Revenue Code of the Municipality of Las Piñas, Metro Manila

December 15, 1993 LAS PIAS ORDINANCE NO. 104-92 AN ORDINANCE APPROVING THE REVENUE CODE OF THE MUNICIPALITY OF LAS PIAS, METRO MANILA TITLE I General Provisions SECTION 1. Title . This code shall be known as the REVENUE CODE OF THE MUNICIPALITY OF LAS PIAS, METRO MANILA. SECTION 2. Scope . This code shall govern the taxing and other Revenue raising power of the Municipality of Las Pias as geographically defined under existing laws. CHAPTER I Definitions SECTION 3. Definition of terms . a) "Agricultural Product" includes the yield of the soil, such as corn, rice, wheat, rye, hay, coconuts, sugarcane, tobacco, root crops, vegetables, fruits, flowers, and their by-products; ordinary salt; all kinds of fish; poultry; and livestock and animal products, whether in their original form or not. The phrase whether in their original form or not refers to the transformation of said products by the farmer, fisherman, producer, or owner through the application of processes to preserve or otherwise to prepare said products for the market such as freezing, drying, salting, smoking, or stripping for purposes of preserving or otherwise preparing said products for the market; b) "Amusement" is a pleasurable diversion and entertainment. It is synonymous to relaxation, avocation, pastime or fun; c) "Amusement Places" includes theaters, cinemas, concert halls, circuses and other places of amusement where one seek admission to entertain oneself by seeing or viewing the show or performances; d) "Business" means trade or commercial activity regularly engaged in as a means of livelihood or with a view to profit; e) "Banks and other Financial Institutions" includes non-bank financial intermediaries, lending investors, finance and investment companies, pawnshops, money shops, insurance and companies, stock markets, stock brokers and dealers in securities and foreign exchange, as defined under applicable laws, or rules and regulations thereunder; f) "Capital Investment" is the capital which a person employs in any undertaking or which he contributes to the capital of a partnership, corporation, or any other juridical entity or association in a particular taxing jurisdiction; g) "Charges" refer to pecuniary liability, as rents or fees against persons or property; h) "Contractor" includes persons, natural or juridical, not subject to professional tax under Section 15 of this Code, whose activity consists essentially of the sale of all kinds of services for a fee, regardless of whether or not the performance of the service calls for the exercise or use of the physical or mental faculties of such contractor or his employees. CAIHTE As used in this Section, the term "contractor" shall include general engineering, general building and specialty contractors as defined under applicable laws; filling, demolition and salvage works contractors, proprietors or operators of mine drilling apparatus; proprietors or operators of dockyards; persons engaged in the installation of water system, and gas or electric light, heat, or power; proprietors or operators of smelting plants; engraving, plating and plastic lamination establishments; proprietors or operators of furniture shops and establishments for planing or surfacing and recutting of lumber, and sawmills under contract to saw or cut logs belonging to others; proprietors or operators of dry cleaning or dyeing establishments, steam laundries, and laundries using washing machines; proprietors or owners of shops for the repair of any kind of mechanical and electrical devices, instruments, apparatus, or furniture and shoe repairing by machine or any mechanical contrivance, proprietors or operators of establishments or lots for parking purposes, proprietors or operators of tailor shops, dress shops, milliners and hatters, beauty parlors, barbershops, massage clinics, sauna, Turkish and Swedish baths, slenderizing and building, saloons and similar establishments; photographic studios; funeral parlors; proprietors or operators of hotels, motels and lodging houses; proprietors or operators of arrastre and stevedoring, warehousing, or forwarding establishments; master plumbers, smiths, and house or sign painters; printers, bookbinders, lithographers; publishers except those engaged in the publication or printing of any newspaper, magazine, review or bulletin which appears at sale and which is not devoted principally to the publication of advertisements; business agents, private detective or watchman agencies, commercial and immigration brokers, and cinematographic film owners, lessors and distributors. i) "Corporations" includes partnerships, no matter how created or organized, joint-stock companies, joint accounts ( cuentas en participacion ),associations or insurance companies but does not include general professional partnerships and a joint venture or consortium formed for the purpose of undertaking construction projects or engaging in petroleum, coal, geothermal and other energy operations pursuant to an operating or consortium agreement under a service contract with the government. General Professional partnership are partnerships formed by persons for the sole purpose of exercising their common profession, or part of the income of which is derived from engaging in any trade or business. The term "resident foreign" when applied to a corporation means a foreign corporation not otherwise organized under the laws of the Philippines but engaged in trade or business within the Philippines; j) "Countryside and Barangay Business Enterprise" refers to any business entity, association, or cooperative registered under the provisions of Republic Act Numbered Sixty Eight Hundred Ten (R.A. No. 6810), otherwise known as "Magna Carta" For Countryside and Barangay Business Enterprise (Kalakalan 20); k) "Dealer" means one whose business is to buy and sell merchandise, goods, and chattels as a merchant. He stands immediately between the producer or manufacturer and the consumer and depends for his profit not upon the labor he bestows upon his commodities but upon the skill and foresight with which he watches the market; l) "Fee" means a charge fixed by law or ordinance for the regulation or inspection of a business or activity; m) "Franchise" is a right or privilege, effected 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; n) "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). o) "Manufacturer" includes every person who, by physical or chemical process, alters the exterior texture of 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 product so as to reduce it to marketable shape or prepare it for any of the use of industry, or who by any such process combines any such raw material or manufactured or partially manufactured products with other materials products of the same or of different kinds and in such manner that the finished products of such process or manufacture can be put to a special use or uses to which such raw material or manufactured or partially manufactured products in their original condition could not have been put, and who in addition alerts such raw materials or manufactured or partially manufactured products for the purpose of their sale or distribution to others and not for his own use or consumption; p) "Marginal Farmer or Fisherman" refers to an individual engaged in subsistence farming or fishing which shall be limited to the sale, barter or exchange of agricultural or marine products produced by himself and his immediate family; q) "Motor Vehicle" means any vehicle propelled by any power other than muscular power using the public roads, but excluding road rollers, trolley cars, street-sweepers, sprinklers, lawn mowers, bulldozers, graders, fork-lifts, amphibian trucks, and cranes if not used on public roads vehicles which run only on rails or tracks, and tractors, trailers, and traction engines of all kinds used exclusively for agricultural purposes; r) "Municipal Waters" includes not only streams, lakes and tidal waters within the municipality, not being the subject of private ownership and not comprised within the national parks, public forest, timber lands, forest reserves or fishery reserves, but also marine waters included between two lines drawn perpendicularly to the general coastline from points where the boundary lines of the municipality touch the sea at low tide and a third line parallel with general coastline and fifteen (15) kilometers of marine waters between them, the third line shall be equally distant from opposite shores of the respective municipalities; s) "Operator" includes the owner, manager, administrator, or any other person who operates or is responsible for the operation of a business establishment or undertaking; t) "Peddler" means any person who, either for himself or on commission, travels from place to place and sells his goods or offers to sell and deliver the same. Whether a peddler is a wholesale peddler or a retail peddler of a particular commodity shall be determined from the definition of wholesale dealer or retail dealer as provided in this Title; u) "Persons" means every natural or juridical being, susceptible of rights and obligations or of being the subject of legal relations; v) "Residents" refer to natural persons who have their habitual residence in the province, city or municipality where they exercise their civil rights and fulfill their civil obligations, and to juridical persons for which the law or any other provision creating or recognizing them fixes their residence in a particular province, city or municipality. In the absence of such law, juridical persons are residents of the province, city or municipality where they have their legal residence or principal place of business where they conduct their principal business or occupation; w) "Retail" means a sale where the purchaser buys the commodity for his own consumption, irrespective of the quantity of the commodity sold; x) "Vessel" includes every type of boat, craft, or other artificial contrivance used, or capable of being used, as a means of transportation on water; y) "Wharfage" means a fee assessed against the cargo of a vessel engaged in foreign or domestic trade based on quantity, weight, or measure received and/or discharged by vessels, and z) "Wholesale" means a sale where the purchaser buys or imports the commodities for resale to persons other than the end user regardless of the quantity of the transaction. CHAPTER II Rules of Construction SECTION 4. General rules . In construing any provision of this Code, the following rules of construction shall be observed unless inconsistent with the manifest intent of such provision. a) Words and Phrases . Words and phrases shall be construed and understood according to their common and approved usages. Words and phrases which may require a technical, peculiar or appropriate meaning under this Code shall be construed and understood according to such technical, peculiar or appropriate meaning. b) Gender and number . Every word in the Code importing the masculine gender shall extend and apply to both male and female. Every word importing the singular number shall extend and apply to several persons or things as well. Every word importing the plural number shall extend and apply to one person or thing as well. c) Reasonable time . In all cases where an act is required to done within a reasonable time, the time shall be deemed to mean such period as may be necessary for the prompt performance of the act. d) Computation of time . The time within an act is to be done as provided in this Code or in any rule or regulation issued pursuant thereto, when expressed in days, shall be computed by excluding the first day and including the last day. If the last day falls on Sunday or holiday, the same shall be excluded from the computation and the day following shall be considered the last day. e) Conflicting provisions of sections . If the provisions of different sections in the same chapter conflict with each other, the provision of the section which is last in point or sequence shall prevail. TITLE II Municipal Taxes ARTICLE I Tax on Transfer of Real Property Ownership SECTION 5. Imposition of tax There is hereby imposed a tax on the sale, donation, barter or on any other mode of transferring ownership or title of real property located within the Municipality at the rate of not more than fifty (50%) percent of one percent (1%) of the total consideration involved in the acquisition of the property or of the fair market value in case the monetary consideration involved in the transfer is not substantial, whichever is higher. SECTION 6. Exemption The sale, transfer or other disposition of real property pursuant to R. A. No. 6657 shall be exempt from this tax. SECTION 7. Requirements For this purpose the Register of Deeds of the Municipality shall, before registering any deed, require the presentation of the evidence of payment of this tax. The Municipal Assessor shall likewise make the same requirement before cancelling an old tax declaration and issuing a new one in place thereof. Notaries public shall furnish the Municipal Treasurer with a copy of any deed transferring ownership or title to any real property within thirty (30) days from the date of notarization. SECTION 8. Payment of Tax It shall be the duty of the seller, donor, transferor, executor or administrator to pay the tax herein imposed within sixty (60) days from the date of the execution of the deed or from the date of the property owners death. ARTICLE II Tax on Business of Printing and Publication SECTION 9. Imposition of Tax 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 a rate not exceeding fifty percent (50%) of one percent (1%) of the gross annual receipts for the preceding calendar year. CcTIAH In the case of a newly started business, the tax shall not exceed one-twentieth (1/20) of one percent (1%) of the capital investment. In the succeeding calendar year, regardless of when the business started to operate, the tax shall be based on the gross receipts for the preceding calendar year, or any fraction thereof. SECTION 10. 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. SECTION 11. Payment of Tax The tax shall be paid to the Municipal Treasurer or his duly authorized deputies on or before the twentieth day of January each year. ARTICLE III Franchise Tax SECTION 12. Imposition of Tax There is hereby imposed a tax on business enjoying a franchise, notwithstanding any exemption granted by any law or other special law, at a rate of fifty percent (50%) of one percent (1%) of the gross annual receipts, which shall include both cash sales and sales on account realized during the preceding calendar year within its territorial jurisdiction. In the case of newly started business, the tax shall not exceed one twentieth (1/20) of one percent (1%) of the capital investment. In the succeeding calendar year, regardless of when the business started to operate, the tax shall be based on the gross receipts for the preceding calendar year, or fraction thereof. SECTION 13. Exemption Holders of certificates of Public Convenience for the operation of public utility vehicles. SECTION 14. Payment of Tax The tax shall be paid to the Municipal Treasurer or his deputies on or before the twentieth day of January each year. ARTICLE IV Professional Tax SECTION 15. Imposition of Tax There is hereby imposed an annual professional tax on each person engaged in the exercise or practice of his profession requiring government examination at the following rate per annum: a. Lawyer, Doctor, Certified Public Accountant, Engineer, Architect, Surveyor P250.00 b. All other professionals not mentioned in subsection (a) hereinabove P175.00 Every person legally authorized to practice his profession shall pay the professional tax to the municipality where he practices his profession or were he maintains his principal office in case he practices his profession in several places; Provided, however, That such person who has paid the corresponding professional tax shall be entitled to practice his profession in any part of the Philippines without subjected to any other national or local tax, license, or fee for the practice of such profession. SECTION 16. Requirements Any individual or corporation employing a person subject to professional tax shall require payment by that person of the tax on his profession before employment and annually thereafter. 