A Resolution Approving Provincial Tax Ordinance No. 1, S. 2015 "An Ordinance Enacting the Revised Provincial Tax Ordinance of the Province of Laguna"

August 17, 2015 Excerpts from the Minutes of the Regular Session of the Sangguniang Panlalawigan of Laguna at the Batasang Panlalawigan (Bulwagan Restituto L. Luna) on August 17, 2015. RESOLUTION NO. 209, S. 2015 LAGUNA PROVINCIAL TAX ORDINANCE NO. 001-15 A RESOLUTION APPROVING PROVINCIAL TAX ORDINANCE NO. 1, S. 2015 "AN ORDINANCE ENACTING THE REVISED PROVINCIAL TAX ORDINANCE OF THE PROVINCE OF LAGUNA" WHEREAS , Taxation is the lifeblood of every Local Government Unit subject to the limitation imposed by law; WHEREAS , the Provincial Tax Ordinance No. 1, s. 1992 was enacted decades ago and no longer appropriately applicable to the current needs of the Province of Laguna to sustain further innovative development plans, programs and projects in order to render more effective services to its constituents; WHEREAS , SEC. 129 of RA 7160 otherwise known as the Local Government Code of 1991 provides that Local Government Unit shall exercise its power to create and generate its own sources of revenue and to levy taxes, fees and charges subject to the provisions of the same code and such shall accrue exclusively to the Local Government Units. WHEREFORE , in view of the foregoing, and on motion of Hon. Carlo M. Almoro, duly seconded by Hon. Lorenzo B. Zuiga, Jr. Hon. Atty. Pursino C. Oruga and Hon. Juan M. Unico and by unanimous consent of all Board Members present there being a quorum: Be it ordained by the Sangguniang Panlalawigan of Laguna the: LAGUNA PROVINCIAL TAX ORDINANCE NO. 001-15 AN ORDINANCE ENACTING THE REVISED PROVINCIAL TAX ORDINANCE OF THE PROVINCE OF LAGUNA CHAPTER I Title and Scope of the Ordinance ARTICLE I Title SECTION 1.01. Title. This Ordinance shall be known as the Provincial Tax Ordinance of the Province of Laguna. ARTICLE II Scope SECTION 1.02. Scope . This Ordinance shall govern the levy, assessment and collection of all provincial taxes, fees, charges, and other impositions imposed within the territorial jurisdiction of the Province of Laguna. This Ordinance shall apply to and cover persons, properties, business, acts and other matters, herein after specified which are located, carried out or otherwise take place within the territorial jurisdiction of the Province of Laguna. ARTICLE III Definition of Terms and Rules of Construction SECTION 1.03. Definitions. When used in this Ordinance: (a) "Amusement" is a pleasurable diversion and entertainment. It is synonymous to relaxation, avocation, pastime, or fun. (b) "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. (c) "Boulders" are fragments of work which are retained in a 75 mm. (3 inches) US standard mesh. (d) "Business" means trade or commercial activity regularly engaged in as means of livelihood or with a view to profit. (e) "Capital investment" is the capital where the 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. (f) "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 depend on his profit not upon the labor he bestows upon his commodities but upon the skill and foresight with which he watches the market. (g) "Delivery Receipt" refers to receipt issued to permit holders by the Provincial Treasurer's Office countersigned by the Provincial Mining Regulatory Board (PMRB) Chairman and Provincial Treasurer. (h) "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. (i) "Franchise" is a right or privilege, affected with public interest which is conferred upon private persons or corporations, under such terms and conditions as the government and its political subdivisions may impose in the interest of public welfare, security, and safety. (j) "Gravel" refers to particles of rock passing 75mm sieve. (k) "Gross Sales or Receipts" include the total amount of money or its equivalent representing the contract price, compensation or service fee, including the amount charged or materials supplied with the services and deposits or advance payments actually or constructively received during the taxable quarter for the services performed or to be performed for another person excluding discounts if determinable at the time of sales, sales return, excise tax, and value-added tax (VAT). (l) "Levy" means an imposition or collection of an assessment, tax, or fine. (m) "Manufacturer" includes every person who, by physical or chemical process, alters the exterior texture or form or inner substance of any raw material or manufactured or partially manufactured product in such manner as to prepare it for special use or uses to which it could not have been put in its original condition, or who by any such process alters the quality of any such raw material or manufactured, or partially manufactured products so as to reduce it to marketable shape or prepare it for any of the use of the industry or who by any such process, combines any such raw material or manufactured or partially manufactured products with other materials or products of the same or of different kinds and in such manner that the finished products of such process or manufacture can be put to a special use or uses to which such raw materials or manufactures or partially manufactured products in their original condition could not have been put, and who in addition and such raw materials or manufactured or partially manufactured products, or combines tie came to produce such finished products for the purpose of their sale or distribution to others and not for his own use or consumption. (n) "Mineral resources" refer to any concentration of minerals of rocks with potential economic value. (o) "One Transport Permit" is a permit specifying the origin and quantity of non-processed mineral ores or minerals required for the transport of the same. (p) "Operator"' includes the owner, manager, administrative, or any other person who operates or is responsible for the operation of a business establishments or undertaking. (q) "Ordinary earth" refers to ordinary soil. (r) "Permittee" refers to permit holder. (s) "Persons" mean every natural or juridical being, susceptible of rights and obligations or of being their subject of legal relations. (t) "Profession" means a calling which requires the passing of an appropriate government board or bar examination, such as the practice of law, medicine, public accountancy, engineering, etc. CAIHTE (u) "Quarrying" means the process of extracting, removing and disposing quarry resources found on or underneath the surface of private or public land. (v) "Quarry materials" refer to either sand, gravel, boulders or earth materials. (w) "Quarry permit" means a document granted to qualified person for the extraction and utilization of quarry resources on public or private lands. (x) "Quarry resources" refer to any common rock or other mineral substances as the Director of Mines and Geo Sciences Bureau may declare to be quarry resources such as, but not limited to, andesite, basalt, conglomerate, coral sand, diatomaceous earth diorite, decorative stones, gabble, granite, limestone, marble, mast red burning clays for potteries and bricks, rhyolite, rock phosphate, sandstone, serpentine, shale, buff, volcanic cinders and volcanic glass. Provided, that such quarry resources do not contain metals or metallic constituents and/or valuable minerals in economically workable quantities. (y) "Real Property"' refer to land, building, machineries other structures, and other improvements as contemplated in Title II, Book II of the Local Government Code of 1991. (z) "Retail" means a sale where the purchaser buys the commodity for own consumption, irrespective of the quantity of the commodity sold. (zi) "Seizure Receipt" refers to a receipt issued by the PG-ENRO personnel upon the transporter/hauler of illegally sourced/extracted quarry materials. (zii) "Services" means 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. (ziii) "Tax" means an enforced contribution, usually monetary in form, levied by the law-making body on persons and property subject to its jurisdiction for the precise purpose of supporting governmental needs. (ziv) "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 transactions. SECTION 1.04. Rules of Construction. In construing the provisions of this Ordinance, the following rules of construction shall be observed unless inconsistent with the manifest intent of the provisions. (a) General Rule All words and phrases shall be construed and understood according to the common and approved usage of the language; but technical words and phrases and such other words in this Ordinance 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 Ordinance imparting the masculine gender shall extend to both a male and female. Every word imparting the plural number shall extend and be applied to one person or thing as well. (c) Reasonable Time In all cases where any act is required to be done within a reasonable time, the same shall be deemed to mean such time as may be necessary for the prompt performance of the act. (d) Computation of Time The time within which an act is to be done as provided in this Ordinance or in any rule or regulation issued pursuant to the provisions hereof, when expressed in days, shall be computed by excluding the first day and including the last day, except if the last day falls on to regular holiday in which case the same shall be excluded from the computation, and the day following shall be considered the last day. (e) References All references to Chapters and Sections, are to the Chapters and Sections in this Ordinance, 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 prevail as to all specific matters and questions involved therein. (g) Conflicting Provisions of Sections If the provisions of the different sections in the same Chapter conflict with each other, the provisions of the section which is last in point of sequence shall prevail. CHAPTER II Provincial Taxes ARTICLE I Real Property Taxation A. GENERAL PROVISIONS SECTION 2A.01. Scope . This article shall govern the administration, appraisal, assessment, levy and collection of real property tax. SECTION 2A.02. Fundamental Principles. The appraisal, assessment, levy and collection of real property tax shall be guided by the following fundamental principles: (a) Real property shall be appraised at its current and fair market value; (b) Real property shall be classified for assessment purposes on the basis of its actual use; (c) Real property shall be assessed on the basis of a uniform classification within each Local Government Unit (LGU); (d) The appraisal, assessment, levy and collection of real property tax shall not be let to any private person; and (e) The appraisal and assessment of real property shall be equitable. SECTION 2A.03. Definitions. When used in this Article, the term: a. Acquisition Cost (for newly acquired machinery not yet depreciated and appraised within the year of its purchase) refers to the actual cost of the machinery to its present owner plus the cost of the transportation, handling and installation at the present rate. b. Actual Use refers to the principal purpose for which the property is principally or predominantly utilized by the person in possession thereof. c. Ad Valorem Tax is a levy on real property determined on the basis of a fixed proportion of the value of the real property. d. Agricultural Land is land devoted principally to the planting of trees, raising of crops, livestock and poultry, dairying, slat making, inland fishing and similar aqua-cultural activities and other agricultural activities, and is not classifies as mineral, timber, residential, commercial or industrial land. e. Appraisal is the act or process of determining the value of property as of a specific date for a specific purpose. f. Assessment is the act or process of determining the value of property, or proportion thereof subject to tax, including the discovery, listing, classification, and appraisal of properties. g. Assessment Level is the percentage applied to the fair market value to determine the taxable value of the property. h. Assessed Value is the fair market value of the real property multiplied by the assessment level. It is synonymous to taxable value. i. Building refers to all kinds of structure more or less permanently attached to a piece of land, excluding those, which are merely superimposed on the soil. j. Commercial Land is a land devoted principally for the object of profit and is not classified as agricultural, industrial, mineral, timber, or residential land. k. Depreciated Value is the value remaining after deducting depreciation from the acquisition cost. l. Economic Life is the estimated period over which it is anticipated that a piece of machinery or equipment may be profitably utilized. m. Fair Market Value is the price at which a property may be sold by a seller who is not compelled to sell and bought by a buyer who is not compelled to buy. It also refers to the amount reflected in the prevailing schedule of fair market values. n. Improvement is a valuable addition made to a property or an amelioration in its condition, amounting to more than mere repair or replacement of parts involving capital expenditures and labor, which is intended to enhance its value, beauty or utility or to adapt it for new or further purposes. o. Industrial Land is land devoted principally to industrial activity as capital investment and is not classified as agricultural, commercial, timber, mineral, or residential land. p. Machinery embraces machines, equipment, mechanical contrivances, instruments, appliances, or apparatus, which may or may not be attached permanently or temporarily to the real property. It includes physical facilities for production, the installations and appurtenant service facilities, those which are mobile, self-powered or self-propelled, and those not permanently attached to the real property which are actually, directly, and exclusively used to meet the needs of the particular industry, business, or activity and which by their very nature and purpose are designed for, or necessary to its manufacturing, mining, logging, commercial, industrial, or agricultural purposes. Machinery which are of general purposes use including but not limited to office equipment, typewriters, telephone equipment, breakable or easily damaged containers (glass or cartons), microcomputers, facsimile machines, telex machines, cash dispensers, furniture and fixtures, freezers, refrigerators, display cases or racks, fruit juice or beverage automatic dispensing machines which are not directly and exclusively used to meet the needs of a particular industry, business or activity shall not be considered within the definition of machinery under this rule. Residential machinery shall include machines, equipment, appliances or apparatus permanently attached to residential land and improvements or those immovable by destination. q. Mineral Lands are lands in which minerals, metallic or non-metallic, exist in sufficient quantity or grade to justify the necessary expenditures to extract and utilize such materials. r. Municipal Assessor every reference to Municipal Assessor shall also include the Component City Assessor. s. Real Property refers only to lands, buildings and machineries intended by the owner of the land or building for an industry or works which may be carried on in a building or on a piece of land and which tend directly to meet the needs of the said industry or works and other improvements, and machineries intended by the owner to meet the needs of the said industry or works. t. Reassessment is the assigning of new assessed values to property particularly real estate, as the result of a general, partial, or individual reappraisal of the property. u. Remaining Economic Life is the period of time expressed in years from the date of appraisal to the date when the machinery becomes valueless. v. Remaining Value is the value corresponding to the remaining useful life of the machinery. w. Replacement or Reproduction Cost is the cost that would be incurred on the basis of current prices, in acquiring an equally desirable substitute property, or the cost of reproducing a new replica of the property on the basis of current prices with the same or closely similar materials. x. Residential Land is land principally devoted to habitation. y. Special Levy is a form of taxation based on the benefit principle. The land upon which it is imposed is supposed to have derived some special benefits in terms of higher values from the improvement introduced by the government. SECTION 2A.04. Administration of Real Property Tax . The Province of Laguna shall be primarily responsible for the proper, efficient and effective administration of the real property tax subject to the rules and regulations governing the classification, appraisal and assessment of real property issued by the Department of Finance. DETACa The Provincial Assessor shall exercise the authority to review and examine on continuing basis property, assessment and real property tax records to ensure the proper implementation of this Article and determine compliance with existing laws and regulations. B. APPRAISAL AND ASSESSMENT OF REAL PROPERTY SECTION 2B.01. Appraisal of Real Property. All real property, whether taxable or exempt, shall be appraised at the current and fair market value prevailing in the municipality where the property is situated. It shall be based on the rules and regulations promulgated by the Department of Finance for classification, appraisal, and assessment of real property. SECTION 2B.02. Declaration of Real Property by the Owner or Administrator. It shall be the duty of all persons, natural or juridical, owning or administering real property, including the improvements therein, within a city or municipality, or their duly authorized representative, to prepare, or cause to be prepared, and file with the Provincial Assessor, a sworn statement declaring the true value of their property, whether previously declared or undeclared, taxable or exempt, which shall be the current and fair market value of the property, as determined by the declarant. Such declaration shall contain a description of the property sufficient in detail to enable the Provincial Assessor or his duly authorized municipal assessor to identify the same for assessment purposes. The sworn declaration of real property herein referred to shall be filed with the Provincial Assessor or his duly authorized municipal assessor once every three (3) years during the period from January first (1st) to June thirtieth (30th) commencing on the calendar year 1992. For this purpose, the provincial/municipal assessor shall use the standard form known as Sworn Declaration of Property Values prescribed by the Department of Finance. The procedures in filing and safekeeping thereof shall be in accordance with the guidelines issued by the said Department. SECTION 2B.03. Duty of Person Acquiring Real Property or Making Improvement Thereon. The following are the duties of person or persons acquiring real property in this province or making improvement thereon: a. All persons, natural or juridical, or their duly authorized representatives, who acquire at anytime a parcel or parcels of land in this province shall file with the Provincial Assessor or his duly authorized municipal assessor, a sworn statement declaring the true value of subject property within sixty (60) days after the acquisition of such property as evidenced by a duly notarized final deed of conveyance executed between the contracting parties bearing proof of registration from the Registrar of Deeds of Laguna. The sixty-day period shall commence on the date of execution of the deed of conveyance. In the case of improvements thereon, within sixty (60) days upon completion or occupancy of the improvements, whichever comes earlier. b. In the case of houses, buildings, or other improvements acquired or newly constructed which will require building permits, property owners or their authorized representatives shall likewise file a sworn declaration of the true value of the subject house, building, or other improvement within sixty (60) days after: 1. The date of the duly notarized final deed of sale, contract, or other deed of conveyance covering the subject properly executed between the contracting parties. 2. The date of completion or occupancy of the newly constructed building, house, or improvements whichever comes earlier. 