Municipal Revenue Code of Mabini, Pangasinan of 2014

November 3, 2014 Excerpts from the Minutes of the Regular Session of the Members of the Sangguniang Bayan of Mabini, Pangasinan Held on the 3rd Day of November, 2014 Mabini, Pangasinan. PRESENT: Hon. Alimar R. Briana - Municipal Vice Mayor Hon. Colin A. Reyes - Majority Floor Leader Hon. Nixon F. Crisolo - Municipal Councilor Hon. Alma F. Luzaran - Municipal Councilor Hon. Arsenio C. Barcelona - Municipal Councilor Hon. Romeo D. Boling, Jr. - Minority Floor Leader Hon. Addie V. Jimenez - Municipal Councilor Hon. Jerick N. Estrada - Municipal Councilor Hon. Darius P. Bonalos - Municipal Councilor Hon. Christian Zeus C. Barcelona - ABC President ABSENT: NONE MABINI MUNICIPAL ORDINANCE NO. 006-14 "AN ORDINANCE ENACTING THE MUNICIPAL REVENUE CODE OF MABINI, PANGASINAN OF 2014" Sponsored by: Hon. Addie V. Jimenez, Hon. Alma F. Luzaran and Hon. Jerick N. Estrada Be it ordained by the Sangguniang Bayan of the Municipality of Mabini, Province of Pangasinan, that: CHAPTER I General Provisions ARTICLE A Short Title and Scope SECTION 1A.01. Short Title. This ordinance shall be known as the Municipal Revenue Code of Mabini, Pangasinan of 2014. SECTION 1A.02. Scope and Application. This Code shall govern the levy, assessment, and collection of taxes, fees, charges and other impositions within the territorial jurisdiction of this municipality. ARTICLE B Construction of Provisions SECTION 1B.01. Words and Phrases Not Herein Expressly Defined. Words and phrases embodied in this Code not herein specifically defined shall have the same definitions as found in RA 7160, otherwise known as the Local Government Code of 1991. SECTION 1B.02. Rules of Construction. In construing the provisions of this Code, the following rules of construction shall be observed unless inconsistent with the manifest intent of the provisions: (a) General Rules. All words and phrases shall be construed and understood according to the common and approved usage of the language; but the technical words and phrases and such other words in this Code which may have acquired a peculiar or appropriate meaning shall be construed and understood according to such technical, peculiar or appropriate meaning. (b) Gender and Number. Every word in the Code importing the masculine gender shall extend to both male and female. Every word importing the singular number shall apply to several persons or things as well; and every word importing the plural number shall extend and be applied to one person or thing as well. (c) Reasonable Time. In all cases where any act is required to be done within the reasonable time, the same shall be deemed to mean such time as may be necessary for the prompt performance of the act. (d) Computation of Time. The time within which an act is to be done as provided in this Code, or in any rule or regulation issued pursuant to the provisions thereof, when expressed in days, shall be computed by excluding the first day and including the last day, except if the last day falls on a Sunday or holiday, in which case the same shall be excluded in the computation and the business day following shall be considered the last day. CAIHTE (e) References. All references to chapters, articles, or sections are to the Chapters, Articles or Sections in this Code unless otherwise specified. (f) Conflicting Provisions of Chapters. If the provisions of different chapters conflict with or contravene each other, the provisions of each chapter shall prevail as to all specific matters and questions involved therein. (g) Conflicting Provisions of Sections. If the provisions of the different sections in the same article conflict with each other, the provisions of the Section which is the last in point of sequence shall prevail. ARTICLE C Definition of Terms SECTION 1C.01. Definitions. When used in this Code: (a) Business means trade or commercial activity regularly engaged in as a means of livelihood or with a view to profit. (b) Charges refer to pecuniary liability, as rents or fees against persons or property. (c) 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. (d) Corporations includes partnerships, no matter how created or organized, joint-stock companies, joint accounts (cuentas en participacion), associations or insurance companies but does not include general professional partnerships and a joint venture or consortium formed for the purpose of undertaking construction projects or engaging in petroleum, coal, geothermal, and other energy operations or consortium agreement under a service contract with the government. General professional partnerships are partnerships formed by persons for the sole purpose of exercising their common profession, no part of the income of which is derived from engaging in any trade or business. The term "resident foreign" when applied to a corporation means a foreign corporation not otherwise organized under the laws of the Philippines but engaged in trade or business within the Philippines. (e) Countryside and Barangay Business Enterprise refers to any business entity, association, or cooperative registered under the provisions of RA 6810, otherwise known as Magna Carta for Countryside and Barangay Business Enterprises (Kalakalan 20). (f) Fee means a charge fixed by law or ordinance for the regulation or inspection of a business or activity. It shall also include charges fixed by law or agency for the services of a public officer in the discharge of his official duties. (g) Franchise is a right or privilege, affected with public interest that is conferred upon private persons or corporations, under such terms and conditions as the government and its political subdivisions may impose in the interest of public welfare, security and safety. (h) Gross Sales or Receipts include the total amount of money or its equivalent representing the contract price, compensation or service fee, including the amount charged or materials supplied with the services and deposits or advance payments actually received during the taxable quarter for the services performed or to be performed for another person excluding discounts if determinable at the time of sales, sales return, excise tax, and value added tax (VAT). (i) Levy means an imposition or collection of an assessment, tax, fee, charge, or fine. (j) License or Permit is a right or permission granted in accordance with law or by a competent authority to engage in some business or occupation or to engage in some transactions. (k) Municipal Waters include not only streams, lakes and tidal waters within the municipality, not being the subject of private ownership and not comprised within the national parks, public forest, timber lands, forest reserves or fishery reserves, but also marine waters included between two lines drawn perpendicularly to the general coastline from points where boundary lines of the municipality or city touch the sea at low tide and a third line parallel with the general coastline and fifteen (15) kilometers from it. Where two (2) municipalities are so situated on the opposite shores that there is less than fifteen (15) kilometers of marine waters between them, the third line shall be equally distant from opposite shores of the respective municipalities. (l) Operator includes the owner, manager, administrator, or any other person who operates or is responsible for the operation of a business establishment or undertaking. (m) Privilege means a right or immunity granted as a peculiar benefit, advantage or favor. (n) Persons mean every natural or juridical being, susceptible of rights and obligations or of being the subject of legal relations. DETACa (o) Rental means the value of the consideration, whether in money, or otherwise, given for the enjoyment or use of a thing. (p) Residents refer to natural persons who have their habitual residence in the province, city, or municipality where they exercise their civil rights and fulfill their civil obligations, and to juridical persons for which the law or any other provision creating or recognizing them fixes their residence in a particular province, city or municipality. In the absence of such laws, juridical persons are residents 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. (q) Revenue includes taxes, fees and charges that a state or its political subdivision collects and receives into the treasury for public purposes. (r) Services mean the duties, work or functions performed or discharged by a government officer, or by a private person contracted by the government, as the case may be. (s) Tax means an enforced contribution, usually monetary in form, levied by the law making body on persons and property subject to its jurisdiction for the precise purpose of supporting governmental needs. (t) Vessels include every type of boat, craft or other artificial contrivance, capable of being used, as a means of transportation on water. CHAPTER II Taxes on Business ARTICLE A Graduated Tax on Business SECTION 2A.01. Definitions. 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, placards, notices, signs, directories, pamphlets, leaflets, handbills, electric or neon lights, airplanes, balloons or other media, whether in pictorial or reading form. (b) Agricultural Products include the yield of the soil, such as corn, rice, wheat, rye, hay, coconut, sugarcane, tobacco, root crops, vegetables, fruits, flowers, and their by-products; ordinary salt; all kinds of fish; poultry; and livestock and animal products, whether in their original form or not. The phrase "whether in their original form or not" refers to the transformation of said products by the farmer, fisherman, producer or owner through the application of processes to preserve or otherwise to prepare said products for the market such as freezing, drying, salting, smoking, or stripping for purposes of preserving or otherwise preparing said products for the market; to be considered an agricultural product whether in its original form or not, its transformation must have been undertaken by the farmer, fisherman, producer or owner. Agricultural products as defined include those that undergo not only simple but even sophisticated processes employing advanced technological means in packaging like dressed chicken or ground coffee in plastic bags or 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, vacation, 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 or performance. (e) Banks and other Financial Institutions include non-bank financial intermediaries, lending investors, finance and investment companies, pawnshops, money shops, insurance companies, stock markets, stock brokers, and dealers in securities and foreign exchange, as defined under applicable law, or rules and regulations thereunder. (f) Brewer includes all persons who manufacture fermented liquors of any description for sale or delivery to others but does not include manufacturers of tuba, basi, tapuy or similar domestic fermented liquors, whose daily production does not exceed two hundred gauge liters. (g) Business Agent includes all persons who act as agents of others in the transaction of business with any public officer, as well as those who conduct collecting, advertising, employment, or private detective agencies. (h) Cabaret/Dance Hall includes any place or establishment where dancing is permitted to the public in consideration of any admission, entrance, or any other fee paid, on or before, or after the dancing, and where professional hostesses or dancers are employed. (i) Capital Investment is the capital that a person employs in any undertaking, or which he contributes to the capital of a partnership, corporation, or any other juridical entity or association in a particular taxing jurisdiction. (j) Carinderia refers to any public-eating place where food already cooked is served at a price. aDSIHc (k) Cockpit includes any place, compound, building or portion thereof, where cockfights are held, whether or not money bets are made on the results of such cockfights. (l) Contractor includes persons, natural or juridical, not subject to professional tax under Section 139 of the Local Government Code of 1991, whose activity consists essentially of the 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; As used in this Article, the term "contractor" shall include general engineering, general building and specially contractors as defined under applicable laws, filling, demolition and salvage works contractors; proprietors or operators of mine drilling apparatus; proprietors or operators of dockyards; persons engaged in the installation of water system, and gas or electric light, heat, or establishments; proprietors or operators of smelting plants; engraving plating and plastic lamination establishments; proprietors or operators of establishments for repairing, repainting, upholstering, washing or greasing of vehicles, heavy equipment, vulcanizing, recapping and battery charging; proprietors or operators of furniture shops and establishments for planning or surfacing and re-cutting of lumber and sawmills under contract to saw or cut logs belonging to others; proprietors or operators of dry-cleaning or dyeing establishments, steam laundries, and using washing machines; proprietors or owners of shops for the repair of any kind of mechanical and electrical devices; instruments, apparatus, or furniture and shoe repairing by machine or any mechanical and electrical devices; proprietors or operators of establishments or lots for parking purposes; proprietors or operators of tailor shops, dress shops, milliners and hatters, beauty parlors, barbershops, massage clinics, sauna, Turkish and Swedish baths, slenderizing and body-building saloon and similar establishments; photographic studios; funeral parlors; proprietors or operators of hotels, motels, and lodging 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 detectives or watchman agencies; commercial and immigration brokers; cinematographic film owners, lessors and distributors. The term "contractor" shall also include, but shall not be limited to, tax subjects enumerated under Section 19 of Presidential Decree No. 231, but which are no longer included in the enumeration of "contractor" under Section 131 of Republic Act No. 7160, viz. :welding shops, service stations, white/blue printing, recopying, or photocopying services, assaying laboratories, advertising agencies, shops for shearing animals, vaciador shops, stables, construction of motor vehicles, animal drawn vehicles, and/or tricycles, lathe machine shops, furniture shops, and proprietors of bulldozers and other heavy equipment available to others for consideration. (m) Dealer means one whose business is to buy and sell merchandise, goods and chattels as a merchant. He stands immediately between the producer or manufacturer and the consumer and depends for his profit not upon the labor he bestows upon his commodities but upon the skill and foresight with which he watches the market. (n) Importer means any person who brings articles, goods, wares or merchandise of any kind or class into the Philippines from abroad for unloading therein, or which after entry are consumed herein or incorporated into the general mass of property in the Philippines. In case of tax-free articles, brought or imported into the Philippines by persons, entities or agencies exempt from tax which are subsequently sold, transferred or exchanged in the Philippines to non-exempt private persons or entities, the purchaser or recipient shall be considered the importer thereof. (o) Manufacturer includes every person who, by physical or chemical process, alters the exterior texture or form or inner substance of any such raw materials or manufactured or partially manufactured product in such manner as to prepare it for special use or uses to which it could not have been put in its original condition, or who by any such process, alters the quality of any such raw material or manufactured or partially manufactured products so as to reduce its marketable shape or prepare it for any of the use of industry, or who by any such process, combines any raw material or manufactured products with other materials or products of the same or of different kinds and in such manner that the finished products of such process or manufacture can be put to a special use or uses to which such raw material or manufactured or partially manufactured in their original condition could not have been put, and who in addition, alters such raw material or manufactured or partially manufactured products, or combines the same to produce such finished products for the purpose of their sale or distribution to others and for his own use for consumption. ETHIDa (p) Marginal Farmer or Fisherman refers to individuals engaged in subsistence farming or fishing which shall be limited to the sale, barter or exchange of agricultural or marine products produced by himself and his immediate family and whose annual net income from such farming or fishing does not exceed Fifty Thousand Pesos (P50,000.00) or the poverty line established by NEDA for the particular region or locality, whichever is higher. (q) Motor Vehicle means any vehicle propelled by any power other than muscular power using the public roads, but excluding road rollers, trolley cars, street sweepers, sprinklers, lawn mowers, bulldozers, graders, forklifts, amphibian trucks, and cranes if not used on public roads, vehicles that run only on rails or tracks, tractors, trailers, and traction engines of all kinds used exclusively for agricultural purposes. (r) Peddler means any person who, either for himself or on commission, travels from place to place and sells his goods or offers to sell and deliver the same. Whether a peddler is a wholesale peddler or retail peddler of a particular commodity shall be determined from the definition of wholesale dealer or retail dealer as provided in this ordinance. (s) Public Market refers to any place, building, or structure of any kind designated as such by the local board or council, except public streets, plazas, parks, and the like. (t) Rectifier comprises every persons who rectifies, purifies, or refines distilled spirits or wines by any process other than by original or continuous distillation from mash, wort, wash, sap, or syrup through continuous closed vessels and pipes until the manufacture thereof is complete. Every wholesale or retail liquor dealer who has in his possession any still or mash tub, or who keeps any other apparatus for the purpose of distilling spirits, or in any manner refining distilled spirits, shall also be regarded as a rectifier and as being engaged in the business of rectifying. (u) Restaurant refers to any place which provides food to the public and accepts orders from them at a price. This term includes caterers. (v) Retail means a sale where the purchaser buys the commodity for his consumption, irrespective of the quantity of the commodity sold. (w) Vessel includes every type of boat, craft, or other artificial contrivances used, or capable of being used, as a means of transportation on water. (x) Wharfage means a fee assessed against the cargo of a vessel engaged in foreign or domestic trade based on quantity, weight, or measure received and/or discharged by vessel. (y) Wholesale means a sale where the purchaser buys or imports the commodities for resale to persons other than the end user regardless of the quantity of the transaction. SECTION 2A.02. Imposition of Tax. There is hereby imposed on the following persons who establish, operate, conduct or maintain their respective business within the municipality a graduated business tax in the amounts hereafter prescribed: (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: Amount of Gross Sales/Receipts for the Preceding Calendar Year: Tax Per Annum Less than 10,000.00 P198.00 10,000.00 or more but less than 15,000.00 264.00 15,000.00 or more but less than 20,000.00 362.00 20,000.00 or more but less than 30,000.00 528.00 30,000.00 or more but less than 40,000.00 792.00 40,000.00 or more but less than 50,000.00 990.00 50,000.00 or more but less than 75,000.00 1,584.00 75,000.00 or more but less than 100,000.00 1,980.00 100,000.00 or more but less than 150,000.00 2,640.00 150,000.00 or more but less than 200,000.00 3,300.00 200,000.00 or more but less than 300,000.00 4,620.00 300,000.00 or more but less than 500,000.00 6,600.00 500,000.00 or more but less than 750,000.00 9,600.00 750,000.00 or more but less than 1,000,000.00 12,000.00 1,000,000.00 or more but less than 2,000,000.00 16,500.00 2,000,000.00 or more but less than 3,000,000.00 19,800.00 3,000,000.00 or more but less than 4,000,000.00 23,760.00 4,000,000.00 or more but less than 5,000,000.00 27,720.00 5,000,000.00 or more but less than 6,500,000.00 29,250.00 6,500,000.00 or more P29,250.00 plus 0.0045 of the excess of 6,500,000.00 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. (b) On wholesalers, distributors, or dealers in any article of commerce of whatever kind or nature in accordance with the following schedules: Gross Sales/Receipts for the Amount of Preceding Calendar Year Tax Per Annum Less than 1,000.00 P22.00 1,000.00 or more but less than 2,000.00 40.00 2,000.00 or more but less than 3,000.00 60.00 3,000.00 or more but less than 4,000.00 87.00 4,000.00 or more but less than 5,000.00 120.00 5,000.00 or more but less than 6,000.00 145.00 6,000.00 or more but less than 7,000.00 172.00 7,000.00 or more but less than 8,000.00 198.00 8,000.00 or more but less than 10,000.00 225.00 10,000.00 or more but less than 15,000.00 264.00 15,000.00 or more but less than 20,000.00 330.00 20,000.00 or more but less than 30,000.00 396.00 30,000.00 or more but less than 40,000.00 528.00 40,000.00 or more but less than 50,000.00 792.00 50,000.00 or more but less than 75,000.00 1,188.00 75,000.00 or more but less than 100,000.00 1,584.00 100,000.00 or more but less than 150,000.00 2,244.00 150,000.00 or more but less than 200,000.00 2,904.00 200,000.00 or more but less than 300,000.00 3,960.00 300,000.00 or more but less than 500,000.00 5,280.00 500,000.00 or more but less than 750,000.00 7,920.00 750,000.00 or more but less than 1,000,000.00 10,560.00 1,000,000.00 or more but less than 2,000,000.00 12,000.00 2,000,000.00 or more P12,000.00 plus 0.0060 of the excess of 2,000,000.00 The businesses 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 one-half (1/2) of the rates prescribed under subsections (a),(b),and (d) of this Article: 1) Rice and Corn; 2) Wheat or cassava flour, meat, dairy products, locally manufactured, processed or preserved food, sugar, salt and agricultural marine, and fresh water products, whether in their original state or not; 3) Cooking oil and cooking gas; 4) Laundry soap, detergents, and medicine; 5) Agricultural implements, equipment and post-harvest facilities, fertilizers, pesticides, insecticides, herbicides and other farm inputs; 6) Poultry feeds and other animal feeds; 7) School supplies; and AIDSTE 8) Cement. For purposes of this provision, the term exporters shall refer to those who are principally engaged in the business of exporting goods and merchandise, as well as manufacturers and producers whose goods or products are both sold domestically and abroad. The amount of export sales shall be excluded from the total sales and shall be subject to the rates not exceeding one half (1/2) of the rates prescribed under paragraphs (a),(b) and (d) of this Article. (d) On retailers: Gross Sales/Receipts for the Preceding year Rate of Tax Per Annum 400,000.00 or less 2% More than 400,000.00 1% The rate of two percent (2%) per annum shall be imposed on sales not exceeding Four Hundred Thousand Pesos (P400,000.00) while the rate of one percent (1%) per annum shall be imposed on sales in excess of the first Four Hundred Thousand Pesos (P400,000.00). However, barangays shall have the exclusive power to levy taxes on stores whose gross sales or receipts of the preceding calendar year does not exceed Thirty Thousand Pesos (P30,000.00) subject to existing laws and regulations. (e) On contractors and other independent contractors in accordance with the following schedule. Gross Sales/Receipts for the Amount of Preceding Calendar Year Tax Per Annum Less than 5,000.00 P33.00 5,000.00 or more but less than 10,000.00 74.00 10,000.00 or more but less than 15,000.00 125.00 15,000.00 or more but less than 20,000.00 198.00 20,000.00 or more but less than 30,000.00 330.00 30,000.00 or more but less than 40,000.00 462.00 40,000.00 or more but less than 50,000.00 660.00 50,000.00 or more but less than 75,000.00 1,056.00 75,000.00 or more but less than 100,000.00 1,584.00 100,000.00 or more but less than 150,000.00 2,376.00 150,000.00 or more but less than 200,000.00 3,168.00 200,000.00 or more but less than 250,000.00 4,356.00 250,000.00 or more but less than 300,000.00 5,544.00 300,000.00 or more but less than 400,000.00 7,392.00 400,000.00 or more but less than 500,000.00 9,900.00 500,000.00 or more but less than 750,000.00 11,100.00 750,000.00 or more but less than 1,000,000.00 12,300.00 1,000,000.00 or more but less than 2,000,000.00 13,800.00 2,000,000.00 or more P13,800.00 plus 0.0060 of the excess of 2,000,000.00 For purposes of this section, the tax on multi-year projects undertaken general engineering, general building, and specialty contractors shall initially be based on the total contract price, payable in equal annual installments within the project term. Upon completion of the project, the taxes shall be recomputed on the basis of the gross receipts for the preceding calendar years and the deficiency tax. If there be any, shall be collected as provided in this Code or the excess tax payment shall be