Revised Revenue Code of 2017

July 4, 2017 LA TRINIDAD MUNICIPAL ORDINANCE NO. 24-2017 REVISING THE 2005 REVENUE CODE OF THE MUNICIPALITY OF LA TRINIDAD, PROVINCE OF BENGUET OTHERWISE KNOWN AS THE REVISED REVENUE CODE OF 2017 Introduced by: Municipal Councilor Guiller A. Galwan Authors: Municipal Vice Mayor Joey Jovencio L. Marrero, Municipal Councilor Roderick C. Awingan, Municipal Councilor Nestor T. Fongwan, Jr.,Municipal Councilor Henry M. Kipas, Municipal Councilor Estrella B. Adeban, Municipal Councilor Horacio A. Ramos Jr.,Municipal Councilor Renato B. Tereng, Municipal Councilor Arthur M. Shontogan, Municipal Councilor Guiller A. Galwan, ABC President Teddy M. Quintos, IP Representative Marcelo A. Abela WHEREAS , Section 129 of the New Local Government Code provides that each local government unit shall exercise its power to create its own sources of revenue and to levy taxes, fees, and charges subject to the provisions herein, consistent with the basic policy of local autonomy. Such taxes, fees, and charges shall accrue exclusively to the local government units. WHEREAS , Republic Act 7160 under Section 191, "Local Government Units shall have the authority to adjust the tax rates as prescribed herein not oftener than once every five (5) years, but in no case shall such adjustment exceed 10% of the rates fixed under this code"; WHEREAS ,Municipal Ordinance No. 12-2005 was enacted last December 20, 2005; HTcADC WHEREAS , the Commission on Audit in its Annual Audit Reports, has consistently recommended for the enactment of a revised revenue code of the Municipality, the latest of which is dated April 20, 2017 which reads "We reiterate the prior year's audit recommendation that the Sangguniang Bayan members fast track and prioritize the passing and approval of the revised revenue code to increase the Municipality's revenue for the benefit of its constituents"; WHEREAS ,with the end in view of promoting the welfare and delivery of basic services to its clients, particularly the underprivileged constituents, the Municipality has adopted medium and long term plans that shall serve as blueprint of developments in the Municipality of La Trinidad; WHEREAS , included and identified in the plan are specific projects and programs which realizations entail substantial investment or funding that the municipality is endeavoring to provide thru efficient tax collection, adoption of austerity measures and the participation of the stakeholders, especially the private business sector with their subscription to this proposed Revised Revenue Code 2017. WHEREAS ,the rapid urbanization and increase of population growth eventually have caused and posed challenges on the delivery of basic services particularly pressing problem on solid waste management, peace and order, health, economic and other social concerns; WHEREAS , the proposed Revised Revenue Code is not, however, considered for that sole purpose of adjusting tax rates but, likewise, to bring the business tax rates to a more sensible and realistic level in the light of the prevailing tax rates benchmarks in the Municipality of La Trinidad. Be it ordained by the Sangguniang Bayan in regular session assembled, that; CHAPTER 1 General Provisions ARTICLE 1A Short Title and Scope SECTION 1A.01. Short Title . This ordinance shall be known as the Revised Revenue Code of 2017 . SECTION 1A.02. Scope and Application . This Code shall govern the levy, assessment, and collection of taxes, fees, charges and other impositions within the territorial jurisdiction of this municipality. ARTICLE 1B Construction of Provisions SECTION 1B.02. Words and Phrases Not Herein Expressly Defined . Words and phrases embodied in this Code not herein specifically defined shall have the same definitions as found in RA 7160, otherwise known as the Local Government Code of 1991. SECTION 1B.03. Rules of Construction . In construing the provisions of this Code, the following rules of construction shall be observed unless inconsistent with the manifest intent of the provisions. (a) General Rules . All words and phrases shall be construed and understood according to the common and approved usage of the language; but the technical words and phrases and such other words in this Code which may have acquired a peculiar or appropriate meaning shall be construed and understood according to such technical, peculiar or appropriate meaning. (b) Gender and Number . Every word in the Code implying the masculine gender shall extend to both male and female. Every word importing the singular number shall apply to several persons or things as well; and every word implying the plural number shall extend and be applied to one person or thing as well. (c) Reasonable Time. In all cases where any act is required to be done within the reasonable time, the same shall be deemed to mean such time as may be necessary for the prompt performance of the act. (d) Computation of Time . The time within which an act is to be done as provided in this Code, or in any rule or regulation issued pursuant to the provisions thereof, when expressed in days, shall be computed by excluding the first day and including the last day, except if the last day falls on a Sunday or holiday, in which case the same shall be excluded in the computation and the business day following shall be considered the last day. (e) References . All references to chapters, articles, or sections are to the Chapters, Articles or Sections in this Code unless otherwise specified. (f) Conflicting Provisions of Chapters . If the provisions of different chapters conflict with or contravene each other, the provisions of each chapter shall prevail as to all specific matters and questions involved therein. aScITE (g) Conflicting Provisions of Sections . If the provisions of the different sections in the same article conflict with each other, the provisions of the Section which is the last in point of sequence shall prevail. ARTICLE 1C Definition of Terms SECTION 1C.01. Definitions . When used in this Code. Apartelle. Any building or edifice containing several independent and furnished or semi-furnished apartments, regularly leased to tourists and travelers for dwelling on a more or less long term basis and offering basic services to its tenants, similar to hotels. Article or Thing. Comprehends merchandises, wares or goods. Bar. Include places where intoxicating and fermented liquor or malt are sold, even without foods, where services of waitresses are employed; and where customers may dance to music not rendered by a regular dance orchestra or musicians hired for the purpose; otherwise the place shall be classified as dance hall or night club. A cocktail lounge or beer garden is considered a bar even if there is no host/hostess to entertain customers. Boarding House. Includes any house where boarders are admitted for a fee by the week or month and where meals are served to boarders only. A pension inn (or pension house) shall be considered a boarding house unless, by the nature of its services and facilities, it falls into another classification. Building. All kinds of structure temporarily or permanently attached to a piece of land excluding which are merely superimposed on the soil. Business Center. A place for business transactions; a place of transacting business as well as collecting, advertising, purchasing a product or service. Business means trade or commercial activity regularly engaged in as a means of livelihood or with a view to profit; Charges refer to pecuniary liability, as rents or fees against persons or property; Civil Remedies. Are remedies in the collection of delinquent taxes either by distraint of personal property, levy on real property, cancellation of business permits or by judicial actions. Collecting Agency. Includes any person, other than a practicing Attorney-At-Law engaging in the business of collecting or suing debt or liabilities placed in his hands, for said collection or suit, by subscribers or customers applying and paying therefore. Commercial Broker. Includes all persons other than importers, manufacturers, producers or bona fide employees, who for compensation or profit, sell or bring about sales or purchases or merchandise for other persons; bring proposed buyers and sellers together; or negotiable freights for other business for owners of vessel or other means of transportation for shippers, consignees of goods/freights carried by vessel or other means of transportation. The term includes commission merchants. Computer Sales and Rental Shops. Establishments engaged in selling or renting of computers and/or peripherals including accessories. Computer Services. Establishments engaged in computer tutorial, printing service, programming, system development, internet access, IT consultancy, networking, web development, computer games, video arcades, play stations, trouble shooting, upgrade and repair of computers beyond warranty. Cooperative is a duly registered association of persons, with a common bond of interest, who have voluntarily joined together to achieve a lawful, common, social, or economic end, making equitable contributions to the capital required and accepting a fair share of the risks and benefits of the undertaking in accordance with universally accepted cooperative principles. Corporations includes partnerships, no matter how created or organized, joint-stock companies, joint accounts (cuentas en participation) ,associations or insurance companies but does not include general professional partnerships and a joint venture or consortium formed for the purpose of undertaking construction projects or engaging in petroleum, coal, geothermal, and other energy operations or consortium agreement under a service contract with the government. General professional partnerships are partnerships formed by persons for the sole purpose of exercising their common profession, no part of the income of which is derived from engaging in any trade or business; The term "resident foreign" when applied to a corporation means a foreign corporation not otherwise organized under the laws of the Philippines but engaged in trade or business within the Philippines. 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 Enterprises (Kalakalan 2000); Dealer in Securities. Include all persons who for their account, are engaged in the sale of stocks, bonds, exchange, bullion, coined money, bank notes, promissory notes, and other securities. It shall also include pre-need companies or hose engaged in the sale of educational plans, health care plans, memorial plans, etc. HEITAD E-Commerce. Is generally used to cover the "distribution, marketing, sale or delivery of goods and services by electronic means." Fee means a charge fixed by law or ordinance for the regulation or inspection of a business or activity. It shall also include charges fixed by law or agency for the services of a public officer in the discharge of his official duties; Franchise is a right or privilege, affected with public interest that is conferred upon private persons or corporations, under such terms and conditions as the government and its political subdivisions may impose in the interest of public welfare, security and safety; Gross Sales or Receipts include the total amount of money or its equivalent representing the contract price, compensation or service fee, including the amount charged or materials supplied with the services and deposits or advance payments actually received during the taxable quarter for the services performed or to be performed for another person excluding discounts if determinable at the time of sales, sales return, excise tax, and value-added tax (VAT); Health Certificate is a certification in writing using the prescribed form issued by the City or Municipal Health Officer to a person after passing the required physical and medical examinations and immunizations. Levy means an imposition or collection of an assessment, tax, fee, charge, or fine. License or Permit is a right or permission granted in accordance with law or by a competent authority to engage in some business or occupation or to engage in some transactions. Lodging House. Includes any house of building, or portion thereof, in which person or persons any be regularly harbored or received as transients for compensation. Taverns or inns shall be considered as lodging houses. Motorist Hotel. Includes any house or building or portion thereof in which persons may be regularly harbored or received as transients or guests which is provided with a common enclosed or individually enclosed garage where such transients or guest may park their vehicles. Night or Day Club. Includes any place frequented at nighttime or daytime, as the case may be, where patrons are served food or drinks and are allowed to dance with their partners or with professional hosts/hostesses furnished by management. Occupation. Means one's regular business or employment or an activity, which principally takes up one's time, thought and energies. It includes any calling, business, trade, profession or vocation, which does not require the passing of an appropriate government examination. Operator includes the owner, proprietor, manager, administrator, or any other person who operates or is responsible for the operation of a business establishment or undertaking; Pension House. A private or family-operated tourist boarding house, tourist guest house or tourist lodging hose employing non-professional domestic helpers regularly catering to tourist and travelers, containing several independent let table rooms providing common facilities such as toilets, bathrooms, showers, living and dining rooms and/or kitchen and where a combination of board and lodging may be provided. Privately-Owned Market. Means those market establishments including shopping centers, funded and operated by private persons, natural or juridical, under government permit. Profession. A calling, which requires the passing of an appropriate government examinations, such as law, medicine. Public accountancy, engineering, etc. Public Utility. Includes electric power generating and distributing system road, rail, air and water transport, postal, telegraph, radio or television broadcasting/cable-casting, wired/wireless communications via telephone, cellphone or two-day radios, and water companies, characterized by large investments because their optimum scale is huge. They are natural monopolies whose prices, profits and efficiency are not subject to competitive checks, and they provide essential services to industries and constituents. The operations of public utilities are granted through special laws or ordinances. Privilege means a right or immunity granted as a peculiar benefit, advantage or favor. ATICcS Persons mean every natural or juridical being, susceptible of rights and obligations or of being the subject of legal relations; Rental means the value of the consideration, whether in money, or otherwise, given for the enjoyment or use of a thing. Residents refer to natural persons who have their habitual residence in the municipality where they exercise their civil rights and fulfill their civil obligations, and to juridical persons for which the law or any other provision creating or recognizing them fixes their residence in a particular municipality. In the absence of such laws, juridical persons are residents of the municipality where they have their legal residence or principal place of business or where they conduct their principal business or occupation; Revenue includes taxes, fees, and charges that a state or its political subdivision collects and receives into the treasury for public purposes. Real Estate Broker. Includes any person, other than a real estate salesman as hereinafter defined, who for another, and for a compensation: (1) sells, or offers for sale, buys or offers to buy, lists or solicits for prospective purchasers, or negotiate the purchase, sale or exchange of real estate or interests therein; (2) or negotiate loans on real estate; (3) or leases or offers to lease or negotiates the sale purchase or exchange of lease, or rents or places for rent or collects rent from real estate or of lots or other parcels of real estate at a stated salary or commission, or otherwise to sell such real estate or an part thereof in lots or parcels. This definition is no limited to licensed real estate brokers, thus, any unlicensed broker who were able to close a real estate sale is subject to taxes under this code. Real Estate Salesman. Means any natural person regularly employed by a real estate broker or working under commission basis or the likes to perform in behalf of such broker or any or all the functions of a real estate broker. One act of a character embraced within the above definition shall constitute the person performing or attempting to perform the function of the same as a real estate broker. The foregoing definition do not include a person who shall directly perform any acts aforesaid reference to his own property, where such acts are performed in the regular course of or as an incident of the management of such property; nor shall they apply to persons acting pursuant to a duly executed power-of-attorney from the owner authorizing final consummation by performer of a contract conveying a real-estate by sale, mortgage or lease, nor shall they apply to any receiver, trustee or assignee in bankruptcy or insolvency or in any person acting pursuant to the order of any court; nor to a trustee selling under a deed of trust. Real Estate Dealer. Includes any person engaged in the business of buying, selling, exchanging, leasing or renting property as principal and holding himself out as a selling, exchanging, leasing or renting property as principal and holding himself out as a full or part-time dealer in real estate or as owner of real property or properties rented or offered for rent for an aggregate amount of One Thousand pesos (P1,000.00) or more a year. Any person shall be considered as engaged in a business as real estate dealer by the mere fact that he is the owner or sub-lessor or property rented or offered for rent for an aggregate amount of One Thousand pesos (P1,000.00) or more a year. Real Estate Developer. To buy, sell, lease or otherwise acquire and own real estate, improve and develop the same, erect and construct building and other improvements thereon, to rent, sell or otherwise dispose of real estate and deal generally in all contracts pertaining to the purpose, sale, management and disposition of real estate; to erect, repair, remodel, construct, improve and develop homes, business industries and commercial buildings, hereditaments, easements and appurtenances thereto, wherein situated, to the fullest extent permitted by law. Residential Property. Real property principally devoted to habitation. Resort. Any place or places with pleasant environment and atmosphere conducive to comfort, healthful relaxation and rest, offering food, sleeping accommodation and recreation facilities to the public for a fee. Services mean the duties, work or functions performed or discharged by a government officer, or by a private person contracted by the government, as the case may be. Secretary's Fee. Fees collected from persons requesting certifications, copies of official records and documents on file in the various offices of the municipality. Shopping Centers. Are business establishments containing sections of groceries, appliances, food, amusement activities, movie houses, fitness centers, clothing apparel, home furnishings, etc. housed in one building or several buildings. It may be operated by on person or by different persons renting spaces in the complex. Social/Sport Clubs. Are clubs and the social features of which conducts various kinds of entertainment on sporting contests and have elaborate amusement or sport facilities. Specialty Contractor. 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 or crafts. TIADCc Tax is 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. Presumptive Income Level (PIL) .A method or technique used to establish or approximate the gross receipts or gross income of each business classification. It makes use of indicators that are easy to quantify, verifiable, as means for determining gross sales or gross income. The indicators can be in the form of estimated daily sales/gross receipts, average number of customers, estimates of inventories, inventory turnover and mark-ups, space occupied, occupancy rates, and others for determining gross sales common for the business, and acceptable to both the Local Government Unit (LGU) and the tax payer. a. Presumptive Income Level (PIL) for determining gross income, the indicators shall be salary, source of income and others. b. Presumptive Income Level (PIL) shall be based on logical assumptions that do not require monitoring of business establishments nor financial audit and complicated computation. CHAPTER II Taxes on Business ARTICLE 2A Graduated Tax on Business SECTION 2A.01. Definitions . When used in this Article. (a) 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. (b) Agricultural Products include the yield of the soil, such as corn, rice, wheat, rye, hay, coconut, sugarcane, tobacco, root crops, vegetables, fruits, flowers, and their by-products; 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. (c) By-products shall mean those materials which in cultivation or processing of an article remain over, and which are still of value and marketable. (d) Amusement is a pleasurable diversion and entertainment. It is synonymous to relaxation, avocation, pastime, or fun; (e) Amusement Places include theaters, cinemas, concert halls, circuses and other places of amusement where one seeks admission to entertain oneself by seeing or viewing the show or performance; (f) Bar a business establishment that serves alcoholic drinks; beer, wine, liquor, and cocktails for consumption on the premises. (g) Banks and other Financial Institutions include non-bank financial intermediaries, lending investors, finance and investment companies, pawnshops, money shops, insurance companies, stock markets, stock brokers, and dealers in securities and foreign exchange, as defined under applicable law, or rules and regulations thereunder; (h) Brewer includes all persons who manufacture fermented liquors of any description for sale or delivery to others but does not include manufacturers of tuba, basi, tapuy or similar domestic fermented liquors, whose daily production does not exceed two hundred (200) gauge liters. (i) Business Agent includes all persons who act as agents of others in the transaction of business with any public officer, as well as those who conduct collecting, advertising, employment, or private detective agencies. (j) 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 or before, or after the dancing, and where professional hostesses or dancers are employed. (k) Capital Investment is the capital that 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; AIDSTE (l) Carinderia refers to any public eating place where food already cooked are served at a price; (m) Cockpit includes any place, compound, building or portion thereof, where cockfights are held, whether or not money bets are made on the results of such cockfights; (n) Contractor includes persons, natural or juridical, not subject to professional tax under Section 139 of the Local Government Code of 1991, whose activity consists essentially of the sale of all kinds of services for a fee, regardless of whether or not the performance of the service calls for the exercise or use of the physical or mental faculties of such contractor or his employees; As used in this Article, the term "contractor" shall include general engineering, general building and specially contractors as defined under applicable laws, filling, demolition and salvage works contractors; proprietors or operators of mine drilling apparatus; proprietors or operators of dockyards; persons engaged in the installation of water system, and gas or electric light, heat, or establishments; proprietors or operators of smelting plants; engraving plating and plastic lamination establishments; proprietors or operators of establishments for repairing, repainting, upholstering, washing or greasing of vehicles, heavy equipment, vulcanizing, recapping and battery charging; proprietors or operators of furniture shops and establishments for planning or surfacing and re-cutting of lumber and sawmills under contract to saw or cut logs belonging to others; proprietors or operators of dry-cleaning or dyeing establishments, steam laundries, and using washing machines; proprietors or owners of shops for the repair of any kind of mechanical and electrical devices; instruments, apparatus, or furniture and shoe repairing by machine or any mechanical and electrical devices; proprietors or operators of establishments or lots for parking purposes; proprietors or operators of tailor shops, dress shops, milliners and hatters, beauty parlors, barbershops, massage clinics, sauna, Turkish and Swedish baths, slenderizing and body-building saloon and similar establishments; photographic studios; funeral parlors; proprietors or