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. SECTION 17. Time of Payment The professional tax shall be payable annually on or before the thirty-first (31st) day of January. 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 has been paid. Professionals exclusively employed in the government shall be exempt from the payment of this tax. ARTICLE V Amusement Tax SECTION 18. Imposition of Tax There is hereby imposed an amusement tax to be collected from the proprietors, lessees, or operators of theaters, cinemas, concert halls, circuses, boxing stadia, and other places of amusement of a rate of not more than thirty percent (30%) of the gross receipts from admission fees. SECTION 19. Exemption The holding of operas, concerts, dramas, recitals, painting and art exhibition, flower shows, medical programs, literary and oratorical presentations, except pop, rock, or similar concerts shall be exempt from the payment of the tax herein imposed subject to guidelines issued by the Department of Finance (DOF). SECTION 20. Deduction and Withholding of Tax In the case of theaters or cinemas, the tax shall first be deducted and withheld by their proprietors, lessees, or operators and paid to the Municipal Treasurer before the gross receipts are divided between said proprietors, lessees or operators and the distributors of the cinematographic firms. SECTION 21. Payment of Tax The tax shall due and payable within the first twenty (20) days of the month next following that for which it is due by the proprietor or lessee or operator concerned. The tax shall be determined on the basis of a true and complete return of the amount of gross receipts derived during the preceding month. cADEIa SECTION 22. Penalties If the tax is not paid within the time fixed, the taxpayer shall be subject to the surcharges, interests and penalties prescribed by this Ordinance. In case of willful neglect to file the return and pay the tax within the time required, or in case of a fraudulent return is filed or a false return is willfully made, the taxpayer shall be subject to a surcharge of fifty percent (50%) of the correct amount of the tax due, in addition to the interest and penalties provided by this Ordinance. ARTICLE VI Tax on Delivery Trucks and Vans SECTION 23. Imposition of Tax There is hereby imposed an annual fixed tax for every delivery truck and van or any 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 to sales outlets, or consumers whether directly or indirectly, within the Municipality in an amount of five hundred (P500.00) pesos. SECTION 24. Exemption The manufacturers, producers, wholesalers, dealers and retailers referred to in the immediately foregoing Section shall be exempt from the tax on peddlers prescribed in this Ordinance. SECTION 25. Payment of Tax The tax prescribed in this Article shall be paid to the Municipal Treasurer or his duly authorized deputies on or before the twentieth day of January each year. In case of new delivery vans/trucks entering into or used in the business after January 31, the applicable tax shall be prorated by the quarter. ARTICLE VII Community Taxes SECTION 26. Imposition of Tax There is hereby imposed a community tax on: a) Every inhabitant of the Philippines eighteen (18) years of age or over who has been regularly employed on a wage or salary basis for at least thirty (30) consecutive working days during any calendar year, or who is engaged in business or occupation, or who owns real property with an aggregate assessed value of One Thousand Pesos (P1,000.00) or more, or who is required by law to file an Income Tax Return shall pay an annual Community Tax of Five Pesos (P5.00) and an annual additional Tax of One Peso (P1.00) for every One Thousand Pesos (P1,000.00) of Income regardless of whether from business, exercise of profession or from property which in no case shall exceed Five Thousand Pesos (P5,000.00). IcHTED In the case of husband and wife, the additional tax herein imposed shall be based upon the total property owned by them and the total gross receipts or earnings derived by them. b) Every corporation no matter how created or organized, whether domestic or resident foreign, engaged in or doing business in the Municipality shall pay an annual Community Tax of Five Hundred Pesos (P500.00) and an annual additional tax, which, in no case, shall exceed Ten Thousand Pesos (P10,000.00) in accordance with the following schedule: 1) For every Five Thousand Pesos (P5,000.00) worth of real property in the Municipality owned by it during the preceding year based on the valuation used for the payment of the real property tax under the existing laws, found in the assessment rolls of the assessors office Two Pesos (P2.00);and 2) For every Five Thousand Pesos (P5,000.00) of gross receipts or earnings derived by it from its business in the Municipality during the preceding year Two Pesos (P2.00). The dividends received by a corporation from another corporation however shall, for the purpose of an additional tax, be considered as part of the gross receipts or earnings of said corporation. SECTION 27. Exemptions The following are exempted from the Community Tax: 1) Diplomatic and Consular representatives; and 2) Transient visitors when their stay in the Philippines does not exceed three (3) months. SECTION 28. Requirements Community Tax Certificate A Community Tax Certificate shall be issued to every person or corporation upon payment of the community tax. A Community Tax Certificate may also be issued to any person or corporation not subject to the Community Tax upon payment of One Peso (P1.00). Presentation of Community Tax Certificate On Certain Occasions. a) When an individual subject to the community tax acknowledges any document before a notary public, takes the oath of office upon election or appointment to any position in the government services; receives any license, certificates on permit from any public authority; pay any tax or fee; receives any money from any public fund; transacts other official business; or receives any salary or wage from any person or corporation, it shall be the duty of any person, officer, or corporation, with whom such transaction is made or business done or from whom any salary or wage is received to require such individual to exhibit the community tax certificate. * The presentation of community tax certificate shall not be required in connection with the registration of a voter. b) When, through its authorized officers, any corporation subject to the community tax receives any license, certificate, or permit from any public authority, pays any tax or fee, receives money from public funds, or transacts other official business, it shall be the duty of the public official with whom such transaction is made or business done, to require such corporation to exhibit the community tax certificate. c) The Community Tax Certificate required in the two preceding paragraphs shall be the one issued for the current year, except for the period from January until the fifteen (15th) April each year, in which case, the certificate issued for the preceding year shall surface. SECTION 29. Place and Time of Payment The community tax shall be paid to the Office of the Municipal Treasurer or his duly authorized representative. The Community Tax shall accrue on the first day of January of each year which shall be paid not later than the last day of February of each year. If a person reaches the age of eighteen (18) years or otherwise loses the benefit of exemption on or before the last day of June, he shall be liable for the Community Tax on the day he reaches such age or upon the day of the exemption ends. However, if a person reaches the age of eighteen (18) years or loses the benefit of exemption on or before the last day of March, he shall have twenty (20) days to pay the Community Tax without becoming delinquent. Persons who come to reside in the Philippines or reach the age of eighteen (18) years on or after the first day of July of any year, or who cease to belong to an exempt class on or after the same date, shall not be subject to the Community Tax for that year. Corporations established and organized on or before the last day of June shall be liable for the Community Tax for that year. But corporations established and organized on or before the last day of March shall have twenty (20) days within which to pay the Community Tax without becoming delinquent. Corporations established and organized on or after the first day of July shall not be subject to the Community Tax for that year. If the tax is not paid within the time prescribed above, there shall be added to the unpaid amount an interest of twenty four percent (24%) per annum from the due date until it is paid. SECTION 30. Disposition of Proceeds The proceeds of the tax shall accrue to the general funds of the Municipality and Barangays except a portion thereof which shall accrue to the general fund of the national government to cover the actual cost of printing and the distribution of the forms and other related expenses. The Municipal Treasurer concerned shall remit to the National Treasurer the said share of the National Government in the proceeds of the tax within ten (10) days after the end of each quarter. The Municipal Treasurer may deputize the Barangay Treasurer to collect the Community Tax in their respective jurisdiction; Provided, however, that said Barangay Treasurer shall be bonded in accordance with existing laws. The proceeds of the Community Tax actually and directly collected by the Municipal Treasurer shall accrue entirely to the general fund of the municipality concerned. However, proceeds of the Community Tax collected through the Barangay Treasurers shall be apportioned after deducting the cost of printing and distribution, as follows: 1. Fifty Percent (50%) shall accrue to the general fund of the municipality; and 2. Fifty Percent (50%) shall accrue to the general fund of the Barangay where the tax is collected. ARTICLE VIII Business Taxes SECTION 31. Graduated Taxes There is hereby imposed a graduated tax on the following businesses: a) On manufacturers, assemblers, repackers, processors, brewers, distillers, rectifiers, and compounders of liquors, distilled spirits, and wines or manufacturers of any article of commerce of whatever kind or nature, in accordance with the following schedule: Gross Sales/Receipts Amount of For the Preceding Tax Per Annum Calendar Year: Less than P 10,000.00 P 165.00 P 10,000.00 or more but less than 15,000.00 220.00 15,000.00 or more but less than 20,000.00 302.00 20,000.00 or more but less than 30,000.00 440.00 30,000.00 or more but less than 40,000.00 660.00 40,000.00 or more but less than 50,000.00 825.00 50,000.00 or more but less than 75,000.00 1,320.00 75,000.00 or more but less than 100,000.00 1,650.00 100,000.00 or more but less than 150,000.00 2,200.00 150,000.00 or more but less than 200,000.00 2,750.00 200,000.00 or more but less than 300,000.00 3,850.00 300,000.00 or more but less than 500,000.00 5,500.00 500,000.00 or more but less than 750,000.00 8,000.00 750,000.00 or more but less than 1,000,000.00 10,000.00 1,000,000.00 or more but less than 2,000,000.00 13,750.00 2,000,000.00 or more but less than 3,000,000.00 16,500.00 3,000,000.00 or more but less than 4,000,000.00 19,800.00 4,000,000.00 or more but less than 5,000,000.00 23,100.00 5,000,000.00 or more but less than 6,500,000.00 24,375.00 6,500,000.00 M or more at a rate not exceeding thirty seven and a half percent (37 1/2%) of one percent (1%) The preceding rates shall apply only to amount of domestic sales of manufacturers, assemblers, repackers, processors, brewers, distillers, rectifiers and compounders of liquors, distilled spirits, and wines or manufacturers of any article of commerce of whatever kind or nature other than those enumerated in paragraph (c) of this Article. b) On wholesalers, distributors, or dealers in any article of commerce of whatever kind or nature in accordance with the following schedules: Gross Sales/Receipts Amount of For the Preceding Tax Per Annum Calendar Year: Less than P 1,000.00 P 18.00 P 1,000.00 or more but less than 2,000.00 33.00 2,000.00 or more but less than 3,000.00 50.00 3,000.00 or more but less than 4,000.00 72.00 4,000.00 or more but less than 5,000.00 100.00 5,000.00 or more but less than 6,000.00 121.00 6,000.00 or more but less than 7,000.00 143.00 7,000.00 or more but less than 8,000.00 165.00 8,000.00 or more but less than 10,000.00 187.00 10,000.00 or more but less than 15,000.00 220.00 15,000.00 or more but less than 20,000.00 275.00 20,000.00 or more but less than 30,000.00 330.00 30,000.00 or more but less than 40,000.00 440.00 40,000.00 or more but less than 50,000.00 660.00 50,000.00 or more but less than 75,000.00 990.00 75,000.00 or more but less than 100,000.00 1,320.00 100,000.00 or more but less than 150,000.00 1,870.00 150,000.00 or more but less than 200,000.00 2,420.00 200,000.00 or more but less than 300,000.00 3,300.00 300,000.00 or more but less than 500,000.00 4,400.00 500,000.00 or more but less than 750,000.00 6,600.00 750,000.00 or more but less than 1,000,000.00 8,800.00 1,000,000.00 or more but less than 2,000,000.00 10,000.00 P 2,000,000.00 or more at a rate not exceeding fifty percent (50%) of one percent (1%) The business enumerated in paragraph (a) above shall no longer be subject to the tax on wholesalers, distributors, or dealers provided in this Article. c) On exporters, and on manufacturers, millers, producers, wholesalers, distributors, dealers or retailers of essential commodities enumerated hereunder at a rate not exceeding one-half (1/2) of the rates prescribed in paragraphs (a),(b) and (d) of this Article: (1) Rice and corn; (2) Wheat or cassava flour, meat, dairy products, locally manufactured, processed or preserved food, sugar, salt and other agricultural, marine, and fresh water products, whether in their original state or not; (3) Cooking oil and cooking gas; (4) Laundry soap, detergents, and medicine; (5) Agricultural implements, equipment and post-harvest facilities, fertilizers, pesticides, insecticides, herbicides, and other farm inputs; (6) Poultry feeds and other animal feeds; (7) School supplies; and (8) Cement. For purposes of this Article, the term exporters shall refer to those who are principally engaged in the business of exporting goods and merchandise, as well as manufacturers and producers whose goods or products are both sold domestically and abroad. The amount of export sales shall be excluded from the total sales and shall be subject to the rates not exceeding one half (1/2) of the rates prescribed under paragraphs (a),(b) and (d) of this Article. d) On retailers, Gross Sales/Receipts Rate of Tax For the Preceding Year: Per Annum P 400,000.00 or less 2% more than P400,000.00 1% The rate of two percent (2%) per annum shall be imposed on sales not exceeding Four Hundred Thousand Pesos (P400,000.00),while the rate of one percent (1%) per annum shall be imposed on sales in excess of the first Four Hundred Thousand Pesos (P400,000.00). Barangays, however, shall have the exclusive power to levy taxes, as provided under Article 241 (a) of this Rule, on gross sales or receipts of the preceding calendar year of Fifty Thousand Pesos (P50,000.00) or less, in the case of municipalities. e) On contractors and other independent contractors, in accordance with the following schedule: Gross Sales/Receipts Amount of For the Preceding Tax Per Annum Calendar Year: Less than P 5,000.00 P 27.50 P 5,000.00 or more but less than 10,000.00 61.60 10,000.00 or more but less than 15,000.00 104.50 15,000.00 or more but less than 20,000.00 165.00 20,000.00 or more but less than 30,000.00 275.00 30,000.00 or more but less than 40,000.00 385.00 40,000.00 or more but less than 50,000.00 550.00 50,000.00 or more but less than 75,000.00 880.00 75,000.00 or more but less than 100,000.00 1,320.00 100,000.00 or more but less than 150,000.00 1,980.00 150,000.00 or more but less than 200,000.00 2,640.00 200,000.00 or more but less than 250,000.00 3,630.00 250,000.00 or more but less than 300,000.00 4,620.00 300,000.00 or more but less than 400,000.00 6,160.00 400,000.00 or more but less than 500,000.00 8,250.00 500,000.00 or more but less than 750,000.00 9,250.00 750,000.00 or more but less than 1,000,000.00 10,250.00 1,000,000.00 or more but less than 2,000,000.00 11,500.00 2,000,000.00 or more at a rate not exceeding fifty percent (50%) of one percent (1%) f) On banks and other financial institutions, at a rate not exceeding fifty percent (50%) of one percent (1%) on the gross receipts of the preceding calendar year derived from interest, commissions and discounts from lending activities, income from financial leasing, dividends, rentals on property and profit from exchange or sale of property, insurance premium. All other income and receipts of banks and financial institutions not otherwise enumerated above shall be excluded from the taxing authority of the LGU concerned. g) Owners or operators of cafes, refreshments parlors, restaurants, carinderias, food caters shall pay the tax in accordance with the following schedule: Gross Annual Sales/Receipts Tax for the Preceding Year: Per Annum Less than P 2,000.00 P 50.00 P 2,000.00 or more but less than 5,000.00 80.00 5,000.00 or more but less than 8,000.00 140.00 8,000.00 or more but less than 12,000.00 220.00 12,000.00 or more but less than 18,000.00 300.00 18,000.00 or more but less than 25,000.00 400.00 25,000.00 or more but less than 30,000.00 500.00 30,000.00 or more but less than 35,000.00 800.00 35,000.00 or more but less than 40,000.00 1,000.00 40,000.00 or more but less than 50,000.00 1,500.00 For every P1,000.00 or a fraction thereof in excess of P50,000.00 10.00 h) Real estate dealers shall pay the tax in accordance with the following schedule: 1. Subdivision operators, per sq. meter 0.10 the tax shall be based on the total area of the remaining lots titled in the name of the subdivision operator. 