refunded. In cases of projects completed within the year, the tax shall be based upon the contract price and shall be paid upon the issuance of the Mayor's Permit. (f) On banks and other financial institutions, at the rate of fifty percent of one percent (50% of 1%) of the gross receipts of the preceding calendar year derived from interest, commissions and discounts from lending activities, income from financial leasing, dividends, rentals on property, and profit from exchange or sale of property and insurance premium. All other income and receipts not herein enumerated shall be excluded in the computation of the tax. (g) On the businesses hereunder enumerated: 1. Cafes, cafeterias, ice cream and other refreshment parlors, restaurants, soda fountain bars, carinderias or food caterers; 2. Commission agents; 3. Lessors, dealers, and brokers of real estate; 4. On travel agencies and travel agents; 5. On boarding houses, pension houses, motels, apartments, apartelles, and condominiums; 6. Subdivision owners/Private Cemeteries and Memorial Parks; 7. Privately-owned markets; 8. Hospitals, medical clinics, dental clinics, therapeutic clinics, medical laboratories, dental laboratories; 9. Operators of Cable Network System; 10. Operators of computer services establishment; 11. General consultancy services; 12. All other similar activities consisting essentially of the sales of services for a fee. Gross Sales/Receipts for the Amount of Preceding Calendar Year Tax Per Annum Less than 5,000.00 P33.00 5,000.00 or more but less than 10,000.00 74.00 10,000.00 or more but less than 15,000.00 125.00 15,000.00 or more but less than 20,000.00 330.00 20,000.00 or more but less than 30,000.00 462.00 30,000.00 or more but less than 40,000.00 660.00 40,000.00 or more but less than 50,000.00 550.00 50,000.00 or more but less than 75,000.00 1,056.00 75,000.00 or more but less than 100,000.00 1,584.00 100,000.00 or more but less than 150,000.00 2,376.00 150,000.00 or more but less than 200,000.00 3,168.00 200,000.00 or more but less than 250,000.00 4,356.00 250,000.00 or more but less than 300,000.00 5,544.00 300,000.00 or more but less than 400,000.00 7,392.00 400,000.00 or more but less than 500,000.00 9,900.00 500,000.00 or more but less than 750,000.00 11,100.00 750,000.00 or more but less than 1,000,000.00 12,300.00 1,000,000.00 or more but less than 2,000,000.00 13,800.00 2,000,000.00 or more P13,800.00 plus 0.0060 of the excess of 2,000,000.00 (h) On peddlers engaged in the sale of any merchandise or article of commerce, at the rate of not exceeding P50.00 per peddler annually. AaCTcI Delivery trucks, vans or vehicles used by manufacturers, producers, wholesalers, dealers or retailers enumerated under Section 141 of R.A. 7160 shall be exempt from the peddlers tax herein imposed. The tax herein imposed shall be payable within the first twenty (20) days of January. An individual who will start to peddle merchandise or articles of commerce after January 20 shall pay the full amount of the tax before engaging in such activity. (i) On any business not specified above: With Gross Sales/Receipts for the Amount of preceding Calendar Year of: Tax per Annum Not over P20,000.00 25% Over P20,000.00 but not over P50,000.00 P55 + 0.50% of excess over P20,000.00 Over P50,000.00 but not over P100,000.00 P220 + 0.75% of excess over P50,000.00 Over P100,000.00 but not over P200,000.00 P605 + 1.00% of excess over P100,000.00 Over P200,000.00 but not over P500,000.00 P1,705 + 1.25% of excess over P200,000.00 Over P500,000.00 but not over P750,000.00 P5,830 + 1.50% of excess over P500,000.00 Over P750,000.00 but not over P1,000,000.00 P9,955 + 1.75% of excess over P750,000.00 Over P1,000,000.00 P14,768 + 2.00% of excess over P1,000,000.00 SECTION 2A.03. Presumptive Income Level. For every tax period, the Treasurer's Office shall prepare a stratified schedule of "presumptive income level" to approximate the gross receipt of each business classification. In the absence of a stratified PIL for this purpose, the Presumptive Income Level (PIL) shall be based on the following formula: PIL = EDE x 300 (days) x 2% Where: PIL Presumptive Income Level EDE Estimated Daily Earning SECTION 2A.04. Exemption. Business engaged in the production, manufacture, refining, distribution or sale of oil, gasoline, and other petroleum products shall not be subject to any local tax imposed in this Article. SECTION 2A.05. Tax on Newly-Started Business. In the case of a newly started business under this Section, the tax shall be one-twentieth of one percent (1/20 of 1%) of the capital investment. In the succeeding calendar year, regardless of when the business started to operate, the tax shall be based on the gross receipts for the preceding calendar year or any fraction thereof, as provided in the pertinent schedules in this Article. ARTICLE B Situs of Tax SECTION 2B.01. Situs of the Tax. (a) For purposes of collection of the business tax under the "situs" of the tax law, the following definition of terms and guidelines shall be strictly observed: 1. Principal Office the head or main office of the businesses appearing in the pertinent documents submitted to the Securities and Exchange Commission, or the Department of Trade and Industry, or other appropriate agencies as the case may be. The city or municipality specifically mentioned in the articles of the incorporation or official registration papers as being the official address or said principal office shall be considered as the situs thereof. In case there is a transfer or relocation of the principal office to another city or municipality, it shall be the duty of the owner, operator or manager of the business to give due notice of such transfer or relocation to the local chief executives of the cities or municipalities concerned within fifteen (15) days after such transfer or relocation is effected. 2. Branch or Sales Office a fixed place in a locality which conducts operations of the businesses as an extension of the principal office. However, offices used only as display areas of the products where no stocks or items are stored for sale, although orders for the products may be received thereat, are not branch or sales offices as herein contemplated. A warehouse which accepts orders and/or issues sales invoices independent of a branch with sales office shall be considered as a sales office. 3. Warehouse a building utilized for the storage of products for sale and from which goods or merchandise are withdrawn for delivery to customers or dealers, or by persons acting on behalf of the business. A warehouse that does not accept orders and/or issue sales invoices as aforementioned shall not be considered a branch or sales office. 4. Plantation a tract of agricultural land planted to trees or seedlings whether fruit bearing or not, uniformly spaced or seeded by broadcast methods or normally arranged to allow highest production. For purpose of this Article, inland fishing ground shall be considered as plantation. 5. Experimental Farms agricultural lands utilized by a business or corporation to conduct studies, tests, researches or experiments involving agricultural, agri-business, marine or aquatic livestock, poultry, dairy and other similar products for the purpose of improving the quality and quantity of goods and products. However, on-site sales of commercial quantity made in experimental farms shall be similarly imposed the corresponding tax under paragraph (b),Section 2A.02 of this Ordinance. EcTCAD (b) Sales Allocation: 1. All sales made in a locality where there is branch or sales office or warehouse shall be recorded in said branch or sales office or warehouse and the tax shall be payable to the city or municipality where the same is located. 2. In cases where there is no such branch, sales office, plant or plantation in the locality where the sale is made, the sale shall be recorded in the principal office along with the sale made by said principal office and the tax shall accrue to the city or municipality where said principal office is located. 3. In cases where there is a factory, project office, plant or plantation in pursuit of business, thirty percent (30%) if all sales recorded in the principal office shall be taxable by the city or municipality where the principal office is located and seventy percent (70%) of all sales recorded in the principal office shall be taxable by the city or municipality where the factory, project office, plant or plantation is located. The sales allocation in (1) and (2) above shall not apply to experimental farms. LGUs where only experimental farms are located shall not be entitled to the sales allocation herein provided for. 4. In case of a plantation located in a locality other than that where the factory is located, said seventy percent (70%) sales allocation shall be divided as follows: Sixty percent (60%) to the city or municipality where the factory is located; and Forty percent (40%) to the city or municipality where the plantation is located. 5. In cases where there are two (2) or more factories, project offices, plants or plantations located in different localities, the seventy percent (70%) sales allocation shall be pro-rated among the localities where such factories, project offices, plants and plantations are located in proportion to their respective volumes of production during the period for which the tax is due. In the case of project offices of services and other independent contractors, the term production shall refer to the costs of projects actually undertaken during the tax period. 6. The foregoing sales allocation under par. (3) hereof shall be applied irrespective of whether or not sales are made in the locality where the factory, project office, plant or plantation is located. In case of sales made by the factory, project office, plant or plantation, the sale shall be covered by paragraph (1) or (2) above. 7. In case of manufacturers or producers which engage the services of an independent contractor to produce or manufacture some of their products, the rules on situs of taxation provided in this article as clarified in the paragraphs above shall apply except that the factory or plant and warehouse of the contractor utilized for the production or storage of the manufacturer's products shall be considered as the factory or plant and warehouse of the manufacturer. 8. All sales made by the factory, project office, plant or plantation located in this municipality shall be recorded in the branch or sales office which is similarly located herein, and shall be taxable by this municipality. In case there is no branch or sales office or warehouse in this municipality, but the principal office is located therein, the sales made in the said factory shall be taxable by this municipality along with the sales made in the principal office. (c) Port of Loading the city or municipality where the port of loading is located shall not levy and collect the tax imposable under Article A, Chapter 2 of this Ordinance unless the exporter maintain in said city or municipality its principal office, a branch, sales office, warehouse, factory, plant or plantation in which case the foregoing rule on the matter shall apply accordingly. (d) Route Sales sales made by route trucks, vans or vehicles in this municipality where a manufacturer, producer, wholesaler, maintains a branch or sales office or warehouse shall be recorded in the branch or sales office or warehouse and shall be taxed herein. This municipality shall tax the sales of the products withdrawn by route trucks from the branch, sales office or warehouse located herein but sold in another locality. ARTICLE C Payment of Business Taxes SECTION 2C.01. Payment of Business Taxes. (a) The taxes imposed under Section 2A.01 and Section 2B.01 of this Ordinance shall be payable for every separate or distinct establishment or place where the business subject to the tax is conducted and one line of business does not become exempt by being conducted with some other businesses for which such tax has been paid. The tax on a business must be paid by the person conducting the same. The conduct or operation of two or more related businesses provided for under Section 2A.01 and Section 2B.01 of this Code by any person, natural or juridical, shall be required the issuance of a separate permit or license to each business. (b) In cases where a person conducts or operates two (2) or more of the businesses mentioned in Section 2A.01 of this Ordinance which are subject to the same rate of imposition, the tax shall be computed on the combined total gross sales or receipts of the said two (2) or more related businesses. HSAcaE (c) In cases where a person conducts or operates two (2) or more of the businesses mentioned in Section 2A.01 of this Ordinance which are subject to different rates of imposition, the taxable gross sales or receipts of each business shall be reported independently and tax thereon shall be computed on the basis of the pertinent schedule. SECTION 2C.02. Accrual of Payment. Unless specifically provided in this Article, the taxes imposed herein shall accrue on the first day of January of each year. SECTION 2C.03. Time of Payment. The tax shall be paid once within the first twenty (20) days of January or in quarterly installments within the first twenty (20) days of January, April, July, and October of each year. The Sangguniang Bayan may, for a justifiable reason or cause, extend the time for payment of such taxes without surcharges or penalties, but only for a period not exceeding six (6) months. SECTION 2C.04. Administrative Provisions. (a) Requirement. Any person who shall establish, operate or conduct any business, trade or activity mentioned in this Chapter within the municipality shall first obtain a Mayor's Permit and pay the corresponding fee pursuant to Chapter III, Article A hereof and the business tax imposed under Chapter II, Article A paragraphs (a) to (i) of this ordinance. (b) Issuance and Posting of Official Receipt. The Municipal Treasurer shall issue an official receipt upon payment of the business tax. Issuance of the said official receipt shall not relieve the taxpayer of any requirement imposed by the different departments of this municipality. Every person issued with an official receipt for the conduct of a business or undertaking shall keep the same conspicuously posted in plain view at the place of business or undertaking. If the individual has no fixed place of business or office, he shall keep the official receipt in his person. The receipt shall be produced upon demand by the Municipal Mayor, Municipal Treasurer, or their duly authorized representatives. (c) Invoices or Receipts. All persons subject to the taxes on business shall, for each sale or transfer of merchandise or goods, or for services rendered, valued at Twenty-Five Pesos (P25.00) or more at any one time, prepare and issue sales or commercial invoices and receipts serially numbered in duplicate, showing among others, their names or styles, if any, and business address. The original of each sales invoice or receipts shall be issued to the purchaser or customer and the duplicate to be kept and preserved by the person subject to the said tax, in his place of business for a period of five (5) years. The receipts or invoices issued pursuant to the requirement of the Bureau of Internal Revenue for determination of national internal revenue taxes shall be sufficient for purposes of this Code. (d) Sworn Statement of Gross Receipts or Sales. Operators of business subject to the taxes on business shall submit a sworn statement of the capital investment before the start of their business operations and upon application for a Mayor's permit to operate the business. Upon payment of the tax levied in this Chapter, any person engaged in business subject to the business tax paid based on gross sales and/or receipts shall submit a sworn statement of his gross sales/receipts for the preceding calendar year or quarter in such manner and form as may be prescribed by the Municipal Treasurer. Should the taxpayer fail to submit a sworn statement of gross sales or receipts, due among others to his failure to have a book of accounts, records or subsidiaries for his business, the Municipal Treasurer or his authorized representatives may verify or assess the gross sales or receipts of the taxpayer under the best available evidence upon which the tax may be based. (e) Submission of Certified Income Tax Return Copy. All persons who are granted a permit to conduct an activity or business and who are liable to pay the business tax provided in this Code shall submit a certified photocopy of their income tax returns (ITR) on or before April 30 of each year. The deficiency in the business tax arising out of the difference in gross receipts or sales declared in the application for Mayor's Permit/Declaration of gross sales or receipts and the gross receipts or sales declared in the ITR shall be payable on or before May 20 of the same year with interest at the rate of ten percent (10%) corresponding to the two percent (2%) per month from January to May. Payments of the deficiency tax made after May 20 shall be subject to the twenty-five percent (25%) surcharge and two percent (2%) interest for every month counted from January up to the month payment is made. (f) Issuance of Certification. The Municipal Treasurer may, upon presentation or satisfactory proof that the original receipt has been lost, stolen or destroyed, issue a certification to the effect that the business tax has been paid, indicating therein, the number of the official receipt issued, upon payment of a fee of fifty pesos (P50.00). (g) Transfer of Business to Other Location. Any business for which a municipal business tax has been paid by the person conducting it may be transferred and continued in any other place within the territorial limits of this municipality without payment of additional tax during the period for which the payment of the tax was made. (h) Retirement of Business. (1) Any person natural or juridical, subject to the tax on business under Article A, Chapter 11 of this Ordinance shall, upon termination of the business, submit a sworn statement of the gross sales or receipts for the current calendar year within thirty (30) days following the closure. Any tax due shall first be paid before any business or undertaking is fully terminated. For the purposes hereof, termination shall mean that business operations are stopped completely. Any change in ownership, management and/or name of the business shall not constitute termination as herein contemplated. Unless stated otherwise, assumption of the business by any new owner or manager or re-registration of the same business under a new name will only be considered by the LGU concerned for record purposes in the course of the renewal of the permit or license to operate the business. The Municipal Treasurer shall see to it that the payment of taxes of a business is not avoided by simulating the termination or retirement thereof. For this purpose, the following procedural guidelines shall be strictly followed: HESIcT a) The Municipal Treasurer shall assign every application for the termination or retirement of business to an inspector in his office who shall go to address of the business on record to verify if it is really not operating. If the inspector finds that the business is simply placed under a new name, manager and/or new owner, the Municipal Treasurer shall recommend to the Municipal Mayor the disapproval of the application of the termination or retirement of said business; b) Accordingly, the business continues to become liable for the payment of all taxes, fees, and charges imposed thereon under existing local tax ordinance; and c) In addition, in the case of a new owner to whom the business was transferred by sale or other form of conveyance, said new owner shall be liable to pay the tax or fee for the business and shall secure a new Mayor's permit therefor. (2) In case it is found that the retirement or termination of the business is legitimate and the tax paid during the current year be less than the tax due for the current year based on the gross sales or receipts, the difference in the amount of the tax shall be paid before the business is considered officially retired or terminated. (3) The permit issued to a business retiring or terminating its operation shall be surrendered to the Local Treasurer who shall forthwith cancel the same and record such cancellation in his books. (i) Death of Licensee. When any individual paying a business tax dies, and the business is continued by a person interested in his estate, no additional payment shall be required for the residue of the term for which the tax was paid. CHAPTER III Permit and Regulatory Fees ARTICLE A Mayor's Permit Fee on Business SECTION 3A.01. Imposition of Fee. There shall be collected an annual fee for the issuance of a Mayor's Permit to operate a business, pursue an occupation or calling, or undertake an activity within the municipality. The permit fee is payable for every distinct or separate business or place where the business or trade is conducted. One line of business or trade does not become exempt by being conducted with some other businesses or trades for which the permit fee has been obtained and the corresponding fee paid for. For purposes of the Mayor's Permit Fee, the following Philippine definition of business size is hereby adopted: Enterprise Scale Asset Limit Work Force Micro P1.5 M 1-10 Small P15.0M 11-99 Medium P100.0M 100-199 Large Above P100.0M 200 and above The permit fee shall either be based on asset size or number of workers, whichever will yield the higher fee. On business subject to graduated fixed taxes: 1. On Manufacturers/Importers/Producers Amount of Fee Per Annum Micro P250.00 Small 500.00 Medium 1,000.00 Large 2,000.00 2. On Banks Rural, Thrift and Savings Banks P1,000.00 Commercial, Industrial and Development Banks 3,000.00 Universal Banks 5,000.00 3. On Other Financial Institutions Small P1,000.00 Medium 3,000.00 Large 5,000.00 4. On Contractors/Service Establishments Micro P250.00 Small 500.00 Medium 1,000.00 Large 1,500.00 5. On Wholesalers/Retailers/Dealers or Distributors Micro (New) P100.00 (Renewal) 150.00 Small 400.00 Medium 800.00 Large 1,000.00 6. On Transloading Operations Medium P2,000.00 Large 4,000.00 7. Other Businesses Micro P200.00 Small 400.00 Medium 800.00 Large 1,000.00 Another set of Mayor's Permit Fees shall be set for the so-called "sin" goods and activities. Included in this class of businesses are: Retail dealers in foreign liquors P250.00 Retail dealers in domestic liquors 100.00 Retailers of distilled spirits 100.00 Retailers of fermented liquors 100.00 Tobacco dealers 100.00 Retail dealers of manufactured tobacco 100.00 Amusement places (videoke/bar/billiard table/per unit) 200.00 Golf Courses, etc. 500.00 SECTION 3A.02. Time and Manner of Payment. The fee for the issuance of a Mayor's Permit shall be paid to the Municipal Treasurer upon application before any business or undertaking can be lawfully begun or pursued and within the first twenty (20) days of January of each year in case of renewal thereof. caITAC For a newly-started business or activity that starts to operate after January 20, the fee shall be reckoned from the beginning of the calendar quarter. When the business or activity is abandoned, the fee shall not be exacted for a period longer than the end of the calendar quarter. If the fee has been paid for a period longer than the current quarter and the business activity is abandoned, no refund of the fee corresponding to the unexpired quarter or quarters shall be made. SECTION 3A.03. Administrative Provisions. (a) Supervision and control over establishments and places. The Municipal Mayor shall supervise and regulate all establishments and places subject to the payment of the permit fee. He shall prescribe rules and regulations as to the mode or manner on which they shall be conducted in so far as may be necessary to maintain peaceful, healthy, and sanitary conditions in the municipality. (b) Application for Mayor's Permit: False Statement. An application for a Mayor's Permit shall be filed with the Office of the Municipal Mayor. The form for the purpose shall be issued by the same Office and shall set forth the requisite information including the name and residence of the applicant, the description of business or undertaking that is to be conducted, and such other data or information as may be required. 