00 850 750% R-6 Fr: Bisig ng Kabataan to PNR Track 100.00 100.00 850 750% R-6 E. JACINTO ST. Fr: A Mabini St to T Bugallon St 200.00 200.00 1,200 500% R-4 ESGUERRA ST. Fr: Villa Maria Subd to Bisig ng Kabataan 100.00 100.00 850 750% R-6 Fr: Bisig ng Kabataan St to PNR Track 100.00 100.00 850 750% R-6 FILI ST. Fr: V. Delos Reyes to Felipe St 150.00 150.00 850 466% R-6 Fr: Felipe St to Buklod ng Nayon 150.00 150.00 850 466% R-6 FUENTES ST. Fr: Villa Maria Subd to Bisig ng Kabataan St 100.00 150.00 850 750% R-6 Fr: Bisig ng Kabataan to PNR Track 100.00 100.00 850 750% R-6 GEN. SAN MIGUEL (NORTH WEST) Fr: Kal. City-Mal Bdry (W) to Bisig ng Nayon 350.00 350.00 1550 343% C-10 Fr: Bisig ng Nayon to Felipe St 350.00 350.00 2750 685% C-8 Fr: Felipe St to V Delos Reyes St 400.00 400.00 3500 775% C-7 Fr: V Delos Reyes to Rotonda St 500.00 500.00 3500 600% C-7 GEN SAN MIGUEL ST. (NORTH EAST) Fr: Rotonda to A.P. Aquino St 500.00 500.00 3500 600% C-7 Fr: A.P. Aquino to Bisig ng Kabataan St 500.00 500.00 3500 600% C-7 Fr: Bisig ng Kabataan to PNR Crossing 360.00 360.00 3500 872% C-7 GERONIMO ST. Fr: A. Mabini St to T. Bugallon St 200.00 200.00 1200 500% R-4 GUIA ST. Fr: A.P. Aquino St to Bisig ng Kabataan St 100.00 100.00 850 750% R-6 Fr: Bisig ng Kabataan to PNR Track 100.00 100.00 850 750% R-6 HULING SIGAW ST. Fr: A. Mabini St to PNR Property 80.00 80.00 1200 1,400% R-4 ICASIANO ST. Fr: Bisig ng Kabataan to PNR Track 100.00 100.00 850 750% R-6 J. FELIPE ST. Fr: Gen. San Miguel to Noli St 150.00 150.00 850 466% R-6 Fr: Noli St to Fili St 150.00 150.00 850 466% R-6 Fr: Fili St to Soli St 120.00 120.00 850 608% R-6 Fr: Soli to J. Ramos St 120.00 120.00 850 608% R-6 Fr: J. Ramos to Velasco Ext 120.00 120.00 850 608% R-6 J. RAMOS ST. Fr: J. Felipe to Velasco Ext 100.00 120.00 850 608% R-6 L. ASISTIO ST. Fr: Lakas ng Marami to Villa Maria St 80.00 80.00 850 962% R-6 Fr: Villa Maria to Sitio Uno St 80.00 80.00 850 962% R-6 LA TORRE ST. Fr: Bisig ng Kabataan St to PNR Track 100.00 100.00 850 750% R-6 LAKAS NG MARAMI ST. Fr: A. Mabini St to L. Asistio St 80.00 80.00 850 962% R-6 Fr: L. Asistio to PNR Property 80.00 80.00 850 962% R-6 MARCOS ST. Fr: A.P. Aquino St to Bisig ng Kabataan St 100.00 100.00 850 750% R-6 Fr: Bisig ng Kabataan to PNR Track 100.00 100.00 850 750% R-6 NOLI ST. Fr: V. Delos Reyes St to J. Felipe St 120.00 120.00 850 608% R-6 Fr: J. Felipe St to Buklod ng Nayon 120.00 120.00 850 608% R-6 ONRUBIA ST. Fr: A.P. Aquino St to Bisig ng Kabataan St 100.00 100.00 850 750% R-6 Fr: Bisig ng Kabataan St to PNR Track 100.00 100.00 850 750% R-6 PABLO ST. Fr: Bisig ng Kabataan St to PNR Track 100.00 100.00 850 750% R-6 SAN ROQUE ST. Fr: Bisig ng Kabataan St to PNR Track 100.00 100.00 850 750% R-6 SITIO UNO ST. Fr: A. Mabini St to L. Asistio St 80.00 80.00 850 962% R-6 SOLI ST. Fr: J. Felipe St to Velasco St 90.00 90.00 850 844% R-6 T. BUGALLON ST. Fr: Gen. San Miguel St to E. Jacinto St 200.00 200.00 1,550 675% C-10 Fr: P. Jacinto St to P. Gomez Alley St 200.00 200.00 1,550 675% C-10 Fr: P. Gomez Alley to Geronimo St. 200.00 200.00 1,550 675% C-10 TAJAN ST. Fr: A.P. Aquino St to Bisig ng Kabataan St 100.00 100.00 850 750% R-6 Fr: Bisig ng Kabataan St to PNR Track 100.00 100.00 850 750% R-6 URSULA ST. Fr: A.P. Aquino St to Bisig ng Kabataan St 100.00 100.00 850 750% R-6 Fr: Bisig ng Kabataan St to PNR Track 100.00 100.00 850 750% R-6 V. DELOS REYES ST. Fr: Gen. San Miguel St to Noli St 150.00 150.00 1,220 700% R-4 Fr: Noli St to Fili St 150.00 150.00 1,200 700% R-4 VELASCO ST. Fr: J. Felipe St to Velasco Ext 100.00 100.00 850 750% R-6 VILLA MARIA ST. Fr: A. Mabini St to L. Asistio St 100.00 100.00 850 750% R-6 Fr: L. Asistio St to PNR Property 100.00 100.00 850 750% R-6 02 - POBLACION DISTRICT A. BATO ST. Fr: A. Mabini St to T. Bugallon 300.00 300.00 2,200 633% C-9 A. MABINI (EAST) Fr: Geronimo St to Plaridel St 300.00 300.00 2,750 816% C-8 Fr: Plaridel St to Gen. Luis St 300.00 300.00 2,750 816% C-8 Fr: Gen. Luis to A. Bato St 300.00 300.00 2,750 816% C-8 Fr: A. Bato to P. Burgos St 300.00 300.00 2,750 816% C-8 Fr: P. Burgos St to J. Rodriguez St 300.00 300.00 2,750 816% C-8 Fr: J. Rodriguez St to P. Zamora St 300.00 300.00 2,750 816% C-8 A. MABINI ST. (WEST) Fr: Velasco Ext to Lakas ng Mahirap St 300.00 300.00 2,750 816% C-8 Fr: Lakas ng Mahirap to Gen. Luis St 300.00 300.00 2,750 816% C-8 Fr: Gen. Luis St to Espina St 300.00 300.00 2,750 816% C-8 Fr: Espina to P. Burgos St 300.00 300.00 2,750 816% C-8 Fr: P. Burgos to Libis Ortega St 300.00 300.00 2,750 816% C-8 ESPERANZA ST. Fr: Gen. Luna St to Filomena St 140.00 140.00 1,200 757% R-4 ESPINA ST. Fr: A. Mabini St to Gen. Luna St 250.00 250.00 2,200 780% C-9 Fr: Gen Luna to Filomena St 140.00 140.00 850 608% R-6 Fr: Filomena to L. Talisay St 90.00 90.00 850 844% R-6 Fr: L. Talisay to Dead End 90.00 90.00 850 844% R-6 F. ACAB ST. Fr: J. Rodriguez St to Creek 100.00 100.00 850 750% R-6 FILOMENA ST. Fr: Espina to Esperanza St 150.00 150.00 850 466% R-6 FIRST ST. Fr: Lakas ng Mahirap St to Gen. Luna St 140.00 140.00 850 507% R-6 FOURTH ST. Fr: Julian Felipe St to Gen. Luna St 140.00 140.00 850 507% R-6 GEN. LUIS ST. Fr: A. Mabini to Gen. Luna St 200.00 200.00 1,200 500% R-4 Fr: A. Mabini to P. Gomez 200.00 200.00 1,200 500% R-4 Fr: 4th St to Lakas ng Mahirap 200.00 200.00 1,200 500% R-4 GEN. LUNA ST. Fr: Lakas ng Mahihirap St to Gen. Luis St 200.00 200.00 1,550 675% C-10 Fr: Gen. Luis St to Esperanza St 200.00 200.00 1,550 675% C-10 Fr: Esperanza St to Espina St 200.00 200.00 1,550 675% C-10 Fr: Espina St. to Libis Balung-Bato 200.00 200.00 1,550 675% C-10 Fr: Libis Balung-Bato St to J. Rodriguez St 200.00 200.00 1,550 675% C-10 GERONIMO ST. Fr: A. Mabini St to T Bugallon St 200.00 200.00 1,200 500% R-4 J. RODRIGUEZ ST. Fr: P. Sanchez to F. Acab St 290.00 290.00 1,200 314% R-4 Fr: F. Acab St to P. Zamora St 290.00 290.00 2,000 590% R-3 Fr: Zamora St to A. Mabini St 290.00 290.00 2,000 590% R-3 Fr: A. Mabini to Gen. Luna St 290.00 290.00 2,000 590% R-3 LAKAS NG MAHIHIRAP ST. Fr: A. Mabini St to Gen. Luna St 200.00 200.00 1,200 500% R-4 Fr: Gen. Luna St to Libis Talisay St 200.00 200.00 850 325% R-6 LIBIS BALONG-BATO ST. Fr: A. Mabini to Gen. Luna St 200.00 200.00 1,200 500% R-4 Fr: Gen. Luna to L. Espina St 90.00 90.00 850 844% R-6 LIBIS NADURATA ST. Fr: A. Mabini St to Alley 90.00 90.00 1,200 1,233% R-4 Fr: Alley to Dead End 90.00 90.00 850 844% R-6 Fr: Alley to Fishpond 90.00 90.00 850 844% R-6 LIBIS ORKANA ST. Fr: A. Mabini St to Alley 90.00 90.00 1,200 1,233% R-4 Fr: Alley to Dead End 90.00 90.00 850 844% R-6 Fr: Alley to Fishpond 90.00 90.00 850 844% R-6 LIBIS ORTEGA ST. Fr: A. Mabini St to Alley 90.00 90.00 850 844% R-6 LIBIS TALISAY ST. Fr: Lakas ng Mahihirap St to Libis Espina St 90.00 90.00 850 844% R-6 MACARIO ASISTIO SR. AVE. Fr: A. Mabini St to PNR Track 300.00 300.00 2,750 816% C-8 P. GOMEZ ST. Fr: Plaridel to A. Bato St 140.00 140.00 1,200 757% R-4 P.N.R. Compound 140.00 140.00 1,200 757% R-4 140.00 140.00 1,550 907% C-10 140.00 140.00 990 607% I-4 P. SANCHEZ ST. Fr: P. Burgos St to J. Rodriguez 200.00 200.00 1,200 500% R-4 P. ZAMORA ST. Fr: Macario Asistio Sr. Ave to J. Rodriguez St 200.00 200.00 2,000 900% R-3 Fr: J. Rodriguez St to A. Mabini St 200.00 200.00 1,200 500% R-4 Fr: P. Zamora St to Dead End & to PNR Track 180.00 180.00 850 372% R-6 PLARIDEL ST. Fr: A. Mabini St to T. Bugallon St 200.00 200.00 1,200 500% R-4 PLAZA RIZAL ST. Fr: A. Mabini St to Gen. Luna St 300.00 300.00 2,750 816% C-8 SECOND ST. Fr: Julian Felipe to Gen. Luna St 90.00 90.00 850 844% R-6 T. BUGALLON ST. Fr: Geronimo to Plaridel St 200.00 200.00 2,200 1,000% C-9 Fr: Plaridel St to A. Bato St 200.00 200.00 2,200 1,000% C-9 Fr: A. Bato to P. Burgos St 200.00 200.00 2,200 1,000% C-9 THIRD ST. Fr: Julian Felipe St to Gen. Luna St 90.00 90.00 850 844% R-6 03 - SAMPALUKAN DISTRICT A. MABINI ST. (EAST) Fr: P. Zamora St to M. Francisco St 300.00 300.00 2,750 816% C-8 Fr: Francisco St to Gen. Valdez St 300.00 300.00 2,750 816% C-8 Fr: Gen. Valdez St to L.V. Soriano St 300.00 300.00 2,750 816% C-8 Fr: L.V. Soriano St to C'Jon Samp. St 320.00 320.00 2,750 759% C-8 Fr: C'Jon Samp. St to Laon-Laan St 400.00 400.00 2,750 587% C-8 Fr: Laon-Laan St to Magtanggol St 500.00 500.00 2,750 450% C-8 A. MABINI ST. (WEST) Fr: Libis Ortega to Kabulusan No 2 300.00 300.00 2,750 816% C-8 Fr: Kabulusan No 2 to Libis Asistio St 300.00 300.00 2,750 816% C-8 Fr: Libis Asistio St to Libis Gochico St 300.00 300.00 2,750 816% C-8 Fr: Libis Gochico St to Kabulusan No 1-A 320.00 320.00 2,750 759% C-8 Fr: Kabulusan No 1-A to Kabulusan No 1 450.00 450.00 2,750 511% C-8 Fr: Kabulusan No 1 to Marcela 500.00 500.00 2,750 450% C-8 C'JON SAMPALUKAN Fr: A. Mabini St to Doa Rita St 150.00 150.00 990 560% I-4 DON ANTONIO ST. Fr: Doa Rita St to PNR Track 110.00 110.00 990 800% I-4 DON BENITO ST. Fr: Don Jose St to Gen. Valdez St 110.00 110.00 990 800% I-4 Fr: Gen. Malvar St to L.V. Soriano St 110.00 110.00 990 800% I-4 Fr: L.V. Soriano St to Laon Laan St 110.00 110.00 990 800% I-4 DON JOSE ST. Fr: Doa Rita St to Don Benito St 110.00 110.00 990 800% I-4 DOA CONSUELO ST. Fr: P. Zamora St to F. Acab St 110.00 110.00 990 800% I-4 DOA RITA ST. Fr: M. Francisco St to Don Jose St 150.00 150.00 990 560% I-4 Fr: Don Jose St to Gen. Valdez St 150.00 150.00 990 560% I-4 Fr: Gen. Valdez St to L.V. Soriano St 150.00 150.00 990 560% I-4 Fr: L.V. Soriano St to C'Jon Sampalukan St 150.00 150.00 990 560% I-4 Fr: C'Jon Sampalukan St to Laon-Laan St. 150.00 150.00 990 560% I-4 ELISA ST. Fr: Silangan to J. Lerma St 150.00 150.00 850 466% R-6 Fr: J. Lerma St to Perpetua St 150.00 150.00 850 466% R-6 C. NAME ST. Fr: Laon-Laan St to PNR Track 150.00 150.00 990 560% I-4 C-3 ROAD (SGT. RIVERA) 4,000 C-6 Fr: Dagat-dagatan to Mabini St GEN. VALDEZ ST. Fr: A. Mabini St to Doa Rita St 200.00 200.00 1,550 675% I-4 Fr: Doa Rita St to Don Benito St to PNR Track 110.00 110.00 850 673% R-6 J. LERMA ST. Fr: Marcela to Elisa St 120.00 120.00 850 608% R-6 Fr: Elisa to Kabulusan No-1 120.00 120.00 850 608% R-6 Fr: Kabulusan No-1 to Kabulusan No-1-A 120.00 120.00 850 608% R-6 Fr: Kabulusan No-1-A to Libis Gochico St 120.00 120.00 850 608% R-6 KABULUSAN NO. 1 Fr: A. Mabini to J. Lerma St 120.00 120.00 1,200 900% R-4 KABULUSAN NO. 2 Fr: A. Mabini to J. Lerma St 120.00 120.00 1,200 900% R-4 KAPANALIG ST. Fr: Marcela St to Lourdes St 100.00 100.00 850 750% R-6 L.V. SORIANO ST. Fr: A. Mabini to Doa Rita St LAON-LAAN ST. Fr: A. Mabini St to Dona Rita 300.00 300.00 1,700 466% I-3 Fr: Doa Rita to PNR Track 300.00 300.00 990 230% I-4 LIBIS ASISTIO ST. Fr: A. Mabini St to Libis Sampalukan 120.00 120.00 1,200 900% R-4 Fr: Libis Sampalukan to Lourdes St 120.00 120.00 850 608% R-6 LIBIS GOCHUICO ST. Fr: A. Mabini St to Libis Sampalukan St 120.00 120.00 1,200 900% R-4 Fr: Libis Sampalukan to Lourdes St 120.00 120.00 850 608% R-6 LIBIS SAMPALUKAN ST. Fr: Elisa to Libis Gochuico St 120.00 120.00 850 608% R-6 Fr: Libis Gochuico St to Libis Asistio St 120.00 120.00 850 608% R-6 Fr: Libis Asistio St to Kabulusan No. 2 100.00 100.00 850 750% R-6 LOURDES ST. Fr: Perpetua to Ususan St 100.00 100.00 850 750% R-6 Fr: Ususan St to B. Sibul St 100.00 100.00 850 750% R-6 Fr: B. Sibul to Kapanalig St 100.00 100.00 850 750% R-6 Fr: Kapanalig St to Malaya St 100.00 100.00 850 750% R-6 C-3 ROAD Fr: Dagat-Dagatan to A. Mabini 4,000 C-6 Fr: A. Mabini to Soriano St 3,500 C-7 M. FRANCISCO ST. Fr: A. Mabini to P. Zamora St 200.00 200.00 1,200 500% R-4 Fr: P. Zamora to Dona Rita 200.00 200.00 850 325% R-6 MALAYA ST. Fr: Marcela St to Lourdes St 100.00 100.00 850 750% R-6 MARCELA ST. (NORTH) Fr: A. Mabini St to Silanganan St 200.00 200.00 1,200 500% R-4 Fr: Perpetua St to Malaya St 150.00 150.00 850 466% R-6 P. ZAMORA ST. Fr: A. Mabini to P. Zamora St 200.00 200.00 2,000 900% R-3 Fr: P. Zamora to M. Francisco 180.00 180.00 850 372% R-6 ROSA ST. Fr: Silanganan St to Kabulusan No. 1 150.00 150.00 850 466% R-6 SILANGANAN ST. Fr: Rosa St to Marulas St 150.00 150.00 1,200 700% R-4 Fr: Marulas to Dead End 150.00 150.00 850 466% R-6 04 - MAYPAJO DISTRICT A. MABINI ST. (EAST) Fr: Magtanggol St. to L. Langit St. 400.00 400.00 2,750 587% C-8 Fr: L. Langit St to L. Lupa St 400.00 400.00 2,750 587% C-8 Fr: L. Lupa to Mariano St 350.00 350.00 2,750 685% C-8 Fr: Mariano to Guido 2 St 350.00 350.00 2,750 685% C-8 Fr: Guido 2 to Manila Bdry. 350.00 350.00 2,750 685% C-8 A. MABINI ST. (WEST) Fr: Marcela to Dimasalang 420.00 420.00 2,750 554% C-8 Fr: Dimasalang to J.P. Rizal 420.00 420.00 2,750 554% C-8 Fr: J.P. Rizal to Damayan St 420.00 420.00 2,750 554% C-8 Fr: Damayan to Guido 4 St 350.00 350.00 2,750 685% C-8 Fr: Guido 4 to Guido 3 350.00 350.00 2,750 685% C-8 Fr: Guido 3 to Matiaga St 350.00 350.00 2,750 685% C-8 Fr: Matiaga St. to Kal. City-Mla. Bdry. 350.00 350.00 2,750 685% C-8 ANTIPOLO ST. Fr: J.P. Rizal St. to Pasig St 150.00 150.00 850 466% R-6 Fr: Pasig St to Binangonan St 150.00 150.00 850 466% R-6 B. SANTOS ST. Fr: San Pedro to Sto. Tomas 100.00 100.00 850 750% R-6 Fr: Sto. Tomas to San Mateo 100.00 100.00 850 750% R-6 Fr: San Mateo St to San Bartolome St 100.00 100.00 850 750% R-6 BAGONG SIBOL ST. Fr: Marcela to J.P. Rizal St 90.00 90.00 850 844% R-6 BINANGONAN ST. Fr: Silanganan St to J. Lerma St 150.00 150.00 850 466% R-6 Fr: J. Lerma to San Mateo St 150.00 150.00 850 466% R-6 Fr: San Mateo to Morong St 150.00 150.00 850 466% R-6 Fr: Morong St to Marikina St 150.00 150.00 850 466% R-6 Fr: Marikina to Pateros 150.00 150.00 850 466% R-6 Fr: Pateros to B. Sibul St. 150.00 150.00 850 466% R-6 CAINTA ST. Fr: J.P. Rizal to Binangonan St. 150.00 150.00 850 466% R-6 CARDONA ST. Fr: J.P. Rizal to Binangonan St. 150.00 150.00 850 466% R-6 150.00 150.00 850 466% R-6 DAGAT-DAGATAN AREA 150.00 150.00 1,550 933% C-10 150.00 150.00 990 560% I-4 DAMAYAN ST. Fr: A. Mabini St. to Casile Creek 150.00 150.00 850 466% R-6 DIMASALANG ST. Fr: A. Mabini St. to Silanganan St. 200.00 200.00 1,550 675% C-10 Fr: Silanganan St. to J. Lerma 200.00 200.00 850 325% R-6 Fr: J. Lerma St. to Laon-Laan 200.00 200.00 850 325% R-6 E. CASTILLO ST. Fr: J. Lerma St. to Laon-Laan to Pateros St. 150.00 150.00 850 466% R-6 Fr: Laon-Laan to Pateros St. 150.00 150.00 850 466% R-6 ESTANISLAO ST. (WEST) Fr: A. Mabini St. to P.N.R. Track 150.00 150.00 850 466% R-6 F. CASTILLO ST. Fr: Marcela St. to Nadurata St. 150.00 150.00 850 466% R-6 GUIDO NO. 1 Fr: Mabini St. to 150.00 150.00 850 466% R-6 GUIDO NO. 2 Fr: A. Mabini St. to P.N.R. Track 140.00 140.00 850 507% R-6 GUIDO NO. 3 Fr: A. Mabini St. to Casile Creek 140.00 140.00 850 507% R-6 GUIDO NO. 4 Fr: A. Mabini St. to Casile Creek 140.00 140.00 850 507% R-6 J. LERMA ST. Fr: Marcela St. to Purificacion 140.00 140.00 850 507% R-6 Fr: Purificacion to Martinez St. 150.00 150.00 850 466% R-6 Fr: Martinez to Nadurata St. 150.00 150.00 850 466% R-6 Fr: Nadurata St. to Socorro St. 150.00 150.00 850 466% R-6 Fr: Socorro St. to E. Castillo St. 150.00 150.00 850 466% R-6 Fr: E. Castillo St. to Dimasalang St. 150.00 150.00 850 466% R-6 Fr: Dimasalang St. to Binangonan St. 150.00 150.00 850 466% R-6 J.P. Rizal St. Fr: A. Mabini St. to Jala-Jala St. 350.00 350.00 2,200 528% C-9 Fr: Jala-Jala St. to Pililia St. 350.00 350.00 2,200 528% C-9 Fr: Pililia St. to Cardona St. 350.00 350.00 2,200 528% C-9 Fr: Cardona St. to Cainta St. 350.00 350.00 2,200 528% C-9 Fr: Cainta St. to Taytay St. 350.00 350.00 1,550 343% C-10 Fr: Taytay St. to Antipolo St. 300.00 300.00 1,550 416% C-10 Fr: Antipolo St. to San Mateo St. 300.00 300.00 1,550 416% C-10 Fr: San Mateo St. to Morong St. 300.00 300.00 1,550 416% C-10 Fr: Morong St. to Marikina St. 250.00 250.00 1,550 520% C-10 Fr: Marikina St. to Pateros St. 250.00 250.00 1,550 520% C-10 Fr. Pateros St. to Candelaria St. 230.00 230.00 1,550 574% C-10 Fr: Candelaria to Bagong Sibul St 230.00 230.00 1,550 574% C-10 JALA-JALA ST. Fr: J.P. Rizal to Cardona St 150.00 150.00 1,200 700% R-4 KAPANALIG ST. Fr: Marcela St to Martinez 110.00 110.00 850 672% R-6 L. LANGIT ST. Fr: A. Mabini St to PNR Track 150.00 150.00 850 466% R-6 L. LUPA ST. Fr: A. Mabini St to PNR Track 90.00 90.00 850 844% R-6 LAON-LAAN ST. Fr: Martinez to E. Castillo St 130.00 130.00 850 554% R-6 Fr: E. Castillo to Dimasalang 130.00 130.00 850 554% R-6 Fr: Dimasalang to Binangonan St 150.00 150.00 850 466% R-6 MAGTANGGOL ST. Fr: A. Mabini St to PNR Track 150.00 150.00 850 466% R-6 MALAYA ST. Fr: Marcela to Bagung Sibul 120.00 120.00 850 608% R-6 MARCELA ST. (SOUTH) Fr: A. Mabini to Silanganan St 200.00 200.00 1,550 675% C-10 Fr: Silanganan to J. Lerma 180.00 180.00 1,550 761% C-10 Fr: J. Lerma to Perpetua 180.00 180.00 1,550 761% C-10 Fr: Perpetua to Ususan St 140.00 140.00 1,200 757% R-4 Fr: Ususan to Bagung Sibul St 140.00 140.00 1,200 757% R-4 Fr: Bagung Sibul to Kapanalig 140.00 140.00 1,200 757% R-4 Fr: Kapanalig to Malaya St 140.00 140.00 1,200 757% R-4 MARIANO ST. Fr: A. Mabini to PNR Track 150.00 150.00 850 466% R-6 MARIKINA ST. Fr: J.P. Rizal to Binangonan 180.00 180.00 850 372% R-6 MARTINEZ ST. Fr: Silanganan to J. Lerma 150.00 150.00 850 466% R-6 Fr: J. Lerma to Perpetua St 150.00 150.00 850 466% R-6 Fr: Perpetua to Ususan St 150.00 150.00 850 466% R-6 Fr: Ususan to Bagung Sibul St 150.00 150.00 850 466% R-6 MORONG ST. Fr: J.P. Rizal to Binangonan 180.00 180.00 850 372% R-6 NADURATA ST. Fr: Silanganan to J. Lerma St 150.00 150.00 850 466% R-6 Fr: J. Lerma to Perpetua St 110.00 110.00 850 672% R-6 Fr: Perpetua St to End 100.00 100.00 850 750% R-6 PASIG ST. Fr: Jala-jala to Pillilia St 140.00 140.00 850 507% R-6 Fr: Pillilia to Cardona St 140.00 140.00 850 507% R-6 Fr: Cardona to Cainta St 140.00 140.00 850 507% R-6 Fr: Cainta to Taytay St 140.00 140.00 850 507% R-6 Fr: Taytay St to Antipolo St 140.00 140.00 850 507% R-6 Fr: Antipolo to San Mateo St 140.00 140.00 850 507% R-6 Fr: San Mateo to Morong St 140.00 140.00 850 507% R-6 Fr: Morong to Marikina St 140.00 140.00 850 507% R-6 Fr: Marikina to Pateros St 140.00 140.00 850 507% R-6 Fr: Pateros to Candelaria St 120.00 120.00 850 608% R-6 PATEROS ST. Fr: J.P. Rizal to Binangonan St 150.00 150.00 850 466% R-6 Fr: Binangonan to Marcela 150.00 150.00 850 466% R-6 PERPETUA ST. Fr: Marcela to Purificacion 140.00 140.00 850 507% R-6 Fr: Purificacion to Martinez 140.00 140.00 850 507% R-6 Fr: Martinez to Nadurata St 140.00 140.00 850 507% R-6 Fr: Nadurata to Socorro St 140.00 140.00 850 507% R-6 PILILIA ST. Fr: J.P. Rizal to Pasig St 150.00 150.00 850 466% R-6 PURIFICACION ST. Fr: Silanganan to J. Lerma St 140.00 140.00 850 507% R-6 Fr: J. Lerma to Perpetua St 140.00 140.00 850 507% R-6 SAN BARTOLOME ST. Fr: B. Santos to San Roque St 100.00 100.00 850 750% R-6 SAN MARCOS ST. Fr: Damayan to B. Santos St. 100.00 100.00 850 750% R-6 Fr: B. Santos to San Bartolome 100.00 100.00 850 750% R-6 SAN MATEO ST. Fr: J.P. Rizal to Binangonan 150.00 150.00 850 466% R-6 SAN PEDRO ST. Fr: B. Santos to San Roque St 100.00 100.00 850 750% R-6 Fr: San Roque to End 100.00 100.00 850 750% R-6 SAN ROQUE ST. Fr: San Pedro St. to San Bartolome 100.00 100.00 850 750% R-6 STO. TOMAS ST. Fr: B. Santos to San Roque St 100.00 100.00 850 750% R-6 SILANGANAN ST. Fr: Marcela to Purificacion 150.00 150.00 1,200 700% R-4 Fr: Purificacion to Martinez 150.00 150.00 1,200 700% R-4 Fr: Martinez to Socorro St 150.00 150.00 1,200 700% R-4 Fr: Socorro to Dimasalang St 150.00 150.00 1,200 700% R-4 Fr: Dimasalang to Binangonan 150.00 150.00 1,000 566% R-4 SOCORRO ST. Fr: Silanganan to J. Lerma St 110.00 110.00 850 672% R-6 Fr: J. Lerma to Ususan St 110.00 110.00 850 672% R-6 TAYTAY ST. Fr: J.P. Rizal to Binangonan 150.00 150.00 850 466% R-6 USUSAN ST. Fr: Marcela to Martinez St 90.00 90.00 850 844% R-6 05 - MARULAS DISTRICT A. DEL MUNDO ST. Fr: 1st St to 2nd St 400.00 400.00 1,550 288% C-10 Fr: 2nd St to 1st Ave 400.00 400.00 2,200 450% C-9 Fr: 1st Ave to 2nd Ave 400.00 400.00 2,750 588% C-8 ARTIAGA ST. Fr: C Name St Astorga St 140.00 140.00 850 507% R-6 Fr: Astorga to Guernika St 140.00 140.00 850 507% R-6 ASTORGA ST. Fr: Bayani to Dead End 100.00 100.00 850 750% R-6 Fr: Artiaga to Grandeza St 100.00 100.00 850 750% R-6 Fr: Grandeza to Bustos St 110.00 110.00 850 672% R-6 Fr: Bustos to Bayani St 110.00 110.00 850 672% R-6 BAYANI ST. Fr: C. Name to Astorga St 190.00 190.00 850 347% R-6 Fr: Astorga to Flores St 190.00 190.00 850 347% R-6 Fr: Flores to PNR Track 140.00 140.00 850 507% R-6 BUSTOS ST. Fr: C. Name to Astorga St 190.00 190.00 850 347% R-6 Fr: Astorga to Bayani St 190.00 190.00 850 347% R-6 CORDERO ST. Fr: 1st Ave to Katipunan St 300.00 300.00 1,700 466% I-3 Fr: Katipunan to 2nd Ave 300.00 300.00 2,350 683% I-2 C. NAME ST. Fr: 2nd Ave Ext to Pakiusap Street 150.00 150.00 990 560% I-4 Fr: Pakiusap to Kal City-Manila Bdry 150.00 150.00 990 560% I-4 Fr: 2nd Ave Ext to Artiaga St 150.00 150.00 990 560% I-4 Fr: Artiaga to Grandeza St 150.00 150.00 990 560% I-4 Fr: Grandeza to Bustos St 150.00 150.00 990 560% I-4 Fr: Bustos to Bayani St 150.00 150.00 990 560% I-4 Fr: Bayani to Mla Bdry 150.00 150.00 990 560% I-4 CATALINA ST. (ALLEY) Fr: Rizal Ave Ext to Teodoro St Alley 300.00 300.00 2,350 683% I-2 D. AQUINO ST. Fr: Katipunan to Pakiusap St 200.00 200.00 1,700 750% I-3 D. ALGIER ST. Fr: 1st Ave to 2nd Ave 320.00 320.00 2,350 634% I-2 F. ROXAS ST. Fr: Kal-Mla Bdry to 1st St 300.00 300.00 2,350 683% I-2 Fr: 1st St to 1st Ave 300.00 300.00 1,700 466% I-3 Fr: 1st Ave to Katipunan St 350.00 350.00 2,350 571% I-2 Fr: Katipunan to 2nd Ave 350.00 350.00 2,350 571% I-2 FIRST AVENUE Fr: Rizal Ave Ext to J. Teodoro St 500.00 500.00 3,500 600% C-7 Fr: J. Teodoro St to A. Del Mundo St 460.00 460.00 2,750 497% C-8 Fr: A. Del Mundo St to D. Algier St 350.00 350.00 2,350 571% I-2 Fr: D. Algier St F. Roxas St 350.00 350.00 2,350 571% I-2 Fr: F. Roxas to Tandang Sora 350.00 350.00 1,700 386% I-2 Fr: Tandang Sora St to Cordero Street 300.00 300.00 1,700 466% I-3 Fr: Cordero to P. Sevilla St 300.00 300.00 1,700 466% I-3 FIRST STREET Fr: Rizal Ave Ext to A. Del Mundo Street 400.00 400.00 3,450 762% I-1 GRANDEZA STREET Fr: C. Name St to Astorga St 140.00 140.00 850 507% R-6 GUADALAJARA STREET Fr: PNR Track to Guernika St 80.00 80.00 850 962% R-6 GUERNIKA STREET Fr: B G Park Bdry. to 2nd Ave 100.00 100.00 850 962% R-6 Fr: 2nd Ave to Guadalajara St 100.00 100.00 850 962% R-6 Fr: Guadalajara to Teruel St 100.00 100.00 850 962% R-6 Fr: Teruel St to Bayani St 100.00 100.00 850 962% R-6 J. TEODORO STREET Fr: 1st St to 2nd St 400.00 400.00 3,500 775% C-7 Fr: 2nd St to 1st Ave 460.00 460.00 3,500 660% C-7 Fr: 1st Ave to 2nd Ave 460.00 460.00 3,500 660% C-7 KATIPUNAN STREET Fr: F. Roxas to Tandang Sora 250.00 250.00 1,700 580% I-3 Fr: Tandang Sora to Cordero 250.00 250.00 1,700 580% I-3 Fr: C. Cordero to P. Sevilla 250.00 250.00 1,700 580% I-3 Fr: P. Sevilla to D. Aquino 250.00 250.00 1,700 580% I-3 L. LUPA STREET Fr: PNR Track to Flores St 90.00 90.00 850 844% R-6 LAKAMBINI STREET Fr: C. Cordero St to P. Sevilla 200.00 200.00 1,200 500% R-4 MACABALO STREET Fr: C. Name to Rajah Soliman 120.00 120.00 850 608% R-6 MARULAS "A" Fr: C. Name to Rajah Soliman 120.00 120.00 850 608% R-6 P. SEVILLA STREET Fr: Kal City-Mla Bdry. to 1st Avenue 260.00 260.00 1,700 554% I-3 Fr: 1st Ave to Lakambini St 260.00 260.00 1,700 554% I-3 Fr: Lakambini to Katipunan St 300.00 300.00 1,700 466% I-3 Fr: Katipunan to 2nd Ave 300.00 300.00 1,700 466% I-3 RAJAH SOLIMAN STREET Fr: Bayani St to Macabalo St 90.00 90.00 850 844% R-6 Fr: Macabalo to Marulas St 90.00 90.00 850 844% R-6 Fr: Marulas to Kal City-Manila Bdry 90.00 90.00 850 844% R-6 RIZAL AVE EXT. (EAST) Fr: Kal City-Mal Bdry. to North Cemetery 600.00 600.00 3,500 483% C-7 Fr: North Cemetery Rd to 2nd Avenue 650.00 650.00 5,000 669% C-5 RIZAL AVE EXT (WEST) Fr: Kal City Manila Bndry. to Catalina St 600.00 600.00 3,500 483% C-7 Fr: Catalina to 1st St 600.00 600.00 3,500 483% C-7 Fr: 1st St to 2nd St 700.00 700.00 4,000 471% C-6 Fr: 1st Ave to 2nd Ave 970.00 970.00 5,000 416% C-5 Fr: 2nd St. to 1st St. 800.00 800.00 5,000 525% C-5 SECOND AVE. (WEST) Fr: Rizal Ave Ext to J. Teodoro St 700.00 700.00 5,000 614% C-5 Fr: J. Teodoro St to A. Del Mundo St 600.00 600.00 4,000 566% C-6 Fr: A. Del Mundo St to F. Roxas St 450.00 450.00 3,500 677% C-7 Fr: F. Roxas St. to C. Cordero St 400.00 400.00 2,750 587% C-8 Fr: C. Cordero to P. Sevilla 350.00 350.00 2,750 685% C-8 Fr: P. Sevilla to C. Name St 350.00 350.00 2,200 528% C-9 SECOND AVE EXT 250.00 250.00 1,550 520% C-10 SECOND STREET Fr: Rizal Ave Ext. to J. Teodoro St 600.00 600.00 3,500 483% C-7 Fr: J. Teodoro St to A. Del Mundo St 450.00 450.00 2,750 511% C-8 Fr: A. Del Mundo St to F. Roxas St 400.00 400.00 2,200 450% C-9 TANDANG SORA STREET Fr: Kal City-Manila Bdry. to 1st Ave 200.00 200.00 1,700 750% I-3 Fr: 1st Ave to Katipunan St 200.00 200.00 1,700 750% I-3 TERUEL STREET Fr: PNR Track to Guernika St 90.00 90.00 850 844% R-6 VISCAYA STREET Fr: C. NAME ST TO END 100.00 100.00 850 750% R-6 06 - BAGONG GRACE PARK DISTRICT A. DEL MUNDO ST. Fr: 2nd Ave to 3rd Ave 440.00 440.00 2,750 525% C-8 Fr: 3rd Ave to 4th Ave 440.00 440.00 3,500 695% C-7 Fr: 4th Ave to 5th Ave 440.00 440.00 3,500 695% C-7 Fr: 5th Ave to 6th Ave 440.00 440.00 3,500 695% C-7 Fr: 6th Ave to 7th Ave 440.00 440.00 3,500 695% C-7 C. CORDERO STREET Fr: 2nd Ave to 3rd Ave 400.00 400.00 2,350 487% I-2 Fr: 3rd Ave to 4th Ave 400.00 400.00 2,750 587% C-8 Fr: 4th Ave to 5th Ave 400.00 400.00 2,750 587% C-8 Fr: 5th Ave to 6th Ave 400.00 400.00 2,750 587% C-8 Fr: 6th Ave to 7th Ave 400.00 400.00 2,750 587% C-8 CARPIO STREET Fr: Rizal Ave. Ext St to J. Teodoro 600.00 600.00 4,000 566% C-6 D. AQUINO STREET Fr: 2nd Ave to 3rd Ave 300.00 300.00 2,350 683% I-2 Fr: 3rd Ave to 4th Ave 300.00 300.00 2,350 683% I-2 Fr: 4th Ave to 5th Ave 300.00 300.00 2,350 683% I-2 Fr: 5th Ave to 6th Ave 300.00 300.00 2,350 683% I-2 Fr: 6th Ave to 7th Ave 300.00 300.00 2,350 683% I-2 F. ROXAS STREET Fr: 2nd Ave to 3rd Ave 450.00 450.00 2,750 511% C-8 Fr: 3rd Ave to 4th Ave 450.00 450.00 2,750 511% C-8 Fr: 4th Ave to 5th Ave 450.00 450.00 2,750 511% C-8 Fr: 5th Ave to 6th Ave 450.00 450.00 2,750 511% C-8 Fr: 6th Ave to 7th Ave 450.00 450.00 2,750 511% C-8 FIFTH AVENUE Fr: Rizal Ave Ext to J. Teodoro 600.00 600.00 4,000 566% C-8 Fr: J. Teodoro St to A. Del Mundo St 500.00 500.00 3,500 600% C-7 Fr: A. Del Mundo St to F. Roxas St 450.00 450.00 3,500 677% C-7 Fr: F. Roxas to C. Cordero St 400.00 400.00 2,750 587% C-8 Fr: C. Cordero to P. Sevilla 400.00 400.00 2,750 587% C-8 Fr: P. Sevilla to D. Aquino St 400.00 400.00 2,750 587% C-8 Fr: D. Aquino to Nadurata St 340.00 340.00 850 675% R-6 Fr: Nadurata to S. Baltazar St 200.00 200.00 1,550 675% C-10 Fr: Baltazar to PNR Track 180.00 180.00 850 372% R-6 FOURTH AVENUE Fr: Rizal Ave Ext to J. Teodoro 700.00 700.00 4,000 471% C-6 Fr: J. Teodoro St. to A. Del Mundo St 600.00 600.00 3,500 483% C-7 Fr: A. Del Mundo to F. Roxas 500.00 500.00 3,500 600% C-7 Fr: F. Roxas to C. Cordero St 500.00 500.00 2,750 450% C-8 Fr: C. Cordero to P. Sevilla 500.00 500.00 2,750 450% C-8 Fr: P. Sevilla to D. Aquino St 500.00 500.00 2,200 340% C-9 Fr: D. Aquino to Nadurata St 400.00 400.00 1,550 288% C-10 Fr: Nadurata to PNR Track 300.00 300.00 1,550 416% C-10 J. TEODORO STREET Fr: 2nd Ave to 3rd Ave 600.00 600.00 4,000 566% C-6 Fr: 3rd Ave to 4th Ave 600.00 600.00 4,000 566% C-6 Fr: 4th Ave to 5th Ave 600.00 600.00 4,000 566% C-6 Fr: 5th Ave to 6th Ave 600.00 600.00 4,000 566% C-6 Fr: Susano St to Carpio St 600.00 600.00 4,000 566% C-6 Fr: Carpio St to 7th Ave 600.00 600.00 4,000 566% C-6 L. NADURATA STREET Fr: 3rd Ave to 4th Ave 250.00 250.00 2,000 700% R-3 Fr: 4th Ave to 5th Ave 250.00 250.00 2,000 700% R-3 Fr: 5th to 6th Ave 250.00 250.00 2,000 700% R-3 Fr: 6th Ave to 7th Ave 250.00 250.00 2,000 700% R-3 P. GALAURAN STREET Fr: 4th Ave to 5th Ave 200.00 200.00 850 325% R-6 Fr: 5th Ave to 6th Ave 200.00 200.00 850 325% R-6 Fr: 6th Ave to 7th Ave 200.00 200.00 1,200 500% R-4 P. SEVILLA STREET Fr: 2nd Ave to 3rd Ave 400.00 400.00 2,350 487% I-2 Fr: 3rd Ave to 4th Ave 400.00 400.00 2,750 587% C-8 Fr: 4th Ave to 5th Ave 400.00 400.00 2,750 587% C-8 Fr: 5th Ave to 6th Ave 400.00 400.00 2,750 587% C-8 Fr: 6th Ave to 7th Ave 400.00 400.00 2,750 587% C-8 RIZAL AVE EXT (WEST) Fr: 2nd Ave to 3rd Ave 1,020.00 1,020.00 5,000 390% C-5 Fr: 3rd Ave to 4th Ave 1,020.00 1,020.00 5,000 390% C-5 Fr: 4th Ave to 5th Ave 1,020.00 1,020.00 6,400 527% C-4 Fr: 5th Ave to Susano St 1,020.00 1,020.00 6,400 527% C-4 Fr: Susano St to Carpio St 1,020.00 1,020.00 6,400 527% C-4 Fr: Carpio St to 6th Ave 1,020.00 1,020.00 6,400 527% C-4 Fr: 6th Ave to 7th Ave 1,020.00 1,020.00 7,490 634% C-3 S. BALTAZAR STREET Fr: 3rd Ave to 4th Ave 180.00 180.00 850 372% R-6 Fr: 4th Ave to 5th Ave 180.00 180.00 850 372% R-6 Fr: 5th Ave to 6th Ave 180.00 180.00 850 372% R-6 Fr: 6th Ave to 7th Ave 180.00 180.00 1,200 566% R-4 SECOND AVENUE Fr: Rizal Ave Ext to J. Teodoro 700.00 700.00 4,000 471% C-6 Fr: J. Teodoro To A. del Mundo 600.00 600.00 3,500 483% C-7 Fr: A. del Mundo to F. Roxas 500.00 500.00 3,500 600% C-7 Fr: F. Roxas to C. Cordero St 400.00 400.00 2,750 587% C-8 Fr: C. Cordero to P. Sevilla 400.00 400.00 2,750 587% C-8 Fr: P. Sevilla to D. Aquino 300.00 300.00 2,200 633% C-9 Fr: D. Aquino to Nadurata 200.00 200.00 1,500 675% C-10 Fr: Nadurata to PNR Track 200.00 200.00 1,200 500% R-4 SEVENTH AVENUE Fr: Rizal Avenue Ext to J. Teodoro 700.00 700.00 4,000 471% C-6 Fr: J. Teodoro to A. del Mundo 600.00 600.00 4,000 566% C-6 Fr: A. del Mundo to F. Roxas St 500.00 500.00 3,500 600% C-7 Fr: F. Roxas to C. Cordero St 500.00 500.00 3,500 600% C-7 Fr: C. Cordero to P. Sevilla 500.00 500.00 3,500 600% C-7 Fr: P. Sevilla to D. Aquino 400.00 400.00 2,750 587% C-8 Fr: D. Aquino to Nadurata St 350.00 350.00 2,200 528% C-9 Fr: Nadurata to Baltazar St 250.00 250.00 2,000 700% R-3 Fr: Baltazar to Calauran St 250.00 200.00 1,200 500% R-4 Fr: Calauran to PNR Track 200.00 200.00 1,200 500% R-4 SIXTH AVENUE Fr: Rizal Ave Ext to J. Teodoro St 700.00 700.00 4,000 471% C-6 Fr: J. Teodoro to A. del Mundo 600.00 600.00 4,000 566% C-6 Fr: A. Del Mundo to F. Roxas 500.00 500.00 3,500 600% C-7 Fr: F. Roxas to C. Cordero 450.00 450.00 3,500 677% C-7 Fr: C. Cordero to P. Sevilla 450.00 450.00 3,500 677% C-7 Fr: P. Sevilla to D. Aquino 450.00 450.00 2,750 511% C-8 Fr: D. Aquino to Nadurata St 300.00 300.00 2,200 633% C-9 Fr: Nadurata to Baltazar St 250.00 250.00 2,000 700% R-3 Fr: Baltazar to Galauran St 200.00 200.00 1,200 500% R-4 Fr: Galauran to PNR track 150.00 150.00 1,200 700% R-4 SUSANO STREET Fr: Rizal Ave Ext to J. Teodoro St 700.00 700.00 4,000 471% C-6 THIRD AVENUE Fr: Rizal Ave Ext to J. Teodoro St 700.00 700.00 4,000 471% C-6 Fr: J. Teodoro St to A. Del Mundo St 600.00 600.00 3,500 483% C-7 Fr: A. Del Mundo to F. Roxas St 500.00 500.00 3,500 600% C-7 Fr: F. Roxas to C. Cordero St 500.00 500.00 2,750 450% C-8 Fr: Cordero to P. Sevilla St 450.00 450.00 2,750 511% C-8 Fr: P. Sevilla to D. Aquino St 400.00 400.00 2,275 587% C-8 Fr: D. Aquino to Nadurata St 310.00 310.00 1,550 400% C-10 Fr: Nadurata to PNR Track 150.00 150.00 850 466% R-6 Fr: 7th Ave to 6th Ave 150.00 150.00 850 466% R-6 07 - GRACE PARK DISTRICT A. CANDIDO ST. Fr: D. Aquino to Nadurata St 200.00 200.00 1,200 500% R-4 Fr: Nadurata to Galauran 200.00 200.00 1,200 500% R-4 Fr: Galauran to PNR Track 160.00 160.00 850 431% R-6 A. DEL LEON STREET Fr: D. Aquino to Nadurata 200.00 200.00 1,200 500% R-4 Fr: Nadurata to Baltazar 200.00 200.00 1,200 500% R-4 Fr: Baltazar to Galauran 200.00 200.00 1,200 500% R-4 A. DEL MUNDO STREET Fr: 7th Ave to 8th Ave 500.00 500.00 3,500 600% C-7 Fr: 8th Ave to 9th Ave 500.00 500.00 3,500 600% C-7 Fr: 9th Ave to 10th Ave 500.00 500.00 3,500 600% C-7 BERNADETTE STREET Fr: D. Aquino to Nadurata 200.00 200.00 1,200 500% R-4 Fr: Nadurata to Baltazar St 200.00 200.00 1,200 500% R-4 Fr: Baltazar to Galauran St 200.00 200.00 1,200 500% R-4 Fr: Galauran to Sevilla St 160.00 160.00 850 431% R-6 C. CORDERO STREET Fr: 7th Ave to 8th Ave 400.00 400.00 2,275 587% C-8 Fr: 8th Ave to 9th Ave 360.00 360.00 2,200 511% C-9 CAPAS STREET Fr: D. Aquino to Nadurata 200.00 200.00 1,200 500% R-4 Fr: Nadurata to Galauran St 200.00 200.00 1,200 500% R-4 Fr: Galauran to PNR Track 160.00 160.00 850 431% R-6 CORREGIDOR STREET Fr: D. Aquino to Nadurata 200.00 200.00 1,200 500% R-4 Fr: Nadurata to Galauran St 200.00 200.00 1,200 500% R-4 Fr: Galauran to PNR Track 160.00 160.00 850 431% R-6 D. AQUINO STREET Fr: 7th Ave. to 8th Ave 300.00 300.00 1,550 416% C-10 Fr: 8th Ave to Bernadette 200.00 200.00 1,550 675% C-10 Fr: Bernadette to Masabelle 200.00 200.00 1,550 675% C-10 Fr: Masabelle to De Leon St 200.00 200.00 1,550 675% C-10 Fr: De Leon to 9th Ave 260.00 200.00 1,550 675% C-10 Fr: 9th Ave to Candido St 200.00 200.00 1,550 675% C-10 Fr: Candido to Capa St 200.00 200.00 1,550 675% C-10 Fr: Capa to Corregidor St 200.00 200.00 1,550 675% C-10 Fr: Corregidor to 10th Ave 200.00 200.00 1,550 675% C-10 EIGHT AVENUE Fr: Rizal Ave Ext to J. Teodoro St 700.00 700.00 4,000 471% C-6 Fr: J. Teodoro to A. Del Mundo 600.00 600.00 4,000 566% C-6 Fr: A. Del Mundo to F. Roxas 500.00 500.00 3,500 600% C-7 Fr: F. Roxas to Cordero St 440.00 440.00 3,500 695% C-7 Fr: Cordero to P. Sevilla St 440.00 440.00 3,500 695% C-7 Fr: Sevilla to D. Aquino St 440.00 440.00 2,750 525% C-8 Fr: D. Aquino to Nadurata St 360.00 360.00 2,200 511% C-9 Fr: Nadurata to Baltazar St 200.00 200.00 2,000 900% R-3 Fr: Baltazar to Galauran St 200.00 200.00 1,200 500% R-4 Fr: Galauran to PNR Track 160.00 160.00 850 431% R-6 F. ROXAS ST. Fr: 7th Ave to 8th Ave 450.00 450.00 3,500 677% C-7 Fr: 8th Ave to 9th Ave 430.00 430.00 3,500 714% C-7 IPIL ST. Fr: Baltazar to Galauran 200.00 200.00 1,200 500% R-4 J. TEODORO STREET Fr: 7th Ave to 8th Ave 600.00 600.00 4,000 566% C-6 Fr: 8th Ave to 9th Ave 600.00 600.00 4,000 566% C-6 Fr: 9th Ave to 10th Ave 600.00 600.00 4,000 566% C-6 L. NADURATA STREET Fr: 7th Ave to 8th Ave 250.00 250.00 1,550 520% C-10 Fr: 8th Ave to Bernadette St 250.00 250.00 1,550 520% C-10 Fr: Bernadette to Masabella St 250.00 250.00 1,550 520% C-10 Fr: Masabelle to A. De Leon St 250.00 250.00 1,550 520% C-10 Fr: A. De Leon to 9th Ave 250.00 250.00 1,550 520% C-10 Fr: 9th Ave to Candido St 250.00 250.00 1,550 520% C-10 Fr: Candido to Capas St 250.00 250.00 1,550 520% C-10 Fr: Capas to Corregidor St 250.00 250.00 1,550 520% C-10 Fr: Corregidor to 10th Ave 250.00 250.00 1,550 520% C-10 MASABELLE STREET Fr: D. Aquino to Nadurata St 260.00 260.00 1,200 500% R-4 Fr: Nadurata to Baltazar St 200.00 200.00 1,200 500% R-4 Fr: Baltazar to Galauran St 200.00 200.00 1,200 500% R-4 Fr: Galauran to Santiago St 160.00 160.00 1,200 650% R-4 NARRA ST. Fr: Baltazar to Galauran 200.00 200.00 1,200 500% R-4 NINTH AVENUE Fr: Rizal Ave to J. Teodoro St 700.00 700.00 4,000 471% C-6 Fr: J. Teodoro to A. Del Mundo 600.00 600.00 4,000 566% C-6 Fr: A. Del Mundo to P. Sevilla 500.00 500.00 3,500 600% C-7 Fr: P. Sevilla to D. Aquino 450.00 450.00 2,750 511% C-8 Fr: D. Aquino to Nadurata St 300.00 300.00 2,200 1000% C-9 Fr: Nadurata to Baltazar St 250.00 250.00 2,000 700% R-3 Fr: Baltazar to Galauran St 200.00 200.00 1,200 500% R-4 Fr: Galauran to PNR Track 200.00 200.00 850 431% R-6 P. GALAURAN STREET Fr: 7th Ave to 8th Ave 180.00 180.00 1,200 566% R-4 Fr: Ipil St to Yakal St 180.00 180.00 1,200 566% R-4 Fr: Yakal St to Narra St 180.00 180.00 1,200 566% R-4 Fr: Narra St to 8th Ave 180.00 180.00 1,200 566% R-4 Fr: 8th Ave to Bernadette St 180.00 180.00 1,200 566% R-4 Fr: Bernadette to Massabelle 180.00 180.00 1,200 566% R-4 Fr: Masabelle to A. De Leon 180.00 180.00 1,200 566% R-4 Fr: A. De Leon to 9th Ave 180.00 180.00 1,200 566% R-4 Fr: 9th Ave to A. Candido St 180.00 180.00 1,200 566% R-4 Fr: Candido to Capas St 180.00 180.00 1,200 566% R-4 Fr: Capas St to Corregidor St 180.00 180.00 1,200 566% R-4 Fr: Corregidor to 10th Ave 180.00 180.00 1,200 566% R-4 P. BURGOS ST Fr: Santiago to PNR Track 260.00 260.00 1,550 496% C-10 P. SEVILLA STREET Fr: 9th to 10th Ave 400.00 400.00 2,350 488% I-2 Fr: 7th Ave to 8th Ave 400.00 400.00 2,350 488% I-2 Fr: 8th Ave to 9th Ave 400.00 400.00 2,350 488% I-2 R. SANTIAGO ST. Fr: 9th Ave to A. Candido 200.00 200.00 1,200 500% R-4 Fr: A. Candido to Capas St 200.00 200.00 1,200 500% R-4 Fr: Capas to Corregidor 200.00 200.00 1,200 500% R-4 Fr: Corregidor to 10th Ave 200.00 200.00 1,200 500% R-4 RIZAL AVE EXT (WEST) Fr: 7th Ave to 8th Ave 1,420.00 1,420.00 7,490 427% C-3 Fr: 9th Ave to 10th Ave 1,420.00 1,420.00 8,580 504% C-2 Fr: 8th Ave to 9th Ave 1,420.00 1,420.00 8,580 504% C-2 S. BALTAZAR STREET Fr: 7th Ave to Ipil St 200.00 200.00 1,200 500% R-4 Fr: Ipil St to Yakal 200.00 200.00 1,200 500% R-4 Fr: Yakal St to Narra St 200.00 200.00 1,200 500% R-4 Fr: Narra St to 8th Ave 200.00 200.00 1,200 500% R-4 Fr: 8th Ave to Bernadette St 200.00 200.00 1,200 500% R-4 Fr: Bernadette to Masabelle 200.00 200.00 1,200 500% R-4 Fr: Masabelle to A. De Leon 200.00 200.00 1,200 500% R-4 Fr: A. De Leon to 9th Ave 200.00 200.00 1,200 500% R-4 Fr: 9th Ave to Candido St 200.00 200.00 1,200 500% R-4 Fr: Candido to Capas St 200.00 200.00 1,200 500% R-4 Fr: Capas to Corregidor St 200.00 200.00 1,200 500% R-4 Fr: Corregidor to 10th Ave 200.00 200.00 1,200 500% R-4 TENTH AVENUE (SOUTH) Fr: Rizal Ave to J. Teodoro 700.00 700.00 5,000 614% C-5 Fr: J. Teodoro to A. Del Mundo 600.00 600.00 4,000 566% C-6 Fr: Del Mundo to F. Roxas St 500.00 500.00 3,500 600% C-7 Fr: F. Roxas to Cordero St 450.00 450.00 3,500 677% C-7 Fr: Cordero to P. Sevilla St 450.00 450.00 3,500 677% C-7 Fr: P. Sevilla to D. Aquino St 450.00 450.00 3,500 677% C-7 Fr: D. Aquino to Nadurata St 450.00 450.00 3,500 677% C-7 Fr: Nadurata to Baltazar St 300.00 300.00 2,200 633% C-9 Fr: Baltazar to Galauran St 300.00 300.00 2,200 633% C-9 Fr: Galauran to Santiago St 260.00 260.00 1,550 496% C-10 V. SEVILLA STREET Fr: Bernadette to 9th Ave 160.00 160.00 850 431% R-6 YABUT STREET Fr: 7th Ave to 8th Ave 200.00 200.00 1,200 500% R-4 YAKAL ST. Fr: Baltazar to Galauran 200.00 200.00 1,200 500% R-4 08 - CALAANAN (WEST) DISTRICT ABBEY ROAD Fr: Samson Road to Heroes Del 96 250.00 250.00 1,550 520% C-10 A DEL MUNDO STREET Fr: 10th Ave to Apostol St 480.00 480.00 3,500 629% C-7 AGLIPAY STREET Fr: 10th Ave to C. Apostol 200.00 200.00 1,200 500% R-4 ARCE STREET Fr: Gonzales St to Heroes Del 96 200.00 200.00 1,200 500% R-4 R. VICTORIO STREET Fr: 10th Ave to End 200.00 200.00 1,200 500% R-4 BULACAN STREET Fr: 10th Ave to End 200.00 200.00 1,200 500% R-4 C. CORDERO STREET Fr: 10th Ave to 11th Ave 300.00 300.00 2,350 683% I-2 Fr: 11th Ave to End 200.00 200.00 1,200 500% R-4 C. APOSTOL STREET Fr: 10th Ave to G. Del Pilar 250.00 250.00 1,200 380% R-4 Fr: G. Del Pilar to Vivera St 250.00 250.00 1,200 380% R-4 Fr: Vivera to Heroes Del 96 200.00 200.00 1,200 380% R-4 D. AQUINO STREET Fr: 10th Ave to End 200.00 200.00 1,200 500% R-4 DELAS ALAS STREET Fr: Gonzales to Heroes Del 96 160.00 160.00 1,200 650% R-4 ELEVENTH AVENUE Fr: Rizal Ave to J. Teodoro St 700.00 700.00 4,000 614% C-6 Fr: J. Teodoro to A. Del Mundo 400.00 400.00 3,500 775% C-7 Fr: A. Del Mundo to End 340.00 340.00 2,750 708% C-8 F. ROXAS STREET Fr: 10th Ave to 11th Ave 390.00 390.00 2,350 502% C-9 FLORENCIA STREET Fr: Rizal Ave to J. Teodoro St 700.00 700.00 4,000 471% C-6 Fr: J. Teodoro to Pepe St 400.00 400.00 3,500 775% R-7 Fr: Pepe St to Jacinto St 390.00 390.00 3,500 797% C-7 FRANCISCO STREET Fr: Samson Road to Palon St 400.00 400.00 2,750 587% C-8 G. DEL PILAR STREET Fr: 10th Ave to C. Apostol 200.00 200.00 1,200 500% R-4 G. ALVAREZ STREET Fr: C. Apostol St to End 200.00 200.00 1,200 500% R-4 GEN. GARCIA STREET Fr: Gen Alvarez St to End 160.00 160.00 1,200 650% R-4 GONZALES STREET Fr: Heroes Del 96 to Villanueva St 160.00 160.00 1,200 650% R-4 Fr: Villanueva to Virata St 160.00 160.00 1,200 650% R-4 Fr: Virata to Gazaon St 160.00 160.00 1,200 650% R-4 Fr: Gazaon to Delas Alas St 160.00 160.00 1,200 650% R-4 Fr: Delas Alas to Farley St 160.00 160.00 1,200 650% R-4 Fr: Farley to Calaanan St 160.00 160.00 1,200 650% R-4 Fr: Calaanan to Arce St 160.00 160.00 1,200 650% R-4 Fr: Arce to Samat St 160.00 160.00 1,200 650% R-4 Fr: Samat to Villarosa St 160.00 160.00 1,200 650% R-4 HEROES DEL '96 STREET Fr: 10th Ave to C. Apostol St 250.00 250.00 1,200 380% R-4 Fr: C. Apostol to Gonzales St 250.00 250.00 1,200 380% R-4 J. TEODORO STREET Fr: 10th Ave to 11th Ave 600.00 600.00 4,000 566% C-6 L. NADURATA STREET Fr: 10th Ave to 11th Ave 200.00 200.00 1,200 500% R-4 M HIZON STREET Fr: 10th Ave to C. Apostol St 200.00 200.00 1,200 500% R-4 MALONZO STREET Fr: Heroes Del '96 to Samson Road 200.00 200.00 1,200 500% R-4 PALON STREET Fr: S. Baltazar to Francisco 200.00 200.00 1,200 500% R-4 P. SEVILLA STREET Fr: 10th Ave to 11th Ave 300.00 300.00 2,350 683% I-2 Fr: 11th Ave to P. Gomez St 180.00 180.00 1,200 566% R-4 Fr: P. Gomez to Lucia St 180.00 180.00 1,200 566% R-4 PABLO STREET Fr: 10th Ave to 11th Ave 300.00 300.00 2,350 683% I-2 GUIZON STREET Fr: Gonzales to Heroes Del '96 160.00 160.00 1,200 650% R-4 RIZAL AVE EXT (WEST) Fr: 10th Ave to 11th Ave 1,500.00 1,500.00 8,580 472% C-2 Fr: 11th Ave to Florencia St 1,500.00 1,500.00 8,580 472% C-2 Fr: Florencia to Victory line 1,500.00 1,500.00 8,580 472% C-2 Fr: Bonifacio Monument to Victory Liner Boni. Circle 1,600.00 1,600.00 8,580 436% C-2 2,000.00 2,000.00 9,500 375% C-1 S. BALTAZAR STREET Fr: 10th Ave to Palon St 200.00 200.00 1,200 500% R-4 SAMSON ROAD Fr: Bonifacio Circle 2,000.00 2,000.00 9,500 375% C-1 Fr: Bonifacio Monument to Abella St 1,500.00 1,500.00 8,580 472% C-2 Fr: Abella St to Francisco St 1,500.00 1,500.00 7,490 399% C-3 Fr: Francisco to F. Torres St 850.00 850.00 6,400 652% C-4 Fr: F. Torres to Villarosa St 850.00 850.00 5,000 488% C-5 Fr: Villarosa to Heroes Del '96 500.00 500.00 4,000 700% C-6 Fr: Heroes Del '96 to Malonzo St 400.00 400.00 4,000 900% C-6 Fr: Malonzo to Abbey Road 340.00 340.00 4,000 1,076% C-6 Fr: Abbey Road to PNR Track 340.00 340.00 3,500 929% C-7 STOTSENBERG STREET Fr: 10th Ave to End 200.00 200.00 1,200 500% R-4 TENTH AVENUE (NORTH) Fr: Rizal Ave to J. Teodoro St 700.00 700.00 5,000 614% C-5 Fr: J. Teodoro to A. del Mundo 650.00 650.00 4,000 515% C-6 Fr: A. Del Mundo to F. Roxas St 500.00 500.00 3,500 600% C-7 Fr: F. Roxas to C. Cordero St 450.00 450.00 3,500 677% C-7 Fr: C. Cordero to Pablo St 450.00 450.00 3,500 677% C-7 Fr: Pablo to F. Sevilla St 450.00 450.00 3,500 677% C-7 Fr: F. Sevilla to Bulacan St 450.00 450.00 3,500 677% C-7 Fr: Bulacan to D. Aquino St 450.00 450.00 3,500 677% C-7 Fr: D. Aquino to Nadurata St 450.00 450.00 3,500 677% C-7 Fr: Nadurata to Stotsenberg St 340.00 340.00 2,750 708% C-8 Fr: Stotsenberg to Baltazar St 340.00 340.00 2,750 708% C-8 Fr: Baltazar to Heroes Del '96 340.00 340.00 2,750 708% C-8 Fr: Heroes Del '96 to Aglipay 340.00 340.00 2,750 708% C-8 Fr: Aglipay to Vivora 300.00 300.00 2,200 633% R-9 Fr: Vivora to Gen Del Pilar 250.00 250.00 2,200 780% R-9 Fr: Gen Del Pilar to H. Hizon 250.00 250.00 2,200 780% R-9 Fr: H. Hizon St to PNR Track 250.00 250.00 2,200 780% C-9 VILLANUEVA STREET Fr: Gonzales to Heroes Del '96 200.00 200.00 1,200 500% R-4 VILLAROSA STREET Fr: Gonzales to Heroes Del '96 200.00 200.00 1,200 500% R-4 VIVORA STREET Fr: 10th Ave to C. Apostol 200.00 200.00 1,200 500% R-4 09 - BONIFACIO DISTRICT ARANETA AVENUE Fr: Samson Rd to Caimito Rd 400.00 400.00 2,200 450% C-9 Fr: Caimito Rd to Mango Rd 350.00 350.00 2,200 528% C-9 NATIVIDAD STREET Fr: Calle Uno to Calle tres 300.00 300.00 1,550 416% C-10 Fr: Calle Tres to Raparo St 220.00 220.00 1,550 604% C-10 BOSTON TECH. Fr: Drexel Tech to Dunwoody 300.00 300.00 2,000 566% R-3 BRIXTON TECH. Fr: London Tech to Mal Bdry 300.00 300.00 2,000 566% R-3 CAIMITO ROAD Fr: Samson Rd to Univ. Ave 300.00 300.00 2,000 566% R-3 Fr: Univ Ave to Araneta Ave 300.00 300.00 2,000 566% R-3 Fr: Araneta Ave to Nangka Rd 300.00 300.00 2,000 566% R-3 Fr: Nangka Rd to Dagohoy St 300.00 300.00 2,000 566% R-3 Fr: Dagohoy St to Lapu-lapu St 300.00 300.00 2,000 566% R-3 Fr: Lapu-lapu to Pio Val. 300.00 300.00 2,000 566% R-3 Fr: Pio Valenzuela to McArt Hw 300.00 300.00 2,000 566% R-3 CALLE DOS (CUATRO) Fr: Pio Val to Mcarthur Highway 400.00 400.00 2,000 400% R-3 Fr: Mcarthur to B. Natividad 400.00 400.00 2,000 400% R-3 Fr: B. Natividad to Gen Simon 300.00 300.00 2,000 566% R-3 CALLE UNO Fr: Mcarthur Highway to B. Natividad St 400.00 400.00 2,000 400% R-3 Fr: B. Natividad to Gen Simon 300.00 300.00 2,000 700% R-3 CHICAGO TECH. Fr: Cor U.E. Tech. Drezel Tech 300.00 300.00 2,000 566% R-3 Fr: Drezel Tech to Edison Tech 300.00 250.00 2,000 700% R-3 DAGOHOY STREET Fr: Samson Rd to Caimito St 350.00 350.00 2,200 528% C-9 Fr: Caimito St Mango-Mal-Bdry 300.00 300.00 1,550 416% C-10 DREXEL TECH. Fr: U.E. Tech to London Tech. 300.00 300.00 2,000 566% R-3 Fr: London Tech to Boston Tech 300.00 300.00 2,000 566% R-3 Fr: Boston Tech to Dunwoody 300.00 300.00 2,000 566% R-3 DUNWOODY TECH. Fr: Drexel Tech to Mal Bdry 300.00 300.00 2,000 566% R-3 EDISON TECH. Fr: Chicago Tech to U.E. Tech 300.00 300.00 2,000 566% R-3 Fr: U.E. Tech to Greer Tech 300.00 300.00 2,000 566% R-3 Fr: Greer Tech to London Tech 300.00 300.00 2,000 566% R-3 Fr: London Tech to Mal. Bdry. 300.00 300.00 2,000 566% R-3 GEN. SIMON STREET Fr: Samson Road to Calle Uno 400.00 400.00 3,500 775% C-7 Fr: Calle Uno to Calle Tres 300.00 300.00 2,200 633% C-9 Fr: Calle Tres to Reparo St 250.00 250.00 2,200 780% C-9 GREER TECH. Fr: London Tech to Edison Tech 300.00 300.00 2,000 566% R-3 LAPU-LAPU STREET Fr: Samson Road to Caimito St 400.00 400.00 2,750 566% C-8 Fr: Caimito St to Mango-Rd-Mal 300.00 300.00 2,000 566% R-3 LONDON TECH. Fr: Drezel Tech to Cor Brixton Tech 300.00 300.00 2,000 566% R-3 Fr: Cor Brixton Tech to Greer Tech to Edison Tech 300.00 300.00 2,000 566% R-3 MCARTHUR HIGHWAY (EAST) Fr: Bonifacio Circle 2,000.00 2,000.00 9,500 375% C-1 Bonifacio Monument to Market Road 1,600.00 1,600.00 8,580 436% C-2 Fr: Market Road to Calle Uno 1,560.00 1,560.00 7,490 380% C-3 Fr: Calle Uno to Calle Dos 1,500.00 1,500.00 5,000 233% C-5 Fr: Calle Dos to Reparo St 1,000.00 1,000.00 2,750 175% C-8 Fr: Reparo St to Mal. Bdry. 740.00 740.00 2,750 271% C-8 MCARTHUR HIGHWAY (WEST) Bonifacio Circle 2,000.00 2,000.00 9,500 375% C-1 Fr: Bonifacio Monumento to Caimito Road 1,600.00 1,600.00 8,580 436% C-2 Fr: Caimito Rd. to Gen P. Valenzuela St (Calle 4) 1,500.00 1,500.00 6,400 326% C-4 Fr: Gen P. Valenzuela to (Calle 4) Reparo Road - 1,000.00 2,750 175% C-8 Fr: Reparo Road to Malabon Bdry. 740.00 740.00 2,750 271% C-8 MANGO ROAD Fr: Dunwoody Tech. to Mal. Bdry. to Univ. 300.00 300.00 2,000 566% R-3 Fr: Univ. Ave. to Araneta Ave. 300.00 300.00 2,000 566% R-3 Fr: Araneta Ave. to Nangka Btl 300.00 300.00 2,000 566% R-3 Fr: Nangka Btl to Dagohoy St. 300.00 300.00 2,000 566% R-3 Fr: Dagohoy to Lapu-lapu St. 300.00 300.00 2,000 566% R-3 NANGKA ROAD Fr: Caimito St. to Malabon Bdry 300.00 300.00 2,000 566% R-3 P. BONIFACIO ST. Fr: Samson Rd. to Caimito Rd. 300.00 300.00 2,000 566% R-3 PIO VALENZUELA ST. Fr: Samson Rd. to Caimito Rd. 400.00 400.00 2,750 587% C-8 Fr: Caimito Road to Calle Dos 300.00 300.00 2,200 633% C-9 REPARO STREET Fr: McArthur Highway to B. Natividad St 350.00 350.00 2,000 471% R-3 Fr: B. Natividad to Gen Simon 250.00 250.00 2,000 700% R-3 SAMSON ROAD Fr: PNR Crossing to U.E. Tech 400.00 400.00 3,500 775% C-7 Fr: U.E. Tech to Caimito Road 400.00 400.00 3,500 755% C-7 Fr: Caimito Road to Univ Ave 400.00 400.00 4,000 900% C-6 Fr: Univ Ave to Araneta Ave 600.00 600.00 4,000 566% C-6 Fr: Araneta Ave to Bonifacio 600.00 600.00 5,000 733% C-5 Fr: Bonifacio to Dagohoy St 740.00 740.00 6,400 764% C-4 Fr: Lapu-lapu to Dagohoy St 740.00 740.00 6,400 764% C-4 Fr: Pio Val. to Lapu-lapu St 1,560.00 1,560.00 7,490 380% C-3 Fr: Bonifacio Circle to P. Valenzuela 1,600.00 1,600.00 8,580 436% C-2 Fr: Bonifacio Circle 2,000.00 2,000.00 9,500 375% C-1 U.E. TECH Fr: Samson Rd. to Cor. Chicago Tech and Drexel Tech. 350.00 350.00 2,000 471% R-3 Fr: Chicago Tech & Drexel Tech. to Edison Tech 350.00 350.00 2,000 471% R-3 Fr: Edison Tech. to Malabon Bdry. 350.00 350.00 2,000 471% R-3 UNIVERSITY AVENUE Fr: Samson Rd. to Caimito Rd. 350.00 350.00 2,200 528% C-9 Fr: Caimito Rd. to Mango Rd. Malabon Boundary 350.00 350.00 2,000 471% R-3 SAMSON ROAD (NORTH EAST) - EDSA Fr: Bonifacio Circle 2,000.00 2,000.00 9,500 375% C-1 Fr: B. Monumento to Gen Simon 1,600.00 1,600.00 8,580 436% C-2 Fr: Gen Simon to Asuncion St 1,560.00 1,560.00 7,490 380% C-3 10 - MORNING BREEZE DISTRICT ARAYAT STREET Fr: Asuncion to Reparo St 160.00 160.00 1,200 650% R-4 ASUNCION STREET Fr: Samson Road to Pedestrian Lane 300.00 300.00 2,000 566% R-3 Fr: Pedestrian Lane to Pilar St 300.00 300.00 2,000 566% R-3 Fr: Pilar to Paz St 300.00 300.00 2,000 566% R-3 Fr: Paz St to Concepcion St 300.00 300.00 2,000 566% R-3 CONCEPCION STREET Fr: Loreto to Pedestrian Lane 300.00 300.00 2,000 566% R-3 Fr: Pedestrian Lane to Pilar St 300.00 300.00 2,000 566% R-3 Fr: Pilar St to Asuncion St 260.00 260.00 2,000 669% R-3 Fr: Asuncion to Malabon Bdry 260.00 260.00 1,200 361% R-4 GEN ROSENDO SIMON STREET Fr: Samson Road to Calle 1 400.00 400.00 3,500 775% C-7 