Revised Revenue Code of The Municipality of Lupon, Province of Davao Oriental

August 6, 2018 Excerpt from the Minutes of the 94th Regular Session of the 18th Sangguniang Bayan of Lupon, Davao Oriental held at the S.B. Session Hall on August 6, 2018 at 9:02 o'clock in the morning. LUPON MUNICIPAL ORDINANCE NO. 005-18 Sponsored by the Committee on Ways and Means thru its Chairperson Hon. Santos Q. Alonzo, Jr. Moved by Hon. Santos Q. Alonzo, Jr. jointly seconded by Hon. Edna B. Bote, Hon. Harold A. Montes and Hon. Juan A. Maralit, Jr. AN ORDINANCE AMENDING, REVISING, AND CODIFYING THE MUNICIPAL ORDINANCE NO. 2011-06, OTHERWISE KNOWN AS THE LOCAL REVENUE CODE OF LUPON, DAVAO ORIENTAL BE IT ENACTED by the Sangguniang Bayan, in session assembled, that: HTcADC CHAPTER I General Provisions ARTICLE 1 Title This ordinance shall be known as the REVISED REVENUE CODE OF THE MUNICIPALITY OF LUPON, PROVINCE OF DAVAO ORIENTAL. ARTICLE 2 Scope Subject to the provisions of the Local Government Code of 1991 and other related laws, as amended, this Code shall govern the levy, assessment and collection of taxes, fees and charges, and other incidental impositions within the territorial jurisdiction of this municipality. ARTICLE 3 Limitations Unless otherwise provided under the Local Government Code of 1991, the exercise of the taxing powers of this municipality shall not extend to the levy of the following: a. Income tax, except when levied on banks and other financial institutions; b. Documentary stamp tax; c. Taxes on estates, inheritance, gifts, legacies and other acquisitions mortis causa, except otherwise provided under the Local Government Code of 1991; d. Customs duties, registration fees of vessels and wharfage on wharves, tonnage dues, and all other kinds of customs fees, charges and dues except wharfage on wharves constructed and maintained by the herein municipal government; e. Taxes, fees and charges and other impositions upon goods carried into or out of, or passing through the territorial jurisdictions of the Municipality of Lupon, Davao Oriental, in the guise of charges for wharfage, tolls for bridges or otherwise, or other taxes, fees and charges in any form whatsoever upon such goods or merchandise; aScITE f. Taxes, fees or charges on agricultural and aquatic products when sold by marginal farmers or fishermen; g. Taxes on business enterprise certified to by the Board of Investments as pioneer or non-pioneer for a period of six (6) and four (4) years, respectively from the date of registration; h. Excise taxes on articles enumerated under the National Internal Revenue Code, as amended, and taxes, fees or charges on petroleum products; i. Percentage or value-added tax (VAT) on sales, barters or exchanges or similar transaction on goods or services except as otherwise provided under the Local Government Code of 1991; j. Taxes on the gross receipts of transportation contractors and persons engaged in the transportation of passengers or freight by hire and common carriers by air, land or water, except as provided under the Local Government Code of 1991; k. Taxes on premiums paid by way of reinsurance or retrocession; l. Taxes, fees or charges for the registration of motor vehicles and for the issuance of all kinds of licenses or permits for the driving thereof, except tricycles; m. Taxes, fees, or other charges on Philippine products actually exported, except as otherwise provided under the Local Government Code of 1991; n. Taxes, fees, or charges on countryside and Barangay Business Enterprises and Cooperatives duly registered under R.A. No. 6810 and Republic Act Numbered Sixty-nine hundred thirty-eight (R.A. 6938) otherwise known as the "Cooperatives Code of the Philippines" respectively; and o. Taxes, fees or charges of any kind on the National Government, its agencies and instrumentalities, and other local government units. aDSIHc ARTICLE 4 Rules of Construction and Interpretation SECTION 1. 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 PD 231, enacting a Local Tax Code for Provinces, Cities, Municipalities and Barrios, as amended, unless otherwise provided under RA 7160, otherwise known as the Local Government Code of 1991. SECTION 2. 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 or when applied, they would lead to absurd or highly improbable results. a. General Rule All words and phrases shall be construed and understood according to the common and approved usage of the language, but technical words and phrases and such other words in this Code which have acquired a peculiar or appropriate meaning shall be construed and understood according to such technical, peculiar or appropriate meaning. b. Gender and Number Every word in this Code importing the masculine gender shall extend to both male and female. Every word importing the plural number shall apply to several persons or things and every word importing the singular number shall extend and apply to one person or thing. c. Computation of Time The time within which an act is to be done as provided in this Code or in any regulation issued pursuant to the provisions hereof, when expressed in days, shall be computed by excluding the first day and including the last day, except when the last day falls on a Sunday or holiday in which case, the same shall be excluded from the computation, and the next business day shall be considered the last day. d. References All references to Chapters, Articles, Sections are to the Chapters, Articles, Sections in this Code, unless otherwise specified. e. 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. f. Conflicting Provisions of Sections If the provisions of different sections in the same chapter conflict with each other, the provision of the section which is last in point of sequence shall prevail. ARTICLE 5 Definition of Terms When used in this Code: a. BOARDING HOUSE includes any house where boarders are accepted for compensation by the week or by the month, and where meals are served to boarders only. b. BUSINESS means trade or commercial activity regularly engaged in as a means of livelihood or with a view to profit. c. CAPITAL signifies the actual estate, whether in money or property owned by an individual or corporation, it is a fund with which it transacts its business and which would be liable to each creditor, and which in case of insolvency, passes to a receiver. ETHIDa d. CHARGES refers to pecuniary liability, as rents or fees against persons or property. e. COOPERATIVE is a duly registered association of persons, with a common bond of interest, who have voluntarily joined together to achieve a lawful, common, social, or economic end, making equitable contributions to the capital required and accepting a fair share of the risks and benefits of the undertaking in accordance with universally accepted cooperative principles. f. 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. g. COUNTRYSIDE AND BARANGAY BUSINESS ENTERPRISE refers to any business entity, association, or cooperative registered under the laws of the provisions of RA 6810, otherwise known as Magna Carta for Countryside and Barangay Enterprises (Kalakalan 20). h. FEE means a charge fixed by law or ordinance for the regulation or inspection of a business or activity. i. FRANCHISE is a right or privilege, affected with public interest which is conferred upon the private persons or corporation, under such terms and conditions as the government and its political subdivisions may impose in the interest of public welfare, security, and safety. j. GROSS SALES OR RECEIPTS include the total amount of money or its equivalent representing the contract price, compensation of service fee including the amount of charged or materials supplied may the services and deposits or advance payments actually or constructively received during the taxable quarter for the service performed or to be performed for another person excluding discounts if determinable as the time of sales, sales return, excess tax, and value-added tax (VAT). k. LICENSE OR PERMIT is a right or permission granted in accordance with law by a competent authority to engage in some business or occupation or to engage in some transaction. l. MUNICIPAL/MUNICIPALITY refers to the Municipality of Lupon, Davao Oriental, unless specified otherwise. m. OPERATOR includes the owner, manager, administrator, or any other person who operates or is responsible for the operation of a business establishment or undertaking. n. PERSONS means every natural or juridical being, susceptible of rights and obligations or of being the subject of legal relations. cSEDTC o. PRIVILEGE means a right or immunity granted as a peculiar benefit, advantage or favor. p. RENTAL means the value of the consideration, whether in money or otherwise given for the enjoyment or use of a thing. q. 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 person for which the law or any other provision creating or recognizing them fixes their residence in a particular province, city, or municipality. In the absence of such law, juridical persons are residents of the province, city, or municipality where they have their legal residence or principal place of business or where they conduct their principal business or occupation. r. REVENUE includes taxes, fees and charges that a state or its political subdivision collects and receives into the treasury for public purposes. s. SERVICES means the duties, works or functions performed or discharged by a government officer, or by a private person contracted by the government, as the case may be. t. STALL refers to any allotted space or booth in the public market where merchandise of any kind is sold or offered for sale. u. 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 government needs. CHAPTER II Community Tax ARTICLE 6 Community Tax SECTION 1. Imposition of Community Tax. There shall be imposed a Community Tax, as authorized under Section 156, Article 6, of the Local Government Code of 1991, on persons, natural or juridical, residing in the municipality. SECTION 2. Individuals Liable to Community Tax. Every inhabitant of the Philippines, eighteen (18) years of age or over who has been regularly employed on a wages or salary basis for at least thirty (30) consecutive working days during any calendar year, or who is engaged in business or occupation, or who owns real property with an aggregate assessed value of One Thousand (P1,000.00) pesos or more, or who is required by law to file an income tax return shall pay an annual community tax of Five (P5.00) pesos and an annual additional tax of One (P1.00) peso for every One thousand (P1,000.00) pesos on income regardless of whether from business, exercise of profession or from property which in no case shall exceed Five thousand (P5,000.00) pesos. In the case of husband and wife, the additional tax herein imposed shall be based upon the total property owned by them and the total gross receipts or earnings derived by them. SECTION 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 shall pay an annual community tax of Five Hundred (P500.00) pesos and an annual additional tax which, in no case, shall exceed Ten thousand (P10,000.00) pesos in accordance with the following schedule: SDAaTC a. For every Five thousand (P5,000.00) pesos worth of real property in the Philippines owned by it during the preceding year based on the valuation used for the payment of the real property tax under existing laws, found in the assessment rolls in the municipality where the real property is situated Two (P2.00) pesos; and b. For every Five thousand (P5,000.00) pesos gross receipts or earnings derived by it from its business in the Philippines during the preceding year Two (P2.00) pesos. The dividends received by a corporation from another corporation however shall, for the purpose of additional tax, be considered as part of the gross receipts or earnings of said corporation. SECTION 4. Exemptions. The following are exempt from the community tax: a. Diplomatic and consular representatives; and b. Transient visitors when their stay in the Philippines does not exceed three (3) months. SECTION 5. Place of Payment. The community tax shall be paid at the Office of the Municipal Treasurer, this municipality, or to the deputized Barangay Treasurer of the Barangay of the resident/s or the Barangay where the principal office of the juridical entity is located. SECTION 6. Time for Payment; Penalties for Delinquency. a. The community tax shall accrue on the first day of January of each year which shall be paid not later than the last day of February of each year. If a person reaches the age of eighteen (18) years or otherwise losses her 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 lose the benefit of exemption on or before the last day of March, he shall have twenty (20) days to pay the community tax without becoming delinquent. Persons who come to reside in the Philippines or reach the age of eighteen (18) years on or after the first day of July of any year, or who cease to belong to an exempt class on or after the same date, shall not be subject to the community tax for that year. b. Corporation established and organized on or before the last day of June shall be liable for the community tax for that year. But corporations established and organized on or before the last day of March shall have twenty (20) days within which to pay the community tax without becoming delinquent. Corporations established and organized on or after the first day of July shall not be subject to the community tax for that year. If the tax is not paid within the time prescribed above, there shall be added to the unpaid amount an interest of twenty four (24%) percent per annum from the due date until it is paid. SECTION 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 (1.00) peso. SECTION 8. Presentation of Community Tax Certificate on Certain Occasions. a. When an individual subject to the community tax acknowledges any document before a Notary Public, takes the Oath of Office upon election or appointment to any position in the government services; receives any license, certificate, or permit from any public authority; pays any tax or fee; receives any money from any public fund; transacts other official business; or receives any salary or wage from any person or corporation, it shall be the duty of any person, officer, or corporation with whom such transaction is made or business done or from whom any salary or wage is received to require such individual to exhibit the community tax certificate. acEHCD The presentation of community tax certificate shall not be required in connection with the registration of a voter. b. When, through its authorized officers, any corporation subject to the community tax receives any licenses, certificate, or permit from any public authority, pays any tax or fee, receives money from public funds, or transacts other official business, it shall be the duty of the public official with whom such transaction is made or business done, to require such corporation to exhibit the community tax certificate. c. The community tax certificate required in the two (2) preceding paragraphs shall be one issued for the current year, except for the period from January until the fifteenth (15th) of April of each year, in which case, the certificate issued for the preceding year shall suffice. SECTION 9. Distribution of Proceeds. a. The Municipal Treasurer shall deputize the Barangay Treasurer to collect the community tax in their respective jurisdiction: Provided, however, that the said Barangay Treasurer shall be bonded in accordance with existing laws. b. The proceeds of the community tax actually and directly collected by the Municipal Treasurer shall accrue entirely to the general fund of the municipality. However, proceeds of the community tax collect through the Barangay Treasurer shall be apportioned as follows: 1. Fifty (50%) percent shall accrue to the general fund of the municipality; and 2. Fifty (50%) percent shall accrue to the Barangay where the tax is collected. CHAPTER III Taxes on Business ARTICLE 7 Graduated Business Tax SECTION 1. Definition of Terms. When used in this Article: a. ADVERTISING AGENCY includes all persons who are engaged in the business of advertising for others by means of billboards, posters, whether pictorials or reading matters, placards, notices, signs, directories, pamphlets, leaflets, handbills, electric or neon lights, airplanes, balloons or other media. b. AGRICULTURAL PRODUCTS include the yield of the soil, such as corn, rice, wheat, rye, coconuts, sugarcane, tobacco, root crops, vegetables, fruits, flowers, and their by-products, ordinary salt, all kinds of poultry, livestock and animal products, whether in their original form or not. The phrase "whether in their original form" refers to the transformation of said products by the farmer, fishermen, 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. SDHTEC 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 styropor 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. 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 on performances. 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 thereunder. f. BREWER includes all persons who manufacture fermented liquor of any description for sale or delivery to others but does not include manufacturer of tuba, basi, tapuy or similar domestic fermented liquor, whose production does not exceed two hundred gauge liters. g. BUSINESS AGENT includes all persons who act as agent of others in the transaction of business with any public officers, as well as those who conduct collecting or advertising for another. 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, before or after the dancing, and where professional hostesses or dancers are employed. i. CAPITAL INVESTMENT is the capital which a person employs in any undertaking, or which he contributes to the capital of a partnership, corporation, or any other juridical entity or association in a particular taxing jurisdiction. j. CARINDERIA refers to any public eating place where cooked 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 is bet on the result of such cockfights. l. CONTRACTOR includes persons, natural or juridical, not subject to professional tax under Section 139 of the Local Government Code, whose activity consist essentially of the sale of all kinds of services for a fee, regardless of whether or not the performance of the service calls for the exercise or use of the physical or mental faculties of such contractor or his employees. AScHCD The term "contractor" shall include general engineering, general building and specialty contractors as defined under applicable laws; filling, demolition and salvage works contractors; proprietors or operators of mine drilling apparatus; proprietors or operators of dockyards; persons engaged in the installation of water system, and gas or electric light, heat, or power; proprietors or operators of smelting plants; engraving, plating and plastic lamination establishment; 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 recutting of lumber, and sawmills under contract to saw or cut logs belonging to others; proprietors or operators for dry cleaning or dyeing establishments, steam laundries, and laundries using washing machines; proprietors or owners of shops for the repair of any kind of mechanical and electrical devices, instruments, apparatus, or furniture and shoe repairing by machine or any mechanical contrivance; proprietors or operators of establishments or lots for parking purposes; proprietors or operators of tailor shops, dress shops, millineres and hatters, beauty parlors, barbershops, massage parlors, sauna, Turkish and Swedish baths, slenderizing and body building saloons and other similar establishments; photographic studios; funeral parlors; proprietors or operators of hotels, motels, and lodging houses, proprietors or operators of arrastre and stevedoring, warehousing, or forwarding establishments; master plumbers, smiths, and house or sign painters; printers, bookbinders, lithographers; publishers except those engaged in the publication or printing of any newspaper, magazine, review or bulletin which appears at regular intervals with fixed prices for subscription and sale and which is not devoted principally to the publication of advertisements, business agents, private detective or watchman agencies, commercial and immigration brokers, and cinematographic film owners, lessors and distributors. 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 such entry, are consumed herein to become incorporated into the general mass of property in the Philippines. In the case of tax free articles brought or imported into the Philippines by persons, entities, or exchange in the Philippines to non-exempt private persons or entities the purchasers or recipients shall be considered importers thereof. o. MANUFACTURER includes every person who, by physical or chemical process, alters the exterior texture or form or inner substance of any raw material or manufactured or partially manufactured product in such manner as to prepare it for special use or uses to which it could not have been put in its original conditions, or who by any such process alters the quality of such raw materials or manufactured or partially manufactured products so as to reduce it to marketable shape or prepare it for any of the use of industry, or who by any such process combines any such raw materials or manufactured or partially manufactured products with other materials or product of the same or of different kinds and in such manner that the finished products of such process manufacture can be put to special use or uses to which such raw materials or materials or manufactured or partially manufactured products in their original condition could not have been put, and who in addition alters such raw material or manufactured to partially manufactured products, or combines the same to produce such finished products for the purpose of their sale or distribution to others and not for his own use or consumption. AcICHD p. MARGINAL FARMER OR FISHERMAN refers to an individual engaged in subsistence farming or fishing which shall be limited to the sale, barter or exchange of agricultural or marine products produced by himself and his immediate family. q. MOTOR VEHICLE means any vehicle propelled by any power other than muscular power using the public roads, but including road rulers, trolley cars, street sweepers, sprinklers, lawn mowers, bulldozers, graders, fork-lifts, amphibian trucks, and cranes if not used on public roads, vehicles which run only on rails or trucks, and tractors and trailers and tractor engines of all kinds used exclusively for agricultural purposes. r. OTHER PLACES OF AMUSEMENT include all other places of amusement not specifically enumerated or otherwise provided for in this ordinance, including but not limited to night clubs or day clubs, night and day clubs, cocktail lounges, super or family clubs, disco house, minus-one or sing-a-long houses, bars or beer houses/gardens, fast food centers showing sports competitions or replay shows by direct hookup via satellite or those showing video cassette film/movies, beach resorts, and other places of amusement where one seeks admission to entertain himself whether by seeing or viewing or by direct participation. s. 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 the peddler is wholesale peddler or a retail peddler of a particular commodity shall be determined from the definition of wholesale dealer or retail dealer as provided in this Code. t. 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. u. RECTIFIER comprises every person who rectifies, purifies, or refines distilled spirits or wines by any process other than by original and continuous distillation from mask, worth, wash, 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. v. RESTAURANT refers to any place which provides food to the public and accepts orders from them at a price. This term includes caterers. w. RETAIL means a sale where the purchaser buys the commodity for his own consumption, irrespective of the quantity of the commodity sold. x. VESSEL includes every type of boat, craft or other artificial contrivance used, or capable of being used, as a means of transportation on water. y. WHARFAGE means a fee assessed against the cargo of a vessel engaged in apparent of domestic trade based on quantity, weight, or measure received and/or discharged by vessel. TAIaHE z. WHOLESALE means a sale where the purchaser buys or imports the commodities for resale to persons other than the end-user regardless of the quantity of the transaction. SECTION 2. Imposition of Tax. There is hereby imposed on the following businesses in the Municipality an annual graduated tax, collectible quarterly, except on those for which fixed taxes are already provided, as follows: a. On manufacturers, assemblers, repackers, processors, brewers, distillers, rectifiers, and compounders of liquors, distilled spirits, and wines or manufacturers of any article of commerce of whatever kind or nature, in accordance with the following schedule: WITH GROSS SALES OR RECEIPTS FOR THE PRECEDING CALENDAR YEAR IN THE AMOUNT OF: Amount of Tax Per Annum Less than 10,000.00 P219.62 10,000.00 or more but less than 15,000.00 292.82 15,000.00 or more but less than 20,000.00 401.96 20,000.00 or more but less than 30,000.00 585.64 30,000.00 or more but less than 40,000.00 878.46 40,000.00 or more but less than 50,000.00 1,098.08 50,000.00 or more but less than 75,000.00 1,756.92 75,000.00 or more but less than 100,000.00 2,196.15 100,000.00 or more but less than 150,000.00 2,928.20 150,000.00 or more but less than 200,000.00 3,660.25 200,000.00 or more but less than 300,000.00 5,124.35 300,000.00 or more but less than 500,000.00 7,320.50 500,000.00 or more but less than 750,000.00 10,648.00 750,000.00 or more but less than 1,000,000.00 13,310.00 1,000,000.00 or more but less than 2,000,000.00 18,301.25 2,000,000.00 or more but less than 3,000,000.00 21,961.50 3,000,000.00 or more but less than 4,000,000.00 26,353.80 4,000,000.00 or more but less than 5,000,000.00 30,746.10 5,000,000.00 or more but less than 6,500,000.00 32,443.13 6,500,000.00 or more At rate not exceeding forty-nine point nine hundred twelve percent (49.912%) of one (1%) The preceding rates shall apply only to the amount of domestic sales of manufacturers, assemblers, repackers, processors, brewers, distillers, rectifiers, and compounders of liquors, distilled spirits, and wines or manufacturers of any article of commerce of whatever kind or nature other than those enumerated under paragraph (c) of this Section. ICHDca b. On wholesalers, distributors, or dealers in any article of commerce of whatever kind or nature in accordance with the following schedule: WITH GROSS SALES OR RECEIPTS FOR THE PRECEDING CALENDAR YEAR IN THE AMOUNT OF: Amount of Tax Per Annum Less than 1,000.00 23.96 1,000.00 or more but less than 2,000.00 43.92 2,000.00 or more but less than 3,000.00 66.55 3,000.00 or more but less than 4,000.00 95.83 4,000.00 or more but less than 5,000.00 133.10 5,000.00 or more but less than 6,000.00 161.05 6,000.00 or more but less than 7,000.00 190.33 7,000.00 or more but less than 8,000.00 219.62 8,000.00 or more but less than 10,000.00 248.90 10,000.00 or more but less than 15,000.00 292.82 15,000.00 or more but less than 20,000.00 366.03 20,000.00 or more but less than 30,000.00 439.23 30,000.00 or more but less than 40,000.00 585.64 40,000.00 or more but less than 50,000.00 878.46 50,000.00 or more but less than 75,000.00 1,317.69 75,000.00 or more but less than 100,000.00 1,756.92 100,000.00 or more but less than 150,000.00 2,488.97 150,000.00 or more but less than 200,000.00 3,290.23 200,000.00 or more but less than 300,000.00 4,392.30 300,000.00 or more but less than 500,000.00 5,856.40 500,000.00 or more but less than 750,000.00 8,784.60 750,000.00 or more but less than 1,000,000.00 11,712.80 1,000,000.00 or more but less than 2,000,000.00 13,310.00 2,000,000.00 or more At rate not exceeding sixty-six point fifty percent (66.50%) of one percent (1%) The business enumerated in paragraph (a) above shall no longer be subject to the tax on wholesalers, distributors, or dealers herein provided for. c. On exporters, and on manufacturers, millers, producers, wholesalers, distributors, dealers, or retailers of essential commodities enumerated hereunder at a rate not exceeding fifty (50%) percent or one-half (1/2) of the rates prescribed under subsections (a),(b) and (d) of this Section: 1. Rice and corn; 2. Wheat, flour, meat, milk, dairy products, locally manufactured canned goods and other preserved foodstuffs, sugar, salt and other agricultural products such as corn, palay, sorghum, mongo, coffee, cacao bananas, ramie, rubber, peanuts, tangantangan, soybeans, copra, mangoes, pineapple, oranges, and other fruits, cassava, cotton, kapok, hemp, maguey, ramie, and other fibers, spices and vegetables; marine, fishponds, and fresh water products such as bangus, eel, lapulapu, prawns, prawn fry, bangus fry, shrimps, crabs and other crustaceans, seashells and seaweeds in large quantities whether in their original form or not; TCAScE 3. Cooking oil and cooking gas; 4. Laundry soap, detergent, 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. d. On Retailer: With gross sales or receipts for the preceding calendar year of: Rate of Taxes Per Annum P400,000.00 or less 2.60% More than P400,000 P10,400.00 plus 1% in excess of P400,000.00 Provided, however, that Barangays shall have the exclusive power to levy taxes, as provided under Section 152 of the Local Government Code of 1991, on gross sales or receipts of the preceding calendar year in the amount of Thirty Thousand (P30,000.00) pesos or less. e. On contractors and other independent contractors, in accordance with the following schedule: WITH GROSS SALES OR RECEIPTS FOR THE PRECEDING CALENDAR YEAR IN THE AMOUNT OF: Amount of Tax Per Annum Less than 5,000.00 P36.60 5,000.00 or more but less than 10,000.00 81.99 10,000.00 or more but less than 15,000.00 139.09 15,000.00 or more but less than 20,000.00 219.62 20,000.00 or more but less than 30,000.00 366.03 30,000.00 or more but less than 40,000.00 512.44 40,000.00 or more but less than 50,000.00 732.05 50,000.00 or more but less than 75,000.00 1,171.28 75,000.00 or more but less than 100,000.00 1,756.92 100,000.00 or more but less than 150,000.00 2,635.38 150,000.00 or more but less than 200,000.00 3,513.84 200,000.00 or more but less than 250,000.00 4,831.53 250,000.00 or more but less than 300,000.00 6,149.22 300,000.00 or more but less than 400,000.00 8,198.96 400,000.00 or more but less than 500,000.00 10,980.75 500,000.00 or more but less than 750,000.00 12,311.75 750,000.00 or more but less than 1,000,000.00 13,642.75 1,000,000.00 or more but less than 2,000,000.00 15,306.50 2,000,000.00 or more At rate not exceeding sixty-six point fifty percent (66.50%) of one (1%) Should a contractor undertake to furnish the materials and labor in the construction work, the cost of such materials and labor shall be deducted from his gross receipts for the purpose of determining the tax due from him under the preceding paragraph. cTDaEH f. On banks and other financial institutions, at a rate of fifty (50%) percent of one (1%) percent on the gross receipts of the preceding calendar year derived from interest, commissions and discounts from lending activities, income from financial leasing, dividends, rentals on property and profit from exchange or sales of property, insurance premium. g. On any other businesses not otherwise subject to the preceding graduated business tax or succeeding fixed taxes, including but not limited to Day and Night Club, Day Club, Night Club, Cocktail Lounges, Bar, Cabaret, Dancing Hall, Disco Pub, Skating Rink, Bowling Alley, Theater and Cinema houses, Real Estate Lessors, Shopping