2007 Local Revenue Code of Lucena City

March 10, 2008 Minutes of the 34th Regular Session of the 14th Sangguniang Panlungsod of Lucena, Held on March 10, 2008 at the Sangguniang Panlungsod Session Hall, City Hall Annex Building, Better Living Subdivision, Barangay Isabang, Lucena City. PRESENT: Hon. Philip M. Castillo City Vice-Mayor and Presiding Office Hon. Ramil C. Talaga City Councilor Hon. Ferdinand N. Talabong City Councilor Hon. Benito J. Brizuela, City Councilor Hon. Danilo B. Faller City Councilor Hon. Michael C. Dalida City Councilor Hon. Felix F. Avillo City Councilor Hon. Americo Q. Lacerna City Councilor Hon. Simon B. Aldovino, Jr. City Councilor Hon. Wilfredo F. Asilo City Councilor Hon. Marcelo C. Magadia City Councilor (ABC) Hon. Mikael Sandino T. Andrey City Councilor (SK-Rep.) ABSENT: Hon. Clarinda S. Cabana City Councilor (On Leave) A quorum having been formed, the session was called to order at exactly 2:45 in the afternoon and adjourned at 6:05 in the evening. Authored by: Coun. Benito J. Brizuela together with Couns. Wilfredo F. Asilo, Felix F. Avillo, Americo Q. Lacerna, Ferdinand N. Talabong, Danilo B. Faller, Michael C. Dalida and Simon B. Aldovino, Jr., as Co-Authors WHEREAS, the Sangguniang Panlungsod is in receipt of a letter request dated September 24, 2007 from the Office of City Mayor Ramon Y. Talaga, Jr. signed by Atty. Marvin A. Tan, OIC City Administrator requesting for the adoption of the 2007 Revenue Code of Lucena City; HTcADC WHEREAS, the Sanggunian Panlungsod in session assembled thru the City Vice Mayor and Presiding Officer referred said letter to the Sangguniang Panlungsod Committee as a Whole to be spearheaded by the Committees on Laws, Ways and Means and Civil Service. The Presiding Officer designated the Committee on Laws as the lead committee but waived in favor of the Committee on Ways and Means known as Legislative Proposal No. 14-10-132 dated October 8, 2007; WHEREAS, the Committee on Ways and Means thru its Chairman, Coun. Benito J. Brizuela, delivered a privilege speech on December 27, 2007 as to methodologies to be applied by the committees in the review of the revenue code in accordance with the Local Tax Code PD No. 231 and RA 7160 and its Implementing Rules and Regulations (IRR), respectively; WHEREAS, as a mandatory requirement in proposing taxes, the committees involved conducted a series of comprehensive public hearings on: 1.) Cluster No. I January 8, 2008 with 106 representatives coming from the sectors of Banking and Financing Institutions, Hotels, Motels, Inns and Resorts, Malls, Department Stores, Fu-Chinese Chamber of Commerce and Industry, Quezon-Lucena Chamber of Commerce and Industry. 2.) Cluster II January 9, 2008 with 87 representatives coming from the Sectors of Restaurants, Eateries, Carinderias, Garden and Beer Houses, SPA, Wellness Centers, Parlors, Beauty Shops, Motorshops, Quezon-Lucena Chamber of Commerce and Industry and other interested taxpayers and parties. 3.) Cluster III January 15, 2008; with 159 representatives coming from the Sectors of Barangay, Manufacturers, Repackers, Distillers, Printers, Copying Centers and other Interested Parties/Taxpayers. WHEREAS, on February 26, 2008 Coun. Benito J. Brizuela called for the final meeting of the Technical Working Group headed by Treasurer Amelia F. Pasumbal for the final consideration of the committees as far as the position papers submitted to the committees are concerned. He informed the group and the members of the committees that the proposed increase on business tax must be reconsidered further from 18.74% to 10% as provided under Section 191, Chapter 5, Article 3 of RA 7160, based on the following valid observations of SM Group of Companies, Quezon-Lucena Chamber of Commerce and Industry, Filipino Chinese Chamber of Commerce and Industry, Mr. Engracio Tan, Mr. Nemesio Azul, Mrs. None Po, Mr. Ben Urlanda, Ms. Josepina Pujanes, and Ms. Lilybeth Arabis representing the sectors to which they belong: Several high profile businesses in the town center have closed or scaled down due to loss in sales. (Ex: OPM, KFC (lower ground), Miramart, Sioland, Cherry Blossom, Footstep, Centro, Manila Trading, and Chrisans Junction.) There is proliferation of UKAY-UKAY and pawnshop businesses suggesting the low purchasing power of the city's populace; SM and Metro Pacific Mall show business closures and non-renewal of contract of tenants; Between 2005 and 2007, the oil millers have gone down to 8 from 16; aScITE The security market analysts, in conformity with other foreign analysts, forecast an impending US recession of stock markets are falling in our country; For real estate tax, if tax is unavoidable, there should be a fixed and uniform depreciation schedule based on prevailing conditions which should be considered later on. WHEREAS, the Committee on Ways and Means assisted by the Technical Working Group have modified the original copy of the proposed 2007 Local Revenue Code by way of reducing the tax on business from 18.74% to 10% in accordance with law. WHEREAS, tax business sectors have recommended to establish collaborative partnership between the city government and the local businessmen or sectors, where the former should enact laws that will help the latter to survive and grow and further encourage them to pay their taxes willingly and rightfully in accordance with law; WHEREAS, in adherence to the fundamental principles of taxation, the Committees on Ways and Means together with the Committees on Laws and Civil Service representing the Sangguniang Panlungsod committee as a whole have decided to levy taxes, fees and charges within the guidelines and limitations consistent with the basic policy of local autonomy and shall accrue exclusively to the City Government of Lucena; NOW THEREFORE, on motion of Coun. Benito J. Brizuela, together with Couns. Wilfredo F. Asilo, Felix F. Avillo, Americo Q. Lacerna, Ferdinand N. Talabong, Danilo B. Faller, Michael C. Dalida and Simon B. Aldovino, Jr., duly seconded by Couns. Ramil C. Talaga, Marcelo C. Magadia and Mikael Sandino T. Andrey, RESOLVE, as it is hereby RESOLVED, to enact the following Tax Ordinance: LUCENA CITY TAX ORDINANCE NO. 2285-08 AN ORDINANCE ENACTING THE 2007 LOCAL REVENUE CODE OF LUCENA CITY Be it ordained, by the Sangguniang Panlungsod of Lucena in session assembled, that: TITLE I General Provisions CHAPTER 1 Short Title and Scope SECTION 1.01. Short Title. This ordinance shall be known as 2007 Local Revenue Code of Lucena City. HEITAD SECTION 1.02. Scope and Application. This Code shall govern the levy, assessment, and collection of taxes, fees, charges and other impositions within the territorial jurisdiction of this city. CHAPTER 2 Construction of Provisions SECTION 2.01. Words and Phrases Not Herein Expressly Defined. Words and phrases embodied in this Code not herein specifically defined shall have the same definitions as found in RA 7160, otherwise known as the Local Government Code of 1991. SECTION 2.02. Rules of Construction. In construing the provisions of this Code, the following rules of construction shall be observed unless inconsistent with the manifest intent of the provisions: General Rules. All words and phrases shall be construed and understood according to the common and approved usage of the language; but the technical words and phrases and such other words in this Code which may have acquired a peculiar or appropriate meaning shall be construed and understood according to such technical, peculiar or appropriate meaning. Gender and Number. Every word in the Code importing the masculine gender shall extend to both male and female. Every word importing the singular number shall apply to several persons or things as well; and every word importing the plural number shall extend and be applied to one person or thing as well. Reasonable Time. In all cases where any act is required to be done within the reasonable time, the same shall be deemed to mean such time as may be necessary for the prompt performance of the act. Computation of Time. The time within which an act is to be done as provided in this Code, or in any rule or regulation issued pursuant to the provisions thereof, when expressed in days, shall be computed by excluding the first day and including the last day. If the last day falls on a Saturday, Sunday or Holiday, in which case the same shall be excluded in the computation and the business day following shall be considered the last day. References. All references to titles, chapters, or sections are to the Titles, Chapters or Sections in this Code unless otherwise specified. Conflicting Provisions of Chapters. If the provisions of different chapters conflict with or contravene each other, the provisions of each chapter shall prevail as to all specific matters and questions involved therein. Conflicting Provisions of Sections. If the provisions of the different sections in the same article conflict with each other, the provisions of the Section which is the last in point of sequence shall prevail. CHAPTER 3 Definition of Terms Section 3.01. Definitions. When used in this Code: (a) Business means trade or commercial activity regularly engaged in as a means of livelihood or with a view to profit; (b) Charges refer to pecuniary liability, as rents or fees against persons or property; ATICcS (c) Cooperative is a person, natural or juridical or association duly registered association with the Cooperative Development Authority (CDA) pursuant to RA 6938 with a common bond of interest, who have voluntarily joined together to achieve a lawful, common, social, or economic end, making equitable contributions to the capital required and accepting a fair share of the risks and benefits of the undertaking in accordance with universally accepted cooperative principles. (d) Corporations includes partnerships, no matter how created or organized, joint-stock companies, joint accounts (cuentas en participation) , associations or insurance companies but does not include general professional partnerships and a joint venture or consortium formed for the purpose of undertaking construction projects or engaging in petroleum, coal, geothermal, and other energy operations or consortium agreement under a service contract with the government. General professional partnerships are partnerships formed by persons for the sole purpose of exercising their common profession, no part of the income of which is derived from engaging in any trade or business; The term "resident foreign" when applied to a corporation means a foreign corporation not otherwise organized under the laws of the Philippines but engaged in trade or business within the Philippines. (e) Countryside and Barangay Business Enterprise refers to any business entity, association, or cooperative registered under the provisions of RA 6810, otherwise known as Magna Carta for Countryside and Barangay Business Enterprises (Kalakalan 20); (f) Fee means a charge fixed by taw or ordinance for the regulation or inspection of a business or activity. It shall also include charges fixed by law or agency for the services of a public officer in the discharge of his official duties; (g) Franchise is a right or privilege, affected with public interest that is conferred upon private persons or corporations, under such terms and conditions as the government and its political subdivisions may impose in the interest of public welfare, security and safety; (h) Gross Sales or Receipts include the total amount of money or its equivalent representing the contract price, compensation or service fee, including the amount charged or materials supplied with the services and deposits or advance payments actually received during the taxable quarter for the services performed or to be performed for another person excluding discounts if determinable at the time of sales, sales return, excise tax, and value added tax (VAT); (i) Levy means an imposition or collection of an assessment, tax, fee, charge, or fine. (j) License or Permit is a right or permission granted in accordance with law or by a competent authority to engage in some business or occupation or to engage in some transactions. TIADCc (k) Municipal Waters include not only streams, lakes and tidal waters within the city, not being the subject of Private ownership and not comprised within the national parks, public forest, timber lands, forest reserves or fishery reserves, but also marine waters included between two lines drawn perpendicularly to the general coastline from points where boundary lines of the city touch the sea at low tide and a third line parallel with the general coastline and fifteen (15) kilometers from it. Where two (2) municipalities are so situated on the opposite shores that there is less than fifteen (15) kilometers of marine waters between them, the third line shall be equally distant from opposite shores of the respective municipalities; (l) Operator includes the owner, manager, administrator, or any other person who operates or is responsible for the operation of a business establishment or undertaking; (m) Privilege means a right or immunity granted as a peculiar benefit, advantage or favor. (n) Persons mean every natural or juridical being, susceptible of rights and obligations or of being the subject of legal relations; (o) Rental means the value of the consideration, whether in money, or otherwise, given for the enjoyment or use of a thing. (p) 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 laws, juridical persons are residents or the province, city or municipality where they have their legal residence or principal place of business or where they conduct their principal business or occupation; (q) Revenue includes taxes, fees and charges that a state or its political subdivision collects and receives into the treasury for public purposes. (r) Services mean the duties, work or functions performed or discharged by a government officer, or by a private person contracted by the government, as the case may be. (s) Tax means an enforced contribution, usually monetary in form, levied by the law making body on persons and property subject to its jurisdiction for the precise purpose of supporting governmental needs. (t) Vessels include every type of boat, craft or other artificial contrivance, capable of being used, as a means of transportation on water. (u) Solid Waste shall refer to all discarded household, commercial waste, non-hazardous institutional, ports/harbor and industrial waste, street sweepings, construction debris, agriculture waste, and other non-hazardous/non-toxic solid waste. TITLE II Real Property Tax CHAPTER 1 Real Property Tax SECTION 1.01. Imposition of the Basic Real Property Tax. There is hereby levied an annual ad valorem tax at the rate of one percent (1%) of the assessed value of real property, such as lands, buildings, machinery and other improvements affixed or attached to real property located in this city. AIDSTE SECTION 1.02. Additional Levy on Real Property for the Special Education Fund (SEF). There is hereby levied a one percent (1%) tax on the assessed value of real property which shall be in addition to the basic real property. The proceeds thereof shall accrue exclusively to the Special Education Fund (SEF). SECTION 1.03. Imposition of F ire Co de Fee. There is hereby levied one hundredth of one per centum (0.1%) of the assessed value of buildings or structures annually payable upon payment of the real estate tax, except on structures used as single family dwellings as mandated by PD 1185. SECTION 1.04. Exemptions. The following are exempted from payment of the basic real property tax and the SEF tax; (a) 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, and parsonage 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 districts and government-owned or controlled corporations 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 for under RA 6938; and (e) Machinery and equipment used for pollution control and environmental protection. Except as provided herein and pursuant to Section 234 of the LGC, any exemption from payment of real property tax previously granted to, or presently enjoyed by, all persons, whether natural or juridical, including all government-owned or controlled corporations are hereby withdrawn effective January 1, 1992. SECTION 1.05. Time of Payment. The real property tax herein levied together with the additional levy on real property for the Special Education Fund (SEF) shall be due and payable on the first day of January. The same may, however, at the discretion of the taxpayer, be paid without interest/penalty in four (4) equal installments: the first (1) installment , on or before March 31; the second (2) installment , on or before June 30; the third (3) installment , on or before September 30; and the last (4) installment , on or before December 31. Both the basic tax and the additional SEF tax must be collected simultaneously. Payments of real property tax shall first be applied to prior years delinquencies, interests and penalties, if any, and only after said delinquencies are settled may tax payments be credited for the current period. SECTION 1.06. Collection and Distribution of Proceeds. The collection of the real property tax with interest thereon and related expenses, and the enforcement of the remedies provided for in this Chapters or any applicable laws, shall be the responsibility of the City Treasurer. The City Treasurer may deputize the Barangay Treasurer to collect all taxes on real property located in the barangay: Provided, that the Barangay Treasurer is properly bonded for the purpose: Provided, further, that the premium on the bond shall be paid by the City Government. AaCTcI The proceeds of the basic real property tax, including interest thereon, and proceeds from the use, lease or disposition, sale or redemption of property acquired at a public auction, and fifty percent (50%) of the tax paid under protest, in accordance with the provisions of this Chapter, shall be distributed as follows: 1. Seventy percent (70%) shall accrue to the General Fund of the City; 2. Thirty percent (30%) shall be distributed among the component barangays of the city where the property is located in the following manner: a. Fifty percent (50%) shall accrue to the barangay where the property is located. b. Fifty percent (50%) shall accrue equally to all component barangays of this city. The share of the barangay shall be released directly to the Barangay Treasurer on a quarterly basis within five (5) days after the end of each quarter, without need of any further action, and shall not be subject to any lien or holdback for whatever purpose subject to such rules as may be prescribed by the Commission on Audit for this purpose. The proceeds of the additional one percent (1%) SEF tax shall be automatically released to the city school board for the operation and maintenance of public schools, construction and repair of school buildings, facilities and equipment, educational research, purchase of books and periodicals, and sports development as determined and approved by the city school board. SECTION 1.07. Administrative Provisions. (a) On the Collection of the Real Property Tax 1. Assessor to Furnish Treasurer with Assessment Roll. The City Assessor shall prepare and submit to the City Treasurer on or before the thirty-first (31st) day of December each year, an assessment roll containing a list of all persons whose real properties have been newly assessed or reassessed and the values of such properties. 2. Notice of Time for Collection of Tax. The City Treasurer shall, on or before the thirty-first (31st) day of January each year, in the case of basic real property tax and the additional tax for the SEF or on any other date to be prescribed by the Sangguniang Panlungsod in the case of any other tax levied under this Chapter, post the notice of the dates when the tax may be paid without interest at a conspicuous and publicly accessible place at the city hall. Said notice shall likewise be published in a newspaper of general circulation in the locality once a week for two (2) consecutive weeks. 3. Payment under Protest. a. No protest shall be entertained unless the taxpayers first pay the tax. There shall be annotated on the tax receipts the words "paid under protest." The protest in writing must be filed within thirty (30) days from payment of the tax the City Treasurer who shall decide the protest within sixty (60) days from receipt. SDHTEC b. Fifty percent (50%) of the tax paid under protest shall be held in trust by the City Treasurer. The other fifty percent (50%) shall form part of the proceeds to be distributed in accordance with Sec. 2A.06 of this Code. c. In the event that the protest is finally decided in favor of the taxpayer, the amount or portion of the tax protested shall be refunded to the protester, or applied as tax credit against his existing or future tax liability. d. In the event that the protest is denied or upon lapse of the sixty (60) day period prescribed in sub-paragraph a, the taxpayer may, within sixty (60) days from receipt of the written notice of assessment, appeal to the Local Board of Assessment Appeals by filing a petition under oath in the standard form prescribed therefore, together with copies of the tax declaration and such affidavits or documents in support of the appeal. 4. Repayment of Excessive Collection. When an assessment of basic real property tax, or any tax levied under this Chapter, is found to be illegal or erroneous and tax is accordingly reduced or adjusted, the taxpayer may file a written claim for refund or credit for taxes and interests with the City Treasurer within two (2) years from the date the taxpayer is entitled to such reduction or adjustment. The City Treasurer shall decide the claim for tax refund or credit within sixty (60) days from receipt thereof. In case the claim for tax refund or credit is denied, the taxpayer may, within sixty (60) days from the date of receipt of the written notice of assessment appeal to the Local Board of Assessment Appeals by filing a petition under oath in the standard form prescribed therefore, together with copies of the tax declaration and such affidavits or documents in support of the appeal. 5. Notice of Delinquency in the Payment of the Real Property Tax. a. When the real property tax or any other tax imposed under this Chapter becomes delinquent, the City Treasurer shall immediately cause a notice of the delinquency to be posted at the main entrance of the hall and in a publicly accessible and conspicuous place in each barangay. The notice of delinquency shall also be published once a week for two (2) consecutive weeks , in a newspaper of general circulation in the city. b. Such notice shall specify the date upon which the tax became delinquent. It shall likewise state that unless the tax, surcharges and penalties are paid before the expiration of the year for which the tax is due, except when the notice of assessment or special levy is contested administratively or judicially, the delinquent real property will be sold at public auction, and the title to the property will be vested in the purchaser, subject, however, to the right of the delinquent owner of the property or any person having legal interest therein to redeem the property within one (1) year from the date of sale. AScHCD 6. Remedies for the Collection of Real Property Tax. For the collection of the basic real property tax and any other levied under this Chapter, the city may avail of the remedies by administrative action through levy on real property and sale of real property by public auction or by judicial action. 7. City Government's Lien. The basic real property tax and any other tax levied under this Chapter constitutes a lien on the property subject to tax, superior to all liens, charges or encumbrances in favor of any person, irrespective of the owner or possessor thereof, enforceable by administrative or judicial action, and may only be extinguished upon payment of the tax and related interests and expenses. 8. Levy on Real Property. After the expiration of the time required to pay the basic real property tax or any other tax levied under this Chapter; real property subject to such tax may be levied upon through issuance of a warrant on or before, or simultaneously with the institution of the civil action for the collection of the delinquent tax. The City Treasurer when issuing a warrant of levy shall prepare a duly authenticated certificate showing the name of the delinquent owner of the property or person having legal interest therein, the description of the property, the amount of tax due and the interest thereon. The warrant shall operate with the force of a legal execution throughout the city. The warrant shall be mailed to or served upon the delinquent owner of the real property of person having legal interest therein, or in case he is out of the country or cannot be located to the administrator or occupant of the property. At the same time, written notice of the levy with the attached warrant shall be mailed to or served upon the City Assessor and Register of Deeds of the city, who shall annotate the levy on the tax declaration and certificate of title of the property, respectively. The levying officer shall submit a report on the levy to the Sangguniang Panlungsod within ten (10) days after receipt of the warrant by the owner of the property or person having legal interest therein. 9. Penalty for Failure to Issue and Execute Warrant. Without prejudice to criminal prosecution under the Revised Penal Code and other applicable laws, the City Treasurer or his deputy who fails to issue or execute the warrant of levy within one (1) year from the time the tax becomes delinquent or within thirty (30) days from the date of issuance thereof, or who is found guilty of abusing the exercise thereof in an administrative or judicial proceeding shall be dismissed from the service. 10. Advertisement and Sale. Within thirty (30) days after the service of the warrant of levy, the City Treasurer shall proceed to publicly advertise for sale or auction the property or a usable portion thereof as may be necessary to satisfy the tax delinquency and expenses of sale. The advertisement shall be effected by posting a notice at the main entrance of the city hall, and in a publicly accessible and conspicuous place in the barangay where the property is located, and by publication once a week for two (2) consecutive weeks in a newspaper of general circulation in the city. The advertisement shall specify the amount of the delinquent tax, the interest due thereon and expenses of sale, the date and place of sale, the name of the owner of the real property or person having legal interest therein, and a description of the property to be sold. At any time before the date fixed for the sale, the owner of the real property or person having legal interest therein may stay the proceedings by paying the delinquent tax, the interest due thereon and the expenses of sale. The sale shall be held either at the main entrance of the city hall, or on the property to be sold, or at any other place as specified in the notice of sale. AcICHD Within thirty (30) days after the sale, the City Treasurer or his deputy shall make a report of the sale to the Sangguniang Panlungsod and which shall form part of his records. The City Treasurer shall likewise prepare and deliver to the purchaser a certificate of sale which shall contain the name of the purchaser; a description of the property sold, the amount of the delinquent tax, the interest due thereon, the expenses of sale and a brief description of the proceedings. Provided, however, that proceeds of the sale in excess of the delinquent tax, the interest due thereon, and the expenses of sale shall be remitted to the owner of the real property or person having legal interest therein. The City Treasurer may advance an amount sufficient to defray the cost of collection through the remedies provided for in this Chapter, including the expenses of advertisement and sale. 11. Redemption of Property Sold. Within one (1) year from the date of sale, the owner of the delinquent real property or person having legal interest therein, or his representative, shall have the right to redeem the property upon payment to the City Treasurer of the amount of the delinquent tax, including the interest due; thereon, and the expenses of sale from the date of delinquency to the date of sale, plus interest of two percent (2%) per month on the purchase price from the date of redemption. Such payment shall invalidate the certificate of sale issued to the purchaser and the owner of the delinquent real property or person having legal interest therein shall be entitled to a certificate of redemption, which shall be issued, by the City Treasurer or his deputy. From the date of sale until the expiration of the period of redemption, the delinquent real property shall remain in possession of the owner or person having legal interest therein who shall be entitled to the income and other fruits thereof. The City Treasurer or his deputy, upon receipt from the purchaser of the certificate of sale, shall forthwith return to the latter the entire amount paid by him plus interest of two percent (2%) per month. Thereafter, the property shall be free from lien of such delinquent tax, interest due thereon and expenses of sale. 12. Final Deed to Purchaser. In case the owner or person having legal interest therein fails to redeem the delinquent property as provided herein, the City Treasurer shall execute a deed conveying to the purchaser said property, free from lien of the delinquent tax, interest due thereon and expenses of sale. The deed shall briefly state the proceedings upon which the validity of the sale rests. 13. Purchase of Property by the City Government for Want of Bidder. In case there is no bidder for the real property advertised for sale as provided herein, or if the highest bid is for an amount insufficient to pay the real property tax and the related interest and cost of sale, the City Treasurer conducting the sale shall purchase the property in behalf of the City Government to satisfy the claim and within two (2) days thereafter shall make a report of the proceedings which shall be reflected upon the records of his office. It shall be the duty of the Register of Deeds upon registration with his office of any such declaration of forfeiture to transfer the title of the forfeited property to the city without the necessity of an order from a competent court. TAIaHE Within one (1) year from the date of such forfeiture, the owner of the delinquent real property or person having legal interest therein, or his representative, shall have the right to redeem the property upon payment to the City Treasurer the full amount of the real property tax and the related interest, and the costs of sale. If the property is not redeemed as provided herein, the ownership thereof shall be fully vested to the city. 14. Resale of Real Estate Taken for Taxes, Fees or Charges. The Sangguniang Panlungsod may, through a separate ordinance and upon notice of not less than twenty (20) days , sell and dispose of the real property acquired under the preceding subsection at public auction. The proceeds of the sale shall accrue to the General Fund of the City. 15. Further Distraint or Levy. Levy may be repeated if necessary until the full amount due, including all expenses, is collected. 