operators of hotels, motels, and lodging hoses; proprietors or operators of arrastre and stevedoring, warehousing, or forwarding establishments; master plumbers, smiths and house or sign painters; printers, bookbinders, lithographers, publishers except those engaged in the publication or printing of any newspaper, magazine, review or bulletin which appears at regular intervals with fixed prices for subscription and sale and which is not devoted principally to the publication of advertisements; business agents, private detectives or watchman agencies; commercial and immigration brokers; cinematographic film owners, lessors and distributors. The term "contractor" shall also include, but shall not be limited to, tax subjects enumerated under Section 19 of Presidential Decree No. 231 ,but which are no longer included in the enumeration of "contractor" under Section 131 of Republic Act No. 7160 , viz. :welding shops, service stations, white/blue, printing, recopying, or photocopying services, assaying laboratories, advertising agencies, shops for shearing animals, vaciador shops, stables, construction of motor vehicles, animal drawn vehicles, and/or tricycles, lathe machine shops, furniture shops, and proprietors of bulldozers and other heavy equipment available to others for consideration. (o) 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; (p) 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 entry are consumed herein or incorporated into the general mass of property in the Philippines. In 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. (q) Manufacturer includes every person who, by physical or chemical process, alters the exterior texture or form or inner substance of any such raw materials or manufactured or partially manufactured product in such manner as to prepare it for special use or uses to which it could not have been put in its original condition, or who by any such process, alters the quality of any such raw material or manufactured or partially manufactured products so as to reduce its marketable shape or prepare it for any of the use of industry, or who by any such process, combines any raw material or manufactured products with other materials or products of the same or of different kinds and in such manner that the finished products of such process or manufacture can be put to a special use or uses to which such raw material or manufactured or partially manufactured in their original condition could not have been put, and who in addition, alters such raw material or manufactured or partially manufactured products, or combines the same to produce such finished products for the purpose of their sale or distribution to others and for his own use for consumption; (r) Marginal Farmer or Fisherman refers to individuals 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 National Economic and Development Authority (NEDA) for the particular region or locality, whichever is higher; (s) 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 that run only on rails or tracks, tractors, trailers, and traction engines of all kinds used exclusively for agricultural purposes; (t) 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 retail peddler of a particular commodity shall be determined from the definition of wholesale dealer or retail dealer as provided in this Ordinance; AaCTcI (u) Public Market refers to any place, building, or structure of any kind authorized as such by the Sangguniang Bayan, except public streets, plazas, parks, and the like; (v) Rectifier comprises every persons who rectifies, purifies, or refines distilled spirits or wines by any process other than by original or continuous distillation from mash, wort, wash, sap, or syrup through continuous closed vessels and pipes until the manufacture thereof is complete. Every wholesale or retail liquor dealer who has in his possession any still or mash tub, or who keeps any other apparatus for the purpose of distilling spirits, or in any manner refining distilled spirits, shall also be regarded as a rectifier and as being engaged in the business of rectifying; (w) Restaurant refers to any place which provides food to the public and accepts orders from them at a price. This term includes caterers. (x) Retail means a sale where the purchaser buys the commodity for his consumption, irrespective of the quantity of the commodity sold; Example: sari-sari store. (y) 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. (z) Real Estate Lessor means any person natural or juridical entity for, and in consideration of a sum of money or a thing, lease out a real property ( e.g. ,Lot; building, house; House and lot, and the like). (a.1) Transloading station/(terminal) a building, place, site or station where common carriers regularly stop so that passengers can get on and off; a transfer station or place where passengers can get on or get off from van, buses, taxis and other similar common carriers. SECTION 2A.02. Imposition of Tax . There is hereby imposed on the following persons who establish, operate, conduct or maintain their respective business within the municipality of La Trinidad, Benguet a graduated business tax in the amounts hereafter prescribed: (a) On manufacturers, assemblers, repackers, processors, brewers, distillers, rectifiers, and compounders or liquors, distilled spirits, and wines or manufacturers of any article of commerce of whatever kind or nature. In accordance with the following schedule: Amount of Gross Sales/Receipts For the Preceding Calendar Year: Tax Per Annum Less than 10,000.00 199.65 10,000.00 or more but less than 15,000.00 266.20 15,000.00 or more but less than 20,000.00 365.42 20,000.00 or more but less than 30,000.00 532.40 30,000.00 or more but less than 40,000.00 798.60 40,000.00 or more but less than 50,000.00 998.25 50,000.00 or more but less than 75,000.00 1,597.20 75,000.00 or more but less than 100,000.00 1,996.50 100,000.00 or more but less than 150,000.00 2,662.00 150,000.00 or more but less than 200,000.00 3,327.50 200,000.00 or more but less than 300,000.00 4,658.50 300,000.00 or more but less than 500,000.00 6,655.00 500,000.00 or more but less than 750,000.00 9,680.00 750,000.00 or more but less than 1,000,000.00 12,100.00 1,000,000.00 or more but less than 2,000,000.00 16,637.50 2,000,000.00 or more but less than 3,000,000.00 19,965.00 3,000,000.00 or more but less than 4,000,000.00 23,958.00 4,000,000.00 or more but less than 5,000,000.00 27,951.00 5,000,000.00 or more but less than 6,500,000.00 29,493.75 6,500,000.00 or more At a rate of thirty seven point five (37.5%) of one percent (1%) in excess of P6,500,000.00 The preceding rates shall apply only to the 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 Section. EcTCAD (b) On wholesalers, distributors, or dealers in any article of commerce of whatever kind or nature in accordance with the following schedules: Gross Sales/Receipts for the Preceding Calendar Year Tax Per Annum Less than 1,000.00 21.78 1,000.00 or more but less than 2,000.00 39.93 2,000.00 or more but less than 3,000.00 60.50 3,000.00 or more but less than 4,000.00 87.12 4,000.00 or more but less than 5,000.00 121.00 5,000.00 or more but less than 6,000.00 146.41 6,000.00 or more but less than 7,000.00 168.63 7,000.00 or more but less than 8,000.00 199.65 8,000.00 or more but less than 10,000.00 226.27 10,000.00 or more but less than 15,000.00 266.20 15,000.00 or more but less than 20,000.00 332.75 20,000.00 or more but less than 30,000.00 399.30 30,000.00 or more but less than 40,000.00 532.40 40,000.00 or more but less than 50,000.00 798.60 50,000.00 or more but less than 75,000.00 1,197.80 75,000.00 or more but less than 100,000.00 1,597.20 100,000.00 or more but less than 150,000.00 2,262.70 150,000.00 or more but less than 200,000.00 2,928.20 200,000.00 or more but less than 300,000.00 3,666.30 300,000.00 or more but less than 500,000.00 5,372.80 500,000.00 or more but less than 750,000.00 7,986.00 750,000.00 or more but less than 1,000,000.00 10,648.00 1,000,000.00 or more but less than 2,000,000.00 12,100.00 2,000,000.00 or more At a rate of fifty percent (50%) of one percent (1%) in excess of 2,000,000.00 The businesses enumerated in paragraph (a) above shall no longer be subject to the tax on wholesalers, distributors, or dealers herein provided for. (c) On exporters, and on manufacturers, millers, producers, wholesalers, distributors. Dealers or retailers of essential commodities enumerated hereunder at a rate not exceeding one-half (1/2) of the rates prescribed under subsections (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 medicine; (5) Agricultural implements, equipment and post-harvest facilities, fertilizers, pesticides, insecticides, herbicides and other farm inputs; (6) Poultry feeds and other animal feeds; (7) School supplies; and (8) Cement. For 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 or products are both sold domestically and abroad. The amount of export sales shall be excluded from the total sales and shall be subject to the rates not exceeding one half (1/2) of the rates prescribed under paragraphs (a),(b),and (d) of this Article. (d) On retailers. Gross Sales/Receipts for the Preceding Calendar Year Rate of Tax Per Annum 400,000.00 or less 2% More than 400,000.00 Plus 1% in excess of P400,000.00 The rate of two percent (2%) per annum shall be imposed on sales not exceeding Four Hundred Thousand Pesos (P400,000.00) while the rate of one percent (1%) per annum shall be imposed on sales in excess of the first Four Hundred Thousand Pesos (P400,000.00). However, barangays shall have the exclusive power to levy business taxes on stores whose gross sales or receipts of the preceding calendar year does not exceed Thirty Thousand Pesos (P30,000.00) subject to existing laws and regulations. HSAcaE (e) On contractors and other independent contractors in accordance with the following schedule. Gross Sales/Receipts for the Preceding Calendar Year Amount of Tax Per Annum less than 5,000.00 33.00 5,000.00 or more but less than 10,000.00 74.25 10,000.00 or more but less than 15,000.00 126.50 15,000.00 or more but less than 20,000.00 199.65 20,000.00 or more but less than 30,000.00 332.75 30,000.00 or more but less than 40,000.00 465.85 40,000.00 or more but less than 50,000.00 665.50 50,000.00 or more but less than 75,000.00 1,064.80 75,000.00 or more but less than 100,000.00 1,597.20 100,000.00 or more but less than 150,000.00 2,395.80 150,000.00 or more but less than 200,000.00 3,194.80 200,000.00 or more but less than 250,000.00 4,392.30 250,000.00 or more but less than 300,000.00 5,590.20 300,000.00 or more but less than 400,000.00 7,453.60 400,000.00 or more but less than 500,000.00 9,982.50 500,000.00 or more but less than 750,000.00 11,192.50 750,000.00 or more but less than 1,000,000.00 12,402.50 1,000,000.00 or more but less than 2,000,000.00 13,915.00 2,000,000.00 or more At a rate fifty percent (50%) of one percent (1%) in excess of 2,000,000.00 For purposes of this section, the tax on multi-year projects undertaken by general engineering, general building, and specialty contractors shall initially be based on the total contract price, payable in equal annual installments within the project term. Upon completion of the project, the taxes shall be recomputed on the basis of the gross receipts for the preceding calendar years and the deficiency tax, if there be any, shall be collected as provided in this Code or the excess tax payment shall be refunded. In cases of projects completed within the year, the tax shall be based upon the contract price and shall be paid upon the issuance of the Mayor's Permit. For completed Contracts or projects awarded by the Local Government Unit of La Trinidad, Benguet, the tax shall be automatically deducted from the contract prize. (f) On banks and other financial institutions, at the rate of fifty-five percent of one percent (55% of 1%) of the gross receipts of the preceding calendar year derived from interest, commissions and discounts from lending activities, income from financial leasing, dividends, rentals on property, and profit from exchange or sale of property, insurance premium. All other income and receipts not herein enumerated shall be excluded in the computation of the tax. (g) On the businesses hereunder enumerated: 1. Cafes, cafeterias, ice cream and other refreshment parlors, restaurants, soda fountain bars, carinderias or food caterers; 2. Amusement places, including places wherein customers thereof actively participate without making bets or wagers, including but not limited to night clubs, or day clubs, cocktail lounges, cabarets or dance halls, karaoke bars, skating rinks, bath houses, swimming pools, exclusive clubs such as country and sports clubs, resorts and other similar places, billiard and pool tables, bowling alleys, swings, shooting galleries, theaters and cinema houses, boxing stadia, race tracks, cockpits and other similar establishments; 3. Commission agents; 4. Lessors, dealers, brokers of real estate; 5. On travel agencies and travel agents; 6. On boarding houses, pension houses, motels, apartments, apartelles, and condominiums; 7. Subdivision owners/Private Cemeteries and Memorial Parks; 8. Privately-owned markets; 9. Hospitals, medical clinics, dental clinics, therapeutic clinics, medical laboratories, dental laboratories; 10. Operators of Cable Network System; 11. Operators of computer services establishment; 12. General consultancy services; and 13. All other similar activities consisting essentially of the sales of services for a fee. HESIcT Gross Sales/Receipts for the Preceding Calendar Year Amount of Tax Per Annum Less than 5,000.00 33.00 5,000.00 or more but less than 10,000.00 74.25 10,000.00 or more but less than 15,000.00 126.50 15,000.00 or more but less than 20,000.00 199.65 20,000.00 or more but less than 30,000.00 332.75 30,000.00 or more but less than 40,000.00 465.85 40,000.00 or more but less than 50,000.00 665.50 50,000.00 or more but less than 75,000.00 1,064.80 75,000.00 or more but less than 100,000.00 1,597.20 100,000.00 or more but less than 150,000.00 2,395.80 150,000.00 or more but less than 200,000.00 3,194.40 200,000.00 or more but less than 250,000.00 4,392.30 250,000.00 or more but less than 300,000.00 5,590.20 300,000.00 or more but less than 400,000.00 7,453.60 400,000.00 or more but less than 500,000.00 9,982.50 500,000.00 or more but less than 750,000.00 11,192.50 750,000.00 or more but less than 1,000,000.00 12,402.50 1,000,000.00 or more but less than 2,000,000.00 13,915.00 2,000,000.00 or more At a rate fifty percent (50%) of one percent (1%) in excess of 2,000,000.00 (h) On peddlers engaged in the sale of any merchandise or article of commerce, at the rate of not exceeding fifty-five pesos (P55.00) per peddler annually. Delivery trucks, vans or vehicles used by manufacturers, producers, wholesalers, dealers or retailers enumerated under Section 141 of R.A. 7160 shall be exempt from the peddler's tax herein imposed. 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 2B Other Tax on Business Tax on Mobile Traders SECTION 2B.01. Definition . When used in this Article. A Mobile Trader is a person, who either for himself or commission, travels from place to place and sells his goods or sells and offers to deliver the same, using a vehicle .Subsumed in this definition are rolling stores, portable stores, and similar arrangements .The allowable places for mobile traders to sell their goods shall be determined and approved by the Sangguniang Bayan through a resolution passed for that purpose. SECTION 2B.02. Imposition of Tax . There is hereby imposed an annual tax of One percent (1%) on the gross receipts of Mobile Traders. SECTION 2B.03. Time of Payment . The tax shall be paid upon the issuance of the Mayor's Permit to do business in the municipality. SECTION 2B.04. Administrative Provisions . The Municipal Treasurer shall determine the taxable gross receipts by applying the Presumptive Income Level (PIL) Technique provided in this Code, and thereafter assess and collect the tax due. Tax on Operators of Public Utility Vehicles SECTION 2B.05. Imposition of Tax . There is hereby imposed a tax on operators of public utility vehicles maintaining staging area, parking space, garage, motorpool, booking office, terminal, or waiting station for the purpose of carrying passengers from this municipality under a certificate of public convenience and necessity or similar franchises within this municipality. Air-conditioned buses 1,000.00 per unit Buses without air conditioning 700.00 per unit "Mini" buses 700.00 per unit Vans 700.00 per unit Jeepneys 500.00 per unit Taxis 500.00 per unit Section 2B.06. Time of Payment. The tax shall be paid within the first twenty (20) days of January of each year. Tax on Ambulant and Itinerant Amusement Operators, and Trade Fair Operators SECTION 2B.07. Imposition of Tax . There is hereby imposed a tax on ambulant and itinerant amusement operators, and trade fair operators during fiestas and fairs at the following rates: Circus, carnivals, or the like 2,000.00 per day Merry-Go-Round, roller coaster, ferris wheel, swing, shooting gallery and other similar contrivances 2,000.00 per day Sports contest/exhibitions 1,000.00 per day Trade Fairs 50.00 per stall/day SECTION 2B.08. Time of Payment . The tax herein imposed shall be payable before engaging in such activity. ARTICLE 2C Exemptions SECTION 2C.01. Exemption . Business engaged in the production, manufacture, refining, distribution of oil, gasoline, and other petroleum products shall not be subject to any local tax imposed under Article A and Article B. caITAC ARTICLE 2D Situs of Tax SECTION 2D.01. Situs of the Tax . (a) For purposes of collection of the business tax under the "situs" of the tax law, the following definition of terms and guidelines shall be strictly observed: 1. Principal Office the head or main office of the businesses 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 municipality specifically mentioned in the articles of the incorporation or official registration papers as being the official address or 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 municipality, it shall be the duty of the owner, operator or manager of the business to give due notice of such transfer or relocation to the local chief executives of the cities or municipalities concerned within fifteen (15) days after such transfer or relocation is affected. 2. Branch or Sales Office a fixed place in a locality which conducts operations of the businesses 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, although orders for the products may be received thereat, are not branch or sales offices as herein contemplated. A warehouse which accepts orders and/or issues sales invoices independent of a branch with sales office shall be considered as a sales office. 3. Warehouse Buildings utilized for the storage of products for sale and from which goods or merchandise are withdrawn for delivery to customers or dealers, or by persons acting on behalf of the business. A warehouse that does not accept orders and/or issue sales invoices as aforementioned shall not be considered a branch or sales office. 4. Plantation a tract of agricultural land planted to trees or seedlings whether fruit bearing or not, uniformly spaced or seeded by broadcast methods or normally arranged to allow highest production. For purpose of this Article, inland fishing ground shall be considered as plantation. 5. Experimental Farms agricultural lands utilized by a business or corporation to conduct studies, tests, researches or experiments involving agricultural, agri-business, marine or aquatic livestock, poultry, dairy and other similar products for the purpose of improving the quality and quantity of goods and products. However, on-site sales of commercial quantity made in experimental farms shall be similarly imposed the corresponding tax under paragraph (b),Section 2A.02 of this Ordinance. (b) Sales Allocation 1. All sales made in a locality where there is 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 municipality where the same is located. 2. In cases where there is no such branch, sales office, plant or plantation in the locality where the sale is made, the sale shall be recorded in the principal office along with the sale made by said principal office and the tax shall accrue to the city or municipality 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%) if all sales recorded in the principal office shall be taxable by the city or municipality 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 municipality where the factory, project office, plant or plantation is located. The sales allocation in (a) and (b) above shall not apply to experimental farms .LGUs where only experimental farms are located shall not be entitled to the sales 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: Sixty percent (60%) to the city or municipality where the factory is located; and Forty percent (40%) to the city or municipality 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 pro-rated among the localities where such factories, project offices, plants and plantations are located in proportion to their respective volumes of production during the period for which the tax is due. ICHDca In the case of project offices of services and other independent contractors, the term production shall refer to the costs of projects actually undertaken during the tax period. 6. The foregoing sales allocation under par. (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. 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 or storage of the manufacturer's products shall be considered as the factory or plant and warehouse of the manufacturer. 8. All sales made by the factory, project office, plant or plantation located in this municipality shall be recorded in the branch or sales office which is similarly located herein, and shall be taxable by this municipality. In case there is no branch or sales office or warehouse in this municipality, but the principal office is located therein, the sales made in said factory shall be taxable by this municipality along with the sales made in the principal office. (c) Port of Loading the city or municipality where the port of loading is located shall not levy and collect the tax imposable under Article A, Chapter 2 of this Ordinance unless the exporter maintain in said city or municipality its principal office, a branch, sales office, warehouse, factory, plant or plantation in which case the foregoing rule on the matter shall apply accordingly. (d) Route Sales sales made by route trucks, vans or vehicles in this municipality where a manufacturer, producer, wholesaler, maintains a branch or sales office or warehouse shall be recorded in the branch or sales office or warehouse and shall be taxed herein. This municipality shall tax the sales of the products withdrawn by route trucks from the branch, sales office or warehouse located herein but sold in another locality. ARTICLE 2E Payment of Business Taxes SECTION 2E.01. Payment of Business Taxes . (a) The taxes imposed under Chapter II 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. The conduct or operation of two or more related businesses provided for under Chapter II of this Code any one person, natural or juridical, shall require the issuance of a separate permit or license to each business . (b) In cases where a person conducts or operates two (2) or more of the businesses mentioned in Chapter II 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. (c) In cases where a person conducts or operates two (2) or more businesses mentioned in Section 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 tax thereon shall be computed on the basis of the pertinent schedule. SECTION 2E.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 2E.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 Bayan 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 2E.04. Administrative Provisions . (a) Requirement .Any person who shall establish, operate or conduct any business, trade or activity mentioned in this Chapter in this municipality 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 Municipal 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 municipality. TCAScE 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 Municipal Mayor, Municipal Treasurer, or their duly authorized representatives. (c) Invoices or Receipt . All persons subject to the taxes on business shall, for each sale or transfer of merchandise or goods, or for services rendered, valued at Twenty-Five Pesos (P25.00) or more at any one time, prepare and issue sales or commercial invoices and receipts serially numbered in duplicate, showing among others, their names or styles, if any, and business address. The original of each sales invoice or receipts shall be issued to the purchaser or customer and the duplicate to be kept and preserved by the person subject to the said tax, in his place of business for a period of five (5) years. The receipts or invoices issued pursuant to the requirement of the Bureau of Internal Revenue for determination of national internal revenue taxes shall be sufficient for purposes of this Code. (d) 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 his gross sales/receipts for the preceding calendar year or quarter in such manner and form as may be prescribed by the Municipal Treasurer. Should the taxpayer fall 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 Municipal 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. (e) 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 income tax returns 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 two percent (2%) interest for every month counted from January up to the month payment is made. (f) Issuance of Certification .The Municipal Treasurer may, upon presentation or 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 One Hundred Fifty Pesos (P150.00). (g) Transfer of Business to Other Location .Any business for which a municipal 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 municipality without payment of additional tax during the period for which the payment of the tax was made. (h) Retirement of Business . 