Amending Certain Sections of Municipal Ordinance No. 104-92

July 5, 1996 LAS PIAS 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: ESDcIA 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 purpose 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: Business classified under Title II, Article VIII, Section 31, paragraph D (Retailers) 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 thoroughfares 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, especially 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, consultancy services, interior decorators, insurance agencies, messengerial 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 government 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 under Title II, Article VIII, Section 31, paragraph 6 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 200.00 500.00 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: DCESaI 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 schedules 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 and 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, association 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 of 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, sport 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 bank (Main Office) 200.00 500.00 every branch thereof 50.00 250.00 c. Rural banks 100.00 250.00 2. Savings & 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 1,000 sq.m. or more but less than 1,500 sq.m. 150.00 1,500.00 3. Having an area of 1,000.00 sq.m. 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 educations 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 600.00 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. 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 1,000.00 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.m. 300.00 2,000.00 4. With an area of 300 sq.m. or more but less than 500 sq.m. 100.00 1,500.00 5. With an area of less than 300 sq.m. 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 sq.m. or more but less than 1,000 sq.m. 1,500.00 4,000.00 200 sq.m. or more but less than 500 sq.m. 1,000.00 3,000.00 100 sq.m. or more but less than 200 sq.m. 800.00 2,000.00 50 sq.m. or more but less less than 100 sq.m. 600.00 1,500.00 25 sq.m. 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 sq.m. or more but less than 1,000 sq.m. 1,500.00 2,500.00 200 sq.m. or more but less than 500 sq.m. 1,000.00 2,000.00 100 sq.m. or more but less than 200 sq.m. 800.00 1,500.00 50 sq.m. or more but less than 100 sq.m. 600.00 1,000.00 25 sq.m. 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 sq.m. or more 1,000.00 2,500.00 500 sq.m. or more but less than 1,000 sq.m. 800.00 2,000.00 200 sq.m. or more but less than 500 sq.m. 600.00 1,500.00 100 sq.m. or more but less than 200 sq.m. 400.00 1,000.00 50 sq.m. 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 sq.m. or more but less than 1,000 sq.m. 1,000.00 2,500.00 200 sq.m. or more but less than 500 sq.m. 800.00 2,000.00 100 sq.m. or more but less than 200 sq.m. 600.00 1,500.00 50 sq.m. or more but less than 100 sq.m. 400.00 1,000.00 25 sq.m. 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 sq.m. or more but less than 1,000 sq.m. 1,000.00 2,000.00 200 sq.m. or more but less than 500 sq.m. 800.00 1,500.00 100 sq.m. or more but less than 200 sq.m. 600.00 1,000.00 50 sq.m. or more but less than 100 sq.m. 400.00 800.00 25 sq.m. 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 persons (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. AIHECa 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.) COUN. 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