Fr: Calle 1 to Calle 2 350.00 350.00 2,200 528% C-9 GEN TINIO STREET Fr: Samson Road to Loreto St 350.00 350.00 2,200 528% C-9 Fr: Pedestrian Lane to Pilar St 300.00 300.00 2,000 566% R-3 Fr: Pilar St to Asuncion St 300.00 300.00 2,000 566% R-3 Fr: Asuncion to Reparo-Mal Bdry 300.00 300.00 1,200 300% R-4 GUADALUPE STREET Fr: Loreta to Pedestrian Lane 260.00 260.00 2,000 669% R-3 Fr: Pedestrian lane to Pilar St 260.00 260.00 2,000 669% R-3 LORETO STREET Fr: Asuncion to Monserrat St 300.00 300.00 2,200 633% C-9 Fr: Monserrat to Guadalupe St 300.00 300.00 2,200 633% C-9 Fr: Guadalupe St to Paz St 300.00 300.00 2,200 633% C-9 Fr: Paz St to Concepcion St 300.00 300.00 2,200 633% C-9 Fr: Concepcion to Gen. Tinio St 300.00 300.00 2,200 633% C-9 MONSERRAT STREET Fr: Loreto to Pedestrian Lane 250.00 250.00 2,000 780% C-9 Fr: Pedestrian Lane to Pilar St 250.00 250.00 2,000 700% R-3 Fr: Pilar St to Paz St 250.00 250.00 2,000 700% R-3 PAZ STREET Fr: Loreto to Pedestrian Lane 250.00 250.00 2,000 700% R-3 Fr: Pedestrian Lane to Pilar St 250.00 250.00 2,000 700% R-3 Fr: Pilar St to Asuncion St 250.00 250.00 2,000 700% R-3 PEDESTRIAN LANE Fr: Asuncion to Monserrat St 160.00 160.00 2,200 1,275% C-9 Fr: Monserrat to Guadalupe St 160.00 160.00 2,200 1,275% C-9 Fr: Guadalupe St to Paz St 160.00 160.00 2,200 1,275% C-9 Fr: Paz St to Concepcion St 160.00 160.00 2,200 1,275% C-9 Fr: Concepcion to Gen. Tinio St 160.00 160.00 2,200 1,275% C-9 PILAR STREET Fr: Asuncion St to Monserrat St 250.00 250.00 2,000 700% R-3 Fr: Monserrat to Guadalupe St 250.00 250.00 2,000 700% R-3 Fr: Guadalupe St to Paz St 250.00 250.00 2,000 700% R-3 Fr: Paz St to Gen. Tinio St 250.00 250.00 2,000 700% R-3 REPARO STREET Fr: Gen R. Simon to Arayat St 150.00 150.00 1,200 700% R-4 Fr: Arayat to Concepcion St 150.00 150.00 1,200 700% R-4 Fr: Concepcion to Gen. Tinio St 150.00 150.00 1,200 700% R-4 SAMSON ROAD Fr: Gen. R. Simon to Asuncion 780.00 780.00 7,490 860% C-3 Fr: Asuncion to Gen. Tinio St 780.00 780.00 6,400 720% C-4 TIRAD PASS Fr: Asuncion St to Gen Tinio St 250.00 250.00 2,000 700% R-3 11 - CALAANAN (EAST) DISTRICT A. DE JESUS STREET Fr: Samson Road to T. Jacinto 310.00 310.00 2,200 609% C-9 Fr: T. Jacinto to William Shaw 310.00 310.00 2,200 609% C-9 Fr: William Shaw to S. Asistio 310.00 310.00 2,200 609% C-9 Fr: S. Asistio to 12th Ave 310.00 310.00 2,200 609% C-9 A. MAXIMO STREET Fr: L. Bustamante St to Benin St to B. San Diego 230.00 230.00 2,200 856% C-9 B. BIGLANG-AWA STREET Fr: Samson Road to T. Jacinto 400.00 400.00 3,500 775% C-7 Fr: T. Jacinto to W. Shaw St 350.00 350.00 2,750 685% C-8 Fr: W. Shaw to Macabagdal St 350.00 350.00 2,750 685% C-8 Fr: Macabagdal to S. Asistio St 350.00 350.00 2,200 528% C-9 Fr: S. Asistio to Panganiban St 350.00 350.00 2,200 528% C-9 Fr: Panganiban to E. Rivera St 350.00 350.00 2,200 528% C-9 Fr: E. Rivera to 12th Ave 350.00 350.00 2,200 528% C-9 B. MACABAGDAL STREET Fr: San Diego to B. Serrano St 300.00 300.00 2,000 566% R-3 Fr. B. Serrano to A. De Jesus 230.00 230.00 2,000 769% R-3 Fr: A. De Jesus to U. Plata St 230.00 230.00 2,000 769% R-3 Fr: U. Plata to Biglang-awa St 230.00 230.00 2,000 769% R-3 RIZAL AVENUE EXT. Fr: Bonifacio Circle 2,000.00 2,000.00 9,500 375% C-1 Fr: B. Monumento to Bustamante St 1,600.00 1,600.00 8,580 436% C-2 Fr: Bustamante St to 12th Ave 1,560.00 1,560.00 8,580 450% C-2 Fr: 12th Ave to 11th Ave 1,500.00 1,500.00 8,580 472% C-2 Fr: 11th Ave to 10th Ave 1,500.00 1,500.00 7,490 399% C-3 B. SERRANO STREET Fr: Samson Road to T. Jacinto 500.00 500.00 3,500 600% C-7 Fr: T. Jacinto to William Shaw 450.00 450.00 3,500 677% C-7 Fr: W. Shaw St to Macabagdal St 400.00 400.00 3,500 775% C-7 Fr: Macabagdal to S. Asistio St 400.00 400.00 3,500 775% C-7 Fr: S. Asistio to Tolentino St 400.00 400.00 3,500 775% C-7 Fr: Tolentino St to 12th Ave 400.00 400.00 3,500 775% C-7 E. BENIN STREET Fr: Samson Road to Bustamante 300.00 300.00 3,500 600% C-7 I. TOLENTINO STREET Fr: 2nd Ave to B. Serrano St 300.00 300.00 2,000 566% R-3 L. BUSTAMANTE STREET Fr: Rizal Ave Ext to Maximo St 700.00 700.00 4,000 471% C-6 Fr: Maximo St to Austria St 500.00 500.00 4,000 700% C-6 Fr: Austria St to 2nd St. 400.00 400.00 3,500 775% C-7 M. AUSTRIA STREET Fr: Tolentino to Bustamante St 700.00 700.00 3,500 400% C-7 Fr: Bustamante St to 12th Ave 700.00 700.00 3,500 400% C-7 S. ASISTIO STREET Fr: 2nd St to B. Serrano St 300.00 300.00 2,000 566% R-3 Fr: B. Serrano St to 6th St 300.00 300.00 2,000 566% R-3 Fr: 6th St to A. De Jesus St 300.00 300.00 2,000 566% R-3 SAMSON ROAD (EAST) SOUTH EAST (EDSA) Fr: Bonifacio Circle 2,000.00 2,000.00 9,500 375% C-1 Fr: Bonifacio Circle to Benin 1,600.00 1,600.00 8,580 436% C-2 Fr: Benin St to B. Serrano St 850.00 850.00 7,490 781% C-3 Fr: B. Serrano to A. De Jesus 650.00 650.00 6,400 884% C-4 Fr: A. De Jesus to U. Plata St 500.00 500.00 6,400 1,180% C-4 Fr: U. Plata to Biglang-awa St 500.00 500.00 5,000 900% C-5 Fr: Biglang-awa to Q.C. Bdry. 500.00 500.00 5,000 900% C-5 P. JACINTO STREET Fr: William Shaw to B. Serrano 320.00 320.00 2,000 525% R-3 Fr: B. Serrano to A. De Jesus St 320.00 320.00 2,000 525% R-3 Fr: A. De Jesus to U. Plata St 320.00 320.00 2,000 525% R-3 Fr: U. Plata St to Biglang-awa 320.00 320.00 2,000 525% R-3 NINTH STREET Fr: 12th Ave to Macabagdal St 300.00 300.00 2,000 566% R-3 SEVENTH STREET Fr: 12th Ave to Macabagdal St 300.00 300.00 2,000 566% R-3 SIXTH STREET Fr: 12th Ave toMacabagdal St 300.00 300.00 2,000 566% R-3 SAN DIEGO STREET Fr: 12th Ave to Bustamante St 350.00 350.00 2,000 471% R-3 TWELVE AVENUE Fr: R.A.E. to 2nd St (M.H. Del Pilar) 350.00 350.00 2,500 614% R-3 Fr: 2nd St to 3rd St 200.00 200.00 2,000 900% R-3 Fr: 3rd St to 4th St 200.00 200.00 2,000 900% R-3 Fr: 4th St to B. Serrano (5th) St 300.00 300.00 2,000 566% R-3 Fr: B. Serrano to A. De Jesus St 300.00 300.00 2,000 566% R-3 Fr: A De Jesus to Biglang-Awa 300.00 300.00 2,000 566% R-3 U. PLATA STREET Fr: Samson Road to T. Jacinto 300.00 300.00 2,200 633% C-9 Fr: T. Jacinto to William Shaw 300.00 300.00 2,000 566% R-3 Fr: W. Shaw St to Macabagdal St 300.00 300.00 2,000 566% R-3 WILLIAM SHAW STREET Fr: Edsa to P Jacinto to W. Shaw 300.00 300.00 2,200 633% C-9 Fr: B. Serrano to A. De Jesus St 300.00 300.00 2,000 566% R-3 Fr: A. De Jesus to U. Plata St 300.00 300.00 2,000 566% R-3 Fr: U. Plata St to Biglang-Awa 300.00 300.00 2,000 566% R-3 12 - LADY OF GRACE DISTRICT B. SERRANO (5TH STREET) Fr: 12th Ave to 11th Ave 400.00 400.00 2,750 587% C-8 Fr: 11th Ave to 10th Ave 400.00 400.00 2,750 587% C-8 Fr: 10th Ave to 9th Ave 400.00 400.00 2,750 587% C-8 Fr: 9th Ave to 8th Ave 400.00 400.00 2,750 587% C-8 Fr: 8th Ave to 7th Ave 400.00 400.00 2,200 450% C-9 EIGHT AVENUE Fr: R.A.E. to M.H. Del Pilar St 700.00 700.00 4,000 471% C-6 Fr: M.H. Del Pilar to Ma. Clara 600.00 600.00 4,000 566% C-6 Fr: Ma. Clara St to 2nd Ave 500.00 500.00 4,000 700% C-6 Fr: 2nd St to 3rd St 400.00 400.00 3,500 775% C-7 Fr: 3rd St to 4th St 400.00 400.00 2,750 587% C-8 Fr: 4th St to B. Serrano St 400.00 400.00 2,750 587% C-8 Fr: B. Serrano St to 6th St 400.00 400.00 2,200 450% C-9 Fr: 6th St to 7th St 350.00 350.00 2,200 528% C-9 Fr: 7th St to 8th St 350.00 350.00 2,200 528% C-9 Fr: 8th St to 9th St 350.00 350.00 2,000 528% C-9 EIGHT STREET Fr: 12th Ave to 11th Ave 350.00 350.00 1,200 242% R-4 Fr: 11th Ave to 10th Ave 350.00 350.00 1,200 242% R-4 Fr: 10th Ave to 9th Ave 350.00 350.00 1,200 242% R-4 Fr: 9th Ave to 8th Ave 350.00 350.00 1,200 242% R-4 Fr: 8th Ave to 7th Ave 350.00 350.00 1,200 242% R-4 ELEVENTH AVENUE Fr: Rizal Ave to M.H. Del Pilar 700.00 700.00 5,000 614% C-5 Fr: M.H. Del Pilar to 2nd St 600.00 600.00 4,000 566% C-6 Fr: 2nd St to 3rd St 450.00 450.00 3,500 677% C-7 Fr: 3rd St to 4th St 350.00 350.00 2,750 686% C-8 Fr: 4th St to B. Serrano St 350.00 350.00 2,750 686% C-8 Fr: B. Serrano (5th) to 6th St 300.00 300.00 2,200 633% C-9 Fr: 6th St to 7th St 300.00 300.00 2,200 633% C-9 Fr: 7th St to 11th St 300.00 300.00 2,200 633% C-9 ELEVENTH STREET Fr: 9th Ave to 10th Ave 300.00 300.00 2,000 566% R-3 Fr: 11th Ave to 12th Ave 300.00 300.00 2,000 566% R-3 FOURTH STREET Fr: 12th Ave to 11th Ave 350.00 350.00 2,000 471% R-3 Fr: 11th Ave to 10th Ave 350.00 350.00 2,000 471% R-3 Fr: 10th Ave to 9th Ave 350.00 350.00 2,000 471% R-3 Fr: 9th Ave to 8th Ave 350.00 350.00 2,000 471% R-3 Fr: 8th Ave to 7th Ave 350.00 350.00 2,000 471% R-3 M.H. DEL PILAR STREET Fr: 11th Ave to 10th Ave 450.00 450.00 3,500 677% C-7 Fr: 10th Ave to 9th Ave 450.00 450.00 3,500 677% C-7 Fr: 9th Ave to 8th Ave 450.00 450.00 3,500 677% C-7 Fr: 8th Ave to 7th Ave 450.00 450.00 3,500 677% C-7 MARIA CLARA STREET Fr: 10th Ave to 9th Ave 350.00 350.00 2,000 471% R-3 Fr: 9th Ave to 8th Ave 350.00 350.00 2,000 471% R-3 Fr: 8th Ave to 7th Ave 350.00 350.00 2,000 471% R-3 NINTH AVENUE Fr: R.A.E. to M.H. Del Pilar St 700.00 700.00 4,000 471% R-3 Fr: M.H. Del Pilar to Ma. Clara 600.00 600.00 4,000 566% C-6 Fr: Ma. Clara to 2nd St 450.00 450.00 4,000 788% C-6 Fr: 2nd St to 3rd St 410.00 410.00 3,500 753% C-7 Fr: 3rd St to 4th St 410.00 410.00 3,500 753% C-7 Fr: 4th St to B. Serrano (5th) 350.00 350.00 2,750 685% C-8 Fr: B. Serrano to 6th St 350.00 350.00 2,750 685% C-8 Fr: 6th St to 7th St 350.00 350.00 2,200 528% C-9 Fr: 7th St to 8th St 350.00 350.00 2,200 528% C-9 Fr: 8th St to 9th St 350.00 350.00 2,200 528% C-9 Fr: 9th St to 11th St 350.00 350.00 2,000 471% R-3 RIZAL AVENUE EXT. Fr: 12th Ave to 11th Ave 1,500.00 1,500.00 8,580 472% C-2 Fr: 11th Ave to 10th Ave 1,500.00 1,500.00 8,580 472% C-2 Fr: 10th Ave to 9th Ave 1,500.00 1,500.00 8,580 472% C-2 Fr: 9th Ave to 8th Ave 1,500.00 1,500.00 8,580 472% C-2 Fr: 8th Ave to 7th Ave 1,500.00 1,500.00 7,490 399% C-3 SECOND STREET Fr: 12th Ave to 11th Ave 300.00 300.00 2,000 566% R-3 Fr: 11th Ave to 10th Ave 300.00 300.00 2,000 566% R-3 Fr: 10th Ave to 9th Ave 300.00 300.00 2,000 566% R-3 Fr: 9th Ave to 8th Ave 300.00 300.00 2,000 566% R-3 Fr: 8th Ave to 7th Ave 300.00 300.00 2,000 566% R-3 SEVENTH AVENUE (NORTH) Fr: R.A.E. to M.H. Del Pilar St 700.00 700.00 4,000 471% C-6 Fr: M.H. Del Pilar to Ma. Clara 600.00 600.00 4,000 566% C-6 Fr: Ma. Clara to 2nd St 450.00 450.00 4,000 788% C-6 Fr: 2nd St to 3rd St 350.00 350.00 3,500 900% C-7 Fr: 3rd St to 4th St 350.00 350.00 2,750 686% C-8 Fr: 4th St to B. Serrano (St) 400.00 400.00 2,750 587% C-8 Fr: B. Serrano St to 6th St 400.00 400.00 2,750 587% C-8 Fr: 6th St to 7th St 400.00 400.00 2,750 587% C-8 Fr: 7th St to 8th St 400.00 400.00 2,200 450% C-9 Fr: 8th St to 9th St 400.00 400.00 2,200 450% C-9 SEVENTH STREET Fr: 12th Ave to 11th Ave 300.00 300.00 2,000 566% R-3 Fr: 11th Ave to 10th Ave 300.00 300.00 2,000 566% R-3 Fr: 10th Ave to 9th Ave 300.00 300.00 2,000 566% R-3 Fr: 9th Ave to 8th Ave 300.00 300.00 2,000 566% R-3 Fr: 8th Ave to 7th Ave 300.00 300.00 2,000 566% R-3 SIXTH STREET Fr: 12th Ave to 11th Ave 300.00 300.00 2,000 566% R-3 Fr: 11th Ave to 10th Ave 300.00 300.00 2,000 566% R-3 Fr: 10th Ave to 9th Ave 300.00 300.00 2,000 566% R-3 Fr: 9th Ave to 8th Ave 300.00 300.00 2,000 566% R-3 Fr: 8th Ave to 7th Ave 300.00 300.00 2,000 566% R-3 TENTH AVENUE Fr: R.A.E. to M.H. Del Pilar St 810.00 810.00 5,000 517% C-5 Fr: M.H. Del Pilar to Ma. Clara 700.00 700.00 4,000 471% C-6 Fr: Ma. Clara St to 2nd St 600.00 600.00 4,000 566% C-6 Fr: 2nd St to 3rd St 500.00 500.00 3,500 600% C-7 Fr: 3rd St to 4th St 400.00 400.00 2,750 587% C-8 Fr: 4th St to B. Serrano (5th) 400.00 400.00 2,750 587% C-8 Fr: B. Serrano (5th) to 6th St 350.00 350.00 2,200 528% C-9 Fr: 6th St to 7th St 350.00 350.00 2,200 528% C-9 Fr: 7th St to 8th St 350.00 350.00 2,200 528% C-9 TENTH STREET Fr: 10th Ave to 11th Ave 180.00 180.00 1,200 566% R-4 Fr: 11th Ave to 12th Ave 200.00 200.00 1,200 500% R-4 THIRD STREET Fr: 12th Ave to 11th Ave 350.00 350.00 2,000 471% R-3 Fr: 11th Ave to 10th Ave 350.00 350.00 2,000 471% R-3 Fr: 10th Ave to 9th Ave 350.00 350.00 2,000 471% R-3 Fr: 9th Ave to 8th Ave 350.00 350.00 2,000 471% R-3 Fr: 8th Ave to 7th Ave 350.00 350.00 2,000 471% R-3 TWELVE AVENUE Fr: Rizal Ave. Ext to 2nd St 580.00 580.00 3,500 503% R-2 Fr: 2nd St to 3rd St 350.00 350.00 2,000 471% R-3 Fr: 3rd St to 4th St 350.00 350.00 2,000 471% R-3 Fr: 4th St to B. Serrano (5th) St 350.00 350.00 2,000 471% R-3 Fr: B. Serrano to 6th St 350.00 350.00 2,000 471% R-3 Fr: 6th St to 7th St 350.00 350.00 2,000 471% R-3 Fr: 7th St to 8th St 350.00 350.00 2,000 471% R-3 13 - BAGONG SILANG DISTRICT AGNO STREET Fr: 6th Ave to 5th Ave 200.00 200.00 1,200 500% R-4 B. SERRANO (5TH ST) Fr: 7th Ave to 6th Ave 300.00 300.00 2,200 633% C-9 Fr: 6th St to Quezon St 200.00 200.00 1,550 675% C-10 Fr: Quezon St to Magsaysay St 200.00 200.00 1,550 675% C-10 Fr: Magsaysay St to 5th Ave 200.00 200.00 1,550 675% C-10 C. SUSANO STREET Fr: Rizal Ave Ext to M.H. Del Pilar St 690.00 690.00 5,000 624% C-5 COL. ASISTIO STREET Fr: 6th Ave to 5th Ave 160.00 160.00 1,200 650% R-4 DAO STREET Fr: 6th Ave to 5th Ave 200.00 200.00 1,200 500% R-4 EIGHT STREET Fr: 7th Ave to 6th Ave 300.00 300.00 1,200 300% R-4 Fr: 6th Ave to Fider St 200.00 200.00 1,200 500% R-4 Fr: Fider St to Asistio St 200.00 200.00 1,200 500% R-4 Fr: Asistio St to 6th Ave 200.00 200.00 1,200 500% R-4 Fr: 6th Ave to Quezon St 200.00 200.00 1,200 500% R-4 Fr: Quezon St to Magsaysay St 200.00 200.00 1,200 500% R-4 Fr: Magsaysay St to 5th Ave 200.00 200.00 1,200 500% R-4 FIDER STREET Fr: 8th St to 9th St 160.00 160.00 1,200 650% R-4 FIFTH AVENUE Fr: R.A.E. to M.H. Del Pilar St Fr: M.H. Del Pilar to Ma. Clara 400.00 400.00 3,500 775% C-7 Fr: Ma. Clara to Josefina St 250.00 250.00 2,000 700% R-3 Fr: Josefina St to 2nd St 250.00 250.00 2,000 700% R-3 Fr: 2nd St to 9th St 250.00 250.00 2,000 700% R-3 FOURTH AVENUE Fr: Rizal Ave Ext to M.H. Del Pilar St 650.00 650.00 4,000 515% C-6 Fr: M.H. Del Pilar to Ma. Clara 500.00 500.00 3,500 600% C-5 Fr: Ma. Clara to Josefina St 300.00 300.00 2,350 683% I-2 Fr: Josefina St to 2nd St 250.00 250.00 2,350 840% I-2 Fr: 2nd St to Maligaya Creek 200.00 200.00 1,200 500% R-4 JOSEFINA STREET Fr: 6th ave. to 5th ave. 200.00 200.00 1,200 500% R-4 Fr: 5th ave. to 4th ave. 200.00 200.00 1,200 500% R-4 Fr: 4th ave. to 3rd ave. 200.00 200.00 1,200 500% R-4 M.H. DEL PILAR STREET Fr: 7th Ave to Carpio St 500.00 500.00 3,500 600% C-7 Fr: Carpio St to Susano St 500.00 500.00 3,500 600% C-7 Fr: Susano St to 2nd Ave 500.00 500.00 3,500 600% C-7 MABALACAT STREET Fr: Maria Clara St to B. Serrano St (5th St) 200.00 200.00 1,200 500% R-4 MAGSAYSAY STREET Fr: B. Serrano St to 6th St 200.00 200.00 1,200 500% R-4 Fr: 6th St to 7th St 200.00 200.00 1,200 500% R-4 Fr: 7th St to 8th St 200.00 200.00 1,200 500% R-4 Fr: 8th St to 9th St 200.00 200.00 1,200 500% R-4 MARIA CLARA Fr: 7th Ave to Mabalacat 350.00 350.00 2,000 471% R-3 Fr: Mabalacat St to 6th Ave 350.00 350.00 2,000 471% R-3 Fr: 6th Ave to 5th Ave 350.00 350.00 2,000 571% R-3 Fr: 5th Ave to 4th Ave 350.00 350.00 2,000 571% R-3 Fr: Mabalacat St. to 4th Ave. 350.00 350.00 2,000 571% R-3 Fr: 4th Ave to 2nd Ave 350.00 350.00 2,000 571% R-3 CARPIO STREET Fr: R.A.E. to M.H. Del Pilar St 690.00 690.00 5,000 624% C-5 NINTH STREET Fr: 7th Ave to Fider St 200.00 200.00 1,200 500% R-4 Fr: Fider St to Col. Asistio St 200.00 200.00 1,200 500% R-4 Fr: Col. Asistio to 6th Ave 200.00 200.00 1,200 500% R-4 Fr: 6th Ave to Quezon St 200.00 200.00 1,200 500% R-4 Fr: Quezon St to Magsaysay St 200.00 200.00 1,200 500% R-4 Fr: Magsaysay St to 5th Ave 200.00 200.00 1,200 500% R-4 NUESTRA SRA. DE GRACIA Fr: 6th Ave to 5th Ave 200.00 200.00 1,550 675% C-10 QUEZON STREET Fr: B. Serrano (5th St) to 6th 200.00 200.00 1,550 675% C-10 Fr: 6th St to 7th St 200.00 200.00 1,550 675% C-10 Fr: 7th St to 8th St 200.00 200.00 1,550 675% C-10 Fr: 8th St to 9th St 200.00 200.00 1,550 675% C-10 RIZAL AVE EXT (EAST) Fr: 7th Ave to Carpio St 1,260.00 1,260.00 6,400 408% C-4 Fr: Carpio St to Susano St 1,260.00 1,260.00 6,400 408% C-4 Fr: Susano St to 5th Ave 1,260.00 1,260.00 6,400 408% C-4 Fr: 5th Ave to 4th Ave 1,260.00 1,260.00 6,400 408% C-4 Fr: 4th Ave to 3rd Ave 1,260.00 1,260.00 5,000 296% C-5 Fr: 3rd Ave to 2nd Ave 1,260.00 1,260.00 5,000 296% C-5 Fr: 2nd Ave to 1st Ave 700.00 700.00 5,000 614% C-5 Fr: 1st Ave to 1st Street 600.00 600.00 4,000 566% C-6 Fr: 1st St. to Manila Bdry. 600.00 600.00 3,500 483% C-7 SECOND AVENUE (EAST) Fr: R.A.E. to M.H. Del Pilar St 600.00 600.00 4,000 566% C-6 Fr: M.H. Del Pilar to Maligaya Ck 300.00 300.00 2,000 566% R-3 SECOND STREET Fr: 7th Ave to Mabalacat St 200.00 200.00 1,200 500% R-4 Fr: Mabalacat St to 6th Ave 200.00 200.00 1,200 500% R-4 Fr: 6th Ave to 5th Ave 200.00 200.00 1,200 500% R-4 Fr: 5th Ave to 4th Ave 200.00 200.00 1,200 500% R-4 Fr: 4th Ave to 3rd Ave 180.00 180.00 1,200 566% R-4 SEVENTH AVENUE (SOUTH) Fr: R.A.E. to M.H. Del Pilar St 690.00 690.00 5,000 624% C-5 Fr: M.H. Del Pilar to Ma. Clara 600.00 600.00 4,000 566% C-6 Fr: Ma. Clara St to 2nd St 400.00 400.00 2,750 587% C-8 Fr: 2nd St to 3rd St 350.00 350.00 2,750 685% C-8 Fr: 3rd St to 4th St 350.00 350.00 2,750 685% C-8 Fr: 4th St to B. Serrano (5th) St 400.00 400.00 2,750 587% C-8 Fr: B. Serrano to 6th St 400.00 400.00 2,750 587% C-8 Fr: 6th St to 7th St 400.00 400.00 2,750 587% C-8 Fr: 7th St to 8th St 400.00 400.00 2,750 587% C-8 Fr: 8th St to 9th St 400.00 400.00 2,750 587% C-8 SEVENTH STREET Fr: 7th Ave to 6th Ave 350.00 350.00 2,000 471% R-3 Fr: 6th Ave to Quezon St 200.00 200.00 1,200 500% R-4 Fr: Quezon St to Magsaysay St 200.00 200.00 1,200 500% R-4 Fr: Magsaysay St to 5th Ave 200.00 200.00 1,200 500% R-4 SIXTH AVENUE Fr: M.H. Del Pilar to Ma. Clara 300.00 300.00 3,500 1,067% C-7 Fr: Ma. Clara St to Josefina St 300.00 300.00 2,000 566% R-3 Fr: Josefina St to 2nd St 300.00 300.00 2,000 566% R-3 Fr: 2nd St to 3rd St 300.00 300.00 2,000 566% R-3 Fr: 3rd St to Agno St 300.00 300.00 2,000 566% R-3 Fr: Agno St to 4th St 300.00 300.00 2,000 566% R-3 Fr: 4th to Nstra. Sra. DeGracia 300.00 300.00 2,000 566% R-3 Fr: Nsra. Sra. DeGracia to 5th St 300.00 300.00 2,000 566% R-3 Fr: B. Serrano (5th) to 6th St 300.00 300.00 2,000 566% R-3 Fr: 6th St to 7th St 300.00 300.00 2,000 566% R-3 Fr: 7th St to 8th St 300.00 300.00 2,000 566% R-3 Fr: 8th St to 9th St 300.00 300.00 1,200 300% R-4 SIXTH STREET Fr: 7th Ave to 6th Ave 350.00 350.00 2,000 471% R-3 Fr: 6th Ave to Quezon St 200.00 200.00 1,200 500% R-4 Fr: Quezon St to Magsaysay St 200.00 200.00 1,200 500% R-4 Fr: Magsaysay St to 5th Ave 200.00 200.00 1,200 500% R-4 THIRD AVENUE Fr: R.A.E. to M.H. Del Pilar St 690.00 690.00 4,000 480% C-6 Fr: M.H. Del Pilar to Ma. Clara 400.00 400.00 2,750 587% C-8 Fr: Ma. Clara to Maligaya Creek 200.00 200.00 1,200 500% R-4 THIRD STREET Fr: 7th Ave to Mabalacat St 250.00 250.00 1,200 380% R-4 Fr: Mabalacat St to 6th Ave 250.00 250.00 1,200 380% R-4 Fr: 6th Ave to 5th Ave 250.00 250.00 1,200 380% R-4 FOURTH STREET Fr: 7th Ave to Mabalacat St 250.00 250.00 1,200 380% R-4 Fr: Mabalacat St to 6th Ave 250.00 250.00 1,200 380% R-4 Fr: 6th Ave to 5th Ave 250.00 250.00 1,200 380% R-4 14 - SAN JOSE DISTRICT AGUDO STREET Fr: Tagaytay to Kabatuan St 200.00 200.00 1,200 500% R-4 Fr: Kabatuan to Q.C. Bdry. 200.00 200.00 1,200 500% R-4 BANAL STREET Fr: 9th St to Q.C. Bdry. 200.00 200.00 1,200 500% R-4 BINHAGAN STREET Fr: Tagaytay to Kabatuan St 200.00 200.00 1,200 500% R-4 Fr: Kabatuan St to Q.C. Bdry. 200.00 200.00 1,200 500% R-4 BUAGAN STREET Fr: Tagaytay to Kabatuan St 200.00 200.00 1,200 500% R-4 Fr: Kabatuan St to Q.C. Bdry. 200.00 200.00 1,200 500% R-4 BUSA STREET Fr: Tagaytay St to Q.C. Bdry. 200.00 200.00 1,200 500% R-4 DOME STREET Fr: Tagaytay St to Q.C. Bdry. 200.00 200.00 1,200 500% R-4 ISAGAN STREET Fr: Tagaytay St to Q.C. Bdry. 200.00 200.00 1,200 500% R-4 KALANDANG STREET Fr: Tagaytay St to Q.C. Bdry. 200.00 200.00 1,200 500% R-4 KAPOK STREET Fr: Tagaytay St to Q.C. Bdry. 200.00 200.00 1,200 500% R-4 KLAWIT STREET Fr: Tagaytay St to Q.C. Bdry. 200.00 200.00 1,200 500% R-4 MADOKAY STREET Fr: Tagaytay St to Q.C. Bdry. 200.00 200.00 1,200 500% R-4 MAUBAN STREET Fr: Tagaytay St to Q.C. Bdry. 200.00 200.00 1,200 500% R-4 MT. NATIB STREET Fr: Tagaytay St to Q.C. Bdry. 200.00 200.00 1,200 500% R-4 P. HALILI STREET Fr: Tagaytay St to Q.C. Bdry. 200.00 200.00 1,200 500% R-4 PAG-ASA STREET Fr: Tagaytay St to Kabatuan St 200.00 200.00 1,200 500% R-4 Fr: Kabatuan St to Q.C. Bdry. 200.00 200.00 1,200 500% R-4 TAGAYTAY STREET (SOUTH) Fr: Kal-Q.C. Bdry to Agudo St 200.00 200.00 1,200 500% R-4 Fr: Agudo St to Pag-Asa St 200.00 200.00 1,200 500% R-4 Fr: Pag-Asa St to Binhagan St 200.00 200.00 1,200 500% R-4 Fr: Binhagan St to Buagan St 200.00 200.00 1,200 500% R-4 Fr: Buagan St to Halili St 200.00 200.00 1,200 500% R-4 Fr: Halili St to Busa St 200.00 200.00 1,200 500% R-4 Fr: Busa St to Mauban St 200.00 200.00 1,200 500% R-4 Fr: Mauban St to Kalandang St 200.00 200.00 1,200 500% R-4 Fr: Kalandang St to Klawit St 200.00 200.00 1,200 500% R-4 Fr: Klawit St to Mt. Natib St 200.00 200.00 1,200 500% R-4 Fr: Mt. Natib St to Dome St 200.00 200.00 1,200 500% R-4 Fr: Dome St to Kapok St 200.00 200.00 1,200 500% R-4 Fr: Kapok St to Madokoy St 200.00 200.00 1,200 500% R-4 Fr: Madokoy St to Isagan St 200.00 200.00 1,200 500% R-4 TAGAYTAY STREET Fr: Laloma Cemetery to Kabatuan 200.00 200.00 1,200 500% R-4 TAHIMIK STREET (5TH AVE) Fr: 9th St to C. Arellano St 200.00 200.00 1,200 500% R-4 Fr: C. Arellano St to V. Mapa St 200.00 200.00 1,200 500% R-4 Fr: V. Mapa St to Q.C. Bdry. 200.00 200.00 1,200 500% R-4 15 - GALINO DISTRICT AZUCENA STREET Fr: Sampaguita St to Camachili and 10th Ave 200.00 200.00 1,200 500% R-4 BANAL STREET Fr: 9th St to C. Arellano St 300.00 300.00 2,000 566% R-3 Fr: C. Arellano St to V. Mapa St 300.00 300.00 2,000 566% R-3 Fr: V. Mapa St Q.C. Bdry. 300.00 300.00 2,000 566% R-3 BATAAN STREET Fr: Ligaya St to 7th Ave Ext 200.00 200.00 1,200 500% R-4 C. ARELLANO STREET Fr: Tahimik St to Banal St 200.00 200.00 1,200 500% R-4 Fr: Banal St to Ligaya St 200.00 200.00 1,200 500% R-4 CAMACHILI STREET (KAMANTIQUE) Fr: 11th Ave to 10th Ave 200.00 200.00 1,200 500% R-4 COL. ASISTIO STREET Fr: 9th St. to Ligaya St. 160.00 160.00 1,200 650% R-4 Fr: Ligaya St. to 7th Ave. 160.00 160.00 1,200 650% R-4 CHAMPACA STREET Fr: 11th Avenue to 10th Avenue 200.00 200.00 1,200 500% R-4 DAHLIA STREET Fr: Sampaguita St. to Azucena St. 200.00 200.00 1,200 500% R-4 DIASNEY STREET Fr: Bataan St. to 7th Avenue 200.00 200.00 1,200 500% R-4 EIGHT AVENUE Fr: 9th St. to 10th St. 250.00 250.00 2,000 700% R-3 ELEVENTH AVENUE Fr: 11th St. to Ilang-Ilang St 300.00 300.00 2,000 566% R-3 Fr: Ilang-Ilang St. to Sampaguita St. 300.00 300.00 2,000 566% R-3 Fr: Sampaguita St. to Rosal St 300.00 300.00 2,000 566% R-3 Fr: Rosa St. to Champaca St. 300.00 300.00 2,000 566% R-3 Fr: Champaca St. to Mileguas St. 300.00 300.00 2,000 566% R-3 Fr: Mileguas St. to Kamantigue St. 300.00 300.00 2,000 566% R-3 Fr: Kamantigue St. to Quezon City Bdry. 300.00 300.00 2,000 566% R-3 ELEVENTH STREET Fr: 12th Avenue to 11th Ave. 200.00 200.00 1,200 500% R-4 Fr: 11th Avenue to 10th Ave. 200.00 200.00 1,200 500% R-4 Fr: 10th Avenue to 9th Avenue Ext. 200.00 200.00 1,200 500% R-4 FIDER ST Fr: 9th St. to Ligaya St. 160.00 160.00 1,200 500% R-4 Fr: Ligaya St. to 7th Avenue 160.00 160.00 1,200 650% R-4 ILANG-ILANG STREET Fr: 11th Avenue to 10th Ave. 200.00 200.00 1,200 500% R-4 J. ABAD SANTOS STREET Fr: Ligaya St. to 7th Avenue 200.00 200.00 1,200 500% R-4 JASMIN STREET Fr: Rosal St. to Camachili St. 200.00 200.00 1,200 500% R-4 Fr: Camachili St. Quezon City Bdry. 200.00 200.00 1,200 500% R-4 KAMANTIGUE STREET Fr: Azucena St. to Camachili St. 200.00 200.00 1,200 500% R-4 LIGAYA STREET Fr: Fider St. Col. Asistio St. 200.00 200.00 1,200 500% R-4 Fr: Col. Asistio St. to C. Arellano 200.00 200.00 1,200 500% R-4 Fr: C. Arellano St. to V. Mapa St. 200.00 200.00 1,200 500% R-4 Fr: V. Mapa St. Quezon City Boundary 200.00 200.00 1,200 500% R-4 MILEGUAS STREET Fr: 11th Avenue to 10th Avenue 200.00 200.00 1,200 500% R-4 NINTH AVENUE Fr: 9th St. to 11th St. 250.00 250.00 2,000 700% R-3 NINTH STREET Fr: 9th Ave. to 8th Ave. Ext. 200.00 200.00 1,200 500% R-4 Fr: 8th Ave. to 7th Ave. Ext. 200.00 200.00 1,200 500% R-4 Fr: 7th Ave. to Fider St. 200.00 200.00 1,200 500% R-4 Fr: Fider St. Col. Asistio St. 200.00 200.00 1,200 500% R-4 Fr: Col. Asistio St. to Banal St. 200.00 200.00 1,200 500% R-4 Fr: Banal St. to 5th Avenue 200.00 200.00 1,200 500% R-4 PAYAPA STREET Fr: Tahimik St. to Banal St. 350.00 350.00 2,000 471% R-3 ROSAL STREET Fr: 11th Avenue to 12th Ave. 200.00 200.00 1,200 500% R-4 SARILI STREET Fr: 9th Ave. to Payapa St. 350.00 350.00 2,000 471% R-3 SAMPAGUITA STREET Fr: 11th Ave. to 10th Ave. 200.00 200.00 1,200 500% R-4 Fr: 10th Ave. to Dalia St. 200.00 200.00 1,200 500% R-4 Fr: Dalia St. to Azucena St. 200.00 200.00 1,200 500% R-4 SEVENTH AVENUE Fr: 9th St. to 10th St. 350.00 350.00 2,000 471% R-3 Fr: 10th St. to Fider St. 350.00 350.00 2,000 471% R-3 Fr: Fider St. to Diusney St 350.00 350.00 2,000 471% R-3 Fr: Diusney St. to Col. Asistio St. 350.00 350.00 2,000 471% R-3 TAHIMIK STREET (5TH AVE.) Fr: 9th St. to C. Arellano St. 200.00 200.00 1,200 500% R-4 TENTH AVENUE Fr: 8th Ave. to 7th Ave. 250.00 250.00 2,000 700% R-3 TENTH STREET Fr: 8th Ave. to 7th Ave. 250.00 250.00 1,200 380% R-4 V. MAPA STREET Fr: Tahimik St. to 5th Ave. 250.00 250.00 1,200 380% R-4 Fr: Banal St. to Ligaya St. 250.00 250.00 1,200 380% R-4 Fr: Ligaya St. to 7th Avenue 250.00 250.00 1,200 380% R-4 16 - RODRIGUEZ JR. DISTRICT EIGHT STREET Fr: 12th Ave. to 11th Avenue 250.00 250.00 1,200 380% R-4 Fr: 11th Ave. to 10th Avenue 250.00 250.00 1,200 380% R-4 Fr: 10th Ave. to 7th Avenue 250.00 250.00 1,200 380% R-4 ELEVENTH AVENUE Fr: 8th St. to 9th St. 300.00 300.00 1,200 300% R-4 Fr: 9th St. to 10th St. 300.00 300.00 1,200 300% R-4 Fr: 10th St. to 11th St. 300.00 300.00 1,200 300% R-4 Fr: 11th St. to Quezon City Boundary 300.00 300.00 1,200 300% R-4 ELEVENTH STREET Fr: 12th Ave. to 9th Avenue 250.00 250.00 1,200 380% R-4 Fr: 11th Ave. to 10th Avenue 250.00 250.00 1,200 380% R-4 NINTH AVENUE Fr: 8th St. to 9th St. 250.00 250.00 1,200 380% R-4 Fr: 9th St. to 11th St. 250.00 250.00 1,200 380% R-4 Fr: 11th St. to 12th St. 250.00 250.00 1,200 380% R-4 NINTH STREET Fr: 10th St. to 11th Avenue 180.00 180.00 1,200 566% R-4 SARILI STREET Fr: 9th St. to Payapa St. 350.00 350.00 2,000 471% R-3 TENTH AVENUE Fr: 8th St. to 11th St. 250.00 250.00 1,200 380% R-4 TENTH STREET Fr: 12th Ave. to 11th Ave. 200.00 200.00 1,200 500% R-4 Fr: 11th Ave. to 10th Ave. 180.00 180.00 1,200 566% R-4 TWELVE AVENUE Fr: 8th St. to 9th St. 250.00 250.00 1,200 380% R-4 Fr: 9th St. to 10th St. 250.00 250.00 1,200 380% R-4 Fr: 10th St. to 11th St. 250.00 250.00 1,200 380% R-4 17 - PACITA DISTRICT A. CRUZ STREET Fr: P. Jacinto St. to William Shaw 200.00 200.00 1,200 500% R-4 Fr: William Shaw to Mariano St 200.00 200.00 1,200 500% R-4 Fr: J. Mariano St. to Macabagdal St. 200.00 200.00 1,200 650% R-4 Fr: Macabagdal St. to S. Asistio St. 160.00 160.00 1,200 650% R-4 Fr: A. Asistio St. to J. Panganiban St. 160.00 160.00 1,200 650% R-4 Fr: J. Panganiban St. to E. Rivera St. 160.00 160.00 1,200 650% R-4 Fr: E. Rivera St. to 12th Ave. 160.00 160.00 1,200 650% R-4 E. RIVERA STREET Fr: B. Biglang Awa St. to A. Cruz 160.00 160.00 1,200 650% R-4 B. BIGLANG-AWA STREET Fr: Samson Rd. to P. Jacinto St. 500.00 500.00 3,500 600% C-7 Fr: P. Jacinto St. to Shaw St. 400.00 400.00 2,750 587% C-8 Fr: W. Shaw St to Macabagdal St 350.00 350.00 2,750 685% C-8 Fr: Macabagdal St. to Asistio St. 350.00 350.00 2,750 685% C-8 Fr: S. Asistio St. to J. Panganiban St. 300.00 300.00 2,000 566% R-3 Fr: J. Panganiban St. to E. Rivera St. 300.00 300.00 2,000 566% R-3 Fr: E. Rivera St. to 12th Ave. 300.00 300.00 2,000 566% R-3 Fr: 13th Ave. to Jasmin St. 300.00 300.00 2,000 566% R-3 DOROTEO ROAD Fr: J. Mariano St. to Quezon City Boundary 180.00 180.00 1,200 566% R-4 J. MARIANO STREET Fr: A. Cruz St. to Quezon City Boundary 180.00 180.00 1,200 566% R-4 JASMIN STREET Fr: Bo. Biglang-Awa St. to Sampaguita St. 180.00 180.00 1,200 566% R-4 P. JACINTO STREET Fr: Bo. Biglang-Awa St to A. Cruz 380.00 380.00 2,000 426% R-3 J. PANGANIBAN STREET Fr: Bo. Biglang-Awa St to A. Cruz 200.00 200.00 1,200 500% R-4 S. ASISTIO STREET Fr: Bo. Biglang-Awa St to A. Cruz 200.00 200.00 1,200 500% R-4 SAMSON ROAD Fr: Bo. Biglang-Awa St to Quezon City Bdry 500.00 500.00 5,000 900% C-5 TWELVE AVENUE Fr: A. Cruz to Bo. Biglang-Awa St 200.00 200.00 1,200 500% R-4 MACABAGDAL STREET Fr: Bo. Biglang-Awa St to A. Cruz 300.00 300.00 2,000 566% R-3 WILLIAM SHAW STREET Fr: Bo. Biglang-Awa St to A. Cruz 300.00 300.00 2,000 566% R-3 18 - BAGONG BARRIO DISTRICT D. ARELLANO STREET Fr: Samson Rd. to Tirad Pass St. 400.00 400.00 2,750 587% C-8 Fr: Tirad Pass St. to Zapote St. 300.00 300.00 2,200 633% C-9 Fr: Zapote St. to Adelfa St. 200.00 200.00 1,200 500% R-4 DON VICENTE ANG STREET Fr: Samson Rd. to Tirad Pass St. 400.00 400.00 2,750 587% C-8 Fr: Tirad Pass St. to Zapote St. 300.00 300.00 2,200 633% C-9 GEN. CONCEPCION STREET Fr: Samson Rd. to Tirad Pass St. 400.00 400.00 2,750 587% C-8 Fr: Tirad Pass St. to Zapote St. 300.00 300.00 2,200 633% C-9 Fr: Zapote St. to Adelfa St. 200.00 200.00 1,200 500% R-4 Fr: Adelfa St. to Reparo St.-Malabon Bdry. 130.00 130.00 1,200 823% R-4 GEN. EVANGELISTA STREET Fr: Samson Rd. to Tirad Pass St. 400.00 400.00 2,750 587% C-8 Fr: Tirad Pass St. to Zapote St. 300.00 300.00 2,200 633% C-9 Fr: Zapote St. to Malolos Ave. 130.00 130.00 850 554% R-6 Fr: Malolos Ave. to Panday Pira St. 130.00 130.00 850 554% R-6 Fr: Panday Pira St. to Maria de Castro 130.00 130.00 850 554% R-6 Fr: Maria de Castro St. to Reparo St.-Mal. Bdry 130.00 130.00 850 554% R-6 GEN. MALVAR STREET Fr: Samson Rd. to Tirad Pass St. 400.00 400.00 2,750 587% C-8 Fr: Tirad Pass St. to Corner Zapote & Malolos Avenue 300.00 300.00 2,200 633% C-9 Fr: Malolos Ave. to Adelfa St. 150.00 150.00 850 466% R-6 Fr: Adelfa St. to Ma. Castro St. 130.00 130.00 850 553% R-6 Fr: Maria Castro St. to Reparo-Malabon Bdry 130.00 130.00 850 553% R-6 GEN. MASCARDO STREET Fr: Samson Rd. to Tirad Pass St. 400.00 400.00 2,750 587% C-8 Fr: Tirad Pass St. to Zapote St. 300.00 300.00 2,200 633% C-9 Fr: Zapote St. to Malolos Ave. 130.00 130.00 850 533% R-6 Fr: Malolos Ave. to Ma. Castro St. 130.00 130.00 850 533% R-6 GEN. TINIO STREET Fr: Samson Rd. to Tirad Pass 400.00 400.00 2,750 587% R-8 Fr: Tirad Pass St. to Zapote St. 360.00 360.00 2,200 511% R-9 Fr: Zapote St. to Adelfa St. 150.00 150.00 2,000 1,233% R-3 Fr: Adelfa St. to Reparo St.-Malabon Bdry 130.00 130.00 1,200 823% R-4 GEN. TIRONA STREET Fr: Samson Rd. to Tirad Pass 400.00 400.00 2,750 587% C-8 Fr: Tirad Pass St. to Zapote St. 300.00 300.00 2,200 633% C-9 Fr: Zapote St. to Progreso St. 130.00 130.00 850 454% R-6 Fr: Progreso St. to Malolos Ave. 100.00 100.00 850 750% R-6 Fr: Malolos Ave to Panday Pira 100.00 100.00 850 750% R-6 Fr: Panday Pira St. to Maria de Castro 100.00 100.00 850 750% R-6 Fr: Maria de Castro St. to Reparo-Mal. Bdry 100.00 100.00 900 750% R-6 GREGORIA DE JESUS ST. Fr: Samson Rd. to Tirad Pass St. 400.00 400.00 2,750 587% C-8 Fr: Tirad Pass St. to Zapote St. 300.00 300.00 2,200 633% C-9 Fr: Zapote St. to Progreso St. 200.00 200.00 850 325% R-13 Fr: Progreso St to Malolos Ave. 100.00 100.00 850 750% R-15 Fr: Malolos Ave. to Panday Pira St. 100.00 100.00 850 750% R-6 Fr: Panday Pira St. to Maria de Castro St. 100.00 100.00 850 750% R-6 Fr: Maria de Castro St. to Democracia St. 100.00 100.00 850 750% R-6 Fr: Democracia St. to Reparo-Mal. Boundary 100.00 100.00 850 750% R-6 KATIPUNAN STREET Fr: Samson Rd. to Tirad Pass 250.00 250.00 1,200 380% R-4 MALOLOS AVENUE Fr: Cor Gen. Malvar St & Zapote St to Gen. Malvar Ext 80.00 80.00 850 962% R-6 Fr: Gen. Malvar St. to Balagtas 80.00 80.00 850 962% R-6 Fr: Balagtas St. to Gen. Mascardo St. 80.00 80.00 850 962% R-6 Fr: Gen. Mascardo St. to Gen. Evangelista 80.00 80.00 850 962% R-6 Fr: Gen. Evangelista St. to Gen. Tirona St. 80.00 80.00 850 962% R-6 Fr: Gen. Tirona St. to Gen. de Jesus St. 80.00 80.00 850 962% R-6 Fr: Gen. de Jesus St. to P. Aguilar St. 80.00 80.00 850 962% R-6 Fr: P. Aguilar St. to Maligaya St 80.00 80.00 850 962% R-6 Fr: Maligaya St. to Katarungan 80.00 80.00 850 962% R-6 Fr: Katarungan St. to Banal St. 80.00 80.00 850 962% R-6 Fr: Banal St. to Tugatog St. 80.00 80.00 850 962% R-6 Fr: Tugatog St. to Kaunlaran St. 80.00 80.00 850 962% R-6 Fr: Kaunlaran St. to Tagumpay St. 80.00 80.00 850 962% R-6 Fr: Tagumpay St. to Pangako St. 80.00 80.00 850 962% R-6 Fr: Pangako St. to Milagrosa St. 80.00 80.00 850 962% R-6 Fr: Milagrosa St. to Ramilad St. 80.00 80.00 850 962% R-6 Fr: Ramilad St. to Inapostol St. 80.00 80.00 850 962% R-6 Fr: Inapostol St. to Makaneneng St. 80.00 80.00 850 962% R-6 Fr: Makaneneng St. to Cons St. 80.00 80.00 850 962% R-6 Fr: Cons St. to North Diversion Road 80.00 80.00 850 962% R-6 MARIA PONCE STREET Fr: M. Ponce St. to Gen. Evangelista St. 80.00 80.00 850 962% R-6 Fr: Gen. Evangelista St. to J. de Jesus St. 80.00 80.00 850 962% R-6 MARIANO PONCE STREET Fr: Samson Rd. to Tirad Pass St. 400.00 400.00 2,750 587% C-8 Fr: Tirad Pass St. to Zapote St. 300.00 300.00 2,200 633% C-9 Fr: Zapote St. to Adelfa St. 130.00 130.00 1,200 823% R-4 Fr: Adelfa St. to Ma. Castro St. 130.00 130.00 1,200 823% R-4 Fr: M. de Castro St. to Reparo-Mal. Bdry 130.00 130.00 1,200 823% R-4 P. AGUILAR STREET Fr: Samson Rd. to Tirad Pass 250.00 250.00 1,200 380% R-4 Fr: Tirad Pass to Zapote St. 200.00 200.00 1,200 500% R-4 Fr: Zapote St. to Progreso St. 100.00 100.00 850 750% R-6 Fr: Progreso St. to Malolos Ave. 100.00 100.00 850 750% R-6 Fr: Malolos Ave to Panday Pira 100.00 100.00 850 750% R-6 REPARO STREET Fr: Gen. Tinio St. Gen. Concepcion St. 130.00 130.00 1,200 823% R-4 Fr: Gen. Concepcion St. to Mariano Ponce St. 130.00 130.00 1,200 823% R-4 Fr: Mariano Ponce St. to Gen. Malvar St. 130.00 130.00 850 553% R-6 Fr: Gen. Malvar St. to Gen. Evangelista 130.00 130.00 850 553% R-6 Fr: Gen. Evangelista St. to Gen. Tirona St. 130.00 130.00 850 553% R-6 Fr: Gen. Tirona St. to G. De Jesus St. 130.00 130.00 850 553% R-6 Fr: G. De Jesus St. to Republica 80.00 80.00 850 962% R-6 Fr: Republica St. to Katarungan 80.00 80.00 850 962% R-6 Fr: Katarungan St. to Milagrosa 80.00 80.00 850 962% R-6 Fr: Milagrosa St. to Dita St. 80.00 80.00 850 962% R-6 Fr: Dita St. to Makaneneng St. 80.00 80.00 850 962% R-6 Fr: Makaneneng St. to Ilang-Ilang St. 80.00 80.00 850 962% R-6 Fr: Ilang-Ilang St. to North Diversion Rd. 80.00 80.00 850 962% R-6 SAMSON ROAD (NORTH) Fr: Gen. Tinio St. to Gen. Concepcion St. 600.00 600.00 6,400 966% C-4 Fr: Gen. Concepcion St. to D. Arellano St. 600.00 600.00 6,400 966% C-4 Fr: D. Arellano St. to Gen. Malvar St. 600.00 600.00 6,400 966% C-4 Fr: Gen. Malvar St. to Tandang Sora St. 600.00 600.00 6,400 966% C-4 Fr: Tandang Sora St. to Gen. Mascardo St. 600.00 600.00 6,400 966% C-4 Fr: Gen. Mascardo St. to Gen. Evangelista St. 600.00 600.00 5,000 733% C-5 Fr: Gen. Evangelista St. to Don Vicente Ang St. 600.00 600.00 5,000 733% C-5 Fr: Don Vicente Ang to Gen. Tirona St. 600.00 600.00 5,000 733% C-5 Fr: Gen. Tirona St. to G. De Jesus St. 600.00 600.00 5,000 733% C-5 Fr: G. De Jesus St. to Aguilar St. 500.00 500.00 5,000 900% C-5 Fr: P. Aguilar St. to Katipunan 500.00 500.00 5,000 900% C-5 Fr: Katipunan St. to Quezon City Bdry. 450.00 450.00 5,000 1,011% C-5 TANDANG SORA STREET Fr: Samson Rd. to Tirad Pass 400.00 400.00 2,750 587% C-8 Fr: Tirad Pass St. to Zapote St. 300.00 300.00 2,200 633% C-9 TIRAD PASS STREET Fr: Gen. Tinio St. to Gen. Concepcion St 300.00 300.00 2,200 633% C-9 Fr: Gen. Concepcion St. to Mariano St. 300.00 300.00 2,200 633% C-9 Fr: Mariano Ponce to D. Arellano 300.00 300.00 2,200 633% C-9 Fr: D. Arellano to Gen. Malvar 300.00 300.00 2,200 633% C-9 Fr: Gen. Malvar to Tandang Sora 300.00 300.00 2,200 633% C-9 Fr: Tandang Sora to Mascardo St. 300.00 300.00 2,200 633% C-9 Fr: G. Mascardo to Evangelista St. 300.00 300.00 2,200 633% C-9 Fr: G. Evangelista to V. Ang St. 300.00 300.00 2,200 633% C-9 Fr: V. Ang St. to Gen. Tirona St. 300.00 300.00 2,200 633% C-9 Fr: Gen. Tirona to G. De Jesus 300.00 300.00 2,200 633% C-9 Fr: G. De Jesus to P. Aguilar 300.00 300.00 2,200 633% C-9 Fr: P. Aguilar to Q.C. Bdry. 200.00 200.00 1,200 500% R-4 ZAPOTE STREET Fr: G. Tinio to G. Concepcion St. 250.00 250.00 1,200 380% R-4 Fr: G. Concepcion to M. Ponce St. 250.00 250.00 1,200 380% R-4 Fr: M. Ponce to D. Arellano St. 250.00 250.00 1,200 380% R-4 Fr: D. Arellano to G. Malvar 250.00 250.00 1,200 380% R-4 Fr: G. Malvar to Tandang Sora 250.00 250.00 1,200 380% R-4 Fr: Tandang Sora to G. Mascardo 250.00 250.00 1,200 380% R-4 Fr: G. Mascardo to Don V. Ang 250.00 250.00 1,200 380% R-4 Fr: Don V. Ang to G. Tirona 250.00 250.00 1,200 380% R-4 Fr: G. Tirona to G. De Jesus St. 250.00 250.00 1,200 380% R-4 Fr: G. De Jesus to P. Aguilar 250.00 250.00 1,200 380% R-4 B. KALOOKAN - II 19 - BAESA DISTRICT BAESA ROAD 130.00 350.00 680 94% R-8 STA. QUITERIA ROAD 80.00 300.00 540 80% R-9 NORTH DIV. RD. TULLAHAN RIVER TO REPARO ST. 70.00 200.00 540 170% R-9 INTERIOR LOTS 50.00 150.00 450 200% R-10 RAWLAND 20.00 80.00 270 237% R-26 SUBDIVISIONS LOCATION ROAD SUBDIVISION Alta Vista 120.00 580.00 1,090 87% R-5 Bairan Subd. 120.00 580.00 1,090 87% R-5 Baguinguinto Complex 120.00 580.00 1,090 87% R-5 Eternal Garden 120.00 580.00 1,090 87% R-5 Del Rey Ville 120.00 580.00 1,090 87% R-5 P.H.H.C. Complex 120.00 380.00 680 78% R-8 Ruby Ville 120.00 470.00 850 80% R-6 Sta. Quiteria Vil. 100.00 580.00 1,090 87% R-5 20 - TALIPAPA DISTRICT Ramoy Road 110.00 350.00 680 94% R-8 Tandang Sora Road 70.00 300.00 540 80% R-9 Interior Lots 50.00 200.00 450 125% R-10 Rawlands 20.00 80.00 270 237% R-11 SUBDIVISIONS GSIS Hills 110.00 580.00 1,090 88% R-5 Interville Subdivision 110.00 470.00 850 80% R-6 Ramoy Subdivision 110.00 470.00 850 80% R-6 Rockville Compound 110.00 470.00 850 80% R-6 Vilillia Comp. - 580.00 1,090 88% R-5 21 - KAYBIGA DISTRICT Kaybiga Road (Polo Novaliches Rd) 120.00 300.00 720 140% R-7 Barrio Road 70.00 200.00 540 170% R-9 Interior Lots 50.00 100.00 450 350% R-10 Rawlands 20.00 80.00 270 237% R-11 SUBDIVISIONS Kalookan Ind'l Subd. (Perulandia) - 520.00 990 90% I-4 MSM Compound (Industrial) - 520.00 990 90% I-4 Manotok Subdivision - 610.00 1,090 79% R-5 PLDT (Villa Angelica) 70.00 470.00 850 80% R-6 Pleasant View Subd. 80.00 580.00 1,090 88% R-5 Vista Verde - 610.00 1,090 79% R-5 22 - BAGBAGUIN DISTRICT Bagbaguin Rd (Palo-Nova Rd) 110.00 300.00 540 80% R-9 Barrio Road 70.00 200.00 540 170% R-9 Interior Lots 50.00 150.00 450 200% R10 Rawland 20.00 80.00 270 237% R-11 SUBDIVISION Costa Ville - 580.00 1,090 87% R-5 Fermos Subd. (Green Villa Subd) 70.00 470.00 850 80% R-6 N.I. Comp. (Ind. Subd.) - 580.00 990 71% I-4 23 - LLANO DISTRICT Barrio (Damong Maliit) 70.00 290.00 540 86% R-9 Interior Lots 50.00 150.00 450 200% R-10 Rawland 20.00 80.00 270 237% R-11 SUBDIVISIONS Bernardo Realty Corporation 120.00 470.00 850 80% R-6 B.F. Homes Phase II 130.00 580.00 1,090 87% R-5 Capitol Realty Corp. 60.00 380.00 680 78% R-8 Del Mundo Valle 60.00 380.00 680 78% R-8 Delmar Golden Hills - - 850 - R-6 Diamond Realty 80.00 380.00 680 78% R-8 Inter-Urban Dev't Corp. - - 680 - R-8 Jordan Heights 120.00 580.00 1,090 87% R-5 Jonaville II - - 680 - R-8 Mayville Subd. 60.00 380.00 680 78% R-8 Myrna Subd. 60.00 290.00 680 134% R-8 Progressive Village 60.00 290.00 680 134% R-8 Sagrado Subd. - 470.00 850 80% R-6 Santa Fe - 290.00 680 134% R-8 Silanganan Subd. - 470.00 850 80% R-6 Sunriser Subd. - 580.00 1,090 87% R-5 Vista Verde North - 610.00 1,090 78% R-5 Rawland 20.00 80.00 270 237% R-11 24 - DEPARO DISTRICT Barrio Road 70.00 250.00 540 116% R-9 Interior Lots 50.00 150.00 450 200% R-10 Rawlands 20.00 80.00 270 237% R-11 SUBDIVISIONS Amparo Novaville 130.00 580.00 1,090 87% R-5 Ekson Realty - 470.00 850 80% R-6 B.F. Homes Phase I 130.00 580.00 1,090 87% R-5 B.F. Homes Phase III 150.00 580.00 1,090 87% R-5 Casimiro Townhouse - 580.00 1,090 87% R-5 Cafel's Park 120.00 470.00 850 80% R-6 A.R.B. Subd. (Villa Natividad) - 400.00 720 80% R-7 Happy Glen Loop Subd. 110.00 470.00 850 80% R-6 Lucky Homes - 380.00 680 78% R-8 North Crest - 380.00 680 78% R-8 Pilares Subd. (Pilar Village) - 470.00 850 80% R-6 Premier Hills - - 850 - R-6 St. Dominic Subd. I &II - 380.00 680 78% R-8 Sto. Tomas Vil. (AlphaDoutsche) 60.00 380.00 680 78% R-8 Townhouse - 580.00 1,090 87% R-5 Standard Comp. - 400.00 720 80% R-7 Villa Maria Subd. 100.00 470.00 850 80% R-6 25 - BAGUMBONG DISTRICT Barrio Road 70.00 250.00 540 116% R-9 Interior Lots 40.00 150.00 450 200% R-10 Rawland 20.00 80.00 270 237% R-11 SUBDIVISIONS Bankers Village I 60.00 380.00 680 78% R-8 Genaro Subd. 70.00 400.00 720 80% R-7 Algo Tower - - 680 - R-8 Capitol Subd. - - 680 - R-8 Celia Subd. (S.W. Marcelo) 80.00 380.00 680 78% R-8 Congressional Empl. Homesite 80.00 400.00 720 80% R-7 C.D. Village - 290.00 680 134% R-8 Costa Villa (Ciudad Grande) - - 680 86% R-8 Daez Subd. - 290.00 680 134% R-8 Domingo Roque Subd. 60.00 290.00 680 134% R-8 Doa Aurora Subd. - - 680 - R-8 Esperanza Heights 70.00 400.00 720 80% R-7 F. De Jesus Subd. - 290.00 680 134 R-8 F. Roque Subd. - - 680 - R-8 Forest Park - 210.00 680 224% R-8 Hermosa Subd. - - 1,090 - R-5 Karilagan Subd. - 290.00 680 134% R-8 King's Height Subd. - 290.00 680 134% R-8 Ligaya Subd. 60.00 290.00 680 134% R-8 Maginhawa Vil. - 290.00 680 134% R-8 MBA Comp. - 290.00 680 134% R-8 Nova Hills 60.00 290.00 680 134% R-8 Pangilinan-Pagdatuan Subd. - 290.00 680 134% R-8 Perpetual Help Subd. - 290.00 680 134% R-8 Phil. Mem. Park - 210.00 680 224% R-8 Pilar Vil. Subd. III 60.00 380.00 680 78% R-8 Progressive Village Subd. 60.00 290.00 680 134% R-8 Rainbow Subd. - 470.00 850 80% R-6 Rosanna Ville - 380.00 680 78% R-8 Sampaguita Subd. 60.00 290.00 680 134% R-8 Saranay Homes 70.00 380.00 680 78% R-8 Shelter Ville - 210.00 680 224% R-8 Union Housing Project 70.00 380.00 680 78% R-8 Vista Verde Phase II - 510.00 1,090 113% R-5 26 - CAMARIN DISTRICT Barrio Road 60.00 200.00 540 170% R-9 Interior Lots 50.00 150.00 450 200% R-10 Rawland 20.00 80.00 270 237% R-11 SUBDIVISIONS Almar Subd. 70.00 380.00 680 78% R-8 Ana Subd. 60.00 290.00 680 134% R-8 Cielito Home Subd. - 380.00 680 78% R-19 Balintawak Subd. 60.00 290.00 680 134% R-8 Borland Subd. - - 720 - R-7 Benaber Subd. (Maligaya Park) 60.00 380.00 680 78% R-8 Capitol Park Homes (Solid Hms) 60.00 380.00 680 78% R-8 Brixton Investment 60.00 380.00 680 78% R-8 Canero Subd. 70.00 380.00 680 78% R-8 Congressional Model 70.00 210.00 680 224% R-8 Carnation Subd. - 380.00 680 78% R-8 Constellation Homes 60.00 290.00 680 134% R-8 Capitol Homesite (Pag-Asa Hst) 60.00 290.00 540 134% R-8 Dal Rey Ville I 70.00 380.00 680 78% R-8 Dela Costa Ville (Freedom to Build) - 470.00 850 80% R-6 Diamond Realty - 210.00 680 224% R-8 Dona Helen - 380.00 680 78% R-8 Franville Subd. 4-A 60.00 380.00 680 78% R-8 Franville I - 290.00 680 134% R-8 Franville 2-A - 380.00 720 89% R-7 Happy Homes - 400.00 720 80% R-7 Hillcrest Subd. - 400.00 720 80% R-7 Kay Cristina 60.00 290.00 680 134% R-8 La Forteza Homes 80.00 290.00 680 134% R-8 Lilies Ville Subd. 60.00 380.00 680 78% R-8 Maniosa Dev. Corp. 60.00 290.00 680 134% R-8 Ma. Luisa Subd. 60.00 290.00 680 134% R-8 Marimar Village 60.00 290.00 680 134% R-8 Merry Homes Subd. 60.00 400.00 720 80% R-7 Miramonte Heights 60.00 290.00 680 134% R-8 Morning Star Subd. - - 680 - R-8 PHHC Subd. I & II 60.00 210.00 680 224% R-8 Palmera Homes - - 850 - R-6 St. Jude Subd. 70.00 290.00 680 134% R-8 Sacred Heart Village - 470.00 850 80% R-6 North Matrix Village - - 680 - R-8 Thunderbird Subd. - 380.00 680 78% R-8 Urduja Village 80.00 470.00 850 80% R-6 Villa Angelita Subd. 60.00 290.00 680 134% R-8 Villa Magdalena I, II, III - 400.00 720 80% R-7 Villa Susana Subd. - 290.00 680 134% R-8 Queensland Subd. - 290.00 680 134% R-8 Quintos Village - 290.00 680 134% R-8 27 - AMPARO DISTRICT Quirino Avenue 100.00 300.00 540 80% R-9 Barrio Road 50.00 250.00 540 116% R-9 Interior Lots 50.00 150.00 450 200% R-10 Rawland 20.00 80.00 270 237% R-11 SUBDIVISIONS Block 1 to 20 100.00 300.00 680 126% R-8 Block 21 to 48 80.00 250.00 680 172% R-8 Block 41 to End 60.00 200.00 680 240% R-8 28 - TALA DISTRICT Quirino Highway 70.00 200.00 540 170% R-9 Barrio Road 60.00 150.00 540 260% R-9 Interior Lots 50.00 150.00 450 200% R-10 Rawland 20.00 80.00 270 237% R-11 SUBDIVISIONS Adeline Homes (Clavecilla) - 210.00 680 224% R-8 Bagong Silang 60.00 210.00 680 224% R-8 Banker's Village 80.00 290.00 680 134% R-8 Cafel's Subd. 70.00 290.00 680 134% R-8 Dela Costa (La Mesa) - - 680 - R-8 Guadanoville Subd. - 290.00 680 134% R-8 Midway Subd. 60.00 210.00 680 224% R-8 Mountain Heights 60.00 210.00 680 224% R-8 Pangarap Village 60.00 210.00 680 224% R-8 Sacred Heart Village - - 680 - R-8 Soldier's Hills Subd./Vic'y Hgts. - 380.00 680 78% R-8 Victory Heights (Penber Subd) 60.00 210.00 680 244% R-8 SECTION 16. Appraisal of Improvements. All improvements consisting of buildings and other structures shall be valued at its current and fair market values on the basis of the herein schedule of unit building to their use and construction characteristics and unit values established for its class and sub-class together with the set of addition and reduction factor: A. The following kinds of buildings are hereby established: 1. RESIDENTIAL CONDOMINIUM individual ownership of a unit in a multi-unit structure (as an apartment building). 2. COMMERCIAL CONDOMINIUM joint control of a unit affairs vested in two (2) or more other units (as in commercial building). 3. HOTEL a building with more than fifteen sleeping rooms, usually occupied singly, where transients are provided with temporary lodging with or without meal and where no provisions for cooking in any individual suite. 4. CONVENTION HALL a large room for assembly, usually equipped with seats. 4a. AUDITORIUM a room, hall, or building used for lectures, speeches, concerts, etc. 4b. CLUBHOUSE a place of business, hence, a firm or commercial establishment. 4c. THEATER a building expressly designed where play, operas, motion pictures, etc. are presented. 5. HOSPITAL a building or institution where sick or injured persons are given medical or surgical care. 6. APARTELLE same as apartment building. 6a. APARTMENT BUILDING designed for dwelling of four (4) or more families living independently on one another and doing their household chores independently in their particular premises with one (1) or more common entrances. 7. OFFICE BUILDING a building mainly for stores and/or offices. 7a. BANK an establishment for the custody, loans, exchange or issue of money, extension of credit, and for facilitating the transmission of funds by draft or bills of exchange. B. The following are the standards specifications in addition to structural specification of buildings: 1. EXTERNAL WALLS a. On concrete or hollow block (cement, ceramic or adobe) mortar finishing painted with locally manufactured paints. b. Doubled walled portion of tanguile or lauan plywood or its equivalent, painted or varnished with locally manufactured paints or varnish. 2. CEILING a. Plain cement ceiling painted with locally made paints beneath concrete floors. b. Beneath wooden floor or roof framing tanguile or plywood, painted with locally made paints. 3. DOORS a. Exterior Tanguile, lauan, or its equivalent ordinary finished panel. b. Interior Tanguile, lauan, plywood flush type. 4. WINDOWS a. For Type I, II, and III-A buildings, simple design steel glass with iron grills. b. For Type II-B, III-C, and III-D wood glass. c. For Type II-E wood capiz. 5. FLOORING a. On fill and slab floor cement finish. b. For Type II down to Type III-b kiln dried. c. Other Type sun dried. 6. ELECTRICAL AND PLUMBING Philippine made materials and fixtures. 7. TOILET and BATH same as above. Waistcoating 1.50 meters high, locally manufactured white tiles. Toilet and bath for the first 60 sq. m. of floor area or for every two (2) bedrooms of more or less twelve (1) sq. m. reach. 8. CATHEDRAL a church that contains the official throne of the bishop and that is the principal church of the diocese. 8a. CHURCH a building set apart for public especially Christian worship. 8b. CHAPEL a building or portion of a building or institution (as a palace, hospital, college etc.) as apart for private devotion and often also for private religious services. 9. RESTAURANT an establishment where refreshment or meals may be procured by public, a public eating house. 10. FUNERAL PARLORS a building pertaining to or befitting a funeral, a place where funeral services are rendered. 11. SCHOOL a building or group of building in which school are conducted. 12. ONE FAMILY DWELLING a detached building for exclusive use by one (1) family. 13. GASOLINE STATION a place for the sale of gasoline, oil, services, etc.,for motor vehicles; an area set for motor vehicles where it can be left. 14. DUPLEX DWELLING a detached building designed for use by two (2) families living independently from each other. (Note : Item number 15 omitted in the original.) 