1. For a newly-started business: a. Location sketch of the new business; b. Paid-up capital of the business as shown in the Articles of Incorporation, if a corporation or partnership, or a sworn statement of the capital invested by the owner or operator, if a sole proprietorship; c. A certificate attesting to the tax exemption if the business is tax exempt; d. Certification from the office in charge of zoning that the location of the new business is in accordance with zoning regulations; e. Tax clearance showing that the operator has paid all tax obligations in the municipality; f. Barangay clearance; g. Three (3) passport size pictures of the owner or operator or in cases of a partnership or corporation the picture of the senior or managing partners and that of the President or General Manager; and h. Health certificate for all food handlers, and those required under Chapter IV, Art. E of this Revenue Code. 2. For renewal of existing business permits: a. Previous year's Mayor's permit; b. Two (2) copies of the annual or quarterly tax payments; c. Two (2) copies of all receipts showing payment of all regulatory fees as provided for in this Code; and d. Certificate of tax exemption from local taxes or fees, if exempt. Upon submission of the application, it shall be the duty of proper authorities to verify if other municipal requirements regarding the operation of the business or activity such as sanitary requirements, installation of power and light requirements, as well as other safety requirements are complied with. The permit to operate shall be issued only upon compliance with such safety requirements and after the payment of the corresponding fees required by this Revenue Code. Any false statement deliberately made by the applicant shall constitute sufficient ground for denying or revoking the permit issued by the Mayor, and the applicant or licensee may be prosecuted in accordance with the penalties provided in this Article. A Mayor's Permit shall be refused to any person: (1) who previously violated any ordinance or regulation governing permits granted; (2) whose business establishment or undertaking does not conform with zoning regulations, and safety, health and other requirements of the municipality; (3) who has unsettled tax obligations, debts or other liabilities to the local government; and (4) who is disqualified under any provision of law or ordinance to establish or operate the business applied for. Likewise, a Mayor's permit shall be denied to any person or applicant for a business who declares an amount of gross sales or receipts that are manifestly below industry standards or the Presumptive Income Level of gross sales or receipts as established in the municipality for the same or a closely similar type of activity or business. (c) Issuance of Permit; Contents of Permit. Upon approval of the application of a Mayor's Permit, two (2) copies of the application duly signed by the Municipal Mayor shall be returned to the applicant. One (1) copy shall be presented to the Municipal Treasurer as basis for the collection of the Mayor's Permit fee and the corresponding business tax. The Mayor's Permit shall be issued by the Municipal Mayor upon presentation of the receipt for the payment of the Mayor's Permit and the official receipt issued by the Municipal Treasurer for the payment of the business tax. Every permit issued by the Mayor shall show the name and residence of the applicant, his nationality and marital status; nature of the organization, that is whether the business is a sole proprietorship, corporation or partnership, etc.;location of the business; the dates of issue and expiration of the permit; and other information as may be necessary. ICHDca The Municipality shall, upon presentation of satisfactory proof that the original of the permit has been lost, stolen or destroyed, issue a duplicate of the permit upon the payment of fifty pesos (P50.00). (d) Posting of Permit. Every permittee shall keep his permit conspicuously posted at all times in his place of business or office or if he has no place of business or office, he shall keep the permit in his person. The permit shall be immediately produced upon demand by the Municipal Mayor, the Municipal Treasurer or any of their duly authorized representatives. (e) Duration of Permit and Renewal. The Mayor's Permit shall be granted for a period of not more than one (1) year and shall expire on the thirty-first (31st) of December following the date of issuance unless revoked or surrendered earlier. Every permit shall cease to be in force upon revocation or surrender thereof. The permit issued shall be renewed within the first twenty (20) days of January. It shall have a continuing validity only upon renewal thereof and payment of the corresponding fee. (f) Revocation of Permit. When a person doing business under the provisions of this Code violates any provision of this Article, refuses to pay an indebtedness or liability to the municipality or abuses his privilege to do business to the injury of the public moral or peace; or when a place where such business is established is being conducted in a disorderly or unlawful manner, is a nuisance, or is permitted to be used as a resort for disorderly characters, criminals or women of ill-repute, the Municipal Mayor may, after investigation, revoke the Mayor's Permit. Such revocation shall operate to forfeit all sums which may have been paid in respect of said privilege, in addition to the fines and imprisonment that may be imposed by the Court for violation of any provision of this Ordinance governing the establishment and maintenance of business, and to prohibit the exercise thereof by the person whose privilege is revoked, until restored by the Sangguniang Bayan. SECTION 3A.04. Rules and Regulations on Certain Establishments. (a) On cafes, cafeterias, ice cream and other refreshment parlors, restaurants, soda fountain bars, carinderia or food caterers. No owner of said establishments shall employ any cook, or food dispenser without a Food Handler's Certificate from the Municipal Health Officer, renewable every six (6) months. Establishments selling cooked and readily edible foods shall have them adequately covered and protected from dust, flies and other insects, and shall follow strictly the rules and regulations on sanitation promulgated by the Municipal Health Officer and existing laws or Ordinances. (b) Sauna bath, massage, barber and beauty shops. Said shops shall not be allowed to operate with masseurs, barbers, and beauticians without having secured the necessary corresponding medical certificate from the Municipal Health Officer. ARTICLE B Permit Fee for Cockpits Owners/Operators/Licensees/Promoters and Cockpit Personnel SECTION 3B.01. Definitions. When used in this Article. (a) Cockpit includes any place, compound, building or portion thereof, where cockfights are held, whether or not money bets are made on the results of such cockfights. (b) Bet taker or Promoter refers to a person who alone or with another initiates a cockfight and/or calls and take care of bets from owners of both gamecocks and those of other bettors before he orders commencement of the cockfight thereafter distributes won bets to the winners after deducting a certain commission, or both. (c) Gaffer (taga-tari) refers to a person knowledgeable in the art of arming fighting cocks with gaffs on one or both legs. (d) Referee (Sentenciador) refers to a person who watches and oversees the proper gaffing of fighting cocks; determines the physical condition of gamecocks while cockfighting is in progress, the injuries sustained by the cocks and their capability to continue fighting, and decides and makes known his decision either by word or gesture the result of the cockfighting by announcing the winner or deciding a tie in a contest game. SECTION 3B.02. 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/licensees of the cockpit: 1. Application filing fee P100.00 2. Annual cockpit permit fee 1,000.00 (b) From cockpit personnel: 1. Promoters/Hosts P300.00 2. Pit Manager 200.00 3. Referee 200.00 4. Bet Taker "Kristo/Llamador" 150.00 5. Bet Manager "Maciador/Kasador" 200.00 6. Gaffer "Mananari" 150.00 7. Cashier 200.00 8. Derby Matchmaker 200.00 SECTION 3B.03. 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. TCAScE (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. SECTION 3B.04. Administrative Provisions. (a) Ownership, operation and management of cockpit. Only Filipino citizens not otherwise prohibited 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 allow only one cockpit to be established in this municipality pursuant to PD 449, otherwise known as, "Cockfighting Law of 1974". (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. ARTICLE C Special Permit Fee for Cockfighting SECTION 3C.01. 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 "afficionados" 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 gamecockers or cockfighting "afficionados" with "pot money" awarded to the proclaimed winning entry. SECTION 3C.02. Imposition of Fees. There shall be collected the following fees per day for cockfighting: (a) Special Cockfights per event (Pintakasi) P700.00 (b) Special Derby Assessment from Promoters of Two-Cock Derby (per event) P1,500.00 Three-Cock Derby (per event) 2,000.00 Four-Cock Derby (per event) 2,500.00 Five-Cock Derby (per event) 3,000.00 SECTION 3C.03. Exclusions. Regular cockfights i.e. , those held during Sundays, legal holidays and local fiestas and international derbies shall be excluded from the payment of fees herein imposed. SECTION 3C.04. Time and Manner of Payment. The fees herein imposed shall be payable to the Municipal Treasurer before the special cockfights and derbies can be lawfully held. SECTION 3C.05. 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. Cockfighting on the occasion of such affair, carnival or exposition shall be allowed within the month of a local fiesta but not 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 (Bonifacio Day),Holy Thursday, Good Friday, Election or Referendum Day and during Registration Days for a 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. (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. cTDaEH SECTION 3C.06. 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 D Fees on Impounding of Astray Animals SECTION 3D.01. Definitions. When used in this Article. (a) Astray Animal means an animal which is set loose unrestrained, and not under the complete control of its owner, or the charge or in possession thereof, found roaming at-large in public or in private places whether fettered or not. For the purpose of Article D of this ordinance, only large cattle, pig, sheep, and goat shall be impounded. (b) Public Place includes national, provincial, municipal, or barangay streets, parks, plazas, and such other places open to the public. (c) Private Place includes privately-owned streets or yards, rice fields or farmlands, or lots owned by an individual other than the owner of the animal. (d) Large Cattle includes horses, mules, asses, carabaos, cows, and other domestic members of the bovine family. SECTION 3D.02. Imposition of Fee. There shall be imposed the following fees for each day or fraction thereof on each head of astray animal found running or roaming at large, or fettered in public or private places: Amount of Fee (a) Large Cattle P200.00/day (b) Pigs, sheep and Goats 100.00/day SECTION 3D.03. Time of Payment. The impounding fee shall be paid to the Municipal Treasurer prior to the release of the impounded animal to its owner. SECTION 3D.04. Administrative Provisions. (a) For purposes of this Article, the Barangay Tanods of the Municipality are hereby authorized to capture and impound astray animals in the municipal corral or a place duly designated for such purpose. He shall also cause the posting of notice of the impounded astray animal in the Municipal Hall for fifteen (15) consecutive days, starting one day after the animal is impounded, within which the owner is required to claim and establish ownership of the impounded animal. The Municipal Mayor and Municipal Treasurer shall be informed of the impounding. (b) Impounded animals not claimed within fifteen (15) days after the date of impounding shall be sold at public auction under the following procedures: 1. The Municipal Treasurer shall post notice for fifteen (15) days in two (2) places including the main door of the Municipal Hall and the public markets. The animal shall be sold to the highest bidder. Within five (5) days after the auction sale, the Municipal Treasurer shall make a report of the proceedings in writing to the Municipal Mayor. 2. The owner may stop the sale by paying the impounding fees due and the cost of the advertisement and conduct of sale to the Municipal Treasurer at any time before or during the auction sale, otherwise, the sale shall proceed. 3. The proceeds of the sale shall be applied to satisfy the cost of impounding, advertisement and conduct of sale. In the absence of a claimant/owner, the excess over these costs shall accrue to the General Fund of the Municipality, provided however, that when a claimant appears but is unable to pay the cost of impounding, advertisement and the conduct of sale, the excess shall be returned to the claimant/owner. 4. In case the impounded animal is not disposed of within ten (10) days from the date of notice of public auction, the same shall be considered sold to the Municipal Government for the amount equivalent to the poundage fees due. SECTION 3D.05. Penalty. Owners whose animals are caught astray and incurring damages to plants and properties shall pay the following fines to the Municipal Treasurer: (a) First offense P200.00 (b) Second offense 300.00 (c) For the third offense and each subsequent o ffense 500.00 In addition to the fine, the animal owners shall pay the amount of damage incurred, if any, to the property owner. ARTICLE E Registration and Transfer Fees of Large Cattle SECTION 3E.01. Definition. For purposes of this Article, "large cattle" includes a horse, mule ass, carabao, cow or other domesticated member of the bovine family. SECTION 3E.02. Imposition of Fee. The owner of a large cattle is hereby required to register said cattle with the Municipal Treasurer for which a certificate of ownership shall be issued to the owner upon payment of a registration fee as follows: Amount of Fee (a) For Certificate of Ownership P75.00 (b) For Certificate of Transfer 75.00 (c) For Registration of Private Brand 100.00 The transfer fee shall be collected only once if a large cattle is transferred more than once in a day. SECTION 3E.03. Time and Manner of Payment. The registration fee shall be paid to the Municipal Treasurer upon registration or transfer of ownership of the large cattle. SECTION 3E.04. Administrative Provisions. (a) Large cattle shall be registered with the Municipal Treasurer upon reaching the age of six (6) months. (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 branded and counter-branded large cattle presented to the Municipal Treasurer shall be registered in a book showing among others, the name and residence of the owner, the consideration or purchase price of the animal in cases of sale or transfer, and the class, color, sex, brands and other identification marks of the cattle. These data shall also be stated in the certificate of ownership issued to the owner of the large cattle. (c) The transfer of the large cattle, regardless of its age, shall be entered in the registry book setting forth, among others, the names and the residence of the owners and the purchaser; the consideration or purchase price of the animal for sale or transfer, class, sex, brands and other identifying marks of the animals; and a reference by number to the original certificate of ownership with the name of the municipality issued to it. No entries of transfer shall be made or certificate of transfer shall be issued by the Municipal Treasurer except upon the production of the original certificate of ownership and certificates of transfer and such other documents that show title to the owner. (d) Large cattle not registered within its first two years shall be subjected to a one Twenty Five percent (25%) surcharge. SECTION 3E.05. 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. ARTICLE F Permit Fee for Excavation SECTION 3F.01. Imposition of Fee. There shall be imposed the following fees on every person who shall make or cause to be made any excavation on public or private streets within this municipality. CHTAIc (a) For crossing streets with concrete pavement: Amount of Fee 1. For crossing concrete pavement (minimum area 2.00m x 0.60m.,1.2 sq.m.) P300.00 2. For crossing across base of streets with concrete pavement, per linear meter (boring method) 500.00 (b) For crossing streets with asphalt pavement: 1. Minimum fee 1,000.00 2. Additional fee for each linear meter crossing the streets (minimum width of excavation, 0.80m) 100.00 (c) For crossing the streets with gravel pavement: 1. Minimum fee 200.00 2. Additional fee for each linear meter crossing the streets (minimum width of excavation, 0.3 meters) 50.00 (d) For crossing existing curbs and gutters resulting in the damage 500.00 (e) Additional fee for every day of delay in excess of excavation period provided in the Mayor's permit 100.00 SECTION 3F.02. Time and Manner of Payment. The fee imposed herein shall be paid to the Municipal Treasurer upon application for Mayor's Permit by any person who shall make or cause any excavation, but in all cases, permit should have been granted prior to the excavation. A cash deposit in an amount equal to the restoration cost as estimated by the Municipal Engineer shall be deposited with the Municipal Treasurer at the same time the permit is paid. The cash deposit shall be forfeited in favor of the Municipal Government in case the restoration to its original form of the street excavated is not made within two (2) days after the purpose of the excavation is accomplished. SECTION 3F.03. Administrative Provisions. (a) No person shall undertake or cause to undertake any digging or excavation, of any part or portion of the municipal streets of Mabini unless a permit shall have been first secured from the Office of the Municipal Mayor specifying the duration of the excavation. (b) The Municipal Engineer/Municipal Building Official shall supervise the digging and excavation and shall determine the necessary width of the streets to be dug or excavated. Said official shall likewise inform the Municipal Treasurer of any delay in the completion of the excavation work for purposes of collection of the additional fee. (c) In order to protect the public from any danger, appropriate signs must be placed in the area where work is being done. (d) In no case however, that a person who undertook digging or excavation either in public or private property shall leave the debris, extracted materials and others within public places which may pose risk, eyesore or traffic hazards that may affect the welfare of the general public. (e) All government agencies and instrumentalities shall be exempted from paying the fees required under this chapter. Provided however ,that such government agency or instrumentality shall restore all affected areas such as roads, streets and the like upon completion of the project. ARTICLE G Fees for Sealing and Licensing of Weights and Measures SECTION 3G.01. Implementing Agency. The Municipal Treasurer shall strictly enforce the provisions of the Regulation of Practices Relative to Weights and Measures, as provided in Chapter II of the Consumer Act, Republic Act No. 7394. SECTION 3G.02. Sealing and Testing of Instruments of Weights and Measures. All instruments for determining weights and measures in all consumer and consumer-related transactions shall be tested, calibrated and sealed annually by the official sealer who shall be the Municipal Treasurer or his duly authorized representative upon payment of fees required under this Article. Provided, that all instruments of weights and measures shall continuously be inspected for compliance with the provisions of this Article. SECTION 3G.03. Imposition of Fees. Every person before using instruments of weights and measures within this municipality shall first have them sealed and licensed by the Municipal Treasurer upon payment of the following fees: Amount of Fee (a) For sealing linear metric measures: Not over one (1) meter P100.00 Measure over one (1) meter 150.00 (b) For sealing metric measures of capacity: Not over ten (10) liters P100.00 Over ten (10) liters 150.00 (c) For sealing metric instruments of weights: With capacity of not more than 30 kg. P100.00 With capacity of more than 30 kg. but not more than 300 kg. 200.00 With capacity of more than 300 kg. but not more than 3,000 kg. 250.00 With capacity of more than 3,000 kg. 300.00 (d) For sealing apothecary balances of precision P100.00 (e) For sealing scale or balance with complete set of weights: For each scale or balances or other balances with complete set of weights for use therewith P100.00 For each extra weight 50.00 (f) For each and every re-testing and re-sealing of weights and measuring instruments including gasoline pumps outside the office upon request of the owner or operator, an additional service charge of P500.00 for each instrument shall be collected. SECTION 3G.04. Payment of Fees and Surcharge. The fees herein imposed shall be paid and collected by the Municipal Treasurer when the weights or measures instruments are sealed, before their use and thereafter, on or before the anniversary date thereof. EATCcI The official receipt serving as license to use the instrument is valid for one (1) year from the date of sealing unless such instrument becomes defective before the expiration period. Failure to have the instrument re-tested and the corresponding fees therefor paid within the prescribed period shall subject the owner or user to a surcharge of twenty-five percent (25%) of the prescribed fees which shall no longer be subject to interest. SECTION 3G.05. Place of Payment. The fees herein levied shall be paid to the municipality where the business is conducted. A peddler or itinerant vendor using only one (1) instrument of weight or measure shall pay the fee in the municipality where he maintains his residence. SECTION 3G.06. Exemptions. (a) All instruments for weights and measures used in government work or maintained for public use by any instrumentality of the government shall be tested and sealed free. (b) Dealers of weights and measures intended for sale. SECTION 3G.07. Administrative Provisions. (a) The official receipt for the fee issued for the sealing of a weight or measure shall serve as a license to use such instrument for one year from the date of sealing, unless deterioration or damage renders the weight or measure inaccurate within that period. The license shall expire on the day and the month of the year following its original issuance. Such license shall be preserved by the owner and together with the weight or measure covered by the license, shall be exhibited on demand by the Municipal Treasurer or his deputies. (b) The Municipal Treasurer is hereby required to keep full sets of secondary standards, which shall be compared with the fundamental standards in the Department of Science and Technology annually. When found to be sufficiently accurate, the secondary standards shall be distinguished by label, tag or seal and shall be accompanied by a certificate showing the amount of its variation from the fundamental standards. If the variation is of sufficient magnitude to impair the utility of instrument, it shall be destroyed at the Department of Science and Technology. (c) The Municipal Treasurer or his deputies shall conduct periodic physical inspection and test weights and measures within the locality. (d) Instruments of weights and measures found to be defective and such defect is beyond repair shall be confiscated in favor of the government and shall be destroyed by the Municipal Treasurer in the presence of the Provincial Auditor or his representative. SECTION 3G.08. Fraudulent Practices Relative to Weights and Measures. The following acts related to weights and measures are prohibited: a) for any person other than the official sealer or his duly authorized representative to place an official tag, seal, sticker, mark, stamp, brand or other characteristic sign used to indicate that such instrument of weight and measure has officially been tested, calibrated, sealed or inspected; b) for any person to imitate any seal, sticker, mark stamp, brand, tag or other characteristic design used to indicate that such instrument of weight or measure has been officially tested, calibrated, sealed or inspected; c) for any person other than the official sealer or his duly authorized representative to alter in any way the certificate or receipt given by the official sealer or his duly authorized representative as an acknowledgement that the instrument has been fully tested, calibrated, sealed or inspected; d) for any person to make or knowingly sell or use any false or counterfeit seal, sticker, brand, stamp, tag, certificate or license or any dye for printing or making the same or any characteristic sign used to indicate that such instrument has been officially tested, calibrated, sealed or inspected; e) for any person other than the official sealer or his duly authorized representative to alter the written or printed figures, letters or symbols on any official seal, sticker, receipt, stamp, tag, certificate or license used or issued; f) for any person to use or reuse any restored, altered, expired, damaged stamp, tag certificate or license for the purpose of making it appear that the instrument has been tested, calibrated, sealed or inspected; g) for any person engaged in the buying and selling of consumer products or of furnishing services the value of which is estimated by weight or measure to possess, use or maintain with intention to use any scale, balance, weight or measure that has not been sealed or if previously sealed, the license therefor has expired and has not been renewed in due time; h) for any person to fraudulently alter any scale, balance, weight or measure after it is officially sealed; i) for any person to knowingly use any false scale, balance, weight or measure, whether sealed or not; j) for any person to fraudulently give short weight or measure in the making of a scale; k) for any person, assuming to determine truly the weight or measure of any article bought or sold by weight or measure, to fraudulently misrepresent the weight or measure thereof; or DHITCc l) for any person to induce or facilitate the commission of any such offense abovementioned by another. Instruments officially sealed at some previous time which have remained unaltered