1. Any person natural or juridical, subject to the tax on business under Article A, Chapter II of this Ordinance shall, upon termination of the business, submit a sworn statement of the gross sales or receipts for the current calendar year within thirty (30) days following the closure. Any tax due shall first be paid before any business or undertaking is fully terminated. For the purposes hereof, termination shall mean that business operations are stopped completely .Any change in ownership, management and/or name of the business shall not constitute termination as herein contemplated. Unless stated otherwise, assumption of the business by any new owner or manager or re-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 Business Permit and Licensing Officer 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: (a) The Business Permit and Licensing Officer (BPLO) shall assign every application for the termination or retirement of business to an inspector in his office who shall go to address of the business on record to verify if it is really not operating. If the inspector finds that the business is simply placed under a new name, manager and/or new owner, the Business Permit and Licensing Officer shall recommend to the Municipal Mayor the disapproval of the application of the termination or retirement of said business; cTDaEH (b) Accordingly, the business continues to become liable for the payment of all taxes, fees, and charges imposed thereon under existing local tax ordinance; and (c) 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 business and shall secure a new Mayor's permit therefor. 2. In case it is found that the retirement or termination of the business is legitimate and the tax paid during the current year 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. 3. The permit issued to a business retiring or terminating its operation shall be surrendered to the Municipal Licensing Office who shall forthwith cancel the same and record such cancellation in his books. (i) Death of Licensee .When any individual paying a business tax dies, and the business is continued by a person interested in his estate, no additional payment shall be required for the residue of the term for which the tax was paid. ARTICLE 2F Presumptive Income Level SECTION 2F.01. Presumptive Income Level . For every tax period, the Treasury Office shall prepare a stratified schedule of "presumptive income level" to approximate the gross receipt of each business classification. SECTION 2F.02. The Presumptive Income Level (PIL) of gross receipts shall be used to validate the gross receipts declared by taxpayers and/or for establishing the taxable gross receipts where no valid data is otherwise available. CHAPTER III Permit and Regulatory Fees ARTICLE 3A Mayor's Permit Fee on Business SECTION 3A.01. Mayor's Permit to Engage in Business . All persons are required to obtain a Mayor's Permit to Engage in Business for the privilege of conducting business within the municipality including all economic enterprises of all educational institutions, Government Owned and Controlled Corporations (GOCCs) and other institutions or establishments similarly situated. SECTION 3A.02. Imposition of Fee . There shall be collected an annual fee for the issuance of a Mayors Permit to operate a business, pursue an occupation or calling, or undertake an activity within the municipality. For the proper enforcement of existing laws and ordinances, and the supervision of business, trades, amusements and others in the Municipality, it shall be unlawful for any person to engage in any such business, trade, amusement and others of similar nature or have in their possession any of the articles or commodities intended for sale, exchange, storage, or display without first obtaining a permit and paying the taxes, fees and such other charges required therefore. The permit fee is payable for every distinct or separate business or place where the business or trade is conducted. One line of business of trade does not become exempt by being conducted with some other business of trade for which the permit fee has been obtained and the corresponding fee paid for. For purpose of the Mayors Permit Fee, the following Philippine categories of business size is hereby adopted: Micro-Industry P150,000 and below Less than 5 Cottage Industries Above P150,000 to P500,000.00 6-10 Small-Scale Industries P501,000.00 to P750,000.00 11-15 Medium-Scale Industries P751,000.00 to P1 Million 16-20 Large-Scale Industries Above P1 Million 21 or more The permit fee shall either be based on asset size or number of workers, whichever will yield the higher fee . On business subject to graduated fixed taxes Amount of Fee per Annum 1. On Manufacturers/Importers/Producers Micro Industry P1,000.00 Cottage Industries 2,000.00 Small-Scale Industries 3,000.00 Medium-Scale Industries 4,000.00 Large-Scale Industries 5,000.00 2. On Banks Rural, Thrift and Savings Banks 5,000.00 Commercial, Industrial and Development Banks 10,000.00 Universal Banks 15,000.00 3. On Other Financial Institutions Small P2,000.00 Medium 3,000.00 Large 5,000.00 4. On Transloading Operations P5,000.00 5. On Contractors 5.a) General engineering, general building and specially contractors as defined under applicable laws. Classification Amount of fee Trade P800.00 D 1,500.00 C 3,000.00 B 4,500.00 A 6,000.00 AA 8,000,00 AAA 10,000.00 5.b) Other contractors Micro-Industry P800.00 Cottage Industries 1,500.00 Small-Scale Industries 3,000.00 Medium-Scale Industries 4,500.00 Large-Scale Industries 6,000.00 6. On Wholesalers/Dealers or Distributors Micro-Industry P1,000.00 Cottage Industries 2,000.00 Small-Scale Industries 3,500.00 Medium-Scale Industries 5,000.00 Large-Scale Industries 7,500.00 7. On Retailers Micro-Industries 600.00 Cottage Industries 800.00 Small-Scale Industries 1,500.00 Medium-Scale Industries 3,000.00 Large-Scale Industries 5,000.00 8. On Retailers of liquor, wines, cigarettes, beverages Micro-Industries 600.00 Cottage Industries 800.00 Small-Scale Industries 1,000.00 Medium-Scale Industries 1,500.00 Large-Scale Industries 2,000.00 9. On wholesalers, dealers of liquor, wines, cigarettes, beverages Micro-Industries 2,000.00 Cottage Industries 3,000.00 Small-Scale Industries 4,000.00 Medium-Scale Industries 5,000.00 Large-Scale Industries 6,000.00 10. Bars (videoke bars/resto-bars and similar establishments) P10,000.00 Class A establishments (100% of P10,000.00 ) Class B establishments (80% of 10,000.00 = P8,000.00 ) Class C establishments (60% of 10,000.00 = P6,000.00 ) 11. Amusement Places 5,000.00 12. Billiard or Pool tables per table 1,000.00 13. Computer shop First ten (10) sets/units or less P3,000,00 for each sets/units in excess of ten (10) 200.00 14. Fuel (Gasoline, diesel, liquefied petroleum gas, others) refilling station Fuel depot per lank P2,000.00 Fuel service station per nozzle 1,000.00 15. Power producer/operator of Hydro plant including Mini-hydra electric plant, per plant 75,000.00 16. Trade Fair Operator 5,0000.00 17. Mineral Ores trading Small-Scale industries P10,000.00 Medium-Scale industries 15,000.00 Large-Scale Industries 20,000.00 18. Other Businesses not mentioned above Micro-Industries P1,000.00 Cottage Industries 2,000.00 Small-Scale Industries 3,000.00 Medium-Scale Industries 4,000.00 Large-Scale Industries 5,000.00 SECTION 3A.05. * Time and Manner of Payment . For Renewal of Mayor's permit, the fee for the issuance of a Mayors Permit shall be paid to the Municipal Treasurer upon application before any business or undertaking can be lawfully begun or pursued and within the first twenty (20) days of January of each year in case of renewal thereof. cSaATC * Note from the Publisher: Copied verbatim from the official document. Irregular numerical sequence. For a newly-started business or activity that starts to operate after January 20, the fee shall be reckoned from the beginning of the calendar quarter. When the business or activity is abandoned, the fee shall not be exacted for a period longer than the end of the calendar quarter. If the fee has been paid for a period longer than the current quarter and the business activity is abandoned, no refund of the fee corresponding to the unexpired quarter or quarters shall be made. SECTION 3A.06. Administrative Provisions . (a) Supervision and control over establishments and places. The Municipal Mayor shall supervise and regulate all establishments and places where business is conducted. He shall prescribe rules and regulations as may be necessary to maintain peaceful, healthy, and sanitary conditions in the municipality. (b) Application for Mayor's Permit to engage in business or activity. An application for a Mayors Permit shall be filed with the Office of the Municipal Mayor. The form for the purpose shall be issued by the same Office and shall set forth the requisite information including the name and residence of the applicant, the description of business or undertaking that is to be conducted, and such other data or information as may be required in accordance with the Unified Application Form or those which are provided under the Revised Business Permit and Licensing System and Reform Standards of the municipality . Upon submission of the application, it shall be the duty of the proper authorities to verify and check if other municipal requirements regarding the operation of the business or activity such as sanitary requirements, installation of power and light requirements, as well as other safety requirements are complied with. The permit to engage in business shall be issued only upon compliance with such requirements and after the payment of the corresponding inspection fees and other impositions required by this Revenue Code, other pertinent municipal ordinances, and/or in accordance with the requirements provided hereunder. (c) Issuance of Permit; Contents of Permit. Upon approval of the application of a Mayor's Permit to engage in Business, two (2) copies of the application duly signed by the Municipal Mayor or his duly authorized representative shall be returned to the applicant .One (1) copy shall be presented to the Municipal Treasurer as basis for the collection of the Mayor's Permit fee and the corresponding business tax. Every permit issued by the Mayor shall show the name and residence of the applicant, his nationality and civil status; nature of the organization, that is whether the business is a sole proprietorship, corporation or partnership, etc.;location of the business; date of issue and expiration of the permit; and other information as may be necessary. The Municipality shall, upon presentation of satisfactory proof that the original of the permit has been lost, stolen or destroyed ;issue a duplicate of the permit upon the payment of Two Hundred Pesos (P200.00) . (d) Posting of Permit. Every permittee shall keep his permit conspicuously posted at all times in his place of business or office or if he has no place of business or office, he shall keep the permit in his person. The permit shall be immediately produced upon demand by the Municipal Mayor, the Municipal Treasurer or any of their duly authorized representatives. (e) Duration of Permit and Renewal. The Mayor's Permit shall be granted for a period of not more than one (1) year and shall expire on the thirty-first (31st) of December following the date of issuance unless revoked or surrendered earlier. Every permit shall cease to be in force upon revocation or surrender thereof. The permit issued shall be renewed within the first twenty (20) days of January. It shall have a continuing validity only upon renewal thereof and payment of the corresponding fee. cHDAIS Failure to renew the business permit within the prescribed period shall subject the taxpayer a fine of Five Hundred Pesos (P500.00) . (f) Revocation of Permit. The Mayor's Permit to engage in business may be revoked on any of the following grounds: 1. When a person doing business under the provisions of this Revenue Code violates any of its provisions; 2. When the person refuses to pay an indebtedness or liability to the municipality; 3. When the person abuses his privilege to do business to the injury of the public moral or peace; or 4. When a place where such business is established is being conducted in a disorderly or unlawful manner ,is a nuisance ,or is permitted to be used as a resort for disorderly characters, criminals or women of ill repute . Such revocation shall operate to forfeit all sums which may have been paid in respect of said privilege, in addition to the fines and imprisonment that may be imposed by the Court for violation of any provision of this Ordinance governing the establishment and maintenance of business, and to prohibit the exercise of the person whose privilege is revoked, until restored by the Sangguniang Bayan. (g) Closure of Business. Grounds for closure of business. The following shall constitute grounds for closure of a business or activity: 1. When a business is being conducted without permit as a result of Section 3A.07; or 2. When a business is being conducted with a revoked permit pursuant to Section 3A.06 (f);or 3. When a business is being conducted without securing a Mayor's Permit to engage in business. If a business or activity is being conducted in such manner as enumerated hereto, the Mayor shall issue an advisory to be received by the owner, manager, operator or their duly authorized representative of such business giving them not less than three (3) days upon receipt thereof to voluntarily stop their operation until securing the required permit. If after the period in the advisory lapsed and the business is still being operated, the Mayor may now order the immediate closure with physical security material such as padlocks, chains or wood as the case may be and that any further destruction of these installed equipment will be tantamount to destruction of public property and that immediate arrest shall be made to those who perpetrate the destruction and followed by the filling of appropriate charges against such persons. Business establishments with permit applications still on process or pending may be allowed to operate for not more than 30 days from date of application ,provided that the applicant pay the necessary Mayor's Permit Fee and the business taxes. (h) Voluntary Closure of Business. 1. Retirement of Business .Any person who discontinues or closes his business operation shall within twenty (20) days upon closure of the business apply for the retirement/surrender of his/her permit to the Business Permit and Licensing Officer in a prescribed form. No business shall be retired or terminated unless all the past and taxes shall be collected. Failure to surrender the business permit; retire the business within the prescribed period shall subject the taxpayer to a fine of Five Hundred Pesos (P500.00) . Any person who desires to retire his business may do so in or before the expiry date set forth in his permit. Full payment of the annual fee, however, must be made by the person retiring from such business and under no circumstances shall refund be made corresponding to the unused period. Failure to surrender the permit on or before the expiration date shall be construed to mean that the business is being continued and taxes or fees corresponding to the succeeding quarter becomes due and payable. 2. Abandoned or closed business/occupation .When a business or occupation is abandoned or closed ,the person conducting the same shall submit to the Municipal Treasurer within twenty (20) days from the date of such abandonment or closure the corresponding taxes due that must be liquidated, otherwise said business shall be presumed to be still in actual operation. All taxes due and payable for the corresponding quarter should be settled before a business is deemed officially closed or abandoned. All taxes already paid for the whole current year, shall not, however subject to a refund for the unused term. An application for business permit may not be given due course, if the business permit of the previous occupant of the same business location has not been surrendered to the Business Permit and Licensing Officer or proper authorities. SECTION 3A.07. False Statement . Any false statement deliberately made by the applicant shall constitute sufficient ground for denying or revoking the permit to engage in business or activity issued by the Mayor, and the applicant or licensee may be prosecuted in accordance with the penalties provided in this Article. ISHCcT A Mayor's Permit to engage in business or activity shall not be issued to: 1. Any person who previously violated an ordinance or regulation governing permits granted; 2. Any person whose business establishment or undertaking does not conform with zoning regulations, and safety, health and other requirements of the municipality; 3. Any person who has unsettled tax obligation, debt or other liability to the government; 4. Any person who is disqualified under any provision of law or ordinance to establish or operate the business applied for. Likewise, a Mayor's permit to engage in business shall be denied to any person or applicant for a business who declares an amount of gross sales or receipts that are manifestly below industry standards or the Presumptive Income Level of gross sales or receipts as established in the municipality for the same or a closely similar type of activity or business. SECTION 3A.08. Issuance of Business Registration Plates and Stickers . 1. Imposition. The municipality through the Business Permit and Licensing Section shall issue a business registration plate and/or sticker as follows: a. Business Plate .For new applicants of Mayor's Permit, a business registration plate which is sequentially numbered shall be simultaneously issued with the Mayor's Permit upon presentation of the official receipt issued by the Municipal Treasurer for the cost of the plate at Two Hundred Pesos (P200.00) per plate. b. Quarterly Tax stickers .The Mayors Permit and the corresponding quarterly tax sticker(s) shall be issued by the Municipal Mayor upon presentation of the receipt for the payment of the Mayor's Permit and the official receipt issued by the Municipal Treasurer for the payment of the business tax, cost of the sticker(s) at fifteen pesos (P15.00) a piece, and upon compliance with all regulatory requirements. Any person, natural or juridical that is exempt from paying business taxes by virtue of an existing law, rules or regulations shall nevertheless be required to secure the Business Registration Plate and shall be required to pay the fees hereunder provided prior to issuance of the corresponding Business Registration Plate. In the event of loss, destruction or defaced of the business registration plate, immediate replacement of the same must be initiated and secured by the grantee, subject to the payment in the amount charge to every new application. 2. Time and manner .The fees prescribed in this section shall be incorporated in the schedule of fees in the application of Mayor's Permit. 3. Posting of Business Registration Plate .The business registration plate shall be conspicuously posted at all times in the place of business or office. 4. Business Registration Plate and Sticker Design .There shall only be one, uniform and official design for the business registration plate and sticker as stated hereunder; and shall bear the following information: a. Business Registration Plate: 1. Business Plate Number 2. Sticker Box (quarterly & Local Chief Executive name/signature) 3. Municipality of La Trinidad Official Seal 4. Guinness world record strawberry shortcake picture 5. Background design Tourist spats in La Trinidad 6. Size 12" x 5" b. Quarterly Tax Sticker: 1. Year of Issue 2. Quarter or period covered 3. Size 2" x 3.5" c. Local Chief Executive Sticker 1. Year of Issue 2. Name and signature of current Local Chief Executive 3. Size 5" x 1" 5. Prohibited acts .The following acts relative to issuance of a business registration plate shall be declared unauthorized and shall be penalized in accordance with this ordinance. a. Failure to secure business registration plate prior to its business operation; b. Unauthorized fabrication of business registration plate; c. Alteration or destruction of the business registration plate; and d. Utilization of business registration plate of another. 