The 2008 Local Revenue Code of the City of Koronadal

December 12, 2008 Excerpt from the Minutes of the Special Session of the Sangguniang Panlungsod of the City of Koronadal, Province of South Cotabato held on December 12, 2008 at the Sangguniang Panlungsod Session Hall. Present: Hon. Vicente R. de Jesus City Vice Mayor/Presiding Officer Hon. Khristine Michelle S. Aguilar SP Member Hon. Jose Henry D. Aguirre SP Member Hon. Ellen Grace N. Subere-Albios SP Member Hon. Ma. Ester M. Catorce SP Member Hon. Rose S. Dideles SP Member Hon. Reynaldo M. Millan SP Member Hon. Sergio S. Morales, Jr. SP Member Hon. Gregorio B. Ogoy SP Member Hon. Oscar J. Pagunsan SP Member Hon. Hernane E. Bignayan SP Member/ABC-Pres. Hon. Jonari V. Javellana SP Member/SK. Fed. Pres. Absent: Hon. Marie Antonina I. Hurtado (OB-Quezon City) SP Member KORONADAL CITY TAX ORDINANCE NO. 001-08 THE 2008 LOCAL REVENUE CODE OF THE CITY OF KORONADAL Principal Author: Hon. Sergio S. Morales, Jr. Co-authors: Hon. Ellen Grace N. Subere-Albios, Hon. Jose Henry D. Aguirre, Hon. Marie Antonina I. Hurtado, Hon. Ma. Ester M. Catorce Be it ordained by the Sangguniang Panlungsod of the City of Koronadal, Province of South Cotabato, in session assembled that: CHAPTER 1 General Provisions ARTICLE A Title and Scope SECTION 1A.01. Title . This Tax Ordinance shall be known as "The 2008 Local Revenue Code of the City of Koronadal . SECTION 1A.02. Scope . This Code shall govern the taxing and other revenue-raising powers of the City of Koronadal, Province of South Cotabato. ARTICLE B Definitions and Rules of Construction SECTION 1B.01. Definitions . When used in this Code: Advertising Agency includes all persons who are engaged in the business of advertising for others by means of billboards, posters, placards, notices, signs, directories, pamphlets, leaflets, handbills, electric or neon lights, airplanes, balloons or other media, whether in pictorial or reading form. Agricultural Product includes the yield of the soil, such as corn, rice, wheat, rye, hay, coconuts, sugar cane, 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 undergo not only simple but even sophisticated 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 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. Amusement is a pleasurable diversion and entertainment. It is synonymous to relaxation, avocation, pastime, or fun. CAIHTE Amusement Places include theaters, cinemas, concert hails, circuses and other places of amusement where one seeks admission to entertain oneself by seeing or viewing the show or performances. Appraisal is the act or process of determining the value or property as of a specific date for a specific purpose. Assessment is the act or process of determining the value of property, or a portion thereof subject to tax, including the discovery, listing, classification, and appraisal of properties. Assessment Level is the percentage applied to the market value to determine the taxable value of the property. Assessed Value is the fair market value of the real property multiplied by the assessment level. It is synonymous to taxable value. 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 regulation thereunder. Barangay Clearance is a clearance obtained from the barangay where such business or activity is located or conducted for whatever lawful purpose. Bars include beer gardens or places where intoxicating drinks and fermented liquors or malts are sold, disposed of, or given away for compensation, even without foods where the services of the host/hostesses and waiters/waitresses are employed, and where customers are entertained by occasional dancing 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 Club" . A "Cocktail Lounge" is considered as a "bar" even if there are no hosts/hostesses or waiters/waitresses to entertain the customers. Bet-taker (Kristo) a person who participates in cockfights and with the use of money or other things of value, bets with other bettors, or through other bet-takers and wins or losses his bets depending upon the result of the cockfights as announced by the referee or sentenciador. Billboard is a panel for posting bills or poster which exceeds six (6) sq.m. in area. Boarding House/Dormitory refers to building where persons for a fixed fee or remuneration are provided with sleeping quarters or accommodations and/or meals for a fixed period of time. Branch or Sales Office is a fixed place in the locality which conducts operations of the business as an extension of the principal office. However, offices used only as display areas of the products where no stocks or items are stored for sale are not branches herein contemplated. A warehouse which accepts orders and/or issues sales invoices independent of branch or sales office shall be considered as a sales office. Breeder a person engaged in gamefowl breeding propagation for personal and/or commercial purposes for eventual use in cockfighting. DETACa Brewer includes all manufacturers of fermented liquor of any description for sale or delivery to others but does not include manufacturer of tuba, tapuy, basi or similar domestic fermented liquors, whose production does not exceed two hundred (200) gauge liters. Building refers to all kinds of structures more or less permanently attached to a piece of land, excluding those, which are merely superimposed on the soil; any structure built for the support, shelter, or enclosure of persons, animals, chattels, or property of any kind. Building Permit is a permit issued by the City Government to a person, firm, or corporation, including any government agency or instrumentality, authorizing them to erect, construct, alter, repair, move, convert or demolish any building or structure, or cause the same to be done. Business means trade or commercial activities regularly engaged in as a means of livelihood or with a view to profit. Business Agent means any person who acts as agent of others in the transaction of business with any person/agency, as well as those who conduct sale, collection, advertising and employment. Business Enjoying Franchise refers to franchise holders excluding grantees of Motorized Tricycle Operator's Permit (MTOP) and Certificates of Public Convenience for the operation of public utility vehicles. (Art. 226 par. IRR of RA 7160). Business Sign is an identification on premises or accessory sign that directs attention to a profession, business, commodity, service or entertainment conducted, sold or offered in the same place where the business is located. Cabaret/Dance Hall includes any place or establishment where dancing is permitted to the public in consideration of any admission, entrance, or any other fee paid on, before or after the dancing, and where professional hostesses or dancers are employed. 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. Capital signifies the actual estate, whether in money or property owned by an individual or corporation. It is a fund used in transacting its business, which would be liable to each creditor and in case of insolvency passes on the receiver. 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. Carenderia refers to any public eating place where foods already cooked are served at a price. aDSIHc Charges refer to pecuniary liability, as rents or fees against persons or property. City Public Market refers to a public market maintained, owned and/or operated by the City Government within its territorial jurisdiction. City Waters include 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. Cockpits include any place, compound, buildings or portion thereof, where cockfights are held whether or not money is bet on the result of such cockfights. Cockfight (Soltada) the actual fighting or physical combat of two (2) pitted or evenly matched gamecocks where bets on either side are laid. Cockfighting (Sabong) is the sport of pitting or evenly matching gamecocks to engage in an actual fight where bets on either side are laid. Cockfighting shall also embrace and mean the commonly known game or teen "Cockfighting derby", "pintakasi", "tupada", or its equivalent term in different Philippines localities. Cockpit Manager a person who professionally, regularly and habitually manages a cockpit and cockfights therein. He may or may not be the owner of the cockpit himself. Collecting Agency includes any person other that a practicing "Attorney at Law" engaged in the business of collecting or suing debts or liabilities. Compounder comprises every person who, without rectifying, purifying, or refining distilled spirits, wine, or other liquor with any materials except water, manufacture any intoxicating beverages whatever. Confiscatory is that which amounts to undue seizure or forfeiture of private property in favor of the public treasury. Consumer includes those who directly purchase or acquire from manufacturers, producers, and distributors of articles or goods for their direct use or consumption, or for distribution for the use or consumption of others as the end users or ultimate consumers. Contractor includes persons, natural or juridical, not subject to professional tax under Section 139 of the Local Government Code of 1991, whose activity consist 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. It is deemed synonymous with the term "Builder" and hence, any person who undertakes or offers to undertake or submits bid to, or does himself or through others, construct, alters repairs, add to, subtracts from, improves, moves, wrecks or demolishes any building, highway, road, railroad, excavation or other structure, or work in connection therewith. The term "contractor" includes sub-contractor, general engineering, general building, specialty and service contractors, as defined under applicable laws: ETHIDa 1) A "General Engineering Contractor" is a person whose principal contracting business is in connection with fixed works requiring specialized engineering knowledge and skill, including the following divisions or subjects: irrigation, drainage, water power, water supply, flood control, in-land waterways, harbors, docks and wharves, shipyard and ports, dams, hydro-electric projects, levees, river control and reclamation works, railroads highways, waste reduction plants, bridges, overpasses, underpasses and similar works, pipelines, and other systems for the transmission of petroleum and other liquid or gaseous substances, land leveling and earth moving projects, excavation, grading, trenching, paving and surfacing works, filling, demolition, and salvage work contractors; persons engaged in the installation of gas or electric light, heat energy or power, and all of similar works not specially provided herein. 2) A "General Building Contractor" is a person whose principal contracting business is in connection with any structure built, being built, or to be built, for the support, shelter and enclosure of persons, animals, chattels or movable property of any kind, requiring in its construction the use of more than two unrelated building trades or crafts, or to do or superintend the whole or any part thereof. Such structure includes sewers and sewerage disposal plants and systems, parks, playgrounds and other recreational works, refineries, chemical plants and similar industrial plants, requiring specialized engineering knowledge and skill, powerhouses, power plants and other utility plants and installations, mines and metallurgical plants, cement and concrete works in connection with the above-mentioned fixed works and all other similar works not specifically provided herein. A person who merely furnishes materials or supplies without fabricating them into or consuming them in the performance of the work of the general building contractor does not necessarily fall within this definition. 3) A "Specialty Contractor" is a person whose operations pertain to the performance of construction work requiring special skill and whose principal contracting business involves the use of specialized building trades or crafts. 4) A "Service Contractor" is any person principally rendering or offering services, whether by manual labor, the use of expertise or with the use of facilities or machines for a fee, and shall include engraving, plating, and plastic lamination establishments; photostat, white/blue printing, reproduction or duplicating establishment; photograph studios; motor repair, and welding shops; proprietors or operators of establishments for construction or repairing, repainting, upholstering, washing or greasing of motor vehicles, animal-drawn vehicles, tricycles, heavy equipment; vulcanizing, recapping and auto electrical services; battery charging; proprietors or operators of furniture shops; establishments for planning or surfacing and re-cutting of lumber, and sawmills under contract to saw or cut or cut logs belonging to others; proprietors or operators of dry-cleaning or dying establishments, stream laundries using washing machines; proprietors or owners of shops for the repair of tools, instrument, apparatus and appliances; furniture and shoe repairing by machine or by any mechanical contrivances; proprietors or operators of establishments of stables, garages or lots for parking purposes, public warehouses and bodegas; berthing and wharfage, drafting or towing services; proprietors or operators of tailor and dress shops, milliners and hatters; beauty parlors, barbershops, massage and therapeutic clinics, sauna, Turkish and Swedish baths; slenderizing and body building saloons and similar establishments; funeral parlors, proprietors or operators of hotels, motels and lodging houses/boarding houses/lessors of real estate; proprietors or operators of internet cafs and Internet Service Providers (ISP); cSEDTC Proprietors or operators of shopping center and privately-owned public markets; Proprietors or operators of arrastre and stevedoring, warehousing and forwarding or messengerial services; master plumber, smith and house or sign painters; printers, bookbinders, lithographers, video coverage; publishers, except those engage 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 advertisement; advertising agencies; business agents, private detective or watchman agencies; proprietor or operators of smelting plants, or assaying laboratories; Shops for searing animals; vaciador shops, upholstery shops; shipping agencies; collecting agencies; hampgrading establishments; indentor and/or indent services; litherages; permapress establishment; Business consultants and management agencies; skin care specialists or consultants; booking offices for local exchange (except imported films), brokerages; interior decoration services; employment services; private hospitals, medical, dental and optical clinics; animal hospitals; public ferries; purchasing warehouses and bodegas; purchasing agents and/or purchasing agencies; recapping plants; rental of equipment, document safety boxes furniture, bicycles, vehicles suit and vestments, skates, brakes, rent-a-car services, sound system; roasting of pigs and fowls not sold for retail; sand and gravel contractors; sculpture shops; painting, silk-screening and T-shirt printing; wood carving and handicraft shops; tanniers; Travel agencies; vocational and/or driving; schools and universities review school; watch repair center shops; off-tract betting centers for races; Business agents and other independent contractors (juridical or natural) not included among individual subject to professional tax and whose activity consists essentially of the sale of all kinds of services for a fee; Commercial, immigration, and customs brokers; and cinematograph film owners, lessors or distributors, and video coverage; Proprietors or operators of mine drilling apparatus; proprietors or operators dockyards. And all other similar establishments or services not herein expressly provided. As used in Chapter 2, Article A: Graduated Tax on Business, the term "contractor" shall include proprietors or operators of: mine drilling apparatus; dockyards; establishment engaged in the installation of water system and gas or electric light or heat; smelting plants; engraving, plating, or plastic lamination establishments; establishment for repairing, repainting, upholstering, washing or greasing of vehicles, heavy equipment, vulcanizing, recapping and battery charging; furniture shops; establishment for planning or surfacing and re-cutting of lumber and sawmills under contract to saw or cut logs belonging to others; dry cleaning or dyeing, steam laundries and/or using washing machines establishments; shops for the repair of any kind of mechanical and electrical devices, instruments, apparatus, furniture, or shoe repairing by machine or any mechanical or electrical devices; establishments or lots for parking purposes; tailor shops, dress shops, milliners and hatters, beauty parlors barbershops, massage clinics, sauna, Turkish and Swedish baths, slenderizing and body-building saloon and similar establishments; photographic studios; funeral parlors; hotels, motels, and lodging houses, apartels, inns, boarding houses and dormitories; arrastre and stevedoring, warehousing, or forwarding establishments; master plumbers, smith, or sign painters; printers, bookbinders, lithographers, publishers except those engaged in the publication or printing of any newspaper, magazine, or bulletin which appears at regular intervals with fixed prices for subscription and sale and which is not devoted principally to the publication of advertisements; business agents, private detectives or watchman agencies; commercial and immigration brokers; cinematographic film owners, lessors and distributors. SDAaTC Conversion is a change in the use or occupancy of a building/structure to increase its value, utility and/or to improve its aesthetic quality. Cooperative is a duly registered association of persons with a common bond of interest, who have voluntarily joined together to achieve a lawful common social or economic end, making equitable contribution to the capital required accepting fair share of the risks and benefits of the undertaking in accordance with universally accepted cooperative principles. Corporation includes partnerships no matter how created or organized, joint-stock companies, joint accounts (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 project or engaging in petroleum, coal, geothermal, and other energy operation pursuant to an operating 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 derive from engaging in any trade or business. Countryside and Barangay Business Enterprise refers to any business entity, association, or cooperative registered under the provisions of RA 6810, otherwise known as Magna Carta for Countryside and Barangay Business Enterprise (Kalakalan 20) . 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. Depreciated Value is the value remaining after deducting depreciation from the acquisition cost. Department Store is a store that sells or carries lines of merchandise that is organized into separate sections for the purpose of promotion, service, accounting and control. Display Sign any materials, device or structure that is arranged, intended, designed, or used as an advertisement, announcement, or directory that includes a sign, sign screen, billboard or advertising device of any kind. Display Stand any movable structure, table, showcase cabinet and the like where goods or periodicals are displayed. Distiller of Spirits comprises all who distill spirituous liquor by original and continuous distillation from smash, wort, wash, sap or syrup through continuous closed vessels and pipes until manufacture thereof is complete. Dwelling any building or any portion thereof which is not an "apartment house" "lodging house", or a "hotel" as defined in this Code which contains one or two "dwelling unit" or "guest rooms" used intended or designed to be built, used, rented, leased, let or hired out to be occupied or which are occupied for living purposes. acEHCD Dwelling Unit one or more habitable rooms which are intended or designated to be occupied by one family with facilities for living, sleeping, cooking and eating. Eatery refers to establishments where cooked/prepared food is sold. This includes refreshment parlors, cafeterias, and other delicacies. Economic Life is the estimated period over which it is anticipated that a machinery or equipment may be profitably utilized. Excessive means that which is characterized by whatever is notably greater than what is moderate, reasonable, proper, usual, necessary and just. Experimental Farms agricultural land utilized by a business or corporation to conduct studies, tests, researches or business experiments involving agri-business, marine or aquatic livestock, poultry, dairy and other similar products for the purpose of improving the quality and quantity of goods and products. Exporter refers to those who are principally engaged in the business of exporting goods and merchandise, as well as manufacturer whose goods or products are both sold domestically and abroad. Fair Market Value is the price at which a property may be sold by a seller who is not compelled to sell and bought by a buyer who is not compelled to buy. Fee means a charge fixed by law or ordinance for the regulation or inspection of a business or activity. It shall also include charges fixed by law or agency for the services of public officer in the discharge of the official duties. Franchise is a right or privilege, affected with public interest which is conferred upon private persons or corporation, under such terms and conditions as the government and its political subdivisions may impose in the interest of public welfare, security, and safety. Gaffer (Mananari) a person knowledgeable in the technique of arming fighting cocks with gaffs on either or both legs. Gamecock refers to domesticated fowls, whether imported or locally bred, as well as the native fighting cock, indigenous to the country, especially bred, trained and conditioned for actual fighting or for propagation and breeding purposes for eventual use in cockfighting. 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 payment actually or constructively received during the taxable quarter for the services performed or to be performed for another person excluding discounts if determinable at the time of sale, sales return, excise tax, and value added tax (VAT). Handler (Soltador) a person who personally takes physical custody and control inside the area of pitted gamecocks and who actually releases the same for actual fight and combat in a cockfight. Hotel is a place for accommodation of transient persons or guests which serves foods and drinks and provide other facilities. It is synonymous to an inn or a lodging house though larger in number of occupancy of space and better in quality of rooms thus charges higher rates. SDHTEC Importer means any person who brings articles, goods, wares or merchandise of any kind or class into the Philippines from abroad for unloading therein, or which, after such entry, are consumed or becomes incorporated into the general mass of property in the Philippines. In the case of tax-free articles brought or imported into the Philippines by persons, entities or agencies exempt from tax which are subsequently sold, transferred, or exchanged in the Philippines to non-exempt private persons or entities, the purchaser or recipient shall be considered the importer thereof. Improvement is a valuable addition made to a property or an amelioration in its condition, amounting to more than a mere repair or replacement of parts involving capital expenditures and labor, which is intended to protect or enhance its beauty, value or utility or to adapt it for new or further purposes. Independent wholesaler means any person other than a manufacturer, producer or importer, who buys commodities for resale to persons other than the end-users. Industrial Land is land devoted principally to industrial activity as capital investment and is not classified as agricultural or commercial. International Derby refers to an invitational cockfight participated in by local and foreign gamecockers or cockfighting "aficionados" with "pot money" awarded to the proclaimed winning entry. Large Cattle refers to horse, mule, ass, carabao or other domesticated member of the bovine family aged 2 years and above. Lending Investor includes all persons who engaged in lending money with interest. Levy means imposition or collection of assessment, tax, fees, tribute or fine. License or Permit is a right or permission granted in accordance with law by a competent authority to engage in some business or occupation or to engage in some transactions. Lien a charge upon real or personal property for the satisfaction of some debt or duty ordinarily arising by operation of law. Lodging house refers to any house or building, or portion thereof, in which any person or persons may be regularly received as transients for a consideration. Taverns or inns shall be considered as lodging houses. Local Derby an invitational cockfight participated in by gamecockers or cockfighting "afficionados" of the Philippines with "pot money" awarded to the proclaimed winning entry. Machinery embraces machines, equipment, mechanical contrivances, instruments, appliances or apparatus, which may not be attached, permanently or temporarily, to the real property. It includes the physical facilities for production, the installation 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 purposes are designed for, or necessary to its manufacturing, mining, logging, commercial, industrial or agricultural purposes. AScHCD Manufacturer includes every person who, by physical or chemical process, alters the exterior texture or form or inner substance of any raw material or manufactured or partially manufactured product in such manner as to prepare it for 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 produces so as to reduce it to marketable shape or prepare it for any 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 raw material or manufactured or partially manufactured products 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 own use or consumption. Market Authorities refers to the body whose duty is to conduct the drawing of lots and opening of bids in connection with the adjudication of vacant or newly constructed stalls in the City Market and to certify to the City Mayor the results thereof. Market premises refers to any open space in the market compound; part of the market lot consisting of bare ground not covered by the market buildings, usually occupied by transient vendors specially during market days. Market Rental Fee refers to the fee paid to and collected by the City Treasurer for the privilege of using public market facilities. Market Section refers to contiguous stalls/booths/spaces in the market classified according to the kind of merchandise offered for sale therein. Market Stalls refers to any specific space or booth in the public market where merchandise is sold or offered for sale, or intended for such purposes in the public market. Marginal Farmer or Fisherman refers to any individual engaged in subsistence farming or fishing which shall be limited to the sale, barter or exchange of agricultural or marine products produced by himself and his immediate family; and whose annual net income from such farming or fishing does not exceed Fifty Thousand Pesos (P50,000.00) or the poverty line established by NEDA for the particular region or locality, whichever is higher. Memorial Park is a public cemetery where graveyards, burial lots and internment niches may be sold in advance to interested buyers. 