16. Collection of Real Property Tax Through the Courts. The City Government may enforce the collection of the basic real property tax or any tax levied under this chapter by civil action in any court of competent jurisdiction, as follows: The City Treasurer shall furnish the City Legal Office a certified statement of delinquency who, within fifteen (15) days after receipt, shall file the civil action in the name of the city, in the proper court of competent jurisdiction. The jurisdiction of the court is determined by the amount sought to be recovered exclusive of interests and costs. Thus, where the delinquent tax due does not exceed Ten Thousand Pesos (P10,000.00) the competent court is the City Trial Court and where the amount is in excess of Ten Thousand Pesos (P10,000.00), the proper court is the Regional Trial Court. Where cognizable in an inferior court, the action must be filed in the city where the delinquent property is located. Where the Regional Trial Court has jurisdiction, the plaintiff LGU shall file the complaint in the city where the property is situated. In both cases, that is, where the claim is either cognizable by an inferior court or by the Regional Trial Court, the City Treasurer shall furnish the City Legal Officer the exact address of the defendant where he may be served with summons. 17. Action Assailing Validity of Tax Sale. No court shall entertain action assailing the validity of any sale at public auction of real property or rights therein under this Article until the taxpayer shall have deposited with the court the amount for the real property was sold, together with interest of two percent (2%) per month from the date of sale to the time of the institution of the action. The amount so deposited shall be paid to the purchaser at the auction sale if the deed is declared invalid but it shall be refunded to the depositor if the action fails. cDHAES Neither shall any court declare a sale at public auction invalid by reason of irregularities or informalities in the proceedings unless the substantive right of the delinquent owner of real property or the person having legal interest therein have been impaired. 18. Payment of Delinquent Taxes on Property Subject of Controversy. In any action involving the ownership or possession of, or succession to real property, the court may motu propio or upon representation of the City Treasurer or his deputy, award such ownership, possession or succession to any party to the action upon payment to the court of the taxes with interest due on the property and all other costs that may have accrued, subject to the final outcome of the action. 19. Treasurer to Certify Delinquencies Remaining Uncollected. The City Treasurer or his deputy shall prepare a certified list of all real property tax delinquencies which remained uncollected or unpaid for at least one (1) year in his jurisdiction, and a statement of the reason or reasons for such non-collection or non-payment, and shall submit to the Sangguniang Panlungsod on or before the thirty-first (31st) of December of the year immediately succeeding the year in which the delinquencies were incurred, with a request for assistance in the enforcement of the remedies for collection provided herein. (b) Special Provisions. 1. Condonation or Reduction of Real Property Tax and Interest. In case of a general failure of crops or substantial decrease in the price of agricultural or agri-based products, or calamity in the city, the Sangguniang Panlungsod by ordinance passed prior to the first (1st) day of January of any year and upon recommendation of the Local Disaster Coordinating Council, may condone or reduce, wholly or partially, the taxes and interest thereon for the succeeding year or years in the city affected by the calamity. 2. Condonation or Reduction of Tax by the President of the Philippines. The President of the Philippines may, when public interest so requires, condone or reduce the real property tax and interest for any year in the city. 3. Duty of Register of Deeds and Notaries Public to Assist the City Assessor. It shall be the duty of the Register of Deeds and Notaries Public to furnish the City Assessor with copies of all contracts selling, transferring, or otherwise conveying, leasing, or mortgaging real property received by, or acknowledged before them. 4. Insurance Companies to Furnish Information. Insurance companies are hereby required to furnish the City Assessor copies of any contract or policy insurance on buildings, structures and improvements insured by them or such other documents which may be necessary for the proper assessment thereof. ASEcHI 5. Fees in Court Actions. As provided for in Sec. 280 of the Local Government Code, all court actions; criminal or civil, instituted at the instance of the City Treasurer shall be exempt from the payment of court and sheriff's fees. 6. Fees in Registration of Papers or Documents on Sale of Delinquent Real Property to City. As provided for in Section 281 of the Local Government Code, all certificates, documents, and papers covering the sale of delinquent property to the city if registered in the Registry of Property, shall be exempt from the documentary stamp tax and registration fees. 7. Real Property Assessment Notices or Owner's Copies of Tax Declarations to be Exempt from Postal Charges or Fees. As provided for in Sec. 282 of the Local Government Code, all real property assessment notices or owner's copies of tax declaration sent through mails by the assessor shall be exempt from the payment of postal charges or fees. 8. Sale and Forfeiture before Effectivity of this Code. Tax delinquencies incurred, and sales and forfeitures of delinquent real property effected, before the effectivity of this Code shall be governed by the provisions of applicable ordinance or laws then in force. SECTION 1.08. Interests on Unpaid Real Property Tax. Failure to pay the real property tax or any other tax levied under this Chapter upon the expiration of the periods as provided in Sec. 2A.04, shall subject the taxpayer to the payment of interest at the rate of two percent (2%) per month on the unpaid amount or a fraction thereof, until the delinquent tax shall have been fully paid. In no case, however, shall the total interest on the unpaid tax or portion thereof exceed thirty-six (36) months. SECTION 1.09. Penalties for Omission of Property from Assessment or Tax Rolls by Officers and Other Acts. Any officer charged with the duty of assessing a real property who willfully fails to assess or who intentionally omits from the assessment or tax roll any real property which he knows to be taxable, or who willfully or negligently under-assesses any real property, or who intentionally violates or fails to perform any duty imposed upon him by law relating to the assessment of taxable real property shall, upon conviction, be punished, at the n by a fine of One thousand pesos (PhP1,000.00) nor more than Five thousand pesos (PhP5,000.00), or by imprisonment of not less than one (1) month nor more than six (6) months , or both such fine and imprisonment at the discretion of the court. The same penalty shall be imposed upon any officer charged with the duty of collecting the tax due on real property who willfully or negligently fails to collect the tax and institute the necessary proceedings for the collection of the same. Any other officer required in this Chapter to perform acts relating to the administration of the real property tax or to assist the assessor or treasurer in such administration, who willfully fails to discharge such duties shall, upon conviction, be punished by a fine of not less than Five hundred pesos (PhP500.00) nor more than Five thousand pesos (PhP5,000.00) or imprisonment of not less than one (1) month nor more than six (6) months , or both such fine and imprisonment at the discretion of the court. ITAaHc SECTION 1.10. Penalties for Delaying Assessment of Real Property and Assessment Appeals. Any government official who intentionally and deliberately delays the assessment or real property or the filing of any appeal against its assessment shall, upon conviction, be punished by a fine of not less than Five Hundred Pesos (PhP500.00) nor more than Five Thousand Pesos (PhP5,000.00) or imprisonment of not less than one (1) month nor more than six (6) months , or both such fine and imprisonment at the discretion of the court. SECTION 1.11. Penalties for Failure to Dispose the Delinquent Real Property at Public Auction. The City Treasurer who fails to dispose of delinquent real property at public auction in compliance with the pertinent provisions of this Chapter or any other local official whose acts hinder the prompt disposition of delinquent real property at public auction shall, upon conviction, be subject by a fine of One Thousand Pesos (PhP1,000.00) nor more than Five Thousand Pesos (PhP5,000.00), or by imprisonment of not less than one (1) month nor more than six (6) months , or both such fine and imprisonment at the discretion of the court. CHAPTER 2 Tax on Idle Lands SECTION 2.01. 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 City, more than one thousand (1,000) square meters in area one-half (1/2) of which remain unutilized or unimproved by the owner of the property or person having legal interest therein. Regardless of land area, this Chapter shall likewise apply to residential lots in subdivisions duly approved by proper authorities, the ownership of which has been transferred to individual owners, who shall be liable for the additional tax. Provided, however, that individual lots of such subdivisions, the ownership of which has not been transferred to the buyer shall be considered as part of the subdivision, and shall be subject to the additional tax payable by subdivision owner or operator. SECTION 2.02. Imposition of Tax. There is hereby levied an annual tax on idle lands at the rate of three percent (3%) of the assessed value of the property which shall be in addition to the basic real property tax. In addition, if the land becomes idle, by reason of premature conversion, the idle land tax shall be imposed in the amount of three thousand pesos (PhP3,000.00) pursuant to Agriculture and Fisheries Modernization Act of 1997 (R.A. 8435). SECTION 2.03. Exemptions. The idle land tax shall not apply to idle lands wherein the owner of the property or person having legal interest therein is physically or legally prevented from improving, utilizing or cultivating the same by reason of force majeure , civil disturbance, natural calamity or any justifiable cause or circumstance. Any person having legal interest on the land desiring to avail of the exemption under this section shall file the corresponding application with the City Treasurer. The application shall state the ground(s) under which the exemption is being claimed. CHTAIc SECTION 2.04. Collection and Accrual of Proceeds. The annual tax on idle lands shall be collected at the same time and in the same manner as that of the basic real property tax. The proceeds shall accrue to the General Fund of the city. SECTION 2.05. Listing of Idle Lands by the Assessor. The City Assessor shall make and keep an updated record of idle lands located within his area of jurisdiction. For purposes of collection, the City Assessor shall furnish a copy thereof to the City Treasurer who shall notify, on the basis of such record, the owner of the property or person having legal interest therein of the imposition of the additional tax. CHAPTER 3 Special Levy on Lands SECTION 3.01. Special Levy: Its Meaning. Special levy is a form of taxation based on the benefit principle. The land upon which it is imposed is supposed to have derived some special benefits in terms of higher values from the improvements introduced by the government. SECTION 3.02. Imposition of Levy . A special levy is hereby imposed on the lands specially benefited by public works projects or improvements funded by the city at a rate of not exceeding sixty percent (60%) the actual cost of such projects and improvements, including the cost of acquiring land and such other real property in connection therewith. SECTION 3.03. Exemptions. The special levy shall not apply to lands owned by: (a) 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 apparent thereto, and all lands exclusively used for religious, charitable or educational purposes; and (c) Duly registered cooperatives as provided for under RA 6938. The special levy shall not also apply to the remainder of the land portions of which have been donated to the City for the construction of such projects or improvements. SECTION 3.04. Time of Payment. The special levy shall be paid within the quarter following the effectivity of the ordinance imposing such levy. SECTION 3.05. Collection and Accrual of Proceeds. Collection of special levy on land shall be the responsibility of the City Treasurer. The proceeds shall accrue to the General Fund of the City. SECTION 3.06. Administrative Provisions. (a) Ordinance Imposing a Levy The tax ordinance imposing a special levy shall describe with reasonable accuracy the nature, extent and location of the public work projects or improvements to be undertaken, state the estimated cost thereof, specify metes and bounds by monuments and lines and the number of annual installments for the payment of the special levy which in no case shall be less than five (5) nor more than ten (10) years. The Sangguniang Panlungsod shall not be obliged, in the apportionment and computation of the special levy, to establish a uniform percentage of all lands subject to the payment of the tax for the entire district, but it may fix different rates for different parts or sections thereof, depending on whether such land is more or less benefited by the project. EATCcI (b) Publication of Proposed Ordinance Imposing a Special Levy. Before the enactment of an ordinance imposing a special levy, the Sangguniang Panlungsod shall conduct a public hearing thereon; notify in writing the owners of real property to be affected or the persons having legal interest therein as to the date and place thereof and afford the latter the opportunity to express their positions or objections relative to the proposed ordinance. (c) Fixing the amount of Special Levy. The special levy authorized herein shall be apportioned, computed and assessed according to the assessed valuation of the lands affected as shown by the books of the City Assessor, or its current assessed value as fixed by said assessor if the property does not appear of record in his books. Upon the effectivity of the ordinance imposing a special levy, the City Assessor shall forthwith proceed to determine the annual amount of special levy assessed against each parcel of land comprised within the area especially benefited and shall send to each landowner a written notice thereof by mail, personal service or publication in appropriate cases. CHAPTER 4 Socialized Housing Tax SECTION 4.01. Definition. When used in this chapter: (a) Socialized housing refers to housing programs and projects covering houses and lots or home lots only duty undertaken by the government and private sector for the underprivileged and homeless citizens which shall include sites and services development, long-term financing, liberalized terms on interest payments, and such other benefits in accordance with the provisions of the Urban Development and Housing Act of 1992. (b) Urban areas refer to all cities regardless of their population density and to municipalities with a population density of at least five hundred (PhP500.00) persons per square kilometer. SECTION 4.02. Exemptions. The following are exempted from the socialized housing tax: (a) Those included in the coverage of RA 6657, otherwise known as the Comprehensive Agrarian Law; (b) Those actually used for national defense and security of the state; (c) Those used, reserved, or otherwise set aside for government offices, facilities and other installations whether owned by the National Government, its agencies and instrumentalities, including government-owned or controlled corporations, or by the local government units, provided, however, that the lands herein mentioned, or portions thereof, which have been used for the past ten (10) years from the effectivity of RA 7279 shall be covered by this tax; (d) Those used or set aside for parks, reserves for flora and fauna, forests and watersheds, and other areas necessary to maintain ecological balance or environmental protection, as determined and certified by the proper government agency; and (e) Those actually and primarily used for religious, charitable, or educational purposes, cultural and historical sites, hospitals and health centers, and cemeteries or memorial parks. DHITCc SECTION 4.03. Imposition of Tax. There is hereby imposed a socialized housing tax at the rate of one-half percent (0.5%) on the assessed value of lands in urban areas in excess of fifty thousand pesos (PhP50,000.00) SECTION 4.04. Collection and Accrual of Proceeds. The fixed tax on socialized housing shall be collected at the same time and in the same manner as that of the basic real property tax. The proceeds of the additional socialized housing tax shall accrue to the Urban Development and Housing Program of the City. SECTION 4.05. Administrative Provisions. The City Assessor shall keep an updated record of lands in urban areas within his jurisdiction with assessed values in excess of Fifty Thousand Pesos (P50,000.00). For purposes of collection, the City Assessor shall notify, on the basis of such record, the owner of the property or person having legal interest therein of the imposition of the additional tax. TITLE III Tax on Business CHAPTER 1 Tax on Manufacturers, Traders and Retailers SECTION 1.01. Definition. When used in this Chapter. (a) Advertising Agency includes all persons who are engaged in the business of advertising for others by means of billboards, posters, placards, notices, signs, directories, pamphlets, leaflets, handbills, electric or neon lights, airplanes, balloons or other media, whether in print, television, or broadcast; (b) Agricultural Products include the yield of the soil, such as corn, rice, wheat, rye, hay, coconut, sugarcane, tobacco, root crops , vegetables, fruits, flowers, and their by-products; ordinary salt; all kinds of fish; poultry; and livestock and animal products, whether in their original form or not; The phrase "whether in their original form or not" refers to the transformation of said products by the farmer, fisherman, producer or owner through the application of processes to preserve or otherwise to prepare said products for the market such as freezing, drying, salting, smoking, or stripping for purposes of preserving or otherwise preparing said products for the market; to be considered an agricultural product whether in its original form or not, its transformation must have been undertaken by the farmer, fisherman, producer or owner. Agricultural products as defined include those that undergo not only simple but even sophisticated processes employing advanced technological means in packaging like dressed chicken or ground coffee in plastic bags or styrofor or other packaging materials intended to process and prepare the products for the market. The term by-products shall mean those materials which in cultivation or processing of an article remain over, and which are still of value and marketable, like copra cake from copra or molasses from sugar cane; (c) Amusement is a pleasurable diversion and entertainment. It is synonymous to relaxation, avocation, pastime, or fun; cEaSHC (d) Amusement Places include theaters, cinemas, concert halls, circuses and other places of amusement where one seeks admission to entertain oneself by seeing or viewing the show or performance; (e) Banks and other Financial Institutions include non-bank financial intermediaries, lending investors, finance and investment companies, pawnshops, money shops, insurance companies, stock markets, stock brokers, and dealers in securities and foreign exchange, as defined under applicable law, or rules and regulations hereunder; (f) Brewer includes all persons who manufacture fermented liquors of any description for sale or delivery to others but does not include manufacturers of tuba, basi, tapuy or similar domestic fermented liquors, whose daily production does not exceed two hundred gauge liters; (g) Business Agent includes all persons who act as agents of others in the transaction of business with any public officer, as well as those who conduct collecting, advertising, employment, or private detective agencies; (h) Cabaret/Dance Hall includes any place or establishment where dancing is permitted to the public in consideration of any admission, entrance, or any other fee paid, on or before, or after the dancing, and where professional hostesses or dancers are employed; (i) Capital Investment is the capital that a person employs in any undertaking, or which he contributes to the capital of a partnership, corporation, or any other juridical entity or association in a particular taxing jurisdiction; (j) Carinderia refers to any public eating place where foods already cooked are served at a price; (k) Cockpit includes any place, compound, building or portion thereof, where cockfights are held, whether or not money bets are made on the results of such cockfights; (l) Contractor includes persons, natural or juridical, not subject to professional tax under Section 139 of the Local Government Code of 1991, whose activity consists essentially of the sate n of all kinds of services for a fee, regardless of whether or not the performance of the service calls for the exercise or use of the physical or mental faculties of such contractor or his employees; As used in this Chapter, the term contractor shall include general engineering, general building and specially contractors as defined under applicable laws, filling, demolition and salvage works contractors; proprietors or operators of mine drilling apparatus; proprietors or operators of dockyards; persons engaged in the installation of water system, and gas or electric light, heat, or establishments; proprietors or operators of smelting plants; engraving plating and plastic lamination establishments; proprietors or operators of establishments for repairing, repainting, upholstering, washing or greasing of vehicles, heavy equipment, vulcanizing, recapping and battery charging; proprietors or operators of furniture shops and establishments for planning or surfacing and re-cutting of lumber and sawmills under contract to saw or cut logs belonging to others; proprietors or operators of dry-cleaning or dyeing establishments, steam laundries, and using washing machines; proprietors or owners of shops for the repair of any kind of mechanical and electrical devices; instruments, apparatus, or furniture and shoe repairing by machine or any mechanical and electrical devices; proprietors or operators of establishments or lots for parking purposes; proprietors or operators of tailor shops, dress shops, milliners and hatters, beauty parlors, barbershops, massage clinics, sauna, Turkish and Swedish baths, slenderizing and body-building saloon and similar establishments; photographic studios; funeral parlors; proprietors or operators of hotels, motels, and lodging hoses; proprietors or operators of arrastre and stevedoring, warehousing, or forwarding establishments; master plumbers, smiths and house or sign painters; printers, bookbinders, lithographers, publishers except those engaged in the publication or printing of any newspaper, magazine, review or bulletin which appears at regular intervals with fixed prices for subscription and sale and which is not devoted principally to the publication of advertisements; business agents, private detectives or watchman agencies; commercial and immigration brokers; cinematographic film owners, lessors and distributors; The term contractor shall also include, but shall not be limited to, tax subjects enumerated under Section 19 of Presidential Decree No. 231, as amended, but which are no longer included in the enumeration of "contractor" under Section 131 of Republic Act No. 7160, viz. : welding shops, service stations, white/blue printing, recopying, or photocopying services, assaying laboratories, advertising agencies, shops for shearing animals, vaciador shops, stables, construction of motor vehicles, animal drawn vehicles, bicycles, and or tricycles, lathe machine shops, furniture shops, and proprietors of bulldozers and other heavy equipment available to others for consideration. CTIEac (m) 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; (n) Importer means any person who brings articles, goods, wares or merchandise of any kind or class into the Philippines from abroad for unloading therein, or which after entry are consumed herein or incorporated into the general mass of property in the Philippines. In case of tax-free articles, brought or imported into the Philippines by persons, entities or agencies exempt from tax, which are subsequently sold, transferred or exchanged in the Philippines to non-exempt private persons or entities; the purchaser or recipient, shall be considered the importer thereof; (o) Manufacturer includes every person who, by physical or chemical process, alters the exterior texture or form or inner substance of any such raw materials or manufactured or partially manufactured product in such manner as to prepare it for special use or uses to which it could not have been put in its original condition, or who by any such process, alters the quality of any such raw material or manufactured or partially manufactured products so as to reduce its marketable shape or prepare it for any of the use of industry, or who by any such process, combines any raw material or manufactured products with other materials or products of the same or of different kinds and in such manner that the finished products of such process or manufacture can be put to a special use or uses to which such raw material or manufactured or partially manufactured in their original condition could not have been put, and who in addition, alters such raw material or manufactured or partially manufactured products, or combines the same to produce such finished products for the purpose of their sale or distribution to others and for his own use for consumption; (p) Marginal Farmer or Fisherman refers to individuals engaged in subsistence farming or fishing which shall be limited to the sale, barter or exchange of agricultural or marine products produced by himself and his immediate family and whose annual net income from such farming or fishing does not exceed Fifty Thousand Pesos (PhP50,000.00) or the poverty line established by NEDA for the particular region or locality, whichever is higher; (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, forklifts, amphibian trucks, and cranes if not used on public roads, vehicles that run only on rails or tracks, tractors, trailers, and traction engines of all kinds used exclusively for agricultural purposes; (r) Peddler means any person who, either for himself or on commission, travels from place to place and sells his goods or offers to sell and deliver the same. Whether a peddler is a wholesale peddler or retail peddler of a particular commodity shall be determined from the definition of wholesale dealer or retail dealer as provided in this Ordinance; SaCIDT (s) Public Market refers to any place, building, or structure of any kind designated as such by the local board or council, except public streets, plazas, parks, and the like; (t) Rectifier comprises every person who rectifies, purifies, or refines distilled spirits or wines by any process other than by original or continuous distillation from mash, wort, wash, sap, or syrup through continuous closed vessels and pipes until the manufacture thereof is complete. Every wholesale or retail liquor dealer who has in his possession any, still or mash tub, or who keeps any other apparatus for the purpose of distilling spirits, or in any manner refining distilled spirits, shall also be regarded as a rectifier and as being engaged in the business of rectifying; (u) Restaurant refers to any place, which provides food to the public and accepts orders from them at a price. This term includes caterers; (v) Retail means a sale where the purchaser buys the commodity for his consumption, irrespective of the quantity of the commodity sold; (w) Vessel includes every type of boat, craft, or other artificial contrivances used, or capable of being used, as a means of transportation on water; (x) 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 vessel; (y) Wholesale means a sale where the purchaser buys or imports the commodities for resale to persons other than the end user regardless of the quantity of the transaction. SECTION 1.02. Imposition of Tax. There is hereby imposed on the following persons who establish, operate, conduct or maintain their respective business within the City a graduated business tax in the amounts hereafter prescribed: A. On manufacturers, assemblers, re-packers, 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 for the Amount of Tax Preceding Calendar Year per Annum Less than 10,000.00 264.00 10,000.00 or more but less than 15,000.00 352.00 15,000.00 or more but less than 20,000.00 483.20 20,000.00 or more but less than 30,000.00 704.00 30,000.00 or more but less than 40,000.00 1,056.00 40,000.00 or more but less than 50,000.00 1,320.00 50,000.00 or more but less than 75,000.00 2,112.00 75,000.00 or more but less than 100,000.00 2,640.00 100,000.00 or more but less than 150,000.00 3,520.00 150,000.00 or more but less than 200,000.00 4,400.00 200,000.00 or more but less than 300,000.00 6,160.00 300,000.00 or more but less than 500,000.00 8,800.00 500,000.00 or more but less than 750,000.00 12,800.00 750,000.00 or more but less than 1,000,000.00 16,000.00 1,000,000.00 or more but less than 2,000,000.00 22,000.00 2,000,000.00 or more but less than 3,000,000.00 26,400.00 3,000,000.00 or more but less than 4,000,000.00 31,680.00 4,000,000.00 or more but less than 5,000,000.00 36,960.00 5,000,000.00 or more but less than 7,000,000.00 43,560.00 7,000,000.00 or more but less than 9,000,000.00 48,950.00 9,000,000.00 or more but less than 12,000,000.00 54,450.00 12,000,000.00 or more but less than 15,000,000.00 59,895.00 15,000,000.00 or more but less than 18,000,000.00 65,340.00 18,000,000.00 or more but less than 20,000,000.00 72,600.00 In excess of 20,000,000.00 At a rate of 43.75% of n The preceding rates shall apply only to amount of domestic sales of manufacturers, assemblers, re-packers, processors, brewers, distillers, rectifiers and compounders of liquors, distilled spirits, and wines or manufacturers of any article of commerce of whatever kind or nature other than those enumerated under paragraph (d) of this Chapter. cHECAS B. On banks and other financial institutions, at the rate of seventy five percent (75%) of one percent (1%) of the gross receipts of the preceding calendar year derived from interest, commissions and discounts from lending activities, income from financial leasing, dividends, rentals on property, and profit from exchange or sale of property, insurance premium. All other income and receipts not herein enumerated shall be excluded in the computation of the tax. C. On wholesalers, distributors, or dealers in any article of commerce of whatever kind or nature in accordance with the following schedules: Gross Sales/Receipts for the Amount of Tax Preceding Calendar Year per Annum Less than 1,000.00 28.80 1,000.00 or more but less than 2,000.00 52.80 2,000.00 or more but less than 3,000.00 80.00 3,000.00 or more but less than 4,000.00 115.20 4,000.00 or more but less than 5,000.00 160.00 5,000.00 or more but less than 6,000.00 193.60 6,000.00 or more but less than 7,000.00 228.80 7,000.00 or more but less than 8,000.00 264.00 8,000.00 or more but less than 10,000.00 299.20 10,000.00 or more but less than 15,000.00 352.00 15,000.00 or more but less than 20,000.00 440.00 20,000.00 or more but less than 30,000.00 528.00 30,000.00 or more but less than 40,000.00 704.00 40,000.00 or more but less than 50,000.00 1,056.00 50,000.00 or more but less than 75,000.00 1,584.00 75,000.00 or more but less than 100,000.00 2,112.00 100,000.00 or more but less than 150,000.00 2,992.00 150,000.00 or more but less than 200,000.00 3,872.00 