Centers, Privately-Owned Public Markets, Lessors of Personal Properties, Cafes, Cafeterias, Ice Cream and other refreshment parlors, Restaurants, Soda Fountains, Carenderia, Food Caterers, Boarding houses, Lodging Houses, Hotels, Cottages, Motels, Subdivision Operators, Dealers in real estate and any other business, trade or occupation not otherwise subject to fixed tax, shall be subject to a tax at the rate of two (2%) percent of the gross sales or receipts of the preceding calendar year. SECTION 3. Newly Started Business. In the case of the newly started business falling under the preceding paragraphs of this Article, the tax shall be fixed by the quarter. The initial tax for the quarter in which the business starts to operate shall be three-eight (3/8) of one (1%) percent (or 0.00375) on the capital investment but in no case shall be less than the minimum provided in each class. However, in the succeeding quarter or quarters, in case the business opens before the last quarter of the year, the tax shall be based on the gross sales for the preceding quarter at one fourth (1/4) of the rate fixed therefore by the pertinent schedule as may be applicable. In the succeeding year, regardless of when the business started to operate, the tax shall be based on the gross sales for the preceding calendar year, or any fraction thereof, as provided by the same schedule. In case where a person operates any of the business mentioned in any one of the preceding paragraphs above together with any of the business for which fixed taxes are already provided for, the sales or receipts of the latter shall not be included in the sales or receipts of the former for the purpose of computing the taxes due under said paragraphs. ARTICLE 8 Fixed Business Tax SECTION 1. Imposition of Fees. There is hereby imposed a fixed business tax, not to exceed two (2%) percent of the gross receipts/sales, on the following businesses: a. On Peddlers There is hereby imposed an annual tax on peddlers engaged in the sale of any merchandise or article of commerce within the territorial jurisdiction of the Municipality at the rate fixed as follows: Amount of Tax Per Annum 1. Peddlers of any article or merchandise carried in trucks, jeeps, delivery panels, cars or any other motor vehicles P360.00 2. Peddlers of any article or merchandise carried in a motorized bicycle, tricycle or other similar motorized vehicles other than those specified in letter (a) above 240.00 3. Peddlers of any article or merchandise carried in cart, caretela or other vehicle drawn by animals 180.00 4. Peddlers of any article or merchandise carried on bicycle or pedicab 180.00 5. Peddlers of any other article or merchandise carried by person 120.00 6. Peddlers of textiles, jewelries, perfumes and other luxury articles 120.00 Evidence of Payment The Official receipt evidencing payment of the tax shall serve as license to peddle in the municipality. The same shall be carried in the person of the peddler and shall be produced whenever demanded by the Municipal Treasurer or any of his deputized collectors. cSaATC b. Cold Storage and Refrigeration Cases As to total average capacity Amount of Tax per Annum Over 50 cu. m. P1,800.00 Over 35 but not exceeding 50 cu. m. 1,200.00 Over 25 but not exceeding 35 cu. m. 900.00 Over 15 but not exceeding 25 cu. m. 600.00 Over 5 but not exceeding 15 cu. m. 300.00 Refrigerating cases with a total storage capacity of 4 but not exceeding 5 cu. m. 30.00 Refrigerating cases with a total storage capacity of less than 4 cu. m. 12.00 The term "Cold Storage Capacity" in this Section should be understood to comprise the capacities of the proper cold storage rooms, ice boxes, refrigerated cases, such as "Kelvinators," refrigerators and other similar cold devices, all taken together in an establishment. c. Tax on Amusement Devices: Amount of Tax per Annum 1. Each machine or apparatus for visual entertainment, Videoke, Betamax, DVD, VCD, VHS, family computer and other video players P300.00 2. Each apparatus for weighing persons, fortune telling machine and the like 120.00 3. Each vending machine, and other machines for amusement 300.00 4. Each betamax, VHS, family computer, VCD and other video tapes for rent 6.00 Provided, that the Municipal Treasurer shall require that a sticker or other markings be attached or made on the devise to indicate payment and compliance to this Ordinance and to pay the cost thereof. d. On Amusement Places wherein the customers thereof actively participate without making bets or wagers, including but not limited to the following, unless otherwise specified: Amount of Tax per Annum 1. Bath houses, swimming pools, beach resorts, and other similar places P1,440.00 2. Steam baths, saunas and other similar establishment, per cubicles 360.00 3. Billiards and Pool halls: For the first table 240.00 For the additional table 120.00 4. Circuses, carnivals, and the like P60.00 per day for the first ten days and 72.00 per day P7.00 per day thereafter 8.50 per day 5. Merry-go-around, roller coasters, ferries, swings, shooting galleries and other similar contrivances, P30.00/day/unit for the first ten days and 36.00/day/unit P5.00 per day thereafter per unit of contrivance 6.00/day/unit 6. Boxing Stadium 1,200.00 7. Boxing Contest per night 360.00 8. Race track for conducting horse races 4,800.00 9. Jai-alai 6,000.00 10. Cockpits: 15,000.00 PLUS: Per Ordinary cockfight 60.00 Per Derby cockfight 180.00 Per day, International Derby Cockfight 9,000.00 Per Cockfight, International derby 1,800.00 11. Golf Link 9,000.00 Mini Golf 3,600.00 12. Driving Range 1. Those with more than 30 slots 3,600.00 2. Those with 21 to 30 slots 3,000.00 3. Those with 16 to 20 slots 2,400.00 4. Those with 15 slots and less 1,800.00 e. Clubs, Voluntary Association or Organizations, except fraternal or benevolent Amount of Tax per Annum 1. Clubs furnishing lodging food and alcoholic or intoxicating drinks to their members P6,050.00 2. Clubs furnishing alcoholic or intoxicating drinks but no food or lodging to the members 4,840.00 3. Clubs furnishing food or lodging but not alcoholic or intoxicating drinks to their members 3,600.00 4. Clubs not furnishing foods or alcoholic or intoxicating drinks to their members 2,400.00 5. Clubs or voluntary organizations Those admitting even non-members 1,800.00 f. Magazines and/or Newspaper Stands: 1. First Class P220.00 per annum (Those situated in hotels and restaurants) g. Taxes on Billboards, Signboards and Advertisement: Amount of Tax per Annum 1. Billboards or signboards for advertisement or business, per square meter or fraction thereof Single face 36.00 Double 72.00 2. Billboards, signboard or advertisement for business and professions painted on any buildings and/or structure and otherwise separated or detached therefrom, per square meter or fraction thereof 24.00 3. Advertisement by means of placards, per square meter or fraction thereof 24.00 4. Advertisement for business or profession by means of slides in movies payable by owners of movie houses 360.00 In addition to the taxes provided under items (1) to (4),inclusive for the use of electric or neon lights in billboards, per square meter or fraction thereof Amount of Tax per Quarter or a fraction thereof 5. Mass display of signs: From 100 to 250 display signs 1,200.00 From 251 to 500 display signs 1,800.00 From 501 to 750 display signs 2,400.00 From 751 to 1,000 display sign 3,000.00 1,001 or more display signs 3,600.00 6. Advertisement by means of vehicles, balloons, kites, etc. Per day or fraction thereof 120.00 Per week or fraction thereof 240.00 Per month or fraction thereof 120.00 h. Tax on Pump Metric instruments of capacity per pump P240.00/Annum cHDAIS i. On Processing Plants, Assaying Services, Smelting and other related businesses: 1. Gold/Copper/Chromite Processing Plants shall be taxed as follows: Capacity Rate/Annum For less than 5 tons/day P22,000.00 Over 5 tons but not more than 10 tons per day 33,000.00 Over 10 tons but not more than 20 tons per day 44,000.00 Over 20 tons but not more than 30 tons per day 55,000.00 Over 30 tons but not more than 40 tons per day 66,000.00 Over 40 tons but not more than 50 tons per day 77,000.00 Over 50 tons but not more than 60 tons per day 88,000.00 Over 60 tons but not more than 70 tons per day 99,000.00 Over 70 tons but not more than 80 tons per day 110,000.00 Over 80 tons but not more than 90 tons per day 121,000.00 Over 90 tons but not more than 100 tons per day 132,000.00 For every ten (10) tons in excess of 100 tons per day 11,000.00 2. a) Concrete leach ponds, lime tanks, tailing pond and settling tanks P3.00/sq. ft. b) Impounding ponds whether concrete or not 3.00/sq. ft. 3. Assaying services whether using the atomic Absorption Septometer (AAA) or the Fire Assay type 550.00/unit 4. Smelting or Refining of Gold, copper, Chromite and/or other minerals 5,500.00/assembly Any establishment engaged in refining gold, copper & chromite (the process which employs nitric acid as the main chemical agent) with attendant appurtenance duly approved by the Environmental Management Bureau of the DENR. The term assembly includes the melting cabinet, the Air Pollution Control Devices and the torch. Provided that processing plant capacity shall be based on the data/specification approved by the Municipal Engineer. SECTION 2. Time of Payment. The Tax imposed under this Article shall be paid to the Municipal Treasurer of the Municipality before the conduct of business or before the advertisement, sign, signboard or billboard is displayed. SECTION 3. Administrative Provisions. Any person desiring to display signs, signboards or advertisements shall file a written application on the required form and submit the necessary plans and description of the advertisement, sign, signboard or billboard to the building official duly appointed by the Secretary of the Department of Public Works and Highways within the Municipality. The permit issued by the building official shall be presented to the Municipal Treasurer who shall collect the tax before the advertisement, sign, signboard is displayed. ISHCcT ARTICLE 9 Other Taxes on Business Tax on Mobile Traders SECTION 1. Definition. When used in this Article A Mobile Trader is a person, who either for himself or commission, travels from place to place and sells his goods or sells and offers to deliver the same, using a vehicle. Subsumed in this definition are rolling stores, portable stores, and similar arrangements. SECTION 2. Imposition of Tax. There is hereby imposed an annual tax at the rate of one percent (1%) on the gross receipts of Mobile Traders. SECTION 3. Time of Payment. The tax shall be paid upon the issuance of the Mayor's Permit to do business in the Municipality. SECTION 4. Administrative Provisions. (a) The Municipal Treasurer shall determine the taxable gross receipts by applying the Presumptive Income Level Technique provided in this Code, and thereafter assess and collect the tax due. Tax on Operators of Public Utility Vehicles SECTION 5. Imposition of Tax. There is hereby imposed a tax on operators of public utility vehicles maintaining booking office, terminal, or waiting station for the purpose of carrying passengers from this municipality under a certificate of public convenience and necessity or similar franchises: DHITCc Kind of Public Utility Amount of Fee per Annum Airconditioned buses P2,000.00 per unit Non-airconditioned buses 1,500.00 per unit Jeepneys/AUVs 1,000.00 per unit Taxis 1,000.00 per unit SECTION 6. Time of Payment. The tax shall be paid within the first twenty (20) days of January of each year. CHAPTER IV Permit and Regulatory Fees ARTICLE 10 Mayor's Permit Fee on Business SECTION 1. Definition. "Permit or License" is a right or permission granted in accordance with law by a competent authority to engage in some business or occupation or to engage in some transaction. All other pertinent definitions under Chapter 1 of this ordinance are hereby adopted and made applicable in this Article. SECTION 2. Imposition of Fees. It shall be unlawful for any person or entity to conduct or engage in any business, trade or occupation within the territorial jurisdiction of the Municipality for which a permit is required for the proper supervision and enforcement of existing laws and ordinances governing the sanitations, security and welfare of the public and the health of the employees engaged in the business, trade or occupation specified in this ordinance and other ordinances that may hereafter be enacted, without first having secured a permit therefore from the municipal mayor and paying the necessary fees to the municipal treasurer. The permit fee is payable for every separate or distinct calling or occupation, or establishment or place where the business or activity is to be conducted; and one line of calling or occupation or business; trade or activity does not become exempt, it being conducted with some other occupation or calling or business, trade, or activity for which the permit fee has been paid. SECTION 3. Permit Fees. There shall be paid to the Municipal Treasurer for every permit or license issued by the Municipal Mayor for: A. BUSINESSES SUBJECT TO GRADUATED TAXES: Rate per Annum 1. Manufacturers, Importers or Producers 1.1 Bagoong, salted and/or dried fish P750.00 1.2 Bakery a. Mechanized 750.00 b. Manual with ordinary ovens 550.00 1.3 Bed and/or mattresses a. Mechanized 900.00 b. Manual 550.00 1.4 Bottles/Bottling Plant 2,500.00 1.5 Boxes/Wooden Crates (Planted Species) 2,000.00 1.6 Candles 700.00 1.7 Canned Goods 2,500.00 1.8 Clothes and Garments 2,500.00 1.9 Coconut Oil a. With more than five expellers 2,500.00 b. With five or less expellers 1,500.00 1.10 Confectioneries and Candies 1,500.00 1.11 Concrete Products a. Manual 900.00 b. Mechanized 1,500.00 1.12 Copra Meal 2,500.00 1.13 Edible and Vegetable Oil 3,500.00 1.14 Galvanized iron sheets and aluminum Containers 3,000.00 1.15 Home industries and native products 500.00 1.16 Furniture and Fixtures 1,500.00 1.17 Ice, ice creams and Frozen delights 800.00 1.18 Soap and cosmetics 800.00 1.19 Steel and iron products 5,000.00 1.20 Repackers 750.00 1.21 Rectifiers, brewers and distillers 1,500.00 1.22 Wines, liquors and distilled spirits Compounders 1,500.00 1.23 Veneering/Saw Mill 10,000.00 1.24 Other manufacturers, importers and producers not mentioned above 1,000.00 2. On retailers, independent wholesaler and distributor 2.1 Agricultural products 1,000.00 2.2 Hardwares 1,500.00 2.3 Auto parts/Motor parts 1,500.00 2.4 Tires, tubes and batteries 1,000.00 2.5 Pharmaceutical Products/Drugs 2,000.00 2.5.1 Cosmetics 1,500.00 2.6 Dry goods, clothes and textiles 900.00 2.7 General merchandise a.1 Wholesale 2,000.00 a.2 Retail 800.00 b.1 Sari-sari (Barangay) 200.00 b.2 Sari-sari (Poblacion) 250.00 2.8 Glass wares 800.00 2.9 Groceries 800.00 2.10 Jewelries 800.00 2.11 Lumber/wood and construction materials (Planted Species) a. All kinds of sawn lumber 1,500.00 b. Coco lumber 1,000.00 c. Other forest products (round timber) 600.00 d. Bamboo and its products and nipa shingle 600.00 2.12 Lubricating oils and oil by-products 1,500.00 2.13 Liquefied petroleum gas 2,000.00 2.14 Kerosene, diesel and gasoline with filling stations/per pump 2,000.00 2.15 Vendors, buyers and dealers a. Chicken, fowls and eggs 500.00 b. Fish vendors (with fixed stall) 500.00 c. Fruits, spices and vegetables (with fixed stall) 300.00 d. Hogs 700.00 e. Large cattle (and other livestock) 800.00 f. Meat, fresh and preserved 500.00 g. Plants and flowers 300.00 2.16 Other retailers, wholesalers, dealers and distributors not mentioned above 500.00 3. On exporter 10,000.00 4. On essential commodities The permit fees on the business of manufacturing, producing, importing, wholesaling and retailing of essential commodities not specified above shall be one-half (1/2) of the rates prescribed in this Article. 5. On rice, corn, coffee, cacao and rubber: 5.1 Rice, corn, coffee, cacao, rubber and other grains buyer/dealer 1,200.00 5.2 Rice, corn, coffee, cacao and rubber wholesaler 1,400.00 5.3 Rice, corn, coffee, cacao and rubber retailer 700.00 6. On Coconut (whole) and copra buy and sell 3,000.00 7. On cafes, cafeterias and other caterers: 7.1 Cafes and cafeterias 600.00 7.2 Ice cream and other refreshment parlors 600.00 7.3 Carenderias and food caterers 600.00 7.4 Restaurants 800.00 7.5 Soda fountain bars 800.00 7.6 Food stands for puto, popcorn, and other cooked foods 500.00 7.7 Gulaman, buko and juice stands 350.00 8. On service establishments 8.1 Accounting services 1,000.00 8.2 Advertising agencies 1,000.00 8.3 Arrastre services 1,000.00 8.4 Assaying laboratories 1,000.00 8.5 Barber shops a. With three chairs or less 500.00 b. With more than three chairs 600.00 c. Roving/ambulant barber 300.00 d. Double the fees in A & B for air-conditioned shops 8.6 Battery charging shops 300.00 8.7 Beauty parlors a. Manual 500.00 b. With equipment 600.00 c. Traveling beauticians 500.00 d. Double the fees for air-conditioned parlors 8.8 Belt and buckle shops 500.00 8.9 Blacksmiths a. Manual 500.00 b. Mechanized 500.00 8.10 Booking office or film exchange 600.00 8.11 Breeding of gamecocks 1,000.00 8.12 Breeding of race horses 1,000.00 8.13 Brokerage 1,000.00 8.14 Business agents 500.00 8.15 Business mgt. services 1,000.00 8.16 Carpentry shops 600.00 8.17 Cinematographic film owners, lessors or distributors & video tape coverage service 1,000.00 8.18 Collecting agencies 1,500.00 8.19 Commercial & immigration brokers 600.00 8.20 Construction and/or repair shops a. Motor vehicles/body building 750.00 b. Bicycles and tricycles 400.00 c. Animal-drawn carts 400.00 8.21 Drafting & architectural service 1,000.00 8.22 Dyeing establishments 500.00 8.23 Employment agencies 2,000.00 8.24 Escort services 2,000.00 8.25 Funeral parlors 2,000.00 8.26 Furniture repair shops 800.00 8.27 Garages 800.00 8.28 General engineering, building and specially contractors, filling, demolition, salvage work and transfer or relocations 5,000.00 8.29 Goldsmiths and silversmiths 800.00 8.30 Hamp-grading establishments 500.00 8.31 House and sign painters 400.00 8.32 Ice and cold storage 600.00 8.33 Indenters or indent services 800.00 8.34 Janitorial services 1,000.00 8.35 Martial Arts & Dance schools (Judo-Karate, Taekwondo, Body-Building) 1,000.00 8.36 Key smiths 300.00 8.37 Lathe machine shops 700.00 8.38 Laundry shops a. Manual 300.00 b. Steam 800.00 8.39 Legal & other professional service office 1,000.00 8.40 Lumberyards 1,500.00 8.41 Massage or therapeutic clinic 800.00 8.42 Medical, dental and optical clinics 2,000.00 8.43 Messengerial services 800.00 8.44 Meteography services 800.00 8.45 Milliners or hatters 800.00 8.46 Parking lots a. One (1) hectares or less 1,500.00 b. More than one (1) hectare 2,500.00 8.47 Painting shops 800.00 8.48 Perma press, per unit 400.00 8.49 Printing shop 1,500.00 8.50 Persons/Establishments engaged in the installation/distribution of: a. Water systems 800.00 b. Gas or bio-gas systems 1,500.00 c. Electric light, heat & power c.1 Installation 1,000.00 c.2 Distribution 1,200.00 d. Sound system service 1,000.00 e. Ordinary sound & light system 500.00 f. Stereo-quadrosonic & disco light 600.00 g. Sound & tape deck component 500.00 h. Photo developing services with machine 1,500.00 8.51 Photographic studios a. With gallery & photo enlarger 1,000.00 b. With gallery, without photo enlarger 600.00 c. Developing center 600.00 d. Roving photographer 500.00 e. Video tape coverage 500.00 8.52 Photostatic, white & blue printing 600.00 8.53 Plastic lamination 400.00 8.54 Private hospitals 10,000.00 8.55 Promotional services 1,000.00 8.56 Proprietors or operators of heavy equipment for hire 5,000.00 8.57 Proprietors of smelting plants 1,000.00 8.58 Proprietors of engraving & planting plants 500.00 8.59 Public ferries 1,000.00 8.60 Warehouses and bodegas for rent 1,000.00 8.61 Purchasing agencies 600.00 8.62 Recopying & duplicating services (per unit) a. Photocopying 500.00 b. Mimeographing & typing services 500.00 c. Scanning 500.00 8.63 Renting of equipment a. Office equipment & furnitures 500.00 b. Bicycles, tricycles & skates 500.00 c. Trucks and automobiles (per unit) 1,200.00 d. Heavy equipment (per unit) 1,500.00 e. Agricultural implements and tools (per unit) 600.00 f. Diving, skiing & other athletic equipment 600.00 8.64 Repair shop for motor vehicles and engines 750.00 8.64.1 Welding shops a. Electric welding 600.00 b. Acetylene welding 600.00 8.65 Repair services: a. Electronic equipment 600.00 b. Household appliances 600.00 c. Radios and amplifiers 600.00 d. Typewriters and other office equipment 600.00 8.66 Roasting of pigs and fowls 600.00 8.67 Chain saws (per unit) 1,500.00 8.68 Sculpture shops 500.00 8.69 Service stations (washing, greasing, lubricating, etc.) 800.00 8.70 Shipyards for repairing ships a. With shop area of one hectare or less 2,000.00 b. With shop of more than one hectare 4,000.00 8.71 Shoe repair shops/shine services a. Manual 400.00 b. Mechanized 500.00 c. Shine service/stands 300.00 8.72 Shops for planning, surfacing and recutting of Lumber 1,000.00 8.73 Shops for shearing of animals 500.00 8.74 Slendering or body building saloons 600.00 8.75 Stables 500.00 8.76 Stevedoring services 700.00 8.77 Tailor or dress shops 600.00 8.78 Tinsmith: a. Mechanized 400.00 b. Manual 300.00 8.79 Transportation terminals not owned by the Operator 1,000.00 8.80 Upholstery shop and/or wood carving 800.00 8.81 Vaciador and grinding shops or gristmills 400.00 8.82 Vulcanizing shop 400.00 8.83 Vocational, driving & TBM schools 500.00 8.84 Warehousing or forwarding services 800.00 8.85 Watch repair centers or shops: a. Manual 400.00 b. Mechanized 500.00 9. On hotels and motels 9.1 Hotels 1,500.00 9.2 Motels 1,000.00 10. On private-owned public markets/buildings 10.1 Commercial space lessor a. five (5) commercial space or more 3,000.00 b. less than five (5) commercial space 1,500.00 11. On real estate dealers: 11.1 Subdivision operators 1,200.00 11.2 Lessors or real estate 1,000.00 12. On private cemeteries & memorial parks: 12.1 Commercial 3,000.00 12.2 Family use 1,000.00 13. On lodging houses 1,200.00 14. On boarding houses 1,200.00 15. On operators of rice and corn mills 15.1 Corn mill 600.00 15.2 Rice mill 700.00 15.3 Rice & corn mills 1,000.00 16. Fishponds, fish pens or fish breeding grounds (per hectare) 16.1 Fishponds 1,000.00 16.2 Prawn ponds 1,000.00 16.3 Fish breeding grounds 600.00 16.4 Prawns breeding grounds/establishments 700.00 16.5 Fish pens (per fish pen) 600.00 17. On pawnshops: 17.1 Principal/Main office 2,000.00 17.2 For each branch in the municipality 1,500.00 18. On trade, occupation or calling subject to periodic inspection and surveillance and regulations by the municipal government in accordance with the following schedules: a. Sales Agent of medicine or detail men 500.00 b. Conductors or Inspectors of Buses 250.00 c. Individual Security Guard, Watchman or Detective, renewable every two years on their birth month 300.00 d. Terminal porter and/or Cargador del muelle 250.00 e. Massage attendant 250.00 f. Bar or Club Manager 500.00 g. Barber 250.00 h. Traveling Barber 200.00 i. Traveling Photographer 250.00 j. Traveling Shoe Repair 200.00 k. Traveling Vaciador 200.00 l. Beautician 250.00 m. Hair Stylist 250.00 n. Make-up Artist 250.00 o. Manicurist 250.00 p. Club Singer 400.00 q. Taxi-dancer 500.00 r. Server/helper, cooks in restaurant, carenderia, kitchenettes, refreshment parlors, cafeterias and other similar establishment. 250.00 s. Waitress or entertainer, in cocktail lounges, bars, super or family clubs, disco houses and other similar establishment 250.00 t. Waiter in Night Clubs or Cabarets 400.00 u. Hostess/GRO 500.00 v. Bartender 300.00 w. Embalmer 500.00 x. Boxing Stadium 1. Boxing or Wrestling exhibition a. if the seating capacity of the building or stadium is less than 4,000 persons 500.00 b. If the seating capacity of the building or stadium is 4,000 persons or more 800.00 2. Professional boxers, professional wrestlers, boxing, wrestling and basketball managers, match makers and referees 500.00 3. Timekeepers, Announcers, Trainers and Seconds 250.00 y. Projector Operator for Motion Pictures 400.00 z. Other business undertakings z.1 Floor show or stage show, per day 500.00 z.2 For every transfer of business from one location to another within the Municipality shall pay the following fees a. Business with machineries and with multiple installation 600.00 b. Wholesaler or Wholesale and Retail Business 300.00 z.3 All other not mentioned above, including change of business name 400.00 B. BUSINESSES SUBJECT TO FIXED TAXES 1. On money shops, financing and insurance establishments 1.a Money shop/transfer P1,000.00 1.b Lending investors 1.b.1 Cooperative 5,000.00 1.b.2 Private Entity 1,500.00 1.c Finance and investment companies 1,500.00 1.d Insurance companies 1,500.00 1.e Commercial banks 5,000.00 1.f Savings banks 4,000.00 1.g Rural banks 3,000.00 2. On the business of dealers in fermented liquors, distilled spirits and/or wines. 2.a Wholesale dealer in foreign liquors P1,000.00 2.b Wholesale dealer in domestic liquors 700.00 2.c Retail dealer in foreign liquors 800.00 2.d Retail dealer in domestic liquors 500.00 2.e Retail dealer in vino liquors (Mallorca, etc.) 300.00 2.f Retail dealer in fermented liquor 500.00 2.g Wholesale dealer in fermented liquor 600.00 2.h Retail dealer in tuba, basi and tapuy 200.00 3. On tobacco dealers 3.a Retail leaf tobacco dealer P300.00 3.b Wholesale leaf tobacco dealer 500.00 3.c Retail manufacture tobacco 600.00 4. On amusement places or amusement devices 4.a Day and night club P7,000.00 4.b Day club and/or night club 5,000.00 4.c Cocktail lounge or bar 2,000.00 4.d Cabaret or dance ball 2,000.00 4.e Bath houses and/or swimming pool, resort and other similar places 2,000.00 4.f Skating rink 2,000.00 4.g Steam bath, sauna and other similar establishments 3,000.00 4.h Others 2,000.00 5. On Billiard or pool hall (per table) P500.00 6. On bowling alley (per alley) P500.00 7. On circus, carnival or the like P1,500.00 8. On merry-go around, roller coaster, Ferris wheel, swing, shooting Gallery, and other similar contrivances for each contrivances P500.00 9. On boxing stadium P6,500.00 10. On boxing contest, per night P700.00 11. On cockpit P3,000.00 12. On race track P6,000.00 13. On theaters and cinema houses 13.a Theater or cinema houses 800.00 13.b Itinerant operator 600.00 13.c Video house or mini-theater 600.00 14. On pelota, tennis & squash (per court) P600.00 15. On jai-alai and/or coliseum establishment P6,000.00 16. On off-track or off fronton betting station P3,000.00 17. On amusement devices 17.a Each jukebox machine/videoke P700.00 17.b Each video tape machine or Player 200.00 17.c Each apparatus for weighing Persons 300.00 18. On private detective agencies P1,000.00 19. On golf links P3,000.00 IAETDc 20. Field stone, sand, gravel per truckload: 10 wheelers P100.00 6 wheelers 50.00 21. Mineral ore metallic per truckload/van: 40-50 footer van P3,000.00 20-30 footer van 2,000.00 10 wheelers 1,500.00 6 wheelers 1,000.00 22. Mineral ore non-metallic per truckload/van: 40-50 footer van P2,000.00 20-30 footer van 1,500.00 10 wheelers 1,000.00 6 wheelers 800.00 23. Forest Products per truckload: 23.a. 10 wheelers P1,000.00 23.b. 6 wheelers 600.00 24. Mobile Communication/Cell Sites P3,000.00 25. Others P1,500.00 SECTION 4. Classification. To determine the classification of permits under Section 3 hereof, the applicants shall file a sworn statement stating the amount of capital ,as defined in this ordinance, he has for the business with the office of the Municipal Mayor, furnishing a copy thereof to the Municipal Treasurer, as of December 31st of the year previous to the filing of the sworn statement. If the applicant is a partnership or corporation, it shall file, with the sworn statement, certified copies of its Article of Partnership or Incorporation, as the case may be, and Certificate of Registration with the Securities and Exchange Commission. SECTION 5. Time of Payment; Penalties for Delinquencies. The fees imposed herein shall be paid to the Municipal Treasurer upon presentation of the duly approved Mayor's Permit before any occupation or calling is pursued or any business can be lawfully begun. Unless otherwise provided, the fees imposed in this Article shall accrue, due and payable in full, within the first twenty (20) days of January of its year. Provided, that when the fees have been paid for the whole year and the business activity or occupation is Retired or Abandoned, no refund of the pay corresponding to the unexpired quarter shall be made. Provided, further that in case of change of ownership of the business it shall be the duty of the new owner, manager or agent of such business to secure a new permit and pay the corresponding permit fee as though it were a new business. In case of failure to pay the permit or license fee or renew or surrender the permit, the amount of the fee due shall be increased by a surcharge of twenty-five percentum (25%) of the original amount due plus an interest upon the unpaid amount at the rate of two percent (2%) per month from due date until the fee is fully paid. SECTION 6. Administrative Provisions. a. Supervision and Control Over Establishments and Places, etc . The Municipal Mayor has authority to supervise and control all establishment and places, trades or occupation subject to the payment of the permit or license fee and shall prescribe rules and regulations as to the mode or manner in which they shall be conducted in so far as may be necessary to maintain the peaceful, helpful, and sanitary conditions thereof. DcHSEa b. Application for Permit . Any person who pursues any occupation or calling or engage in any of the businesses enumerated under this Code shall first obtain a Mayor's permit. For this purpose, a written application in three copies on a prescribed form which shall set the name of the applicant, his nationality, marital status, and address, nature of its organization whether a sole proprietorship, corporation or partnership, etc., location of the business, the number and kind of permit, date of issue and expiration thereof; and such other information of data as may be necessary. Provided that all applications for permits for any business, trade or occupation before processing may be required by the Municipal Treasurer or his duly authorized representative the following clearance whenever applicable. Police Clearance Fire Safety and Zoning Clearance Sanitary Permit Medical Certificate Realty Tax Clearance Rentals and Charges for use of municipal properties clearance Barangay Clearance c. Renewal . The permit issued shall be renewed every year within the first twenty (20) days of January, upon payment of the corresponding fees prescribed under this Article. However, application form for Mayor's Permit may be secured from and submitted to the Municipal Mayor not later than January twentieth of each year. d. Posting of Permit . Every permittee shall keep his permit posted at all times in his place of business or office in conspicuous place or if he has no fixed place of business or office, he shall keep the permit in his possession. The permit shall immediately be produced upon demand by the Municipal Mayor, the Municipal Treasurer or their duly authorized representatives. e. Expiration . Except as otherwise provided, all permits issued by the Mayor after payment of the corresponding fees, shall be for a period of not more than one (1) year and shall expire on the last day of the year for which it was issued. Also, every permit shall cease to be valid upon revocation or surrender thereof. f. Surrender . Every person holding a permit shall surrender the same to the office of the Municipal Mayor and notify the office of the Municipal Treasurer upon its revocation, or upon retirement or closure of the business for which the permit was issued. SCaITA SECTION 7. Regulatory Provisions on Business Establishments. A) Bars, Massage Parlors, Sauna Baths and Similar Establishments 1. Location no bar, massage parlor, sauna bath, and other similar establishments shall be located within a distance of fifty (50) lineal meters from any public building, school, hospital or church. 