2. Lessors or sub-lessors of real estate except hotels, motels and lodging houses which are taxable under paragraph (e) of this Section; Gross Annual Receipts Tax For the preceding year: Per Annum Less than P 1,000.00 exempt P 1,000.00 or more but less than 5,000.00 P 50.00 5,000.00 or more but less than 10,000.00 100.00 10,000.00 or more but less than 20,000.00 200.00 20,000.00 or more but less than 30,000.00 500.00 30,000.00 or more but less than 40,000.00 750.00 40,000.00 or more but less than 50,000.00 1,000.00 For every P1,000.00 in excess of P50,000.00 for real property used for purposes other than residential 20.00 For every P1,000.00 in excess of P50,000.00 for real property used for residential purposes 10.00 3. On dealers of real estate excluding subdivisions operators and lessor of real estate; Gross Annual Receipts Tax For the preceding year: Per Annum Less than P 10,000.00 P 300.00 P 10,000.00 or more but less than 50,000.00 750.00 50,000.00 or more but less than 100,000.00 1,000.00 100,000.00 or more but less than 150,000.00 1,500.00 150,000.00 or more but less than 300,000.00 2,500.00 300,000.00 or more but less than 500,000.00 5,000.00 500,000.00 or more but less than 1,000,000.00 8,000.00 1,000,000.00 or more but less than 3,000,000.00 15,000.00 3,000,000.00 or more but less than 5,000,000.00 20,000.00 5,000,000.00 or more but less than 8,000,000.00 25,000.00 8,000,000.00 or more but less than 10,000,000.00 35,000.00 For every P500,000.00 in excess of P10,000.00 1,500.00 i) Owners or operators of privately owned public markets and shopping centers shall pay the tax in accordance with the following schedule: Gross Receipts for the Tax preceding calendar year Per Annum Less than P 20,000.00 P 500.00 20,000.00 or more but less than 50,000.00 1,500.00 50,000.00 or more but less than 100,000.00 2,500.00 100,000.00 or more but less than 200,000.00 5,000.00 200,000.00 or more but less than 250,000.00 6,500.00 250,000.00 or more but less than 350,000.00 8,000.00 350,000.00 or more but less than 500,000.00 10,000.00 500,000.00 or more but less than 750,000.00 12,500.00 750,000.00 or more but less than 1,000,000.00 15,000.00 For every P5,000.00 in excess of P1,000,000.00 100.00 SECTION 32. Fixed Taxes There is hereby imposed an annual Fixed Tax on the following businesses: a) Dealers in fermented liquors distilled spirits and/or wines two percent (2%) of gross sales/receipts of the preceding calendar year. b) Dealers in tobacco two percent (2%) of gross sales/receipts of the preceding calendar year. c) On owners or operators of amusement/vending devices: 1. Each juke box machine P150.00 p/a 2. Each machine or apparatus for visual entertainment 200.00 p/a 3. Each apparatus for vending/dispersing softdrinks and other articles 200.00 p/a 4. For each coin operated amusement machine & vending games of skills 250.00 p/a d) On owners or operators of amusement places 1. Night and Day Clubs P 10,000.00 p/a 2. Supper clubs, cocktail lounges, bar beer gardens, pub houses, disco houses, cabarets, dance halls, dancing pavillions, and other similar establishments 10,000.00 p/a 3. skating rinks 1,000.00 p/a 4. swimming pools only 1,000.00 p/a 5. billiard and pool stalls-per table 100.00 p/a 6. bowling alleys Automatic per lane 500.00 p/a Non-automatic per lane 250.00 p/a 7. Circus, carnivals and the like per day 200.00 p/a 8. Merry-go-rounds, roller coasters, ferris wheels, swings, shooting galleries or similar contrivance, per contrivance per day 100.00 p/a e) On owners or operators of Theaters and Cinema houses per Cinema/Theater house 5,000.00 p/a f) On owners or operators of boxing studio, auditoriums, gymnasiums, concert or similar establishments 3,000.00 p/a g) On owners or operators of race trucks 10,000.00 p/a h) On owners or operators of cockpits, including their personnel. All operators, maintainers or owners of cockpits shall pay a Mayor's Permit and pay an annual permit fee of Five Thousand (5,000.00) Pesos and annual Business Tax of Ten Thousand (P10,000.00) Pesos payable on or before January 20 of each year; The following cockpit personnel shall pay the corresponding fee as follows: a) Operator, general manager, host, promoter, or such other terms applied to persons promoting or hosting cockfights P 200.00 b) Pit manager 120.00 c) Referee (Sentenciador) 120.00 d) Cashier 120.00 e) Bet Manager (Kasador) 120.00 f) Gaffer (Mananari) 120.00 h) Bet Taker (Kristo) 70.00 Special cockfight (Pintakasi) or Derby shall be held on any day of the week provided that the same shall not exceed or last for more than three (3) days; The following fees for Special Cockfight (Pintakasi) or Derby shall be paid to the Municipal Treasurer within five (5) working days from the date of actual holding of the cockfight as follows: a) International Derby P 5,000.00 b) Special Cockfight (Pintakasi) 1,500.00 c) Two-Cock Derby 1,500.00 d) Three-Cock Derby 1,700.00 e) Four-Cock Derby 2,000.00 f) Five-Cock Derby 2,500.00 A SPECIAL LEVY FOR WINNING BETS SHALL LIKEWISE BE PAID AS FOLLOWS: a) For every "SULTADA" to be collected from the winning cock's owner and to be remitted to the Las Pias Municipal Treasurer by the Cockpit Owner or operator P10.00 sultada fees; b) For every "SULTADA" in Derby to be collected from the winning cock's owner and to be remitted to the Las Pias Municipal Treasurer by the Cockpit Owner or Operator P10.00; DTSIEc Cockpit manager, maintainer or operator who fails to pay the corresponding fees as herein provided shall be penalized by a fine of five thousand (P5,000.00) Pesos or six (6) months imprisonment, or both, at the discretion of the court; Cockpit personnel as enumerated in Section 2 hereof, who fails to pay the corresponding fee shall be penalized by a fine if not less than P500.00 but not more than P1,000.00 or 30 days imprisonment, or both at the discretion of the court; i) Owners or operators of gun clubs P 1,000.00 p/a j) Martial/Arts Club 1,000.00 p/a k) Pelota, tennis, basketball courts and other similar court-per court 200.00 p/a l) Pre-Need companies including insurance companies, educational and/or memorial plan establishments and other similar establishments Principal office 10,000.00 p/a For every brand 1,000.00 p/a m) Golf links 5,000.00 p/a n) Polo grounds 5,000.00 p/a o) Cemeteries and memorial parks Less than 2 hectares 5,000.00 p/a 2 to 5 hectares 10,000.00 p/a more than 5 hectares 15,000.00 p/a p) Fishponds, fishpens on fish breeding grounds per hectare or fraction thereof 20.00 p/a q) Refrigeration/cold storage unit 1,000.00 p/a r) lumber yards 2,000.00 p/a s) schools not regulated by DECS 1,000.00 p/a t) car exchange (consignment basis only) 2,000.00 p/a SECTION 33. Newly Operated Business For a newly started business falling under paragraphs (a),(b) (c),(d),(e),(f),or (g) Sec. 31 and paragraphs (a),(b),(c),(d) of Sec. 32 above, the tax shall be fixed by the quarter. The initial tax for the quarter in which the business starts to operate shall be one-fourth (1/4) of one-tenth (1/10) of one (1%) percent of the capital investment, but in no case shall it be less than the minimum provided therefor by the pertinent schedule. However, in succeeding quarter or quarters, in case the business opens before the last quarter of the year, the tax shall be based on the gross sales/receipts for the preceding quarter at the rate of one-fourth (1/4) of the annual rates fixed in the pertinent schedule. In the succeeding years, regardless of when the business started to operate, the tax shall be based on the gross sales/receipts for the preceding calendar year, or any fraction thereof, as provided in the pertinent schedule. SECTION 34. Situs of the Tax For purposes of collection of the taxes under Article VIII of the Code, manufacturers, assemblers, repackers, brewers, distillers, rectifiers and compounders of liquor, distilled spirits and wines, millers, producers, exporters, wholesalers, distributors, dealers, contractors, banks and other financial institutions, and other businesses, maintaining or operating branch or sales outlet elsewhere shall record the sale in the branch or sales outlet making the sale or transaction, and the tax thereon shall accrue and shall be paid to the municipality where such branch or sales outlet in the city or municipality where the sale or transaction is made, the sale shall be duly recorded in the principal office and the taxes due shall accrue and shall be paid to such city or municipality. b) The following sales allocation shall apply to manufacturers, assemblers, contractors, producers and exporters with factories, project offices, plants and plantations in the pursuit of their business: 1. Thirty percent (30%) of all sales recorded in the principal office shall be taxable by the City or Municipality where the principal office is located; and 2. Seventy percent (70%) of all sales recorded in the principal office shall be taxable by, the City or Municipality where the factory, project office, plant or plantation is located. IAEcCT c) In case of a plantation located at a place other than the place where the factory is located, said seventy percent (70%) mentioned in subparagraph (b) of subsection (2) above shall be divided as follows: 1. Sixty percent (60%) to the City or Municipality where the factory is located; 2. Forty percent (40%) to the City or Municipality where the plantation is located; d) In cases where a manufacturer, assembler, producer, exporter or contractor has two (2) or more factories, project offices, plants or plantations located in different localities, the seventy percent (70%) sales allocation mentioned in subparagraph (b) of subsection (2) above shall be prorated among the localities where the factories, project offices, plants and plantations are located in proportion too their respective volumes of production during the period for which the tax is due. e) The foregoing sales allocation shall be applied irrespective of whether or not sales are made in the locality where the factory, project office, plant, or plantation is located. SECTION 35. Retirement of Business a) Any person natural or juridical, subject to the tax on businesses under Art. VIII of this Code shall, upon termination of the business, submit a sworn statement of the gross sales or receipts for the calendar year. For purposes hereof, termination shall mean that business operations are stopped completely. Any change in ownership, management and/or name of the business shall not constitute termination as contemplated in this SPC. Unless stated otherwise, assumption of the business by any new owner or manager or re-registration of the same business under a new name will only be considered by Municipality for record purposes in the course of the renewal of the permit or license to operate the business. The local treasurer concerned shall see to it that the payment of taxes of a business is not avoided by stimulating the termination or retirement thereof. For this purpose, the following procedural guidelines shall be strictly observed: 1) The local treasurer shall assign every application for the termination or retirement of business to an inspector in his office who shall go to the address of the business on record to verify if it is really no longer operating. If the inspector finds that the business is simply placed under a new name, manager and/or new owner, the local treasurer shall recommend to the mayor the disapproval of the application for the termination or retirement of said business. Accordingly, the business continues to become liable for the payment of all taxes, fees and charges imposed thereon under existing local tax ordinances; and 2) In the case of a new owner to whom the business was transferred by sale or other form of conveyance, said new owner shall be liable to pay the tax or fee for the transfer of the business to him if there is an existing ordinance prescribing such transfer tax. b) If it is found that the retirement or termination of the business is legitimate, and the tax due therefrom be less than the tax due for the current year based on the gross sales or receipts, the difference in the amount of the tax shall be paid before the business is considered officially retired or terminated. c) The permit issued to a business retiring or terminating its operations shall be surrendered to the local treasurer who shall forthwith cancel the same and record such cancellation in his books. SECTION 36. Payment of Business Taxes a) The taxes under Art. VIII shall be payable for every separate or distinct establishment or place where business subject to tax is conducted and one line of business does not become exempt by being conducted with some other business is for which such tax has been paid. The tax on a business must be paid by the person conducting the same. b) In cases where a person conducts or operates two(2) or more of the businesses mentioned in Art. VIII of this Code which are subject to different rates of tax, the gross sales or receipts of each business shall be separately reported for the purpose of computing the tax due from each business. c) In cases where a person conducts or operates two (2) or more of the businesses mentioned in Art. VIII of this Code which are subject to the same rate of tax, the tax shall be computed on the combined total gross sales or receipts of the said two (2) or more related businesses. SECTION 37. Requirements a) Any person who shall establish or operate any business, trade or activity within the Municipality shall first obtain the necessary permit from the Municipal Mayor or his duly authorized deputies and shall pay the corresponding business tax imposed in this Chapter. b) Posting of official receipts Every person issued an official receipt for the conduct of a business or undertaking shall keep the same conspicuously posted in plain view at the place where the business or undertaking is conducted. If he has no fixed place of business or office, he shall keep the official receipt or copy thereof in his person. c) Transfer of business Any business for which the tax has been paid may be transferred and continued in any other place within the territorial limits of municipality without the payment of an additional tax during the period for which payment of the tax has been made. d) Death of licensee When any individual paying a business tax dies and the business is continued by a person interested in his estate, no additional payment shall be required for the residue of the term for which the tax was paid. e) Issuance