16. SUPERMARKET large food store in which shoppers serve themselves from open shelves and pay for their purchase at the exit. 16a. SHOPPING BUILDING a building where a variety of goods are offered for sale usually a commercial complex. 17. MOTEL a lodging house with a garage composed of several independent living-sleeping quarters. 18. ACCESSORIA OR ROW HOUSE a one or two storey building divided into a row or independent units with independent entrances for each unit. (A three storey of this type may be classified as an apartment for appraisal purposes. 19. COLD STORAGE a building designed for storage of perishable food, etc. 20. GYMNASIUM a building containing appropriate space and equipment for various indoor sports activities associated with a program of physical education and typically including spectator accommodations, locker and shower rooms. 20a. RECREATIONAL BUILDING a building which house any form of play, amusement or relaxation, used for this purpose, as games, sports, hobbies, reading, etc. 20b. COCKPIT a place for cockfighting. 21. HANGAR a shed or other shelter especially designed to house an aircraft. 22. ACCESSORY BUILDING as it applied. 23. MARKET a building where goods and commodities especially provisions or livestock's are shown for sale usually with stalls or booths for various dealers. 24. INDUSTRIAL BUILDING a building designed for engaged in any branch of trade, business, production or manufacture. 25. WAREHOUSE a building mainly used for deposit and storage of goods, wares, etc. 25a. FACTORY a building or collection of building usually with equipment and machineries for the manufacture of goods. 26. OPEN SHED a large, strongly built, barnlike or hangar like structure, as for storage, with open front or sides. 27. SWIMMING POOLS an artificially created pool or tank, either indoors or outdoors, designed for swimming. 28. COMMERCIAL COMPLEX BUILDING a combination of different kinds of buildings, construction designs and used integrated as a whole, where variety of goods, services and facilities for rent/sale are offered such as shopping building, theaters, and recreational facilities. Examples are the likes of SM (North) City, SM Center Point, Robinson Galleria, SM Mega Mall etc.,for purposes of computations of the building cost (current and fair market value) determine the constructions, designs, and used of each portion of the building, and apply the established schedule of value for each use. SECTION 17. Type of Improvements. The appraisal of materials used shall be in accordance with the following type of improvements. I. REINFORCED CONCRETE : A. Structural steel and reinforced concrete columns, beams, the rest same as I-B. B. Columns, beams, walls, floors and roofs all reinforced concrete. C. Same as "B" but walls are hallow blocks reinforced concrete or tiles roofing. II. MIXED CONCRETE : A. Concrete columns, beams, and walls but wooden floor joists, flooring and roof framing and G.I. roofings: even if walls are in CHB, kitchen and T & B are in reinforced concrete slabs. B. Concrete columns and beams but hollow block walls and G.I. roofings. III. STRONG MATERIALS : A. First group wooden structural framings, floorings, walls and G.I. roofing. B. First group wooden structural framings, floorings, walls on the first floor, and tanguile walls on the second, and G.I. roofing. C. First group wooden posts, girders, girt, window walls and heads, apitong floor joists and roof framing, tanguile floor and sidings and G.I. roofing. D. Third group wooden structural framings, floorings and sidings, and G.I. roofing. E. Same as "D" but structural members are sub-standard. SECTION 18. Items Considered as Component Parts of Building. The computation of extra items which shall be considered as component parts of the building is hereby set forth as follows: 1. Carport 30% 40% of Base Unit Value 2. Mezzanine 60% of base Unit Value 3. Porch 30% 40% of Base Unit Value 4. Balcony 45% of Base Unit Value 5. Garage 45% of Base Unit Value 6. Terrace Covered 35% 40% of Base Unit Value Open 20% 40% of Base Unit Value 7. Deck Roof Penthouse 70% 100% of Base Unit Value Covered 60% of Base Unit Value Open 30% of Base Unit Value 8. Basement One family dwelling 60% 80% of Base Unit Value 9. Pavement Tennis Court P300 360 per sq. m. Concrete: 10 cm. thick P150 per sq. m. 15 cm. thick P210 per sq. m. 20 cm. thick P270 per sq. m. Asphalt: 1 course P140 per sq. m. 2 course P180 per sq. m. 3 course P240 per sq. m. 10. Floor Finished: a. Marble slab 1m x 1m P400 500 per sq. m. b. Marble tiles P250 380 per sq. m. c. Crazy cut marbles P200 per sq. m. d. Granolithic P180 per sq. m. e. Narra P210 per sq. m. f. Yakal P210 per sq. m. g. Narra/Fancy wood tiles P210 per sq. m. h. Ordinary wood tiles P210 per sq. m. i. Vinyl tiles P210 per sq. m. j. Washout pebbles P180 per sq. m. k. Unglazed tiles P180 per sq. m. 11. Wallings: a. Use the same rates for floor finishing in a, b, c, and y, as indicated above. b. Double walling: (Ordinary plywood) P180 per sq. m. c. Double walling: (Narra paneling) P160 per sq. m. d. Glazes White Tiles P190 per sq. m. e. Glazed Color Tiles P220 per sq. m. f. Fancy Tiles P240 per sq. m. g. Synthetic Rubble P110 per sq. m. h. Bricks P190 per sq. m. 12. Special Panel: 1. Glass w/ wooden frame P300 per sq. m. 2. Glass w/ alum. frame P400 per sq. m. 13. Ceiling: (below concrete floor) a. Ordinary plywood P100 per sq. m. b. Luminous ceiling P300 per sq. m. c. Acoustic P260 per sq. m. d. Special finish P300 per sq. m. 13a. Concrete Gutters P500 per sq. m. Roof tiles 15% of Base Unit Value 14. Fence: a. Wood P150 per sq. m. b. Concrete (10 cm. thick) P150 per sq. m. 15 cm. thick P210 per sq. m. 20 cm. thick P270 per sq. m. c. Reinforced Concrete P420 per sq. m. d. Steel Grills P600 per sq. m. e. Interlinks Wire P50 per sq. m. 15. Excess Heights: a. Residential & Commercial. Add 20% of Base Unit Value for every meter in excess of three (3) b. Bodega & Factory. Add 15% of Base Value for every meter in excess of 4.50 meters 16. Extra T & B Ord'ry finish. P20.000 per unit 17. Foundation. 160 x total floor area less floor area of 1st and 2nd floors. 18. Piles. P300 per linear mtrs. of piles driven. 19. Painting. if the building has used second materials, deduct 5-10%. SECTION 19. Schedule of Unit Values of Building . In accordance with comparative studies of construction costs and established guidelines of the Department of Finance in Metro Manila, the schedule of unit of values of buildings in the City shall be in accordance with the following: SCHEDULE OF UNIT OF VALUES (Peso per Square Meter) =========================================================================================== : : (1) : (2) : (3) : (4) CONV'ION HALL : : T Y P E : RESIDENTIAL : COMMERCIAL : H O T E L : 4a AUDITORUIM : : : CONDOMINIUM : CONDOMINIUM : : 4b CLUBHOUSE : : : : : : 4c THEATER : =========================================================================================== : I - A : 8560 - 8800 : 8160 - 8400 : 8000 - 8240 : 7840 - 8080 : : I - B : 8000 - 8240 : 7600 - 7840 : 7440 - 7680 : 7280 - 7520 : : I - C : 7440 - 7680 : 7040 - 7280 : 6880 - 7120 : 6720 - 6960 : =========================================================================================== : II - A : 6720 - 6960 : 6320 - 6560 : 6160 - 6400 : 6000 - 6240 : : II - B : 6160 - 6400 : 5760 - 6000 : 5600 - 5840 : 5440 - 5680 : : II - C : 5600 - 5840 : 5200 - 5440 : 5040 - 5280 : 5880 - 5120 : =========================================================================================== : III - A : - : - : - : - : : III - B : - : - : - : - : : III - C : - : - : - : - : : III - D : - : - : - : - : : III - E : - : - : - : - : =========================================================================================== =========================================================================================== : : (5) : (6) APARTELLE :(7) OFFICE BLDG: (8) CATHEDRAL : : T Y P E : H O S P I T A L : : : 8a. CHURCH : : : : 6a. APARTMENT : 7a. BANKS : 8b. CHAPEL : : : : BUILDING : : : =========================================================================================== : I - A : 7680 - 7920 : 7520 - 7760 : 7280 - 7520 : 7040 - 7280 : : I - B : 7120 - 7360 : 6960 - 7200 : 6720 - 6960 : 6480 - 6720 : : I - C : 6560 - 6800 : 6400 - 6640 : 6160 - 6400 : 5920 - 6160 : =========================================================================================== : II - A : 5840 - 6080 : 5680 - 5920 : 5440 - 5680 : 5200 - 5440 : : II - B : 5280 - 5520 : 5120 - 5360 : 4880 - 5120 : 4640 - 4880 : : II - C : 4720 - 4960 : 4560 - 4800 : 4320 - 4560 : 4080 - 4320 : =========================================================================================== : III - A : - : - : - : 3520 - 3760 : : III - B : - : - : - : 2960 - 3200 : : III - C : - : - : - : 2400 - 2640 : : III - D : - : - : - : - : : III - E : - : - : - : - : =========================================================================================== =========================================================================================== : : (9) : (10) : (11) : (12) : : T Y P E : RESTAURANT : FUNERAL : SCHOOLS : ONE : : : : PARLOR : : FAMILY : : : : : : DWELLING : =========================================================================================== : I - A : 6720 - 6960 : 6320 - 6560 : 6160 - 6400 : 6080 - 6320 : : I - B : 6160 - 6400 : 5760 - 6000 : 5600 - 5840 : 5520 - 5760 : : I - C : 5600 - 5840 : 5200 - 5440 : 5040 - 5280 : 4960 - 5200 : =========================================================================================== : II - A : 4880 - 5120 : 4480 - 4720 : 4320 - 4560 : 4240 - 4480 : : II - B : 4320 -4560 : 3920 - 4160 : 3760 - 4000 : 3680 - 3920 : : II - C : 3760 - 4000 : 3360 - 3600 : 3200 - 3440 : 3120 - 3360 : =========================================================================================== III - A : 3200 - 3440 : 2800 - 3040 : 2640 - 2880 : 2560 - 2800 : : III - B : 2640 - 2880 : 2240 - 2480 : 2080 - 2320 : 2000 - 2240 : : III - C : 2080 - 2320 : - : 1520 -1760 : 1440 - 1680 : : III - D : 1520 - 1760 : - : - : 880 - 1120 : : III - E : - : - : - : - : =========================================================================================== =========================================================================================== : : (13) : (14) DUPLEX : (15) : (16) SUPERMARKET : : T Y P E : GASOLINE : DWELLING : CARPARK : : : : STATION : 14a. TOWNHOUSE : BUILDING : 16a. SHOPPING : : : : : : BUILDING : =========================================================================================== : I - A : 6000 - 6240 : 5840 - 6080 : 5760 - 6000 : 5680 - 5920 : : I - B : 5440 - 5680 : 5280 - 5520 : 5200 - 5440 : 5120 - 5360 : : I - C : 4880 - 5120 : 4720 - 4960 : 4640 - 4880 : 4560 - 4800 : =========================================================================================== : II - A : 4160 - 4400 : 4080 - 4320 : 4000 - 4240 : 3920 - 4160 : : II - B : 3600 - 3840 : 3520 - 3760 : 3440 - 3680 : 3360 - 3600 : : II - C : 3040 - 3280 : 2960 - 3200 : 2880 - 3120 : 2800 - 3040 : =========================================================================================== : III - A : - : 2480 - 2720 : - : 2400 - 2640 : : III - B : - : 1920 - 2160 : - : 1840 - 2080 : : III - C : - : 1360 - 1600 : - : 1280 - 1520 : : III - D : - : - : - : - : : III - E : - : - : - : - : =========================================================================================== =========================================================================================== : : (17) : (18) : (19) : (20) GYMNASIUM : : T Y P E : M O T E L : ACCESSORIA : COLD STORAGE : 20a. RECREATIONAL : : : : or : : BUILDING : : : : ROW HOUSE : : 20b. COCKPIT : =========================================================================================== : I - A : 5600 - 5840 : 5520 - 5760 : 5440 - 5680 : 5360 - 5600 : : I - B : 5040 - 5280 : 4960 - 5200 : 4880 - 5120 : 4800 - 5040 : : I - C : 4480 - 4720 : 4400 - 4640 : 4320 - 4560 : 4240 - 4480 : =========================================================================================== : II - A : 3840 - 4080 : 3760 - 4000 : 3680 - 3920 : 3600 - 3840 : : II - B : 3280 - 3520 : 3200 - 3440 : 3120 - 3360 : 3040 - 3280 : : II - C : 2720 - 2960 : 2640 - 2880 : 2560 - 2800 : 2480 - 2720 : =========================================================================================== : III - A : 2320 - 2560 : 2240 - 2480 : - : 2080 - 2240 : : III - B : - : 1760 - 2000 : - : 1680 - 1840 : III - C : - : 960 - 1360 : - : 1360 - 1520 : : III - D : - : - : - : - : : III - E : - : - : - : - : =========================================================================================== =========================================================================================== : : (21) BOARDING HS.: (22) HANGAR : (23) ACCESSORY: (24) : : T Y P E : 21a. LODGING HS. : : BLDG./LAUNDRY: M A R K E T : : : 21b. CONVENT :22a. INDUSTRIAL : GUARDHOUSE : : : : : BUILDING : SERVANT QTR. : : =========================================================================================== : I - A : 5280 - 5520 : 5200 - 5440 : 4960 - 5200 : 4880 - 5120 : : I - B : 4720 - 4960 : 4640 - 4880 : 4400 - 4640 : 4320 - 4560 : : I - C : 4160 - 4400 : 4080 - 4320 : 3840 - 4080 : 3760 - 4000 : =========================================================================================== : II - A : 3520 - 3760 : 3440 - 3680 : 3200 - 3440 : 3120 - 3360 : : II - B : 2960 - 3200 : 2880 - 3120 : 2640 - 2880 : 2560 - 2800 : : II - C : 2400 - 2640 : 2320 - 2560 : 2080 - 2320 : 2000 - 2240 : =========================================================================================== : III - A : 2000 - 2160 : 1920 - 2080 : 1600 - 1760 : 1600 - 1760 : : III - B : 1680 - 1840 : 1600 - 1760 : 1280 - 1440 : 1200 - 1360 : : III - C : 1360 - 1520 : 1280 - 1440 : 960 - 1120 : 880 - 1040 : : III - D : - : - : - : - : : III - E : - : - : - : - : =========================================================================================== =========================================================================================== : : (25) : (26) : (27) : (28) : : T Y P E : F A C T O R Y : WAREHOUSE : OPEN SHED : SWIMMING POOL : : : : (One-Storey) : : (Per Cubic Mtr.) : =========================================================================================== : I - A : 4560 - 4800 : 4400 - 4640 : 3520 - 3680 : 3200 - 3600 : : I - B : 4000 - 4240 : 3840 - 4080 : 3120 - 3280 : - : : I - C : 3440 - 3680 : 3280 - 3520 : 2720 - 2880 : - : =========================================================================================== : II - A : 2800 - 3040 : 2640 - 2880 : 2240 - 2400 : - : : II - B : 2240 - 2480 : 2080 - 2320 : 1840 - 2000 : - : : II - C : 1680 - 1920 : 1520 - 1760 : 1440 - 1600 : - : =========================================================================================== : III - A : 1280 - 1440 : 1200 - 1360 : 1120 - 1280 : - : : III - B : 960 - 1120 : 880 - 1040 : 800 - 960 : - : : III - C : 640 - 800 : 560 - 720 : 480 - 640 : - : : III - D : - : - : - : - : : III - E : - : - : - : - : =========================================================================================== SECTION 20. General Provisions on the Appraisal and Assessment of Building and Other Structures. In order to ensure equitable levels of taxation, the following shall be observed in the appraisal and assessment of building and other structures; a. The fair and current market values of all buildings shall be computed on the basis of the aforecited schedule of unit base and construction of buildings, provided however, that for buildings and structures constructed in low lying areas or perennially flooded localities or in areas where adverse social economic conditions prevail, a deduction of from fifteen percent (15%) to twenty percent (20%) may be subtracted from the unit base and construction cost of the type of building being appraised in order to compensate for such difference in value of similar type of buildings constructed in ideal and highly developed environment. b. The schedule of unit of values as set forth herein shall be controlling except when the building or structure to be appraised is not covered by this schedule, in which case it shall be appraised at its current and fair market value independent of this schedule and assessed for taxation purposes at the prescribed assessment level based on the actual use of the property. c. The application of the minimum or maximum base value shall depend on the sound judgment of the appraiser or the assessor based primarily on the quality of finish or workmanship of the building or structure. d. As a general rule, condominium buildings shall be assessed based on the separate values of the individual units within the condominium and are applied appropriate assessment levels on the market value of the respective condominium units. e. The unit base values herein were derived from typical building design for each type of building, using the aforecited standard specifications. The use of the unit rates for "extras" or "deductions" shall be applied depending on the deviation of the construction of the building from the standard specifications, regardless of the minimum or maximum and other similar structures. f. Deduction for accrued yearly depreciation shall be allowed and applied correspondingly for old buildings and machineries provided however, that issuance of tax declarations for this purpose shall be made only once every three years, and when the aggregate yearly depreciation rates for these years will be computed and covered accordingly. g. Auxiliary improvements, such as fences, pavements, etc.,which may be considered appurtenances of the main building or structures shall be appraised independently and the value/s thereof, added to the value of the main structure or building. h. This schedule of Fair Market value prepared in consonance with this provisions shall be applicable and effective only for newly constructed/completed/occupied buildings and other structures, provided that in case of completed or occupied buildings, the depreciation value as hereinafter set forth shall first be deducted in order to arrive at the current fair market value. SECTION 21. Schedule of Depreciation. Owners or administrators of buildings and other structures shall be entitled to depreciation allowance in its current and fair market value in accordance with the following schedule, provided however that no further reduction shall be allowed when the residual value has been arrived at. SCHEDULE OF DEPRECIATION ---------------------------------- : : I-B : I-C : II-A : II-B : II-C : III : III : IV : : : P. A. : P. A. : P. A. : P. A. : P. A. : A-B : A-B : P. A. : : : : : : : : P. A. : P. A. : : ---------------------------------- : 1st 5 Yrs. : 2.0% : 2.2% : 2.4% : 2.6% : 3.0% : 4.0% : 4.0% : 5.0% : : 2nd 5 yrs. : 1.8% : 2.0% : 2.2% : 2.3% : 2.5% : 3.5% : 3.6% : 4.0% : : 3rd 5 yrs. : 1.5% : 1.7% : 2.3% : 2.2.% : 2.5% : 3.0% : 3.2% : 3.4% : : 4th 5 yrs. : 1.2% : 1.3% : 1.7% : 2.0% : 2.0% : 2.0% : 3.0% : 3.0% : : After 20 Yrs. : 1.0% : 1.1% : 1.4% : 2.0% : 2.0% : 2.0% : 2.5% : 3.0% : : Residual Value : 40% : 37% : 35% : 33% : 30% : 28% : 20% : 15% : ---------------------------------- SECTION 22. When Higher Rate of Depreciation can be Allowed. In excess of the above rate of annual depreciation, higher rate of depreciation allowance may be granted for extraordinary causes, if properly presented and described as in the case of the following: a) Damage due to catastrophe such as earthquake, fire of deluge. b) Heavily damaged due to infestation by termites or similar pests. c) Established defects of construction that reduced its structured integrity. SECTION 23. General Revision or Assessment. The City Assessor shall immediately undertake a general revision of assessment and properly classification upon enactment of this ordinance. Thereafter he shall undertake the general revision of real property assessment and classification once every three years. SECTION 24. Authority of the Assessor to take Evidence. For the purpose of obtaining information on which to base the market value of any real property, the City Assessor or his duly authorized deputy may summon the owners of the properties to be affected or persons having legal interest therein and witnesses, administer oaths, and take deposition concerning the property, its nature, amount and value. Failure of any person to appear when so summoned will be construed as waiver on his part to present evidence contesting the fair market value as appraised by the City Assessor. CHAPTER 5 Assessment SECTION 25. Classes of Real Property for Assessment Purposes. Real property shall be classified as residential, agricultural, commercial, industrial, mineral, timberland or special by the City Assessor. SECTION 26. Special Classes of Real Property. All lands, buildings, and other improvements thereon used for hospitals, cultural, or directly and exclusively used for hospitals, cultural, or scientific purposes, and those owned and used by government owned and controlled corporations rendering essential public services in the supply and distribution of water and generation and transmission of electric power shall be classified as special. SECTION 27. Actual Use of Real Property as Basis for Assessments. Real Property shall be classified, valued, and assessed on the basis of its actual use regardless of where located, whoever owns it, and whoever uses it. SECTION 28. Assessment Levels. The assessment levels to be applied to the fair market to determine its assessed value is hereby set as follows: 1) On Lands: Class Assessment Level Residential 20% Agricultural 40% Commercial 50% Industrial 50% Mineral 50% Timberland 20% 2) Buildings and Other Structures: Residential Fair Market Value Over Not Over Assessment Level P175,000.00 0% P175,000.00 300,000.00 10% 300,000.00 500,000.00 20% 500,000.00 750,000.00 25% 750,000.00 1,000,000.00 30% 1,000,000.00 2,000,000.00 35% 2,000,000.00 5,000,000.00 40% 5,000,000.00 10,000,000.00 50% 10,000,000.00 60% Agricultural Fair Market Value Over Not Over Assessment Level P300,000.00 25% P300,000.00 500,000.00 30% 500,000.00 750,000.00 35% 750,000.00 1,000,000.00 40% 1,000,000.00 2,000,000.00 45% 2,000,000.00 50% Commercial or Industrial Fair Market Value Over Not Over Assessment Level P300,000.00 30% P300,000.00 500,000.00 35% 500,000.00 750,000.00 40% 750,000.00 1,000,000.00 50% 1,000,000.00 2,000,000.00 60% 2,000,000.00 5,000,000.00 70% 5,000,000.00 10,000,000.00 75% 10,000,000.00 80% Timberland Fair Market Value Over Not Over Assessment Level P300,000.00 45% P300,000.00 500,000.00 50% 500,000.00 750,000.00 55% 750,000.00 1,000,000.00 60% 1,000,000.00 2,000,000.00 65% 2,000,000.00 70% (3) On Machineries: Class Assessment Level Agricultural 40% Residential 50% Commercial 80% Industrial 80% (4) On Special Classes: Assessment level for all lands, buildings, machineries and other improvements; Actual Use Assessment Level Cultural 15% Scientific 15% Hospital 15% Local Water District 10% GOCCs engaged in the supply and distribution of water and/or generation and electric power SECTION 29. Valuation of Real Property. In cases where: a) real property is declared and listed for taxation purposes for the first time; b) there is an ongoing general revision of property classification and assessment; or c) a request is made by the person in whose name the property is declared, the City assessor or his duly authorized deputy shall, in accordance with the provisions of this Rule, make a classification, appraisal and assessment of the real property listed and described in the declaration irrespective of any previous assessment of taxpayers' valuation thereon provided that the assessment of real property shall not be increased oftener than once every three (3) years except in case of new improvements substantially increasing the value of said property or of any change in its actual use. SECTION 30. Date of Effectivity of Assessment and Reassessment. All assessment and reassessment made after the first (1st) day of January of any year shall take effect on the first (1st) day of January of the succeeding year provided, however, that the reassessment of real property due to its partial or total destruction, or to a major change in its actual use, or to the gross illegality of the assessment when made, or to any other abnormal cause, shall be made within ninety (90) days from the date any such cause or causes occurred, and shall take effect at the beginning of the quarter next following the reassessment. SECTION 31. Assessment of Property Subject to Back Taxes. Real property declared for the first time shall be assessed for the taxes for the period during which it would have been liable but in no case for more than ten (10) years prior to the date of initial assessment provided, however, that such taxes shall be computed on the basis of applicable schedule of values in force during the corresponding period. If such taxes are paid on or before the end of the quarter following the date of the notice of assessment was received by the owner or his representative, no interest for delinquency shall be imposed thereon; otherwise, such taxes shall be subject to an interest at the rate of two percent (2%) per month or a fraction thereof from the date of receipt of the assessment until such taxes are fully paid. SECTION 32. Notification of New of Revised Assessment. When real property is assessed for the first time or when an existing assessment is increased or decreased, the City Assessor shall, within thirty (30) days, given written notice of such new or revised assessment to the person in whose name the property is declared. The notice may be delivered personally or by registered mail or through the assistance of the Punong Barangay to the last known address of the person to be served. SECTION 33. Appraisal and Assessment of Machinery. a) The fair market value of a brand new machinery shall be the acquisition cost. In all other cases, the fair market value shall be determined by dividing the remaining economic life of the machinery by its estimated economic life and multiplied by the replacement or reproduction cost. b) If the machinery is imported, the acquisition cost includes freight, insurance, bank and other charges, brokerage, arrastre and handling, and installation charges at the present site. The cost in foreign currency of imported machinery shall be converted to peso cost on the basis of foreign currency exchange rates as fixed by the Central Bank. SECTION 34. Depreciation Allowance for Machinery. For purposes of assessment, a depreciation allowance shall be made for machinery at a rate not exceeding five percent (5%) of its original cost or its replacement or reproduction cost as the case may be, for each year of use provided that the remaining value for all kinds of machinery shall be fixed at not less than twenty percent (20%) of such original, replacement, or reproduction cost for so long as the machinery is useful and in operation. CHAPTER 6 Assessment Appeals SECTION 35. City Board of Assessment Appeals. a) Any property owner or person having legal interest or claim in the property who is not satisfied with the assessment of his property made by the assessor pursuant to the provisions of this Title may, within sixty (60) days from the date of receipt of the written notice with assessment, appeal to the City Board of Assessment Appeals by filing under oath in the form prescribed therefor, together with copies of the tax declaration and such affidavits of documents in support of the appeal. SECTION 36. Organization, Power, and Function of the Board of Assessment Appeals. (a) There is hereby organized a City Board of Assessment Appeals who shall conduct the determination and resolution of assessment appeals and composed of the following: 1. The Registrar of Deeds of the City who shall act as Chairman; 2. The Prosecutor designated or assigned in the City as member; and 3. The City Engineer as the second member. (b) The Chairman and members of the City Board of Assessment Appeals shall serve in an ex-officio capacity without additional compensation. (c) The Chairman shall have the power to designate any employee of the City to serve as Secretary of the Board. (d) In the absence of the Registrar of Deeds, or the Prosecutor, or the City Engineer, the persons performing their duties, whether in an acting capacity or as duly designated officer-in-charge, shall automatically become the Chairman or Member of the Board as the case may be. (e) The Chairman and members of the Board of Assessment Appeals shall assume their respective positions without need of further appointment or special designation. (f) Before the assumption of the official functions or before discharging their duties as chairman and members of the Board of Assessment Appeals, they shall take an oath or affirmation of office in the manner of forth: I __________________, after having been appointed to the position of _____________, in the City of ________________ and now assuming my positions as _______________ of the Board of Assessment Appeals of the City of _________________, hereby solemnly swear that I will faithfully discharge to the best of my ability the duties of this position and of all others that I am holding, or may hereafter hold, under the Republic of the Philippines, and that I will support and defend the Constitution of the Philippines; and that I will obey the laws and legal orders promulgated by the duly constituted authorities of the Republic of the Philippines; and that I will well and truly hear and determine all matters and issues between taxpayers and the City Assessor submitted for my decision, and that I impose this obligation upon myself voluntarily, without mental reservation or purpose of evasion. So help me God. _______________________ Signature Subscribed and sworn to before me on this ___________ day of ____________ A.D. ______________ at ____________________, Philippines. ___________________________ Signature of Officers Administering Oath SECTION 37. Meeting and Expenses of the City Board of Assessment Appeal. (a) The Board shall meet once a month and as often as necessary for the prompt disposition of appealed cases without entitlement to per diem or travelling expenses for their attendance in board meetings except when conducting an ocular inspection of real properties whose assessment is under appeal, in which case, such expenses shall be charged against the general fund of the City. (b) The City Budget Officer shall include in the incentive budget necessary provisions to defray the expenses of the Board. SECTION 38. Action by the City Board of Assessment Appeals. (a) From the date of receipt of an appeal, the Board shall ,on the basis of substantial evidence or such relevant evidence on record adequately acceptable to support a conclusion, decide such appeal within one hundred twenty (120) days. (b) In the exercise of its jurisdiction, the Board shall have the power to summon witnesses, administer oaths, conduct ocular inspection, take depositions, and issue subpoena and " subpoena duces tecum ." The proceedings of the Board shall be conducted solely for the purpose of ascertaining the facts without necessarily adhering to the technical rules applicable in judicial proceedings. (c) The Secretary of the Board shall furnish the owner of the property or the person having legal interest therein, and the City Assessor with a copy of the decision of the Board. If the City Assessor concurs with the decisions, he shall notify the owner of the property or person having legal interest therein of such facts using the form prescribed for the purpose. The owner of the property or the person having legal interest therein or the City Assessor who is not satisfied with the decision of the Board may, within thirty (30) days after receipt of the decision, appeal to the Central Board of Assessment appeals in accordance with Section 230 of R.A. 7160 and Article 321 of the Implementing Rules and Regulations of said Local government code. SECTION 39. Effect of Appeal in the Payment of Real Property Tax. Appeals on assessments of real property made under the provisions of this ordinance shall not suspend the collection of the corresponding realty taxes on the property involved as assessed by the City Assessor, without prejudice to subsequent adjustment depending upon the final outcome of the appeal. CHAPTER 7 Imposition of Real Property Taxes SECTION 40. Basic Ad Valorem tax on Real Property. There is hereby levied an annual ad valorem tax on the assessed value of all real property such as lands, buildings, machinery and other improvements located in the city in accordance with the following rates: Class of Property Rate of Levy Residential One Percent (1%) Commercial One and One Half Percent (1 1/2%) Industrial One and One Half Percent (1 1/2%) Agricultural One Percent (1%) Special Class One and One Half Percent (1 1/2%) PROVIDED ,that any increase in real property tax, (including the Special Education Fund Tax) over 1993 level of any real property which may arise out of the adoption of the herein schedule of Fair Market Value (Chapter 4) shall be divided into three (3),and in no case shall any taxpayer be required to pay more than one-third (1/3) of any increase over said 1993 level in the first year (CY 1994) of the effectivity of the revised schedule of fair market values; nor shall any taxpayer be required to pay more than two-thirds (2/3) of any increase of said real property tax over 1993 level in the second year (CY 1995);and only in the third year (CY 1996) shall the remaining one-third (1/3) of said increase be applied, such that the full one hundred percent (100%) of said increase over 1993 level shall finally be payable by the taxpayer, and thereafter, until a new schedule of fair market value of real property is ordained. (As amended ...) PROVIDED ,finally, that the proceeds of the ad valorem tax shall be divided, with seventy (70%) percent accruing to the general fund of the City, and the remaining thirty (30%) percent shall be distributed among the component barangays of the City where the property is located in the following manner: a) Fifty percent (50%) shall accrue to the Barangay where the property is located; and b) Fifty percent (50%) shall accrue equally to all component Barangay of the City. SECTION 41. Additional Levy for the Special Education Fund. In addition to the basic ad valorem tax on real property imposed in the preceding Section, an annual ad valorem tax of one percent of the assessed value is hereby levied on all real property in the City, the proceeds of which shall accrue to the local school board fund, and which shall be allocated 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 by the City Local School Board .(As amended ...) SECTION 42. Exemptions from Real Property Tax. The following are exempted from payment of the real property tax: (a) Real property owned by the Republic of the Philippines or any of its political subdivisions except when the beneficial use thereof has been granted for consideration or otherwise to a taxable person. (b) Charitable institutions, churches, personages or convents appurtenant thereto, mosques, non-profit or religious cemeteries, and all lands, buildings, and improvements actually, directly, and exclusively used for religious, charitable or educational purposes; (c) All machineries and equipment that are actually, indirectly, and exclusively used by local water distribution and government owned or controlled corporations engaged in the supply and distribution of water and/or generation and transmission or electric power; (d) All real property owned by duly registered cooperatives as provided for under R.A. No. 6938; and (e) Machinery and equipment used for pollution control and environmental protection. Except as provided herein, 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 upon the effectivity of this ordinance. SECTION 43. Additional Ad Valorem Tax on Idle Lands. An annual ad valorem tax is hereby imposed on idle lands at the rate of two percent (2%) of the assessed value of the property which shall be an addition to the basic real property tax. SECTION 44. 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 an idle lands. Land actually used for grazing purposes shall likewise not be considered as idle lands. (b) Lands, other than agricultural, located in a City, 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 Section 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 that individual owners, who shall be liable for the additional tax provided that individual lots of such subdivisions, the ownership of which has not been transferred to the buyer shall be considered as part of the subdivisions, and shall be subject to the additional tax payable by the subdivision owner or operator. SECTION 45. Exemptions. The additional idle land tax shall not apply to property owners or persons having legal interest therein who are unable to improve, utilize or cultivate their lands due to any of the following cause: (a) Adverse peace and order conditions or civil disturbance as certified to by authorized PNP officer in the City provided however, that if within one year upon restoration of the peace and order in the locality as certified by said PNP official, the said land remains unimproved, unutilized or uncultivated, the additional tax provided in the next preceding Section shall be imposed. (b) Financial losses of the owner due to fire, flood, typhoon, earthquake and other causes of similar nature, declared by the owner in a sworn statement to be submitted to the City Assessor stating the grounds therefore which shall be accompanied by a certification from the proper office or agency in the City. If the idle land is not improved to the extent provided in the preceding Section within two years from the date of the occurrence of the loss, the tax provided under Section 43 shall be imposed. (c) Existing court litigation involving the land subject to tax mentioned in this Section under which the case is pending, unless said land is not improved within one year after the final adjudication of the case to the extent provided for in the next preceding Section, in which case the tax shall be imposed in accordance with Section 43. (d) Unfavorable physical factors such as rocky nature of ground which render the land unsuitable for cultivation or uneven topography as to render it unsuitable for fishpond or aquaculture as certified by the City Agriculturist or, in his absence, by the Department of Agriculture. SECTION 46. Listings of Idle Lands by the Assessor. The City Assessor shall make and keep an updated record of all idle lands located in the City and for purposes of collection, he shall furnish copy thereof to the City 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. CHAPTER 8 Collection of Real Property Tax SECTION 47. Date of Accrual of Tax. The real property tax shall accrue on the first day of January of each year and from that date shall constitute a lien on the property which shall be superior to any lien, mortgage or encumbrance of any kind whatsoever, and shall be extinguished only upon the payment of the delinquent tax. SECTION 48. Collection of Tax. The collective of the real property tax which interest thereon and related expenses, and the enforcement of remedies provided in this Title and any applicable laws shall be the responsibility of the City Treasurer. He may deputize the Barangay Treasurer to collect all taxes or real property located in the barangay provided that the Barangay Treasurer is properly bonded for the purpose. SECTION 49. Notice of Time for Collection of Tax. The City Treasurer shall, on or before the thirty-first (31st) day of January of each year, post the notice of the date when basic real property tax, special education fund tax, and additional tax on idle lands, may be paid without interest, at a conspicuous and publicly accessible place at the City Hall. Said notice shall likewise be published in a newspaper of general circulation in the City once a week for two consecutive weeks. SECTION 50. Payment of Real Property Taxes in Installments. The owner of the real property or the person having legal interest therein may pay the basic real property tax, the special education fund tax and the idle land tax due thereon without interest in four (4) equal installments; the first installment to be due and payable on or before the thirty-first (31st) of March, the second installment on or before the thirtieth (30) of June; the third installment, on or before the thirtieth of September, and the last installment on or before the thirty-first (31st) of December each year. Both the real property tax and the special education fund tax shall be collected together. In case only a portion of the tax is paid, such payment shall be equally divided and applied to both. SECTION 51. Application of Payments. Payments of real property taxes shall first be applied to prior years delinquencies, interests, and penalties, if any, and only after said delinquencies are settled, may tax payments be credited for the current period. SECTION 52. Advanced and Prompt Payment Discount. (a) If the basic real property tax and the additional tax accruing to the special and/or the idle land tax imposed thereon are paid in advance for the whole on any year during the period from the first day of January, to the thirty-first (31st) day of March, the taxpayer shall be entitled to a discount of twenty percent (20%) of the amount of the tax due and payable. (b) If the real property taxes paid on time in accordance with the prescribed schedule of payments as provided in Section 50 of this Title, the taxpayer shall be entitled to a discount of ten (10) percent of the amount of tax due thereon. SECTION 53. Payment Under Protest. (a) No protest shall be entertained unless the taxpayer first pays the tax. There shall be annotated on the tax receipts the words " paid under protest. " The protest in writing must be filed within thirty (30) days from payment of the tax to the City Treasurer who shall decide the protest within sixty (60) days from receipt thereof. (b) The tax on a portion thereof paid under protest shall be held in trust by the City Treasurer. Fifty (50) percent of the tax paid under protest, shall, however, be distributed in accordance with the provisions of Chapter 7, Book II of R.A. 7160. (c) In the event that the protest is finally decided in favor of the taxpayer, the amount or portion of the tax protested shall be refunded to the protestant, or applied as tax credit against the protestants existing or future tax liability. (d) In the event that the protest is denied or upon the lapse of the sixty (60) day period prescribed in paragraph (a) hereof, the taxpayer may avail of remedies provided for in chapter 3, Book II of R.A. 7160. SECTION 54. Interest om Unpaid Real Property Tax. Failure to pay the basic real property tax on any other tax levied in this Title upon the expiration of the periods prescribed in Section 50 hereof, or when due, as the case may be, shall subject the taxpayer to the payment of interest at the rate of two (2%) percent per month on the unpaid amount or fraction thereof, until the delinquent tax shall have been fully paid provided that in no case shall the total interest on the unpaid tax or portion thereof exceed thirty-six (36) months. SECTION 55. Notice of Delinquency in the Payment of Real Property Tax. (a) When the real property tax or any other tax imposed in this Title becomes delinquent, the City Treasurer shall immediately cause a notice of delinquency to be posted at the main entrance of the City Hall and in a publicly accessible and conspicuous place in each barangay of the City. The notice of delinquency also be published once a week for two (2) consecutive weeks, in a newspaper of general circulation in the City. (b) The notice shall specify the date upon which the tax became delinquent and shall state that personal property may be distrained to effect payment. It shall likewise state that at anytime before the distraint of personal property, payment of the tax with surcharges, interests and penalties may be made in accordance with Section 54 of this Title, and unless the tax, surcharges, and penalties are paid before the expiration of the year for which the tax is due, except when the notice of assessment is contested administratively or judicially pursuant to the provisions of this Title, and the pertinent provisions of Book II, R.A. 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. CHAPTER 9 Tax on Transfer of Real Property Ownership SECTION 56. Levy on Transfer of Real Property Ownership. (a) There is hereby imposed a tax on the sale, barter, or any other mode of transferring ownership or title of real property at the rate of one-half (1/2) of one (1%) percent of the total consideration involved in the acquisition of the property or of the fair market value, in case the monetary consideration involved in the transfer is not substantial, whichever is higher. The fair market value as used herein shall be that reflected in Chapter 3 of this Title. (b) For this purpose, the Registrar of Deeds in the City shall, before registering any deed, require the evidence of payment of this tax. The City Assessor shall likewise make the same requirement before canceling an old tax declaration and issuing a new one in place thereof. Notaries public shall furnish the City Treasurer with a copy of any deed transferring ownership or title to any real property within thirty (30) days from the date of notarization. SECTION 57. Time of Payment. It shall be the duty of the seller, donor, transferor, executor or administrator to pay the tax herein imposed within sixty (60) days from the date of the execution of the deed or from the date of the property owners' death. SECTION 58. Notification of Transfer of Real Property Ownership. (a) Any person, natural or juridical, who transfer real property ownership to another shall accordingly notify the City Assessor within sixty (60) days from the date of such transfer which shall be determined on the basis of documents required in Section 7 and 8 of this Title. (b) In addition to the notice of transfer, the previous property owner shall likewise surrender to the City Assessor the tax declaration covering the subject property in order that the same day cancelled from the assessment records. However, if said previous owner shall owns property in the City other than the property alienated, he shall, within the prescribed period of sixty (60) days, file with the City Assessor an amended sworn declaration of the true value of the property or properties he retains in accordance with provisions of Section 7 and 8 hereof. Failure to comply with this provision shall subject any person or officers of juridical entities liable to pay a fine of One Thousand Pesos (P1,000.00). SECTION 59. Exemptions from Payment of this Tax. The sale, transfer, or other dispositions of real property pursuant to R.A. 6657 shall be exempted from the payment of this tax. SECTION 60. Surcharges in Unpaid Transfer of Property Ownership Tax. A surcharge of twenty (20%) percent of the amount of tax due on the transfer of real property ownership shall be imposed on any real property owner transferring or alienating ownership in the City who fails to pay the tax or any portion thereof, within the period prescribed aside from the two (2%) percent interest therein from the date it is due until the full amount is paid but in no case shall the total interest on the unpaid amount or a portion thereof exceed thirty-six (36) months. CHAPTER 10 Administrative Provisions for Collection of Real Property Tax SECTION 61. Remedies for the Collection of Real Property Tax. For the collection of the basic real property tax and any other tax levied in this Title, the City Treasurer may avail of remedies by administrative or judicial action. The administrative remedies which are summary in nature are: (a) Levy on real property, and (b) Sale of real property at public auction. The judicial remedy is availed of in the court of appropriate jurisdiction. These remedies are cumulative, simultaneous and unconditional, that is, any or use of one remedies or combination thereof may be resorted to and the use or non-use of one remedy shall not be a bar against the institution of the others. Formal demand for the payment of the delinquent taxes and penalties due is not a pre-requisite to such remedies. The notice of delinquency required in Section 55 of this Title shall be sufficient for the purpose. SECTION 62. Local Government Lien. The basic real property tax and any other tax levied under this Title constitute a lien of the property subject to tax, superior to all liens, charges or encumbrances in favor of any person, irrespective of the owner or possessor thereof, enforceable by administrative or judicial action, and may only be extinguished upon payment of the tax and the related interests and expenses. SECTION 63. 