2. Building Requirement Bars, massage parlors, sauna baths and other similar establishments shall be well-lighted leaving no dark corners and shall be maintained under good sanitary condition at all times. There shall be no private room nor separate compartments, except for lavatories, dressing rooms for ladies and the kitchen. 3. Days and hours of operation No bars, massage parlors, sauna baths and other similar establishments shall be opened to the public except during the hours from 9:00 o'clock in the morning to 12:00 o'clock midnight everyday. However, during Sundays, days preceding official holidays and town fiestas they may open until 2:00 o'clock in the morning of the following day. In the case a bar is also duly licensed to operate a regular restaurant, caf or refreshment parlor, it may remain open before or after said hours to serve only meals, refreshments or non-intoxicating drinks. Any store, place or establishment, wherein alcohols beverages or liquors of any kind are sold shall be considered a bar for purposes of the limitation as to the days and hours of operation prescribed herein. 4. Restriction to persons a) Minors under eighteen (18) years of age, intoxicated persons and persons carrying weapons or firearms of any description, except peace officers in the exercise of official duties shall not be admitted nor allowed to remain in any bar either as customer, employee or under any capacity. b) No person shall be employed as bartender, waiter, waitress in a bar unless he is at least Twenty one years of age. He shall first obtain written certificate from the Municipal or Rural Health Officer attesting that he is free from contagious disease. It shall be the duty of the operator of any bar to see to it that persons employed by them have been issued the aforementioned medical certificate. c) The permits for all employees of massage parlors, barber shop with massage parlors, sauna baths and similar establishments shall be for a period of three months and shall be renewable or validated within the first twenty days of every quarter of each year but in case of business or occupation newly started anytime within quarter, the permit shall expire on the last day of the year it was issued. The operator shall, before employing any helper, waiter, waitress, dancer, hostess or entertainer, require each one of them to secure the necessary permit and health certificate and to produce evidence of payment of his or her license fee. In no case shall any entertainer, with their waiter, waitress, dancer or hostess be allowed to work in the aforesaid places of amusement unless he or she has provided himself or herself with the papers herein required. aTHCSE B) Billiard or Pool Hall and Bowling Alleys 1. Location no billiard or poll hall or bowling alley shall be allowed to be maintained or operated within a radius of fifty (50) lineal meters from any public building, school, hospital or church. 2. Time of Operation Billiard or pool halls and bowling alleys shall be opened to the public only from 8:00 o'clock in the morning to 12 o'clock midnight daily. However, on Saturdays, days preceding official holidays and town fiestas, billiard or pool hall and bowling alleys may be opened until 2:00 o'clock in the morning of the following day. However, bowling alleys located in any residential section shall not be permitted to operate on any day after 12:00 o'clock in the evening. 3. Minors Prohibited No person conducting or operating a billiard or pool hall shall admit minors less than eighteen (18) years of age to participate in any games therein. In the case of bowling alley minors under 12 years of age shall not be allowed to participate in any games therein. 4. Intoxicating liquor and firearms prohibited No intoxicating liquor shall be sold within the premises of any billiard or pool room or bowling alley neither shall any deadly weapons or firearms of any description be permitted to be carried within the premises thereof, except by peace officers in the performance of official duties. C) Boxing and Wrestling Contest or Exhibition 1. Permit required No person shall stage a boxing or wrestling contest or exhibition for a "purse" within the territorial limits of this municipality unless it has been duly authorized by the Games and Amusements Board. For purpose of this section "purse" shall mean the prize, percentage or other renumeration for which boxing or wrestling contestant compete. 2. Amateur contests or exhibition exempted The provisions of the preceding paragraph shall not apply to amateur contests or exhibitions promoted and sponsored or under the auspices of school, college and universities recognized by the government of generally recognized amateur athletic societies or federation where there is no purse to compete for. 3. Duty of promoters It shall be the duty of the promoters, persons or entities conducting boxing or wrestling contest to see to it that peace and order is maintained in a premises where the contest and exhibition is being conducted. D) Cockpits and Cockfighting 1. Days of cockfighting shall take place only in licensed cockpits and during Sundays, legal holidays except during Rizal Day, June 12, November 30, Holy Thursday, Good Friday, election or referendum day and during registration days for such election or referendum. It shall also be held for a period of not exceeding three days during the celebration of the town fiesta or during municipal, agricultural, commercial or industrial fair, carnival exposition for a similar period of three days upon resolution of the Sangguniang Bayan. Such a fair, carnival or exposition shall be allowed within the month of a local fiesta or for more than two occasions a year. cAaDHT 2. No cockpit shall be constructed or permitted to operate within the radius of one hundred (100) lineal meters from any public building, school, hospital or church. 3. A cockpit shall be constructed only on a lot which is provided with sufficient space for parking of motor and animal-drawn vehicles. 4. Persons restricted No person below the age of eighteen (18) years shall be allowed within the premises of any cockpit, neither shall any person under the influence of liquor be allowed to enter or stay therein. No person shall be allowed to stay inside the ring during any cockpit, except the referee or judge and the respective "soltaderos" and other employees not exceeding four and peace officers in the exercise of official duties. 5. Other restriction No intoxicating liquor of any kind shall be sold within the premises of any cockpit; neither shall any deadly weapon or firearm of any description to be carried within the premises thereof, except by peace officers assigned to maintain peace and order thereof. 6. Duty of operator it shall be the duty of the operator of any cockpit to see in it that the foregoing rules and regulations are properly observed, and the peace and order is maintained at all times within the premises of the cockpit. E) Night Clubs, Cabarets and Dancing Schools 1. Location No nightclubs and cabarets shall be established within the distance of two hundred (200) lineal meters and within fifty (50) lineal meters in case of a dancing school from any public building, school, hospital or church. 2. Building requirements a.) In each nightclub, cabaret or dancing school, the dancing space shall be properly ventilated, or well-lighted and maintained under sanitary conditions at all times that the establishment is opened, and leaving no dark corners therein. The building should be safe for dancing purposes. b.) In these establishments there shall be no private rooms nor separate compartments, except those assigned for lavatories, dressing rooms for ladies, bar and kitchen. There shall be in this establishments at least two sets of lavatories, one exclusively for women and another for men. The dancing and dining hall of every nightclubs, cabaret, or dance hall, which is also authorized to operate a hotel, shall be on a floor separate from its lodging rooms. HCaDIS c.) Days and hours of operation No nightclubs, cabarets, dancing schools or dance hall shall be opened to the public, except from the hours from 5:00 o'clock in the afternoon to 12:00 o'clock midnight everyday. However, during Saturdays, day preceding official holidays and during town fiestas, they may be opened until 2:00 o'clock in the morning the following day. In case any of these establishment is also duly licensed to operate a regular restaurant, caf or refreshment parlor, it may remain opened before or after said hours to serve only meals or refreshments, without permitting dancing to take place therein. 3. Restriction as to persons a.) No minor under eighteen (18) years of age, persons carrying deadly weapon or firearms of any description, except peace officers in the exercise of official duties, and intoxicated person shall be admitted nor allowed to remain in any nightclubs, cabaret, dancing school or dance hall, either as customer, employee or under any capacity. b.) No person shall be employed as a professional hostess, dancer, or in any capacity of this establishment unless he/she is at least twenty-one years of age and without first having obtained a written medical certificate from a Municipal or Rural Health Officer attesting that he/she is free of contagious or infectious disease. It shall be the duty of the operator of any of these establishment to see to it that persons employed by them have been issued the aforementioned medical certificate. F) Mahjong which shall likewise include the game of shanghai, jai-alai by points, madjong-mahjong, mandarin, and similar games. 1. No person shall operate, conduct or manage the game of "mahjong" without first applying and securing a permit from the Mayor and paying the necessary fees as required in this Code. The permit application shall state the applicant's name, address, location of the house, building or structure where the game is to be played and other information as the Mayor may deem proper to require. 2. The hours within which the game of mahjong shall be allowed are as follows: a.) Regular Permit: a.1 Regular days 5:00 pm to 2:00 am a.2 Saturdays, Sundays and legal holidays 2:00 pm to 4:00 pm b.) Special Permit: The Mayor, at his discretion, may grant a special permit to play "mahjongg" outside the time limit above-mentioned under the circumstances which the Mayor may deem proper to warrant the granting of the permit. 3. No owner or maintainer of the house, building or structure where the game of mahjongg is played shall make any obstruction leading to the table where the mahjongg is played nor shall the door leading, therein or fastened while the game is in progress. No additional table shall be maintained outside the house or building within which the permit is granted, provided further, that no other unallowed or prohibited game shall be played and/or tolerate within the premises. For this purpose, the game of mahjongg shall be construed as a home entertainment. AHCETa G) Operation of video machine, parlor for commercial purposes 1. No person, natural or juridical shall operate a video machine parlor for commercial purpose without first securing a permit from the Office of the Municipal Mayor. Said permit must be secured under regulatory fee in the amount of Two Hundred Fifty (P250.00) pesos per unit of video machine shall be paid in each year of operation subject to revocation when public interest so demands. 2. No commercial operation of video machine parlor shall be established within two hundred (200) meters away from all corners of elementary and secondary schools and other public/government buildings. The one hundred (100) meters distance may be allowed provided that the video machine/ videoke be enclosed in a sound-proof building. 3. It is prohibited for video machine operators to expose children & minors to pornographs background of all selected songs. H) Tuba vendors, carenderia, foodhandlers and refreshment parlors and vendors of salted and dried fish . 1. It is strictly required that all tuba vendors, carenderia owners, foodhandlers and refreshment parlor owners to dip all eating and drinking utensils in hot water before serving or using and/or to place inside the aparador to be free from flies and other insects. 2. It is strictly required that all operators of barbecue stand, banana cue and other similar business using sharp sticks to sell their goods without first removing the stick used before disposal to the consumer or buyer. 3. It is unlawful for any vendor of salted and dried fish to display their goods without flies protection. 4. No foodhandlers or worker shall be employed or allowed to work in any restaurant or carenderia without first having obtained from the Municipal Health Officer a medical health certificate that said person have undergone a sputum and stool examination and is found to be free from any disease. I) Business requiring Environmental Compliance Certificate (ECC)/permit from the Department of Environment and Natural Resources (DENR) prior to issuance of Manor's Permit . 1. The owners, proprietors and/or managers of the following business should first secure an ECC from the DENR prior to application and/or renewal of business permit. a.) Rice and Corn Mills b.) Blacksmith Shops c.) Complex Wood-Working Mills d.) Commercial Banana Planters/Packers and the like ScHADI e.) Gasoline Stations f.) Other businesses posing harm to environment J) Attendance to Ecological Solid Waste Management (ESWM) Seminar prior to issuance of Mayor's Permit . 1. All applicants for business license and mayor's permit shall attend the Ecological Solid Waste Management (ESWM) Seminar to be conducted by the ESWM Office before the business license and mayor's permit will be granted or issued. 2. The ESWM Office shall issue a "Certificate of Attendance" to all applicants who have satisfactorily completed the ESWM Seminar. 3. Every licensee/permittee shall keep the "Certificate of Attendance" posted at all times in his place of business or office in conspicuous place or if he has no fixed place of business or office, he shall keep the permit in his possession. The certification shall immediately be produced upon demand by the ESWM Coordinator, ESWM Enforcers or their duly authorized representatives. SECTION 8. Non-Issuance of Permit; Their Revocation. a. A Mayor's permit may be refused to any person who has made deliberate false statement in his application, has made previous violation of any ordinance or regulations relating to permits or licenses granted or failed to pay the fee or tax for business, trade or occupation being conducted or fails to pay any fine, penalty, tax or other debt or liability to the municipality, or when the business establishment is not in accordance with the zoning, health and sanitation ordinances, or laws, rules and regulations pertinent thereto, or that the applicant is disqualified under any provision of law or ordinance to establish, or operate the business for which the permit is being applied. In case of an existing permit issued to such person, the same may be revoked upon his failure to pay any such indebtedness or liability to the municipal, or any violation thereof. b. The Municipal Mayor may close the establishment and revoke the permit or license of the applicant has been found to have made any false statement or any material point in his application or any violation of the provisions of this Article, in addition to the penalty of fine and imprisonment provided for under general penal, provisions of this ordinance. SECTION 9. Other Requirements. The issuance of a Mayor's permit shall not exempt the licensee from the fulfillment of other requirements in connection with the operation of the business or in the conduct of an activity prescribed under this code or ordinances of the municipality. CHAPTER V Inspection, Registration and Other Regulatory Fees ARTICLE 11 Fees for Sealing and Licensing of Weights and Measures SECTION 1. Administrative Provision. All instruments of weights and measures, either for use or for sale, shall be tested against the secondary standards in the Municipal Treasurer's Office. SECTION 2. Imposition of Fees. Every persons, partnership or corporation, before using or selling instruments of weights and measures within the Municipality, shall first have them scaled and licensed annually and pay to the Municipal Treasurer, the following fees: aICcHA Annual Fee a) For sealing linear metric measures Measure not over one meter P60.00 Measure over one meter 80.00 b) For sealing metric measure of capacity Measure not over ten liters 60.00 Measure over ten liters 80.00 c) For sealing metric instruments of weights Those with capacity of not more than thirty kgs. 120.00 Those with capacity of more than thirty kgs. 160.00 Those with capacity of more than three hundred not more than three thousand kgs. 400.00 Those with capacity of more than three thousand kilogram 600.00 d) For an apothecary balance or other balance of precision: the fee shall be doubled 140.00 e) A complete set of weights for each scale or balance shall be sealed free of charge. For each extra weight, the fee shall be 2.00 f) Service Fee 20.00 PROVIDED, that, an additional amount shall be charged to cover the cost of seal, stickers or markings, but in no case shall be less than fifteen (P15.00) pesos. SECTION 3. Exemptions. All instruments determining weights and measures, used in the government work maintained for public use by the National Government, or any local government unit shall be tested and sealed free of charge. SECTION 4. Time of Payment Surcharge for Late Payment. The above fees shall be paid when the weights or measures are sealed and the receipts for payment shall serve as a license to use the instrument for one (1) year from the date of sealing. The instrument of weights and measures shall be retested and its license shall be renewed once a year and the fees therefore paid on or before the anniversary date. Failure to have the instruments tested or retested and corresponding fees therefore paid within the prescribed period shall subject the owner or user to a surcharge of five hundred percent (500%) of the prescribed rates. SECTION 5. Forms and Duration of License for Weight and Measure. The receipts for fee charged for the sealing or weight and measure shall serve as license to use such instrument for one (1) year from the date of sealing, unless deterioration or damage which renders the weight or measure inaccurate occurs within the period. When the license is removed the same shall expire on the same day and month of the year following its original issuance. Such license shall be preserved by the owner and together with the weights and measure covered by the license, shall be exhibited on demand by the Municipal Treasurer. EHaASD SECTION 6. Inspection of Weight and Measure. The Municipal Treasurer or his duly authorized representative shall inspect and test balance or scale weights and measures and report upon the condition thereof to the Office of the Municipal Treasurer. It shall be their duty to secure evidence of infringement of the law or the commission of fraud in the weights and measures or neglect of duty on the part of the officers engaged in sealing weights and measures. SECTION 7. Confiscation of Defective Instrument of Weight and Measure. Any defective instrument of weight and measure may be confiscated by the duly authorized deputy of the Municipal Treasurer, if its defect is such that it can readily and securely be repaired, shall be confiscated by any duly authorized representative of the Municipal Treasurer and deposited in the Office of the Municipal Treasurer. SECTION 8. Fraudulent Practice Relative to Weights and Measures. Any person other than the official sealer or weights and measures who places an official tag or seal upon any instrument of weight and measure or attached it thereto, or who fraudulently imitates any mark, stamp, brand, tag, or other characteristic signs used to indicate that the weights and measures have been officially sealed; or who alter in any way the certificate given by the sealer as an acknowledgement that the weights and measurements and measures mentioned therein have been duly sealed; or who makes or knowingly sells or uses any false or purport to be lawful, stamp, tag certificate or license of the kind required by the provisions of this ordinance; who alters the written or printed letters on any stamp, tag, certificate or license used or issued; or 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 the payment of fees or charges imposed in this ordinance; or who procures the commission of any such offenses by another shall for each offense be fined by not less than Two Hundred (P200.00) Pesos nor more than One Thousand (P1,000.00) pesos or an imprisonment of not less than One (1) month nor more than six (6) months or both of the discretion of the Court. SECTION 9. Unlawful Possession and Use of Unsealed Weights and Measures. Any person, making a practice of buying or selling goods by weight, measure, or of furnishing service, the value of which is determined by weight or measure, who has in his possession without permit any unsealed scale, balance, weight or in determining the value of any service furnished, any instrument of weight or measure that has not been officially sealed, or it previously sealed, the license therefor has expired and has been removed in due time shall be punished by a fine of not exceeding Five Hundred (P500.00) pesos, or by imprisonment of not exceeding six months or both, at its discretion of the court; but if such weight, scale, balance or measure has been officially sealed at some previous time and the seal and tag officially affixed thereat remain intact and in the same position and condition in which they were placed by the official sealer, and the instrument is found not to have been altered or rendered inaccurate, but still to be sufficiently accurate to warrant its being sealed without repairs or alterations, such instrument shall if presented for sealing promptly on demand of any authorized sealer or inspector of weights and measure be sealed and the owner, possessor or user of the same shall be subject to no penalty except a surcharge equal to five times the regular fee fixed by law to be accounted for by the same official and in the same manner as the regular fees for sealing such instrument. SECTION 10. Alteration or Fraudulent Use of Instrument of Weight and Measure. Any person who with fraudulent intent to later any scale or balance, weight or measure after it is officially sealed or who knowingly uses any false scale or balance, weight or measure, whether sealed or not, shall be punished by a fine of not less than Two Hundred (P200.00) pesos nor more than One Thousand (P1,000.00) pesos or an imprisonment of not less than three months or both, at the discretion of the Court. DaIAcC Any person who fraudulently gives weight and measure in the making of a scale, or who fraudulently takes excessive weight or measure in the making of the purchase or who, assuming to determine truly the weight or measure of any article bought or sold by weight or measure, fraudulently misrepresent the weight or measure thereof, shall be punished by a fine of not less than Two Hundred (P200.00) pesos nor more than One Thousand (P1,000.00) pesos or by imprisonment for not less than three months nor more than six months, or both at the discretion of the Court. ARTICLE 12 Building Permit and Other Related Fees The following provisions and new schedule of fees and other charges are pursuant to the Revised Implementing Rules and Regulations (IRR) of the National Building Code of the Philippines (PD 1096): SECTION 1. Bases of Assessment. a. Character of occupancy or use of building/structure b. Cost of construction c. Floor area d. Height SECTION 2. Regardless of the Type of Construction, the Cost of Construction of Any Building/Structure for the Purpose of Assessing the Corresponding Fees shall be Based on the Following Table. Table II. G.1. On Fixed Cost of Construction Per Sq. Meter Table II. G.1. On Fixed Cost of Construction Per Sq. Meter LOCATION GROUP All Cities and Municipalities A, B, C, D, E, G, H, I F J P10,000 P8,000 P6,000 SECTION 3. Construction/Addition/Renovation/Alteration of Buildings/Structures under Group/s and Sub-Divisions shall be Assessed as Follows. a. Division A-1 Area in sq. meters Fee per sq. meter i. Original complete construction up to 20.00 sq. meters P2.00 ii. Additional/renovation/alteration up to 20.00 sq. meter regardless of floor area of original construction 2.40 iii. Above 20.00 sq. meters to 50.00 sq. meters 3.40 iv. Above 50.00 sq. meters to 100.00 sq. meters 4.80 v. Above 100.00 sq. m to 150 sq. meters 6.00 vi. Above 150.00 sq. meters 7.20 Sample Computation for Building Fee for a 75.00 sq. meters floor area: Floor area = 75.00 sq. meters Therefore area bracket is 3.a.iv. Fee = P 4.80/sq. meter Building Fee = 75.00 x 4.80 = P 360.00 b. Division A-2 Area in sq. meters Fee per sq. meter i. Original complete construction up to 20.00 sq. meters P3.00 ii. Additional/renovation/alteration up to 20.00 sq. meters regardless of floor area of original construction 3.40 iii. Above 20.00 sq. meters to 50.00 sq. meters 5.20 iv. Above 50.00 sq. meters to 100.00 sq. meters 8.00 v. Above 150.00 sq. meters 8.40 c. Divisions B-1/C-1/E-1, 2, 3/F-1/G-1, 2, 3, 4, 5/H-1, 2, 3, 4/I-1 and J-1, 2, 3 Area in sq. meters Fee per sq. meter i. Up to 500 P23.00 ii. Above 500 to 600 22.00 iii. Above 600 to 700 20.50 iv. Above 700 to 800 19.50 v. Above 800 to 900 18.00 vi. Above 900 to 1,000 17.00 vii. Above 1,000 to 1,500 16.00 viii. Above 1,500 to 2,000 15.00 ix. Above 2,000 to 3,000 14.00 x. Above 3,000 12.00 NOTE: Computation of the building fee for item 3.c. is cumulative. The total area is split up into sub-areas corresponding to the area bracket indicated in the Table above. Each sub-area and the fee corresponding to its area bracket are multiplied together. The building fee is the sum of the individual products as shown in the following example: TAacHE Sample Computation for Building Fee for a building having a floor area of 3,200 sq.meters: First 500 sq. meters @ 23.00 P11,500.00 Next 100 sq. meters @ 22.00 2,200.00 Next 100 sq. meters @ 20.50 2,050.00 Next 100 sq. meters @ 19.50 1,950.00 Next 100 sq. meters @ 18.00 1,800.00 Next 100 sq. meters @ 17.00 1,700.00 Next 100 sq. meters @ 16.00 8,000.00 Next 500 sq. meters @ 15.00 7,500.00 Next 1,000 sq. meters @ 14.00 14,000.00 Last 200 sq. meters @ 12.00 2,400.00 Total Building Fee P53,100.00 d. Divisions C-2/D-1, 2, 3 Area in sq. meters Fee per sq. meter i. Up to 500 P12.00 ii. Above 500 to 600 11.00 iii. Above 600 to 700 10.20 iv. Above 700 to 800 9.60 v. Above 800 to 900 9.00 vi. Above 900 to 1,000 8.40 vii. Above 1,000 to 1,500 7.20 viii. Above 1,500 to 2,000 6.60 ix. Above 2,000 to 3,000 6.00 x. Above 3,000 5.00 NOTE: Computation of the building fee in item 3.d. follows the example of Section 3.c. of this Schedule. e. Division J-2 structures shall be assessed 50% of the rate of the principal building of which they are accessories (Sections 3.a. to 3.d.). SECTION 4. Electrical Fees. The following schedule shall be used for computing electrical fees in residential, institutional, commercial and industrial structures: a. Total Connected Load (kVA) Fee i. 5 kVA or less P200.00 ii. Over 5 kVA to 50 kVA 200.00 + 20.00/kVA iii. Over 50 kVA to 300 kVA 1,100.00 + 10.00/kVA iv. Over 300 kVa to 1,500 kVA 3,600.00 + 5.00/kVA v. Over 1,500 kVA to 6,000 kVA 9,600.00 + 2.50/kVA vi. Over 6,000 kVA 20,850.00 + 1.25/kVA NOTE: Total Connected Load as shown in the load schedule. b. Total Transformer/Uninterrupted Power Supply (UPS)/Generator Capacity (kVA) Fee i. 5 kVA or less P40.00 ii. Over 5 kVA to 50 kVA 40.00 + 4.00/kVA iii. Over 50 kVA to 300 kVA 220.00 + 2.00/kVA iv. Over 300 kVa to 1,500 kVA 720.00 + 1.00/kVA v. Over 1,500 kVA to 6,000 kVA 1,920.00 + 0.50/kVA vi. Over 6,000 kVA 4,170.00 + 0.25/kVA NOTE: Total Transformer/UPS/Generator Capacity shall include all transformer, UPS and generators which are owned/installed by the owner/applicant as shown in the electrical plans and specifications. HDICSa c. Pole/Attachment Location Plan Permit i. Power Supply Pole Location 30.00/pole ii. Guying Attachment 30.00/attachment This applies to designs/installations within the premises. d. Miscellaneous Fees: Electric Meter for union separation, alteration, reconnection or relocation and issuance of Wiring Permit: Use or Character of Occupancy Electric Meter Wiring Permit Issuance Residential P15.00 P15.00 Commercial/Industrial 60.00 36.00 Institutional 30.00 12.00 e. Formula for Computation of Fees The Total Electrical Fees shall be the sum of Sections 4.a. to 4.d. of this Rule. f. Forfeiture of Fees If the electrical work or installation is found not in conformity with the minimum safety requirements of the Philippine Electrical Codes and the Electrical Engineering Law (RA 7920), and the Owner fails to perform corrective actions within the reasonable time provided by the Building Official, the latter and/or their duly authorized representative shall forthwith cancel the permit and the fees thereon shall be forfeited. SECTION 5. Mechanical Fees. a. Refrigeration, Air Conditioning and Mechanical Ventilation: i. Refrigeration (cold storage),per ton or fraction thereof P40.00 ii. Ice Plants, per ton or fraction thereof 60.00 iii. Packaged/Centralized Air Conditioning Systems: Up to 100 tons, per ton 90.00 iv. Every ton or fraction thereof above 100 tons 40.00 v. Window type air conditioners, per unit 60.00 vi. Mechanical Ventilation, per kW or fraction thereof of blower or fan, or metric equivalent 40.00 vii. In a series of AC/REF systems located in one establishment, the total installed tons of refrigeration shall be used as the basis of computation for purposes of installation/inspection fees, and shall not be considered individually. For evaluation purposes: For Commercial/Industrial Refrigeration without Ice Making (refer to 5.a.i.): 1.10 kW per ton, for compressors up to 5 tons capacity. 1.00 kW per ton, for compressors above 5 tons up to 50 tons capacity. 0.97 kW per ton, for compressors above 50 tons capacity. For Ice making (refer to 5.a.ii.): 3.50 kW per ton, for compressors up to 50 tons capacity. 3.25 kW per ton, for compressors above 5 up to 50 tons capacity. 3.00 kW per ton, for compressors above 50 tons capacity. For Air conditioning (refer to 5.a.iii.): 0.90 kW per ton, for compressors 1.2 to 5 tons capacity. 0.80 kW per ton, for above 5 up to 50 tons capacity. 