3. The date of completion or occupancy of any expansion, renovation, or additional structures or improvements made upon any existing building, house or other real property, whichever comes earlier. c. In the case of machinery, the sixty-day (60) period for filing the required sworn declaration of property values shall commence on the date of installation thereof as determined by the Provincial Assessor or his duly authorized municipal assessor, for this purpose, said assessor may secure certification of the building official or engineer or other appropriate official stationed in the province or municipality concerned. SECTION 2B.04. Declaration of Property by the Provincial Assessor . When any person, natural or juridical, by whom real property is required to be declared under Section 2B.02 of this Code refuses or fails for any reason to make such declaration within the time prescribed, the Provincial Assessor or his duly authorized municipal assessor shall himself declare the property in the name of the defaulting owner, if known, or against an unknown owner, as the case may be, and shall assess the property for taxation in accordance with the provisions of this Article. Declaration of real property by the provincial/municipal assessor shall be subject to the following rules: 1) The Provincial Assessor or his duly authorized municipal assessor shall declare all real property previously undeclared for taxation purposes. 2) In the case of real property discovered whose owner or owners are unknown, the provincial assessor or his duly authorized municipal assessor shall declare the same in the name of the "Unknown Owner" until such time that person, natural or juridical comes forth and files the sworn declaration of property values required herein. 3) No oath shall be required of any declaration made by the provincial/municipal assessor. SECTION 2B.05. Listing of Real Property in the Assessment Rolls . a) There shall be prepared and maintained by the Provincial Assessor or his duly authorized municipal assessor an assessment roll wherein shall be listed all real properties, whether taxable or exempt, located within the territorial jurisdiction of this province. Real property shall be listed, valued, and assessed in the name of the owner or administrator, or anyone having legal interest in the property. b) The undivided real property of a deceased person may be listed, valued and assessed in the name of the estate, or of the heirs and devisees without designating them individually; and undivided real property other than owned by a deceased may be listed, valued and assessed in the name of one or more co-owners; Provided; however. That such heir, devisee or co-owner shall be liable severally for all obligations imposed by this Code and for the payment of the real property tax with respect to the undivided property. c) The real property of a corporation, partnership or association shall be entered and assessed in the same manner as that of an individual. d) Real property owned by the Republic of the Philippines, its instrumentalities and political subdivisions, the beneficial use of which has been granted, for consideration or otherwise, to a taxable person, shall be listed, valued and assessed in the name of the possessor, grantee, or of the public entity if such property has been acquired or held for resale or lease. SECTION 2B.06. Proof of Exemption of Real Property from Taxation . Every person by or for whom real property is declared, who shall claim tax exemption for such property under Section 2D.02 hereof shall file with the Provincial Assessor or his duly authorized municipal assessor within thirty (30) days from the date of the declaration of real property sufficient documentary evidence in support of such claim including corporate charters, title of ownership, articles of incorporation, by-laws, contracts, affidavits, certifications and mortgage deeds, and other similar documents. If the required evidence is not submitted within the prescribed period, the property shall be listed as taxable in assessment roll. However, if the property shall be proven to be exempt, the same shall be dropped from the taxable assessment roll and transferred to the roll of exempt properties. SECTION 2B.07. Real Property Identification System . All declarations of real property made under the provisions of this Article shall be kept and filed under a uniform identification system to be established by the Provincial Assessor or his duly authorized municipal assessor. SECTION 2B.08. Utilization, Implementation and Installation of the Real Property Tax Administration System. All municipalities in the province shall use, implement and install the Real Property Tax Administration System ("RPTAS") for real property tax collection and application. For this purpose, all municipal assessors and treasurers shall on continuing basis provide the Provincial Assessor and Treasurer all real property tax assessment records, tax collection/payment records including arrearages and delinquencies, and shall after proper coordination make them readily accessible for any necessary information the system may require. In case of conflict between the RPTAS and the computerized systems of the municipalities, the former shall prevail unless otherwise reversed by the court of competent jurisdiction. SECTION 2B.09. Notification of Transfer of Real Property Ownership. (a) Any person, natural or juridical, who transfers real property ownership to another shall accordingly notify the Provincial Assessor or his duly authorized municipal assessor within sixty (60) days from the date of such transfer. (b) The notice of transfer shall include the mode of conveyance, description of the property alienated, the name and address of the transferee, attaching therewith certified true copies of the following documents: photocopy of the payment of capital gains tax from the BIR, photocopy of the Certificate Authorizing Registration (CAR), certificate of payment of transfer tax, tax clearance, and a duly certified true copy of the Transfer Certificate of Title of the land and all improvements thereon, if any. (c) In addition to the notice of transfer, the previous property owner shall likewise surrender to the Provincial Assessor or his duly authorized municipal assessor the tax declaration covering the subject property in order that the same may be cancelled from the assessment records of this province. If however, said previous owner still owns property other than the property alienated, he shall, within the prescribed sixty-day (60) period, file with the Provincial Assessor or his duly authorized municipal assessor, an amended sworn declaration of the true value of the property or properties he retains in accordance with the provisions of this Code. SECTION 2B.10. Duty of Registrar of Deeds to Appraise the Provincial Assessor of Real Property Listed in the Registry. (a) On or before the thirtieth (30th) of June of every year, the Registrar of Deeds shall prepare and submit to the Provincial Assessor the abstract of his Registry of Property which includes a brief but sufficient description of the real property entered therein, their present owners, and the dates of their most recent transfer or alienation accompanied by copies of corresponding deeds of sale, donation, or partition or other forms of alienation involving real properties in this province. (b) Before any document of transfer, alienation or encumbrance of real property may be registered, the Registrar of Deeds shall require the presentation of a tax clearance certificate issued by the provincial treasurer or the municipal treasurer of the municipality where the property is located to the effect that all current year and past years basic and additional special education fund, real property taxes and the tax on transfer of real property ownership, due on the subject property, have been paid in full including interests or penalties due thereon. Failure to provide such certificate shall be a valid cause for the Registrar of Deeds to refuse the registration of the document. In the absence of such tax clearance certificate, the registration is null and void. (c) The Registrar of Deeds and notaries public shall furnish the Provincial Assessor with copies of all contracts selling, transferring, or otherwise conveying leasing, or mortgaging real property in this province registered by, or acknowledged before them, within 30 days from the date of registration or acknowledgement. SECTION 2B.11 . Duty of Official Issuing Building Permit or Certificates of Registration of Machinery to Transmit Copy to Assessor . Any public official or employee who may now or hereafter be required by law or regulation to issue to any person a permit for the construction, addition, repair or renovation of a building, or permanent improvement on land or a certificate of registration for any machinery, including machines, mechanical contrivances, and apparatus attached or affixed on land or to another real property, shall transmit a copy of such permit or certificate within thirty (30) days from the date of its issuance to the Provincial Assessor. Where it is found to be more convenient or efficient, said official may, in lieu of individual copies of the said permits or certificates, furnish the Provincial Assessor with monthly summaries of issued permits or certificates within the first ten (10) days of the succeeding month. Any official referred to above, shall likewise furnish the Provincial Assessor with copies of the building floor plans and/or certificates of registration or installation of other machineries which may not be permanently or temporarily attached to land or another real property but falling under the definition of the term "machinery" as officially defined under Section 2A.03 of this Code. SECTION 2B.12. Duty of Geodetic Engineers to Furnish Copy of Plans to Provincial Assessor . It shall be the duty of all geodetic engineers, public or private to furnish free of charge to the Provincial Assessor a white or blue print copy of each of all approved original or subdivision plans or maps of surveys executed by them in this province within thirty (30) days from receipt of such plans from the Land Management Bureau, the Land Registration Authority, or the Housing and Land Use Regulatory Board as the case may be. aDSIHc SECTION 2B.13. Preparation of Schedule of Fair Market Values . Before any general revision of property assessment is made pursuant to the provisions of this Article, there shall be prepared a schedule of fair market values by the Provincial Assessor and his duly authorized municipal assessor for the different classes of real property situated in this province for enactment of separate ordinance by the Sangguniang Panlalawigan. The schedule of fair market values shall be published in three (3) consecutive weeks in any newspaper of general circulation or in the official website of the Provincial Government for thirty (30) days in this province or in the absence thereof, shall be posted in the provincial capitol and in two other conspicuous places therein. In the preparation of schedules of fair market values, the Provincial Assessor and his duly authorized municipal assessor shall be guided by the rules and regulations issued by the Department of Finance. SECTION 2B.14. Authority of the Provincial Assessor to Take Evidence. For the purpose of obtaining information on which to base the market value of any real property, the Provincial Assessor, or his duly authorized municipal assessor may summon the owners of the properties to be affected or persons having legal interest therein and witnesses, administer oaths and take deposition, concerning the property, its ownership, amount, nature and value. SECTION 2B.15. Amendment of Schedules of Fair Market Value. The Provincial Assessor may recommend to the Sangguniang Panlalawigan amendments to correct errors in valuation in the schedule of fair market values. The Sangguniang Panlalawigan shall, by ordinance, act upon the recommendation within ninety (90) days from receipt thereof. SECTION 2B.16. Classes of Real Property for Assessment Purposes. For purposes of assessment, real property shall be classified as residential, agricultural, commercial, industrial, mineral, timberland or special. SECTION 2B.17. Special Classes of Real Property. All lands, buildings and other improvements thereon actually directly, and exclusively used for hospitals, cultural, or scientific purposes, and those owned and used by local water districts, and government owned and controlled corporations rendering essential public services in the supply and distribution of water and/or generation and transmission of electric power shall be classified as special. SECTION 2B.18. Actual Use of Real Property as Basis for Assessment. Real property shall be classified, valued and assessed on the basis of its actual use regardless of where located, whoever owns it, and whoever uses it. SECTION 2B.19. Assessment Levels . The assessment levels to be applied to the fair market value of real properties to determine its assessed value for real estate taxation purposes hereby prescribed as follows: (a) ON LANDS: CLASS ASSESSMENT LEVEL Residential 15% Agricultural 35% Commercial 40% Industrial 40% Mineral 40% Timberland 15% (b) ON BUILDINGS AND OTHER STRUCTURES: (1) RESIDENTIAL Fair Market Value OVER NOT OVER ASSESSMENT LEVEL P P175,000.00 0% 175,000.00 300,000.00 10% 300,000.00 400,000.00 15% 400,000.00 500,000.00 20% 500,000.00 750,000.00 25% 750,000.00 1,000,000.00 30% 1,000,000.00 2,000,000.00 35% 2,000.000.00 5,000,000.00 40% 5,000,000.00 10,000,000.00 50% 10,000,000.00 - 60% (2) AGRICULTURAL Fair Market Value OVER NOT OVER ASSESSMENT LEVEL P P300,000.00 25% 300,000.00 500,000.00 30% 500,000.00 750,000.00 35% 750,000.00 1,000,000.00 40% 1,000,000.00 2,000,000.00 45% 2,000,000.00 - 50% (3) COMMERCIAL/INDUSTRIAL Fair Market Value OVER NOT OVER ASSESSMENT LEVEL P P300,000.00 30% 300,000.00 500,000.00 35% 500,000.00 750,000.00 40% 750,000.00 1,000,000.00 50% 1,000,000.00 2,000,000.00 60% 2,000,000.00 5,000,000.00 70% 5,000,000.00 10,000,000.00 75% 10,000,000.00 - 80% (4) TIMBERLAND Fair Market Value OVER NOT OVER ASSESSMENT LEVEL P P300,000.00 45% 300,000.00 500,000.00 50% 500,000.00 750,000.00 55% 750,000.00 1,000,000.00 60% 1,000,000.00 2,000,000.00 65% 2,000,000.00 5,000,000.00 70% (c) ON MACHINERIES: CLASS ASSESSMENT LEVEL Residential 50% Agricultural 40% Commercial 80% Industrial 80% (d) ON SPECIAL CLASSES: CLASS ASSESSMENT LEVEL Cultural 15% Scientific 15% Hospital 15% Local Water District 10% Government Owned or Controlled Corporations Engaged in the Supply and Distribution of Water and/or Generation and Transmission of Electric Power 10% a) Real property used for recreational purposes owned by sports or athletic clubs or such other recreational organization and are not operated primarily for profit shall be assessed at fifteen percent (15%) of their market value. b) Real property actually used for recreational purposes but which are operated primarily for profit or as commercial or business ventures, such as movie houses, bowling house, pool and billiard halls, swimming pools rented to customers and similar others, generally open to the public upon payment of entrance, admission and/or other fees and charges shall be classified as commercial and shall be assessed at thirty percent (30%) of their market values. ATICcS c) Assessment levels in paragraph (a) hereof shall be applied during the general revision of real property assessments to be undertaken every three (3) years. d) Pending the enactment of an ordinance adopting a schedule of fair market values and effectivity of the revised new assessment levels, the prevailing schedules of the market values and the levels currently used by the provincial/municipal assessor shall continue to be applied. SECTION 2B.20. General Revisions of Assessment and Property Classification. (a) The Provincial Assessor and his duly authorized municipal assessor shall undertake a general revision of real property assessment every three (3) years pursuant to R.A. No. 7160. (b) For this purpose, the Provincial Assessor and his duly authorized municipal assessor shall prepare the schedule of fair market values for the different kinds of classes of real property located in this province within one (1) year from the effectivity of this Code, in accordance with the rules and regulations issued by the Department of Finance. (c) The general revision of assessments and property classification shall commence upon the enactment of an ordinance by the Sangguniang Panlalawigan adopting the schedule of fair market values. Thereafter, the Provincial Assessor and his duly authorized municipal assessor shall undertake the general revision of real property assessment and property classification once every three (3) years. SECTION 2B.21. Valuation of Real Property . In cases where: (a) real property is declared and listed for taxation purposes for the first time; (b) there is an ongoing general revision of property classification and assessment; or (c) a request is made by the person in whose name the property is declared, the Provincial Assessor or his duly authorized municipal assessor shall, in accordance with the provision of this Chapter, make a classification, appraisal and assessment of real property listed and described in the declaration irrespective of any previous assessment or taxpayer's valuation thereon: Provided, however, that the assessment of real property shall not be increased oftener than once every three (3) years except in case of new improvement substantially increasing the value of said property or of any change in its actual use. SECTION 2B.22. Date of Effectivity of Assessment or Reassessment . All assessment or reassessment made after the first (1st) day of January of any year shall take effect on the first day of January of the succeeding year. Provided, however, that the reassessment of real property due to its partial or total destruction, or to a major change in its actual use, or to any great and sudden inflation or deflation or real property values, or to gross illegality of the assessment when made or to any other abnormal cause, shall be made within ninety (90) days from the date such cause or causes of occurred, and shall take effect at the beginning of the quarter next following the reassessment. SECTION 2B.23. Assessment of Property Subject to Back Taxes . Real property declared for the first time shall be assessed for taxes for the period during which it would have been liable but in no case for more than ten (10) years prior to the date of initial assessment: Provided, however, That such taxes shall be computed on the basis of the applicable schedule of values in force during the corresponding period. If such taxes are paid on or before the end of the quarter following the date of notice of assessment was received by the owner or his representative, no interest for delinquency shall be imposed thereon; otherwise, such taxes shall be subject to an interest at the rate of two percent (2%) per month or a fraction thereof from the date of receipt of the assessment until such taxes are fully paid. SECTION 2B.24. Notification of New or Revised Assessments. When real property is assessed for the first time or when an existing assessment is increased or decreased, the Provincial Assessor or his duly authorized municipal assessor shall, within thirty (30) days give written notice of such new or revised assessment to the person in whose name the property is declared. The notice may be delivered personally or by registered mail or through the assistance of the punong barangay to the last known address of the person to be served. ETHIDa SECTION 2B.25. Appraisal and Assessment of Machinery. a) The fair market value of brand-new machinery shall be the acquisition cost. In all other cases, the fair market value shall be determined by dividing the remaining economic life of the machinery by its estimated economic life and multiplied by the replacement or reproduction cost. b) If the machinery is imported, the acquisition cost includes freight, insurance, bank and other charges, brokerage, arrastre and handling, duties and taxes, plus cost of inland transportation, handling, and installation charges at the present site. The cost in foreign currency of imported machinery shall be converted to peso cost on the basis of foreign currency exchange rate as fixed by the Central Bank. SECTION 2B.26. Depreciation Allowance for Machinery . For purposes of assessment, a depreciation allowance shall be made for machinery at a rate not exceeding five percent (5%) of its original cost or its replacement or reproduction cost, as the case may be, for each year of use: Provided however, That the remaining value for all kinds of machinery shall be fixed at not less than twenty percent (20%) of such original, replacement, or reproduction cost for so long as the machinery is useful and operational. C. ASSESSMENT APPEALS SECTION 2C.01. Provincial Board of Assessment Appeals . Any owner or person having legal interest in the property who is not satisfied with the action of the Provincial Assessor or Municipal Assessor in the assessment of his property may, within sixty (60) days from the date of receipt of the written notice of assessment, appeal to the Board of Assessment Appeals of the Province by filing a petition under oath in the form prescribed for the purpose, together with copies of the tax declarations and such affidavits or documents submitted in support of the appeal. SECTION 2C.02. Organizations, Powers and Functions of the Local Board of Assessment Appeals. (a) The Provincial Board of Assessment Appeals shall be composed of the Registrar of