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 Title, real property subject to such tax may be levied upon through the issuance of a warrant on or before, or simultaneously with the institution of the civil action for the collection of the delinquent tax. Levy on real property shall be made in the manner herein set forth: (a) The City Treasurer when issuing a warrant of levy shall prepare the duly authenticated certificate showing the name of the delinquent property owner or person having legal interest therein, the description of the property, the amount of the tax due and the interest thereon. (b) The warrant shall be mailed to or served upon the delinquent real property owner or person having legal interest therein. In case he is out or can not be located to the occupant or administrator of the subject property. (c) Written notice of levy with the attached warrant shall be mailed to or served upon the City Assessor and the Registrar of Deeds of the City of Kalookan. (d) The Assessor and Registrar of deeds shall annotate the levy on the tax declaration and certificate of title, respectively. (e) The levying officer shall submit a written report on the levy to the sanggunian concerned within ten (10) days after receipt of the warrant by the property owner or person having legal interest in the property. SECTION 64. Advertisement and Sale. Within thirty (30) days after service of the warrant or levy, the City Treasurer shall proceed to publicly advertise for sale or auction the property or a reusable 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 City Hall, and in a conspicuous and publicly accessible place in the barangay where the real property is located, and by publication once a week for two (2) weeks in a newspaper of general circulation in the City. 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 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 City Hall, or on the property to be sold, or at any other place as specified in the notice of the sale. Within thirty (30) days after the sale, the City Treasurer or his deputy shall make a report of the sale to the Sanggunian, and which shall form part of his records. The City 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 that, proceeds of the sale in excess of the delinquent tax, the interest due thereon, and the expenses of sale shall be remitted to the owner of the real property or person having legal interest therein. SECTION 65. 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 local 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 (2%) percent 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 local 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 City Treasurer shall 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%) per month. Thereafter, the property shall be free from the lien of such delinquent tax, interest due thereon and expenses of sale. SECTION 66. Final Deed to Purchaser. In case the owner or person having legal interest therein fails to redeem the delinquent property as provided herein, the City 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. SECTION 67. Purchase of Property by the City 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 costs of the sale, the City Treasurer conducting the sale shall purchase the property in behalf of the City to satisfy the claim and within two (2) days thereafter shall make a report of his proceedings which shall be reflected upon the records of his office. It shall be the duty of the Registrar of Deeds concerned, upon registration with his office of any such declaration or forfeiture, to transfer the title of the forfeited property to the City concerned without the necessity of an order from a competent court. Within one (1) year from the date of such forfeiture, the taxpayer or his representative, may redeem the property by paying to the City Treasurer the full amount of the real property tax and the related interest and costs of sale. If the property is not redeemed as provided herein, the ownership thereof shall be fully vested on the City of Kalookan. SECTION 68. Further Distraint or Levy. Levy may be repeated if necessary on the same property subject to tax until the full amount due, including all expenses, is collected. SECTION 69. Certification of City Treasurer on Delinquencies Remaining Uncollectible. The City Treasurer or their deputies shall prepare a certified list of all real property tax delinquencies which remained uncollected or unpaid for at least one (1) year and a statement of the reason or reasons for such non-collection or non-payment, and shall submit said document to the Sanggunian on or before December thirty-first (31st) of the year immediately succeeding the year in which the delinquencies were incurred, with a request for assistance in the enforcement of the remedies for collection provided in this Title. SECTION 70. Periods Within to Collect Real Property Taxes. The basic real property tax and any other tax levied under this Title shall be collected within five (5) years from the date they become due. No action for collection of the tax, whether administrative or judicial, shall be instituted after the expiration of such period. In case of fraud or intent to evade payment of the tax, such action may be instituted for the collection thereof within ten (10) years from the discovery of such fraud or intent to evade payment. The period of prescription within which to collect shall be suspended for the time during which: (a) The City Treasurer is legally prevented from collecting the tax. (b) The owner of the property or the person having legal interest therein requests for re-investigation and executes a waiver in writing before the expiration of the period within which to collect; and (c) The owner of the property or the person having legal interest therein is out of the country or otherwise cannot be located. SECTION 71. Distribution of Proceeds. (a) The proceeds of the basic real property tax including interest thereon, and proceeds from use, lease, disposition, sale or redemption of property acquired at a public auction shall be distributed in accordance with the provisions of Title II, Book II of R.A. 7160. (b) The special education fund tax shall occur entirely with the City. (c) The additional tax on idle lands shall accrue equally to the City and Metro-Manila Authority in accordance with Section 274 thereof. SECTION 72. Applicability of Pertinent Laws. The applicable and pertinent provisions of Title II, Book II of R.A. 7160 in the administration and enforcement of real property taxation is herewith adopted and shall apply to all matters of real property taxation in their jurisdiction. TITLE III Tax on Business CHAPTER 11 Scope and Definitions SECTION 73. Scope. The City hereby levy taxes on all businesses that is within its authority to tax as enumerated in Chapter 2, Book II of R.A. 7160. SECTION 74. Definitions : 1) Agricultural Product includes the yield of the soil, such as corn, rice, wheat, rye, hay, coconuts, sugarcane, tobacco, root crops, vegetables, fruits, flowers, and their by-products; ordinary salt, all kinds of fish; poultry; and livestock and animal products, whether in their original form or not. The phrase " whether in their original form or not " refers to the transformation of said products by the farmer, fisherman, producer or owner through the application of processes to preserve or otherwise to prepare said products for the market such as freezing, drying, salting, smoking or stripping for purposes of preserving or otherwise preparing said products for the market. To be considered an " agricultural product ",whether in its original form or not, its transformation must have been undertaken by the farmer, fisherman, producer or owner. Agricultural products ,as defined, include those that have undergone not only simple but even sophisticate processes employing advanced technological means in packaging; like dressed chicken or ground coffee in plastic bags or styropor or other packaging materials intended to process and prepare the products for the market. The term " by-products " shall mean those materials which in the cultivation or processing of an article remain over, and which are still of value and marketable, like copra cake from copra or molasses from sugar cane. 2) Amusement is a pleasurable diversion and entertainment. It is synonymous to relaxation, avocation, pastime, or fun; 3) Amusement Device refers to machines or apparatuses for visual entertainment, games of skill or similar amusements. 4) Amusement Places include theaters, cinemas, concert halls, circuses and other places of amusement where one seeks admission to entertain oneself by seeing or viewing the show or performance; 5) Bar includes any place where intoxicating and fermented liquors or malt are sold, even without food, where services of hired hostesses and/or waitresses are employed; and where customers may dance to music not rendered by a regular dance orchestra or musicians hired for the purpose; otherwise the place shall be classified as a dance hall or night or day club. A cocktail lounge, beer garden, or pub house is considered a bar even if there are no hostesses or waitresses to entertain customers. 6) Business means trade or commercial activity regularly engaged in as a means of livelihood or with a view to profit; 7) Banks and other Financial Institutions include non-bank financial intermediaries, lending investors, finance and investment companies, pawnshops, money shops, insurance companies, stock markets, stock brokers and dealers in securities and foreign exchange, as defined under applicable law, or rules and regulations thereunder; 8) Calling means one's regular business, trade, profession, vocation or employment which does not require the passing of an appropriate government board or bar examination, such as professional actors and actresses, hostesses, masseurs, commercial stewards and stewardesses. etc. 9) Capital Investment is the capital which a person employs in any undertaking, or which he contributes to the capital of a partnership, corporation, or any other juridical entity or association in a particular taxing jurisdiction; 10) Carinderia refers to any public eating place where foods already cooked are served at a price. 11) Charges refers to pecuniary liability, as rents or fees against persons or property; 12) Contractor includes persons, natural or juridical, not subject to professional tax under Article 229 of this Rule, whose activity consists essentially of the sale of all kinds of services for a fee, regardless of whether or not the performance of the service calls for the exercise or use of the physical or mental faculties of such contractor or his employees. As used in this Title, the term contractor shall include general engineering, general building and specialty contractors as defined under applicable laws; filling, demolition and salvage works contractors; proprietors or operators of mine drilling apparatus; proprietors or operators of dockyards; persons engaged in the operators of smelting plants; engraving, planting, and plastic lamination establishments; proprietors or operators of establishments for repairing, repainting, upholstering, washing or greasing of vehicles, heavy equipment, vulcanizing, recapping and battery charging; proprietors or operators of furniture shops and establishments for planning of surfacing and recutting of lumber, and sawmills under contract to saw or cut logs belonging to other; proprietors or operators of dry-cleaning or dyeing establishments, steam laundries, and laundries using washing machines; proprietors or owners of shops for the repair of any kind of mechanical and electrical devices, instruments, apparatus, or furniture and shoe repairing by machine or any mechanical contrivance; proprietors or operators of establishments or lots for parking purposes; proprietors or operators of tailor shops, dress shops, milliners and hatters, beauty parlors, barbershops, massage clinics, sauna, Turkish and Swedish baths, slenderizing and body building saloons and similar establishments; photographic studios; funeral parlors; proprietors or operators of hotels, motels, and lodging houses; proprietors or operators of arrastre and stevedoring, warehousing, or forwarding establishment, master plumbers, smiths, and house or sign painters; printers, bookbinders, lithographers; publishers except those engaged in the publication or printing of any newspaper, magazine, review or bulletin which appears at regular intervals with fixed prices for subscription and sale and which is not devoted principally to the publication of advertisements; business agents, private detective or watchman agencies, commercial and immigration brokers, and cinematographic film owners, lessors and distributors, medical and dental clinics. 13) Corporation includes partnerships, no matter how created or organized, joint stock companies, joint accounts (cuentas en participacion), associations or insurance companies but does not include general professional partnerships and a joint venture or consortium formed for the purpose of undertaking construction projects or engaging in petroleum, coal, geothermal, and other energy operations or consortium agreement under a service contract with the government. General professional partnerships are partnerships formed by persons for the sole purpose of exercising their common profession, no part of the income of which is derived from engaging in any trade or business. The term " resident foreign " when applied to a corporation, means a foreign corporation not otherwise organized under the laws of the Philippines, but engaged in trade or business within the Philippines; 14) Countryside and Barangay Business Enterprise refer to any business entity, association, or cooperative registered under the provision of R.A. 6810, otherwise known as Magna Carta For Countryside and Barangay Business Enterprise (Kalakalan 20); 15) Dealer means one whose business is to buy and sell merchandise, goods and chattels as a merchant. He stands immediately between the producer or manufacturer and the consumer and depends for his profit not upon the labor he bestows upon his commodities but upon the skill and foresight with which he watches the market; 16) Fee means a charge fixed by law or ordinance for the regulation or inspection of a business or activity. It shall also include charges fixed by law or agency for the services of a public officer in the discharge of his official duties; 17) 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; 18) Gross Sales or Receipts include the total amount of money or its equivalent representing the contract price, compensation or service fee, including the amount charged or materials supplied with the services and deposits or advance payments actually or constructively received during the taxable quarter for the services performed or to be performed for another person excluding discounts if determinable at the time of sales, sales return, excise tax, and value added tax (VAT); 19) Levy means an imposition or collection of an assessment, tax, tribute or fine. 20) Manufacturer includes every person who, by physical or chemical process, alters the exterior texture or from inner substance of any raw material or manufactured or partially manufactured product in such manner as to prepare it for special use or uses to which it could not have been put in its original condition, or who by any such process, alters the quality of any such raw material or manufactured or partially manufactured products so as to reduce it to marketable shape or prepare it for any of the use of industry, or who by any such process, combines any such raw material or manufactured or partially manufactured products with other materials or products of the same or of different kinds and in such manner that the finished products of such process or manufacture can be put to a special use or uses to which such raw material or manufactured or partially manufactured in their original condition could not have been put and who in addition, alters such raw material or manufactured or partially manufactured products, or combines the same to produce such finished products for the purpose of their sale or distribution to others and not for his use or consumption; 21) Marginal Farmer or Fisherman refer to individual engaged in subsistence farming or fishing which limited to the sale, barter or exchange of agricultural or marine products produced by himself and his immediate family, and whose annual net income from farming or fishing does not exceed Fifty Thousand Pesos (P50,000.00) or the poverty line established by NEDA for the particular region or locality, whichever is higher; 22) Motor Vehicle means any vehicle propelled by any power other than muscular power using the public roads, but excluding road rollers, trolley cars, street-sweepers sprinklers, lawn mowers, bulldozers, graders, fork-lifts, amphibian trucks, and tractors, trailers, and traction engines of all kinds used exclusively for agricultural purposes; 23) City Waters include not only streams, lakes, and tidal waters within the City, not being the subject of private ownership and not comprised within the national parks, public forest, timber lands, forest reserves or fishery reserves, but also marine waters included between two lines drawn perpendicularly to the general coastline from points where the boundary lines of the city touch the sea at low and third line parallel with the general coastline and fifteen (15) kilometers from it. Where two (2) Cities are so situated on the opposite shores that there is less than fifteen (15) kilometers of marine waters between them, the third line shall be equally distant from opposite shores of the respective Cities or Municipalities; 24) Night or Day Club includes any place frequented at nighttime or daytime, as the case may be patrons are served food or drinks and are allowed to dance with their partners or with professional hostesses furnished by the management. 25) Occupation means one's regular business or employment, of an activity which principally takes up one's time, thought and energies. It includes any calling, business, trade, profession or vocation. 26) Operator includes the owner, manager, administrator, or any other person who operates or is responsible for the operation of a business establishments or undertaking; 27) Peddler means any person who, either for himself or on commission, travels from place to place and sell his goods or offers to sell and deliver the same. Whether a peddler is a wholesale peddler or retail of a particular commodity shall be determined from the definition of wholesale dealer or retail dealer as provided in this Rule; 28) Persons means every natural or juridical being, susceptible of rights and obligations or of being the subject of legal relations; 29) Privately-Owned Public Market means those market establishments including shopping centers funded and operated by private persons, natural or juridical, under government permit. 30) Producer means essentially the same as a "manufacturer",except that it is more commonly used to denote a person who raises agricultural crops and puts them in a marketable condition. 31) Real Estate Broker includes any person, other than a real estate salesman as hereinafter defined, who for another, and for a compensation or in the expectation or promise of receiving compensation; a) Sells or offers for sale, buys or offers to buy, lists, or solicits for prospective purchasers, or negotiates the purchaser, sale or exchange of real estate or interest therein; b) or negotiate loans on real estate; c) or leases or offers to lease or negotiates the sale, purchase or exchange of a lease, or rents or places for rent or collects rents from real estate or improvements thereon; d) or shall be employed by or on behalf of the owner or owners of lots parcels of real estate at a stated salary, on commission, or otherwise to sell such real estate or any part thereof in lots or parcels. " Real estate salesman " means any natural person regularly employed by a real estate broker to perform in behalf of such broker any or all of the functions of a real estate broker. One act of a character embraced within the above definition shall constitute the person performing or attempting to perform the same real estate broker, the foregoing definitions do not include a person who shall directly perform any of the acts aforesaid with reference to his own property, where such acts are performed in the regular course of or as an incident to the management of such property; nor shall they apply to persons acting pursuant to a duly executed power-of-attorney from the owner authorizing final consumption by a performance of a contract conveying real estate by sale, mortgage or lease; nor shall they apply to any receiver, trustee or assigned in bankruptcy or insolvency or to any person acting pursuant to the order of any court; nor to a trustee selling under a deed of trust. 32) Real Estate Dealer includes any person engaged in the business of buying, selling, exchanging, leasing, or renting property as principal and holding himself out as a full or part-time dealer in real estate or as an owner of rental property or properties rented or offered for rent for an aggregate amount of One Thousand (P1,000.00) Pesos or more a year. Any person shall be considered as engaged in business as real estate dealer by the mere fact that he is the owner or sub-lessor of property rented or offered for rent for an aggregate amount of One Thousand (P1,000.00) Pesos or more a year. An owner of sugar lands subject to tax under Commonwealth Act No. 567 shall not be considered a real estate dealer under this definition. 33) Rental means the value of the consideration, whether in money or otherwise, given for the enjoyment or use of a thing. 34) Residents refer to the 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 where they have their legal residence or principal place of business or where they conduct their principal business or occupation; 35) Restaurant is any establishment offering to the public regular and special meals or menu, cooked foods and short orders. This term includes caterers. 36) Retail means a sale where the purchaser buys the commodity for his own consumption, irrespective of the quantity of the commodity sold; 37) Services means the duties, works or functions performed or discharged by a government officer, or by a private person contracted by the government or the case may be. 38) Shopping Center means a building, establishment, or a place, or parts thereof, leased to several different persons but not less than ten (10) persons to be used principally by them, separately for selling assorted, non-perishable and dry goods merchandise or articles, including refrigerated goods. 39) Tax means an enforced contribution, usually monetary in form, levied by the law-making body on persons or property subject to its jurisdiction for the precise purpose of supporting governmental needs. 40) Vessel includes every type of boat, craft, or other artificial contrivance used, or capable of being used, as a means of transportation on water; 41) Wharfage means a fee assessed against the cargo of a vessel engaged in foreign or domestic trade based on quantity, weight, or measure received and/or discharged by vessel; and 42) Wholesale means a sale where the purchaser buys or imports the commodities for resale to persons other than the end user. CHAPTER 12 Graduated Tax on Business SECTION 75. Imposition of Tax These is hereby imposed on the following persons, natural or juridical, who establish, operate, conduct or maintain their respective businesses within the City of Kalookan, a graduated business tax in the amounts hereafter prescribed; a) On manufacturers, assemblers, repackers, processors, brewers, distillers, rectifiers, and compounders of liquors, distilled spirits, and wines or manufacturers of any article of commerce of whatever kind or nature, in accordance with the following schedule: Gross Sales/Receipts for the Amount of Tax Preceding Calendar Year: Per Annum Less than P 10,000.00 P248.00 P10,000 or more but less than 15,000.00 330.00 15,000 or more but less than 20,000.00 451.00 20,000 or more but less than 30,000.00 660.00 30,000 or more but less than 40,000.00 990.00 40,000 or more but less than 50,000.00 1,238.00 50,000 or more but less than 75,000.00 1,980.00 75,000 or more but less than 100,000.00 2,475.00 100,000 or more but less than 150,000.00 3,300.00 150,000 or more but less than 200,000.00 4,125.00 200,000 or more but less than 300,000.00 5,775.00 300,000 or more but less than 500,000.00 8,250.00 500,000 or more but less than 750,000.00 12,375.00 750,000 or more but less than 1,000,000.00 16,500.00 1,000,000 or more but less than 2,000,000.00 20,625.00 2,000,000 or more but less than 3,000,000.00 24,750.00 3,000,000 or more but less than 4,000,000.00 29,700.00 4,000,000 or more but less than 5,000,000.00 35,000.00 5,000,000 or more but less than 6,000,000.00 37,020.00 6,000,000 or more but less than 7,000,000.00 43,190.00 7,000,000 or more but less than 8,000,000.00 46,800.00 8,000,000 or more but less than 9,000,000.00 52,650.00 9,000,000 or more but less than 10,000,000.00 54,600.00 10,000,000 or more but less than 11,000,000.00 56,500.00 11,000,000 or more but less than 12,000,000.00 58,500.00 12,000,000 or more but less than 13,000,000.00 60,450.00 13,000,000 or more but less than 14,000,000.00 62,400.00 14,000,000 or more but less than 15,000,000.00 64,350.00 15,000,000 or more but less than 16,000,000.00 66,300.00 16,000,000 or more but less than 17,000,000.00 68,250.00 17,000,000 or more but less than 18,000,000.00 70,200.00 18,000,000 or more but less than 19,000,000.00 72,800.00 19,000,000 up to 20,000,000.00 75,400.00 For every One Million Pesos (P1,000,000.00) or fraction thereof in excess of Twenty Million Pesos (P20,000,000.00) but less than Fifty Million Pesos (P50,000,000.00),an additional Twenty Five (25%) Percent of One Percent (1%) to the tax at Twenty Million (P20,000,000.00) gross receipts; For every One Million Pesos (P1,000,000.00) or fraction thereof in excess of Fifty Million Pesos (P50,000,000.00) but less than One Hundred Million Pesos (P100,000,000.00) an additional Twenty (20%) Percent of One (1%) Percent to the tax at Fifty Million Pesos (P50,000,000.00) gross receipts; The preceding rates shall apply only to amount of domestic sales of manufacturers, assemblers, repackers, processors, brewers, distillers, rectifiers and compounders of liquors, distilled spirits, and wines or manufacturers of any article of commerce of whatever kind or nature other than those enumerated in paragraph (c) of this Section. b) On wholesalers, distributors, or dealers in any article of commerce of whether kind or nature in accordance with the following schedules: Gross Sales/Receipts for the Amount of Tax Preceding Calendar Year: Per Annum Less than P 1,000.00 P27.00 P1,000 or more but less than 2,000.00 49.00 2,000 or more but less than 3,000.00 75.00 3,000 or more but less than 4,000.00 108.00 4,000 or more but less than 5,000.00 150.00 5,000 or more but less than 6,000.00 182.00 6,000 or more but less than 7,000.00 215.00 7,000 or more but less than 8,000.00 248.00 8,000 or more but less than 10,000.00 281.00 10,000 or more but less than 15,000.00 330.00 15,000 or more but less than 20,000.00 413.00 20,000 or more but less than 30,000.00 495.00 30,000 or more but less than 40,000.00 660.00 40,000 or more but less than 50,000.00 990.00 50,000 or more but less than 75,000.00 2,485.00 75,000 or more but less than 100,000.00 2,980.00 100,000 or more but less than 150,000.00 2,805.00 150,000 or more but less than 200,000.00 3,630.00 200,000 or more but less than 300,000.00 4,950.00 300,000 or more but less than 500,000.00 6,600.00 500,000 or more but less than 750,000.00 9,900.00 750,000 or more but less than 1,000,000.00 13,200.00 1,000,000 up to 2,000,000.00 15,000.00 In excess of Two Million Pesos (P2,000,000.00) up to Ten Million Pesos (P10,000,000.00),for every One Hundred Thousand Pesos (P100,000.00) or fraction thereof, an additional tax at the rate of thirty percent (30%) of one (1%) percent. In excess of Ten Million Pesos (P10,000,000.00) up to Twenty Million Pesos (P20,000,000.00),for every One Hundred Thousand Pesos (P100,000.00) or fraction thereof, an additional tax at the rate of twenty five percent (25%) of one (1%) percent. In excess of Twenty Million Pesos (P20,000,000.00) or more, for every One Hundred Thousand Pesos (P100,000.00) or fraction thereof, an additional tax at the rate of twenty percent (20%) of one (1%) percent. (As amended ...) The business enumerated in paragraph (a) above shall no longer be subject to the tax on wholesalers, distributors, or dealers provided in this Section. c) On exporters, and on manufacturers, millers, producers, wholesalers, distributors, dealers or retailers of essential commodities enumerated hereunder at a rate of one-half (1/2) of the rates prescribed in paragraphs (a),(b) and (d) of this Section; (1) Rice and corn; (2) Wheat or cassava flour, meat, dairy products, locally manufactured, processed or preserved food, sugar, salt and other agricultural, marine, and fresh water products, whether in their original state or not; (3) Cooking oil and gas; (4) Laundry soap, detergents, and medicine; (5) Agricultural implements, equipment and post-harvest facilities, fertilizers, pesticides, insecticides, herbicides, and other farm inputs; (6) Poultry feeds, and other animal feeds; (7) School supplies; and (8) Cement. For purpose of this Section, the term exporters shall refer to those who are principally engaged in the business of exporting goods and merchandise, as well as manufacturers and producers whose goods or products are both sold domestically and abroad. The amount of export sales shall be excluded from the total sales and shall be subject to the rates of one half (1/2) of the rates prescribed under paragraphs (a),(b) and (d) of this Section. d) On contractors and other independent contractors, in accordance with the following schedule: Gross Sales/Receipts for the Amount of Tax Preceding Calendar Year: Per Annum Less than P 5,000.00 P42.00 P5,000 or more but less than P 10,000.00 93.00 10,000 or more but less than 15,000.00 157.00 15,000 or more but less than 20,000.00 248.00 20,000 or more but less than 30,000.00 413.00 30,000 or more but less than 40,000.00 578.00 40,000 or more but less than 50,000.00 825.00 50,000 or more but less than 75,000.00 1,320.00 75,000 or more but less than 100,000.00 1,980.00 100,000 or more but less than 150,000.00 2,970.00 150,000 or more but less than 200,000.00 3,960.00 200,000 or more but less than 250,000.00 5,445.00 250,000 or more but less than 300,000.00 6,930.00 300,000 or more but less than 400,000.00 9,240.00 400,000 or more but less than 500,000.00 12,375.00 500,000 or more but less than 750,000.00 14,438.00 750,000 or more but less than 1,000,000.00 16,500.00 1,000,000 or more but less than 2,000,000.00 22,500.00 2,000,000 or more - at a rate (not exceeding) one and one-eight percent (1 1/8%) e) On Retailers, Gross Sales/Receipts for the Amount of Tax Preceding Calendar Year: Per Annum P50,000 or more but less than P75,000.00 1,400.00 75,000 or more but less than 100,000.00 1,880.00 100,000 or more but less than 150,000.00 2,700.00 150,000 or more but less than 200,000.00 3,560.00 200,000 or more but less than 300,000.00 4,800.00 300,000 or more but less than 400,000.00 6,100.00 400,000 or more but less than 500,000.00 6,450.00 500,000 or more but less than 600,000.00 9,500.00 600,000 or more but less than 750,000.00 12,750.00 750,000 or more but less than 1,000,000.00 13,500.00 1,000,000 up to 2,000,000.00 14,250.00 In excess of P2,000,000.00 up to P15,000,000.00, for every P100,000.00 pesos or fraction thereof, an additional tax at a rate of twenty-five (25%) percent of one (1%) percent to the tax on P2,000,000.00 gross sales. More than P15,000,000.00 ,for every P100,000.00 or fraction thereof, an additional tax at a rate of fifteen (15%) percent of one (1%) percent to tax on sales of P15,000,000.00. Barangays , shall have the exclusive power to levy taxes, as provided under R.A. 7160 on gross sales or receipts of the preceding calendar year Fifty Thousand Pesos (P50,000.00) or less. (As amended ...) f) Owners or operators of cafes, cafeterias, ice cream and other refreshment parlors, restaurants, soda fountain bars, carinderias and food caterers shall pay the tax in accordance with the following: With gross annual sales and/or receipts for the Tax preceding calendar year in the amount of : Per Annum Less than P 2,000.00 P 50.00 P2,000 or more but less than P3,750 94.00 3,750 or more but less than 4,500 113.00 4,500 or more but less than 6,125 154.00 6,125 or more but less than 7,250 182.00 7,250 or more but less than 8,750 219.00 8,750 or more but less than 10,000 257.00 10,275 or more but less than 12,000 304.00 13,125 or more but less than 16,750 350.00 16,750 or more but less than 18,250 456.00 18,250 or more but less than 20,625 516.00 20,625 or more but less than 23,375 585.00 23,375 or more but less than 27,000 675.00 27,000 or more but less than 20,000 750.00 30,000 or more but less than 33,000 825.00 33,000 or more but less than 35,000 897.00 35,000 or more but less than 40,000 1,016.00 40,000 or more but less than 45,000 1,138.00 45,000 or more but less than 50,000 1,240.00 50,000 or more but less than 75,000 1,445.00 75,000 or more but less than 100,000 1,650.00 100,000 or more but less than 200,000 2,000.00 200,000 or more at a rate of one and one-eight percent (1 1/8%) g) Owners or operators of bar, beer garden, cocktail lounge, day and night club, pub house, and sing-along or karaoke bars shall pay the tax in accordance with the following schedule: With gross annual sales and/or receipts for the Tax preceding calendar year in the amount of : Per Annum Less than P 10,000.00 P250.00 P10,000 or more but less than P30,000 750.00 30,000 or more but less than 50,000 1,250.00 50,000 or more but less than 75,000 1,875.50 75,000 or more but less than 100,000 2,500.00 100,000 or more but less than 150,000 3,750.00 150,000 or more but less than 200,000 5,000.00 200,000 or more but less than 300,000 7,500.00 300,000 or more but less than 400,000 10,000.00 400,000 or more but less than 500,000 12,500.00 500,000 or more but less than 650,000 16,250.00 650,000 or more but less than 700,000 20,000.00 800,000 or more but less than 1,000,000 25,000.00 1,000,000 or more but less than at a rate of two and a half percent (2 1/2%) Excess of more than P2,000,000.00 of gross receipts at a rate of two and two-thirds percent (2 2/3%),in addition to the tax at P2,000,000.00. (As amended ...) h) On banks and other financial institutions, at a rate (not exceeding) Seventeen (17%) percent of one (15%) percent on the gross receipts of the preceding calendar year derived from interest, commissions, and discounts from lending activities, income from financial leasing, dividends, rentals on property and profit from exchange or sale of property, insurance premium. (As amended ...) All other income and receipts of banks and financial institutions not otherwise enumerated above shall be excluded from the computation of taxes. Income from rental of real property shall be computed in accordance with paragraph (j),subparagraph (2). For newly started business, the tax shall be P500.00 in the current year. i) On peddlers engaged in the sale of any merchandise or article of commerce, at a rate not exceeding One Hundred Pesos (P100.00) per peddler annually. Delivery trucks, vans, or motor vehicles used by manufacturers, producers, wholesalers, dealers, or retailers enumerated in this Chapter shall be exempt from the peddlers' tax imposed in this Section. j) Real estate dealers shall pay the tax in accordance with the following schedule: Tax Per Annum 1. Subdivision operators, per square meter P1.00 The tax shall be based on the total area of the remaining lots titled in the name of the subdivision operator. 2. Lessors or sub-lessors of real estate including accessories, apartels, pension inns, apartments, condominia, house for lease, rooms spaces for rent shall pay the tax in accordance with the following schedule: Those with gross receipts for the Tax Per Annum preceding calendar year in the amount of : (Non-Res) (Resd'tial) Less than 1,000 Exempted Exempted P1,000 or more but less than P 4,000.00 40.00 4,000 or more but less than 10,000.00 100.00 37.50 10,000 or more but less than 20,000.00 300.00 93.75 20,000 or more but less than 30,000.00 600.00 282.00 30,000 or more but less than 40,000.00 850.00 800.00 40,000 or more but less than 50,000.00 1,000.00 938.00 50,000 or more but less than 75,000.00 1,250.00 1,175.00 75,000 or more but less than 100,000.00 1,500.00 1,400.00 100,000 or more but less than 125,000.00 1,750.00 1,650.00 125,000 or more but less than 150,000.00 2,000.00 1,875.00 150,000 or more but less than 200,000.00 2,550.00 2,345.00 200,000 or more but less than 300,000.00 3,550.00 3,280.00 300,000 or more but less than 400,000.00 4,575.00 4,220.00 400,000 or more but less than 500,000.00 5,650.00 5,155.00 500,000 or more but less than 600,000.00 6,725.00 6,095.00 600,000 or more but less than 700,000.00 7,820.00 7,030.00 700,000 or more but less than 800,000.00 9,900.00 7,970.00 800,000 or more but less than 900,000.00 10,950.00 8,870.00 900,000 or more but less than 1,000,000.00 11,700.00 9,770.00 Non-Residential Over P1,000,000.00 in gross receipts, an additional tax at a rate of one and one-tenth percent (1 1/10%) to the tax at One Million (P1,000,000.00) gross receipts. Residential Over P1,000,000.00 in gross receipts, an additional tax at a rate of (.0108) one and one eight-hundredths percent (1/.08%) to the tax at One Million (P1,000,000.00) gross receipts. For newly started business, the initial tax shall be at the rate of one hundred pesos (P100.00) for residential and two hundred pesos (P200.00) for non-residential. (As amended ...) 3) On private cemeteries/memorial parks dealers of real estate excluding subdivision operators and lessors of real estate; With gross annual sales and/or receipts for the Tax preceding calendar year in the amount of : Per Annum Less than P10,000 P375.00 P10,000 or more but less than P50,000.00 750.00 50,000 or more but less than 100,000.00 1,125.00 100,000 or more but less than 200,000.00 2,250.00 200,000 or more but less than 400,000.00 3,375.00 400,000 or more but less than 700,000.00 6,000.00 700,000 or more but less than 1,000,000.00 9,000.00 1,000,000 or more but less than 1,500,000.00 13,125.00 1,500,000 or more but less than 2,000,000.00 15,750.00 2,000,000 or more but less than 3,000,000.00 20,625.00 3,000,000 or more but less than 5,000,000.00 24,000.00 5,000,000 or more but less than 6,000,000.00 30,000.00 6,500,000 or more but less than 8,000,000.00 37,500.00 8,000,000 up to 10,000,000.00 47,250.00 For every P500,000 in excess of P10,000,000.00 2,000.00 For newly started business, the initial tax, shall be the minimum prescribed above. k) Owners or operators of privately-owned public markets and shopping centers shall pay the tax in accordance with the following schedule: Those with gross receipts for the Tax Per preceding calendar year in the amount of : Quarter Less than P5,000 277.00 P5,000 or more but less than P10,000.00 562.50 10,000 or more but less than 20,000.00 1,125.00 20,000 or more but less than 30,000.00 1,687.00 30,000 or more but less than 40,000.00 2,250.00 40,000 or more but less than 50,000.00 2,812.00 50,000 or more but less than 60,000.00 3,375.00 60,000 or more but less than 70,000.00 3,937.00 70,000 or more but less than 80,000.00 4,500.00 80,000 or more but less than 90,000.00 5,062.50 90,000 to P100,000 5,625.00 For every P1,000 in excess of P100,000.00 30.00 (As amended ...) For newly started privately-owned public markets, the tax shall be the minimum prescribed above. On owners or operators of amusement places not otherwise subject to the payment of amusement tax such as bowling alleys, billiard halls, pool, video game parlors, and similar amusement places not charging admission fees. (As amended ...) Gross Sales/Receipts for the Amount of Tax Preceding Calendar Year: Per Annum Less than P 1,000.00 P25.00 P1,000 or more but less than 2,000.00 50.00 2,000 or more but less than 3,000.00 75.00 3,000 or more but less than 4,000.00 100.00 4,000 or more but less than 5,000.00 125.00 5,000 or more but less than 6,000.00 150.00 6,000 or more but less than 7,000.00 175.00 7,000 or more but less than 8,000.00 200.00 8,000 or more but less than 10,000.00 250.00 10,000 or more but less than 15,000.00 375.00 15,000 or more but less than 20,000.00 500.00 20,000 or more but less than 30,000.00 750.00 30,000 or more but less than 40,000.00 1,000.00 40,000 or more but less than 50,000.00 1,250.00 50,000 or more but less than 75,000.00 1,875.00 75,000 or more but less than 100,000.00 2,500.00 100,000 or more but less than 150,000.00 3,750.00 150,000 or more but less than 200,000.00 5,000.00 200,000 or more but less than 300,000.00 7,500.00 300,000 or more but less than 500,000.00 12,500.00 500,000 or more but less than 750,000.00 18,750.00 750,000 or more but less than 1,000,000.00 25,000.00 1,000,000 or more but less than 2,000,000.00 40,000.00 2,000,000.00 or more at a rate of two (2%) percent m) Private schools, colleges and universities, and other schools otherwise provided in this Code; including private hospitals, shall pay the tax at a rate not exceeding .0025 (x .25%) based on the gross receipts for the preceding calendar year. CHAPTER 13 Special Provisions SECTION 76. Newly Operated Business For a newly started business falling under paragraphs (a),(b),(c),(d),(e),(f),(g),(h),(m) or (n) Chapter 75, the tax shall be fixed by the quarter. The initial tax for the quarter in which the business starts to operate shall be one-fourth (1/4) of one-tenth (1/10) of one (1%) percent of the capital investment, but in no case shall it be less than the minimum provided therefor by the pertinent schedule. However, in succeeding quarter or quarters, in case the business opens before the last quarter of the year, the tax shall be based on the gross sales/receipts for the preceding quarter at the rate of one-fourth (1/4) of the annual rates fixed in the pertinent schedule of paragraphs (a),(b),(c),(d),(e),(f),(g),(h),(m) or (n) as the case may be. In the succeeding years, regardless of when the business started to operate, the tax shall be based on the gross sales/receipts for the preceding calendar year, or any fraction thereof, as provided in the pertinent schedule. SECTION 77. Retirement of Business a) Any person, natural or juridical, subject to the tax on businesses under Section 75 of this Chapter 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 in this Section. Unless stated otherwise, assumption of the business by any new owner or manager or-registration of the same business under a new name will only be considered for record purposes in the course of the renewal of the permit or license to operate the business. The treasurer shall see to it that the payments of taxes of a business is not avoided by simulating the termination or thereof. For this purpose, the following procedural guidelines shall be strictly observed: 1) The 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 really no longer operating. If the inspector finds that the business is simply placed under a new name, manager and/or new owner, the treasurer shall recommend to the mayor 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 and charges imposed thereon; and 2) In the case of a new owner to whom the business was transferred by sale or other form of conveyance, said new owner shall be liable to pay the tax or fee for the transfer of the business to him under this Section prescribing such tax. b) If it is found that the retirement or termination of the business is legitimate, and the tax due therefrom be less than the tax due for the current year based on the gross sales or receipts, the difference in the amount of the tax shall be paid before the business is considered officially retired or terminated. c) The permit issued to a business retiring or terminating its operations shall be surrendered to the treasurer who shall forthwith cancel the same and record such cancellation in his book. SECTION 78. Related or Combined Business a) The conduct of operation of two or more related businesses provided in Section 75 of this Chapter by any one person, natural or juridical, shall require the issuance of a separate permit or license to each business. b) If a person conducts or operates two (2) or more related businesses which are subject to the same rate of imposition, the tax shall be computed on the basis of combined total gross sales or receipts of the said two (2) or more related businesses. c) If, however, the businesses operated by one person are governed by separate tax schedules or the rates of the taxes are different, the taxable gross sales or receipts of each business shall be reported independently and the tax thereon shall be computed on the basis of the appropriate schedule. d) Where a person operates any of the businesses mentioned in paragraphs (a),(b),(c),(d),(e),(f) ,or (g),(h),(m),(n) Chapter 75 together with any of the businesses for which fixed taxes are provided in this Chapter, the sale or receipts of the latter shall not be included in the sales or receipts of the former for the purpose of computing the taxes due under the paragraph concerned. SECTION 79. Situs of the Tax a) Definition of Terms : 1) Principal Office the head or main office of the business appearing in the pertinent documents submitted to the Securities and Exchange Commission (SEC),or the Department of Trade and Industry (DTI),or other appropriate agencies as the case may be. The municipality or city specifically mentioned in the articles of incorporation or official registration papers as being the official address of said principal office shall be considered as the situs thereof. In case there is a transfer or relocation of the principal office to another municipality or city, it shall be the duty of the owner, operator or manager of the business to give due notice of such transfer or relocation to the Mayor within fifteen (15) days after such transfer or relocation is effected. 2) Branch or Sales Office a fixed place in a locality which conducts operations of the business as an extension of the principal office. Offices used only as display areas of the products where no stocks or items are stored for sale, although orders for the products may be received thereat, are not branch or sales offices as herein contemplated. A warehouse which accepts orders and/or issues sales invoices independent of a branch with sales office shall be considered as a sales office. 3) Warehouse a building utilized for the storage of products for sale, and from which goods or merchandise are withdrawn for delivery to customers of dealers, or by persons acting in behalf of the business. A warehouse that does not accept orders and/or issue sales invoices as aforementioned shall not be considered a branch or sales office. 4) Plantation a tract of agricultural land planted to trees or seedlings whether fruit bearing or not, uniformly spaced or seeded by broadcast methods or normally arranged to allow highest production. For purposes of this Article, inland fishing ground shall be considered as plantation. 5) Experimental Farms agricultural lands utilized by a business or corporation to conduct studies, tests, researches or experiments involving agricultural, agri-business, marine or aquatic, livestock, poultry, dairy and other similar products for the purpose of improving the quality and quantity of goods or products. (b) Sales Allocation : 1. All sales made by a branch or sales office or warehouse located in the City shall be taxable herein. 