and accurate and the seal or tag officially affixed therein remains intact and in the same position and condition in which it was placed by the official sealer or his duly authorized representative shall, if presented for resealing, be resealed promptly by the official sealer or his duly authorized representative without penalty. However, a surcharge of twenty-five (25%) percent of the regular fee fixed by this ordinance for late presentation and resealing be collected. The surcharge shall be accounted for by the Municipal Treasurer in the same manner as the regular fees for sealing such instruments. SECTION 3G.09. Penalties. Any person who shall violate the provisions of paragraphs (a) to (l) of Section 3G.08 shall be subject to a fine of not less than Five hundred pesos (P500.00) for the first and second offenses; and a fine of One thousand Pesos (P1,000.00) and cancellation of Business Permit on the third offense. ARTICLE H Permit Fee on Film-Making SECTION 3H.01. Imposition of Fee. There shall be collected the following permit fee from any person who shall go on location-filming within the territorial jurisdiction of this municipality. Rate of Fee Per Filming a. Commercial movies P500/day or fraction thereof b. Commercial advertisements P500/day or fraction thereof c. Documentary film P500/day or fraction thereof In cases of extension of filming time, the additional amount required must be paid prior to extension to filming time. SECTION 3H.02. Time of Payment. The fee imposed herein shall be paid to the Municipal Treasurer upon application for the Mayor's Permit two (2) days before location-filming is commenced. ARTICLE I Permit Fee for Agricultural Machinery and Other Heavy Equipment SECTION 3I.01. Imposition of Fees. There shall be collected an annual permit fee at the following rates for each agricultural machinery or heavy equipment from operators of said machinery in this municipality. Rate of Fee Per Annum a. Handtractors P250.00 b. Reaper 250.00 c. Mechanized Threshers 250.00 d. Light Tractors 500.00 e. Rice Transplanter 500.00 f. Cargo Truck 500.00 g. Dump Truck 500.00 h. Transit/Mixer Truck 500.00 i. Mechanized Harvester 750.00 j. Mobile Rice mill 750.00 k. Forklift 750.00 l. Primemovers/Flatbeds 750.00 m. Light Graders 1,200.00 n. Road Rollers 1,200.00 o. Heavy Tractors 1,500.00 p. Bulldozer 1,500.00 q. Heavy Graders 1,500.00 r. Payloader 1,500.00 s. Backhoe 1,500.00 t. Crane 1,500.00 u. Rockcrusher 3,000.00 v. Batching Plant (Cement/Asphalt) 3,000.00 w. Other agricultural machinery or heavy equipment not enumerated above 250.00 SECTION 3I.02. Time and Manner of Payment. The fee imposed herein shall be payable upon application for a Mayor's permit and prior to the use of the equipment. SECTION 3I.03. Administrative Provisions. The Municipal Treasurer shall keep a registry of all heavy equipment and agricultural machinery which shall include the make and brand thereof and the name and address of the owner. ARTICLE J Permit Fees on Tricycle Operation SECTION 3J.01. Definitions. When used in this Article: (a) Motorized Tricycle is a motor vehicle propelled other than by muscular power, composed of a motorcycle fitted with a single wheel sidecar. (b) Tricycle Operators are persons engaged in the business of operating tricycles. (c) Tricycle-for-Hire is a vehicle composed of a motorcycle fitted with a single-wheel side car or a motorcycle with a two-wheel cab operated to render transport services to the general public for a fee. (d) 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 specified zones. (e) Zone is a contiguous land area or block, say a subdivision or barangay ,where tricycles-for-hire may operate without a fixed origin and destination. SECTION 3J.02. Imposition of Fees. There shall be collected an annual registration fee in the amount of One Hundred Fifty Pesos (P150.00) for the operation of tricycle-for-hire. a. Tricycle Operation Fees: Filing Fee P25.00 Regulatory Fee 50.00 Mayor's Permit Fee 100.00 Plate No. Fee 100.00 Sticker Fee 75.00 ID Fee 50.00 Business Tax 500.00 b. Other fees on tricycle operations: Permit to travel outside the Municipality P20.00/trip Fare adjustment fee for fare increase 50.00 Filing fee for amendment of MTOP 50.00 SECTION 3J.03. Time of Payment. (a) The fee shall be paid to the Municipal Treasurer upon application or renewal of the permit. (b) The filing fee shall be paid upon application for an MTOP based on the number of units. (c) Filing fee for amendment of MTOP shall be paid upon application for transfer to another zone, change of ownership of unit or transfer of MTOP. IAETDc SECTION 3J.04. Administrative Provisions. (a) Prospective operators of tricycles should first secure a Motorized Tricycle Operator's Permit (MTOP) from the Sangguniang Bayan. (b) The Sangguniang Bayan of this municipality shall: 1. Issue, amend, revise, renew, suspend, or cancel MTOP and prescribe the appropriate terms and conditions therefor; determine, fix, prescribe or periodically adjust fares or rates for the service provided in a zone after public hearing; prescribe and regulate zones of service in coordination with the barangay ;fix, impose and collect, and periodically review and adjust but not oftener than once every three (3) years, reasonable fees and other related charges in the regulation of tricycles-for-hire; and establish and prescribe the conditions and qualifications of service. 2. Only Filipino citizens and partnership or corporation with sixty percent (60%) Filipino equity shall be granted the MTOP. No MTOP shall be granted by the municipality unless the applicant is in possession of units with valid registration papers from the Land Transportation Office (LTO). 3. The grantee of the MTOP shall carry a common carriers insurance sufficient to answer for any liability it may incur to passengers and third parties in case of accidents. 4. Operators of tricycles-for-hire shall employ drivers duly licensed by LTO for tricycles-for-hire. 5. Operators who intend to stop service completely, or suspend service for more than one (1) month shall report in writing such termination or suspension to the Sangguniang Bayan. 6. Tricycle operators are prohibited to operate on national highways utilized by 4-wheel vehicles greater than four (4) tons and where normal speed exceeds forty (40) KPH. The Sangguniang Bayan may provide exceptions if there is no alternative route. 7. Tricycles-for-hire shall be allowed to operate like a taxi service, i.e. ,service is rendered upon demand and without a fixed route within a zone. (c) The Sangguniang Bayan may impose a common color for tricycles for hire in the same zone. Each tricycle unit shall be assigned and bear an identification number, aside from its LTO license plate number. It shall establish a fare structure that will provide the operator a reasonable return or profit, and still be affordable to the general public. The fare structure may either be flat (single fare regardless of distance) as a minimum amount plus a basic rate per kilometer. The official rate to be initially adopted shall be a minimum fee of ten pesos (P10.00) for the first four (4.0) kilometers plus one (P1.00) peso per km. in excess of four (4.0) km. distance pending the enactment of the prescribed fare structure for the zone by the Sangguniang Bayan. Operators of tricycles-for-hire are required to post in the conspicuous part of the tricycle the schedule of fares. (d) The zones must be within the boundaries of this municipality. The existing zones which cover the territorial unit not only of the municipality but other adjoining municipalities or cities as well shall be maintained provided the operators serving the said zone secure the MTOP. (e) For the purpose of this Article, a Municipal Tricycle Operator's Permit Regulatory Board is hereby created as follows: Chairperson-Committee on Transportation & Communication Chairman Chairperson-Committee on Finance & Appropriation Member Chairperson-Committee on Peace & Order and Police Matter Member The Municipal Tricycle Operators' Permit Regulatory Board is responsible in determining the maximum number of units in each franchise zone, and recommend the same to the Sangguniang Bayan for appropriate action. (f) The Business Permit and Licensing Officer (BPLO) shall keep a registry of all tricycle operators which shall include among others, the name and address of the operator and the number and brand of tricycles owned and operated by said operator. ARTICLE K Permit Fee on Occupation/Calling Not Requiring Government Examination SECTION 3K.01. Imposition of Fee. There shall be collected as annual fee at the rate prescribed hereunder for the issuance of Mayor's Permit. A. For persons engaged in occupation or calling not requiring government examination, an annual fee as follows: Barber P100.00 Painter P150.00 Beautician 100.00 Shoe maker/repairer 100.00 Mechanic 150.00 Bucher 100.00 Photo/Video Graphers 150.00 Electrician 200.00 Hollow Blocks Maker 150.00 Manicurist 100.00 Bettakers 150.00 Tailor 70.00 Promoters 150.00 Security Guard 75.00 Carpenter 150.00 Vaciador 70.00 H.E. Operator 150.00 Driver 150.00 Waiter/Waitress 100.00 Dental Aide 150.00 Baker 150.00 Vulcanizer 150.00 Sound System Opr. 150.00 Light System Opr. 200.00 Welder 200.00 TV & Radio Fixer 200.00 Cave/Tour Guide 200.00 Watch Fixer 150.00 B. For persons practicing a trade or calling which is subject to periodic inspection, surveillance and regulation whether a person is employed or self-employed, an annual fee as follows: DcHSEa Occupation or Calling Rate of Fee/Annum a) On employees and workers in generally P150.00 Considered "Offensive and Dangerous Business Establishments" b) On employees and workers in commercial 100.00 establishments who cater or attend to the daily needs of the inquiring or paying public c) On employees and Workers in food or eatery 75.00 establishment d) On employees and workers in night or night 75.00 and day establishment e) animal trainer, auctioneer, bartender, bondsman, P150.00 bookkeeper, blacksmith, carver, chambermaid, cook, criminologist, electronic technician, club/floor manager. Forensic electronic expert, fortuneteller, hair stylist, handwriting expert, hospital attendant, lifeguard, locksmith, magician, make-up artist, masonry worker, masseur/masseuse, attendant mechanic, certified "hilot" , musician, pianist, photographer (itinerant),professional boxer, private ballistic expert, rig driver (cochero) , taxi driver, dance instructor, stage-performer, salesgirl, sculptor SECTION 3K.02. Exemptions. All professionals who are subject to the Provincial Tax imposition pursuant to Section 139 of the Local Government Code; and government employees are exempted from payment of this fee. SECTION 3K.03. Persons Governed. The following workers or employees whether working on temporary or permanent basis, shall secure the individual Mayor's Permit prescribed above: (a) Employees or workers in generally considered offensive and dangerous business establishment such as but not limited to the following: 1) Employees or workers in industrial or manufacturing establishment such as: Aerated water and soft drink factories; air rifle and pellets manufacturing; battery charging shops, blacksmith; breweries; candy and confectionery factories; canning factories; coffee cocoa and tea factories; cosmetics and toiletries factories; cigar and cigarette factories; construction and/or repair shops of motor vehicles; carpentry shop; drug manufacturing; distillers, edible oil or lard factories; electric bulbs or neon lights factories; electric plant, electronics manufacturing; oxidizing plants; food and flour mills; fish curing and drying shops; footwear factories, foundry shops; furniture manufacturing; garments manufacturing, general building and other construction jobs during the period of construction; glass and glassware factories; handicraft manufacturing; hollow block and tile factories; Ice plants; milk, ice cream and other allied products factories; metal closure manufacturing; iron steel plants; leather and leatherette factories; machine shops, match factories, paints and allied products manufacturing; plastic products factories, perfume factories; plating establishment; pharmaceutical laboratories, repair shops of whatever kind and nature; rope and twine factories; sash factories; smelting plants; tanneries; textile and knitting mills; mining; upholstery shops; vulcanizing shops and welding shops. 2) Employees and workers in commercial establishments, cinematography film storage; cold storages or refrigerating plants; delivery and messengerial services; elevator and escalator services; funeral parlors; janitorial services; junks shop; hardware; pest control services; printing and publishing houses; service station; slaughter-houses; textile stores; warehouses; and parking lots. 3) Employees and workers on other industrial and manufacturing firms or commercial establishments who are normally exposed to excessive heat, light, noise, cold and other environmental factors which endanger their physical and health well-being. (b) Employees and workers in commercial establishment who generally enter or attend to the daily needs of the general public such as but not limited to the following: Employees and workers in drugstores; department stores; groceries supermarkets; beauty salons; tailor shops; dress shop; bank teller; receptionist, receiving clerk in paying outlets of public utilities corporation, except transportation companies; and other commercial establishment whose employees and workers attend to the daily needs of the inquiring or paying public. (c) Employees and workers in food or eatery establishments such as but not limited to the following: 1) Employees and workers in canteen, carinderia, catering services, bakeries, ice cream or ice milk factories, refreshment parlor, restaurants, sari-sari stores, and soda fountains; 2) Stallholders, employees and workers in public markets; 3) Peddlers of cook or uncooked foods; 4) All other food peddlers, including peddlers of seasonal merchandise. (d) Employees or workers in night or night and day establishments such as but not limited to the following: Workers or employees in bars; boxing stadium; bowling alleys; billiards and pool halls; cinema houses; cabarets and dance halls; cocktail lounges; circuses; carnivals and the like; day clubs and night clubs; golf clubs; massage clinics, sauna baths or similar establishment; hotels; motels; horse racing clubs; pelota courts; polo clubs; private detective or watchman security agencies; supper clubs and all other business establishment whose business activities are performed and consumed during night time. SCaITA In cases of night and day clubs, night clubs, day clubs, cocktail lounges, bars, cabarets, sauna bath houses and other similar places of amusements, they shall under no circumstances allow hostesses, waitress, waiters, entertainers, or hospitality girl below 18 years of age to work as such. For those who shall secure the Individual Mayor's Permit on their 18th birth year, they shall present their respective baptismal or birth certificate duly issued by the local civil registrar concerned. (e) All other employees and persons who exercise their profession, occupation or calling within the jurisdiction of the Municipality aside from those already specifically mentioned in Section 3K.01.B(e). SECTION 3K.04. Time and Manner of Payment. The fees prescribed in this Article shall be paid to the Municipal Treasurer upon filing of the application for the first time and annually thereafter within the first twenty (20) days of January and every quarter thereafter. The permit fee is payable for every separate or distinct occupation or calling engaged in. SECTION 3K.05. Surcharge for Late Payment. Failure to pay the fee prescribed in this Article within the time prescribed shall subject the taxpayer to a surcharge of Twenty-five percent (25%) of the original amount of the fee due, such surcharge shall be paid at the same time and in the same manner as the tax due. In case of change of ownership of the business as well as the location thereof from municipality to another, it shall be the duty of the new owner, agent or manager of such business to secure a new permit as required in this Article and pay the corresponding permit fee as though it were a new business. Newly hired workers and/or employees shall secure their individual Mayor's Permit from the moment they are actually hired by the management of any business or industrial establishment to start working. SECTION 3K.06. Administrative Provisions. (a) The Municipal Treasurer shall keep a record of persons engaged in occupation and/or calling not requiring government examination and the corresponding payment of fees required under personal data for reference purposes. (b) Persons engaged in the above mentioned occupation or calling with valid Mayor's Permit shall be required to surrender such Official Receipt for the payment of fees to the Municipal Treasurer and the corresponding permit to the Municipal Mayor for cancellation upon retirement or cessation of the practice of the said occupation or calling. ARTICLE L Building Permit SECTION 3L.01. Imposition of Fee. There shall be collected from each applicant for a building permit fees pursuant to NBCDO Memorandum Circular No. 1, Series of 2005 effective April 30, 2005 of the Department of Public Works and Highways. A. Residential Area in sq. meters Fee per sq. meter 1. Original complete up to 20 sq. meters P2.00 2. Additional/renovation/alteration up to 20 sq. meters regardless of floor area of original Construction 2.40 3. Above 20 sq. meters to 50 sq. meters 3.40 4. Above 50 sq. meters to 100 sq. meters 4.80 5. Above 100 sq. meters to 150 sq. meters 6.00 6. Above 150 sq. meters 7.20 B. Commercial Area in sq. meters Fee per sq. meter 1. Original complete construction up P3.00 to 20 sq. meters 2. Additional/renovation/alteration up 3.40 to 20 sq. meters regardless of floor area of original construction 3. Above 20 sq. meters to 50 sq. meters 5.20 4. Above 50 sq. meters to 100 sq. meters 8.00 5. Above 150 sq. meters 8.40 C. Industrial Area in sq. meters Fee per sq. meter 1. Up to 500 P23.00 2. Above 500 to 600 22.00 3. Above 600 to 700 20.50 4. Above 700 to 800 19.50 5. Above 800 to 900 18.00 6. Above 900 to 1000 17.00 7. Above 1000 to 1500 16.00 8. Above 1500 to 2000 15.00 9. Above 2000 to 3000 14.00 10. Above 3000 12.00 SECTION 3L.02. Time and Payment. The fees specified under this article shall be paid to the Municipal Treasurer upon application for a building permit from the Municipal Engineer/Building Official. aTHCSE SECTION 3L.03. Administrative Provisions. The application for the construction and or repair shall be in writing and shall set forth the required information, such as the location and the general dimension of the building and/or other infrastructure of the owners as well as that of the architect or engineer who draw the plan, an estimate of the entire cost of proposed work, and the following: a. A copy of the plan showing the location of the building to be constructed with the reference boundaries of the lot which is constructed in the town proper or Poblacion. b. General drawing showing: b.1. Floor and roof plans; b.2. Foundation and footing plans; b.3. Transferee and longitudinal plan; b.4. Elevation; b.5. Framing plans showing complete forming of the building or structure; b.6. Isometric view of plumbing layout; b.7. Electrical layout; and b.8. Detail of structure and architectural parts. SECTION 3L.04. Penalty. Any person in violation of the provision of this article shall be punished by a fine of not more than Five Hundred Pesos (P500.00) or imprisonment of not more than (2) months, or both at the discretion of the Court. Provided, that notwithstanding the imposition of fine and imprisonment, the offender shall be further required to secure the necessary building permit and to pay the corresponding fees thereof or as required by existing ordinances; Provided further, that in case the construction of the building or structure is not in conformity with existing regulations, the offender shall be required to remove or demolish the said building or structure within reasonable period upon receipt of the order of demolition; and Provided, finally, that upon failure to remove or demolish the said building or structure, the Municipal Mayor or his duly authorized representative shall undertake such removal or demolition at the expense of the offender. ARTICLE M Permit Fee for the Storage of Flammable and Combustible Materials SECTION 3M.01. Imposition of Fee. There shall be collected an annual permit fee for the storage of combustible materials at the rates as follows: a. Storage of gasoline, diesel, fuel, kerosene and similar products 500 to 2,000 liters P2,500.00 2,001 to 5,000 liters 3,000.00 5,001 to 20,0000 liters 3,500.00 20,001 to 50,000 liters 4,000.00 50,001 to 100,000 liters 4,500.00 Over 100,000 liters 5,500.00 b. Storage of cinematographic film 1,200.00 c. Storage of celluloid 1,200.00 d. Storage of calcium carbide 1) Less than 50 cases 2,500.00 2) 50 to 99 cases 3,000.00 3) 100 or more cases 3,500.00 e. Storage of tar, resin and similar materials 1) Less than 1,000 kls. 2,500.00 2) 1,000 to 2,500 kls. 3,000.00 3) 2,501 to 5,000 kls. 3,500.00 4) Over 5,000 kls. 5,500.00 f. Storage of coal deposits 1) Below 100 tons 3,500.00 2) 100 tons or above 5,500.00 g. Storage of combustible, flammable or explosive substances not mentioned above 5,500.00 SECTION 3M.02. Time and Manner of Payment. The fees imposed in Article shall be paid to the Municipal Treasurer upon application for his permit with the Mayor to store the aforementioned substances. SECTION 3M.03. Administrative Provisions. (a) No person shall keep or store at his place of business any of the following flammable, combustible or explosive substances without securing a permit therefor. Gasoline or naptha not exceeding the quantity of One Hundred (100) gallons, kept in and used by launches or motor vehicles shall be exempt from the Permit fee herein required. (b) The Mayor shall promulgate regulations for the proper storage of said substances and shall designate personnel from the following offices/agencies who shall conduct quarterly inspection: cAaDHT (1.) Representative from BFP; (2.) Representative from PNP; (3.) Building Official; (4.) BPLO or his duly authorized representative; (5.) MHO/Sanitary Inspector; and (6.) MDRRMO. ARTICLE N Permit and Inspection Fee on Machineries and Engines SECTION 3N.01. Imposition of Fee. There shall be imposed an annual inspection fee and Mayor's Permit Fee on internal combustion engines generators and other machines in accordance with the following schedules: 1. Inspection Fee (a) Internal combustible engines: 3 HP and below P100.00 5HP and below but not lower than 3 HP 120.00 10HP and below but not lower than 5 HP 150.00 14HP and below but not lower than 10HP 200.00 Above 15HP 300.00 (b) Other stationary engines or machines: 3 HP and below P100.00 5 HP and below but not lower than 3 HP 120.00 10 HP and below but not lower than 5 HP 150.00 14 HP and below but not lower than 10 HP 200.00 Above 14 HP 300.00 (c) Electrical generators and other machines propelled by electric motors will be levied the same rates found in subsection (b). 