6. Lost or Destroyed Business License/Registration Metal Plate . A replacement of a lost/destroyed license/registration metal plate may be issued by the Business Permit Licensing Officer (BPLO),upon satisfactory proof of such loss or destruction and the fact of such replacement issued shall be made of record. The cost of fabrication of the license/registration plate shall be paid by the licensee/registrant-grantee. CAacTH ARTICLE 3B Fees for Sealing and Licensing of Weights and Measures SECTION 3B.01. Implementing Office . The Municipal Treasurer shall strictly enforce the provisions of the Regulation of Practices Relative to Weights and Measures, as provided in Chapter II of the Consumer Act, Republic Act No. 7394. SECTION 3B.02. Sealing and Testing of Instruments of Weights and Measures . All instruments for determining weights and measures in all consumer and consumer related transactions shall be tested, calibrated and sealed every six (6) months and or as the need arises by the official sealer who shall be the Municipal Treasurer or his duly authorized representative upon payment of fees required under this Article: Provided, That all instruments of weights and measures shall continuously be inspected for compliance with the provisions of this Article. SECTION 3B.03. Imposition of Fees . Every person before using instruments of weights and measures within this municipality shall first have them sealed and licensed annually and pay therefore to the Municipal Treasurer the following fees: Amount of Fee (a) For sealing linear metric measures: 1. Not over one (1) meter 70.00 2. Measure over one (1) meter 120.00 (b) For sealing metric measures of capacity: 1. Not over ten (10) liters 70.00 2. Over ten (10) liters 120.00 (c) For sealing metric instruments of weights: 1. With capacity of not more than 30 kg. 40.00 2. With capacity of more than 30 kg. but not more than 300 kg. 70.00 3. With capacity of more than 300 kg. but not more than 3,000 kg. 150.00 4. With capacity of more than 3,000 kg. 200.00 (d) For sealing apothecary balances of precision 10.00 (e) For sealing scale or balance with complete set of weights: 1. For each scale or balances or other balances with complete set of weights for use therewith 10.00 2. For each extra weight 7.00 (f) For each and every re-testing and re-sealing of weights and measures instruments including gasoline pumps outside the office upon request of the owner or operator ,the following charges shall be collected: 1. Service charge per instrument/pump P150.00 2. Calibration per instrument/pump 700.00 SECTION 3B.04. Payment of Fees and Surcharge . The fees herein imposed shall be paid and collected by the Municipal Treasurer when the weights or measures instruments are sealed, before their use and thereafter, on or before the anniversary date thereof. The official receipt serving as license to use the instrument is valid for one (1) 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 fees therefore paid within the prescribed period shall subject the owner or user to a surcharge of Five Hundred percent (500%) of the prescribed fees which shall no longer be subject to interest. SECTION 3B.05. Place of Payment . The fees herein levied shall be paid in the municipality where the business is conducted by persons conducting their business therein. A peddler or itinerant vendor using only one (1) instrument of weight or measure shall pay the fee in the municipality where he maintains his residence. SECTION 3B.06. Exemptions . (a) All instruments for weights and measures used in government work of 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 3B.07. Administrative Provisions . (a) The official receipt for the fee issued for the sealing of a weight or measure shall serves as a license to use such instrument for one year from the date of sealing, unless deterioration or damage renders the weight or measure inaccurate within that period. The license shall expire on the day and the month of the year following its original issuance. Such license shall be preserved by the owner and together with the weight or measure covered by the license, shall be exhibited on demand by the Municipal Treasurer or his deputies. IAETDc (b) The Municipal 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. When found to be sufficiently accurate, the secondary standards shall be distinguished by label, tag or seal and shall be accompanied by a certificate showing the amount of its variation from the fundamental standards. If the variation is of sufficient magnitude to impair the utility of instrument, it shall be destroyed at the Department of Science and technology. (c) The Municipal Treasurer or his deputies shall conduct periodic physical inspection and test weights and measures instruments within the locality. (d) Instruments of weights and measures found to be defective and such defect is beyond repair shall be confiscated in favor of the government and shall be destroyed by the Municipal Treasurer in the presence of the Provincial Auditor or his representative. SECTION 3B.08. Fraudulent Practices Relative to Weights and Measures . The following acts related to weights and measures are prohibited: a) For any person other than the official sealer or his duly authorized representative to place an official tag, seal, sticker, mark, stamp, brand or other characteristic sign used to indicate that such instrument of weight and measure has officially been tested, calibrated, sealed or inspected; b) For any person to imitate any seal, sticker, mark stamp, brand, tag or other characteristic design used to indicate that such instrument of weight or measure has been officially tested, calibrated, sealed or inspected; c) For any person other than the official sealer or his duly authorized representative to alter in any way the certificate or receipt given by the official sealer or his duly authorized representative as an acknowledgement that the instrument for determining weight or measure has been fully rested, calibrated, sealed or inspected; d) For any person to make or knowingly sell or use any false or counterfeit seal, sticker, brand, stamp, tag, certificate or license or any dye for printing or making the same or any characteristic sign used to indicate that such instrument of weight or measure has been officially tested, calibrated, sealed or inspected; e) For any person other than the official sealer or his duly authorized representative to alter the written or printed figures, letters or symbols on any official seal, sticker, receipt, stamp, tag, certificate or license used or issued; f) For any person to use or reuse any restored, altered, expired, damaged stamp, tag certificate or license for the purpose of making it appear that the instrument of weight or measure has been tested, calibrated, sealed or inspected; g) For any person engaged in the buying and selling of consumer products or of furnishing services the value of which is estimated by weight or measure to possess, use or maintain with intention to use any scale, balance, weight or measure that has not been sealed or if previously sealed, the license therefor has expired and has not been renewed in due time; h) For any person to fraudulently alter any scale, balance, weight or measure after it is officially sealed; i) For any person to knowingly use any false scale, balance, weight or measure, whether sealed or not; j) For any person to fraudulently give short weight or measure in the making of a scale; k) For any person, assuming to determine truly the weight or measure of any article brought or sold by weight or measure, to fraudulently misrepresent the weight or measure thereof; or l) For any person to procure the commission of any such offense abovementioned by another. Instruments officially sealed at some previous time which have remained unaltered and accurate and the seal or tag officially affixed therein remains intact and in the same position and condition in which it was placed by the official sealer or his duly authorized representative shall, if presented for sealing, be sealed promptly on demand by the official sealer or his duly authorized representative without penalty except a surcharge equal to two (2) 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 Municipal Treasurer in the same manner as the regular fees for sealing such instruments. SECTION 3B.09. Penalties . (a) Any person who shall violate the provisions of paragraphs (a) to (f) and paragraph (l) of Section 3B.08 shall, upon conviction, be subject to a fine of not less than Two hundred pesos (P200.00) but not more than One thousand pesos (P1,000.00) or by imprisonment of not more than six (6) months, or both, upon the discretion of the court. (b) Any person who shall violate the provisions of paragraph of (g) of Section 3B.08 for the first time shall be subject to fine of not less than Five hundred pesos (P500.00) or by imprisonment of not less than one (1) month but not more than six (6) months, or both, upon the discretion of the court. DcHSEa (c) The owner-possessor or user of instrument of weights and measure enumerated in paragraphs (h) to (k) of Section 3B.08 shall, upon conviction, be subject to a fine of not less than Three hundred pesos (P300.00) or imprisonment not exceeding six (6) months, or both, upon the discretion of the court. ARTICLE 3C Building Permit and Related Fees SECTION 3C.01. Imposition of Fee . There shall be collected from each applicant for a building permit, a building permit and related fees in accordance with the current fees prescribed by the National Building Code (PD 1096) and its implementing rules and regulations, and National Building Code Development Office of the Department of Public Works and Highways (DPWH). SECTION 3C.02. Locational Clearance . Should not be applied on subdivision development with issued development permit in pursuant to latest National Building Code (NBC) Implementing Rules and Regulations (IRR). ARTICLE 3D Land Use and or Zoning/Locational Clearance Fees SECTION 3D.01. Imposition of Fee . There shall be collected a Fee for Land Use and or Zoning/Locational Clearance for all structures constructed in this municipality in accordance with the following prescribed schedule of fees: I. Processing Fee for: A. Agricultural Land Use Conversion/Agricultural Land Reclassification: 1) Below 500 sq.m. P200.00 2) 501 sq.m. to 1,000 sq.m. 300.00 3) 1,001 sq.m. to 1 hectare 1,000.00 4) For each succeeding hectare or fraction thereof 500.00 5) Inspection fee 500.00 6) Filing fee 100.00 B. Land Reversion from Other Uses to Agricultural Use: 1) Below 500 sq.m. P200.00 2) 501 sq.m. to 1,000 sq.m. 300.00 3) 1,001 sq.m. to 1 hectare 1,000.00 4) For each succeeding hectare or fraction thereof 500.00 5) Inspection fee 500.00 6) Filing fee 100.00 C. Institutional, Commercial and Industrial Land Use Reclassification: 1) Below 500 sq.m. P200.00 2) 501 sq.m. to 1,000 sq.m. 300.00 3) 1,001 sq.m. to 1 hectare 1,000.00 4) For each succeeding hectare or fraction thereof 500.00 5) Inspection fee 500.00 6) Filing fee 100.00 D. Excavation Permit 1) Below 500 sq.m. P200.00 2) 501 sq.m. to 1,000 sq.m. 300.00 3) 1,001 sq.m. to 1 hectare 1,000.00 4) For each succeeding hectare or fraction thereof 500.00 5) Inspection fee 500.00 6) Filing fee 100.00 7) Payment of excavated materials 5.00/cu.m. E. Blasting Permit 1) Processing Fee P1,000.00 2) Inspection Fee 500.00 3) Filing Fee 100.00 F. Reclamation/Backfilling Permit 1) Below 500 sq.m. P200.00 2) 501 sq.m. to 1,000 sq.m. 300.00 3) 1,001 sq.m. to 1 hectare 1,000.00 4) For each succeeding hectare or fraction thereof 500.00 5) Inspection fee 500.00 6) Filing fee 100.00 7) Payment of excavated materials 5.00/cu.m. II. ZONING/LOCATIONAL CLEARANCE A) Single residential structure attached or detached 1. P100,000.00 and below P288.00 2. Over P100,000.00 to P200,000.00 576.00 3. Over P200,000.00 720.00 + (1/10 of 1% in excess of P200,000.00) B) Apartments/Townhouses 1. P500,000.00 and below P1,440.00 2. Over P500,000.00 to 2 million 2,160.00 3. Over 2 million 3,600.00 + (1/10 of 1% of cost in excess of P2.M regardless of the number of floors) C) Dormitories 1. P2 million and below P3,600.00 2. Over P2 million 3,600.00 + (1/10 of 1% of cost in excess of P2.M regardless of the, no. of floors) D) Institutional building project cost of which is: 1. Below P2 million P2,880.00 2. Over P2 million 2,880.00 + (1/10 of 1% of cost in excess of P2.M) E) Commercial, industrial and agro-industrial project cost of which is: 1. Below P100,000.00 P1,440.00 2 Over P100,00.00-P500,000.00 2,160.00 3. Over P500,000.00-P1 million 2,880.00 4. Over P1 million-P2 million 4,320.00 5. Over P2 million 7,200.00 + (1/10 of 1% of cost in excess of P2.M) F) Special Uses/Special Projects (Gasoline station, cell sites, slaughterhouse, treatment plant, etc.) 1. Below P2 million 7,200.00 + (1/10 of 1% of cost in excess of P2.M) 2. Over P2 million 7,200.00 + (1/10 of 1% of cost in excess of P2.M) G) Alteration Expansion (Affected areas/cost only) same as original application III. SUBDIVISION AND CONDOMINIUM PROJECTS ( under P.D. 957 ) A. Subdivision Projects 1. Approval of Subdivision Plan (including town houses) a. Preliminary approval and Locational Clearance (PALC) Preliminary Subdivision Development Plan (PSDP) Processing Fee P360.00/ha. or a fraction thereof. Inspection Fee P1,500.00/ha. regardless of density b. Final Approval & Development Permit Processing Fee 2,880.00/ha. regardless of density Additional Fee on Floor Area of housing component 3.00/sq.m. Inspection fee 1,500.00/ha. regardless of density c. Alteration of Plan (affected areas only) same as final approval & Development Permit 2. Certificate of Registration Processing Fee Processing Fee P2,880.00 3. License to Sell Processing Fee 216.00/saleable lot Additional Fee on Floor Area of housing component 14.40/sq.m. Inspection Fee 1,500.00/ha. regardless of density 4. Certificate of Completion Processing Fee 216.00 Inspection Fee 1,500.00/ha. regardless of density 5. Extension of Time to Develop Processing Fee P504.00 Additional Fee (unfinished area for inspection) 14.40/sq.m. Inspection Fee P1,500.00/ha. regardless of density Application for Certificate of Registration/License to Sell with Development Permit issued by the Local Government Unit shall be charges of inspection fee. B. Condominium Project 1. Approval of Condominium Plans/Final Approval & Development Permit a. Preliminary approval and Locational Clearance b. Final Approval/Development Permit Processing Fee P720.00 i. Land Area 7.20/sq.m. ii. No. of Floors 288.00/floor iii. Building Areas 23.05/sq.m. of GFA Inspection Fee 1,500.00/ha. c. Alteration of Plan (affected areas only) Same as Final Approval & Development Plan d. Conversion (affected areas only) Same as Final Approval & Development Plan 2. Certificate of Registration Processing Fee P2,880.00 3. License to Sell a. Residential P17.30/sq.m. of the saleable area b. Commercial P36.00/sq.m. of the saleable area Inspection Fee P1,500.00/ha. 4. Certificate of Completion Processing Fee P216.00 Inspection Fee P1,500.00/floor regardless of density 5. Extension of Time to Develop Processing Fee P504.00 Additional Fee (unfinished area for inspection) P17.30/sq.m. Inspection Fee 1,500.00/ha. IV. SUBDIVISION AND CONDOMINIUM PROJECTS ( under B.P. 220 ) A. Subdivision Projects 1. Approval of Subdivision Projects a. Preliminary approval and Locational Clearance Processing Fee i. Socialized Housing P90.00/ha. ii. Economic Housing 216.00/ha. Inspection Fee i. Socialized Housing P1,500.00/ha. ii. Economic Housing 1,500.00/ha. b. Final Approval & Development Permit Processing Fee i. Socialized Housing P600.00/ha. ii. Economic Housing 1,400.00/ha. Inspection i. Socialized Housing P1,500.00/ha. ii. Economic Housing 1,500.00/ha. (Project already inspected for Preliminary approval and Locational Clearance application may not be charged of inspection fee) c. Alteration of Plan (affected areas only) same as Final Approval & Development Plan d. Building Permit (floor area of housing) P7.20/sq.m. 2. Certificate of Registration Processing Fee i. Socialized Housing P420.00 ii. Economic Housing 720.00 3. License to Sell (per saleable lot) Processing Fee i. Socialized Housing P24.00 ii. Economic Housing 72.00 Additional Fee on Floor Area of housing component 14.40/sq.m. Inspection Fee i. Socialized Housing P1,500.00/ha. ii. Economic Housing 1,500.00/ha. 4. Certificate of Completion Certificate Fee i. Socialized Housing P180.00 ii. Economic Housing 216.00 Inspection Fee 1,500.00 5. Extension of Time to Develop Processing Fee i. Socialized Housing P420.00 ii. Economic Housing 504.00 6. Occupancy Permit Processing Fee i. Socialized Housing P6.00/sq.m. ii. Economic Housing 7.20/sq.m. Inspection Fee i. Socialized Housing P1,500.00/ha. ii. Economic Housing 1,500.00/ha. B. Condominium Projects 1. Approval of Condominium Plans a. Preliminary approval and Locational Clearance P720.00 b. Final Approval/Development Permit Processing Fee ii. Total Land Area P7.20/sq.m. iii. No. of Floors 144.00/floor iv. Building Areas 5.80/sq.m. of GFA Inspection Fee 1,500.00/ha. c. Alteration of Plan (affected areas only) Same as Final Approval & Development Permit 2. Certificate of Registration P720.00 3. License to Sell a. Residential P7.20/sq.m. of the saleable area b. Commercial 10.65/sq.m. of the saleable area Inspection Fee P1,500.00/ha. 4. Certificate of Completion Certificate Fee P216.00 Inspection Fee 1,500.00/floor 5. Extension of Time to Develop Processing Fee P3.00/sq.m. Inspection Fee (unfinished area for inspection) 1,500.00/floor V. INDUSTRIAL/COMMERCIAL SUBDIVISION 1. Approval of Industrial/Commercial Subdivision a. Preliminary approval and Locational Clearance Processing Fee P432.00/ha. Inspection Fee 1,500.00/ha. b. Final Approval & Development Permit Processing Fee 720.00/ha. Inspection 1,500.00 (Project already inspected for Preliminary approval and Locational Clearance application may not be charged of inspection fee) c. Alteration of Plan (affected areas only) Same as Final Approval & Development Plan 2. Certificate of Registration P2,880.00 3. License to Sell (per saleable lot) Processing Fee 3.00/sq.m. of land area Inspection Fee 1,500.00/ha. 4. Certificate of Completion Certificate Fee 216.00 Processing Fee i. Industrial 504.00 ii. Commercial 720.00 Inspection Fee 1,500.00 5. Extension of Time to Develop Processing Fee P504.00 Additional Fee (unfinished area for development) 14.40/sq.m. Inspection Fee P1,500.00/ha. VI. FARMLOT SUBDIVISION 1. Approval of Farm lot Subdivision a. Preliminary approval and Locational Clearance Processing Fee P288.00/ha. Inspection Fee 1,500.00/ha. b. Final Approval & Development Permit Processing Fee 1,440.00/ha. Inspection 1,440.00/ha. (Project already inspected for Preliminary approval and Locational Clearance application may not be charged of inspection fee) c. Alteration of Plan (affected areas only) Same as Final Approval & Development Permit 2. Certificate of Registration 3. License to Sell Processing Fee 720.00/ha. Inspection Fee 1,500.00/ha. 4. Certificate of Completion Certificate Fee 216.00 Processing Fee Inspection Fee 1,500.00/ha. 5. Extension of Time to Develop Processing Fee P504.00 Additional Fee (unfinished area for development) 14.40/sq.m. Inspection Fee P1,500.00/ha. VII. MEMORIAL PARK/CEMETERY PROJECT/COLUMBARIUM 1. Approval of Memorial Park/Cemetery Project/Condominium a. Preliminary Approval and Locational Clearance Memorial Projects P720.00/ha. Cemeteries 288.00/ha. Columbarium 3,600.00/ha. Inspection Fee Memorial Projects 1,500.00/ha Cemeteries 1,500.00/ha. Columbarium 1,500.00/ha. b. Final Approval and Development Permit Memorial Projects P3.00/sq.m. Cemeteries 1.50/sq.m. Columbarium 7.20/sq.m. of land area P3.00/floor 23.05/sq.m of GFA (Projects already inspected for Preliminary approval and Locational Clearance application may not be charged inspection fee) Inspection Fee Memorial projects P1,500.00/ha. Cemeteries 1,500.00/ha. Columbarium 1,500.00/ha. 2. Certificate of Registration P2,880.00 3. License to Sell Processing Fee Memorial Project P72.00/2.5 sq.m. - Apartment Type 28.80/unit Cemeteries 28.80/tomb Columbarium 72.00/vault Inspection Fee Memorial Project P1,500.00/ha. Cemeteries 1,500.00/ha. Columbarium 1,500.00/floor 4. Extension of Time to Develop Processing Fee P504.00 Additional Fee (unfinished area for development Memorial Project P1,440.00 Cemeteries 720.00/ha. Columbarium 5.80/sq.m. of GFA Inspection Fee Memorial Project P1,500.00/ha. Cemeteries 1,500.00/ha. Columbarium 1,500.00/floor 5. Certificate of Completion Certificate Fee P216.00 Processing Fee Memorial Project P1,440.00 Cemeteries 720.00/ha. Columbarium 5.80/sq.m. of GFA Inspection Fee Memorial Project P1,500.00/ha. Cemeteries 7,500.00/ha. Columbarium 1,500.00/floor VIII. OTHER TRANSACTIONS/CERTIFICATIONS A. Application Request for: 1) Advertisement approval P720.00 2) Cancellation/Reduction or Performance Bond 2,880.00 3) Lifting of Suspended License to sell 2,880.00 4) Exemption from Cease and Desist Order 216.00 5) Clearance to Mortgage 1,440.00 6) Lifting of Cease and Desist Order 2,880.00 7) Change of Name/Ownership/Amendment of CRLS 1,440.00 8) Voluntary cancellation of CRLS 1,440.00 9) Revalidation/renewal of Permit 60% of current processing fee B. Other Certifications: 1) Zoning Certifications P720.00/ha. 2) Certification of Town Plan/Zoning Ordinance approval 216.00 3) Certification New Rights/Sales 216.00 4) Certificate of Registration (form) 216.00 5) License to Sell (form) 216.00 6) Certificate of Creditable Withholding Tax P216.00/lot or unit (Maximum of 5 lots per certificate) 7) Other, to include: a. Availability of records/public request P288.00 b. Certificate of no record on file 288.00 c. Certificate of with or without CLRS 288.00 d. Certified true copy of documents (report size) - Document of 5 pages or less 43.20 - Every additional page 4.40 e. Photocopy of documents 3.00 f. Other not listed above 216.00 IX. REGISTRATION OF DEALER/BROKER/SALESMAN 1. Dealers/Brokers P720.00 2. Salesman/agent 288.00 X. HOMEOWNERS ASSOCIATION 1. Registration of Home Owners Association (HOA) Examination/Registration Regular Housing Owners Association (HOA's)/Community Mortgage Programs (HOA's) Articles of Incorporation P940.00/780.00 By-Laws P940.00/780.00 2. Stamping of Books P50.00/book 3. Amendments Articles of Incorporation P720.00 By-Laws 720.00 4. Dissolution of Home owners Association 720.00 5. Certification of the New Set of Officers 504.00 6. Other Certification 216.00 Inspection Fee 1,500.00/ha. 7. Research Fee 50.00/docket XI. LEGAL FEES (Community Mortgage Programs Project) A. Filing Fee P1,440.00 B. Additional Fee for claims (for refund, damages, Attorney's fee, etc.) 1. Not more than P20,000.00 173.00 2. More than P20,000.00 but less than P80,000.00 576.00 3. P80,000.00 or more but less than P100,000.00 864.00 4. P100,000.00 or more but less than P150,000.00 1,440.00 5. For each P1,000.00 in excess of P150,000.00 7.20 C. Motion for reconsideration 600.00 D. Petition for review 2,880.00 E. Prayer for Cease and Desist Order 1,200.00 XII. UPLC LEGAL RESEARCH FEE (Memorandum Circular No. 18, Series of 2013) One Percent (1%) of every fee but shall in No case be lower than P12.00 SECTION 3D.02. Time of Payment . The fees in this Article shall be paid to the Municipal Treasurer before the issuance of land use, zoning/locational clearance and Development, certificates or other clearances. SECTION 3D.03. Administrative Provision . The Municipal Mayor shall administer the provision of this Article and other existing ordinances, executive orders, laws relating to and governing zoning/locational clearance. SECTION 3D.04. Penalty . A) Surcharges .The applicant shall be charged an additional surcharge to be computed based as accomplishment, if constructed or any ground breaking activity whose filing activity of application for land use and Locational/Zoning Clearance, to wit: a. Less than 25% complete 25% of total charges b. 50% complete 50% of total charges c. 75% complete 75% of total charges d. 100% complete 100% of total charges B) Fines a. Non-compliance with other government requirements P2,000.00 b. Misrepresentation 2,500.00 c. Setback/easement 2,000.00 d. Expansion, alteration, improvement, etc. 2,500.00 e. Other violations: i. No locational clearance P2,500.00 & other fines that may be imposed by the Local Zoning Board of Adjustment and Appeals (LZBAA) ii. Expiration of Temporary Use Permit P2,500.00 & other fines that may be imposed by the LZBAA iii. Illegal construction P2,500.00 & other fines that may be imposed by the LZBAA iv. Non-compliance with development Urban Land Reform Zones (ULRZ) and areas for non-compliance with subdivision regulations P2,500.00 & other fines imposed by Local Zoning Board of Adjust and Appeals (LZBAA) v. Violation Involving Hearing 1. For contempt a. Direct contempt: fine not to exceed P2,000.00 b. Indirect contempt If violation refers to obey Writ or process issued by the Commission P500.00 & P200.00 for each (such as subpoena, summons) day of delay If violation refers to refusal to obey a lawful order or decision of the commission P1,500.00 plus P500.00 for each day of delay f. For violation of Presidential Decree No. 1517 i. Violation of rules and regulations 5% of the amount (as stated in the Deed of Sale) but not exceeding P5,000.00. ii. Violation of right of non-dispossession 5% of the assessed value of the property. ARTICLE 3E Permit Fees on Tricycle Operation SECTION 3E.01. Definitions . When used in this Article. SCaITA (a) Motorized Tricycle is a motor vehicle propelled other than by muscular power, composed of a motorcycle fitted with a single wheel sidecar or a motorcycle with a two wheeled cab, the latter having a total of four wheels, otherwise known as the motorela. (b) Tricycle Operators are persons engaged in the business of operating tricycles. (c) Tricycle-for-Hire is a vehicle composed of a motorcycle fitted with a single-wheel side car or a motorcycle with a two-wheel cab operated to render transport services to the general public for a fee. (d) 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. (e) Zone is a contiguous land area or block, say a subdivision or barangay, where tricycles-for-hire may operate without a fixed origin and destination. SECTION 3E.02. Imposition of Fees . The following shall be charged upon the application for franchise for motorized tricycle for hire in the Municipality of La Trinidad, Benguet. Business Permit Fee P300.00 Franchise Fee P2,000.00 Garbage Fee P200.00 Regulatory fee P200.00 Other fees on tricycle operations: 1. Filing fee P300.00/ unit 2. Fare adjustment fee for fare increase 2,000.00 3. Filing fee for amendment of Motorized Tricycle Operator's Permit (MTOP) per amendment 500.00 SECTION 3E.03. Time of Payment . The fee shall be paid to the Municipal Treasurer upon application or renewal of the permit. The filing fee shall be paid upon application for an Motorized Tricycle Operator's Permit (MTOP) based on the number of units. Filing fee for amendment of MTOP shall be paid upon application for transfer to another zone, change of ownership of unit or transfer of MTOP. SECTION 3E.04. Administrative Provisions . Prospective operators of tricycles should first secure a Motorized Tricycle Operator's permit (MTOP) from the Sangguniang Bayan. The Municipal Treasurer shall keep a registry of all tricycle operators, which shall include among others, the name and address of the operator and the number and brand of tricycles owned and operated by said operator. ARTICLE 3F Permit Fee for Cockpits Owners/Operators/Licensees/Promoters and Cockpit Personnel SECTION 3F.01. Definitions . When used in this Article. (a) Cockpit includes any place, compound, building or portion thereof, where cockfights are held, whether or not money bets are made on the results of such cockfights. aTHCSE (b) Bet taker or Promoter refers to a person who alone or with another initiates a cockfight and/or calls and take care of bets from owners of both gamecocks and those of other bettors before he orders commencement of the cockfight thereafter distributes won bets to the winners after deducting a certain commission, or both. (c) Gaffer (taga-tari) refers to a person knowledgeable in the art of arming fighting cocks with gaffs on one or both legs. (d) Referee (Sentenciador) refers to 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 or gesture the result of the cockfighting by announcing the winner or deciding a tie in a contest game. SECTION 3F.02. 