of sales invoices or receipts All persons subject to the business tax shall prepare and issue sales or commercial invoices or receipts in accordance with the requirements of the Bureau of Internal Revenue. cEHSIC f) Submission of sworn statement Any person engaged in a business subject to the graduated business tax based on gross sales and/or receipts shall within the first twenty (20) days of January of each year of every quarter submit a sworn statement of his gross sales and/or receipts shall within the first twenty (20) days of January of each year or of every quarter submit a sworn statement of his gross sales and/or receipts for the preceding calendar year or quarter in such manner and form as may be prescribed by the Treasurer's Office or its duly authorized deputies. If the business or undertaking is terminated, the official receipt issued for the payment of the business tax therefore shall be submitted to the municipal treasurer together with a sworn statement of the gross sales and/or receipts for the current year, within twenty (20) days following the closure. Any tax due shall first be paid before any business or undertaking can be considered terminated. ARTICLE IX Real Property Taxes SECTION 38. Imposition of Tax There is hereby imposed an ad valorem tax on real properties located in the municipality in accordance with the following rates: Classification Use: (Municipal Ordinance No. 108-92) a) Residential 1% of assessed value b) Commercial & industrial 1.5% of assessed value c) Special Classes 1.5% of assessed value d) Idle Lands 5% of assessed value SECTION 39. Exemption from Payment of Real Property Tax The following are exempted from payment of the real property tax: a) All real property owned by the Republic of the Philippines or any of its political subdivisions, except when the beneficial use thereof has been granted, for consideration or otherwise, to a taxable person; b) Charitable institutions, churches, parsonages, or convents appurtenant thereto, mosques, nonprofit or religious cemeteries and all lands, buildings, and improvements actually, directly, and exclusively used for religious, charitable or educational purposes; c) All machineries and equipment that are actually, directly and exclusively used by local water district and GOCCs engaged in the supply and distribution of water and/or generation and transmission of electric power; d) All real property owned by duly registered cooperatives as provided in RA 6938; and e) Machinery and equipment exclusively used for pollution control and environmental protection. Except as provided in this Code, any exemption from payment of real property tax previously granted to, or presently enjoyed by, all persons, whether natural or juridical, including all GOCCs are withdrawn upon the effectivity of the Code. SECTION 40. Additional Levy for Special Education Fund There is hereby imposed an annual tax of one percent (1%) on the assessed value of real property which shall be in addition to the basic real property tax. The proceeds thereof shall exclusively accrue to the special education fund. SECTION 41. Idle Lands, Coverage For purposes of real property taxation, idle lands shall include the following: a) Agricultural lands, more than one (1) hectare in area, suitable for cultivation, dairying, inland fishery, and other agricultural uses, one-half (1/2) of which remain uncultivated or unimproved by the owner of the property or person having legal interest therein. Agricultural lands planted to permanent or perennial crops with at least fifty (50%) trees to a hectare shall not be considered idle lands. Lands actually used for grazing purposes shall likewise not be considered idle lands. b) Lands, other than agricultural, located in the municipality, more than one thousand (1,000) square meters in area one-half (1/2) of which remain unutilized or unimproved by the owner of the property or person having legal interest therein. Regardless of land area, this Article shall likewise apply to residential lots in subdivisions duly approved by proper authorities, the ownership of which has been transferred to individual owners, who shall be liable for the additional tax provided 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 the subdivision owner or operator. The municipality may exempt idle lands from the additional levy by reason or force majeure, civil disturbance, natural calamity, or any cause or circumstance which physically or legally prevents the owner of the property or person having legal interest therein from improving, utilizing, or cultivating the same. SECTION 42. Payment of Tax The tax levied under this Article shall accrue on the first day of January of each year but may be paid on four (4) equal quarterly installments. SECTION 43. Disposition of Proceeds The proceeds from the basic real property tax including tax from idle lands shall be as follows: Municipality 35% MMA 35% Barangays 30% The additional 1% levy for Special Education Fund shall accrue exclusively to said fund. The 30% Barangay share shall be distributed as follows: 1st 15% equally among all barangays 2nd 15% prorated based on actual collection per barangay SECTION 44. Applicability Clause For the efficient administration of the real property tax the applicable provisions of Republic Act No. 7160 otherwise known as the Local Government Code of 1991 and other pertinent law shall apply. TITLE III Municipal Regulatory Fees and User Charges CHAPTER I Regulatory Fees ARTICLE I Mayor's Permit Fees for Business and other Activities SECTION 45. Imposition of Fees The following permit fees shall be collected for the issuance of a permit by the Municipal Mayor to operate a business, pursue an occupation or calling, or undertake an activity within the municipality: SaDICE 1) Owners or operators of amusement places/devices: a) Night/day clubs, supper clubs, cocktail lounges, bars, disco houses, beer gardens, cabarets, dance halls P 5,000.00 b) Social club/voluntary associations or organizations 1,000.00 c) Skating rinks 1,000.00 d) Bath houses, resorts, steam baths, sauna baths, and the like 5,000.00 e) Billiard halls/pool halls per table 100.00 f) Bowling establishments 5,000.00 g) Circuses, carnivals, per houses 2,000.00 h) Merry-go-rounds, roller coasters, ferries wheels, swing, shooting galleries, or similar contrivances, per contrivance 100.00 i) Theaters and cinema houses 5,000.00 j) Boxing studio, auditoriums, gymnasium, concert halls, or similar halls or establishments 3,000.00 k) Race track establishments and cockpits 5,000.00 l) Amusement devices, per device 100.00 2) Financial institutions (banks, pawnshops, insurance companies, lending investors, money shops) Main Office 5,000.00 Per Branch 2,000.00 3) Pre-Need Companies (memorial plans, educational, etc.) Principal Office 2,000.00 Per Branch 1,000.00 4) Subdivision Operators 5,000.00 5) Private cemeteries/memorial parks 5,000.00 6) Boarding houses/lodging houses 500.00 7) Dancing/driving/speed reading schools/EDP 1,000.00 8) Private schools not regulated by DECS 1,000.00 9) Driving ramps, golf links, polo grounds 2,000.00 10) Private detective/security agencies Principal Office 2,000.00 For every locality where security guards are posted 200.00 11) Delivery trucks/vans regardless of the number of truck or van 200.00 12) For maintaining window/display office 500.00 13) Promoters, sponsors/talent scouts 200.00 14) For maintaining an office, such as liaison office, administrative office and/or similar office with an area as follows: 400 sq. m. or more 1,000.00 300 sq. m. or more but less than 400 sq. m. 800.00 200 sq. m. or more but less than 300 sq. m. 600.00 200 sq. m. or less 500.00 15) For operating private warehouse except those which business is duly licensed in the Municipality 1,000.00 16) Cold storages 1,000.00 17) Lumber yards 2,000.00 18) Car exchanges 1,000.00 19) Storage and sell of flammable substances 1,000.00 20) Businesses classified under Art. VIII Sec. 31 paragraphs a, b, & e 5,000.00 21) Businesses classified under Art. VIII, Sec. 31, paragraph c exporters 2,500.00 22) Business classified under Art. VIII, Sec. 31 paragraph d 1,000.00 23) Business classified under Art. VIII, Sec. 31 paragraph g (cafe, restaurants, etc.) 2,000.00 24) Lessors/sub-lessors; Real Estate dealers excluding subd. operators 3,000.00 25) Operators of privately owned public markets, shopping centers 5,000.00 26) Dealers in fermented liquors/distilled spirits, tobacco 2,000.00 27) Gun clubs & martial arts club and other similar establishments 1,000.00 28) Fishponds, fish pens, etc. 1,000.00 29) Golf links, polo grounds 5,000.00 30) Refrigeration/cold storage 2,000.00 SECTION 46. Payment of Fees Permit fees prescribed under this Article shall be paid to the Municipal Treasurer or his duly authorized deputies before any business occupation or calling can be lawfully begun or pursued to the ensuing year, payment of the annual permit fees shall be within the first twenty (20) days of the beginning of the calendar year. One business, occupation or calling does not become exempt by being conducted with some other businesses, occupation or calling for which the permit fees has been paid. SECTION 47. Administrative provisions a) Supervision and control over establishments and places To maintain peaceful, healthful, sanitary and safe conditions in the Municipality, businesses and occupations shall be conducted in such manner and mode prescribed under such rules and regulations promulgated by the Municipality in accordance with existing laws. b) Application for permit An application for permit shall be filed with the Municipal Mayor or his duly authorized deputies. The form to be provided for the purpose shall set forth all necessary information, including the name and citizenship of the applicant, the description of the business, occupation or undertaking to be conducted, and such other information as may be prescribed. Any false statement made by the applicant or licensee shall constitute a sufficient ground for denying or revoking the permit without prejudice to the criminal liability of the applicant or licensee. Permit may be refused to any person (1) who had previously violated any ordinance or regulation relative to the granting of permits; (2) whose business establishment or undertaking does not conform with zoning regulations, safety, health and other requirements of the Municipality; (3) who has an unsettled tax obligation, debt or liability to the government; or (4) who is not qualified under any provision of law or regulation to establish or operate the business applied for. c) Issuance of permit Upon approval of the application for a permit two (2) copies of the Mayor's permit together with the application signed by the Municipal Mayor or his duly authorized deputy shall be returned to the applicant. One (1) copy shall be presented to the Municipal or City Treasurer or his duly authorized deputies as basis for the collection of the permit fee and the corresponding business tax, if any. Every permit issued shall show the name of the applicant, his nationality, marital status, address, nature of organization, (whether sole proprietorship, partnership, or corporation),location of business, date of issue and expiration of permit, and such other information or data as may be necessary. d) Posting of permit Every licensee shall keep his permit posted at all times in a conspicuous place of the business establishment or office. If has no fixed place of business or office, he shall keep the permit or copy thereof, in his person. The permit shall immediately be produced upon demand by the duly authorized deputies of the Municipal Mayor or Treasurer. e) Renewal of permit The permit issued shall be renewed every calendar year within the prescribed period upon payment of the corresponding fee prescribed under this Article. f) Revocation of permit When a person doing business or engaging in an activity under the provisions of this Code violates any provision of this Chapter; violates any condition set forth in the permit; refuses to pay an indebtedness or liability to the Municipality; abuses his privilege to do business or pursues an activity within the locality to the injury of public morals or peace; when the place where such business or undertaking is conducted becomes a nuisance or is permitted to be used as a resort for disorderly characters, criminals, or women or ill repute; or when the applicant has made any false statement on any portion in his application, the Municipal Mayor or his duly authorized deputies may, after investigation, revoke the permit. Such revocation shall forfeit all sums which may have been paid with respect to the right granted in addition to the penalties provided for under this Code. g) Expiration upon revocation or surrender Every permit shall cease to be in force upon revocation or surrender thereof. Every person holding a permit shall surrender the same upon revocation, or upon closure of the business or discontinuance of the undertaking for which the permit was issued. The business shall deemed finally closed only upon payment of all taxes, charges or fees due thereon. ARTICLE II Sanitary Inspection Permit SECTION 48. Imposition of Fee Every owner/operator of business, industrial, commercial or agricultural establishments, accessories, shall secure sanitary certificate or permit for the purpose of supervision and enforcement of existing rules and regulations on sanitation and safety of the public upon payment to the Municipal Treasurer of an annual fee in accordance with the following schedule: a) Financial Institutions such as banks, pawnshops, money shops, insurance companies and all other similar establishments Main Office P 300.00 Every branch 200.00 b) Gasoline and filling stations 500.00 c) Private hospitals 1,000.00 d) Medical clinics, dental and animal hospitals 300.00 e) Hotels, motels, apartels and all other similar establishments 1,000.00 f) Apartments, per door 100.00 g) Houses for rent 200.00 h) Dormitories, lodging or boarding houses 200.00 i) Institutions of learning 500.00 j) Media facilities 300.00 k) Administration offices, display offices and/or office of professionals 300.00 l) All other businesses, industrial, commercial, agricultural establishments not specifically mentioned above: With an area of 1,000.00 sq. m. or more 1,000.00 500 sq. m. or more but less than 1,000 sq. m. 800.00 200 sq. m. or more but less than 500 sq. m. 600.00 100 sq. m. or more but less than 200 sq. m. 400.00 50 sq. m. or more but less than 100 sq. m. 200.00 less than 50 sq. m. 100.00 In the case were a single person, partnership or corporation conducts or operates two or more businesses in one place or establishment, the sanitary inspection permit fee shall be imposed on the business with the highest rate. SECTION 49. Time of payment The sanitary inspection fee prescribed under this Article shall be paid at the Office of the Municipal Treasurer concerned within ten (10) days from the date of inspection. SECTION 50. Administrative provision Except as otherwise Provided, the Local Health Officer or his duly authorized representatives shall conduct an annual inspection of all houses, accessoria or buildings for rent or as soon as circumstances require and all business establishments (commercial, industrial, agriculture) in order to determine their adequacy of ventilation, propriety of habitation and general sanitary conditions pursuant to the existing laws, rules and regulations. Sanitary permit shall be issued to the owner by the Local Health Officer or his duly authorized representative after such inspection was conducted and found to be sanitary. Every permit issued shall show the name of the applicant, his nationality, marital status, address, nature of organization, (whether sole proprietorship, partnership or corporation),location information or data as may be necessary. The permit shall be granted for a period of not more than one year and shall expire on the 31st day of December following the date of issuance thereof, unless revoked or surrendered earlier. Every permit shall cease to be in force upon revocation; surrender of same; upon closure of the business or discontinuance of the undertaking for which the permit was issued. The business shall be deemed finally closed only upon