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. Money Changer refers to any person or establishment engaged solely in currency exchange. Money Shop is an extension service unit of a banking institution usually operating in public markets with authority to accept money for deposit and extend short-term loans. AcICHD Motor Vehicle means any vehicle propelled by any power other than muscular power using the public roads, but excluding road rollers, trolley cars, street-sweepers, sprinklers, lawn mowers, bulldozers, graders, forklifts, amphibian trucks, and cranes if not used on public roads, vehicles which run only on rails or tracks and tractors, trailers, and traction engines of all kinds used exclusively for agricultural purposes. Motorized Tricycle Operator's Permit (MTOP) is a document granting franchise or license to a person, natural or juridical, allowing him to operate tricycles-for-hire over specified zones. Occupation means one's regular business or employment, or an activity which principally takes upon ones time, thought, and energies. It includes any calling, business, trade, or vocation but excludes profession that require the passing of an appropriate government bar or examination. Operator includes the owner, manager, administrator or any other person who operates or is responsible for the operation of the business establishment or undertaking. Owner is any person, company, or corporation owning of the property or properties under consideration or the receiver or trustee thereof. Pawnshops/pawnbrokers refer to establishments or persons engaged in granting loans with interest secured by real or personal property. Peddler means any person who, either for himself or on commission, travels from place to place and sells his goods or offers to sell and deliver the same. Whether a peddler is a wholesale peddler or a retail peddler of a particular commodity shall be determined from the definition of wholesale dealer or retail dealer as provided in this ordinance. Pension House refers to private or family-operated tourist boarding house, tourist guest house or tourist lodging house employing non-professional domestic helpers regularly conducting several independent settable rooms, providing common facilities such as toilets, bathroom/showers, living and dining rooms and/or kitchen and where a combination of board and lodging may be provided. Persistent Sidewalk Vendor or Persistent Vendors are vendors who are engaged in business of vending or selling goods continuously despite the opposition or prohibition of the government. Persons means every natural or juridical being, susceptible of rights and obligations or of being the subject of legal relations. Pit Manager refers to a person who professionally, regularly and habitually engages a cockpit and cockfights therein. He may or may not be the owner of the cockpit. Plantation means a tract of agricultural land planted to trees or seedlings whether fruit bearing or not, uniformly spaced or seeded by broad cast method or normally arranged to allow highest production. For purposes of this Code, inland fishing ground shall be considered as plantation. Principal Office is the head or main office of the business appearing in the pertinent documents submitted to the Securities and Exchange Commission or the Department of Trade and Industry, or other appropriate agencies, as the case may be. The city or City specifically mentioned in the Articles of Incorporation as official office shall be considered thereof. Profession means a calling which requires the passing of an appropriate government board or bar examination such as the practice of law, medicine, public accountancy, engineering, etc. Professional refers to a person who possesses the qualifications to exercise or practice a profession. TAIaHE Public Market refers to any place, building or structure of any kind recognized as such under existing laws or ordinances and those to be established upon recommendation of the local government concerned. It embraces all market stalls, tiendas, buildings, roads, subways, waterways drainage and other connections, parking spaces, and other appurtenances thereto. Real Estate Broker refers to any person, other than a real estate salesman as hereinafter defined, who for another and for compensation or in the expectation or promise of receiving compensation: a. Sells or offers to buy, lists or solicits for respective purchasers, or negotiates the purchase, sale or exchange of real estate or interest therein; b. Negotiates loans on real estate; c. Leases or offers to lease or negotiates the sale, purchase or exchange of a lease or rents or places for rent from real estate or improvements thereon; d. Or shall be employed by or on behalf of the owners of lots or other parcels of estate on salary, on commission, or otherwise to sell such real estate or any parts thereof in lots or parcels. Real Estate Dealer refers to any person engaged in the business of buying, selling, exchanging, or renting property as principal and holding himself out as a full or part-time dealer in real estate or an owner or lessor of property or properties rented or offered for rent for an aggregate amount of Five Thousand Pesos (P5,000.00) or more a year. Any person shall be considered as engaged in the business as a 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 Five Thousand Pesos (P5,000.00) or more a year. An owner of sugar land subject to a tax under Commonwealth Act Numbered Five Hundred Sixty-Seven (CA 567) shall not be considered as a real estate dealer under this definition. Real Property refers only to lands, buildings, and machineries intended by the owners of the land or building for an industry or works which may be carried on in a building or on a piece of land and which tend directly to meet the needs of the said industry or works. Reassessment is the assigning of new assessed value to property particularly real estate, as the result of a general, partial or individual reappraisal of the property. Referee (Sentenciador) is a person who watches and oversees the proper gaffing of fighting cocks; determines the physical condition of gamecocks while cockfighting is in progress, the injuries sustained by the cocks and their capability to continue fighting, and decides and makes known his decision either by word of gesture the result of the cockfighting by announcing the winner or deciding a tie in a contest game. Referee (Sports) is a person officiating various sports/games charging professional fees. cDHAES Remaining Economic life is the period of time expressed in years from the date of appraisal to the date when the machinery becomes valueless. Remaining Value is the value corresponding to the remaining useful life of the machinery. Renovation is any physical change made on a building/structure to increase its value, utility and/or to improve its aesthetic quality. Rental means the value of the consideration, whether in money, or otherwise, given for the enjoyment or use of a thing. Replacement or Reproduction Cost is the cost that would be incurred on the basis or current prices, in acquiring an equally desirable property, on the basis of current prices with the same or closely similar materials. Repacker of Wines or Distilled Spirits includes all persons who remove wines or distilled spirits from the original containers for repacking and selling the same at wholesale. Residents refers to natural persons who have their habitual residence in the province, city, or City 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 organizing them fixes their residence in a particular province, city, or City. In the absence of such law, they have their legal residence or principal place of business or where they conduct their principal business or occupation. Residential Land is the land principally devoted to habitation. Residential Property is the real property principally devoted to habitation. Retail means a sale where the purchaser buys the commodity for his own consumption, irrespective of the quantity of the commodity sold. Retailer/Dealer of Fermented Liquors refers to any person who for himself or on commission sells or offers for sale fermented liquors except tuba, basi, tapuy, meding, and similar liquors. Retailer of Leaf Tobacco refers to any person who, for himself or on commission, sells leaf tobacco. Revenue includes taxes, fees and charges that the City Treasurer collects and receives for public purpose. Services means the duties, work, or function performed or discharged by a government officer, or by any person contracted by the government as the case may be. Special Contractor is a person whose operations pertain to the performance of construction work requiring special skills and whose principal contracting business involves the use of specialized building trades and crafts. Shop is a small retail establishment offering a line of goods or services. Shopping Center means a building, establishment, or a place or part 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. ASEcHI Signboard is a broad flat piece of wood or other material bearing information and/or advertising less than six (6) square meters in area. Stall refers to any allotted space or booth in the public market where merchandise of any kind is sold or offered for sale. Stallholder refers to the awardees of a definite space within a public market that pays rentals thereon for the purpose of selling his/her goods/commodities or services. Streamer any advertising material made of light substance such as cloth, canvas, plastic and the like, hanged or installed outdoor for public view. Tax means an enforced contribution, usually monetary in form, levied by the law making body on persons and property subject to its jurisdiction for the precise purpose of supporting governmental needs. Theater or Cinema House includes any place, edifice, building or enclosure where motion pictures are exhibited and/or presentation of plays or other shows including performances, stage shows, musical or dramatic shows, concerts, or gymnastic or acrobatic feats are held. Tricycle for hire is a vehicle composed of motorcycle fitted with a single-wheel sidecar or a motorcycle with a two-wheel cab operated to render transport services to the general public for a fee. Tricycle Operators are persons engaged in the business of operating tricycles. Warehouse includes every building utilized for the storage of products for sale and from which goods or merchandise is withdrawn for delivery to customers or dealers, or by persons acting in behalf of the business. A warehouse that does accept orders and/or issues sales invoices as aforementioned shall not be considered a branch or sales office. Wholesale means a sale where the purchaser buys or imports the commodities for resale to persons other than the end user regardless of the quantity of the transaction. Wholesaler means a person or entity that resells goods or merchandise at a profit, the goods being unaltered when resold. As a general rule, wholesale dealer refers to persons who buy merchandise and resell the same. Wholesale Dealer of Fermented Liquor means anyone who sells or offers for sale fermented liquors in large quantities of more than five (5) liters at any one time, who sells or offers for sale such fermented liquors (excluding tuba, basi, tapuy, and similar domestic fermented liquors) for the purpose of resale, regardless of quantity. Wholesale Dealer of Distilled Spirits and Wines refers to any person who for himself or on commission, sells or offers for sale wines or distilled spirits in larger quantities than five (5) liters at any one time or offers the same for sale for the purpose of resale irrespective of quantity. Wholesaler Tobacco Dealer refers to any person who for himself or on commission, sells or offers for sale cigars, cigarettes or manufactured tobacco in larger quantities than two hundred (200) cigars, eight hundred (800) cigarettes or five (5) kilograms of manufactured tobacco at any one time or who sells the same for the purpose of resale regardless of quantity. ITAaHc Zone is a contiguous land area or block, where tricycle-for-hire may operate without a fixed origin and destination. SECTION 1B.02. Rules of Construction . In construing the provisions of this Code, the following rules of construction shall be observed unless inconsistent with the manifest intent of the provisions: (a) General Rule All words and phrases shall be construed and understood according to the common and approved 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 the Code importing the masculine gender shall extend to both male and female. Every word importing the singular number shall apply to several persons or things and every word importing the plural number shall extend and apply to one person or thing; (c) Reasonable Time In all cases where any act is required to be done within a reasonable time, the same shall be deemed to mean such time as may be necessary for the prompt performance of the act; (d) Computation of Time The time within which an act is to be done as provided in this Code or in any rule or regulation issued pursuant to the provisions hereof, when expressed in days, shall be computed by excluding the first day and including the last day, except when the last day falls on a Sunday or holiday, in which case, the same shall be excluded from the computation, and the next business day shall be considered the last day; (e) References All references to chapters, articles, or sections are to the Chapters, Articles, or Sections in this Code unless otherwise specified; (f) Conflicting Provisions of Chapters If the provisions of different chapters conflict with or contravene each other, the provision of each chapter shall prevail as to all specific matters and questions involved therein; (g) Conflicting Provisions of Sections If the provisions of the different sections in the same article conflict with each other, the provisions of the section which is the last in point of sequence shall prevail. CHAPTER 2 City Taxes ARTICLE A Graduated Tax on Business SECTION 2A.01. Imposition of Tax . There is hereby imposed on the following persons who establish, operate, conduct or maintain their respective business within the City a graduated business tax in the amount hereafter prescribed: (a) On the manufacturers, assemblers, repackers, processors, brewers, distillers, rectifiers, and compounders of liquors, distilled spirits, and wines or manufacturers of any article of commerce or whatever kind or nature, in accordance with the following schedule: Article I. Gross Sales/Receipts for the Amount of Preceding Calendar Year Tax per Annum Less than P10,000.00 P182.00 P10,000.00 or more but less than P15,000.00 242.00 P15,000.00 or more but less than P20,000.00 332.00 P20,000.00 or more but less than P30,000.00 484.00 P30,000.00 or more but less than P40,000.00 726.00 P40,000.00 or more but less than P50,000.00 908.00 P50,000.00 or more but less than P75,000.00 1,452.00 P75,000.00 or more but less than P100,000.00 1,815.00 P100,000.00 or more but less than P150,000.00 2,420.00 P150,000.00 or more but less than P200,000.00 3,025.00 P200,000.00 or more but less than P300,000.00 4,235.00 P300,000.00 or more but less than P500,000.00 6,050.00 P500,000.00 or more but less than P750,000.00 8,800.00 P750,000.00 or more but less than P1,000,000.00 11,000.00 P1,000,000.00 or more but less than P2,000,000.00 15,125.00 P2,000,000.00 or more but less than P3,000,000.00 18,150.00 P3,000,000.00 or more but less than P4,000,000.00 21,780.00 P4,000,000.00 or more but less than P5,000,000.00 25,410.00 P5,000,000.00 or more but less than P6,500,000.00 26,812.00 exceeding P6,500,000.00 26,812.00 + 37 1/2% of 1% of the sales in excess of 6,500,000.00 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 under paragraph (c) of this Code. CHTAIc (b) On wholesalers, distributors, or dealers in any article of commerce of whatever kind or nature in accordance with the following schedule : Article II. Gross Sales/Receipts for the Amount of Preceding Calendar Year Tax per Annum Less than P1,000.00 P20.00 P1,000.00 or more but less than P2,000.00 36.00 P2,000.00 or more but less than P3,000.00 55.00 P3,000.00 or more but less than P4,000.00 80.00 P4,000.00 or more but less than P5,000.00 110.00 P5,000.00 or more but less than P6,000.00 133.00 P6,000.00 or more but less than P7,000.00 157.00 P7,000.00 or more but less than P8,000.00 181.00 P8,000.00 or more but less than P10,000.00 206.00 P10,000.00 or more but less than P15,000.00 242.00 P15,000.00 or more but less than P20,000.00 302.00 P20,000.00 or more but less than P30,000.00 363.00 P30,000.00 or more but less than P40,000.00 484.00 P40,000.00 or more but less than P50,000.00 726.00 P50,000.00 or more but less than P75,000.00 1,089.00 P75,000.00 or more but less than P100,000.00 1,452.00 P100,000.00 or more but less than P150,000.00 2,057.00 P150,000.00 or more but less than P200,000.00 2,662.00 P200,000.00 or more but less than P300,000.00 3,630.00 P300,000.00 or more but less than P500,000.00 4,840.00 P500,000.00 or more but less than P750,000.00 7,260.00 P750,000.00 or more but less than P1,000,000.00 9,680.00 P1,000,000.00 or more but less than P2,000,000.00 11,000.00 Exceeding P2,000,000.00 at a rate not exceeding fifty percent (50%) of one percent (1%) The businesses enumerated in paragraph (a) above shall no longer be subject to the tax on wholesalers, distributors, or dealers herein provided for. (c) Manufacturers, millers, producers, wholesalers, distributors, dealers or retailers of essential commodities enumerated hereunder at the rate of one half (1/2) of the rates prescribed under sections (a), (b), and (d) of this Article : (1) Rice and corn; (2) Wheat or cassava flour, meat, dairy products, locally manufactured, processed or preserved food, sugar, salt and agricultural, marine, and fresh water products, whether in their original state or not; (3) Cooking oil and cooking gas; (4) Laundry soap, detergents, and medicines and drugs; (5) Agricultural implements, equipments 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 purposes of this provision, the term exporters shall refer to those who are principally engaged in the business of exporting goods and merchandise, as well as manufacturers and producers whose goods and products are both sold domestically and abroad. The amount of export sales shall be excluded from the total sales and shall be subject to the rates not exceeding one-half (1/2) of the rates prescribed under pars. (a), (b), of this Article. EATCcI (d) On retailers Article III. Gross Sales/Receipts for the Rate of Tax Preceding Calendar Year per Annum P400,000.00 or less 2% For gross sales or receipts exceeding P400,000.00 1% (e) 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 P5,000.00 P30.00 P5,000.00 or more but less than P10,000.00 68.00 P10,000.00 or more but less than P15,000.00 115.00 P15,000.00 or more but less than P20,000.00 182.00 P20,000.00 or more but less than P30,000.00 302.00 P30,000.00 or more but less than P40,000.00 424.00 P40,000.00 or more but less than P50,000.00 605.00 P50,000.00 or more but less than P75,000.00 968.00 P75,000.00 or more but less than P100,000.00 1,452.00 P100,000.00 or more but less than P150,000.00 2,178.00 P150,000.00 or more but less than P200,000.00 2,904.00 P200,000.00 or more but less than P250,000.00 3,993.00 P250,000.00 or more but less than P300,000.00 5,082.00 P300,000.00 or more but less than P400,000.00 6,776.00 P400,000.00 or more but less than P500,000.00 9,075.00 P500,000.00 or more but less than P750,000.00 10,175.00 P750,000.00 or more but less than P1,000,000.00 11,275.00 P1,000,000.00 or more but less than P2,000,000.00 12,650.00 P2,000,000.00 or more 50% of 1% "Contractors and other independent contractors" include the following: Accounting services Advertising services Arrastre services Assaying laboratories Barber shops Battery charging shops Beauty parlors Belt and buckle shops Blacksmiths Booking offices of local exchange (except imported films) Breeding of gamecocks and other sporting animals belonging to others Brokerage Business agents and other independent contractors (juridical or natural) not included among those subject to the occupation tax and whose activity consists essentially in the sale of all kinds of services for a fee Business management services Carpentry shops Cinematographic film owners, lessors, or distributors of video tape coverage Collecting agencies Commercial or immigration brokers Construction and/or repair shops of motor vehicles, animal drawn vehicles, bicycles, and/or tricycles DHITCc Delivery services Drafting and architectural services Dyeing establishment Employment agencies Escort services Funeral parlors Furniture repair shops Garages General engineering, general building and specialty contractors, filling, demolition and salvage contractors Goldsmiths/silversmiths House and/or sign painters Ice and cold storage Indentors or indent services Internet Caf, Internet Service Provider; proprietors and operators of computer services Janitorial services Judo-karate schools Keysmiths/locksmiths Lathe machine shops Legal and other professional services (law offices/consultancy offices) Lumberyards Massage or therapeutic clinics Meteography services Messengerial serial services Motorcab operators and proprietors (including car owners or rent) Painting shops Parking lot operators Perma press establishments Persons engaged in the installation of water system, and gas or electric light, heat or power, sound and light system Plastic lamination, photo static, white/blue printing, recopying or duplicating services Photographic studios Promotional services cEaSHC Proprietor or operators of bulldozers and other heavy equipment, rice threshers, corn shellers and other agricultural machineries made available to others for consideration Proprietors or operators of smelting plants, engraving plants and planting establishments Public ferries Public warehouse or bodega Purchasing agencies Recapping plants and rubber processing plants Recopying and duplicating services, like Xerox copying, mimeographing and typing services Rental of equipment, furniture, bicycle, vehicle and skates Repair or welding shops Repair services for household appliances, typewriters, electric fans, electric stoves, etc. Roasting of pigs and/or fowls not sold for retail Sawmill under contract to saw or cut logs belonging to others; chainsaw operators or proprietors Sculpture shops Service stations Shoe repair shops Shops for planning, surfacing or re-cutting of lumber Shops for shearing animals Slandering or body building saloons Stevedoring services Tailor or dress shops Tinsmiths Transportation terminals not owned by bus operators Upholstery shops Vaciador shops Vocational schools including driving and computer schools Vulcanizing shops Warehousing or forwarding services CTIEac Watch repair center or shops Water refilling stations All other business establishments not mentioned above (f) On banks and other financial institutions The rate of tax on the gross receipts during preceding year derived from interest, commissions and discounts from lending activities, income from financial leasing, dividends, rentals on property, profit from exchange or sale of property, insurance premiums shall be as follows: 50% of 1% of the total sales Other financial institutions include the following: Non-bank Financial Intermediaries Lending Investors Finance and Investment Companies Pawnshops Moneyshops Insurance Companies Stock Markets Stock Broker and Dealers in Securities in Foreign Exchange (g) On peddlers engaged in the sale of any merchandise or article of commerce at the rate of one hundred fifty (P150.00) pesos per peddler annually. Delivery trucks, vans or vehicles used by manufacturers, producers, wholesalers, dealers or retailers taxable under Chapter 2, Article J of this Code shall be exempt from the peddler's tax herein imposed. (h) On restaurants, refreshment parlors, cafes, cafeterias, carenderias, food caterers, canteens, cocktail lounges and other similar businesses at the rate of two and a half percent (2.5%) of the gross receipts of the preceding calendar year. (i) On lessors of real estate, operators of private market and other similar businesses shall be at the rate of one and a half percent (1.5%) of the gross receipts of the preceding year. (j) On amusement and other recreational places, such as cinema houses, bowling alleys, billiard halls, swimming pools, skating rinks, theaters and other similar businesses at the rate of two and a half percent (2.5%) of the gross receipts of the preceding year. (k) On hospitals, medical and dental clinics and other similar related businesses shall be at the rate of one and a half percent (1.5%) of the gross receipts of the preceding year. (l) On hotels, motels, lodging houses, dormitories, apartments, rooms and spaces for rent and other similar places shall pay the tax at the rate of two and a half percent (2.5%) of the gross receipts of the preceding year. SaCIDT (m) On other business not specified above shall pay the tax at the rate of two and one-half percent (2.5%) of the gross receipts of the preceding year. Other business includes: Bars, cabarets, dance halls, day and night clubs, soda fountain Boxing stadia, boxing contest, cockpits Carnivals or the like Family computers for commercial use Golf links, race tracks Ice cream Parlors Jukebox machine Memorial parks, private cemeteries Roller coaster, ferns wheels, merry-go-round, shooting galleries and other similar contrivances Videotape machines or players for commercial use Other similar businesses SECTION 2A.02. Newly-Started Business . In the case of newly-started business 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 percent (1%) of the capital investment. In the succeeding quarter or quarters, in case where the business opens before the last quarter of the year, the tax shall be based on the gross receipts for the preceding quarter at one-fourth (1/4) of the rate fixed therefore by the pertinent schedule in the preceding section. In the succeeding calendar year, regardless of when the business starts, the tax shall be based on the gross receipts of preceding calendar year or any fraction thereof as provided in the pertinent schedule. ARTICLE B Payment of Business Taxes SECTION 2B.01. Payment of Business Taxes . (a) The taxes imposed under Sec. 2A.01 of this ordinance shall be payable for every separate or distinct establishment or place where the business subject to the tax is conducted and one line of business does not become exempt by being conducted with some other businesses for which such tax has been paid. The tax on a business must be paid by the person conducting the same. (b) The conduct or operation of two or more related businesses provided for under Sec. 2A.01 of this Ordinance by any one person, natural or juridical, shall require the issuance of a separate permit or license to each business. (c) In cases where a person conducts or operates two (2) or more of the businesses mentioned in Sec. 2A.01 of this Ordinance which are subject to the same rate of imposition, the tax shall be computed on the combined total gross sales or receipts of the said two (2) or more related businesses. (d) In cases where a person conducts or operates two (2) or more businesses mentioned in Sec. 2A.01 of this Ordinance which are subject to different rates of imposition the taxable gross sales or receipts of each business shall be reported independently and the tax thereon shall be computed on the basis of the pertinent schedule. SECTION 2B.02. Accrual of Payment . Unless specifically provided in this Article, the taxes imposed herein shall accrue on the first day of January of each year. SECTION 2B.03. Time of Payment . The tax shall be paid once within the first twenty (20) days of January or in quarterly installments within the first twenty (20) days of January, April, July and October of each year. The Sangguniang Panlungsod may, for a justifiable reason or cause, extend the time for payment of such taxes without surcharges or penalties, but only for a period not exceeding six (6) months. SECTION 2B.04. Administrative Provisions . (a) Requirement . Any person who shall establish, operate or conduct any business, trade or activity in this Chapter in this City shall first obtain a Mayor's Permit and pay the fee therefore and the business tax imposed under the pertinent Article. (b) Issuance and Posting of Official Receipt . The City Treasurer shall issue an official