0.70 kW per ton, for compressors above 50 tons capacity. b. Escalators and Moving Walks, funiculars and the like: i. Escalator and moving walk, per kW or fraction thereof P10.00 ii. Escalator and moving walks up to 20.00 lineal meters or fraction thereof 20.00 iii. Every lineal meter or fraction thereof in excess of 20.00 lineal meters 10.00 iv. Funicular, per kW or fraction thereof 200.00 (a) Per lineal meter travel 20.00 v. Cable car, per kW or fraction thereof 40.00 (a) Per lineal meter travel 5.00 c. Elevators, per unit: i. Motor driven dumbwaiters 600.00 ii. Construction elevators for material 2,000.00 iii. Passenger elevators 5,000.00 iv. Freight elevators 5,000.00 v. Car elevators 5,000.00 d. Boilers, per kW: i. Up to 7.5 kW 500.00 ii. Above 7.5 kW to 22 kW 700.00 iii. Above 22 kW to 37 kW 900.00 iv. Above 37 kW to 52 kW 1,200.00 v. Above 52 kW to 67 kW 1,400.00 vi. Above 67 kW to 74 kW 1,600.00 vii. Every kW or fraction thereof above 74 kW 5.00 NOTE: (a) Boiler rating shall be computed on the basis of 1.00 sq. meter of heating surface for one (1) boiler kW. (b) Steam from this boiler used to propel any prime-mover is exempted from fees. IDaEHC (c) Steam engines/turbines/etc. propelled from geothermal source will use the same schedule of fees above. e. Pressurized water heaters, per unit P200.00 f. Water, sump and sewage pumps for commercial/industrial use, per kW or fraction thereof P60.00 g. Automatic fire sprinkler system, per sprinkler head P4.00 h. Diesel/Gasoline ICE, Steam, Gas Turbine/Engine, Hydro, Nuclear or solar Generating Units and the like, per kW: i. Every kW up to 50 kW P25.00 ii. Above 50 kW up to 100 kW 20.00 iii. Every kW above 100 kW 3.00 i. Compressed Air, Vacuum, Commercial, Institutional and/or Industrial Gases, per outlet P20.00 j. Gas Meter, per unit P100.00 k. Power piping for gas/steam/etc.,per lineal meter or fraction thereof or per cu. meter or fraction thereof whichever is higher P4.00 l. Other Internal Combustion Engines, including cranes, forklifts, loaders, pumps, mixers, compressors and the like, not registered with the LTO, per kW: i. Up to 50 kW P10.00 ii. Above 50 kW to 100 kW 12.00 iii. Every above 100 kW or fraction thereof 3.00 m. Pressure Vessels, per cu. meter or fraction thereof P60.00 n. Other Machinery/Equipment for commercial/Industrial/Institutional Use not elsewhere specified, per kW or fraction thereof P60.00 o. Pneumatic tubes, Conveyors, Monorails for materials handling and addition to existing supply and/or exhaust duct works and the like, per lineal meters or fraction thereof P10.00 p. Weighing Scale Structure, per ton or fraction thereof P50.00 NOTE: Transfer of machine/equipment location within a building requires a mechanical permit and payment of fees. SECTION 6. Plumbing Fees. a. Installation Fees, one (1) "UNIT" composed of one (1) water closet, two (2) floor drains, one (1) lavatory, one (1) sink with ordinary trap, three (3) faucets and one (1) shower head. A partial part thereof shall be charged as that of the cost of a whole "UNIT." b. Every fixture in excess of one unit: i. Each water closet P7.00 ii. Each floor drain 3.00 iii. Each sink 3.00 iv. Each lavatory 7.00 v. Each faucet 2.00 vi. Each shower head 2.00 c. Special Plumbing Fixtures: i. Each slop sink P7.00 ii. Each urinal 4.00 iii. Each bath tub 7.00 iv. Each grease trap 7.00 v. Each garage trap 7.00 vi. Each bidet 4.00 vii. Each dental cuspidor 4.00 viii. Each gas-fired water heater 4.00 ix. Each drinking fountain 2.00 x. Each bar or soda fountain sink 4.00 xi. Each laundry sink 4.00 xii. Each laboratory sink 4.00 xiii. Each fixed-type sterilizer 2.00 d. Each water meter P2.00 i. 12 to 25 mm P8.00 ii. Above 25 mm 10.00 e. Construction of septic tank, applicable in all Groups: i. Up to 5.00 cu. meters of digestion chamber P24.00 ii. Every cu. meter or fraction thereof in excess of 5.00 cu. meters 7.00 SECTION 7. Electronics Fees. a. Central Office switching equipment, remote switching units, concentrators, PABX/PBX's, cordless/wireless telephone and communication systems, intercommunication system and other types of switching/routing/distribution equipment used for voice, data image text, facsimile, internet service, cellular, paging and other types/forms of wired or wireless communications P2.40 per port b. Broadcast station for radio and TV for both commercial and training purposes, CATV headed, transmitting/receiving/relay radio and broadcasting communications stations, communications centers, switching centers, control centers, operation and/or maintenance centers, call centers, cellsites, equipment silos/shelters and other similar locations/structures used for electronics and communications services, including those used for navigational aids, radar, telemetry, tests and measurements, global positioning and personnel/vehicle location P1,000.00 per location c. Automated teller machines, ticketing, vending and other types of electronic dispensing machines, telephone booths, pay phones, coin changers, location or direction-finding systems, navigational equipment used for land, aeronautical or maritime applications, photography and reproduction machines x-ray, scanners, ultrasound and other apparatus/equipment used for medical, biomedical, laboratory and testing purposes and other similar electronic or electronically-controlled apparatus or devices, whether located indoor or outdoors P10.00 per unit d. Electronics and communications outlets used for connection and termination of voice, data, computer (including workstations, servers, routers, etc.),audio, video, or any form of electronics and communications services, irrespective of whether a user terminal is connected P2.40 per outlet e. Station/terminal/control point/port/central or remote panels/outlets for security and alarm systems (including watchman system, burglar alarms, intrusion detection systems, lighting controls, monitoring and surveillance system, sensors, detectors, parking management system, barrier controls, signal lights, etc.),electronics fire alarm (including early-detection systems, smoke detectors, etc.),sound-reinforcement/background, music/paging/conference systems and the like, CATV/MATV/CCTV and off-air television, electronically-controlled conveyance systems, building automation, management systems and similar types of electronic or electronically-controlled installations whether a user terminal is connected P1,000.00 per termination f. Studios, auditoriums, theaters, and similar structures for radio and TV broadcast, recording, audio/video reproduction/simulation and similar activities P1,000.00 per location g. Antenna towers/masts or other structures for installation of any electronic and/or communications transmission/reception P1,000.00 per structure h. Electronic or electronically-controlled indoor and outdoor signages and display systems, including TV monitors, multi-media signs, etc. P500.00 per unit i. Poles and attachment: i. Per Pole (to be paid by pole owner) P20.00 ii. Per attachment (to be paid by any entity who attaches to the pole of others) 20.00 j. Other types or electronics or electronically-controlled device, apparatus, equipment, instrument or units not specifically identified above P50.00 per unit SECTION 8. Accessories of the Building/Structure Fees. a. All parts of buildings which are open on two (2) or more sides, such as balconies, terraces, lanais and the like, shall be charged 50% of the rate of the principal building of which they are a part (Sections 3.a. to 3.d. of this Schedule). b. Buildings with a height of more than 8.00 meters shall be charged an additional fee of twenty-five centavos (P0.25) per cu. meter above 8.00 meters. The height shall be measured from the ground level up to the bottom of the roof slab or the top of grits, whichever applies. c. Bank and Records Vaults with interior volume up to 20.00 Cu. meters P20.00 i. In excess of 20.00 cu. meters P8.00 d. Swimming Pools, per cu. meter or fraction thereof: i. GROUP A Residential P3.00 ii. Commercial/Industrial GROUPS B, E, F, G 36.00 iii. Social/Recreational/Institutional GROUPS C, D, H, I 24.00 iv. Swimming pools improvised from local indigenous materials such as rocks, stones and/or small boulders and with plain cement flooring shall be charged 50% of the above rates. v. Swimming pool shower rooms/locker rooms: (a) Per unit or fraction thereof P60.00 (b) Residential GROUP A 6.00 (c) GROUP B, E, F, G, 18.00 (d) GROUP C, D, H, 12.00 e. Construction of firewalls separate from the building: i. Per sq. meter or fraction thereof P3.00 ii. Provided, that the minimum fee shall be 48.00 f. Construction/Erection of towers: Including Radio and TV towers, water tank supporting structures and the like: Use or Character of Occupancy Self-Supporting Trilon (Guyed) i. Single detached dwelling units P500.00 P150.00 ii. Commercial/Industrial (Groups B, E, F, G) up to 10.00 meters in height 2,400.00 240.00 (a) Every meter or fraction thereof in excess of 10.00 meters 120.00 12.00 iii. Educational/Recreational//Institutional (Groups C, D, H, I) up to 10.00 meters in height 1,800.00 120.00 (a) Every meter or fraction thereof in excess of 10.00 meters 120.00 12.00 g. Storage Silos, up to 10.00 meters in height P2,400.00 i. Every meter or fraction thereof in excess of 10.00 meters P150.00 ii. Silos with platforms or floors shall be charged an additional fee in accordance with Section 3.e. of this Schedule h. Construction of Smokestacks and Chimneys for Commercial/Industrial Use Groups B, E, F and G: i. Smokestacks, up to 10.00 meters in height, measured from the base P240.00 (a) Every meter or fraction thereof in excess of 10.00 Meters 12.00 ii. Chimney up to 10.00 meters in height, measured from the base 48.00 (a) Every meter or fraction thereof in excess of 10.00 Meters 2.00 i. Construction of Commercial/Industrial Fixed Ovens, per sq. meters or fraction thereof of interior floor areas P48.00 j. Construction of Industrial Kiln/Furnace, per cu. meter or fraction thereof of volume P12.00 k. Construction of reinforced concrete or steel tanks or above ground GROUPS A and B, up to 2.00 cu. meters P12.00 i. Every cu. m or fraction thereof in excess of 2.00 cu. meters P12.00 ii. For all other than Groups A and B up to 10.00 cu. meters 480.00 (a) Every meter or fraction thereof in excess of 10.00 meters 24.00 l. Construction of Water and Waste Water Treatment Tanks: (Including Cisterns, Sedimentation and Chemical Treatment Tanks) per cu. meter of volume P7.00 m. Construction of reinforced concrete or steel tanks except for Commercial/Industrial Use: i. Above ground, up to 10.00 cu. meters P480.00 Every meter or fraction thereof in excess of 10.00 meters 480.00 ii. Underground, up to 20.00 cu. meters 540.00 Every cu. meter or fraction thereof in excess of 20.00 cu. meters 24.00 n. Pull-outs and Reinstallation of Commercial/Industrial Steel Tanks: i. Underground, per cu. meter or fraction thereof of excavation P3.00 ii. Saddle or trestle mounted horizontal tanks, per cu. meter or fraction thereof of volume of tank 3.00 iii. Reinstallation of vertical storage tanks shall be the same as new construction fees in accordance with Section 8.k. above. o. Booths, Kiosks, Platforms, Stages and the like, per sq. meter or fraction thereof of floor area: i. Construction of permanent type P10.00 ii. Construction of temporary type 5.00 iii. Inspection of knock-down temporary type, per unit 24.00 p. Construction of buildings and other accessory structures within cemeteries and memorial parks: i. Tombs, per sq. meter of covered ground areas P5.00 ii. Semi-enclosed mausoleums whether canopied or not, per sq. meter of built-up area 5.00 iii. Totally enclosed mausoleums, per sq. meter of floor area 12.00 iv. Totally enclosed mausoleums, per sq. meter of floor area 5.00 v. Columbarium, per sq. meter 18.00 SECTION 9. Accessory Fees. a. Establishment of Line and Grade, all sides fronting or abutting streets, esteros, rivers and creeks, first 10.00 meters P24.00 i. Every meter or fraction thereof in excess of 10.00 meters P2.40 DTCSHA b. Ground Preparation and Excavation Fee i. While the application for Building Permit is still being processed, the Building Official may issue Ground Preparation and Excavation Permit (GP&EP) for foundation, subject to the verification, inspection and review by the Line and Grade Section of the Inspection and Enforcement Division to determine compliance to line and grade, setbacks, yards/easements and parking requirements. (a) Inspection and Verification Fee P200.00 (b) Per cu. meters of excavation 3.00 (c) Issuance of GP & EP, valid only for thirty (30) days or superseded upon issuance of Building Permit 50.00 (d) Per cu. meter of excavation for foundation with basement 4.00 (e) Excavation other than foundation or basement, per cu. meter 3.00 (f) Encroachment of footings or foundations of buildings/structures to public areas as permitted, per sq. meter or fraction thereof of footing or foundation encroachment 250.00 c. Fencing Fees: Made of masonry, metal, concrete up to 1.80 meters in height, per lineal meter or fraction thereof P3.00 In excess of 1.80 meters in height, per lineal meter or fraction thereof 4.00 Made of indigenous materials, barbed, chicken or hog wires, per linear meter 2.40 d. Construction of Pavements, up to 20.00 sq. meters P24.00 e. In excess of 20% or fraction thereof of paved areas intended for commercial/industrial/institutional use, such as parking and sidewalk areas, gasoline station premises, skating rinks, pelota courts, tennis and basketball courts and the like P3.00 f. Use of Streets and Sidewalks, Enclosures and Occupancy of Sidewalks up to 20.00 sq. meters, per calendar month P240.00 i. Every sq. meter or fraction thereof in excess of 20 sq. meters P12.00 g. Erection of Scaffoldings Occupying Public Areas, per calendar month i. Up to 10.00 meters in length P150.00 ii. Every lineal meter or fraction thereof in excess of 10.00 meters 12.00 h. Sign Fees: i. Erection and anchorage of display surface, up to 4.00 sq. meters of signboard area P120.00 (a) Every sq. meter or fraction thereof in excess of 4.00 sq. meters 24.00 ii. Installation Fees, per sq. meter or fraction thereof of display surface: Type of Sign Display Business Signs Advertising Signs Neon P36.00 P52.00 Illuminated 24.00 36.00 Others 15.00 24.00 Painted-on 9.60 18.00 iii. Annual Renewal Fees, per sq. meter of display surface or fraction thereof: Type of Sign Display Business Signs Advertising Signs Neon P36.00 min. fee shall be P124.00 P36.00 min. fee shall be P124.00 Illuminated P18.00 min. fee shall be P72.00 P38.00 min. fee shall be P150.00 Others P12.00 min. fee shall be P40.00 P20.00 min. fee shall be P110.00 Painted-on P8.00 min. fee shall be P30.00 P12.00 min. fee shall be P100.00 i. Repair Fees: i. Alteration/renovation/improvement on vertical dimensions of buildings/structures in square meter, such as facades, exterior and interior walls, shall be assessed in accordance with the following rate, for all Groups P5.00 ii. Alteration/renovation/improvement on horizontal dimensions of buildings/structures, such as floorings, ceilings and roofing shall be assessed in accordance with the following rate, for all Groups 5.00 iii. Repairs on buildings/structures in all Groups costing more than five thousand pesos (P5,000.00) shall be charged 1% of the detailed repair cost (itemized original materials to be replaced with same or new substitute and labor) j. Raising of Buildings/Structures Fees: i. Assessment of fees for raising of any buildings/structures shall be based on the new usable area generated. ii. The fees to be charged shall be as prescribed under Sections 3.a. to 3.e. of this Schedule, whichever Group applies. CScTED k. Demolition/Moving of Buildings/Structures Fees, per sq. meter of area or dimensions involved: i. Buildings in all Groups per sq. meter floor area P3.00 ii. Building Systems/Frames or portion thereof per vertical or horizontal dimensions, including Fences 4.00 iii. Structures of up to 10.00 meters in height 800.00 (a) Every meter or fraction thereof in excess of 10.00 meters 50.00 iv. Appendage of up to 3.00 cu. meter/unit 50.00 (a) Every meter or portion thereof in excess of 3.00 meters 50.00 v. Moving Fee, per sq. meter of area of building/structure to be moved 3.00 SECTION 10. Certificates of Use or Occupancy (Table II.G.1. for Fixed Costing). a. Division A-1 and A-2 Buildings: i. Costing up to P150,000.00 P100.00 ii. Costing more than P150,000.00 up to P400,000.00 200.00 iii. Costing more than P400,000.00 up to P850,000.00 400.00 iv. Costing more than P850,000.00 up to P1,200,000.00 800.00 v. Every million or portion thereof in excess 800.00 of P1,200,000.00 b. Divisions B-1/E-1, 2, 3/F-1/G-1, 2, 3, 4, 5/H-1, 2, 3, 4/and I-1 Buildings: i. Costing up to P150,000.00 P200.00 ii. Costing more than P150,000.00 up to P400,000.00 400.00 iii. Costing more than P400,000.00 up to P850,000.00 800.00 iv. Costing more than P850,000.00 up to P1,200,000.00 1,000.00 v. Every million or portion thereof in excess of P1,200,000.00 1,000.00 c. Divisions C-1, 2/D-1, 2, 3 Buildings: i. Costing up to P150,000.00 P150.00 ii. Costing more than P150,000.00 up to P400,000.00 250.00 iii. Costing more than P400,000.00 up to P850,000.00 600.00 iv. Costing more than P850,000.00 up to P1,200,000.00 900.00 v. Every million or portion thereof in excess of P1,200,000.00 900.00 d. Division J-1 Buildings/structures: i. With floor area up to 20.00 sq. meters P50.00 ii. With floor area above 20.00 sq. meters up to 500.00 sq. meters 240.00 iii. With floor area above 500.00 sq. meters up to 1,000.00 sq. meters 360.00 iv. With floor area above 1,000.00 sq. meters up to 5,000.00 sq. meters 480.00 v. With floor area above 5,000.00 sq. meters up to 10,000.00 sq. meters 200.00 vi. With floor area above 10,000.00 sq. meters 2,400.00 e. Division J-2 Structures: i. Garages, carports, balconies, terraces, lanais and the like: 50% of the rate of the principal building, of which they are accessories. ii. Aviaries, aquariums, zoo structures and the like: same rates as for Section 10.d. above. iii. Towers such as for Radio and TV transmissions, cell site, sign (ground or roof type) and water tank supporting structures and the like in any location shall be imposed fees as follows: (a) First 10.00 meters of height from the ground P800.00 (b) Every meter or fraction thereof in excess of 10.00 meters 50.00 f. Change in Use/Occupancy, per sq. meter or fraction thereof of area affected P5.00 SECTION 11. Annual Inspection Fees. a. Divisions A-1 and A-2: i. Single detached dwelling units and duplexes are not subject to annual inspections. ii. If the owner request inspections, the fee for each of the services enumerated below is P120.00 Land Use Conformity Architectural Presentability Structural Stability Sanitary and Health Requirements Fire-Resistive Requirements cDCEIA b. Divisions B-1/D-1, 2, 3/E-1, 2, 3/F-1/G-1, 2, 3, 4, 5/H-1, 2, 3, 4 and I-1, Commercial, Industrial Institutional buildings and appendages shall be assessed area as follows: i. Appendage of up to 3.00 cu. meters/unit P150.00 ii. Floor area to 100.00 sq. meters 120.00 iii. Above 100.00 sq. meters up to 200.00 sq. meters 240.00 iv. Above 200.00 sq. meters up to 350.00 sq. meters 80.00 v. Above three hundred 350.00 n sq. meters up to 500.00 sq. meters 720.00 vi. Above 500.00 sq. meters up to 750.00 sq. meters 960.00 vii. Above 750.00 sq. meters up to 1,000.00 sq. meters 1,200.00 viii. Every 1,000.00 sq. meters or its portion in excess of 1,000.00 sq. meters 1,200.00 c. Divisions C-1, 2, Amusement Houses, Gymnasia and the like: i. First class cinematographs or theaters P1,200.00 ii. Second class cinematographs or theaters 720.00 iii. Third class cinematographs or theaters 520.00 iv. Grandstands/Bleachers, Gymnasia and the like 720.00 d. Annual plumbing inspection fees, each plumbing unit P60.00 e. Electrical Inspection Fees: i. A onetime electrical inspection fee equivalent to 10% of Total Electrical Permit Fees shall be charged to cover all inspection trips during construction. ii. Annual Inspection Fees are the same as in Section 4.e. f. Annual Mechanical Inspection Fees: i. Refrigeration and Ice Plant, per ton: (a) Up to 100 tons capacity P25.00 (b) Above 100 tons up to 150 tons 20.00 (c) Above 150 tons up to 300 tons 15.00 (d) Above 300 tons up to 500 tons 10.00 (e) Every ton or fraction thereof above 500 tons 5.00 ii. Air Conditioning Systems: Window type air conditioners, per unit P40.00 iii. Packaged or centralized air conditioning systems: (a) First 100 tons, per ton P25.00 (b) Above 100 tons, up to 150 tons per ton 20.00 (c) Every ton or fraction thereof above 500 Tons 8.00 iv. Mechanical Ventilation, per unit, per kW: (a) Up to 1 kW P10.00 (b) Above 1 kW to 7.5 kW 50.00 (c) Every kW above 7.5 kW 20.00 v. Escalators and Moving Walks; Funiculars and the like: (a) Escalator and Moving Walks, per unit P120.00 (b) Funiculars, per kW or fraction thereof 50.00 (c) Per lineal meter or fraction thereof of travel 10.00 (d) Cable Car, per KW or fraction thereof 25.00 (e) Per lineal meter of travel 2.00 vi. Elevators, per unit: (a) Passenger elevators P500.00 (b) Freight elevators 400.00 (c) Motor driven dumbwaiters 50.00 (d) Construction elevators for materials 400.00 (e) Car elevators 500.00 (f) Every landing above first five (5) landings for all the above elevators 50.00 vii. Boilers, per unit: (a) Up to 7.5 kW P400.00 (b) 7.5 kW up to 22 kW 550.00 (c) 22 kW up to 37 kW 600.00 (d) 37 kW up to 52 kW 650.00 (e) 52 kW up to 67 kW 800.00 (f) 67 kW up to 74 kW 900.00 (g) Every kW or fraction thereof above 74 kW 4.00 viii. Pressurized Water Heaters, per unit P120.00 ix. Automatic Fire Extinguishers, per sprinkler head P2.00 x. Water, Sump and Sewage pumps for buildings/structures for commercial/industrial purposes, per kW: (a) Up to 5 kW P55.00 (b) Above 5 kW to 10 kW 90.00 (c) Every kW or fraction thereof above 10 kW 2.00 xi. Diesel/Gasoline Internal Combustion Engine, Gas Turbine/Engine, Hydro, Nuclear or Solar Generating Units and the like, per kW: (a) Per kW, up to 50 kW P15.00 (b) Above 50 kW up to 100 kW 10.00 (c) Every kW or fraction thereof above 100 kW 2.40 xii. Compressed air, vacuum, commercial/institutional/industrial gases, per outlet P10.00 xiii. Power piping for gas/steam/etc.,per lineal meter or fraction thereof or per cu. meter or fraction thereof, whichever is higher P2.00 xiv. Other Internal Combustion Engines, including Cranes, Forklifts, Loaders, Mixers, Compressors and the like: (a) Per unit, up to 10 kW P100.00 (b) Every kW above 10 kW 3.00 xv. Other machineries and/or equipment for commercial/industrial/institutional use not elsewhere specified, per unit: (a) Up to 1/2 kW P8.00 (b) Above 1/2 kW up to 1 kW 23.00 (c) Above 1 kW up to 3 kW 39.00 (d) Above 3 kW up to 5 kW 55.00 (e) Above 5 kW up to 10 kW 80.00 (f) Every kW above 10 kW or fraction thereof 4.00 xvi. Pressure Vessels, per cu. meter or fraction thereof P40.00 xvii. Pneumatic tubes, Conveyors, Monorails for materials handling, per lineal meter or fraction thereof P2.40 xviii. Weighing Scale Structure, per ton or fraction thereof P30.00 xix. Testing/Calibration of pressure gauge, per unit P24.00 (a) Each Gas Meter, tested, proved and sealed, per gas meter 30.00 xx. Every mechanical ride inspection, etc.,used in amusement centers of fairs, such as ferris wheel, and the like, per unit P30.00 g. Annual electronics inspection fees shall be the same as the fees in Section 7 of this Schedule. SECTION 12. Certifications. a. Certified true copy of building permit P50.00 b. Certified true copy of Certificate of Use/Occupancy 50.00 c. Issuance of Certificate of Damage 50.00 d. Certified true copy of Certificate of Damage 50.00 e. Certified true copy of Electrical Certificate 50.00 f. Issuance of Certificate of Gas Meter Installation 50.00 g. Certified true copy of Certificate of Operation 50.00 h. Other Certifications 50.00 NOTE: The specifications of the Gas Meter shall be: 1) Manufacturer 2) Serial Number 3) Gas Type 4) Meter Classification/Model 5) Maximum Allowable Operating Pressure psi (kPa) 6) Hub Size mm (inch) 7) Capacity m3/hr. (ft3/hr.) ARTICLE 13 Permit Fee for Agricultural Machinery and Other Equipment SECTION 1. Imposition of Fees. There shall be collected an annual permit fee at the following rates for each agricultural machinery or other equipment from operators of the said machinery, operated or rented out within the municipality. ISHaCD Rate of Fee Per Annum a. hand tractors P600.00 b. light tractors 720.00 c. heavy tractors 1,800.00 d. bulldozers 3,600.00 e. fork-lift 1,200.00 f. heavy graders 2,400.00 g. light graders 1,200.00 h. mechanized thresher 720.00 i. manual thresher 480.00 j. chain saw 1,200.00 k. mechanical dryer 2,400.00 l. Dump truck 720.00 m. Cargo truck 720.00 n. Road Rollers 720.00 o. Payloader 1,200.00 p. other agricultural machinery or other equipment not enumerated above (mechanized sprayer, etc.) 480.00 SECTION 2. Time and Manner of Payment. The fee imposed herein shall be payable upon application for a Mayor's Permit prior to the rental or operation of the equipment. SECTION 3. Administrative Provision. The Municipal 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. ARTICLE 14 Permit Fee for Inspection and Verification of Subdivision SECTION 1. Imposition of Fees. There shall be collected a Mayor's Permit fee for the verification and inspection of subdivision in the Municipality in accordance with existing ordinance and law. a. Permit fee for verification 1. For subdivision less than five (5) hectares P1,800.00 2. For subdivision from five (5) to less than ten (10) hectares 3,000.00 3. For subdivision over ten (10) hectares 4,200.00 In addition, subdivision owner shall pay an annual fee of One Hundred (P100.00) pesos or verification and inspection per hectare or fraction until the construction of the roads, bridges, drainage system, installation of electric posts and water system, if any are completed. b. Final permit fee for inspection 1. Streets/Roads For the first twenty (20) linear meters 240.00 For every meter in excess of twenty (20) linear meter 24.00 2. Area For the first twenty (20) square meters 240.00 For every square meter in excess of twenty (20) square meter 24.00 3. Reinforced concrete culvert for every meter 36.00 4. Bridge 720.00 If upon verification and inspection, it is found out that subdivision is of bigger area than what was reported as its area, the applicant shall pay the fees corresponding to the area difference and the official receipt therefore shall be presented to the Mayor before final action is taken on the application. SECTION 2. Time of Payment. The fees imposed on this Article shall be paid by the subdivision owner or his representative to the Municipal Treasurer before a verification or inspection is conducted. SECTION 3. Administrative Provision. The Municipal Mayor shall administer the provision of the Article and other existing ordinance, executive orders, lawns, relating to, and governing subdivisions and housing projects. cDTACE ARTICLE 15 Permit Fee for Cockpit, Cockpit Owners/Operators/Licensees/Promoters and Cockpit Personnel SECTION 1. Definitions. When used in this Article: a) COCKPIT includes any place, compound, building or portion thereof, where cockfights are hold, whether or not money bets are made on the results of such cockfights. b) COCKPIT MANAGER refers to the person who manage the operation of a cockpit and supervises cockfighting therein. c) BET TAKER OR PROMOTER refers to an individual who alone or with another initiates a cockfight, or calls and takes care of bets from owners of both gamecocks and those of other bettors before he orders commencement of the cockfight and thereafter distributes won bets to the winners after deducting a certain commission, or both. d) GAFFER (TAGA-TARI) is a person knowledgeable in the art of arming fighting cocks with gaffs on one or both legs. e) REFEREE (SENTENCIADOR) refer to a person who watches and oversees the proper gaffing or fighting cocks; determine the physical condition of fighting cocks while cockfighting is in progress, the injuries sustained by the cocks and their capability to continue fighting; and decides and makes known his decision by word or gesture the result of the cockfight by announcing the winner or declaring a tie in a contest game. SECTION 2. Imposition of Fees. There shall be collected the following Mayor's Permit Fees from cockpit operators/owners/licensees and cockpit personnel. a) From the owner/operator/licensee of the cockpit: Rate Per Annum 1. Cockpit application fee P1,500.00 2. Annual Cockpit Permit Fee 10,000.00 b) From cockpit personnel: Rate Per Annum 1. Cockpit Manager P2,000.00 2. Bet Manager (monton/listador) 750.00 3. Referee (kuyme) 500.00 4. Match Maker 500.00 5. Bettaker (Masyador) or Promoter 500.00 6. Kristo 200.00 7. Gaffer (mananari) 300.00 8. Medical Aide 300.00 9. Cashier 600.00 10. Other cockpit personnel 200.00 c) From cockpit operation: Rate Per Annum 1. Ordinary largada/sultada (per fight) P75.00 2. Derby largada/sultada (per fight) 150.00 SECTION 3. Time and Manner of Payment. (a) The application filing fee is payable to the Municipal Treasurer upon application for a permit or license to operate and maintain cockpits, upon presentation of Permit/OR of cockpit personnel enumerated under Section 2 (b). (b) The annual cockpit permit fee is payable upon application for a permit before a cockpit shall be allowed to operate and within the first twenty days of January of each year in case of renewal thereof. (c) The permit fees on cockpit personnel shall be paid before they participate in a cockfight and shall be paid annually upon renewal of the permit on the birth month of the permittee. cCHITA SECTION 4. Surcharge Fee Late Payment. Failure to pay the fee prescribed in this Article within the time required shall subject the taxpayer to a surcharge of twenty-five percent (25%) of the original amount of fee due, such surcharge to be paid at the same time and in the same manner as the fee due. SECTION 5. 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 Bayan shall determine the number of cockpits to be allowed in this municipality. (c) Cockpit-size and construction. Cockpits shall be constructed and operated within the appropriate areas as prescribed in the Zoning Law or ordinance. In the absence of such law or ordinance, the Municipal Mayor shall see to it that no cockpits are constructed within or near existing residential or commercial areas, hospitals, school buildings, churches or other public buildings. Owners, lessees, or operators of cockpits which are now in existence and do not conform to this requirement are required to comply with these provisions within a period to be specified by the Municipal Mayor. Approval or issuance of building permits for the construction of cockpits shall be made by the Municipal Engineer 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 Municipality. No operator or owner of a cockpit shall employ or allow to participate in a cockfight any of the above-mentioned personnel unless he has registered and paid the fee herein required. (e) Upon payment of the fees herein imposed, the corresponding Mayor's Permit shall be issued. SECTION 6. Applicability Clause. The provisions of the Presidential Decree 449, otherwise known as the Cockfighting law of 1974, and such other pertinent laws shall apply to all matters regarding the operation of cockpits and the holding of cockfights in the Municipality. CScaDH ARTICLE 16 Special Permit Fee for Cockfighting SECTION 1. Definitions. When used in this Article: a) COCKFIGHTING is the sport of pitting or evenly matching gamecocks to engage in an actual fight where bets on either side are laid. Cockfighting may also be formed as "cockfighting derby; pintakasi or tupada," or its equivalent in different Philippine localities. b) LOCAL DERBY is an invitational cockfight participated in by gamecockers or cockfighting "aficionados" of the Philippines with "pot money" awarded to the proclaimed winning entry. c) INTERNATIONAL DERBY refers to an invitational cockfight participated in by local and foreign game cockers or cockfighting "aficionados" with "pot money" awarded to the proclaimed winning entry. SECTION 2. Imposition of Fees. There shall be collected the following fees per day for cockfighting: a) Special Cockfights (Pintakasi) P500.00 b) Special Derby assessment from Promoters of b.1) Two-Cock Derby 1,000.00 b.2) Three-Cock Derby or more 1,500.00 c.) Special permit for Cockfight outside licensed cockpit c.1) Hack fight 300.00 c.2) Derby 500.00 SECTION 3. 