payment of all taxes, charges and fees due thereon. ARTICLE III Health & Laboratory Fees SECTION 51. Health Certificate Fee All persons required by existing laws, rules and regulations to secure health certificates from the Office of the Local Health Officer shall pay an annual fee of thirty (P30.00) pesos. SECTION 52. Laboratory Fees All persons requiring the services of the Local Health Officer for laboratory tests shall pay the following laboratory fees: 1. Urinalysis P 20.00 2. Stool Exam. 20.00 3. Pregnancy Test 60.00 4. Complete Blood Count 50.00 5. Hemoglobin Hematocrit 20.00 6. All other Test 10.00 SECTION 53. Time of payment The Health Certificate Laboratory Fees prescribed for the preceding Sections shall be paid upon issuance of such Health Certificates and/or before the taking of the Laboratory Test to the Municipal Treasurer or his representative. ARTICLE IV Fees for Sealing and Licensing of Weights and Measures Instruments SECTION 54. Imposition of fees The following are imposed for the sealing and licensing of weights and measures: Cities/ Municipalities a) For sealing linear metric measures Not over one meter P 10.00 Measure over one meter 20.00 b) For sealing metric measures of capacity: Not over ten liters 10.00 Over ten liters 20.00 c) For sealing metric instruments of weights: With capacity of not more than 30 kg. 10.00 With capacity of more than 30 kg. but not more than 300 kg. 20.00 With capacity of more than 300 kg. but not more than 3,000 kg. 25.00 With capacity of more than 3,000 kg. 30.00 d) For sealing apothecary balance or other balances of precision: Over 3,000 kg. 50.00 Over 300 to 3,000 kg. 30.00 Over 30 to 300 kg. 20.00 30 kg. or less 10.00 e) For sealing scale or balance with complete set of weights: For each scale or balance with complete set of weights for use therewith 10.00 For each extra weight 20.00 For each and every re-testing and re-selling of weights and measures instruments including gasoline pumps outside the office upon request of the owner or operator, an additional service charge of P10.00 for each instrument shall be collected. SECTION 55. Payment of fees and surcharge The fees herein imposed shall be paid and collected by the municipal treasurer upon the sealing or licensing of the weights or measures instruments and renewable on or before the anniversary date thereof. The official receipt evidencing payment shall serve as a license to use such instrument for one year from the date of sealing unless such instrument becomes defective before the expiration period. Failure to have the instrument re-tested and the corresponding fee paid therefor within the prescribed period shall subject the owner or user to a surcharge of five hundred (500%) percentum of the prescribed fees which shall no longer be subject to interest. IcEaST SECTION 56. Exemptions a) All instruments for weights and measures used in government work or maintained for public use by any instrumentality of the government shall be tested and sealed free. b) Dealers of weights and measures instruments intended for sale. SECTION 57. Administrative provision a) Municipal Treasurers are hereby required to keep full sets of secondary standard for the use in testing of weights and measures instruments. These secondary standards shall be compared with the fundamental standards in the National Institute of Science and Technology annually. b) The Treasurer or his deputies shall conduct periodic physical inspection and test weights and measures instruments within its locality. c) Instruments of weights and measures found to be defective and such defect is beyond repair shall be confiscated in favor of the government and shall be destroyed by the local treasurer in the presence of the Local Auditor or their representative. SECTION 58. Fraudulent practices relative to weights and measures and corresponding penalties : a) Fraudulent practices relative to weights and measures Any person, other than the official sealer or weights and measures: 1. Who places an official tag or seal upon any instrument of weights or measures, or attaches it thereto; or 2. Who fraudulently imitates any mark, stamp or brand, tag or other characteristic sign used to indicate that weights and measures have been officially sealed; or 3. Who alters in any way the certificate given by the sealer as an acknowledgment that the weights and measures mentioned therein have been duly sealed; or 4. Who makes or knowingly sells or uses any false or counterfeit stamp, tag, certificate, or license, or any dye for printing or making stamps, tags, certificates, or licenses which is an imitation of, or purports to be a lawful stamp, tag, certificate or license of the kind required by the provisions of this Article; or 5. Who alters the written or printed figures or letter on any stamp, tag, certificate of license used or issued; or 6. Who has in his profession any such false, counterfeit, restored or altered stamp, tag, certificate, or license for the purpose of using or reusing the same in payment of fees or charges imposed in this Article; or 7. Who procures the commission of any such offense by another; shall for each of the offense above, be fined by not less than two hundred (P200.00) pesos nor more than five thousand (P5,000.00) pesos or imprisonment for not less than one (1) month nor more than six (6) months, or both at the discretion of the Court. b) Unlawful possession or use of instrument not sealed before using and not sealed within twelve (12) months from last sealing: aAHISE Any person making a practice of buying or selling goods by weights and/or measures, or of furnishing services the value of which is estimated by weight or measure, who has in his possession, without permit, any unsealed scale, balance, weight or measure, and any person who uses in any purchase or sale or in estimating the value of any service furnished, any instrument of weight or measure that has not been officially sealed, or if previously sealed, the license therefor has expired and has not been renewed in due time, shall be punished by a fine of not exceeding five hundred (P500.00) pesos or by imprisonment of not exceeding six (6) months, or both at the discretion of the court. If, however, such scale, balance, weights or measures, has been officially sealed at some previous time and the seal and tag officially affixed thereto remain intact and in the same position and condition in which they were placed by the official sealer, and the instrument is found not to have been altered or rendered inaccurate but still to be sufficiently accurate to warrant its being sealed without repairs or alterations, such instrument shall, if presented for sealing promptly on demand of any authorized sealer or inspector of weights and measures, be sealed, and the owner, possessor or user of the same shall be subject to no penalty except a surcharge equal to five (5) times the regular fee fixed by law for the sealing of an instrument of its class, this surcharge to be collected and accounted for by the municipal treasurer in the same manner as the regular fees for sealing such instruments. c) Alteration or fraudulent use of instrument of weights and measures: 1. Any person, with fraudulent intent, alters any scale or balance, weight or measure after it is officially sealed or who knowingly uses any false scale or balance, weight or measure, whether sealed or not, shall be punished by a fine of not less than two hundred (P200.00) pesos or by imprisonment of not less than three (3) months nor more than two (2) years, or both at the discretion of the court. 2. Any person who fraudulently gives short weight or measure in the making of a sale, or who fraudulently takes excessive weight or measure in the making of a purchase, or who, assuming to determine truly the weight or measure, of any article bought or sold by weight or measure, fraudulently misrepresents the weights or measures thereof, shall be punished by a fine of not less than two hundred (P200.00) pesos nor more than two thousand (P2,000.00) pesos or by imprisonment of not less than three (3) months nor more than six (6) months, or both. SECTION 59. Administrative penalties The Municipal Treasurer may compromise the following acts or omission not constituting fraud. a) Any person making a practice of buying or selling by weight and measure using unsealed and/or unregistered instrument: 1. When correct P 100.00 2. When incorrect but within tolerable allowance of defect or short measure 200.00 b) Failure to produce weight and measure tag or license or certificate upon demand but the instrument is duly registered: 1. When correct 50.00 2. When incorrect but within tolerable allowance of defect or short measure 100.00 c) Any person found violating any of the above two (2) provisions for the second time shall be fined twice the above penalty. ARTICLE V Cattle Registration Fees SECTION 60. Imposition of fees Every person who owns large cattle is required to register his ownership thereof for which a certificate of ownership shall be issued upon payment of the following registration fees: Fee Per Annum a) Certificate of ownership P 20.00 b) Certificate of transfer 30.00 c) Registration of private brand 30.00 SECTION 61. Record of registration All large cattle presented to the Local Treasurer or his duly authorized deputies for registration shall be recorded in a book showing the name and residence of the owner and the class, color, age, sex, brand and other identifying marks of the large cattle. This data shall also be stated in the certificate of ownership issued to the owner thereof. If the large cattle is sold or the ownership thereof is transferred to another person, the respective names and residences of the vendor and the vendee or transferee shall likewise be indicated in the transfer certificate of ownership. ARTICLE VI Processing Fees for Zoning or Locational Clearance SECTION 62. Imposition of fees The following fees for zoning or locational clearance for land use within the Municipality shall be collected by the Treasurer or his duly authorized deputies from the owners and/or contractors of land development, construction, renovation and expansion projects, as follows: a) Application/Filing Fee For every application for locational clearance irrespective of whether approved or not; motions for reconsideration, reclassification and for filing of complaint are as follows: 1. For locational clearance P 50.00 2. For motion for reconsideration 50.00 3. For petition/request for reclassification 300.00 This excludes the cost of reclassification proceedings such as production/reproduction of maps and other documents; public hearings and publication which shall likewise be charged to the account of the applicant/proponent. 4. For filling complaint, except those involving pauper-litigant which shall be free of charge 50.00 b) Processing Fee For approved application for locational clearance whether the project or activity to be undertaken is conforming or non-conforming, in accordance with the following schedules: 1. Residential (single detached and duplex type) P 0.50/sq. m. of total floor area 2. Commercial establishments including apartments, mass housing, townhouses constructed primarily for gain purposes P 1.00/sq. m. of total floor area 3. Industrial establishments P 1.00/sq. m. of total floor area 4. Institutional (schools, hospitals, etc.) P 0.50/sq. m. of total floor area 5. Memorial Parks/Cemeteries P 0.10/sq. m. of total land area 6. Agro-Industrial: a) Manufacturing P 1.00/sq. m. of total floor area b) Non-Manufacturing P 1.00/sq. m. of total land area 7. Telecommunications/Towers P 2.00/sq. m. of total base 8. Billboards P 0.50/sq. m. 9. Yards utilized for commercial purposes P 0.50/sq. m. of total land area 10. Yards utilized for industrial purposes P 0.50/sq. m. of total land area 11. All types of renovation 50% of the prescribed rate. Provided that commercial activities and auxiliary uses that form part of a residential building or, customarily conducted in dwelling or houses, shall be treated as application for the construction of a residential house and shall pay the amount corresponding to such use, except when the maximum floor area devoted to such commercial activities or auxiliary uses, exceeds thirty percent (30%) of the total floor area of the whole residential building. c) Certificate fee For each certificate of conformance/non-conformance and all other certification issued P 50.00 SECTION 63. Time of payment The prescribed processing fees shall be paid to the Municipal Treasurer or its duly authorized deputies before any land development, construction or renovation project is lawfully begun or pursued within the territorial jurisdiction of the Municipality. SECTION 64. Exemption Except for government-owned or controlled corporation, all government projects whether national or local, are exempt from the payment of the prescribed fees. Provided, however, that the locational clearance must be secured prior to the finalization of plans and issuance of the corresponding building permit. ARTICLE VII Excavation Permit Fees SECTION 65. Imposition of fees The following fees and charges shall be collected from any person, firm or corporation whether private or government except those specifically exempted by law which shall make or cause to be made any excavation or digging on private or public roads, streets and thoroughfares, including passageways and sidewalks or to dig to make sources of water supply within the Municipality. a) Processing Fee 1. For poles and house connections P 30.00 2. For digging water 50.00 3. For all other excavations 100.00 b) Excavation Permit Fee 1. For 50 lineal meters or less 100.00 2. Over and above 50 lineal meters 1.00 per meter 3. For drilling wells: a) For 2 inch pipes: First 400 feet 50.00 Over 400 feet, per foot 0.50 b) For 3 inch pipes: First 400 feet 40.00 Over 400 feet, per foot 0.50 c) For 4 inch pipes: First 400 feet 100.00 Over 400 feet, per foot 1.00 d) For 5 inch or over-sized pipes: First 400 feet 150.00 Over 400 feet, per foot 1.00 c) installation of wooden, concrete and steel utility poles, excavation permit fee per pole 20.00 ARTICLE VIII Civil Registry Fees SECTION 66. Importation of fees The following fees shall be collected for services rendered by the Civil Registry of the Municipality: Municipalities a) Marriage fees: 1. Application fee P 50.00 2. License fee 2.00 3. Solemnization fee 50.00 b) Registration of documents and for certified copies of documents on file in the Civil Registry: 1. Marriage contract 20.00 2. Legal separation 30.00 3. Divorce 30.00 4. Annulment of marriage 30.00 5. Legitimation 50.00 6. Adoption 50.00 7. Voluntary emancipation of minors 50.00 8. Court decision recognizing or acknowledging natural children or impugning or denying such recognition 50.00 9. Judicial determination of paternity affiliation 50.00 10. Court decision or order on the custody of minors and guardianships 50.00 11. Change of name 50.00 12. Aliases 50.00 13. Naturalization 100.00 14. Repatriation or voluntary renunciation of citizenship 100.00 15. Registration of birth: a) Within thirty (30) days from the date of birth 20.00 b) After thirty (30) days from the date of birth but not more than six (6) months 30.00 c) After six (6) months from the date of birth but not more than one (1) year 30.00 d) After one (1) year 50.00 16. Death certificate 20.00 17. For each death certificate changed or corrected 30.00 18. Court decision or order to correct or change entry in any certificate of birth, marriage or death 50.00 19. Filing supplemental birth certificate 30.00 20. Photography of documents on file with the Civil Registry 20.00 21. Certified xerox and/or true copies of registry records, for each 100 words 20.00 22. Permit for cadaver disposition: a) Burial permit fee 10.00 b) For each duplicate burial permit 10.00 c) For exhumation of cadaver 10.00 d) For removal of cadaver 10.00 e) For cremation 10.00 f) Entrance from other municipality 30.00 g) Transfer to other municipality 20.00 h) Cemetery fee 10.00 SECTION 67. Exemptions The Civil Registrar or equivalent functionary shall issue the following documents without Payment of the fee herein required: a) Certified copy of any document for official use at the request of a competent court or other government