200,000.00 or more but less than 300,000.00 5,280.00 300,000.00 or more but less than 500,000.00 7,040.00 500,000.00 or more but less than 750,000.00 10,560.00 750,000.00 or more but less than 1,000,000.00 14,080.00 1,000,000.00 or more but less than 2,000,000.00 16,000.00 2,000,000.00 or more but less than 3,000,000.00 19,800.00 3,000,000.00 or more but less than 4,000,000.00 22,000.00 4,000,000.00 or more but less than 5,000,000.00 24,750.00 5,000,000.00 or more but less than 6,000,000.00 26,400.00 6,000,000.00 or more but less than 7,000,000.00 28,875.00 7,000,000.00 or more but less than 8,000,000.00 30,800.00 8,000,000.00 or more but less than 9,000,000.00 33,000.00 9,000,000.00 or more but less than 10,000,000.00 35,750.00 In excess of 10,000,000.00 At a rate of 45% of 1.1% D. On exporters, and on manufacturers, millers, producers, wholesalers, distributors. Dealers or retailers of essential commodities enumerated hereunder at a rate not exceeding one-half (1/2) of the rates prescribed under subsections (a), (c), and (e) of this Chapter; 1. Rice and Corn; 2. Wheat or cassava flour, meat, dairy products, locally manufactured, processed or preserved food, sugar, salt and agricultural marine, and fresh water products, whether in their original state or not; 3. Cooking oil and cooking gas; 4. Laundry soap, detergents, and medicine; 5. Agricultural implements, equipment and post-harvest facilities, fertilizers, pesticides, insecticides, herbicides and other farm inputs; 6. Poultry feeds and other animal feeds; 7. School supplies; and 8. Cement. For purposes of this provision, the term exporters shall refer to those who are principally engaged in the business of exporting goods and merchandise, as well as manufacturers and producers whose goods or products are both sold domestically and abroad. The amount of export sales shall be excluded from the total sales and shall be subject to the rates not exceeding one half (1/2) of the rates prescribed under paragraphs (a), (c), and (e) of this Chapter. AHDacC E. On retailers. Gross Sales/Receipts for the Amount of Tax Preceding Calendar Year per Annum Less than 1,000.00 33.00 1,000.00 or more but less than 2,000.00 33.00 2,000.00 or more but less than 3,000.00 66.00 3,000.00 or more but less than 4,000.00 99.00 4,000.00 or more but less than 5,000.00 132.00 5,000.00 or more but less than 6,000.00 165.00 6,000.00 or more but less than 7,000.00 198.00 7,000.00 or more but less than 8,000.00 231.00 8,000.00 or more but less than 10,000.00 264.00 10,000.00 or more but less than 15,000.00 330.00 15,000.00 or more but less than 20,000.00 495.00 20,000.00 or more but less than 30,000.00 660.00 30,000.00 or more but less than 40,000.00 990.00 40,000.00 or more but less than 50,000.00 1,320.00 50,000.00 or more but less than 75,000.00 1,650.00 75,000.00 or more but less than 100,000.00 2,475.00 100,000.00 or more but less than 150,000.00 3,300.00 150,000.00 or more but less than 200,000.00 4,125.00 200,000.00 or more but less than 300,000.00 5,500.00 300,000.00 or more but less than 500,000.00 8,250.00 500,000.00 or more but less than 750,000.00 12,100.00 750,000.00 or more but less than 1,000,000.00 16,500.00 In excess of 1,000,000.00 At the rate of 1.1% However, barangays shall have the exclusive power to levy taxes on stores whose gross sales or receipts of the preceding calendar year does not exceed Fifty Thousand Pesos (PhP50,000.00) subject to existing laws and regulations. F. On contractors and other independent contractors, in accordance with the following schedule: Gross Sales/Receipts for the Amount of Tax Preceding Calendar Year per Annum Less than 5,000.00 44.00 5,000.00 or more but less than 10,000.00 98.70 10,000.00 or more but less than 15,000.00 167.20 15,000.00 or more but less than 20,000.00 264.00 20,000.00 or more but less than 30,000.00 440.00 30,000.00 or more but less than 40,000.00 616.00 40,000.00 or more but less than 50,000.00 880.00 50,000.00 or more but less than 75,000.00 1,408.00 75,000.00 or more but less than 100,000.00 2,112.00 100,000.00 or more but less than 150,000.00 3,168.00 150,000.00 or more but less than 200,000.00 4,224.00 200,000.00 or more but less than 250,000.00 5,808.00 250,000.00 or more but less than 300,000.00 7,392.00 300,000.00 or more but less than 400,000.00 9,856.00 400,000.00 or more but less than 500,000.00 13,200.00 500,000.00 or more but less than 750,000.00 14,800.00 750,000.00 or more but less than 1,000,000.00 16,400.00 1,000,000.00 or more but less than 2,000,000.00 18,400.00 2,000,000.00 or more At a rate of 75% of 1.1% Provided, that in no case shall the tax on gross sales of PhP2,000,000.00 or more be less than PhP18,975.00. IDSEAH For purposes of this section, the tax on general engineering, general building, and specialty contractors shall initially be based on the total contract price, payable in equal annual installments within the project term. Upon completion of the project, the taxes shall be recomputed on the basis of the gross receipts for the preceding calendar years and the deficiency tax, if there be any, shall be collected as provided in this Code, or the excess tax payment shall be refunded. G. Cafes, cafeterias, ice cream and other refreshment parlors, restaurants, soda fountain bars, carinderias or food caterers at a rate of three percent (3%) of the gross receipts or sales for the preceding year. H. Amusement places, including places wherein customers thereof actively participate without making bets or wagers, including but not limited to night clubs, or day clubs, cocktail lounges, cabarets or dance halls, karaoke bars, skating rinks, bath houses, swimming pools, exclusive clubs such as country and sports clubs, resorts and other similar places, billiard and pool tables, bowling alleys, circuses, carnivals, merry-go-rounds, roller coasters, ferries wheel, swings, shooting galleries, and other similar contrivances, theaters and cinema houses, boxing stadium, race tracks, cockpits and other similar establishments. At a rate of three percent (3%) of the gross receipts or sales for the preceding year. I. The rates of graduated taxes on the businesses hereunder enumerated shall be, as follows: 1. Commission agents 2. On travel agencies and travel agents 3. On boarding houses, pension houses, motels, apartments, apartelles, and condominiums 4. Subdivision owners/developer/Private Cemeteries and Memorial Parks 5. Privately-owned markets/malls 6. Boarding houses 7. Hospitals, medical clinics, dental clinics, therapeutic clinics, medical laboratories, dental laboratories 8. Cockpit operations (to include placida and cockpit rentals) 9. Operators of Cable Network System 10. Operators of computer services establishment 11. General consultancy services 12. All other similar activities consisting essentially of the sales of services for a fee Gross Sales/Receipts for the Amount of Tax Preceding Calendar Year per Annum Less than 5,000.00 41.25 5,000.00 or more but less than 10,000.00 92.40 10,000.00 or more but less than 15,000.00 156.75 15,000.00 or more but less than 20,000.00 247.50 20,000.00 or more but less than 30,000.00 412.50 30,000.00 or more but less than 40,000.00 577.50 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 1,980.00 100,000.00 or more but less than 150,000.00 2,970.00 150,000.00 or more but less than 200,000.00 3,960.00 200,000.00 or more but less than 250,000.00 5,445.00 250,000.00 or more but less than 300,000.00 6,930.00 300,000.00 or more but less than 400,000.00 11,240.00 400,000.00 or more but less than 500,000.00 12,375.00 500,000.00 or more but less than 750,000.00 13,875.00 750,000.00 or more but less than 1,000,000.00 15,375.00 1,000,000.00 or more but less than 2,000,000.00 17,250.00 In excess of 2,000,000.00 At a rate of seventy- five percent (75%) of one point one percent (1.1%) Provided, that in no case shall the tax on gross sales of PhP2,000,000.00 or more be less than PhP17,250.00. aCIHcD J. On lessors, dealers, brokers of real estate: Gross Sales/Receipts for the Preceding Amount of Tax per Annum Calendar Year in the amount of: Commercial Residential 50,000.00 or less 2% 2% In excess of 50,000.00 50% of 1% 25% of 1% K. On peddlers engaged in the sale of any merchandise or article of commerce, at the rate of seventy-five pesos (PhP75.00) per peddler annually. Delivery trucks, vans or vehicles used by manufacturers, producers, wholesalers, dealers or retailers enumerated under Section 141 of R.A. 7160 shall be exempt from the peddler's tax herein imposed. The tax herein imposed shall be payable within the first thirty (30) days of January. An individual who will start to peddle merchandise or articles of commerce after January 30 shall pay the full amount of the tax before engaging in such activity. L. On any business, not otherwise specified in the preceding paragraphs, which the Sanggunian Panlungsod concerned may deem proper to tax at a rate of one point five percent (1.5%) of the gross receipts or sales for the preceding year. SECTION 1.03. Presumptive Income Level. For every tax period, the Treasurers Office shall prepare a stratified schedule of "presumptive income level" to approximate the gross receipt of each business classification. SECTION 1.04. Exemption. Business engaged in the production, manufacture, refining, distribution or sale of oil, gasoline, and other petroleum products shall not be subject to any local tax imposed in this Chapter. SECTION 1.05. Tax on Newly-Started Business. In the case of a newly started business under this Chapter, the tax shall be one-twentieth of one percent (1/20 of 1%) of the capital investment. In the succeeding calendar year, regardless of when the business started to operate, the tax shall be based on the gross receipts for the preceding calendar year or any fraction thereof, as provided in the pertinent schedules in this Chapter. CHAPTER 2 Specific Fixed Tax on Business SECTION 2.1. Tax on Transfer of Real Property Ownership. SECTION 2.1.01. Imposition of Tax. There is hereby levied a tax on the sale, donation, barter, or on any other mode of transferring ownership or title of real property at the rate of seventy-five percent (75%) of one percent (1%) of the total consideration involved in the acquisition of the property or the fair market value in case the monetary consideration involved in the transfer is not substantial, whichever is higher. The fair market value as used herein shall be that reflected in the prevailing schedule of fair market values enacted by the Sangguniang Panlungsod. SECTION 2.1.02. Exemptions. The sale, transfer or other disposition of real property pursuant to R.A. 6657, R.A. 7279 and other properties acquired by the City Government shall be exempted from this tax. cHaCAS SECTION 2.1.03. Time of Payment. It shall be the duty of the seller, donor, transferor, executor or administrator to pay to the City Treasurer the tax herein imposed within sixty (60) days from the date of the execution of the deed or from the date of the property owner's death. SECTION 2.1.04. Administrative Provisions. (a) The Registrar of Deeds of the City shall, before registering any deed, require the presentation of the evidence of payment of this tax. The City Assessor shall likewise make the same requirement before canceling an old tax declaration and issuing a new one. (b) Notaries Public shall furnish the City Treasurer with a copy of any deed transferring ownership or title to any real property within thirty (30) days from the date of notarization. SECTION 2.2. Tax on Printing and Publication. SECTION 2.2.01. Imposition of Tax. There is hereby levied a tax at the rate of seventy-five percent (75%) of one percent (1%) of the gross annual receipts for the preceding calendar year 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. In the case of a newly started business, the tax shall be one-twentieth (1/20) of one percent (1%) of the capital investment. In the succeeding calendar year, regardless of when the business started to operate, the tax shall be based on the gross receipts for the preceding calendar year, or any fraction thereof, as provided herein. SECTION 2.2.02. Exemptions. The receipts from the printing and/or publishing of books or other reading materials prescribed by the Department of Education, Culture and Sports at school texts or references shall be exempt from the tax herein imposed. SECTION 2.2.03. Time of Payment. The tax imposed in this Chapter shall be due and payable in quarterly installments to the City Treasurer, within the first thirty (30) days following each quarter in the case of a newly-started business, the tax shall be paid before the business starts to operate. SECTION 2.3. Franchise Tax. SECTION 2.3.01. Definition. When used in this Chapter , franchise is a right or privilege, affected with public interest, which is conferred upon private persons or corporation, under such terms, and conditions as the government and its political subdivision may impose in the interest of public welfare, security and safety. SECTION 2.3.02. Imposition of Tax. There is hereby imposed a tax on business enjoying a franchise at a rate of seventy-five percent (75%) 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 this province, excluding the territorial limits of the city. In the case of a newly started business, the tax shall be one-twentieth (1/20) of one percent (1%) of the capital investment. In the succeeding calendar year, regardless of when the business started to operate, the tax shall be based on the gross receipts for the preceding calendar year; or any fraction thereof, as provided herein. DACcIH The capital investment to be used as basis of the tax of a newly started business as herein provided shall be determined in the following manner. (a) If the principal office of the business is located in the city, the paid-up capital stated in the articles of corporation in case of corporations, or in any similar document in case of other types of business organization, shall be considered as capital investment. (b) In the case of a branch or sales office located in the city which commences business operations during the same year as the principal office but which is located in another locality, the paid-up capital referred in (a) shall mean the amount of the capital investment made for the said branch or sales office. (c) Where the newly started business is a branch or sales office commencing operations at a year later than that of the principal office, capital investment shall mean the total funds invested in the branch or sales office. SECTION 2.3.03. Exemptions. The term businesses enjoying franchise shall not include holders of certificates of public convenience for the operation of public vehicles for reason that such certificates are not consider as franchises. SECTION 2.3.04. Time of Payment. The tax imposed in this Chapter shall be due and payable in quarterly installments to the City Treasurer; within the first thirty (30) days following each quarter. In the case of a newly started business, the tax shall be paid before the business starts to operate. SECTION 2.4. Tax on Sand, Gravel and Other Quarry Resources. SECTION 2.4.01. Imposition of Tax. There is hereby imposed a tax of ten percent (10%) of the fair market value in this City per cubic meter of ordinary stones, sand, gravel, earth, and other quarry resources, such as but not limited to marl, marble, granite, volcanic cinders, basalt, tuff and rock phosphate, extracted from the public lands or from the beds of seas, lakes, rivers, streams creeks, and other public waters within the territorial jurisdiction of the City. For purposes of establishing the fair market value per cubic meter of sand, gravel and other quarry resources on an annual basis, a committee is hereby created composed of: City Treasurer Chairman City Engineer Member City Development Coordinator Member City Assessor Member Representative from the CMRB Member SECTION 2.4.02 Issuance of Permit. Every person who shall extract sand and gravel and other quarry resources shall secure a permit from the City Mayor, pursuant to the procedural guidelines embodied in the Mines Administrative Order No. MRD 27, series of 1980, the applicable provisions of which are hereby adopted as an integral part of this ordinance. SECTION 2.4.03. Exemptions. Any government agency that has been granted a gratuitous permit to extract the above mentioned materials for the purpose of governmental projects within the City, shall be exempted from the payment of the tax herein prescribed. HSCATc SECTION 2.4.04. Time and Place of Payment. The tax shall be due and payable in advance to the City Treasurer or his duly authorized representative before the materials are extracted. SECTION 2.4.05. Surcharge for Late Payment. Failure to pay the tax imposed in this Chapter on time shall subject the taxpayer to a surcharge of twenty-five percent (25%) of the original amount of tax due, such surcharge to be paid at the same time and in the same manner as the tax due. SECTION 2.4.06. Interest on Unpaid Tax. In addition to the surcharge for the late payment, there shall be imposed upon the unpaid amount an interest of two percent (2%) per month from the date until the tax is fully paid but in no case shall the total interest on the unpaid amount or a portion thereof exceed thirty-six (36) months. SECTION 2.4.07. Sharing of Proceeds. The proceeds of the tax on sand, gravel, and other quarry resources shall be distributed as follows: (a) Highly urbanized city, sixty percent (60%) (b) Barangay where the sand, and other quarry resources are extracted, forty percent (40%) SECTION 2.5. Professional Tax. SECTION 2.5.01. 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 rate of Three Hundred Pesos (PhP300.00). SECTION 2.5.02. Coverage. Professionals who passed the bar examinations, any board or other examinations conducted by the Professional Regulation Commission (PRC), or any other profession requiring government examination shall be subject to the professional tax. SECTION 2.5.03. Exemption. Professionals exclusively employed in the government shall be exempt from the payment of this tax. SECTION 2.5.04. Payment of Tax. The professional tax shall be paid before any profession herein specified can be lawfully pursued. A line of profession does not become exempt even if conducted with some other profession for which the tax has been paid. SECTION 2.5.05. Time of Payment. The professional tax shall be payable annually, on or before the thirty first (31st) day of January of each year to the City Treasurer. Any person first beginning to practice a profession after the month of January must, however, pay the full tax before engaging therein. SECTION 2.5.06. Place of Payment. Every person legally authorized to practice his profession, in case he practices his profession in several places, shall pay to the City Treasurer the professional tax if he maintains his principal office in this City. SECTION 2.5.07. Administrative Provisions. (a) A person who paid the professional tax shall be entitled to practice his profession in any part of the Philippines without being subjected to any other national or local tax, likewise, or fee for the practice of such profession. (b) The City Treasurer before accepting payment of the tax shall require the presentation of the valid Professional Licenses issued by the Professional Regulations Commission (PRC). IDTSEH (c) Any individual or corporation employing a person subject to the professional tax shall require payment by that person of the tax on his profession before employment and annually thereafter. (d) Any person subject to the professional tax shall write in deeds, receipts, prescriptions, reports, books of account, plans and designs, survey's and maps, as the case may be, the number of the official receipt issued to him. SECTION 2.6. Amusement Tax on Admission. SECTION 2.6.01. Definitions. When used in this Chapter: (e) n Amusement is a pleasurable diversion and entertainment. It is synonymous to relaxation, avocation, past time or fun. (f) Amusement Places include theaters, cinemas, concert halls, circuses, and other places of amusement where on seeks admission to entertain oneself by viewing the show or performances. SECTION 2.6.02. Imposition of Tax. There is hereby levied a tax to be collected from the proprietors, lessees, or operators of theaters, cinemas, concert halls, circuses, boxing stadium, and other places of amusement at the rate of fifteen percent (15%) of the gross receipts from admission fees. SECTION 2.6.03. Manner of Computing 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 City Treasurer before the gross receipts are divided between said proprietors, lessees, or operators and the distributors of the cinematographic films. SECTION 2.6.04. Exemption. The holding of operas, dramas, recitals, painting and art exhibitions, flower shows, musical programs, literary and oratorical presentations, except pop, rock or similar concerts shall be exempted from the payment of the tax herein imposed. SECTION 2.6.05. Time and Place of Payment. The amusement tax on admission herein imposed shall be due and payable by the proprietor, lessee or operator concerned, within the first thirty (30) days of the month next following that for which they are due to the City Treasurer before the gross receipts are divided between the proprietors, lessees, or operator and the distributors of the cinematographic films. In the case of itinerant operators of similar modes of amusement, the tax herein prescribed shall be paid immediately after the last full show or performance. SECTION 2.6.06. Administrative Provisions. (a) Filing of Return. Upon payment of the tax due, the proprietors, lessees, or operators of theaters, cinemas, concert halls, circuses, boxing stadium, and other places of amusement, shall attach a true and complete sworn return showing the gross receipts from admission fees during the preceding month. (b) Forms of Tickets. The proprietor, lessee or operator of an amusement place where payment of a fee is required for admission, shall provide for himself with tickets which shall be serially numbered indicating therein the name of the amusement place and the admission price. The serial number must be printed on both ends of tickets such that when divided into two upon being presented for admission, the serial number shall appear on both parts. The gatekeeper shall drop one half of the torn ticket in a locked box or receptacle and the other half to be returned to the customer. The box or receptacle shall only be opened in the presence of a representative from the Office of the City Treasurer. SICDAa (c) Registration of Tickets. All admission tickets, which shall be sold to the public, must first be registered with the Office of the City Treasurer and shall be stamped with the seal of said office. It shall unlawful for any proprietor, operator and lessee of an amusement place to keep on his possession or have unregistered tickets in the amusement place. (d) Verification of Tickets. The City Mayor or City Treasurer shall, whenever they deem it necessary for the good of the service, post their duly authorized inspectors at the gates of amusement places for the purpose of verifying all tickets sold thereat. Said duly authorized inspectors shall have access to all admission tickets being sold to the public from opening time of the amusement place up to closing time. SECTION 2.7. Annual Fixed Tax for Every Delivery Truck or Van of Manufacturers or Producers, Wholesalers of, Dealers or Retailers in, Certain Products. SECTION 2.7.01. Imposition of Tax. There is hereby imposed an annual fixed tax for every truck, van or any motor vehicle used by manufacturers, producers, wholesalers, dealers or retailers in the delivery or distribution of distilled spirits, fermented liquors, soft drinks, cigar and cigarettes, and other similar products as may hereafter be determined by the Sangguniang Panlungsod, to sales outlets, or consumers, whether directly or indirectly, within the city in the fixed amount of Five Hundred Pesos (PhP500.00). SECTION 2.7.02. Exemption. The manufacturers, producers, wholesalers, dealers, and retailers referred to in the preceding sections shall be exempt from the payment of the peddler's tax in the sale of any merchandise or article of commerce imposable by the City. SECTION 2.7.03. Time and Place of Payment. The tax imposed in this Chapter shall accrue on the first day of January and shall be paid to the City Treasurer within the first thirty (30) days of January. SECTION 2.8. Tax on Ambulant and Itinerant Amusement Operators. SECTION 2.8.01. Imposition of Tax. There is hereby imposed a tax on ambulant and itinerant amusement operators during fiestas and fairs at the rate of three percent (3%) of gross sales of the following: Circus, carnivals, or the like per day Merry-Go-Round, roller coaster, ferries wheel, swing, shooting gallery and other similar contrivances per day SECTION 2.8.02. Time of Payment. The tax herein imposed shall be payable before engaging in such activity. TITLE IV Permit and Regulatory Fees CHAPTER 1 Mayor's Permit Fee on Business SECTION 1.01. Imposition of Fee. There shall be collected an annual fee for the issuance of a Mayor's Permit to operate a business, pursue an occupation or calling, or undertake an activity within the city. DHIcET The permit fee is payable for every distinct or separate business or place where the business or trade is conducted. One line of business of trade does not become exempt by being conducted with some other business of trade for which the permit fee has been obtained and the corresponding fee paid for. (a) On operators of public utility vehicles maintaining booking office, terminal, or waiting station for the purpose of carrying passengers from this city under a certificate of public convenience and necessity or similar franchises: Air-conditioned buses P1,200.00 Buses without air conditioning 800.00 Passenger Van 400.00 Taxis 400.00 For purpose of the Mayor's Permit Fee, the following Philippine definition of business size is hereby adopted: Characteristics Asset Size Number of Workers Cottage PhP500,000 and below 1-10 Small Over PhP500,000 to PhP5M 11-99 Medium Over PhP5M to PhP20M Over 100-199 Large PhP20M 200 and above The permit fee shall either be based on asset size or number of workers, whichever will yield the higher fee. (b) On business subject to graduated fixed taxes. Amount of Tax per Annum 1. On manufacturers/Importers/Producer Cottage PhP100.00 Small 500.00 Medium 1,000.00 Large 2,000.00 2. On Banks: Rural, Thrift and Savings Banks 1,000.00 Commercial, Industrial and 3,000.00 Development Banks Universal Banks 5,000.00 3. On Other Financial Institutions Small 1,000.00 Medium 3,000.00 Large 5,000.00 4. On Contractors/Service Establishments Cottage 200.00 Small 500.00 Medium 1,500.00 Large 2,000.00 5. On Wholesalers/Retailers/Dealers or Distributors Cottage 200.00 Small 400.00 Medium 800.00 Large 1,000.00 6. Other Businesses Cottage 100.00 Small 400.00 Medium 800.00 Large 1,000.00 7. Tobacco Dealers: Retail leaf tobacco dealer 300.00 Retail tobacco dealer 100.00 Wholesale tobacco dealer 300.00 Wholesale leaf tobacco dealers 300.00 9. Dealers of fermented liquors Distilled spirits or wines 180.00 Retail dealer in tuba, basi and/or tapuy 80.00 and vine Retail dealer in domestic/fermented liquor 240.00 Wholesale dealer in fermented liquor 300.00 Wholesale dealer in domestic liquor 450.00 Wholesale dealer in foreign liquor 600.00 10. Amusement places: Night and Day Club 1,200.00 Night Club or Day Club 600.00 Cockpit 1,500.00 Cocktail lounge or bar, cabaret or 600.00 dance hall Theater and cinema house itinerant 600.00 operator with Orchestra only (seating capacity below 500) With balcony or orchestra seating 600.00 capacity of less than 500 Seating capacity from 500-999 900.00 Seating capacity from 1,000 and over 1,200.00 With lodge, balcony and orchestra 1,200.00 Air conditioned theater or cinematography 1,200.00 Bath houses, sauna bath and other similar 100.00 establishments, per cubicle Majong per table 100.00 Billiard or Pool Hall for the first table 100.00 - for each additional table 20.00 Bowling Alley Automatic per lane 300.00 Non-automatic per lane 240.00 Circus, carnival or the like per day, - for the first 10 days 100.00 - per day thereafter 20.00 Boxing stadium 200.00 Amusement devices: Each jukebox machine 100.00 Each machine per game of skill 200.00 SECTION 1.02. Time and Manner of Payment. The fee for the issuance of a Mayor's Permit shall be paid to the City Treasurer upon application before any business or undertaking can be lawfully begun or pursued and within the first thirty (30) days of January of each year in case of renewal thereof. HcDSaT For a newly-started business or activity that starts to operate after January 30, the fee shall be reckoned from the beginning of the calendar quarter. When the business or activity is abandoned, the fee shall not be exacted for a period longer than the end of the calendar quarter. If the fee has been paid for a period longer than the current quarter and the business activity is abandoned, no refund of the fee corresponding to the unexpired quarter or quarters shall be made. SECTION 1.03. Administrative Provisions. (a) Supervision and control over establishments and places. The City Mayor shall supervise and regulate all establishments and places subject to the payment of the permit fee. He shall prescribe rules and regulations as to the mode or manner on which they shall be conducted in so far as may be necessary to maintain peaceful, healthy, and sanitary conditions in the city. (b) Application for Mayor's Permit: False Statement. An application for a Mayor's Permit shall be filed with the Office of the City Mayor. The form for the purpose shall be issued by the same Office and shall set forth the requisite information including the name and residence of the applicant, the description of business or undertaking that is to be conducted, and such other data or information as may be required. For a newly-started business a. Location sketch of the new business b. Paid-up capital of the business as shown in the Articles of Incorporation, if a corporation or partnership, or a sworn statement of the capital invested by the owner or operator, if a sole proprietorship c. A certificate attesting to the tax exemption if the business is tax exempt d. Certification from the office in charge of zoning that the location of the new business is in accordance with zoning regulations e. Tax clearance showing that the operator has paid all tax obligations in the city f. Barangay clearance g. Three (3) passport size pictures of the owner or operator or in cases of a partnership or corporation the picture of the senior or managing partners and that of the President or General Manager h. Health certificate for all food handlers, and those required under Title V, Section V.2.6 of this Revenue Code ASTcaE i. Certificate of Occupancy For renewal of existing business permits a. Previous year's Mayor's permit b. Photocopies of the annual or quarterly tax payments c. Photocopies of all receipts showing payment of all regulatory fees as provided for in this Code d. Certificate of tax exemption form local taxes or fees, if exempt e. Photocopy of recent pictures (2x2) f. Certificate of annual inspection Upon submission of the application, it shall be the duty of the proper authorities to verify if other city requirements regarding the operation of the business or activity such as sanitary requirements, installation of power and light requirements, as well as other safety requirements are complied with. The permit to operate shall be issued only upon compliance with such safety requirements and after the payment of the corresponding inspection fees and other impositions required by this Revenue Code and other city tax ordinances. Any false statement deliberately made by the applicant shall constitute