2. A Mayor's Permit Fee of One Hundred Fifty Pesos (P150.00) shall be paid prior to the installation of machineries and engines mentioned in this article. SECTION 3N.02. Time and Manner of Payment. The annual fee imposed in this Article shall be paid to the Municipal Treasurer upon application of the Permit with the Mayor but not later than fifteen (15) days after the actual inspection by person authorized in writing by the Mayor. Thereafter, the fee shall be paid within the first twenty (20) days of January, or of every quarter as the case may be. SECTION 3N.03. Administrative Provision. No engine or machine mentioned above shall be installed or operated within the limits of this municipality, without first securing Municipal Mayor's Permit and the payment of the inspection fee prescribed in this Article. ARTICLE O Permit Fee for Inspection and Verification of Subdivision SECTION 3O.01. Imposition of Fee. There shall be collected a Mayor's Permit Fee for the verification and inspection of subdivision in this municipality, in accordance with the rates prescribed by the HLURB, as follows: a) Permit Fee for Verification: Annual Fee 1) For subdivision less than five (5) has. P500.00 2) For subdivision from five (5) to less than ten (10) has. 750.00 3) For subdivision over ten (10) has. 1,000.00 In addition, subdivision owner shall pay an annual fee of one thousand pesos (P1,000.00) for verification and inspection per hectare or fraction thereof until the construction of the roads, bridges, drainage system, installation of electric post, and water system, if any, are complete. b) Final Permit for Inspection: 1) For the first twenty (20) linear meters P500.00 2) For every meter in excess of linear meters 100.00 3) Streets: a. For the first 20 square meters 200.00 b. For every sq. m. in excess of 20 sq. m. 50.00 4) Reinforced concrete culvert for every meter 200.00 5) Bridge 500.00 If upon verification and inspection, it is found out that the subdivision is of a bigger area than what was reported as its area, the applicant shall pay the fees corresponding to the area difference and the official receipt therefor shall be presented to the Mayor before final action is taken on the application. SECTION 3O.02. Time of Payment. The fees imposed in this article shall be paid by the subdivision owner or his representative to the Municipal Treasurer before verification or inspection is conducted. SECTION 3O.03. Administrative Provisions. The Municipal Mayor shall administer the provision of this article and other existing ordinances, executive orders, laws, relating to and governing subdivision and housing projects. ARTICLE P Permit Fee for Zoning/Locational Clearance SECTION 3P.01. Imposition of Fee. There shall be collected a Mayor's Permit Fee for Zoning/Locational Clearance for all structures constructed in this municipality in accordance with prescribed HLURB rates. I. Zoning/Locational Clearance Fees a. Residential structure single or detached other than apartment/townhouses, dormitories & subdivision/condominium projects, the project cost of which is: 1. P100,000 and below P100.00 2. Over P100,000.00 100.00 + 1/10 of 1% of cost in excess of P100,000.00 b. Apartments 1. Project cost of P100.00 P500,000 and below 2. Project cost over 500.00 + 1/10 of 1% of cost P500,000 in P500,000 regardless of number of rooms c. Dormitories 1. Project cost of P100.00 P500,000 and below 2. Project cost over 500.00 + 1/10 of 1% of cost P500,000 in P500,000 regardless of number of rooms d. Institutional, the project cost of which is: 1. P100,000 and below P400.00 2. Over P100,000 400.00 + 1/10 of 1% of cost in P100,000 e. Commercial, Industrial, Agro-industrial, the Project of which is: 1. P100,000 and below P1,000.00 2. Over P100,000.00 1,000.00 + 1/10 of 1% of cost in excess of P100,000 f. Special uses/special project including Memorial Parks in the project cost of which is: 1. P100,000 and below P1,000.00 2. Over P100,000 1,000.00 + 1/10 of 1% of cost in excess of P100,000 g. Alteration/Expansion (affected areas/cost of expansion only) Same as original application II. Subdivision & Condominium Project/Activities (PD 957) A. Approval of Subdivision Plan (Including Townhouse) 1. Preliminary Approval & Locational Clearance P250/ha. for first 5 hec. (PA/LC) a. Preliminary Approval & Locational P100/ha. Clearance (PA/LC) 2. Final Approval and Dev. Permit P1,200/ha regardless of density a. Additional fee on floor area P2.00/sq.m. of Houses/bldgs. Sold with a lot 3. Inspection Fee P500/ha regardless 4. Alteration of Plans Same as final approval (affected areas only) 5. Certificate of registration & License to sell P120/saleable lot (per saleable lot) Additional fee on floor area of houses/bldgs. P10/sq.m. Sold with a lot 6. Certificate of Completion (per hectare) P500/ha regardless of density A. Approval of Condominium Project (Under 957) 1. Preliminary Approval & Locational Clearance (PA/LC) a. Land Area P500/ha. b. Building P200/floor 2. Final Approval & Dev. Permit a. Per sq.m. of the total land area P2.00 b. Additional cost the area of the building P10/sq.m. 3. Inspection Fee P10/sq.m. of gross floor area 4. Alteration (affected areas only) Same as Final Approval & Dev. Permit 5. Conversion (affected areas only) -do- 6. Certificate of Registration & License to sell a. Residential (per sq.m. per saleable area) P10.00 b. Commercial/Office P20.00 7. Certificate of Completion P10 sq.m. of gross Project under BP 220 A. Subdivision 1. Preliminary approval & Locational Clearance a. Socialized Housing P70 for first 10 has. b. Economic Housing P100/ha for first 10 has. 2. Final Approval & Dev. Permit P200/ha. 3. Inspection Fee a. Socialized Housing P110/ha. b. Economic Housing P200/ha. 4. Alteration of Plan (affected areas only) P200/ha. 5. Building Permit (per sq.m. floor area of housing) P2.00 6. Cert. of Reg. & License to Sell a. Socialized Housing P7.00/lot/unit b. Economic Housing P10.00/lot/unit 7. Certificate of completion (per ha. or a P150.00 fraction of land area) 8. Cert. of Occupancy (per sq.m. of floor area P2.00 of the housing unit) B. Simple Subdivision 1. Approval P100/lot 2. Inspection P100/lot C. Condominium 1. Prelim. Approval & Loc. Clearance P200.00 2. Final Approval & Dev. Permit a. per sq.m. of total land area P2.00 b. Additional cost per sq.m. saleable area P2.00 3. Inspection fee (per sq.m. saleable area) P2.00 4. Alteration Plan (affected area only) Same as Final Approval & Dev. Permit 5. Building Permit (per sq.m. of housing unit) P2.00 6. Cert. of Reg. & License to Sell P5.00/sq.m. of saleable area 7. Certificate of Completion P5.00/sq.m. of saleable area 8. Certificate of Occupancy P2.00/sq.m. of saleable area Approval of Industrial Subdivision 1. Prelim. Approval & Locational Clearance a. First five hectares P300/ha. b. Every additional hectare of fraction thereof P100/ha. 2. Final approval & Dev. Permit P1,000/ha. 3. Inspection Fee P1,000/ha. Regardless of location 4. Alter of Plan (affected area only) Same as Final Approval & Dev. Permit 5. Cert. of Reg. & License to Sell P1.00/sq.m. of land area 6. Certification of Completion P100/ha. Regardless of location Approval of Commercial Subdivision 1. Prelim. Approval & Loc. Clearance a. First two hectares P300/ha b. Every additional hectare P100/ha. 2. Final Approval & Dev. Permit P5,000/ha. Regardless of loc. 3. Inspection Fee P500/ha. Regardless of loc. 4. Alter of Plan (affected area only) Same as Final Approval & Dev. Permit 5. Cert. of Reg. & Licenses to Sell P2.00 (per sq.m. of land area) 6. Certification of Completion regardless of loc. P500/ha. Approval of Farm Lot 1. Prelim. Approval & Loc. Clearance a. For first five hectares P200/ha. b. For every additional hectare P50/ha. 2. Final Approval & Dev. Permit P500/ha. 3. Inspection Fee P300/ha. 4. Alter of Plan (affected areas only) P500/ha. 5. Cert. of Reg. & Licenses to Sell P50/saleable 6. Certification of Completion P300/ha. Approval of Memorial Park/Cemetery Project 1. Prelim. Approval & Loc. Clearance a. For Memorial Projects P500 for first hectare b. For Cemeteries P200 for first hectare 2. Final Approval & Dev. Permit a. For Memorial Projects P2.00/sq.m. b. For Cemeteries P1.00/sq.m. 3. Inspection Fee a. For Memorial Projects P500/ha. b. For Cemeteries P100/ha. 4. Alter of Plan (affected areas only) Same as Final Approval & Dev. Permit 5. Cert. of Reg. & Licenses to Sell (per saleable lot) a. For Memorial Projects P50/saleable lot b. For Cemeteries P10/saleable lot 6. Certification of Completion a. For Memorial Projects P200/ha. b. For Cemeteries P100/ha. Other Transactions/Certifications A. Application/Request for: 1. Advertisement approval P200.00 2. Cancellation/Reduction of Performance Bond 350.00 3. Lifting of Suspension of License to Sell 350.00 4. Extension of Time to complete Development 350.00 5. Exemption from Cease and Desist Order 50.00 6. Clearance of Mortgage 350.00 7. Lifting of Cease and Desist Order 350.00 8. Change of Name/Ownership 350.00 9. Voluntary Cancellation of CR/LS 350.00 10. Revalidation/Renewal of CR/LS 350.00 (condominium) 50% of original fee B. Other Certifications: 1. Zoning Certification P250/ha. 2. Cert. of Town Plan/Zoning Ord. Approv. 75.00 3. Certificate of New Rights/Sales 75.00 4. Certificate of Locational Viability 250/ha. 5. Cert. of Reg. & License to Sell (form) 75.00 6. Others, to include: a. Availability of records/publication 75.00 request of copies/research works b. Certificate of no records on file 75.00 c. Certificate of no record on file 75.00 d. Certificate true xerox copy of documents 1. Documents of 5 pages or less 20.00 2. Every additional page 2.00 Registration on Dealers/Brokers/Salesman 1. Dealers/Brokers P500.00 2. Salesman/Agent P200.00 Legal Fees A. Complaint, Opposition, where aggregate claim (for refund, damages, attorney's fees, etc.) is: 1. Not more than P200,000 P120.00 2. More than P20,000 but not less than P40,000 150.00 3. P40,000 or more but less than P60,000 200.00 4. P60,000 or more but less than P80,000 250.00 5. P80,000 or more but less than P100,000 400.00 6. P100,000 or more but less than P150,000 600.00 7. For each P1,000 in excess of P150,000 5.00 B. Petition for Review C. Pauper-litigants are exempts from payment of legal fees 1. Those whose gross income is not more than P4,000.00 per month and residing within the municipality. 2. Those whose gross income is not more than P3,000.00 per month and residing outside the municipality. 3. Those whose do not own real property with an assessed value of more than P50,000.00. D. Government agencies and its instrumentalities are exempted from paying legal fees. E. Local Government and government-owned or controlled corporations with or without independent are not exempted from paying legal fees. SECTION 3P.02. Time of Payment. The fees in this Article shall be paid by the applicant or his representative to the Municipal Treasurer when zoning/locational clearance is granted. aCIHcD SECTION 3P.03. Administrative Provision. The Municipal Mayor shall administer the provision of this Article and other existing ordinances, executive orders, laws relating to and governing zoning/locational clearance. ARTICLE Q Permit Fee for Temporary Use of Roads, Streets, Sidewalks, Alleys, Patios, Plazas and Playgrounds SECTION 3Q.01. Imposition of Fee. Any person who shall temporarily use and/or occupy a road, street, sidewalk, alley, patio, plaza and playground or portion thereof in this municipality in connection with their construction works and other purposes, shall first secure a permit from the Mayor and pay a fee in the following schedule: 1) For construction P100.00/sq.m. per day or fraction thereof 2) Others 100.00/sq.m. per day or fraction thereof For wake and other charitable, religious, and educational purposes, use and/or occupancy is exempted from the payment of permit fee. SECTION 3Q.02. Time of Payment. The fee shall be paid to the Municipal Treasurer upon application of the permit with the Office of the Municipal Mayor. SECTION 3Q.03. Administrative Provisions. Permits issued for construction, occupancy or other use of a road, street, sidewalk, alley, patio, plaza and playground or portion thereof shall contain specific period or duration for which such permit is valid. In case the purpose for which said permit was issued remains unfinished after the validity period of the permit, the applicant may file for another permit in the same manner and rate as the first application. ARTICLE R Permit Fee for the Conduct of Group Activities SECTION 3R.01. Imposition of Fee. Every person who shall conduct, or hold any program, or activity involving the grouping of people within the jurisdiction of this municipality shall obtain a Mayor's permit therefor for every occasion and pay the Municipal Treasurer the corresponding fee in the following schedule: 1. Conference, meetings, rallies and demonstrations P300.00 in parks, plaza, and roads/streets 2. Camping, cave tour, caving/spelunking, wellness, retreats & healing activities in Caves and other tourist destinations. a) 1-20 participants P500.00 b) 21 up to 40 participants 1,000.00 c) 41 participants and above 1,000.00 + P20.00/head in excess of 40pax 3. Coronation and ball 1,000.00 4. Dances/games 300.00 5. Promotional sales 300.00 6. Job recruitment activity 300.00 7. Other Group Activities 300.00 SECTION 3R.02. Time of Payment. The fee imposed in this article shall be paid to the Municipal Treasurer upon filing of application for permit with the Office of the Municipal Mayor. SECTION 3R.03. Exemption. Programs or activities conducted by educational, charitable, religious and governmental institutions free to the public shall be exempted from the payment of the fee herein imposed. 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 3R.04. Administrative Provision. A copy of every permit issued by the Municipal Mayor shall be furnished to the Chief of Police or Station Commander of the Philippine National Police (PNP) of the municipality who shall assign police officers to the venue of the program or activity to help maintain peace and order. For the purpose of conducting cave and other tours as mentioned under paragraph 2, Section 3R.01 of Article R, no cave or other tours shall be conducted without the assistance of Cave/Tour Guides (4 tourists per guide) duly authorized and accredited by the municipality. All tourists shall be required to register first to the Municipality before proceeding to municipal caves and other tourist destinations. For purposes of safety, tourists visiting municipal caves and other tourist destinations shall be required to specify the period or duration for which they intend to stay within a specific destination. cHaCAS CHAPTER IV Service Fees ARTICLE A Secretary's Fees SECTION 4A.01. Imposition of Fees. There shall be collected the following fees from every person requesting for copies of official records and documents from the offices of this municipality. Amount of Fee (a) For every page of a computer-generated copy P50.00 (not including the certificate and notation) (b) For each certificate of correctness (with seal 50.00 of Office) written on the copy or attached thereto (c) For certifying the official act of the Municipal 50.00 Judge or other judicial certificate with seal (d) For certified copies of any papers, records, 50.00 decrees, judgment or entry of which any person is entitled to demand and receive a copy (in connection with judicial proceedings) for each page (e) Photocopy or any other copy produced by 50.00 copying machine per page, duly certified (f) Production of official documents for research 50.00 either hard or soft copy SECTION 4A.02. Exemption. The fees imposed in this Article shall not be collected for copies furnished to other offices and branches of the government for official business, except for those copies required by the Court at the request of the litigant, in which case, charges shall be in accordance with the above-mentioned schedule. SECTION 4A.03. Time and Manner of Payment. The fees shall be paid to the Municipal Treasurer at the time of the request, written or otherwise, for the issuance of a copy of any municipal record or document. ARTICLE B Local Civil Registry Fees SECTION 4B.01. Imposition of Fees. There shall be collected for services rendered by the Municipal Local Civil Registrar of this municipality the following fees: a. Birth Registration Processing Fees: 1. Within the reglementary period of one (1) month P50.00 2. After one (1) month to one (1) year 100.00 3. After one (1) year to ten (10) years 200.00 4. More than ten (10) years 500.00 b. Marriage Fees: 1. Application for marriage license P200.00 2. Marriage license fee 75.00 3. Pre-Marriage Counselling 50.00 4. Family Planning Fee 50.00 5. Marriage solemnization fee 150.00 6. Sponsorship Fee per sponsor 50.00 7. Registration of Marriage 100.00 8. Delayed registration of marriage 500.00 c. For registration/annotation of the following: 1. Supplemental Report/Endorsement P200.00 2. Legitimation by Decree of the Court 250.00 3. Legitimation by Other Means 250.00 4. Adoption 500.00 5. Annulment of Marriage 500.00 6. Divorce/Legal Separation 500.00 7. Naturalization 500.00 8. Change of Name - Filing Fee (RA 9048) 3,000.00 - Correction of Clerical Error 1,000.00 9. Correction of Entries (RA 10172) - Filing Fee 3,000.00 10. Filing Fee for Migrant Petitioner (RA 9048/RA 10172) - Change of first name 1,000.00 - Clerical or typographical error 500.00 11. Other legal documentation for record purposes 3,000.00 12. BREQS Service Fee 100.00 d. Death Registration Processing Fees: 1. Within the reglementary period of one (1) month P50.00 2. After One (1) month 200.00 e. Miscellaneous Fees 100.00 SECTION 4B.02. Exemptions. The fee imposed in this Article shall not be collected in the following cases: DACcIH 1. Issuance of certified copies of documents for official use at the request of a competent court or other government agency, except those copies required by courts at the request of litigants, in which case the fee should be collected. 2. Issuance of birth certificates of children reaching school age when such certificates are required for admission to the primary grades in a public school. SECTION 4B.03. Time of Payment. The fees shall be paid to the Municipal Treasurer before registration or issuance of the permit, license or certified copy of local registry records or documents. SECTION 4B.04. Administrative Provision. 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. ARTICLE C Police Clearance Fee SECTION 4C.01. Imposition of Fee. There shall be paid for each police clearance certificate obtained from the Mabini Police Station the following fees: Amount of Fee 1. For employment, scholarship, study grant, and other purposes not hereunder specified a. Local P75.00 b. Abroad 150.00 2. For change of name 75.00 3. For application for Filipino citizenship 600.00 4. For passport or visa application 150.00 5. For firearms permit application 300.00 6. For PLEB clearance 200.00 7. For issuance of police blotter copy 100.00 SECTION 4C.02. Time of Payment. The service fee provided under this Article shall be paid to the Municipal Treasurer upon application for police clearance certificate. ARTICLE D Sanitary Inspection Fee SECTION 4D.01. Imposition of Fee. There shall be collected the following annual fees from each business establishment or house for rent in this municipality, for the purpose of supervision and enforcement of existing rules and regulations and safety of the public in accordance with the following schedule: Amount of Fee a. For house for rent P100.00 b. For each business, industrial, or agricultural establishment: With an area of 25 sq.m. or more 50.00 but less than 50 sq.m. With an area of 50 sq.m. or more 75.00 but less than 100 sq.m. With an area of 100 sq.m. or more 100.00 but less than 200 sq.m. With an area of 200 sq.m. or more 150.00 but less than 500 sq.m. With an area of 500 sq.m. or more 200.00 but less than 1000 sq.m. With an area of 1,000 sq.m. or more 250.00 c. Water-refilling station 150.00 d. Financial institutions such as banks, pawnshop, money shop, insurance companies, finance and other investments companies, dealers in securities and foreign exchange dealers. 1) Main Office P150.00 2) Every branch thereof 100.00 e. Gasoline service refilling station 150.00 f. Private hospital 300.00 g. Medical, dental, and animal clinic 200.00 h. Dwelling and other spaces 1. Hotel, Motel, apartelle, Pension inn, drive inn: With 150 or more rooms P100.00 With 100 to 149 rooms 75.00 With 50 to 99 rooms 50.00 With 25 to 49 rooms 40.00 With less than 25 rooms 30.00 2. Apartment, per door 50.00 3. House for rent 50.00 4. Dormitories, lodging or boarding house, with accordance for: 40 or more boarder or lodgers 30.00 15 to 19 boarders or lodgers 20.00 Less than 15 boarders or lodgers 20.00 i. Institution of Learning 150.00 j. Media Facilities 150.00 k. Telegraph, teletype, cable and wireless communication companies: 1. Main Office 150.00 2. Every branch, station thereof 100.00 l. Administration offices, display offices and/or offices of professionals 100.00 m. Peddlers 50.00 n. Lending Investors 150.00 o. All other business Industrial, commercial, Agricultural establishment not specifically mentioned above: With an area of 1000 sq.m. or more P200.00 With 500 sq.m. or more but less than 1000 sq.m. 150.00 With 200 sq.m. or more but less than 500 sq.m. 100.00 With 100 sq.m. or more but less than 200 sq.m. 75.00 With 50 sq.m. or more but less than 100 sq.m. 50.00 With 25 sq.m. or more but less than 50 sq.m. 30.00 Less than 25 sq.m. 20.00 SECTION 4D.02. Time of Payment. The fees imposed in this Article shall be paid to the Municipal Treasurer upon filing of the application for the sanitary inspection certificate with the Municipal Health Officer/Sanitary Inspector and upon renewal of the same every year thereafter within the first twenty (20) days of January. SECTION 4D.03. Administrative Provisions. HSCATc (a) The Municipal Health Officer/Sanitary Inspector or his duly authorized representative shall conduct an annual inspection of all establishments and buildings and accessories and houses for rent, in order to determine their adequacy of ventilation, general sanitary conditions and propriety for habitation. (b) The Municipal Health Officer/Sanitary Inspector shall require evidence of payment of the fee imposed herein before he issues the sanitary inspection certificate. ARTICLE E Service Fees for Health Examination SECTION 4E.01. Imposition of Fee. There will be collected a fee of fifty pesos (P50.00) from any person who is given a physical examination by the Municipal Health Officer or his duly authorized representative. A fee of fifty pesos (P50.00) shall be collected for each additional copy or subsequent issuance of a copy of the initial medical certificate issued by the Municipal Health Officer. SECTION 4E.02. Time of Payment. The fee shall be paid to the Municipal Treasurer before the physical examination is made and the medical certificate is issued. SECTION 4E.03. Administrative Provisions. (a) Individuals engaged in an occupation or working in the following establishments are hereby required to undergo physical and medical examination before they can be employed and once every six months (6) thereafter: 1. Food establishments establishments where food or drinks are manufactured, processed, stored, sold or served; 2. Public swimming or bathing places; 3. Dance schools, dance halls and night clubs include dance instructors, hostess, cooks, bartenders, waitresses, etc.; 4. Tonsorial and beauty establishments include employees of barber shops, beauty parlors, hairdressing and manicuring establishments, exercise gyms and figure slenderizing saloons, facial centers, aromatherapy establishments, etc.; 5. Massage clinics and sauna bath establishments include masseurs, massage clinic/sauna bath attendants, etc.; 6. Hotel, motels and apartments, lodging, boarding, or tenement houses, condominiums and resorts; 7. Gasoline and water refilling stations; 8. Quarry, mining and other business establishments requiring medical certificate. (b) Owners, managers or operators of the establishments shall see to it that their employees who are required to undergo physical and medical examinations have been issued the necessary medical certificates. (c) The Municipal Health Officer shall keep a record of physical and other health examinations conducted, and the copies of medical certificates issued indicating the name of the applicant, the date and the purpose for which the examination was made. SECTION 4E.04. Penalty. A fine of two hundred pesos (P200.00) shall be paid by the owner, manager or operator of the establishment for each employee found to be without the necessary medical certificates. ARTICLE F Dog Vaccination Fee SECTION 4F.01. Imposition of Fee. There shall be collected/imposed from every owner of the dog a vaccination fee of one hundred twenty pesos (P120.00) for every dog vaccinated within the territorial jurisdiction of this municipality. SECTION 4F.02. Time of Payment. The fee shall be paid to the Municipal Treasurer prior to the vaccination of the dog in close coordination with the Municipal Agricultural Office and the Office of the Provincial Veterinarian. SECTION 4F.03. Administrative Provisions. 1. Vaccination Against Rabies means the inoculation of a dog with rabies vaccine licensed for the species by the Bureau of Animal Industry, Department of Agriculture. Such vaccination must be performed by trained individual from BAI, Provincial Veterinarian Office and Municipal Agriculture Office. (a) Every dog 3 months of age and older should be submitted by the owner for vaccination against rabies every year. Young dogs shall be vaccinated within thirty (30) days after they have reached three months of age. (b) During free mass dog rabies vaccination campaign, every dog 3 months of age and older should be submitted by the owner for vaccination. 2. It shall be the duty of each trained vaccinator when vaccinating any dog to issue complete certificate of rabies vaccination (in duplicate for each animal vaccinated).The certificate shall include the following information: (a) Owner's name, address and telephone number, if any; (b) Description of dog (color, sex, markings, age, name, specie and breed, if any); IDTSEH (c) Dates of vaccination and vaccine expiration, if known; (d) Rabies vaccination tag number; (e) Vaccine produced; (f) Vaccinator's signature; and (g) Veterinarians license number/vaccinator's address. The dog owner shall be provided with a copy of the certificate. The veterinarian/vaccinator will retain one copy for the duration of the vaccination. A durable metal or plastic tag, serially numbered issued by the veterinarian/vaccinator, shall be securely attached to the collar of the dog. 3. Dog Registration or Licensing Every dog shall be registered by their owner upon reaching the age of 3 months, as determined by the Provincial Veterinarian or the MAO, and every year thereafter. Unvaccinated dogs, 3 months old and above, shall be vaccinated upon registration. The dog owner shall pay a registration fee in the amount of Fifty Pesos (P50.00) upon registration. The registration officer shall provide the owner with a certificate of vaccination for the dog and affix a distinguishing collar tag as proof of registration which shall be provided by the Municipal Agriculture's Office. 4. Reporting of Biting Incidents The dog owner or the person bitten shall, within 24 hours of the occurrence, report the incident to the Municipal Rabies Control Authority, or to a health care worker or to a police officer who shall immediately transmit the information to the Municipal Rabies Control Authority for investigation. 