agency. b) Certified copy of birth certificate of a child reaching school age when such certificate is required for admission to primary grades of public schools within Metropolitan Manila. TcCDIS SECTION 68. Payment of fees The fees shall be paid to the Municipal Treasurer or his duly authorized deputies before registration or issuance of the document or certified copy thereof. ARTICLE IX Secretary's Fees SECTION 69. Imposition of fees The following fees are hereby imposed on every person securing a copy of official records and documents in any of the offices of the municipality. a) For every 100 words or fraction thereof typewritten (not including the certificate and any notation) P 10.00 b) Where the copy to be furnished is in printed form, in whole or in part, for each page (double the fee if there are two pages in a sheet) 20.00 c) For each certificate of correctness (with seal of Office) written on the copy or attached thereto 20.00 d) For certifying the official act of a Municipal Judge or other certificate (Judicial),with seal 20.00 e) For certified copies of any paper, record, decree, judgment or entry of which any person is entitled to demand and receive a copy (in connection with judicial proceedings), for each 100 words 10.00 f) Xerox or any other copy produced by copying machine, per page 2.00 g) Photo copy, per page 10.00 h) Additional services: 1. For the issuance of local tax clearance certificate: For passport 20.00 For court case 20.00 For all other purposes 20.00 2. Registration of foreign decree by adoption 50.00 3. For annotation and/or connection of entries in the Civil Registry documents 50.00 4. Registration of any legal document for record purposes 20.00 5. Registration of affidavit and/or oath of allegiance of naturalized Filipino citizens 50.00 6. For obtaining blank application forms for marriage (4 sheets) 5.00 7. Certificate of filing of marriage application and other supporting papers 20.00 8. For an application for processing with regard to backpay claims 20.00 9. For verification of any particular civil registry document 20.00 SECTION 70. Time of payment The certification fee shall be paid to the Local Treasurer concerned or his deputy at the time of the request for the issuance of a copy of any official record or document by the person requesting the same or his agent. SECTION 71. Exemption The fee imposed in this Article shall not be collected for copies furnished to agencies, offices and other branches of the government for official business, except those copies required by courts at the request of the litigants, in which case the fee should be collected. ARTICLE X Police Clearance Fee SECTION 72. Imposition of fees The following fees shall be collected for every certificate issued to any person requesting for issuance of police clearance: a) For employment, scholarship, study grant or other purposes not herein specified P 10.00 b) For firearms permit application 50.00 c) For a change of name 50.00 d) For passport or visa application 20.00 e) For application for Filipino citizenship 100.00 Any renewal of police clearance certificate shall be charged the same rate as above, except those renewed upon request of the party to whom the same was issued within one (1) year from issuance of the original which shall be subject to fifty (50%) percent of the fee payable. SECTION 73. Exemption The fee shall not be collected from (a) officials and employees of local governments and (b) national government officials and employees in relation to official business. SECTION 74. Payment of fees The fees shall be paid to the local treasurer or his duly authorized deputies by the person applying for police clearance. ARTICLE XI Bicycle and Tricycle License Fee SECTION 75. Imposition of Fees and other Administrative provisions There shall be collected from every person who shall own or possess any bicycle or tricycle powered by the feet or hire or private use within the Municipality the amount of thirty (P30.00) pesos to cover the cost of issuance of license and bicycle or tricycle plate number. The plate number shall be placed on a portion of the bicycle or tricycle exposed to public view. No person shall own, possess or maintain any bicycle or tricycle within the Municipality without first securing a license therefor; and no license shall be issued unless a satisfactory written evidence of ownership or legal possession of such bicycle or tricycle is filed with the Municipal Treasurer or his duly authorized deputies. The license shall be renewed on or before the anniversary date thereof, and failure to renew same on time shall subject the owner thereof to a surcharge of twenty-five (25%) percentum. ARTICLE XII Building Permit and Related Fees SECTION 76. Authority of DPWH Sector to impose fees and charges The assessment, collection and allocation of building permit fees, signboard permit fees, plumbing inspection and permit fees, sanitary inspection fees, electrical installation permit and inspection fees, mechanical installation and inspection fees, and such other levies as may be prescribed by the Ministry of Public Works, Transportation and Communications in the exercise of regulatory powers over public and private buildings and structures within Metropolitan Manila under Presidential Decree No. 1096, otherwise known as the National Building Code of the Philippines, shall be governed by such Code and the rules and regulations promulgated thereunder. CHAPTER II User Charges ARTICLE I Garbage Service Charges SECTION 77. Rate of charges Except as otherwise provided herein, garbage service charges shall be collected quarterly from every person (natural or juridical) engaged in business, occupation or calling or any undertaking in the municipality in accordance with the following schedule: Rate Per Quarter SCHEDULE A AIRCRAFT AND WATERCRAFT COMPANIES 1. Main Office P1,000.00 2. For every branch office 500.00 SCHEDULE B AMUSEMENT PLACES 1. Amusement centers and establishments with coin-operated machines, appliances, amusement rides and shooting galleries, side show booths and other similar establishments with contrivances for the amusement of customers, per contrivance 25.00 2. Billiard and/or pool halls, per table 10.00 3. Bowling establishments: a. Automatic, per lane 50.00 b. Non-automatic, per lane 30.00 4. Casinos 2,000.00 5. Circuses, carnivals & the like 500.00 6. Cockpits 1,000.00 7. Golf links and/or ranges 500.00 8. Gymnasiums 100.00 9. Membership clubs, Associations or Organizations: a. Serving foods, drinks and lodging facilities 500.00 b. Serving foods and drinks without lodging facilities 300.00 10. Night/Day clubs, discos, beer gardens and other similar establishment 500.00 11. Race tracks, Jai-alai Fronton, Coliseum or similar establishments 500.00 For every off-track and/or off-fronton betting centers 100.00 12. Resorts or other similar establishments 500.00 13. Sauna baths and massage clinics, per cubicle 50.00 14. Skating rinks 100.00 15. Stadia, sports complexes 500.00 16. Theaters or cinema houses, per theater 500.00 17. Pelota Courts, tennis courts and others of similar nature 50.00 SCHEDULE C ELECTRIC AND POWER COMPANIES 1. Main Office and/or each power plant 2,000.00 2. Every branch office thereof 500.00 SCHEDULE D FINANCIAL INSTITUTIONS 1. Banks a. Commercial banks (main office) 500.00 Every branch thereof 150.00 b. Savings banks (main office) 200.00 Every branch thereof 50.00 c. Rural banks 100.00 2. Savings and Loan Associations, Insurance Companies, Pawnshops: Main Office 200.00 Every branch thereof 50.00 3. Financial and/or lending investors establishments, money shops: a. Main Office 200.00 Every branch thereof 50.00 b. Authorized dealer in Foreign currencies and stock brokers 100.00 SCHEDULE E GASOLINE SERVICE/FILLING STATIONS: 1. Having an area of 1,500 sq. m. or more 200.00 2. Having an area of more than 1,000 but less than 1,500 sq. meters 150.00 3. Having an area of 1,000 sq. meters or less 125.00 4. Curb pumps and filling stations 100.00 SCHEDULE F PRIVATE HOSPITALS AND MEDICAL CLINICS WITH BED CAPACITY FOR: 1. more than 500 persons 1,000.00 2. 301 to 500 persons 500.00 3. 151 to 300 persons 400.00 4. 101 to 150 persons 300.00 5. 76 to 100 persons 200.00 6. or less 150.00 Animal hospitals and others 250.00 SCHEDULE G HOTELS, MOTELS, APARTELS, PENSION INNS, DRIVE INNS, BOARDING HOUSES, LODGING HOUSES, DORMITORIES, DWELLINGS AND OTHER SPACES FOR LEASE OR RENT: per room 10.00 SCHEDULE H INSTITUTIONS OF LEARNING: 1. Private universities, colleges, schools and educational or vocational institutions based on the total semestral enrollment as follows: a. 50,000 students or more 1,000.00 b. 30,000 or more but less than 50,000 students 800.00 c. 20,000 or more but less than 30,000 students 600.00 d. 10,000 or more but less than 20,000 students 400.00 e. 5,000 or more but less than 10,000 students 200.00 f. 1,000 or more but less than 5,000 students 150.00 g. below 1,000 students 100.00 SCHEDULE I LIQUEFIED PETROLEUM: Gas dealer: 1. Marketer 150.00 2. Dealer 100.00 SCHEDULE J MARKET STALLHOLDERS: Public Markets/Private Markets per each stall 50.00 SCHEDULE K MEDIA FACILITIES: 1. Newspaper, books, or magazine publications: 150.00 2. Radio Stations 500.00 3. T.V. Stations 500.00 SCHEDULE L TELEGRAPH, TELETYPE, CABLE AND WIRELESS COMMUNICATION COMPANIES, ETC. 1. Main Office 500.00 2. Every branch/Station thereof 200.00 SCHEDULE M TELEPHONE COMPANIES: 1. Main Office 2,000.00 2. Every branch/Station thereof 1,000.00 SCHEDULE N TERMINAL GARAGE FOR BUS, TAXI AND OTHER PUBLIC UTILITY VEHICLES 1. With an area of 1,000 sq. m. or more 500.00 2. With an area of 700 sq. m. or more but less than 1,000 sq. m. 400.00 3. With an area of 500 sq. m. or more but less than 700 sq. meters 300.00 4. With an area of 300 sq. m. or more but less than 500 sq. meters 200.00 5. With an area of less than 300 sq. meters 100.00 SCHEDULE O PEDDLERS, AMBULANT VENDORS, EXCEPT DELIVERY VAN OR TRUCK 10.00 SCHEDULE P ADMINISTRATION OFFICES, DISPLAY OFFICES AND/OR OFFICES OF PROFESSIONALS 100.00 SCHEDULE Q FILM SHOOTING, PER DAY 5.00 SCHEDULE R PRIVATE WAREHOUSE OR BODEGA 100.00 SCHEDULE S ALL OTHER BUSINESS AND OTHER SERVICE AGENCIES NOT SPECIFICALLY MENTIONED ABOVE: I. Manufacturers, producers and processors: Factory with an aggregate area of: 1,000 sq. m. or more 2,000.00 500 or more but less than 1,000 sq. m. 1,500.00 200 or more but less than 500 sq. m. 1,000.00 100 or more but less than 200 sq. m. 800.00 50 or more but less than 100 sq. m. 600.00 25 or more but less than 50 sq. m. 400.00 Less than 25 sq. m. 200.00 II. Exporters/Importers 500.00 III. Brewers, Distillers, Compounders and Public Eating Places with an aggregate area of: 1,000 sq. m. or more 2,000.00 500 or more but less than 1,000 sq. m. 1,500.00 200 or more but less than 500 sq. m. 1,000.00 100 or more but less than 200 sq. m. 800.00 50 or more but less than 100 sq. m. 600.00 25 or more but less than 50 sq. m. 400.00 less than 25 sq. m. 200.00 Carinderia 100.00 IV. Owners or Operators of Business Establishments Rendering Services. IDAESH A. Business Offices of General Contractors (Building Specialty Engineering); Manpower service/employment agencies, private detective agencies; advertising agencies with an aggregate area of: 1,000.00 sq. m. or more 1,000.00 500 or more but less than 1,000 sq. m. 800.00 200 or more but less than 500 sq. m. 600.00 100 or more but less than 200 sq. m. 400.00 50 or more but less than 100 sq. m. 200.00 50 sq. m. or less 100.00 B. Other contractors/business establishments in rendering services, printers and publishers with an aggregate area of: 1,000 sq. m. or more 1,500.00 500 or more but less than 1,000 sq. m. 1,000.00 200 or more but less than 500 sq. m. 800.00 100 or more but less than 200 sq. m. 600.00 50 or more but less than 100 sq. m. 400.00 25 or more but less than 50 sq. m. 200.00 less than 25 sq. m. 100.00 V. Independent Wholesalers, Dealers, Distributors, Repackers and Retailers with an aggregate area of: 1,000 sq. m. or more 1,500.00 500 or more but less than 1,000 sq. m. 1,000 200 or more but less than 500 sq. m. 800.00 100 or more but less than 200 sq. m. 600.00 50 or more but less than 100 sq. m. 400.00 25 or more but less than 50 sq. m. 200.00 less than 25 sq. m. 100.00 SECTION 78. Garbage service charges for multiple business Where, there are two or more kinds of business subject to the garbage charges, conducted in the same place or establishment by the same owner or operator, the charge to be collected shall be that which has the highest rate among the business concerned plus twenty-five (25%) percent thereof, provided that the total garbage fee shall not exceed Ten Thousand (P10,000.00) Pesos per annum. ASETHC SECTION 79. Manufacturers/producers maintaining or operating principal offices, factories and/or sales offices in the same premises For purposes of collection of the garbage charges under Schedule S (I),manufacturers or producers maintaining their factory, principal or sales offices in the same premises shall pay the garbage charges based on the total aggregate area of such business premises at rates prescribed herein. SECTION 80. Newly established business In the case of a newly started business, the applicable garbage charges shall be computed proportionately to the quarterly charge. ARTICLE II Cemetery Charges SECTION 81. Imposition of charge There is hereby imposed a charge of P50.00 per cadaver to be buried in Municipal cemeteries and an additional P300.00 per burial plot except paupers who shall be buried free of charge, the Municipal Health Office shall be responsible for the efficient operation of the Municipal Cemetery. ARTICLE III Stalled Vehicles, Towing, Impounding SECTION 82. Stalled vehicle charges There shall be collected from every owner or operator of any stalled motor vehicle in any street within the jurisdiction of the Municipality, the following charges: a) Stalled vehicle charges: P200.00 b) For towing charges: 1. Vehicles with gross capacity weight of 4,000 kilograms or less for the first 3 km. or fraction thereof 200.00 For every additional kilometer or fraction thereof 20.00 2. Vehicles with gross capacity weight of more than 4,000 kilograms for the first 3 kilometers or fraction thereof 500.00 For every additional kilometer or fraction thereof 50.00 c. Impounding charge For each day or fraction thereof that the vehicle remains impounded 50.00 SECTION 83. Time of payment The charges for stalled vehicles and towing thereof, shall be paid to the Municipal Treasurer or his duly authorized deputies before the vehicle is released. SECTION 84. Surcharge Failure to pay the charges for stalled vehicle and/or towing thereof, within the period prescribed in the preceding Section shall subject the owner/operator of the vehicle to a daily surcharge of twenty percent (20%) of the charges imposed for the first two months; thirty percent (30%) for the third and fourth months, and forty percent (40%) for the fifth and six months, but not to exceed ten thousand (P10,000.00) pesos. Provided, that if after six (6) months the charges and surcharges shall not have been paid by the operator or owner of the vehicle, the same shall be sold at public auction, the proceeds of which shall be applied to the accumulated charges and the excess, if any, shall be returned to the operator or owner. ARTICLE IV Fishery Rentals SECTION 85. Rate of rentals The rate of fishery rentals within the Municipality for the grant of exclusive fishery rights to erect fish corals, operate fishponds or oyster beds, and any other species of fish for propagation: Charge Per Annum a) Erection of fish corrals in the sea: per hectare P200.00 b) Fish corrals or fishpens in inland fresh waters with an area of: 1 hectare or more 1,000.00 less than 1 hectare 500.00 c) For the grant of privilege to take fish from municipal waters with nets, traps or other fishing gears 100.00 d) For the operation of fishing vessel of three (3) tons or less 100.00 ARTICLE V Public Utility Charges SECTION 86. Rate of charges The Municipality shall collect appropriate charges for services rendered in connection with the operation of public utilities owned or operated by the Municipality. The maximum annual net profit that may be derived from such operation shall not be in excess of ten (10%) percent of the capital invested in