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. Time and Manner of Payment. The fees imposed shall be payable to the Municipal Treasurer before the special cockfights and derbies can be lawfully held. SECTION 5. Administrative Provisions. a) Holding of cockfights. Except as provided in this Article, cockfighting shall be allowed in this municipality only in licensed cockpits during Sundays and legal holidays and during local fiestas for not more than three (3) days. It may also be held during municipal, agricultural, commercial, or industrial fairs, carnival, or exposition for a similar period of three (3) days upon resolution of the Sangguniang Bayan. No cockfighting on the occasion of such affair, carnival, or exposition shall be allowed within the month if a local fiesta or for more than two (2) occasions a year. No cockfighting shall be held on December 30 (Rizal Day),June 12 (Philippine Independence Day),November 30 (National Heroes Day),Holy Thursday, Good Friday, Election or Referendum Day and during Registration Days for such election or referendum. b) Cockfighting for entertainment of tourists or for charitable purposes. Subject to the preceding subsection hereof, the holding of cockfights may also be allowed for the entertainment of foreign dignitaries or for tourists, or for returning Filipinos, commonly known as "Balikbayans," or for the support of national fund-raising campaigns for charitable purposes as may be authorized upon resolution of the Sangguniang Bayan, in licensed cockpits or in playgrounds or parks. This privilege shall be extended for only one (1) time, for a period not exceeding three (3) days, within a year. aHSTID c) Cockfighting officials. Gaffers, referees, bet takers, or promoters shall not act as such in any cockfight in the municipality without first securing a license renewable every year on their birth month from the municipality where such cockfighting is held. Only gaffers, referees, bet takers, or promoters licensed by the municipality shall officiate in all kinds of cockfighting authorized herein. SECTION 6. Applicability Clause. The provision of PD 449, otherwise known as the Cockfighting Law of 1974, PD 1802 (Creating the Philippine Gamefowl Commission), and such other pertinent laws shall apply to all matters regarding the operation of cockpits and the holding of cockfights in this Municipality. ARTICLE 17 Fighting Cock License Fee SECTION 1. Imposition of Fees. Every person who owns or keeps any fighting cock shall obtain license thereof and pay to the Municipal Treasurer the sum of Thirty (P30.00) pesos per annum for every fighting cock of one (1) year old and above. SECTION 2. Time of Payment; Surcharge for Late Payment. The fee imposed shall be due on the first day of January and payable until January 20 of every year. If paid after January 20, the license shall be subject to surcharge of twenty-five (25%) percent of the amount due which shall be collected and accounted for at the same time and in the same manner as the original amount due. SECTION 3. Poundage. Failure to pay the fee and surcharge within ten (10) days from receipt of notification and demand for payment of said fee and surcharge by any authorized representative of the Municipal Treasurer shall subject the fighting cock poundage and disposal in accordance with existing ordinances and provisions of law. ARTICLE 18 Cart or Sledge Registration Fee SECTION 1. Imposition of Fees. There shall be collected a registration fee per annum, for each animal-drawn cart, sledge or caromatas used in the Municipality which shall be registered with the Municipal Treasurer in accordance with the following schedule. Rate of Fee per Annum a. Animal-drawn cart 50.00 b. Caromata 100.00 c. Pushcart 100.00 d. Animal-drawn sledge (balsa) 50.00 SECTION 2. Time and Manner of Payment. The fee shall be paid within the first twenty (20) days of January of every year (or in quarterly installment within the first twenty (20) days of each quarter).For carts or sledges acquired after January 20 the full amount of the fee for the year (or for the corresponding quarter) shall be paid within twenty days after acquisition of the cart or sledge. Any individual who sells or transfers his cart or sledge at any time for which he had paid the fee in full shall not be entitled to a refund of the fee corresponding to the remaining period for which it has been paid. CDHaET SECTION 3. Administrative Provisions. The Municipal Treasurer shall keep a register for all carts or sledges which shall set forth, among others, the name and address of the owner. ARTICLE 19 Large Cattle Registration and Transfer Fees SECTION 1. Definition. For purposes of the Article, "large cattle" includes a two-year old horse, mule, ass, carabao, cow, or other domesticated members of the bovine family. SECTION 2. Imposition of Fees. The owner of large cattle is required to register the ownership thereof with the Municipal Treasurer for which a certificate of ownership shall be issued to the owner upon payment of a registration fee of Seventy Five (P75.00) pesos, One Hundred (P100.00) pesos service fee per head. If the large cattle is sold or its ownership is transferred to another person, the sale or transfer shall likewise be registered within the Municipal Treasurer for which a certificate for transfer shall be issued to the purchaser upon payment of a transfer certificate fee in the amount of One Hundred (P100.00) Pesos, and One Hundred (P100.00) Pesos service fee per head. SECTION 3. Time of Payment. The fees shall be paid to the Municipal Treasurer upon registration or transfer of ownership of large cattle. SECTION 4. Administrative Provisions. a. Large cattle shall be registered with the Municipal Treasurer upon reaching the age of two years. b. The ownership of a large cattle, or its sale or transfer of ownership to another person shall be registered with the Municipal Treasurer. All large cattle presented to the Municipal Treasurer shall be recorded in the registry book showing the name and residence of the owner, the consideration of purchase price of the animal in cases of sale and transfer, and class, color, age, sex, and other identifying marks of the large cattle. These data shall also be stated in the certificate of ownership issued to the owner thereof. c. If the large cattle is sold of the ownership is transferred to another person, the names and the residences of the vendor or transfer and the vendee or transferee, and or reference by number to the original certificate of ownership with the name of the local unit that issued it shall likewise be indicated in the transfer certificate of ownership. No entries of transferee shall be issued by the Municipal Treasurer except upon the production of the original certificates of ownership and certificates transfer and such documents that show title to the owner. SECTION 5. Applicability Clause. All other matters relating to the registration of large cattle shall be governed by the pertinent provisions of the Revised Administrative Code and other applicable laws, ordinances and rules and regulations. TaCEHA ARTICLE 20 Regulations for the Operation of Tricycle-for-Hire and Prescribing the Permit or Franchise Fee Therefor SECTION 1. Guidelines. This Article shall regulate the issuance or grant of Motorized Tricycle Operator's Permit (MTOP) for tricycle-for-hire operating within the prescribed zone or route within the territory of the Municipality. SECTION 2. Definition of Terms. When used in this Article: a) TRICYCLE-FOR-HIRE is a motor vehicle composed of a motorcycle fitted with a single-wheel side car or a motorcycle with a two-wheel rear cab operated to render transport services to the general public for a fee. b) MOTORIZED TRICYCLE OPERATOR'S PERMIT (MTOP) is a document granting franchise or license to a person, natural or juridical, allowing him to operate tricycles-for-hire over zones or routes specified therein. c) ZONE is a contiguous land area or block, say a subdivision or a barangay, where a tricycle may operate without fixed origin and destination. d) ROUTE is the course taken or the regular line of travel where a tricycle may operate with a fix origin and destination and vice versa. SECTION 3. Powers of Sangguniang Bayan. The Sangguniang Bayan shall, upon recommendation of the Municipal Land Transportation Franchising and Regulatory Board (MLTFRB) of Lupon, shall: a) Issue, amend, revise, renew, suspend, or cancel MTOP and prescribe the appropriate terms and conditions thereof; b) Determined, fix and/or prescribe, and particularly adjust fares or rates relative to the service provided; c) Prescribe and regulate zones or routes in coordination with the Barangay; d) Fix, impose and collect, and periodically review and adjust but not oftener than every three (3) years, reasonable fees and other related charges in the regulation of tricycles; e) Establish and prescribe the conditions and quality of service. SECTION 4. Operating Conditions. 1. Within 30 days from approval of MTOP the operator shall registered with the LTO the tricycle-for-hire and secure a yellow plate. 2. Aside from its yellow LTO registration plate, a tricycle shall bear a number assigned by the Sangguniang Bayan printed boldly at the front, right and left sides with a dimension of "8x14" color of which will depend on the zone or route as specified in the MTOP approved by the Sangguniang Bayan. 3. The term of the MTOP is three (3) years, subject to renewal. It may be suspended or canceled upon due hearing by the Sangguniang Bayan. Transfer of ownership or zone/route shall be construed as an amendment to MTOP and shall require appropriate approval of the Sangguniang Bayan. acHTIC 4. No tricycle shall be allowed to carry more passengers and/or goods THAN IT IS DESIGNED FOR. Racing with other vehicles or other forms of reckless driving is strictly prohibited. No dilapidated and until units are allowed to operate. SECTION 5. Imposition of Fees. The following fees shall be imposed and collected upon the filing of the application with the Municipal Government through the Municipal Land Transportation Franchising and Regulatory Board (MLTFRB) of Lupon, provided that the annual franchise fee or supervision fee may be made in advance for a period of not more than three (3) years, to wit: 1. Annual Supervision Fee to be collected once a year on or before the anniversary date of the MTOP from all holders of MTOP P360.00/unit 2. Franchise Application Filing fee to be collected upon application for an MTOP based on the number of units 600.00 for 1st unit Additional units 180.00/unit 3. Fare adjustment Fee for fare increase to accrue upon filing of petition for fare increase, per unit 120.00 4. Filing fee for amendment of MTOP, route or line to be collected upon application 440.00 5. Confirmation Fee to be collected from all applicants which will answer for documentation and/or postage expenses 360.00 6. Sticker 75.00 7. Dropping of unit 150.00 8. Penalty for Non-renewal 250.00 ARTICLE 21 Regulations for the Operation of Bicycle and Pedicabs (Pedal Operated Tricycles Otherwise Known as Trisikads) Within the Territorial Jurisdiction of the Municipality, Prescribing Fees Thereof SECTION 1. Classification of Bicycle and Pedicabs (Pedal-Operated Tricycle Otherwise Known as Trisikads). Bicycle and Pedicabs shall be classified as for hire, commercial use, or owner driven. SECTION 2. Definition of Terms. When used in this Article: ADCIca a. Bicycle is two-wheel vehicle, one infront of the other without motor; b. Pedicab (pedal-operated tricycle) otherwise as "trisikads" is a vehicle having three (3) wheels and operated by means of a pedal to include bicycle with sidecar; c. Bicycle or Pedicab for hire one being used in transporting passengers, goods or both for a fee; d. Bicycle or Pedicab for commercial use one being used to transport commercial goods of its owner for delivery to customers; e. Private bicycle or pedicab is one being used by the owner for transport of his goods and for personal use. SECTION 3. Registration. a. No person shall operate a bicycle or pedicab unless the same is registered with the traffic Division of the PNP Station in the Municipality and the corresponding fee is fully paid; b. Registration of bicycle and/or pedicabs shall be done within the first twenty (20) days of January of each year; c. Newly acquired bicycles and/or pedicabs shall be registered within thirty (30) days from date of acquisition without prejudice to sub-paragraph (e) hereof; d. Failure to register within the period specified above shall make the owner of the bicycle and/or pedicab liable to a fifty (50%) percent surcharge on the registration fee; e. No registration or renewal of registration shall be allowed on units which are unfit for public use or not roadworthy as determined to the Traffic Division of the PNP Station of the Municipality; f. The registration plate number of a bicycle and/or pedicab shall be prominently displayed at the rear portion of the pedicab clearly visible at a distance of 15 meters and the driver/operator shall always carry his photo copy of the registration papers. SECTION 4. Imposition of Fees. There shall be collected an annual registration fee for every bicycle, trisikad and motorized trisikad registered in the Office of the Municipal Treasurer in accordance with the following schedule: Fee per Unit a. On bicycle: a.1 Bicycle for hire/rent/commercial use P150.00 a.2 Bicycle for private use 50.00 a.3 Motorized bicycle 100.00 b. On Trisikad (pedal operated/manual) b.1 Trisikad for hire/rent/commercial use 250.00 b.2 Trisikad for private use 150.00 c. Motorized Trisikad: c.1 Motorized Trisikad for hire/rent/commercial use base on engine horse power: 3.0 H.P. to 3.9 H.P. 400.00 4.0 H.P. to 3.9 H.P. 450.00 5.0 H.P. to 5.9 H.P. 500.00 6.0 H.P. and over 550.00 c.2 Motorized Trisikad for private use 200.00 d. Penalty for violation 200.00 Provided, however, that the owner/operator of bicycles or pedicabs shall have the option to register his newly acquired unit/units for a period of three (3) years. ACTIHa Payment of Registration fees as per above rates plus the cost of plate shall be made to the Municipal Treasurer's Office which shall issue a corresponding receipt thereof. SECTION 5. Administrative Provisions. 1) Only Filipino citizens, corporations or entity, 60% of the ownership of which are owned by Filipino citizens are authorized to operate bicycles or pedicabs for hire. 2) The drivers or operators of bicycles and/or pedicabs shall at all times comply with the traffic rules and regulations while operating their units. 3) Every bicycle and/or pedicab being operated at night shall be equipped with light on the front which shall emit a white light from a distance of atleast sixty-five (65) meters to the front and with a rear reflex mirror or reflectorized tape visible for a distance of 65 meters to the rear. 4) No person shall operate a pedicab unless it is equipped with a device capable of giving a signal for a distance of at least 10 meters. ARTICLE 22 Permit Fee on Caretela or Calesa SECTION 1. Imposition of Fee. There shall be collected a permit fee of One Hundred (P100.00) Pesos per annum, for each calesa or caretela in the Municipality. SECTION 2. Time and Manner of Payment. The fee imposed herein shall be due and payable upon application for a Mayor's Permit within the first twenty (20) days of January. SECTION 3. Administrative Provision. All "calesa" or "caretela" shall be registered with the Municipal Treasurer who shall provide a metal plate for every registered "calesa" or "caretela" after payment of the cost thereof. The Municipal Treasurer shall keep a register of all "calesa" or caretela which shall contain, among others, the name and address of the owner and the number of the registration plate. HCSAIa ARTICLE 23 Impounding of Motor Vehicles and Authorizing the Collection of Impounding Fees SECTION 1. Public Pound. A public pound for motor vehicles is hereby authorized to be established and maintain under the supervision of the Municipal Engineer in such location as may be designated by the Municipal Mayor. SECTION 2. Responsibility. The Municipal PNP Station Commander shall cause to be tow or impounded any and all motor vehicles abandoned or parked under any of the circumstances enumerated and defined in Section 3 of this Article. Upon being advised by the PNP, it shall be the duty of the Poundkeeper to receive any and all motor vehicles found abandoned or improperly parked under any of the circumstances enumerated and defined in Section 3. Within twenty-four (24) hours after the receipt of an impounded motor vehicle, the Poundkeeper shall notify the person in whose name the said vehicle is registered in the Land Transportation Commission, if known, of the fact that said motor vehicle has been impounded. He shall keep a complete record of each impounded motor vehicle, engine and chassis numbers and such other identifying description of said motor vehicle as he may deem necessary furnishing the owner of the vehicle of such data and the manner and mode of disposal. He shall also keep a record of the amount collected on each motor vehicle, in case of redemption or sale as provided for in this Article. SECTION 3. Abandonment. For the purpose of this Article, a motor vehicle shall be considered abandoned or improperly parked, if not being under the care of a responsible person and it is found in any of the following conditions, to wit: a. A motor vehicle abandoned or parked in such manner as to block obstruct or interfere with the five movement of vehicular or pedestrian traffic; b. A motor vehicle abandoned in the national highway in such a manner that a part of the motor vehicle as parked in the cemented as asphalted portioned of the road; c. A motor vehicle parked for repair and/or assembly work in any public street or place by motor vehicle to repair shop and/or assembly plant shall be immediately liable for impounding under this Article; d. A motor vehicle parked or left on a public street or place for eight (8) hours for any reason not specified in the foregoing paragraphs; and e. A motor vehicle parked or left on a public place in violation of traffic rules and regulations. SECTION 4. Fees. For the towing of each impounded motor vehicle to the public pound, the following fees shall be collected: CaSAcH a. For each truck of over two (2) tons capacity 1,000.00 b. For each truck of two (2) tons or less capacity 800.00 c. For each automobile and other vehicles of over two (2) tons capacity 500.00 d. For each automobile and other vehicles of two (2) tons or less capacity 400.00 e. An additional fee of P10.00 per kilometer shall be collected outside the Municipal Poblacion. 50.00 per km. In addition to the foregoing fees, there shall be charged and collected the following fees for the upkeeping and/or maintenance of said impound motor vehicles while in the public pound: a. For each truck of over two (2) tons capacity 300.00/day or Fraction thereof b. For each truck of two (2) tons or less capacity 200.00/day or Fraction thereof c. For each automobile and other vehicles of over two (2) tons capacity 150.00/day or Fraction thereof d. For each automobile and other vehicles of two (2) tons or less capacity 100.00/day or Fraction thereof A motor vehicle so impounded shall be held for a maximum period of three (3) months from the date of its impounding, after which, the same shall be sold at public auction in accordance with the Article and the provisions of existing laws pertinent thereto. SECTION 5. Advertisement. Within forty eight (48) hours after receipt of any motor vehicle in the Public Pound, the Pound keeper, upon the approval of the Municipal Mayor, shall advertise or cause to be advertised once a week for two consecutive weeks in one (1) weekly local newspaper of general circulation in the Municipal, a NOTICE in the following form. MOTOR VEHICLE POUND NOTICE Impounded in the Public pound is the following described motor vehicle: (Here state the description of said motor vehicle and its registered owner, of known).Unless redeemed, said motor vehicle will be sold at public auction for cash to the highest bidder, said sale to be held at the Public Pound at the hour of ____ o'clock on the ____ day of ____________, 20___. _________________________ Pound keeper The date mentioned in said notice shall be at least three (3) months from the date the motor vehicle was received for impounding. If said motor vehicles is not redeemed before said date, an authorized representative of the Municipal Treasurer shall proceed to sell the same in accordance with said notice, after a proper appraisal shall have been made by the Municipal Engineer and the Municipal Treasurer or their duly authorized representatives. The owner and/or any authorized person redeeming the impounded vehicle shall pay the required fees and reimburse all necessary and incidental expenses relative thereto. IaHDcT SECTION 6. Billing. After the auction sale of an impounded motor vehicle, the Pound keeper shall render to the Municipal Treasurer a bill to the authorized fees and actual expenditures thereof to be credited to the proper account. The remaining balance of the amount received by virtue of said sale, deducting therefrom the amount of the auction expenses and all other expenses incident to the sale, if any, shall be turned-over to the owner of such motor vehicle, if said amount is claimed within thirty (30) days from the date of the sale; thereafter, said balance shall accrue to the general fund of the Municipality. SECTION 7. Prohibition. No poundkeeper or other employee in the Public Pound shall be allowed to participate, directly or indirectly, as a purchaser in the public auction sale of an impounded motor vehicle. Such sale to the Poundkeeper or other employees of the public pound shall be null and void. SECTION 8. Safekeeping. It shall be the duty of the PNP Officer or the Poundkeeper or other employees of the Pound to exercise due care in the towing or in the safekeeping of the impounded motor vehicles as the case may be, so as to prevent or avoid any damage to the same. ARTICLE 24 Impounding of Astray Animals SECTION 1. Definition of Terms. When used in this Article: "Astray Animal" means an animal which is set loose or not under the complete control of its owner or the one in charge or in the possession thereof, or found in streets and public or private places whether fettered or not. "Streets and Public Places" includes national, municipal or barangay streets, parks, plazas, and such other places open to the public. "Private Places" includes privately-owned streets, yards, rice fields, farmlands and lots owned by an individual other than the owner of the animal. SECTION 2. Imposition of Fees. There shall be collected the following poundage fees for each day or fraction thereof from the owner of an astray animal. a. Large cattle P100.00 per day b. All other animals 50.00 per day SECTION 3. Time of Payment. The poundage fee shall be paid to the Municipal Treasurer before the release of the animal to its owner. SECTION 4. Administrative Provisions. a. The LGU should established and provide a poundage cage for purposes relative to this article. b. The PNP Station Commander in the Municipality shall apprehend and impound any astray animal which he shall record in a book for this purpose. c. The Municipal Treasurer shall cause a notice of the impounding of the animal to be posted at the main door of the municipal hall for five (5) consecutive days, starting one day after the animal is impounded, within which the owner is required to claim and establish ownership thereof. DEIHAa d. If no person shall claim ownership of the animal after expiration of five (5) days from its impounding, shall be sold at public auction under the following procedures: 1. The Municipal Treasurer shall post notice for five (5) days in two (2) conspicuous places including the main door of the municipal hall and the public market. The animal shall be sold to the highest bidder. Within five (5) days after the auction sale the Municipal Treasurer shall make a report on the proceedings in writing to the Municipal Mayor. The owner may stop the sale by paying at any time before or during the auction sale, the poundage fees due and the cost of the advertisement and the conduct of sale to the Municipal Treasurer, otherwise, the sale shall proceed. 2. The proceeds of the sale shall be applied to satisfy the cost of impounding advertisement and conduct of sale. The residue over these costs shall accrue to the General Fund of the Municipality. 3. In case the impounded animal is not deposed of within ten days from the date of notice of the public auction, the same shall be considered sold to the Municipal Government for the amount equivalent to the poundage fees due. ARTICLE 25 Annual Regulatory Fees for Keeping or Storage of Combustible Materials SECTION 1. Regulatory Fee. Before a permit may be granted for the keeping or storing of combustible materials, an annual permit fee shall be paid to the Municipal Treasurer according to the following schedule: A. Storage of flammable, combustible, or explosive substance 1. Flammable liquids a. Flammable liquids with flash point at 20 degrees Fahrenheit or below, such as gasoline and other carbon besolphide, naptha, allodin and acetone: 1 to 25 gallons P60.00 Over 25 to 50 gallons 80.00 Over 50 to 100 gallons 100.00 Over 100 to 500 gallons 140.00 Over 500 to 1,000 gallons 180.00 Over 1,000 to 1,500 gallons 220.00 Over 1,500 to 2,000 gallons 260.00 Over 2,000 to 2,500 gallons 340.00 Over 2,500 to 3,000 gallons 420.00 Over 3,000 to 3,500 gallons 500.00 Over 3,500 to 4,000 gallons 700.00 Over 4.000 to 8,000 gallons 900.00 Over 8,000 to 10,000 gallons 1,300.00 Over 10,000 to 50,000 gallons 2,000.00 Over 50,000 up to 200,000 gallons 2,600.00 Over 200,000 up to 500,000 gallons 3,400.00 Over 500,000 to 1,500,000 gallons 4,500.00 Over 1,500,000 gallons 5,500.00 b. Flammable liquids with flash point at above 20 degrees Fahrenheit and below 100 degrees Fahrenheit such as alcohol, amylacetate, toluol, ethyl acetate: 1 to 25 gallons 40.00 Over 25 to 50 gallons 60.00 Over 50 to 100 gallons 100.00 Over 100 to 500 gallons 130.00 Over 500 to 1,000 gallons 250.00 Over 1,000 to 5,000 gallons 500.00 Over 5,000 to 25,000 gallons 900.00 Over 25,000 to 50,000 gallons 1,500.00 Over 50,000 gallons 2,300.00 c. Combustible liquids with flash point at 100 degrees Fahrenheit to 200 degrees Fahrenheit such as turpentine, thinner, prepared paints, diesel oil, fuel at kerosene, varnish, cleaning solvent, polishing liquids: 1 to 25 gallons 25.00 Over 25 to 50 gallons 40.00 Over 50 to 100 gallons 90.00 Over 100 to 1,000 gallons 150.00 Over 1,000 to 5,000 gallons 300.00 Over 5,000 to 10,000 gallons 400.00 Over 10,000 to 50,000 gallons 600.00 Over 50,000 to 100,000 gallons 900.00 Over 100,000 to 500,000 gallons 1,600.00 Over 500,000 to 900,000 gallons 3,000.00 Over 900,000 gallons 5,100.00 d. Combustible liquids with flash point of over 200 degrees Fahrenheit when subject to spontaneous ignition or is artificially heated to a temperature equal or higher than its flash point such as petroleum oil, crude oil, others: 1 to 25 gallons 40.00 Over 25 to 50 gallons 50.00 Over 50 to 100 gallons 80.00 Over 100 to 500 gallons 150.00 Over 500 to 1,000 gallons 250.00 Over 1,000 to 20,000 gallons 350.00 Over 20,000 gallons 450.00 2. Flammable Gases a. Acetylene, hydrogen, coal, gas and other flammables in gaseous form, including liquified petroleum gas and other compressed gases: 1 to 25 gallons 60.00 Over 25 to 100 gallons 120.00 Over 100 to 500 gallons 300.00 Over 500 to 2,000 gallons 600.00 Over 2,000 to 10,000 gallons 900.00 Over 10,000 to 50,000 gallons 1,500.00 Over 50,000 to 100,000 gallons 2,000.00 Over 100,000 gallons 2,500.00 3. Combustible solids a. Calcium Carbide: 1 to 20 kg 60.00 Over 20 but not more than 50 kg. 90.00 Over 50 but not more than 500 kg. 120.00 Over 500 but not more than 1,000 kg. 150.00 Over 1,000 but not more than 5,000 kg. 200.00 Over 5,000 but not more than 10,000 kg. 300.00 Over 10,000 but not more than 50,000 kg. 500.00 Over 50,000 kg. 800.00 b. Pyrolyxin: 1 to 50 kg 80.00 Over 50 to 200 kg. 100.00 Over 200 to 500 kg. 175.00 Over 500 to 1,000 kg. 350.00 Over 1,000 to 3,000 kg. 600.00 Over 3,000 to 10,000 kg. 1,500.00 Over 10,000 kg. 2,500.00 c. Matches: 1 to 100 kg 200.00 Over 100 to 500 kg. 400.00 Over 500 to 1,000 kg. 600.00 Over 1,000 to 5,000 kg. 1,000.00 Over 5,000 kg. 1,600.00 d. Nitrate, phosphorous, bromine, sodium, piric acid, and other hazardous explosive, corrosive, oxidizing and lachymatory properties: 1 to 25 kg 75.00 Over 25 to 100 kg. 150.00 Over 100 to 500 kg. 225.00 Over 500 to 1,000 kg. 300.00 Over 1,000 to 5,000 kg. 500.00 Over 5,000 kg. 800.00 e. Shredded combustible materials such as wood-shaving (kusot),waste (estopa) sisal, oakum and other similar combustible shaving and fine materials: 1 to 100 cu. ft. 90.00 Over 100 to 500 cu. ft. 150.00 Over 500 to 1,000 cu. ft. 225.00 Over 1,000 to 2,500 cu. ft. 350.00 Over 2,500 cu. ft. 500.00 f. Tax resin, waxes, copra, rubber coal, bituminous coal and similar combustible materials: 1 to 100 kg 200.00 Over 100 to 500 kg. 300.00 Over 500 to 1,000 kg. 500.00 Over 1,000 to 3,000 kg. 750.00 Over 3,000 to 5,000 kg. 1,000.00 Over 5,000 to 10,000 kg. 1,500.00 Over 10,000 kg. 2,250.00 B. Cinematograph Films: With a total aggregate weight of not more than 500 kilos 600.00 With a total aggregate weight of more than 500 kilos but not more than 2,000 kilos 800.00 With a total aggregate weight of more than 2,000 kls. 1,000.00 SECTION 2. Time of Payment. The fees imposed shall be paid to the treasurer upon application for his permit with the Mayor to store the aforementioned substances. SECTION 3. Administrative Provisions. 1. No person shall have, keep or store at his place of business, any of the flammable combustible or explosive substances without first securing a permit thereof. Gasoline, napha, not exceeding the quantity of one hundred (100) gallons kept in, and used by launches or motor boats, and any quantity of gasoline kept in the tank of and used by any motor vehicle shall be exempted from the permit fee herein required. DcHSEa 2. The Mayor shall promulgate regulations for the proper storing of said substances and shall designate the proper official who shall have supervision thereof. ARTICLE 26 Fees for the Conveyance or Transportation of Any Explosive or Hazardous Inflammable Liquid within the Limits of This Municipality SECTION 1. Permits. It shall be unlawful for any person, firm or corporation to convey or transport any explosive or hazardous inflammable liquid within the municipal limits of the Municipality, in any truck, tank trailer, vessels, boat or craft or any motor vehicle without first having obtained a permit from the Municipal Mayor for said conveyance, upon recommendation by the Chief of the Local Fire Service. SECTION 2. Definition of Hazardous, Inflammable Liquid. For the purpose of this Article, a hazardous inflammable liquid shall be considered to include those liquids with flash points below 100 degrees Fahrenheit such as gasoline, oil, kerosene and other similar materials. SECTION 3. Fees. For every permit granted under the provisions of this Article, the following fees shall be paid: a) Cargo trucks a payload capacity of 20-50 gallon drums or equivalent 500.00 b.) Over 50 gallons drum or equivalent 600.00 c.) Tank trucks, tank trailer, and semi-tank trailers having capacity of 1. 