Deeds as Chairman, the Provincial Prosecutors and Provincial Engineer as Members who shall serve in an Ex-Officio capacity without additional compensation. (b) The Chairman of the Board shall have the power to designate any employee of the Province to serve as secretary to the said board also without additional compensation. (c) The Chairman and Members of the Board of Assessment Appeals of the Province shall assume their respective position without need of further appointment or special designation immediately upon the effectivity of this Code. They shall take an oath or affirmation of office in the prescribed form shown hereunder: "I, ___________________, after having been appointed to the position of _______________________, in the Province of Laguna, and now assuming my position as ___________________ of the Board of Assessment Appeals of the province, hereby solemnly swear that I will faithfully discharge to the best of my ability the duties of this position and of all others that I am holding, or may hereafter hold, under the Republic of the Philippines, and that I will obey the laws and legal orders promulgated by the duly constituted authorities of the Republic of the Philippines; and that I will well and truly hear and determine all matters and issues between taxpayers and the Provincial or Municipal Assessor submitted for my decision, and that I impose this obligation upon myself voluntarily, without mental reservation or purpose of evasion. So help me God. ______________ Signature Subscribed and sworn to before me on this ____ day of ___ 20___ at _____________, Laguna, Philippines. _____________________ Signature of Officer Administering Oath (d) If the position of the Provincial Engineer is vacant, the District Engineer shall serve as member of the Board. In the absence of the Registrar of Deeds, or the Provincial Prosecutor, or the Provincial Engineer, or the District Engineer, the persons performing their duties, whether in an acting capacity or as a duly designated officer-in-charge, shall automatically become the chairman or member, respectively, of the said Board, as the case may be. SECTION 2C.03. Meetings and Expenses of the Provincial Board of Assessment Appeals. (a) The Board of Assessment Appeals of the Province shall meet once a month and as often as may be necessary for the prompt disposition of appealed cases. No member of the Board shall be entitled to per diems or traveling expenses for his attendance in Board meetings, except when conducting an ocular inspection in connection with a case under appeal. (b) All expenses of the Board shall be charge against the general fund of the province. The Sangguniang Panlalawigan shall appropriate the necessary funds to enable the Board to operate effectively. SECTION 2C.04. Action by the Provincial Board of Assessment Appeals. (a) The Board shall decide the appeal within one hundred twenty (120) days from the date of receipt of such appeal. The Board, after hearing shall render its decision based on substantial evidence or such relevant evidence on record as a reasonable mind might accept adequate to support the conclusion. (b) In the exercise of its appellate jurisdiction, the Board shall have the power to summon witnesses, administer oaths, conduct ocular inspection, take depositions, issue subpoena and subpoena duces tecum . The proceedings of the Board shall be conducted solely for the purpose of ascertaining the facts without necessarily adhering to technical rules applicable in judicial proceedings. (c) The Secretary of the Board shall furnish the owner of the property or the person having legal interest therein and in the Provincial Assessor with a copy of the decision of the Board. In case the Provincial Assessor concurs in the revision of the assessment, it shall be his duty to notify the owner of the property or the person having legal interest therein of such fact using the form prescribed for the purpose. The owner of the property or the person having legal interest therein or the Provincial Assessor who is not satisfied with the decision of said Board, appeal to the Central Board of Assessment Appeals as herein provided. The decision of the Central Board shall be final and executory. SECTION 2C.05. Effect of Appeal on the Payment of Real Property Tax. Appeals on assessments of real property made under the provisions of this Article shall, in no case, suspend the collection of the corresponding realty taxes on the property involved as assessed by the Provincial Assessor or his duly authorized municipal assessor, without prejudice to subsequent adjustment depending upon the final outcome of the appeal. D. IMPOSITION OF REAL PROPERTY TAX SECTION 2D.01. Imposition of Tax . There is hereby imposed an ad valorem tax of one (1%) percent of the assessed value of real property such as land, buildings, machinery and other improvements located in the Province of Laguna except as herein after specifically exempted. SECTION 2D.02. Exemptions from Real Property Tax . The following are exempted from payments of the real property tax: (a) Real property owned by the Republic of the Philippines or any of its political subdivisions, except when the beneficial use hereof has been granted, for consideration or otherwise, to a taxable person; (b) Charitable institutions, churches, parsonages or convents appurtenant, thereto, mosques, non-profit or religious cemeteries and all lands, buildings and improvements actually, directly and exclusively used for religious, charitable or educational purposes. (c) All machineries and equipments that are actually, directly and exclusively used by local water districts and government-owned or controlled corporations engaged in the supply and distribution of water and/or generations and transmission of electric power; (d) All real property owned by duly registered cooperatives as provided for under R.A. 6938; and (e) Machinery and equipment used for pollution control and environmental protection. Except as provided herein, any exemption from payment of real property tax previously granted to, or previously enjoyed by, all persons, whether natural or juridical, including all government-owned or controlled corporations are hereby withdrawn upon the effectivity of this Code. E. SPECIAL LEVIES ON REAL PROPERTY SECTION 2E.01. Additional Levy on Real Property Taxes for the Special Education Fund (SEF) . There is hereby levied an annual tax of one percent (1%) on the assessed value of property located in the province in addition to the basic real property tax. The proceeds thereof shall exclusively accrue to the Special Education Fund (SEF). SECTION 2E.02. Additional Ad Valorem on Idle Lands. In addition to the basic real property and additional tax for SEF, an annual tax is hereby imposed on idle lands within the Province at the rate of 1/2 of 1% of the assessed value of the property. SECTION 2E.03. Idle Lands Coverage . For the purposes of real property taxation, "idle lands" shall include: (a) Agricultural lands, more than one (1) hectare in area, suitable for cultivation, dairying, inland fishery, and other agricultural uses, one-half (1/2) if which remain uncultivated or unimproved by the owner of the property or person having legal interest therein. Agricultural lands planted to permanent or perennial crops with at least (50) trees to a hectare shall not be considered idle lands. Land actually used for grazing purposes shall likewise not be considered idle lands. (b) Land, other than agricultural located in a municipality, more than one thousand (1,000) square meters in areas one-half (1/2) of which remain unutilized or unimproved by the owner of the property or person having legal interest therein. Regardless of land area, this Sections shall likewise apply to residential lots in subdivisions duly approved by the proper authorities, the ownership of which has been transferred to individual owners, who shall be liable for the additional tax: Provided however, That individual lots of such subdivisions, the ownership of which has not been transferred to the buyer shall be considered as part of the subdivision, and shall be subject to the additional tax payable by subdivision owner or operator. SECTION 2E.04. Idle Lands Exempt from Tax. The Province may exempt from the additional levy being imposed in this Title on idle lands which by the reason of force majeure , civil disturbance, natural calamity or any cause or circumstance the owner or person having legal interest therein is physically or legally prevented from improving, utilizing, or cultivating the same. SECTION 2E.05. Listing of Idle Lands by the Provincial Assessor. The Provincial Assessor or his duly authorized municipal assessor shall make and keep an updated record of all idle lands located within their area of jurisdiction. For the purposes of collection, the Provincial Assessor or his duly authorized municipal assessor shall furnish a copy thereof to the Provincial Treasurer or Municipal Treasurer of the municipality where the property is located who shall notify, on the basis of such record, the owner of the property or person having legal interest therein of the imposition of the said additional tax. cSEDTC SECTION 2E.06. Special Levy by Local Government Units . The province may impose a special levy on land comprised within its territorial jurisdiction specially benefited by public works projects or improvements funded by the local government unit concerned: Provided, however, That the special levy shall not exceed sixty percent (60%) of the actual cost of such projects and improvements, including the costs of acquiring land and such other real property in connection therewith: provided, further, that the special levy shall not apply to lands exempt from basic real property tax and the remainder of the land portions of which have been donated to the local government unit concerned for the construction of such projects or improvements. SECTION 2E.07. Ordinance Imposing a Special Levy . A tax ordinance imposing a special levy shall describe with reasonable accuracy the nature, extent, and location of the public works projects or improvements to be undertaken, state the estimated cost thereof, specify the metes and bounds by monuments and lines and the number of annual installments for the payment of the special levy which in no case shall be less than five (5) nor more than ten (10) years. The Sangguniang Panlalawigan shall not be obliged, in the apportionment and computation of the special levy, to establish a uniform percentage of all lands subject to the payment of the tax for the entire district, but it may fix different rates for different parts or sections thereof, depending on whether such land is more or less benefited by the proposed work. SECTION 2E.08. Publication of Proposed Ordinance Imposing a Special Levy. Before the enactment of an ordinance imposing a special levy, the Sangguniang Panlalawigan shall conduct a public hearing thereon and notify in writing the owners of the real property to be affected or the persons having legal interest therein as to the date and place thereof and afford the latter the opportunity to express their positions or objections relative to the proposed ordinance. SECTION 2E.09. Fixing the Amount of Special Levy . The special levy authorized herein shall be apportioned, computed, and assessed according to the assessed valuation of the lands affected as shown by the books of the Provincial Assessor, or its current assessed value as fixed by the said assessor if the property does not appear on record of his books. Upon the effectivity of the ordinance imposing the special levy, the Provincial Assessor shall forthwith proceed to determine the annual amount of special levy assessed against each parcel of land comprised within the area especially benefited and shall send to each landowner a written notice thereof by mail, personal service or publication in appropriate cases. SECTION 2E.10. Taxpayer's Remedies against Special Levy . Any owner of real property affected by a special levy or any person having legal interest therein may upon receipt of the written notice of assessment of the special levy avail of the remedies provided for in this Code. F. COLLECTION OF REAL PROPERTY TAX SECTION 2F.01. Date of Accrual of Tax. The Real Property Tax for any year shall accrue on the first day of January and from that date it shall constitute a lien on the property which shall be superior to any other lien, or encumbrance of any kind whatsoever, and shall be extinguished only upon the payment of the delinquent tax. SECTION 2F.02. Collection of Real Property Tax. It shall be the responsibility of the Municipal Treasurer to collect the real property tax with interest thereon if not paid on time and, to enforce the collection thereof using provided for in Section 2F.12 of this Ordinance. Property owners, however, at their option or convenience, may pay their real property taxes to the Provincial Treasurer. SECTION 2F.03. Remittance from Municipal Treasurer. The municipal treasurer shall retain the shares of the municipality and the barangay/s concerned and turn over the portions of their collections of the taxes and penalties mentioned in the preceding Section hereof to the provincial government monthly within ten (10) days of every succeeding month. No portion of the collection may be transferred or diverted to the general fund or any other funds of the municipalities or used or expended for any purpose. Any person who fails or refuses to turn over the collections of the taxes and penalties mentioned in this Article within the period fixed herein, or who delays, obstructs, or prevents the same; or who orders, causes, or effects the transfer or diversion of the collections thereof of any portion thereof, shall be punished with a fine not exceeding ten thousand pesos or imprisonment not exceeding six years, or both, in the discretion of the court. If the offender is a government official or employee, he shall, in addition, be dismissed from the service with prejudice to reinstatement and with disqualification for election or appointment to any public office. SECTION 2F.04. Provincial Assessor to Furnish Provincial/Municipal Treasurer with Assessment Rolls. The Provincial Assessor or his duly authorized municipal assessor shall prepare and submit to the Provincial Treasurer and to the Municipal Treasurer of the municipality where the property is located, on or before the thirty first (31st) day of December each year, an assessment roll containing a list of all persons whose real properties have been newly assessed or reassessed and the value of such properties. SECTION 2F.05. Notice of Time for Collection of Tax. It shall be the duty of the Municipal Treasurer to post the notice of the dates when the tax may be paid without interest at a conspicuous and publicly accessible places at the municipal building. Said notice shall likewise be published in a newspaper of general circulation in the locality once a week for two (2) consecutive weeks. The basic Real Property Tax and additional SEF tax shall be due and collectible on or before the thirty-first day of March of each year. SECTION 2F.06. Payment of Real Property Tax in Installments . The owner of the real property or the person having legal interest therein may pay the basic real property tax and the additional tax for the SEF due thereon without interest in four (4) equal installments, the first installment to be due on, or before the thirty-first (31st) of March; the second installment, on or before the thirtieth (30th) of June; the third installment on or before the thirtieth (30th) of September; and the last installment, on or before the thirty-first (31st) of December. Payments of real property tax shall first be applied to prior years of delinquencies, interests and penalties, if any, and after said delinquencies are settled tax payments may be credited for the current period. SECTION 2F.07. Tax Discount for Advanced Payment. If the basic real property tax and the additional tax accruing to the SEF are paid on time or in advance in accordance with the prescribed schedule of payments as provided under Section 2F.06 installments, the taxpayer shall be granted a tax discount of ten percent (10%) for prompt payment. Provided, however, that the above discount shall only be granted to properties without any delinquency as of January 1st of the year that the discount is claimed. "Prompt payment" of taxes and fees refer to those collected after they have accrued but made on or before the end of the first quarter of the year concerned. SECTION 2F.08. Payment under Protest. In case of payments under protest, there shall be annotated on the tax receipts the words, "paid under protest." The protest in writing must be filed within thirty (30) days from payment of the tax to the Provincial Treasurer, who shall decide the protest within sixty (60) days from receipt, subject however, to the following conditions: (a) No protest shall be entertained unless the taxpayer first pays the tax. (b) The tax or a portion thereof paid under protest shall be held in trust by the Municipal Treasurer. However, fifty percent (50%) of the tax paid under protest shall be distributed in accordance with Section 2G.01 of this ordinance. (c) In the event the protest is finally decided in favor of the taxpayer the amount of a portion of the protested shall be refunded to the protestant, or applied as tax credit against his existing or future tax liability. (d) In event that the protest is denied, or upon the lapse of the sixty days period, the taxpayer may appeal to the Board of Assessment Appeals of the Province by filing a petition under oath in the form prescribed for the purposed, together with copies of documents submitted on support of the appeal. SECTION 2F.09. Repayment of Excessive Collections . When an assessment of the basic real property, or any other tax levied under this Ordinance, is found to be illegal or erroneous and the tax is accordingly reduced or adjusted, the taxpayer may file a written claim for refund or credit for taxes and interests with the Provincial Treasurer within two (2) years from the date the taxpayer is entitled to such reduction or adjustment. The provincial treasurer shall decide the claim for tax refund or credit within sixty (60) days from receipt thereof. In case the claim for tax refund or credit is denied, the taxpayer may avail of the remedies as provided in this Article. SECTION 2F.10. Notice of Delinquency in the Payment of the Real Property Tax. (a) When the real property tax or any other tax imposed under this ordinance becomes delinquent, the Provincial or Municipal Treasurer shall immediately cause a notice of delinquency to be posted at main entrance of provincial capitol/municipal hall in a publicly accessible and conspicuous place in each barangay of the municipality where the property is located, the notice of delinquency shall be published once a week for two (2) consecutive weeks, in a newspaper of general circulation in the province/municipality concerned. (b) The Notice of Delinquency shall specify the date upon which the tax became delinquent and shall state that personal property may be distrained to effect payment. It shall likewise state that any time before the distraint of personal property, payment of tax with surcharges, interest and penalties may be made in accordance with the next following section and unless the taxes, surcharges and penalties are paid before the expiration of the year for which the tax is due, except when the notice of assessment or a special levy is contested administratively or judicially, the delinquent real property will be sold at public auction and the title to the property will be vested in the purchaser, subject however, to the right of the delinquent owner of the property or any person having interest therein to redeem the property within one (1) year from the date of sale. SECTION 2F.11. Interest of Unpaid Real Property Tax. In case of failure to pay the basic real property tax or any other tax levied under this Ordinance upon the expiration of the periods provided for in Section 2F.06 hereof, or when due, as the case may be, the taxpayer shall be subjected to the payment of interest at the rate of two (2%) per month on the unpaid amount or a fraction thereof, until the delinquent tax shall have been fully paid, provide, however, that in no case shall the total interest on the unpaid tax or portion thereof exceed thirty-six (36) months. SECTION 2F.12. Remedies for the Collection of Real Property Taxes. The collection of the delinquent real property taxes or any other levied under this ordinance shall be enforced through any or all the remedies and procedural guidelines provided hereunder Sections 256 through 267 of the Local Government Code of 1991, as clarified under Articles 348 thru 359 of the Implementing Rules and Regulations. These remedies are cumulative, simultaneous and unconditional, that is, any or all of the remedies or combination thereof may be resorted to and the use or non-use of one remedy shall not be a bar against