sufficient ground for denying or revoking the permit issued by the Mayor, and the applicant or licensee may be prosecuted in accordance with the penalties provided in this Chapter. A Mayor's Permit shall be refused to (1) any person who previously violated any ordinance or regulation governing permits granted; (2) whose business establishment or undertaking does not conform with zoning regulations, and safety, health and other requirements of the city; (3) who has unsettled tax obligation, debt or other liability to the government; and/or (4) who is disqualified under any provision of law or ordinance to establish or operate the business applied for. Likewise, a Mayor's permit shall be denied to any person or applicant for a business who declares an amount of gross sales or receipts that are manifestly below industry standards or the Presumptive Income Level (PIL) of gross sales or receipts as established in the city for the same or a closely similar type of activity or business. (c) Issuance of Permit; Contents of Permit. Upon approval of the application of a Mayor's Permit, two (2) copies of the application duly signed by the City Mayor shall be returned to the applicant. One (1) copy shall be presented to the City Treasurer as basis for the collection of the Mayor's Permit fee and the corresponding business tax. The Mayor's Permit shall be issued by the City Mayor upon presentation of the receipt for the payment of the Mayor's Permit and the official receipt issued by the City Treasurer for the payment of the business tax. cDSAEI Every permit issued by the Mayor shall show the name and residence of the applicant, his nationality and marital status; nature of the organization, that is whether the business is a sole proprietorship, corporation or partnership, etc.; location of the business date of issue and expiration of the permit; and other information as may be necessary. The City shall, upon presentation of satisfactory proof that the original of the permit has been lost, stolen or destroyed, issue a duplicate of the permit upon the payment of One Hundred Pesos (PhP100.00). (d) Posting of Permit. Every permittee shall keep his permit conspicuously posted at all times in his place of business or office or if he has no place of business or office, he shall keep the permit in his possession. The permit shall be immediately produced upon demand by the City Mayor, the City Treasurer or any of their duly authorized representatives. (e) Duration of Permit and Renewal. The Mayor's Permit shall be granted for a period of not more than one (1) year and shall expire on the thirty-first (31st) of December following the date of issuance unless revoked or surrendered earlier. Every permit shall cease to be in force upon revocation or surrender thereof. The permit issued shall be renewed within the first thirty (30) days of January. It shall have a continuing validity only upon renewal thereof and payment of the corresponding fee. (f) Revocation of Permit and Suspension of Operation. When a person doing business under the provisions of this Code violates any provision of this Chapter, refuses to pay an indebtedness or liability to the City or abuses his privilege to do business to the injury of the public moral or peace; or when a place where such business is established is being conducted in a disorderly or unlawful manner, is a nuisance, or is permitted to be used as a resort for disorderly characters, criminals or women of ill-repute, the City Mayor may revoke the Mayor's Permit and suspend its operation after investigation and upon submission of written report. Such revocation and suspension shall operate to forfeit all sums which may have been paid in respect of said privilege, in addition to the fines and imprisonment that maybe imposed by the Court for violation of any provision of this Ordinance governing the establishment and maintenance of business, and to prohibit the exercise thereof by the person whose privilege is revoked. SECTION 1.04. Rules and Regulations on Certain Establishments. (a) On cafes, cafeterias, ice cream and other refreshment parlors, restaurants, soda fountain bars, carinderia or food caterers. No owner of said establishments shall employ any cook or food dispenser without a Food Handler's Certificate from the City Health Officer, renewable every six (6) months. Establishments selling cooked and readily edible foods shall have them adequately covered and protected from dust, flies and other insects, and shall follow strictly the rules and regulations on sanitation promulgated by the City Health Officer and existing laws or ordinances. EDCcaS (b) Sauna bath, massage, barber and beauty shops. Said shops shall not be allowed to operate with masseurs, barbers, and beauticians without having secured the necessary corresponding medical certificate from the City Health Officer. CHAPTER 2 Fee for Sealing and Licensing of Weights and Measures SECTION 2.01. Imposition of Fees. Every person before using instruments of weights and measures within this City shall first have them sealed and licensed annually and pay therefore to the City Treasurer the following fees: Amount of Fee (a) For sealing linear metric measures: Not over one (1) meter P60.00 Measure over one (1) meter 100.00 (b) For sealing metric measures of capacity: Not over ten (10) liters 60.00 Over ten (10) liters 100.00 (c) For sealing metric instruments of weights: With capacity of not more than 30 kg. 60.00 With capacity of more than 30 kg. 80.00 but not more than 300 kg. With capacity of more than 300 kg. 120.00 but not more than 3,000 kg. With capacity of more than 3,000 kg. 200.00 (d) For sealing apothecary balances of precision Double the rates above (e) For sealing scale or balance with complete set of weights: For each scale or balances or other balances 100.00 with complete set of weights for use therewith For each extra weight 20.00 For each and every re-testing and re-sealing of weights and measures instruments including gasoline pumps outside the office upon request of the owner or operator, an additional service charge of One Hundred Pesos (PhP100.00) for each instrument shall be collected. SECTION 2.02. Payment of Fees and Surcharge. The fees herein imposed shall be paid and collected by the City Treasurer when the weights or measures instruments are sealed, before their use and thereafter, on or before the anniversary date thereof. The official receipts is valid 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 there for within the prescribed period shall subject the owner or user to a surcharge of twenty five per cent (25%) of the prescribed fees which shall no longer be subject to interest. SECTION 2.03. Place of Payment. Persons conducting their business in the City shall pay the fees herein levied. A peddler or itinerant vendor using only one (1) instrument of weight or measure shall pay the fee in the locality where he maintains his residence. SECTION 2.04. Exemptions. (a) All instruments for weights and measures used in government work of or maintained for public use by any instrumentality of the government shall be tested and sealed free. (b) Dealers of weights and measures instruments intended for sale. SECTION 2.05. Administrative Provisions. (a) The official receipt for the fee issued for the sealing of a weight or measure shall serves as a license to use such instrument for one year from the date of sealing, unless deterioration or damage renders the weight or measure inaccurate within that period. The license shall expire on the day and the month of the year following its original issuance. Such license shall be preserved by the owner and together with the weight or measure covered by the license and shall be exhibited on demand by the City Treasurer or his deputies. ISHaCD (b) The City Treasurer is hereby required to keep full sets of secondary standards, which shall be compared with the fundamental standards in the Department of Science and Technology annually. When found to be sufficiently accurate, the secondary standards shall be distinguished by label, tag or seal and shall be accompanied by a certificate showing the amount of its variation from the fundamental standards. If the variation is of sufficient magnitude to impair the utility of instrument, it shall be destroyed at the Department of Science and Technology. (c) The City Treasurer or his deputies shall conduct periodic physical inspection and test weights and measures instruments within the locality. (d) Instruments of weights and measures found to be defective and such defect is beyond repair shall be confiscated in favor of the government and shall be destroyed by the City Treasurer in the presence of the City Auditor or his representative. SECTION 2.06. 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 of 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 stamps, tag, certificate, 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 Chapter; or 5. Who alters the written or printed figures or letters on any stamp, tag, certificate of license used or issued; or 6. Who has in his possession any such false, counterfeit restored or altered stamp, tag, certificate, or license for the purpose of using or reusing the same in payment of fees or charges imposed in this Chapter; 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 Five Hundred Pesos (PhP500.00) nor more than One Thousand Pesos (PhP1,000.00) or imprisoned for not less than one (1) month nor more than six (6) months , or both, at the discretion of the Court. cDTACE (b) Unlawful possession or use of instrument not sealed before using and not sealed within twelve (12) months from last sealing: Any person making a practice of buying or selling goods by weights and/or measures, or of furnishing services the value of which is estimated by weight or measure, who has in his possession, without permit, any unsealed scale, balance, weight or measure, and any person who uses in any purchase or 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 therefore has expired and has not been renewed in due time, shall be punished by a fine of not less than Five Hundred Pesos (PhP500.00) nor more than One Thousand Pesos (P1,000.00), or imprisonment of not less than one (1) month nor more than six (6) months , or both, at the discretion of the Court. If, however, such scale, balance, weight or measure, has been officially sealed at some previous time and the seal and tag officially affixed thereto remain intact and in the same position and condition in which they were placed by the official 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 an 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 twice the regular fee fixed by law for the sealing of an instrument of its class, this surcharge to be collected and accounted for by the City Treasurer in the same manner as the regular fees for sealing such instruments. (c) 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 Five Hundred Pesos (P500.00) nor more than One Thousand Pesos (P1,000.00), or by imprisonment of not less than one (1) month nor more than six (6) months , or both, at the discretion of the Court. (d) 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 Five Hundred Pesos (PhP500.00) nor more than One Thousand Pesos (PhP1,000.00), or by imprisonment of not less than one (1) month nor more than six (6) months , or both, at the discretion of the Court. SECTION 2.07. Administrative Penalties. The City 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 will have a penalty of Five Hundred Pesos (PhP500.00). (b) Failure to produce weight and measure tag or license or certificate upon demand but the instrument is duly registered will have a penalty of Two Hundred Pesos (PhP200.00). cCHITA (c) Any person found violating any of the above two (2) provisions for the second time shall be fined twice the above penalty. Subsequent offenses shall be penalized double the previous offenses penalty. CHAPTER 3 Permit Fee for Cockpit Owners/Operators/Promoters and Cockpit Personnel SECTION 3.01. Definitions. When used in this Chapter: (a) Cockpit includes any place, compound, building or portion thereof, where cockfights are held, whether or not money bets are made on the results of such cockfights. (b) Bet taker or Promoter refers to a person who alone or with another initiates a cockfight and/or calls and take care of bets from owners of both gamecocks and those of other bettors before he orders commencement of the cockfight thereafter distributes won bets to the winners after deducting a certain commission, or both. (c) Gaffer (taga-tari) refers to a person knowledgeable in the art of arming fighting cocks with gaffs on one or both legs. (d) Referee (Sentenciador) refers to a person who watches and oversees the proper gaffing of fighting cocks; determines the physical condition of gamecocks cockfighting is in progress, the injuries sustained by the cocks and their capability to continue fighting, and decides and makes known his decision either by word or gesture the result of the cockfighting by announcing the winner or deciding a tie in a contest game. SECTION 3.02. Imposition of Fees. There shall be collected the following Mayor's Permit Fees from cockpit operators/owners and cockpit personnel: A. Application PhP100.00 B. Permit Fee 10,000.00 C. For promotion Per derby 1. Regular/ordinary 500.00 2. Special/local derby 1,500.00 3. Regional derby 2,000.00 4. National derby 3,000.00 5. International derby 4,000.00 D. Soltada International derby per day 5,000.00 Local cockfights per 3 days 4,500.00 Special cockfights (Pintakasi) per day 4,000.00 Two cock derby per day 4,000.00 Three cock derby per day 4,500.00 Four cock derby per day 5,000.00 Five cock derby per day 6,000.00 E. Cockfighting Permit Fees 1. Promoter 1,000.00 2. Pit Manager 500.00 3. Referee or Sentensiador 300.00 4. Bet Manager (kasador) 250.00 5. Bet Taker (kristo) 200.00 F. Gaffers (mananari) 200.00 SECTION 3.03. Time and Manner of Payment. (a) The application fee is payable to the City Treasurer upon filing of application permit or license to operate and maintain cockpits. (b) The annual cockpit permit fee is payable upon application for a permit before a cockpit shall be allowed to operate and within the first thirty (30) days of January of each year in case of renewal thereof. CScaDH (c) The permit fees on cockpit personnel shall be paid before they participate in a cockfight and shall be paid annually upon renewal of the permit on the birth month of the permittee. SECTION 3.04. Administrative Provisions. (a) Ownership, operation and management of cockpit. Only Filipino citizens not otherwise inhibited by existing ordinances or laws shall be allowed to own, manage and operate cockpits. Cooperative capitalization is encouraged. (b) Establishment of cockpit. The Sangguniang Panlungsod shall determine the number of cockpits to be allowed in this City. (c) Cockpit-size and construction. Cockpits shall be constructed and operated within the appropriate areas as prescribed in the Zoning Law or ordinance. Approval or issuance of building permits for the construction of cockpits shall be made by the Building Official in accordance with existing ordinances, laws and practices. (d) Only duly registered and licensed promoters, referees, cashiers, bet managers, pit referees, bet takers, or gaffers shall take part in all kinds of cockfights held in this City. No operator or owner of a cockpit shall employ or allow to participate in a cockfight any of the above-mentioned personnel unless he has registered and paid the fee herein required. (e) Upon payment of the fees herein imposed, the corresponding Mayor's Permit shall be issued. SECTION 3.05. Applicability Clause. The provision of PD 449, otherwise known as the Cockfighting Law of 1974, PD 1802 (Creating the Philippine Game Fowl Commission), and such other pertinent laws shall apply to all matters regarding the operation of cockpits and the holding of cockfights in this City. CHAPTER 4 Special Permit Fee for Cockfighting SECTION 4.01. Definitions. When used in this Chapter: (a) Cockfighting is the sport of pitting or evenly matching gamecocks to engage in an actual fight where bets on either side are laid. Cockfighting may also be formed as "cockfighting derby; pintakasi or tupada" or its equivalent in different Philippine localities. (b) Local Derby is an invitational cockfight participated in by gamecockers or cockfighting "aficionados" of the Philippines with "pot money" awarded to the proclaimed winning entry. aHSTID (c) International Derby refers to an invitational cockfight participated in by local and foreign gamecockers or cockfighting "aficionados" with "pot money" awarded to the proclaimed winning entry. SECTION 4.02. Imposition of Fees. There shall be collected the following fees per day for cockfighting: (a) Special Cockfights (Pintakasi) P100.00 (b) Special Derby Assessment from Promoters: 100.00 Two-Cock Derby Three-Cock Derby Four-Cock Derby Five-Cock Derby SECTION 4.03. Exclusions. Regular cockfights i.e. , those held during Sundays, legal holidays and local fiestas and international derbies shall be excluded from the payment of fees herein imposed. SECTION 4.04. Time and Manner of Payment. The fees herein imposed shall be payable to the City Treasurer before the special cockfights and derbies can be lawfully held. SECTION 4.05. Administrative Provisions. (a) Holding of cockfights. Except as provided in this Chapter, cockfighting shall be allowed in this City only in licensed cockpits during Sunday's and legal holidays and during local fiestas for not more than three (3) days. It may also be held during City agricultural, commercial, or industrial fairs, carnival, or exposition for a similar period of three (3) days upon resolution of the Sangguniang Panlungsod. No cockfighting on the occasion of such affair, carnival or exposition shall be allowed within the month if a local fiesta or for more than two (2) occasions a year. No cockfighting shall be held on December 30 (Rizal Day), June 12 (Philippine Independence Day), November 30 (National Heroes Day), Holy Thursday, Good Friday, Election or Referendum Day and during Registration Days for such election or referendum. (b) Cockfighting for entertainment of tourists or for charitable purposes. Subject to the preceding subsection hereof, the holding of cockfights may also be allowed for the entertainment of foreign dignitaries or for tourists, or for returning Filipinos, commonly known as "Balikbayans" , or for the support of national fund-raising campaigns for charitable purposes as may be authorized upon resolution of the Sangguniang Panlungsod, in licensed cockpits or in playgrounds or parks. This privilege shall be extended for only one (1) time , for a period not exceeding three (3) days , within a year. (c) Cockfighting officials. Gaffers, referees, bet takers, or promoters shall not act as such in any cockfight in the City without first securing a license renewable every year on their birth month from the city where such cockfighting is held. Only gaffers, referees, bet takes, or promoters licensed by the city shall officiate in all kinds of cockfighting authorized herein. CDHaET SECTION 4.06. Applicability Clause. The provision of PD 449, otherwise known as the Cockfighting Law of 1974, PD 1802 (Creating the Philippine Game Fowl Commission), and such other pertinent laws shall apply to all matters regarding the operation of cockpits and the holding of cockfights in this City. CHAPTER 5 Building Permit Fees and Other Charges SECTION 5.01. Schedule of Fees. All permit fees shall be govern by the New Schedule of Fees and other charges provided under the Implementing Rules and Regulations of PD 1096 known as the National Building Code of the Philippines, DPWH NBCDO Memorandum Circular No. 1 Series of 2004. SECTION 5.02 Exemption. Public buildings and traditional indigenous family dwellings shall be exempt from payment of building permit fees. As used in this Code, the term "traditional indigenous family dwelling" means a dwelling intended for the use and occupancy by the family of the owner only and constructed of native materials such as bamboo, nipa, logs, or lumber, the total cost of which does not exceed Fifteen Thousand Pesos Only (P15,000.00). CHAPTER 6 Subdivision Development, Inspection and Supervision Fees SECTION 6.01. Imposition of Fees. There shall be imposed the following fees on every subdivision owner/developer who shall apply for a recommendation/evaluation for the Development Permit from the City Engineer's Office. Fees Construction of drainage P2.00/linear meter Construction of Roadways 1.00/square meter Clearing and grubbing of Saleable 50.00/lot Lots and Open Space Issuance of Certificate of Completion 1,000.00/subdivision SECTION 6.02. Manner of Payment. The fees imposed herein shall be paid by every owner/developer of subdivision before the release of a favorable recommendation for Development Permit. SECTION 6.03. Exemption. Subdivisions to be developed by the city are exempted from payment of said fees. Urban poor subdivisions originator shall pay only 20% of the scheduled fees. SECTION 6.04. Administrative Provisions. No person or owner/developer shall undertake the Development of Subdivision unless an approved Development Permit has been secured from the Sangguniang Panlungsod and an inspection and supervision permit fees shall have been secured from the City Engineer's Office. Such development inspection and supervision ends upon the issuance of a Certificate of Completion. SECTION 6.05. Penal Provisions. Any violation of the provision under this Ordinance shall be punished by imprisonment of fifteen (15) days to thirty (30) days and or fine of Two Thousand Pesos (PhP2,000.00) or both upon the discretion of the court. TaCEHA CHAPTER 7 Excavation and Occupancy on City Streets and Roads SECTION 7.01. Imposition of Fee. There shall be imposed the following fees on every person or entities who shall make or cause to be made any excavation on public streets and sidewalks within the City and to occupy City streets for construction purposes only. Minimum amount of permit fees shall be collected within one (1) square meter or less and in excess of one (1) square meter which will be accrued to the General Fund. a) Excavation Permit Fees 1. Excavation for all City Roads P400.00/ sq.m. Sidewalks and Public Pavement b) Permit Fees for Street Occupancy 1. First 10.00 sq.m. or less 300.00/minimum per month 2. In excess of 10.00 sq.m. 100.00/minimum per month In addition to the excavation fees, a cash amount shall be deposited equivalent to the prevailing amount of restoration to be held into a trust fund at the same time the permit fee is paid. The cash deposit shall be forfeited in case the restoration to its original form of the sidewalk or street was not properly restored according to specifications and the restoration had been done without the presence of the Engineering Department authorized representative as certified by the City Engineer, within three (3) days after the purpose of excavation is accomplished. Computation of deposit fees shall be made by the Engineering Department. Actual cost of materials, labor and contingencies shall be the basis of computation. SECTION 7.02. Time and Manner of Payment. The fees imposed herein shall be paid to the City Treasurer by every person or entity who shall make any excavation work and to occupy the city streets, but all cases, prior to the excavation and occupancy. A maximum surcharge of 50% of the permit fees shall be imposed to any person or entities who will conduct the digging, excavation or occupy the city street without prior permit. SECTION 7.03. Administrative Provisions. No person or entity shall undertake or cause to undertake any digging or excavation of any part or portion of the City streets and sidewalks of Lucena City or to occupy portion of streets for construction purposes unless a permit fee shall have been first secured from the Office of the City Engineer. SECTION 7.04. Supplemental Conditions. 1. Preferably excavation works on the streets or sidewalks shall be done preferably from 7:00 pm to 4:00 am due to the heavy traffic being served by those sections of the road, except for urgent cause. 2. That the proposed excavation along roads or street shall be located within the shoulder area or strip and should be done in short sessions of not more than fifty (50) meters at a time measures longitudinally for the convenience and safe passage of the pedestrians along the pavement. acHTIC Under exceptional case may be done on concrete pavement. 3. The applicant shall consult or inform the City Engineer before starting any work so that its proposed installation shall not interfere with other underground installations and accessories including the drainage pipe. 4. That the excavation and occupancy of city streets shall not interfere in one way or another to the traffic flow. 5. That the necessary and appropriate signs, including barricades and red light during the night shall be installed by the applicant at appropriate places, and necessary precaution shall be taken in order not to convenience and/or endanger the traveling public and posting permit number on site of excavation. 6. That the equipment being used in the work as well as the excavated materials shall be piled, stocked or packed on designated places such that they not obstruct of interfere with the normal and safe flow of vehicles or pedestrians along the road-right-of way. 7. That the applicant shall be solely responsible for any inconvenience and/or death and injury that the public may suffer as a consequence of the work to be undertaken. 8. That the underground facilities shall have a minimum depth of one (1) meter from the top of the pavement and 0.60 depth from the top of the shoulder or sidewalk top of the underground facilities and shall not block any portion of the drainage system waterways or interfere with any road drainage pipe or any other underground utility pipes. 9. That the width of City streets to be occupied for construction purposes shall not be more than one third (1/3) of the existing roadway. SECTION 7.05. Disposition of Fees. All forfeited fees for restoration shall be exclusively utilized by the Engineering Department for the rehabilitation of excavated works. SECTION 7.06. Penal Provisions. Any violation of the Provision under this Chapter shall be punished by imprisonment of fifteen (15) days to thirty (30) days and or a fine of Two Thousand Pesos (P2,000.00) or both upon the discretion of the court. CHAPTER 8 Permit Fee for Zoning/Locational Clearance SECTION 8.01. Imposition of Fee. There shall be collected a Mayor's Permit Fee for Zoning/Locational Clearance for all structures that constructed in this City in accordance with prescribed HLURB rates. Name of Fee I. Zoning/Locational Clearance Fee A. Single residential structure attached or detached 1. P100,000 and below P200.00 2. Over P100,000 to P200,000 400.00 3. Over P200,000 500.00 +1/10 of 1% in excess of P200,000 B. Apartments/Townhouses 1. P500,000 and below P1,000.00 2. Over P500,000 to 2 Million 1,500.00 3. Over 2 Million 2,500.00 + 1/10 of 1% of cost in excess of P2M regardless of the number of doors C. Dormitories 1. P2 Million and below P2,500.00 2. Over P2 Million 2,500.00 + 1/10 of 1% of cost in excess of P2M regardless of the number of doors D. Institutional Project cost of which is: 1. Below P2 Million P2,000.00 2. Over P2 Million 2,000.00 + 1/10 of 1% of cost in excess of P2M E. Commercial, Industrial and Agro-Industrial Project Cost of which is: 1. Below P100,000 P1,000.00 2. Over 100,000-P500,000 1,500.00 3. Over P500,000-P1M 2,000.00 4. Over 1M-P2M 3,000.00 5. Over P2M 5,000.00 + 1/10 of 1% of cost in excess of P2M F. Special Uses/Special Projects (Gasoline station, cell sites, slaughter house, treatment plant etc.) 1. Below 2 Million P5,000.00 2. Over P2 Million P5,000.00 + 1/10 of 1% of cost in excess of P2M G. Alteration/Expansion (affected areas/ Same as original cost only) application II. Subdivision and Condominium Projects (under P.D. 957) A. Approval of Subdivision Plan (including town houses) 1. Preliminary Approval and Locational P250.00/ha. or a Clearance (PALC)/Preliminary fraction thereof Subdivision Development Plan (PSDP) Inspection Fee P1,000.00/ha. regardless of density 2. Final Approval & Development Permit P2,000.00/ha. regardless of density Additional Fee on Floor Area of houses P2.00/sq.m. and building sold with lot Inspection Fee P1,000.00/ha. regardless of density (Projects already inspected for PALC application may not be charged inspection fee) 3. Alteration of Plan (affected areas only) Same as Final Approval & Dev't. Permit 4. Certificate of Registration Processing Fee P2,000.00 5. License to Sell (per saleable lot) P150.00 Additional Fee on Floor Area of houses P10.00/sq.m. & building sold with lot Inspection Fee * P1,000.00/ha. regardless of density 6. Certificate of Completion Certificate Fee P150.00 Processing Fee P2,000.00/ha. regardless of density 7. Extension of Time to Develop P350.00 Inspection Fee (affected/ P1,000.00/ha. unfinished areas only) regardless of density B. Approval of Condominium Project Final Approval and Development Permit 1. Processing Fee a. Land Area P5.00/sq.m. b. No. of Floors P200.00/floor c. Building Areas P4.00/sq.m. Inspection Fee P12.00/sq.m. of GFA 2. Alteration of Plan (affected areas only) Same as Final Approval & Dev't. Permit 3. Conversion (affected areas only) Same as Final Approval & Dev't. Permit 4. Processing Fee P2,000.00 5. License to Sell a. Residential (saleable areas) P12.00/sq.m. b. Commercial/Office (saleable areas) P25.00/sq.m. 6. Extension of Time to Develop Processing Fee P350.00 Inspection Fee (affected/ P12.00/sq.m. of GFA unfinished areas only) 7. Certificate of Completion Certificate Fee P150.00 Processing Fee P12.00/sq.m. of GFA C. Projects under BP 220 a. Subdivision 1. Preliminary Approval and Locational Clearance a. Socialized Housing P75.00/ha. b. Economic Housing P150.00/ha. Inspection Fee a. Socialized Housing P200.00/ha. b. Economic Housing P500.00/ha. 2. Final Approval and Development Permit Processing Fee a. Socialized Housing P500.00/ha. b. Economic Housing P1,000.00/ha Inspection Fee a. Socialized Housing P200.00/ha. b. Economic Housing P500.00/ha. (Projects already inspected for PALC application may not be charged inspection fee) 3. Alteration of Plan (affected areas only) 4. Building Permit (floor area of P5.00/sq.m. housing unit) 5. Certificate of Registration Application Fee a. Socialized Housing P350.00 b. Economic Housing P500.00 6. Licenses to Sell (per saleable lot) a. Socialized Housing P20.00/lot b. Economic Housing P50.00/lot (Additional fee on floor area of houses/ P2.00/sq.m. building sold with lot) Occupancy Permit P2.00/sq.m. Inspection Fee * a. Socialized Housing P200.00/ha. b. Economic Housing P500.00/ha. 7. Extension of Time to Develop Filing Fee a. Socialized Housing P350.00 b. Economic Housing P350.00 Inspection Fee (affected/unfinished areas only) a. Socialized Housing P200.00/ha. b. Economic Housing P500.00/ha. 8. Certificate of Completion Certificate Fee a. Socialized Housing P150.00 b. Economic Housing P150.00 Processing Fee a. Socialized Housing P200.00/ha. b. Economic Housing P500.00/ha. Inspection Fee (saleable floor area of the housing unit) a. Socialized Housing P5.00/sq. meter b. Economic Housing P5.00/sq. meter b. Condominium 1. Preliminary Approval and Locational P500.00 Clearance 2. Final Approval and Development Permit a. Total Land Area P5.00/sq.m. b. Number of floor P100.00/floor c. Building Area P2.00/sq.m. of GFA Inspection Fee P2.00/sq.m. of GFA 3. Alteration of Plan (affected areas only) Same as Final Approval & Dev't. Permit 4. Certificate of Registration P500.00 5. License to Sell P5.00/sq.m. 6. Extension of Time to Develop P350.00 Inspection Fee (FA x P2 x % of P2.00/sq.m. of remaining dev't. cost) saleable area 7. Certificate of