6,000 liters or less 400.00 2. Over 6,000 liters 600.00 d.) Self-propelled or non self-propelled package 400.00 e.) Self-propelled or non-propelled bulk craft 600.00 Provided, that no fuel for consumption, conveyance, storage tanks deposited on the conveyance, up to Fifty (50) gallons, shall be permitted without first securing permit or paying the above fees. Provided, further, that the government of the Republic of the Philippines and/or any of its political subdivisions, the United States Army and Navy, United States Embassy and members of its staff, diplomatic and consular representatives and officers of foreign governments are hereby exempted from the imposition of the fees mentioned therein. ARTICLE 27 Regulatory Provisions and Other Fees for Mining Operation SECTION 1. Definition of Terms. When used in this Article: a. ENVIRONMENTAL USERS any person, individual or juridical who made use of the environment for commercial and industrial purposes. CTHaSD b. MINERAL RESOURCES this refers to the municipality's natural resource deposits such as mineral ore (metallic) extracted within the jurisdiction of the Municipality of Lupon, Davao Oriental. c. MONITORING FUND fund intended for the conduct of training and seminars, traveling expenses during area supervision and study of the extent of damage to the environment. d. OPERATOR any person who is engaged in, or who has applied for a permit to engage in, mining, whether individually, jointly or through subsidiaries, agents, employers, contractors or sub-contractors. SECTION 2. Registration of All Goldmine, Coppermine & Chromite Tunnels Existing Within This Municipality. 1. It is hereby declared as the policy of the Municipality to institute a legal and policy framework for a holistic management of the environment and the maximize revenue generations of its municipal natural resources. 2. All operators/owners of goldmine, coppermine & chromite tunnels/open pits in the municipality shall register their tunnels/open pits annually to the Office of the Municipal Treasurer for proper recording and inventory purposes. 3. There shall be prescribed a period of registration which shall fall within the first quarter of every Calendar Year. 4. Schedule of Fees shall be as follows: a) ENVIRONMENTAL IMPACT ASSESSMENT FEE For every tunnel/open pit therein, an amount of Three Thousand Pesos (P3,000.00) shall be collected to tunnel/open pit operator as his counterpart fund to the municipal environment program. b) MUNICIPAL ENVIRONMENT CLEARANCE FEE An amount of Three Thousand Pesos (P3,000.00) shall be collected from every tunnel/open pit owner/operator to compensate for the physical disturbance mining operation has caused the environment. c) ANNUAL REGISTRATION FEE For every tunnel/open pit therein, an amount of One Thousand Pesos (P1,000.00) shall be collected from every tunnel/open pit operator. d) ANNUAL INSPECTION FEE The amount of Five Hundred Pesos (P500.00) shall be collected from every tunnel/open pit operator to cover the expenses in the inspection of all tunnels/open pits in determining the actual status of the tunnel/open pit. e) MAYOR'S PERMIT FEE The amount of Three Thousand Pesos (P3,000.00) shall be collected from every tunnel/open pit operator. 5. For purposes of monitoring the registration of these goldmine, coppermine & chromite tunnels/open pits, a Special Monitoring Team composed of personnel under the Office of the Municipal Treasurer, assigned for this purpose, shall conduct an annual monitoring and inventory of tunnels/open pits within the municipality and submit its report to the Municipal Treasurer for proper evaluation and appropriate action. TacSAE 6. Right of Entry and Inspection For the purpose of ascertaining compliance with the provisions of this Ordinance, any authorized officer, agent, employee or representative of the Municipal Government of Lupon may inspect any mining site upon presentation of appropriate credentials to show valid authority. 7. Failure or non-compliance of tunnel/open pit owners/operators to register their tunnels/open pits within the prescribed period of registration shall be a ground for indefinite suspension of his permit. SECTION 3. Imposing Environmental Users Fee and Road Users Fee on Extracted Mineral Ores and Forest Products in this Municipality. 1. IMPOSITION OF FEES. a) Environmental Users Fee. It is hereby imposed an environmental users fee of P5.00 per 50 kgs. of extracted mineral ore (metallic) in the Municipality of Lupon, Davao Oriental which will be distributed as follows: For reforestation and livelihood project (share of the barangay where the mineral ore is extracted) P3.00 For socio-economic fund 1.00 For monitoring and rehabilitation 1.00 b) Road Users Fee. An amount of One Thousand Pesos (P1,000.00) shall be collected from every truckload of mineral ores and/or forest products to form part of the necessary funds for the rehabilitation of the barangay and municipal roads damaged by road users. 2. TIME AND MANNER OF PAYMENT. The payment shall be imposed by LGU of Lupon, Davao Oriental particularly the Office of the Municipal Treasurer or his/her duly authorized representative upon ascertaining the volume of the extracted mineral ores and/or forest products. 3. PENALTY. Failure of payment of the fees herein imposed shall be the ground for indefinite suspension of his permit to operate and confiscation of extracted mineral ores and/or forest products. ARTICLE 28 Permit Fees for the Conduct of Group Activities SECTION 1. Imposition of Fees. Every person who shall conduct or hold any program or activity involving the grouping of people within the jurisdiction of the Municipality shall obtain a Mayor's Permit therefor and pay to the Municipal Treasurer the corresponding fee in accordance with the following schedules: SDHacT 1. Conference, meeting, rallies and demonstrations. a) Inside building or hall P300.00 b) Outdoor, in parks, plazas, roads or streets 750.00 2. Dances a) Jam sessions 300.00 b) Benefit dances with ordinary sound light system 300.00 With stereo quadrasonic sounds and disco light 450.00 c) Coronation and Ball Barangay outside Poblacion 300.00 Poblacion 450.00 3. Stage presentations a. Stage shows and vaudevilles 450.00 b. Drama 450.00 c. Cultural and Fashion shows 450.00 d. Other presentation 300.00 4. Other activities a. Beauty popularity contest 450.00 b. Horse and other animal fights/race 450.00 c. Races 450.00 d. Athletic competition/games 450.00 e. Promotional sales/demonstrations 1. Multi-national/big corporation 750.00 2. Small companies 450.00 f. Bingo socials (subject to regulatory ordinances) 450.00 g. Mahjong parlors (subject to regulatory ordinances) Regular For the first Table 1,050.00 For every additional table 525.00 Special For the First Table 1,350.00 For every additional table 525.00 SECTION 2. Time of Payment. The fee imposed shall be paid to the Municipal Treasurer upon filing of the application for a permit with the Municipal Mayor. SECTION 3. Exemptions. Programs or activities conducted by educational, charitable, religious and governmental institutions free to the public shall be exempt from the payment of the fee herein imposed, provided, that the corresponding Mayor's Permit should 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 4. Administrative Functions. A copy of every permit issued by the Municipal Mayor shall be furnished to the PNP Station Commander in the municipality who shall assign police officers to the venue of the program or activity to help maintain peace and order. ARTICLE 29 Permit Fee on Film-Making and Videotape Coverage SECTION 1. Imposition of Fees. There shall be collected a permit fee per film from any person that shall go on location-filming or have video coverage on any program or activity within the territorial jurisdiction of the Municipality, in the following schedules: Rate of Fee per Annum a) Commercial Movies P4,500.00 b) Commercial Advertisements 3,000.00 c) Documentary Films 1,500.00 d) Video Tape Coverage 900.00 SECTION 2. Time of Payment. The fee imposed shall be paid to the Municipal Treasurer upon application for the Mayor's Permit before location-filming is commenced. ACETID ARTICLE 30 Permit Fee on Parades and Motorcades SECTION 1. Imposition of Fee. There shall be collected a permit fee of Two Hundred (P200.00) pesos per day on every circus or menagerie parade or other parades using banners, floats or musical instruments held in the Municipality. SECTION 2. Exemption. Civic and military parades and religious processions shall be exempt from the payment of the permit fee imposed herein. SECTION 3. Time of Payment. The fee imposed herein shall be paid to the Municipal Treasurer upon application for a permit to the Municipal Mayor. SECTION 4. Administrative Provision. Any person that shall hold a parade within the Municipality of Lupon shall first obtain a permit from the Municipal Mayor before undertaking the activity. For the purpose, a written application in a prescribed form shall set forth the name and address of the applicant, the description of the activity, the place or places where the same will be conducted and such other pertinent information or data as may be required. CHAPTER VI Service Fees ARTICLE 31 Secretary's Fee SECTION 1. 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 the Municipal Government: a) For every 100 words or fraction thereof, computer printed or typewritten (not including the certification and notation),1st two copies (per copy) P100.00 b) Where the copy to be furnished is in printed form in whole or in part, or each page (double this fee if there are two pages in a sheet) 100.00 c) For each certificate of correctness (with seal of office) written on the copy or attached thereto: 100.00 1st two copies d) For certifying the official act of a Municipal Judge or other judicial certificate, Municipal Mayor, Municipal Secretary, Civil Registrar and other Municipal Officials. 75.00 1st two copies e) For certified copies of any paper, record, decree, judgment or entry of which any person is entitled to demand and receive a copy (in connection with judicial proceedings) for each 100 words. 20.00 f) Certified photocopy or any other copy produced by copying machine, per page, long or short 20.00 g) Certified true copy, per page 50.00 h) For preparing affidavits or any documents; per page, per sheet 100.00 i) For administering oaths; per documents 100.00 j) For the use of the mimeo machine/duplo; per ream 100.00 k) Affidavits 100.00 l) Postal Service fee 100.00 SECTION 2. Exemption. The fees imposed in this Article shall not be collected for copies furnished to other offices or branches of the government for official business except for copies required by the Court at the request of the litigants, in which case charges shall be made in accordance with the above-mentioned schedule. SDHCac SECTION 3. Time of Payment. The fee shall be paid to the Municipal Treasurer at the time of the request, written or otherwise, for the issuance of the copy of any municipal record or document is made. ARTICLE 32 Local Registry Fees SECTION 1. Imposition of Fees. There shall be collected the following fees for services rendered by the Local Civil Registrar of the Municipality: a. Marriage Fees: 1. For application where applicants are residents of the municipality P250.00 2. For application where one of the applicants is a non-resident 300.00 3. For application where one of the applicants is a foreigner 3,000.00 4. License fee 10.00 Service fee 150.00 5. Service Fee (BREQS) 300.00 6. Solemnization fee if done by the Mayor If done within the office of the Mayor 1,000.00 If done outside the office of the Mayor 2,000.00 7. Registration of marriage certificate (timely) 200.00 8. Registration of marriage certificate (Art. 34) 350.00 9. Registration of Islam marriage certificate (timely) 300.00 10. Marriage counseling fee 300.00 11. Special marriage counseling fee Where one of the applicants is a foreigner 7,000.00 Where both couple are Filipino 2,000.00 b. For the registration of documents and certified copies of documents on file in the office of the Local Civil Registrar: 1. Per registration of legitimation 200.00 2. Per registration of an adoption 200.00 3. Per registration of voluntary emancipation of minor 150.00 4. Per registration of court decision recognizing or acknowledging natural children or impugning or denying such recognition 200.00 5. Per registration of judicial determination of paternity affiliation 150.00 6. Per registration of court decision or order of custody of minor and guardianship 200.00 7. Issuance of Certificate of Finality (RA 9048) 200.00 8. Per registration of change of name 250.00 9. Per registration of aliases 250.00 10. Per registration of naturalization 400.00 11. Per registration of election of Filipino Citizenship 1,500.00 12. Per registration of repatriation or voluntary renunciation of citizenship 300.00 13. Per registration of live birth: b. Within thirty (30) days from the date of birth 100.00 c. After thirty (30) days from the date of birth but not more than six (6) months 150.00 d. After six (6) months from the date of birth but not more than one (1) year 200.00 e. After one (1) year 250.00 14. Per registration of death certificate 100.00 15. Per registration of each death certificate changed and corrected 150.00 16. Per registration of court decision or order to correct or change entry in any certificate of birth, marriage or death. 200.00 17. Per registration of R.A. 9255 600.00 18. Per registration of R.A. 10172 3,000.00 19. Issuance of certificate of authenticity 150.00 20. Verification with issuance of copy 100.00 21. Archival Fee (R.A. 9048/R.A. 10172) 100.00 22. Security Fee 20.00 23. Per registration of filing supplemental birth certificate 300.00 24. Per registration of an annulment of marriage 1,500.00 25. Issuance of annotated marriage certificate (Annulment) 5,000.00 26. Per registration of a legal separation or divorce 1,000.00 27. Photography of documents on file with the Civil Registry 100.00 28. Issuance of certified Xerox and/or true copies of registry records, for each page other than (a) below 100.00 (a) For birth and marriage certificate for purposes of travel abroad: 250.00 1st two copies c. Permit fee for cadaver disposition: 1. Burial permit fee 150.00 2. For exhumation of cadaver 200.00 3. For removal of cadaver 200.00 4. For cremation 300.00 5. Entrance from other city/municipality 500.00 6. Transfer to other city/municipality 200.00 7. Cemetery fee 200.00 (Note: As a nation policy, registration of births, deaths, marriages, and foundling are free of charge pursuant to the provisions of OP Proclamation No. 326 dated February 14, 1994 as amended by Proclamation No. 436 dated August 9, 1994 issued by the Office of the President and under an Unnumbered Memorandum from the Office of the Civil Registrar General dated February 16, 1994 and also under DILG MC-94-154 dated September 8, 1994) SECTION 2. Exemptions. The above fees shall not be collected in the following cases: EADSIa a) Issuance of certified copies of documents for official use at the request of a component Court or other government agency. b) Issuance of birth certificate of children reaching school age when such certificates are required for admission to the primary grades in a public school. c) Burial permit of a pauper per recommendation of the Municipal Mayor. SECTION 3. Time of Payment. The fees shall be paid to the Municipal Treasurer before the registration of a documents or issuances of the license or certified copy of a local registry or document. SECTION 4. Declaration of Births, Deaths and Marriages. It shall be registered and recorded in accordance with the Civil Registry Law otherwise known as Act No. 3753 and the delay of such declaration shall be counted at the lapse of the following periods: Live Births 30 days Deaths 48 hours (2 days) Fetal Deaths 48 hours Marriages 15 days SECTION 5. Imposing Administrative Fines for Delayed Declaration of Births, Deaths and Marriages and Providing Penalty Thereto. There shall be imposed for delayed declaration of births, deaths, and marriages, an administrative fine in the following schedules: For Delayed Declaration of Deaths: a) Delay of more than twelve (12) hours but less than one (1) day P50.00 b) Delay of more than one (1) day but less than five (5) days 75.00 c) Delay of more than five (5) days to fifteen (15) days 75.00 d) Delay of more than fifteen (15) days to thirty (30) days 75.00 e) Delay of more than one (1) month but less than one (1) year 150.00 f) Delay of more than one (1) year 250.00 For delayed declaration of Marriage: 400.00 Certification Fee: a. For birth 150.00 b. For death 100.00 c. For marriage: Foreign 250.00 Local 150.00 d. Certification per records: Birth for travel abroad 250.00 Marriage for travel abroad 250.00 SECTION 6. Administrative Provision. a) A marriage license shall not be issued unless a certification is issued by the Family Planning Coordinating Council that the applicants have undergone lectures on Family Planning. SEDICa b) No fee shall be collected for registration of birth and deaths provided the same are reported in accordance with the reglamentary period as provided in the next preceding section, however, there shall be collected the amount of P50.00 of birth, P30.00 for death and P50.00 for marriage as service fee. c) It shall be the duty of the Municipal Treasurer to receive and collect administrative fines as provided for in this Ordinance. d) Persons charged with the duty of reporting to the Local Civil Registrar the facts of births, deaths and marriages in accordance with the Civil Registry otherwise known as Act 3753, who fails to perform their duties, shall be reported by the Local Civil Registrar, this municipality, to the Provincial Prosecutor of the province for proper action and prosecution for violation of the Civil Registry Law. The following persons are charged with the duty of reporting the facts of births, deaths, marriages, etc.: For Births : In the following order (Rule 12, Adm. Order No. 3 dated November 4, 1942 of the Civil Register General) 1) Physician in attendance of birth 2) Midwife (nurse) in attendance at birth 3) Either parent of the newborn child For Deaths : In the following order (Rule 25, Adm. Order No. 3 dated November 4, 1942 of the Civil Register General) 1) Physician who attended the deceased 2) Member of the family of the deceased 3) Mayor 4) Secretary 5) Councilor or SB Member For Marriages : 1) All persons authorized to solemnize marriage in accordance with law. ARTICLE 33 Municipal Social Welfare and Development (MSWD)'s Fees SECTION 1. Imposition of Fees. There shall be collected the following fees for services rendered by the MSWD of the Municipality: TIEHSA Certification fee for minors to travel domestically P1,000.00 Certificate of Indigency 25.00 Social Case Study Report 200.00 Counseling Fee 100.00 ARTICLE 34 Police, BJMP and Mayor's Clearance/Certification Fees SECTION 1. Imposition of Fee for Each Police, BJMP, and Mayor's Clearance/Certification Fees. There shall be collected a service fee for each police and mayor's clearance certificate issued, as follows: a) For domestic employment, scholarship, study grants P100.00 b) For firearms permit application 250.00 c) For change of name 150.00 d) For passport visa application 250.00 e) For application for Filipino Citizenship 1,500.00 f) For other purposes not specified above 150.00 g) Mayor's and Police Clearance to transport or ship out the following, when requested: g.1. Large cattle, per head 150.00 g.2. Hogs or pigs, per head 50.00 g.3. Goats, sheeps, dogs, and other animal, per head 50.00 g.4. Fowls and chicken 20 heads or less 25.00 21 to 50 heads 35.00 Over 50 heads 60.00 Fighting cock, per head 100.00 g.5. Logs, fletches and lumber and the like, per truckload or fraction thereof 1,000.00 g.6. Agricultural and marine products: a) Fruits, spices and vegetables, per basket locally known as bucag or as a lot or batuwang 15.00 b) Grains, per sack of 50 kilos or fraction thereof 5.00 c) Other agricultural products per standard container (sack or basket) 5.00 d) Fresh fish, preserved fish, prawns and other crustaceans, per standard container (can or box or bucag):less than 40 kgs. 15.00 41 to 80 kgs. 25.00 81 kgs. and above 30.00 d.1 Fish car 350.00 g.7. Firewood, per bundle 2.00 g.8. Charcoal: Per sack of 20 kilos or less 2.00 Per truck load-elf 300.00 Big job 500.00 g.9. Empty bottle-per sack 1.50 g.10. Scrap iron-per kilo *(truck load) 300.00 h) For artificial insemination 500.00 i.) BJMP Fee 100.00 SECTION 2. Time of Payment. The service fees imposed in this Article shall be paid to the Municipal Treasurer upon application for the mayor's and police clearance certificates. aHECST ARTICLE 35 Municipal Assessor's Fees SECTION 1. There shall be collected a service fee for each certificate or document prepared by the Municipal Assessor's Office as follows: a) Certified copy of tax declaration P100.00 b) Certification of property holdings (plus P1.00 for every additional page) 100.00 c) Certified copy of barangay maps (plus P0.10) per square inch in excess of long bond paper size) 100.00 d) Preparation of location maps or vicinity maps or other extra mapping works, each (plus P0.10) per square inch in excess of the long bond paper size 100.00 e) Certificate of No Improvement 100.00 ARTICLE 36 Health, Sanitary Inspection, Examination, Medical and Laboratory Permit and Other Fees SECTION 1. Imposition of Medical, Health, Sanitary and Laboratory Fees. For the purpose of supervision and enforcement of existing rules and regulations on sanitation and safety of the public, every owner or operator of business, industrial, commercial, or agricultural establishments, accessories, building or houses for rent, and/or any person required by the existing laws and regulations to secure a health certificate from the Office of the Municipal Health Officer shall secure a sanitary certificate or permit upon payment to the Office of the Municipal Treasurer of a fee, in accordance with the following schedules: a) Medical and Health Certificates: 1. Every health certificate issued for food handlers, barbers, and lady barbers/helpers P100.00 2. Medical certificate in connection with application for: a) Naturalization/legitimization/adoption/annulment of marriage 300.00 b) Travel abroad 300.00 c) All others not mentioned above 75.00 d) Delayed Renewal of Health Certificates 100.00 b) Examination: 1. Physical and Medical Examination for marine examination and driver's application 100.00 2. Fluoroscopic (x-ray) Examination: a) X-ray examination for purposes of employment, travel abroad and others 100.00 b) X-ray examination for diagnosis purposes to aid the physician for a correct diagnosis 100.00 c) Medico legal 100.00 c) Sanitary Permits 1. Sanitary permit for cleaning of septic vaults, transfer of cadaver, exhumation, and other permits required in connection with public health and sanitation. 200.00 d) Sanitary Permit Fees: 1. Building Permit 200.00 2. Poultry projects 250.00 3. Piggery projects 250.00 4. Sea transportation 250.00 5. Land transportation 250.00 6. Air transportation 300.00 e) Laboratory Fees 1. Urinalysis: a) Routine and/or smear for any organism 30.00 2. Feces: a) Routine, microscopic search for parasites, eggs, abnormal cells, flagellates, amoeba, cysts, etc. 50.00 b) Determination of occult blood or other chemical tests 200.00 3. Sputum a) Direct smear examination for T.B 4. Cerebro-Spinal Fluid: a) Total cellular count 100.00 b) Differential count 100.00 c) Qualitative test for protein, sugar, etc. 100.00 d) Wasserman or khan's tests 100.00 e) Smear examination for organism 100.00 f) Examination for T.B. 100.00 5. Blood a) Total cellular count CBC/FBC 150.00 b) Count total, leucocyte or strythrocyte c) Count, differential leucocyte erythrocyte d) Coagulation time only 100.00 e) Bleeding time 100.00 f) Malarial parasites g) Filarial, micro, search 100.00 h) Blood typing 75.00 i) Blood matching 100.00 j) Typing and matching 100.00 k) Wasserman or khan's test (VDRL) 100.00 l) Hemoglobin count 50.00 m) Platelet count (3 days) 150.00 n) Bilirubin 120.00 o) SGOT/SGPT 150.00 p) Cholesterol HDL/LDL 180.00 q) Creatinine 150.00 r) Uric Acid 120.00 s) Glucose/FBS 120.00 t) Triglycerides 160.00 u) Lipid Profile 480.00 v) BUN (Blood Urea Nitrogen) 150.00 w) Potassium 125.00 6. Exudes, Transudates, Secretion a) Total cell count 100.00 b) Differential cell count 100.00 c) Direct strained smear examination to any organism 100.00 (Gram's stain for gonococcus, etc.) d) Pregnancy test 120.00 e) Loss of ID cards 100.00 7. Dental Service Fee: a) Tooth extraction 100.00 b) Filling-temporary 100.00 permanent 150.00 c) Prophylaxis 200.00 8. Monthly Medical check-up for GRO, dancers, etc. 200/month 9. Newborn Screening 600.00 f) Sanitary Inspection Fees issued to Different Establishment 1. Restaurants/Fastfoods/Cocktail Lounges/Family Clubs/Night Clubs/Bar/Disco Houses/Beer Houses 300.00 2. Hotels/Motels 500.00 3. Lodging House/Inn/Pension House 400.00 4. Boarding House 200.00 5. Breweries 800.00 6. Confectioneries 200.00 7. Exporter of Food and other products 400.00 8. Food Processing/Canning 400.00 9. Theater/movie Houses 400.00 10. Beach Resorts 400.00 11. Funeral Parlors 500.00 12. Barbershops with massage parlors/sauna bath 400.00 13. Supermarkets 500.00 14. Terminals 200.00 15. Gasoline stations 500.00 16. Slaughter houses 200.00 17. Cockpits 500.00 18. Bakery/Bakeshops 400.00 19. Carenderia/Kitchenette/Cafeteria/Refreshment Parlor/Food Catering/Sumsuman 300.00 20. Distributor/Wholesaler or drugs 300.00 21. Pharmacy/Drug store (retailer of drugs) 300.00 22. Retailer and Independent Wholesaler of General Merchandise 400.00 23. Repacking 200.00 24. Shipchandler 500.00 25. Rice and Corn mills 500.00 26. Agricultural supplies and Veterinary products 400.00 27. Dancing School/Finishing School/Gym 300.00 28. Barber shop/Beauty parlor/Dress shop 300.00 29. Retailer of General Merchandise (sari-sari store) 300.00 30. Meat/Fish/Vegetable/Tuba/Fruit Vendor 200.00 31. Billiard Hall 300.00 g) Delivery Fees: 1. Non Philhealth Members 2,500.00 SECTION 2. Free Examination. The Municipal Health Officer is hereby empowered to give free laboratory examination to indigent patients. SECTION 3. Privileges. There is hereby granted a twenty percent (20%) discount to Persons with Disability (PWD),Indigents, Pantawid Pamilyang Pilipino Program (4Ps) beneficiaries and LGU of Lupon employees, and free of charge to Senior Citizens on the abovecited laboratory fees. EHACcT SECTION 4. Quarterly Health Certificate for Handlers, Barbers, and Lady Barbers Helper. No food handler, barbers, or lady barbers/helpers and hostesses can be allowed to work, engage in, or otherwise pursue their respective vocations, without first securing a quarterly health certificate from the Municipal Health Officer. SECTION 5. Annual Inspection of Premises for Rent. Except as otherwise provided, the Municipal Health Officer or his duly authorized representatives shall conduct an annual inspection of all houses, accessories or building for rent or as soon as circumstances require and all business establishments (commercial, industrial, agricultural) in order to determine their adequacy of ventilation, propriety of habitation and general sanitary conditions, pursuant to the existing laws, rules and regulations. Sanitary permit shall be issued to the owner by the Municipal Health Officer or his duly authorized representative after such accessories, house or building is found to be healthfully adequate and sanitary. SECTION 6. Time of Payment. The fee shall be paid to the Municipal Treasurer before the inspection and physical examination is made and the Medical Certificate is issued. ARTICLE 37 Processing Fees for Zoning or Locational Clearance SECTION 1. Imposition of Fees. The following fees for zoning or locational clearance for land use within the municipality shall be collected by the Municipal Treasurer from the owners and/or contractors of land development, construction, renovation and expansion projects, as follows: 1. ZONING/LOCATIONAL CLEARANCE 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 P200,000.00 B. Apartments/Townhouses 1. P500,000 and below 1,000.00 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 P2 M regardless of the number of doors C. Dormitories 1. P2 Million and below 2,500.00 2. Over P2 Million 2,500.00 + 1/10 of 1% of cost in excess of P2 M regardless of the numbers of doors D. Institutional Project cost of which is: 1. Below P2 Million 2,000.00 2. Over P2 Million 2,000.00 + 1/10 of 1% of cost in excess of P2 M E. Commercial, Industrial and Agro-Industrial Project cost of which is: 1. Below P100,000 1,000.00 2. Over P100,000 to P500,000 1,500.00 3. Over P500,000 to P1 M 2,000.00 4. Over P1 M to P2 M 3,000.00 5. Over P2 M 5,000.00 + 1/10 of 1% of cost in excess of P2 M F. Special Uses/Special Projects (Gasoline station, cell sites, slaughter house, treatment plant, etc.) 1. Below P2 M 5,000.00 2. Over P2 M 5,000.00 + 1/10 of 1% of cost in excess of P2 M 3. Alteration/Expansion (Affected areas cost only) Same as original application 2. SUBDIVISION AND CONDOMINIUM PROJECTS (under P.D. 957) A. Approval of Subdivision Plan (including town houses) 1. Preliminary Approval and Locational Clearance (PALC)/Preliminary Subdivision Development Plan (PSDP) 250.00/ha. or a fraction thereof Inspection Fee 1,000.00/ha. regardless of density 2. Final Approval & Development Permit 2,000.00/ha. regardless of density Additional Fee on Floor Area of houses and building sold with lot 2.00/sq.m. Inspection Fee 1,000.00/ha. regardless of density (Not applicable for projects already inspected for PALC Application) 3. Alteration of Plan (affected areas only) Same as Final Approval & Dev't. Permit B. Approval of Condominium Project Final Approval and Development Permit 1. Processing Fee a. Land Area 5.00/sq.m. b. No. of Floors 200.00/floor c. Building Areas 4.00/sq.m. Inspection Fee 12.00/sq.m. of GFA 2. Alteration of Plan (affected areas only) Same as Final Approval & Dev't. Permit 3. Conversion (affected areas only) -do- C. Projects under BP 220 A. Subdivision 1. Preliminary Approval and Locational Clearance a. Socialized Housing 75.00/ha. b. Economic Housing 150.00/ha. Inspection Fee a. Socialized Housing 200.00/ha. b. Economic Housing 500.00/ha. 2. Final Approval and Development Permit Processing Fee a. Socialized Housing 500.00/ha. b. Economic Housing 1,000.00/ha. Inspection Fee a. Socialized Housing 200.00/ha. b. Economic Housing 500.00/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 B. Condominium 1. Preliminary Approval and Development Permit 500.00 2. Final Approval and Development Permit a. Total Land Area 5.00/sq.m. b. Number of Floor 100.00/floor c. Building Area 2.00/sq.m. of GFA Inspection Fee 2.00/sq.m. of GFA 3. Alteration of Plan (affected areas only) Same as Final Approval & Dev't. Permit D. Approval of Industrial/Commercial Subdivision 1. Preliminary Approval and Locational Clearance 300.00/ha. Inspection Fee 1,000.00/ha. regardless of location 2. Final Approval and Development Permit 5,000.00/ha. regardless of location Inspection Fee 1,000.00/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 E. Approval of Farmlot Subdivision 1. Preliminary Approval and Locational Clearance 200.00/ha. Inspection Fee 500.00/ha. 2. Final Approval and Development Permit 1,000.00/ha. Inspection Fee 500.00/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 F. Approval of Memorial Park/Cemetery Project/Columbarium 1. Preliminary Approval and Locational Clearance a. Memorial Projects 500.00/ha. b. Cemeteries 200.00/ha. c. Columbarium 2,500.00/ha. Inspection Fee > Memorial Projects 1,000.00/ha. > Cemeteries 500.00/ha. > Columbarium 12.00/sq.m. of GFA 2. Final Approval and Development Permit a. Memorial Projects 2.00/sq.m. b. Cemeteries 1.00/sq.m. c. Columbarium 200.00/floor 4.00/sq.m. of GFA 5.00/sq.m. of Land Area Inspection Fee (Projects already inspected for PALC application may not be charged inspection fee) > Memorial Projects 1,000.00/ha. > Cemeteries 500.00/ha. > Columbarium 12.00/sq.m. of GFA 3. Alteration Fee Same as Final Approval & Dev't. Permit G. Other Transactions/Certifications 1. Zoning Certification (as to Site Zoning classification) 500.00/ha. 2. Zoning Certification (electrical connection for residential houses and for other use structures made of indigenous materials/light & temporary materials. 