the institution of the others. Formal demand for the payments of the delinquent taxes and penalties need not be made before any of such remedies may be restored to; notice of delinquency as required in Section 2F.10 hereof shall be sufficient for the purpose. SDAaTC SECTION 2F.13. What Shall Prevent the Sale at Public Auction . The public auction of the real property with unpaid taxes, shall only be stopped upon full payment of the real property taxes including all interest and penalties therein, or upon the issuance by a court of competent jurisdiction of a temporary restraining order and/or permanent injunction against the Province, or by the acceptance by the taxpayer of a compromise to be offered by the Provincial Treasurer. SECTION 2F.14 . Acceptance of Offer of Compromise of Provincial Treasurer. The taxpayer may prevent the sale of his property in public auction by accepting the offer of compromise of the Provincial Treasurer, which shall be as follows, to wit: a) Payment of twenty-five percent (25%) of the total unpaid taxes including interest and penalties; b) Execution of a notarized promissory note promising to pay the balance of seventy-five percent (75%) in twelve (12) equal monthly installment payments, including all interest and penalties; and c) The issuance by the taxpayer of an Irrevocable Special Power of Attorney in favor of the Provincial Treasurer, authorizing him to sell his real property at public auction without need of notice to him, upon his non-payment of any of the installment payments provided in the Promissory Note. SECTION 2F.15. Local Government's Lien. The basic Real Property Tax and any other tax levied under this ordinance constitute a lien on the property subject to tax, superior to all liens, charges, or encumbrances in favor of any person irrespective of the owner or possessor thereof, enforceable by administrative or judicial action, and may only be extinguished upon payment of the tax and related interests and expenses. SECTION 2F.16. Levy on Real Property. After the expiration of the time required to pay the basic real property tax or any other tax levied under this Title, real property subject to such tax may be levied upon through the issuance of a warrant on or before, or simultaneously with, the institution of the civil action for the collection of the delinquent tax. The Provincial or city Treasurer, or a Treasurer of a Municipality, when issuing a warrant of levy shall prepare a duly authenticated certificate showing the name of the delinquent owner of the property or person having legal interest therein, the description of the property, the amount of tax due and the interest thereon. The warrant shall operate with the force of a legal execution throughout the province. The warrant shall be mailed to or served upon the delinquent owner of the real property or person having legal interest therein, or in case he is out of the country or cannot be located, to the administrator or occupant of the property. At the same time, written notice of the levy with the attached warrant shall be mailed to or served upon the assessor and the Registrar of Deeds of the province or municipality where the property is located, who shall annotate the levy on the tax declaration and certificate of title of the property, respectively. The levying officer shall submit a report on the levy to the sanggunian concerned within ten (10) days after receipt of the warranty by the owner of the property or person having legal interest therein. SECTION 2F.17. Penalty for Failure to Issue and Execute Warrant. Without prejudice to criminal prosecution under the Revised Penal Code and other applicable laws, the Provincial Treasurer who fails to issue or execute the warrant of distraint or levy after the expiration of the time prescribed, or who is found guilty of abusing the exercise thereof by competent authority shall automatically dismissed from the service after due noticed and the hearing. SECTION 2F.18. Advertisement and Sale. Within thirty (30) days after levy, the Provincial Treasurer shall proceed to publicly advertise for sale or auction the property or a usable portion hereof as may be necessary to satisfy the claim and cost of sale and such advertisement shall cover a period of at least thirty (30) days. It shall be effected by posting a notice at the main entrance of the municipal building or city hall, and in public and conspicuous place in the barangay where the real property is located, and by publication once a week for three (3) weeks in a newspaper of general circulation in the province, city or municipality where the property is located. The advertisement shall contain the amount of taxes, fees, or charges, and penalties due thereon, and the time and place of sale, the name of taxpayer against whom the taxes, fees, or charges are levied, and short description of the property to be sold. At any time before the date fixed for the sale, the taxpayer may stay the proceedings by paying the taxes, fees, charges, penalties and interests. If he fails to do so, the sale shall proceed and shall be held either at the main entrance of the provincial building or on the property to be sold, or at any other place as determined by the Provincial Treasurer conducting the sale and specified in the notice of sale. Within thirty (30) days after the sale, the Provincial Treasurer or his deputy shall make a report of the sale to the Sangguniang Panlalawigan, and which shall form part of his records. After consultation with the Sanggunian, the Provincial Treasurer shall make and deliver to the purchaser and setting out the exact amount of all taxes, fees, charges, and related surcharges, interest, or penalties. Provided, however, that any excess in the proceeds of the sale over the claim and cost of sales shall be turned over to the owner of the property. The Provincial Treasurer may, 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. SECTION 2F.19. Redemption of Property Sold. Within one (1) year from the date of sale, the delinquent taxpayer or his representative shall have the right to redeem the property upon payment to the Provincial Treasurer of the total amount of taxes, fees, or charges, 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 redemption. Such payment shall invalidate the certificate of sale issued to the purchaser and the owner shall be entitled to a certificate of redemption from the Provincial Treasurer of his deputy. The Provincial Treasurer or his deputy, upon surrender by the purchaser of the certificate of sale previously issued to him, shall forthwith return to the latter the entire purchase price paid by him plus the interest of not more than two percent (2%) per month herein provided for, the portion of the cost of sale and other legitimate expenses incurred by him, and said property thereafter shall be free from the lien of such taxes, fees or charges, related surcharges, interests, and penalties. The owner shall not, however, be deprived of the possession of said property and shall be entitled to the rentals and other income thereof until the expiration of the time allowed for its redemption. SECTION 2F.20. Final Deed to Purchaser. In case the taxpayer fails, to redeem the property as provided herein, the Provincial Treasurer shall execute a deed conveying to the purchaser so much of the property that has been sold, free from liens, of any taxes, fees, charges, related surcharges, interests, and penalties. The deed shall succinctly recite all the proceedings upon which the validity of the sale depends. SECTION 2F.21. Purchase of Property by the Province for Want of Bidder. In case there is no bidder for the real property advertised for sale as provided herein, or if the highest bid is for an amount insufficient to pay the taxes, fees, or charges, related surcharges, interests, penalties and costs, the Provincial Treasurer conducting the sale shall purchase the property in behalf of the Province of Laguna to satisfy the claim within two (2) days thereafter shall make a report, of his proceedings which shall be reflected upon the records of his office. It shall be the duty of the Registrar of Deeds concerned upon the registration with his office of any such declaration of forfeiture to transfer the title of the forfeited property to the Province of Laguna without the necessity of an order from a competent court. Within one (1) year from the date of such forfeiture, the taxpayer or any of his representative, may redeem the property by paying to the Provincial Treasurer the full amount of the taxes, fees, 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 Province of Laguna. SECTION 2F.22. Resale of Real Estate Taken for Taxes, Fees, or Charges. The Sangguniang Panlalawigan may, by duly approved ordinance, and upon notice of not less than twenty (20) days, sell and dispose of the real property acquired under the preceding paragraphs at public auction. The proceeds of the sale shall accrue to the general fund of the Province of Laguna. SECTION 2F.23. Further Distraint or Levy. Levy may be repeated if necessary until full amount due, including all expenses, is collected. SECTION 2F.24. Collection of Real Property Tax Through the Courts . The province may enforce the collection of the basic Real Property Tax or any other tax levied under this Article by civil action in any court of competent jurisdiction. The civil action shall be filed by the Provincial Treasurer within the period prescribed in Section 2F.26 of this Code. The delinquent basic Real Property Tax or any other tax levied under this Article shall constitute a lawful indebtedness of the taxpayer to the Provincial Government of Laguna. Collection of such indebtedness can be enforced through civil action in any court of competent jurisdiction, as follows: a) The Provincial Treasurer shall furnish the Provincial Attorney a certified statement of delinquency who within fifteen (15) days after the receipt, shall file the civil action in the name of the province in the proper court of competent jurisdiction. The jurisdiction of the court is determined by the amount sought to be recovered exclusive of interest and costs. b) In both cases, that is, where the claim is either cognizable by an inferior court or by the Regional Trial Court, the Provincial Treasurer shall furnish the Provincial Attorney the exact address of the defendant where he may be served with summons. SECTION 2F.25. Action Assailing Validity of Tax Sale. No court shall entertain any action assailing the validity of any sale at public auction of real property or rights therein under this Article until the taxpayer shall have deposited with the court the amount for which the real property was sold, together with interest of two percent (2%) per month from the date of sale to the time of the institution of the action. The amount deposited shall be paid to the purchaser at the auction sale if the deed is declared invalid but it shall be returned to the depositor if the auction fails. Neither shall any court declare a sale at public auction invalid by reason of irregularities or informalities in the proceedings unless the substantive rights of the delinquent owner of the real property or the person having legal interest therein have been impaired. SECTION 2F.26. Payments of Delinquent Taxes on Property Subject of Controversy. In any action involving the ownership or possession of, or succession to real property, the court may, motu proprio , or upon representation of the Provincial/Municipal Treasurer or his deputy, award such ownership, possession, or succession to any party to the action upon payment to the court of taxes with interest due on the property and all the other costs that may have accrued, subject to the final outcome of the action. SECTION 2F.27. Treasurer to Certify Delinquencies Remaining Uncollected. The Provincial/Municipal Treasurer or his deputy shall prepare a certified list of all Real Property Tax delinquencies which remained uncollected or unpaid for at least (1) year in his jurisdiction, and a statement of the reason or reasons for such non-collection or non-payment and shall submit the same to the Sanggunian on or before the thirty-first (31st) of December of the year immediately succeeding the year in which the delinquencies were incurred with a request for assistance in the enforcement of the remedies for collection provided therein. SECTION 2F.28. Periods within Which to Collect Real Property Taxes. The basic Real Property Tax and any other tax levied under this Ordinance shall be collected within five (5) years from the date they become due. No action for the collection of the tax whether administrative or judicial, shall be instituted after the expiration of such period. In case of fraud or intent to evade payment of the tax, such action may be instituted for the collection of the same within ten (10) years from the discovery of such fraud or intent to evade payment. The period of prescription within which to collect shall be suspended for the time during which: 1.) The local treasurer is legally prevented from collecting the tax; 2.) The owner of the property or the person having legal interest therein request for re-investigation and executes a waiver in writing before the expiration of the period within which to collect; and 3.) The owner of the property or the person having legal interest therein is out of the country or otherwise cannot be located. G. DISPOSITION OF PROCEEDS SECTION 2G.01. Distribution of Proceeds. The proceeds of the basic Real Property Tax, including interest thereon, and proceeds from the use, lease or disposition, sale or redemption of property acquired at a public auction, and the fifty percent (50%) of the tax paid under protest collected by the Provincial/Municipal Treasurer shall be distributed as follows: 1. Provincial Share Thirty five percent (35%) shall accrue to the General Fund. 2. Municipality Share Forty Percent (40%) to the general fund of the Municipality where the property is located. 3. Barangay Share Twenty five percent (25%) shall accrue to the barangay where the property is located. The share of each barangay shall be released directly to the Barangay Treasurer on a quarterly basis within (5) days after the end of each quarter without need of any further action, and shall be subject to any lien or hold-back for whatever purpose subject to such rules as may be prescribed by the Commission on Audit (COA) for the purpose. SECTION 2G.02. Application of Proceeds of the Additional One Percent (1%) SEF Tax shall be automatically released to the Local School Board (to be divided equally between the Provincial and Municipal Boards) provided, however, that the proceeds shall be allocated for the operation and maintenance of public schools, construction and repair of school building facilities and equipment, educational research, purchases of books and periodicals, and sports development as determined and approved by the board. SECTION 2G.03. Proceeds of the Tax on Idle Lands. The proceeds of the additional Real Property Tax on idle lands shall accrue to the general fund of the Province. SECTION 2G.04. Proceeds of the Special Levy . The proceeds of the special levy on lands benefited by public works, projects and other improvement shall accrue to the general fund of the province. (Optional) H. SPECIAL PROVISIONS SECTION 2H.01. General Assessment Revision; Expenses Incident Thereto. The Sangguniang Panlalawigan shall provide the necessary appropriations to defray the expenses incident to the general revision of Real Property Assessment. All expenses incident to a general revision of Real Property Assessments shall, by ordinance of the Sangguniang Panlalawigan, be apportioned between the province and the municipality on the basis of the taxable area of the municipality where the property is located. The barangays may be required by the Sangguniang Panlalawigan to share in the expenses to be incurred for the conduct of a general revision of real property assessments. SECTION 2H.02. Condonation or Reduction of Real Property Tax and Interests. In case of a general failure of crops or substantial decrease in the price of agricultural or agri-based products, or calamity in the province, the Sangguniang Panlalawigan, by ordinance passed prior to the first (1st) day of January of any year and upon the recommendation of the Provincial Disaster Coordinating Council, may condone or reduce, wholly or partially, the taxes and interest thereon for the succeeding year or years in the municipality affected by the calamity. SECTION 2H.03 . Duty of Registrar of Deeds and Notaries Public to Assist the Provincial Assessor. It shall be the duty of the Registrar of Deeds and notaries public to furnish the Provincial Assessor with copies of all contracts selling, transferring or otherwise conveying, leasing or mortgaging real property received by, or acknowledged before them. SECTION 2H.04. Duty of Insurance Companies to Furnish Information to Provincial Assessor. Insurance companies are hereby required to furnish the Provincial Assessor copies of any contract or policy insurance on buildings, structures, and improvements insured by them or such other documents which may be necessary for the proper assessment thereof. SECTION 2H.05. Fees in Court Actions. All courts actions, criminal or civil, instituted at the instance of the Provincial Treasurer or Provincial Assessor under the provisions of this Article shall be exempt from the payment of court and sheriff's fees. SECTION 2H.06. Fees in Registration of Papers or Documents on Sale of Delinquent Real Property. All certificates, documents and papers covering the sale of delinquent property to the province, if registered in the Registry of Property, shall be exempt from the documentary stamp tax and registration fees. SECTION 2H.07. Sale and Forfeiture Before Effectivity of this Revenue Code. Tax delinquencies incurred, and sales and forfeitures of delinquent real property effected before the effectivity of this Code shall be governed by the provisions of applicable laws then in force. I. GENERAL PENAL PROVISIONS SECTION 2I.01. Penalties for Violation of Tax Ordinance. Any person or persons who violates any of the provisions of this ordinance or the rules or regulations promulgated by authority of this Ordinance shall, upon conviction, be punished by a fine of not less than One Thousand Pesos (P1,000.00) nor more than Five Thousand Pesos (P5,000.00), imprisonments of not less than one (1) month nor more than six (6) months, or both, by the discretion of the court. If the violation is committed by any juridical entity, the President, General Manager or individual entrusted with the Administration thereof at the time of the Commission of the violation shall be held responsible or liable thereof. Punishment by a fine or imprisonment as herein provided for shall not relieve the offender from the payment of the tax, fee, or charge imposed under this Ordinance. ARTICLE II Tax on Transfer of Real Property Ownership SECTION 2.01. Tax on Transfer of Real Property Ownership . There is hereby imposed on the sale, donation, barter, or on any other mode of transferring ownership or title of real Property Tax at the rate of Fifty percent (50%) of one percent (1%) of the total consideration involved in the acquisition of the property is the fair market value in case the monetary consideration involved in the transfer is not substantial, whichever, is higher. The fair market value as used herein shall be that reflected in the prevailing schedule of fair market value enacted by the Sangguniang Panlalawigan. SECTION 2.02. Exemption . The sale, transfer or other disposition of real property pursuant to RA 6657 shall be exempt from this tax. SECTION 2.03. Duty to Pay the Tax and Time of Payment. It shall be the duty of the seller, donor, transferor, executor or administrator to pay the Provincial Treasurer the tax herein imposed within sixty (60) days from the date of execution of the deed or from the date of the property owner's death. SECTION 2.04. Administrative Provisions. (a) The Registrar of Deeds of the Province shall, before registering any deed, require the presentation of the evidence of payment of this tax. (b) The Provincial Assessor shall likewise make the same requirement before cancelling an old tax declaration and issuing a new one. (c) Notaries Public shall furnish the Provincial Treasurer with a copy of any deed transferring ownership or title to any real property within thirty (30) days from the date of notarization. ARTICLE III Tax on Business of Printing and Publication SECTION 2.05. Tax on Business of Printing and Publication. There is hereby imposed a tax on the business of persons engaged in the printing and/or publication of books, cards, posters, leaflets, handbills, certificates, receipts, pamphlets, and others of similar nature, at the rate of fifty percent (50%) of one percent (1%) of the gross annual receipts for the preceding calendar year. SECTION 2.06. Tax on Newly Started Business. In the case of a newly started business the tax shall be one-twentieth (1/20) of