the public utility. SECTION 87. Audit of financial statements The yearly financial statements covering the utility shall be audited by the Commission on Audit or its duly authorized representatives and should the amount of net profit from the operation of the public utility be found to be in excess of the percentage fixed in the preceding Section, the charge shall be accordingly adjusted and the excess profit shall be spent only for the improvement of the public utility. ARTICLE VI Parking Charges SECTION 88. Rate of charges The following fees shall be collected for the use of parking spaces, facilities owned or operated or portion of roads or streets declared alloted for parking space by the Municipality. a) For cars: For the first two (2) hours or P10.00 fraction thereof For each subsequent hour or fraction thereof 1.00 b) For buses, trucks, and others: For the first hour or fraction thereof 20.00 For each subsequent hour or fraction thereof 5.00 For continuous parking for twelve (12) hours 20.00 For continuous parking for twenty four (24) hours 50.00 c) Night parking: For using street, sidewalk or public place or in front of their houses and place of business as a private garage or parking space. For cars or Jeepneys 200.00/ quarter For buses & trucks 300.00/ quarter For containerized vans/trailers 10.00/ day or fraction thereof. SECTION 89. Time of payment The charges prescribed in the preceding section shall be paid to the Local Treasurers or to a duly designated collector upon removal of the vehicle from the parking space except night parking fees which shall paid on or before the 20th of the beginning of the quarter. TASCEc SECTION 90. Administrative provision a) Municipal streets, roads and thorough fares may be designated or alloted for parking space by the local government shall be subject to the approval of the Sangguniang Bayan. b) It shall be unlawful for any motor vehicle owner or operator to use portion of any street, sidewalk or public place as a private garage or parking space from 10:30 p.m. to 5:30 a.m. the following day without securing special permit from the Local Chief Executive. Upon proper application and payment of the corresponding fee therefor, a sticker duly signed by the local chief executive and the local treasurer shall be issued to be displayed conspicuously at the windshield of the vehicle. TITLE IV Administrative Provisions CHAPTER I Collection of Taxes, Charges and Fees SECTION 91. Authority to collect Unless otherwise provided, the Municipal Treasurer or his duly authorized deputies shall be responsible for the assessment collection and administration of the taxes, fees and charges prescribed under this Code. The Local Treasurer or his duly authorized deputies are hereby authorized to accept payments of fees, charges and taxes based on previous payment subject to adjustment if found deficient by the Officials concerned. SECTION 92. Accrual and payment Except as otherwise specifically provided in this Code, all taxes, charges and fees shall accrue on the first day of January of each year and are payable within the first twenty (20) days of January or of each subsequent quarter as the case may be. The Municipal Mayor, upon recommendation of the Municipal Treasurer, for justifiable reason or cause, such as flood, fire, typhoon and other natural calamities extend for an additional period of not exceeding thirty (30) days the time for payment of a tax, charge or fee without penalty. SECTION 93. Surcharge and interests Except as otherwise specifically provided in this Code, non-payment of a tax, charge or fee within the time required shall subject the taxpayer to a surcharge of twenty five (25%) percent of the amount of the tax, charge or fee due, plus an interest of two (2%) percent per month of the unpaid taxes, fees or charges including surcharges, until such amount is fully paid but in no case shall the total interest on the unpaid amount or portion thereof exceed thirty six (36) months. For the purpose of this Section the term "amount of the tax, charge or fee due" shall refer to the total unpaid tax, charge or fee for the whole year. SECTION 94. Keeping of books of accounts Any person doing business in the Municipality shall keep books of accounts wherein all transactions and results of operations are shown and from which all taxes, charges and fees due the Municipality may readily and accurately be determined any time of the year; Provided, however, that any such person who already keeps books of accounts in pursuance with the provisions of the National Internal Revenue Code, which are sufficient for purpose of this Code, shall no longer be required to keep separate books for purposes of this Code. Books of accounts not required to be registered in the BIR, but registered under this Code shall be registered at the Treasurer's Office concerned. SECTION 95. Examination of books of accounts For the effective enforcement and collection of the taxes, charges and fees prescribed under this Code, only the Municipal Treasurer or other duly authorized representatives, in writing, may examine the books of accounts and other pertinent records of any person doing business with the Municipality. The examination shall be made during regular business hours, not oftener than once every year for each business establishment. Any examination conducted pursuant to the provisions of this Code shall be made of record in the books of accounts of the taxpayer concerned. If the examination is made by a duly authorized representative of the treasurer, the written authority shall specifically state the name, address and business of the taxpayer whose books of accounts are to be examined, the date and place of such examination, and the procedure to be followed in conducting the same. Unless the taxpayer keeps regular books of accounts and/or records required by the National Internal Revenue Code and regulations, it shall be his duty to keep such books and other records as are approved by the Municipal Treasurer or his duly authorized deputies, which shall truly reflect his business or trade for the purpose of the taxes provided herein. The books of accounts and/or records shall be preserved by the taxpayer for a period of five (5) years from the date of the last entry thereof. If the taxpayer keeps his regular books of accounts and/or other records outside the territorial limits of the municipality, he shall keep copies thereof in his business establishment or office in the municipality and submit the same for examination when required. If the records of taxpayer are in danger of being destroyed or hidden in order to render their examination futile or to subvert the examination or collection of any tax delinquency or deficiency, the local treasurer may petition the proper court, for authority to impound said books of accounts and/or records. If the court is convinced that there is reasonable ground to believe the petition to be meritorious, it may order that the books of accounts and/or records be entrusted to the custody of the petitioner until the examination is terminated and the deficiency is collected if any. SECTION 96. Taxpayers record It shall be the duty of the treasurer or his duly authorized representatives to keep a record, alphabetically arranged and open to public inspection, of the names of all persons paying taxes, fees and charges to the municipality. SECTION 97. Inspection of business establishment Business establishments which operate, conduct or maintain respective business within the municipality are subject to inspection on their compliance with the requirements of existing laws, rules and regulations on public health, welfare and safety by deputies of the different Departments of the municipality charged with the particular duties. The business permit or license of any establishment which violates the requirements mentioned in this Section may be revoked by the Municipal Mayor without refund of the amount paid for the taxes, fees and charges. SECTION 98. Municipal Assessor to furnish in advance Real Property Tax Order of Payment The Municipal Assessor shall furnish the Office of the Municipal Treasurer all Real Property Tax Orders of Payment within the first month of each quarter/year as the case may be who shall (Municipal Treasurer) send the same including the computation of tax due to all taxpayers within one (1) month before the deadline for payment of the tax. The Municipal Assessor shall likewise furnish the Municipal Treasurer the usual assessment roll, notice of reassessment/or cancellation of assessment as well as all documents needed for the efficient collection and administration of the real property tax. aESICD CHAPTER II Civil Remedies for Collection of Revenues SECTION 99. Application The provisions of this Chapter and the remedies herein provided may be availed of for the collection of any delinquent local tax, fee, charge, or other revenues. SECTION 100. Local Government's Lien Local taxes, fees, charges, and other revenues constitute a lien, superior, to all liens, charges or encumbrances in favor of any person, enforceable by appropriate administrative or judicial action, not only upon any property or rights therein which may be subject to the lien but also upon property used in business, occupation, practice of profession or calling, or exercise 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 interests. SECTION 101. Civil Remedies The civil remedies for the collection of local taxes, fees, or charges, and related surcharges and interests resulting from delinquencies shall be: a) By administrative action through distraint of goods, chattels, or effects, and other personal property of whatever character, including stocks and other securities, debts, credits, bank accounts, and interest in and rights to personal property, and by levy upon real property and interest in or rights to real property; and b) By judicial action. Either of these two (2) remedies or both may be pursued concurrently or simultaneously at the discretion of the LGU concerned. SECTION 102. Personal Property Exempt from Distraint or Levy The following property shall be exempt from distraint and the levy, attachment or execution thereof for delinquency in the payment of any local tax, fee, or charge, including related surcharges and interests: a) Tools and 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 of doctors, engineers, lawyers and judges; g) One (1) fishing boat and net, not exceeding the total value of Ten Thousand Pesos (P10,000.00),by the lawful use of which fisherman earns his livelihood; and h) Any material or article forming part of a house or improvement of any real property. CHAPTER III Taxpayers' Remedies SECTION 103. Period of Assessment and Collection a) Local taxes, fees, or charges shall be assessed within five (5) years from the date they became due. No action for the collection of such taxes, fees, or charges, whether administrative or judicial, shall be instituted after the expiration of such period provided that taxes, fees or charges which have accrued before the effectivity of the Code may be assessed within a period of three (3) years from the date they became due. b) In case of fraud or intent to evade the payment of taxes, fees, or charges, the same may be assessed within ten (10) years from discovery of the fraud or intent to evade payment. c) Local taxes, fees, or charges may be collected within five (5) years from the date of assessment by administrative or judicial action. No such action shall be instituted after the expiration of said period provided that taxes, fees, or charges assessed before the effectivity of the Code may be collected within a period of three (3) years from the date of assessment. d) The running of the periods of prescription provided in the preceding paragraphs shall be suspended for the time during which: 1) The treasurer is legally prevented from making the assessment of collection; 2) The taxpayer requests re-investigation 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 104. Protest on Assessment When the local 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 receipt of the notice of assessment, the taxpayer may file a written protest with the local treasurer contesting the assessment; otherwise the assessment shall become final and executory. The local treasurer shall decide the protest within sixty (60) days from the time of its filing. If the local treasurer finds the protest to be wholly or partly meritorious, he shall issue a notice cancelling wholly or partially the assessment. If the local treasurer finds the assessment to be wholly or partly correct, he shall deny the protest wholly or partly with notice to the taxpayer. The taxpayer shall have thirty (30) days from receipt of the denial of the protest or from the lapse of the sixty-day period of prescribed in this Article within which to appeal with the court of competent jurisdiction; otherwise, the assessment becomes conclusive and unappealable. SECTION 105. Claim for Refund or Tax Credit All taxpayers entitled to a refund or tax credit provided in this Code shall file with the local treasurer a claim in writing duly supported by evidence of payment (e.g., official receipts, tax, clearance, and such other proof evidencing overpayment) within two (2) years from payment of the tax, fee, or charge. No case or proceeding shall be entertained in any court without this claim in writing, and after the expiration of two (2) years from the date of payment of such tax, fee, or charge, or from the date the taxpayer is entitled to a refund or tax credit. HCDaAS The tax credit granted a taxpayer shall not be refundable in cash but shall only be applied to future tax obligations of the same taxpayer for the same business. If a taxpayer has paid in full the tax due for the entire year and he shall have no other tax obligation payable to the Municipality during the year, his tax credits, if any, shall be applied in full during the first quarter of the next calendar year on the tax due from him for the same business of said calendar year. Any unapplied balance of the tax credit shall be refunded in cash in the event that he terminates operation of the business involved within the locality. CHAPTER IV Penal Provision General penal provision Any person who violates any provision of this Code or any regulation promulgated thereunder, for which no specific penalty is prescribed, shall be punished by a fine not exceeding five thousand (P5,000.00) pesos, or an imprisonment not exceeding six (6) months, or both, at the discretion of the Court. If the violation is committed by a juridical person, the president, general manager, or any person entrusted with the administration thereof at the time of the violation was committed shall be held responsible or liable therefor. CHAPTER V Final Provisions SECTION 106. Separability clause If any clause, sentence, paragraph, section, or part of this Code shall be adjudged by any Court of competent jurisdiction to be invalid, such judgment shall not affect, impair, or invalidate the remainder of said Code, but shall be confined in its operation to the clause, sentence, paragraph, section, or part thereof directly involved in the controversy. SECTION 107. Repealing clause All ordinances, rules and regulations or part thereof in conflict or inconsistent with the provisions of this Code are hereby repealed, amended, or modified accordingly. SECTION 108. Effectivity This Code shall take effect on the day after its publication. Enacted by the Sangguniang Bayan of Las Pias, Metro Manila at its regular session on December 15, 1993 upon motion of Honorable Councilor Daniel B. Quilatan duly seconded by Honorable Councilors Ernesto C. Lucena, Marino L. Chavez, Nemesio F. Cristobal and Leonardo I. Suliguin, Jr. MFL LORETO R. VILLANUEVA COUN. LUIS I. BUSTAMANTE Majority Floor Leader Member (SGD.) COUN. MARINO L. CHAVEZ COUN. NEMESIO F. CRISTOBAL Member Member COUN. PEDRO R. DELA CRUZ COUN. ERNESTO C. LUCENA Member Member ABSENT (SGD.) COUN. JAIME C. MARTIN COUN. RENATO L. MIRANDA Member Member COUN. RODOLFO C. NAZARENO (SGD.) COUN. DANIEL B. QUILATAN Member Member (SGD.) COUN. LEONARDO I. SULIGUIN, JR. (SGD.) COUN. ROMAN T. VILLAME Member Member ABSENT COUN. DEMETRIO A. BAUTISTA COUN. EILEEN A. SANTOS Sectoral Representative SK Sectoral Representative (SGD.) HON. VERGEL A. AGUILAR Vice-Mayor & Presiding Officer ATTESTED: (SGD.) ATTY. SIMPLICIO R. VALINO Sanggunian Secretary APPROVED: (SGD.) HON. GABRIEL P. CASIMIRO Municipal Mayor MUNICIPAL ORDINANCE NO. 277-96 AN ORDINANCE AMENDING CERTAIN PROVISIONS/SECTIONS OF MUNICIPAL ORDINANCE NO . 