2. In case the principal office and the factory are located in this City, all sales recorded in the principal office and those in other localities where there is no branch or sales office or warehouses shall be recorded in the principal office and taxable by the City. 3. (i) If the principal office is located in the City and the factory, project office, plant or plantation, is located in another locality, thirty (30%) percent of the sales recorded in the principal office shall be taxable in the City of Kalookan. (ii) If the factory, project office, plant or plantation, is located in this City and the principal office is located in another locality, seventy (70%) percent of the sales recorded in the principal office shall be taxable herein. This sales allocation in (i) and (ii) above shall not apply to experimental farms. (iii) If the plantation is located in the City, and the factory is located in another locality, forty (40%) percent of the seventy (70%) percent sales determined in paragraph 3(ii) of this Section, shall be taxable herein. On the other hand, if the factory is located in the City, and the plantation is located in another locality, sixty (60%) percent of the seventy (70%) percent sales determined in paragraph 3(ii) above shall be taxable herein. (iv) If the factory, project office, plant or plantation is located in the City, and the other factories, project offices, plants or plantations are located in other localities, this City shall tax the sales in proportion to the volume of production in the factory, project office, plant or plantation located herein during the tax period. 4. All sales made by the factory, project office, plant located in the City, shall be recorded in the branch or sales office which is similarly located herein, and shall be taxable by this City. In case there is no branch or sales office or warehouse in this City, but the principal office shall be taxable by this City along with the sales recorded in the principal office. 5. In the case of manufacturers or producers which engage the services of an independent contractor to produce or manufacture some of their products, the foregoing rules on situs of taxation shall apply. However, the factory or plant and warehouse of the contractor utilized for the production and storage of the manufacturers products shall be considered as the factory or plant and warehouse of the manufacturers. 6. (i) All route sales made in this City where a manufacturer, producer, wholesaler, maintains a branch or sales office or warehouse shall be recorded in the branch or sales office or warehouse and shall be taxable herein. (ii) This City shall tax the sales of the products withdrawn by route trucks from the branch, sales office or warehouse located herein but sold in another locality. CHAPTER 14 Fixed Tax on Business SECTION 80. Imposition of Tax There is hereby imposed, as herein below specific, taxes on the following business in the City. a) On owners or operators of amusement/vending devices: 1. Each jukebox machine P250.00 2. Each machine or apparatus for visual entertainment 150.00 3. Each apparatus for weighing person 90.00 4. Each machine for dispensing or vending softdrinks and other articles 350.00 5. Each machine or apparatus for printing letters or numbers 90.00 6. Each similar device for vending games of skill or amusement 150.00 7. For each coin or token operated amusement machine or apparatus 450.00 8. Circuses, carnivals, and the like per day: For the first ten (10) days 450.00 For each day thereafter 50.00 9. Side shows, per booth: For the first ten (10) days 150.00 for each day thereafter 50.00 10. Merry-go-rounds, roller coasters, ferris wheels, swings, shooting galleries or similar contrivances, per contrivances: For the first ten (10) days 400.00 For each day thereafter 50.00 11. Posting and security guards 100/guard b) Cold Storage and refrigeration cases: 1. Refrigeration or cold storage unit: With total cold storage capacity: Not exceeding 5 cu.m. P225.00 Over 5 to 15 cu.m. 337.50 Over 15 tol 25 cu.m. 562.50 Over 25 to 35 cu.m. 1,125.00 Over 35 to 50 cu.m. 1,687.50 Over 50 cu. m. 2,250.00 2. Refrigeration cases: Less than 5 cu.m. 15.00 Over 5 cu.m. 30.00 c) Nursery, vocational and other schools not regulated by the Department of Education, Culture and Sports: With 5 or less students P150.00 Over 5 but not more than 20 students 300.00 Over 20 students 600.00 d) Dancing schools/Driving Schools/Speed reading/EDP/Judo Karate, etc.: 1. With 100 or more students P1,000.00 2. With 50 to 99 students 800.00 3. With 25 to 49 students 500.00 4. With less than 25 students 350.00 e) Car exchange on consignment basis only: For an enclosure of 500 sq. m. or less P225.00 For an enclosure of more than 500 sq. m. 300.00 If car exchange are being operated on a buying and selling basis, they are covered by the graduated business tax on retailers, independent wholesalers and distributors, under Section 75. f) Storage of flammable, combustible or explosive substance: a) Flammable liquids Flammable liquids with flash point at 20 F or below, such as gasoline and other carbon besolphide, naphtha, benzol, allodin and acetone: Tax per Annum Over 5 to 25 gals. P15.00 Over 25 to 50 gals. 40.00 Over 50 to 100 gals. 80.00 Over 100 to 500 gals. 160.00 Over 500 to 1,000 gals. 240.00 Over 1,000 to 1,500 gals. 320.00 Over 1,500 to 2,000 gals. 400.00 Over 2,000 to 2,500 gals. 480.00 Over 2,500 to 3,000 gals. 640.00 Over 3,000 to 3,500 gals. 800.00 Over 3,500 to 4,000 gals. 960.00 Over 4,000 to 8,000 gals. 1,200.00 Over 8,000 to 10,000 gals. 1,600.00 Over 10,000 to 50,000 gals. 2,400.00 Over 50,000 to 200,000 gals. 3,600.00 Over 200,000 to 500,000 gals. 4,800.00 Over 500,000 to 1,500,000 gals. 6,400.00 Over 1,500,000 gals. 8,000.00 Flammable liquids with flash point at above 20 F and below 70 F such as alcohol, amyl-acetate, tuluol, ethyl acetate: Over 5 to 25 gals. P30.00 Over 25 to 50 gals. 40.00 Over 50 to 100 gals. 60.00 Over 100 to 500 gals. 100.00 Over 500 to 1,000 gals. 160.00 Over 1,000 to 5,000 gals. 400.00 Over 5,000 to 25,000 gals. 800.00 Over 25,000 to 50,000 gals. 1,600.00 Over 50,000 gals. 2,000.00 Flammable liquids with flash point at 70 F to 200 F such as turpentine, thinner, prepared paints, diesel oil, fuel oil, kerosene, varnish, cleansing solvent, polishing liquids: Over 5 to 25 gals. P15.00 Over 25 to 50 gals. 24.00 Over 50 to 1,000 gals. 40.00 Over 100 to 1,000 gals. 100.00 Over 1,000 to 5,000 gals. 200.00 Over 5,000 to 10,000 gals. 400.00 Over 10,000 to 50,000 gals. 600.00 Over 50,000 to 100,000 gals. 1,000.00 Over 100,000 to 500,000 gals. 1,600.00 Over 500,000 to 900,000 gals. 3,000.00 Over 900,000 gallons 4,000.00 Flammable liquids with flash point of over 200 F when subject to spontaneous ignition or is artificially heated to a temperature equal or higher than its flash point such as petroleum oil, crude oil, others: Over 5 to 25 gals. P15.00 Over 25 to 50 gals. 24.00 Over 50 to 100 gals. 40.00 Over 100 to 500 gals. 120.00 Over 500 to 1,000 gals. 240.00 Over 1,000 to 20,000 gals. 400.00 Over 20,000 gallons 600.00 b) Flammable gases Acetylene, hydrogen, coal gas, and other flammables in gaseous form, except liquefied petroleum gas and other compressed gases: Over 15 to 25 kg. P20.00 Over 25 to 100 kg. 40.00 Over 100 to 500 kg. 120.00 Over 500 to 2,000 kg. 240.00 Over 2,000 to 10,000 kg. 600.00 Over 10,000 to 50,000 kg. 1,200.00 Over 50,000 to 100,000 kg. 1,800.00 Over 100,000 kg. 3,600.00 c) Combustible solids: I. Calcium Carbide: Over 10 but not more than 20 kg. P45.00 Over 20 but not more than 50 kg. 60.00 Over 50 but not more than 500 kg. 120.00 Over 500 but not more than 1,000 kg. 180.00 Over 1,000 but not more than 5,000 kg. 240.00 Over 5,000 but not more than 10,000 kg. 300.00 Over 10,000 but not more than 50,000 kg. 450.00 Over 50,000 kg. 600.00 II. Pyrolyxin: Over 10 to 50 kg. P40.00 Over 50 to 200 kg. 80.00 Over 200 to 500 kg. 160.00 Over 500 to 1,000 kg. 300.00 Over 1,000 to 3,000 kg. 600.00 Over 3,000 to 10,000 kg. 1,000.00 Over 10,000 kg. 2.000.00 III. Matches: Over 25 to 100 kg. P40.00 Over 100 to 500 kg. 200.00 Over 500 to 1,000 kg. 400.00 Over 1,000 to 5,000 kg. 800.00 Over 5,000 kg. 1,200.00 IV. Nitrate, phosphorous, bromine, sodium, picric acid, and other hazardous, explosive, corrosive, oxidizing and lachrymatory properties: Over 5 to 25 kg. P40.00 Over 25 to 100 kg. 60.00 Over 100 to 500 kg. 150.00 Over 500 to 1,000 kg. 300.00 Over 1,000 to 5,000 kg. 450.00 Over 5,000 kg. 600.00 V. Shredded combustible materials such as wood shavings (kusot),waste (estopa), sisal, oakum, and other similar combustible shaving and fine materials: Over 9 to 100 cu. ft. P40.00 Over 100 to 500 cu. ft. 120.00 Over 500 to 1,000 cu.ft. 180.00 Over 1,000 to 2,500 cu. ft. 300.00 Over 2,500 cu. ft. 450.00 VI. Tar, resin, waxes, copra, rubber, coal, bituminous coal and similar combustible materials: Over 50 to 100 kg. P45.00 Over 100 to 1,000 kg. 90.00 Over 1,000 to 5,000 kg. 180.00 Over 5,000 kg. 300.00 m) Tax on Lumberyards: With an area of 500 sq. m. or less P1,000.00 Over 500 sq. m. to 1,000 sq. m. 1,500.00 Over 1,000 sq. m. 2,500.00 CHAPTER 15 Administrative Provisions SECTION 81. Payment of Tax The tax shall be paid to the City Treasurer or his duly authorized deputies before any business specified can be lawfully begun and pursued and said tax shall be reckoned from the beginning of the calendar quarter, when the business is abandoned, the tax shall not be exacted for a longer period than the end of the calendar quarter. The tax is payable for every line of business. One line of business or activity does not become exempt by the mere fact that it is conducted with some other business or activity for which the tax has already been paid. SECTION 82. Requirements a) Any person who shall establish or operate any business, trade or activity within the City of Kalookan, shall first obtain the necessary permit from the City Mayor or his duly authorized deputies and shall pay the corresponding business tax imposed in this Title. b) Posting of official receipts Every person issued an official receipt for the conduct of a business or undertaking shall keep the same conspicuously posted in plain view at the place where the business or undertaking is conducted. If he has no fixed place of business or office, he shall keep the official receipt or copy thereof in his person. c) Transfer of business Any business for which the tax has been paid may be transferred are continued in any other place within the territorial limits of each city or municipality without the payment of an additional tax during the period for which payment of the tax has been made. d) Death of licensee When any individual paying a business tax dies and the business is continued by a person interested in his estate, no additional payment shall be required for the residue of the term for which the tax was paid. e) Issuance of sales invoices or receipts All persons subject to the business tax shall prepare and issue sales or commercial invoices or receipts in accordance with the requirements of the bureau of internal revenue. f) Submission of sworn statement Any person engaged in a business subject to the graduated business tax based on gross sales and/or receipts shall within the first twenty (20) days of January of each year or of every quarter submit a sworn statement of his gross sales and/or receipts for the preceding calendar year or quarter in such manner and form as may be prescribed by the City Treasurer or its authorized deputies. If the business or undertaking is terminated, the official receipt issued for the payment of the business tax therefore shall be submitted to the City Treasurer together with a sworn statement of the gross sales and/or receipts for the current year, within twenty (20) days following the closure. Any tax due shall first be paid before any business or undertaking can be considered terminated. TITLE IV Miscellaneous Taxes CHAPTER 16 Professional Tax SECTION 83. Imposition of Tax There is hereby imposed an annual professional tax on all persons engaged in the exercise or practice of their profession or calling within the City. Rate per annum (a) Actuaries, architects, certified public accountants, commercial aviators, customs brokers, dentists, electrical engineers, civil engineers, chemical engineers, mechanical engineers, mining engineers, marine chief engineers, insurance agents and sub-agents, interior decorators, lawyers, licensed ship-masters, marine surveyors, medical practitioners, medical technologists, opticians, optometrists, pharmacists, registered master plumbers, registered electricians, veterinarians, mechanical plant engineers, junior mechanical engineers or certified plant mechanics, agricultural engineers, geodetic engineers, electronics or communication engineers, chief motor engineers, naval architects, sugar technologists, real estate brokers, stock brokers, sanitary engineers, master mariners P300.00 b) Chief mates, insurance adjusters, land surveyors, pelotaris, foresters and geologists, midwives, chemists, associate and assistant electrical engineers, marine officers, other than license shipmasters, chiropodists, dietitians, morticians, marine second engineers registered nurses, statisticians P150.00 PROVIDED, that professionals exclusively employed in the government shall be exempt from the payment of this tax . SECTION 84. Payment of Tax Every person legally authorized to practice his profession or calling shall pay the tax to the Treasurer or his duly authorized deputies if he practices his profession or pursues his calling or maintains his principal office in the City: Provided, that such person who has paid the corresponding occupation tax herein fixed shall be entitled to practice his profession or calling within the City and in all parts of the Philippines without being subject to any other national or local tax, license or fee of whatever nature, for the practice of such profession or calling pursuant to Section 139 of R.A. 7160. Any individual or corporation employing a person subject to tax under this section shall require payment by that person of the tax before employment and annually thereafter. SECTION 85. Time of Payment The occupation tax shall be payable annually, on or before the thirty-first day of January. Any person first beginning to exercise an occupation or calling after the month of January must, however, pay the full tax before engaging therein. One line of occupation or calling does not become exempt by being conducted with some other occupation or calling for which the tax has been paid. Professionals exclusively employed in the government shall be exempt from the payment of this tax. SECTION 86. Requirements Any person subject to the occupation tax shall write or print in deeds, receipts, prescriptions, reports, books or accounts, plans and designs, surveys, and maps, and similar documents, as the case may be, the number of the official receipt issued to him. Every individual, association, partnership and corporation, shall prepare and submit a certified list of professionals, under their employ to the City Treasurer where their principal office is located on or before the last day of March of every year. Such list of professionals shall invariably include the following information: (a) Name of Professional (b) Profession (c) Amount of Tax Paid (d) Date and Number of Official Receipt (e) Year Covered (f) Place of Payment SECTION 87. Administrative Penalty Failure to submit the certified list required in the preceding Section, shall subject the person thereof to a penalty of One Hundred Pesos (P100.00) for every month of delay or fraction thereof. CHAPTER 17 Tax on Delivery Trucks or Vans SECTION 88. Imposition of Tax There is hereby imposed on the following persons an annual fixed tax per truck or van as follows: a) Manufacturers or producers of, dealers in, distilled spirits, fermented liquors, soft drinks, cigars and cigarettes, delivering or distributing their products to sales outlets, or selling to consumers, whether directly or indirectly within the City, per truck or van P500.00 b) Manufacturers or producers of, or dealers in, products other than the above commodities delivering or distributing such commodities to sales outlets or selling to consumers, whether directly, within the City, per truck or van P300.00 The manufacturers, producers, and dealers referred to in the foregoing paragraphs shall be exempt from the tax on peddlers prescribed in the preceding Section. SECTION 89. Payment to Taxes The taxes prescribed in this Section shall be paid to the City Treasurer or its duly authorized deputies on or before the twentieth day of January each year. In the case of new peddlers, and delivery vans or trucks entering into or used in the business after January 31, the applicable tax shall be prorated by the quarter. Upon application and payment of the tax on delivery truck or van, a sticker, supplied by the City, shall be issued, to be displayed conspicuously at the windshield of the vehicle. CHAPTER 18 Tax on Printing and Publication of Business SECTION 90. Imposition of Tax There is hereby imposed on any person engaged in the business of printing and/or publication of: a) Any newspaper, magazine, review, or bulletin except those appearing at regular intervals, with fixed prices for subscription and sale which is not published primarily for the purpose of publishing advertisements; and b) Books, cards, posters, leaflets, handbills, certificates receipts, pamphlets and others of similar nature, the following rates based on the annual gross receipts for the preceding calendar year; When the business is located within the City 3/4 of 1% In the case of newly started business, the tax rate shall be as follows: Printer P250.00 Publisher 150.00 Both printer and publisher 450.00 SECTION 91. Exemption from Tax The receipts from the printing and/or publishing of books or other reading materials prescribed by the Department of Education, Culture and Sports as school texts or references for which a separate record shall be kept, shall not be included in the gross receipts subject to the tax herein imposed. SECTION 92. Payment of Tax The tax shall be paid to the City Treasurer or its duly authorized deputies on or before the twentieth day of January each year. CHAPTER 19 Franchise Tax SECTION 93. Imposition of Tax There is hereby imposed a franchise tax at the following rates based on the gross annual receipts realized during the preceding calendar year by any business enjoying a franchise within the City. Rate of tax on business enjoying a franchise within the City will be 3/4 of 1% If the business subject to the store-mentioned franchise tax closes within the year, the franchise shall, within twenty (20) days of such cessation of business submit a certified statement of its gross receipts realized during the undeclared portion of the year and pay the tax due hereon. In case of a newly started business, the tax shall be one-tenth (1/10) of one (1%) percent 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 94. Exemption from Tax The franchise tax herein imposed shall not apply to holders of certificates of public convenience for the operation of public utility vehicles for reason that such certificates are not considered as franchises. CHAPTER 20 Amusement Tax on Admission SECTION 95. Imposition of Tax There is hereby imposed a tax on admission to theaters, cinematographs, concerts halls, circuses and other places of amusement at the following rates: a) When the amount paid for admission is One Peso (P1.00) or less, twenty (20%) percent; and b) when the amount for admission exceeds One Peso (P1.00),thirty (30%) percent. SECTION 96. Exemption The holding of operas, concerts, dramas, recitals, paintings, and art exhibitions, flower shows, musical programs, literary and oratorical presentations, except film exhibitions and radio or phonographic records thereof, shall be exempt from the payment of the amusement tax imposed in the preceding section. SECTION 97. Deduction and Withholding of Tax In the case of theaters or cinematographs and other amusement places, the amusement tax on admission shall first be deducted and withheld by the proprietor, lessee, or operator of the theater or cinematograph and paid to the City Treasurer concerned before the gross receipts are divided between the proprietor, lessee or operator of the theater or cinematograph and the cinematograph film. SECTION 98. Payment of Tax The tax shall be due and payable within the first ten (10) days of the month next following that for which it is due by the proprietor, lessee of a operator concerned, the tax shall be determined on the basis of a true and complete return of the amount of gross receipts derived during the preceding month. SECTION 99. Penalties If the tax is not paid within the time fixed hereinabove the taxpayer shall be subject to the surcharges, interests, and penalties prescribed by this Title. In case of willful neglect to file the return and pay the tax within the time required or in case a fraudulent return is filed or a false return is willfully made, the taxpayer shall be subject to a surcharge of fifty (50%) percent of the correct amount of the tax due in addition to the interest and penalties provided by this Title. SECTION 100. Payments of Tax The tax shall be paid to the City Treasurer within the first twenty (20) days of succeeding month by the proprietor, lessees or operators of the moviehouses in the City. CHAPTER 21 Community Tax SECTION 101. Imposition of Tax There is hereby imposed a community tax on persons, natural or juridical, residing in the City. SECTION 102. Individuals Liable to Community Tax Every person residing in the City of Kalookan, eighteen (18) years of age, or over who has been regularly employed on a wage or salary basis for at least thirty (30) consecutive working days during any calendar year, or who is engaged in business or occupation, or who owns real property with an aggregate assessed value of One Thousand Pesos (P1,000.00) or more, who is required by law to file an income tax return shall pay an annual community tax of Five Pesos (P5.00) and an annual additional tax of One Peso (P1.00) for every One Thousand Pesos (P1,000.00) of income regardless of whether from business, exercise of profession or from property which in no case shall exceed Five Thousand Pesos (P5,000.00).(As amended ...) In the case of husband and wife, the additional tax herein imposed shall be based upon the total property owned by them and the total gross receipts or earnings derived by them. SECTION 103. Juridical Persons Liable to Community Tax Every corporation no matter how created or organized, whether domestic or resident foreign, engaged in or doing business in the Philippines shall pay an annual community tax of Five Hundred Pesos (P500.00) and an annual additional tax, which, on no case, shall exceed Ten Thousand Pesos (P10,000.00) in accordance with the following schedule: (a) For every Five Thousand Pesos (P5,000.00) worth of real property in the Philippines owned by it during the preceding year based on the valuation used for the payment of the real property tax under existing laws, found in the assessment rolls of the City where the real property is situated - Two Pesos (P2.00);and (b) For every Five Thousand Pesos (P5,000.00) of gross receipts or earnings derived by it from its business in the Philippines during the preceding year Two Pesos (P2.00). SECTION 104. Exemptions The following are exempt from the community tax: (a) Diplomatic and consular representatives; and (b) Transient visitors when their stay in the Philippines does not exceed three (3) months. SECTION 105. Time for Payment; Penalties for Delinquency (a) The community tax shall accrue on the first (1st) day of January of each year which shall be paid not later than the last day of February of each year. If a person reaches the age of eighteen (18) years or otherwise loses the benefit of exemption on or before the last day of June, he shall be liable for the community tax on the day he reaches such age or upon the day the exemption ends. However, if a person reaches the age of eighteen (18) years or loses the benefit of exemption on or before the last day of March, he shall have twenty (20) days to pay the community tax without becoming delinquent. Persons who come to reside in the Philippine or reach the age of eighteen (18) years on or after the first (1st) day of July of any year, or who cease to belong to an exempt class on or after the same date, shall not be subject to the community tax for that year. (b) Corporations established and organized on or before the last day of June shall be liable for the community tax for that year. But corporations established and organized on or before the last day of March shall have twenty (20) days within which to pay the community tax without becoming delinquent. Corporations established and organized on or after the first day of July shall not be subject to the community tax for that year. If the tax is not paid within the time prescribed above, there shall be added to the unpaid amount an interest of twenty-four (24%) percent per annum from the due date until it is paid. SECTION 106. Community Tax Certificate A community tax certificate shall be issued to every person or corporation upon payment of the community tax. A community tax certificate may also be issued to any person or corporation not subject to the community tax upon payment of One Peso (P1.00). SECTION 107. Presentation of Community Tax Certificate on Certain Occasions (a) When an individual subject to the community tax acknowledges any document before a notary public, takes the oath of office upon election or appointment to any position in the government services; receives any license, certificate, or permit from any public authority; pays any tax or fee; receives any money from public funds; transacts other official business; or receives any salary or wage from any person or corporation, it shall be the duty of any person, officer, or corporation with whom such transaction is made or business done or from whom any salary or wage is received to require such individual to exhibit the community tax certificate. The presentation of community tax certificate shall not be required in connection with the registration of voter. (b) When, through its authorized officers, any corporation subject to the community tax receives any license, certificate, or permit from any public authority, pays and tax or fee, receives money from public funds, or transacts other official business, it shall be the duty of the public official with whom such transaction is made or business done, to require such corporation to exhibit the community tax certificate. (c) The community tax certificate required in the two preceding paragraphs shall be the one issued for the current year, except for the period from January until the fifteenth (15th) of April each year, in which case, the certificate issued for the preceding year shall suffice. SECTION 108. Deputizing Barangay Treasurer (a) The City Treasurer shall deputize the barangay treasurer to collect the community tax due to individuals in their respective jurisdictions: Provided, however, that said barangay treasurer shall be bonded in accordance with existing laws. (As amended ...) (b) The proceeds of the community tax actually and directly collected by the City of Treasurer shall accrue entirely to the general fund of the City except the portion to cover the actual cost of printing which shall accrue to the National Government. (1) Fifty (50%) percent shall accrue to the general fund of the City concerned; and (2) Fifty (50%) percent shall accrue to the barangay where the tax is collected. CHAPTER 22 Tax on Signs, Signboards, Billboards and Advertisements SECTION 109. Imposition of Tax There is hereby imposed a tax on signs, signboards, billboards or advertisements, at the rates prescribed hereunder: a) Billboards or signboards for advertisement of business, per square meter or fraction thereof: Single faced P30.00 Double faced 60.00 b) Billboards or signs for professionals, per square meter or fraction thereof 24.00 c) Billboards, signs or advertisement for business and professions, painted on any building or structure or otherwise square meter or fraction thereof 27.00 d) Advertisements for business or profession by means of slide in movies payable by owners of moviehouses 300.00 f) Advertisements for business or profession by means of a film exhibition payable by owners or operators of moviehouses 2,400.00 In addition to the taxes provided under (a) and (b) of this Section, for the use of electric or neon in billboards per square meter of fraction thereof 30.00 The taxes herein imposed are for signs, signboards, billboards or advertisements placed within the premises or compound of the business, activity or exercise of profession itself. CHAPTER 23 Fees on Cockpits, Cockfights and Cockpit Personnel SECTION 110. All operators, maintainers, or owners shall secure a Mayor's Permit and pay an annual permit fee of Ten Thousand (P10,000.00) Pesos, payable on or before January 20 of each year . SECTION 111. The following cockpit personnel shall secure an annual permit and pay the corresponding fee as follows: (a) Operator, general manager, promoter, host, or such other terms applied to persons promoting or hosting cockfights P300.00 (b) Pit Manager 150.00 (c) Referees (Sentenciador) 150.00 (d) Cashiers 150.00 (e) Bet Manager (Maciador/Kasador) 150.00 (f) Gaffer (Mananari) 150.00 (g) Bet Taker (Kristo) 100.00 SECTION 112. Special permit fees shall likewise be paid for the following : (a) International Derby/3 days P10,000.00 (b) Local Derby Cockfights/3 days 4,000.00 (c) Special Cockfights (Pintakasis)/3 days 4,000.00 (d) Two Cock Derbys/day 4,000.00 (e) Three Cock Derbys/day 4,000.00 (f) Four Cock Derbys/day 5,000.00 (g) Five Cock Derbys/day 6,000.00 SECTION 113. An amusement levy for winning bets shall likewise be paid a follows : (a) In derbies with winning bet of less than Four Thousand (P4,000.00) Pesos P50.00 (b) In derbies with winning bets of more than Four thousand (P4,000.00) Pesos 100.00 SECTION 114. Cockpit personnel who fails to secure a permit and pay the corresponding fees shall be penalized by a fine not less than Five Hundred (P500.00) Pesos nor more than One Thousand (P1,000.00) Pesos or not more than 30 days imprisonment. SECTION 115. Cockpit managers, maintainers or operators who fails to secure the permits and pay the corresponding rates as stated herein shall be penalized by a fine of Five Thousand (P5,000.00) Pesos or six (6) months imprisonment. TITLE V Service Fees and User Charges CHAPTER 24 Garbage Service Charges SECTION 116. Rate of Charges Except as otherwise provided herein, garbage service charges shall be collected quarterly from every person (natural or juridical) engaged in business, occupation or calling or any undertaking in the City in accordance with the following schedule: Rate Per Annum SCHEDULE A - AIRCRAFT AND WATER COMPANIES 1. Main Office P1,500.00 2. For every branch office 750.00 SCHEDULE B - AMUSEMENT PLACES 1. Amusement centers and establishments with coin-operated machines, appliances, amusement rides and shooting galleries, side show booths and other similar establishments with contrivances for the amusement of customers, per contrivance P35.00 2. Billiards and/or pool halls,/table 35.00 3. Bowling establishments: a) Automatic, per lane 40.00 b) Non-automatic, per lane 30.00 4. Casinos 1,500.00 5. Circuses, carnivals & the like 1,500.00 6. Cockpits 750.00 7. Gymnasiums 150.00 8. Membership clubs, Associations or Organizations: a) Serving foods, drinks and lodging facilities 600.00 b) Serving foods and drinks without lodging facilities 300.00 9. Night/Day clubs, discos, cocktail lounge or bars, beer gardens, karaoke or sing-alongs, cabaret or dance halls 1,000.00 10. Resorts or other similar establishments 500.00 11. Sauna baths and massage clinics, per cubicle 25.00 12. Skating rinks 250.00 13. Stadia, sports complexes 375.00 14. Theaters or cinema houses with seating capacity of: a) more than 2,000 persons 1,000.00 b) 500 to 2,000 persons 750.00 c) Less than 500 persons 500.00 15. Pelota courts, tennis courts and other similar nature 50.00 SCHEDULE C - ELECTRIC AND POWER COMPANIES 1. Main Office or each power plant P3,000.00 2. Every branch office thereof 1,500.00 SCHEDULE D - FINANCIAL INSTITUTIONS 1. Banks a) Commercial banks (main office) P850.00 Every branch thereof 500.00 b) Savings bank (main office) 750.00 Every branch thereof 450.00 c) Rural banks 300.00 2. Savings and Loan Associations, Insurance Companies, Pawnshops: Main Office 750.00 Every branch thereof 350.00 3. Financial and/or lending investors establishments, money shops: a) Main Office 550.00 Every branch thereof 350.00 b) Authorized dealer in foreign currencies and stock brokers 350.00 SCHEDULE E - GASOLINE SERVICE/FILLING STATIONS: 1. Having an area of 1,500 sq. m. or more P1,500.00 2. Having an area of more than 1,000 but less than 1,500 sq. m. 1,000.00 3. Having an area of 1,000 sq. m. or less 750.00 4. Curb pumps and filling stations 500.00 SCHEDULE F - PRIVATE HOSPITALS AND MEDICAL CLINICS WITH BED CAPACITY FOR: 1. more than 500 persons P2,000.00 2. 301 to 500 persons 1,500.00 3. 151 to 300 persons 1,250.00 4. 101 to 150 persons 1,000.00 5. 76 to 100 persons 850.00 6. 51 to 75 persons 750.00 7. 25 to 50 persons 650.00 8. less than 25 persons 550.00 Animal hospitals and others 100.00 SCHEDULE G - HOTELS, MOTELS, APARTELS, PENSION INNS, DRIVE INNS, BOARDING HOUSES, LODGING HOUSES, DORMITORIES, DWELLINGS AND OTHER SPACES FOR LEASE OR RENT: 1. Hotels: a) Five star, per room: 1) single bed P20.00 2) double bed 30.00 3) suite 40.00 b) Four star, per room: 1) single bed 15.00 2) double bed 25.00 3) suite 35.00 c) Three star, per room: 1) single bed 10.00 2) double bed 20.00 3) suite 30.00 2. Motels, and Drive-Inns, per room 25.00 3. Hotels, apartels, pension inns: a) With air-conditioner, per room: 1) single bed 30.00 2) double bed 40.00 b) W/out air-conditioner, per room: 1) single bed 20.00 2) double bed 25.00 4. Boarding house, lodging houses, dormitories, bed spaces (bed capacity) per bed 20.00 SCHEDULE H - INSTITUTIONS OF LEARNING: 1. Private universities, colleges, schools, and educational or vocational institutions based on the total semestral enrollment as follows: a) 50,000 students or more P3,000.00 b) 30,000 or more but less than 5,000 students 2,500.00 c) 20,000 or more but less than 3,000 students 2,000.00 d) 10,000 or more but less than 2,000 students 1,500.00 e) 5,000 or more but less than 10,000 students 1,000.00 f) 1,000 or more but less than 5,000 students 850.00 g) 300 or more but less than 1,000 students 750.00 h) below 300 students 650.00 SCHEDULE I - LIQUEFIED PETROLEUM: Gas dealer: 1. Marketer P300.00 2. Dealer 200.00 SCHEDULE J - MARKET STALLHOLDERS: 1. Public Markets: a. For each stall with 100 or more stallholders P30.00 b. For each stall with less than 100 stallholders 25.00 2. Private Markets: a. Each stall 30.00 Stallholders with more than five (5) square meters and/or rendering special services such as: pawnshops, appliances stores, banks, and other similar establishments shall be excluded under the term stallholders and levied garbage in accordance with the pertinent provisions of this Chapter. SCHEDULE K - MEDIA FACILITIES: 1. Newspaper, books or magazine publications: a) Daily newspaper P1,000.00 b) Weekly magazines 750.00 c) Books and other magazine publications 550.00 2. Radio Stations 350.00 3. T. V. Stations 500.00 SCHEDULE L - TELEGRAPH, TELETYPE, CABLE AND WIRELESS COMMUNICATION COMPANIES, ETC.: 1. Main Office P600.00 2. Every branch/Station thereof 300.00 SCHEDULE M - TELEPHONE COMPANIES: 1. Main Office P3,000.00 2. Every branch/Station thereof 2,000.00 SCHEDULE N - TERMINAL GARAGE FOR BUS, TAXI AND OTHER PUBLIC UTILITY VEHICLES EXCEPT THOSE USED FOR HOME GARAGE: 1. With an area of 1,000 sq. m. or more P2,000.00 2. With an area of 700 or more but less than 1,000 sq. m. 1,500.00 3. With an area of 500 or more but less than 700 sq. m. 1,000.00 4. With an area of 300 or more but less than 500 sq. m. 850.00 5. With an area of less than 300 sq. m. 750.00 SCHEDULE P - ADMINISTRATION OFFICERS, DISPLAY OFFICES AND/OR OFFICES OF PROFESSIONALS P250.00 SCHEDULE Q - FILM SHOOTING, PER DAY P100.00 SCHEDULE R - PRIVATE WAREHOUSE OR BODEGA P1,000.00 SCHEDULE S - All other business and other service agencies not specifically mentioned above: I. Manufacturers, producers and processors: a) Factory with an aggregate and processors: 1,000 sq. m. or more P2,000.00 500 or more but less than 1,000 sq. m. 1,500.00 200 or more but less than 500 sq. m. 1,000.00 100 or more but less than 200 sq. m. 750.00 50 or more but less than 100 sq. m. 500.00 25 or more but less than 50 sq. m. 300.00 less than 25 sq. m. 200.00 b) Principal/Branch or Sales Office with an aggregate are of: Factory is: Within same Outside the Locality Locality Per Quarter Per Quarter 1,000 sq. m. or more P1,000.00 P750.00 500 or more but less than 1,000 sq. m. 750,00 500.00 200 or more but less than 500 sq. m. 500.00 350.00 100 or more but less than 200 sq. m. 300.00 300.00 50 or more but less than 100 sq. m. 200.00 200.00 25 or more but less than 50 sq. m. 100.00 100.00 Less than 25 sq. m. 75.00 50.00 II. Exporters/Importers P500.00 III. Brewers, Distillers, Compounders and Public Eating Places with an aggregate area of: 1,000 sq. m. or more P2,500.00 500 or more but less than 1,000 sq. m. 2,000.00 200 or more but less than 500 sq. m. 1,500.00 100 or more but less than 200 sq. m. 1,000.00 50 or more but less than 100 sq. m. 750.00 25 or more but less than 50 sq. m. 500.00 Less than 25 sq. m. 300.00 Carinderia 100.00 IV. Owners or Operators of Business Establishments Rendering Services: a) Business Officers of General Contractors (Building Specialty Engineering); Manpower service/employment agencies, private detective agencies, advertising agencies with an aggregate area of: 1,000 sq. m. or more P1,500.00 500 or more but less than 1,000 sq. m. 1,000.00 200 or more but less than 500 sq. m. 850.00 100 or more but less than 200 sq. m. 700.00 50 or more but less than 100 sq. m. 500.00 25 or more but less than 50 sq. m. 250.00 Less than 25 sq. m. 75.00 b) Other contractors/business establishments engaged in rendering services, printers and publishers etc. with an aggregate area of: 1,000 sq. m. or more P2,000.00 500 or more but less than 1,000 sq. m. 1,500.00 200 or more but less than 500 sq. m. 1,000.00 100 or more but less than 200 sq. m. 750.00 50 or more but less 100 sq. m. 500.00 25 or more but less than 50 sq.m. 250.00 Less than 25 sq.m. 100.00 V. Independent Wholesalers, Dealers, Distributors, Repackers and Retailers with an aggregate area of: 1,000 sq.m. or more P 1,500.00 500 or more but less than 1,000 sq.m. 1,000.00 200 or more but less than 500 sq.m. 750.00 100 or more but less than 200 sq.m. 500.00 50 or more but less than 100 sq.m. 250.00 25 or more but less than 50 sq.m. 150.00 Less than 25 sq.m. 75.00 VI. Sari-Sari Stores P 20.00 SECTION 117. Garbage Service Charges for Multiple Business Where there are two or more kinds of businesses subject to the garbage charges, conducted in the same place or establishment by the same owner or operator, the charge to be collected shall be that which has the highest rate among the businesses concerned plus twenty-five (25%) percent thereof, provided that the total garbage fee shall not exceed Fifteen Thousand (P15,000.00) Pesos per annum. SECTION 118. Manufacturers/producers maintaining/ operating principal offices, factories and/or sales offices in the same premises For purposes of collection of the garbage charges under Schedule S(I),manufacturers or producers maintaining their factory, principal or sales offices in the same premises shall pay the garbage charges based on the total aggregate area of such business premises at rates prescribed under Schedule S(I-A) of this Chapter. SECTION 119. Newly Established Business In the case of a newly started business, the applicable garbage charges shall be computed proportionately to the quarterly charge. CHAPTER 25 Parking Charges SECTION 120. Rate of Charges The following fees shall be collected for the use of parking spaces, facilities owned or operated or portion of roads or streets declared allotted for parking space by the City. (a) Stalled vehicle charge P200.00 (b) For towing charges: 1. Tricycle: a) Motorized P50.00 b) Pedicab 20.00 2. Four (4) wheeler vehicles for the first three (3) kms. or fraction thereof 300.00 For every additional km. or fraction thereof 50.00 3. Six (6) wheeler vehicles for the first three (3) kms. or fraction thereof 500.00 For every additional km. or fraction thereof P100.00 (c) Impounding charge - for each day or fraction thereof that the vehicle remains impounded P50.00 1. Four (4) wheeler 50.00 2. Six (6) wheeler 100.00 3. Tricycle: a) Motorized 30.00 b) Pedicab 20.00 SECTION 127. * Traffic Violations, Fines and Charges Violations of traffic laws, ordinances, rules and regulations, committed within a twelve month period, reckoned from the date of birth of the licensee, shall subject the violator to graduated charges and fines as follows: (a) First offense P100.00 (b) 2nd offense 200.00 (c) 3rd offense 300.00 (d) 4th offense One year suspension of Drivers' License (e) 5th offense Revocation of Drivers' License In case of death, physical injury, or damage to property, the payment of the afore-cited fines/charges shall not relieve the offender from any civil as well as criminal liability arising from such death, physical injury or damage to property. SECTION 128. Time of Payment The charges for stalled vehicles and towing thereof and for other traffic violators, shall be paid to the Treasurer or its duly authorized deputies within three (3) days from the date of the issuance of traffic citation ticket, while the impounding charge shall be paid before the vehicle is released. SECTION 129. Surcharge Failure to pay the charges for stalled vehicle and/or towing thereof, within the period prescribed in the preceding Section shall subject the owner/operator of the vehicle to a daily surcharge of twenty percent (20%) of the charges imposed for the first two months; thirty percent (30%) for the third and fourth months; and forty percent (40%) for the fifth and sixth months, but not to exceed Ten Thousand (P10,000.00) pesos. Provided, that if after six (6) months, the charges and surcharges shall not have been paid by the operator or owner of the vehicle, the same shall be sold at public auction, the proceeds of which shall be applied to the accumulated charges and the excess, if any, shall be returned to the operator or owner. CHAPTER 28 * Fee for the Temporary Use of Sidewalks and Alleys SECTION 130. Imposition of Fee Any person who shall temporarily use and/or occupy the sidewalk or alley or portion thereof City-owned in connection with the construction works and other allowable purposes, shall first secure a permit from the City Mayor, and pay a fee of Fifty Pesos (P50.00) for every square meter, per month or fraction thereof. SECTION 131. Time and Manner of Payment The fees shall be paid to the City Treasurer upon application of the permit from the Mayor. SECTION 132. Administrative Provisions The period of occupancy and/or of sidewalks or alleys or portion thereof shall commence from the time the permit is issued and shall terminate upon the completion of the construction work or upon cancellation of the permit thereof. SECTION 133. Penalty Any violations of the provisions of this Chapter shall be punished by a fine of not more than one Five Hundred Pesos (P500.00),imprisonment of not more than one (1) month, or both, at the discretion of the court. CHAPTER 29 Fee for Registration of Religious, Civic, Social and/or Sports Organizations, Clubs, Associations or Fraternities SECTION 134. Imposition of Fee There shall be collected an annual registration fee of Thirty Pesos (P30.00) for every religious, civic, social and/or sports organizations, clubs, associations, federation or fraternities organized and/or operating in this City for purposes not contrary to laws, rules and regulations, and for accreditation by the Sanggunian. SECTION 135. Time of Payment The fee shall be paid to the City Treasurer within twenty (20) days of January every year before a certificate of registration is issued by the City Mayor or his duly authorized representative. SECTION 136. Surcharge for Late Payment Failure to pay the fee prescribed in this Chapter within the time required shall subject the taxpayer to a surcharge of twenty (20%) percent of the original amount of fee due, such surcharge to be paid at the same time and in the same manner as the fee due. SECTION 137. Administrative Provisions (a) It shall be the duty of the Officers of the organizations covered under this Chapter, through their President or Chairman, to register the name of their organization or association with the Office of the City Mayor; (b) The application for registration shall be accomplished by a copy of the Organizations' Constitution and By-Laws or in the absence of which, a joint affidavit to be executed by the Officers of the said organization stating therein the purpose or purposes for which the organization is established or formed, together with a copy of the list of all its members including their respective addresses. SECTION 138. Exemptions Political organizations including the Kabataang Barangay, Pambayang Katipunan ng mga Kabataang Barangay (PKB),Pambarangay Katipunan ng mga Barangay or Association of Barangay Councils and Barangay Brigades are exempted from the provisions of this Chapter. CHAPTER 30 Burial Fees and and Cemetery Charges SECTION 139. Rental for Public Cemetery Lots or Grave. The following schedule of fees for rental of lot or niche in the public cemeteries of the City is hereby imposed: (a) For each niche or plot for adult, 14 years and above, per five (5) years to be collected in advance. P500.00 (b) For each niche or plot for child below 14 years, per five (5) years to be collected in advance. 500.00 (c) For each excavation permit for burial of: 1) Adult, 14 years and above, for a period of five (5) years without any extension. 75.00 2) Child, below 14 years old, for a period of five (5) years without any extension. 30.00 (d) For renewal of lease for another five (5) years after the lapse of the first five (5) years, for adult. 