receipt upon payment of the business tax. Issuance of the said official receipt shall not relieve the taxpayer of any requirement imposed by the different departments of this City. Every person issued an official receipt for the conduct of a business or undertaking shall keep the same conspicuously posted in plain view at the place of business or undertaking. If the individual has no fixed place of business or office, he shall keep the official receipt in his person. The receipt shall be produced upon demand by the City Mayor, City Treasurer, or their duly authorized representatives. aTHCSE (c) Sworn Statement of Gross Receipts or Sales . Operators of business subject to the taxes on business shall submit a sworn statement of the capital investment before the start of their business operations and upon application for a Mayor's permit to operate the business. Upon payment of the tax levied in this Chapter, any person engaged in business subject to the business tax paid based on gross sales and/or receipts shall submit a sworn statement of this gross sales/receipt for the preceding calendar year or quarter in such manner and form as may be prescribed by the City Treasurer. Should the taxpayer fail to submit a sworn statement of gross sales or receipts, due among others to his failure to have a book of accounts, records or subsidiaries for his business, the City Treasurer or his authorized representatives may verify or assess the gross sales or receipts of the taxpayer under the best available evidence upon which the tax may be based. (d) Submission of Certified Income Tax Return Copy . All persons who are granted a permit to conduct an activity or business and who are liable to pay the business tax provided in this Code shall submit a certified photocopy of their income tax returns (ITR) on or before April 30 of each year. The deficiency in the business tax arising out of the difference in gross receipts or sales declared in the application for Mayor's Permit/declaration of gross sales or receipts and the gross receipts or sales declared in the ITR shall be payable on or before May 20 of the same year with interest at the rate of ten percent (10%) corresponding to the two percent (2%) per month from January to May. Payments of the deficiency tax made after May 20 shall be subject to the twenty-five percent (25%) surcharge and two percent (2%) interest for every month counted from January up to the month payments is made. (e) Issuance of Certification . The City Treasurer may, upon presentation of satisfactory proof that the original receipt has been lost, stolen, or destroyed, issue a certification to the effect that the business tax has been paid, indicating therein, the number of the official receipt issued, upon payment of a fee of Two Hundred Pesos (P200.00) (f) Transfer of Business to Other Location . Any business for which a city business tax has been paid by the person conducting it may be transferred and continued in any other place within the territorial limits of this city without payment of additional tax during the period for which the payment of the tax was made. ARTICLE C Situs of the Tax SECTION 2C.01. Situs of the Tax . (a) For the purpose of collection of the business tax, the following definition of terms and guidelines shall be strictly observed: (1) The city or City specifically mentioned on the articles of the 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 city or City, it shall be duty of the owner, operator or manager of the business to give due notice of such transfer or relocation to the local chief executives of the cities or Cities concerned within fifteen (15) days after such transfer or relocation is effected. cAaDHT (2) 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 sales office. (3) On-site sales of commercial quantity made in experimental farms shall be similarly imposed the corresponding tax under paragraph (b) Section 2A.01 of this Ordinance. (b) Sales Allocation (1) All sales made in a locality where there is a branch or sales office or warehouse shall be recorded in said branch or sales office or warehouse and the tax shall be payable to the city or City where the same is located. (2) In cases where there is no such branch, sales office or warehouse in the locality where the sale is made, the sale shall be recorded in the principal office along with the sales made by said principal office and the tax shall accrue to the city or City where said principal office is located. (3) In cases where there is a factory, project office, plant or plantation in pursuit of business, thirty percent (30%) of all sales recorded in the principal office shall be taxable by the city or City where the principal office is located and seventy percent (70%) of all sales recorded in the principal office shall be taxable by the city or City where the factory, project office, plant or plantation is located. LGUs where only experimental farms are located shall not be entitled to the sale allocation herein provided for. (4) In case of a plantation located in a locality other than that where the factory is located, said seventy percent (70%) sales allocation shall be divided as follows: (a) Sixty percent (60%) to the city or City where the factory is located; and (b) Forty percent (40%) to the city or City where the plantation is located. (5) In cases where there are two (2) or more factories, project offices, plants or plantations located in different localities, the seventy percent (70%) sales allocation shall be prorated among the localities where such factories, project offices, plant and plantation are located in proportion to their respective volumes of production during the period for which the tax is due. In the case of project offices of service and other independent contractors, the term production shall refer to the cost of projects actually undertaken during the tax period. (6) The foregoing sales allocation under paragraph (3) hereof shall be applied irrespective of whether or not sales are made in the locality where the factory, project office, plant or plantation is located. In case of sales made by the factory, project office, plant or plantation, the sale shall be covered by paragraph (1) or (2) above. HCaDIS (7) In case of manufacturers or producers which engage the services of an independent contractor to produce or manufacture some of their products, the rules on situs of taxation provided in this Article as clarified in the paragraphs above shall apply except that the factory or plant and warehouse of the contractor utilized for the production and storage of the manufacturer's products shall be considered as the factory or plant and warehouse of the manufacturer. (c) Sales made by route trucks, vans or vehicles. (1) For route sales made in a locality where a manufacturer, producer, wholesaler, retailer, or dealer has a branch, sales office or warehouse, the sales recorded in the branch sales office or warehouse from where the route trucks withdraw their products for sale, and the tax due on such sales is paid to the LGU where such branch, sales office or warehouse is located. (2) For route sales made in a locality where a manufacturer, producer, wholesaler, retailer, or dealer has no branch, sales office or warehouse, the sales recorded in the branch sales office or warehouse where the route trucks withdraw their products for sale, and the tax due on such sales is paid to the LGU where such branch, sales office or warehouse is located. ARTICLE D Retirement of Business SECTION 2D.01. Retirement of Business . (a) Any person, natural or juridical, subject to the tax on businesses under Article A, Chapter 2, of this Ordinance shall, upon termination of the business, submit a sworn statement of the gross sales or receipts for calendar year. For purposes hereof, termination shall mean that business operation are stopped completely . Any change in ownership, management and/or name of the businesses shall not constitute termination as herein contemplated. Unless stated otherwise, assumption of the business by any new owner or manager and registration of the same business under a new name will only be considered by the LGU concerned for record purposes in the course of the renewal of the permit or license to operate the business. The City Treasurer shall see to it that the payment of taxes of a business is not avoided by simulating the termination or retirement thereof. For this purpose, the following procedural guidelines shall be strictly followed: 1. The City 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 City Treasurer shall recommend to the City Mayor the disapproval of the application of the termination or retirement of said business; 2. Accordingly, the business continues to become liable for the payment of all taxes, fees and charges imposed thereon under existing local tax ordinances; and 3. In addition, 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 (if there is an existing tax ordinance prescribing such transfer tax). (c) n In case it is found that the retirement or termination of the business is legitimate and the tax due there from 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. AHCETa (c) The permit issued to a business retiring or terminating its operations shall be surrendered to the City Treasurer who shall forthwith cancel the same and record such cancellation in his books . The official receipt issued for the payment of the business tax therefore shall be surrendered to the City Treasurer together with a sworn statement of the gross sales and/or receipts of the current year or quarter within thirty (30) days following the closure. Any tax due shall first be paid before any business or undertaking is finally terminated. ARTICLE E Real Property Tax SECTION 2E.01. Imposition of the Basic Real Property Tax . There is hereby levied an annual advalorem tax at the rate of one percent (1%) of the assessed value of real property, such as lands, buildings, machinery and other improvements affixed or attached to real property located in this City. SECTION 2E.02. Additional Levy on Real Property for the Special Education Fund (SEF) . There is hereby levied a one percent (1%) tax on the assessed value of real property which shall be in addition to the basic real property tax. The proceeds thereof shall accrue exclusively to the Special Education Fund (SEF). SECTION 2E.03. Exemption to the Imposition . The following are exempted from payment of the basic real property tax and the SEF tax: 1. 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; 2. Charitable institutions, churches, and parsonages or convents appurtenant thereto, mosques, nonprofit or religious cemeteries and all lands, buildings and improvements actually, directly, and exclusively used for religious, charitable or educational purposes; 3. All machineries and equipment that are actually, directly and exclusively used by local water districts and government-owned or controlled corporations engaged in the supply and distribution of water and/or generation and transmission of electric power; 4. All real property owned by duly registered cooperatives as provided for under RA 6938; and 5. Machinery and equipment used for pollution control and environmental protection. Except as provided herein and pursuant to Section 234 of the Local Government Code any exemption from payment of real property tax previously granted to, or presently enjoyed by all persons, whether natural or juridical, including all government-owned or controlled corporations are hereby withdrawn effective last January 1, 1992. SECTION 2E.04. Time of Payment . The real property tax herein levied together with the additional levy on real property for the Special Education Fund (SEF) shall be due and payable on the first (1st) day of January. The same may, however, at the discretion of the taxpayer, be paid without interest/penalty in four (4) equal installments: the first installment, on or before March 31 ; the second installment, on or before June 30 ; the third installment, on or before September 30 ; and the last installment, on or before December 31 . ScHADI Both the basic tax and the additional SEF tax must be collected simultaneously. Payments of real property tax shall first be applied to prior year delinquencies, interests and penalties, if any, and only after said delinquencies are settled may tax payments be credited for the current period. SECTION 2E.05. Tax Discount on Advanced and Prompt Payment . If the basic real property and additional SEF tax are paid on or before the deadlines as provided for in Section 2E.04 of this Code, the taxpayers shall be entitled to a discount of ten percent (10%). If the above-mentioned taxes are paid in full for the whole year before December 31 of the preceding year, the taxpayer shall be entitled to twenty percent (20%) tax discount. The above-mentioned discount shall only be granted to properties without any delinquency. SECTION 2E.06. Collection and Distribution of Proceeds . The collection of the real property tax with interest thereon and related expenses, and the enforcement of the remedies provided for in this Article or any applicable laws, shall be the responsibility of the City Treasurer. The City Treasurer may deputize the Barangay Treasurer to collect all taxes on real property located in the barangay : Provided, further, that the premium on the bond shall be paid by the City Government. The proceeds of the basic real property tax, including interest thereon, and proceeds from the use, lease or disposition, sale or redemption of property acquired at a public auction, shall be distributed as follows: (1) Seventy percent (70%) shall accrue to the General Fund of the City; (2) Thirty percent (30%) 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 . b. Fifty percent (50%) shall accrue equally to all component barangays of this city . The share of the barangay shall be released directly to the Barangay Treasurer on a quarterly basis within five (5) days after the end of each quarter, without need of any further action, and shall not be subject to any lien or holdback for whatever purpose subject to such rules as may be prescribed by the Commission on Audit for this purpose. The proceeds of the additional one percent (1%) SEF tax shall be automatically released to the city school board for the operation and maintenance of public schools, construction and repair of school buildings facilities and equipment, educational research, purchase of books and periodicals, and sports development as determined and approved by the city school board. SECTION 2E.07. Administrative Provisions . 1. Assessor to Furnish Treasurer with Assessment Roll . The City Assessor shall prepare and submit to the City Treasurer on or before the thirty-first (31st) day of December each year, an assessment roll containing a list of all persons whose real properties have been newly assessed or reassessed and the values of such properties. aICcHA 2. Notice of Time for Collection of Tax . The City Treasurer shall, on or before the thirty-first (31st) day of January each year, in case of basic real property tax and the additional tax for the SEF or on any other date to be prescribed by the Sangguniang Panlungsod in the case of any other tax levied under this Articles, post the notice of the dates when the tax 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 locality once a week for two (2) consecutive weeks. 3. 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 with the City Treasurer who shall decide the protest within sixty (60) days from receipt thereof. (b) Fifty percent (50%) of the tax paid under protest shall be held in trust by the City Treasurer. The other fifty percent (50%) shall from part of the proceeds to be distributed in accordance with Section 2E.06 of this Article. (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 his existing or future tax liability. (d) In the event that the protest is denied or upon the lapse of the sixty (60) days period prescribed in subparagraph (a), the taxpayer may, within sixty (60) days from receipt of the written notice of assessment or the day next following the lapse of the 60-day period, appeal to the City Board of Assessment Appeals by filing a petition under oath in the standard form prescribed thereof, together with copies of the tax declaration and such affidavits or documents in support of the appeal. 4. Repayment of Excessive Collection . When assessment of basic real property tax, or any tax levied under this Article, is found to be illegal or erroneous and tax is accordingly reduced or adjusted, the taxpayer may file a written claim for refund or credit for taxes and interests with the City Treasurer within two (2) years from the date the taxpayer is entitled to such reduction or adjustment. The City Treasurer shall decide the claim for tax refund or credit within sixty (60) days from receipt thereof. In case the claim for tax refund or credit is denied, the taxpayer, may within sixty (60) days from the date of receipt of the written notice of assessment, appeal to the City Board of Assessment Appeals by filing a petition under oath in the standard form prescribed thereof, together with copies of the tax decoration and such affidavits or documents in support of the appeal. 5. Notice of Delinquency in the Payment of the Real Property Tax . (a) When the real property tax or any other tax imposed under this Article becomes delinquent, the City Treasurer shall immediately cause a notice of the delinquency to be posted at the main entrance of the hall and in a public accessible and conspicuous place in each barangay . The notice of delinquency shall also be published once a week for two (2) consecutive weeks, in a newspaper of general circulation in the city. EHaASD (b) Such 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 any time before the distraint of personal property, payment of tax with surcharges, interests, and penalties may be made in accordance with Section 2E.09 of this Article, 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 or special levy is contested administratively or judicially, the delinquent real property will be sold at public auction, and the title to the property will be vested in the purchaser, subject, however, to the right of the delinquent owner of the property or any person having legal interest therein to redeem the property with one (1) year from the date of sale. 6. Remedies for the Collection of Real Property Tax . For the collection of the basic real property tax and any levied under this Article, the city may avail of the remedies by administrative action through levy on real property and sale of real property by public auction or by judicial action. 7. City Government's Lien . The basic real property tax and any other tax levied under this Article constitutes a lien on the property subject to tax, superior to all liens, charges or encumbrances in favor of any person, irrespective of the owner or possessor thereof, enforceable by administrative or judicial action, and may only be extinguished upon payment of the tax and related interests and expenses. 8. Levy on Real Property . After the expiration of the time required to pay the basic real property tax or any other tax levied under this Article, real property subject to such tax may be levied upon through issuance of a warrant on or before, or simultaneously with the institution of the civil action for the collection of the delinquent tax. The City Treasurer when issuing a warrant of levy shall prepare a duly authenticated certificate showing the name of the delinquent owner of the property or person having legal interest therein, the description of the property, the amount of tax due and the interest thereon. The warrant shall operate with the force of a legal execution throughout the City. The warrant shall be mailed to or served upon the delinquent owner of the real property or person having legal interest therein, or in case he is out of the country or cannot be located to the administrator or occupant of the property. At the same time, written notice of the levy with the attached warrant shall be mailed to or served upon the City Assessor and Register of Deeds of the City, who shall annotate the levy on the tax declaration and certificate of the title of the property, respectively. The levying officer shall submit a report on the levy to the Sangguniang Panlungsod within ten (10) days after receipt of the warrant by the owner of the property or person having legal interest therein. 9. Penalty for Failure to Issue and Execute Warrant . Without prejudice to criminal prosecution under the Revised Penal Code and other applicable laws, the City Treasurer or his deputy who fails to issue or execute the warrant of levy within one (1) year from the time the tax becomes delinquent or within thirty (30) days from the date of issuance thereof, or who is found guilty of abusing the exercise thereof in an administrative or judicial proceeding shall be dismissed from the service. 10. Advertisement and Sale . Within thirty (30) days after the service of the warrant of levy, the City Treasurer shall proceed to publicly advertise for sale or auction the property or a usable portion thereof as may be necessary to satisfy the tax delinquency and expenses of sale. The advertisement shall be effected by posting a notice at the main entrance of the city hall, and in a publicly accessible and conspicuous place in the barangay where the property is located, and by publication once a week for two (2) consecutive weeks in a newspaper of general circulation in the 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 real property or person having legal interest therein, and a description of the property to be sold. At any time before the date fixed for the sale, the owner of the real property or person having legal interest therein may stay the proceedings by paying the delinquent tax, the interest due thereon and the expenses of sale. The sale shall be held either at the main entrance of the city hall, or on the property to be sold, or at any other place as specified in the notice of sale. Within thirty (30) days after the sale, the City Treasurer or his deputy shall make a report of the sale to the Sangguniang Panlungsod 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 sale and brief description of the proceedings. Provided, however, that proceeds of 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. DaIAcC The City Treasurer may advance an amount sufficient to defray the cost of collection through the remedies provided for in this Article, including the expenses of advertisement and sale. 11. Redemption of Property Sold . Within one (1) year from the date of sale, the owner of the delinquent real property or person having legal interest therein, or his representative, shall have the right to redeem the property upon payment to the City Treasurer of the amount of the delinquent tax, including the interest due thereon, and the expenses of sale from the date of delinquency to the date of sale, plus interest of two percent (2%) per month on the purchase price from the date of 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 City Treasurer or his deputy. From the date of sale until the expiration of the period of redemption, the delinquent real property shall remain in possession of the owner or person having legal interest therein who shall be entitled to the income and other fruits thereof. The City or his deputy, upon receipt form the purchaser of the certificate of sale, shall forthwith return to the latter the entire amount paid by him plus interest of two percent (2%) per month. Thereafter, the property shall be free from lien of such delinquent tax, interest due thereon and expenses of sale. 12. Final Deed to Purchaser . In case the owner or person having legal interest therein fails to redeem the delinquent property as provided herein, the 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. The deed shall briefly state the proceedings upon which the validity of the sale rests. 13. 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, interest, penalties and costs, the City Treasurer conducting the sale shall purchase the property in behalf of the city government 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 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 City Treasurer the full amount of the taxes, fees, charges, and related surcharges, interest, or penalties, and the cost of sale. If the property is not redeemed as provided herein, the ownership thereof, shall be fully vested on the city government. 14. Resale of Real Estate Taken for Taxes, Fees or Charges . The Sangguniang Panlungsod may, through a separate ordinance and upon notice of not less than twenty (20) days, sell and dispose of the real property acquired under the preceding subjection at public auction. The proceeds of the sale shall accrue to the General Fund of the City. 15. Further Distraint or Levy . Levy may be repeated if necessary until the full amount due, including all expenses, is collected. 16. Collection of Real Property Tax Through the Courts . The City Government may enforce the collection of the basic real property tax levied under this article by civil action in any court of competent jurisdiction. The following civil action shall be filed by the City Treasurer within the period prescribed in Section 2E.13 of this Article: (a) The City Treasurer shall furnish the City Legal Office a certified statement of delinquency who, within fifteen (15) days after receipt, shall file the civil action in the name of the city, in the proper court of competent jurisdiction. The jurisdiction of the court is determined by the amount sought to be recovered exclusive of interests and costs. (b) Where cognizable in an inferior court, the action must be filed in the city where the delinquent property is located. Where the Regional Trial Court has jurisdiction, the plaintiff of the Local Government Unit shall file the complaint in the city where the property is situated. (c) In both cases, that is, where the claim is either cognizable by an inferior court or by the Regional Trial Court, the City Treasurer shall furnish the City Legal Officer the exact address of the defendant where he may be served with summons. TAacHE 17. Action Assailing Validity of Tax Sale . No court shall entertain action assailing the validity of any sale at public auction of real property or rights therein under this Article until the taxpayer shall have deposited with the court the amount for which the real property was sold, together with interest of two percent (2%) per month from the date of sale to the time of the institution of the action. The amount so deposited shall be paid to the purchaser at the auction sale if the deed is declared invalid but it shall be refunded to the depositor if the action fails. Neither shall any court declare a sale at public auction invalid by reason of irregularities or informalities in the proceeding unless the substantive right of the delinquent owner of real property or person having legal interest therein have been impaired. 18. Payment of Delinquent Taxes on Property Subject of Controversy . In any action involving the ownership or possession of, or succession to, real property, the court may motu proprio or upon representation of the City Treasurer or his deputy, award such ownership, possession or succession to any party to the action upon payment of the taxes with interest due on the property and all other costs that may have accrued, subject to the final outcome of the action. 19. Treasurer to Certify Delinquencies Remaining Uncollected . The City Treasurer or his deputy shall prepare a certified list of all real property tax delinquencies which remained uncollected or unpaid for at least one (1) year in his jurisdiction, and a statement of the reason or reasons for such non-collection or non-payment, and shall submit to the Sangguniang Panlungsod on or before the thirty-first (31st) of December of the year immediately succeeding the year in which the delinquencies were incurred, with a request for assistance in the enforcement of the remedies for collection provided herein. SECTION 2E.08. Special Provisions . 