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 P1,000.00 2. Annual cockpit permit fee 30,000.00 (b) From cockpit personnel 1. Promoters/Hosts 550.00 2. Pit Manager 300.00 3. Referee 300.00 4. Bet Taker "Kristo/Llamador" 300.00 5. Bet Manager "Maciador/Kasador" 300.00 6. Gaffer "Mananari" 300.00 7. Cashier 400.00 8. Derby (Matchmaker) 300.00 SECTION 3F.03. Time and Manner of Payment . (a) The application filing fee is payable to the Municipal Treasurer upon application for a permit or license to operate and maintain cockpits. (b) The annual cockpit permit fee is payable upon application for a permit before a cockpit shall be allowed to operate and within the first twenty 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 3F.04. Administrative Provisions . (a) 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 Municipality. No operator or owner of a cockpit shall employ or allow to participate in a cockfight any of the above-mentioned personnel unless he has registered and paid the fee herein required. (b) Upon payment of the fees herein imposed, the corresponding Mayor's Permit shall be issued. SECTION 3F.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 Municipality. ARTICLE 3G Special Permit Fee for Cockfighting SECTION 3G.01. Definitions . When used in this Article. (a) Cockfighting is the sport of pitting or evenly matching gamecocks to engage in an actual fight where bets on either side are laid. Cockfighting may also be formed as "cockfighting derby; pintakasi or tupada," or its equivalent in different Philippine localities. (b) Local Derby is an invitational cockfight participated in by game cockers or cockfighting "aficionados" of the Philippines with "pot money" awarded to the proclaimed winning entry. (c) International Derby refers to an invitational cockfight participated in by local and foreign game cockers or cockfighting "aficionados" with "pot money" awarded to the proclaimed winning entry. SECTION 3G.02. Imposition of Fees . There shall be collected the following fees per day for cockfighting: (a) Special Cockfights (Pintakasi) 2,000.00 (b) Special Derby Assessment from Promoters of Two-Cock Derby/legbond 700.00 Three-Cock Derby/legbond 1,500.00 Four-Cock Derby/legbond 2,000.00 Five-Cock Derby/legbond 3,000.00 SECTION 3G.03. Exclusions . Regular cockfights, i.e. ,those field during Sundays, legal holidays and local fiestas and international derbies shall be excluded from the payment of fees herein imposed. cAaDHT SECTION 3G.04. Time and Manner of Payment . The fees herein imposed shall be payable to the Municipal Treasurer before the special cockfights and derbies can be lawfully held. SECTION 3G.05. Administrative Provisions . (a) Holding of cockfights. Except as provided in this Article, cockfighting shall be allowed in this municipality only in licensed cockpits during Sundays and legal holidays and during local fiestas for not more than three (3) days. It may also be held during municipal, agricultural, commercial, or industrial fairs, carnival, or exposition for a similar period of three (3) days upon resolution of the Sangguniang Bayan. 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 Bayan, 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 municipality without first securing a license renewable every year on their birth month from the municipality where such cockfighting is held. Only gaffers, referees, bet takes, or promoters licensed by the municipality shall officiate in all kinds of cockfighting authorized herein. SECTION 3G.06. Applicability Clause . The provision of Presidential Decree No. 449, otherwise known as the Cockfighting Law of 1974, Presidential Decree No. 1802 (Creating the Philippine Game fowl Commission),and such other pertinent laws shall apply to all matters regarding the operation of cockpits and the holding of cockfights in this Municipality. ARTICLE 3H Permit Fee on Occupation/Calling Not Requiring Government Examination SECTION 3H.01. Imposition of Fee . There shall be collected as 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 municipality as follows: Occupation or Calling Rate of Fee/Annually (a) On employees and workers in generally Considered "Offensive and Dangerous Business Establishments" P200.00 (b) On employees and workers in commercial establishments who cater or attend to the daily needs of the inquiring or paying public 200.00 (c) On employees and Workers in food or eatery establishment 200.00 (d) On employees and workers in night club or night and day club establishment 200.00 (e) All occupation or calling subject to periodic inspection, surveillance and/or regulations by the Municipal Mayor, like animal trainer, auctioneer, barber, bartender, beautician, bondsman, bookkeeper, butcher, blacksmith, carpenter, carver, chambermaid, cook, electrician, electronic technician, Club/floor manager. Forensic electronic expert, fortune teller, hair stylist, hospital attendant, lifeguard, magician, make-up artist, manicurist, masseur attendant, masonry worker, mechanic, certified "hilot," painter, musician, pianist, photographer (itinerant),professional boxer, private ballistic expert, rig driver (cochero),taxi, dancer, stage-performer, salesgirl, sculptor, waiter or waitress and welder 200.00 (f) Working students 30.00 SECTION 3H.02. Exemption . All professionals who are subject to the Provincial Tax imposition pursuant to Section 139 of the Local Government Code; and government employees are exempted from payment of this fee. SECTION 3H.03. Person Governed . The following workers or employees whether working on temporary or permanent basis, shall secure the individual Mayor's Permit prescribed herewith: HCaDIS (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 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; junks shop; hardwares; pest control services; printing and publishing houses; service station; slaughter-houses; textile stores; warehouses; and parking lots. 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 salons; 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 canteen, carinderia, 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: 1. 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 18 years of age to work as such. For those who shall secure the Individual Mayor's Permit on their 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 territorial jurisdiction of the Municipality aside from those already specifically mentioned in Section 3F.02 . SECTION 3H.04. Time and Manner of Payment . The fees prescribed in this Article shall be paid to the Municipal Treasurer this municipality 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 district occupation or calling engaged in. Employer shall advance the fees to the Municipality for its employees. AHCETa SECTION 3H.05. Surcharge for Late Payment . Failure to pay the fee prescribed in this Article within the time prescribed shall subject a taxpayer to a surcharge of Ten percent (10%) 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 municipality 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 starts working. The individual Mayor's Permit so secured shall be renewed during the respective birth month of the permittee next following calendar. SECTION 3H.06. Administrative Provisions . a. The Public Employment Services Office of the Mayor's Office shall keep a record of persons engaged in occupation and/or calling not requiring government examination and the corresponding payment of fees required and their personal data for reference purposes. b. Persons engaged in the above-mentioned occupation or calling with valid Mayor's Permit shall be required to surrender such permit and corresponding Official Receipt for the payment of fees to the Municipal Treasurer and to the Municipal Mayor, respectively, for cancellation upon retirement or cessation of the practice of the said occupation or calling. ARTICLE 3I Registration and Transfer Fees on Large Cattles SECTION 3I.01. Definition . For purposes of this Article, "large cattle" includes a two-year old horse, mule ass, carabao, cow or other domesticated member of the bovine family. SECTION 3I.02. Imposition of Fee . The owner of a large cattle is hereby required to register said cattle with the Municipal Agriculturist for which a certificate of ownership shall be issued to the owner upon payment of a registration fee as follows: Amount of Fee (a) For Certificate of Ownership P 300.00 (b) For Certificate of Transfer 200.00 (c) For Registration of Private Brand 200.00 The transfer fee shall be collected only once if a large cattle is transferred more than once in a day. SECTION 3I.03. Time and Manner of Payment . The registration fee shall be paid to the Municipal Treasurer upon registration or transfer of ownership of the large cattle. SECTION 3I.04. Administrative Provisions . (a) Large cattle shall be registered with the Municipal Agriculture Office upon reaching the age of two (2) years. (b) The ownership of a large cattle or its sale or transfer of ownership to another person shall be registered with the Municipal Agriculturist. All branded and counter-branded large cattle presented to the Municipal Agriculturist shall be registered in a book showing among others, the name and residence of the owner, the consideration or purchase price of the animal in cases of sale or transfer, and the class, color, sex, brands and other identification marks of the cattle. These data shall also be stated in the certificate of ownership issued to the owner of the large cattle. (c) The transfer of the large cattle, regardless of its age, shall be entered in the registry book setting forth, among others, the names and the residence of the owners and the purchaser; the consideration or purchase price of the animal for sale or transfer, class, sex, brands and other identifying marks of the animals; and a reference by number to the original certificate of ownership with the name of the municipality issued to it. No entries of transfer shall be made or certificate of transfer shall be issued by the Municipal Treasurer except upon the production of the original certificate of ownership and certificates of transfer and such other documents that show title to the owner. SECTION 3I.05. Applicability Clause . All other matters relating to the registration of large cattle shall be governed by the pertinent provisions of the Revised Administrative Code and other applicable laws, ordinances and rules and regulations. ScHADI ARTICLE 3J Fees on Impounding of Stray Animals SECTION 3J.01. Definitions . When used in this Article. (a) Astray Animal means an animal which is set loose unrestrained, and not under the complete control of its owner, or the charge or in possession thereof, found roaming at large in public or private places whether fettered or not. (b) Public Place includes national, provincial, municipal, or barangay streets, parks, plazas, and such other places open to the public. (c) Private Place includes privately-owned streets or yards, rice fields or farmlands, or lots owned by an individual other than the owner of the animal. (d) Large Cattle includes horses, mules, asses, carabaos, cows, and other domestic members of the bovine family. SECTION 3J.02. Imposition of Fee . There shall be imposed the following fees for each day or fraction thereof on each head of astray animal found running or roaming at large, or fettered in public or private places: Amount of Fee (a) Large Cattle 500.00 (b) All other animals 300.00 SECTION 3J.03. Time of Payment . The impounding fee shall be paid to the Municipal Treasurer prior to the release of the impounded animal to its owner. SECTION 3J.04. Penalty . Owners whose animals are caught astray and incurring damages to plants and properties shall pay the following fines: (a) First offense P1,000.00 (b) Second offense 2,000.00 (c) For the third offense and each subsequent offense 2,500.00 In addition to the fine, the owners shall pay the amount of damage incurred, if any, to the property owner. ARTICLE 3K Permit Fee for Agricultural Machinery and Other Heavy Equipment SECTION 3K.01. Imposition of Fees . There shall be collected an annual permit fee at the following rates for each agricultural machinery or heavy equipment from non-resident operators of said machinery, renting out said equipment in this municipality. Rate of Fee Per Annum a. Hand tractors 300.00 b. Light Tractors 300.00 c. Heavy Tractors 800.00 d. Bulldozer 1,500.00 e. Forklift 700.00 f. Heavy Graders 1,500.00 g. Light Graders 1,000.00 h. Mechanized Threshers 300.00 i. Manual Threshers 1,000.00 j. Cargo Truck 400.00 k. Dump Truck 1,000.00 l. Road Rollers 1,000.00 m. Payloader 1,500.00 n. Primemovers/Flatbeds 2,000.00 o. Backhoe 1,500.00 p. Rockcrusher 1,500.00 q. Batching Plant 1,500.00 r. Transit/Mixer Truck 1,000.00 s. Crane 1,500.00 t. Other agricultural machinery or heavy equipment not enumerated above 300.00 SECTION 3K.02. Time and Manner of Payment . The fee imposed herein shall be payable prior to the rental of the equipment upon application for a Mayor's permit. SECTION 3K.03. Administrative Provisions . The Municipal Engineer and the Municipal Agriculture Officer shall keep a registry of all heavy equipment and agricultural machinery, respectively, which shall include the make and brand of the heavy equipment and agricultural machinery and name and address of the owner. ARTICLE 3L Permit and Inspection Fee on Machineries and Engines SECTION 3L.01. Imposition of Fee . There shall be imposed an annual inspection fee on internal combustion engines generators and other machines in accordance with the following schedules: (a) Internal combustible engines: 1. 2 HorsePower and below P100.00 2. 5HP and below but not lower than 3 HorsePower 150.00 3. 10HP and below but not lower than 5 Horsepower 200.00 4. 14HP and below but not lower than 10 HorsePower 300.00 5. Above 15 HorsePower 350.00 (b) Other stationery engines or machines: 1. 3 HorsePower and below 100.00 2. 5 HorsePower and below but not lower than 3 HP 150.00 3. 10 HorsePower and below but not lower than 5 HP 200.00 4. 14 HorsePower and below but not lower than 10 HP 300.00 5. Above 14 HorsePower 350.00 (c) Electrical generators and other machine propelled by electric motors will be levied the same rates found in subsection (1). SECTION 3L.02. Time of Payment . The annual fee imposed in this Article shall be paid to the Municipal Treasurer upon application of the Permit with the Mayor but not later than fifteen (15) days after the actual inspection by person authorized in writing by the Mayor. Thereafter, the fee shall be paid within twenty (20) days of January, or of every quarter as the case may be. aICcHA SECTION 3L.03. Administrative Provision . No engine or machine mentioned above shall be installed or operated within the limits of this municipality, without the permit of the Municipal Mayor and the payment of the inspection fee prescribed in this Article. ARTICLE 3M Permit Fee for Temporary Use of Roads, Streets, Sidewalk, Alleys, Patios, Plazas and Playgrounds SECTION 3M.01. Imposition of Fee . Any person that shall temporarily use and/or occupy a street, sidewalk, or alley or portion thereof in this municipality in connection with their construction works and other purposes, shall first secure a permit from the Mayor and pay a fee in the following schedule: 1) For construction based on Presidential Decree No. 1096 or National Building Code 2) Others P100.00 /sq.m/day For wake and other charitable, religious and educational purposes, use and/or occupancy is exempted from the payment of permit fee provided a corresponding permit is secured prior to such use and/or occupancy. SECTION 3M.02. Time of Payment . The fee shall be paid to the Municipal Treasurer upon application of the permit with the Municipal Mayor. SECTION 3M.03. Administrative Provisions . The period of occupancy and/or use of the street, sidewalk, or alley or portion thereof shall commence from the time the construction permit is issued and shall terminate only upon the issuance of the certificate of occupancy. The Municipal Engineer shall report to the Municipal Treasurer the area occupied for purposes of collecting the fee. ARTICLE 3N Permit Fee for Excavation on Public/Private Street SECTION 3N.01. Imposition of Fee . There shall be imposed the following fees on every person who shall make or cause to be made any excavation on public or private streets within this Municipality. (a) For crossing streets with concrete pavement: Amount of Fee 1. For crossing concrete pavement (minimum area 2.00 x 6.00 m.,12 sq.m.) 1,000.00 2. For crossing across base of streets with concrete pavement, per linear meter (boring method) 6.00 3. For crossing streets with asphalt pavement: 3.1) Minimum fee 20.00 3.2) Additional fee for each linear meter crossing the streets (minimum width of excavation, 0.80m) 12.00 (b) For crossing the streets with gravel pavement: 1. Minimum fee 8.00 2. Additional fee for each linear meter crossing the streets (minimum width of excavation, 0.3 meters) 8.00 (c) For crossing existing curbs and gutters resulting in the damage 20.00 (d) Additional fee for every day of delay in excess of excavation period provided in the Mayor's permit 100.00 SECTION 3N.02. Time and Manner of Payment . The fee imposed herein shall be paid to the Municipal Treasurer by every person who shall make any excavation or cause any excavation to be made upon application for Mayor's Permit, but in all cases, prior to the excavation. A cash deposit in an amount equal to be determined by the Municipal Engineering Office shall be deposited with the Municipal Treasurer at the same time the permit is paid. The cash deposit shall be forfeited in favor of the Municipality in case the restoration to its original form of the street excavated is not made within thirty (30) days after the purpose of the excavation is accomplished. EHaASD SECTION 3N.03. Administrative Provisions . (a) No person shall undertake or cause to undertake any digging or excavation, of any part or portion of the Municipal streets of La Trinidad unless a permit shall have been first secured from the Office of the Municipal Mayor specifying the duration of the excavation. (b) The Municipal Engineer/Municipal Building Official shall inform the Municipal Treasurer of any delay in the completion of the excavation work for purposes of collection of the additional fee. ARTICLE 3O Permit Fee on Circus and Other Parades SECTION 3O.01. Imposition of Fees . A permit fee of One Thousand pesos (P1,000.00) per day shall be collected from organizers of every circus and other parades using banners, floats or musical instruments carried on in this municipality. SECTION 3O.02. Time and Manner of Payment . The fee imposed herein shall be due and payable to the Municipal Treasurer upon application for a permit to the Municipal Mayor at least two (2) days before the scheduled date of the circus or parade and on such activity shall be held. SECTION 3O.03. Exemption . Government sponsored civic and military parades as well as religious processions shall not be required to pay the permit fee imposed in this Article. SECTION 3O.04. Administrative Provisions . (a) Any persons who shall hold a parade within this municipality shall first obtain permit from the Municipal Mayor before undertaking the activity. For this purpose, a written application in a prescribed form shall indicate the name, address of the applicant, the description of the activity, the place or places where the same will be conducted and such other pertinent information as may be required. (b) The Chief of Police of the municipality shall promulgate the necessary rules and regulations 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 3P Permit Fee for the Conduct of Group Activities SECTION 3P.01. Imposition of Fee . Every person who shall conduct, or hold any program, or activity involving the grouping of people within the jurisdiction of this municipality shall obtain a Mayor's permit therefor for every occasion and/or event and pay the Municipal Treasurer the corresponding fee in the following schedule: a. Meetings, incentives, conventions, and other events 300.00/event b. Promotional sales and other commercial marketing events 500.00/event c. Other Group Activities 300.00/event SECTION 3P.02. Time of Payment . The fee imposed in this article shall be paid to the Municipal Treasurer upon filing of application for permit with the Municipal Mayor. SECTION 3P.03. Exemption . Programs or activities conducted by educational, charitable, religious and governmental institutions free to the public shall be exempted from the payment of the fee herein imposed, provided, that the corresponding Mayor's Permit shall be secured accordingly. Programs or activities requiring admission fees for attendance shall be subject to the fees herein imposed even if they are conducted by exempt entities. SECTION 3P.04. Administrative Provision . 1. A copy of every permit issued by the Municipal Mayor shall be furnished to the Chief of Police of the municipality who shall assign police officers to the venue of the program or activity to help maintain peace and order. 2. Events of more than one (1) week with the use of LGU facilities shall be covered by a Memorandum of Agreement (MOA) approved by the Sangguniang Bayan. ARTICLE 3Q Permit Fee on Film-Making SECTION 3Q.01. Imposition of Fee . There shall be collected the following permit fee from any person who shall go on location filming within the territorial jurisdiction of this municipality. Rate of Fee Per Filming a. Commercial movies P 7,000.00 /film 1. Movies 2. TV Series 3. Independent Film - local - foreign or national b. Commercial advertisements 7,000.00 /film 1. National 2. Local c. Documentary film 1,500.00 /film SECTION 3Q.02. Time of Payment . The fee imposed herein shall be paid to the Municipal Treasurer upon application for the Mayors Permit Five (5) days before location filming is commenced. DaIAcC ARTICLE 3R Permit Fee on Porter's Cart (Pedaled or Pushed/Pulled) SECTION 3R.01. Imposition of Fee . There shall be collected from owners of pedaled carts or pushed/pulled carts operated within the municipality, the annual fees prescribed as follows: Carts being rented out P1,000.00 /cart Carts exclusively used by porter owner 500.00 /cart Carts exclusively used by trade owner 300.00 /cart The office of the Municipal Mayor shall prescribe coding to identify carts as categorized above. SECTION 3R.02. Time of Payment . The imposed herein shall be due on the first day of January and payable to the Municipal Treasurer within the first twenty (20) days of January of every year. For pedaled or pushed/pulled carts acquired after the first twenty (20) days of January, the permit fee shall be paid without the penalty within the first twenty (20) days of the quarter following the date of purchase. SECTION 3R.03. Penalty . Payment made after the time prescribed in Section 38.02. Shall be subject to a surcharge equivalent to ten percent (10%) of the original amount due. SECTION 3R.04. Administrative Provisions . Similar business plate shall be permanently issued in the same manner as in Sec. 3.A. of this Code to carts granted permit herein for the first time for identification purposes. Said plate shall be conspicuously and permanently mounted on the cart to be readily seen when operated. The Municipal Treasurer shall keep a register of all porter's carts containing information such as the make and type of cart, the name and address of the owner and the owner of the permit plate. SECTION 3R.05. Confiscation . Porter's cart being operated without the assigned business plate conspicuously mounted or with tampered plate or sticker shall be confiscated by the municipal government until the necessary permit is secured and after paying a fine in the amount of Five Hundred Pesos (P500.00). ARTICLE 3S Permit Fee for the Construction of Pig and Chicken Pen for Commercial Use SECTION 3S.01. Imposition of Fees . There shall be a Permit Fee of P 200.00 for every building permit issued. SECTION 3S.02. Time of Payment . The permit fee shall be paid to the Municipal Treasurer upon application for a permit to construct a fence with the Office of the Municipal Mayor. SECTION 3S.03. Administrative Provisions . Before an application for a permit is approved, the Municipal Mayor or his duly authorized representative shall inspect the premises where the pen or corral is to be constructed to determine whether the site and construction of the pen or corral conform with existing law, rules and regulations, and required presentation of the receipt of payment of the fee imposed in this article. ARTICLE 3T Public Utility Post SECTION 3T.01. Imposition of Fees . Installation of public utility post. Fifty pesos (P50.00) for every post installed on or along public roads, plazas, parks and other public places. SECTION 3T.02. Time and Manner of Payment . The regulatory fee imposed herein shall be paid to and collected by the Municipal Treasurer within the first twenty (20) days of January for every current year or prior to the installation. SECTION 3T.03. Exemption . Post installed by the government or any of its instrumentalities shall be exempt from the imposition under this article. ARTICLE 3U Permit Fee for the Storage of Flammable and Combustible Materials SECTION 3U.01. Imposition of Fee . There shall be collected an annual permit fee for the storage of combustible materials at the rates as follows: (a) Storage of gasoline, diesel, fuel, kerosene and similar products Less than 2,000 liters P500.00 2,001 to 5,000 liters 1,000.00 5,001 to 20,000 liters 1,500.00 20,001 to 50,000 liters 2,000.00 50,001 to 100,000 liters 2,500.00 Over 100,000 liters 3,000.00 (b) Storage of Liquified Petroleum Gas (LPG) and similar products Less than 2,000 kgs P500.00 2,001 to 5,000 kgs 1,000.00 5,001 to 20,000 kgs 1,500.00 20,001 to 50,000 kgs 2,000.00 50,001 to 100,000 kgs 2,500.00 Over 100,000 kgs 3,000.00 (c) Storage of calcium carbide 1) Less than 50 cases 200.00 2) 50 to 99 cases 300.00 3) 100 or more cases 400.00 (d) Storage of combustible, flammable or explosive substance not mentioned above 300.00 SECTION 3U.02. Time of Payment . The fees imposed in this Article shall be paid to the Municipal Treasurer upon application with the Office of the Municipal Mayor for permit to store the aforementioned substances. TAacHE SECTION 3U.03. Administrative Provisions . (a) No person shall keep or store at his place of business any of the following flammable, combustible or explosive substances without securing a permit therefor. 