500.00 (e) For renewal of lease for another five (5) years after the lapse of the first five (5) years, for child below 14 years of age. 500.00 Provided, that failure to make renewal payment on the occupied lot or rented lot after the lapse of five (5) years and thirty (30) days grace period from the date of lease, the City Mayor or his duly authorized representative may declare the lot vacant even without prior verification, for public interest, or for use of another lease for burial purposes, and to order the demolition of every structure constructed thereof. SECTION 140. Charges imposed for the occupancy of a vault within the Multi-Level Tombs constructed in all public cemeteries in the City. (a) For each adult cadaver, 14 years old and above of a bonafide resident of the Municipality for the last six (6) months prior to the date of his/her death which is sought to be buried in the Multi-Storey Tombs, the cost of rental for a five-year period to be paid in advance and without any extension, shall be P225.00 (b) For each adult cadaver, 14 years old and above, who is a non-resident of the City, which is sought to be buried in the Multi-Storey Tombs, the cost of rental for a five (5)-year period to be paid in advance and without any extension, shall be 600.00 (c) For each child cadaver, below 14 years old of a bonafide resident of the City for the last six (6) months prior to the time of his/her death which is sought to be buried in the Multi-Storey Tombs, the cost of rental for a period of five (5) years to be paid in advance, and without any extension, shall be as follows: (1) 1.50 m. x .70 m. x .60 m. 150.00 (2) 1.00 m. x .70 m. x .60 m. 75.00 (d) For each child cadaver, below 14 years old, non-resident of the City, which is sought to be buried in the Multi-Storey tombs, the cost of rental for a period to be paid in advance, and without any extension shall be 400.00 After the lapse of five (5) years from the date of lease, the City Mayor or his duly authorized representative shall declare the vault vacant for public interest or for the use of another lease for burial purposes, and shall order the exhumation of the remains therein: (a) For transfer to common graves free of charge, or; (b) For transfer to skeleton vault for five (5) years payable in advance at the rate of P100.00 All revenues and/or income derived from the occupancy of vaults constructed by the government shall revert to the general fund. SECTION 141. Time of Payment. The fee shall be paid to the City Treasurer upon application for a burial permit prior to the construction thereon of any structure whether permanent or temporary, or to the interment of the deceased. SECTION 142. Surcharge for Late Payment. Failure to pay the fee prescribed in this Chapter within the time required shall subject the taxpayer to a surcharge of twenty (20)%) percent of the original amount of fees due, such surcharge to be paid at the time and in same manner as the fees due. SECTION 143. Interest for Late Payment. In addition to the surcharge imposed herein, there shall be imposed an interest of five (5%) percent per annum from the due date until the fee is fully paid. Where an extension of time for the payment of the fee has been granted and the amount is not paid in full prior to the expiration of the extension, the interest above-mentioned shall be collected on the unpaid amount from the date it becomes originally due until fully paid. SECTION 144. Administrative Provisions. (a) Permit to Construct Any construction of whatever kind or nature in the public cemetery whether for temporary or permanent use, shall only be allowed after the approval of a permit issued by the City Mayor, upon recommendation of the City Health Officer. (b) Renewal of Lease In case a lessee intends to renew the lease after its termination, he must inform the City Treasurer within thirty (30) days before the expiry date the expiry date of the lease, and shall pay the corresponding rental fees therefor. It shall also be the duty of the City Treasurer to prepare and submit to the City Mayor a list of the leases that are to expire five (5) days prior to the expiration date. The City Treasurer shall send a reminder to the lessee of the expiration of his lease, two weeks prior to the expiration date of the lease. (c) Register The City Treasurer shall keep a register of account of the cemetery, together with such additional information as may be required by the Sangguniang Panlungsod. CHAPTER 31 Local Registry Fees SECTION 145. Imposition of Fees. There shall be collected for services rendered by the Local Civil Registrar of this City the following fee: a) Marriage Fees: 1) Marriage Application Form & Contract P30.00 2) Marriage Application Filing Fee 50.00 3) Marriage License Fee 30.00 4) Family Counseling Fee 20.00 b) Filing and Registration Fees for: 1) Election of Philippine Citizenship P200.00 2) Decree of Adoption 50.00 3) Decree of Foreign Adoption 150.00 4) Naturalization 500.00 5) Legal Separation 150.00 6) Divorce 150.00 7) Annulment of Marriage 200.00 8) Legitimation 50.00 9) Emancipation of Minors 50.00 10) Judicial Recognition 30.00 11) Paternity Filiation 50.00 12) Guardianship 50.00 13) Aliases 150.00 14) Repatriation 150.00 15) Judicial Order for Correction of Entry 100.00 16) Deed of Acknowledgment 50.00 17) Marriage Contract 50.00 18) Delayed Registration of Birth (One year and above) 100.00 19) Delayed Registration of Death and Marriage (one (1) month not more than one (1) year) 100.00 (Delayed for one (1) year or more) 150.00 c) For the Issuance of Certification of the Following: 1) Document Authentication P30.00 2) Civil Status 30.00 3) Other Records/Document Registration 50.00 4) Non-availability of Records 20.00 d) Issuance of Copy/Copies of : 1) Civil Registry Legal Documents (/page) P30.00 2) Birth Certificate 30.00 3) Death Certificate 20.00 4) Marriage Certificate 50.00 e) For Rendition of the Following Administrative Services: 1) Record Verification P30.00 2) Special Fee for Rush Issuance of Marriage and Death Copies 50.00 3) Solemnization Fee 30.00 SECTION 146. Burial, Exhumation, Embalming and Transfer of Cadaver Fees . Any person applying for burial permit, exhumation, embalming or transfer of cadaver from other territories to the City, shall pay the fees as follows: a) Burial Permit Fee P10.00 b) Permit Fee for Exhumation (Cadaver or Remains) 50.00 c) Entrance permit fee for cadaver or remains sought to be buried in public or private cemeteries within the City coming from other cities or municipalities 100.00 d) For every embalming of a cadaver, a permit fee shall be paid by embalmer 30.00 SECTION 147. Exemption. The fee imposed in this Chapter shall not be collected in the following cases: a) Issuance of certified copies of documents for official use at the request of a competent court or other government agency. b) Burial permit for a paupers' burial, per recommendation of the City Mayor. SECTION 148. Time of Payment. The fee shall be paid to the City Treasurer before the registration or issuance of the permit, license or certified copy of local registry records or documents. SECTION 149. Administrative Provisions. a) All applicants for marriage license must first secure a certification from the Family Planning Coordinating Council of the City stating that they are informed and aware of the importance of family planning counseling. b) With the exception of " Articulo Mortis ," no marriage license shall be issued by the Local Civil Registrar unless the applicant presents a certification from the Family Planning Coordinating Council of the City. CHAPTER 32 Service Fees SECTION 150. Imposition of Fees. There shall be collected the following fees from every person requesting for copies of official records and documents from any offices of this City. 1) For every one hundred (100) words or fraction thereof, typewritten (not including the certificate and any notation) P5.00 2) Where the copy to be furnished is in printed form, in whole or in part, for each page, (double this fee if there are pages in sheet) 5.00 3) For each certificate of correctness (with seal of office) written on the copy or attached thereto 10.00 4) For certifying the official act of a City judge or other judicial certificate, with seal 10.00 5) For certified copies of any paper, record, decree, judgment or entry of which any person is entitled to demand and receive a copy (in connection with judicial proceedings),for each one hundred (100) words 10.00 6) Xerox copy of any other copy produced by copying machine, per page 5.00 7) Photo copy, per page 5.00 SECTION 151. Exemption. The fees imposed in this Chapter shall not be collected for copies furnished to other bureaus, offices, and branches of the government for official business except those copies required by the Court at the request of the litigants, in which case, charges shall be in accordance with the schedule in Section 140. SECTION 152. Time of Payment. The fee shall be paid to the City Treasurer at the time the request, written or otherwise, for the issuance of a copy of any City record or document is made. SECTION 153. Penalty. Violation of any provision of this Chapter shall punished by a fine of not more than Five Hundred Pesos (P500.00) or imprisonment of not more than one (1) month, or both, at the discretion of the Court. CHAPTER 33 City Hospital Service Fee SECTION 154. Imposition of City Hospital Service Fees. The following schedule of fees is hereby imposed for services or facilities rendered by the City Hospital: I. MEDICAL FEES: IN PATIENTS PAYWARD CHARITY 1) Ward (Room)/day P70.00 - o - 2) Pay Room 100.00 3) Delivery Room 150.00 100.00 4) Normal Delivery (Excl've Med'ne) 500.00 5) Abnormal Delivery (Excl've Med'ne) 440.00 6) Operating Room 300.00 150.00 7) Nursery 70.00 20.00 OUT-PATIENT SERVICE: 1) P.E. Consultation and Prescription (Excl've Lab. & other specific exam.) P20.00 2) Hypodermic, IM Injection (Exclusive Medicine) 10.00 3) Intravenous Injection (Exclusive Medicine) 20.00 4) General Surgical Dressing Small 15.00 Medium 20.00 Large 40.00 Cotton Balls 0.25/pc. 5) Suturing of Wound Large wound (3 cm. and larger) No. of suture x P10.00 plus No. of dressing Circumcision 150.00 Ingrown Toenail 120.00 Ambulance Fees P40.00 Flag down P10.00/km. Electric Fan/day 10.00 Electricity for TV/day 15.00 Oxygen per tank P20.00 (P20.00/hour) II. DENTAL SERVICES: a) Extraction per tooth (including Anesthesia) 1) Simple P50.00 2) Complicated 100.00 b) Temporary Filling per Tooth 30.00 c) Permanent Filling per Tooth (Amalgam) 50.00 1) Silicate Cement 50.00 2) Composite Filling 50.00 3) Cementation 40.00 4) Prophylaxis 50.00 d) Gum Treatment 1) Initial 50.00 2) 2nd Treatment 40.00 e) Dental X-ray P60.00/film III. X-RAY EXAMINATION FEES: a) Chest X-ray (PA) 14 x 17 P80.00 14 x 14 80.00 11 x 14 80.00 10 x 12 60.00 8 x 10 60.00 b) Thoracic Cage 14 x 17 90.00 14 x 14 90.00 11 x 14 90.00 10 x 12 80.00 8 x 10 80.00 c) Thorace - Lumbar (AP lateral) 14 x 17 150.00 14 x 14 150.00 11 x 14 100.00 d) Lumbo - Sacral (AP Lateral) 120.00 e) Skull 120.00 f ) Skull Paranasal Sinuses (3 cs.) 10 x 12 140.00 g) Extremities, Long Bones, AP Lateral Hand & Wrist 150.00 h) K U B 14 x 17 90.00 i) Plain Abdomen 14 x 17 90.00 10 x 12 90.00 j) I U D 14 x 17 (1 pc.) 320.00 10 x 12 (4 pcs.) 320.00 Pedia 10 x 12 (4 pcs.) 300.00 k) Upper GI Series 14 x 17 (1 pc.) 300.00 10 x 12 (4 pcs.) 350.00 l) Oral Cholecystography 10 x 12 (3 pcs.) 250.00 (w/ medication) Pedia 10 x 12 (3 pcs.) 150.00 m) Chloe GI Series 14 x 17 (1 pc.) 320.00 10 x 12 (4 pcs.) 320.00 8 x 10 (1 pc.) 320.00 IV. LABORATORY EXAMINATION FEES: a) Blood Chemistry PAYWARD CHARITY 1. Fasting Blood Sugar P80.00 60.00 2. E U N 80.00 60.00 3. Cholesterol 80.00 60.00 4. Creatinine 80.00 60.00 5. Uric Acid 80.00 60.00 6. S G O T 80.00 60.00 7. S G P T 80.00 60.00 8. Total Bilirubin 100.00 80.00 9. Total Protein A/G Ratic 80.00 60.00 b) Hematology PAYWARD CHARITY 1. Complete Blood Count P80.00 60.00 2. Hemoglobin/Hematocrit Determination 40.00 20.00 3. WBC, Differential Count 25.00 15.00 4. RBC Count 25.00 15.00 5. E S R 45.00 25.00 6. Bleeding Time/Clotting Time 70.00 70.00 7. Thrombocyte Count (Platelet) 100.00 80.00 8. Malaria Detection 45.00 25.00 c) Parasitology 1. Routine Stool Examination 50.00 30.00 d) Clinical Microscopy 1. Routine Urinalysis 50.00 30.00 2. Pregnancy Test 60.00 40.00 e) Blood Banking 1. ABO - RH Typing 60.00 40.00 2. Cross Matching 60.00 40.00 f ) Immunology 70.00 30.00 1. Widal Test 170.00 150.00 g) Bacteriology 1. Acid Fast Stain Smear (TB- Leprosy) 75.00 45.00 2. Gram Stain Smear 80.00 50.00 3. Pap Smear 50.00 30.00 h) E C G 170.00 150.00 SECTION 155. Time and Manner of Payment. The fees herein imposed shall be paid upon application or after the extension of service. In no case shall deposit be required in emergency cases requiring immediate medical attention. SECTION 156. Exemptions. Residents of Kalookan who are certified as indigents by the City Social Welfare and Development Officer and upon certification of the City Mayor may be exempted from the payment of any fees in this schedule. CHAPTER 34 City Polytechnic College Service Fee SECTION 157. Imposition of Fees. There shall be collected the following fees from every person availing of the services and facilities rendered by the City Polytechnic College: a) Tuition Fees 18 to 21 Units P450.00 in excess of 21 Units 25.00/unit b) Miscellaneous Fees P200.00 SECTION 158. Time and Manner of Payment. The fees herein imposed shall be paid upon registration of units applied. SECTION 159. Exemptions. Residents of Kalookan City who are certified as indigent by the Department of Urban Social and Industrial Relations Services and upon certification of the City Mayor and who have showed exemplary scholastic records may be exempted from the payment of miscellaneous fees herein stated. CHAPTER 35 Public Utility Charges SECTION 160. Definitions. a) Public Market refers to any place, building or structure of any kind, designated as such by the Sangguniang Bayan. b) Public Premises refers to any space in the market compound, part of the market lot consisting of bare ground, not covered by market building, usually occupied by transient vendors especially during market day. c) Market Stall refers to any allotted space or booth in the public market where merchandise of any kind is sold or offered for sale. d) Market Section refers to a subdivision of the market, housing one class or group of allied goods, commodities or merchandise. SECTION 161. Market Sections. For purposes of this Section, the public market of this City shall be divided as follows: 1) Fish Section Fresh fish, clams, oysters, lobsters, shrimps, seaweeds, and other sea foods or marine products. 2) Meat Section Fresh meat, from cow, carabao, horses, goat, sheep, swine and fowls. 3) Dry Goods Section All kinds of textiles, ready-made dresses and apparels, toiletries and novelties, laces, kitchen wares, handbags, bags, school and office supplies, canned goods and the like. 4) Grocery and Sari-sari Store Section All kinds of cakes, butter, cheese, confectioneries, candies, canned or bottled food, beverages, softdrinks, flour, rice oatmeal, jam, bacon, sugar, nuts, sauce, onions, garlic, potatoes, eggs, toilet articles, smoked fish, dried fish, salt, soap, and other household or food products, including firewood and charcoal. 5) Vegetable and Fruit Section All kinds of vegetables, fruits and root crops. 6) Eateries and Cooked Food Section All kinds of cooked foods, including refreshments and cakes. 7) Poultry Products Section Chicken, ducks, birds, duckling or piglets. 8) Footwear Section Shoes, slippers and the like. 9) Cigarettes Cigars (tabaco),cigarettes and the like. SECTION 162. Imposition of Fees. There shall be collected the following market fees: A) AS PER SECTION : DAILY RATES/SQUARE METERS Class A Class B Class C DRY GOODS P2.25 P1.75 P1.25 GROCERY 2.25 1.75 1.25 MEAT 3.50 3.00 2.50 FISH 3.50 3.00 2.50 CARINDERIA 2.25 1.75 1.25 GEN. MDSE./FOOTWEAR 2.25 1.75 1.25 VEGETABLE/FRUIT 2.50 2.00 1.50 POULTRY 3.00 2.50 2.00 FLOWER SHOPS 1.25 1.00 0.75 RICE, CORN, OTHER CEREALS &/OR DRIED SALTED FISH 2.25 1.75 1.25 OTHER STALLS 3.50 3.00 2.50 Trucks or other conveyances, whether hired or not, parked within the fifty (50) meter radius from the border of the market and disposing, discharging or advertising products/merchandise therein shall also pay the following: Kinds of conveyances: Rates per Entry Jeep (regardless of load) P 7.50 Truck (regardless of load) 15.00 B) ON CORNER STALLS : RATE Front Corner Stalls rows along Plus twenty (20%) the front of the market facing the percent of the market periphery or streets. prescribed rate. Front Stalls rows along the front Plus fifteen (15%) of the market, facing the market percent of the periphery or streets prescribed rate. Inside Corner Stalls Plus ten (10%) percent of the prescribed rate. C) MARKET ENTRANCE FEE In lieu of the regular market fee, based on the space occupied, a market entrance fee shall be collected from transient vendors of the commodities listed below with the corresponding rates as follows: Fish and Other Seaweeds 1) Per kilogram of Tambacol, Maliputo, Lumulukso, Lapu-lapu, Maya-maya, Muslo, Pipikat, and the like P0.05 2) For every standard basket (60 cm. diameter by 20 cm. depth) or its equivalent of Tulingan, Hiwas, Galunggong, Miralya and the like P2.00 3) For every standard basket or its equivalent of small shrimps and the like P2.00 4) For every standard basket or tub (banyera) of dried shrimp (hipon or hibi) P2.00 5) For every standard pot of cooked Tulingan, Hiwas, Galunggong and the like P2.00 6) For every standard box (50 cm. long by 25 cm. wide and 20 cm. deep) or its equivalent of salted fish such as Hawot, Tinapa, Sapsap, Malubaybay and the like P2.00 7) For every can (kerosene can of 5 gallons capacity) of Alamang, Apta and Bagoong P2.00 8) For every standard basket or balanan of Tawilis, Bia, Kanduli, Bia-bia-an, Bangus, Alimasag, Sugpo and the like P3.00 9) For every standard basket (or its equivalent) or any other kind of fish or seafoods not herein specified P2.00 Fruits and Vegetables 1) For fruits and vegetables, the market entrance fee shall be two (2%) percent of its selling or prevailing market price; 2) The transfer of fruits and vegetables from one vehicle shall be deemed as sale transaction if done within the market compound or in any place outside of it which is designated as a market area and shall be subject also to the payment of the market entrance fee mentioned above. Miscellaneous Commodities 1) For every sack of rice P0.20 2) For every sack of coffee, soybeans (utaw) peanuts, balatong, kibal and the like 1.00 3) For every sack of salt 0.50 4) For every sack of rice bran (ipa),trigo, palyat, and the like 0.10 5) For every can of brown sugar 0.50 6) For every head of chicken, duck, goose, turkey and the like 0.30 7) For every head of fighting cock 0.50 8) For every piece of sawali (2m x 4m) 0.50 9) For every jeep load of pot and jars 2.00 10) For every one hundred (100) eggs of chicken or duck 1.00 11) For all other similar items not specified above, the fee shall be equivalent to two (2%) percent of its selling or prevailing market price. Other 1) Gilt weanling, or piglet, per head P2.00 2) Swine or pig (more than 30 kgs.) 5.00 3) Goats, sheeps, or dog per head 2.00 In case the vendor from whom an entrance fee was collected, occupies any space with an area in excess of what he paid for, he shall be required to pay the correct amount of the fee due thereon less what he may have already paid as entrance fee. Duly licensed suppliers or distributors of goods, commodities, or general merchandise of permanent occupants when they bring in goods, commodities or merchandise to replenish or augment their stock, shall not be considered as transient vendors required to pay the market fee herein authorized. SECTION 163. Time and Manner of Payment. a) For Stalls The fee for the rental of market stalls shall be paid to the City Treasurer in the following manner: i. Within the office hours, if the stall holders elect to pay on a daily basis. ii. On the Friday of each week, if the stallholders elect to pay weekly. iii. Within the first ten (10) days of each month if the stallholders elect to pay monthly. In case of a new lease, rentals due for the month shall be paid before the occupancy of the stalls. b) For Occupancy of Market Premises The fee for the occupancy of market premises shall be paid daily, in advance, before any commodity or merchandise is sold within the market premises. c) For Market Entrance Fee The fee shall be collected at the gate of the public market before the transient vendors are allowed to sell their goods inside the market premises. SECTION 164. Issuance of Official Receipt and Cash Tickets. The City Treasurer or his duly authorized representative shall issue an official receipt as evidence of payment of rentals of fixed stalls. A cash ticket shall be issued to an occupant of the market premises or transient vendor and his name shall be written on the back thereof. The cash ticket shall pertain only to the person buying the same and shall be good only for the space of the market premises to which he is assigned. If a vendor disposes of his merchandise by wholesale to another vendor, the latter shall purchase new tickets if he sells the merchandise, even if such sale is done in the same place occupied by the previous vendor. The cash tickets issued shall be torn in half, one-half to be given to the space occupant or vendor, and the other half to be retained by the market collector who shall deliver the same to the City Treasurer for counter-checking against his record of cash tickets issued by him for that day. SECTION 165. Surcharge for Late Payment of Fees. a) The lessee of a stall, who fails to pay the monthly rental fee within the prescribed period, shall pay a surcharge of fee within the prescribed period, shall pay a surcharge of twenty-five (25%) percent of the total rent due. Failure to pay the rental fee for two months (2) shall cause automatic cancellation of the contract of lease of stall without prejudice to suing the lessee for the unpaid rents at the expense of the lessee. The stall shall be declared vacant and subject to adjudication. b) Any person occupying space in the market premises without first paying the fee imposed in this Chapter shall pay three (3) time as much as the regular rate for the space occupied. SECTION 166. Adjudication of Stall. a) Lease Period The contract of lease for a stall shall be for a period of five (5) years, renewable upon its expiration, unless revoked in accordance with the provisions of this Chapter. b) Notice of Vacancy Notice of vacant or newly constructed stalls shall be made for a period of ten (10) days immediately preceding the date fixed for their award to qualified applicants to appraise the public of the fact that such fixed space is unoccupied and available for lease. Such notice shall be posted conspicuously on the unoccupied stall and the bulletin board of the market. The notice of vacancy shall be written on cardboard, thick paper or any other suitable material and shall be in the following form: N O T I C E Notice is hereby given that Stall No. ___ ,Building (or Pavilion) No. of the market is vacant (or will be vacated on ,19 ).Any person, 21 years of age or more and is not legally incapacitated, desiring to lease this stall, shall file an application therefor on the prescribed form (copies may be obtained from the Office of the City Treasurer during office hours and before 12:00 o'clock noon of ,19 ).In case there are more than one applicant, the award of the lease vacant shall be determined thru drawing of lots to be conducted on ,19 ,at 12:00 o'clock noon at the Office of the City Administrator by the Market Committee. This stall is found in the Section and intended for the sale of . City Administrator c) Application for Lease : 1) The application shall be under oath. It shall be submitted to the Office of the City Administrator by the applicant either in person or through his or her attorney. 2) It shall be the duty of the City Administrator to keep a register book showing the name and addresses of all applicants for a stall, the number and description of the stall applied for, and the date and hour of the receipt by the Treasurer of each application. It shall also be the duty of the Treasurer to acknowledge receipt of the application setting forth therein the time and date of receipt thereof. 3) The application shall be substantially in the following form: APPLICATION OF LEASE MARKET STALL _________________ Address _________________ Date The City Treasurer City of Metro Manila S i r : I hereby apply under the following contract for the lease of Stall No.___ of the market. I am ________ years of age, a citizen of the and residing at _______________ . Should the above mentioned stall be leased to me in accordance with the market rules and regulations. I promise to hold the same under the following conditions: 1) That while I am occupying or leasing this stall (or stalls),I shall at all times have my picture and that of my helper (or those of my helpers) conveniently framed and hung conspicuously in the stall. 2) That I shall keep the stall (or stalls) at all times in good sanitary condition and comply strictly with all sanitary and market rules and regulations now existing or which may hereafter be promulgated. 3) I shall pay the corresponding rents for the stall (or stalls) also in the manner prescribed by existing ordinances. 4) The business to be conducted in the stall (or stalls) shall belong exclusively to me. 5) In case I engage helpers, I shall nevertheless personally conduct my business and be present at the stall (or stalls). 6) I shall not sell or transfer my privilege to the stall (or stalls) or otherwise permit another person to conduct business herein. 7) Any violation on my part or on the part of my helpers of the foregoing conditions shall be sufficient cause for the market authorities to cancel this contract. Very respectfully, Applicant I, ________________________ ,do hereby state that I am the person who signed the foregoing application; that I have read the same; and that the contents thereof are true to the best of my own knowledge. Applicant TIN SUBSCRIBED AND SWORN to before me in the City of ___________, Metro Manila, Philippines, this day of ___________________, 19. Applicant-affiant issued at _____, on _______, 19 __ . Official Title 4) Applicants who are Filipino Citizens shall have preference in the lease of public market stalls. If on the last day set for filing applications, there is no application from a Filipino citizen, the posting of the Notice of Vacancy prescribed above shall be repeated for another ten (10) days period. If after the expiration of that period there is still no Filipino applicant, the stall affected may be leased to any alien applicant who filed his application first. If there are several alien applicants, the adjudication of the stall shall be made thru drawing of lots to be conducted by the Market Committee. In case there is only one Filipino applicant, the stall applied for shall be adjudicated to him. If there are several Filipino applicants for the same stall, the adjudication of the stall shall be made through drawing of lots to be conducted by the Market Committee on the date and hour specified in the notice. The result of the drawing of lots shall be reported immediately by the Committee to the City Treasurer concerned for appropriate action. 5) The successful applicant shall furnish the City Treasurer two (2) copies of his/her picture immediately after the award of the lease. It shall be the duty of the Treasurer to affix one copy of the picture to the application and other copy to the record card kept for that purpose. 6) Appeals Any applicant who is not satisfied with the adjudication made by the City treasurer or the Market Committee of the Stall applied for, may file on appeal with the City Mayor who shall decide the same within thirty (30) days and whose decision is final. SECTION 167. Miscellaneous Provisions on Stalls. a) Vacancy of stall before expiration of the lease If for any reason, a stall holder or lease discontinues or is required to discontinue his business before his lease contract expires, such stall shall be considered vacant and its occupancy thereafter shall be disposed of in the manner herein prescribed. b) Partnership with stallholder Any market stallholder who enters business partnership with any party after he acquires the right to lease such stall have no authority to transfer to his partner or partners the right to occupy the stall. In cases of death or any legal disability of such holder to continue in his business, the surviving partners may be authorized to continue in his business, the surviving partners may be authorized to continue occupying the stall for a period not exceeding sixty (60) days within which he wind-up the business of the partnership. If the surviving partner is qualified to occupy a stall under the provisions hereof, and the spouse, parent, or son, daughter or relative within the third degree of consanguinity of affinity of the deceased is not applying for the stall, he shall be given the preference to continue occupying the stall concerned if he or she applies for it. c) Lessee to personally administer his stall Any person who has awarded the right to lease a market stall in accordance with the provisions hereof, shall occupy, administer and he present personally at his stall or stalls, he may employ helpers who must be citizens of the Philippines, including but not limited to his spouse, parents and children who are actually living with him and who are not disqualified under the provisions hereof. The person to be employed as helpers shall, under no circumstances, be person with whom the stall holder has any commercial relation or transaction. d) Dummies Sub-lease of stalls In any case where the person registered to be the holder of lessee of a stall in the public market, is found to be not the person who is actually occupying said stall, the lease of such stall shall be cancelled, if upon investigation such stall holder shall be found to have sub-leased his stall to another person or to have sub-leased his stall to another person or to have connived with such person so that the latter may, for any reason, be able to occupy the said stall. SECTION 168. Responsibility for Market Administration. The City Administrator shall exercise direct and immediate supervision and control over the City's public market and personnel thereof, including those whose duties concern the maintenance and upkeep of the market and market premises, in accordance with existing ordinances and other pertinent rules and regulations. SECTION 169. Creation of a Market Committee. There is hereby created a permanent Market Committee composed of the City Administrator, as Chairman, a representative each of the Mayor, the Sangguniang Bayan, and the market vendors to be appointed by the Mayor, as members. The committee shall conduct the drawing of lots and opening of bids in connection with adjudication of vacant or newly constructed stalls in the City market and to certify to the City Treasurer of the results thereof. SECTION 170. Rules and Regulations. a) The peddling or sale outside the public market site or premises of foodstuffs, which easily deteriorate like fish, and meat, is hereby prohibited. b) No person shall utilize the public market or any part thereof for residential purposes. c) It shall be unlawful for any person to peddle, hawk, sell or offer for sale, or expose for sale, any article in the passageway (pasilio) used by purchasers in the market premises. d) It shall be unlawful for any person to resist, obstruct, annoy or impede any market employee or personnel in the performance of his duties; nor shall parents allow their children to play in or around their stalls or in the market premises. e) It shall be unlawful for any person to drink, serve or dispense liquor or any intoxicating drinks within the premises of the public market at any time of the day. f ) No merchandise or articles shall be sold, offered for sale or exposed for sale in the public market unless the same was legally acquired by the vendor or stall holder and that taxes of any kind due thereon had been paid. g) It shall be unlawful for any lessee to remove or construct, electrical wiring, or water connection without prior permit from the Market Administrator and approved by the City Administrator. h) This City shall not be responsible to the occupants of stalls for any loss or damage caused by fire, theft, robbery, "force majeure" or any other cause. All articles or merchandise left in the public market during closure time shall be at the risk of the stall holder or owner thereof. i) All articles abandoned in any public market buildings in violation of any provision of this Article or any regulation or rule on the management of the Market Administrator or his subordinates to take custody thereof. In case, the articles are claimed within twenty-four (24) hours thereafter, they shall be disposed of in the manner directed by the Treasurer, who may also in his discretion, cause the criminal prosecution of the guilty party, or merely warn him against future violation. In case where the articles have not deteriorated and are not claimed within the time herein fixed, said articles shall be sold at public auction, and the proceeds thereof shall be disposed in accordance with law. SECTION 171. Applicability Clause. Existing laws, ordinances, rules and regulations pertaining to the public market and its premises are hereby adopted as part of this Chapter. SECTION 172. Penalty. Any violation of the provisions of this Chapter shall be punished by a fine of not less than five hundred (P500.00) pesos but not exceeding five thousand (P5,000.00) pesos or imprisonment of not less than one (1) month but not exceeding six (6) months, or both, at the discretion of the Court. CHAPTER 36 Slaughter and Corral Fees SECTION 173. Imposition of Fees. a) Permit Fee to Slaughter Before any animal is slaughtered for public consumption, a permit therefore shall be secured from the City Health Officer concerned or his duly authorized representative who will determine whether the animal or fowl is fit for human consumption, thru the City Treasurer upon payment of the corresponding fee, as follows: For private and government-owned slaughterhouse: a) Large Cattle P20.00 b) Hogs 10.00 c) Goats 5.00 d) Sheep 5.00 e) Others 5.00 a.1.) Ownership Registration Fee Before issuing the permit to slaughter large cattle, the City Treasurer shall require for branded cattle, Certificate of Ownership showing title in the name of the person applying for the permit and the corresponding fee be collected therefrom. a.2.) Transfer of Ownership Fee If the applicant is not the original owner of the large cattle, and there is no Certificate of Transfer made in his favor, one such certificate shall be issued by the agency concerned and the corresponding fee be collected therefrom. a) Transfer of ownership Fee P50.00/head b) Ownership Registration Fee 30.00/head b) Slaughter Fee The fee shall be paid to cover the cost of services on the slaughter of animals at the City slaughterhouse, in accordance with following rates: 1) For public consumption, per kilo: Per Kilo a) Large Cattle P0.10 b) Hogs 0.08 c) Sheeps 0.05 d) Goats 0.05 e) Others 0.05 2) For home consumption, per head: Per head a) Large Cattle P20.00 b) Hogs 10.08 c) Sheeps 5.00 d) Goats 5.00 e) Others 5.00 3) Corral fee, per head, per day or fraction thereof: a) Large Cattle P10.00 b) Hogs 2.00 c) Sheeps 2.00 d) Goats 2.00 e) Others 2.00 4) Inspection Fee (for government-owned slaughterhouse) - Per head: a) Post-Mortem Inspection Fee P10.00 b) Ante-Mortem Inspection Fee 10.00 4.a) Inspection Fee (for private slaughterhouse) a) Post-Mortem Inspection Fee P15.00 b) Ante-Mortem Inspection Fee 15.00 For the purpose of the above Section, dressed meat shall include the liver, heart, tongue and other parts utilized for consumption, and shall be weighed and included in the dressed meat weight as basis for the computation of slaughter fees. SECTION 174. Prohibitions. Permit to slaughter shall not be granted nor the corresponding fee collected on animals condemned by the City Health Officer. SECTION 175. Time of Payment. a) Permit Fee The fee shall be paid to the City Treasurer upon application for a permit to slaughter with the City Health Officer. b) Slaughter Fee The fee shall be paid to the City Treasurer or his authorized representative before the slaughtered animal is removed from the public slaughterhouse, or before the slaughtering of the animal if it takes place elsewhere outside the slaughterhouse. c) Corral Fee The fee shall be paid to the City Treasurer before the animal is kept in the City corral or in any place designated as such. If the animal is kept in the corral beyond the period for, the fees due on the unpaid period shall first be paid before the same animal is released from the corral. SECTION 176. Administrative Provisions. a) The slaughter, of any kind of animal intended for sale shall be done only in the City's Slaughterhouse designated as such by the Sangguniang Panlungsod. The slaughter of animals intended for home consumption may be done elsewhere, except large cattle which shall be slaughtered only in the public slaughterhouse. The animal slaughtered for home consumption shall not be sold or offered for sale. b) Before issuing the permit for the slaughter of large cattle, the City Treasurer shall require for branded cattle, the production of the certificate of ownership if the owner is applicant, or the original certificate of ownership and certificate of transfer showing title in the name of the person applying for the permit if he is not the original owner. If the applicant is not the original owner, and there is no certificate of transfer made in his favor, one such certificate shall be issued and the corresponding fee be collected therefor. For unbranded cattle that have not yet reached the age of branding, the City Treasurer shall require such evidence as will be satisfactory to him regarding the ownership of the animal for which permit to slaughter has been requested. c) Before any animal is slaughtered for public consumption, a permit therefor shall be secured from the City Health Officer or his duly authorized representative, through the City Treasurer. The permit shall bear the date and month of issue and the stamp of the City Health Officer, as well as the page of the book in which said permit number is entered and wherein the name of the permitted, the kind and sex of the animal to be slaughtered appears. d) The permit to slaughter as herein required shall be kept by the owner to be posted in a conspicuous place in his/her stall at all times. SECTION 177. Penalty. Any violation of the provision of this Chapter shall be punished by a fine of not less than five hundred (P500.00) pesos but not exceeding five thousand (P5,000.00) pesos or imprisonment of not less than one (1) month but not exceeding two (2) months, or both, at the discretion of the Court. TITLE VI Regulatory Fees CHAPTER 37 Mayor's Permit Fees for Business Occupations and Other Activities SECTION 178. Imposition of Fees. The following permit fees shall be collected for the issuance of a permit by the City Mayor or his duly authorized deputies to operate a business, pursue an occupation or calling, or undertake an activity within the City. A) On the operation of business: 1) Dealers in fermented liquors, distilled spirits and/or wines, except for wine houses/cellars which shall be based on gross receipt: a) Wholesale dealers in foreign liquors P500.00 b) Retail dealers in foreign liquors 250.00 c) Wholesale dealers in domestic liquors 200.00 d) Retail dealers in domestic liquors 150.00 e) Wholesale dealers in fermented liquors 250.00 f ) Retail dealers in fermented liquors 200.00 g) Wholesale dealers in vino liquors 120.00 h) Retail dealers in vino liquors 75.00 i) Retail dealers in tuba, basi and/or tapuy 50.00 2) Tobacco processor and dealers a) Tobacco Processor P5,000.00 b) Retail tobacco leaf dealers 200.00 c) Wholesale leaf tobacco dealers 500.00 d) Retail tobacco dealers 100.00 e) Wholesale tobacco dealers 250.00 3) Owners or operators of amusement places/devises: a) Night clubs/day clubs P5,000.00 b) Supper clubs, cocktail lounges, bars, discohouses, beer gardens, and other similar establishments 4,000.00 c) Cabarets, dance halls, or dancing pavilions 1,500.00 d) Social clubs/voluntary associations or organizations 1,000.00 e) Skating rinks 1,000.00 f ) Bath houses, resorts and the like, per establishments 1,000.00 g) Steam baths, sauna baths and the like, per establishments 5,000.00 h) Billiard halls, pool halls, per table 50.00 i) Bowling establishments 5,000.00 j) Circuses, carnivals, fun houses and the like 2,000.00 k) Merry-go-rounds, roller coasters, ferris wheels, swings, shooting galleries or similar contrivances and side show booths, per contrivance or booth 200.00 l) Theaters and cinemahouses: Air conditioned 5,000.00 Non-air conditioned 3,500.00 Itinerant operators 50.00/day m) Boxing stadia, auditoriums, gymnasia, concert halls, or similar halls or establishments 5,000.00 n) Race track establishments 5,000.00 o) Pelota/tennis/squash courts, per court 100.00 p) Jai-alai and/or coliseum establishments 5,000.00 q) Off-track or off-fronton betting stations, per station 1,500.00 r) Amusement devices, per device 50.00 4) Financial institutions and/or lending institutions (pawnshops, banks, insurance companies, savings and loan associations, financial and/or lending investors),per establishments: Main Office P5,000.00 per branch 3,000.00 Money shops, per establishments 1,500.00 5) Dealers in securities, including foreign exchange dealers P1,500.00 6) Educational life plan/memorial plan: Principal Office P2,500.00 per branch/agency 1,500.00 7) Subdivisions operators P1,500.00 8) Private cemeteries/memorial parks 3,000.00 9) Boarding houses/lodging houses 250.00 10) Dancing schools/judo karate school/driving schools/speed reading/EDP, etc. 500.00 11) Private schools, colleges and universities/private hospitals 5,000.00 12) Nursery, vocational, and other schools not regulated by the MECS 500.00 13) Driving ranges 500.00 14) Golf links 1,000.00 15) Mini golf links 500.00 16) Polo grounds 2,000.00 17) Private detective/security agencies: Principal Office P500.00 For every guard posted within the locality 100.00 B) On other activities: 1) On delivery trucks or vans to be paid by the manufacturers, producers of and dealers in any product regardless of the number of trucks or vans P100.00 2) For maintaining, window/display office 500.00 3) Promoters, sponsors or talent scouts 500.00 4) For holding stage shows or floor/fashion shows, payable by the operator 250.00 5) For maintaining an office, such as liaison office, administrative office, accounting office, business agencies, and/or similar office, with an area as follows: 400 sq.m. or more P1,000.00 300 sq.m. or more but less than 400 sq.m. 800.00 200 sq.m. or more but less than 300 sq.m. 600.00 100 sq.m. or more but less than 200 sq.m. 400.00 50 sq.m. or more but less than 100 sq.m. 300.00 Less than 50 sq. meters 200.00 6) For operating private/public warehouse or bodega of wholesalers/retailers importers and exporters except those private warehouses which business is duly licensed within the locality where such bodega is located 2,500.00 7) Cold storages 250.00 8) Refrigerating cases 100.00 9) Lumberyards 500.00 10) Car exchange on consignment basis 850.00 11) Storage and sale of flammable or explosive substance 1,000.00 12) Peddlers 50.00 13) Signboards, billboards and other forms of advertisements 100.00 14) House to house promotional sales, per salesman 10.00/day 15) Film shooting on location, per day 200.00 16) Gun clubs 500.00 17) Judo-karate clubs 250.00 18) Candle or soap factory: a) With machinery 2,000.00 b) Without machinery 750.00 19) Manufacturer of paint, paste, ink dyes and other similar products: a) With machinery 5,000.00 b) Without machinery 1,000.00 20) Manufacturer of coconut oil and other kinds of edible oil: a) With machinery 4,000.00 b) Without machinery 1,000.00 21) Manufacturer of lard, boiling fat, butter sauce, sausages, hotdog, baloney and other kinds of similar products: a) With machinery 3,000.00 b) Without machinery 850.00 22) Manufacturer of coffee or chocolate, candies, sweets, and other similar products: a) With machinery 2,000.00 b) Without machinery 600.00 23) Ice cream or ice drop factory: a) With machinery 1,800.00 b) Without machinery 600.00 24) Tanneries 4,000.00 25) Assaying Laboratories 750.00 26) Ice Factory 4,000.00 27) Manufacturer of Pharmaceutical Products: a) With machinery 5,000.00 b) Without machinery 1,000.00 28) Manufacturer of perfumeries or lotion, hair tonics, hair pomades, lipstick, cosmetics and other similar products: a) With machinery 5,000.00 b) Without machinery 1,000.00 29) Manufacturer of batteries for motor vehicles, charging and recharging of batteries) 2,000.00 30) Manufacturer of neon lights 2,000.00 31) Carpentry, manufacture of wooden boxes: a) With machinery 2,000.00 b) Without machinery 750.00 32) Manufacture of mattresses: a) With bed factory connection 4,000.00 b) Without bed factory connection 1,000.00 33) Manufacturer of shoes: a) With machinery (High Tech) 5,000.00 b) With ordinary machine 750.00 c) Without machinery 350.00 34) Manufacturer of shell and wooden furniture, all kinds: a) With machinery 2,000.00 b) Without machinery 750.00 35) Establishment for the construction and repair of bodies of motors vehicles/assembler of trucks, buses, cars, jeeps, and heavy equipment: a) With machinery installation 5,000.00 b) Without machinery installation 1,500.00 c) Const'n of body of light vehicles 1,000.00 36) Establishment for the repair of motor vehicles: a) With an area of more than 1,000 sq.m. 1,500.00 b) With an area of more than 500 sq.m. but less than 1,000.00 sq.m. 1,000.00 c) With an area of 500 sq.m. or less 750.00 37) Blacksmith shops: a) With machinery and forges 750.00 b) Without machinery but with forges 500.00 38) Machine shops establishments for manufacturing or repairing parts of mechanical apparatus or engines or manufacturing any kind of articles made of brass, iron or other metals: a) With more than 10 lathes 3,000.00 b) With 7 to 10 lathes 2,000.00 c) With 4 to 6 lathes 1,000.00 d) With lathes not exceeding 3 750.00 e) Without machinery 500.00 39) Repair shops for pianos, auto-pianos, radios, phonographs, typewriters, mimeographs and other similar apparatus: a) With machinery 750.00 b) Without machinery 400.00 40) Foundries of iron bronze: a) Founding of 5 or more tons a day 2,500.00 b) Founding of less than 5 tons a day 1,500.00 41) Welding shops 500.00 42) Lithographer, engraver or printer: a) With machinery 1,000.00 b) Without machinery 500.00 43) Tinsmith: a) With machinery 1,200.00 b) Without machinery 750.00 44) Photo engravers 750.00 45) Photo studios or establishments 450.00 46) Manufacture of matches 2,000.00 47) General repair of articles of Iron, Brass, etc.: a) With machinery 850.00 b) Without machinery 600.00 48) Restaurant, panciterias, cafes and cafeterias, carinderias, or any other public eating places: a) Restaurants or panciterias with more than 50 seating capacity 1,000.00 b) Restaurants or panciterias with less than 50 seating capacity 850.00 c) Cafes and cafeterias 500.00 d) Carinderias 300.00 49) Refreshment parlors: a) With 20 or more seating capacity 500.00 b) With less than 20 seating capacity 350.00 50) Hotels or motels: a) With 30 or more rooms 5,000.00 b) With 20 or more but less than 30 rooms 4,000.00 c) With 10 or more but less than 20 rooms 3,000.00 d) With less than 10 rooms 2,000.00 51) Sari-sari Stores: a) Those located on the corners of two (2) streets 450.00 b) Those located along a street but not on corners 350.00 c) Those located in interiors not along a street 200.00 52) Manufacture of aerated water or softdrinks 5,000.00 53) Barber shops: a) With 20 or more chairs 800.00 b) With 10 or more but less than 20 chairs 700.00 c) With 5 to 9 chairs 600.00 d) With 4 or less chairs 450.00 54) Hardware store 1,500.00 55) Manufacture of bricks, tiles, hollow blocks and other similar products: a) Bricks and tiles, etc. 4,000.00 b) Culvert pipes up to 36" diameter 3,000.00 c) Hallow blocks, decor blocks, precasts and other similar products 2,000.00 d) Hallow blocks only 1,000.00 56) Distillery, brewery or rectifier and compounder 5,000.00 57) Second hand stores: a) Hardware and scrap, not spare parts 1,000.00 b) Furniture and household goods 750.00 58) Grocery store 750.00 59) Dealers in machineries, automobiles, motor cars, trucks, jeeps, jeepneys, and all other kinds of motor vehicles, machineries or accessories and spare parts: a) Dealers of brand new machineries, accessories and spare parts 3,000.00 b) Dealers in second hand motor vehicles and spare parts 2,000.00 60) Establishment for repair of motor vehicles 500.00 61) Bakeries: a) Those having 4 ovens or more 1,500.00 b) Those having 2 to 3 ovens 1,000.00 c) Those having one oven 750.00 d) Hot pan de sal 500.00 62) Undertakers: a) With embalming establishment and depositing corpses 2,000.00 b) Rendering funeral services only 1,000.00 63) Manufacture and sale of rattan chairs, etc.: a) With machinery 1,000.00 b) Without machinery 500.00 64) Manufacture of mirror and art glasswork: a) With machinery 1,500.00 b) Without machinery 750.00 65) Factory/Manufacturer of cards (playing cards) 1,500.00 66) Printing shops 750.00 67) Painting shops/dress shops/tailor shops 600.00 68) Manufacturing of Bagoong (home made) 200.00 69) Laundry establishment using a) Using more than two washing machines 3,000.00 b) Less than two washing machines 2,000.00 70) Manufacture of eyeglasses: a) With machinery 1,000.00 b) Without machinery 600.00 71) Manufacture of floor wax: a) With machinery 1,500.00 b) Without machinery 750.00 72) Manufacture of noodles and other kinds of similar product 1,200.00 73) Beauty parlors or shops 500.00 74) Repackers of wine and distilled spirits 2,000.00 75) General merchandise: a) Located in the poblacion or in a shopping center/public market 450.00 b) Located outside the poblacion or shopping center/public market 400.00 76) Recapping (Tire Plant) a) With more than two machines used 5,000.00 b) With less than two machines used 3,000.00 77) Manufacture of rubber products: a) Rubber tires and tubes 5,000.00 b) V-belts and automotive hoses 3,000.00 c) Rubber bushing and other similar products 2,000.00 78) Manufacture of plastic products (recycled) 2,000.00 79) Extraction and hauling of sand, gravel, and other quarry resources 2,000.00 80) Steel mill with smelting, struder and roller machine 5,000.00 81) Manufacturer of steel products with struder and rolling machine: a) Manufacturer of steel bars with sizes of 1/2 dia. up and G.I. pipes angle bars and G.I. sheets 5,000.00 b) Steel bars 3/8 in. dia. below, c.w. nails, chicken wires, and other similar hardware items 4,000.00 82) Manufacturer of paper and cardboard: a) Manufacturer of paper and cardboard 5,000.00 b) Manufacturer of paper products such as school pads, notebooks, bond paper, cardboard boxes and other similar products 5,000.00 83) Integrated textile mills 5,000.00 84) Manufacturer of textile, knitting and dyeing 5,000.00 85) Textile finishing service (dyeing only) 3,000.00 86) Garment manufacturer (RTW) and contractor: a) With more than 30 sewing machines 5,000.00 b) With 20 but less than 30 sewing machines 3,500.00 c) With 10 but less than 20 sewing machines 2,000.00 d) Less than 10 sewing machines 1,000.00 87) Vulcanizing, radiator repair shop, rewinding shop, battery repair and recharging 450.00 88) Manufacturer of snack food: a) With machine 3,000.00 b) W/out machine 750.00 89) a) Nickel plating, chromium plating and anodizing services 1,000.00 b) Ordinary shops 500.00 90) Manufacturer of aluminum products a) With machine 5,000.00 b) Without machine 500.00 91) Sawmill 3,000.00 92) Kiln drying plant 2,000.00 93) Manufacturer of automotive accessories a) With machine 2,000.00 b) Without machine 500.00 94) Manufacturer of canned goods: a) With 3 or more steam cookers 5,000.00 b) With less than 3 steam cookers 2,500.00 95) Manufacturer of home appliances (for Corporations) a) T.V.,betamax, air-conditioner and refrigerators 5,000.00 b) Radio, clock, electric fan, etc. 5,000.00 96) Manufacturer of stainless and kitchenware for corporations 5,000.00 97) Feedmill, bonemill, fishmeal, corn and ricemill: Capacity: a) More than 100 cavan/day 2,500.00 b) Less than 100 cavan/day 1,000.00 98) Manufacturer of plastic: a) With more than 2 extruder machine 5,000.00 b) With one extruder machine 2,500.00 c) With more than 3 injection machine 3,000.00 d) With less than 2 injection machine 2,000.00 e) With crusher and extruder machine 2,000.00 f) With more than 3 extrusion blower 2,500.00 g) With less than 2 extrusion machine 2,000.00 99) Wholesale lumber dealer: a) With machine 3,000.00 b) W/out machine 1,000.00 100) Apartments (for lease) a) Ten (10) doors up 1,500.00 b) Five (5) to nine (9) doors 1,000.00 c) With less than five (5) doors 750.00 101) Dormitories/Boarding house: a) 21 beds up 500.00 b) 10 to 20 beds 400.00 c) With less than 10 beds 300.00 102) Medical/Dental clinics 450.00 103) Animal clinic 350.00 104) Private hospital: a) More than 21 bed 2,000.00 b) 12 to 20 beds 1,000.00 c) With less than 12 beds 750.00 105) On owners, operators, or maintainers of gasoline service/filling stations: a) With an area of 1,500 sq.m. or more and/or with not less than seven (7) dispensing pumps 10,000.00 b) With an area of 1,000 sq.m. but less than 1,500 sq.m. and with five (5) or six (6) dispensing pumps 8,000.00 c) With an area of less than 1,000 sq.m. and four (4) dispensing pumps 6,000.00 d) Curb pumps and filling pumps 3,000.00 The gross receipts of services rendered such as oil change, greasing, washing and other similar services shall be subject to the graduated tax on contractors. In this connection, service station operators shall submit quarterly gross receipts on services rendered, and failure to do so shall subject the owner or operator or responsible officer, if a corporation, to a fine of One Thousand Pesos (P1,000.00) for the first offense and a fine of not more than Five Thousand Pesos (P5,000.00) or six months imprisonment on subsequent offenses. 