one percent (1%) of the capital investment. In the succeeding calendar year, regardless of when the business started to operate, the tax shall be based on the gross receipts for the preceding calendar year, or any fraction thereof, as provided herein. SECTION 2.07. Exemption . The receipts from the printing and/or publishing of books or other reading materials prescribed by the Department of Education, Culture and Sports as school texts or references shall be exempt from the tax herein imposed. SDHTEC SECTION 2.08. Time of Payment. The tax imposed in this article shall be due and payable in quarterly installment to the Provincial Treasurer, within the first twenty (20) days following each quarter. SECTION 2.09. Administrative Provision. No permit shall be issued to a person engaged in the business of printing or publication unless he presents certification from the authorized representative of the Governor that all safety regulations in connection with the installation of the printing machines have been complied with. ARTICLE IV Franchise Tax SECTION 2.10. Franchise Tax . There is hereby imposed a tax on business enjoying a franchise, at a rate of fifty percent (55%) n of one percent (1%) of the gross annual receipts, which shall include both each sales and sales on account realized during the preceding calendar year within this province, excluding the territorial limits on any city located in the province. SECTION 2.11. Tax on Newly Started Business. In the case of a newly started business, the tax shall be one-twentieth (1/20) of one percent (1%) of the capital investment. In the succeeding calendar year, regardless of when the business started to operate, the tax shall be based on the gross receipts for the preceding calendar year, or any fraction thereof as provided herein. SECTION 2.12. Exemptions. (a) This tax shall not imposed on business as enjoying franchise operating within the territorial jurisdictions of (any highly urbanized or component city located within the province). (b) The term businesses enjoying franchise shall not include holders of certificates of public convenience for the operation of public vehicles for reason that such certificates are not considered as franchises. SECTION 2.13. Time of Payment. The tax imposed in this article shall be payable to the Provincial Treasurer, within the first twenty (20) days of January following the end of the preceding calendar year. In the case of a newly started business, the owner or operator of the business shall pay the corresponding tax prescribed in Section 2.11 before the business starts to operate. ARTICLE V Tax on Sand, Gravel and Other Quarry Resources SECTION 2.14. Tax on Sand, Gravel and Other Quarry Resources. There is hereby imposed a tax of ten percent (10%) of the fair market value in this province per cubic meter of ordinary stones, sand, gravel, earth, and other quarry resources, such as but not limited to marble, granite, volcanic cinders, basalt, tuff and rock phosphate, extracted from the public lands or from the beds of seas, lakes, rivers, streams, creeks, and other public waters within the territorial jurisdiction of the Province of Laguna. SECTION 2.15. Determination of Fair Market Value. For purposes of establishing the fair market value per cubic meter of sand, gravel and other quarry resources on an annual basis, a committee is hereby created composed of: Provincial Treasurer Chairman Provincial Engineer Member Provincial Planning Development Coordinator Member Provincial Assessor Member In establishing the fair market value per cubic meters of sand, gravel and other quarry resources, the committee should take into consideration the prevailing market prices of sand, gravel and other quarry resources at the point of extraction, the cost of extraction, and the prevailing fair market value of the same materials in the cities, municipalities, and provinces adjacent to this province. SECTION 2.16. The Prevailing Fees of Market Values of Quarry Resources are as follows: Kind of Quarry Resources Prevailing Fair Market Values 1. Sand P200.00/cu.m. a. river sand b. washed sand 2. Boulders/Ordinary Stones P200.00/cu.m. 3. Gravel P240.00/cu.m. 4. Selected Borrow (banda y panda) P120.00/cu.m. 5. Volcanic Cinder (Black and Red) P140.00/cu.m. 6. Top Soil/Filling Materials P80.00/cu.m. SECTION 2.17. Exemptions . Any government agency which has been granted a gratuitous permit to extract the above-mentioned materials for the purpose of governmental projects within the Province of Laguna shall be exempt from the payment of the tax herein prescribed. SECTION 2.18. Time and Place of Payment. The tax shall be due and payable in advance to the Provincial Treasurer or his duly authorized representative, or to the Municipal Treasurer of the place where the materials are to be extracted upon issuance of the Governor's permit, before the materials are extracted. SECTION 2.19. Permit to Extract Quarry Resources. The permit to extract sand, gravel and other quarry resources by small-scale quarry operators (5 hectares and below) shall be issued exclusively by the Provincial Governor. A duly accomplished permit application form should be filed together with the required documents to the Provincial Environment and Natural Resources Office and the following fees paid to the Provincial Treasurer's Office, to wit: a) Application for Approved Industrial Sand & Gravel and other Mining Permits under MGB jurisdiction. 1) Filing/Renewal Fee P10,000.00/application 2) Registration Fee P5,000.00/permit b) Application for Small Scale Mining Permit Filing/Renewal Fee P2,000.00/application Registration Fee P5,000.00/permit c) Registration/Miscellaneous Documents & Related Service All other instruments affecting P1,000.00/instrument Mining rights Letter request for certification P50.00/certification Request for certified P40.00/document plus Xerox copy P5.00/page d) Verification/evaluation of applied or Provided mining contract/permit area that the minimum charge is P6,000.00 P2,000.00/man/day SECTION 2.20. Collection and Sharing of Proceeds. The taxes collected by the Municipal Treasurer under this Article shall be remitted by him to the Provincial Treasurer within fifteen (15) days from receipt of said fees. The proceeds of the tax on sand, gravel, and other quarry resources shall be distributed as follows: (1) Province Thirty Percent (30%) (2) Component City or Municipality where the sand, gravel, and other quarry resources are extracted Thirty percent (30%) (3) Barangay where the sand, and other quarry resources are extracted Forty percent (40%) SECTION 2.21. Administrative Provisions. (a) The permit to extract sand, gravel and other quarry resources shall be issued exclusively by the Provincial Governor. Failure to carry delivery receipt issued by Office of the Provincial Treasurer shall constitute a fine of One Hundred Pesos (Php100.00) for every cubic meter of the mineral being transported. SECTION 2.22. Illegal Transport of Quarry Materials . The following prohibited acts are deemed illegal transport. a. Absence or failure to carry Delivery Receipt (DR) countersigned by the Provincial Mining Regulatory Board (PMRB) Chairman, Provincial Treasurer and PG-ENRO or their duly authorized representative while transporting sand, gravel, boulders and other quarry materials. b. Absence or failure to carry One Transport Permit (OTP) while transporting non-processed mineral ores. c. Use of expired or outdated DR or OTP. d. Use of DR more than one. e. Failure to issue DR, issuing fraudulent DR or use fraudulent DR or OTP. SECTION 2.23. Illegal Extraction of Quarry Materials. The following shall be deemed illegal extraction. a. Extraction or removal or sale of quarry materials outside the permitted area. b. Extraction or removal of quarry materials in excess of allowable quantity specified in the permit. c. Extraction or removal of sand, gravel, boulders or other loose and unconsolidated materials from its source without a permit duly issued. d. All activities in Item a, b, c shall be furnished/disseminated to the Barangay Chairman of different municipalities and cities of Laguna. SECTION 2.24. Fines and Penalties for Sections 2.22 and 2.23. First Offense A fine of Five Thousand Pesos (Php5,000.00) per violation shall be imposed upon the offender. Second Offense A fine of Five Thousand Pesos (Php5,000) per violation shall be imposed upon the offender without prejudice to the confiscation or forfeiture of conveyance, implements and quarry materials. Third Offense A fine of Five Thousand Pesos (Php5,000) per violation upon the offender without prejudice to the confiscation or forfeiture of conveyance, its implements and quarry materials and filing of appropriate case in court. In any event that the quarry permittee, or its contractor or sub-contractor shall commit violation of any of the prohibited acts enumerated in the preceding two sections, aside from imposing fines and penalties upon them, a cease and desist order shall be issued by the Governor. Likewise, the same shall rehabilitate the area without prejudice to filing of appropriate case in court. SECTION 2.25. Implementation. The Provincial Environment and Natural Resources Office (PG-ENRO) together with the Provincial Treasurer's Office and all LGUs of different municipalities and cities concerned shall ensure strict compliance hereof. As such checkpoint shall be established in the strategic areas in the province. Periodic stay in the quarry sales office shall likewise be conducted to monitor transport of quarry materials. Prior payment of fines and penalties to the Provincial Treasurer's Office, seizure receipt shall be issued by the PG-ENRO to the offender. ARTICLE VI Professional Tax SECTION 2.26. Imposition. There is hereby imposed an annual professional tax on each person engaged in the exercise or practice of his profession requiring government examination, as follows: THREE HUNDRED PESOS: 1. Lawyers 2. Medical Practitioners 3. Architects 4. Certified Public Accountants 5. Civil Engineers 6. Electrical Engineers 7. Chemical Engineers 8. Mechanical Engineers 9. Sanitary Engineers 10. Mining Engineers 11. Pharmacists 12. Medical Technologists 13. Marine Surveyors 14. Registered Master Plumbers 15. Registered Electrician 16. Veterinarians 17. Dentists 18. Optometrists 19. Opticians 20. Licensed Ship Masters 21. Marine Chief Engineers 22. Mechanical Plant Engineers, Junior Mechanical Engineers and Certified Plant Mechanics 23. Agricultural Engineers 24. Geodetic Engineers 25. Electronics and Communication Engineers 26. Chief Motor Engineers 27. Master Mariners 28. Naval Architects 29. Sugar Technologists 30. Real Estate Brokers 31. Land Surveyors or Geodetic Engineers 32. Marine Second Engineers 33. Registered Nurse 34. Dietitians 35. Midwives 36. Chemists 37. Associate and Assistant Electrical Engineer 38. Marine Officers 39. Therapists 40. Other professions requiring government examination SECTION 2.27. Exemption . Professionals exclusively employed in the government shall be exempt from the payment of this tax. SECTION 2.28. Time of Payment . The professional tax shall be payable annually, on or before the Thirty-First (31st) day of January of each year to the Provincial Treasurer (or to the Municipal Treasurer.) Any person first beginning to practice a profession after the month of January must, however, pay the full tax before engaging therein. A line of profession does not become exempt even if conducted with some other profession for which the tax. SECTION 2.29. Place of Payment. Every person legally authorized to practice his profession in this province shall pay to the Provincial Treasurer (or to the Municipal Treasurer of the Municipality where he maintains his principal office). A person who paid the professional tax in this province shall be entitled to practice his profession in any part of the Philippines without being subjected to any other national or local tax, likewise, or fee for the practice of such profession. SECTION 2.30. Collection of Proceeds. The Provincial Treasurer (or municipal treasurer) shall collect the tax herein imposed. The Municipal Treasurer shall remit the proceeds of the tax to the Provincial Treasurer within ten days (10) following the end of the month of collection. SECTION 2.31. Administrative Provisions. (a) The Provincial Treasurer (or municipal treasurer) before accepting payment of the tax, shall require the presentation of the valid Professional Licenses issued by the Professional Regulations Commission and latest professional tax receipt. (b) Any individual or corporation employing a person subject to the professional tax shall require the payment of that person of the tax on his profession before employment and annually thereafter. (c) Any person subject to the professional tax shall write in deeds, receipts, prescriptions, reports, books of account, plans and designs, surveys and maps, as the case may be, the number of the official receipt issued to him. (d) For the purpose of collecting the tax, the Provincial Treasurer or his duly authorized representative shall require from such professional his current annual registration cards issued by a competent authority before accepting payment of their professional tax for the current year. (e) Professionals exclusively employed in the government shall be exempt from the payment of this tax. ARTICLE VII Amusement Tax SECTION 2.32. Amusement Tax. "There is hereby imposed an amusement tax from the proprietors, lessees or operators of theaters, cinemas, concert hall, circuses, boxing stadia, cockpits, resorts or swimming pools including private pools charging fees from the public, and other places of amusement at the rate of ten (10%) percent of the receipts from admission fees." SECTION 2.33. Manner of Computation of Tax. In the case of the theaters or cinemas, the tax shall first be deducted and withheld by the proprietors, lessees, or operators and pay to the Provincial Treasurer or his authorized representative before the gross receipts are divided between said proprietors, lessees, or operators and the distributors of the cinematographic films. In the case of the itinerant operators of similar modes of amusement, the tax herein prescribed shall be paid immediately after the last full performance of the day, if the same takes place within office hours, or the day next following the business day. SECTION 2.34. Exemption. The holding of operas, concerts, dramas, recitals, painting and art exhibitions, flower shows, musical programs, literary and oratorical presentations, except pop, rock or similar concerts shall be exempted from the payment if the tax herein imposed. HESIcT SECTION 2.35. Time and Place of Payment. The amusement tax on admission herein imposed shall be due and payable by the proprietor, lessee or operator concerned, within the first twenty (20) days of the month next following that for which they are due to the Provincial Treasurer before the gross receipts are divided between the proprietors, lessees, or operators, and the distributors of the cinematographic films. In the case of itinerant operators of similar modes of amusement, the tax herein, prescribed shall be paid immediately after the last full show or performance. SECTION 2.36. Sharing of Proceeds. The proceeds from the amusement tax shall be shared equally by the province and municipality where such amusement places are located. SECTION 2.37. Surcharges, Interests, and Penalties for Failure to File Return or Filing of Fraudulent Return. Failure to file a return or filing a fraudulent shall subject the taxpayer to a surcharge of twenty-five percent (25%) of the original amount of fee and/or tax due, such surcharge to be paid at the same time and in the same manner as the original fee and/or tax due, without prejudice to the imposition of other penalties prescribed in the Code. SECTION 2.38. Administrative Provisions . (a) Filing of Return Upon payment of the tax due, the proprietors, lessees, or operators of theaters, cinemas, concert halls, circuses, boxing stadia, and other places of amusement, shall attach a true and complete sworn return showing the gross receipts from admission fees during the preceding month. (a) Form of tickets The proprietor, lessee or operator of an amusement place where payment of a fee is required for admission, shall provide for himself with tickets which shall be serially numbered indicating therein the name of the amusement place and the admission price. The serial number must be printed on both ends of the tickets such that when divided into two upon being presented for admission, the serial number shall appear on both parts. The gate-keeper shall drop one-half of the torn tickets in a locked box or receptacle and the other half to be returned to the customer. The box or receptacle shall only be opened in the presence of a representative from the Office of the Provincial Treasurer. (b) Registration of tickets All admission tickets which shall be sold to the public must first be registered with the Office of the Provincial Treasurer and shall be stamped with the seal of said office. It shall be unlawful for any proprietor, operator or lessee of an amusement place to keep in his possession or have unregistered tickets in the amusement place. (c) Verification of tickets The Provincial Governor or Provincial Treasurer shall, whenever they deem it necessary for the good of the service, post their duly authorized inspectors at the gates of amusement places for the purpose of verifying all tickets sold thereat. Said duly authorized inspectors shall have access to all admission tickets being sold to the public from opening time of the amusement place up to the closing time. (d) Advance Deposit of the Estimated 15% Amusement Tax of all promoters, proprietors, lessees and operators holding concerts and other related shows in the province The Advance Deposit for the 15% Amusement fax shall be collected from the promoters, proprietors, lessees and operators of such concerts or shows based on the cash equivalent of the total registered admission tickets. This representation is being made to preclude the holding of concerts and related shows in the area of jurisdiction wherein promoters do not pay the correct amount of amusement taxes for no apparent reasons. ARTICLE VIII Annual Fixed Tax for Every Delivery Truck, Van or Any Motor Vehicle of Manufacturers or Producers, Wholesalers, Dealers or Retailers in Certain Products SECTION 2.39. Annual Fixed Tax for Every Delivery Truck, Van or Any Motor Vehicle of Manufacturers or Producers, Wholesalers, Dealers or Retailers in, Certain Products. There is hereby imposed an annual fixed tax for every truck, van or any motor vehicle used by manufacturers, producers, wholesalers, dealers or retailers, in the delivery or distribution of distilled spirits, fermented liquors, soft drinks, cigars and cigarettes, and other products determined by Sangguniang Panlalawigan as mentioned below to sales outlets, or consumers, whether directly or indirectly, within the province in the amount of P500.00 and P50.00 for the cost of sticker. Distilled spirits, fermented liquors, softdrinks; Cigar and cigarettes; Bakery products, Burger, Candies, Foods Catering Services, Snacks & Junk Foods, Foods Processing Biscuits, Noodle products, Hotdogs, sausages, Ready-to-Eat Meals; Tire Industries, Fiberglass, Pulp spunyarn, Spareparts and accessories of all type of vehicles, Auto Supplies; Footwear Industries, Shell crafts, Rug and Carpets, Shoes, Bags, Leather Products, Handicrafts, Native Products; General Merchandise, Groceries, Dry Goods, Ready-to-wear dresses; Construction Materials, Hardware, Sand and Gravel, Ready Mix Concrete, Aggregates, Volcanic Cynders, selected Borrow Rock Lime, Cement, Marbles, Ceramics Industries; Paper products; AcICHD Fertilizers, Agricultural and Veterinary products, feeds; Ice, Mineral Water, Milk, Cultured Milk, Yeast, Syrups and Concentrates; Industrial Gases Petroleum gas, Liquefied Petroleum gas, Industrial Chemicals, Oxygen Acetylene and other related products; Appliances, furnitures, kitchenware, glassware, upholstery supplies; Livestock, Chickens, Pigs, Fruits, Vegetables, Fish and Seafoods, Sugar, Sugar farming, Agribusiness, Eggs and poultry products; Metal Fabrication, Iron Works and Aluminum Industry; Soaps and Detergent; Paints, thinners, epoxy and rugby; Drugs, Medicines, Pharmaceutical Products; Woods, Cocolumber, Lumber. SECTION 2.40. Exemption. The manufacturers, producers, wholesalers, dealers and retailers referred to in the preceding sections shall be exempt from the payment of the peddlers tax in the sale of any merchandise or article of commerce imposable by the municipalities. SECTION 2.41. Time and Place of Payment. The tax imposed in this Article shall accrue on the first day of January and shall be paid to the Provincial Treasurer within the first twenty (20) days of January. SECTION 2.42. Administrative Provisions. Before manufacturers or producers, wholesalers of, dealers or retailers, mentioned in this Article shall be allowed to engage in their business in the