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) The Mayor shall promulgate regulations for the proper storing of said substances and shall designate the proper official to supervise the same. ARTICLE 3V Permit Fees for Firing Range/Base SECTION 3V.01. Imposition of Fees . Every person who shall establish, operate and maintain firing range/base within La Trinidad shall first secure a permit from the Municipal Mayor and pay the corresponding annual fees: (1)1 1.5 firing lane 1,000.00 (1) 2 6-10 firing lane 2,000.00 (1)3 More than 10 firing lane 4,000.00 SECTION 3V.02. Time of Payment . The annual fees imposed shall be paid to the Municipal Treasury Office upon order of payment given by the Mayor's Office and renewable annually. SECTION 3V.03. Administrative Provisions . a. The prerequisites of law relative to the establishment, operation, and maintenance of firing ranges should be strictly complied with before a permit shall be issued. b. Upon the order of the Mayor, the Municipal Chief of Police shall have the authority to inspect firing ranges to ensure that the standard specifications relative to public safety are strictly complied with. ARTICLE 3W Permit Fee on the Operation of Cell Sites/Cell Site Towers or Other Communication Facilities for Private/Commercial Use SECTION 3W.01. Definition of Terms . a. Cell site is a cellular telephone site where antennas and electronic communications equipment are placed, which shall include such devises and facilities which merely passes data. b. Communication Facility the use of such structures such as, but not limited to, telecommunication receiving antenna, dishes, and transmitting and receiving facilities and internet service provider (ISP) equipment such as Internet Protocol (IP) Radios. Facilities, equipment or devices which are directly connected to the users and/or consumers are not included in the term communication facilities. c. Telecommunications any process which enables a telecommunications entity to relay and receive voice, data, electronic messages, written or printed matter, fixed or moving pictures, words, music or visible or audible signals, or any control signals of any design and for any purpose by wire, radio or other electromagnetic, spectral, optical or technological means. SECTION 3W.02. Imposition of Fees . There is hereby collected an annual Mayor's Permit Fee on all cell sites, cell site towers and other communication facilities being established, operated and maintained, shall pay the following the rates prescribed hereunder: a. For every post of cellular towers P 5,000.00 /post b. For every cell sites 15,000.00 /cell sites c. For every post of other telecommunication towers 5,000.00 /post To be collected before such may be established and on the first day of January but not later than the 20th day every year thereafter. No building or construction permit shall be issued allowing the establishment and/or operation of such facilities unless the proper Mayor's permit is first secured and the contractor's tax has been collected. HDICSa The provisions of the Building Code shall apply in relation to the design, structure, and specifications of the communication facilities to be constructed. SECTION 3W.04. Surcharge, Interests and Penalty . If the fees and taxes are not paid within the time prescribed, a surcharge of twenty five percent (25%) per annum or fraction thereof and an interest of two percent (2%) per month shall be added to the total unpaid amount from the date it was due. SECTION 3W.05. Upgrading of Communication Facilities . The contractor is hereby required to secure the necessary permits prior to carrying out changes or alterations to the original specifications of the cell site, cell site towers and other communication facilities. The contractor shall be held primarily liable and shall be fined for any violation in the non-acquisition of the required permits. ARTICLE 3X Permit Fee for Posting of Tarpaulin and Other Similar Contrivances SECTION 3X.01. Imposition . There shall be a fee collected for posting of tarpaulins and other similar contrivances on Municipal designated posting areas as follows: a. Billboards or signboards for advertisements of business, per square meter or fraction thereof: Single Faced P30.00 Double Faced P50.00 b. Billboards or signboards for professionals, per square meter or fraction thereof P20.00 c. Billboards, sign or advertisements for business and professions, painted on any building or structure or otherwise separated or detached therefrom, per square meter or fraction thereof P20.00 d. Advertisements by means of placards, per square meter or fraction thereof P20.00 e. Advertisements for business or profession by means of slides in movies payable by owners of movie houses P300.00 f. Advertisements for business or profession by means of film exhibition payable by owners or operators of movie houses P2,000.00 In addition to the taxes provided under (a) and (b) of this section for the use of electric or neon lights in billboards, per square meter or fraction thereof P30.00 Tax Per Quarter g. Mass display if signs From 100 to 250 display signs P500.00 From 251 to 500 display signs P600.00 From 501 to 750 display signs P700.00 From 751 to 1,000 display signs P500.00 From more than 1,000 display signs P1,700.00 h. Advertisement by means vehicle, balloons, kites, etc. per day or fraction thereof P60.00 per week or fraction thereof P80.00 per month or fraction thereof P100.00 i. Advertisement by means of promotional sales (house to house),per day, per person P20.00 SECTION 3X.02. Time of Payment . The fees imposed shall be paid to the Municipal Treasurer before posting of materials at the Municipal designated posting areas. SECTION 3X.03. Administrative Provision . It shall be the responsibility of the permittee to install, maintain and/or clean the posting area after the lapse of the approved permit. ARTICLE 3Y Permit Fee for Emergency Tree Cutting SECTION 3Y.01. Imposition . There shall be a fee collected for issuance of a permit for emergency tree cutting in the amount of three hundred pesos (P300.00) . SECTION 3Y.02. Time of Payment . The fees shall be paid to the Municipal Treasurer before issuance of the permit. SECTION 3Y.03. Administrative Provision . Issuance of an emergency tree cutting permit shall be in accordance with Section 444, paragraph vii of the Local Government Code (Sec. 444, par. vii, LGC) and other pertinent ordinance, laws, rules and regulations. IDaEHC CHAPTER IV Service Fees ARTICLE 4A 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 the offices of this municipality. Amount of Fee a. For every page or fraction thereof typewritten (not including the certificate and notation) 50.00 b. For each certificate of correctness (with Seal of Office) written on the copy or attached thereto 50.00 c. For certifying the official act of the Municipal Judge or other judicial certificate with seal 50.00 d. For certified copies of any papers, records, decrees, judgment or entry of which any person is entitled to demand and receive a copy (in connection with judicial proceedings) for each page 20.00 e. Photocopy or any other copy produced by Type written/Computer or copying machine per page 5.00 f. Certified electronic copy per page 10.00 g. Research and verification fee of official documents not classified as confidential 50.00 h. Certificate of eligibility (BAC) P200.00 i. Certified True Copy of certificate of eligibility (BAC) 55.00 j. Other certifications 50.00 SECTION 4A.02. Exemption . The fees imposed in this Article shall not be collected for copies furnished to other offices and branches of the government for official business, except for those copies required by the Court at the request of the litigant, in which case, charges shall be in accordance with the above-mentioned schedule. SECTION 4A.03. Time and Manner of Payment . The fees shall be paid to the Municipal Treasurer at the time the request, written or otherwise, for the issuance of a copy of any municipal record or document is made. ARTICLE 4B Local Civil Registry Fees SECTION 4B.01. Imposition of Fees . There shall be collected for services rendered by the Municipal Local Civil Registrar of this municipality the following fees: a. Marriage Fees: 1. Application for marriage license 500.00 2. Marriage license fee 20.00 3. Marriage solemnization fee 1,000.00 4. Sponsorship fee 100/sponsor b. For registration of the following: 1. Legitimation by Decree of the Court 3,000.00 2. Legitimation by Other Means 500.00 3. Adoption 3,000.00 4. Annulment of Marriage 3,000.00 5. Divorce/Legal Separation 3,000.00 6. Naturalization 3,000.00 7. Change of Name - Filing Fee (RA 9048) 3,000.00 - Correction of Clerical Error 1,000.00 - Filing Fee for Migrant Petitioner - Change of first name 1,000.00 - Clerical or typographical error 500.00 8. Other legal documentation for record purposes 3,000.00 9. Supplemental fee on all documents 300.00 10. Endorsement of Office of the Civil Registry Group 300.00 11. Affidavit to Use the Surname of the Father 300.00 12. Verification fee 50.00 c. Fees for Delayed Registration 1. Birth 300.00 2. Marriage 300.00 3. Death 300.00 4. Court Order 300.00 d. For Certified Copies of any Document 100.00 SECTION 4B.02. Exemptions . The fee imposed in this Article shall not be collected in the following cases: (a) Issuance of certified copies of documents for official use at the request of a competent court or other government agency, except those copies required by courts at the request of litigants, in which case the fee should be collected. (b) Issuance of birth certificates of children reaching school age when such certificates are required for admission to the primary grades in a public school. (c) Burial permit of a pauper, per recommendation of the Municipal Mayor. SECTION 4B.03. Time of Payment . The fees shall be paid to the Municipal Treasurer before registration or issuance of the permit, license or certified copy of local registry records or documents. DTCSHA SECTION 4B.04. Administrative Provision . A marriage license shall not be issued unless a certification is issued by the Family Planning Coordinating Council that the applicants have undergone lectures on family planning. ARTICLE 4C Police Clearance Fee SECTION 4C.01. Imposition Fee . There shall be paid for each police clearance certificate obtained from the Chief of Police of the Philippine National Police of this municipality the following fees: Amount of Fee 1. For employment, scholarship, study grant, and other purposes - Local 100.00 - Abroad 150.00 - Student 100.00 2. For change of name 100.00 3. For application for Filipino citizenship 1,000.00 4. For passport or visa application 200.00 5. For firearms permit application 500.00 6. For People's Law Enforcement Board clearance 100.00 7. Other Police certification 100.00 SECTION 4C.02. Time of Payment . The service fee provided under this Article shall be paid to the Municipal Treasurer upon application for police clearance certificate. ARTICLE 4D Sanitary Inspection Fee SECTION 4D.01. Imposition of Fee . There shall be collected the following annual fees from each business establishment in this municipality 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: Amount of Fee a. For Real estate lessors 200.00 b. For each business, industrial, or agricultural establishment With an area of 25 sq.m. or more but less than 50 sq.m. 300.00 With an area of 50 sq.m. or more but less than 100 sq.m. 350.00 With an area of 100 sq.m. or more but less than 200 sq.m. 400.00 With an area of 200 sq.m. or more but less than 500 sq.m. 450.00 With an area of 500 sq.m. or more but less than 1000 sq.m. 500.00 With an area of 1,000 sq.m. or more 600.00 SECTION 4D.02. Time of Payment . The fees imposed in this Article shall be paid to the Municipal Treasurer upon filing of the application for the sanitary inspection certificate with the Municipal Health Officer and upon renewal of the same every year thereafter within the first twenty (20) days of January. SECTION 4D.03. Administrative Provisions . The Municipal 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. The Municipal Health Officer shall require evidence of payment of the fee imposed herein before he issues the sanitary inspection certificate. ARTICLE 4E Court Clearance for Business Permit SECTION 4E.01. Imposition of Fee . There shall be collected a fee of one hundred pesos (P100.00) from any person who is given a court clearance by the Municipal Trial Court for Business permit. SECTION 4E.02. Time of Payment . The fee imposed shall be paid to the Municipal Treasurer before the issuance of the business permit. CScTED ARTICLE 4F Service Fees for Health Examination SECTION 4F.01. Imposition of Fee . a. Issuance of: a.1 Initial Medical Certificate P 100.00 b.1 Additional copy of subsequent issuance of the initial medical certificate 50.00 b. For Laboratory Services a) Complete Blood Count (CBC) P 50.00 b) Urinalysis 50.00 c) Fecalysis 50.00 d) Blood Type 50.00 e) Gram Staining 50.00 f) VDRL (Syphilis Screening) routine for Pre-Natal Care 150.00 g) HIV Screening 500.00 h) Fees for Dental Services: 1) Oral Prophylaxis (Cleaning, Polishing& Scaling) 250.00 2) Simple Tooth Extraction 100.00 /tooth plus 25.00 for additional anesthetic carpule 3) Fluoridization (Topical Flouride Application) 150.00 4) Issuance of Dental Certificate 50.00 i) Anti-Rabies Vaccines at Cost 1) Pre-exposure prophylaxis (P200.00/dose X 3 dose) P 600.00 2) Post-exposure prophylaxis (P400.00/dose X 4 dose) 1,600.00 SECTION 4F.02. Time of Payment . The fee shall be paid to the Municipal Treasurer before the physical examination and/or laboratory services are availed of, and the medical certificate is issued. SECTION 4F.03. Administrative Provision . The Municipal 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. SECTION 4F.04. Penalty . A fine of One Thousand Pesos (P1,000.00) shall be paid by the owner, manager or operators of the establishment for each employee found to be without the necessary medical certificates. ARTICLE 4G Municipal Health Services Office User's Fee SECTION 4G.01. Scope and Application . This article shall govern the imposition, computation and collection of "user's fee" from qualified residents of La Trinidad, Benguet, availing the following drugs, medicines and family planning medical supplies acquired through purchased and being distributed by the La Trinidad Municipal Health Office (MHO) as embodied under Section II of Municipal Ordinance No. 11-2005. SECTION 4G.02. Imposition of User's Fee . There shall be collected a "user's fee" equal to the 100% of the acquisition cost from person or persons availing any of the drugs, medicines or family planning supplies enumerated bellow: a. Tuberculosis Prevention 1. Short Course Chemotherapy (SCC) Drugs Type I and II 2. Fixed Dose Combination (FDC) b. Vitamin A Supplementation 1. 10,000 International Units (IU) for pregnant women. 2. 200,000 IU for lactating women and sick children. 3. 100,000 IU for sick children 6-11 months old. c. Family Planning Supplies 1. Pills 2. Condoms 3. Injectables 4. Intrauterine Contraceptive Device (IUD) 5. Standard Days Methods (SDM) Beads SECTION 4G.03. Administrative Provision . The Municipal Treasurer's Office shall provide system allowed by existing laws for the proper assessment, collection, accounting and auditing of the user's fee applicable for the proper implementation of this ordinance. It may deputize qualified members of the Municipal Health Office (MHO) to collect such if appropriate. SECTION 4G.04. Time and Manner of Payment . The fees prescribed in this Ordinance shall be paid to the Municipal Treasurer or his deputy prior to availment of any of the drugs, medicines or family planning supplies enumerated under Section II of this Ordinance. cDCEIA SECTION 4G.05. Accrual of Payments . All fees collected under this Ordinance shall accrue to the Municipality of La Trinidad and shall be used solely to purchase or augment the purchase of the drugs, medicines or family planning supplies enumerated under Section 4G.02. It shall be deposited in a government accredited bank with a separate bank account and shall be treated as trust fund . ARTICLE 4H Service Fee for Garbage Collection SECTION 4H.01. Imposition of Fee . There shall be collected from every owner of residential building and any operator of a business establishment an annual garbage fee in accordance with the following schedule: A. Residential Building P500.00 B. Amusement Places: 1. Amusement centers and establishments with Coin operated machines, appliances amusement Rides and other similar establishments with Contrivances for the amusement P1,000.00 2. Billiard and/or pool halls 1,100.00 3. Cockpits 3,000.00 4. Gymnasium 1,100.00 5. Night/day clubs, discos, and other similar Establishments: a. Club 2,000.00 b. Cocktail lounges, bars, beer gardens 2,000.00 6. Theaters or cinema houses with seating Capacity of: a. More than 2,000 persons 1,650.00 b. 500 to 2,000 persons 1,100.00 c. Less than 500 persons 880.00 C. Public Utilities (Electric/power, water companies) 1. Main office and/or each power plant P1,100.00 2. Every branch office thereof 550.00 D. Financial Institutions 1,000.00 E. Gasoline stations 2,000.00 F. Hotels, motels, apartelles, drive-inns, boarding houses, dormitories, dwelling and other spaces for lease or rent: 1. Hotels, motels, pension houses, taverns, or Inns: a. More than 100 rooms P10,000.00 b. 50 to 100 rooms 8,000.00 c. Less than 50 rooms 4,000.00 2. Apartments and flats per unit 500.00 3. Boarding houses per room 300.00 G. Institutions of Learning. universities, colleges, schools and educational or vocational institutions. P2.00 per enrollee H. Terminal garage for bus, taxi and other public garages: 1. With an area of 1,001 sq.m. or more P3,000.00 2. With an area of 701 to 1,000.00 sq.m. 2,250.00 3. With an area of 500 to 700 sq.m. 1,500.00 4. With an area of less than 500 sq.m. 750.00 I. Peddlers, Ambulant Vendors (yakult, taho and the like) P150.00 (coconut, buko, balot, barbeque and the like) 300.00 J. Administration offices, display offices and/or Offices of professionals P750.00 K. Private warehouse or bodegas P2,500.00 L. All other businesses and other service agencies not specifically mentioned above : Manufacturers, producers and processors: 1,000 sq.m. or more P3,500.00 500 or more but less than 1,000 sq.m. 3,000.00 200 or more but less than 500 sq.m. 2,500.00 100 or more but less than 200 sq.m. 2,000.00 Less than 100 sq.m. 1,500.00 Brewers, distillers, compounders with an aggregate area of: 1,000 sq.m. or more P3,000.00 500 or more but less than 1,000 sq.m. 2,500.00 200 or more but less than 500 sq.m. 2,000.00 100 or more but less than 200 sq.m. 1,500.00 Less than 100 sq.m. 1,000.00 M. Business establishment rendering services: 1. Business offices of general contractors, manpower service/employment agencies, private detective agencies, advertising agencies and other similar business establishments with an aggregate area of: 1,000 sq.m. or more P2,500.00 500 or more but less than 1,000 sq.m. 2,000.00 200 or more but less than 500 sq. m. 1,500.00 100 or more but less than 200 sq.m. 1,000.00 Less than 100 sq.m. 500.00 2. Other contractor/business establishments engaged in rendering services, printers and publishers with an aggregate area of: 1,000 sq.m. or more P1,500.00 500 or more but less than 1,000 sq.m. 1,200.00 200 or more but less than 500 sq.m. 1,000.00 100 or more but less than 200 sq.m. 800.00 Less than 100 sq.m. 500.00 3. Restaurant, carinderias, fast food, eatery Micro P500.00 Cottage 750.00 Small 1,000.00 Medium 1,500.00 Large 2,000.00 N. Independent wholesalers, dealers, distributors, repackers and retailers with an aggregate area of: 1,000 sq.m. or more P3,300.00 500 or more but less than 1,000 sq.m. 2,200.00 200 or more but less than 500 sq.m. 1,650.00 100 or more but less than 200 sq.m. 1,000.00 Less than 100 sq.m. 500.00 O. Auto Repair Shop Less than 100 sq.m. P2,000.00 100 sq.m. and above 4,000.00 P. Vegetable Dealer Establishment P2,750.00 Q. Lotto outlet/keno/STL/Sweepstakes and other similar establishments P1,000.00 R. Tipping fee: 1. Residual waste P2,300/cu.m. or P1,500/ton 2. Biodegradable waste P4,300/ton SECTION 4H.02. Time of Payment . The fees prescribed in this Article shall be paid to the Municipal Treasurer on or before the tenth (10th) day of every month or the authorized representative who shall collect the said fee from the establishment. SECTION 4H.03. Garbage Service Charge for Multiple Business . Where there are two (2) or more kinds of businesses subject to the garbage charges, conducted in the same place or establishment by the same owner or operator, the charge to be collected shall be that which has the highest rate among the businesses concerned plus twenty five percent (25%) thereof. SECTION 4H.04. Newly Established Business . In the case of a newly started business, the applicable garbage charges shall be compounded proportionately to the quarterly charge. SECTION 4H.05. Administrative Provisions . For purposes of the imposition, all areas subject of garbage collection shall be covered. (a) The owner or operator of the aforementioned business establishments shall provide for his premises the required garbage can or receptacle, which shall be placed in front of his establishment before the time of garbage collection. (b) The Sanitary Inspector (for the Municipal Health Officer) shall inspect once every month of the said business establishment to find out whether garbage is properly disposed of within the premises. (c) Exception; This article shall not apply to: (c.1) Business operators or establishments which provides their own system of garbage disposal; and or (c.2) Identified areas where garbage collection by the municipality is not possible. ARTICLE 4I Dog Vaccination Fee SECTION 4I.01. Imposition Fee . (a) A vaccination fee of Fifty pesos (P50.00) for first dog; and (b) Twenty five Pesos (P25.00) for each succeeding dog vaccinated in any household within the territorial jurisdiction of this municipality. SECTION 4I.02. Time of Payment . The fee shall be paid to the Municipal Treasurer prior to the vaccination of the dog in close coordination with the Municipal Agricultural Office and the Office of the Provincial Veterinarian. DHESca ARTICLE 4J Business Establishment Inspection Fees SECTION 4J.01. Imposition of Fees . There is hereby imposed on the following business establishment inspection fees to wit: a. Commercial, industrial, social and institutional establishments, except amusement houses and gymnasia 1. Cockpits P 1,000.00 2. Real estate for rent 500.00 3. Restaurants and similar establishments 500.00 4. Private hospitals 500.00 5. Private Schools 500.00 6. Other business where many people patronize 500.00 b. Amusement houses, gymnasia and the like: 1. Theaters and other similar establishments 1,000.00 2. Gymnasia and the like 1,000.00 3. Other recreational establishments 1,000.00 ARTICLE 4K Mayor's Office Fees SECTION 4K.01. Imposition of Fees . There shall be collected for services rendered by the Municipal Mayor's Office the following fees: A. Mayor's Clearance certificate: 1. Local Employment, scholarships, study grants and other purposes not hereunder specified P 50.00 2. Employment overseas 100.00 3. Firearms permit application 200.00 4. Change of name 100.00 5. Passport or visa application 120.00 6. Application for Filipino citizenship 1,000.00 B. Research and verification fee of official documents not classified as confidential 50.00 C. Certification of no objection to conduct local/overseas recruitment 50.00 D. Certification of no objection to transport cattle 150.00 E. Certification of no objection to cut tress 200 F. Burial Fees: a. Burial Permit Fee or transfer of cadaver 1,000.00 b. Fee for exhumation of cadaver 1,000.00 c. Fee for removal of cadaver 1,000.00 SECTION 4K.02. Time of Payment . The service fee provided under this Article shall be paid to the Municipal Treasurer upon application for mayor's clearance or certification. ARTICLE 4L Municipal Treasury Office Fees SECTION 4L.01. Imposition of Fee . There shall be paid for each certification and accountable form obtained from the Municipal Treasurer's Office of this municipality the following fees: 1. Certification with official receipts (rpt/rpu) 80.00 2. Certification without official receipts (rpt/rpu) 100.00 3. Research and verification fee 50.00 Plus 20.00/receipts 4. Certified photocopy of official documents 50.00 5. Certification fee 50.00 a. Accountable forms Price shall commensurate with the prevailing cost of printing/acquisition as per the National Printing Office or concerned agency. SECTION 4L.02. Time of Payment . The fee shall be paid to the Municipal Treasurers at the time the request, written or otherwise is made. ARTICLE 4M Municipal Assessor's Office Fees SECTION 4M.01. Imposition of Fees . There shall be collected the following fees from every person requesting copies of official records and documents of this office. TEHIaD 1. Certifications a) True photocopy of the tax map P 50.00 b) True copy of tax declaration, certificate no improvement, no property, non-encumbrance, etc. 70.00 c) Certificate of property listings/land holdings 70.00 plus 20.00 /rpu d) Research and verification fee 50.00 plus 20.00 /rpu e) Printed forms: Barangay Certification, Joint Affidavit, etc. 20.00 /set 2. Issuance of a new ARP as a result of: a) Transfer 300.00 /rpu b) Subdivision (SD) or CS/SD 200.00 plus 150.00 /lot c) Consolidation (CS) 200.00 plus 150.00 /rpu d) Discovery (land only) d.1) 101 sqm. to 500 sqm. 400.00 /lot d.2) 501 sqm. to 1,000 sqm. 600.00 /lot d.3) 1,001 sqm. to 1,500 sqm. 800.00 /lot d.4) 1,501 sqm to 1 hectare 1,000.00 /lot d.5) More than 1 hectare additional 500.00 e) Physical change e.1) decrease in area (by request) 300.00 /rpu e.2) increase in area (1 sqm. to 100 sqm.) 200.00 /rpu e.3) increase in area more than 100 sqm. refer to discovery fees f) Reclassification (by request) f.1) 500 sqm. and below 200.00 /rpu f.2) 501 sqm. to 1,000 sqm 400.00 /rpu f.3) 1,001 sqm. to 1 hectare 500.00 /rpu f.4) more than 1 hectare 1,000.00 /rpu g) Reclassification of lot as a result of building inspection 75.00 /rpu h) Revision due to correction of official documents (items "e","f","h" & "i",inspection/verification fee included) 200.00 /rpu i) Other revisions (other than those covered by "h") 250.00/rpu j) Inspection fee 150.00 k) For cancellation of a real property (inspection fee and printed forms included) 250.00/rpu l) Revision of building to update land reference 150.00/rpu m) Subscription or oath administration fee (Section 213 of RA 7160) 150.00 ARTICLE 4N Municipal Engineering Office Fees SECTION 4N.01. Imposition of Fee . There shall be collected the following fees from every person availing copies of official records and documents of this office. 