1. Condonation or Reduction of Real Property Tax and Interest . In case of a general failure of crops or substantial decrease in the price of agricultural or agri-based products, or calamity in the city or when public interests so require, the Sangguniang Panlungsod by ordinance passed prior to the first (1st) day of January of any year and upon recommendation of the Local Disaster Coordinating Council, may condone or reduce, wholly or partially, the taxes and interest thereon for the succeeding year or years in the city affected by the calamity. 2. Condonation or Reduction of Tax by the President of the Philippines . The President of the Philippines may, when public so requires, condone or reduce the real property tax and interest for any year in the city. 3. Duty of Register of Deeds and Notaries Public to Assist the City Assessor . It shall be the duty of the Register of Deeds and Notaries Public to furnish the City Assessor with copies of all contracts selling, transferring, or otherwise conveying, leasing, or mortgaging real property received by or acknowledge before them. 4. Insurance Companies to Furnish Information . Insurance companies are hereby required to furnish the City Assessor copies of any contract or policy insurance on buildings, structures and improvements insured by them or such other documents which may be necessary for the proper assessment thereof and the latter to ensure compliance therein. HDICSa 5. Fees in Court Actions . As provided for in Sec. 280 of the Local Government Code, all court actions; criminal or civil, instituted at the instance of the City Treasurer shall be exempt from the payment of court and sheriff's fees. 6. Fees in Registration of Papers or Documents on Sale of Delinquent Real Property to City . As provided for in Section 281 of the Local Government Code, all certificates, documents, and papers covering the sale of delinquent property to the city registered in the Registry of Property, shall be exempt from the documentary stamp tax and registration fees. 7. Real Property Assessment Notice or Owner's Copies of Tax Declarations to be Exempt from Postal Charges or Fees . As provided for in Sec. 282 of the Local Government Code, all real property assessment notices or owners copies of tax declaration sent through mails by the assessor shall be exempt from the payment of postal charges or fees. 8. Sale and Forfeiture Before Effectivity of this Code . Tax delinquencies incurred, and sales and forfeitures of delinquent real property effected, before the effectivity of this Code shall be governed by the provisions of applicable ordinances or laws then in force. SECTION 2E.09. Interest on Unpaid Real Property Tax . Failure to pay the real property tax or any other tax levied under this Article upon the expiration of the periods as provided in Section 2E.04, shall subject the taxpayer to the payment of interest at the rate of two percent (2%) per month on the unpaid amount or a fraction thereof, until the delinquent tax shall have been fully paid. In no case shall the total interest on the unpaid tax or portion thereof exceed thirty-six (36) months. SECTION 2E.10. Penalties for Omission of Property from Assessment or Tax Rolls by Officers and Other Acts . Any officer charged with the duty of assessing a real property who willfully fails to assess or who intentionally omits from the assessment or tax roll any real property which he knows to be taxable, or who willfully or negligently under-assess any real property, or who intentionally violates or fails to perform any duty imposed upon him by law relating to the assessment of taxable real property shall, upon conviction, be punished by a fine of not less than One Thousand Pesos (P1,000.00) nor more than Five Thousand Pesos (P5,000.00) or by imprisonment of not less than one (1) month nor more than six (6) months, or both such fine and imprisonment, at the discretion of the court. The same penalty shall be imposed upon any officer charged with the duty of collecting the tax due on real property who willfully or negligently fails to collect the tax and institute the necessary proceedings for the collection of the same. Any other officer required in this Article to perform acts relating to the administration of the real property tax or to assist the Assessor or Treasurer in such administration, who willfully fails to discharge such duties shall, upon conviction, be punished by a fine of not less than Five Hundred Pesos (P500.00) nor more than Five thousand Pesos (P5,000.00), or imprisonment of not less than one (1) month nor more than six (6) months or both such fine and punishment, at the discretion of the court. IDaEHC SECTION 2E.11. Penalties for Delaying Assessment of Real Property and Assessment Appeals . Any government official who intentionally and deliberately delays the assessment of real property or the filing of any appeal against its assessment shall, upon conviction, be punished by a fine of not less than Five Hundred Pesos (P500.00) nor more than Five Thousand Pesos (P5,000.00), or imprisonment of not less than one (1) month nor more than six (6) months, or both such fine and punishment, at the discretion of the court. SECTION 2E.12. Penalties for Failure to Dispose the Delinquent Real Property at Public Auction . The City Treasurer who fails to dispose of delinquent real property at public auction in compliance with the pertinent provisions of this Article or any other local official whose acts hinder the prompt disposition of delinquent real property at public auction shall, upon conviction, be subject to a fine of not less than One Thousand Pesos (P1,000.00) nor more than Five Thousand Pesos (P5,000.00), or by imprisonment of not les than one (1) month nor more than six (6) months, or both such fine and imprisonment, at the discretion of the court. SECTION 2E.13. Periods within which to Collect Real Property Taxes . The basic property tax and any other levied under this Article shall be collected within five (5) years from the date they become due. No action for the collection of tax, whether administrative or judicial, shall be instituted after the expiration of such period. In case of fraud or intent to evade payment of tax, such action may be instituted for the collection of the same within ten (10) years from the discovery of such fraud or intent to evade payment. The period of prescription within which to collect shall be suspended for the time during which: 1. The City Treasurer is legally prevented from collecting the tax; 2. The owner of the property or the person having legal interests therein requests for reinvestigation and executes a waiver in writing before the expiration of the period within to collect; and 3. The owner of the property or the person having legal interest therein is out of the country or otherwise cannot be located. SECTION 2E.14. Filing of Assessment Appeals . Any owner or person having legal interest in the property who is not satisfied with the action of the City Assessor in the assessment his property may, within sixty (60) days from the date of receipt of the written notice of assessment, appeal to the City Board of Assessment Appeals by filing a petition under oath in the form prescribed for the purpose, together with the copies of the tax declarations and such affidavits or documents submitted in support of the appeal. SECTION 2E.15. Organization, Powers, Duties, and Function of the City Board of Assessment Appeals . (a) The City Board of Assessment Appeals shall be composed of the Register of Deeds of the City as Chairperson, the City Prosecutor and the City Engineer as members, who shall serve as in an officio capacity without additional compensation; (b) The Chairperson of the Board shall have the power to designate any employee of the City to serve as Secretary to the Board also without additional compensation. DTCSHA (c) The Chairperson and members of the City Board of Assessment Appeals shall assume their respective positions without need of further appointment or special designation immediately upon effectivity of this Code. They shall take an oath or affirmation of office in the manner herein set forth: OATH OF OFFICE I, ___________________, after having been appointed to the position of ______________, in the City of Koronadal, and now assuming my position as _____________ of the City Board of Assessment Appeals, solemnly swear that I will faithfully discharge to the best of my ability the duties of this position and all of others that I am holding, or hereinafter hold, under the Republic of the Philippines, and that I will support and depend the Constitution of the Philippines, and that will I obey the laws and legal 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 reservation or purpose of evasion. So help me God. ___________________ Signature __________________________________ Signature of Officer Administering Oath SECTION 2E.16. Meetings and Expenses of the City Board of Assessment Appeals . The City Board of Assessment Appeals shall meet once a month and as often as may be necessary for the prompt disposition of appealed cases. No member of the Board shall be entitle to per diems or traveling expenses for his attendance in Board Meetings, except when conducting an ocular inspection in connection with a case under appeal. All expenses of the board shall be charged against the General Fund of the City. The Sangguniang Panlungsod shall appropriate the necessary funds to enable the Board to operate effectively. SECTION 2E.17. Action by the City Board of Assessment Appeals . (a) The Board shall decide the appeal within one hundred twenty (120) days from the date of receipt of such appeal. The Board, after hearing shall render its decision based on substantial evidence or such relevant evidence on record as a reasonable mind might accept as adequate to support the conclusion. (b) In the existence of its appellate jurisdiction, the Board shall have the power to summon witnesses, administer oaths, conduct inspections, take depositions, and subpoena and sub-poena duces tecum . The proceedings of the Board shall be conducted solely for the purpose of ascertaining the facts without necessarily adhering to technical rules of applicable 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. In case the City Assessor concurs in the revision or the assessment, it shall be his duty to notify the owner of the property or the person having legal interest therein of such fact 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 of said Board, Appeal to the Central Board of Assessment Appeals. The decision of the Central Board of Assessment appeals shall be final and executory. CScTED SECTION 2E.18. Effects of Appeal on the Payment of Real Property Tax . Appeal on assessment of real property made under the provision of this Article shall in no case, 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. ARTICLE F Tax on Idle Lands SECTION 2F.01. Tax on Idle Lands . There is hereby levied an annual tax on idle lands at the rate of twenty-five percent (25%) of one percent (1%) of the assessed value of the property which shall be in addition to the basic real property tax. SECTION 2F.02. Coverage . For purpose of real property taxation, idle lands shall include the following: (a) Agricultural lands, more than one (1) hectare in area, suitable for cultivation, dairying, inland fishery and other agricultural uses, one-half (1/2) of which remain uncultivated or unimproved by the owner of the property or person having legal interest therein. Agricultural lands planted to permanent or perennial crops with at least fifty (50) trees to a hectare shall not be considered idle lands. Lands actually used for grazing purposes shall likewise not be considered idle lands. (b) Lands, other than agricultural, located in the 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 Article shall likewise apply to residential lots in subdivisions duly approved by proper authorities, the ownership of which has been transferred to individual owners, who shall be liable for the additional tax. Provided, however, the individual lots of such subdivisions, the ownership of which has not been transferred to the buyer shall be considered as part of the subdivision, and shall be subject to the additional tax payable by subdivision owner or operator. SECTION 2F.03. Exemption . The idle land tax shall not apply to idle lands wherein the landowner is physically or legally prevented from improving, utilizing or cultivating the same by reason of force majuere , civil disturbance, natural calamity, legal dispute, or any justifiable cause or circumstance. Any person having legal interest on the land to avail of the exemption under this section shall file the corresponding application with the Sangguniang Panlungsod. The application shall state the ground(s) under which the exemption is being claimed. SECTION 2F.04. Listing of Idle Lands by the Assessor . The City Assessor shall make and keep an updated record of idle lands located within his area of jurisdiction. And for this purpose shall regularly publish, in any conspicuous places within the vicinity of the Sangguniang Panlungsod and the City Hall building or publication or to be published in a newspaper of general circulation within the City of Koronadal. For Purposes of collection, the City Assessor shall furnish a 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. Any violation of this provision, the City Assessor shall be held liable for 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 one (1) month nor more than six (6) months, or both such fine and punishment, at the discretion of the court. SECTION 2F.05. Collection and Accrual of Proceeds . The annual tax on idle lands shall be collected at the same time and in the same manners as that of the basic real property tax. The proceeds shall accrue to the General Fund of the City. cDCEIA ARTICLE G Tax on Transfer of Real Property Ownership SECTION 2G.01. Tax on Transfer of Real Property Ownership . There is hereby levied a tax on the sale, donation, barter, or on any other mode of transferring ownership or title of real property at the rate of seventy-five percent (75%) of one percent (1%) of the total consideration involved in the acquisition of the property or the fair market value in case the monetary consideration involved in the transfer is not substantial whichever is higher. The fair market value as used herein shall be that reflected in the prevailing schedule of fair market values enacted by the Sangguniang Panlungsod. SECTION 2G.02. Exemption . The sale, transfer or other disposition of real property pursuant to RA 6657 shall be exempt from this tax. SECTION 2G.03. Time of Payment . It shall be the duty of the seller, donor, transferor, executor or administrator to pay to the City Treasurer the tax herein imposed within sixty (60) days from the date of the execution of the deed or from the date of the property owner's death. (a) Surcharge Failure to pay the levied tax on time shall be subject to surcharge of twenty-five percent (25%) of the original amount of tax due. Such surcharge is to be paid at the same time and in the same manner as the tax due. (b) Interest In addition to the surcharge for the late payment, there shall be imposed upon the unpaid amount an interest of two percent (2%) per month from the due date until the tax is fully paid, but in no case, shall the total interest on the unpaid amount or portion thereof exceed seventy two percent (72%) or an equivalent of thirty-six (36) months interest. SECTION 2G.04. Administrative Provisions . (a) The Registrar of Deeds of the city shall, before registering any deed, require the presentation of 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. b) 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. ARTICLE H Amusement Tax on Admission SECTION 2H.01. Imposition of Tax . There is hereby levied a tax to be collected from proprietors, lessees, or operators of cinemas/theaters, cockpits, boxing stadia, gymnasiums, swimming pools, resorts and other amusement places at the following rates of the gross receipts from admission fees according to classification of amusement tax. DHESca (a) Classification of Amusement Activity and Rate of Tax Classification Amusement Tax 1. Regular Cinemas Film Showing 20% Cockpits Cockfighting 30% 2. Transient 15% Gymnasiums/Sport Centers Concerts, shows, sports Circus Boxing Stadia Other amusement places (b) Scope The above tax imposition shall cover amusement held or shown whether or not covered by a permit or license; provided, however, that collection of taxes hereunder shall in no way legalize an illegal or unlicensed amusement activity. SECTION 2H.02. Manner of Computing Tax . In the case of cinemas/theaters, the tax shall first be deducted and withheld by their proprietor, lessees, or operators before the gross receipts are divided between said proprietors, lessees, or operators and the distributors of cinematographic films. In case of cockpits the tax shall first be deducted and withheld by the proprietors, lessees, or operators of the cockpit before the gross receipts are divided by the proprietors, lessees or operators and the promoter/sponsor of cockfights/derbies. In the case of transient amusement places, the tax shall first be deducted and withheld by the lessors, promoters, and sponsors from the gross receipts before the lessors, promoters and sponsors obligates his/her overhead expenses. SECTION 2H.03. Exemptions . (a) The holding of operas, concerts, dramas, recitals, painting and exhibitions, flower shows, musical programs, literary and oratorical presentations, except pop, rock or similar concert shall be exempt from the payment of tax imposed herein but shall be subject to permits and regulatory fees. (b) Where the admission fees are collected for and in behalf of charitable, educational or religious institutions or associations who are declared by law or presidential proclamation as exempted from the payment of amusement on paid admission; provided further, that such exhibition, show, performance, and the like, shall be limited to only three (3) days in a calendar year. (c) Provided, further, that said exemption shall be applicable only to the share of the sponsoring exempt institutions or organizations as aforementioned. However, the remaining proceeds including those accruing to the promoter, shall be subject to the payment of amusement tax, in accordance with the above rates. SECTION 2H.04. Time and Manner of Payment . In the case of cinemas/theaters and swimming pools and resorts, the tax imposed here on the gross receipts within the month shall be paid to the City Treasurer on or before the twentieth (20th) day of the succeeding month. TEHIaD A monthly amusement tax return indicating the gross receipts for the month duly certified by the proprietor, owner, operator, or lessee under oath shall be submitted to the City Treasurer and shall compare the return with the corresponding record of inspectors assigned during the month and verify the correctness of the return before acknowledging the tax payment. In the case of cockpits, gymnasiums, sport centers, and other amusement places the tax imposed on the gross receipts shall be paid immediately after except when it falls on Sunday or holiday where payment thereof shall be made on the following working day. SECTION 2H.05. Surcharge of Late Payment . Failure to pay the levied tax on time shall be subject to a surcharge of twenty-five (25%) percent of the original amount tax due, such surcharge to be paid at the same time and in the same manner as the tax due. SECTION 2H.06. Administrative Provisions. Filing of Return . Upon payment of the tax due, the proprietors, lessees, or operators of theaters, cinemas, concert halls, circuses, boxing stadia and other places of amusement, shall attach a true and complete sworn return showing the gross receipts from admission fees during the preceding month. (a) Form Tickets . The proprietor, lessee or operator of an amusement place where payment of a fee is required for admission, shall provide for himself with tickets which shall be serially numbered indicating therein the name of the amusement place and the admission price. The serial number must be printed on both ends of tickets such that when divided into two upon being presented for admission, the serial number shall appear on both parts. The gatekeeper shall drop one-half of the ticket in a locked box or receptacle and the other half to be returned to the customer. The box or receptacle shall only be opened in the presence of the representative from the Office of the City Treasurer. (b) Registration of Tickets . All admission tickets which shall be sold to the public must first be registered with the Office of the City Treasurer and shall be stamped with the seal of the said office. It shall be unlawful for any proprietor, operator, or lessee of an amusement place to keep in his position or have unregistered tickets in the amusement place. (c) Verification of Tickets . The City Mayor or City Treasurer shall, whenever they deem it necessary for the good of the service, post their duly authorized inspectors at the gates of amusement places for the purpose of verifying tickets sold thereat. Said duly authorized inspectors shall have access to all admission tickets being sold to the public from the opening time of amusement place up to closing time. ARTICLE I Tax on Peddlers SECTION 2I.01. Tax on Peddlers . There is hereby imposed an annual tax on peddlers engaged in the sale of any merchandise or article of commerce, at the following rates: DETACa (a) Peddlers of any article or merchandise carried in trucks or jeeps or delivery panels, cars or any other vehicle P500.00 (b) Peddlers of any article or merchandise carried in motorized bicycle, tricycle or similar motorized vehicle not specified above (a) P200.00 (c) Peddlers of any article or merchandise carried in a caretela, other animal drawn vehicle P100.00 SECTION 2I.02. Exemption . Delivery trucks, vans or vehicles used by manufacturers, producers wholesalers, dealers or retailer enumerated under Chapter 2, Article J of this Code shall be exempt from the peddlers tax herein imposed. SECTION 2I.03. Time of Payment . The tax herein imposed shall be payable within the first twenty (20) days of January. An individual who will start to peddle merchandise or articles of commerce after January 20 shall pay the full amount of the tax before engaging in such activity. ARTICLE J Annual Fixed Tax for Every Delivery Truck or Van of Manufacturers or Producers, Wholesalers of, Dealers or Retailers in Certain Products SECTION 2J.01. Imposition of Tax . There is hereby imposed an annual fixed tax of Five Hundred Pesos (P500.00) for every truck, van, or any motor vehicle used by manufacturers, producers, wholesalers, dealers or retailers in the delivery or distribution of distilled spirits, fermented liquors, soft drinks, cigar and cigarettes, oil and fuel, food products, fish and other marine products, livestock and poultry products, health and beauty equipment, office and school equipment, supplies and materials, information technology equipment, accessories and peripherals, sand, gravel and other quarry materials and other such products, to sales outlets, or consumers, whether directly or indirectly within the City of Koronadal. Delivery vans, trucks and other vehicles involved in the forwarding business shall likewise, be subject to annual fixed tax at the rate of P550.00 per truck, van or any other vehicle. SECTION 2J.02. Exemption . The manufacturers, producers, wholesalers, dealers, and retailers referred to in the preceding sections shall be exempt from the payment of the peddlers tax in the sale of any merchandise or article of commerce imposable by the city. SECTION 2J.03. Time and Place of Payment . The tax herein imposed shall be paid to the City Treasurer on or before the thirty-first (31st) day of January of the year. However, any person, natural or juridical, who engages in the business of delivery truck/van/vehicle for the first time within the year, shall pay the full amount before engaging in business. SECTION 2J.04. Annual Registration Sticker . An annual registration sticker shall be issued by the Office of the Treasurer upon payment of One Hundred Pesos (P100.00) and the same shall be displayed at the right windshield of any delivery van, truck, or vehicle. SECTION 2J.05. Surcharge . Failure to pay the levied tax on time shall be subject to a surcharge of twenty-five (25%) percent of the original amount of the tax due. Such surcharge shall be paid at the same time and in the same manner as the tax due. TaDCEc SECTION 2J.06. Interest . In addition to the surcharge for the late payment, there shall be imposed upon the unpaid amount an interest of two (2%) percent per month from the due date until the tax is fully paid, but in no case, shall the total interest on the unpaid amount or portion thereof exceed seventy-two (72%) percent or an equivalent of thirty-six (36) months interest. SECTION 2J.07. Administrative Provisions . (1) The City Treasurer shall keep a registry book of trucks, vans or vehicles subject to the tax indicating the name of the owner or proprietor, name of manager or president in the case of partnership or corporation, address and location of principal office, plate number, sticker number assigned for the year and other information. (2) The City Treasurer shall register the concerned vehicle and issue the corresponding sticker and the official receipt acknowledging the date and the amount of payment made by the owner/proprietor of delivery vehicles. (3) To expedite checking of payment of the annual fixed tax for delivery vans or trucks, stickers should be placed on the right front side of the windshield of the delivery vans or trucks for identification purposes. (4) Manufacturers or producers having more than one (1) truck or van delivering or distributing their products within the city limits shall provide all trucks or vans with the photocopies of their respective permits which shall be posted and displayed on the vehicles' windshields. SECTION 3C.08. n Penalty . Failure to display the stickers on the windshield of the trucks or vans shall be subject to a fine of Five Hundred (P500.00) Pesos. Any further violation of the provision of this Article such as display of unauthorized delivery van/truck sticker, shall be punishable by a fine not less than One Thousand (P1,000.00) Pesos but not more than Five Thousand (P5,000.00) Pesos. ARTICLE K Tax on Business of Printing and Publication SECTION 2K.01. Tax on Printing and Publication . There is hereby levied a tax at the rate of fifty-five percent (55%) of one percent (1%) of the gross annual receipts for the preceding calendar year on the business or persons engaged in the printing and/or publication of books, cards, posters, leaflets, handbills, certificates, receipts, pamphlets, and others of similar nature. In the case of a newly started business, the tax shall be three-fourth (3/4) of one percent (1%) of the capital investment. In the succeeding calendar year, regardless of when the business started to operate, the tax shall be based on the gross receipts for the preceding calendar year, or any fraction thereof, as provided herein. SECTION 2K.02. Exemption . The receipts from the printing and/or publishing of books or other reading materials prescribed by the Department of Education, as school text or references shall be exempt from the tax herein imposed. SECTION 2K.03. Time of Payment . The tax imposed in this Article shall be due and payable in quarterly installments to the City Treasurer, within the first twenty (20) days following each quarter. In the case of a newly started business, the tax shall be paid before the business starts to operate. ARTICLE L Franchise Tax SECTION 2L.01. Franchise Tax . There is hereby imposed a tax on business enjoying a franchise, at a rate of fifty-five percent (55%) of one percent (1%) of the gross annual receipts, which shall include both cash sales and sales on account realized during the preceding calendar year within the territorial limits of the city. SECTION 2L.02. Tax on Newly Started Business . In the case of a newly started business, the tax shall be three-fourth (3/4) of one percent (1%) of the capital investment. In the succeeding calendar year, regardless of when the business started to operate, the tax shall be based on the gross receipts for the preceding calendar year, or any fraction thereof, as provided herein. cDEHIC The capital investment to be used as basis of the tax of newly started business as herein provided shall be determined in the following manner: (a) If the principal office of the business is located in the city, the paid-up capital stated in the articles of corporation in case of corporations, or in any similar document in case of other types of business organization, shall be considered as capital investment. (b) In the case of a branch or sales office located in the city which commences business operations during the same year as the principal office but which is located in another locality, the paid-up capital referred in paragraph (a) shall mean the amount of the capital investment made for the said branch or sales office. (c) Where the newly started business is a branch or sales office commencing operations at a year later than that of the principal office, capital investment shall mean the total funds invested in the branch or sales office. SECTION 2L.03. Exemption . The term business enjoying franchise shall not include holders of certificates of public convenience for the operation of public vehicles for reason that such certificates are not considered as franchises. SECTION 2L.04. Time of Payment . The tax imposed in this Article shall be due and payable in quarterly installments to the City Treasurer, within the first twenty (20) days following each quarter. In the cases of a newly-started business, tax shall be paid before the business starts to operate. ARTICLE M Professional Tax SECTION 2M.01. Professional Tax . There is hereby imposed an annual professional tax on each person engaged in the exercise or practice of his profession requiring government examination as follows: Accountancy P300.00 Aeronautical Engineering Agricultural Engineering Architecture Chemical Engineering Chemistry Electrical Engineering Lawyers Civil Engineering Geodetic Engineering Mechanical Engineering Medical Technology Metallurgical Engineering Mining Engineering Naval Architecture Marine Engineering Physician Sanitary Engineering Veterinary Medicine Criminology P200.00 Customs Broker Geology Librarian Marine Deck Officer Marine Engine Officer Master Plumbing Nutrition/Dietitian Social Work Sugar Technology Midwifery Nursing Optometry Physical Therapy Occupational Therapy Pharmacy SECTION 2M.02. Coverage . Professionals who passed the bar examinations conducted by the Supreme Court, or any board or other examinations conducted by the Professional Regulation Commission (PRC) shall be subject to the professional tax. SECTION 2M.03. Exemption . Professionals exclusively employed in the government shall be exempt from the payment of this tax. SECTION 2M.04. Payment of the Tax . The professional tax shall be paid before any profession herein specified can be lawfully pursued. A line of profession does not become exempt even if conducted with some other profession for which the tax has been paid. ISCDEA SECTION 2M.05. Time and Place of Payment . The Professional tax shall be payable annually, on or before the thirty-first (31st) day of January of each year to the City Treasurer. Any person first beginning to practice a profession after the month of January must, however, pay the full tax before engaging therein. Every person legally authorized to practice his profession in this city shall pay to the city where he maintains his principal office in case he practices his profession in several places. SECTION 2M.06. Administrative Provisions . (a) A person who paid the professional tax shall be entitled to practice his profession in any part of the Philippines without being subjected to any other national or local tax or fee for the practice of such profession. (b) The City Treasurer or his duly authorized representative shall require from professionals their unexpired professional license card or Profession Identification Card issued by PRC or a certification from PRC that the professional ID/license card is still on process before accepting payment of their professional tax for the current year. In case of a lawyer, he/she must present his/her latest official receipt in payment of his/her Integrated Bar of the Philippines (IBP) membership fee issued by the latter. (c) Any individual or corporation employing a person subject to the professional tax must require payment by that person of the tax on his profession before employment and annually thereafter. (c) n Any person subject to the professional tax shall write in deeds, receipts, prescriptions, reports, books of account plans and design, survey's and maps, as the case may be, the number of the official receipt issued to him. CHAPTER 3 Permit and Regulatory Fees ARTICLE A Mayor's Permit Fee SECTION 3A.01. Mayor's Permit . There shall be collected an annual fee for the issuance of a Mayor's Permit to operate a business, pursue an occupation or calling or undertake an activity within the City as follows: (a) Manufacturers, importers and producers Bagoong, salted and/or dried fish P150.00 Bakery Mechanized 750.00 Manual with ordinary ovens 300.00 Bed and/or mattresses Mechanized 300.00 Manual 150.00 Bottles/bottling plant 1,200.00 Boxes 450.00 Candles 150.00 Canned goods 1,200.00 Clothes and garments 600.00 Coconut oil With more than five expellers 750.00 With five or less expellers 450.00 Confectioneries and candles 450.00 Concrete hollow blocks 900.00 Copra meal 450.00 Cosmetics 350.00 Edible and vegetable oil 1,050.00 Galvanized iron sheets & Aluminum containers 600.00 Home industries and furniture 750.00 Ice cream and frozen delights 450.00 Soap 450.00 Steel and iron products 450.00 Repackers 225.00 Rectifiers, brewers and distillers 450.00 Wine, liquors & distilled spirits compounders 450.00 Other manufacturers, importers and Producers not mentioned above 450.00 (b) Retailers, independent wholesalers and distributors Agricultural products P750.00 Autoparts 750.00 Cosmetics 500.00 Drugs and medicines 750.00 Dry goods, clothes and textiles 450.00 General Merchandise Sari-sari (barangays) 90.00 Sari-sari (poblacion) 150.00 Glasswares 450.00 Groceries 750.00 Jewelries 600.00 Lumber/wood and construction materials All kinds 1,500.00 Coco lumber 600.00 Bamboo & its product & nipa shingles 300.00 Lubricating oils and oil by-products 450.00 Liquefied petroleum gas 450.00 Kerosene, diesel and gasoline With filling station/per pump Aviation gasoline 600.00 Special gasoline 450.00 Regular gasoline 300.00 Diesel 300.00 Kerosene 225.00 Vendors, buyers and dealers Chicken fowls and eggs 150.00 Fish vendors (with fixed stalls) 150.00 Fish vendors (ambulant) 300.00 Fruits, spices and vegetables 150.00 Hogs/goats/sheep/dogs 300.00 Large cattle and other livestock 900.00 Meat fresh and preserved 600.00 Plants and flowers 300.00 Other retailers, wholesalers, dealers And distributors not mentioned above 300.00 (c) Exporters P1,200.00 (d) Rice and Corn Palay, corns and other grains buyer/dealer P1,500.00 Rice and corn wholesaler 900.00 Rice and corn retailer 450.00 (e) Dealers in fermented liquors, distilled Spirit and/or wine Wholesale dealer in foreign liquor P900.00 Wholesale dealer in domestic liquor 600.00 Retail dealer in foreign liquor 450.00 Retail dealer in domestic liquor 300.00 Retail dealer in vino liquor 150.00 Retail dealer in fermented liquor 150.00 Wholesale in fermented liquor 450.00 Retail dealer in tuba, basi and/or tapuy 300.00 (f) Tobacco dealer Retail leaf tobacco dealer P225.00 Wholesale leaf dealer 450.00 Retail manufactured tobacco dealer 225.00 Wholesale manufactured tobacco dealer 450.00 (g) Contractor or business establishments principally rendering or offering to render services: general engineering contractors, building, roads, etc. P1,800.00 General building and specialty contractor Drilling, demolition and salvage Contractor General Engineering Services rendered for use of Facilities and equipment P1,200.00 Animal hospital, veterinary clinics Arrastre services Assaying laboratories Engraving plants Funeral parlors Gold storage and blasting facilities Garages Lathe machine shops Medical and dental laboratories Planning or surfacing or re-cutting of lumbers Private hospitals and clinics Proprietors or operators of dockyards Proprietors or operators of hotels Motels and lodging house Proprietors or operators of bulldozers, and other heavy equipment Proprietors or operators of dry cleaning or dyeing establishment Proprietors or operators of lots for Parking purposes Public ferries Recapping plants Public scales Rental of cars, bicycles and other light equipment like skates, sound system, furniture, etc. Shipyards for repairing of ships Sawmill under contract to saw or cut logs for others Service stations Slendering and body building saloons and similar establishments Stable Trucking or transport services Warehousing and forwarding establishment and other similar establishment not specifically enumerated Chainsaw services Repair services P750.00 Construction of bodies and repair of motor vehicles, animal drawn vehicles, bicycles, and tricycles Furniture repair shops Shoe repair shops Watch repair shops Repair and welding shops and other similar establishment not specifically enumerated Vocational skills services P600.00 Barber shops Battery charging shops Beauty parlors Blacksmiths Bookbinders Diesel injection services-repair services Belt and buckle shops Drafting services Dress and tailoring shops Goldsmiths and silversmiths House or sign painters Interior and decorating services Landscaping contractors Lithographers Master plumbers Milliners and hatters Painting shops Plastic and wood laminating establishment Printer Plating establishments Repainting shops Roasting of pigs, fowls and etc. Sculptor shops Shops for shearing animals Silkscreen and T-shirt printing Steam laundries and laundries using machines Stevedoring services Upholstery shops Vaciador shops Video coverage services Vulcanizing shops Washing and greasing of vehicles Photographic studios Persons engaged in the installation of water systems, gas or electric lights, heat or power and other similar business or activities not specifically enumerated Professional skills services P450.00 Business agent Commercial brokers Immigration consultancy services Management consultancy services not subject to professional tax Business management services Mercantile services Stock broker Feasibility studies and consultancy services Agency Services P900.00 Advertising agency Collecting agencies Janitorial services Job placement and recruitment agencies Private detective and watchman services Airlines, shipping lines on commission basis Travel agencies Service Contractors Internet Caf, Internet Service Provider, proprietor and operator of computer services/per unit P100.00 Xerox machine, duplicating machine/unit P100.00 Other Services P450.00 Breeding of gamecocks and other sporting Animals belonging to others Indentors Inspection service of incoming and out-going cargoes Massage clinics Publishers Turkish and Swedish Bath And other establishment not specifically enumerated (h) Commercial Banks Principal Office P4,500.00 Branch Office 3,500.00 Savings Banks Principal Office 3,000.00 Branch Office 1,200.00 Rural Banks 900.00 Non-bank financial intermediaries: Education life plan and memorial plan Principal Office 3,000.00 Branch Office 2,100.00 Lending investment companies 900.00 Finance and investment companies Principal Office 3,000.00 Branch Office 1,200.00 Pawnshops With capital of P100,000.00 or more but less than P200,000.00 600.00 With capital of P200,00.00 n or more 1,200.00 Moneyshops 600.00 Insurance companies Principal Office 3,000.00 Branch Office 2,100.00 Stock markets P1,000.00 Dealer in securities and foreign exchange 900.00 (i) On peddlers of merchandise of any articles of commerce Carried on trucks or any other motor vehicles P150.00 Similar vehicles drawn by animals, by bicycles, or carried by a person 60.00 (j) On cafes, cafeterias, ice cream and other refreshment parlors, restaurants, soda fountain bars, carenderias or food caterers and other establishments: 1. those located within the public market P300.00 2. those located within shopping centers and department stores 450.00 3. those located in places not specified above but air conditioned rooms 600.00 4. those located on streets without air conditioned rooms 225.00 (k) Subdivision operators P600.00 Lessors of real estate 1. for residential 300.00 2. for commercial 600.00 3. for both commercial & residential 600.00 4. for other purposes 600.00 (l) On lessors of privately-owned public market and Commercial centers 1. those with less than 20 occupants P1,500.00 2. those with 20 or more but less than 30 occupants 2,100.00 3. those with 30 or more occupants 2,700.00 (m) Amusement places 1. Day and night clubs P4,500.00 2. Night clubs or day clubs 2,250.00 3. Super clubs, cocktail lounges or bars beer gardens, pubhouses and other similar establishments 1,500.00 4. Cabarets, dance halls or dancing Pavilions 1,200.00 5. Skating rinks, sauna baths 600.00 6. Spring resorts, bath houses and the likes 900.00 7. Swimming pools 600.00 8. Billiard and pool halls First table 150.00 For each additional table 60.00 9. Bowling alleys, per lane 300.00 10. Circuses, carnivals and the likes Per day 300.00 11. Side shows, per booth per day 30.00 12. Merry-go-round, roller coasters, Ferries wheels, swings, shooting galleries Or similar contrivances, per day 30.00 13. Theaters and cinema houses Itenerant operators per day 60.00 Non-airconditioned theaters and Cinema houses 900.00 Airconditioned theaters and Cinema houses 1,500.00 14. Boxing stadium, auditorium, gymnasium, concert halls and similar establishments 600.00 Boxing, wrestling, martial arts contest exhibition per day 300.00 Tracks for conducting horse races per racing day or fraction thereof 900.00 Horse fighting/per day 450.00 Gun clubs 450.00 Judo Karate clubs 300.00 Pelota-squash court, per court 150.00 Tennis court, per court 150.00 Jai-alai frontons 3,000.00 Per playing day or fraction thereof 300.00 Off-track station and off-fronton per station 1,500.00 Golf links 600.00 Polo grounds 600.00 Driving ranges 300.00 Film shooting per day 450.00 Floor shows and stage shows per Duration of shows not exceeding one week 600.00 Promoter, sponsors or talent scouts 600.00 (n) On owners or operators of vending devices Each juke box machine P60.00 Each machine apparatus for visual Entertainment 60.00 Each apparatus for weighing person 30.00 Each machine for disposing and vending Softdrinks 60.00 Each machine apparatus for printing letters 60.00 Each similar device for vending games of skills 60.00 For each coin-operated amusement machine 60.00 Business establishment engage in leasing/renting video product and family computers 450.00 (o) On operators and owners of the following facilities: Cemeteries and memorial parks With an area of less than 2 hectares P600.00 With an area of 2 to 5 hectares 1,500.00 Fish ponds, fishers or fish breeding grounds per hectare or fraction thereof 60.00 Gasoline filling station 600.00 Media facilities: Radio stations 600.00 T.V. stations 600.00 Telegraph, cable and wireless communication companies 900.00 Terminal garage for bus, taxi and other utility vehicles except those used For home garages: With an area of 1,000 sq.m. or more 4,500.00 With an area of 700 sq.m. or more but less than 1,000 sq.m. 2,250.00 With an area of 500 sq.m. or more but not less than 700 sq.m. 1,500.00 With an area of 300 sq.m. or more but not less than 500 sq.m. 900.00 With an area of less than 300 sq.m. 600.00 (p) On signs, signboards or advertisements 1. Billboards or signboards for advertisements of business, per sq.m. or fraction thereof: Single Fee P15.00 Double Fee 30.00 2. Billboards, signs for professional, per sq.m. or fraction thereof: 15.00 3. Billboards, signs or advertisements for business and professional painted in any building or structure or otherwise separated or detached there from per sq.m. or fraction thereof: 15.00 4. Advertisements by means of placards, per sq.m. 30.00 5. Advertisements for business or professions by means of slides in movies, payable by owner or operators of movie houses 150.00 6. Mass display of signs From 100 to 250 display signs 120.00 From 251 to 500 display signs 240.00 From 501 to 750 display signs 360.00 From 751 to 1,000 display signs 480.00 1,001 or more display signs 600.00 7. Advertisements by means of vehicles, Balloons, kites, etc. Per day of fraction thereof 15.00 Per week or fraction thereof 30.00 Per month or fraction thereof 60.00 SECTION 3A.02. Time and Manner of Payment . The fee imposed in this Article shall be paid in full to the City Treasurer at the time of application for a Mayor's Permit, in case of new establishments, and within the first twenty (20) days of January before any business undertaking can be lawfully began or pursued. EDCTIa Businesses and occupation started after the end of the first quarter shall be charged proportionately with the annual rate prescribed for the remaining quarters within which they are to operate. The fee shall be reckoned at the beginning of the quarter the permit is issued. In case of change of ownership, it shall be the responsibility 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 3A.03. Surcharge and Interest for Late Payment . In case of failure to pay the permit fee or renew the permit within the time required, there shall be imposed a surcharge of twenty-five percent (25%) of the fees or charges not paid on time and an interest at the rate of two percent (2%) per month of the unpaid fees of 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 3A.04. Administrative Provisions . a) Permit requirements . It shall be unlawful for any person to engage in any business or occupation for which a permit is required for the proper supervision and enforcement of existing laws and ordinances governing sanitation, security and welfare of the public and the health of the employees in the businesses, trades or occupation under this Ordinance and other ordinances that may hereinafter be enacted without first having secured a permit therefore from the City Mayor's Office and pay the corresponding fees to the City Treasurer. The permit fee is payable for every separate or distinct business, calling or occupation, or establishment or places where the business or activities is to be conducted, and one line of calling or occupation, business, trade, or activity does not become exempt by their being conducted with some other occupation or calling, business, trade or activity for which a permit fee has been paid, except as otherwise specifically provided in this Ordinance. In cases where the permit of the business being renewed falls under one schedule ( e.g. , dealers, wholesaler and distributors) and the operator thereof has only one capital investment for all, only one permit is required for all such business. In no case shall the capital be unilaterally divide into three parts (one for dealer, another for wholesaler and still another for distributor), unless the operator himself indicates the respective capital for each. On the other hand, where the operator-owner operates two or more businesses under different schedules as provided for in this code ( e.g. , manufacturer, contractor and a dealer), such operator should be required to specify the corresponding capital for each, and a separate permit is accordingly issued. (b) Display of Permits and Official Receipts . Every person issued a Mayor's Permit and official receipts evidencing payment thereof shall display them in the conspicuous place within the establishment where the business or occupation is conducted. If the person has no fixed place of business or office the permits and official receipts shall be produced immediately upon demand by the Mayor, Treasurer or other duly authorized representative. Aside, a business plate shall be issued to every business permittee by the City Treasurer's Office with payment of Four Hundred Pesos (P400.00). An annual registration sticker shall also be issued by the Office of the Treasurer upon payment of One Hundred Pesos (P100.00) and the same shall be displayed with the business plate at conspicuous place within the establishment where the business or occupation is conducted. ADCIca For non-posting of business permit in a conspicuous place within the business establishment, a penalty of one hundred pesos (P100.00) per day shall be imposed until such time the permit shall be posted but in no case shall it be more than Five Thousand Pesos (P5,000.00). (c) Supervision and Control over Establishment and Places . The City Mayor shall supervise and regulate all business, occupation or calling, and other undertaking conducted in the City of Koronadal. He shall prescribe rules and regulation as to the mode or manner in which they shall be conducted in so far as may be necessary to maintain peaceful, healthful, sanitary and safe condition in the City. (d) Application for Mayor's Permit; False Statement . An application for Mayor's Permit shall be filed with the office of the City Mayor. The form for the purpose shall be issued by the same office and shall set forth the required information including the name and citizenship of the applicant, the description of the business, occupation or the undertaking that is to be conducted and the particular place where the same shall be conducted, and the applicant to present a barangay clearance where such business or activity is located or conducted before a license or permit could be issued. In case of a juridical person, for purposes of establishing its identity, the applicant shall be required to submit to the City Mayor necessary document from pertinent government agencies granting its juridical personality. Only after having been satisfied with the requirements above shall a person be recognized of its juridical personality and existence. Any false statement made by an applicant shall constitute a sufficient ground for denying or revoking the permit issued by the City Mayor and the applicant or licensee may further be prosecuted in accordance with penalties provided in this article. A Mayor's Permit shall be refused to any person who: i. Previously violated any ordinance or regulations governing permits granted; ii. Whose business establishment or undertaking does not conform with zoning regulation, safety, health and other requirements of the City; iii. Who has unsettled obligations, debt, or liability to the City government; and iv. That is not qualified under any provision of law or ordinance to establish or operate the business. (e) Issuance of Permit; Requirements . The following shall be required for the issuance of Mayor's Permit: For newly-started business: 1. Community tax certificate for corporation or individual, as the case may be; 2. Tax clearance from the City Treasurer showing that the operator has paid all tax obligation in the city; 3. If the business is tax-exempt, a certificate of such exemption; or certificate of registration with the Cooperative Development Authority, in case of a cooperative; or certificate of registration with Board of Investment, in case of BOI-registered enterprises; 4. Location sketch of the new business; 5. In case of juridical person, a certificate of registration with Securities and Exchange Commission including article of incorporation and by-laws; 6. Barangay clearance where such business is to be established; ACTIHa 7. Three (3) copies of the applicant's passport-size picture, and the picture of the senior partner if a partnership, or that of the president, in case of corporation; and 8. For sole proprietorship, sworn statement of the owner of his capital investment. For the renewal of existing business permit: 1. Community tax certificate for corporation or individual, as the case may be; 2. Sworn statement of gross sales and/or receipts from business during the preceding year; 3. Previous year's Mayor's permit, Xerox copy or original; 4. Certificate of Exemption, if any; 5. Tax clearance showing that the operator has paid all tax obligations in the City; and 6. Barangay clearance from the barangay where such business is located. (f) Issuance of Permit; Procedure . Upon submission of the above requirements, an application for a Mayor's Permit shall be prepared at the Permit and Licenses Division, Office of the City Mayor. The application is then presented to the following offices for recommendation or approval after complying with certain requirements: 1. City Legal Officer . Administers oath of the information and facts indicated in the application for a mayor's permit are true and correct. This may be done by any Notary Public at the discretion of the applicant; 2. City Engineer's Office . Determines whether the business establishment conforms to pertinent provisions of PD 1096 (National Building Code) and other existing laws and regulations. 3. City Health Office . Determines whether the applicant is fit to transact business with the public and that the business establishment is equipped with sanitation and safety facilities, issues sanitary permit; 4. City Planning and Development Office . Determines if the business applied is in accordance with the Zoning Ordinance, issues locational clearance. 