Province of Laguna, they shall first secure a Governor's permit, renewable annually, as required, and pay the tax prescribed in this Article. SECTION 2.43. Authority of the Provincial Treasurer. The Provincial Treasurer is hereby authorized to devise and implement such rules or system as may be necessary and proper to facilitate the identification of trucks, vans or motor vehicle subject to annual fixed tax under this ordinance including but not limited to the use of "stickers" or other devise for identification. CHAPTER III Provincial Permit and Regulatory Fees ARTICLE I Governor's Permit Fees SECTION 3.01. Imposition of Fees. There shall be an annual fee to be collected for the issuance of a Governor's permit from every person that shall conduct a business or pursue an undertaking, as follows: Permit Fee 1. On manufacturers or producers, wholesalers of, or dealers or retailers, in distilled spirits, fermented liquors, soft drinks, cigars and cigarettes and such other products, delivering or distributing their products to sales outlets, or selling to consumers, whether directly or indirectly within the province using delivery trucks or vans Php100.00 2. Film Making a. For local films b. For foreign films Php30,000.00 per day Php50,000.00 per day 3. On a business with franchise Php500.00 4. On proprietors, lessees, or operators of amusement places Php500.00 5. On extraction of sand, gravel and other quarry resources Php500.00 The permit fee is payable for every separate business or undertaking, and one line of business or undertaking, it does not become exempt by being conducted with some other business or undertaking for which the permit fee has been paid. The province may impose and collect regulatory fees and charges, but such fees and charges shall only commensurate to the cost of issuing the license or permit and the expenses incurred in the conduct of the necessary inspection or surveillance. SECTION 3.02. Time of Payment. The fee imposed herein shall accrue on the first day of January of each year as regards subjects then liable therefore. The fee shall be paid within the first twenty (20) days of January to the Provincial Treasurer or to any of his deputies before any business or undertaking can be lawfully begun or pursued. SECTION 3.03. Administrative Provisions. (a) Scope of Authority . Unless otherwise provided by law, the Provincial Governor shall regulate business and undertaking subject to the payment of the permit fee and he shall prescribe rules and regulations as to the mode or manner in which they shall be conducted. (b) Application for permit; false statements. A written application on a prescribed form shall be made and submitted to the Provincial Governor. The application shall state the name, residence and citizenship of the applicant, a full description of the business, the particular place where the same shall be conducted, and such other pertinent information or data as may be required. The permit shall be granted only if (1) the applicant therefore has no unsettled tax obligation whatsoever to the provincial government; (2) zoning regulations and/or safety, health and other requirements, if any, have been complied with; and (3) the applicant is not disqualified under any provision of law ordinance to establish or undertake the business or undertaking. Any false statement deliberately made by the applicant shall constitute a sufficient ground for denying or revoking the permit; and the applicant may further be prosecuted and penalized in accordance with the penalty provided in this Ordinance. Upon approval of the application for a Governor's permit, two copies of the application duly signed by the Governor shall be returned to the applicant. One copy shall be presented to the Provincial Treasurer as basis for the collection of the Governor's permit fee and the corresponding tax, fee or charge due from the business or undertaking. (c) Issuance of permit; Content. The Governor's permit shall be issued by the Provincial Governor upon the presentation of receipt on the payment of the Governor's permit fee and the corresponding tax, fee, or charge, if any due from the business or undertaking. caITAC The Provincial Treasurer shall be furnished a copy of the approved permit. Every permit issued in accordance with this Chapter must show the name of the applicant, his nationality, marital status, and address, nature of its organization, whether a sole proprietorship, corporation, partnership, etc., location of the business, the nature and kind of permit, date of issue and expiration thereof, and such other information or date as may be necessary. The Provincial Governor shall, upon representation of satisfactory proof that the original of the permit has been lost, stolen, or destroyed, issue a duplicate of the permit upon payment of a fee of one hundred pesos (P100.00) for each duplicate issued. (d) Duration and renewal of permit. The Governor's permit shall be granted for a period of not more than one (1) year and shall expire on the thirty-first day of December following the date of issuance thereof unless provoked or surrendered earlier. The permit issued shall be renewed every year within the first twenty (20) days of January. It shall have a continuing validity only upon renewal thereof and payment of the corresponding fee. (e) Posting of Permit . Every permittee shall keep his permit posted at all time in a conspicuous place in his place of business or office, he shall keep the permit in his person. The permit shall immediately be produced upon demand by the Provincial Governor, the Provincial Treasurer, or their duly authorized representatives. (f) Revocation of permit. When a person doing business or engaging in an activity under the provision of this Ordinance violates any provision of this Chapter, refuses to pay an indebtedness or liability to the province; abuses his privilege to do business or pursue an activity in the province to the injury of the public morals or peace; or when a place where such business or undertaking is being conducted becomes a nuisance or is permitted to be used as a resort for disorderly characters, criminals, or women of ill repute, the Provincial Governor may after investigation revoke the Governor's permit. Such revocation shall operate to forfeit all sums which may have been paid with respect of said privilege, in addition to the fines and imprisonment that may be imposed by the Court for the violation of any provision of this Ordinance governing the establishment and maintenance of business or the conduct of activities and to prohibit the exercise thereof by the person whose privilege is to be revoked until restored by the Provincial Board. (g) Expiration upon revocation or surrender . Every permit shall cease to be in force upon revocation, or surrender thereof. Every person holding a permit shall surrender the same upon its revocation, or upon closure of the business or discontinuance of an undertaking for which the permit was issued. The business shall be deemed finally closed only upon payment of all taxes, fees, or charges due thereon. CHAPTER IV Service Fees ARTICLE I Secretary's Fees SECTION 4.01. Imposition of Fees . The following fees shall be collected the from every person requesting for the issuance of a copy of an official record or document from the offices of the Provincial Government of Laguna. A. Certification Fee (a) For every 100 words or fraction thereof, typewritten (not including the certificate any notation) P50.00 (b) Where the copy to be furnished is in printed form, in whole or in part, for each page 50.00 (c) For each certificate of correctness (with seal of office) written on the copy or attached thereto 50.00 (d) For certified copies of any paper, record, decree on entry of which any person is entitled to demand and receive a copy (in connection with judicial proceedings) for each 100 words 50.00 (e) Xerox copy or any other copy produced by copying machine, per page 5.00 B. Miscellaneous (Provincial Assessor's Office Fees) (a) Annotation fee for Transfer of New Ownership per Tax Declaration 50.00 (b) Verification fee per tax declaration 50.00 (c) Appraisal fee per tax declaration 500.00 (d) Inspection fee per visit request by owner for reassessment of the property 300.00 (e) Annotation fee Mortgages, Cancellation, Bail Bond, Adverse Claim 50.00 SECTION 4.02. 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 litigants, in which case charges shall be in accordance with the above schedule. SECTION 4.03. Time and Manner of Payment. The fees, imposed herein shall be paid to the Provincial Treasurer at the time of the request, written or otherwise, for the issuance of copies of official records and documents mentioned herein. SECTION 4.04. Administrative Provisions. It shall be the duty of the official in charge of issuing the copies of the documents and papers and certificates specified in Section 4.01 to see that the corresponding fees have been paid and to annotate the number, place and date of issue of the official receipt for the payment, as well as the amount paid, at the bottom of said documents, papers and certificates. SECTION 4.05. Documents Not Duly Issued. Any document paper, or certificate issued in violation of this Chapter shall not be considered as validly issued and used for the intended purpose or purposes thereof. ARTICLE II Hospital Charges and Fees SECTION 4.06. Imposition of Hospital Service Fees. The following schedule of fees is hereby imposed for services of facilities rendered by the nine (9) District Hospitals of Laguna. COST CENTERS WARD/DAY CHARGES LPH DJPRMDH PPL-SPC GJCMDH PPL-Bay MMH NDH LDH SPMC Room and Board per day charges Service Ward (w/o AC) 500.00 500.00 500.00 300.00 300.00 250.00 400.00 300.00 Pay Ward 250.00 400.00 400.00 Pay Single 600.00 600.00 600.00 300.00 Ward (w/AC) 500.00 400.00 PHIC Room/Ward (w/AC) (pay w/o AC) PHIC Room/Ward (w/o AC) 500.00 500.00 500.00 400.00 300.00 300.00 (Service w/o AC) CB Ward (Rooming In) 500.00 500.00 500.00 500.00 300.00 Consultation Fee/Professional Fee 50.00 50.00 50.00 50.00 50.00 50.00 50.00 50.00 50.00 Private Room (Single) 4 Without Aircon 600.00 700.00 750.00 400.00 With Aircon 700.00 1000.00 850.00 500.00 Pedia Pay 500.00 Intensive Care Unit 1500.00 1500.00 1500.00 Neonatal Intensive Care 500.00 500.00 500.00 With Incubator 1000.00 1000.00 1000.00 Pediatric Intensive Care 500.00 500.00 500.00 Consultation Fee (E.R.) 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 Isolation Room 500.00 500.00 500.00 400.00 300.00 300.00 400.00 400.00 300.00 SPECIALTY UNIT CHARGES Operating Room Major OR 3500.00 3500.00 3500.00 2250.00 2250.00 1200.00 Minor OR 1500.00 1500.00 1500.00 1350.00 1200.00 1200.00 1350.00 2250 00 1200.00 Breech Extraction/Use of Delivery Rm. 1300.00 1350.00 2000.00 Labor & Delivery Room Fees 1500.00 1500.00 1500.00 1000.00 1000.00 1000.00 1000.00 (pay), 670 (charity) 2000.00 1000.00 1000.00 PROFESSIONAL FEES Daily visits (for non-surgical cases) 500.00-1000.00 Base on relative unit value scale of PHIC Base on relative unit value scale of PHIC 100/day (pay) 300/day (PHIC) 1,000 NSD Surgeon Fee Base on relative unit value scale of PHIC Base on relative unit value scale of PHIC Base on relative unit value scale of PHIC Anesthesiologists Fee 30% of Surgeon's Professional Fee to all surgical procedures 1/3 of Surgeon's Fee 1/3 of Surgeon's Fee * Physician's Professional Fees are based on the RUV rates for all operative procedures (minor and major) USE OF EQUIPMENT Defibrillator 400.00/use 400.00/use 400.00/use 400.00/use 400.00/use 400.00/use 400.00/use 400.00/use 400.00/use Doppler 50.00 50.00 50.00 50.00 50.00 50.00 50.00 50.00 50.00 Electro-Cautery 300.00/use 300.00/use 300.00/use 300.00/use 300.00/use 300.00/use 300.00/use 300.00/use 300.00/use Cardiac Monitor 200.00/day 200.00/day 200.00/day 200.00/day 200.00/day 200.00/day 200.00/day 200.00/day 200.00/day Oxygen 550/tank 550/tank 550/tank 550/tank 550/tank 550/tank 550/tank 550/tank 550/tank Nebulizer 50.00/use 50.00/use 50.00/use 50.00/use 50.00/use 50.00/use 50.00/use 50.00/use 50.00/use Suction 50.00/use 50.00/use 50.00/use 50.00/use 50.00/use 50.00/use 50.00/use 50.00/use 50.00/use X-RAY AND RADIOLOGIC CHARGES Procedures Abdomen Supine/Upright 360.00 360.00 360.00 360.00 360.00 360.00 360.00 360.00 360.00 Ankle APL 200.00 200.00 200.00 200.00 200.00 200.00 200.00 200.00 200.00 Apico-Ordotic 200.00 200.00 200.00 200.00 200.00 200.00 200.00 200.00 200.00 Arm APL 200.00 200.00 200.00 200.00 200.00 200.00 200.00 200.00 200.00 Cervical APL 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 Chest AP Lateral 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 Chest Pedia Lateral 180.00 180.00 180.00 180.00 180.00 180.00 180.00 180.00 180.00 Chest PA 200.00 200.00 200.00 200.00 200.00 200.00 200.00 200.00 200.00 Elbow APL 200.00 200.00 200.00 200.00 200.00 200.00 200.00 200.00 200.00 Foot APL 200.00 200.00 200.00 200.00 200.00 200.00 200.00 200.00 200.00 Forearm APL 200.00 200.00 200.00 200.00 200.00 200.00 200.00 200.00 200.00 Hand APO 200.00 200.00 200.00 200.00 200.00 200.00 200.00 200.00 200.00 Knee APL 200.00 200.00 200.00 200.00 200.00 200.00 200.00 200.00 200.00 Leg APL 200.00 200.00 200.00 200.00 200.00 200.00 200.00 200.00 200.00 LSS APL 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 Pelvic 200.00 200.00 200.00 200.00 200.00 200.00 200.00 200.00 200.00 PNS 200.00 200.00 200.00 200.00 200.00 200.00 200.00 200.00 200.00 Shoulder 200.00 200.00 200.00 200.00 200.00 200.00 200.00 200.00 200.00 Skull APL 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 T-Cage 200.00 200.00 200.00 200.00 200.00 200.00 200.00 200.00 200.00 Thigh/APL 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 Wrist APL 200.00 200.00 200.00 200.00 200.00 200.00 200.00 200.00 200.00 Hip Joint 200.00 200.00 200.00 200.00 200.00 200.00 200.00 200.00 200.00 Nasal Bone (STL) 200.00 200.00 200.00 200.00 200.00 200.00 200.00 200.00 200.00 Thorace-Lumbar (APL) 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 Water View 150.00 150.00 150.00 150.00 150.00 150.00 150.00 150.00 150.00 Townes View 150.00 150.00 150.00 150.00 150.00 150.00 150.00 150.00 150.00 Mastoid Serias 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 Tempro-Mandibular Joint 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 Cervical APL open mouth 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 Sternum 200.00 200.00 200.00 200.00 200.00 200.00 200.00 200.00 200.00 Cervico-Thoracic AP/L 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 Extremities Long bone AP/L 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 Extremities Shortbone AP/L 150.00 150.00 150.00 150.00 150.00 150.00 150.00 150.00 150.00 Extremities Joint AP/L 150.00 150.00 150.00 150.00 150.00 150.00 150.00 150.00 150.00 Lumbo Sacral AP/L 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 Special Procedures Intra-operative Cholangiogram 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 T-tube Cholangiogram 650.00 650.00 650.00 650.00 650.00 650.00 650.00 650.00 650.00 IVP 600.00 600.00 600.00 600.00 600.00 600.00 600.00 600.00 600.00 KUB 500.00 500.00 500.00 500.00 500.00 500.00 500.00 500.00 500.00 Upper GI Series 500.00 500.00 500.00 500.00 500.00 500.00 500.00 500.00 500.00 Small Intestine Series 500.00 500.00 500.00 500.00 500.00 500.00 500.00 500.00 500.00 Barium Enema 600.00 600.00 600.00 600.00 600.00 600.00 600.00 600.00 600.00 Retrogade Pyelography 500.00 500.00 500.00 500.00 500.00 500.00 500.00 500.00 500.00 Colonogram 600.00 600.00 600.00 600.00 600.00 600.00 600.00 600.00 600.00 Baby Gram 360.00 360.00 360.00 360.00 360.00 360.00 360.00 360.00 360.00 Ultrasound Abdomen 1200.00 1200.00 1200.00 1200.00 1200.00 1200.00 1200.00 1200.00 1200.00 Liver 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 Kidney 500.00 500.00 500.00 500.00 500.00 500.00 500.00 500.00 500.00 Hepato Biliary Tree (HBT) 500.00 500.00 500.00 500.00 500.00 500.00 500.00 500.00 500.00 Thyroid 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 Prostate 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 Pelvic 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 LABORATORY CHARGES Clinical Chemistry Albumin, globulin 210.00 210.00 210.00 210.00 210.00 210.00 210.00 210.00 210.00 Alkaline Phosphatase 230.00 230.00 230.00 230.00 230.00 230.00 230.00 230.00 230.00 Amylase 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 Bilirubin (Total, indirect (B1) & Direct (B2)) 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 Blood Urea Nitrogen (BUN) 200.00 200.00 200.00 200.00 200.00 200.00 200.00 200.00 200.00 Blood Uric Acid (BUA) 200.00 200.00 200.00 200.00 200.00 200.00 200.00 200.00 200.00 Calcium (Ca) 160.00 160.00 160.00 160.00 160.00 160.00 160.00 160.00 160.00 Chloride (Cl) 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 Cholesterol 200.00 200.00 200.00 200.00 200.00 200.00 200.00 200.00 200.00 Creatinine (Crea) 200.00 200.00 200.00 200.00 200.00 200.00 200.00 200.00 200.00 Fasting Blood Sugar (FBS) 180.00 180.00 180.00 180.00 180.00 180.00 180.00 180.00 180.00 High Density Lipoprotein (HDL) 200.00 200.00 200.00 200.00 200.00 200.00 200.00 200.00 200.00 Low Density Lipoprotein (LDL) 200.00 200.00 200.00 200.00 200.00 200.00 200.00 200.00 200.00 Lipid Profile Chole, Trigly, HDL, LDL) 600.00 600.00 600.00 600.00 600.00 600.00 600.00 600.00 600.00 Potassium (K) 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 Random Blood Sugar (RBS) 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 Glucometer Lipase 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 SGOT or AST 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 SGPT or ALT 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 Sodium (Na) 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 Total Protein 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 Triglyceride (TG) 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 Troponin-I 2050.00 2050.00 2050.00 2050.00 2050.00 2050.00 2050.00 2050.00 2050.00 Troponin-T 1210.00 1210.00 1210.00 1210.00 1210.00 1210.00 1210.00 1210.00 1210.00 Oral Glucose Tolerance Test (OGTT) 460.00 460.00 460.00 460.00 460.00 460.00 460.00 460.00 460.00 Oral Glucose Challenge Test (OGCT) 320.00 320.00 320.00 320.00 320.00 320.00 320.00 320.00 320.00 Uric Acid 150.00 150.00 150.00 150.00 150.00 150.00 150.00 150.00 150.00 Hemoglobin A1c 600.00 600.00 600.00 600.00 600.00 600.00 600.00 600.00 600.00 Interpretation Fee 200.00 200.00 200.00 200.00 200.00 200.00 200.00 200.00 200.00 Clinical Microscopy Cerebro Spinal Fluid Analysis 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 Malatial Smear 150.00 150.00 150.00 150.00 150.00 150.00 150.00 150.00 150.00 Sperm Count/Analysis 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 Stool Exam/Fecalysis 80.00 80.00 80.00 80.00 80.00 80.00 80.00 80.00 80.00 Stool Occult Blood Test 180.00 180.00 180.00 180.00 180.00 180.00 180.00 180.00 180.00 Urinalysis (Manual) 90.00 90.00 90.00 90.00 90.00 90.00 90.00 90.00 90.00 Urinalysis (Semi-automated) 180.00 180.00 180.00 180.00 180.00 180.00 180.00 180.00 180.00 Urine bile test 150.00 150.00 150.00 150.00 150.00 150.00 150.00 150.00 150.00 Urine ketone 60.00 60.00 60.00 60.00 60.00 60.00 60.00 60.00 60.00 Vaginal Smear 200.00 200.00 200.00 200.00 200.00 200.00 200.00 200.00 200.00 Interpretation Fee 200.00 200.00 200.00 200.00 200.00 200.00 200.00 200.00 200.00 Hematology Complete Blood Count (Manual) 170.00 170.00 170.00 170.00 170.00 170.00 170.00 170.00 170.00 Complete Blood Count (Automated) 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 Hemoglobin & Hermatocrit (Hgb/Hct) 80.00 80.00 80.00 80.00 80.00 80.00 80.00 80.00 80.00 White Blood Cell & Differential Count 170.00 170.00 170.00 170.00 170.00 170.00 170.00 170.00 170.00 Platelet Count (Plt Ct) 170.00 170.00 170.00 170.00 170.00 170.00 170.00 170.00 170.00 Hemogram Review 200.00 200.00 200.00 200.00 200.00 200.00 200.00 200.00 200.00 Peripheral Blood Smear Review (PBS) 200.00 200.00 200.00 200.00 200.00 200.00 200.00 200.00 200.00 Clotting Time, Bleeding Time (CTBT) 70.00 70.00 70.00 70.00 70.00 70.00 70.00 70.00 70.00 ESR (Erythrocyte Sedimentation Rate) 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 Reticulocyte Count 200.00 200.00 200.00 200.00 200.00 200.00 200.00 200.00 200.00 Activated Partial Thromboplatin Time 550.00 550.00 550.00 550.00 550.00 550.00 550.00 550.00 550.00 Crossmatching 400.00 400.00 400.00 400.00 400.00 400.00 400.00 400.00 400.00 Differential Count 50.00 50.00 50.00 50.00 50.00 50.00 50.00 50.00 50.00 ABO Typing 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 DAT 200.00 200.00 200.00 200.00 200.00 200.00 200.00 200.00 200.00 Rh typing 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 Prothrombin Time 530.00 530.00 530.00 530.00 530.00 530.00 530.00 530.00 530.00 Blood Component Modification 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 Interpretation Fee 200.00 200.00 200.00 200.00 200.00 200.00 200.00 200.00 200.00 Serology Pregnancy Test 200.00 200.00 200.00 200.00 200.00 200.00 200.00 200.00 200.00 Anti Streptolysin-O (ASO) titer 180.00 180.00 180.00 