Completion Certificate Fee P150.00 Processing Fee P3.00/sq.m. of GFA D. Approval of Industrial/Commercial Subdivision 1. Preliminary Approval and Locational P300.00/ha. Clearance Inspection Fee P1,000.00/ha. regardless of location 2. Final Approval and Development Permit P5,000.00/ha. regardless of location Inspection Fee P1,000.00/ha. regardless of location (Projects already inspected for PALC application may not be charged inspection fee) 3. Alteration of Plan (affected areas only) Same as Final Approval & Dev't. Permit 4. Certificate of Registration P2,000.00 5. License to Sell P2.00/sq.m. of the land area Inspection Fee * P1,000.00/ha. regardless of location 6. Extension of Time to Develop P350.00 Inspection Fee (affected/unfinished P1,000.00/ha areas only) 7. Certificate of Completion a. Industrial P350.00/ha. regardless of location b. Commercial P500.00/ha. regardless of location E. Approval of Farmlot Subdivision 1. Preliminary Approval and Locational Clearance P200.00/ha. Inspection Fee P500.00/ha. 2. Final Approval and Development Permit P1,000.00/ha. Inspection Fee P500.00/ha. (Projects already inspected for PALC application may not be charged inspection fee) 3. Alteration of Plan (affected areas only) Same as Final Approval & Dev't. Permit 4. Certificate of Registration P2,000.00 5. License to Sell P500.00/lot Inspection Fee * P1,000.00/lot 6. Extension of Time to Develop P350.00 Inspection Fee (affected/unfinished areas only) P1,000.00/ha. 7. Certificate of Completion Certificate Fee P150.00 Processing Fee P1,000.00/ha. F. Approval of Memorial Park/Cemetery Project/Columbarium 1. Preliminary Approval and Locational Clearance a. Memorial Projects P500.00/ha. b. Cemeteries P200.00/ha. c. Columbarium P2,500.00/ha. Inspection Fee a. Memorial Projects P1,000.00/ha. b. Cemeteries P500.00/ha. c. Columbarium P12.00/sq.m. of GFA 2. Final Approval and Development Permit a. Memorial Projects P2.00/sq.m. b. Cemeteries P1.00/sq.m. c. Columbarium P200.00/floor P4.00/sq.m. of GFAP 5.00/sq.m. of Land Area Inspection Fee (Projects already inspected for PALC application may not be charged inspection fee) a. Memorial Projects P1,000.00/ha. b. Cemeteries P500.00/ha. c. Columbarium P12.00/sq.m. of GFA 3. Alteration Fee Same as Final Approval & Dev't. Permit 5. n Certificate of Registration P2,000.00 6. Licenses to Sell a. Memorial Projects P50.00/2.5 sq.m. Apartment type P20.00/per unit b. Cemeteries P20.00/tomb c. Columbarium P50.00/vault Inspection Fee * a. Memorial Projects P1,000.00/ha b. Cemeteries P500.00/ha. c. Columbarium 6. n Extension of Time to Develop P350.00 Inspection Fee (affected/unfinished areas only) a. Memorial Projects P1,000.00/ha. b. Cemeteries P500.00/ha. c. Columbarium P12.00/sq.m. of the remaining GFA 7. Certificate of Completion Certificate Fee P150.00 Processing Fee a. Memorial Projects P1,000.00/ha. b. Cemeteries P500.00/ha. c. Columbarium P4.00/sq.m. of GFA G. Other Transactions/Certifications A. Application/Request for: 1. Advertisement Approval P500.00 2. Cancellation/Reduction of Performance Bond P2,000.00 3. Lifting of Suspended Licenses to Sell P2,000.00 4. Exemption from Cease and Desist Order P150.00 5. Clearance to Mortgage P1,000.00 6. Lifting of Cease and Desist Order P2,000.00 7. Change of Name/Ownership P1,000.00 8. Voluntary cancellation of CR/LS P1,000.00 9. Revalidation/Renewal of Permit 50% of assessed (Condominium) current processing fees including inspection fee B. Other Certifications 1. Zoning Certifications P500.00/ha. 2. Certification of Town Plan/Zoning P150.00 Ordinance Approval 3. Certification of New Rights/Sales P150.00 4. Certificate of Registration (form) P150.00 5. License to Sell (form) P150.00 6. Certificate of Creditable Withholding P150.00 Tax (maximum of 5 lots per certificate) 7. Others, to include: a. Availability to records/public request P200.00 b. Certificate of no records on file P200.00 c. Certification of with or without CR/LS P200.00 d. Certified xerox copy of documents (report size) Document of five (5) pages or less P30.00 Every additional page P3.00 e. Photo copy of documents P2.00 H. Registration of Dealers/Brokers/Salesmen A. Dealers/Brokers P500.00 B. Salesmen/Agent I. Homeowner Associations 1. Registration of HOA Examination/Registration Articles of Incorporation P650.00 By-laws P650.00 Books P200.00 2. Amendments Articles of Incorporation P500.00 By-laws P500.00 3. Dissolution of Homeowners Association P500.00 4. Certification of the new set of officers P350.00 5. Other Certifications P150.00 Inspection Fee (CMP Projects) P500.00/ha. J. Legal Fees A. Filing Fee P1,000.00 B. Additional Fee for claims (for refund, damages, attorney's fees, etc.) 1. Not more than P20,000 P120.00 2. More than P20,000 but less than P80,000 P400.00 3. P80,000 or more but less than P100,000 P600.00 4. P100,000 or more but less than P150,000 P1,000.00 5. For each P1,000 in excess of P150,000 P5.00 C. Petition for Review P2,000.00 D. Pauper-litigants are exempt from payment of legal fees 1. Those whose gross income is not more than P6,000 per month and residing within M.M. 2. Those whose gross income is not more than P4,000 per month and residing outside M.M. 3. Those who do not own real property. E. Government agencies and its instrumentalities are exempted from paying legal fees F. Local government & government owned or controlled corporations with or without independent charters are not exempted paying legal fees. K. UPLC Legal Research Fee Computation of Legal Research Fee for the University of the Philippines Law Center (UPLR) remains at One Percent (1%) of every fee charged L. Research/Service Fee (50% discount for students) A. 1. Photocopy (Maps: Subdivision/Condo. Plans; P100.00 presentation size) 2. Hard Copy from Diskettes (License to P30.00 1st Sell data) 5 pages; P5/page in excess of 5 3. Electronic File (License to Sell available data) P500.00/ diskette; additional P50.00 for rush job 4. Electronic File (Land Use Maps available) P10,000.00 5. Certified True Copy Map (Land Use Plan) P100.00 B. Sale of Forms, Publications, etc. 1. Proforma Articles of Incorporation and By-Laws P150.00 2. Books and other HLURB publications * a. CLUP Guidelines Volume I Demography P120.00 Volume II Social Sector P380.00 Volume III Economic Sector P380.00 Volume IV Infrastructure & Utilities Sector P250.00 Volume V Land Use P300.00 Volume VI Local Administration P100.00 Volume VII Mapping P250.00 Volume VIII Report Writing P50.00 Volume IX Plan Review, Adoption and P230.00 Approval Process Volume X Model Zoning Ordinance P150.00 b. PD 957 P200.00 c. BP 220 P200.00 d. Planning Strategically Guidelines P200.00 * Subject to change depending on printing cost but shall in No Case Be Lower than P10.00 SECTION 8.02. Time of Payment. The fees in this Chapter shall be paid by the applicant or his representative to the City Treasurer when zoning/locational Clearance is granted. ScaCEH SECTION 8.03. Administrative Provision. The City Mayor shall administer the provision of this Chapter and other existing ordinances, executive orders, laws relating to and governing zoning/locational clearance. CHAPTER 9 Permit Fee on Parade and Motorcades SECTION 9.01. Imposition of Fee. There shall be collected a Mayor's Permit Fee of One Thousand Pesos (PhP1,000.00) per day on every circus and other parades using banners, floats or musical instruments carried on in this city. SECTION 9.02. Time and Manner of Payment. The fee imposed herein shall be due and payable to the City Treasurer upon application for a permit to the City Mayor at least three (3) days before the scheduled date of the circus or parade. SECTION 9.03. Exemption. Civic and military parades as well as religious processions shall not be required to pay the permit fee imposed in this Chapter. SECTION 9.04. Administrative Provisions. Any group of persons who shall hold a parade within this City shall first obtain a Permit from the City Mayor before undertaking the activity. For this purpose, a written application in a prescribed form shall indicate the name, address of the applicant, the description of the activity, the place or places where the same will be conducted and such other pertinent information as may be required. The Station Commander of the Philippine National Police shall promulgate the necessary rules and regulations to maintain an orderly and peaceful conduct of the activities mentioned in this Chapter. He shall also define the boundary within which such activities may be lawfully conducted. CHAPTER 10 Permit Fee on Film-Making SECTION 10.01. Imposition of Fee. There shall be collected the following permit fee from any person who shall go on location-filming within the territorial jurisdiction of this city. Rate of Fee per Filming Commercial movies P5,000.00/film Commercial advertisements 1,000.00/film Documentary film 500.00/film Videotape coverage 100.00/coverage Extension of filming time 100.00/day In cases of extension of filming time, the additional amount required must be paid prior to extension to filming time. SECTION 10.02. Time of Payment. The fee imposed herein shall be paid to the City Treasurer upon application for the Mayor's Permit at least three (3) days before location-filming is commenced. CHAPTER 11 Permit Fee for Agricultural Machinery and Other Heavy Equipment SECTION 11.01. Imposition of Fees. There shall be collected an annual permit fee at the following rates for each agricultural machinery and heavy equipment from all operators of said machinery, renting out said equipment in this City. TIEHDC Rate of Fee per Annum a. Hand Tractors 500.00 b. Light Tractors 500.00 c. Heavy Tractors 1,000.00 d. Bulldozer 2,000.00 e. Forklift 1,000.00 f. Heavy Graders 2,000.00 g. Light Graders 1,000.00 h. Mechanized Threshers 500.00 i. Cargo Truck 500.00 j. Dump Truck 1,000.00 k. Road Rollers 1,000.00 l. Payloader 1,000.00 m. Primemovers/Flatbeds 1,500.00 n. Backhoe 1,000.00 o. Rockcrusher 2,000.00 p. Batching Plant 2,000.00 q. Transit/Mixer Truck 1,000.00 r. Crane 1,500.00 s. Other agricultural machinery or heavy equipment not enumerated above 1,000.00 SECTION 11.02. Time and Manner of Payment. The fee imposed herein shall be payable prior to the rental of the equipment upon application for a Mayor's permit. SECTION 11.03. Administrative Provisions. The City Treasurer shall keep a registry of all heavy equipment and agricultural machinery which shall include the make and brand of the heavy equipment and agricultural machinery and name and address of the owner. CHAPTER 12 Permit Fees on Tricycle Operation SECTION 12.01. Definitions. When used in this Chapter: (a) Tricycle shall mean motorcycle attached with either a single wheel sidecar or a two-wheel rear cab for the primary purpose of operation as a public conveyance for hire within the territorial jurisdiction of the City. (b) Colorum Tricycle any tricycle without valid franchise line from the TFRO but is operating as a public conveyance for hire within the City of Lucena. (c) Motorized Tricycle Operator's Permit (MTOP) the franchise line issued by the TFRO before a tricycle can legally operate as a public conveyance for hire within the City of Lucena. (d) Service Tricycle shall mean not for public conveyance for hire. Service tricycle must bear bold letters on top of the sidecar "Private Service". SECTION 12.02. Imposition of Fees. When filing or renewing the MTOP, applicants shall pay to the Treasurer's Office the following: ACcaET 1. Filing fee 200.00 2. Legal Research Fund 20.00 3. Certification Fee 20.00 Grantee of franchise line or MTOP shall likewise pay the following fees relative to the operation of the tricycle: 1. Mayor's Permit 100.00 upon approval of MTOP and every anniversary date thereafter 2. Franchise Fee 100.00 upon approval of MTOP and every anniversary date thereafter 3. Dropping Fee 170.00 4. Sticker 15.00 5. 1.0. 10.00 6. Plate 110.00 SECTION 12.03. Time and Manner of Payment. a. Guidelines for the Issuance of MTOP (Franchises) 1. Only Filipino residents of Lucena City with good moral character shall be awarded operation of a tricycle renewable every two (2) years. Hence, when applying for MTOP, he shall submit the following: Birth Certificate or voter's ID to attest citizenship Barangay certification on residency issued by the Barangay Chairman Police Clearance 2. The applicant shall likewise submit the following: Application form Copy of the certificate of registration from the Land Transportation Office (LTO) with official receipt of payment of the registration fee. 3. All original copies of documents must be submitted for authentication of duplicate copies. b. Guideline for Renewal of MTOP a. MTOP shall be renewed every two (2) years on the same date of its issuance. Hence, when applying for renewal, applicants must present the following: Receipts of payment from the City Treasurer's Office Certificate of payment from LTO for the updated registration of motorcycle for hire. If there is no updated registration of the tricycle, operator shall receive a temporary MTOP valid only for 15 days. SaIEcA A grace period of sixty (60) days shall be given to unrenewed MTOP. However, an additional surcharge of 50% of the required payment per month shall be imposed. After sixty (60) days, the MTOP is considered revoked and I.D. number is cancelled. c. Re-issuance 1. All returned MTOP/ID plate number, cancelled MTOP/ID plate number and confiscated MTOP/ID plate number shall be raffled to prospective applicants. 2. For bought tricycle unit with franchise, change of ownership is allowed upon presentation of authentic deed of sale and PNP certification of change of ownership, of which the same shall pass confirmation of the Sangguniang Panglunsod. 3. MTOP is non-transferable. All available franchise line (from cancelled, revoked or returned franchise lines) shall be awarded by the Sangguniang Panglunsod based on the recommendation of the TFRB provided that the applicant is qualified as prescribed by law. CHAPTER 13 Permit Fee on Occupation/Calling Not Requiring Government Examination SECTION 13.01. Imposition of Fee. There shall be collected an annual fee at the rate prescribed hereunder for the issuance of Mayor's Permit to every person who shall be engaged in the practice of the occupation or calling not requiring government examination with the city as follows: Occupation or Calling Rate of Fee per Annum a. On employees and workers in generally P150.00 considered " Offensive and Dangerous Business Establishments " b. On employees and workers in commercial 150.00 establishments who cater or attend to the daily needs of the inquiring or paying public c. On employees and workers in food or eatery 75.00 establishment d. On employees and workers in night, or night 150.00 and day establishment e. All occupation or calling subject to periodic 150.00 inspection, surveillance and for regulations by the City Mayor, like animal trainer; auctioneer, barber, bartender, beautician, bondsman, bookkeeper, butcher, blacksmith, carpenter, carver, chambermaid, cook, criminologist, electrician, electronic technician, club/floor manager. Forensic electronic expert, fortune teller; hair stylist, handwriting expert, hospital attendant, lifeguard, magician, make-up artist, manicurist, masonry worker, masseur attendant mechanic, certified "hilot" , painter, musician, pianist, photographer (itinerant), professional boxer, private ballistic expert, rig driver (cochero), taxi, dancer, stage-performer, salesgirl, sculptor, waiter or waitress and welder SECTION 13.02. Exemption. All professionals who are subject to the Professional Tax imposition pursuant to Section 139 of the Local Government Code; and government employees are exempted from payment of this fee. CcSTHI SECTION 13.03. Persons Governed. The following workers or employees whether working on temporary or permanent basis, shall secure the individual Mayor's Permit prescribed herewith: (a) Employees or workers in generally considered offensive and dangerous business establishment such as but not limited to the following: (1) Employees or workers in industrial or manufacturing establishment such as: Aerated water and soft drink factories; air rifle and pellets manufacturing; battery charging shops, blacksmith; breweries; candy and confectionery factories; canning factories; coffee cocoa and tea factories; cosmetics and toiletries factories; cigar and cigarette factories; construction and/or repair shops of motor vehicles; carpentry shop; drug manufacturing; distillers, edible oil or lard factories; electric bulbs or neon lights factories; electric plant, electronics manufacturing; oxidizing plants; food and flour mills; fish curing and drying shops; footwear factories, foundry shops; furniture manufacturing; garments manufacturing, general building and other construction jobs during the period of construction; glass and glassware factories; handicraft manufacturing; hollow block and tile factories; Ice plants; milk, ice cream and other allied products factories; metal closure manufacturing; iron steel plants; leather and leatherette factories; machine shops, match factories, paints and allied products manufacturing; plastic products factories, perfume factories; plating establishment; pharmaceutical laboratories, repair shops of whatever kind and nature; rope and twine factories; sash factories; smelting plants; tanneries; textile and knitting mills; upholstery shops; vulcanizing shops and welding shops. (2) Employees and workers in commercial establishments cinematography film storage; cold storage's or refrigerating plants; delivery and messenger services; elevator and escalator services; funeral parlors; janitorial services; junks shop; hardware; pest control services; printing and publishing houses; service station; slaughter-houses; textile stores; warehouses; and parking lots. (3) Employees and workers on other industrial and manufacturing firms or commercial establishments who are normally exposed to excessive heat, light, noise, cold and other environmental factors which endanger their physical and health well-being. (b) Employees and workers in commercial establishment who generally enter or attend to the daily needs of the general public such as but not limited to the following: employees and workers in drugstores; department stores; groceries supermarkets; beauty saloons; tailor shops; dress shop; bank teller; receptionist, receiving clerk in paying outlets of public utilities corporation, except transportation companies; and other commercial establishment whose employees and workers attend to the daily needs of the inquiring or paying public. (c) Employees and workers in food or eatery establishments such as but not limited to the following: (1) Employees and workers in canteen, carinderia, catering services, bakeries, ice cream or ice milk factories, refreshment parlor, restaurants, sari-sari stores, and soda fountains; SDTIaE (2) Stallholders, employees and workers in public markets; (3) Peddlers of cook or uncooked foods; (4) All other food peddlers, including peddlers of seasonal merchandise. (d) Employees or workers in night or night and day establishments such as but not limited to the following: Workers or employees in bars; boxing stadium; bowling alleys; billiards and pool halls; cinema houses; cabarets and dance halls; cocktail lounges; circuses; carnivals and the like; day clubs and night clubs; golf clubs; massage clinics, sauna baths or similar establishment; hotels; motels; horse racing clubs; pelota courts; polo clubs; private detective or watchman security agencies; supper clubs and all other business establishment whose business activities are performed and consumed during night time. In cases of night and day clubs, night clubs, day clubs, cocktail lounges, bars, cabarets, sauna bath houses and other similar places of amusements, they shall under no circumstances allow hostesses, waitress, waiters, entertainers, or hospitality girl below 18 years of age to work as such. For those who shall secure the Individual Mayor's Permit on their 18th birth year, they shall present their respective baptismal or birth certificate duly issued by the local civil registrar concerned. (e) All other employees and persons who exercise their profession, occupation or calling within the jurisdictional limits of the City aside from those already specifically exempted under Section 3N.02. SECTION 13.04. Time and Manner of Payment. The fees prescribed in this Chapter shall be paid to the City Treasurer upon filing of the application for the first time and annually thereafter within the first thirty (30) days of the birth month of the permittee. The permit fee is payable for every separate or district occupation or calling engaged in. Employer shall advance the fees to the City for its employees. SECTION 13.05. Surcharge for Late Payment. Failure to pay the fee prescribed in this Chapter within the time prescribed shall subject a taxpayer to a surcharge of twenty five percent (25%) of the original amount of the fee due, such surcharge shall be paid at the same time and in the same manner as the tax due. In case of change of ownership of the business as well as the location thereof, it shall be the duty of the new owner, agent or manager of such business to secure a new permit as required in this Chapter and to pay the corresponding permit fee as though it were a new business. Newly hired workers and/or employees shall secure their individual Mayor's Permit from the moment they are actually accepted by the management of any business or industrial establishment to start working. The individual Mayor's Permit so secured shall be renewed during the respective birth month of the permittee next following calendar year. SECTION 13.06. Administrative Provisions. (a) The City Treasurer shall keep a record of persons engaged in occupation and/or calling not requiring government examination and the corresponding payment of fees required and their personal data for reference purpose. AacCIT (b) Persons engaged in the above mentioned occupation or calling with valid Mayor's Permit shall be required to surrender such permit and the corresponding Official Receipt for the payment of fees to the City Mayor and to the City Treasurer, respectively, for cancellation upon retirement or cessation of the practice of the said occupation or calling. CHAPTER 14 Permit Fee for the Storage of Flammable and Combustible Materials SECTION 14.01. Imposition of Fee. There shall be collected an annual permit fee for the storage of combustible materials and other similar products at the rates as follows: (a) Storage of gasoline, diesel, fuel, kerosene, coconut oil and similar products 500 to 2,000 liters P100.00 2,001 to 5,000 liters 200.00 5,001 to 20,000 liters 400.00 20,001 to 50,000 liters 600.00 50,001 to 100,000 liters 800.00 Over 100,000 liters 1,000.00 (b) Storage of cinematographic film (c) Storage of celluloid 100.00 (d) Storage of calcium carbide Less than 50 cases 100.00 50 to 99 cases 300.00 100 or more cases 500.00 (e) Storage of tar, resin and similar materials Less than 1,000 kls. 100.00 1,000 to 2,500 kls. 500.00 2,500 to 5,000 kls. 750.00 Over 5,000 kls. 1,000.00 (f) Storage of coal deposits Below 100 tons 500.00 100 tons or above 1,000.00 (g) Storage of combustible, flammable 1,000.00 or explosive substance not mentioned above SECTION 14.02. Time of Payment. The fees imposed in this Chapter shall be pain to the City Treasurer upon application for permit with the City Mayor to store the aforementioned substances. SECTION 14.03. Administrative Provisions. No person shall keep or store at his place of business any of the following flammable, combustible or explosive substances without securing a permit under the provisions of PD 1096 known as the National Building Code, and Fire Code of the Philippines, gasoline or naphtha not exceeding the quantity of Four Hundred (400) liters, kept in and used by launches or motor vehicles shall be exempt from the Permit fee herein required. The City Mayor shall promulgate regulations for the proper storing of said substances and shall designate the City Engineering and City Fire Department and shall supervise therefore. CHAPTER 15 Permit Fee for the Conduct of Group Activities SECTION 15.01. Imposition of Fee. Every person who shall conduct, or hold any program, or activity involving the grouping of people within the jurisdiction of this City shall obtain a Mayor's permit therefore for every occasion of not more than twenty-four (24) hours and pay the City Treasurer the corresponding fee under the following schedule: 1. Conference, meetings, rallies and demonstration in outdoor, in parks, plazas, roads/streets P100.00 2. Dances 50.00 3. Coronation and ball 100.00 4. Promotional sales 50.00 5. Other Group Activities 50.00 SECTION 15.02. Time of Payment. The fee imposed in this Chapter shall be paid to the City Treasurer upon filing of application for permit with the City Mayor. TIEHSA SECTION 15.03. Exemption. Programs or activities conducted by educational, charitable, religious and governmental institutions free to the public shall be exempted from the payment of the fee herein imposed, provided, that the corresponding Mayor's Permit shall be secured accordingly. Programs or activities requiring admission fees for attendance shall be subject to the fees herein imposed even if they are conducted by exempt entities. SECTION 15.04. Administrative Provision. A copy of every permit issued by the City Mayor shall be furnished to the Chief of Police or Station Commander of the Philippine National Police (PNP) of the City who shall assign police officers to the venue of the program or activity to help maintain peace and order. CHAPTER 16 Special Mayor's Permit Fee for the Pasayahan Festival SECTION 16.01. Imposition of Fees. The following Special Mayor's Permit Fees shall be collected for the conduct of business activity on or along the road or streets or within the Central Business District of Lucena City for the Celebration of PASAYAHAN Festival 1. Permanent Stall P350.00 2. Kabit-Kalas 200.00 3. Street Closure Fee 2,500.00 SECTION 16.02. Time of Payment. The fee imposed in this Chapter shall be paid to the City Treasurer upon filing of application for permit with the City Mayor. SECTION 16.03. Administrative Provision. An amount of Five Hundred Pesos (P500.00) from the street closure fee of Two Thousand Five Hundred Pesos (PhP2,500.00) shall be remitted by the City Treasurer to the Barangay concerned. TITLE V Service Fees CHAPTER 1 Veterinary Services SECTION 1.1. Registration and Transfer Fees on Large Cattle. Definition. For purposes of this Chapter, "large cattle" includes a two-year old horse, mule ass, carabao, cow or other domesticated member of the bovine family. Imposition of Fee. The owner of a large cattle is hereby required to register said cattle with the City Treasurer for which a certificate of ownership shall be issued to the owner upon payment of a registration fee as follows: Amount of Fee (a) For Certificate of Ownership 15.00 (b) For Certificate of Transfer 30.00 (c) For Registration of Private Brand 200.00 The transfer fee shall be collected only once if a large cattle is transferred more than once in a day. Time and Manner of Payment. The registration fee shall be paid to the City Treasurer upon registration or transfer of ownership of the large cattle. TDAcCa Administrative Provisions. (a) Large cattle shall be registered with the City Treasurer upon reaching the age of two (2) years. (b) The ownership of a large cattle or its sale or transfer of ownership to another person shall be registered with the City Treasurer. All branded and counter-branded large cattle presented to the City Treasurer shall be registered in a book showing among others, the name and residence of the owner; the consideration or purchase price of the animal in cases of sale or transfer, and the class, color, sex, brands and other identification marks of the cattle. These data shall also be stated in the certificate of ownership issued to the owner of the large cattle. (c) The transfer of the large cattle, regardless of its age , shall be entered in the registry book setting forth, among others, the names and the residence of the owners and the purchaser; the consideration or purchase price of the animal for sale or transfer, class, sex, brands and other identifying marks of the animals; and a reference by number to the original certificate of ownership with the name of the city issued to it. No entries of transfer shall be made or certificate of transfer shall be issued by the City Treasurer except upon the production of the original certificate of ownership and certificates of transfer and such other documents that show title to the owner. Applicability Clause. The pertinent provisions of the Revised Administrative Code and other applicable laws, ordinances and rules and regulations, shall govern all other matters relating to the registration of large cattle. SECTION 1.2. Quarantine and Inspection Fee. SECTION 1.2.01. Definition of Terms. For purposes of this Chapter the following definition shall apply: Quarantine Inspection - refers to the act of inspection conducted for animals restricted from moving in one place to another. Antemortem Inspection - an inspection conducted by authority to animals before slaughtering to check for presence of any communicable diseases. Postmortem Inspection - an inspection conducted by authority to animals after its death or during slaughtering. SECTION 1.2.02. Imposition of Fees. The owner of animals to be inspected is hereby required to pay to the City Treasurer the following fees: Per head Cattle 10.00 Carabao 10.00 Goat 3.00 Piglet 2.00 Fowl 0.25 Chicks 0.10 SECTION 1.2.03. Administrative Provisions. The City Veterinary Office with the approval of the City Mayor shall deputize qualified and competent personnel to execute the provisions of the ordinance while the City Treasurer's Office may assign bonded revenue collectors to perform the collection of fees. EDATSI It shall be the responsibility of the owner or shipper of the animal to pay for the feeds, vaccines or disinfectants or any medicines occurred while inspecting, holding or medicating the animal. It shall be the duty of the deputized Quarantine Inspection Officer to conduct necessary disinfection of crates or vehicles carrying the animals whenever there is a threat of disease outbreak. It is also necessary to explain to owner and shipper of animals that the quarantine inspection is necessary in order to cut the cycle of the disease outbreak. SECTION 1.3. Dog Vaccination Fee. SECTION 1.3.01. Imposition Fee. There shall be collected/imposed from every owner of the dog a vaccination fee of Twenty-Five Pesos (PhP25.00) for every dog vaccinated within the territorial jurisdiction of this City. SECTION 1.3.02. Time of Payment. The fee shall be paid to the City Treasurer prior to the vaccination of the dog. SECTION 1.3.03. Administrative Provisions. 1. Vaccination Against Rabies means the inoculation of a dog with rabies vaccine licensed for the species by the Bureau of Animal Industry, Department of Agriculture. Such vaccination must be performed by trained individual from BAU, City Veterinarian Office and City Agriculture Office. (a) Every dog three (3) months of age and older should be submitted by the owner for vaccination against rabies every year. Young dogs shall be vaccinated within thirty (30) days after they have reached three months of age. (b) During free mass dog rabies vaccination campaign, every dog three (3) months of age and older should be submitted by the owner for vaccination. Dogs not submitted on the scheduled date or within one (1) month thereafter shall be exterminated under the supervision of the City Veterinary Office. Becomes optional after a mass dog rabies vaccination campaign covering at least 80% of the dog population. 