5. City Fire Station . Determines whether the business establishment is equipped with fire fighting and fire safety facilities in accordance with Fire Code of the Philippines. The permit to operate shall be issued only upon compliance with such safety requirements and after the payment of the corresponding inspection fee as required in this code. (g) Issuance of Permit; Contents . Upon submission of the duly accomplished and recommended for approval application for a Mayor's Permit, a Mayor's Permit is then prepared at the Permits and Licenses Division of the City Mayor's Office based on the application which shall show the name of the applicant, his nationality, marital status, complete address, and nature of its organization, whether a sole proprietorship, corporation or partnership; location of the business; amount of taxes, permit fees and other regulatory charges, date of issue and expiration of permit and such other information or data as may be necessary. HCSAIa The City Mayor, shall upon presentation of satisfactory proof that the original copy of the permit has been lost, stolen or destroyed, issue a photocopy of said permit upon payment of fee of Two Hundred Pesos (P200.00) to the City Treasurer or his duly authorized representative. Duration and Renewal of Permit . The Mayor's Permit shall be granted for a period of not more that one (1) year and shall expire on the thirty-first (31st) day of December following the date of issuance thereof unless revoked or surrendered earlier. The permit issued shall be renewed every year within the first twenty (20) days of January. It shall have continuing validity only upon renewal thereof and payment of the corresponding fee. (h) Revocation of Permit . When a person doing business or engaging in an activity under the provisions of this code violates any provisions of this Article; violates any conditions set forth in the permit; refuses to pay an indebtedness or liability to the City; abuses his privileges to do business or pursue an activity in the City to the injury of public morals or peace; or when a place where such business or undertaking is being conducted becomes a nuisance or is permitted to be used as a resort for disorderly characters, criminals or women of ill repute; or when an applicant has made any false statement on any portion in his application, the City Mayor may after investigation revoke the Mayor's Permit. Such revocation shall forfeit all sums which may have been paid in respect of said privilege in addition to the fines and imprisonment that may be imposed by the court for the violation of any provision of this code governing the establishment and maintenance of business or the conduct of activities and to prohibit the exercise thereof by the persons whose privileges is to be revoked until resorted by the Sangguniang Panlungsod. (i) 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 its revocation, or upon closure of the business or discontinuance of an undertaking for which the permit was issued. The business shall be deemed finally close only upon payment of all taxes, fees or charges due thereon. SECTION 3A.05. Rules and Regulations on Certain Establishments . a) On cafes, cafeterias, ice cream and other refreshment parlors, restaurants, soda fountain bars, carenderias or food caterers . No owner of the said establishments shall employ any cook, or food dispensers without Food Handler's Certificate from the City Health Officer, renewable yearly. Establishments selling cooked and readily edible food shall have them adequately covered and protected from dust, flies and other insects, and shall follow strictly the rules and regulations on sanitation promulgated by the City Health Officer and existing laws and ordinances. b) Sauna bath, massage, barber and beauty shops . Said shop shall not be allowed to operate with masseurs, barbers and beauticians not having secured the necessary corresponding medical certificate from the City Health Officer. CaSAcH Sauna bath and massage parlors are required to subject their employees to regular examination as demanded in our health guidelines and pay to the City Treasurer the fees prior to their medical clearance and certification. ARTICLE B Sanitary Permit and Inspection Fee SECTION 3B.01. Imposition of Fee . There shall be collected the following annual sanitary permit and inspection fees from each business establishment in this city or house for rent, for the purpose of supervision and enforcement of existing rules and regulations and safety of the public in accordance with the following schedule: A. Sanitary Permit Fee . An annual sanitary permit fee in the amount of Two Hundred Pesos (P200.00) shall be collected from every owner, operator, or person responsible for the management of business, commercial, or agricultural establishments, accessorial building or house for rent. B. Sanitary Inspection Fee . There shall also be collected from operations of every business establishments in this City an Annual Sanitary Inspection fee prescribed hereunder: Amount of Business Tax Paid in the Sanitary Inspection Fee Preceding Calendar Year is: Per Annum Less than P1,000.00 P50.00 P1,000.00 or more but less than P5,000.00 100.00 P5,000.00 or more but less than P10,000.00 150.00 P10,000.00 or more but less than P50,000.00 200.00 P50,000.00 or more but less than P100,000.00 250.00 P100,000.00 or more 300.00 SECTION 3B.02. Time of Payment . The fees imposed in this Article shall be paid to the City Treasurer upon filing of the application for the sanitary inspection certificate with the City Health Officer and upon renewal of the same every year thereafter within the first twenty (20) days of January. SECTION 3B.03. Administrative Provisions . (a) The City Health Officer or his duly authorized representative shall conduct an annual inspection of all establishments and buildings, and accessories and houses for rent, in order to determine their adequacy of ventilation, general sanitary conditions and propriety for habitation. (b) The City Health Officer shall require evidence of payment of the fee imposed herein before he issues the sanitary permit and inspection certificate. SECTION 3B.03. Penalty . Any violation of the provisions of this article shall be punished by a fine of not less than One Thousand Pesos (P1,000.00) but not more than Five Thousand Pesos (P5,000.00) or imprisonment of not less than One (1) month but not more than six (6) months, or both such fine and imprisonment, at the discretion of the Court. ARTICLE C Permit Fee on Caretela or Calesa SECTION 3C.01. Imposition of Fee . There shall be collected a permit fee of Fifty Pesos (P50.00) per annum for each calesa or caretela used in the City of Koronadal which shall be registered with the Office of the City Treasurer. IaHDcT SECTION 3C.02. Time and Manner of Payment . The fee imposed herein shall be due and payable upon application for a Mayor's Permit within the first twenty (20) days of January of each year. For newly acquired calesa or caretela, the fee shall be payable within twenty (20) days after acquisition. SECTION 3C.03. Administrative Provision . A metal plate shall be provided by the City Treasurer for every caretela or calesa. The City Treasurer shall keep a register of all calesas or caretelas which contain, among others, the name and address of the owner. ARTICLE D Permit Fee on Pedaled Tricycle SECTION 3D.01. Imposition of Fee . There shall be collected a permit fee of Fifty Pesos (P50.00) per annum for each pedaled tricycle used in the City of Koronadal which shall be registered with the Office of the City Treasurer. SECTION 3D.02. Time of Payment . The fee imposed herein shall be due on the first (1st) day of January and payable to the City Treasurer within the first twenty (20) days of January of every year. For pedaled tricycle acquired after the first twenty (20) days of January, the permit fee shall be paid without penalty within the first twenty (20) days of the quarter following the date of purchase. SECTION 3D.03. Administrative Provision . A metal plate shall be provided by the owner of the pedaled tricycle granted a permit. The City Treasurer shall keep a register of all pedaled tricycles containing information such as the make and brands of the tricycle, the name and address of the owner and the number of the permit plate. ARTICLE E Dog License and Other Veterinary Fees SECTION 3E.01. Imposition of Fee . There shall be collected various veterinary fees/impositions on the following: a. Registration Fee . There shall be imposed an annual registration fee each dog raised within the City of Koronadal in the amount of Thirty Pesos (P30.00) which amount shall include the cost of a metal dog tag. b. Shipping Permit . The following rates shall be collected from the owner or any individual transporting or shipping animals: - Pig P6.00/head - Goat/Sheep 6.00/head - Dog/Cat 50.00/head - Chicken/Duck 2.00/head - Fighting Cock 100.00/head - Large Cattle 20.00/head c. Other Service Fees . DEIHAa 1. Rabies Vaccination with dog tag P10.00 2. Artificial Insemination for large Cattle 200.00 3 Service Fee for the issuance of Necropsy Report: - Pig/Goat/Sheep/Dog 25.00 - Chicken 20.00 - Large Animal 50.00 4. Veterinary Health Certificate/animal 20.00 5. Service Fee for Treatment of Animals 20.00 SECTION 3E.02. Time of Payment . The fees imposed herein shall be paid to the City Treasurer before permit is given or service is rendered to. Registration fee of dogs shall be paid within the first twenty (20) days of January of every year. If the dog is acquired after January 20, the fee shall be paid without penalty within the first twenty (20) days after the date of acquisition. SECTION 3E.03. Surcharge for Late Payment . Failure to pay the fee prescribed in this article within the time required shall subject the taxpayer to a surcharge of twenty-five (25%) percent of the original amount of fee due, such surcharge is to be paid at the same time and in the same manner as the fee due. SECTION 3E.04. Administrative Provision . The City Veterinary shall keep a registry book of all licensed dogs, describing the same by name, color, breed, and sex. He shall also enter in the registry the name and address of the owner or keeper. The owner or keeper of any dog licensed under this article shall provide a collar suited for the dog tag. He shall also tie the dog within his premises and shall muzzle the dog if set loose outside the premises. SECTION 3E.05. Penalty . Any violation of the provisions of this Article shall be punished by a fine of not less than Five Hundred (P500.00) Pesos but not exceeding Two Thousand (P2,000.00) Pesos or imprisonment of not less than one (1) month but not exceeding six (6) months, or both, at the discretion of the court. ARTICLE F Permit Fee for Excavation SECTION 3F.01. Imposition of Fee . There shall be imposed the following fees on every person or private entity who shall make or cause to be made any excavation on public or private streets within the City of Koronadal. (a) For crossing streets with concrete pavement: (1) For crossing concrete pavement per linear meter P600.00 (2) For crossing across base of street with concrete pavement, per linear meter (boring method) 50.00 (b) For crossing streets with asphalt pavement: Per linear meter 300.00 (c) For crossing streets with gravel macadam pavement: Per linear meter 100.00 (d) For crossing existing curves and gutter resulting in the damage Per linear meter 200.00 SECTION 3F.02. Time and Manner of Payment . The fee imposed herein shall be paid to the City Treasurer by every person or private entity who shall make any excavation or cause an excavation to be made upon application for excavation permit at the City Engineer's Office prior to the excavation. A cash deposit in an amount equal to Ten Thousand Pesos (P10,000.00) or amount commensurate to actual cost of damage as computed by the City Engineer whichever is higher shall be deposited with the City Treasurer at the same time the permit is paid. The cash deposit shall be forfeited in favor of the City Government in case the restoration to its original form of the street excavated is not made within fifteen (15) days after the purpose of the excavation is accomplished. DcHSEa SECTION 3F.03. Administrative Provisions . (a) No person shall undertake or cause to undertake any digging or excavation of any part or portion of the streets of the City of Koronadal unless a permit specifying the duration of the excavation shall have been first secured from the Office of the City Engineer. For violation of this provision a penalty of One Thousand Pesos (P1,000.00) shall be imposed. (b) The City Engineer/Building Official shall supervise the digging and excavation and shall determine the necessary width of the streets to be dug or excavated. (c) In order to protect the public from any danger, appropriate signs must be placed in the area where the work is being done. ARTICLE G Permit Fee on Certain Activities SECTION 3G.01. Issuance of Permit for Certain Unspecified Activities . The issuance of a permit for certain activities not specifically enumerated in this Code shall be governed by the pertinent provisions of PD 771, PD 1096, PD 1185 and other existing laws, rules and regulations. The City Engineer, deputized as the "Building Official" by operation of law shall enforce the provisions of PD 1096 (National Building Code) in this city. Collection of fees therefore shall be in accordance with the rates prescribed by the DPWH particularly on the following: 1. Building Permit 2. Sanitary/Plumbing Permit 3. Electrical Permit 4. Mechanical Permit 5. Sidewalk Construction Permit 6. Sidewalk Occupancy Permit 7. Inspection (plumbing, electrical and mechanical) 8. Line and Grade Establishment 9. Certification of Occupancy 10. Other related matter covered by the provision of PD 1096 Likewise, the Fire Marshall or the Officer in Charge of the Bureau of Fire Protection (BFP), DILG in this city shall enforce the provisions of PD 1185 (Fire Code of the Philippines) and cause the collection of the corresponding fees therefor. ARTICLE H Permit Fee on Circus or Menagerie Parades and Other Parades SECTION 3H.01. Imposition of Fee . There shall be collected a Mayor's Permit fee of Fifty Pesos (P50.00) per day on every circus or menagerie parade and other parade using banner, floats, or musical instrument carried on in the City. SECTION 3H.02. Time and Manner of Payment . The fee imposed herein shall be due and payable at least five (5) days before the scheduled date of the circus or parade and no such activity shall be held without first paying the fee. CTHaSD SECTION 3H.03. Exemption . Civic and military parades as well as religious processions shall not be required to pay the permit fee imposed in this Article. SECTION 3H.04. Administrative Provision . The Station Commander of the Philippine National Police shall promulgate the necessary rules and regulation to maintain an orderly and peaceful conduct of the activities mentioned in this Article. He shall also define the boundary within which such activities may be lawfully conducted. ARTICLE I Registration and Transfer Fees on Large Cattle SECTION 3I.01. Imposition Fee . There shall be collected by the City Treasurer the following fees: (a) For certificate of ownership P50.00 (b) For certificate of transfer 100.00 (c) For certificate of private brand 50.00 SECTION 3I.02. Time and Manner of Payment . The registration fee shall be paid to the City Treasurer upon registration or transfer of ownership of large cattle. SECTION 3I.03. Administrative Provisions . (a) The owner of a large cattle is hereby required to register said cattle with the City Treasurer. (b) (c) All branded and counter-branded animals presented to the City Treasurer shall be registered in a book showing, among others, the name and residence of the owner, and the class, color, sex, brands and other identification marks of the cattle. (d) The transfer of the large cattle regardless of its age shall likewise be registered with the City Treasurer. It shall be entered in the registry book setting forth, among others, the names and residences of the owner and the purchaser; the consideration or purchase price of the animal for sale or transfer; class, sex, age, brand and other identifying marks of the animal; and a reference number to the original certificate of ownership with the name of the City which issued it. ARTICLE J Fees for Sealing and Licensing of Weights and Measures SECTION 3J.01. Imposition of Fees . The following are imposed for the sealing and licensing of weights and measures. TacSAE a) For sealing linear metric measures: Not over one meter P25.00 Measure over one meter 50.00 b) For sealing metric measure of capacity: Not over ten liters P25.00 Over ten liters 50.00 c) For sealing metric instruments of weights: With capacity of not more 30 kg. P25.00 With capacity of more than 30 kg. but not more than 300 kg. 50.00 With capacity of more than 300 kg. but not more than 3,000 kg. 75.00 With capacity of more than 3,000 kg. 100.00 d) For sealing apothecary balances of precision: Over 3,000 kg. P150.00 Over 300 to 3,000 kg. 100.00 Over 30 to 300 kg. 75.00 30 kg. or less 50.00 e) For sealing scale or balances with complete set of weights: For each scale or balances with complete set of weights for use therewith P50.00 For each extra weight 20.00 (f) Sealing for every tanker compartment of gasoline/diesel and other petroleum products. Per pump P50.00 Per pump (Oil dispenser) 25.00 (g) Sealing of every tanker compartment of gasoline/diesel and other petroleum products Per Compartment P50.00 For each and every retesting and re-sealing of weights and measures instruments including gasoline pumps outside the office upon request of the owner or operator, an additional service charge of Fifty Pesos (P50.00) for each instrument shall be collected. SECTION 3J.02. Payment of Fees and Surcharge . The fees herein imposed shall be paid and collected by the City Treasurer upon sealing or licensing of the weights or measures instruments and renewable on or before the anniversary date thereof. The official receipt evidencing payments 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 therefore within the prescribed period shall subject the owner or user to a surcharge of Five Hundred (500%) percent of the prescribed fees which shall no longer be subject to interest. SECTION 3J.03. 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 3J.04. Administrative Provisions . (a) The City Treasurer is hereby required to keep full sets of secondary standards which shall be compared with the fundamental standards in the Department of Science and Technology annually. SDHacT (b) The City Treasurer or his deputies shall conduct periodic physical inspection and test weights and measures instruments within the city. (c) Instruments or 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 City Treasurer in the presence of the City Auditor or his representative. SECTION 3J.05. Fraudulent Practices Relative to Weights and Measures and Corresponding Penalties . a) Fraudulent practices relative to weights and measures any person, other than the official scaler of weights and measures: 1. Who places an official tag or seal upon any instrument of weights or measures or attaches it thereto; 2. Who fraudulently imitates any mark, stamp of brand, tag or other characteristic sign used to indicate that weights and measures have been officially scaled; 3. Who alters in any way the certificate given by the sealer as an acknowledgement that the weights and measures mentioned therein have been duly sealed; 4. Who makes or knowingly sells or uses any false or counterfeit stamp, tag, certificate, or license, or any dye for printing or making stamp, tags certificates, or licenses which is an imitation of, or purports to be lawful stamp, tag certificates or license of the kind required by the provision of this Article; 5. Who alters the written or printed figures or letters or any stamp, tag, certificates of license used or issued; 6. Who has in his possession any such false, counterfeit, restored or altered stamp, tag, certificate, or license for the purpose of using or reusing the same in payment of fees or charges imposed in this Article; 7. Who produces the commission of any such offense by another shall for each of the offenses above, be fined by not less than One Thousand (P1,000.00) pesos or more than Five Thousand (P5,000.00) pesos or imprisonment for not less than one (1) month nor more than six (6) years, or both, at the discretion of the court. b) Unlawful possession or use of instrument not sealed before using and not sealed within twelve (12) months from the 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 sell or in estimated the value of any service furnished any instrument of weight or measure that has not been officially sealed, or if previously sealed, the license therefore has expired and has not been renewed in due time, shall be punished by a fine of not exceeding Five thousand (P5,000.00) pesos or by imprisonment of not more than six (6) months, or both, at the discretion of the court. ACETID If, however, such scale, balance, weight or measure, 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 scaler, and the instrument is found not to have been altered or rendered inaccurate but still found to be sufficiently accurate to warrant its being sealed without repairs or alterations, such instrument shall, if presented for scaling promptly on demand by any authorized scaler or inspector of weights and measure, 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 One Thousand (P1,000.00) Pesos nor more than Five Thousand (P5,000.00) Pesos or by imprisonment of not less than one (1) month or not more than six (6) months, 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 fraudulent 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 measures, fraudulently misrepresents the weight or measure therefore shall be punished by a fine of not less than One Thousand (P1,000.00) Pesos nor more than Five Thousand (P5,000.00) pesos or by imprisonment of not less than one (1) month nor more than six (6) months or both. SECTION 3J.06. Administrative Penalties . The City Treasurer may compromise the following acts or commission not constituting fraud: a) Any person making practice of buying or selling by weight and measure using unsealed and/or unregistered instrument: 1. When correct P150.00 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 P150.00 2. When incorrect but within tolerable allowance of defect or short measure 200.00 c) Any person found violating any of the above two (2) provisions for the second time shall be fined twice the above penalty. ARTICLE K Permit Fee for Cockpits Owners/Operators/Licensees/Promoters and Cockpit Personnel SECTION 3K.01. Imposition of Fees . There shall be collected the following Mayor's Permit fees from cockpit operators/owners/licensees and cockpit personnel: (a) From the owner/operator/licensees of the cockpit: 1. Application filing fee P1,500.00 2. Annual cockpit permit fee 5,000.00 (b) From Cockpit personnel 1. Promoters/Hosts P500.00 2. Pit Manager 350.00 3. Referee 200.00 4. Bet Taker "Kristo/Llamador" 200.00 5. Bet Manager "Maciador/Kasador" 200.00 6. Gaffer "Mananari" 150.00 7. Cashier 150.00 8. Derby (Matchmaker) 150.00 SECTION 3K.02. Time and Manner of Payment . (a) The application filing fee is payable to the City Treasurer upon application for a permit or license to operate and maintain cockpits. SDHCac (b) The cockpit registration fee is also payable upon application for a permit before a cockpit can operate and within the first twenty (20) days of January of each year in case of renewal thereof. (c) The permit fees on cockpit personnel shall be paid before they participate in a cockfight and shall be paid annually upon renewal of the permit on the birth month of the permittee. SECTION 3K.03. Administrative Provisions . (a) Ownership, operation and management of cockpit . Only Filipino Citizens not otherwise inhibited by existing ordinances or laws shall be allowed to own, manage and operate cockpits. Cooperative capitalization is encouraged. (b) Establishment of cockpit . The Sangguniang Panlungsod shall determine the number of cockpits to be allowed in this city pursuant to the Philippine's Games and Fouls Commission PD 449 & PD 1802. (c) Cockpit-size and construction . Cockpits shall be constructed and operated within the appropriate areas as prescribed in the Zoning Law or ordinance. In the absence of such law or ordinance, the City Mayor shall see to it that no cockpits are constructed within or near existing residential or commercial areas, hospitals, school buildings, churches or other public buildings. Owners, lessees, or operators of cockpits which are now in existence and do not conform to this requirement are required to comply with these provisions within a period to be specified by the City Mayor. Approval or issuance of building permits for the construction of cockpits shall be made by the City Engineer in accordance with existing ordinances, laws and practices. (d) Only duly registered and licensed promoters, referees, cashiers, bet managers, pit referees, bet takers, or gaffers shall take part in all kinds of cockfights held in this City. No operator or owner of a cockpit shall employ or allow any of the above-named personnel to participate in a cockfight unless he has registered and paid the fee herein required. (e) Upon payment of the fees herein imposed, the corresponding Mayor's Permit shall be issued. SECTION 3K.04. Applicability Clause . The provision of PD 449, otherwise known as the Cockfighting Law of 1974, PD 1802 (Creating the Philippine Gamefowl Commission), and such other pertinent laws shall apply to all matters regarding the operation of cockpits and the holding of cockfights in this City. ARTICLE L Special Permit for Derby Cockfighting SECTION 3L.01. Imposition of Fees . There shall be collected the following fees per day for cockfighting: (a) Special Cockfights (Pintakasi) P500.00/day (b) Special Derby Assessment from Promoters of- Two-Cock Derby 1,000.00/day Three-Cock Derby 2,000.00/day Four-Cock Derby 4,000.00/day Five-Cock Derby and above 6,000.00/day SECTION 3L.02. Exclusions . Regular cockfights i.e. , those held during Sundays, legal holidays and local fiestas and international derbies shall be excluded from the payment of fees herein imposed. SETAcC SECTION 3L.03. Time and Manner of Payment . The fees herein imposed shall be payable to the City Treasurer before the special cockfights and derbies can be lawfully held. SECTION 3L.04. Administrative Provisions . (a) Holding of cockfights . Except as provided in this Article, cockfighting shall be allowed in this city during Sundays and legal holidays and during local fiestas for not more than three (3) days. It may also be held during city agricultural, commercial, or industrial fairs, carnival, or exposition for a similar period of three (3) days upon resolution of the Sangguniang Panlungsod. No cockfighting on the occasion of such affair, carnival or exposition shall be allowed within the month if a local fiesta or for more than two (2) occasions a year. No cockfighting shall be held on December 30 (Rizal Day), June 12 (Philippine Independence Day), November 30 (National Heroes Day), Holy Thursday, Good Friday, Election or Referendum Day and during Registration Days for such election or referendum. (b) Cockfighting for entertainment of tourists or for charitable purposes . Subject to the preceding subsection hereof, the holding of cockfights may also be allowed for the entertainment of foreign dignitaries or for tourists, or for returning Filipinos, commonly known as "Balikbayans", or for the support of national fund-raising campaigns for charitable purposes as may be authorized upon resolution of the Sangguniang Panlungsod, in licensed cockpits or in playgrounds or parks. This privilege shall be extended for only one (1) time, for a period not exceeding three (3) days, within a year. (c) Cockfighting officials . Gaffers, referees, bet takers, or promoters shall not act as such in any cockfight in the city without first securing a license renewable every year on their birth month from the city where such cockfighting is held. Only gaffers, referees, bet takers, or promoters licensed by the city shall officiate in all kinds of cockfighting authorized herein. SECTION 3L.05. Applicability Clause . The provision of PD 449, otherwise known as the Cockfighting Law of 1974, PD 1802 (Creating the Philippine Gamefowl Commission), and such other pertinent laws shall apply to all matters regarding the operation of cockpits and the holding of cockfights in this city. ARTICLE M Franchise Fee on Motorized Tricycles SECTION 3M.01. Imposition of Fee . There shall be collected a franchise fee for the operation of a "tricycle-for-hire business" of Four Hundred Fifty (P450.00) Pesos which shall cover a period of three (3) years. SECTION 3M.02. Requirements . A. Requirements for New Motorized Tricycle Operator's Permit 1. Verified Application 5 copies 2. Proof of Residency (any of the following: birth certificate or voter's affidavit; voter's ID) 3 copies 3. Certificate of Registration; Official receipt for payment of registration or proforma invoices 3 copies ITCcAD 4. Sketch Location of Garage 4 copies 5. Annual Income Tax Return 3 copies 6. Barangay Clearance 3 copies 7. Common Carrier's Insurance 1 copy 8. Picture of the Unit (front and back view) 1 copy Schedule of fees Filing Fees P400.00 Certification Fee 50.00 B. Requirements for Extension of Motorized Tricycle Operator's Permit (MTOP) 1. Same as in "A" Numbers 1-5 with additional requirements 2. Motorcycles-for-Hire (MCH) permit or Provisional Authority to Operate and MCH Service (PA) Decision or Computerized Certificate, whichever is applicable, previously issued by the Land Transportation and Regulation Board or the MTOP issued by the City as the case may be 3 copies 3. Proof of Payment for quarterly percentage taxes for the preceding year 3 copies Schedule of fees Filing Fees P400.00 Certification Fee 50.00 C. Petition for Substitution of Unit 1. Verified Petition 5 copies 2. MCH-PA, Decision, Computerized Certificate or MTOP, whichever is applicable 3 copies 3. Certificate of Registration and Official Receipt for payment of registration 3 copies 4. Receipt of Returned Plate 3 copies 