180.00 180.00 180.00 180.00 180.00 180.00 Salmonella Ab Combo IgG-IgM 950.00 950.00 950.00 950.00 950.00 950.00 950.00 950.00 950.00 Troponin T 2050.00 2050.00 2050.00 2050.00 2050.00 2050.00 2050.00 2050.00 2050.00 Troponin I 1200.00 1200.00 1200.00 1200.00 1200.00 1200.00 1200.00 1200.00 1200.00 Free Triiodothyronine (fT3) 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 Free Tetraiodothyronine (fT4) 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 Thyroid Stimulating Hormone (TSH) 400.00 400.00 400.00 400.00 400.00 400.00 400.00 400.00 400.00 Dengue IgM/IgG 1200.00 1200.00 1200.00 1200.00 1200.00 1200.00 1200.00 1200.00 1200.00 LeptoRapid 530.00 530.00 530.00 530.00 530.00 530.00 530.00 530.00 530.00 Hepa B Screening (HbsAg) 350.00 350.00 350.00 350.00 350.00 350.00 350.00 350.00 350.00 Hepa Profile 2500.00 2500.00 2500.00 2500.00 2500.00 2500.00 2500.00 2500.00 2500.00 Interpretation Fee 200.00 200.00 200.00 200.00 200.00 200.00 200.00 200.00 200.00 Microbiology Acid Fast Stain Smear 150.00 150.00 150.00 150.00 150.00 150.00 150.00 150.00 150.00 Gram Stain 150.00 150.00 150.00 150.00 150.00 150.00 150.00 150.00 150.00 C/S (Culture and Sensitivity) 1000.00 1000.00 1000.00 1000.00 1000.00 1000.00 1000.00 1000.00 1000.00 Fungal Stain (KOH) 150.00 150.00 150.00 150.00 150.00 150.00 150.00 150.00 150.00 Interpretation Fee 200.00 200.00 200.00 200.00 200.00 200.00 200.00 200.00 200.00 Send out Fee 30.00 30.00 30.00 30.00 30.00 30.00 30.00 30.00 30.00 PULMONARY THERAY CHARGES ECG with reading 200.00 200.00 200.00 200.00 200.00 200.00 200.00 200.00 200.00 Ventilator use/day 1500.00 1500.00 1500.00 1500.00 1500.00 1500.00 1500.00 1500.00 1500.00 Ambumatic use/day 800.00 800.00 800.00 800.00 800.00 800.00 800.00 800.00 800.00 Pulse Oximeter monitoring 400.00 400.00 400.00 400.00 400.00 400.00 400.00 400.00 400.00 Pulse Oximeter check 50.00 50.00 50.00 50.00 50.00 50.00 50.00 50.00 50.00 Intubation 500.00 500.00 500.00 500.00 500.00 500.00 500.00 500.00 500.00 RT's Fee 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 ECG w/o reading 150.00 150.00 150.00 150.00 150.00 150.00 150.00 150.00 150.00 DIETARY CHARGES Diet Counselling (in patient) Free Free Free Free Free Free Free Free Free Osteorized feeding preparation 150.00/liter 150.00/liter 150.00/liter 150.00/liter 150.00/liter 150.00/liter 150.00/liter 150.00/liter 150.00/liter Diet Counseling (out-patient) 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 PHYSICAL THERAPY CHARGES Therapeutic Ultrasound 30.00/site 30.00/site 30.00/site 30.00/site 30.00/site 30.00/site 30.00/site 30.00/site 30.00/site ES/TENS/FES Machine 30.00 per extremity 30.00 per extremity 30.00 per extremity 30.00 per extremity 30.00 per extremity 30.00 per extremity 30.00 per extremity 30.00 per extremity 30.00 per extremity Hot moist pack 25.00 per hot pack 25.00 per hot pack 25.00 per hot pack 25.00 per hot pack 25.00 per hot pack 25.00 per hot pack 25.00 per hot pack 25.00 per hot pack 25.00 per hot pack Initiated Radiation Lamp 30.00/site 30.00/site 30.00/site 30.00/site 30.00/site 30.00/site 30.00/site 30.00/site 30.00/site Paraffin Wax Bath 30.00/site 30.00/site 30.00/site 30.00/site 30.00/site 30.00/site 30.00/site 30.00/site 30.00/site Therapeutic Exercises 150.00 150.00 150.00 150.00 150.00 150.00 150.00 150.00 150.00 Initial Evaluation 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 Re-evaluation 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 DENTAL CHARGES Tooth Extraction 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 Oral Prophylaxis 150.00 150.00 150.00 150.00 150.00 150.00 150.00 150.00 150.00 Temporary Filing 150.00 150.00 150.00 150.00 150.00 150.00 150.00 150.00 150.00 Restoration 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 Impaction/Odontectomy 2500.00 2500.00 2500.00 2500.00 2500.00 2500.00 2500.00 2500.00 2500.00 Light Care 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 Removal Impacted Tooth 500.00 500.00 500.00 500.00 500.00 500.00 500.00 500.00 500.00 Fluoride Treatment 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 Dental Fee 60.00 60.00 60.00 60.00 60.00 60.00 60.00 60.00 60.00 Anesthesia 30.00 30.00 30.00 30.00 30.00 30.00 30.00 30.00 30.00 Dental Needle 10.00 10.00 10.00 10.00 10.00 10.00 10.00 10.00 10.00 30 (50) 30 (50) 30 (50) 30 (50) 30 (50) 30 (50) 30 (50) 30 (50) 30 (50) 50.00 50.00 50.00 50.00 50.00 50.00 50.00 50.00 50.00 Medical Certificate for Employment 50.00 50.00 50.00 50.00 50.00 50.00 50.00 50.00 50.00 Birth Certificate 50.00 50.00 50.00 50.00 50.00 50.00 50.00 50.00 50.00 Newborn Screening 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 700.00 Death Certificate FREE FREE FREE FREE FREE FREE FREE FREE FREE Clinical Abstract 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 Medicolegal Certificate 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 Statement of Account 50.00 50.00 50.00 50.00 50.00 50.00 50.00 50.00 50.00 AMBULANCE SERVICE 300.00 300.00 300.00 500.00-2500.00 300.00 400.00-2700.00 Within city/municipal limits (10km radius) 25.00/km 25.00/km 25.00/km 1000.00 (Batangas-Manila) Succeeding kilometers OTHER FEES Steam sterilization (autoclave) 1000/load Ethylene Oxide (EO) Gas Sterilization 2500/load ER CHARGES Suturing 50/stitch 50/stitch 50/stitch 50/stitch 50/stitch 50/stitch 50/stitch 50/stitch 50/stitch Dressing of Wound 50.00 50.00 50.00 50.00 50.00 50.00 50.00 50.00 50.00 Nebulization Fee 20/nebulizer 20/nebulizer 20/nebulizer 20/nebulizer 20/nebulizer 20/nebulizer 20/nebulizer 20/nebulizer 20/nebulizer Oxygenation 3.00/kl of O2 3.00/kl of O2 3.00/kl of O2 3.00/kl of O2 3.00/kl of O2 3.00/kl of O2 3.00/kl of O2 3.00/kl of O2 3.00/kl of O2 Incision and Damage 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 Catherization 50.00 50.00 50.00 50.00 50.00 50.00 50.00 50.00 50.00 Intravenous Insertion 50.00 50.00 50.00 50.00 50.00 50.00 50.00 50.00 50.00 Suctioning 50.00 50.00 50.00 50.00 50.00 50.00 50.00 50.00 50.00 OTHER CHARGES Use of droplight 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 Charging of Cellphone 50.00 50.00 50.00 50.00 50.00 50.00 50.00 50.00 50.00 Use of TV in the room New born care kit OPERATING ROOM SUPPLIES Draw Sheet 50.00 50.00 50.00 50.00 50.00 50.00 50.00 50.00 50.00 Sponge 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 Surgical Blush 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 Cherries 5.00 5.00 5.00 5.00 5.00 5.00 5.00 5.00 5.00 Peanut 5.00 5.00 5.00 5.00 5.00 5.00 5.00 5.00 5.00 Suction Set 200.00 200.00 200.00 200.00 200.00 200.00 200.00 200.00 200.00 Suction Tip 50.00 50.00 50.00 50.00 50.00 50.00 50.00 50.00 50.00 Gloves 10.00 10.00 10.00 10.00 10.00 10.00 10.00 10.00 10.00 Syringes 10.00 10.00 10.00 10.00 10.00 10.00 10.00 10.00 10.00 Cap 25.00 25.00 25.00 25.00 25.00 25.00 25.00 25.00 25.00 Mask 10.00 10.00 10.00 10.00 10.00 10.00 10.00 10.00 10.00 Surgical Blade 50.00 50.00 50.00 50.00 50.00 50.00 50.00 50.00 50.00 Endotracheal tube 350.00 350.00 350.00 350.00 350.00 350.00 350.00 350.00 350.00 OS 5.00 5.00 5.00 5.00 5.00 5.00 5.00 5.00 5.00 Assactyl 200.00 200.00 200.00 200.00 200.00 200.00 200.00 200.00 200.00 Chromic 120.00 120.00 120.00 120.00 120.00 120.00 120.00 120.00 120.00 Catgut 120.00 120.00 120.00 120.00 120.00 120.00 120.00 120.00 120.00 Plain 2.0 120.00 120.00 120.00 120.00 120.00 120.00 120.00 120.00 120.00 Silk 50.00 50.00 50.00 50.00 50.00 50.00 50.00 50.00 50.00 Prolene 120.00 120.00 120.00 120.00 120.00 120.00 120.00 120.00 120.00 Cautery used 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 Suction 75.00 75.00 75.00 75.00 75.00 75.00 75.00 75.00 75.00 The above fees and rates may be subject to change upon the recommendation of the Chiefs or Heads of Hospitals depending on the acquisition cost/market value of supplies and materials needed for such services, which recommendation must be submitted to the Provincial Health Office for its referral and the approval by the Sangguniang Panlalawigan. SECTION 4.07. Exemption. Residents who are certified by the assigned Provincial Social Welfare Officer as indigent, upon the recommendation of the chief of hospital and approval of the Provincial Governor, may be exempted from the payment of any or all fees in this Article. ARTICLE III General Services Fees SECTION 4.08. Imposition of Fee . The following fees shall be imposed for the use of the facilities and/or rendition of services by the different departments of the Provincial Government of Laguna: A. Provincial Environment and Natural Resources Office Inspection/verification requested by applicants for quarry permits (per hectare) Php500.00 B. Office of the Provincial Veterinarian Inspection Fee a) Swine, goat, sheep Php5.00/head b) Cow, carabao, horse Php20.00/head c) Poultry duck and chicken (in bulk) Php0.10/head d) Game fowl Php10.00/head e) Cats, dogs Php5.00/head f) Other animals Php5.00/head g) Squeeze bottle containing processed semen Php300.00/dose SECTION 4.09. Time of Payment . The fees imposed in the preceding Section shall be paid to the Office of the Provincial Treasurer upon application. SECTION 4.10. Exemption. Residents who are certified by the assigned Provincial Officer as indigent and upon approval by the Provincial Governor or Provincial Administrator may be exempted from the payment of any or all fees in this Article. ICHDca SECTION 4.11. Penalty . Any person who fails to abide by any of the provisions of this Article shall be subjected to a fine of Two Thousand Five Hundred (Php2,500.00) Pesos, without prejudice to the filing of appropriate charges in courts of competent jurisdiction. CHAPTER V Provincial Fees and Charges ARTICLE I Rental Fees SECTION 5.01. Imposition of Fees. There is hereby imposed a charge/fee for the use of provincial-owned properties at the following prescribed rates: Property Rental Fee 1. Capitol Compound (Exclusive of electrical consumption) a) During LAGUNA Festival Php4,000.00/day b) Trade Fair, Sports Fest Php2,000.00/day c) Ambulant Vendors Php100.00/day d) Space rental for every xerox machine inside the Provincial Capitol Complex and Building owned by the Provincial Gov't. Php1,500.00 per month per machine 2. Sangguniang Panlalawigan Session Hall (For Private Use) Php2,000.00/day 3. Cultural Center of Laguna Php5,000.00 for the first 3 hours & Php500.00 per succeeding hour 4. Liwasang San Luis (exclusive of electrical consumption) Area Rate-per day 2"x2" Php100.00 2 1/2" x 2 1/2" Php120.00 3"x4" Php150.00 *Assembly/Meeting Php3,000.00/day *Concert Php20,000.00/day *Trade Fair Php2,000.00/dry goods & cidera stall during the duration with additional charge for electrical consumption Php2,000.00/food stall during the duration with additional charge for electrical consumption 5. Laguna Sports Complex Sports Activities a. Football/Soccer Field exclusive eight-hour use (including oval, open courts and bleachers) Php10,000.00 b. Track Oval daytime (exclusive) Php4,000.00/day night time (exclusive) Php2,000.00/hour c. Softball/Baseball Field Php2,500.00/day d. Swimming Pool day swimming Php50.00/head night swimming Php60.00/head exclusive use Php10,000.00/day e. Basketball Gym (indoor, wood flooring) basketball court only Php500.00/hour with lights (night) Php750.00/hour with electronic scoreboard Php200.00/hour f. Multi-Purpose Gym (indoor, cement flooring) volleyball, basketball and futsal) daytime Php250.00/hour night time Php400.00/hour g. Lawn Tennis Courts daytime Php100.00 per hour/court night time Php200.00 per hour/court h. Fitness Gym annual membership Php1,500.00 monthly dues Php300.00 per session Php50.00 Non-Sports Activities a. Grandstand-Oval-Football Field concerts, conventions, shoots, religious activities Php50,000.00/day b. Basketball Gym (including aircon) Php30,000.00/day Other Amenities a. Boxing Ring Php5,000.00/day b. Monobloc Chairs Php5.00/piece c. Monobloc Table Php10.00/piece d. Table Tennis Php100.00/day e. Dart Board and Stand Php50.00/day Canteen Rental (per stall) Php3,500.00/month exclusive of water and electrical consumption 6. Faith Training Center Php3,000.00/day exclusive of electrical consumption 7. Multi-Purpose Training Center, Demonstration Farm Php2,000.00/day exclusive of electrical consumption 8. Other Premises owned by the Provincial Government, exclusive of electrical consumption: a) Time Plaza Php2,000.00/day b) Laguna Agricultural Trading Center Php1,000.00/day 9. Itinerant/ambulant vendors within the premises owned by the Provincial Government: a) Capitol Compound/Laguna Sports Complex Php20.00 to Php100.00/day b) Laguna Agricultural Trading Center Php10.00/day SECTION 5.02. Exemption and Discount . The Governor may exempt government instrumentalities and entities, agencies or offices as well as religious and civic organizations in the use of the facilities and/or equipment mentioned above from payment of the rental charges provided that the usage shall be in line with the function of the office. Discount of up to twenty percent (20%) of the rental charges may be granted by the Governor to government and non-governmental organizations upon request. However, the operating expenses as determined and set by the administrator of the facility concerned for the usage of the said facilities and/or equipment shall be borne in full by the lessee. SECTION 5.03. Time of Payment. A reservation fee equivalent to at least fifty percent (50%) of the total rental charges or one hundred percent (100%) of the total operating expenses shall be paid to the Provincial Treasurer upon signing of the contract of lease and the balance before the actual date of use of the said facilities and/or equipment. cDHAES SECTION 5.04. Refund and Forfeiture. In case of cancellation of the reservation on ten (10) calendar days before the reserved date, a refund equivalent to eighty percent (80%) of the reservation fee shall be made. If the cancellation was communicated less than ten (10) calendar days before the reserved date, the entire reservation fee is forfeited in favor of the Provincial Government. In the event that the facilities become unavailable due to fortuitous events, 100% percent of the fee shall be refunded in favor of the lessee, otherwise the activity shall be rescheduled on such date as the facility/equipment shall be available. SECTION 5.05. Rates Increase . The Provincial Treasurer may recommend for the increase of the rental charges above-mentioned at the rate equivalent to ten percent (10%) every five years subject to the approval of the Sangguniang Panlalawigan. SECTION 5.06. Administrative Provisions. (a) A contract of lease shall be executed immediately after reservation was communicated by the prospective lessee, even if the said facilities shall be made available free of charge. The said contract must be signed at least ten (10) days prior to intended use. (b) The request for exemption or discount shall be made and granted at least one (1) month before the intended use. (c) In case of damage and/or loss of the facility, equipment and/or article owned by the provincial government which is subject of the contract of lease at the fault of the borrower or lessee, the latter shall be held liable for restoration of the said facility, equipment and/or article to its working condition and/or the replacement thereof and/or payment of the cost/value thereof at the time of lease. ARTICLE II Other Fees and Charges SECTION 5.07. Imposition of Fees. There is hereby imposed a fee for the issuance of the following documents: Rate a) Certification Fee issued by any provincial office Php50.00 b) Bidding Proposal Fee Provincial Bids and Awards Committee (PBAC) i. For Public Bidding Approved Budget for the Contract (ABC) Maximum Cost of Bidding Documents More than Php500,000.00 to 1 Million 1,000.00 More than Php1 Million up to 5 Million 5,000.00 More than Php5 Million up to 10 Million 10,000.00 More than Php10 Million up to 50 Million 25,000.00 More than Php50 Million up to 500 Million 50,000.00 More than Php500 Million to Php750 Million ii. For Alternative Procurement Approved Budget for the Contract (ABC) Maximum Cost of Bidding Documents Php50,000.00 and below 50.00 More than Php50,000.00 to Php100,000.00 100.00 More than Php100,000.00 to Php200,000.00 200.00 More than Php200,000.00 to Php300,000.00 300.00 More than Php300,000.00 to Php400,000.00 400.00 More than Php400,000.00 to Php500,000.00 500.00 c) Fees charged for copies of minutes of bidding, BAC documents Php100.00 d) Cost of replacement of IDs of Provincial Employees Php50.00 e) Cost of delivery receipt per booklet used by quarry permittees/operators Php100.00 f) Accreditation of Newspapers which shall publish approved resolutions, ordinances and other official records and documents of the Provincial Government of Laguna Filing Fee Php500.00 Renewal Fee Php500.00 Uniform rate of publication per page Php6,000.00 per half page Php3,000.00 per 1/4 page Php1,500.00 CHAPTER VI General Administrative Provisions ARTICLE I Collection and Accounting of Provincial Taxes and Other Impositions SECTION 6.01. Tax Period. The tax period for all taxes, fees, and charges imposed under this Ordinance shall be the calendar year. SECTION 6.02. Accrual of Tax . Unless otherwise provided in this Ordinance, all taxes, fees and charges imposed herein shall accrued on the first (1st) day of January of each year as regards tax subjects their liable therefore, but an entirely new tax, fee or charge. or changes in the rates of existing taxes, fees, as charges, shall accrue on the first (1st) day of quarter next following the effectivity of the ordinance imposing such new, levies, or taxes. SECTION 6.03. Interest on Unpaid Tax, Fee, or Charge. In case a tax, fee or charge provided in this Ordinance is not paid on the date fixed herein, or upon the occurrence of the event which has given rise to its collection, there shall be collected as part of that amount an interest thereon at the rate of (not exceeding two percent) per month from the date it is due until it is paid, but in no case shall the total interest on the unpaid amount or a portion thereof exceed thirty-six (36) months. The Sangguniang Panlalawigan may impose on specified tax bases a surcharge of twenty-five (25%) of the amount of taxes, fees or charges not paid on time and an interest at the rate not exceeding two percent (2%) per month of the unpaid taxes, fees or charges until such amount is fully paid but in no case shall the total amount of portion thereof exceed thirty-six (36) months. SECTION 6.04. Collection. All the taxes, fees and charges due to the Province of Laguna shall be collected by the Provincial Treasurer, or his duly authorized deputies. Unless otherwise specifically provided in this Ordinance or under existing laws and ordinances, the Provincial Treasurer is hereby authorized, subject to the approval of the Provincial Governor, to promulgate rules and regulations for the proper and efficient administration and collection of taxes, fees and charges herein levied and imposed. SECTION 6.05. Issuance of Receipts. It shall be the duty of the Provincial Treasurer or his duly authorized representative, or his deputies, to issue the required official receipt to the person paying the tax, fee, or charge wherein the date, amount, name of the person paying, and the account for which it is paid, are shown. SECTION 6.06. Record of Persons Paying Revenue. It shall be the duty of the Provincial Treasurer to keep a record, alphabetically arranged and open to public inspection during office hours, of the names of all persons paying provincial 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 6.07. 