104-92, OTHERWISE KNOWN AS THE REVENUE CODE OF THE MUNICIPALITY OF LAS PIAS . BE IT ORDAINED by the Sangguniang Bayan of Las Pias, Metro Manila, in session assembled, that: SECTION 1. Municipal Ordinance No. 104-92, otherwise known as the Revenue Code of the Municipality of Las Pias, is hereby amended, as follows: 1. The phrases "...at the rate of not more than ..." and "...at a rate of exceeding ..." shall now read as: "...at the rate of ..." 2. TITLE II, Article IV Real Property Taxes 2. Section 42-A Discounts for prompt and advance payments xxx xxx xxx There is hereby granted a tax discount for prompt and advance payment of this tax as follows: COMMERCIAL/INDUSTRIAL RESIDENTIAL Advance 20% 20% Prompt 10% 15% For the purposes of this ordinance, advance payments shall mean payment for taxes not yet due while prompt payments shall mean payments made within the prescribed quarterly deadlines. The discounts can be availed of by non-delinquent taxpayers only. xxx xxx xxx 3. TITLE III Municipal Regulatory Fees and user charges xxx xxx xxx Article I Mayor's Permit Fees for Business and Other Activities Section 45 Imposition of Fees 1. Owners/operators of amusement devices: Rate of Fee From To a. Night/day clubs, super clubs, cocktail lounges, bars disco houses, beer garden, cabarets, dance hall 5,000.00 20,000.00 xxx xxx xxx Rate of Fee From To c. Skating Rinks 1,000.00 5,000.00 e. Billiard Halls/pool halls per table 100.00 200.00 g. Circuses, Carnivals, per house 2,000.00 5,000.00 h. Merry go-round, roller coasters, ferries wheels, swing, shooting galleries or similar contrivances per contrivance 100.00 500.00 1. Amusement devices per device 100.00 500.00 2. Financial Institutions (banks, pawnshops, insurance companies, lending investors, money shops) Main Office 5,000.00 10,000.00 Per Branch 2,000.00 5,000.00 3. Pre-need Companies (memorial plans, educational, etc.) Principal Office 2,000.00 5,000.00 Per Branch 1,000.00 2,000.00 6. Boarding houses/Lodging houses 500.00 2,000.00 7. Dancing/Driving/Speed Reading School/EDP 1,000.00 2,000.00 8. Private Schools not regulated by DECS 1,000.00 2,000.00 9. Driving ramps, Golf Links, Polo Grounds 2,000.00 5,000.00 10. Private Detective/Security Agencies Principal Office 2,000.00 3,000.00 For every security guard posted 200.00 500.00 11. Delivery trucks/vans regardless of the number of truck or van shall read: Per delivery truck/van 200.00 100.00 12. For maintaining window/display office 500.00 1,000.00 13. Promoters, sponsors, talents scouts 200.00 1,000.00 14. For maintaining an office such as liaison office, administrative office and/or similar office with an area as follows: 400 sq. m. or more 1,000.00 2,000.00 300 sq. m. or more but less than 400 sq. m. 800.00 1,000.00 200 sq. m. or more but less than 300 sq. m. 600.00 800.00 200 sq. m. or less 500.00 600.00 15. For operating private warehouse except those which business is duly licensed in the municipality 1,000.00 5,000.00 16. Cold storages 1,000.00 5,000.00 17. Lumber yards 2,000.00 10,000.00 18. Car exchanges 1,000.00 3,000.00 19. Storage and sell of flammable substances 1,000.00 5,000.00 20. Businesses classified under Article VIII Section 31, paragraphs A&B&E 5,000.00 shall read: Businesses classified Under Title II, Article III, Section 31 paragraph A (Manufacturers, etc.) and paragraph B (Wholesalers, etc.) except for businesses classified by proper government agencies as small scale industries such as bakeries, ready to wear clothes, delicacies, picture frames, etc. 5,000.00 21. Business classified under Article VII, Section 31, paragraph C 2,500.00 shall read: Business classified under Title II, Article VIII, Section 31, paragraph C (Exporter, etc.) 2,500.00 22. Business classified under Article VIII, Section 31, paragraph D 1,000.00 shall read: a. Except for businesses classified by proper government agencies as small scale industries such as Sari-Sari Stores, etc. 2,000.00 b. Sari-sari stores along main thorough fares 1,000.00 c. Sari-sari stores with cigarettes and liquor 800.00 d. Sari-sari stores without cigarettes and liquor 600.00 23. Businesses classified under Article VIII, Section 31, Paragraph E 5,000.00 shall read: Business classified under Title II, Article VIII, Section 31, paragraph E (Contractors, Service Establishments, etc.) a. General building contractors, specially contractors, proprietors/operators of heavy equipment for rent or lease, garbage disposal contractors, sawmills, etc. 5,000.00 b. Advertising agencies, booking offices for film exchange and for transportation, business management service, stock brokers, landscaping contractors, janitorial services, customs brokers, feasibility studies, consul- tancy services, real estate appraises, travel agencies, towing services, stevedoring services (office only),steam laundry, etc. 4,000.00 c. Gasoline services, smelting plants/filling stations and other like businesses 5,000.00 d. Business agent 2,000.00 e. Video services: 1. Coverage 2,000.00 2. Rental 1,000.00 f. Watch repair 1. Exclusively manufactured watches 1,500.00 2. Ordinary watch repair shops 900.00 g. Rent-a-Car 3,000.00 h. Escort Services 3,000.00 i. Barber shops, beauty parlor, etc. 5 or more chairs/equipment 2,000.00 less than 5 chairs/equipment 1,000.00 j. Others not specifically mentioned above but classified by proper gov't agencies as small scale industries 2,000.00 24. Business classified under Article VIII, Section 31, paragraph G 2,000.00 shall read: Business classified Title II, Article VIII, Section 31, paragraph G a. Cafe, restaurants, etc. 2,000.00 b. Carinderia, small scale industries 1,000.00 25. Lessors/sublessors, real estate dealers excluding subdivision operators 3,000.00 5,000.00 26. Dealers in fermented liquors/distilled spirits, tobacco 2,000.00 5,000.00 27. Operators of privately owned 1. public markets, shopping centers 10,000.00 5,000.00 2. talipapas and flea markets 5,000.00 xxx xxx xxx Article II Sanitary Inspection Fees Section 48 Imposition of fees Every owner/operator of business, industrial, commercial or agricultural establishments, accessories shall secure sanitary certificate or permit: xxx xxx xxx upon payment to the Municipal Treasurer of an annual fee in accordance with the following schedule: a. Financial institutions such as banks, pawnshops, moneyshops insurance companies and all other similar establishments Main Office 300.00 1,000.00 Per Branch 200.00 500.00 b. Gasoline and filling stations 500.00 1,000.00 c. Private hospitals 1,000.00 5,000.00 d. Medical clinics, dental and animal hospitals 300.00 2,000.00 e. Hotels, motels, apartels and all other similar establishments 1,000.00 5,000.00 f. Apartments per door 100.00 500.00 g. Houses for rent 200.00 1,000.00 h. Dormitories, lodging or boarding houses 200.00 1,000.00 i. Institutions of learning 500.00 1,000.00 j. Media facilities 300.00 500.00 k. Administration Offices, display office and/or office of professionals 300.00 500.00 All other businesses, industrial/commercial, agricultural establishments not specifically mentioned above: with an area of 1,000 sq. m. 1,000.00 2,000.00 500 sq. m. or more but less than 1,000 sq. m. 800.00 1,500.00 200 sq. m. or more but less than 500 sq. m. 600.00 1,000.00 xxx xxx xxx CHAPTER II USER CHARGES Article I. Garbage Service Charges Section 77. Rate of charges Except as otherwise provided herein, garbage service charges shall be collected quarterly from every person (natural or juridical) engaged in business occupation or calling or any undertaking in the Municipality in accordance with the following schedule: RATE OF FEE From To SCHEDULE A Aircraft and Watercraft Companies 1. Main Office 1,000.00 1,500.00 2. For every branch school or office 500.00 1,000.00 SCHEDULE B Amusement Places 1. Amusement center and establishments with coin-operated machines, appliances, amusement rides and shooting galleries. 25.00 100.00 2. Billiard and/or pool nails, per table 10.00 50.00 3. Bowling establishments: a. Automatic per lane 50.00 100.00 b. Non-automatic per lane 30.00 50.00 4. Casinos 2,000.00 5,000.00 5. Circuses, carnivals & the like 500.00 2,000.00 6. Cockpits 1,000.00 2,000.00 7. Golf links and/or ranges 500.00 1,000.00 8. Gymnasiums 100.00 1,000.00 9. Membership clubs, Associations or organizations a. Serving foods, drinks & lodging facilities 500.00 1,500.00 b. Serving foods, drinks without lodging facilities 300.00 1,000.00 10. Night/Day/Clubs, discos, beer gardens and other similar establishments 500.00 1,500.00 11. Race tracks, jai-alai frontons, coliseum or similar establishments 500.00 1,500.00 For every off-track and/or off-fronton betting centers 100.00 1,000.00 12. Resorts or other similar establishments 500.00 2,500.00 13. Sauna baths and massage clinics per cubicle 50.00 500.00 14. Skating rinks 100.00 1,000.00 15. Stadia, sports complexes 500.00 1,500.00 16. Theaters or cinema houses, per theater 500.00 750.00 17. Pelota Courts, tennis courts and others of similar nature 50.00 100.00 SCHEDULE C Electric and Power Companies 1. Main Office and/or each power plant 2,000.00 5,000.00 2. Every branch office thereof 500.00 2,500.00 Rate of Fee From To SCHEDULE D Financial Institutions 1. Banks a. Commercial banks (Main office) 500.00 1,250.00 every branch thereof 150.00 500.00 b. Savings banks (Main office) 200.00 500.00 every branch thereof 50.00 250.00 c. Rural banks 100.00 250.00 2. Savings and Loan Associations, Insurance Companies, Pawnshops a. Main Office 200.00 500.00 b. every branch thereof 50.00 200.00 3. Financial and/or lending investors, establishments, money shops a. Main Office 200.00 500.00 b. every branch thereof 50.00 200.00 c. authorized dealer in Foreign currencies and stock brokers 100.00 500.00 SCHEDULE E Gasoline Service/Filling Stations: 1. Having an area of 1,500 sq. m. or more 200.00 2,000.00 2. Having an area of more than 1,000 but less than 1,500 sq. m. 150.00 1,500.00 3. Having an area of 1,000 sq. meters or less 125.00 1,000.00 4. Curb pumps and filling stations 100.00 750.00 SCHEDULE F Private hospital and medical clinics with bed capacity for: 1. More than 500 persons 1,000.00 3,000.00 2. 301 to 500 persons 500.00 2,000.00 3. 151 to 300 persons 400.00 1,000.00 4. 101 to 150 persons 300.00 750.00 5. 76 to 100 persons 200.00 500.00 6. or less 150.00 250.00 Animal hospitals and others 250.00 500.00 SCHEDULE G Hotels, motels, apartels, pension inns, drive inns, boarding houses, lodging house, dormitories, dwelling and other spaces for lease or rent: Per Room 10.00 100.00 SCHEDULE H Institutions of Learning: 1. Private universities, colleges, schools and educational or vocational institutions based on the total semestral enrollment as follows: a. 50,000 students or more 1,000.00 3,000.00 b. 30,000 or more but less than 50,000 students 800.00 2,000.00 c. 20,000 or more but less than 30,000 students 600.00 1,500.00 d. 10,000 or more but less than 20,000 students 400.00 1,000.00 e. 5,000 or more but less than 10,000 students 200.00 750.00 SCHEDULE I Liquefied Petroleum: Gas dealer: 1. Marketer 150.00 1,000.00 2. Dealer 100.00 500.00 SCHEDULE J Market stall holders: Public markets/Private markets per each stall 50.00 200.00 SCHEDULE K Media facilities: 1. Newspaper, books, or magazine publications 150.00 250.00 2. Radio Stations 500.00 500.00 3. Television stations 500.00 1,000.00 SCHEDULE L Telegraph, teletype, cable and wireless communication companies, etc. SDEITC 1. Main Office 500.00 1,250.00 2. Every branch thereof 200.00 1,000.00 SCHEDULE M Telephone Companies: 1. Main Office 2,000.00 5,000.00 2. Every branch thereof 1,000.00 2,500.00 SCHEDULE N Terminal garage for bus, taxi and other public utility vehicles 1. With an area of 1,000 sq. m. or more 500.00 5,000.00 2. With an area of 700 sq. m. or more but less than 1,000 sq. m. 400.00 3,000.00 3. With an area of 500 sq. m. or more but less than 700 sq. meters 300.00 2,000.00 4. With an area of 300 sq. m. or more but less than 500 sq. meters 100.00 1,500.00 5. With an area of less than 300 sq. meters 100.00 1,000.00 SCHEDULE O Peddlers, ambulant vendors, except delivery van or truck 10.00 50.00 SCHEDULE P Administration Offices, display offices and/or Offices or Professionals 100.00 250.00 SCHEDULE Q Film shooting, per day 5.00 50.00 SCHEDULE R Private warehouse or bodega 100.00 2,500.00 SCHEDULE S All other business and other service agencies not specifically mentioned above: I. Manufacturers, producers and processors: Factory with an aggregate area of: 1,000 sq. m. or more 2,000.00 5,000.00 500 or more but less than 1,000 sq. m. 1,500.00 4,000.00 200 or more but less than 500 sq. m. 1,000.00 3,000.00 100 or more but less than 200 sq. m. 800.00 2,000.00 50 or more but less than 100 sq. m. 600.00 1,500.00 25 or more but less than 50 sq. m. 400.00 1,000.00 Less than 25 sq. m. 200.00 500.00 II. Exporters/Importers 500.00 2,500.00 III. Brewers, Distillers, Compounders and Public Eating Places with an aggregate area of: 1,000 sq. m. or more 2,000.00 3,500.00 500 or more but less than 1,000 sq. m. 1,500.00 2,500.00 200 or more but less than 500 sq. m. 1,000.00 2,000.00 100 or more but less than 200 sq. m. 800.00 1,500.00 50 or more but less than 100 sq. m. 600.00 1,000.00 25 or more but less than 50 sq. m. 400.00 800.00 less than 25 sq. m. 200.00 600.00 Carinderia 100.00 400.00 IV. Owners or Operators of Business Establishments Rendering Services. A. Business Offices of General Contractors (Building Specialty Engineering): Manpower service/employment agencies, printers and publishing, private detective agencies, advertising agencies with an aggregate area of: 1,000.00 sq. m. or more 1,000.00 2,500.00 500 or more but less than 1,000 sq. m. 800.00 2,000.00 200 or more but less than 500 sq. m. 600.00 1,500.00 100 or more but less than 200 sq. m. 400.00 1,000.00 50 or more but less than 100 sq. m. 200.00 750.00 50 sq. m. or less 100.00 500.00 B. Other contractors/business establishments in rendering services with an aggregate area of: 1,000 sq. m. or more 1,500.00 3,000.00 500 or more but less than 1,000 sq. m. 1,000.00 2,500.00 200 or more but less than 500 sq. m. 800.00 2,000.00 100 or more but less than 200 sq. m. 600.00 1,500.00 50 or more but less than 100 sq. m. 400.00 1,000.00 25 or more but less than 50 sq. m. 200.00 less than 25 sq. m. 100.00 V. Independent wholesalers, dealers, distributors, repackers and retailers with an aggregate area of: 1,000 sq. m. or more 1,500.00 2,500.00 500 or more but less than 1,000 sq. m. 1,000.00 2,000.00 200 or more but less than 500 sq. m. 800.00 1,500.00 100 or more but less than 200 sq. m. 600.00 1,000.00 50 or more but less than 100 sq. m. 400.00 800.00 25 or more but less than 50 sq. m. 200.00 500.00 less than 25 sq. m. 100.00 SECTION 78. Garbage service charges for multiple business Where, there are two or more kinds of business subject to the garbage charges, conducted in the same place or establishment by the same owner or operator, the charge to be collected shall be that which has the highest rate among the business concerned plus twenty-five (25%) percent thereof, provided that the total garbage fee shall not exceed twenty five thousand pesos (P25,000.00) per annum. xxx xxx xxx SECTION 2. This Ordinance shall take effect fifteen days after its publication. ENACTED by the Sangguniang Bayan at its regular session today, July 5, 1996 in the Municipality of Las Pias, Metro Manila. HON. ANTONIO L. TAMAYO Vice-Mayor & Presiding Officer CONCURRED: COUN. JAIME CALAMAAN AGUILAR (SGD.) COUN. FLORENCIO L. ALDANA Member Member (SGD.) COUN. LUIS I. BUSTAMANTE (SGD.) COUN. PERPETUO F. CAMILA Member Member (SGD.) COUN. ERNESTO C. LUCENA COUN. RENATO L. MIRANDA Member Member COUN. LUISITO C. MENDOZA (SGD.) COUN. RODOLFO C. NAZARENO Member Member ABSENT (SGD.) COUN. OSCAR C. PEA COUN. DANIEL B. QUILATAN Member Member (SGD.) RUBEN C. RAMOS (SGD.) COUN. DEMETRIO A. BAUTISTA Member Sectoral Representative ATTESTED: (SGD.) ATTY. SIMPLICIO R. VALINO Sanggunian Secretary APPROVED: (SGD.) HON. VERGEL A. AGUILAR Municipal Mayor