5. Official Receipt of payment of Franchise Fee 3 copies 6. Certificate of Registration and Official Receipt for payment of Registration and Proforma Invoice Units in Substitution 3 copies Schedule of fees Filing Fees P400.00 Certification Fee 50.00 D. Petition for Approval of Transfer of Franchise 1. Joint Verified Petition of vendor/grantee and vendee/petitioner 5 copies 2. Deed of Sale and Transfer 3 copies 3. MCH, PA, Decision, Computerized Certificate or MTOP, whichever is applicable 3 copies 4. Certificate of Registration or Official Receipt 3 copies 5. Proof of payment of quarterly percentage taxes of preceding year 3 copies 6. Barangay Clearance of Transferee 3 copies Schedule of fees Filing Fees P400.00 In excess of 5 units 50.00 E. Travel Permit Fee P50.00 F. Annual Inspection Fee (w/ sticker) P100.00 SECTION 3M.03. Time and Manner of Payment . The fees herein imposed shall be payable to the City Treasurer. aHECST SECTION 3M.04. Penal Clause . Any person who violates this Ordinance shall be fined as follows: First Offense P300.00 Second Offense P500.00 Third Offense P1,000.00 or imprisonment of not less than one (1) day but not more than three (3) months at the discretion of the court. ARTICLE N Fees and Other Charges on Zoning Regulations SECTION 3N.01. Imposition of Fees . There shall be collected from every person, natural or juridical, a zoning/locational clearance fee on real estate development, and the like, as follows: I. Zoning and Locational Clearance A. Single residential structure attached or detached 1. P100,000.00 and below P200.00 2. Over P100,000.00 300.00 + 1/10 of 1% in excess of 100,000 * Inspection Fee 100.00 B. Apartments/Townhouses, project cost of which: 1. P500,000.00 and below P700.00 2. Over P500,000.00 1,000.00 + 1/10 of 1% in excess of 500,000.00 regardless of the no. of doors * Inspection Fee 100.00 C. Dormitories, project cost of which: 1. P500,000.00 and below P1,000.00 2. Over P500,000.00 1,500.00 + 1/10 of 1% of cost in excess of 500,000.00 regardless of the no. of doors * Inspection Fee 100.00 D. Institutional, the project cost of which: 1. P100,000.00 and below P700.00 2. Over P100,000.00 700.00 + 1/10 of 1% of cost in excess of P100,000.00 * Inspection Fee 100.00 E. Commercial, Industrial and Agro-Industrial Project Cost of which: 1. Below P100,000.00 P1,000.00 2. Over P100,000.00 1,500.00 + 1/10 of 1% of cost in excess of 100,000.00 * Inspection Fee 100.00 F. Special Uses/Special Projects (gasoline station, cell site, slaughterhouse, treatment plant, etc.) 1. Below P1M P1,500 2. Over P1M 2,000 + 1/10 of 1% of cost in Excess of 1M * Inspection Fee 100.00 G. Alteration/Expansion (affected areas/cost only) same as Original Application * Inspection Fee 100.00 * Project Cost is based on the current market value in unit cost per square meter of floor area or based on the estimated cost applied whichever is higher II. Subdivision and Condominium Projects (Under PD 957) A. Approval of Subdivision Plan (including townhouses) 1. Preliminary Subdivision Development Plan (PSDP) P500.00/ha. or a fraction thereof * Inspection Fee P500.00/ha regardless of density 2. Final Approval and Development Permit P1,000.00/ha regardless of density * Inspection Fee P700.00/ha regardless of density 3. Alteration of Plan (affected areas only) same as Final Approval & Development Permit * Inspection Fee (applicable to application with P700.00/ha physical development) regardless of density 4. Extension of Time to Develop P350.00/ha. or a fraction thereof * Inspection Fee (affected/unfinished areas only) 1,000.00/ha regardless of density B. Approval of Condominium Project 1. Preliminary Subdivision Development Plan P700.00 Final Approval and Development Permit 2. Processing Fee a. Land Area P5.00/m2 b. No. of floors 200.00/floor * Inspection Fee 700.00 3. Alteration of Plan (affected areas only) same as Final Approval & Development Permit 4. Extension of Time to Develop * Inspection Fee (affected/unfinished areas only) P700.00 C. Projects under BP 220 Subdivision 1. Preliminary Subdivision and Development Plan a. Socialized Housing P150.00/ha. b. Economic Housing 500.00/ha * Inspection Fee b.1. Socialized Housing P500.00/ha b.2. Economic Housing 1,000.00/ha 2. Final Approval and Development Permit * Processing Fee a. Socialized Housing P500.00/ha b. Economic Housing 1,000.00/ha * Inspection Fee a. Socialized Housing P500.00/ha b. Economic Housing 700.00/ha 3. Alteration of Plan (affected areas only) same as Final Approval & Development Permit * Inspection Fee (applicable to application with physical development) a. Socialized Housing P500.00/ha b. Economic Housing 700.00/ha 4. Extension of Time to Develop * Inspection Fee (affected /unfinished areas only) P350.00/ha. a. Socialized Housing 500.00/ha b. Economic Housing 700.00/ha D. Approval of Industrial/Commercial Subdivision 1. Preliminary Subdivision and Development Plan P1,000.00/ha. * Inspection Fee P500.00/ha. regardless of location 2. Final Approval and Development Permit P2,500.00/ha. regardless of location * Inspection Fee P700.00/ha. regardless of location 3. Alteration of Plan (affected areas only) same as Final Approval & Development Permit * Inspection Fee (applicable to application P700.00/ha. with physical development) 4. Extension of Time to Develop P350.00 * Inspection Fee (affected/unfinished areas only) P1,000.00/ha. E. Approval of Farm Lot Subdivision 1. Preliminary Subdivision Development Plan P200.00/ha. * Inspection Fee P300.00/ha. 2. Final Approval and Development Permit P800.00/ha * Inspection Fee P500.00/ha 3. Alteration of Plan (affected areas only) same as Final Approval & Development Permit * Inspection Fee (applicable to application P500.00/ha with physical development) 4. Extension of Time to Develop P350.00 * Inspection Fee (affected/unfinished areas only) P500.00/ha F. Approval of Memorial Park/Cemetery Project/Columbarium 1. Preliminary Subdivision and Development Plan a. Memorial Projects P500.00/ha b. Cemeteries 200.00/ha c. Columbarium 2,500.00/ha (below 1 hectare) 1,000.00 * Inspection Fee a. Memorial Parks P500.00/ha b. Cemeteries 400.00/ha c. Columbarium 500.00/ha 2. Final Approval and Development Permit a. Memorial Projects P2.00/m2 b. Cemeteries 1.00/m2 c. Columbarium 200.00/floor 5/m2 of land area * Inspection Fee a. Memorial Parks P700.00/ha b. Cemeteries 500.00/ha c. Columbarium 700.00/ha 3. Alteration Fee same as Final Approval & Development Permit * Inspection Fee a. Memorial Parks P700.00/ha b. Cemeteries 500.00/ha c. Columbarium 700.00/ha 4. Extension of Time to Develop P350.00 * Inspection Fee (affected/unfinished areas only) a. Memorial Projects P700.00/ha b. Cemeteries 500.00/ha c. Columbarium 700.00/ha G. Other Transaction/Certifications Application/Request for: 1. Revalidation of Development Permit P1,000.00 2. Authentication of Subdivision Development Plan 100.00/copy Other Certifications: 1. Zoning Certifications P250.00/ha. or a fraction thereof 2. Others, to include: a. Availability to records/public request P50.00 b. Certificate of no record on file 50.00 c. Certified photocopy of documents (report size) 50.00 III. Application for Variance and Exception * Application Fee P2,000.00 * Inspection Fee 1,000.00 * Locational Clearance Fee 5% of the total project cost IV. Schedule of Fines 1. Failure to secure Locational Clearance prior to the start of the project. Conformity with Land Use Project Type Conforming Permitted/Allowed Industrial P3,000.00 P5,000.00 Agro-industrial 3,000.00 5,000.00 Agricultural 3,000.00 5,000.00 Commercial 3,000.00 5,000.00 Institutional 3,000.00 5,000.00 Residential 3,000.00 5,000.00 Special Projects 3,000.00 5,000.00 2. Violations of the terms and conditions of issued P1,000.00 clearance and all other non-compliance with the requirements for Locational Clearance 3. For violations of real estate laws, rules and regulations 3.1. Failure to secure Development Permit P3,000.00 3.2. Unauthorized alteration of approved Development Plan 3,000.00 3.3. Non-compliance with approved Development Plan 3,000.00 3.4. Incomplete development 3,000.00 3.5. Non-development 5,000.00 3.6. Selling without Development Permit 5,000.00 3.7. Violation of terms/conditions of Development Permit 3,000.00 3.8. Unauthorized change or amendment 3,000.00 in the name of the project 3.9. Violations of other provisions of PD 957, BP 220 and 3,000.00 other related laws including their implementing rules and guidelines. 10,000 4. Application for variance and exception SECTION 3N.02. Time and Manner of Payment . The fees imposed herein shall be paid to the City Treasurer upon application for the corresponding clearance, permit or documents. SECTION 3N.04. n Exemptions . 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 finalization of the plans and the issuance of the corresponding building permit. EHACcT SECTION 3N.05. Administrative Provisions . The City Mayor shall administer the provision of this Article and other existing ordinances, executive orders, laws relating to and governing Zoning/Locational Clearance. ARTICLE O Permit Fee for the Storage, Conveyance or Transportation of Flammable and Combustible Materials within the Limits of the City of Koronadal SECTION 30.01. Imposition of Fee . Every person or entity who operates and maintain storage facilities and depots, used for flammable, combustible or explosive substance within the City shall secure a yearly permit or Certificate of Inspection as to compliance with standard safety requirements and regulations from the City Health Office and the City Engineer's Office in coordination with the City Marshall and shall pay the following Regulatory Fees on business of hazardous and dangerous to life and limb: 1. Storage, handling, and or use of explosives P1,000.00 2. Storage, handling, and or use of combustible/ flammable materials 1,000.00 3. Storage, handling, and or use of toxic and other hazardous materials 500.00 4. Permits for the manufacture, storage and handling and/or use of hazardous materials involving: a. celloluse nitrate plastic of any kind 500.00 b. combustible fibers 500.00 c. Cellular materials such as foam rubber, sponge rubber and plastic foam 500.00 d. flammable and combustible liquids or gases of any classification 500.00 e. flammable paints, varnishes, stains and organic coatings; 500.00 f. high-piled or widely spread combustible stock; 500.00 g. metallic magnesium in any form; 500.00 h. firework materials of any kind or form. 500.00 i. matches in commercial quantities 500.00 j. combustible waste materials for recycling or resale. 500.00 5. Permits for Hazardous Processes a. Welding or soldering 500.00 b. Industrial baking and drying 500.00 c. Waste Disposal 500.00 d. Smelting and forging 500.00 e. Motion picture projection using electrical arc lamps 1,500.00 f. Refining, distillation and solvent extraction 500.00 6. Permits required in the transport of Hazardous Materials and Flammable Liquids and Gases 10,000 liters P300.00 12,000 liters 400.00 14,000 liters 500.00 16,000 liters or higher 600.00 SECTION 30.02. Time of Payment . The fees imposed in this Article shall be paid to the City Treasurer upon application for his permit with the Mayor to store, convey or transport the aforementioned substances. SECTION 30.03. Administrative Provisions . (a) No person shall keep or store at his place of business any of the above-mentioned flammable, combustible or explosive substances without securing a permit therefore. Gasoline or naphtha not exceeding the quantity of one hundred (100) gallons, kept in and used by launches or motor vehicles shall be exempt from the permit fee herein required. (b) It shall be unlawful for any person, firm or corporation to convey or transport any explosive or hazardous inflammable liquid within the City of Koronadal in any truck, tank, trailer, vessels, boat or craft or any motor vehicle without first having obtained a permit from the City Mayor for said conveyance, upon recommended by the Chief of Local Fire Service. (c) Hazardous Inflammable Liquid . Shall be considered to include those liquids with points below one hundred (100) degrees Fahrenheit such as gasoline, oil, kerosene and other similar materials. ARTICLE P Permit Fee on Occupation or Calling Not Requiring Government Examination SECTION 3P.01. Imposition of Fee . There shall be collected an annual fee at the rate prescribed hereunder for the issuance of Mayor's Permit to every person who shall be engaged in the practice of the occupation or calling not requiring government examination with the city as follows: Occupational fee of Fifty Pesos (P50.00) on the following: a. Balut Vendor Occupational fee of One Hundred Pesos (P100.00) on the following: a. Bandsaw/Chainsaw Operator b. Basketball/Volleyball Referee c. Beautician/Barber d. Carpenter/Mason/Painter e. Cinema Projector/Operator f. Club Dancer g. Cook/Baker h. Dance Instructor i. Dispatcher/Porter j. Driver/Inspector/Conductor of Passenger and Cargo Vehicles k. Electrician l. Food Handler, Baker, Waiter/Waitress m. GRO/Hospitality Girl n. Lathe Machine Operator o. Manicurist p. Mechanic q. Medical/Dental Sales Representative r. Merchandiser/Promo Personnel s. Photographer t. Plumber EacHCD u. Professional Boxer v. Promoter/Watchmaker w. Radio/Telecom Operator x. Reflexologist y. Salesgirl/Salesboy z. Security Guard/Watchman aa. Shoe/Bag Repairman bb. Single Band Member cc. Welder/Body Builder dd. Cell Phone Repairman Occupational fee of P150.00 on the following: a) Floor Manager, Bartender, Masseur, Masseuse, Stage Dancer and Performer, Singer, Comedian, Musician, Acrobat, TV/Radio Personality, Announcer and Other Similar Entertainer. b) Others not specified above. SECTION 3P.02. Exemption . All professionals who are subject to the Professional Tax imposition pursuant to Section 139 of the Local Government Code; and government employees are exempted from payment of this fee. SECTION 3P.03. Person Governed . The following workers or employees whether working on temporary or permanent basis, shall secure the individual Mayor's Permit prescribed herewith: (a) Employees or workers in generally considered offensive and dangerous business establishment such as but not limited to the following: 1. Employees or workers in industrial or manufacturing establishment such as: Aerated water and soft drink factories; air rifle and pellets manufacturing; battery charging shops, blacksmith; breweries; candy and confectionery factories; canning factories; coffee cocoa and tea factories; cosmetics and toiletries factories; cigar and cigarette factories; construction and/or repair shops of motor vehicles; carpentry shop; drug manufacturing; distillers, edible oil or lard factories; electric bulbs or neon lights factories; electric plant, electronics manufacturing; oxidizing plants; food and flour mills; fish curing and drying shops; footwear factories, foundry shops; furniture manufacturing; garments manufacturing, general building and other construction jobs during the period of construction; glass and glassware factories; handicraft manufacturing; hollow block and tile factories; ice plants; milk, ice cream and other allied products factories; metal closure manufacturing; iron and steel plants; leather and leatherette factories; machine shops, match factories, paints and allied products manufacturing; plastic products factories, perfume factories; plating establishment; pharmaceutical laboratories, repair shops of whatever kind and nature; rope and twine factories; sash factories; smelting plants; tanneries; textile and knitting mills; upholstery shops; vulcanizing shops and welding shops. 2. Employees and workers in commercial establishments cinematography film storage; cold storage's or refrigerating plants; delivery and messengerial services; elevator and escalator services; funeral parlors; janitorial services; junk shop; hardwares; pest control services; printing and publishing houses; service station; slaughter houses; textile stores; warehouses; and parking lots. cIECaS 3. Employees and workers on other industrial and manufacturing firms or commercial establishments who are normally exposed to excessive heat, light, noise, cold and other environmental factors which endanger their physical and health well-being. (b) Employees and workers in commercial establishment who generally enter or attend to the daily needs of the general public such as but not limited to the following: Employees and workers in drugstores; department stores; groceries supermarkets; beauty saloons; tailor shops; dress shop; bank teller; receptionist, receiving clerk in paying outlets of public utilities corporation, except transportation companies; and other commercial establishment whose employees and workers attend to the daily needs of the inquiring or paying public. (c) Employees and workers in food or eatery establishments such as but not limited to the following: 1. Employees and workers in canteens, carenderias, catering services, bakeries, ice cream or ice milk factories, refreshment parlor, restaurants, sari-sari stores, and soda fountains; 2. Stallholders, employees and workers in public markets; 3. Peddlers of cook or uncooked foods; 4. All other food peddlers, including peddlers of seasonal merchandise. (d) Employees or workers in night or night and day establishments such as but not limited to the following: Workers or employees in bars; boxing stadium; bowling alleys; billiards and pool halls; cinema houses; cabarets and dance halls; cocktail lounges; circuses; carnivals and the like; day clubs and night clubs; golf clubs; massage clinics, sauna baths or similar establishment; hotels; motels; horse racing clubs; pelota courts; polo clubs; private detective or watchman security agencies; supper clubs and all other business establishment whose business activities are performed and consumed during night time. In cases of night and day clubs, night clubs, day clubs, cocktail lounges, bars, cabarets, sauna bath houses and other similar places of amusements, they shall under no circumstances allow hostesses, waitress, waiters, entertainers, or hospitality girl below eighteen (18) years of age to work as such. For those who shall secure the Individual Mayor's Permit on their eighteenth (18th) birth year, they shall present their respective baptismal or birth certificate duly issued by the local civil registrar concerned. (e) All other employees and persons who exercise their profession, occupation or calling within the jurisdiction limits of the city aside from those already specifically mentioned in Section 3P.01. SECTION 3P.04. Time and Manner of Payment . The fees prescribed in this Article shall be paid to the City Treasurer upon filing of the application for the first time and annually thereafter within the first twenty (20) days of January and every quarter thereafter. The permit fee is payable for every separate or distinct occupation or calling engaged in. Employer shall advance the fees to the city for its employees. SAHITC SECTION 3P.05. Surcharge of Late Payment . Failure to pay the fee prescribed in this Article within the time prescribed shall subject a taxpayer to a surcharge of Twenty-five percent (25%) of the original amount of the fee due, such surcharge shall be paid at the same time and in the same manner as the tax due. In case of change of ownership of the business as well as the location thereof from city to another, it shall be the duty of the new owner, agent or manager of such business to secure a new permit as required in this Article and pay the corresponding permit fee as though it were new business. Newly hired workers and/or employees shall secure their individual Mayor's Permit from the moment they are actually accepted by the management of any business or industrial establishment to start working. The Individual Mayor's Permit so secured shall be renewed during the respective birth month of the permittee next following calendar. SECTION 3P.06. Administrative Provisions . (a) The City Treasurer shall keep a record of persons engaged in occupation and/or calling not requiring government examination and the corresponding payment of fees required under personal data for reference purpose. (b) Persons engaged in the above mentioned occupation or calling with valid Mayor's Permit shall be required to surrender such permit and the corresponding Official Receipt for the payment of fees to the City Treasurer and to the City Mayor respectively for cancellation upon retirement or cessation of the practice of the said occupation or calling. ARTICLE Q Persistent Sidewalk Vendors or Persistent Vendors Fees SECTION 3Q.01. Imposition of Fees . The following fees shall be paid for using sidewalk, street sides, lands of public dominion, government building and other properties owned by the government, for business purposes: Space Occupied/sq.m. P2.00/sq.m./day Wheeled caterers/vendors 20.00/day SECTION 3Q.02. Administrative Provisions . (a) Collection of fees under this Article does not legalize stay or use by any Persistent Sidewalk Vendors or Persistent Vendors in places above-mentioned but only for purposes of regulating them while engaged in the business. (b) Provided, that each vendor shall be responsible for the cleanliness of his area and dispose of his waste in designated garbage dump area and that they can be demolished, removed or driven out at anytime when interest of the public so require. CHAPTER 4 Service Fees ARTICLE A Secretary's Fees SECTION 4A.01. Imposition of Fees . There shall be collected the following fees from every person requesting for copies of official records and documents from any office of this City: TAcSaC 1. Mayor's Clearance a. For employment P30.00 b. For travel abroad 100.00 c. For other purposes 30.00 2. PESO Referral 20.00 3. Certification 30.00 4. Tax Clearance RPT a. For transfer 100.00 b. For loan purposes 50.00 c. other purposes 20.00 5. Business Tax Clearance 50.00 6. Special Permits/Clearances for other purposes not specified in this Code 100.00 7. For certified photocopy per page 20.00 SECTION 4A.02. Exemption . The fees imposed in this Article shall not be collected for copies furnished to any government office or instrumentality for official business except for copies required by the Court at the request of litigants, in which case charges shall be made in accordance with the above schedule. SECTION 4A.03. Time of Payment . The fees shall be paid to the City Treasurer upon request of the applicant, or before the issuance of a copy of any city record or document is made by the City Official concerned. ARTICLE B Civil Registry Fees SECTION 4B.01. Imposition of Fees . There shall be collected for services rendered by the City Civil Registrar of this city the following fees: a. Birth 1. Registration of Birth (within 30 days from the time of birth) FREE 2. Late Registration of Birth (after 30 but not more than 6 months) P50.00 3. Late Registration of Birth (after 6 months not more than 1 year) 100.00 4. Late Registration (after 1 year) 200.00 5. Certified True Copy of Birth (2 copies) 50.00 6. Any additional copies per copy 10.00 7. Certified Machine Copy (1 copy) 10.00 8. Certification of No-Records Available 50.00 9. Verification of any document 50.00 10. Certification of documents (Endorsement) 50.00 11. Out of town Civil Registration 100.00 12. Foundling 100.00 b. Legal Instrument Fees 1. Supplemental Report P60.00 2. Legitimation 100.00 3. Authority to Use Surname of Father (AUSF/R.A. 9255) a. Local 100.00 b. Foreign 500.00 4. Registration of Election of Citizenship 1,500.00 5. Naturalization 1,500.00 6. Affidavit of Admission of Paternity 100.00 c. Court Order 1. Adoption P300.00 2. Correction of Entries 100.00 3. Certification of Registration 50.00 4. Guardianship 100.00 5. Judicial Determination of Filiation 100.00 6. Civil Interdiction 100.00 7. Cancellation of Civil Registry Document (Court Order Registration) 100.00 d. R.A. 9048 (Filing Fee) 1. Change of First Name P3,000.00 2. Correction for Clerical Error 1,000.00 3. Certificate of Finality 50.00 e. R.A. 9048 (Service Fee Migrant) 1. Change of First Name P1,000.00 2. Correction for Clerical Error 500.00 f. Marriage 1. Pre-Marriage Counseling Certificate Regular Session P50.00 Special Session 150.00 Foreigner 300.00 2. Application for Marriage License Foreigner 500.00 Non-Residents 300.00 Resident 200.00 3. Marriage License Fee 2.00 plus service fee 20.00 4. Late Registration of Marriage (within 6 months not more than 1 year) 50.00 5. Late Registration of Marriage (after 6 months not more than 1 year) 100.00 6. Late Registration (after 1 year) 200.00 7. Certified True Copy of Birth (2 copies) 50.00 8. Any additional copies per copy 10.00 9. Certified Machine Copy (1 copy) 10.00 10. Certification of No-Records Available 50.00 11. Verification of any document 50.00 12. Certification of documents (Endorsement) 50.00 13. Solemnization Fee 200.00 14. Marriage Contract Form (1 set) 25.00 15. Annulment 1,000.00 16. Legal Separation 1,000.00 17. Declaration of Absolute Nullity of Marriage 1,000.00 g. Death 1. Registration of Death FREE 2. Late Registration of Death (within 6 months not more than 1 year) P50.00 3. Late Registration of Death (after 6 months not more than 1 year) 100.00 4. Late Registration (after 1 year) 200.00 5. Certified True Copy of Death (2 copies) 50.00 6. Any additional copies per copy 10.00 7. Certified Machine Copy (1 copy) 10.00 8. Certification of No-Records Available 50.00 9. Verification of any document 50.00 h. Other Legal Documents for Record Purposes P50.00 SECTION 4B.02. Time of Payment . The fees shall be paid to the City Treasurer before registration or issuance of the permit, license or certified copy of local registry records or documents. SECTION 4B.03. Administrative Provision . A marriage license shall not be issued unless a certification is issued by the Family Planning Council, by the Church or by the CSWDO that the applicants have undergone lectures on family planning or pre-marriage counseling. ARTICLE C Service Fee for Physical Examination and Issuance of Medical Certificates SECTION 4C.01. Imposition of Fee . A fee shall be collected from any person who is given a physical examination or issued medical certificate by the City Health Officer or his duly authorized representative as follows: A. Laboratory Examinations Urinalysis P60.00 Bile test in urine 30.00 Fecalysis 50.00 Blood Typing (Type of Blood) 100.00 Sputum, for Microscopy Examination 40.00 Gram Staining 150.00 Hemoglobin Determination 50.00 Complete Blood Count 90.00 Pregnancy Test 150.00 Platelet Count 90.00 Hematocrit (Hct) 50.00 Occult Blood Stool 20.00 Stool (Concentration Method) 20.00 Hematocrit (Anemia) 20.00 Prothrombin time 20.00 Malaria Smear 100.00 Filaria, Micro Search 30.00 Vaginal smear 30.00 Urethral/Cervical smears 40.00 Bleeding Time 15.00 Clotting Time 15.00 ECG 100.00 B. Medico Legal Services Medico-legal Examination P80.00 Autopsy/Postmortem of Cadaver 500.00 Autopsied Reduced into writing 100.00 Issuance/Signing of Death Certificate 30.00 Gender examination Certificate 30.00 C. Medical Certificates Issuance of Health Cards P50.00 Dental Certification 30.00 Travel Abroad 200.00 Employment/Physical Examination 30.00 Driver's License 30.00 Reinstatement 30.00 Bonds (free for City Government employee) 50.00 D. Dental Service Fee Tooth Extraction P50.00 Filling 200.00 Prophylaxis 100.00 Dental Certification 20.00 E. Other Services Wound Dressing P50.00 Suturing, Removal of stitches 50.00 Injection 25.00 Nebulization 50.00 Transfer of Cadaver Permit 100.00 Exhumation Permit 100.00 Cremation Permit 100.00 F. Rental Fee of Ambulance a. For non-residents of the city P6.00/km. SECTION 4C.02. Time of Payment . The fee shall be paid to the City Treasurer before the physical examination is made and the medical certificate is issued. SECTION 4C.03. Administrative Provisions . (a) Individuals engaged in an occupation or working in the following establishments are hereby required to undergo physical and medical examination within one (1) week upon being employed and once every twelve (12) months thereafter. TSHEIc 1. Food establishments establishments where food or drinks are manufactured, processed, stored, sold or served. 