5. The owner of the dog which has bitten any person shall be responsible for all the treatment and dog examination, provided however that the biting incident did not occur during an occasion of burglary, trespassing or when a person is bitten by a duly restrained dog. SECTION 4F.04. Penalty. Any dog owner who fails to abide by any of the provisions of this ordinance shall be subjected to a fine of Two Thousand Five Hundred (P2,500.00) Pesos. It shall be the responsibility of the Municipal Rabies Control Authority to administer this ordinance and to promulgate the necessary rules and regulations for its implementation. Enforcement shall be the responsibility of the Municipal Rabies Control Authority. CHAPTER V Municipal Charges ARTICLE A Market Stall Fees and Other Charges SECTION 5A.01. Definitions. When used in this Article a. "Public Market" refers to any place, building or structure of any kind, designated as such by the Sangguniang Bayan, except public streets, parks, plaza and the like. b. "Market Premises" refer to an open space in the compound; part of the market lot consisting of bare ground, not covered by market buildings, usually occupied by transient vendors especially during market days. c. "Market Stall" refers to any allotted space or booth in the public market where merchandise of any kind is sold or offered for sale. d. "Market Section" refers to a subdivision of the market housing one class or group of allied goods, commodities or merchandise. SECTION 5A.02. Market Section. For purposes of this Article, the public market of Mabini shall be divided into the following sections with corresponding maximum rental or market entrance fee per market day. (a) Fish section Fresh clams, oysters, lobster, shrimps, seaweed's, and other foods or marine product. (b) Meat section Fresh meat from cow, carabao, goat, sheep, pig, etc. (c) Vegetable and fruit section All kinds of vegetables, fruits and root crops. (d) Dry goods and grocery section All kinds of textiles, ready-made dress and apparel, kitchenware and glassware, school and office supplies, canned goods, sugar, rice and other preserved goods. (e) Eateries and cooked food section All kinds of cooked food including refreshments and cakes. (f) Parlors and Barbershops. (g) Clinics and Drugstores. The numbering, designation, or any other forms of identifying the market section shall be the responsibility of the Market Supervisor. SECTION 5A.03. Imposition of Rights. Any person whose application to lease a market stall has been approved shall be required to deposit a Rights Fee before he is allowed to start business in accordance with the following schedule and stall location: SICDAa a. Building A No. of Stalls Rights Fee/Stall 1. Corner Stalls fronting the National Road 4 P80,000.00 2. Stalls fronting the National Road 4 60,000.00 3. Back Corner Stalls 4 60,000.00 4. Back Stalls 4 40,000.00 b. Building B No. of Stalls Rights Fee/Stall 1. Corner stalls fronting Braganza St. 3 P36,000.00 2. Stalls fronting Braganza St. 4 24,000.00 3. Back Corner Stalls 3 24,000.00 4. Back Stalls 4 18,000.00 5. Stalls at Second floor 15 18,000.00 c. Building C No. of Stalls Rights Fee/Stall 1. Inside Stalls 28 P13,500.00 d. Building D No. of Stalls Rights Fee/Stall 1. Corner Stalls fronting Ferrer St. 2 P72,000.00 2. Corner Stall fronting Ferrer St. 1 72,000.00 3. Stalls fronting Ferrer St. 1 18,000.00 4. Back Corner Stalls 2 48,000.00 5. Back Corner Stall 1 36,000.00 6. Back Stall 1 27,000.00 7. Stalls at Second floor 15 13,500.00 e. Meat & Fish Section No. of Spans Rights Fee/Stall 1. Spans at Meat & Fish Section 22 P5,000.00 2. Vegetable and Additional stalls - 3,000.00 f. Food Court Along Ferrer Street No. of Spans Rights Fee/Stall 8 P5,000.00 SECTION 5A.04. Time and Manner of Payment. The Rights Fee hereon prescribed shall be deposited to the Office of the Municipal Treasurer before any lessee can occupy a stall. The Rights Fee shall be refundable when the lessee decides to terminate the contract with prior knowledge of the Lessor/LGU. However, when termination of the contract is due to delinquency in payment of rentals, or violation of the terms and conditions of the contract as may be determined by the LGU; or by damage of stall or unlawful acts, the deposited Rights Fee shall be made to answer liabilities of the lessee for restoration of damages made or to cover unpaid monthly rentals. SECTION 5A.05. Imposition of Fees. There shall be collected the following market fees: (a) On stalls, per month: Building A No. of Stalls Rental Rates Per Stall 1. Corner Stalls fronting the National Road 4 P2,200.00 2. Stalls fronting the National Road 4 1,880.00 3. Back Corner Stalls 4 1,880.00 4. Back Stalls 4 1,590.00 Building B No. of Stalls Rental Rates Per Stall 1. Corner stalls fronting Braganza St. 3 P1,130.00 2. Stalls fronting Braganza St. 4 940.00 3. Back Corner Stalls 3 940.00 4. Back Stalls 4 750.00 5. Stalls at Second floor 15 750.00 Building C No. of Stalls Rental Rates Per Stall 1. Inside Stalls 28 P420.00 Building D No. of Stalls Rental Rates Per Stall 1. Corner Stalls fronting Ferrer St. 2 P2,250.00 2. Corner Stall fronting Ferrer St. 1 1,700.00 3. Stalls fronting Ferrer St. 1 1,410.00 4. Back Corner Stalls 2 1,880.00 5. Back Corner Stall 1 1,410.00 6. Back Stall 1 1,130.00 7. Stalls at Second floor 15 750.00 Meat & Fish Section No. of Spans Rental Rates Per Span 1. Spans at Meat & Fish Section 22 P470.00 2. Eateries and cooked food section 8 450.00 (b) On occupants of the market premises, not occupying stalls, per sq.m. per day or fraction thereof P5.00 (c) Market entrance In lieu of the regular market entrance fee based on the space occupied, a market entrance fee shall be collected from transient vendors on the enumerated commodities at the following rates: Non-Perishable Commodities: (1) Dry Goods per sq.m. of occupied space P5.00 (2) Sari-sari (sucheries) temporary stall per sq.m. occupied 5.00 (3) Jewelries and the like per sq.m. occupied 5.00 (4) Bolos, scythe, arm tools and implements per sq.m. occupied 5.00 (5) Pots, basins and other made of clay, per sq.m. occupied 5.00 ANIMALS and Animal products: (1) Chicken, ducks and the like per head P5.00 (2) Goats, sheep's, per head 5.00 (3) Eggs, per dozen 5.00 Vegetables: Per Basket Per Sack/Tikles Eggplant P5.00 P10.00 Ampalaya 5.00 10.00 Tomatoes 5.00 10.00 Pechay 5.00 10.00 String beans 5.00 10.00 Corn 5.00 10.00 Others 5.00 10.00 Fruits: Mangoes P5.00 P10.00 Guavas 5.00 10.00 Santol 5.00 10.00 Duhat 5.00 10.00 Bananas 5.00 10.00 Others 5.00 10.00 Root Crops: Camote P5.00 P10.00 Gabi 5.00 10.00 Others 5.00 10.00 Sauce: Bagoong P5.00/edible oil can Patis 5.00/edible oil can Vinegar 5.00/edible oil can Salt 5.00/edible oil can Fish: Catfish P5.00/Vendor Mudfish 5.00/Vendor Milkfish 5.00/Vendor Shellfish 5.00/Vendor Dried Fish: Tinapa P5.00/basket P10.00/case Tuyo 5.00/basket 10.00/case Others 5.00/basket 10.00/case Native Cakes and Other Recipes: Bibingka, puto, nilatikan sapin, per bigao P5.00 Inlobi, per bigao 5.00 Kineler, per pot 5.00 Unday-unday per pot 5.00 Candies, bread and apa per sq.m. occupied 5.00 Binoburan, per pot 5.00 Sinambong (patopat, and others) per basket 5.00 Pakasiat (moscovado or silag) 5.00 Arrozcaldo, Goto per pot 5.00 Other Commodities: Beetleleaves, per sq.m. occupied P5.00 Aricanut (boa) per sq.m. occupied 5.00 Lime (dena) per sq.m. occupied 5.00 Tobacco leaves, per sq.m. occupied 5.00 Ice cream and Halo-halo, Daily 5.00 Clothing, per bundle/sack 5.00 Mats, each vendor 5.00 Basket, each vendor 5.00 Salacot, each vendor 5.00 Rain coat, each vendor 5.00 All other products, foodstuffs and necessities not herein mentioned, the basic of cash tickets in P5.00 for every P100.00 worth of value shall be collected. DHIcET In case the vendor from whom an entrance fee was collected occupies any space which requires a higher fee, the correct amount due thereon shall be collected. Duly licensed suppliers or distributors of goods, commodities or general merchandise who are permanent stall holders bringing in goods, commodities or merchandise to replenish or augment their stocks shall not be considered as transient vendors required to pay the market fees herein authorized. SECTION 5A.06. Time and Manner of Payment. (a) For stalls The fee for the rental of market stalls shall be paid to the Municipal Treasurer or his duly authorized representative within the first twenty (20) days of each month. In case of a new lease, the rental due for the month in which the lease starts, shall be paid before occupying the stall. (b) For occupancy of market premises The fee for the occupancy of market premises shall be paid daily before any commodity or merchandise is sold within the market premises. (c) For market entrance fee the fee shall be collected at the gate of the public market before the transient vendors are allowed to sell their goods inside the market premises. SECTION 5A.07. Issuance of Official Receipt and Cash Tickets. The Municipal Treasurer or his duly authorized representative shall issue an official receipt as evidence of payment of rentals of fixed stall. A cash ticket shall be issued to an occupant of the market premises or transient vendor and his name shall be written on the back thereof. The cash ticket shall pertain only to the person paying the same and shall be good only for the space of the market premises to which he is assigned. If a vendor disposes of his merchandise by wholesale to another vendor, the latter shall purchase new tickets if he sells the said merchandise, even if such sale is done in the same place occupied by the previous vendor. The cash ticket shall be torn in half, one-half to be given to the space occupant or vendor and the other half to be retained by the market collector who shall deliver the same to the Municipal Treasurer for counter-checking against his record of cash tickets issued by him for that day. SECTION 5A.08. Surcharge for Late or Non-Payment of Fees. (a) The lessee of a stall, who fails to pay the monthly rental fee within the prescribed period, shall pay a surcharge of twenty-five percent (25%) of the total rent due. Failure to pay rental fee for three (3) consecutive months shall cause automatic cancellation of the contract of lease of stall, without prejudice to suing the lessee for the unpaid rents at the expense of the lessee, or in no case, the arrears plus the 25% surcharge will be automatically deducted from the rights fee. And the stall shall be declared vacant and subject to adjudication. (b) Any person occupying space in the market premises without first paying the fee imposed in this Article shall pay three times as much as the regular rate for the space occupied. (c) Any person occupying more space than what he has paid for shall pay the regular rate of such space. SECTION 5A.09. Adjudication of Stall. (a) Lease period The contract of lease for a stall shall be for a period of one (1) year, renewable upon its expiration, unless revoked in accordance with the provisions of this Article. (b) Notice of vacancy A notice of vacant or newly constructed stalls shall be made within a period of ten (10) consecutive days immediately preceding the date fixed for their award to qualified applicants, to apprise the public of the fact that such space is unoccupied and available for lease. Such notice shall be posted conspicuously on the unoccupied stall and the bulletin board of the market in the following context: NOTICE Notice is hereby given that Stall No. ________________ Building (or Pavillion) No. ____________ of the Mabini Public Market is vacant (or will be vacated on __________ 20___.) Any person of legal age and is not legally incapacitated, desiring to lease this stall, shall file an application therefor on the prescribed form (copies may be obtained from the office of the Municipal Treasurer during office hours and before 12:00 o'clock noon of _______ 20____).In case there are more than one applicant, the award of the lease of the vacant stall be determined thru drawing of lots to be conducted on ________ 20___ at 12:00 o'clock noon at the office of the Municipal Treasurer by the Market Committee. This stall is found in the __________________ Section and is intended for the sale of _____________. _________________ Municipal Mayor (c) Application for lease: (1) The application form shall be under oath and submitted to the Office of the Municipal Treasurer by the applicant either in person or through his/her duly authorized representative. (2) It shall be the duty of the Municipal Treasurer to keep a register book showing the names and address of all applicants for a stall, the number and description of the stall applied for, and the date and hour of the receipt by the Treasurer of each application. It shall also be the duty of the treasurer to acknowledge receipt of the application setting forth therein the time and date of receipt thereof. (3) The application shall be substantially in the following form: HcDSaT APPLICATION TO LEASE MARKET STALL _________________ (Address) _________________ (Date) The Municipal Treasurer Municipality of Mabini Province of Pangasinan Sir/Madam: I hereby apply under the following contract for the lease of Stall No. _____ Section ________ of the market. I am _________________________ years of age, a citizen of the ___________ and residing at ______________. Should the above mentioned stall be leased to me in accordance with the market rules and regulations, I promise to hold the same under the following conditions: 1. That while I am occupying or leasing this stall (or stalls),I shall at all times have my picture and that of my helper (or those of my helpers) conveniently framed and displayed conspicuously in the stall. 2. I shall keep the stall (or stalls),at all times in good sanitary condition and comply strictly with all sanitary and market rules and regulations now existing or which may hereafter be promulgated. 3. I shall pay the corresponding rents and rights for the stall (or stalls) in the manner prescribed by existing ordinances. 4. The business to be conducted in the stall (or stalls) shall belong exclusively to me. 5. In case I engage helpers, I shall nevertheless personally conduct my business and be present at the stall (or stalls).I shall promptly notify the market authorities of my absence, giving my reason or reasons therefor. 6. I shall not sell or transfer my privilege to the stall (or stalls) or otherwise permit another person to conduct business therein. 7. That, in case I have delinquency in my payment of monthly rentals, my arrears and other penalties and surcharges including interests shall automatically be deducted from my rights deposit in favor of the LGU. 8. Any violation on my part or on the part of my helpers of the foregoing conditions shall be sufficient cause for the market authorities to rescind this contract. Very truly yours, __________________ Applicant I, _______________________, do hereby state that I am the person who signed the foregoing application; that I have read the same; and that the contents thereof are true to the best of my own knowledge. Applicant __________________ TIN ______________________ SUBSCRIBED AND SWORN to before me in the Municipality of Mabini, Province of Pangasinan, Philippines this _________ day of _______ 20___. Applicant affiant exhibiting to me his/her Community Tax Certificate No. ____________ issued on _________, 20___ at Mabini, Pangasinan, Philippines. ________________ Official Title 4. Applicants who are Filipino citizens shall have preference in the lease of public market stalls. If on the last day set for filing applications, there is no application from a Filipino citizen, the posting of the Notice of Vacancy prescribed above shall be repeated for another ten-day period. If after the expiration of that period there is still no Filipino applicant, the stall affected may be leased to any alien applicant who filed his application first if there are several alien applicants, the adjudication of the stall shall be made thru drawing of the lots to be conducted by the Market Committee. In case there is only one Filipino applicant, the stall applied for shall be adjudicated to him. If there are several Filipino applicants for the same stall, adjudication of the stall shall be made thru drawing of lots to be conducted by Market Committee on the date and hour specified in the notice. The result of the drawing of lots shall be reported immediately by the Committee to the Municipal Treasurer concerned for appropriate action. 5. The successful applicant shall furnish the Municipal Treasurer two (2) copies of his/her picture immediately after the award of the lease. It shall be the duty of the treasurer to affix one (1) copy of the picture to the application and the other copy to the record card kept for the purpose. 6. Appeals Any applicant who is not satisfied with the adjudication made by the Municipal Treasurer or the Market Committee on the stall applied for, may file an appeal with the Municipal Mayor who shall decide on the matter. The decision of the Mayor in such cases shall be final. SECTION 5A.10. Miscellaneous Provisions on Stalls. (a) Vacancy of stall before expiration of the lease. If for any reason, a stallholder or lessee discontinues or is required to discontinue his business his lease contract expires, such stall shall be considered vacant and its occupancy thereafter shall be disposed of in the manner hereon prescribed. (b) Partnership with stallholder A market stallholder who enters into business partnership with any party after he has acquired the right to lease such stall have no authority to transfer to his partner/partners the right to occupy the stall. In case of death or any legal disability of such stallholder, any of his partner/s shall be allowed to continue occupying the stall for a period not exceeding sixty (60) days within which to wind up the business of the partnership. If the surviving partner/s is qualified to occupy a stall under the provisions hereof, and the spouse, parent, son, daughter or relative within the third degree by consanguinity or affinity of the deceased is not applying for the stall, he shall be given the preference to continue occupying the stall concerned, if he or she applies for it. ASTcaE (c) Lessee to administer his stall any person who has been awarded the right to lease a market stall in accordance with the provisions hereof, shall occupy and administer his stall. (d) Dummies; sub-lessee of stalls The lease contract of a stall shall be automatically cancelled if upon investigation, any of the following circumstances was established: 1. the registered lessee has sub-leased his stall; 2. the registered lessee is using dummy/ies. SECTION 5A.11. Responsibility for Market Administration. The Municipal Treasurer exercises direct and immediate supervision and control over the municipal public market and personnel thereof, including those whose duties concern the maintenance and upkeep of the market and market premises, in accordance with existing ordinances and other pertinent rules and regulations. SECTION 5A.12. Creation of a Market Committee. There is hereby created a permanent committee composed of the following: 1. Municipal Treasurer Chairman 2. Representative from the Office of the Mayor Member 3. Representative from the Office of the Sangguniang Bayan Member 4. Representative from the market vendors association Member The committee shall conduct the drawing of lots in connection with adjudication of vacant or newly constructed stalls in the Municipal Market and to record the result thereof. SECTION 5A.13. Rules and Regulations. (a) The peddling or sale outside the public market site or premises of foodstuffs, which easily deteriorate, like fish and meat, is hereby prohibited. (b) No person shall utilize the public market or any part thereof for residential purposes. (c) It shall be unlawful for any person to peddle, hawk, sell or offer for sale or expose for sale, any article in the passageway (pasillo) used by purchaser in the market premises. (d) It shall be unlawful for any person to resist, obstruct, annoy or impede any market employee or personnel in the performance of his duties; nor shall parents allow their children to play in or around their stalls or in the market premises. (e) It shall be unlawful for any person to drink, serve or dispense liquor or any intoxicating drinks within the premises of the public market at any time of the day. (f) No merchandise or article shall be sold, offered for sale or exposed for sale in the public market unless the same was legally acquired by the vendor or stallholder and the taxes of any kind due thereon had been paid. (g) It shall be unlawful for any lessee to remove, construct, install electrical wiring, or water connection without prior permit from the market administrator and approved by the Municipal Treasurer. (h) The Municipality of Mabini shall not be held responsible to the occupants of stalls for any loss or damage caused by fire, theft, robbery, "force majeure" or any other cause. All articles or merchandise left in the public market during closure time shall be at the risk of the stallholder or owner thereof. (i) All articles abandoned in any public market building in violation of any provisions of this Article or any regulation or rule on the management of the market, shall be deemed a nuisance. It shall be the duty of the market Administrator or his subordinates to take custody thereof. In case the articles are claimed within twenty-four (24) hours thereafter, they shall be returned to their original owners upon payment of actual expenses incurred in their safe-keeping, unless they have deteriorated as to constitute a menace to public health, in which case the articles shall be disposed of in the manner directed by the Treasurer, who may also in his discretion, cause the criminal prosecution of the guilty party, or merely warn him against future violation. In case the articles have not deteriorated and are not claimed within the time herein fixed, said articles shall be sold at public auction, and proceeds thereof shall be disposed in accordance with law. ARTICLE B Rentals of Personal and Real Properties Owned by the Municipality SECTION 5B.01. Imposition. The following rates of rental fees for the use of real and personal properties of this municipality shall be collected: Rate of Rental 1) Land Only (per sq.m.) a) Located in commercial/industrial area P25.00/day b) Located in residential area 20.00/day c) Others 15.00/day 2) Building (per sq.m. of floor area) a) Located in commercial/industrial area P750.00/month b) Located in residential area 120.00/month c) Third Floor of the Municipal Hall 300.00/hour d) Others 120.00/month 3) Other Properties that may be acquired As may be decided by the after the promulgation of this ordinance Sangguniang Bayan SECTION 5B.02. Time of Payment. The fees imposed herein shall be paid to the Municipal Treasurer or his duly authorized representative, before the use or occupancy of the property. cDSAEI ARTICLE C Service Charge for Garbage Collection SECTION 5C.01. Imposition of Fee. There shall be collected from every owner or operator of a business establishment an annual garbage fee in accordance with the following schedule: 1) Resorts, Hotels, Apartments, Motels and Lodging Houses a. Not more than 100 sq.m. P500.00 b. 101 sq.m. to 200 sq.m. 700.00 c. 201 sq.m. to 300 sq.m. 1,000.00 d. 301 sq.m. to 500 sq.m. 1,500.00 e. Above 500 sq.m. 2,000.00 2) Restaurants, Day and Night Clubs, Cafes, and Eateries a. Not more than 50 sq. m. P400.00 b. More than 50 sq. m. 500.00 3) Hospitals, Clinics, Laboratories and similar businesses a. Not more than 10 sq. m. P2,000.00 b. More than 10 sq. m. 2,500.00 4) Manufacturers, Millers, Assemblers, Processors and Similar Business a. Not more than 100 sq.m. P1,000.00 b. 101 sq.m. to 200 sq.m. 1,500.00 c. 201 sq.m. to 300 sq.m. 2,000.00 d. 301 sq.m. to 500 sq.m. 2,500.00 e. Above 500 sq.m. 3,000.00 5) Movie houses a. Not more than 100 sq. m. P1,000.00 b. More than 100 sq. m. P1,500.00 6) Retailers, rice millers, wholesalers and other businesses not mentioned above a. Not more than 10 sq. m. P300.00 b. More than 10 sq. m. 500.00 7) Private companies, institutions, corporations and other similar entities which dispose of their own garbage to the municipal dumpsite shall be charged the following rates: a. Elf truck, per trip P200.00 b. Forward truck, per trip 250.00 c. Special trips using municipal garbage trucks on request, per trip 500.00 SECTION 5C.02. Time of Payment. The fees prescribed in this Article shall be paid to the Municipal Treasurer within the first twenty (20) days of January. SECTION 5C.03. Administrative Provisions. (1) For purposes of the imposition, the garbage collection shall be on the business area of the town proper and Public Market. (2) The owner or operator of the aforementioned business establishments shall provide for his premises the required garbage can or receptacle, which shall be placed in front of his establishment before the time of garbage collection. (3) The Sanitary Inspector (for the Municipal Health Officer) shall inspect once every month of the said business establishment to find out whether garbage is properly disposed of within the premises. (4) This Article shall not apply to business operators or establishments which provide their own system of garbage disposal. (5) Garbage fees will be collected also from businesses which are located along the garbage collection routes. (6) No entity is allowed to dump hazardous or toxic waste except in the area designated for hazardous or toxic waste disposal at the municipal dumpsite. (7) No entity is allowed to dump dead animals or decaying carcass at the municipal dumpsite. ARTICLE D Charges for Parking SECTION 5D.01. Imposition of Fees. There shall be collected fees for the use of municipal owned parking area or designated streets for pay parking in accordance with the following schedule: a. Daytime Parking Rates Vehicle