105) Public/private warehouse 2,500.00 106) Private cemeteries/Memorial Parks 5,000.00 C) All other businesses not specifically mentioned: New Bus. P500 With annual sales: ANNUAL FEE Less than P3,000 P 50.00 P 3,000 or more but less than P 10,000 100.00 10,000 or more but less than 50,000 200.00 50,000 or more but less than 100,000 300.00 100,000 or more but less than 200,000 500.00 200,000 or more but less than 300,000 600.00 300,000 or more but less than 400,000 700.00 400,000 or more but less than 500,000 800.00 500,000 or more but less than 600,000 1,000.00 600,000 or more but less than 700.000 1,500.00 700,000 or more but less than 800,000 2,000.00 800,000 or more but less than 900,000 3,000.00 900,000 or more but less than 1,000,000 4,000.00 1,000,000.00 to 10,000,000 5,000.00 Over P10,000,000.00 7,000.00 Provided ,That on businesses with principal offices maintaining or operating branch or sales offices, the following permit fees per branch shall be imposed: ------------------------------------ : : Principal Office W/in : Principal Office is : : W/ Annual Sales : the same locality : outside the locality : ------------------------------------ : P10 M or over : P1,000.00 per branch/ : P2,000.00 per branch/ : : : per business : per business : : : activity : activity : ------------------------------------ : P1 M or over : P500.00 per branch/ : P1,000.00 per branch/ : : but less than : per business : per business : : P10 Million : activity : activity : ------------------------------------ : Below P1 Million : P300.00 per branch/ : P500.00 per branch/ : : : per business : per business : : : activity : activity : ------------------------------------ D) All occupations or callings subject to periodic inspection, surveillance and/or regulation by the City Mayor like animal trainer, auctioneer, barber, bartender, beautician, bondsman, butcher, chambermaid, cook, criminologist, electrician, club/floor manager, forensic expert, fortune teller, hair stylist, handwriting expert, hospital attendant, life-guard, make-up artist, manicurist, masseur-attendant, mechanic, photographer (itinerant),private ballistic expert, rigdriver (cochero),taxi dancer and waiter. One business, occupation or calling does not become exempt by being conducted with some other businesses, occupation or calling for which the permit fee has been paid. SECTION 179. Payment of Fees. Permit fees prescribed under this Chapter shall be paid to the City Treasurer or his duly authorized deputies before any business, occupation or calling can be lawfully begun or pursued. In the ensuing year, payment of the annual permit fees shall be within the first twenty (20) days of the beginning of the calendar year. Provided, however ,that the necessary documents may be processed in accordance with the following schedule: 1. Those whose family names, corporate or company names begin with letters A to F shall be processed on or before the 20th day of January. 2. Those whose family names, corporate or company names begin with letters G to L shall be processed on or before the 20th day of April. 3. Those whose family names, corporate or company names begin with letters M to R shall be processed on or before the 20th day of July. 4. Those whose family names, corporate or company names begin with letters S to Z shall be processed on or before the 20th day of October. In case of change of ownership of the business as well as the location thereof from one municipality to another, it shall be the duty of the owner, agent or manager of such business to secure a new permit and pay the corresponding permit fee as though it were a new business. SECTION 180. Administrative Provisions. a) Supervision and control over establishments and places To maintain peaceful, healthful, sanitary and safe conditions in the City, businesses and occupations shall be conducted in such manner and mode prescribed under such rules and regulations promulgated by the City in accordance with existing laws. b) Application for permit An application for permit shall be filed with the City Mayor or his duly authorized deputies, the form to be provided for the purpose shall set forth all necessary information, including the name and citizenship of the applicant, the description of the business, occupation or undertaking to be conducted, and such other information as may be prescribed. Any false statement made by the applicant or licensee shall constitute a sufficient ground for denying or revoking the permit without prejudice to the criminal liability of the applicant or licensee. Permit may be refused to any person (1) who had previously violated any ordinance or regulation relative to the granting of permits; (2) whose business establishment or undertaking does not conform with zoning regulations, safety, health and other requirements of the City gov't. (3) who has an unsettled tax obligation, debt or liability to the government; or (4) who is not qualified under any provision of law or regulation to establish or operate the business applied for. c) Issuance of permit Upon approval of the application for a permit, two (2) copies of the Mayor's permit together with the application signed by the City Mayor or his duly authorized deputy shall be returned to the applicant. One (1) copy shall be presented to the City Treasurer or his duly authorized deputies as basis for the collection of the permit fee and the corresponding business tax, if any. Every permit issued shall show the name of the applicant, his nationality, marital status, address, nature of organization, (whether sole proprietorship, partnership, or corporation),location of business, date of issue and expiration permit, and such other information or data as may be necessary. d) Posting of permit Every license shall keep his permit posted at all times in a conspicuous place of the business establishment or office. If he has no fixed place of business or office, he shall keep the permit or copy thereof, in his person. The permit shall immediately be produced upon demand by the duly authorized deputies of the City Mayor or Treasurer. e) Renewal of permit The permit issued shall be renewed every fiscal year within the prescribed period upon payment of the corresponding fee prescribed under this Chapter. f) Revocation of permit When a person doing business or engaging in an activity under the provisions of this Title violates any provision of this Chapter; violates any condition set forth in the permit; refuses to pay an indebtedness or liability to the City gov't.;abuses his privilege to do business or pursues an activity within the City to the injury of public morals or peace; when the place where such business or undertaking is conducted becomes a nuisance or is permitted to be used as a resort for disorderly characters, criminals, or women of ill repute; or when the applicant has made any false statement on any portion in his application, the City Mayor or his duly authorized deputies may, after investigation, revoke the permit. Such revocation shall forfeit all sums which may have been paid with respect to the right granted in addition to the penalties provided for under this Title. g) Expiration upon revocation or surrender Every permit shall cease to be in force upon revocation or surrender thereof. Every person holding a permit shall surrender the same upon revocation, or upon closure of the business or discontinuance of the undertaking for which the permit was issued. The business shall be deemed finally closed only upon payment of all taxes, charges or fees due thereon. CHAPTER 38 Sanitary Inspection and Health Certificate Fees SECTION 181. Sanitary Inspection Fee Every owner/operator of business, industrial, commercial, or agricultural establishments, accessoria, building or houses for rent, shall secure sanitary certificate or permit for the purpose of supervision and enforcement of existing rules and regulations on sanitation and safety of the public upon payment to the City Treasurer of an annual fee with the following schedule: a) Aircraft and watercraft companies P 500.00 b) Financial institutions, such as banks, pawnshop and other investment companies, dealers in securities and foreign exchange dealers: Main Office 400.00 Every branch thereof 250.00 c) Gasoline service/filling stations 600.00 d) Private hospitals 1,500.00 e) Medical clinics and dental and animal hospitals 500.00 f) Dwellings and other spaces for lease or rent: 1) Hotels, motels, apartelles, pension inns, drive inns: With 150 or more rooms P 800.00 With 100 to 149 rooms 700.00 With 50 to 99 rooms 500.00 With 25 to 49 rooms 300.00 With less than 25 rooms 200.00 2) Apartments, per door 40.00 3) Houses for rent 40.00 4) Dormitories, lodging or boarding houses, with accommodations for: 40 or more boarders or lodgers 500.00 15 to 39 boarders or lodgers 300.00 Less than 15 boarders or lodgers 200.00 g) Institutions of learning 600.00 h) Media facilities 300.00 i) Telegraph, teletype, cable and wireless communication companies 300.00 j) Telephone/electric and power companies: Main Office 400.00 Every branch/station thereof 300.00 k) Administration offices, display offices, and/or office of professionals 300.00 l) Peddlers 80.00 m) Lending investors 300.00 n) All other business, industrial, commercial, agricultural establishments not specifically mentioned above: With an area of 1,000 sq.m. or more P 1,000.00 500 or more but less than 1,000 sq.m. 800.00 200 or more but less than 500 sq.m. 500.00 100 or more but less than 200 sq.m. 400.00 50 or more but less than 100 sq.m. 300.00 25 or more but less than 50 sq.m. 200.00 Less than 25 sq.m. 100.00 In the case where a single person, partnership or corporation conducts or operates two or more businesses in one place or establishment, the sanitary inspection permit fee shall be imposed on the business with the highest rate. SECTION 182. Health Certificate Fee. All persons required by existing laws, rules and regulations to secure health certificates from the Office of the Local Health Officer shall pay annual fee of Twenty (P20.00) Pesos. SECTION 183. Time of Payment. The sanitary inspection for prescribed under this Chapter, shall be paid at the Office of the City Treasurer concerned within ten (10) days from the date of inspection while the Health Certificate Fee prescribed under Section 151, shall be paid upon issuance of such Health Certificates. SECTION 184. Administrative Provisions. Except as otherwise provided, the Local Hea Stool/Urine Exam P 20.00 Physical & medical check-up 20.00 lth Officer or his duly authorized representatives, shall conduct an annual inspection of all houses, accessoria, or buildings for rent or as soon as circumstances require and all business establishments (commercial, industrial agriculture) in their respective localities in order to determine their adequacy of ventilation, propriety of habitation and general sanitary conditions pursuant to the existing laws, rules and regulations. Sanitary permit shall be issued to the owner by the Local Health Officer or his duly authorized representative after such inspection was conducted and found to be sanitary. Every permit issued shall show the name of the applicant, his nationality, marital status, address, nature of organization, (whether sole proprietorship, partnership or corporation),location information or data as may be necessary. The permit shall be granted for a period of not more than one year and shall expire on the 31st day of December following the date of issuance thereof, unless revoke or surrendered earlier. Every permit shall cease to be in force upon revocation; surrender of same; upon closure of the business or discontinuance of the undertaking for which the permit was issued. The business shall be deemed finally closed only upon payment of all taxes, charges and fees due thereon. CHAPTER 39 Fees for Sealing and Licensing of Weights and Measures Instruments SECTION 185. Imposition of Fees The following are imposed for the sealing and licensing of weights and measures: (a) For sealing linear metric measures Not over one meter P 15.00 Measure over one meter 20.00 (b) For sealing metric measures of capacity Not over ten liters 15.00 Over ten liters 20.00 (c) For sealing metric instruments of weights With capacity of not more than 30 kg. 15.00 With capacity of more than 30 kg. but not more than 300 kg. 20.00 With capacity of more than 300 kg. but not more than 3,000 kg. 25.00 With capacity of more than 3,000 kg. 30.00 (d) For sealing apothecary balance or other balances of precision: Over 3,000 kg. 30.00 Over 300 to 3,000 kg. 25.00 Over 30 to 300 kg. 20.00 30 kg. or less 15.00 (e) For sealing scale or balance with complete set of weights For each scale or balance with complete set of weights for use therewith 15.00 For each extra weight P 2.00 For each and every re-testing and re-sealing of weights and measures instruments including gasoline pumps outside the office upon the request of the owner or operator, an additional service charge of Forty-Five (P45.00) pesos for each instrument shall be collected. SECTION 186. Payment of Fees and Surcharge. The fees herein imposed shall be paid and collected by the City Treasurer upon the sealing or licensing of the weights or measures instruments and renewable on or before the anniversary date thereof. The official receipt evidencing payment shall serve as a license to use such instrument for one year from the date of sealing unless such instrument becomes defective before the expiration period. Failure to have the instrument re-tested and the corresponding fee paid therefor within the prescribed period shall subject the owner or user to a surcharge of five hundred (500%) per centum of the prescribed fees which shall no longer be subject to interest. SECTION 187. Exemptions. (a) All instruments for weights and measures used in government work or maintained for public use by any instrumentality of the government shall be tested and sealed free. (b) Dealers of weights and measures instruments intended for sale. SECTION 188. Administrative Provisions. (a) City Treasurer are hereby required to keep full sets of secondary standard for the use in testing of weights and measures instruments. These secondary standards shall be compared with the fundamental standards in the National Institute of Science and Technology annually. (b) The City Treasurer or his deputies shall conduct periodic physical inspection and test weights and measures instruments within its locality. (c) Instruments of weights and measures found to be defective and such defect is beyond repair shall be confiscated in favor of the government and shall be destroyed by the local treasurer in the presence of the Local Auditor or their representative. SECTION 189. Fraudulent Practices Relative to Weights and Measures and Corresponding Penalties. (a) Fraudulent practices relative to weights and measures Any person, other than the official sealer of weights and measures: 1) Who places an official tag or seal upon any instrument of weights or measures, or attaches it thereto; or 2) Who fraudulently imitates any mark, stamp, or brand, tag or other characteristic sign used to indicate that weights and measures have been officially sealed; or 3) Who alters in any way the certificate given by the sealer as an acknowledgment that the weights and measures mentioned therein have been duly sealed; or 4) Who makes or knowingly sells or uses any false or counterfeit stamp, tag, certificate, or license, or any dye for printing or making stamps, tags, certificates, or licenses which is an imitation of, or purports to be a lawful stamp, tag, certificate or license of the kind required by the provisions of this Chapter; or 5) Who alters the written or printed figures or letters on any stamp, tag, certificate or license used or issued; or 6) Who has in his possession any such false, counterfeit, restored or altered stamp, tag, certificate, or license for the purpose of using or re-using the same in payment of fees or charges imposed in this Chapter; or 7) Who procures the commission of any such offense by another; Shall for each of the offense above, be fined by not less than five hundred (P500.00) pesos nor more than five thousand (P5,000.00) pesos or imprisoned for not less than one month nor more than one year, or both at the discretion of the court. (b) Unlawful possession or use of instrument not sealed within twelve (12) months from last sealing: Any person making a practice of buying or selling goods by weights and/or measures, or of furnishing services the value of which is estimated by weight or measure, who has in his possession, without permit, any unsealed scale, balance, weight or measure, and any person who uses in any purchase or sale or in estimating the value of any service furnished, any instrument of weight or measure that has not been officially sealed, or if previously sealed, the license therefor has expired and has not been renewed in due time, shall be punished by a fine of not exceeding five hundred (P500.00) pesos or by imprisonment of not exceeding one (1) year, or both at the discretion of the court. If, however, such scale, balance, weights or measures, has been officially sealed at some previous time and the seal and tag officially affixed thereto remain intact and in the same position and condition in which they were placed by the official sealer, and the instrument is found not to have been altered or rendered inaccurate but still to be sufficiently accurate to warrant its being sealed without repairs or alterations, such instrument shall, if presented for sealing promptly on demand of any authorized sealer or inspector of weights and measures be sealed, and the owner possessor or user of the same shall be subject to no penalty except a surcharge equal to five (5) times the regular fee fixed by law for the sealing of an instrument of its class, this surcharge to be collected and accounted for by the City treasurer in the same manner as the regular fees for sealing such instruments. (c) Alteration or fraudulent use of instrument of weights and measures: 1) Any person with fraudulent intent, alters any scale or balance, weight or measure after it is officially sealed or who knowingly uses any false scale or balance, weight or measure, whether sealed or not, shall be punished by a fine of not less than five hundred (P500.00) pesos nor more than five thousand (P5,000.00) pesos or by imprisonment of not less than three (3) months nor more than two (2) years, or both at the discretion of the court. 2) Any person who fraudulently gives short weight or measure in the making of a sale, or who fraudulently takes excessive weight or measure in the making of a purchase, or who, assuming to determine truly the weight or measure, of any article bought or sold by weight or measure, fraudulently misrepresents the weights or measures thereof, shall be punished by a fine of not less than five hundred (P500.00) pesos nor more than five thousand (P5,000.00) pesos or by imprisonment of not less than three (3) months nor more than two(2) years, or both. SECTION 190. Administrative Penalties. The City Treasurer may compromise the following acts or omission not constituting fraud. (a) Any person making a practice of buying or selling by weight and measure using unsealed and/or unregistered instrument: 1) When correct P 100.00 2) When incorrect but within tolerable allowance of defect or short measure 200.00 (b) Failure to produce weight and measure tag or license or certificate upon demand but the instrument is duly registered: 1) When correct P 50.00 2) When incorrect but within tolerable allowances of defect or short measure 100.00 (c) Any person found violating any of the above two (2) provisions for the second time shall be fined twice the above penalty. CHAPTER 40 Processing Fees for Zoning or Locational Clearance SECTION 191. Imposition of Fees The following fees for zoning or locational clearance for land use within the City shall be collected by the City Treasurer or its authorized deputies from the owners and/or contractors of land development, construction, renovation and expansion projects, as follows: (a) Application/Filing Fee For every application for locational clearance irrespective of whether approved or not; motions for reconsideration, reclassification and for filing of complaint are as follows: 1) For locational clearance P 30.00 2) For motion for reconsideration 75.00 3) For petition/request for reclassification 450.00 This excludes the cost of reclassification proceedings such as production/reproduction of maps and other documents; public hearings and other publication which shall likewise be charged to the account of the applicant/proponent. 4) For filing complaint, except those involving pauper-litigant which shall be free of charge P 30.00 (b) Processing Fee For approved application for locational clearance whether the project or activity to be undertaken is conforming or non-conforming, in accordance with the following schedules: 1) Residential (single detached and duplex type) P1.00/sq.m. of total floor area 2) Commercial establishment including apartments, mass housing, townhouses constructed primarily for gain purposes P2.00/sq.m. of total floor area 3) Industrial establishments P3.00/sq.m. of total floor area 4) Institutional (schools, hospitals, etc.) P1.00/sq.m. of total floor area 5) Memorial Parks/Cemeteries P0.50/sq.m. of total land area 6) Agro-Industrial: a) Manufacturing P3.00/sq.m. of total floor area b) Non-Manufacturing P2.00/sq.m. of total land area 7) Telecommunications/Towers P2.00/sq.m. of total base 8) Billboards P0.30/per square meter 9) Yards utilized for commercial purposes P1.00/sq.m. of total land area 10) Yards utilized for industrial purposes P2.00/sq.m. of total land area 11) All types of renovation - Fifty (50%) percent of the prescribed rate. 12) Renewal of Temporary Use Permit P30.00 Provided that commercial activities and auxiliary uses that form part of a residential building or, customarily conducted in dwelling or houses, shall be treated as application for the construction of a residential house and shall pay the amount corresponding to such use, except when the maximum floor area devoted to such commercial activities or auxiliary uses, exceeds thirty (30%) percent of the total floor area of the whole residential building. (c) Certificate Fee - For each certificate of conformance/non-conformance and all other certifications issued P10.00 SECTION 192. Escalation Clause. Upon recommendation of the Planning Administrator, the City Mayor may increase by not more than fifty (50%) percent or may decrease by not more than twenty five (25%) percent and not oftener than once a year all rates prescribed in the preceding Section. SECTION 193. Time of Payment. The prescribed processing fees shall be paid to the City Treasurer or its duly authorized deputies before any land development, construction or renovation project is lawfully begun or pursued within the territorial jurisdiction of the City. SECTION 194. Exemption Except for government-owned or controlled corporation, all government projects whether national or local, are exempt from the payment of the prescribed fees. Provided, however ,that the locational clearance must be secured prior to the finalization of plans and issuance of the corresponding building permit. CHAPTER 41 Police Clearance Fees SECTION 195. Imposition of Fees The following fees shall be collected for every certificates issued to any person requesting for issuance of police clearance: (a) For employment, scholarship, study grant P 10.00 (b) For firearms permit application 200.00 (c) For a change of name 200.00 (d) For passport or visa application 100.00 (e) For application for Filipino citizenship 300.00 (f) For some other reasons not herein specified 200.00 Any renewal of police clearance certificate shall be charged the same rate as above, except those renewed upon request of the party to whom the same was issued within one (1) year from issuance of the original which shall be subject to fifty (50%) percent of the fee payable. SECTION 196. Exemption. The fee shall not be collected from (a) officials and employees of local governments and (b) national government officials and employees in relation to official business. SECTION 197. Payment of Fees. The fees shall be paid to the local treasurer or his duly authorized deputies by the person applying for police clearance. CHAPTER 42 Permit Fees on Excavation SECTION 198. Excavation Defined. Excavation shall be defined as any digging or unearthing in the streets/thoroughfares including passageways and sidewalks within the municipality for the installation, repair or improvement of water pipes, gas pipes, telephone or telegraph wires or cable conduit, sewer and drainage systems and/or pipes, telephone construction/improvements, communication and power lines undertaken by the government/public/private utility companies. SECTION 199. Filing of Application and Issuance of Excavation Permit Affecting National and Local Roads. Application for permit to undertake diggings and excavations in national and local roads, except private roads not yet turned over to the City Government shall be filed with Office of the City Engineer, who shall issue the corresponding permit upon payment of appropriate fees and restoration deposits. SECTION 200. Conditions for Permit. The permit to undertake excavations/diggings shall contain, among other things, such conditions as may be necessary to ensure public safety and convenience. All such diggings/excavations shall be in accordance with the excavation and installation plans as approved by the Office of the City Engineer. SECTION 201. Exercise of Supervision. All diggings and excavations shall be under the supervision of the Project Engineer of the Contractor and the duly authorized representative of the public utility company/government agency undertaking the project. However, such diggings and excavations shall be subject to the inspection of the City Engineer or his duly authorized representative to ensure compliance with the installation plans and other conditions in the permit. SECTION 202. Payment of Fees and Charges. The following fees and charges shall be collected from all applicants whether private or government agencies those specifically exempted by law, who shall make or cause to be made any excavation or diggings on any streets and thoroughfares, including passageways and sidewalks within the City. 1) Processing Fee a) For poles and house connections P 50.00 b) For all other excavations 100.00 2) Excavation Permit Fee a) For fifty (50) linear meter or less but not over the maximum width of a trench of one-half (0.50 m.) meter P100.00 b) Over and above fifty (50) l.m. 10.00/l.m. c) Over and above one-half (0.50) linear meter trench width 10.00/sq.m. d) For installation of wooden/concrete utility poles 25.00/pole 3) Restoration Deposit The restoration deposit shall be based on the, following schedule: Per sq.m. or fraction thereof a) Concrete Pavement a.1) 9" thickness P430.00 a.2) 8" thickness 390.00 a.3) 7" thickness 350.00 a.4) 6" thickness 315.00 a.5) 4" thickness 240.00 Concrete Sidewalk P240.00 Macadam Pavement 95.00 Asphalt Pavement 260.00 b) Asphalt Pavement b.1) 2" thickness P260.00 c) Curb and Gutter P200.00/l.m. 3.1) Restoration works and other consequential responsibilities or obligations over diggings/excavations after the completion of the underground works shall be done by the implementing agency (IA). 3.2) The utility company/implementing agency (IA) shall post a cash deposit for restoration cost based on the schedule of restoration rates and/or performance bond to the City Treasurer. The said cash deposit shall be refundable. For restoration works to be undertaken by contract, the implementing agency (IA) contractor shall post a guaranty bond equivalent to the computed restoration cost. 3.2.1) The utility company/implementing agency/contractor shall undertake repair works in case of failure of restoration within six (6) months from date of acceptance. 3.3) For individual connections, a cash payment for restoration works shall be made to the City Treasurer. 4) Maintenance Deposit The utility company/implementing agency shall maintain for a period of six (6) months from date of acceptance the restored excavated portion of the road right of way. It shall be deposited to the City Government the equivalent amount based on the following schedule of rates which shall be utilized by the concerned agency in case of the failure of the utility company/implementing agency/contractor to repair the damaged portion of the restored right-of-way. This maintenance deposit shall be refunded within one (1) month after the expiration of the six (6) months period. a) Concrete Pavement a.1) 9" thickness P108.00/sq.m. a.2) 8" thickness 97.00/sq.m. a.3) 7" thickness 88.00/sq.m. a.4) 6" thickness 79.00/sq.m. a.5) 4" thickness 60.00/sq.m. b) Asphalt P65.00/sq.m. c) Macadam 24.00/sq.m. d) Curb and Gutter 19.00/l.m. SECTION 203. Excavation Affecting Adjoining Properties. 1) Temporary support of adjoining property The person causing any excavation to be made shall provide such sheet piling and bracing as they may be necessary to prevent materials or structures of adjoining property from caving in before permanent support shall have been provided for the sides of an excavation. 2) Permanent support of adjoining property Whenever provisions are not made for the permanent support of the sides of an excavations, the person causing such excavation to be made shall construct an appropriate retaining wall which shall be carried to a height sufficient to retain the soil of the adjoining area. 3) Entrance to adjoining premises For the purpose of providing temporary support to adjoining premises, the person causing an excavation to be made shall get the consent of the owner of the adjoining premises to enter and construct the temporary supports. However, if such consent and entrance are not granted, the owner of adjoining premises shall be responsible for providing the necessary support as the case may be to his premises at his own expense, and for that purpose, he shall be given authority to enter the premises where the excavation is to be made. SECTION 204. Excavation Affecting Adjoining Structures. 1) Excavation more than four (4) feet deep Whenever an excavation is carried to the depth of more than four (4) feet below the curb, the person causing the excavation to be made shall at all times, if granted the consent of the owner of adjoining structures to enter, preserve and protect from damage all existing structures at his own expense, if the safety of said structures will be affected by that part of the excavation which extend more than four (4) feet below the curb line. He shall support such structures by proper foundation. If the owner's consent to enter is not granted to the person causing the excavation to be made, it shall be the duty of said owner to make and provide the necessary foundations, and when necessary for that purpose, such owner shall be given authority to enter the premises where such excavation is to be made. SECTION 205. Appropriate Markers and Guards. 1) The diggings and excavations mentioned in Section 192 shall be provided with appropriate markers and safety devices for the traveling vehicles and pedestrians. 2) In case of death, injury and/or damages caused by the non-completion of such works and/or failure of the one undertaking the work to adopt the required precautionary measures for the protection of the general public or violation of any of the terms or conditions of the permit, the permittee/excavator shall assume all liabilities for such death, injury or damage arising therefrom, for this purpose, the excavator/permittee shall purchase insurance coverage to answer for third party liability. SECTION 206. Insertion Prohibited. All excavations and diggings passing thru canals and insertion through drainage or sewer pipes are strictly prohibited. SECTION 207. Inspection of Private Roads, Streets, Thoroughfares and Passageways. The Office of the City Engineer shall have the authority to inspect all diggings and excavations being undertaken on all private roads, streets, thoroughfares, including passageways and sidewalks and to require that restoration of the excavated area meets the standard specifications as formulated by the City Engineer. SECTION 208. Time of Payment. The fees imposed under this Chapter shall be paid to the City Treasurer before the permit to dig or excavated is issued. Such permit is valid only when the official receipt covering payment of the prescribed fees is attached thereto except when the excavator/permitee is exempted from the payment of fees under Section 196. SECTION 209. Administrative Fines. A) Imposition of Fines : There is hereby imposed a fine of not exceeding Ten Thousand (P10,000.00) Pesos subject to the terms and procedures as hereunder provided: 1) Excavating without an excavation permit. 2) Non-compliance with the work stoppage order. 3) Failure to post or display the Excavation Permit in a conspicuous place. 4) Failure to install road/highway safety construction devices. 5) Failure to install road signs and billboards. B) Determination of Amount of Fines : In the determination of the amount of fines to be imposed for violation under the preceding section, the City Government shall take into consideration the following: 1) Light Violation a) Failure to post Excavation Permit in conspicuous place. 2) Less Grave Violation a) Failure to install road/highway safety construction devices. b) Failure to install road signs and billboards. c) Failure to restore the excavated portion of the road right-of-way to its original conditions. d) Non-compliance with work stoppage order for excavating without an excavation permit. C) Schedule of Fines FINE IN PESOS LIGHT LESS GRAVE GRAVE (P) VIOLATION VIOLATION VIOLATION Minimum P100.00 P1,000.00 P2,500.00 Medium 200.00 2,500.00 5,000.00 Maximum 300.00 5,000.00 10,000.00 The above fines shall be imposed as follows: 1) Minimum fine for failure to comply with the terms of the first notice. 2) Medium fine for failure to comply with the terms of the second notice. 3) Maximum fine for failure to comply with the terms of the third and final notice. SECTION 210. Surcharges for Late Payment. Without prejudice to the provisions of the preceding sections, there is hereby imposed a penalty for surcharge equivalent to fifty percentum (50%) of the Processing and Excavation Permit Fees for commencing the digging of excavation prior to the issuance of excavation permit. Provided, further that when the excavation work is started with due notice and advice to the City government and after the lapse of eight (8) days from the date of filing and acceptance of the application for Excavation Permit, no surcharge or penalty shall be imposed. SECTION 211. Engineering Supervision Fee. Supervision fees shall be collected by the City Government from the Implementing Agency/Excavator/Permittee equivalent to three (3%) percent of the total restoration cost before the start of restoration. SECTION 212. Escalation Clause. Should there be any increase in the cost of labor and/or materials, including the increase in cost of operation and maintenance equipment, upon approval of the City Engineer, a corresponding increase shall be adjusted in the maintenance and restoration costs in accordance with agency estimate. SECTION 213. Revocation of Permit. Permits issued under this Chapter may be revoked or cancelled in cases of emergency, when interest so demands or for non-compliance with the conditions of the permit. SECTION 214. Penalties. Any person violating any of the provisions of this Chapter or its implementing guidelines shall, upon conviction, be punished by a fine of not less than Five Hundred Pesos (P500.00) nor more than Five Thousand Pesos (P5,000.00) or imprisonment of not less than thirty (30) days nor more than six (6) months or both fine and imprisonment in the discretion of the Court. In the case of a corporation, partnership or association, the president, manager or the person-in-charge of the project shall be liable therefor. CHAPTER 43 Construction or Building Permit, Certificate of Occupancy and Other Similar Fees SECTION 215. No person, firm, or corporation including any agency or instrumentality of the government shall construct, alter, repair, move, convert or demolish any building or structure or cause the same to be done without first obtaining a building permit therefor from the Office of the City Engineer, who shall process and issue the same after payment of the corresponding regulatory fees to the City Treasurer. SECTION 216. Applicants who are not exempt shall pay the corresponding fees on construction, building, installation, erection and or occupancy as herein set forth; I. Establishment of Line and Grade: 1) All sides fronting or abutting streets, esteros, rivers and creeks: a) First ten (10) meters P 40.00 b) Every meter or fraction thereof in excess of 10 meters 2.00 2) All other sides: Every meter or fraction thereof 1.00 II. Schedule of Building Permit Fees: 1) Construction/addition/renovation/alteration of residential buildings shall be assessed according to the following rates: A R E A a) Original complete construction up to 20 sq.m. Exempted b) Addition/renovation/alteration up to 20 sq.m. P 2.00 c) Above 20 sq.m. to 50 sq.m. 2.00 d) Above 50 sq.m. to 100 sq.m. 4.00 e) Above 100 sq.m. to 150 sq.m. 5.00 f) Above 150 sq.m. 6.00 2) Construction/addition/renovation/alteration of commercial and industrial buildings shall be assessed according to the following rates: A R E A a) Up to 5,000 sq.m. P 19.00 b) Above 5,000 sq.m. up to 6,000 sq.m. 18.00 c) Above 6,000 sq.m. up to 7,000 sq.m. 17.00 d) Above 7,000 sq.m. 16.00 3) Construction/addition/renovation/alteration of social, educational and institutional buildings shall be assessed according to the following rates: A R E A a) Up to 5,000 sq.m. P 10.00 b) Above 5,000 sq.m. up to 6,000 sq.m. 9.00 c) Above 6,000 sq.m. up to 7,000 sq.m. 5.00 4) Construction/addition/renovation/alteration of bldgs./structures for agricultural purposes (includes greenhouses, granaries, barns, poultry houses, piggeries, hatcheries, stables, cowsheds and other structures for the storage of agricultural products and the like) shall be assessed according to the following rates: A R E A a) Up to 20 sq.m. Exempted b) Above 20 sq.m. up to 500 sq.m. P 2.00 c) Above 500 sq.m. up to 1,000 sq.m. 1.50 d) Above 1,000 sq.m. up to 5,000 sq.m. 1.20 e) Above 5,000 sq.m. up to 10,000 sq.m. 1.00 f) Above 10,000 sq.m. 0.50 5) Construction/addition/renovation/alteration of bldgs./ancillary structures shall be assessed in accordance with the following: a) Buildings, such as private garages and carports (excluding sheds and agricultural buildings grouped under agricultural) shall be charged fifty (50%) percent of the rate of the principal building of which they are accessories. b) All parts of buildings which are open on two or more sides, such as balconies, terraces, lanais and the like, shall be charged fifty (50%) percent of the rate of the principal building of which they are a part. c) Aviaries, aquariums, zoo structures and the like shall be charged in accordance with the rates for agricultural structures. 6) Buildings with height of more than eight (8.00) meters shall be charged an additional fee of one (P1.00) peso per cubic meter above eight (8) meters. The height shall be measured from the ground level up to the bottom of the roof slab or the top line of girt whichever applies. 7) Alteration/renovation/improvement on vertical dimensions of buildings/structures, such as facades, exterior and interior walls, shall be assessed in accordance with the following rates: Concrete, Bricks, or C.H.B. and the like Others Per sq.m. of vertical area P4.00 P3.00 8) Alteration/renovation/improvement on horizontal dimensions of buildings structures, such as floorings, ceilings and roofings shall be assessed in accordance with the following percentages of the fees prescribed under Item II, paragraph 2 and 5 above, of this Section whichever category applies. a) Concrete, bricks or tiles and the like Fifty (50%) Percent b) Others Thirty (30%) Percent 9) Repairs on Buildings/Structures: a) Residential/Commercial/Industrial/Institutional: a.1) Repairs costing up to P10,000.00 Exempted a.2) Repairs costing more than P10,000.00 shall be charged one-half (0.5) of one (1%) percent of the estimated cost of repair. b) Agricultural: b.1) Repairs costing up to P4,000.00 Exempted b.2) Repairs costing more than P4,000.00 shall be charged one-half (0.5) of one (1%) percent of the estimated cost of repair. c) Ancillary: c.1) Repairs costing up to P1,000.00 Exempted c.2) Repairs costing more than P1,000.00 shall be charged one-half (0.5) of one (1%) percent of the estimated cost of repair. 10) Raising of Building/Structures: Assessment of fees for raising of any building/structure shall be based on the new usable floor area generated. The fees to be charged shall be as prescribed under Item II, paragraph 2 and 5 above of this Section, which ever category applies. 11) Demolition/Moving of Buildings/Structures: a) Demolition Fee - per sq.m. of area involved P 4.00 b) Moving Fees - per sq.m. of area of building/structure to be moved 4.00 If a building/structure, for which a Moving Permit has been issued is already covered by a building permit and certificate of occupancy, a new building permit shall not be required therefor at its new site. NOTE: Before the issuance of a Moving Permit: 1. If the building/structure to be moved will pass over any highway/street/road, a clearance shall first be obtained by the owner from the proper Highways/Traffic Authority. 2. Should any utility line be affected, the utility company concerned shall be notified by the owner and clearance secured from them. 12) Construction of Slipways: (See NOTE * following paragraph #15 below) Per lineal meter or fraction thereof P200.00 NOTE: This fee includes the cradle, however, the winch motor shall be charged separately. 13) Construction of Dry Docks: (See NOTE * following paragraph #15) Per cubic meter or fraction thereof P100.00 NOTE: The pumps and motors shall be charged separately. 14) Construction of Wharves, Docks and Piers: (See NOTE * on the next paragraph no.) a) Wood - per sq.m. or fraction thereof P10.00 b) Reinforced Concrete - per sq.m. or fraction thereof 15) Construction of Pier Sheds/Warehouses/Camarines: See Schedule of Fees under paragraph #3 above (Category #2 - Buildings) Before the issuance of the building permit, clearance shall first be obtained by the owner from the proper authority, such as the Philippine Ports Authority, Philippine Coast Guard, Bureau of Public Works, etc. III. Ancillary Structures: 1) Bank and Record Vaults: Per cu.m. or fraction thereof P 30.00 2) Swimming Pools: a) Residential Per cu.m. or fraction thereof P 5.00 b) Commercial Per cu.m. or fraction thereof P 15.00 c) Social/Institutional Per cu.m. or fraction thereof P 10.00 NOTE: Swimming pools improvised from local indigenous materials such as rocks, stones and/or small boulders and with plain cement flooring shall be charged fifty (50%) percent of the above rates. Ancillary structure to swimming pools, such as shower rooms, locker rooms and the like shall be charged fifty (50%) percent of the rates corresponding to the category of swimming pools, as provided for under Item II, paragraph 2 and 4 above, of this Section. 3) Construction of firewalls separate from the building: a) Per square meter or fraction thereof P 2.00 b) Provided, that the minimum fee shall be 40.00 4) Construction/erection of towers: a) Residential Exempted Trilon Self-supporting (Guyed) b) Commercial/Industrial b.2) Up to 10 mtrs. in height P 2,000.00 P 200.00 b.2) Every meter or fraction thereof in excess of 10 mtrs. 100.00 10.00 c) Institutional 1. Up to 10 mts. in height 1,500.00 100.00 2. Every meter or fraction thereof in excess of 10 mts. 100.00 10.00 NOTE: Towers with platforms or floors shall be charged an additional fee in accordance with item II, paragraph 3 and 4 above, of this Section. 5) Commercial/Industrial Storage Silos: a) Up to 10 meters in height P 1,000.00 b) Every meter or fraction thereof in excess of 10 meters 50.00 NOTE: Silos with platforms or floors shall be charged an additional fee in accordance with Item II, Paragraph 3 & 4 of this Section. 6) Construction of smokestacks and chimneys for commercial industrial use: a) Smokestacks: a.1) Up to 10 meters in height, measured from the base P 200.00 a.2) Every meter or fraction thereof in excess of 10 meters 10.00 b) Chimneys b.1) Up to 10 meters in height, measured from the base P 40.00 b.2) Every meter or fraction thereof in excess of 10 meters 1.00 7) Construction of Commercial/Industrial Fixed Ovens: Per square meter or fraction thereof of interior floor area P 40.00 8) Construction of Industrial Kiln/Furnace* Per cu.m. or fraction thereof of volume P 10.00 9) Construction of reinforced concrete or steel tanks for Category I Building: a) Up to 2 cu.m. Exempted b) Every cu.m. or fraction thereof in excess of 2 cu.m. P 10.00 10) Construction of reinforced concrete tanks for Comm'l./Industrial Use: a) Up to 10 cu.m. P 400.00 b) Every cu.m. or fraction thereof in excess of 10 cu.m. 20.00 11) Construction of Waste Treatment Tanks (Including Sedimentation and Chemical Treatment Tanks) Per cu.m. of volume P 2.00 12) Construction of Steel Tanks for Commercial/Industrial Use: a) Above Ground: a.1) Up to 10 cu.m. P 400.00 a.2) Every cu.m. or fraction thereof in excess of 10 cu. m. up to 100 P 20.00 a.3) Every cu.m. or fraction thereof in excess of 100 cu.m. up to 1,000 16.00 a.4) Every cu.m. or fraction thereof in excess of 1,000 cu.m. up to 5,000 12.00 a.5) Every cu.m. or fraction thereof in excess of 5,000 cu.m. up to 10,000 5.00 a.6) Every cu.m. or fraction thereof in excess of 10,000 cu.m. up to 20,000 1.00 a.7) Every cu.m. or fraction thereof in excess of 20,000 cu.m. 5.00 b) Underground: b.1) Up to 20 cu.m. P 300.00 b.2) Every cu.m. or fraction thereof in excess of 20 cu.m. 20.00 13) Pull-outs and Reinstallation of Commercial/Industrial Steel Tanks: a) Underground: a) Per cu.m. or fraction thereof of excavation P 10.00 b) Saddle or trestle mounted horizontal tanks: Every cu.m. or fraction thereof of volume of tank 1.00 c) Reinstallation of vertical storage tanks shall be considered as new construction. Corresponding fees shall be charged in accordance with paragraph 12-a above. 