1. Certification Fee P 50.00 2. Secretaries Fee 2.1 Research and verification fee a. Below Three (3) years old document 100.00 b. Above three (3) years old documents 200.00 2.2 Issuance of Certified photocopy of official documents. 50.00 /page SECTION 4N.02. Time of Payment . The fee shall be paid to the Municipal Treasurer at the time the request, written or otherwise is made. SECTION 4N.03. Exemption . The fees imposed on this article shall be collected for copies furnished to other offices and branches of the government for official business, except for those copies required by the Court at the request of the litigant, in which case, charges shall be in accordance with the above-mentioned schedule. SECTION 4N.04. Time and Manner of Payment . The fees shall be paid to the Municipal Treasurer at the time the request, written or otherwise, for the issuance of a copy of any municipal record or document is made. ARTICLE 4O Municipal Legal Services Fees SECTION 4O.01. Imposition of Fees . There shall be collected the following fees from every person availing copies of official records and documents of this office. Secretary's fee (Article 4A, Chapter IV) Legal fees P 50.00 SECTION 4O.02. Time of Payment . The fee shall be paid to the Municipal Treasurer at the time the request, written or otherwise is made. DETACa ARTICLE 4P Municipal Agriculture Fees SECTION 4P.01. Imposition of Fees . There shall be collected the following fees from every person(s) availing any of the following from the Municipal Agriculture Office of this municipality: A) Certification/Inspection Fees 1. Inspection/Research fee P200.00 2. Certification fee (for less than 1 hectare) 300.00 More than 1 hectare 500.00 plus 200.00 for each succeeding hectare or fraction thereof 3. Farmer's certification 50.00 B) Veterinary fees and service charges 1. Castration fees (exclusive of anesthetics & antibiotics) a. Boar 100.00 /head b. Piglet 50.00 /head c. Carabao 100.00 /head d. Horse 100.00 /head C) Vaccination/treatment fees 1. Hog cholera vaccine 20.00 /dose 2 Anti-rabies 30.00 /cats 3. Iron dextran 20.00 /dose 4. Deworming 75.00 /cc D) Livestock and Poultry Produced 1. Pig a. Naturally Grown 150.00/kg/live weight/prevailing market price b. Native pig 200.00/kg/live weight/prevailing market price c. Conventionally grown 125.00/kg/live weight/prevailing market price 2. Chicken 130.00/kg/live weight/prevailing market price E) Non-bearing forest trees and plantation crops 1. Pine Tree a. Less than 1 year 5.00 b. More than 1 year 10.00 2. Alnus 5.00 3. Gemilina 5.00 4. Caliandra 5.00 5. Bamboo a. Giant (Mindanao) 100.00 b. Tinik 50.00 c. Bayog 50.00 d. Dwarf bamboo 50.00 e. Striped yellow 40.00 f. Chinese bamboo 30.00 g. Neem tree 8.00 6. Fruit Bearing trees/crops a. Coffee 1. Arabica 10.00 2. Robusta 700 3. Excelsa 7.00 b. Papaya 1. Hybrid 20.00 2. Native 8.00 c. Strawberries 1. Mother plant 25.00 /plant 2. Bare root a. uprooted 5.00 /plant b. potted runners 10.00 /pot 3. Chilled runners/planting materials 0.25 /piece d. Other fruits: 1. Guayabano 10.00 2. Lychees 10.00 3. Jack fruit 10.00 4. Star apple 10.00 5. Guava 5.00 6. Ballay tree 10.00 /pot F) Sale of compost enzyme and mokusaku (1)1 Compost (50 kgs/sack) 150.00 /sack (1)2 Vermicompost (50kgs/sack) 300.00 /sack (1)3 Mokusaku (1.5 liter) 100.00 SECTION 4P.02. Time of Payment . The fee shall be paid to the Municipal Treasurer at the time the request, written or otherwise is made. ARTICLE 4Q Municipal Social Welfare and Development Office Fees SECTION 4Q.01. Imposition of Fees . There shall be collected the following fees from every person(s) availing any of the following from the municipal social welfare office of this municipality: 1. Family planning seminar fee P 300.00 2. Pre-marriage counseling fee (from La Trinidad) 500.00 3. Pre-marriage counseling (outside La Trinidad) 600.00 4. Solicitation permit fee (Fund raising Permit) 500.00 5. Certification fee 100.00 6. Social Case Study Report fee (Adoption/Guardianship) 3,000.00 7. Research and verification fee 200.00 SECTION 4Q.02. Time of Payment . The fee shall be paid to the Municipal Treasurer at the time the request, written or otherwise is made. ARTICLE 4R Sangguniang Bayan Fees SECTION 4R.01. Imposition of Fees . There shall be collected the following fees from every person(s) requesting or availing of any of the following: 1. Filing fee for administrative cases P 500.00 2. Accreditation fee 300.00 3. Certification fee for any documents 50.00 4. Fee for granting of Permit to Operate or Granting of Franchise for the following Special business activities: a. Slaughter House/market; b. Columbarium; c. Trading Post; d. Special markets; e. Tricycle Operations; f. Cockpit Arena; g. Multi-purpose areas; h. Transfer stations for garbage; and i. Others that may be identified by the Sangguniang Bayan. Fees for the granting of Permit or Franchise to operate Special Business Activities shall be subject to the approval by the Sangguniang Bayan. SECTION 4R.02. Time of Payment . The fee shall be paid to the Municipal Treasurer at the time the request, written or otherwise is made or upon the issuance of the appropriate legislative approval. TaDCEc CHAPTER V Economic Enterprises/Municipal Charges ARTICLE 5A Rentals of Personal and Real Properties Owned by the Municipality SECTION 5A.01. Imposition . The following rates of rental fees for the use of real and personal properties of this municipality shall be collected: Rate of Rental 1. Land Only (a) Located in commercial/industrial area P 35.00 /sq.m./day (b) Located in residential area 15.00 /sq.m./day (c) Lot with existing structures subject to approved MOA or contracts or negotiation but not less than P200.00/sq.m./month (d) Others (open space) subject to approved MOA, contracts or negotiation 2 Rentals of Properties Owned by the Municipality Road roller P 3,250.00 /day Bulldozer (D-4) 7,000.00 /day Bulldozer (D-6) 9,100.00 /day Pay loader 7,500.00 /day Backhoe 9,200.00 /day Grader 9,200.00 /day Dump Truck 4,600.00 /day Water Delivery Truck 5,350.00 /day Other equipment - Plastic chairs 1.50 /each/day - Parachutes 265.00 /unit/day 3. Municipal Gymnasium/Hall/Stage (Park) a. Municipal Hall 1) Daytime P 40.00 /hour 2) Nighttime 70.00 /hour b. Stage (Park) 1) Daytime 70.00 /hour 2) Nighttime 150.00 /hour c. Municipal Gymnasium 1) Daytime 400.00 /hour 2) Nighttime 550.00 /hour 3) Daytime or Night time with use of electronic scoring gadget plus 50.00 /hour 3A. Any exception from the payment of gymnasium/hall/stage (park) fees shall only be allowed after approval by the Sangguniang Bayan through a resolution passed for such purpose. SECTION 5A.02. Time of Payment. The fees imposed herein shall be paid to the Municipal Treasurer or his duly authorized representative, before the use or occupancy of the property. ARTICLE 5B Charges for Parking SECTION 5B.01. Imposition of Fee . There shall be collected fees for the use of municipal owned parking area or designated streets for pay parking in accordance with the following schedule: a. Parking areas Classification For First one (1) hour succeeding hour or fraction thereof Motorcycle P 5.00 5.00 Private Cars and Service Vehicles 15.00 10.00 Passenger Jeepneys 20.00 10.00 Cargo Trucks/Delivery Vans 30.00 10.00 Passenger Bus 50.00 10.00 b. La Trinidad Vegetable Trading Post Area Classification For the first one (1) hour succeeding hour or a fraction thereof (a) Jeep or its equivalent P 15.00 P 20.00 (b) Single tire 20.00 40.00 (c) Double tire 30.00 40.00 (d) 6 wheeler 40.00 55.00 (e) 8 wheeler 55.00 65.00 (f) 10 wheeler 65.00 80.00 (g) 18 wheeler 80.00 105.00 SECTION 5B.02. Time of Payment . The fees herein imposed shall be paid to the Municipal Treasurer or to his duly delegated representative upon parking thereat. ARTICLE 5C Municipal Owned Public Cemetery Charges SECTION 5C.01. Imposition of Fees . There shall be collected the following rental fees for a period of Five (5) years for the rental of Municipal Cemetery lots: Fee for Lease Period (a) Rental fee for each burial lot 2,000.00 (b) For every additional layer thereof 700.00 (c) For niches 700.00 SECTION 5C.02. Time of Payment . The fee shall be paid to the Municipal Treasurer upon application for a burial permit prior to the construction thereon of any structure whether permanent or temporary, or to the interment of the deceased. Thereafter, the fee shall be paid within twenty (20) days before the expiration of the lease period. cDEHIC The fee shall not be collected from a pauper's burial, upon recommendation of the Municipal Mayor. SECTION 5C.03. Administrative Provisions . (a) As used in this Article, Municipal Cemetery shall refer to the lot owned by this municipality. (b) A standard cemetery lot shall be three (3) meters long and one (1) meter wide or three (3) square meters. (c) Except in cases allowed under existing laws and regulations, no person may be buried or interred, permanently or temporarily, other than in properly designated cemeteries or burial grounds. (d) In addition to the burial permit, a certificate of death issued by the attending physician or Municipal Health Officer; or, if no medical officer is available, by the Municipal Mayor, Municipal Administrator, or any member of the Sangguniang Bayan shall be required. (e) Any construction of whatever kind or nature in the public cemetery whether for temporary or perpetual use, shall only be allowed after the approval of a permit issued by the Municipal Mayor, upon recommendation of the Municipal Health Officer. (f) In case a lessee intends to renew the lease after its termination, he must inform the Municipal Treasurer within thirty (30) days before the expiry date of the lease, and shall pay the corresponding fees therefore. (g) It shall be the duty of the Municipal Treasurer to prepare and submit to the Municipal Mayor a list of the leases that are to expire fifteen (15) days prior to the expiration date. The Municipal Treasurer shall send a reminder to the lessee of the expiration of his lease, two (2) weeks prior to the expiration date of the lease. The Municipal Treasurer shall keep a register in account of the cemetery, together with such additional information as may be required by the Sangguniang Bayan. ARTICLE 5D Market Fees and Charges SECTION 5D.01. Subdivision of Market Building . The public market shall be divided into sections with each section housing one class or group of allied goods, commodities, or merchandise, or as may be prescribed in the pertinent market ordinance(s). SECTION 5D.02. Imposition of Market Fees and Charges . There shall be collected the following market fees and charges: A. Rental charges on stalls, booths, and/or spaces within the market buildings/La Trinidad Vegetable Trading Post and other Economic Enterprise buildings of the municipality: 1) On stalls or booths constructed by the Municipal Government, per square meter or fraction thereof: Rate (a.1) 1993 Public Market Building 1st floor area P300.00 /sq.m/month 2nd floor area 300.00 /sq.m/month (a.2.) 2002 Public Market Building 1st floor area P300.00 /sq.m/month 2nd floor area 300.00 /sq.m/month 3rd floor area - Stalls/booths 280.00 /sq.m./month - Office space; Conference hall(s) subject to approved, MOA, or contract (a.3.) LTVTP Booth P300.00 /sq.m./month 2) Properties declared as Special Economic Enterprise areas subject to approved Memorandum of Agreement (MOA),contract, or negotiation but not less than P350.00/sq.m/month Provided, That stalls, booths, tiendas ,and/or spaces located in the best areas , e.g. ,corner spaces or those so designated by the Market Administrator/Supervisor, shall pay rental charges ten percent (10%) higher than the rates imposed herein; Provided further, that rental charges shall be paid within the first ten (10) days of each month. ISCDEA B. Market fees for the occupancy of market premises/La Trinidad Vegetable Trading Post (LTVTP) : Where occupancy is more or less permanent ,per square meter or fraction thereof: For the first two (2) hours For each succeeding hours or fraction thereof Bagsakan/bay P30.00 /sq.m 30.00 /sq.m C. On premises reserved for ambulant vendors, hawkers, and similar types of vendors: 50.00 /sq.m./day SECTION 5D.03. Payment of Fees . Unless otherwise provided herein, the market fee must be paid in advance before any person can sell, or offer to sell, any commodity or merchandise within the public market and its premises. SECTION 5D.04. Issuance of Cash Tickets to Transient Vendors; Prohibition on Transfer Thereof . Cash tickets shall be issued to the vendor buying the same and his name, date and signature of the Collector shall be written on the back thereof. The cash ticket shall pertain only to the person buying the same and shall be good only for the space or spaces of the market premises to which he is assigned and only while in the hands of the original purchaser. If a vendor disposes of his merchandise by wholesale to another vendor, the latter shall, purchase new tickets if he desires to sell the same merchandise even if this is to be done in the place occupied be the previous vendor. Cash tickets shall be provided with serial numbers by the Office of the Municipal Treasurer, which shall monitor the issuance of the cash tickets in collaboration. ARTICLE 5E Charges for the Use of Pay Toilets SECTION 5E.01. Imposition of Fee . Any person entering the comfort room inside the commercial center building and the kiosk building and/or any public toilet that may be hereinafter designated as pay toilet by the Sangguniang Bayan, the use of the same shall pay the following: 1. Urination P 5.00 2. Defecation 10.00 3. Tissue 1.00 4. Shower 25.00 The municipal government may opt to bid out the operation of the designated pay toilets under terms and conditions that will be set by the Sangguniang Bayan. SECTION 5E.02. Time of Payment . The fee herein prescribed shall be collected from every person before he/she is allowed to use the comforts mentioned in this article. CHAPTER VI Community Tax ARTICLE 6A Imposition of Community Tax There shall be imposed a community tax on persons, natural or juridical, residing in the municipality. SECTION 6A.01. Individuals Liable to Community Tax . Every inhabitant of the Philippines who is a resident of this municipality, eighteen (18) years of age or over who has been regularly employed on a wage or salary basis for at least thirty (30) consecutive working days during any calendar year, or who is engaged in business or corporation, 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 shall pay an annual community tax of Five (P5.00) Pesos and an annual additional tax of One Peso (P1.00) for every One Thousand Pesos (P1,000.00) of income regardless of whether from business, exercise of profession or from property which in no case shall exceed Five Thousand Pesos (P5,000.00). In the case of husband and wife, the additional tax herein imposed shall be based upon the total property owned by them and the total gross receipts or earnings derived by them. SECTION 6A.02. Juridical Persons Liable to Community Tax . Every corporation no matter how created or organized, whether domestic or resident foreign, engaged in or doing business in the Philippines whose principal office is located in this Municipality shall pay an annual Community Tax of Five Hundred Pesos (P500.00) and an additional tax, which in no case, shall exceed Ten Thousand Pesos (P10,000.00) in accordance with the following schedule: (a) For every Five Thousand (P5,000.00) Pesos worth of real property in the Philippines owned by it during the preceding year based on the valuation used in the payment of real property tax under existing laws, found in the assessment rolls of this municipality where the real property is situated Two Pesos (P2.00);and (b) For every Five Thousand (P5,000.00) Pesos of gross receipts or earnings derived by it from its business in the Philippines during the preceding year Two Pesos (P2.00). EDCTIa The dividends received by a corporation from another corporation shall, for the purpose of the additional tax, be considered as part of the gross receipts or earnings of said corporation. SECTION 6A.03. Exemptions . The following are exempted from the Community Tax: a. Diplomatic and consular representatives; and b. Transient visitors when their stay in the Philippines does not exceed three (3) months. SECTION 6A.04. Place of Payment . The Community Tax shall be paid in the Office of the Municipal Treasurer or to the deputized Barangay Treasurer. SECTION 6A.05. Time of Payment; Penalties for Delinquency . (a) The Community Tax shall accrue on the first (1st) day of January each year which shall paid not later than the last date of February of each year. (b) If a person reaches the age of eighteen (18) years or otherwise loses the benefit of exemption on or before the last day of June, he shall be liable for the community tax on the day he reaches such age or upon the day the exemption ends. However, if a person reaches the age of eighteen (18) years or loses the benefit of exemption on or before the last day of March, he shall have twenty (20) days to pay Community Tax without becoming delinquent. (c) Persons who come to reside in the Philippines or reach the age of eighteen (18) years on or after the first (1st) day of July of any year, or who cease to belong to an exempt class on or after the same date, shall not be subject to the Community Tax for that year. (d) Corporations established and organized on or before the last day of June shall be liable for the Community Tax for that year. But corporations established and organized on or before the last day of March shall have twenty (20) days within which to pay Community Tax without becoming delinquent. Corporations established and organized on or after the first day of July shall not be subject to the Community Tax for that year. (e) If the tax is not paid within the time prescribed above, there shall be added to the unpaid amount an interest of twenty-four (24%) percent per annum from the due date until it is paid. SECTION 6A.06. Community Tax Certificate . A Community Tax Certificate shall be issued to every person or corporation upon payment of the Community Tax. A Community Tax Certificate may also be issued to any person or corporation not subject to the Community Tax upon payment of One Peso (P1.00). SECTION 6A.07. 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 public funds, transacts any official business; or receives any salary or wage from any person or corporation, it shall be the duty of any person, officer or corporation with whom such transaction is made or business done or from whom any salary or wage is received to require such individual to exhibit the Community Tax Certificate. The presentation of Community Tax Certificate shall not be required in connection with the registration of a voter. (b) When through its authorized officers, any corporation subject to the Community Tax receives any license, certificate, or permit from any public authority, pays any tax or fee, receives money from public funds, or transacts other official business it shall be the duty of the public official with whom such transaction or business is made or done, to require such corporation to exhibit the Community Tax Certificate. (c) The Community Tax Certificate required in the two preceding paragraphs shall be the one issued for the current year, except for the period from January until the fifteenth (15) of April each year, in which case, the certificate issued for the preceding year shall suffice. SECTION 6A.08. Collection and Allocation of Proceeds of the Community Tax . (a) The Municipal Treasurer shall deputize the Barangay Treasurers, subject to existing laws and regulations, to collect the Community Tax payable by individual taxpayers in their respective jurisdictions; provided, however, that said Barangay Treasurer shall be bonded in accordance with existing laws. (b) One Hundred Percent (100%) of the proceeds of the Community Tax actually and directly collected by the Municipal Treasurer shall accrue entirely to the general fund of this Municipality. In cases, where the community tax were secured or requisitioned from the Provincial Treasurer, the Municipal Treasurer shall remit payments to the Provincial Treasurer. The proceeds of the Community Tax collected through the Barangay Treasurers shall be apportioned as follows: (1) Fifty (50%) percent shall accrue to the general fund of the Municipality; and (2) Fifty (50) percent shall accrue to the Barangay where the tax is collected. ADCIca CHAPTER VII General Administrative Provisions ARTICLE 7A Collection and Accounting of Municipal Taxes and Other Impositions SECTION 7A.01. Tax Period . Unless otherwise provided in this Ordinance, the tax period for all local taxes, fees, and charges imposed under this Ordinance shall be the calendar year. SECTION 7A.02. Accrual of Tax . Unless otherwise provided in this Ordinance, all taxes and charges imposed herein shall accrue on the first (1st) day of January of each year. However, new taxes, fees or charges in the rate of existing taxes, fees, or charges, shall accrue on the first (1st) day of the quarter next following the effectivity of the Ordinance imposing such new levies or taxes. SECTION 7A.