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 the existing laws, rules and regulations, and credited to the General Fund of the Province of Laguna. SECTION 6.08. Examination of Books of Accounts. The Provincial 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 province, and subject to provincial taxes, to verify, 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 Provincial Treasurer, there shall be a written authority issued to the former which shall specifically state the name, address and business of the taxpayer whose books of accounts and pertinent records are to be followed in conducting the same. The books of accounts kept by the business establishments pursuant to the provisions of the National Internal Revenue Code shall be sufficient for determining the correct amount of provincial taxes, and other impositions and the establishments shall no longer keep other or separate books of accounts for the purpose. The forms and the guidelines to be observed for the proper and effective implementation of this Section shall be those prescribed by the Secretary of Finance. ARTICLE II Civil Remedies for Collection of Revenue SECTION 6.09. Local Government's Lien. Local taxes, fees, charges and other revenues herein provided constitute a lien superior to all liens, charges or encumbrances in favor of any person, enforceable by appropriate administrative 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 6.10. Civil Remedies. The civil remedies for the collection of local taxes, fees, or charges, and related surcharges and interest resulting from delinquency shall be: (a) By administrative action through distraint of goods, chattels, or effects, and other personal property or whatever character, including stocks and other securities, debts, credits, bank accounts, and interest in and rights to personal property, and by levy upon real property and interest in or rights to real property, and (b) By judicial action. Either of these remedies or all may be pursued concurrently or simultaneously at the discretion of the LGU concerned. SECTION 6.11. Distraint of Personal Property. The remedy by distraint shall proceed as follows: (a) Seizure. Upon failure of the person owing any local tax, fee, or charge to pay the same at the time required, the Provincial Treasurer or his deputy may, upon written notice, seize or confiscate any personal property belonging to 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 Provincial Treasurer or his deputy shall issue a duly authenticated certificate based upon the records of his office showing the fact of delinquency and the amount of the tax, fee, or charge and penalty due. Such certificate shall serve as sufficient warrant for the distraint of personal property aforementioned, subject to the taxpayers right to claim exemption under the provisions of existing laws. Distrained personal property shall be sold at public auction in the manner herein provided for. (b) Accounting of Distrained Goods . The officer executing the distraint shall make or cause to be made an account of the goods, chattels, or effects distrained, a copy of which signed by himself shall be left either with the owner or person from whose possession the goods, chattels, or effects are taken, or at the dwelling or place of business of that person and with someone of suitable age and discretion, to which list shall be added a statement of the sum demanded and a note of the time and place of sale. (c) Publication . The officer shall forthwith cause a notification to be exhibited in not less than three (3) public 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 of posting of the notice. One place for the posting of the notice shall be at the office of the Provincial Governor. (d) Release of distrained property upon payment prior to sale . If at any time prior to the consummation of the sale, all proper charges are paid to the officer conducting the sale, the goods or effects distrained shall be restored to the owner. (e) Procedure of Sale . At the time and place fixed in the notice, the officer conducting the sale shall sell the goods or effects so distrained at public auction to the highest bidder for cash. Within five (5) days after the sale, the Provincial Treasurer shall make a report of the proceedings in writing to the Provincial Governor. Should the property distrained be not disposed of within one hundred and twenty (120) days from the date of distraint, the same shall be considered as sold to the local government unit concerned for the amount of the assessment made thereon by the Committee on Appraisal and to the extent of the same amount, the tax delinquencies shall be cancelled. Said Committee on Appraisal shall be composed of the Provincial Treasurer as Chairman, with a representative and the COA and the Provincial 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 deputy. Where the proceeds of the sale are insufficient to satisfy the claim, other property may in like manner, be distrained until the full amount due, including all expenses, is collected. (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 Provincial 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 province. Levy shall be effected by writing upon said certificate the description of the property upon which levy is made. At the same time written notice of the levy shall be mailed to or served upon the Assessor and the Registrar of Deeds of the province where the property is located who shall annotate the levy on the tax declaration and certificate of title of the property, respectively, and the delinquent taxpayer or, if he be absent from the province, 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 Provincial Treasurer, shall within thirty (30) days after execution of the distraint, proceed with the levy on the taxpayer's real property. A report on any levy shall, within ten (10) days after receipt of the warrant, be submitted by the levying officer to the Sangguniang Panlalawigan. cTDaEH (h) Penalty for Failure to Issue and Execute Warrant . Without prejudice to criminal prosecution under the Revised Penal Code and other applicable laws, the Provincial Treasurer who fails to issue or execute the warrant of distraint or levy after the expiration of the time prescribed, or who is found guilty of abusing the exercise thereof by competent authority shall automatically dismissed from the service after due noticed and the hearing. (i) Advertisement and Sale . Within thirty (30) days after levy, the Provincial 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 municipal building or city hall, and in public and conspicuous place in the barangay where the real property is located, and by publication once a week for three (3) weeks in a newspaper of general circulation in the province city or municipality where the property is located. The advertisement shall contain the amount of taxes, fees, or charges, and penalties due thereon, and the time and place of sale, the name of taxpayer against whom the taxes, fees, or charges are levied, and short description of the property to be sold. At any time before the date fixed for the sale, the taxpayer may stay the proceedings by paying the taxes, fees, charges, penalties and interests. If he fails to do so, the sale shall proceed and shall be held either at the main entrance of the provincial building or on the property to be sold, or at any other place as determined by the Provincial Treasurer conducting the sale and specified in the notice of sale. Within thirty (30) days after the sale, the Provincial Treasurer or his deputy shall make a report of the sale to the Sangguniang Panlalawigan, and which shall form part of his records. After consultation with the Sanggunian, the Provincial Treasurer shall make and deliver to the purchaser and setting out the exact amount of all taxes, fees, charges, and related surcharges, interest, or penalties. Provided, however, that any excess in the proceeds of the sale over the claim and cost of sales shall be turned over to the owner of the property. The Provincial Treasurer may, by a duly approved ordinance, advance, an amount sufficient to defray the cost 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 Provincial 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 redemption. Such payment shall invalidate the certificate of sale issued to the purchaser and the owner shall be entitled to a certificate of redemption from the Provincial Treasurer of his deputy. The Provincial Treasurer or his deputy, upon surrender by the purchaser of the certificate of sale previously issued to him, shall forthwith return to the latter the entire purchase price paid by him plus the interest of not more than two percent (2%) per month herein provided for, the portion of the cost of sale and other legitimate expenses incurred by him, and said property thereafter shall be free from the lien of such taxes, fees or charges, related surcharges, interests, and penalties. The owner shall not however, be deprived of the possession of said property and shall be entitled to the rentals and other income thereof until the expiration of the time allowed for its redemption. (k) Final Deed to Purchaser . In case the taxpayer fails, to redeem the property as provided herein, the Provincial Treasurer shall execute a deed conveying to the purchaser so much of the property as has been sold, free from liens, of any taxes, fees, charges, related surcharges, interests, and penalties. The deed shall succinctly recite all the proceedings upon which the validity of the sale depends. (l) Purchase of Property by the Province for Want of Bidder . In case there is no bidder for the real property advertised for sale as provided herein, or if the highest bid is for an amount insufficient to pay the taxes, fees, or charges, related surcharges, interests, penalties and costs, the Provincial Treasurer conducting the sale shall purchase the property in behalf of the Province of Laguna to satisfy the claim within two (2) days thereafter shall make a report, of his proceedings which shall be reflected upon the records of his office. It shall be the duty of the Registrar of Deeds concerned upon the registration with his office of any such declaration of forfeiture to transfer the title of the forfeited property to the Province of Laguna without the necessity of an order from a competent court. Within one (1) year from the date of such forfeiture, the taxpayer or any of his representative, may redeem the property by paying to the Provincial Treasurer the full amount of the taxes, fees, 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 Province of Laguna. (m) Resale of Real Estate Taken for taxes, fees, or charges . The Sangguniang Panlalawigan may, by duly approved ordinance, and upon notice of not less than twenty (20) days, sell and dispose of the real property acquired under the preceding paragraphs at public auction. The proceeds of the sale shall accrue to the general fund of the Province of Laguna. (n) Collection of Delinquent Taxes, Fees, Charges or other Revenues through Judicial Action. The Province of Laguna, 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 Provincial Treasurer within the period prescribed in Section 194 of the Republic Act No. 7160, as implemented under Article 285 of the Implementing Rules and Regulations (IRR). (o) Further Distraint or Levy. The remedies by distraint and levy may be repeated if necessary until the full amount due, including all expenses, is collected. (p) Personal Property Exempt from Distraint or Levy. The following property shall be exempt from distraint and their levy, attachment or execution thereof for delinquency in the payment of any local tax, fee or charge, including the related surcharge and interest: (a) Tools and the implements necessarily used by the delinquent taxpayer in his trade or employment; (b) One (1) horse, cow, carabao, or other beast of burden, such as the delinquent taxpayer may select, and necessarily used by him in his ordinary occupation; (c) His necessary clothing, and that of all his family; (d) Household furniture and utensils necessary for housekeeping and used for that purpose by the delinquent taxpayer, such as he may select, of a value not exceeding Ten thousand pesos (P10,000.00); (e) Provisions, including crops, actually provided for individual or family use sufficient for four (4) months; (f) The professional libraries or doctors, engineers, lawpayers and judges; (g) One fishing boat and net, not exceeding the total value of Ten thousand pesos (P10,000.00), by the lawful use of which a fisherman earns his livelihood; and (h) Any material or article forming part of a house improvement of any real property. ARTICLE III Taxpayer's Remedies SECTION 6.12. Periods of Assessment and Collection. (a) Provincial 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 juridical, shall be instituted after the expiration of such period; (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 action shall be instituted after the expiration of the said period; (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 or 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 6.13. Protest of Assessment . When the Provincial 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 Provincial Treasurer contesting the assessment otherwise, the assessment shall become final and executory. The Provincial Treasurer shall decide the protest within sixty (60) days from the time of its filing. If the Provincial Treasurer finds the assessment to be wholly or partly meritorious, he shall issue a notice canceling wholly or partially the assessment. However, if the Provincial Treasurer finds the assessment to be wholly or partly correct, he shall have thirty (30) days from the receipt of denial of the protest or from the lapse of the sixty-day period prescribed herein within which to appeal with the court of competent jurisdiction otherwise the assessment become conclusive and unappealable. SECTION 6.14. 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 Provincial Treasurer. No case or proceeding shall be entertained in any court after the expiration of two (2) years from the date of the payment of such tax, fee, or charge, or from the date the taxpayer is entitled to a refund or credit. SECTION 6.15. 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 and posted in at least two (2) conspicuous and publicly accessible places. SECTION 6.16. Public Dissemination of this Code. Copies of this Code shall be furnished to the Provincial Treasurer for public dissemination. SECTION 6.17. Withdrawal of Tax Exemption Privileges. Unless otherwise provided in this Code, tax exemptions or incentives granted to, or presently enjoyed by all persons, whether natural or juridical, including government-owned or controlled corporations, except local water district, cooperatives duly registered under R.A. 6938, non-stock and non-profit hospitals and educational institutions, business enterprises certified by the Board of Investment (BOI) as pioneer or non-pioneer for a period of six (6) and four (4) years, respectively, from the date of registration, business entity, association, or cooperatives registered under R.A. 6810, and printer and/or publisher of books or other reading materials prescribed by Department of Education (DepEd) as school texts or references, insofar as receipts from the printing and/or publishing thereof are concerned, are hereby withdrawn. cSaATC ARTICLE IV General Penal Provisions SECTION 6.18. Surcharge for Late Payment. Failure to pay on time the taxes, fees, or charges imposed in this Code shall subject the taxpayer to a surcharge equivalent to twenty-five percent (25%) of the original amount of tax due, such surcharge to be paid at the same time and in the same manner as the tax due. SECTION 6.19. Interest on Unpaid Tax. In addition to the surcharge for late payment, there shall be imposed an interest at the rate of two percent (2%) per month on the unpaid taxes, fees, or charges including surcharges, until such amount is fully paid but in no case shall the total interest on the unpaid amount or portion thereof exceed thirty six (36) months, which shall be paid at the same time and in the same manner as the original tax due. SECTION 6.20. Interests on Other Unpaid Revenues. Where the amount of any other revenue due the province, 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 thereon at the rate not exceeding two percent (2%) per month from the date it is due until it is paid, but in no case shall the total interest on the unpaid amount or a portion thereof exceed thirty-six (36) months. SECTION 6.21. Penalty. 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 Five Thousand Pesos (P5,000.00), imprisonments of not less than one (1) month nor more than six (6) months, or both, by the discretion of the court. If the violation is committed by any juridical entity, the President, general manager or individual entrusted with the Administration thereof at the time of the Commission of the violation shall be held responsible or liable thereof. Punishment by a fine or imprisonment as herein provided for shall not relieve the offender from the payment of the tax, fee, or charge imposed under this Ordinance. SECTION 6.22. Compromise Settlement Fee. Except as provided under this Code, the governor is hereby authorized to enter into an extra judicial or out-of-court settlement of any offense involving violations of any provisions of this Code subject, however, to the following conditions: 1. That the officer shall pay a compromise settlement fee of not less than Three Hundred Pesos (P300.00); 2. That the payment of the compromise settlement fee above mentioned shall not relieve the offender from the payment of the corresponding tax, fee or charge due from him as provided under this Code, if he is liable therefore. CHAPTER VII Implementation of This Code SECTION 7.01. Promulgation of Rules and Regulations. Unless otherwise specifically provided in this Code or under existing laws, decrees, or ordinances, the provincial treasurer is authorized, subject to the approval of the provincial governor, through the Sangguniang Panlalawigan; to promulgate rules and regulations for the proper and efficient collection of taxes, fees and charges herein imposed. SECTION 7.02. Collecting of Delinquent Taxes, Fees, and Other Revenues Through Judicial Action. The Provincial Treasurer may enforce the collection of delinquent taxes, fees, charges, and other revenues by civil action in any court of competent jurisdiction. The civil action shall be filed by the provincial treasurer within five (5) years from the date the said taxes, fees, charges, and other revenues become due. SECTION 7.03. Power to Levy Other Taxes, Fees, or Charges. The provincial government shall have 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 taxes, fees, or charges shall not be unjust, excessive, oppressive, confiscatory, or contrary to national policy: Provided, further, that the ordinance levying such taxes, fees, or charges shall not be enacted without prior hearing conducted for the purpose. SECTION 7.04. Authority of the Provincial Government to Adjust Rates of Tax and Fees. The provincial government shall have the authority to adjust the tax rates as prescribed in this Code not oftener than once every five (5) years but not to exceed ten percent (10%) of the rates fixed in this Code. Rates of fees and charges may be adjusted by the provincial government not oftener than once every two (2) years, provided that the adjustments made are reasonable and approved by the Sangguniang Panlalawigan. SECTION 7.05. Authority to Grant Exemption Privileges. The provincial government may, through ordinances duly approved, grant tax exemptions, incentives, or reliefs under such terms and conditions as they may deem necessary. SECTION 7.06. Penalties for Violation of This Code. Any person who violates any provision of this Code not covered by specific penalty shall be fined for not less than One Thousand Pesos (Php1,000.00) nor more than Five Thousand Pesos (Php5,000.00) nor shall be imprisoned for not less than one (1) month nor more than six (6) months. Such fine or penalty or both, shall be imposed at the discretion of the court. CHAPTER VIII Final Provisions SECTION 8.01. Separability Clause. If for any reason, any section or provision of this Ordinance shall be held to be unconstitutional or invalid by a competent authority, such judgment or action shall not effect or impair the other section or provisions hereof. SECTION 8.02. Legality of this Code . Any question on the constitutionality or legality of this Code may be raised on appeal within thirty (30) days from its effectivity 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 the effectivity of this Code and the accrual and payment of the tax, fee, or charge levied herein. Provided, finally, that within thirty (30) days after 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 appropriate proceedings with a court of competent of jurisdiction. SECTION 8.03. Applicability Clause. All other matters relating to the impositions in this Code shall be governed by the pertinent provision of existing laws and other ordinances. SECTION 8.04. Repealing Clause. All ordinances, rules and regulations, or parts thereof, inconsistent with or in conflict with the provisions of this Ordinance, shall be deemed repealed or amended accordingly. SECTION 8.05. Effectivity. This Code shall take effect fifteen (15) days after three (3) consecutive days of publication in a newspaper of local circulation in the Province of Laguna. The new taxes, fees or charges and changes in rate therein shall accrue on the first (1st) day of the quarter next following the effectivity of this Ordinance pursuant to Section 166 of the Local Government Code. APPROVED, August 17, 2015. ORDERED: The Secretary to transmit a copy of this ordinance to all concerned. APPROVED: (SGD.) RAMIL L. HERNANDEZ Governor ATTESTED: (SGD.) ATTY. KATHERINE C. AGAPAY Vice-Governor Presiding Officer (SGD.) LORENZO B. ZUNIGA, JR. Majority Floor Leader Ex-Officio Member (President, LnB Laguna) (SGD.) JOSEPH KRIS BENJAMIN B. AGARAO Senior Board Member (SGD.) DAVE M. ALMARINEZ Member (SGD.) RAI-ANN AGUSTINE L. SAN LUIS Member (SGD.) ANGELICA B. ALARVA Member (SGD.) NEPTALI B. BAGNES Member (SGD.) ATTY. PURSINO C. ORUGA Member (SGD.) CARLO M. ALMORO Member (SGD.) JUAN M. UNICO Member (SGD.) JEFFREY A. PALCE Ex-Officio Member (PCL-President) CERTIFIED CORRECT AND DULY ENACTED: (SGD.) FRANCISCO R. MACABUHAY Secretary to the Sangguniang Panlalawigan n Note from the Publisher: Copied verbatim from the official copy.