250.00 3. Certification of Town plan/Zoning Ordinance Approval 150.00 4. Availability of records/public request 200.00 5. Certificate of no records on file 200.00 6. Certified photo copy of documents (bond size) a. Document of five (5) pages or less 30.00 b. Every additional page 3.00 7. Photo copy of documents 2.00 H. Research/Service Fee (50% discount for students) 1. Photocopy (Maps, Subdivision/Condo Plans, Presentation size) 100.00 2. Certified True Copy Map 100.00 SECTION 2. Time of Payment. The prescribed processing fees shall be paid to the Municipal Treasurer before any development, construction or renovation projects is lawfully begun or pursued within the territorial jurisdiction of the Municipality, otherwise, a surcharge of twenty-five (25%) percent thereof shall be imposed, plus an interest of two (2%) percent per month for non-compliance of the above until the fee is fully paid. EacHCD SECTION 3. Exemption. Except for government-owned or controlled corporation, all government projects, whether national or local, are exempt from the payment of the prescribed fees, provided, however, that the locational clearance must be secured prior to the finalization of the plans and the issuance of the corresponding building permit. ARTICLE 38 Service Charge for Garbage Collection SECTION 1. Imposition of Fees. There shall be collected from every owner or operator of a business establishment an annual garbage fee in accordance with the following schedule: Garbage Fees A. BANKS 1. Banks, Banking Institutions, Savings, Loan Association, Investment Houses, and other financial institutions P750.00 B. INSURANCE COMPANIES 1. Insurance companies, agencies, adjusters 500.00 C. BARS 600.00 D. CLUBS 1. Day and Night club 750.00 2. Night Club only 600.00 3. Family/Super or Cocktail Lounges 600.00 E. BOOKING OFFICES 1. Airlines and establishment of booking offices and shipping agencies 500.00 2. Stevedoring or arrastre with operating equipment less than P500,000.00 or without equipment 400.00 3. Stevedoring or arrastre with operating equipment valued at P500,000.00 or more 400.00 F. FUNERAL PARLORS 1. With embalming establishment and disposing corpse in their funeral parlor and rendering funeral services by any kind of transportation: every branch thereof 750.00 2. Rendering funeral services only 500.00 G. HOTELS/COTTAGES/MOTELS/DORMITORIES 1. Dormitories, Lodging Houses, Boarding Houses i. Accommodation of 15 or less 450.00 ii. More than 15 persons to 20 persons 600.00 iii. Accommodations for 21 to 25 persons 750.00 iv. Accommodations for 26 to 50 persons 800.00 v. Accommodations for 51 or more persons 900.00 2. Hotels/Cottages/Motels a.) Those having 15 or less rooms 450.00 b.) Those having 16 to 25 rooms 600.00 c.) Those having 26 to 50 rooms 700.00 d.) Those having 51 to 80 rooms 1,500.00 e.) Those having 81 to 100 rooms 2,000.00 f.) Those having more than 100 rooms 3,000.00 H. HOSPITALS/CLINICS 1. Private hospitals, clinic, maternity clinics, etc. a.) With a bed capacity of 300 persons or more 3,000.00 b.) With a bed capacity of 250 to less than 300 persons 2,700.00 c.) With a bed capacity of 200 to less than 250 persons 2,500.00 d.) With a bed capacity of 150 to less than 200 persons 2,300.00 e.) With a bed capacity of 100 to less than 150 persons 2,000.00 f.) With a bed capacity of 50 to less than 100 persons 1,500.00 g.) With a bed capacity of less than 50 persons 1,000.00 I. LAUNDRY 1. Laundry and Dry Cleaning Establishments a.) With machinery or steam 750.00 b.) Ordinary laundry without machinery/steam 600.00 J. LUMBERYARD/CORN AND/OR RICE MILLS 750.00 K. MANUFACTURING: 1. Candle and/or soap factory a.) With machinery 600.00 b.) Without machinery 450.00 2. Manufacturer of paint, poster, ink, dyes and other similar products: a.) With machinery 750.00 b.) Without machinery 600.00 3. Manufacturer of coconut oil: a.) With machinery 750.00 b.) Without machinery 600.00 4. Manufacturer of lard or boiling fats, butter, sauce, soy sauce, sausages, hotdogs, balogna and other kind of similar products a.) With machinery 900.00 b.) Without machinery 750.00 5. Manufacturing of biscuits a.) Biscuits Factory or Bakery 750.00 6. Manufacture of coffee or chocolate candies and other confectioneries or similar products: a.) Without machinery 600.00 b.) With machinery 750.00 7. Manufacture of ice cream or ice products: a.) With machinery 750.00 b.) Without machinery 600.00 8. Manufacture of ice or ice factory 750.00 9. Manufacture of batteries or recharging batteries 600.00 10. Manufacture of Cigars, Cigarettes or Mascada: a.) Without machinery 450.00 b.) With machinery 600.00 11. Manufacture of mattresses, beds and all kinds of furniture: a.) Without machinery 450.00 b.) With machinery 600.00 12. Manufacture and repair of shoes: a.) Without machinery 450.00 b.) With machinery 600.00 13. Manufacture of boxes: a.) Without machinery 450.00 b.) With machinery 20 or less horse power 600.00 c.) With machinery 21 to 59 h.p 750.00 d.) With machinery more than 50 h.p. 900.00 14. Manufacture of Cigar boxes and other similar boxes 450.00 15. Manufacture of bricks, hollow blocks, tiles and other similar products a.) Without machinery 450.00 b.) With machinery 750.00 16. Manufacture of floor wax a.) Without machinery 450.00 b.) With machinery 600.00 17. Manufacture of mikki, bijon, sotanghon, misua and other similar products 450.00 L. PRINTING PRESS 1. Printing press with hand set type 450.00 2. Printing press with linotype (offset press) 600.00 M. PHOTO STUDIOS 1. Lithographers/engravers a.) Without machinery 450.00 b.) With machinery 600.00 2. Photo engravers 300.00 3. Photo Studios/Establishments 450.00 N. RECREATION/BILLIARD/BOWLING CENTERS 1. Billiard and Pool Halls IAcDET a.) With 1 table 450.00 b.) With 2 to 3 tables 600.00 c.) With 4 to 5 tables 750.00 d.) With 6 to 8 tables 900.00 e.) With 8 to more tables 1,050.00 2. Bowling Lanes a.) With 4 lanes 450.00 b.) With 6 to 11 lanes 600.00 c.) With 12 to 20 lanes 900.00 d.) With 22 to 30 lanes 1,200.00 e.) With 32 or more lanes 1,500.00 3. Cockpits 1,500.00 O. RESTAURANTS: 1. Restaurants, Panciterias, Cafes or Cafeterias, Carenderias, Kitchenettes, Refreshment Parlors, or any other public eating places a.) 10 and below seating capacity 450.00 b.) With 11 to 20 capacity 600.00 c.) With 21 to 30 seating capacity 750.00 d.) With 31 to 40 seating capacity 900.00 e.) With 41 to 50 seating capacity 1,050.00 f.) With 51 or more seating capacity 1,200.00 P. STORAGE 1. Storage of alcohol 450.00 2. Distillery or rectifier or processors of alcoholic beverages 450.00 3. Cold storage 450.00 4. Motor Oil storage 450.00 5. Gasoline, Petroleum or other similar products (storage) 1,500.00 6. Small gasoline, motor oil, petroleum retailer 450.00 Q. SUPERMARKETS (Including the following sections: wet market, groceries, drug store, hardware, school supplies, dry goods, and other sections) 750.00 R. STORES 1. Drug Stores 450.00 2. Hardware and Appliance Stores 750.00 3. Variety Stores/Tindahang Bayan a.) Those with capitalization not exceeding P1,000.00 300.00 b.) Those with capitalization of over P1,000.00 but not exceeding P5,000.00 450.00 c.) Those with capitalization exceeding P5,000.00 600.00 4. Dealers in logging and Farm machineries and equipment 750.00 5. Dealers in automobiles, trucks, jeepneys or jitneys and other vehicles 1,200.00 S. SCHOOLS 1. Universities, colleges, schools and other teaching and vocational institutions (Based on Semestral Enrollment) a.) 10,000 or more students 1,050.00 b.) 8,000 to less than 10,000 students 825.00 c.) 5,000 to less than 8,000 students 750.00 d.) 2,000 to less than 5,000 students 675.00 e.) 1,000 to less than 2,000 students 600.00 f.) Less than 1,000 students 525.00 T. SHOPS 1. Manufacture of chairs made of rattan or bamboo a.) With machinery 600.00 b.) Without machinery 450.00 2. Manufacture of furniture made of wood or iron or combined, with or without upholstery a.) With machinery 600.00 b.) Without machinery 450.00 3. Manufacture of woodcraft and/or carpentry shops a.) With machinery 600.00 b.) Without machinery 450.00 4. Establishments for the repair of motor vehicles, repair and/or construction of bodies of motor vehicles (based on space areas) a.) 10 sq. m or more 600.00 b.) 10 sq. m or less 450.00 5. Blacksmith shops a.) Without machinery but with forges 450.00 b.) With machinery/apparatus and forges 600.00 6. Welding shops a.) With machinery moved by hands 450.00 b.) With machinery moved by electricity 600.00 7. Tinsmith shops a.) Without machinery 450.00 b.) With machinery 600.00 8. Repair shops for pianos, radios, phonographs, adding machines, calculators, mimeographs and other similar apparatus a.) Without machinery 450.00 b.) With machinery 600.00 9. Machine shop establishment for manufacturing or repairing parts of mechanical apparatus or engines or manufacturing any kind of articles made of metals a.) Without lathe machine 450.00 b.) Not more than 3 lathe machines 600.00 c.) More than 3 lathe machines 750.00 10. General repair on articles, iron brass, etc.,other than foundries and machine shops; manual or mechanical 450.00 11. Recapping plants and vulcanizing shops a.) Recapping plants 750.00 b.) Vulcanizing shops 450.00 12. Beauty parlors (no. of helpers) a.) 1 to 5 helpers 450.00 b.) With more than 5 helpers 600.00 13. Tailoring and Dressmaking shops a.) With 1 to 3 machines 450.00 b.) With more than 3 machines 600.00 14. Barber shops (no. of chairs) a.) With 1 to 2 chairs 450.00 b.) With more than 2 chairs 600.00 15. Massage parlors/clinics (no. of beds) a.) With 1 to 3 beds 600.00 b.) With more than 3 beds 750.00 16. Pawnshops 450.00 17. Theaters or Cinematography Houses 1,500.00 U. TERMINALS 1. Private terminals or parking lots or sheds for bus, taxi, and other public utility and for-hire vehicles (based on accommodation) a.) 1 to 20 vehicles 750.00 b.) More than 20 vehicles 1,050.00 V. VENDORS (any) 450.00 W. WAREHOUSES 1,500.00 X. OTHER KINDS OF BUSINESSES 1. Peddler of General Merchandise a.) Without transportation 300.00 b.) With transportation 450.00 2. Duckery and Poultry a.) Commercial (large scale) 900.00 b.) Backyard (small scale) 600.00 3. Balut making 600.00 4. Photo copying services 450.00 5. Flower shop 450.00 6. Push and Pull cart 300.00 7. Management/Consultancy 450.00 8. Dealer of Jewelries 450.00 9. Promotion and Entertainment (including videoke houses and sing-a-long) 750.00 10. Trucking services a.) With 1 to 5 units 600.00 b.) With 6 to 10 units 900.00 c.) With 11 to 20 units 1,500.00 d.) With 21 to 25 units 1,800.00 e.) With 26 units or more 3,000.00 11. Rental of Video Tapes/Services 450.00 12. Internal Decorator Services 450.00 13. Retailer/Wholesaler of second hand parts 450.00 14. Dealer and Retailer of Office/School Supplies/Equipment 450.00 15. Retailer of Medical/Dental supplies and equipment 600.00 16. Manufacturer of Kitchen Utensils 600.00 17. Wholesaler/Distributor of Newspaper and Magazines 600.00 18. Retailer of newspaper and magazines 300.00 19. Manufacturer of window grills 450.00 20. Retailer/Wholesaler of religious articles 450.00 21. Wholesaler of cosmetics 450.00 22. Retailer of fire extinguisher 450.00 23. Retailer/Rental of flowers/plants (ornamental) 450.00 24. Glass/Figurine making 600.00 25. Marketing of LPG 450.00 26. Retailer/Wholesaler of scrap materials 600.00 27. Food processor 450.00 28. Pest control services 450.00 29. Wholesaler/Distributor of softdrinks 900.00 30. Booking/Liaison Offices 450.00 31. Grocery stores, department stores, and dry goods stores 600.00 32. Real Estate Lessors 450.00 33. Music and dance studio 450.00 34. Radio broadcasting stations 600.00 35. Radio and telecommunications stations 600.00 36. Amateur radio associations 600.00 37. Civic/Professional/Religious organization maintaining buildings and club houses 450.00 38. Circus/Carnival and the like 1,200.00 39. Cooperative Banks/Credit Union/Consumers Coop/Marketing Coop/Agricultural Farmers Coop and similar cooperatives 600.00 40. Cables & television stations 900.00 Y. OTHERS All other businesses, trades, and occupations not included in the foregoing section 450.00 SECTION 2. Time of Payment. The garbage fee shall be paid quarterly to the Municipal Treasurer and shall be payable within the first Twenty (20) days of each quarter, otherwise, surcharge of twenty five (25%) percent thereof shall be imposed, plus an interest of two (2%) percent per month from due date until the fee is fully paid; provided, however, that the new applicants of business permits shall pay only proportionate garbage fee corresponding to the quarter when they established their business in the municipality. CHAPTER VII Fishery Fees ARTICLE 39 Fishery License and Permit Fees and Other Charges SECTION 1. Definition of Terms. When used in this Article: 1. Aquaculture fishery operations involving all forms of raising and culturing fish and other fishery species in fresh, brackish and marine water areas. 2. Certificate of Number (CN) proof of identity of fishing vessel. 3. Fish and Fishery Aquatic Products include not only finfish but also mollusks, crustaceans, echinoderms, marine mammals, and all other species of aquatic flora and fauna and all other products of aquatic living resources in any form. 4. Fisheries refers to all activities relating to the act or business of fishing, culturing, preserving, processing, marketing, developing, conserving, and managing aquatic resources and the fishery areas, including the privilege to fish or take aquatic resources thereof. 5. Fishing Boat License refers to the document issued by the municipal government which permit a fishing boat to conduct fishing operations in municipal waters. 6. Fishing Gear License refers to the document issued by the municipal government which permit the kind of fishing gear to be used by fisherfolk in its fishing operation in municipal waters. 7. Fishworker License refers to the document issued by the municipal government for qualified fisherfolk who seek employment as fishworker in the municipality. 8. Fishworker a person regularly or not regularly employed in municipal fishing and related industries, whose income is either in wage, profit-sharing or stratified sharing basis, including those working in fish pens, fish cages, fish corrals/traps, fishponds, prawn farms, sea farms, salt beds, fish ports, fishing boats, or fish processing and/or packing plants. Excluded from this category are administrators, security guards, and overseers. 9. Fishing Gear any instrument or device and its accessories utilized in taking fish and other fishery species. a. Active fishing gear is a fishing device characterized by gear movements, and/or the pursuit of the target species by towing, lifting, and pushing the gears surrounding, covering, dredging, pumping, and scaring the target species to impoundments; such as, but not limited to, trawl, purse seines, Danish seines, bag nets, paaling, drift gill net and tuna longline. SCEHaD b. Passive fishing gear is characterized by the absence of gear movements and/or the pursuit of the target species; such as, but not limited to, hook and line, fish pots, traps, and gill nets across the path of the fish. 10. Fishing Vessel any boat, ship or other watercraft equipped to be used for taking of fishery species or aiding or assisting one (1) or more vessels in the performance of any activity relating to fishing, including, but not limited to, preservation, supply, storage, refrigeration, transportation and/or processing. 11. Homeport refers to the locality where the fishing vessel is registered. 12. Marine Protected Area (MPA) an area of land and/or sea especially dedicated to the protection and maintenance of biological diversity, and of natural and associated cultural resources, and managed through legal or other effective means. 13. Motorized Fishing Vessel a fishing vessel propelled by mechanical means. 14. Municipal Fisherfolk persons who directly or indirectly engaged in municipal fishing and other related fishing activities. 15. Municipal Fishing License pertains to operator's, fishworker's, Fishing Boat and Fishing Gear License issued by the municipal government. 16. Municipal Waters include not only streams, lakes, inland bodies of water and tidal waters within the municipality which are not included within the protected areas as defined under Republic Act No. 7586 (the NIPAS law), public forest, timber lands, forest reserves, but also marine waters included between two (2) lines drawn perpendicular to the general coastline from points where the boundary lines of the municipality touch the sea at low tide and third line parallel with the general coastline including offshore islands and fifteen (15) kilometers from such coastline. Where two (2) municipalities are so situated on opposite shores that there is less than thirty (30) kilometers of marine waters between them, the third line shall be equally distant from opposite shore of the respective municipalities. 17. Payaw a fish aggregating device consisting of a floating raft anchored by a weighted line with suspended materials such as palm fronds to attract pelagic and schooling species common in deep waters. 18. Registration an act/process of enlisting a fishing vessel three (3) GT and below for the purpose of establishing its identity and ownership by assigning it a permanent number (recorded in the municipal registry of municipal fishing vessels). SECTION 2. Schedule of Fishery License Fees. License to exploit, occupy, produce culture, capture or gather fish of any species and other fisheries products in the municipal waters shall be granted upon payment of corresponding fishery license fees at the rate not exceeding those fixed hereunder: ACcDEa Operator's License Legal Personality Per Annum 1) sole proprietorship - P150.00 2) partnership - 1,500.00 3) stock corporation - 1,500.00 4) cooperative - 750.00 5) non-stock corporation - 750.00 6) academic/research - 150.00 7) people's organization - 300.00 8) association - 300.00 Fisherman's or Fish worker's License License Category 1) subsistence - P100.00 2) fish worker - 100.00 3) commercial - 160.00 4) aquaculture - 100.00 5) Mari culture - 100.00 6) recreational/sports fishing - 160.00 7) experimental/research - 100.00 8) Bangus Fry consolidator - 2,000.00 SECTION 3. Schedule of Permit Fees and Other Charges. Permit fee for specific fishery activity shall be granted only to licensed individuals, organizations, cooperatives, partnership and corporations upon payment of corresponding fees at the rate not exceeding those fixed hereunder: ScHAIT Fishing Boats (3 gross tons and below) Permit Fee (Per Annum) Non-Motorized banca Free of charge Fishing boats with 1.0-10.0 HP engine P300.00 Fishing boats with 10.1-16.0 HP engine 375.00 Fishing boats with 16.1 HP engine and above 525.00 Fishing Vessel Registration (E.O. 305) Certificate of Number (new) P240.00 Certificate of Number (change in ownership) 240.00 Certificate of Number (change of engine) 300.00 Certificate of Number (change of name of f/vessel) 300.00 Certificate of clearance (change of homeport) 150.00 Fishing Gears Permit Fee (Per Annum) A. Gill Nets 1) Sardine Gill Net P150.00 2) Encircling Gill Net 225.00 3) Flying Fish Gill Net 225.00 4) Garfish Gill Net 225.00 5) Drift Gill Net 300.00 6) Scad Gill Net 300.00 7) Bottom Set Gill Net 300.00 8) Set gill net 150.00 9) Surface gill net 150.00 10) Tuna Drift Gill Net 450.00 11) Crab Gill Net 150.00 12) Hunting Gill Net 150.00 13) Cast Net 150.00 B. Traps-Bobo 1) Fish Pot P150.00 2) Crab trap 75.00 3) Crab Pot 75.00 C. Hook and Line 1) Tuna Handline P225.00 2) Longline 150.00 3) Bottom set longline 150.00 4) Tuna drift longline 150.00 5) Drift handline 150.00 6) Troll line 150.00 7) Ordinary handline 45.00 8) Hook and line 45.00 D. Jigs 1) Squid Jig (squid luring device) P150.00 2) Octopus Jig (octopus luring device) 150.00 E. Others 1) Spear Gun-Pana (outside MPA) P150.00 2) Sadyap 45.00 3) Scoop net 45.00 4) Payaw 300.00 SECTION 4. Auxiliary Invoice. It shall be unlawful for any person, individual or juridical, dealer/buyer or possessor to transport fish or fishery aquatic products from this municipality without first securing an auxiliary invoice from the Municipal Treasurer's Office or his duly authorized representative(s).Provided, that incoming shipments of fish and fishery aquatic products not covered by an auxiliary invoice shall likewise be considered illegal, hence, the shipper shall secure the same from this municipality, which shall be construed as point of destination. Provided, furthermore, that any shipment of fish or other fishery products not covered by auxiliary invoice from its point of origin, and passing within the jurisdiction of this municipality shall likewise be covered by this Basic Fishery Ordinance. SCHEDULE OF FEES AND CHARGES 1. Preserved fish (frozen, salted, dried, smoke, patis, bagoong, etc.) P15.00/50 kgs. 2. Mother of Pearl (MOP) gold lip 75.00/50 kgs. 3. Mother of Pearl (MOP) black lip 75.00/50 kgs. 4. Troca shell, rough (male) 75.00/50 kgs. 5. Troca shell, rough (female) 75.00/50 kgs. 6. Trace shell, smooth 75.00/50 kgs. 7. Green snail shell 75.00/50 kgs. 8. Other shells 75.00/50 kgs. 9. Tropand or beche de mar (sea cucumber) 75.00/50 kgs. 10. Dried starfish 75.00/50 kgs. 11. Dried meat of taclobo (giant clam) 75.00/50 kgs. 12. Dried squid 75.00/50 kgs. 13. Dried seahorse 75.00/50 kgs. 14. Dried sharkskin 75.00/50 kgs. 15. Salted skin of sea snake 75.00/50 kgs. 16. Sponges 37.50/50 kgs. 17. Tanned skins 37.50/50 kgs. 18. Salted skin (crocodiles, sea reptiles) 37.50/50 kgs. 19. All other unclassified marine products 37.50/50 kgs. 20. Bangus fry 75.00/pot for 3,000 fry CHAPTER VIII Other Charges ARTICLE 40 Special Fees for Use of Certain Municipal Roads SECTION 1. Imposition of Fees. There shall be collected fees for the use of municipal roads by any motor vehicle for maintenance, asphalting, concreting and/or improvement: IaECcH SIZE OF MOTOR VEHICLE W/O CARGO WITH CARGO a) Motorcycle P1.50 P3.00 b) Tricycle 2.25 4.50 c) Owner Jeep/Car 3.00 6.00 d) PUJ or 3/4 Truck 7.50 11.25 e) Bus 15.00 22.50 f) Cargo Truck: less than 5 tons capacity 15.00 25.00 5 tons to 10 tons capacity 30.00 37.50 more than 10 tons capacity 37.50 45.00 g) Other motor vehicles 22.50 30.00 SECTION 2. Exemptions. No fee shall be collected from officers and enlisted men of the Armed Forces of the Philippines and members of the Philippine National Police on mission; post office personnel delivering mail; physically-handicapped; disabled citizens who are 65 years old or older, officers and personnel of national and local government agencies on official business; guests of the municipality with specific permits from the mayor; and those in emergency trips in case of accidents and disasters. SECTION 3. Time of Payment. The fees imposed herein shall be paid to the Municipal Treasurer or his representative upon entrance to or exit from the said roads. ARTICLE 41 Special Fees for Use/Enjoyment of Municipal Streetlights, Municipal Gymnasium and Plastic Chairs SECTION 1. Imposition of Fees. There shall be collected fees for use/enjoyment of municipal streetlights, municipal gymnasium and plastic chairs for maintenance and replacements. SECTION 2. Rate of Fees. The following rates of fees shall be imposed for the use/enjoyment of municipal street lights, municipal gymnasium and plastic chairs: I. Use/Enjoyment of Municipal Streetlights: a) For residential building P30.00 per annum b) For business establishment 200.00 per annum II. Rental of Plastic Chairs: a) Plastic Chairs Rental P10.00/day per chair SDIaHE b) Chair Replacement (in case of damage upon return) 350.00 per chair III. Rental of Gymnasium: a) Gym Rental: Day P100.00 per hour Night 150.00 per hour b) Electricity Usage 50.00 per hour SECTION 3. Time of Payment. The fees imposed herein shall be paid to the Municipal Treasurer or his representative/deputy on or before usage or utilization. In case of residential building, fee shall be payable on or before the twentieth of January of the current year. In case of business establishment, fee shall be payable upon approval of the application for a business permit or renewal. SECTION 4. Manner of Rental and Retrieval of Plastic Chairs. Upon payment of appropriate fees and charges, the Person Incharge from the Office of the Municipal Treasurer shall facilitate the release of the rented plastic chairs. The Person Incharge shall likewise monitor the expected date of return of the rented chairs. In case of default on the part of the renter, the Person Incharge, in coordination with the Office of the Municipal Engineer, shall cause the retrieval of the rented chairs. In all cases, the renter shall bear the transportation cost of the rented chairs. CHAPTER IX General Administrative and Penal Provisions ARTICLE 42 Administrative Provisions SECTION 1. Permit to Operate. Unless otherwise specifically provided for in this Ordinance, all persons natural or juridical subject to business tax under this ordinance and/or persons, agents and brokers transacting business for their principals and/or representing firms or offices of business establishments shall secure an annual permit to operate from the Office of the Municipal Mayor and pay the corresponding taxes, fees and charges for the operation of said business, occupation, trade or calling, not later than January 20th of each year. Persons engaging in business, occupation, trade or calling for the first time shall secure the necessary permit before the start of his business, occupation, trade or calling. A permit to operate a business shall be granted only if: cDSAEI a.) The applicant thereof has no unsettled tax obligation whatsoever to the Municipal Government; b.) The business establishment, if any, conform to the zoning regulations, safety and health requirements of the Municipality wherein the same is located; c.) The applicant is not disqualified under provisions of law to establishment, maintain and operate the business; d.) Barangay clearance is obtained from the barangay where such business or activity is located or conducted, provided that in the event the application for clearance is not acted upon by the barangay concerned within seven (7) working days from the filing thereof, the Municipality may issue the license or permit. The Municipal Treasurer shall recommend the issuance of, and the Municipal Mayor shall issue, the permit to operate. SECTION 2. Display of Official Receipt Evidencing Payment of the Tax or Fee. The official receipt showing payment of the taxes, fees and other impositions and the valid permit by the Office of the Municipal Mayor as provided by this Ordinance shall be displayed on a conspicuous place in the establishment or office used in connection with the conduct of the business or the exercise of the privileges. SECTION 3. Duty of A Person Retiring From Business, Practice of Profession, Pursuit of A Calling or Exercise of Privilege. Any person retiring from his business, practice of profession, pursuit of a calling or exercise of privileges, shall surrender to the Municipal Treasurer the official receipt evidencing his last payment of the tax or fee or other impositions. A person required by this Ordinance and/or the National Internal Revenue Code to keep books of account shall also surrender the same for purposes of determining if he has still unpaid obligation. The official receipt and the books of accounts shall be stamped Retired and forthwith returned by the Municipal Treasurer or his authorized representative to the retiring taxpayer. Retirement made within the first twenty (20) days of a calendar quarter, in the case of a taxpayer who is allowed to pay his tax or fee quarterly and within the period when the annual tax or fee may be paid without any surcharge in the case of a taxpayer required to pay the tax or fee by the year, shall not subject the retiring taxpayer to any further obligation, save for any deficiency that may be found pursuant to the preceding paragraph. Otherwise, the taxpayer shall be subjected to the next quarterly or annual tax, as the case may be, plus twenty-five (25%) percent surcharge thereon and two (2%) percent monthly interest on the unpaid amount until the tax, fee or charge is fully paid. SIcCTD SECTION 4. Tax or Fee for Fraction of a Quarter or Year. Unless otherwise provided by this ordinance, a person shall pay the full quarterly or annual tax or fee, as the case may be, notwithstanding the fact that he started the business, the practice of the profession, the pursuit of the calling or the exercise of the privilege at any time other than the beginning of the quarter of the year. ARTICLE 43 Collection of Taxes SECTION 1. Payment of Business Taxes. a.) The taxes imposed under Articles 7 and 8 of this Code shall be payable for every separate or distinct establishment or place where business subject to the tax is conducted and one line of business for which such tax has been paid. The tax on a business must be paid by the person conducting the same. b.) In case where a person conducts or operates two (2) or more of the businesses mentioned in Articles 7 and 8 of this Code which are subject to the same rate of tax, the tax shall be computed on the combined total gross sales or receipts of the said two (2) or more related businesses. c.) In cases where a person conducts or operates two (2) or more businesses mentioned in Articles 7 and 8 of this Code which are subject to different rates of tax, the gross sales or receipts of each business shall be separately reported for the purpose of computing the tax due from each business. SECTION 2. Tax and Fee Fixed By the Year; Manner of Payment. Except as otherwise specified in the ordinance, the taxes, fees and other impositions provided herein are fixed by the year, although the same may be paid in quarterly installments, except as otherwise provided. SECTION 3. Accrual of the Tax. Unless otherwise provided in this Ordinance, all taxes, fees and other charges herein imposed shall accrue on the first (1st) day of January of each year. However, new taxes, fees or charges, or changes in the rates thereof, shall accrue on the first (1st) day of the quarter next following the effectivity of the ordinance imposing such new taxes or rates. aTcSID SECTION 4. Time for Payment. Unless otherwise specifically provided in this Ordinance, all taxes, fees and other impositions due and accruing to the Municipal Government shall be paid within the first twenty (20) days of January or of each subsequent quarter, as the case may be. The Sangguniang Bayan may, for a justifiable reason or cause, extend the time for payment of such taxes, fees or charges without surcharges or penalties, but only for a period not exceeding six (6) months. SECTION 5. Situs of the Tax. a.) For purposes of collection of the taxes under Articles 7 and 8 of this Code, manufacturers, assemblers, repackers, brewers, distillers, rectifiers and compounders of liquor, distilled spirits and wines, millers, producers, exporters, wholesalers, distributors, dealers, contractors, banks and other financial institutions, and other businesses, maintaining or operating branch or sales outlet making the sale or transaction, and the tax thereon shall accrue and shall be paid to the municipality where such branch or sales outlet is located. In cases where there is no such branch or sales outlet in the municipality where the sale or transaction is made; the sale shall be duly recorded in the principal office and the tax due shall accrue and shall be paid to such municipality. b.) The following sales allocation shall apply to manufacturers, assemblers, contractors, producers, and exporters with factories, projects offices, plants and plantations in the pursuit if their business. 