2. It shall be the duty of each trained vaccination when vaccinating any dog to complete certificate of rabies vaccination (in duplicate for each animal vaccinated). The certificate shall include the following information. (a) Owners name, address and telephone number if any (b) Description of dog (color, sex, markings, age, name, species and breed if any) (c) Dates of vaccination and vaccine expiration if known (d) Rabies vaccination tag number (e) Vaccine produced (f) Vaccinator's signature (g) Veterinarian's license number/vaccinator's address The dog owner shall be provided with a copy of the certificate. The veterinarian/vaccinator will retain one copy for the duration of the vaccination. A durable metal or plastic tag, serially numbered issued by the veterinarian/vaccinator, shall be securely attached to the collar of the dog. TaDSCA NOTE: The above provisions may not apply in a mass vaccination program. During a free mass dog vaccination, the cost of the vaccine and administering the same shall be borne by the owner if the vaccination is done after the scheduled date. 3. Dog Registration or Licensing Every dog shall be registered by their owner upon reaching the age of three (3) months and every year thereafter. Unvaccinated dogs registered after reaching the age of three (3) months and dogs three (3) months old and above not previously registered shall be vaccinated upon registration. The dog owner shall pay such registration fee as may be determined by the Sangguniang Panlungsod. The registration officer shall provide the owner with a certificate of certification for the dog and affix to a distinguished collar tag as proof of registration. 4. Elimination of Unregistered Dog Unregistered dogs over the age of four (4) months shall be seized and humanely exterminated under the supervision of a licensed veterinarian or the City Veterinary Office. The licensed veterinarian/trained vaccinator or the City Veterinary Office shall give the guidance on the extermination methods to be used (shooting, poisoning, carbon dioxide or anesthetic overdose or decapitation) in a different environment (area of habitation, marketplace, rubbish dumps, open countryside, etc.) The license veterinarian, trained vaccinator, the City Veterinary Office or a police officer may enter any land for the purpose of seizing or exterminating a dog, which is liable to be seized under this section. NOTE: Elimination is based on the presence or absence of a dog tag and/or a registration or vaccination certificate. 5. Reporting of Biting Incidents The owner of a dog which has bitten any person and the person who has been bitten shall, within 24 hours of the occurrence, report the incident to the City Veterinary Office, a health care worker or a police officer receiving such information who shall immediately transmit it to the City Veterinary Office for investigation. 6. The owner of a dog that has bitten any person shall be responsible for the cost of the treatment of the victim and the examination of the dog to determine whether or not it is rabid. 7. Financial support for the activity shall be borne by the City Government and the Barangay Government concerned. SECTION 1.3.04. Penalty. Any dog owner who fails to abide by any of the provisions of this ordinance shall be subjected to a fine of Two Thousand Five Hundred (PhP2,500.00) Pesos without prejudice to his liability under the provision of Paragraph 7 of Section 3.3. It shall be the responsibility of the City Veterinary Office to administer this ordinance, and to promulgate the necessary rules and regulations for its implementation. SECTION 1.4. Dog License Fee. SECTION 1.4.01. Imposition of Fees. There shall be collected a license fee of Fifty Pesos (PhP50.00) from an owner of a dog over three (3) months old. EADSIa SECTION 1.4.02. Time of Payment. The fee imposed herein shall be paid within thirty (30) days of January of every month. If the dog is acquired after January 30, the fee shall be paid without penalty within the first twenty (20) days after date of acquisition. SECTION 1.4.03. Surcharge for Late Payment. Failure to pay the tax imposed in this Chapter shall subject the taxpayer to a surcharge of twenty percent (20%) of the original amount of tax due, such surcharge to be paid at the same time and the same manner as the tax due. SECTION 1.4.04. Administrative Provisions. The City Treasurer shall keep a registry book of all licensed dogs, describing the same by name and address of the owner or keeper. The owner or keeper of any dog license under this Chapter shall provide a leather or metal collar. He shall also tie the dog within his premises and shall muzzle the dog if set loose outside his premises. SECTION 1.4.05. Penalty. Any violation of the provision of this Chapter shall be punished by a fine of not less than Two Hundred Pesos (PhP200.00) but not more than One Thousand Pesos (PhP1,000.00), or an imprisonment of not less than one month but not more than six months, or both, at the discretion of the court. SECTION 1.5. Dog Registration Fee. SECTION 1.5.01. Imposition of Fee. There shall be collected a registration fee of Fifty Pesos Only (PhP50.00) from the owner of dog. SECTION 1.5.02. Time of Payment. The fee imposed herein shall be paid within the thirty (30) days of January of every month. If the dog is acquired after January 30, the fee shall be paid without penalty within the first twenty (20) days after date of acquisition. SECTION 1.5.03. Surcharge for Late Payment. Failure to pay the tax imposed in this Chapter shall subject the taxpayer to a surcharge of twenty percent (20%) of the original amount of tax due, such surcharge to be paid at the same time and the same manner as the tax due. SECTION 1.5.04. Administrative Provisions. The City Treasurer shall keep a registry book of all licensed dogs, describing the same by name and address of the owner or keeper. SECTION 1.5.05. Penalty. Any violation of the provision of this Chapter shall be punished by a fine of not less than Two Hundred Pesos (P200.00) but not more than One Thousand Pesos Only (P1,000.00), or an imprisonment of not less than one month but not more than six months, or both, at the discretion of the court. SECTION 1.6. Sale of Processed Boar Semen. SECTION 1.6.01. Imposition of Fee. There shall be payment for the service fee amounting to Four Hundred Pesos (PhP400.00) per sow/gilt inseminated with the processed boar semen from the City Veterinary Office. SECTION 1.6.02. Time of Payment. The fee imposed herein shall be paid to the City Treasurer's Office before insemination. SECTION 1.6.03. Administrative Provision. The City Treasurer shall keep a registry book of all gilt/sow owner/farmer describing the same by name and address of the owner or farmer. SECTION 1.6.04. Penalty. Any violation of the provision of this Chapter shall be punished by a fine of One Thousand Pesos (PhP1,000.00). SEDICa SECTION 1.7. Animal Impounding Fee. Imposition of Fee. There shall be collected an animal impounding fee of Two Hundred Pesos Only (PhP200.00) from the owner of a dog over three (3) months old. Time of Payment. Payment for corresponding fee for the redemption of dogs shall be to the City Treasurer before act of redeeming the dog or animal impounding. Without the corresponding receipt presented to the guard on duty, said animal cannot be discharged to the owner and the same remain under the custody of City Pound. Surcharge for Late Payment. Failure to pay the tax imposed in this Chapter shall subject the taxpayer to a surcharge of twenty percent (20%) of the original amount registry book of all gilt/sow owner/farmer describing the same time and the same manner as the tax due. Administrative Provisions. The City Treasurer shall keep a registry book of all licensed dogs, describing the same by name and address of the owner or keeper. Penalty. Any violation of the provision of this Chapter shall be punished by a fine of not less than Two Hundred Pesos Only (PhP200.00) but not more than One Thousand Pesos Only (PhP1,000.00), or an imprisonment of not less than one (1) month but not more than six (6) months or both at the discretion of the court. SECTION 1.8. Slaughter and Corral Fees. SECTION 1.8.01. Imposition of Fees. The following fees in the Lucena City Slaughterhouse are hereby imposed, to wit: Per Head Large Hog Goat/ Piglets Poultry Cattle Sheep Entrance/Ante-Mortem P15.00 10.00 5.00 5.00 0.10 Slaughter Fee 20.00 10.00 5.00 5.00 0.20 Post-Mortem Fee 20.00 15.00 5.00 5.00 0.20/kg Corral Fee 10.00 5.00 Total P65.00 40.00 15.00 15.00 Weighing Fee 7.00 5.00 Meat Delivery Fee 1st three kilometers 20.00 10.00 10.00 10.00 Succeeding Cold Storage Fee All 0.50/kilometer Carcasses 0.30/kilo per day Meat Inspection Certificate Yardage P20.00 per Certificate (for transport outside Lucena City) Fee (Auction 0.50 per kg. live weight per day Market Fee) SECTION 1.8.02. Manner of Payment. 1. Entrance/Ante-Mortem Fee. Before entry of any animal for slaughter, an ante-mortem inspection shall be conducted by the NMIC deputized livestock. Inspector assigned at the City Abbatoir who will determine whether the animal or fowl is fit for human consumption. This fee shall be paid to the City Treasurer or his/her duly authorized representative upon the slaughter of such, food animal on-day-to-day basis at the City Slaughterhouse. TIEHSA 2. Slaughter Fee. This fee shall be paid to cover the cost of service on the slaughter of animals at the City Slaughterhouse to the City Treasurer or his/her duly authorized representative before leaving the slaughterhouse compound. 3. Post Mortem Fee. Payment for the postmortem inspection conducted by the NMIC deputized Meat Inspector assigned at the City Abbatoir who will determine the soundness of meat/carcasses and offal and fit for human consumption. This fee shall be paid to the City Treasurer or his/her duly authorized representative before leaving the carcasses/meat/offal from the slaughterhouse. 4. Corral Fee. This fee is charged to animals that are kept and maintained in the corrals owned by the City Government prior to slaughter. This fee shall be paid to the City Treasurer or his/her duly authorized representative before slaughter of animal or before the animals are removed from the corral. CHAPTER 2 Other Service Fees SECTION 2.1. Secretary's Fees. SECTION 2.1.01. Imposition of Fees. There shall be collected the following fees from every person requesting for copies of official records and documents from the offices of this City. Amount of Fee (a) For every page or fraction thereof P25.00 typewritten (not including the certificate and notation) (b) For each certificate of correctness (with 25.00 seal of Office) written on the copy attached thereto (c) For certifying the official act of the City 50.00 Mayor or Sangguniang Panlungsod (d) For certified copies of any papers, 25.00 records, decrees, judgment or entry of which any person is entitled to demand and receive a copy (in connection with judicial proceedings) for each page (e) Photocopy or any other copy produced 25.00 by copying machine per page (f) PLEB Clearance 50.00 (g) Research Fee 50.00 (h) Issuance of copy of tax declaration 50.00 (i) Fee for mortgage annotation on 50.00 tax declaration (j) Issuance of Tax Clearance 50.00/RPU (k) Segregation of PRF 50.00/RPU (l) Tax Declaration Transfer Fee Market value up to P30,000.00 P50.00 30,001.00 to 60,0000.00 100.00 60,001.00 to 100,000.00 150.00 100,001.00 to 300,000.00 200.00 300,001.00 to 600,000.00 250.00 600,001.00 to 1,000,000.00 450.00 1,000,001.00 to 5,000,000.00 2,250.00 5,000,001.00 to 10,000,000.00 4,500.00 over 10,000,000 6,500.00 SECTION 2.1.02. Exemption. The fees imposed in this Chapter shall not be collected for copies furnished to other offices and branches of the government for official business, except for those copies required by the Court at the request of the litigant, in which case, charges shall be in accordance with the above-mentioned schedule. ADTEaI SECTION 2.1.03. Time and Manner of Payment. The fees shall be paid to the City Treasurer at the time the request, written or otherwise, for the issuance of a copy of any City record or document is made. SECTION 2.2. Clearance or Certification Fee. SECTION 2.2.01. Imposition of Fees. There shall be collected for the issuance by any office of the City Government the following fees: a. Certification or Clearance to be used 10.00 in securing a driver's license b. Clearance or certification for purposes of 40.00 securing a license to possess firearms c. Clearance or certification for purposes of 40.00 securing a passport or visa application d. Clearance or certification for purposes 40.00 of securing naval or military services e. Clearance or certification used for 40.00 business or commercial purposes by importers or businessmen f. Clearance or certification for purposes of 40.00 transferring resident alien g. Clearance or certification for other 25.00 purposes not mentioned herein SECTION 2.2.02. Exemption. Clearance or certification requested for use by the National or Local Government Officials or Employees including barangay officials are exempted from the provision of this Chapter. Clearance or certifications officially requested by a competent court or government agency are likewise exempted from the payment of the above fees. SECTION 2.2.03. Time of Payment. The fees shall be paid to the City Treasurer at the time of the request, written or otherwise, or before the request is granted. SECTION 2.3. Local Civil Registry Fees. SECTION 2.3.01. Imposition of Fees. There shall be collected for services rendered by the City Civil Registrar of this City the following fees: (a) Marriage Fees: 1. Application for Marriage License P250.00 2. Family Planning 50.00 3. Marriage license fee 200.00 4. Marriage solemnization fee 100.00 (b) For registration of the following: 1. Legitimization 300.00 2. Court Orders/Decision a. Adoption 500.00 b. Correction of Entries 500.00 c. Cancellation of Record 500.00 d. Annulment/Nullity of Marriage 5,000.00 3. Under Republic Act No. 9048 a. Change of Name 3,000.00 b. Correction of Clerical Errors 1,000.00 c. Service fee for migrant petition c.1. Change of Name 1,000.00 c.2. Correction of Clerical Error 500.00 4. Supplemental Report 300.00 5. Acknowledgement 300.00 6. Affidavit to Use the Surname 450.00 of the Father (AUSF RA 9255) 7. Late Registration a. More than 30 days or more than 100.00 one month to less than 10 years b. Ten (10) years to 18 years 200.00 c. Above 18 years 300.00 8. Issuance of certified copy of 50.00 documents (per copy) 9. Issuance of Certifications 30.00 10. Legal Separation 2,000.00 (c) Burial Fees 1. Burial Permit 100.00 2. Fee for Exhumation of Cadaver 200.00 3. Fee for Entrance of Cadaver 100.00 4. Fee for Removal of Cadaver 200.00 5. Fee for transfer of Cadaver 100.00 SECTION 2.3.02. Exemptions. The fee imposed in this Chapter shall not be collected in the following cases: acADIT (a) Issuance of certified copies of documents for official use at the request of a competent court or other government agency, except those copies required by courts at the request of litigants, in which case the fee should be collected. (b) Issuance of birth certificates of children reaching school age when such certificates are required for admission to the primary grades in a public school. (c) Burial permit of a pauper, per recommendation of the City Mayor. (d) Blue Card Holders. SECTION 2.3.03. Time of Payment. The fees shall be paid to the City Treasurer before registration or issuance of the permit, license or certified copy of local registry records or documents. SECTION 2.3.04. Administrative Provision. A marriage license shall not be issued unless the Family Planning Coordinating Council issues a certification that the applicants have undergone lectures on family planning. SECTION 2.4. Police Clearance Fee. SECTION 2.4.01. Imposition Fee. There shall be paid for each police clearance certificate obtained from the Station Commander of the Philippine National Police of this City the following fees: Amount of Fee 1. For employment, scholarship, study grant, P50.00 and other purposes not hereunder specified 2. For change of name 100.00 3. For application for Filipino citizenship 200.00 4. For passport or visa application 200.00 5. For firearms permit application 500.00 SECTION 2.4.02. Time of Payment. The service fee provided under this Chapter shall be paid to the City Treasurer upon application for police clearance or certificate. SECTION 2.5. Sanitary Inspection Fee. SECTION 2.5.01. Imposition of Fee. There shall be collected the following annual fees from each business establishment in this City or house for rent, for the purpose of supervision and enforcement of existing rules and regulations and safety of the public in accordance with the following schedule: DaCTcA Amount of Fee (a) For house for rent P30.00 (b) For each business, commercial, industrial, or agricultural establishment owners, managers or operators of the establishments shall see to it that their employees who are with an area of 25 sq.m. or more but less than 40.00 50 sq.m. with an area of 50 sq.m. or more but less than 100.00 100 sq.m. with an area of 100 sq.m. or more but less than 120.00 200 sq.m. with an area of 200 sq.m. or more but less than 150.00 500 sq.m. with an area of 500 sq.m. or more but less than 200.00 1000 sq.m. with an area of 1,000 sq.m. or more 300.00 SECTION 2.5.02. Time of Payment. The fees imposed in this Chapter shall be paid to the City Treasurer upon filing of the application for the sanitary inspection certificate with the City Health Officer and upon renewal of the same every year thereafter within the first thirty (30) days of January. SECTION 2.5.03. Administrative Provisions. (a) The City Health Officer or his duly authorized representative shall conduct an annual inspection of all establishments and buildings, and accessories and houses for rent, in order to determine their adequacy of ventilation, general sanitary conditions and propriety for habitation. (b) The City Health Officer shall require evidence of payment of the fee imposed herein before he issues the sanitary inspection certificate. SECTION 2.6. Service Fees for Health Examination. SECTION 2.6.01. Imposition of Fee. There will be collected a fee of Fifty Pesos (PhP50.00) from non-professional person and One Hundred Pesos (PhP100.00) from professional person who is given a physical examination/medical or health certifications by the City Health Officer or his duly authorized representative. Indigent persons duly authenticated will be given free issuance of the copy. A fee of Fifty Pesos (PhP50.00) from the professional persons and Twenty Pesos (PhP20.00) from the non-professional persons shall be collected for each additional copy of subsequent issuance of a copy and of the initial medical certificate issued by the City Health Officer. SECTION 2.6.02. Time of Payment. The fee shall be paid to the City Treasurer before the physical examination is made and the medical certificate is issued. ACIEaH SECTION 2.6.03. Administrative Provisions. (a) Individuals engaged in an occupation or working in the following establishments are hereby required to undergo physical and medical examination before they can be employed and once every six months (6) thereafter. 1. Food establishments establishments where food or drinks are manufactured, processed, stored, sold or served. 2. Public swimming or bathing places. 3. Dance schools, dance halls and night clubs, including dance instructors, hostesses, cooks, bartenders, waitresses, etc. 4. Tonsorial and beauty establishments, including employees of barber shops, beauty parlors, hairdressing and manicuring establishments, exercise gyms and figure slenderizing saloons, facial centers, aromatherapy establishments, etc. 5. Massage clinics and sauna bath establishments, including masseurs, massage clinic/sauna bath attendants, etc. 6. Hotel, motels and apartments, lodging, boarding, or tenement houses, and condominiums. required to undergo physical and medical examinations have been issued the necessary medical certificates. n (c) The City Health Officer shall keep a record of physical and other health examinations conducted, and the copies of medical certificates issued indicating the name of the applicant, the date and the purpose for which the examination was made. SECTION 2.7. Fire Inspection Fee. SECTION 2.7.01. Imposition of Fee. Any person, natural or juridical, who shall keep or store in his or its place of business or elsewhere in the City of Lucena or transport or convey through the street of the City any flammable, explosive or highly combustible materials shall first secure a permit from the City Mayor thru the Chief of Fire Department to be granted after inspection of the place or the conveyance and upon payment of the corresponding fees therefore as follows: Per Annum 1. Sari-sari store 20.00 2. Hardware store, gasoline service and other business of similar nature 50.00 3. Factory Warehouse 100.00 Per Cooking Appliance 4. Cooking appliance manufactured or distributed for 10.00 the commercial or domestic use, prior to their disposal to the public, per cooking appliance 5. Construction of building, plants warehouse, etc. for the Fire 30.00 Department to determine its fire safety requirements prior to its occupancy Installation of liquefied storage system petroleum or other types of compressed gas system (in bulk storage) Less than 500 gallons capacity 100.00 More than 500 gallons but less than 2000 gallons 200.00 More than 50,000 gallons but less than 200,000 gallons 2,000.00 More than 200,000.00 gallons but less than 500,000 gallons 3,000.00 For every additional 1,000.00 gallons or fraction 20.00 thereof in excess of 500 gallons 6. Installation of storage system for liquefied gas (not in bulk) 8.00 from 5 to 20 gallons capacity From 21 to 50 gallons capacity 12.00 From 51 to 100 gallons capacity 16.00 From 101 to 200 gallons capacity 24.00 From 201 to 300 gallons capacity 40.00 From 301 to 500 gallons capacity 60.00 From every additional 100 gallons capacity in 2.00 excess of 500 gallons SECTION 2.7.02. Time and Manner of Payment. The fees imposed in this code shall be paid in the City Treasurer upon application for inspection with the Office of the City Mayor thru the Chief of Fire Department before the permit is granted or renewed. cDCSET SECTION 2.7.03. Administrative Provision. The Chief of the Fire Department shall have supervision over the location and the manner of storing flammable, explosive or highly combustible materials in accordance with the promulgated rules and regulation on fire prevention and protection. If in his judgment, the location and manner of storing such materials or the installation of the storage system or the cooking appliances constitute a fire hazard he shall issue an order to the processor directing that the same shall be stored elsewhere or removed within twenty (24) hours. No permit shall be issued for the storage of gun powder, dynamite, explosive, blasting supplies or ingredients unless a permit therefore has been secured from the Chief of the Philippine National Police or his duly authorized representatives. Unless otherwise provided in this code and other existing ordinances, rules and regulations, the inspection shall be conducted annually before granting the necessary permit. SECTION 2.7.04. Applicability Clause. All other matter relating to fire inspection and issuance of permits shall governed by pertinent provisions of PD 1185 (Fire Code of the Philippines) and other existing laws, rules and regulations. SECTION 2.7.05. Penalty. Any violator of the provisions of this code shall be punished by a fine of not more than One Thousand Pesos Only (PhP1,000.00) or imprisonment of not more than two (2) months or both, fine and imprisonment at the discretion of the court. SECTION 2.8. Solid Waste Management Fee. SECTION 2.8.01. Imposition of Fees. That under the principle that the citizenry should share in the burden of running the government and under the same principle the cost of maintaining the system should equal the fee being paid by the citizens, there shall be collected from every person, natural or juridical, engaged in business, profession or occupation or any undertaking in the City of Lucena an annual Solid Waste Management Fee, in accordance with the following schedule: a. Manufacturers a.1. Aerated Water (Soft drinks and other similar products) P1,000.00 a.2. Aluminum products 1,000.00 a.3. Any kind of articles made of metal 1,000.00 a.4. Plastic bags 1,000.00 a.5. Batteries 1,000.00 a.6. Bayrum, pomades, tonic, lipsticks, cosmetics and other similar products 1,000.00 a.7. Beds and accessories, furniture, and 1,000.00 other similar products a.8. Bihon, miki, miswa, and other similar 1,000.00 products a.9. Bottles 1,000.00 a.10. Boxes 1,000.00 a.11. Bricks, hollow blocks, ceramics, tiles and other similar 500.00 products a.12. Candies, sweets 1,000.00 a.13. Candles 1,000.00 a.14. Canned good products 1,000.00 a.15. Capiz articles and other shell products 1,000.00 a.16. Cigar and cigarettes 1,000.00 a.17. Coconut Oil 1,000.00 a.18. Coffee and chocolates 1,000.00 a.19. Dyes, ink paste and other similar products 1,000.00 a.20. Floor wax 1,000.00 a.21. Furniture/Carpenter shop 1,000.00 a.22. Glassware 1,000.00 a.23. Ice 500.00 a.24. Ice cream, ice drop and other similar 500.00 products a.25. Iron work and related activities 500.00 a.26. Lard, cooking oil, butter, margarine and 1,000.00 other similar products a.27. Leather articles (shoes, wallets, belts and 500.00 other similar products or articles) a.28. Matches 1,000.00 a.29. Mechanical apparatus and engines 1,000.00 a.30. Mirror 1,000.00 a.31. Motor vehicles and heavy equipment a.32. Assembly plant 1,000.00 a.33. Pants/RTW 1,000.00 a.34. Pharmaceutical products 1,000.00 a.35. Pianos, auto pianos, pipe organs and 1,000.00 other musical instruments a.36. Plastic products 2,000.00 a.37. Rope and cordage 1,000.00 a.38. Rubber articles (shoes, sandals, boots, 1,000.00 slippers, bags, balls and other similar products a.39. Sacks 1,000.00 a.40. Sausage, bologna, hotdogs, frankfurters and other similar products 1,000.00 a.41. Soap 1,000.00 a.42. Socks, stockings and other similar products 1,000.00 a.43. Textiles 3,000.00 a.44. Wine and liquor distilleries 1,000.00 a.45. Zipper 2,000.00 b. Wholesale/Retail Trade b.1. Supermarkets, superettes, groceries and others with an aggregate area of More than 400 square meters 1,600.00 200 to 400 square meters 1,200.00 Below 200 square meters 1,000.00 b.2. Sari-sari Store Those located at the corner or streets along main roads Those located along secondary and main roads 175.00 b.3. Bakeries With 3 or more ovens 600.00 With 2 ovens or less 400.00 b.4. Department Stores, Bazaars, Boutiques, Gift shops, Novelty shops, Dry goods, Variety stores, Shoe stores, and other related stores More than 200 square meters 1,000.00 100 to 200 square meters 500.00 Below 100 square meters 300.00 b.5. Jewelry stores and shops 300.00 b.6. Sawmill and Lumber Yard 1,000.00 b.7. Hardware, Lumber and Gravel and Sand More than 200 square meters 1,000.00 100 to 200 square meters 500.00 Below 100 square meters 300.00 b.8. Furniture, Electrical and Home Appliances 500.00 b.9. Glass and Aluminum Supply 500.00 b.10. Electronics Supply 300.00 b.11. Music Stores, Record Bar, Musical Instrument Supply 300.00 b.12. Bookstores, Art, Office and School Supply, 300.00 Photo Supply and Related Materials b.13. Drugstore with an aggregate area of: More than 400 square meters 1,000.00 201 to 400 square meters 750.00 100 to 200 square meters 500.00 100 square meters 200.00 b.14. Gasoline Stations More than 400 square meters 1,000.00 201 to 400 square meters 750.00 Below 201 square meters 500.00 b.15. Flower Shops 500.00 b.16. Dealer of Motor Vehicles 400.00 b.17. Dealer of motor vehicles spare parts and accessories: Auto Supply 800.00 b.18. Dealers/Retailers of Scrap/Junk Materials 1,000.00 b.19. Rice and other grain dealers/retailers 400.00 b.20. Public and private market stall holders 200.00 b.21. Establishments engaged in the buy and sell of other food commodities not specifically enumerated above 300.00 b.22. Establishment engaged in importing, wholesaling, distributing and/or retailing non-food products More than 200 square meters 1,000.00 101 to 200 square meters 750.00 100 square meters or below 500.00 c. Service c.1. Restaurants and fixed food establishments using Styrofoam, non-plastic biodegradable materials and other related disposable materials or business More than 300 square meters 6,000.00 201 to 300 square meters 4,000.00 101 to 200 square meters 2,000.00 100 square meters or below 1,000.00 Restaurants, panciterias, cafeterias, refreshment parlors, canteens, carinderias, snack houses or any other public eating places with an aggregate floor area of More than 300 square meters 1,500.00 201 to 300 square meters 1,000.00 101 to 200 square meters 500.00 100 square meters below 300.00 c.3. Food caterers and contractors 400.00 c.4. Food stands, barbeque stands, fruit and vegetable stands and other similar stands 400.00 c.5. Night clubs, disco houses, cocktail lounges, beer gardens, bars and other similar establishments with an aggregate floor area of More than 300 square meters 1,500.00 150 to 300 square meters 1,200.00 Below 150 square meters 1,000.00 c.6. Membership clubs (e.g., YMCA), army 500.00 and navy clubs c.7. Cold Storage 1,000.00 c.8. Hotels More than 400 square meters 6,000.00 301 to 400 square meters 4,000.00 300 square meters or below 2,000.00 c.9. Motels and Inns More than 400 square meters 2,000.00 301 to 400 square meters 1,500.00 300 square meters or below 1,000.00 c.10. Dormitories, lodging houses, boarding houses, etc. More than 400 square meters 1,000.00 301 to 400 square meters 750.00 300 square meters below 500.00 c.11. Private universities, colleges, schools, secondary schools and other training and vocational institutions, nursery and primary schools More than 400 square meters 5,000.00 301 to 400 square meters 3,500.00 300 square meters below 2,500.00 c.12. Private hospitals With a bed capacity of 15 or more 5,000.00 With a bed capacity of less than 15 2,500.00 c.13. Clinics maternity clinics whether public 500.00 or private c.14. Dental, optical and other clinics 500.00 c.15. Therapeutic-clinics With 15 or more cubicles 1,000.00 With less than 15 cubicles 500.00 c.16. Dog, cat and other animal clinics 400.00 c.17. Tailoring, dress, and embroidery shops With 20 or more machines 1,200.00 With 5 to 19 machines 600.00 With less than 5 machines 300.00 c.18. Beauty parlors and shops With 5 or more chairs 600.00 With less than 5 chairs 300.00 c.19. Barber shops With 5 or more chairs 600.00 With less than 5 chairs 300.00 c.20. Steam, dry cleaning establishments 300.00 and laundry establishments c.21. Telegraph, telephone, radio and TV 1,000.00 communications and electric companies c.22. Funeral parlors 1,000.00 c.23. Cockpit and boxing arena 2,000.00 c.24. Bowling alleys Having 10 or more lanes 1,000.00 Having 6 to 9 lanes 750.00 Less than 6 lanes 500.00 c.25. Billiard halls and pool rooms Having 5 tables or more 600.00 Having less than 5 tables 300.00 c.26. Video sales/rentals/shops 300.00 c.27. Theaters and cinematography More than 400 square meters 3,000.00 301 to 400 square meters 2,500.00 300 square meters or below 2,000.00 c.28. Blueprinting, Xeroxing/copying and other related business With 4 machines or more 400.00 Less than 4 machines 200.00 c.29. Photo shops, wood lamination, photostatics 400.00 and related business c.30. Shops for repair of motor vehicles and bodies of motor vehicles including vulcanizing, welding and other related business c.1. n Painting, advertising and art show 400.00 More than 300 square meters 1,000.00 150 to 300 square meters 750.00 101 to 150 square meters 500.00 100 square meters or below 200.00 c.3. Motorcycle, tricycle and bicycle repair shop With an area of more than 200 sq.m. 300.00 With an area of 200 sq.m. and below 200.00 c.5. Repair shops for office equipments, radios, 200.00 electric fans, cassette recorders, TVs, and similar machines c.6. Repair shops for rewinding refrigerator, 500.00 air-conditioning units and other similar machines c.7. Repair shops for pianos, organs and other 300.00 similar musical instruments c.8. Machine shops Having an area of more than 200 sq.m. 2,500.00 Having an area of 200 sq.m. or less 2,000.00 c.10. Junk Shops More than 150 sq.m. 1,000.00 150 sq.m. and below 800.00 c.38. Warehouse of any kind More than 400 sq.m. 1,500.00 201 to 400 sq.m. 1,000.00 200 sq.m. and below 800.00 c.39. Parking lots and terminal areas for buses, trucks, cars and other vehicles With an area of more than 800 sq.m. 1,500.00 With an area of 400 to 800.00 sq.m. 1,000.00 With an area of less than 400 sq.m. 500.00 c.40. Printing shops/newspaper and book publications With more than 5 machines 2,000.00 With 2 to 4 machines 1,500.00 With 1 machine 1,000.00 c.41. Travel/employment/security agency 500.00 c.42. Accounting, bookkeeping, auditing and other allied services 200.00 c.43. Shops for upholstery and related services More than 300 sq.m. 2,000.00 201 to 300 sq.m. 1,500.00 101 to 200 sq.m. 1,000.00 100 sq.m. and below 500.00 c.44. All other businesses, trade, occupational and other 300.00 establishments not specifically provided for in any of the classification d. Financial Institutions d.1. Banks and Insurance Companies 1,000.00 d.2. Pawnshops/Lending Investors and other 300.00 allied institutions d.3. Information and Holding Companies 500.00 e. Industries e.1. Refineries, Power Plants, Chemical Plants 5,000.00 and other similar heavy industries f. Household/Residential 365.00 SECTION 2.8.02. Administrative Provisions. 