Type Daily Tricycles P5.00 Private Cars and Service Vehicles 20.00 Passenger Jeepneys 10.00 Cargo Trucks/Delivery Vans (Pick-up, Elf, L300 and the like) 50.00 Cargo Trucks/Delivery Vans (Forward and the like) 70.00 Passenger Buses 70.00 b. Overnight Parking Rates All types of vehicles P50.00 Towing Fee of P300.00 and impounding fee of P100.00/day shall be collected from owners of vehicles who shall violate this Article. EDCcaS Each barangay shall assist the municipal government in ensuring compliance by car-owning residents with the parking regulation and shall correspondingly receive a thirty percent (30%) share of the fees collected from its area of jurisdiction. SECTION 5D.02. Time of Payment. The fees herein imposed shall be paid to the Municipal Treasurer or to his duly delegated representative upon parking thereat. SECTION 5D.03. Administrative Provisions. All vehicles owned by the government and government instrumentalities as well as of the Philippine National Red Cross are exempted from paying the parking fees required in this article. ARTICLE E Cemetery Charges SECTION 5E.01. Burial Fees : 1. Burial Permit Fee or transfer of cadaver P100.00 2. Fee for exhumation of cadaver 100.00 3. Permit to open/inter 100.00 4. Entrance from other city/municipality 100.00 5. Permit to construct tomb 100.00 6. For each duplicate burial permit 50.00 7. Fee for the removal of cadaver 100.00 8. Transfer to other city/municipality 100.00 SECTION 5E.02. Rental of Municipal Cemetery Lots. There shall be collected the following rental fees for a period of five (5) years for the rental of Municipal Cemetery lots: Fee for Lease Period a. Rental fee for each burial lot for children P250.00 below 10 years old, 0.75m x 1.5m b. Rental fee for each burial lot for adults 450.00 or children 10 years or over, 1m x 3m c. For every additional layer thereof 300.00 d. For niches 450.00 SECTION 5E.03. Purchase of Municipal Cemetery Lots. Individuals who intend to construct permanent structures within the municipal cemetery shall be charged the following rates: a. Price of lot 1m x 3m (niche/tomb area) P500.00/sq.m. perpetually sold to private individuals b. Price of lot (in excess of the tomb area) P1,500.00/sq.m. perpetually sold to private individuals SECTION 5E.04. Time of Payment. The fee shall be paid to the Municipal Treasurer upon application for a burial permit prior to the construction thereon of any structure whether purchased or rented for the interment of the deceased. For rentals, renewal fee shall be paid within twenty (20) days before the expiration of the lease period. The cemetery caretaker shall take-charge in measuring the lot area sold in perpetuity. Mausoleums and other structures built in cemetery perpetual lots are not exempt from the usual building permits in accordance with the National Building Code and the provisions of this code. No person shall be allowed to open a niche/tomb without securing a written permit from the Municipal Health Officer. SECTION 5E.05. Administrative Provisions. (a) As used in this Article, Municipal Cemetery shall refer to the lot owned by this municipality located at Mabini, Pangasinan. (b) A standard cemetery lot shall be three (3) meters long and one (1) meter wide or three (3) square meters. (c) Except in cases allowed under existing laws and regulations, no person may be buried or interred, permanently or temporarily, other than in properly designated cemeteries or burial grounds. (d) In addition to the burial permit, a certificate of death issued by the attending physician or Municipal Health Officer; or, if no medical officer is available, by the Municipal Mayor, Municipal Administrator, or any member of the Sangguniang Bayan shall be required. (e) The construction of a niche/tomb in the public cemetery whether for temporary or perpetual use, shall only be allowed after the approval of a permit issued by the Municipal Mayor, upon recommendation of the Municipal Health Officer. (f) In case a lessee intends to renew the lease after its termination, he must inform the Municipal Treasurer within thirty (30) days before the expiry date of the lease, and shall pay the corresponding fees therefor. (g) It shall be the duty of the Municipal Treasurer to prepare and submit to the Municipal Mayor a list of the leases that are to expire five (5) days prior to the expiration date. The Municipal Treasurer shall send a reminder to the lessee of the expiration of his lease, two (2) weeks prior to the expiration date of the lease. (h) The Municipal Treasurer shall keep a register of account of the cemetery, together with such additional information, as may be required by the Sangguniang Bayan. SECTION 5E.06. Exemptions. The burial permit fee mentioned above shall not be collected in the following cases: 1. Burial of a pauper, as maybe determined by the Municipal Mayor 2. Infants, three (3) months old and below who are buried ISHaCD ARTICLE F Charges for Use of Waterworks System SECTION 5F.01. Imposition of Charges. The fees and charges provided herein shall be collected for the water service rendered by Barangay Water System of this municipality's waterworks system. (a) Application fee for connection with P150.00 waterworks system (b) Guarantee deposit for every application 600.00 (c) Tapping fee 250.00 (d) Installation for the first pipe (6 lineal meters) 50.00 For every additional pipe/s, per lineal meter or fraction thereof. 10.00 1. Earth and gravel excavation per meter 50.00 2. Asphalted road per meter 75.00 3. Cemented road per meter 100.00 (e) For services using water pumps sourced from deep wells: 1. Minimum charge for not more than ten (10) cu.m. per month a. Residential service P150.00 b. Commercial/Industrial service 500.00 2. Eleven (11) to twenty (20) cu.m. a. Residential service P15.00 per cu. m. b. Commercial/Industrial service 75.00 per cu. m. 3. Twenty one (21) cu.m. and above: a. Residential service P30.00 per cu. m. b. Commercial/Industrial service 100.00 per cu. m. (f) For services using gravity sourced from natural springs: 1. Minimum charge for not more than ten (10) cu.m. per month a. Residential service P50.00 b. Commercial/Industrial service 150.00 2. Eleven (11) to twenty (20) cu.m. a. Residential service P5.00 per cu. m. b. Commercial/Industrial service 15.00 per cu. m. 3. Twenty one (21) cu.m. and above: a. Residential service P15.00 per cu. m. b. Commercial/Industrial service 20.00 per cu. m. (g) Re-connection fee P200.00 All materials to be used either in connection or reconnection of a water service shall be shouldered by the applicant/consumer. The fees herein due shall be paid only to duly authorized water system collectors. The water work system is not liable for unremitted payments made to persons other than those duly authorized. SECTION 5F.02. Time of Payment. The water charge is due and payable to the Office of the Municipal Treasurer within the first fifteen (15) days of the following month. SECTION 5F.03. Administrative Provisions. (a) A written application/contract filed with the Office of Municipal Engineer shall be required for any of the aforementioned services. (b) A cash deposit of six hundred pesos (P600.00) shall be required of every customer/applicant before the initial service is rendered. It shall answer for any unpaid due and demandable water charges rendered in accordance with the foregoing rates which shall automatically be charged off against the cash deposit after failure to pay the monthly fee within fifteen (15) days of the succeeding month. In cases where the cash deposit shall no longer be sufficient to cover water fees and surcharges, the water connection shall be disconnected after failure by the customer to settle the difference after a period of five (5) days from receipt of notice of disconnection. Service may continue if the consumer opts to pay all his outstanding balances, plus 2% monthly surcharge for late payment. Payments made by delinquent consumers shall apply first to previous bills until all delinquencies are paid. In no way that payments shall apply to current bill while there are still unsettled previous bills. The cash deposit shall be refunded by the Water Work System if the customer desires to withdraw the service of the System and all his water bills shall have been fully paid. If the service line crosses a street or road, the cost of restoration for the affected street or road shall be shouldered by the customer. (c) For billing purposes, a water meter shall be read one (1) month after its connection and every month thereafter. The meter shall be sealed and the seal shall be broken only when the meter is to be inspected, tested, or adjusted by the Water Work System. It shall be tested at any reasonable time by the duly authorized representative/inspector of the Water Work System or upon the request of the customer and to be witnessed by him if he so desires. If the testing of the meter is upon the request of the customer and the test discloses that the water meter is defective, corresponding adjustments shall be made and no fee shall be charged to the customer. If no defect is found in the meter, then the customer shall pay to the System seventy five pesos (P75.00) for every five-eighth (5/8") and three-fourth inch (3/4") of water meter and one hundred pesos (P100.00) for every water meter bigger than the above. cDTACE (d) For re-connection of service upon request of the customer after it has been disconnected for delinquency, two hundred pesos (P200.00) shall be charged. (e) Service connection for domestic or residential use shall not use pipes bigger than one-half inch (1/2") in diameter. (f) Service connection using pipes bigger than one-half (1/2") in diameter may be allowed for commercial and/or industrial use only, provided that the applicant thereof shall satisfy in his application the need of a bigger size which shall in all cases be subject to the approval of the Municipal Engineer. (g) Every multi-door apartment shall have separate water service connection and separate water meter for every occupant or lessee therein. (h) Only authorized personnel of the municipality are allowed to manipulate water meters. Suspicion of defects by the consumer shall be reported at once for proper action. Consumers found to have manipulated their water meters or have committed pilferage shall be a ground for service disconnection notwithstanding the filing of appropriate criminal and/or administrative case at the discretion of the system. Using booster pumps to take advantage of stronger water supply over other consumers is strictly prohibited and may likewise be a ground for service disconnection. For the benefit of the consumers, an Implementing Rules and Regulations (IRR) may be issued to improve the efficient and effective operation of the water system. ARTICLE G Slaughter and Corral Fees SECTION 5G.01. Imposition of Fees. There shall be imposed the following: (a) Permit Fee to Slaughter . Before any animal is slaughtered for public consumption, a permit fee therefor shall be secured from the Municipal Veterinarian/Meat Inspector or his duly authorized representative who will determine whether the animal is fit for human consumption, thru the Municipal Treasurer upon payment of the corresponding fee, as follows: Per Head Large cattle P50.00 Hogs 30.00 Goat/Sheep 25.00 All others 20.00 (b) Slaughter Fee . The fee shall be paid to cover the cost of service in the slaughter of animals at the municipal slaughterhouse, in accordance with the following rates: Large cattle P100.00 Hogs 100.00 Goat/Sheep 50.00 All others 50.00 (c) Corral Fee , per head, per day or fraction thereof: Large cattle P50.00 Hogs 20.00 Goat/Sheep 20.00 All others 20.00 (d) anti-mortem fee per head P10.00 (e) post-mortem fee per kilogram P1.00 SECTION 5G.02. Prohibition. Permit to slaughter shall not be granted nor the corresponding fee collected on animals condemned by the Municipal Veterinarian/Meat Inspector. SECTION 5G.03. Time of Payment. (a) Permit Fee. The fee shall be paid to the Municipal Treasurer upon application for a permit to slaughter with the Municipal Veterinarian/Meat Inspector or his authorized representative. (b) Slaughter Fee. The fee shall be paid to the Municipal Treasurer or his authorized representative before the slaughtered animal is removed from the public slaughterhouse, or before the slaughtering of the animal if it takes place elsewhere outside the public slaughterhouse. (c) Corral Fee. The fee shall be paid to the Municipal Treasurer before the animal is kept in the municipal corral or any place designated as such. If the animal is kept in the coral beyond the period for, the fees due on the unpaid period shall first be paid before the same animal is released from the corral. SECTION 5G.04. Administrative Provisions. (a) The slaughter of any kind of animal intended for sale shall be done only in the municipal slaughterhouse designated as such by the Sangguniang Bayan. The slaughter of animals intended for home consumption may be done elsewhere, except large cattle which shall be slaughtered only in the public slaughterhouse. The animal slaughtered for home consumption shall not be sold. (b) Before issuing the permit for the slaughter of large cattle, the Municipal Treasurer shall require for branded cattle, the production of the certificate of ownership and certificate of transfer showing title in the name of the person applying for the permit if he is not the original owner. If the applicant is not the original owner, and there is no certificate of transfer made in his favor, one such certificate shall be issued and the corresponding fee to be collected therefor. For unbranded cattle that have not yet reached the age of branding, the Municipal Treasurer shall require such evidence as will be satisfactory to him regarding the ownership of the animal for which permit to slaughter has been requested. For unbranded cattle of the required age, the necessary certificate of ownership and/or transfer shall be issued, and the corresponding fees collected therefor before the slaughter permit is granted. (c) Before any animal is slaughtered for public consumption, a permit therefor shall be secured from the Municipal Veterinarian/Meat Inspector or his duly authorized representative, through the Municipal Treasurer. The permit shall bear the date and month of issue and the stamp of the Municipal Veterinarian/Meat Inspector, as well as the page of the book in which said permit number is entered and wherein the name of the permittee, the kind and sex of the animal to be slaughtered appears. (d) The permit to slaughter as herein required shall be kept by the owner to be posted in a conspicuous place in his/her stall at all times. cCHITA ARTICLE H Toll Fees or Charges SECTION 5H.01. Imposition of Fee or Charges. There shall be collected a fee or charge for the use of municipal streets and municipal/barangay roads within the Municipality of Mabini who are hauling sand, gravel and other mineral and/or non-mineral resources under the following rates: Types of vehicle: Amount (a) Bigger than Ten Wheeler truck P150.00 (b) Ten Wheeler truck 100.00 (c) Forward trucks and the like 75.00 (d) Elf trucks and the like 50.00 (e) Others, except kuliglig & carabao-drawn carts/sleds 30.00 SECTION 5H.02. Exemptions. No such tolls, fees, or charges shall be collected from officers and enlisted men of the Armed Forces of the Philippines, members of the Philippine National Police on mission and all government trucks hauling quarry resources intended for government projects. SECTION 5H.03. Time of Payment. Fees and charges for the use of the above-mentioned facilities shall be made every time such facilities are utilized. SECTION 5H.04. Administrative Provision. When public safety and welfare so requires, the Sangguniang Bayan through legislation, may recommend the discontinuance of collection of tolls and thereafter said facility shall be free and open for public use. CHAPTER VI Community Tax SECTION 6A.01. Imposition of Tax. There shall be imposed a community tax on persons, natural or juridical, residing in the municipality. SECTION 6A.02. Individuals Liable to Community Tax. Every inhabitant of the Philippines who is a resident of this municipality, eighteen (18) years of age or over who has been regularly employed on a wage or salary basis for at least thirty (30) consecutive working days during any calendar year, or who is engaged in business or corporation, or who owns real property with an aggregate assessed value of One Thousand (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 Peso (P1.00) for every One Thousand Pesos (P1,000.00) of income regardless of whether from business, exercise of profession or from property which in no case shall exceed Five Thousand Pesos (P5,000.00). 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 6A.03. Juridical Persons Liable to Community Tax. Every corporation no matter how created or organized, whether domestic or resident-foreign, engaged in or doing business in the Philippines whose principal office is located in this Municipality shall pay an annual Community Tax of Five Hundred Pesos (P500.00) and an additional tax, which in no case, shall exceed Ten Thousand Pesos (P10,000.00) in accordance with the following schedule: (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 in the payment of real property tax under existing laws, found in the assessment rolls of this municipality where the real property is situated Two (P2.00) Pesos; and (b) For every Five Thousand (P5,000.00) Pesos of 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 shall, for the purpose of the additional tax, be considered as part of the gross receipts or earnings of said corporation. SECTION 6A.04. Exemptions. The following are exempted from the Community Tax: a. Diplomatic and consular representatives; b. Transient visitors when their stay in the Philippines does not exceed three (3) months. SECTION 6A.05. Place of Payment. The Community Tax shall be paid in the Office of the Municipal Treasurer or to the deputized Barangay Treasurer. SECTION 6A.06. Time of Payment; Penalties for Delinquency. (a) The Community Tax shall accrue on the first (1st) day of January each year which shall be paid not later than the last day of February of each year. (b) If a person reaches the age of eighteen (18) years or otherwise loses the benefit of exemption on or before the last day of June, he shall be liable for the community tax on the day he reaches such age or upon the day the exemption ends. However, if a person reaches the age of eighteen (18) years or loses the benefit of exemption on or before the last day of March, he shall have twenty (20) days to pay Community Tax without becoming delinquent. (c) Persons who come to reside in the Philippines or reach the age of eighteen (18) years on or after the first (1st) day of July of any year, or who ceased to belong to an exempt class on or after the same date, shall not be subject to the Community Tax for that year. CScaDH (d) Corporations established and organized on or before the last day of June shall be liable for the Community Tax for that year. But corporations established and organized on or before the last day of March shall have twenty (20) days within which to pay Community Tax without becoming delinquent. Corporations established and organized on or after the first day of July shall not be subject to the Community Tax for that year. (e) If the tax is not paid within the time prescribed above, there shall be added to the unpaid amount an interest of twenty-four (24%) percent per annum from the due date until it is paid. SECTION 6A.07. Community Tax Certificate. A Community Tax Certificate shall be issued to every person or corporation upon payment of the Community Tax. A Community Tax Certificate may also be issued to any person or corporation not subject to the Community Tax upon payment of One Peso (P1.00). SECTION 6A.08. 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 service; receives any license, certificate, or permit from any public authority; pays any tax or fee, receives any money from public funds, transacts any official business; or receives any salary or wage from any person or corporation, it shall be the duty of any person, officer or corporation with whom such transaction is made or business done or from whom any salary or wage is received to require such individual to exhibit the Community Tax Certificate. The presentation of Community tax Certificate shall not be required in connection with the registration of a voter. (b) When through its authorized officers, any corporation subject to the Community Tax receives any license, certificate, or permit from any public authority, pays any tax or fee, receives money from public funds, or transacts other official business it shall be the duty of the public official with whom such transaction or business is made or done, to require such corporation to exhibit the Community Tax Certificate. (c) The Community Tax Certificate required in the two preceding paragraphs shall be the one issued for the current year, except for the period from January until the fifteenth (15) of April each year, in which case, the certificate issued for the preceding year shall suffice. SECTION 6A.09. Collection and Allocation of Proceeds of the Community Tax. The Municipal Treasurer shall deputize the Barangay Treasurers, subject to existing laws and regulations, to collect the Community Tax payable by individual taxpayers in their respective jurisdictions; provided, however, that said Barangay Treasurer shall be bonded in accordance with existing laws. One Hundred Percent (100%) of the proceeds of the Community Tax actually and directly collected by the Municipal Treasurer shall accrue entirely to the general fund of this Municipality. In cases, where the community tax were secured or requisitioned from the Provincial Treasurer, the Municipal Treasurer shall remit payments to the Provincial Treasurer. The proceeds of the Community Tax collected through the Barangay Treasurers shall be apportioned as follows: (1) Fifty (50%) percent shall accrue to the general fund of the Municipality; (2) Fifty (50) percent shall accrue to the Barangay where the tax is collected. CHAPTER VII General Administrative Provisions ARTICLE A Collection and Accounting of Municipal Taxes and Other Impositions SECTION 7A.01. Tax Period. Unless otherwise provided in this Ordinance, the tax period for all local taxes, fees, and charges imposed under this Ordinance shall be the calendar year. SECTION 7A.02. Accrual of Tax. Unless otherwise provided in this Ordinance, all taxes and charges imposed herein shall accrue on the first (1st) day of January of each year. However, new taxes, fees or charges, or changes in the rate of existing taxes, fees, or charges, shall accrue on the first (1st) day of the quarter next following the effectivity of the Ordinance imposing such new levies or taxes. SECTION 7A.03. Time of Payment. Unless specifically provided herein, all taxes, fees, and charges imposed in this Ordinance shall be paid within the first twenty (20) days of January or each subsequent quarter as the case may be. SECTION 7A.04. Surcharge for Late Payment. Failure to pay the tax described in this Article within the time required shall subject the taxpayer to a surcharge of twenty-five percent (25%) of the original amount of tax due, such surcharge to be paid at the same time and in the same manner as the tax due. In no case however, that payment of all forms of taxes, fees, charges and other municipal impositions be applied to the current year without settling first all previous year delinquencies including surcharges. SECTION 7A.05. Interest on Unpaid Tax. In addition to the surcharge imposed herein, 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 in the contract, expressed or implied, or upon the occurrence of the event which has given rise to its collection, there shall be collected as part of that amount an interest at the rate not to exceed two percent (2%) per month from the date it is due until it is paid, but in no case shall the total interest on the unpaid amount or a portion thereof exceed thirty-six (36) months. aHSTID Where an extension of time for the payment of the tax has been granted and the amount is not paid in full prior to the expiration of the extension, the interest above-mentioned shall be collected on the unpaid amount from the date it becomes originally due until fully paid. SECTION 7A.06. Collection. Unless otherwise specified, all taxes, fees and charges due to this municipality shall be collected by the Municipal Treasurer or his duly authorized representatives. Unless otherwise specifically provided in this ordinance or under existing laws and ordinances, the Municipal Treasurer is hereby authorized, subject to the approval of the Municipal Mayor, to promulgate rules and regulations for the proper and efficient administration and collection of taxes, fees and charges herein levied and imposed. SECTION 7A.07. Issuance of Receipts. It shall be the duty of the Municipal Treasurer or his authorized representative to issue the required official receipt to the person paying the tax, fee or charge wherein the date, amount, name of the person paying and the account for which it is paid, are shown. The ordinance number and the specific section thereof upon which collections are based shall invariably be indicated on the face of all official receipts acknowledging payment of taxes, fees, or charges. SECTION 7A.08. Record of Persons Paying Revenue. It shall be the duty of the Municipal Treasurer to keep a record, alphabetically arranged and open to public inspection during