14) Booths, Kiosks, Platforms, Stages and the like: a) Construction of permanent type booths, kiosks, platforms, stages and the like: Per sq.m. or fraction thereof of floor area P 5.00 b) Construction of temporary type booths, kiosks, platforms, stages field offices, laborers quarters and the like: Per sq.m. or fraction thereof of floor area 4.00 c) Inspection of knock-down type temporary booths, platforms, stages and the like: Per unit 20.00 IV. Construction of Tomb and Canopies, Mausoleums and Niches in Cemeteries and Memorial Parks: 1) Plain tombs, cenotaphs, or monuments w/o backdrop wall, canopy or roofing Exempted 2) Canopied tombs, whether partially or totally roofed over, per sq.m. of covered area P 4.00 3) Semi-enclosed mausoleums, whether canopied or not, per sq.m. of built up area 4.00 4) Totally enclosed mausoleums, per sq.m. of floor area 10.00 5) Multi-level interment niches, per sq.m. of floor area, per level 2.00 V. Sanitary/Plumbing Permit Fees: 1) Installation Fees: a) One unit, composed of one water closed, two floor drains, one lavatory, two faucets and one shower head P 20.00 b) Every fixture in excess of one unit: a.1) Each water closet P 6.00 a.2) Each floor drain 2.00 a.3) Each sink 2.00 a.4) Each lavatory 5.00 a.5) Each faucet 1.50 a.6) Each shower head 1.50 a.7) Each slop sink 6.00 a.8) Each urinal 3.00 a.9) Each bath tub 6.00 a.10) Each grease trap 6.00 a.11) Each garage trap 6.00 a.12) Each bidette 3.00 a.13) Each dental cuspidor 3.00 a.14) Each gas-fired water heater 3.00 a.15) Each drinking fountain 1.00 a.16) Each bar or soda fountain sink 3.00 a.17) Each laundry sink 3.00 a.18) Each laboratory sink 3.00 a.19) Each fixed type sterilizer 1.00 a.20) Each water meter 1.00 2) Construction of specific vaults: a) Category I (Residential) Exempted b) All other categories: b.1) Up to 5 cu.m. of digestion chamber P 20.00 b.2) Every cu.m. or fraction thereof in excess of 5 cu.m. 6.00 VI. Electrical Permit Fees: 1) Lighting Power System: a) Each switch, lighting and/or convenience outlet P 1.00 b) Each remote control master switch 20.00 c) Each special purpose outlet of 20 amperes capacity or more 2.00 d) Each time switch 2.00 2) Appliances for Commercial/Industrial Use: a) Each range or heater: a.1) Up to 1 KW P 2.00 a.2) Every KW or fraction thereof in excess of 1 KW 1.00 b) Each refrigerator or freezer 4.00 c) Each washing machine or dryer 4.00 d) Each commercially used hair curling apparatus or hair dryer 4.00 e) Each fixed type electric fan 2.00 f) Each electric typewriter, cash register or adding machine 2.00 3) Electrical equipment or apparatus for commercial/industrial use: a) Each electric bell, annunciator system P 4.00 b) Each fire alarm unit 2.00 c) Each arc (light) lamp 10.00 d) Each flasher, beacon light 9.00 e) Each x-ray equipment 20.00 f) Each battery charging rectifier 10.00 g) Each electric welder: g.1) Up to 1 KVA/KW 4.00 g.2) Every KVA/KW or fraction thereof in excess of 1 KVA/KW 2.00 h) Each neon sign transformer 2.00 i) Each neon sign unit 2.00 j) Each telephone switchboard (PBX, PABX, TELEX machine, etc.) 10.00 k) Each trunkline 4.00 l) Each telephone apparatus 2.00 m) Each intercom master 2.00 n) Each slave 2.00 4) Motion Picture Projectors for commercial use: a) 16 mm per unit P 60.00 b) 35 mm per unit 80.00 c) 70 mm and above per unit 140.00 5) TV Cameras for commercial/industrial use: Per unit P 40.00 6) Motors and Controlling Apparatus/Unit: a) Up to 1/4 HP P 4.00 b) Above 1/4 HP up to 1 HP 6.00 c) Above 1 HP up to 5 HP 8.00 d) Above 5 HP up to 10 HP 12.00 e) Above 10 HP up to 20 HP 20.00 f) Every HP in excess of 20 HP 1.00 7) Generators (AC or DC)/Unit: a) Up to 1 KW P 4.00 b) Above 1 KW up to 5 KW 8.00 c) Above 5 KW up to 10 KW 25.00 d) Above 10 KW up to 20 KW 40.00 e) Every KW or fraction thereof in excess of 20 KW 2.00 8) Transformer and Sub-Station Equipment: a) Each transformer up to 1 KVA P4.00 b) Every KVA or fraction thereof in excess of 1 KVA up to 2,000 KVA (based on nameplate ratings) 2.00 c) Each transformer above 2,000 KVA 4,000.00 d) Each safety switch or circuit breaker up to 50 amperes and not exceeding 600 volts 3.00 e) Each safety switch, air circuit breaker, oil circuit breaker or vacuum circuit breaker other than motor controlling apparatus, above 50 amperes up to 100 amperes, and not exceeding 600 volts 6.00 f) Every 50 amperes or fraction thereof in excess of 100 amperes 2.00 g) Every 10,000 amperes or fraction thereof of interrupting capacity of every air circuit breaker, oil circuit breaker or vacuum circuit breaker operating above 600 volts 6.00 NOTE: Machinery, equipment and installations of utility companies used in the generation, transmission and distribution of power shall not be subject to Permit and Inspection fees. 9) Each temporary lighting or convenience outlet for celebration, ferias or construction purposes P2.00 10) Other electrical apparatus or appliances not otherwise provided for in this Item No. VI: Every KW or fraction thereof P6.00 11) Temporary Current Connection: a) Temporary Current Connection Permit shall be issued for testing purposes only in commercial and/or industrial establishments. Regular fees shall be charged and collected in accordance with the fees prescribed in this Item. b) If no final approval is issued within sixty (60) days, a new writing permit shall be secured and all corresponding permit fees shall be paid. 12) Pole/Attachment Location Plant Permit: a) Approved Pole Location Plant Permit/Pole P10.00 b) Approved Attachment Location Plan Permit/Attachment 20.00 13) Miscellaneous Fees: a) Each union, separation, alteration, re-connection or relocation of electric meter: a.1) Residential P 20.00 a.2) Commercial/Industrial 50.00 a.3) Institutional 30.00 b) Issuance of Wiring Permit: b.1) Residential P20.00 b.2) Commercial/Industrial 50.00 b.3) Institutional 30.00 VII. Mechanical Permit Fees: 1) Refrigeration, Air Conditioning and Mechanical Ventilation: a) Refrigeration (cold storage) per ton, or fraction thereof P40.00 NOTE: Household refrigerator, freezers, fans, etc. used in single detached, duplex or multiple family dwellings are exempted from permit fees. b) Ice Plants per ton or fraction thereof P60.00 c) Package and Centralized Air Conditioning Systems: c.1) Up to 100 tons, per ton P80.00 c.2) Every ton or fraction thereof above 100 tons 40.00 d) Window type air conditioners/unit P60.00 NOTE: Window type air conditioners used in single detached, duplex or multiple family dwellings are exempted from permit fees. e) Mechanical Ventilation per HP or fraction thereof of blower or fan, or metric equivalent P20.00 NOTE: In a series of AC/REF systems located in one establishment, the total installed tons of refrigeration shall be used as the basis of computation for purposes of installation/inspection fees and shall not be considered individually. For evaluation purposes: e.1) For Ice Making: 3.5) HP per ton, for compressors up to 50 tons capacity 3.25) HP per ton, for compressors above 50 tons up to 200 tons capacity 3.10) HP per ton, for compressors above 200 tons capacity e.2) For Air-Conditioning: 1.25 HP per ton, for compressors of 1.2 tons up to 5 tons capacity 1.10 HP per ton, for compressors above 5 tons up to 50 tons capacity 1.00 HP per ton, for compressors above 50 tons capacity e.3) For Commercial/Industrial Refrigerator w/out Ice Making: 1.5 HP per ton, for compressors of 1 ton up to 5 tons capacity 1.4 HP per ton, for compressors above 5 tons up to 50 tons capacity 1.3 HP per ton, for compressors above 50 tons capacity 2) Escalators and Moving Walks: a) Up to 50 lineal meters, per lineal meter or fraction thereof P20.00 b) Every lineal meter or fraction thereof in excess of 50 lineal meters 10.00 3) Elevators, per unit: a) Up to 1,000 kg. capacity P4,000.00 b) Above 1,000 kg. capacity 5,000.00 c) Freight Elevators 5,000.00 d) Motor Driver Dumbwaiters 400.00 e) Construction elevators for materials 1,000.00 g) Car Elevators 5,000.00 4) Boilers/Unit: a) Up to 10 HP P400.00 b) Above 10 HP up to 30 HP 600.00 c) Above 30 HP up to 50 HP 800.00 d) Above 50 HP up to 70 HP 1,000.00 e) Above 70 HP up to 90 HP 1,200.00 f) Above 90 HP up to 100 HP 1,400.00 g) Every HP above 100 HP 4.00 NOTE: Boiler rating shall be computed on the basis of one (1) sq. m. of heating surface for one (1) boiler HP. 5) Pressurized Water Heaters/Unit P200.00 NOTE: Pressurized water heaters used in single detached, duplex or multiple family dwellings are exempted from permit fees. 6) Water pump and sewage pumps for buildings/structures used for commercial/industrial purposes/Unit: Per HP or fraction thereof P40.00 7) Automatic fire extinguishers, per sprinkler head P2.00 8) Stationary Standby Generating Sets/Unit: a) Up to 10 HP P300.00 b) Above 10 HP up to 30 HP 400.00 c) Above 30 HP up to 50 HP 500.00 d) Above 50 HP up to 70 HP 600.00 e) Above 70 HP up to 90 HP 700.00 f) Above 90 HP up to 100 HP 900.00 g) Every HP above 100 HP 2.00 9) Compressed Air, Vacuum, Institutional and/or Industrial Gases, per outlet P10.00 10) Other Internal Combustion Engines, including cranes, fork-lifts, loaders, pumps, mixers, compressors and the like, not registered with the LTC: a) Up to 10 HP P200.00 b) Above 10 HP up to 30 HP 260.00 c) Above 30 HP up to 50 HP 320.00 d) Above 50 HP up to 70 HP 380.00 e) Above 70 HP up to 100 HP 440.00 f) Every HP above 100 HP 2.00 11) Pressure Vessels: Per cu. m. or fraction thereof 50.00 12) Other Machinery/Equipment for Commercial/ Industrial use not elsewhere specified, per HP or fraction thereof P50.00 13) Pneumatic Tubes, Conveyors, Monorails for Materials handling, per lineal meter P25.00 VIII. Fencing Permit Fees: 1) Fences made of indigenous materials and/or barbed wire, chicken wire, hog wire Exempted 2) Fences up to 1.80 meters in height, made of materials other than those mentioned in the above paragraph P2.00 3) Fences in excess of 1.80 meters in height, made of materials other than those mentioned in paragraph 1 under this Item, per lineal meter, or fraction thereof P2.00 IX. Construction of Sidewalks: a) Up to 20 sq. m. P20.00 b) Every sq. m. or fraction thereof in excess of 20 sq. m. 1.00 X. Paved areas intended for commercial/industrial/social/ institutional use, such as parking areas, gasoline station premises, skating rinks, pelota courts, tennis and basketball courts and the like: Per sq. m. or fraction thereof of paved area P 1.00 XI. Use of streets and sidewalks as permitted under Chapter 11 of the National Building Code and Rule IX of each Implementing Rules and Regulations: 1) Use of Sidewalk: a) Up to 10 sq. m. of sidewalk, per calendar month P200.00 b) Every sq. m. or fraction thereof in excess of 20 sq. m. per calendar month 10.00 2) Erection of Scaffoldings Occupying Public Areas: a) Up to 10 lineal meters of frontage, per calendar month P120.00 b) Every lineal meter or fraction thereof of frontage in excess of 10 lineal meters, per calendar month 10.00 XII. Certificates of Uses or Occupancy: 1) Category I (Residential) a.1) Buildings made of traditional indigenous materials as defined under Section 209 of the National Building Code Exempted a.2) Buildings costing more than P15,000.00 up to P50,000.00 50.00 a.3) Buildings costing more than P50,000.00 up to P100,000.00 100.00 a.4) Buildings costing more than P100,000.00 up to P150,000.00 150.00 a.5) Building costing more than P150,000.00 up to P50,000.00 200.00 a.6) Buildings costing more than P250,000.00 up to P500,000.00 400.00 a.7) Buildings costing more than P500,000.00 800.00 2) Category II (Commercial/Industrial) a.1) Building costing up to P50,000.00 P100.00 a.2) Buildings costing more than P50,000.00 up to P100,000.00 200.00 a.3) Buildings costing more than P100,000.00 up to P250,000.00 400.00 a.4) Building costing more than P250,000.00 up to P500,000.00 800.00 a.5) Buildings costing more than P500,000.00 1,600.00 3) Category III (Institutional) a.1) Buildings costing up to P50,000.00 P60.00 a.2) Buildings costing more than P50,000.00 up to P150,000.00 150.00 a.3) Buildings costing more than P150,000.00 up to P250,000.00 300.00 a.4) Building costing more than P250,000.00 up to P500,000.00 600.00 a.5) Buildings costing more than P500,000.00 1,200.00 4) Category IV (Ancillary) a.1) Buildings with floor area up to 20 sq. m. Exempted a.2) Buildings with floor area above 20 sq. m. up to 500 sq. m. P20.00 a.3) Buildings with floor area above 500 sq. m. up to 1,000 sq. m. 40.00 a.4) Buildings with floor area above 1,000 sq. m. up to 5,000 sq.m. 60.00 a.5) Buildings with floor area above 5,000 sq. m. up to 10,000 sq. m. 100.00 a.6) Buildings with floor area above 10,000 sq. m. 200.00 5) Category V: a.1) Garages, Carports, balconies, terraces and the like: Fifty (50%) percent of the rate of principal building according to Category. (See Item II, paragraphs 1 to 3 above) a.2) Aviaries, aquariums, zoo structures, and the like. Same rates as for Category IV 6) Ancillary Structures: a) Bank and Record Vaults, per cu. m. of interior volume P15.00 b) Swimming Pool/Unit: b.1) Residential 2.00 b.2) Commercial/Industrial 20.00 b.3) Social/Institutional 20.00 b.4) Improvised swimming pool made or materials listed under the Item III, paragraph 2 of this Section: Fifty (50%) percent of the above rates: c) Swimming pool, shower rooms/locker rooms/Unit: c.1) Residential P5.00 c.2) Commercial/Industrial 15.00 c.3) Social/Institutional 10.00 d) Towers/Unit: Trilon Self-supporting (Guyed) d.1) Residential Exempted Exempted d.2) Commercial/Industrial P40.00 P20.00 d.3) Social/Institutional 40.00 20.00 e) Comm'l/Industrial Storage Silos/Unit P40.00 f) Smokestacks/Unit P20.00 g) Chimney/Unit P10.00 h) Commercial/Industrial Fixed Ovens/Unit P10.00 i) Industrial Kiln/Furnace/Unit P50.00 j) Reinforced Concrete Tranks/Unit: j.1) Residential: j.1.1) Up to 2 cu.m. Exempted j.1.2) above 2 cu. m. P10.00 j.2) Commercial/Industrial 40.00 j.3) Social/Institutional 20.00 k) Steel Tanks/Unit: k.1) Residential: k.1.1) Up to 2 cu. m. Exempted k.1.2) Above 2 cu.m. P 10.00 k.2) Commercial/Industrial: k.2.1) Above ground P40.00 k.2.2) Underground 40.00 k.3) Social/Institutional 20.00 l) Booths, Kiosks, Platforms, Stages, and the like P20.00 XIII. Annual Inspection Fees: 1) Annual Building Inspection Fees shall be collected by the Building Officials at the following rates: a) Category I: a.1) Single detached dwellings units and duplexes Exempted a.2) If the owner requests building inspection, the fee for each of the services enumerated below is P100.00 a.2.1) Land Use Conformity a.2.2) Architectural Presentability a.2.3) Structural Stability a.2.4) Sanitary and Health Requirements a.2.5) Fire Resistive Requirements b) Category II and III: Commercial (excluding amusement houses and gymnasia) industrial, social and institutional buildings with gross value of: b.1) Up to P1 Million P100.00 b.2) Above P1 Million up to 5 Million 200.00 b.3) Above P5 Million up to 10 Million 400.00 b.4) Above P10 Million up to 50 Million 800.00 b.5) Above P50 Million up to 100 Million 1,000.00 b.6) Above P100 Million 1,000.00 c) Amusement House, Gymnasia and the like c.1) First class cinematographs or theaters P1,500.00 c.2) Second class cinematographs or theaters 600.00 c.3) Third class cinematographs or theaters 400.00 c.4) Grandstands/Bleachers 1,000.00 c.5) Gymnasia and the like 600.00 Gymnasia, grandstands, bleachers, concert halls, little theaters, and the like that are integral parts of a school, college or university complex shall be charged in accordance with sub-paragraph (b) above of this Item. 2) Sanitary/Plumbing Inspection Fees: a) Every inspection trip during const'n P4.00 b) Annual inspection of sanitary/plumbing system 15.00 3) Electrical Inspection Fees: a) Every inspection trip during const'n 4.00 b) Annual Inspection Fees are the same as corresponding Installation Fees prescribed under Item VI of this Section. NOTE: Category I buildings are exempt from annual inspection. 4) Annual Mechanical Inspection Fees: NOTE: See Note under Item VII, Paragraph 1 above of this Section. a) Refrigeration and Ice Plant/Ton: a.1) Up to 100 tons capacity P20.00 a.2) Above 100 tons up to 150 tons 16.00 a.3) Above 150 tons to 300 tons 12.00 a.4) Above 300 tons up to 500 tons 8.00 a.5) Every ton or fraction thereof above 500 tons 4.00 NOTE: Household refrigerator, freezers, fans, etc. used in single detached duplex or multiple family dwellings are exempted from annual inspection. b) Air-Conditioning Systems: b.1) Window-type air-conditioners/Unit P30.00 NOTE: Window-type air-conditioners used in single detached duplex or multiple family dwellings are exempted from annual inspection. b.2) Package or centralized air-conditioning systems: b.2.1) First 100 tons, per ton P20.00 b.2.2) Above 100 tons up to 150 16.00 b.2.3) Above 150 tons up to 300 12.00 b.2.4) Above 300 tons up to 500 8.00 b.2.5) Every ton or fraction thereof above 500 tons 6.00 c) Mechanical Ventilation/Unit: c.1) Up to 1 HP P10.00 c.2) Above 1 HP up to 5 HP 20.00 c.3) Above 5 HP up to 10 HP 40.00 c.4) Above 10 HP up to 20 HP 80.00 c.5) Above 20 HP 120.00 d) Escalators and Moving Walks/Unit P100.00 e) Elevators/Unit: e.1) Passenger elevators: e.1.1) First 5 landings P400.00 e.1.2) Each landing above the 5th 20.00 e.2) Freight elevators 300.00 e.3) Motor-driven dumbwaiters 40.00 e.4) Const'n elevators for materials 300.00 e.5) Car elevators 400.00 NOTE: Additional floor stops/landings shall be inspected and charged in accordance with above rates. f) Boilers: f.1) Up to 10 HP P300.00 f.2) Above 10 HP up to 30 HP 400.00 f.3) Above 30 HP up to 50 HP 500.00 f.4) Above 50 HP up to 70 HP 600.00 f.5) Above 70 HP up to 90 HP 700.00 f.6) Above 90 HP up to 100 HP 800.00 f.7) Every HP in excess of 100 HP 4.40 NOTE: Boiler rating shall be computed on the basis of one (1) sq. m. of heating surface for one (1) boiler HP. g) Pressurized water heater/Unit: NOTE: Pressurized water heaters used in single detached or duplex family dwellings are exempt from inspection. h) Automatic fire extinguishers, per sprinkler head P1.00 i) Water and sewage pumps for buildings/structures for commercial/industrial purposes, per unit: i.1) Up to 1 HP P10.00 i.2) Above 1 HP to 3 HP 30.00 i.3) Above 3 HP up to 5 HP 60.00 i.4) Above 5 HP up to 10 HP 80.00 i.5) Above 10 HP up to 20 HP 100.00 i.6) Above 20 HP up to 30 HP 120.00 i.7) Above 30 HP up to 40 HP 140.00 i.8) Above 40 HP up to 50 HP 160.00 i.9) Above 50 HP up to 60 HP 180.00 i.10) Above 60 HP up to 70 HP 200.00 i.11) Above 70 HP up to 80 HP 220.00 i.12) Above 80 HP up to 90 HP 240.00 i.13) Every HP or fraction thereof above 90 HP 2.00 NOTE: Water and sewage pumps used in single detached or duplex family dwellings are exempt from inspection. j) Standby Generating Sets/Unit: j.1) Up to 10 HP P40.00 j.2) Above 10 HP up to 30 HP 80.00 j.3) Above 30 HP up to 50 HP 120.00 j.4) Above 50 HP up to 70 HP 160.00 j.5) Above 70 HP up to 90 HP 200.00 j.6) Above 90 HP up to 100 HP 240.00 j.7) Every HP or fraction thereof above 100 HP 2.00 k) Other Internal Combustion Engines, including Cranes, Fork-lifts, Loaders, Pumps, Mixers, Compressors and the like, per unit: k.1) Up to 10 HP P80.00 k.2) Above 10 HP to 30 HP 140.00 k.3) Above 30 HP up to 50 HP 200.00 k.4) Above 50 HP up to 7 0 HP 260.00 k.5) Above 70 HP up to 90 HP 320.00 k.6) Above 90 HP up to 100 HP 380.00 k.7) Every HP or fraction thereof above 100 HP 2.00 l) Other machinery and/or equipment for commercial/industrial use not elsewhere specified, per unit: l.1) Up to 1/2 HP P6.00 l.2) Above 1/2 HP up to 1 HP 20.00 l.3) Above 1 HP up to 3 HP 40.00 l.4) Above 3 HP up to 5 HP 60.00 l.5) Above 5 HP up to 10 HP 80.00 l.6) Above 10 HP up to 20 HP 100.00 l.7) Above 20 HP up to 30 HP 120.00 l.8) Above 30 HP up to 40 HP 140.00 l.9) Above 40 HP up to 50 HP 300.00 l.10) Above 50 HP up to 60 HP 360.00 l.11) Above 60 HP up to 70 HP 420.00 l.12) Above 70 HP up to 80 HP 480.00 l.13) Above 80 HP up to 90 HP 520.00 l.14) Above 90 HP up to 100 HP 600.00 l.15) Every HP or fractions thereof above 100 HP 5.00 m) Pressure Vessels: Per cubic meter or fraction thereof P30.00 n) Pneumatic Tubes, Conveyors, Monorails for materials handling: Per lineal meter or fraction thereof P2.00 o) Testing/Calibration of Pressure Gauge per Unit P20.00 p) Gas Meters: Each gas meter tested, proved and sealed: p.1) Up to 10 lights P12.00 p.2) Above 10 lights up to 50 lights 16.00 p.3) Above 50 lights up to 100 lights 24.00 p.4 Above 100 lights 40.00 q) Every inspection of mechanical rides used in amusement centers of fairs, such as ferris wheels, merry-go-rounds, roller coasters, and the like, per unit P40.00 XIV. Sign Permit Fees: 1) Erection of supports of any signboard, billboard, marquee and the like: a) Up to 4 sq. m. of signboard area P100.00 b) Every sq. m. or fraction thereof in excess of 4 sq. m. 20.00 2.) Installation Permit Fees: Per sq. m. of display surface or fraction thereof: a) Business Signs: a.1) Neon P30.00 a.2) Illuminated 20.00 a.3) Others 12.00 a.4) Painted-on 8.00 NOTE: Signs not exceeding 0.20 sq. m. of display surface and/or temporary signs for charitable, religious and civic purposes are not required to obtain a permit. Fees for the electrical parts of signs are found in Item VI, paragraph 1 and 3 above of this Section. 3) Annual Renewal Fees: Per sq. m. of display surface or fraction thereof: a) Neon signs P30.00 Provided, that the minimum fee shall be 120.00 b) Illuminated signs 15.00 Provided, that the minimum fee shall be 60.00 c) Others 80.00 Provided, that the minimum fee shall be 40.00 d) Painted-on signs 40.00 Provided, that the minimum fee shall be 20.00 XV. Certifications: 1) Certified true copy of building permit P4.00 2) Certified true copy of Certificate of Use/Occupancy 4.00 3) Issuance of Certificate of Damage 4.00 4) Certified true copy of Certificate of Damage 4.00 5) Certified true copy of Electrical Certificate 4.00 6) Issuance of Cert. of Gas Meter Installation 12.00 7) Certified true copy of Cert. of Operation 4.00 XVI. Payment of Fees: All fees mentioned in this Chapter shall be paid to the Cashier of the City Building Official or to the City Treasurer before the issuance of the building permit. XVII. Penalties: 1) A surcharge of one hundred (100%) percent shall be imposed and collected from any who shall construct, install, repair, alter or cause any change in the use or occupancy of any building or parts thereof or appurtenances thereto without any permit. 2) All inspection fees shall be paid within 30 days from the prescribed date, otherwise, a surcharge of 25% shall be imposed. 3) Administrative fines, penalties and/or surcharges for various violations of the Code are prescribed under Sections 8 to 10 of Rule VIII. SECTION 217. No fees or charges shall be assessed on the following applications : 1) Construction/addition/renovation/alteration of traditional indigenous family dwelling unit. 2) Construction/addition/renovation/alteration of public buildings. For purposes of this Chapter, the term "Public Building or Structure" refers to any building owned, occupied and operated by regular and/or specialized agencies or offices performing purely governmental functions. 3) Construction/additional/renovation/alteration introduced or undertaken by the National Housing Authority on government owned tenement houses and other housing units while the title of the lot is still under the name of the government. 4) Reconstruction or buildings or structures damaged or destroyed by typhoons, fires, earthquakes or other calamities, provided that the cost of such reconstruction shall not exceed twenty (20%) percent of the original construction cost based on the schedule of rates provided in this Chapter and that an application therefor is filed with the Chapter and that an application therefor is filed with the Building Official together with the Certificate of Damage which shall be obtained from the Office of the Building Official not later than thirty (30) days after the occurrence of such calamity. 5) Construction of buildings or structures by civic organizations, charitable institutions to be donated to the government for public use. 6) Construction/addition/renovation/alteration/repair of buildings/structures and/or electrical equipment/installations owned by electric cooperatives organized and/or operating pursuant to PD 269. However, individual household members of such cooperatives are not exempt. CHAPTER 44 Regulatory Fees on the Processing of Subdivision Plans, Condominium Projects and Other Similar Projects SECTION 218. Owners and Developers of Subdivisions, Condominiums, Memorial Parks and Cemeteries Shall Pay the Corresponding Fees as follows : a) Approval of Subdivision Plan: 1. Preliminary Processing Fees 1.a) For the first ten (10) hectares P100.00 1.b) For every additional hectare or a fraction thereof 20.00 2. Final Processing Fees 2.a) Subdivisions having a density of 66 to 100 families/gross hectare, per hectare or a fraction thereof P220.00 2.b) Subdivisions having a density of 21 to 65 families/gross hectare, per hectare or a fraction thereof 300.00 2.c) Subdivisions having a density of 20 and below families/gross hectare, per hectare or a fraction thereof 450.00 Additional fee on floor area of houses/buildings sold with the lot per square meter 0.50 3. Alteration of Plan Fees same as final processing fees b) Approval of Condominium Plan: 1. Preliminary Processing Fees P100.00 2. Final Processing Fees 2.a) Per square meter of the total land area 2.00 2.b) Per square meter of the floor area of the building 0.50 3. Alteration of Plan Fees same as final processing fees 4. Conversion of Existing Structure to Condominiums 4.a) Per square meter of the total land area 1.50 4.b) Per square meter of floor area of the building 0.50 c) Final Inspection Fees and Issuance of Certificate of Completion: 1. Subdivisions 1.a) Having a density of 66 to 100 family lots/hectares 200.00 1.b) Subdivisions having a density of 21 to 65 family lots/hectares 250.00 1.c) Subdivisions having a density of 20 family lots and below/hectare 350.00 2. Condominium per square meter of saleable area 2.50 d) Application for the following: 1. Extension of time to complete development 150.00 2. Exemption from cease and desist order (CDO) 20.00 3. Clearance to mortgage 150.00 4. Lifting of cease and desist order 150.00 5. Change of name/ownership 150.00 e) For Economic and Socialized Housing and Batas Pambansa Blg. 220, Fees Under PD's 957, 1096 and 1105: 1. Plan(s) approval and development permit per hectare 220.00 2. Building permit per square meter 1.50 3. Final Inspection for Certification of Completion/Occupancy 3.a) Land development per hectare 7.00 3.b) Building, per square meter 1.50 4. Plan alteration Fifty (50%) percent of fees imposed on the area f) Farmlot Subdivision 1. Preliminary Processing Fee 1.a) For the first five (5) hectares 70.00 1.b) For every additional hectare or fraction thereof 7.00 2. Final Processing Fee 2.a) Per hectare or fraction thereof 220.00 3. Alteration of Plan Fees Same as final processing fee and shall cover the affected portion of the subd.,pro- rated against the fees for the total area. g) Fees on Memorial Park/Cemetery Plan: 1. Approval of Memorial Park/Cemetery Plan 1.a) Preliminary processing fee for every additional hectare or a fraction thereof 200.00 1.b) Final processing fee for every additional hectare or a fraction thereof 25.00 1.c) Alteration of plan fees P1.00/square meter but covers only the affected portions of plans subject to alteration. 1.d) Inspection fee, per hectare 50.00 h) Other Certifications 30.00 SECTION 219. Owners, operators, developers or the responsible officers thereof in case of corporations or juridical entity found violating the provisions of the regulatory ordinance shall be subject to the following schedule of fine s : a) Violation of locational clearances/development permit 1. Violation of clearance as to use, area and location 1.a) Violation as to use P 8,000.00 to 10,000.00 1.b) Violation as to area 7,000.00 to 8,000.00 1.c) Violation as to location 8,000.00 to 10,000.00 2. Violation of terms and conditions of Locational Clearances/ Development Permit 2.a) Lacking clearance from National Pollution Control Comm. (NPCC). 2,000.00 to 6,000.00 2.b) Lacking clearance from National Env'tal Protection Council (NEPC) 2,000.00 to 6,000.00 2.c) Lacking permit from Department of Health (DOH) 2,000.00 to 6,000.00 2.d) Lacking permit from Laguna Lake Development Authority (LLDA) 2,000.00 to 3,000.00 2.e) Lacking permit from Bureau of Forest Development (BFD) 1,000.00 to 3,000.00 2.f) Non-compliance with other government requirements 1,000.00 to 3,000.00 2.g) Misrepresentation 5,000.00 to 10,000.00 2.h) Setback/Easement 1,000.00 to 3,000.00 2.i) Expansion, alteration, improvement, etc. 5,000.00 to 10,000.00 3. Other violations 3.a) Without locational clearance 10,000.00 3.b) Expiration of Temporary Use Permit 10,000.00 3.c) Illegal Construction 10,000.00 3.d) Non-compliance with development regulations of Urban Land Reform Zones (ULRZs) and Areas for Priority Development (APDs) 5,000.00 to 10,000.00 3.e) Non-compliance with subdivision regulations 5,000.00 to 10,000.00 b) Violation Involving Hearing 1. For contempt 1.a) Direct contempt fine not to exceed 2,000.00 1.b) Indirect contempt If violation refers to refusal to obey writ or process issued by the Local Gov't. (such as subpoena, summons) 500.00 to 1,000.00 plus 200.00/day of delay If violation refers to refusal to obey a lawful order to the decision of the Local Gov't. 1,000.00 to 2,000.00 plus 500.00/day of delay 2. For violation of P.D. No. 1517 - 2.a) Violations of rules and regulations Five (5%) percent of the amount (as stated in the Deed of Sale) but not exceeding 10,000.00. 2.b) Violation of right of non-disposition Five percent (5%) of assessed value of the property A duly certified copy of the Assessor's Office is required. TITLE VII Administrative Provisions CHAPTER 45 Collection of Taxes SECTION 220. Tax Period and Manner of Payment. Unless otherwise provided in this Code, the tax period of all local taxes, fees and charges shall be the calendar year, such taxes, fees and charges may be paid in quarterly installments. SECTION 221. Accrual of Tax. Unless otherwise provided in this Code, all local taxes, fees, and charges shall accrued on the first (1st) day of January of each year. However, new taxes, fees or charges, or changes in the rates thereof, shall accrue on the first (1st) day of the quarter next following the effectivity of the ordinance imposing such new levies or rates. SECTION 222. Time of Payment. Unless otherwise provided in this Code, all local taxes, fees and charges shall be paid within the first twenty (20) days of January or of each subsequent quarter, as the case may be. The Sanggunian concerned may, for a justifiable cause, extend the time for payment of such taxes, fees or charges without surcharges or penalties, but only for a period not exceeding six (6) months. SECTION 223. Surcharges and Penalties on Unpaid Taxes, Fees or Charges. There is hereby impose a surcharge not exceeding twenty-five (25%) percent of the amount of taxes, fees or charges not paid on time and an interest at the rate not exceeding two (2%) percent per month of the unpaid taxes, fees or charges including surcharges, until such amount is fully paid but in no case shall the total interest on the unpaid amount or portion thereof exceed thirty-six (36) months. SECTION 224. Interests on Other Unpaid Revenues. Where the amount of any other revenue, except voluntary contributions or donations, is not paid on the date fixed on the ordinance, or in the contract, expressed or implied, or upon the occurrence of the event which has given rise to its collection, there shall be collected as part of that amount an interest thereon at the rate not exceeding two (2%) percent 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. SECTION 225. Collection of Local Revenues by Treasurer. All local taxes, fees, and charges shall be collected by the City Treasurer or their duly authorized deputies. The City Treasurer may designate the Barangay Treasurer as his deputy to collect local taxes, fees, and charges. In case a bond is required for the purpose, the City government shall pay the premiums thereon in addition to the premiums of bond that may be required under this R.A. 7160. SECTION 226. Examination of Books of Accounts and Pertinent Records of Businessmen by Local Treasurer. The City Treasurer may, by himself or through any of his deputies duly authorized in writing, examine the books, accounts and other pertinent records of any person, partnership, corporation, or association subject to local taxes, fees and charges in order to ascertain, assess, and collect the correct amount of the tax, fee, or charge. Such examination shall be made during regular business hours, only once for every tax period, and shall be certified to by the examining official. Such certificate shall be made of record in the books of accounts of the taxpayer examined. In case the examination herein authorized is made by a duly authorized deputy of the local treasurer, the written authority of the deputy concerned shall specifically state the name, address, and business of taxpayer whose books, accounts and pertinent records are to be examined, the date and place of such examination, and the procedure to be followed in conducting the same. For this purpose, the records of the revenue district office of the Bureau of Internal Revenue shall be made available to the Local Treasurer, his deputy or duly authorized representative. CHAPTER 46 Civil Remedies for Collection of Revenues SECTION 227. Application of Chapter. The provisions of this Chapter and the remedies provided herein may be availed of for the collection of any delinquent local tax, fee, charge, or other revenue. SECTION 228. Local Governments' Lien. Local taxes, fees, charges and other revenues 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, occupation, practice of profession or calling, or exercise or privilege with respect to which the lien is imposed. The lien may only be extinguished upon full payment of the delinquent local taxes, fees and charges including related surcharges and interest. SECTION 229. 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 thru 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 right 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 at the discretion of the local government unit concerned. SECTION 230. 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 local treasurer of 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 local treasurer or his deputy shall issue a duly authenticated certificate based upon the records of his office showing the fact of delinquency and the amounts of the tax, fee, or charge and penalty due. Such certificate shall serve as sufficient warrant for the distraint of personal property aforementioned, subject to the taxpayer's right to claim exemption under the provisions of existing laws. Distrained personal property shall be sold at public auction in the manner herein provided for. (b) Accounting of Distrained Goods The officer executing the distraint shall make or cause to be made an account of the goods, chattels or effects distrained, a copy of which signed by himself shall be left either with the owner or person from whose possession, the goods, chattels or effects are taken, or at the dwelling or place of business of that person and with someone of suitable age and discretion, to which list shall be added a statement of the sum demanded and a note of the time and place of sale. (c) Publication The officer shall forthwith cause a notification to be exhibited in not less than three (3) public and conspicuous places in the territory of the local government unit where the distraint is made, specifying the time and place of sale, and the articles distrained, the time of sale shall not be less than twenty (20) days after notice to the owner or possessor of the property as above specified and the publication or posting of the notice. One place for posting of the notice shall be at the office of the Chief Executive of the Local Government Unit in which the property is distrained. (d) Release of Distrained Property Upon Payment Prior to Sale If at any time prior to the consummation of the sale, all the proper charges are paid to the office conducting the sale, the goods or effects distrained shall be restored to the owner. (e) Procedure of Sale At the time and place fixed in the notice, the officer conducting the sale shall sell the goods or effects so distrained at public auction to the highest bidder for cash. Within five (5) days after the sale, the local treasurer shall make a report of the proceedings in writing to the local chief executive concerned. Should the property distrained be not disposed of within one hundred and twenty (120) days from the date of distraint, the same shall be considered as sold to the local government unit concerned for the amount of the assessment made thereon by the Committee on Appraisal and to the extent of the same amount, the tax delinquencies shall be cancelled. Said Committee on Appraisal shall be composed of the City Treasurer as Chairman, with a representative of the Commission on Audit and the City Assessor as members. (f) Disposition of Proceeds The proceeds of sale shall be applied to satisfy the tax, including the surcharges, interest and other penalties incident to delinquency, and the expenses of the distraint and sale. The balance over and above what is required to pay the entire claim shall be returned to the owner of the property sold. The expenses chargeable upon the seizure and sale shall embrace only the actual expenses of seizure and preservation of the property pending the sale, and no charge shall be imposed for the services of the local officer or his 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 231. 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 before, simultaneously, or after the distraint of personal property belonging to the delinquent taxpayer. To this end, City Treasurer, shall prepare a duly authenticated certificate showing the name of the taxpayer and the amount of the tax, fee, or charge, and penalty due from him. Said certificate shall operate with the force of a legal execution throughout the Philippines. Levy shall be affected by writing upon said certificate the description of the property upon which levy is made. At the same time, written notice of the levy shall be mailed to or served upon the assessor and the Registrar of Deeds of the province or City where the property is located who shall annotate the levy on the tax declaration and certificate of title of the property, respectively, and the delinquent taxpayer or, if he be absent from the Philippines, to his agent or manager of the business in respect to which the liability arose, or if there be none, to the occupant of the property in question. In case the levy on real property is not issued before or simultaneously with the warrant of distraint on personal property, and the personal property of the taxpayer is not sufficient to satisfy his delinquency, the City Treasurer, shall within thirty (30) days after execution of the distraint, proceed with the levy on the taxpayers' real property. A report of any levy shall, within ten (10) days after the receipt of the warrant, be submitted by the levying officer to the Sanggunian concerned. SECTION 232. Advertisement and Sale. Within thirty (30) days after levy, the treasurer shall proceed to publicly advertise for sale or auction the property or a usable portion thereof as may be necessary to satisfy the claim and cost of sales; and such advertisement shall cover a period of at least thirty (30) days. It shall be affected by posting a notice at the entrance of the City Hall building, and in a public and conspicuous place in the barangay where the real property is located, and by publication once a week for three (3) weeks in a newspaper of general circulation in the province, city, or municipality where the property is located, the advertisement shall contain the amount of taxes, fees, or charges, and penalties due thereon, and the time and place of sale, the name of the taxpayer against whom the taxes, fees, or charges are levied, and a short description of the property to be sold. At any time before the date fixed for the sale, the taxpayer may stay the proceedings by paying the taxes, fees, charges, penalties and interests. If he fails to do so, the sale shall proceed and shall be held either at the main entrance of the provincial, city or municipal building, or on the property to be sold, or at any other place as determined by the local treasurer conducting the sale, and specified in the notice of sale. Within thirty (30) days after the sale, the treasurer or his deputy shall make a report of the sale to the Sanggunian concerned, and which shall form part of his records. After consultation with the Sanggunian, the treasurer shall make and deliver to the purchaser a certificate of sale, showing the proceedings of sale, describing the property sold, stating the name of the purchaser and setting out the exact amount of all taxes, fees, charges and related surcharges, interests, or penalties: Provided, however, that any excess in the proceeds of the sale over the claim and cost of sales shall be turned over to the owner of the property. The treasurer may, by ordinance duly approved, advance an amount sufficient to defray the costs of collection by means of the remedies provided for in this Title, including the preservation or transportation in case of personal property, and the advertisement and subsequent sale, in cases of personal and real property including the improvements thereon. SECTION 233. 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 in the local treasurer of the total amount of taxes, fees, or charges, and related surcharges, interests, or penalties from the date of delinquency to the date of sale, plus interest of not more than two (2%) percent 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 to redemption from the City Treasurer or his deputy. The City Treasurer or his deputy, upon surrender by the purchaser of the certificate of sale previously issued to him, shall forthwith return to the latter the entire purchase price paid by him plus the interest of not more than two (2%) percent per month herein provided for, the portion of the cost of sale and other legitimate expenses incurred by him, and said property thereafter shall be free from the lien of taxes, fees, or charges, related surcharges, interests and penalties. The owner shall not, however, be deprived of the possession of the said property and shall be entitled to the rentals and other income thereof until the expiration of the time allowed for its redemption. SECTION 234. Final Deed to Purchaser. In case the taxpayer fails to redeem the property as provided herein, the local treasurer shall execute a deed conveying to the purchaser so much of the property as had been sold, free from liens of any taxes, fees, charges, related surcharges, interests, and penalties. The deed shall succinctly recite all the proceedings upon which the validity of the sale depends. SECTION 235. Purchase of Property by the City 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 taxes, fees, or charges, related surcharges, interests, penalties, and costs, the treasurer conducting the sale shall purchase the property in behalf of the City Government unit concerned 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 Registrar of Deeds concerned upon registration with his office of any such declaration of forfeiture to transfer the title of the forfeited property to the City Government 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 local treasurer the full amount of the taxes, fees, charges, and related surcharges, interests, or penalties, and the costs of sale. If the property is not redeemed as provided herein, the ownership thereof shall be fully vested on the local government unit concerned. SECTION 236. Resale of Real Estate Taken for Taxes, Fees, or Charges. The Sanggunian concerned 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 local government unit concerned. SECTION 237. Collection of Delinquent Taxes, Fees, Charges, of Other Revenues Through Judicial Action. The local government unit concerned may enforce the collection of delinquent taxes, fees, charges or other revenues by civil action in any court of competent jurisdiction. The civil action shall be filed by the local treasurer within the period prescribed in this Title. SECTION 238. Further Distraint or Levy. The remedies by distraint and levy may be repeated if necessary until the full amount due, including all expenses, is collected. SECTION 239. Personal Property Exempt from Distraint or Levy. The following property shall be exempt from distraint and the levy, attachment or execution thereof for delinquency in the payment of any local tax, fee or charge, including the related surcharge and interest: a) Tools and the implements necessarily used by the delinquent taxpayer in his trade or employment; b) One (1) horse, cow, carabao, or other beast of burden, such as the delinquent taxpayer may select, and necessarily used by him in his ordinary occupation; c) His necessary clothing, and that of all 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 (P10,000.00) Pesos; e) Provisions, including crops, actually provided for individual or family use sufficient for four (4) months; f) The professional libraries of doctors, engineers, lawyers and judges; g) One fishing boat and net, not exceeding the total value of Ten thousand (P10,000.00) Pesos, 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. CHAPTER 47 Final Provisions SECTION 240. Separability Clause If for any reason, any provision, section or part of this code is declared not valid by a court of competent jurisdiction or suspended or revoked by the Office of the President, such judgment shall not affect or impart the remaining provisions, sections or parts which shall continue to be in force and effect. SECTION 241. Applicability Clause. All other matters relating to the imposition in this code shall be governed by pertinent provisions of existing laws and ordinances. SECTION 242. Penal Provisions. Any violation of the provisions of this Code not herein otherwise covered by a specific penalty, shall be punished by a fine of not exceeding Five Hundred (P500.00) Pesos or imprisonment of not exceeding six (6) months or both, at the discretion of the Court. Payment of a fine or service of imprisonment as herein provided shall not relieve the offender from the payment of the delinquent tax, fee or charge imposed under this Code. If the violation is committed by any juridical entity, the President, General Manager or any person entrusted with the Administration thereof at the time of the commission of the violation shall be held responsible or liable therefor. SECTION 243. Escalation Clause. The rates imposed on taxes, fees, and charges herein shall be increased by ten (10%) percent on the fifth (5th) year of the effectivity of the ordinance or on 1998, unless said taxes, fees or charges has been amended, resulting in an increase within the five (5)-year period. SECTION 244. Preparation of Implementing Rules and Regulations. For purposes of streamlining the methods and procedures in the collection of taxes and to ensure efficient mobilization of resources, the City Mayor may promulgate implementing rules and regulations to assure the effective implementation of this Revenue Code . SECTION 245. Repealing Clause. All ordinances, rules and regulations or part thereof, in conflict with, or inconsistent with any provisions of this Code are hereby repealed or modified accordingly. SECTION 246. Effectivity. This Code shall take effect in accordance with the law. ENACTED by the Sangguniang Panglungsod, City of Kalookan, at the Special Session held on January 5, 1993. APPROVED by His Honor, the City Mayor on the ___________ day of January, 1993. APPROVED: Hon. MACARIO A. ASISTIO, JR. Hon. AMADO L. CABALLERO, JR. City Mayor Acting Presiding Officer ATTESTED: ASUNCION A. MANALO AMERICO H. ACOSTA Secretary to the Mayor Secretary Sangguniang Panglungsod