1. Paragraphs A-E shall be paid in full at the same time and manner as the Mayor's Permit Fee. IAcDET 2. Paragraph F shall be incorporated in the payment of Real Property Tax in full. 3. Residential units that are exempted in Real Property Tax shall also pay the fees prescribed in such manner or ways the City Treasurer may adopt. 4. Fees collected under this Chapter/Section share form part of the Local Solid Waste Management Fund which is hereby created as a Special Account pursuant to R.A. 9003, otherwise known as the "Philippine Ecological Solid Waste Management of 2000". SECTION 2.9. Storage Service Fees of Impounded Vehicles. SECTION 2.9.01. Imposition of Fees. There shall be collected storage fees for impounded vehicles in all City Government Land Property. Trucks and Buses P600.00/month Van, AUB and SUB 400.00/month Cars and Jeepneys 200.00/month Tricycles and Motorcycles 100.00/month Pedicab and other similar vehicles 50.00/month SECTION 2.9.02. Time and Manner of Payment. All impounded vehicle upon order of release by the City Mayor or any court shall pay to the City Treasurer such amount reflected in the order of payment from the Office of the City Engineer pursuant to the foregoing schedule of service fees. SECTION 2.9.03. Administrative Provisions. The service fee shall be computed from the time the vehicle is turnover to the impounding area of the City Government. TITLE VI City Charges CHAPTER 1 Fishery Reals, Fees and Charges SECTION 1.01. Definitions. When used in this Chapter: (a) Marginal Fisherman refers to an individual engaged in subsistence fishing which shall be limited to the sale, barter or exchange of marine products produced by himself and his immediate family, and whose annual net income from fishing does not exceed Fifty Thousand Pesos (P50,000.00) or the poverty line established by NEDA for the particular region or locality whichever is higher. (b) City Waters include not only streams, lakes, inland bodies of water and tidal waters within the City which are not included within the protected areas as defined under Republic Act No. 7586 (The NIPAS Law), public forest, timber lands, forest reserves or fishery reserves, but also marine waters included between two (2) lines drawn perpendicular to the general coastline from points where the boundary lines of the City touch the sea at low tide and a third line parallel with the general coastline including offshore islands and fifteen (15) kilometers from such coastline. TSHEIc (c) Vessels include every sort of boat, craft, or other artificial contrivance used as a means of transportation on water. SECTION 1.02. Jurisdiction of City. The City shall have jurisdiction over city waters as defined in this Code. The City government, in consultation with the FARMC, shall be responsible for the management, conservation, development, protection, utilization, and disposition of all fish and fishery/aquatic resources within the city waters. SECTION 1.03. Fishery Rentals, Fees and Charges. The Sangguniang Panlungsod shall have the exclusive authority to grant the following fishery privileges within its city waters, upon payment corresponding rentals, fees, or charges there from: a) To erect fish corrals or fish pens, oyster, mussel, or other aquatic beds or bangus fry areas. A. Operation of Fish Pond Annual Fee 1. With an area of 500 sq.m. P75.00 2. With an area of more than 500 100.00 sq.m. but not exceeding 5,000 sq.m. 3. With an area of more than 150.00 5,000 sq.m. or more than but not exceeding 10,000 sq.m. 4. With an area of more than 200.00 10,000 sq.m. B. "Tahong" Culture, per hectare 200.00 C. Catching of Bangus Fry, Kawag-kawag, Hatirin and Live Lapu-lapu Fry 1. With an area of less than 2,000.00 1,000 sq.m. 2. With an area of 1,000 sq.m. 4,000.00 but not exceeding 2,000 sq.m. 3. With an area of 2,000 sq.m. 5,500.00 but not exceeding 4,000 sq.m. 4. With an area of 4,000 sq.m. 7,000.00 but not exceeding 6,000 sq.m. 5. With an area of 6,000 sq.m. 10,000.00 but not exceeding 10,000 sq.m. b. To gather, take or catch bangus fry, prawn fry or kawag-kawag or fry of other species and fish from city waters by nets, traps or other fishing gears. However, marginal fishermen shall be exempt from any rentals, charge or any other imposition whatsoever. Type of Fishing Annual License Fees b.1. Fishing by net "Talakob" PhP75.00 "Anod" 200.00 "Largarete" 300.00 Brgy. Gill Net 400.00 b.2. Fishing by Traps Small "Bobo" big PhP100.00 "Bobo" 150.00 b.3. Fishing by "biwas, hapita, bingwit" "Ha pin" PhP30.00 "Hapin" (with light) 50.00 "Ha pin" (with petromax) 75.00 "Kitang" 200.00 b.4. By other Fishing Gear/s "Bokatot/padarao" PhP250.00 "Buya" 350.00 "Sakag" 75.00 b.5. Auxiliary Invoice Preserved Fish PhP20/kg. Dried Squid 50/kg. "Gulamang dagat" 10/kg. Dried shark pin (palikpik) 2/kg. Dried "balatan" .50/kg. Bangus fingerlings (semilya) 10.00/1,000 Smoked Fish 0.20/kg. Cold Storage Fee 0.25/kg./day b.6. Fishing Boat Fishing Boat with a three (3) gross P75.00 tonnage capacity with engine cost of P10,000 and above Fishing Boat with a three (3) gross 75.00 tonnage capacity, without engine, cost of P10,000 and above Fishing Boat with less than three 150.00 (3) tonnage capacity, with engine Fishing Boat with less than three 75.00 (3) tonnage capacity, without engine Time and Manner of Payment. n (a) The annual rental for the lease shall be paid in advance. For the initial year of the lease, the rental shall be paid at the time all the necessary documents granting the lease are executed, and the subsequent installments within the first thirty (30) days after the anniversary date of the grant of such lease. The deposit made by the successful bidder accompanying the sealed bid shall be applied against the rental due from him. aSIHcT (b) The license fee for the grant of exclusive fishery rights in the city waters for at least the corresponding current quarter shall be paid in advance. (c) The license fees for the privilege to catch fish from city waters with nets, traps, and other fishing gears and the operation of fishing vessels shall be paid upon application for a license and within the first thirty (30) days of January of every year for subsequent renewal thereof. CHAPTER 2 Rentals of Personal and Real Properties Owned by the City SECTION 2.01. Imposition of Fee. The following rates of rental fees for the use of real and personal properties of this city shall be collected. Rate of Rental Stalls/Space at City Hall (Old/New) P400.00/month excluding water and electricity Lucena City Gym 100.00/hour daytime 200.00/hour nighttime CHAPTER 3 Fees on Advertisement and Hanging of Promotional Materials SECTION 3.01. General Provision for Both Streamers and Banners. a. Streamer/banner for public service announcement shall be exempted from the payment of fees. b. Streamer/banner shall be hanged within the premises of the business establishment sponsoring the announcement or to any allowed city roads and streets. c. Vertical clearance shall be 4.80 meters across and along city streets. d. Hanging across Quezon Avenue, Merchan Street, Tagarao Street and Gomez Street is prohibited. Streamer/banner shall not be allowed to hang for more than one (1) month. SECTION 3.02. Fees. A fixed fee of P75.00 for single-faced and P140.00 for double-faced shall be paid to the City Treasurer's Office upon securing a permit from the Office of the City Mayor. CHAPTER 4 Rental of City Cemetery Lots SECTION 4.01. Imposition of Fees. There shall be collected the following rental fees: Fee for Lease Period 1. For 1 sq.m. niche P200.00 2. For 2 sq.m. niche 250.00 3. For more than 2 sq.m. to 3 sq.m. niche 300.00 4. For more than 3 sq.m. to 4 sq.m. niche 350.00 5. In excess of 4 sq.m. niche 400.00 Provided upon that the leasee is allowed to renew the lease contract by the City Health Officer every ten (10) years thereafter by paying the rental fee before the expiration of the duration and provided further that no niche or tomb shall be constructed atop to the original niche or tomb without paying the prescribed fee. CSEHcT Provided finally, that no lots shall be leased in the old cemetery upon operation of the new city cemetery for burial purposes. Burial shall be allowed only on reserved lots paid prior to the operation of the new cemetery or exhumation for burial on existing niches shall likewise be allowed. Lots shall be declared vacant upon failure to pay the required fee upon expiration of the lease for a maximum period of ten (10) years. SECTION 4.02. Time of Payment. The fee shall be paid to the City Treasurer upon application for a burial permit prior to the construction thereon of any structure whether permanent or temporary, or to the interment of the deceased. SECTION 4.03. Surcharge for Late Payment. Failure to pay the tax imposed in this Chapter shall subject the taxpayer to a surcharge of twenty percent (20%) of the original amount of tax due, such surcharge to be paid at the same and the same manner as the tax due. SECTION 4.04 . Interest for Late Payment. In addition to the surcharge for late payment, there shall be imposed upon the unpaid amount an interest of ten percent (10%) per annum from the due date until the fee is fully paid. Where an extension of time for the payment of the tax has been granted and the amount is not paid in full prior to the expectation of the extension, the interest above-mentioned becomes originally due until fully paid. SECTION 4.05. Administrative Provisions. (a) Permit to Construct Any construction of whatever kind or nature in the public cemetery, whether for temporary or perpetual use, shall be allow after the approval of a permit issued by the City Mayor, upon recommendation of the City Health Officer. cSTHAC (b) Renewal of Lease In case a lessee intends to renew the lease after its termination, he must inform the City Health Officer within 30 days before the expiry date of the lease, and shall pay the corresponding rental fees therefore. It shall also be the duty of the City Health Officer to prepare and submit to the City Mayor a list of the leases that are to expire five (5) days prior to the expiration date. The City Health Officer shall send a reminder to the lessee of the expiration of his lease, two weeks prior to the expiration date of the lease. (c) Register The City Treasurer shall keep a register of account of the cemetery. TITLE VII Community Tax CHAPTER 1 Imposition of Tax There is hereby imposed a community tax on persons, natural or juridical, residing in the City. CHAPTER 2 Individuals Liable to Community Tax Every inhabitant of the Philippines who is a resident of this city, eighteen (18) years of age or over who has been regularly employed on a wage or salary basis for at least thirty (30) consecutive working days during any calendar year, or who is engaged in business or corporation, or who owns real property with an aggregate assessed value of One Thousand Pesos (PhP1,000.00) or more, or who is required by law to file an income tax return shall pay an annual Community Tax of Five Pesos (PhP5.00) and an annual additional tax of One Peso (PhP1.00) for every One Thousand Pesos (PhP1,000.00) of income regardless of whether from business, exercise of profession or from property which in no case shall exceed Five Thousand Pesos (PhP5,000.00). In the case of husband and wife, the additional tax herein imposed shall be based upon the total property owned by them and the total gross receipts or earnings derived by them. CHAPTER 3 Juridical Persons Liable to Community Tax Every corporation no matter how created or organized, whether domestic or resident-foreign, engaged in or doing business in the Philippines whose principal office is located in this City shall pay an annual Community Tax of Five Hundred Pesos (PhP500.00) and an additional tax, which in no case, shall exceed Ten Thousand Pesos (PhP10,000.00) in accordance with the following schedule: (a) For every Five Thousand Pesos (PhP5,000.00) worth of real property in the Philippines owned by it during the preceding year based on the valuation used in the payment of the real property tax under existing laws, found in the assessment rolls of this City where the real property is situated Two Pesos (P2.00); and (b) For every Five Thousand Pesos (PhP5,000.00) of gross receipts or earnings derived by it from its business in the Philippines during the preceding year Two Pesos (PhP2.00). The dividends received by a corporation from another corporation shall, for the purpose of the additional tax, be considered as part of the gross receipts or earnings of said corporation. AcSCaI CHAPTER 4 Exemption The following are exempted from the Community Tax: Diplomatic and consular representatives; and Transient visitors when their stay in the Philippines does not exceed three (3) months. CHAPTER 5 Place of Payment The Community Tax shall be paid in the Office of the City Treasurer or to the deputized Barangay Treasurer. CHAPTER 6 Time of Payment; Penalties for Delinquency (a) The Community Tax shall accrue on the first (1st) day of January each year which shall paid not later than the last date of February of each year. (b) If a person reaches the age of eighteen (18) years or otherwise loses the benefit of exemption on or before the last day of June, he shall be liable for the community tax on the day he reaches such age or upon the day the exemption ends. However, if a person reaches the age of eighteen (18) years or loses the benefit of exemption on or before the last day of March, he shall have twenty (20) days to pay Community Tax without becoming delinquent. (c) Persons who come to reside in the Philippines or reach the age of eighteen (18) years on or after the first (1st) day of July of any year, or who cease to belong to an exempt class on or after the same date, shall not be subject to the Community Tax for that year. (d) Corporations established and organized on or before the last day of June shall be liable for the Community Tax for that year. But corporations established and organized on or before the last day of March shall have twenty (20) days within which to pay Community Tax without becoming delinquent. Corporations established and organized on or after the first day of July shall not be subject to the Community Tax for that year. (e) If the tax is not paid within the time prescribed above, there shall be added to the unpaid amount an interest of twenty-four percent (24%) per annum from the due date until it is paid. CHAPTER 7 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 (PhP1.00). SCEHaD CHAPTER 8 Presentation of Community Tax Certificate on Certain Occasions When an individual subject to the Community Tax acknowledges any document before a notary public, takes the oath of office upon election or appointment to any position in the government service; receives any license, certificate, or permit from any public authority; pays any tax or fee, receives any money from public funds, transacts any official business; or receives any salary or wage from any person or corporation, it shall be the duty of any person, officer or corporation with whom such transaction is made or business done or from whom any salary or wage is received to require such individual to exhibit the Community Tax Certificate. The presentation of Community Tax Certificate shall not be required in connection with the registration of a voter. When through its authorized officers, any corporation subject to the Community Tax receives any license, certificate, or permit from any public authority, pays any tax or fee, receives money from public funds, or transacts other official business it shall be the duty of the public official with whom such transaction or business is made or done, to require such corporation to exhibit the Community Tax Certificate. The Community Tax Certificate required in the two preceding paragraphs shall be the one issued for the current year, except for the period from January until the fifteenth (15th) of April each year, in which case, the certificate issued for the preceding year shall suffice. CHAPTER 9 Collection and Allocation of Proceeds of the Community Tax (a) The City Treasurer shall deputize the Barangay Treasurers, subject to existing laws and regulations, to collect the Community Tax payable by individual taxpayers in their respective jurisdictions; provided, however, that said Barangay Treasurer shall be bonded in accordance with existing laws. (b) One Hundred Percent (100%) of the proceeds of the Community Tax actually and directly collected by the City Treasurer shall accrue entirely to the general fund of this City. The proceeds of the Community Tax collected through the Barangay Treasurers shall be apportioned as follows: 1. Fifty (50%) percent shall accrue to the general fund of the City; and 2. Fifty (50) percent shall accrue to the barangay where the tax is collected. TITLE VIII General Administrative Provisions CHAPTER 1 Situs of Tax SECTION 1.01. Situs of the Tax. (a) For purposes of collection of the business tax under the "situs" of the tax law, the following definition of terms and guidelines shall be strictly observed: ACcDEa 1. Principal Office the head or main office of the businesses appearing in the pertinent documents submitted to the Securities and Exchange Commission, or the Department of Trade and Industry, or other appropriate agencies as the case may be. The city or municipality specifically mentioned in the articles of the incorporation or official registration papers as being the official address or said principal office shall be considered as the Situs thereof. In case there is a transfer or relocation of the principal office to another city or municipality, it shall be the duty of the owner, operator or manager of the business to give due notice of such transfer or relocation to the local chief executives of the cities or municipalities concerned within fifteen (15) days after such transfer or relocation is effected. 2. Branch or Sales Office a fixed place in a locality which conducts operations of the businesses as an extension of the principal office. However, offices used only as display areas of the products where no stocks or items are stored for sale, although orders for the products may be received thereat, are not branch or sales offices as herein contemplated. A warehouse which accepts orders and/or issues sales invoices independent of a branch with sales office shall be considered as a sales office. 3. Warehouse a building utilized for the storage of products for sale and from which goods or merchandise is withdrawn for delivery to customers or dealers, or by persons acting on behalf of the business. A warehouse that does not accept orders and/or issue sales invoices as aforementioned shall not be considered a branch or sales office. 4. Plantation a tract of agricultural land planted to trees or seedlings whether fruit bearing or not, uniformly spaced or seeded by broadcast methods or normally arranged to allow highest production. For purpose of this Chapter, inland fishing ground shall be considered as plantation. 5. Experimental Farms agricultural lands utilized by a business or corporation to conduct studies, tests, researches or experiments involving agricultural, agri-business, marine or aquatic livestock, poultry, dairy and other similar products for the purpose of improving the quaky and quantity of goods and products. However, on-site sales of commercial quantity made in experimental farms shall be similarly imposed the corresponding tax under paragraph (b), Title VIII, Chapter I, Section 1.01 of this Ordinance that where the factory is located, said seventy percent (70%) sales. (b) Sales Allocation 1. All sales made in a locality where there is branch or sales office or warehouse shall be recorded in said branch or sales office or warehouse and the tax shall be payable to the city or municipality where the same is located. EHCcIT 2. In cases where there is no such branch, sales office, plant or plantation in the locality where the sale is made, the sale shall be recorded in the principal office along with the sale made by said principal office and the tax shall accrue to the city or municipality where said principal office is located. 3. In cases where there is a factory, project Office, plant or plantation in pursuit of business, thirty percent (30%) of all sales recorded in the principal office shall be taxable by the city or municipality where the principal office is located and seventy percent (70%) of all sales recorded in the principal office shall be taxable by the city or municipality where the factory, project office, plant or plantation is located. The sales allocation in (a) and (b) above shall not apply to experimental farms. LGUs where only experimental farms are located shall not be entitled to the sales allocation herein provided for. 4. In case of a plantation located in a locality other than allocation shall be divided as follows: Sixty percent (60%) to the city or municipality where the factory is located; and Forty percent (40%) to the city or municipality where the plantation is located. 5. In cases where there are two (2) or more factories, project offices, plants or plantations located in different localities, the seventy percent (70%) sales allocation shall be pro-rated among the localities where such factories, project offices, plants and plantations are located in proportion to their respective volumes of production during the period for which the tax is due. In the case of project offices of services and other independent contractors; the term production shall refer to the costs of projects actually undertaken during the tax period. The foregoing sales allocation under paragraph (3) hereof shall be applied irrespective of whether or not sales are made in the locality where the factory, project office, plant or plantation is located. In case of sales made by the factory, project office, plant or plantation, the sale shall be covered by paragraph (1) or (2) above. In case of manufacturers or producers which engage the services of an independent contractor to produce or manufacture some of their products, the rules on situs of taxation provided in this Chapter as clarified in the paragraphs above shall apply except that the factory or plant and warehouse of the contractor utilized for the production or storage of the manufacturer's products shall be considered as the factory or plant and warehouse of the manufacturer. CADacT All sales made by the factory, project office, plant or plantation located in this city shall be recorded in the branch or sales office, which is similarly located herein, and shall be taxable by this city. In case there is no branch or sales office or warehouse in this city, but the principal office is located therein, the sales made in the dais factory shall be taxable by this city along with the sales made in the principal office. (c) Port of Loading the city or municipality where the port of loading is located shall not levy and collect the tax imposable under Title III of this Ordinance unless the exporter maintain in said city or municipality its principal office, a branch, sales office, warehouse, factory, plant or plantation in which case the foregoing rule on the matter shall apply accordingly. (d) Route Sales sales made by route trucks, vans or vehicles in this city where a manufacturer, producer, wholesaler, maintains a branch or sales office or warehouse shall be recorded in the branch or sales office or warehouse and shall be taxed herein. This city shall tax the sales of the products withdrawn by route trucks from the branch, sales office or warehouse located herein but sold in another locality. CHAPTER 2 Payment of Business Taxes SECTION 2.01. Payment of Business Taxes. (a) The taxes imposed under Title III, Chapter 2, Section 6.02 of this Ordinance shall be payable for every separate or distinct establishment or place where the business subject to the tax is conducted and one line of business does not become exempt by being conducted with some other businesses for which such tax has been paid. The tax on a business must be paid by the person conducting the same. The conduct or operation of two or more related businesses provided for under Title III, Chapter 2, Section 6.02 of this Code by any one person, natural or juridical, shall require the issuance of a separate permit or license to each business. (b) In cases where a person conducts or operates two (2) or more of the businesses mentioned in Title III, Chapter 2, Section 6.02 of this Ordinance which are subject to the same rate of imposition, the tax shall be computed on the combined total gross sales or receipts of the said two (2) or more related businesses. (c) In cases where a person conducts or operates two (2) or more businesses mentioned in Title III, Chapter 2, Section 6.02 of this Ordinance which are subject to different rates of imposition, the taxable gross sales or receipts of each business shall be reported independently and tax thereon shall be computed on the basis of the pertinent schedule. cSEaTH SECTION 2.02. Accrual of Payment. Unless specifically provided in this Chapter, the taxes imposed herein shall accrue on the first day of January of each year. SECTION 2.03. Time of Payment. The tax shall be paid once within the first thirty (30) days of January or in quarterly installments within the first thirty (30) days of January, April, July, and October of each year. The Sangguniang Panlungsod may, for a justifiable reason or cause, extend the time for payment of such taxes without surcharges or penalties, but only for a period not exceeding six (6) months. SECTION 2.04. Administrative Provisions. (a) Requirement. Any person who shall establish, operate or conduct any business, trade or activity mentioned in this Code in this City shall first obtain a Mayor's Permit and pay the fee therefore and the business tax imposed under the pertinent Chapter. (b) Issuance and Posting of Official Receipt. The City Treasurer shall issue an official receipt upon payment of the business tax. Issuance of the said official receipt shall not relieve the taxpayer of any requirement imposed by the different departments of this city. Every person issued an official receipt for the conduct of a business or undertaking shall keep the same conspicuously posted in plain view at the place of business or undertaking. If the individual has no fixed place of business or office, he shall keep the official receipt in his person. The receipt shall be produced upon demand by the City Mayor, City Treasurer, or their duly authorized representatives. (c) Invoices or Receipt. All persons subject to the taxes on business shall, for each sale or transfer of merchandise or goods, or for services rendered, valued at Twenty-Five Pesos (P25.00) or more at any one time, prepare and issue sales or commercial invoices and receipts serially numbered in duplicate, showing among others, their names or styles, if any, and business address. The original of each sales invoice or receipts shall be issued to the purchaser or customer and the duplicate to be kept and preserved by the person subject to the said tax, in his place of business for a period of five (5) years. The receipts or invoices issued pursuant to the requirement of the Bureau of Internal Revenue for determination of national internal revenue taxes shall be sufficient for purposes of this Code. (d) Sworn Statement of Gross Receipts or Sales. Operators of business subject to the taxes on business shall submit a sworn statement of the capital investment before the start of their business operations and upon application for a Mayor's permit to operate the business. Upon payment of the tax levied in this Code, any person engaged in business subject to the business tax paid based on gross sales and/or receipts shall submit a sworn statement of his gross sales/receipts for the preceding calendar year in such manner and form as may be prescribed by the City Treasurer. Should the taxpayer fail to submit a sworn statement of gross sales or receipts, due among others to his failure to have a book of accounts, records or subsidiaries for his business, the City Treasurer or his authorized representatives may verify or assess the gross sales or receipts of the taxpayer under the best available evidence upon which the tax may be based. ECTSDa (e) Submission of Certified Photocopy of Income Tax Return or Quarterly Percentage Tax or Quarterly Vat. All persons who are granted a permit to conduct an activity or business and who are liable to pay the business tax provided in this Code shall submit a certified photocopy of their Income Tax Returns (ITR) or Quarterly Percentage Tax or Quarterly Vat on or before April 30 of each year. The deficiency in the business tax arising out of the difference in gross receipts or sales declared in the application for Mayor's Permit. Permit/Declaration of gross sales or receipts and the gross receipts or sales declared in the ITR shall be payable on or before May 20 of the same year with interest at the rate of ten percent (10%) corresponding to the two percent (2%) per month from January to May. Payments of the deficiency tax made after May 20 shall be subject to the twenty-five percent (25%) surcharge and two percent (2%) interest for every month counted from January up to the month payment is made. (f) Issuance of Certification. The City Treasurer may, upon presentation or satisfactory proof that the original receipt has been lost, stolen or destroyed, issue a certification to the effect that the business tax has been paid, indicating therein, the number of the official receipt issued, upon payment of a fee of One Hundred Pesos (P100.00). (g) Transfer of Business to Other Location. Any business for which a city business tax has been paid by the person conducting it may be transferred and continued in any other place within the territorial limits of this city without payment of additional tax during the period for which the payment of the tax was made. (h) Retirement of Business. 