office hours, of the names of all persons paying municipal taxes, fees and charges. He shall, as far as practicable, establish and keep current the appropriate tax roll for each kind of tax, fee or charge provided in this ordinance. SECTION 7A.09. Accounting of Collections. Unless otherwise provided in this Ordinance and other existing laws and ordinances, all monies collected by virtue of this Ordinance shall be accounted for in accordance with the provisions of existing laws, rules and regulations and credited to the General Fund of the Municipality. SECTION 7A.10. Examination of Books of Accounts. The Municipal Treasurer shall, by himself or through any of his deputies duly authorized in writing, examine the books of accounts and other pertinent records of the business establishments doing business within the municipality, and subject to municipal taxes, to ascertain, assess and collect the true and correct amount of the tax due from the taxpayer concerned. Such examination shall be made during regular business hours once every year for every tax period, which shall be the year immediately preceding the examination. Any examination conducted pursuant to the provisions of this Section shall be certified to by the examining official and such certificate shall be made of record in the books of accounts of the taxpayer concerned. In case the examination herein authorized is to be made by a duly authorized deputy of the Municipal Treasurer, there shall be written authority issued to the former which shall specifically state the name, address and business of the taxpayer whose books of accounts and pertinent records are to be examined, the date and place of such examination, and the procedure to be followed in conducting the same. For this purpose, the records of the Revenue District Office of the Bureau of Internal Revenue shall be made available to the Municipal Treasurer, his deputy or duly authorized representative. The forms and the guidelines to be observed for the proper and effective implementation of this Section shall be those prescribed by the Department of Finance. SECTION 7A.11. Accrual to the General Fund of Fines, Costs, and Forfeitures. Unless otherwise provided by law or ordinance, fines, costs, forfeitures, and other pecuniary liabilities imposed by the court for violation of any municipal ordinance shall accrue to the General Fund of the municipality. SECTION 7A.12. Automatic Adjustment of Fees. Fees collected by the Municipal Treasurer shall be automatically increased at the rate of twenty percent (20%) every five (5) years thereafter. ARTICLE B Civil Remedies for Collection of Revenues SECTION 7B.01. Local Government's Lien. Local taxes, fees, charges and other revenues herein provide constitute a lien, superior to all liens, charges or encumbrances in favor of any person, enforceable by appropriate administrative or judicial action, not only upon any property or rights therein which may be subject to lien but upon also property used in business, occupation, practice of profession or calling, or exercise of privilege with respect to which the lien is imposed. The lien may only be extinguished upon full payment of the delinquent local taxes, fees, and charges including related surcharges and interest. SECTION 7B.02. Civil Remedies. The civil remedies for the collection of local taxes, fees, or charges, and related surcharges and interest resulting from delinquency shall be: (a) By administrative action through distraint of goods, chattels or effects, and other personal property of whatever character, including stocks and other securities, debts, credits, bank accounts, and interest in and rights to personal property, and to levy upon real property and interest in or rights to real property; and (b) By judicial action. Either of these remedies or all may be pursued concurrently or simultaneously at the discretion of the Municipal Treasurer. CDHaET SECTION 7B.03. Distraint of Personal Property. The remedy by distraint shall proceed as follows: (a) Seizure. Upon failure of the person owing any local tax, fee or charge to pay the same at the time required, the Municipal Treasurer or his deputy may, upon written notice, seize or confiscate any personal property belonging to the person or any personal property subject to the lien, in sufficient quantity to satisfy the tax, fee or charge in question, together with any increment thereto incident to delinquency and the expenses of seizure. In such case, the Municipal Treasurer or his deputy shall issue a duly authenticated certificate based upon the records of this office showing the fact of delinquency and the amount of the tax, fee or charge and penalty due. Such certificate shall serve as sufficient warrant for the distraint of personal property aforementioned, subject to the taxpayer's right to claim exemption under the provisions of existing laws. Distrained personal property shall be sold at public auction in the manner herein provided for. (b) Accounting of Distrained Goods. The officer executing the distraint shall make or cause to be made an account of the goods, chattels or effects distrained, a copy of which signed by himself shall be left either with the owner or person from whose possession the goods, chattels, or effects are taken, or at the dwelling or place of business of that person and with someone of suitable age and discretion, to which list shall be added a statement of the sum demanded and a note of the time and place of sale. (c) Publication. The officer shall forthwith cause a notification to be exhibited in not less than three (3) conspicuous places in the territory of the local government units where the distraint is made; specifying the time and place of sale, and the articles distrained. The time of sale shall not be less than twenty (20) days after notice to the owner or possessor of the property as above specified and the publication or posting of the notice. One place for the posting of the notice shall be at the Office of the Municipal Mayor. (d) Release of Distrained Property upon Payment Prior to Sale. If at any time prior to the consummation of the sale, all proper charges are paid to the officer conducting the same, the goods or effects distrained shall be restored to the owner. (e) Procedure of Sale. At the time and place fixed in the notice, the officer conducting the sale shall sell the goods or effects so distrained at public auction to the highest bidder for cash. Within five (5) days after the same, the Municipal Treasurer, shall make a report of the proceedings 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 distraint, the same shall be considered as sold to the local government unit concerned for the amount of the assessment made thereon by the Committee on Appraisal and to the extent of the same amount, the tax delinquencies shall be canceled. Said Committee on Appraisal shall be composed of the Municipal Treasurer as Chairman, with a representative of the Commission on Audit and the Municipal Assessor as Members. (f) Disposition of Proceeds. The proceeds of the sale shall be applied to satisfy the tax including the surcharges, interest, and other penalties incident to delinquency, and the expenses of the distraint and sale. The balance over and above what is required to pay the entire claim shall be returned to the owner of the property sold. The expenses chargeable upon the seizure and sale shall embrace only the actual expenses of seizure and preservation of the property pending the sale, and no charge shall be imposed for the services of the local officer or his representative. Where the proceeds of the sale are insufficient to satisfy the claim, other property may, in like manner, be distrained until the full amount due, including all expenses, is collected. (g) Levy on Real Property. After the expiration of the time required to pay the delinquency tax, fee or charge, real property may be levied on before, simultaneously or after the distraint of personal property belonging to the delinquent taxpayer. To this end, the Municipal Treasurer, shall prepare a duly authenticated certificate showing the name of the taxpayer and the amount of the tax, fee or charge, and penalty due from him. Said certificate shall operate with the force of a legal execution throughout the Philippines. Levy shall be effected by writing upon said certificate of description of the property upon which levy is made. At the same time, written notice of the levy shall be mailed to or served upon the Assessor and Register of Deeds of the municipality who shall annotate the levy on the tax declaration and certificate of title of the property, respectively, and the delinquent taxpayer or, if he be absent from the municipality, to his agent or the manager of the business in respect to which the liability arose, or if there be none, to the occupant of the property in question. In case the levy on real property is not issued before or simultaneously with the warrant of distraint on personal property, and the personal property of the taxpayer is not sufficient to satisfy his delinquency, the Municipal Treasurer, shall within thirty (30) days after execution of the distraint, proceed with the levy on the taxpayer's real property. A report on any levy shall, within ten (10) days after receipt of the warrant, be submitted by the levying officer to the Sangguniang Bayan. (h) Penalty for Failure to Issue and Execute Warrant. Without prejudice to criminal prosecution under the Revised Penal Code and other applicable laws, if the Municipal Treasurer failed to issue or execute the warrant of distraint or levy after the expiration of the time prescribed, or if he is found guilty of abusing the exercise thereof by competent authority, shall be automatically dismissed from the service after due notice and hearing. (i) Advertisement and Sale. Within thirty (30) days after levy, the Municipal Treasurer shall proceed to publicly advertise for sale or auction the property or a usable portion thereof as may be necessary to satisfy the claim and cost of sale; and such advertisement shall cover a period of at least thirty (30) days. It shall be effected by posting a notice at the main entrance of the municipal hall, and in a public and conspicuous place in the barangay where the real property is located, and by publication once a week for three (3) weeks in a newspaper of general circulation in the municipality. The advertisement shall contain the amount of taxes, fees or charges, and penalties due thereon, and the time and place of sale, the name of taxpayer against whom the taxes, fees or charges are levied, and a short description of the property to be sold. At any time before the date fixed for the sale, the taxpayer may stay the proceedings by paying the taxes, fees, charges, penalties and interests. If he fails to do so, the sale shall proceed and shall be held either at the main entrance of the municipal hall or on the property to be sold, or at any other place as determined by the Municipal Treasurer, conducting the sale and specified in the notice of sale. Within thirty (30) days after the sale, the Municipal 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 Sanggunian, the Municipal Treasurer shall make and deliver to the purchaser a certificate of sale, showing proceedings of the sale, describing the property sold, stating the name of the purchaser and setting out the exact amount of all taxes, fees, charges and related surcharges, interests, or penalties: Provided, however, that any excess in the proceeds of the sale over the claim and cost of sales shall be turned over to the owner of the property. The Municipal Treasurer may, by a duly approved ordinance, advance an amount sufficient to defray the costs of collection by means of the remedies provided for in this Ordinance, including the preservation or transportation in case of personal property, and the advertisement and subsequent sale, in cases of personal and real property including improvements thereon. (j) Redemption of Property Sold. Within one (1) year from the date of sale, the delinquent taxpayer or his representative shall have the right to redeem the property upon payment to the Municipal Treasurer of the total amount of taxes, fees or charges, and related surcharges, interests or penalties from the date of delinquency to the date of sale, plus interest of not more than two percent (2%) per month on the purchase price from the date of purchase to the date of redemption. Such payment shall invalidate the certificate of sale issued to the purchaser and the owner shall be entitled to a certificate of redemption from the Municipal Treasurer or his representative. The Municipal Treasurer or his deputy upon surrender by the purchaser of the certificate of sale previously issued to him, shall forthwith return to the latter the entire purchase price paid by him plus the interest of not more than two percent (2%) per month herein provided for, the portion of the cost of sale and other legitimate expenses incurred by him, and said property thereafter shall be free from the lien of such taxes, fees or charges and other related surcharges, interests, and penalties. The owner, shall not, however, be deprived of the possession of said property and shall be entitled to the rentals and other income thereof until the expiration of the time allowed for its redemption. (k) Final Deed of Purchaser. In case the taxpayer fails to redeem the property as provided herein, the Municipal Treasurer shall execute a deed conveying to the purchaser so much of the property as has been sold, free from liens of any taxes, fees, charges, related surcharges, interests and penalties. The deed shall sufficiently recite all the proceedings upon which the validity of the sale depends. EDCTIa (l) Purchase of Property by the Municipality for Want of Bidder. In case there is no bidder for the real property advertised for sale as provided herein or if the highest bid is for an amount insufficient to pay the taxes, fees, or charges, related surcharges, interests, penalties and cost, the Municipal Treasurer shall purchase the property on behalf of the municipality to satisfy the claim and within two (2) days thereafter shall make a report of the proceedings which shall be reflected upon the records of his office. It shall be the duty of the Registrar of Deeds concerned upon registration with his office of any such declaration of forfeiture to transfer the title of the forfeited property to this 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 Municipal 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. (m) Resale of Real Estate Taken for Taxes, Fees or Charges. The Sangguniang Bayan may, by a duly approved ordinance, and upon notice of not less than twenty (20) days, sell and dispose of the real property acquired in the preceding paragraph at public auction. The proceeds of the sale shall accrue to the general fund of this municipality. (n) 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 Municipal Treasurer within the period prescribed in Section 194 of the Republic Act No. 7160, as implemented under Article 284 of the Implementing Rules and Regulations (IRR). (o) Further Distraint or Levy. The remedies by distraint and levy may be repeated if necessary until the full amount due, including all expenses is collected. (p) Personal Property Exempt from Distraint of Levy. The following properties shall be exempt from distraint and the levy, attachment or execution thereof for delinquency in the payment of any local tax, fee or charge, including the related surcharge and interest: 1. Tools and the implements necessarily used by the delinquent taxpayer in the trade or employment; 2. One (1) horse, cow, carabao, or other beast of burden, such as the delinquent taxpayer may select, and necessarily used by him in his occupation; 3. His necessary clothing, and that of all his family; 4. Household furniture and utensils necessary for housekeeping and used for that purpose by the delinquent taxpayer, such as he may select, of a value not exceeding Ten Thousand Pesos (10,000.00); 5. Provisions, including crops, actually provided for individual or family use sufficient for four (4) months; 6. The professional libraries of doctors, engineers, lawyers and judges; 7. One fishing boat and net, not exceeding the total value of Ten Thousand Pesos (P10,000.00),by the lawful use of which a fisherman earns his livelihood; and 8. Any material or article forming part of a house or improvement of any real property. ARTICLE C Taxpayer's Remedies SECTION 7C.01. Periods of Assessment and Collection. (a) Local taxes, fees, or charges shall be assessed within five (5) years from the date they became due. No action for the collection of such taxes, fees, or charges, whether administrative or judicial, shall be instituted after the expiration of such period: Provided, that taxes, fees, or charges which have accrued before the effectivity of the Local Government Code of 1991 may be assessed within a period of three (3) years from the date they became due. (b) In case of fraud or intent to evade the payment of taxes, fees, or charges, the same may be assessed within ten (10) years from discovery of the fraud or intent to evade payment. (c) Local taxes, fees, or charges may be collected within five (5) years from the date of assessment by administrative or judicial action. No such action shall be instituted after the expiration of said period: Provided, however, that taxes, fees and charges assessed before the effectivity of the LGC of 1991 may be assessed within a period of three (3) years from the date of assessment. (d) The running of the periods of prescription provided in the preceding paragraphs shall be suspended for the time during which: 1. The treasurer is legally prevented from making the assessment of collection; 2. The taxpayer requests for a reinvestigation and executes a waiver in writing before expiration of the period within which to assess or collect; and ADCIca 3. The taxpayer is out of the country or otherwise cannot be located. SECTION 7C.02. Protest of Assessment. When the Municipal Treasurer or his duly authorized representative finds that correct taxes, fees, or charges have not been paid, he shall issue a notice of assessment stating the nature of the tax, fee or charge, the amount of deficiency, the surcharges, interests and penalties. Within sixty (60) days from the receipt of the notice of assessment, the taxpayer may file a written protest with the Municipal Treasurer contesting the assessment; otherwise, the assessment shall become final and executory. The Municipal Treasurer shall decide the protest within sixty (60) days from the time of its filing. In cases where the protest is denied, the taxpayer shall have thirty (30) days from the receipt of denial or from the lapse of the sixty-day period prescribed herein within which to appeal with the court of competent jurisdiction, otherwise the assessment becomes conclusive and unappealable. SECTION 7C.03. Claim for Refund of Tax Credit. No case or proceeding shall be maintained in any court for the recovery of any tax, fee, or charge erroneously or illegally collected until a written claim for refund or credit has been filed with the Municipal Treasurer. No case or proceeding shall be entertained in any court after the expiration of two (2) years from the date of payment of such tax, fee or charge, or from the date the taxpayer is entitled to a refund or credit. SECTION 7C.04. Legality of this Code. Any question on the constitutionality or legality of this Ordinance may be raised on appeal within thirty (30) days from the effectivity thereof to the Secretary of Justice who shall render a decision within sixty (60) days from the date of receipt of the appeal: Provided, however, that such appeal shall not have the effect of suspending effectivity of this Ordinance and the accrual and payment of the tax, fee or charge levied herein: Provided finally, that within thirty (30) days after the receipt of the decision or the lapse of the sixty-day period without the Secretary of Justice acting upon the appeal, the aggrieved party may file the appropriate proceedings with a court of competent jurisdiction. ARTICLE D Miscellaneous Provisions SECTION 7D.01. Power to Levy Other Taxes, Fees or Charges. The municipality may exercise the power to levy taxes, fees or charges on any base or subject not otherwise specifically enumerated herein or taxed under the provisions of the National Internal Revenue Code, as amended, or other applicable laws: Provided, that the taxes, fees or charges shall not be unjust, excessive, oppressive, confiscatory or contradictory to declared national policy. Provided, further, that the ordinance levying such taxes, fees or charges shall not be enacted without any prior public hearing conducted for the purpose. SECTION 7D.02. Publication of the Revenue Code. Within ten (10) days after its approval, a certified copy of this Ordinance shall be published in full for three (3) consecutive days in a newspaper of local circulation. Provided, however, that in cases where there are no newspapers of local circulation, the same may be posted in at least two (2) conspicuous and publicly accessible places. SECTION 7D.03. Public Dissemination of this Code. Copies of this Revenue Code shall be furnished to the Municipal Treasurer for public dissemination. SECTION 7D.04. Authority to Adjust Rates. The Sangguniang Bayan shall have the sole authority to adjust tax rates as prescribed herein but must not be more often than once every five (5) years and in no case shall such adjustment exceed ten percent (10%) of the rates fixed under this Code. SECTION 7D.05. Withdrawal of Tax Exemption Privileges. Unless otherwise provided in this Revenue Code, tax exemptions or incentives granted to, or presently enjoyed by all persons, whether natural or juridical, including government-owned or controlled corporations, except local water districts, cooperatives duly registered under RA 6938, non-stock and non-profit hospitals and educational institutions, business enterprises certified by the Board of Investment (BOI) as pioneer or non-pioneer for a period of six (6) and four (4) years, respectively, from the date of registration, business entity, association, or cooperatives registered under RA 6810, and printer and/or publisher of books or other reading materials prescribed by Department of Education (DepEd) as school texts or references, insofar as receipts from the printing and/or publishing thereof are concerned, are hereby withdrawn. CHAPTER VIII General Penal Provisions SECTION 8.01. Penalties for Violation of Tax Ordinance. Any person or persons who violates any of the provisions of this Ordinance or the rules or regulations promulgated by authority of this Ordinance shall, upon conviction, be punished by a fine of not less than One Thousand Pesos (P1,000.00) nor more than Five Thousand Pesos (P5,000.00),or imprisonment of not less than one (1) month nor more than six (6) months, or both, at the discretion of the court. If the violation is committed by any juridical entity, the President, General Manager, or the individual entrusted with the administration thereof at the time of the commission of the violation shall be held responsible or liable therefor. Punishment by a fine or imprisonment as herein provided for, shall not relieve the offender from the payment of the tax, fee or charge imposed under this Ordinance. CHAPTER IX Final Provisions SECTION 9A.01. Separability Clause. If for any reason, any section or provision of this Ordinance shall be held to be unconstitutional or invalid by competent authority, such judgment or action shall not affect or impair the other sections or provisions thereof. ACTIHa SECTION 9A.02. Applicability Clause. All other matters relating to the impositions in this Ordinance shall be governed by pertinent provisions of existing laws and other ordinances. SECTION 9A.03. Repealing Clause. All ordinances, rules and regulations, or part thereof, in conflict with, or inconsistent with any provisions of this Ordinance are hereby repealed or modified accordingly. SECTION 9A.04. Special Transitory Provisions. (a) Pending enactment of a Separate Market Code, existing provisions on markets and slaughterhouse fees of this Code are retained and deemed to be in full force and effect. (b) The tax on special levy shall be collected upon enactment by Sangguniang Bayan of an enabling ordinance. (c) In case of failure of the municipality to enact and adopt a new tax ordinance updating this code after the lapse of five years wherein automatic updating is required pursuant to Section 191 of RA 7160 otherwise known as the Local Government Code of 1991, an automatic increase in rates by ten (10%) of municipal taxes shall be imposed. Likewise, Fees, Charges and Other Municipal Impositions shall have an automatic increase of twenty percent (20%) after every five (5) years will be imposed. SECTION 9A.05. Effectivity. This Ordinance shall take effect on January 01, 2015. Enacted, 3rd day of November, 2014. I HEREBY CERTIFY to the correctness of the above Municipal Ordinance. CHARLITO M. NACIONAL SB Secretary ATTESTED: HON. COLIN A. REYES Majority Floor Leader HON. NIXON F. CRISOLO Municipal Councilor HON. ALMA F. LUZARAN Municipal Councilor HON. ARSENIO C. BARCELONA Municipal Councilor HON. ROMEO D. BOLING, JR. Minority Floor Leader HON. ADDIE V. JIMENEZ Municipal Councilor HON. JERICK N. ESTRADA Municipal Councilor HON. DARIUS P. BONALOS Municipal Councilor HON. CHRISTIAN ZEUS C. BARCELONA ABC President HON. ALIMAR R. BRIANA Municipal Vice Mayor Presiding APPROVED: HON. CARLITOS R. REYES Municipal Mayor