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 7A.04. Surcharge for Late Payment . Failure to pay the tax described in this Article within the time required shall subject the taxpayer to a surcharge of ten percent (10%) of the original amount of tax due, such surcharge to be paid at the same time and in the same manner as the tax due. SECTION 7A.05. Interest on Unpaid Tax . In addition to the surcharge imposed herein, where the amount of any other revenue due to the municipality except voluntary contributions or donations, is not paid on the date fixed in the ordinance, or in the contract, expressed or implied, or upon the occurrence of the event which has given rise to its collection, there shall be collected as part of that amount an interest at the rate not to exceed two percent (2%) per month from the date it is due until it is paid, but in no case shall the total interest on the unpaid amount or a portion thereof exceed thirty-six (36) months. Where an extension of time for the payment of the tax has been granted and the amount is not paid in full prior to the expiration of the extension, the interest above-mentioned shall be collected on the unpaid amount from the date it becomes originally due until fully paid. SECTION 7A.06. Collection . Unless otherwise specified, all taxes, fees and charges due to this municipality shall be collected by the Municipal Treasurer or his duly authorized representatives. Unless otherwise specifically provided in this Ordinance or under existing laws and ordinances, the Municipal Treasurer is hereby authorized, subject to the approval of the Municipal Mayor, to promulgate rules and regulations for the proper and efficient administration and collection of taxes, fees and charges herein levied and imposed. SECTION 7A.07. Issuance of Receipts . It shall be the duty of the Municipal Treasurer or his authorized representative to issue the required official receipt to the person paying the tax, fee or charge wherein the date, amount, name of the person paying and the account for which it is paid, are shown. The Ordinance Number and the specific section thereof upon which collections are based shall invariably be indicated on the face of all official receipts acknowledging payment of taxes, fees, or charges. SECTION 7A.08. Record of Persons Paying Revenue . It shall be the duty of the Municipal Treasurer to keep a record, alphabetically arranged and open to public inspection during office hours, of the names of all persons paying municipal 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 7A.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 Municipality. SECTION 7A.10. Examination of Books of Accounts . The Municipal Treasurer shall, by himself or through any of his deputies duly authorized in writing, examine the books of accounts and other pertinent records of the business establishments doing business within the municipality, and subject to municipal taxes, to ascertain, assess and collect the true and correct amount of the tax due from the taxpayer concerned. Such examination shall be made during regular business hours once every year for every tax period, which shall be the year immediately preceding the examination. Any examination conducted pursuant to the provisions of this Section shall be certified to by the examining official and such certificate shall be made of record in the books of accounts of the taxpayer concerned. In case the examination herein authorized is to be made by a duly authorized deputy of the Municipal Treasurer, there shall be written authority issued to the former which shall specifically state the name, address and business of the taxpayer whose books of accounts and pertinent records are to be examined, the date and place of such examination, and the procedure to be followed in conducting the same. For this purpose, the records of the Revenue District Office of the Bureau of Internal Revenue shall be made available to the Municipal Treasurer, his deputy or duly authorized representative. The forms and the guidelines to be observed for the proper and effective implementation of this Section shall be those prescribed by the Department of Finance. ACTIHa SECTION 7A.11. Accrual to the General Fund of Fines, Costs, and Forfeitures . Unless otherwise provided by law or ordinance, fines, costs, forfeitures, and other pecuniary liabilities imposed by the court for violation of any municipal ordinance shall accrue to the General Fund of the municipality. ARTICLE 7B Civil Remedies for Collection of Revenues SECTION 7B.01. Local Government's Lien . Local taxes, fees, charges and other revenues herein provide constitute a lien, superior to all liens, charges or encumbrances in favor of any person, enforceable by appropriate administrative or judicial action, not only upon any property or rights therein which may be subject to lien but upon also property used in business, occupation, practice of profession or calling, or exercise of privilege with respect to which the lien is imposed. The lien may only be extinguished upon full payment of the delinquent local taxes, fees, and charges including related surcharges and interest. SECTION 7B.02. Civil Remedies . The civil remedies for the collection of local business taxes, fees, or charges, and related surcharges and interest resulting from delinquency shall be: (a) By administrative action through distraint of goods, chattels or effects, and other personal property of whatever character, including stocks and other securities, debts, credits, bank accounts, and interest in and rights to personal property, and to levy upon real property and interest in or rights to real property; and (b) By judicial action. Either of these remedies or all may be pursued concurrently or simultaneously at the discretion of the Municipal Treasurer. SECTION 7B.03. Distraint of Personal Property . The remedy by distraint shall proceed as follows: (a) Seizure. Upon failure of the person owing any local tax, fee or charge to pay the same at the time required, the Municipal Treasurer or his deputy may, upon written notice, seize or confiscate any personal property belonging to the person or any personal property subject to the lien, in sufficient quantity to satisfy the tax, fee or charge in question, together with any increment thereto incident to delinquency and the expenses of seizure. In such case, the Municipal Treasurer or his deputy shall issue a duly authenticated certificate based upon the records of this office showing the fact of delinquency and the amount of the tax, fee or charge and penalty due. Such certificate shall serve as sufficient warrant for the distraint of personal property aforementioned, subject to the taxpayer's right to claim exemption under the provisions of existing laws. Distrained personal property shall be sold at public auction in the manner herein provided for. (b) Accounting of Distrained Goods. The officer executing the distraint shall make or cause to be made an account of the goods, chattels or effects distrained, a copy of which signed by himself shall be left either with the owner or person from whose possession the goods, chattels, or effects are taken, or at the dwelling or place of business of that person and with someone of suitable age and discretion, to which list shall be added a statement of the sum demanded and a note of the time and place of sale. (c) Publication. The officer shall forthwith cause a notification to be exhibited in not less than three (3) conspicuous places in the territory of the local government units where the distraint is made; specifying the time and place of sale, and the articles distrained. The time of sale shall not be less than twenty (20) days after notice to the owner or possessor of the property as above specified and the publication or posting of the notice. One place for the posting of the notice shall be at the Office of the Municipal Mayor. (d) Release of Distrained Property Upon Payment Prior to Sale. If not any time prior to the consummation of the sale, all proper charges are paid to the officer conducting the same, the goods or effects distrained shall be restored to the owner. (e) Procedure of Sale. At the time and place fixed in the notice, the officer conducting the sale shall sell the goods or effects so distrained at public auction to the highest bidder for cash. Within five (5) days after the same, the Municipal Treasurer, shall make a report of the proceedings in writing to the Municipal Mayor. Should the property distrained be not disposed of within one hundred and twenty (120) days from the date of distraint, the same shall be considered as sold to the local government unit concerned for the amount of the assessment made thereon by the Committee on Appraisal and to the extent of the same amount, the tax delinquencies shall be canceled. Said Committee on Appraisal shall be composed of the Municipal Treasurer as Chairman, with a representative of the Commission on Audit and the Municipal Assessor as Members. (f) Disposition of Proceeds. The proceeds of the sale shall be applied to satisfy the tax including the surcharges, interest, and other penalties incident to delinquency, and the expenses of the distraint and sale. The balance over and above what is required to pay the entire claim shall be returned to the owner of the property sold. The expenses chargeable upon the seizure and sale shall embrace only the actual expenses of seizure and preservation of the property pending the sale, and no charge shall be imposed for the services of the local officer or his representative. Where the proceeds of the sale are insufficient to satisfy the claim, other property may, in like manner, be distrained until the full amount due, including all expenses, is collected. HCSAIa (g) Levy on Real Property. After the expiration of the time required to pay the delinquency tax, fee or charge, real property may be levied on before, simultaneously or after the distraint of personal property belonging to the delinquent taxpayer. To this end, the Municipal Treasurer, shall prepare a duly authenticated certificate showing the name of the taxpayer and the amount of the tax, fee or charge, and penalty due from him. Said certificate shall operate with the force of a legal execution throughout the Philippines. Levy shall be effected by writing upon said certificate of description of the property upon which levy is made. At the same time, written notice of the levy shall be mailed to or served upon the Assessor and Register of Deeds of the municipality 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 municipality, to his agent or the manager of the business in respect to which the liability arose, or if there be none, to the occupant of the property in question. In case the levy on real property is not issued before or simultaneously with the warrant of distraint on personal property, and the personal property of the taxpayer is not sufficient to satisfy his delinquency, the Municipal Treasurer, shall within thirty (30) days after execution of the distraint, proceed with the levy on the taxpayers 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 Bayan. (h) Penalty for Failure to Issue and Execute Warrant. Without prejudice to criminal prosecution under the Revised Penal Code and other applicable laws, the Municipal Treasurer, if he fails to issue or execute the warrant of distraint or levy after the expiration of the time prescribed, or if he is found guilty of abusing the exercise thereof by competent authority, shall be automatically be dismissed from the service after due notice and hearing. (i) Advertisement and Sale. Within thirty (30) days after levy, the Municipal Treasurer shall proceed to publicly advertise for sale or auction the property or a usable portion thereof as may be necessary to satisfy the claim and cost of sale; and such advertisement shall cover a period of at least thirty (30) days. It shall be effected by posting a notice at the main entrance of the city hall, and in a public and conspicuous place in the barangay where the real property is located, and by publication once a week for three (3) weeks in a newspaper of general circulation in the municipality. The advertisement shall contain the amount of taxes, fees or charges, and penalties due thereon, and the time and place of sale, the name of taxpayer against whom the taxes, fees or charges are levies, and a short description of the property to be sold. At any time before the date fixed for the sale, the taxpayer may stay the proceedings by paying the taxes, fees, charges, penalties and interests. If he fails to do so, the sale shall proceed and shall be held either at the main entrance of the municipal hall or on the property to be sold, or at any other place as determined by the Municipal Treasurer, conducting the sale and specified in the notice of sale. Within thirty (30) days after the sale, the Municipal Treasurer or his deputy shall make a report of the sale to the Sangguniang Bayan, and which shall form part of his records. After consultation with the Sanggunian, the Municipal Treasurer shall make and deliver to the purchaser a certificate of sale, showing proceedings of the sale, describing the property sold, stating the name of the purchaser and setting out the exact amount of all taxes, fees, charges and related surcharges, interests, or penalties: Provided, however, that any excess in the proceeds of the sale over the claim and cast of sales shall be turned over to the owner of the property. The Municipal Treasurer may, by a duly approved ordinance, advance an amount sufficient to defray the costs of collection by means of the remedies provided for in this Ordinance, including the preservation or transportation in case of personal property, and the advertisement and subsequent sale, in cases of personal and real property including improvements thereon. (j) Redemption of Property Sold. Within one (1) year from the date of sale, the delinquent taxpayer or his representative shall have the right to redeem the property upon payment to the Municipal Treasurer of the total amount of taxes, fees or charges, and related surcharges, interests or penalties from the date of delinquency to the date of sale, plus interest of not more than two percent (2%) per month on the purchase price from the date of purchase to the date of redemption. Such payment shall invalidate the certificate of sale issued to the purchaser and the owner shall be entitled to a certificate of redemption from the Municipal Treasurer or his representative. The Municipal Treasurer or his deputy upon surrender by the purchaser of the certificate of sale previously issued to him, shall forthwith return to the latter the entire purchase price paid by him plus the interest of not more than two 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. CaSAcH The owner, shall not, however, be deprived of the possession of said property and shall be entitled to the rentals and other income thereof until the expiration of the time allowed for its redemption. (k) Final Deed of Purchaser. In case the taxpayer fails to redeem the property as provided herein, the Municipal Treasurer shall execute a deed conveying to the purchaser so much of the property as has been sold, free from liens of any taxes, fees, charges, related surcharges, interests and penalties. The deed shall sufficiently recite all the proceedings upon which the validity of the sale depends. (l) Purchase of Property by the Municipality for Want of Bidder. In case there is no bidder for the real property advertised for sale as provided herein or if the highest bid is for an amount insufficient to pay the taxes, fees, or charges, related surcharges, interests, penalties and cost, the Municipal Treasurer shall purchase the property on behalf of the municipality to satisfy the claim and within two (2) days thereafter shall make a report to his proceedings which shall be reflected upon the records of his office. It shall be the duty of the Registrar of Deeds concerned upon registration with his office of any such declaration of forfeiture to transfer the title of the forfeited property to this municipality 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 Municipal Treasurer the full amount of the taxes, fees, charges and related surcharges, interests or penalties, and the costs of sale. If the property is not redeemed as provided herein, the ownership thereof shall be fully vested on the municipality. (m) Resale of Real Estate Take for Taxes, Fees or Charges. The Sangguniang Bayan may, by a duly approved ordinance, and upon notice of not less than twenty (20) days, sell and dispose of the real property acquired the preceding paragraph at public auction. The proceeds of the sale shall accrue to the general fund of this municipality. (n) Collection of Delinquent Taxes, Fees, Charges or Other Revenues through Judicial Action. The municipality 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 Municipal Treasurer within the period prescribed in Section 194 of the Republic Act No. 7160, as implemented under Article 284 of the Implementing Rules and Regulations (IRR). (o) Further Distraint or Levy. The remedies by distraint and levy may be repeated if necessary until the full amount due, including all expenses is collected. Personal Property Exempt from Distraint of Levy. The following property shall be exempt from distraint and the levy, attachment or execution thereof for delinquency in the payment of any local tax, fee or charge, including the related surcharge and interest: 1. Tools and the implements necessarily used by the delinquent taxpayer in the trade or employment; 2. One (1) horse, cow, carabao, or other beast of burden, such as the delinquent taxpayer may select, and necessarily used by him in his occupation; 3. His necessary clothing, and that of all his family; 4. Household furniture and utensils necessary for housekeeping and used for that purpose by the delinquent taxpayer, such as he may select, of a value not exceeding Ten Thousand Pesos (P10,000.00); 5. Provisions, including crops, actually provided for individual or family use sufficient for four (4) months; 6. The professional libraries of doctors, engineers, lawyers and judges; 7. One fishing boat and net, not exceeding the total value of Ten Thousand Pesos (P10,000.00),by the lawful use of which a fisherman earns his livelihood; and 8. Any material or article forming part of a house or improvement of any real property. ARTICLE 7C Taxpayer's Remedies SECTION 7C.01. Periods of Assessment and Collection . (a) Local taxes, fees, or charges shall be assessed within five (5) years from the date they became due. No action for the collection of such taxes, fees, or charges, whether administrative or judicial, shall be instituted after the expiration of such period: Provided, that taxes, fees, or charges which have accrued before the effectivity of the Local Government Code of 1991 may be assessed within a period of five (5) years from the date they became due. IaHDcT (b) In case of fraud or intent to evade the payment of taxes, fees, or charges, the same may be assessed within ten (10) years from discovery of the fraud or intent to evade payment. (c) Local taxes, fees, or charges may be collected within five (5) years from the date of assessment by administrative or judicial action. No such action shall be instituted after the expiration of said period: Provided, however, that taxes, fees and charges assessed before the effectivity of the Local Government Code of 1991 may be assessed within a period of three (3) years from the date of assessment. (d) The running of the periods of prescription provided in the preceding paragraphs shall be suspended for the time during which: 1. The treasurer is legally prevented from making the assessment of collection; 2. The taxpayer requests for a reinvestigation and executes a waiver in writing before expiration of the period within which to assess or collect; and 3. The taxpayer is out of the country or otherwise cannot be located. SECTION 7C.02. Protest of Assessment . When the Municipal Treasurer or his duly authorized representative finds that correct taxes, fees, or charges have not been paid, he shall issue a notice of assessment stating the nature of the tax, fee or charge, the amount of deficiency, the surcharges, interests and penalties. Within sixty (60) days from the receipt of the notice of assessment, the taxpayer may file a written protest with the Municipal Treasurer contesting the assessment; otherwise, the assessment shall become final and executory. The Municipal Treasurer shall decide the protest within sixty (60) days from the time of its filing. In cases where the protest is denied, the taxpayer shall have thirty (30) days from the receipt of denial or form the lapse of the sixty-day period prescribed herein within which to appeal with the court of competent jurisdiction otherwise the assessment becomes conclusive and unappealable. SECTION 7C.03. Claim for Refund of Tax Credit . No case or proceeding shall be maintained in any court for the recovery of any tax, fee, or charge erroneously or illegally collected until a written claim for refund or credit has been filed with the Municipal Treasurer. No case or proceeding shall be entertained in any court after the expiration of two (2) years from the date of payment of such tax, fee or charge, or from the date the taxpayer is entitled to a refund or credit. SECTION 7C.04. Legality of this Code . Any question on the constitutionality or legality of this Ordinance may be raised on appeal within thirty (30) days from the effectivity thereof to the Secretary of Justice who shall render a decision within sixty (60) days from the date of receipt of the appeal: Provided, however, that such appeal shall not have the effect of suspending effectivity of this Ordinance and the accrual and payment of the tax, fee or charge levied herein: Provided finally, that within thirty (30) days after the receipt of the decision or the lapse of the sixty-day period without the Secretary of Justice acting upon the appeal, the aggrieved party may file the appropriate proceedings with a court of competent jurisdiction. ARTICLE 7D Miscellaneous Provisions SECTION 7D.01. Power to Levy Other taxes, Fees or Charges . The municipality may exercise the power to levy taxes, fees or charges on any base or subject not otherwise specifically enumerated herein or taxed under the provisions of the National Internal Revenue Code, as amended, or other applicable laws: Provided, that the taxes, fees or charges shall not be unjust, excessive, oppressive, confiscatory or contradictory to declared national policy. Provided, further, that the ordinance levying such taxes, fees or charges shall not be enacted without any prior public hearing conducted for the purpose. SECTION 7D.02. Publication of the Revenue Code . Within ten (10) days after its approval, a certified copy of this Ordinance shall be published in full for three (3) consecutive days in a newspaper of local circulation. Provided, however, that in cases where there are no newspapers of local circulation, the same may be posted in at least two (2) conspicuous and publicly accessible places. SECTION 7D.03. Public Dissemination of this Code . Copies of this Revenue Code shall be furnished to the Municipal Treasurer for public dissemination. SECTION 7D.04. Authority to Adjust Rates . The Sangguniang Bayan shall have the sole authority to adjust tax rates as prescribed herein not oftener than once every five (5) years, but in no case shall such adjustment exceed ten percent (10%) of the rates fixed under this Code. CHAPTER VIII General Penal Provisions ARTICLE 8A Penalties for Violation of Tax Ordinance SECTION 8A.01. Any person or persons who violates any of the provisions of this Ordinance or the rules or regulations promulgated by authority of this Ordinance shall, upon conviction, be punished by a fine of not less than One Thousand Pesos (P1,000.00) nor more than Two Thousand Five Hundred Pesos (P2,500.00),or imprisonment of not less than one (1) month nor more than six (6) months, or both, at the discretion of the court. DEIHAa SECTION 8A.02. If the violation is committed by any juridical entity, the President, General Manager, or the individual entrusted for the administration thereof at the time of the commission of the violation shall be held responsible or liable therefor. SECTION 8A.03. 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. SECTION 8A.04. Provided that in no case shall the general penal provision apply in provisions/chapters/sections of the Ordinance providing for specific penal provision for its violation. CHAPTER IX Final Provisions SECTION 9.01. Separability Clause . If for any reason, any section or provision of this Ordinance shall be held to be unconstitutional or invalid by competent authority, such judgment or action shall not affect or impair the other sections or provisions thereof. SECTION 9.02. Applicability Clause . All other matters relating to the impositions in this Ordinance shall be governed by pertinent provisions of existing laws and other ordinances. SECTION 9.03. Repealing Clause . All ordinances, rules and regulations, or part thereof, in conflict with, or inconsistent with any provisions of this Ordinance are hereby repealed or modified accordingly. SECTION 9.04. Special Transitory Provisions . Pending enactment of a Separate Market Code, existing provisions on markets and slaughterhouse fees of this Code are retained and deemed to be in full force and effect. SECTION 9.05. Effectivity . This Ordinance shall take effect on January 2, 2018. UNANIMOUSLY APPROVED: I HEREBY CERTIFY to the correctness of the foregoing ordinance. (SGD.) TEDDY C. WALANG Secretary to the Sanggunian (SGD.) RODERICK C. AWINGAN Municipal Councilor (SGD.) NESTOR T. FONGWAN JR. Municipal Councilor (SGD.) HENRY M. KIPAS Municipal Councilor (SGD.) ESTRELLA B. ADEBAN Municipal Councilor (SGD.) HORACIO A. RAMOS JR. Municipal Councilor (SGD.) RENATO B. TERENG Municipal Councilor (SGD.) ARTHUR M. SHONTOGAN Municipal Councilor (SGD.) GUILLER A. GALWAN Municipal Councilor (SGD.) TEDDY M. QUINTOS Municipal Councilor ABC Representative (SGD.) MARCELO A. ABELA Municipal Councilor IP Representative ATTESTED: (SGD.) JOEY JOVENCIO L. MARRERO Municipal Vice Mayor I hereby approve this Ordinance. (SGD.) ROMEO K. SALDA Municipal Mayor