1. Any person, natural or juridical, subject to the tax on business under Title III, Chapter I of this Ordinance shall, upon termination of the business, submit a sworn statement of the gross sales or receipts for the current calendar year within thirty (30) days following the closure. Any tax due shall first be paid before any business or undertaking is fully terminated. For the purposes hereof, termination shall mean that business operations are stopped completely. Any change in ownership, management and/or name of the business shall not constitute termination as herein contemplated. Unless stated otherwise, assumption of the business by any new owner or manager or re-registration of the same business under a new name will only be considered by the City Government concerned for record purposes in the course of the renewal of the permit or license to operate the business. The City Treasurer shall see to it that the payment of taxes of a business is not avoided by simulating the termination or retirement thereof. For this purpose, the following procedural guidelines shall be strictly followed: (a) The City Treasurer shall assign every application for the termination or retirement of business to an inspector in his office who shall go to address of the business on record to verify if it is really not operating. If the inspector finds that the business is simply placed under a new name, manager and/or new owner, the City Treasurer shall recommend to the City Mayor the disapproval of the application of the termination or retirement of said business; DAaIEc (b) Accordingly, the business continues to become liable for the payment of all taxes, fees, and charges imposed, thereon under existing local tax ordinance; and (c) In addition, in the case of a new owner to whom the business was transferred by sale or other form of conveyance, said new owner shall be liable to pay the tax or fee for the business and shall secure a new Mayor's permit therefore. 2. In case it is found that the retirement or termination of the business is legitimate and the tax paid during the current year be less than the tax due for the current year based on the gross sales or receipts, the difference in the amount of the tax shall be paid before the business is considered officially retired or terminated. 3. The permit issued to a business retiring or terminating its operation shall be surrendered to the City Treasurer who shall forthwith cancel the same and record such cancellation in his books. (g) n 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. CHAPTER 3 Collection and Accounting of City Taxes and Other Impositions SECTION 3.01. Tax Period. Unless otherwise provided in this Ordinance, the tax period for all local taxes, fees, and charges imposed under this Ordinance shall be the calendar year. SECTION 3.02. Accrual of Tax. Unless otherwise provided in this Ordinance, all taxes and charges imposed herein shall accrue on the first (1st) day of January of each year. However, new taxes, fees or charges, or changes in the rate of existing taxes, fees, or charges, shall accrue on the first (1st) day of the quarter next following the effectivity of the Ordinance imposing such new levies or taxes. SECTION 3.03. Time of Payment. Unless specifically provided herein, all taxes, fees, and charges imposed in this Ordinance shall be paid within the first thirty (30) days of January or each subsequent quarter as the case may be. SECTION 3.04. Surcharge for Late Payment. Failure to pay the tax described in this Chapter within the time required shall subject the taxpayer to a surcharge of twenty-five percent (25%) of the original amount of tax due, such surcharge to be paid at the same time and in the same manner as the tax due. SECTION 3.05. Interest on Unpaid Tax. In addition to the surcharge imposed herein, where the amount of any other revenue due to the city except voluntary contributions or donations, is not paid on the date fixed in the ordinance, or in the contract, expressed or implied, or upon the occurrence of the event which has given rise to its collection, there shall be collected as part of that amount an interest at the rate not to exceed two percent (2%) per month from the date it is due until it is paid, but in no case shall the total interest on the unpaid amount or a portion thereof exceed thirty-six (36) months. IAcTaC Where an extension of time for the payment of the tax has been granted and the amount is not paid in full prior to the expiration of the extension, the interest above-mentioned shall be collected on the unpaid amount from the date it becomes originally due until fully paid. SECTION 3.06. Collection. Unless otherwise specified, all taxes, fees and charges due to this City shall be collected by the City Treasurer or his duly authorized representatives. (i) Unless otherwise specifically provided in this Ordinance or under existing laws and ordinances, the City Treasurer is hereby authorized, subject to the approval of the City Mayor, to promulgate rules and regulations for the proper and efficient administration and collection of taxes, fees and charges herein levied and imposed. SECTION 3.07. Issuance of Receipts. It shall be the duty of the City Treasurer or his authorized representative to issue the required official receipt to the person paying the tax, fee or charge wherein the date, amount, name of the person paying and the account for which it is paid, are shown. ( ) n The Ordinance Number and the specific section thereof upon which collections are based shall invariably be indicated on the face of all official receipts acknowledging payment of taxes, fees, or charges. SECTION 3.08. Record of Persons Paying Revenue. It shall be the duty of the City Treasurer to keep a record, alphabetically arranged and open to public inspection during office hours, of the names of all persons paying, city taxes, fees and charges. He shall, as far as practicable, establish and keep current the appropriate tax roll for each kind of tax, fee or charge provided in this Ordinance. SECTION 3.09. Accounting of Collections. Unless otherwise provided in this Ordinance and other existing laws and ordinances, all monies collected by virtue of this Ordinance shall be accounted for in accordance with the provisions of existing laws, rules and regulations and credited to the General Fund of the City. SECTION 3.10. Examination of Books of Accounts. The City Treasurer shall, by himself or through any of his deputies duly authorized in writing, examine the books of accounts and other pertinent records of the business establishments doing business within the city, and subject to city taxes, to ascertain, assess and collect the true and correct amount of the tax due from the taxpayer concerned. Such examination shall be made during regular business hours once every year for every tax period, which shall be the year immediately preceding the examination. Any examination conducted pursuant to the provisions of this Section shall be certified to by the examining official and such certificate shall be made of record in the books of accounts of the taxpayer concerned. In case the examination herein authorized is to be made by a duly authorized deputy of the City Treasurer, there shall be written authority issued to the former which shall specifically state the name, address and business of the taxpayer whose books of accounts and pertinent records are to be examined, the date and place of such examination, and the procedure to be followed in conducting the same. For this purpose, the records of the Revenue District Office of the Bureau of Internal Revenue shall be made available to the City Treasurer, his deputy or duly authorized representative. The forms and the guidelines to be observed for the proper and effective implementation of this Section shall be those prescribed by the Department of Finance. DTEAHI SECTION 3.11. Accrual to the General Fund of Fines, Costs, and Forfeitures. Unless otherwise provided by law or ordinance, fines, costs, forfeitures, and other pecuniary liabilities imposed by the court for violation of any city ordinance shall accrue to the General Fund of the city. SECTION 3.12. Automatic Adjustment of Fees. Fees collected by the City Treasurer shall be automatically increased at the rate of not exceeding five percent (5%), every five (5) years following thereafter. CHAPTER 4 Civil Remedies for Collection of Revenues SECTION 4.01. Local Government's Lien. Local taxes, fees, charges and other revenues herein provide constitute a lien, superior to all liens, charges or encumbrances in favor of any person, enforceable by appropriate administrative or judicial action, not only upon any property or rights therein which may be subject to lien but upon also property used in business, occupation, practice of profession or calling, or exercise of privilege with respect to which the lien is imposed. The lien may only be extinguished upon full payment of the delinquent local taxes, fees, and charges including related surcharges and interest. SECTION 4.02. Civil Remedies. The civil remedies for the collection of local taxes, fees, or charges, and related surcharges and interest resulting from delinquency shall be: (a) By administrative action through distraint of goods, chattels or effects, and other personal property of whatever character, including stocks and other securities, debts, credits, bank accounts, and interest in and rights to personal property, and to levy upon real property and interest in or rights to real property; and (b) By judicial action. Either of these remedies or all may be pursued concurrently or simultaneously at the discretion of the City Treasurer. SECTION 4.03. Distraint of Personal Property. The remedy by distraint shall proceed as follows: (a) Seizure. Upon failure of the person owing any local tax, fee or charge to pay the same at the time required, the City Treasurer or his deputy may, upon written notice, seize or confiscate any personal property belonging to the person or any personal property subject to the lien, in sufficient quantity to satisfy the tax, fee or charge in question, together with any increment thereto incident to delinquency and the expenses of seizure. In such case, the City Treasurer or his deputy shall issue a duly authenticated certificate based upon the records of this office showing the fact of delinquency and the amount of the tax, fee or charge and penalty due. Such certificate shall serve as sufficient warrant for the distraint of personal property aforementioned, subject to the taxpayer's right to claim exemption under the provisions of existing laws. Distrained personal property shall be sold at public auction in the manner herein provided for. (b) Accounting of Distrained Goods. The officer executive the distraint shall make or cause to he made an account of the goods, chattels or effects distrained, a copy of which signed by himself shall be left either with the owner or person from whose possession the goods, chattels, or effects are taken, or at the dwelling or place of business of that person and with someone of suitable age and discretion, to which list shall be added a statement of the sum demanded and a note of the time and place of sale. CTDacA (c) Publication. The officer shall forthwith cause a notification to be exhibited in not less than three (3) conspicuous places in the territory of the local government units where the distraint is made; specifying the time and place of sale, and the articles distrained. The time of sale shall not be less than twenty (20) days after notice to the owner or possessor of the property as above specified and the publication or posting of the notice. One place for the posting of the notice shall be at the Office of the City Mayor. (d) Release of Distrained Property upon Payment Prior to Sale. If not any time prior to the consummation of the sale, all proper charges are paid to the officer conducting the same, the goods or effects distrained shall be restored to the owner. (e) Procedure of Sale. At the time and place fixed in the notice, the officer conducting the sale shall sell the goods or effects so distrained at public auction to the highest bidder for cash. Within five (5) days after the same, the City Treasurer, shall make a report of the proceedings in writing to the City Mayor. Should the property distrained be not disposed of within one hundred and twenty (120) days from the date of distraint, the same shall be considered as sold to the local government unit concerned for the amount of the assessment made thereon by the Committee on Appraisal and to the extent of the same amount, the tax delinquencies shall be canceled. Said Committee on Appraisal shall be composed of the City Treasurer as Chairman, with a representative of the Commission on Audit and the City Assessor as Members. (f) Disposition of Proceeds. The proceeds of the sale shall be applied to satisfy the tax including the surcharges, interest, and other penalties incident to delinquency, and the expenses of the distraint and sale. The balance over and above what is required to pay the entire claim shall be returned to the owner of the property sold. The expenses chargeable upon the seizure and sale shall embrace only the actual expenses of seizure and preservation of the property pending the sale, and no charge shall be imposed for the services of the local officer or his representative. Where the proceeds of the sale are insufficient to satisfy the claim, other property may, in like manner, be distrained until the full amount due, including all expenses, is collected. (g) Levy on Real Property. After the expiration of the time required to pay the delinquency tax, fee or charge, real property may be levied on before, simultaneously or after the distraint of personal property belonging to the delinquent taxpayer. To this end, the City Treasurer, shall prepare a duly authenticated certificate showing the name of the taxpayer and the amount of the tax, fee or charge, and penalty due from him. Said certificate shall operate with the force of a legal execution throughout the Philippines: Levy shall be effected by writing upon said certificate of description of the property upon which levy is made. At the same time, written notice of the levy shall be mailed to or served upon the Assessor and Register of Deeds of the City who shall annotate the levy on the tax declaration and certificate of title of the property, respectively, and the delinquent taxpayer or, if he be absent from the City, to his agent or the manager of the business in respect to which the liability arose, or if there be none, to the occupant of the property in question. HASDcC In case the levy on real property is not issued before or simultaneously with the warrant of distraint on personal property, and the personal property of the taxpayer is not sufficient to satisfy his delinquency, the City Treasurer, shall within thirty (30) days after execution of the distraint, proceed with the levy on the taxpayer's real property. A report on any levy shall, within ten (10) days after receipt of the warrant, be submitted by the levying officer to the Sangguniang Panlungsod. (h) Penalty for Failure to Issue and Execute Warrant. Without prejudice to criminal prosecution under the Revised Penal Code and other applicable laws, the City Treasurer, if he fails to issue or execute the warrant of distraint or levy after the expiration of the time prescribed, or if he is found guilty of abusing the exercise thereof by competent authority, shall be automatically be dismissed from the service after due notice and hearing. (i) Advertisement and Sale. Within thirty (30) days after levy, the City Treasurer shall proceed to publicly advertise for sale or auction the property or a usable portion thereof as may be necessary to satisfy the claim and cost of sale; and such advertisement shall cover a period of at least thirty (30) days. It shall be effected by posting a notice at the main entrance of the city hall, and in a public and conspicuous place in the barangay where the real property is located, and by publication once a week for three (3) weeks in a newspaper of general circulation in the city. The advertisement shall contain the amount of taxes, fees or charges, and penalties due thereon, and the time and place of sale, the name of taxpayer against whom the taxes, fees or charges are levies, and a short description of the property to be sold. At any time before the date fixed for the sale, the taxpayer may stay the proceedings by paying the taxes, fees, charges, penalties and interests. If he fails to do so, the sale shall proceed and shall be held either at the main entrance of the City Hall or on the property to be sold, or at any other place as determined by the City Treasurer, conducting the sale and specified in the notice of sale. Within thirty (30) days after the sale, the City Treasurer or his deputy shall make a report of the sale to the Sangguniang Panlungsod, and which shall form part of his records. After consultation with the Sanggunian, the City Treasurer shall make and deliver to the purchaser a certificate of sale, showing proceedings of the sale, describing the property sold, stating the name of the purchaser and setting out the exact amount of all taxes, fees, charges and related surcharges, interests, or penalties: Provided, however, that any excess in the proceeds of the sale over the claim and cost of sales shall be turned over to the owner of the property. The City Treasurer may, by a duly approved ordinance, advance an amount sufficient to defray the costs of collection by means of the remedies provided for in this Ordinance, including the preservation or transportation in case of personal property, and the advertisement and subsequent sale, in cases of personal and real property including improvements thereon. (j) Redemption of Property Sold. Within one (1) year from the date of sale, the delinquent taxpayer or his representative shall have the right to redeem the property upon payment to the City Treasurer of the total amount of taxes, fees or charges, and related surcharges, interests or penalties from the date of delinquency to the date of sale, plus interest of not more than two percent (2%) per month on the purchase price from the date of purchase to the date of redemption. Such payment shall invalidate the certificate of sale issued to the purchaser and the owner shall be entitled to a certificate of redemption from the City Treasurer or his representative. CDHcaS The City Treasurer or his deputy upon surrender by the purchaser of the certificate of sale previously issued to him, shall forthwith return to the latter the entire purchase price paid by him plus the interest of not more than two percent (2%) per month herein provided for, the portion of the cost of sale and other legitimate expenses incurred by him, and said property thereafter shall be free from the lien of such taxes, fees or charges and other related surcharges, interests, and penalties. The owner, shall not, however, be deprived of the possession of said property and shall be entitled to the rentals and other income thereof until the expiration of the time allowed for its redemption. (k) Final Deed of Purchaser. In case the taxpayer fails to redeem the property as provided herein, the City Treasurer shall execute a deed conveying to the purchaser so much of the property as has been sold, free from liens of any taxes, fees, charges, related surcharges, interests and penalties. The deed shall sufficiently recite all the proceedings upon which the validity of the sale depends. (l) Purchase of Property by the City for Want of Bidder. In case there is no bidder for the real property advertised for sale as provided herein or if the highest bid is for an amount insufficient to pay the taxes, fees, or charges, related surcharges, interests, penalties and cost, the City Treasurer shall purchase the property on behalf of the city to satisfy the claim and within two (2) days thereafter shall make a report to his proceedings which shall be reflected upon the records of his office. It shall be the duty of the Registrar of Deeds concerned upon registration with his office of any such declaration of forfeiture to transfer the title of the forfeited property to this City without the necessity of an order from a competent court. Within one (1) year from the date of such forfeiture the taxpayer or any of his representative, may redeem the property by paying to the City Treasurer the full amount of the taxes, fees, charges and related surcharges, interests or penalties, and the costs of sale. If the property is not redeemed as provided herein, the ownership thereof shall be fully vested on the city. (m) Resale of Real Estate Take for Taxes, Fees or Charges. The Sangguniang Panlungsod may, by a duly approved ordinance, and upon notice of not less than twenty (20) days , sell and dispose of the real property acquired the preceding paragraph at public auction. The proceeds of the sale shall accrue to the general fund of this city. (n) Collection of Delinquent Taxes, Fees, Charges or Other Revenues through Judicial Action. The city may enforce the collection of delinquent taxes, fees, charges or other revenues by civil action in any court of competent jurisdiction. The civil action shall be filed by the City Treasurer within the period prescribed in Section 194 of the Republic Act No. 7160, as implemented under Article 284 of the Implementing Rules and Regulations (IRR). (o) Further Distraint or Levy. The remedies by distraint and levy may be repeated if necessary until the full amount due, including all expenses is collected. (p) Personal Property Exempt from Distraint of Levy. The following property shall be exempt from distraint and the levy, attachment or execution thereof for delinquency in the payment of any local tax, fee or charge, including the related surcharge and interest: ATaDHC 1. Tools and the implements necessarily used by the delinquent taxpayer in the trade or employment; 2. One (1) horse, cow, carabao, or other beast of burden, such as the delinquent taxpayer may select, and necessarily used by him in his occupation; 3. His necessary clothing, and that of all his family; 4. Household furniture and utensils necessary for housekeeping and used for that purpose by the delinquent taxpayer, such as he may select, of a value not exceeding Ten Thousand Pesos (PhP10,000.00); 5. Provisions, including crops, actually provided for individual or family use sufficient for four (4) months ; 6. The professional libraries of doctors, engineers, lawyers and judges; 7. One fishing boat and net, not exceeding the total value of Ten Thousand Pesos (PhP10,000.00), by the lawful use of which a fisherman earns his livelihood; and 8. Any material or article forming part of a house or improvement of any real property. CHAPTER 5 Taxpayers' Remedies SECTION 5.01. Periods of Assessment and Collection. (a) Local taxes, fees, or charges shall be assessed within five (5) years from the date they became due. No action for the collection of such taxes, fees, or charges, whether administrative or judicial, shall be instituted after the expiration of such period: Provided, that taxes, fees, or charges which have accrued before the effectivity of the Local Government Code of 1991 may be assessed within a period of five (5) years from the date they became due. (b) In case of fraud or intent to evade the payment of taxes, fees, or charges, the same may be assessed within ten (10) years from discovery of the fraud or intent to evade payment. (c) Local taxes, fees, or charges may be collected within five (5) years from the date of assessment by administrative or judicial action. No such action shall be instituted after the expiration of said period: Provided, however, that taxes, fees and charges assessed before the effectivity of the LGC of 1991 may be assessed within a period of three (3) years from the date of assessment. (d) The running of the periods of prescription provided in the preceding paragraphs shall be suspended for the time during which: 1. The treasurer is legally prevented from making the assessment of collection; acEHCD 2. The taxpayer requests for a reinvestigation and executes a waiver in writing before expiration of the period within which to assess or collect; and 3. The taxpayer is out of the country or otherwise cannot be located. SECTION 5.02. Protest of Assessment. When the City Treasurer or his duly authorized representative finds that correct taxes, fees, or charges have not been paid, he shall issue a notice of assessment stating the nature of the tax, fee or charge, the amount of deficiency, the surcharges, interests and penalties. Within sixty (60) days from the receipt of the notice of assessment, the taxpayer may file a written protest with the City Treasurer contesting the assessment; otherwise, the assessment shall become final and executory. The City Treasurer shall decide the protest within sixty (60) days from the time of its filing. In cases where the protest is denied, the taxpayer shall have thirty (30) days from the receipt of denial or form the lapse of the sixty-day period prescribed herein within which to appeal with the court of competent jurisdiction otherwise the assessment becomes conclusive and unappealable. SECTION 5.03. Claim for Refund of Tax Credit. No case or proceeding shall be maintained in any court for the recovery of any tax, fee, or charge erroneously or illegally collected until a written claim for refund or credit has been filed with the City Treasurer. No case or proceeding shall be entertained in any court after the expiration of two (2) years from the date of payment of such tax, fee or charge, or from the date the taxpayer is entitled to a refund or credit. SECTION 5.04. Legality of this Code. Any question on the constitutionality or legality of this Ordinance may be raised on appeal within thirty (30) days from the effectivity thereof to the Secretary of Justice who shall render a decision within sixty (60) days from the date of receipt of the appeal: Provided, however, that such appeal shall not have the effect of suspending effectivity of this Ordinance and the accrual and payment of the tax, fee or charge levied herein: Provided finally, that within thirty (30) days after the receipt of the decision or the lapse of the sixty (60) days period without the Secretary of Justice acting upon the appeal, the aggrieved party may file the appropriate proceedings with a court of competent jurisdiction. CHAPTER 6 Miscellaneous Provisions SECTION 6.01. Power to Levy Other Taxes, Fees or Charges. The city may exercise the power to levy taxes, fees or charges on any base or subject not otherwise specifically enumerated herein or taxed under the provisions of the National Internal Revenue Code, as amended, or other applicable laws: Provided, that the taxes, fees or charges shall not be unjust, excessive, oppressive, confiscatory or contradictory to declared national policy. Provided, further, that the ordinance levying such taxes, fees or charges shall not be enacted without any prior public hearing conducted for the purpose. SECTION 6.02. Publication of the Revenue Code. Within ten (10) days after its approval, a certified copy of this Ordinance shall be published in full for three (3) consecutive days in a newspaper of local circulation. SECTION 6.03. Public Dissemination of this Code. Copies of this Revenue Code shall be furnished to the City Treasurer for public dissemination. DHITSc SECTION 6.04. Authority to Adjust Rates. The Sangguniang Panlungsod shall have the sole authority to adjust tax rates as prescribed herein not oftener than once every five (5) years, but in no case shall such adjustment exceed ten percent (10%) of the rates fixed under this Code. Provided, however, that in cases where there are no newspapers of local circulation, the same may be posted in at least two (2) conspicuous and publicly accessible places. SECTION 6.05. Withdrawal of Tax Exemption Privileges. Unless otherwise provided in this Revenue Code, tax exemptions or incentives granted to, or presently enjoyed by all persons, whether natural or juridical, including government-owned or controlled corporations, except local water districts, cooperatives duly registered under RA 6938, non-stock and non-profit hospitals and educational institutions, business enterprises certified by the Board of Investment (BOI) as pioneer or non-pioneer for a period of six (6) and four (4) years , respectively, from the date of registration, business entity, association, or cooperatives registered under RA 6810, and printer and/or publisher of books or other reading materials prescribed by DECS as school texts or references, insofar as receipts from the printing and/or publishing thereof are concerned, are hereby withdrawn. SECTION 6.06. Authority by the City Mayor. The City Mayor or his duly authorized representative shall have the authority to enter into a contract in relation to Title V of this code. TITLE IX General Penal Provisions CHAPTER 1 Penalties for Violation of Tax Ordinance Any person or persons who violates any of the provisions of this Ordinance or the rules or regulations promulgated by authority of this Ordinance shall, upon conviction, be punished by a fine of not less than One Thousand Pesos (PhP1,000.00) nor more than Five Thousand Pesos (PhP5,000.00), or imprisonment of not less than one (1) month nor more than six (6) months , or both, at the discretion of the court. If the violation is committed by any juridical entity, the President, General Manager, or the individual entrusted with the administration thereof at the time of the commission of the violation shall be held responsible or liable therefore. Punishment by a fine or imprisonment as herein provided for, shall not relieve the offender from the payment of the tax, fee or charge imposed under this Ordinance. TITLE X Final Provisions CHAPTER 1 Separability Clause If for any reason, any section or provision of this Ordinance shall be held to be unconstitutional or invalid by competent authority, such judgment or action shall not affect or impair the other sections or provisions hereof. SEHaTC CHAPTER 2 Applicability Clause All other matters relating to the impositions in this Ordinance shall be governed by pertinent provisions of existing laws and other ordinances. It is understood that the provision of this Lucena City Revenue Code shall not prejudice the provision of the Investment Code of Lucena City enacted on September, 2001. CHAPTER 3 Repealing Clause All ordinances, rules and regulations, or part thereof, in conflict with, or inconsistent with any provisions of this Ordinance are hereby repealed or modified accordingly. CHAPTER 4 Special Transitory Provisions Pending enactment of a Separate Market Code, existing provisions on markets and slaughterhouse fees of this Code are retained and deemed to be in full force and effect. The tax on special levy and socialized housing shall be collected upon enactment by Sangguniang Panlungsod of an enabling ordinance. CHAPTER 5 Effectivity This Ordinance shall take effect immediately upon compliance of the required posting and complete publication for three (3) consecutive weeks in any local newspaper of general circulation in Lucena City. ENACTED on this 10th day of March, 2008 in the City of Lucena. DEcTCa n Note from the Publisher: Copied verbatim from the official copy. n Note from the Publisher: Copied verbatim from the official copy. The word "sate" should read as "sale". n Note from the Publisher: Copied verbatim from the official copy. n Note from the Publisher: Copied verbatim from the official copy. n Note from the Publisher: Copied verbatim from the official copy. n Note from the Publisher: Copied verbatim from the official copy. n Note from the Publisher: Copied verbatim from the official copy. n Note from the Publisher: Copied verbatim from the official copy. Irregular numerical sequence. n Note from the Publisher: Copied verbatim from the official copy. n Note from the Publisher: Copied verbatim from the official copy. Letter "g" should read as "i". n Note from the Publisher: Copied verbatim from the official copy.