1.b) Thirty (30%) percent of all sales recorded in the principal office shall be taxable by the municipality where the principal office is located; and 2.b) Seventy (70%) percent of all sales recorded in the principal office shall be taxable by the municipality where the factory, project office, plant or plantation is located. c.) In case of plantation located at a place other than the place where the factory is located, said seventy (70%) percent mentioned in subparagraph (b) of subsection (2) above shall be divided as follows: 1.c Sixty (60%) percent to the municipality where the factory is located; and 2.c Forty (40%) percent to the municipality where the plantation is located. CDHaET d.) In case where a manufacturer, assembler, producer, exporter or contractor has two (2) or more factories, projects offices, plants or plantation located in different localities, the seventy (70%) percent sales allocation mentioned in subparagraph (b) of subsection (2) above shall be prorated among the localities where the factories, project offices, plants and plantations are located in proportion their respective volumes of production during the period for which the tax is due. e.) The foregoing sales allocation shall be applied irrespective of whether or not sales are made in the locality where the factory, project office, plant is located. SECTION 6. Surcharges and Interests on Unpaid Tax, Fee or Other Impositions. Except as otherwise specifically provided in this ordinance, failure to pay the tax, fee or charge within the time required herein, shall subject the taxpayer to a surcharge of twenty-five (25%) percent of the amount of tax, fee or other impositions due plus an interest of two (2%) percent per month of the unpaid taxes, fees or charges including surcharges, until such amount is fully paid but in no case shall the total interest on the unpaid amount or portion thereof exceed thirty-six (36) months. SECTION 7. Interest on Other Unpaid Revenues. Where the amount of any other revenue due to the Municipality, except voluntary contributions or donations, is not paid on the date fixed in the ordinance, or 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 the amount, an interest thereon, at the rate of two (2%) percent per month from the date it is due until it is paid, but in no case shall the total interest on the unpaid amount or a portion thereof exceed thirty-six (36) months. SECTION 8. Collection. The collection of the municipal taxes, fees, charges, surcharges, interest and penalties accruing to the Municipal shall be the responsibility of the Municipal Treasurer or his deputies and in no case shall be delegated to any other person, provided however, that the Municipal Treasurer may designate the barangay treasurer(s) a deputy to collect local taxes, fees, or charges. In case a bond is required for the purpose, the Municipal Government shall pay the premium thereon in addition to the premiums of the bond that may be required under the Local Government Code of 1991. HASDcC Unless otherwise specifically provided in this Code, or under existing laws or decrees, the Municipal Treasurer is authorized subject to the approval of the Municipal Mayor, to promulgate the rules and regulations for the proper and efficient administration and collection of taxes, fees and charges herein imposed. SECTION 9. Issuance of Receipts. It shall be the duty of the Municipal Treasurer or his authorized representative to issue the necessary receipt to the person paying the tax, fee or charge, indicating therein the date, amount, name of the person paying and the account for which it is paid. In acknowledging payment of local taxes, fees and charges, it shall be the duty of the Municipal Treasurer or his deputies to indicate on the official receipt issued for the purpose, the number of the corresponding local tax ordinance. SECTION 10. Record of Taxpayer. It shall be the duty of the municipal treasurer to keep records, alphabetically arranged and opened to public inspection, of the names of all persons paying municipal taxes, fees, and charges as far as practicable. He shall establish and keep current the appropriation tax roll for each kind of tax, fee or charge provided in this Code. SECTION 11. Accounting of Collection. Unless otherwise provided in this Code and other existing laws and ordinances, all monies collected by virtue of this Code shall be accounted for in accordance with the provisions of existing laws, rules and regulations, and credited to the general fund of this Municipality. SECTION 12. 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 Municipal Court for the violation of any municipal ordinance, shall accrue to the General Fund of this Municipality. SECTION 13. Examination of Books of Accounts and Pertinent Records of Businessmen by the Municipal Treasurer. For the purpose of effective enforcement and collection of the taxes, fees and other impositions provided by this ordinances, the Municipal Treasurer may, by himself or thru any of his deputies duly authorized in writing, examine the books of accounts and other pertinent records of any person, partnership corporation or association doing business within the Municipality to verify, assess and collect the true and correct amount of the tax due from the taxpayer concerned. Such examination shall be made during the regular business hours, not oftener than once every year for each business establishment. 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. STaAcC In the case of examination herein authorized to be made by a duly authorized deputy of the Municipal Treasurer, the written authority of the former 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. The books of accounts kept by the business establishments pursuant to the provisions of the National Internal Revenue Code, shall be made available to the Municipal Treasurer, his deputy or duly authorized representative and shall be sufficient for determining the correct amount of taxes and other impositions and the establishment shall no longer be required to keep other or separate books of accounts for the purpose. SECTION 14. Invoice Requirements. It shall be unlawful for any person, firm, company or corporation engaged in the business mentioned under the provisions of this ordinance and other businesses, trades or occupation operated within the territorial jurisdiction of the Municipality, not to issue a duly registered and serially numbered commercial invoices, showing among other things, the name or style and address of the business, for every sale or service rendered worth five (P5.00) pesos or more, and it will be unlawful for anyone of them to misdeclare in their invoices or sales books or other books of account, their true and correct sales, income or receipts. SECTION 15. Compromise Penalty. For violation made pursuant to the provisions of Sections 13 and 14 hereof and an alternative to the penalties prescribed under the Local Tax Code, P.D. 231, as amended, and in case where the taxpayer violators made, there shall be imposed a graduated compromise penalty, which shall not be paid and collected outside the premises of the Office of the Municipal Treasurer, for every violation of Sections 11 and 12 hereof, as follows: PENALTY a) If the value of goods or service misdeclared is not more than P10.00 200.00 b) If the value of goods or service misdeclared is more than P10.00 but less than P20.00 400.00 c) If the value of goods or service misdeclared is P20.00 or more but not exceeding P50.00 600.00 d) If the value of goods or service misdeclared is P50.00 or more but not exceeding P200.00 800.00 e) If the value of goods or service misdeclared is more than P200.00 2,000.00 Provided, that if the violator is an alien, in addition to the penalties prescribed is Section 7 hereof, the permit to engage in the business shall be recommended to the Municipal Mayor for revocation. EISCaD Provided, further, that any person, other than the merchant himself, who is found helping or conniving with the merchant in the commission of the violation shall also suffer the corresponding penalties prescribed under the above preceding section, provided, finally, that if a government employee of any instrumentality of the government is found abeting, helping or conniving with the merchant in the commission of the crime or violations, aside from the penalties prescribed hereof, he shall be also administratively charged or recommended for dismissal from the government service. ARTICLE 44 Civil Remedies for Collection of Revenues SECTION 1. Application of Article. The provisions of this Article and remedies provided herein shall be used, as far as their nature permits, for the collection of any delinquent tax, fee, charge, interest, penalties or other revenues. SECTION 2. Municipal Government's Lien. All the local taxes, fees, charges and other revenues or impositions provided for by this Ordinance and due the Municipal Government constitute a lien in its favor, superior to all liens, charges or encumbrances in favor of any person, enforceable by appropriate administrative or judicial action, not only upon any property or rights therein which may be subject to the lien but also upon property used in business, occupation, practice of profession or calling, or exercise of privilege with respect to which 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 enforceable by proper legal action, superior to all liens or charges in favor of private parties not only upon any property which may be subject to the charge but also upon property used in the conduct of business, pursuit of occupation, practice of profession or calling, or exercise of the privilege with respect to which the lien is imposed and upon all property rights therein. The lien may only be extinguished upon full payment of the delinquent municipal taxes fees and charges including related surcharges and interest. SECTION 3. 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 by levy upon real property and interest in or rights to real property; and b.) By judicial action Either of these remedies or all may be pursued concurrently or simultaneously at the discretion of the local government unit concerned. SECTION 4. Distraint of Personal Property. The remedy by distraint shall proceed as follows: a.) Seizure Upon failure of the person owing any tax or other impositions to pay the same at the time required, the Municipal Treasurer or his deputy may, upon written notice, seize or confiscate any personal property belonging to that person or any personal property subject to the tax lien, in sufficient quantity to satisfy the tax in question, together with any increment thereto, incident to delinquency and expenses of seizure. In this case, the Municipal Treasurer or his deputy shall issue a duly authenticated certificate based upon the records of his office showing the fact of delinquency and the amount of the tax and penalty due. This 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. EHCcIT b.) Accounting of Distrained Goods The officer executing the distraint shall make or cause to be made an inventory 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 were taken or at the dwelling or place of business of that person and with someone of suitable age and discretion, to which list shall be added a statement of the sum demanded and a note of the time and place of sale. c.) Publication The officer shall forthwith cause a notification to be exhibited in not less than three (3) public and conspicuous places in the municipality where the distraint is made, specifying the time and lace of sale and the articles distrained. The time of sale not be less than twenty (20) days after notice to the owner or possessor of the property as above specified and the publication or posting of the notice. One place for the posting of the notice shall be at the Office of the Municipal Mayor of the Municipality in which the property is distrained. d.) Released of Distrained Property Upon Payment Prior to Sale If at any time prior to the consumption of the sale all proper charges are aid to the officer conducting the sale, the goods or effects distrained shall be restored to the owner. e.) Procedure of Sale At the time and place fixed in the notice, the officer shall sell the goods or effects so distrained at public auction to the highest bidder for cash. Within five (5) days after the sale, the Municipal Treasurer shall make report of the proceeding in writing to the Municipal Mayor. Should the property distrained be not disposed of within one hundred and twenty (120) days from the date of distrained, the same shall be considered as sold to the Municipality 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. Pursuant to the Local Government Code of 1991 the Committee on Appraisal shall be composed of the Municipal Treasurer as Chairman with the representative of the Commission on Audit and the Municipal Assessor as members. aCTHDA 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 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 Municipal Treasurer or his deputy. Where the proceeds of the sale are insufficient to satisfy the claim, other property may, in like manner be distrained until the full amount due including all expenses, is collected. SECTION 5. Levy on Real Property. After the expiration of the time required to pay the delinquent tax, fee, or charge, real property may be levied on before, simultaneously, or after the distraint of personal property belonging to the delinquent taxpayer. To this end, the Municipal Treasurer shall prepare a duly authenticated certificate showing the name of the taxpayer and the amount of 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 the description of the property upon which levy is made. At the same time, written notice of the levy shall be mailed to or served upon the assessor and the Register of Deeds of the province where the property is located who shall annotate the levy on the tax declaration and certificate of title of the property, respectively, and the delinquent taxpayer or, if he be absent in respect to which the liability arose, or if there be none, to the occupant of the property in question. In case the levy on real property is not issued before or simultaneously with the warrant of distraint on personal property, and the personal property of the taxpayer is not sufficient to satisfy his delinquency, the Municipal Treasurer, shall within the levy on the taxpayer's real property. In report on the levy shall, within ten (10) days after receipt of the warrant, be submitted by the levying officer to the Sangguniang Bayan. SECTION 6. Penalty for Failure to Issue and Execute Warrant. Without prejudice to criminal prosecution under the Revised Penal Code and other applicable laws, any local treasurer who fails to issue or execute the warrant of distraint or levy after the expiration of the time prescribed or who is found guilty of abusing the exercise thereof by competent authority shall be automatically dismissed from the service after due notice and hearing. SECTION 7. Advertisement and Sale. Within thirty (30) days after levy, the local treasurer proceed to publicly advertise for sale or auction the property or a usable portion thereof as may be necessary to satisfy the claim and cost of sale; and such advertisement shall cover a period of at least thirty (30) days. It shall be effected by posting a notice at the main entrance of the municipal building, and in a public and conspicuous place in the barangay where the real property is located, and by publication once a week for three (3) weeks in a newspaper of general circulation in the municipality where the property is located. The advertisement shall contain the amount of taxes, fees or charges, and penalties due thereon, and the time and place of sale, the name of the taxpayer against whom property is to be sold. At any time before the date fixed for the sale, the taxpayer may stay the proceedings by paying the taxes, fees, and charges, penalties and interests. If he fails to do so, the sale shall proceed and shall be held either at the main entrance of the municipal building, or on the property to be sold, or at any other place as determined by the local treasurer conducting the sale and specified in the notice of sale. ACcTDS Within thirty (30) days after the sale, the local treasurer or his deputy shall make a report of the sale to the Sangguniang Bayan, and which shall form part of his records. After consultation with the Sangguniang Bayan, the local treasurer shall make and deliver to the purchaser a certificate of sale, showing the proceedings of the sale, describing the property the property sold, stating the name of the purchaser and setting out the exact amount of all taxes, fees, charges, and related surcharges, interest, or penalties. Provided, however, that any excess in the proceeds of the sale over the claim and cost of sales shall be turned over to the owner of the property. The local treasurer may, by ordinance duly approved, advance an amount sufficient to defray the costs of collection by means of the remedies provided for in this Code, including the preservation or transportation in case of personal property, and the advertisement and subsequent sale, in cases of personal and real property including movements thereon. SECTION 8. 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 local 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 (2%) percent per month on the purchase price from the date of purchase to the date of redemption. Such payment shall invalidate the certificate of sales issued to the purchaser and the owner shall be entitled to a certificate of redemption from the Municipal Treasurer or his deputy. The Municipal Treasurer or his deputy, upon surrender by the purchaser of the certificate of sale previously issued to him, shall forth will return to the latter the entire purchase price paid by him plus the interest of not more than two (2%) percent per month herein provided for, the portion of the cost of sale and other legitimate expenses incurred by him, and said property thereafter shall be free from the lien of such taxes, fees, or charges, related surcharges, interests, and penalties. The owner shall not, however, be deprived of the possession of said property and shall be entitled to the rentals and other income thereafter until the expiration of the time allowed for its redemption. aATEDS SECTION 9. Final Deed to Purchaser. In case the taxpayer fails to redeem the property as provided herein, the local treasurer shall execute a deed conveying to the purchaser so much of the property as has been sold, free from liens of any taxes, fees, charges, related surcharges, interests, and penalties. The deed shall succinctly recite all the proceedings upon which the validity of the sale depends. SECTION 10. Purchase of Property by the Local Government Units for Want of Bidder. In case there is no bidder for the real property advertised for sale as provided herein, or if the highest bid is for an amount insufficient to pay the taxes, fees, or charges, related surcharges, interests, penalties and costs, the local treasurer conducting the sale shall purchase the property in behalf of the municipality to satisfy the claim and within two (2) days thereafter shall make a report of his proceedings which shall be reflected upon the records of his office. It shall be the duty of the Register of Deeds concerned upon registration with his office of any such declaration of forfeiture to transfer the title of the forfeited property to the municipality without the necessity of an order from a competent court. Within one (1) year from the date of such forfeiture, the taxpayer or any of his representative, may redeem the property by paying to the local treasurer the full amount of the taxes, fees, charges, and related surcharges, interests, or penalties, and the costs of sale. If the property is not redeemed as provided herein, the ownership thereof shall be fully vested on the municipality. SECTION 11. Resale of Real Estate Taken for Taxes, Fees, or Charges. The Sangguniang Bayan may, by ordinance duly approved, and upon notice of not less than twenty (20) days, sell and disposed of the real property acquired under the preceding Section at public auction. The proceeds of the sales shall accrue to the general fund of the municipality. SECTION 12. Collection of Delinquent Taxes, Fees, Charges or Other Revenues through Judicial Action. The municipality may enforce the collection of delinquent taxes, fees, charges or other revenues by civil action in any court of competent jurisdiction. The civil action shall be filed by the local treasurer within the period prescribed in the Local Government Code of 1991. SECTION 13. Further Distraint or Levy. The remedies by the distraint and levy may be repeated if necessary until the full amount due, including all expenses, is collected. HcSaAD SECTION 14. Personal Property Exempt from Distraint or Levy. The following property shall be exempted from distraint and the levy, attachment or execution thereof for delinquency in the payment of any local tax, fee or charges, including the related surcharge and interest: a.) Tools and the implements necessarily used by the delinquent taxpayer in his trade or employment; b.) One (1) horse, cow, carabao, or other beast of burden, such as the delinquent taxpayer may select, and necessarily used by him in his ordinary occupation; c.) His necessary clothing, and that of all his family; d.) Household furniture and utensils necessary for housekeeping and used for that purpose by the delinquent taxpayer, such as he may select, or a value not exceeding Ten Thousand (P10,000.00) pesos; e.) Provision, including crops, actually provided for individual or family use sufficient for four (4) months; f.) The professional libraries of doctors, engineers, lawyers and judges; g.) One (1) fishing boat and net, not exceeding the total value of Ten Thousand (P10,000.00) pesos, by the lawful use of which a fisherman earns his livelihood; and h.) Any material or article forming part of a house or improvement of any real property. CHAPTER X Final Provisions ARTICLE 45 Final Provisions SECTION 1. General Penal Provision. Any person or persons who violate any provision of this ordinance not herein otherwise covered by any specific penalty or who shall otherwise violate the rules or regulations promulgated under authority of this ordinance shall be punished by a fine of not exceeding One Thousand (P1,000.00) pesos, or imprisonment of not exceeding six (6) months, or both, at the discretion of the court. TIESCA Payment of a fine or service of imprisonment as herein provided shall not relieve the offender from the payment of the delinquency tax, fee or charge imposed under this code. If the violation is committed by any juridical entity, the President, General Manager or any person entrusted with the administration thereof at the time of the commission of the violation shall be held responsible or liable thereof and be subject to the penalties herein provided. SECTION 2. Administrative Penalty. Failure to pay the tax, permit fee or other impositions, rentals and other collectible by the Municipality mentioned herein within the time specified for the payment will subject the violator to an administrative penalty or surcharge at the rate of twenty-five (25%) percent of the amount of tax plus interest at the rate of two percent (2%) a month or fraction thereof until the full amount is totally paid. SECTION 3. Separability Clause. Should any provision, section or part of this ordinance be adjudged invalid by any court of competent jurisdiction or by the Secretary of Finance or by the Secretary of Environment and Natural Resources, in proper case, and/or any other competent authority, such judgment shall not affect or impair the remaining provisions, sections, or parts which shall continue to be in full force and effect. SECTION 4. Repealing Clause. All municipal ordinances, rules and regulations or parts thereof which are inconsistent with any provision or provisions of this ordinance are hereby repealed, amended or modified accordingly. SECTION 5. Effectivity. Within ten (10) days after the approval of this Ordinance, certified true copies of the Ordinance shall be published in full three (3) consecutive days in a newspaper of local circulation: Provided, however, that if there is no newspaper of local circulation, the same shall be posted in at least two (2) conspicuous and publicly accessible places within the territorial jurisdiction of the municipality. ENACTED by the SANGGUNIANG BAYAN of the Municipality of Lupon this 6th day of August 2018. Voted in Favor: 7 members (Hon. Alonzo, Jr.,Hon. Bote, Hon. Maralit, Jr.,Hon. Gera, Jr.,Hon. Mahinay, Hon. Montes and Hon. Hanani) Voted Against: none (Hon. Dacquiado acted as Temporary Presiding Officer since Hon. Barabag was out during the voting.) xxx xxx xxx I HEREBY CERTIFY to the correctness of the above quoted ordinance. (SGD.) HADJI BONSO S. BARABAG Municipal Vice Mayor (Presiding Officer) ATTESTED: (SGD.) SHARON G. BALINGIT, CPA, MPM Secretary to the Sanggunian APPROVED: (SGD.) ERLINDA D. LIM Municipal Mayor Date: August 13, 2018 ATTACHMENT PUBLIC HEARING July 11, 2018 at the Sangguniang Bayan Session Hall Committee on Ways and Means Chairperson: Hon. Santos Q. Alonzo, Jr. Vice-Chairperson: Hon. Juan A. Maralit, Jr. Members: Hon. Gina Y. Libre Hon. Harold A. Montes Hon. Kasan P. Suso Guests: (See attendance sheet hereto attached.) Time Started: 9:31 am Adjournment: 10:52 am MINUTES OF THE PUBLIC HEARING ON DRAFT MUNICIPAL ORDINANCE NO. 2017-12, entitled: "AMENDING, REVISING, AND CODIFYING THE MUNICIPAL ORDINANCE NO. 2011-06, OTHERWISE KNOWN AS THE LOCAL REVENUE CODE OF LUPON, DAVAO ORIENTAL." ICcDaA Sponsored by Hon. Santos Q. Alonzo, Jr. Chairperson, Committee on Ways and Means 1. The Hon. Juan A. Maralit, Jr. called the meeting to order. 2. The public hearing started with a prayer, followed by singing of the National Anthem through cadence. 3. The Hon. Maralit, Jr. explained that the said draft ordinance was already due for amendment; the Department of the Interior and Local Government (DILG) recommends amendment after five (5) years from its implementation. 4. The Hon. Harold A. Montes begged the indulgence of the body for the absence of the Committee Chairman due to some important matters at the Provincial Governor's Office. 5. The Hon. Maralit, Jr. informed the body that the increase in the proposed amendment is guided and recommended by the Local Finance Committee (LFC) of this local unit. 6. Mr. Danilo Rosete, another stakeholder, inquired how many percent did the local unit increase in the proposed draft ordinance. 7. The Municipal Treasurer of this local unit, Ms. Mary Jane R. Mantos, MPA, explained that the increase in the proposed amendment is ten percent (10%), as provided by Republic Act 7160. 8. The Municipal Treasurer explained that the fees and charges affecting the public market stalls/spaces are separately provided in the Code of Economic Enterprise, which was approved and adopted on June 5, 2018. 9. Mr. Norbel S. Salazar, employee of this local unit detailed in the Market Operations Office, said that they already informed stallholders in the public market regarding the separation of the Local Revenue Code and the Economic Enterprise Code. 10. Mr. Benjamin Ulan-olan, one of the stakeholders, questioned the difference between the taxes due from this local unit and from the Bureau of Internal Revenue (BIR). 11. The Municipal Treasurer explained that the tax due to the Bureau of Internal Revenue (BIR) is different from the tax due to this local unit; the Local Government Unit has the authority to impose taxes, pursuant to RA 7160. ADEHTS 12. Mr. Noel O. Oloroso, Licensing Officer/Business Permit and Licensing Officer (BPLO) Designate/Lupon Investment Promotion (LIP) Officer, this local unit, informed the body that they have three (3) options for assessment, to wit: a. BIR Income Tax Return (ITR); b. Interview; and c. Ocular inspection of business establishment. 13. The Municipal Treasurer also explained that the capitalization of the business and the number of employees must also be considered in the computation of taxes due for the business permit. 14. The Hon. Juan A. Maralit, Jr. informed the stakeholders not to worry so much because the local unit, especially the Business Permit and Licensing Office (BPLO) personnel, is considerate in the computation of taxes. 15. The Hon. Montes informed the body that the output from the taxes generated from the imposition of the Local Revenue Code is an indicator of the Local Government Unit's progress; it is also the basis of local/foreign investors in opening business in the municipality. ADJOURNMENT : There being no more business to transact, the Public Hearing was adjourned at 10:52 am , Moved by Ms. Mary Jane R. Mantos, MPA ,duly seconded by participants present . Certification : I hereby certify that the foregoing Minutes of the Public Hearing is true and correct to the best of my knowledge and ability. (SGD.) MYRA LILIBETH B. LIM Local Legislative Staff Assistant II COMMITTEE HEARING July 11, 2018, Wednesday, 9:00 am, SB Session Hall ATTENDANCE COMMITTEE REPORT NO. 2018-13 Reference No. 2595 COMMITTEE HEARING Committee on Ways and Means July 11, 2018, 9:31 am Sangguniang Bayan Session Hall Chairperson: Hon. Santos Q. Alonzo, Jr. Vice Chairperson: Hon. Juan A. Maralit, Jr. Members: Hon. Gina Y. Libre, Hon. Harold A. Montes, Hon. Kasan P. Suso Attendance: (See on file.) Subject Matter: Draft Municipal Ordinance No. 2017-12, entitled: "AMENDING, REVISING, AND CODIFYING THE MUNICIPAL ORDINANCE NO. 2011-06, OTHERWISE KNOWN AS THE LOCAL REVENUE CODE OF LUPON, DAVAO ORIENTAL." Findings: 1. The said matter was docketed with Reference No. 2472. SHaIDE 2. The Local Revenue Code of this municipality is already due for amendment. 3. The Municipal Treasurer of this local unit, Ms. Mary Jane R. Mantos, MPA, explained that the increase in the proposed amendment is ten percent (10%),as provided by Republic Act 7160 . 4. The increase in the proposed amendment is guided and recommended by the Local Finance Committee (LFC) of this local unit. 5. The Municipal Treasurer explained that the fees and charges affecting the public market stalls/spaces are separately provided in the Code of Economic Enterprise, which was approved and adopted on June 5, 2018. 6. Mr. Norbel S. Salazar, employee of this local unit detailed in the Market Operations Office, said that they already informed stallholders in the public market regarding the separation of the Local Revenue Code and the Economic Enterprise Code. 7. The Municipal Treasurer explained that the tax due to the Bureau of Internal Revenue (BIR) is different from the tax due to this local unit; the Local Government Unit has the authority on imposing taxes, governed by RA 7160. 8. The Municipal Treasurer also explained that the capitalization of the business and the number of employees must also be considered in the computation of taxes due for the business permit. 9. The Hon. Juan A. Maralit, Jr. informed the stakeholders not to worry so much because the local unit, especially the Business Permit and Licensing Office (BPLO) personnel, is considerate in the computation of taxes. 10. The Hon. Montes informed the body that the output from the taxes generated from the imposition of the Local Revenue Code is an indicator of the Local Government Unit's progress; it is also the basis of local/foreign investors in opening business in the municipality. Recommendation: After thorough deliberation and discussion, the committee agreed to adopt the above-stated findings. The committee also agreed to calendar the Draft Municipal Ordinance 2017-12, entitled: "AMENDING, REVISING, AND CODIFYING THE MUNICIPAL ORDINANCE NO. 2011-06, OTHERWISE KNOWN AS THE LOCAL REVENUE CODE OF LUPON, DAVAO ORIENTAL," for second reading. cDCEIA There being no more business to discuss, the committee hearing adjourned at 10:52 am . We hereby certify to the correctness of this committee report. Committee on Ways and Means (SGD.) SANTOS Q. ALONZO, JR. Chairperson (SGD.) JUAN A. MARALIT, JR. Vice Chairperson (SGD.) HAROLD A. MONTES Member (SGD.) GINA Y. LIBRE Member (SGD.) KASAN P. SUSO Member n Note from the Publisher: Copied verbatim from the official copy.