2. Public swimming or bathing places. 3. Dance schools, dance halls and night clubs include dance instructors, hostess, cooks, bartenders, waitresses, etc. 4. Tonsorial and beauty establishments include employees of barber shops, beauty parlors, hairdressing and manicuring establishments, exercise gyms and figure slenderizing saloons, facial centers, aromatherapy establishments, etc. 5. Massage clinics and sauna bath establishments include masseurs, massage clinic/sauna bath attendants, etc. 6. Hotels, motels and apartments, lodging, boarding, or tenement houses, and condominiums. (b) Owners, managers or operators of the establishments shall see to it that their employees who are required to undergo physical and medical examinations have been issued the necessary medical certificates. (c) The City Health Officer shall keep a record of physical and other health examinations conducted, and the copies of medical certificates issued indicating the name of the applicant, the date and the purpose for which the examination was made. (d) City Government employees who avail of the services listed herein shall be charged only 50% of the corresponding fees imposed. SECTION 4C.04. Penalty . A fine of Five Hundred Pesos (P500.00) shall be paid by the owner, manager or operators of the establishment for each employee found to be without the necessary medical certificates. ARTICLE D Police Clearance Fee SECTION 4D.01. Imposition Fee . There shall be paid for each police clearance certificate obtained from the Station Commander of the Philippine National Police of this city the following fees: Amount of Fee 1. For employment, scholarship, study grant P50.00 2. For change of name 150.00 3. For application for Filipino citizenship 300.00 4. For passport or visa application 200.00 5. For firearms permit application 150.00 6. For PLEB clearance 100.00 7. For others not specified above 100.00 SECTION 4D.02. Time of Payment . The service fee provided under this Article shall be paid to the City Treasurer upon application for police clearance certificate. aSIHcT ARTICLE E Assessor's Annotation and Certification Fee SECTION 4E.01. Imposition of Fee . There shall be collected from every person requesting for the annotation of certain documents, certified true copy of a Tax Declaration and other certification from the City Assessor's Office, the following fees: a. Certified True Copy of Tax Declaration P25.00 per copy b. Annotation/Cancellation of bail bond 25.00 c. Annotation/Cancellation of Mortgage/encumbrances where the amount of consideration is as follows: 1. Less than Ten Thousand Pesos 25.00 2. Ten Thousand to One Hundred Thousand Pesos 50.00 3. One Hundred Thousand One to Five Hundred Thousand Pesos 125.00 4. Five Hundred Thousand One to One Million Pesos 150.00 5. One Million to Five Million Pesos 200.00 6. Five Million One and above 250.00 d. Service Fee 1. Per Transfer of Tax Declaration 25.00 2. Per reassessment on owner's request 25.00 e. Verification Fee 25.00 f. Certification Fees 1. History of Assessment 50.00 2. Total Landholdings 50.00 3. No Landholdings 25.00 4. No Improvements 25.00 5. Road-Right-of-Way/No-Road-Right-of-Way 25.00 6. Other Certification 25.00 g. Certified Blue Print/Photocopy of Land Tax Property Map 35.00 h. Service Charge for Assessment of Subdivision Plan 1. Less than Ten (10) Parcels 25.00 2. Ten (10) Parcels and above 50.00 SECTION 4E.02. Inspection Fee . For every parties requesting for inspection of real property for the purpose of a) increasing/decreasing the value due to its new utilization and b) updating the location, lot description and boundaries due to the approval of new surveys, there shall be collected an inspection fee based on the distances specified hereunder: a) 0 km. to 5 km. from the City Hall P30.00 b) 5 km. to 10 km. 50.00 c) More than 10 km. 75.00 SECTION 4E.03. Time of Payment . The fee imposed in this Article shall be paid to the City Treasurer at the time of the request, written or otherwise or before the request is granted. SECTION 4E.04. Exemption . No fee shall be collected for the issuance of a certification or clearance when it is officially requested by any Court or government agency. ARTICLE F Locational Inspection Fee SECTION 4F.01. Imposition of Fee . There shall be collected a Locational Inspection Fee on the following: 1. Business Permit New applicant P50.00 2. Renewal of Business Permit with change of location and/or addition of line of business 50.00 SECTION 4F.02. Time of Payment . The fee shall be paid to the City Treasurer upon application for a mayor's permit or renewal thereof. ARTICLE G Other Fees and Charges SECTION 4G.01. Imposition of Fee . There shall be collected from every person requesting for a copy of maps or certain documents from the City Planning and Development Office, the following fees: CSEHcT a. Maps: A.1. Scanned 1. Bond paper size (colored/photocopy) P50.00/copy 2. Bond paper size (colored/computer printing) 30.00/copy 3. Bond paper size (Black and White) 5.00/copy 4. A3 (Blueprint) 20.00/copy 5. A3 (Photocopy) 20.00/copy 6. Greater than A3 120.00/copy A.2. GIS Generated 1. Bond paper size (short, long, A4) P250.00/copy 2. A3 350.00/copy 3. Greater than A3 1,000.00/copy b. Data P5.00/page c. Socio-Economic Profile 400.00/copy d. Quick Facts 120.00/copy SECTION 4G.02. Time of Payment . The fee imposed in this Article shall be paid to the City Treasurer at the time of the request, written or otherwise, or before the request is granted. CHAPTER 5 Community Tax SECTION 05.01. Imposition of Tax . A community tax shall be levied effective January 1, 1992 at the following schedules: For individual taxpayers 1. Basic Tax P5.00 2. Additional tax of not exceeding P5,000.00 for the following: a. Gross receipts or earning derived from business during preceding year P1.00 for every P1,000.00 b. Gross receipts or earnings derived from business in the Philippines during the preceding year P2.00 for every P5,000.00 SECTION 05.02. Individuals Liable to Community Tax . Every inhabitant of the Philippines eighteen (18) years of age or over, who has been regularly employed on a wage or salary basis for a year or is engaged in business or occupation, or who owns real property with an aggregate assessed value of One Thousand (P1,000.00) Pesos or more or who is required by law to file an income tax return. SECTION 05.03. Place of Payment . The community tax shall be paid in the place of residence of the individual or in the place where the principal office of the juridical entity is located. SECTION 05.04. Time of Payment; Penalties for Delinquency . 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 the tax is not paid within the time prescribed above, there shall be added to the unpaid amount an interest of twenty-four percent (24%) per annum from the due date until it is paid. IASTDE SECTION 05.05. Deputation of Barangay Treasurers . Pursuant to the provision of paragraph (b), Section 164 of the Local Government Code, the tax ordinance shall authorize the City Treasurer to deputize the Barangay Treasurer to collect the community tax in their respective jurisdiction. However, said deputation shall be limited to the community tax payable by individual taxpayers and shall be extended only to the Barangay Treasurer who shall be properly bonded in accordance with existing laws. SECTION 05.06. Distribution of Proceeds . The proceeds of the tax shall accrue to the general fund of the City and barangays except a portion thereof which shall accrue to the general fund of the national government to cover the actual cost of printing and distribution of the forms and other related expenses. The proceeds of the community tax actually and directly collected by the City Treasurer shall accrue entirely to the general fund of the City. However, proceeds of the community tax collected thru the Barangay Treasurer shall be apportioned as follows: 1. Fifty percent (50%) shall accrue to the general fund of the City; and 2. Fifty percent (50%) shall accrue to the Barangay where the tax is collected. SECTION 05.07. Community Tax Certificate . A community tax certificate shall be issued to every person or corporation upon payment of a 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 (P1.00) peso. SECTION 05.08. Presentation of Community Tax Certificate on Certain Occasions . a. When an individual subject to the community tax acknowledges any document before a notary public; takes the oath of office upon election or appointment to any position in the government service; receives any license certificate or permit from any public authority; pays any tax or fee, receives any money from any public fund; transacts other official business or receives any salary or wage from any person or corporations, it shall be the duty of any person, officer, or corporate with whom such transaction is made or business done or from any salary or wage received to require such individual to exhibit the community tax certificate. The presentation of community tax certificate shall not be required in connection with the registration of a voter. b. When through its authorized officers, any corporation subject to the community tax, receives any licenses, certificate, or permit from any public authority, pays any tax or fee, receives money from public funds or transacts other official business, it shall be the duty of the public officials with whom such transaction is made or business done, to require such corporation to exhibit the community tax certificate. AECIaD 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 fifteen (15) of April each year in which case, the certificate issued for the preceding year shall suffice. CHAPTER 6 General Administrative Provision ARTICLE A Collection and Accounting of City Taxes and Other Imposition SECTION 6A.01. Tax Period . The tax period for all taxes, fees and charges imposed under the Ordinance shall be the calendar year. SECTION 6A.02. Accrual of Tax . Unless otherwise provided in this ordinance, all taxes, fees and charges imposed herein shall accrue on the first (1st) day of the next quarter following the effectivity of the Ordinance imposing such new levies or taxes. IASEca SECTION 6A.03. Time of Payment . Unless specifically provided herein, all taxes, fees, and charges imposed in this Ordinance shall be paid within the first twenty (20) days of January or each subsequent quarter as the case may be. SECTION 6A.04. Surcharge for Late Payment . Failure to pay the tax or fee prescribed in this Code within the time required shall subject the taxpayer to a surcharge of twenty-five percent (25%) of the original amount of tax or fee due, such surcharge to be paid at the same time and in the same manner as the tax or fee due. SECTION 6A.05. Interest on Unpaid Tax or Fee . In case a tax or fee provided in this Ordinance is not paid on the date fixed herein, 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 of two percent (2%) per month from the date it is due until it is paid but in no case shall the total interest on the unpaid amount or a portion thereof exceed thirty-six (36) months. SECTION 6A.06. Collection . All the taxes, fees and charges due the City of Koronadal shall be collected by the City Treasurer or his duly authorized representatives. Unless otherwise specifically provided in this Ordinance or under existing laws and ordinance, the City Treasurer is hereby authorized, subject to the approval of the City Mayor, to promulgate rules and regulations for the proper and efficient administration and collection of taxes, fees and charges herein levied and imposed. SECTION 6A.07. Issuance of Official Receipts . It shall be the duty of the City Treasurer or his authorized representative to issue the required official receipt to the person paying the tax, fee or charge wherein the date, amount, name of the person paying and the account for which it is paid are shown. SECTION 6A.08. Record of Persons Paying Revenue . It shall be the duty of the City Treasurer to keep record, alphabetically arranged and open to public inspection during office hours, of the names of all persons paying City taxes, fees and charges. He shall as far as practicable, establish and keep current the appropriate tax roll for each kind of tax, fee or charge provided in this Ordinance. SECTION 6A.09. Accounting of Collections . Unless otherwise provided in this Ordinance and other existing laws and ordinances, all monies collected by virtue of this Ordinance shall be accounted for in accordance with the provisions of existing laws, rules and regulations and credited to the general fund of the City of Koronadal. SECTION 6A.10. Examination of Books of Accounts . The City Treasurer shall, by himself or through any of his representatives duly authorized in writing, examine the books of accounts and other pertinent records of the business establishments doing business within the City, and subject to City taxes to ascertain, assess and collect the true and correct amount of the tax due from the taxpayer concerned. Such Examination shall be made during regular business hours once every year for every tax period which shall be the year immediately preceding the examination. Any examination conducted pursuant to the provisions of this section shall be certified to by the examining official and such certificate shall be made of record in the books of accounts of the taxpayer concerned. In case the examination herein authorized is to be made by a duly authorized representative of the City Treasurer, there shall be a written authority issued to the former which shall specifically state the name, address and business of the taxpayer whose books of accounts and pertinent records are to be examined, the date and place of such examination and the procedure to be followed in conducting same. The books of accounts kept by the business establishments pursuant to the provisions of the National Revenue Code shall be sufficient for determining the correct amount of City taxes and other impositions and establishment shall no longer keep other or separate books of accounts for the purpose. ScHAIT The forms and the guidelines to be observed for the proper and effective implementation of this section shall be those prescribed by the Secretary of Finance. ARTICLE B Civil Remedies for Collection of Revenues SECTION 6B.01. City Government's Lien . City taxes, fees, charges and other revenues herein provided 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 subject to lien but also upon property used in business, occupation, practice of profession or calling, or exercise of privilege with respect to which the lien is imposed. The lien may only be extinguished upon full payment of the delinquent city taxes, fees and charges including related surcharges and interest. SECTION 6B.02. Civil Remedies . The civil remedies for the collection of city 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 rights to personal property and by levy upon real property and interest in or rights to real property; and (b) by judicial action. Either of these remedies or all may be pursued concurrently or simultaneously at the discretion of the City Treasurer. SECTION 6B.03. Distraint of Personal Property . The remedy by distraint shall proceed as follows: a) Seizure . Upon failure of the person owing any city tax, fee or charge to pay the same at the time required by the City Treasurer or his representative, the City Treasurer may upon written notice, seize or confiscate any personal property belonging to the person or any personal property subject to the lien, in sufficient quantity to satisfy the tax, fee or charge in question, together with any increment thereto incident to delinquency and the expenses of seizure. In such case, the City Treasurer or his representative shall issue a duly authenticated certificate based upon the records of his office showing the fact of delinquency and the amount of the tax, fee, or charge and penalty due. Such certificate shall serve as sufficient warrant for the distraint of personal property aforementioned, subject to the taxpayer's right to claim exemption under the provisions of existing laws. Distrained personal property shall be sold at public auction in the manner herein provided for. b) Accounting of Distrained Goods . The officer executing the distraint shall make or cause to be made an account of the goods, chattels or effects distrained, a copy 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 as statement of the sum demanded and a note of the time and place of sale. IaECcH c) Publication . The officer shall forthwith cause a notification to be exhibited in not less than three (3) public conspicuous places in the territory of the local government units where the distraint is made specifying the time and place and the articles distrained. The time of sale shall not be less than twenty (20) days after notice to the owner or possessor of the property as above specified and the publication or posting of the notice. One place for the posting of the notice shall be at the Office of the City Mayor. d) Release of Distrained Property upon Payment Prior to Sale . If at any time to the consummation of the sale all proper charges are paid to the officer conducting the same, the goods or effects distrained shall be restored to the owner. e) Procedure of Sale . At the time and place fixed in the notice, the officer conducting the sale shall sell the goods or effects so distrained at public auction to the highest bidder for cash. Within five (5) days after the same, the City Treasurer shall make a report of the proceedings in writing to the City Mayor. Should the property distrained not be disposed of within one hundred and twenty (120) days from the date of distraint, the same shall be considered as sold to the city 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 COA and the City Assessor as members. f) Disposition of Proceeds . The proceeds of the sale shall be applied to satisfy the tax including the surcharges, interest and other penalties incident to the 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 properties sold. The expenses chargeable upon the seizure and sale shall embrace the actual expenses of seizure and preservation of the property pending the same and no charge shall be imposed for the services of the local officer or his representative. Where the proceeds of the sale are insufficient to satisfy the claim, other property may in like manner be distrained until the full amount due including all expenses is collected. g) Levy on Real Property . After the expiration of time required to pay the delinquent tax, fee or charge, the real property may be levied on or before simultaneously, or after the distraint of personal property belonging to the delinquent taxpayer. To this end, the 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 effected by writing upon said certificate the description of the property upon which levy is made. At the same time, written notice of the levy shall be mailed to or served upon the proper City Assessor and Register of Deeds who shall annotate the levy on the tax declaration and certificate of title of the property, respectively, and the delinquent taxpayer or; if he be absent from the City, to his agent or the manager of the business in respect to which the liability arose or, if there be none, to the occupant of the property in question. SDIaHE In case 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 taxpayer's real property. A report on any levy shall, within ten (10) days after receipt of the warrant, be submitted by the levying officer to the Sangguniang Panlungsod. h) Penalty for Failure to Issue and Execute Warrant . Without prejudice to criminal prosecution under the Revised Penal Code and other applicable laws, the City Treasurer if he fails to issue or execute the warrant of distraint of levy after the expiration of the time prescribed, or if he is found guilty of abusing the exercise thereof by competent authority, shall be automatically dismissed from the service after due notice and hearing. i) Advertisement and Sale . Within thirty (30) days after levy, the City Treasurer shall proceed to publicly advertise for sale or auction the property or a usable portion thereof as may be necessary to satisfy the claim and cost of sale, and such advertisement shall cover a period at least thirty (30) days. It shall be effected by posting a notice at the main entrance of the City building or city hall, and in 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 City 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 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 City building or on the property to be sold, or at any other place as determined by the City Treasurer conducting the sale and specified in the notice of sale. Within thirty (30) days after the sale, the City Treasurer or his representative shall make a report to the Sangguniang Panlungsod, and which shall form part of his records. After consultation with the Sangguniang Panlungsod, the City Treasurer shall make and deliver to the purchaser a certificate of sale, showing the proceedings of the sale, describing the property sold, stating the name of the purchaser and setting out the exact amount of all taxes, fees, 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 owner of the property. The City Treasurer may by a duly approved Ordinance advance an amount sufficient to defray the costs of collection by means of the remedies provided for in this Ordinance, including the preservation or transportation in case of personal property, and advertisement and subsequent sale, in cases of personal and real property including improvements thereon. j) Redemption of Property Sold . Within one (1) year from the date of sale, the delinquent taxpayer or his representative shall have the right to redeem the property upon payment to the City Treasurer of the total amount of taxes, fees, or charges, and related surcharges, interest or penalties from the date of delinquency to the date of sale, plus interest of not more than two percent (2%) per month on the purchase price from the date of purchase to the date of redemption. Such payment shall invalidate the certificate of sale issued to the purchaser and the owner shall be entitled to a certificate of redemption from the City Treasurer or his representative. The City Treasurer or his deputy, upon surrender by the purchaser of the certificate of sale previously issued to him, shall forthwith return to the later the entire purchase price paid by him plus the interest of not more than two percent (2%) per month herein provided for the portion of the cost of sale and other legitimate expenses incurred by him, and said property thereafter shall be free from the lien of such taxes, fees or charges and other related surcharges, interests, and penalties. cDSAEI The owner, shall not, however, be deprived of the possession of said property and shall be entitled to the rentals and other income thereof until the expiration of the time allowed for its redemption. k) Final Deed to Purchaser . In case the taxpayer fails to redeem the property as provided herein, the City Treasurer shall execute a deed conveying to the purchaser so much of the property as has been sold, free from liens of any taxes, fees, charges, related surcharges, interest and penalties. The deed shall sufficiently recite all the proceedings upon which the validity of the sale depends. (l) Purchase of Property by the City 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 City Treasurer conducting the same shall purchase the property in behalf of the City of Koronadal 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 Register of Deeds concerned upon registration with his office of any such declaration of forfeiture to transfer the title for the forfeited property to the City of Koronadal without the necessary 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 City 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 in the City of Koronadal. m) Resale of Real Estate Taken for Taxes, Fees, or Charges . The Sangguniang Panlungsod may, by a duly approved ordinance and upon notice of not less than twenty (20) days, sell and dispose of the real property acquired under the preceding paragraph at public auction. The proceeds of the sale shall accrue to the general fund of the City of Koronadal. n) Collection of Delinquent Taxes, Fees, Charges or Other Revenues through Judicial Action . The City of Koronadal 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 City Treasurer within the period described in Section 194 of Republic Act No. 7160, as implemented under Article 285 of the implementing Rules and Regulations (IRR). o) Further Distraint or Levy . The remedies by distraint and levy may be repeated if necessary until the full amount due, including all expenses, is collected. p) Personal Property Exempt from Distraint or Levy . The following property shall be exempt from distraint and levy, attachment or execution thereof for delinquency in the payment of any city tax, fee or charge, including the related surcharge and interest: SIcCTD a) Tools and the implements necessarily used by the delinquent taxpayer in the 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 Pesos (P10,000.00); 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 Pesos (P10,000.00) by the lawful use of which a fisherman earns his livelihood; and h) Any material or article forming part of a house or improvement of any real property. CHAPTER 7 General Penal Provisions SECTION 07.01. Penalties for Violation of Tax Ordinance . Any person, or persons, who violates any of the provisions of this Ordinance or the rules or regulations promulgated by authority of this Ordinance shall, upon conviction, be punished by a fine of not less than One Thousand Pesos (P1,000.00), imprisonment of not less than one (1) month nor more than six (6) months, or both, at the discretion of the Court. In case of insolvency, or in cases where the penalty carries a fine, the offender or offenders shall suffer subsidiary imprisonment at the rate of one (1) day imprisonment for every peso of the fine. If the violation is committed by any juridical entity, the President, General Manager, or the individual entrusted with the administration thereof at the time of the commission of the violation shall be held responsible or liable thereof. Punishment by a fine or imprisonment as herein provided for shall not relieve the offender from the payment of the tax, fee or charge imposed under this Ordinance. CHAPTER 8 Final Provision SECTION 08.01. Special Provision . The Local Revenue Code shall be revisited within a period of not more than three (3) years for the purpose of updating and/or amending existing provisions therein and adding new items that may be deemed necessary through proper legislation. SECTION 08.02. Separability Clause . If for any reason, any section or provision of this Code shall be held to be unconstitutional or invalid by competent authority, such judgment or action shall not affect or impair the other sections or provisions thereof. SECTION 08.03. Repealing Clause . All ordinances, rules and regulations, or parts thereof, inconsistent with or in conflict with the provisions of this Code, shall be deemed repealed or amended accordingly. aTcSID SECTION 08.04. Effectivity Clause . This code shall take effect fifteen (15) days upon approval and after its publication in one (1) newspaper of general circulation in the Province of South Cotabato and upon compliance with other provisions on publication. Unanimously passed and approved by the Sangguniang Panlungsod. ENACTED this 12th day of December 2008, in the City of Koronadal, Province of South Cotabato. CERTIFIED CORRECT: (SGD.) MARITES D. TOGONON Secretary to the Sanggunian ATTESTED: (SGD.) VICENTE R. DE JESUS City Vice Mayor/Presiding Officer APPROVED: (SGD.) FERNANDO Q. MIGUEL City Mayor December 24, 2008 n Note from the Publisher: Copied verbatim from the official copy.